r
THURSDAY. JUNE 26. 1924.
CEZ FXA3TSKSUTH SSZEEHI! XOTHDIA
PAGE FIVE
V
i
CHANGES IN NEW LAW
REGARDING INCOME TAX
The following statement is issued
by the Collector of Internal Revenue
of the district of Nebraska:
Work on the administration of the
revenue act of 1924 was begun im
mediately upon the passage of the
mem act. New regulations relating
to the income, estate, excise, special,
stamp and other taxes provided for
are being prepared and will be issued
at the earliest practicable moment.
Of immediate interest to taxpayers
is the provision for a 25 per cent re
duction on the income tax of indi
viduals for the year 1923. This 25
per cent reduction is not applicable
to corporations. Many individual tax
payers, anthipating the reduction,
paid at the time of filing their re
turns, on or before March 15, 1924.
only three-fourths of the amount
reported on their returns. These tax
payers have nothing further to pay
this year, unless additional tax is
disclosed in the audit of their re
tui ns.
If one-fourth of the tax was paid
on or before March 15. payment of
one-half of a similar amount satis
fied the June 15 requirement. The
tax remaining unpaid after June 15,
may be pai l in equal installments on
'r before September 15 and Decem
ber 15. respectively.
Taxpayers paying on the install
Qt plan, desiring now that the 25
per cent reduction is an accomplish-
i fact, to pay the remainder of the
tax in full, may of course do so. the
advantage being to the Government,
as well as themselves in the elimi
nation of book-keeping.
Taxpayers who paid in full the
amount of tax shown on their return-,
will receive a refund of 25
per cent without requirement of fil
ice a claim.
Return under the 1924 act are re
quired of every single person whose
Del imome for 1924 was $1,000 or
more, or whose gross income was
5,000 or more, and of every married
I rsoa whose net income was 52,500
or more, or whose gross income was
$5,000 or more. Under the 1921 act
returns were required of married per
sona whose net income was 2.000
or more. The 1924 act provides that
if a married couple has an aggre
gate net income of $2,500 or an ag
gregate gross income of $5,000, each
shall make a return, or the income
( f each shall be Included in a single
joint return, in whi h case the tax
shall be computed on the ugeregate
iit income. Married p"rsons not
living together, such as divorcees or
pi raoBS separated by mutual t on
s' at, are classed as single persons, as
are widows and widowers.
There is no change in the exemp
tion far single persons, which is
$1,000. Married persons, living to
gether, and heads of families are
allowed an exemption of $2,500, re
gardleH of the amount of net in
. Bte. Under the 1921 act the ex
en. pt ion for married persons and
heads of families was ?.."."0 if the
:. income was $5,000 or less and
$2,000 if the net income exceeded
$5,000. No change is made in the
pr- vision allowing a taxpayer, in ad
dition to his personal exemption, a
credit of $4oC for each dependent if
h such dependent is under IS
y urs of age or incapable of self sup
port because mentally or physically
- v.. This $40p credit is not al-
1 nred for the hushand or wife of a
taxpayer, though one may be totally
dependent upon the other.
Formerly, a taxpayer' status on
lat day ,jf the taxable year de
termined the : mount of his exemp
tions. If. the return having been
nri ri! :t calendar year r.as!i, he
r:::rr'e '. or December 31. he was
all wed the exemption g-an'.ed a
married peraoa for the full year
($2,000 or $2,500. a.-ording to the
::. 'unt of net income), though the
ceremony may have been performed
on that day. A person who became
a widow or widower during the
yrar and was not married on Decem
ber 31. was allowed only $1,000 ex
emption granted a single person. If
during the year the bead of a fam
ily ceased the support in his home
of relatives, he was entitled only to
the $1,000 exemption.
I'nder the revenue act of 1924,
the statu of the taxpayer is deter
mined by apportionment in accordant-
with the number of months the
taxpayer was single, married, or the
head of a family. For example, a
taxpayer who marries on July 1.
1924. will be entitled to an exemp
tion of $1,750. F.or the first six
months of the taxable year he is
classed as single, entitling him to an
exemption of $500 one-half of the
$l,o"o exemption allowed a single
LATEST BA3I0 DOPE ON
DEMOCRATIC CONVENTION
The democratis cdnvention this
rooming was occupied with a con
. .d- ration of a number of resolu
tions, one offered by Indiana com
mending the speech of Senator Pat
Harrison and one outlinnig tne rules
of the convention. The report of the
rules committee favored the continu
ance of the two-thirds majority rule
in tne convention and was unani
mously adopted by the convention.
A; 111 o'clock the roll call of the
for the nomination of presi
of the United States was taken
up and the task of presentation of
the names commenced.
Alahama was the first state on the
roll call and Congressman Johnson
of ti at state placed Senator Oscar
YV inderwood in nomination and
when the state of Arkansas was
reached, the name of Senator J. T.
uson was presented to the con
vention: and as was the case with
the Underwood nomination, the con
vention indulged in a very spirited
outbreak.
The greatest demonstration so far
in the convention occurred following
the address of J. D. Phelan of San
Francisco, former senator, in nam
ing William G. McAdoo as the can
eiidate of the party at the coming
election.
person and for the last Bix months
he is classed as married entitling
him to an exemption of $1,250 one
half of the exemption allowed a mar
ried person. In such computation
a fractional part of a month is dis-
regarded unless it amounts to more
than half a month, in which case it
I is considered a full month. These
J figures are based on the assumption
that the re'.urn is made on the cal
endar year basis, as most are.
The normal tax rates are 2 per
cent for the first $4,000 of net in
come in excess of the personal ex
emption and the credits for depend
ents, etc., 4 per cent on the next
$4,000 and 6 per cent on the bal
ance. The surtax rates range from
1 per cent on net incomes between
$10,000 and $14,000 to 40 per cent
on net incomes in excess of $500,
000. Under the 1921 act the normal
tax rates were 4 per cent on the first
$4,000 of net income above the ex
emptions and credits and 8 per cent
on the remainder of net income,
while the surtax rates ranged from
1 per cent on the amount of net
income between $6,000 and $10,000
to 50 per cent of the amount by
which the net income exceeded $200,
000. The revenue act of 1924 contains
a special provision for reduced taxes
on " earned income," which did not
appear in previous laws. All net in
come up to $5,000 is deemed to be
earned income. On this amount the
taxpayer is entitled to a credit of
25 per cent of the amount of the
tax. For example, a taxpayer, un
married and with no dependents,
whose net income for 1924 is $5,000
would pay, without this reduction a
tax of ISO. His actual tax is $60.
From his net income of $5,000, he is
allowed a personal exemption of
$1,000. The tax of 2 per cent on
the $4,000 of taxable income is $S0,
one-fourth of which, or $20, may be
deducted.
In no case is the earned net in
come considered, to be in excess of
$10,000. A taxpayer who receives a
salary of $20,000. for example, can
claim only $10,000 as ' earned net
income."
In the case of a married man with
no dependents whose earned net in
come is $7,000 and who has other
income of $1,500, a total of $8,500,
the tax, without the benefit of the
25 per cent reduction would amount
to S160 $S,500 less a personal ex
emption of $2,500 equalling $6,000,
ox which the tax on tht first $4,000
at 2 per cent amounts to $80, and
on the next $2,000 at 4 per cent, to
On the earned net income the
tax amounts to $100 $7,000 less the
exemption of $2,500 equalling $4,500
on which the tax on the first $4,000
at 2 per cent amounts to $S0 and
on the remaining $500 at 4 per cent,
to $20. One-fourth of the tax on
earned net income, or $25, can be de
ducted from $160, leaving $135 as
the total tax payable.
On a net income of $12,000 de
rived by a taxpayer, unmarried and
with no dependents, entirely from
securities, the tax, considering the
S 000 to be earned (as hereto
fore explained all net income up to
this amount is considered earned)
amounts to $420. Computed without
the benefit of the deduction, it would
amount to $440.
Earned income is defined as
"wages, salaries, professional fees,
and other compensation for personal
services actually rendered, but does
not include that part of the com
pensation derived by the taxpayer
for personal services rendered by him
to a corporation which represents a
distrbiution of earnings or profits
rather than a reasonable allowance
as compensation for personal services
actually rendered. In the case of a
taxpayer engaged in a trade or busi
ness in which both personal services
and capital are material income pro
du ing factors, a reasonable allow
ance a.-- compensation for personal
services actually rendered by the
taxpayer not in excess of 20 per cent
of his share of the net profits of such
trade or business, shall be considered
as earned income, provided that this
allowance does not exceed $10,000.
It is provided, also that in no case
shall the 25 per cent credit on earn
ed income exceed 25 per cent of the
tax computed in the ordinary man
ner. The limitation is applicable in
cases where there is a loss, and the
earned net inceme is greater than
the taxable net income.
The period for filing returns of in
come for the year 1924 based on
the calendar year basis is from Jan
uary 1 to March 15, 1925.
The crowd broke into a great ova
: tion and standards of the states that
are pledged to the support of the
former treasury head were grabbed
up and the delegates joined in a
great procession over the haii and to
, add to the stir and cheering the
band started playing "Over There,"
' and redoubled the noise of the dem
onstration. WINS IN SUPREME COURT.
From Wednesday s Daily
The announcement was received
here last evening by Attorney Will
iam A. Robertson of the fact that the
case of Stevenson vs. Perry, which
was tried in Lancaster county two
paan ao had been affirmed by fie
stai." supreme court. This was an
action in which it was sought by the
plaintiff to secure $1,000 from Glen
Parry of this county alleged to hae
been due on a note which was naue
for th purchase of several shares of
the Hebb Motor Co.. stock. Mr
Perry had not received the ?tock and
I restated the attempt to secur? the
payment of the sum. Mr. Robert
ison reprenuitod Mr. Perry in the
: trial m the distr' -t court of I an
caster countv and in which a ercict
in favor of Mr. Perry was i ' n and
vU it'll ha: now hss't acn.uid by ! o
'. iipreme court.
Sxrvertown means
highest quality, low
cost, long service,
and finally
Tremendous satis
faction. .
Goodrich
Silvertown
CORD
Plattsmouth
Motor Co.
08 EST B THC LONC RUhP y
WINTER WHEAT
ESCAPES RUST
Reports Show but Slight Damage to
Crop in Nebraska Indicated
Outlook for Spring Fair
From reports coming to the plant
pathology department of the state
agricultural college here, there will
be little or no damage from blacK
stem rust in the winter wheat belt
by harvest time, according to the
plant pathology experts, mis asser
tion is backed by information receiv
ed by the department by its agents
over the state.
Owing to the backward weather
the first appearance of rust near in
fected barbarries was June 0, while
the usual time is around May 20, ac ¬
cording to the agricultural experts.
The average time for the first ap
pearance of rust on grains in Ne
braska from the south is June b,
they said. The southern movement
of rust has up to this time been trac
ed onlv as far north as Oklahoma,
according to the pathologists. Thus,
a black stem rust is present in Ne
braska now except in slight amounts
near infected barberries.
The first of this was found near
Panama, Nebraska, according to A.
F. Thiel, state leader of the federal
barberry eradication forces. This
spread for some distance.
"The winter wheat is as far ad
vanced as usual and with rust three
weeks late, we do not anticipate
any great damage to crops in Ne
braska. ' Mr. Thiel said today.
Spring wheat, however, does not
have so good a chance to escape, the
experts said. The rate and extent of
the spread of infertion from the com
mon barberry bush on which rust
gets its start in the spring, will de
pend, from now on, on wind and
wrather conditions, authorities de
clared. The United States department of
agriculture and thirteen north cen
tral states, including Nebraska, are
urging eradication of barberry bush
es as a means of controlling black
stem rust epidemics. Destruction of
these bushes, it is pointed out, will
prevent the development of areas of
infection such as that now under
observation near Panama. These
areas are regarded as dangerous be
cause high winds may carry rust
spores from the vicinity of barberry
bushes to grain fields many miles
away, the experts declared.
Col. Phil L. Hall, of Greenwood,
was a visitor here today to look af
ter some matters at the court house
and calling .on some friends for a
bhort time.
John Bucacek was a passenger
this morning for Omaha where he
will spend the day looking after some
matters of business in that city.
A PILGRIM'S
JOURNEY TO
THE HOLY LAND
, FATHER SUESSER OF THIS CITY
RECOUNTS THE EXPERIEN
CES OF HIS JOURNEY.
TWO WEEKS IN JERUSALEM
Visits the Spots of Sacred History
and the Way Passed by the Sav
ior on His Way to Holy City
From Friday's Dally
A gentle figure in his quiet gar
den at the Holy Rosary parsonage.
Father Ferdinand Suesser of this
city, in living again his experiences
in his recent pilgrimage to the
holy land and the inspiration thai
this touch of the active early as
sociations of the Christ has been a
lasting one with the priest and he
vividly recounts the various inci
dents that were most impressive to
him on the journeys through the
spots that have occupied so large
a part of the Christian history.
The journey to the old world was
made by Father Suesser on the
"Patria" of the Faber line and the
party were all of the pilgrims bound
to the holy land to gather inspira
tion from the scenes there for their
religious work and in this the trip
was immensely successful as the per
sonal touch felt in traveling over
the scenes made historic in the Bible
gave a cleared appreriation of this
divine book and the times in which
the leaders of the Bible lived
The party reached the holy land
at Haifa, and Father Suesser states
that it was with a feeling of the
greatest emotion that lie viewed the
shores of Palestine appear and real
ized that he was about to tread upon
the soil and in the paths where the
Master had walked and mingle with
the scenes that had echoed to the
magic of His words in the years long
gone.
The party was taken by train
from Haifa, leaving there at C
o'clock in the evening and arriving
at Jerusalem about 1 oclock in the
morning and found themselves in
the heart of the unchanged near
east where costumes and customs
have little changed from that of
the old testament days. They march
ed at once to the Casa Nova. a
hotel maintained by the Franciscan
monks for the travelers and pil
grims and here they were given quar
ters for their stay in the holy city.
The first impression of Jerusalem
was most unfavorable as the paving
in the streets was of the small
rounded stones and worn smooth and
slick by the thousands that had pass
ed over it and made travel difficult
in getting around. In fact in the
old city travel with auto or carriag
is impossible as the streets are very
narrow and at frequent interval?
flights of steps lead to other levels
that must be necessarily passed on
foot.
The first real glimpse of the Jeru
salem of the Bible was in the morn
ing says Father Suesser when he
threw open the portal of his win
dow and gazed out to rest his vis
ion on the Mt. of Olives in the dis
tance and which was the first touch
with the scenes he had come to vis
it. He had then alone gone to the
church of the Holy Sepulcher where
the thousands of pilgrims gather
each year to render homage at the
tomb of Christ and the scene of his
death The priest traveled the steps
up Calvary's side and stood softly
murmuring the prayers and re
traced his steps to the place where
rested the body of Christ when tak
en from the cross until the resur
rection on Easter day Here he
found the tomb watched over by a
priest of the Greek church who
largely have charge of the Christ
ian wardenship of the church and
here Father Suesser spnt some time
and offered his prayers. Later he
returned to th hotel and joined the
party that visited the church and
were received by the Roman Catho
lic Patariarch of Jerusalem. the
Christian observances at the church
being under the supervision of the
Greek and Roman prelates. In the
holding of services the different
Christian sects are given certain
houVs to hold service and which pre
vents the clashing that formerly
marked the services.
Another of the points of interest
in Jerusalem was the visit to the
site of the Temple and which is
now occupied by a Turkish mosque
which is known as the mosque of the
Rock and which is a very fine piece
of work but for the visitation of the
Christian it is made as disagreeable
as possible by the Turks, the visitor
is required to remove his shoes on
entering and constantly given to
appreciate the fact that he is defil
ing the place. In fact. Father
Suesser states, the Mohammedan peo
ple are eontantly living in fear that
they will be defiled in some manner
by contact with the Christians, in
all but one respect and that is mon
ey and the Christian money is cer
tainly sought by the thousands of
beggars that infest the country. Be
neath the mosque rests the founda
tion of the temple of the Jewish peo
ple which can be still very plainly
seen and it a wonderful piece of
work and shows the long time re
quired in the construction of the
building.
While the day permitted the par
ty also took in many of the sights
of the city aside from the religious
places in order to secure a more
complete observation of the people
and in this way The bazaar of Jeru
salem, the business section of the
town was visited and here the
stench and filth was terrible for the
visitor from America and Europe
and while there are hundreds of the
open shops filled with many
odors and stench and especially as
the bathtub js an unknown institu
tion to the Turk and the inhabitants:
of the city enjoy themselves without
the dread of the Saturday night
plunge spoiling their amusement.
In speaking of the city of Jerusa
lem, Father Suesser states that af-
i ter the shaues of darkness falls the
town is wrapped in cjuiet and
slumber, the streets are completely
deserted after 7 o'clock and the
only person one meets is an occa
sional officer of the law, when they
too are not asleep. The narrow
streets are illuminated with the
flickering light of a kerosene lamp
Jn the posts tin the eeirners of the
street and electric lights are only
found in a few places where foreign
ers have small plants of their own.
While in there the party from the
"Patria" found the days very warm
and the evenings very cool and
pleasant to sleep. Another of the
peculiar conditions noticed there is
the fact that there is no twilight,
night coming instantly when the
sun sets
In speaking of the country and
the other places of the orient Father
Suesser says that the orient has
changed litle since the time of Ab
raham and Jacob and in the coun
try districts the farmers still use
the crude implements that were used
in old testament tlays and their cos
tumes are still the same alhough oc
casionally one touches a little of
modern day life and one of these
touches is the fact that the compan
ies handling the tourists use the
well known Ford cars in transpor
tation from Jerusalmen to the oth
er places of interest in the holy
land. From Haifa to Jerusalem the
English railroad handles the travel
and have very good service for this
part of the world.
Since the close of the World War
the English government has large
ly administered the government of
Judea and have been starting a
road building program that gives
promise of making the country more
pleasant for the traveler as con
structing real roads instead of the
byways that have existed for years.
The soil of the country and es
pecially Judea is very rocky.
One of the features of the trip
was withheld as the Franciscan
fathers who were constructing a
monastery on Mt. Tabor in Gallilee
were unable to have the dedication
ceremonies that the party had ex
pected to attend as the building was
not in shape to be formallv open
ed. The visit of Father Suesser
brought him in touch with many
strange characters and afforded him
the opportunity of studying the peo
ple and many interesting facts were
brought out from the touch of the
orient but one of the greatest char
acteristics of the resident of the oi
ient is the constant demand for mon
ey, the begging instinct having come
down from generations and high and
low over all part of the country the
traveler is beset with the demands
for alms. The natives, too, espec
ially the Mohammedan population
have very little regard for the truth
and in fact lying is a part of their
nature.
The good priest having read a
great deal of the sheik, and seen the
American dance hall sheik and the
screen article as presented by Valen
tino, was anxious to meet one of
these home wreckers in their native
4
th
TRAILS
OF
AS"
SQIJABE DEAL
p
C4NDERS0N
"The Shingle that never Curls "
SLATE surface for spark -proof safety;
fadeless colors for lasting beauty ; heavier
base for non-curling, non-cracking dur
ability. Your roof deserves them.
Red Blue-Black Green
TIDBALL LUMBER COMPANY
Plattsmouth, Nebr.
heath and accordingly when at Jeru
salem he saw a tall and well built
son of the desert standing in the i.;:
zaar and accordingly struck up an
acquaintance and was told of the
greatness of the sheik and when the
priest offered a cigarette to the
sheik, the nighty- lord of the desert
desired to take the whole p.. kag
and make' away with it and also re
quested a little financial contribu
tion. While the acquaintance of
the sheik was made with some diffi
culty Father Suesser found that get
ting away from him even more of a
problem and the Kheik secured a
brother sheiker and brought him up
to meet the priest and who also v. , -anxious
to secure funds and what
ever would be given him.
The trip was a great experience
for Father Suesser but he says that
cne of the greatest lessons of the
trip was that every man. woman .
child that lives in the United States
should get down on their kr.ee and
thank God that they have a govern
ment like that of this country and
that they live here under the folds
of the Stars and Stripes as it is the
greatest and best country in the
world, and the good priest should
know as he was born in Europe and
has lived in the South American
countries for years.
Journal wart 0l pay. Try Stem
lie
e if Ai of theU
CELEBRATE THE
JULY
FIRECRACKERS
and TORFEDOS2
What would the Fourth of July be to the Young
America without both of these.
You will find ths largest and most complete line of
Fireworks ever displayed in Plattsnouth at the
-Bates Book & Stationery Store-
Corner Fifth and Main Streels
Bs Up drne S1STEIJ
i
AS FA LTS LATE
SHINGLES
BDCK BLUFF'S HEW ST0EE.
From Wednesday's Dally
It has been a number of Jfami
since the residents of the vicinity
of Rock Bluffs has boasted a commer
cial institution, the last store there
having been conducted by the Shera
family some years ago. but at last
the community is to have a n 1
business house estubli-hed in their
midst and which will soon be ready
to open its doors to the public.
County Surveyor Fred Patterson,
who with his family recently moved
back to the farm in Rock Bluffs will
open up the store at his home, dar
ing had an addition built to accomo
date the store and is it now being
placed in shape so that it will only
be a short time when it is ready for
business. The active management
of the store will be looked after by
J.:: - Bita Paterson while bcr father
i bupy with his Official duties nnrt
will prove quite an accomodation to
the residents of that locality.
Attorney Clarence E. Tefft
son. Shedon Tefft of Weepinv Wa
tt r were here for a few hours attend
ing to some matters in the district
court in which Mr. Tefft appeared.
Bj line at foot brills a the Ba!
fioT-er Book and Stationery Start
STRBfeTj
A
i A.NOLLU
TR All
WuiimMkIiii Hi
COVERED
-
ttti 1 1 tm i B w
v
fcjJHE SPANISH
DANCER)
, -1 - A
A
i