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PAGE SIX
plamsmouth: semi - WEEKLY journal
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Our new Spring Suits and Top Coats are
here ' arid ready for your Easter needs.
Early choosing is- much more pleasant than last
minute rushing. Ve don't want to hurry you, but
drop in some day this week, ; preferably before Sat
urday and give v us the pleasure of showing you our
latest Spring "buds."
Light soft tone greys are the predominate leaders.
We have them in; the new Norfolk styles, also neat
form fitting 2 and 3 button models. Prices for hand
tailoring'
$
35 to . -'50
COMMERCIAL CON
TEST DRAWS FROM
SEVEN CITIES
Scholars Participating in Contest at
High School Here Yesterday
Receive Their Ranks.
Top Coats in Tweeds, Gaberbines, Coverts and
Whipcords, $24.50 to $29.00.
New Silk
Stripe
, Shirts!
C E. Wescott's Sons-
New
Spring
Stetsons!
'ON THE CORNER'
INTERNAL REVENUE
OFFICE MAKES RUL
INGS ON THE LAW
t tion, certificates of trust or beneficial
.interest, and limits the cases where
' securities may be exchanged for oth
er securities without the realization
of taxable income to those cases
where the exchange is In connection
with the re-organization of one or
more corporations. As a consequence
of this amendment, any exchange of
securities effected subsequent to
Income Tax of Non-Resident Aliens January 1. 1923, may result in tax
. and Points Covering Exchange ; abIe incoe r deductible loss, the
c . t ? a '.amount of which should be comput-
01 MOCKS .Explained. ed if the securities had been sold
for an amount of cash equivalnt to
Administrative measures have been
taken by the" Bureau of Internal
Revenue to carry into effect two im
portant amendments to the Revenue
Act of 1921, adopted during the
closing days of the session, in re
spect to exchanges of property and
income tax on non-resident aliens.
Section 202 of the act is amended
by eliminating the provision allow
ing the exchange free from tax of
stocks, bonds, notes, choses in ac-
Buy Your FI&SG a Ssfe Vsy
It us :.in yuu a i-itu on ur s - (. (ViiUs'
r.ti tni'..lt',u -!'':h cucrant-e. ki 3: j. I .on.
I'fv shl r.rtt-a-c?. Ktj-i.-.. fn;. u. .. .-Tr.
Wr.te fur catal. it i:U l"t In or viu. Vr
. - . ' A.-HCSTE CO..
1513 Dougl-t Street Omaha. f.cLxtika
the fair market value of the property
received in exchange. Section 202,
prior to its amendment, provided for
the exchange of property held for
investment for other property of a
like kind without the realization of
taxable income. '
Section 202 is amended also to
provide that in the case of tax free
exchanges (for example exchanges of
securities, in connection with the re
organization of a corporation) where
money is received "to boot" the
amount of gain realized from the
exchange is the excess of the sum of
the' money and the fair market value
of the property received in exchange
over the cost (where applicable the
fair market value as of March 1,
1913) of the property exchanged.
provided, however, that the amount
of taxable gain resulting' from
exchange shall not exceed the amount
of money received. For example, if,
prior to the enactment of this amend
ment, a taxpayer exchanged, in con
nection with the reorganization of a
corporation, stock which cost him
Jl.OOO for other stock of a fair mar
ket value of 91.100, together with
S400 in cash, no taxable income re
sulted therefrom. Under this amend
ment, the amount of gain resulting
from this exchange would be 500,
but the taxable gain would be only
$400, the amount of money received
in exchange. .
. The effect of the amendment in
respect to income tax on non-resident
aliens is to give non-resident aliens
who are residents of a contiguous
country (for example, Canada) the
benefit of the 4 per cent rate of nor
mal tax on the first $4,000 of net
income in excess of a personal ex
emption of $1,000 received as com
pensation for labor or- services per
formed in the United States. Prior to
the enactment of this amendment,
the entire net income of every non
resident alien from sources received
within the United States, in excess
From Saturday's Dally.
There were seven cities participat
ing in the second district commercial
high school contest held in this city
yesterday and eight schools entered,
being Auburn, Plattsmouth. Omaha
Central, Peru, Syracuse, Royles Bus
iness college, Ashland.
The contests drew much interest
and following are the results of the
various events:
Shorthand Championship class.
Winners of first three places:
1 Alberta Peterson, Ashland
high school.
2 Ethelyn Wiles, Plattsmouth
high school.
3 Leonard Born, Plattsmouth
high school.
Novice Class.
1 Marie Kucera, Boyles Business
college, Omaha.
2 Elizabeth Sitzman, Platts
mouth high school, and Wilma Coat-
ney, Falls City high school.
3 rBeatrice Herring, Plattsmouth
high school.
Typewriting Championship class:
1 Ruth Peterson, Boyles Busi
ness college.
2 Spencer Fairhead. Syracuse.
3 Wilma Coatney, Falls City.
Novice class.
1 Marie Kucera, Boyles Business
college, Omaha.
2 Elizabeth Sitzman, Platts
mouth high school.
Penmanship Home Work:
1 Edna Klinger, Plattsmouth
high school.
2 Florence Peacock, Plattsmouth
high school.
3 Marie Hunter, Plattsmouth
high school.
Contest writing:
Blanche Braun, Plattsmouth high
school.
2 Edna . Klinger, Plattsmouth
high school.
3 Laura Jarman, Ashland high
school.
Spelling:
Alfred Henry, Central high school.
Omaha. I
Minnie Baker, Auburn high school.
Iantha Bemis, Central high school,
Omaha.
The shorthand contest was given
under the 'direction of Miss Ruby
Haskett, VanSant School of Business,
Omaha; typewriting under the direc
tion of Miss Margneretta Burke, Cen
tral high school, Omaha; penman
ship under the direction of Miss
Marie Kaufman, Plattsmouth, and
ING
RESIDENTS
ARE FLEE
IN PANIC
COLD WAVE IS CEMENTING TWO
GORGES WHICH SHOW NO
SIGN OF GIVING WAY.
Field oodr. ,
FLOYD RIVER IS OVER BANKS
Guards Stationed at Ice Gorge Who
Will Flash Word to Sioux City
When Gorge Breaks.
Sioux City, la., March 23. Should
the gigantic ice groge that has form
ed off Brassfield island, in the Mis
souri river south of here, go out to
night, a wall of water, it is feared.
would sweep the lowlands for 50
miles on the Nebraska and Iowa
shores. There are 2,000 farms in this
area, according to a conservative es
timate. Guards are stationed near the ice
gorge who will flash word to Sioux
City the instant the gorge breaks.
The telephone operators of Sioux
City will then flash the word to De
catur, Neb., 40 miles south of here,
where couriers will at once be dis
patched to the farm homes where
there are no telephones.
Telephone operators at Decatur
will flash the word of the breakup to
all points on their circuits.
Other messages will be sent to
' Onawa, la., Blair, Neb., and other
points below Decatur.
Orders in all probabilities will flood the seed
market when the weather opens and you may pay
more for the same seeds at that time.
If in need of Red or Sweet Clover seed phone us
your order right away and we can be sure to have
your seed for you when you want it.
Bestbr & Swatek
GARDEN SEEDS
in Bulk only!
FIELD SEEDS
? in Season!
HARDING'S PRO
GRAM WHEN CON
GRESS CONVENES
Would
and
Eevise Transportation Act
Liberalize Immigration
Laws, Says Watson.
Sioux City, la., March 23. South
1 3 Marie Hunter, Plattsmouth Sioux City is being inundated late
I hi?h school. . tonie-ht R
ic.
Four hundred homes in the Sioux
City "bottoms" are menaced as the
result of the Floyd river overflowing
its banks. Residents of the "bottoms"
were abandoning their residences at
midnight tonight. The Floyd river,
filled with backwater from the Mis
souri, rose three feet since 6 tonight.
Lower floors of six buildings situ
ated in the district are submerged.
Another three feet rise of the river
will cause between 3 6 and 40 resi
dential blocks to be flooded.
Within four inches of the flood
stage, and with a steadily rising
river, Sioux City tonight is facing a
serious outlook, as the struggle pro
ceeds south of here between an im
movable mass of solid ice, 10 miles
loner, and an arjDarentlv irresistible
I spelling under the direction of Miss dash of spring flood waters.
Nona Palmer, Peru. Miss Mona Keith
and Miss Nona Palmer acted as presi
dent and secretary pro tern.
The Judges of the penmanship con
test were Miss Alpha Peterson, coun
ty superintendent of Cass county;
Mr.- Paulas of South Omaha high
school, and Miss Vivian Dillman of
Ashland high school.
At the business meeting following
the contest, this dictrict voted for
Mis"3 Marie Kaufmann. Plattsmouth,
and Mr. Chester Linn, Technical high
school, Omaha; as state officers for
next year. Peru was decided upon as
the place for the next district con
test. The district officers elected for
nrxt year are: Miss Mona Keith,
Plattsmouth, president; Miss Ruby
of a personal exemption of $1,000 , Haskett, VanSant School of Business,
was subject to a normal tax rate of j Omaha, vice president; Miss1 Margue-
Per cent. J ne amendment extends retta Burke. Central high school.
Miss Margaret
i Ice Holds Grip
j Tonight the huge iceberg contin
: ues its choking grip on the Missouri
channel, and the tireless waters,
fresh from their feast of recent snows
are spreading over the lowlands and
carrying with them a threat of im
I pending disaster.
' Late this afternoon the straining
waters scored a brief advantage.
They broke a newly formed gorge
above the first gorge and swept, a ti
tanic mass in a grand assault on the
first gorge. There was a clashing of
colossal forces, and rumblings and
creakings.
Inhabitants Fleeing
The first gorge held. The grand
battering ram became a reinforce
ment. Tonight a cold wave is cement-
- v... 1 CllO A-J u j XV V. f Will
also to non-resident aliens, who are Omaha, secretary,
residents or a
the benefit . of
contiguous country.
the $400 credit for
the each dependent. The amendment
retroactive to take effect January
1922.
i
Being Economical!
JTrue economy consists in buying that.,
which gives the greatest service. , .. : A.
i . '
J A. Stetson .will never disappoint you.; :
Its superb quality means long wear; its
style insures complete satisfaction.
You'll know all about, that when once
you Ve worn a, -Stetson. i ;? ; j
CJOf course we'll be glad to show you
the new spring styles.
CJYou can buy a Stetson hat cheaper
right here than you can buy it in Omaha.
From Missouri? Come in and we'll show
you. y .
Philip
chi&icbX
NEW ANAESTHETIC A
BOON TO THE AILING
Leaves No Bad After-Effects Physi
cians Believe Can be Success
fully Used in Childbirth.
Chicago, March 23. Demonstra
tion of the merits of ethylene, the
new anaesthetic discovered reecntly
by Dr. A. B. Luckhardt and his as
sistant. Dr. J. B. Carter, of the Uni
versity of Chicago, In six major op
erations here; has caused physic. ?.n3
to predict that It will eventually re
place nitrous oxide and ether in op
erations. The discovery of the new anaes
thetic came only after 'years of re
search and experimentation carried
on by the two physicians who recent
ly announced Its discovery and ex
plained its merits to th emedlcal pro
fession thru the Journal of the Amer
ican Association.
The great Importance to ethylene,
according to Doctor Luckhardt, is the
absence of any toxic effects when it
Is used. There is neither any action
on the heart nor tendency to nausea.
The paitent may eat and drink before
an operation without danger of dis
comfort. Complete anaesthesia comes
in an extraordinary short time after
the ethylene is administered, often
within a minute.
Six major operations have been
made successfully by Drs. Art Vevan
and Dean Dewitt Lewis at the Pres
byterian hospital, they announced to
day. Doctor Vevan said the first pa
tient upon which the new anaesthetic
was used, said he did not know he
was "under." Dr. Lewis was enthusi
astic after using it In two serious op
erations. There is every possibility that eth
ylene may be used satisfactorily in
cases of childbirth, according to phy
sicians and thus solve the most im
portant and pressing of all anaes
thesia probIems.,'Dr. Morris Fishbein
St. Augustine, Fla., March 23.
Revision of the transportation , act
and liberalization of the immigra
tion laws are among the first mat
ters which will be laid before con
gress when it meets in December as
part of the administration executive
program, according to announcement
hiere today by Senator Watson of In
diana, one of the administration
leaders in the senate,
j The tariff will not be touched, and
opposition will be offered to expect
ed efforts to revise the tax laws. Sen
ator Watson said. He pointed out
pitfalls that may await the party if
it cannot organize so as to head off
expected attempts to restore excess
profits taxes and to tax undistributed
surplus of corporations.
These latter, the senator said, may
be forced, because the new congress
will be closely divided between the
two parties. He said the transporta
tion act is to be revised almost en
tirely, and similar treatment is to be
given the Immigration laws, with a
view to liberalization.
President Harding, he said, had
discussed with his advisers tentative
plans for a speechmaking tour of the
country, when the subjects of ship
subsidy, the railroad situation and
preferential primaries will be brot
to the fore. . Mr. Harding also may
speak on the entrance of the United
States into the international court,
but has not gone over that with his
advisers, he added.
The president will oppose exten
sion of the primaries, advocate low
er railroad rates and discuss the fu
ture of the shipping Industry, Mr.
Watson declared. The tentative plan
calls for twenty speeches by the pres
ident on the tour.
In his speeches President Harding
will base his opposition to extension
of the primary system for the nomi
nation of presidential candiates on
the large expenditures brought out
in the pre-convention campaign of
1920. the senator asserted. The chief
executive will propose lowering of
rates and consolidation of the rall
raod labor -board and the interstate
vjtam aviirr ilinll OnflTC
X LtUftLAIIVt hi wi arm a
The house republicans turned in a
gain of one vote when H. R. 537 and
11. R. 538, key bills of the Mathers
Dysart set were placed on third read
Mtg and final passage Friday after
noon. The vote in each instance be
ing 55 to 4 4. Dr. Whitehead, repub
lican who voted with the democrats
in committee or me
ing back. ,
An attempt by Representative El
sasser, democrat, to overthrow the
speaker in his ruling that 537 had
received a proper majority, failed.
The speaker was sustained 60 to 37,
several of the democrats expressing
themselves as opposed to such pro
cedure. The member from Douglas in
sisted that the bill creates something
new in way of constitutional office
and requires a two-thirds vote. He
was invited to carry his complaint
into court at the proper time and try
to enjoin operation.
A majority failed to rule in one in
stance. Fifty-five of the 100 mem
bers wanted to meet Saturday but
since the rules provide that it shall
be a day of rest, it was necessary to
muster 60 affirmative votes. The low
er branch will convene at 9 a. m.
Monday.
The senate recommitted S. F. 300,
a bill to legalize state and national
bank taxes for 1922 and the com
mittee on reevnue will give bankers
a hearing upon it Monday afternoon.
Gumb'9 bill to decrease butter fat
in Ice cream was indefinitely post
pnoed. S. F. 9, to continue- county
farm agents until January 1, 1925, '
and for referendum when proper pe
tition is filed, passed with one vote
in the negative. S. F. 100, authoriz
ing invefment of state funds in irri
gation district warrants passed by
vote of 18 to 9. The senate adjourned
to meet Monday at 2 p. m.
PLATES SHOW TRACES
OF SPIRIT PHOTOGRAPH
their fury over the lowlands, far and
ENTERTAIN SOCIETY
The Woman's Home Missionary so
ciety met at the home of Mrs. Pea
cock Friday afternoon. Mrs. Mar
shall assisted in the entertaining.
While the condition of the streets
made it impossible for many to at
tend, those who did get to be" there
enjoyed a profitable afternoon.
Mrs. Roman sang two beautiful
and appropriate solos. Mrs. C. C.
Wescott conducted a study taken
from the book, A Vanguard of a;geant
Race, which is a study of the negro
problem. Rev. Pfoutz addressed the
ladies in keeping with the Lenten
season on the topic: The Cross of
Christ.
The hostesses served a very lovely
lunch and everyone enjoyed the vis
it during the moments while they ate
together.
Mrs. Peacock is not only our pres
ident, but is a district officer, and
during these days has a very heavy
mail asking for materials and advise,
and she is sending it out all over
the state.
i i t - . . . : B
mg iu uigner grouna, many in ineir
haste abandoning all their property.
Backwater from the Floyd river,
which late this afternoon overflowed
its banks,' now covers several resi
dential blocks in Sioux City to the
depth of one foot. Police are warning
all residents near the Floyd river to
be prepared to move.
It is impossible to estimate the ter
ritory menaced by the great gorge.
If the gorge breaks suddenly and a
great wall of water is loosed, it will
flood all the lowlands for more than
50 miles south of Sioux City.
Another small gorge at Onawa, la.,
went out late this afternoon, lower
ing the level of the river at that point
two feet. The gorge was located about
12 miles below the big gorge at Ser-
Bluff.
,'the shi psubsldy in the recent con
ing the two masses into one huge ice
ercr. I O mils Inn? nmi n nnrr rrn tlv! . . . .....
Miner Fill Pitv trpntoirpr i i commerce commission, ne aaaea. jir.
The luncheon served by the domes- I The checked waters are snillinJ "ardJns-talk on ships will look to
Ho scions rtne ,,,ir th. ,Mr J . u . l.LLd . '"5 ?pIIHn? the future and not to the failure of
vision of Miss Mary Kirkpatrick add
ed greatly to the enjoyment of those
taking part in the contest. The sew
ing laboratory was used as a dining
room in which over forty-five stu
dents and teachers from the various
schools were served.
SALE ARMY SHOES SALE
SOPHOMORES. HOLD PARTY
HARDING IS HERE
Prom Saturdays Daily.
Not the president, however, but
Harry H. Harding of Bargain Circus j
fame, dropped in unexpectedly this
morning on the early Burlington
train from the west to pay a short
visit here with his old time friends.
Mr.. Harding, it will be remembered,
was one of the active residents here
for over two weeks in the summer of
1920 and conducted the campaign of
entertainments and bargain sales
held by the Plattsmouth merchants
during that time. He is looking, fine
and is still in the prompting game.
Frorj Saturday's Dallv.
The quarterly social gathering of
the sophomore class of the high
school was held last evening at the
gym and was attended by the mem
bers of the class and the members
of the faculty, Mr. R. G. Campbell,
i Miss Estelle Balrd and Miss Pearl
Staats, being present to assist the
young people in the very pleasant
event. .
Miss Mildred Crom, chairman , of
the entertainment committee, ar
ranged a series of pleasant games
which were much enjoyed and every
one entered Into the spirit of the oc
casion. f .
At an appropriate hour the mem
bers of the party were treated to re
freshments served In the domestic sci
ence room of the school building.
We have just bought a tremendous
stock of Army Munson last shoes to
be sold to the public direct. Price
$2.75. These shoes are 100 solid
leather with heavy double soles sew
ed and nailed. The uppers are of
heavy tan chrome leather with bel
lows tongue, thereby making them
waterproof. These shoes are selling
very fast and we advise you to order
at once to Insure your order being
filled. i
The shoes are 6 to 11 all widths'.
Pay postman on receipt of goods or
send money order. Money refunded
If shoes are not satisfactory.
THE U. S.; STORES CO., t
1441 Broadway. - ; New York City.
Los Angeles, March 23. Two of
three plates used at 5 this afternoon
in an effort to photograph the spirit
of Mrs. Mary Fairfield McVicker,
associate sister of the Central Spirit
ualist church, showed evidence of a
spirit form and the third was spoiled
in developing, it was announced by
her co-religionists tonight.
Three photographs were taken of
Mrs. McVicker's casket as it lay in
the temple of the First Spiritualist
church, and . were eveloped, it was
stated, in the presence of members
of the latter organization.
While it was declared "evidence of
a spirit form" was seen on two of
the plates, it was added proof that
it existed would not be determined
until Saturday when
made and definite
given of the success
Mrs. McVicker's plan
return to this world
record her return through the cam
era.
prints will be
announcement
or failure of
to attempt to
in spirit and
BUTTERY'S TRUCK LINE
Easter greeting cards and novelties
of every description mayvbe had at
the Journal office.
Daily trips to Omaha. Livestock a
specialty. Phone Nos. 9 and 618-W.
. f8-tfd.ltawSW
FOR SALE
Three good mares. J. E. Meising
er, Cedar Creek, Neb., 371-J.
m24-2td,4tw
Popular copyrights. Journal office.
BRINGS GOOD PRICE
Excellent Remedy for Constipation
It would be hard to find a better
remedv for mnqtlnation than Cham-
of the American Medical association berlain'8 Tablets. They are easy to
predicted th discovery - eventually taka and mild and gentle In, efiteefc.
win b or far-reaching s!nlficanc -Give them a trial when you have
From Saturday Dally
. This morning Chief of Police Jones
officiated as auctioneer at the sale of
the first car confiscated under the
new city ordinance as a carrier of
liquor. The Dodge roadster was taken
as the property of Frank Hays some
weeks ago. At the sale there was con
siderable bidding and the gas char
iot was finally sold to Mr. Hays,- the
farmer owner, for $310 and turned
over to him by the chief of polic.
3 ESS
Uithin Your
Roach!
In th mdical profession.
ntd. Wyrieh Hadraba.
Magazines at Journal office.
rpHERE is a home
of your own with
in your reach if you
will begin to save.
Open an account with
us now the amount
does not matter. Then in a short time we will be able
to help you own your own home. NOW is the time to
act.
Series Now Open, Start Today! Call and See -Us
at Farmers State Bank.
Plaflsmouih Loan & Ouilding Association
)
4
. ft,, ,-