Below is the OCR text representation for this newspapers page.

- -! 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 ' ■ mil -