University of South Carolina Libraries
New Revenue^ Laws Touch Near all Lines (From The Columbia Stat*-) Matters of taxation occupied much of the time of the general assembly of South Carolina whieh cloned last Sunday morning and various revenue measures were panned, some of these measures being entirely new and others change* in or additions to revenue lawn already in effect. The new measures were amended in several particulars as they received their >evereal readings and it whs difficult for citizens not directly connected m one way or another with the legislature to keep track .of them. In the mMin, six .pew revenue measures which affect Citizens of South Carolina - were passed and are now the law of the land, practically all of them having become effective on their signature by the governor. Also there were revenue laws passed affecting insurance agents. The revenue measures affecting citizens generally "were: Tax on radio receiving sets; on malt extracts; tightening up on documentary stamp law; tax on vending machines; on chain stores; on ineo mes. fh The tax on radio receiving Rets, which of course does not apply to dealers in such sets, provides that persons owning sets costing les? than $50 shall pay a tax of 50 cents annually; -**ts costing from $50 to $200, a tax of $1; sets costing over $500, a tax of $2.50. This year, the radio tax is to be pair] within HO days after the passage of th.e net, March 21. Any one purchasing a ?et after March 31 1ft to pay the tax the state tax commission within 00 days After this year, the radio tax is to l>e paid in .January and February. The tax does not apply to sets owned by disabled persons or perx6hs in prison. The money from this tax goes, not into the general fund, but to the state tuberculosis camp at State Park. The tax on malt extracts, used for 'purposes other than baking, is ten cents per pound, the tax to l>e paid by the person first receiving it. be ne wholesaler or retailer. I he tax h indicated bv the placing of a damn on each individual package The tax ; < . m mediate! v effective. I I." pre - en * amp "ix law was m d..,i l'nder t. ,. former -'nm i ' a v iiiw ' he 'erk- d#%?<>urt was re- I ii ; , :i :,uri name and ad- j '.J f.'LU . -I! dre** ot ? person recording a <Aocurnent that wait without xtnmp*. The law *& amerced prohibit# the clerk from recording the document unless the stamps are affixed. The true, full and complete consideration i? required to be shown in all deeds, or U statement, showing the full consideration, is required to l>e filed with the clerk. Persons failing to set forth the full consideration this applying to grantor and grantee are Hable to a fine of $100 However, should a deed be recorded without the stamps, the validity of the title is in no way affected. The former tax on candies was applicable to boxed candies costing HO cents and above. The law, as amended this year, applies to boxed candies celling at 60 cents arid above, the tax bieng 'one cent for each ten cents above 60 cents. This law was also amended so as to require stainps or) cigars in boxe# of 20 or more and on chewing tobacco in packages of two pounds or more, these to be cancelled with a rubber stamp carrying the firm name of the concern, doing the ranee lling. a part of the stamp to be placed on the revenue stamp and a par' m the package, Heretofore the tamprt were left intact. This measure also authorizes the refund of taxes paid on miik drinks sold to school and dispensed ..r, -ehool premises to pupils, and further provides that wholesalers arc ' stamp their soft drink syrup^within 72 hours after receiving it. Heretofore they have not stamped the syrup they sell. Vending machines ar6 to contribute to the support of the -tat'- government this year. The measure passed ihi* year provides that sO<?h machines -hall be taxed as follows: Weighing machines. $2. f'hewing gum machines, $7.60. Automatic music machines, $16. Stamp selling machines, operated for profit, $2.60. All other vending machines $7.60. I This revenue measure is already I effective. The so-called chain -tore bill, though it affects all -tores as well as the chain stores, preludes that the fi'-t store -haU pay a tax (if $6. The -econd. $10; the third $16?and so on. the tax increasing $6 for each -tore ip t'? the ?0th. which -ha!' pay a 'H\ f $16ii. and all other -tores .ih.ee "r.e ::n? h, $160 each. I ' ' av .- not appi.-able to -tores j ,;r.. .rp. rated tow.- The tax this year .- '.<> , ><? .j f..re Jum* :i.' ; fi.tn fs. subsequent yt jiA, ' he \ ' ! < pa ! -of -0 \ : ' ' en* m tax .v. -,v:u /' .... . ...... j i i ' ' i UI T - V.e tav . wa.1 Mler.;. .; -. r . . ' . . ... tri. -g.-.t ? ??i?a:.'.. -. .vnti rui rks ccmparte*. . -t .?!)?; ga- com: a?. -. c- -r,pai..es. leieiu. -ne and telegraph m[ pan.es. and -rher form f public so a- to levy the tax upon, the operating .nci-mo of such c.nt.ooputed :ri accordance with 'he pre?oH inter-;ate commerce cum>M.-s;.,n standard classification i.f accounts. whether or not -uch company - -cquiri'd to keep records according to the -tandard classification of account* of the interstate commerce commission. The amendment follows the act of !92t> and allows a deduction fo- incollectible revenue and taxes pa\tl in his state. The amendment applies to all income earned or accrued on and after .January 1, 1929. "The income tax act of lt?f3fi was further amended. effective January 1. .n the following particular*: "The rates after deducting exemption f..- individuals under the amended act arc as follows: On the excess over the amount legally exempted up to $2,000. one per cent. "On the excess alwvo $2,000 and up to $4,000, two per cent. "On the excess above $4,000 and up t>> $0,000, three per cent. "On '.he excess above $0,00(4 and up $$.000, four per cent. '<4n the ,.\-ce-< above $8,000, five j - cent. "The act \v:?s t - amended -o ap-ovide that, w .never a taxpayer ; 'her than a re-i.|.->-i ..f the state has ae.ome liable lc .ticonto tax to tlv -tate where he re-ides upon his net n.'ome for the taxable yenr. derive I from sources within this state and -ubiect to taxation under this article he South Carolina tax commission i -hall credit the amount of income j lax payabte by htm under this article i with such proportion of the tax so ! payable by him to the state where ' he resides as his income subject to taxation under this article bears to his entire income upon which the tax so payable to such other state w?f imposed: provided, that such credit shall he allowed only if the laws oi said state grant a substantially simI ilar credit to resident* of this stats subjects to income tax upon the pertji I i EYES EXAMINED and Glasses Fitted , THE HOFFER COMPANY j J< i-1 t*r^ und Optometrists | NO-MO-KORN FOR CORNS AM) CALLOUSES # Made in Camden And For Sale By DeKalh Pharmacy?Phone 95 ' ' = 1 I pCQIUKltHUKICOUCGtimit ?s?sa j| Constipation | L^. Troubles j "I HAvi? used Black- jlj Draught an a family medicine for a good j i many years," aaya I Mra. Sallie I-aughrun, of Huntdalc, N. C. "1 j| have found it an ex- : rellent remedy for J constipation and the j t-ouhlcH that follow t it. I have suffered ?> frequently from gna f| p.ninr, and when I am 2 < bother-M r'. it w v I i>egin nt (5 J* on f t . * ike t'Lick ! draught. ft ji lit '..ef ' ' * <n:it k'lV 2 3 "! v rat; :!it to the S chii i * ! "V are con- J{ if !V.; :v>t long g ii \" .. > 1 of other* have re- 9 po- I ! i:? from the a line i t' ; ..i* ir.-.y vegetable g mo.li > : - -I on the gen- ** ^ uine 1 :r t V* g I J 1 p>?aught | 8 t g CONSTIPATION, INDIGESTION. \ S WourN I Bn-IOOtNIg# O who need a to?r>tg rthould take t B C*RT>trt. l!*ed over (0 year*. f | BltWnOBOOOBBOBPBQOP?OOB / . South Carolinian j Invented Typewriter! _ I ; Union, April 12.~The million* of u?er? of typewriting machine* Mattered throughout the world today perhap* have fittl* idea that Monday, April 14, marks the ninety-ninth anniversary of the birth of the inventor of the world'* first practical typewriting machine. John Pratt, to whom the distinction and honor is accredited by many, was born in thia South Carolina town April 14, 1831, and if plana now in contemplation are developed, aa is probable, the centennial anniversary i of the birth of this man who con- j tributed so much to simplify and expediting correspondence both a? to legibility and promptness, will be observed. I he birth place of John Pr*t& was a frame dwelling, opposite where now stands the massive .stone county jail which was erected in 1823 or eight years before Pratt was born. When a child Pratt's parent* moved to what was then the outskirts of this now thriving textile manufacturing center and spent his boyhood days in a two-story residence which is still standing, though it has been j considerably remodelled during the I last decade or so It is located in a beautiful little grove on West Main ; street. W hlle a youth Pratt's parents I moved to Alabama, and resided at ( entre fpr many years.. j It was about February lHfll that | Pratt got the ,dea of building a ma- | chine that would write, making let- J ter.s as if from typp. He worked on this invention in the seclusion of his | home for about three years until he | succeeded in perfecting a machine j that would write' ?s he desired, j though compared with the modern ) t> pewriting machine it was in some i respects cumbersome and far from ' doing the good work of the modern . typewriting machine. At this time, in 1H*>4, the War | Between the States was raging, ..and | I att being a Southern man could ! not secure a patent in the United I Stales as he dared not go to Wash- i ington. for though it is said he de died the ( nu>r. to be preserved, he .-t.li was .oyal to the South after the war began. ' nder these circumstances Pra't t'r-.en went ?o Kngland where in Feb;a-y. 1m>.|. r.e wa? granted a pater* -n ms t\ pewriting machine. lbv| rc-ftci a paper before the Royal So-j 'r> rver:tion caused con- . ' : < put.;.,- r.terest .n the ?ran f ; 'av-ro. machine. This j . 4. .. . , i . .-;u ! :.a- ... * John Pra't fi m ' a'- ' * n being he : ?t ( states to securi a for > in-writing machine. j a- Centre. Ainnamn. '?> years. .?* ! the Stat.- His'."l Society ' that con.m neft a a s done atich to proclaim did perpetuate th.s inventor's tri imph, though that -tate wishes to! laim h:m as its son. } John Pratt died July 21, 1005 at ! ( hattanooga. Tennessee, where he I wn> with relatives. He krft a sign- ' ed statement to be used in the pre- ' pai ation of h:.v obituary and one of | the first items he wished to be noted [ was that he was bom in Union, $. C. Pratt'* remains were taken for in- ' torment to Centre. Alabama, his long' time home, but though he lived there j there are still those here who remember having seen him when he came back to Union and this city still claims the honor of being the birth place of the world's first practical typewriting machine. Senator Kllison D. Smith is ill in a Florence hospital. While, his condition is not regarded as serious, it may be some time before he is able to return to W'ashongton? sonal income of its residents derived from sources in this state and exempt from taxation the personal incomes of residents of this state. No credit " shall he allowed against the amount of the tax on any income taxable under thi- article which is exempt from taxation unde* the laws of such oth-j or state. t "The 'a'o n corporations was increased *' m four to fout and onenaif pv and provided that the amount t .\ -hall not be less than would be lined hy applying a rate >f per > to a base consisting of the ent i-o e? income j)lus salaries and other mpens'axion paid to all ' elected and appointed officers, and t?> j any stock - ider owning in excess of. > jvr ee?>>Mtn of the .ssued capital; stock of <? corporation, and after deducting front the base $6,000 and j any defic * reported for the year. "The pe-sonal exempting: in the ; case of a single individual was dei creased from $1,500 to $1,200 and a ; married individual from $2,500 to ' $2,200, The credit for dependents re mains the same, $400. i i- The personal enrewrption in the ease of a fiduciary it $1,200." 4-II Club Meetings Here April 3rd A 4-lt Club will be organised in the Camden High School Wednesday, April 23rd, at 9:45 a. m. Tha boy* of the school will have opportunity \o join. Also all boys who are not in school but who would like to have the benefits of 4-H Club work are cordially invited to attend thi* meet* ing and join. There ate a number of boys around Camden who are out of school and who''would find it pleasant and profitable to join the club. The people of this section of the county who see thia notice are respectfully requested to bring it to the attention of out-of-school boys whom they feel would be interested. Prof. Richards is cooperating with (bounty Agent Green in thia work. : About 300 independent business I men of Columbia have formed an as* I sociatiorj to fight The chains. . ^ 6 flg Table,, Relieves u Headache or Neuralgia in 30 minutes, checks a Cold the first day, and checks Malaria in three days 666 also in Liquid. NOTICE OF ELECTION City Council of the City of Camden will receive application for the following positions. Those elected to serve at will of the Council. T "Street Commissioner. 1 Chief of Police and 4 policemen. 1 Fire Truck Driver>1 Clock Keeper. Applications must be filed with the ; City Clerk not later than April 21st, I 1930. R. M. KENNEDY, JR., Mayor. EXECUTION SALE State of South Carolina County of Kershaw Oscar Sodergren vs.. One Ford Touring Car, License No. A?56136, S. C., 1929. By virtue of an execution to me directed in the above stated case, I will sell to the highest bidder, at public auction, within the legal hours of sale, at Camden, Court House, on Monday, the 5th day of May, 1930, the following described property to wit: One Ford Touring car. South Carolina license plate No. A?561.'16, levied on and^o be sold as the property of Oscar Sodergren, to satisfy the aforesaid execution and costs. Terms: Cash. B.^ M. SMITH. ? Magistrate of Kershaw County. Camden, S. C., April 2, 1930. 'Pauper'J)ies With $28,000 In BankH I ?Sew York, Mar. 16.?Bo "poor" was Jacob Frankel that for 16 years Abraham Sirotas had allowed him to occupy rent free a room in his tenement home. Prankei, t>5, died. Police found hie bank books showed savin#* of $2K,006. Hi rotas says he will sue for compensations. Canadian expenditures on naval and military defense are the lowest of any country in the world.'" A crocodtf* t*k*n from it* ?9ti9 head at ^onco f|rtr w?Ur. # MAHTER'8 SALE State of South Carolina County of Kershaw (In the Court of Common Plena) The Federal Land Hank of Columbia, Plaintiff , against S. F. Brasington, B. C. 'Brasington, Loan & Savings Bank of Camden, and the Wateree National Farm Loan Association, Defendants fy Under and by virtue of an Order of Court made in the above entitled case, and dated the 10th day of ^April, 1030, the Master for Kersmlw County will offer for sale at public auction, before the Kershaw Countv Court House Door, Camden, South Carolina, during the legal hours of sale on the first Monday in May, 1930, being the 5th day, the following described real estate: "All that piece, parcel or lot of land, situate, lyin* and being in the State of South Carolina, 'County of Kershaw, and DeKalb Township and on the waters'of Swift Creek known as the "Dunlap Place," containing 316 acres, more or less, as shown on plat of R. W. Mitcham, Surveyor, bearing date March 12, 1919. The said tract of land is bounded on the North by Swift Creek; on the East by lands of Mitchael Ingram; on the South by lands of Nancy Nelson, and on the West by lands of Nancy Coleman. The tract of land is the same conveyed to S. F. Brasingbon by deed of A. D. Dunlap bearing date May 27th, 1911, recorded in the office of the Clerk of Court for Kershaw County in Deed "Book , page 244. That the Master do require the successful bidder to deposit at once with him the sum of three hundred ($300) Dollars, either in cash or by certified check, the same to be applied on the j bid should there be a compliance with [ the same; but should there be a fail! ure to do so, then it shall be forfeited to the plaintiff and the premises j resold on the same or the pext coni venient salesday thereafter upon the | same terms and at such . bidder's risk. W. L. DePASS, JR., Master for Kershaw County' Dated April 17, 1930 Dangwcow Buin,, V. Our stomach and digestive *y?ttj are lined with membrane whiefej^B1 delicate* sensitive and easily It is dangerous business, then, to medicines containing harsh drm^B halts or minerals, when we are oS^Bl stipated. In addition to the posM^I ity of injuring the linings of our <kB restive system, these medicines only temporary relief and may prov^B | habit forming. The salt way to lieve constipation la with HerbisB the cathartic that is made from herb^B and acts in the way nature intends^B You can get Herbine at DeKalb Pha&^| mscy, Camden, 8. C. *^B MASTBIfS SALE~~ a - r State of South Carolina B County of Kershaw > (In the Court of Common Pleas) H1 Loring Davis, as Administrator dI' the Estate of W. E. Davis, deceJ^B ed, Plaintiff against , I M. C, Johnson and U. N. Myers wl I). Cameron and W. M. Mercer', col partners in trade as Aavertisin/B Supply Co., Defendants. [ " ~ ' a r Under and by virtue of an Orcfol of Court made in the above entitletB case, and dated the llt^i dag of B March, 1930, the Master for Kershaw County will offer for sale at publftB auction, before the Kershaw Comity Court House Door, Camden, Sooth | Carolina, during the legal hows 0f B sale on the first Monday in lUy B 1930, being the 5th day, .the folWw*. B ing described real estate: , "All that certain piece, parcel or B lot of land, situate, oeing and lying B in the town of Bethune, Kershaw 1 County, State aforesaid, and contain-B ing three and one-third acres, mow I or less, with the buildings thereon. I bounded as follows: North by right! of way of Seaboard Air Line Rail-1 way company, two hundred twenty-l one feet; P^ast by landa of A. B. Mc-I Laurin, six hundred Afty-seven I*B running from Jefferson Davis High-m way to right of way of Seaboard Railway Company; South by Jeffer-I son Davis H ighway two hundred I twenty-one feet; West by lands olH W. E. Davis six hundred flfty-sevenH feet, running from Jefferson Davis I Highway to Seaboard Railway Cow-B pany's right of way. j It is further ordered that befor?B the Master shall accept the bid of I ' any one at said sale, except .holder! of liens upon the said premises bcl shall require a deposit of $50.00 ill iash or a certified check for a lfttl amount upon some responsible basil from such bidder as a guarantee of'l ? good faith, all such deposits made by any unsuccessful bidder to be return- I ed at the conclusion of said sale. ! W. L. DePASS, JR., j Master for Kershaw County ] Dated April 17, 1930 1 This Car J b^tvi n?rW * \ ^ ^ "~r==::~==:^^W *9X8? t r i C&HA \ S<* ** V)u- 1 \ *??& \ 1 comP?re ?5? I I pr.ce 1 f 1928 Model Chevrolet Fordor Motor has been thoroughly reconditioned. ?iot a scratch on the body. Sold with "an 0 K that counts." Special f Sale Price. See it today. $350 This tug is your assurance of Qual ity and Dependability There's no greater assurance of used car value than the Chevrolet red "OK that counts" tag, found only on the used car stocks of Chevrolet dealers. This tag guarantees that the car* bearing it has been carefully checked and thoroughly reconditioned by expert me? - chanics. If yott want reliable transport** tion?insist upon a used car "withan OK > that counts*" a OF THE SPECTACULAR VALUES The great reception accorded tbe new Chef* rolet since ifs introduction, January 1st, has brought unusually large numbers of flue used ? cars to our showrooms. To make room lor further trade-ins we must clear our stocks at once* Therefore we are offering these spectacular values for 3 days only ?typical selections from our used car stocks. Buy now and profit by these extraordinary savings. LOOK AT THESE BARGAINSl 1925 Dodge Sedan In excellent shape?tires like new, small payment down. Balance easy terms. This car is fully equipptfl with spare tire and bumpers. $250 1928 Chevrolet Coupe A reai bargain for 3 days only. Perfect condition. A demonstration will convince you of its tine performance. Only $250 1927 Chevrolet Coach Perfect condition' and guaranteed to be one of the finest Chevrolet^ on the market. For quick sale only $150 1927 Chevrolet Coupe Just as clean as a pin inside and out. with good motor, brand new tires, bumpers and large steering wheel. For quick sale only T JvJA ^ 1928 Chevrolet Coupe Fully ' . nnditioned, with \\ re wheels, bumpers, spare tir-s; numerous extras. See this before y??u buy. Special Price $2r?0 Buy "OK" Used Cars From Your Chevrolet Dealer ? * Welsh Motor Company 631 West Rutledge Street s.,C.