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Show 1 EMERY COUNTY PROGRESS, CASTLE DALE, UTAH other expenses which were paid for In A)1 protfst3 against. the granting of reasons Isaid application, stating the by affidavit in EmHTUonntjAftstraclCoiEMERYCOUNlY PROGRESS As to hired help, all the productive therefor, must be made wUhfn labor Is a deductible expense; but the CASTLE PALE, UTAH David S. Williams, Editor and wages of household servants, or help ,nir,y- ,3,,, days after the completion Proprietor hired to improve the farm, as in tree ltf the publication of this noti e. Liansiil Abstracter of Tills F. McOoiiagie State Enj ineer $2.00 a Year planting, ditching, etc.. cannot be lal.li,iicd 1B0U 7. . r' sure of the titbj to the land you fate of f e publication claimed against earning. A farmer is of MIon wf publicat ..H'hast. You tun never Know the not allowed to claim a salary for him- - my g 'iJartn is20. lon true condition without Investigation. self or ruemlters of his family who work on the farm. NOTICE TO WATERISERS Our Abstracts Tell It All ASSOCIATES UlAB STATE P Rntfineer's Office. Salt Lake a, !sttt j O. Sortn-ttir- i Oitv. I tan, Jan. 14, lii-'Jr., Mgr. I'uhli-h.u- " Ca-tlPurchase of farm machinery, wagvery Saturday at Notice is hereby given that D. J. ons, work animals, etc., also the cost Milis. of Victor, Utah, has made apKale, I lah the reJ. K. r.Kin ofSconst ruction nr extension of build- plication in accordance with Laws of of the Compiled quirements Allorncy-at-l.aami Votary I'uMIc ings, silos, fencing, etc., should be con I tail, 1917. as amended oy me session Hates on Application. sidered additional Investments in the Laws of Utah. 1919. to appropriate Onmi'cvillc, Utah .ul of a second-foo- t farm and are not proper deductions 01 water 110111 .no? .pimg, m ...wj against Income. Said spring is situated norm A reasonable allowance may be County. 5S deg. 09 mln. east 2449 ft. from the DR. P. C. CHRISTENSEN claimed for wear and tear on farm SSh corner of Section 23. Township 17 Dentist Range 11 Kast, Salt Lake Base buildings (except the farmhouse), South. The water will be conMeridian. and fences, machinery, work animals, wag- served by means of a small pond at the Castle Dale, Utah ons, tanks, windmills and other farm spring and there used from January 1 All Kinds of Dental Work atequipment which is used In the con- to December 31, inclusive, of each watering purposes, year, for stock tended to. S:i( iHfui't Ion guarduct of the fat in. iw in The 'n'k.t.. ......I ,t i, Offi'-anteed. nt residence. As to and autos cost of the tractors, Gains for 1919 Must Be Figured office as No. 8342. Kngjneer's St;l. these Is not an expense, although the All protests against the granting of Unc'er U. S. Law Returns cost of their upkeep is an allowable 'said application, stating the reasons auiuawi m deduction. If the machines are used ex- inereior. musi oe inaue owith Co. a fee of Castle Valley Due March 15. accompanied duplicate, clusively for farm purposes and not $2.5U, and filed in this office within for pleasure. Also, In such cases, a de- thirty (3d) days after the completion O. J. Ainlci'soii, Manager of tiie publication of this notice. duction for wear and tear Is allowed. CAST I. if ll.M.K, UTAH LAND SALE PROFITS TAXABLE. (i. K. McUonagle, State Engineer Farm Losses. Date of first publication Feb. 7, We are prepared to ilo your abstract- The loss of a growing crop Is not a 18211. Date of rtniipletioii of publicains with euro ami dispatch. Yon can Necessary Farm May Be proper deduction from Income, Inas- tion March 6, 1920. Expenses not safely loiy or sell lanil or secure much as the value of the crop bad not Deducted Special Form for Farm NOTICE TO WATERl'SERS a loan without having an abstract of been taken Into gross income. The State Engineer's Office, Salt Lake Income Cash or Accrual the tide to the same. loss of a building or of machinery City, l'tah, Jan. 14. 1920 Basis for Computing. Notice is hereby given that I). J. through storm, lightning, flood, etc., Is an allowable deduction, but care should Mills, of Victor, l'tah, has made application in accordance with the re& A farmer, shopkeeper, or tradesman be used to ascertain the correct loss quirements of the Compiled Laws of sustained, as restricted by income tax l 'tah, 1917, as amended by the Session must figure up his net Income fur 1919 ; regulations. 1919, to appropriate, . Iiws of l'tah, ( .01 ) of a second-foo- t nnd if the fiinn or business Income No deduction is allowed in the case in Emery of water from Tank ATTORNEYS AT LAW plus his other income was sufficient to of loss of animals raised on the farm, County. Said spring Spring, is situated north but a loss Is deductible from gross in- 81 (leg. 47 mill, west 630 ft. from the Eleventh 1'liMir, IKscrct Rank Illdg. ieiulre 1111 Income tax return u comcome if the animals had been pur- K 14 corner of Section 10, Township IS plete return must be filed with the colKalt Lake City, Etnli South. Range 11 East, Salt Lake Base lector of internal revenue by March 15. chased for draft or breeding purposes. and Meridian. The water will be used Shrinkage in weight or value of farm at the spring by means of a small pond Mhugnl Iildg. Price, L'tah A fanner should ascertain the gross held for favorable market from January 1 to December 31, inIncome of his farm by computing all products year, for stock water- prices cannot be deducted as a loss, for clusive, of each This ing purposes. application is des- gains derived from the sale or ex- the reason that when such R. M. JONES, M. D. products ignated in the State Engineer's office change of his products, whether pro ore sold the shrinkage will be reflected as No. S341. All protests against the granting of , II YSK'IA X AM) SUK (!EON duced on the farm or purchased and in the selling price. said application, stating the teasons resold. Sale of Farms and Land. CASTLE DALE, UTAH therefor, must be made by affidavit In Farm Expenses. The value of duplicate, accompanied with a fee of agricultural lands has Office Jit HcsidciuT, one block From bis gross Income a fanner Is been Jumping during the J2.50, and filed in this office within fewpast north of Andersen hotel corner. allowed to charge off all of his nece- years, and thirty (30) days after the completion during 101!) many owners of the publication of this notice. Phone 27-- x In out sold ft. F. McGonagle, State Engineer the conduct of the part or all of their lands at ssity expenses Date of first publication Feb. 7, f rm during the yenr. These Include big profits. All such gains constitute 1920. Date of completion of publicacosts of plnnilyg, cultivating, harvest- income and must be taken into the net tion March 6. 1920. income for the year. In addition to ing and marketing. who sold part of a farm NOTICE TO WATEIU SEUS these costs he may deduct money spent or Any person or part of n parcel of land, ritheh, Notice is hereby given that (pe Infor ordinary farm tools of short life must also show any gains realized by dependent Canal & Reservoir Co., of bought during the year, such ns shovitocnester, I tah, has made application the sale. In accordance with the requirements els, rukes, etc. Also, the cost of feed The method of figuring gains and of the Compiled of L'tah, 1917,! as amended by the Session Laws of purchased for his live stock may be losses on such transactions is t rented as nn to 1919, in In so far as this the Income Tax regulations, l'tah, exHnse appropriate 943.4 acre-feHas the Emery County Agency of water from Muddy Creek, In cost represents actual outlay, but the copies of which may be secured from for this unsurpassed lino of Emery County. Said water will be value of his own products fed to ani- Internal Revenue Collectors. goods and will visit nil parts of stored from Nov. 1 to May 1 of the the county at regular intervals. n mals Is not deductible Item. year following in two reservoirs, to be Forms for Returns. known as Crater Reservoir and Other farm expenses allowable are The Revenue Internal Bureau has Reservoir, formed in the Headquarters at Castle Rale the cost of minor repairs 011 buildings Issued an improved Form 1010F for Natural natural channel of the stream by .1... (but not the dwelling bouse), on fences, the use of farmers. This form, to- nit-ai01 0,1ms, one constructed . at a MAIL AND TELEPHONE S N. 32 42 W. 18,306 ft. nnd fiinn point also bills deg. wvgniis machinery; or will from the Southeast min. gether with Form corner of See. 33, ;IVEX PROMPT AXI) paid for horseshoeing, stock powders, give the farmer explicit Information and the other N. 2 deg. 59 min. W. CAREFUL ATI' E X T I O X rock salt, services of veterinary, Insur ns to how to his net 14.893.4 ft. from the Southwest corner ance (except on dwelling house), gaso- income for 1910.properly figure of Sec. 33, T.20 S., R. 4 E., S. L. B. & which will inundate 34 acres and line for ("jenitin '.Hrtver and sundry There are two methods of figuring a M., :u acres of land respectively. The farmer's income tax return this year. water will be released into its natural He may make ids return on the basis channel and allowed to flow to a point vvueemln. from the iv s34 of the difference between the mn,v of Sec. 22, T. 21 S., R. 6 E., tY corner and goods received for his products where it will be diverted into a canai and the cash paid out for actual allow- and conveyed a further distance of 51.166 ft. and there used from March able farm expenses within the year. 1 to December 1 of each year as a supOr Be may make his return on the acplemental supply to irrigate 4080 acres crual basis, which means computing of land embraced in Lots 3 and 4 Sec. the receipts and expenses thnt pertain 3; slinw!4, and sw!4se!4 Sec. 4; nw vi to the taxable year, excluding Income nwV Sec. 6; ne4nw4 and nw!4ne4 Sec. 9; nHnw'i. and '.'timed and expenses Incurred in pre See. 10; se4 Sec. esw4. 14; wneU and s vious or succeeding years. nwi,4 Sec. 15; se4, s and nw1 of nwy Sec. 16; nwftswVi, ne e and Sec. NOTICE TO WATER CSEKS nv!4, 17; nw4, 8neVi and swV of seVi Sec. State Engineer's Office, Salt Lake 20; nw4 , w ne 14, and wV&swV Sec. 22; neV4 1920 City, Utah, Jan. 14, Notice is hereby given that D. J. and enw& Sec. 29; eneV4, and nw V4se',i Sec. 31. T. 21 S., R 7 E., Lot 1 Mills, of Victor, l'tah, has made apSec. 1, T. 22 S., R 6 E plication in accordance with the re- and seV4neV4 4 and 5, and swV4 Sec. Lots quirements of the Compiled Laws of 5; e sw ',4, and eVinwV4 Sec. 6; l'tah, 1917. as amended by the Session n and seVi of neVi Sec. 7.nenwVi, Laws of Utah, 1919, to appropriate T 22 s This second-foot a al'llication is (.01) of 'u in of water from Hole Spring, in Emery the State Engineer's officedesignated as No 8279 AH Said is protests County. situated the north spring against Pracgranting of 42 deg. 34 min. east 4453 ft. from the said application, stating the reasons SVi corner of Section 7, Township 17 therefor, must be made by affidavit in South, Range 12 East, Salt Iake Base JuVte' accompanied with a fee of and Meridian. The water will be used $2 50, and filed in this office within by means of small ponds at the spring thirty (30) days after the ,im,Aioti,. Half of all the tractors made and sold last year were manuirom January 1 10 oecember 31, in- of the publication of this notice clusive, of each year for stock waterKi 'cGonagle. State factured by Henry Ford and Son, the organization that Date of first publication Enf,ineer ing purposes. This application is desFeb. 7 Ins never put a product on the market until its practicability ignated in the State Engineer's office 1920. Date of completion of publicaas No. 834 3. tion March 6, 1920. had been proved beyond doubt. The biggest portion of th st were being used on farms smaller than onr Emery county farms. Many of them went to Europe, where the farms would hardly compare with our gardens in size. I cash. 'Kse - rt I -- U e w Ailvt-rli-ln- g FARMER'S INCOME SUBJECTTO TAX Abstract Carrying aTon a Mile for less than a Cent Freight rates have played a very small part in the rising cost of living. the waste of war, credit inflation have added- - dollars to the cost of the necessities of life, while freight charges have added only cents. Other causes A suit of clothing that sold for $30 Waddoups before the .war was carried 2,265 miles by rail from Chicago to Ixjs Angeles for I- cents. The cost of th suit has increased 20 dollars. The freight on it has increased only 5 cenfs. Other transportation charges enter into th cost of the finished article carrying the wool to the mills and the cloth to the tailors but these other charges amount to but a fw cents more. - 11 CARL BERG The $10 pair of shoes that used to sell for $5 goes from the New England factory to the Florida dealer for a freight charge of 5 cents only one cent more than the pre-wrate. the d et ar Beef pays only two-thirof a cent a pound freight from Chicago to New York. ds . OK-I)EH- , - I6V2 Now the freight charge is 22 cents and the suit sells for $50. ' - n, The average charge for hauling a ton of freight a mile is less than a cent. Stewart, Alexander "Rawleigh Man" under-productio- American freight rates are the lowest in the world. i - TheFordsonTractor sse sw'ne, ffiiis advertisement is pubiished by the Association ofRailway Gxecutives Those dmring information concerning th railroad tiluati on may obtain literature by writing to ITu Amoeiaiion of Railway Extcutivet, 61 Broadway, New York. ei r th A Practical Tractor for the tical Farmer The Fordson Emery County Bank the Ideal Tractor for the Small Farmer Is CASTLE DALE, UTAH CAPITAL $25,000 LET US GIVE YOU A DEMONSTRATION SURPLUS $10,000 SAMUEL. SINGLETON, President J. B. CRAWFORD, EDMUND CRAWFORD, Cashier Vice-Preside- nt ALGER AUTO CO. SAFETY i DEPOSIT P. P. DTRENO E. WALL PETER JOHANSEN W. C. SNO'.e, Directors BOXES FOR RENT 7t16 ClancvKids p tuf woesT nishT n 7 i ( AwfUL r,,c VC . ( BlB i rnen . fAr? OF ""-"- r -- TH (JN KNOWN. s'o y t "V tl? new equipment throughWLtainsta,,ed out the Black Diamond Coal Mine in Straight canyon and are prepared to furnish you with FIRST CLASS SCREENED COAL IN ANY QUANTITY without the loss of a moment's time. Drive right up and get your load or send boy and we will see that he is loaded your and safely started on his way home. Black Diamond Coal Mine Write for Particular: l DIAMOND COAL a Ton A. We Pay Four Per Cent on Savings LACIK THOS. T. LAMPH, Lessee f |