Rfel ,'7"4ir','!y''K fed rA i . iw uufCrj Nice '; in TiJf' j7.- whuVISt ' """Art vi I$i H3? BoC ml '' ' ffer m iwaJLp 4m K V" if' U pPWfi SSnMpj1 WXillSn&fS&l! I . - rv MILLIONS AT STAKE IN REVENU E SUIT EVENING PUBLIC jLEDfiEE-PHILAt)ELiPHpit FBlDAfr, V&M&BX 7, 1921' the present ciikp, the. Inrrr-nAcd value of the ore In ml having been represented cm tlio books of the corporation, up corcllnc; to tlio government s brief, shire nirj iiy mock is.siic(i s n Ktoeu mvi-iloml." TIip wiilo intcrrst (llstilnyed In the rao In the miKlnryx world was linn- i trntcd by tlm number of request for ncrnilsoion to nonpar ns "friends of the Ironrt." Thnvp emoted permission to 'Invested Capital" Case, Mostly '''o'tSU'Hty-p'xaJional Lumber .Mnntiiui'ltircr.s' Association uml tlio Kansas City Structural Steel Co, Increased vnhip of the ore lands Is entnpnrnble to tbe Increase which occurs In the value of n herd of cattle, wlilcli, when purchased. Included a number of calves, the appellant nrgiicd. I'rollts' whs defined to the court as the actunl net nmoiint of pain made by a business between any two dates. "The appellnnt's theory Is that the cnpital invested in its ore lands is not what II paid for them, but is to be measured by the present value of. tin; lands," Mr. Krlerson said. "The rov eminent contends, on the other hand, thnt tlio act clenrlv defines the 'Invested capital' ns the amount received in ex Important in Decade, Before Supreme Court STOCK DIVIDENDS INVOLVED 11 the Associated Press Washington. .Ian. 7. Argument were begun todny in the Supreme Court In the "invested cnpital case." charac terized by Solicitor fJencral Frleron ni "the most important legal suit from the standpoint of government linanccs tl a ilflrtml.1 ' Hl...tl.nR !. Mn,.A- t i.i it in i .in.-. iiiii-iiivi in.- tin .-i iiinvni ,-,:, m . . ... ..... .... will be forced to return hundreds 0fj cnange lor lis snares oi muck, pus m. minions ni (Kinnrs paid ns income taxo depends on the outcome. The immediate catie nt issue before the court is the appeal of the I.n llelle Iron Works from a ruling of the Iturcnu of Internal Revenue, refusing to allow It to treat ns Invested cnpital the value of ore lands, which it had purchased in 1001 for $1110.000. and which, bv 1D17. bnd Increased to S10.OOrt.000. The gov ernment agents maintained thnt the in crease in reality was "iimlit." and should be taxed as such. The company added the increne to its enpitnl invested i and claimed the normal deduction of 7 ' per cent, paying under protest the addi tional tax of .1.0Sl.rtOO. The (iiiestinn of whether n slock divi dend is taxable nrose in u new form in 'pnid in or earned surplus' used In the business. SCHOOL FOR UPPER MERION Board Authorizes New Building nt Cost of $100,000 Ready In Sept. The I.'pjier Merlon school board nu Ihorizcir the sale of .$100,000 worth of bonds to obtain funds for the erection and equipment of n public school to be located In Hwedelnntl. The school will be on a two-acre plot donated to the district by the Alnn Wood Iron and Steel Co, It will be un eight -room modem building, to no coinmodnte .100 pupils. It Is expected to be ready for occupation In Septem ber. The bonds will be 5 per cent, tax free, to be dated March 1 . OE30E 30R30E locaoi i "iotaojr-7, ioc ixmSalelOOO BEVERIDGE TO SPEAK Former Senator to Address Penn Law Students Tonight K -Senator Albeit .1. Iteveridge. of tndinmt, will deliver nn address on the "Life and Works if I'oriner Chief .Ins- i lice .Marshall, of the Supreme, Court." this evening in the Houston Club under, the auspices of the l.nw School faculty of the I'liiversity of 1'ciins.vlvnnin. Tin lecture, which is scheduled to coumii'tii't' nt pi o clocli. is open to nil Law School students n ml faculty and their friends. Julia Bailey Estate $109,000 Numerous bequests and annuities arc contained In the will of .lulin Hnlley. 7.TJ1 llrynn street. Mount Airy, pro hated today, disposing of $100,000. The residue of the estate is divided between the Pennsylvania Society to Protect Children from Cruelty, the (Children's Aid Society nnd the Hayes Mechanics' Home. Other wills probated were Charles A. lilocker, "HO lloosevelt boulevard. S.m.000 ; Angclinc Anderson, 1028 Mount Vernon street. $25,000: Atwood K. Spangler, 728 West Alle , , fi nrt . Tll.tlf.. m I gnciiv avenue, .?ii,iuui i iiuip luiiim, m 121 West Lo?nn street. $4000; Bernard II .1. Matthews, fi12 South Twenty-fourth II street, S.'-lflO, and Kmma ' rc-eon. fi'j ,' South Korty-tlrst street. j-ij.uuu. HERE'S THE BIGGEST DIA MOND EVENT EVER HELD IN PHILADELPHIA. We have chosen just n thousand of these pure wnue. ported cut diamonds to sell nt a price never heforc offered for such quality stones the mount ings arc M-kt. solid preen gold platinum top hand engrnved. Hurry, if you want one this lol will not last long. Your Credit Is Good and lour Money He funded if You Can Buy Cheaper for Cash. itlrfiililM:i!llllllllll!iMlliWMwiirtiJtil!1 IHIIlllUilillJilliilllllIWlnwffliraMliill Open Saturday Evenings Textile Spindles JUW r wfey. jLouol 133 S. 13th St. Wr NEW! Lniisolx' will' show jmu what in Xciv iv Frocks for Spring Xcic Materials! Xcir Lives! Xew Colors! Fascinating, Brilliant and Original! Just XEW out of their boxes. Wraps Dresses Suits .-It Cost and Below Cost 19-50-39.50-12500 Formerly 39.50 69.50 265.00 Bona Fide Reductions on Our Entire Stock of Fine Winter Apparel ALL SALES FINAL IVKKTIM:MKVr UIVKItTHKMBVT v BdraSfli ii If"' Pli' '" 1 : 'KKPI II 1 "i''lL "' Mem 1 fei iPl WU Tlic 'fKin.i-tlnr.r shop of Do! Mar & ( o.. 1211 Chestnut .Street, is located in the heart of the shopping district. Many Philadelphia women haw made the interesting discovery that Del Mar shoei me-n with I heir apprmal, both a regard? style and price. JQW: ju.t altout made up your "yOU'VK mind to buy hard candies this -l that l week. I know, and I'm glad to he able to lccommend to you tho.-e f-old by Kdouanl D. Kruse Company. 100 South Eleventh Street, and 400:: Haltimore Avenue. I can assure, you that they are made from the purest and most wholesome ingredients ob tainab'c, and that their flavor leave nothing to be desired and that means something in hard candy especially. The hard candies are only .'0 cent-, a pound. Many out-of-town people a.c having theiii sent par-el u -t Chocolate butter creams delicacy made hy K ruse are (!0 cents a pound. Kvery ono likes but ter creams, hut these are a glorified sort (f butter cream that I'll wager haven't an rqual anywhere. heard it said, of course. hoes last twice as Ions if I you buy two pairs at the same time and wear them alternately, ",1oi.,, i wn iijiy yr,u exchim. "I never haw the money to huv two pairs at one time." Hut why not buy them at I the second-iloor shop of Del Mar & I Co., 1211 Chestnut Street? You will be agreeably surprised when ' you discover how reasonable are ! their prices Why, fl dainty little pair of strap pumps uaa only $0.75! They were the cro'.--.strari kind.1 ...! ' I , . . . .. ' ' wnicn lend a irracefu a crracerul ine in !ii- and anilla I ankle. Thcv come in limn i. !-,,. another toothsome satin and lil.-irk- snedo Vnn'ii nt. the Del Mar sports shoos smart looking brogues, which every one is wearvig with woolen sport' hu-e and they, too, are remarkably rea sonable in pru'f. one tiling to -ay casually: engagi mom ring came from TT IS 1 "Mv DHiiey, nanKs v iiujuie, and an other to appreciate the fact that 'he name of Hailev, Hanks & Middle Company tand.. for qualit In materials and in workmanship. You do. of courie, recognize, when .you receive a gift from this store, that the donoi esteems your own good taste, and that ho or .-he knows that you will nupiociate its coming f.rom a stoic whose aim is the lie.-,' t;ho most exclusive, the most e?:qui ijitc. For so important a gift as. an engagement ring one wants to he dortain of the best one wants a Polished Girdle Diamond, the most beautiful of diamonds one wants its retting designed by Hnlley artists, for tjhat means that one'-! ring will pos sess individuality and distinctivonc-s. LTAYK you vi,t,.(i the Individual L1- Lingerie Shop of Hon- it. Tellrr ' & ( o., at Thirteenth and Hansom I Streets, since the announcement of their cleaiance sale? You'll find I theie an astonishing ariety nfj dainty undergarments, frilled and beriblioned or hemstitched simply, ' ns the ca.e may be ant prices are' exceedingly low. Soft crepe de ' chine and a bit of valeneiennes fash ioned deierly Into a dainty chemise, or fine nainwjok exquisitely hand-1 embroidered choose what you will, Some of the garment.? haw ,r.0ii made in France, some have been embroidered in th" Philippines-nil are wi itliy of jonv c'lnsideration if you are considering dainty lin geiie ai all and whnl woman does not? nd prices are ()Uite within 'you i leaih. B R'rVr.F(N now and Monday every one of my ion ders wild ha, tlm lM.ti suspicinn (hat she may need any household or kitchen mriL ,. 'i,i; do well to piepare a list, for on Monday I shall have an intcro-tiic announcement of an event to take place a the tore of ,1. Franklin Mil'or ' tH12 Chestnut Stiert. This is (lie .-enson of inwntoncs. and the house' f ifo should not be behindhand in taking stock ef her working materials" I 'flic bride and bride-to-be will appreciate, too. the splendid opportunity -., that will bo offered them to furnish Hinir kitchens with the very bc-t utensils that un- made for oni. dependable articles of standard mnk. nm ri'd b.v .1. Iranklin Miller. ComiiiL' as it does nt a time when m-i, ... -r -u I Muen t'i "t: ui ' '.'.b, h c.'.nourcement ii iuie to be welcome ' i THi: i IIKSTNL'T I'TKKKT ASSOCIATION I For Silk, Cotlon and Woolen Manufactures Excelsior Forge & Mfg. Co. Cth nnd Allegheny Ave. I'honnt Tioen (ii, raru mg Be Sure of Addross Look for Name on Windows I OUR, QNLV gTOREl g M.3lMON(pJ A A-r ijRQEsr EXCLUSIVE CBEDIT? JEWELRY HOUSE IN PHILADELPHIA 39 North 13th Street IQI " 30POC 30E30E aocaoc rUNN &DILKS U02 CHESTNUTJSTKEE1 v5r flxm? A nirl 1 vM Up W TyTol Wool is Not a Wool Jersey Ladies' and Misses' Plain Tailored Suits 18.75, 22.75, 27.75 About V2 Price Theae plain ruits will be tailored, perfectly never-out-of-style good this spring. 3.00 Quality Silk Hosiery, 1.95 2.50 Quality Silk Hosiery, 1.45 Ladies' Hats 4 Price Mann & Dilks 1182 CHESTNUT STREET iiBliiliilMaimWJtliPBl'illiM Dalsimer Standard Shoes "Standard" for Forty Years aimary Clearance SaleFeatures Women's Shoes at Reductions Most Surprising! NOW the Best Values in Town! Beautifully Stylish Shoes With High French Heels Formerly Priced at $12.00 m o ! '' 1 k' i TBI 5v Shoes of All-Black Kid Potent Colt with Satin Tops Patent Colt with Kid Tops Patent Colt with Suede Tops with exquisitely stylish H French Heels. rt 7 m :f I ! I t I S ! Highest Grade Shoes Baby French or High French Heels Formerly Priced Up to 515.00 and $16.50 Black Suede Grey Suede Taupe Suede Brown Suede B lack Calf with Fawn Fabric Tops Patent Colt with Fawn Fabric Tops -Button or Lace. m 'Tis a Feat to Fit Feet Reduction on all wool, silk and cotton Hosiery ffl The Big Shoe Store 1204-06-08 Market Street Dtp values for all the family ilso at lower price levels ' UUUwadt i&nw JfflWlfflrWtiWHI TraBHiflW 'jiwifflSiwB i Oak Hall is on a Basis Replacement Not Merely Seeking it Today and tomorrow you can walk into any department of Wanamaker & Brown and choose clothing for your entire family With our assurance that every reduced price is guaranteed by us to be the lowest at which you will find clothing for 6ale during 1921. SELECTION WILL BE FOUND PLENTIFUL IN ALL .DEPART MENTS OF THE STORE MEN'S, YOUNG MEN'S, WOMEN'S, MISSES' AND BOYS. Thousands of Overcoats and Suits $35 & 40 Suits for $20 $45 Suits for $25 $50 & $55 Suits for $30 $60 & $65 Suits for $35 $65 & $70 Suits for $40 $75 & $85 Suits for $45 $75 Prince Albert Suits $55 6000 Black Sack Suits $45 $15 & $50 Overcoats & Ulsters for. . .$25 $55 Overcoats & Ulsters for $30 $60 & $65 Overcoats & Ulsters for. . .$35 $75 Overcoats & Ulster?, for $45 $85 & $90 Overcoats & Ulsters for. . .$55 Oxford Vicuna Suits with Extra Trousers, $50, reduced to $35 Young Men's, Boys' Long and Short-Trouser Suits young Men's $50.00 Suits. . .$30.00 Young Men's $55.00 Suits. . .$35.00 Young Men's $60.00 Suits. . .$40.00 Boys' $16.50 Suits for $10.00 Boys' $20.00 Suits for $13.50 Boys' $25.00 Suits for $16.50 Young Men's $40 Overcoats, $25.00 Young Men's $45 Overcoats, $30.00 Young Men's $50 Overcoats, $35.00 Boys' $15.00 Overcoats for $10.00 Boys' $20.00 Overcoats for $15.00 Boys' $30.00 Overcoats for $20.00 Note: Special Suits for stout boys sizes 13 to 20 reduced to $18 and $20 JtJlue berges and nnc (Jassimeres ALL SUITINGS AND OVERCOATINGS IN THE TAILORING ) SHOP BUILT TO MEASURE WTTH A FLAT REDUCTION ALLOWED OF 25 Replacement In Woman 'sShop $15.00, For $22.50 to $55 Dresses in to I Tricotines, Serges, Jersey Wools $29.75 j and Velvets. $29.7i to For $35 to $45 Dresses. Poirct Twills and Tricotinrs. Mostly Navys. Beaded and Silk Embroidered. $32.50, For Meteor, Sati7i, Georgette, to L Beaded and Silk Dresses. Values $42.50j $42.50 to $65. $32.50 , For Richest Dresses in Meteors, to j. Satins. Georgettes and Black $35.00; Nets, Regularly $52.50 to $75. ?U.75 to $75.00 i in $85.00 For $125 Coats. J Colors. Bolivias ivith All Wanted $13. to 1 . For $75 Coats. Velours, Silver $57.75 tones. Bolivias. With Scalinc i and Taupe Nutria Collars. $47.75 , For $65 and $75 Coats. Velours, to Silver tones, Bolivias; Mostly $52.50 J Fur-Trimmed. $16.75 , For $27.50 to $45 Coats. Wool to J. Velours and Silvcrtones. So7ne $27.75 J of These are Fur-Trimmed. I' or $47.50 to $69.75 Coats in Sample Sizes. Season's Newest Styles and Fabrics. Handsome Fur Trimminns. For $19.75 to $25 Coats. Tweeds in Several Colors. These Arc Built Overcoat Style and Arc Made by the Floitsc of Kenuon. Marltnd for Quirk For Dresses Regularly $22.75 to $35. Jcrscvs. Serines mi.c 1.75J and Silks. $37.75 to S39.75 1 CI earn nee. $22.75, For $35 to $45 Suits. to I Poplins, $29.75 J lours. For Silmioues Cheviots, and Vc- -) i' or w.ou 10 $75 Suits. Many S35.00 Samples in This Group. Serges. J Silvertoncs,Vclours,Broadcloths. $39.75 -j For $55 to $69.75 Suits. Duvet to ide Laines, Velours. Silvcrtones, $15.00 J Serges. Some Fur-Trimmed. $47.50 -j For $75 Suits. Some Fur-Trim-to J, mcd. All Desirable Colors, Hand $55.00 J somest of Fabrics. 5.-)7 .-0 1 For $85 to $89.75 Suits. Sea - ' Uso? Handsomest Styles, Mate- lo I 1.10 n.i,; nr.i: tt T-i. S59.75 '.'. "'"'. w'ui'js. many rur- $3.95 to $9.75 Tiimmed. For Blouses of Pongee, Crepes de Chine, Batisle, Voile and Georgette. Were $4.95 to $12.75. All Furs Bear Decisive Reductions 5110 Tor a 30 inch self-trimmwl Marmot Coat, regularly $150 S135 for a 3C inch Marmot Coat, sclf-trimmcd I regularly $189.75 , ' I S175 for a 3fi inch Marmot Coat, raccoon collar and cuffs, regularly S239.7.' 5163 for a 36 inch French Seal Coat, recularlv $300 ' $299.75 for a 30 huh French Seal Coat, klln collar and cuffs, regularly $335 $239.75 for a 36 inch Australian Opossum Coat, regularly $339.50 $219 for a 30 inch Hudson Seal sclf-trimmcd Coat, regularly $375.00 collar nnd cuffs, regularlv S550.00 mVfrr,a J0 inrrCh Huds,n ,Seal Coat, beaver col lar ami cuffs, regularly $595.00 $150 for a 12 inch Hudson Seal Coat, skunk rollar ami cuffs regularly S630.00 All $2.50, $3.00, $3.50 Finer Soft-Cuff Stirli, pcrctle end madrti .$1.15 All Pare Silk Shirti ll.lf Price $5.00 far $10.00 Stirli; $6.00 for $12.00 Skirtt. All fine Midrti Sbirti, I CQ flO $4.50, $5.00, $0.00. ! P"J'UU MEN'S SWEATERS AND CARDIGAN JACKETS PENNSYLVANIA KNIT COATS $7.50 Satwl.Collir Svrcateri $5.00 $8.50 Sbswi.Collir Swtateri . . fi.00 $12.50 Claitex Knit Coati, now 8.75 $2.00 Working Skirt., bine and rraj thambray Striped Work Sbirti 23 $4.00 Blot Flannel Sbirti 1 For $4.00 Cray Flannel Sbirti r9 Cfl W.U0 Grar Tlannel Sbirli J P.tJU AH Furnishings and Hats CE AA 11 , m J.vu men i ucnmne uiotci, now $00 $0.00 Men'i Genoinr Burkikin (ilorei j.w men i iitnume (llOTtl tt.vM mens iiennine blorei $4.50 Tan Cape CIotci. Tan Cape, imall lize Mocka Ihcktkin Bnckikin 5.00 4.0) 3 00 3.50 2.03 , MACKIHAWS Boti and Vonnj Men'i $16.50 $18 tad $20 all-wool . $10.00 UNDERWEAR Mediom-weirll w.l Si in . .. , ..WW pi Flannel Pajamai $4.00 Dome! for $10.00 Balk Robei, now... $12.50 Bath Robei, now. .. WOOL MUFFLERS $10.00, now $5.00, now $1.00 Nota.eme Boti' Ribbed Hoie, now $1.00 Heavy Wool Hoie,' ow ancjr Heather Wool i i.Z, now Fsncy lleatbcr Wool I $1.50, now $2.50 $2.50 $3.50 1.50 "i lloie, 2 Host, $2.50 6.00 8.00 $6.50 3.75 55c 50c 75c rarment. for Medinm.weijbt merino, per (annent, for lUaTjr.wei.ht nierinoi, per larraent, for . . Heaj.fceiht natural wool, $3.50 per jarment, for . UNION SIIITC l5iin m1""1 M"ino $3.2S .-. i.eiarai merino $8.00 Natural U wool. . Hy Ribbed Efyplian Sbirti " wr"n, $1.25 per ,ar. ment, now . fir $20.00 $18.00 Velour If.,, for $,0 0o $8.00 and $ 0.00 ,.f f,, ,, nd Db., ,ilt, d ,!,lpe, 5.00 1.35 2.50 2.75 5.50 75c !. YvraamaKerftKrnTar $600, $7.00 and $8.00 toft felt and Derby JUti, for . ...$3.00 Jj.03 and $4.00 Men'i Velour and Imported Tweed Capi, "Ji jZ.OO Capi, now .... 75c UMBRELLAS J!i!2 i,,n.', Co"on clori" f" $1-50 ;?-2 Mln' Col,on c,or'" 'or- 3.00 J? !"" SiUt Gl";" '" 6.50 5Z3.S0 Fine Lestber Suitcaiti, now 13,50 $1G.50 Fine Lealier Snilcnei, ,." 10.00 JI.7S Domet Flannel Nigbtihirtt 1.25 $1.00 and $1.50 Neckwear, all 50c J2.00 and $2.50 Neckwear. nJw 1.00 PureS.lk ij lloie. $2, now. . 1.15 r '; a1""' . now .. 85c Collon s llo.e, 75c, now.. . 50c Co ton 'i (jo,., 40c, now .. 25c Cotton i3 I01e 3Sc now 25c SPECIAL FANCY VESTS Sizti 34 to 40, all .... $1 00 co2 r"C7 Ve,,, now 3-50 All nzci 34 to 43 itoul. For , f,Jl. wtsr tni fB Jreis. ".''P'l'nG.nnllet, for 1.00 , r ' ?r,",de -finrer Mill. 85c l? r on Cjuntleti, bone pain, 50c 65c Cotton CIotcj. leatk,, ,l . . r...u wuv 4S5feafiw n .(Market at Sixth 11 for 60 Yao,.o ssssss A t 31 ft. v.xv , , V.. A - :0i vm Amt-1"'-' 'vffctA Xjsac j-'f. '-wcwirtir,?--- !"? g3teWy lJ'K jkjatpVJtJml-wii, ,m .