North Carolina Newspapers

    THE ALLEGHANY TIMES
DEVOTED TO THE CIVIC, ECONOMIC AND SOCIAL DEVELOPMENT OF ALLEGHANY AND BORDERING COUNTIES
VOL. 9. SPARTA, ALLEGHANY COUNTY, NORTH CAROLINA, THURSDAY, JULY 6, 1933.
No. 8.
OUTSTANDING
NEWS EVENTS
—OF THE
PAST WEEK
At a meeting last week the State
Board of Agriculture decided to hold
a State fair this fall if a suitable
lease for the privilege can be arrang- j
ed.
William Green, president of the
American Federation of Labor, pro
posed a jjiinimum wage scale of $14
a week for the South and $16 a week
for the North. At the same time child
labor has been outlawed from the
mills.
Primo Camera, Italian boxer, knoc
ked out Jack Sharkey in the sixth
round of scheduled 15-round bout
and thus became the world’s heavy
weight champion, boxer.
State Senator Angus Dhu McLean,
of Washington, N. C., champion of
public school education in North Car
olina, has accepted an appointment
as Assistant Solicitor General of the
United States.
iNorin uaroiina s cnree per cent
tax upon the sale of all merchandise
by retail merchants, the highest in
the United States, became effective
Saturday, July 1. The following arti
cles are exempt from the sales tax:
flour, meal, meat, lard, fresh milk,
molasses, sugar, salt, coffee, gasoline,
and commercial fertilizer.
Dr. William E. Dodd, United States
Ambassador to Germany, paid short
visits to his old home in Wake and
Johnston counties Saturday.
Col. Roscoe Turner, veteran racing
pilot of Hollywood, set a new trans
continental speed record when he
won the cross-country dash of the
National Air Races Saturday. His
time from New York to Los Angeles
was 11 hours, 30 minutes. Jimmy
Wedell, of New Orleans, came in
thirty minutes behind Turner.
The Italian air Armada of 24
planes, under the command of Gen
eral Italo Balbo, landed in London
derry, Northern Ireland Sunday. They
expect to fly across the Atlantic on
a good-will mission to the Century
of Progress exposition in Chicago,
A freak storm of less than 17 min
utes durion, sweeping into Chicago
from the Great Lakes, wrought dam
age estimated at $1,000,000 and caus
ed injury to more than a score of
persons Sunday. Forty cottages were
wrecked and 50 more unroofed in a
57-mile an hour wind.
The North Carolina cotton acreage
reduction campaign is far behind its
goal with only 19,333 acres pledged
against the goal of 363,000 acres, ac
cording to statement of Dean I. O.
Schaub, of N. C, State College. The
campaign started June 26 and is to
end July 8. However, Dean Schaub
is confident that the state will pledge
it’s full quota by Saturday.
Local Concerns Deliver
Many New Cars
The automobile business seems to
be picking up. Recent deliveries of
Chevrolets by Castevens Motor Com
pany are as follows: Miss Ethel Mox
ley, High Point, a coupe; C. C. Cas
tevens, Sparta, a sedan; W. R. Mc
Neil and Fender Bros., of Laurel
Springs, trucks.
Alleghany Motor Sales has deliv
ered Fords to the following people:
Dr. T. R. Burgiss, sedan; R. G. Hop
pers, Laurel Springs, coupe; Gene
Carpenter, Sparta, pick-up; Walter
Weaver, Roaring Gap, pick-up.
Vacancies Announced
By The Marines
A limited number of applicants will
be selected for enlistment in the Uni
ted States Marine Corps at the Re
cruiting Office, Post Office Building,
Savannah, Ga., during the month of
July,
-The Marine Corps maintains high
standards of educational and physical
qualifications of those who are selec
ted for enlistment. Only young men
of good moral character are accepted
for enlistment whose educational
qualifications are equivalent to those
of a graduate of a high school.
Many Marines are'selected for sea
dlity on board battleships and crui
«|rs and are given splendid opportu
nity for travel. During an enlistment'
. ■ one will travel thousands of miles
A;' and will visit many strange and in
vesting lands.
Application blanks will be mailed
high school graduates upon request.
mm
*
* VETERANS NOTICE! *
* War veterans interested in Emer- * ,
* gency conservation work, coinmu- *
* cate with C. A. Miles, assistant *
* director of relief, Sparta, N. C., * ,
* at once.
SPARTA LOSES FOURTH
OF JULY GAME HERE
Scottville Wins By 4-Point
Margin.
Sparta lost an exciting game to
Scottsville Tuesday by a score of 14
to 10. The box score follows:
.6
6
6
Scottsville, pos.
Jones, ss...
Gambill, If.
Shepperd, W., 2b...
McMillian, K., c.
McMillian, E., lb.5
Shepperd, G., 3b. ...
Black, rf.
Cox, cf...
Absher, p.........
Perkiifs x .
Totals, ......
Sparta:—
Joines, lb. 5
Reeves, L. cf.5
Perry, ss..3
Edwards, c.. 5
Moxley, 3b.4 1
Nichols, 2b.5 0
AB. R. H. Po.
.6 10 3
2 11
2 13
0 0 4
2 1 11
1
4
1
1
...5
.5
.3
.5
.1 0 0 0
.48 14 11 27
1
4
0
2
1
0
0
3
1
4
Gentry, rf. ...3 0 0 0
2 0
1 0
0 0
Bledsoe, If.4 1
Reeves, p.:.. .2 1
Wyatt, p. .. 2 0
Atwood, x . —1 0 0 0
Totals, . 39 10 12 27
Next Saturday afternoon on the
local field in Sparta, Grassy Creek
will play Sparta. Game called for
3:00 o’clock.
SCOTTVILLE DEFEATS
GRASSY CREEK
McMillan Stars For Scottville
The League leaders in the Tri
County League added another vic
tory to their number last Saturday,
when they took Grassy Creek in
camp for an 8 to 5 beating.
McMillan, hurling ace from Scott
ville, went the full round, allowing
only 7 scattered hits, while his team
mates collected 13 off of Gambill.
Batteries for the day for Scottville
were: McMillan, and McMillan;
Grassy Creek, Gambill, Spencer, Cof
fev. The box score is as follows:
Scottville, pos.
Gambill, cf. .
Shepherd, G. 3b.
McMillan, K., c.
Shepherd, W., 2b.
McMillan, E., p.
Black, If.
Jones, ss.
Perkins, lb...
Atwood, rf.
Grassy Creek:—
Young, C., If..
Blevins, 3b.
Coffey, ss.
Spencer, G., c.
Spencer, B., lb. ..
Greybeal, W., cf.
Seygraves, 2b. .........
Greybeal, H., rf. .
Gambill, p.
AB.
.6
..5
...4
......5
...5
.4
.5
.5
.4
.4
.4
.4
...A
......4
.....4
.. ,-4
..4
...4
H. R.
1 1
2
1
2
1
1
3
0
2
0 0
0 0
2 2
1
3
0
1
0
0 0
College Holstein Breaks
State Fat Record
The registered Holstein cow, North
Carolina State Echo Artis, bread and
owned by the College of Agriculture
at Raleigh, N. C., has broken the
State butterfat record in the senior
2-year-old yearly class B division.
Her yield as officially reported by
the Holstein-Friesian Association of
America is 565.6 pounds fat and 17,
872.8 pounds milk. The College kept
close account of the feed consumed
and value of her product and report
ed that she ate 5,331 pounds of grain
consisting of a mixture of 400 pounds
corn, 300 pounds cotton seed meal,
200 pounds wheat bran and 100
pounds oats. Total cost of her feed
was $131.60 and the value of product
sold was $639.09, which leaves a pro
fit above feed cost of $507.49.
Mrs. J. H. Doughton left last 1
Thursday, going by plane from
Greensboro to Philadelphia, where
she was called to the bedside of her
sister who is slightly improved since
that time.
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FORMER CHAIRMAN
OF BOARD OF
EDUCATION RETIRES
M. A. Higgins Served Board
21 Years.
In a recent issue of The Times the
Board of Education recorded an ex
pression of appreciation for the ser
vices rendered by Mr. M. A. Higgins,
who has recently retired from the
Board after many years of service.
He first became a member of the
Board of Education in 1903, at which
time Prof. E. H. Wagoner, of White
head, was superintendent of schools.
He served as chairman for the ensu
ing three years and retired from the
board in 1906.
In 1915 he became a member of the
Board for the second time, was elec
ted chairman of the board, and has
served continuously as chairman of
the Board until his present retire
ment. In his many years of service
he made annual settlements with ev
ery county treasurer except one since
1903, and served with every county
superintendent of schools except one
since the same date.
Much progress in educational work
in Alleghany has been recorded since
1903. When Prof. E. S. Wagoner first
became county superintendent of
schools four years prior to this date,
there was not in Alleghany County
a single patent school desk and no
blackboards, except pieces of painted
plank in two or three schools. There
was not a single schoolhouse in the
county at that time with as many
as four classrooms, and at least half
of the present school districts had
no schoolhouses at all. To Prof. WaT
Ejoner must go the credit for the first
progressive public school movement
ever undertaken in Alleghany Coun
ty, and to Prof. S. W. Brown, for the
establishment of one of the best pri
vate schools at Sparta, which the
western part of the State has ever
had.
LOCAL FUNDS MUST PAY
FOR HOSPITAL BILLS
New Rule Effective June 30.
Acting director Ronald B. Wilson
af the Governor’s Office of Relief,
Ftaleigh, has issued the following
memorandum on hospitalization to
be paid out of Relief funds:
After June 30, 1933, payment
?rom Federal emergency relief funds
)f hospital charges for relief cases
will not be authorized. You are there
fore directed to arrange for such pay
ments as may be necessary through
3ther channels.
The National Federal Emergency
Relief Director, Mr. Harry L. Hop
tins, is establishing this as a nation
il policy, aplicable to all states. The
position is taken that support of in
stitutions is a normal responsibility
jf local communities, which must be
met by local funds.
Within the present month arrange
ments should be made to care for
lospital expenses of patients now
Hospitalized from local funds for
such time as may be necessary after
June 30. No new patients should be
idmitted after that date except as a
responsible charge against funds of
(1) the county, (2) the municipality,
or (3) a responsible private agency
or individual. These instructions ap
ply also to the care of tuberculosis
patients now being maintained at
either the State Sanatorium or at
county sanatorium.
Please note that work relief lab
orers are covered by insurance
igainst injuries incurred while at
jvork, and that included in insurance
coverage is necessary-medical and
Hospital care, subject to awards of
Lhe State Industrial Commission in
iccordance with provisions of the
Workmen's Compensation Act.
Hospitals of the State are being,
notified direct with regard to policy
ibove outlined.
Very truly yours,
RONALD B. WIIjSON,
Acting Director of Relief.
LOCAL MAN SUSTAINS
INJURIES IN FALL
Martin Honaker, carpenter fore
man for the Fowler-Jones Lumber
Company, fell from the joists in the
balcony of the courthouse Saturday
morning and sustained deep cuts in
the leg and forehead and severe
bruises of the body. No one saw him
fall. When he was discovered some
time later, he was unconscious.
He was carried to the office of Dr.
Doughton who dressed his wounds.
Later he was carried to his home,
where he is reported to be improving
nicely.
Communion Services Sunday
The communion meeting at Plea
sant Home Church will be held on
the third Saturday and Sunday in
July. Everybody is cordially invited.
SPARTA WINS IN
TEN-INNING GAME
Four Home Runs Feature
Game.
Sparta won over Laurel Springs
Saturday in a hard fought ten inning
ball game, by a score of 11 to 10.
*Edwards, Perry, and Nichols led
the hitting for Sparta, each getting
a home run. Thompson hit a homer
for the visitors.
The box score and summary is as
follows:
Laurel Springs pos. Ab. R. H. PO.
Osborne, 3b.4 W 2 2
Tucker, J., rf. . .5 110
Thompson, lb. . 4 1 1 14
Bare, 2b. 5 2 3 2
Cox, c.. .4 12 9
Moxley, cf.. .5 111
Miller, ss. ..,...5 110
Tucker, T., rf..5 111
Pruitt, p. 3 110
Sheets, p.2 0 0 0
Farrington, ss. 1 0 0 0
Totals, . . .43 10 13 29
Sparta:
LOCAL MERCHANTS DIS
APPROVE SALES TAX
Joines, W., lb.
Reeves, L., cf.
Edwards, c. ...
Perry, ss.
Sanders, If. ...
Gentry, 3b.
Nichols, 2b.
Bledsoe, rf.
Reeves, p.
Joines, E., rf.
Hines, .....
5 1 1 15
5 3 2 0
5 2 4 6
5 13 1
4 0 0 1
5 0 0 1
5 2 3 5
.3 0 0 1
3 2 10
2 0 10
10 0 0
Totals,
43 11 15 30
Adopt Schedule for Collet.*
ing Taxes.
Considerable dissatisfaction with
the sales tax was expressed at a
meeting of merchants from Sparta
and other sections of the county in
the Dalton Warren Store Friday
night. The meeting was called for the
purpose of deciding which schedule
to use in making collections of the
tax from the customer.
The group seemed to be unanimous
in its decision to inform each pur
chaser that he was paying a tax over
and above the purchase price of the
goods. This method, according to
statements by members of the group,
is the best way to sway public opin
ion against a retail tax and even
tually bring about its repeal from
the statutes of the State. Those pre
sent were united in their opposition
to such a method of taxation, and
several said that they would do all
in their power to bring about con
certed action for repeal of the law
in the next General Assembly.
Before adjourning, the group adop
ted schedule No. 2, which has the fol
lowing rates:
lc to 17c—no tax.
18c to 35c—collect lc.
36c to 66c—collect 2c.
67c to $1—collect 3c.
On sales above one dollar a straight
three per cent will be colected.
Stores represented were as follows:
B. & T. Drug Co., Smithey’s Cash
and Carry, Jay Hardin, Dalton War
ren, Ray’s Lunch, Alleghany Motor
Sales, Castevens Motor Co., Reeves’
Variety Store, Meredith Richardson,
of Whitehead, Sanders Store of Strat
ford, and Thompson Bros, of Glade
Valley.
Commissioners Notice
Afteh the first Monday in Au
gust, all land on which taxes have
not been paid, will be advertised
for sale by the Sheriff. The time
has been extended from July 1,
but after the above date no exten
sion will be granted.
D. C. DUNCAN,
Chmn. Board of County Com.
Methodist Church News
C. W. Russell, Pastor
The pastor will preach at the fol
lowing places Sunday and Sunday
night:
Shiloh, at 11:00 A. M.
Piney Creek, at 2:30 P. M.
Potato Creek, at 8:00 P. M.
The Cokesbury Training School at
Cox’s Chapel met with very good
success. There were twenty-eight who
took the course for credit and receiv
ed certificates. Names will appear in
Church news next week.
Cemetery Cleaning
All those interested in Crabcreek
Cemetery, are requested to meet
there on the last Friday before the
fourth Saturday and Sunday July
21st, for the purpose of cleaning off
the grounds.
Mrs. B. O. Edwards of Asheville,
who has been spending some time
with her parents, Congressman and
Mrs. R. L. Doughton, returned home
Wednesday.
BOARD EDUCATION
ADOPTS NEW CER
TIFICATION RULING
Alleghany Ranks 99 th in
Teacher-Training.
Mr. M. E. Reeves, Chairman of the
Board of Education, has received a
letter from the Department of Rural
Social Economics of the University
of North Carolina, stating that Alle
ghany ranks rather low on teacher
training. After considering the facts
in this letter, the Board of Education
adopted a resolution, which requires
al lteachers with low certificates,
who expect to teach in the county,
to raise their certificates to a higher
classification within a two-year per
iod. Both the letter and the resolu
tion are printed below.
The Letter:
Mr. M. E. Reeves
Laurel Springs, N. C.
Dear Sir: Your recent postal to the
University of North Carolina has
been referred to me. We do not have
a recent issue of the University News
Letter on the training of teachers.
However, I have looked up the infor
mation deSired by you which appears
in State School Facts, Vol. VIII, No.
4. This publication is issued by the
State Department of Education. The
following are the facts for Alleghany
County for the years indicated:
For the year 1930-31, the last year
for which we have data, Alleghany
County ranked 99th in training of
teachers—the index being 547. This
means that the average teacher in
Aleghany County had a high school
education and almost a year and a
half of college work. Only one coun
ty had poorer trained teachers upon
an average.
In 1929-30, Alleghany ranked 98th
—the index for that year being 518.
In 1928-29, Alleghany ranked 88th,
with an index of 465.
This shows that the average teach
er was better trained in 1931 than in
1929 but ,that the rank of Alleghany
has declined from 88th to 99th posi
tion.
In case you are interested in fur
ther details, I sugest that you write
to the State Department of Educa
tion for a copy of the above issue of
State School Facts.
Sincerely yours.
SHH :IW. S. H. HOBBS, Jr.
Whereas, the Board of Education
has heard with regret that Alleghany
County is rated for 1930-31 in the
matter of the training of its teachers
as the 99th county in the State, which
means that on an average each
teacher in the county had a year and
one-half in college after leaving high
school and that only one county in
the State had more poorly trained
teachers than Alleghany (this infor
mation being supplied by the Depart
ment of Rural Social Economics of
the University of North Carolina.
Resolved (1) That in the opinion
of the Board of Education the teach
ers of Alleghany County will not be
satisfied tocontinu e this low ranking
in training but will be anxious to
improve their training and raise their
certificates.
(2) That no teacher will be em
ployed in Alleghany County after Ju
ly 1, 1934, holding any certificates
as low as Elementary B.
(3) That no teacher will be em
ployed in Alleghany County after Ju
ly 1, 1935, holding any certificates
as low as Elementary A.
This gives all teachers one or two
years notice to meet the above re
quirements.
By order of the Board of Education
July 3, 1933.
M. E. REEVES, Chairman.
G. N. EVANS,
JOHN C. HALSEY.
JAS. M. CHEEK, Sec., Board.
COMMUNION SERVIC ES
I
The Lord’s Supper will be observed
at the Sparta Baptist Church next
Sunday at the morning service. It is
the pastor’s sincere hope that all the
membership of the church can be pre
sent. Representatives from other
Baptist churches have a cordial wel
come to come and sit at the Lord’s
table with us. We want it to be a
home-coming day. The Sunday School
convenes at 10 o’clock. May we not
remember that every Christian’s high
calling demands that he be zealous
for the Lord and that we keep His |
holy Sabbath. i
The pastor will begin a revival
meeting at New Hops church next
Sunday night and it is the plan to
continue for ten days.
The annual associational W. M. U.
are meeting with the Laurel Springs
Church Wednesday of this week with
an interesting program.
J. L. UNDERWOOD, Pastor.
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FEDERAL FUNDS AVAIL
ABLE OF PUBLIC
SCHOOL BUILDINGS
The provisions of Sections 202 and
203, Title II, of the National Recov
ery Act, among other things, make
Federal funds available for the re
pair, improvement and construction
of public buildings in the various
states and municipalities. Public
school buildings come within this
classification, but the Federal Gov
ernment “shall not grant funds in
excess of 30 per cent of the cost of
the labor and materials employed in
such projects.”
The administration of the act will
be under a Public Works Board in
Washington, but all applications for
federal funds will be received and
first passed upon by a state adminis
trator who will be assisted by a tech
nical expert sent from Washington,
state administrators approve will be
Only such projects as these various
submitted to the central administra
tive office at Washington.
In passing upon each project sub
mitted from the state administrat
ors, the Washington office will con
sider the folowing pointls: “General
policy, soundness from an engineer
ing and technical standpoint, legal
feasibility, financial setup, economic
desirability, i.e., relation to unem
ployment and the revival of industry
and from the standpoint of coordinal
planning, taking into account the so
cial desirability of the project and
its relation to other projected works.
“Any conflicts that may arise with
reference to a project from these var
ious points of view will be ironed out
by a board of investigation and re
view which wil reject certain projects
and recommend others for approval
to the Speical Board for Public
W orks.
“The requisites which a project
should possess in order to entitle it
to consideration are the following:
“1. The pproject should be socially
desirable in the sense of contributing
something of value to the equipment
of the community and should not be
a mere makeshift to supply work.
“2. No work should be constructed
which would require for its mainte
nance or operation an additional out
lay by the Federal Government.
“The priorities to which different
classes of projects should be entitled
are as follows:
“1. Projects which can be entered
upon at once and completed with rea
sonable speed should be preferred to
projects which would be spread over
a relatively long period. This is in
order to stimulate immediate revival
of employment and industrial activi
tyy.
“2. Projects which are located in '
or near a center of unemployment '
should be preferred so far as prac
ticable to those located in areas '
where the problem of unemployment
is less acute.
“3. Projects which are integrated
with other projects into a significant .
plan should be preferred to projects
which are isolated and unrelated.”
The Board of Public Works was '
created to be of service. Its purpose
is to put a liberal interpretation upon
the provisions of the Act. “Plans for
all projects for which federal funds ^
are sought should be gotten ready
a ssoon as possible to submit the
state administrator. United public
support of civic and commercial bod
ies should be secured for all projects
which are submitted,” and it is hoped j
that public school boards will be alert
to the interests of the school systems .
under their respective jurisdictions.
Application blanks are now avail- *
able at the office of Donald H. Saw- *
year, temporary administrator Public (
Works Board, Department of the In- 1
terior Building, Washington, D. C.
Commissioners Approve
Small Number of Claims
No business of outstanding impor
tance was transacted at the regular
meeting of the Board of County Com
missioners Monday. A number of
small claims were approved and is
sued. There was some discussion con
cerning the employment of agricul
tural teachers and the county nurse,
but no definite action was taken.
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MAXWELL GIVES RULES
REGARDING SALES TAX
Merchant Cannot Absorb Tax
Must Pass It On To
Consumer.
Since the sales tax which became
effective Saturday has been the occa
sion for a great deal of discussion,
and some misunderstanding, the full
text of the rules and regulations set
up and promulgated by Commission
er of Revenue Maxwell, are given be
low.
The rules and regulations herein
after set out are adopted in pur
suance of authority of general pro
visions of Article V of the Revenue
Act and the under the specific duty
imposed by a supplemental act enti
tled "An act to Provide for Regula
tions so as to Prohibit Unfair Trade
Practices in the Administration er
the General Retail Sales Tax.” This
supplemental act imposes upon the
Commissioner of Revenue the duty
and responsibility of adopting
promulgating rules and regula
governing the methods to be
by merchants in adding to the price
of their merchandise and passing on
to purchasers the average equivalent
of the tax of 3 per cent upon retail
sales. In pursuance of this authority
and responsibility the following rules
and regulations have been adopted,
and are now promulgated, and in
accordance with the terms of the act
become a part of the law governing
retail sales, effective on and after
the first day of July, 1933:
Rule 1. Compulsory Provision for
Adding The Tax.
Every merchant shall add to the
sales price of merchandise approxi
mately the average equivalent of the
tax of 3 per cent upon gross sales of
taxable merchandise according W the
terms set out in Rule 13 of these re
gulations.
Rule 2. Rule for Computing Tax.
It is optional with each merchant
or by agreement with groups of mer
chants, whether the tax shall be
shown as a separate charge on each
sale of merchandise. Whether shown
as a separate charge on each sales
ticket or not, it will be assumed that
3 per cent of the price charged the
purchaser is tax and 97 per cent is
the price of the merchandise. The
amount of tax liability to the State
will be computed on 97 per cent of
the total of gross sales on the basis
of the price the purchaser paid for
the merchandise.
Rule S. No Double Tax.
Wherever a sale of merchandise
taxable under Article V is made un
ler a section of Schedule B, also le
vying a tax upon sales, and the sale
s to a merchant for re-sale, the tax
ander Schedule B shall be at the
wholesale rate of one twenty-fifth of
>ne per cent, to avoid double taxa
:ion of the same merchandise.
Rule 4. Exempted Articles
Specific acticles of food,to-wit:
Flour, meal, meat, lard, milk, molas
ses, salt, sugar and coffee, are ex
impted on condition that “the retail
nerchant shall keep accurate and se
jarate records of invoices and sales
)f the exempted articles in such form
md detail as may be prescribed by
he Department of Revenue.” The
>est compliance with these conditions
s an accurate separate inventory, as
tales are made of every sale of an
ixempted article, to be supported by
i complete record and file of invoices
ind purchases of exempted acticles.
iecognizing the inconvenience of this
nethod and having authorityy at any
ime to change regulations when ad
used by experience, it will until fur
her notice be accepted as a compli
ince with conditions if accurate re
:ords and files are kept of all invoices
ind purchases, and the amount of re
ail sales of exempted articles may
>e computed by adding to the total
nvoice price of exempted articles the
Lverage ’ gross profit on sales of such
Lrticles. The amount of sales of ex
empted articles computed in this way
nay be deducted from total gross
lales to arrive at the amount of tax
able gross sales. This rule is adopted
experimentally to avoid a burden
some amount of detailed accounting,
md it will greatly facilitate obser
vance of this rule if wholesale mer
ehants, in billing sales to retail mer
ehants, will adopt a distinguishing
:olor of invoice for separate listing
>f exempted articles. They are there
ore requested to co-operate in this
nethod and for uniformity of prac
ice the use of the pink invoices is
luggested for exempted articles. The
ilternative method of reliance upon
nvoices as the basis for determining
the amount of sales of exempted arti
cles is permitted upon the further
condition that inventories of exempt
ed articles at the end of the month
will be assumed to be the same in
amount and value as the inventory
of exempted articles at the beginning
of the month.
Exempted sales of merchandise to
(CONTINUED TO PAGE 3f
    

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