anaheim-gazette 1925-01-15

INCOME TAX QUESTION ANSWERED BY GOODCELL Full Information Given Anxious Inquirers by Collector I am a single man and earning wages $1,000 during 1924. Do I have to file a return and what form must I use? You must file, using Form 1040 A, although you have no tax to pay. I am a married man and have two dependent children. My salary in 1924 was $2,400 and my only income was $110, interest received from a note. My real estate taxes were $90. Must I file a return? You will not have to file a return, because your net income was less than $2,500. I am a stenographer, unmarried rents on properties I own, amounting to $1,100. In computing my tax am I entitled to the 25 per cent credit for earned income on both the $1,700 salary and the $1,100 in rents, or only on the salary? You are entitled to the 25 per cent credit on your entire income, as all income up to $5,000 is considered earned income. You must file on Form 1040, however. Part of my income is from salary and about $2,000 of it from reats. What form must I use? You must use Form 1040. Form 1040 A is used for earned net incomes of not more than $5,000, derived principally from salaries and wages and Form 1040 for net income of more than $5,000 or net incomes, regardless of amount, derived from a profession or business, including farming. Where income from rents or royalties is received Form 1040 must be used. My net income was $2,500. I am married and living with my wife. Must I file? wages. Am single. My Union dues were $60. What is my tax? Use Form 1040 A. $1,600 less $60, $1,540 net income. Deduct $1,000 personal exemption leaving amount taxable $540. Tax at 2 per cent on $540, $10.80. On this $10.80 you may deduct 25 per cent on account of earned income, $2.70, leaving a tax due of $8.10. When must I file my return? Do it today. Hundreds of taxpayers, who do not understand the income laws are failing to take advantage of the 25 per cent reduction on earned income. Call at the Revenue office at once and let a Deputy assist you in preparing your return. During the February and March rush, it will be almost impossible to furnish individual service to taxpayers. File during January. SUPERVISORS' PROCEEDINGS At the meeting on January 6 there were present Supervisors T. B. Talbert, S. H. Finley, Wm. Schumacher, Leon O. Whitsell, George Jeffrey and County Clerk J. M. Backs. The Board was called to order by J. M. Backs, County Clerk. T. B. Talbert was placed in nomination for chairman of this Board of Supervisors by Leon C. Whitsell. There being no further nomination a vote was taken and T. B. Talbert was unanimously elected for chairman. County Clerk J. M. Backs declared T. B. Talbert elected chairman of this Board. Appointment of the following committees was made: Hospital—Wm. Schumacher; Court House and County Hall—S. H. Finley; Good Roads—George Jeffrey; County Park—Leon O. Whitsell; Advertising—T. B. Talbert; County Farm—Leon O. Whitsell; Detention Home—S. H. Finley; Forestry—Wm. Schumacher; County Garage—George Jeffrey; County Harbors part of the elec upon seats in the Under the federal state may decide population is fit No portion of the state deemed capable of part or safely in voting basis of repressor or the electoral law Whether the voter in election franchisesement by the grounds of the enmenment, or when demonstrated by vote, his infusion nothing in the day power in Congress college among the The Constitution vision for the ratification and the any state which ment reduces amendment is never been put so indeed, would cause of the part of reaching an extent to wart part in elections chusing laws and Under the pres in certain states fold in the House and the electorate paired with one states. It is an condition prevailing senators, but unless Constitution sem reign states are thereas members Representatives present people... More is clear. Substitution of amendment b 1040 A is used for earned net incomes of not more than $5,000, derived principally from salaries and wages and Form 1040 for net income of more than $5,000 or net incomes, regardless of amount, derived from a profession or business, including farming. Where income from rents or royalties is received Form 1040 must be used. My net income was $2,500. I am married and living with my wife. Must I file? You must file. All married couples living together must file return if their net income was $2,500 or more. Your return, however, will be non-taxable. I am married but separated from my wife on August 31, 1924. Both of us are wage earners. Do we file separate returns and what personal exemption are we entitled to? You are entitled to the married exemption of $2,500 up to August 31, or eight months, which is $1,666, which must be divided between your wife and you. For the last four months of the year your wife and you are classed as single persons, for which the annual exemption of each is $1,000. This four months would entitle each to an exemption of $333. The entire exemption of each of you would therefore be $1,166. If the net income of either husband or wife, living apart was $1,000, each must file a return. May I use Form 1040 A if my income, chiefly derived from wages, included interest received? Yes. But if rents enter into your income use Form 1040. I am a saleswoman, unmarried, and keep house and support my mother, who lives with me and who is physically incapable. She has an income of $300. My salary is $2,100. Must I file a return and what personal exemption am I entitled to? You must file return as you are unmarried and your income was $1,000 or more. You are entitled to a personal exemption of $2,600 as the head of a household and $400 for a dependent, your mother, but you must include in your return the $300 income your mother received, if you claim the $400 exemption on her account. We are four sisters living together and supporting our mother who is physically incapable and who lives with us. Our salaries range from $1-100 to $1,400 each. Must we file returns and may each of us claim the $2,500 exemption as the head of a household? of a household and $400 for a dependent, your mother, but you must include in your return the $300 income your mother received, if you claim the $400 exemption on her account. We are four sisters living together and supporting our mother who is physically incapable and who lives with us. Our salaries range from $1,100 to $1,400 each. Must we file returns and may each of us claim the $2,500 exemption as the head of a household? Each sister must file a return if her net income was $1,000 or more. There can be only one head of your household. One of the sisters who assumes the moral and legal responsibility for the direction of the household, but only one of them, may claim $2,000, also a further exemption of $400 for the mother. The Internal Revenue Bureau is now investigating numerous returns made last year in which two persons from the same household claimed the $2,500 exemption as its head. My salary for 1924 was $7,000. I am living with my wife. Additional income was $3,000 from rents and interest. I have no legal deductions to make. How do you figure my tax? You must use Form 1040. Your net income was $10,000 less $2,500 personal exemption, leaving $7,500 taxable. First $4,000 at 2 per cent. $80; next $2,500 at 4 per cent. $140. A total tax of $220. Your earned income was $7,000 less personal exemption of $2,500. $4,500, of which amount $4,000 at 2 per cent is $80 and $500 at 4 per cent earned income deduction on this $100 is $25. Subtract this $25 from your net income of $220 which gives you a net tax due the Government of $195. During 1924 I earned $1,600 in Fumigating Licenses were ordered issued to S. E. Hobbs and M. G. Turner; Spraying Licenses were ordered issued to L. Kime & Son, Otto Schaffer and Joe Martin. It was ordered that the Southern California Edison Company be instructed to install nine more lights at Garden Grove, as per recommendation of the Garden Grove Chamber of Commerce. A Pool Room License was ordered issued to Smith & Squires and W. D. Walburn. A Pool Room License was ordered issued to A. J. Lee. A Pool Room License was ordered issued to Joe Simon and Robert C. Brewster. A Pool Room License was ordered issued to Juan Chaves. It was ordered that the deed from Howard G. Hefsler and Lou J. Heisler to the County of Orange, be accepted. Supervisor Schumacher was granted a leave of absence from the State for thirty days, commencing January 7, 1925. It was ordered that certain streets in Garden Grove be accepted as Public Highways. Permission was granted the City of Orange to install one steel nobe 27 feet high at a point 24 feet north of the center line of Chapman Avenue and approximately 95 feet east of the east line of Main Street produced. Also to hang electric sign across Chapman Avenue. MAKING REPRESENTATIVE GOVERNMENT REPRESENT Voters, not area, or population not participating in elections, should be the basis of representation in the House of Representatives and in that ANAHEIM GAZETTE ON DUES less $60, $1,000 amount percent on you may of earndue of n? taxpaythe inadvantation on Revenue y assist During it will indifile durINGS 16 there B. Talmacher, hey and the Board Backs, art was garman of Leon C. elected ing commal—Wm County Roads— k—Leon B. Talmacher, Whit Finley; County County Hardney part of the electoral college based upon seats in the House. Under the federal Constitution any state may decide what portion of its population is fit for self government. No portion of the population of a state deemed by that state to be incapable of participating intelligently or safely in voting, should form the basis of representation in Congress or the electoral college. Whether the non-participation of a voter in elections be due to disfranchisement by his own state on the grounds of unfitness for self government, or whether his unfitness be demonstrated by his own failure to vote, his influence should count for nothing in the distribution of voting power in Congress and the electoral college among the several states. The Constitution contains a provision for the reduction of representatives and the electoral college of any state which by disfranchisement reduces its electorate. The amendment is mandatory, but it has never been put into effect. To do so, indeed, would be difficult, because of the practical impossibility of reaching an exact determination of the extent to which failure to take part in elections is due to disfranchising laws and practices. Under the present system one vote in certain states is represented ten fold in the House of Representatives and the electoral college as compared with one vote in certain other states. It is argued that the same condition prevails with reference to senators, but under the theory of our Constitution senators represent sovereign states and not population; whereas members of the House of Representatives are supposed to represent people. The distinction, therefore, is clear. Substitution of a new constitutional amendment based upon this principle Olinda, 20; Iowa, 15; Kansas, 10; Kentucky, 11; Louisiana, 2; Maryland, 6; Massachusetts, 19; Michigan, 19; Minnesota, 12; Mississippi, 2; Missouri, 19; Montana, 3; Nebraska, 7; Nevada, 1; New Hampshire, 3; New Jersey, 12; New Mexico, 2; New York, 49; North Carolina, 8; North Dakota, 3; Ohio, 30; Oklahoma, 8; Oregon, 4; Pennsylvania, 32; Rhode Island, 3; South Carolina, 1; South Dakota, 2; Tennessee, 3; Texas, 10; Utah, 2; Virginia, 3; Washington, 6; West Virginia, 9; Wisconsin, 13; Wyoming, 1. In this computation every state is given an additional member for a fraction greater than half of the unit of 66,000. It strikingly illustrates the differences in degree of participation of the voters of the several states in self government. Here is a proposal for making representative government representative which might well engage the imaginations of so-called political progressives. As they will be unable to figure out how anything could be served in this matter but the cause of justice, it is unlikely that they will take any interest in it. The effect of such a provision would be to cause every state to permit the participation in elections of every qualified voter. Accuracy of returns could be insured by requiring every election board to file with the clerk of the county a certified list of the names and addresses of every voter who casts a ballot. This would make the detection of election frauds easy. With such an amendment in effect it may safely be predicted that the percentage of participation of voters in elections would be increased fifty per cent, taking the country as a whole, because all governmental as well as political machinery in the several states would be, from self interest actively invoked in getting out ORDER TO SHOW CAUSE ON PETITION TO MORTGAGE IN THE SUPERIOR COURT OF THE COUNTY OF ORANGE STATE OF CALIFORNIA. In the matter of the Estate and Guardianship of J. M. Hazard, Incmpetent. James M. Hazard, the guardian of the person and estate of J. M. Hazard, incompetent, having filed herein his petition, duly verified by affidavit, praying for an order of this court authorizing, empowering and directing him, as such guardian, to mortgage the real property of said incompetent therein, and hereinafter described, for the purposes set forth in said petition; and it appearing that it will be of advantage to said estate that said mortgage be made: IT IS ORDERED, by the Court, That all persons interested in the estate of said incompetent, do appear before this Court on Friday, the 30th day of January, 1926, at 10 o'clock in the forenoon of said day, in the Court House at Santa Ana, California, in Department 2 thereof, then and there to show cause, if any they have, why the real property of said estate and guardianship, described below, or some part thereof, should not be mortgaged for the sum of $3,666.67, as prayed for in said petition of James M. Hazard, the guardian, this day filed, or for such lesser amount as to the court shall seem meet. Reference is made to said petition for further particulars. Said real estate, the property to be mortgaged, is situated in the County of Orange, State of California, and is more particularly described as follows: to wit: Parcel 1. An undivided two-thirds (2-3) interest in and to the Easterly Ten (10) acres of the Southerly half ('Sly ½') of the Westerly half ('Wly ½') of Lot Seventeen (17) in Block "K" of the Kraemer Tract., as per map thereof recorded in Book 12, pages 87 and 88 of Miscellaneous Records of Los Angeles County, California. Parcel 2. An undivided two-thirds (2-3) interest in and to the Southerly Ten (10) acres of the Northerly half ('Nly ½') of the Westerly half ('Wly ½') of Lot Seventeen (17) in Block "K". Carl E.orsons of friends with the fice of the California necessary litratory East 2nd for this action within location Datec 1924. Administration E.Dailey J.F.A. Datec 18,1924 ESTATES Notice signed. Estate to be having to file to and the electoral college as compared with one vote in certain other states. It is argued that the same condition prevails with reference to senators, but under the theory of our Constitution senators represent sovereign states and not population; whereas members of the House of Representatives are supposed to represent people. The distinction, therefore, is clear. Substitution of a new constitutional amendment based upon this principle for the Fourteenth amendment covering this question, would correct a gross injustice in representation, and would do much to liberalize election laws and practices; it would do more than any amount of amitation to ensure a fuller participation of voters in elections. Under such an amendment representation of the several states in the House of Representatives, made each ten years, would be based upon the average vote in each state at congressional and presidential elections during the preceding ten year period. Such an amendment might take effect when the next decennial apportionment is made, in 1931. At the last general election approximately 29,000,000 votes were cast—an average of about 66,600 for each of the 435 congressional districts of the country. Basing seats in the House of Representatives on the participating portion of the population of each state, representation in Congress would be approximately as follows: Alabama, 3; Arizona, 1; Arkansas, 2; California, 21; Colorado, 6; Connecticut, 6; Delaware, 1; Florida, 2; Georgia, 3; Idaho, 2 Illinois, 37; In- There are still a good many fur-bearing animals left in this part of the country. They are called mother and the girls. Parcel 1. An undivided two-thirds (2-3) interest in and to the Easterly Ten (10) acres of the Southerly half (Slyy½) of the Westerly half (Wly½) of Lot Seventeen (17) in Block "K" of the Kraemer Tract, as per map thereof recorded in Book 12, pages 87 and 88 of Miscellaneous Records of Los Angeles County, California. Parcel 2. An undivided two-thirds (2-3) interest in and to the Southerly Ten (10) acres of the Northerly half (Nlyy½) of the Westerly half (Wly½) of Lot Seventeen (17) in Block "K" of the Kraemer Tract, as per map thereof recorded in Book 12, pages 87 and 88 of Miscellaneous Records of Los Angeles County, California. Parcel 3. An undivided two-thirds (2-3) interest in and to the easement for road purposes over the Westerly 30 feet of the Northerly 10 acres of the Westerly half (Wly½) of Lot Seventeen (17) in Block "K" of the "Kraemer Tract," as per map thereof recorded in Book 12, pages 87 and 88 of Miscellaneous Records of Los Angeles County, California. It is further ordered. That this order to show cause be published once a week for four consecutive weeks before the day of hearing in the Anaheim Gazette, a newspaper of general circulation published in said County of Orange. Dated this 31st day of December, 1924. R. Y. WILLIAMS, Judge of the Superior Court. 1-1-5t. NOTICE TO CREDITORS IN THE SUPERIOR COURT OF THE STATE OF CALIFORNIA IN ANI FOR THE COUNTY OF ORANGE In the Matter of the Estate of Carl E. Davis, Deceased. Notice is hereby given by the undersigned administratrix of the Estate of Anaheim Building & Loan ASSOCIATION On December 31, 1924 the ANAHEIM BUILDING AND LOAN ASSOCIATION was two years old. The growth of the Association is attested by the statement submitted herewith, at the close of business December 31, 1924. STATEMENT RESOURCES Cash and bank notes $24,951.33 Loans, first Trust deeds 203,337.39 Furniture and Fixtures 394.53 No borrowed money on bills payable. LIABILITIES Capital $52,500.00 Surplus and undivided profits 8,623.87 Membership shares 19,000.00 Investment certificates 111,875.00 Installment shares 6,366.91 Pass Book Certificates 7,669.80 Incomplete loans 9,692.63 Ledger accounts 1,965.07 TOTAL $217,693.28 TOTAL $217,693.28 A. H. DOMANN—Doctor at Orange, California. WM. FALKENSTEIN—Merchant at Anaheim, California. O. A. INGRAM—Merchant at Globe, Arizona. C. S. O'TOOLE—Doctor at Anaheim, California. WM. STARK—13 Years Trustee of Anaheim; 4 years Mayor. S. P. SEIERSEN—Secretary and Manager. F. A. YUNGBLUTH—Merchant at Anaheim, California. CAUSE ON PETI-MORTGAGE COURT OF THE ANGE STATE OF Estate and Guardcompetent. the guardian of thee of J. M. Hazard, filed herein his led by affidavit, of this court authand directing him, mortgage the real competent therein, scribed, for the purpaid petition; and will be of advantant said mortgage by the Court, That had in the estate of do appear before the 30th day of o'clock in the day, in the Court California, in Dethen and there to they have, why the estate and guarlow, or some part the mortgaged for as prayed for in M. Hazard, the filled, or for such the court shall be made to said particulars. Said perity to be mortthe County of Ornania, and is more as follows, todivided two-thirds to the Easterly the Southerly half esterly half (Wlyna) in Block Tract, as per map Book 12, pages 87 mus Records of Los california. divided two-thirds to the Southerly the Northerly half esterly half (Wlyna) in Block Carl E. Davis deceased, to the creditors of and all persons having claims against the said deceased to file them with the necessary vouchers in the office of the Clerk of the Superior Court of the County of Orange, State of California, or to exhibit the same with the necessary vouchers to the said administrix at her residence Number 510 East 2nd St., Santa Ana, California, the same being the place for the transaction of the business of said estate, within Four Months after the first publication of this notice. Dated this 11th day of December, 1924. ESTELLA JORDAN, Administratrix of the E-state of Carl E. Davis, deceased. J. F. Conkey, Attorney for Admx. Date of first publication December 18, 1924. NOTICE OF ASSESSMENT December 30, 1924. Dear Stockholder: The Annual meeting of the stockholders of the Anaheim Eucalyptus Water Company will be held Tuesday, January 20, 1925, at 1:30 p.m. at the company's plant, R. D. No. 3, Anaheim, California, for the purpose of electing directors for the ensuing year, and the transaction of any other business that may properly come before said meeting. By order of the Board of Directors of the Anaheim Eucalyptus Water Company. 31-1-1-25 M. E. BEEBE, Secretary. NOTICE TO CREDITORS ESTATE OF PETER HUTAIN, SR. Deceased. Notice is hereby given by the undersigned, Mary Hutain, Executive of the Estate of Peter Hutain, Sr., deceased to the creditors of, and all persons having claims against said deceased, to file them with the necessary vouchers. NOTICE TO CREDITORS ESTATE OF PETER HUTAIN, SR. Deceased. Notice is hereby given by the undersigned, Mary Hutain, Executrix of the Estate of Peter Hutain, Sr., deceased to the creditors of, and all persons having claims against said deceased, to file them with the necessary vouchers in the office of the Clerk of the Superior Court of the County of Orange, State of Calif., or to exhibit same with the necessary vouchers to the said executrix at her place of business, the office of Weisel & Stark, rooms 2, 3, and 4, Golden State National Bank Building, in the City of Anaheim, County of Orange, State of California, within four (4) months after the first publication of this notice. Dated this 31st day of December, 1924. MARY HUTAIN. Executrix of the Estate of Peter Hutain, Sr., Deceased. Weisel & Stark, Attorneys for Executrix. A going concern with a record of having paid 32% in cash dividends the past three years. Send for booklet and references. Name Address RELIANCE HOME INVESTMENT COMPANY 109 LOCUST AVE. 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