DAKOTA COUNTY HERALD, DAKOTA CITY, NEBRASKA. f?4vLfy ix iMrtL l1rl,lfnTw Will t2ie $yCharles.Holman '3H vvh - (In the Coimtiy Gentleman.) If ""a lL Wvm Vm ' FEDERAL INCOME G 3H I OUnuNO this fnrnior'B share of the wheat dol lar Is one of the war tlino jobs Uncle Sam lmH dono since food control became tiossllilo. Affor I nfi "ve months of grnp- . tUw 1'llllK Willi UIU 1HUUICI1I, Uncle Sam Is now trans latliiB Into tho pockets, of both produc ers nnd consumers beneflls derived by the Nation, Ho lias shut off specula tion, produced a free market and movement of all grades of wheat, cut expenses and Induced n normal How of wheat In natural directions, and of fected a thousand other economies. The Food Administration Grain Cor poration, which supervises the sale, or Itself buys every bushel of wheat pro duced In the Nation In Its progress from country elevator to foreign buy ers or domestic consumers, mnrks a new step toward national elllclency. How In four short months It has been done Is told In tho following episodes wherein two bushels of wheat traveled to market. One lino fnll afternoon, Col. Illll Jenkins, who farms somewhero In Mis '.ourl, londed his wheat Into a wagon nnd drovo along tho black road that led across the pralrlo to town. When lie reached the co-operative elevator of which ho was a stockholder, ho pulled up on the scales, .checked his gross weights carefully, and began to unlond. Tho manager came out and asked : "WJien you wnnt to sell this wheat?" "I iliiniio," lio nnswored. "Ono time's about ns good as another these days. 'T won't weigh any more later," ho added, with n dry smile. "Wheat shrinks a lot," admitted tho manager. "I bear the Government wants as much wheat as It can get Just now understand tho Allies do eat n terrlblo lot of It since tho wnr." "What'" wheat to-day?" asked Col. Jenkins, getting Interested. "Well, let mo rco," parleyed tho manngcr. "I guess this wheat'd bo a good No. 2 tmder tho now grades." "Grades? What about grades? That Food Administration seems to mix Into mighty nigh everything from rabbits to nxlo grease." "Hold on, Colonel," said tho eleva tor man, good-naturedly. "Tho Food Administration Is not to blame. Con gress passed tho act and told tho De partment of Agrlculturo to llx tho grades. They becamo effective last July. T sent out a letter on It." "Well, I guess you better sell for the best you can," said the farmer. "I am needed at home." And ho drove nwny. A New Order In tho Grain World. ONVKnSUTIONS of this kind might have taken lllllf.fk 111 llllnnuf ..... k 1E2M town lu tho great innln 02 bolt of tho Nation lift "h er August 10; for revo lution lu grain market ing was taking place. Undo Sam had started on this remarkable ex periment; ho was going to sea wheth er wheat could bo marketed minus rnko-otTs to tho speculators. This necessitated completo control by the Government of stonigo facilities, trans portation and distributive agencies, and the markotlng machinery for wheat and rye. Everybody was troubled; most of all, tho olllclnls of tho Food Adminis tration Grain Corporation who had undertaken, without salary, and at tho sncrltlco of their pors-onnl connection With tho grain trade, to whip into shapo tho forces that would drlvo for ward tho big business machlno for marketing American wheat. A single control; and a ?50,000,000 nonprollt tnaklng corporation to do the work. This work Is a necessary arm of tho Food Administration, allowing tho Government to do business quickly and without red tape. Its stock Is hold In trust by tho President of tho Unit ed States. For tho time of the wnr It will supervise tho rate or purchase tho part commercially available of tho 000,000,000 bushels of wheat and tho 00,000,000 surplus of ryo grown lu America in 1017. Its Job Is to llml ti market for every bushel, lrrospectlvo of class nnd grade. Under its patron age, wheat screenings are moving Just as easily as No. 1 Northern. It must also work out satisfactorily tho local prices for wheat at each of almost 20,000 country elevator points, adjust thousands of complaints, organize tho gathcrlug and analysis of date, Inspect concerns reported as deallng'iinfairly, solve vexatious disagreements among tho trade, nnd deal effectively wltn tho allies' purchasing agent nnd tho neu trals who may desire to purchase. In tho early days, following tho de termination of prices for 1017 wheat by tho President's Fair Price Commis sion, confusion existed in every part of tho wheat-producing regions. This was ilntenslfleil by tho inauguration of the 'new grain grades, ns promulgated by tho Department of Agrlculturo, which took plnco about the snmo lime, and led lo diverse romplnlnta and u fool lug among farmers that tho Grain Cor- , porntlon nt tho Food Administration was responsible for both tho prlco ns determined and stricter obsorvanco of grain grades. But tho corporation was responsible for neither act It Is pure. Ik ly an administrative arm of the Gov ernment formed to buy oraln or super vise its sale at the prices determined by tho commission, and It must do lis work on the basis of the new grades. Hut to return to our farmer and his expectations of price. Introducing Two Bushels of Wheat. Lying side by side In his wagon had, been 'i buahels of wheat that fate had marked for strangely different ends. They were very much alike, those bushels of wheat, nnd lo look at them you would not have suspected the strange and wonderful ndventures In Ntore for them. Yet fine wns destined to travel abroad for consumption In France; the other to find its way into Georgia, where it was milled and Its Hour dually reached n New York baker on tho East Side. Hut In tho sum f the travels made by the two, as we shall follow them, will bo un folded the international panorama of wheat marketing In time of war. Finding a Price at a Country Point. High war costs of production gave our Missouri farmer much concorn as to ids returns and accounted for his depression over tho prospects of his wheat "grading down"; for that meant a reduction of il cents per bushel un der tho No. 1 grade. Hut It graded No. Z Tho elevator would nlso deduct an additional 5 cenls a bushel to cover the llxed charge made In this locality for handling and selling. Tho H-cent charge Included the commission of 1 dent per bushel customary In 1017 among commission men for selling tho wheat to domestic millers or forelga buyers. i Tho elevator man wns none too sure as to how to get at tho price which this wheat should bring. He knew considerably more about human nature than freight rnles and decided to "check up" tho problem to the nearest zonu agent of the Grain Corporation. Ko ho wrote a letter to tho representa tive stationed at St. Louis. That let ter was referred to tho tratllc expert In tho Now York olllce, who transmit ted tho following rulo for determining tho prlco of wheat at any country point: There lo only one price for wheat at a country point. That price is always to be arrived at by taking as a basis tho prlco at tho most advantageous primary market where we have fixed a price nnd deducting the freight to that market and a fair handling profit. That Is the price to bo paid for wheat at any ojtatlon, regardless of the point to which It may be shipped. Working out tho prlco which should bo paid for whent ut your station Is it line occupation for an off day. If you cannot llnd tho nnsVer,wrlto to the Food Administration Grain Cor poration lu New York City nnd Its' tralllc expert will glvo you aid. Finding the Prlco of No. 2 Wheat at Glkeston. AKK an nctual example : An elevator man lu Slkeston, Mo., wanted to know what prlco No. ti wheat should bring at his station when No. 1 wheat at New York City was '2.'2S per bush el. Hero Is how he went about It: Tho freight rate from Slkcston to New York bulng 10.08 cents per bush el, ho deducted that from $2.2S per bushel and found tho prlco at Slkcston to bo ?2.1102. From this ho deducted' 1 per cent per bushel for tho commls-1 slon linn's charges, which put tho net; prlco f. o. b. Slkcston at $2.1002. ' lie next compared this prlco with what ho could get if ho sold at St. Louis, his nearest primary market. At St. Louis tho basic prlco Is $2.18 per bushel, nnd tho freight rate from Slkcston to St. Louis 0 cents per bush el. This would mako tho Slkcston prlco $2.12, less 1 cent per bushel for selling charges, or $2.11 not. Tho St. Louis price would therefore govern, bulng advantageous to tho Slkeston seller. If our Imaginary 2 bushels of wheat hail started from Slkeston, since It wns a No. 2 grade, wo must deduct cents per bushel, which would bring tho prlco f. o. b. tho elevator point to ?2.0S02 per bushel. As our lninglnury elovator man Is charging (5 cents per biibhol for handling, which includes tho commission fee just mentioned, wo deduct an additional 4 cents to arrive at the prlco tho farmer received. This, price would bo ?2,0102 nt tho elevator.' Some of that -1 cents will return to our farmer If tho elovator prospers; for It Is owned co-operatlvoly. When Farmer and Elevator Man Dis agree. Had this elovator been owned by prl vuto firm or person, or had It ieon a "lino" plant, Col. Jenkins would not liavo boon so bland and trustful. Ho might have refused to soil at all and arranged to storo his wheat or ho might have taken It over to n com petitive concern which offered a high er prlco ; for the Food Administration has not yet attempted to regulate tho prices paid farmers for wheat at coun try points. It does, however, offer to sell for any farmer or farmers' organ ization wheat offered at terminal points, but makes a commission charge of 1 per csnt for Its cervices. TAXJN BRIEF The Requirements Boiled Down for Busy Folks. Iteturns must bo filed bn or beforo April 1, 1018. Tax due may bo paid How or on or before June 1C, 1018. If you nro slnglo nnd your net in come for 1017 wns 1,000 or more you must file a return. If you were mnrrlcd nnd living with wife (or husband) nnd had n net In come of $2,000 ot mora lor 1017 you must tile a return. ' Ilusbnnd's and wife's Incomo must be considered Jointly, plus Incomo of minor children. Incomo of n minor or Incompetent, derived from n separnto estate, must bo reported by his legal representa tive. Severe pcnnltlcs nro provided for those who neglect or evade tho law. For false or fraudulent return there Is a penalty not exceeding ?2,000 flnov or year's Imprisonment, or both, plus 100 per cent, of tnx. For failure to mako return on or before April 1, 1018, lino Is from 520 to .$1,000, plus CO per cent, of tax due. Keturns must bo filed with tho Col lector of Internal Itcvcnuo of district In which you live. An agent may illo return for a per son v. ho Is III, absent from tho country or otherwise Incapacitated. Each return must bo signed nnd sworn or nlilrmcd by person execut-' lug It. Single persons are allowed $1,000 exemption In computing normal tnx. A married person living with wife (or husband) Is allowed $2,000 exemp tion, plus $200 for each dependent child under 18. A head of family, though single, is allowed $2,000 exemption if actually supporting ono or more relatives. Keturns must show tho entire amount of enrnlngs, gnlns and profits received during the year. Odlcials and employees nro'jiot tnxn blo on tho salaries or wages received from ti state,, county, city or town in tho United States. Interest on stnto and municipal bonds issued within tho U. S. Is ex empt from federal Incomo tnx and should bo omitted. Interest on United States govern ment bonds Is nlso exempt, iixcept on Individual holdings of Liberty Fours In excess of $5,000 par value. Dividends nro not subject to .normal tax, but must bo reported ami Included In not Income. Gifts nnd lcgnclcs arc not Incomo nnd should not bo Included on tho re turn of tho beneficiary. Life Insurance received ns a bene ficiary or as premiums paid back at maturity or surrender of policy is not Income. Payments received for real or per sonal property sold Is not Income, but tho prollt realized thereon is incomo for tho yenr of sale. Amounts received in payment of notes or mortgages Is not income, Init tho Interest on such notes or mort gages Is taxablo Incomo. From tho entlro gross incomo cer tain nllownnces nro made In arriving at tho not liJfome. Necessary expenses actually paid In tho conduct of business, trndo or pro fession may bo claimed. A farmer can claim payments for labor, seed, fertilizer, stock feed, re pairs on buildings, except his dwelling; repairs of fences and fenn machinery, materials and small toco's for lmmcdl nto use. The amount of rent paid for a farm may also bo claimed as re tenant farm er's expense. Pnymcnts for llv.o stock itro allowa ble If bought fqr resale. Hut if bought for breeding purposes ctfttlo nro nu In vestment, not tm expense, raid cannot bo allowed. A storekeeper can claim amounts pnld for advertising, clerk Mre, tele phone, wnter, light and fuel, also dray ago and freight bills imd cost of op erating and repairing wagons and trucks. A physician can 'clntoi cost of Ills professional supplies, runt, ofllco help, telephone, expense of tenm or automo bile used In making professional culls and oxpenses intending: incdlcnl con ventions. A dentist can claim similar Hems, except team or nuto espouse, which nro not necessary lu his profession. Expenses that nro personal or con nected In any wa; with tho support or well being of n person or family aro not allowablo. Tho costs of macldncs, instruments, vehicles or implements that nro moro or less permanent In character nro not allowablo as an expcaisc They are in vestments. Interest paid on a. moilgago or other personal Indebtedness Is nllownblo on a personal return. All taxes pnld wfthln the year can be taken out on a fedenil return, ex cept federal Income tnxirs, Inheritance taxes and assessments fin local im provements. Losses sustained in business or through lire, storm or shipwreck or by theft, except whon compoitsiUed by in surance or otherwise. Wear and tear trf rented' buddings or machinery used In bush less may be t'lulmod. You can also clnlm tho niwnint paid to the Hod Cvora ami to other charita ble, rellglouif or mil wtlnnnl organiza tion to tho t'xtHiii of IS pur cent of jour net Income. STAMP OUT THE WAR WITH WAR SAVINGS STAMPS tnUELnsaOKKKKLKJUJU-tE-lH 1'J.lLlIilWBrKSnSVj LEGAl, NOTICES I'lut I'nb-i'-lKlw Order of Hearing and Notice of Probate of Foteign Will. In lliti (intuit) (Joint or Hut.out county Nuliiiku. HtnU-or Nelinihkii, Piiltotn I'ouiit s. To Milium Htonc, Allco K. 1 n . liUcln V. Ktone, KilKiir 11. Mono, unit to nil pciboiis Interested In the enlnteof Tlioiiini .1. Stone, deceased: On lending tlieie-l.lt. on of lllliiin 1'. Nitr norprnjlnif thnttiii limlni me milled In this court um the llih Uny nf Miueli, lwlR, null purporting tu ) u duly nntliuntluutixl cop or tho Inst will mid lesuiuinil of Tlionms J. H tune, (kreined.ltn l smhI Instal ment be udullttid to pi ol.ii te. nnd the ml mliilstiutlcm or HitliJ etnte ha t'miiteii to some propei person ns mlniliilxtnitor ultli tho will nnne-ceil for llic Mtlte cil NeinnsUn, 1 1 Is heieli.v nulereil Unit yon, tt nil all l-i-sons lute tested in snld inntu r, amy nnd do, iipponi' nt llio county com t to be held In mid foi mid count, on the imtli day of Miueli, A. ll.lUIS.nt Itlo'clock A.M., to show cause, If any thcro bo, why tlm pinjer ot the petitioner should not be granted, nnd that notice (d the pendent of sum petition and the liuuiltiK llioicof be ulen to all permits luteiHsied In s.itd uinttei by pub lishlliK a copy of this older In the Dnliota l.ouittv fleiald, nweoWlj newspaper pi lilt ed lu mud eounty, for th te .iiccesslt weehs pi lor lo snld day of hem Iiik. Witness my hand, and enl ol said court, thla Mtll day or March. A. !., 191H. 8. W. McKinley. spi. County Judge Klrst publication ti-ll-.tw Order of Healing and Notice of Pro jate of Foteign Will. In tho County Couit of Dakota County, Nebraska. State of Nebraska, County of liakotn. sk. To iJeoiitu 1'. Day, Abblo I.. Iny. Alice Day Mollat, Marlon II. Day. I.ouIm- I'. Day. nnd to nil persons Interested In the estate of Alice K. Day, deceased; On leadlnu tho petition id William 1'. Wnr. nor piayliiK thnt the Instrument llled In this court on the lllh day of Mnich.l'.IIH, and mil noi Unit to be n duly ntlthc ntlcntcd copy of tho lnnc will and testament of Alice K. Daj .deceased, that said lustiiiinent bo admitted to probate, atid the iidnilnlstin tlon of snld estate bo m anted to soino piopor person ns administrator with tho will aunuxod, for tho state of obrnskn. It Is lioioby ouleied that" j on and nil per sons Inteiested lusiild uinttei may, and do, appear at the enmity com t to be held In nnd for Raid county, on tho liUtb day of Match, A. D. IBIS, lit HI o'clock A. M to show cause, ir liny theio bo, why tho pinyor or tho petitioner should not bo grnlitcd, and that notice or tho pendency or said petition nnd tho heailiiK thereof bo Klvon to nil persons Interested In said niatter by pub llshliiKncopy of this order In tho Dakota County Iloiald.n weekly nowpnporpiintod In Hiild county, for tin vo biiccessHu weeks prior to said day of heat Inn. Witness my hand nnd siml of snld court, thin 11th dny or March, A. I), litis. S.W. McKtNI-KY, MHAr.. County JiuIku Mountain Tours-Summer of 1918 The tourist season of 1UI7 bruit .-lit more p,ilrnLiKc for llic Burlington's Scenic Summer Toui of llic RocUk-s. TLiec-l .nks On-ONIv Ticket, than ever before. Glacier, Yellowstone, Rocky Mountain-Estes National Parks and Scenic Colorado are all embraced enroute via The Burlington's Three Main Lines. THE TOURISTS' TRIANGLE TOUR 1 BURLINGTON, Omaha to Denver and Colorado Springs 2 -BTRJJNGTON, Denver to Yellowstone and Glacier Pinks via the Cody Scenic Way, with 700 miles of "Mountain Pano rama from Colorado to ihc Yellowstone. 3 BURMNGTON, Omaha, Through the Northwest, to Bill ings, Yellowstone and Glacier. ' (. .,, Ask for the Burlington map. Noic thu Geogr.iphy of its Three Main Lines, and how tluse may be utilized for a summer tout that includes the Eastern slope of the Rockies, from Colo- rado to the Butish Boundary. W.J. Willoughby, Agt., Dakota City, KqU. r,. WAKELKY, Oimii.1 I iB.r Arm I, 1(101 Phi-ihi'ii Stuui, Oi.mli", N..li. Sati tflfSWH 1W- milMwl .- First nuu 3-ai-aw NOTICE OK SALE UNDER CHAT TEL MORTGAGE. Votlco Is heieby Klvon, that by virtue or a chattel moi tKiiuo dated on tho Gtli dny or Maich, 11)17, nnd duly llled In tho olllce of the county clerk or linkota county, Ne braska, 011 tliutltlt day of Miueli, 1917. nnd executed by llavld Houidolnls to John llajen to hocuio tho payment or tho stun or fi".2.i. and upon which there Is now due the sum of taiG.iM), default liavIiiK boon made In tho pity meat of said sunt, and no suit or other proceidltu: at law havltiK been Insti tuted to iccocr snld debt or any pint theieof, theiefore, I will soil the propetty therein deseilbed, to-wlt: Ono bay ueldliiK," yrs.old, weluht 12(0 lbs. Ono bay teldlnit.Kyrs. old, weight 12(XI lbs. tTwoRiuy niiiics, Syis.old, welKhtlWOlhs. Ono ted cow, 7 yrs. old, 0110 led steer calf, (coming ono year old at date or luoitttiiKo), 0110 Acuio mower, ono Now Uontury culti vator, ono wnlUliiK cultlvnior, two lumber wiiK'ons, two sets or work harness, two stli rlitK walUlim plows, and other farm inn chlnery and stnnll tools, at public miction at tho house of John Hayes, located on tho southeast qunrtorof section thirty-one (HI), towmulp twonty-elKht (2S), raiiBo sovi(n(7), east, In Dakota county, Nebraska, on tho lltlidayofApill, lUlH.nt ten o'clock A. M. of said day. JOHN IIAYKS, MortKitKee. Dated this Kith dny or March. HUH. Klist l'UU 8-21-lw Probate No tic: to Creditors In tho county court of Dakota county, Nebraska. In tho matter of tho ostato of Willie L. Itoss, deceased. - Notice Is lioroby Klvon, that tho ci edit ors of the snld deceased will meet tho nd inlnlstiatrlx, with tho will annexed, or snld estate, lxfoio me, county judKO of Dnltotn county, Nebraska, at the county coui 1 1 00m In snld county, on tho 2Uth day of April, 11)18. nnd 011 tho Kith dny of June. 1018, at lu o'clock A. M. ench day, for the purpose of piosontliiK their claims for examination, adjustment and allowance. Tlneo months nio allowed for credltois to present their claims nnd ono year for the adinlnlstratilx with tho will annexed, to settle snld estnto. from tho Utli dny of Match, IBIS. This notice will bo published In the Dakota Uounty Herald for four weeks successively pilor to the 1'Utll dny of Apill, 118. Witness my hand, and sonl of snld court, this Uthday of Mnrcli, A. U. HUH. S. W. McKini.kv. hkaj. County Judge. TI10 Cfll KQ A' HOME EXPECT YOU 6UG Uf.nO to TELL 'EM ALL ABOUT "OMAHA'S FUM &,,&&?. VISIT CEHTBE" THE SSMMP' if i Exhilarating Burlesque; Vaudeville Sfz Atwaja rilldlth PritljCIrl. Funnr Clawns.Oorgeaat Equlpiit, Brilliant Senile Enilrormjnt LADIES' DIME MATINEE EVERY WEEKDAY Everybody Goemj Ask Anybody llm THE EIOCEST ADD BEST SHOW WEST OF CHICAGO Alfalfa, White Sweet Clover, Timothy, and Garden Seed. Pure Bred Poultry. w"eef 00k Aye 2$i-os. Blair, Nebr. Catarrhal Deafness Cannot Be Cured hy local applications, na lliey cannot reach tlin diseased portion of tho ear. Thcro U only one way to cure catarrhal deafness, and that Is by a constitutional remedy. Catarrhal Deafness Is caused by nn In llumcd condition or the mucous llnlns of the Kustachlan Tube Whrn this tubo la InlltuiH'd you liavo n rumbling sound or Im perfect lit-arinB. and when It Is entirely cloved, Diufmss Is tho n suit. Unless tho Inllamniatlon can bo redund and this tubo restored to Ha normal condition, licnrlin; will bo destroyed forever. Many cases of tleufnrss aro caused by catarrh, which Is an Inllamed condition of the mucous sur faces, llsll's Catarrh Medlcln acts thru the blood on tu mucous surfaces of tho rystem. Wo will give Ono Hundred Dollars for any caso n( Catarrhal Deafness that cannot bo cured by Hall's CatnrrU Medicine. Cir culars tree. All DniRRlsts. Tte. it. J. ciiKN;jy & co , Toledo, o. Etti'Vclopcs In EiHJery Size, Color or Qualify AT THIS OFFICE MWf.llfBUaJHL 'H'J'.gJ.CXlf Your Business Solicilul. Auto I hone 111G So ILfoS.!?s. o s;tLiikir Sioux City, Iowa Room 29, Lcrch Blk. Satisfaction Guaranteed Our Boys in France Are Fighting for "Freedom For All Forever" It is your battle Do your share in some way Every Day You can help produce and save food You can help the railroads The service of every railroad ' of every car is vital to our Nation The duty of railroads is increasingly v difficult, and your aid is needed As the war progresses you will be more and more affected Get the Habit Begin Today Load your car lo capacity Load your freight promptly Unload your freight promptly And you ijill have mare cars Chicago, St. Paul, Minneapolis & Omaha Railway B. C. Buchanan, Agent, Dakota City, Nebr. A. W. TRENHOLH Vlco-l'ics.nnd flon'l M'nr ST. PAUL. MINN. 11. M. PEARCE Gonoial Trnlllc UnniiKur ST. PAUL, MINN. N Westcott' Undertaking Parlors Auto Ambulniico Old Phone, 42fi New Phone 2007 Sox City, Iowa. Dr. Koch's Tonics fxtrTcts ' Poultry Tonic Good for Chickens. Weona Dip is a fine Disinfectant for Hogs. One farmer from near Jackson, fed One Pail pf Stock Tonic and Three Packages of Worm Medi cine, at a cost of S-l 50. This same farmer said the Tenic and Worm Medicine did him SfiOO.OO wortlj of good. Persons wishing any of these valuable 'goods can get them at my place in South Sioux City, one block west from end of street car line. E. J. GARLOCK, Agent TttSOl