Show BEAR NO grudges my beloved T they hey are worse than wheat rust and the the pear blight many a fellow has all the fruit of ills his heart knotted and dwart dwarf ted by grud grudge ge germs spray your soul with brotherly lovo love and kindness forget all your hard feelings they are not worth a place in your mind abood A good sort of memory to have is one that remembers remain bars well your own faults and forget those of others A NEW TYPE of 0 a spotter spatter has appeared ipp eared in the railroad business says bays the emporia gazette the merit and promotion system has made him necessary the old spotter looked tor for bad work and made black marks the new spotter installed by certain railroads is looking toe for good work which many men are too modest to report and the new spotter makes white marks by reporting the white barks and minimizing the black marks by remembering hard the good and forgetting as tar far as possible the bad the railroad service of this ibis country will grow better and 4 faster ester than under any other system such an order of things makes a man asa want to throw up his hat and forget ih european war and all the hell it is putting into the hearts of men ALL HAIL spirit of Christ christmas mag fill our hearts with freshness fres linesa J joyousness oy and hope open our eyes to a world tilled filled with new and interesting te things attune our ears to the general song of good r cheer beer and make our hearts and voices responsive spon sive to its message let us know in its full measure the blessedness of the privilege both of giving and receiving the inter change of the christmas message of love and remembrance help hell us to put aside the fear the worry and the petty strife of yesterday and to face tomorrow with the radiant face of those who have seen the star in the east and who have heard the angles message glory to god in the highest and on earth peace good will toward men EVEN THOUGH it is at a distance that we view the terrible disaster that threatens tile the whole continent ot of I 1 europe optimism seems a lost art says geo otis oils smith yet sooner or later this epoch of 0 catastrophe must to be followed by a period of repair and the longer this period is delayed the greater will be tile the needs involved in tle reconstruction and replacement where war has torn down at terrific speed peace must build up slowly coming down to bottom facts fact the united states will profit by the european war only as the nation malice makes larger and wiser use of 0 its mineral resources foreign markets in t the he main can be won and held only as the quantity or quality of the made in america product rivals that ot of the goods offered by the other producing nations the buyers whether ho he be in the far east or in south america wants the most and the best for his money ye yet t it would woi d seem a safe rule of national conduct that industry should begin at home end and therefore every industrial opportunity in america should be ba improved it if these opportunities are recognized and grasped every one of us can indulge in optimism AS IS USUAL in the initial stages of the administration of new statutes many questions of interpretation have already arisen under tho the war revenue hw how and the internal revenue bureau has been appealed to in numerous ID instances stances tor for rulings upon contro averted points some of these rulings are of general interest it has been decided for example that export bills of 0 lading are not subject to taxation under tho the law except where there is an inland haul steamship tickets to ports in porto rico hawaii land and the islands aslanes are exempt from tax such ports not being I 1 as foreign salesmen employed under contracts to devote their entire time to the business of a particular concern are not taxable OB s commercial brokers the failure to I 1 stamp documents required to be recorded does not invalidate them thein under the law though they cannot bs be recorded and the failure to affix a stamp subjects to a penalty the person responsible for the failure the internal Ir revenue bureau will it la Is understood be guided until further itice by the regulations issued un ider the wal avenue law of 0 1898 under which some rulings of interest may be mentioned thus receipts accepted in lieu of 0 promissory notes as evidence of 0 money loaned leaned and checks used in lieu of such notes are taxable as promissory notes as are judgment notes and promissory notes under seal ecal no stamps are required upon the transfer or indorsements endorsements indor of promissory notes though a stamp is required tor for each renewal of such notes but notes which have matured and have been allowed to run without suit are not regarded as having baying been renewed by the payment of interest the war revenue tax does not apply to ithe the reserve banks according to a recent dicent ruling of the commissioner of internal revenue in regard to transfers of stock it is held that the tax iipp ipp lies lles not only to the original issue of certificates but to every change of ownership the law imposes no tax upon marriage licenses required to constitute part of a public record lut but certificates issued by an officiating clergyman or magistrate are required to carry a I 1 10 0 cent stamp in bome cases the law as at present ln in is found to bo be practically I 1 prohibitory as tor for example in the matter iatter of small email drug orders where tie the required stamps on demoran I 1 dums of sales would in many instances I 1 eat up the commissions ot of brokers but pending the making ot of a special P cial rutn ruling which has been asked tor for the tax must be paid under protest bradstreets |