oc-plain-dealer 1923-01-19

SECOND SECTION VOL. XXVI—NO. 132 ERECT GREAT AUTO TRADES CONSIDER PROBLEMS Artesia, Downey, Norwalk and Whittler will be welcome to join the Orange-co Auto Trade Ass'n, following action at a general meeting last night in George Dunton's garage. The other feature of the evening was a talk by George M. Wessells, at present of Los Angeles, on the dealer’s problems, particularly in relation to used cars. Tonight the dealers' craft will meet here. Wessells is scheduled to address members of the Merchants' Ass'n and their employees at the H.S. auditorium the latter part of the month. His speeches will deal with problems of merchandising. The tentative dates selected are Jan. 28-30, but Wessells will be in the city all of the week after next. The Income Tax Made Clear By REX B. GOODCELL Collector of Internal Revenue In accordance with Section 216-F the amount an individual may deduct as personal exemption is determined by his status on the last day of the period for which the return is made which means, in other words, if your return is filed for the year 1922, then your status December 31, 1922 determines the exemption you may claim. Questions and answers are given below to make this more clear. Q. I was unmarried until November 28, 1922, on which date I was married; what exemption may I claim? A. As you were married December 31, 1922, you may claim a personal exemption of $2,500, provided your net income is under $5,000. If your net income is above $5,000 you are allowed a personal exemption of $2,000. Q. I was married, living with my wife up until December 3, 1922, on which date I got a decree of separation. What exemption may I claim? A. As you were not living with your wife December 31, 1922, you are treated as a single man, and therefore only allowed a personal exemption of $1,000. Q. My wife died in October, 1922. What exemption may I claim? A. As you were single December 31, 1922, you are allowed a personal exemption of $1,000. Q. Up until the 15th of December, 1922, I had three children under 18 years of age, on which date one died. My net income for year 1922 aggregated $2950. Am I allowed $400 for each child or a total of -1,200? A. No. As you only had two children living December 31, 1922, you are allowed a personal exemption of $400 for each plus $2,500 for a tax. Q. What is meant by a family? A. Treasury report head of a family usually supports and household one or who are closely connected by blood relationship marriage, or by adoption right to exercise far provide for the needs of a dual is based upon legal obligation. In the absence of residence together, person with dependent head of a family will of the statute must character of the seperation. If a father is abby or a child or other d at school or on a v home being maintain head of a family is. If through force a parent is obliged dependent children in a boarding house elsewhere, the extena family is allowed. The regulations further "If a dependent city (Note the last finnously makes his his benefactor is no family irrespective of support. The treasury depends on assistance ascertain if he is thily in the following. Q. A widower be 18 years of age, who who is away from school. What person may be claimed by the maintains the home? A. He is entitled SHOE SALE! $295 $445 $585 Regular $7.00 Values, Regular $8.50 Values This Sale is a record breaker for great Shoe values. We’re including our entire stock of high grade Men’s, Women’s and Children's Shoes in these three groups. It’s an opportunity to lay in a supply for future as well as immediate needs at exceptionally low prices. JOE LAUTENBACH Corner Center and Lemon Sts. Anaheim, Cali ain Dealer LEADING NEWSPAPER OF NORTHERN ORANGE COUNTRY Anaheim, California, Friday, Jan. 19, 1923 GREAT TABERNACL BEAR WINTER HERE Tax Made Clear FAIRBANKS PICTURES will not fail to remain fixed in the mind of every person who sees the reincarnation of his spirit by Mr. Tax Made Clear tion of $400 for each child, or $800, plus $2,500 for a married man. Q. What is meant by the head of a family? A. Treasury regulations class as head of a family 'a person who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption and whose right to exercise family control and provide for the dependent individuals is based upon some moral or legal obligation. In the absence of continuous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the statute must depend on the character of the separation. If a father is absent on business, or a child or other dependent is away at school or on a visit, the common home being maintained, exemption as head of a family is allowed. If through force of circumstances, a parent is obliged to maintain his dependent children with relatives or in a boarding house, while he lives elsewhere, the exemption as head of a family is allowed. The regulations further state, however, "If a dependent without necessity (Note the last two words) continuously makes his home elsewhere, his benefactor is not the head of a family, irrespective of the question of support. The treasury department further endeavors to assist the taxpayer to ascertain if he is the head of a family in the following: Q. A widower has a child over 18 years of age, whom he supports, who is away from home attending school. What personal exemption may be claimed by the widower who maintains the home? A. He is entitled to claim a per- FAIRBANKS PICTURES KING OF ROMANCE Makes of Robin Hood in New Photoplay a Character that Will Live in Film History No character in history or legend ever appealed more to the imagination for his preponderance of dashing romantic nerve than Robin Hood, whose exploits in the Twelfth Century serve to mark that era as one in which the spirit of chivalry reached its zenith. No character in the memory of mankind ever was given such a magnificent opportunity to be impressed permanently so brilliantly. Douglas Fairbanks' mastery portrayal of his character in his photodrama, "Douglas Fairbanks in Robin Hood," a United Artists release coming to the Fairyland theater next Sunday, is sure to enhance the popularity of this hero since this film undoubtedly will live just as any great novel with a historical background survives the onslaughts of time. That Robin Hood was a great lover, every version of his meteoric career indicates. He was noted for the manner in which he so rigidly enforced the highest respect for all women. He was gallant to a maximum degree and he never failed to resent any show of masculine misconduct toward the gentler sex. His manner of resentment was always most unpleasant for the offender, too. In order to appreciate what kind of ardor was characteristic of this heroic defender of womanhood, one has only to contemplate one speech accredited to him: "I love you with all my heart and soul," he declared to the Maid Marlan. "Your eyes are to me as the stars on a dark night to foresters who have lost their way. Your voice is sweeter to me than the music of birds. I would sooner be in your company than in the merriest meeting I ever saw on May day." As a great lover, he was irresistible. He could have won the finest lady of any realm of any age. The enthralling spirit of romance accentuated by an unerring chivalry, fairly radiated from his every deed and word. His spirit prevailed over gentler hearts as if it were all potential in inducing joy unalloyed. As visualized in the matchless "Douglas Fairbanks in Robin Hood" this character becomes the very king of romance in all that the term implies. Mr. Fairbanks' masterful interpretation of the romantic role of D'Artagnan in "The Three Musketeers" has established him beyond question as a player with few peers when it comes to portrayals of this sort. is sweeter to me than the music of birds. I would sooner be in your company than in the merriest meeting I ever saw on May day." As a great lover, he was irresistible. He could have won the finest lady of any realm of any age. The enthralling spirit of romance, accentuated by an unerring chivalry, fairly radiated from his every deed and word. His spirit prevailed over gentler hearts as if it were all potential in inducing joy unalloyed. As visualized in the matchless "Douglas Fairbanks in Robin Hood" this character becomes the very king of romance in all that the term implies, and his manner of impressing his commendable traits of standing unabashed as the bold fighter in behalf of frail woman is one which personal exemption of $2500 as head of a family provide his net income is under $5000. If the net income is above $5000 he may claim only $2000 as a personal exemption. Q. What personal exemption may be claimed by a son who actually supports and maintains his dependent mother elsewhere than in his own home by reason of the fact that he is unable to earn enough to support both in the mother's place of abode or to defray their joint expenses in his place of employment? A. The son is properly classified for income tax purpose as the head of a family and as such is entitled to claim a personal exemption of $2500, provided his net income is under $5000. If the net income is above $5000 he may claim only $2000 as a personal exemption. Q. In case both a husband and wife contribute to the support of a dependent, how is the credit of $400 for dependents to be treated? A. The credit of $400 must be taken by the one contributing the chief support and may not be divided between them. Q. I was not actually living with my wife on December 31, 1922, due to her mental incompetency at that time and consequent confinement in an institution for treatment. What personal exemption may I claim in my return for the year 1922? A. The separation of a husband wife due to the fact that either has been declared incompetent and confined in an institution for treatment is held to be temporary in character and consequently without effect in so far as the joint personal exemption is concerned. In such cases you may claim $2500 as a personal exemption, provided your net income is under $5000. If your net income is above $5000, you may claim only $2000 as a personal exemption. SECOND SECTION TWENTY-SIXTH YEAR ACLE IN DAY SERVE CHICKEN DINNER FOR BUILDERS AT NOON The great tabernacle for the Vawter Evangelistic Co., will be started Monday at 8 a.m. and is to be completed by 5 p.m. The building is to be at Helena and Chestnut-sts. It will be a large one, 60x100 feet, and will seat at least 1000 people. Many have expressed their skepticism as to such a building going up in one day, but Rev. L. L. Myers, minister of the Christian Church, believes it can be done and expects it to be done. The tabernacle is being erected under the auspices of Myer's Men's class. This class hopes to continue to prove a benefit to the community by what it does for the unfortunate. These men, holding their Sunday sessions at the Nash garage, have never had any experience in erecting buildings, but they believe absolutely that when their teacher says a thing is going to be done that it will be day, but Rev. L. L. Myers, minister of the Christian Church, believes it can be done and expects it to be done. The tabernacle is being erected under the auspices of Myer's Men's class. This class hopes to continue to prove a benefit to the community by what it does for the unfortunate. These men, holding their Sunday sessions at the Nash garage, have never had any experience in erecting buildings, but they believe absolutely that when their teacher says a thing is going to be done that it will be done. The Carpenter's Union No. 2203 of Anaheim, also believes that the effort being put forth has community value to the extent that they are in a way declaring next Monday a holiday and a group from that splendid host of men is going to be there to put it over. A great feature of the event is to be a chicken dinner served by the ladies of the Christian church. No sooner had the call gone forth for a "Round up" when the coveted fowls just laid down and crossed their feet to be tied. More than enough chickens has already been volunteered for the occasion. Now, listen to this! When the ladies of the Christian church decide to give a chicken dinner to one hundred men, well, "Nuf sed." The man is indeed fortunate who gets in on this deal. Besides, the Vawter Evangelistic Co. will be present to give entertainment during the noon hour. There will be singing and speaking, too, instrumental selections as well as voice. It's going great, you can depend on that. The choir of the Christian church will start the work off right by leading the host in singing "Onward, Christian Soldiers," and other songs. Undoubtedly it will be good to be there. SMOKES 44 YEARS; USES TON OF TOBACCO SHERMAN, Tex., Jan. 19.—Something new in the way of "world's records," William Pitts was the recipient of a meerschaum pipe as a gift from a friend in 1878. He has been a constant devotee of the weed ever since, but has never permitted another pipe to touch his lips. He believes that he holds the long distance record. He estimates he has smoked about a ton of tobacco in the one pipe. If Price Is All You Seek In buying your WEARING APPAREL don't complain if price proves to be all you get. The first principal of economy is buying the best you can afford, your WEARING APPAREL should be your most important purchase, because your future depends upon your appearance to a great extent. The false economy of buying inferior WEARING APPAREL is most likely to The first principal of economy is buying the best you can afford, your WEARING APPAREL should be your most important purchase, because your future depends upon your appearance to a great extent. The false economy of buying inferior WEARING APPAREL is most likely to result in dissatisfaction both in your appearance and wearing qualities of the goods. No one who buys inferior goods has a right to complain if they fail to give service. Our goods all carefully bought with one thought in mind up to a standard not down to a price. SUITS and OVERCOATS, $25 TO $50 P.H. McCloskey CLOTHIER 3 Doors East of California Theatre