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INCOME TAX RETURNS DUE Business Men, Farmers and Wage Workers Must File Schedules of income for 1919. MARCH 15 LAST FILING DATE. Not Incomes of $1,000 or Over, if Single ; or $2,000 or Over if Married, Must Be Reported. The Income Tax Imposed by Art ef Congress on earnings of the year 1919 Is now being collected. Returns under oath must be made on or before March 15 by every cltiaan and resident who had a net income for 1919 amounting to: $1,000 or over, If single; or If married and living apart from wife (or h nab and); or if widowed or divorced. $2,000 or over, if married and living with wife (or husband). The status of the person on the last day of the year fixes the status for tfct year with respect to the above requirements. Under any of these circumstances a return must be made, even though no tax is due. Husband and wife must consider the income of both, plus that of dependent minor children, in meeting - this requirement; and, if sufficient to . require a return, all items must be Aown in a Joint return or In separate returns of husband and wife. single person with minor dependents must include the income of such dependents. A minor who has a net Income of 9l?UUU or more is not cvuwunvu dependent, and must file a separate return. Personal returns should be made on Form 1040A, unless the net income exceeded 15,000, in which case Form 1040 should be used. Residents of South Carolina shonld file their returns with, and make payments of Income Tax to, Duncan G. Heyward, Collector of Internal Revenue, Columbia. How to Figure Income. The best way to find out whether' one must file a return Is to get a Form 1Q|PA and follow the instructions prtnted on it That form will serve as a reminder of every item of income, and if a return is due It tells how to prepare and file it If In doubt on any point as to Income or deductions, a person may secure free advice and aid from the nearest Inter nal Revenue office. Guesswork, estimates and other httondIss methods are barred when a person Is making out his Income Tax return. Accuracy and completeness must be Insisted upon. The return is a sworn statement As such it must be thorough and accurate. Salaried persons and wage earners must ascertain the actual compensation received. Overtime, bonuses, shares in the profits of a business, value of Quarters and board furnished by the employer and other items which are compensations for services must be ineluded. It must be borne in mind that compensation may be paid la other forma than in cash. A bonus paid in Liberty Bonds la taxable at the market value of the bonds. A note received In payment for services is taxable Income at its face value, and the Interest upon it is also taxable. Other Returns Due. Bverv partnership doing business In ? vt- > a ?vnv*anaeg^ap^HM 1 mmmi ' smmmmmm M * a y*m ah iM h^BTj iinJiiii Haip jBT ? ^^HHBBHHIi i * WE COULD MAKE A LARG1 I SELLING YOU INFERIOR GRA I BUT YOU WOULDNT BE a LOSE YOUR TRADE. WE CAN YOU MAY DEPEND ON 1 ? ARTICLE BOUGHT AT OUR S ? RIGHT. WE MAKE IT RIC mnsw .. ^ SHMHNHHHIBHBIHHHVHHH ?*? - . " - ' 1 the United States must hie a return on Form 1065; and every personal service corporation must file a similar return. Corporations must file annual returns on Form 1120. Trustees, executors, administrators and others acting in a fiduciary capacity are required to file returns. In some cases, Form 1041 is used; in others, Form 1040; and still others, returns on both forms are required. Information re turn a, on Forms 1099 and 1096, must be filed by every organization, firm or person who paid, during 1919, an amount of $1,000 In salary, wages, Interest, rent, or other fixed or determinable Income to another person, partnership, personal service corporation or fiduciary. These Information returns should be forwarded directly to the Commissioner of Internal Revenue (sorting division), Washington, D. C. INCOME TAX IN NUTSHELL WHO?Single persons who had net Income of $1,000 or more for the year 1919. Married couples who had net income of $2,000 or more. WHEN?March 15, 1920, la final date for filing returns and mak- j lng first payments. WHERE?Collector of Internal I Revenue for District in which the person resides, # 1 HOW?Full directions on Form 1040A and Form 1040: also the law and regulations. what?Four ner cent normal I tax on taxable Income up to $4,000 In excess of exemption. Eight per cent normal tax on balance of taxable income. Sur tax, front one per cent to sixtyfive ;.er cent oq net incomes over $5,000. Feeding a Llama. A most unhappy fate befell a young llama that came into the port of New York on the U. S. S. Munalres, says a contributor to the Zoological Society Bulletin. United States sailors won the animal at a ball game in Buenos Aires, and brought him north with the intention of presenting him to the New York Zoological Park. Not realizing his capacity for food, they failed to bring enough hay to last until they reached port, especially since they generously permitted the llama to wander into the hay compartment at will and eat all he wished at each visit. The hay gave out when the ship was crossing the equator, but the llama solved the difficulty temporarily by discovering several brooms and eating the last wisp of straw from the handles. In desperation, the men collected all the brooms on board and fed them to the llama. When the brooms were gone, the animal became demonstrative, bat he refused every substitute until they offered him dried prunes. On that diet he arrived in New York alive and apparently well, but daring a sodden cold spell he developed bronchial troubles, and finally died of pneumonia. , . Most Popular Word. One hundred thousand words of English prose were analysed and It was found that fifty words occurred more than a hundred time each. iti? Mat- u->a hMifftrt hv th? word i.UV ***** " *? ??w " "the," which appeared 8,141 times; -of," 5,074 times; "and," 8,560; "to," 8,461; while "a," curiously enough, only appeared 2,140 times?Boston Post, FOR SALE?Four new Ford touring cars with starters, for sale by L. D. RODGERS. mm mmmmmmmmmmmmtm jBB^EwpB^^n^pSrjflK^R.<* er margin of profit by des of hardware. satisfied, we would p t afford to do it. | :he quality of every " ;tore and if it is not . . ~ J* rHT ALWAYS. ? v?. r / i 4 r*HKISH'lNGSypffl I :4^- - NEEDEDAMASTEB German Official Helpless in the Absence of Orders. Burgerrneister'g Case Typical of the Lack of Initiative Resulting From the System of Militarism So Long in Vogue. T!.t? l> lrirerineister of B am Rheln n. i I wns .: person wDo looked use a wnire rat rim: had been thoroughly 9oated j and shared. And he had the faculty, j which all Germans have, of congealing ] his cords and muscles at a moment's notice, and could assume the rigor of an epileptic in the presence of superiors. To watch him slide into your office, uncover his teeth, espy you. and suddenly straighten himself up In obedience to an unspoken Achtung. was an impressive experience. The American general's aid. appointed to this particular suburb of Coblenz, often wondered why the arrest of every vital function shofild be considered polite. He distrusted that German salute. It was too much like playing 'possum. When the bnrgermelster came Into the ortskommandantur, the aid told him that, In so far aa he behaved himself, he would have nothing to fear from the American army; and that In so far as It didn't Interfere with the satisfaction of American interests, he was to continue governing the town as usual. The burgermeister stiffened himself and withdrew. The aid was pleased. His first offl cial act. he felt, had been kindly, yei firm, just but not harsh. If he tyad his way, B would not suffer as northern France had suffered. He was going to show these boches that the Americans weren't there to terrorize, or to Americanize, hut simply to occupy territory according to the terms of the armistice. But he could not see the scene in the burgermeister's office overhead?the holding of cheeks in hands, the striking of chests, the weary and rapid breathing of bewilderment, the groans of despair. And the next morning, when he went to the ortskommandantur, he was met by a request that he grant an audience to his German col league, it was ju ociock, iue um-i hour of yesterday's meeting. He granted the request, and In a moment the shaved rat slid In through a slit In the open door and ran his tongue over his pink Hps. His little black eyes shone like shoe buttons, and he kept scratching the palms of his hands. He wanted to know If the Herr Oberleutnant had any orders for him. The Herr Oberleutnant wanted to , know why. "Ach!" cried the burgermelster, "before the Americans came we had a government Now we had none. How, ~ then,.can I run the town of B as I used to run It? There Is no one to tell me what to do. If only the Herr Oberleutnant would express his wishes P The aid narrowed his eyes and looked at him In disgust. "Have the streets cleaned," he said, and turned to his work. The face of the burgermelster was radiant. He had found a boss. In less than thirty minutes a platoon of boches was assembled In the street before the ortskommandantur. Every other man carried a broom at right shoulder arms and the man at bis side a shovel. The burgenneister stood on the steps of the building, with a pencil In one hand and a long list in the other, and checked off their names. Then, "Hup?" said the burgermetster. Out of the ranks jumped four men, saluted, and faced the platoon. "Hup!" said the first of the four; and a little squad of broomers and shovel ers faced to the right and marched off briskly northward. "Hup!" said the second of the four; and another little squad trotted off, to the east. "Hup P* said the third, and HHupT said the fourth, and soon all points of the compass had received their squads. And the voice of the gefreite fvas heard In the land. Clouds of dust hung over B am Rheln, shovels clanged on the cobblestones, brooms scraped the roadways. The town was being cleaned. The burgerroeister stepped Into the burgermelsterei and Jabbed his pencil three times Into his right ear. "So-o-o," he said with pride and satisfaction. And from that day on the aid gave him orders punctually at 10 a. m.? George Boas, in Atlantic Monthly. Ireland Again. Two Irishmen were walking along one of the main thoroughfares in Glasgow when they noticed a large placard in the window of a shop with the words: "Butter! Butter!! Butter! ! !" In large type written on it "Pat," said Mike, "what Is the meaning of them big strokes arter tne words?" "Och, ye Ignoramus," says Pit "sure they are meant for ahfllelate to ahow lfs Irish butter."?London Ideas. Business Training. Serious consideration is being five* to the need of higher commercial training when London university pniyume to eoCoet f2?00,0Q0 to establish a wui bo In commerce, that Is to say, to ereate a- c?maretal faculty, scholar ridpa, traveling clerkships, erect buOdtngs and get a library. The need of higher commercial training Impresses ^ British. Ald< 20 2 MAN Complete With Merchiidlsa; Replete With latin Yon Are Fortunate Indeed to be near and able to take advantage Iof the shopping facilities offered by this store. Many a city in Soath Carolina three times as big as Manning would be proud to boast of a store like this. Twenty complete stores, all under one roof. A permanent exhibit of fine merchandise, embracing almost every conceivable human need from food and clothing to farm implements, builder's supplies and automobile parts and accessories. Think of most anything you'd like, and youH find it in stock at Alderman's. Furthermore, you find it in wide assortments and at the right price. No need to waste your time in shopping around. Come to this big store and you'll find your needs anticipated. If you can't come, write us. Our mail order department is prepared to serve you promptly and efficiently. We guarantee satisfaction or thje cheerful return of your money if we cannot please you. ALDERMAN'S, J. H. Wall, Manager. A FEW WORDS TO HOME DRESS MAKERS If you will come in and look around you will find a wealth of suggestion here in fabrics and trimmings. We have assembled immense stocks of new silks, woolens and cotton piece goods suitable for every purpose and in sufficient variety to please every individual taste and meet the requirements of every pocketbook. Before deciding on the materials for Spring Apparel come in and see what we are offering. We are always glad to mail samples and quote prices on anything in which you may be interested. Write us. Why man? we made tl - -- , cigarette f< a' t M. JT A . ?i CammJm mra BO. ?t . V/ ?. - * in adftiUcaUy * smmk ?? yi'X wwn *r??4/y r??? *w<r ? ?*? / jrmaa's I . "Hp Stores In One 1 < NING, S. C. I 1 m n rw s? it Rut it MfeiM^ I The Joy of Spring Is Pictured In the I NEW HATS, SUITS AND DRESSES, f A riot of color in shimmering folds of billowy, silks, tasteful drapings and Artistic silhouettes conceived by artists gifted with originality of conception, new ideas in trimmings and color harmony. The whole department deyoted to women's apparel is alive with interest and inspiration for the woman in search of cleverly conceived new things to wear. Consider this your invitation to come in with your friends at the earliest possible moment for^a personal inspection of the new Tailored Suits, Party and Afternoon Gowns, Coats and Light Spring Wraps and the truly wonderful exhibit of Millinery. Come now, while the showing is at its best. ' tT-L, i\ Cone To AMeraaiV For Men's and Women's Sho4s, II Meats and Groceries Furniture and House Furnishings* wwi Children's Clothes Farm Implements and Hardware /Snf\\ \ Builder's Supplies v. ir I rffi J1 if j /w 11.r ft ' Rfci -Men s ana ooys Vsioimng U uvJl Silverware and Cat Glass V\ Infants' Apparel Luggage and Traveling Goods /i\ . Phonographs and Records SPRING CLOTHES FOR THE MEN. 1 I Foil value for your money, the best of attention and service, the widest sort of selection, full ran of sizes and styles?these are some of the features that attract nun to Alderman's Clothing Section. We handle established, naftw^g^ _ ally advertised Unas of Men's Clothing, bached by the 8 guarantee of the manufacturers and by own guarantee of M service and satisfaction. Now is the time to eocne in and 8 1 select Spring Suits, Hats and Furnishings while our lines I , 8 are full and complete. 8 " =?< f ^ M i nk-'-s HHT "v.^? |* ; H^HBl^nHBHHi^ I |Kj t ? iJJ^^B ^L' jjj CAMELS fit your cigarette de- i sires so completely you'll agree J . they were made to meet your tastel ,. * r Unique flavor, fragrance and mellow-mild-body due to Camels quali ity and expert blend of choice Turkr ish and choice Domestic tobaccos _ j < are a revelation! You will prefer the >/L. Camel blend to either kind of tobacco smoked straight! MTM With Camels you can gothelimit without tiring your taste. They leave no unpleasant cigaretty affcerH taste; no unpleasant cigaretty odor! IP To get a line on why Camels win Mm you so completely compare them H . puff-for-puff with any cigarette in HS u ~Sapmek- lIle WUIXU 41 <Xliy i vu *x ym. w fer quality to coupons or premiums! SSThLZT*' R- J- REYNOLDS TOBACCO CO., Wiatoa-9?l?, M.C 1