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Show PAGE ETGHT PROVO (UTAH) EVENING HERALD, TUESDAY, AUGUST 23 1932 UNCLE SAMS NEW TAXES' WHERE TMEY MIT YOU AND HOW! Charitv Games Taxed If Part 'of Gate Goes For Other Purposes EDITOR'S NOTE: This i th 10th of 20 tlaily article explaining the new federal tuxes. Si By ROBERT TALLEV NEA Srviro Writer (CopyriRht 1932. NEA Service Inc.) Charity entertainments, educational educa-tional programs and benefit affairs af-fairs for which admission is charged charg-ed are exempt under the federal revenue law noing applied in 1931? but there is a very fine line of demarkation as to where such exemption ex-emption applies and where it does not. Because of the tremendous mass of complice ted detail, which covers dozens of printed pages in the Internal In-ternal Revenue's book of regulations, regula-tions, any person or- organization planning such an event would do well to consult the nearest internal inter-nal revenue collector in advance. In the main, the admissions tax (10 per cent when the amount is more than 40 cents) does not apply ap-ply to proceeds which inure exclusively exclu-sively to the benefit of religions, educational, or charitable institutions, institu-tions, welfare societies, musical societies, benefit affairs for firemen, fire-men, policemen, war veterans, etc. provided no part of the net earnings earn-ings goes to the benefit of any private stockholder or individual. But the law has its oddities. Benefit boxing matches and wrestling wrest-ling matches are taxable, even though every penny- goes to some worthy cause. Likewise, college athletic games are taxable if the proceeds inure cither wholly or' partly to the benefit of the college, West Point and Annapolis includ, ed But high school athletic contests con-tests are exempt. A church, for- example, can give a tax-free performance of religious or educational nature. But a church athletic or soc ial club does not qualify as exempt, even though its -meetings or entertainments are held in the church basement. Suppose a football game is play- (! hi twecn a college team and a t'.im recruited for charity. The college twins it;i sha-c of the receipts re-ceipts into the college treasury, while the opposing team turns its share over to a charitable organization. organ-ization. All admissions to the game ;iie taxable, since the proceeds in-ire in-ire in part to the benefit of a college. col-lege. A:, a general rule, agricultural fairs, etc., are exempt. Thus, a stock show exhibiting blooded hordes may be tax free but a horse show using these same horses lor fancy riding and driving is classed as a social or entertainment entertain-ment event and is therefore taxable. FARMERS JOIN TO HOLD WHEAT NEXT: fees, etc. Club due, initiation ADMlSTlOHTAX OICHABTTY EMTFRTAlNMfcNTr, &WEFIT GAMES', rrc. :s- SLICED SPICED HAM We are sure that you'll agree with us that this is a little the best Lunch Meat ever prepared. Sliced Ham is cooked in natural j u i c es, season e d and spiced. It will be sliced and ready to sell at 23c per lb. all day Wednesday. Wed-nesday. A pound will serve a large sized family. "GINGER ALE" Canyon trips are not co mplete without some refreshing re-freshing drink, Wednesday our storje will sell pint bottles of Becker's Ginger Ale at only 10c per bottle. Buy up several bottles at this low price. LIVER Wednesday our market will be prepared to sell Beef Liver o r Pork Liver ( fresh and tender) ten-der) at 7c per lb. - You'll enjoy this for a change. CANDY We have just received re-ceived a fresh shipment of fancy fan-cy high grade Candies, consisting consist-ing of Cocoanut Bon Bons Iced Nut Goodies, Copenhagen Co-penhagen Kisses, Wild Cherry Cardinals, Car-dinals, and like numbers, that usually sell for 25c per lb. We will sell these Wednesd ay at 15c per lb. CORNED BEEF "Corned Beef is an item; that is always al-ways g o od to 1 have on Hand in : " case . a hurried lunch' is needed. We will sell this Wednesday- f 6 r the low .price : of BOAT WORKS DESTROYED COEUR D'ALENE, Ida., Aug. 23 U'.IH A $30,000 fire of unknown origin completely destroyed the Brauti-gan Brauti-gan boat works at Sanders Beach, Coeur D'Alene early Monday. GENESSE, Ida., Aug. 23 U.R i""M- t larmers of a great wheat producing section have joinet forces in a combined effort to bring wheat over to the profit side of th ledger. Washington and Idaho ranchers o the Pullman, Wash., Genesse, Idaho section whose joint crop totals 5,000.000 bushels, have deciu-to deciu-to hold their crop for the ensuing ensu-ing two months unless they are of-iXied of-iXied a price which will bring a profit. Three hundred farmers signed the agreement. Still another campact was made by 100 Idaho wheat growers to hold their product for 60 days unless offered of-fered 75 cents for number 1 grade. Present price here is 37 cents. The agreements were reached at enthusiastic meetings. One speaker speak-er assertd that "Heaven helps thosi vvho help themselves." Another ob-;erved ob-;erved that such j;gre6ments wouP 'save the farmer." NESLEN, BLOOD CONTEST SEEN (Continued from Page One) made Tuesday morning in which lie advocated uninstructed delegations delega-tions at tonight's primaries. "Mr. Neslcn s managers com plained that some of the par tv leaders had discouraged the hold ing of a Neslcn meeting in Provo,' said Judge Morgan. "I think Provr city chairman George A. Brown did right in arranging a meetinc for Mr. Neslen, because I believe every candidate should be given a full and fair opportunity to present pre-sent his views to the party voters and workers; but I have advocated ind still advocate that Utah county send an uninstructed delegation to the state convention, hence I must decline to act as president of the Neslen-for-governor club." Heiress "Sells U. S. Short" M. I. A. CONVENTION SPANISH FORK Three L.D.S stakes, Palmyra, Nebo and Tintic joined in a "Y. L. and Y.M.M.I.A. convention Sunday at the Spanish Fork high school with 250 workers work-ers in attendance. J j I : '$3& w ON UTAH COUNTY FARMS WITH EXTENSION AGENTS Anita Baldwin above, one of the wealthiest women in the United States and heir to the millions of her father, the late E. J. "Lucky" Baldwin, race horse king, has announced-at her estate near Los Angeles that she plans to sell all her vast holdings and retire to Europe to study art and music. She is tired, she said, of the worry and care incident to the management of the estate of her father, who was reputedly the largest landholder in California. .Prior to going to Europe, she expects to make "ier home in Canada for an indefinite time.. The Utah Art Institute S'ientists claim two light garment;; gar-ment;; nro heLter for the health in winter than one heavy garment. The American press spent as much as $10,000 a day in cable tolls in the recent Japanese-Chinese-controversies, altho the United States was not officially in the conflict. TRADE and SAVE at SEWELUS 9c 6c SaEftedl IPeaimtuiGs Lb. EflDc Morning or Sego Tall Cans BEAKS So! fSfX VlTliUlU? Can Dry. Pack Can . 1 Brown Loaf Whole Wheat, 24-lb. Bag ........ lie (Be Assorted As You Like Them By PROF. B. F. LARSEN The Utah Art Institute was created cre-ated by an act of the third state legislature. Heber M. Wells was governor The law provides for the holding -f exhibitions of fine art in Utah, ; "or the purchase of pictures and ; other works of art which become the property of the state, and are i known as The Alice Art collection. The management of the art interests in-terests of the state is vested in a j board of five directors who serve without pay. They are selected by the governor and confirmed by the legislatcre. These board members are charged with tne responsibility responsibil-ity of holding exhibitions, purchasing purchas-ing works of art, caring for Utah's art treasures, promoting art lectures, lec-tures, throughout the state, and stimulating interest in beautiful things. The Utah Art Institute was created cre-ated largely through the efforts of Alice Merrill Home. She was elected to the house of representatives represen-tatives and expressed a determination determina-tion to work for tne development of art in Utah. She has continued to be a great friend to Utah artists, art-ists, she has introduced pictures into hundreds of homes and many schools. Her great interest anf ceaseless efforts In behalf of the Utah Art Institute is in a large measure ' responsible ror its success. suc-cess. . The state collections of at known as the Alice art collection and the State Fair collection, are housed in the state , capitol build ing. A few of tne pictures may ae viewed in the offices and in the rooms of the legislature, but most of the works of art are in the upper up-per rotunda where the lighting is very good. The officers of the Utah Art Institute In-stitute are as follows: B. F. Lar-sen Lar-sen of Provo, .president; Sarah E. AVOID COLDS IN FLOCKS Dr. D. E. Madsen of the Utah Sfete Agricultural college, advises that, "Early this fall when pullets are placed into the laying houses and are being prepared for their first season of tgg production, there are certain changes which may have a vital bearing upon the health of the bird, particularly with reference to colds. Many pullets have been brooded out on open ranges during the summer months and have become accustomed tp roosting in open shed-type colony shelters where drafts are unknown and ventilation is much more perfect. When the laying pns are made up, pallets from several such colonies are placed in one group. They are congregated in a larger group, the quarters are warmer and the roosting space appears unfamiliar and more crowded. Unless careful jurgment is used in ventilation of the house at this time, the birds are subjected to changes which may predispose the flock to an attack at-tack of colds, says Dr. Madsen. When the birds first enter the laying lay-ing coops the greater danger is probably from overheating. A few weeks later as the nights become colder, there la danger of cold drafts sweeping across the perches. be taken in those regions where previous outbreaks of botulism or special difficulties in canning have shown the soil to be heavily contaminated con-taminated with ttocse or other lieat- j resisting bacteria. This article will be followed by further instruc- I tions in safe canning by using ! home methods. Cross officials in the distribution of 27,368 tons of feed wheat. This emergency work occupied a large part of the agents' time from the end of October to the forepart of May. The following has been received at the extension office from the U. S. department of agriculture: "Government research workers work-ers recommend no method of home canning of non-acid vegetables vege-tables and meats as being safe except the pressure cooker cook-er method." Since a number of cases of food poisoning have- been directly traceable to botulism, the. bacteria causing it have been studied in order or-der to find the temperature and conditions necessary for destroying destroy-ing them. They will not grow in salt solutions where the percentage percent-age of salt is higher than 9 per cent. They are destroyed at boiling boil-ing temperature if the sokrtion is sufficiently acid. With non-acid vegetables and meats there is no assurance that thev are killed at the temperature of boiling water unless the material is heated for as long as six hours. The heathrg time mav be decreased very much if a higher temperature is used. This is the reason for the recommendation recom-mendation that meats and non-acid non-acid vegetables ibe canned under pressure. Special precaution must Word has been received from the U. A. C. that the 21 county agents of Utah assisted farmers in making out applications for government gov-ernment feed loans through the office of-fice at Grand Forks, North Dakota and for seed loans through the government office at Salt Lake City. There were atxmt 4,000 feed loans made for approximat ly $476,000. There were 2.588 seed loans made for $268,505.17. County agents also assisted Red It is interesting to note that ple are moving back to .e farm. The U. S. Dept of Agriculture estimates esti-mates that 1,472.000 persons left farms'for towns and cities in 1931, and that 1,679,000 persons moved i'armward. The gain in number of persons living on farms was 648.000. For the year 1930 it was estimated that 1,766,000 persons moved from cities to farms and 1,727,000 persons moved from farms to cities these twq movements move-ments almost balancing each other. There was a slight decrease in the number of persons going to farms in 1931. and a considerable decrease in the number going to cities." Europeans have known of the chimpanzee for more than 500 years. V3 v 1 jgi- rr - Prices Effective Angrost 24, 1932 Sugar Utah Beet , 25-lb. Sack Flour Lehi Whole Wheat , e-....;....(55c Pork & Beans Bread Tea Honey Salt Rice 16 or. Tins Each 16 oz. Sliced White or Whole Wheat. Each . . Lb. Green Japan, pkg. 10c Orange Pekoe Free . . . sMg So ar Sweet Clover For Table or Kitchen Use. Fancy m Blue Rose . . . Powdered or Brown . Pkg.' ap Karrick. Salt Lake City, secretary; secre-tary; Taylor' Wooley, Salt Lake City, vice president; Wayne Johnson; John-son; SpringVinip treasurer; Florence Flor-ence E. Ware, Salt Lake City, publicity pub-licity and programme. I i503il7 CAMPBELL'S Rice Krispies Grape-Nut-Flakes Saimtiaflttnro30 3 Pkgs. Pork & Beans 3 um fl fte THAT NICE SOUTHERN UTAH MILD so Lb. asvs SDD8 Powdered or Brown 2 ibs. E5c 3 pkgs. 25c Peas or Beans i No 2 ens for S Gloss, Utah Yellow ,for3? Large Ones, Wheaiies, 2S pkgs. -A rs(s(ss J i- s ., 3c Dozen 29c ..... 3e ..... 23e ...... 'de ...:15c - IN OUR MARKET SliCeS Crater Cnte fOr SC lb."'.. E?amif?Qo we. .. z dr A TO MISSION BELL jyV4itT Bar Dried Beef . Medium Size Jars . . 2 for) f "Jumba. Size, 510 ....... vaniaioupe Sot . . V Strictly Fresh, Graded and Candled Dozen UTAH SPRING LAMB . y iiammi!i) ...nyjmoipo sr Lb. 4 CAULIFLOWER i PICKLING ONIONS GREEN PEPPERS- CELERY . ... Specials? limYf AFEW OF ra5SEJ.2-MINUTE STEAJKS s; JT0BES , Lb: 5c C, Each .;. 5c EASTERN SUGAR CURED A r-MONEY- 5 3 Lbs. . aoBars Ice Cream Salt 2 Lb8- Crackers Sardines 5c 5c 5 Tin 3pC v , ,5c 25c j White Laundry Purity 3 Lb. Sodas. Each Large Oval Tin. Each " 23c II 5 c Oc Vinegar White or Dark Gallon 22c Coffee Finest Quality Santos 1Aa Lb. ......... d&U FOR EVERY FAMILY NEED You can use our money to pay, debts, taxes, insurance; to make home improvements; im-provements; or to tare monoy on ' cash bar rains. Protr.pt, ComfiJrntUl Service Small Moiithiy Repayment in keeping writfa- preoot . dmy . wmkiag condition 4 Mlari. CTr .in and- eyv your n MONEY CSEDIT ACCOUNT Todtyt f 9c PEPOMAt FINANCE CO. 7S E. Cratrr St. Phoae 2lO Safeway Meats-Ground Meats-Ground Beef SS-u,-... Sliced Bacon Snd " Steaks .ori.b H6C Lamb Chops umnb. . flfcc Lard 2Lb" fl9 CASH SPECIALS FOR WEDNESDAY, AUGUST 24 dry "BOB WHITE" no Fats aw ntTv S n 1 "Clearwater" Can lARWATER" 2 j "GREEN & WHITE" l-Pound Package FfismitBiuite "VERNON" 2 -Pound Jar . ... aw o ABOVE SPECIALS AT ALL R. & W. STORES STEWART'S CASH MARKET Phono 68 SECOND WARD GROCERY Phone 12. . tTSftVtoRSTfV MARKET Phone 274. ... . . - i ' DUKE'S MARKET Phone 200 W.MOULTON Phone 6St.. .... -EAST SIDE MARKET Phone VX-I. THIRD WARD GROCERY Phone 661, MOUNTAIN CASH STORE Phone 1I1L 4 MARKET SPECIALS 1 .ru:ui . .... ... mmm - kh . .i.. jji.i . :mM wer - - ' i .. . iTtnmnnnMr r i ntrrwtl nl nMi ...! 4 sixilrAitl o cash MJki rnone o um v jnaii i aiAnivrii- rnone an DUKE'S MARKET Phone 200 i 'XWmmm GROCERJ-Phone 561 s- V TBone or Sirloin s: 4' "; - V' - '-' - ,," i v':-' V'i i ' . ' - : -. : . v ILb. - 'i . V-r. " - 1 - S l m S!ISCV3J hi Sliced t Lblr . r 1 'S. 4-,.-- c i - |