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Show 1 THE BUN. PRICE. FADE SIX FRIDAY, FEBRUARY 6, 1925 FRIDAY. UTAH-EVE- RY AM) GUARDIANSHIP fawn buildings is not deductible us expense. Deductions for personal or liv- PRORATE Consult County Clerk Or Notices cluth-inAS (SVEN OUT BY ing expenses, such ns repairs to the taxpayer's dwelling, cost of food, INCOME TAX lleNpeulive Signers For Further Information. education of ehiidren and sui'orth are not allowed. NUMBER EIGHT IN THE DISTRICT COURT OF CAR-tio- n COLLECTOR JAMES In Re Losses if incurred in a taxpayer's trade or business or profession or in County, State of UtahDeceased. David Crawford. Ratal ut insurance for not by compensated "any transaction entered into lor profit Notice to Creditors. Creditors in the or otherwise are deductible from gross income in determining net income up- above estate will present claims with WIIO? Single persons who had net income of $1000 or more or on which the income tax is asessed. To be allowed, losses not incurred in vouchers attached to the undersigned of the at the law office of .raff et A Putter-sogross income of $5000 or more, and married couples who had trade, business or profession must conform closely to the wordinghome Tavern building. Price Utah, on or or before net income of $2500 or more or gross income of $5000 or more statute. For example, a loss incurred in the sale of a taxpayers JESSIE April 10, 1020. automobile, which at the time of purchase was not bought with the intention CRAWFORD, Administratrix. must file returns. Lossps sustained First pub., Jan. SO; last Feb. 20, 1020. resale, is not a transaction "entered into for profit. WHEN? The filing period is from January 1 to March 15, 1925. of deductible. If sustained in the operation of a farm as a business venture ore TO CREDITORS ESTATE WHERE? Collector of internal revenue for the district in which in the operation of a farm operated merely for the pleasure of the taxpayer NOTICE of Frank Flno, Deceased. Creditors the person lives or has his principal place of business. will present claims with vouchers to they are not deductible. the undersigned at Sunnyelde, Utah, HOW? Instructions on Form 1040A and Form 1040. Also' the NUMBER NINE on or liefore the 21st day of March, law and regulations. Losses arising from fires, storms, shipwreck "or other casualty or from 1020. G1UL1S BERNARDO, Administrator of the Estate of Frank Pino, WHAT? Two per cent normal tax on the first $4000 of net income theft, whether or not connected with the taxpayers business, may be deductDeceased. Henry Kuggeri, Attorney deis automobile 1924 or home his in ed return. If income his from in excess of the personal exemptions and credits. Four per gross For Administrator. First Pub., Jan. 16; last Feb. 6, 1025. cent normal tax on the next $4000. Six per cent normal tax stroyed by fire or his property damaged by storm the loss is deductible for is Loss or whieh of in was incurred. it burglary property by theft on the balance of net income. Surtax on net income in excess the year NOTICE TO CREDITORS ESTATE an allowable deduction and need not be incurred in the taxpayers trade or of Oust Theodoras, Deceased. Credof $10,000. deAll are losses husiness. A loss from embezzlement is also deductible. itors will present claims with vouchNUMBER ONE ductible only to the extent by which they are not coinjicnBated foj by insur- ers to the undersigned at Box 2(1, Your income tax for the year 1924 ia lose, in proportion to your income, ance or otherwise. Hiawatha, Utah, on or before the 23d day of March, A. D., 1025. THEOthan was the tax for 1923. A rate reduction, however, is not the only beneNUMBER TEN DORE VASILTOU, Administrator of 1924. revenue afforded Increase the for the act in of fit by exemption the Estate of Gust Theodoras, Deceasthe books of the off and to debt be discovered worthless charged Any married persona, a 25 per cent reduction on ' earned income, and other ed. O. K. Clay, Attorney For Admincomincome in istrator. changes in revenue legislation are of immediate interest to every taxpayer. taxpayer for the year 1924 may be deducted from the gross of the First pub., Jan. 23; last Feb. IS. 1925. The revenue aet of 1924 requires that returns be filed by every single per- puting net income for that year. The return must show evidence thator-dinary son whose net income for 1924 was $1000 or more or whose gross income was manner in which the worthlessness of the debt was discovered and NOTICE TO CREDITORS ESTATE be would collection been have or and legal means for its unavailing. of Bart Clbrarlo, Deceased. Credit$5000 or more, and by every married eouple whose aggregate net income was ors will present claims with vouchers $2500 or. more or whose aggregate gross income was $5000 or more. Last Bad debts may be deducted in whole or in part When deducted the taxpayer to undersigned at Price, Utah, on be able to enow with a reasonable degree of certainty the amount un- or the before the 16th day of April, A. D., year returns were required of married couples whose aggregate net income must debts to allowed deductions with collectible. are Partial only. specific respect 1926. DOMENIC CIBRARIO, Adminwas $2000 or more. Husband and wife living together may include the income of each in a single joint return or each may file a separate return show- A valid debt proved to be worthless may not always be a proper deduction. istrator of the Estate of Bart Clbrarlo, Henry Ruggerl, Attorney For example, unpaid amounts representing wages, rentals or similar items Deceased. ing the income of each. Net income is gross less eertain specified reductions are For Administrator, Price, Utah. creditors in the nnleM as income included allowed deductions as not gross First pub., Jan. 80; last Feb. 20, 1125. for business expenses, losses, bad debts, contributions and soforth. The for the year in which the deduction is sought or in a previous year. period for filing returns is from January 1 to March 15, 1925. The return, return of the amount of tax due, must be filed The fact that expected income was not received does not reduce the amount NOTICE TO CREDITORS ESTATE accompanied by at least of John Pearodakls, Also Known As with the collector of internal revenue for the district in which the taxpayer of taxable income of the creditor. Unpaid loans made to needy relatives de-or John Psaros, Deceased. Creditors will not be would are no with friends or little repaid expectation that they has his legal residence or has his principal place of business. presnt claims with vouchere to the unductible, but are regarded as gifts. dersigned at Price, Utah, on or before NUMBER TWO the 10th day of April, A. D 1025. NUMBER ELEVEN Also BTTLIAKOS BTAGOPOULOS, The exemptions under the revenue act of 1924 are $1000 for single perWhere by reason of illness or absence from home additional time for Known As Styllan Stars, Administrasons and $2500 for married persons living together and heads of families. filing an income tax return is required the taxpayer should address to the tor of the Estate of John Pearouda-kl- s, Also Known As John Psaros, DeIn addition a $400.00 credit is allowed fog each person dependent upon and Commissioner of Internal Revenue, Washington, D. C., a request for an ex- ceased. O. K. Clay, Attorney For Ad18 his under the such is chief from if receiving support taxpayer, person tension. Collectors of internal revenue are not, as under preceding acts, ministrator. dert because mentally or physically yean of age or incapable of permitted to grant such extensions. The request must be made before the First pub., Feb. 6; last Feb. 27, 1925. fective. The normal tax rate under the revenue act of 1924 is 2 per cent on return is due on or before March 15, 1925, if made on the calendar year the first $4000 of net income in excess of personal exemptions, credit fur basis and must contain a full recital of the causes of the delay. An ex- STATE ENGINEER'S OFFICE. SALT Lake City, Utah, Feb. 2. 1925 Nodependents and soforth, 4 per cent on the next $4000 and 6 per cent on the tension of time for filing the return does not extend the time qf payment of tice le hereby given that E. B. Jorgenbalance. Under the preceding act the normal tax rate was 4 per cent on the the tax or installment thereof unless so specified in the 4xtension. As a sen, whose postoffice address le Salt any 8 first $4000 of net income above the exemptions and credits and per cent on condition of granting an extension the commissioner may require the submis- Lake City. Utah, has made application the remaining net income. The revenue act of 1924 contains a special pro- sion of a tentative return and estimate of the amount of the tax and the pay- in. accordance with the requirements of the Complied Laws of Utah, 1917, vision for reduced taxes which did not appear in previous laws. All net ment of at least of the estimated amount. as amended by the Session Laws of income up to $5000 is considered "earned income. On this amount the Utah, 1919, to appropriate ninety NUMBER TWELVE thousand acre-feof water from Fish taxpayer is entitled to a credit of 25 per cent of the amount of the tax. For Under the revenue aet of 1924 thousands of persons are required to file Creek in Carbon county, Utah. Said example, a taxpayer, single and without dependents, may have received in Is to lie stored In a reservoir, the 1924 a salary of $2000 and from a real estate transaction a profit of $3000. returns or income, although the incomes are not taxable. The act provides water center of the Impounding dam of 1924 net income Bhall filed whose returns for be that single every reby person Ilis total net income was $5000. Without the benefit of the 25 per cent which bears north 71 deg. 67 min. east duction his tax would be $80.00. His artual tax is $00.00. From his net in- was $1000 or more or whose gross income was $5000 or more, and by married 3875 feet from the southeast corner of Sec. 9, Twp. 12 South, Range 7 East, come of $5000 he is allowed a personal exemption of $1000. The tax of 2 per couples living together whose aggregate net income was $2500 or more or Salt Lake meridian. Said water will of which or $20.00 may be de- whose aggregate gross income was $5000 or more. The exemptions are $100 be released from the reservoir at the cent on the first $4000 ia $80.00, a married and for for $2500 aingle persons persons living together, plus center of the impounding dam and alducted. For the purpose of computing this credit, in no case is the earned lowed to flow down Fish Creek to Its net income considered to be in excess of $10,000. A taxpayer may have re- $100.00 credit for each dependent. A person may have a gross income of Junction with the Price river, thence ceived for the year 1024 a net income from salary of $20,000, but the 25 per $5000 and by reason of the deductions for business expense, bad debts, losses down Price river to the intakes of the income an A less have net of $1000. than and a soforth, single person may cent credit can be applied to only of this amount. following canals: Bryner ditch, Ober-t- o rehead as of returns the a of are $2500 ditch. Stowall ditch. Spring Glen family. Nevertheless, exemption NUMBER THREE Price Water company canal. quired in both instances. Heavy penalties are provided by the act for fail- canal, Pioneer Ditch No. 1 and No. 2, Carbon of the amount of tax due with- Land If you are single and support in your home one or more persons closely ure to file s return and pay at least Water and Power company canrelated to you and over whom you exercise family control you are the head in the time prescribed on or before March 15, 1925. al, Wellington canal, Tidwell ditch, 1924 the same personal to of a family and entitled under the revenue act of Snyder ditch, Farnham ditch at which polnte the water will be rediverted and exemption allowed a married person, $2500. In addition, a taxpayer is en- FARMERS OF EMERY FLAN ON conveyed by means of the various titled to a credit of $400.00 for each person dependent upon him for chief named canals and used from March ORGANIZATION rt 18 ia of such under or of either let to December 1st of each year aa a incapable years age person support, if supplemental because mentally or physically defective. Such dependent need not supply to irrigate fifty-fiv- e HUNTINGTON, Jan. 31 Prelimacres of land embraced thousand household. unmarried eon an For member be a of the taxpayers example, You coffee users to know that In NWH NWH. Sec. 19; SH. SH to perfecting a farmers organiinary who supports in his home an aged mother is entitled to an exemption of zation to NW NWH. Sec. 20; SWH agrimy cereal coffee substitute is carry on Sec. 29; all Sec. 31; WH NWK, $2500 plus the $400.00 credit for a dependent, a total of $2900. If from cultural enterprises, the commercial the best in tbs world and can be Sec. 32: all in Twp. 13 South. Range 10 choice the mother lives in another city, the son, although her chief support, club here held a special on had for eight (8) cents a pound. meeting East; WHSWH. Sec. 12; Wti, 8EH. would be entitled only to the $1000 exemption, plus the $400.00 credit The Sec. IS; NH NWH, SEH SWH. WH cents a pound when reports from Stop paying night, Thursday fifty SEH. Sec. 24; EH, NE14 NWH. Sec. mother not living with him, he is not considered the head of a family. An the various for coffee. Write today. project committees pre25; NEH. NTH SEH. SEH SWH. Sec. exemption as the head of a family can be claimed by only one member of a viously appointed were heard, recom86. Twp. 13 South, Range 9 East; EH. household. The $400.00 credit does not apply to the wife or husband of a NEH NWH. Sec. 1; EH, Sec. 12, Twp. mending such. Orson P. Madsen, farm 14 South, Range 9 East: WH. SEH, taxpayer, though one may be totally dependent upon the other. demonstrator for Carbon and Emery Sec. 6; all Sec. 7; 8HSWH. NWH NUMBER FOUR . Forest Grove, Ore. counties, was present and spoke in SWH. SWH SEH. Sec. 8; all Sec. 18; farm enterNWH NEH. Sec. 19; WH. SEH. SH The revenue art of 1024 provides that the status of a taxpayer relative favor of NEH. NWH NEH. Sea 17; SWH, to the amount of his jwrsonal exemptions shall be determined by apportion- prises. A committee on organization Sec. 15; all Sec. 20; SH. Sec. 21; all was I. Paul with Nelson, appointed ment in accordance with the nnmlier of months the taxpayer was single, marThe er capita wealth of the United Sec. 22; WH WH, EH SWH. Sec. 23; ried or the head uf a family. Under the preceding aet the amount of the ex- high school principal, as chairman. A states in 1924 was $40.00 as against SH. SH NWH, NWH NWH. Sec. 25; all Secs. 28. 27. 28; NEH. NEH SEH. emption to whieh the taxpayer was entitled was determined by his status as meeting will be held next week to or- only $13.45 in 1900. In 1914, just be- Sev. 30: EH. NWH, EH SWH. NWH branch the bnreau. farm a of a single itcrson, a married person or the head of a family on the last day of ganize fore the world war, it was $18.95. The SWH. Sec. 29; all Sec. 32; all Secs. S3, the taxable year, December 31st, if the return was made on the calendar year EH NEH. NWHNEH. NEH today is $4,500,000,000, 34. 35; Sec. Invention has a way by total wealth 36. Twp. 14 South. Range SEH, Unitto the basis, as most are. For example, a taxpayer married on September 30, 1924, whieh the blind provided director of the 10 East; all Secs. 1, 2, 3; NH. NH may "see moving arcording would lie entitled to an exemption of $1375. For the first nine months he is And yet there are those who ed States mint, and is growing very SEH. Sea 4; NH NWH. Sea 5; SH s pictures. classified as a single man entitling him to nn exemption of $750.00 SEH. Sea 9; EH. SWH. Sec. 10; all rapidly. the Hay of miracles is past. Secs. 11 to 16. inclusive; EH. EH of the $1000 exemption allowed a single iwrsou and for the last three say WH. Sec. 17; NEH. NH NWH. SEH months he is entitled to an exemption of $025.00 of the $2500 in finished much Motor will he cars The trouble with the average man NWH. NH SEH. SEH SEH. Sec. 21; exemption allowed a married eroii, if, on June 30th, a taxpayer ceased who easts liis bread on the water is brighter colors this season, according all Sees. 22 to 27, Inclusive; all Secs. Twp. 15 South, Range 10 being the head of a family the supjwrt in one household of a relative or that he expects it to come back in the to a trade magazine. It will also be 84, 85, 36.Secs. 1, 2, 8; NEH. Sea 10; East; all lf relatives being discontinued he is allowed an exemption of $1750 one. nicer to be hit a by pretty lorm of cake. all Sees. 11, 13, 13, 14; NH. See. 23; of the of the exemption of $1000 granted a single person plus one-haNH. Ser. 24, Twp. 16 South, Range 10 WH WH. Sec. 27; all of Secs. exemption of $2500 granted the head of a family. With regard to the $400.00 Radio programs that get you up Crossword puzzles have been o East: 28. 29; SH. Sec. 30; all Sea 31; EH credit for a dependent, the taxpayers status is determined as of the last early in the morning instead of keep- some value. They have taught a lo SWH. SEH. Sec. 32; all Sec. 33; WH. day of the taxable year. If, during the year, his Bnpport of such dependent ing you up all night would be more of people that Daniel Webster didnt Sec. 34, Twp. 14 South, Range 11 ceased he is not entitled to this credit. East; WH. Sea 8; all Secs. 4 to 9. Inbeneficial if not popular. write the dictionary. clusive; NWH. Sec. 10; WH NWH, NUMBER FIVE SEH N1VH. SWH NEH. NH SEH. Sec. IS; all Secs. 17 to Sec. 21, IncluIn making out his income tax for the year 1924 the business man, prosive; SWH. SWH SEH, Sea 22; all fessional man and farmer is required to use Form Secs. 28, 29. 80. 81; NWH. NWH regardless of whether A is his net ineomc was or was not in excess of $5000. The smaller Form SWH. Sea 32; all Sec. 33. Twp. 16 South. Range 11 East; SWH NWH, used for reporting income of $5(100 or less derived chiefly from salaries or SH. Sen. 6; all Sec. 7; NH. SWH. NH wages. Forms hare been sent to ersons who last year filed returns or inSEH. Sec. 18, Twp. 18 South, Range 11 East; all Sec. 17; 8WH. SWH come. Failure to receive a form, however, does not relieve the taxpayer from SEH, Sec. 1; SWH. Sec. 15; NH, his obligation to file a return and pay the tax within the time prescribed, Sec. 19; NH. Sec. 20: EH, Sec. 21; on or before M arch 15, 1925. Copies of the forms may be obtained from ofNH. Sen. 22, Twp. 16 South, Range 11 fices of collectors of internal revenue and branch offices. The tax may be East, all In Salt Lake base and meridian. This application Is designated paid in full at the time of filing the return, or in four equal installments, In the state engineer's office as File due on or before March 15th, Jane 15th, September 15th and December 15th. Na 9594. All protests against the NUMBER SIX granting of said application, stating the reasons therefor, must be made by The taxpayer must include in his income tax return for the year 1924 all affidavit In duplicate accompanied We feel that we have fulfilled our obligation to the items of gross income specified by law. In the case of a storekeeper, gross with a fee of 11.00, and filed in this office within thirty (30) days after income usually consists of gross profits on sales, together with income from people of these trading centers by providing good merthe completion of the publication of other sources. The return must show the gross sales, purchases and cost of this notice. LLOYD GARRISON, 8tate chandise at reasonable prices and by constantly telling, goods sold. The professional man, lawyer, doctor, dentist, must include all Engineer. them in our weekly advertising talks. Lincoln, the great Date of first publication Feb. 6, 1925; fees and other compensation received from professional services. The farmdate of completion of publication er must report as gross income the proceeds of sales or exchange of products Student of human nature, knew that if you do well by the Mnrch 6. 1925. raised on the farm or whether purchased by him and resold, lie must report will get their support. service needed and give people you also gross income from all other sources, such os rentals or profits from the We take no angelic credit for being honest with our cusgale of farm lands. Net income, upon which the tax is assessed, is gross inSeventh Judicial District, In For the County of Carbon, Stab come less certain deductions for business, expenses, losses, bad debts, contritomers, but we do know that oldfashioncd honesty, transUtah Flora Hughes. Plaintiff, butions and soforth. To take full advantage of the deductions to which lated in the light of present day business standards, pays Fred Hughes, Defendant. Summ entitled taxpayers should read carefully the instructions on the form under The State of Utah to the Said Defi the merchant You who values. will real find the gives the heads of "Income From Business Or Profession. ant: You are hereby summons appear within twenty days after very best that we know how to provide in every line of NUMBER SEVEN service of this summon! upon yo merchandise we handle. The final test is to come and see Net income, upon which the income tax is assessed, is gross income 1cm served within the county In which action le brought, otherwise wl certain specified deductions for business expenses, losses, contributions, bad for yourself. We carry such a variety that you can find thirty days after service and del debts ana soforth. A storekeeper may deduct as a business expense amounts most anything you want in our store. Everything to eat, the above entitled action, and In of your failure eo to do Judgment pent for rent of his place of business, advertising, premiums for insurance wear and use. be rendered against you accordlm against fire or other losses, cost of water, light and heat used in his place of the Ueiiiaml of the complaint, wj business, drayage and freight bills and the cost of maintenance and repair has been filed with the clerk of and A a and reasonable trucks to delivery wagons allowance for salaries. court. This action is brought to solve the bonds of. matrimony now professional man, such as a lawyer, doctor or dentist, may deduct the cost of Istlng between you and the plain supplies used in his profession, expenses paid in the operation and repair of O. K. Cl ,A T , Plaintiff's Attorney. P automobiles used in making professional calls, dues to professional journals, office Address, Price, Carbon Cou State of Utah. office rent, cost of water, light and heat used in his office and the hire of First pub.. Jan. 20; last Feh. 27, l! offiee assistants. The fanner may deduct as necessary expenses all amounts in the business on of amounts such as expended farming, carrying Wlatar Quarters, Clear Creek, Cutis Oats actually The older you grow the and Bunnyslda. paid in the production and harvesting of his crops, cost of seed and fertilicer moip j for age increases. respect minor to and farm cost cost of tools small of used buildings repairs used, up In the course of a year or two. The cost of farm machinery, equipment and Wedding announcements. The Bun. NHS It g, AIM, 1 one-four- n, th self-suppo- We Want Your Trade stand back of every gallon of oil or gas we aelL We are solicitoua of your patronage, not only today, but all the time. Therefore we must give you gaa and oil grease and crank case and transmission gear service that will make you a satisfied customer. Drive up any time. Yea air, we Purity Service Station Corner Main and Eighth Streets FRIGE, UTAH STANDARD COAL In Carbon County and Shipped Everywhere Mined Properties At Standardville, Utah one-four- th et one-fourt- h one-ha- lf one-four- th WANTED self-suppo- N-W- K, No Dust, No Ashes, No Clinkers . Unexcelled For Storage Purposes . STANDARD COAL CO. SALT LAKE CITY UTAH General Offices Ninth Floor Keans Bldg. Spring Canyon Coal Co. Mark Hetrick three-fourth- one-four-th one-ha- lf Minors and Shippers of the Celebrated Spring Canyon Coal Mints at 6TORRS, UTAH Gsnsral Offices, 817 Nswhouse Building. Balt Lake City, Utah. 10-1- 10-1- VALUES WITH US i ( WASATCH STORE CO. ABERDEEN COAL HIGHEST EFFICIENCY. Government squlvalsnt 2104 lbs, Unsquallad for storage, will not slack. Ths best of steaming and heating qualities. Independent Coal & Coke Co. at Kenilworth, Utah General Offices in ths Walker Bank Building. Salt Lake City. Mines FLOUR For your family Frida of the Valley made right here at Price ' end as good ag the heat Feed for you animals. Both theat at low coet Wo daliver. Farmers Mill and Elevator Company J. WILBUR BURNHAM Manager. What the congressional record needs to brighten it up is a good eomle strip and a crossword puzzle. streets are dangerous, and combined with speed, they are sometimes fatal. Wedding announcements. The Bun, |