THE INCOME TAX AND THE INDIVIDUAL BY I. A.FLEMING WASHINGTON, D. C. ARTICLE NO. 1 Thousands of people will be called upon to pay income taxes in 1918] who have heretofore been entirely! exempt in this class of taxation. j October 3, 1917, Congress passed! a law reducing the exemption of sin- 1 sle persons to SI,OOO. and to married j persons, $2,000, while still permit-! ting the income tax laws of Septem ber 8, 1916, to remain on the stat- j ute books. Many of the people who will payj their income tax for the first time on; or before June 15, 1918, are at pres ent in doubt as to the workings of | the two laws, while others do not un derstand the full details 6f thei measures. The government insists, however, | that all, unless coming within the' list of those who are exempt, shall obtain proper forms from the rev-! enue collectors of their district, upon j which shall be prepared a true and, correct statement of gross incomes, less allowable deductions, and the proper amount of the tax made, and that returns be made to the internal revenue collectors on or before the first day of March, #9lB. Roturn Schedules Karly As a matter of fact, it will be well ] to return schedules before the time, limit. In the event of there being' STOPS BACKACHE | IN A FEW MINUTESI Rub lumbago, pain, soreness.! stiffness right out with "St. Jacobs Liniment" . When your back is sore and lame or lumbago, sciatica or neuritis lias! you stiffened up, don't suffer! Get a 1 Miiall trial bottle of old, honest "St. j Jacobs Liniment" at any drug store, pour a little in your hand and rub it right into the pain or ache, and by , the time you count fifty, the soreness and lameness is gone. Don't stay crippled! This sooth-I ing, penetrating liniment takes the! ache and pain right out and ends the j nflsery. It is magical, yet absolutely! harmless and doesn't burn or dis-j color the skin. Nothing else stops lumbago, scia tica and lame back misery so promptly and surely. It never dis appoints! UNDERTAKER 1745 j Chas. H. Mauk PRIVATE AMBULANCE I'IIONES | Telephone Operators Bell Telephone Operating The President of the United iStates has pointed to the great j industrial army of the nation, and the necessity for a gener- OUP > unselfish observance oT duty on the part of those who may best serve in that army. High ClotS The telephone system of the / • country is to play a conspicu r* Employment Otis part in the conduct of the I war. Bell Telephone operating Young Ladies presents itself as a vocation for young women wherein a no less patriotic than valuable service to the Government may be performed. If you are between the ages of 17 and 25, apply at 208 Walnut Street llarrisburg, Pa. any day except Sunday, be tween 8.30 A, M. and 5 P. M. New Employes Are Paid While Learning 1 lie work is interesting, the environment most agreeable and efficiency is rewarded by steady advancement. Com fortable recreation rooms and dining rooms, where meals are served at cost. APPLY NOW ("wiNTERCBiSE?] Short trips or more extended tours on steamers noted for their comfort and high standards of service. HAVANA O.iNTS IN CUBA A tropical climate of wonderful softness invites the northern visitor. Quaint old buildings and customs lend interest to your stay, while up-to-date hotels supply every comfort. Golf, tennis, surf-bathing; racing at Oriental Park. Sailings from New York every Saturday. MEXICO AILTnG3 HTLY To Progreso, Vera Cruz and Tampico. Fre quent calls at Nassau, Bahamas. niusiratej Mint, rarroatiort mnd cmp lttt information mi r<■(. L WARD LINE M ATL Y STEAMSHIP OK . ..fek Foot of Wall Street, New York K 1 Or any llallrnml .1 Ticket Office or \ I Authorized lour- \ Agency. * Ifc J % WEDNESDAY EVENING, mistakes the collectors will point | these out and return them to the I maker, that they may be changed ! and made correct. An early filing | would prevent penalties for belated | schedules, for it is demanded that the form filed must be absolutely j correct. Serious penalties are pro vided for failure to file schedules on | or before March 1, 1918, and for ! failure to pay the tax for the full calendar year 1917 on or before June 15, 1918. In order to be of assistance to its ! readers, the Telegraph will publish, ! from time to time, a series of ar i tides, in an effort to make plain the | salient features of the income tax I laws in so far as they affect the In ! dividual. While the two income tax laws are ! still in force, very many persons will | make their returns only under the | act oCOctober 3, 1917. Tills law was [ responsible for the reduction of the j income tax exemption of a single ; person to SI,OOO, and of a married person, when living with his wife or her husband, to $2,000, plus S2OO for ; each child under eighteen years oi, j age and over eighteen years of age i if incapable mentally or physically jof self-support. Married persons I when not living together are classed | as single in the matter of income I tox - . A single person who is the head; : of a family may lay claim to an ex -1 emption Of $2,000, tinder certain con -1 ditions here and after made plain. t'uiirrrniiv; Husband and Wife i Where husband and wife living! I together have joint incomes under j $5,000 one return shall be made, | j • >nt where their joint income exceeds I $5,000 each must make a separate 1 report. All reports must be filed under oath. The normal tax for a single per- \ son is 2 per cent on the excess ofi I SI,OOO net income after certain im portant deductions. 1 Under the act ol' September 8, i 191t>. the normal tax of ,2 per cent| pertains to all income over the ex- 1 { etnptions under the same act, that I is $3,000 for a single person and $4,- j 000 for a married'person. This tax 1 continues so long as there is income. Under the same act, on reaching j *20,000 surtax commenced, in addi- I tion to the normal tax of 2 per cent, j on a graduated scale.- j Under the act of October 3, 1917, 1 a normal tax begins immediately fol- I lowing exemptions of SI,OOO for a BELL-ANS Absolutely Removes Indigestion. Druggists j 1 refund money if it fails. 25c single person and $2,000 for a mar ried person, plus certain deductions. This normal tax continues on all In come, and Is frequently referred to as war tax. On reaching a net Income of $6.- 000. all excess then becomes subject to additional war taxes, while both normal taxes, now reaching 4 per cent, continue through all income. Deductions on the normal tax of dividends received is deductable for residents and citizens of the United States, but surtaxes and war taxes must be paid on dividends. The tax on SI,OOO of net income after exemption at 2 per cent would be S2O for a single person, on $2,000 net income, S4O; on $3,000 net in come, S6O, and on $4,000 net income, SBO, after which the normal tax be comes 4 per cent, so that on $5,000 a single person would pay $l2O nor mal tax. A married person, living with wife or husband, with an income of $2,- 000 does not have to pay an income tax, but must file a schedule, set ting forth the sources of income and deductions. On the first SI,OOO in excess of ex emptions, $2,000, plus allowable de ductions, the incon\e tax is S2O. on the second SI,OOO over exemptions, et ~ S4O; on the third SI,OOO over ex emptions, etc., S6O: on the fourth SI,OOO over e'tc., SBO. At this point the normal tax of 2 per cent, under the act of October 3. becomes effective throughout the rest of income, with a series of war taxes, on a graduated scale, which will be explained later. A person with an income of SI,OOO, if single, is not subject to the in come tax but is obligated to prepare and file a schedule of income. The. penalties for neglect to file schedules and pay taxes under the income tax laws are very heavy, the more so if any intent to defraud the Government is indicated. The Government does not except excuses based on Ignorance of the law. So important is the matter con sidered that agents of the internal revenue bureau will Vie sent into country towns and other places to expound the doctrine of the income tax law and to furnish voluminous primers covering various phases ol' the law. How to Determine Tax One of the simplest ways of rec-i ognizing the two laws in force and to find the tax of a person with a $5,000 income follows: Single— —Married Person. Tax. Person. Tax. Act of Sept. S, 1916: Net income.. $5,000 $5,0110 Less exempt'n 3,000 , 3,000 Amount sub ject to tax. $2,000 SI,OOO 2 per cent on above am't. S4O S2O Act of Oct. 3, 1917: Net income.. $5,000 $5,000 Less exempt'n 1,000 2,001) Amount sub ject to tax.s4,ooo $3,000 2 per cent on above am't. 80 60 'Total tax liability under both actsl.sl2o SBO ' Computed on an annual income of so,ooo. (To Be Continued.) News Items of Interest in Central Pennsylvania Pottsvllle.—A service flag of 179 Stars was to-day presented to Schuyl kill Haven borough by the Minister ial Association of that town, the number of stars indicating the largo number of fighting men Schuylkill Haven has sent forward. One gold star glistens among the others, be ing for Robert llaker, who died in the nation's service. Shenandoah.—Oliver Miekels, 35 years old, a contract tunnel man of Big Mine Hun, was killed instantly at Bast colliery by a fall of coal while working on the night turn. Shciuloali.—None of the colliers or washeries in this city or region work ed to-day, owing to the failure of the majority of the mine workers to rcpart for duty this morning. A few that attempted to make a start short handed were compelled to suspend owing to the extreme cold. Shamokin. —In the very heart of the coal region, hundreds of Shamo kin families were without coal on New Year's Day and coal haulers were unable to get sufficient coal at the colliers to come anywhere near tilling the demands made locally. In many instances ton loads were di vided among three or four families. Malianoy City.—A steam line in the McTurk Mine, Uirardville, burst ing last night, scalded five mules and three others were so badly injured they had to be shot. Several pump men narrowly escaped injury. The mine was badly damaged. Ilazloton.—Mine workers of the anthracite field to-day celebrated the second anniversary of the compensa tion act, which has brought about quick settlement of accident and death claims and has almost entirely eliminated law suits in the courts. Ilazlcton. —Railroad men here de clare that the poor quality of coal given them for their engines caused considerable slowing up of their work during the prevailing cold spell. Allentown. —Friends at Slatington have received word of the death at San Antonio, Tex., of Uloyd J. Rob erts, 25 years old, who enlisted in the Regular Army a year ago. The body will be brought north. Allentown. Elmer Murth, 14 years old, of Vera Cruis, Lehigh coun ty, was perhaps fatally burned when he attempted to start a fire in his father's cobbler shop by using kero sene. Mauch Chunk. Carbon' county now has nearly 2,000 of its young men in the different military training camps throughout the country and in France, nearly 1,300 of whom en listed voluntarily. The rest were drafted. Mauch Chunk.—-It is estimated that there are at least 1,800 people in Carbon county who will have to pay taxes on their incomes this year to the United States government, most of whom are married men. HazH'toii.—The high price of meat does not worry the management of the Luzerne County Industrial school for Boys at Kis-Lyn or the steward of the Laurytown Almshouse. These institutions combined look after J.he welfare of nearly 500 wards and raise all their own beef and produce. Twenty hogs, ranging in weight from 200 to 400 pounds will be slaughter ed at Kis-Lyn to-morrow. TO PRESENT DIFFDOUI/T PLAYLET AT CHURCH Miss Catherine Kennedy, of New York City, will present two acts of Edward Locke's play "The Case of Becky," and "War Brides," Friday evening, at 8 o'clock, in the Stevens Menjorial Methodist Church, Thir teenth and Vernon streets. The ren dition of "The Case of Becky," is an extremely difficult matter, owing to the peculiar characters. Miss Ken nedy's portrayal of Dorothy Stone, is a feature of the recital. More than six hundred tickets,have already been sold for this attraction. The church auditorium and Sunday school room will accommodate 1,200 people. Only One "BHOMO QUININE" To get the genuine, call for full name LAXATIVE BROMO QUININE. Look for signature of E. W. GROVE. Cures a Cold in One Day. SOc.—Ad vertisement. I HARRISBURG TET.Br,APH Many Attend New Year Reception at Y. M. C. A. Celebration of New Year's Day | in the local Y. M. C. A. was one of the biggest New Year events in the history of the association. Open house was maintained throughout' the entire duy. In the afternoon a brilliant athletic program was given. This included various contests, a scientific boxing exhibition and a basketball game. Refreshments con sisting of sandwiches, ice cream and coffee were served by the Ladies' Advisory Board under the leader-1 ship of Mrs. Paul A. Kunkel. In the I evening, a New Year's entertainment was held. The Rutherford Y. M. C. A. glee club was the first number. The club was under the baton of George W. Sweigart. . S. Piatt Jones, humorist and enter tainer, entertained with recitations and monologs. Numbers by the Rutherford Y. M. C. A. Glee Club were Interspersed with Mr. Jones' program. At the conclusion of his numbers, the audience sing "Ameri ca." Lawrence D. Kitchell, travelogist, presented "Among the Blackfeet in Glacier National Park." He showed with the aid of - motion pictures and lantern slides, the new national park. Successful Winter Trip to the Seal Islands The Government steamship Roose velt is on her way to Seattle with a full cargo of sealskins, seal meat, and other products from the Seal Islands having successfully carried out the novel and dangerous task of carry ing coal and other supplies to the islands in the midle of the winter. 'Commissioner 11. M. Smith of the Bureau of Fisheries, Department of Commerce, reports that as a result ol' 1 the trip the natives are well fortified against the severe weather that liat already set in and will be much more comfortable and contented in consequence. Great difficulty was ex-! perienced in unloading supplies and taking on the island products, as the Bearing Sea was constantly swept by tempestuous winds. The return cargo consists of 4.258 sealskins, and various casks of corned seal meat and other products, as well a.s 3,SOU sacks- of bones which will weigh between 350,000 and 400,000 pounds. NAVAL ESTABLISHMENTS. Washington, Jan. 2. For many years there have been few additions to the number of Navy Yards and stations in the United States, but the war has made necessary a consider able increase in our facilities for con ducting naval operations. The naval aircraft factory at Phil adelphia, Pa., and the naval operat ing base at Hampton Roads, Va.. have recently completed and are now in full commission. In course of pre paration are a naval training sta tion at Gulfport, Miss., and submarine bases at New London, Conn., and San Pedro, Cal. It will be noted that these two submarine bases are so situated as to add tor the defense of both the Atlantic and Pacific coasts, located close to supplies of steel and coal is the projectile plant at harles ton, W. Va.. which is expected to be in operation soon after January 1. The buildings erected for the expo sition at San Diego, al., are serving a further use as a training station for the Navy, and thousands of Uncle Sam's recruits are being made Into sea fighters with these artistic struct ures as a base. ENLIST COOKS. Cooks proverbially reign supreme in times of peace, but their import ant status in an army going to war was revealed the other day when the soldiers suddenly, found themselves without adequate suport in the regi mental kitchens. A hurry call was sent to the U. S. Public Service Re serves of the department of Labor. In four days the Reserve had made the boys happy again with three hundred talented cooks recruited from the best city hotels and restau rants. A thousand hotel managers and nine hundred cooks had been personally, appraised of the army'f shortage by J. L. ltaffetto and other special agents of the Reserve. The response was immediate. The cooks showed themselves ready to do their hit. and the thorough patriotism of the hotel managers was demonstrat ed by their offers to give up their entire kitchen staffs, if the army wanted, and replace them with wo men. GAS, HEARTBURN, INDIGESTION OR A SICK STOMACH "Pape's Diapepsin" relieves stomach distress, in five minutes. Time it! Pape's Diapepsin will sweeten a sour, gassy or out-of-order stomach within five minutes. If your meals don't fit comfortably, or what you eat lies like a lump of lead in your stomach, or if you have heartburn, that is usually a sign of acidity of the stomach. Get from your pharmacist a fifty cent case of Pape's Diapepsin and take a dose just as soon as you can There will be no sour risings, no belching of undigested food mixed with acid, no stomach gas or heart burn, fullness or heavy feeling in the stomach, nausea, debilitating head aches or dizziness. This will all go and, besides, there will be no sour food left over in the stomach to poison your breath with nauseous odors. , •Pape's Diapepsin helps to neutra lize the excessive acid in the stomach which is causing the food fermen tation and preventing proper diges tion. Relief in five minutes is waiting for you at any drug store. These large fifty-cent cases con tain enough 'Pape's Diapepsin" to usually keep the entire family free from stomach acidity and Its symp toms of indigesUon, dyspepsia, 'sour ness, gases, heartburn, and headache, for many months. It belongs In your home. —Adv. Lungs Are fclvMuK Weakened By Hard Colds CASCARAt? QUININE The old TunUy remedy —in 'tablet form—nfe, aure, ciy to take. No opiate. - -no unpleasant after effects. Curea colda In 24 hour* —Grip in 3 dKfa. Money back If itfaila. Oct the .. genuine bo* with . Top and Mr. At Any Drue Stara Tf Illy | /S.oumaM BELL Wl—33M UNITED HARRISBURG, WEDNESDAY, JANUARY 2. IMS. " FOUNDED 1871 Your Patriotism Cannot Be Better Exemplified Than to Sub scribe to the Knights of Columbus Fund For Our Soldiers To Bowman's Again—For the First View of New Spring Millinery f\ —Ready tomorrow —not only for the sunny South, but for \ immediate wear here in Harrisburg. —lt s the first echo of foreign centers, and sufficiently distinctive and advanced in fashion to indicate what the com ing modes are to be. Jp \ It is a most important and authoritative exhibit f\ ; of early Spring styles, and every woman in A this community will want to see this charm j: / ing collection of millinery fashions. —There is a complete change in millinery styles—no fashion translations from any one country or period but a de ,. cided diversified collection of new and original ideas— New shapes New brims Brims that turn and twist in many novel ways New materials, including georgette crepe, satin—a new braid that resembles duvetyne and a wealth of novelty materials taking various forms of expression according to the ideas of the mas ter millinery creators of the world. Heralding a notable success in millinery by offering at this time through superior co operation a display of new model Spring Hats at $5.00, $6.50 and $7.50 onl y Harrisburg women fully appreciate our continuous effort to offer the new ideas in millinery as fast as they appear, but they will be delighted with the moderate prices attached to millinery of the highest character. —This is brought about by our millinery organization being connected with several of the high est class millinery work rooms of New York City—makers of exclusive hats for the clientele of distinctive shops. —The prices quoted above will forcibly illustrate this service, which means advanced styles with greater economies than ever before. BOWMAN'S—Third Floor. The Annual January Sale of QUALITY SILKS Begins Tomorrow, Thursday, January 3d A great silk-selling movement —broadly planned—the / —*v details of which meant the searching of the markets for "spe- ( 1 cial values" months and months ago with this particular time * ) vJ and sale in mind—also the clearance of all surplus silks to reduce quantities on these certain lines. r| —Unquestionably this is the time to buy silks for & j it is hard to tell just when such low price opportun- ;ssi : A ities will present themselves again. ' \ The weaves, patterns and colorings of these silks are of the highest standard obtainable— ' It's an economic event of unusual importance for the thrifty shoppers who require silks of any kind. ' * Note the prices—the difference between buying now ' tUBy and later means dollars saved for other uses. 40-inch satin radiant , wt* L/\ ni i nn ! 40-inch georgette crepc —a silk of unusual beau- dale rriCeS tOT nigh (jualtty Black bilks —a full line of the most ty and finish —in a full Rich, lustrous black—every sort for every purpose—a splem exquisite shades and the range of colors. Sale clicl chance to save on that new gown for spring. , nost ' sta Je co l ors __ Price vard • $1.89 35-inch Messahne. Sale price, yard 5H1.19 ... , , . 35-inch Paillette de Soie. Sale price, yard white, black, na\ \ , llesli, 40-inch French cliif- 35-inch Pailete de Soie. Sale price, yard $1.5,1 grays, pinks and 30 oth fon velvet in black gray 35-inch Satin Majestic. Sale price, yard #1.8!) er colors. Sale Price. taupe green navv nea- 35-inch Satin Duchesse. Sale price, yard $1.50 yar d $1.39 ' ,' " av y P ea 35-inch Satin Duchesse Sale price, yard #1.95 cock, robin s egg blue, • 35-inch Satin Duchesse. Sale price, yard JfW.45 40-inch crepe de chine rose and white. Sale 35-inch Peau de Soie. Sale price, yard $1.45 —a sunerb ninlitv and Price, yard .... $2.97 35-i„ch Pca„ d Soie Sale pri.e, yard •. finish-olxr "he J5-inch I afteta. Sale price, vard #1.19 ... , , 44-inch English vel- 35-inch Taffeta. Sale price, yard #1.25 choicest colqpngs for veteens, the famous John 35-inch Gros de Londre. Sale price, yard #1.85 street and evening wear. J. Norrel dyed goods-- S'.J 011 J a 5 eta - |ale P r ! ce - y ar( | £•£ Sale Price, yard . $1.39 fast pile and fast colors a etj. .ae puce, van . 36-inch colored chiffon —taupe, green, African taffetas—soft and nli brown. Burgundy and J BIG SILK VALUES j able quality lustrous navy. Sale Price, yard, ■ 33-inch Natural Color Shantung. Sale price, yard (59 <t finish. Sale Price, yard. •h—.9.4 i 36-inch Wash Satin, white and flesh. Sale price, yard, #1.559 $1.39 . . . . . 1 36-inch Wash Satin Ritz, white and flesh. Sale price, yd., #1.75 oZ-incli striped wash 36-inch Tussah Pongee Suiting. Sale price, yard #2.25 36-inch satin messa crepe de chine in a good 36-inch Bird's-Eye Tussah Suiting. Sale price, yard, #1.50 lines —good line of dark, assortment of colorings 36-inch Cotton Back Satins. Sale price, yard 89f medium nnrl lio-bi for waists and men's 36-inch White Habutai Silk. Sale price, yard 79* "uL i . g f I shirts Sale Price vard 36-inch White Satin Finish Habutai. Sale price, yd., #1.25 shades ' With plenty of snnts. rnce, yard, , 36-inch Khaki Colored Tussah Suiting. Sale price, yd., #2.25 navy, white and black. u* !•*>•* 27-inch Colored Velveteens. Sale price, vard #1.29 Sale Price, yard $1.29 36-inch striped Chi- j 36-inch Fancy Silks. Sale price, yard ...!. #1.25 and #1.95 40-inch satin crepe me nese habutai white i 3Woch Silk Poplins* all colors. Sale price, yard 89£ te j' rharmMiv ground with ninp-liam 40-inch Silk and Wool Poplins, all colors. Sale price, yd., #1.39 , cnarmeuse ground itli gingham 48 inch Rlack Si , k piugh * yard F '/ 'Jj over oO shades to select effect stripes and plaids. 48-inch Black Silk Plush. Sale price, "vard #8.75 from. Sale Price, yard. Sale Price, yard . . (9<- 48-inch Silk Nutria Plush. Sale price,'yard #8.75 SI .69 . BOWMAN S-M.l„ Floor _ ~— BOWMAJTS-ltoln Sif JANUARY 2, 1918. 3
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