anaheim-gazette 1919-01-23

WHOLE NATION TO PAY TRIBUTE TO ROOSEVELT ALL ACTIVITY WILL CEASE FOR ONE MINUTE AT 3 O'CLOCK, SUNDAY, FEB. 9 BOTH HOUSES OF CONGRESS TO JOIN IN MEMORIAL SERVICE AT THAT HOUR In every hamlet, town, village and city of the United States at 3 o'clock Sunday afternoon, February 9, fitting tribute will be paid to the life work and memory of Theodore Roosevelt. Nonpartisan in character this continental memorial will carry with it for one minute an absolute silence and the stopping of all traffic. The great organization of the Council of National Defense, the Governors of all States and the entire citizenship of the country, without party thought or cleavage, will unite in this memorial to the preeminent American. The Council of National Defense has sent the following telegram to every State council and to many of the larger councils as well: "By direction of the Secretary of War, chairman of the Council of National Defense, I request all State, county, community and municipal TWO DISTINCT OPERATIONS OF INCOME TAX OBLIGATIONS Big Drive of 1919 Now Under Way—Every Preparation Being Made to Handle Collections The big Income Tax drive of 1919 is now under way, and every preparation is being made to handle the largest collection in the history of Income Tax. "I am not waiting for the final passage of the revenue bill by Congress," said Collector Carter, "nor for the new regulations and blank forms to be issued. To get this big tax in and get it accurate and complete, I urge that we all begin now." The income tax obligations imposed by the old laws, as well as the measure now in Congress, consist of two distinct operations. One is, to file return or statement of all items of income and items of deductions allowable by law, and to do this within the period named in the law. The other is to pay the tax, if any is due. "Neither of these obligations can be met without a careful review of income and expenditure for the tax year. That is the big job right now, and that is why the income tax drive is already under way. Everywhere the pencil is busy. The old year is done; all its fruits are gleaned; and every person who fared well, or earned a good competence, must analyze his own case in cold figures. "When the new bill is enacted into law, proper return forms will be distributed throughout the district, and everybody will be informed of the date when the sworn return must be filed. Deputies will be sent out to central locations, and travel through the district, aiding taxpayers in the preparation of the returns and in deciding doubtful points. We will go right to From this latter summary inventory of goods on end, and the result is sold. This cost, prices incurred so product of the business from the gross sales the net earnings of it. "A professional man professional income the total of fees for ducting therefrom connected directly and practice. "A farmer must file derived from the sale products during the produce was raised chased and resold. deduct from this total the year connected cultivation, harvesting of the crop, or the marketing of live stems. "He is not allowed amount expended in ing stock for resale stock is sold its cost from sale price in gain to be included come. The cost prior to 1917 cannot be cited, included in the deduction year of purchase. "The farmer is not include in his income the value of farm by himself and family where he exchanges chandise, groceries, value of the article change must be inc." "All other items during the year thru vice, business or trade property or money, to the value for 1917." The Council of National Defense has sent the following telegram to every State council and to many of the larger councils as well: "By direction of the Secretary of War, chairman of the Council of National Defense, I request all State, county, community and municipal Councils of Defense, comprising the 184,000 units of the council of defense system, to do everything possible to make successful the nation-wide arrangements for memorial services to be held simultaneously on February 9, 1919, the date of the proposed memorial service in Congress. "It is asked that you place yourselves in contact with the Governor of your State, who has already received a telegram to this end from a non-partisan committee of prominent citizens. Because of the peculiarly non-partisan character of the great council of defense system, it is singularly fitting that the foregoing action should be taken. "The honoring of Theodore Roosevelt is a matter that transcends party belief and personal prejudice. He lived greatly for America and that is enough to justify even those who opposed him in mourning his death. With iron courage he performed a major operation on the public morals of his country, at a time when public ethics had become dulled, and with daring and unfailing dignity he measurably increased the prestige of America abroad. Of no American can it be more truthfully said that his heart was incarnated with the flag. "For these things all Americans who have lived in his time should hold themselves in his debt and should turn aside on the 9th day of February to honor his passing from the national stage. Please advise what steps you take." In Washington the joint session of Congress will be convened at 3 o'clock to pay tribute to Mr. Roosevelt's memory. The members of the Supreme Court, the President of the United States, the members of the Cabinet and all the members of the Diplomatic Corps have been invited. Joseph G. Cannon, veteran member of the House and Speaker of the House and Representatives during the administration of Col. Roosevelt, will preside. Henry Cabot Lodge, senior Senator from Massachusetts leader of the Re-Defense, the Governors of all States and the entire citizenship of the country, without party thought or cleavage, will unite in this memorial to the pre-eminent American. The Council of National Defense has sent the following telegram to every State council and to many of the larger councils as well: "By direction of the Secretary of War, chairman of the Council of National Defense, I request all State, county, community and municipal Councils of Defense, comprising the 184,000 units of the council of defense system, to do everything possible to make successful the nation-wide arrangements for memorial services to be held simultaneously on February 9, 1919, the date of the proposed memorial service in Congress. "It is asked that you place yourselves in contact with the Governor of your State, who has already received a telegram to this end from a non-partisan committee of prominent citizens. Because of the peculiarly non-partisan character of the great council of defense system, it is singularly fitting that the foregoing action should be taken. "The honoring of Theodore Roosevelt is a matter that transcends party belief and personal prejudice. He lived greatly for America and that is enough to justify even those who opposed him in mourning his death. With iron courage he performed a major operation on the public morals of his country, at a time when public ethics had become dulled, and with daring and unfailing dignity he measurably increased the prestige of America abroad. Of no American can it be more truthfully said that his heart was incarnated with the flag. "For these things all Americans who have lived in his time should hold themselves in his debt and should turn aside on the 9th day of February to honor his passing from the national stage. Please advise what steps you take." In Washington the joint session of Congress will be convened at 3 o'clock to pay tribute to Mr. Roosevelt's memory. The members of the Supreme Court, the President of the United States, the members of the Cabinet and all the members of the Diplomatic Corps have been invited. Joseph G. Cannon, veteran member of the House and Speaker of the House and Representatives during the administration of Col. Roosevelt, will preside. Henry Cabot Lodge, senior Senator from Massachusetts leader of the Re-Defense, the Governors of all States and the entire citizenship of the country, without party thought or cleavage, will unite in this memorial to the pre-eminent American. The Council of National Defense has sent the following telegram to every State council and to many of the larger councils as well: "By direction of the Secretary of War, chairman of the Council of National Defense, I request all State, county, community and municipal Councils of Defense, comprising the 184,000 units of the council of defense system, to do everything possible to make successful the nation-wide arrangements for memorial services to be held simultaneously on February 9, 1919, the date of the proposed memorial service in Congress. "It is asked that you place yourselves in contact with the Governor of your State, who has already received a telegram to this end from a non-partisan committee of prominent citizens. Because of the peculiarly non-partisan character of the great council of defense system, it is singularly fitting that the foregoing action should be taken. "The honoring of Theodore Roosevelt is a matter that transcends party belief and personal prejudice. He lived greatly for America and that is enough to justify even those who opposed him in mourning his death. With iron courage he performed a major operation on the public morals of his country, at a time when public ethics had become dulled, and with daring and unfailing dignity he measurably increased the prestige of America abroad. Of no American can it be more truthfully said that his heart was incarnated with the flag. "For these things all Americans who have lived in his time should hold themselves in his debt and should turn aside on the 9th day of February to honor his passing from the national stage. Please advise what steps you take." In Washington the joint session of Congress will be convened at 3 o'clock to pay tribute to Mr. Roosevelt's memory. The members of the Supreme Court, the President of the United States, the members of the Cabinet and all the members of the Diplomatic Corps have been invited. Joseph G. Cannon, veteran member of the House and Speaker of the House and Representatives during the administration of Col. Roosevelt, will preside. Henry Cabot Lodge, senior Senator from Massachusetts leader of the Re-Defense, the Governors of all States and the entire citizenship of the country, without party thought or cleavage, will unite in this memorial to the pre-eminent American. The Council of National Defense has sent the following telegram to every State council and to many of the larger councils as well: "By direction of the Secretary of War, chairman of the Council of National Defense, I request all State, county, community and municipal Councils of Defense, comprising the 184,000 units of the council of defense system, to do everything possible to make successful the nation-wide arrangements for memorial services to be held simultaneously on February 9, 1919, the date of the proposed memorial service in Congress. "It is asked that you place yourselves in contact with the Governor of your State, who has already received a telegram to this end from a non-partisan committee of prominent citizens. Because of the peculiarly non-partisan character of the great council of defense system, it is singularly fitting that the foregoing action should be taken. "The honoring of Theodore Roosevelt is a matter that transcends party belief and personal prejudice. He lived greatly for America and that is enough to justify even those who opposed him in mourning his death. With iron courage he performed a major operation on the public morals of his country, at a time when public ethics had become dulled, and with daring and unfailing dignity he measurably increased the prestige of America abroad. Of no American can it be more truthfully said that his heart was incarnated with the flag." "For these things all Americans who have lived in his time should hold themselves in his debt and should turn aside on the 9th day of February to honor his passing from the national stage. Please advise what steps you take." In Washington the joint session of Congress will be convened at 3 o'clock to pay tribute to Mr. Roosevelt's memory. The members of the Supreme Court, the President of the United States, the members of the Cabinet and all the members ofthe Diplomatic Corps have been invited. Joseph G. Cannon, veteran member ofthe House and SpeakeroftheHouseandRepresentativesduringtheadministrationofCol.Rooseveltwillpreside. Henry Cabot Lodge, senior Senator from Massachusetts leaderoftheRe-Defense,theGovernorsofallStatesandtheentirecitizensofthecountrywithoutpartythoughtorcleavagewilluniteinthismemorialtothepre-eminentAmerican." Congress will be convened at 3 o'clock to pay tribute to Mr. Roosevelt's memory. The members of the Supreme Court, the President of the United States, the members of the Cabinet and all the members of the Diplomatic Corps have been invited. Joseph G. Cannon, veteran member of the House and Speaker of the House of Representatives during the administration of Col. Roosevelt, will preside. Henry Cabot Lodge, senior Senator from Massachusetts leader of the Republican party in the Senate and lifelong friend of the late President, will deliver the principal eulogy. Other tributes will also be spread on the rolls of Congress by distinguished public men and at the same moment the hundred million Americans will offer such a memorial as few men in all the world have had and certainly no American's memory will have been more honored or revered. The State Council of Defense received a telegram from the National Council of Defense urging all State, county, community and municipal councils to do everything possible to make successful the nation-wide Roosevelt memorial exercises to be held simultaneously on February 9, the date selected for exercises in Congress. The telegram is signed by Grosvenor B. Clarkson, director of the National Council of Defense. BARGAINS IN USED CARS 1914 to 1918 Ford Touring, Roadster and Delivery Cars in first class overhauled condition, $300.00 and up, one 1917 Oakland Touring Car, also 1917 Dort Touring Car, one Ford Woodward 1-Ton Truck with cab at $475.00, and one Willys Overland Truck with body at $400.00. The cars are selling like "hot cakes." Four sold yesterday. WICKERSHEIM IMPLEMENT CO., Fullerton, Calif. ANAHEIM GAZETTE From this latter sum subtract the inventory of goods on hand at the year's end, and the result is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business. "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. "A farmer must figure up all income derived from the sale or exchange of products during the year, whether such produce was raised on the farm or purchased and resold. He is allowed to deduct from this total his expenses of the year connected with the plaiting, cultivation, harvesting and marketing of the crop, or the care, feeding and marketing of live stock. "He is not allowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase. "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc., the market value of the articles received in exchange must be included. "All other items of income arising during the year through personal service, business or trade, through use of property or money, should be added into this latter sum subtract the inventory of goods on hand at the year's end, and the result is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business. "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. "A farmer must figure up all income derived from the sale or exchange of products during the year, whether such produce was raised on the farm or purchased and resold. He is allowed to deduct from this total his expenses of the year connected with the plaiting, cultivation, harvesting and marketing of the crop, or the care, feeding and marketing of live stock. "He is not allowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase. "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc., the market value of the articles received in exchange must be included." "All other items of income arising during the year through personal service, business or trade, through use of property or money, should be added into this latter sum subtract the inventory of goods on hand at the year's end, and the result is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business." "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. "A farmer must figure up all income derived from the sale or exchange of products during the year, whether such produce was raised on the farm or purchased and resold. He is allowed to deduct from this total his expenses of the year connected with the plaiting, cultivation, harvesting and marketing of the crop, or the care, feeding and marketing of live stock. "He is not allowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase." "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc., the market value of the articles received in exchange must be included." "All other items of income arising during the year through personal service, business or trade, through use of property or money, should be added into this latter sum subtract the inventory of goods on hand at the year's end, and the result is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business." "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. "A farmer must figure up all income derived from the sale or exchange of products during the year, whether such produce was raised on the farm or purchased and resold. He is allowed to deduct from this total his expenses of the year connected with the plaiting, cultivation, harvesting and marketing of the crop, or the care, feeding and marketing of live stock. "He is not allowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase." "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc., the market value of the articles received in exchange must be included." "All other items of income arising during the year through personal service, business or trade, through use of property or money, should be added into this latter sum subtract the inventory of goods on hand at the year's end, and the result is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business." "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. "A farmer must figure up all income derived from the sale or exchange of products during the year, whether such produce was raised on the farm or purchased and resold. He is allowed to deduct from this total his expenses of the year connected with the plaiting, cultivation, harvesting and marketing of the crop, or the care, feeding and marketing of live stock. "He is not allowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from sale price in ascertaining the gain to be included in his return of income. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase." "The farmer is not required to include in his income tax computationthe value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc.,the market value ofthe articles receivedin exchange must be included." "All other items of income arising duringthe year through personal service,business or trade,trough useofpropertyormoney,souldbeaddedintothemainssumsubtracttheinventoryofgoodsonhandattheyear'send,andtheresultisthecostofgoods Sold." "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanges produce for merchandise, groceries, etc., the market value of the articles received in exchange must be included. "All other items of income arising during the year through personal service, business or trade, through use of property or money, should be added into the gains for 1918. "Everybody wants to know what income is exempt from tax. Very few plums that fall to the average man may be legally disregarded in figuring up his 1918 income. Gifts and bequests can be eliminated; also proceeds of life insurance received by the beneficiary of an insured person. A person who cashed in an endowment policy need report as income only that portion which exceeds the total of the premiums he paid in all years on that policy. Annuities are not taxable, unless the person received in the year payments which represent, when added to all prior payments on the annuity, an amount greater than the original cost of the annuity. Dividends on unexpired life insurance policies are not taxable income; but dividends on paid-up policies must be considered income. Allmony is not income to the recipient, nor is it an allowable deduction on the part of the person who pays. "From the total of all items of income there are certain deductions allowable by law. All interest paid on personal indebtedness and all taxes paid during the year are deductible, except federal income and excess profits taxes, inheritance taxes and assessments for local improvements, such as sidewalks, sewers, etc. Losses incurred in business or trade are allowable, also losses arising from fires, storms, shipwreck or other casualty, or from theft, in cases where such losses are not compensated for by insurance or otherwise. Losses incurred outside of a person's regular business are allowable to the extent of gains reported from similar transactions within the year. Debts due to the taxpayer actually ascertained to be worthless during the year are deductible. "Depreciation on property used in a profession, in business, or in farming is another item that may be claimed as a deduction. The storekeeper may claim depreciation on his fixtures, and on his delivery horses and wagons, but not on his stock held for sale. The professional man may claim similar deduction on his instruments; and in that caused the Los Angeles city council so much anguish a few months ago and was finally repudiated by the people by a vote of nearly two and one half to one, has been transplanted to the Capital as a State wide issue, and for the second time promises to become one of the most hotly contested measures before the Legislature. Senator L. L. Dennett, of Modesto, introduced the bill before the upper house and Assemblyman Brooks, of Oakland, presented it to the assembly. The only difference between the new bill and the one of 1917 is that saloons and places where liquor are sold are not exempted this time. In the senate the bill was referred to the Capital and Labor Committee and in the assembly to the Committee on Public Morals. The fifteen assemblymen from Los Angeles are expected to accede to the wishes of their constituents and vote solidly against the measure when it is reported out next session. Unquestionably the senate committee will make an early return and the labor and capital committee will recommend its passage because the San Francisco labor representatives always have been strongly for such a law. The labor committee members stand 7 to 4 for the bill. When Senator Dennett was asked if he presented the bill as a moral or labor issue, he said: "Purely as a labor measure. There is no moral question involved here. Labor unionists do not desire to work on Sunday." Senator Charles W. Lyon, of Los Angeles, expects successful labor and capital committee support for new bills he will present shortly. One proposes to raise the license fees of public employment agencies 100 per cent and to restrict their charges for securing positions to 5 per cent of the first month's salary. Lyon also has framed a bill to strengthen the women's eight-hour law by making it illegal for female employees to work more than eight hours for one or any number of employers combined. Bert Steelhead, formerly of Placentia, has returned from England, where he went on Y. M. C. A. service. He went across about two months ago, but did not get as far as France. Pet gopher snake on the premises for the purpose of catching mice and other ground pests. One neighbor says he got a glimpse of the snake the other day, and having such an abhorrence for such reptiles he imagined he saw a whole flock of them, and the town's gone dry, too. The familiar faces of many well known men from towns in the dry zones, who were wont to visit here—just happened to be passing and stopped over, you know—are conspicuous by their absence since the first of the year. Hist! Listen, we now have the gumshoe man, hunting the sightless porkers'. The report that Champ Clark is a candidate for the presidential nomination again is confirmed. He has written a Mooney letter to the New Jersey socialists. The casualty list carries the name of Gordon Bigelow, former resident of Anaheim and nephew of Mark Keppel, Los Angeles county superintendent of schools, who was killed in action in France October 19. He was the son of Mrs. Frank Bigelow, now of Turlock, Cal., and entered the service in October, 1917. At the time the young man was in his third year in the Osteopathic College of Physicians and Surgeons. He was a member of Field Hospital No. 126, One Hundred and Seventh Sanitary Train. Henry Morgenthau has been appointed, along with Joe Guffey, the Pennsylvania deserving democrat, voting trustee of another property taken over by Allen Custodian Palmer. Well, Henry deserves something. Didn't he say before the last election that the republicans who were trying to elect a Republican Congress were just like the assassins of Lincoln who met at Mrs. Surratt's house? If that doesn't constitute a claim on recognition, what would? Frank Mauer, of the Exchange Furniture Store, fell from a step ladder Thursday and brone his right arm. CLOTHING FOR MEN We've devoted our life to the subject. Why don't you profit by our experience in buying SUITS at $15, $17.50, $20.00, $22.50, $25.00 $27.50, 30, 32.50, 35, 37.50, and $40. OVERCOATS as low as $15, and as high as $42.50. HATS $1.50, $2.50, $3.00, $4, $5, $6, and $7 Nifty Shoes from $4 up We dress you up from head to foot. "BY ALL MEANS GET A FIT" F.A.Yungbluth Home of Hart Schaffner & Marx 1919 Bean Trackpull TRACTORS We have taken the exclusive agency for all of Orange county for the Moline Universal One Man Tractor and are, therefore, closing out the four remaining 1919 Bean Trackpull Tractors at $1375.00 f.o.b. Fullerton. Terms: 1-3 to 1-2 cash, balance time. 40 hours FREE Factory Service. SAVE MONEY BY GIVING US YOUR ORDER TODAY. Wickersheim Implement Co. Fullerton, California Phones Sunset 70J, Home 422 WAR OF EXTERMINATION Predatory animals such as the mountain lion, bobcat, and coyote take a large toll of game animals each year. As a means of reducing the numbers of the most important deer-slayer, the mountain lion, the California Fish and Game Commission has for some years been paying a substantial bounty on the scalps of this animal. In addition to this bounty another step has now been taken to eliminate predatory animals and thereby protect game animals and birds. The Commission has obtained the services of Jay C. Bruce of Wawona, who has for many years successfully hunted wild animals with his pack of trained varmint dogs, and who will now devote all his time to this purpose. Mr. Bruce has a record of three wild cats and a mountain lion. Bradstreet figures for 1918 show 131,584,000 bushels as against 29,633,000 bushels for 1917. As compared with the same date of last year, these figures, as well as those obtained by the more extensive survey, show a very great relative increase in commercial stocks of wheat on December 1, 1918. The commercial stocks of other cereals reported for December 1, 1918, according to the department statement, were follows: Corn, 13,193,789 bushels; oats, 61,670,351 bushels; barley, 74,400,787 bushels; rye, 13,936,010 bushels. These stocks represent the following percentages of the corresponding stocks on December 1, 1917: Corn, 129.0 per cent; oats, 94.6 per cent; barley, 110.8 per cent; rye, 154.2 per cent. The commercial stocks of flour and corn meal, as reported for the survey, been paying a substantial bounty on the scalps of this animal. In addition to this bounty another step has now been taken to eliminate predatory animals and thereby protect game animals and birds. The Commission has obtained the services of Jay C. Bruce of Wawona, who has for many years successfully hunted wild animals with his pack of trained varmint dogs, and who will now devote all his time to this purpose. Mr. Bruce has a record of three wild cats and a mountain lion taken in one day. He will go from place to place where most needed and clean up sections infested with predatory animals. No doubt many enthusiastic sportsmen envy Mr. Bruce his chance for good sport. It will be interesting to learn just how many animals he is able to bag within a given period. The more he kills, the better will it please hunter and conservationist, for they know that this added protection will still further increase the population of stately game animals in the California forests. WHEAT FIGURES SHOW LARGE STOCK ON HAND The commercial stocks of wheat reported in a survey made by the Department of Agriculture for December 1, 1918, amounted to 219,434,832 bushels. These holdings, by 10,669 firms—elevators, warehouses, grain mills, and wholesale dealers—were more than twice as large as the stocks held by the same firms a year earlier, the actual percentage being 206.1 per cent of the 1917 stocks. The figures refer to stocks actually reported and do not represent the commercial stocks of the country, nor do they include stocks on farms. The commercial visible supply figures, as published by the Chicago Board of Trade for the nearest date (November 30, 1918) show 121,561,000 bushels of wheat as against 21,031,000 bushels a year ago. Corresponding ESTRAY NOTICE Taken up at my place, at Los Alamitos, Cal., on Monday, January 6, 1919, one black horse, with white spot on forehead, also white spot on each side of body. Square brand on left hind leg. Owner can recover same by applying to the undersigned, proving property, and paying all costs. ARTHUR VANNESTE, Los Alamitos, Calif. BUSINESS COLLEGE OPENING cereals reported for December 1, 1918, according to the department statement, were as follows: Corn, 13,193,789 bushels; oats, 61,670,351 bushels; barley, 74,400,787 bushels; rye, 13,936,010 bushels. These stocks represent the following percentages of the corresponding stocks on December 1, 1917: Corn, 129.0 per cent; oats, 94.6 per cent; barley, 110.8 per cent; rye, 154.2 per cent. The commercial stocks of flour and corn meal, as reported for the survey, were: Wheat flour, white, 6,397,490 barrels; whole wheat and graham flour, 133,189 barrels; rye flour, 266.107 barrels; corn flour, 51,676,911 pounds; corn meal, 72,825,916 pounds; buckwheat flour, 13,548,309 pounds; mixed flour, 26,623,397 pounds. These stocks represent the following percentages of the stocks on hand a year ago: Wheat flour, white, 170.4 per cent; whole wheat and graham flour, 249.1 per cent; rye flour, 215.8 per cent; corn meal, 227.8 per cent; buckwheat flour, 220.4 per cent; mixed flour, 243.5 per cent. Elevators, warehouses, and wholesale dealers reported stocks of beans amounting to 7,285,713 bushels while wholesale grocers and warehouses reported the following commodities and in the amounts indicated: Rice, 49,998.810 pounds; rolled oats, 80,489,666 pounds; canned salmon, 96,893,624 pounds; canned tomatoes, 245,489,204 pounds; canned corn, 111,336,010 pounds; sugar, 164,356,634 pounds. These stocks represent the following percentages of the corresponding stocks on hand December 1, 1917: Beans, 154.5 per cent; rice, 62.6 per cent; rolled oats, 165.7 per cent; canned salmon, 94.3 per cent; canned tomatoes, 140.3 per cent; canned corn, 133.5 per cent; sugar, 125 per cent. Stocks of condensed and evaporated milk were reported by condenseries, cold storages, warehouses,and wholesale grocers as follows: Condensed milk, 49,878,129 pounds; evaporated milk, 146,757,968 pounds. The holdings of condensed milk reported for December 1, 1918 represented 119.7 per cent of the stocks held by the same firms a year earlier while the holdings of evaporated milk represented 72.8 per cent of the December，1917，stock. For many years William Hohenzoller has oftndly dreamed of a great peace council at which he would dictate terms to all the nations of the earth. That peace council is now sitting around the table at Versailles，但 William is conspecuously absent Taken up at my place, at Los Alamitos, Cal., on Monday, January 6, 1919, one black horse, with white spot on forehead, also white spot on each side of body. Square brand on left hind leg. Owner can recover same by applying to the undersigned, proving property, and paying all costs. ARTHUR VANNESTE, Los Alamitos, Calif. BUSINESS COLLEGE OPENING Midwinter term Jan. 6, 1919. New classes in all departments; day and evening sessions; enrollments now active. Why not begin your course now? Your hands and your brain, plus our training will place you in the well paid class of busy business workers. Our graduates are occupying enviable positions. Don't you want to command a good position? See us about it today. ORANGE COUNTY BUSINESS COLLEGE Santa Ana, Cal. CLASSIFIED SEED POTATOES THAT WILL GROW Oregon White Rose, Oregon Red Rose, American Wonders, British Queens. Write for prices. MYERS-DARLING & HINTON CO., Wholesale Terminal Market, Los Angeles, Calif. WE HAVE Customers for orange and lemon groves and will be glad to hear from owner or agent having one to sell if the value is equal to the price asked. B. O. KENDALL COMPANY, Pasadena, Cal. For many years William Hohenzoller has ofndly dreamed of a great peace council at which he would dictate terms to all the nations of the earth. That peace council is now sitting around the table at Versailles, but William is conspecuously absent and the other delegates are dictating terms to him. Perhaps Bill now remembers that dreams always go by contrairies. CERTIFICATE OF COPARTNERSHIP UNDER FICTITIOUS FIRM NAME We, the undersigned, do hereby certify that we are partners transacting and doing a general concrete and cement pipe business and engaged in the manufacture and sale of cement and concrete pipe in the County of Orange, State of California, under the firm name and style of Morningstar & Trapp; that the names in full of all the members of such partnership are S. G. Morningstar and W. A. Trapp; and that the respective places of our residences are set opposite our respective names hereto subscribed. In witness whereof, we have hereunto set out hands this 20th day of January, 1919. S. G. Morningstar, Anaheim, Cal., R. D. 5, Box 144. W. A. Trapp, Anaheim, Cal., R. F. D. No. 3, Box 241. State of California, County of Orange, On this 20th day of January, 1919, before me, Roger C. Dutton, a notary public in and for said county, personally appeared S. G. Morningstar and W. A. Trapp, known to me to be the persons whose names are subscribed to the annexed instrument and acknowledged to me that they executed the same. Witness my hand and official seal. ROGER C. DUTTON, Notary Public in and for said Orange County, California, (Seal)