Engineeis Battle Against Sound Ann Arbor, Mich. (AP)? Rich ard N. Hammf. research physicist, heads a staff of acoustical and electronics engineers whoee aim is to trap sound and to some extent destroy it. They are working to lessen sound on Naval ships to avoid detection by enemies and in aricraft to help eliminate pilot fatigue. One of the weapons in the battle i against sound is a large room ! built on its own foundation, com ! pletely independent of the build ing that surrounds it. It has 12 inch concrete walls, especially hardened on the inside to keep i sound in. There is a giant paddle, 8 by 16 feet. Hamme explains that sound bounces around in different wave lengths. The paddle mixes it up to make it as equal as pos sible all over the room. The staff will determine how long it takes sound to die in the room when it is empty; then with varying objects in the room It then can figure what objects or materials absorb it most readily. Hamme says there is a much easier way of ridding the world of noises: "Just pull the switch. I A POINT TO REMEMBER - hav? your attorney arrange a meeting with First Citizens' experienced Trust Department. Regardless of the size of your estate, odvance planning will provide greater benefits . . . more security for your femly. Conveniently Jlo-aliA in MOREHEAD CITY WITH DRIVE-IN SERVICE *?EAUFORT 'NEWPORT j "SWANSBORO ?HAVEIOCK ?CHERRY POINT rn*4 in ?ftor Cm* N.C. c mmmvniti*! MEMIER FEDERAL DEPOSIT INSURANCE CORPORATION lift Mwy M Aili Ruto*! Ask Twr lukr akMt tar lastiltaNt Lua Dipt. ! CASCADE tfCefUuc/ztf ?Ro?ifo6on YEARS OLD GEO.A.DICKEL'S 0l-Si? f *** i* KENTUCKY STRAIGHT BOURBON WHISKY da a. wcutt wtriuNC comtant iOUIIVIill ttNTVCHf m.kmauL m. e?? uumui. nr. ? * rtoor Answers to 10 Questions That Bother Taxpayers Most (Nteth of a Series) By FRANK O'BRIEN Associated Press Every year as taxpaying time ; comes around the Revenue Service is bombarded with questions from millions of taxpayers puzzled by the ins and outs of the income tax law as applied to their particular income. The Revenue Service has been ! keeping track of the questions, to j find out what are the most fre quent queries. In this and the fol lowing article are answers which ! apparently bother the ordinary in come taxpayer the most. You can find more comprehen sive answers to these questions in the instructions that come with j your tax forms, under the general j headings where these questions' would fit. For instance, the subject of the first question, having to do with income in some form other than money, is discussed in the instruc tions for Form 1040, the basic tax form, on page 5, under the head ing "What Income is Taxed." Additionally, you can obtain from any Revenue Service office I for 25 cents, the Service's own ' authoritative survey of income tax I matters, a small book entitled "Your Federal Income Tax." This contains fairly simply writ-| ten discussions (with examples, in! many cases) of most problems the ; individual income taxpayer, even ? the one with a complex income, j would come up against. And this year, the Revenue Ser vice is distributing, free, through its offices and Agricultural Ex tension Service offices and agents, a special and comprehensive work on the farmer's particular tax problems, called "The Farmers' Tax Guide." Here are questions having to do with 10 subjects apparently most troubling to taxpayers. The ans wers were supplied, like the ques tions, by the Revenue Service I 1. Income in some form other ?a I 1 HAVg . > QUESTION than money) I helped my boss (or someone else) build his summer cottage, and he gave me a beach lot for my work. Is that taxable income? Yes, because it was given to you for services you rendered, and is therefore not a gift. You report as income the fair market value of the lot. 2. (Moving expenses) My em ployer transferred me from one town to another, and paid all my moving expenses to the transfer company. Is that expense money part of my salary my taxable in come? It is if you requested the trans fer. It is not if the transfer was at your employer's order. 3. (Sale of a home) I sold my residence, at a profit of $3,000 last June. I used the $15,000 I got for my residence, including my $3,000 profit, to buy a new resi dence in December. Is the $3,000 profit on my sale taxable? Not in your case. In the sale and purchase of a residence, both being the taxpayer's own homfe, any profit made on the sale is not tax able if the profit is reinvested in another home within a year (18 months in case you build the new home, instead of buying one al ready built). But if the transaction results in a loss, the loss is not deductible. 4. (Exclusion of dividend in come) My wife and I received $300 in dividends on stock we own during 1955. Is some part of this excludable from our income subject to tax? Yes, but the amount excludable depends on just how you got the dividends. Each of you may ex clude up to $50 dividend income, but only if each of you had at least that much dividends from qualified corporations. For instance, if the husband had dividends of $270 and the wife $30, the husband can exclude $50 and the wife only $30. a total of $80. 5. (Dividends from a savings and loan association) Can I claim a tax credit (or exclusion) for dividends I received from a build ing and loan association. No. Quite the contrary, such div idends are considered interest, and as such they are fully taxable. 6. (Board and lodging from an employer) Must I include in my in come the value of room and meals furnished to me by my employer? It depends entirely on where and why you got the meals and room, and it is different for meals and room. You need not report the value of the meals if they were furnished on the business prem ises, and for the convenience of the employer. The value of your room can be excluded if it meets those s^me j tests, and in addition you were re quired to live on the business pre mises as a condition of your job. ! 7. (Gifts from an employer) Must I include in my income a $300 Christmas gift from my em ployer? j Yes, because gifts from em ployers are considered a return for services rendered. So are tips, bonuses, and the like. 8. (The "self-employment tax") Am I required to pay self employ ment (social security) tax on the net profit from my grocery store? Yes, if the net profit is over $400. The social security tax is 3 per cent of net profits up to $4,200 for the self employed. (But if in addition to self employment in come you had wages from which social security taxes were with held, you pay the 3 per cent tax only on the difference between your wages and any amount of self employment income up to $4,200.) 9. (When to file a return, if you are self employed) The net profits from my grocery store in 1955 ? were $500. Must I file an income tax return? Yes, for two reasons. First any one with gross income of $600 and over (almost certainly the case here) is required to file a return, even if they have no tax to pay. Secondly, a net profit of $500 would require you to pay the social security tax of the self employed. 10. (When is income received) My bank entered a credit of $50, for interest, in my passbook on Jan. 2, 1956. But I find the amount was credited to my account in fhe bank on Dec. 28, 1955. In which year's income do I include this in terest? In your income for 1955, because it was credited to your account in 1955, and you could have drawn upon it then. The deciding factor is_when did the money become yours? It becomes yours when credited to your account. When it got entered in your passbook does not matter. Tirwt fro: 5TER j GLOUCESTER V March 6 ? Mr. and Mrs. Everett Honeycutt and son, Gary, and daughter, Brenda, spent the week end with Mr. and Mrs. Willie Bar bee at Sophia, N. C. A] Hubcrd, Baltimore, Mfl., is vis iting Mr. and Mrs. Emmitt Piper. Mrs. Henry Chadwick and daugh ter, Hilma, spent Saturday at Kin ston. Miss Sarah Meadows and Mr. and Mrs. Alexander Meadows spent the weekend with their pa rants, Mr. and Mrs. Wade Meadows. Mr. and Mrs. Henry MacFarlane and Mr. and Mrs. Emmitt Piper re turned from Charlotte Tuesday night where they attended a hard ware convention. Mr. and Mrs. Edward Nelson and children, of Beaufort, and Mr. and Mrs. Bert Mearea called on Mr. and Mrs. Lester Pigott Sunday after noon. Mrs. Margarrt Moore, the Star Route mall carrier for Smyrna. Marshallberg and Gloucester, en tered Morehead City Hospital Mon day for treatment. Stacy Nelson, of Aulander, spent the weekend with his sister, Mrs. Catherine Kruez. Bobby Chadwick, who has been stationed at Stuttgart, Germany, and recently returned to his home at Smyrna, visited his aunts here Tuesday, Mrs. Bert Meares, Miss Maggie Pigott and Mrs. Henry Chadwick Mr. and Mrs. Clarence Hender son. Chicago, 111., are visiting Mr. and Mrs. Henry D. MacFarlane. Japan produced 330,829,000 pounds of spun rayon in 1953. FEAR Any Cough Who > covgh lUrta begin uiag CreoaraUacm quick lor toothing, it buda* pblun feOMOiu kelK Yoofll like it> reeujb better than other medi cine or druggie! re fundi your mow r. No narcotici. Pleuaat to take. smmumi NEWPORT ri V March ?- R K. Montague was a business visitor in Raleigh Tues day Mr?. Lilt Garner has returned from Texas and is now in Green- i vilie with her son and his family. I Mrs. Letha Henderson has re- ; turned from Washington, D. C., where she spent two weeks with j Mr. and Mrs. Archie Miller The | Millers brought her home and re- 1 mained for the weekend with Mrs Miller'* parents, Mr. and Mrs. V. M. Rhue. The Rev. C. T. Rogers of Tar boro was here Wednesday. Mrs. Manly Mason, Mrs. R. E. , Parrish and Miss Willilou Mason | were in Kinston Saturday. Mrs. Sammy Barnes went to Durham Saturday to visit her hus band who recently had an opera tion there. Mr. and Mrs. James M Rogers of Elizabeth City returned to their home Monday after the weekend with Mrs. Roger's mother, Mrs. Sadie Garner. T. R. Garner and son, David, spent Sunday in Rocky Mount. Mrs. J. O. Webb has returned from Florida, where she spent some time with her husband. Mr. and Mrs Clyde Garner and children of Raleigh spent the weekend with Mrs. Leona Garner. D. I. Garner was a business vis itor in New jBern Monday. Mr. and Mrs. Harry Mizelle at tended the funeral of an aunt, Mrs. Spruill, in Plymouth on Mon day. Mr. and Mrs. John, Hatfield of Norfolk, Va.. recently spent the weekend with Mrs. Hatfield's mo ther. Mrs. Claude Garner. Mrs. rioy Garner, Home Dem onstration Agent, was in Golda boro Friday to attend a meeting for women who participate in curb market activities. Mr. and Mrs. J. I. Mizelle are spending some time in Santa Ana. Calif , with their daughter and her husband. Maj. and Mrs. Nelson E. Brown. The Browns are the proud parents of a little girl, who ar rived March 3. Some of those attending the ball game in Kenansvitle Monday night were Mr and Mrs. Charles Hill, Mr. and Mrs. Nathan Garner, Dr Manly Mason, R. K. Montague, Harvey Garner and Edwin Garner. Mr Sollie Garner of Bridgeton visited Mr. Henry Garner recently. Mr. and Mrs. W. D. Heath had as weekend guests Mr. and Mrs Eb Heath and Mrs. Blanche Haw kins of Cove City, Mr. and Mrs. Raymond Heath and little daugh ter, Emily, of Rocky Mount. Mrs. Parker Guthrie spent Sun day in Durham with her husband who is a patient in the Veterans Hospital. David Heath is spending some time in Rocky Mount with Mr. and Mrs. Raymond Heath. Bridge Party Mrs. C. H. Lockey was hostess to the bridge club Friday evening. Special guests were E. B. Comer, Durwood Hill and Dick Lockey. E. B. Comer was high scorer and Mrs. Comer won bingo. Mrs. Durwood Hill was low and Mr. Hill won slam prize. Mrs. Lockey served sandwiches, potato chips, pickles, .brownies and colas. About 45 of every 100 American men over 65 years old still have jobs. Tomato, Pepper, Eggplant Seeds Can be Started Now By ROBERT SCHMIDT If you haven't already done so, it is time to sow tonmt", pepp*r and eggplant seed in hotbeds, cold frames or flats in the kitchen win dow. Although it is much easier to buy plants for the garden, we like to grow our own tomato plants. Then we know what we are getting. The seed sowing date will de pend on how soon the weather will permit setting in the field. It usually takes from five to eight weeks t<\ produce tomato plants large enough to set, depending on the temperature of the plant bed. Pepper and eggplant are a little slower in developing. By figuring back from the last probable frost date we can deter mine when to sow the seeds. By sowing the seed thinly, it may not be necessary to transplant, but usually transplanting to two inches apart about a week after the plants come up will give much stronger and stockier plants. There is no advantage in grow ing plants to blooming sire before setting in the field. The young plants will stand the shock of transplanting better than the older ones. Where no fusarium wilt is pres ent, good early varieties are Val iant and Queens. Earliana, of course, is an old standby. For the main crop Rutgers and Marglobe are popular. Of the hybrids, Bur pee's Big Boy has done very well for us. If the garden soil is infected with fusarium wilt, it is advisable to use only such varieties as Home stead and Jefferson which are highly resistant to fusarium wilt. These are not early varietiea but will survive the wilt. The best variety of pepper is probably California Wonder. It is a good grower and has heavy meaty fruits. Eggplant is not a common veg etable in North Carolina gardens but should be grown more. The Florida Highbush and Ft. Myers Market are good varieties. As soon as eggplants are set in the field the plants should be covered with a DDT dust or spray to prevent flea beetles and potato beetles from destroying them. Nrw? from SMYRNA March 5? Mr. and Mrs. Elmo Gilgo, Oriental, were visitors with Mr. and Mrs. Mitchell Willis Sun day. Mr. and Mrs. George Adams and daughter spent Sunday with Mr. and Mrs. Vivian Chadwick. Mr. and Mrs. Bobby Chadwick and son, who have recently re turned from Germany, are spend ing several days with his parents, Mr. and Mrs. Harry Chadwick. Mr. and Mrs. Leon Simpson. Beaufort, spent Sunday afternoon with Mrs. Mamie Wade. Mr. and Mrs. Blakely Wade and Mrs. Nina Wade were visitors here Sunday. NOW IN 3 PRICE RANGES THE BIG M ^Phaeton Newest, most advanced design in 4-door hardtops. Available in Montclalr, Monterey, or Custom series. ? t ? w ? THI NEW MONTC1AIR AND MONTHtY phaetons- No center pillars, of course. But more important, no view-cramping curve of the roof ? only the whole wide world to see. I Now there's a Phaeton to fit almost any new car budget. And whichever model you choose, you get the advantages of greater visibility for all passengers? plus easier entrance and exit, and exclusive styling touches which distinguish the Phaetons from all other 4-door hardtops. We invite you to see America's most beautiful fleet of 4-door hardtops at our showroom today. Newest reasons why the big move is to THE BIG MERCURY Be sure to *?? the blf television hit, "THE ED SULLIVAN SHOW", Sunday evening. 8 00 to 8:00. Station WNCT. Channel 9. HARDESTY MOTORS 4302 ARENDELL ST. MOREHEAD CITY, N. C. MVDL *?. 1821