PAGE EIGHT THREE PER CENT TAX ON MEALS j Cafes, Tourist Camps and Cafes Subject to State Levy. Collector Holmes Explains. A three per cent tax or? all meals served by cafes, tourist camps and hotels will be imposed, beginning June 1st. according to G. H. Holmes Jr.. deputy Commissioner of Internal Revenue, who was a visitor in Boone Tuesday. The first payment of this tax will be due July 10. 1935, and the tax is to be paid monthly by the tenth ot each month thereafter. This tax. Mr. Holmes explained, applies io all boarding houses so,;citing or advertising for transient patronage. Outlining changes in the sales tax law, Mr. Holmes listed the following items as exempt from the 19.15 levy: ta) gasoline: (b) commercial fertilizer on which the inspection tax is paid: (c) public school books on the adopted list; (d) sales to State of North Carolina or any of, its subdivisions, including sales to agencies of State or local governments for distribution in public welfare or relief work; (el fresh liquid r.iilk. whether sold by producer or purchased for resale: ;.C) sales of products of farms, forests, waters and mines, when such sales are made by producers, manufacturers or fishermen. The exemption in article "f" does not extend to producers, manufacturers or fishermen who become merchants or who maintain a store or stores to sell or dispose of their products. Monthly Reports 'The new sales tax law requires that all sales tax reports be made monthly," continued Mr. Holmes, "on or before the 15th day of the month next succeeding the month in which the tax accrues. Every merchant must file a return each month by the 15th day of the month, regardless of the volume of business done. If a delayed or delinquent return is received by the commissioner or his duly authorized agents, the taxpayer shall be assessed a 5 per cent penalty plus interest at one per cent for month from the date when the tax. was due. The penalty shall not be less than $1.00. t.nan ges i ii 1 he sales lax law its" lu exemptions and penalties are effective July 1, 1935.** Any taxpayer in Watauga County wishing advice or assistance in preparing reports under the 1935 Revenue Act may communicate with local Deputy Commissioner Holmes, care of Box 695, Lenoir. N. C. A pasture demonstration in Transylvania County in which the sod has been fertilized with 500 pounds per acre of a fertilizer neutralized with limestone is being conducted by the agent Sr MKHUbSWU HatoanBsaaanBR ("pastime i the \tre i BOONE, N. C. "l'LACK OF GOOD SHOW'S" g j Program for Week 1 GF JUNE 3, 1935: | MONDAY, .11 NE 3 FLORENTINE DAGGER with MARGARET LINDSEV and DONAI.l> WOODS TUESDAY, JUNE 4 j THE INFORMER with VICTOR .iVLAGLKN and MARGARET GRAHAM WEDNESDAY, .11 XK 5 FLAME WITHIN with ANN tURDING. HERBERT MAUSHVLL THURSDAY, JUNE (? THE STAR OF MIDNIGHT with GINGER ROGERS and WII.T.IAAI POWELL MS!I)AY. JUNE 7 I MURDER IN THE FLEET tvith KOREKT TAYLOR and JEAN PARKER SATURDAY, JUNE 8 TRAILS BEYOND with JOHN WAYNE Special Bargain Matinee, 10c, 15c Night Shows, 10c and 25c. NIGHT SHOWS, 7:30 & !):00 MATINEES AT 2:30 & 4:00 DEMOCRAT WANT-ADS PAY! ( 4 Watauga Baseball ^ League ; Game* to Be I'layed Saturday, June I j Oak Grove at Blowing Kock. Mabel at Abo. Boone's Fork at Bamboo, i Vilas at Boone. (Time: 2 o'clock ? I ; CLl B STANDINGS ' Team \V L. Pet. Blowing Rock 3 0 1.000 Boone . 3 0 1,000\K j Bamboo 2 1 .0661 j I Alio 2 1 .666 j. Mabel I 2 .333,! , Vilas 1 2 .333 y j Boone's Fork 0 3 .000 j ( jOak Grove 0 3 .000 j ; {j Results Saturday, Maj 'J5 ?. Boone. 6; Boone's Fork, 0. Bamboo, 4: Vilas. 1. i\ Blowing- Rook, 15; Mabel, 5. j t A ho, ft: Oak Grove, 5. jl PINNACLE INN* OPENS Jl'NE 1 |t BANNER ELK. N. C. -Pinnacle j ? Inn at Banner Elk will open June 1st js under the management, of Mrs. L?. K. Paty of Palm Beach Plaza. Pafr>i s Beacli, Fla. Suuients of L.ees-McRae 1 j college. wixich owns and operates "the jr 1Pizmacle Inn, v. ill again compose the . r I major part of the staff. O. E. Adeock. | < hef last season at the Green Park j Hotel, Blowing Rock, will be chef at Pinnacle Inn. Many Florida people have made | ; reservations for the opening, iriclud! ing Mr. and Mrs. B. F. Patv of Palm j Beach Mr. T'aty is a candidate for 1 Governor of Florida, j The Pinnacle Inn dining room is be- . j ing redecorated with wrought iron. I new tables and chairs and window , curtains, made in wrought iron, woodshop, and weaving departments of the Lees-McRae College by the students working under direction of their supervisors. FFUKKAI. UOISIXC. DIKEfTDK TO DEl.IVFJ; SPEECH 1IKUE (Continued from Page 1) colored. Of these homes 12,032 were owned while 15,273 or 54 per cent were not owned by occupants. But through the Federal Housing Administration money is avanauie through the co-operation of financial institutions, building supply dealers and Crop Production Credit Associations This is not a borrowing program. Those who can pay cash for repairs and modernization should by all means do it Through December ?'-l 71,000,000 was spent making new repairs and cn modernization work of which amount 03 per cent was for cash. Only one out of every six dollars is borrowed. Any Owner Eligible Any property owner is eligible for | a modernization credit loan, provided he owns liis property leven with incumbrances), his income is five times the amount of his annual payment of notes and his credit is in good standing. In the case of farmers, payments are ma le annually or semi-annually. I "ruler the modernization credit loan one ma v borrow c > An nn ?... e.-? I ! 000.00 for a period oi" one to five years at the rate of v 1 on pw $100.00 per ; yon r. Such ioans are called government insured ioir.s because the United States government insures the fir.anUMl ;iistilnlii>ns ui any approved lend, ins agency 20. per cent against loss [of the aggregate' amount of loans : made during the five-year period. The highest loss ever sustained by financial institutions making similar loans lias hern 3 per cent. The margin of guarantee made by the United States Government, therefore, makes this a 100 per cent guarantee against loss. Among the many things that can be done ivitli modernization credit money includes installing a water system of pump and motor, roofing, painting, installing heating plants, adding- bath rooms or making sanitary improvements, screening porches, adding another room or two, building tourist cabins, litter feeds, hay tracks, silos, incubators, storage vats, windows, doors, garages, etc. Rat-Proofing How many farmers know that every rat on his place is eating or destroying $2.00 worth of his grain every year? This destruction can be stopped now by building rat proof flooring for grann'eries and cribs, which will ultimately save hundreds of dollars. How many farmers know that there is an annual loss of $1,000,000,000 in rust. These of non-corrodible materi. Is in roofing repair, replacement of pipes and fixtures is suggested as a means of overcoming losses from rust and corrosion. Many farmers throughout our State are spending from $1,000 to $2,000 everv r'ht years on farm implements, all which can be saved by building machine shops. The F H. A. is urging farmers to make either homes more attractive, more livable and more convenient for their families by using the Federal Housing modernization credit loans. MERCHANTS MEETING The thirty-third annual convention of the North Carolina Merchants Association will be held in Charlotte on June 3-4. with six members of the North Carolina General Assembly and several outsiders on the speaking program. The legislators are anti-sales taxers. Porto Rico as Mainland Geological evidence ia a survey shows that Porto Rico was once part of the mainland. VATAUGA DEMOCRAT? EVERY Slowing Rock to Get w* Cheaper Power Rales E RA1.E1GH. N C. Reduction m I nhn.if ?? > r~.. BI .mall users in Northwestern North. Carolina summer resorts. Roaring: jii!) in Surry County and Blowing =iock in Watauga County, has been liade by the Northwest Carolina Utilties. operating in that section. Utilises Commissioner Stanley Winborne innounces. The reduction for combined resi- ' ience (cooking) rates is from 15 to! 10 cents per kilowatt hour for the "irat 30 kwh, 5 cents for the next 70, 5 cents for the next 300 and all over 100 will be at the rate of 2 cents. j In the general commercial rate tile j eduction is to 10 cents for the first 100 kwh. S cents for the next 100; <wh. 5 cents for the next 150 kwh. rnd 3 cents tor a'.l over 350 kwh. ICstimatcs arc that this reduction 11 vill save users in these two comma- B lilies $2,200 annually in their elec- B l ie bills, while it will cost the utili ies company Several hundred dollars;I ;o install the new meters to put the! I lew rates into effect, Mr. Winfaornell said. j I Both coinmunities are primarily;I lumpier resorts and the benefits wiil: eg ic felt largely by summer residents.! is well as the hotels operated in and | tear them. Capetown to Bucnox Aires The distance between * 'a{?e Town !?nd I>ueu<?s Al^es by great circle sail fng I? Il.TJs nautical miles, which is roughly statute miles. This is flie course taken goitia east The course takeri going west is by rlnnul. line and is nautical miles, which is npproviniar??ly t.no stnrhte milts. We Have a Million . . . Not dollars . . . but watch parts in stock. Bring your repairs here for quick and accurate watch service. BERN-MAR'S LITTLE JEWELRY STORE. IK. I. DACUS | U. S. Government Trained I Radio Engineer with 37 . -? v ..r B: Experience. Expert Radio Repair- 1 ing on All Makes | I.oealed at NEW RIVER EIGHT AND 1 TOWER COMPANY Main Street I'hone GO BOONE, N\ C. , " "T I I I I I v:a?al .' . .-. ^ ****&&? X;- ;, nW: >> -, *'*'. ->35 . v* ... ? "?3? * *35* 9WV.VJ'-- " ^ . ' Youth dema and^ Young folks have a way of out! That's why you see so r them driving in w' ere tli sign's displayed. For wher takes the wheel to go places things . . motors just bait spond. And they do . . with ? vita, vigor and vitality . . v/1 and oil are supplied at the Es: With Aerotype Fsso or E in the tank and Essoluhe ESS O RECOMMENDED FOR Army Combat Aviation Gasoline Other regular-price fuels. . ESSOL "Usso Tours and Detours". .pub! vacation information; touring dai STANDARD THURSDAY?BOONE. N. C. General Ele Refrig< xiiSCsiSx H J i ^ i ^ : EVERY GENERAL ELECTR1 Listed below are a few of the satisfied G. E. their refrigerators, and listen for their enlhn MR. AND MRS. CHAS. T ZIMMERMAN MR. AND MRS. R. W. McGUIRE MR. AND MRS. W. F. MILLER MRS. J. S. HOPKINS REV. J. C. CANIPE MRS. FLOY C. MAST MR. AND MRS. TOM BEACH MRS. J. S. McGUIRE MR. AND MRS. H. C IIOUCK MR. AND MRS. VAN G. 1IINSON MR. AND MRS. VANCE M. CALLOWAY G. D. BARNETT LUNCII ROOM MR AND MRS. JOHN H. NORRIS MR. AND MRS. R. L. BINGHAM Ivirv ANij iviixo. .iijujjh.1 ijiNGliAM MR. AND MRS. J. F. ROBBINS MR. AND MRS. I,. L. BINGHAM MR. AND MRS. R. C. RIVERS JR. MR. AND MRS. G. K. MOOSE MR. AND MRS. DAVID F. GREENE MRS. D. D. DOUGHERTY New River Ligi iiini?MHiinimnimniiiiiMiHiiiiiMiiniwiPiii?W?iBiHiiiiiiii n n Js Action... [ oulk will be Served | uncling crankcase . . engines deliver their f nany of utmost power, speed and accelera- \ ie Esso tion with such generous mileage > i youth that this surpassing performance is g and do mighty easy on the pocketbook. | to re- Take a tip from youth. Cultivate ill their the habit of stopping where you icn fuel see the Esso sign. You're sure to 6 so sign. banish travel troubles if you do i ssolene and enjoy to the full the thrills of 1 in the "Happy Motoring." MARKETERS . Aerotype ESSO?modeled after U. S. V . . ESSOLENE?guarantees smoother performance than ri UBE?the pre:::i;;;n qz.-liiy oil at regular price. Ask for n ished monthly. Contains official road construction maps; o fa; etc. Alio, individual road maps. u OIL COMPANY O ctric^ " 1 orators I A dozen General Electric 9 Models to choose from .. . H I Monitor Top, Flatcp and liftop $8 11 i H ! A-y^y- .<Q: rfi^fc'rf^^^i[^^:^;;-:-:1' [C USER IS A SALESMAN! users in liiis community. Ask them about isiastic "OK" of this world-famous unit. GE lieiiTgeraters carry a iive-year guarantee, have all-teel cabinet, ageless sealed I mechanism that defies time, and have piled up forty billion operating hours to their credit. They have a record for dependability . t? i|_ j LI let L IS UllCAiicncvx. CALL IN AND LET US EXPLAIN IN DF.TA1I it & Power ?o. J HE SIGN Or Happy ifletoilticj! fherever von see an Esso sign . . whether at a lodest wayside filling station or an elaborate ictropolitan servicenter .. you can be sure of ourteous treatment . . helpful attention . . and niform high quality of everything you buy. Cora, ^93i. ISSO. inc. F N E W J ERSE Y

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