Historical Newspapers of South Carolina

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1 * ' * 7 >! ' • •! •••'• ■ ■ -“r .. •..-.-••■v.c ■ * f. • " v :. .vy r ir'^.rA.; . '*■ : f '' HAS TO BE PAID Form 1,040 MimI.Bo Fffled Out and Filed by Merck It INSTRUCTIONS ARE ELABORATE Uaitad SUtM Traamry . Dapartmcnt purnithet Information. Tb« long heralded blank form to be used by indlvidonla require^ by the oerr Income tax law to make an an nual return of I heir net annual Income tuia been leaned at the treasury depart ment. It la known aa form I.OW and must be ua»*»I in accordance with “In atrnctlona.” The latter foHjpvs: 1. Thl» return ihiill be msde by every «Hlzen of the United Htntee, whether re siding at home or abroad, and by every perron reildlns. In the United^ States, though not a citizen thereof, having a net Income of *3.000 or over for the taxable * year and a!*o by every nonresident alien deriving Income from property owned and - bustnezz, trade or proferelon carried on In the United State* by him t VVhen an Individual, by reason of mi nority. sickness or other dlzablllty or ab sence from the United Btatea. is unable to make his own return It may be mpe r'for him by his duly authorized repre sentative. . „ . S. The normal tax of 1 per cent shall be assessed on the total net Income, less the ' specific exemption of *3.000 or *t.000. as the t case may be. (For the year 1913 the spe- cldc exemption allowable l» *3,500 or,*•! 333.31. as th6 cate may be.) If. however, the normal tax has been deducted and withheld on any part of th* Income at the source or If any pert of the Income Is received as dividends upon the stock or from the net earnjnk's of any corporation, etc. which It taxable upon its net Income such Income shall ba deducted from the Individual’s total net Income for the pur pose of calculating the amount of Income on which the individual la liable for the normal tax of I per cent by virtue of this return 4. The additional or super tax shall be calculated as stated 9 This ratum shall be filed with the collector of Internal revenue for the dis trict In which the Individual resides If hs has no other place of buslneaa. otherwise In the district where he has personal place of buslnesai-or In case the person .resides In a foreign country, then with the col lector for the district In which his per sonal business Is carried on In the United Stales i. This return must be Hied on or before the 1st day of March succeeding the close of the calendar year for which return Is made. ,»., 7. The penalky for failure to file the re turn wlthtfi' rtte tlme v speclfled by law la *20 to *1,000. In case of refusal or neglect to rendw the return within the required ■time (except In cases of sickness or ab sence) SOper cent shall be added to amount pf tax assessed. In case of false or fraud ulent return 100 per cent shall be added to such tax, and any person required by law to make, vender, sign or verify any return who makes any false or fraudu lent return or statement with. Intsnt to defeat or evade the amwgment required by ttda section to be made ahull be guilty of a misdemeanor and shall be fined not exceeding *2.000 or be Imprisoned not ex ceeding one yesr or both, at the discre tion of ths court, with the costs of pgps- ecutlon An Extension of Time. I. When the return Is not filed within the required time by reason of sickness or ebsence of the Individual an extension of time not exceeding thirty ‘days from Match I within which to file such return may be gianted by the collector, provided an application therefor Is made oy Hie individual within the period for which such extension is desired 9 This return, properly (Hied out. must be made under oath or affirmation Affi davits 12 may be made before any offlcei authoHzed by law to administer oaths If before a nistlce of the peace or mag titrate not using a seal a certillcate of the clerk of the court as to the notftorlty of such officer to administer oaths should be attached to the return. 10 Expenses for medical attendance.store accounts, family supplies, wages of do mestic servants, cost of board, room or house rent for family or personal use are hot expenses that can be deducted from gross Income. In case an Individual owns hts own residence he cannot deduct the estimated value of his rent. Neither shall he be required to Include such estimated rental of his home aa Income II. The farmer In computing the net In come from hla farm for his annual return shall Include all moneys received for prod uce and animals sold and for the wool and hides of aitlmals slaughtered, provided uclt wttol and hides are sold, and he shall deduct therefrom the sums actually paid as ptrcchftse mopey for the animals sold or slntifflnered. durthg tlie year When • animats wtrr^raised by the pwrier and are sold or slaughtered he shall not deduct their value as eltpenaew or loss. He may deduct the amount of money actually paid as. expense for producing any farm prod- ticts. live stock, etc flKdeducUng cx- peirses for repairs on farm property the amount deducted must not exceed the amount actually expended for x such re pairs during the year for whlch thgl^t'urn Is madO. The cost of replacing tools or* machinery Is a deductable expense to the exiepf that' the cost of the new articles 'doe* not exceed the value of the old. 12 In calculating losses only such losses as shal| have been actually sustained and the amount of which dias been definitely ascertained during the year covered by the return can be deducted. IS Persons receiving fees or emoluments for professional or other services, as In the case of physicians or lawyers, should Include all actual receipts for services rendered In the year for which return Is made, together with all unpaid account!, chnrgea for services or contingent Income due for that year If good and collectable. Deduction of Bad Debts. 14. Debts which were contracted during the year for which return la made, but found In said year to be worthleaa, may be deducted fram gross Income for said year, but such debts cannot be regarded as worthless until after legal proceedings to recover ths'same have proved fruitless or It dearly appears that the debtor la Insolvent If debts contracted prior to the year for which return Is made were included as Income In return for yoax In which said debts wars contracted, and such debts shall subsequently .prove to be worthless, they may be deducted under the heed of Ions In the return for the yeer tat which such debts were charged off as worthless. 15. AfBOunts due or accrued to the indi vidual members of a partnership from the set earnings of the partnership, whether distributed bcJIMtt. ghul* t£e annual return of the . individual ■ U The United States pensions shall be Included ss Iwcome- 4 advance In vetue of real wiulred to be reported as vshta to taken up oa the books of the erease of assets. ‘ . U -Costa of suits and ether legal pro ceedings arising from ordinary businsM may be treated aa Sn expense of such business and may be deducted from gross Income for tbs yser In which such costs wars paid.-' 11. An unmarried Individual or a mar ried Individual not Hvlng-wlth wlfa or husband anall be allowed aa exemption of (X.000 When husband and Wife live to gether they shall be allowed jointly a to tal, exemption of only *4.000 on their ag gregate Income. They may make a Joint return, both subscribing thereto, or. If they have separata Incomes, they may make separate returns, but In no case shall they Jointly claim mors than *4.000 exemption of their aggregate Income. 30. In computing net Incomes there shall be excluded the compensation of alt offi cers and employees of a state or sny po litical subdivision" thereof, except when such compensation Is paid by the United States government. Tbp blnnk spaces to be Ailed In form 1040 cover three imges. The spaces on file Hrst page of form 1040 are to be Oiled only after entries hnve been made on the other two pages, but this Is because the Hrst iwge’ Is a sum mary of totals ou the other pages and based ujion the calculation* that must be made in filling out the other pages The second page of form 1040 Is nr ranged so as to aid the individual in making return of his "gross Income.” Description of Income. The Individual’s' Income Is to be de scribed as follows: I Total amount derived from salaries, wages or compensation for personal serv ice of whatever kind and In whatevei form p^ld —» > t Total amount derived from profes sions, vocations, bushierses. trade, com- merce or sales or dealings In property whether real or personal, growing out of the ownership or use of or Interest in real or personal property, including bonds, stocks, etc. ■ 3 Total amount derived from rents and from Interest on notes, mortgages and se curities (other than reported on lines b and 6 * • • I . 4. Total amount of gains and profits de rived from partnership business, whether the same bs divided and distributed or not 6. Total amount of fixed and determin able annual gains, profits and Income de rived from Interest upon bonds and mort gages or deeds of trust or other similar obligations of corporations. Joint stock companies or associations and insurance companies, whether payable annually oi at shorter or longer periods. «. Total amount of Income derived from coupons, checks or bills of exchange for or In payment of Interest upon bonds Is sued In foreign countries and upon for eign mortgages or like obligations (not payable In the United States), and also from coupons, checks or bills of exchange for or In payment of any dividends upon the stock or Interest upon the obligations of foreign corporations, associations and insurance companies engaged In business In foreign countries. 7. Total amount of Income received from fiduciaries. v — 8. Total amount of Income derived from any source whatever not specified or en tered elsewhere on this page. All of the above Income that may have i>een deducted nud'withheld at the source la to be ttetutfecd In one col unm, and alt of the above on which the tax baa not been withheld al the source la to be shown In a sepatMte pnrui/tl~~cT7bitnn The aggregate of those columns must be added to the total amount of incotmf derived from dividends on the stork or fforo net earnings of corporations. Joint stock companies, anaocintlons or insurance cbinpanlea subject to the tax. and the result will be designated as the "total gross Income ” The third page of the blank form Is arranged so as to Indicate the "gen oral deductions" to be allowed to the Individual funeral Deduction*. 1 Amount of necessary expenses actual ly paid In carrying on business, but not including business expenses or partner ships and hut Including personal, living or fkmily expenses. < 2. All Interest paid within the year on personal Indebtedness of the taxpayer 3. All national, state, county. sc|)6ol and municipal taxes paid within the yekr, not Including those nssessed against local ben ellts. 4 losses actually sustained during the year Incurred in trade or arising from tires, storms, or-Shipwrecks and not com pensated for by Insurance or otherwise. 6. Debts due which have been actually ascertained to be worthless and. which have been charged off within the year 6 Amount representing a reasonable al lowance for exhaustion, wear and tepje^qf property arising out of Its use or employ ment In business, not to exceed In the case of rkines 5 per cent of gross value at the mine of the output for the year for which the computation Is made, but no deduc tlon Is to be made for any^amount of ex pt-nse of restoring property or making good its exhaustion fur w'htch allowance! is or has been made After having ascertained bis "gross Income” and the amount of the^’gen eral deductions," ns ilms outlinea, the Individual would make these entrleson tiic fiuui page of form KUO. subtract the "general deductions’'’ from the “gross income.” thereby ascertaining the "net Income.” From this “net In come” must he eliminated these de ductions'' and exemptions allowed In computing th* Income subject to the normal tar of I per cent: 1. Dividends and net earnings received Vr accrued of corporations, etc., subject to like tax. I t Amount of Income on which the nor mal tax has been deducted and withheld at the source. 3. Specific exemption of. *3.000 or *4.000, as the case may be When these deductions have been made:from the "net Income" the result Is described ns the "taxable income on which the normal tax of 1 per cent Is to be cnlcotnted." When the net tn come exceed* $20,000 the additional tax must he. calculated according to form 1040. The addition of the total “additional” or “super” tax to the to tal “nonwar tax of 1 per cent will give -the total tax tiablllty, I " In the Probate Court. By 1. K. F nolllng, Faq., Jndre of Pi abate tn Borovoi? County. M QmCpws el lie. sou Brf.1 CITATION 1X« right Idol of ran rams* f , found—and the needed number neve* * TA !^k^^ bauswsi^ 1 **’ [ has been—the dairyman baa no other'* ’ :m * - • recourse than to raise them. How ia he to make sure that the heifer calf hefeedaand cares for two year* or more in order to get a good cow wiU really be tjiat kind of a cow? Perhaps he can’t make absolutely sure of'it; but he can come very' near doing so. If he knows the cows he has—that ia, if he has kept accurate record of their work and knows some thing of their breeding, he can tell which cows are most likely to produce calves that will-grow up into good milk ers. If he selects the calves pf such cows and feeds and cares for them pro perly, he is almost certain to raise, cows of the right kind—if they have been sir ed by the right kind of j8 bull. Right here is where fnany dairymen fail in their efforts to raise cows of the right kind. They seem to think that the function of the bull is simply to sire the calf, and that almost any old bull will do for that. Such an idea is all wrong. In a maj'brity of cases the bull has more to do'with determing the milk-producing ability ! of the heifer than has the cow. If it is worth while to save dalyes from the best cows avail able, it is doubly-soto have these calves sired by the best bull available. It is the bull that must pass on down the line the milking qualities fixed in his ‘SHT Whereas, January Singleton hath made salt + to me to grant unto him Letter* of Adm'nla- * trat Ion of the estate of and effect* of Mary E. Singleton, deceased. .. These are, therefore, to dte and admonish all and singular, thfc kindred and creditor* of : J the said Mary; Singleton, deceased, that' • they be and appear before roe In the Court of i J Probate to be hqld^at Barnwell on Tuesday + the 18th day of January, next after publi- catlot thereof .at U. p’elOck * n t,ie forenoop to show cause If any they bare why the said administration should not be granted..- j ^ Given under my hand this a#th day of, December, Anno Domini 1913. * 'Vr ' ; J. K. 8NELLINO, r- • Probate Judge. Published in 'The Baknwell Pkopi.k, Jan. Istv-IDIS b H OME 1913 BA NK i ^ ^ , Loaned to ~V Barnwell and Barnwell County People Two Huhdred and Twenty One Thousand, SeveUi * A Hundred and Sixty Five Dollars and t ' Sixty One Cents • ( g a a x » *7 0 3 . el) | —In 1914-^- 1 The Home Bank is prepared to make loans and extend the same accommodations to its customers and depositors in its respective territory. T- The Treasurers offii the collection of taxes fiscal year commencing From the 15th day of 1 the 15th day of March Notice. will be open for ed for the Jah'.Jst, 1913: ctober l4j3 to 1914 In 1910, 1911, 1912 and 1913 The Home Bank Helped and Increased Everyone’s ^ Business in Barnwell. I inclus insuring consist only of cows of the right kind. —The Progressive Farmer. From the 1st to the 3ist dav of, Jan. 1914, inclusive a penalty of one per cent will be added. From the 1st to the 28th of February, 1914, inclusive a penalty of two oer cent will be added to all taxes paid in February. From the 1st to the 15th of March, 1914, in clusive a penalty of seven per cent will be all added to all unpaid taxes f WATCH THE HOME BANK GROW. ^4»a*l*a*J*a*J , a*l*a4*a4:a*t > a*l*a Levy. For State purposes “ Special School state purposes “ Constitutional school “ Ordinary County purposes ack Indebtedness 5 1-4 Mills. “Bac Total i mutation tax 61-2 “ 2 1-2»“ breed by all the years of careful selec tion and purposeful development. This he cannot do unless he is purebred ani mal of good individuality and of good ancestry on both sides. HeTnay not be a show animal, or have fancy points, but if he is not of true breed type, and if he has not back of him blood lines of real merit, he is not fit for any dairyman to use on any herd. ~. " Good cows are not always available, but godd'bulls can be had by any pror gressive dairyman. The bull of quality, in short, ik to the herd of the future what the Bahrhrk teatis tp the hertf ofl ton^riendship, Harmony, Hilda, Kline today—the one means of insuring it c9.^ will 1814 be $1.50 and Vbaat should be paid by all persons liable for Road Duty. Special School Levy. Ashley, Baldbc, Barbary Branch, Cedar Grove, Columbia, Edisto Ellen- Grove, Pleasant Hill, Said Hill, Seig- Pines and Tinkers Advertised Letters. Letters remaining in the Post Office and advertised Jan. 12th, 1914. MAI.K. Henry Cohen, Glen Daily, D. T. Grubbs, B. W. Johnson, Balan Moses, Paul Taylor’ Guss Sanders Michael Tommasses. KKMAI.K -a--, Hattie Butler, Mrs Ammie Boyleston, Miss Eayer Creston, Miss Alice Hutto, 1 Miss Leila Holston, Viola Sanders, Ida Belle Kitchen, Mrs Julia Rambert, Miss Ada Sanders. FROM DKAD I.KTTKR OFFICK. Miss Bertha Dortch , Persons calling for these letters will please say advertised. S. B^Moaeley, P. M. Notice Notice is hereby given that I will be in the Supervisor’s office every Satur day and first Monday for the purpose of attendinf to- any matters properly that may come before me. G. J. Diamond, Supervisor. • January 10, 1914. “Lest You Forget.” This is just to remind you that I am prepared to do all kinds of plumbing in a first-class, workmanlike manner. If you are thinking of installing this mod ern convenience in your home, see me before placing the job elsewhere. r. W. Price, Barnwell, S. C.i Notice to Owner* of Slot Machines. Notice is hereby given to the owners and operators of slot machines tn the county that they must remove said machines from their places of business at once and cease operating them or have the same confiscated by : me in accordance with the recent presentment of the Grand Jury. J. B. Morris, Sheriff. It Takes an Expert. to properly install a job of plumbing. My work is GUARANTEED—“not bet ter than the best but a little better than the rest. ” lean furnish fixtures and install complete at a nominal price. Anything in the plumbing line at rea sonable prices. P. W. Price, Barnwell, S. C. Auditor’s Appointments. The Auditor will be at the following laces on the dates named below for receiving tax returns lingvnle, Seven Creek, 2 mills. ' ' \. Barton, Bioomingdale, Cave, Hickory Hill, Owens Cross Roads, Reedy Branch, Shady Grove, Sycamore, and Upper Richland, 3 mills. Appleton, Big Fork, Double Pond, Healing Springs, Hercules, Lees and Ulmer..4 mills. Barnwell 4 1-2 Mills. ’ Dunbarton and Elko 5 Allendale, Blackville and Fairfax 6 “ ' Williston 61-2 “ United States Currency, Gold and Sil- vdr Coin, County and School claims properly approved will be received for taxes. Checks and drafts will not be accepte&for taxes except at the risk of the tax payer., J. B. Armstrong, Treasurer, Barnwell County. Barnwell, S. C., Sept. 15th. 1913. QUICK Calhoun & Co, Life 9 Accideviti CYCLOiSte^ LIGHTNINF and Live Stock mmncE. - —At Lowest Rates In— Strongest Companies —OFFICES AT- THE BAM OF BARNWELL 6 ii , ie purpose of for the year 1914. (Ntrte.—Next week The People will publish reproduction* of the blank forms used in making returns—Editor.) BE NEIGHBORLY, BUT A BOMB AND ITOTW TOUBfCONEY '4 year ] Snelling, Dunbarto Robbins, Millett Baldock, Appleton, A line, Barton, Allendale, Allendale, Fairfax, Fairfax, Elko, Williston, Williston, Ulmer, Sycamore, January 12 % “ 13 it 14 i<\ 15 I; « 16 (i 17 «< 18 19 20 T- It' I . .. 21 . ft t 22 ft 23 ft 24 tT 26 tt * 27 ti j/v' 28 ■ • 29 —Ai - 30 February 3 FIRE INSURANCE - LIFE INSURANCE HEALTH AND ACCIDENT INSURANCE LIVE STOCK INSURANCE SURETY BONDS All old line Stock CompanW^ per sons! attention given to *11 buslnesstn- crusred to mv care 4jf I can seryeYTou In any of the above Hue*, give me a c«U.., Office in Harrison Block, Main St. WILL REtiT\THE COX COMPLETE FARM TO DESIRABLE PARTY. HAVE HOUSE AND^LQT ON MARLBORO STREET FOR SALE, ON LY TWO THOUSAND „ DOLLARS, HALF CASH. ADViSE^YOU TO CALL ON ME AND LET ME TEIX YOU ABOUT IT HAVE ALSO OfrMARLBORO STREET ONE\ LOT SUITABLE FOR RESIDENCE. ALSO LOT NEXT TO THE DIAMOND PROPERTY. FOR ONLY THREE HUNDRED DOLLARS. WILL BE GLAD TO, SHOW THEM TO YOU. TWO LOTS IN FRONT OF SENATOR BATES, EACH FIFTY BY ONE HUNDRED AND SEVENTY FIVE, ADJOINING, WILL SELL FOR SEVEN HUNDRED AND FIFTY DOL- X LARS, HALF CASH, BALANCE TO SUIT. HAVE SEVERAL HOUSES AND LOTS FOR SALE OR RENTTO GOOD COLORED PEOPLE HARRY REAL ESTATE DEALER: Office in Home Bank a Barnwell, S. C. V > • It 3DC £ II Let me give you a demonstration of the worth, reliability and easy-riding qualities of the REO THE FIFTH Completely equipped, with Electric Starter and Elec tric Lights for ' JA Interested parties are requested to call on or address C. H. MATHIS, Agent for Barnwell County, BLACKVILLE, - . - - . S. G 3C 1UL PREMIER CARRIER OF THE SOUTH —YY Schedules Effective April 20, 1913. ARRIVAL. AND DEPARTURES BARNWELL, S. C. ^ |" A i .'' TZ—< i (N. B. These schedule figures are shown as informatioji only and are not guaranteed.) —— .— — — 2;d8 a. m. No. 23 daily from Columbia to Jacksonville. Pullman sleep- , ing car Cincinnati and Augusta to Jacksonville. 4:20 a. m. No. 24 daily from Jacksonville to Columbia. Pullman sleep ing cars Jacksonville to Cincinnati and Augusta. 8:35 a. m. No. 134”daiiy from Allendale to Columbia. 10:18 a. m. No. 31 daily The Southern’s Southeastern Limited from ~t|—/ Jenny, “ 5 Mercatus, “ 9 Hilda, ' “ 10 , Both real and persotml property shall be; returned this year. All returns sent in by mail must be i properly aumed and- in by the 2wh of February, 1914, before they can be Remember 50 ber cent, penalty will be added afterTeb. 20. R. W. Riley, _ Auditor Barnwell County. R. H. Easterling Parlor Market BARNWELL, : : SC. Fresh meats of all kinds -T Highest cash prices paid for m hogs, cattle, poultry, eggs and country produce. -a-H 'Varii towahi usiulU car service. 12:06 p. m. No. 149 daily from Batesburg to Allendale. 2:12 p. m. No. 148 daily from Allendale to Batesburg: 4:30 p. m. No. 32 daily The Southern’s Southeastern Limited from Jacksonville to New York. Pullman sleeping cars, dining car ^. YaMTfca. ■ ^ • 6:06 p“. m. No. 133 daily from Columbfa to Allendale. v i For detailed information, sleeping car reservations call on nearest ticket agent, or, f " W. H. Caffey, DPA W. E. McGee, AUPA., H. F, Cary, GPA., ; . ^ C5»rIeston, ?. C. Columbia, S. C. Washington, D. C. S. H. Hardwick, PTM., E. H. Chapman, VF*&GM Washington, D.+C.