Economists Offer Income Tax Tips loiu if machinery or equipment is not heM a* long m was intended when investment credit was claimed. For example, a fanner might buy a machine wMafe he plans to keep for eight years, and he claims 7 per cent of the coat of investment credit the year the machine was purchased. But suppose the machine does not work satisfactorily and the farmer sells it in less than four years. In this case, the full investment credit must be recaptured. 5. The cost of items purchased for resale should be deducted in the year in which they are sold. For example, a livestock feeder might buy feeder animals in the fall of 1968 tor sale as (laughter animals in the spring of 1969. FINAL JANUARY I front row viewing at balcony prices! ^ MOOEL M720CWP THE RIDGEWOOD ~ Front controls and front sound for tuning, viewing, listening ease. J Illuminated channel window . . . big easy-to see numbers. ? 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GENERAL ELECTRIC BLACK & WHITE TELEVISIONS 12-ind> PftaMc 16-indi Portable )8-*cfc Portable Wn 99.95 119.95 169.95 HOW *76 *89 *118 With Trode NO MONEY DOWN Up To 24 Months To Pay! M 151 CEB MURPHY TIRE AND APPLI ANCE CO OUR NEW PHONE NUMBER 837-5139 PEACHTREE STREET - MURPHY. N.C. Ivie Funeral 'Home Murpky-Andrews-Hayesville CARL A. WEST Call Arnold Wert, 54, died at his home early Wednesday after a long illness. He had served as trustee, Sunday school teacher and Training Union officer in Andrews First Baptist Church. Owner of West Sports Shop in Andrews for 21 yean, he retired last year. Surviving are the widow, Mrs. Corena Truett West; a son, Tniett Wert of Bakerville; the parents, the Rev. and Mrs. Weldon Wert of Andrews; two brothers, Clarence of Andrews and Otis Wart of Barfoerton, Ohio; two sisters. Mrs. Alice Sherrill and Mrs. Barbara Wert both of Andrews. Services were held t 3:30 p.m. Thursday in Andrews First Baptist Church. The Rev. Thomas Wells officiated. Burial was in Valleytown Cemetery. Pallbearers were Newell and Wendell Owenby, Joe Maxwell, Jack Long, Edgar Wood and James Harris. The body remained at Ivie Funeral Home until placed in the church 30 minutes prior to the services. The family received friends from 7 to 9 p.m. Wednesday at the funeral home. Ivie Funeral Home was in charge of arrangements. MRS. ANNIE COOPER Mrs. Annie C. Cooper, 85, died Wednesday morning in a local hospital after a long illness. She was a native of Browntown, Va., moving to Andrews in 1900, and a member of St Andrews Lutheran Church. Surviving are a daughter, Mrs. Louise Zimmerman of Andrews; and a grandson, Billy Mc Falls of Andrews. Services were held at 3 p.m. Friday in he chapel of Ivie Funeral Home. Burial was in Valleytown Cemetery. Ivie Funeral Home was in charge of arrangements. EARL E VANDIVER Earl E. Vandiver, 75, died Wednesday in the Veterans Hospital, Oteen, N. C. after a long illness. He was a native of Cherokee County, and a veteran of World Wat I. Surviving are the widow, Mis. Mary Anowood Vandiver; three daughters, Pauline, wife of Miles B. Wilson, Lancaster, Pa., Dorothy, wife of Ferd Moore of Murphy, Rt 1, and Frances, wife of Thomas Marriott, Mobile, Alabama, three sisters, Mis. Forrest Teague and Mrs. Barney McDonald, both of Murphy and Mrs. Freddie Hawkins of Flint, Michigan, a brother, Glenn Vandiver of Murphy, six grandchildren and a great-grandchild. Services were held at 2 p.m. Friday in Murphy First Baptist Church, of which he was a member. The Rev. Woodrow Flynn officiated. Burial was in Peacbtree Cemetery. Pallbearers were members of the Men's Bible Class of the church. Honorary pallbearers were members of the Joe Miller El kins Post No. 96, American Legion. I vie Funeral Home was in charge of arrangements. J. FRED GREENE HA YES VILLE? Services for J. Fred Greene, 73, who died Wednesday January 22, were held at 11 a.m. Friday in Myers Chapel United Methodist Church. The Rev. Ned Owens and the Rev. Benin Baucom officiated. Burial was in the church cemetery. Members of Hayesville Masonic Lodge No. 30 conducted graveside rites and 9erved as pallbearers. Mr. Greene was a member of Hayesville Masonic Lodge. Surviving are the widow, Mrs. Rita Garrett Greene; two sons, Jimmy of the home, and Jerry Greene of Norcross, Ga.; a daughter, Mrs. Ruby Dean Auberry of Atlanta, Ga.; two sisters, Mrs. Ruby Winthrop of San Francisco, Calif, and Mrs. Lucy Smart of Spokane, Wash., and three grandchildren. Ivie Funeral Home was in charge of arrangements. MRS. LEWIS HODGES Services for Mrs. Lewis M. Hodges, 70, of Valley River Avenue, who died Monday, January 20, were held at 2 p.m. Thursday in Murphy Presbyterian Church. The Rev. Robert Potter officiated. Burial was in Sunset Cemetery. Pallbearers were elders and deacons of the church. Mrs. Hodges, a member of Murphy Presbyterian Church, had received an honorary membership for outstanding work with women of the church. She was a native of Haywood County and had lived in Murphy tine* 1922. Surviving are a con, Robert E. Rector of Chattanooga, Tenn.; and a sister, Mrs. WBIiam R. Ellerfae of Ormond Beach, Fla. I vie Funeral Home was in charge of arrangements. MKS\BLANCHE HEFFL1N Servlbes for Mis. Blanche Mable Hefflin, 68, of Columbia, S.C. formerly of Murphy, who died Wednesday, January 23, were held at 2 p.m. Saturday in Murphy First Baptist Church of which she was a member. The Rev. Woodrow Flynn officiated. Burial was in Sunset Cemetery. Pallbearers were Richard Howell, Homer Ricks, Walter Puett, Rae Moore, Walter Haigler and Arden Davis, Surviving are a daughter Mrs. Edna Hefflin Weaver of Columbia and two grandchildren. Ivie Funeral Home was in charge of arrangements. DAVID R. OSBORNE David Russell Osborne, 53, died Wednesday in Newport News, Va. A native of Cherokee County, he lived in Newport News for the past 25 years. Surviving are the widow, Mrs. Gay Nell Osborne, two daughters, Mrs. Jessee McGhee of Miami, Fla. and MRs. Mary Savage of Spring Grove, Va.; two sons, Jimmy of the home and Luther Osborne of Hampton, Va. Services were held at 2 p.m. Sunday in the chapel of Ivie Funeral Home. The Rev. Ted Ellis officiated. Burial was in Valleytown Cemetery. The family received friends at the funeral home from 7 to 9 p.m. Saturday. Pallbearers were, Kenneth Galloway, Gene and Jerry Beavers, Ray White, Carol Stewart and Jack Raxter. Ivie Funeral Home was in charge of arrangements. HIISI'ITU \m .Patients admitted to Providence Hospital, January 8 thru January 15 were: Mrs. Edythe Ivie, Murphy; Mr. John C Auberry, Hayesville; Mrs. Cordie D. Conors, Murphy; Mrs. Bonnie Ladd, Marble; Roy Keith Bayes, Murphy; Mrs. Floyd McDonald, Murphy; Mrs. Manda Stuart, Turtle town, Tenn; Mrs. Betty E. Johnson, Murphy; Mis. Frank Dockery, Murphy; John Robert Smith, Murphy; Mrs. Hazel King, Murphy; Mrs. Clara B. Cross, Murphy; Mrs. Joan White, Murphy; Mrs. Carrie Minor, Marble; Mrs. Dorothy Patterson, Hayesville; Mr. Johnny Wilson, Marble; Mrs. Emma Joe Gillespie, Murphy; Miss Linda Kaye Seabolt, Murphy; Mrs. Bettv Hogsed, Murphy; Mrs. Sallie White, Murphy; Mrs. Henrietta Hogsed, Murphy; Mrs. Mattie Sue Lloyd, Murphy. Patients admitted to Providence Hospital, January 16 thru January 22 were: Mrs. Mildred Comwell, Murphy; Mrs. Bessie M. Wilson, Rt. 3, Murphy; Mrs. Mabel Suit, Rt. 4, Muprhy; Mrs. Mary McDonald, Rt 1, Murphy; Tenia Ann Hogsed, Murphy; Mrs. Cherline Greene Murphy; Mrs. Cassie Panther, Rt. 1 Murphy; Mr. Elbert H. Amos, Murphy; Mrs. Nettie Magaha, Rt. 1, Warne, Keith Dennis Whitener, Rt. 3, Murphy; Mrs. Virginia Parker, Rt. 2, Murphy; Miss Addie Leatherwood, Murphy; Mrs. Doris Mallonee, Murphy; Mrs. Cora L. Moses, Murphy, Melissa Renee Shook, Rt 1, Murphy; Tammy Renee Shook, Rt 2, Hayesville; Mrs. Betty Hogsed, Murphy; Mis. Mrs. Larus Paytiamo, Marble; Mrs. Joan White, Murphy; Mrs. Emmer Comwell, Murphy; Mr. Edgar A. Howard, Murphy and Mr. Clifton Gregory, Culberson. Births WHITE A son, William Edward to Mr. and Mrs. William Edward White, of Muprhy, January IS, at Providence Hocpital. Mrs. White it the former Miss Lois Jean Yarmus. PARMER A ton, Paul Henry to Mr. and Mrs. Leonard Earde Fanner, of Murphy, January 18, at Providence Hospital. Mrs. Farmer is the former Miss Pauline Elizabeth Carroll. BflBf RUTH 16-18 1 BASEBALL for 16, 17, 18 year old young men BABE ROTH BASEBALL ORGANIZED AMATEUR BASEBALL today provides wholesome competition on the community level throughout the baseball season for boys beginning at age 8 and continuing through to age 18. But, it was not always so. Until a few years ago once a teenager reached his 16th birthday everyone forgot that he was still in the crucial formative period of his life and needed as much direction as possible in formulating his path toward bcoming a responsible, mature citizen. In recognition of this Babe Ruth Baseball developed an entirely new teenage baseball program, Babe Ruth 16-18 Baseball, as a graduation complement to the existing programs for 13-15 years olders such as Babe Ruth League, the acknowledged leader of the 13-15 year old baseball world. Babe Ruth 16-18 Baseball is designed to provide organized, regulation baseball competition for 16,17 and 18 year old young men as a developmental plateau where they can continue to learn and practice those principles which will carry them through to a satisfactory and productive adulthood. BEGINNING Babe Ruth 16-18 Baseball entered its first year of operation in 1966. Since then league registrations have tripled m communities throughout the United States and Canada have adopted 16-18 Baseball to complete their local amateur baseball picture. Its parent organization, Babe Ruth League baseball, was the pioneer program in providing supervised, organized baseball competition for 13,14 and 15 year old boys. Today Babe Ruth Baseball (the name adopted to describe the entire non-profit organization) is looked to by government leaders, educators, recreation experts and baseball enthusiasts as the leading organization in the teenage baseball field. WHY ORGANIZED? As with any pioneering progressive organization, Babe Ruth Baseball was more than casually aware that its job was far from completed by providing for 13-15 year old boys. No organization was making available similar opportunities for young men once they had surpassed Babe Ruth League age. Nowhere was there found a program dedicated first to providing regular season play at the community-league level with tournaments serving a secondary role in the total program. Therefore, the International Board of Directors of Babe Ruth Baseball (all experienced youth baseball volunteers) authorized its headquarters to design and operate just such a program to again fill a void much as the Babe Ruth League program had filled a similar gap in 1951. WHAT ARE THE BENEFITS? For today's adolescent and tomorrow's leader, upon entering Babe Ruth 16-18 Baseball he will find the opportunity to practice the ideals of sportsmanship, fair play, high morality and democratic spirit which he has learned at the younger levels. Through his 16-18 Baseball experience he will merge better prepared and educated to assume his ultimate role as a responsible, mature adult ready to meet the challenges of our increasingly complex society. In addition to teaching better citizenship, our primary goal. Babe Ruth 16-18 Baseball haa as a prime objective teaching better baseball and providing the opportunity for more and more 16-18 year olden to play the "Great American Pastime". Physical fitness too, is of t. great importance in today's)) society and there is no better r way to maintain this fitness a among our young men than theB athletic field. B For the community-league, ? joining Babe Ruth 16-18 1 Baseball will mean receiving: * immediate identification with" and membership in the0 best-known amateur basebaU e organization; immediate and * continuous administrative, promotional and operational ? services including league ? organization, player selection, publicity, fund-raising, etc; 1 standarized rules and* regulations determined through e years of exhaustive research; J guidance from thoroughly ' experienced amateur baseball ' volunteers and professionals; and a fully planned, promoted and admiminstered tournament schedule leading to the world championship. WHAT IS THE ORGANIZAT ION? The International Board of Directors of Babe Ruth Baseball (the policy-making body) serves as the governing body of both Babe Ruth League and Babe Ruth 16-18 Baseball. Babe Ruth headquarters is the administrative and promotional center for the entire organization. All four section commissioners (governing a specified group of states) and ; state commissioners (governing all Babe Ruth 16-18 Baseball 1 leagues within their respective . states) are appointed annually by headquarters and serve as volunteers. Each league president, elected annually by the adult members of the local league, serves as a voting member of the state organization in establishing state policies in accordance with the rules and regulations of Babe Ruth 16-18 Baseball. Similarly, each state commissioner serves as a voting member of the section organization in establishing section policies. TOURNAMENTS Although secondary since organized league play is the major purpose tournament competition takes place at all levels of 16-18 Baseball. Each franchised Babe Ruth 16-18 Baseball league may select a tournament team to represent the league in annual state tournament play. The state winners compete with one another in section tournaments with the four section champions winning the opportunity to play in the annual Babe Ruth 16-18 World Tournament of Champions. , HOW DO YOU FRANCHISE? Babe Ruth 16-18 Baseball regulations provide a framework under which local leagues, annually franchised by headquarters, operate with , simplicity and democracy. All rules and regulations of Babe Ruth 16-18 Baseball were determined only after much study and research by headquarters basing the entire structure on the composite experience of the volunteers and professionals serving Babe Ruth Baseball. ORGANIZATION Each franchised league administers it own program within this framework of rules and regulations with no undue restrictions placed upon the league from headquarters. As a local group of interested adults meets the few simple requirements for franchise and submits its franchise application to headquarters, the application is' reviewed, approved and registered and he franchise certificate is forwarded accordingly. Your league's membership in Babe Ruth 16-18 Baseball is another step toward the better development of the youth of your community!