anaheim-gazette 1918-12-26

EXPLANATIONS OF THE INCOME TAX LAW SPECIAL FORM PROVIDED FOR INFORMATION OF RANCHERS IN MAKING THEIR RETURNS COLLECTOR CARTERS REQUESTS PERSONS INTERESTED TO APPLY TO HIS OFFICE FOR BLANKS John P. Carter, of Los Angeles, collector of internal revenue, has issued the following statement relative to income tax, directed to those individuals whose income is derived principally from farming and ranching operations. A special form of income tax return designated as Form D1, has been provided for the use of individuals whose principal income is derived from farming or ranching operations. These forms will be furnished by this office to those in need of same upon application. A record of incomes received and amounts paid out for expenses should be kept by farmers and ranchers in such a manner that they will have the necessary data available at the close of the year to enter upon the return referred to. General instructions relative to the preparation of returns by farmers, ranchers, etc., are given below: Inventories This return may be used by farmers who take inventories of crops, live stock, etc., on hand at the end of each cycle paid on the death of the insured, and payments to policy holders under endowment and similar politics, provided such payments do not exceed the premiums paid in. The amount by which such payments exceed the premiums paid in is income and must be reported. Deductions Report as deductions only amounts actually paid out in carrying on your business. Do not deduct personal or family expenses. Taxes—Do not deduct inheritance or estate taxes, Federal income taxes, drainage taxes, or taxes for any improvement or betterment. Be ready to show tax receipts, if possible. Insurance—Do not deduct premiums for insurance on dwelling you occupy, or life insurance premiums. Labor—Do not deduct amounts paid to your own minor children unless you also report such payments in section B (page 4) as income to them (which must be included in your income). Do not deduct amounts paid to persons engaged in work in or around your dwelling. Repairs—Do not deduct the cost of any permanent improvements or betterments to farm buildings, or of new machinery. Do not deduct the cost of repairs to the dwelling you occupy. Depreciation—Depreciation of farm buildings and equipment not offset by repairs may be deduced. The depreciation claimed should not exceed the actual cost of the property divided by its probable life in years. Do not deduct depreciation on your dwelling or household furniture. If you have calculated your income by the inventory method (see instructions under "Inventories") do not claim under "Depreciation" any reduction in the value of articles that are included in your inventory at a figure which reflects the reduction in value. (See al- Inventories This return may be used by farmers who take inventories of crops, live stock, etc., on hand at the end of each year (and thereby include in their income the value of the products raised but not sold). It may also be used by those who do not take inventories. Separate summary forms are provided for farmers who use inventories and for those who do not. The government prefers the inventory method, as it shows each year's income more accurately. The total amount of tax due will be substantially the same under either method, as the sale price of all products raised must eventually be included in the income. The inventory method can not be used, however, unless you actually took an inventory at the beginning and end of the year for which your return is made. If you made an inventory of animals, crops, products, and supplies on hand December 31, 1916, and December 31, 1917, enter the amount of both inventories on the return. You may include in such inventories live stock, crops, etc., produced on the farm. Live stock purchased for draft, breeding, or dairy purposes, or for any purpose other than re-sale, may be included in the inventory at a figure which will reflect the reduction in value estimated to have occurred through age or other causes. Such a reduction in value should be based on the cost and estimated life of the stock. The opening and closing inventories must cover exactly the same classes of items. The opening inventory must be the same figure as the closing inventory of the year before. If inventories are used, losses of live stock bought for re-sale, or of any other articles included in your inventories, are not deductible as such losses will be reflected in the inventories. What to Report as Income All income from whatever source derived, must be included in this return, except the items enumerated below, under "Receipts exempt from tax." Only income actually received need be included, but this does not mean repairs may be deducted. The depreciation claimed should not exceed the actual cost of the property divided by its probable life in years. Do not deduct depreciation on your dwelling or household furniture. If you have calculated your income by the inventory method (see instructions under "Inventory") do not claim under "Depreciation" any reduction in the value of articles that are included in your inventory at a figure which reflects the reduction in value. (See also caution under "Automobile expenses," below). Losses—You may deduct losses resulting from fires, storms, or other casualties, not compensated for by insurance or otherwise. However, if you calculate your income by the inventory method, you may not deduct losses of any property included in your inventory. If you do not use inventories, you may deduct the actual cost of purchased live stock lost by disease or injury. The cost of live stock raised on the farm may not be deducted. Automobile Expenses—You may deduct the expense of operation, repairs, and depreciation of automobiles used exclusively in your business. If an automobile is used partly for business and partly for pleasure, the claim for expense must be clearly established before it can be allowed. Additional instructions showing how the return should be filled out are printed on the form of return itself, which as stated above will be furnished you upon application to the office of the collector in Los Angeles. DEPENDENCY NOT NECESSARY Dependency is not necessary in order that a beneficiary named in an insurance policy taken out by a soldier may collect payments under that policy. The ruling comes directly from Herbert D. Brown, director pro tem of the bureau of War Risk Insurance, and is in direct response to the agitation that arose over the fact that Mrs. Clara Rozell, of Orange, has not yet received any payment under the policy issued upon the life of Otto Rozell, a United States marine, killed at Chateau Thierry. While assurances have been given to the public recently that the beneficiary need not be a dependent, Mrs. Rozell so far has been unable to secure payment. Whether or not her claim has been properly presented has not been stated by the authorities. Common Costs "It is enough people are beginnning coughing catching and to person by germ lazen must sprayed into the ignorant people out covering them is also good to learned something fresh air. In are largely ouritory diseases nla, etc.) are as people begin respiratory dis winter, when p in badly ventilating the respiratory prevalent. Suitable Care "Still another tion of colds, spiratory disease norance of th able clothing o the weather s in warm room what is even r among women windows are k comfortably w Jurious practice. Could Save "I believe we hundred thousand the United S would adopt t living followed culosis sanato mysterulous abclne no vaccin is right living fresh air. Droplet Infection "The Burden Treasury Depends a striking post the well-known The poster e If inventories are used, losses of live stock bought for re-sale, or of any other articles included in your inventories, are not deductible as such losses will be reflected in the inventories. What to Report as Income All income from whatever source derived, must be included in this return, except the items enumerated below, under "Receipts exempt from tax." Only income actually received need be included, but this does not mean that the taxpayer must receive cash. Anything of value received instead of cash must be considered income to the extent of its cash value. Any income received by your wife or dependent children under eighteen must be included in the return, unless wife or child made a separate return. Receipts Exempt From Tax The following classes of receipts are exempt from income-tax, and need not be reported: 1. Salaries, wages, etc., received from states and political subdivisions thereof, such as cities, counties, townships. 2. Gifts, not made as a consideration for service rendered, and legacies (but the income derived from money or property received as a gift or legacy is taxable and must be reported). 3. Interest on bonds of the United States issued before September 1, 1917, and on bonds issued since that date, provided no more than $5,000 worth are owned. 4. Interest on bonds of United States possessions (Philippines, Porto Rico, Canal Zone). 5. Interest on bonds of States and political subdivisions thereof, such as cities, counties, and townships. 6. Interest on Federal Farm Loan bonds. 7. Proceeds of life insurance poli- While assurances have been given to the public recently that the beneficiary need not be a dependent, Mrs. Rozell so far has been unable to secure payment. Whether or not her claim has been properly presented has not been stated by the authorities. Herbert D. Brown, director pro tem Bureau of War Risk Insurance, sends the following wire to the Register: "Please permit Bureau of War Risk Insurance to correct misinformation concerning government insurance. Insurance benefits will be paid to beneficiaries within the permitted class whether dependent of the soldier or not. This bureau has never at any time promulgated or sanctioned any other interpretation of war risk act. Misundertsanding has arisen probably through confusion between war risk insurance benefits and war risk compensation benefits. Please publish this telegram in conspicuous place." WHOLESALERS BUY CLUBS' CANNED PRODUCTS Ten community canning centers are the excellent start the boys' and girls' clubs have made in Spokane county, Wash., under the direction of the Department of Agriculture and the State agricultural college. These have been operated all summer by the boys and girls with the greatest of enthusiasm. Some of the women in the county also are using the centers. The wholesalers have agreed to buy all the products of the Spokane county centers which come up to the standards set by the state and county club leaders. U.S. HEALTH SERVICE ISSUES WARNING Increase in All Respiratory Diseases After the Influenza Epidemic Probable. Influenza Expected to Lurk for Months. How to Guard Against Pneumonia. Common Cold Highly Catching—Importance of Suitable Clothing—Could Save 100,000 Lives. Washington, D.C.—With the subsidence of the epidemic of influenza the attention of health officers is directed to pneumonia, bronchitis and other diseases of the respiratory system which regularly cause a large number of deaths, especially during the winter season. According to Rupert Blue, Surgeon General of the United States Public Health Service, these diseases will be especially prevalent this winter unless the people are particularly careful to obey health instructions. "The present epidemic," said Surgeon General Blue, "has taught by bitter experience how readily a condition beginning apparently as a slight cold may go on to pneumonia and death. Although the worst of the epidemic is over, there will continue to be a large number of scattered cases, many of them mild and unrecognized, which will be danger spots to be guarded against." The Surgeon General likened the present situation to that after a great fire, saying, "No fire chief who understands his business stops playing the hose on the charred debris as soon as the flames and visible fire have disappeared. On the contrary, he continues the water for hours and even days, for he knows that there is danger of the fire rekindling from smoldering embers." "Then you fear another outbreak of influenza?" he was asked. "Not necesi- CALIFORNIA FLOWERS MAY YIELD PROFIT Golden State Can Supply the World With Perfumery Is the production of natural perfumes at last to become one of California's profitable minor industries? For at least two generations the manufacture of perfumes from the fusion of flowers on all sides of us has been discussed; but prior to the outbreak of the war had neither become permanently nor profitably established. The high cost of labor which had proven the great bugaboo—the competition of synthetic bases, largely produced in Germany from coal tar products—had of late years become a menacing and almost impossible competition to even the older established of the European producing districts. Two factors, however, have largely accounted for the failure or lack of growth of the industry in California. These are the lack of "pure food" laws, Federal and State, which would label the source of all perfumes placed upon the market, and the failure to produce the required varieties of bloom in large commercial quantities. We have all bought "Lily of the Valley," which certainly never had even a bowing acquaintance with a lily; "attar of roses," largely consisting of geranium oil or containing a heavy percentage of coal tar distillates; "orange blossom," which never saw an orange tree, and so on down the gamut of flower labeled products, which have been so grossly adulterated and misbranded. California could readily, and at a profit, produce all the attar of rose and orange blossom perfume—to cite but two examples—used in the United States, provided some protection were given against the unfair competition noted above. There is no need to urge should not property in years. on your picture. If become by instructions claim unincluded which re losses reor other for by inver, if you the inven deduct included in series, you out of purchase or inraised on and. may dey, repairs, bills used. If an business claim for established wing how out are turn itself, the furnish the office nessary inary in orded in an soldier that poli from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedicy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nation that Mrs. Clara receivedcy issued a United Chateau from Herem of the ace, and is nationality that Mrs. Clara receivedacy issued aUnitedChateau In Genealogy: Rozell secure payclaim has not been given to genealogical firms. Droplet Infection Explained In Pictures. "The Bureau of Public Health, Treasury Department, has Just Issued a striking poster drawn by Berryman, the well-known Washington cartoonist. The poster exemplifies the modern them mild and unrecognized, which will be danger spots to be guarded against." The Surgeon General likened the present situation to that after a great fire, saying "No fire chief who understands his business stops playing the hose on the charred debris as soon as the flames and visible fire have disappeared. On the contrary, he continues the water for hours and even days, for he knows that there is danger of the fire rekindling from smoldering embers." "Then you fear another outbreak of influenza?" he was asked. "Not necessarily another large epidemic," said the Surgeon General, "but unless the people learn to realize the seriousness of the danger they will be compelled to pay a heavy death toll from pneumonia and other respiratory diseases. Common Colda Highly Catching. "It is encouraging to observe that people are beginning to learn that ordinary coughs and colds are highly catching and are spread from person to person by means of droplets of germ lazen mucus. Such droplets are sprayed into the air when careless or ignorant people cough or sneeze without covering their mouth and nose. It is also good to know that people have learned something about the value of fresh air. In summer, when people are largely out of doors, the respiratory diseases (coughs, colds, pneumonia, etc.) are infrequent; in the fall, as people begin to remain indoors, the respiratory diseases increase; in the winter, when people are prone to stay in badly ventilated, overheated rooms, the respiratory diseases become very prevalent. Suitable Clothing Important. "Still another factor in the production of colds, pneumonia and other respiratory diseases is carelessness or ignorance of the people regarding suitable clothing during the seasons when the weather suddenly changes, sitting in warm rooms too heavily dressed or, what is even more common, especially among women, dressing so lightly that windows are kept closed in order to be comfortably warm. This is a very injurious practice. Could Save 100,000 Lives. "I believe we could easily save one hundred thousand lives annually in the United States if all the people would adopt the system of fresh air living followed, for example, in tuberculosis sanatoria. There is nothing mysterious about it—no specific medicine, no vaccine. The important thing is right living, good food and plenty of fresh air." Droplet Infection Explained In Pictures. "The Bureau of Public Health, Treasury Department, has Just Issued a striking poster drawn by Berryman, the well-known Washington cartoonist. The poster exemplifies the modern them mild and unrecognized, which will be danger spots to be guarded against." The Surgeon General likened the present situation to that after a great fire, saying "No fire chief who understands his business stops playing the hose on the charred debris as soon as the flames and visible fire have disappeared. On the contrary, he continues the water for hours and even days, for he knows that there is danger of the fire rekindling from smoldering embers." "Then you fear another outbreak of influenza?" he was asked. "Not necessarily another large epidemic," said the Surgeon General, "but unless the people learn to realize the seriousness of the danger they will be compelled to pay a heavy death toll from pneumonia, etc.) are infrequent; in the fall, as people begin to remain indoors, the respiratory diseases increase; in the winter, when people are prone to stay in badly ventilated, overheated rooms, the respiratory diseases become very prevalent." Suitable Clothing Important. "Still another factor in the production of colds, pneumonia and other respiratory diseases is carelessness or ignorance of the people regarding suitable clothing during the seasons when the weather suddenly changes, sitting in warm rooms too heavily dressed or, what is even more common, especially among women, dressing so lightly that windows are kept closed in order to be comfortably warm. This is a very injurious practice." Could Save 100,000 Lives. "I believe we could easily save one hundred thousand lives annually in the United States if all the people would adopt the system of fresh air living followed, for example, in tuberculosis sanatoria. There is nothing mysterious about it—no specific medicine, no vaccine. The important thing is right living，good food和 plentyof fresh air." Droplet Infection Explained In Pictures. 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personality.To personality.To personality.To personality.To personality.To personality.To personality.To personality.To personality.To personality.To personality.To personality。 HOTEL VALENCIA Modern in Every Respect Finest Hotel in Orange County Accommodations Unsurpassed By any hotel in the Southland and prices reasonable. Corner Lemon and Center Sts Anaheim, California Rates, $1.00 per night, up. Special Rates by the week or month. USE THE HANDKERCHIEF AND DO YOUR BIT TO PROTECT ME! COLDS, INFLUENZA, PNEUMONIA, AND TUBerculosis ARE SPREAD THIS WAY Copies of this poster can be obtained free of charge by writing to the Surgeon General, U. S. Public Health Service, Washington, D. C. QUENT LIST Amount of Tax and Costs Due Owner Tract Lot Blk. Lot 15, blk. 2, with improvements... 2.49 Overholser, Mrs. Addle— In Vineyard Lot C-2, Olive St. Tract, lot 1, blk. 1... 2.90 Palmer, Sam J— In Vineyard Lot A-1 Lot 4, 1.08 acres... 5.28 Roberts, Mrs. Maggie J— In Santa Fe Tract Lot 13, blk. 3... 3.70 Roberts, Mrs. Maggie J— In Santa Fe Tract Lot 11, blk. 4... 1.78 Roberts, Mrs. Maggie J— In Santa Fe Tract Lot 12, blk. 4... 1.78 Roberts, Mrs. Maggie J— In Santa Fe Tract Lot 23, blk. 4... 1.78 Roberts, Mrs. Maggie J— In Santa Fe Tract Lot 24, blk. 4... 1.78 Reinhardt, Mrs. Kristine— In Vineyard Lot G-3, Geerdes' Sub. Lot 91.85x140 feet in S.W. corner... 2.90 Rogers, Emily M— In Vineyard Lot E-6, Enterprise Tract, lot 24, blk. 1, with improvements and personal property... 20.43 Schneider, Ms. Anna— In Santa Fe Tract Lot 16, blk. 3... 3.70 Seale, Martin L— In Santa Fe Tract Lot 6, blk. L... 6.88 Seale, Martin L— In Santa Fe Tract Lot 7, blk. L, with improvements... 19.64 Simmons, Carli— In Lorelel Tract Lot 11, blk. C, with improvements... 10.07 Simmons, Carli— In Lorelel Tract Lot 12, blk. C, with improvements... 5.29 Stice, C.A— In Anaheim Extension N.W.of 1 acre of lot 48... 5.29 Timmons, L.D., Estate— In Vineyard Lot D-5 Lot 10, blk.F, with improvements... 15.65 Weber, John E— In Vineyard Lot E-5, Langenberger Tract. Easterly 30 feet of lots 7 and 8, with improvements... 19.64 Wommer, Mrs. Frank J— In Vineyard Lot E-5 Lot 53, with improvements... 13.26 Wommer, Mrs. Frank J— In Vineyard Lot E-5 Lot 55... 6.48 NOTICE OF TAX SALE STATE OF CALIFORNIA) COUNTY OF ORANGE) CITY OF ANAHEIM) Public notice is hereby given that default having been made in the payment of taxes due the City of Anaheim for the fiscal year 1918-1919 upon the property hereinbefore described. I.A.W.O.D.as Tax Collector In and for the World City of Anaheim.bg virtu EAST Broadway ANAHEIM CAL. NOTICE OF TAX SALE STATE OF CALIFORNIA COUNTY OF ORANGE CITY OF ANAHEIM Public notice is hereby given that default having been made in the payment of taxes due the City of Anaheim for the fiscal year 1918-1919 upon the property hereinbefore described. I. A. W. WOOD, as Tax Collector in and for the said City of Anaheim, by virtue of the power and authority in no vexed by law, unless the taxes delinquent, together with the cost and percentages due thereon are paid, will on THURSDAY THE 9TH DAY OF JANUARY, 1919, At the hour of 10 o'clock in the forenoon of that day, commence to sell the real estate upon which said taxes are a lien, at PUBLIC AUCTION, for and on account of such delinquent taxes thereon, in front of the City Hall in the City of Anaheim, County of Orange, State of California, and that I will continue such sale from day to day (Sunday and legal holidays except), according to the adjournments, and between the hours of 10 o'clock a.m. and 2 o'clock p.m., of each day of sale, and at the same place, until the whole property hereinbefore set forth, or so much thereof as may be necessary, shall be sold; together with the sum of fifty (50) cents, provided by law for the certificate of sale in duplicate in each and every case. NO PROPERTY IS EXEMPT No property is exempt from seizure and sale for personal property taxes; even the homestead and house utensils are subjected thereto. The law is imperative. The collector has no discretion, and delinquents must suffer if they fail to pay. All the property heretofore described is in the City of Anaheim, County of Orange, State of California. Signed and dated at the said City of Anaheim, Cal., this 12th day of December, 1918. A. W. WOOD, Tax Collector of the City of Anaheim, County of Orange, State of California. TYPEWRITING 5 CENTS A PAGE (150 words) Mail your copy Pitman, 523 Chamber of Commerce, L. A. Griffith Lumber Co. SEE US FOR YOUR BUILDING MATERIAL In Any Amount, Large or Small South Los Angeles St. H. M. ADAMS, Mgr. Good Place to Buy— G-O-O-D L-U-M-B-E-R C. GANAHL LUMBER COMPANY Anaheim, : : : : Cal Good Place to Buy— G-O-O-D L-U-M-B-E-R C. GANAHL LUMBER COMPANY Anaheim. : : : Cal ANAHEIM FEED and FUEL CO. DEALERS IN Wood, Coal, Hay, Grain Seeds and Flour PUBLIC WEIGHING SCALES Phones: Pacific 317, Home 294 R. W. McClellan, W. D. Grafton, Props. CITY MEAT MARKET 117 W. Center St. ED. W. SCHNEIDER Proprietor Let us supply you for your Xmas dinner. All our poultry and meats are the very choicest. We also carry New York count Oysters. Phone Your Orders Early. We deliver to all parts of the city. Home 1053___PHONES___Sunset 20