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Show Social Security To Collect Tax On "Cash Tips" Recent amendments to the Social Security Act will affect employees and employers, in businesses where "cash tips" are received. The new changes apply beginning January 1, 1966, Roland V. Wise, District Director for the Utah District Internal Revenue Service advised today. All employees who derive income from "cash tips" will be required to maintain a daily record of tip income. When such cash tips total $20 or more in any single calendar month, such tips must be reported in writing to the employer by the 10th day of the following month. Mr. Wise noted that such tips constitute wages and will be subject to 4.27rf Social Security tax, and to income tax withholding. Employees are reminded by Mr. Wise of the additional Social Security benefits to be de rived from the inclusion of tips d as wage income, as now under the new law. Heretofore, tips have always been taxable income, but the employee received no credits for Social Security purposes for such earnings. The inclusion of cash tips as Social Security wage income will be a significant benefit to many employees craft Instrument Repair and Maintenarce. Seventeen hours, of college credit will be given for each quarter, and the course will run three quarters. To be eligible a person must be 18 years of age, either male or female, or a 17 year old who is a high school graduate will be also admitted. The Iowa state highway commission is experimenting with a program of coating bridges with reflective materials to make them more visible at night, and to point out the structures' width and height limitations. The two bridges selected for the experiment are narrow, and motorists are prevented from seeing them at a distance because the road. curves of in by Jeny Wood Well the big day pro-ide- in their eventual retirement, or lo the employees' survivors. Mr. Wise stressed that employees who receive cash tips should be certain to keep a daily record of this income, beginning January 1, 1966. Forms 941 and 941A, "Em- ployer's Quarterly Federal Tax Return", will be revised in a January. 1966. to provide column for use by employers to list "cash tips" reported by employees. Starting with the first quarter in 1966. employers must use these revised forms. College Course Offered With Job Guaranteed Announcement is made of a college course to begin Jan. 6, at Weber Slate College in Air- Howell Families Welcome Santa and Visitors the After of completion course the student is assured of a job at Hill Air Force Base at $2.65 an hour. Cost of the course is $165. several forms There which must be filled out prior to enrollment for the course. These may be obtained from Garland Puzey at the high school or at his home. Arrangements should be completed by January 1, for those who desire to take the course. are VISIT IN SALT LAKE Mr. and Mrs. Jack Shumway and daughters, Mary Ann and Vera Gene and son, David, visited with Mr. and Mrs. Steven Boyden in Salt Lake City on Christmas Day, after which they were all dinner guests of Mr. and Mrs. John Boyden. has come and gone and most of us can settle back wiih a most happy contented feeling. That jolly old man never missed a home in Howell. The Christmas festivities began with the Primary Christmas play Wednesday evening. The theme was the "Little Lost Doll". The children ail and looked like little aiit;els performed like veterans. They won the hearts of all. Santa arrived later in the evening and presented everyone with a bag of goodies. Thought Santa might leave a new baby at the home of the Loui Douglas's, but he waited until the Sunday after and left a little girl. Mr. and Mrs. Gary Olson an I family came from way back in the Berkley. Mich., to spend holidays with the Marceal Mr. and Mrs. Olsen were in Salt Lake City on Thursday to witness the marriage of their Shona, to Michael daughter, Dick Darter. Mr. and Mrs. Ilertzel were guests at the Olsen home over the holidays too. Hess Mr. and Mrs. Orland were guests at the home of Mrs. Alta Hansen Christmas day. Mr. and Mrs. Larry Wood and Mr. and Mrs. Robert Wood and family spent Christmas Eve at the Earl Wood home. Mr. and Mrs. Earl Wood spent Christmas day visiting relatives in Brigham and met with the rest of the Wood family at the home of Emma Wood for buffet supper. PAYNE GET TOGETHER The Payne family had their Sunday. family get together Those present were Mr. and Mrs. Chuck Hcrrick, Mr. and Mrs. Larry Bitten ard son, Mr. and Mrs. John L. Payne and family. Mr. and Mrs. Rusty Mr. Muir and and family, Mrs. Gary Payne and family. Mr. and Mrs. Johnny Chournos and daughter, Mr. and Mrs. Payne and family. The s Upgrading of Highway Management Sought Ramp-to"Governor Calvin has given the Highway Department approval to implement a management improvement contract with Roy C. and Associates," said Mr. Henry C. Helland. Director of Highways. Mr. Helland emphasized. "This is not a study, rather it will lead to concrete upgrading of Highway Department management procedure. The contract was first contemplated in May of this year but withheld was implementation pending the results of the Little Hoover Commission study. This L. n Jor-gens- management consultant contract will supplement the efforts of the Little Hoover Comto mission and is designed make specific recommendations on how best the Highway Department can put into practice many suggestions made in the reLittle Hoover Commission port," continued Mr. Helland. "Since many of the recommendations of the Little Hoover Commission are in outline form detailed implementation essary. is nec- "Mr. Jorgensen was responsible for the reorganization of the West Virginia division of that state's Highway Department." said Mr. Helland "The West Virginia operation is now considered by many to lx' the model of the nation Mr. Jorgensen's in reorganizing Virginia's Highway Department's maintenance oH'iation.s have resulted in better maintenance ami lower costs for that State. right-of-wa- right-of-wa- "Much efforts of Mr. in Utah will and right-of-wa- y Jorgensen's be in the maintenance said Mr. Helland. areas," "Now that we have the approval of Governor Calvin L. Mr. Rampton I have notified Jorgensen to expedite preparations to begin this study in January of I'M'S. The agreement is on a basis and may be terminated at any time," said Mr. Helland. month-to-mont- h Extension Classes To Begin Early In January The adult classes being offered by the Utah State University Extension program a; set up according to the numl)cr of persons who will enroll for the various classes. They will be held either in the Dear River area or Box Elder area, depending on the number enrolled from the two sections. Registration for all the classes will be held Jan. 5, at 5 p.m. at the Intermountain Indian School and the second at Box Elder Junior High School at 7 p.m., Jan. 5. Classes now listed to be taught are Production, Marketing Problems and Cases, Personnel Administration, Techniques in operation research, Organization of Educaand Administration tion, The Family in the Middle and Later years, Basic Concepts of Modern Elementary of Mathematics, Psychology Paynes were especially happy to have their grandson, Kelly, with them. He has been in the childrcns hospital where he underwent surgery on his legs. He had progressed so nicely they let him come home for Christ- Learning, and Methods Literature to of the Teaching Gifted. A class on Book Selections for Elementary schools is also being arranged with Jay Stokes as the teacher. Further information on any of these courses may be had by contacting William R. Merrell. Christinas Guests In Dewey ville The Leader Thursday, December 30, by Mrs. Wayne Fryer and Mrs. John DeVerl Olsen and two sons are spending the holiday time at the home of Mr. and Mrs. Louis Spaceman. They came from Iowa. They are also visiting with Finest Olsen and Gae Nell in Brigham Cit. Mrs. Olsen will In- - rememliered as Linda Spack-man- . Dr. Mi. and Mrs. Rupert Black-haare enjoying a visit with Capt. and Mrs. Kent Blackham and their children in Kansas. They left by air last week. ARRIVES FROM OREGON Inez Barnard came from the in PortL.D.S. Mission home land. Ore., to send the holidays with Mr. and Mrs. Melbourne Grow and children. Melbourne had the misfortune of having some hay fall on him last week. Mr. and Mrs. James Dixon of Brigham and family City visited at the Alvin Norr. Jay Norr and Wayne Norr homes, Christmas Day. Hack Lewis Mr. and Mrs. and Lisa came from Salt Lake City to spend Christmas at the Warren Haycock home. Also home from Salt Lake were City for the holidays Misses Judy Hess and Marilynn Fryer. Judi and Linda Petersen also were in Deweyville. day. FRIENDLY CIRCLE CLUB Maddux Ranch House in Brigham City was the setting for the annual Christmas party of the Friendly Circle Club. Th" ladies and their husbands enjoyed the dinner and program Each lady was presented a small gift from the Club. Mr. and Mrs. J. K. Scheih, Pocatello, Ida., spent the day with Mr. and Mrs. John Fryer 1965 and Artel. Mr. and Mrs. Henry Marble. Beva and Mary, and Mr. and Mrs. Steven Marble and Dale, drove to Malad. Ida.. Christmas Day to visit with Mr. and Mrs. Robert Evans and children. Mrs. Evans was Mae Marble. Mrs. Merlin Fryer, Kent. Nancy and Jan, Clearfield, were at the John Fryer and Wayne Fryer homes, Christmas Eve r CULLIGAN'S SOFT WATER SERVICE FULLY AUTOMATIC WATER SOFTENER dy dy dy Mrvice seryice service J188M SERVICE MONTHLY 28 14 7 RATES $3.50 5 6.75 ... 00 RENTAL- AUTOMATICS wilh per month Option To Buy Ask About Our Low Financing Terms. NEW and REBUILT WATER HEATERS s6 - Call For Free Information On Installation Slokermatic Heaters Water Softener Archery Salt Equipment Coal Fireplace Wood 230 Wut Main Phone 2374251 g over the weekend at the Sheldon Cannon home in Tremonton were the .lay San-dafamily of Park Valley and the Louie Douglas family of Howell. Tremonlon. Utah TBFMnMTOW ll t NOR THERN FURNITURE EVERVTHIHG mas. The Lawrence Hawks's had a real nice Christmas going to the different homes of their children. They spent Christmas Eve at the home of their son, Boyd, in Salt Lake City. Then on Christmas Day they stopped off at daughter Jean's house in Ogden. Then on to Brightam at another daughter, Margaret's home. They came to Tremonton where they visited with their REDUCED a son. Bob's family. NESSEN CLAN MEETS The Nessen clan met at the home of Bishop and Mrs. James Nessen Friday evening. Mrs. Nessen served a lovely dinner. Santa Claus arrived and the "family exchanged gifts. Members of the family included Mr. and Mrs. Mont Nessen and fan-ilyMr. and Mrs. Ronny Taylor Mr. and Mrs. Robert Morris and Mr. and Mrs. Lyle Nessen. Mr. and Mrs. Cleon Forsberg spent Christmas day at the home of their daughter, Mrs. Eddie Northrup and family. Guests for Christmas at the Myers home were Mr. and Mrs. LaDcll Andersen of Oregon and Mr. and Mrs. George Bench of Logan. 0 TO 5I , Piano Students BOX SPRING In Recital i if f '' 'x v"'y..-.- Faye H. Davis will present her piano students in recital Sunday. January 2nd at the Bear River Jr. High School Vocal Room at 2:30 p.m. Students playing in the recital are: Marlene and LeeAnne Marsha Worley, Bruce Sten-quis- You, too, can become ousandaire Start a First Security Bank Savings Account with just a a t, Diana Boyce, Betty Roberts, Nancy Bradshaw, Lorraine Larsen, Denise Potter. Tami Wight, Shauna Larkin, Dixie and Sally Kotter, Elaine David Cook, Sue Pilkington, Fronk, Kathy Nelson, Patty Archibald and Sharon Anderson. The public is cordially invited to attend. Hansen, MATTRESS SET 10 YEAR GUARANTEE $49.88 LAMPS PICTURES A 1 GIFTS GOOD SELECTION " SETS r)Li vfcv CARPET ROLL We'll add to it too, with guaranteed bank interest. Keep it up and $1,000 in the bank is a cinch. Published by the Leader Publishing Company, Inc., at 10 N. 1st West, Tremonton, Utah SldOSS SET 1 REGLINER 1 7 CHAIRS SALE PRICE ENDS THE LEADER and THE GARLAND TIMES I Large Size Read the Classified ads bonus. few dollars, some Christmas cash, or year-en- d Then add to it regularly a certain amount each month. n ft mi nuum 54988 SAVE UP TO 84337. Ask about our Automatic Savings Plan which a systematic savings program. will insure Class Postage Paid at Tremonton, Utah 84337. Second rates (in advance) per year. $4.50 outside State of Utah. Published week- USED T.V.'s Subscription $4.00 FIRST SECURITY BANK Member Federal Deposit Insurance Corporation s2888 AS ly. A. N. RYTTING Editor and Publisher THROW RUGS 27x54 $3.8$ |
