SAY*EH EXtm^T MIOM THE MOTOR BOAT TAX.! Through ERgrU o» Senator Frollnghuyaon. Me Tax To Bo Levied On Worhtng Boat* Along The

Thr rcrcoac t!" p&a»ed by Uie Loth

moiorboata, the uu on boats cf not over Bte oet ton* being flu. The Internal Beveaoe official* interpreted thl* act to apply to all the little workln<: boats along the sea coast and varies. inland watera, uaed by baymen

clamnaers, etc. In a recent letter written by Senator FTeUnghuysen. of New Jervey. to the Commissioner of Internal Revenue, hn protested, as follows: "I am personally familiar with the •Itnation among the baymen and oystennen who own their boats which

r three hours, only a short rost the point from which they sailed. To tax these boats, which are dhttnclivety Implements through ahlch tho.eanen earn their living, is on a par with taxing the carpenter's hatchet and saw, or the laboring men's shovel and spade. 1 teei entirely convinced that Hongi-eas did not contemplate foe taxing of these little boats owned by poor raea. and I am sorrj and sarprisod to Seam that v o«r office has taken a different view. -1 beg to urge a wcoasideratlon on your part to the eafl that thee*- work Ing boats may he excluded from the tax imposed by foe last revenue act. I shall be glad to fasv* your views; upon this question to the near future.; If entirely convenient " To this communication from Senator FTeUnghuysen. Commisshnur Roper ha* replied w follows • 1 have the honor to acknowledge receipt ol your two letters of June 19 and IS. IMS. h*»pectlvety, requesting a ruling under Section IWC of the Kr.eoue Act of 191? as to the taxabUItj of small boats which are used as the principal means of livelihood of the winner. "la reply you aw advised that any boat vhich la primarily used in con necUon with any serious activity which constitutes the business, occupation. profession, or means of livelihood. of foe owner is not subject to tax under Section HUB. Where a lax ha* been collected covering boats of the class hcreip mentioned, the taxpayer has foe privilege, under existing law. of BUng a ciattn for refund of the tax so paid. Sack claims if died -•houM be executed on Portn 46, ropy of which to eactooed. and fo-wanfod to s office through foe Collector of Ic

their lipa. ft la needless to say that tnor*. often the pocket handkerchief is uaed liowever. this need mu be the east with Cape May County's Epicarcs if they will take th. trouble to visit Aliiaon Ludlam’s or Dr. Julius Way'* apiary located at Swain ion and Cape, May Court House respectively. While foe aphis, curcjlio. codling moth and foe Colorado potato beetle have been getting in their damaging work the past spring, foe honey bees have not for one minute been Idle, at least. In foe neighborhoods mentioned for Mr. Ludlain estimates his quantity of honey at one ton and Dr. Way his at onehalf ton. Extracting will begin soon and then those calling at the homes of these beekeepers will be treated very sweeuy. K. 0. Howell of Swalntcn. says selffeeders In his bog lot cuts bis cost of pork production enormously by saving labor. To hear Mr. Howell say “we don't feed our hogs any longer” rather mystifies one when he sees his fine O. L Cs. He says the proper caper is to put your pigs on a field of alfalfa, rape or soybeans and let foe pigs fe^d themselves from a self-feeder. Mr. Mowrer, of the First National Bank of Ocean City, is arranging to have a self-feeder placed In the upper part of the County so-that its good points can be seen in actual practice. The self-feeder will be placed with a farmer who will compare this method of feeding a balanced ration to his hogs with that of foe usual method of feeding by hand three times a day. Mr. Washington Van Glider, of Petersburg. Chairman of the Community Committee, arranged to have the vet-' rrinarian. Dr. F. G. Steinbach. and the County Agricultural Agent visit bis neighborhood and inoculate against hog cholera the greater part of the animals in that section. In doing ihls good service for the community. Mr. Van Gilder cheerfully gave his valuable time la directing foe way to each trm. * Mr. W. S. Thompson, of Goshen, and

J. Held Chambers, of Eldora, are arranging a similar project of grouping the f:*»meiw who have animals to be treated against hog cholera In this way the maximum number of afflmals can be treated at a minimum of expense and time. Sanitary Soda Fountain Service — Fitch Drug Co.—adv. tf.

F. B. SHARP ; 4, Quality ff.! * Grocer ^ i Sea Isk Qtf, H. J. ft

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