Historical Newspapers of South Carolina

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TWO STORES EN? TERED LAST NIGHT Thief Seemed to Be After Money Only. Small Sums Taken The itorei of shaw and MeCoilum dry (foods and Moran and CO., haul wore, wore entered sometime hist night, the m> n? \ diawen rIAod and their contents taken. Uoth entries w?re effected by the same method nnd It ie presumed that the Maine parties are fenponslble for hoth robherlee In ? i< h case the store was entered through buck windows which were heavily guarded by atout iron b.us. The thieves neuot have been occasion ed much effort before they were able to spread the Iron bars BOfHelentty to allow the entrance of then- bodies through them. The wood work which held the lairs in place was carefully chiseled out enough to nllow the ?hp ping down of the bar. The thieves must necessarily have spent much time at each window slowly working their way. The money compemta tion obtained by them was scarcely worth their troubles for the amount taken from Moran and company was only a matter of a few dollars and the sum taken from Shaw and McCol lum was in the neighborhood of $11). The pennies ?n the money drawer were not bothered. Neither store re perta the lorn* of any of their goo<\s but some articles might have been token from either or from both places. IMnklna Mill News Notes. Rembert. Feb. U.?A larger ca? pacity flour mill is badly needed at Ihnkins Mill because the one now in operation hi rdly keeps pace with Us cuatom. Of co irse it has an ex? tra patronage, duo to excellent man? agement nnd splendid product, which will double and treble when the new erop comes In. This pond is by fur the most beau? tiful sheet of water in the county, and of recent years has become the camping ground for all sorts of pleas? ure seekers. There is complal U that many peo? ple around hav I not planted oats on account of the wet weather; we aro glad our community is not remiss in that matter. Few. If sny people, havo bought fertilisers, owing to its present high jrricc. And cotton seed are bringing a mere matter of nothing, but not* wit .standing very many are beln$; sok) Surely these 'mills grind ex? ceedingly small." Once It was not considered a hardship to keep seed and put them bark on the land. These davf "Josh" sells everything in sigtt. When it rains after a great drought we say "such line seasons." but now you hear "such miserable weather" There are at least two suffragettes on or near the peninsula, one of whom la almost as black as mid ntgtt cockeyed, broad and brawny, measuring well up except as to col? or, to my boyhood ideal. No I do not say the others (lass with her. Which would mean they were ill black, that they fed their husbands on (rusts, bones and fish heads, them? selves regaling on the fut of the Land. Recently, rumor has It, the beloved spouse of the above stiff ra gett? made a social call, only to be forcibly hailed, hauled home and mauled soundly by the madam. I suppose that in this matter she con? siders herself abreast of the times. Hut enough of the sufTragettes. at least, for me. May, .! saw a conservationist with a vengeance in your city the other day; a man with two good eyes using only one, saving daylight and con? serving energy Tint quarterly conference at Be theoda M. B, church last Sunday and Monday was a feast of good things. Dr. YicUod. the presiding elder, wua in excellent shape and preached two broad and deep ser? mons well suited to the times. He never appears with unbeaten oil. We ere indeed sorry to learn that the popular ami eighty salesmen pas? tor of Mcfjcnd's und ltothesda is suf? fering anil Is under treatment. We hope It a a mere trifle that will not Interfere a Ith his work. A sad sight: a man with the weight of years, the frosts of many Winters upon him. alone in the wo; Id when the shadows of evening gather, with no sheltering refuge. "ilagood." SVNivW m llooi, i;\ \\<.i list Rev. <V It Ijimar. .1 well known MHhodlst minister from Alabama, has been employed i<\ the South '"arolinn State Sundav School Association one of Its Held secretaries under the direction of Oeneral Superintendent Leon ?\ Palmer, and begins WOtfh this week. He will have special ohurgt of the campaign of Sunday school evangelism now being eondlM ted by the Association, the purpose gf Which is "to prono is the spirit of svangellsm in every Sundiv IchOOl Of tfOTj de? nomination m South Carolina." Dr. fiHTVHT Is B natlVS Alabamian. although some of his ancestors came from South Carolina, After illtgsj several Important appointments in the Aiabam i Conference, he went weol and became prealdtng skeei of the flan Francis? o distiict. and later ??f the Housion I". inn district Last year he w i ? it d with Kev. Hob Jones and Leon ?' V.ilmei m IhS Bl its rwide Sunday flehool evengeitsm cum? patgn of the Alabama Sund 13 flehool Association, in wh! h dl de nomine> ?local took part lie Is in ardent he* llever In ??vangeliam, in the Bundes school and in the state Sunda> school ^?social e 01 It is probable that he visit this county at an early dut* bvllle, Feb. I I Vr President |ge ha. ended Id' vacuum and [fO leave late today for N'orth Mass . to remain until thi lion inspect..1 so) s ? nng SVe hetl | | .? dance': the kiss music. Oh, gfic dot -m 1 an 1 \ e fljU't hi Ju/..; poo PICKPOCKET IS CAUGHT IN THE ACT Friday night at about n o'clock Officer B. R, Du Kant took In low tho negro Willie Pitts, alias "Black Boy," wh<? has much fame as a pickpocket. Tho RfflrO oama In on tho train from Florence and must have boon rather short Of finals for he began his pro f-ssionai work Immediately after he had landed upon Ihe soil of Sumter Ofaooft H. p. DuRant and Johnston were on duty Jlt the A. C, U station and safely escorted Pitts to town. Tito i negro was caught In ihe very ncl uf taking it gold watch from tin- pOOkot of an unaunpeotlng traveler at the Station, officer DuRant hud the hand of the law upon "Bh\ek Hoy'' ami mads him "cough up" the watch. which was returned to its owner. The work of this slick handed negro 's lonaporarily brought to a close, for no in Just now very Safely being taken care of Against Hogging in Sumter. There has lately been much com? plaint made ahout oeggeri in sumter who are promlscouously going around from house to house with their stories of misfortune. Very few if any of these cases are In the dire distress that they picture themselves or would have one ladleve. The Rod Cross Home BorViOC has he? n organised for just tills worki namely, the taking care of those in need, civilian's as ?voll as soldiers. This department is In charge of g sec? retary who has been carefully train? ed for this work nnd knows the prop? er channels for Investigations Which the no\ kXJ would very probably DO un? able to carry out It is the policy of the Kod Cross never to give assist? ance without a thorough investiga? tion except in the eases of emergency when the necessary assistance is al? ways Immediately given and the In? vestigation made afterward. The Pad Cross Home service has I ni doing very satisfactory civilian relief work for a number of years in *he county and all eases of this nature should at all times he referred lo this office. The poople Of Sumter arc requested not to give succor to Bach und every beggar who applies to them without an investigation of Homo kind being made of their case as this has the tendency of encour? aging and making beggnrs out of those who are capable of work or those having a means of support. The Red Cross Home service is the most natural office nor this investi? gation tg he made through as its or ggglgatinn is for this very work. All ?ases of this nature should ho report? ed as soon as it is possible to the sec? retary of this office and her imme ilats investigation Will be made. tile DUTY OF Tin: HOUR This Is the land of boundless vir- ; llty; It In a land blespfd in natural re? sources above every other spot on mi th. Nowhere else does Ihe sun shine upon .'. >ituation so packed with pOH? atbilitlea for employment and the Cre? gt log of wealth as In ih!s land of aura \\ I would be false to all the train? ing of the pi;st, rcc/oant lo the red blood fused into American lives, if 1 we hu" down and repined over our aufTeriifcgs or our losses Thll life at best is a bat le?a bat? tle for the right and for human ad? vancement; a battle to care for those dependent upon us. The harder goes the battle, the greater should be our | activity and zeal in the lighting. We know that the red blood of virility courses through the veins of overy true American; WO know that as a people our blessings, even a,* this hour of business depression, are as far above the sorrows and tho suf? ferings of the people of other lands as Is Heaven above earth. Utt us <o forward, every man helping his neighbor, every bam; i ending by hs clients, every mer? chant and manufacturer patient to the last degree will their customers, every buyer doing his utmost to meet, his obligations, every borrower- help? ing his bank as far as may be in Iiis power, and all uniting in one I.road spirit of friendship, of sympathy, of cooperation. ? Manufacturers' Rec? ord, PebailOg of Telephone RgtCS Case l>c Inyodi tfOlUmhlO, Pelt. It,? Decision of the Hin 10 telephone rate case has been delayed for a time by the railroad commission, according lo an an? nouncement made today by Chairman Slu slv. of the commission, who stat? ed that the commission had request? ed certain other Information from Ihe telephone company, on which to decide the cast ? This information is expected In few days The commission culls attention to the fact that the telephone case has i.n decided by two southern State? already, Alabama and Georgia Doth have granted tin- inert ases asked by the company. The railroad commission goes to Jasper and Pcaufort on the 22nd, for healings as to increase of telephone lies In these two towns A beat im; as to Increasing phone rates Is also to bo held in York in the mar fu? ture. . The best Ford Story: Young lady on a country road in a ford car which has buck* d and refuse! t<> movo. asks a farm* r who is plowing In an adjoin ing field: "Do > on know anything at.out a Cord "Nope - - mithin' CX eept a lot of Stories, ma'am -giddap." Pilot pun. Vienna. Feb. II The enactment of a law providing for n referendum rel? ative |0 fusion beiwetn Austrian n public and Herman) lias been formal? ly demanded ?'i the government here by the Qrosse Deutsche party. Memphis Teno. Pel. IJ.?TWO women and |W0 ehlldrCO Were burn? ed to death in a tire w hi- h destroyed the upper door of n Iwo story frame building on Pontotoe avenue here to? day. Brasil i** to hold a centennial expo DANIEL BOONE SHRINE Pennsylvania Legislature Asket1 to Buy His Birthplace Reading, Pa.. Heb, 7. ?A movement has been started by State Senator .lames 10. Norton. Of this city, tu have the state purchase the birthplace of Daniel Qoone, Kentucky pioneer ami Indian fighter, who wan bom In a house still standing on a farm nt Ex? eter, Berks County. The house Is in comparatively good condition and Sen? ator Norton would have il restored and made o historical shiino. The movement is hacked by Hie Historical Society Of Berks County and many prominent citizens. Senator Norton is preparing the necessary lulls for presentation at the present session of the state legislature. Daniel BOOne was been in 177?.. Five miles from the homestead is the home of progenitors of Abraham Lin? coln. The history of the two families show close relationship by marriage and blood. A BANK. A hank's till right, whin times are good. And you have "dough" to burn, But If you want to borrow. They pure ain't worth adurn. Remember, whenever money's "flush," And you've got iL on your "hip," The cashier's always friendly, And reads' to give Q "tip." Your Uncle Dob's had 'aperience. And 1 guess it is no sin. To tell you All the Hood they are. Is to put your montv IX. s i Whenever you want to borrow, The cashier shows his doubt, You ran always put your money IN. B?t it's lu ll to get it out! Whenever you need a few "ip<>.\' M EN" If it's only fur\i day. The cashier always dro|s< his bead And tins i.* what he'll say: "We an* mighty shor.t of funds, just Now ; Collet: Ions awfully rotten, It looks like now, we'll have to sell Some debtor's crops of cotton. "Olvc n io your application, I'll la;.' it on the shelf? And when I get all that I need. I'll divido with you, what's left." But it always turns out this way, Which doesn't look unite fair, Whenever "ho" gets what ??lie" wants Then ;; nothing left, hut air. 3o listen, farmer friend o-mlne, And merchant Pal as well, [fa an easy job to put it IN, To gel it out?i* hell! V hank':, an institution. Of whu h. I ll tell you this. When ymj're, in the "TIGHTEST KIND OF TITE." A loan you're sure to miss. To keep the friendship of your bank I ?i this, ph ase have no doubt, Always put your mone) IN, J lon't c wr take it out! ? K. L. DAI LEY'. Shady Dale. Qt., Jan. 28, 1921. WHAT THEY WERE Charles M. Schwab drove a grocery wagon at $2.50 a week. Andrew Carnegie was a tele? graph operator. John 1). Rookfeler was n clerk. i.ord Nothcllffe was an office boy. Frank YVoolworth started with $100, Tin y learned how to save. Then when the big chance came they wet e ready for it. Fashion in Dogs. J New York, Feb. 10. ?"Latest styl in dags," is tin- title given the German police dOgH by Dean \Y. Horace ?os kins of the New York University Vet? erinary college, who Sayn fashions in dOgS tlUCtuate as they do in dress. The Boston terrier and Pekinese are also fashionable, Dean Hoskins siid. "The Boston terrier has enjoyed a longer period of popularity than ans other dog, hiving been In vogue for thirty y. ars. and is still fairly pop? ular," In said. The pun don and the old black and lan. or rat terrier, which enjoyed an immense popularity In the He's and BO'S are almost extinct, and the dean said he knew of no one who still breeds them. Phe chows', which were ! ivoi Ites hi I f?00 are well liked, I jean Hoskins lamented the pass? ing of the collie, and regretted tin current vogue for the police dog, say? ing he was not SO gentle a compan? ion as the collie. Herman police dogs were brought back '" America In grout numbers alumrd army transports bj offln ra and men of the arms of occupation in 0c rtiuiuy. .lews CiollIK to Pitlsctine. London, .lau. 2.V So eager an many of Ihe Jew- <u tim Fkrulnc t<> go to Palestine that, falling transpor? tation, they are actually attempting ii walk to Ihe new home land, passim; 11 iough <lonstantInople. This statement is made by the First Commlsslonr of Works, Sir Alfred m oat. who has just h it England for B tour of Palestine. Sir Alfred says that, although the exodus of Jews from Great Britain Is comparatively small, many Jews of iCentrnl Hurope, Poland nnd Russin are anxious In to Palestine, i 'I In re should be an enormous Influx of people when the country 's read} for them, he added, Just now Pales .tine la iu great ucod of laborers. Why i Look For Better Business. Although this is a time for cour UfeTe, Composure, and caution, the business skies are practically without clouds. As always, there may be showers from time to time, but there is noth? ing in tiu> atmosphere to Indicate the approach of dangerous storms. It is up to tin- business men and women to maintain certain and con? tinuous business activity in satisfac? tory volume, with fair and reason aide profits. if there should he a serious reac? tion and depression, which now/ seems improbable, u will be th.- fault, of .llOSe who are connected with busi? ness operations or others who, by reason of official positions. Improper? ly interfere, and not because of an> fundamental deficiencies in our re ?ourcei and opportunities. We may without hesitation face and discuss any ami all facts that. bear upon the subject of future eco? nomic progress, and we may frankly md openly admit any truth which concerns the Immediate future, even though it might, in some reapeds and ; io some minds, appear lo be unfa? vorable. In co-tain lines there have of late heon some decreases in the volume of now business, and also voluntary re? Auctions in selling prices. I consid? er this decidedly healthful. As a i matter of course some adjustments ?rill need to be made. The average of he general scale ought to he reduc? ed equitably and relatively. Without referring to individual casts or lines >f general business, i believe in many I Instances prices have been out ageoualy high. This observation ap dies more especially to mi Idlemen, 1 iO-ealled, ami to smaller departments if Industry, it also includes employes n certalu tradea; hut it does not ob? aiti under present conditions to the J nasses id' workmen. Oura Is the richest of all nations. , Ae have the most. -void. We have the j nrgest amount in cash. We are a creditor nation. The annual pro luetivo capacity of the l'nited States txceeds that of nil other countries. iVe ave practically self-contained for he purpoae of supplying our neces? sities, with full and adequate fa? tuities for transportation between the foiled States and other lands of this >ontinent, we could, wfcth respect to he nec sslties and comforts of life, to perfectly Independent of nil other Utrte of the world.?Judge R, J I. Sary. Jum a Word in Bdgowiee, ? New York World). To ihe Editor of the World: Could i poor Texan?or am I. after all, just i poor KentUckian??speak a word? rive Harding a chance. Qive him a thow; l.c's a good man gone a trifle vrong i.eing horn in Ohio he couldn't lelp i*. With a little rope, Borah and Fohnaon to help?wot fell, us Chlm nine Fndden says: I will bet you g dinner?-the World, f it has not determined to welch <>n l forme; bet, still owes me a dinners will I i?t ? ou ano her dinner that j ilthin ten montha after Harding goes n the World will be, if not support-' ag him, >ei finding excuses for him. i There is nothing In politics now ex- ) epr two empty bottles?both a li'tie Iii \- -one labeled "Democrat" and 'o her "Republican." Wllsonlsm, iVorldl rn, has gone 1 y th< boards, i vill not say it lias had Its day. It ?.ill come again. Nothing is surer. v)n tin"- we like or dislike Woodrow ATiron. ban that he will show high ip on th record. Meanwhile Johnson and Borah? urn over the pages of your "Quentin 3urward" and mark Maitre Pierre md Troia Bchelles. But Harding is nt Loula Nl. After the big things )f the patronage are exhausted, look >nt: The Republicans are up against vhat the Democrats were up against vhen they struck Buchanan. That is i (b ad W all. T am a historian, as you see. We ii nst. organise a new party. Fust the World and me and?1 leave ,-ou to name tin remaining member. \H debts payable in gold and silver md paper convertible into coin on lemund. ?Co sumptuary laws. To dell with Prohibition, along with ilnpaburgs and Hohensollerns, and "a tariff Cor revenue only." You might throw in a lit/lo foolishness about home rule, frei- trade a nil sailors' rights*. Hu; 1 shall not stand on words. j <>tiit your klddln.' ('harlcj Mur? phy i ; going thi' way of Dick I rok r. lie Uvea at Dolmonlco's. When j ? man gets t<> being a tine gentleman Tammany drops him. Murphy has lasted longer than i thought possible. i have personally known all the chiefs, inctldlng Tweed, from llyn ilers to Murphy- I was a pallbearer nt le nder's funeral?he died a poor i derelict and h few of us buried him - and l have a personal and rein in Is- | cent sympathy for tie- Halt! Who j was it said, "I nnt n Democrat"? Wt II, me loo! Henry NVatterson. Onlvoton, Texas, Jan. 26. I Jepbani Husks ('ocounitts. Honolulu, T. H . Jan. 5 (Corrs spondence of Tho Associated Press) ? "Daisy," tho African elephant In tho Kaplolnni Park zoo in Honolulu, has develop! d Into :i complete copra plant, according lo reel nt visitors to the bungalow In the park where Daisy ir es. Visitors say that the big pachyderm has d< ? i lopi tl the husking of green eocoanuts t<> a fine art, with u speed of one every two minutes, it usual? ly takes a novice at husking cocoa nuts any a'here from ten minutes to an hour to break info one with a ham? mer and chisel. Daisy's Interest In her new Indus? try lies in the fact that when the oocoauul is husked she cracks tin shell and allows ihe sweol milk to trickle down her elephantine gullet. Reason ICntHigh. "Why dhl you sinke the telegraph operator?" asked the magistrate of 'man who was summoned for assault. Weil, air, I gives him a telegram to send to His gal an' hi* ajjusiajread i n it. So, of course, 1 Ho Stated His Deep. Raleigh, x. c, Feb. 8.?On account of ihe low price* that have been paid for tobacco and cotton thla season, many Houthern farmers have experi? enced great difficult) in meeting their obligations. As reflect Infi the plight of one plant? er former < h?\ > rnor Itichard I. Manning, of South Carolina, at a meeting of tobacco nnd cotton mow? ers hero recently, read the following letter which, he said, was sent to a South Carolina fertilizer company: "I received your letter about what I owe you. Now, be pachent. l aln'l I forgot you. and aoon as folks pa) me I'll pay you. httt if this was lodge? ment day and you no more prepared to meet your God than I am to meet your account, then you sho' going i'> hell." He Weighed MS Pounds. Bourgeg, Frame, Feb. s.?Pierre Gulnolet, reputed to be the heaviest I man in France, tipping the scales at GOT? pounds, h is just died here. He i was 2S years old. . I Kreuch Judges i* it - Poorly Paid. Paris. Jan. 22.?Judges of many 0f|< the Fiench courts including some of i the higher tribunals are hinting that i they would like to have their pa) raised at least to the equivalent Ol telegraph operators, warehouse Watchmen and junior army officers. Their friends point out that the sal aries of many of the magistrates are leas than those of even ordinarily] skilled workmen. i1 The newspapers have taken up the I campaign In their behalf and are urg-l |ng that they be granted allowances to j enable them to live at least decently. Some of the judges have told publicly that their colleagues without private incomes have to sell their personal property accumulated in bolter days or do clerical work at home to eke out a living. French judge* arc paid from 500 francs a month (now equivalent to about $35.) up to 833 francs (now equivalent to about $r>8.) for the pre hiding judge of the higher tribunals. I.a ml i u, the French Bluebonrd, ' Juris, Feb. 10.?Henri Desire Lan dru, under indictment charged with the murder ??f eleven women to whom at various times he had promised 1 marriage, and whose triui before the Ft em h Assises had been set for M.u cii i sf. has succeeded in obtaining another postponement of 'his trial. Da ml ru has been In Jail for two years and recently was sentenced to live years In Jail and subsequently depor? tation ror swindling. Under French law, a man accused of crlm has the right to take cog? nizance of the dossier in Ills case be? im o fa< iug the jury, lie may make a tight upon the legality of any of the documents being submitted to the jury. Tin- dossier in Landru'n c^se In? cludes ;,000 documents, all of which have to e copied, as the public pros? ecutor ?I )es not tmet the originals In the hands of the accused. The work of copying the documents will occu? py more than a month. Landru has informed the court that he will require several weeks in which > stud the document* us he intends . challenge all of them as Irrelevant Landru ? caused considerable wor? ry and annoyance to Judge Bonln while th ? latter was investigating the * ase and now that it has been turn ed o\er to the prosecutor of the re? public ho has adopted the t>amc tac? tics. To one ef the assistants of the pros? ecutor who reproached him with procrastination saying that French justice J as other th'ngs to look after than the Landru case,, tho alleged Gambais Bluebeard replied: "Then why don't you let me go, I nm perfectly willing." Then he add o: 'How 1 miss Judge Bontm At leant, he wr.ti ? jontlemnn." India iu sympathy With Turkey. Nag-pur, India. Feb. 2.?The Turk? ish peace treaty was characterised as "The groateel travesty of justice, ? monument of hypocrisy and the blackest breach of solemn pledges" by Dr. Ansar In his address as presi? dent at the annual session of the All India Moslem League to lay. He de? manded its revision which, he declar? ed, there seemed little doubt was being seriously considered by the al? lies. The speaker denounced "the hor? rors of the Punjab reign of terror" and supported the non-cooperation movement in progress among the na? tives as a protest against British rule. "There Is a divine injunction to Mussulmans to practice non-cooper? ation agains the opponents of islam." said Dr Ansar. "There appears to ho a deadlock between 'he bureaucracy and the people of India which is entirely because India has awak? ened i" a keen s. use of self-respect and in determined no longer to sub? mit to a secondary position, a* hero j as the bureaucrat is still thinking In obsolete terms of governing with the j mailed 'ist "in older to win the co-operation ol the people of India our alien friends must first of all disabuse then ' I minds < f the Idea Ol race suprcmn< j ? and d>> amide penance for pas , wronga." Rngllah laullcs on Trip to Ihirkest Vfrica. London, Pel. i ii An * Spedition to Darkest Africa, which luis inst been I organised will inelude three titled w<mup Tin part) consists of He? lmke und Du? hess of Sutherland. Vis? count and Viscountess Pttohtleld, Vis? count und N iseounineas M inis one and i ? iptaiu ii nd M i s. i ierard Leigh, j It is p tinned t>> shoot big game but [an attempt will probably be made to penetrate further Into the African jungle on the banks of tin- lllue Nile ami its tributaries than any white wo? man has ever been known to go be? fore. Pour sa er? d wars were waged in jLa\v\ient Hreiee, chiefly for the de IhUut' tin temple ol Delphi. Itlf Income Tax Farts Vou Should K now. Partnership ami personal service corporation returns are closely scruti? nized by tho bureau of internaJ reve? nue, and In them have been discovered ruumerous errors. Partnerships as Mich are not sub j<-? t to the Income tax, but are requir? ed to make return* on Forms 10tft? showing gross and not income. The net income of ? partnership is com puled i-i the same manner and on the sann- basis as tho net income of an individual, except that deduq. tlons for contributions to eiun liable, religious, and scientific organizations are not permitted. Individual members are taxed oa lh< distributive shares of net income liana partnerships, whether distribut? ed 01 not, and are required to in? clude such shares in their individ? ual return of Income, even though they may not hav? ixnn actually re? ceived, it not Infrequently happens that tho figures in the individual re turn and partnership return do not coincide, In which event there la trouble for both the taxpayer and bu I ea II. .Must File Returns. Partnership retuins must be filed, oven though the Arm had no net in? come foi the year. The return must show tin- name and address of each partner and his share of net income. Anyone of the partners may sign and sweai t?? the return, which may cover the calendar or ftsiai year, according to the firm's method of accounting. Requirements of the revenue act with reference ^o partnerships apply also to personal service corporations, which, though exempt from tax. must make a return of gross and net income on Form 10C5. or even if there was no net. income. A personal ser? vice corporation os defined by treas? ury regulations, is a corporation "whose Income is to l>e ascribed pri? marily to the SOtlvttlOS Of the prin? cipal ow tiers or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation, and In which capital (whether borrowed or invested) la not a material Income-producing fac? tor. " In order to be classified as a per? sonal Si rvice corporation, its earn? ings must be derived principally from compensation for personal ser? vices rendered by its owners and ?tockholors. Merchandising or trad? ing citlv-r directly or indirectly in commodities or the services of others is not rendering personal service. Where the principal owners and stock? holders do not render the principal pait Of the services, but merely su? pervise a force of employees, the corporation is not a personal service corporal Ion. To determine who are the principal ?Win rs or stockholders no detinite pet ventage of stock or interest in the corporation can be prescribed. Treas? ury regulations, however, provide that no corporation may make a return as a personal service corporation un? less at h ant BO per cent of its stock is held by those regularly engaged In the sctlve conduct of its affair*. Fse of Capital. If the use of capital is necessary or more than incidental, capital Is an income-producing factor, and the cor? poration is not a personal service cor? poration. No corporation is a per? sonal service corporation If It car riea on a business which ordinarily equires the use of a substantial amount of capital, whether Invested or Ljrrowed. In general, the larger the amoout capital actually used the stronger is the evidence that capital is a necessary and is a material Income producing factor, ard that the cor? poration is not a personal service cor? poration. The following corporations are ex? pressly excluded from classification as personal service corporations: For? eign corporations; corporations 30 per cent of w hose gross income con? sists of gains, profits* or income de? rived from trading as a principal; cor? porations r>0 per cene of whooe gross income consists of gains, profits, com? missions, or other incomo derived from government contracts t>etween April 6, 11? 17, and November J 1.. 1918. Personal service corporations re? turns must show the name ami ad? dress of each stockholder, the share of each stockholder In the general income of tho ic itpanj, and must be accompanied bj a complete w'-ate ment showing the nature of the bus? iness. The return must be sworn to by the president, vi< o president, or other principal executive office? and by the treasurer or assistant treas? urer. Fine sperimcns of l hittcsc Sculpture. Philadelphia, Feb. to.?Two sculp tued Chinese horses, considered th?? finest specimens of this Chinese ?wt extang atVfl among the invest in the world, has come Into the possession of the University of Pennsylvania Mu? seum as a gift from Fldredge H. Johnson, of Philadelphia The specimens are two out of ?ix which embellished the tomb of Km paror Tan? Tai Teung who in the seventh centurj ot our era rose from humble birth '?v his military achieve tm nti.Hrst htt father on the tin i,tu and then succeed him. He was the Napoleon ol the Fsr Fast and ruled during Ihe Golden Age of Chi* nese art. Foi in* tomb he had sculp lured the six war horses he used In I?utile, all ol which were wounded, and four of these are held by China as priceless treasures. The two which ' he University lias accruired were smuggled out Of the empire a few years sgo according to the mu ?cum authorities and China has agreed that they shall remain in this coun? try while jealously guarding the oth? ers. One of thaos horses was named '?Autumn Dear" as appears horn the Inscription and the other may be called " Strong "Wing-Foot * although il is not easy to translate the archsin name. The horses in stem* are-slight l\ mutilated but vt ill -hew the mur veioua skill of the sculptor and aro looked upon bj experts as ranking; with anything of the sort produced by Prosit art in its golden age. \