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f THURSDAY, NOV. 23, 1939 Present Handbook Giving Advice On Income Tax Laws First Advice On New Income Tax Rules Compiled By Legal Group The first handbook advising on income tax procedure has just come oil the press and is being presented to' the lawyers in Virginia, 'West Virginia, Maryland, Delaware and North Carolina. It is entitled "In come Tax Procedure What is the Beat Way?" The book is something new in le gal circles and is said to have been suggested by the reported influx into other states of legal talent from Washington as the result of the completion of the decentraliza tion plans of the Internal Revenue Bureau. This plan, begun in 1936, expedites collection of income taxes by giving government field tax of fices the same full authority and responsibility formerly exercised at , headquarters in Washington. i There is no mention in the book yof the current reports that lawyers from the nation's capital, who have long specialized in income tax pro cedure, are opening branch offices in the major cities and county seats of the country. However, no words are minced as to the necessity of all income taxpayers immediately acquiring the services of attorneys informed in the income tax law. For instance, two paragraphs read: "As promptly as possible the tax payer should retain attorneys in formed on the income tax law. The income tax law is a law and a com plicated one. It requires and is en titled to as much expert handling ai is any case of comparable impor tance which comes before a judicial or quasi-judicial body. If the case is a large one the services of ac countants are indispensible. If the accounting firm is a responsible one and if its entries on the books of the taxpayer conform to good ac counting practice, it is almost cer tain that the matter will be legally correct. "Accountants, however, are not lawyers and it is not the function of any accountant, accounting firm or other person who may properly render specialized service, to settle the legal issues involved in any tax matter. It is certain that much ex pense, much tax, much time and much annoyance could be saved if the taxpayer will select qualified members of the Bar rather than others who claim to be income tax experts." The handbook has been compiled by the office of Karl F. Steinmann, in Baltimore. Twelve years' study and practice in such litigation by Mr. Steinmann, his senior associate, John W. Cable, III, and his other colleagues, qualify them to explain in the handbook what they have found and know to be the best pro cedure in income tax matters, now . that the Bureau of Internal Rev enue has completed its decentraliza tion plans. It was conceived by the group of lawyers to be of material aid to other lawyers and it has been presented to the profession at large. Those lawyers who have read ad vance copies of the handbook point to the fact that it speaks with au thority on a most important subject to both the legal profession and the laity. American Boy Magazine Companion To Thousands Hundred of thousands of boys and young men read The American Boy Magazine every month and consider it more as a living com panion than as a magazine. "It's as much a buddy to me as my neighborhood chum," writes one high school senior. "The American Boy seems to under stand a boy's problems and con siders them in such a sympathetic and helpful way. It gives advice and entertaining reading on every subject in which a young fellow is interested. It is particularly help ful in sports. I made our school basketball team because of play ing tips I read in The American Boy." Many famous athletes in all sports credit much of their success to helpful .suggestions received frcin sports articles carried in The American Boy Magazine. Virtually every issue offers advice from a famous coach or player. Football, basketball, track, tennis, in fact every major sport is covered in fiction and fact articles. Teachers, librarians, parents and leaders of boys clubs also recom mend The American Boy enthu siastically. They have found that as a general rule regular ' readers of The American Boy advance more rapidly and develop more worthwhile characteristics than do boys who do not read it. Trained writers and artists, fa mous coaches and athletes, explor ers, scientists, and men successful in business and industry join with an experienced staff to produce in The American Boy, the sort of reading matter boys like best. ,The American Boy sells on most newsstands at 15c a copy. Subscrip tion prices are $1.50 for one year or $3.00 for three years. Foreign rates 50c a year extra. To sub scribe simply send your name, ad dress .and remittance direct to The American Boy, 7430 Second Blvd., Detroit, Michigan. British Tar Comforts U-Boat Victims .... ( iiiiiiiiiw -v j -IlilllllSipjl-- ' i sSx ' Y A British tar comforts two pickaninnies who were rescued from the French vessel Bretagne, sunk by an enemy submarine. The Negro chil dren, with other passengers, were taken to an undisclosed English port. Stick to By BEULAH Director, Seaitest K "A 4mr t CUMMER rolls Into Autumn with Its flashing succession of many changes bul some of those summer-time habits should be retained through the coming months, such as the delicious habit of tempting salads at luncheon or dinner. This flavorful blending of spiced beets with a "spicy" collage cheese, has brought forth much enthusiasm wherever served. SPICED BEET AND COTTAGE CHEESE SALAD 12 small beets 1 stick cinnamon 4 cloves 2 bay leaves teaspoon salt Awards Are Offered To 4-H Club Members The time is drawing near for the completion of records in 4-H Club work for 1939, points out L. R. Harrill, state 4-H Club leader. AH records must be in the .state office by December 15, therefore 4-H members should submit im mediately to their county agents and club leaders individual pro ject records. Valuable awards are offered to 4-H members and to clubs each year. County awards include a certificate to each club member who completes a project, and a county . champion certificate to the boy or girl who submits the best record in each type of project activity. In addition, a free trip to the State 4-H Short Course at State college next summer will be awarded to the member who is adjudged the outstanding club member in each county for 1939. The best club in each county al so will receive a banner. Among the State awards arc a one-year scholarship to N. C. State college for the state . winner in corn, cotton, tobacco, and horti cultural projects, and two one year scholarships for the- State winners in livestock projects. A four-year scholarship to State college is given to the club mem ber ' who lias the best record in the State over a period of three or more . yeans. , ' The best clwb in the State re ceives a cash award of $100, to be used for some worthwhile club or community project. The Hcth Waic Club of Cleveland county won this honor last year, and Walton Thompson of the Black Creek Club in Wilson county was selected as the outstanding 4-H member over a period of three or more years. ORGANIZED An Older Youth Club, composed of farm boys and girls beyond the 4-H age. limit, has been organ ized in Bertie county, reports As sistant Farm Agent R. D. Smith. THE FRANKLIN PRESS AND Salads! V. GILLASPIE Laboratory Kitchen Few grains pepper teaspoon sugar; cups water V2 cup vinegar . Lettuce or other greens 1 cup cottage cheese 2 to 3 teaspoons prepared horseradish 1 Wash the beets and cut off stems leaving about an inch. Cook in a mixture of cinnamon, cloves, bay leaves, salt, pepper, sugar, water and vinegar until tender. Let cool in the liquid. Drain, peel, slice and place on lettuce or otI;r greens in the shape of a circle. Combine the cottage cheese and horseradish and pile in the center of the beets. If desired, serve with mayonnaise or salad dressing. Serves six. Two Good Milk Cows Needed On Every Farm A cow is the most efficient pro ducer of food when it is prop erly fed, says Prof. R. H. Ruffner, head of the department of ani mal husbandry and dairying at State college. Because milk is the most nearly complete human food, he urges that every farmer in North Carolina keep at least two milk cow.s for a year-round fami ly milk supply. "Increasing dairy production is the logical and desirable, develop ment in North Carolina because of the long pasture . season, in creased - grain and roughage pro dutsin, and availability of cotton seed meal and other feeds rich in proteins," Prof. Rnffncr declared, "Income from dairy products, im portant though it is, often is secondary on many farms to the value of these products in furn ishing essential food for the fam- iiy." , The - State college professor pointed out that a cow needs a well-balanced ration to supply the proteins, fats, vitamins, and min erals that arc in milk, Adequate nutrients arc: needed, also, to maintain body weight and to de velop a strong calf each , year. Cottonseed meal is rich in es sential protein, and is also a good source, of phosphorus; sil age, hay, and cottonseed hulls are economical sources' of carbon hydrates land fats ; and many grains, including corn, oats, bar Icy, and grain by-products, such as wheat ibran, are available for a balanced ration in North Caro lina. Cows will cat about two pounds of dry roughage and six pounds, of silage daily for each 100 pounds of live weight, but Prof. Ruffner bemoans the fact that frequent ly less than one-half this amount is fed. Craven county farmers are shoeing considerable interest in the purchase, of brood mares, says, ' L. G. Matthis, farm agent of the State . college extension icrvice, ""J THE HIGHLANDS MACON1AN Improved Uniform International SUNDAY. SCHOOL -:- LESSON -:- By HAROLD L. LUNDQUIST, D. D. Dean of The Moody Bible Institute of Chli'HKo. 'Released.by Western Newspaper Union.) Lesson for November 26 Lesson subjects and Scripture texts se lected and copyrighted by International Council of Religious Education; used by permission. THE WORKS OF THE MESSIAH LESSON TEXT Matthew 8:14-27. GOLDEN TEXT Jesus of Nazareth . . . went about doing good. Acts 10:38. "Does it work?" Modern man is not impressed by a thing simply because great claims are made for It or It is Intricately organized. After all, the important thing is, does it really work? Such a test can be carried to an extreme and the finest and richest things of life be thrown aside because they have no utilitarian value. But in gen eral, the question is a good one, and especially is that true as it is ap plied to religious systems and philosophies of life. These claim to have power to deliver man from his sin and give him peace and rest What we want to know is, do they actually do it, not only in the day of health and prosperity, but in the hour of death and devastation? The answer is that every one of them has failed and does fail, with the exception of Christianity, which comes "not in word but in power" (I Cor. 4:20). In Christianity is found the only real dynamic for daily living. I. Personal Needs Satisfied (vv. 14-17). This entire section of the Gospel of Matthew is concerned with miracles, . It is interesting to note how many of these events concern personal needs. There is scant comfort to the needy one to speak to him in generalities about a great God who is ready to help people. When I am in need I want to know whether . there is any help for me. Jesus healed Peter's mother in the home, and then He went out and healed multitudes in the throng, but in each case it was a personal in terest which He took and a per sonal healing that was received. Observe also that He met the need of all whether they were sick in body, mind or spirit. Someone may say, "That is all very well, but that took1 place when He was here on earth." Well, He is here now, work ing in and through the power of the Holy Spirit and in and through His children. The Lord Jesus Christ daily satisfies every need of His disciples, and often does so in ways which are miraculous in their sight. . II. Sacrificial Service Exempli fied (vv. 18-22). Following Jesus in discipleship is more than speaking sweet words of devotion or of taking part in the carrying out of some public wor ship ministry. To really follow Him Is to "follow one whose vocation is such that there are incessant de mands compelling the renunciation of home and the comforts of a set tled life. Only the call of God can make one equal to the demands of such a hazardous life" (Edward E. Anderson). Observe that even the demands which love may present on behalf of an aged father must not be per mitted to stand between the disciple and his Lord. There is no thought of unkindness or lack of considera tion here, for as our Lord points out, those who are spiritually dead, although still physically alive, may well be called on to care for the physical needs of an aged parent, even in the hour of death, if the Lord Jesus has work for His disciple to do elsewhere. There is no thought of neglect of the duties of life; but rather of a placing of the Lord first, whatever else may take the second place. The blight upon many a Christian experience is that almost anything else which is of interest is allowed to take first place and the Lord must take second place If He is given any place at? all. III. Divine Power Demonstrated (vv. 23-27). There are those in the world who are unable to see the workings of God's power1 in the spiritual realm because they themselves have not been spiritually born again (I Cor. 2:14). For these the Lord here pre sented the working of His mighty power in the realm of nature. Satan, who is ."the prince of this world" (John U4:30) had evidently whipped the waves of the' sea into a mighty storm, possibly thus hop ing to drown Jesus and get rid of his divine adversary, but the Lord Himself speaks in the majesty of His eternal power and we read that "there was a great calm" (v. 26). Even His disciples were strangely astonished that the very "winds and the sea obey Him." Yes, the forces of nature respond to His slightest word. The winds and the sea obey Him. But what is even more wonderful is that the turmoil of a man's soul becomes a great and blessed calm when this holy Lord Jesus speaks the word of peace. Confused and troubled man or woman who reads these words, will you not now by faith submit your self to the One who can speak to you,Svho can meet and satisfy ev ery one of your needs, and who can give you the blessed privilege of sacrificial service on His behalf in a needy world? LEGAL ADVERTISING NOTICE OF SALE State of North Carolina, County of Macon. K. S.. Jones, Plaintiff, vs. K. L. Stewart, ct al, Defendants. Under and by virtue of a -decree of the Superior Court of Macon County entered in "the above en tilled action on the 30tli tlay of October, l'Al'V the undersigned I ommissioner will on llie 4th tlay of December, 19J9, at 12 o'clock, noon, at the Courthouse door in Macon County, North Carolina, sell to the highest bidder for cash the following described real estate : Adjoining the lands of Newton Craig and others, bounded as fol lows : Beginning at a slake, Newton Craig's SW corner, on the East side of Pour 111 Street, runs with the same side of said Slreet as follows: S 10 W 65.5 feet; S 24 P. 101 feet; S 8 deg. JO mill. P 110 feet to a stake, the SW corner of said 'Jeremiah Pierson's home tract; then N 58 deg. 30 min. E with the South boundary line of the said tract, same being Mary P. .Douglas' North boundary line 200 feet to a stake;' then N 3 W 179 feet to a stake, said Newton Craig's SE corner (anil 18 in. lean ing chestnut, bears S 13 deg. 15 min.- W 19 ft.; a 5 in. hemlock bears S 33 E 26 feet); thence S 27 deg. 15 W with Newton Craig's South boundary line 200 feet to the Beginning. This the 31st day of October, 1939. G. L. IIOUK, . Commissioner N9 4tc N30 . ' National Forest Timber for Sale Sealed bids will be received by the Regional Poresler up to and including December 9, 1939, for all the live timber marked or designat ed for cutting, and all merchant able dead timber located on an area embracing about 774 acres within Younce Creek drainage. Burning town Creek watershed, Nantahala National Porest, North ' Carolina, estimated to be 1,182 .l feet, more or. less, of. yellow poplar, northern red oak, ash; basswood, white oak, black oak, chestnut oak, 'birch, red maple, sugar maple, cucumber, black cherry, buckeye, scarlet oak, beech, southern red oak, post, oak, chest nut, pitch pine, and hemlock, and an unestimated amount of hick ory and black gum sawtimber, chestnut cxtractw.ood, and chestnut oak and hemlock tanbark. The re moval of extractwood, tanbark, and hickory and black gum sawtimber will be optional with the purchas er. The timber on an additional 60 acres, carrying a comparative light stand, may be cut at the option of the purchaser. No bid of less than $10 per M for yellow poplar; $8 per M for northern red oak, bass wood, sugar maple, black cherry, ash, and cucumber; $7 for white oak; $3 for .black oak, red maple, and. birch ; $2 for chestnut oak, and post oak; $1 for chestnut, hemlock, scarlet . oak, southern red oak, beech, buckeye, hickory, pitch pine, and black gum; $0.40 per unit (160 cubic feet) for extractwood; and $1.50 per ton (2000 lbs.) for tan bark will be considered. $250 must be deposited with each bid to be applied on the purchase, price, re funded or retained in part as liqui dated damages according to the conditions of the sale. The right to reject any and all bids is re served. Before bids are submitted, full information concerning ' the timber, the conditions of the sale, and the submission of . bids should be obtained from the Forest Sup ervisor, Franklin, North Carolina. N9-2tc N23 NOTICE OF SALE OF SCHOOL PROPERTY North Carolina Macon County Pursuant to an order of the County Board of Education of the County and State aforesaid, I will, on the 30th day of November, 1939, at the hour of 12 noon at the Court House door in Franklin, Macon County, North Carolina, sell to the highest bidder for cash the following tract a. parcel of land known as the Morgan School prop erty and more fully described as follows : , Beginning on a sycamore on the bank of Burningtown Creek, wit nessed by two poplars, runs S 62J4 W 8 poles to a stake and rock on the East bank of the public road. This corner is situated S 76 W 2 poles and 8 links from the NW corner to the new school house; then with the East side of the public road 20 poles and 23 links to a Spanish oak on the bank of said creek, witnessed by 1 two maples; then down the creek as it meanders to the beginning, con taining 1 acre more or less. A i. deposit of 5 of the amount of 'the bid will be required of the successful bidder at said sale and upon failure to make such deposit property will be .immediately, re sold. This the 30th day of October, 1939. G. L. HOUK, ' County Supt. of Schools. N2-4tc-N23 PACE SEVEN LEGAL ADVERTISING NOTICE OF SERVICE BY PUBLICATION In The Superior Court Before The Clerk North Carolina, Macon County Charles A. Rogers, Administrator of the estate .of C. W. Vanhook, deceased, . vs. Maltie Vanhook, widow of C. W, 'anh;.tik, deceased, et al. The defendant, Ralph Vanhook, will take notice that a .Special Pro-' ceeding has been commenced be fore the Clerk of the Superior' Court for Macon . Counly, North Carolina, by the filing of a peti tion by Charles A. Rogers, Ad ministrator of the Estate of C W. Vanhook, deceased, for the pur pose of selling the real estate of the said C. W. Vanhook, deceased, to make assets wherewith to pay debts of the said C. V. Vanhook, deceased. The defendant will further take notice that he is -'required to ap pear at the office of the Clerk if the Superior Court for Macon County at the courthouse in Frank lin, Macon County, North Carolina, on the lKlh day .of December, 1939, and answer the petition filed in said Special Proceeding or the pe titioner will apply- to the Court for -the relief therein demanded. This the 14th day of November,. 1939. HARLEY R. CA H 1-1. Clerk Superior Court. 16-4tc D7 NOTICE OF SERVICE BY PUBLICATION IN THE SUPERIOR COURT North Carolina, Macon County O. E. Lawrence vs. Francis C. Cary and wife, (iladys Mary Cary The duft'emhtnt, (iladys Mary Cary, above named, will take no tice that an action entitled as above has been commenced in the Superior Court of Macon County to require said defendant, to con vey to the plaintiff an undivided one-half interest in all the right, title and interest owned, held or claimed 'by her in certain lands in Macon County, N. C, .set forth and described in the complaint in said action filed in the office of the Clerk of the Superior Court of Macon County; and the said defendant will further take notice that she is required to appear. be fore the Clerk of the Superior Court of Macon County, N. C, within thirty days from and after the 2nd day of December, 1939, and answer or demur to the com plaint in said action, or the plain tiff will apply to the Court for the relief demanded therein. This November 8, 1939.' HARLEY R. CABE, Clerk Superior Court. N94tp N30 ADMINISTRATOR'S NOTICE Having Qualified as administrator of Maxine Sprinkles, deceased, late of Macon cotintv. N. ( thiu is to notify all persons having claims against the estate of said deceased to exhibit them to the undersiun- ed on or before the 26th day of Uctober, 1940, or this notice will be plead in bar of their recovery. All persons indebted to said estate will please make immediate settlement. Ihis Oth day of October, 1939.. , G. W. SPRINKLES, Administrator N2-6tp D7 NOTICE OF APPLICATION TO OPERATE MOTOR VEHICLE CARRIER AND DATE OF HEARING THEREON As required by Section 3, Chap ter 136, Public Laws of 1927, notice is hereby given that application has been made by Smoky Mountain Stages, Incorporated, for a Fran chise Certificate, authorizing the operation of motor vehicles for transporting passengers between Highlands, N. C, and the N. C.-Ga. State Line over the public highways via the intervening towns of High way No. 282 (thence Wallia.ll, S. C, Pickens, S. C, and Greenville, S. C), and that the Utilities Com mission will hold a hearing on the said application in State Depts. Bldg., at. Raleigh, on Monday,. 4th December, 1939, at 11:00 o'clock a. m.. N. C. Utilities Commission ' By R. O. Self N23 2tc N30 IS IS THERE GOLDl 1. Yes, and in Your Attic Too! Turn Those Things You Don't Want Into Money with a Want Ad I
