<3K..,cK MONTREAT PRE SBYTERIA N CHUR C11 Arthur F. Fogartie, D.D. Sunday School, 0:45 a.m. Worship, 11:00 a.m. Prayer meetings, 4:00 p.m. at the Inn and 7:15 p.m. in Gaither Chapel. KERLEE BAPTIST CHURCH Ridgecrest Road Rev. W. R. Moss, Pastor SERVICES: Sunday School, 10 a.m. Morning worship, 11 a.m. B.T.U., 6:30 p.m. Evening Worship, 7:30 p.m. Prayer service Wednesday at 7:30 p.m. VANCE AVENUE BAPTIST CHURCH B. C. Ownbey, Pastor. Sunday school at 10:00 a.m. Morning worship, 11 a.m. Evening worship, 7:30 p.m. Prayer service Wednesday at 7:30. METHODIST CHURCH Swannanoa, N. C. William T. Ratchford, Minister. Church school, 10:00 a.m. Morning worship, 11:00. Youth Fellowship, 6:30 p.m. Evening worship, 7:30. SWANNANOA FREE WILL BAPTIST CHURCH : Rev. Wayne Smith, pastor. SERVICES: : Sunday school, 10 a.m. Preaching service 11 a.m. Evening services: League, 6:16 p.m. Worship in song, 7:00 p.m. Message, 7:30 p.m. Wednesday, prayer service, 7:00 p.m. BLACK MOUNTAIN FIRST BAPTIST CHURCH Montreat Road A. T. Usher, pastor Services: Sunday school, 9:45 a.m.; morning worship, 11:00. B. T. U., 6:15 p.m. even ing worship, 7:30; Wednesday prayer service, 7:45 p.m. FIRST CHURCH OF CHRIST, SCIENTIST G4 N. French Broad Ave. Asheville, N. C. Sunday School, 11:00 a.m. Sunday services, 11:00 a.m. Wednesday service, 8 p.m. FRIENDSHIP PRESBYTERIAN CHURCH Montreat Road Rev. C. R. Stegall, pastor Sunday school, 9:45 a.m. Worship service, 11 a.m. Young people, 6 p.m. Evening service, 7 p.m. BLACK MOUNTAIN PRESBYTERIAN CHURCH Montreat Rd.—Dial NO 9-5271 SUNDAY: Sunday School, 10:00 a.m. Worship service, 11:00 a.m. Wednesday evening 7:30, Prayer meeting. CHRISTMOUNT CHRISTIAN CHURCH One mile South of Black Mountain at Christmount As sembly grounds. Bible school at 10:30. Communion at 11:00 each Sunday. WILKIE BAPTIST CHURCH Clifford Burnett, pastor. Sunday school, 10 a.m. Morning worship. 11 a.m. Prayer meeting, Wednesday night at 7:30. BLACK MOUNTAIN FIRST CHRISTIAN CHURCH Cor. Church and Connally Sts. Rev. Bruce Nay, pastor. Glen Morgan, superintend ent. Sunday School, 11 a.m. Preaching service 9:45 a.m. Evening service 7:30 p.m. BLACK MOUNTAIN METHODIST CHURCH Corner State and Church Sts. john l. McWhorter, Minister. SUNDAY SERVICES: Sunday School at 9:45 a.m. Morning worship 11:00 a.m. Methodist Youth Fellow ship 6:30 p.m. ST. JAMES’ EPISCOPAL CHURCH 417 Vance Ave. Phone NO 9-7126 The Rev. Kenneth Donald, Rector. SERVICES: Sunday, 8 a.m., Holy Euch arist. Sunday, 10:30 a.m., morning worship and Church School. 1st and 3rd Sundays: Holy Communion and sermon. 2nd, 4th and 5th Sundays: Morning prayer and sermon. WEEKDAY SERVICES: 10 a.m. Prayer Book Feast Days and Holy Days; Holy Communion. Other services as announced. FREE WILL BAPTIST CHURCH Rev. R. C. Stockton, pastor. Sunday School, 10 a.m. Morning worship, 11 a.m. Evening worship, 7:30 p.m Prayer meeting Thursday 7:30 p.m. FILLING PRESCRIPTIONS REQUIRES ACCURACY AS WELL AS PURE INGREDIENTS. Our Pharmaceutical Department uses only the Best and Freshest Drugs Available. They are compounded by a REGISTERED PHARMA CIST only. Knight's Pharmacy WALGREEN AGENCY DIAL NO 9-3331 Black Mountain, N. C. -TAX FACTS FOR TMt HOWEOWNER NO. 3 The Home As An Income Producer (Thit is one 0/ a series of articles on federal income tax filing The articles are based on information provided by the Anierican Institute of Certified Public Accountants and the North Carolina Association of Certified Public Accountants, t» cooperation with the Internal Revenue Service.) rYOU rent all or part of your home, the income you receive is taxabje. However, the government is only interested in taxing the amount you gain over and above your expense for maintaining the lodging. You can save valuable tax dollars by being aware of the expenses you can deduct from the rent you receive. _ Assume that you own an cigni room house. Since you only need six rooms, you decide to rent the other two rooms as a furnished apartment. You will now have two kinds of deductible expenses, those expenses that apply to the house as a unit, and those ex penses that apply particularly to the apartment. As a home owner, you can deduct any property taxes you may have to pay. You can also deduct the interest on a mort gage. This is true whether you rent part of the house or not, but there are some additional de ductions you can take from the rent you receive for the two rooms. You can deduct such items as insurance, repairs, col lection fees, depreciation, and brokerage commissions. But re member, these deductible ex penses must apply directly to the two rooms you are renting. In other words, if you make repairs to the whole house you can only deduct from rent income the cost of repairs applicable to the two rooms being rented. If you supply any utilities such as gas or electricity to your tenant without making a sepa rate charge, you can deduct a portion of the amount you pay for these utilities trom the rent you receive. Income from renting all or a part of your home should be re ported in Schedule G of Form 1040. However, if you perform any substantial services for your tenant, then the rent becomes business income and should be reported on Schedule C. lor example, you may be supplying hotel-type services such as break fast, laundry or cleaning. If such is the case, then you are actually receiving payment for the use of both your property and your set vices. In effect, you are in the hotel business and must report your income as business income. Home as a Business Office If you can show that it is nec essary for you to work at home as a part of earning your income from a business, profession, or job, you may be able to deduct a portion of your household ex penses as business expenses. It may be that you use a room as an office. You have equipped it with a desk, a couple of chairs or other materials for performing your work. You can deduct a portion of the following expenses as legitimate busines expendi tures; depreciation of your home, heat, light, insurance and so on. You can also deduct any portion of your telephone bill applicable to your business affairs. If you happen to be renting your home from someone else, you cannot deduct an amount for the depreciation of a por tion of the house, but you can claim a share of the rent you pay as a deduction. Some of the expenses for your home office are fully deductible. These are expenses that relate exclusively to your business, such as supplies, postage, depre ciation of your office furniture, and so on. Whether you are renting your home or using part of it as an office, remember to keep records of as many of your expenses as possible. Although you are en titled to deduct the expenses dis cussed in this article, the In ternal Revenue Service may ask for an explanation of some of the items you deduct. It pays to have whatever information you can gather to support the ex penses you claim. You can get additional infor mation on deductible expenses from the free instruction booklet issued each year by the Internal Revenue Service. A copy will be sent t6 you together with your income tax forms. Next Article: Deductions ]or far and Home. Jail. 5, Mr. and Mrs. Max Wood cock and children, Mary Cath erine, Anne, and Johnny, spent last week in Charleston, S. C. Mr. and Mrs. David J. Nache of Washington, D. C.. spent the holidays with Mrs. Nache’s parents, Mr. and Mrs. H. A. Kerlee. Betty Jo Cordell is spending a few days with her sisters at Riceville, Mrs. Shope and Mrs. Martin. Mr .and Mrs. R. H. Reed returned last Thursday from Roanoke, Va., where they vis-1 ited Mr. and Mrs. R. H. Reed, Jr. and son '‘Coot.” Mr. and Mrs. Charles Spen cer have returned from a two weeks’ trip to Florida and Cuba. Mrs. Hurry Carland return ed Friday from a five-day trip to Spartanburg, Columbia, Hampton, S. C., and Savannah, Ga., where she visited college classmates. Guests of Mr. and Mrs. E. Y. Moore of Ridgecrest during the holidays were theinr daughter and her husband, Mr .and Mrs. Ralph Pearson of Reidsville, N. C. Mrs. H. E. Stinchcomb has returned home after spending Christmas in Charlotte with her brother and his wife, Mr. and Mrs. Frank Tapp. Miss Willie Kerlee was hos tess to a group of friends at a New Year’s eve party at her home “Over Yonder” last Saturday night. BEE TREE CHRISTIAN CHURCH Pastor, Rev. Bruce Nay. Services each Sunday at 11 a.m. TABERNACLE METHODIST CHURCH H. L. Blackwelder, Pastor. Preaching service, 9:45 a.m. Sunday school, 11 o’clock. MYF, 6:30. Worship, 7:30. W. S. C. S., third Tuesday evening—7:30 p.m. LAKEY GAP PRESBYTERIAN CHURCH Pastor, Rev. William Klein 10 a.m., morning worship. 11 a.m., Sunday School. SWANNANOA PRESBYTERIAN CHURCH The Rev. G. B. Talbot Sunday school 10:00 a.m. Church service 11:00 a.m. Youth Fellowship 7:00 p.m. Prayer service Wednesday 7:30 p.m. EAST BLACK MOUNTAIN FREE WILL BAPTIST CHURCH SERVICES: Rev. J. C. Franks, pastor. Sunday School, 10 a.m. Preaching service, 11 a.m. Prayer meeting each Wed nesday evening at 7. SWANNANOA FIRST BAPTIST CHURCH Swannanoa, N. C. C. W. Smith, pastor. Sunday school, 9:45 a.m. Church services, 11 a.m. Training Union, 6:30 p.m. Evening services, 7:30 p.m. Prayer meeting Wednesday, 7:30 p.m. FIRST FREE WILL BAPTIST Rev. E. L. Beachboard, pastor. Sunday school, 10 a.m. Church service, 11 a.m. Sunday night service, 7:30. Prayer meeting Thursday at 7:30 p.m. HOMER’S CHAPEL FREE WILL BAPTIST Rev. Wilco Melton, Minister Sunday School, 10:00 a.m. Morning worship, 11 a.m. Young People’s League, 6 p.m. Evening worship, 7:30 p.m. Wednesday prayer service, 7:30 p.m. OLD FORT PRESBYTERIAN CHURCH ' Sunday 10:00 a.m. Sunday School. • 11:00 a.m. Morning worship. LAKEWOOD BAPTIST CHURCH Rev. Eugene Byrd, pastor. SERVICES: Sunday school, 10:00 a.m. Preaching, 11:00 a.m. At the A. A. Byrd Home stead, just off Hiawassee ave. CHRISTIAN CREEK BAPTIST CHURCH C. A. Hensley, pastor. Sunday school, 10:00 a.m. Preaching services, 11:00 a.m. and 7:30 p.m. Gospel Singing every First Sunday evening, 7:00 p.m. MOUNTAIN VIEW BAPTIST CHURCH Rev. Robert Clayton, pastor. Sunday school, 10 a.m. Preaching service 11 a.m. B. T. U., 7:00 p.m. Evening service, 8:00. BLUE RIDGE CHAPEL FIRST CHURCH OF GOD (Non-denominational) Blue Ridge road, Black Mountain, N. C. Rev. Ned V. Harpest, pastor. Sunday school, 10 a.m. Morning worship, 11 a.m. Youth meeting, 6:30 p.m. Evening worship, 7:30 p.m. Wednesday prayer service, 7:30 p.m. CHURCH OF GOD Lakey Street C. M. Winstead, pastor. Sunday school, 10 a.m. Morning worship 11 a.m. Evening worship, 7:30 p.m. Tuesday evening prayer meeting, 7:30 p.m. Young People’s meeting Thursday, 7:30 p.m. BEVERLY HILLS MISSION ARY BAPTIST CHURCH 777 Tunnel Road Asheville, N. C. William A. Snyder, pastor. SUNDAY SERVICES: 9:45—Sunday School. 10:50—Morning worship. 6:30—Training Union. 7:30—Evening worship. STONE MOUNTAIN BAPTIST CHURCH Rev. Paul Hyder, pastor. Sunday School every Sun day 10:30 a.m. Preaching service 11 a.m. every second and fourth Sun day. Prayer meeting every Wednesday evening at 7:30. BROAD RIVER BAPTIST CHURCH Rev. Bill Bryant, pastor. SUNDAY SERVICES: Sunday school, 10:00 a.m. Preaching, 11:00 a.m. Evening, 7:30. FAITH FREE WILL BAPTIST CHURCH Rev. Farrel Sparks, pastor. Sunday school, 10:00 a.m. Morning worship, 11 a.m. Evening worship 7:30 p.m. Wednesday evening prayer service 7:30 p.m. Location 1 mile west on new highway 70. OLD FORT METHODIST CHURCH Old Fort, N. C. SERVICES: Sunday school, 10:00 a.m. Morning worship 11:00 a.m. M.Y.F., 6:30 p.m. Wednesday, 7:00 p.m., mid week service and choir prac tice. CHESTNUT HILL MISSIONARY BAPTIST CHURCH Rev. L. O. Vess, pastor. Sunday school, 10:00 a.m. Preaching service 11 a.m. Evening service, 7:30. Prayer meeting Wednesday, 7:30 p.m. CHURCH OF GOD Moffit Hill, Old Fort, N. C. Rev. Lloyd Camp, pastor. SERVICES: Sunday School, 10 a.m. Evening service, 7:00 p.m. CATAWBA FALLS BAPTIST CHURCH Rev. Virgil Bradbum, pastor. Sunday School 10:00 a.m. Church service, 11:00 a.m. Evening service, 7:00 p.m. Wednesday prayer service, 7:00 p.m. LAUREL SPRINGS BAPTIST CHURCH Pastor, Rev. Paul F. Dotson. Sunday School, 10 a.m. Worship service, 11 a.m. Worship service, 7:30 p.m. Tuesday night, prayer meet ing, 7:30 p.m. —Most of North Carolina’s traffic accidents occur after dark even though far more driving is done during day light. At night what you can't see can hurt you. • SELL IT • CLASSIFIEDS! TYSON'S ARE PLACING ON SALE THEIR STOCK OF ALEXANDER-SMITH ALL WOOL SET TWIST CARPET AT $8.50 SQUARE YARD. THIS CARPET IS NA TIONALLY ADVERTISED AND SOLD AT $9.95 SQ. YD. THE MOST POPULAR WEAVE IN THE U. S. A. - - - AVAILABLE IN 12 AND 15 FT. WIDTHS IN BEIGE, SANDLEWOOD, GREY, GREEN, NUTRIA. ■r-'m OUR REVOLUTIONARY NEW ALL-WOOL TWIST BROADLOOM BY ALEXANDER SMITH BEATS ALL OTHERS FOR VALUE! REG. $9.95 SQ. 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