24 'WEAR AND TEAR' IN BUILDINGS Income Tax Law Emphasizes Need of Measuring Stand ard For Depreciation New York.—"How Much Does a Building Depreciate?" is the title of an interesting article contributed by I.eo Day Wood worth, secretary of the Advisory Council of Real Es tate Interests of New York city. In the course of his article, Mr. Woodworth says: "Hidden losses are us important as the known. Owners watch the changes in their lighting bills and other comparatively small items of expense, while they overlook the far larger items of depreciation, which is often regarded as a mere matter of bookkeeping. "Depreciation computations have now attained a very real prominence through the enactment of the Fed eral income tax Saws, and especially "A reason of the un'explainable methods of administrating it so fur us relate to deductions for 'exhaus tion, wear-and-tear.' Attempts to offer constructive suggestion in tliut regard have made us realize that the problem relates to principles which are surprisingly important and general. It is seen to reappeai with every efffort to compute the present value of any structure eith er for purposes of investment or mortgage loans or for local tax as sessment. How can the assessot. appointed without regard lor special ability, learn reasonable methods tor determining value from an owner who also lacks, the necessary infor mation? . . "Also the owner will cheat him self in nearly every case. He usu ally will overestimate the value or his property both by exaggerating the site value and by thoroughly underestimating the rate at which any building thereon is depreciat ing. The assessor is glad to find that state of mind, as it is to his in terest to put the value as high as possible—especially in states hav ing a tax limit law or in localities where politicians or theories arc anxious to place the heaviest possi ble load upon real property. "Other owners of buildings re- Juse to admit or especially to dis close their losses. 'Some of the shiest businessmen seem to have lost their heads when they erected Office buildings.' says a well-inform ed correspondent, 'and wisli to lor ifet the facts rather than to have (■hem tabulated. This is true in many cases aside from buildings which are known to be #xtrava gant monuments. Financial insti tuitons frequently recognize no de preciation on their books lor many fears, although it must be noted that others write off their building costs more rapidly than the facts demand. Bond issues have been issued against buildings where de preciation exceeded the sinking fund or amortization requirements. "it is therefore not only desirable, but essential, that we fix some standard for measuring the depre ciation of buildings. It might -tip pear that it is readily discoverable by comparing the opinions of the leading owners and managers, but some owners advance the opinion that on a modern office building a half per cent, is adequate, whereas a statement from H. J. Burton, of the Plvmoutli Building, Minneapo lis, and chairman of the commit tee on taxation of the National Association of Building Owners and Managers, says: " 'The best authorities consider that there is a steady and inevitable annual depreciation ranging from 1.5 to 2 per cent, for the structural portion of the average modern of fice building, and from 7 to 10 per cent, per annum for the mechanical plant and equipment. This makes the annual depreciation of the com bined structure and plant 3.2 per cent, per annum , "The obsolescence of the orna mental and finishing work apd of the architectural plan, which re duces the competitive earning ca pacity of the building, should also be allowed, and should be differen tiated from the obsolescence or de cadence of the location, which is re flected in the reduced land values. "After much research work in many leading cities, our committee has reached the conclusion that the minimum annual depreciation of normal office buildings is 3 per cent, of actual building cost for .each of the first ten years, 2.5 per cent, for the second ten years, 2 per cent, for the third ten years, and thereafter doubtful;" The wide range of opinion! even among those who have invested their millions in oifice buildings for investment purposes, is ample proof of the need for comparing actual experiences. Our Dead in France Not Brought Home Washington—No bodies of Anier- j ican soldiers who were killed or died j of wounds in France have been re-; turned to the United States. The! bodies which have been brought in j on transports have been those of| .men who died at sea. Every trans-, port is equipped with modern em-| halming facilities to meet just suet) ! emergencies. Humors have been current, pre-j sumabiy inspired by enemies, that I the bodies of American heroes have been, brought back in bags in the holds of ships. Of these reports, Secretary Baker .said: "No bodies have been brought home from France. The only bod ies that have been brought to this country have been those of men who died on the transports. The ques tion of bringing the bodies of our men home from France is neces sarily postponed until the conclusion of the peace." Sousa's Great Band Is Dropped by Navy Chicago-—The Great Hakes Naval Training Station Band, consisting of 1,700 pieces, will he disbanded on orders from the Bureau of Navi gation, it wtut announced to-day. Under direction of'Lieut. John Philip Sousa it has appeared in. whole or in part in all parts of the country.' A new band of 150 pieces will re place it. French Loan Reaches Total of $5,500,000,000 Paris —At the sitting of the Cham ber of Deputies, Finance Minister Klotz announced that the last lib erations amounting to $5,550,000,000 normal capital, or actually $4,950,- 000,000, of which the Bank of FTance had contributed $2,600,-j 000,000, FRIDAY EVENING, Ivory Pieces in Splendid Taste There are so many groups at 50c to $7.00 that the matter of selecting need onlv require a few minuos of yew shopping time. \V.':it* ivory picture frames, 50c to $2.56 Fa m y white ivory clocks, s2.os to $O.OB White. ivory jewvl boxes, lined with velvet $1.25, $l.OB lo $5.08 White ivory candlesticks with holder and shade $1.25 and $1.50 White ivory bud vases. . $1.50 White ivory hand mirrors, $2.08, $5.08 to $O.OB White ivory hair brushes, $l.OB, $2.50 to $6.5<l White Ivory dressing combs, 50c, $l.OO and $1.25 AVhite ivory hair receivers and puff boXes .....$l.OO, $1.25 and $2.50 White ivory bonnet brushes. $1.25 and $l.OB White ivory hat brushes, $l.OB and $2.50 Ivory l'yrnline in tlie Dullarry Pattern Hand mirrors $O.OB and $8.25 Hair brushes $l.OB Cloth and hat brushes,' $2.50 and $5.08 Dressing combs $1.25 Jewel cases $l.OB Picture frames $1.75 Hair receivers and puff boxes, $2.98 Complete Slipper Assortments Gift Suggestions For Men and Women Every kind of slipper required may be readily met in these complete style assortments. And the prices are ranged in terestingly for gift buyers. Men's wine and black kidskin Romeos, with hand-turned oaa leather soles Men's brown kidskin Romeos, in broad toe lasts and hand-tin'ned leather soles $2. i. Men's black kidskin Romeos, with light-weight stitched soles, $2.00 Men's black kidskin Everett cut slippers; broad toe lasts and hand-turned oak leather soles $3.50 GIIT SLIPPERS FOR WOMEN Felt Juliets, in wine, grey and black: hand-turn leather soles. sl.<s Felt comfy slippers, with ribbon trimming and silk pompom; soft leather sole and comfy spring heels , $2.50 Felt comfy slippers, with ribbon trimming and lamb's wool insole; soft leather soles and heels; in salmon, red and blue $1.75 Felt boudoir slippers, with silk pompom; soft leather soles and spring heels; in blue and lavender $1.50 Dives, Pomeroy & Stewart, Street Floor, Rear. Gift Gloves-Children's & Women's Serviceable, well made gloves of a kind that any child \or woman will be glad to own are offered in a Christmas showing that is now at its best. Children's knit gloves and mittens 25c to $1.25 Children's ohamoisette gloves in gray and khaki. . .$l.OO and $1.25 Women's chamoisette gloves in white and colors.. .$l.OO and $1.25 Women's leather gloves in grey, white, brown, busk and black, $2.00 and $2.25 Women's washable cape skin gloves, in white, tan and grey, $2.00 and $2.25 Women's pique sewed kid gloves, in tan and black; pair $2.50 Women's 2-clasp kid gloves, in black with white embroidery or white with black; pair $2.75 Women's 2-ciasp kid gloves, in white and black; pair .$3.25 Dives, Pomeroy & Stewart, Street Floor. New Satin Hats: New Fur Hats The latest winter hats show jSn&v creations of all satin and satin JqPJCS®' with fur trimmings. Close to a hundred new models are dis played at $5.00, $6.50, $7.50 to New fur hats in tarn, turban /fwvl '\ Nutria, Mole and near seal are /o v ' s hown at $lO.OO, $12.00 and V lift '1 ©\" New velvet hats in winter's lit v J &1 latest shapes, and style featuring M | ~ the use of Georgette crepes and JTO. ill*l' mW lustrous ribbon are among the ' newcomers of millinery fashion. Special Sale and Demonstration of Genuine Human Hair Goods Dives, Pomeroy & Stewart, Millinery Section. Good Overcoats That Scon Prove Their Worth |f|v When' Wintry Winds'..Blow fe There are remarkably good overcoats from re markably good makers in our stock of Winter oiiW \ clothing ranging all the way from conservative models for formal and informal wear to great big i double-breasted ulsters—and every model shows a style distinction matching the sought for, wished or ' wan^e d style-excellence so much desired by men young men who seek individuality in their % ! These are the overcoats we back with all our- T) < enthusiasm, for there is such evidence of quality, of §|i such distinctive styling and of such marked work & manship that a man must feel well clothed and well protected in bitter, blustery periods of winter that test to the limit the quality of the garments he i TfjflF s wears. ] 3§l Overcoats $25, $3O, $35, $4O and $5O W4 " 9 Suits . $25, $3O, $35, $4O, $45 and $5O ||jßL Boys' Suits and Overcoats, • f $8.50, $lO.OO, $15.00 and $18.50 Boys' Mackinaws, sizes 9 to 20 years, $7.50, $1 5.00 and $20.00 Dives, Pomelo St Stewart, Second Floor Rear A Worthy Gift Display of Exquisite Silk Lingerie and Negligees Stocks that are of surpassing interest because of the great variety of dainty styles marked by uncommonly good workmanship and beauty of design and finish. What a treasure house of fine gifts for women await your pleasure here. ('orset covers.... 60e to $2.95 Drawers #oc to $3.50 Gowns $1.50 to $lO.OO Bong skirts . . . .$1.50 to $7.50 Short skirts 00c to $3.50 Envelope chemise, $l.OO to $5.00 Bloomers $l.OO to $1.05 Marcella skirt drawers, $l.OO to $2.05 SILK UNDERWEAR Crepe de chine— Camisoles $1.25 to $3.50 Envelope chemise, $2.95 to $0.95 HARRISBURG TELEGRAM Gowns ..$5.95 to $ll.OO Boudoir slippers $1.95 to $5.00 Boudoir caps . . . ,50c to $5.00 Bong skirts. . . .$5.00 to $lO.OO Patinas $5.95 to $lO.OO Silk vests $1.95 to $3.50 Bloomers $2.95 to $5.0(1 Pettibockers $7.50 COTTON WAISTS Voile waists. . .$1.25 to $22.50 Tailored waists, $1.25 to $3.50 Flannelette waists $2.50 Middy blouses, $1.05 $2.75 to $1.50 Dives, Pomeroy & Stewart, Second Floor. '■■ ■ 11 NSXri O. Vv . i \ ■ , • ' . . . :•; ': . ,' s •" '• ♦ • . ' .... . . .... .-. ._.. v . . i Fine. Gift Thoughts Fur Coatees, Coats and Fur Pieces Cloth Coats and Suits Attractively Priced The woman's apparel section promises values of an uncommon kind tomorrow. Embraced in a special showing are fttr coatees and coats of Nutria, Beaver, Hudson Seal and Hudson Seal and Skunk combined. Attractive values prevail in fur pieces of Georgette Wolf and Hudson Seal. Cloth Coats and Suits, combined with fur, arc offered at savings of one-third. Complete sizes for Misses and Women. , Dives, Pomeroy & Stewart, Second Floor. Gift Umbrellas Many styles for men and women are ready in the enlarged umbrella section. At $3.50 are to be found fine grades of piece dyed taffeta with choice handles. At $5.00 to $8.50 are beautiful covers of silk or Union .taffeta. Dives, Pomeroy & Stewart, Street Floor.. Dives, Pomeroy & Stewart Store Hours Saturday 9 to 9 Gift Books of Sentiment and Popular Poetry Specially Bound and Moderate in Price' Ballads of a Cheechako. Spell of the Yukon Rhymes of a Red Cross Man Kmbossed leather or ooze, in 12-mo. size or pooket edition $2.00 and $2.50 EDGAR A. GUEST'S VOLUMES AT $1.25 Just Folks. A Heap of 'Em. Over Here. ROBERT SERVICE'S CLOTH BOU\I> VOLUMES, $1.25 • The Spell of a Yukon. Rhymes of a Rolling Stone. Ballads of a Cheechako. THE REILEY SERIES. CLOTH BOUND Special editions at 00c; bound in full leather, flexible, blue, each $2.00 Roiley Song of Home. Reiley Song of Friendship. Reilcy Farm Rhymes. ' Reiley Song of Cheer. Reiley Love Lyrics. Quilted vests with sleeves, $2.95 to $3.50 Quilted vests without sleeves, $1.95 to $2.50 Knitted jackets, $1.95 to $5.95 Knitted gpencers $2.95 KIMONOS AND HATH ROBES Crepe de chine negligees, s#.Bs to $18.59 Crepe kimonos. .$1.25.t0 $2.95 Flannelette kimonos, $1.95 to $2.95 Bath robes $3.95 to $8.95 Corduroy robes $5.09 to $12.50 Quilted robes. .$9.50 to $19.50 Gift Handkerchiefs of Fine Quality Hand Embroidered Squares of Linen, 23c Linen hand-embroidered hankorchiefs of a quality that we could not duplicate for less than 39c are featured in a special showing occurring tomorrow at 'ZSQ and 35# Other items of special attractiveness are those of flaxon in plain white or colcr-'d effects. These are considered among the finest squares woven. Priced at 12{*ic Colored initial handkerchiefs, 3 in box 80c All linen initialed handkerchiefs 25c, 35c anil 50c . Swiss handkerchiefs, 3 in a b0x.... 35c to $l.OO Colored embroidered designs, hemstitched, 3 in a box, 50c, 75c and $l.OO. Fancy hand embroidered squares, % dozen in box, $1.25 anil $1.50 CIIILimKN'S IT AND K KllCHl KFS Two in a box; embroidered with animal designs v .l7e Three in a box 25c Fancy embroidered edge styles 10c Dives, Pomeroy & Stewart, Street Floor. ' New Neckwear For Women Collar and cuff sets- Heal lllet $2.25 to $7.50 Satin tuxedo 50c to $3.50 Georgette crepe. .50c to $2.75 White satin broadcloth and pique vests with high or low neck $ 10.00 to $0.50 Groceries, Grape Fruit and Nuts New Orleans molasses, can, Steel cut coffee, 5 lbs 08c 17c mul 35c Vanilla flavoring, large bot- Blaek walnut meats, lb 85c ~ California Prunes, *>., *>• l2c ! P |n '. 4'. quarts, 98c 10c anil 25i; Hecker's new pancake and Bay leaves, cooking herbs, lb. buckwheat flour... .lie and 85c 25c Pure Vermont maple sup, Fancy table syrup, gallon bottle 50c to $1.25 buckets 08c Bukinff soda, full pound pack- Evaporated corn, 2 lbs., 50c • age 9c Chill, pimento and tasty Oatmeal, freshly milled, ten vheese, pkg 10c pounds ,780 hlvu. JPomarav A guwut, An Honored Christmas Place Goes With a Gift of Silver Pieces Even though the price may be small if the gift of silver is selected from our carefully chosen stocks it is sure to carry with it a welcoming note. Among the items that are looked upon in good taste are: VASES BASKETS Salad Dishes Candlesticks Sugar and cream sets are highly favored for giftgiving—and they arc very inexpensive. Silver casseroles with pyrex glass containers. Orange spoons, % dozen ~ $l.8 $5.98 to $7.98 Round boll soup spoons, >/& dozen ... $2 59 Earthenware bowls with silver plated eases, Salad forks, % dozen ""$'8 $2.98 uiul $8.98 Oyster forks. V 4 dozen !".!!!! s•> "5 Ten spoons % dozen \ $1.25 Sugar shell and butter knife, set Sl'nn Table spoons, dozen $2.50 Fruit knives, y. dozen . .>•- Dessert Bpoons, % dozen $2.25 Gravy ladle ' gT'nl, Cortee spoons, dozen $1.39 Berry spoons $139 • Dives, Pomeroy & Stewart, Street Floor. Easy to Make a New Muff A muff bed will he'p accomplish it with little trouble. .... Cotton filled muff beds with satin lining, oOc, sl.ou, $1.25 and $2.00. Down filled muff beds, frilled or plain edge; soma have cord and ring, $1.50, $1.75, $2.00, $2.7.>, Children's muff beds • . 3Be, 79c and $l.OO Dives, Pomeroy & Stewart, Street Floor. A WAIST LENGTH OF GEORGETTE Staple and pastel shades of Georgette, appropriately boxed for gift giving; yard. $1.85 Dives, Pomeroy & Stewart, Street Floor. THE WORKS OF IIEXRY VAN DYKE, $1.75 The Ruling Passion. Little Rivers. Fisherman's Luck. The Unknown Quantity. Hays Off. The Blue Flower. Out of Doors in the Holy Land. The Poems of Henry Van Dvke. • * THE WORK OF MARK TWAIN • Bound in red limp leather; pocket size; $2.00 per volume. THE WORKS OF RVDYARD KIPLING Pocket edition; bound in red limp leather, $2.00 per vol ume. THE WORKS OF CHARLES DICKENS New national edition; large type; red limp leather bind < ing, $1.25 per volume; green cloth binding. 75c per volume. Dives, Pomeroy & Stewart, Street Floor. DECEMBERS, 1918, A Practical Gift For a Practical Man—Shirts—And a Wonderful Variety to Select From 1 lie Men's Store is keenly alive to the gift needs of men, and has prepared on a lavish scale to cater to the great de mands always made upon it particularly around the Holi days The first suggestion in to-day's gift bulletin from this busy section concerns shirts. Striped percale shirts with soft or laundered cuffs; sines 14 l<) _ ° Fancy and plain striped repp shirts, witli soft cuffs. ........$1.23 1 ereaie shirts in scores of pleasing patterns; sizes to 18 $1.50 Woven stripe madras shirts with soft cuffs, plain and noveltv Pioardy weaves 00 and $4 50 Silk striped madras shirts with soft cuffs. . $2.50 and $3 50 fine shirts with silk bosom and cuffs $3.50 Silk and fiber silk shirts in rich stripe patterns $3.85 to $10.50 BOXED SUSPENDERS Suspenders in wide and narrow lisle, elastic webbing, 65c, 75c SI 00 Silk elastic web suspenders ' si White, tan and mode lisle web suspenders, grain leather ends. 15c l ine e.astic lisle web suspenders, wide and narrow webbing, "President'' suspenders "I"' CARTERS AND ARM BANDS "Brighton," "Paris" and "Boston" single and double grip pad Barters, black, white or colors 35c and 50c Combination gift feets, garters and arm bands..'. ,50c, 75c and 85c LINEN HANDKERCHIEFS Hemstitched linen handkerchiefs, 1-4 and 1-2 inch hems •*-.* Fine hemstitched linen handkerchiefs, 1-8 and 1-4 inch hems. n , , , for $1,00; cilcli. SSp Plain white hemstitched linen handkerchiefs, 2 for 75c: each 390 Fine count hemstitched linen handkerchiefs 50c ami 75,- Barge size linen handkerchiefs .. . ic Binen initial handkerchiefs .45c aiid 35c Dives, Pomeroy & Stewart, Men's Store. Gifts Galore in Handbag's J lie designs and shapes arc new, representing & I the highest degree of perfection yet attained by skilled American workers in leather goods. In addition to, the admirable styles in leather /i\ bags are many beautiful effects in velvet, silk /BBC&i and exquisite beaded creations. 1 .eather handbags, -4 $1.25 to $4.00 H | Large handbags; 8, 10 and 12- inch frames, $4.25 to $7.00 |jg-V'"- hags $5.00 to $ll.OO Hand tooled hand bags $ 12 .00 to $lB.OO Knapsack bags, black and colors $1.50 to $7 Sit Morocco bags, Egyptian trimmed .$1.69 to $!oo Nechette shopping and knitting bags $6.00 anil $0.75 l lat bags in Morocco, green, purple, navy and black $5.00 Aelvet hand bags to #7 0o ( ombination silk and velvet batfs $B.OO to $12.00 Dives, Pomeroy & Stewart, Street Flpor. Women's Silk Hose For Gift Giving Prices Range From 75c to $2.00 I bread silk, fashioned feet hose; black and white ... thread silk boot hose, in cordovan, grev, Nile, canary and khaki t 'B9< I'iber silk seamless hosq in black, white, grey and cor dovan $l.OO Thread silk hose fashioned feet, high spliced heels; black and colors $1.50, $1.75 and $2.00 WOMEN'S GIFT UNDERWEAR I.isle ribbed vests; low neck, sleeveless, and with fancy lace yokes, 75c and ' $l.OO White lisle ribbed bodices Pink silk bodices • .....$1.95, $2.45 and $4.75 Pink silk vests $1.95, $4.25 and $4.50 Pink silk bloomers $4.00, $2.25 anil $2.7S Dives, Pomeroy & Stewart, Street Tioor Traveling Bags, Suit Cases, Toilet Rolls and Manicure Sets Choose from a stock that for style completeness and price moderateness cannot be equaled in llarrisburg. All leathers are perfectly matched from selected stock. Travelng bags in roxylite, fabrlcord and nangahldc, in 16 to 2S inch sizes $2.75 to $lO.OO Enameled duck suit cases, with extra tra&; fancy lining; spe i lal $5.00 Enameled duck suit cases, 18 tt('26 Inches, with leather handles, funcy cretonne or silk lining and gathered end pockets. $5.00 to $30.00 Toilet rolls. Jewel cases, manicure seta, military brushes and collar hags $1.50 to SIS.OO I'owhtdo, seal and walrus leather bags for traveling; 14 to 20- inch sizes v.. .$7-50 to $35.00 A Ujiurt. Q I s*§ I — \ PUp
Significant historical Pennsylvania newspapers