anaheim-gazette 1922-01-12

WATER COMPANY MEETING The regular meeting of the board of directors of the Anaheim Union Water company was held Saturday afternoon with Directors Tuffree, Holmes, Miller, Annin, Thamer and Rust present at roll call. H. G. Meiser and Mr. Noble came before the board regarding a pipe line on West Walnut avenue, Fullerton. Upon motion thi swas referred to the ditch committee and superintendent for them to investigate and report back at the next meeting. Engineer Osborne came before the board regarding the piping of the open cement ditch in front of the Walnut Park sub-division, Fullerton. This was referred back to Mr. Osborne to secure rights of way. Mr. Osborne requested to secure right of way easement for use of pipe line leading to Mrs. Mauerhan's land along the south line of Chapman avenue. Engineer Osborne, of Fullerton, applied for the position of engineer for the company. Mr. H. G. Mathews presented an application for engineer for the company. No action taken on either application. Report of the finance committee was upon motion accepted and warrants ordered drawn in payment of the various demands therein recommended. Reports of the superintendent and treasurer were upon motion accepted and ordered filed. Ditch committee reported regarding the A. Plepenbrink's measuring gate. Upon motion by Miller, seconded by Holmes, superintendent was instructed to put measuring gates on all service gates and no water is to be delivered through any but a proper measuring gate. Ditch committee reported regarding the request of the Anaheim Citrus Fruit association to connect waste line with company ditch. The fruit association agrees to disconnect. NEW PROVISIONS FOR INCOME TAXPAYERS The following is another of a series of articles the internal revenue service office is issuing in an endeavor to acquaint the taxpaying public with the requirements of the new revenue act and particularly as regards income tax and the liability for filing income tax returns: The revenue act of 1921 contains two new and important provisions, which are the subject of frequent inquiry. The first relates to the personal exemptions allowed married persons, and the second to the provision requiring that a return be made of gross income of $500 or more. The act provides that a married person, living with husband or wife, whose net income for 1921 was $5000 or less shall be allowed a personal exemption of $2500. If the net income of such person was over $5000 the exemption is $2000. Under the revenue th e taxpayer does are his immediate law. It will be the not to answer under the following. The transaction and not merely The complete transaction, top from contracts, necessary to pay facts, must be The names of terested (not "transaction") must less of who pre-whether attorney service, or other COLORADO RE There is now that time has hensive plan formation of the water er. It is under city of Los Angeles ready to assume the suspicious other communities more or less in mean enough they allege, if not gelenos would have The problem is not easy. Having claims of Idaho and New contributes these. For two or three have been going states which he if we are to among these state use of the Co-practical question mote generation federal governmen Colorado is a it has set up a Ditch committee reported regarding the A. Piepenbrink's measuring gate. Upon motion by Miller, seconded by Holmes, superintendent was instructed to put measuring gates on all service gates and no water is to be delivered through any but a proper measuring gate. Ditch committee reported regarding the request of the Anaheim Citrus Fruit association to connect waste line with company ditch. The fruit association agreeing to disconnect at any time upon twenty-four hours notice from this company. Upon motion the report was accepted. Director Tuffree reported regarding conditions on the Amalgamated lease. Upon motion by Holmes, seconded by Miller, oil committee granted more time regarding oil lease with the Standard Oil company. Finance committee granted more time on their report on the Holmes' resolution. Gas engine committee reported regarding the use of gas engines for pumping and instructed to have Mr. Davis, sales manager for the Western Gas Engine company, present at the next meeting of the board. Secretary instructed to send proxy for annual meeting of the Yorba Linda Water company to J. W. Murray. Upon motion secretary instructed to of stock were granted: 8 shares C. W. Almes to Robert McKee; 20 shares J. J. Vosburgh to be divided into two certificates of 10 shares each. Communication read from Orange County Title company, regarding right of way along property formerly owned by Carrie E. Ford. This was referred to the attorney. Upon motion secretar yinstructed to send out notices of annual meeting of the stockholders of this company. This meeting to be held on January 28th, 1922, at 10 a.m. Secretary instructed to have blank proxies printed and mailed with the notice of the meeting. It was moved, seconded and carried that the action of the superintendent and board of directors in signing an agreement with Edgar T. Wheeler for pile protection at the head of the ditch be ratified. It was moved by Rust, seconded by Thamer, that this company subscribe thirty dollars to the Anaheim flood protection. SUPERINTENDENT'S REPORT Following is the report of Court which are the subject of frequent inquiry. The first relates to the personal exemptions allowed married persons, and the second to the provision requiring that a return be made of gross income of $500 or more. The act provides that a married person, living with husband or wife, whose net income for 1921 was $5000 or less shall be allowed a personal exemption of $2500. If the net income of such person was over $5000 the exemption is $2000. Under the revenue act of 1918 the personal exemption allowed a married person was $2000, regardless of the amount of net income. The normal tax rate remains unchanged, 4 per cent on the first $4,000 of net income above the exemptions and 8 per cent on the remaining net income. In order that an income slightly in excess of $5000 shall not be subjected to an inordinately disproportionate tax because of the reduction of the exemption to $2000 thereon, the law provides that such reduction shall not operate to increase the tax, which would be payable if the exemption were $2500, by more than the amount of the net income in excess of $5000. For example, on a net income of $5010, the tax, without this saving clause, would be $120,40, which is 4 per cent on $3,010, the amount of net income less an exemption of $2000. The actual tax is $110.40, computed as follows: From the net income of $5,010 is deducted $25,90, leaving $2510, the 4 per cent tax on which amounts to $100.40. To this is added $10, "the amount of net income in excess of $5,000." The personal exemptions allowed married persons, apply also to the head of a family, a person who supports in one household one or more relatives by blood, marriage or adoption. Heretofore, a person whose net income was less than his exemption ($1000 if single, or $2000 if married) was not required to file a return. Under the revenue act of 1921, if the gross income of an individual equalled or exceeded $5000, or if the combined gross income of a married couple and that of dependent children equalled or exceeded $5000, a return must be filed regardless of the amount of net income. "Net income" is gross income, less certain deductions. The fact that allowable deductions from gross income for business expenses, losses, bad debts, etc., may reduce the net in- SUPERINTENDENT'S REPORT Following is the report of Superintendent Wallop during the month of December: Work at head of ditch account floods ... $ 2589.03 Cleaning— At head ... 22.83 At Anaheim ... 4.95 At Yorba Linda ... 187.50 Repairs— To bridge at Horse Shoe Bend ... 40.15 Placentia District ... 95.76 Anaheim district ... 88.11 Fullerton district ... 5.23 Main ditch above cemetery ... 1.21 Reservoir at P. P. No. 1 ... 186.00 Ford No. 1 ... 12.20 Ford No. 2 ... 64.32 International truck ... 39.03 At oil wells ... 42.75 Domestic plant at No. 3 ... 23.10 Dowling crossing ... 254.39 General Expense — Work on new ditch at head, string wires for new gate ... 99.70 Haul gravel on Bixby hill ... 200.86 Construction— Making pipe ... 193.62 Making vault ... 370.64 "Net income" is gross income, less certain deductions. The fact that allowable deductions from gross income, for business expenses, losses, bad debts, etc., may reduce the net income to an amount below the personal exemptions of $1000 or $2000, does not alter the requirements to file a return of gross income, if such gross income equalled or exceeded $5000." Requests are being received daily by the revenue collector's office for rulings and advice upon abstract cases or prospective transactions involving questions of income tax and profits liability. These requests are so numerous and the insistence on prompt action so great that it seems advisable at this time to definitely outline the bureau's policy which will govern the consideration of these requests. The revenue acts of 1918 and 1921 depart widely at many points from prior law or practice, and have given rise to new questions of such importance, complexity, and number that the resources of the bureau are no more than adequate to advise taxpayers promptly of their present liabilities arising out of past transactions. It is impossible to answer every question which the invention or ingenuity of the inquirer may devise without neglecting the fundamental duty of determining tax liability upon the basis of actual happenings. Under these circumstances, the administrative necessity is obvious of giving precedence over abstract or prospective cases to actual cases in which ANAHEIM GAZETTE the taxpayer desires to know what are his immediate liabilities under the law. It will be the policy of the bureau not to answer any inquiry except under the following circumstances: The transaction must be completed and not merely proposed or planned. The complete facts relating to the transaction, together with abstracts from contracts, or other documents, necessary to present the complete facts, must be given. The names of all the real parties interested (not "duties" used in the transaction) must be stated regardless of who presents the question, whether attorney, accountant, tax service, or other representative. COLORADO RIVER IMPROVMENTS There is now general agreement that the time has come for a comprehensive plan for the complete utilization of the waters of the Colorado river. It is understood that our sister city of Los Angeles is willing and ready to assume the entire job, but the suspicious and censorious among other communities claiming to have more or less interest in the river are mean enough to object, because, as they allege, if given a chance the Angelenos would hog the whole river. The problem of equitable division is not easy. There are seven states having claims on the Colorado, besides Idaho and New Mexico, each of which contributes the water of a few creeks. For two or three years negotiations have been going on among the seven states which have demonstrated that if we are to await an agreement among these states on this subject use of the Colorado will become a practical question only to some remote generation. And now comes the federal government, declaring that the Colorado is a navigable stream, and it has set up a federal commission on farm bureau is anxious to do everything possible to be of real service to the ranchers before the equalization figures are officially announced. Woodrough said his committee will co-operate with County Assessor Jas. Sleeper, who has been invited to address the directors of the farm bureau February 20. Before this meeting is held, however, Woodrough said it would be necessary for the committed to gather such data as may be available, for the purpose of comparing county assessments with reality assessments in the cities. "The movement is designed to be of real service to the farmer," said Woodrough, "and we feel that now is the time to make the preliminary investigations. We are all interested in taxation and we should conduct an educational campaign now, before the figures have gone before the equalization board." "There is no disposition to antagonize the county authorities. We simply desire to know all the facts in advance, so that we can register whatever objections we may deem fit at the proper time. With this end in view, the bureau will co-operate with the county in every way." CONSIDER THE TEACHER In discussing the work of teachers, one is inclined to run into triteness. The same old negligence on the part of so many people to appreciate—or at least to show appreciation of the teacher's work, crops up, and one is inclined to scold about it. But there is a brighter viewpoint to take—and happy is the teacher who assumes this attitude. People—particularly American people, who are noted more for matter of fact ways than for demonstrativeness—people oftentimes register their deepest satisfaction and their most sincere compliments when they say nothing. When the teacher learns nothing from the patrons of the farm bureau is anxious to do everything possible to be of real service to the ranchers before the equalization figures are officially announced. SUPERVISORS' PROCEEDINGS Bids were opened for the $21,000 issue of Cypress school district bonds, and said bonds were sold to Frick-Martin & Co., for par, accrued interest and a premium of $1365.20. It was ordered that a community branch of the county free library be established at Brea and John Green was appointed custodian. Petition of Joe W. Skidmore et al came regularly for hearing and was continued January 10th, 1922, at 10 a.m. The bid of Carl E. Buchheim, by Alice M. Buchheim, guardian of par, accrued interest was accepted for the $3000 of 5 per cent bonds of the Sierra school district bonds. The chairman was authorized to sign a lease with the Southern Pacific company for a lot at Los Alamitos for a term of three months at $10 per month. Lease dated November 12, 1921. The chairman was authorized to sign agreement with the Mercereau Bridge and Construction company as presented by superintendent of highways. A resolution was passed amending the establishing of the county free library. VICTORY FOR ALIEN LAND LAW It is a source of great satisfaction to California that the federal circuit court at San Francisco has sustained the constitutionality of the alien land law of this state. The opinion was delivered by Judge Dooling, and concurred in by Judges Hunt and Bledsoe. The test case was from Los Angeles, being that of Portfield and Mizuno, seeking to enjoin State Attorney General Webb and District Attorney Woolwine from en- Idaho and New Mexico, each of which contributes the water of a few creeks. For two or three years negotiations have been going on among the seven states which have demonstrated that if we are to await an agreement among these states on this subject the use of the Colorado will become a practical question only to some remote generation. And now comes the federal government, declaring that the Colorado is a navigable stream, and it has set up a federal commission on the river. The question, on its merits, is highly complicated. In the meantime there are power sites which in any case would be utilized upon which construction should begin at once. The immediate problem, therefore, is the financing of the big dam—probably at Boulder canyon. Some say that the money should be advanced by the taxpayers of the country, who probably would get none of it back. Others insist that the power sites should be privately financed, in which case the financiers would get all their money back. The former plan appeals strongest to prospective consumers. Meanwhile, the president has appointed Secretary Hoover chairman of the federal commission, although it belongs in Secretary Fall's department. That is creating some talk but it seems natural that the president should select for such a place one who is primarily an engineer rather than one who is primarily a politician. JAPAN'S BEST FRIENDS OPPOSE HER AGGRESSIONS The often repeated statement that Japan needs more land upon which to support her growing population is not sincerely made. Japan is by no means the most thickly populated portion of Asia. The province of Shantung is much more densely populated than is Japan; Korea is a thickly settled country. Japan is not seeking an outlet for settlement, but populations for commercial exploitation, and raw materials for her industries. If a mere outlet for population is desired, there is no barrier to Japanese settlement without governmental occupation in any of the territory Japan has recently seized or now wishes to acquire. Japan should not be shut off from either raw material or markets in the orient. She should be given an open door in the far east, along with the other nations of the world; her proximate interests give Japan a advantage to show appreciation of the teacher's work, crops up, and one is inclined to scold about it. But there is a brighter viewpoint to take—and happy is the teacher who assumes this attitude. People—particularly American people, who are noted more for matter of fact ways than for demonstrativeness—people oftentimes register their deepest satisfaction and their most sincere compliments when they say nothing. When the teacher bears nothing from the patrons of the school it is a good indication that the patrons are pleased—greatly pleased. Ever note a man or woman in perfect health? He or she says nothing about it. It's too good to talk about. He or she just revels in it. But let aches and pains come—then he or she talks long, loudly and clamorously. Good work by the teacher is accepted very much as good health is accepted—as a matter of course. With many this is not a lack of appreciation and of gratitude—it is just their undemonstrative way. Many a sensitive teacher prefers to be told occasionally that her work is good. But if not told, let her be philosophic It is a source of great satisfaction to California that the federal circuit court at San Francisco has sustained the constitutionality of the allen land law of this state. The opinion was delivered by Judge Dooling, and concurred in by Judges Hunt and Bledsoe. The test case was from Los Angeles, being that of Porterfield and Mizuno, seeking to enjoin State Attorney General Webb and District Attorney Woolwine from enforcing provisions of the act in question. It was contended that the state law violates provisions of the federal constitution, and also treaty guarantees. The court found no grounds for these contentions. Its decision points out that all guarantees in the treaty with Japan are expressly excluded from the operation of the act; that there is nothing in the convention securing to Japanese subjects any rights to acquire, possess or enjoy agricultural land in this country. But its own terms, the present decision follows and is in complete ac- FARM LAND TAX PLAN At a meeting Friday of the taxation committee of the Orange county farm bureau, presided over by Chairman H. B. Woodrough, plans were outlined for the work to be done by this committee in connection with assessments levied against farm properties in this county and a program was arranged for the future activities of the committee. Woodrough, in discussing the matters that will come before his committee, said that taxation is one of the most vital problems confronting the farmer today, and declared the THE Ford runabout is just what its name implies—it's a regular "get-about." There is no other car that will take you there and back again, quicker, safer and more economically. It's the car for the man of action—the farmer, the merchant, the doctor, the contractor, the collector—the car that is useful every day of the year. Low in the cost of maintenance, with all of the sturdy strength, dependability and reliability for which Ford cars are noted. On account of the unusual demand we urge that your olds be placed as early as possible. GEO. DUNTON, Ford and Fordson Phone 263 Sales and Service Anaheim cord with that recently rendered by the federal court in the state of Washington in the case of Terrance vs. Thompson, sustaining an alien land law of that state of the same nature as that of California. In the Washington case substantially the same contentions were made, and the same constitutional statutory and treaty questions were claimed to be involved. Although the Washington law excluded from land ownership all aliens save those who in good faith have declared intention to become citizens, and the California law only such aliens as are ineligible to citizenship, the circuit court at San Francisco found the Washington decision applicable to the Los Angeles case in the fundamental principles considered. Altogether, it is a signal victory for Americanism in California, and will go far to better conditions in the state. You may say what you please, but Mexico seems to be behaving just about as well as the rest of the world these days. WEST BROADWAY M. E. CHURCH Sunday school, 9:45 a.m. Preaching, 11 a.m. and 7:30 p.m. Epworth League, 6:45 p.m. Prayer meeting, Wednesday evening. Bible study, Friday eaening. Sunday evening and Friday evening services are in the English language. H. C. JACOBY, Pastor. NOTICE TO THE STOCKHOLDERS OF THE ANAHEIM UNION WATER COMPANY Notice is hereby given that the annual meeting of the stockholders of the Anaheim Union Water Company will be held at the office of the company at Anaheim, Orange County, California, on the 28th day of January, 1922, at the hour of 10 o'clock A.M., of said day, for the purpose of electing directors to serve for the ensuing year, and to transact such other business as may properly come before the meeting. By order of the Board of Directors. L. J. SHERIDAN, Sec'y. STROUP'S MEATS ARE HARD TO BEAT You make no mistake when buying at STROUP'S MARKET "The House of Service." You make no mistake when buying at STROUP'S MARKET "The House of Service." Good Place to Buy— G-O-O-D L-U-M-B-E-R C. GANAHL LUMBER COMPANY Anaheim. Cal P. F. KENNEY GROCERTERIA 215 West Center St. CORN $1.95 Wheat . $2.40 A-1 Mash $2.60 Milo . 1.90 Sure Lay 2.55 Rolled Barley 1.35 Bran . 1.25 A-1 Scratch 2.45 Velvet Flour 2.50 A-1 Gold Buckle and Drifted Snow, 49-lb, $2.10 We carry a complete line of the very best grade Poultry Feed and prices are right. We pay cash for all Ranch Eggs We carry a complete line of STAPLE AND FANCY GROCERIES Here's the best bargain in town; Your choice of one of these pieces of Aluminum Ware for ... $1.68 when your purchases at this store amount to $5.00. Paramount Aluminum Ware, guaranteed 25 years, one of the best grades. 10-qt. Aluminum Preserving Kettle, ordinarily sells for ... $4.35 10-qt. Aluminum Dish Pan, ordinarily sells for ... $3.75 6-qt. Aluminum Tea Kettle, ordinarily sells for ... $4.75 1-qt. Aluminum Roaster, (advertised in paper Dec. 20) ... $5.00 1-qt. Aluminum Pail ... $3.25 1-qt. Aluminum Percolator (12-cup) ... $5.25 BUILD THAT Sleeping Porch Now Don't wait until arrival of sultry summer nights to prepare for restful, comfortable sleeping quarters. Just put your own money value on a good night's rest and then multiply that by the number of summer days. That estimate will convince you that money invested in a sleeping porch will pay handsome returns. We will take a photograph of your home and design a sleeping porch that will harmonize with the design of your house. We can show you how it will look when finished and just what the cost will be. Just call for our Sleeping Porch Specialist. He will likely be busy with this work, so get your plans started now. GIBBS LUMBER FULLERTON ANAHEIM PLACENTIA