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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.
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BLACK MOUNTAIN, N. C.