Historical Newspapers of South Carolina

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p* ys" ImuttD 'Rtiotk KIMSTREE SOWH CAROLINA, THURSDAY, FEBRUARY 28,1918. NO 52 I " INlf'E TAX. | IMPORTANT DECJSI RENDERED , BY THE TRFASUk DEPARTMENT AT iVjPlNGTON. Farmers in South Carolina will be ; particularly interested in a treasury decision. relative to their income taxes. Collector D. C,Heyward states ^ that there had been considerable en- : i quiry from farmer^ who held their | ^ crops over from one year to another, ^ as to how to proceed in making their : I ^returns. Mr. Heywird stated that he ^ realized fully that there would be some difficulty abort the matter, but ' 'i that those who heldtheir cotton into 1 " another year would he compelled to ; keep at least a fairly accurate account of the expe*e of producing i the crop. He referifJ to Treasury de- ' f cision 2153. which dealt exclusively with the returns ,?f farmers, and stated that c- . tarn extracts from B this decision would te of great bene- 1 B fit to farmers tbicdfhout South Carolina in making % income tax re- ( Bturns. ^B, "The term far* as herein used embraces the farn^ i i the ordinarily accepted sense, P* /itions, ranches, 1 rtock farms, dairyf.ms, fruit farms 1 and all lands use$ f?r similar pur,poses; and for thf rposes of this decision all peraS who cultivate, ' "* operate or manaJ farms for gain or profit, either owners or tenants are designated asarn.ers. "All gains, prols and income dejrived from the sip or exchange of farm products, wither produced on *?? ?? a, ruirrHRprl and resold by * "- ? v. . a farmer, shall b?ncluded in the return of income f<fthe year in which the products weri actually marketed ( and sold; and all tfowable deductions including the legfmate expenses inu cident to the promotion of that year j ' or future years, hay be claimed in the return of incite for the tax year f in which the riglito such deductions , - shall arise, altho?h the products to which such expeies and deductions j are incidental riy not have been sold or exchang^Jfor money, or a j money eq ui val ethe year for which the Aretu rendered. "Ro^rfS received .. *rop "shares shoJsl likewise be ruined as of the j yjaar in which the op shares are re- ^ \ maced to money 01* money equiva- [ .^^ snt, and allowable'eductions, like Wise, shall be claiBd in the return income for the ix year in which fl^^wy apply, althofh expenses and 1 B^HpJuctions may b iricknt to pro* jets which rema d unsolcat the ( ' ^ead of the year for which the due- ( ttons are claimed, wnen i?r pn>-| t ducts are held ipr fav*rrl ^irket^ jLi prices, no deduction fM it of! J shrinkage in wei J0I val-|] k 'ue, or losses by shrink- . I age or deteriora. ^Hj^BVge, shall r be allowed "Cost of stoc1 d for resale is an allowable j^uun under the J item of expense, t money expended ^ for stock for bree_ig purposes is re- ( garded as money mcsted, and amo- ^ unts so expended do nt constitute allowable deductions ex ot as hereinafter stated. "wnere scock nas -i pumiosoi for any purpose and ?rwards dies f from disease or injur', or is killed . by order of the *?t'*\?ities of a state ' or the United ?ies and the cost thereof has not beei claimed as an item of expense, the actual purchase price of such stock, fess any deprecia- t tion which may havt been previously daimed, may be deducted as a loss. * Property destroyed by crder of the * authorities of a staf "?r of the United States may, in manner, be ' ? * - - , * t A ciaunea as a loss J 1, reilliuuiac;- | ment is made by a . or tha United. States, in whole o. in part, on account of stock killed or property des- * troyed, the amount received shall be reported as income for the year in which reimbu sement is made. "The cost of farm machinery is not an allowable deduction as an item of expense, -at the cost of ordinary j rtoofs may be included unde&mthis ^ item. W "Under ?e sixth deduction enumerated in paragraph B, providing for a reasonable allowance for the ex. haustion. wear and tear of property j arising out of its or employment * *, there may be claimed a reasonable . allowance for depreciation on farm buildings (other than a dwelling oc??tupied by the wner), fs'-nj machine- j ' ry and other i ^.lose. bu no claim ] for depreciation orf . ockf raised or ; r' purchased for resale wU be allowed.!! ; "Farmers who keep books accord-j ] b: - i .r . ing to some approved method of accounting, which clearly show the net i income, may prepare their returns from such books, although the methof accounting may not be strictly in accordance with the provisions of this decision. j "A person cultivating or operating a farm for recreation or pleasure, on a basis other than the recognized principles of commercial farming, the result of which is a continual loss from year to year, is not regarded as a farmer. In such cases, if the expenses incurred in connection with j the farm are in excess of the receipts therefrom, the entire receipts from ' sale of products may be ignored in rendering a return of income, and the Jj expenses incurred being regarded as personal expenses will not constitute allowable deductions in the return of !" income derived from other sources. In connection with the holding of crops, Collector heyward stated that farmers, provided they keep books in ^ the manner indicated in this decision may inventory crops unsold at the close of a calendar year at cost of ? production and may report for income tax purposes the difference between such inventory valuation and the price received for the crops when ^ sold. It is hoped by the collectors office that though the time for the a making of income taxes has been extended to April 1, that the taxpayers will not wait for the rush which is 2 bound to come when the first of April approaches, but wjll proceed to c make their returns now while the 2 deputy collectors are in the field to to assist them. a c COURT OF GENERAL SESSIONS Disposes of a Number of Interesting Cases Here This Week. The Spring term of the Court of General Sessions convened here Mon- s day morning with Judge T. S. Sease presiding. Solicitor McLeod and * Court Stenographer Wood were pres- b ?nt, as were all other officers of the court except the familiar figure of c Sheriff Graham. a There was a light docket and the J business of the session was dispatched * with unusual promptness and in a * business manner, such as is the un- t t aring custom of Judge Sease. u The Judge's charge to the grand a jurors was highly appropriate at this time' stressing as it did in no uncer- v tain terms, the patriotic duty and ser- 3 rice incumbent upon each and every o citizen of the county in this time of f i great national cricis. ? synopsis ( )f the? charge appears elsewhere in a ;his paper. The following true bills were re- a ;urned by the grand jury, tried and 0 disposed of as follows: b The State against Tom Read, lar- a ?eny of live stock; not guilty. The State against H. D. Oliver, v Francis Oliver, Wesley Olives and v Emery Oliver, charged with assault t md battery with intent to kill and s :arrying concealed weapons. Case t igainst Emery Oliver nol prossed. a Dther three found guilty. H. D. Oli- a .'er, one year on chain gang. Wesley v Dliver and Francis Oliver fined $150 k ?ach. li The State against Alfred Rich, lar- o :eny of a bale of cotton. Plead guilty I ind sentenced to one year on the chain t rang. C The State against Mose McFarland e ind Charley D. Fulmore, housebreak- v ?? -i?a ii ng and larceny. mv>c picau guu^ md received a sentence of year in the I eformatory. Fulmore was tried and t 'ound guilty by the jury and was sen- n enced to eighteen months on the r f?g. These are the boys who re- a ently broke into the bakery of Mr. o iVolff and robbed his cash drawer. s The State against Harrison Cooper, b 'iolation prohibition law. Plead guil- d y and was sentenced to pay a fine of >600.00 or six months on the chain t fang. All suspended during good be- g lavior except $50.00. THfc State against Calvin Harris, orgery. Plead guilty. Sentence, one >ne year on the gang. P "" r,x-A- ?-**?R fJrav 1116 iigillHM ucaoiv^ issault and battery with Jatent to till. Plead guilty; sentence, $150.00 ^ line. ? The State against Dewey Springs, q nurder. Tried and found not guilty. n The State against Morris Conyers, ;oliciting emigrants without license, j Plead guilty and was sentenced to f >ne year, same being suspended dur- ^ ng good behavior. Mrs. C. S. Howell has returned rrom a visit to her friend, Mrs F. H. b McLeod at Florence. She will leave f or Chattanooga, Tenn., Friday morn- t ng to visit her husband. Lieutenant Kowell, at Fori Orgiethorp. i, RED CROSS At IN WIl \UXILIARIES ORGANIZEE ZONS?OFFICERS ELECT WORK DONE BY C< Contributions to this column are]< elicited from all committees of the|i oca! chapter as well as branches and j 1 auxiliaries throughout the county ana i ihould be sent to Mrs. L. W. Gilland, 1 jublicity chairman, not later than 1 Tuesday morning. I The secretary of the Kingstree 1 hapter calls attention to the follow- c ng rules and requests that all secrearies throughout the county adhere 1 itrictly to them: The names and < tddresses of all members with the 1 ull amount of membership dues, > ihould be forwarded the fifteenth I not later than the twenty-fifth) of lach month to the secretary of the s hapter, Mrs P. 0. Arrowsmith. All < hecks should be signed by the treas- < irer and made payable to the Kings- 1 ree Chapter A. R. C. Branches and t luxiliaries shall receive their instruc- t ions and information from the Chap- < er, nad shall make their reports to, c ind be responsible to the Chapter, i 111 ok Alll/1 kfi O T \il t'UIIlIllUllltatlUllO OIIVUIU UV UUUIVUW d to the secretary of the Chapter, md not to the division directors. All donations of money received by t branch or auxiliary shall be acounted for to the Chapter and oy he Chapter to the Central Commitee. The Chapter will permit its ranches to retain donations for local lurposes, provided these are proper ted Cross activities. Such donations hall be accounted for to the Chapter. The Junior League of the Kingsree School is hard at work. They iave hemmed fifty wash cloths, half lozen dust cloths; have made two omfort pillows, stuffed with scrap, md have three quilts in making. The uniors under the direction of Miss irckmann on Tuesdays and Miss leape on Thursdays, are sewing at he Red Cross work room and have indertaken to make twenty- four pinfores for refugee children. The Furman University Glee Club rill give a concert in Kingstree on larch the 16th under the auspices f the Parent-Teachers association or the benefit of the Junior Red 'ross League. Prices will be 20c .nd 36c. A small number of attractively enjneled Red Cross buttons have been rdered by the local chapter and will ie sold for 25c apiece. More will be rdered if the demand is sufficient. It is to be regretted that so few /omen are sewing at the Red Cross .ork room. There are very few in own who are not members of the as ociation, and one morning or one af- < ernoon each week is a very small 1 .mount to give of one's time to such i i cause. Our country is at war, and < .ar means sacrifice. We do not < :now how much longer the war may ? ast, nor how many more of our loved { nes we may be called on to give up. t t is the Red Cross that looks after - * i iv T> _ j : he comfort of the men, ana me neu 1 'ross is made up of individuals. The 1 fficiency of the organization as a 1 .'hole is affected by the work of each 1 ndividual member. The women of ( Lingstree should not let it be said \ hat the organization has suffered ] leglect through them. The work i oom is open Monday, Wednesday ( nd Friday from 10:00 until 6:00 t 'clock. Work is progressing very s lowly. Let every one determine that i letter results will be accomplished j luring the next two weeks. t The colored auxiliary of the Kings- t ree Chapter is making steady pro- t jess under the following able lead-11 GOVERNMENT INSURANCE. ? < Jearly One-Half Million Checks Were Mailed in January. Fifty-one American army aviators ave been killed in this country since he beginning of training last June. )fficial announcements have been lade to the secretary of war. Ten officers and twenty-nine caets have lost their lives in training lights, and twelve men have been illed in unauthorized flights and ;round accidents. The fatalities are declared to have een remarkably low and compare avorably with those of other counties. Every American sailor and soldier ost on the torpedoed transport, Tus CTIVITIES jLIAMSBURG' I AT BETHEL AND MOUSED AT CADES -GOOD DLORED PEOPLE. ;rship: Chairman, Rev. Julius Hollnan; vice-chairman, Rev. W. L. McFarlan; secretary, Rev. R. F. Har ington; treasurer, A. General; mem>ership committee, Mrs. Anna McFaran; woman's work, Mrs. Florian 5 wails; junior membership, Miss Minnie Salters. Other committee hairmen are soon to be electd. Rev. G. T. Harmon, chairman of the j ^incrotvon rKontnr tViP ml-I l?l.?feOV?VV V..MJ/W. , V?v VW. >red auxiliary of the Greeiyville jranch Sunday afternoon. Officers vere elected and their names will be jrinted later. On Sunday, February 17 the extension committee of the Kingstree Chapter attended a meeting in Bethel :hurch and assisted in organizing a arge and enthusiastic auxiliary in hat neighborhood. The following vere elected officers: R. C. McElveen, :hairman; Mrs. Bishop Burgess, vice hairman; W. H. McElveen, secreta y; H. J. Burgess, treasurer; C. L. burgess, finance committee; Miss Hary Epps, membership committee; Hiss Allie Burgess, civilian relief; Hrs. Mary Cooper, junior membership; Mrs. R. C. McElveen, woman's vork; Miss Jessie Mc Elveen, Publicty. A meeting was held at Mouzons ?riday night at which members of the vingstree txiension commaicc w nc iresent. An auxiliary was formed and he names of the officers elected will >e published later. Th following officers have been sleeted in the Cades auxiliary: Chairnan, Dr. W. J. Haselden; vice-chairnan, Mrs. Robt. Carsten; secretary, Hiss Garnet Graham; treasurer, W. ). Epps; publicity committee, Mrs. /. G. Arnette; woman's work, Mrs. V. J. Haselden; civilian relief, Mrs. temper Hill; junior membership, Hiss Margaret Graham; membership ?mmittee, Mrs. James E. Haselden; inance committee, Mrs. R. F. Epps. Following the request of Secretary>f-war Baker that the American Red Dross should extend its communica,ion service, which is already operatng in Fiance, to the army camps of Vmerica,plans are being perfected for ;he building of a Red Cross house in :ach camp, which will be not only a lew headquarters for all the Red Dross activities in the camp, and an idministration center for the field di ector, but also a place of rest for ;onvalescent soldiers and an emergen:v lodging for summoned relatives of hose rookies who are dangerously ill, md for Red Cross nurses and staff. The Red Cross communication service will be developed to its highest efficiency through these houses in the amps, and families and friends of ;oldiers will be able to obtain prompt iccurate and detailed information as o their welfare. Don't waste time and energy savng cancelled postage stamps for the Red Cross. Somebody, somewhere, las started one of those pleasant, but ikely-to-be-annoying fictions con:erning the value of postage stamps vhich have served their original purjose. This time the idea spread ibroad is that the American Red >oss has devised a method of exacting the dyes from the cancelled .tamps. The post-office department eports that several bags of old .tamps have accumulated through ;he good will of persons who have hought they were doing something o help win the war. Stamps are of 10 use to the Red Cross. :ania, was protected by the United states government insurance and government compensation. This has >een officially announced by Secreta y McAdoo. Those who had not applied for in;urance were covered by the automate insurance under the law which is >ayable to the wife, child or widowed nother. This automatic insurance iggregates $4,300, netting $25 per nonth for 240 months. Of those who had applied for and >btained insurance many had taken [ >ut the maximum amount of $10,000,! letting $57.50 a month for 240 months i There have been various causes for lelay in forwarding checks to the de>endents of soldiers and sailors. The disdance of many of the appli:ants from Washington and the mail imJ lTP T TIT tfi V ' i \ congestion prevailing more or less i all over the country have caused delay both in the receipt of the applications by the Treasury 1 department and the receipt of the checks by the beneficiaries. Another cause is that of the checks ' sent out?10,000?could not be delivered because the dependents to whom the checks were payable had moved, leaving no forwarding addresses or ' the addresses originally given were i incomplete or erroneous or so illegi- < bly written that they could not be ' properly deciphered. 1 Nearly half million checks wereji mailed out in January and all possible expedition is being made to get j' all the aoJresses and other details,' correct so that the dependents of the 11 soldiers and sailors will receive their j allmvnnpps nrnmntlv and certainlv. ' ?I? " 1 AWFUL WRECK NEAR COLUMBIA. ' Two Passenger Trains on Southern Rail- 1 way Collide with Fatal Results. 1 Twelve persons were killed and 38 ^ injured Monday afternoon when the Southern train No. 42 from Spartan- ^ burg crashed into the rear end of 1 train No.18, operated between Colura- ] bia and Greenville. The wreck occur- , red near Frost, six and one-half miles from Columbia. Both trains were eastbound. The accident happened at , 2:20 o'clock. Train No. 18 was compelled to stop , to repair a crossover pipe in the air | hrnVos. Harrv Locklair. flaeman was stationed up the road while the repair was in progress. With the pipe ad- | justed the flagman was signalled in. Hardly had the train begun to move off before No. 42 bore down upon No. . 18 and the terrific impact drove the , rear steel coach of the front train more than half way through the wooden coach directly ahead. Ten persons were killed outright. Two died after being taken to a , Columbia hospital. W. C. Tomlin- j son was pinned beneath the wreckage. Both legs were fractured and badly crushed. Though suffering terribly, , he bore the pain with unusual fortitude ar.d assisted in writhing himself about to help those extricating him j from the debris. Mrs. Sarah L. Johnson of Columbia, also died sron after , being brought to the hospital. Of the f An u*oro wnmPTl - i IIIJUI^VA W?U ??v*v Those killed in the wreck are jls ' follows: Albert Attias, traveling salesman, Brooklyn, N Y.; J. B. Marshall, traveling man, Anderson.; M. A. Leaman, traveling man, Greenwood; P. Frank Baxter, contractor, Newberry; G. M. Pethel, Kanapolis, N. C.; W. W. Richardson, traveling man, Armour Fertilizer Works, Atlanta, Ga.; Otis B. Brodie, Wagoner; J. F. Mathias, no address; H. L. Ivester, Ware Shoals; J. F. Moats, Newberry. At the inquest held in Columbia yesterday it was found that the traincrew of train No. 18 were responsible for the accident, they not having ob-1 served the rules properly. RAISES PRICE OF WHEAT To as High as $2*28 per Bushel in Order to Stimulate Production. President Wilson has raised the government guaranteed price for the 1918 wheat crop as high as $2.28 a bushel in one primary market, and in varying sums in all other primary markets except four. Acting under authority of the food law, the President thus met the agitation in Congress for higher prices and took steps to stimulate production and prevent holding back of the crop while the agitation was going on. The prices fixed, the president declared, would assure the producers of a reasonable profit. On the basis of number one Northern spring wheat and its equivalents, the President fix -T_11 ea tne prices as iouuws. Chicago, $2.20; Kansas City, $2,15; St. Louis, $2,18; Minneapolis, $2.17; New York, $2.28; Charleston (S. C.) $2.27; Savannah, $2.27; Seattle, $2.05; San Francisco, $2.10 Los Angeles, $2.10; Galveston, $2.20; New Orleans, $2.20; Fort Worth (Texas) $2.09;-Oklahoma City, $2.05. The equivalents of number one I Northern, to which the same price ap- , plies, are number one hard winter number one red winter, number one durum and number one hard white. The wheat must be harvested in the United States during 1918 and sold in the market before June 1, 1919. ^ The President's proclamation states j that the action is to meet an emergency requiring the stimulation of wheat planting. TILLMAN WILL RUN AGAIN. IS NOT ANXIOUS ;FOR RE-ELECTION BUT WILL ABIDE BY THE WILL OF THE ELECTORATE. Senator Tillman, says the Anderson Daily Mail, is going to offer for re-election to the United States Senate and he does not intend to make the campaign throughout South Carolina this summer, according to a party of Andersonians who were in Washington a few days ago on business and who dropped into the Senators office to speak to him before they left the capital. ? The first matter mentioned by the senator to his Anderson visitors was the exchange of letters between former Senator John L. McLaurin and :ertain members of the Anderson :ounty legislative delegation. Senator McLaurin's last letter had just appeared in the South Carolina newspapers. Asked if he was going to make re ply to Senator McLaurin's reference to him in his first letter, Senator Tillman leaned back in his desk ,chair and Baid that he was not going to make reply; that he was going to treat Senator McLaurin with silent contempt which he deserves. . # Senator Tillman declared that he is going to offer for reelection and added that because of his long experience and especially under conditions existing at present, he believes he is better fitted to serve the people of South Carolina in the Senate than any other. He said that he intends to address the voters of the State through the newspapers, and that he intends to stay on the job in Washington, where he is needed all the time. Senator Tillman is chairman of the naval committee of the Senate and he is one of the busiest men in Washngton today. When the Anderson ians called on him he had a great mass of correspondence before him on his desk, and a number of clerks and stenographers were hard at work keeping up with him. The Senator appeared to be in good health, so the Andersonians say, although it could be seen that the strenuous session of Congress and his heavy work in his office had fatigued him to some extent. In addition to keeping up with his work in Washington Senator Tillman is keeping in close touch with political conditions in Sputh Carolina. He is informed on all political moves made recently, and seems to be enjoying most of them. Senator Tillman said, the people can re-elect me or not, I am going to give them an opportunity of expressing themselves at the polls, and if the people of South Carolina don't want me as their representative, then I will be content to remain at home. My personal wish is to stay at home anyhow, I don't want to offer for reelection." Negro Race Conference. The Rev. Richard Carroll, president of the Negro Race Conference, and a prominent member of the race in this State, announces that there will be held in different sections of the State, race conferences, making certain counties as centers of population. j The meetings will be held at the following places and on the dates given: Florence, Monday, March 4 embracing the counties of Florence, Dillon, liamsburg and Chesterfield. Rev. C. R. Brown, D. D., local chairman. At each of the meetings the State Council of Defense will have a place on the programme and it is hoped that Mr. B. R. Coker and Mr. William Ellis will furnish white speakers Similar meetings will be held at Lancaster, Sumter, Bamberg, Beaufort and Charleston during the early part of March. Deaths in Marlboro. Mr. Charles Crosland, father of Mr. R. W. Crosland, died at his home in Bennettsville, Monday night. He was one of the counties leading citizens tnd had played a prominent part in ' .f lf.JI _ ? lie aiiairs ui ivianuuru since iirsi leaving home as a lad to become a Confederate soldier. Dr. J. H. Patterson, one of the oldest physicians of Marlboro county, died Sunday at his home, eight miles west of Bennettsville. Dr. Patterson was a native of Williamsburg county sut had practiced medicine in Marlboro for more than fifty ^ears. - - Rub-My-Tism?Antiseptic.relieves Rheumatism,Spraips, Neuralgia, etc. . , . UciL , ' .. , . , -