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FARMER'S INCOME SURJECT TO TAX Gains for 1919 Must Be Figured Under U. S. Law-Returns Due March 15. LAND SALE PROFITS TAXABLE. Necessary Farm Expenses May Be Deducted-Special Form for Farm , Income-Cash or Accrual he i Basis for Computing. A farmer, shopkeeper, or tradesman must figure up his net income for 1919 ; and if the farm or business income plus his other income was sufficient to require an income tax return a com plete return must be flied with the col lector of Internal revenue by March 15. A farmer should ascertain the gross income of his farm by computing all gains derived from the sale or ex change of his products, whether pro duced on the farm or purchased and resold. Farm Expenses. From his gross income a farmer ls allowed to charge off all of his neces sary expenses In the conduct of the farm during the year. These include costs of planting, cultivating, harvest ing and marketing. In addition to these costs he may deduct money spent for ordinary farm tools of short life bought during the year, such as shov els, rakes, etc. Also, the cost of feed purchased for his live stock may be treated as an expense in so far as this <ost represents actual outlay, but the value of his own products fed to ani mals is not a deductible item. Other farm expenses allowable are the cost of minor repairs on buildings (but not the dwelling house), on fences, wagons and farm machinery ; also bills paid for horseshoeing, stock powders, rock salt, services of veterinary, Insur ance (except on dwelling house), gaso line for operating power and sundry other expenses which were paid for In cash. As to hired help, all the productive labor is a deductible expense; but the wages of household servants, or help hired to improve the farm, as in tree planting, ditching, etc., cannot be claimed against earnings. A farmer is not allowed to claim a salary for him self or members of his family who work on the farm. Wear and Tear. Purchase of farm machinery, wag ons, work animals, etc., also the cost of construction or extension of build ings, silos, fencing, etc., should be con sidered additional investments in the farm and are not proper deductions against income. A reasonable allowance may be claimed for wear and tear on farm buildings (except the farmhouse), fences, machinery, work animals, wag ons, tanks, windmills and other farm equipment which is used in the con duct of the farm. As to autos and tractors, the cost of these is not an expense, although the <ost of their upkeep is an allowable deduction, if the machines are used ex clusively for farm purposes and not for pleasure. Also, in such cases, a de duction for wear and tear is allowed. Farm Losses. The loss of a growing crop is not a proper deduction from income, inas much as the value of the crop had not been taken into gross income. The loss of a building or of machinery through storm, lightning, flood, etc., is an allowable deduction, but care should be used to ascertain the correct loss sustained, as restricted by income tax regulations. No deduction is allowed In the case of loss of animals raised on the farm, but a loss is deductible from gross in come if the animals had been pur chased for draft or breeding purposes. Shrinkage in weight or value of farm products held for favorable market prices cannot be deducted as a loss, for the reason that when such products are sold the shrinkage will be reflected in the selling price. Sale of Farms and Land. The value of agricultural lands has been jumping during the past few years, and during 1919 many owners sold out part or all of their lands at big profits. All such gains constitute income and must be taken into the net income for the year. Any person who sold part of a farra or ranch, or part of a parcel of land, must also show any gains realized by the sale. The method of figuring gains and losses on such transactions Is pre scribed In the Income Tax regulations, copies of which may be secured from Internal Revenue Collectors. Forme for Returns. The Internal Revenue Bureau has issued an improved Form 1040F for the use of farmers. ' Thia form, to gether with Form 1040A or 1040, will gether with Form 1040A or 1040, will give the farmer explicit information as to how to properly figure his net Income for 1919. There are two methods of figuring a farmer's Income tax return this year. He may make his return on the basis of the difference between the money and goods received for bis products and the cash paid out for actual allow able farm expenses within the year. Or he may make his return on the ac crual basis, which means computing the receipts and expenses that pertain to thc taxable year, excluding income earned and expenses incurred in pre stons or succeeding yeera,_ A Sign of the Times. Whitney Montgamery Who gives the world its meat and bread The farmer, Who clothes it, too, from foot to head The farmer; Who takes the other fellow's price For what he sells and what he buys, And gets a lots of fool advice The farmer. Who has the longest working day The farmer, Who draws the smallest pay The farmer; Who heai-s a lot of Tommy-rot About his independent lot, And gets at every turn a swat The farmer. Who gets discouraged by and by The farmer, And heaves a long, pathetic sigh The farmer; Then throws his hoe and shovel down And cries, "I'll just be Johnny Brown If I don't quit and move to town!" The farmer. A Power Comparison of Popu lar Autos. Following are the hoi'se-power ratings, based on cylinder bore and stroke of the more popular cars: Name H. P. Allen_-19.6 Apperson __ __ __ - __ 33.8 Biddle_22.5 Briscoe_18.2 Buick_27.3 Cadillac_'_31.2 Chalmers_25.3 Chandler_29.4 Chevrolet_21.7 Cleveland-40_21.6 Cole Aero Eight_39.2 Columbia __ __ __ __ __ __ 25.3 Dodge_24.0 Dort_19.6 Elgin_,_23.4 Essex_18.2 Ford_ 2.5 Franklin_25.3 Gardner_99.6 Grant_23.4 Haynes_29.4 Hudson_1_29.4 Hupmobile __ __ _._ -- 16.9 Jordan_29.4 King_2S.8 Kissel Kar_-_26.7 Lexington __ __ __- 25.3 Liberty_25.3 Locomobile __ __ -- -- 48.6 Marmon __ _i __ __ __ 33.7 Maxwell_21.0 Mercer_22.5 Mitchell_29.4 Moon_1_25.3 Nash Six_25.3 National Sextet_29.4 Oakland_._18.9 Oldsmobile_26.4 Overland_18.2 Packard_43.2 Paige_29.4 Peerless_33.8 Pierce-AiTow-48 __ __ __ __ 48.6 Premier_27.3 Reo_24.3 Revere _30.6 Roamer_29.4 Saxon _____ 19.8 Scripps-Booth_18.9 Studebaker_36.0 Stutz_30.6 Templar_18.2 Velie_25.3 Willys-Knight_27.2 Winton_48.6 -The State. CO?OH?F^ STAND ALONE Terrible Suffering From Headache, Sideache, Backache, and Weak ness, Relieved by Cardui, Says This Texas Lady. Gonzales, Tex.- Mrs. Minnie Phil pot, of this place, writes: "Five years ago I was taken with a pain In my left side. It was right under my left rib. It would commence with an aching and extend up into my left shoulder and on down into my back. By that time the pain would be so severe I would have to take to bed, and suffered usually about three days .. .1 suffered this way for three years, and got to be a mere skeleton and was so weak I could hardly stand alone Was not able to go anywhere and had to let my house work go...I suffered awful with a pain in my back and I had the headache all the time. I just was unable to do a thing. My life was a misery, my stomach got in an awful condition, caused from taking so much medicine. I suffered so much pain. I had just about given up all hopes of our getting anything to help me, One day a Birthday Almanac was thrown in my yard. After reading its testimonials I decided to try Car dui, and am so thankful that I did, for I began to improve when on the second bottle...I ara now a well woman and feeling fine and the cure has been permanent for it has been two years since my awful bad health. T will always praise and recommend Cardui." Try Cardui today. ff 78 INCOME TAX RETURNS DUE Business Men, Farmers and Wage Workers Must File Schedules of Income for 1919. MARCH 15 LAST FILING DATE. Net Incomes of $1,000 or Over, If Sin gle; or $2,000 or Over if Married, Must Be Reported. The Income Tax imposed by Act of Congress on earnings of the year 1919 is now being collected. Returns under oath must be made on or before March 15 by every citi zen and resident who had a net In come for 1919 amounting to: $1,000 or over, If single ; or If mar ried and living apart from wife (or husband) ; or if widowed or divorced. $2,000 or over, If married and living with wife (or husband). The status of the person on the last day of the year fixes the status for the year with respect to the above requirements. Under any of these circumstances a return must be made, even though no tux Is due. Husband and wife must consider the income of both, plus that of de pendent minor children, In meeting this requirement; and, if sufficient to require a return, all items must be shown in a joint return or in separate returns of husband and wife. A single person with minor depend ents must include the income of such dependents. A minor who has a net Income of $1,000 or more Is not considered a dependent, and must file a separate return. Personal returns should be made on Form 1040A, unless the net Income exceeded $5,000, in which case Form 1040 should be used. Residents of South Carolina should file their returns with, aud make pay ments of Income Tax to, Duncan C. Heywarrt, Collector of Internal Rev enue, Columbia. How to Figure Income. The best way to find out whether one must file a return is to get a Form 1040A and follow the instructions printed on it. That form will serve as a reminder of every item of income, and If a return is due it tells how to prepare and file lt. If in doubt on any point as to Income or deductions, n person may secure free advice and aid from the nearest Inter nal Revenue office. Guesswork, estimates and other hlt or-miss methods are barred when a p&i* son ls making out his Income Tax re^ turn. Accuracy and completeness must be insisted upon. The return Is a I sworn statemeut. As such lt must be thorough and accurate. Salaried persons and wage earners must ascertain the actual compensation received. Overtime, bonuses, shares In the profits of a business, value of quar ters and board furnished by the em ployer and other items which are com pensations for services must be In cluded. It must be borne in mind that com pensation may be paid in other forms than in cash. A bonus paid in Liberty Bonds is taxable at the market value of the bonds. A note received in pay ment for services ic taxable income at Its face value, and the interest upon it is also taxable. Other Returns Due. Every partnership doing business in the United States must file a return on Form 1005; and every personal service corporation must file a similar return. Corporations must file annual re turns on Form 1120. Trustees, executors, administrators and others acting In a fiduciary capac ity are required to file returns. In some cases, Form 1041 is used; in others, Form 1040; and still others, returns on both forms are required. Information returns, on Forms 1099 and 109G, must be filed by every or ganization, firm or person who paid, during 1919, an amount of $1,000 in salary, wages, interest, rent, or other fixed or determinable Income to an other person, partnership, personal service corporation or fiduciary. These Information returns should be for warded directly to the Commissioner of Internal Revenue (sorting division), Washington, D. C. INCOME TAX IN NUTSHELL WHO-Single persons who had net Income of $1,000 or more for the year 1919. Married couples who had net Income of $2,000 or more. WHEN-March 15, 1920, Is final date for filing returns and mak ing first payments. WHERE-Collector of Internal Revenue for District In which the person resides. HOW-Full directions on Form 1040A and Form 1040; also the law and regulations. WHAT-Four per cent normal tax on taxable income up to $4,000 In excess of exemption. Eight per cent normal tax on balance of taxable income. Sur tax, from one per cent to sixty five per cent on net Incomes over $5,000. wm Rough Roads for Wheels Are Smooth Roads for Passengers "ATCH Overland 4 on rough cobbles or un paved roads. The wheels fol low surface inequalities, but the new Triplex Springs give car and passengers remarkable riding steadiness. They give 130-inch Spring base to a ca', of 100-inch wheelbase. This makes for the gently buoyant road action of a large, heavy car with the economy in upkeep, fuel and tires, and convenience of handling of a scientifically designedlightcar. . Auto-Lite starting andlight ing, door-opening curtains and dash light give but a hint of the completeness and qual ity which characterize every thing about Overland 4. L J J. D. Holstein, Jr., Edgefield; Consolidated Auto Co., J. P. JBland, Manager, Johnston j. H: CANTELOU Attorney at Law Will Practice in All Courts. Office Over Store of REYNOLDS & PADGETT Telephone No 103. To Prevent Blood Poisoning apply at once the wonderful old reliable DR. PORTER'S ANTISEPTIC HFALING OIL. a sur. eical dressing that relieves pain and heals at the same titre. Not " Uniment. 2Sc. CV*^**IJV) Double Seal Piston Rings for Automobiles are Guaranteed We guarantee double rings to give entire satisfaction when a FULL SET is properly installed. If, within 60 days after purchase, . the user should become dissatisfied with the rings, we will refund the money we receive for them upon receipt of the rings, and the origi nal invoice shoving purchase. The rings should be returned through the channels received., Ask for "Keep Upkeep Down." Columbia Supply . Cojupapy ^ 823 West Gervais St., Columbia, S. C. Upon These Arguments We YOU, thc buyers, are the real builders of wagons. You put the final Okay upon the use of certain materials and con struction when you buy a wagon containing them-and refuse to buy a wagon that does not. We want to show you how thc Thornhill Wagon is built Upon a plain statement of facts we are willing to rest our case. We believe the Thornhill way would be your way if you should build a wagon. * Rest Our Case - For spokes and axles tough second growth highland hickory is used For hubs and felloes the sturdy white oak is preferred. This wood grows upon the mountain side. The ground is hard the climate severe. It has to fight for life. It has nearly twice the strength of oak and hickory that grows under softer conditions. Outdoors under shelter it remains for three to five years. The sap dries in it, giving it a strength that's kin to steel. Full Circle Iron Malleable Front H o un Plato Trussed Bolsters and Gears Long Wear Beds SaiafeaM Cant riane in Turn ina In turning and backing up, with the ordi nary circle iron, which is only a half circle, alsters run off the end of the track and nang. It is difficult to make short turns and back up. The Thornhill full circle iron gives a continuous track on which thc bol sters can tum. The gears of Thornhill wagons stay in line for life. Instead of the usual front hound plate, a hound plate of malleable hon is used. It is a metal jacket braced at eight points that keeps gears from ever getting out of line. Nota the Adjustable Brake Lever On the front bolsters of Thornhill wagons are heavy iron plates running along top and bottom-connected by rivets that run clear through the bolster. Strength and lightness are combined. Rear gears are strongly ironed. There are braces on both top and bottom that extend the full length of the I hounds. Solid trust bars extend the full length of the axles giving them double strength. If you examine the beds of Thornhill Wagons closely you will see at once the superiority of the construction. The bottoms are re-inforced over front and rear bolsters. Come in and examine this wagon for yourself. We will take pleasure and pride in showing you a Thornhill-The wagon made of tough highland oak and hickory-with features all others lack. BETTIS CANTELOU