About Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920 | View Entire Issue (Jan. 18, 1918)
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
