The True Northerner from Paw Paw, Michigan • 6

DDCinnDDCl THE TRUE NOItTUEUNER, PAW PAW, MICHIGAN Pi Pi Pi Pi Pi One mile north and one mile east of Glendale or three miles west of Covey Hill, on (1? reor ere Three Cows, two Heifers, one Team, five or six Tons of Hay, 75 to 100 bushels of Oats, new Stoughton Wagon, 40 to 50 bushels Early Rose Potatoes, Buggies and Sleighs, many Farm Implements and some Household Goods Leaso of Farm for 12 years or will Sell fo Highest Bidder Terms $10 and under cash. Six months time on bankable notes with interest at 7 per cent on sums over $10.00 J. N. VALLEAU, Proprietor. B.

J. RIX, Auctioneer, L. 0. GRAHAM, Clerk. The Income Tax Grand Rapids, Jan.

20 The big Income Tax drive of 1919 is now 0 under way, and every preparation is ibeing made to handle the largest collection in the history of Income Tax. "I am not waiting for the final passage of the new Revenue bill by Congress," said Collector Emanuel J. Doyle today, "nor for the new regulations and blank forms to be issued. To get this big tax in and got it accurate and complete, 1 urge that we all begin now." The income tax obligations imposed by the old laws, as well as the measure now in Congress, consist of two distinct operations. One is, to file return or statement of all items of ineomr and items of deductions allwable by law, and too do this within the period named in the law.

The ther is, to pay the tax, if auy is due. "Neither of lliese. obligations can be met without a careful review of income and expenditure for the tax year. That is the big job right now, and that is why I say the Income Tax drive is already under, way. Everywhere the pencil is busy.

The old year is done; all its fruits are gleaned; and every person who fared well, or earned a good competence, must analyze his own ease in eld figures. "When the new bill is enacted into law, I will have the proper return forms distributed throughout the Dis be included by the ordinary bond hold er who purchased small amounts. Holders of large amounts of Liberty bonds, however, should ask their bankers to write to my office for the rule applying to tax on such Interest. "Dividends on stock shares are income, end must be included in the gross figures, although the law does not impose the normal tax on distributions made by domestic corporations. "A person buying and selling merchandise must find his profits for the year on the following basis; First, as certain the gross sales or total cash receipts.

Then add together the in-i ventory at the beginning of the year 1 and the purchases of goods for re-I sale. From this latter sum subtract 1 the inventory of goods on hand at the year's end, and the results is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the business, is to be deducted from the gross sales, and the result is the net earnings of the business. "A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected directly and solely with his practice. A farmer must figure up all income derived from the sale of exchange of products during the year, whether such produce was raised on paration of the returns and In dec-J the farm or purchased and resold, iding undoubtful points.

We will go He is allowed to deduct from this right to the people with the Income Tax, and with the cooperation which the public can give the government men, the returns will be filed by everybody who comes under the law's provisions, the right taxes will be total his expenses of the year connected with the planting, cultivation, harvesting and marketing of the crop or the care, feeding and marketing of live stock. He Is not allowed to deduct the amount expended in 1918 Its full patriotic duty toward the government's support. "Meanwhile, let me say again, there curtaining paid, and the district will have done in purchasing stock for resale; but when such stock is sold its cost is be deducted from sale price in as- the gain to be included nn need of dolavinir the nrenara- i in his return of income. The cost tion of figures. Anything that Con- price of stock bought prior to 1917 grcss does, now will not affect the cannot be deducted as in the case amount of a person's earnings for just cited, if such cost was included 191S.

Let us avoid the belated throw in the deduction made in the year of ing together of figures that may hit purchase. or miss. Guesses cannot be accepted; "The farmer is not required to in-as the basis of taxation. It is clear- elude in his income tax computation ly the duty of every person to com- the value of farm produce consumed pile correct figures and ascertain by himself and family. Rut in cases whether his income for 1918 was suf-' wliore he exchanges produce for mer-ficient to make necessary a sworn ehandise, groceries, the market return.

value of the articles received in ex- "The year lls was a banner year change must be included, for salaries and wages, and the high I All other items of income aris-war prices broughtt unusual profits ing during the year through person-to the average small tradesman and'al service, business or trade, through to the farmer. The opinion in Washington is that a million citizens and residents will make this year their first income tax returns. ''All ulfrii iml flint llir in. come tax this year will reach nearly mr.y legally disregarded in fU-every working man and woman, and uring up his 1918 income. Gifts and use of property of money, should be added into the gains for 1918.

"Evcrybdy wants to know what income is exempt from tax. Very few plums that fall to the average man nearly every merchant, shopkeeper and farmer. Not all will have to pay the tax, but nearly all will be obliged to make a sworn statement of the year's income. "I am therefore advising every unmarried person who earned $1000. or dives a brilliant jtIosm shfne that i bequests can be eliminated; also proceeds of life insurance received by the beneficiary of an insured person.

A person who cashed in an in-dowmcnt policy need report as income only that portion which exceeds the total of the premiums he paid in policy. not taxable, unless the person received in the year pay i ments which represent, when added to all prior payments or. the annuity "He must ascertain accurately his an amount greater than the original gro income from all souices. cost of the annunity. Dividends on Theiv his salary or wages, includ-J unexpired life insurance policies are ing overtir.e p.i and any bonu3 u- not taxable income; nut mvwemis on teivfd as additional conn) Msntio i.

Phl policies must be considerer A muried person having children un Alimony is not income to the der 18 who are working should in- I cipient, nor is it an allowable de-i euld the earnings of such children. If he sold any property at a oro trict, and everybdy will be informed (r the year 191S, and every all years on that of the date when the swm return married person, together wife Annuities are must be filed. It is my plan to sendjor husband, earned $2,000., to sharp my men to central locations and to and figure out how have them ratvel through the lis i strimls. trict, aiding taxpayers in the pro fit, the gain must be computed and included in gross income. If he rents any property to other the total rents received in the year duction on the part of the person who pays.

"From the total of all items of income, there are certain deductions allowable by law. All interest paid on personal indebtedness and all taxes wear and tear caused by use in earn ing Income is a real expense In the earning of that income. The rate Is determined by the number of years that the property ordinarily would be useful, and the cost of the property is the basis of the computation. If the property suffering depreciation was bought or acquired prior to Mar-chl, 1913, the market value as of that date is used, instead of the cost in figuring depreciation. "Contributions or gifts actually made in 1918 to organizations operating exclusively for religious, sclenti- ments of the law.

We are going right to the people, not to swing clubs or to mulch the wage-earner of his savings, but offering every helpful governmental function that will assist people to do their duty." STATE OF MICHIGAN The Probate Court for the County of Van Ruren At a session of said court held at the Probate office in the village of flc or education purposes, and to socjpaw Paw in said county, on the 27th, ieties for the prevention of cruelty to day of January A. D. 1919. children or animals, may be deducted 1 Present, Hon. Wm.

Killefer, Judge to an amount not exceeding 15 of of Probate. the net income computed without the i In the matter of the estate of benefit of this deduction. "After the total of all income is found, and the deductions allowable by law have been computed as an off set, the amount of income in excess of such deductions is the net income, which forms the basis of the assessment of tax. "If every person in this district will examine his own 1918 income and his allowable deductions, in line with data that I have given, he will know beyond doubt whether he must file his return when the blanks arrive. And here is how he will determine his liability to file a return.

If he Is single he must file if his in-income was $1000. or more and this requirement is enforced whether or not he is the head of a family. If he Is married, he must file his return if his net income; including that of his wife and minor children, was $2000 or more. Iwant to emphasize the cooperation feature of the collection of the Income Tax this year. The policy of the Internal Revenue Rureau Is to aid taxpayers to meet the require- Martha C.

Thayer Minor. Louise 11. Thayer, Guardian of said estate having fded in said court her petition praying for license to sell the interest of said estate in certain real estate therein described. It is ordered that the 24th, day of February A. D.

1919 at ten o'clock in the forenoon, at said probate office be and is hereby appointed for hearing said petition and that all persons interested in said estate appear before said court, at, said time and place to show cause why a license to sell the interest of said estate in said real estate should not be granted. It is further ordered, that public notice thereof be given by publication of a copy of this order for three successive weeks, previous to said day of -hearing, in The True Northerner, a newspaper printed and circulated in said county. Wm. Killefer Judge of Probate. A true copy.

Margaret M. Southworth Register of Probate. It3 Business Directory Jonteel Combination Cream Will Not Grow Hair You'll like this new cream. It isn't sticky it isn't greasy but so smooth and creamy that it fairly melts into your skin, to soften, heal and beautify. It provides a perfect foundation for powder.

You'll like its delicate fragrance. Try it. 50 Cents Paw Paw Drug Company DR. J. W.

HAWKEY PHYSICIAN and SURGEON Office over O'Grady, Bros. Phone, Office 334 Residence 335 OFFICE HOURS 0:00 to 12:00 and 1:00 to 4:00 Evenings, 7:00 to 8:00 C. A. BROWN Marble and Granite MONUMENTS Paw Paw, Michigan. J.

E. GILKEV D. D. S. Over O'Grady Bros.

Co. Phone 36 Office Hours 9:00 to 12:00 1:00 to 4:00 NEIL C. CIIAPPELL Registered Optometrist Glasses skillfully and satisfactorily fitted at reasonable prices. At ChappelPs Store Attention of Equitable of Iowa Policy Holders: dives a brilliant shfne that doo not rub oT or dust that tlio iron -that la-ts four times a lonjr as any otljcr. Black Silk Stove Polish li in a clasH by ltelf.

It's mere ttt'rfnHy made iiv.d made from bclltr materials. Try it on yonr utovr, our'uok vtovtt or yr If don't find it thiMM-vt polish you rr lined, your hardware or vritcrrv dnlT is Hutlioi ized re fund vour nioi.ey. There' "A Shi no In Every Drop' I Xl' ft. MIX must be ascertained, and from that PsHl during the year are deductible, figure a deduction may be taken for taxes paid on rented property, the necessary minor repairs, fire insurance, and interest he may have paid on mortgage, and a reasonable allowance for annual wear and tear of the rented property. Tin; balance is included in gross income for the year.

Interest on hank deposits, whether withdrawn or added to his hank balances he included in all calculations of income. Bond Interest received during the year just also be Included, except Interest on mun- except Federal Income and Excess profits taxes, inheritance taxes and assessments for local improvements, such as sewers, etc. Is- i ses incurre in business or trade are allowable, also losses arising from fires, shipwreck or other casualty, or from theft, in cases where I such losses are not compensated for by insurance or otherwise. Losses incurred out side of a person's regular business are allowable to the extent of gains reported from similar transactions within the year. Debts tlue to the taxpayer actually asccr- SAFE, GENTLE REMEDY BRINGS SURE RELIEF Tot 200 yMri GOLD MEDAL Haarlem Oil hat enabled MifTering humanity to wlthntand attacks of kidney, liver, bladder and atomach troublos and all disease connected with the urinary and to build up and restore to health orjpans weakened by disease, fltoeee most Important organs must be watched, because they niter and purify th blood; unleaa they do their worfc yon are doomed.

Wearlneet, sleeplesaneie, nervousness, despondency, backache, stomach trouble, pains In the loin and lower ab-lomen. gravel, difficulty when rheumatism, eeiatfc and lumbago all warn you of trouble with your kid-aeya. GOLD MEDAL. Haarlem Oil Cap- icipal county or state bonds. Inter- tained to be worthless during the est on United States Honda need not year nrc deductible.

"Depreciation on property used in a profession, in business, or in farming is another item that may be claimed as a deduction. The store keeper may claim depreciation on his fixtures, and on his delivery horses and wagons but not on his stock held for sale. The professional man may claim similar deduction on his instru ments, and, In the case of a physician who maintains a team or auto for making bis calls on patients, reasonable depreciation may be claimed. The farmer may claim depreciation on his farm buildings, aside from his personal residence, also on his farm machinery, his work horses and farm work wagons. Tho theory of depreciation, in connection with the Income Tax, Is that ftules are the remedy you need.

Take three or four erery day. The healing; oil jioaks into the cells and lining of t-he kidneys and driven out the poisons. New life and health will surely follow. When your normal vipor has been restored continue treatment for a while to keep youreelf In' condition and prevent a return of the dlseaa. Don't wait until you are Incapable of fighting.

Start taking GOLD MKDAL Haarlem Oil Capeules today. Tour drug; grist will cheerfully refund your money If you are not aailafled with raults Hut be aure to get the original Imported GOLD MKDAL and accept no substitute. In three slaea. Sealed package. At all drug stores.

I to announce that the dividend schedule of this splendid company will continue to increase during 1919. Most companies will be unable to maintain their former dividend owing to the heavy mortality of 1018. The ability to continue the payment of such large dividends to policy holders is due to the foresight of those in charge of accumulating', not only a sufficient surplus to care for the ordinary vicissitudes of the business, but also to their foresight in creating a special fluctuating mortality fund to care for just such a crisis as the one through which the company has The assets of the company consisting principally of first mortgage loans, have been increased during the past twenty years from approximately $2,000,000.00 to more than $25,000,000.00 and in that time there has not been a single foreclosure. On these high grade mortgage loans there were only four items of past duo interest on December 31st, 1918. The interest on three of these items was paid within seven days, so that on January 8th, 1919, there remained one item of past due interest amounting to $275.00.

There was not an item of delinquent taxes and not a loan with which the company is experiencing any difficulty that might lead to legal action. All policies secured by State Deposit of Securities. PROTECT YOUR FAMILY with a Policy in the NORTHWESTERN MUTUAL Life Insurance Company C. A. BROWN District Agent Phone No.

68 Paw Paw, Mich. CHAS. LAKE L. II. LAKE- License No.

1416 License No. 1574 EMRALMERS AND FUNERAL DIRECTORS Office in Lake Son's Furniture Store Phone in Oflice and Residence All Calls Promptly Attended Day or Night Motor and Horse Equipment W. E. JACOBS VETERINARIAN and SURGEON All Calls Promptly Attended Phone '286 Auto Livery in Connection If you are on the market for a good econd hand Ford car, see me. Prices and terms to suit.

HAWLEY AND WARNER EMHALMER AND FUNERAL DIRECTOR Oflice in I. O. O. P. Block Phone in Office and at Residence All Calls Promptly Attended DR.

A. E. VAN VLECK OSTEOPATHIC PHYSICIAN Over 0Grady Bros. Store Mondays and Thursdays Appointments for Office or Residence TTJOS. J.

CAVANAUGH Attorney and Counsellor Phone 199 Paw Paw, Mlciu DAVID ANDERSON Attorney At Law. 214 E. Main. Phone No, St W. N.

FOWLER, M. D. 404 Peck Bldg. Kalamazoo, Eye, Ear, Nose and Throat and Chronic Diseases by advanced the- raputic measures including Electric ity and Serur.i treatments. i I Write, or Telephone 193 yilliam H.

Howe, Gen. Agent Paw Paw, Michigan "Like Mother Used to Mate' 13 only one of tho can bo made xitJiSy' MINCEMEAT Sand for Mcrrcll-Ccb Co, GyzzxzXVC.