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THE JOURNAL
Published Every Friday.
C. K. STOUT, O. T. STOUT,
Editors and Publishers.
Entered at the P. O- as 2d class matter
SUBSCRIPTION TRICE - - $1.50 PIR YIAR
NO LAZY BONES IN OLD HARRIS.
FRIDAY, MARCH 5, L929.
The Sunday »School Convention was
post poned on account of sickness at
Whitesville.
The pension moufey rece ived last
week was for the old list only, the
new pensioners having to wait till the
legislature meets and makes the ap¬
propriation for them.
The Association of Southern Agri¬
cultural workers were in convention
session in Atlanla last week and laid
a foundation for putting more culture
and refinement into mral life. And
why not refinement into this highest
and greatest of industrial callings?
The school board of Harris county
meet every first Tuesday in themorith
While they do not cry out from the
house tops all that they do, yet they
are a “watchful,” though possibly not
a “waiting” set of folks. They have
launched a move this month 10 estab¬
lish n county high school under re¬
cent provision for the counties ot
State by the powers that be. To get
it, we understand, some high school
in the county will have to furnish the
equipment. The State does the rest.
Georgia is certainly moving up from
an educational Standpoint, and our
ewn county hoard would have Old
Harris keep abreast with the lust of
them. .All of which ia conductive to
a proud feeling that one is a Geor¬
gian.
Tried For Smuggling Diamonds
Savannah. —E. Zucker, steward or
U'e V'rstcm Pride, fell into the ont'of
<• ' ' >'o, being arraigned on the
charge: Tiling diamonds into
the fount:;, . ; alon also a small
quantity of aim-...... ’•■'clous liquor,
and in addition nut.i,,, 1 smuggle
more booo in. He wu ;u pay
9160 duty on the diamond . c ,
the attempt, to smuggle whisky ,
put under bond for having a small
amount in his possession.
Children To Get $300,000 Estate
Atlanta.—The will of the late F. E.
lllock, prominent Atlanta candy and
cracker manufacturer, who died re¬
cently, was probated in common form
In the office of Judge Thomas 11.
Jeffries, ordinary. Under the terms
of the will, the estate, which is valued
at three hundred thousand dollars, is
divided equally among the four chil¬
dren.
Monster Increase In Bank Clearings
Atlanta.—That Atlanta bank deal¬
ings for the month of February will
total approximately two hundred and
fifty-one million dollars, and will ex¬
ceed the 1919 February total by well
over the fifty-five million mark, is
Indicated by a compilation of figures
for the past twenty six days and an
estimate of clearings for the two re¬
maining days of the month during
which clearings will be anounced.
Seaboard Sued For Burned Goods
Savannah.—Suits ranging from $125
consideration to 600 bales of cotton
valued at eighty thousand dollars and
aggregating more than three hundred
and fifty thousand dollars wore filed
in the city court here by various firms
against the Seaboard Air Line for
losses in the terminal fire of Febru¬
ary 14 last year, when (lie money loss
from the flames amounted (o more
than a million dollars.
Ports Body Holds Meeting
Savanah.—At the meeting of (lie
five ports association at the board of
trade rooms, officers for the new year
were elected and several matters rol¬
ling to the ports discussing. The fol¬
lowing were elected officers: Presi¬
dent, 11. L. Phillips, president Bruns¬
wick board of trade; secretary, A. M.
Smith, manager and secretary Bruns¬
wick board of trade. The next meet¬
ing of the association will be held in
Brunswick.
Jefferson To Hold Fair
Louisville.—Stockholders of the
Jefferson County Fair Association re¬
cently met and declaring a 10 per
cent dividend and laying a good fund
aside foi surplus, promulgated plans
for a bigger and better fair and live
stock show for 3920. They are co¬
operating with the federal government
and the state agricultural college in
the employing of a home demonstra¬
tion agent and have procured the ser¬
vices of Mrs. Powell, who is already
on the field. ,
, .. ■ - - - ---- l
AUCTION
SALE
March 13th, 1920
t
Columbus Ga.
(A Gar Will Be Sold Every Five Minutes Regardless)
The Biggest Sale of SECOND HAND CARS Ever Held in the
South Will Be Pulled Off In Columbus On the Above Dates,
Yon have been waiting for just such an opportunity and it has now arrived.
Automobiles of every known make will be put under the hammer at this s*ile, and they
arc going to sell, regardless of the price they bring. Get ready to “mop" up. They w.ll
be bargains. Cadillacs Stutz Mormon Studebaker, Olds, Buick, Dodge, and even Fords.
All of these and scores of other makes wtll he represented in this sale,
Make \ our Plans to Ccme
To Columbus
The following dealers are promoters of this sale. The car.
they represent are listed under each name.
J. L. Couch Co. W. T. Heard Motor Salet Co.
Cadillac. Reo. Dodge, Hudson Hupmobile, Oakland
! Oldsmobile.Garfcrd Essex
! J.E.Page Motor Co. Kyle Bros. E. F. Gray
. Vim & GMG T rucks
Paige, Dort Studebaker
C. M. /.Verett Shealy Motor Co. J. T. Ellis & Co.
Buick Chevrolet Cole t Case, Liberty
Dates Announced For Georgia Fairs
Macon.—The Asociation of Georgia
Fairs in annual meeting here announc¬
ed the dates of fairs in this state
and appointed a committee to take
such steps as are necessary to secure
financial aid from the state and coun¬
ty fairs in Georgia. The committee
i: composed of li. M. Striplin, Atlanta,
chairman; Dr. W. Glee, J \V. Flem
ins, C. U. Shellnut, W. W. Webb,
\V. ilawson, J. Luke Barnett and
s< ne Baker. Dates for thirteen Geor
gia fairs wore announced as follows:
Washington county fair,
October 4-11; Bulloch county fair,
Statesboro, October 5-9; Gwinnett
• agricultural and industrial fair.
Lawrenceville, October 4-10;
son county fair, Wrightsvllle, Octo
her 13 16; Bartow county fair, Car
tersville, October -12-16; Southern
Georgia exposition, Eastman, Octo¬
ber 16 23; Southeastern fair, Atlan¬
ta, October 16-26; Colquitt county
fair, Moultrie, October 26-30; Geor
gia state fair, Macon, October 2S No¬
vember 6; Tri State exposition, Sa¬
vannah, November 8-13.
Airplane Forced To Land In Swamp
Waycross.—Out of gasoline and
over the middle of the Okeefenokee
swamp was the predicament in which
V. Price Holingswortli and "Wild” Ed
die Burbach found themselves on theii
return trip by air from Jacksonville
to Waycross. They selected the best
looking spot in sight and volplaned to
it, which proved to be a small field
at Fargo. It took some time to clear
away fences, trees and abstractions to
give sufficient space to hop off in, but
they succeeded and are now in Way
cross to join the fleet which arrives
here later. They will give an exhibl
tion over the city, showing aerial
combats and flying in battle forma¬
tion.
Thousands of Ants In Hill.
An ant hill two feet in height con¬
tains about 93,000 nnts, according to
Die observations and counting, extend¬
ing over two years, carried out by n
well-known naturalist.
FARMER'S INCOME
SUBJECT TO TAX
Gains for 1919 Must Be Figured
Under U. S. Law— Returns
Due March 15.
LAND SALE PROFITS TAXABLE.
Necessary Farm Expenses May Be
Deducted—Special Form for Farm
Income—Cash or Accrual
Basis for Computing.
—
A farmer, shopkeeper, or tradesman
must figure up his net income for 1019;
and if the farm or business Income
plus his other income was sufficient to
require an income tax return a com¬
plete return must be filed with the col¬
lector of internal revenue by March 15.
A farmer should ascertain tire gross
income of his farm by computing all
gains derived from the sale or ex¬
change of Ills products, whether pro¬
duced on the farm or purchased and
resold.
Farm Expenses.
From his gross income a farmer Is
allowed to charge off all of ids neces¬
sary expenses in the conduct of tire
farm during the year. These Include
costs of planting, cultivating, harvest¬
ing and marketing,’ In addition to
these costs he may deduct money spent
for ordinary farm tools of short life
bought during tiie year, such as shov¬
els, rakes, etc. Also, the cost of feed
purchased for his live stock may ire
treated as an expense In so far as this
cost represents actual outlay, l»ut the
value of his cwn ; roducts fed to ani¬
mals Is not a deductible Item.
Other farm expu.sfS allowable are
the cost of minor repairs on buildings
flint not the dwelling houst^, on fences,
wagons and farm machinery; also hills
paid for horseshoeing, stock powders,
rock salt, services of veterinary, insur¬
ance (except on dwelling liov.se), ga
line for operating power and sine!r\
other expenses which were paid for in
cash.
As to hired help, all the product!’, r
labor is a deductible expense; hut Un
wages of household servants, or 1 -,-ip
hired to improve the farm, as in tree
planting, ditching, etc., cannot l>.
claimed against earnings A farmer is
not allowed to claim a salary for bun
self or members of his family \vl.>i
work on tiic farm.
Wear and Tear.
Purchase of farm machinery.
oils, work animals, etc., also the <,
of construction or exti*ns on of hn i
itigs, silos, fencing, etc, si onld U> n
sidered additional investments in die
farm ami are not proper d' dmtio, -
against Income,
A reasonable allowance may he
claimed for wear and tear on fa:
buildings (except the fa: m!:o:i.
fences, machinery, work an dan's, u:
ons, tanks, windmills and other fat,a
equipment which is used in the co¬
duct of the farm.
As to autos and tractors, the cos? of
these Is not an expense, although Un
cost of their upkeep is an nilownldc
deduction, if the machines are used ex¬
clusively for farm purposes and not
for pleasure. Also, In such eases, a de¬
duction for wear and tear is allowed.
Farm Losses.
The loss of a growing crop is not a
proper deduction from Income, inas¬
much ns the value of the crop had not
been token Into gross income. Tin
loss of a building or of machinery
through storm, lightning, flood etc., is
nil allowable deduction, hut care shov'd
he used to nvertuin the correct In
sustained, as restricted by income tax
regulations.
No deduction Is allowed i:i (he on -,
of loss of animals raised on the farm,
but a loss Is deductible from gross in¬
come If the animals had been pur¬
chased for draft or breeding purposes
Shrinkage In weight or —line of farm
products hold for favorable market
prices cannot he deducted as a hiss, ; v
tj,ie reason (hat when such produ, s
are sold the shrinkage will be reflected
ill the selling price.
Sale of Farms and Land.
The value of agricultural lands has
m
?! or
If ©
To pay your bills by check is
to preclude the possibility of be¬
ing obliged to pay them twice.
The cancelled check which is
returned to you is undeniable
mA proof of .payment. And the stubs
in your checkbook are an accu¬
rate account of your expenses.
Why not open a checking ac
N count with us at once?
Great Oaks from Little Acorns Grow
DEPOSITS INSURED
Bank of Hamilton.
been jumping during the past few
veins, and during 1919 mafly owners
sold out part or all of their InndsfRt
Idg pi-nibs All such gains constitute
income and must he taken into the net
Income for the year.
Any person who sold part of a farm
or ranch, or part of a parcel of land,
must also show any gains realized bj
the sale;
The method of figuring gains and
losses on such transactions I? pre¬
scribed in the Income Tax regulations,
copies of which may he secured from
Infernal Revenue Collectors.
Forms for Returns.
The Interim! Revenue Bureau lias
smi d an Improved Form 1010F for
the use of farmers. This form, to
get her with Form 104OA or 1040, will
give I he farmer explicit information
as to how to properly figure his net
income for 1919.
There are two methods of figuring n
fariufr's income tax return this year,
lie may make his return on the basis
of the difference between the money
and goods received for libs products
and (he cash paid out for actual allow
able farm expenses-, within the year.
Or lie may make his return ou the ac
omul' b.-o-'s. which menus computing
ho receipts and expenses that pertair
to :he taxable year, excluding Ihtmim
.earned e:.<) expenses incurred in pre
Cft ot s'ti-coed I,g years.
V.T.CLE SYSTEM
JIN-DOWN
liiiyrcYsnisnt Is Noted After A Few
Doses of ZiRON Iron Tonic.
Increase in appeti‘e, the coming back
of strength, disappearance of headaches
and other ills, are a few of the many
l ic! resubs obtained from the use of a
t.- v remedy (Ziron Iron Tonic),
tri-. Air. Ziron Sim Grinisiey, h dtis of Corde'.e, Ga.,
d and ;s to sav:
“Whoa 1 began to take Ziron, it seemed
t';. n.v whole system nits run-down,
tv . soon a jer each i bc^an day to and take would Ziron, fee! !
c mid cai more
?. cai ole.il better. Ever since it seems
tail my iicailh has been improving, as 1
s '.’cai hive the headache cr feel bad
the least bit.’-’
Ziron is a new scientific combination
of pure medicinal inorganic iron, com
b ci red of with phosphorus, vomica and the acliva prln
e n tx the hypophos
j.. .of lime and soda. It will help tc
more red corpuscles to your blood,
rc '..bum, in mere color in your cheeks
r..ore vit .fity in today; vtmr oh system.
Try Ziron Ihe money-bacV
g'vvan’.ee. 2N
II
_
\b.ur Blood Needs
^ -J il Sfi a © w
HOT PROOF CABBAGE PLANTS.
'
tii 'mine Dale shipment, extra]
fi -ii’i-iV plants. Ear y Jersey,
t . -t n Wak< fie d, Succession,
1 utch Bv express 1,000
j_ < 0, bOtO. ifJ.t.0 5000, $7.50.
J '|i i i! mail 300, $1.00, 5U0, |
|1 50, TOGO, $2.50 Send for i
, ce ift S\Mt! Potato, Tomato;
; in-r p'an Is. 4-20
PARKER FARMS, VCLITRIE, fiA
1
Do Ycm
•nmmmmmmmmmmmmmmmmmmmmmmrmmumrnmapma-'rn
Know that Medical
Authorities tell us that
one person out of every
four is suffering from
Some form of heart dis¬
order?
Possibly ycu may be troubled
with some ailment of the heart
and not know it.—Smothering,
Shortness of breath, Fainting
Spells, Irregular Pulse, Chok¬
ing Sensation, Nightmare —
These are a few of the danger
signals of Heart Trouble. For
many years
DR MILES*
Heart Treatment
Has been used with great suc¬
cess and has relieved and
benefited thousands of people.
If you have any weakness,
irregularity or distress of the
heart don’t wait until its too
late—ACT NOW.
Buy a bottle of this time
tested medicine today, Money
back if first bottle falls to re¬
lieve,
SOLD BY ALL DRUGGISTS
‘j^Hrearnijf riShootm
, .JLr ."V,
mmS*. . icL V
BIBLE'S
And \\ ab-ter’s Dictionaries
are among the suitable gift
* goods lor sale at The Jour¬
nal's sub s count r
Cl ME NT
j Ve ju-. t< car imet
tlf CCInel t j-j ,- -i *1 iO
supply n ,j cust<
« Hkxry
OBLKY
Tc Remove Pair.t.
To remove print from common
wooden chairs, scrub them with a
solution of washing soda.