1 . ' . - ---- f TAX WRESTLING mmMmmmih ;, 80UTST0START MMjZ-i EVENING PUBLIC LEDGEE PHILADELPHIA, MONDAY, JAXUAHY 16, 3.922 8. ' 1 Ferms for Filling Out Income Returns Are Ready for Distribution EASY IF YOU KNOW HOW Terms for tnS returns en Incomes of $5000 or Icns will be nvnllnble after , tomorrow nccerdliiB 1" an announce ment by Illnkcly D. McCnuglin, Cel- , lector of Internal Revenue for this dis trict. They may be lind nt the Pest- I office Hull(Hn(C. nt 17 Seuth Kitty-second utrcct nnd nt 1110 West Lehigh nvenuc. The form, which Is effielnlly deals natcd ns Ne. 1040-A. consists llih yenr r of four iwkcs, two of which nrc given .. te Instructions which the tnxpnycrs nrc expected te rend carefully. In the following untcment Mr. Me Cnughn explains wlint Is required In making returns en this ferm: "Qn pnge 1, under the hend of 'In come.' are spaces for reporting the following Items: Salaries, wages, com cem com mltlens, etc. ; Income for partnerships, lidiielnrles, etc.: rents nnd .royalties; profit (or less) from biiplneix or pro pre pro fe"len; profit (or less) from sale of Meck", bendx, etc. : profit (or less) from mi'p of icnl estate nnd ether In In renie. Ilenenth lire hpnees for entering rfptliicllein, surh ns Interest nnd tnxct wild during the .venr. Ieshph hv Urn. storm, shipwreck or ether cnsurilty or by theft, contributions, bad debts, etc. "On page 2 are spaces for entering explanations of the various Items; that l, the total amount of Income from business or profession with description (grocery.' 'retail clothing.' 'drug Mere.' 'laundry.' 'doctor,' 'lawyer.' 'farmer') from rents nnd royalties, sale of prep, trty, etc. Who Must Mnhe Returns "Ileturns are required of every single perfcen nnd every married person net living with husband or wife whose net Income for 1021 was $1000 or mere, and every married person living with bus band or wife whose net Income wns ?L000 or mere. If the combined net Income of husband, wife nnd dependent miner children equaled or exceeded $2000. or If the combined gross Income of husband, wife nnd dependent miner children equaled or exceeded ?5000, all such income must he reported ,en a joint return or in separate returns of husband nnd wife. "If single und the net Income, in cluding thnt of dependent miners, it ny, equaled or exceeded $1000, or if the gross income cqunled or exceeded 55000. n return must be filed. A miner, downer, bnvlng n ncMncemc of $1000 or $-000, according te mnrltnl Mntus, or a gross income of $.'000, must file n return. The requirement te lile u return of gross Income, regardless of the. amount of net income, upon which the" tax N assessed, Is u new prevision. " 'Net Income' Is gross Income less certain deductions which are explained in the form. 'Tnder inch of the above conditions n return must be filed, even though no tax is due. The exemptions ure $1000 for single persons nnd ranrrled persons net living with husband or wife, $'J."00 for married persons living with husband or wife whose nit income for lll'-'l wns $5000 cr less and IJIIOOO for such per sons whose net income was mere tlinn $.i()00. The exemptions for dependents, 'a person under eighteen jenrs of age or mentally or phvslcnlly defective,' has been Increased from $200 te $4110. Nermal Rates Unchanged "A head of u family u person who actually supports in one household one r mere persons closely related te him (or her) by bleed, marriage or adop tion Is granted the same exemptions allowed a married person. "The normal tax rntca arc tin hanged. ! ner cent en the first S40O0 if net income above the exemptions nnd S per cent en the remaining net income. The tax this jear. ns Inst, may be paid In full at the time of filing the return, or In four equal Installments, due en or I urwre .unrcn u, .lune ii, September I ft ami December 15. "Heavy penalties arc provided bv the new revenue act for failure te file n re turn nnd pay the tax en time. 'Announcement will be made through !. previ "f tne ln,p of relense of form 1040 for tiling individual return of in- ie or mere titan ijeiHKj." LODGERS FIGHTROBBERS Pistol Duel in Dark Hallways Po Pe lice Jein Fight A rcvehrr battle was fought Inst niglit bj roomers nt SI0 Walnut street, when two robbers were detected en it? second Meer. A patrolman joined lie tight nnd exchnnged shots, but the -apposed thieves escaped. .lelin Villnun and It. Verne, who my a room en the third fleer, told ;',' uriecieii ine nucgcii runners. Yeu knew what you are get" ting when you buy a Buick Atk abent the Nay Medel Anether reason why Buick holds first place at the shows' Whca better automobiles are buitt, Buick will build then i An income diary ler IVZZ Keep an account from day te day of all your earn ings and expenses. It will save you days of worry at the end of the year and be a valuable permanent record. We will mail you with our compliments an income record booklet in which te enter income received, deduc tions, transactions in property or securities. Day by day the increasing value of this record will be brought home te you, and especially when you sit down te the task of preparing your income tax return. Come in and get your booklet or drop us a post card today. The Land Title and Trust Company Bread and Chestnut Philadelphia AI1VKIITISEMKNT .i)vt.utim:mi:nt I MSMBfl2JHKS!" fT I iV ma wi6 L 'J iSi5?SiK5 1 Wall & Ochs, Opticians, 1716 Chestnut Street, nre experts in fitting Kinases. Their glasses are made te give the utmost comfort nnd satisfaction te the wearer. QUALITY VALUE SERVICE ir ii d.i-. ... n in iii win m i wm STRAWBRIDGE & CLOTHIER HOURS, 0 TO 6:30' dtrtrrvdhs &COJYl "17HAT de you think of my VV glasses?" a friend nsked. 1 was surprised by the question, be cause until that moment I had net noticed that she was wearing them. The style wus se well adupted te her particular type ei incc inut iney 'n,. -".''"" i iu imi-jini nmiM-rs. nertlCUltir type ei liiue uiui inuy n -? lie. ' mC I,?,,,T " ""'r1'-'"10 had net changed her expression at ?irnr,rtt "hetU. dCrS' "h ' ' " T' "? wl" flnd te be thc cnS0 I'alreinnn Knii.lpm nf n, T.-ir. i win me rumens i- w-giuasus iil- and Ieust streetti Mtntlen. henul the signed by Wall & Ochs, Opticmns, Mints nnd ran up the tire-e.'.cnpe nt the I 1710 Chestnut Street, whose expert !.rnp f tljf heue. Several hhets uei fitters are well qualified te assist I'lCU at It I 111 Wliril lin l'pnf.liml tltn ciu. VM ..fllAAttii(, nmnnllnfra nl frmnflfl nd-flenr landlnu. S.im, nre lmrh suitn.l te thn tn.lil vidua! appearnnce and nt the same time glve you the greatest comfort and satisfaction. Tlic Wnll & Ochs reuntl lenses arc net only mere prncticnl en account of the larger tirltl ei vision, eui uru mere becoming. Aftcr-Dinner Tricks HAUF TWI3T FULL I ! !TW,ST V 60 j Us A Nu. fill Tlie Maslc Taper llanih Tlnee long strips of newspaper are ittnetl or slued no that they form three 1'nnrlH, or paper hoops. mil. ih H. 'ut nltini; tlte center, nnd mite naturally falls apart Inte two hoops of equal size. I .J" W,I(,M tne wend band is cut it I Lil Vi!1 in .0,,( ,,,rsu bm,,l twivc 'be M,,"f "'' ethers. I .! , ,',h'1' !" cut. fallH apart In . out theM) two hip linked tesether. Hied te feini a elrcle. The seennil lin ;.V" .'! .I".'lf twlNt Mu piitnln.,' till? "m;1111"1 wns K'vc" n uimplete leMiilK. "''"'"'In for the eurluux If ileslreil, n t ;"' "h - lump MAN never leeks better than when he is in evening dress. And the mun who is particular about his personal appearance is upt te think it necessary te have his evening clothes mnde te order, even though lie may buy his business suits ready made. He will, however, find n wonderful assortment of betli dress suits and tuxedcec at the store of MacDonald & Campbell, 1334-36 Chestnut Street. The selection is se varied that he is hiire te procure a suit which will either fit him perfectly or need only the slightest alterations. Like the street suits which 1 hnve told you about before, they may be had at a' considerable saving ever custom- made clothing. Yeu will also ap preciate their line of dress accesso ries shirts, tics, vests, gloves, etc. UAVH you ever seen anything se deliriously beautiful as the ' Fruit at Hallowells' (Bread bulew j Chestnut) ? These huge clusters of , CJ rapes grown in the famous het- j houses of Relgium arc simply superb. , Or have you had some of the.se lus-' cieus big red Strawberries which ' ceme from Flerida, whose sweet' flavor is a harbinger of the spring? While you are sure te enjoy the ! Cornice l'enrs, a favorite variety and wonderfully juicy. And ns for the, Oranges and Grnne Fruit from l.'inr. itln, new nt the height of their season, J uiuy uiu uAccpuenauy line. Of course, you will wish te share this lmu'vuleus Fruit with your friends guarantee perfect within 100U nnd Hnilewfilln , , ..-..- mvaviaDijc-tlulivery te any place miles of Philadelphia. yyHEN any one speaks of jewels, my thoughts turn immediately te the store df Bailey, Banks &. Biddle Company. Every time that I step in there I discover many exquisite pieces which I have net seen before (he marvelous Polished Girdle Diamond, set in such delicately ex ecuted designs in platinum that 'it does net f-cem possible that they have been made by human hands wonderful rings ready te grace the hand of some fair Philadelphia!! or perhaps that of a bride from a dis tant city. And have you seen the lovely barpms, bracelets, carrimrs jeweled Wntchctf and necklaces? But, speaking of necklaces, is there anything se lovely as a stiing of pearls? And Bailey's collection is really superb. ''pHE bride-te-bo was showing me her cedar chest full of lovely household A articles. "Aren't these blankets beauties?" she snid te me "I wish they would always keep new looking." "But they will," I told her, "if you will take the preper care of them. As seen as they beceme soiled veu sneuiu senu mom te unrgs-, uiii unesinuc etreet. Tliev will clmm ttlem "But I didn't knew that beautifully. And that exnuisite silk nuiit. tee they cleaned things like that," she breke in. "Of course, they de wonders in cleaning and dyeing dresses." 1 assured her thev worn nnimiiu ....,,. eeSr.,. ". 'J1! ""'I " lmlf- " tent in cleaning all sorts of housoheld furnishings, including rugs, curtains 3 f l"le band, lied In n knot, draperies, etc. And I nm sure that you, tee, will flnd thelr work most "iviwit, tt4i, bU Vubite Udatr Cempanu satisfactory. Z1 U3' fourth band may be Exceptional Values in Women's New Spring Frecks Purchased for the Sale Hundreds of thc choicest Frecks for spring, bought advantageously and marked at a very fair, moderate profit, nrc in this great January Sale at prices from $45.00 te $100.00. The first Frecks of the season, thc choicest models, of Canten crepe, crepe Sheba, Reshanara crepe, crepe Georgette, in draped etraight-llne nnd lew-wnfsted effects, with new slceves. new girdles, new trim mings all the charm of spring in these Frecks at Sale prices $45.00 te $100.00. New Tricelette Dresses Special $25.00 Just in a new group of the slender ing, silken, durable Tricelette Frecks, that will be a part of every well-selected summer wardrobe. Levely models, with tltr newest lines, the long panels, slashed wide sleeves, graceful crushed ghd'.es, odd new embroideries and new necklines. Levely, shimmering white tricelette strikingly embroidered in black, black with white, nnd lovely blues and browns embroidered in self or centinsting color. Crepe de Chine Dresses, Special $18.75 $20.00 $22.50 White, navy, brown and black. Apron-tunic and plaited styles, trimmed with Paisley, fageting or braid. ffry Blrawbrldze f. Clothier Second lloer. J.fjrl.ct Ptreet 10,000 Women's Linen Handkerchief Half Price, 30c each; $3.00 a dez.;! Very fine linen, with hand-drawn hemstitched hems, and generous size all con tribute te the unusual value of these Handkerchiefs. Most women will buy them in quantity, anticipating their needs. One of thc greatest Handkerchief values in years, at 30c each; $3.00 a dozen. y aim.bnaae i rtethier aiie 12, Market street New Additions Almest Daily in The Sale of Damaged BOOKS Ju3t added te thc hundreds of volumes already in thc Sale An interesting let of French Beeks nt fractional prices A limited number of 10-yelumc sets of Edgar AUniWfftSJ sell at $3.50 u set A qmnll group of imported Beeks at half price MrRwItrlilw & Cle, 1 -b' end rioer. T'llbcrt ."tre 1. Atxt Mere of Our Splendid Values in Women's Coats It's glorious te see the way the public responds te these Ceat values it gees a long way toward making everybody feel that at last "nil's well with thc world." Full-lined Coats, some with beaverette cellar $20.00 High-grade, Plain-tailored, Silk-lined Coats $25.00 Fine, Seft Weel Coats, deep cellars of fur $35.00 Belivia Cleth Coats, plain and fur-trimmed $50.00 Coats Trimmed with Brown Squirrel or Nutria $60 y Sirawbrlilsu & Clethlir- Second I'loer, Centra UMBRELLAS Specially Priced $2.00 and $3.50 WOMEN'S piece -dyed Union (hilk-and-cotten) Taf feta Umbrellas, ftuicy carved or bakelite-tep handles, with rings or leather straps $e.50. MEN'S American Taffeta (cotton) Umbrellas, plain or carved mission weed handles, hook and creek styles $2.00. Strnwbrlilx- ft lethler Al'ilu 7. Market Street Dix-Make Heuse Dresses Have Arrived for the Sale cPtjftp fi t ifjjiTji ll rijj "rv- Ne need te tell women who knew them th. exceptii.nal quality und style of Dix-Mnkt Heuse and Morning Frecks. SALE PRICES MAKE THESE ALL THE MORE DES1KACLE. All are new models jint unpacked. Figured Percale Heuhc Dresses with low waist-line. An unusunllv- nttm.-. $1.95 tivc model at $1.95. vL9 QS A Hmart low-waisted model of checked .jjWA gingham. With round neck: fastened at one side. edel with low CQ QK A striped gingham mode jj.kju waist-line, made with vest S5.00 rW istinct'vc '"odds. One of fine ! phiid gingham with defined waist-line. Unusually effective in style. Anether is in slip over effect, fastening en the shoulders-. A low lew waistcd model of fine checked gingham. CC QCt The smart new model, sketched. Of pO.JxJ cnecj.e,i ginKham, with the back en straight lines and novel tunic effect in front. Alse a charming Checked gingham model with low unist-line, with white organdie cellar a'nd eufTs. - Straw briilve Clothier Third Tloer, lilburt street Went Greeting: Cards New and Different A charming collection of Cards sentiments for birth days, wedding anniversaries, for Mether's Day, cards ex pressing friendship, ethers te send te convalescents all written by Dr. Frank Crane. Prices 20c and 25c each. Slruvbrlilgq & I'lelliler--Mmn-.lnr. iViuntrr. AMe K, riltiert St und Setend I'loer, filbert St . West Skates, Skees, etc., at Lew January Prices (Jirla Clamp Skates 32.50 anil $3.75. Beys' Clamp Skates $2.00 and $3.25. Uivct Skates $3.25 te $6.50. Skating Shoes $5.50 te $9.00. Heckey Sticks 75c, $1.00 and $1.25. SUccs. $4.65 te S1C.50. Sweaters $7.50 te $18.00. Shecp-lined Coats for boys $9.50 te $12.50; for men $12.50 te $25.00. Jtrm.brldKe tc I nth'er fourth fluer Muslin Sheets Werth One-half Mere Our S. & C. Sheets of heavy, round-thread, bleached muslin at a notable reduction. Deuble-bed size, 81x90 inches. The quality nnd weight most hememnkers prefer for general household use. .Sheets tliut will launder well and wear well. The Sale price is $1.25 $1 uach. --Strawbrl.Ue & Clet'.iler Alile 1., filbert Stieet Messaline(?e q q Petticeats ($3 In black or smart shades. Made with plaiting en the tucked flounce. One of the mnny exceptional values in Tetttceats in the Salf $2.95. Cotten Petticoats, $1 A saving of one-third en black cotton jcisey Petticoats with flowered satine flounce. Hti .iwbrldKe & i i Ii S 'Cnnd IV i fil Hundreds of Philadelphia homes Will Benefit and Thousands of Dollars Will be Saved Through The Great January Sale of Pianos and Player-Pianos in calery, wc have substantial Pianos. Net only de you secure an In order te clear slecks belerc the arrival of reduced the prices of most of our Pianos and Plaver instrument ei nwn cnaracter ana sterling worth at a great saving but veu have the privilege of paying for it in convenient monthly amounts. This is the opportunity veu have been waiting for se act quickly. Exchanged Pianos at the Lewest Prices in Years Dearborn $115 i Chilton S173 Schumann $113 Weser $17.") , Eltinge S17S Regent S2131 Washburn $213, Albrcchl $215 Opera $125 Fischer $123 Kramer Bres $145 Estcy $145 Bacen 213 Ludwlff $2i3 Hcppe $215 Banks $213 Albrecht $245 ''case $243 Hardman $285 Pianos and Player-Pianos Reduced $50 tq $400 Windham Player-Pianos S493.00 Windham Upright Pianos $325.00 Hazclten Bres. Reproducing Piane $1200 Hazcllen Bres. Reproducing Grand $2000 irancis l5acen Reproducing Piane $900 Francis Bacen Reproducing Grand $1600 Francis Bacen Player Grand $1200.00 Francis Bacen Player-Piane (electric and feet power) $725.00 A Small Payment Secures Delivery Yeu can arrange te pay thc balance in small menthlv amni.nt. balance in small monthly amounts. - Slruwbrl1e I. Cletliler KKtli fleer Wet A New Purchase of Fine Midseasen Millinery Special, $8.00 & $10.00 A beautiful new line of Stravv-and-satin Hats, shown for the first time. It includes all the new shapes advanced this season, and introduces the short-brim Sailor that is premised a wonderful vogue for Spring. Hats with flowers, fruits, beads and all kinds of embroideries gay little af fairs, most of them, that will be the high- note of "fashion as well as color Tn the midseasen costume. -- K I ri hrliU L l ethler - com! fleer. Market Street i Wet Mere Great Savings In the Shee Stere IJere arc just a few of the many undcr-price groups which nrc attracting hundreds of customers te the Shee Stere daily: Women's Spats $1.95 and $2.45 A special purchase of all-wool Kcrcy Cleth Spats in fashion able light and dark fawn shades. WORTH ONE-HALK MORE. Misses' and Children's Shoes Remarkable at $3.25 and $3.75 A special purchuse of tan calf Laced Shoes; bread, nature shaped lasts, welted soles. Men's High Shoes at Clese te Half $4.95 English-last Laced Shoes of chestnut brown calf; invisible eyelets. Solid leather sob's and 1ipp1. Men's High and Lew Banister Shoes, $9.65 English-last High Shoes, of gun-metal calf with invisible eyelets. Brogue High Shoes, of black Scotch grain leather, with straight tips, perforation and invisible eyelets. English-lust and Brogue OXFORDS of tun grain and tan calf. Werth one-half mere. Beys' Laced High Shoes new $3.65 Chestnut brown leather, with oak-tanned soles und lubber heels. "f Hlruhrlilf JL i leth r f.uhth iirnl I lllwri .street. I Always Something New in the Sale of Muslin Underwear These new let-: of fpeeial intciest in the Sale to-merrow: Nainsoek Vests and Step-ins, New $1.50 each Set.i of soft white Nainsoek Vests and Stop Step in Drawers, hemstitched and bound v ith orchid or rose eilc $I.G0 each. Vests and Bleemers New $1.00 and $1.50 each Sets of Batiste Vests nnd Bleemers, al.-e eT striped voile in flesh pink, orchid or blue, sonic iacc-trimmed. Marcel la Underwear at Sale Prices Nainsoek Combinations, prettilv trimmed $2.50 te S3.95 Nainsoek Corset Cevers, in wide variety $1.00 te $3.30 Nainsoek Chemises, daintily trimmed $1.50 te $4.50 Leng Cleth Drawers 83c te $2.25 V Mr n i.r,e & r ntl The Savings Average One-third in the Sale of Men's Clothing Suits, new $23.50 te $46.50 Overcoats, $23.50 te $62.50 ,i 11 li!?UYn,r. is a" frenl ellr u"-'llI"r oil-known supplieis thf Stein-Uech Company; H:t. Sclu.ffner & Marx; the Alie and VucKham shops and ether dcpnndi.bk. houses. The styles arc- Hi! i&X '" iZT". rait ."" -P.re collection ,i V,' ":,' ' u ,!" i"0' i"'.iw'ii( prope.tion- ...... ...w., ,.,, 0 uiuu uii iiumer lciail third. Among the main g-eups: pi ices, average enc- Men's Suits, with two tiatrs or Trousers new !2;1.j0. &2'J.."tl and Sa2.."0 "Alce" Suit.s of fine worsted new S28.."iD and $.'12.50 Londen-tailored Overcoats of fine, flercj Scotch fabrics $49.50 .Men, and Vnunrf Mvii'h UlMcrs and llstcrctles of fancy-back and ether handsome fabrics S28.50 Fur -lined Ox.rceals reduced one-third and ent-half new ';'-l'Q' S133.00. SI75.00 and Mi t t'leihuisecjiij flour l;ut Thousands of Men's Neckties 45c Men cf geed taste, who are quick te recognize rare alue, will see te it thnt this special purchase of Four - in - hand will go quickly to-muriew. They are in the season's new est patterns and colorings nnd ate marked at an uuusuully low price. Straw hi lil ,t i iniintr Alule 1 Murk, i nrf 1 1 Children's Warm Gloves and Mittens Specially Priced VAN KID MITTHMS one clasp, flni.iiel-iint.l, for chil di en freni U te 10 years speeiul at !?1 50. tLOLSin gray; for clill (lien from 8 te l'J yearu apecial at $1.50. OKAY SUKDK MITTENS --ilannel-hncd; or children 5i0u yen Bpeclal nt Sirim'.rlilBe & riethltr' A'la 13, MartiEt ptrtH Strawbridge & Clothier itmivnm ktkeiST KIGIITI! STRBIST FILBBRT 8TKEIT "- l . a-.