oc-plain-dealer 1923-02-16

LIABILITY FOR TAX ON MINOR’S INCOME Requests from many taxpayers living in the oil fields who have sons between 17 and 18 years old, away from home and working, for a ruling as to the parents’ income tax liability have been received by Collector Rex Goodcel. The following sample case was submitting. "A father has a son who become 18 Dec. 30, and under departmental rulings is therefore not entitled to $400 exemption for him. During the year this son earned $995. If the father includes these earnings in his report he is being mulled of tax on $400. If he does not include it, under the ruling noted above, then the Government loses tax on $595 that belongs to it because of the earnings of a minor belonging to the father under the law. Please send ruling in this case as there are a lot more like it here in the oil fields where nearly all boys between 17 and 18 work away from home." Collector Goodcell in his ruling holds that an individual under the statutory age of majority is required to render a return of income if he has a net income of his own of $1,000 or over, or a gross income of $5,000 or over, for the taxable year. If a minor has been emancipated by his parent his earnings are his own income, and such earnings, regardless of amount are not required to be included in the return of the parent. If the aggregate of the net income of a minor from any property which he possesses, and from any funds held in trust for him by a trustee or guardian, and from his earnings in case he has been emancipated, is at least $1,000, or his gross income is at least $5,000, a return as in the case of any other individual must be made by him or his guardian, or some other person charged with the care of his person or property for him. In the absence of proof to the contrary, a parent will be assumed to have the legal right to the earnings of the minor and must include them in his return. Rawlinson In “Don’t” BREA, Feb. 16. (Spl.)—Mrs. Lenning is ill this week with the flu. Mr. and Mrs. Kelly spent the weekend in Taft visiting friends. Little Bernadine Underwood in the Maxwell Addition is on the sick list. Miss Evelyn Rankin of the Smart Shop was a Los Angeles visitor on Monday. Mr. Harry Phillips and Mrs. John Taylor were San Bernardino visitors Wednesday. Mrs. Ruth Sullivan is ill with the flu and tonsillitis. She is some better today. Mrs. Chambers had a very pleasant day Saturday with her daughter, Mrs. Mabee and family in Whittier, after luncheon they formed a theater party and enjoyed the show very much. Mr. and Mrs. Owens were visitors on the Stearns Lease Monday evening at Mrs. Russ’s home. Mr. and Mrs. Piscus, Mrs. Cox, and Mrs. Heartfield were Los Angeles visitors Tuesday on business before returning home they attended the show at the beautiful Metropolitan. A very pleasant evening was spent at the Burns home on S. Madrona Thursday. Miss Gould gave a recital for her pupils, Mrs. Dutton of Yorba Linda; Mrs. Sullivan, Mrs. Scott, Mrs. Schweltzer, Mrs. Reynolds, Mrs. Burns of Brea. Each gave several numbers, later refreshments were served of chocolate and wafers. Mr. Paul Selvers who is attending the Stanford university has become one of the champion wrestlers at Stanford. Mr. and Mrs. J. E. Reynolds on S. Pomona avenue will motor to Pomona Sunday and spend the day with relatives, Mr. and Mrs. John Quinnan on Orange Grove avenue. Mrs. Charles Harvey and daughter Miss Evelyn and Billie Davis were dinner guests in Los Angeles Friday evening, later they had the pleasure of seeing Julius Caesar at the Mason opera house. Mr. C. S. Taylor and family were Sunday dinner guests with old friends formerly of Junction City, Kansas, on the G & L Lease at Mr. and Mrs. Wm. Morton’s home. Mrs. Love and Albert Johnson Rawlinson In “Don’t Shoot” At United Who makes it “hot” for a crook when he tries to reform? The honest people who look down on him and refuse to trust him in legitimate occupations—or the men who worked with him in crime? “Don’t Shoot” The Universal screen story starring Herbert Rawlinson at the United Theatre tonight, is a story by George Bronson Howard which clearly illustrates the fact that it is not always the honest people, the “better-than-thou” element in the population that keep a criminal from starting a new life. It is many times simply the fact that his former accomplices in crime can’t get along without him and will do everything in their power to drag him back into lower channels. In this story the fellow who reforms is given a chance by honest men, but his old boss in crime, a dishonest politician, calls him a “quitter” and tries to put him in the pentitentiary out of anger. Edna Murphy, Wade Boteler, Margaret Campbell, George Fisher, Duke Le, Tiny Sanford, William Dyer, Harvey Clark, Mrs. Bertram Grassby, Fred Kelsey and L. J. O’Connor support Rawlinson, directed by Jack Conway. Plain Dealer Want Ads Get Results SATURDAY SPECIALS Date Nut Cake 30c Rasberry Pie 30c Maple Walnut Cake 50c 30c Rasberry Pie 30c Maple Walnut Cake 50c BOSTON BAKERY F. J. LUEBOW, Prop. Phones 135-W—862-J. Store No. 1, 201 E. Center St. Store No. 2, 248 W. Center St. ANAHEIM FEED & FUEL COMPANY Hay, Grain, Feeds, Poultry Supplies Fertilizers, Wood, Coal, Sprays and Insecticides Public Weigh Masters 449 W. Center St. Phone 817 Anaheim, California PACIFIC SALVAGE WRECKING CO. BUYS ALL KINDS OF JUNK AND AUTOS PHONE 778 And we will call Pacific Salvage and Wrecking Co. "Watch Us Grow" THE ORANGE COUNTY PLAIN DEALER, ANAHEIM, CALIFORNIA NEWS ITEMS (Spl.)—Mrs. Lenweek with the flu. Family spent the weeking friends. Underwood in the is on the sick list. Kin of the Smart Angles visitor on Hips and Mrs. John Bernardino visitors Van is ill with the She is some bethad a very pleaswith her daughter, family in Whittier, formed a theater the show very Evens were visitors base Monday evenhome. Piscus, Mrs. Cox, old were Los Anday on business, home they attendbeautiful Metronevering was spent on S. Madrona should gave a recitMrs. Dutton of Sullivan, Mrs. Zezer, Mrs. Reyof Bren. total numbers, later served of chocowho is attending versity has become wrestlers at E. Reynolds on S. motor to Poend the day with Mrs. John Quinne avenue. Hey and daughter Willie Davis were Angles Frithey had the Julius Caesar at house. and family were rests with old Junction City, L Lease at Mr. son's home. Albert Johnson Elizabeth Brooks, Mrs. O. A. Crisipen, Mrs. J. A. Walz, Mrs. Elizabeth Bailey, and Miss Edith Grippen. Mr. Fred Eggenberg, an old friend of Mr. and Mrs. George Shuppert of the Brea Bakery, arrived a few days ago from Iowa, and will remain here indefinitely. Mr. George Middleton was up from Long Beach Monday and spent the night with his family on S. Orange street. Mr. S. M. Swigert from San Jose and daughter, Hope will visit his daughter, Mrs. J. H. Guagy and husband the later part of the week before returning to San Jose. They are visiting relatives at present at Azusa. Miss Araminta spent Sunday with friends in Los Angeles. Miss Ruth Thornton was a visitor in Anaheim with friends Sunday afternoon. Mr. and Mrs. Charles Swigert were Brea visitors at the formers sister, Mrs. Guangy Sunday evening. Mr. and Mrs. J. Guagy returned home from Azusa after spending several days with relatives on account of illness and death of the latter's mother, Mrs. S. M. Swigert whose funeral was held in Covina Monday morning 10:30 o'clock at the Custer & Christenson Partors. Interment at Oakdale cemetery. Mrs. Andy White of the G & L Lease was a visitor at the G. H. Middleton home on S. Orange street Monday afternoon. Misses Elizabeth Bailey and Edith Crispen attended a party Saturday evening at Miss Ilo Willits home on Maple street, Fullerton. Mr. and Mrs. G. H. Middleton and son, Piez, attended Julius Caesar at the Mason oper house in Los Angeles last Friday evening. Mr. and Mrs. Vern Bowman from the West Coast Lease were visitors at the O. A. Crispen home Tuesday fornoon. Mr. Chester Kayles from Redondo Beach was a Sunday dinner guest at the Ellenberges home on S. Pomona avenue. Later Mr. and Mrs. J. W. Ellenberger and son Harold with Mr. Kayler motored to the G & L Lease for Miss Leda Brawley and all motored to a show at the Red Lantern theater. Mrs. J. A. Walz was a Los Angles visitor last Friday to see her mother, Mrs. Minnie Carson. Mrs. F. W. Hall is entertaining her cousin, Mr. Fred Thomas who arrived Tuesday from Centralia, Wash- consider the day well spent. Those friday party were Ms. Mrs.W.G.Davig,Cillas Ms. Coslet,Miss Oral Mitchell and W.B.Sievers). Mr. and Mrs. Clark and sonter and Donald, from Laspent Monday evening at the home on E.Birch Street. Mrs.C.M.Morrison who haill for several days able to toand around again. A New Plain A New Max Mr. Chester Kayles from Redondo Beach was a Sunday dinner guest at the Ellenberges home on S. Pomona avenue. Later Mr. and Mrs. J. W. Ellenberger and son Harold with Mr. Kayler motored to the G & L Lease for Miss Leda Brawley and all motored to a show at the Red Lantern theater. Mrs. J. A. Walz was a Los Angeles visitor last Friday to see her mother, Mrs. Minnie Carson. Mrs. F. W. Hall is entertaining her cousin, Mr. Fred Thomas who arrived Tuesday from Centralia, Washington. He will spend the rest of this week in the Oil City. Mr. and Mrs. F. B. Guard and sons Bennie and Victor with W. L. Peek and family motored to Riverside and Redlands Thursday on business. They went through Santa Ana Canyon, returning via San Bernardino, Pomona and Brea canyon. Mr. and Mrs. J. C. Sexton from Redlands were Brea visitors Tuesday on business and calling on old friends, they were callers at the E. L. Olmstead home on S. Pomona at The Christian Endeavors of the Christian church had a 6:30 o'clock Pot Luck supper, Tuesday evening. Orange County Motor THE YORK $150 TERMS 21 OTHER MODELS $45—$775 HMIDT MUSIC CO: 177 West Center Street Announcement J. E. Schumach “Every Thing in Real Estate Your Wants Given Careful Attention By Specialists in Ea Listings of all classes solicited. P. 212 West Center Street Anaheim, Calif A NEW public market for the buying or selling of used cars has been opened in Anaheim, at the Southwest corner of Los Angeles and Chestnut streets. This market is operated by an association of the leading motor car dealers of Orange County for the protection and Friday, Feb. 16, 1923 Mrs. A. L. Herbe and son James who has been sick for the past week are some better, also Junior Schweitzer is quite ill with the flu. Mrs. A. D. Sewett and children of Whittier were six o'clock dinner guests at the E. A. Weaver home on S. Walnut street Wednesday. Quite a family gathering at the R. A. Moore home on S. Walnut street last Sunday for 12 o'clock noon dinner. Those present were Mr. and Mrs. J. C. Dempsey and baby Jackie Onslon, from Hollywood, Mrs. Zuncke, Mr., and Mrs. Richards and son James, and Mr. and Mrs. Welle Marks and baby Charles from Los Angeles. Mrs. Dempsey and baby remained for the week with her parents. Mr. and Mrs. D. G. Morrison moved to Laurel Heights from the Maxwell Addition this week. A NEW public market for the buying or selling of used cars has been opened in Anaheim, at the Southwest corner of Los Angeles and Chestnut streets. This market is operated by an association of the leading motor car dealers of Orange County for the protection and greater convenience of the motor car owners. A wide variety of standard makes and models of used cars are now on display. These cars were selected from the stocks of local dealers and have been priced to result in quick sales. Every car is in such condition that the buyers will be assured a satisfactory degree of performance in full proportion to their investment. Your critical investigation and the closest comparison of values and prices is invited. We can sell your car for you. Ask about the plan. Buyers are protected by the strong association of dealers and sellers are protected by obtaining the full market value of their cars. The market is limited to residents of Orange County generous terms to buyers. C. P, HAMM, Manager C. P. HAMM, Manager ement! Teacher Co. Real Estate" Attention s in Each Department P. O. Box 291. Telephone 975 er Street Calif