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THE WEEKLY TELEGRAPH: FEBRUARY 14, 1895.
THE MflGOK TELEGRAPH
PUBLISHED EVERY DAY IN THE YEAR
AND WEEKLY.
Office 569 Mulberry Street.
THE daily 1'EEE'JiiAi-H-ueUverwl by
carrier* la the city, or mailed, postag*
free, CO cent* a month; 11.75 for three
months; 13.60 for c;x months; $7 for coo
year; every day except Sunday, $3.
THE TEEEU it A t'H-Tri- We thly, Mon-
days, Wednesdays and Fridays, or Tues
days, Thursdays and Saturdays, three
months, Cl; six months, C3; one year, $4.
THE SUNDAY TilibEURAFH-By maR
one year, $2- ^
THE WEEKLY TELEORAl’U—By mail,
one year, H-
SUSSCRlFTiUNS—1'ayable In advanco.
Itemlt by postal order, check or regia-
tered letter. Currency by mall at risk
of sender.
COMMUNICATIONS should be addressed
ond all orders, checks, drafts, etc., made
payable to THE TELEGRAPH,
Macon, (la.
WHY DO THEY HOAIID IT ?
The New York biuks have In (heir
vaults a. great many millions In (told
coin. Durlns the lost two years they
have minifowtcd a dlspostion to seize
upon and hoard that kind of money.
Vp to 'that time they paid it out freely,
nnd in eon-^tUHoxv more than ninety
per cent. of the custom lions.' duties
collected by the govermneM in New
York were paid in Bold. During sow'
months Ena* than one per cent, of tin's
Something more titan a year nco. Mr.
James It. Randall of Augusta wrote s
letter for the press, In which he de
clared that the so-called malaria tram
which the people of certain portions of
the Sourli and West suffer Is In feet
non-oxisia.ru, tho trouble really being
mulaqua. Mr. Randall lprobtbly got
his Idea from the. experience of certain
communities in this shade, where the
boring of artesian wells and the conse
quent new supply of abundant pure
water has resulted in the almost com
plete banishment of the diseases due to
malaria, so otr'led, which had formerly
been frequent in those communities.
Of course a very wide experience would
be necessary to oontlrm tho correcmess
of Mr. Randal’s theory, hut there Is so
much promise In It of good results to
the people of a largo part of the South
that everything should be done to en
courage wide experiment that will en
able tba.t experience to be had. Mr.
Randall's article attracted wide atten
tion at the time it was published, and
comment upon It has since Hum been
frequent. The Southern States Maga
zine has a totter written by Mr. Harry
Hatnmond. of whom the Columbia
State* speaks as "a distinguished
South CarcClnian,” in which he says:
I was sitting yesterday In one of the
rooms of the Agricultural College of Tex
as when a professor said to the assis
tant director; ,
'•What shall I say to this man who
writes me from Decatur county, Georgia,
asking If We have artesian weds, and
If so whether they have made the coun
try healthier. He refers me to the artl
. i
like of the British sufficient to prevent
them from entering Into .profitable or-
iuusruieiua n ji'ii i’utaa. Tile -priTMwmo
of South American republics ban a
habit of becoming enormously rich
during short 'terms of office, and Tresl-
dont Crespo probably think.* that Brit
ish gold, paid for a valuable concession,
la quite as good os any other kiwi of
gold when It finds Its way to his pocket.
Our own government, besought »s It
has been (luring several years to Inter
fere in the boundary dispute, has been
reluctant to do mora than show a
friendly disposition to the Venezuelan
government, and it will probably, in
the light of this last development, con
tinue to occupy wha.t the diplomatists
call “a reserved attitude.”
jT
tin tunui iMnnwn miv l 101 I
nci nfiu IFlbufflCi ittA LftW.
WHO HAS BEEN FAITHFUL
Pcoplo With tho Uequieite Income
Will Now llavo a Chance
to I’ay.
TOE BLANKS DAVE BEEN RECEIVED
Some facta About Wbo and U'lint Wilt
ome Under file Lnw-Tlin«e Who
Fall or llrfute to Malta Returns
Must Hay a Penalty*
Highest of nil in Leavening Power.—Latest U. i>. Gov't Report
•*. is Wb ^
Dotting
ABSOLUTELY pure
kcr
money, though the law then, as now,
permitted them to be paid In various
forms of governmcm paper. IVe have
never seen a,ny explanation of the
changed pulley of the banks. They
have no obligations which they cannot
cm States Magazine.'
"Tht professor was a Canadian, but
tits director was to the manor born and
, knew tho author of ‘My Maryland.' I
; wedged myself Into the conversation
I and told him to Inform his Georgia cor
respondent that the Brazos bottom wi
cancel by the payment of greenbacks ' formerly noted for fevers, but that they
nnd other legal tender money. Gold Is
no more valuable to them for that pur
pose than any other form of money
eurrertt in this country. It Is no more
valuablo 'to them than other forms of
money current la this country. It is
na more valuable to them than o'her
forms of money for actual use. that is
to say. nnd there Is nn.actuil loos In
handing It, from abrasion. Their
hoards of gold, therefore, are worth no
more to thorn than the same number
of millions of greenbacks or treasury
notes, *ttd can newer be, un
less the credit of the govern
ment is so shaken that Its prom
issory notes will elreu’aitv, only at
a d'seount. Is this what the banks ex
pect? Or did they .change their policy
two years ago with the detibenate pur-
financial position moro difficult—of
compelling tho government to barrow
money In order to maintain its credit?
There oan be no doubt. If the banks of
New York (glowed more confidence tn
the g.averomebt, or less selfishness, as
the ease may be. that the government's
efforis to maintain the parity of its dif
ferent kiwis of money would be more
easily successful. It s even posdble
that no surfi efforts would bo neces
sary, but that 'Dow, as two years ago,
the government would -find It easy to
maintain Its gold reserve, because no
body would want -want gad for Its
notes.
had found artesian water at soma
feet, and now these wells, costing about
$75, had made the country Healthy. Mr.
John Austin, who planted his first crop
In these bottoms In 1868. capital & wife
and child, a Texas pony and an old
hors.>, who today owes nothing, owns
8 030 acres of land worth 835 an acre,
nnd soli this year 3,300 hales of cotton,
said that ho had 600 people on his places
In the bo.t m. end that their doctor's
bills this year was only $30, mostly for
obstetrical attendance." ’
TOBACCO AS A CHOP.
THE HAWAIIAN SOHIHME.
The Semite, according to onr dis
patches yesterday, has added an amend
ment to the consular and diplomatic
1> it providing for tho laying of q cable
between San Frundaco and Hawaii.
This cable. It Is estimated, will cost
$2,000,000, but past experience In tho
carrying out of government work has
shown that this sum wvmld proBibly
V Inadequate. The caWo more likely
would cost the government $3,000,000.
Tho laying of this cable Is merely a
ptrt of the annexation scheme. There
Is no commercial necessity for It. If
sueh a necessity existed. It would be
! tld by a private company, for the sake
of the profit to be made ont of It; but
there Is no prospect of profit whuitcver.
The business to be donp by the cable
would be Insignificant, probably not
more than enough to pay tts operating
expenses, leuring the capital Invested
In It a complete $os». If the United
Stales had any polltiari obligations la
Hawaii if might bo well to nuke the
stcrlfice, but she}’ have nooe. Hawaii
Is a foreign country. American Inter-
es's there—ithat Is to sty, the In!crest*
of American citizens—are very small.
It ts true that the "missionary children'
—persons whoso parents were Amert
cans—have absorbed most of the prop
ertgr In -the islands, but these men bar,
possession of the government of 11a
wall, are tbo chief citizens of that for
eign country, and are certainly able,
having taken possession of the proper
ty In the islands, to take euro of it. The
United States have not heretofore been
willing to undertake’ public works
this kind, and there Is no reason why
they should abandon tbelr old and sp
proved policy when there lx nothing to
gain by doing so. There Is everything
to lose and nothing to gain by annex-
lug Hawaii, of which the cubic, as we
have said, ts a part, and there is noth
ing hut loss to be expected from s bad
precedent of this kind. If the govern
ment msy lay cable* to foreign coun
tries, there win bo no rcaaon why It
shall not undertake any other public
work dostred by political schemers and
too costly to be undertaken by private
Lpemotw, who only Invest their money
Fin the hope of nuking * profit. The
object of putting this amendment on
the diploma t c ood consular bill Is to
prevent the president from vetoing u,
■isit the senate is Ufecty to find that this
trick will not be •ooctwsful.
Many of the so-called Democratic
newspapers assume that President
Cleveland has used tho power of his
great office to provorn the carrying out
of the pledges of the platform on which
he.was decked. They have so often
assented tha t he has done so, 4hr.it now
they treat bis defiance of the platform
as an undisputed fact and base much
of their argument against his policy
and their denunciation of him upon
It. As a matter of faot, who has been
most faithful to 'the Democratic plat
form, Mr. Olevcfland, or the faction
headed by Mr. Bland? It is not dls-
puled even by Ills enemies that Mr.
Cleveland did all In bis power ho secure
the passage of a satisfactory tariff bill.
It is In reflation to silver that his trea
son to the platform, they assort, has
occurred. Now, wiiai I» tiie ic'.atXorm
pledge In rogatd to silver?
Tho party declared that “we hold to
the use of both gold .and silver as 'the
standard money of the country, and to
tho coinage of both gold ami sliver,
without discrimination again** either
metal, or charge for mintage. The dol
lar unit of coinage of both metals must
be of equal Intrinsic aud exchange hi.'
value, or be adjusted by International
agreement, or by suah safeguards of
leg.atatlan as shall Insure the mainten
ance of the parity of the two mcihals
and tho equal power of every dollar at
all times lu the market aud In the pay
ment’of debts. And we demand that
all paper currency shill be kept afpar
with aDd redeemable with an oh coin
We insist upon ibis policy as specially
necessary for tho protection of the
farmers and laboring classes, the firs'
and in >st defenseless victims of unYu
ble money and of a fluctuating cur
rency."
Tho enemies of Mr. Cleveland In h's
party have treated this as a demand
for the free and undim ted coinage of
silver. At v~ c '“ they ooruiebueri that
free coinage wou'd not rewult In driv
ing gold out of circulation, or n ohm
The Income tax Is of Interest to peo
ple everywhere, for many who are not
at present affected by the law would
like to be, and the following reading
will teach them a great deal about what
the law Is and what It provides for.
The blanks have been received at
Macon, and are In the hands of Deputy
Revenue Collector Graves. Returns
must be made by the first Monday
In March, or the deputy collector must
make out the list from the best avail
able Information. It costs a little extea
to have the deputy collector do this
work. The law states that his services
will cost the party falling to make out
his own ilst a penalty. In some cases
the penalty b $1,000. In. others It 1* 2
per centum on the amount subject to
taxation.
The Telegraph gives Its readers an
opportunity to become posted as to the
details of the law, because as a gen
eral thing, the public knows very little
about the workings of the tax.
Even In cases where the sources of
Income are not enumerated In the
blanks furnished, the party receiving
an Income subject to the law is required
to make a return.
A tax of 2 per cent. Is levied on
amount* over $4,000 a year, received as
Income from any source whatever.
Persons having an income of less
than $3,000 are not required to make
return, but whether the amount reaches
puted on the same basis as this return.
From all sources not enumerated. .
The EXEMPTIONS.
The exemptions are:
Tile 34,000 allowed by the terms of
cntvitst which has become due or
which Has been paid during the ..ear.
National, staie, county, senool or mu
nicipal taxes paid within the year, not
Including taxes assessed against local
benefits.
Amount expended in the purchase or
production of live stock, or produce
sold within the year.
GEORGIA NE7W8 AND COMMENT
One of tllve moat confirmed car..,
the “Trilby" craze Is our esteemed^-
to.-ivpora.ry, Col. Douglas GleWJ*’":
the Griffin News. n T c ?
Util'
Lb..
'Rome Tribune; “An Invention that i,
flitch need-id Is ail adjustable
much needrd la an adjustable romWni*
tion of an lore cream freeier ami #
flpg ktftVft frit* liar. Qf V 1 **
Sparta TtbmaeUte: “The farmer.
>ia wumn me year. are d-cllninir to r>rrW„ n,fl1
Necessary expenses actually Incurred , . ** *JJ iA™J? lv0 * to
i nrrvinr on nnv hil.smpH*. OOCUDa- P .! ^ iilCCU acreage In COttOn. Ills*
In carrying on any business, occupa
tion or profession, and not elsewhere
deducted In the return.
Losses actually sustained during the
year, incurred 1 ntrade or arising from
fires, storms, or shipwreck, and not
compensated for by insurance or oth
erwise, and not already deducted in
ascertaining profits. ’
Actual loused on sales of real estate
purchased since December 31, 1892.
Debts ascertained during the year to
be worthlens, and not elsewhere de
ducted In the return.
Cost price of material purchased for
manufacture or resale, not Increasing
stock on hand December. 31, 1893.
Dividends heretofore Included In the
statement of profits, on which the tax
. . , cotton, juit
us hhe Mimae-lte i predicted would m
the case. If tipi seasons are favorable
Mils year's crop wtll be a btg one
It! eft
I to t
Utt
And
they will sell It for 3 cents a pounil In
the autumn of 1895.
Columbus Dnoulrer-Sun; “Th»
struotlimlsts and wreckers have
been able to shake public faith, el-tiler
at 'home or abroad, in Uncle Sam's
solvency, nor confidence In hht financial
ability to pay. It Is because an honest
and fearless Democratic president
stands between."
I
| S"
Waynesboro True Citizen: “Those
brave, chivalrous man who can consult
Giaiemeni oi px\)uu», on wniL’n wi»* i *n. G ,r>rp«rifl<‘nt with irwrvi.„w
»Ll P ^roro«on ha8 ° nCe beeD Pa “ l * ! PUbto^omrer^h^^
The Ttove affects the gains, profits afford, to notice them, ore doing >,
and income received by citizens of tne »^iL Z MVi° n L Tlws
United States, whether residing at ; l*one thing that consoles citizens ■
| '
*PJ
home or abroad, and others residing
without the United States owning prop
erty therein, or engaged in any busi-
ness, trade ir profession carried on in
enl'rwiralions notlnr; in sny liilliciarv
capactiy.
want to se?A higher order of things, the
scandal mongers are tan Impotent get."
Thmfsvllle Tlmcs-HJnterprise:
Show that continuous anriration, nlntt.
Ing away at anything will tell In the
The t j.lowing questions will be asked; ! end. we refer to'.he recent compt.'tlo tt
Had your wife or any minor children j of a railroad to Darien. Dick Grubb,
of yours ally income Idol year'.' i bhrOuK’h i!»e collimiiS of iliat bright
Have you included such inoiae or j paper, ttie Darien Gazetite, has been
Incomes In this return?
: Have you kept books of account
1 Is your income estimated or taken
| from books?
the taxable limit or not tills Income i> \vuai. a. e your particular items of
must be returned. ! lo6S - deductions, and wnen did each
Tobacco scorns to be coming Into fa
vor as a substitute for “a’J cotton."
Tho farmers 'have come to tho conclu
sion that cotton does not ipay; and. ns
It has bon stvown Hv.it 1,000 pound** of
tobacco can bo mls?d t.o tlieacre, ivhicfi
will ! at from 15 to 50 cod’s per
pound.
This same Ides seems 4o have ae zed
on a Urge number of other persons In i ing the standard of value, but tijt it
the Gulf and South Atilanrio states, 1 would merely add ho -tbo vedame of prl-
uud tho chanou* arc good for a very nary money. That is to say, with Ires
cons.derable produo;Ion of tobacco In
this suction from -this it.me forward.
Florida, for Instance, tried tobacco a
couple of yeurs ago when the price of
co3ton ova* git!ting low, and when the
farmers cotvcluiUd -that it was wcU not
to cultivate 'too .much cotton, but to
g.vc s little at;notion ito other crops.
And now South Oarollua has gone at
tobacco as -the salva'tlon of Its* farmers.
Ten years ago not one pound of to-
baicco was grown In South Carolina for
nurkat, only a few stray patches being
cultivated here and ithoro in the upper
counties, where the tohaoeo was raised
wholly for the consumpt on of the Harm-
ers tbemsehras. Last year one county,
Darlington, exipNlmented in tobacco,
and met with the griuto* success. It
devoted to tobacco only 5 per cent, as
much acreage as w.is planned In cot
ton, but the tobacco netted $120,000.
was worth 10 per cent, of nil the cotton
raised In the county, or compared with
cotton, was more than three times
valuable per acre. In consequence of
this success the acreage n tobacco will
bo Increased In Darlington this year
1100 per cent., aod n crop of at least
5,000,000 pouuds, worth $000,000. will
bo raised.
Tobacco is as easy to grow as cotton,
and pays much better. Tobacco farm
ing has produced a marked effect on
the -agricultural prosperity of Darling
ton county and contributed Immensely
to the commercial advantage of tho
town of Darlington. One tohacdo
warehouse was opened there last year;
another will be muly for the next crop.
Twelve buyer* wore In Darlington last
year; their number trill be greatly In-
creased next season. A smoking tobac
co factory has been established by a
firm of expert tobacco men from Dur
ham, N. C. A tobacco growers' asso
ciation will be organized in Darlington
by the tobacco planters of the Dee Dee
sooMon next Tuesday. The business Is
Increasing every day. The Dirt log ton
tobacco crop wiH amount to 5,000,000
pounds this year.
This Is a pointer to the Southern
farmer* generally. What has been
done tn Sooth Carolina, can be done in
Georgia; indeed, this state has been
most auccuasfnl tn the matter of
tobacco growing when tt baa tried It,
and its product baa always bem
deemed of superior quality, bat If has
raised very ttriks tobaeefl.
In computing incomes, expenses for
medical attendance, store accounts,
fimi.y supplies, wages of domvado
servants, cost of board, room or house
rent for family or personal use, are not
deductible trom tue gross profits. It
Is said to have been uie legimuLva
Intention that the $*.(WU exemption
should be applied to these items of ex
pense.
National, state, county, Bcnool and
municipal utxes are ueuuctlibie from in
comes, and comprise such internal rev
enue taxes as nave not -been Included
In the expenses of the business. At* suen
slate, county, school and municipal
taxes are .assessed ratauiy upon u.l
persons liable to assessment, improve-
mvnts intended to benefit a particular
locality are not considered as taxes
whicn may be deducted trom Incomes,
suen Improvements inc.ude, sewerage,
street grades, etc.
Interest on government bonds shall
ha returned as income by the person
or corporation holding the bonds. In
terest on bonds of tne funded loan
o* .sal eoni.fiued at 2 per cent, and —e
bonds of tne 4 per cent, funded loan of
,,1507 and those of the & per cent, tunoed
lonn of 1904, are not subject
coinage, gold and silver dollars would
circulate side by side and both be avail
ablo on equal terms at all times in the
markets, tho parity between them re
maining undisturbed.
If this would be the rewult at free
coinage, then It might be fairly coo
tended that under the pledge quoted
above, the Democratic party wins bound
to open the mints to silver; bunt is
not even contended by Mr. Bland,atfl
his followers now rb.it, with free co n-
nge, gold and silver dollars would have
equal power In the markets, would b'
of equal exrtiangeable value, or won.d
be on a parity with each other. On the
contrary, they openly demand fro?
colntge In order that dribts may beptld
with money worili less than gold, and
argue, not for a bimetallic currency
made up of both mentis, but for a s!l
ver currency exclusively and for the
silver standard of raluc.
Under those circumstance*. It seems
to us porfeotJy j*i!n which side Is try
ing to maintain the pledge* of the plat
form nnd wbioh side lx trying to rotate
them. If It be true that the platform
promises free coinage. It Is also true
that It doe* so only on certain condi
tions, the fulfillment of which It In
sists upon as necessary before the
mints are opened. The opponents of
Mr. OloveUnd Insist upoo free colnagi
In spite of these conditions aud give as
reasons for It that It is not nneotlal
that gold and silver dollar* should have
the same purchasing power, uvr that
they should have the saute power In
paying dob:s, nor that thqjr should I),
of the same Intrinsic and exchangnible
value, nor that they should be on a par
ity with oioh other. The very thine
which the party In convention d-riaral
to be necessary before tree coinage
could bo entered upon, Mr. Rtond und
his followers declare to be unnecessary
and nndeslwMe. On the other hand,
the president has only Insisted uj»n
the fulfillment of the conditions named
by the parly. He has done something
to prevent free coinage without tho ful
ailment of those oond.t'.ona. He has
been faithful to the ptatfonn, while
they have Ignored tt and guided their
actions by the platform of the Populist
party.
While the government of Venezneii
Is bagging the United States to Met-
fore in the boundary dispute which It
hat with Great Britain, the enterpris
ing president of that country has
granted a monopoly of the navigation
of the Orinoco river to * British com
pany. This would Indicate that the dis
pute over the boundary D Intended for
domestic poll tic* 1 purpose* only, the
members of the Vouiauebn govern
■sent not entertaining any fear or dls-
Professor Ordwuy, the grout Boston
Chemist, pronounce*Dr. Price’s Baking
Powder abxatatety purr.
Aiken has just orpsHired a now cot-
ton mill company, with a subscribed
capital of over $300,000, to bnild a m 11
at Bath, and some of the eofnpr sing
people of the town have begun to org
Ire for another to build a mill at Alton
to be operated by «w One man baa
subscribed $5,000 and ten acres of land
Prosperity bss also began to agitate f.,r
a mill, with good prospect* of build nc
one. Cbarienrou ought really to tak->
band In this gaus?.—Charleston News
and Cooricr,
cur?
Are you a citizen of the Unite! States,
anti wfiat Is your occupation?
How dtil you determine inut the dents
returned by you as worthless could nut
be collected?
What were the‘"necessary expanses"
and the amoun, of each class given in
as "deductions”?
Only me deduction of $4,900 is allowed
for t! aggregate Income of nil the
meinbuu uf any family composed of
one or both parents and one or m-re
minor children, or husband and wife.
Guam" -ns will be allowed to make de
ductions In favor of eacn and every
ward, except in case where two or more
war-la are included in one tsmlly and
have Jo.ut property inter.-...
The collector may Increase the list
of any person maxing return If i.e has
reaso nto befieve tnat tne teturn D
understated; and in case Any pel son
having a taxable Income snail neglect
or refuse to make and render such fict,
or shall render a willfully fa.su or
fraudulent list. It shall be the duty of
tne collector to make the list from the
iMU’-cf.tJ ng the rood for twenty yc
It Is ante to say that he ‘has iif-M
bushels -if Ink and whittled away half
a ton of cedar pencil* In writing up j
railroad to Darien. And tt has come at
last. Rlobard. we corgratirate you,
nnd may you Mve long and prosper."
Everything comes to Mm who works
with -a definite purpose.
Waycross Her-lC-d: “A community Is
like a man. because It la mode up of a
whole lot - men. If you .want to pros
trate business In a town just start tile
story going that the town ha* m trade,
no enterprise, no pluck, no prospects.
Above all. get the people of the town
themselves to talking to this dolaro-w
Btfialn. Let dll the merchants sign nnd
nive.ir that trade never was so (lull, let
the minister groan In the pulpit, anil
let -the corner statesman prophesy a
hard .Inter and backward spring an!
a dry summer. Do all thee* things nnd
keep on doing them and you will kill
any town on earth.” Your prescription
will effect the result you name without
fall.
“The following from the Tlmes-Re-
cordcr Indicates Shat A/mericus Is
bound to have a cotton factory. "The
best lniurmation obtainable and add work of securing subscriptions for tae
to
to the tax,
being exempt from all federal taxation,
both a* to principal’ind Interest.
Losses during the year must be spe
cifically described before they are al
lowed oa deductions In the return*,
and they shall have been actually suf
fered. and the amount defim-e.y ancer-
whatever, unless they make out their
talned.
Non-resident* are not entitled to the
$4,000 exemption, or to any exemption
whatever, unless they make out their
annual return* and deliver them to
the deputy collector where the property
Is situated within the time fixed for
residents.
Persons receiving -fees or emoluments
for professional or other services, as
In the-case of lawyer* or physicians,
should Include all actual receipts tor
services rendered In the year for which
the return is made, together with all
unpaid accounts, charges for services,
or other Income due tor that year, If
good and collectible.
The Interest accrued during the year
on note.*, bond*, or other evidences of
indebtedness, If good and collectible,
must be returned as Income, whether
actually collected or not. Dividend*
payable In 1894 should be returned as
ncome, no matter when declared.
Debt* contracted during the year
1894. but found In said year to be ab
solutely worthless, may be deducted
from the Income of the creditor, but
first, legal proceedings to recover tho
same must have proved frultlres, un-
lex*, also. It clearly appears that the
debtor la Insolvent, and that proceed
ings to collect same would avail noth
ing. In making lilt claim for deduction
of a worthless debt, the person mak
ing the return must show one of these
fact*.
Where the salary or compensation
paid to any person In the service of
the government doe* not exceed the
rate of $4,000 per annum, or will not
reach that sum In the calendar year ,or
Is uncertain or irregular, or Is paid In
fee*, such salary or compensation shall
be Included in estimating the annual
gains or Income of the person to whom
the same was paid.
All salaries or compensation paid to
officem or persons In the employ of the
government In and for the calendar
year 1894 shall be Included In the an
nual returns to collectors In statements
of gains, profits, and Incomes subject
to the Income tax for that year.
Under the Items included tn the list
of taxable properties are the following;
Gross receipts, credits, earnings and
gains from any business, or any Inter
est therein, wherever carried on.
From rents received or acquired dur
ing the year.
From profits realized on sales of real
estate purchased since December 31,
1892.
From farming operations, from sale*
of live stock and proceeds from sales
of agricultural products.
Money and the value of all personal
p.-jnerty acquired by gift or Inherit-
snee.
1‘remlum on bonds, stocks, notes or
coupons.
Income from profession, trade or oth
er employment, except stated salary or
pay.
From salary, compensation or pay
for particular services, and not Includ
ing salary or compensation received
from the United States.
From salary or compensation received
for service* In the civil, military, naval
or other service of the United State*
Including salary of senator, representa-
tlve or delegate In congress.
From gains and profits, divided or
undivided, of sny partnership.
From Interest received or accrued
within the year upon all notes, bonds.
or other form* of Indebted'
b-MMin-r of * t.m.ftoo cotton .mill
Amoricus Is progresstng flnety. T’."
committee canvassed ohly an hour or
two Frlduv afternoon, nnd wlttitn toils
time c(-cured -over $10,000 In subscrip
tions. onr entemrislng citizen putltlri
hfiT name down for $2,600. Saturday no
work wits done by the committee, but
early tomorrow morning they will
start out again, and next Sunday
morning the Ttmes-Recorder hopes to
amount of the tax In all cues of u
wlltfu. neglect or refusal to -iaxe ned
render the list. The penalty Is 100 per
centum In case* of willfully false or
fraudulent return.
Tne -axes are due and payable on or
before the first day of -!uiy .n each
year. After ten days' notice has boon
given by the collector, and tho party
owing the tax full* to pay after that
time 5 per cent, shall be added to the
amount of taxes unpaid uid Interest
at the rate of 1 per cent, per month LL. jm** trim "
from the time the tame be-'ime due. Awertcus muet h.we that man.
In the cases of deceased, Insane or
Inao.vcnt persons exception Is made.
Salaries due to state, county - r mu
nicipal officers shall be .-xempt item
the Income tax.
UPON CORPORATIONS.
The following return must be mad-'
by banks, baking institutions, trust
companies, savings Institutions, fire, ^ unt ’ -j^y f jund the waters -if the
■mm frozen. At one branch, how-
be ablo to announce that the -ml'ra
amount needed has been stfbyorlbeJ.
Brunswick Times-Advertiser: "Sheriff
Berrie mrrowlv teira-pcd a terrib*
dearth tn the freezing waters of Cl i>
Hole nwamo. elgthecn miles from tb |
city. Friday morning. The sheriff anw
Mr. O. W. Wright, Jr„ went out to
: the (iwamn Friday morning on ab-ri
marine, life or other Insurance compa
nies, railway companies, railroad, canal, " ™ , ' mla broken and the sheriff
turnpike, canal navigation, slack water, offered* negro 50 cents to carry Mm
telephone, telegraph, express, electric °„om on Ms shouMem. Tlie negro g>
light, gas, water, street rat.way com- ? J? ».wmv aeross stopped and asked
panles, and all other corporations, com- the monhy. Sheriff Uer-
panies or associations doing business M" <0 JE he was limd-'d
for profit in tho United States; rlo told Mm to wait und hewasi* ^
Grass receipts, credits, earnings and ! on the b an ^' Tij^Tho freezing
gains from any business or any Inter- j sheriff wis throw-n loto *
cat therein, wherever carried on. water. On heln* puBsd out there wz.
From Interest or coupons, due or ; a terrl-bte -walk of two miles toaio" ^
paid on any bonds, or other evidences tlon. The sheriff's c,0 thes ''-•to ‘ ,,
of Indebtedness of any corporation, com- stiff and ho was nearly uend ** '„
mortgager, or other form* of lndebt
nc*s bearing Interest, whether paid
not, if good and collectible.
From Interest or coupons paid or ac
crued on any bonds, or other evidence*
of Indebtedness, of any corporation,
nompany or association.
From dividends or Interest -paid or
accrued on the stock, capital or depos
its of any corporation, company or as
sociation.
From dividends or Interest paid or
Income of wife or minor children com
pany or aMoclatlon.
From undivided profits of any compa
ny. corporatlon_or association.
From premiums on bonds, stocks,
notes, or coupons.
From interest on notes, bonds, or oth
er securities of the United .States, ex
cept such bonds of the United States
the principal and interest of which are
exempt from federal taxation.
■From Interest received or accrued on
all notes, Jpondh, mortgages, or other
forms of indebtedness not Included In
the foregoing Items.
From profit* realized within the year
from sales of real estate purchased
since December 31,1892.
From rents received or accrued.
From all sources not above enumer
ated.
THE EXPENSE ACCOUNT.
Under the head of operating and busi
ness expenses are the following:
Interest paid or accrued within the
year on bonded or other Indebtedness.
Losses actually sustained during the
yeat.
State, county, municipal or town
taxes accrued during the year 1894 and
actually paid.
Salaries, compensation or pay of of
ficer* and other persons employed dur
ing the year.
Rents, or necessary repairs, hut not
Including amount uxed for construc
tion or enlargement of plant.
Actual losses on sales of real estate
purchased since December 31. 1892.
Cost price of material purchased for
manufacture or resale, not Increasing
stock on hand December 31, 1893.
Other expenses not above enumer
ated.
The following questions are asked
when this return Is made:
Ha* the corporation, company or at-
sociatton for which this return 1* made
kept full, regular aud accurate books of
account, upon which all Its transac
tions were entered from day to day for
the full period covered by this return?
I* this return made exclusively from
said books?
Have the full amounts set forth In
this return as salaries of officer* and
pay to employees been actually paid
within the year covered by this return
to oona fide officers and employees of
this corporation, company, or associa
tion for services actually rendered?
What are the particular Items of
lotted and when did each occur?
ssK.*riLa. , s*sj5
city Friday nlgbt and was hardly -
to be out yesterday.
Powder—breuuse kfJr’u.bsoluU'ly^puf'''
AMONG OUR CONTEMPORARIES.
The leeson of the c*>Ul snap J* ’•
up and turt le to recover the lo*:
ground. Wr arc n» wow - off than our
neighbors ninth of us, ami will be In the
market wWi prrnVic • before mty other
ueotlou.—Tempi Tribune.
Tho trial of Hayward for the murdw
of M's* Ging, In Minn up dls. gets ■»
notoriety from the Pact th.it Hiywiw
mis a lending “society” twin, and »
supposed to have hypnotized Bllxt. W*
tool, to make Mm commit tbo erini '- u
appears 'thut the socloty man, once h>
goes wrong, l* a most destpicjblo Til-
liin.—StvuntKih News.
President Fa tire It trying to make
hiuxelf solid. He wines a gen. rat J®-
neary for all political off 1 .'rider*. V ff
they Will think tint he Is afraid "f
them, and they will be more venom. 'J*
thin ov.'T. The only way to scotch a
snake It to kill t.-Florida T'.mesO
xen.
It Is an easy matter to undemUnd
the opposition of the Boston pipers to
tbe construction of tbo N.ourjgua ca
nal bjr ihe government. There sib mil
lion* of Boston capital invested In the
Pacific railroads, uml these capitalists
are b wvrty opimaed to tbe canal be-
kunie it will destroy the monopoly of
all tbe truffle between the Pacific ami
Atlantic oceans, which the trenacoori-
annul railways now enjoy.—New Or
leans Suets.
Air. Benry YVattersoo. after study'nf
»>,» «itini‘nn for yearn, b i.« at last con
cluded that Grover Cleveland's pcdil*
on the flan nee* of tho country denv
right. There ire quite a number
od tor# In Alibinm who are still hing
ing on to Mr. WaUtenson's abandon'd
theorlea.—Eulbnb Time*.
When tbe deni cots of a state logi^'a-
tiro a Monthly are taken Into account,
•wo are nod surprised that all the b'-"'"
lation Is not w se, but rather tbit then'
ts any wise legislation. The stapd
und the harmful bills seem to *IHj
through without inquiry, while n B n '*
bill always finds seme fool to fight R
—Mobile Rnglsfet.
This is the situation exactly in i.b-- 1
tho United Srate* stands, ami it re-
main* for cmgress to decide which otto
o! the propositions ’.t win accept. To
put It more cotsctedy, If a man bis s
contract for tho ddlrery of aim h*
does not. without hi* consent, wish tho
contract fulfilled with out*.—Chattanoo-
Sz Times,