!o—Lancaster Farming. Saturday. Dec. 21, 1974 2l Hazardous Toys The U.S. Consumer Product Safety Commission is a federal organization that has accomplished a great deal since its creation in May, 1973. Among other responsibilities, the com mission has the authority to ban the sale of toys and other articles aimed at children, if these products pose an electrical, mechanical, or a burn hazard. Mary Ann Finch, extension family and child development specialist at the University of Delaware, points out that already about 1800 different toys have been banned. She says the commission is continuing in its efforts to test, evaluate and regulate playthings for children. With Christmas fast ap proaching, many parents are purchasing new toys for their youngsters. Careful selection is vital, according to Ms. Finch, in order to Before you buy any farm loader, see a Bobcat in action! It s no accident that Melroe s Bobcat is the world s most popular farm loader For almost 20 years these powerful little loaders have been taking the backbreaking time-consuming labor out of dozens of farm jobs Four Bobcat models all with 4-wheel drive pivot turning agility and a big assortment of special job attachments give farmers a wide range of applications and power options Fi'ted with the exclusive Bob-Tach Bobcat becomes a quick change specialist in scores of indoor-outdoor year-round jobs Almost anyone can learn to op erate a Bobcat in 15 minutes And its economical to maintain We d like to show you right on your farm how great a compact loader can be Give us a call While we re demonstrating we II show you how it s easier than ever to own or lease a Bobcat TO ALL OF YOU FROM ALL OF US. Seasons Greetings ROBERT GUTSHALL (717) 933-4616 Lancaster Pipe & distributors Acorn unloaders bunk feeders tube feeders generators chute hoppers Seif Unloading Silage C; Cattle and hog feeders Automatic, roller mills protect children from toy related injuries. She cites a number of precautions recommended by the Con sumer Product Safety Commission in a recent publication. First, always look for quality in design and con struction of toys and hobby equipment for all ages. Then keep in mind the age, in terests and skill level of the particular child. Toys that can be safe for older children can be dangerous in the hands of little ones, Ms. Finch points out. Be a label reader - look for age recommendations such as “not recommended for children under three.” Other safety information on the label might indicate that non-toxic paint was used, that fabrics are flame retardant, or that stuffed toys are made of hygienic, washable materials. \ MELROE W, BOBCAT “ M WORLDS MOST POPULAR SKID STEER LOADER r»\ 1 Tiny toys, and those with small removable parts, can be swallowed or become lodged in a child’s throat, ears or nose. Even the squeakers in some squeeze toys can be removed and swallowed by a very young child. The seams in poorly constructed stuffed dolls and animals can break open and spill out small pellets that can be swallowed or inhaled. Cap pistols and other noise-making toys can produce sounds at a noise level that can damage hearing, Ms. Finch warns. The specialist cautions parents to be on the lookout for sharp points of all kinds. Pins and staples on doll’s clothingjhair or accessories can easily puncture the finger of an unsuspecting child. Even a teddy bear can have barbed eyes or wired limbs which can cut or stab. A child can turn many flying toys into weapons that can injure the eyes, so children should never be permitted to play with adult hobby equipment or games, such as darts or bows and arrows. Similar toys made for children should always have soft protective tips or rubber suction cups. Electric toys have posed special problems in the last few years. They can cause shocks or burns if they are not properly made, or if they are misused. Those with heating elements are not recommended for children under eight of age. (Acorn Model J! Model 2012,19" impeller Model 3013,27” impeller Toys of brittle plastic or glass should be avoided, since they can easily be broken, causing cuts. Some plastic, wooden and metal toys can also have sharp edges due to poor con struction. MARTIN'S MANUFACTURING CO. Custom Made • FREE STALLS • BARNYARD FENCES • SILAGE CARTS in stock • PIPE GATES 6 ft. to 16 ft. (every 6") in stock MMTM’S MANUFACTURING CO. DISTRIBUTOR OF CENTRAL TRACTOR PARTS CO. R.D.3 Myerstown Phone (717) 933-4151 TAKE RT 645 - 3 MILES NORTH OF MYERSTOWN FOLLOW DIRECTIONAL SIGNS Year End Tax Federal income tax laws give the taxpayer a certain degree of freedom to manage his income and expenses in a way that will minimize the tax due. But it’s up to the individual farmer to make these tax management opportunities pay off, says W. T. McAllister, extension agricultural economist at the University of Delaware. There are several ways of doing this. Start with an early preliminary check of the amount of taxable income you will be reporting this year, advises the economist. Be sure to include capital gains or losses as well as income from off-farm work. Project your income and expenses for the remainder of the year. Then subtract from your projected net income all deductions and exemptions. This gives you your estimated taxable After selecting the new Christmas toys, Ms. Finch urges parents or adults to supervise a child’s play whenever it’s indicated. Finally, children should be taught to put their playthings safely away to prevent falls and other injuries. If you see toys for sale that could be dangerous, Ms. Finch urges you to notify the Consumer Product Safety Commission, Washington, D.C., 20207. You can also telephone their toll-free hot line: 800-638-2666. (In Maryland: 800492-2937.) New Negley-Miller Silos silo blowers conveyors barn cleaners calf stalls free stalls cow mats barn fans Ritchie water fountains Management income for 1974. Compare this income with that of recent years. If it’s substantially different, you may want to take some action before the end of the year toward changing it • up or down. Good management also involves figuring credits already earned toward paying your income tax. These include investment credit, tax withheld on wages and Federal gasoline tax. Also consider any tax due from investment credit recapture. Next, compute the ap proximate amount of tax you will owe. Call your local Internal Revenue Service office for the tax rate, or use last year’s schedule if you still have that. If the amount of tax due after credits is greatly different from past years, you may wish to take some action to change it. Before you take such action, though, consider what effect it may have on your taxes in 1975. What about income, expenses, capital gains, number of exemptions, off-farm in come, etc. for next year? Also, give some thought to changes in tax rates, in vestment credit, surtax and related factors that are being considered in proposed income tax legislation. Tax management is only one part of your total farm business management. The costs mvolved in adjusting income can easily outweigh "I DON'T WORRY ABOUT DRY WINTER AIR.” Your family can enjoy the luxury of refreshing humidified air when you have a Skuttle drumatic humidifier installed in your home And, as you relax in a more comfortable atmosphere humidified air helps protect your furniture and saves on fuel Model 45-S Stainless Steel Power Humidifier AGWAY PETROLEUM CORP DILLERVILLE ROAD LANCASTER, PA, PHONE 717-397-4954 the tax benefits, cautions the economist. Interest, storage, cost of extra handling and price risk must be con sidered if you hold crops for later sale. And -such tax saving gimmicks as ex cessive investment in machinery are seldom justified. There are several ways in which farmers can still affect their current taxable income, says McAllister. These include: shifting in come or expenses in such a way as to even out taxable income from year to year; timing purchases to use investment credit and depreciation to best ad vantage - either this year or next year; setting aside part of their income in a “tax sheltered” retirement plan; averaging their income; and listing miscellaneous deductible expenses and taxable income that are often overlooked. In this last category consider the costs of business travel, farm business magazines, legal and accounting services and small cash purchases. Two helpful fact sheets on year-end tax management, as well as the Farmers Tax Guide, are available free from county extension of fices in Newark, Georgetown and Dover. Christmas means a lot of clean ing up. 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