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Aidernian' We have a, complete line of Fruits, Vegetables, Fancy and Staple Groceries Fenix and Morning Glory Flour. Premier Salad Dressing. A splen did assortment of Canned Goods, Pickles, Jellies, Etc. We have just received a nice line of Handkerchiefs We have a pretty selection of Plaid Skirtings How about a nice Ladies' Bath Robe? Come here for your Embroidery Thread to do your Christmas handi work. We have all kinds and colors. We solicit your patronage. Alderman's! How Can This B, Best Serve You? If you are spending too mu want to turn over a ne aid you to become a s, If you see an opportunity development of your the matter of finances we may be able to re stacle from your path. If you are considering an il are a little doubtful< our advice may prove < If you have an opportunit; advancement, and fe< of hesitancy, perhaps from us will remove one way or the other. Solving perplexities is e business with us. SH ome Bank an Trust Corr INCOME AX PHASES OF MUCH INTEREST What The New Law Says-Considet able Increase in the Exemption allowed Men of Moderate Means. An cffi al synopsis of features of the feider I income tax law has been furnished to The News and Courier by David H. Blair, commissioner of in ternal revenue, his purpose being to answer the questions which are most frequently asked. Probably the most important change affecting the man of moderate income is in the exemptions. Under the 1921 act a marrie( man with a net income of $5,000 aln(d less is entitled to an exemption of $2,500. Under the reve nue act of 1918 this exemption was limited to $2,000. The revenue act of 1921 also provides for jach person (lepen(lent upon the te vpayer if such person is under eighteen years of age or incapable of self-support be cause mentally or physically defective -an exemption of $460. The exemp tion under the revenue act of 1918 was $200 for each such (lependent. Thus, a marrie(d man with two (epend ents whose net income for 1921 was $5,000 will pay this year a tax of $68, compared with $104 on the same income for 1920. The exemption of $2,500 applies also to the head of a family whose net in come for 1921 was $5,000 or less, an increase of $500, compared with the 1918 act. A heal of a family, as de fined by present treasury regulations. is "a person who actually suports an(d maintains in one household one or more in(livi(uals who are closely con necte(d with him by blood relationship, relationship by marriage, or by adop tion, or Whose right to exercise fam ly control and provide for those dle pendelits is base(d upon some moral or legal obligation." The normal rate of tax, 4 per cent on the first $4,000 of net income above the exeII)tions, and 8 per cent on the remaining net income, re.1ains unchanged. This applies to ei izen ; andi resi(lents of the United States. Alien non-residents are taxed to the full 8 per cent on income received from sources witli;ln the United States Non-resident alicis are allowed only a single personal exemption of $1,-1 000. To overcome the d isparity in the almount of normal tax in the case of two taxpayers, one of whom is just within the lower $2,000 exemption ht. other being just within the higher $2, 500 exemption the act provides tihat the reduction'of the perstmal exemp tion from $2,500 to $2,000 shall not operate to imcrease the tax, which would be payable if the exemption were $2,500, by more tham1ni1 the net imcome in excess of $5,000. For ex aiple, a married man or head of a family has a1 net income for 1921 of, $5,100. Assuming tit he has no de penidents, his tax, if lie were allowed only the $2,000 exemption, would be $120.45. Under the benefits of the above provision, however, Iiis tax is $110, 4 per cent on tle a mounit of this taxable income of $2,000, or $100, plus mnk ch money and w leaf, we will atver. for the further business, and bothers you, move the oh ravestment and >f its wisdom, >f value to you. y' for any kind aany degree a suggestion your doubts, Lfn every day d mpany. the amount by which his not income exceeds $5,000. Mainy inquires are received relative to the surtax rates. Taxijayers in the preparation their returns should be careful to note that the surtax rates for the calendar' year 1921 re main unchanged. The sumtax rates on incomes for 1921 range from 1 per cent on the amount of net income be tween $5,000 and $6,000 to 65 per cent on the amouit of net income in ex cess of $1,000,000. For the calendar year 1922 and each calendar year thereafter, the surtax ranges from 1 per cent on the amount of net in come between $6,000 and $10,000 to 50 per cent by which th6 amount of net income exce eds $200,000. Returns are required of every single person whose net income for 1921 was $1,000 or over, every married person not living with husband or wife ivhose net income was $1,000, and every mar ried - person living with husband or vife whose net income was $2,000 or over. Every person whose gross in come for the year was $5,000 or over must make a return, regardless of the amount of net income. This rcquire ment was not required in the Revenue Act of 1918. Every married couple living together must make a return, either separate or joint as desired, if their aggregate net income was $2,000 or over, or if their aggregate gross income was $5,000 or more. Gross income includes p.-ac ie:Oy every dollar the taxpayer received during the year 1921. Net. income is gross income less the exemption and deductions Specifically provided for by the act. 'he period for filing returns is from .January I to March 15, 1922 when made on the calendar year basis. If the taxpayer makes his return on the fiscal year basis the return must be filed onl or before the fifteenth day of' the third month following the close of the fiscal year. Non-resident aliens must make return on or before the fifteenth day of the sixth month fl lowing the close of the fiscal year, or, if the return is made on a calendar year basis or. or before .June 15. The commissioner of internal reve nue may grait a reasonable extension of time for filing returns. Except in the case of taxpayers who are abroad I such exte(sion shall be for a period of more than six months. The return m ust he filed with the collector of in ternal revenue for the distriCt in which the taxpayer lives or has his principal place of business. If the taxpayer has no legal residence the ieturn m lust be filed with the collee to' of, internal revenue at BalI timorle. is year, as last, the tax may he paid in full at the time of filing the return or in four quarterly instal ments, due on or i'ore Mar.'15, June 15, September 15 and Decemlber 15. If any instalment is not paid when due the wh ole amoun t becomes due and payable upon notice and dlemand from the collector. The penalty for failure to file a return or pay the tax within the time prescribed is a fine of' not more than $1,000. For "wilful refusal" to make return or pay the tax on time the penalty is a filne of not more than $10,000 or one year's imprisonment or both, together with the cost of pro secutioni. ATI~l"l I' ESCAPE ATI l'ENITENTI.,ktYr liiind Irisoners Hiding Heneath Rtoof of u'llberenlosis Ilospital With ILarge Supply of lFood. 'CoImibia, Dec. 5.--Ai attemlpt at escape from tle State prisoni w'a:; nipped this morning when the hidling place of Iarry (ates, of Alarlboro county serving a five-year sentence, and C. ). Cooper, a life-termer from Spartanburg county, was discovered beicath the roof of the tuberculosis hospital at the penitentiary. In the search for the two men, the method by which Jack Pields, who esa ped from the pi:ison last wveek, miade' his getaway was untcoiveredl. .(n.oper andI Gates were. found t~o be iiinssmtg ye'sterdcay a fteirncoon, wh'en a brother of the formter' called at the penitenitry to see h;im. When (Cuopne could tnot bet locatedl a c'hiec'k of the prisoiners was madeft andt (;aites like w~'i-ae was d Iiscovered't absent. A h eavyv tunnrd was placed on the walls aoal extra lights ilhumnint'l them. l'er'sist et'tt searchl vesten-lay afternoon fa ilel to locate either of the fugitives. Prtisuoners r'emembeirled-'t seeing thle I tubercttulsis hiospitfal, whtihaMs a dlouble iroof, a ga;ble'd toof' tver a fa roorf.. W~hile search>itig t hrtoughi lie hmbhngitu this mnintg, W. S. Ilamtsvv hitle cut into the too', amnt, el itmbine ,hiidmtg betwveen it aulthe ct eiliing T he t wet lprisonterts hai a sunfit'iett supp~ly of t'ntendn goodls ande watetr ti last them tftr a week. 'They inteidedl, it is blhieved, to emulate the examp;Ile oft Iiels., atid v'.henc the ('xtra guani~s wvere telheved , atft er a few days es cape ovet' the walls nc a datrk ntight. 'I'hey wetre ftton wvithI sftr. ttls ofC Ihemtp, twhw ti, fronm wh ichi they were weavmtg at rope. WV;hl entgaged in the seacare for Gates atid C'oope ,the ginants soundicei the earthing tfootring of a small ma chitne shop itt the priistin: a iot io'i of it gave forth a hollow sound. It was fnotnd that a hole hol been cut through the' flooring itof an aban TOO LATE.. Death only a~ matter of sihort time. Don't wait until pai; and aches become incuirable dciseae. Av-oid painful cornequen-ces by tokinri GOLD MED)AL The world's t.dard rene-n fc kidney, iiver, bladder and t.rni-et aci mubes.--tet Natinoal Romred!y of Holf'a rd an. i-j. Gutaranteed. Threo Siizes, ail diogstm Lnok! for the name Gold Mcdt I on every, bon and accent no ktrit a OR SALE We have a few extra good BOARS, GILTS and SOWS, for Sale at very reasonable prices. BRADAM IUROC FARM Manning, S. C. OWEN BROS. MARBLE and GRANITE CO. DESIGNERS MANUFACTURERS T ERECTORS T7 Dealers in everything for the cemetery. The largest and best equipped mon- I uniental mills in the Carolinas. Greenwood,_- -- ...S. C. i donled and sealed sewer that was ul- N OJ' CE klown to the prison authorities. There, they discovered a saIl supply of food. Fiehls hid himself in this Not k -e is ,.vIiV "tjv'o by the 1;1 SUIAVITMIV.111101 1-00eili 1'0 the ( ' ) 11 t at tiiate of t l osit subteirranea n retrea&it for thriee dayt~s IIist atolBiikf last Week, until the search for him 11 hed been l et up. During the niight Manti i tig for $1156.20 ha bvell dv' Slimbed over te prison walls ador lost, ad that a iation escaped. He used a ropje to which will lo niadv to The First National was attached a hook. This, he threw l:1 k for . 00w Certiti(atc of leposit over the wall, its end catching. Ie ( 'll 11 rslay, the 151 h daY o Decei. is still at large. Ler, 1921, t11 (('Cl A. . ____________________________________________I'axvil Sc"lool District No. 19 SUMMONS FOR itEi'EF 11,11.a1 of T'11to(s. IL. L.. WE'L'LS, The State of South Carolina, )l II C ounity of Clarenidon. Court., of Commnon Pleaus. (Complaint Servedl) Palmetto Fir'e insurtance (Companyili, C CIL and D)u ~:at, lFloyd & I ort m, Ihw., ft0~ r Plaintiffs, I4J i~'w:~'ijii.f:ni.~ TO( Thelo Defeindant. .llrtin Benow.i V ~ ,,'t~etAj. 0 Y1111o tare herbsunintw ;)ul re- ~~iCS( li .d'j <piired to answer the complaint i th sre pnyu o i ~vis act ion, of which a copy is here copys of y oor answer to the sail econ-i~, ~ Illb, a, t.1heir otlie, in Maninin, "Southl Carolinia, withbin twenty day 'fteri the serIvice lierteof, cxcl us ie of O .1) N the dayv of such service; mad itf you ail to aniswer'1 the :omain t wiii it hintonv-i-~~ the4 t iie afarUeeaid, the pla itf in this action01 will ap~ply' to the Court forMA lS.C the chlef dlemandedlc ini the compilaiiet ------ -.- - Iurther take Not ice: --Thlat the Smminms and Complaint ini the ahme liRN' l~.RT sty led iaction ,were iled in t hi oliee of tonesa a the Clerk otf 'ouri for ChIariendon (4ounty, SouthI Caroltina, on the 22ind, MNIf . 'liy of Novembr', 921. l)'ted Nov. 17, A. I)., 1921. -------. D~u Roi & kslerbe, I .Iud. S l e'OB~a -17t- laint it''s .Attorneyvs. State of Soiuth airliina, MNI~ . ('ounty it Chiariun. In T[he Probate (onurL1l~~)i'SiS Order. In Ri e-Estate of Al 4lvinia (ir~ifin, AtrnyaLw T Io Robert M1.. Grillini: IANN .C It app'ring to th Cw(ourt, that you have' Stmovedl beyond the limits oif -----' *--*---* th tt of (ot Carol ina, for m ore than ten con sectiv e mion ths, you will ONY'I(I.ON the(refor'e TIA K E NO()T'ICI K t hat y'''Onu elEt -S'' !ard inr' arie hereby ret inired to appilear', in per soin, beforeI the undler'signeil JTudge ofLon. otg'(rn. Proba te, on the' 23rid day oif* lnuarty , J *W E 1 922. at the hour (It 12 o'clock Noon, NNN;S.C to give ani accun')tt ofI all yourii act ings 0(m4 doings as guiariian ot the I1st ate of Melvini Gilin, minior. IT IS l(URl'TD tI:R ORIl1lRD:, lfo 11initRTS you do shiow. cuse before tme at t he I il t iimi and4 place' why the I.tteris Atre'tia of Gulardianoship heretofore issued to yo'u hi mld not 1he re'voked( (on neo:ti(4i t ANi .C of y'our chanige oif doic(ile tii a plawe beyond thie bonds of' this State. GIV1'N unider' my hand and seal of thle saidl ('uirt at Manning this 2! :f WIIIat&S''JE (lay of November A. D. 1921. 3 .Wibr rtlrI.Suc J. MT. Windhaml, Judl~ge (of IPriobate, Atresa-a 47-O-c.1"r(laetroyContyS.r. MoNI, d haalcato