A3B-Lancaster Fanning, Saturday, May 17,1986 Rabies Marches Northeast (Continued from Page Al) accounting for 139 cases. Other species involved include 26 skunks, five foxes, five cats, two horses, one dog, one bat and one groun dhog. While last year’s outbreak was centered in Franklin County, the eye of the viral storm has since moved north and east to Perry County, where 58 cases have been reported this year. Two other leading counties are York with 48 cases and Cumberland with 31. Jones said that the natural barrier provided by the Susquehanna River probably accounts for the shift to a nor thward spread of the virus, although five rabid raccoons have been reported east of the river this year. “We’ve had no previous cases of terrestrial animals (east of the Susquehanna) associated with the epidemic,” Jones said, noting that sporadic cases of rabid Farm Calendar (Continued from Page AID) York County 4-H Beef Club Preview Show, York Fairgrounds, 9 a.m. Sunday, May 25 NW Keystone Jr. Beef Classic, Crawford County Fairgrounds, Meadville. Pa. Flying Farmers Meeting, 1 p.m., Rover Airport, 3 miles south of Millard’s near Ann ville. For information call 717- 867-2384. Wednesday, May 28 Tree Evaluation Seminar, Cook College, Rutger’s University. LOW CLASSIFIED RATES WITH EXCELLENT RESULTS! LAMBS SPECIAL SALE TUES., MAY 20,1986 Sheep & Lambs received all day sold that evening. WESTMINSTER LIVESTOCK AUCTION Westminster, MD. Phone (301) 848-9820 FEEDER CATTLE SALE Wednesday, May 21 7:00 P.M. Cattle received from 8 a.m. FOUR STATES LIVESTOCK Coll 301-733-81^0 bats and other species to the east were considered to be too widely spaced to be epidemic-related. A disease of the central nervous system, rabies is primarily transmitted in the saliva of warm blooded animals and is nearly always fatal once symptoms ap pear, the Health Department of ficial said. Jones recommends vaccinating pets and valuable livestock, but says that, in general, human vaccination is pot necessary. Anyone who comes in continuous contact with animals of unknown origin, such as Humane Society employees, veterinarians, State Game Protectors and trappers, should consider vaccination, he said. Any animal exhibiting atypical behavior for its species should be considered suspect, said Jones. “Especially watch out for those (wildlife species) that appear to be overly tame,” he said, adding that Friday, May 30 Potter County dairy princess pageant, Ulysses Community Bidding, Ulysses. Saturday, May 31 Chester County dairy princess pageant, West Fallowfield Christian School, Atglen. Tioga County dairy princess pageant, Mansfield High School, Mansfield. York County dairy princess pageant, York County 4-H Center, York. SC Beef and Lamb Preview Show, Shippensburg Fairgrounds. For information, call Diane Conaway, 486-5423. ATTENTION HARNESS MAKERS The following items will be available at The New Holland Sales Barn Farm Machinery Auction from the estate of Aaron D. Riehl FRIDAY, MAY 23,1986 Harness Making Tools, Harness Tack, Halters, Harnesses, Harness Making Hard ware, Leather Sewing Machine (Landis #1), misc. items. NIGHT FARM SALE at the Matison farm, 2 mi. out of Andover, N.Y. on the road to Wetlsville, (12 mi. from Genesee, Pa.) on Rte. 417. TUESDAY EVE., MAY 27 ate sop.m. 3 JD Tractors (‘‘2O2OD”-‘ , 2510’’ w/f.e. loader-“ 2010”) and 3 pt. plow, blade, bush hog, post auger. JD “336" kicker-baler, Nl 9' Haybme & rolabar Rake (all like new!!). 4 wagons, Nl Spreader w/hydr. tailgate. Little Giant 40’ Elevator and two 40’ mow conveyors, 2 barn cleaners, Surge milkers, 48 stanchions & 25 drink cups. Nice Red Roan Draft Team, well-broke, w/ harnesses, 2 mowers & farm wagon. Very good Cow Dog. 2 Trucks; Ford dble.-cab Pickup & Chevy Dump. Owned by MR. AND MRS. LYNN MATISON For info, contact Auctioneers, Muller & Rumsey, Bath, N.Y. (607-776-3478) CUP AND SAVE this AD This will be only time in this publication nocturnal animals abroad during daylight hours should also be considered potential carriers. Animals suspected of being infected should be killed and buried. In cases involving human or domestic animal exposure, die animal should be submitted for testing. Pennsylvania Game Com mission spokesman, Ted Godshall, notes that protection has been removed from foxes, raccoons and skunks in a 15-county area. Counties in which these species may be killed year-round are Adams, Bedford, Cumberland, Franklin, Fulton, Huntingdon, Blair, Dauphin, Juniata, Mifflin, Perry, York, Centre, Snyder .and Somerset. Anyone wishing to hunt or trap these animals, regardless of the time of year, must purchase a Fur Taker license. Persons killing animals suspected of having rabies need not be licensed, Godshall said. Regular seasons are in force for these three furbearers in all other counties, he added. When animals are killed for testing purposes, the brain should not be damaged, says Jones. Contact with the head area, especially the saliva, is not recommended, and wearing rubber gloves is a good safety precaution if the animal must be handled during transport. Car- ment’s laboratory in Lionville casses should be refrigerated but located in Chester County. For not frozen, and can be placed in a incidents involving domestic plastic bag. animal contact, specimens should For incidents involving human be taken to the state Department of contact with a potentially rabid Agriculture’s diagnostic animal, the specimen should be laboratory in Summerdale. submitted to the Health Depart- Plan for taxes when leaving farm NEWARK, DE - Tax planning is every bit as important when leaving farming as it is while operating a farm. It is crucial when selling assets to pay debts, or obtaining debt forgiveness. “The choices farmers make when getting out of business can have major tax consequences,” says Gerald F. Vaughn, University of Delaware extension economist. “If handled wisely these choices can ease the tax burden and im prove after-tax finances.” Farmers who use the cash ac counting method generally have been able to defer income for tax purposes. They do this by deducting expenses when paid but recognizing income only when assets are sold. When a farmer in financial distress sells remaining assets to pay debts, the taxes on deferred income come due an important point to remember, says Vaughn. “The Internal Revenue Service considers money from the sale of assets upon which investment credit has been taken as ordinary NEW HOLLAND SALES STABLES, INC. IC/i Located 12 Miles East of Lancaster, PA just off Rt. 23, New Holland, PA SPECIAL DAIRY SALE CONSIGNMENTS For WEDNESDAY, MAY 21,1986 40 HEAD REGISTERED AND GRADE HOLSTEIN DAIRY COWS AND HEIFERS, a good load of Canadian Dairy Animals, Consigned by Brian Dawson ★ ★★★★★ * 1 Load Fresh and Springer Cows consigned by Marvin Eshleman. * 1 Load Fresh and Springer Cows consigned by Merle Breneman. * 1 Load Fresh and Springer Cows consigned by Raymond Smucker. * 1 Load Fresh and Springer Cows consigned by H.D. Mate. * 1 Load Fresh and Springer Cows consigned by Norman and David Kolb. * 1 Load Fresh Cows consigned by Alfred Albright. * 1 Load Fresh Cows consigned by Dale Hostetter. For More Information Contact: Abe Diffenbach 717-354-4341 ! REAL ESTATE AUCTION ! ■ 220 ACRE FARM SUBDIVISION I . * In 5 Parcels * Sewage Permits 4 ■ * 2 Gas Wells * Immaculate Home ■ ■ Coneville, Hebron Twp., Potter Go. PA I ! On Rl 44,10 Mi. N. of Coudersport I | SATURDAY. JUNE 14 at IP.M. I ■ LOT A; 3.8 Ac. w/lovely 2 sty Home, completely renovated, New Well, New| _ Wiring, New paint, paper, & carpeting I ■ Beautiful original woodwork. 4 BPS. IV4 Baths, Gas well provides FREE-HEAT ■ & all gas appliances Mature Sugar Maple trees grace property. LOT 1:11 751 " Ac. Level Tillable Land, w/conventional Sewage Permit, 400 ft. road Front ■ I LOT 2: 13.49 Ac Level Tillable, conv. sew permit, 401 ft Rd. Frtg. LOT 3: ■ 14 84 Ac. w/l Ac Bass Pond, Stocked Trout Stream, Partially wooded, 1789| ■ ft Rd Frtg. Conv Sew Permit. LOT 4: 176 41 Ac Outstanding Hunting Si I Timberland to harvest in 6 yrs , Gas Well tops off this great tract. Request' ■ Brochure. I ■ INSPECTION; Sunday, June 1 from 2 to 4 P.M. | " Terms: 15% Deposit at Auction Subject to Confirmation ■ ■ Settlement Within 45 Days I I Broker Participation Invited ■ yy KENNETH A. GEYER | f THI AUCTION Co. Inc. * SUITE 102 • 661 WEST GERMANTOWN PIKE | PLYMOUTH MEETING, PA 19462 • LIC AU-332L ■ (21 5) 834-1854 • Pottstown 326-3856 income —not capital gains, Coming at a time when a farmer is struggling to pay debts, a heavy tax bite can be an especially un welcome surprise unless he has planned for it.” Forgiveness of a farmer’s debts also has tax consequences, the economist says. “Forgiven debt often must be reported as income. But prudent tax planning can affect the amount of tax a fanner owes and timing of payment.” A fanner in financial distress can choose to declare bankruptcy. This may shift some of his tax burden to the bankruptcy estate. “Also,” says Vaughn, “debt discharged in bankruptcy is treated slightly differently than debt forgiven outside of bankruptcy. The way a farmer chooses to go out of business can affect taxes due for the year of bankruptcy as well as for sub sequent years. Remember, too, that declaring bankruptcy may affect a person’s future credit worthiness ahd so should not be entered into lightly. ’ ’ Norman Kolb 717-397-5538 ,