FOR SALE
McCORMICK-Deering 10-ft. disc,
horse power, in good condition,
$40. See any day but Sunday.—
Fay A. Puckett. 42-1*
ABOUT 20 HEAD of Spotted Pol
ands, bred for April farrow.—C.
T, Simonson. 41-2*
EIGHT room modern house,
steam heat.—See R. H. Shriner,
Phone 106. 35-tf
FOR RENT
SEVEN room house, modern ex
cept heat.—C. F. McKenna. 36tf
FOR RENT—980-ACRE farm and
ranch combined, with running
Yffltcr
Also 2000-acne hay and cattle
ranch. — R. H. Parker, O’Neill,
Nebr. 35-tf
FOR SALE OR RENT
320 ACRES of upland prairie hay
land. Sec. 31, Twp. 25. Range 12.
Address Mrs. Antoinettie Srb,
601 1st Avenue, Nebraska City,
Nebr. i 40-3*
WANTED
-YOU WANT EXPERT and effi
dent handling of your livestock,
insured responsibility and
prompt returns of proceeds?
Then consign to FRANK E.
SCOTT COM. CO.. Sioux City.
Ia., the firm with a 31 year record
for dependability.” 27-tf
MISCELLANEOUS
DEBTS COLLECTED—We will
either collect your notes, judg
ments, mortgages, or accounts,
or no charge. Anywhere. 35
years’ experience. Best of ref
erences. Write us. R. C. Valen
tine Co., Marshalltown, Iowa. 39f
NOTICE
The electors of Antelope Town
ship are called to meet in the An
derson school house on Monday,
March 1, 1943, at 2 o’clock p. m.,
foT the purpose of electing a Road
Overser for said township.
FLOYD DeLONG,
42-1 Township Clerk.
Julius D. Cronin. Attorney
(First publication Febr. 11, 1943)
NOTICE OF FINAL
SETTLEMENT.
Estate No. 2923.
In the County Court of Holt
County, Nebraska, February 3,
1943.
In the matter of the Estate of
Michael A. Englehaupt, Deceased.
All persons interested in said
estate are hereby notified that
the Executor of said estate has
filed in this court his final report
and a petition for final settlement
and distribution of the residue of
said estate; and that said report
and petition will be heard March
3, 1943, at 10:00 o’clock A. M., at
the County Court Room in
O’Neill, Nebraska, when all per
sons interested may appear and
be heard concerning said final re
port and the distribution of said
estate.
LOUIS W. REIMER,
40-3 County Judge.
{COUNTY COURT SEAL)
(First publication Feb. 4, 1943)
NOTICE
REFEREES SALE
Notice is hereby gWen in Case
No. 13853 now pending in the Dis
trict Court of Holt County, Ne
braska, wherein John Howard
Gallentine and Gertrude Marie
Hawthorne are plaintiffs, and the
following named persons are de
fendants: Marie F, Gallentine;
Bryan Hawthorne; Martha Jane
Gallentine; William Wesley Gal
lentine; Elberta Gallentine; Jessie
Edna Gallentine; Eli Gallentine;
Della Maude Forbes; Walter
Forbes; Leah Rella Clouse; Char
les Clouse; Martha Amelia Mit
chell Weldon;% George Weldon;
John Allen Mitchell; Mainel Mit
chell; Laura May Mitchell Mc
Henry; K. C. McHeifry; Jessie
Marie Mitchell Hartland; Orval
Hartland; Charles Clark Mitchell;
Bertha Lou Mitchell; Neva June
Ross; Alfred Ross; -—;-Schel
koff, first real tnu; name unknown;
the heirs, devisees, legatees, per
sonal representatives and all other
persons interested in the Estate
of Laura Ann Schelkoff, Deceased,
For Reliable Insurance
PROMPT SETTLEMENT
REASONABLE RATES
SEE
L. G. Gillespie Agency
IW. F. FINLEY, M. D.
Phone, Office 28
O’Neill : Nebraska
< mxxmmmmni::::::;::::::::::::::::::::
RAYH. SHRINER
O'NEILL. NEBR.
X Insurance of All Kinds. Real
Estate And Rentals
F. H. A. Loans @4‘/a%
j Office Phone 106 , Res. 136
Bixxxtmtssttaxxmttttt::::::::::::::::::
' . • • • i • 1 _
THE FRONTIER'S
HONOR ROLL
The following readers have
either called or remitted their
subscriptions during the past ten
days, all of whom have our thanks
for extending their subscriptions:
T. J. Donahoe.
Mrs. E. A. Doyle.
Judge J. A. Donohoe.
Mrs. Martha Gallentine, new.
Mrs. Leone O'Donnell.
Island Construction Co.
Henry Krier.
Mrs. Letta Sexsmith, new.
Elite Cafe.
Mrs. T. S. Mains.
Mrs. Frank Daley.
George French.
Cora Wyant, new.
Mrs. Tena Winkler.
Mrs. M. George, new.
Rev. S. M. Ohmart.
D. H. Murphy.
A. E. Biglin, new.
BRIEFLY STATED
Miss Frances Yocum spent the
week-end in Norfolk visiting with
friends.
Mrs. Pat Sullivan is visiting her
mother, Mrs. Barrett in Fremont.
Mrs. Barrett has been seriously
ill.
Max Chapman left Sunday for
Jefferson Barracks, Mo., where he
is to be stationed with the Army
Air Corps.
Miss Nadine McNally of Schuy
ler spent the week-end here vis
iting Mr. and Mrs. Dick Tom
linson.
Miss Verna Russell came back
Tuesday from Lincoln, where she
had visited relatives and friends
for several days.
Mrs. Ed Campbell, Mrs. Hugh
Birmingham, Mrs. Ben Harty and
Mrs. Ed Gallagher went to Sioux
City on Monday.
Mr. and Mrs. Bill Hanley went
to Sioux Falls, S. D., Tuesday to
visit their son, who is stationed
there with the army air corps.
Pvt. James Soukup of Camp
Wolters, Texas, came Wednesday
to visit his parents, Mr. and Mrs.
James Soukup, Sr. He is on a
ten day leave.
Mr. and Mrs. Fred McNally re
turned to their home in North
Platte last Thursday, after visit
ing their daughter and son-inlaw,
Mr. and Mrs. Dick Tomlinson.
Corporal Gerald Donohoe of Ft.
Douglas, Salt Lake City, Utah,
came Wednesday to spend a fif
teen day furlough visiteing his
mother, Mrs. Elizabeth Donohoe
and other relatives and friends.
Mrs. Margaret Clauson went to
Omaha on Saturday to attend the
Nebraska Star Hairdressers’ As
sociation meeting. She returned
home on Monday.
Miss Lois Jean Robertson, of
Kansas City, Mo., spent the week
end here visiting her parents, Mr.
and Mrs. Sam R. Robertson.
real names unknown; John Doe,
real true name unknown; Mary
Doe. real true name unknown,
and all other persons having or
claiming any interest in the North
Half of the Northwest Quarter
and the West Half of the North
east Quarter of Section Thirty
five, Township Thirty-two North,
Range Twelve, West of the Sixth
P. M., Holt County, Nebraska,
real names unknown.
I That as Sole Referee and In
accordance with the order of the
District Court of Holt County,
Nebraska, made on February 2nd,
1943, I will sell at public venue,
for cash, 15% of which must be
paid at the date of sale and the
balance shall be paid on the con
firmation of said sale the follow
ing described real estate situate
in Holt County, Nebraska, to-wit:
West Half of the East Half; North
west Quarter; East Half of the
Southwest Quarter, all in Section
Thirty-five, Township Thirty
two North, Range Twelve; West
Half and the Northeast Quarter of
Section One; East Half of Section
Two; Southwest Quarter of Sec
tion Three; Northeast Quarter of
the Northwest Quarter of Section
Twelve, all in Township Thirty
one, North, Range Twelve. That
said property will be sold as an
entire tract, or in one or more
tracts, which ever way the entire
tract will bring the most money;
that said sale will take place at
the Front Door of the Court House
in O’Neill, Holt County, Nebraska,
on the 8th day of March, A. D„
1943, commencing at the hour of
10:00 O’Clock A. M., and remain
ing open for at least one hour.
Dated this 4th day of February,
1943.
J. J. HARRINGTON,
39-5 Sole Referee.
Julius D. Cronin, Attorney.
Julius D. Cronin, Attorney
(First publication Feb. 18, 1943)
NOTICE OF FINAL
SETTLEMENT.
Estate No. 2933.
In the County Court of Holl
County, Nebraska, February 13
1943.
In the matter of the Estate oi
Henry J. Cook, Deceased,
j All persons interested in saic
I estate are hereby notified that the
.Executrix of said estate has filec
■ in this court her final report anc
a petition for final settlement anc
distribution of the residue of saic
estate; and that said report anc
petition will be heard March 10
1943, at 10 o’clock A. M., at th<
County Court Room in O'Neill
Nebraska, when all persons inter
ested may appear and be hearc
concerning said final report anc
the distribution of said estate.
LOUIS W. REIMER,
41-3 County Judge.
(COUNTY COURT SEAL)
, 10% OF INCOME
1 IS OUR QUOTA
IN WAR BONDS
Dr. L. A. Burgess left for Chica
go on Saturday, to attend a Dental
convention. He will be gone ten
days.
Mrs. Ted McElhaney and child
ren visited her parents, Mr. and
Mrs. Will Clifton, at Orchard last
Sunday.
Mr. and Mrs. L. A. Johnson en
tertained a group of their friends
at a waffle supper at their home
Friday evening.
Mr. and Mrs. Bill Froelich will
return home on Thursday from a
month’s visit in California, New
York and Chicago.
Miss Irene Gilday went to Om
aha last Saturday to attend a hair
dressers’ convention. She return
home on Tuesday.
Mr. and Mrs. George Zink and
daughter, Syvella, of Randolph,
visited Mrs. Letta Sexsmith on
Saturday and Sunday.
Mr. and Mrs. Glenn I. Spindler
and family, of Grand Island, visi
ted her parents, Mr. and Mrs. R:
N. Brittell over the week-end.
Mrs. Carsten Hanson and son
Bob returned to their home in
Pierce last Saturday, after visit
ing relatives and friends here for
a few days.
Mr. and Mrs. John Osenbaugh,
Mr. and Mrs. C. F. Grill and Roy
Sauers went to Neligh Tuesday
to witness the basketball game
between the O’Neill and Neligh
high school teams.
mr. unu mrs. reuy Dyers, ui
Omaha, visited her parents, Mr.
and Mrs. Sam Barnard and sister,
Mrs. Chris Yantzi, over the week
end.
Mr. and Mrs. Daugherty Con
nolly and daughter left Tuesday
for Scottsbluffs, Nebr., where they
will make their future home. He
has been employed here by the
Midwest Motor Co.
Mrs. J. A. Frenking and son,
John, returned to their home in
Omaha on Monday, after visiting
relatives and friends here for sev
eral weeks. Mrs. Frenking came
to attend the funeral of her
mother, Mrs. J. J. McCafferty.
Pvt. Homer Maring arrived
Saturday from Fort Sam Housten,
Texas on a ten day furlough,
which he will spend with his
mother and other relatives and
friends.
Mr. and Mrs. Charles McKenna,
Mrs. L. A. Burgess, Mrs. Guy Cole
and Mrs. John Conard went to
Neligh Tuesday to attend the bas
ketball game between O’Neill and
Neligh, the game being won by
Neligh.
Mrs. John Conard of Emmet
entertained the M. and M. Club
at her home last Friday evening.
Mrs. Guy Cole won high score,
Mrs. Esther Harris traveling, and
Mrs. Lindberg low score.
Mrs. Bertha Hayden departed
on Tuesday for her home at Long
Pine, after spending several days
here visiting with her sister, Mrs.
Maude Rouse, and other relatives
and friends in the city and in the
Meek neighborhood.
Mrs. Edward Campbell enter
tained the Martez Club at a seven
o’clock dinner at the M. and M.
cafe Tuesday evening, followed
by cards at her home. Mrs. Henry
Lohaus, Mrs. Ira Moss and Mrs.
C. J. Gatz won high score.
Mr. and Mrs. Henry Patterson
entertained Mr. and Mrs. Harry
Clauson, Mr. and Mrs. Chris
Yantzi and Roy Sauers at a seven
o’clock dinner at their home on
Tuesday.
School teachers are serving hu
manity when they stress mouth
cleanliness in the school room,
and advise particular care of the
children’s teeth.—Dr. Fisher, Den
tist. 42-1
Mrs. Helen Sirek, daughter
Yvonne, Miss Mary Carney and
Mrs. Brinkman of Atkinson took
Ted Sirek to Norfolk last Satur
day, from where he returned to
Omaha, where he is employed at
the bomber plant. He visited his
mother and sister on Friday.
Mrs. Lynn Spindler and sons,
of Greeley, Col., are making their
home with her parents, Mr. and
Mrs. George Gibbs, who recently
moved here from Lincoln. Mr.
Spindler is serving with the Army
Air Corps. A son was born to
Mrs. Spindler on January 4th.
Lincoln Daily Journal
11 Weeks $1 ’ A Year $4
People taking 25c a week pa
pers pay $13.00 a year, and due to
not being paid ahead can easily
switch. They get their other mail
through the post office.
The Daily Lincoln Nebraska
State Journal can give two to ten
hours later news out on rural
j routes and in many towns be
I cause it is the only large state
I daily between Omaha and Denvei
1 printing at night, in fact after £
1 ______
Dover the top
:0R VICTORY
INITEO STATES WAR
10NDS-STAMPS
SEW and
SAVE!
Never was there more incent
ive for women to do their own
sewing than today— and they
are doing it.
Mo-De-Gay Prints
Fast Color..I
RONDO, I
Plain Colors 1
Sanforized Prints 1
Fast Color_1_ I
Dotted Swiss I
Assorted Colors_I
Printed Voiles
For Spring & Summer ...vilv
Dress Chambray OQ#*
Plain and Stripes_
Shirt Chambray 17**
Overall Denim 77r
TICKING AQC
Striped, Feather-Proof 7/l»
Bohemian Ticking OQ#*
36-Inch Cretonne 17f*
Blue, Green, Black_ I f
CRETONNE 4Qr
Sateen Finish.. V
Seat Covering 4Qr
Plain or Figured .
Seat Covering CQf»
Plain or Figured ..
CRETONNE igr
Glazed Finished __ 11
o’clock p. m. The Lincoln Jour
nal prints editions right up until
train time day and night. The
Morning JournaT’-comes in time
for mail delivery the same day.
Dailies printed on the Iowa line
edit for Iowa readers.
The Lincoln Journal sells for
three to five dollars a year less
than any other big state morning
daily, and is priced as low as day
late afternoon papers.
By mail in Nebraska and North
Kansas, eleven weeks daily, $1.00,
with Sunday, $1.75; three months
$1.25 daily, $2.00 with Sunday; a
year $4.00 daily, $7.00 with Sun
day; 25c a month higher to other
states. Order direct or through
The Frontier office.
Steel Creek 4-H Club
The Steel Creek 4H Club meet
ing, having been postponed, was
held at the home of Ray Siders
i last Saturday evening. Each mem
ber was called upon by their
leader to describe their previous
assignments in judging, and new
assignments were given.
Each memRet-' decided to do
their bit to aid the war effort by
producing at least 500 pounds of
meat that otherwise would not
be produced on their farm.
Two new members, Harold Mil
ler, son of Robert Miller, and
Bobby Taylor, son of Jack Tay
lor, both of O'Neill, were voted
into the club.
Income Of Farmers
Farmers, which include live
stock raisers, fruit a rid truck
growers, poultry raisers, and op
erators of plantations and ranches,
are liable for Federal incomes tax
returns provided their income is
sufficient to require the filing of
returns. Primarily, due to the re
duction in the credit for personal
exemption, many farmers will be
liable for returns and to the tax
i for the first time for the year 1942.
( Farmers may maintain their
records and fil^ their returns of
income on either the cash receipts
For Sale
HOUSEHOLD
-FURNISHINGS
* AT THE
R. R. Dickson Residence
EVERY DAY
Until Furnishings Are Sold
CALL ANYTIME
Telephone Workers
Are Prepared
for War-Time
Emergencies
Providing telephone service is a round-the-clock, all-weather
job. Service must be protected against storms, fire, explosions
and other disasters. When service is interrupted, it must be re-,
stored as quickly as possible.
In emergencies, the telephone usually carries the call for
help. Often lives may depend on getting the message through.
Service in emergencies is part of the day’s work in the tele-'
phone job.
With the nation at war, every community faces the possi
bility of serious emergencies. Whatever may come, telephone^
workers are prepared to do everything possible to serve the
public. They are better able to serve in war-time emergencies
because they are used to meeting emergencies in time of peace.
northwestern bell telephone company
and disbursements basis or on the
accrual basis of accounting. A
consistent method must, however,
be employed. If a cash basis is
used, Form 1040F, “Schedule of
Farm Income and Expenses,” is
required to be filled out and filed
in conjunction with For 1040. Use
of Form 1040F is optional in the
case of farmers who report in
come on the accrual basis. A far
mer who reports income on the
cash receipts and disbursements
basis (in which no inventories to
determine profits are used) must
include in gross income for the
taxable year (1) the amount of
cash or the value of merchandise
or other property received during
the taxable year from the sale of
livestock or produce which were
raised, regardless of when raised;
(2) the profits from the sale of
any livestock or other items which
were purchased; and (3) gross in
come from all other sources.
Under the accrual basis in
which inventories are used to de
termine the profits, farmers’ gross
profits are ascertained by adding
to the inventory value of livestock
and produce on hand at the end
of the year the amount received
from the sale of livestock and pro
duce, and miscellaneous receipts
of income during the year, and
deducting from this sum the in
ventory value of livestock and
produce on hand at the beginning
of the year and the cost of live
stock and produce purchased dur
ing the year. All livestock,
whether purchased or raised, must
be included in the inventory at
their proper valuation. Livestock
acquired for draft, breeding, or
dairy purposes and not for sale,
may be included in the inventory
instead of being treated as capital
assets subject to depreciation, pro
vided such practice is consistently
followed.
If farm produce is exchanged
for merchandise, groceries, or the
like, the market value of the art
icles received in exchange is to be
included in gross income. The
value of farm products which are
produced by a farmer and con
sumed by his family does not con
stitute taxable income. Rents re
ceived in crop shares are to be re
turned as income as of the year
in which the crop shares are re
duced to money or the equivalent
of money. Proceeds of insurance,
such as hail and fire insurance on
growing crops, are required to be
included in gross income.
Amounts received as loans from
the Commodity Credit Corpora
tion may, at the option of the tax
payer, be considered as income
and included in gross income for
the taxable year in which receiv
ed. The election once made is
binding for all subsequent years
unless the Commissioner approves
a change! to a different method of
accounting. Amounts received un
der the Soil Conservation and Do
mestic Allotment Act, as amend
ed, the Price Adjustment Act of
1939, Section 303 of the Agricul
tural Adjustment Act, as amend
ed, and the Sugar Act of 1937 con
stitute taxable income to the re
cipients for Federal income tax
purposes.
CARD OF THANKS
We wish to express our sincere
thanks to our friends for their
kindness and help during the ill
ness and death of our mother and
grandmother.—Mr. and Mrs. Ray
Haynes, Mr. and Mrs. William
Haynes, Mr. and Mrs. Cecil Hay
nes, Melvin Haynes, Mr. and Mrs.
Clifford Orr, Mr. and Mrs. Ray
mond Haynes, Clifford Haynes,
and Grandchildren.
THE OLD JUDGE SAYS...
i > '
“Judge, there’s been quite a bit of talk going
around about prohibiting liquor in various
spots around the country ... around the
Army camps for one thing. What do you
make of it?”
“Well, Henry, I size it up about like -this.
It looks to me like the folks who are doing
the talking are shooting a littlaJajt higher
than most people seem to realize. Sort of
like the salesman who gets his foot in the
door and before you know it he’s sold you
a bill of goods. Wouldn’t surprise me a bit
if what they’re really aiming for is to take
in the whole country again. We all know it
didn’t work the last time. All we got was
bootleg liquor instead of legal liquor...plus
racketeers, gangsters and the worst crime
wave the country ever saw.
“Seems to me we’ve all got our hands full
to win this war without starting up an argu
ment we just got through settling a few
years back.”
i
Conference of Alcoholic Beveraie InduttrUt, Irj
... —.. I I i I —————