Newspaper Page Text
FUGS IT HILF MIST
IN MOD OF GIRDNEO
Dixie Division Escort Ac
companies Remains to
Washington
(Special Dispatch to The Journal.)
CAMP WHHELER. Macon, (.a., Jan.
15.—Flags here and in Macon were at
half-mast Tuesday in honor of Major A.
P. Gardner, of Massachusetts, who late
yesterday died of pneumonia. Major
Gardner, following his redutcion from
colonel and adjustant of the Dixie di
vision .at his request, and assigned to
the One Hundred and Twenty-first in
fantry. the old Second Georgia regiment
and was a battalion coniander in that
regiment when he died.
As soon as the news of his death
reached Macon. Mapor Glenn Toole is
sued a proclamation calling on all busi
ness concerns to fly flags at half-mast
until the body left for Washington at
noon.
Mrs. Gardner, who arrived eary Mon
day. is ill. She has been confined *o
her room at Hotel Dempsey since her
husband's death
Her father. Senator Henry Cabot
l.odge arrived ast night. He was in At
lanta on his way here when he receiv
ed the news of the death of Major
Gardner. When the funeral train left
at noon Senator Dodge, rMs. Gardner
and Major Keenan, representing the
Dixie division, were aboard
While in congress Major Gardner
was the first to raise his voice for
preparedness. He was the first to de
clare that war was inevitable He
gave up his seat in congress to do
what his ft- end«s say he believed to b« a
greater work for his government, of
fering his services in the army.
Through fifty-two years of age. but
apparently [n robust health. Major
Gardner was accepted and assigned to
adjutant of the Dixie (Thirty-first) di
vision. Ever since he arrived here, first
as colonel and later as major, the’New
Englander was extremely popular with
the officers and men of Georgia. Flor
ida and Alabama. He figured in few
social functions, • but attended several
club and business luncheons at which
he spoke seriously of the war problems,
urging the fullest support of the pres
ident in every detail.
LIVE STOCK BY WIRE
FAST fW. LOUIS. 111.. Jan. 17.—Tattle: Re
■ eipts 4.500. Market strong: native beef
►t>-er». $8.004413.50; yearling steer* and heif
ers $7 60*113.50; raws. $5 00*110.50; Stockers
and feeders. $8 Wt 10.00: calve*. $5.75*r 15.00.
Texas steers. $6 75** 10.MJ; cows and beifers.
ItoX—Receipts AOOO: market steady. Mixed
end batchers. sl»i.2s*r 16.'G: good and heavy.
sl6 55*116.65: rough. gl-t.-MW 15.75; light. 516.30
«1«.53; pigs. 514 004 r 13.50; bulk, $l«-25tt
Receipts 1.200. Market steady: etip
wes 511..VHX 12.00: lamb*. $14,004/17.50:
<-snaer« and chopper*. $6.0O z <il».<V. wethers.
511 3O« 1275.
'. CHICAGO. Jan. 17.—Hogs—Receipts. 12.000.
etfsag; balk. 510 20616.60; light. 515.75*1
55% mixed. $16,004x16 70; heavy. $16.00*/
10. TO; tough. sl6 00<i16.15; pigs. 512.509
15 25.
Cattle— Receipts. 6.000. firm: native steers.
$* 15613 60: Stockers and feeders. M.**9
10. M: eawn and beifers. $5 $0611.85; calves.
58 30* 15.75.
Kheep—Receipts. 7.000. strong: wethers, 50.75
Si 13.2 V tomb*. 514 40^17.C5.
The Truth About Belgium
By BRAND WHITLOCK
United States Minister to Belgium
Every American Should Read this Magnificent Epic of the Supreme Tragedy of Belgium
The Burning and Blasting The Crowning Brutality the Huns
The Rapine and Desolation The Murder of Edith Cavell
The Atlanta Journal Has Secured the Exclusive Right for
the Publication of This Great Story in the State of Georgia
And The SemLWeekly Journal
At Enormous Cost
Will publish the same chapters each week that appear in The Daily and Sunday Journal.
Watch for the First Article. The Series Will Appear
Exclusively in The Atlanta Semi-Weekly Journal
Beginning February 19th
Long before the war Mr. Whitlock had earned a pitiful, inspiring, horrid—sensational, too, for the
reputation as an able and forceful writer, an attain- whole account of ravished Belgium is there; but as
ment to which he has added a notable record for prac- Brand Whitlock tells it, somehow the sensational
tical achievement. shrinks to insignificance beside the great human drama
A -r J J . £D 1- » he builds up of facts. It is a classic—this story of
. pre * erve .’‘TZ,. 0 ? , Bel . g,U n r Belgium—a vital and powerful narrative that will »tir
-cnf.ee, Mr. Wh. lock was appo.nted Mmuter to Bel- Ae d thal muat he i p imme a S .
g.um hy Presdent Wilson in December 1913—e.gh bri cloger Ae d when America can strike
months before the German invas.on. In h.s official M ]ies within her
capacity as Minister, as director of American relief . ... . . „ . . , .
work, and a, a trained observer of facts, he has had » *?•> a PP ear ,n P*P er - be B ,n ’
the bitter tragedy burned into hi. very soul. "“8 wth } he ,Mue of , 19th , If y° ur . ‘™ e
. has expired or you are not a subscriber now is the
Now, after three long years of silence, comes his time to get your subscription to us so you will not
story, written from a journal kept faithfully day by m is ß a single part of this great story. Our prices are
day. Late at night, sometimes near to exhaustion from more than reasonable: 75 cents for one year, $1 for
the strain of the work that he carried on unceasingly 18 months, $1.25 for two years or $1.50 for three
and with self-sacrificing devotion, he stubbornly held years. Tell all you see about this great story and in-
himself to the task of keeping this historic record— duce them to subscribe. If you can raise a club of
now the most significant of the war. five or more subscribers and send to us at one time we
All doubt, and denials, aU the allowance, that we, we will make a »P« ,al dub price of only 50 cents for
a generous-m.nded people, have made for seemingly a one y«ar s subscnpt.on. Raue a club for us ui your
incredible reports, must be set aside when Brand Whit- community.
lock tells tne truth that drives home the terrible facts. U not | H , neewksary for you to write a letter if you «ign
You will hear of desolation from an eye-witness. an<l “ <Wr< * S th ** M ‘ n<l "* th
You will see cities and houses and cathedrals burned The Seml . We (. k |y journal, Atlanta, Ga.: Enclosed find $
and blasted and destroyed. You will feel the horror j or send me The Atlanta Bemi-Weekly Journal for
of rapine and devastation fade before nameless bru- months.
tality and the murder of Edith Cavell. Brand Whitlock Name
has seen. He knows. He can tell—powerfully. p.
It is a stupendous story, magnificent, astonishing, K - *• lh No
HiTMTE IIMTITI®
SDLD ONLY TO FARMERS
Merchants and Fertilizer Men
Are Not Allowed to Handle
Product
BY RALPH SMITH.
WASHINGTON. Jan. 16.—A number of
inquiries have been reaching members
of congress from merchants and other
dealers in fertilizers in the south, ask
ing if they are to be allotted any of the
nitrate of spda which Is soon to be dts
ributed to the farmers.
Representative Lever, chairman of the
house committee, was asked about the
matter and said today that the provision
in the food control act authorizing the
purchase and distribution of nitrate of
soda to the farmer specifically confines
Its sale to the farmer for cash at cost,
and therefore there is no authority in
law to place any of the nitrate in the
hands of merchants or fertilizer dealers
for resale to farmers either at cost or at
a profit The distribution will be made
direct to the farmer upon application
by him to an agent of the department of
agriculture, who will be, in all probabil
ity. the farm demonstrator agent for the
county.
The department of agriculture informs
me that full details concerning the ma
chinery for the distribution of nitrate
of soda are now in the course of prep
aration and have about been completed.
and publication of these details is ex
pected during the week. It is hoped that
under the law the government may be
able to furnish farmers practically all of
their needs for nitrate pf soda for this
year, certainly all they may need up to
June.
Atlanta Live Stock
Coßvcieu i» W. U. Wu.le, ar., proiuenl us
White Provision Co., United States Pure Pooo
administration license No. G-21371.
Good to choice beef steers, 850 to 1,000 Iba.
55.30W9.00.
Good steers. 750 to 850 lb*., 58.2.>98.T5.
Medium to good steers, 650 to 750 lb*., $7.75
Go<>d to choice beef cow#, 750 to 85u lbs.,
57.004/8.00.
Medium to good cows, 650 to 750 lbs., 56.75
(27.25.
Good to choice beifers, 550 to 650 lbs., 56.50
97.00.
The above represents ruling prices for good
quality cattle. Inferior giades and dairy type*
selling lower.
Medium to good steers, 050 to 750 lb*., $7-25
97.15.
Medium to good cows, 690 to 700 lbs., $6.00
99-75.
Mixed common, $5.00'9 6.00
Good fat oxen. 57.5096.00.
Medium to good oxen,
Good butcher bulls. 56.0097.00.
Choice '.cal calves. 57.0098.00.
Yearling*.
Prime hogs. 165 to 225 lb*.. 813.75914.00.
Light bogs. 1.30 to 165 lbs., 512.75918.00.
Heavy pigs. 100 to 130 lbs., 512.00912.50.
Light pigs, 80 to 100 lbs., 511.00911.50.
Stags and roughs. 510.00G11.00.
Above quotations apply to good quality mixed
fed mogs.
Cattle coming more freely, market qniet
with downward tendency.
Hog* r-.-celpt* liberal, market lower.
BUTTER. CHEESE AND EGGS
NEW YORK. Jan. 17.—Butter steady; re
ceipts 3.076; creamery, extra. 53c; creamery,
special market. 531,9 54c: imitation creamery,
firsts. 41Q52%c; state dairy, nominal.
Eggs—Finn; receipts 3,302; near-by white
fancy, 72«73e; near-by mixed fancy, 66<</70c;
fiesb first*. 669 70c.
Cheese—firm; /Utf milk, common to specials,
19(gr25%c; skims, common to specials, 8@19%c.
THE ATLANTA SEMI-WEEKLV JOURNAL, ATLANTA, GA., TUESDAY, JANUARY 15, 1918.
Grain
Corn Closed Unchanged; Oats,
Pork, Lard and Sides
Firm and Higher
CHICAGO. Jan. 17.—Government coal sav
ing orders tended slightly today to ease down
the corn market. it was contended by some
trailer* that the effect of such orders would
lie to relieve traffic congestion and therefore*
would help indirectly to facilitate the move
ment of corn to market. Opening prices, which
ranged from unchanged figures to %<• lower,
with January aS $1.27% and May $1.24% to
i SI. 24%. were followed by a little reaction ' I
some cases.
I'he dose was steady at the same as yeslt i
day's finish to %c higher, with Jannar
51.27% and May $1.24%.
Oats were governed by the same conditions
as com.
Higher prices on hogs gave firmness to pro
visions.
CHICAGO QUOTATIONS
rhe following were the ruling prices on the
xebange today:
Prev
Open. High. Low. Close. Close.
CORN—
y?* J- 27 * r27 * , - 27 * r27 *
1 ’ 24V * r 24% , - 24 ’* 1-24% 1.24%
Mkcb 77% 78 77% 77% 77%
M, ’ur’k* 75^*^rT5Vi ”-® V ‘ 75 % 70 75 ‘*
May 45.70 45.90 45.70 45.80 45.70
LARD—
Jab 24.75 24.85 24.75 24.45 24.72
Moy 24.97 25.1'2 24.90 25.05 24 95
KIKB—
24.15 24.20 24.00 24.15 24.10
May 24.47 24.55 24.37 24.50 24.45
RECEIPTS IN CHICAGO
Today.
Wheat i ear
Cora ... ... ... ... 13 ears
Oat* 14 cars
Ho«s 12.000 head
CHICAGO CASH QUOTATIONS
CHICAGO, Jun 17. —Corn: No. 2 yellow,
nominal; No. 3 yellow, $1.80; No. 4 yellow,
$1.62.
Oats—No. 3 white, 81%ftg81%c; standard,
81% ft 82c.
Rye—No. 2. $1.90
Barley, 81.4091.59.
Timothy, ss.oo<d 8.00.
Clover, 821.00928.00.
Pork, nominal.
Lard, $24.!»0.
Riba,
SI. LOUIS CASH QUOTATIONS
The following were the cash quotations on
grain and the previous close:
Prev.
CORN— Close. Close.
No. 3 1.«2 ....
No. 2 ................... ....
No. 4 1.54
No. 2 white ... ... 1.85
No. 3 white 1.75 ....
No. 2 yellow ....
No. 3 yellow ....
OAI St-
No. 2 82% ....
No. 3 ....
No. 2 white ....
No. 3 white ...% 82% 84
NEW YORK COFFEE
Open. Close.
January 7.5497.87
February 7.949’7.97
March 8.00 bid 8.14ft/8.16
April . ... ... 8.244/8.25
May 8 20 8.34ft8.36
June 8.4498.46
July ... ... ... ••• ••• 840 8.544/8.55
August ... ... ... ..... 862418.64
September ... ... .... 8.5598.59 8.71ft8.73
October ... ... ... ••• .......... 8.78ft8.50
November ...| 8.8599.87
December 4.81 8.92®8.94
CHICAGO PRODUCE MARKET
H—IAGO Jan. 17.—Butter, creamery ex
tras, 69%c; creamery firsts, 47®48c; firsts, 44
4t47e: seconds. 40942 c.
Egg*, ordinaries, 54 ft 56c: firsts, 584159 c.
Cheese, twins, 23ft23%c; Young Americas,
26%ft27c.'
Live poultry, fowls. 25c: ducks, 23@25c;
geese, 19ft22%c; springs. 22%c; turkeys. 24c.
Potatoes—Cars, 12; Wisconsin and Minneso
ta. $1.9092.50; fancy westerns, $2.0092.15.
Atlanta Markets;
Jobbing Prices
The following information collected by the
United States department of agriculture, bureau
of markets, together with detailed information
from other cities, will be mailed free of charge
upon request. These are jobbing prices, name
ly: less carload prices on large lots to jobbers
and not retail prices: , , , „
Apples--Arrived 1 5 irginia, 1 unknown. De
iirmd ami movement moderate, market steady,
quality and condition generally good. Barrels,
Virginia fancy winesaps, $6.25; Maryland fancy
Jonathons, stLss.
Cabbage—Arrived 1 New York. Demand and
movement good, market firm. Quality aim i. ..
dltion generally good. New York Danish per
'OO pounds, crated, $3.75; bulk, $3.50.
inions—No fresh arrivals since Monday. De
ad and movement moderate, market steady,
ality ai’J condition generally good. Middle
■stern, sacked, 100 jsiunds, reds, $3.00; yel
lows, $3.15; whites. s3.’>o.
Syeet Potatoes —-No fresh arrivals. Demand
and’ movement gissi, market firm, quality and
condition generally good. grading variable.
Georgia, best Porto Ricans, $2.60.
White Potatoes —Arrivals 2 California. De
mand and movement good, market strengthen
ing, quality and condition good. Western,
sacked, per 100 pounds, rurals and King Cal
iforaia, sacked, per 100 pounds, Burbanks.
$2.67.
Oranges—Arrived 1 Floriyln. Demand and
movement good, market steady, quality and
condition generally good. Florida, west eoast
and central, large sixes. $4.10; medium to
small, sl.lO to $4.25. Fresh stock, fancy, slight-
Iv higher.
Grapefruit—No fresh arrivals. Demand and
movement moderate, market steady, quality and
condition generally good. Florida, west coast
and central, large sixes, $3.00 to s'.»•». ....
ditim to small, $3.15 to $3.25. good quality and
and condition, fancy slightly higher.
Lettuce—Approximately 50 drums arrived by
express. Demand and movement moderate,
market steady, quality and condition wide
range. Florida, best. 1% bushel hampers, $1.25
to $1.75.
Mixed Vegetables—String beans, eggplants
nnd pepper*; receipts moderate. No jobbing
sales reported.
NEW YORK PRODUCE MARKET
NEW YORK, Jan. 17. —Flour, quiet and un
changed.
Pork, firm: mess. $50.004i50.50.
Lard, firm; middle west sjH/t. $25.30925.40.
Sugar raw, firm; centrifugal, 96 test. 6.005;
refined, firm; cut loaf, 8.95; crushed, 8.70;
powdered, 7.60: granulated, 7.45.
Coffee, Rio No. 7, on spot. B%c.
Tallow, specials, 17%c; city, 16%c.
Hav, firm: No. 1, $1,904/2.00; No. 3,’51.60
(j 1.77 clover, $1 40411.82%.
Dressed poultry, firm: turkeys, 204:35c;
chickens. 234/35c; fowls, 20@31c; ducks, 25
4/ 2Sc,
Live poultry, nominal; geese, 30c; ducks,
30c: fowls. 30932 c; roosters. 20c; chickens,
broilers. 27c.
SHEFABD & GLUCK S COTTON LETTER
NEW ORLEANS. Jan. 17.—The announcement
of drastic fuel-saving regulations today involv
ing the dosing down of the greater tiortion of
the industries of the country, including cotton
manufacturing, for the next five days and ui
Fine Mondays additional, helped to a cent a
pound or more in tne price vs future contracts.
Heavy selling started with the opening and
more or less selling pressure was in evidence
at periods throughout the day.
Selling was based on tiie curtailment in con
sumption which will result from the closing
down of mills. If the program of the gov
ernment is followed out it will mean enforced
idleness of 14 days, or practically half a niouih
i f running time, which would mean, in terms of
sot ton, 3VO.UOQ talc*, including linters. For a
white the oferings were uot well taken, t>u»
gradually the niurset acquired the power to
recuperate from the breaks.
At the lowest in the early trading prices were
91/44117 iMilnts oft. From this there was a re
covery to within 284/42 points of yesterday s
close, lint subsequent breaks carried the market
off again to a decline of about $3 a bale.
The recoveries were stimulated by reports ~
a much better demand for the lower grades ••
the spot department, both here and in the in
terior. <»nr idea is that if this demand develops
to any proportions of consequence it will oflsel
any and all hear factors now in sight.
As forth eboliilays, they should correct a
tnight situation which was fast getting to the
point where it would throttle manufacturing,
hence the curtailment now to be brought about
by official decree Was Inevitable.
Last prices for the day showed net losses of
67987 points.
Cotton
NEW YORK, Jan. 17.—As a result of the
action of the fuel administration cotton had a
violent and semi-demoralised opening today
with first prices from 53 to 157 points lower.
March contracts on the call were even lower,
selling 29 cents, or a drop of 202 points, ex
ceeding $lO per bale. January sold at 30
cents, a break of 137 points. Late positions
opened from 53 to 85 points lower. The ex
cessive weakness in near positions was due to
the execution of a large number of stop orders,
which were not present in the later month*. It
was feared the holiday period ordered would
have a drastic effect upon cotton consumption
by the New England mills, as this acted as one
of the weakening factors.
Almost as rapidly as it broke, the market
had a later rally which carried prices from
35 to 130 points aliove the lowest level with
March showing the greatest advance on sales
back to 30.50. May rallied from 29.50 to 30.15,
nnd at the end of the first half hour the mar
ket was only about 50 points under the previous
night. There was heavy covering by some big
f.orts. together with New Orleans and southern
buying and a big demand from the trade and
I iverpool. Southern advices indicated that hold
ers of spots were not affected by the temporary
break in futures.
Violent convulsions of the market on ac
count of shock from the Garfield order lasted
only 15 minutes nnd the market after that
remained remarkably steady. It is believed
that covering by a few large bear speculators
stopped the decline. Brokers said future action
of the market depends largely on so « thc [°
holders. If thev remain firm there will be
little likelihood of n further violent decline.
Cotton iM-ople interviewed refrained from
criticixtig the Garfield coal order. Some be
lieved that the order will have les* influence
•>n the cotton 'ndustry than would appear at
the first moment. It was said mills might
.vercom<: the rediut'.on in working days by ad-l
big an extra hour or two to the remaining five
working days for the next few we-ks and in
this way kepe up toe usual consumption of cot-
Late forenoon wires f’om the south said
soetheru mills influenced by the firmness of
iiolders, b.kd been large buyers of ™ntra<is on
rhe early break. This with eonllnaert trade
‘.living from other quarters kept the
.-erv steadv aroaad midday, at which time
..ricc* were 37 to 43 points net lower with
March selling at 30.39. May 30 22. and July
"9 03 Mv<-h of the excitement nttendlnß tne
ov.en’ng of t’ e market hnd disappeared and it
• ceuied to become more settled with a '"’•I’”"
sition to take a calmer view of the fuel sit-
Soot' cotton qniet; middling uplands 31.80.
Increasing pressure In the early afternoon
from Wall street and local sources caused the
market to sell off about 30 points from top
with '’arch trading at 30.30 and May 29.1*6. A
steady demand from trade interests absorbed the
offerings farjlv well, and wevented any return
of the demoralisation which was noted In the
first hour.
NEW YORK COTTON
The following were the ruling prices on the
vchoncp .
Tone, barely steady; middling, 31.80 c, quiet,
last Prev
Open. High. Low. Sale. Close. Close.
Jan .. SO.OO 31.00 30.00 30.65 30.63 31.37
Kpb ’ 30.39 31.08
M;ir 30.00 30.60 29.00 30.29 30.29 31.02
May .. .. 20.50 30.28 29.35 29.95 29.95 30.65
June 29.70 30 43
July .. .. 29.55 29.95 29.55 29 *0 2.66 30.30
Aug 2!»-« 30 08
Oct 28.50 28.51 28.15 28.19 28.18 28.90
Dec 28.20 28.26 28.18 28.20 28.01 28.77
NEW ORLEANS COTTON.
NEW ORLEANS, Jan. 17.—A break of $5.00
to $6.00 a bale on cotton greeted the holiday
order from the government when the market
opened today. AH other factors faded be
fore this new development.
Tn the first half hour of business prices
fell 99 to 117 points on the most active months
under heavy liquidation and selling for short
account, inspired by the belief that the closing
of mills would greatly curtail consumption.
Early short sellers took their profits and new
buving for long account came la at the de
cline and checked it. The market was also
helped by reiorts of a better demand for the
lower grades of spots. At the highest in the
trading up to n<xm prices were carried to with
in 28 to 42 poins of yesterday’s close.
No wide price changes occurred in the after
noon. At 1 o'clock the active months were at
a net loss of 56 to 59 rxiint*.
NEW ORLEANS COTTON
The following were the ruling prices In the
-xchange today:
Tone steady; middling, 31.2.ic, steady.
Last Prev.
Oncn. High. Low state. Clo*e i t..s-
Jan . 29.90 29.90 29.47 29.55 23.49 30.35
Eeb 29.49 30.35
Man-11’ , .. 29 35 29.55 28.80 29.27 29.27 29.37
•M» ‘F ‘8) 77
April ' a ’ r ‘
May .. .. 28.75 29.35 28.60 29.04 29.01 29.69
July .. .. 28.4 S 29.15 28.42 28.70 28.76 ».43
(}ct ’ 27.00 27.60 27.00 27.28 27.26 27.rfJ
Dec'. 7. .. 20.C0 27.37 20.50 27.32 27.10 27.54
NEW ORLEANS SPOT COTTON
NEW ORLEANS, Jan. 17.—Spot cotton quiet,
points Off: sales on the spot, 1,452 bales; to
at rive, 519; low middling. 30.00 c; nnddling.
81.25 c; good middling. 32.00 c. Receipts, i. 022;
stock. 410,080.
6POT COTTON MARKET
Atlanta, firm, 31.55 c.
New York, quiet, 31.80 c.
New Orleans, firm, 31.25 c.
Augusta, wteady, 31c.
Memphis, steady, 3038 c.
Charleston, steady, 3lc.
Wilmington, steady, 30.75 c.
Montgomery, steady, 31.80 c.
Boston, steady, 31.80e.
Philadelphia, steady, 32.05 c.
Norfolk, steady, 80.60 c.
Galveston, steady, 31.25 c.
Houston, steady, 31.25 c.
Mobile, steady, 31.38 c.
Little Rock, steady, 31.25 c.
Dallas, steady, 30.70 c.
Savannah, steady, 31.13 c.
, ATLANTA SPOT COTTON
Atlanta, spot cotton 31.55 c
Sales ... 1.700
Receipts 1,115
Shipments 2.256
Stocks .53,459
ATLANTA COTTONSEED PRODUCTS
MARKET
JANUARY — Bid. Asked.
Crude oil, prime basis 17%
Cottonseed cake, sound, loose,
8. S. Savannah ,
Ucttonseed meal, 7 per cent
ammonia 47.J0
Ucttonseed meal, 7 per cent
Georgia common point rate 47.50
Cottonseed bulls, 1005e....... 19.00 20.00
Cottonseed hulls sacked 22.50 23.50
Linters, first cut, high grade
Lmter, clean mill run .05% .05%
FEBRUARY—
Crude oil, prime basis. ...» . 17%
Cottonseed meal, 7 per cent
ammonia 47.50
Ccttonseed meal, 7 per cent
Georgia common point rate 47.50
Cottonseed hulls, loose,. .. 19.00 20.00
Cottonseed hulls, sacked.. .. 22.50 23.50
Linters, first ent. higu grade j-
IJnters, clean mill run .05% .05%
COTTONSEED QUOTATIONS
Georgia common rate points S7O 004?75.0>>
Cottonseed f. o. b. Atlanta $70,004(80.00
COTTON OIL MARKET
Open. Close
Spots 20.25 bid
Jntiuary 20.15W30.W 20.154120..>0
February 20.20 bid 20.20 bid
March 20.15 bid 20.20 bid
A n ril ’’ 20.00 bid 201.20 bld
May 20.00 bid 20.30 bid
Lone, quiet
LIVERPOOL COTTON
The following were the ruling prices on the
exchange today:
Tone easy; sales, 3,000; good middling,
23.96 d.
Prev.
Open. Range. Close. Close
January 23.65 23.33 23.64
February 23.17 -3-44
March -3.17 22.80 23.13
April 22.60 22.95
May 22.74 22.39 22.78
OLD CONTRACTS
Prev.
Open. Range. Close. Close.
January 22.29 21.94 22.26
January-February 22.19 21.89 22.16
February-March 22.10 21.80 22.07
March-April 22.01 21.71 21.98
April-May 21.93 21.63 21.90
May-June 21-85 21.55 21.82
■lune-July 21.77 21.47 21.74
COMPARATIVE PORT RECEIPTS
Last Year. Today.
Galveston 8,453 3,343
New Orleans 1,978 7,022
Mobile 407 10
Savannah ••• .... 1,453 3,994
Charleston -*37 427
Wilmington 164 2
Norfolk 1.518 614
New York • • 144 ....
Boston 140
Philadelphia 677 ....
Pacific ports 8,660 ....
Total, all ports 23.889 15,552
The Income Tax
BY 1. A. FLEMING
Washington, D. C.
Assessments paid on stock cannot be
claimed as a deduction; whi’s interest
paid during the year is deductible, no
deduction can be made for interest paid
on money borrowed for the purchase of
securities.
All expenses necessary in carrying
on a business or trade —not including ■
living expenses—are deductible.
Premiums paid on the life of an of- |
ficer, employe or other party financially
interested in a partnership, corporation
or business conducted by an individual
shall not be deducted in computing net
income. AH interest paid within the
year on indebtedness other than that
which may have been incurred by rea
son of the purchase of securities or
obligations, is deductible.
Taxes paid within the year imposed
by the authority of the United States —
except income or excess war profits—
or its territories or its possessions, or
any foreign country, or by the author- ‘
ity of state, county, school district or
municipality, or other taxing subdivi
sion of any state, not including those
assessed against local benefits, may be
deducted.
Taxes for local benefits include such
Items as assessments for sprinkling or
oiling streets paving of a street con
tiguous to the taxpayers’ property, dig
ging of ditches or construction of «
sidewalk.
Law as to Bad Debts
Bad debts, Definitely ascertained as
worthless and uncollectible for the year
in which deduction is claimed, may be
claimed. If a corporation is the debtor
and is absolutely unable to pay. then
deduction may be made; money loaned
as a personal favor in friendship can
not be offset in scheduling income tax.
Any payment on account of a bad debt
must be included in the next year's,
income. A reasonable allowance for the
depreciation of property may be claimed
when said property is used for business
or trade purposes, but in the event of
claiming depreciation, he will not be,
permitted to claim repairs at the same i
time. A store or other building has!
outlived its usefulness and is pulled:
down, no deduction being allowable;
but if destroyed prior to the close of its i
usefulness, its value may be considered |
part of the cost of a new building, i
No deduction for the loss of a building .
destroyed as unsafe by order of author
ities. i
The cost of a patent furnishes the
basis of annual depreciation—divide the
Classified Advertisements
WANTED HELP- Male ' . _
FIR EMEN?'T>rake^^en^~^^aiEaK plUeI, . s hours,
$l4O. Col«>r*<l porters wanted everywhere.
Experience unnecessary. 689 Railway Bureau,
East St. Is/uis, Ill*. .
WANTED HEEP—MaIe and Female.
TIIOI SANDS government war positions open to
men an<l wonieu, 18 or over, SIOO month.
Rapid increase. Short le>ur*. Pleasant work.
Vacations with pay. Pull unnecessary. Exam
inations everywhere. Common education suf
ficient. last positions free. Write immediate
ly. Franklin Institute, Dept. L 105, Roches
ter. N. Y.
STOP! LOOK! LISTEN! —Whole families wont
ed to work in underwear mill. Light power ma
chine work. Collier Mfg. Co.. Barnesville, Ga.
WANTED —Affants. ____
weekly selling direct
to wearer splendid line of made-to-measure
suits or pants. Our famous $13.50 and $lB
suits sell as fast as shown. Full line of sam
ples free. Territory to right port les. Common
wealth Tailors. Dept. 1501 A, Lees bldg., Chi
cago.
AGENTS —Quick sales; big profits; outfit free;
cash or credit; sales in every home for our
beautiful dress goods, silks, hosiery, underwear
and general dry goods. Write today. National
importing & Mtg. Co.. Dept. GE, 425 Broadway,
New York.
AGENTS to travel by automoXie to introduce
our fast selling popular priced household ne
cessities. The greatest liue on earth. Make
$lO a day. Complete outfit and automobile
furnished free to workers. Write today for
exclusive territory. American Products Co..
5353 8d street. Cincinnati, Ohio.
lu< .>6 man. would you accept a tailor-made
suit just for showing it to your friends? Then
write Banner Tailoring Co., Dept. 846, Chicago,
and get beautiful samples, styles and a wonder
ful otter. -
MAKE and sell your own goods. Formulas by
expert chemists. Manufacturing processes and
trade secrets. Write for fannula catalog.
Brown Mystic company, Washington, D. C.
t-ui; men s made-co-oroer pants —worth
SS.UO. Sample free. Money-making offer for
agents, part time or all. Write today. Chicago
'Jailors’ Ass n. Dept. Z 30, S. Franklin, Chicago.
AGt-NTS—Make a dollar an hour. Bell Mewl
etc, a patent patch for instantly mending
leaks in nil utensils. Sample package free. Co!
lette Mfg. Co., Dept. 728 A, Amsterdam. N. Y.
\VF PAY $36 a week and expenses and give Ford auto
to agents to introduco poultry remedies. Year’s con
tract. Imperial Co.. Dept 66, Parsons, Kan*
"tiTi pay sL<> monthly salary and furnish rig
and expenses to introduce guaranteed poultry
and stock powders. Bigler Co., X 664, Spriiig
field. 111.
WANTED—Salesmen.
SALEsSIEN WANTED—Owing to conditions
brought about by the war we have a few well
worked territories open and will be pleased to
bear from interested persons. Applicant must
be exempt from draft. Mct'onnon & Co., Dept.
72. Winnona, Minn.
PEMONAL.
MAKR1 —Free pl/utua teautilul Jatliea; descrip
tion* and directory; pay when married. New
Lian Co.. Dept. 26, Kansas City, Mo.
BROTHER—If Vital force and vigor is failing,
from excesses or other cause, send address
for immediate help. N. N. Stokes, Mohawk,
Florida.
MARKY IF LONELY—If lonely, write me; and
I will send you hundreds descriptions; con
genial people, worth SI,OOO to $3-41,000, wish
ing marriage. (Confidential!. Ralph Hyde,
San Franciwo, Cal.
it A KRY— Marriage directory with photos ash
descrlprtona free. Pay when married. Tk*
Excliauge. Dept. 34. Kansas City, Mo.
PII.EB cured quick, any kind. 2e stamps will
tell you how. Write A. Summers, Barnes
ville, Ga.
MARRY at once. We put you In correspon
dence with thousands of charming and refined
ladies who wish to marry, many worth from
SI,OOO to $25,000 and upwards. Particulars free.
A d'dress Allen Ward, B 545, Valley. Neb.
■J DARE YOU ANSWER —Farmer, worth,
SBO,OOO, lonely, will marry, for more partic
ulars. address Mr. Hyde, 253a Minna street,
San Francisco, Cal.
bi. a lietective. Excellent opportunity, good pay,
travel. Write C. T. Ludwig, 168 Westover
bldg., Kansas City, Mo.
.u.uiKi —Thousands congenial |>eople, worth
from SI,OOO to $50,600 seeking early tna.'-
riage; descriptions, photos, introductions free.
Sealed. Either aex. Send no money. Address
Standard Cor. Clnb. Grayslake, 111.
YOi NG willow, worth $150,000. healthy, hand
home but lonesome, will marry honorable gen
tleman. Address Mrs. C., Box 4, San Diego,
California.
MARRY IF LONELY—Most swceaaful. “Home
Maker,” hundreds rich, confidential; relia
ble, years experience, descriptions free. “The
Successful Club,” Mrs. Purdie, Box 536, Oak
land. Cal.
ai.. i -GE FA PER free. The most reliable
published. Send for one. Eastern Agency. 22.
. 1 idg«-port. Conn.
M’.SCELEANFOUS.
OLD~FALSE TEETH WANTED —Don't matter
if broken. We pay up to sls per set. Also
cash for Old Gold. Silver and broken jewelry.
Check sent by return mail. Goods held 10
day* for sender’s approval of our offer. Maser's
T<»»tli Specialty, ‘JOO7 S. sth st.. Pbila.. Pa.
CRUCIFIED, stigmatized, Anne Cath. Emmer
rich nnd her visions, nativity, Egypt. Cana.
4 books. 20*. Klein Co., Brandon. Minn.
Wanted Timber Lands
close In, 70 acre* cultivation, two
sets improvements, $1,500* Arkansas Inv.
Co., Leslie, Ark.
cost of the number of years it has to
run.
rinciples Which Govern
In claiming depreciation the follow
ing cardinal principles govern:
Only such depreciation as results from
exhaustion, wear and tear of property,
due to its use in busines sor trade can
be claimed.
Depreciation of home, automobile or
any article used for personal conven
ience of pleasure cannot be claimed —
only depreciation on property used for
the purpose of producing income.
Dereciation other than that arising
from ordinary wear and tear of proper
ty; such as decreased valuation due to
changed social or business conditions
in a neighborhood in which property is
located, change of street grade or fluc
tuations in market values, cannot be
made; this in the event of sale or trade
of property.
Depreciation of land, improved or
otherwise, due to any cause, cannot be
claimed.
If depreciation of property has been
c’.aimed in deductions to full value, no
further depreciation will be allowed.
Contributions to individuals cannot
be deducted —only to organized charities,
etc.
Domestic partnerships—American bus
iness firms —are taxable as stated be
fore. each partner making returns with
one exemption of $6,000 annually for
the firm, plus the agreed salaries. No
payment made to a partnership is sub
ject to withholding.
Penalty for Fraud and Neglect
Specific penalties are provided for
neglect or refusal to make returns as
due March 1. unless time Is extended
for cause by permission of internal
revenue commissioner, not less
of more than $1,030.
For a false or fraudulent return or
statement with intent to defeat or evade
the assessemtn of the tax. not to ex
ceed $2 000 fine or imprisonment for
•one year, or both, with costs of prosecu
tion, in the judgment of the court.
Under both statutes 100 per cent is
added to the tax where the return as
filqd by the taxpayer is determlhed to
have been willfully false or fraudulent,
regardles sos when the return is filed;
where taxpayers file no return and
where the evidence establishes the fact
that it was the purpose of the tax
’paj er to evade or defeat the tax.
(To be concluded.)
TREFS
41i.L fruit trees, pecan trees, ornamental trees,
light work: good profit. Write today. Smith
Itrotners, Dept. 20, Concord, Ga.
WANTED—FARMS.
\i A.vlti,— lo ueur irotu owner of farm or fru.t
rnnch for sale. 0. O. Mattson, 703 Endicott
•IDIU-. St. Caul, Minn
For Sale Farms
/V
State location. A., Box 9, care Journal 1 .
SEnDb AND PLANTS. ‘
BEHM IDA GRASS SEED—P ureslTq nail ty7'bentl
for free sample and planting instructions.
Price 40 cents per pound in 100-lb. lots. Smaller
quantities 50 cents per lb. Delivered to your
station. K. G. Stitt & Son, Box J. Yumu,
Arizona.
FOUR bales per a.-re. Record of Heavy Fruiter,
earliest big boll cotton. Doubled yield of
others—drouth and weevil sections; highest per
cent liut; no diseases, no weevil. Get proofs and
delivered prices on seed. Heavy Fruiter Seed
Co., Carnesville, Ga.
FROSTPROOF CABBAGE PLANTS—AII lea«F
Ing varieties, now ready, express, collect, 12
per 1,000: large lots less, parcels post 500,
>l-70: 1,000, $2.50. J. A. Turner, Chula, Ga.
MEDICAL. ———
i B I ■ i > I a 4 BriS
Since 1369
Denied more old sores than ail other salves oom
blued. It is the most powerful salve knows and
heals sores from the bottom up, drawing out the
poisons. B » mall 55 cents. Rook free,
As.um MtMCikl co.. Deft. B-2 BT.PABL, MUM
CANCER
It’s successful treatment without use of the knife.
Hundreds of satisfied patients testify to this mild
method. Write for free book. Tells how to care
for patients suffering from cancer. Address
OR-VV. O. BYE. - Kaasas City. Ma,
oft 11 DON’T BE CUT
S SI i p Until You Try This Won
■Kw fc EcS derful Treatment.
OT ’ If you have piles in any
form write for a FREE
■ sample of Page's Pile Tablets and
von will bless the day that you read
this. Write today. E. R. Page. 381-A Main St.,
Marshall, Mich.
dcli-wetting Get our advice and
DLU Box of Panina, FREE. Address.
MISSOURI REMEDY CO., Offiee 11 St Louis, Me.
FITQ MY DAUGHTER CURED
B | | by simple prescription. Had
100 attacks in a day. Doctors gave
her op Will send any sufferer FREE Bottle postpaid.
z. LEFSO, 318 Island Avmmm, Milwaukee. Wis.
VARICOSE VEINS,
are promptly relieved with Inernenrlve home tn
V redn £*** , swelling—overcomes tiredness,
ror p?»rt»mißrs write
W. F. YOVNIi, P. It F., Ml Temple St, Springfield, Hua,
I nil at F«Y IF CURED
I ■ ■ ■afcV ail(J sen ,i free tied Cross Pile and
' Fistula cure. Rea Co., Dept.22.Minneapolis,Minn.
I SORE LEGS HEALED
Open legs. Ulcers, Enlarged Veins, Ecsema
htaled wnile you work. Write for book “How to
Heal my Sore Legs at Home.” Describe yont
ease. A. C. LIEPE. 1470 Green Bay Avenue.
, Milwaukee. WislAdvt.,
LEG SORES
Healed by ANTI-FLAMMA a soothing aauaeotie
and heal®£ ( 2\As >rk ' Write today deec-nbiec rua
rr7FMA is ° nly skin dkp
IsVealslllll No in ternsi medicine will cure
Eeaems. Only by the application
of CRANOLENE can the Eczema microbe be destroyed.
You pay us no money until yousay you areeured IrHUMiy
Mills Chemical Co., 222MUIt Bldg., Girard, Kan.
DROPSY TREATMENT. Gins quick relict,
fit u unvi vs Soon removes swelling and short
fy W breath. Never heard of its equal for dropsy.
XL MTrylt Trial treatment sent FREE, by mall.
Write to DR. THOMAS E. CREEK
Bank Bldg., Boa ]| , CHATSWORTH, QA.
I Aril £T C tA nen Irregular or delayed. use
•-••faa-e l£«j Triumph Pills; alwsys depend
able. Not sold at drug stores. “Relief ' and
lar Iculars free. Address NATIONAL MEDICAL
INSTITUTE. MILWAUKEE. WIS.
F.* .NTS.
new
“Lists of Needed Inventions,” “Patent Buy
ers” and “How to Get Your Patent and Your
Money.” Advice free. Randolph & Co., Patent
j Attorneys. Dept. HO, Washington. D. C.
m 1 Patent your Invention—l’ll help market it. Send
for 4 Free Books with list of Patent Buyers, hun
dreds of Ideas Wanted, etc. Patents Advertised Free.
Advice Free. Trade marks registered. Richard B.
Owen, Patent Uwysr, 66 Owen Bldg., Wash. D. C-
RiTmTO W»tMuLC«>ei«s,WHh
I ■ A I EN I V taf’fciwuaaa.'
7
