TWO STORES EN¬TERED LAST NIGHT

Thief Seemed to Be After MoneyOnly. Small Sums Taken

The itorei of shaw and MeCoilumdry (foods and Moran and CO., haul-wore, wore entered sometime histnight, the m> n« \ diawen rIAod andtheir contents taken. Uoth entriesw«re effected by the same method nndIt ie presumed that the Maine partiesare fenponslble for hoth robherlee In. i< h case the store was enteredthrough buck windows which wereheavily guarded by atout iron b.us.The thieves neuot have been occasion-ed much effort before they were ableto spread the Iron bars BOfHelentty toallow the entrance of then- bodiesthrough them. The wood work whichheld the lairs in place was carefullychiseled out enough to nllow the ¦hp-ping down of the bar. The thievesmust necessarily have spent muchtime at each window slowly workingtheir way. The money compemta-tion obtained by them was scarcelyworth their troubles for the amounttaken from Moran and company wasonly a matter of a few dollars and thesum taken from Shaw and McCol-lum was in the neighborhood of $11).The pennies »n the money drawerwere not bothered. Neither store re-perta the lorn* of any of their goo<\sbut some articles might have beentoken from either or from both places.

IMnklna Mill News Notes.

Rembert. Feb. U..A larger ca¬pacity flour mill is badly needed atIhnkins Mill because the one nowin operation hi rdly keeps pace withUs cuatom. Of co irse it has an ex¬tra patronage, duo to excellent man¬agement nnd splendid product, whichwill double and treble when the newerop comes In.

This pond is by fur the most beau¬tiful sheet of water in the county, andof recent years has become thecamping ground for all sorts of pleas¬ure seekers.There is complal U that many peo¬

ple around hav I not planted oats onaccount of the wet weather; we aroglad our community is not remiss inthat matter.

Few. If sny people, havo boughtfertilisers, owing to its present highjrricc.And cotton seed are bringing a

mere matter of nothing, but not*wit .standing very many are beln$;sok) Surely these 'mills grind ex¬ceedingly small." Once It was notconsidered a hardship to keep seedand put them bark on the land. Thesedavf "Josh" sells everything insigtt.When it rains after a great drought

we say "such line seasons." but nowyou hear "such miserable weather"There are at least two suffragettes

on or near the peninsula, one ofwhom la almost as black as mid-ntgtt cockeyed, broad and brawny,measuring well up except as to col¬or, to my boyhood ideal. No I donot say the others (lass with her.Which would mean they were illblack, that they fed their husbandson (rusts, bones and fish heads, them¬selves regaling on the fut of theLand. Recently, rumor has It, thebeloved spouse of the above stiff ra-gett» made a social call, only to beforcibly hailed, hauled home andmauled soundly by the madam. Isuppose that in this matter she con¬siders herself abreast of the times.Hut enough of the sufTragettes. atleast, for me.

May, .! saw a conservationist witha vengeance in your city the otherday; a man with two good eyes usingonly one, saving daylight and con¬serving energy

Tint quarterly conference at Be-theoda M. B, church last Sundayand Monday was a feast of goodthings. Dr. YicUod. the presidingelder, wua in excellent shape andpreached two broad and deep ser¬

mons well suited to the times. Henever appears with unbeaten oil.We ere indeed sorry to learn that

the popular ami eighty salesmen pas¬tor of Mcfjcnd's und ltothesda is suf¬fering anil Is under treatment. Wehope It a a mere trifle that will notInterfere a Ith his work.A sad sight: a man with the

weight of years, the frosts of manyWinters upon him. alone in the wo; Idwhen the shadows of evening gather,with no sheltering refuge.

"ilagood."

SVNivW m llooi, i;\ \\<.i listRev. <V It Ijimar. .1 well known

MHhodlst minister from Alabama, hasbeen employed i<\ the South '"arolinnState Sundav School Associationone of Its Held secretaries under thedirection of Oeneral SuperintendentLeon »\ Palmer, and begins WOtfh thisweek. He will have special ohurgtof the campaign of Sunday schoolevangelism now being eondlM ted bythe Association, the purpose gf Whichis "to prono is the spirit of svangellsmin every Sundiv IchOOl Of tfOTj de¬nomination m South Carolina."

Dr. fiHTVHT Is B natlVS Alabamian.although some of his ancestors camefrom South Carolina, After illtgsjseveral Important appointments in theAiabam i Conference, he went weoland became prealdtng skeei of theflan Francis« o distiict. and later «»fthe Housion I". inn district Lastyear he w i it d with Kev. HobJones and Leon «' V.ilmei m IhS Bl its

rwide Sunday flehool evengeitsm cum«patgn of the Alabama Sund 13 flehoolAssociation, in wh! h dl denomine>.local took part lie Is in ardent he*llever In «.vangeliam, in the Bundesschool and in the state Sunda> school^.social e 01 It is probable that he

visit this county at an early dut*

bvllle, Feb. I I Vr President|ge ha. ended Id' vacuum and[fO leave late today for N'orth

Mass to remain until thilion

inspect..1 so) s nngSVe hetl .» dance':

the kiss music. Oh,gfic dot -m 1 an 1 \ e

fljU't hiJu/..; poo

PICKPOCKET ISCAUGHT IN THE ACTFriday night at about n o'clockOfficer B. R, Du Kant took In low tho

negro Willie Pitts, alias "Black Boy,"wh<» has much fame as a pickpocket.Tho RfflrO oama In on tho train fromFlorence and must have boon rathershort Of finals for he began his pro-f-ssionai work Immediately after hehad landed upon Ihe soil of SumterOfaooft H. p. DuRant and Johnstonwere on duty Jlt the A. C, U stationand safely escorted Pitts to town. Titonegro was caught In ihe very ncl uftaking it gold watch from tin- pOOkotof an unaunpeotlng traveler at theStation, officer DuRant hud the handof the law upon "Bh\ek Hoy'' amimads him "cough up" the watch.which was returned to its owner. Thework of this slick handed negro 'slonaporarily brought to a close, for noin Just now very Safely being takencare of

Against Hogging in Sumter.

There has lately been much com¬plaint made ahout oeggeri in sumterwho are promlscouously going aroundfrom house to house with their storiesof misfortune. Very few if any ofthese cases are In the dire distressthat they picture themselves or wouldhave one ladleve.The Rod Cross Home BorViOC has

he» n organised for just tills workinamely, the taking care of those inneed, civilian's as »voll as soldiers.This department is In charge of g sec¬retary who has been carefully train¬ed for this work nnd knows the prop¬er channels for Investigations Whichthe no\ kXJ would very probably DO un¬able to carry out It is the policy ofthe Kod Cross never to give assist¬ance without a thorough investiga¬tion except in the eases of emergencywhen the necessary assistance is al¬ways Immediately given and the In¬vestigation made afterward.The Pad Cross Home service has

I ni doing very satisfactory civilianrelief work for a number of yearsin *he county and all eases of thisnature should at all times he referredlo this office. The poople Of Sumterarc requested not to give succor toBach und every beggar who applies tothem without an investigation ofHomo kind being made of their caseas this has the tendency of encour¬aging and making beggnrs out ofthose who are capable of work orthose having a means of support.The Red Cross Home service is the

most natural office nor this investi¬gation tg he made through as its or-ggglgatinn is for this very work. All.ases of this nature should ho report¬ed as soon as it is possible to the sec¬retary of this office and her imme-ilats investigation Will be made.

tile DUTY OF Tin: HOURThis Is the land of boundless vir-

llty; It In a land blespfd in natural re¬sources above every other spot onmi th.Nowhere else does Ihe sun shine

upon .'. >ituation so packed with pOH«atbilitlea for employment and the Cre¬gtlog of wealth as In ih!s land ofaura

\\ I would be false to all the train¬ing of the pi;st, rcc/oant lo the redblood fused into American lives, ifwe hu" down and repined over ouraufTeriifcgs or our lossesThll life at best is a bat le.a bat¬

tle for the right and for human ad¬vancement; a battle to care for thosedependent upon us. The harder goesthe battle, the greater should be our |activity and zeal in the lighting.We know that the red blood of

virility courses through the veins ofovery true American; WO know thatas a people our blessings, even a,* thishour of business depression, are asfar above the sorrows and tho suf¬ferings of the people of other landsas Is Heaven above earth.

Utt us <o forward, every manhelping his neighbor, every bam;i ending by hs clients, every mer¬chant and manufacturer patient tothe last degree will their customers,every buyer doing his utmost to meet,his obligations, every borrower- help¬ing his bank as far as may be in Iiispower, and all uniting in one I.roadspirit of friendship, of sympathy, ofcooperation. . Manufacturers' Rec¬ord,

PebailOg of Telephone RgtCS Case l>c-Inyodi

tfOlUmhlO, Pelt. It,. Decision of theHin 10 telephone rate case has beendelayed for a time by the railroadcommission, according lo an an¬nouncement made today by ChairmanSlu slv. of the commission, who stat¬ed that the commission had request¬ed certain other Information fromIhe telephone company, on which todecide the cast This information isexpected In few daysThe commission culls attention to

the fact that the telephone case hasi.n decided by two southern State«already, Alabama and Georgia Dothhave granted tin- inert ases asked bythe company.The railroad commission goes to

Jasper and Pcaufort on the 22nd, forhealings as to increase of telephonelies In these two towns A beat im;

as to Increasing phone rates Is alsoto bo held in York in the mar fu¬ture. .

The best Ford Story: Young lady on

a country road in a ford car whichhas buck* d and refuse! t<> movo. asksa farm* r who is plowing In an adjoining field: "Do > on know anythingat.out a Cord "Nope mithin' CXeept a lot of Stories, ma'am -giddap."

Pilot pun.

Vienna. Feb. II The enactment ofa law providing for n referendum rel¬ative |0 fusion beiwetn Austrian n

public and Herman) lias been formal¬ly demanded «'i the government hereby the Qrosse Deutsche party.

Memphis Teno. Pel. IJ..TWOwomen and |W0 ehlldrCO Were burn¬ed to death in a tire w hi- h destroyedthe upper door of n Iwo story framebuilding on Pontotoe avenue here to¬

day.

Brasil i** to hold a centennial expo

DANIEL BOONESHRINE

Pennsylvania Legislature Asket1to Buy His Birthplace

Reading, Pa.. Heb, 7. .A movementhas been started by State Senator.lames 10. Norton. Of this city, tu havethe state purchase the birthplace ofDaniel Qoone, Kentucky pioneer amiIndian fighter, who wan bom In ahouse still standing on a farm nt Ex¬eter, Berks County. The house Is incomparatively good condition and Sen¬ator Norton would have il restoredand made o historical shiino.The movement is hacked by Hie

Historical Society Of Berks Countyand many prominent citizens. SenatorNorton is preparing the necessarylulls for presentation at the presentsession of the state legislature.

Daniel BOOne was been in 177?..Five miles from the homestead is thehome of progenitors of Abraham Lin¬coln. The history of the two familiesshow close relationship by marriageand blood.

A BANK.

A hank's till right, whin times aregood.

And you have "dough" to burn,But If you want to borrow.They pure ain't worth adurn.

Remember, whenever money's "flush,"And you've got iL on your "hip,"

The cashier's always friendly,And reads' to give Q "tip."

Your Uncle Dob's had 'aperience.And 1 guess it is no sin.

To tell you All the Hood they are.Is to put your montv IX.

s iWhenever you want to borrow,The cashier shows his doubt,

You ran always put your money IN.BÜt it's lu ll to get it out!

Whenever you need a few "ip<>.\'M EN"

If it's only fur\i day.The cashier always dro|s< his beadAnd tins i.* what he'll say:

"We an* mighty shor.t of funds, justNow ;

Collet: Ions awfully rotten,It looks like now, we'll have to sellSome debtor's crops of cotton.

"Olvc n io your application,I'll la;.' it on the shelf.

And when I get all that I need.I'll divido with you, what's left."

But it always turns out this way,Which doesn't look unite fair,

Whenever "ho" gets what ..lie" wantsThen ;; nothing left, hut air.

3o listen, farmer friend o-mlne,And merchant Pal as well,

[fa an easy job to put it IN,To gel it out.i* hell!

V hank':, an institution.Of whu h. I ll tell you this.

When ymj're, in the "TIGHTESTKIND OF TITE."

A loan you're sure to miss.

To keep the friendship of your bankI »i this, ph ase have no doubt,

Always put your mone) IN,J lon't c wr take it out!

K. L. DAILEY'.Shady Dale. Qt., Jan. 28, 1921.

WHAT THEY WERE

Charles M. Schwab drove agrocery wagon at $2.50 a week.Andrew Carnegie was a tele¬

graph operator.John 1). Rookfeler was n clerk.i.ord Nothcllffe was an office

boy.Frank YVoolworth started

with $100,Tin y learned how to save.

Then when the big chance came

they wet e ready for it.

Fashion in Dogs.

JNew York, Feb. 10. ."Latest stylin dags," is tin- title given the Germanpolice dOgH by Dean \Y. Horace üos-kins of the New York University Vet¬erinary college, who Sayn fashions indOgS tlUCtuate as they do in dress.The Boston terrier and Pekinese are

also fashionable, Dean Hoskins siid."The Boston terrier has enjoyed a

longer period of popularity than ansother dog, hiving been In vogue forthirty y. ars. and is still fairly pop¬ular," In said.The pun don and the old black and

lan. or rat terrier, which enjoyed animmense popularity In the He's andBO'S are almost extinct, and the deansaid he knew of no one who stillbreeds them. Phe chows', which wereivoi Ites hi I f»00 are well liked,

Ijean Hoskins lamented the pass¬ing of the collie, and regretted tincurrent vogue for the police dog, say¬ing he was not SO gentle a compan¬ion as the collie.Herman police dogs were brought

back '" America In grout numbersalumrd army transports bj offln ra andmen of the arms of occupation in0crtiuiuy.

.lews CiollIK to Pitlsctine.

London, .lau. 2.V So eager an

many of Ihe Jew- <u tim Fkrulnc t<>

go to Palestine that, falling transpor¬tation, they are actually attemptingii walk to Ihe new home land, passim;

11 iough <lonstantInople.This statement is made by the First

Commlsslonr of Works, Sir Alfredm oat. who has just h it England forB tour of Palestine.

Sir Alfred says that, although theexodus of Jews from Great Britain Iscomparatively small, many Jews ofiCentrnl Hurope, Poland nnd Russinare anxious In to Palestine,

'I In re should be an enormous Influxof people when the country 's read}for them, he added, Just now Pales.tine la iu great ucod of laborers.

Why i Look For Better Business.

Although this is a time for cour-UfeTe, Composure, and caution, thebusiness skies are practically withoutclouds.As always, there may be showers

from time to time, but there is noth¬ing in tiu> atmosphere to Indicate theapproach of dangerous storms.

It is up to tin- business men andwomen to maintain certain and con¬tinuous business activity in satisfac¬tory volume, with fair and reason-aide profits.

if there should he a serious reac¬tion and depression, which now/ seemsimprobable, u will be th.- fault, of.llOSe who are connected with busi¬ness operations or others who, byreason of official positions. Improper¬ly interfere, and not because of an>fundamental deficiencies in our re-¦ourcei and opportunities.We may without hesitation face

and discuss any ami all facts that.bear upon the subject of future eco¬nomic progress, and we may franklymd openly admit any truth whichconcerns the Immediate future, eventhough it might, in some reapeds andio some minds, appear lo be unfa¬vorable.

In co-tain lines there have of lateheon some decreases in the volume ofnow business, and also voluntary re«Auctions in selling prices. I consid¬er this decidedly healthful. As amatter of course some adjustments«rill need to be made. The average ofhe general scale ought to he reduc¬ed equitably and relatively. Withoutreferring to individual casts or lines>f general business, i believe in manyInstances prices have been out-ageoualy high. This observation ap-dies more especially to mi Idlemen, 1

iO-ealled, ami to smaller departmentsif Industry, it also includes employesn certalu tradea; hut it does not ob»aiti under present conditions to the Jnasses id' workmen.Oura Is the richest of all nations.

Ae have the most. -void. We have the jnrgest amount in cash. We are a

creditor nation. The annual pro-luetivo capacity of the l'nited Statestxceeds that of nil other countries.iVe ave practically self-contained forhe purpoae of supplying our neces¬sities, with full and adequate fa¬tuities for transportation between thefoiled States and other lands of this>ontinent, we could, wfcth respect tohe nec sslties and comforts of life,to perfectly Independent of nil otherUtrte of the world..Judge R, J I.Sary.

Jum a Word in Bdgowiee,» New York World).

To ihe Editor of the World: Couldi poor Texan.or am I. after all, justi poor KentUckian?.speak a word?rive Harding a chance. Qive him a

thow; l.c's a good man gone a triflevrong i.eing horn in Ohio he couldn'tlelp i*. With a little rope, Borah andFohnaon to help.wot fell, us Chlm-nine Fndden says:

I will bet you g dinner.-the World,f it has not determined to welch <>nl forme; bet, still owes me a dinners-

will I i»t ¦ ou ano her dinner thatilthin ten montha after Harding goesn the World will be, if not support-'ag him, >ei finding excuses for him.There is nothing In politics now ex- )

epr two empty bottles.both a li'tieIii \- -one labeled "Democrat" and'o her "Republican." Wllsonlsm,iVorldl rn, has gone 1 y th< boards, ivill not say it lias had Its day. It..ill come again. Nothing is surer.v)n tin"- we like or dislike WoodrowATiron. ban that he will show highip on th record.Meanwhile Johnson and Borah.

urn over the pages of your "Quentin3urward" and mark Maitre Pierremd Troia Bchelles. But Harding isnt Loula Nl. After the big things)f the patronage are exhausted, look>nt: The Republicans are up againstvhat the Democrats were up againstvhen they struck Buchanan. That isi (b ad W all.

T am a historian, as you see.We ii nst. organise a new party.

Fust the World and me and.1 leave,-ou to name tin remaining member.\H debts payable in gold and silvermd paper convertible into coin onlemund. »Co sumptuary laws. Todell with Prohibition, along withilnpaburgs and Hohensollerns, and "atariff Cor revenue only." You mightthrow in a lit/lo foolishness abouthome rule, frei- trade a nil sailors'rights*. Hu; 1 shall not stand on

words. j<>tiit your klddln.' ('harlcj Mur¬

phy i ; going thi' way of Dick I rok-r. lie Uvea at Dolmonlco's. When j

. man gets t<> being a tine gentlemanTammany drops him. Murphy haslasted longer than i thought possible.

i have personally known all thechiefs, inctldlng Tweed, from llyn-ilers to Murphy- I was a pallbearernt le nder's funeral.he died a poor iderelict and h few of us buried himand l have a personal and rein in Is-

cent sympathy for tie- Halt! Who jwas it said, "I nnt n Democrat"?Wt II, me loo!

Henry NVatterson.Onlvoton, Texas, Jan. 26.

I Jepbani Husks ('ocounitts.

Honolulu, T. H Jan. 5 (Corrs-spondence of Tho Associated Press)."Daisy," tho African elephant In thoKaplolnni Park zoo in Honolulu, hasdevelop! d Into :i complete copraplant, according lo reel nt visitors tothe bungalow In the park whereDaisy ir es.

Visitors say that the big pachydermhas d< lopi tl the husking of greeneocoanuts t<> a fine art, with u speedof one every two minutes, it usual¬ly takes a novice at husking cocoa-nuts anya'here from ten minutes toan hour to break info one with a ham¬mer and chisel.

Daisy's Interest In her new Indus¬try lies in the fact that when theoocoauul is husked she cracks tinshell and allows ihe sweol milk totrickle down her elephantine gullet.

Reason ICntHigh."Why dhl you sinke the telegraph

operator?" asked the magistrate of'man who was summoned for assault.

Weil, air, I gives him a telegramto send to His gal an' hi* ajjusiajread i nit. So, of course, 1

Ho Stated His Deep.Raleigh, x. c, Feb. 8..On account

of ihe low price* that have been paidfor tobacco and cotton thla season,many Houthern farmers have experi¬enced great difficult) in meeting theirobligations.

As reflect Infi the plight of one plant«er former < h»\ > rnor Itichard I.Manning, of South Carolina, at ameeting of tobacco nnd cotton mow¬ers hero recently, read the followingletter which, he said, was sent to aSouth Carolina fertilizer company:

"I received your letter about whatI owe you. Now, be pachent. l aln'lforgot you. and aoon as folks pa) meI'll pay you. httt if this was lodge¬ment day and you no more preparedto meet your God than I am to meetyour account, then you sho' going i'>hell."

He Weighed MS Pounds.

Bourgeg, Frame, Feb. s..PierreGulnolet, reputed to be the heaviest Iman in France, tipping the scales atGOT» pounds, h is just died here. Hewas 2S years old. . I

Kreuch Judges i* it - Poorly Paid.

Paris. Jan. 22..Judges of many 0f|<the Fiench courts including some ofthe higher tribunals are hinting thatthey would like to have their pa)raised at least to the equivalent Oltelegraph operators, warehouseWatchmen and junior army officers.Their friends point out that the salaries of many of the magistrates areleas than those of even ordinarily]skilled workmen. i1The newspapers have taken up the I

campaign In their behalf and are urg-l|ng that they be granted allowances toenable them to live at least decently.Some of the judges have told publiclythat their colleagues without privateincomes have to sell their personalproperty accumulated in bolter daysor do clerical work at home to eke outa living.French judge* arc paid from 500

francs a month (now equivalent toabout $35.) up to 833 francs (nowequivalent to about $r>8.) for the pre-hiding judge of the higher tribunals.

I.aml i u, the French Bluebonrd,' Juris, Feb. 10..Henri Desire Lan-dru, under indictment charged withthe murder «»f eleven women to whomat various times he had promisedmarriage, and whose triui before theFt em h Assises had been set forM.u cii i sf. has succeeded in obtaininganother postponement of 'his trial.Da ml ru has been In Jail for two yearsand recently was sentenced to liveyears In Jail and subsequently depor¬tation ror swindling.Under French law, a man accused

of crlm has the right to take cog¬nizance of the dossier in Ills case be¬im o fa< iug the jury, lie may make atight upon the legality of any of thedocuments being submitted to thejury.

Tin- dossier in Landru'n c^se In¬cludes ;,000 documents, all of whichhave to e copied, as the public pros¬ecutor »I )es not tmet the originals Inthe hands of the accused. The workof copying the documents will occu¬py more than a month.Landru has informed the court that

he will require several weeks in which> stud the document* us he intends. challenge all of them as IrrelevantLandru . caused considerable wor¬

ry and annoyance to Judge Bonlnwhile th latter was investigating the* ase and now that it has been turn-ed o\er to the prosecutor of the re¬public ho has adopted the t>amc tac¬tics.To one ef the assistants of the pros¬

ecutor who reproached him withprocrastination saying that Frenchjustice J as other th'ngs to look afterthan the Landru case,, tho allegedGambais Bluebeard replied:"Then why don't you let me go, I

nm perfectly willing." Then he add-o: 'How 1 miss Judge Bontm Atleant, he wr.ti . jontlemnn."

India iu sympathy With Turkey.Nag-pur, India. Feb. 2..The Turk¬

ish peace treaty was characterised as"The groateel travesty of justice, ¦monument of hypocrisy and theblackest breach of solemn pledges"by Dr. Ansar In his address as presi¬dent at the annual session of the AllIndia Moslem League to lay. He de¬manded its revision which, he declar¬ed, there seemed little doubt wasbeing seriously considered by the al¬lies.The speaker denounced "the hor¬

rors of the Punjab reign of terror"and supported the non-cooperationmovement in progress among the na¬tives as a protest against Britishrule.

"There Is a divine injunction toMussulmans to practice non-cooper¬ation agains the opponents of islam."said Dr Ansar. "There appears to hoa deadlock between 'he bureaucracyand the people of India which isentirely because India has awak¬ened i" a keen s. use of self-respectand in determined no longer to sub¬mit to a secondary position, a*hero-as the bureaucrat is still thinking Inobsolete terms of governing with themailed 'ist

"in older to win the co-operationol the people of India our alienfriends must first of all disabuse thenminds < f the Idea Ol race suprcmn< jand d>> amide penance for paswronga."

Rngllah laullcs on Trip to IhirkestVfrica.

London, Pel. i ii An * Spedition toDarkest Africa, which luis inst been

I organised will inelude three titledw<mup Tin part) consists of He¬lmke und Du« hess of Sutherland. Vis¬count and Viscountess Pttohtleld, Vis¬count und N iseounineas M inis one andi iptaiu ii nd M i s. i ierard Leigh,

j It is p tinned t>> shoot big game but[an attempt will probably be made topenetrate further Into the Africanjungle on the banks of tin- lllue Nileami its tributaries than any white wo¬

man has ever been known to go be¬fore.

Pour sa er» d wars were waged injLa\v\ient Hreiee, chiefly for the de-IhUut' tin temple ol Delphi.

Itlf Income Tax Farts Vou ShouldKnow.

Partnership ami personal servicecorporation returns are closely scruti¬nized by tho bureau of internaJ reve¬nue, and In them have been discoveredruumerous errors.

Partnerships as Mich are not sub-j<-« t to the Income tax, but are requir¬ed to make return* on Forms 10tft»showing gross and not income. Thenet income of ¦ partnership is com-puled i-i the same manner and onthe sann- basis as tho net income ofan individual, except that deduq.-tlons for contributions to eiun liable,religious, and scientific organizationsare not permitted.

Individual members are taxed oalh< distributive shares of net incomeliana partnerships, whether distribut¬ed 01 not, and are required to in¬clude such shares in their individ¬ual return of Income, even thoughthey may not hav« ixnn actually re¬ceived, it not Infrequently happensthat tho figures in the individual re-turn and partnership return do notcoincide, In which event there latrouble for both the taxpayer and bu-ea II.

.Must File Returns.Partnership retuins must be filed,

oven though the Arm had no net in¬come foi the year. The return mustshow tin- name and address of eachpartner and his share of net income.Anyone of the partners may sign andsweai t«» the return, which may coverthe calendar or ftsiai year, accordingto the firm's method of accounting.

Requirements of the revenue actwith reference ^o partnerships applyalso to personal service corporations,which, though exempt from tax.must make a return of gross and netincome on Form 10C5. or even if therewas no net. income. A personal ser¬vice corporation os defined by treas¬ury regulations, is a corporation"whose Income is to l>e ascribed pri¬marily to the SOtlvttlOS Of the prin¬cipal ow tiers or stockholders who arethemselves regularly engaged in theactive conduct of the affairs of thecorporation, and In which capital(whether borrowed or invested) lanot a material Income-producing fac¬tor. "

In order to be classified as a per¬sonal Si rvice corporation, its earn¬ings must be derived principallyfrom compensation for personal ser¬vices rendered by its owners and¦tockholors. Merchandising or trad¬ing citlv-r directly or indirectly incommodities or the services of othersis not rendering personal service.Where the principal owners and stock¬holders do not render the principalpait Of the services, but merely su¬pervise a force of employees, thecorporation is not a personal servicecorporal Ion.To determine who are the principal

»Win rs or stockholders no detinitepetventage of stock or interest in thecorporation can be prescribed. Treas¬ury regulations, however, provide thatno corporation may make a returnas a personal service corporation un¬less at h ant BO per cent of its stockis held by those regularly engagedIn the sctlve conduct of its affair*.

Fse of Capital.If the use of capital is necessary or

more than incidental, capital Is anincome-producing factor, and the cor¬poration is not a personal service cor¬poration. No corporation is a per¬sonal service corporation If It car-riea on a business which ordinarilyequires the use of a substantialamount of capital, whether Investedor Ljrrowed.

In general, the larger the amooutcapital actually used the stronger

is the evidence that capital is anecessary and is a material Income-producing factor, ard that the cor¬poration is not a personal service cor¬poration.The following corporations are ex¬

pressly excluded from classification aspersonal service corporations: For¬eign corporations; corporations 30per cent of w hose gross income con¬sists of gains, profits* or income de¬rived from trading as a principal; cor¬porations r>0 per cene of whooe grossincome consists of gains, profits, com¬missions, or other incomo derivedfrom government contracts t>etweenApril 6, 11» 17, and November J 1..1918.

Personal service corporations re¬turns must show the name ami ad¬dress of each stockholder, the shareof each stockholder In the generalincome of tho ic itpanj, and must beaccompanied bj a complete w'-ate-ment showing the nature of the bus¬iness. The return must be sworn toby the president, vi< o president, orother principal executive office? andby the treasurer or assistant treas¬urer.

Fine sperimcns of l hittcsc Sculpture.

Philadelphia, Feb. to..Two sculp-tued Chinese horses, considered th»»finest specimens of this Chinese «wtextang atVfl among the invest in theworld, has come Into the possessionof the University of Pennsylvania Mu¬seum as a gift from Fldredge H.Johnson, of PhiladelphiaThe specimens are two out of «ix

which embellished the tomb of Km-paror Tan« Tai Teung who in theseventh centurj ot our era rose fromhumble birth '»v his military achieve-tm nti.Hrst htt father on thetin i,tu and then succeed him. He wasthe Napoleon ol the Fsr Fast andruled during Ihe Golden Age of Chi*nese art. Foi in* tomb he had sculp-lured the six war horses he used InI»utile, all ol which were wounded,and four of these are held by Chinaas priceless treasures. The twowhich ' he University lias accruiredwere smuggled out Of the empire afew years sgo according to the mu-¦cum authorities and China has agreedthat they shall remain in this coun¬try while jealously guarding the oth¬ers.

One of thaos horses was named'.Autumn Dear" as appears horn theInscription and the other may becalled " Strong "Wing-Foot * althoughil is not easy to translate the archsinname. The horses in stem* are-slight-l\ mutilated but vt ill -hew the mur-veioua skill of the sculptor and arolooked upon bj experts as ranking;with anything of the sort producedby Prosit art in its golden age. \