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; WEDNESDAY, JANUARY 27, 1943 Ghost of Carthage Points Finger at Italy's Mussolini MASON CITY GLOBE-GAZETTE Â«Â» . TUN J S -TM S photo taken before the North African campaign, shows ancient cannon facing the Mediterranean. AP Features '"TVELENDA EST CARTHAGO !" Â·L' With this fanatical cry, "Carthage must be destroyed!" an elderly Roman named Marcus Porcius Cato in 149 B C pi-cached history's most ruthless hate campaign. Once-proud but twice-defeated Carthage was mercilessly wiped out its half-million inhabitants killed*- 1--or driven into slavery. And as a final gesture the Romans sowed salt upon the Carthaginian earth and condemned its site to lie desolate forever. But today another Roman, Benito Mussolini, looks across the blue Mediterranean and sees the ghost of Carthage stirring omi- Mussolini may well dread this new ignominy--perhaps the most poignant of his career. And it ought to remind him of the British warning when he entered the war in 194r Â·Â· Â· would only war in 1940 that the outcome . serve to "increase those ruins for which Italy is = _ ^.....,, B ,,,,,,- chiefly famous." ^ h ' - A1 4.' ed - avmics ave ap -| Another Parallel, spanning 2,088 preaching Tunis, the modern city years, may haunt the Roman die- On I .artnnoo'sr h a v K ^ i - +--,!,,.,. /Â· n. _ . , Â·.. . _ on Carthage's harbor. Soon Tunis and nearby La -- Â«Â·Â·Â·Â·Â« Â«j ****w, 11 \ztAi My IJ-A Goulette, which was built with stones from Carthage, may become an allied base for the invasion of Italy. For the strategic site of the ancient city state is still only 140 miles from Sicily, 365 from Naples. Glory-that-was-Rome-conscious VOtlR U. S. INCOME TAX 1 Income on Property Many taxpayers derive income from rents and royalties. Such income is shown in item 6 of the return form 1040. Only the net income--or loss^-is shown in item 6; that is. the difference between the total amount received in revenue from the property less the total amount o[ the ordinary and necessary expenses incurred. An explanation of income, chargeable expense and the kind of property, must be shown in schedule B of the return. The "kind of property" might be indicated as a farm, dwelling, store building, or the like. The chargeable expenses are shown under three headings, as (a) depreciation allowable, (b) repairs, and (c) other expenses. Where depreciation is claimed, a further explanation is required in schedule J (Explanation of Deduction for Depreciation Claims). Repairs and other expenses must also be explained and itemized. * * * A distinction must be made be- tator: Carthage fell because Roman fleets controlled the Mediterranean. Today allied navies dominate it. Yes, when he isn't too busy worrying about Hitler's plans, B. Mussolini may well give a little thought to Cato's Carthaginian chickens coming home to roost with eggs. Now, more than ever before, the Big Swing is to Fox De Luxe Beer. In. the past twelve months over seventy-three million bottles more of Fox De Luxe Beer were sold than during any other year in Distributed by: CAPITAL TOBACCO CORP. 413 Fourth St. S. W. Phone 153 M***n CilT, tween expenditures for maintenance and repairs and expenditures for replacements, improvements, and alterations. Replacement expense, to the extent that the replacements arrest deterioration and appreciably prolong the life of the property, is not chargeable against rental income for the year, but is chargable to capital or the depreciation reserve. Only the cost oÂ£ incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but serve to keep it in an ordinary efficient operating condition, may be deducted as repair expense in schedule B. The distinction between what is an improvement and an alteration, i and what is a repair, is not always I clear, and has been the subject of many rulings and decisions. The cost of painting the outside of a house used for business purposes (rental) and the cost of painting and papering the inside, for instance, are regarded as repairs, deductible as expense in schedule B. The replacement "of a roof or a change in the heating plant, plumbing system, or other major alteration, is regarded as in the nature of a capital expenditure and is not deductible as repair expense in schedule B. Among "other expenses" deductible in schedule B are such items as the ccst of janitor service, water service, fuel, fire insurance, and the like, as well as taxes and interest expense. If taxes and interest are deducted as "other expenses," they may not be deducted under the separate items of taxes and interest in the return. Where a dwelling is partly rented and partly occupied by the tax. payer, only those expenses chargeable to the rented portion are deductible. In the case of a two- family dwelling, for instance, one- half of which is occupied by the owner, ordinarily one-half of the depreciation allowable, repairs and other expenses, would be deductible from the rent received. Royalties are, in general, the earnings from copyrights, patents good will, trade marks, formulas and the like, as well as from mineral properties. In the case of royalties from mineral properties the statute provides for certain allowable depletion expense, depending upon the nature of the property and other factors, and the amounts deducted may not exceed the statutory limitations. Internal Revenue Collector to Open More Iowa Division Offices DBS MOINES, (/P)~E. H Birmingham, collector of internal revenue for Iowa, announced Tuesday that four divisions and three major zone offices will be opened in the state Feb. 1 to handle an expected greater volume of fax returns. The division offices will be located in Sioux City, 'Waterloo Davenport and Cedar Rapids and major zone offices will be established in Dubuque, Ottumwa and Council Bluffs. The cities assigned division and major zone offices have previously had revenue offices but their personnel will be increased more than 50 per cent under the new designations. Buy War Savings Bonds and Stamps from your Globe-Gazette carrier boy. Charles City Globe-Gazette G. V, SUMMERS FUNERAL HELD Longtime Resident of Charles City Succumbs CHARLES CITY--Funeral services were conducted at Grossmann's chapel Saturday afternoon at 3 o'clock for Clifton Vickery Summers, 68, who died at the Cedar Valley hospital here where he had been confined with a fractured hip since Jan. 13. Complications together with the fracture caused his death. The Rev. Joseph G. Morgan, pastor of the First Congregational church, officiated and interment was in Riverside cemetery. The Masonic lodge had charge of the ritualistic services. Mr. Summers was born at Fort Atkinson April 2], 1874, and was united in marriage to Beulah Faye Williams Oct. 1, 1306, at Lime Springs where he was editor of the paper. Mr. and Mrs. Summers and infant daughter moved to Charles City in 1908. Mr. Summers is survived by his wife, one daughter, Mrs. Leonard Jung, and two grandsons, Jimmie J. and Gary Lee Jung, Minneapolis, Minn.; two sisters, Mrs. Karl Knight of Lawler and Mrs. C. W. Parks of Minneapolis, and two brothers, George F. Summers of Fort Atkinson and Carl B. Summers of Andover, S. Dak. James E. Hoy to Receive His Navy Discharge CHARLES CITY--James E. Koy, Jr., son of Mr. and Mrs. James Hoy of Charles City, will receive an honorable discharge from the U. S. navy in February after completing a service of 20 years. Mr. Hoy was aboard a tanker some 200 miles from Tokio some time ago when the boat was attacked by the Japanese and his lung was 'punctured by a shell fragment. He was in the hospital at San Diego, Cal., and while he has recovered from injury he will DP unable to continue on active duty. Mr. Hoy is married and has one daughter, aged three years. His family lives in a suburb of Long Beach, Cal.. and will be joined by Mr. Hoy upon his discharge. James Hoy, Sr., states that another son, Bernard, is in the army air force, stationed at Spokane, and a stepson, Harold LaBavre. is also in the armed service. Second Lt. Paul Garthwaite and family arrived in Charles City Friday from Fort Benning, Ga,, to spend a few days with Mr. and Mrs. Guy Martin, 303 Clark street, and Mr. and Mrs. Lafe Garthwaite, 305 Clark street. Buy War Savings Bonds and Stamps from your Globe-Gazette carrier hoy. Charles City C. of C. Elects New Members CHARLES CITY--At the general election by members of the Charles City Chamber of Commerce, Lawrence Erickson, E L Wilson and W. G. Henke were chosen to take the place of members whose term had expired. Philip Bissonnette was appointed to fill the unexpired term of Maurice Schrup who enlisted in the naval reserve. Those whose terms expired are Mrk Ferguson Merrill G. Smith, Jr., and E M Miller. ' At the first meeting of the new board, Harley Deems was elected president for the coming year and Lawrence Erickson was elected vice president Each member of the board will act as chairman oÂ£ a committee for the coming year^ A complete list of the board of directors and tho committee of which they are chairmen follows: Harley Deems. Greater Charles City: Lawrence Erickson Program of Work; E. L. Willson, Contact and Membership; Phillip Bissonnette, Public Safety: Louis Gilmer, Industrial: Herman Bos, Publicity; Don Booth, Retail Trade: Harold Bloeser. Agriculture; W. G. Henke, Legislative. Plans are being made for a general dinner meeting to be held Thursday at 6:30 p. m. at the St Charles hotel. Chorles City Briefs C H A R L E S C IT Y--Jesse C. Lynch, owner oÂ£ the O. K. Tire Shop here, has sold his interest in the Baker-Lynch Gas and Appliance company at Decorah to Leo TeKippe and expects to leave soon for Louisiana, where he will spend the remainder of the winter. Miss Jackie Smith and Mi=s Helen Fisher left Friday evening for Chicago, 111., where they plan to spend a few days vHtine friends. The St. Charles club met Monday night at 406 Ferguson street with Miss Leona Smiley as hostess. Miss Mabel Riddle discussed the topic, "Idaho." Three boys were born at the Cedar Valley hospital here Friday night to Mr. and Mrs. Fred Fitch Mr. and Mrs. Helmeth Poppy and Mr. and Mrs. Harry John of Floyd Miss Marian Pesch of Minneapolis, Minn., spent the weekend at the home of her parents, Mr. and Mrs. Lou Pesch, 200 Eighth avenue. Mr. and Mrs. Fred Monaghen have received word from their son Kenneth, that he has arrived in north Africa. Friends of Mrs. Oscar Gabel will be pleased to hear that she continues to improve slowly at her home following dismissal from the Cedar Valley hospital here. Maj. Robert McLaren Lived in Charles City After First World War . C H A R L E S C I T Y _ Major Robert L. (Red) McLaren, who died Sunday in Washington, D. C. was well known in Charles City' I" the first World war, McLaren' from DCS Momes, joined the Charles Ci!y national guard outfit Co. E. 133 infantry, at Camp Cody and went overseas witli it. Returning after the World war he took employment with the Oliver company here and with Mrs. McLaren made his home here for a lime. + Births + R I D G E WAY -- A daughter, Linda Lee, was born Jan. 1!) to Mr. and Mrs. Arnold Ernest ot Orleans township, near Ridgeway. GOLDFIELD -- Mr. and Mrs. Magne Bjorkland are the parents of a 5\, pound daughter, Ann Marie, born at the convalescent hospital at-Eagle Grove, Saturday, Jan. 23. L Y L E, Minn. -- Mrs. Fannie Stanton has received announcement of the birth of a son, Gary to Mr. and Mrs. Naurice Slanton at San Diego, Cal. GOLDFIELD -- Mr. and Mrs. Robert McCoy are the parents of an 8Hi pound son. Neal Robert born Jan. 21 at the home of Mr' and Mrs. Earl Prettyman. RIDGEWAY --Mr. and Mrs. Leonard Nelson, Albert Lea, arc the parents o[ a daughter, born Jan. 18. Mrs. Nelson was formerly Selma Hopperstad of Ridgeway. CORWITH --Mr. and Mrs. Al Thompson of Algona arc the par- Acid Indigestion MlMVM In 5 HM^lM M 4^MÂ« TMT DMOC T bfttk Wito ticca Mnuli .dd nu*, pilnrÂ»|. iulfr*it- L.if *iV "?! Â·'J n Â»'' ""I heulburn. dixlon U! ,,.H f rK c . . - m n , , lit, iho,, ln jiai-m 1X1"*- J^" !Â«Â«lTM B'U-Â»nt ],Tln M ranfon !,, . llffrotretuiabolllota ui for doubU done? b*ck, i5e. A. ents of a boy, their second child, bom Jan. 24 at the General hospital, Algoua. Mrs. Thompson is remembered as Miss Errica Bunting. A STACYVILLE -- Mr. and Mrs. Albert Wolf are parents of a daughter, born Sunday night. Jan. 24. HI.N'TZ BOYS LOCATED CHARLES CITY -- Word has been received of the present whereabouts of Mr. and Mrs. George Hinlz's three soldier sons all graduates ot the local high school but now of Glendalo Cal. Loren, who served a year in the Pacific area, has been returned to the United States and is now a cadet at Santa Ana air base George, also a cadet, has finished his training at that base and is now taking his primary training at Paradise Valley near Phoenix, Ariz. Robin is in mechanics school at Lincoln Air Base, Nebr. Buy War Savings Bomls and Stamps from your GIobe-Gazclte carrier boy. IÂ»Â»S GRANDMA RIGHT ABOUT THESE COLD For colds' cough- I fm /% Â·*Â·Â£Â»'Â» me. to reduce I FACTS? sniftjinff nasal con- I^^^J^ Elation, chest muscle soreness pioneer Grandma put faith in home medicated SStJJ? suet a s d hot flannel - T Â°^y mothers use Penetro-the excellent modern medication with the mutton suet base. Penetro never fails to function^ ways Aromatic vapors go inside v. th every breath-oiitside it comforts n,,Kh a H Warm . ing soot l"iK plaster. Rubbed on chest and throat, ft works fast. )Â°u UaÂ£rce"Grandmawasright" satisfaction or your money back 25* double supply 35Â£ Get Penetro. A N D O U R S E C O N D T E A R OÂ«P T H E W A R 7 million Americans under arms ... r/a million beyond our borders... AH fighters--all meat eaters . . ; As the offensive power of the United Notions grows, so grows the need for meat. Â·JOOD too has become part of the "grand Â· strategy" of winning this war. Meat for example: Since the meat industry went on a war footing in 1941, it has furnished our armed forces and our allies 4% billion pounds of meat--fresh and canned. This is the equivalent of 19 billion aver-. age meat meals. ' More than 1200 American meat packing houses and nearly 1000 sausage makers today are doing their utmost to give our own fighters the best diet in the history of warfare; to supply meat to our fighting allies; and still to give every person not in uniform the nutritional values of meat. Those who are not directly supplying the armed forces and allies are doing their part to supply the home front. Meat Animal Population Secretary Wickard's great food-for-victory program starts at the grass roots, where livestock producers are working night and day, often without adequate help, to break their own already phenomenal records. We have the land, we have the facilities and we have the will to produce. Actually there is in this bounteous land one beef animal for every two persons; about the same number of hogs; and better than half as many sheep and lambs. Even with this enormous supply and more on the way, we at home must tighten our belts and spread out meat a little thinner, but we can thank our lucky stars we have it to spread out. Why is meat Item No. 1 on Uncle Sam's food shopping list? Why does the man in training get nearly a pound of meat a day? Why is meat a basic part of every Army ration, even down to pocket-size Field Ration K? Meat, to which man always instinctively" 1 has turned, is now recognized by science and by the government as a protective food, containing many of the things which make for health, stamina and vitality.* To make available these benefits of meat on an unprecedented scale, the meat industry has unleashed the full power of its capacity and skill. Here are a few of the highlights: On* railroad ear now does the work of three in the shipment of boneless beef, which provides just as much meat in 60 per cent less space than required by the sides and quarters shipped during World War I. The new dehydrated beef and pork take up only one-tenth of the space in ships that would be required by meat in other forms. These amazing new military products, which preserve the good flavor, the character and the good nutrition of meat, also lend themselves readily to air transport. -, On the meat production fine--a tremendous new surge. Many new and different kinds of canned meats--stepped up 120 per cent--more than dou- Â· ble--over total canned meat productiona year ago. A new creation called "Iwhonka" (pieces of pork cooked and canned) is now becoming familiar in the rations of our fighting Russian allies. This is one of many new products created especially for war needs. For months, experts from the livestock and meat industry have visited military centers helping to train cooks in the preparation of meat on a large scale. Under the rising scale of offensive effort, the government, the livestock producer, the meat industry, the sausage maker and the meat retailer, are putting forth every effort to make the meat go 'round--at home as well as on the fighting fronts. Under necessary restriction orders by the government, deliveries to retailers by the meat industry are limited. You as a housewife are already at grips with this problem. You have encountered, and will encounter, many shortages and , inconveniences. Who is to blame tot them? Is it the government? NO; /s it the livestock producer? NO. /s it the meat industry? NO. /s it your meat retailer? NO. Itisacoupleoffellowsnamed Adolf and TojoT What the Housewife Can Do The American housewife is meeting the problem with understanding and resourcefulness. She is "sharing the meat." She is buckling down to doing tricks with food which she never dreamed of before. She realizes that what we have learned about foods in a period of plenty must not be lost in a period of scarcity and self-denial. She knows that strong, healthy bodies are needed to win this war and to build a better world to live in--that there must be no blackout of good nutrition. \ Meat is a mainstay of good nutrition. 1 / How can you keep meat on the table regularly, as good nutrition demands? One way is to leam more cuts of meat-to use the available cuts. Many of these may be new to your table--but they all have the high nutritional value of meat-and can be deliriously prepared. The booklets offered below will help you. Remember, on the battle fronts and the home fronts, meat is a fighting food. Make every pound count! AMERICAN MEAT INSTITUTE, Chicago nit Seed meoni tfrat ofl ifofemenlj regarding na- hrtion mode in ft,;. odrcrfiiemenl ore occnploW. to trie CoaiKi on Foods ami Nvfrifion of the n Medrcof Aitoc/at/on. 4 ME RICA-* M E O K A l ASS-* * Meat provides: Complete high-quality proteins . . . Essential B vitamins -thiamine, ribof/avin, niacin . , . Important minerals--iron, copper, phosphorus.