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- ~irn A t1U51 Is- 25 VOLUME XXXIII. LAURE NS, SOUTH CA.\5 OLINA. WEDNESDAY, JAN. 9, 1918. N~ ! INCOME TAX Offlt[R COMING_ JANUARY 21 To Assist In Making In come Returns INCOME RETURNS ARE FURNISHED If a Person Liable to Income 'lax Does Not Make return by ilurch 1st, Pen. alties as Provided by Law Will hr Incurred. Duty on Taxpayer to Alake Himiaself Known. In a1 communliation received by this paper, -1). C. Hleyward, Collector. of In,. ternal IRevenue, Columbia, announces that a federal income tax ollicer will be sent into this county on January 21, and will be here until January 26. In formation as to where this officer will have his headquarters can be obtained from the postmaster or any of the bankers. lie wiI be willing to help persons subject to the income lax make out. their returns wthout any cost to them for his services. Returns for income for the yoar 1917 must Le made on forms provided for the purpose before March 1st, 1918. Because a good many pooplc do not understand the law, and won't know how to make out their returns; the gov nrnment is sending in this expert to do it for them. But the duty is on the laxpayer to snake himself known to the government. If a person does not make return on or before March 1st, 1918, penalties as provided by law will he incurred. If you are not sure about being subject to the tax you had better see the income tax inan while he is here, and make sure. \Vhether you see the icome tax man or not youl miust make return if subject to the tax. Persons resient In other counties may, if they want to, coie and see the ineome tax man who will be here. D. C. leyward, Collector of.Internal llevenue, suggests that everybody start figuring up at once his income and expenses so as to be ready with the figures when the expert arrives. I'Jxpenses, however, do not mean fam ily expenses, money used to pay off the principal of a debt, new machinery, buildings, or anything liko that. They mean what you spend in making your money-interest, taxes paid, hired help, amount paid for goods sold, seed, stock bought for feeding, rent (except for your dwelling), etc. Income in eludes about every dollar you get. *1' BRITIAN'S WA David Loyd George Exp Empire More Speci Length Before Londlon, Jani. 5.-The British prime minisfer, D~avid Lloyd George, today set forth Grea'It Britain's war aims more specifically and at greater length Sbefore tihe delegates of the tradles un5ion than lhe has ever (lone before. Hainfg tfirst delared t.nt it we- :1 1 01' thet Germani~ti people, andt that the breaking up of the German peoples or tihe disintegration of their State was not one of the objects for which the Allies were lighting, he proceeded to nmention tihe Fundamental issues for whl h Britaini and her allies were con tendling. First among these was the restora tion of Belgium and reparation for the injuries inficted. Next came the res toration of Serbia, .Montenegro and the occupied parts of France, Italy and Rumania. France must have Alsace-Lorraine and to this endi, said the premier, the British nation would standi by the French democracy to tile death. Thle question of Russia was touched upon, and Mr. Lloyd George said that Britain as well as America, France andh Italy would have been proud to fight bleside the new Russian democ racy. Bu~t niow Russia could only be saved by her own people. 1H0 declar * edl nni ind~ependen'lt Poland, an urgent necesetty for the stability of West I lumia ir ) to beC protectedi andi t'he litih andt other iillies are with italy ini her (d'ire 1(foricomplete union of' tilt p'oph of Ilhianl r'ace aiPd tongue. Of ". V. . tlungnyvlie felt, that whnnc FEW F.AVS OF LAND SOLI) .MONDAY Sale( Were Largely Attended b) I sual 'irst Monday (t'iond. Six 'frac(ts Sold. '1' .anuary ales w ere largely at tided Mlonday 1o1rning, but only a few tracts of land were offered for sale. More interest. was displayed in Ihe sale of live stock which followed Immediately afterwards. The clerk of coiurt made four sals and tlte J1uge of Probate of Greenville county mhad' two sales. They Were as follow:; In the case of hebecca Z. .\(ieaniel, et. al., vs May P. lIoyd, el al., I10 acre:; of land in Waterloo township were sold to MArs. loree ilamiltont for $1,040. In the ease of II. II. I'iiisoi vs May P. loyd, ('t al., 80 acres of Ia nd in Waterloo township were sold to V. H. Richey for $510. In the case of Gary vs Cary, It acres' near Goldville were sold to Sam Cary for $3,000. In the case of Lucius Johns vs .John iuEius, a lot in the town of Clinton was hid in by F. P. McGowan, attor. liey, for $100. ]a the sale of the Dueket t lands by the Judge of Probate of Greenville county, the 600 acre tract in Cross till township was bid in by C. (. F1eatherstone, and the tract near l ouitain Inn was bid in by the Ilank of Fountain Inn. Aged Citizen Dend. Mr. Geo. W. Whitten. one of the oldest cif izens of the town, died at his home on Mill Street Saturday night. lie had been confined to his bed 'but q few dlays, having suffered a stroke of paralysis Wednesday be fore, frotm which he never recoivere'l. The body was interred at the I au ireuns ceinetery Sunday afternoon, 1 or the past thirty years or more the deceased had conducted a black smith shoo in this city and only re tired about a year ago on account of, failin g health. Ile is survived by his wife, who was before her marriage iiss Cornelia Sanders, of Abbeville county, three sons and four daughters, as follows: .1. 11. Whitten, of Ander son; C. L. and Austin, of Laurens hill village; Mrs. J. R. Brown, of McCor mick; Mrs. J. M. \%Aitten, of lem. phis, Tenn.: Mrs. J. L. Dagnall and Mrs. L. II. Cunningham, both of this city. Mrs. 1E. W. Perry, who has been at the Gilkerson House with her sister, Miss Frances Thames, for about a month, left Monday for Birmingham, Ala., to visit her brother for awhile. R AIMS STATED lams War Aims of British Rically and at Greater Trades Union. the br'eaking. up the dual kingdomu was no part of the Allied war aims, it was impossible to hope for the~ remioval1 of causes of unrest in that. part of J~u repe unless genuIne self-government ''as granted thbe Austro-Ilungarian "iional it ies. Thle, Tu'rk ishi lumpi re, within the homelanrds of the Turkish race, wvith Constantinople as its capital, may be mititntauined, butt the passage betweeni the Mediterranean andh Black sea must be internationalized and neutralized, and in the BritIsh view Arabia, Armie nia, Mesopotamla, syria andl Palestine ar3 entitled to recognItion of theIr sepIaae national conditIons. TPhe miatter of the Germnan colonIes, all of which are now in the hands of the Allies, wIll .be pllaced before a conference, whose decision, however, imuist considler tho 'wishes andl inter ests of the InhabItants. The premier mnade brief references to the violations of InternatIonal law conmmlittedl by Germanuy,' with special emphasis on the sea andi the peace conferenee, lhe declared, must not lose sight of the outrages suffered by Brit hsh and other seamen, The three cardInal points of the Britis~h termns, as enuncIated by the Blritishb prime mInIster are: Ileestab) ilshmeunt of the sanctity of treaties; territorial selltlement based on the right of self dletermlination or the eon ti'nt of the poverned ; the c'reat ion of in!e noal organizatilon to limit armamI le') t anad dlii n lah thle p~roblab1. ity of war, TAX ASSESSMEN1 Fifty Per Cent of Actual \ ed as Basis of Taxation Made. Penalty Attac With New Rulings. The County Bloard of Eitalizatioti it! in the itlice of Auditor Thomlpso-1 lasa Wednesday and laid plans fr. their work this year. The matter of ci ef interest before the board wa the nex plan of tax a r sssinen t made by the state tax tomi ission after (the Coliferetteiie with the county atidIIors several weeks ago in Coltimbia. 1'ndet tis new jhin "fifty per cent of the true reasonable market value of prop et-ly" will be adopted as the comtnon standard of assessnent, "regardless of classes." Tlhis standard will apply tlroutglout the state. The plan in de tail, as explained in at letter to the county auditors and the township boardts of assessors, is as follows. "in vIew of the constittiotal ri( l tir'enent that. all property shall be assessed upon a uniform basis, and in order to prevent inqitalit ies aris ing from different. standards of assess ment in the different Counties of ftu state, the Tax commission, after a conference with the County Auditors antd the Chairmen otf the county Hloards of ')titali'atlonj, has adopttI !ify per tentI of the true rea sonabile mtarket vatle of property as the com tino standard upon whlich all assess mlen'si of property for the pirpiiose of ita'al ion, iet'drdtess of elarses, shall he made Ihroughout. the State in the %ealr 191S. This standard will apply both to ile assessmenits originatl 'itade by the Tax Commission and to Ithose oriinally made by Ile Town hi lloard, of Assessors. You are, therefore, ilist ruted, in lakingi the tax return:., to have the 'ax payer state in the (o'0 nn calling or the "'value by the tax payer' the t rue market value of' the property in 'uestion. while in his opinion rell -enls the full 100 per cent value of the property. This is in accorda'nice Wiih tlie oath printed at the hottot of the tax returns in which (lie tax lo yers is required to ray that the property returned by him is listed at what he honestly believes to be its market value. When the returns are so taken they are to be turned over to and passed upon by the township or other local boards of assessors, who shall inquire into the vate placed upon the pliop rity by the tax payer and verify the value stated by the tax payer. "After ascertaining what is the mar ket vatute of the property in qu iestion. he township or other lotal 'boards of iMas'seors shall asses's 60 per cent, or one-half thereof, as the value of tlie properly for purpose: of taxation, and write sate in the column value by the townsiiIp board. The column for value by the County lloards will be left blank to be used by the County I brdid in equiat lig tir chaingin g the assessmtents matde by (lie townsip t boardst whieire they findi it nlecesary in or'th'r to retrive inequtal itiets that "my3 Occurii In passling 01n the seplaralte tier-es of flroperty. "n a""' ""ug real estate ear-h tlt, formn, p'lanittin or- sepa rate I a 'retl of Ianid is t a he separuateiy rtur ner1 wvith a statement as to the nulmber- of buitld.. Inga thetreon, with the valute of thie butldtings stated separately fromt the value of the landis, and so dtescribhed as to bie idientifled by Ithe local Bloat-d of' Assessors and tither tax oflicer-s. "in assessIng r-eat estate, the tax Jiayer is not requiredt to state the vattic Ithiereof. Thie trite value Is to he orlgi.. Expandinig Ii Busiines Accoirding to a recent announcement made from the home oficee at Gireen. wood, the Abbeville4~1reenwood Mit tual Tnsurane Company, which tdoes a large busIness in this county, hias added another county, Hatluda, to its list of counties umaking six toiunties ini whtteh It is now doing huttaness, as fotltows: Abbeville, Green wood, lau rens, Md~ormick{ TItgfefild andi Sa ludta. '1The company now has over- tw'o and a half mitliona of dhollar-s of in~ sitrance In force anti Is incrieasing Itis every week. The comny a n fort suptitorit fr'om (the people i th a hoei en Itrpriso buiit b-ea t' - f It' e 'l of payIng alt chtims td-u' it twen'v-five years of existence nar'i at s hiitding and its low' :.-.. 'RULES CHANGED alue of Property is Adopt and New Returns Must be h for Failure to Comply u lly. userlained by the township or other local board. of a:-sessors, and inl cer'ttatin the value, the township or other local boarlds should not ap ply ole value per acre to all lands in the same tax district withot re gei't lo lorlliiy, 'rtility. or other local conditions especially affeeting the piece of Iei rtl' y in ( uestionl, l mt shouit ta('(rain the( tru r14ea(;sonable' niark1-et value of the lands and build intgs separatl, and after so ascer Iaini' the true, reasonable market value oI the several piece.; of lands of. the butildings thereon, the township or otherI local boards of assessor.. shall take :,u per cent of the imarket valu so ascertained by them as the value of stlh property for the pur pose of taxation. If the tax payer has tate(i what he deems the true value, and the proper'ty is assessed for miore t han ., per (n4111 of value stalted by tax payer he shall he noti tied of the increase. 'The sain' standard is to b,. Iiursul.., inl taxn t all classes of property, such as hank shares, textile industries. oil '5. ('cotion mills, railroads, horses and fmes, and other pr~ope(rty 'brou lighol the State, to the eai th 'ach tax payer shall pay is:.( ., n & l.ll the 511m le 140p1r1 (111t( fiari. (It the real value of the l'iIrope'rty owned Iy bill as is paid by every other lax tilyaa ' in llwIIii Sta . This i.; required by the Constitution. Iior this reason it is necessaty that the tax payer make lrle rellrIns of the market values that they he verified by the towlslhip or other local boards of assessors and 'hat. the Samne percentage, nmely, 51,: 'ie]r (enlt, of all shl maruket values shall be taken as the basis for assess wat of all classes of property. Tlhi' tax payer, when he makes his Itllurn, is required to swea' to what he honestly believes is the market 'al l u(' and to lake .110 I('' enI thereof as a taxable 'lue i. Ne w r'eturn1.s must he "111d' in 19I1. .A mere reference to for mier returns will not be allowed. In "?e of personal property not listed or returned in 1918, the penalties by law will be attached. If the adoption of this commllon stan 'lard restilts, as it probably will, in an increase of the aggregate assessed val no of property throughout the State, the danger of excessive taxation will '' avoided 'by the action of the General Assembly in authorizing a reduction of whatever levy may be tixed by it to ll('h a rate as w%'ill only raise the a 'count of app~ropr'iations, made and au 'horized by law. 'I'T' levy of taxes is 'ntirely within the control of the I.eg 'slature. The assessment of taxes is 'nt rusted to IlIe County Aadito;r:'. floards of Assessors, ioards of Ilqual 'zin , t he Tax Comm nissio and 11( the Tax hoard (If Reviewtt. If the tax of tleers fail to do thell' dlity' ijst ice must follow.l 1' 3Ot r Soutth Carolina Tax ('ommission01 \. WV. JIones, C'hairman. of W~i. P. Harris, Y'ouniis. (Chairmlln;I it. tB. Flakeley, Iaulrens; W. C. Curry, Dilals; Jeremniahi Stone, Sullivan; U. \M. Moore, Water'loo; G. M. I [annh;, Crossi 11111; JIohn Ml. SIimonsi I lunter; P. i(. Copelandl, Jacks: M. A. Sumlmei' -1l, Scuflielown; lI. D. Mahaffey, bau "01ns Town; IL. 1?. Stone, Clinton: A. \f. 11111, Cross 11111. I Adding to Fountain. A representative of a laige soda fountain C(eoneern arriivedl in tile city yesterday to Install adItionlal fixtulresi to thle already handsome soda fountain at the Powo Drug Company. Included In the fixtures are handsome marble or'fnaments, besides miore essenltial in teior fixtures to improve saniltatilon and ease of opera'ition11. Dri. P~owe states hat h le has inlstal led this additional 'equlipmen111t in order to give thle imnprov ed service whliichi his platr'ons ale eni titled to. Extra Teacahler< Exnmninn ol. S0LONS OF STAT[ ASS[MB[D Ti[S. Legislators Generally Quiet on Session. MUCH- INTERESI IN TAX HHUE t'emronl clcr Gecnerni Esltmates" Cali for an Airyrentate of Oher t'hree 311 lion. lunlars, un Increase of lialf at .iiliion (her 1917i. t=::st.ralian Biallot icitnl Conmimer Up.t Jan. T. The South Caro litu neaF assnblty be;,;an today whIwat -4 'xprlc'd t e be one of th 11u(st irninir'tant sessions ;In its htis tory. To hellp win ithe wa:r i- declared by mintIhers to be the .;I e(ciaI object of tIhe assetmbly alnl it Is (Xipected n1ume1 lOns Invasures hearing onl South Caro Ii it'.- pai Iicipa.tionI wtVill -he considere. earl' ;i the Session. ('ohli uhi. .lan. 7. Thit halis of the I lols of lbtelresentat ive. andi of the Senati and the ('ommlitittee rooms of bonth branches a1re readly for reception of inetioehtr (if fite Sevctty-third (en. e-a;1 A.t :1e::by, . 1 hieb Font enes her'. to0c001row~u :t oon. Itsually the day 1 t crc the. inn latur see t lar'ge inI .:. of Molo'n ni ('olum bia, bit. this y"s : the~cy evcidlell; are holding Otf t il la e Itrains, for tiery f w of thetn h a lrived this llatern'i ooni. It is ex - et edIcI that they will come ill tonightI .uni tom" orrow nhorning. imhc legislators who ha'.c" .u-r'ived se, fat' arc, non-o( nwnti l a t I> t will be accomllplitheed at. the c oling SOS-. sion; to Y apparently are a'waitinr ') se1e what will dte' .lop along; legis. alive" lines. 't'hey are, howv.ever, whole iheairteily in favor of anything which will be of hon efit ill flit- wm-, and i. s pirobabile that the major portion of the invttaSu res passed wiii have some thiny ro do withI the present. crisis. It is probalble that Governor Man Iin 's utli'ssage' to tilt (Teneral Assen bly wVill be delivered tomrorrow night, Iliitherto it has beenl the custom of Chief Eveceutives to deliver their mes sages as soon as th (eneral Assem blyv is organized. If he carries out his intentions the (ove'ntor will read hi. mnessaigte instead of having it read by the reading lierk of the house, as in forme,' y tars. One of the big tluestions to Com up in the (General Assembly is taxa ('otinued on E~ditorial Page.) NITE PROGRAM ss President Declies Re ims, and With Four ?onisiderations. I I. Nyvacuation of LI auman ia, 1Ser.. lila and~t .Aonien''grou with necetss to1 the st';amo Seria and inate na tional 1'aarair-tis of (tconomie an t 'olitical 19 ' I::n .-t 1; . ~Ol ol tC ie (ertignuaty o ('Turey's with 01theri nationa lilies un dtr Turk Ish rutlet assured securI iity of l ifei and opt iotunltity fot' aultOooous development. withi the 1)armdane lies Per'ma nently opened~t to all nations. 13. Establishmt oi~ I(f an Induepjend entI Pl ih stale, includtting ltrritories inhiabitedi inmdisiiutabily Po1li p)plt.a lions withl free aecess to the sea andl toit ic-al and ec(onomIfie Intdependece'( anrd terri.tot-iaI guartan teed by I itr national covenant. 14-. Gener'ai assoeiat ion of niationst under(1 spifleI covenantlls for mtutal guan ttees of 1)olitical independene' and terrVitorilal IntegrIty to large anrd smnall states alike. "For' such arr-angemients and cove tants" saltd the president In conclu slon, "we are willing to light and con tInute to fight utntil they arte achieved. 'mtt only becauste we wiseh the tright to1 'trevaII an diiles irte ai jnu.M and slab it rence." "Th'ie mor-al climax e f Ihits, tho ct. 1r3ylhts come'' a:.iidLi "t-ipreil in In t. "cnd the'', I pco.. ''- ('th t'no th Et('arert:,l W. P. IEA.tD (J0ES 'TO HIIGHER C001ilT understood That. all P1 reparaiitons llavo Been Maude for an Apleal to Circuit. (ourt of Appeals. While nothing offilially is known, it Is uniderstoodl that .\lr. W. '. eard. of Abbeville. v)ho was convicted at the last f.erm of Federal Court in G reen wood in Novemher for inrter itg 'with the nilitarv and naval ope rations of the lnited States in time of war wlten he was editor of 'Thie lieville Seintitar, whieb1 since ha!: be-en dIeniedc 1- If the htails, willl take an111 ea 1{I t o.! 4 thl( ('irenit (Cour;t Onl \pIieals at Iiichaioii I. \)r. Ileard was sen t itve iy .indge .lithnson i, set've at year 1ndt a day in the Atltanta i l'ideral I'enitentia!y and;1 to pnay :a Ile of k51i1r ate r la: met lin fer. a ::( -' ti eal was denied. The (%idenie in the trial is said to have beei tranuscribed and all p repar'ations Made for Ithe appeal 1 f the ('ircuit. ('uart Of Appeals allitIlms the deciSion in the I)i"1ret Court ie \cill have the privilege of appealit Ito the 'iiled States (oiirt. The defenidanut was released on hond {iending preparations fort. Ili llppe'al. lie Was represented at the rial here by '0thraii. i)eani & C('ot ian, of Greenville, and San Adams, )f Abbeville. (;reenwivool {lily .loiur Rteturned to thlle fol. 1 r. 1 . V. Ilobb-r. of Owings St lin, was a vis itor ini lie city yester.. liay. .\I!. Ilalidert , who ha; ire a Ion,. ime sub~scriber to 'the .\rIverti:ser, amw u I( ithe olliee to -,lar't his pa p< r oiig out to him again after having i .t!it o did a .short while :t: when !w hought ; ilm; ie had ai.(alnce id too f: r in a :e to ca r(" for if. Aft.'r ctnrningir tome he discoverel tiat he wis not :e1 )Id as hie ihouight h4' was :ii4 decidud !hat he had hlfter (oni' dow1 and get 'onnected ill- again. It is ei s eCe', o aide that in t h. newspap.er' otlites l'he Adtliser oill1e among I hen here is a far greater rejoicing when tii 'Old'' subscriberh colnes bark in te he fold than when a stranger ent'-i 1s namue upon the list. In the forniir -Ise there is genuine feeling of r'" lihion, whereas in the latter the etc lienitt of tri'ad. is yet ani iipperl'imost ((nui idieration. .\ir. Ihlder was aceoii mniled by Mri. A. S. I lolder and .\ r. uree Arnstrong. Lucas unk Increases ('apital At the meeting of the stockholders )f the Lucas Bank, held at the bank )>flle at Watts Mills yesterday, a reso ution was passed increasing the capi al stock from $5.000 to $10,000. OUTLINES DEFI In Address Before Congre Statement of War A teen Specific ( lonl today addressing congress deliv tred a re-statement of war aims in lgreemc'ientI withI t he r'ecen t declaria Iion by thle Iit ilh Pr'emhir, David Lloyd Ger:ig e. Ipea ce: 1.Open covCenants of penee wit hiout pi'vate international understandings. 2. Abhsolutle freedom of thle seas in liea(ce or wart except as they muay be' elosedl by internatihonal act ion. :3. lemnoval of all econoimie ic ba rer's and establ ishmen t of equainlit y of t rade !oniditlins, amonig nat ions con senting to pieace and associating thtemt Relves for its maintenance. 4I. (uar'antees for the reduction of natioiial armaments to the lowest point consistent with~ domnestihc safety. G. Tmpuerial ad~justmentt of all colon ial elatims basedl uIpon the principle that the peoples concerned have equal right with the interest. of the govern ment. (1. 1.0vaenation of all Russian teirri. tory and( oppiortuiinity for Russita's po lit ical dlevelopmnent. 7. E~vacmat ion of Tiilium wh oni (ll niny attempt to limit her sovereIgnty. 8. All F'rench terri Itory to h. I freed and restored, anid repa rat Ion for the taking of Alsace-Lorra Ine. 9. Hearnd~nim iinti of Italy' frontfters iatl on ('learliiy recign izable linese of neilti l ity. !u I irel e'lrrItinifylt for' futomnii ' dveletroieint of the neonlon nr Atno