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THIS TELLS HOW TO FIGURE INCOME TAX Squarely Up to Every Individual to Get Busy by March 15 or Suffer Penalty. "Don't wait until the final due dat?, March 15th, for paying your Income Tax and making your return. Avoid the last minute rush. Any person can figure out his liability today as well as he can next week, and if there is any point cm wjiich he need* advice he can now get in tqueh with a Revenue man.'! Ihis word of advice is from Duncan C. Hey ward, Collector of Internal Xevenne, Columbia, who is collecting the Income Tax in South Carolina. Collector Heyward is giving without charge every aid of his office and his enlarged field force to help the people get their payments and their returns in by March lath. But the Income Tax men will not pull your door-bell or your coat-rails, according to the Collector's announce ment It is squarely up to every indi vidual to figure out his own case and to get busy if he comes within the scope of the new Revenue law. Dtcf You Earn This Much? . Every unmarried person who re ceived income averaging $19.25 a week | during 1&1S and every married couple j who jointly received Income averaging S8S.50 a we*k should secure at once j from the nearest Deputy Collector or j the nearest bank a blank Form 1040 A. Thai form contains the information he ] will need to enable him to figure his j correct net income and any tax that he j owes the Government. The law requires that every unmar- J tied person who had a net income of j fl,000 or over and every married per- j con whose net income was ?$2,000 or j over (including the income of husband I or wife and the earnings of minor | children, If any) must make a return j on or before March 15th. And this re- j qulrement does not hinge on whether j the person owes a tax. Taxable Income. An individual must include under gross Income all gains, profits and in-t come derived from salaries, wages or compensation foF personal service of whatever kind and in whatever form paid or from professions, vocation*, business, sales or dealings in property of all kinds. Interest, rent, dividends Or profits derived from any source whatever. Very few Items jf income j ' are' exempt ! Deductions include ordinary and nec- ! essary business expenses, interest paid ] or accrued on Indebtedness, taxes of j all kl?ds except Federal income and excess profits taxes and assessments for local benefits, losses actually sus tained, debts ascertained to be worth less and depreciation on buildings, ma chinery, fixtures, etc., used In business. A further deduction is allowed for con tributions to corporations operated for religious, charitable, scientific or.edu cational purposes or for the prevention of cruelty to children or animals to an amount net exceeding 15 per cent of the taxpayer's net income as computed Without tin benefit of the contribution deduction. ?. The taxpayer is not allowed to de duct any personal, living or family ex pense, any amount spent for improving property or making good its exhaus tion for which an allowance Is claimed under depreciation. Figuring the Tax. ' Before figuring the normal tax the dividends are deducted as credits from net income, together with the personal exemption. As in previous years, divi dends of domestic corporations are ex empt from normal tax when received by the stockholder. The normal tax rates for citizens and residents are as follows: On the first $4,000 of net Income In excess of the credit*' the rate is 6 per cent; on eny further taxable income the rate is 12 per cent. The surtax rates apply to net in come of each individual In excess of $f.,000. The personal exemption and the dividends are not deductible before computing surtax. In the case of re turns by husband and wife, the net income of each is considered separate ly In computing, any surtax that may be due. Form 1?40 should be used for making returns of net Income exceed ing $5,000, end the instructions on that form will show how to figure the sur Business House Returns. Employers and others who paid "wages, salaries, rents, Interest or sim ilar determinate gains In an amount of $1,000 or over during 1918 to any person must file an Information return with the Government. Blanks may be secured from the Collector. Every partnership must file a return showing its income ami deductions itnd the name and address of each partner, with his share of the proiirs or losses during the past year. Personal service corporations will file similar informa tion for iyjs. * ? ? INCOME TAX PAYS ? ? FOR PUBLIC BENEFITS. ? * - ? * "Viewed In Its largest ami * * truest sense, the payment of * ie taxes Is payment for benefits * ic receive*! or expected, only from * a narrow and essentially selfish * * and shortsighted viewpoint cau * *? the Individual propose -to hhri- * * self the evasion of tux liability * ir as a desirable course of action." * it ?Daniel C. Roper, Commission- * * *? of Internal Revenue. * * ? .Charge Against Major General Pershing Suspects At tacks Made on Brest. I Washington, March }.? -a cab*e {gram from General Perishing made public today at the war department, j charges that a campaign of criticism ; against the handling of the em [ barkaiion camp at Brest, France. ! grew out of trial by courtmartial of {Major Alfred W. Birdsall, formerly ! of the New York Evening Telegram. J The message states that the "vio-: j lent newspaper attacks" upon thej j Brest camp began about the time] j Major Birdsall returned to the Unit- j ed States after having been repn- j ! manded. reduced in grade and lined j for striking an enlisted man. It adds that Major Birdsall threatened be-1 fore he left that he ?'would get some j I one at Brest " j General Pershing's message fol-! lows: "Reference P 2105 ( a cabled in-> qutry from the department) reference criticism against port of Brest, fbl- j I lowing information received from in- j ftelligerice office at port: j "fa) September, 11? 18, Major Al ! fred W. Birdsall, formerly of the New j j York Evening Telegram and form- J ! er provost marshal of Brest, convict-j ed by general courtmartial of various j offenses. j "(b) December, I91.<fc, Major Birds jail ordered to Brest in connection j with investigation of certain suppos ed irregularities. "(c? January -4, 1019, Major ! Birdsall sails Fnited States after hav-j ing made threat that lie 'would Keif I some one in Brest.' ; "(d> February 1. 1919 (about), j violent newspaper attacks begin." The war department made public at the same time the courtrnartiaJ record in Major Rirdsalls case. He was charged with violation of the j &6tli article of war, the general or-j tide covering conduct unbecoming an officer. Th<-re wei t- three speei/ica: j 'ions charging that in Juli?-, l'JlS. r Major Birdsall struck. Corp. Harry W. ! Clarens of an infantry headquarters company, in the face with his hand; cursed Oiarens who was then a nris- J oner in confinement and then order- j ed him placed in irons in violation of j army regulations. Major Birdsall was found guilty j on all specifications and sentenced to j be reprimanded, reduced to the foot! of the list of majors of the quarter master corps for the period of one year and fined $600. In reviewing the case the review ing officer reported the sentence, "totally disproportionate to the grav ity^ of the offense committed by this officer." hut added that In order that} the office)' should not escape punish- ! meat "however inadequate*' the sen-j tehee was approved. rsmp Jackson Deserted j -? i! (By Harold Booker) j Columbia. March :".?There are! ! now only about 9,000 soldiers at i j Camp Jackson. Over 30,000 men havejj been sent from the camp home since; j the signing of the armistice. Col?m I bia is already beginning to take on j a "before the war" appearance. ! Two hundred and thirteen South [Carolinians were dischatged at the j camp Monday from the 61st Coast j Artillery regiment. These are the j men who were organized into Com j pany B and Headquarters Company i of the Coast Artillery at Fort Moul f trie last year. The men were at! j Camp Jackson only four days before] getting their discharges. They ar I rived from overseas on February' 18' j and wcrr sent to Camp Upton, j These Coast Artillery Companies t left South Carolina last July and j joined other companies at Camp Eus tis. Va.. and they sailed for France j on July 17. They never got into the j front lines but were camped several j months at Castillion, France. They were a part of the "3rd Brigade of! heavy artillery. The. men left for their homes in i various parts of the State Monday af- j ternoon. They were companies at j Greenville, Spartanburg. ^Greenwood : and Gaffney when they were called j I into service. Dr. C. V. Akin, director of the State department of venereal disease control, will go to Charleston on Thursday for purpose, of complying: arrangements for- taking over gov ernment venereal disease clinic, which up to this tlrno has been op erated under control of Passed As sistant Surgeon W. H. Slaughter. The Charleston unit is one of the most important clinics in the chain which the department of venereal | disease control propose.-* to organise throughout the State. ! [Smith Kills Son-in-Law ! Bishopville. March l.? K. G. Smith,! fa well known citizen of the St?kes: Bridge section of this county, shot j arid instantly killed his soh-ih-law. j W. 1>. Watson, Jr.. last night a!. 8 ! o'clock. j The killing took place at Smith's [home about four miles from Bishop* iville. it seems from the facts galh-j i ered at the coroner's inquest that, Watson came to t?>wn yesterday and ' returned to Air. Smith's home late in; tin- afternoon drinking and began to abuse his wife. Si:?- grabbed up heri infant baby runt ran oui of the house. ll< is said to have, thrown a lamp at her and when h<-r father. B. <J. Smith, interfered. Watson pulled out his knife and made for Smith and Smith shot him with a shot gun. the toad taking effect' just above the heart. Death resulted instantly. Watson has been in I he army but in- svas recently discharged and mov ed to his fat her-in-law's plantation and was making preparation to farm. Smith came to town immediately and gave himself Up and is now in jail. Washington. March -1.?-The house early today adopted a resolution ex pressing the hope that the peace conference tvill "favorably consider the claims <>f Ireland to the ri;;iit of sell determination." The resolution goes to the senate where it is con sidered improbable that u.ny action w?i bi tck^n teefcra adjournment. English View of the Cotton Situation Sir Charles McCara Says There is a World Wide Shortage of Cotton Goods. (By Harold Booker) Columbia, March 5.?Sir Charles McCara. the noted English cotton expert declares that there is now in the world and will ho for a long time a shortage of cotton goods-. Mr. J. Skottowe Wannamaker, chairman of the South Carolina. Cotton Associa tion, has been very much, interested in the following interview cabled from Lancashire, England, to the Toronto Globe: "It is all a question of manage ment'' said Sir Charles, "ami given good management, with government co-operation where necessary, the cotton industry of Lancashire will soon be predominant as of yore. Cive us a little time in which to recover j from the reaction of war conditions, and to got our machinery into shape for coping with the world's demands, j ?nd all will bo well. The. presentr trying conditions cannot hut be tern- ; porary; the cotton industry, next to j that of agriculture the. largest in the.; world, cannot be long checked. The: world wants and must, have cotton goods. "Reverting to the question of out put. Sir Charles stated that so far as, concerned the production of yarns; from American cotton, not more1 than one-h?lf of the spindles in England has been running for a eon-! aidorable time. The section devoted ( t? Egyptian cotton had Utt&n operat- j lug for longer years, but a scarcity of! labor bad been a serious hand?ca.p. j Like other machinery of ;i high grade, that devoted to the manu fa c-1 ture of cotton wears out more quick- | ly when ir is standing than when it is working.^ sir Charles added: "I would <;iii attention to this onej important fact, viz. that a large pro I portion of the cotton spinning ma chinery is made in Lancashire, ami : that since the beginning of the war our machinists, owing to che exigen cies of the war, have not been able to do more than make the absolute--j ly necessary repairs and renewals inj the country. ]t may be f.,':.-)! for; granted, too. that in the matter of; neu- machinery, priority of delivery'] will bo given to France and Belgium, and at the present price of machinery; j (it Is practically 200 to 300 per cent! above pre-war rates) it is impossible; to see how new mills can be started] successfully to compete with the mills j already in ?-xistenep. "Now. take America. The on!ton! mills there, -ike the cotton mills j hero. have, during the last two years, j been to a certain extent engaged on j government work, but even in normal | times they are only able to export i> per cent of their manufacture of cot-i ton goods, and that won't go far to-] wards meeting the world's wants. You will see from these facts ihat j there is no possibility, for some years to come, of the world's production of j cotton goods being equal to the j world's wants." i Sir Charles was of opinion that for! some time there would not be much ' dropping off in prices, because, owing! to the conditions he had mentioned | relative to machinery and .labor,; cloths, which in normal times usual ly take six months from the raw' ma terial to the finish, are now taking, nine months, and cloths taking the. lat- j ter period in pre-war times now take! twelve months. Also the great in crease in tho cost of labor would j counterbalance any drop of price in' raw materials. The stocks of cloths I now in hand should be easily dispos- \ od of in view of the demand once j confidence was re-established. j ?'That will come with something: definite in the. way of peace eondi-? Lions," he said, confidently, "and that' is why we are looking to an early set-! tlement in Paris." He did not think j that the reported fact of a good stock; o:' cotton in the United States would ? have much elfeot in lowering prices! on the manufactured article. If the; cotton could not be converted into eloth any faster than was likely to be the-case for n. long time to come. he! could m>t see how it could affect j prices of the finished articles. Mexico Branches Out i Mexico City. Feb. 10 (Correspond-! ence, of The Associated Press)?The! Department of Industry, Commerce and Labor has ordered the establish- j ment of twenty-Three commercial ex-! bibits in X'nrth. South and Central ? America and Europe and has appoint-j ed four commercial agents who will be stationed In St. Lotos, N'ew Or- ! leans nad San Francisco and Barce-j lona. Spain. The exhibits will be! [housed as adjuncts of the Mexican! jconsulate in San Francisco, Ivfrw Or j leans. Tampa. NVw York, Los Ange-i lies, Philadelphia ::nd in Central and] South American and European cities.| I including Havana and Lima. j Americans in Siberia j ! Vladivostok, Jan. 5 (Correspond-; j ence of the Associated Press)??The! [American command here lias organ-! izod special military patrols to main tain the discipline of the American! soldiers, says tn<- C-olos Primer yy in' a recem issue. As proof of the of j fectiveness of Miis service, the paper, says thai roe< nMy there hay nol ? !?<?<:? 11 :i single scandal in which :<o 'American soldier has been involved [and tho population of the outlying! [districts and the chief of the militia ; have expressed their gratitude b.?j 'Major Samuel Johnson, in command of tin* American patrols. There nr? : ! <i patrols, euch consisting of ."> men. Berlin. Tuesday. March 4.?f!ov ! ornnie.n'i troops occupied Halle Mon day, after street fighting, in which thirty civilians wove killed, according to an aviator who arrived here by airplane from 1T:i!I<--. The troops also suffered casualties. \'?-w Voik. March '. - O. Carroll; Todd has resigned as United States assistant attorney general. iL was learned here today, prior to the de partuxe of President vv'iison. eturning Hero FROM THE "He did't care to talk about the war. A stiff bee, a sharpnel scraped fore arm and a bandaged eye gave mute but eloquent testimony as to what he endured." And we respected his wish. That sort of reluctance is characteristic of real, red-blood ed heroes who've faced the tor ments of a thousand deaths? its the modesty of a valorous de fender of the right. But put that same individual in civilian attire of the Griffon make and he instantly relaxes, ihaws out and waxes eloquent. The habiliments of everyday attire put his mind at ease?he's more given to re trospection than formerly. And the same reasoning applies to the great mass of in dividuals. When a man puts on a Griffon Suit his think-tank functions in profitable channels?he is 100 per cent proficient, physically and mentally. Can we demonstrate this to-day? 5? .soo We Offer a Nice Selection of GRIFFON SUITS at $30.00, $35.00 & $40.00 The f mel Dry Goods Company Republican Move Hurts Soldiers Washington, March 4.?Failure of the army appropriation bill anil oth er military measures to pass before congress adjourned leaves the war department in a difficult but not a serious situation,' Secretary Baker l said today. Xo immediate shortage of funds to eare lor the troops i.i inj prospect. Mr. LJ.-ikcr said his greatest regret! was that failure of the army rcor-1 ganization hill meant that a num ber of men of the war time army must remain in the service for a longer time than would have been necessary otherwise. Pointing out that reorganization j bill proposed the formation of a reg-! ular army of 5(10.000 men, Secretary Haker said that "by enlisting these 500.000 and getting going we would have had troop.'* to replace those; whom we will otherwise have to; keep." . ; ' If the bill had passedj*. he r-on tinued. "vre could have started -n once to organize this body of men and i.? withdraw the temporary membeis! of the army who are of course anx-j it-its t?? get away." j Tim strength of Lhc old regular amiy enlisted personnel, subject to continuous service after the war by the terms of enlistment^ is only about 4 0,000 men. Cotton Law in Effect i Washington. March 4.?-The cotton futures rider to the guarantee wheat] price mil which war, si:;n'-:l today byj President Wilson becomes effective j tonight ;ir nildnight. Under it- onfyj 13 grades of: cotton ?from low mid dling up.can be delivered on future! conrraets and all cotton so delivered must lie classified by government graders. Authority to enforce the new law is vested in the department of agri culture's bureau of markers which announced tonight that the act would deny the rlaht of delivery here after to ri^hi grades of cotton hiiU crto deliverable on future contracts. Colored cottons which are equivalent to the low middling grade may b?- de livered, it was explained. Siaee in,, lov. gradi-s of cotton that! is he low middling ivia> not ???? <!? liver-j ? ?d hereafter on faiun' contraeris, it j was said thai ! e.i. ljust men I of many order* now ouh;tan?ttnu woolO* b#*.| nc< essary. Mexico City. Feb. |0 (Correspond-' ence or' the Associated Press-* - -Senior (tarza T'.t.'v. under soerctary of for eign relations; is ijuotcd l>\ lb" news-i paper KxeeJsjor ;>s saying thai tin* Mexican governmeni has recognized new Eberl government of Ger many. No official r?n noon com en i i" fli'ee) b:iS beC.ll in.n.'e. Xcw York. March .'? Trans Atlan tie and coast-wise shipping in the harbor are at a standstill again t" day r>s th?- ::ttiU<- of harbor workmen became more effective. The strike caused great inconvenience t ? thou sands of person ; v. ho ordmarilj U::e ?fc-9 Hudson river ferri*3? News From Columbia Senator Neils Christensen Will Not Resign?Banks Hard Hit. (By Harold Booker) Columbia, March 5.?There is gen eral rejoicing over the State over the decision of Senator Neils Christensen of Beaufort to reconsider his an nounced intention of resigning and to remain in the State senate another session. The Beaufort senator an nounced shortly before the opening of the last session of the general as sembly that he would, at the close of the session, tender his resignation. During the recent session resolu tions were adopted by the finance committee of the senate, by the State j canal commission and by The senate j as a whole urging the senator from Beaufort to reconsider his announc ed intention of quitting the body. In addition letters were written by prom inent men from all over the State who recognise the value of his ser vices to the State. The resolution in the senate beg ging him to reconsider his announc ed intention was offered by Senator Rodgers of Spartanburgr, who has al- j ways ? ad different, political affiliations from .he Beaufort senator but who recognizes that the State, can ill af- \ ford to lose the services of the lat-j tor. There is not a man In the public j life of the stale today who is repeet-j ed more by those who know him i than Senator Christentum. The j members of the senate recognize in j him a safe counselor ana an excel- j lent b ailer. He has decided convic tions and he is a scrapper for legisla tion that be thinks is for the best in tfi?*est of the State. But no senator has ever had occasion to accuse him of unfairness; He fights but he fights cleanly and above board and only for those things that he thinks are; right, if he ever makes a mistake j is an honest mistake and if he is con- j vineed that he has made a mistake he J acknowledges it. South Carolina has good reason toi rejoice j; his decision to stay in the' senate. A; this critical time in the life of the Stale his sei vices could j iii have been spared. ..'i is estimated by Columbia bank-J ers thai the Diiiure. of the bill exempt- i iug from taxation twenty-live percent of the eapiut! stock of banks invest-! r.1 in Jjiborty Loan bonds will cost | the hanks of the State no less than s j noo. Some bankers say the less will toutl $2?0.000. The bankers j are quite naturally very much put j out over the matter but it seems that i there is nothing th. Lhey can do. If. is possible that legislation may be passed at the uexl session providing Cor the refund of these taxes. The Stale board m" education is ex- { pectod to meet hi Columbia shortly for the purpose of electing a- regis- j ' ra r for the teachers bureau. An act! w.is pissed ;>t the recent session of the general assembly taking control of this bureau fron: Superintendent of Education Swearingen and placing it under the Stale board. Dr. W. s. Stokes, who held the po sition under Mr. Swearingen, is a candidate for the position. It was th? discharge of Dr. Stokes by Mr. Swear ingen that led to the legislation tak ing control of the bureau from the State superintendent of education. The annual meeting of the South: Carolina Livestock Association jwfjj be held in Columbia March 11 and ?12. The dairy program will be com plete with moving pictures and ad dresses by experts. Thomas O. Law ton, of Garnett, Hampton county, is secretary of the association. Washington, March 5.?Naval sta tions and yards were directed by Sec retary Daniels today to restore to his former position upon discharge every man who left non-combatant work to enter the fighting branches of *the service. Paris, March 5.?At a meeting of the German cabinet Monday it was agreed unanimously, it is understood, that Germany could not submit to coercion from the entente, either in armistice negotiation* or in the peace pourparlers proper, according to a Zurich dispatch. -? .... i ?.m .i ?* "? Traveling 'Man Says "Thought My Time Had Come." "Had Given up Hope of Ever Being Well Again. It is Aw ful to Feel That You Have No Chance, But Dreco Changed it AIL" ' I cannot fully express my appre ciation of what Dreco has done and ifl still doing for me." declared Mr. Jas. T. Brockett. the well known traveling salesman who ??covers" Georgia, but Whose homo is in Greenwood, S. C He gave this statement at Palmer *& Sons Drug Store in Athens a few day3 '?); is no wonder to me the enor mous sale Dreco has. since I know some of it's powers," he continued, "For r feel that it has actually saved my lilt: and it deserves the highest praise any one can give it. '1 have spent thousands of dollars in search of health. Every stomach remedy l heard of, 1 bought. 1 had catarrh of the stomach and nothing ever did me any good but this Dre co. My kidneys were weak and my liver inactive, but the great Dreco has remedied all the ills. Nothing is too good for me to say?in fact, I don't know how to make it strong enough.** To keep the health up to the high est standard, one must keep his stom ach in perfect order so that he can digest and assimilate the food prop erly, thereby eliminating dyspepsia, indigestion, biliousness, gas on the stomach, backache, sallow complex ion, dark rings under the eyes: in fact, all the symptoms that follow stomach disorders. Dreco. the her bal tonic gives the desired results in those distressing symptoms. Dreco is now sold by ail good drug gits throughout the country and is Mghtv reoomroend?<] tn *Snm!er h$ SI6ertrs f?fug Store.?Advt.