'? 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 ?
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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
