THK BRR: OMATTA, FRIDAY, .TAXUAKY 30, 1914.
EXPLAINS INCOME TAX LAW
Boss Hammond Turns Light on
Some of the Dark Places.
FAVORS UNIVERSITY REMOVAL
Intermit Itevenup Collector Telln
leiircr Himt They C1111 Save
Money hy Living: Apart
from Their Wlvcu.
A double attrtiotlon held the boards be
fore th Holary club at Its dinner at the
llenshavv Inst night. Hoss L. Hammond,
editor ot the rromont Tribune, president
of the Nebraska Association ot Com
lnuraial Clubs and collector of Internal
revenue for the district of Nebraska, dis
cussed tho Incomo tax and finished with
a few words, urging the removal ot tho
university from Lincoln to tho state
farm, while Rmmet Tlnley ot Council
Muffs explained that all the Rood and
pcrhnps some of tho Imd In Nebraska
politics really came from Iowa.
Sir. Hammond likewise told the mem
bers how they might save $M a year by
living apart from thcJr wives.
Rffcct Different.
"Tho original Intention of the Income
tax law seems to liavo been to placo a
premium on matrimony," said Mr, Ham
mond, "but tho effect of tho law Is some
what different. The single man is given
an exemption of only 3,XW; the married
man has an .exemption of $1,000; but on
tho other hand, the married, man, sep
arated from his wife, has an oxcmpllon
of $3,000, nnd his wlfo as an Individual
likewise has an exemption of $3,000, so
that the two together. It living aiart.
would have a combined exemption of
(6.000, or $1,000 mora than a Married man
who lives with his wife. Such Is the
common difference between tho Intention
and the oporatlon of a law."
From the first returns made to tho of
fice hero, Mr. Hammond said that It
seemed pioboble that every one of tho
00,000 persons who would bo compelled to
pay the tux, presented a different ease.
He further explained that the abolition
of tho JS.000 exemption, which had for
merly been granted corporations, was
abolished, and that as result, some 1,000
Nebraska corporations would bo forced
to Pay an Incomo tax, whereas only a
fow more I ban 100 such Institutions had
paid tho oxclse before this law was put
In effect.
SeemliiKly Double Tax.
"Tho new law, in my opinion, llkovvl&e
compels tho payment of a tax received
by corporations from tho stock widen
they may hold in other corporations,"
raid Mr. Hammond. "This is seemingly
i. double tax on all holding corporations,
fdnco tho tax on tho dividends wnlch tlwy
&o receive Is paid first at the sourco and
then again paid by tho corporation which
holds such stock. It Is apparently the
Idea of tho framcrs of the law to abolish
by such taxation these holding corpora
tions which, according to some lecently
proposed legislation, are against public
policy.
"The great trouble with personal ac-
counts seems to bo that Individuals do
not keep an accurate account of their
receipts nnd expenditures as do corpora
tions, and therefore may find more dif
ficulty In proving-that they arc .lot en
titled to pay tho tax, than a corpoia
tlon. "Since Iowa has furnished Nebraska
with her bad example In politics, I pre
sume It Is up to us to purify the stream
which we have fouled, and that Is the
reason you have selected a native Iowa
man for your election commission t,"
wild Emmet Tlnley of Council Uluffs In
referring to llarley G. Moorhead, who
presided at the dinner.
"The first representative of Nebraska
In congress was an Iowa man who lived
In Iowa, and tho httlo paper ot Council
Muffs chronicled thnt tho Hon Mr. So
and So had passed through tho city
on route to Washington, whero he would
represent Nebraska. As a matter ot
fact, ho pasted out ot Instead of through
Council Uhiffs. really walking past the
office of tho Httlo publication. Likewise,
about a third of tlm mombcra ot tho
first state assembly of Nobrool.a was.
composed of residents of low.j. and fully
one-third of the wes.crn half of ths
coiwitlos of the state of Nebraska were,
organized by Iowa men who held elec
tions, and then filled the majority of '.he
offices."
DINE WESTER EDUCATORS
Commercial Club Host to Heads of
Five Great Schools.
DINNER INFORMAL AND HAPPY
SAPHO, KRL'G, SIX RK15LS, 5c and 10c,
RABBI C0HN TO SPEAK
ON MOHAMMEDANISM
Itabbl Frederick Colin will give tho
third lecture of tho series on religion
this evening at ,Tcmplo Israel. This
number Is to be on Mohammcdamlsm.
Preceding tho lecture and starting at 7:9)
o'clock there will be a half hour ot music
upon the organ,
Clean lliuitliiKcn
don't havo to bo used very often when
you uso Uucklcn's Arnla Salve. Safe,
sure and heals nulckly. All druggists.
p5c Advertisement
Wit nnd Wisdom from the flnestn
l). li1i(p. the Diners, nnd Slight
littltnnt Ion of Hepnrt Ik
llenril.
The Commercial club had for Its guests
Wednesday at an Informal dinner presi
dents of tour western universities Presi
dent Thompson ot tho I'nlvorrity ot Ohio,
President Vincent of the University ot
Minnesota. President Van Hlso of tl.o
University of Wisconsin nnd Chanocilor
Avery ot the t'nlvjrslty of Nebraska
and tho head of one of th-great Agri
cultural schools of the country, Prt in
dent Snyder of the MU hli.an Agrlcultuiat
college.
These gentlemen had been at Lincoln
on Invitation to look over tho Mtuaton
of tho University ot .Nebraska nnd to ex
press nn opinion its to -ilia advisability
ot removing tho schools from tho down
town campus to the state farm. Tho en
tertainment In Omaha was merely to
allow tho leading business and profes
sional iiftn of the commun'ty to show
their appreciation of, tho Interest taken
by .tho heads of other stato schools n
tho affairs of' Nebraska. Soma W0 men
and women wcro In attendance
"Prex' Vincent n lilt.
Dr. Vincent of Minnesota was elected
to open tho speaking because of an arbi
trary rallroad'a tlmo schedule olid be
cause tho other presidents wore his
seniors and therefore enjov the privilege j
of boss'ng their lounger brethren. Dr. '
Vincent Is some "opener." In thirty j
seconds ho had out looso Uh a volume
of reparteo which brought tho hUc
down nnd sotuo ot the men laughed so .
long and heartily they shook the pins
onruatlona out of their coat lapel. Dr.
Vincent spared no words In "Joking' his
fellow professors and his efforts wet a so i
successful that even they themselves .
laughed, lie made his escopo Instantly'
after tho conclusion ot his talk, so that
Chancellor Avery was not allowed to quip j
hhn about tho defeat ot his fool tmtl ,
team on October IT last. I
Dr. Avery was second on tho program I
After relating his favorite story, the tale 1
of tho three admirers of Hilly Hryan who ,
voted for him for every and all otfleoe,
he thanked tho college gentlemen for the '
solicitude. In tho Interests of tho Culver- I
slty ot Nebraska and then retired grace
fully In favor of the visitors.
1 1. Kiiloiry ol' ttii Knt'iiier.
Dr. J. L. Snyder of tho Michigan Agr'
ctilttiral college dllcred quite an Inter
eittlng little eulogy ot tho farmer. Ho
concluded his speech by nsklng evety
business man to carefully consider the
uuosllons ot .good roads, iilrul credits
nnd better transportation.
Dr. W. b. Thompson of Ohio uulvcisltv,
and Dr. C. It. Van Hlso ot Wisconsin hold
dovn tho heavy positions and rendered
tlte orations' of the evening. Dr. Thomp
son spoke of the higher standard ot liv
ing of tho present day and Dr. Van Hlso
spokoot university taxation, during tho
courso of which ho complimented the west
for Its superiority over the east In the
lino ot cduentlonul advantages.
George Couplnnd, one of tho regents of
tho University of Nebraska, concluded
tho evening with a short talk.' Hon. John
I. t-liKl r was "latrmnn. while John L , w.is m.tdc hy an; of Hie men in "mi a
Mii'sgue. . .t i er mlter." spoke for : last nlgM and It Is not hnown If tho ro
OmahA and tho lomtneulal club. port has been mn'c as yet
, W ill 1'nvor Itentovilt.
Previous to the speaking Dr. liwent or
Minnesota unintentionally let slip the In
timation that tb report of the board of
enllcge presidents would a'dvooate removal
of the university campiiii from the cen
ter of Lincoln to tho present site of the
state farm, soveml wiles from the eon
Rested dt.v. Dr. Vincent won'tl make no
positive nswitlons, but he did say that
tho consensus of opinion among the col
lege preoldent coincided with that of
tho NehtHsUn public, which Is to tho ef
fect that the removal would be Judicious,
No official proclamation of the report
SPARK PLUGS ARE STOLEN
FROM AUTO AT CURBING
.1 W. Hubblns. ISO! 3arnam street, re
ports to tho police that while he waa at
tending a reception for the new pastor
at tla? St. Mary's Avcniio Congregational
church, some one stolo spark plugs from
his nutomnbllf. It Is said that a number
of hip robes were tnken from other cars
nearby irt tho samo time, butuio report
of their loss has been made to tho
police.
In One Minute! Clogged Nostrils
Open Cold and Catarrh Vanish
Stops Nasty Discharge, Clears
Stuffed Head, Heals Inflani-
ed Air Passages and You
Breathe Freely.
Try "Klj's Civm nalm."
Get a small nottte nnyvva)?, Just to try
It-Applya little In the nostrils' and In
stantly your clogged nose, and stopped
up air passages or the head will open;
yod, will breathe freely,;' dullness and
headache d'sappear ly morning the
catarrh, told-ln-head or catrrhal sore
threat will bo potto
liiid such misery now! Get the small
bottle of ' Elv's Cream Balm ' at any
drug store. Thlt sweet, fragrant balm
dlsolvos by the heat of tho nostrils;
penetrates and heals the Inflamed, swol
len membrane which lines tho nose, head
and throat; clears the air passages, stops
hasty discharges anad a. feeling ot cleans
ing, soothing relief comes Immediately,
- Don't lay nwako tonight -struggling for
hreath. with head stuffed: nostrils closed,
hawking and blowing. Catarrh or a cold,
with )ta running nqse, fpul mucous drop
ping. Into the threat, and raw dryness Is
distressing but truly ncedlesr. ,
rut your faith Just once in "Ely's,
Cream Dalm'' and -your cold or catarrh
will sur'elV disappear, Agents, Sherman
i: McConnell Drug Co rAavert)oinenf. '
CoodSwce
1854
1914 marks our 60th
anniversary, our 60th year
of brewing the most perfect beer
man can brew.
We are proud of our record, proud that
itaaaaaaaaaaaaaaaaaaaaav Jiaaaaiaaaaaaaaaai ans&
Gjj
eerless
Beer
is the popular family beverage and that the family health
and happiness it creates at thousands upon thousands
of firesides makes more true the saying "there's no place
like' home." Of unequalled flavor, purity and mellow
ness Peerless aids digestion and refreshes and nourishes
the body. Keep a case in the cellar.
Order today. Don't forget to toast
our 60th birthday. Ask your dealer.
John Gund Brewing Co,
La Crosse, Wis.
