Historical Newspapers of South Carolina

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Children Cry for Fletcher's The Kind You Have Always Bought, and which has been la use lor oyer thirty year*, has borne the signature of Mrmnd haa been made under his per sonal supervision since Its infancy. Allow no one to deceive you is this. All Counterfeits, Imitations and lust-as-good" are but Bxoeriments that trifle with and endanger the health of Infants and Children? Bxgerignce ^fainst i 1 What is JL Castoria is a harmless substitute for Castor 0 Drops and Soothing Syrups. It is pleasant. neither Opium, Morphine nor ether narcotic substance. Its age Is its guarsntee. For more than thirty years it has been In constant use for the relief of Constipation, Flatulency, Wind Colic and Diarrhoea; allaying Feverishnsss arising therefrom, and by regulating the Stomach and Bowels, aids the assimilation of Food; giving healthy and natural sleep. The Children's Panacea ? The Mother's Friend. GENUINE CASTORIA ALWAYS Bears the Signature of regorio, It contains In Use 3 0 Years INCOME TAX LAW Timely Information Given Out By Collector Heyward. Tin* bin IuwjiK' Tax drive f<?r 1 ! ? 1 1 ? is now ii way, and every preparation is being made, to handle t In* largest col lection in the history of Income Tux. Ml am not waiting for the tin a I passage of th<? iipw revenue bill by .('ongfcHN," said <'-ollectpr I>. ('. Iloy ward today, "nor for the regulation* and blank forms t?> he issued. To get this big tax in and get it. accurate and complete, 1 urge that we all heghi now. I>addy certainly docs look funuy peering over his reading gljurses evfery time he wants to see ob^cts more til All it few feet away. Thousands of men and women arc In the same "fix". They, too, wear glosses for near rision only. irpYPTOK" IV GLASSES JL\. THE INVISIBLE BIFOCALS combine near und for vision in one lens. Through the lower part yon can read the smalle?t print ; through the upper part yon can see distant objects with equal clearness. Their surfaces are Hear, Hmooth and even, which give them the appearance of being single-vision glasses. We Hell them. M. H. HEYMAN JEWELER and OPTICIAN ?"Tin* lucrum* Tax obligations imposod by the old laws, as well as the measure now in Congress,- consist of two distinct operations. One is, to file return or ?*tat?MMent of all items of income and items- of deductions allowable by law, and to do this within the period named in law. The id her is, t<? pay tluv tax. if any is due. "Neither of these obligations can be met without a careful review of income ami expenditure for the tax year. That is the big job right now. and that Is why I say that income tax drive in al ready under way. Everywhere the pen cil is busy. The old year is done ; all its fruits are Kleaned ; aud every person who. fared well, or earned a good com petence, must analyse his own case in cold figures. "When the new bill, is enacted into law, I will have the proper return forma distributed throughout the District, and everybody will be informed of the date when, the sworn returu must be tiled. It is my plan to send my men out to central locations, and to have them travel through the district, aiding taxpayers in the preparation of the returns and in. deciding doubtful points. We Will go right to the |>cop]o with the income tax, aud , with the eo*operatiou which the ?public can give the government men, the returns will be filed by everybody who comes under the laws provisions, tlu right taxes will bo paid, aud the dis trict will have done its full patriotic duty towards the governments support. Meanwhile, let .me say again, there is no *eed of delaying the preparation of figures. Anything that Congress does now will iu?t affect the amount of a person's earnings for 101N. Let us avoid the belated throwing together of figures that may hit. or miss. (Juesses cannot be accepted as the basis of taxation. Tt it clearly, the duty of every person to compile correct figures and ascertain whether his income for 1D1.S was sufficient to make necessary a sworn return. The year 1018 was u banner year for salaries and wages, and the high war price* brought \inus'ual profits to the average small tradesman aud to the farm er. The opinion in Washington is that a million citizens and residents will make 1 ? Valuable Farm i* Lands for Sale t * u We Offer for Sale the Following: ^,28 5 ocres woodland, sitnatc rive miles noith of Bethune. between I Bethuue-Ke^shaw road and road loading from Bethuno to Jefferson, lo cated 12 nUea frora Kcrnhavr. We are offering this tract at the ridio uoUi^jr low figure of $10 per acre If cleared up and cultivated it will fti produce a bate of cotton per acre. Adjoining lands are producing roag niflc^nfc crops and cannot be purchased for $?0 per acre. Thin a aplendid proposition for stock raining, running stream throug the place and another running stream on the nontbem boundary. 1. 429 acres, moro or le.sa. sitaatc four miles north-east of 120 | ICfM under cultivation. 12.1 acres onder wire for cattle H^wrer falling streams of water, 200 acres more of place roMS dweQioc. three tenant houses, two large building* built upon brick piHan* and in tct is listed ot $40 per tcre. 5 h'wcst of IWthunc. woodland. This is trming and ^nature land at .$12 por on? 8 room dw?li new tenant b*u*e, on*> 2 room , 2 story, 30 x 40 with four bnildinrs. 4 mule* and 2 wagons IftCf. Labor on pUce to culti BJ, in fc In Mt. Zion Churth cultivated, ouc S property, J(p r nalr f Company If he sold any property at a pTot t, the gain must bo computed and iueluded in gross lucome. If hy rented auy property (o other tenoni, the total rent* rccelv ed iu the year wnwt be ascertained. ami from that figure a deduction n?ay be ta?* en for taxes paid on routed property, the necessary minor repairs, fir*" lnKur*.1 aiice. any interest he may have paid iiu mortgage*.* and ?a reasonable allow* unco for auunal wear and tear of -toe rented property. The balance Jb includ ed In gross income lor the year. Interest on bank depoeita, whether withdrawn or added to hla babk balances must be Included iu all calculation of income. Bond lotereft received during the year must also be iuclude<l, except interest on municipal, county or State bonds. Interest on United Htate? Bonds need not be included by the ordinary bond holder who purchased small amounts Holders of large amouuts of Liberty Bonds, however, should ask their bank i>i'K to write to my office for. the rule applying to tax on such . interest. Dividends on. stock shares are income, and must be included iu the gross tig iircs, although the law doe* not impose the normal tax- on distribution made by domestic corporations. A person buying and selling merchan dise must find his profits for the year on the following busis ; First, ascertain the grnfffl ?lt" ^ r?M*??iptK. Then add together the invchtory ut the begiuningi of the year nud the purchases of goods for resale. From this latter sum subtract the inventory of goods on hand at the year's end, and the reault is the cost of goods sold. This cost, -plus neces sary expenses Incurred solely through conduct of the business, is to he deducted fi'-'oui lite gross sales, and the result is the net earnings of the business. A professional man arrives at Id*- pro fessional income by ascent in tug- Unv-te-r tal of fees for services and deducting therefrom all expenses connected direct- 1 ly and solely with his practice. A farmer must figure up all income derived from the sale or ex<di/rfi^yf^T*|'il' ducts during th<? year. \vl^>Hirr ^sucli produce was raised on tlp*iarm or pur chased and resold. He is allowed t<> de duct from this total his expenses of the year connoted with the tenting. cul tivation, hatyestlng and tnarketinx of the crop, or the care, feeding and mar keting of - live stock. Me is not allowed to deduct the amouut expended in ,11)18 in purchasing stock for resale ; but when such stoift is sold its cost is to be de ducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1017 cannot be deducted as in the case just cited, if such cost was iueluded in the deduction made in the year of purchase. The farmer is not required to iuclude in his iucome tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc.. the market value of the articles received in exchange must be included. All other items of income arising dur ing the year through personal service, busiuosa or trade, through use qf proper ty of money, should be added into the gains for 1918. Kvorybody wants to know whut income is exempt from tax. Very few' plums that fall to the average man may be legally disregarded in figuring up his 1018 income, (lifts and bequests can be eliminated ; also proceeds of life in surance received by the benetlriary of an insured person. A person who cashed in an endowment" policy need report as income oniy that portion which exceeds the total of the premiums ho paid iu all years on that policy. Annuities are not taxnble. unless t ho person received in the year payments which represent, when added to all prior payments on the annuity, an amouut greater thau the original cost of the annuity. Dividends of unexpired life insurance policies ard not taxable income; but dividends on paid up policies must be ?i?nsidered in conie. Alimony is toot incomo to the re cipient, nor is it an allowable deduction on the part of the i>erson who pays. From the total of all items of income, then* are certain deductions allowable by law. All interest paid on personal indebtedness and all taxes paid during the Near are deductible, except Federal Income and uximlm profits taxes, inheri tance taxes, and assessments for local improvements, such as sidewalks, sewers* etc. Losses incurred in business or trade are allowable, also losses arising from tiros, storms, shipwreck or other casual ty. or from theft, in oa^tt where such not compensated for by in surance or ? otherwise. Lo"sses incurred outside of a persons regular business are allowable to the extent of gains report ed from similar transactions within the year. Debts due to the taxpayer actually ascertained to be worthies# during the year are deductible. Depreciation on proj>erty in a profes^ sion, in business, or in farming Is an other item that may be claimed as a deduction. The storekeeper may claim depreciation on his fixtures, and on bis delivery horses and wagons, but not on his stock held for sale. The profession al man may claim similar deduction on his Instruments; and in case of a phy sician who maintains a team or auto for making has calls on patients, reasonable depreciation may be claimed. The farm er may claim depreciation on his farm buildings, aside from hi* personal resi dence, al*o on his farm machinery, his work horses and farm wagons. The' theory of depreciation, in connection with income tax, is that wear and tear caused by use in earning income ia a real ex cuse in the earning of that income. The rate is determined by the number of years that the property ordinarily would be useful, and the cost of the prop erty is the basis of the computation. If the property suffering depreciation was b.-mght or acquired prior to March 1, 1913 the market value a* of that date is used, instead of the cost. In figurl&f depre riatlon. f V?ntribut!nn?? or gift* actually made in 1018 to organisations operating ex thi* year tb?ii flml IneoiBo (ax return*. All nig us fnd irate that th<? income tux j tilia year will w?c)l U early every work ing limn and fomio, and nearly every mm icliiim, nhi>|> keeper an<l far hum N?>i all with have to pay tbo tax-, t?ut nearly all will bo obliged to make u kWOTO htatoiiiriii nf the yoirt' in com*. I am therefore mivlrdnK every unuiju i h ?i perauo who earned a $UHio or .>v. r dmiiiK tin' year !I>IK, und ovory tnar ! rie.d peraun. wh<? together with wife or htndiund, earned to liU IM in il und Iikmi ?> aUt How lu- MhikK He must um ei min lUM-m nlvly In- k >'? )*** i i u'< inn* from all goureea, Time'* bU miliary or wageH. including overtime pay aud any bouuH tewlved a.s additiomil coin liciiMatiou. A married peraon having , children uudar IK who wr? -workiuu, should include the earnings of ?ueh child riusivrly f"i charitable* wclen tlJUe, ..i educational pnrMMfe, nud to ? n * i ? -I ic.s for the prevention of cruelty to childreu or animal*. miy 1>* deducted, to 911 amount not exceed!^ Ift^per cent., of the. lift- i i4**?>in ?* ?H#tnput *1 without the lit ui'lit x>f thlvleduction. \n. i- the total ??f nil income U found, twill i lie dediH lion allowable by law have been computed ns an offtM. the amount of iltCOUM) it) t'Xft'jJrt of tilK'h deduction# l* the net iniMiui', which form* the basis <>i tin- aw^twiiieiit of tiiv If every i?erxou in thU l>i*?tnict will examine hi* 101K income arid bis allow abb* deductions, in line with data that I ijtye k i v ? ? 1 1 . lit- will know beyond doubt whether be nuiat lila bin return when th?* hltntkS* arrive. And here Is how 'he will dtttuiuiiuu hi* liability t? UU> a return. If ht* 1m vfngle ho mu?t tile if bin net income w#a $1000 or more, .and this re quirement la enforced whether or not he is t he heail of a family. If he ik (iinn-b'd, he must tile his return If his net income; ineludiiiK that of his wife aud. rnft;or rhi'drrs tvae SfW* 1 want to emphasize the cooperation feainrc of the <<ol lection of the Income Tax thiN year. The policy of the In ternal' Kevcnue lh? regit J* to pld tax payers to meet the requirements of the law. We are going right to the people not to Kwiug clubs or to mulct the wage eurner of hiv savings, but offering every1 helpful governmental function that will morist peoplo to do their duty." Resolution*. A/ Whereat*, Almfghty God, iu His per fect wisdom has deemed It t>CHt to take from ii( yur highly esteemed SovtMClgU U. D. Goff ; Therefore we. members of Livv Oik' Camp No. 40, W. Q, W., of which ho was a faithful member, pay tribute to bin memory, >small though it may" be, by offering the following reso lutions of respect : 1. That while we humbly bow in sub mission to the Will of our Heavenly Father, yet we mourn the loss of our fellow Sovereign. We extend to his -bereaved family 11 pnn WtlOfn lbe r grl of lias fallen Krcattrtt, our deepest sympathy. 2. That by his death the Camp has lost a faithful member, Woodcraft a true follower, and the world a loyal citizen. ' 3. That in order to perpetuate his name we dedicate to his memory a page .of .our minute book, inscribing these resolutions iii>oii 4t. -4. That we publish the.se resolutions in the town newspaper and send a copy to tilx urief xtrix?keu family. * .feKwne M. Hoffer, J. G. McCaskill. M. Biilings. . r Baptist W. >1. IT. Notice. The W. M.; lT. quarterly meeting of the First revision of Kershaw Associa tion will meet at Antioch Baptist Church on Saturday Feb. 22 beginning at 10:30 A. M. Each Church in the Division is urged to send delegates to this meeting whether it has a missionary society or not. The following Churches compose the First Division: Camden, Pine Creek, Bet hunc, Pleasant Hill, Mt. Olivet. Pis gah. Mt. Trion, Swift Creek. Union, Pine Grove, Mizpah. Cedar Creek, and St. ("hurles. 300,000 Saloons Will Shut Doors. Here a few of the things the prohibi tion constitutional amendment will do : Wipe out at a stroke 230 distilleries, 002 breweries and more than 300,000 saloons, forcing employees to seek other jobs. Cut these persons from an -annual income totaling more than $70,000,000 iu pre-war times. * ? Cut off from the United States Treas ury a source of taxation counted on 'or an even $1,000,000,000 in the tirst drafts of the. new revenue bill and millions in additional income in the state treasuries. LEGAL ADVERTISING. 1 ADMINISTRATOR'S NOTICE All parties indebted to tho estate of Walter Ilinson, deceased, are hereby no tified to make payment to the under tinned, and all parties having claims against the said estate will present them duly attested within the time prescribed b\ law. J. L. HIN80N, A<hnM)i^rHtor Estate of Walter Hineou. Camden, S. C., January 30th, 1919. SUMMONS FOR RELIEF Stale of South Carolina, County of Kershaw. In the Court of Common Pleas Simmons Hardware Company. Plaintiff, against W. H. lVarce and W. M, Young, co partners in trade under tho name of lVarce Young, B. M. Pearce and 8. M. Young, Defendants. Summons For Relief. (Complaint Not Served) To the Defendant!*: You are hereby summoned and requir ed to answer the complaint in thia action which has been filed on Janu ary 29th, 1919, in the office of the Clerk of (Tourt of Common Pleaa for the said County, and to serve a copy of your answer to the said complain^ on| Ih'e subscribers at the office ot W. M. Shannon, in the City of Camden. 8. O., within twenty days after the aervie?-| hereof, exclusive of the" day of such service ; and if you fail to answer the complaint within the time aforesaid, the plaintiff in this action, will apply to the Court for the relief de-trranded in the complaint. Dated Jan. 29th, 1919, Camden, 8. C. W. M. SHANNON, LAURENS T. MILLS, Plaintiff1* Attorneys. To the Defendant, W. M. Young: Please tuke notice that the Complaint in the above action was filed in the of fice of the Clerk of Oooaft for Kershaw 1 County, at Camden, 8. CL, en January 29th. mm W. M. HHANNON, I*Al'HKN8 T. Mil J, 8, > J PlaintftP* Attorney*. CITATION State of Smith Ot(?llMi County of Kerabaw. u. . By W. f(. McDowell, Knqulre, Pro l>ato .hi>U<-. Whereas, John I). Nelson made suit to uie to' grant him letters of Admlnls t ration of the IQstate of hnd effect* of Jrue A. Nelson, Thfie are, Therefore, to rite and ad monish all and singular the kindred and creditors of the said Jesse A. Nelson, deceaseds that, they he Mild appear before me, iu the Court of Probate, to be held at Camden) 8. 0., on February 14th, next after publication thereof, at .11 o'clock in the forenoon, to show cause, if any they haye, why the said Admin istration uhould uot be grtpted. Given under my Hand, thin 31st day of January A. D. 1910.,. ' WW^ W, L. MicDOWBLL, Judge of Probate for Kershaw County. Published on the 1 7th nnd 14th days of February, 1019, iu the Camden Chron icle andposted at tin? Court' House door foe the timo prescribed by law. SUMMONS FOR RELIEF '?V si-:--' y ? i ? , st a of South Carolina, County of Kershaw. In the Court of Common Pleaa Hock & Gregg Hardware Company, ... H Plaintiff. i agaiust W, H. Pearce and W. M. Voting, CQ-| partners in trade under the name of Pearce-Young, B. M. Pearce and 8. M. Young, ? Defendants. Summons For Relief Complaint Not Berved To the Defendants: . You are hereby summoned and required to answer * the complaint In this action which will be on Jab. 17, 1910 filed^in^the Pleas', for the said County, and to fteire a copy of your answer to the said com plaint on the 8ubscribcrs at the office of W. M Shannon, in the City of Cam den, 8. C., within twenty days after the service hereof, exclusive of the day of such service ; and if you fall to answer j the Complaint within the tiriR aforesaid, the plaintiff in this action .; will apply to the Court for the relief demanded fu the Complaint. Dated January 10, 1019. Camden, 8. C. W. SI. SHANNON, ? LAUKRNS T. MI LI/8, Plaintiff's J^ttprneys. To the Defendant, W. M. Young: * Please take notice that the Complaint in the above action was filed In the of-' ice of the Clerk of Court for Kershaw County, at Camden, 8. C., on January 17th, 1010. W.M.SHANNON, LAUHBNS T. MILLS, Plaintiff's Attorney. "summons for relief State of South tWollus, County of Kershaw. In the Court of Common I'tru* Sitoiuoon Hardware Company. V H.Uti ?? ' " ? [''yCj. ! W, II. Pearce and W. >1. Youuf, , partner* iu trade uuder the name lVarce-Young, 11. M. Peare? and M. Young, Dcfrndiaj Summon n For Kelivf. (Complaint Not Served. To the Defendant!*: You are hereby summoned and ed to answer the oomplalnt in t| h.-hou which has been filed ?u j( ary 2Hrd, 1010, in the of Clerk of Court of Oowtoou Pleas the Hitid County, and to serve a copy] your answer to the said complaint the subscriber* at the o?ce of W, Shannon, in the City of Camden, H. within twenty day* after the fervfl hereof, exclusive of the day j nervice ; and if you fail to au*wcr complaint withlu the time aforesaid, _ plaintiff in this action, will apply 1 Court for the relief demanded 1 the obmplaittt. . "" Dated Jan. 28rd, 1910, Camden, ft, W. M. SHANNON. LAURUNS, T MILL# ; iHaintirs Attorn* yfl To the Defendant, W. M. Youag: 1 Please take notice that the Cotnpkfl iu the above action was filed in tbej lice of the Clerk of Court for Kenkfl County, at -Camden, 8. &, on Jann 28 rd, 1019. W. M. SHANNON, LAURRN8 T, MtLLS.W Plaintiff's Attorney* SUMMONS- FOlf relief! State of South Carolina, County of Kershaw. j J In tho Court of Common Plea* John J. Workman, r * mm ... ' B|iiW . ? Hampton Row. , ; . v r>?feid| Summons For Relief. ~ ' ? <OomplahrtN</t Served. To the Defeudant; . Yon are hereby summoned and | quired to. ftnaweT the complaint in action which hgs been filed in the fice of the Clerk 6f Cdurt of Conitij| Pleat) for Kershaw County, on Jatt 23rd, 1919, and to serve a copy of j ?Answer to the said Complaint on . subscriber at, his office in the City] Canideh, S. C., within twenty days the service, hereof, exclusive of thn ^ of such service; and if you fall answer the said Complaint within time aforesaid, the plaintiff in action will apply to the Court for relief demanded in the Complaint. Dated, January J23rd, 1910. Camden, 8. 0. LAURENS T. MILIAR S Plaintiff's Attorney.? and with us, too* Our institution is not an ordinary one but ft is a ' . . personal asset in your life if you intend to save what you earn. * *? . , Riches is not found ? it is made. Made by putting away a few dollars or cents each week. Made by putting it into a bank that il reliable and j interested in the patron. K v? ? ? ? 1 T- 9 ' > cJNfi* **:" r . ^ "t"3 Let your dollars become actiye members of our insti tution. ? ? xttn ? Mm ? Economic E&tingl is the addition of economic food quality speculation. I , When you come to ue we please you by sellinr I you what you want for what you should pay for it I end then you ere poeitive that you are getting whet I is called ? I " economic EATING Our groceries are the best in the. iiwktt) and I our coffees and teas are at superior blends. I