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Show JUNE 15, 1983 altering Has Tax opened its Layton factory. The By DONETA GATHERUM building was originally signed for a sewing factory. Lighting is adequate. There is enough floor space for efficient de- LAYTON - Did you know there are 63 yards of thread needed to sew mens knitted sports shirts and up to 101 h yards of thread in a long sleeve shirt? -- DID YOU know that the sports shirt you may buy at Disneyland this summer was made in Layton, Utah? Did you know that Layton Sportswear at 1720 W. Gordon Ave. manufactures mens and boys sportswear for many major department store chains and also makes sports and dress products with the Great American Shirt and the label? Hob-bi- e SIXTEEN months ago, the Layton Sportswear Company machine operation. Plant Manager, Don Skaff, says the plant design is important. When a building is constructed with sewing in mind, production levels can be better. Workers enjoy their jobs more. Working conditions are safer." ABOUT 125 different power machines are needed to turn a piece of fabric into a finished article of clothing. The Layton plant has 10 to 12 kinds of power machines. Some are 40 to 45 years old. As lorg as they work property, the company uses the machines. Layton Sportswear is part of a three factory system. There are plants in Tremonton and West Jordan that tie in with the manufacturing that is done in Layton. The West Jordan plant handles the cutting out and the distribution part of the business. THE COMPANY employs about 40 people. The number of employees has been as high as 45 and as low as six depending on the size of the orders that need to be completed. Employee turnover is slight. We treat the workers like individuals. They are not just machine operators. The door is open to talk over problems. Many of the girls that started with us 18 months ago are still working for us, says Mr. Skaff. Named to the honor roll at Central Davis Jr. High included: Nanette SEVENTH GRADE: Budge, Audrey Tamekazu, Katheryn Allen, Bartley Burce, Trevor Dereus, Amy Sutton, Danielle Whitman, Jodie Bidulph, Kimberlee Ford, Cora Rhodes, Linda Roberts, Amy Masters, Becky McMillan and Kirsten Novak. Honor roll for the 7th grade includes Jeri Canfield, Kara Crofts, Sarah Hansen, Jennifer Kendr.ck, Lori Randall, Andrea Bailey, Jayme Eldredge, Carman Finley, Tiffany Fowler,' Tawnya Madsen, Natalie Ries, Jana Thurman, Alison Trego, Tiffiney Thompson, Michelle Halls, Nathan Moon, Troy Murray. Linda Rouche, Corey Shaffer, Leo Stolk, Shelly Gibby, Jack Ralls, Cheryl Unzicker, Denise Brown, Jeffrey Evans, Michael Gooch, Michael Judkins, Audris Messinger, Andrea Peay, Michael Todd, Joelle Wilki, Chris Curzon, Cynthia Gam, Donette Golightly, Tristan Villalobos and Chaleh s. EIGHTH GRADE high honor roll: Michael Gedris, Terresa Williamson, Kari Barnes, Jeff Farmer, Tonya Hymas, Andrea Iverson, Cheri Reynolds, Michele Barker, Edward Burke, Darin Kawa-batDiane Lawrence, Michelle Denny, Dena Thiros, Jennifer Morgan, Jed Sparks, Tiffany Droscher, Shellece Green. Honor roll for the 8th grade includes Paula Barlow, Michael Bla- - mires, Geneva Bodily, Jeff Platek, Todd Bowers, Victoria Brigs, Rebecca Day, Mark Fallentine, Suzy Flint, Kenneth April, Ronald Heidi Galbraith, Kristi Clark; Steven Dawson, Shauna Jacobs, Lori Wall. Kelene Nelson, Terri Burdett, Bret Cutler, Nathaniel Johnson, Brandon Moss, Vicki Merrill, Sheri Purcell, Stormy Salazar, Lisa Stettler, Scott Greenman, Corrie Stolk, Christa Graham, Jonathan Talk, Misti Weaver, Curtis Crofts, Richard Lyons, and Kimberly Nalder. 9th GRADE high honor roll includes Pollyanna Waite, Aneisa Dickerson, Jennifer Kimmell. Tamara Reardon, Tammy Sharp, Jana Somerville, Mary Kate Stratford, Araseli Bravo, Jodi Budge, Garrett Dutson, Ann Gifford, Brian Pennock, Dorie Thiros, Tess Murdock, Chris Peay, Jennifer Daskevich, Stephanie McBride, Adrienne Scott, Sherrie Strong, Joi Lin Ure, and Mai Vollmer. Honor roll for 9th grade, Kim- berly Magness, Daniel Tuttle, Mike Adams, Joni DalPonte, Michelle Washburn, Tammy Talbot, Carol Day, Merritt Neislon, Judy VanOrden, Lana Chatlin, Maryalice Rose, David Storm, Re- becca Blamires, Denise Daley, Sandra Jorgensen, Duane Rum-seTanya McGowan, Pamela Terflinger, Carrie Follett, Gregory Lamb, Wade Lawrence, Amy Motta, Tondelayo Gillespie, Vernon Moon, Juliann Ward, and Jayson Wilko. labor force wasnt large enough for us to produce in the quantity needed, Mr. Skaff explains. Some of the Mor- gan people transferred to needed in a factory setting. Everyone cant become a professional, industrial seamstress, Mr. Skaff explains. The training process is expensive and time consuming. It takes many months to bring a factory up to a high performance level. Employees are given a month probationary period. Operators are paid by the piece. Wages start at the minimum level. With more ex- perience, the trained seamstress can increase her wages up to $40 or more dollars a day. factor that is the difference between the minimum wage and the actual amount of production is figured into the employees salary. Each girl is given an individual rating. Programs are set up on a personal basis. A MAKE-U- production rather than a tinuity house system. Some workers prefer to do one job only while others trade off and use several machines. Personal preferences, speed con- and efficiency determine which machines an employee operates. THIS Utah-base- d manufacturing clothing firm first ity and the identification with the town. Layton Sportswear must hold its own in production output and in profit making with the other factories in Day Care Opens Chil-'dre- and has opened its doors at 1822 S. 2000 W. in Syracuse, managed by Theo Ewing, assisted by Director Marit Kurtz, Chris Bybee and Pam Gailey. Pre-Scho- ol CHILDREN from six weeks to 12 years are accepted with special assistance available for families, a news low-inco- SURE. NO problem. Say, would you pick up a quart of milk for me while system. A bonus to the community is the factory outlet store that is located in the Eaj,t portion of the plant. Top quality merchandise can be purchased retail at very reasonable prices. Childrens Castle - market? the ctured in the Layton Sportswear factory. The Castle Day Care Will you mind the baby while I run to the super- availabil- ESTABLISHING a manu release says. Curriculum inmusic, arts cludes and and crafts, concepts, dance and gymnastics lessons and features a large playground, breakfast, hot lunch and two snacks. pre-ma- th there? Marci Holmes Enters Photo Competition Photographs of Marci Holmes, 824 E. 700 N., Layton, have been entered in the 1983 Ms. PP of a Photogenic Contest, a natior wide contest awarding $5,000 in cash prizes to contestants youre Bartering? Tax consequences? Not at all. ITS JUST a good neighbor doing a return favor. Neighbors and friends who help each other out with an occasional chore now and then need not concern themselves with the tax consequences of their kind acts because there are none. When, then, should you be concerned about bartering and why? BARTERING is trading by exchanging goods and services - no cash involved. But goods and services have a dollar value, a fair market value, and as such must by law be included in income. Of course, if it has to do with a business ex- pense, you can deduct Revenue Code defines gross income as all income, unless excluded by law, regardless of source, and that includes the fair market value of goods and services. So it follows, for example, that if a carpenter were to build a dining room table worth $300 for a dentist in exchange for .$300 worth of dental work, both would have to include $300 in income, because in fact both actually received $300 worth of goods or services. And it also follows that since both were operating in their field of business, both could take expenses against that income. HOWEVER, THE dentist cannot take a deduction for the table - its for his personal use but the carpenter, depending, of course, on whether or not he itemizes, might be able to deduct the dentists bill as a -- amended return, for any of those years in which you left out barter income. SOMETIMES you may read or hear that income from bartering is difficult to track by the IRS. Difficult, perhaps, but not impossible. It is possible for the service to obtain the records of the bartering association. Where noncompliance seems evident, the IRS can check. The free IRS Publication 525, Taxable and Nontaxable contains additional Income, information on bartering. Call 8 for the publication if in the Salt Lake City dialing 524-436- area, or toll-fre- e elsewhere in Utah. medical expense. ex- Bartering in itself is not wiong. People have bartered since earliest time, and in many societies there was no alternative. But bartering as a tax avoidance scheme is in violation of the law. SECTION 61 of the Internal B - All Clown D iB Heads B B B B B B B B B Miss Piggy Heads wars to B B B ir 'i IB I: B B B B B B (Blonde only) Dealers Welcome! - ance are captured naturally and attractively in a photograph. B B B B helpful community information. Plus a basket of useful gifts for your ' home. Put the map away and reach for the telephone. I I MS. HOLMES portraits were taken by Tom Roberts, owner of Roberts Photography 544 -4479 Bonnie..... Sharon in Ogden. Layton KaysviEe in SALE SALE 10.99 to 19.99 11.99,o 1399 PAR FOUR DRESS SHIRTS Stafford Stafford button-dow- n oxford solids. Classic plaids and stripes. Polycotton blends. Mens sizes. Sale Reg. Stafford long sleeve oxford $18 13.99 Stafford short sleeve oxford $16 11.99 Stafford Classic patterns .. $16 11.99 Satin Touch II solid 11.99 ., $16 calls the shots for springtime d sportswear. And the look is in belted casual slacks or walking shorts. To mix with coordinating tops, striped or solid, with sleeve and cotton collar variations. All easy-car- e polyester. Mens S.M.L.XL. Par Four action-packe- Belted slack Belted short Solid shirt Stripe shirt Reg. Sale $25 19.99 $18 13.99 $13 ,10.99 $15 10.99 Sale 14.99 Sale 10.99 Hunt Club Plain Pockets jeans for men. Reg. $20. All tops for juniors. cotton tops in solids and stripes. Reg. $15. Sale 8.99 to 9.99 tops for misses. 1 1 in must-hav- Sale 16.99 to 19.99 , Hunt Club shirts for men. in with the Sale 5.49 to 7.99 pkg. Mens selected underwear. Reg. $16 to $20. Polyestercotton shirts colors. Junior, misses' sizes. shirts 14-o- z. solids and e Reg. 6.50 to $9 3 pr. pkg., cotton and polycotton. White. Save 20 mens casual shoes. Sale $27 to 33.75, Reg. $36 to $45. Handsome Sale 15.99 to 55.99, Reg. 19.99 to 69.99. full-gra- in Stylish selection of softside luggage for Dad. leathers in assorted sizes. in Sale 1 5.99 to 39.99 Mens Comfort Plus shoes. Selected athletic shoes. finest leather dress shoes. Assorted sizes and styles to choose from. Reg. 18.99 to 43.99. Mens shoes from Nike Track and Court, Adidas and Sand Trap. Sale 13.99 Sale 299.95 Reg. $65. Our Selected USA Olympics and briefs shoes. Touch control microwave. Reg. $18. Mens and boys' jogger. Sale 10.99, Reg. $14. Childrens sizes. Reg. 449.95. timedelay, Save 20 Save 40 All mens dress, casual socks. Sale 1.39 to 1.59, Reg. 1.75 to $2. In nylon, 14K gold chains, charms, earrings. 20 Sale 11.97 to 197.50, Reg. 19.95 to $395. Finely crafted chains, charms and earrings. All cotton and acrylic blends. all to 25 Selected luggage. Sale 49.99 Reg. $19.99 to $30. Fashion jeans styled latest stitching, embroidered pockets. Ladies Fox shirts. Reg. $22 to $25. ot Mens selected fashion jeans. in solids .99 to 1 4.99 stripes. Fashion colors. Over-the-bo- Sale 15.99 to $24 Reg. $12 to $14. Polyestercotton tops and stripes. S,M,L,XL. Sale All western cut jeans of Denim Extra polycotton. P,S,M,L. Par Four Save 25 to 50 Full size microwave features serve memory and more. 5910 off LDS books Sale ends June 18th, unless otherwise indicated. Patio furniture not available outside normal delivery area. Smafl charges for delivery within normal delivery area. Pnone for decals. VS4' Bountiful Only ;i I L WELCOME WAGON call. As WELCOME WAGON Representative, I ancan give you personal home-tow- n swers to many of your new-tow- n questions shopping, sights to see and other Dolls B B i; You won't feel so new or need that city map much longer if you'll arrange for a 12 Pig I B Tail 6 -- whose personality and appear- If through misinformation or lack of information you have not reported barter income in prior years, what can you do? Generally, you can go back three years and amend your return by filing a Form 1040X, an penses against it. B P LAYTON SPORTSWEAR is an assembly line process but the employees learn how to operate all the machines. It is a style house approach to mass of a good labor pool THE NEXT time you purchase a high quality sports shirt from one of the major department stores, look at the label. Perhaps it is one of the 1,000 shirts per day that is manufa- SYRACUSE Says . facturing company in a fairly small town has the advantage Layton when we opened here. Our plant supervisor, Diana Mortenson, still lives in Morgan. Other Morgan residents have hired on in Layton since we opened here. They car pool to work. It is a good job. THERE IS a difference between being good at home sewing and working on the big power machines that are CDJH Honor Roll opened a plant in West Jordan 13 years ago. A second factory opened in Tremonton seven years ago. A third factory was located in Morgan. After four years, the plant closed and the in operation was Layton. Morgan wasnt a big enough town for our plant. The j X , |