The watchman and southron. (Sumter, S.C.) 1881-1930, January 26, 1921, Image 3
SHOCKING STORY
OF BICHAM CASE
tawfttiffttioQ of Killinii of fam?
ily Leads to Arrest of Edmund
CORONKK STILL
WOKKIM; ON ( ASK
Statements of One of Murdered
Women Implicates Surviving
Brother
Fit?.?Micr, Jan. -The traced)}
n? ur Pamptivu last Saturday .1 rt* ?? -
ssasn which coat the liven of thvte
mem ''is "f th. | liuhuin laniil.. ad
ittn adopted child "en, u???k a aenatV
i "iki i am t his a le 'noon a hen i! I?
niumi Bin Ham, on of the Iwo aur?
VtVtna i. minis ot the family und
t %i in st to Oppen an I hit aoene of
the ti iiK' dj . hi l oi li MJ to his st.it?
niont was arranted at the plantation
home and brought to the count) Jail
hero, Hla urlfe acoompanled him to
Um ..?Ii. Bdmund Bisjhsm wua nr
rented ??> Ueput) Sheriff \v. M. Bureh
on a amrrani iworn oul by John W<
\\ I v i ... n, the ather of i ha two
hildr n killed. Coroner Smith and
''. m Root, an ofacer of Pamplleo,
am b panted him. Ilia ham la chut god
wuii murder, He tubmltted to the
?t t|ulell> am manifested lltth
? >r no eon< em h i efueed to me ke
;nis itatement tonight arhen seen
at t?ve jail
Tbn persona klhVd on the Blgham
plhnta\lon last Satin la) were: Mm
m. m Harham, her tteuajhter, Mis.
\i irsjtf nia< k; i.? o and John Me
? 'iiH'krn, two adopted children: ami
I., s. Blgham, brother of Mis Black,
FIN f mill i .1 ad t 1? daasjhter and
oi?f v* tin* ? biidn M urere anisirently
killed instantly. Tin- youngest child '
died at I o'rloek the following morn
ln#, nid 1, S. [tlghnm, who was
thought at the tun to have com?
mitted tb ? crime, w.is found dead
in thrb w- <m1h ahotit a mile from the
home at 11 o'clock the following
mertPmg. lit grasi ? d a pistol in his
hnfedrand .w bullet had pierced Ihe
nrht femple. The othei four victim*
I ISO died ?>f pistol slmt w?amls
Coroner Smith a*. Id this afternoon
that several aegnroei would be *r
i??t?#?r! and held ih material wit?
nesses It \n his opinion that now
th.it Itbrhum Im ur der arrest othe r
testimony bearing on the case may
be for beaming.
in making the arrest of Blgham on
thft warrant of McCrackcn, the affi
davlt of . Philip Airowamlthi an a:
torne> of this city, wax given great '
consul ration, in hit affidavit Arrow
lolf h dec is res ? hat I . hud been the
attorni > for M's III irk nnd for L. S.
(fhntley) Klgham. ts'o ol the peraona
killed, ilnc* the tpi Ing of 1920 und j
that, therefore, he hud. become Inti?
mate^ aruuninted with their af- '
fairs
At the outset of tie affidavit, which
WSS BWOrn to tu tor* the eorom r.
Mr Arrowamlth declarei thai Bd?
n-und Blgham i??s? ei Interest in the
estate of tho late Ik rmtor b. S ltiK
ivnm. this 'having boon conveyed to
hl? aiother nnd brother, Ha also
deClares that the payment of the
bond roeheated by i>r. Cleveland Bag*
ham v. ho wua COnvteted for the murr
j. i el lux wife and aenteneed lo
three .f?r? in tin state penitentiary.'
had been provided for by deposit of
amount sutfiei. n! lo eo^ST th?> bond
in a l-ank The moncv was
t Im pi m ' - da Of ? HI 11 IgOgX on tho
.state lands and that Solicitor T*.
m. Onoune or this |mih-tal otitrtflt
had in hla possi aalot th. i i rtlflt ate
of sopostt Mr \i owumlth ais>>
aver* that h. has In his possi s*ion
atl ot the original deeds irelntlng to
the Blgham landi Continuing, th.
nt s t \ s t h.(? on .1 a nuatf I,
Iftl. L s 111 chain an I Mrs Margie
Plack came to bis homo and at Iholr
rei|Uent he accompanmd tie in to tils
oitire where Mrs mack, who was1
great I v agitated, made the following ,
geattoment:
'"I nuned thrio blank deeds in thej
preOenre of witnesses and left them
with Smiley no that If anything hap
sensd to me my fath< r'a estate could .
?..? h \ ?Ias m\ mother and Smi- |
le> de?hed All these papers Wore
stolon t'roni Smiley. I found them In
Kdniund's posseaston. When I at
tempted to seeure posseasion of them
Kilimiiiil It. w Into n passion and
threatened to :ak. mv life na woll
as ttiat <>f mv mother, I gave up
all hope of Bettina tno deeds hack
and hh' conduct Is sie h that I am
afraid ho will kill i ic at any mo?
ment <?"?! I want you to prepare my
i will, alvlnir nil of iii\ property to
my hr?thoi Smiley, and charging
BLlalm, n* I know In will, to take euro
nf m> mother and my two little
aidopted b*?ya."
Mr Arrowamlth further declared
that he drew the will as Inatriieted
and it wan witnessed b) hlmaeir, 11.
' T. alryee and Marshall \V llrkdgea
/ind that b?- iueo poruted In tin Will
Ihe Muteiio nt of Mm Itlaek lo him
v regsid ik' the threat- auai i^t le i
Iff
At the f.iu'h.i m Im 10 ilo? i 1 i
noon officer* inadi a ? in h foi (
|M?m re u'ho to tie ?? ? *'<? lamb in I
i n i he V ill im ntiom d in t he A:
rowomP h ?itll?li\it. hut did noi i|
Nat, Mlaha in stated ' hat le b id i
1 but uft?-r look Ion '?vei hin i-.i
ps remarked thai lo ' i'??ubl not IIml
now ' It w.??? ti si 1 . ? v. .1 ? Ii i*
S. Msjham, win- ituppnaedl In
had whoi and kit ? d Ins mother,
If M HiKh no. ,l- aster M ? N
e lllack. and tie* latfoi s two
'children, l?eo and J ?bn Me
, and bad tb? R gone Into the
i holt* ii i ? iron tie b . i ? ami
gSelf to d< it li Tie i ? v ?
the minds o' tin enrol
iL. S ISitfhiiM w lie- p?
^ Ih i i.n ,i nd i: w as
Slay read? rinK >* verdn t
ggial evidence could be
s arreit of his hi oth< i
m, hAs givoa the ease
i most Interesting aspect.
with rareren?? to ihc estate lands
It appears thai a rets days before
her deathi Mrs. .1 Bogan Cain, fl sis*
tor, Is alleged i" liave siku? .1 deeds
transferring eeraln nt tin- lands to
Mrs. Margie Blo< i< This is said t->
bars been after the Cleveland Big
ham bond had been arranged for.
In view ,.1 the fact, as presented, In
Mo Arrowsmlth affidavit, that L s.
Blgh?tn had not only been made the
beneficiary ?>f Mrs. Black's will, but
he bad In ids possession deeds
Signed in blank S/hleh hi' COUld have
used a? ho desired, it i-s urged that
the question ot motive for the mur
? o fs 'Oi tin- par? of L> S. Blgham, as
tar as property consideration wan
concerned had been removed.
The affidavit of Philip Arrow
smith, an attorney of this elty, taken
by Coroner w. Marvin Hm Ith, is as
follows:
"i was attorney foi Mrs. :.: m
lUgham, L s. Blghnin ami Mrs. Mai
gle a. Blocki ami have, therefor*
been rather Intimately associated
with them sine? opening of the spring
of I sso. My employment was with
regard to ih? estate lands of l. s.
Blgham, Sr., deceased, and in which
Bdmund Blgham had no interest,
having conveyed to his mother and
brother,
"Pursuant t<? my employment 1 nr
ranged With the First National bank,
of Florence, h| mortgage of the prop- j
erty, tor the bank to issue its cor- 1
innate of deposit for an an ount !
Blfltctent to pay to thS state of South !
Carolina the judgment which had |
been rendered on tlie Pond escheated 1
upon the default of Dr. Blgham
m Itlg, 'Phis mortgage is duly re?
corded and the certl#oate of deposit
is in tin- hands of Solicitor Gagqus,
"During the last term of the crim?
inal court, as county attorney. in
connection with the investigation
then being conducted by that bod)
Into the mutilation of the couuta
records of which were alleged to hav<
before them, whieh 1 dill. As county'
attorney I had no information in re?
gard t?? the matler which they wer?
Investigating, hut as Mr. Bighorn's
.1 tomey it was my pleasure to ad
Vtse the gland jury that 1 had in
m\ possession the original deeds, the
records of which was alleged to have
been torn from the books, which 1
would be very happy to dlspla) to
lbs ^rraml Jury or any one else upon
request.
"Subsequently some members of
Dm i?>dy ealhd at my offlCC ami In?
spected tin original deeds, i ven?
tured the opinion to the grand jury ,
thai Mr, Blgham could hardly be
guilty of destruction of the record
i the retention of the original
? It eda as common sense ami pr?dere,
would have dictated tin destruction
of tie original deed and the preser
\.: |Og at all cost, of the records. As
11 matter of facti i have in my pos?
session ail of the original papers re?
lating to the Highani lands.
"Although 1 was frequently in con
ferenee with Mr. Blgham, who was
lather Inclined to discuss frequently I
ami at length matters affecting him. I
In BPVer at any t'llle mentioned the
postollic, math r to me.
? < mi Saturda) night, the Ith of Jan
saury* 1111, between 1:90 and *?
o'clock. Mrs. Margie a. Black and
her brother, 1* s. Blgham, came to
my hum.' ami requested me to go
with them to the ofHco, as I hey I
wished me imnmdiatidy to handle a
matter of great Importance t<? them '
At that time Mis. Black appeared to]
be greatly agitated, i was already
preparing tu leave home to go t<-> i
the office with W. Marshall Bridges
mil O, T. IIrj ce, l. therefore, ace ?m
panied Mrs, Black ami Mr. Blgham
to the ofliee and Mrs. Black theil
mads 'his statement to me, (She
i id HI Woi tls to this effect ? \
1 Bsgned three blank deeds in the
press ace i<f witnesses and left them
with Smiley, so that if anything
should happen to nie my father's es?
tate COUld be handhd as my motln r
ami smdey desired, All iin s,, papers
Were stolen Dion Smiley. I found
them in Edmund's possession. When
i attempted to secure possession or
them gHnund Hew into a passion and
threatened t.. take my lite as well ai
that or my ne.ther. i gave up all
hope I of getting he deeds bock, and
his coltdUet is such that 1 am afraid
he will kill me at ;^r> moment, and
I want you to prepare my prill, giving
all of my prop* t> to my brother!
Smiley, and charging him, as I know
he will, to take <are of my mother
and mj two Itttlu adopted boys.*
"1 said to Mrs. Black that It was
inconceivable t?i me that her life was
in danger at the hands of her broth?
er, ami Smiley, a' that time, said if
the matter weiy left to him he had
no dOUbl but th; t In- could prevail [
up*>n Bdmund to give up tie deeds
ami the winde ma tor would be there
by settled. Mrs. Black however. In
Si t ad thai her life was In dangei
and requested nie t'? draw the will. I
' i was after office hours and there1'
weir m? stenographers present, go i .
then fore wrote out on three sheets j
of our eorreapondenee stationery u
will, by which i gave all of her prop* '
i-rty, of every hind and description,!
wherever situated, by her owned, or'
to which she might he entitled it the ,
lime of her death, to her brother, U
S. Blgham, m fee simple. charging:
h m with tin duty so to use Dm prop- '
.i??< h<> as to provhie u home for his!
mother und th two little adopted
hoys, naming them. and providing!
them With SUltabh education 1 also ;
-.lot. m the will the reason, as above
stated, wh i WOI made, and when
I he will is produce.1. if it Is. it will |
. it oi d I hi rviili hit Of I hs 1 hi ? utS
which hud been mide against ths * * t' ? -
oi Mi Rlark by her brother. Rd
nuind This will ?vas read over <??
Mrs Illach In Do presence of Mr. ,
l'rids< i and Mr, I ryci She signed It
II lid we three sr|t||< Wed It, indorsing
the margin of each page with our in?
itiale Th? will Wa* Ihen turned over
tu Smiley, who placed it in s ted
cardboard envelope, and, putting It In
hat pocket, in .net Mrs. I thick with?
drew II nd I ha' I" nelt lnr in or
hoard from them slnee, and '>n's of
them through Ihe reports that havt
? mi i' in me of Ihe horrible tragedy,
i g|gn< 11 i
"Philip D Arrowsmlth."
The ringed boo snake was anclvnil)
worshipped by the Mexicans.
ON A BUSI?
NESS BASIS
Government Col Ion (iradw To
Be Paid By Those Who Re
quire His Services
The county of Su niter having de?
clined i<? make an appropriation to
assist in the maintenance of Ihe
government cotton grader ut Bumter
and for the expenses <>f keeping up
the neeeaaary ohice force, rent,
and uther expenses, it has been decid?
ed :>> the officers of the Trl-County
Cotton Marketing Association to en
doavor to keep a government grad?
er here and i<> keep the offices open
!?> charging the small stun of ten
i er.ta pc r hale for grading to be paid
by the cotton producers who have
|hcir cotton cut, graded,' stapled, and
??corded. !2ach of the state cotton
u. chouses In Bumter county will be
naked ; -o to contribute ten cents
pi r bale for every bale stored in these
M houses.
The government grader at Bumter
will guarantee that all cotton grad?
ed by him will be delivered from the
warehouses of the county strictly to
grades, .and If it is desired wHl per?
sonally be presc nt When cotton is
withdrawn to see that the WUlel/^USes
deliver the cotton ts per government
graders' record.
The government cotton grader at
Bumter has proved of much value to
thousands oi cotton farmers through?
out Bumter, Lee, Clarendon and Wil
llamaburg counties judging by the
tin .and..; who haw cotton graded
and who expressed themselvea as be?
ing satisfied that tnis is a great edu?
cational proposition ami money-sav?
ing arrangement for cotton produc?
ers. The hist on of the government
cm ton grader in Bumter is as fol?
lows: in l!?14 the Bumter Chamber
of Commerce requested Congressmen
\. I'. I. \ei to have the department
of agriculture supply Bumter with a
grac er, the t hamber of Commerce
providing for the drat year the of
tlee room and fixtures ami other as
stam '- As suggested by the farm
Icnslon division of Clcmson Col
the Chamber of Commerce or?
ganised what is known as the "Tri
County Cotton Marketing Associa?
tion' composed of members and di?
rectors from Bumter, Lee. and Clar
. ndon counties. For two yean the
: nitCtl BtatOS department of ugrieul
d of rayed the expenses pf the
grader's salary, the other expenses
s e h as office rent, janitor, clerk, etc .
i" Ing paid partly from annual dues
Df one dollar from the members, and
money received from cotton sam?
ples donated by the cotton sellers.
Keeently a farmer was offered 15
? ? fits for a bale of cotton. The Suin
lor government cotton grader got him
twenty cents for the cotton after
properly grading it.
About two years ago the United
Bti t< i department of agriculture re
quired an appropriation from the
. Mint} of Bumter or guarantee* from
tome one thai ]?:ut of the grader's
sitlan would be paid by local inter?
ests,
From September 4th. 1920 to Jan
Mary 10th, 1921 the Bumter grader
ha cut. stapled, and graded thirteen
thousand bales of cotton and recorded
>;a me,
Hundreds Of intelligent botton
growers have said that the govem
nn tit's disinterested, expert, efficient
grading has taught them a great
deal about marketing their cotton
and that they saved from one and
.. half t" four dollars per hale by hav
ng their cotton properly graded, re?
corded, lagged, and cerltlied to on
their cotton warehouse certificates
When stored and borrowed on, or
when sold immediately after govern?
ment grading.
The cotton growers will do well
to back up the government cotton
grader nnd keep this oecessi ry1 oili
clol t)n duly.
The United Stales department of
agriculture and the county of Bum?
ter have clone their fuull duty In es?
tablishing this Important position and
' is up to the cotton producers t*?
lave their cotton graded and to keep
Up this institution Which means so
much to them.
The" officers of the Tri-County Cot?
ton Marketing association arc J, M.
Kolb, president; J. Prank Williams,
secretary; ?;. A. Uemmon, treasurer.
ISvery farmer who Joins and pays one
dollar helps to keep up an Import
int and money saving institution in
this association. Any one, however.
may have his or h? r cotton graded for
ten cents pe r bale whether members
ul the association or not.
SILK MARKET
DEPRESSED
Shanghai, -Jan. 20.?To tide over
111*1 effects of the depression In the
silk market, the Shanghai ailk and
cocoon guild bus sein an appeal fur
lid to the 1'eking government. Due
to the dull market more than lO.OOti
hi!k Workers were- Idle this month and
.'? liltaturea in Shanghai had been
11 t>sed
Customs returns hore show that
D,662 bah s Of Silk Wen- exported
oni .Mine i to November !??. against
it.'17 bales ror the same period In
IUI!?. Mo ,? than 10,000 bales wen
held in godowus (warehouses) ?>?'
Chinese and foreign exporters. la
this period the price of first-da ><
Ii lature silk fell from $1,120 per be u
to |080-odd, with n<? buyers In t':..>
market.
The appeal io the government fro i
Shanghai was based <>n action take i
. t Tokio In helping Japanese pi >?
ducers,
Mount Vernpn, in, Jan. 21 VI
t null* all of tin- * 186,000 obtaIn? d i
the theft ot thirty-one packages of
reja stored mail heir last Friday w. s
recovered today by posloffici Inspe -
tors in several raids in Mount Ver?
ne n. cine en i in four persons u -
rested on suspicion of complicity in
i '?ii v h Ite \. Guy st) le, o
? 1 ei' I'd t?? ot the f ree Methodlat
< hurch here.
FlalaltiN are given as medicine in
India,
CONSECRATION OF
BISHOP COADJUTOR
Hishop (iuerry is Assisted by
Notable Divines of Bpig
Columbia, .Ian. :'<? At an im?
pressive hpi*vice and before u distin
tlnguishcd e< mgrcgntiou, representing
? ?very part uf South Caroline, which
filled Trinity Kplsopal church, the
Right Rev. KJrkman Finlay, l>. D?
of Columbia, rector of Trinity church,
was today consecrated Biahop Coadju?
tor of the Bpisocpal diocese of South
Carolina. The consecration service
was participated In by bishops from
North Carolina and Georgia, who as?
sisted the Itighl Rev. William A.
tluerry, D. i>., of Charleston, Biahop
of the Diocese of South Carollrth.
I Forty clergymen of the diocese to?
gether with the ministers Horn a
number of the churches in Columbia
were present. Clergymen biking part
in the ceremony were tin- IVev. Wal?
tor. Mitchell. D. D.. of Charleston, and
the Rev. Ovtavlua Porcher, as attend?
ant prieata; the Kev. Albeit s. Thom?
as, as reglatrar, and the Kev. kT.
Tracy Walsh, an master of ceremonies.
The attending bishops were in addi?
tion to Bishop Guerry, the Kight Hev.
Josepii I!. Cheshire. 1). p., Hishop Of
North Carolina; the Right Rev.
Frederick F. Heese, D. 1)., Hishop of
Georgia; the Kight Kev. Henry A. j.
Mikell. 1). D.. Hishop of Atlanta;
the Right Kev. Thomas C. Darst. D.
D., Biahop of Eastern Carolina, and
the Right Rev, Junius m. Homer.
1>. 1).. Hishop of Asheville.
Bishop Mlkell preached the con
Hecration sermon. As the prot ss
Rlohal hymn was played tin ? rosa, the
Hag and the choir formed a proces?
sion. The vestry of Trinity church,
lay members of 'the council lay mem?
ber:-, of the standing committee, the
tin* clergy of this and other dioceses,
the master of ceremonies, the regis?
trar, the Hishop Coadjutor-elect with
attending priests, the presenters of the
Hishop Coadjutor-elect, the coconse
cratora and the conaecrator followed,
taking their places.
Following the sermon and the pre?
sentation <?f the Hishop Coadjutor
Clect, the reading of the testimonials
were conducted by the Kev. A. S.
Thomas, the Kev. A. R. Mitchell, Prof.
.1 Nelson Friorson, Hishop Horner,
BiahOp Reese, the Kev. John Ker
s'naw. I). !>., of ?'haileston; Harold
11. .Jones ami the Kev. Maynard
Marshall.
The promise of eonformity by Dr.
Finlay was followed by the examina?
tion ami vesting. After this cere?
mony tho act of consecration by Hish?
op Qoerry, assisted by the other
'hishops. was performed. Dr. Finluy
then took his position on the plat?
form as Biahop Coadjutor of South
Carolina.
Bishop Coadjutor Finlay was elect?
ed to his new position to assist Hishop
C.terry at a special meeting of the
Diocesan Council which nut in Co?
lumbia, October IS, 1920,
Hop? Makes Largest Revenue to The
Waahlngton, Jan. it.?Corn* king
of crops, produced an average only
120.98 an acre to farmers bused on
December 1 farm prtcea while hops
produced 1486.10 an acre, according
to averagei f< r the country us a
Whole issued by tin* department of ag?
riculture. The value per acre of hops
in 1919 was $874.75, while corn's av?
erage value per acre was $18.40. With
the exception of rye, cranberries, soy
beana and sorghum sirup the aver?
age value per acre las' year showed
heavy reductions from 1919 because
oi tin- declines in prices.
Wide variation is shown in the val?
ue per acre 0? the various crops,
while tin- averages for different :<tute?
show a broad range tor each crop.
Tho average farm value per acre of
the imp< rtant farm crops as estimat?
ed by tin- department of agriculture
for last yea'- and for 1010 follows:
WARNING TO
THE NOBILITY
Madrid, Jan. Wake up or
die" is tho warning addressed to the
Spanish aristocracy in an oditorial of
i:t Debate, which lushes tin- ancient
nobility of tin- country for its ?lethal
passivity" in all public matters. The
writer adds:
"In order not to succumb, tin no*
hility must noli only dHspla> more
democratic sentiments hot personal?
ly partleliNite in tin lite of the coun?
try. Otherwise, having already lost
its ancient clasa prestige, surrounded
by a materialistic bourgeoisie, a
middle class without any defined ob?
ject and a populace exasperated oy
political deception and economic un?
rest until it is ready for all kinds of
violence, the ancient nobility will
have nothing else to do than sue
oumb,
"The British arlatocrocy is giving
an example o( what an aristocracy
Khould do m order to merit its name,
tor its members have gained distinc?
tion in science, Industry and active
polities and hohl an Important plan
m the Intellectual, economic and so?
cial life of the country. The Spanish
nobility should take note of the sign?
of the times, for it has only a brief
moment to decide whether to wake
up or dlfa."
copal Church
Acre,
1021 Income Tm\ i ans You should
Know.
1 Due, in tin majority of rasen, to
I misunderstanding of exemptions, more
than 70,000 persons last year were .is.
Isessed a nominal penalty of from $5
I to $lo t or failure to file an income tax
I rot urn for 1919, although their in
? 'me for that year was not taxable.
( The revenue set provides s per
Ht'iial exemption of $1,000 for single
persons, $2.aoo tor married persona
head* of families, and an add I
jtlonal exemption of $200 for each
person dependent upon the taxpayer
for chief support, ii such person is
under is years of age or incapable
I of self-support. The deliquenta last
year were persons whose incomes ex
sctly equaled the amount of the al?
lowable exemptions and who consid?
ered it unnecessary t<. tile a return and
others whose income, because of de
, pendents, was nontaxable. but who
nevertheless were required by law to
make returns. The bureau of in?
ternal revenue, therefore, this year is
i emphasizing the fact that the re?
quirements to Iii? a return are based
solely On a person's marital BtatUS
and the amount of his or her income
for 1020. single persons with net
i income f.-r 1920 of $1,000 or more
I and married persons with net income
of $2.000 or. more must tile a return
Iregardless of whether their Incomes
'are nontaxable.
I let urns ol Married Persons.
The exemption of $2*000 allowed
married persons applies to the com?
bined income of husband and wife, to
whi<h "must be added the Income of
dependent minor children. A common
' error is for bo?i husband and wife to
claim the exemption, which is de?
signed to cover essential livin? ex?
penses. This exemption may be
'; claimed by either or may be appor?
tioned) between them as they may
j elect.
if the Income of either husband or
wife for the year 1!?20 was more ban
j $5.000, each should file a separate re?
turn. This is for the purpose of
: computing correctly the surtax on in?
come in excess of $5.ooo. which ap
j plies sepaantely to the net income of
: husband and wife, and not to the
contained net Income.
The surtax rates, which apply only
to net income in excess of $5,000. are
computed without benefit of the per?
sonal exemptions. Matty taxpayers
j make the mistake of computing tax
I on the combined net income of hus
| band and wife, to their own disad?
vantage. As an illustration, in the
'case of a husband whose net income
was $7,00d and thai of his wife $2.
. 000, the total normal and surtax, if
I the incomes were combined, would
amount to $480, whereas if comput?
ed on the income of each wo lid
'amount to only $250. In the drat In?
stance, deducting the personal exem
| ptton of $2.000 from the combined
'income of $9,000. the tax is on the re?
maining $7,000. At the rate of 4 per
'cent on the first $4,<?oo and S per cent
ion income In excess of that amount
j the normal tax amounts to $t00. The
j surtax, which is computed without
tin benefit "f the personal exemp?
tion, amounts lo $so, which is l per
cent On the amount of income be?
tween $5.0oo and $0,000, 2 per cent
on the . amount of income between
$0.000 and $8,000, and I per cent on
the amount, of Inocme between $8,
000 and $9.000.
if computed separately, the hus?
band may deduct, the personal ex?
emption of $2.000 from his income
of $7,000 and on the remainder pay
a normal tax of $-'4<?, being 4 per
cent on the- tirst $4,000 and S per
cent on the- excess. His surtax
amounts to $30, being 1 per cent on
the amount <>t his Income between
$5.000 and $6.000, and 2 per cent on
the amount of his income between
$6.000 and $7.000. The. Wife re
iceives no personal exemptton, and
her entire incom. of $2.n00 is taxed
at the rate of A per cent, being less
than $4,000. The husband's; tax is
$270 and tlm wife's $80.
FxempticniH Not For All.
Not every married person is entitled
to the $2.000 exemption. The claim is
dependent upon Whether man and
wife are living together within the
meaning of the revenue act. In the
absence of continuous residence to?
gether, whether a man or woman is
T
living wH.h wir?' or husUuid dr
Ipenda ui?on the character of the erg"
? ra i ion.
ll ot < asionally and temporarily the
wife is iiway on a visit ur the hus?
band is away on business, the joint
home being rnaint.um d. the $.'.(?00
exemption applies Cna voidable ab?
sence of a wite or husband at a aaav
atorfum on account of illneoa does
nOt preclude a clslm for tin ?xent
ption. if, h.?\v. vt r, the husband] vol?
untarily sin?! e<?nt tr.uously makes his
home at one place and the wife at
another, they are not living together
withfn the meaning of the irreome
tax lav.?, rrgardfem of their peeves)'*
si reis I loots. In cussa of SSfSafSt*
tion by mutual agrusnienl each must
[make a return of income of $1,000 or
'more. Tin same rule a|)ii!iis In e-tscs
or divorce or legal separation, a
maid or widow not the heed of a
family and without dependents is en
tilled only to a $1,000 exemption.
How to Determine Status.
The status of I taxpayer on the last
day of the taxable year determines
the amount of his exemptions, if on
.December SI, 1000, he eras married
[and living with his wife he may claim
the $2.0"0 exemption, although the
[marriage may have taken place on De
1 comber :>??. if on December :J0 he
became a widower, he is entitled only
, to the $1,000 allowed a single person
unless the head of a family.
King's Automobile loll Small Child.
Brussels, Jan. 20.?The automobile
of King Albert while returning to
Brussels today from Louvaine, knock?
ed down two children In the village
jot Kreaaetdo. A girl of five years was
i killed outright and a boy eight
years old was seriously hurt. King
Albert, who was in f.he machine, was
greatly perturbed by the event and
personally carried the body of the lit?
tle girl to the cottage of her parents
and sought to console them in their
'loss. The king fetched two doctors
to attend the inured boy. It is said
that the children dashed out into the
road from behind a "truck which
; masked the oncoming machine and
; that they were under the wheels of
1 the royal automobile before its driver
saw them.
i
Women's Manic Club.
The Woman's Music club met with
Mis. fashion on Hroad street Mon?
day. January lGth. The follow..ig
program was rendered:
Vocal polo, "The Wind," Homer
Partlett. by Mrs. H?ring.
Paper, "Musical Appreciation," by
Mis. Stuckey. j
Piano solo, "Romance," Orunfcld,
by Miss King.
Pai>er. "Foreign Composers in
America." by Mrs. Morse.
Piano solo, "Minuet." Helen Hope
kirk, by Miss McLeod.
Vocal Holo, "Little Boy Blue,"
Kevin, by Miss Hurst.
There were 19 members present at
1'his meeting. After the program re
1 freobmenta were served be the hoa
. p : s and a pleasant social hour sa
! JO: ed.
Washington. Jan. 21.?Forms for
filing income tax returns on incomes
of $0.000 or less will be ready for
distribution Monday. Copies will be
sent to all persons who filed returns
last year, the internal revenue bu?
reau stated, but failure to receive a
I copy will not relieve anyone from
' making returns by March 15th.
Nashville. Jan. 21.?The Tennessee
senate judiciary committee has rer
j ommended the rejection of the bill
I proposing to stop the operation of
I trains, and nowg SXpsrs on Sunday and
! deferred action on the bill which ex
j cepts public utilities and acts of nc
I cossity. , The house commj?tee de
; ferred action on both measures.
He thankful your are paying an in?
come tax to t'nele Sam and not an
indemnity to William Hohenxullem.
Haku, Jan. 21.?An Armenian up?
rising against wheat requisition at
Delijan was suppressed by bolshevik
troops with much bloodshed, accord?
ing to reports received here.
Squirrels often steal nests from
woodpeckers.
NEILL O'DOKNEfX
President
ARcinr: china
Viw President
o. Im vaxes
A NEST EGG
Misfortune is liable to overtake you
in money mattere. Then it is that a
good sized "nest egg" in the savings
bank comes "powerful handy." Over
and over again have we seen com?
forting relief COntO to those who had
accumulated a fund in this bank. If
you haven't started an account, now
is the lime to do it.
First National Bank
Sum lor, S. C.
The National Bank of
South Carolina
of Gtainter. 8. c.
Keeouroee fi.WO.000
?rona ?od Pro gl i?lio
The Most Painstaking HER VI OB
with OOtJlvT?SY
Ulve es the Pleasrare of ssnlsm TOO
The Bank of the Rank;
and File
o. q, ROWLAND, Prrotdesti
KARLK ROWLAND, Cashier