Nebraska State Histori
cal Society
X
V
VOL. NO. XXXTX.
PLATTSMOUTH, NEBRASKA, MONDAY, FEBRUARY 25, 1024.
NO. 65
piatlamowtlb
BAD CHECK ARTIST
HAS AGAIN BEEN
ACTIVE IN CITY
Number of Business Houses Suffer
losses From Operations of the
JIan With the Pen.
From Thursday's Daily J
There has been many cases in re-
cent months when the business
houses of the city have Buffered losses
through the operations of a smooth
individual with a pen and a bunch cl
blank checks and as the result there
are several persons out their funds
and goods as the result of his depre-
dations.
The only relief that can come from
visits of this kind is an iron-clad
and strictly enforced rule not to
cash checks for strangers under any
circumstances unless they have
proper identification and can show
that they are entitled to the courtesy
of having their checks honored by
the storekeepers or clerks.
No one with any understanding.
who is honest in his intentions, will
object to the merchant being safe in !
this regard of demanding identifi-
cation for the cashing of checks, i
There are many strangers here who
are perfectly honest and upright in I
every respect whose checks are as
good as gold, but they being un-
known certainly cannot object to the
safety measures that are' necessary, church of St. Mary Magdalene, in -handling of goods via the Burling
due to the operations of the persons Omaha, Rev. Father Sinne officiat-j ton.
who wilfully try to defraud. The jng occurred the wedding of Miss; Another phase of the matter of
business men do not like to bo di3- Bertha Koeppel of this city, and Leo shipment covered the bread industry
courteous to any of the public but Fassbender of Omaha. The announce-j of the city and which is well worth
this matter has grown to such an ex- raent of tne ceremony came as a dis-i noting at this time. The bakers of
tent that safety first demands that
some steps be taken to check it.
It will be an easy matter for any
one living here who has a checking
account on any bank to establish the
proper identification and those who
cannot are certainly not going to ask
the merchant to go ahead and blind
ly cash a check that may or may not
be worth the paper it is written up- the only out of town guest from this
?,nV Proe3Slonal bi check ar- city lo attend being the bride's
, , W l J0t, haven' room to cora- mother, Mrs. Anna Koeppel. After
plain if he is saved frontpaging the wards the couple left immediately on
check and getting into .jail "M-tbe a wedding trip which took them to
result. Kans2s City nd southern points.
ARE MARRIED IN
COUNCIL BLUFFS
Miss Pauline Ricbey and Eugene
Ebersole Among Omahans Wed
in Iowa City Wednesday
irom Thursday s Daily she began her wedding preparations
The wedding of Miss Pauline net long ago. She has taken part in
Richey, daughter of Mr. and Mrs. many home talent musical produc
Charles Richey, and Eugene Eher- tions at various times,
sole of Omaha, son of Mr. and Mrs. The groom is the son of Mr. and
W. F. Ebersole of Wakefield, Neb.. Mrs. John Fassbender. of Omaha,
took place this afternoon at 3 former well known residents of this
o'clock at the Broadway Methodist cjty. He also attended the Nebraska
church in council Blufts. Rev. R.
Burton Sheppard
ceremony.
licuuiucu me
The bride, who is well known in
,nnH- o r-r
ic Wi. , 7 V..
-j V . .;; -
residents of Louisville, p. -rrand-
ncr,t, h v at r5,.i-,.
uuuauiv.i v . iivv i . -1. infill j
anu a niece 01 r-. j. iticncy 01 mis
city, wore a brown poiret twill travel
ing suit with a small hat to match,
and a corsage bouquet of Ward roses.
Her bridesmaid. Miss Nancy Hulst,
wore a brown satin gown with hat
among the relatives present at the i..nuTDe 01 Jears ago anri tne many ; ferings in a spirit of love and resig
ceremony. IV 3, f t?'anilly .Wl11 bei nation, as edifying as beautiful. Her
Mr. Ebersole and bride will be at
home aft?r April 1 in this city. j
The bride attended the University
of Nebraska where she was a mem-
ber of the Kappa Kappa Gamma so-
roritv. Mr. Ebersole also attended
the University of Nebraska and be-
longed to the Sigma Alpha Epsilon crocus ai ine regular montniy nar-. interment was in the Catholic ceme
friternitv. He served as president Kan festival here yesterday and es-tery ea.t of Manley. She leaves to
of his cias-s in 1922. Mr. Ebersole Pcially from the localities west of mourn her death her sorrowing hus
also served during the world war in the city where travel by car had band, two daughters, Teresa and An
France and was decorated with a bf en made difficult owing to the con- nat one FOn joseph her mother and
Croix de Guerre. . dition of the highways. The past few three sisterg. Mrs. Anna Miiasky.
DOING VERY NICELY
rrom Tliur1ar'
Daily-
Mrs. A. D.
Asrh of Murrav who
asco 01 iviurriy, -w
has been at the Immanuel hospital
in umana ior tne pasi 11 ve mumua and a very ood local trade as re
assisting in the care cf her nephew, ported by alJ of the business houses
R. G. Baldwin, who has been there for the day
recovering from an operation, was in . J
Mrs.C Scr2ytS MdS GIVES PLEASANT SURPRISE
13 doirg nicely and that they expect-
to be able to return to the farm From rrfdy' DJir
near Murrav some time in March. A number of the seniors of Central
Mr. Baldwin was affected with an high school surprised Miss Roberta
abcess near one of his lungs and Propst on her eighteenth birthday
which necessitated a very serious op- at the home of Mr. and Mrs. J. F.
eration and from which he is slowly Sindelar in Omaha. The evening
recuperating, but the indications was spent radio-dancing and play
point to the fact that the operation ing games, cne of the amusing inci
is a great success and that the pa- dents was a mock marriage. At an
tient will soon be on the highway to early hour cf the morning delicious
complete and permanent recovery.
CARD OF THANKS
We desire to express our deep
gratitude and appreciation to the
friends and neighbors who assisted
eo splendidly in saving our home
from destruction by fire and we as-
sure them that their kindness will
ever be remembered. Mr." and Mra.
W. W. Wasley.
UNCLE HENRY DOING FINE
From Friday's Daily
Word ha3 been received from Mr.
and Mrs. Henry Boeck, old Cass
county residents, who are now living
in Los Angeles, California, and in
which Mr. Boeck expresses his ap-
(preciation of the many kind words
and post cards received by him on his
birthday. Uncle Henry, however.
Eiiui.es mat me inenus nave aaaeu a
year to his age that he is not en
titled to. as he has just passed his
ninety-first birthday and is now on
the wav toward the ninetv-second.
Mr Boeck states that he received
congratulations from sixty of his
friends on his birthday and is very
g-iad to hear from them all. He also
extends his well wishes to Col. M. A.
Bates of this city, who is his junior
by some ten years. Mr. Boeck also
renews his subscription to the Jour-
nal of which he has been a reader
for forty-three years
WELL KNOWN NEB.
CITY COUPLE ARE
MARRIED IN OMAHA
Groom is Son. of Mr. and Mrs. Jehu
Fassbender, Former Residents
Mc fitv
1 y
From Thursday Dally
At 11 o'clock this mornine at the
tinct surprise to Nebraska City
friends, for Miss Koeppel had made over the Burlington of flour and oth
no definite announcement of hcrier supplies, have been compelled to
wedding date.
The engagement of the couple had
been announced for several weeks
and it was known that the wedding
would take place early this spring.
A quiet affair was the ceremony.
!The bride wore a dark blue travel
ing suit.
Mrs. Fassbender is the youngest
daughter of Mrs. Anna Koeppel, of
this city. She attended the schools
here and is a graduate of the Ne
braska City high school. Possessing
a rich soprano voice, she later chose
a musical career and appeared for a
short time in musical comedy work
in the east. Returning to Nebraska
City she entered the office of Pitzer j
& Tyler, where she remained until
ritv srhnni
lie reecntly completed
a coursp in undertaking at a rhfoaei
- ---- --- - -
srlinnl nrn ri rorpirnd nia Hperco 1
to r.racti-e A Nebraska
to r.ractl.e in -Nebraska.
i,lr- 'ci .'irs. rassoenaer win re-
turn 10 :eorasKa cuy in two weeks t
t ,ro u-in, .Ka ttrfa'c. I
and be at home with the brides
nome wun me Driae s
mother at
i2u first corso. ina'
groom is undecided where he will lo-
cate. Nebraska City News.
Mr. Fassbender is well known in
rintsmouth where he has frequently
"0-" '" marriage.
ouxim v,xia oaurjC-Jts
From Thursdays Daily
The cold r.nd blustry weather of
the past few days served to check the
months have not been the most!
pleasant for the travelers and the
monthly bargain days have fallen on
some of the worst weather of the
, v.
i forrf, however to snan un tho nf -
fering3 of the merchants of the city
- r 1
refreshments were served. The Sin
delar home was elaborately decorat
ed with Washington favors.
Those present were the Misses
Wilhelmina Payne, Frances Bell, Nell
McDowell, Celia Howarth, Lillian
Maddison, Arlene Fae Gilmore and
Robert Chadwell, Ford Robinson,
Edwin Maddison, J. Kenneth Myers,
Jack Trenerry, Earl Barnett, Sedley
B. Davis and the guest of honor,
Miss Roberta Propst.
BUSINESS MEN OF
CITY SPEND LARGE
SUM WITH "0"
Survey of Situation as Regords Ship
ments cf Goods Shows Almost
All Come on Burlington
From Friday's Daily
The committee of the Ad club has
been making a survey of the situa-
tion here as regards the shipments of j The commissioner is we!! known over
goods into the city by freight and,the county a3 he has held the offices
express over tne iiuriington ana aiso
by truck and to get a thorough and
complete line-up of the situition, a
series or questionnaires were sent
out to the various business houses to
be filled out and returned to tho com
mittee and the report made at the
meeting of the Ad club yesterdr.y af
terroon and at which was present as
guests of the club, a committee of
the Burlington employes.
The showing made was really sur
prising to the committee as it show
ed almost a universal shipping over
the Burlington either by freight or
express and the sum of money paid
out by the various business houses
of the city for shipment by freight
or express in the year 1923 was $75,
000. Compared to this showing wa3
a total of $2,200 that had been spent
on truck transportation, and the
committee has planned to practically
eliminate the truck shipments and
make the city
100 per cent cn the
the city, who do all of their shipping
compete with the truck maintained
by Omaha bakeries and which have
delivered bread here and to this there
ban been a great demand for the Om
aha bread from the residents here
that has resulted not only in a loss
to the local baker, who lives here
and maintains a part of the commun
ity life, but also means a lessening
cf the revenues to the .railroad by
checking the output of the local bak
eries that patronize the railroad
transportation.
FUNERAL OF MRS.
WILLIAM RAUTH IS
HELD AT MANLEY
M?.ny Attend Last Services Held .!
St. Patrick's Church For This
Well Beloved Lady.
From Friday'.-? Daily
Mary Bergman was born In Tole-
Ido, Ohio, on January 18. 1872. She
; was married in the Catholic church
in Pinttsmrmth to Will Rauth on
Fehruarv 2. 1S91. moving to the
i ... t-. 100.1
liuuit; wnere iaey iiuw me. u i-v
.. -. -r rr
liny m, l . . ' ( , i
where they went to educate their
son, Joseph, returning in 1323 to
.vliprp thpv now reside
mey now resiut;
Three children were
Three children
,-ere born and all
1
Her deaih was very sad. due to the
nature of the disease, and with her
during her illness were her husband
and children, doing everything tnat
human affection and untiring ten
derness could suggest to alleviate her
sufferings. She accepted all her suf-
upright and honest life met its final
crowning reward in a peaceful and
holy death, surrounded by her pas
tor, family and numerous friends.
Funeral services were held in St.
Patrick's church in Manley at 10:00
,o'clock. Saturday, Feb. 16. 1924, and
-o-i . mt tt t ono
Mpj-er, four brothers, Ernest, Her
man and Louis Bergman of Toledo,
"""-.nearers were August Stander. Frank
i - . . . "...
hiarnpr hant Poro-TYio rt wnrin nn
Bergman. Albert Tighe and Robt. D
O Brien. Those who attended the
funeral from a distance were Mr
and Mrs. Wm. Glaubitz and family,
Mr. and Mrs. Aaron Rauth and fam
ily. Elmwood: Mr: and Mrs. August
Glaubitz of Chappell; Mr. and Mrs
Tank Grauf and Mr. and Mrs. Ed
Korell, Plattsmouth; Mr. and Mrs.
Frank Stander and family. Mr. and
airs. Mike Honer and family. Miss
.uiy nghe. Miss Teresa Tighe, Mr
tienry Peterson, all of Omaha.
sympathy of the entire community
goes out to the bereaved family in
their hour of sorrow.
WINS THE PRIZE
""rom Thursday's Daily
The firm of Lorenz Bros., as a
special Bargain Wednesdav Drize. of-
fered $5 In trade at their store to
the one holding the lucky number,
chances on which were offered with
each purchase. The winning num -
her was 31 and was held by William
Matschullat, Sr., who will be given
the prize as advertised by the firm,
FILES FOR COMMISSIONER
From Thursday's Daily
With the nearing approach of the .
primary election, the candidates for
office are becoming more numerous
and the latest to toss their chapei:u
into the ring is County Commission
er George L. Farley, who yesterday ,
filed in the office of County Clerk
George 11. Sayles his papers as a can
didate for the republican nomination
for the office of county commissioner
from the first commissioner district. ;
Mr. Parley was elected to this oft ice
in the fall of 1920 and is just round-
ing out his first term and at the
urging of his friends has decided to
pntpr tViA rar atmin for rp.f.pcHnn
jof county superintendent and also
coun(y assessor,
' "
IGGEST YEAR IN
HISTORY IS AHEAD
OF FORD PLAi
George Petring, Local Dealer, He
turning From Auto Show, Says
Ford Exhibit Brew.
From Friday's Daily
The biggest year In ti:e history of which was a very attractive part oi
the Ford Motor company is being tho afternoon's entertainment. As
predicted by George K. Petring, lo- Lady Washington, Mrs. J. E. Wile3
cal Ford dealer, who has just re- presided over the occasion with de
turned from a visit to Omaha, where lightful hospitality,
he attended the Nineteenth Annual During the afternoon a very de
Automobile show and visited the iightful program was given in which
factory of the company, which is readings were offered by Helene Per
now being remodeled and enlarged. ry, Dorothea Pond, Alice Crabill and
Mr. Petring says that the way the Miss Crabill was accompanied at the
crowds flocked to see the Ford ex- piano by Miss Helen Wescott. Little
hibit of cars, trucks, Fordson trac- Miss Mary Catherine Wiles and Mrs.
tors and commercial body jobs that
there is little doubt that the public's
interest in the automobil is increas
ing all the time.
During show week, he says, Oma
ha and its thousands of visiters turn
ed out en masse to "look the Ford
and Lincoln exhibits over." Unusual
interest was attained this year, he
asserts, because the Ford Motor com-
pany is remodeling and. enlarging it3
factory at 16th and Cuming streets,
This is the largest automobile plaut
in Omha and will emp'ioy 1,100 per-
sons, with a capacity of GOO cars ev-
try eight hours.
In addition to this fact, the Ford
Motor company had a special exhibit
in the building just south of the au
ditorium, w here a complete line of ,
Ford and Lincoln cars, as well as j
Ford commercial cars and Fordson '
tractors were on display. In addi-
tion, the company threw open its fac-
tory at 16th and Cumins streets to!
the public pnd thousands took arl-!
vantage of tho chance to see the as-
sembly plant in operation 1
Mr. Petring says that other com- ,
panics also reported a most excellent .
attendance at their exhibits and the
'riftnatrt- q a u-hnlo Kr.lioi- Dt ro
year will be most prosperous.
ADDRESSES THE
HIGH SCHOOL ON
FIRST PRESI!
Attorney A. L. Tidd Gives a Review
of the Life of Father of His
Country to Students.
F"mrn FiaiLy' DaJly
This morning at the convocation
period at the High school Attorney
A. L. Tidd was the speaker at the ob-
sorvance of Washington's birthday lut"m fcII1 l,iai ",nw
and c-ave a verv interesting talk on a,R(i by ,hls mtentness and interest in
the life and works of the first nresi- the business became a member of the
dent of the republic. " :?-rm,wIUC '3S ,rhaf,d t0
The address cf Mr. Tidd was heard aughn-Polk Co. Mr. Polk now has
with the greatest of interest and was (he control of the business and has
verv thorough in covering the life iust recently secured additional
of Washington, from his youth in the ground for an additional to his store
Virginia plantations to the time he building and has real estate in New
became the head of the government castle valued at 575.000. (
and took up the struggles of the col- j
onies for independence and the strong HAVE EXCELLENT HOG SALE
position that General Washington
had taken at the close of the war for From Friday's Daily
the adoption of the federal constitu- Last week the Schaffer Brothers
tion and his views as to the future heid their fine ho, sale and with a
course of the nation as indicated in ood crowd, considering the condi
his farewell address to congress and t?nn nf the roads, had a eood sale.
his state papers that had been given
in his eight years in the presidential
office. Mr.. Tidd had devoted much
thought to the subject and gave a
most interesting and instructive ad
dress to the young people.
FILES FOR DISTRICT CLERK
Vrota Friday's Dlly
Another of the filings to be made
in the primary race for office at the
TheiAnril trvout is that of Clarence D.
Beal. who yesterday afternoon en-
tnr-arl tho liata 99 a rnndfilatp for tlii
position of clerk of the district court
on the republican ticket. This is
the second filing for the position as
James M. Robertson, present clerk of
the court, has already filed for re-
election. Mr. Beal was a candidate
at the primary election four years
'ago against Mr. Robertson and was
defeated but will again try the issues
; for the office. The new candidate is
!well known over a large part of the
county, is a former service man and
well and highly esteemed by a large
circle of friends.
COLONIAL TEA
IS A VERY PLEAS
ING SUCCESS
Social
Workers of lli3 Methodist
Church Entertain Triends
Very Pleasantly.
From Thursday's Daily
The ladies of the Social Workers
society of the Methodist church were
ViTV dt-lishtf 111 llCEtesSeS at a Golon-
ial tea at the panors of the churc h
on Tuesday afternoon which will be
very pleasantly remembered by those
who were in attendance.
The parlors of the church were
j transformed for the occasion into a
veritable bower of beauty by the la-
; dies and the floor made attractive
; with large rugs end the homey ap
pearance added to by the cozy chairs
and floor lamps that cast over the
T scene a pleasing glow.
The ladies served at the small ta
, bles which were arranged with the
decora tions of red candles and flow-
' ers that were also used in the decora
tions of the large serving table.
To add to the proper settings of
.the occasion the members of the so-
ciety that were engaged in the serv
ing were dressed in the colonial
styles of our great grandmothers
William Baird were also on the pro-
gram with well chosen readings. In
the musical portion of the program
there were many very fine selection
heard. Mrs. E. H. Wescott with a vo
cal selection and Alice Louise Wes
cott in a whistling solo, were both
accompanied by E. II. Wescott at the
piano and were much enjoyed. Misses
Helen Wurl and Heen Ceder were al-
so heard in two very pleasing piano
numbers and Miss Martha Gorder in
a saxophone solo' in. which she was
atompanied by Mrs. Gorder at the
piano.
FORMER PLAITS
MOUTH YOUTH IS
BRANCHING OUT
Oaklev Pclk, Fcrmer Kesident Her?,
New One of the Leading Citi-
. - J ,
zens 01 -wewcasue, AD-a-
,
Prom Friday's Daily
The frien.Js of the family and the
j former school friends of Oakley Poik
; will be pleased to learn that the
young man. who is now located at
'Newcastle, Indiana, has become one
of the leading citizens of that city j
land one of the progressive business
men of that community. Mr. Polk
was born in Plattsmouth and spent
his boyhood here where his parents,
Mr. and Mrs. M. D. Polk resided, and
he received his education here in the
Plattsmouth schools which fitted
him for his future success in the bus-
jinoss world.
: reaching manhood Mr. Polk
jwKh his mother, removed to their
'oic llome n tne state of Indiana and
his success there has been marked,
Ho, et,el"e1.d. ih emPlov the
;iUf uiuuuns .o. as a youm ami
disposing of a lot of excellent hogs,
which went all over the country and
will add to the reputation of this
firm as breeders of nothing but the
best of hogs. They surely know a
i good hog and have made a sp?cialty
,of the famous Duroc Jersey and have
one of the best of boars and a num
ber of others almost equally is fine
as the first, as they are away ahead
of anything which is offered by many
breeders and this is recognized by
many who are in the business them
selves. POLICE TO SEEK CARS BY RADIO
Police bulletins will be broadcast
from Station WOAW every night at
6 hereafter, with the exception of
Wednesday and Sunday nights. j
A. C. Greene, sheriff at Demson,
la., in a circular letter advising all
Iowa sheriffs of the fact, urges them
to equip their offices with receiving
sets, and to supply information con-
cerning stolen cars and other police
information to Station WOAW by
mail, telegraph or telephone.
HOLD THEIR ANNUAL BANQUET.
From Friday's Daily
The Woman's club of Alvo. and
more properly known as the Wom
an's Reading club, which had been
preparing to hold their annual ttan
; quet on St. Valentine's day. were
interference, until last Thursday
evening, when they held their meet
ing ct the home of Mr. and Mrs.
John 1). Foreman, where a large
number of the members were present,'
?.s well as other folks about the coun
tv win ramp cs suests.
- -
who were privileged to attend.
DISTINGUISHED
DANGERS FETED BY
OMAHA FRIENDS
Mrs. R. F. Patterson of This City a
Guest of the Altrusa Club at
Denis-Shawn Luncheon.
From Thursday's Dally
One of the social events of the
vinter season in Omaha has been the
isit there of the distinguished danc
rs. Miss Ruth St. Denis and Ted
hawn, the greatest of the modern
lassie dancers and yesterday after
noon the two artist3 were entertain
ed as guests at the luncheon of. the
Mtrusa club at the Brandei3 res
taurants.
At the luncheon of the club, Mrs.
1. F. Patterson of this city wa3 one
if tho guests and had the pleasure
f meeting Miss St. Dejiis, who i3
resenting her dances this week at
he Brandeis theatre in conjunction
vith Mr. Shawn.
At the luncheon. Miss St. Denis
was made an honorary member of
fbecluh which is an organization of
irofessional and business women of
the metropolis and the members of
the club enjoyed very much the short
liscussion by Miss St. Denis of the
history of dancing, tracing the origin
if the dance back to the earliest times
-nd its development as the earliest
-f the arts of the human race, the
ooetry of motion, the first step of
'he race toward the artistic life that
listory has record of.
Preceding the luncheon the mem
bers of the club enjoyed a visit to
he Blackstone hotel, where the stu
dio of Mrs. Mary Cooper, one of the
Denishawn pupils, is located, and the
little group of dancers entertained
the members very pleasantly with the
classic dances which have been in
troduced by the two distinguished
dancers to the stage.
LITTLE ONE ARRIVES
From Saturday's Daily
The announcement has been re
ceived here of the birth of a fine lit
tle son, Charles Marvin, to Mr. and
Mrs. Clyde M. Cavender, of Havelock.
The little man was born Thursday,
February 21, and with the mother,
is in the best of shape and the oc
casion has brought much happiness
to the proud father.
The evening wa3 most pleasantly ; rom r"uix 1,1.
spent with an excellent program.! Changes wrought by births, deaths
The affair partook of the mid-winter and marriages during the last year
fete-dav. St. Valentine's, and also affect materially income tax returns
a bit of patriotic flavor with decora- for he ear 19-3- Millions of babies
tions of Abraham Lincoln and George added to family circles. l or
Washington, whose birthdays come eacu. the parent, in addition to V.9.
during the present month. These personal exemptions allowed mar
features added much to the occasion ried couples, are entitled to a $400
and v.-ith the elegant cousine made credit for a dependent, says a state
the meeting one much enjoyed by all'nitnt issued Internal Revenue Col-
pJaJLJ- ieePdiai i t y f 9--WV-
Making Business
Pleasant!
There's no reason why business rela
tionships shouldn't proceed on a basis of
sincere friendliness and a genuine regard
for each other's best interests.
Because we believe this, you'll find
The First National Bank a congenial,
gratifying place to transact your banking
business.
We invite your account.
The First Mtional Bank
THE BANK WHERE VOL) FEEL AT HOME
PIATTSMOUTH jlL "NEBRASKA
"The Bank Where You Feel at Homer'
MANY CHANGES IN
THE S: JUS OF TAX
PAYERS POSSIBLE
Births, Eeaths, Marriages and Di
vorces During 1923 All Enter
into Determining Eate.
' TT, nt J T 1 -
lector Allen, which continues:
''Boys and girls who become self
supporting and whose parents allow
them the use of their earnings with
out restriction, form a new class of
taxpayers. Each must file an income
tax return and pay a tax on his or
her income, if such income was in
excess of $1,000. The earnings of de
pendent minor children who have not
been 'emancipated' (allowed the ue
of their earnings by their parent")
must be included in the parents' re
turn of income.
"Widows and widowers who lo-t
their spouses during the year 1923
are especially affected. Unless re
married on or before Dec. 31, 1923,
or unless the head of a family, they
are allowed only the $1,000 exemp
tion granted to a single person. The
same applies to divorcees.
"Widows and widowers are not re
quired to show on their individual
returns the income of husband or
wife up to the time of death. The
income of a decedent is considered
separately, and a returq must be fil
ed by the executor or administrator
of the estate. The executor or ad
ministrator who makes a return fcr
a decedent is entitled to claim for
him his full personal exemption, ac
cording to his status as a single or
married person at the time of death.
"In an individual return the tax
payer's status as of Dec. 31, 1923, de
termines the amount of his exemp
tions and credits. If on that dav
(the taxpayer was married and liv-
ing with wife or husband, the exemp
tion is $2,500. if the couple's net in
come for 1923 was $5,000 or less,
and $2,000 if the net income exceed
ed $5,000. If single, the exemption
is $1,000.
"If. on Dec. 31. 1923, a single per
son, because of some moral or legal
obligation, was supporting in his
home one or more relatives over
whom he exercised family contrcl.
he was the head of a family and i3
entitled to the sr1:: exemptions
granted a married p :i- If his sup
port of such relati-. -.ased during
the year, he is entities! only to the
$1,000 exemption. 1:' a dependent
dies during the year, the $400 credit
for such a person is not allowed.
"Taxpayers are reminded that the
period for filing returns ends at mid
night on March 15. Failure to file
within the time prescribed renders
the delinquent liable to heavy pen
alties." L. J. Mayfli'd of the Louisville
Courier, Mr. and Mrs. Richard Lo
berg and Martin Sjogren of Louis
ville were here today attending to
some matters in the office of the
clerk of the district court. Mr. and
Mrs. Lcberg making application for
their citizenship papers.