Newspaper Page Text
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Local Cotton Market
January 19
Good Middling .15%
Strict Middling .15%
Middling .14%
in THE CITIZEN is worth Two on the Fence.
established
1847—SEVENTY-THREE YEARS OLD.
:
DALTON, GA, THURSDAY, JANUARY 20, 1921.
Local Cotton Market
January 19
Good Middling .15%
Strict Middling .15%
Middling -14%
VOL. LXXXV. No. 14. $1.50 PER ANNUM.
Committee Is Appointed to
Confer with Fire Chief
and Report
TO CHANGE METHOD
FOR STREET WORK
Jlay Purchase Rock Crusher and Rol
ler-Much Business Came Before
First Meeting of New City
Administration
At a meeting of city council Monday
night, the question of doing away with
jthe volunteer fire department here
substituting, instead, a department, the
members of which should be paid for
all alarms answered, was advocated,
and Mayor Wood appointed Councilman
Kettles, Kenner and Percy as a special
committee to confer with Pire Chief
Perry and make some recommenda
tion to city council at the next meeting,
Chief Perry was present, and told of
the department at Cleveland, Tenn.,
where the members are paid a certain
amount for each fire tbey fight, and
a less amount for answering a false
alarm. The council has made, for years,
an appropriation for an outing for the
firemen, and this appropriation would
go far toward maintaining such a de
partment, it is believed, and it is also
thought that such a fire department
would give better protection to the city
than the volunteer kind.
Would Get Bad of Teams.
Councilman Kenner Advocated the
sale of the teams of mules used by the
street department and the purchase of
automobile trucks, stating that such
would reduce expenses. He also advo
cated the letting of street work by con
tract, stating this would be cheaper
than the present method. The question
of abandoning the chert streets was
also discussed, and as a result of the
discussion, Mayor Wood appointed
Couneiimen Kenner, Percy and Kettles
as a committee to make a thorough in-
vest.gation and make some recom
mendation to city council looking to an
improvement over the present method
of street building here.
They will ascertain the cost of
rock crusher and roller, and will report
to city council at the next meeting.
Audit Called Tor.
A resolution was introduced by Coun-
tilman Kettles asking the mayor to ap
point a committee to arrange for an
ludit of the books of all departments
if the city, and was adopted by coun
lil. Mayor Wood stated that he would
ippoint the committee within a Bhort
ime.
A committc- composed of Council-
nen Percy, Kenner and Caylor was ap
Jointed to investigate the workmen’s
sompensation act recently passed,
report back to council. Representa-
ives of insurance companies were pres
et and explained the act.
School Committee Created.
An ordinance creating the school
onimittee and defining its duties was
•resented and adopted by the eonne.il,
he ordinance having been drawn by
ity Attorney Sapp.
The committee will work in coopera-
ion with the board of education Iook-
ng to the best interests of the schools.
The minutes of the preceding meet-
ig were amended, the salary of the as-
istant driver at fire headquarters be-
Jg placed at $75 instead of $70 per
onth.
Pine Remitted.
A request from the Western & At-
•ntic road that a fine recently imposed
recorder’s court on Conductor Hil-
erbrand of $5 for blocking a street
ossing here was remitted by council
ith the understanding that the road
op its practice of blocking the cros-
ngs in future.
It was in this connection that Coun-
lman Kenney introduced Rev. Jim
irtis to council with the request that
of his license as a blacksmith be
nutted.
Air. Kenner explained to council that
•v. Mr. Curtis gave mnch of his time
serving two churches for which he
eived no pay, and he strengthened
argument by saying that as council
d just given a railroad company $5,
thought it right for council to give
minister of the gospel as much, and
motion went through (without a
eh. <
Business Changes
i
Of Interest Have
Occurred This Year
Carter-Buchajnan Furniture & Undertak
ing Company Dissolve Partnership
—Other Interesting Changes
A number of interesting! business
changes have occurred in Dalton dur
ing the past few weeks.
Announcement is made this week by
the firm of Carter-Buchanan Furniture
& Undertaking company of the dissolu
tion of this well known partnership,
out of which emerges two new firms.
Mr. J. A. Carter, senior partner, with
his sons, Albert and Wood Carter, will
take over the furniture end of the busi
ness and will operate it under the firm
name of Carter & Sons Furniture Com
pany. Mr. J. L. Buchanan becomes
sole owner of the undertaking depart
ment, and will operate under the nami
of J. L. Buchanan, Undertaking.
This firm was established here in
1915,. and has operated a most success
ful business. Mr. Buchanan, in tak
ing full charge of the undertaking de
partment, relinquishes all ' his interest
in the furniture department.
Other Changes.
The firm of Vining & Stroup, com
posed of Messrs. Bob Vining and Ernest
Stroup, the last of the week dissolved
partnership, Mr. Vining purchasing Mr
Stroup’s interest in this well known
business which is located on East Mo?
ris street.
The first of the year, the firm of R,
P. Gregory & Company was changed,
Mr. Pharris Gregory being admitted
to the firm, which has since operated as
B. P. Gregory l& Son. Faulkenberrv
Bros., grocers, on South Thornton ave
nue, sold out to S. T. Parker, who is now
operating this business. Mention of
these changes were made in a recent
issue of The Citizen.
In addition, the Davis Millinery
Company is the style of a new firm to
open business in the building next door
north from the City Drug Store. The
firm is composed of Misses Maude and
Sarah Davis, and Beulah Caylor, and
will sell millinery and ladies’ ready-
to-wear.
State Plans Great
Work of Training
Disabled Citizens
‘Industrial Rehabilitation” Fully Ex
plained—Those Who Will Share
in Great Benefits
PAT HAGERTY’S DEATH
CAUSED SORROW HERE
Deceased Had Many Friends in Dalton
Where He Lived Many Years
The followin clipped from, the Cal
houn Times will be read with genuine
sorrow on the part of many Dalton peo
ple who numbered Pat Hagerty among
their friends:
News has been received in Calhoun
of the death recently at Alpharetta,
Ga., of Patrick Pqul Hagerty, who
formerly lived here, working in The
Times office at differenct times when
the paper was edited by Messrs. J. A.
Hall and G. W. Tribble. He spent a
few weeks in the employ of The Times
last summer, and would have moved
here again had he been able to find a
house. He is weil remembered by many
people here, who will learn of his death
with deep regret.
Pat Hagerty, as he came to be famil-
arly known in many newspaper offices
in Georgia, Tennessee and Alabama,
was a printer of the old school, a type
now almost extinct. Born at Dalton,
Ga., in 1871, at the age of eight years
e began to learn his tr$de under Edi
tor Whitman in the office of The North
Georgia Citizen, standing on a box cc
enable him to reach the cases.
For several years past Mr. Hagerty
had been employed by Editor George D.
Rucker, of the, Alpharetta Free Press.
In order to get out a little early for
the holidays, the office force worked up
to 1 o’clock Thursday morning, at which
hour Mr. Hagerty started for home, a
short distance from the office. At 4
’dlock he was found in an unconscious
condition about two hundred yards
from his door. He never regained con
sciousness and death came at about 1
o’clock Friday morning. He was buri
ed in the Alpharetta cemetery at 3
o’clock Christmas afternoon.
He is survived by his widow and
three children, the youngest a babe of
seven months.
Owing to the widespread interest
here in the “industrial rehabilitation’
work undertaken by the state as ex
plained by F. E. Land, state supervisor
for the work, on his visit here several
days ago, The Citizen gives excerp's
from a circular sent out. by the state
board for vocational education,
plaining, in greater detail, the. object
of the bill which was passed at the
general assembly.
The government made an appro
priation for this work at the last ses
sion of Congress, to be allotted to the
states upon the condition that “for
each dollar of federal money expended,
there shall be expended by the stfite at
least an equal amount for the same pui
pose.” The Georgia legislature ac
cepted thg provisions of the federal act
and provided for the establishment cf
a state system for the training and
placement of persons disabled in in
dustry or otherwise, and created
board to work with the federal board to
carry out the purposes of the act.
Persons Eligible to Benefits of Act
Any resident of the state is eligible
to receive the benefits of vocational
rehabilitation under the act, who, by
reason of a physical defect or infirmitv
whether from birth or acquired by ac
cident, injury or disease, is or may be
expected to be totally or partially in
capacitated for remunerative employ,
ment in industry or in any legitimate -
occupation and who may reasonably be
expected to be fit to engage in a re
munerative occupation after complet
ing a vocational rehabilitation course.
A person deemed by the state board
as eligible for training-under this gener
al provision may receive the benefits
of vocational rehabilitation under this
act.
The law does not require that the
disability shall arise out of or be in
curred in the course of employment,
but does require that the applicant
shall have attained working age.
If the impairment results in a par
tial incap^ity, the condition of eligi
bility will have been properly met, or
if the disability may be expeeted to re
sult in a total or a partial incapacity,
rehabilitation may be granted.
A person who may have been injured
prior to the enactment of this legisla
tion is eligible to the benefits.
Training
The vocational training offered is
similar in character to that being given
to soldiers and sailors under the direc
tion of the Federal Board for Vocation
al Education. “It does not contem
plate the organization of a central in
stitution. Training will be given so far
as possible in the home locality of the
disabled person. The procedure in each
case after the course to be given is
determined will be to find the agency
best adapted to give it and make a con
tract with the agency on behalf of the
state. Sometimes such contracts will
be with publicly supported schools;
sometimes with endowed private
schools; sometimes with schools operat
ed for gain; sometimes with industries
or business establishments. The last-
mentioned type of instruction is what
is known as placement training, and it
will frequently be given not only in
case where it will be the sole method
of training, but also in cases where • it
will follow and supplement a school
course. The state will pay such educa
tional expenses as are necessary and
are deemed proper. Supervision will
continue throughout the period of train
ing. Reports are required from the
training agency, and the trainee is ex
peeted to show his good faith by mak
ing the best possible use of his oppor
tunity. The work is not intended in
any sense to be a mere perfunctory
award of tuition assistance.”
The State Board requires all instruc
tion to conform to the best recognized
standards in each occupation. Even
when the contract for instruction has
been made with a school, the instruc
tion must have some elements of indi
vidual work. The actual current prac
tices in the occupation for which the-
disabled person is training most be
given careful attention.
TO ELECT
Annual Meeting of County-
Fair Association Is
January 31
FINANCIAL REPORT
READY FOR MEETING
Large Attendance Desired So Plans
for 1921 Fair Can Be Made—
Great Record Made Past
Few Years
Cooperation
In inaugurating the work of indus
trial rehabilitation, the state board
seeks and welcomes the cooperation of
all persons or agencies who come in
contact with the disabled—such as su
pervisors of vocational work, cit.y
superintendents of schools, county
superintendents of schools, the field
agents of the Industrial Commission,
state demonstration agents, hospitals,
farmers’ unions, labor unions, county
agricultural agents, employers, insur
ance companies, Red Cross chapters and
other social service organizations.
Mrs. M. E. Judd, president of the
Whitfield County Farmers’ Fair asso
ciation, has about closed up all of the
work for the past fair, and will be
ready to make her formal report to
the stockholders within a few days, and
Monday, January 31, has been fixed as
the date for the annual meeting for
the election of officers
The fair of 1920 was a successful one
in every way: the exhibits were un
usually good, tbe amusement features
were far above the average, and many
famers took a genuine interest. Just
how the association fared financially
will be told by Mrs. Jndd in her re
port to be made to the stockholders
when the meeting is held January 31.
The meeting will be held at 2 o ’clock
Monday afternoon, Jan. 31, probably
at the court house. If it is decided to
change the place of the meeting to
some downtown office, it will be an
nounced in The Citizen next week: but
it is probable the meeting will be at
the court house, where there will be
plenty of room, for it is hoped to have
at big majority of the stockholders
present.
Under the management of Mrs. M. E.
Jndd as president, the association ha3
been very successful during the past
few years. The old debt which had
been accumulating with the passing
years suddenly stopped growing, and
then was wiped out, and in addition, the
grounds were paid for. It was a
wonderful showing.
To show their appreciation of Mrs.
Judd’s services, the stockholders should
this year attend the annual meeting
and decide to take an active interest
in the work in 1921. The association
was not organized for the purpose of
making money, but to help in the up
building of thb agricultural side of
this section. And now, with the in
debtedness paid, more and better pre
miums can be offered to stimulate even
greater interest on the part of the
farmers.
All of the stockholders are urged to
make their plans to attend the meeting
on January 31, at which officers for
the new year will be elected, and the
first plans for the 1921 fair will be
made.
Income Tax Officers
Busy Helping People
Make Their Returns
Machinery Now in Motion for Collec
tion of Tax Due This Year—
Some Valuable Information
Work has begun on the collection of
the income tax for the year 1920. Uncle
Sam, through the Bureau of Internal
Revenue, is addressing to every person
n the United States the question,
‘What was your net income for 1920T”
The answer permits of no guesswork.
Every Bingle person whose net income
for 1920 was $1,000 or more and every
married person whose net income was
$2,000 or more is required to file a re
turn under oath with the collector of
internal revenue for the d"strict ir.
which he lives on or before March 15,
1921.
The penalty for failure is a fine of
not more than $1,000 and an additional
assessment of 25 per cent of the amount
of tax due. For wilful refusal to
make a return the penalty is a fine of
not more than $10,000 or not exceeding
one year’s imprisonment, or both to
gether with the cost of prosecution. A
similar penalty is provided for making
a false or fraudulent return, together
with an additional assessment of 50
per cent of the, amount of tax evaded.
Women Must Pay Tax.
The income tax applies to women as
well as men. Husband and wife must
consider the income of both plus that
TAX RECEIVER DECK
ANNOUNCES ITINERARY
Will Start on His Animal Rounds Mon
day, February 7th.
Tax Receiver Charley Deck will start
on his rounds securing tax returns for
1921 on Monday, Peb. 7, a list of the
places he will visit, together with the
day and hour being carried in an ad
vertisement in this issue of The Citizen.
In his announcement, Mr. Deck calls
upon the people to make their returns,
stating postively "that he will not copy
last year’8 returns for anybody.
One feature of the laws governing
tax returns is that when real estate "s
located outside of incorporated towns,
it is necessary to give the land lot, to
gether with the number of acres in
plat, and when land is in town, it is
necessary to give’street number. Mi.
Deck especially asks the people to have
this information ready for him.
From the middle of April until the
books close on May 1, Mr. Deck will
remain in his office at the court house
each day.
have been prepared and will be furnish
ed upon request. Without the assist
ance of the agencies mentioned, it will
be very difficult to get in touch with
many of the cases of non-individual ac
cidents and disabilities due to disease.
All notices of cases and requests for
information should be addressed to F.
E. Land, Supervisor of Rehabilitation,
State Depatment of Education, At-
Brief forms for reporting such cases I lanta, Georgia.
of minor dependent children, and if the
total equals or exceeds $2,000 a return
must be filed. A minor who has a net
income in his own right of $1,000 or
more must file a separate return. To
be allowed the $2,000 exemption a mar
ried person must be living with husband
or wife on the last day of the taxable
year, December 31, 1920. Divorcees,
persons separated by mutual agreement,
widows and widowers, nnlesg they are
the sole support of others living in the
same household, in which case they are
allowed the $2,000 exemption granted
the head of a family, are entitled only
to $1,000 exemption.
Tax Rates For 1920.
The normal tax rate for 1920 is the
same as for 1919—4 per cent on th9
first $4,000 of net income above the
exemption and 8 per cent on the re
maining net income. This applies to
every citizen and resident of the United
States. In addition to the normal tax
a surtax is imposed upon net income in
excess of $5,000.
Farmers’ Income.
Thousands of farmers whose net in
come for 1920 equaled or exceeded the
exemptions of $1,000 for single per
sons and $2,000 for married persons
will he required to file on or before
March 15, 1921, income tax returns for
the year 1929.
As an aid to farmers the Bureau of
Internal Revenue has prepared a spe
cial form, 1040F, for recording sales of
live stock, produce, and a summary of
income and expenses. This form should
be attached to the taxpayer’s individu
al return on Form 1040 or 1040A. Full
instructions for making out the forms
are contained in each.
Under gross income a farmer iB re
quired to include all proceeds derived
from the sale of farm products whether
produced on a farm or purchased for
resale. When he exchanges his pro
duce for groceries, clothing, or' other
merchandise he must include in his
income the value of the articles re
ceived and exchanged. Profit received
from the sale of farm land or rent re
ceived for the use thereof must also
be included.
Highway Program to
Be Held Up Pending
Government’s Action
Amount of Funds to Be Available
Will Determine Work of State
Highway Department
Net Income,
In determining his net income, upon
which the tax is assessed, the farmer
may deduct all necessary expenses in
curred in the operation of his farm
during the year. These include co3i
of cultivation, harvesting, and mar
keting of his crops, the cost of seed
and fertilizer UBed, amount spent in
repair to farm buildings other than the
dwelling, and to fences and machinery.
The cost of farm tools used up in the
course of the year, wages paid to em
ployees other than domestic servants,
and rent paid for farm land and build
ings (other than dwelling) are deduct
ible items.
Farmers who keep no records or only
records of cash receipts and disburse
ments should make their returns on
the basis of actual receipts, bnt farmers
who keep complete accounts and who
take inventories at the beginning and
end of the year to determine their pro
fits should report on. the actual basis.
Both methods are fully explained on
Form 1040F, copies of which may be
obtained from the offices of collectors
of internal revenue.
Instructions on Porn.
Full instructions for making out re
turns arc contained on the forms, cop
ies of which may he obtained from
collectors' of internal revenue. Per
sons whose net income for 1920 was
$5,000 or less should use Form 1040A.
In a statement issued by the state
highway department it. is pointed out
that there can be no definite announce
ment as to the highway construction
program for the twelve months begin
ning July 1, 1921, because of (“the fact
that congress has not yet taken final
action on the McArthur bill, which e
ries tbe appropriation of federal funds
for good road purposes. Many inqui-
ies are being received by the depart
ment as to .the program for the next
fiscal year, but until the national legis
lative body takes decisive action on the
McArthur measure, highway construc
tion plans must be held in abeyance,
says the department.
The bill in question appropriates
$100,000,000 in federal aid to be distri
buted to the several states under the
good roads act. As originally drawn,
the measure provided $100,000,000 an
nujlly for a period of five years, hut in
its present form, only one year’s appro
priation is provided. The state high
way construction program for the pres
ent fiscal year has yet more than five
months to run and if congress takes the
necessary action in providing, addition
al federal aid funds, the new program
will be perfected, it is announced.
Special emphasis is being laid by the
department on the enunciation of policy
as contained in the recent address of
W. R. Neel, state highway engineer,
before the Georgia Automobile Asso
ciation and given eordial approval by
Governor-elect Thomas. W. Hardwick.
The department’s statement calls at
tention to the fact that in its work for
the completion of the state highway
system, the underlying principle is the
opening up of the entire system to serve
the whole state, rather than the con
struction of small stretches of theoreti
cally correct road in isolated spots.
‘ * The first consideration, is that the
whole state shall have transportation
service,” says the department state
ment. “Our problem is tif put the
whole system into passable: condition
at the earliest possible date, making its
construction conform to a uniform plan
so that when the work is finally com
plete, iti shall be welded into one har
monious whole.”
Special Bargains Announced
by Number of Local
Business Firms
PROCLAMATION IS
ISSUED BY MAYOR
People from Surrounding Section Urged
to Come to Dalton Next Saturday
and Participate in Bargains
That are oeffred
♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦
♦ A Proclamation. ♦
♦ ♦
♦ At the request of Dalton mer- ♦
♦ chants and in order to stimulate ♦
IVAN E. ALLEN HONORED
BY ATLANTA RETAILERS
Made President of Retail Merchants
Association
Mr. Ivan E. Allen’s many local
friends will be interested to learn that
he has again been signally honored in
Atlanta, to which city he moved after
leaving Dalton. Mr. Allen has been
made president of the Atlanta Retail
Merchants Association.
The honor is a deserved one, for Mr.
Allen has taken an active interest in
the work of the organization for years.
♦ business which makes for better ♦
♦ conditions among all classes of ♦
♦ our citizenship, I hereby designate ♦
♦ Saturday, Jan. 22, as “Dollar ♦
♦ Day” for Dalton, and call upon ♦
♦ the merchants to offer, on that oe- ♦
♦ casion, the very best values for a ♦
♦ dollar that conditions permit. ♦
♦ Feeling confident the merchants ♦
♦ will do their part toward making ♦
♦ the occasion a success, and will#
♦ offer merchandise at prices in ♦
♦ keeping with those offered else- ♦
♦ where, in behalf of the city of Dal- ♦
♦ ton, I extend to the people from ♦
♦ the surrounding Bection a eordial ♦
♦ invitation to come to Dalton next ♦
♦ Saturday and share in the bene- ♦
♦ fits of “Dollar Day.” ♦
♦ (Signed), ♦
♦ W. E. Wood, ♦
♦ Mayor City of Dalton. ♦
♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦
CHEROKEE CLUB PLANS
FOR BASKETBALL GAMES
Indoor Court Fixed in Clubrooms on
Hamilton Street
Tho Cherokee club is planning for
basketball, having fixed an excellent in
door court in the clubrooms on Ham
ilton street. The clnb has a number
of excellent athletes among its mem
bers, and will be able to pnt ont
strong team.
Games with out-of-town teams will
be arranged within a short time, and
the sport promises to be popular here.
The club, formed a few months ago,
has a rapidly growing membership.
Those with incomes in excess of $5,000
should use Form 1040.
Revenue offices will visit every coun
ty in the United States to assist tax
payers in making out their returns. The
date of their arrival and the location
of their offices will be announced by
the press or may he ascertained upon
inquiry at the offices of collectors. This
advisory service; is without cost to
taxpayers.
Next Saturday will be “Dollar Day”
among the merchants of Dalton, and
the people from the surrounding trad
ing territory are cordially invited to
come here for real bargains on that
day. -
A perusal of the advertisements in
this issue will show that the dollar has
again come into its own—it’s worth
100 cents and then some.
Look over the Dollar Day advertise
ments of the merchants; get your pen
cil and paper and jot down the items you
want, then load up with a few dollars
and join the crowd that will he here to
participate in the bargains. You can
buy lots for your dollars in Dalton next
Saturday, Jan. 22.
The merchants of Dalton are going
to fairly spread themselveB. The event
is for the purpose of stimulating busi
ness, and a glance at the Dollar Day
advertisements in this issue of The
Citizen will show that in order to pro
vide the stimulant, they are offering
some decidedly fine values for $1.
A few months ago, the dollar was
looked on with suspicion. He was
worth little when it came to the matter
of purchasing power; bnt recently a
decided change was noticed. When cot
ton priees dropped down and dropped
down rapidly, the dollar eame to mean
something, for many farmers refused
to sell cotton, and the hundreds of
thousands of dollars which were turned
loose annually daring the cotton season
•well, they weren^t turned loose, and
so the dollar gained in respect, until
he can now look merchandise in the face
without dropping his eyes.
The Sonth depends largely on cotton
for business, and when things go wrong
with cotton, business slumps. Dalton
merchants don’t want the slump to con
tinue indefinitely, and so a number of
them are going to participate in “Dol
lar Day” next Saturday, and, in ex
change for the dollar, are going to give
the people with the dollar their money 'a
worth and then some.
Those who are the least hit skeptical,
are asked to come to Dalton with a
few dollars they don’t need extra had,
and carry home with them many articles
they do need. If they don’t consider
the values as good enough—why, there’s
nothing to make them bny—all the
merchants want is for them to come in
and investigate.
And Bo The Citizen presents this
week a number of Dollar Day adver
tisements. Read them carefully and
you’ll agree that your really can’t af
ford to miss this special oceasion.
♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦
♦ GINNING flTTT.T. FAR ♦
♦ SHORT OF AVERAGE ♦
♦ ♦
♦ There were 5,998 hales of cotton ♦
♦ ginned in Whitfield County, from ♦
♦ the crop of 1920 prior to January ♦
♦ 1, 1921, as compared with 10,627 ♦
♦ bales ginned to January , 1, 1920. ♦
♦♦♦♦♦♦♦♦♦
♦♦♦♦♦♦♦♦♦♦
V ' ■
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