!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
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drive pivot turning agility and a big assortment of
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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
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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
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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
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checkmg account, then the sav
ings account
me
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