Newspapers / The Smithfield Herald (Smithfield, … / March 19, 1918, edition 1 / Page 7
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FEDERAL INCOME TAXJN BRIEF The Requirements Boiled Down for Busy Folks. Returns must be filed on or before April 1, 1918. Tax due may be paid now or on or before June 15, 1918. If you were single and your net in come for 1917 was $1,000 or more you must file a return. If you were married and living with wife (or husband) and had a net in come of $2,000 or more for 1917 you must file a return. Husband's and wife's Income must be considered Jointly, plus income of minor children. Income of a minor or Incompetent, derived from a separate estate, must be* reported by his legal representa tive. Severe penalties are provided for those who neglect or evade the law. For false or fraudulent return there Is a penalty not exceeding $2,000 flue or year's imprisonment, or both, plus 100 per cent, of tax. For failure to make return on or before April 1, 1918, fine is from $20 to $1,000, plus 50 per cent of tax due. Returns must be filed with the Col lector of Internal Revenue of district In which you live. Aii agent may file return for a per son who is ill, absent from the country or otherwise incapacitated. Each return must be signed and sworn or afllrmad by person execut ing it. Single persons are allowed $1,000 exemption In computing normal tax. A married person living with wife (or husband) Is allowed $2,000 exemp tion, plus $200 for each dependent child under 18. A head of family, though single, is allowed $2,000 exemption If actually supporting one or more relatives. Returns mutt show the entire amount of earnings, gains and profits received during the year. Officials and employees are not taxa ble on the salaries or wages received from a state, county, city or town in the United States. Interest on state and municipal bonds issued within the C. S. is ex empt from federal Income tax and should be omitted. Interest on United States govern ment bonds is also exempt, except on individual holdings of Liberty Fours in excess of $5,000 par value. Dividends are not subject to normal tax, but must be reported and included in net income. Gifts and legacies are not income and should not be Included on the re turn of the beneficiary. Life insurance received as a bene ficiary or as premiums paid back at maturity or surrender of policy is not Income. Payments received for real or per eonal property boM 1b not Income, but the profit realized thereon 1b Income for the year of sale. Amounts received in payment of rotes or mortgages Is not Income, but the interest on such notes or mort gages is taxable income. Prom the entire gross income cer tain allowances are made in arriving fit the net income. Necessary expenses actually paid in the conduct of business, trade or pro fession may be claimed. A farmer can claim payments for labor, seed, fertilizer, stock feed, re pairs on buildings, except his dwelling ; repairs of fences and farm machinery, materials and small tools for immedi ate use. The amount of rent paid for a farm may also be claimed as a tenant farm er's expense. Payments for Hve stock are allowa ble if bought for resale. But if bought for breeding purposes cattle are an in -vestment, not an expense, and cannot be allowed. A storekeeper can claim amounts paid for advertising, clerk hire, tele phone, water, light and fuel, also dray age and freight bills and cost of op erating and repairing wagons and trucks. A physician can claim cost of his professional supplies, rent, office help, telephone, expense of team or automo bile used in making professional calls and expenses attending medical con ventions. A dentist can claim similar items, except team or auto expense, which are not necessary in his profession. Expenses that are personal or con nected in any way witfi the support or well being of a person or family art not allowable. The costs of machines, instruments, vehicles or implements that are more or less permanent in character are not allowable as an expense. They are in vestments. Interest paid on a mortgage or other personal indebtedness is allowable on a personal return. All taxes paid within the year can : be taken out on a federal return, ex- j cept federal income taxes, inheritance taxes and assessments for local im provements. Losses sustained' in business or through fire, storm or shipwreck or by theft, except when compensated by in surance or otherwise. Wear and tear of rented buildings or ; machinery used in business may be claimed. You can also claim the amount paid to tfce Red Cross and to other charita ble, re!!jrious or educational organiza tion to the extent of 15 per cent of four net Income. MR. SIMPUNS PAYS HIS INCOME TAX By ROBERT McBLAIR. Mr. Simpklns gazed at the portrait on the wall till his eyes tilled with tears. It was a portrait of his father. Colonel Simpkins. who had four times been promoted for valor during the Civil War and had died bravely on the field of action. Mr. Simpklns' throat ached now for two reasons: First, he reverenced and adored the memory of his father; secondly, his age and his eyes and his game leg wouldn't let him go to war himself. And as he observed the martial bearing and uncompromis ing gaze of Colonel 'Simpklns he saw. In Imagination, the khaki-clad lads of the new generation marching forth and crossing three thousand miles <$f sea to fight, maybe die, for liberty. Mr. Simpklns peered around to make sure that neither Bess nor John (who were at the teasing ages of sixteen and seventeen) were where they could see him, then he straightened and threw his right arm up for a salute. But his gouty shoulder twinged, and he groaned. lie couldn't even salute. "Damn!" said Mr. Simpklns. and with his other hand fiercely twirled his white muttachlos. He turned and limped Into the li brary and sat down creakily before the mahogany desk on which were lying the blanks for his Income tax state ment, blanks which he had rather grumpily got from the Internal Reve nue officer only that day after lunch eon on his way home from the club. Mr. Simpkins' income for 1917 had nmounted to Just about $15,000, and he had been rather snappy on the sub ject of taxes ever since he had discov ered that the more income a man hns the greater the percentage of It he pays In taxes. He could think of sev eral men who, like himself, were mar ried and had two children, and yet, although their Incomes were nearly half of his, they would pay only a small fraction of the amount he paid. He gloomily drew the blank nearer and began filling In the information that it asked for. As Mr. Simpklns' Income was $13,000 he had to figure out the amounts pay able on each of the successive smaller classes of Incomes in order to arrive at the total due from himself. He passed over the first class who must pay taxes, that is, single men making over 1,000. His calculation for mar ried men then showed up as follows : First, they pay 2 per cent, (under the 1916 law) on all Income over $4,000, deducting $2Q0 for each of their children under eighteen years. In Mr. Simpkins' case this was $212, which he put down In the "payable" column. He saw next that, under the 1917 law, married men pay an additional 2 per cent, on all over $2,000 ? with the mnme allowance for children. This added $252 to his "payable" column. He then observed that for every $2,500 jump in his Income, over $5,000 he had to pay a Surtax, the percentage growing larger with each jump. This was $250 more added to his burden. And on top of all this came an "Ex cess Profits" tax of 8 per cent, on all "occupation" Income over $6,000, mak ing $720 more. The total, then, he must pay was four teen hundred and thirty-four dollars. "Whew P* exclaimed Mr. Simpkins angrily. "There's young Henry Wil kins, who married Jake Johnson's girl, he makes $2,000 and he doesn't pay a cent of taxes. I guess this is his war as well as mine P' Thinking of yonng Henry Wilklns, he remembered that Mrs. Wilkins went every afternoon to make bandages for the Red Cross and that Henry, who was a lawyer, was aiding the Local Draft Board with its questionnaires. "Well," he admitted to himself, "that makes a difference." He thought next of Judge Wlllough |>y, whose income was about $3,000. "He only pays $20," commented Mr. Simpkins, not quite so angrily this time ; and then a thought struck him and he sat up rigidly in his chair. Jud'/e Willoughby's son had been drowued on the Tuscania when it was submarined with the loss of two hun dred soldiers. "Judge Willoughby gave his son to America," muttered Mr. Simpkins. He leaned forward suddenly and put his face in his hands. For a long time Mr. Simpkins sat very still in that position. There was do sound in the library except the ticking of the tall clock and an occa sional trill of laughter from the chil dren skylarking upstairs. The square of light on the carpet gradually with drew itself through the window, and first twilight and then darkness settled In about the quiet, white haired, some times irascible old man. Mr. Simpkins was thinking things which he would never afterward speak of, he was thinking things tl^at were too sacred ever to be put into words. But some inkling of his thoughts may be found in his rejoinder to Mrs. Simpkins when that placid lady came In and turned on the lights, and asked him whether he was ready for dinner. "Judge Willog*hby's only son was worth as much as fourteen hundred and thirty-four dollars, wasn't he?" Mr. Simpkins demanded ?f her. As his wife, who was not unused to his superficial irritations, watched him In mild astonishment, Mr. Simpkins limped out to the hall and took his old felt hat and silver-headed cane from the hat rnck. Letting himself out Into the foggy evening, he tapped his way down to the corner, and mailed his Income tax statement and check with his own hands. "Now, God be thanked," said Mr. Simp!cir.?j as the lid clanked shut over his missive, "I can do this much for my country, anyl:ow." APRIL 1 LAST DAY FOR FEDERAL RETURNS Penalties for Income Dodgers Are Severe ? Get Your Return in if You Are Liable. i April 1, 1918, is the final day al- | lowed uiulor the federal Income tax law for the tiling of iederal Income tax returns. 1'ersous who are requir ed to file returns under the provisions of luw and who fall to set their re turns in on time are subject to se vere penalties, as follows : For making false or fraudulent re turn, not exceeding $1!,000 or not ex ceeding one year's imprisonment, or both, In the discretion of the court, and, in addition, 100 per cent, of the tax evaded. For falling to make return on time, not less than $20 nor more than $1, 000, and, in addition, 50 per cent, of the amount of tax due. If on account of illness or absence from home you are unable to render your return within the time prescribed by law you may obtain an extension of 30 days if a request therefor Is filed with the collector of your district be fore the due date of the return. In I this request you must state the rea- I son why the return cannot be filed within the time prescribed by law. i Collectors of internal revenue are not authorized to grant extensions of , more than 30 days, but the commia- 1 ' siouer of internal revenue has author ity to grant a reasonable extension beyond 30 days iu meritorious cases. If you desire an extension of more than 30 days your request should be addressed to the commissioner and ( should contain a detailed statement covering the reasons which make It impossible for you to tile your return on or before April 1. The Internal revenue men are now completing their tour of the country, ; i during which they were In touch with the people of every city and town. If you failed to get In touch with the deputy which visited your section it is not too late to get advice. Consult t your postmaster as to where the near est deputy is now. Get your blank form, study the directions and the re ! quirements as shown thereon and j make your return without fail If your Income was sufficient to come within | the bounds named iu the law. It is pointed out by Commissioner Roper that it is important that the people comply with the federal laws I as fully as they are complying with I the drafts for men and the conserva i tion of foods and fuel. "The war must i be paid for," says Commissioner Rop^r. j "Congress has as much right to con ; script a just portion of income as it ! lias to conscript our boys. The tax for 1917 is designed to reach moder ate as well as large incomes, so that all persons who are in financial posi tion to bear a portion of the heavy i government expenses can be assessed in proportion to their ability to pay. "The man who is barely making a living or barely supporting a family is not affected by the 1917 law. But the man who Is able to bear a share of the burden has been reached by the new law, and he should accept his responsibility in the same patriotic spirit that our young men have shown In offering themselves for this great purpose qf the country to make the world safe for people of all kinds to live in and to govern themselves." This tax is one which recognizes women as on an equal basis with men. | The unmarried woman or the married ! woman with a salary must make tax j return Just the same an any man. Only the woman supporting her mother or other members of her family may take out $2,000 exemption. Under the law the head of the fami ly is the one whose earning power con tributes to the family's support. Similarly a widow with small chil dren to support can take out $2,000 exemption and $200 additional exemp tion for each of her children under eighteen. Thus it is intended that the law shall work no hardship to wo men having to struggle to get along. But each must file return If her in come is $1,000. A man whose wife dies and who Is left with small children to support upon a moderate income may also take full exemption under the new tax law and also claim $200 exemption for each of his children under eighteen. The widower under the law is a ! single man and must make tax re j turn accordingly. Married men need | not file returns unless they are earn ing $2,000 or more. "This is as much a national obliga tion as the reporting for duty of a man drafted for service with the colors," says D. C. Roper, commissioner of in ternal revenue. "As It stands, it is much a matter of the man or wo | man's own conscience. It is for him or for her to determine just how far he is liable to the tax. He must figure his own income and If it reaches the figures named in the law must make I faithful report upon It to the proper authority. "This tax is distinctly a war meas ure and will be in effect during the ! war. "This is a people's tax ? It reaches ' right down Into the pockets of the small wTige earner; It makes him a partner In the Job of winning the war." FOR SALE ? 5 ROOM COTTAGE, j electric liglits, good garden, three blocks from Selma Graded School. Bargain for quick purchaser. Reas on for selling, moving away. Apply ,C. W. Stallings, Box 140, Selma, N.C. STATE'S FARMERS ON THEIR METAL Mast Be Depended Upon for Full Requirements Food or Feedstuffs. PAGE R EVIEWS THE SITUATION Coming Wheat Crop Far Short of World's Requirements. Corn and Other Food or Feed Crops Must be Produced in Larger Quantities if Suffer ing is to be Prevented ? Bet ter Cultivation and Heavier Fertilization Urged. Raleigh.?' "The world -wide food sit uation and their own individual inter ests demand that the farmers of North Carolina plant during the approaching season the largest acreage of corn and other food or feed crops in the history of the State and that they give such crops the best possible cultivation and the heaviest posr'.ble fertilizv tion " declared State Food Adminis trator Henry A. Page in an interview with newspaper men today. "The coming wheat crop will supply not more than half the normal need* of the world, which must continue to be largely supplied by this country until the end of the war and for a con sidorable period beyond. This means that the demand for corn and other grains for human consumption will be more than double during 1919. Must Raise Own Requirements. "The transportation situation is such that our farmers have no assur ance of being able to secure any food or f*ed stuffs from any other section of the country next Fall and there* after and if they do not produce suffi cient food and feed crops for this section our people in all probability will have to do without. A large pro duction of cotton is desirable and necessary and no particular reduction in the acreage of tobacco is being urg ed. but any farmer will be foolish to plant either tobacco or cotton to the exclusion of sufficient food and feed stuffs to run his own establishment and to provide his part of the surplm that will be required by the markets in our cities, towns and industrial communities. "Few people have the imagination to conceive of the actual want and suffering which was prevented in our State by the increasead <*iltivation of gardens and truck patches and in creased production of staple food and feed crops last year. We are import ing this fiscal year a comparatively small proportion of the thousands of carloads of canned goods and other food and feed products that we nor mally imported during past years. If we had not produced the stufT at home we would be going without at this time. We shall be able to secure even smaller imports of food and feed ?tuffs during the coming year. "Every acre of wheat in North Carolina which has not already been heavily fertilized should be top-dress ed with stable manure, wood mold and leaves or with commercial fer tilizer. Every acre of food and feed stuffs should be manured or fertilized more heavily than haa been custom ary in the past. Farmers Upon Their Mettle. "Our farmers are upon their mettlo' More depends upon them than upon any other class of people with the ex ception of the soldiers in the ranks themselves, T am sure that the patri otic farmers of North Carolina may be depended upon to do their full duty." NEED TO CONSERVE WHEAT MORE URGENT Consumption Must Be Reduced 30 to 50 Per Cent to Feed Allies and Pre vent Flour Famine at Home. Raleigh. ? The Food Administration Is fearful lest the recent announce ment that meatless meals and pork less Saturday need not be observed during the next few weeks should give consumers the Impression that there also might be a let-up In the conserva tion of wheat flour. On the contrary Food Administration officials an nounce that even more strenuous ef forts for the conservation of wheat flour should be made If our people, to ?ay nothing of our armies and our Allies, are not to go through a period! of flour '/amine before the next bar* vest. There will be no flour famine If the suggestions of the Food Adminis tration are followed and the consump tion of wheat flour Is reduced by 30 to 50 per cent, but this reduction ?s absolutely necessary. The Food Ad ministration Is not only urging the substitution of other cereals and po- j tatoes for bread, but Is requesting consumers to eat less bread. 8ALE OF BROILERS NOT INTERFERED WITH 1 Raleigh. ? Announcement has been made by the Food Administration that trade in broilers weighing up to two pounds Is not and will not be affected by the recent order of the Food Ad ministration prohibiting the killing of hens and pullets except for strictly locals trade by unlicensed dealer*. I NOTICE 7 The undersigned having qualified aa Admr. on the estate of Gaston Woodard, deceased, hereby notifies all persons having claims against said estate to present the same to me duly verified on or before the 12 day of March, 1919, or this notice will be pleaded in bar of their recovery; and all persons indebted to said estate will make immediate payment. This 9 day of March, 191. IRA WOODARD, Selma, No. 2., Admr. SALE OF BUGGY WHEELS. On Saturday, March 23, 1918, at 2 o'clock p. m., I shall sell at public auction to the highest bidder for cash one set of buggy wheels belonging to Jim Whitfield. These wheels will be sold to get service charges. J. H. HOLLAND. Kenly, N. C. SALE UNDER EXECUTION. Under and by virtue of an execu tion directed to the Sheriff of Johnston County from the Clerk of the Superior Court of Harnett County, N. C., under a judgment duly docketed in said Court in faver of R. F. Smith and against B. A. Norris, and also execu tions directed to the undersigned from Harnett County in favor of Durham Notion Company and vs. B. A. Norris, A. S. White & Company vs. B. A. Norris et als. said judgment being duly docketed in Johnston County, the undersigned will otfer for sale for cash, to satisfy said executions, to the highest bidder at the Courthouse door in Smithfield, N. C., at 12:00 o'clock on Monday the 1st day tf April, 1918, the following described lands, to-wit: That certain lot and house in the t^wn of Benson, N. C. conveyed to B. A. Novris by C. F. Neighbors, the deed to which is of record in the Regis try of Johnston County in Book 37, page 201, said lot being described as follows: Bounded on the north by the lands of Preston Wpodall, on the East by the right-of-way of the Atlantic Coast Line Railroad, and on the South and West by the lands of Alonzo PaiTish, and is known as Lot No. 4 in Block J of the Plan of the Town of Benson, N .C., being a lot 00 feet by 140 feet. This 27th day February, 1018. Terms, cash. Time, April 1st, 1918, at 12:00 M., the Court House door in Smithfield, N. C. W. F. GRIMES, Sheriff' of Johnston County. MORTGAGEE'S SALE. Under and by virtue of the powers contained in a certain mortgage deed, executed to me by Delia Norris, February 2, 1917, said mortgage be ing of record in the registry of John ston County, in Book No. 27 at page 30. Default having been made in the payments of bonds secured by said mortgage deed, I will on Monday, the 1st day of April, 1918, at 12 o'clock M., at the Court House door in the town of Smithfield, N. C., sell to the highest bidder, for cash, the following described property, to-wit: Lot No. 5 in block No. 34 as shown on the new map of the town of Ben son, N. CM prepared by Reddick, Man and Hale, during the year 1914, and fronting Mill Street on the North 50 feet and running back 140 feet to an alley, containing a fractional part of an acre. This the 1st day of March, 1918. \V. J. WEAVER, Mortgagee. James Raynor, Atty. This mortgage was given to secure purchase price of the above described premises. NOTICE? SALE OF TOWN LOT. By virtue of authority contained in a mortgage deed executed by James A. Pierce and Ora Pierce to the un dersigned on February -26th, 1917 and recorded in Book No. 37, page 205 of Johnston County, I will on March 29th, 1918, expose for sale to the highest bidder a lot of land situate in the town of Kenly, N. C., and described as follows: Being lot No. 8 in block No. 2 in the J. T. Revell plot. Size of lot 50 feet by 150 feet, fronting 50 feet on Tilghmon Street, and further known as part of t he Jesse Kirby land. This Feb. 25th, 1918. WILEY H. HOWELL, Mortgagee. m. ftua OUT AH SALE FOR PARTITION. Under and by virtue of a decree, in the Superior r^uTt of Johnston Coun ty .entered on February 1, 1918, in a special proceeding, entitled Ashley Johnson, Robert Johnson, et als. heirs at law of Alzoura Johnson, Sir William Johnson and Emma. Johnson, Ex Parte, appointing the undersigned commissioner to sub-divide and sell said land and I will on Monday, March 25, 1918, at noon, in front of the Court House in the town of Smithfield. North Carolina, offer for sale to the highest bidder at public outcry the following de scribed tracts of real estate: 1st. Tract: Beginning at a stake in the Sir William Johnson line and runs N. 5, E. 54 poles to a stake; thence S. 82 1-2, E. 39 1-2 poles to a stake; thence S. 7 1-2, W. 53 poles to a stake in the Sir William Johnson line; thence N. 85 W. 37 1-2 poles to the beginning and containing 13 acres and being that part of the Alzoura Johnson lands allotted to Sir William Johnson in the division of the lands of his brother, Curtis Johnson, deceased, and being lot No. 1 in the aforesaid sub-division. 2nd. Tract: Beginning at a stake in N. 11. Parker's line and runs N. 85, W. 78 poles to a stake; thence S. 5, W. 30 poles to a stake; thence S. 85 E. 8 and 7-10 poles to Southwest corner of the graveyard lot; thence along tho graveyard lot 8 and 7-10 poles to the Southeast corner of the graveyard lot; thence in the same direction 53 poles to a stake in the N. R.Parker line; thence N. 29 1-2 E. along the N. R. Parker line 30 poles to the be ginning, containing 14 acres, except the graveyard lot of about 3-4 of an acre which is not conveyed and being lot No. 2 in the sub-division made by the commissioner by virtue of the order of the court. 3rd. Tract: Beginning at a stake, a corner of lot No. 2 and runs N. 85 W. 69 and 3-10 poles across the Burnal, to a stake in the western edge of the Sir William Johnson mill pond at the high water mark, Curtis W. John son's corner; thence southward along the high-water mark to a stake in the Curtis W. Johnson line; thence S. 85 E. 50 poles to a stake, a corner of lot \o. 2, near the graveyard; thence N. .">, E. 30 poles to the beginning, con taining 10 acres and being lot No. 3, in the aforesaid sub-division. 4th. Tract: Beginning at a stake cor ner of lot No. 3, and 6 in this sub-di vision and runs N. 85. W .50 poles to a stake in the western high-water mark of the Sir William Johnson mill pond, in the Curtis W. Johnson line; thenco South along said high-water mark to a stake; thence S. 4, W. along the Curtis W. Johnson line 62 poles to a stake; thence N. 88, W. 12 and 7-10 poles to a stake; thence S. 4, W. 17 poles to a stake; thence S. 85, k. 48l/3 poles to a stake in the line of ^ot No. 6 in the division; thence N. 5, L. 8J poles to the beginning, containing 27 acres and being lot No. 4 in the afore said sub-division. 5th. Tract: Beginning at a stake in Hannah's Creek, near the old fish trap, a corner of lot No. 6, and runs N. 5, E. 45 1-2 poles to a stake, a cor ner of lot No. 4; thence N. 85, W. 48 1-2 poles to a stake; thence S. 4, W. 21 and 7-10 poles to a stake; thence N. 86, W. 13 poles to a stake; thence S. 4, W. 64 poles to a stake in the run of Hannah's Creek; thence down the run of said creek to the be ginning, containing 26 acres and be ing lot No. 5 in the aforesaid sub division. \ . . , 6th. Tract: Beginning at a stake, a corner of lot No. 2, and runs S. 2J 1--, W 108 poles to a blackgum in the run of Burnal Swamp; thence down the run of said swamp to the run of Hannah's Creek; thence up the run of Hannah's Creek to a stake at the old fish trap, near the Syrock lands, thence N. 5, E. 128 1-2 poles to a stake, another corner of lot No. thence S.' 85, E. 70 and 4-10 poles to the beginning, and containing 41 acres and being lot No. 6 in the Jifore said sub-division. This description includes within its boundaries the 5 acre tract of land, near Hannah s Creek entirely surrounded by the lands of this tract, and known as the old Syrock place, and now owned by B. Parker. , Terms of sale, one-third cash and the balance payable January 1, UU title reserved until all the purchase money is paid. This 20th day of February,1918. JAMES D. PARKER, Commissioner. Parker & Parker, Attys. SALE OF VALUABLE LAND. Under and by virtue of a judgment of the Superior Court of Johnston County, entered at the February Term, 1918, in an action entitled Alonzo Parrish vs. Man Norris et als. the undersigned commissioners, ap pointed by the Court in said judg ment, will offer for sale for cash to the highest bidder, before the Court House door in Smithfield, Johnston County, N. C,. at 12:00 M, on Tursday, the 28th day of March, 1918, the following described property, to wit: One Lot in the town of Benson, N. C., being and lying on Harnett Street fronting said street 70 feet and run ning back parallel with Wall Street 120 feet, it being Lot No. 3 in Block 47 of the Plan of the town of Ben son, N. C., as shown on the map of Reddick, Mann & Hales. Sale of the said lot is being made for partition thereof among the tenants in com mon. This 22nd day February, 1918. Terms: Cash. Time: March 28th, 1918, at 12:00 M., at the Court House door in Smithfield, N. C. J. R. BARBOUR, R. L. GODWIN, 1 Commissioners. NOTICE. The undersigned having qualified as Administrator on the estate of Sir William Johnson, deceased, hereby notifies all persons having claims against said estate to present the same to me duly verified on or before the 5th dny of February, 1919, or this notice will be pleaded in bar of re covery: and all persons indebted to said estate will make immediate pay ment. This 1th dav of February, 1918. JAMES P. PARKER. . ; Administrator.
The Smithfield Herald (Smithfield, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
March 19, 1918, edition 1
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