PAGE 14 THE PINE HURST OUTLOOK BRETTON IN THE HEART OF THE WHITE MOUNTAINS OF NEW HAMPSHIRE ryrpvo New niiiw hole coariccompleiedi cn play first o W vJJUO present 18 and now nlne. TUB JIOUHT PLEA8AHT TUB IttOUifT WASttiJIQTOI C. J. Dunphy, Manager Winter: The Copley Plaza Boston, Mass C. J. Root Winter: Hotel Clarendon Seabreeze, Fla. Information at 243 Fifth Ave., New York, and all of Mr. Poster's offices Bank of Pinehurst CHECKING AND SAVING ACCOUNTS SAFE DEPOSIT BOXES TO LET We Sell New York Exchange and A. B. A. Travelers' Cheques SPECIALTY SHOP OF Ladies' Apparel Blcirtt, Coaii, Suits, Dresses, Waists, Neckwear, Hosiery, Hats and Underwear MRS. HATES, Opposite P. 0. OPEN DEO. 1st. Glenburnie Club and Cottages LAKE GEOEGE, N. Y. In AdirondacTcs AN IDEAL SUMMER RESORT Charming, in Location and Refinement GOLF, TENNIS, BATHING, BOATING MUSIC and DANCING Recreation Leader for Children W. B. FOSHAY, Manager Winter Address, DELAND, FLA. IN THE WHITE MOUNTAINS Bethlehem Country Club Bethlehem, New Hampshire Golf under Ideal Conditions. 18 Hole Course 6026 yards. Modern Club House. Steel Loekers Showers. Two Clay Tennis Courts. Clock Golf and Putting Greens. Bethlehem has 30 Hotels Their guests have the privileges of the Club. J. Franklin Meehan & Son Landscape Architects Mount Airy, Philadelphia, Pa. This concern gos just one step further than the ordinary Land scape Architect. It not only gives professional advice and prepares planting and construc tion plans but actually executes them. A complete establishment for the conception and execution of all Landscape work together with a permanent force of ex perts for all maintenance purposes. TOP DRESSING PUTTING GREENS The old time compost pile made with manure, sand and soil is becoming ob solete and is being discarded by tha majority of Golf Clubs in favor of Pre pared Top Dressing which comes ready to apply. It takes two years before a compost pile is fit for use. It is costly, even when all the ingredients are at hand, and absolutely impracticable if they must be purchased. The labor of turning and screening is also expensive. The automobile has reduced the quantity and increased the price of manure. Manure is a carrier of disease germs and weed seeds. Shavings for bedding and strong disinfectants in stables, mean death to grass. The Alphano Humus Company's corps of experts have made an intense study of this problem for many years. The result is, their Prepared Top Dressing for Putting Greens a scientifically bal anced grass food, inoculated with bil lions of Nitrogen gathering bacteria. It is delivered in the right condition for top dressing greens, just as unloaded from car. The finest Putting Greens in Amer ica today owe their perfection to Pre pared Top Dressing periodically applied with no interference with the play. To be always positive that the grass seeds best adapted to the locality and climatic conditions are sown in connection with Prepared Top Dressing, to insure re sults certain of satisfaction, The Alphano Humus Company has effected selling ar rangements with the largest grass seed exporters and importers of the world and can furnish grass seeds of the proper variety, of guaranteed purity and highest germination tests. If you will write The Alphano Humus Company, 17 Battery Place, New York City for Circular "K," it will give you full particulars regarding their Golf Course Service, without obligation. GENUINE HILDEBRANDT SPINNERS CATCH ALL KINDS OF GAME FISH. See them at your Dealers. THE JOHN J. HILDEBRANDT CO., LOGANSPORT, IND. UNCLE SAM BEGINS COL LECTION OF FEDERAL INCOME TAX FOR LAST YEAR Phone 66-R FOR Southern Pines Garage DODGE BROS. MOTOR CARS WILLARD STORAGE BATTERIES H)r. 3. Ernest 3u&b SURGEON DENTIST Formerly of Southern Pinei and Pine hurst, now located 140 West 34th Street, (Phone Fitz Roy 5436) New York City. All branches of Dentistry guaranteed. Pyorrheoa, Alveolaris successfully treated. Packard and Sally Builders PINEHURST, N C. Work has begun on the collection of the income tax for the year 1920. Uncle Sam, through the Bureau of Internal Revenue, is addressing to every person in the United States the question, "What was your net income for 1920?" The answer permits of no guessAvork. Every single person whose net income for 1920 was $1,000 or more and every married person whose net income was $2,000 or more is required to file a return under oath with the collector of internal reve nue for tlie district in which he lives on or before March 15, 1921. The penalty for failure is a fine of not more than $1000 and an additional assess ment of 25 per cent of the amount of tax due. For willful refusal to make a re turn the penalty is a fine of not more than $10,000 or not exceeding one year's imprisonment, or both together with the costs of prosecution. A similar penalty is provided for making a false or fraud ulent return, together with an additional assessment of 50 per cent of the amount of tax evaded. WOMEN MUST PAY TAX The income tax applies to women as well as men. Husband and wife must consider the income of both plus that of minor dependent children, and if the total equals or exceeds $2,000 a return must be filed. A minor who has a net income in his own right of $1,000 or more must file a separate return. To be allowed the $2,000 exemption a married person must be living with husband or wife on the last day of the taxable year, December 31, 1920. Divorcees, persons separated by mutual agreement, widows and widowers, unless they are the sole support of others living in the same household, in which case they are allowed the $2,000 exemption granted the head of a family, are entitled only to $1,000 exemption. TAX KATES roil 1920 The normal tax rate for 1920 is the same as for 1919 4 per cent on the first $4,000 of net income above the exemp tion and 8 per cent on the remaining net income. This applies to every citizen and resident of the United States. In addition to the normal tax a surtax is imposed upon net income in excess of $5,000. INSTRUCTIONS ON FORM Full instructions for making out re turns are contained on the forms, copies of which may be obtained from collectors of internal revenue. Persons whose net income for 1920 was $5000 or less should use Form 1040A. Those with incomes in excess of $5,000 should use Form 1040. Revenue officers will visit every county in the United States to assist taxpayers in making out their returns. The date of their arrival and the location of their offices will be announced by the press or may be ascertained upon inquiry at the offices of collectors. This advisory ser vice is without cost to taxpayers. TIN WHISTLES (Continued from Page Three) SECOND NET FOUR B. V. Covert 95-1778 George VanKeuren 93-15 78 James Barber 99-21 78 W. T. Barr 91-1378 THIRD NET FOUR T. S. Wheeler 104-2480 J. T. Newton 107-2780 II. G. Waring 96-1680 H. C. Fownes 87- 879 Match Play first four Whittemore won three. Phillips won one and one-half. Keating won one and one-half. SECOND FOUR Parson won three. Chapman won two. Truesdell and Carroll won one-half. FIRST NET FOUR Lay won three. Rackham won two. Weller Avon one SECOND NET FOUR Van Keuren Avon three. Barr won two. Barber won one. THIRD NET FOUR Fownes won three. Waring won two. NeAAion won one. SPECIAL SALE AT MERROW'S STUDIO Georgette Blouses, Millinery, Silk Dresses, Silk and Muslin Underwear, Sweaters, Silk Stockings, Fancy Work. ALL BELOW COST EXCEPTIONAL 0PP0RTUHITY-- Offered FOR SALE finest home site in Southern Pine. Two new bunga lows on plot of land containing two and one-half acres, fronting two streets, three blocks from de pot and with view of Pinehurst, Knoll wood, Carthage ind Wey mouth. J. M. WINDHAM, Southern Pines, N. C. Tarpon Springs, Fla. TARPON INN Golf Grass Greens HOWARD V. D ALTON, Mgr. Formerly The Betleview, Jlelleair, Fla.