North Carolina Newspapers

Itltttmglnn iiorutng iBlar ^Published by THE WILMINGTON STAR COMPANY, Inc., 10.9 Chestnut Stieet, CUAJi A*> l, iuu, xv* v-'*" niT-oftnr P. H. BATTB, Manusing Director. Telephones! Business and Editorial offices■ • • * Entered at the Post of flee at^Wilming ton. N. C., as Second dUsb Matter._ “ $7.00 One Tear .. 3.50 Six Months ... i 75 Three Months. !_ No weekly mall subscriptions. nt-rv DELIVERY—Papers are sched uled W bDe£denvered BeforeW:»» on week days and S.dO °.cl°' sei._ days. Complaints regarding at'f) Wee or non-delivery should he made before 8:09 a. m. to Circulation Depart meat. Phone SI. __ CHANGE OF ADDRESS-When or dering your Paper “id as address to anothei please fe, well as new address. EXPIRATIONS—Look at the Pointed label on 'the paper. Ti1‘®lodIf^xpfres? shows when the subscription expires. COMMUNICATIONS must be address panied by the true na’iie and address of the writer in order to receive atten tion. Rejected manuscripts will not De returned. ALL DRAFTS, checks, express rders and postal money orders lor the oner BhmiiH made payable to tne rders and postal money orders 101 aper should be made payable rder of the Wilmington Star to-_; MEMBER OF ASSOCIATED DRESS. The Associated Press Is, of entitled to the use for publication all nt*» credited to it. or not otherwise credited, in this paper and also tne local news published herein. A-1 rign of re-publication of special dispatcnes_ herein are also reserved. SUNDAY, FEBRUARY 4, 1923 The University Idea. A pamphlet has been issued by ]'i ofessors E. C. Branson and J. A. IJickey, of the University of North Carolina, afer investigating certain farm tenacies in Chatham county, which we can not allow to pass with out notice. Certain recommendations are made with reference to taxation designated as “Constructive sugges tions;” we would designate some of them as destructive suggestions. The authors inform us that the recommen dations are efforts “not so much for immediate adoption af for popular dis. cussion aimed at changes in the tax laws of the ■ State as rapidly as prac tical wisdom may dictate.” We will have to accept the invitation to enter this discussion, because it is clear that the authors do not expect any “immediate adoption” of such radical proposals, but only hope by process of propaganda to get these ideas into the public n$nd. There are some suggestions In the pamphlet which are commendable; for instance, where property is cover ed by a mortgage the authors would tax only the equity in the hands of the owner and the mortgage in the hands of the mortgagee. We have al ways though that our present system of taxing both to the full value is in effect double taxation, though the courts have held otherwise as a mat ter of law. But on the other hand there is so much in the pamphlet that would up set, if adopted, property rights and even personal rights in North Caro lina, that public opinion should be di rected to these questions. We can not designate the idea as other than the "University idea” because it emanates from the chieLseat of learning of the State and from men paid by the State and authorized by the State to promote the social views for which the University stands. Among other things we note the following; “By what essential right, human or divine, may a man retain the possess-! ion of land that- he will not or can j not put to productive uses? He has the right in common law; statute law, and organic law in every county of Christendom, but landless men are more and more beginning to question it. It is a question that involves more than law.” Does the University question the authority or the wisdom of the com mon law upon which our entire pro perty rights are based.' Does it at tempt to deny the wisdom of a system which “every country in Christendom" has adopted as the best system of property and personal rights? Does it mean to promulgate the idea that, beJ cause some people have been less for tunate than others in the accumula tion of property their demands against those who Have been industrious should involve “more than law,” Does it hope to array landless men against established property titles in this State? The authors refer to the fact that there are twenty-eight thousahd thrif ty white tenants and fourteen thou sand worthy negro tenants in North Carolina, and as a matter of eliminat ing them from the fate of tenancy they would put the tax on undevelop ed lands of the farmei: so high that he would have to'turn them loose to the thriftless man around the farm who has neither succeeded as a tenant nor as a land owner. ' As a tjjedhs of making it impossible for a farmer to hold his unused lands the- following tax scheme is devised against him: “Definitely low tax rates on homes occupied by owners and on farms op erated by landlords thereof; definite ly higher tax rates on unused town lots and farm lands.” The first clause above appeals to us all and might lead us to unconsci ously approve the whole programme; but a "definitely higher tax on un used town lots or unimproved farm lands” is confessedly designed for the purpose of forcing the owner of un improved farm land to turn it loose to be picked up by those who in our opinion would make no better use of it. To show the further purpose of this plan we quote as follows from | the pamphlet: \ i “Estate or inheritance tax, transfer tax or increased sale values, progres sive land taxes and the like are social ways of calling into question the rights of provate property in land,” and the authors cite certain countries adopting this view. The authors admittedly question the rights of private property in land and refer to the twenty-two million | idle acres of farm land in North Caro j lina. This land is owned by farmers as pasturage, as means of growing timber, and for other uses. They have purchased it and paid for it through years of toil and hardship, and it is by this proposed system of taxation that these twenty-two million acres of land would be prized away from its present ownership and for no other purpose than that it may perhaps fall into the hands of those who have not heretofore utilized the oportunities given them. The fact that New Zea land and other foreign countries have adopted such "progressive land tax” system does not appeal to us in the slightest; and we believe thajt an effort to put such a system in effect in North Carolina would be nothing less than revolutionary. This pamphlet could be circulated in Russia without the slightest fear of censorship, and we regret to see the University of North Carolina promoting such doc trines. -o Inviting Capital. We noticed in one of the big New York dailies recently a story with ref erence to a big venture of J. B. Duke, a native of North Carolina, who pro poses big water power development for Canada, and we quote from that story as follows; “In* that part of the Province of Quebec u«here the waters of Lake St. John find their outlet through the Saguenay River— that is in a section where a quiet - farming community has existed for many years—men are busy on a [ development scheme which will l have^a far-reaching influence upon the Industries of Canada, and quite possible upon those of the whole world. It is hoped that within a comparatively short time this tiny and hitherto insignificant back woods district will be transformed into a vast hive of industry, the seat of great manufacturing en terprises." This refers to a scheme of Mr. Duke to develop the water power of the Saguenay River upon which he pro pones to spend $75,000,000.00 and to develop 1,200,000 horse power. Mr. Duke is at the head of and the chiel owner of the Southern Power Com pany, doing business in North Caro lina, which has developed 550,000 horse power capacity. Since Mr. Duke's ad venture in North Carolina he has al most continuously been in a fight in the courts <fr before the legislature. We do not know whether he or the ad verse parties are right in these fights, but it is a fact that he has had to fight his way through in order to maintain and preserve his North Carolina investment according to his views, whether they be right or wrong. We can not but. regret that Mr Duke has found it more' advantageous to go to Canada to invest another $75,. 00(jf000.00 rather than to invest this in North Carolina. We concede to him the right te go where the invita tion is most cordial and attractive. We have a feeling that Mr. Duke pro bably feels that more of his money would have been invested in.North Carolina had he received more en couragement, but whether Mr. Duke is right in this feeling we do not know. We take these facts as a basis for the argument that not by “boosting” but by fair treatment, and by that we mean treatmen as fair as that offer ed elsewhere, that capital comes and will continue to come to North Caro lina. Capital is very much like peo ple—it settles down in communities where it finds surroundings most con genial. If we would develop the State of North Carolina we must do it by the inviting of people and of capital to come here and work our resources If'we would keep them here after they come they must feel that they can do , just a little better here than elsewhere. Good roads, good schools and other advantages will do much to induce people to move Iheir families and their money from other states into North Carolina, but when they arrive it is necessary in order to keep them to demonstrate Vtbat the advantages here are at least, a little better than they are elsewhere. * -0 When foreign fakirs land in New York they decide to stay there and leave all the balance of the country to the oil men. i Raiding the Treasury. -o The demands made upon the treas ury of the state of North Carolina for the support of-the state’s institutions and for the completion of the program of improvement already started in North Carolina'are no doubt lafge, and it is regrettable that each enterprise, or class of institutions feel called ' upon to press its claims as more im portant than the claims of others. However, this is always true because everyone feels a personal duty and re sponsibility in connection with the work in which he has become inter ested, and with which he may have some official duty and’ responsibility. But this policy results in overwhelm ing the legislature and budget com mittee with demands which in the to tal usually exceed what the state is able to grant. We believe that the 1 coca u ira ^ ^ — - upon the broad plan o£ the present ad ministration to develop the state’s in stitutions and its resources, and that the income from such, tax levies will be sufficient to meet these demands if the state’s affairs are economically administered. Under no conditions do >ve think there should be any in creased tax levies' at this time, and we do not think that the. state as a whole will approve any increased tax levies or any bond issues for operat ing expenses. Two years ago the leg islature was called upon to issue bonds for $710,000 to cover an operating de ficit in the schools. This bond issue could only be justified on the theor-y that the state had incurred this ob ligation and that it had to be met, and we think such justification was suf flcient; but no business mail will pre tend to say that it was good business management that brought this about, and no one can excuse a business meth od which w4U permit such a deficit in operating expenses. It is simply bad management and nothing else will ex plain it. None of the departments should call upon the state to make ap propriations outside of current reve nues to cover operating expenses. We believe that the legislature is going to preserve and continue the plans for the development of the state, but it must be remembered that the expendi tures for operation will necessarily have to be confined to the receipts from taxes, and that the tax levies in North Carolina cannot continue to in crease. If there is a surplus in the state treasury there will be absolutely no necessity for the increase of tax rates in North Carolina, and the only question is one of economical and safe administration of our affairs. Surplus or Deficit? -o The controversy which has devel oped at Raleigh as to whether there is a surplus or deficit in the state treasruy is unfortunate; In our opin ion it is unnecessary. It is. however, important to know whether there is a surplus or a deficit. There should be no difficulty in determining this mat ter, even without legislative investi gation, and we think that the appoint ment of a committee to investigate the matter is a useless undertaking. We understand from the treasurer's report that he deals entirely wish cash receipts and disbursements and not with prospective income or bills pay able. His report shows a deficit of $1,800,000. It appears that if the in come taxes for 1922, which were earn ed during that year but are collectible in 1923, were added to the treasurer’s receipts for 1922, then there would be a large surplus of revenues over an*^ above expenditures for operation. In other words, we are always a year be hind in the collection of Income taxes. Ad valorem taxes for 1922 are assess ible and collectible for that year, but the income taxes earned that year are not determined until after the end of the year, and payable during the first part of the year 1923. It is probably unfortunate that we began to spend the income tax for the year in which it was earned and had to borrow money for that year, as against the collec tion of the, inaome tax after the year uao ou. tt uuiu uc muv/u uctwvt if budgets were made and expendi tures made for the sam^ year that the income tax is collectible and not for the year in which it earned. It seems to us that these facts ex plain the controversy which has aris en and about which there is much bit terness, and which is entirely unnec cessary. Our understanding of the treasurer’s report, in T&hich we have the utmost confidence, is that in deal ing with collections for 1922 there is a deficit of $1,800,000; but on the other hand, if the income taxes earned dur ing 1922 could have been paid to the treasurer and had gone into his ac counts for the year in which they were earned, there would be a surplus of over $2,000,000. In other words we have acquired the- habit of spending the income tax in the year in which it was. earned, and not waiting until the year in which it was collected; and while we think it. would have-been .bet ter to have ' waited until' it was col lected to begin spending it, yet we see no real reason In this situation for a heated controversy on the part of those who are opposing the present administrative program. Veritable Progress Edition. -o The Luinberton Robesonian a few days ago issued a “Robeson county de velopment edition,” and its compre hensive and excellent character may well be imagined when it is stated that Lumberton’s enterprising paper ap peared in sections of eight pages each, making up a veritable progress publi cation of 64 pages. Splendid newspa per work was done on every one of those pages and they portrayed in articles and illustrations a real ro mance of achievement for North Car olina’s largest county. The Robeso nian added to it a,remarkable achieve ment of its own in producing a mag nificent piece of newspaper publicity for Robeson county and its thriving towns, including Lumberton, Maxton, Fairmont , Red Springs,, St. Paul, Rowland and Pembroke. iu aguv/uivuiai, muuow estry production Robeson normally adds from $40,000,000 to $60,000,000 each year to the creation of wealth in the great state of North Carolina. Robeson county’s banner year in agri cultural products, exclusive of live stock, possessed a value of $20,000,000. Robeson is North Carolina’s greatest cotton county, her highest record hav ing been reached when she produced 63,000 bales of cotton. However, her acreage in tobacco, corn and other crops exceeded the acreage in cotton,, so that her farms system closely ap proximates the self-sustaining stan dard. Nevertheless, Robeson county manufactures the fleece she grows and her urban communities are rapidly de veloping a cotton textile industry that ideally balances her great prosperity. A wonderful county is Robeson, and one can more completely realize it when he jdigests the Robesonian’s de velopment edition. Robeson county contains seven bank ing towns and with but few exceptions we venture to say that this marvelous eastern North Carolina county has more banks within its borders than any other county in the whole state of North Carolina. At least six of those marvelous progressive and thrifty towns contribute their share towards the Robesonian's development edi tion, for it was an opportunity for them to let the world know that they are vital forces in the development of Robeson county. St. Pauls grabbed a whole eight-page section for herself and distribtued her claims in other sections as well. Ot course the city of Lumberton, the county seat, and chief cotton mill center of th« county, featured herself, and certainly her progress makes a notable chamber in '■he development of the towns of the “Land of the Long Leaf Pine.” Nestling close to the beautiful Lumber river, that ‘own not many years back was a village oi 60** population, but now it is, a modern city of several thousand souls; des tined to become one of the chief in dustrial counties of eastern North Carolina. Lumberton is a city with handsomely paved streets, waterworks, sewerage, and the modern things which fit her for future development on solid lines as a manufacturing city. She now has four cotton mills and has or ganized the fifth, which is to be con structed right of way. Her factories are electrically driven,4ier advantages in every respect for continuous indus trial developmnt are obviously supe rior. Lumberton has looked forward to the modern life, for she has amply provided herself with churches, hos pitals and schools. Recently, an in dustrial prospector from New Eng land said one of the pre-requisite in ducements for him to locate in any city would be its hospital facilities. In that respect, Lumberton has been forevisioned and her hospitals are as sets for the whole of Robeson county. The development of Robeson county is featured yb industrial growth in her towns, and in the progress steadily go ing forward in her agriculture. Hard roads threading the county, greatly contribute to the advantages of rural life, and the progressive county hj,s cinched it by building up an efficient county-wide school system carried on in modern school houses which cost from $20,000 up to $86,000. Isolation at Washington. -0 Under the above caption the Journal pf Commerce hag made a most'strik ing review of many of the salient fac tors and forces entering into the pre sent world situation. The subject is treated in such a comprehensive, clear and logical way that we are reproduc ing the entire editorial for public in formation. When the article is read throughout the conclusion must be to accentuate the assinlnity of such near statesmen as Lodge, Reed, Johnson, etc. Borah originally belonged to this group, but now gives evidence of hav ing seen the light in a way and to an extent that is most hopeful. —r—--0 — ■ Every day in every way, general progress in North Carolina makes the prospects brighter and brighter. It never is cloudy everywhere at the same time, and it never is cloudy any where verj^long at a time. IT IS SUNDAY MORNING BY W. A. STANBURY SPENDING A SUNDAY “The Sabbath was made for man.’’ Mark 2:27. For most of us, the manner of spending a week day1 is fixed. One must be at his desk, in office, shop, store, school room, home or field. From Monday until Saturday, it is the grind and toil of the job. This is not saying that there are no joys in work: merely that, bus ness is business, and one has to be at it for six work days. But it is different with Sunday. There is—except for those who are so unfortunate as to have to work on Sunday—but little compulsion for this day. One can order his life and fill his-hours much as he will. So, if he be inclined, he' can take the rod and reel, and hie away for the shore for sport. He can take the Packard or the fliv ver, as the case may be,, and go for what he calls an airing and a picnic with the wife and kiddies. He can take a book—gl whatever quality he may choose—and spend long, quiet, delightful hours with a favorite author. He can don the golf togs and be off for the green and the sun. He can make him self of some use for once in his life about the house, relieving in a measure and for a little good, patient woman, whose routine, if he had to sumbit to it, would soon land him in the penitentiary or the insane asylum. Or he can sleep the hours away, and make believe that he is resting from very ar duous labors. And then, many to the .contrary notwithstanding, he can, along with a great many other very useful things, spend some very profitable hours remem bering that he is a living soul, who has to do with God, and has some Community Chest Campaign. -0 Wilmington’s community chest cam paign is now on in earnest, and by the end of the week it is hoped to raise a total of $51,505 to cover the annual needs of such local organiza tions and community institutions as the Y. M. C. A., the Y. W. C. A., the Catherine Kennedy Home, the Salva tion Army, the Boy Scouts, the Girl Scouts, the community service, and the Travelers’ Aid. The combined budget represents the total to which this com munity is asked to commit itself for carrying on work of conconceivable value to this city, and its environs. For 6ome years past the good peo ple of Wilmington have voluntarily supported those eight welfare agen cies, and it is now encumbent upon the people of the city as a whole to maintain this work on a more sys tematic basis and in accordance with economic plans which other cities as well as Wilmington have found . to be the most practical and the least troublesome. Certainly, Wilmington people recognize the great value of these agencies to the community and to society, and each should conscien tiously take a share in contributing to their support by working through each of the organizations, reaching di rectly the various elements of the community which appeal to our sym pathy and support. The community chest plan of tak ing care of this necessary welfare work here, was adopted a year ago. Just how well the people of Wilmington will show their benevolence towards work for humanity and posterity de pends upon how liberal are their sub scriptions to the community budget. These welfare associations are assets in any city, and surely it does not re quire urging and argument to make right-minded Wilmington people rec ognize their duty to maintain this work here in our growing city. The community chest means, organ ized giving. The possability is that indiscriminate giving ueretoiore amounted to considerably more than the budget appropriations which have been very carefully assigned to each welfare agency, for instance $14,-240 for the Y. M. C. A.; $11,200 to the Y. W. C. A.; $6,000 to the Salvation Army. $4,200 to the Boy Scouts, $2,465; Cath erine Kennedy home; $3,000 to the community service, and $1,5000 to the Travelers’ Aid. These are the mini mum appropriations and it will be ob served that they are rather small for a city which has for so many years ex perienced the benefits from the well! directed welfare work so faithfully and conscientiously carried on here by these organized agencies, each doing a work that the community could not possibly do, to such great advantage. CONTEMPORARY YIEWS, —-o ISOLATION AT WASHINGTON -- \i . International isolation does not ex ist except as an impossible dream. Within a lifetime the cable, the steam ship and the locomotive have woven a tough web around the world, that despite dissensions and war will never be broken. Intercourse of all kinds has grown astonishingly dur ing the last - half century, .while in spiritual responsibilities towards his fellows. There may be an hour or two with the Bible, a little while in prayer, a season with re ligious books and magazines, a while in the house of God, giving his deeper and better nature a voice and his soul a bit of living bread. And this last any man may .do, at least occasionally, in spite of ali the chains of circum stances, if he really wants to do it. ♦ Freedom is the realm of charac ter. By tne cnoice a man makes £or his free time on Sunday, as on other days, he makes the measure for himself. It is what a man does when he can do as he pleases that tells the story. It is the same with time as with money. We all have to pay the grocer and the coal man. The spending of the surplus lets the whole world know what a man is really interested in, and what he would like to be —that is; what he is. So the spending of a Sunday is no unimportant matter. What ever may be the exceptions, it is your rule to do on Sunday what you really like best to do. If you take the summer Sundays for an all-day game with the surf, it is because you like that better than anything else to be had. If you stay away from God’s church hab itually, however, much you may profess to esteem the church and worship and religion, it is simply because you do not care enough about it to go. Sunday is your own, and you are spending it as you will. The Sabbath was made for man. He can use It as he will. How are you going to spend it to day? terest and sympathy have correspond ingly expanded. The end of this move ment is not in sight, and it is des tined to continue until Western civili zation is welded in the course of time into one great commonwealth. Unfortunately, there are many good people in this favored land who still indulge the illusion that as a people we are entirely self-sufficient. These people are sound at heart, but their views are too often limited by envir onment and absence of information. In our large coastal cities and in some industrial centers it is freely recog nized that international affairs have a very important bearing upon Amer ican prosperity, especially that por tion dependent upon our trade with foreign nations. Every country is anxious to ex change its surplus products with those of other countries despite the obstacles imposed by tariffs and other discriminations. In the United States agriculture is the leading industry. Our farmers produce vastly more grain, meat, cotton and fruit than the coun try can consume; and our producers of textiles, steel, machinery, miner als, oils, etc., do likewise. Among well informed business men it is thorough ly understood that this country would stagnate without foreign markets and quickly become a swamp of industrial decay. That is what isolation would really mean to the Western farmer, the Southern planter and the Eastern manufacturer upon whom our huge transportation and banking interests absolutely depend. A few days ago ex-Governor Lowden of Illinois, while condemning the policy of isolation, said that it would cost the United States 30 per cent of its wheat fields, 20 per cent of its corn flieds and 50 per cent of its cotton fields, besides closing many of its mines and precipi tating a complete industrial and econo mic revolution. When Americans thoroughly under stand what isolation means they will quickly sicken of it. The difficulty is they do not adequately understand, and those upon whom" they rely for leadership either lack Initiative and courage to carry on a campaign of education, or are themselves uninform ed. The nation’s greatest misfortune at this supreme moment is absence cf sound leadership. What with a weak and vacillating Administration, what with a non-constructive Senate 'and what with an incompetent House, there has been no constructive leadership. We are simply drifting along like a modern passenger liner without en giner or pilot .going somewhere, but where? Call after call comes across the sea. We listen in deaf luxury, but no help Is forthcoming from Washington, which waits and waits to hear from “back home.” Armenia and Turkev are the answer. a.nd nnssihlv the Ruhr. Meanwhile we expect our commerce to be safeguarded, we de mand eaual opportunities, we want to hear waht is said and we would like to have a votej but after asking- for all possible advantage* we deliberately refuse to accept any of the duties or responsibilities which go with them. Such an attitude as that now being maintained at Washngton belies our war record and discredits us as a peo ple in the eyes of the world. Our paramount need is a construc tive policy upon which to base some) cercert of action. The League of Na tions is already established for the handling of these problems. In the absence of a better medium It Is en-1 titled to better consideration than it has ever received on this side of the Atlantic. It has accomplished much more than generally known, although an infant of only three years’ stand ing. The League established the per manent International Court at The Hague; It has done much toward the rehabilitation of Austria; it has al ready settled many international dis-1 putes and has other Important problems • under consideration. It has also aver ted minor wars, beside materially fa cilitating the making of treaties, of wBieh three hundred have been regis tered under Its auspices. To set such valuable machinery aside iytd to at- l tempt,tBe creation of. new associations, with all delays and uncertainties that such efforts involve, seems to say the least, an unwise course. The vacant chair is still there awaiting our oc cupancy. Our bccupatlon of that hon orable position would'. Impart new force, new hope and new life to the League and its members. True, there is no army behind the,League, but it I should be realized that fnternatm, 'public opinion through the drift nor? | above has gained enormously in [)0. er during the last few years. Bari I | by a League that included the r,m ‘j i States world public opinion conin • complish more In restoring pr.ar.(d ' mind and justice than all the arPV'. of Europe. From every point of y ' It is the most efefrtive peace n!,k" v machine in existence. ' If we really desire to create a , structlve policy, our first step ' well be to secure full memhersiv ' the Reparations Commission. next move should be to join the of Nations. Then we might, the’ nin!*' . rapidly create that, spirit of trim. . 1 good will which no nation can Vo easily promote than ourselves, ft „" thus fittingly honor our r.ountrv ’ f J restore our credit abroad; ,iiSl Hr,n " the cowardly fear of entangling aii'.* anoes and lending a hand withonTriei in restoring a poverty stricken «nriM' That way lies national honor amt pi,/.' perity. !"" This country has passed in,-nn„, three great crisis; the first |e,| Washington; the second by ii]|lr,n]’' and the third, greatest of all,'in h: How long Is a sick world to , in vain to Washington, D. York Journal of Commerce. If I About Income Tax Anomalous as It may seem, a pm, may be married and yet single for tin purposes of the income-tax laic. \ taxpayer’s status with regard |M r' emptions and credits is determined of the last day of the taxable year rv cember 31, 1922, if the return is mad’ on the calendar year basis, as newt are. If on that day a man and h,, wife were living together they are en’ titled to an exemption of Si'.nm) or $2,500, according to the amount „t their net income for 1922. If, ;l0u. ever, they were separated by mutual consent or were divorced, each is al lowed only the $1,000 exein pt.'nn granted a single person. In the absence of continuous res,, denoe together, the question of whether man and wife are living together i:, the eyes of the income-tax law rl,. pends upon the character of the sepa ration. If. occasionally the husband Is away on business, or if for anv necessary reason a temporary separa tion exists, the full exemption is a . lowed. The presence of a wife af a sanitarium, or her unavoidable ab sence because of ill health does m.t change the marital status, and the husband is entitled to the full exemp tion. But when the husband delib erately and continuously makes hi, home at one place and his wife at an other, they are not, living together for the purpose of t|e income-tax law. The law works 153th ways. A man may wed on December 31, yet he n granted the exemption allowed a mar ried person for the full year. The bride’s income for 1922, however, nine be considered with that of her husband in filing a return. A widower vhroe wife died before the end of the tax able year is classed as a single man and allowed only an exemption . » $1,000. Similar conditions exist with rennet to the head of a family, if durum the year his support of relatives In his home ceased, he is entitled only m the $1,000 exemption. A man who lira a dependent child, not mentally nr physically defective, that attains lin age of 18 years just before the close of the taxable year can not claim the Join for a dependent. Likewise, if a de pendent dies before the end of the in r efactor’s taxable year, the $400 mvo is not allowable. CLARK'S 20th CRUISE, June 27 th°e MEDITERRANEAN And Europe, by Specially CharteredWhiteStarS.S. “BALTIC”2^*4 61 day eruiae, $600upward, including Hotels, Drives Guidei, etc. Personally accompanied and man aged by F. C. Clark. Rome, Athens, Spain visit* Specially featured. 11 days, Paris and London. $100. UNIVERSITY-EXTENSION and otbe. food tours to Europeunder escort; reasonablerates 'eb.2,1924 Mediterranean; * ‘Baltic, ” 65 days cruise FrankC.Clark,Time8Bid*.,Nx CALORIES Emphasis used to be § focused solely upon the cal- | orific value of foods. Now, i it is known that vitamme- £ quality is equally essential I to adequate nourishment, I Scott’s Emulsion has particular value as an energy-building food and tonic. U is also tkh In vttamine iactxrrs, so important in building ap the bodn ana promoting heauahd progress. SeottSfcBonnMkBfcmifield. H.J. 22-1’ < tss+sr& Free (o Asthma Hay Fever Sufferers Free Trial of Method That Anyone Can Use Without Discomfort or Loss of Time* We lave a method for the eontro! of A«th ma, and we want you to try it at ourn*Xi£.nd No matter whether your case is of Ion? 8 tag or recent development, whether it 3 p i; ent as Chronic Asthma or Hay I ever c Should send for a .free Trial of our mrt w. No matter in what climate you llve,’,n° „ 3,. what your age or occupation, it y troubled with Asthma or Hay he . method should relieve you promptly. • We especially want to ,'"'1 'tl1^n[r7,, V apparently hopeless cases, where a ■ tahalers, douches, opium preparationo t.'^ •‘patent smokes," etc., have failed. J n, r to show everyone at our expense. hn-a' e* method is designed to end all di*cu Ing, all wheezing, and all those term PaThisfree offer Is too Important to ^ single day. Write now and beg n ‘ ,®„u at once. Send no money. S,mp'i' ,- t pay below. Do it Today—yon even do not p postage. , - -[ FREE TRIAL OOUPO^,-,, FRONTIER ASTHMA CO. Root* Niagara and Hudson Sts., Buffalo, rf. r. Send free trial of your method to: