University of South Carolina Libraries
?V I i^t titftakjjmaii ai? ^outjjton. Published Wednesday ami Saturday JL ?by? ost ken PI liXlSHlNi; COMPANY st mti :k, s. c. Terms: $1.&0 per aim um?In advance. Advertisement*. Oos Square first insertion .. . .Sl.Ou ?Jvery subsequent Insertion.5c Contracts for three months, or longer will be made at reduced rates. All communications which sub? serve private interests will be charged for as advertisements. Obituaries and tributes of respec will be charged for. The Sumter Watchman was fourth mm in I860 and the True Southron II The Watchman and Southto now bas the combined circulation and Influence of both of the old papers and Is manifestly the best advertising medium in Sumter. The two men who shall be elected to fill the vacancies in the Sumter county delegation in the House of Representatives will have only a short time to serve?perhaps not mote than a week or ten days?If the Legislature adheres to Its present plan to finish all important business as speedily as possible and adjourn early In February. If they are to be of any service to their constituents they must be men w'ao have some knowledge of legislative procedure and experience In the work of the House. A green man no matter how able, cannot fall immediately into the work and accomplish results. In Mr. R. B. Belser Sumter has one man who has had the requisite experience, and although he voluntarily retired after serving two terms, having declined to offer for reelection at the last elec? tion. It seems fitting that he should be called upon to accept one of the vacant seats In the House. He can be of service to the county when ser? vice is needed, and he should be will? ing to lay aside personal interests for a few weeks to serve the people who honored him with election to the leg? islature when he sought their suffrage In the primary. e e sj The members of the County Board of Commissioners are to be com? manded for the prompt and gracious manner In which they rectified the mistake they had made when they recommended the withdrawal of thI appropriation heretofore made for the support of the Home Demonstration work in Sumter county. Without a full understanding of the scope and value of the work that has been done by Miss Mary Lemmon and her assistants during the past five years this work not having come directly within their official purview, and not having made a personal investigu tion of the work among those who have profited by the Instruction of these educational agents, they had unfortunately arrived at the er? roneous conclusion that the work wa not practical nor profitable. Having been convinced by the testimony of those most directly interested and having been mown that a very large number of taxpayers In all sections of the county not only demanded the continuance of the work but iff willing to pay whatever is necessary to properly maintain It and extend i's usefulness, the members of the Coun? ty Board immediately rescinded their action and included In the annual budget of the county the full amount needed to supplement the fedr.-r. funds available. The Home Demon? stration Work In Sumter this yei:* W*H cost fl.540?rhe countv appropria? tion of 11.500 and the Federal fund m $1.04a?besides the office rent of 1120, which Is provided for by the Countv Board of Fducation. In mat ters of this bind It is always safe to appeal directly to the people to as? certain what they want, and when their wishes are made known It is not difficult to arrive at a Just and wise adjustment of differences of opinion It was on this basis that the prop OS ed dlftcontinuam-o of the Homo Demonstration work was handled an.' the settlement of the ?ge*re??ment that hns beer, arrived at Is thorough? ly satisfactory to all concerned. Annnisdls Fxnminatlon Soon. Columbia, Jan. 10.?By direction of Senator Tillman. there will be a com? petitive examination to till a vacancy at Annapolis Friday. Ian. IH. The examination will begin at J> o'clock In room No S, Davis College. University ef South Carolina. Subjects for ex? amination will be those regularly re (jUired for entrance to the naval academy F. .tghsh grammar, includ ing composition and spelling) goog raphv. Cnlted States history, arith? metic, algebra, geometry and world history. Prospective candidates ma\ ot.taln specimen examinations )>\ writing t< Senator B. R Tillman. chairman ni? val committee. Washington. I>. C Applieants should be In sound h> lltr. nnd are requested to bring I attyal clan's certificate. The examination 11 open to anv young man. a resident of the St.it.- he'weeg the ases of 1? and 20 years tasjtllftgg should be address ed to Prof .1 itiuee Coleman. dep ut ment of mathematirs. University of South Carolina. COUNTY BOAIII) MECTIXO. Board of County Cominissionei Adopt Annual Budget for 191H and Estimate Shown TluU it Will Xot Be HuMMfl to increase Levy foe county Penrpoaoa. The County Hoard of Commission ers met Tuesday, the regular monthly meeting having been postponed from January 1st. Present. Supervisor White and Commissioners Britton. 1 Lcnolr, McDaurin, Oliver and Mimms Mr. H. D. Tindal, chairman of a committee from the County Council of Defense appeared with the com n.itiee and presented , resolutions adopted by the Council of Defenw requesting the reconsideration of the action of the County Board refusing to recommend an appropriation of1 $1,500 for the continuation of the Homo Demonstration Work in Sumter eounty. Mr. Tindal. Miss Edith Par rott. State Supervisor of Home Dem? onstration work, and the members ol the committee from the Council of Defense and Home Demonstration clubs of the county endorsed the work that has been done in the coun? ty by the home demonstration agents and gavo facts and figures to prove! that the work has been and is of the | greatest practical value to the county and has been worth in dollars and | cents and in many other ways many times what it has cost. Rev. William Haynsworth presented resolutions, adopted by the Chamhe of Commrece endorsing the Home Demonstration I work and requesting the approprla- i tion needed for its support during 1918. At the afternoon session Miss Par rott. Miss Lemmon and Mr. Tin du1 were recalled and after further dis? cussion the board decided to rescind Its former action and to include in ?he county budget for 1918 an appro-J priation of Jl,r>00 for the Home! Demonstration work, the condition be- 1 ing made that the county agents tile J with the board each month a report' I of the work. This was readily agreed J' to by Miss Parrott, who stated that a duplicate of the report made to Win? throp College and Washlngtoh would 1 be made to the County Boardl j1 Rev. William Haynsworth pre-,' Bented a petition from citizens of Prl- j' vateer for the construction of a new 1 road In that township that has long,1 been needed in that section of the county. The request was taken under | advisement and Messrs. White, Brit-j ton and Mcl-Aurin were appointed a|* committee to investigate and report back to the board. I Mr. E. W. Dabbs presented a pe? tition for the construction of three and s-half miles of new road in MayesvilV and Shiloh townships to complete a Bhort route to the lower part of Shi- 1 loh township in Sumter county and to Turbeville in Clarendon county. 1 He stated the reasons why the new road should be built and urged that 1 It be built as soon as possible. The i request was referred to a commit- 1 tee consisting of Messrs. White, Oliver 1 nitd Mimms to investigate and report back to the board. Messrs. H. A. Moses. E. S. Booth, R. B. Belser and E. I. Reardon mudt : arguments In favor of Sumter county cooperating with the State Highway Commission in building bridges and causeways on the Santee river and at Pinckney's landing and Lenud's fer? ry to open direct communication with j Charleston and the western part of ' the State. Messrs. W. b Saunders. A. C. Phelps. J. E. Williams and Dr. Waltur Cheyne spoke in favor of the eon-; struction of the causeway and es- j tahlishment of a ferry at the old <iar- ; ner's Eerry crossing on the Wateree to J open a direct road to Columbia. Th ? board deferred action until further in? vestigation has been made and more information can be obtained. A con mittee of the board will go to Co lumbia Friday to consult with the l j Uirbland eounty board in respect t ? the earner's Ferry crossing. Messrs Wbite. Britton and McLaurln com? pose this committee. It was decided to Increase the sal? ary of the Clerk of the Poard to *1. 100 ner annum. i The salary of the City of Sumter magistrate was ir creased to $800; th salaries of the chaingang guards were j ir < raaaad to $?o per month. Commissioner Br?ten reported that he had seen the scales at the cotton weigher's platform tested and thai they were found to be accurate. Public, Weiffhtr P. M. Pitts present? ed a roqoeat from the public welgheri that the fee for weighing cotton be In oreneed on account of the greater ex? pense of operating?labor being scarce and high. The request was refused for two reasons: The compensati'-n no<v received by the weighers be in.-', deemed adequate for the service ren? dered, each of the weighers receiving not less than $ 1.2no per year. i??r about nine months work, and for the turther reason that to increase the charge for weighing cotton would prObUbrj heve a bad effect upon th local market, IhlperVtMOl White was directed to emplos a suitable man to succeed Su? perintendent Bnrksunle of the chain King, who will soon leave thm ser? vice of the county. It WU ordered that a penalty of one-half months salary he imposed upon any guard who is responsible for the escape of a convict. An appropriation of $10 s month v SS made for the support of \V. L, late and wife, and the same sum per month was appropriated for the support of W. J. Brunson and fam? ily. An additional appropriation of $10 per month was made the Charity League for the support of J. W. Thames and others. Dr. C. H. Andrews Was elected County Physician. He agrees to visit patients in the jail for 50 cents for one patient, no charge being made for prescdlplon, and 35 cents for eacl additional prescription; Alms Bouso $1 for two patients, 25 cents for each additional prescription; Chan Gang, $1 when wdthin two miles of city, and 35 cents for each additional prescrip tion, when more than two miles from elty, 20 cents per mile for additional miles and 35 cents for each additional prescription; Hospital cases, 25 cents for each visit. A committee was ap? pointed to see Dr. Andrews in respect to making his charges more definite and specific. The annual budget for 1918 was read and adopted. The estimated nec? essary income of the county will not require an increase in the tax levy for county purposes. The levy for 1917 was 6 1-2 mills. The board then adjourned. MAGNA CHARTA OF PEACE. _ English Inresa Highly Praise Wilson's' Speech. London, Jan. 9.?President Wil SOU'S speech ta^kes she leading place in both the news and editorial col- ( urnna of the London press. One news? paper describes it as the "magna Charta of future peace." Evening pa- j pers find no disagreement in essential \ policy between it and Premier Lloyd j George's recent speech. The Westminster Gazette welcomes President Wilson's "careful, sympa? thetic language" and hopes "all mis- 1 understandings which may arise from other statements will be removed by ? the unequivocal language in which the 1 president adopts the Russian demands as his own." CRITICISE GEORGE'S SPEECH. German Socialist Organ Finds Fault With Part Thut Appeals to Work? men. Berlin, Tuesday, Jan 8.?Vorwaerts the principal organ of the Socialists commenting on Premier Lloyd George's speech, declares that the premier masqueraded in a carefully seleced disguise. It says his speech was framed in some parts to meet th? | approval of German worldngmen. It udds that his restoration of territory ideals have not called forth any con? tradictions. BOXE DRY VIRGINIA. Prohibition Legislation Most Import? ant Matter of Legislative Session. Richmond, Va., Jan. 9.-l-Prohibitio:-i legislation, which includes ratification of the proposed federal amendment, is expected to be the most important matter before the legislature which convened today. The effort will be made to make the State "bone dry." FIRE IN CHICAGO. Four Firemen Killed and Four Fatally Injured. Chicago, Jan. 9.-- Four firemen were killed and four were probably i.itally injured early today when the walls of a moving picture theatre col? lapsed while firemen wore fighting th> blase. Several hundred spectators in the street had a narrow escape. London, Jan. 9.?The hospital ship Rewa, seventy-three hundred tans was torpedoed and sunk in the Brit' lsh channel January 4th, while re? turning from Gibraltar, it is an nouneed officially. The wounded wort Saved, but there were three casualtic among the erew. The ottieial state mont says she was "displaying all lights and markings required by the Hague convention," and had not been in the so-called barred zone. Washington. Jan. 9.?Woman suf? frage won another point in the house today when the rules committee de? rided that the new suffrage cumin it tee, not the judiciary committee, should have charge Of the woman snf frage constitutional amendment reso? lution when it comes to a vote tomor? row. Washington. Jan. !?. Nine men of the erew of the American steamer Harry Luckenbaeh. whic h was torpe deed and sunk January sth. are still missing, the aavy department an? nounced today. The statement Is based on ths report of Admiral Sims which states thai twentj tWo mein Ibers ?d the new have I.a rescued I WAR EXCESS PROFITS TAX. Collector Heyward Tolls How to Cal? culate It. Columbia, Jan. 4.?The following la prepared by D. C. Heyward, collector 01' internal revenue, Columbia, S. C , as in formation to those who may be interested: Under title 2, of the act of October 3, 1917, there is imposed upon cor? porations, joint stock companies, part* nerships and individuals a tax known as the war excess profits tax. It is intended by this title, under section 201, to impose a tax only upon that portion of the net earnings of a corporation, joint stock company, partnership or individual for the year 1917 and subsequent years, as exceed the average net earnings for the three pre-war years, namely, 1911, 1912 and 1913, upon a like investbd .capital or up the same ratio as the average net earnings bear to the invested capital (but in no case to be less than 7 per cent nor more than 9 per cent upon the capital invested), plus a specific deduction of $3,000 for a corporation or joint stock company, and the sum of $6,000 for a domestic partnership or individual. This is to say, if Ibe average net earnings for the three pre-war years* were less thnn 7 per cent upon the invested capital for those years and the net earnings for 1917 were in excess of the average earning for the three pre-war years but were not in excess of 7 per cent, of the invested capital, there would be no tax liability. If the average net earnings for the three pre-war years was 9 per cent, upon the invested capital and the net earnings for 1917 do not exceed 9 per cent upon the invested capital, there would be no tax liability. However, tf the average net earnings for the three pre-war years wer 15 per cent upon the invested capital and tho net earnings for 1917 amounted to 15 per cent, upon the invested capital, there would be a tax liability upon the graduated scale prescribed in the law upon that portion of the net earnings exceeding 9 per cent on the specific reduction allowed by law. That is te say, no tax will be imposed under this section where the net earnings arc less than 7 per cent upon the invest? ed capital for that year, but will be imposed in all cases where the net earnings exceed 9 per cent upon the invested capital for 1917. In all cases where the net earnings are between 7 per cent and 9 per cent in 1917 up? on the invested capital, the tax liabil? ity will depend upon the fact as to whether the average net earnings for the three pre-war years were in ex? cess of the percentage shown in 1917 or less than the percentages shown" If it is shown that the pereenage of earnings on invested capital was greater than the percentage shown for 1917 between 7 and 9 per cent on tho invested capital, then there will be no tax imposed. But, if it is shown that the earnings for 1917 are between 7 per cent Und 9 per cent and great? er than the average per cent earned On invested capital in the three pre? war years, a tax will be imposed on the excess for 1917. less the speciil * deduction. Or, in case of a corpora? tion, joint stock company, partnership or Individual may so select, they can use 7 per cent, on invested capital for 1917 as a basis for applying the ex? cess profits tax instead of arriving ai a comparative statement between the three pre-war years and the calendar year 1917. "Invested capital" is construed to mean so much of the capital, surplus and undivided profits (earned prior to January 1, 1917) as are used or em? ployed in the business in earning tin net income reported Tor 1917. Ther. may be decisions later from the de? partment pertaining to this particular question. Section 201 of the act of October 3, 1917, imposes the following tax on ex? cess profits: Bracket 1.--Twenty per cent of the amount of the net Income in excess of the deduction (determined as herein? after provided) and not in excess of 11T> per cent, of the invested capital for the taxable year. Bracket 2.?Twenty -five per cent of I the amount of the net income in ex? cess of 1Q per cent and not in exe s I of 20 per cent, of such capital. Bracket 3.?Thirty-live per cent of [the amount of the net income In ex I cess of 20 per cent, and not In excess of 25 per cent of such capital. I Bracket 4.?Forty-live per cent of the amount of the net income In ex? cess of 25 per cent, and not In excesi of 33 per cent <>f euch capital. Brackel 5. sixty per cent, of the amount of the net income in excess of 33 per cent of such capital. The following example is given in concrete form so as to show how the above rates would apply: A corporation is engaged in the manufacturing business with a capital Of $20,00(1, .surplus $5,000 and undi? vided profits (earned prior i<> January I. HOT. of $-"?.,"m. making the total Invested capital $ to,. They wore engaged In business durlnv. the three pie-war years with the sume invert! sd capital. In the three pre-war years! they have averaged a net income Of I $5,000. In lit 17, their net income amounts to 112,000. How much war excess profits should they pay? Fifteen per cent of $30,uoo is $4, 500. The deduction is ascertained by taking only y per cent of $30,000 fori the three pre-war years, or $2,700 a: tin; profit for those years exceed 9 per cent. So $2,700, plus the specific de? duction of $::,00<?, makes a total de? duction of $5,7do. This applied to the lirsi bracket or $4,500, would make no tax under the first bracket. The total calcluation follows: Fifteen per cent, of $30,000 is $4, ?00 less the deduction. $5,700. Brack? et 1 nothing to be taxed at 20 pet cent. Twenty per cent of $30,000 is $6. 000 less the deduction, $5,700. Bracket 2, 300 to be taxed at 25 per cent, o' $75. Twenty-five per cent of $30,000 is $7,500; less 20 per cent already taxed $6,000. Bracket 3, $l,50u to be taxed at 35 per cent, or $525. Thirty-three per cent of $30,000 Is $9,900; less 15 per cent, already taxed $7,500. Bracket 4, $2,400 to be taxed at 45 per cent, of $1,080. Total earnings for 1917, $12,000; less 33 per cent already taxed, $9, 900. Bracket 5, $2,1(0 taxed at 60 per cent, or $1,200. Total war excess profits taxes to be paid, $2,940. An individual or partnership en? gaged in the same business as the above corporation, with the same in- I vested'capital, and the same net in? come, would pay the following tax; Invested capital $30,000, 9 per cent of which is $2,700, which represents, the limit for the deduction. To this should be ade'ed the specific exemp? tion of $6,000, allowed by law, making the total exemption and deduction of $8,700. Fifteen per cent of $30,000 is $4,500 less the deductiong $8,700. Bracket 1 nothing to be taxed at 20 per cent. Twenty per cent of $30,000 is $6 - 000 less the deduction, $8,700 Bracket 2 nothing to be taxed at 25 per cent. Twenty-live per cent of $30,00 is $7,500; less the deduction, $8.700. Bracket 3, no hing to be taxed at 35 per cent. Thirty-three per cent of $30,000 is $9,900; less the deduction. $8,700 Bracket 4, $1,200 taxed at 15 per cent or tax of $540. Total net income, $12,000; less 33 per cent, already taxed, $9,900. Brack St 5, $2,100 taxed at 60 per cent, or tax of $1,260. . Total excess profits- taxes to be paid $1,000. In cases of no invested capital or not more than a nominal Invested capital, the following is provided un? der section 209: "That in the case of a trade or business having no invested capital or no more than a nominal capital there shall be levied, assessed, collected, and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by section 201, a tax equivalent to S per cent of the net income of such trade or business In ex'cess of the f ollowing deductions: In the case of a domestic corporation. $3,000, and ir. the case of a domes tic partnership or va citizen or res. dent of the U?tited States, $6,000. ir. the case of all other trades or busi ness, no deductions. WHY IT IS NECESSARY TO EAT LESS WHEAT BREAD: France, Great Britain, Italy and Belgium must now im? port 60 per cent. of their breadstuffs, instead of the 40 per cer t, which they im? ported before the war. America must supply the greater part of this need. To send them the least that they can live or, we must increase our export of w-heat from 88, 000,000 bushels to 220,000, ooo buahe a We have already exported the whole of the surplus of the 1917 harvest, over and above the normal demands of our own population. There? fore all exports of wheat from now forward are limit? ed entireh to the saving made by the American peo? ple In their consumption of wheat and wheat products. HOW YOU CAN HELP. Have at least one meal a day without wheat bread. BSC instead com, oat. rye. har ley, 01* mixed cereal breads. Kat less cake and pastry. Order wheat bread from your baker at least 2 1 hours' m advance, so that he will not bake tOO much. <'ut the loaf of wheat bread on the table. Use th stale bread for toast or cooking. Gen. Pershlng, however, should not be accueed of German frtghtfulnees simply because he has put his foot down on the soldier's godmother. Daily < >klahomi n. INCOME TAX RETURNS. Federal Inoxime Tax Officer Will He ia Sumter Jaiiuary .i:tsl U> :<?iu to Assist in Making Out Returns. in a communication received by this papar, D. C ll.ywanl, col? lector of Internal revenue, Columbia, announces that a federal income tax officer will be sent into this county on January 21st and will be here until January Zfth. Information as . to Where this o. icer will have his head? quarters car be obtained from the postmaster, v any of the bankers. He will be Willing to help persons subject to the Incom l tax make out their re . iurns without any cost to them for his services. Returns of income for the year 1917 must be mad i on forme provided for the purpose before March 1st, It IS. Because a good many people do not understand the law, and wont know how to male cut their returns, the government is sending In this expert to do it for t,.em. But the duty is on the taxpayer to make himself known to the government. If a person does not make return on or before Marc h 1st, 1918. penalties as provided by law Will be Incurred. If you are not sure about being subject to the tax you had better see the income tax man while he is here, and make sure. Whether you the income tax man or not you must make return if sub? ject to the t: :. Persons resident In other counties may, If they want to, come and see the income tax man who will be here. D. C. Hey wird, collector of inter? nal revenue, suggests that everybody start figuring iip at once his income and expenses BO as to be ready with the figures when the expert arrives. Expenses, hov vor, do not mean fam? ily expenses, money used to pay off the principal f a debt, new machin? ery, buildings, or anything like that. They mean what ycu spend in tnak Ing your money?interest, taxes paid, hired help, amount paid for goods sold, seed, stork bought for feeding. Income Includes about every dollar you get. London. Jan 9.?A further exten? sion of the Submarine barred zone is an-ounced in a wireless'statement-by the German government. It becomes operative January 11th. The zone includes the Cnpe Verde Islands and Maderia, off \e northwes'/ern 'toast ot Africa, anc. part of the detist of French Senegal. These regions" are tilleged to bd "enemy supporting points." * Paris, TUead y, Jan. 8,?By a sur? prise attack east of St. Mihiel today the French iroops penetrated on nearly a mile front. After demolish? ing German positions they returned to their own lines *vith one hundred and fifty prisoners, and some ? machine guns, says the official statement. Washington, Jan. 9.?Cotton gin? ned prior to January 1st amounted to 10,450.401, exclusive of linters. In? cluded Id this total were 18-4,510 round (counted as naif) bales, S6,S13 sea lall Ud. The State of South Caro? lina reports 1.: 16,000 bales. Washington. J;:n. 9.?A general re? adjustment of the country's compli? cated rate syst m to fit the new non competltlve situation will be one of the early outgrowths of government railroad operation, it was oflficialy In? dicated today. Many readjustments are considered inevitable and they will involve material increases in rates. Philadelphia. Jan. 9.?Two steam? ers carrying nearly thirteen million pounds of Cuban sugar arrived here today. 1 B?BiBBfe?!? We (.rind Leneee, examine the syee scient.! eally and fit eye? glasses perfectly. Let us work for you. We have all prescriptions on tile. B :>ken lenses replac? ed promptly. Graduate Opto? metrist and Optician in charge. W. A. Thompson, JEVYKLE A Ol*TOMKTRlST. ? ..?.??>. ? m ????......-? uir.r .......... .?ZTi^iiJI