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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.