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About The Loup City northwestern. (Loup City, Neb.) 189?-1917 | View Entire Issue (May 20, 1915)
rniTMif ac — — LOUP CITY NORTHWESTERN CHIPMAN & HARTMAN, Publishers. Entered at the Loup City Postoflice for transmission through the mails as second class matter. Every subscription is regarded as an open account. The names of subscribers will be instantly removed from our mail ing list at the expiration of time paid for, if publishers shall be notified; otherwise tlie subscription will remain in force at the designated subscription price. Every subscriber must understand that these conditions are made a part of the con tract between publisher and subscriber. THE INCOME TAX. Because of imperfections in the' income tax law, numerous amend ments will be recommended to the next congress by the treasury department. Official experts are quietly at work on this statute, preparing a report on the crudities it contains and outlining proper legislative action to correct them. The law is honeycombed with errors. A striking illustration of this thread of weakness that runs through the whole gamut of demo cratic legislation occurs in one of the most vital provisions of the income tax law. It relates to deductions that shall be allowed in computing gross income, a basic element in this system of taxation. Paragraph B of the law states that “in computing income for the purpose of normal tax there shall be allowed as deductions’" among other things “losses actually sus tained during the. year incrured in trade” etc. What is the meaning of the words “in trade?” The courts must decide. The phrase is capable of an in finite variety of interpretations. As construed by the treasury de partment, deductions from gross income for losses “in trade” can be made only in connection with “that which occupies and engages the time, attention, and labor of anyone for the purpose of liveli hood, profit or improvement; that, which is his personal concern or interest, employment, occupation, but it is not necessary that it should be his sole occupation or employment.” For instance, it is said that if a grocer has invested in real estate, in making his income tax return any real estate profit must be added to gross income; but losses from real estate investment must not be deducted from gross income. From every part of this country bitter complaints have been made against this ruling, and the ques tion is to be taken to the courts I m* • . — for final adjudication. Whether the ruling is right or wrong, it is the uncertainty of the statute that reflects upon the intelligence of the political party responsible for it. Nothing but heedlessness could have permitted it. The tax payer bears the burden of the blunder, for it is a maxim in governmental affairs that every doubt in a law is resolved in favor of the govern ment by the administrative of ficers. "Errors in the income tax law are too numerous to mention in detail. Witness the fact that in the first few weeks of its operation thous-! ands of applications for refund were made. One of these has just. been allowed, and is a fine example of the law’s uncertainty: The department refunded to one j man who had paid $500 as income ' tax all but $12 of that amount. He had had the help of a revenue officer in making his return, yet so indefinite was the law that for! fear of violation he paid the govern ment $500 instead of.$12. Examination of the department decision on.the income tax law shows a mass of contradictory rul ings. Over and over again opinions were reversed and re versed, because the terms of the law did not admit of clear interpreta tion. Every day additional evidence is found that adds to the long list of legislative blunders committed by the democratic administration. Future congresses and the courts must correct the mistakes, and meanwhile the people must pay i for them. If some ingenious statesman could devise and secure the adop tion of a scheme by which the’ salaries of members of the politi | cal party in power would rise and ! fall with the general business con ditions, we should not wait so long for remedial legislation. If. ; for instance, the democratic sena , tors and congressman who helped .frame the tariff law found their j salaries dwindling at the same rate that the incomes of manufacturers and laborers are decreasing, there ' would be loud demand for a special session to revise the tariff. Then, too, if the compensation that goes to the occupant of the executive mansion were cut to correspond with diminished incomes received by private industry, perhaps we should hear less about industrial conditions being a "state of mind. ” I ..111IMM New Perfection Oil Stoves AWOMA N'S time is su taken up with liousework, and with her other duties the hours, fly so fast—that before she knows it it's meal time again! No. 7, New Perfection Complete $25.00 The Mew Perfection Oil Cook stoves are especially designed for the busy woman with three meals a day to prepare for her family. Call and see The New Perfection at J. A. ARNETT & SON’S k Iu P.116 the character, political tendencies and affiliations of the republican candidates will be scrutinized more keenly than ever by the voters. The next adminis tration will have a great construc tive work to do, growing out Of the blunders of the present ad ministration, and out of the changes wrought by the war in our commercial and international relations. In order that this work may be permanent, it must be done in a progressive spirit. —Portland Oregonian. Some genius claims to have dis covered a way to make butter out of sunflowers. He is a relative of that man who tried to extract sunshine from cucumbers and of that other man who is trying to find consolation for democrats in the present political situation. Removes blackheads, clears the blood, brightens the eye, sweetens the whole systeip, beautifies from the inside. Nothing helps make a pretty face, winsome smile, as Hollister’s Rocky Mountain Tea. Try it tonight, 35 cents.—Swanson & Lofholm. The Graduating Class of 1915 Loup City High School Carl G. Amick Hannah M. Anderson Atholbert E. Chase Grace L. Daddow Bessie A. Fisher George X. A. Leschinsky Maggie C. Christensen Bertha A. Christensen Verla F. Fowler Martha Eunice Chase Eloise B. McCray Ruth R. Miner Blanche Fisher FernM. Rowe Fay A. French Forest T. Larsen Bessie A. Fisher Eva L. Watts George W. Woten, Jr. Bernard L. Slocumb Rigdon H. Slocumb Edythe E. Olson Earl B. Taylor C. Myrtle Phillips L. Mason Phillips Blanche Nickolaus Alice M. McBeth t If you expect to remember them, dont forget that the most appreciated gifts come from a jewelry store Haven’t you noticed that after graduation, when they are showing the presents to their friends, most attention is given to the diamond, the watch, the ring, the pendant, or other articles of jewelry they may have received. ’Tis always so. We show these lines in all their matchless beauty. Our stock contains the newest ideas of designs. We show them in sufficient variety to enable all to be suited at a big range of prices. Don t fail to see our line—bought for this commencement season. Be sure to watch our windows for appropriate gifts H. N. ELSNER, Jeweler LOVP CITY, NEBRASKA Sure Rebate to Ford Buyers It is now an assured fact that buyers of Ford cars will share m the distri bution of the $15,000,000 rebate. Are you in on this rebate? If not, why not? What Mr. Ford Says: “You may say’’ was Air. Ford’s deliberate and signifi cant reply to this-—“You may say that we shall payback to each purchaser of a Ford car between August 1, 1914 and August 1. 1915, barring the unforseen, the sum of $50. You may say that / authorized you to make this statement!” A. C. OGLE Local Agent, Loup City, Neb. WHEN LOOKING FOR A SQUARE MEAL DROP IN AT THE Ideal Bakery & Restaurant SOUTH SIDE OF PUBLIC SQUARE Meals, Lunches and Short Orders at all Hours We Also Carry a Full Line of Bakery Goods. Careful Attention Given all Special Orders. Cream Puffs and Boston Brown Bread every Saturday after noon. Put in your order early. THE CHURCHES. Baptist Church. On account of memorial service Sunday morning,and baccalaureate sermon in the evening at the opera house, there will be po preaching service next Sunday. Sunday school at 11:30 and B. V. P. U. as usual, led by Miss Hose Dolling, subject, “ReligiousReading,What and Why ?” scripture Psa. 119:129 136. At a business meeting of the B. V. P. lT. Friday evening, it was j deemed best on account of increase i in membership to divide the class. Therefore, a junior B. V. P. U. of ! thirty-five members was organized I to meet at3p. m. every Sunday afternoon, with Miss Ida Steen, superintendent: Miss Calla Cole, president; Miss Amanda Steen, vice president and Miss Bessie Conger, secretary. M iss Hilda Steen was elected treasurer of the Sunday school to take the' place of Mr. Carl Amick. who will not be with us this sum mer. We regret to have him leave us, as we all will miss him. Methodist Church. No preaching services in the M. E. church next Sunday. Will at tend the memorial services at 10:30 a. m. and class services at 8 p. m., both to be held in the opera house. Regular Sunday school services will be held in the church at 11:45 a. m.—L. V. Slocumb. German. Pentecostal services at the St. Paul’s German church. Sunday, ; May 23, at 10:30 a. m. Choir practice Friday evening at 8 o'clock. Services at Rockville Sunday evening, May 23, Hehnke’s hall, at 8 o’clock. The ladies aid society meets Thursday afternoon at 2 p. m, at the home of Mrs. Robert Grutter. Presbyterian. Union services at opera house. Memorial services in the morning, baccalaureate address in the even ing. _ For Sale. One low truck farm wagon, one Jennie Lind walking cultivator, one 14-in. stirring plow, Deering mower, five or six acres of ground in alfalfa, fenced chicken tight. For terms and particulars see Al fred Anderson. Farmers and Mule Breeders. The breeding of mules for farm use has been neglected in this sec tion for .years. As a work animal it is conceded that the mule has no equal. Harry Obermiller, who lives just south of Schaupps, and who is an old-time and experienced mule breeder, announces that he will offer for service this season. Prince Albert, a magnificent black Spanish Jack. He is a big fellow; is 10 hands high and weighs 1,050 pounds. He is a jack of fine ac tion and has a record as a foal getter. The service fee is §10, and he will make the season at Mr. Obermiiler’s farm, a quarter of a mile south of Schaupps. Mr. Ober miller announces that he will make a specialty of breeding so-called barren mares. NOTICE. The public gatherings of com mencement week at Loup City, will be as follows: May 23, baccalaureate sermon. May 24, eighth grade gradua tion. May 25, high school commence ment exercises. All these events will take phlee at the opera house. Admission free. Farmers and Breeders. The breeding season is at hand. I will have my black Perche’on and young black Belgian stallions at O. A. Woods barn the first and last of each week, and will meet you at the barn any other time un less other engagements are on hand.—H. J. Johanson, Phone Red 71. 22 Farmers and Breeders. I will stand my black Percheron stallion, Constantinople and sorrel Belgian stallion. Keller, both im ported and ton horses, as follows: Monday, Tuesday, Friday and Saturday of each week at Mc Laughlin’s barn in Loup City, Ne braska, and Wednesday and Thurs day of each week at my home place.—J. W. Johnson. Loup City Flour is sold by all our merchants. , Special prices to all on 5 and 10 sack lots. Patro nize the home mill. - ! E. T. Thrasher, Painter and Paper Hanger. 15tt ‘ | Business and professional Guide ROBT. P. STARR Attorney at Law LOUP CITY .... NEBRASKA R. H. MATHEW Attorney at Law And Bonded Abstractor LOUP CITY .... NEBRASKA AARON WALL Lawyer Practices in All Courts LOUP CITY .... NEBRASKA LAMONT L. STEPHENS Lawyer First National Bank Building LOUP CITY .... NEBRASKA ROBERT H. MATHEW Bonded Abstracter Only Set of Abstract Books in County LOUP CITY .... NEBRASKA 0. E. LONGACRE Physician and Surgeon OFFICE, OVER NEW BANK Telephone Call No. 39 A. J. KEARNS Physician and Surgeon Phone 30—Office at Residence Two Doors East of Telepone Central LOUP CITY .... NEBRASKA A. S. MAIN Physician and Surgeon LOUP CITY .... NEBRASKA Office at Residence Telepone Connection 1 C. R. SWEETLAND Plumber & Electrician For good, clean and neat work Satisfaction Guaranteed Come and Get My Prices WALTER THORNTON Dray and Transfer Call Lumber Yards or Taylor's Elevator Phone Brown 43 J. E. Bowman, M. D. Carrie L. Bowman, M. D. BOWMAN & BOWMAN Physicians and Surgeons Phone 114 LOUP CITY .... NEBRASKA S. A. ALLEN Dentist i _ Office Upstairs in the New State Bank Building LOUP CITY .... NEBRASKA W. L. MARCY Dentist Office: East Side Public Square Phone Brown 116 LOUP CITY .... NEBRASKA j E. T. BEUSHAUSEN Licensed Embalnier Funeral Director Graduate in Anatomy, Sanitary Science and Embalming of Barnes Embalming School New Elliptic Springs and Rubber Tired Funeral Car. Calls Answered Day or Night. Phone No. 104 Lady Assistant in Connection DAILY FURNITURE CO. Sells for Less, and Pays the Freight f Furniture and Undertaking J. E. SCOT! Licensed Embalmer and Funeral Director. ... - Phone Red 65 E. P. DAILY - ■ . Loup City Markets The following prices are being paid in Loup City on Thursday of this week. Wheat.$1.36 ...4ti Rye.. -90 Corn.58 @ Butterfat per lb.-4 Eggs per doz.•'••• -j4 liens per lb. Old roosters per lb. Ducks per lb.b? Geese per lb. Stags. ‘ Hogs. "•I" Cattle.4-99 •& 6.o0 Feterita Seed. Have a quantity of feterita seed for sale at Gailaway’s store. See sample and get prices. True Leatherman. For sale—One registered Here ford bull 5 years old.—E. G. Aufrecht, Phone 9722. Arcadia Exchange. 21-tf Notice to Creditors. ttate of Nebraska, f In The County Court, therm an County,» . r. u the matter of the estate of Michael Dona TO THECREDITORS OF SAID ESTATE: You are hereby notified. That I will sit at the ■ounty Court room in Loup City in said coiin v. on the30th day of November 1915. to receive md examine all claims against said estate vith a view to their adjustment and allow ince. The time limited for the presentation of lalms against said estate is the 30th day of v’ovember A. D. 1915. and the time limited for •ayment of debts isone year from the 3rd day ^Witness my hand and the seal of said county ; eurt. this 3rd day of May. 1915. o-4 (seal) E. A. Smith, Couniy Judge. Notice to Creditors. The St ate of Nebraska 1 .. Sherman County f88 In the County Court. In the matter of the estate of Schuyler S. Rey nolds. deceased. TO THE CREDITORS OF SAID ESTATE: You are hereby notified. Thai I will -i 1 tit th* county court room in Loup City in sai«. count* on the 18th day of June 1915. at 10 o clock a. m and on the 20th day of November 1915. to re ceive and examine ail claims against said es tate, with a view to their adjustment ami al lowance. The time limited for the presenta tion of claims against said estate is the 39th day of Noveml>er A. D. 1915. ami the tiem limited for payment of debts is one year from the 17th day of April 1915. Witness my hand and the seal of said county court, this 20th day of April 1915. (seal) E. A. SMITH. County Judge ISM Order of Hearing on Petition for Ap pointment of Administrator or Administratrix. State of Nebraska I ss In The County Court. Sherman County.)' In the matter of the Estate of John Olson, de ceased. On reading and filing the petition of Annie E. Olson, praying that Administration of said pstate may be granted to W. F. Mason as Ad ministrator. Ordered. That June 1st A. I). 1915. at 10o'clock a. m.. is assigned for hearing said iwtitioii. when all persons interested in said mat er may appear at a County Court to be held in ami fur said county, and show cause why the prayer of petitioner should not be granted: and that notice of the pendency of said petition and the bearing thereof tie given to all persons inter ested in said matter by publishing a opy of this order in The Loup City Northwestern, a weekly newspaper printed in said county, for three successive weeks, prior to said day of learing. Dated May 12. 1915. il-3 E. A. SMITH, county Judge. It enriches the blood, streng thens the nerves, cleanses the stomach, regulates the bowels, helps the ap petite, livens you up. You work letter—feel better—look better. Hollister’s Rocky Mountain Tea, i real spring tonic. 35 cents.— >wanson & Lofholm. 0 '-N