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
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