THE FRONTIER D. H. Cronin, Editor and Owner Entered at Postoffice at O'Neill, Nebraska, as Second Class Matter "subscription One Year, in Nebraska $2.00 One Year, Outside Nebraska 2.25 Every subscription is regarded as an open account. The names of subscribers will be instantly removed from our mailing list at expiration of time paid for, if the publisher shall be notified; other wise the subscription remains in force at the designated subscrip tion price. Every subscriber must understand that these conditions are made a part of the contract between publisher and subscriber. Display advertising is charged for on a basis of 25c an inch (one column wide) per week. Want ads 10c per line, first insertion. Subsequent insertions 5c per line Holt County Farm War News For increased food production the Food Production Adminis tration will make loans available to farmers through County US DA War Board Officers. Two hundred million dollars or more will be available to farmers for the purpose of expanding their outputs of essential foods. The Holt County USDA War Board is now making arrangements to handle the new credit program. Present employees of the Depart ment of Agriculture will man the new setup. To date we have unloaded 10,500 bushel of Feed Wheat and have approximately 20,000 bushel more ordered, 4500 bushel oi which will be unloaded at Atkin son and 1500 bushel at Ewing. Harry E. Ressel, Chairman, Holt County A. C. A. Prices Held Steady At Local Market Monday With a fair run of hogs and cattle , prices were steady here at the local sale Monday. There were over 500 head of hogs and 200 head of cattle. The price paid on butcher hogs was from $14.25 to $14.40 with an extreme top of $14.50 being paid on a few. Sows brought from $13.75 to $14.00. Little pigs brought up to $9.25 each. In the cattle division, steer calves brought up to $15.45 and heifer calves from $12.50 to $14. Yearling steers brought $12.65 to $13.45 and yearling heifers from $11.50 to $12.50. There was a nice bunch of two year old steers that sold for $12.95. There was a good run of cows with canners and cutters bring ing from $6.50 to $7.50 and beef cows bringing up to $10.60. Bulls ranged up to $10.13. There were a few sheep that brought up to $12.40. Next Monday, February 1, there will be a special horse sale along with the regular auction, starting at 11:00 o’clock sharp. Meeting The Prote n Situation Protein supplement supplies in Holt county continue to be very tiaht, according to County Agent Lyndle Stout, In most cases ani mal proteins, such as tankage, meat scrap, etc., are impossible to obtain. The USDA War Board, cooperating with local feed deal ers, has been able to secure one carload of soybean oil meal from the Commodity Credit Associ ation. By distributing this in lim ited amounts through local feed dealers it is hoped to relieve the serious situation temporarily. As a means of helping to meet the protein shortage, the Exten sion Service has prepared a de tailed list of suggestions for mak ing available protein go farther or making use of protein sources that perhaps have not been uti lized up to the present on many farms. Copies of this circular, CC64, are available without charge at the county agent’s of fice in O’Neill. The statements are arranged for convenient use by those in terested in hogs, sheep, beef cat tle, milk cows, chickens and tur keys. One suggestion, for exam ple. is to avoid waste on non-pro ducing chickens. All surplus male birds, unthrifty, slow developing pullets and non-laying hens ahould be removed from the flock and sold. Federal Income Tax ^Instructions No. 3 Evey individual is allowed credit against his net income which varies with his domestic status, that is, whether he is (a) a single person, (b) a married per son living with husband or wife, or (c) a head of family. This credit is known as personal ex emption, and is shown on line 21 of the return Form 1040. The amount of personal exemption also varies depending upon the period during which the taxpayer occupied that particular exempt ion status. i The personal exemption for a single person is $500 for the year; for a married person living with husband or wife, $1200; and for -Joseph C. Grew Warns-——— Half-Effort Will Not De.sat Japan By JOSEPH C. GREW I'nited States Ambassador to Japan until the outbreak of uar, and author of “Report From Tokio.“ (Written for the Treasury Department In connection wltls the Retailers' “SAT 1TES” campaign to complete the nation’s 190,000,000 partially filled War btamp albums.) \\/ASHINGTON, D. C.—In de * scribing one of the big air battles over Guadalcanal a recent newspaper account tells of an Amer ican flyer who parachuted from his crippled plane to the waters of Lunga Bay. The Navy craft which picked him up next went to the res cue of a Japanese pilot seen strug gling in the water nearby. As the rescua boat reached the Japanese flyer he suddenly pulled out his re volver, aimed it at the drenched American pilot and pulled the trig ger. The cartridge failed to explode. Then the Japanese officer turned the gun on himself with suicidal intent. Again he pulled the trigger and again his revolver failed him. At this point an American sailor knocked him out with a boat hook and pulled him aboard the Ameri can craft a prisoner. Almost daily one reads eye-wit ness stories such as this one, and all of them clearly demonstrate that war with our enemy in the Pacific cannot end in compromise. For ten years I lived in Japan. The truth as I know it from close observation is this: Nothing less than the exertion of our maximum capacities, individually and collec tively, in a war of offense will bring our beloved country safely to the longed-for haven of victorious peace. The Japanese are pawns of a senseless but mighty militarism— a warrior caste which is ruthless and cruel beyond comprehension. From the flood of eye witness ac counts of atrocity and bestiality one JOSEPH C. GREW Says It’s Fight to Finish fact shines clear. We must utterly crush that machine and caste and system. If, however, we Americans think that collectively and individu ally we can continue to lead our nor mal lives, leaving the spirit of self sacrifice to our soldiers and sailors, we shall unquestionably run the risk of a stalemate with Japan. 1 do not have the slightest doubt of our even tual victory. But I do not wish to see the period of our blood, sweat and tears indefinitely and unneces sarily prolonged. We must not fail to realize that we are up against a powerful fighting machine, a people whose morale cannot be broken even by successive defeats and untold economic hardship, a people who gladly sacrifice their lives for their Emperor and their nation. We must also remember that Japan did not start this war without carefully laid military plans for victory over the United States and a peace dictated by their war lords at the White House. This is a total war, the only an swer to which is a total American victory. It is a war in which half measures of any kind mean incredi ble waste of material, energy and human life. In this sense a half filled War Savings Stamp album is symbolic of a half effort. There are, I am told, roughly 100 million par tially complete War Stamp albums now in circulation. These uncom pleted Stamp albums are, in a meas ure, like a 100 million threats to a speedy and victorious peace. On the other hand, for every War Sav ings album completed and cashed in for a Bond, you the owner have helped some soldier or sailor take a forward step on the uphill road to total Victory. ( S. 7rraxurv Dt&artmrf a “head of family," $1200. (Per sonal exemption as head of a fam ily has no effect on liability to file a return). For Federal in come tax purposes, widows, wid owers, divorces, and married per sons separated by mutual con sent, as well as persons who have never been married, are classed as single persons. A head of a family is defined as “an individual whp actually supports and maintains in one household one or more individ uals who are closely connected with him by blood relationship, relationship by marriage or by adoption, and whose right to ex ercise family control and provide for those dependent individuals is based upon some moral or legal obligation.” A single person, or a married person not living with husband or wife, may, therefore, j enjoy a head of family exemption under certan conditions. Taxpayers using a Simplified Return (which is permitted if the gross income for the year is $3,000 or less and derived solely from earnings from employment and or other dividends, interest and annuities) obtain personal ex emption based on their status as of July 1 of the year. Thus, a taxpayer married and living with husband or wife on July 1 is en titled to $1200 personal exempt ion on form 1040A; if he were a widower on July 1, his exemption would be $500, irrespective of the date on which he became a widower. The amount of the ex emption is not deductible from the income but is reflected in the amount of tax shown in the table on the reverse side of the form. Taxpayers using return Form 1040 obtain personal exemption proportionate with the number of months during which the particu lar status is held. Thus, for a person who married on July 1, (who was not a head of family prior to his marriage) the person al exemption would be $850 ($250 for the six months as a single man, plus $600 for the six months as a married man). In this ex ample it is assumed that the wife has no income. Married persons may, however, file joint returns, even though one has no income, and by filing a joint return a couple married dur ing the year may obtain an ex emption amounting to the ex emption to which they would be entitled for the period of married status, plus the amount of their individual exemptions prior to their marriage. In the example given the total exemption in a joint return would be $1100 ($250 for each spouse for six months plus $600 for six months married status.) If a husband and wife living together both have income and file separate returns on Form 1040, the personal exemption ap plicable to a married person may be taken in the return of either or divided between them in any way as they may agree, but the total personal exemption taken in the two separate returns may not exceed $1200. Cardinals Lose One, Win One LastJWeek The St. Mary’s Cardinals suff ered a 39 to 18 loss handed them by the O’Neill Eagles. The first was a topnotch affair with the lead changing many times and it seemed like it was to be a close game. But in the last half the powerful Eagles attack reached the Cardinals and they went down to defeat. Wolfe and Mc Kenna played the best game for O’Neill, while Gallagher and Froelich led for St. Mary’s. The second team also lost to O’Neill 19 to 6, with Korab leading the winners and Golden the losers. Sunday afternoon it was a very different story. The Cardinals from the first quarter looked like real champs and they played the kind of ball that made them Dis trict Champs three years ago From the very start it was the I Yes, you still con borrow IN WAR as well as peace, people need * money to meet special conditions. While borrowing for non-essential purposes is dis couraged by the government, the various loan regulations recognize that people will always need funds for certain sound reasons. If you want a loan, see us. If your purpose is one for which loans may still be made, we will wel come your application. It costs nothing to get the facts, and this is the place to get them. O’NEILL NATIONAL BANK O’NEILL, NEBRASKA Member Federal Deposit Insurance Corporation Cardinals game, they led during the entire game which ended when the Cardinals had scored 34 points, the most in one game this season, to 21 for Spalding Academy. Spalding Academy has a good team this year but the Cardinals seemed to hit their peak and nothing could stop them. Gal lagher and Kelly led the winners while Wray and Kelly played the best for the losers. The second team also came out ahead when the game was over, the score on the scoreboard reading, St. Mary’s 24, Spalding Academy 11. The second team also had a great afternoon. Gold en with 8 baskets to his credit played a brilliant game, as did Brennan. Held Post-Nuptial Shower For Sister Miss Irene Gilday entertained eight guests at a post-nuptial shower at her home Saturday evening, in honor of her sister, Mrs. Ralph Alton, the former Helen Gilday. The young couple were married December 26, 1942, at Bassett. They were attended by Mr. and Mrs. Leo Weller, sister and brother-in-law of the groom. The bride wore a brown and gold street length dress with brown accessories. The groom wore a blue suit. Mrs. Alton is the daughter of Mr. and Mrs. H. F. Gilday of this city, while the groom is the son of Mr. and Mrs. Guy Alton, of Atkinson. The young couple will make their home in Atkinson. Live and Learn Club On Thursday .January 21st Mrs. W. J Wilkinson and Mrs. John Warner were hostesses to the Live and Learn Project Club at the home of Mrs. Wilkinson. All members were present but two. A delicious luncheon was served at one o’clock. The guess ing contest was won by Mrs. Gus Rohr. The lesson on Clothing the Family in War Time was given the Leader, Mrs. Paul Roth. The next meeting will be held February 18 at the home of Mrs. Gus Rohr, with Mrs. Ed Barrett assisting. The Methodist Church Dawson Park, Minister January 31, 1943. 10:00 a. m., Church School. H. B. Burch, Supt. “I used to pray that God would do this or that. Now" I pray only that God will make His will known to me.”—Mme. Chiang Kai-Shek. 11:00 a. m., Morning Worship. Anthem. Message: What Chris tianity Does For Life. 7:00 p. m., Senior Methodist Youth Fellowship. Gene Porter will lead the discussion. Announcements: Tuesday, Feb ruary 2, 7:30 p. m., Choir Prac tice; Wednesday, February 3, 7:30 p. m., Prayer meeting; Week of Dedication, February 28 to March 7th. , Vince Streeter returned Sat urday from Norfolk, where he passed his examination for the U. S. Navy. As he is only 16, he will go into the Navy shortly after his 17th birthday, which is February 14. Mrs. Richard Hect, of Lara mine, Wyo., is making an extend ed visit at the home of her par ents, Mr. and Mrs. Oliver Hill. The Front'er’s Price And Ration Guide RATIONING SUGAR: Number 10 Coupon, War Ration Book One, valid un-1 til January 31, for Three pounds of Sugar. COFFEE: Number 28 Coupon, War Ration Book One, will be valid for One Pound of Coffee un til Febrlary1 7. GASOLINE: Number 4 Cou pons will be valid January 22. All holders of “B” and “C” Ration Books expiring March 1 may make application for renewal any i time after February 1. All Fleet1 Operators with "B” Books having an expiration date of January 31 should make application foi renewal now. Transport and Truck Operators may not receive any Temporary Rations after! January 31. Delivery of Gaso line will be made only on coupons obtained with Certificates of War npppQQitv TIRE INSPECTION: Holders of ‘B” “C” and “T” Gasoline Ration Books must have their tire inspections completed by Febru ary 28. For Local Boards to issue certificates for tires, tubes or re capping services, commercial ve hicles must be inspected and ap proved by authorized OPA in spector every sixty days or every 5000 miles, whichever is attained first. Holders of “A” Gasoline Ration Books have until March 31. I FUEL OIL: Period 2, One Unit Coupons are valid for Ten Gal-; Ions each until January 26; Peri- j od 2, Ten Unit Coupons are valid for 100 Gallons each until Jan uary 2G. Period 3, One Unit Cou pons are valid for Eleven Gal lons each until February 20; Per iod 3, Ten Unit Coupons are valid for 110 Gallons each until Febru ary 20. Period 4 Coupons will be valid January 31. FARMERS AND ALL NON QUOTA MEAT SLAUGHTER ERS: May not deliver in any three month period more beef, pork, veal or lamb than they de livered in the same period in 1941 Further information obtainable from the State OPA office. RATION COUPON BAKING goes into operation January 27 but does not apply to the general public. PRICES COAL: Price increases at mines can be immediately passed on to the consumers by the re tailer under new revised Maxi mum Regulation No. 122. NEW PRICE CEIILINGS es tablished at retail on potatoes, onions, poultry, bananas, cheese, butter and fresh citrus fruits are to be based on mark-up formula varying with store volume. Gen eral effect will be lower prices on bananas, approximately un changed on butter and cheese, slight advances on poultry and citrus fruits. ATTENTION FARMERS! I have leased the Asimus Brothers Cream and Produce Station and will take possession on February 1st. This will be an independent sta tion, owned and operated by myself. It will be my ambition and policy to pay the highest price possible for cream. We will also buy poultry and eggs and handle feed. -KURTZ PRODUCE STATION Phone 211 Give us a call. We guarantee you square treat ment and courteous service. Infantile Paralysis Benefit Card PARTY... PITCH PINOCHLE CRIBBAGE BRIDGE O’Neill High School Auditorium Eight O’clock P. M. Sunday, Jan. 31st PRIZES — REFRESHMENTS EVERYONE WELCOME Admission 45c, Tax 5c.Total 50c MIXED FEEDS used for poul try and ilvestock are now under price control at wholesale and retail. By reducing costs to the farmer will lessen pressure against price ceilings on milk, butter, cheese, eggs and meat. PORK PACKER CEILINGS re placed by uniform pricing to elim inate wide variations in prices for wholesale pork cuts and dressed hogs without raising prices to consumers. SHELL EGGS purchased solely for hatching purposes are exempt eded from price control. Presbyterian Ladies Guild will meet on Thursday, February 4 at the home of Mrs. John Osen baugh, with Mrs. Clara Miles and Mrs. C. E. Jones assisting. Just means “vital” The service we’re giving Electricity’s the basis For all modern living. You need not look far to eee lust how vital electricity really la — lust think for a moment how. In your own home, electricity serves you in practically every phase of your every day life ... in food processing and preservation, meal preparation, cleaning, washing and ironing, lighting, and many other ways . . . even supplying your entertainment So it is In industry, on the farm and in America's vast war production. . . . electricity is on the lob twenty-four hours a day. performing hundreds of tasks quickly, easily and economically. Another In ■ leriee e| ed« depicting Conium* en from A to Z. BUY U. S. WAR BONDS AT LEAST 10