The Standard Union from Brooklyn, New York • 13

i 1 A iuli i A Li .1. jhj Kj-ii. i It was announced at the offices of the Public Service Com-ission to-day that every effort is being put forth to get ready April the Clark street tunnel line, connecting the West Side ibway with the Interborough lines in Brooklyn, so that Brook-n people and users of the West Side subway generally will the earliest benefit possible from this line. INCOME TAX DEPARTMENT EMITS ONLY SOUVENIR Edited by H. Ely Goldsmith, Certified Public Accountant, New York City (OepTTtflit.

lilt. the BSMjiiltats Isa.) the Interborough subway trains will be more convenient at Fulton street and Flatbush avenue than it now is at Duffleld street. "The new Borough Hall station is almost at right angles to the otd Borough Hall station in Jdralemon and Fulton streets. A passageway connects -the two. Brooklyn passengers will find the new Borough Hall station very different from the subway stations to which they have been accustomed, as it is a double-! decked station.

One flight down from the Streets is the platform for Manhattan-bound 'West Side subway trains. Below this, one level further down, is the platform for the West Side subway trains going toward Atlantic avenue. These two tracks are necessarily at different levels, as thsr east-bound track must cross beneath the old subway their mind, an unnecessary expense, In my opinion, however, the Long Island Railroad Is engaged In an essentially rapid transit business from Atlantic avenue and must take whatever steps and go to whatever expense may be necessary to accommodate passengers who desire to use its trains, such provision to De that most convenient for passengers. "With the opening of the Clark street tunnel the Interborough system will be able better to handle its passengers, for the complete layout of the dual system contemplated that, for the larger part of the Bronx passengers may take trains destined either for the East Side op. West Side subways, and likewise In Brooklyn, that the -main Interborough trunk shall have trains destined for either the East Side or West Side subways.

This will decrease enormously the importance of croesing at Forty-second street and practically all passengers vhO use Interborough trains, will bs able to choose either East or West Side trains, and thus avoid the necessity of any change In Manhattan. p.oye in recognition of his service tor lilt a bonus of 11.000, namely ISOO in cash and five shares if stock In your company, worth 3500. For the purpose of the Incoma tax both constitute income of the employe, even though there is a string attached to the stock, to the effect that for the next two years he should receive only the dividends end not the stock itself. MECHANICV1LLE AND W. P.

McC. As a widower with a daughter living with you and supported by ycu. which daughter keeps your house, you are entitled to an exemption of 1 1. 000 as head of the household. If your Income Is over 1 1.000 you file a return from which your claim for this exemption appears clearly.

ANXIOUS AND H. The depredation of the stock you bought in Wall Street and still hold, is not a deductible expense under the Income I tax law. The law considers this de-I predation merey a temporary fluctuation. If you had sold this 1 fluctuation. it you naa soia tms 3om items of equipment, Including rnala and other' electrical work, tich the Interborough la installing not yet complete, while the Comission la still engaged through Its atractora in finishing the new Hall station end the new Irooklyn Heights station, and" In stalling a new crossover for tum-sg back trains east of the present irminus at Atlantic avenue.

The t-w Borough Hall station on the tun-i i line la In Fulton street alongside Borough Hall; the Brooklyn you have forty-five days to complete your return. This applies alike to individuals, partnerships and corporations. Blanks for tentative return may also bo had from the collectors. ilf husband and wife make separate returns, the exemption may bo claimed. by either, but not by both, or may bo divided between them.

The income tax blanks contain-concise instructions. Road these instructions Must Vse Elevators. Corpoial James A. Earle of the Eightieth Company. Second Battalion.

Sixth Regiment. United States Marine Corpa who vm severely wounded In the St. Mlhlel drive and participated tn all the battles In which the marines took pert arrived I home March 4 on the S.booey after a five months stay in a convalescent hospital at Bordeaux. Corporal Earle is a graduate of ft. Alphonsui School and St Francis' Business Cel-' lege on Butler street On his nineteenth birthday.

Nov. 1. llt. he was wiunded by shrapnel fragments that Just mlrscd hts spina A scar on his back is the only eoevenir he brought home with him. Hie souvenirs he left with an aunt who is a -nua in France, and expect to get them from-her soon.

Corporal Earle took part la the fighting In the Argonne Forest end in all the battles in which his unit a as engaged. With three comrades he was lost for ninety-two hour after the Anroene fighting. He and four others ars th only survivors of Ms company. His dlviMoa. ths Twenty-seventh.

cited sixteen times for heroism. Corporal Earle is convalescing In the Naval Hospital- His home la et 14S Fifty-seventh street. 7a view ef the short time remaining lor the filing of returns, the following condensed summary informa-tion is published for the guidance of readers: Your income tax return is due March 15. and if there is any tax due, at least one-quarter of the amount of the tax must accompany the return. You must report your income for 1918 if it amounted to flfiOO or more aiti you are single.

If married, you must report if the family income woe $tftOO or more. Blanks for the return may be obtained from the Collector of Internal Revenue or any bank. Instructions are printed an the blanks. A kead of family is entitled to deduct ftflOO, but must make a return if hie tricorne exceeds tljOOO, if single. A head of family is a per-t oho is the chsef support of one before inquiring by meril, mtght not get an answer time for till tk hafnrm ttock before a penalty and had lort vciorv a aUU llu iwl would those trains which use the Clark street tunnel and run ever the outside track east of Borough Hall.

East Side subway trains will not be able to stop at Hoyt street, for the reason that instead of croesing over, as now, to the outside tracks Just east of Borough Hall, they will continue along the centre expreas tracks. In other words, Atlantic avenue, Nevins street and the double Borough Hall stations are expreas stations, whereas the Hoyt street station and the Brooklyn Heights station, are local stops for West Side subway trains only. "This change in the method -of operation will make a great respect of passengers whose practice is now to alight (from Felton street elevated trains at the Duffleld street station on that line and change the Interborough subway at the Hoyt-Duffield street station. Moe these passengers work in the lower part of Manhattan and leave the subway trains at stations below the Brooklyn Bridge. Bearing in mind point just made that the East sun way trains will not stop at Hoyt street station the passengers who enter the Snterborough subway at that station, bound for down-town points in Manhattan, will need to alight either at William and Wail streets, William and Fulton streets or Broadway and Park place.

Nevins Street To Be Tied. E. D. TURN VEREIN SHOW PROMISES LIVELY EYEN1NG If in doubt whether or net yon must file a return, file one, as jA can 'always amend or correct it and there is no harm in filing a return even if no tax is due. Exempt from taxes are ths following Fay for active services in ths army seed- or navy during the' war not sxess money on the sale, thie constitute a proper deduction.

The same applies to real estate. You are. however, entitled to deduct the Interest you pay- your broker for carrying this stock. F. B.

Teu are a widower with no children dependent upon you. but maintain a home and pay a housekeeper. You want to know whether or not this is equivalent to supporting a wife. The Commissioner of Internal Revenue has ruled that the head of a family Is a person who actually supports and maintains in The Brooklyn Heights station, being nome eighty feet underground, is accessible by elevators which have been constructed in vacant property at the corner of Henry and Clark streets and belonging to the St. George Hotel.

Likewise, at Atlantic avenue, passengers will find a very different situation, and one which may caqse very considerable confusion for some time. Already the platforms are being cut away in order to provide for the four tracks through this station: There will bo two side platforms, giving access to the trains on the outside track, which are the Clark street-Weet Side trains, and an. island platform, located between f. the two express tracks upon which-wlll operate-the East Side trains. This island platform will be accessible only, by under passageways.

One of these is the passageway that passengers have for some time been accustomed to use, and which leads In one direction towards the Long Island station, In th other direction, towards the Pacific street station of the B. R. T. Fourth avenue subway. The other under-paesage-way Is at the south end of the At- The annual minstrel show of the Eastern District Turn Vereln will be presented at th clubhouse, Bushwick and Gates avenues, Saturday evening.

It will be a regular old-fash- loned black-faced entertainment, with rVur persons living tn his house-catchy songs. Jokes ahd repartee ga- ar closely related to him lore. The second part -et-the -programme Includes a fare a When the West Goes Dry," written ibr the occasion by Francis A. Deck, chairman of the entertainment committee. Embodied tn this comedy is.

much original local humor, with plenty of "gentle knocks for all the members. Dancing will conclude the programme. -The Tenth Assembly District Republican Club holds open house to by blood, marriage or adoption- In-addition to the exemption of married people or heads ef the household of $tj000, an additional 4tOO may be deducted for each person under eighteen (or mentally or Physically defective), who received hie general support from tAe person making ths return. If you cannot complete your return oy March 15th, you must file ing 43J500. Gifts and inheritances (but ths m-eoms derived on inheritance is taxable).

Interest on Liberty Bonds net ex- one household or more Individuals seeding $5flOO in principal i ar asm krvJjm mmA lOOd reUtlOYlShlP 151 Vj- 1 1 by RULirUMr or fcy adoption, and Pohtxcal eubdtmexone thereof. w7hoM rtcht to exercise family con- Proceeds of life insurance policies i tn and pnTtde for these depend-collected upon -fJe death sf the in-i cnt Individuals Is based upon some .1 moral or legal obligation. There are some further items ef income exempt from tax, but they do not occur frequently enough MONDAY CLUB T0 VISIT LODEHOim DEBATE CREATES WIDE INTEREST a tentative return before that dots, accompanied by one-quarter of what you estimate to be your tax and then "It would seem that such passengers, after the new operation begins, will find It much more convenient leave the Fulton street elevated trains at the Flatbush avenue station and to enter the Interborough subway at the Nevins street station, inasmuch as the latter Is an express station at which both th East Side print in thie column. Full faomo-J COLORED BRANCH Y. W.

C. A. tion can bs had from ths printed n-t tractions on ths return blank. The Brooklyn Monday Club will neither make a return pay aaymMt next evening at the I newly-opened 'Colored Branch Y. W.

GORDON The amount of $950 re-1 celved from your landlord for vacat-JC. 43 Ashland -place, near Long ing his premises la. In my opinion, not I Island Railroad Station. The pix-a gift. It seems to be to be a com- Include reception and In- pensaUon for a very definite eervlce pectkm of new building.

4 oclock; (Special ts Tbs SUo4u4 rale.) BOSTON. March IS. Boston paper report a country-wtd Interest la th debate In Symphony Hall next week (Wednesday) between President Lowell of Harvard and Senator Lodge on the League of Nations. Much is expected from this debate but expert. Judgment I to th effect It will amount to very lulls.

In -the first place, th disputants are net going te speak on opposite aids tbs question, if reports are correct, for President Lowell ts announced te advocate, the main, principle of th league, while Senator Lodge will limit himself to criticising details ef the plan. President Lwll himself said that In a talk with Lodge over the eta-phone he had remarked to him he was sure that if he and Lodge and Taft could get together they would all com to an agreement. He said Lodge replied he arms sure they could. Lowell said he challenged Lodge at the request of Taft. ation Is adjoining the St.

George otel at Henry and Clark streets, i nh the completion ot the above me train service to Brooklyn can mi operation will provide for the tension ef the express service now -crated on the Interborough West Je subway (which now terminates Wall and William streets), through Clark street tunnel and up Ful-n street to Flatbush and Atlantic venues. The Commission expects at considerable Improvement will in effected, not only in the new series thus provided, but in 'the relief forded to the present Interborough 1 ist Side subway. This new oper-i ion will give to Brooklyn passen- re direct access to the West Side ib way without the present overland ansfer at Wall street or through shuttle In Forty-second street. The West Side subway passengers 11 be benefited by the fact that At present time the West Side ex-ess trains must be turned at and Wall streets on a curve and i grade, a difficult process and oc-ftionaUy seriously affecting the f-adway of the Choice of Route Offered. Both East Bids and West Side uns will run through the Brookly bway.

affording a choice of riding the West or East Side of New iork City withoutchanne of cars, tie West Side trains will be oper-'ed on the outside tracks and the ist Bide trains will be operated on two centre tracks, all of which into Atlantic avenue station. In order that the W-ooklyn public better understand the changes at will take place the Commission is prepared a map showing the -ooklyn stations with the track out and entrances and exits. Be-use of the new operation Brooklyn ioisengers will need to readjust emselves very considerably to the conditions, which vary conslder-1 ly from those1 which now exist. I 1th respect to this aspect of the Manges in service Acting Chairman ravls H. Whitney of the Public' nice Commission to-day: "As is perhaps generally- known, ere have been only two tracks fuom ty Hall.

Manhattan, to Borough all. Brooklyn: but east of Borough all. as far as the western end of the esent terminus at Atlantic avenue, ere have been four tracks, of which 3 two outside tracks only have -en used, the centre tracks being I ployed In the storage of trains. new centre tracks be utilised train service under the new "When the original subway was 1 jilt provision was made for 1 anch or extension to be constructed some future time northward i rough Fulton street from Borough all. The arrangements were- such 1 when the Clark street tunnel line i as planned and constructed through lark and Fulton streets, all that i a.1 necessary was that connection iould be made to the epura of the f'tg-lnal tracks prMouR)y construct-1.

As tha aervtce is now operated, train coming from Manhattan, af-rr stopping at th Borough Hall sta. on, proceeds eastward over a cross-I ver to the outside, track, and then ops at ths Hovt street. Nevins ret and Atlantic stations, j- hit tlantli. ack. with stops at Nevins and ioyt street stations, and then Just oat of the Borough Hall cross over the middle track and Into the old innel to Manhattan.

to of the Side the to rendered H. W. The per cent bonds of Swift Co. maturing 1944 are tax exempt to- the exten of 2 per cent. The dividends on Douglas Shoe Co.

are liable to surtax only, which means os -your Inoome Is below $5,000 you need not pay any tax on It. CONSTANT READER As a married man with two children under years you are Entitled to an exemption of $X00. Your eon. 20 years old. who earned $L164 may make out his own return and deduct 1,000 exemption, paying tea on the remainder.

STANTON Where no books are kept, but financial statement pre-. Mansion, pared at the beginning and end of (evening at bl ants mans each year showing the net worth of Kingston and Bt. Marks avenue, i 'USE PROPER SHOES. I Under th auspice bf the Society of New York on of a series of lectures on the care and treatment of th feet Was delivered Monday evening et th Bedford Branch of tha Y. It C- A.

by Dr. Q. F. Schuator. Dr.

Schuster defined In his lectors, with th aid of etersoptlcon vtawa. the wonderful mechanical structure of the foot Its abuses by faulty footgear. -r There will be a Purim play by the children, vocal and Instrumental music end dancing for the adults. Refreshments will be served by the women of the Sisterhood. The membership of the synagogue Is now nearly ninety.

The committee on ground ts actively et work and will the- business, the difference between the net worth and the amount drawn by the Individual or partner constitutes the taxable Income. ANONYMOUS A married men whose income was $14,000 will have to pay exactly $1,490 tax. Our space Is too llqiited to show In detail how this amount Is arrived et. Get Form M. R.

S. I do not see why so many people have the Idea that th money they Invest In liberty Bond and War Saving Stamps Is a deduction from their Income. It is an investment 'and not an expense and. therefore, cannot bel deducted. A widow whoee son and family live with her and who supports that family may claim 12,000 exemption as the head of the household.

W. T. Your family income la It, 115. Yon awe allowed to deduct 12,000 as a married man and the necessary expense of maintaining the two children who are earning money. H.

KEDLAW. You are single end fet a salary of with meala You must Include these meaio as Income at the price you would ordinarily pay for such meala C. H. T. Even tax exempt bonds must be reported tn your Income tax statement, but the 'by the corporation will be deducted from the tax.

The bonds of the East Bt. Louts and Suburban Railroad and the Ohio River Railroad are exempt to the extent of five per cent. As to the bonds of the Texas and Pacific Railroad 1 cannot say, as there are several Issues, some of them exempt and some of them not exempt. There is no tax paid by the Pennsylvania Railroad from the dividends of its capital stock, and they are liable to surtax In Your return. 8.

G. PEER You are the head of the family because you support In your bouse a grandchild 14 years old, and while you have to file a return, you are exempt up to an Income of $2,000. COMMERCIAL TRAVELER As a married man whose net income was below $2,000 need not file a return. 1 S. E.

Your family Income was $2,500: you are entitled to $2,200 ex emptton. The $260 which your daughter of 23 years gave you -may be considered as a gift, and is not taxable. DRESSER You live with your widowed mother and support her. You are, therefore', entitled to an exemption of $2,000 as the head of the family. A.

B. The usual aopreclatlon on brick buildings Is 2 1-2 per on frame buildings per cent. P. A. you were married In October, you are entitled to $1,250 exemption.

You have to make out a return and pay on the earnings over $1,250. B. J. F. You litre with your slstef and you own ths house you lire In, paying all household expenses ser- You are head of therefor con the household 1044 from the Collector of Internal soon present it report as to th lo-Revenue, which will show you how (cation of the proposed temple-to compute your tax.

To UVIIl AU tb Sta WHITE Your question Is too In-1 definite to answer. Writ me again and let me know your age. CONSTANT READER You are a widower with two minor over dears, one earning $600, the other earning $800 per year; your I salary is $1,300 per-year. You also have a minor child 16 year of 1 age. Tour exemption 11.100 for I yourself as head of the household I and the on child under 14 years aga Your return must contain your own income and also that of thel other two chltdren you mention, but you may deduct from the total In- come the expense of maintaining these two children.

I should Judge that it must cost you at least 340 I per year to support each of the I children, so that I believe your re-1 turn may be somewhat as follows: Own income Income of minor 1,400 1 NEW ROUTE TO MANHATTAN THROUGH CLARK STREET. night 'at 175 South Oxford Street, where Donald McLean Bom era wtll lecture on The Wonders of the Yo-semlte. Arrangements have been made for a social hour to Hollow. I itclisiondscratcheil for years Gfet peaceful, sleep and rest tliroiiGiiifliG use of (SDluip.iu'tii:3iic Total Expense of maintenance of minor children $400 and West Side subway trains will stop. "In anticipation of the growth In Importance of the Flatbush avenue station on the Fulton street line, some question has arisen In my mind With the Inauguration of the new at to whether the present facilities -nice West Bide subway trains will be adequate.

At 'the preset, ming from Manhattan via Clark time there ts one stairway leading reel will' use the outside track after down from tha station to a mess' in ths Borough Jlall station and 1 xnnine landing. In turn leading to 11 make the stops et Hoyt street, stairways on both sides of Fulton evins street and Atlantic avenue street. Already the.B. H. T.

has atlons and. continuing to the cross- been asked to consider constructing just east of the Atlantic avenue a similar stairway and ation will run Into that station on landing at the eastern end of outside track nearest the Longjihu Flatbush avenue station, so that Railroad station. On ths trip there will be a stairway at the south' ick to New York trains will stop et emit corner of Flatbush avenue and Nevins street and Hoyt street sta- Fulton street, terminating only few PURIM PROGRAMME AT TEMPLE PETACH TIKVAH At Temple Pptach rikvah, Rochester avenue and IdncOln place, tomorrow evening at o'clock Rabbi lantlc avenue station, and was put In use only days ago. This subpassageway will be accessible from stairway that have been constructed on Flatbush avenue, south of Pacific street. Borne differences in opinion exist between the commission and the Long Island Railroad with respect to the utilization of the present sub -passageway for access to Long Island trains.

The Long Island Company is Insisting that passengers debarking at Atlantic avenue must gain access to the street surface and go through the hood-house located on the surface of the street. This Is bound to cause a great deal of conf uslon and complaints. The 1 tentative la for the present sub-pasaageway to be used to its full extent under the Long Island property, with access from it by stalmvays directly to the Long Island station platforms. The company, however, objecta to this use for the reason that It wtll require a control at each of the stairways and, therefore, to 1. H.

-Levinthal will 'preach on the v.a1nt. subject: Mordecal Bitting ftt the ura tn end Net Income 32,399 Exemption $3,200 Subject to Nothing F. D. and R. R.

A. Jf on supports a mother and two minor children, all brothers and sisters, he is claim th exemption of Gate of the King. Chevra Kadisha Group, to look may $2,000. DAILY READER You earned after the last rites of deceased mem- in 1918 and your mother earned bers, was recently organised. $S00.

You live alqne with your Sunday afternoon at 3:30 th chll-. widowed mother. You must report dren of the Sunday and Hebrew the family Income of hut you schools W'lll have a masquerade party may claim exemption as the head of much as If It earned here. As In honor of th Festival of Purim. the household to the extent of $2,004.

you hai given me no figure I am The aftajr will take place in th vea- I H. J. Your enjary from the city la unable to tell you whether or not try rooms of the temple and a fin I not taxable and as tho rest of your you need to file a return, programme has been arranged. Income la below $1,009 you need M. D.

C. Your firm gv an cm considered to th head of th household and need not pay any tax; he tnut, however, file a return from which this rendition appears clearly. A. U. R.

If you are an American elttxen you have to account for your Income earned in Canada just as steps from the entrances to the Ngv-Ins street station Just around the corner. This would not require that any passengers cross either Fulton street or Flatbush avenue at the sui fare to each the subway on tianceo. After the new mezzanine Is built the change from the B. R. Fulton street elevated train tv, If you hire ecrems or any other akin trout.e; gri box of CaJr Ointment.

It stops the itching at ooce and is very soothing and beaXrf wherever the kin is irritated or inSameu. Cadum Ointment is alter (rood for pimples, blotches, rath, eruptions, scaly skin, chahngs, pu itch, tetter, tores, scabs, ringworm, cuts, burns, insert tnek etc. tCadua UiaUoMit Fraick prcpoisuoa siod ia Awru trsa ths er til wij and at the new Borough Hall lUftn, proceeding on to Manhattan Clark atreet, with another stop nt Brooklyn Heights station. "It will thus be eeen that, as ths ovt street station has side plat-rra, th only traini that wll stop this station sre those originating Ute Weat B-de subway; that Is,.