oc-plain-dealer 1921-07-02

SPECIAL BUSINESS TAXES DUE IN JULY Forms for filing returns of special taxes upon business and occupations to now available at the internal revenue collector's office in Los Angeles. The taxes are due now and are deniquent unless paid before July 31. The list includes the tax on brokers, lawnbrokers, museums, theatres and concerts halls, circuses, bowling alleyes, shooting galleries, riding academies and automobiles operated for fire. When the tax is paid a stamp is issued by the collector of internal revenue, which the person engaged in the business or occupation sub-ject to the tax is required to post insplically in his place of business. Failure in this respect renders offender liable to a penalty equal to the special tax, and the cost of execution. In no case is the penalty less than $10. Theatres, museums and concert halls are taxed according to their seating capacity, and the population of the city or town in which they are located. Those having a seating capacity of not more than 250 are billed $50; seating capacity of more than 250 and not exceeding 500, $100; exceeding 500 and not exceeding $90; $150; in excess of 800, the tax is $200. The tax in cities or towns of 5000 inhabitants or less is one half of these amounts. This tax is paid by the proprietor. The special tax on circuses is $100. The tax on bowling alleys and billiard rooms is $10 for each alley or table. Shooting galleries are subject to a tax of $20. The tax on riding academies is $100. Persons carrying on the business of renting or operating passenger automobiles for hire are required to pay a tax of $10 for each automobile having a seating capacity of more than two and not more than seven, and $20 for each automobile having a seating capacity of more than seven. The tax on brokers, whose business it is to negotiate for others purchases or sales of stocks, bond, exchange, bullion, coined money, promissory notes or other securities, and produce or merchandise, is $50 a year. Special taxes on manufacturers of tobacco products are due also in July, and on manufacturers and wholesale and retail dealers in oleomargarine, adulterated and renovated butter, filled cheese, and persons engaged in the manufacture of mixed flour. Returns of the capital stock tax also are required every corporate business. The tax on dues for each fair average stock for June 30 as in Foreign concern a tax of $1 for each erage amount played in the illness in the U.S. preceding year out the benefit. Penalties range to exceed $10 to exceed $10 prisonment, or fusal to make taxes are pre-act. Things We About The San Joaquin big thing nia. Not merely a big thing, in policy, in nature possibility. It is no exe the beans an INDEPENDENCE The B the Patric the might ation for Their vi the might ation for Their vic field, but all import These are of 1921. Ana First Amer THE ORANGE COUNTY PLAIN DEALER, ANAHEIM, CALIFORNIA also are required on or before July 31. The capital stock tax applies to every corporation carrying on or doing business in the United States. The tax on domestic corporations is $1 for each $1000 of so much of the fair average value of its capital stock for the preceding year ending June 30 as is in excess of $5000. Foreign concerns are required to pay a tax of $1 for each $1000 of the average amount of its capital stock employed in the transaction of its business in the United States during the preceding year ending June 30, without the benefit of the $5000 deduction. Penalties ranging from a fine not to exceed $1000 for failure, and not to exceed $10,000, or one year's imprisonment, or both, for wilful refusal to make return and pay the taxes are prescribed by the revenue act. Things Worth Knowing About Orange County The San Joaquin ranch is one of the big things of Southern California. Not merely in acreage is the ranch a big thing, but also in production, in policy, in management, and in future possibilities. It is no exaggeration to say that the beans and beef, the grain and garden truck, the fruit and forage produced by the San Joaquin ranch would feed an army. The head of the family which owns this great property, James Irvine, is often importited to subdivide it, and is sometimes criticized for not doing so. His answer always has been—and he has the facts and figures and arguments to support it—that under existing economic, social and industrial conditions, and at the present stage of water development on the ranch, the property is a larger and more economical producer, and is being more progressively and safely developed and converted into smaller holdings than it possibly could be by any radical system of subdivision. Irvine does not regard or use the ranch as a baronical estate; he conducts it as a business proposition; and he is not unmindful of his social obligation. Therefore the Irvine ranch is conspicuous among the few big ranches in California in the management of which modern, systematic and scientific principles and practices prevail. As a result of the consistent and persistent attention to the details of the ranch an dto scientific study of its crop possibilities, James Irvine of the Irvine company made the ranch what it is today. The history of the transformation SPENDS MUCH TIME IN JAIL RECENTLY John Sharpe, who has been spending considerable time in jail recently, was released today by Superior Judge Williams subject to any warrants that may be held against him by Orange or Los Angeles-co sheriffs. Sharpe received probation several months ago by Judge Williams on a check charge and went to Bakersfield where he was placed in the Kern-co jail on suspicion of passing bad checks. He was kept in jail there 60 days. Apparently the Kern-co officials did not have sufficient evidence to hold him longer and he was sent to Orange-co in the hope that officials here could hold him. He has been in jail at Santa Ana three weeks. The release this morning followed failure by officials to produce evidence to convict. His wife, who has been patiently awaiting his release from jail, waits in court today. of this property from a pasture for sheep, cattle and horses to what it is today in out of the most interesting stories in California's agricultural history. DENCE. FREED ne Glorious For RINGS with it a deep significance. “Spirit of 76” marches on and on thre the decades, and as we pause each and bow our heads in reverence the Patriots whose deeds of valor gave birth the mightiest of nations, we should gain an im ation for greater things and accomplishments Their victory was not alone won on the ba the mightiest of nations, we should gain an in ation for greater things and accomplishments Their victory was not alone won on the ba field, but thrift, economy and labor played all important part. These are the things that will reward the figh of 1921. Anaheim National Bank First National Bank and American Savings Bank MUCH TIME TAIL RECENTLY peo, who has been spendable time in jail recently based today by Superior ams subject to any warday be held against him or Los Angeles-co sherceived probation several by Judge Williams on a be and went to Bakershe was placed in the on suspicion of passing He was kept in jail. Apparently the Kernhold him longer and he Orange-co in the hope here could hold him. in jail at Santa Ana The release this mornfailure by officials to who has been patiently release from jail, was ay. 125 MEN BATTLING GREAT FOREST FIRE LOS ANGELES, July 2. — More than 125 men under the leadership of Fred Jeker of the forestry department are today fighting a big forest fire which is in the region of Job's peak. Two hundred acres have already been consumed by the flames, and swept by a strong wind, fire is menacing the mill of the San Bernardino Lumber and Box Co. The district in flames is between Cajon Pase and the Mojave river. If the flames are not soon under control Thousand Pines probably will be burned. The fire at present is confined to the young pines and brush. TILDEN DEFEATS AFRICAN CONTENDER WIMBLEDON, Eng., July 2. — William Tilden II of Philadelphia today triumphed over B. Norton, South African, in the finals of the British men's singles tennis matches here. Coming from behind after losing two sets, 4-6 and 2-6, the champion raccquet wielder smothered the South African in the next two sets, winning 6-1 and 6-0. The final and deciding set was hotly contested, finally going to the American, 7-5. JAILED BY MOTHER-IN-LAW LOS ANGELES, July 2. — Arrested on a charge of assault with a deadly weapon at the home of his mother-in-law, Mrs. B. E. Morrison, 328 N. Vendome ave. D. P. Porter, young musician is a prisoner in the city jail today awaiting arraignment in police court. Three weeks ago Porter separated from his wife after a quarrel over another man that resulted when he discovered she was trying to raise bail for a man in the county jail charged with violating the Volstead liquor act. Last night Porter went to the home of Mrs. Morrison and is alleged to have brandished an automatic revolved. He was overpowered and the police called. Help protect the forests against destructive fires. Do not leave this wholly to the rangers and wardens. Do your part, as a loyal citizen. Be careful and use your influence to induce others to be careful with fire. Be on the alert about it. Do not treat it perfunctorily. FREEDOM.POWER Fourth fficance. The d on through use each year reverence to gave birth to gain an inspirlishments. n the battle- gave birth to gain an inspirlishments. n the battleplayed their d the fighters Bank