CAPE MAY STAR AND WAVE 6 February 1, 1919

@r, and the Steck Force by Harold Anten. Full of Herole Douds. Stories of the encounters between these ships and the U-bosts are filled , with deeds of herolam and instances in which the disctpline of the British naxy wee displayed under ctroum | fire lit

Prior to that action the Farnborough had eraised throughout the entire winter without being attacked. . Within a south the Farnborough coaxed. another submarine near enough to sink ber by gunfire. Commander Campbell later | was tranrferred to the commend of the Q5, and in the following February, 4917, his vessel was torpedoed by a submarine, Farnborough beheaded the Tbost captain as he climbed out of the tower, the aubmarine was eunk, with her ronming tower open and her crew pour Ing out. Destroyers towed the Q5 in and beached her. | For this exploit Abe Victoria Cross was awarded to Campbell. The decoy ship Pargust, with Camp» bell in commend, was torpedoed on June 7, 1017, when disguised as a British merchant vessel. ‘The aubmarine came within 50 yards of the Par gust, which then opened fire on her with all guos, ‘The submarine crew poured out of the conning tower and held up their hands in token render, but the T-boat steamed away, trying to escape in the mist. . ‘The Pargust again opened fire on her, and wunk her with one man clinging to her bow as she wont down. . The vessel was towed back to port by American destroyers. . ‘Two Victoria eroucs were awarded for this success ful action. ---_-____ "Hot Doge" Banned. Because ot their "unsightiiness" on the principal street corners, "hot dog" stands in Micon, Ga., must go, accord. ing to the edict of the city council. Fortune telling establishments aleo are Ld

RADIO TELEPHONE FOR AIRPLANE USE DEVELOPED BY BELL ENGINEERS Biker Praises Work of Wondartil Eagineoring Organization Apparatus Used by American and Allied Aviators Revolutionized Plane Control With the comi peace, many the secrets of the in which have hel in winning the war are being learned.. Not least among them is the wonderful Redio Aephont Bet, which it is now asid contributed to such a wonderful extent in the ‘4 % The importance the work. of C in

Continued on seventh page "IRE ALARM BOXES 3-Washington Bt, near Schellenger+ Landing. 32-Waskington St. near Union. 47-Washington Bt. & Madison Ave (64-Lafayetite St. & Bank. 188-Broed & Elmir Sta. J66-Pittaburg & New Jersey: Ave. «b-Btockton Ave. near yuicen St. 14-Washington | & Franklin N 76-Howard Bt. & Btorkton: Ac» #2-Columbia. Ave, & Sluemey St. ‘ean St. near Beach ave, #1-Lroadway & Grant St. Inn -Broudway & Beach Ave. | 1-Perry St. & Cap. Island Creek. | ¢--Lafayette & Grant St. | 8~-Washington & Jackson Ste, j#7-Columble Ave. & Decatur St. | 8-Washington & Ocern: Stx, ---s+e -- [BLUE PRINT PENCILS, best grade white, 10 cents each, $1.00 per Sox. Add 5 cents for postage. distwbed, dissoive two or three Kr-moIDS the tongue before retiring and enpriddrhic Sucstint i Winvinghie‘I Pe n Pe

Mian FV DRIVE NOW UNDER WAY The big Income Tax drive of 1919 ix now under way, and every preparution is being made to handle the larg¢st collection in the history of Income Tax. "I am not waiting for the final passage of the new Revenue bill by Congress," maid Collector Iredell today, "nor for the new regulations and blank forms to be issued, To get this big tax in and get it accurate and complete, I urge that we all begin now." "The Income Tax obligations imposed by the old laws, as well as the measure now in Congress, consisting of two distinct operations. One is, to file return or statement of all items of income and items of deductions allowable by law. The other is, to pay the tax, if there is any due, | "Neither of these obligations can {be met without careful review of in- | come and expenditures for the tax year. That is the big job right now, and that is why I say the Income Tax drive is already under way. Everywhere the pencil is busy.. The old year is done; all its fruits are gleaned; and every person who fared well or earned a good competence, must analyze his own case in cold "When the new bill is enacted into law, I will have the proper return forms distributed throughtout the District, and everybody will be informed of the date when the sworn return must be filed. Tt is my plan to send my men out to central locations, and have them travel through the District aiding tax payers in the preparation of the returns and in deciding doubt» ful points. We will go right to the people with the Income Tax, and with the cooperation which the public can give the government men, the returns have done its full patriotic duty toward the government‘s support. "Meanwhile, let me say again, there is no need of delaying the preparation of figures. Anything that Congress does will not affect the amount of a person‘s earnings for 1918. Let us avoid the belated throwogether of figures that may hit es can not be accepted pellprverdBbriger ardtmnrciing It is clear to make necessary a sworn return. "The year 1918 was a banner year

"All signs indicate that the income tax this year will reach nearly every working man and woman, and nearly every merchant, shop keeper and farmer, Not all will have to pay the tex but nearly will have to make a sworn statement of the year‘s income. "I am therefore advising every unmarried person who earned $1,000.00 or over during the year 1918, and every married person, who together with wife or husband, to sharpen his pencil and figure out how he stands. ""He must ascertain accurately his groms income from all | sources. ing over time pay and any bonus received as additional compensation. A merried person | having . children under 18 who are working . should include the earnings of such children. "If he sold any property at a prof(it, the gain must be computed and | included in gross income. If he rent‘ed any property to any persons, the total rents received in the year must be ascertained, and from that figure a deduction may be taken for taxes paid on rented property, the necessary minor repairs, fire insurance, any interest he may have puid on motgage, and a reasonable allowance for annual wear and tear cf the property. The balance included in gross income for the year. "Interest on bank deposits, whether | withdrawn or added to his bank bat mnces must be included in all caloulations of- income. . Bond | interest received during the year must Miso be included, except interest on municipal, county or state bonds. | Interest on United States Bonds need not be included by the ordinary bond holder who purchased small amounts, Holders of lurge amounts of Liberty Bonds, however should ask their bankers to write to my office for the rule apply ing to tax on such interest. "Dividends on. stock shares . are income, and must be included in gross figures, although the law does mot inpore the normal tax on distributions made by domestle corporations. ¢

"A person buying and selling merchandise must find his profits: for the year on the following basis: First, mscertain the gross | mules . or total cash receipts. Then add together the inventory at the beginning of the year and the purchaie of goods for resale. From this latter sum subtract the inventory of goods on hand at the years end and the result is the cost of the goods . sold. . This cost, plus | necessary . expenses nbasd wolely through conduct of the business, is to be deducted from the grows sales, and the result is the net earnings of the business. "A professional man avrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses con nected directly and solely with his practice. "A farmer must figure up all income derived form the sale or ex change of products during the year, whether such produce was raised on the farm or purchase and resold. He is allowed to deduct form this total his expenses of the year connected with the planting, cultivation, harvest» ing and marketing of the crop, or the care, feeding and marketing of live stock. He is not allowed to deduct the amount expended in the 1918 in purchasing stock for resale; but when such stock is sold its cost is to be detucted from the sale price in ascertaining the grin to be included in his return of income. ‘The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase. "The farmer is not required to include in his income tax computation the value of farm produce consumed by himself and his family. | But in cases where he exchanges produce for merchandise, groceries, etc., the mart value of the articles received in exhange must be included. "All other items of income arising ice, business or trade, through use of property or money, should be added into the gain for 1918. "Everybody wants to know what d bequests can be eliminated; also roceeds from life insurance received by the beneficiary of an injured pern. A Person who cashed in an ties are not taxable, unless the person ceived inn the year payments which present, when added to all prior payments on the annuity, an amount eater than the original cort of the | nnuity. Dividends on paid-up polic es are not iaxable income. Alimony

[in not income to the recipient, nor In lt an allowable deduction on the part lof the person who pay», "From the total of all items of income, there. are: certain. deductions allownble by law, All interests paid on personal indebtnoss and all tuxes paid during the year are deductcble, except Federal Income and Excess Profits taxer, inheritance taxes and mssessments for local improvements, such as sidewalks, rewers, otc. | Losnen incurred in business or trade are allowable, also losses arixing from fires storms, shipwrecks or other casualty, or from theft, in caser where such lesses are not compensated for by insurance or otherwise. . Lonses incurred outside of a person‘s regular business are allowable to the extent of gains reported from similar tranactions within the year. Debts due to taxpay» er actually ascertained to be worthloas during the year are deductible. "Depreciation on property used in a profession, in business, or in farming Doe LAL _ as a deduction, ‘The storekeeper may claim depreciation on his fixtures, and on his delivery horses and but not on his stock held for pos The profeesional man may claim similar deduction on his instruments and, in the case of a physican who maintains a team or auto for making hin calls on patients, reasonable depreciation may be claimed. The farmer may claim depreciation on his farm build ings, aside from his personal residence also on his farm machinery, bis work horses and farm work wagons. ‘The theory of depreciation in connection with the Income Tax, is that wear and tear caused by use in the earning income is a real expense is a real expense in the earning of that income. The rate in determined by the number of years that the property ordinarily would be useful, and the cost of tn« property in the basia of the computa« tion. If the property suffering depreciation was bought or aequired prior o March 1, 1913, the market value ms of that date should be used, instead of the cost, in tho figuring depreciation. "Contributions or | gifts | actually mad.. in 1918 to organizations operating exclusively forreligious,charitable, scientific or educational purposes, and | to societies for the prevention of eruelty to children or animals, may be deducted, to an amount not exceeding 15% of the net income computed without the benefit of this deduction. "After the total of all income is forms the basis of the assessment of tax, "If every person in this District will examine his own 1918 income and his allowable deductions, in line with the data I have given, he will know beyond

doubt whether he must file his return when the blanks arrive. | And here is how he will determine his liability to file n r turn, If he in single he must file if his net income was £1,000, or more and this requirement i« enforced aoa a La family. If he is married, he must file his return if his net income; in« cluding that of ‘hin wife. and minor children, was $2,000, or more. "I want to emphasize the cooperm« tion feature of the collection of the Income Tax this year. The policy of the Internal Revenue Bureau in to aid taxpayers to meet the require ments of the lw, We are going right to the people, not to swing clubs or to mulet the wage-eamner of his savings, people to do their duty." .«[email protected].... SAVE 200,000,000 — SEEDLINGS In the early trucking sections of southern New Jersey the seed of pappers and eggplants is sowed. from February 6 to 15, while early to» mato seed is sowed from February are sowed about March 1. Millions of seedlings cach season become excossivly long and pincer ling and damp "off" because of ous conditions which the grower aay mot consider. ‘The following recome mendations are furnished by the State — Agricultural | College, — New Brunswick N. J. 1. Excessive crowding of the seed lings is avoided by the system of sow» ing the seed and thinning the seedlings. If the seed rows are narrow, the rows should be quite close together. A favorite method, however, is to have the seed distributed over a space three inches wide with a vacant area of the same width between rows. 2. Ventilation, 1. e,, gradual change of air, is essential even during cold weather, The proper temperature maybe maintained with the fire or the composting manure. 8. Water is applied in generous applications but seldom, and it is done on bright mornings so that the plants and surface of the soil will soon become dry. 4. The svil between the seed rows le stirred frequently so that the aurface will be dry and crumbly rather than hard and musty. bererbrre~camempvpqnt OR MARSHAL FOCH The Nobe! committee has resolved: not to award a Nobel peace prize for 1918. Sagacious decision, but what a blow at our Mr. Wilion.

UBERT BV BH Wil sill will [W NO I AY, you‘ll have a streak of smokeluck that‘ll ell ilunia f Rit put pep-in- our-smokemotor, all right, if you‘ll | ! ring-in with a jimmy pipe or cigarette paca‘ Mla cmt P nail some Prince Albe .

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Just between ourselver, you never will wise-up to highspotsmokejoy until you can call a pipe by its first name, then, to hit the peak-of-pleasure you land square on that 1wo-fisted- man tobacco, Prince Albert t Well, sit, you‘ll be so all-fired happy you‘ll want to get a photograph of yourself breezing up the pike with your smokethrottle wide open! Talk about smoke-sport! Quality makes Prince Albert so

appealing all along the smoke line. Men who never before could smoke a pipe and men who‘ve smoked pipes for years all testify to the delight it hands out! P. A. can‘t bite or parch! Both are cut out by our exclusive petented Prsssod Right now while the going‘s good you get out your old fimmy pipe or the papers and lend on some P. A. for what ails your particular smokeappetite !

inpdabask ss bares is sold. Toppy red bes as, tidy red. red (ine Hendra f noun madthe s fiom fem Pm ive tical nent emider with sponge mottenss fos Prpat hol poon 57 Pts tn mack perfect couditant R. J. Reynolds Tobacco Company, Winston-Satem, N. C,