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LEGISLATURE CLOSES. (Continued from page One) unflagging to get such a statute on the books. The resolution by Senator Chris tensen for a joint committee from the two houses to study the state tax problems and needed legislation and to report back next session with rec ommended measures was passed af ter considerable debate in the house Saturday. Expenses are limited to $1,000. The president of the senate appointed on this committee: Sena tor Christensen of Beaufort, Senator Laney of Chesterfield and Senator Marion of Chester. House members are: Berry of Orangeburg, J. B. At kinson of Spartanburg, Lide of Mar ion and Buckingham of Aiken. The following are the provisions of the Christensen resolution : "Whereas, it has been found neces sary, in order to meet the legitimate needs of the state under present economic conditions, large to in crease the tax levy for general pur poses, and in addition thereto to levy a special tax for road purposes; and, "Whereas, these increases tend to accentuate and aggravate existing in equalities in the assessment of prop erty for taxation as between individ uals, thereby adding heavily to the burdens of the honesty taxpayers; and, Some Escaping Taxation. "Whereas, it is a matter of com mon knowledge that a considerable proportion of the taxable property of the state is now escaping taxation and, that methods and sources of raising revenue now generally re sorted to by other states are not in use in this state; and, "Whereas, it is believed that wisely considered changes in our laws that would tend to rectify these condi tions are of vital importance to the people of this state; therefore, "Be it further resolved, That a joint committee, composed of three members of the senate, to be desig nated by the president of the sen ate, and four members of the house of representatives to be designated by the speaker of the house, be ap pointed for the purpose of making a thorough investigation and study of the subject of taxation in South Caro lina and of suggesting and recom mending for the consideration of the general assembly at its next session such changes in laws and such legis lative measures as in the judgement of said committee will best serve to correct existing evils and to equalize and lighten the burdens of taxation in this state. "Be it further resolved, That said committee be authorized and directed to call in consultation members of the tax commission of South Caro lina, and that said tax commission he and is hereby authorized and di rected to place at the disposal of said commissioner's office and to cooper ate with and assist said committee in the performance of its duties. "Resolved further, That the report of said joint committee be published and mailed to each member of the general assembly 30 days in advance of the next meeting of the general assembly. The expenses incurred by this committee shall be paid out of the state contingent fund and shall include actual expenses of the mem bers of this committee while engaged in their investigation and such steno graphic work and other expenses as may be hy this committee deemed necessary thereto." Just prior to adjournment yester day Governor Cooper sent the follow ing message to the two houses, in which he thanked the members, for their cooperation in the legislative program, his gratification over the character of legislation enacted, and ?.extended his best wishes for happi ness and success at home: "I have the honor to inform you that I have signed the general appro priation act and I have no further messages for your honorable bodies. "In this final crmmunication to the -general assembly jf 1920, permit me to express my gratification at the character of legislation enacted by you. The numerous educational acts, increases in the pay of county super s intendents of education in various . counties, the roads legislation and mieasures of other nature indicate state progress of the most wholesome kind. You have engaged in construc tive labor, and the result is such that the session now closing will be long and favorably remembered. "For each of you I wish much suc cess and happiness."-The State McCravy Brothers Again. . The Furman Quartette, headed by the McCravy boys, will jrive an en tertainment under the auspices of the Baraca Class in the Opera House, Thursday night, March ll. beginning ai o o'clock. Give us a full house. Not only will you be highly enter tained, but you will have the satis faction of knowing that the proceeds v : ! v-e appropriated to a good cause. Every Person Who Had Income in 1919 Must Determine Own Liability. MARCH 15 LAST FILING DATE. Surest Way ls to Follow Form 1040A. Free Advice in Doubtful Cases. Severe Penalties in Law. Nobody ls exempt from Income Tax. An obligation is laid directly on the shoulders of each citizen and resident to consider his own case and to get his return in on time if one is due. I With each return showing a tax due a payment must accompany the return in the full amount of the tax or at least one-quarter of the tax. All returns for 1919 nfust be ."d on or before March 15. Must Show True Figures. In figuring up his earnings'for In come tax purposes a person must take into consideration all items of taxable income, and each Item itself must be accurate in amount. Guesses and es timates must be avoided, for the re turn is made under oath. Everybody who had an income dur ing 1919 must now determine whether his or her net income was sufficient in amount to require an Income Tax re turn. The best way to find out is to get a Form 1040A and follow the in structions printed on it. That form will serve ns u reminder of every item of income; and if a return is due, it tells how to prepare and file it. One of the important points to keep in mind is that a person's net income is found by a computation prescribed in the law, and that each item of in come from every source must he con sidered, unless .specifically exempted. Another thing to remember is that rh?, personal exemption allowed tax payers by law has no relation whatever to the requirement to file return. This exemption Is not to he considered until a person has figured out his net in come and determined whether it was sufficient to require fcim to file a re turn. Then, if a return must he tiled, he should read carefully the instruc tions for claiming exemption, and com plete his return. If in doubt on any point as to Income or deductions, .a person may secure frpr advice and aid from the nearest Internal Revenue office. Many banks and trust companies are also furnish ing similar service during banking hours. Heavy Penalties in Law. For failing to make a return on time the penalty is a fine of not more thnn $1,000 and an addition of 25 per cent td'the tax, if any. For making a false or fraudulent return the penalty ls a fine of not more than $10,000 or im prisonment not exceeding one year, or both ; and. In addition, 50 per cent of the tax. There are other penalties for failing to pay tax when due and for understatement of the tax through negligence. Many Sources of Income. Aside from what one may earn by his services, there are many other sources of income. If he sold any property during 1919 he L ist figure out the gain realized. If he rented buildings, land, apartments or rooms such rents must be considered taxa able, and he may claijn deductions for necessary expenses incidental to rents. Bank interest is a common source of income and is taxable whether with drawn or not. Any amount of interest credited to a depositor is income to the depositor. Interest on mortgages and notes ls taxable; also bond Interest received from corporations. A taxpayer who cashed his Insur ance during 1919 must report as in come any excess received over the to tal of premiums paid. Members of partnerships or personal service corporations or beneficiaries of an estate or trust must report their shares of income distributable to them whether or not actually withdrawn. Dividends of domestic corporations must be reported. Many other forms of income are taxable, unless specific ally exempted. INCOME TAX IS DUE MARCH 15 Penalties for Delay and Failure to Make Returns-Early Compliance Urged. All Income tax returns covering the year 1919 must bo filed by Monday, March 15. Each taxable return must be accompanied by check or money or der for the full amount or at least one quarter of the amount of tax due. Cash payments are accepted only at the collector's main office; if sent by mail, they are at the sender's risk. Residents of South Carolina should file their returns with, and make pay ments*of Income Tax to, Duncan C. Heyward, Collector of Internal Rev enue, Columbia. Those who must file returns but have not done s<> are warned that the revenue law Imposes heavy penalties for failure to get returns in on time or to make payment? on time. Early filing and early payments are urged, ic order to relieve the Internal revenue offices as much as possible of an overload on the final day, March 1& CvpyfttfUC lVuv, by c. b. Zimmerman vu. No. .5 NO true happiness can ever come unless the fact of possible dependency has been entirely eliminated, and this can only be done by means of a bank account. You should acquire one, and once started you will be surprised how easily and rapidly it grows. BANK OF EDGEFIELD OFFICERS: J..C. Sheppard, President: A. S. Tompkins, vice-President E. J. Mima, Cashier; J. H. Allen. Assistant Cashier. DIRECTORS : J. C. Sheppard, Thos. H. Rainsford. John Rainsford. M. C. Parker, A. S. Tompkins. B. B. Bouknight. E. J. Mirna. J. H. Allen SHOE POLISHES BEST FOR HOME SHINES SAVE THE LEATHER THE BIG VALUE PACKAGES PASTES AND LIQUIDS ^BIack,La3'wLS<^arkBrown THE F. F. DALLEY CORPORATIONS LTD., BUFFALO. N. Y. TT-"fl-M*^THIlffirM*H IIILillllWT?irfrlrr"fflWt"^"JMm,u-w;M3 Life's Harvest Time Do you kr.ow the most profitable time in a'man's life? No, it isn't in youth. They say it is from forty to sixty. That's the time when you are supposed to be old enough to have put away youthful dreaming and set tle down to business with sufficient experience to be of material benefit to you. It's the time when you will make your stake, the time of your greatest earn ing capacity. Are you making good? Have you a substantial account at the bank? Are your dollars beginning to work for you? If not, come in and have a talk with us. We may be able to help you. It's never too late to mend. The Bank of Trenton, S. C. ? LARGE STOCK OF JEWELRY TO SELECT FROM We invite our Edgefitld friends to visit our Btore when in Au gusta. We have the largest stock of . DIAMONDS WATCHES CLOCKS . JEWELRY CUT CLASS AND SILVERWARE of all kinds that we have ever shown. It will be a pleasure to show you through our ntock. Every department is constantly re plenished with the newent designs. We call mention to our repairing department, which has every improvement. Your watch or clock made as good as new. A. J. HENEL 980 BROAD ST. AUGUSTA, C Try One Brunswick Then Decide The best way to know for yourself the superiority of the Brunswick Tire is to ?buy one and compare it. That is, if the very name of Brunswick isn't sufficient proof to you* as it is to most men, that here is an extraordinary tire. Thousands of men who have known the name of Brunswick lor years, realize .that a Brunswick Tire has to be the best-r* for a mediocre product could never bear this historic name. Long before the Overland Trail-became famous, the House of Brunswick was established. It was one of the chief users of rubber for fifty years before automobiles came into use. No concern with such" a history could afford to offer any thing but the best. For reputations are built slowly, but can be quickly destroyed. This is a practical guarantee that Brunswick Tires offer more than the usual, yet at no added cost. Get your first one now. .Youll not be satisfied until, you have ALL Bruns wicks. THE BRUNSWICK-BALKE-COLLENDER CO. Atlanta Headquarters: 38 Luckie St. Sold On An Unlimited Mileage Guarantee Basis . J. D. HOLSTON, Jr./:Edgefield, S. C. RELIABLE MOTOR & SALES COMPANY JOHNSON, S. C. Automobile Show and Merchants' Trade Week COLUMBIA March 22 to 27 POSITIVELY'the greatest Gala Week in Colum bia's history. Twenty thousand dollars worth of feature attractions free to everybody, including nine big free concerts by THE WORLD FAMOUS ARTHUR PRY0RS BAND Big Street Parades Daily. A Wonderful Fashion Show. Mammouth Canvas Auditorium. Auto Exhibits, Trade Exhibits. As sembly of American Legion. Big Home Coming Week. Thousands Will Meet Here For particulars write Secretary Columbia Chamber of Commerce, or Secretary Columbia Automotive Association