Newspapers / The News-Record (Marshall, N.C.) / March 17, 1955, edition 1 / Page 9
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'Mi, ALL, N. C, MAR. HE NCVSr,CCu..L V ' PAGE NINB r t K f Social security Farm People .' J?y JPflffW C NICHOLS 'field .Rtvr4ntatiim Social Security Administration Dis-. n WTin . will reiwrt for frm ten ants, sharecropper, and the like? W a Tha answer depends on whether the on? whff farm land belonging to nothsp,$ a .farm operator or an employee. ne is m mrm upemiur hln own riitht, he will report and pay the social security tax on his own income--provided . Iris net (after all (farm operating expenses are deduct ed) is f00 or more .ior me year. But if he is an employee of the land owner, the latter will withhold the socialissecurity tax from the employ ee's tejjrnings (possibly 'from Ms crop fchaje) if $1W or more . during the yeJjL 1 The employer will match and mail it to the JUistrici juirecwr ,oi internal Revenue. Q How can we tell whether the "land cultivator" is a farm operator or an employee of the landowner T A Usually we can tell by ans wering two questions: (1) Can the land cultivator" use the land for his own farming purposes for a def inite period of time, for cash or a share of the crops? (2) Who oper ates and manages the farm? (To tanawer the last question consider who hires the help, plans and di rects the planting and harvesting of crops, and crop rotation; who does jthe buying and selling and handles puch matters as loans and credits, ,who actually works and who directs and supervises tha farming opera tions. If these things re done by j the landowner, he is probably the farm operator. If they aTe done by ' the occupant of the land, he is prob ably the self-employed farm opera tor.) , , Q What are some examples of Bitjjations in which the landowner would be the self-employed farm op erator? A A farm owner who works the laao" himself, or hires others, to help 4liW in his farming operations, would ' be self-employed. The owner might '! In some cases live away from his farm but hire someone to manage the farm for him (subject to his right of direction or control) and still be self-employed. The owner might even let a man live on his farm under an arrangement where by the man does the work of produc ing theroprorlHeNw.4 to receive a share of the crops or of the proceeds from crop sales. But if the owner keeps dominion over the land, furnishes substantially all the capital investment and i stands the operating costs, manages the farm, and controls the ways and means by which the farming is done then the owner is self-employed, and the man doing the work is his employee. Q But what if the tenant or Bharecropper has acquired a "legal interest" is the land i.e., has do minion over the land, the -right to fatm it in his own way and for a o - EYES EXAMINED GLASSES FITTED DR. LOCKARD OpUnetrUt FRIDAYS 8 A. M. to 12 Noon THEL. P. ROBERTS BUILDING MARSHALL, N. C. definite period of time ,an obliga tion to pay "rent" (in cash or crop shares) to the landowner, the right to sublease the land; and if the right of entry on the land by the landowner is generally limited to his right to protect and maintain his property? And what if the tenant furnishes his own supplies, equip ment, and workpower such as horses or tractor? A Then the landowner is not a self-employed farm operator but is merely: receiving rentals from real estate, which is not income irom self-employment. QWell, what about the tenant or sharecropper under such an ar rangement? A The tenant would be a farm operator in his own right and there fore covered by social security as a self-employed person (provided he had $400 or more net income during the year). However, if the tenant should sublease the land to another under a similar arrangement, then he would be in the same position as the landowner and the income he received in rentals from real estate would not be self-employment in come. Q What about farm partnership (joint venture) enterprise? A In cases of real or bonafide partnership, both or all partners may be self-employed. In general, a bonafide partnership involves mutu al obligations responsibilities and liabilities assumed by the partners. It may involve equal or unequal in vestments, contributions in time and effort, and shares of the business profits. For example, a tobacco manfacturer or someone else may enter into aa agreement with a farm er whereby each would contribute capital. (The farmer's share would be the-land, the necessary farm im plements and equipment used in to bacco growing, and sheds to house the tobacco. The other party might contribute certain amounts in cash or credit.) Operating expenses ing the i'roplorWmeHHriiermight be - borne jointly, and the pronts ana losses migut ut sunicu equally, or unequally. The tobacco produced by the farmer might be de livered to the company's warehouse, there to be packed and sold by the firm for the joint partnership ac count. This merely illustrates one kind of partnership, or joint ven ture enterprise. There are many others. The partners in such situ ations are self-employed. Q Suppose, for example, a father and son enter into an agreement t) operate a farm jointly the son to buy all the machinery and half of Don't Force! Tb Renew Your , . , Subscriotion To ' THE NEWS-RECORD m. Fertilizer Also Bale Shucks l nnOLEGHLECl-llETfllL rS ' - v r. 1 r--'V p.f-v:. ..I03.1C9: the livestock, the father and son to hall all farm expenses as well as the profit and losses; the son to take the lead in working the farm, but important decisions about fi nances, credits, crops, livestock, sales, and so forth to be made joint ly. Who, under such an arrange ment, would be self-employed? A Since this seems to be a real partnership (joint enterprise) in which the father and son shared the expenses, responsibilities, and risks of the farm operations, both father and son evidently would be self-employed. So if the distributive share of each for the year should be $400 or more net income, both would file self-employment tax returns (in ad dition to the partnership return fil ed jointly) and would be protected by old-age and survivors insurance. Q In the preceding example, sup pose the father and his wife (the eon's mother) to be 65 years of age or older. How soon could they pos sibly qualify for any social security benefits? A The father could become eli gible for benefits after two more years in the farming partnership, and his wife (being also 65 or over) could then file a claim for wife's benefits. Of course, retirement as well as age requirements must b met. owr readers have any fur ther questions, or problems, rela tive to social security, they may visit, write, or phone the Ashe ville District Office of the Social Security Administration. Or they can meet the Field Representa tive when he comes to Marshall, or to the town nearest their place of residence. Mr. Nichols will be glad to advise them as to their responsibilities, rights and bene- fits under the Social Security Law. He visits Marshall on Friday after the second Monday of each month, at 10:30 a. m., in the County Com missioners' Room, County Courthouse. RETUHN3 ITPM ARCTIC OM AH V'V - PFC. HUGH D. LAMB Miss Whitt Wins Honors iln Contest At Mars Hill High School The Betty Crocker Homemaker of Tomorrow in Mars Hill High School is Carol WJiitt. She received the highest score in a written examination which tested the homemaking knowledge and at titudes of the senior girls in the graduating class. She will be enter ed in competition to name this state's candidate for -the title of All-American Homemaker of. Tomorrow. She will also receive a golden award pin, Revival To Begin At Free Will Baptist Church On April 3 A revival will begin at the Mar shall Free Will Baptist Church orr Sunday night, April 3, it was an nounced here this week. The Rev. Grady Harris, pastor, and the Rev. Paul Sheehan of Whit ney, S. C, will conduct the servicesr nightly at eight o'clock. The public is cordially invited t attend these services. among 17,UW) young women in 8,000 of the nation's pub lic, private and parochial high schools will be named April 21 at . an American table fete in Philadel- Fort Campbell, Ky., Feb. 25, 1955 pnja. Private First Class Hugh D. Lamb General Mills is the sponsor of this In 1954 National Forest receipts,, nation-wide .exceeded operating ex- cook books for herself and the school. I penseg and depreciation by more thaw The national winner in this search , $8,400,000.00. conducted among 187,000 of Company G, 503d Airborne In fantry Regiment, 11th Airborne Di vision, Fort Campbell, Kentucky, program designed to assist schools in building in young women a deeper appreciation and understanding of and son of Mr. and Mrs. Perry Lambl the American home and the personal of Paint Rock, recently returned I qualities necessary to successful from Alaska , where he took part in homemakjng. Operation Snowbird. He participat ed in a mass jump over a sub-arctic region near Talkeetna, Alaska. Before entering the Army, Pri vate First Class Lamb was employ ed by Thompson Products of Cleve land, Ohio as an aircraft parts in spector. He is a graduate of Hot Springs High School where he took an active part in all sports events. Since coming into the Army, Pri vate First Class Lamb has gradu ated from the 11th Airborne Divi sion School' at Fort Campbell, Ken tucky. At the present time he is a qualified parachutist. A scholarship of $1,500 will be awarded each state winner, and she will receive a trip with her school advisor to Washington, D. C, colo nial Williamsburg Va., and Phila delphia. Her school will receive a set of the Encyclopedia Britannica The scholarship of the young wom an named All-American Homemak er of Tomorrow will be increased Ur $5,000. The 50-minute written examination designed and judged by Science Re search Associates of Chicago, which- was given to all participants in this, national search, consisted of mul tiple choice and subjective questions which tested the students' attitudc and knowledge in the major areas of homemaking. Each girl who took the test re ceived a 24-page homemaking guide which will assist her in pursuing the career of homemaking. March may be a dreary month to eome, but to the homeowner it is not so bad. . ItV time to put away the snow shovel but not yet time to get out the lawn mower. Changing Times. Modernized Dry Cleaning Every machine in our plant is modern, from Cleaning to Finishing. Whether you prefer your sleeves rolled or creased, we have the newest machine on the market for either operation. Let us keep your wardrobe LOOKING LIKE NEW! ALTERATIONS NEW ZIPPERS NEW POCKETS DIAL 2461 TODAY Edwards Cleaners MARSHALL, N. C. :v Ko gasoline-no, not a single one-has higher octane than This lamp is burning the ' , "DIRTY-BURNING TAIL-END" of gasoline which GULF refines out This lamp is burning NEW SUPER-REFINED' GULF NO-NOX, the clean-burning super-fuel but octane alone is not enough... That's why new Super-Refined Gulf NO-NOX is specially made to burn clean to protect your engine to give you thousands of extra miles of full engine power. Fill up with new Super-Refined Gulf NO-NOX and feel the difference in last ing power. You'll get: More complete engine protection! than with so-called "miracle-additive'" gasolines. Extra gas mileage in the short-trip, stop-and-go driving motorists do most. Stall-proof smoothness. . .instant starts . , . fast, fuel-saving warm-up. No knock, no pre-ignition even in to day's high-compression engines. This lamp test shows what a difference Gulf super-refining makes. Gulf re fines out the "dirty-burning tail-end" of gasoline at the refinery to bring you new, clean-burning Gulf NO-NOX. Just see how clean new NO-NOX burns. r In ! This is GULF'S PLEDGE to the motoring public I We at Gulf make this promise to America's motorists. We will not permit a single competitor no, not a single one to offer a gasoline superior to our own superb No-Nox. It is our sincere belief that No-Nox is the finest gasoline on the market today, and no matter what omen do or say we will keep it the finest in power, in perfbrmance, in engine protection. Tlu fa not a boast, not a claim. It is a pledee to you, the motorinz pub- lie a pledge backed by the resources j MDtt me megmym uk uiui uu porporatkm. I I i ?, i v. j: Compare clean piston MA" from engine, using new NO-NOX wjth piston "B" from engine usingjhe4dirty- -burning tad-end of gasolin that Gulf refines out ' Both 'pistons shown here, from Gulf test inginea, i ran the same number of hours under the same con-- , .ditions, ! r " . f f . ,". "I J 1 -tV K.Xt 1 1 i V ... 1
The News-Record (Marshall, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
March 17, 1955, edition 1
9
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