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About Omaha daily bee. (Omaha [Neb.]) 187?-1922 | View Entire Issue (Feb. 11, 1918)
'? FARM AND RANCH LANDS Montana Lands. FAMOUS JUDITH BASIN. . improved farm of 480 acres, J50 acres ti .'.d-r cultivation, nearly all In wheat; "n.y a0 per acre: on favorable terms. 'OH vy, nOBBlXS. 1803 FARNAM ST. Nebraska Lands. J.n ACRES. 3 miles from (iratul Island, 13 acres meadow, balance undjr plow, all level; $125. 160 acr.-s. u m1(, ,rom chapman, all level, wel: unproved, 10 acrea alfalfa. 110 acres unjer plow, 15 acres In fall grain, 49 sens hay and pasture; US. -too acn-f., luies 0f WolbHch. land roll ' lnK h"t good soil, 53 aores alfalfa, 10 acres uud-.i plow, fair Improvements; 162.50. iSO acre, u mtles of (Sutherland, all lays smooth, well Improved, 300 acres under plow, 130 In wheat; 159. 61" acres, u miles of Maxwell, 100 acres level, 50 acres in wheat, cuts about 100 tons hay, fair improvements, all hard land, we.' grassed; 120. Take good resi dence part. .Ml above 'and can gte good' terms and possesslou March 1. LEO J. LUCEY. Grand Island, Neb. Possession March 1st If desired. l.:S0-ACKB ranch for sals at $12. 60 per acre. Cuts 260 tons hay; carry 200 head cattle; improved and lake, lots fish. Boys at drafted. Write Box 66, Burwell, Neb. :'.Si!iM-ACRE ranch; capable of producing 125.000 worth of beef and pork annually. Will carry 150.000 on land, balanco good farm lantl Kd Ball, Klgin, Neh. i'ltj A. BENCH land, 8 mile of towTTTvery acre good; given away at 140 a. caah. Seward Broa., 878 Brandeis Bldg. D. 240, Colfax 4198. 1.100 ACRES, part imp., Thomas Co. ranch! Average S0O tons hay yearly. $6.00 acre cash. Seward Bros.. 678 Brandeis Bldg. U 3S40. 1'OR SALE Best large body tilgu-grade. medium-priced land In Nebraska. Vary little money required. C. Bradley. Wol bach. Neb. 'o ACRES in the bean of Merrick oounty; 310,000 worth of Improvements; $76,000, half cash if taken soon. Owner Custaf ei A. AndeYson, Weston Neb. VIE HAVE clients who will pay cash for bargains in western land. White & Hoover. Omaha National Bank Bldg. UA.WHES of terms A A all slues and kinds, eaej Patsman. 101 Karbach Blk iMT your lands for quick result with C I Canan. If MrCsaue Bid. Omebe New York Lands. 3 ACRES. Vj mile froAi v llage. store, blacksmith chop, church, sawmill, grist mill, cheuse factory, 4 from station; 80 from Buffalo, population (OO.VOO. Good 11-room house, splendid gambrel roof barn, 43 by 110, litter carrier, fine pig gry and (tannery, epltndld wattr pply. lill 40rei tillable, 100 aores timber, bal ance good pasture; 100 apple trees. In eluding 81 bead of Holsteln cattle, horse, sow, 1 pigs, about 600 bu. oats, about 180 ton bay, disk harrow, land roller, grain drill, sprlngtootb ' row, sjblky culti vator, plows, surrey, manure spreader, horse rake, ga engine, oream sepa ator, mowing machine, grain reaper, corn har vester, i ay tedder, wagons, sleighs, email tool, 'rice $18,000; $3,000 cash; 6. per ' cent Interest Free list bargains, Ellis Bros.. Sprlngvllle. N. V Wyoming Lands. WHEATLAND Wyoming farms. $60 per ... including paid-up water right. Henry Levi & C. M, Rylander. 884 Omah Nst'l. Miscellaneous. :'00 ACRES, Hi miles from town; 100 acres of land In cultivation, 100 acres pasture; comfortable buildings; price only $3,100; 31,500 cash, balance on easy terms; writo tor land list. Justin T, Avery, Traer, Decatur County, Kansas. CHOICE FARM. Nillsson. 425 Rose Bide. FARM LAND WANTED FARMS WANTED Don't list your farm wltU u If vou want to keep It E. P. SNOWDEN b SON. 421 S. 15th. Douglas 8271. AUTOMOBILES RADIATORS Wracked and leaky radiator repaired and rebuilt; large stock used radiators on hand. Mashed fenders and lamps re paired like new. Highest price paid for junk radiator. OMAHA RADIATOR. TIRE A AUTO WORKS, 1811 Cuming St. Omaha. Neb. ALL kinds of car for hire, with or wllh out driver, by the rolls or by the hour. Ford, 10c pee mile. Douglas 7390. Ne- - braska Service Garage. T7ed Allen tourti.g ear, good condition. Bargain, iCJO Farnam St. Carl Chang strom. QUALITY U8ED CARS. Studebaker-Wllson, Ino. We have the best bargains. See us at ' once, llarne:- 871. Farnam and 25th Ave. BARGAINS IN USED FORD CARS. c.r. .... Untn- Pn 10th a.id Howar-" Ford Agents. Doug. 3608. WANTED FOR SPOT CASH. 100 USED CARS; q ick action; no delay. Auto Ex change Co., 2107 rarnaro at. ucu. rAW-I.iVn Rnnalhia Six. MARSH OAKLAND CO., 3300 Farnam St. $1,(351918 model 7-paasenger Studebaker touring car, never used; will sacrifice for earn. S688 Dodge. A FEW 1918 Ford touring cars. One used 1917 Ford touring. 4001 S. 24th St. So. 4360. ISIU SMITH FORM -A -TRUCK, just over hauled and in fine condition, $400. Auto Parts Co., 2106 Farnam St. Doug.' 4660. i9t7"-C-36 Chalmers touring car in ex cellent condition. Will demonstrate. Call Doug. 2823. Ask for Mr. Allen. BARGAINS I., used cars. ORR MOTOR SALES CO., 40th and Farnam. Harney 414. WE BUY, SELL, REPAIR FORDS. n,.u v. Tij. r,A., lAin QSIxHarnav fit. 8100 reward for auto or tractor magnet we can t repaira mysoorter. nv n. Batteries chargel and REPAiRbD Ever Read'- Battery Station. 206 Farnam. Auto Bodies, ROW IS THE TIME TO PAINT TOUR AUTO. WM. PFE1FFER AUTO CAR RIAGE WKS., 3525 Leavenworth. Ty. 701. Auto Livery and Garages. RENT A FORD -DRIVE IT YOLKbKU. 1M a mile, 3Bo per hour minimum charge, (tlxcept Sundays and holidays.) FORD LIVERY CO., nmivlaa 2622. 1314 Howard St. itvB rr' n Auto , Radiator Co, Boyla s - 1 - b fBnACialtV Out-of-town work given prompt attention. Guaranteed Tires at V, Price. Without Any Old Tires. 3flx ...S7.70 32x8H.. .$10 05 34x4...J 3.00 30x3'4...$8.60 36x4... $15-30 83x4. . . $l..-u Special Discount u Dealers. Agents Wanted. BOYLASJ TIRE & RADIATOR CO. Phone v. ;'!.. "BILT-NU" tires, guaranteed J.oou nines, save money. Vulcanising and retreading Auto and radiator repairing. OMAHA RADIATOR. TIRE AND ALTO uur.DU-a ma. 91 CumillK. Ty. sw. UXK and one-quarter inch Millar car buretor. brand new; one Bch,.,!""(;t''i . cyl. Chalmers epecial racing rential gear racial three and one-hal to one. f all Doug. 3823. Ask for Mr. Allen. v flififprke wrecker. This is no 3-in-l tire, s I COSlBINATION TIRE FACTORY. 423 8. 18tb. Alt, wanted. Omaha.Jfrt. "SAVE' 60 PER CENT ON YOUR. TIRES. O. 0. Tire and Vulcanising Co.. .410 Leavenworth. Tyler ism-" BUY Lee puncture-proof pnauitic tires Biid eliminate your tire trouble. Powell Supply Co . 2061 Farnam St. Starters and Generators Repired7 AUTO ELECTRIC SERVICECO. : Anything electrical about your auto. 316 S. 19th St Douglas 6483. We repair any atorage battery, guaran- taefna' same for six months. k OMAHA BATTERY AND SERVICE CO.. ! u.mav fit. Tyler 43S4. Auto Repairing and Painting. PHONE HARNEY 3907 for auto repairing. DELAY BEAL, W. Farnam Garage. 362' Farnam. Now open. Give n trial. EDWARDS. E. S.. 3616 N. ltn b ster 110$. For best retulU with repair work consult us. RADIATOR repair work; all worn guaran teed, f-v- Auto Co.. 1910 Farnam St Motorcycles and Bicycles H A R L EY-DAVIDSON MOTORCYCLES Bargain in used machines. 'V Ictor H. Roof, the Motorcycle Man. 27th and Leav enworth. ' PERSONAL THE Salvation Army Industrial Home so licit!' your old clothing, furniture, maga stnea. We collect. We distribute, phone Doug. 4126 and our war on will call. Call and Inspect our new koine. 1110-1112-1114 Dodge St. OIXIE BLACK died In confinement in, some hospital or sisters' home. Lett two or three children. Kstuta for children when found. Address Mrs. Esalg. Box Y391. Omaha Bee. OMAHA Bath Inat. Electric, steam or tub baths, masiagea of all kinds. 223 Neville Blk. Doug 731. lUtb and Harney St. MECHANO Therapy massage for your health's sake. Mir Halran. 223 Navlll Bk Manicuring (Healer) and scalp treatment For appointment call Ty. loss. 702 a. 84th MIS3 FISHER, sulphur, steam baths and massage. STS Bran. Thea. Bid. D 15o MAE BKUGMAN. scientific masseuse and baths. 203 Karbaoh Blk. Red 2737. VAPOR and tub baths. Massages of all kinds. Rm. t. 1606 Hartley. Doug. 7048. PRIVATE licensed maternity home. 4416N 33th St. Phone Colfax 2043. MINNIE NAGLE at LaBelie Bath Institute, 1506 Harney. Douglas 7046. BATH and massage. 1801 Farnam Bt.. Room 2. Phone Douglas- 8761. Manicuring and mass, lilt Karnain. R. 19 MISSWE8T. manicure, message. 210 N. 17th SCIENTIFIC maws. 61 faxton Blk. D. 6372 MEDICAL PILES, ilstula and other rectal diseases cured wltho t surgical operation. Cure guaranteed and no money paid until cured. Wrlto for book on rectal diseases with testimonials. DR. E. R. TARRY, 340 Bee lildg., Omaha. RUPTURE successfully treated without a surgical operation. Call or write. Dr. Frank H. Wray. 106 Bee Blag Horses Live Stock Vehicles Harness, Saddles and Trunks We maks them ourselves sell tnem direct to consumer. Why ay two profits for Inferior goods, when you can gt high grade goods at first cost? ALFRKD CORNISH & CO.. 1310 Farnam St., Omaha, Neb. SELLING out. I have 50 aeta of first clas hurness to dispose of at a big sacrifice, Call at residence. 440 Farnnm St. MONEY TO LOAN OrganUed by tha Bublneaa Mail of Omaha. FURNITURE, pianos and. notes as security, $40, mo., 11. goods, total, $3.60. $40, mo.. Indorsed notes, total cost, $3.00 Smaller, larger am'ts proportionate rate. PROVIDENT LO.N COMPANY. 33 Rose Bldg., Jh d5jrnam. Ty. 668. loans os diamonds and jewelry i c1 smaller loans o c' i jo w. c. flatau, est. 1883. iv th flr. securities bldo ty. 950. "diamokds and" jewelry lcTans " Lowest rate. Private loan booths. Harry Malaahock, 1614 Pod-jiULJ!kij,Jb STAND FOR HOURS IN BREAD LINES Hundreds Wait Patiently for Shops to Open, Is Information Received by Pood Admin istrator Wattles. As many as 1,000 people at a time stand in long "queues" in England waiting for their daily rations at the present time, so hard is England pressed to feed her people. Women stand in these lines often as long as four hours awaiting their turns. Yet these people do not complain. The optimism of these people is hard to describe, according to information coming to Gurdon W. Wattles, fed eral food administrator for Nebraska. "I am giving the public this in forrnation that they may know just what England's brave pe6ple are undergoing," said Mr. Wattles. "Their hardships, when compared with the little sacrifices we are asked to make, are so great, it seems that every Ne braska!! would rally to the call for conservation that these people might have just a little of what we enjoy every day." The information comes to Mr. Wattles from official sources and goes into detail as to the prevailing methods in England. Stand for Hours. "These queues are one of the re grettable results of food shortage. People gather in front, of shops long before they open in order that they may secure their share of butter or meat or magarine before the supply gives out," says the informant. "Tired women, and children stood from 6 a. m. and by 9 a. m., when the shops opened, over 1,000 people, 20 abreast were in line. By 11 o'clock this! number had doubled. ' "These .queues are for the purpose of obtaining small quantities of but ter or margarine and were broken up by the food controller taking over and distributing the limited supplies, "The December distribution of but ter provided 'about one ounce per person per week. And it was an ticipated that this amount would have to be lessened. "England is looking to the United States for added importation of these supplies. But," adds Mr. Wattles' informant, "as for us, the spirit of share-and-share is well enough de veloped to make us willing to eat less fat in order to relieve this dis tressing situation. We also feel grate ful that our food administration has not only power to protect our food supply but that it has absolutely guaranteed that our supplies shall be conserved." War Department Asks New Appropriation of 11 Millions Washington Feb. 10. While the house appropriations committee was putting finishing touches yesterday on the $1,500,000,000 deficiency appropri ation bill for the army and navy, it received an additional request from the War department for an immediate appropriation of $11,295,000. Of this sum $6,000,000 is for manufacturing, repairing, procuring and issuing arms, $5,000,000 for terminal storage facili ties, and small sums for building im provements at the Watertown and Rock Island arsenals. , Arthur Rosenthal Serves Country in Camp Johnston Friends of Arthur Rosenthal, formerly a newsboy for The Bee, has written friends in Omaha of his servJ ice in the army camp at Columbia. S. C. Rosenthal sold papers on Omaha streets for 12 years. He was among the first to enlist when war was declared. He formerly lived at 2644 Caldwell stteet. He likes the army service, but admits that one does get lonesome so far away from all his friends. PERS0NAJJVIENTI0K. Dr. J. J. Foster ha been lit daring th last week and is still confined to hi bed. with an attack of grippe. HI condition Is improving slowly and he hopes to be out In a few days. Clarence Thrapp has enlisted in the navy as an electrician and left Friday evening for Newport, R. T THE BEti: SAVING GRACE OF HUMOR AT BATTLE FRONT Soldiers and Sailors Will Have Their Laugh Regardless of Danger; Typical Instances "Over There." War has its humor. The brand is brutally frank and direct and lacking in subtlety, according to war corre spondents and others who have made a study of it on the spot. For ex ample: Across No Man's Land one morning there appeared in the Ger man trenches the following poster: Irischmans The Euglischitians are Shooting Your Wifes and Children in the Streets. No response was made (luring the day, but at night a party of Irishmen went over the top, cleaned out the trench and brought back the poster and with it some prisoners. According to Ian Hay, who saw a great deal of war as a captain in the Argyle and Sutherland Highlanders, the favorite diversion of the 1 om mies, whenever the trenches are close together, is to call "Waiter 1" loudly and many times an allusion to the occupation of many Germans in cngiana in tne peacetui nays. The spirit of fun has been in the trenches from the first and cannot be suppressed. In the early days when the men slept and obtained shelter in dugouts not so comiortable as they are now, considerable ingenuity was displayed in making these quar ters shrapnel and splinter proof, and also in device to keep out, as much as possible, the rain. Favorite desig nations on placards on dugouts were "Ritz Hotel." "Hotel C?cill," "Rue Dormir" and other names of London and Paris hotels. Signboards on roads leading to the front were marked: "This way to the Prus sians," and on the other side of the line, before the Marne, "This way' to raris. n Now that conditions are reversed there is a chuckle in the story of the German general who, to impress the inhabitants of Ai.vla-Chapelle, marched his Belgian prisoners over the same route five times. Humor is not confined to the men ashore; the men afloat have their share of it and, doubtless, the war will develop a certain type of, humor in the submarine and aerial branches of the service.' But humor else where can never be as broad or have so wide a range as the humor of the trenches, with its mixing of many nationalities. In the first naval fight off Helgo land, the British tars scratched on their shell,s, "Love to the kaiser." Even in the face of death humor will not be suppressed, and there is the story of the British boat blown up by a submarine. Two tars were strug gling in the water, said one. It s a long way to Tipperary" the, words ot tne song telling the whole story of their situation in half- a dozen words., "Yes," replied the other in stantly, if you are going to swirh. I he nouu is just as fond of his joke as- Tommy is. At a temporary Jrrench postofnee not far from a trench was set up this notice: "We close from noon to 2 p. m. The Prussian cannon art requested to do likewise." That Ivan has a grim humor is seen in the placard which a Russian left on a pile of bread which, in retreating, the soldiers were unable to carry away. Upon the bread was poured gasoline. "We ' hear that the Ger mans need bread and gasoline, here they are," the Russian, wrote. One of the commonest pranks that the Tommies used to play on Fritz before the orders came to economize ammunition was f,p get a stick, put a cap on it and make it bob up and down to simulate a soldier .moving about an observation post. Tons of ammunition have been used up on this hoax. Soldiers laugh at danger to forget fear. That is why the big shells are named "Jack Johnsons," "coal boxes," "Percy," etc,, and great is the de light of the Tommy who first discov ers a new shell and names it. At mess he inquires: "Have you met Percy?" and then has the opportunity to tell what "Percy" is like and Us sound as it comes through the air. The Palmer shell got its name in a queer way. Palmer was nearly mad with a neuralgic pain in his head, when a shell burst near by. The ex plosion knocked him senseless for a time. When he came around, his first re mark was, "Me neuralgia's gone." "And so is six of your mates," re plied a comrade. "Oh, crickey!" he replied, and that particular type of shell, on that front, thereafter was called "Palmer's neu ralgia cure," And yet there are those who say that humor does not blend with war; that they do not make jokes worth repeating; that the business of kill ing does not encourage wit! Listen to the story of the sergeant awaiting a meal in what was left of the kitchen of an inn after a 12-inch shell made its home there. The par titions separating the dining room and the, bar were riddled with bullets and fragments. The bar itself had its back broken and the tables and chairs were in various stages of demolition. "What a fright you must have had!" said the sergeant, sympathetically. "Yes," replied the simple old lady; who was in the kitchen when the shell burst and miraculously bad come through alive. "I was afraid the range was busted." The arrival of a chaplain in camp made it necessary to erect a tempo rary rostrum. Empty ration boxes were picked up at random and nailed together. The regimental chaplain as cended it and announced for the opening hymn "The Church's Sure Foundation." A hurricane of laughter followed. Being unable to proceed, the chaplain went down among the congregation. Then he. too, entered into fhe joke. The pulpit on all sides bore the brand of a famous whisky. The "Black Maria," which at one sweep digs a hole eight feet deep and 15 feet across, gives 1Q seconds warn ing. No flag signal main is needed to give the ajarm. the red flag of danger having no place on the front. The men, when the whistle of the "Black Maria" is heard, take to what they call their rabbit warrens. They them selves, because of their scrambling abilities in rushing to a place to hud- I OMAHA, MONDAY, FEBRUARY 11. 1918. die together, have nicknamed them selves rabbits: When the scream of the shell denotes that it is coming in their direction, they cry out, "Here comes the gamekeeper!" No second warning is necessary. A British general driving the Ger mans forward was within JO feet of a shell that exploded. "Twenty feet nearer," remarked the general to one ot" his staff, "that shell would have caused a promotion in the staff." An aviatorv chafed before he won his decorations because the work he was directed to do in the air was monotonous. "If only they would let me go and leave my calling card with Emperor William!" lie once re marked. The lighter side of war is depicted in two incidents, one ashore, the other afloat. A British cavalry Subaltern was cut otf from his men on the edge of a wood. He hid as best he could and finally saw a German soldier pa trolling the road. It looked to him like urder to kill the German under the circumstances, so when the op portunity presented itself the subal tern gav; the Hun a swift kick, which sent him screaming and running. New York Sun. JOINT CELEBRATION PLANSCOMPLETE Dr. Gunsaulus to Be Principal Speaker at Patriotic Demon stration at the Audi torium. Thousands of Omaha people will attend the big patriotic demonstra tion Tuesday evening at the Audi torium when the birthdays of Lin coln and Washington will be cele brated jointly, and patriotic speeches and music will be furnished, once more to impress the people with the gravity of the present crisis in the af fairs of the United States of America, Dr. Frank W. Gunsaulus of Chi cago, one of the noted orators of the country, is to be the chief speaker. Many other features and patriotic demonstrations for the evening at the Aifditorium have been carefully planned. The committee in charge of the mass meeting is headed by Colonel J, M. Banister, and complete! co-operation in the matter exists among all the civic organizations in the city. Special music has been provided. Colonel Banister says: "There never was a better time to show pa triotism and to impress upon all the determined spirit of the entire coun try. This meeting should be Omaha's expression of determination to go on with the war until Germany is de cisively defeated, and the German military autocracy is shorn of its power." The Program. Colonel J. M. Banister, U. S. A., presldlnf. Music Overture . . Forty-first Rflglment United State Infantry Band Invocation Rev. T. J. Mackay Lincoln' Gettysburg Address Hon. Lee 8. Kstelle Music Quartet Remarks ......Col. Fred A. Qrant. U. 8. A. Remarks deorte H. Marten Representing tpo loyal elUrens of German ' decent. Music . .ilst Regimental U. H. Inf. Band Oration' Pr. F. W. Ounsaulua Address By a O. A. R. Veteran Captain C. E. Adams Muslo ....41st Regimental U. S. Inf. Band Lincoln Father Finds Runaway Girls jn Omaha Two 16-year-old girls from the capital city evidently thought they ...,...a c,J . . '..-u t:. !:,-' place than their own fair city, and they ran away from their homes in Lincoln in search of the lively times here. However, they spent too much time looking for the places in mind, and before the afternoon was gone, they were nabbed by the father of one ol the runaway girls near Fourteenth and Farnam streets and taken to the police station for safe keeping until a return train, the departure of a return train. Their names are: Mildred Hutchin son and Ethel Hendricks. Mr. Hutchinson followed the girls here from Lincoln. HYMENEAL. Fox-Baker. Miss Ethel Marion Baker of Wood bine, la., and William V. Fox of Sac City, la., were united in marriage Sat. j urday atternoon by Kev. Charles v , Savidge. Bolderston-Bates. The marriage of Miss Leona Hazel Bates, daughter of Mr. and Mrs. C. E. Bates, 4038 Charles street, to W. II,, Bolderston of Fort Omaha, formerly of Dodge City, Kan., took place at '! the home of' the bride's parents Thursday afternoon at 3 o clock, the Rev. Charles E. Cobbey officiating. TAX FREE 4Vt BONDS The tt ot n investment is th NET returns. . Federal Farm Loan Bond at 4tt, exempt from all taxes, pay better NET returns than t taxable In vestment of Omaha citizen. Talc your 1917 tax receipt snd figure it for yourself. Federal Farm Loan Bonds In addition civ. you exemption from the Federal Income and Excess Profits Tax. Federal Farm Loan Bond are is sued under the direct control and supervision of th Federal Farm Lean Board, a Bureau of the United States Treasury. For further information call upon or write E. D. MORCOM. Treasurer. FEDERAL LAND BANK OF OMAHA 1249 W. O. W. Bid, Omaha. That hlria la hmA ' tou mas it will tmn. you ss s hid. Send s ii out you s nandsoeu east or rob. Coats Will B HiVK Next Year-Prepare NOW Tsllors say real wool OTarcnau mas be off bs aurkat next year Stnd your hides te uanoa. IMl ,UM. f mmt -... I th family look shaad prepar NOW Our srark Is th best Send for illustrations and ericas, NATIONAL FUR AND TANNING CO. I 1931 5tl 134 St, OMAHA, HEB. 8 That hid Is erarth mere ta ? W tea than It will trnn. you ssi hid, fend I it to u. Ws'll BMitc yon s handsoeu sot or rob. I T I ssr;ii r i t v uoi woai vv in ne men r COLLECTORS OF FEDERAL TAXES CATCHJVADERS Loomis Is Checking Up Lists of Depositors and Investers From Corporations and Loan Concerns. Anyone who may be planning to evade some inconi; tix by refraining from reporting dividends from corp orations, interest from banks or farm mortgages and the like is apt to find himself circumvented by the tederal tax collectors. Internal Revenue Collector Loomis is getting lists of depositors and investors from corp orations 'and farm loan concerns and these will be checked up with the in dividual income tax returns and any evaders will be cauMit. It is a fact generally unknown, however, that a person whose income is not large enough so that he has to pay a surtax (that is. not over $5,000 a year), di.es not need to report divi dends from corporations. The corp orations pay the normal tax of 2 per cent on their earnings and therefore the people who receive the dividends need not report them, i he normal tax is paid by the corporation and, of course, cannot be collected also from the individual. Persons whose in comes are over $5,000 must pay. the surtax on their corporation dividends. Some Typical Answers. Hcre are some other answers to in come tax questions: "A" indorses a note for "B." The latter lias since departed for parts unknown and the note became due in 1917, and "A" was required to make good his indorsement. Can he now claim as a deduction the amount paid by him to the creditor? Yes. If he has no knowledge of "B's" present whereabouts and has good reason to believe that he is po sessed of no assets and that it is his intention never to make payment of it, the amount so paid by A may be considered a bad debt due hiin from "B." If, on account of friendship or re lationship I advanced a certain sum to assist a needy friend or relative, and at the time such advance was made I had little or no reason to ex pect that the amount so advanced would ever be returned, may I now claim a deduction to cover such ad vance? No. Such an advance, partaking- as it does, somewhat of the nature of a philanthropic donation or a good-will offering, is not held to constitute a bona fide debt. In tendering my 1914 return 1 claimed a deduction to cover a debt I then believed to be absolutely worthless. In 1917 the debtor has discharged part of his obligations. How should I treat this payment for income-tax purposes? , Consider it as an item df fneome and include this amount under "Gross income" in your 1917 return. Condition of Debt, What conditions are necessary in order that a debt may be claimed as a deduction? It must be (a) a bona fide debt, (b) definitely ascertained to be worthless and uncollectible during the year for which the deduction is claimed, and (c) if books are kept It must be charged off within the year for which the deduction is claimed and no longer considered an asset or car ried as such on the books. In 1917 a corporation or a firm to which I had loaned money became bankrupt. Can this debt be considered absolutely worthless and claimed as a deduction for 1917? No, unless the affairs of the debtor have been finally adjusted, its assets sold for the benefit, or distributed f "German War Practices" An official book of 96 pages has, been issued in Washington un der the title of "German War Practices.' A copy of this book will be sent free to any reader of The Bee. It sets forth the" details of the system that has made Prus sianism a word of reproach for generations to come. It describes specific instances, individual cases, as well as broad policies such as tl.at of Belgian deportation. It is based on official sources: the archives of the State De partment, German official proclamations, reports of American officials, as well as the field-diaries of German soldiers. It contains statements especially prepared by Herbert Hoov er, Frederic C. Walcott, and Vernon Kellogg. To get a copy of this free book, fill in the attached coupon and mail with a two-cent stamp for return postage to The Oma ha Bee Information Bureau, Washington, D. C. 4 J n i i Name......... Street Address. City; io ns creditors, ana its receiver in bankruptcy discharged. If all this has occurred during the year 1917, so much of the debt as remains un paid after the receiver is discharged may be claimed as a deduction for the year 1917. What is the difference between the losses allowable as deductions under the provisions of the fourth para graph of section 5 of the act of Sep tenibcr 8, !(M6, and those allowable under the provisions of the fifth para graph, same section? Losses, for income-tax purposes, are divided into two classes: (a) Those incurred in business or trade and (b) those resulting from transac tions entered into for profit and not connected with the taxpayer's regular business or trade. Money in Business. If I have a certain sum of money invested in a farm or businwss, may I claim as a deduction, under the head of interest, an estimated amount of interest which might have accrued to me had that money been deposited in a bank or invested in interest- paving securities? No. During 1917 I contributed $100 to ward the support of a needy family May this contribution be claimed as a deduction? Contributions or gifts made to in dividuals do not constitute allowable deductions. John Doe. while driving an auto mobile, ran down and injured another person. He eitlw paid over a cer tain sUm. or paid a judgment rendered against him, in settlement of the in jury done. Can he claim the amount so paid as a loss? , No. It was not a loss which was incurred in the conduct of his busi ness or trade, or which re$ulted from a transaction entered into for profit. If the authorities of a municipality declare that a building is unsanjtary or unsafe for' the purposes to which put and its destruction , is ordered, can the losses sustained by the own er be cfaimed as a deduction? No; neither as a loss nor as de preciation. A professional man or a merchant owns and operates a "fancy stock farm." The expenses of operation exceed the gross receipts. Can the difference be claimed as a deduction under the head of "losses"? No. It is held that where a farm is operated for purposes of recreation jt pleasure, and not primarily for profit, but as a hebbv. that farm is not to be classed as a commercial enterprise. Forms of Taxes. What forms of taxes cannot be claimed as deductions? Taxes assessed against an individ ual on property owned by him to pay for the paving of a street contiguous to his property, the construction of a sewer, sidewalk, etc., the sprinkling or oiling of a street in front of his home, the construction of levees to protect, or ditches to drain, property owned by htm, cannot be claimed as deduc tions. In short, such taxes as are not general in nature and are levied on account of some work or privileg; the benefit of which accrues to a lim ited number of property owners, of which the taxpayer ig one, are not al lowable deductions. If I pay any amount of personal in come tax for the year 1917, may 1 claim that amount as a deduction for the year 1918? No. The income tax law states that income taxes are not allowable as de ductions. Under, this provisi&n in come tax paid in 1917 on income re ceived in 1916 of any previous year cannot be deducted. In 1916 I bought certain stocks and I DR. & R. TARRY - 240 THE OMAHA BEE INFORMATION BUREAU Washington, D. C. Enclosed find a twocent stamp, for which you will pleaee send me, entirely free. "German War Practices." .State. bonds for $5,000, and in 1917 the val ue of these securities dropped to $4,000. May I claim the difference of $1,000 as a loss in computing my in come tax liability? No. Under the provisions cf the fourth and fifth paragraphs of section 5 of the act of September 8, 1916, only such losses as have actually been sus tained during the year can be claimed; that is, the loss must have resulted from a completed and closed transac tion. In your case jou still own the. securities. They may go up in value during 1918, and until they are sold or otherwise disposed of you are Unable to determine whether you will suffer a loss or derive a gain from your in vestment. In other words, no ao count is to be taken, for income tax purposes, of fluctuations in the mar ket value or arbitrary changes in the book value of securities or othc property. Blair City Schools Buy $5,30Q Stamps and Bonds Blair. N'eb.. Feb. 10. (Special Tele gram.) Superintendent W. H. Mey ers and his staff of teachers of the city schools have been pushing the sale of war bonds and stamps. Grammar grades seventh and eighth made the banner record with a total in war sav ing stamps of $1,036.14 and a credit in Liberty bonds of $375. making a total war subscription of $1,411.14. The high school bought $432.44 worth of stamps and already owned bonds to the amount of $1,550, making the high school subscription $1,982.44. Central primary building took $508.03 stamps and $1,300 bonds, making their total $1,808.03. The North and West Ward bulding bought $114.24 worth of stamps. The total stamp sale to the pupils has amounted to $2,100 and the bond sale to $3,200, making a total war subscription of $5,300 from the city schools. Randolph High School Buys $2,000 Worth of Thrift Stamps Randolph Feb. 10. (Special.) Randotfph Inch school reports that in a recent thrift stamp drive every scholar from the first grade to the 12th subscribed, and the total amount will run close to $2,000 when the re turns are all in. The campaign is in charge of Rev. F. A. Hifc.t, pastor of the Methodist church. W. R. Cain. cashier of the Security National Bank in co-operation with Superintendent Grant of the public schools. Because of the number of incen diary fires in this district recently the Radolph home guards are patrol ling the town every night, keeping a special watch at the grain elevators and the mills. The guard has already enrolled over 160 men and is drilling regularly under the leadership of captain cook. D. C. Buell Chosen Member of Important Fuel Committee TI C 7in.il Arrtnr nt tia Pu'l. way Educational bureaus was selected as one of eight men in the United States to meet with Major Edward C. Schmidt to form practical plans for the conservation of fi'l on railway locomotives, xne meeting was called at the request of the federal fuel ad ministration, who placed Major Schmidt in charge. The meetingjwil! be held in Chicago Fehriiarv IS. Mr. Buell is an expert on railway fuel. He is a past president of the International Railway Fuel associa tion and has specialized in lowering the fuel consumption of railway loco motives. FISTULA CURED Kectal Diseases Cured, without a severe sur gical operation No Chloroform or Etber used Cure guaranteed. PAY WHEN CURED. Write for illustrated book 00 KecUlDUrsirt with OsroM and tettJmonUli ol mora thin lOOOoromi- oo t pfople who haw been permanently wed. Bee Bldg. Omaha. Neb. j