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December 29, 1921     The Ortonville Independent
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December 29, 1921
 

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DECEMBER 29, 1921 THE ORTONVILLE INDEPENDENT 0000L*S.ED EVERY T"URSDAY I The End of A Perfect D - by the I Farmers &amp; Merchants Printing Co. / ]]. Kaercher, President Frank Harris, Vice-President L. E. Lundgren, Secretary Walter Dinnell, Treasure BOARD OF DIRECTORS John Kaercher John Witte Walter Dinnell Chester Olson L. E. Lundgren A.S. Halls Grace F. Kaercher Frank Iiarris A. B. Kaercher .4,. Kaereher Managing Editor Entered as second-class matter 18, 1920, at the postoffice at Minn., under the Act of 3, 1879. ION $2.00 PER YEAR Advertising Rates on Application tisinlr Representative ERICAN PRE£S ASSOCIATION tern Advt. Representative. SELECT LIST. Exchange Bank St. Paul S. 6th St. - - Minneapolis [LROADING IS INEFFICIENT. big lines are not being run cor- Those who own them care the market value and mar- raanipulations of their stock than do about giving service to the Those who operate them from Positions are being paid too high- the little they know and do. i:" • I have found is one of ost inefficiently conducted bus]- keen student of country life condi- days every billiard hall had a player Rev,,nl, Callaof, " in the world today, tions. "But I doubt if it is true of representing the "house" and when l ,-- -J,,a,,.,vr Issues the railroads cut down on their the country newspaper. Few country anybody could beat him the expense l Statement on Income Law and cut out their stock mani- life institutions render the service to was "on the house." Schaefer's bil- / instead of trying to cut thelits cam munity that the countr, liardist was his young son, Jake / The following statement is issued s of the worker, who is doin- *^  ....... y weekly -  "= I renaers, ye I Know oz Iew edito When the boy was so small they had ! by Collector of Internal Revenue, L. ae can for the sraall retu rs of ....... rn. Then I country newspapers who haole " to stand him on a chair to use the I M. Willcuts of the District of Minne- wnl get (lown to a sound, profit-Irich or .............. died • . • ! ¥t:ll W(2|l O UO. JL W )Usmess basis--Henry Fm<l I ......... as toga • • |ne omer (lay that a surve , lr_y Ford is a railroad magnate 1 ............ '_ ...... y of the • v.,,v.y pper uz me srae snowe(1 nays as well as an automobile Itha t the avera e difference bet facturer R g " ween le* ..... ; , ecently he purchased lwha t the editor takes in and what he ro xomuo ann lronton rail- pays out is onl a little over COnnecting these cities and has/C ..... Y .. . $2,000. i xm nas o oe nls salary and the an interesting series of railroad lprofi t on his bsiness in which his, He declares that one of average investment is about $8,000. sota: "M e r c h a n t s, manufacturers and business men generally need experi- ence no difficulty in taking their inven- tories for the year 1921 to conform with the new revenue act. The lan- guage of the Revenue Act of 1918 and the Revenue Act of 1921, (See. 203), relating to inventories are identicalt "That whenever in the opinion of the Commissioner the use of inven- tories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such tax- payer upon such basis as the Commis- sioner, with the approval of the secre- tary, may prescribe as confonming as nearly as may be to the best account- ing practice in the trade of business and as most clearly reflecting the in- come.  "Present Treasury regulations pro- vide that inventories must be valued troubles with the railroad in this country is "stock by Wall Street. Ford is a son of farmer par- been born near Detroit, 1863. Even as a boy on the cue, he was able to defeat the aver- age "crack" player, and of course, his skill increased with his years. One of the stunts was to get a tenderfoot from the East, who considered him- self a billiard Sharp, and match him against Jake and then see the kid run out the game after the stranger had had his first shot. It didn't hurt business at Schaefer's saloon• Why Churches Should Advertise. The Schaefer kid finally became the "The daily and weekly papers fur- world's champion billiard]st and held nish the best medium for church pub- the title many years. At Chicago a lieity," says Bishop Joseph F. Berry youngster defeated Hoppe, billard was interested in machinery °f the Methodist church. "And I do champion for 16 years. The yourgs- up a shop. Altho later in a factory at $45 a month, longed for a factory of his his main plant at High- Detroit, covers 147 acres roof and the output is close to ars a day. He has also wanted a railroad and recently put- not see why the church should expect I ter was Jake Schaefer, son of the ml to get its advertising free. It includes I who made billiard history more thh in its budget various items of expense, a quarter-century ago. Old Jakq, such as the minister's salary the jani-ldied in 1911. He was known as the tor, light, heat, insurance, repairs, and  "wizard of the cue." Now his son often the salary of the organist and has defeated a player who had lost some special singers. Why should not 1 only four games in 16 years.Cap- advertising be properly added to this pers Weekly. list? The world, the flesh and the PAGE $' ter, the regulations provide, changes can be made only after permission is obtained from the Commissioner of Internal Revenue. "In the case of a merchant 'cost" means the invoice price less trade or other discounts, excepting strictly cash discounts approximating a fair rate Of interest, which may be de- ducted or not at the option of the tax. payer, providing a consistent coursi is followed. To the net invoice price should be added the cost of transpor- tat]on an dother necessary charges in- curred in acquiring possession of the goods. "In the case of a manufacture 'cost' ,means the cost of raw material,. and supplies, expenditures for labor and indirect costs incident to produc- tion, including a reasonable proportion of management expenses, but not in- cluding any cost of selling or securing return on capital. "'Market' means the current bid price prevailing at the date of the in- ventory for the particular merchan- 'disc. The burden of proof as to the correctness of the price rests upon the taxpayer in each case. Where no open market quotations are available, the taxpayer must use such evidence of a fair market price at the dates near- est the inventory as may be available, such as specific transactions or com- pensation paid for cancellation of con- tracts o r purchase commitments• Where, because of abnormal conditions the taxpayer has regularly sold mer- chandise at prices lower than the mar- ket bid price, the inventory may be READ IT AND WEEP. Did you ever get one something like this ? Iron Hardware Company, Hardscrabble, Arkansas. Dear Sir:--I received your letter about what I owes you. Now be pashent, I ain't forgot you and as soon as folks pay me I'll pay you. If this was Judgment Day and you was no more prepared to meet your God thma I am to meet your account then you sho' should go to hell. Yours trulyw Bill Jones. Moral: It is safer to ride on a slow freight with cool bearings, than on a fast train with a hot box! If you just keep on "plugging," you're sure to arrive, The day may be near or be far; But the man who works on and is never dismayed Lives under a favorable star. The genius, so called, who works like the wind For awhile, and then slacks his pace, When ,matched with the "plugger," who works every day, Is sure to lose out in" the race. Haste seldom spells Hurry, for the slow moving wheel Will better stand up to the knocks, And come to the end of the day 'neath its load, Without the attendant Hot Box Mr. Slow (calling on girl): "Yoll rather---or-distant this eve- "Well, your chair isn't nailed valued at such prices. The correct- seem ness of such prices will be determined /ling." by reference to the actual sales of the Girl: taxpayer for a reasonable period be- to the floor, is it?" fore and after the date of inventory. Prices which vary materially from. the actual prices so ascertained will not be accepted a reflecting the market. "The value of each item in the in- ventory may be measured by cost or market, whichever is lower. An en- tire stock may not be inventoried at cost and also at market price, and the lower of the two inventories used. In- ventories on whatever basis taken will be subject to investigation by the Commissioner of Internal Revenue and the taxpayer must satisfy the Commissioner of the correctness of the prices adopted. He must be prepared to show the cost and the market price of each article included in the inven- tory. "In the conduct of modern business it is of the utmost importance that every business, large or small, wheth- er corporation, partnership or indivi- dual, shall maintain an exact record of receipts and expenses. No special sys- tem of accounts is prescribed by the Bureau of Internal Revenue, but the books should show in detail inventories purchases, sales, capital investments depreciation, and similar items requir- ed in making up income tax returns." Because it s packed in a VACUUM CAN For Sale by A. C. Saeger You Need Printing We Do Printing one. Some of the troubles of Iroad situation in this country by Mr. Ford in this article The Nation's Business. He to reduce freight rates on his so far has been balked by the ging EditOr's Note Magazine. Commissioner of Internal Reve- that as wide publicity as be to a provision under Act of 1921, which was in the old law. Act of 1921 requires of cereal beverages soft drinks and fountain to register in the office of the of Internal Revenue for the in which his business is loca- application for registry must not later than January 1, or within 10 days after corn- business, and thereafter on July 1st of each year. The certificate of registry must Posted in the manufacturer's business. Failure to comply Provisions of law in this re- the delinquent to a pen- not more than $1,000.00 for this provision every manu- of cereal beverages; of un- fruit juices or ira]- thereof; of still drinks; o r artificial mineral or table waters, or kmitations of finished or fountain syr- Carbolic acid gas used or sold the production of carbonated of carbonated beverages concentrate, essences, or of carbonated beverages the use of finished or foun- manufactured by such and every person con- a soda fountain, ice cream other similar place of bus]- manufactures finished or syrups used in manufacturing soft drinks, is obliged Person whose duty it is to Under this law who has not with a blank form "Ap- for Registry" should make application to the Collector Revenue of St. Paul. imposed by Section 602 Law is in lieu of on soft drinks sold by the in bottles or other closed imposed by Section 628 of Revenue Law which is re- ective January 1, 1922. The drinks, ice cream, etc., _Soda fountains and sim.ilar ' business is also repealed ef- a the same date. of Motto Challenged. Club has as its motto, most who serves best. ought to be true," ob- the other day who is a devil do a lot of advertising in these days. It seems to pay this iniquitiou:; combination pretty well. Should the church be. less anxious to speak strong- ly and winsomely to the community ?" --From the Fourth Estate. STANDARD OIL BUSINESS GOOD. Standard Oil companies will dis- tribute $28,736,000 in cash dividends for the last quarter of this year, or about 2 million dollars less than for the fourth quarter of last year. The Standard's total dividend payments this year will be $114,444,000, cam- pared with $115,776,000, in 1920, which set the high record for all time in the oil business• There is no such thing as bad times for Standard Oil. Some times are better than others, that's all. MOVIES There is perhaps, no contribution to civilization whichh as so great a value as the motion picture• Whether or not this value has been fully realized is a subject for discussion. W e are all aware that the "movies" have an aes- thetic, an educational and a moral significance in our social life; aes- thetic, in that we often seek movies for purely recreational purposes; edu- cational in that we do receive from the film, pictures dealing with human pro- gress and social" welfare moral in that it often influences for or against bet- ter living. Our modern "movies" in general, however, tend toward a low standard. Their influence has had a very bad ef- fect up thousands of "movie lovers" who are usually from among the com- mon people. Most "movie fans" enjoy a "slap-stick" comedy. They like a pun. Their chief desire is to be en- tertained. For this reason they do not appreciate a picture, the aim of which is .moral or educational• In re- turn for a demand for movies that I a c k educational or moral . benefits. the movie-fans are supplied with a picure whose plot is weak, whose char- acter portrayal if any, is poor and whose effect is unsatisfiing to a per- son of culture. On the other hand, film companies are awakening to the necessity of pro- ducing better films. Lately there have been shown several clean and uplift- ing pictures. These embody all of the requisites an intellectual audience re- ovires. For instance, "A Bride of the Gods," "Jungle Adventure," and "The Question of Honor," are all present- day pictures which tend to moralize and to educate the public in general. TWO CHAMPIONS IN FAMILY. During the steamboat days on the Missouri, an old German named Schaefer kept a saloon and billiard hall on the levee at Leavenworth, then an outfitting point for wagon trains to Oregon and Santo Fe. In those :.,......'.'.'.'.-.'.'.'...'.'.'.'.'..................,;.... i'}i] ::: e i!.'o'.'.'.'.w.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.,.'...,.,.*.... ... .,.,.....,,....,..,.,,,..,..',  HE year that has Just closed means something different to most everybody. To some it has brought a great Joy; to others a great sorrow; to many, both grief and gladness in full measure. Many of us have gone along the regular, unevent- ful path, filled with the happiness of love and work and the Joy of everyday things, which, after all, 18 the best hapipness. To youth the New Year means a long, pleasure-filled evening and the writing of a new date on their letters. They look neither for- ward nor back• They make reso- lutions because It seems the cor- rect thing to them to do. They keep them sometimes and it helps make them better men and women. but It Is not a serious matter with themJust as is natural for youth. Older folks Involuntarily look back a bit on the even of a new year--not systematically, but with a general sweeptng glance that usually makes them a bit uncom- fortable at things left undone or failures to make good as they had Intended. Maybe there has been Just one thing accomplished that gives them s little warm feel- Ing round their heartsmaybe not. The great sorrow or great Joy stands out with more meaning to them than to youth. 'Tls another milestone passed. The New Year may not present very bright prospects to some, but these same older folks know that there is something better In store than what the Immediate future seems to offerknow that unhappy things can't last--that they are pretty sure to lead to something greater and better---know that even If they can't understand the reason for sorrow and trouble that there. Is a reasonknow It deep down within themselves, though outwardly they resent and rebel against fate• It Is not bllvd faith or optimism that teaches this. but reason and knowledge of life. Older folks know that the year Is bound to bring happiness and re- lief to thoe who are now bearing sorrow and trouble.Mrs. J. E. Leslie, In the Detroit News. Belva Kaercher TEACHER OF PIANO AND HARMONY Ortonville, Minn. [] at either 'cost or 'cost or market, whichever is lower•' Taxpayers were Judge: "Prisoner, do you confess permitted, regardless of their past your guilt?" practice, to adopt the 'cost or market] Prisoner: "No. The words of my basis, whichever is lower' in taking counsel have convinced me of my in- their inventories for 1920. Thereaf- nocence." Let us get together and both will be satisfied. TH[ ORTOHVILL[ IND[P[ND[N T Absolute Guarantee I i | ii i TO EVERY PURCHASER OF A NEW AND BETTERBATTERY we issue an unconditional guarantee coverin a er- , • g P md of one year from date of purchase. There are no "ifs" or "ands" connected with it. If, for any reason a battery should fail to give satisfactory servme we will replace or repair it entirely FREE OF CHARGE. The Marvel Electrolyte, )mpany Guarantees That Marvel will not injure the battery and its connections in any way, that it will prolong the life of the battery, prevent destructive sulphation of plates, will increase its efficiency and in every way prove a benefit to the battery. 0rtonville Auto & Su! Company Halls & Henddckson, Props. Ortonville, Minn. DECEMBER 29, 1921 THE ORTONVILLE INDEPENDENT 0000L*S.ED EVERY T"URSDAY I The End of A Perfect D - by the I Farmers & Merchants Printing Co. / ]]. Kaercher, President Frank Harris, Vice-President L. E. Lundgren, Secretary Walter Dinnell, Treasure BOARD OF DIRECTORS John Kaercher John Witte Walter Dinnell Chester Olson L. E. Lundgren A.S. Halls Grace F. Kaercher Frank Iiarris A. B. Kaercher .4,. Kaereher Managing Editor Entered as second-class matter 18, 1920, at the postoffice at Minn., under the Act of 3, 1879. ION $2.00 PER YEAR Advertising Rates on Application tisinlr Representative ERICAN PRE£S ASSOCIATION tern Advt. Representative. SELECT LIST. Exchange Bank St. Paul S. 6th St. - - Minneapolis [LROADING IS INEFFICIENT. big lines are not being run cor- Those who own them care the market value and mar- raanipulations of their stock than do about giving service to the Those who operate them from Positions are being paid too high- the little they know and do. i:" • I have found is one of ost inefficiently conducted bus]- keen student of country life condi- days every billiard hall had a player Rev,,nl, Callaof, " in the world today, tions. "But I doubt if it is true of representing the "house" and when l ,-- -J,,a,,.,vr Issues the railroads cut down on their the country newspaper. Few country anybody could beat him the expense l Statement on Income Law and cut out their stock mani- life institutions render the service to was "on the house." Schaefer's bil- / instead of trying to cut thelits cam munity that the countr, liardist was his young son, Jake / The following statement is issued s of the worker, who is doin- *^  ....... y weekly -  "= I renaers, ye I Know oz Iew edito When the boy was so small they had ! by Collector of Internal Revenue, L. ae can for the sraall retu rs of ....... rn. Then I country newspapers who haole " to stand him on a chair to use the I M. Willcuts of the District of Minne- wnl get (lown to a sound, profit-Irich or .............. died • . • ! ¥t:ll W(2|l O UO. JL W )Usmess basis--Henry Fm<l I ......... as toga • • |ne omer (lay that a surve , lr_y Ford is a railroad magnate 1 ............ '_ ...... y of the • v.,,v.y pper uz me srae snowe(1 nays as well as an automobile Itha t the avera e difference bet facturer R g " ween le* ..... ; , ecently he purchased lwha t the editor takes in and what he ro xomuo ann lronton rail- pays out is onl a little over COnnecting these cities and has/C ..... Y .. . $2,000. i xm nas o oe nls salary and the an interesting series of railroad lprofi t on his bsiness in which his, He declares that one of average investment is about $8,000. sota: "M e r c h a n t s, manufacturers and business men generally need experi- ence no difficulty in taking their inven- tories for the year 1921 to conform with the new revenue act. The lan- guage of the Revenue Act of 1918 and the Revenue Act of 1921, (See. 203), relating to inventories are identicalt "That whenever in the opinion of the Commissioner the use of inven- tories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such tax- payer upon such basis as the Commis- sioner, with the approval of the secre- tary, may prescribe as confonming as nearly as may be to the best account- ing practice in the trade of business and as most clearly reflecting the in- come.  "Present Treasury regulations pro- vide that inventories must be valued troubles with the railroad in this country is "stock by Wall Street. Ford is a son of farmer par- been born near Detroit, 1863. Even as a boy on the cue, he was able to defeat the aver- age "crack" player, and of course, his skill increased with his years. One of the stunts was to get a tenderfoot from the East, who considered him- self a billiard Sharp, and match him against Jake and then see the kid run out the game after the stranger had had his first shot. It didn't hurt business at Schaefer's saloon• Why Churches Should Advertise. The Schaefer kid finally became the "The daily and weekly papers fur- world's champion billiard]st and held nish the best medium for church pub- the title many years. At Chicago a lieity," says Bishop Joseph F. Berry youngster defeated Hoppe, billard was interested in machinery °f the Methodist church. "And I do champion for 16 years. The yourgs- up a shop. Altho later in a factory at $45 a month, longed for a factory of his his main plant at High- Detroit, covers 147 acres roof and the output is close to ars a day. He has also wanted a railroad and recently put- not see why the church should expect I ter was Jake Schaefer, son of the ml to get its advertising free. It includes I who made billiard history more thh in its budget various items of expense, a quarter-century ago. Old Jakq, such as the minister's salary the jani-ldied in 1911. He was known as the tor, light, heat, insurance, repairs, and  "wizard of the cue." Now his son often the salary of the organist and has defeated a player who had lost some special singers. Why should not 1 only four games in 16 years.Cap- advertising be properly added to this pers Weekly. list? The world, the flesh and the PAGE $' ter, the regulations provide, changes can be made only after permission is obtained from the Commissioner of Internal Revenue. "In the case of a merchant 'cost" means the invoice price less trade or other discounts, excepting strictly cash discounts approximating a fair rate Of interest, which may be de- ducted or not at the option of the tax. payer, providing a consistent coursi is followed. To the net invoice price should be added the cost of transpor- tat]on an dother necessary charges in- curred in acquiring possession of the goods. "In the case of a manufacture 'cost' ,means the cost of raw material,. and supplies, expenditures for labor and indirect costs incident to produc- tion, including a reasonable proportion of management expenses, but not in- cluding any cost of selling or securing return on capital. "'Market' means the current bid price prevailing at the date of the in- ventory for the particular merchan- 'disc. The burden of proof as to the correctness of the price rests upon the taxpayer in each case. Where no open market quotations are available, the taxpayer must use such evidence of a fair market price at the dates near- est the inventory as may be available, such as specific transactions or com- pensation paid for cancellation of con- tracts o r purchase commitments• Where, because of abnormal conditions the taxpayer has regularly sold mer- chandise at prices lower than the mar- ket bid price, the inventory may be READ IT AND WEEP. Did you ever get one something like this ? Iron Hardware Company, Hardscrabble, Arkansas. Dear Sir:--I received your letter about what I owes you. Now be pashent, I ain't forgot you and as soon as folks pay me I'll pay you. If this was Judgment Day and you was no more prepared to meet your God thma I am to meet your account then you sho' should go to hell. Yours trulyw Bill Jones. Moral: It is safer to ride on a slow freight with cool bearings, than on a fast train with a hot box! If you just keep on "plugging," you're sure to arrive, The day may be near or be far; But the man who works on and is never dismayed Lives under a favorable star. The genius, so called, who works like the wind For awhile, and then slacks his pace, When ,matched with the "plugger," who works every day, Is sure to lose out in" the race. Haste seldom spells Hurry, for the slow moving wheel Will better stand up to the knocks, And come to the end of the day 'neath its load, Without the attendant Hot Box Mr. Slow (calling on girl): "Yoll rather---or-distant this eve- "Well, your chair isn't nailed valued at such prices. The correct- seem ness of such prices will be determined /ling." by reference to the actual sales of the Girl: taxpayer for a reasonable period be- to the floor, is it?" fore and after the date of inventory. Prices which vary materially from. the actual prices so ascertained will not be accepted a reflecting the market. "The value of each item in the in- ventory may be measured by cost or market, whichever is lower. An en- tire stock may not be inventoried at cost and also at market price, and the lower of the two inventories used. In- ventories on whatever basis taken will be subject to investigation by the Commissioner of Internal Revenue and the taxpayer must satisfy the Commissioner of the correctness of the prices adopted. He must be prepared to show the cost and the market price of each article included in the inven- tory. "In the conduct of modern business it is of the utmost importance that every business, large or small, wheth- er corporation, partnership or indivi- dual, shall maintain an exact record of receipts and expenses. No special sys- tem of accounts is prescribed by the Bureau of Internal Revenue, but the books should show in detail inventories purchases, sales, capital investments depreciation, and similar items requir- ed in making up income tax returns." Because it s packed in a VACUUM CAN For Sale by A. C. Saeger You Need Printing We Do Printing one. Some of the troubles of Iroad situation in this country by Mr. Ford in this article The Nation's Business. He to reduce freight rates on his so far has been balked by the ging EditOr's Note Magazine. Commissioner of Internal Reve- that as wide publicity as be to a provision under Act of 1921, which was in the old law. Act of 1921 requires of cereal beverages soft drinks and fountain to register in the office of the of Internal Revenue for the in which his business is loca- application for registry must not later than January 1, or within 10 days after corn- business, and thereafter on July 1st of each year. The certificate of registry must Posted in the manufacturer's business. Failure to comply Provisions of law in this re- the delinquent to a pen- not more than $1,000.00 for this provision every manu- of cereal beverages; of un- fruit juices or ira]- thereof; of still drinks; o r artificial mineral or table waters, or kmitations of finished or fountain syr- Carbolic acid gas used or sold the production of carbonated of carbonated beverages concentrate, essences, or of carbonated beverages the use of finished or foun- manufactured by such and every person con- a soda fountain, ice cream other similar place of bus]- manufactures finished or syrups used in manufacturing soft drinks, is obliged Person whose duty it is to Under this law who has not with a blank form "Ap- for Registry" should make application to the Collector Revenue of St. Paul. imposed by Section 602 Law is in lieu of on soft drinks sold by the in bottles or other closed imposed by Section 628 of Revenue Law which is re- ective January 1, 1922. The drinks, ice cream, etc., _Soda fountains and sim.ilar ' business is also repealed ef- a the same date. of Motto Challenged. Club has as its motto, most who serves best. ought to be true," ob- the other day who is a devil do a lot of advertising in these days. It seems to pay this iniquitiou:; combination pretty well. Should the church be. less anxious to speak strong- ly and winsomely to the community ?" --From the Fourth Estate. STANDARD OIL BUSINESS GOOD. Standard Oil companies will dis- tribute $28,736,000 in cash dividends for the last quarter of this year, or about 2 million dollars less than for the fourth quarter of last year. The Standard's total dividend payments this year will be $114,444,000, cam- pared with $115,776,000, in 1920, which set the high record for all time in the oil business• There is no such thing as bad times for Standard Oil. Some times are better than others, that's all. MOVIES There is perhaps, no contribution to civilization whichh as so great a value as the motion picture• Whether or not this value has been fully realized is a subject for discussion. W e are all aware that the "movies" have an aes- thetic, an educational and a moral significance in our social life; aes- thetic, in that we often seek movies for purely recreational purposes; edu- cational in that we do receive from the film, pictures dealing with human pro- gress and social" welfare moral in that it often influences for or against bet- ter living. Our modern "movies" in general, however, tend toward a low standard. Their influence has had a very bad ef- fect up thousands of "movie lovers" who are usually from among the com- mon people. Most "movie fans" enjoy a "slap-stick" comedy. They like a pun. Their chief desire is to be en- tertained. For this reason they do not appreciate a picture, the aim of which is .moral or educational• In re- turn for a demand for movies that I a c k educational or moral . benefits. the movie-fans are supplied with a picure whose plot is weak, whose char- acter portrayal if any, is poor and whose effect is unsatisfiing to a per- son of culture. On the other hand, film companies are awakening to the necessity of pro- ducing better films. Lately there have been shown several clean and uplift- ing pictures. These embody all of the requisites an intellectual audience re- ovires. For instance, "A Bride of the Gods," "Jungle Adventure," and "The Question of Honor," are all present- day pictures which tend to moralize and to educate the public in general. TWO CHAMPIONS IN FAMILY. During the steamboat days on the Missouri, an old German named Schaefer kept a saloon and billiard hall on the levee at Leavenworth, then an outfitting point for wagon trains to Oregon and Santo Fe. In those :.,......'.'.'.'.-.'.'.'...'.'.'.'.'..................,;.... i'}i] ::: e i!.'o'.'.'.'.w.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.,.'...,.,.*.... ... .,.,.....,,....,..,.,,,..,..',  HE year that has Just closed means something different to most everybody. To some it has brought a great Joy; to others a great sorrow; to many, both grief and gladness in full measure. Many of us have gone along the regular, unevent- ful path, filled with the happiness of love and work and the Joy of everyday things, which, after all, 18 the best hapipness. To youth the New Year means a long, pleasure-filled evening and the writing of a new date on their letters. They look neither for- ward nor back• They make reso- lutions because It seems the cor- rect thing to them to do. They keep them sometimes and it helps make them better men and women. but It Is not a serious matter with themJust as is natural for youth. Older folks Involuntarily look back a bit on the even of a new year--not systematically, but with a general sweeptng glance that usually makes them a bit uncom- fortable at things left undone or failures to make good as they had Intended. Maybe there has been Just one thing accomplished that gives them s little warm feel- Ing round their heartsmaybe not. The great sorrow or great Joy stands out with more meaning to them than to youth. 'Tls another milestone passed. The New Year may not present very bright prospects to some, but these same older folks know that there is something better In store than what the Immediate future seems to offerknow that unhappy things can't last--that they are pretty sure to lead to something greater and better---know that even If they can't understand the reason for sorrow and trouble that there. Is a reasonknow It deep down within themselves, though outwardly they resent and rebel against fate• It Is not bllvd faith or optimism that teaches this. but reason and knowledge of life. Older folks know that the year Is bound to bring happiness and re- lief to thoe who are now bearing sorrow and trouble.Mrs. J. E. Leslie, In the Detroit News. Belva Kaercher TEACHER OF PIANO AND HARMONY Ortonville, Minn. [] at either 'cost or 'cost or market, whichever is lower•' Taxpayers were Judge: "Prisoner, do you confess permitted, regardless of their past your guilt?" practice, to adopt the 'cost or market] Prisoner: "No. The words of my basis, whichever is lower' in taking counsel have convinced me of my in- their inventories for 1920. Thereaf- nocence." Let us get together and both will be satisfied. TH[ ORTOHVILL[ IND[P[ND[N T Absolute Guarantee I i | ii i TO EVERY PURCHASER OF A NEW AND BETTERBATTERY we issue an unconditional guarantee coverin a er- , • g P md of one year from date of purchase. There are no "ifs" or "ands" connected with it. If, for any reason a battery should fail to give satisfactory servme we will replace or repair it entirely FREE OF CHARGE. The Marvel Electrolyte, )mpany Guarantees That Marvel will not injure the battery and its connections in any way, that it will prolong the life of the battery, prevent destructive sulphation of plates, will increase its efficiency and in every way prove a benefit to the battery. 0rtonville Auto & Su! Company Halls & Henddckson, Props. Ortonville, Minn. THE ORTONVILLE INDEPENDENT PAGE S [ I?D[P[ND[NI EVERy by the CO, Kaeher, Vicl'resldent L.  Lunde Srelary BOARD OF DIRECTORS John Kaercher John Witte Walter Dinnell Chter L. E. Lundgren A.S. IIalls Grace F, Krcher Frk liarris • . Kaercher . tered as seeond.cIs matter 18, 1920, at the poatofflee at Mnn. und the Act of $2.00 PER kpplication Repm,entatlve. SELECT LIST. Bk o - 6th St.  - - Minneapolis big Inea am not being xu co Those who own , d mat- tock th ging Psltions a being paid too bJ or the little they know found is one of nducted busl-  in the world tday. t the railroads cl trying to eat the of the worker, who is doing the can for the s] basls.--Hry Fol, is a rilrnad well as :an automobile he puhased :Onnecting the cities He declares troubIes With the is "steck Even as be was intested tn shop. his main plan at High- t49 ms rof and the output a He h al Some of the in t)ds to redu flight so far has been s that m to a provision under which w the aid law. Act of 1921 quis r soft drinks of Internal Revenue than within 10 days after com. btiness, and thefter or JuZy 1st of each year. The certificate of glstry musl posted n the manuftu business. Failare to mply in this ot more th $1,000.00 for fruit juices or tmi- hereof; of still drinks or artfleiaJ mineral or table waters, or kmits a of finished or id rbonated concentrate, eea, or berLges the use of flnlsh manufactured by Soda fountain, ice e other smllar ple of busi- lrson whoe duty it s to law who h not d with a blank form "Ap- shoed make tppllcatio to t mpused by Section 6o2 soft dltnks sold by the r in bottles or other closed by Section 628 of Law which is - ,e January 1, 1922. fotains Mtt Chant, age& Club has at its motto, who n bag to b* true," oh- The End of A Perfect Day keen student of untry life days every billfold hall had a player I V tios. "But 1 doubt if It is mpnting the "house" and when Re enue Collector Isue the country newspaper, anybody could beat him he expe.se Statement on Income Law life insttuUons as "on the hour." Schfer'a b -I -- its emunlty that the country wkl . . !llardist w hs young son Joke 2e folZong statement is issued mnda yet I kew f e dtors  When the boy  s sa they d by Cecto uf Iatera Reenn L euatry nsppe wn e a ha to s the ! M Wut of the nstrlct of Mn neh  ee we to do e, h was b to efeat the aver I o dy tha age"erak"aerandcnue 1 rebats sk nrased .  es• One business men geney ned epe ge a tnderfnt ec n dfeu y  ak ng the  nn i tar, tile regulations provide, chge s can be made only after pe/ission is bained from the Commissioner Intcui Revenue. "ln the case of a mehant ' price less trade o discounts, excepting strictly cash discounts appmximatlng a fr which may be de- ducted or not at the option of the tax pvldIng a consistent CnUl'St is followed. To the net invoi pri should be added the st of trspo ration aa dnther necessary charges in, READ IT AND WEEp. Did you er get one mething like this ? Iron Hardware Company, Hm dsbbIe, Arkaus. Dear Sir: l eeived your letter about what I owes you• Now he pashent, I ain't forgot you and  so as folks pay me I'll pay you. If this was Judgment Day d you w no mo ppared to meet your God than I am to mt 7our account then you she' should go to hell. Yours trois, Bill Jones. days. It seems to pay this inlquitiom combination pretty well. Should tht church be less xnus to speak stag- '1 ly and winsnmety to the mmuniy ?" J --From the Fourth Estate. STANDARD OIL BUSINESS Standard Oil mpauies tlqbuts $28,76,000 in eh for the last q dollars quarr of last year. The total dividend payments this ye wilZ Lo sn4A44,000, eora pared with $t15,776,000, in 1920, htch set the high rd for all time business. Them is no sh thing as bad times for ome times are better tha. MOVIES . There is perhaps, no, mt 1 civilition wlfichh M so great a val the motion picture. Whether or ant thls value has been fulhr reatized is a subject for diuaslon. We am all thetic,  educational and a moral significance in our ial life; - theU¢, in that we for puly mematlonal purpose; edu film, pictures dealing with hau tcresz d siar welfas moral In that gaiast bet. te riving• Our modem "movies" In general, hover, Their influence has had a very had ef- g the cam- man pple. Most "movie fans" eoy a "slap-stick" medy, They pun• Their tertalned. For this mon they do not appreciate  pictn, the aim of which Is .mOral or edatlal, turn for a demand for movies that a e k educational or moral benefits the movifans a supplied ¸ with a pieure whoe plat i weak, who char. acter portrayal if any, is pr and per- son of ¢uitu On the other hand, fllra mpauies am awakening to the uessity of p- dueing better films. Lately the have been sha veral clean and uplift-i ins plata.s. These embody all of th quisites an lntelectl uir. Gods." "Jungle Adntnm." and "Th, Question of Honor,"  all day pletua which te, and to educate the public In general. TWO CHAMPIO¢S IN FAMILY. Durtng the steamboat days on th Misurl,  old German Schaefer kept a alecn and hall  th 1 at Iasaveawor th. that point for wagon tralm Jn acquiring possession of the goods.  Moil: It is soer to ride on a slow "In the ease of a manuaetu /freight yith el bearings, than on s 'cast',mean the oat o mw ma erials ft tram th a hot box! and supplies, expenditures for labor !If you Jt keep on 'Phigmng." and ndimst costs incident to produc, you're s to lve tinn. in©ludlng a asenaMe proport'o,r The day may be near or be far; Rut the ma who works on d l never disyed Lves under a loveable star. The geni, so lted. who works like the wind For whlle. d then sitka ]fi pa. When atched th the "plugger." who works every day. Is sure to I out in'the r. Haste seldom spells Hurry. for the slow moving whl Will better stand up to the knocks, And come to the end of the day 'eath its load. Without the attender Hot Box Mr. Slow (ling on girl): "Yot sm rather-edistaat thl, e- hing." Glrh "Well. o ¢halisnt natal to the foor, i It?" country pape of the that th, average dffferee what the editor takes in wht he from the East, who considered him Itsries for the year 1921 to o f Inteal Rue. self a billiard sharp, and match him I with the new venue acL The a little aver $2,OO0. and the taxpayer must sa,fy the Commissioner of th to be hs lary and the against Joke and then see the kd, on his bines in w eh Iris n out the game aft the stranger the Revenue Ac of 1921, (See. 208 pees adovted. He must be prepared : average instment is about $8,OOO." had had his first shot. It didn't ! latlng to inventories are identiealt to show the st and the nmrket pri hurt business at Schaefer's saloon. "That whenever in the oplnon of each article included Why Chahea Should Advertise. The Schaefer ld fiualig bame the toy. "q31e da y and weekly ppe fu orld's ehamvlon billlardist an, :y in ruder clearly to "In the mnduet of modern bUS,heSS title my years, determine the inenme of any tpayer it i of the utmost importance that lieity," ys Bish defeated Hoppe, ivent,,ries shalt be takes b ch taw every business, larg or small, wheth- 16 years . . eorpntion, not e why the chuh should expeet p tar w Sake Schaefer, son of the ma stoner, wlth the approval of he - to get te advertisiug fe. It includes] who made billiard history more thor tory, may pmserhe as eonfo ng  reeelpts and expenses. No speclal : m ts budget varlou items ef expense a quarter-ntury ago. O d Jak ' nearly as may be to the bes aet- tern of gecounts is pscrlbed by the such  the rJuister' salary the janb ded in 1911. He was kn as tholing pctice in the trade of business Buru of Inter.al Reven, but the tar. ligh, hea, insunce, repairs, andl "wizard of the e." N his son and  mt clearly refitting the in- books should show la, the salary of the orgist dl h deleted a player who had Iostlme.' purchas, ales. cpi] invesmts, me speci singers. Why should net{ only four ges in 16 year--Ca- "Present Tmury gulations pro. epdation, sad similar Items mquir- advartising be proper  pa Weekly. v de that in.atones must be valued ed in mating ul list? The world, the flesh lot either 'east or 'east or mket, devll dn a lot of advtiiug in thes whichever is ower.' Taxpayers wel Sudge: "Prisoner, do you tnfe permitted, gardls basis, whlehever is their Inntetl for 1920. retu on ©spiral. "'btket' means the currant pri pvaillng at the ventory for the particular The burden of proof as to the pl¢e ste upon the axpayer in eh ease. Whore r quotations are available, the axpayer mt e such evidence af a mket r such as specific paragon pad for eanllae, nf o r puhat the taxpayer h regularly chandi at pris lower than the mar- pri, the inventory may be at aueh pre. The hess of such prices will by feeo to the t taxpay for a asonable peod b- after the Prices wbleh vary materially f the: aetua pn so eertalned will m be accepted as flttng the mket. "The value of each item in the n- vetory y be measud by east o* market, whieher is ler• ti stock may not be Inventoed at pdce, and the will subject invtigatinn by he Q-he Ne Year your gtdlt T- Plfir: "No. The words of my have convinced me of my in H1 year that has ast closed  means emetag dtffeat to mo*t *veeyboy. TO ao it aa buht a great Jn; te otbe a zt an,raw; te many, both grief and gladaes In full msura. Maay c us ave gone along the rezular, unevent- ful path. titled wl¢ te allaess of ove and work a,d the Joy t ever0ay thmp, wbleh, after all te beat hapSpns. TO youth the New Year meane a Iouz. p]ea, ml evening Bud the wtlng at a nSW date on their lotte. ,ey 1oak neither fo ward e back. a make  lutlonl bemuse It ms the r- ct thmg to them to do. They kp them mem*a and It helps make th tt men and wemenr but It 1 no a rou* matte with them--lust al Ii natural for youth. OId fotk, lavluatally loc blek a bt  the ev of a new year--not *y,tematleally, but with a gcnet wIng sance thit u,ra]ly mak th,m a bit unm- fortable at thlnp left u,dene faUur to mae S s tbey had intended. Maybe the has b Just e thing aemplt*hed that v thin a Ittte wa fl- lag roun tbelr hearts--maybe not. The great sraw  gat 3o itad* ant with mo me,nlng to them than to yonm.  another m"tene 1d. e New Year may not pnt W bht pspt* t me, but th ,ame order ¢kl know that the tg methlug better In than what the ImmOlate futu " ,m to offeknew mat nnhappy tmng* eaa't Is*t--that they a tty sum to lead to semlng greater and bettknew that even If they ean undetand th* en tar ,nn.ow d trouble that there. Is a onaow It do wlmla themmelve,, thigh onwardly they mt and rebel satn,t fate. It I not blind faith or optimism mzt teleh th. but mas and kowledge at Ufe. Older tomb know that the yt a bound tn ba happl, and Itf to thee who ate  bearmK oew and tble.--M J. Llle.  th Dtrot News. HARMONY Because it's pcked in • VACUUM CAN t You Need Printing ] We Do Prin ] et os  .,  i Tiff ORTOHYILLI IHl[tllT I Absolute Guarantee TO EVERY PURCHASER OF A NEW AND BETTER BATTERY we issue an unconditional guarantee covering a per- iod of one year from date of purchase. There are no "ifs" or "ands" connected with it. If, for any reason a battery should fail to give satisfactory service we will replace or repair it entirely FREE OF CHARGE. The Marvel Electrolyte Company Guarantees That Marvel will not injure the battery and its connections in any way, that it will prolong the life of the battery, prevent destructive sulphation of plates, will increase its efficiency and in every way prove a benefit to the battery. OrtonvUle Auto & Su y Company Halls & Hendfickson, Props. 0rtonville, Mira. DECEMBER 29, 1921 THE ORTONVILLE INDEPENDENT 0000L*S.ED EVERY T"URSDAY I The End of A Perfect D - by the I Farmers & Merchants Printing Co. / ]]. Kaercher, President Frank Harris, Vice-President L. E. Lundgren, Secretary Walter Dinnell, Treasure BOARD OF DIRECTORS John Kaercher John Witte Walter Dinnell Chester Olson L. E. Lundgren A.S. Halls Grace F. Kaercher Frank Iiarris A. B. Kaercher .4,. Kaereher Managing Editor Entered as second-class matter 18, 1920, at the postoffice at Minn., under the Act of 3, 1879. ION $2.00 PER YEAR Advertising Rates on Application tisinlr Representative ERICAN PRE£S ASSOCIATION tern Advt. Representative. SELECT LIST. Exchange Bank St. Paul S. 6th St. - - Minneapolis [LROADING IS INEFFICIENT. big lines are not being run cor- Those who own them care the market value and mar- raanipulations of their stock than do about giving service to the Those who operate them from Positions are being paid too high- the little they know and do. i:" • I have found is one of ost inefficiently conducted bus]- keen student of country life condi- days every billiard hall had a player Rev,,nl, Callaof, " in the world today, tions. "But I doubt if it is true of representing the "house" and when l ,-- -J,,a,,.,vr Issues the railroads cut down on their the country newspaper. Few country anybody could beat him the expense l Statement on Income Law and cut out their stock mani- life institutions render the service to was "on the house." Schaefer's bil- / instead of trying to cut thelits cam munity that the countr, liardist was his young son, Jake / The following statement is issued s of the worker, who is doin- *^  ....... y weekly -  "= I renaers, ye I Know oz Iew edito When the boy was so small they had ! by Collector of Internal Revenue, L. ae can for the sraall retu rs of ....... rn. Then I country newspapers who haole " to stand him on a chair to use the I M. Willcuts of the District of Minne- wnl get (lown to a sound, profit-Irich or .............. died • . • ! ¥t:ll W(2|l O UO. JL W )Usmess basis--Henry Fm<l I ......... as toga • • |ne omer (lay that a surve , lr_y Ford is a railroad magnate 1 ............ '_ ...... y of the • v.,,v.y pper uz me srae snowe(1 nays as well as an automobile Itha t the avera e difference bet facturer R g " ween le* ..... ; , ecently he purchased lwha t the editor takes in and what he ro xomuo ann lronton rail- pays out is onl a little over COnnecting these cities and has/C ..... Y .. . $2,000. i xm nas o oe nls salary and the an interesting series of railroad lprofi t on his bsiness in which his, He declares that one of average investment is about $8,000. sota: "M e r c h a n t s, manufacturers and business men generally need experi- ence no difficulty in taking their inven- tories for the year 1921 to conform with the new revenue act. The lan- guage of the Revenue Act of 1918 and the Revenue Act of 1921, (See. 203), relating to inventories are identicalt "That whenever in the opinion of the Commissioner the use of inven- tories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such tax- payer upon such basis as the Commis- sioner, with the approval of the secre- tary, may prescribe as confonming as nearly as may be to the best account- ing practice in the trade of business and as most clearly reflecting the in- come.  "Present Treasury regulations pro- vide that inventories must be valued troubles with the railroad in this country is "stock by Wall Street. Ford is a son of farmer par- been born near Detroit, 1863. Even as a boy on the cue, he was able to defeat the aver- age "crack" player, and of course, his skill increased with his years. One of the stunts was to get a tenderfoot from the East, who considered him- self a billiard Sharp, and match him against Jake and then see the kid run out the game after the stranger had had his first shot. It didn't hurt business at Schaefer's saloon• Why Churches Should Advertise. The Schaefer kid finally became the "The daily and weekly papers fur- world's champion billiard]st and held nish the best medium for church pub- the title many years. At Chicago a lieity," says Bishop Joseph F. Berry youngster defeated Hoppe, billard was interested in machinery °f the Methodist church. "And I do champion for 16 years. The yourgs- up a shop. Altho later in a factory at $45 a month, longed for a factory of his his main plant at High- Detroit, covers 147 acres roof and the output is close to ars a day. He has also wanted a railroad and recently put- not see why the church should expect I ter was Jake Schaefer, son of the ml to get its advertising free. It includes I who made billiard history more thh in its budget various items of expense, a quarter-century ago. Old Jakq, such as the minister's salary the jani-ldied in 1911. He was known as the tor, light, heat, insurance, repairs, and  "wizard of the cue." Now his son often the salary of the organist and has defeated a player who had lost some special singers. Why should not 1 only four games in 16 years.Cap- advertising be properly added to this pers Weekly. list? The world, the flesh and the PAGE $' ter, the regulations provide, changes can be made only after permission is obtained from the Commissioner of Internal Revenue. "In the case of a merchant 'cost" means the invoice price less trade or other discounts, excepting strictly cash discounts approximating a fair rate Of interest, which may be de- ducted or not at the option of the tax. payer, providing a consistent coursi is followed. To the net invoice price should be added the cost of transpor- tat]on an dother necessary charges in- curred in acquiring possession of the goods. "In the case of a manufacture 'cost' ,means the cost of raw material,. and supplies, expenditures for labor and indirect costs incident to produc- tion, including a reasonable proportion of management expenses, but not in- cluding any cost of selling or securing return on capital. "'Market' means the current bid price prevailing at the date of the in- ventory for the particular merchan- 'disc. The burden of proof as to the correctness of the price rests upon the taxpayer in each case. Where no open market quotations are available, the taxpayer must use such evidence of a fair market price at the dates near- est the inventory as may be available, such as specific transactions or com- pensation paid for cancellation of con- tracts o r purchase commitments• Where, because of abnormal conditions the taxpayer has regularly sold mer- chandise at prices lower than the mar- ket bid price, the inventory may be READ IT AND WEEP. Did you ever get one something like this ? Iron Hardware Company, Hardscrabble, Arkansas. Dear Sir:--I received your letter about what I owes you. Now be pashent, I ain't forgot you and as soon as folks pay me I'll pay you. If this was Judgment Day and you was no more prepared to meet your God thma I am to meet your account then you sho' should go to hell. Yours trulyw Bill Jones. Moral: It is safer to ride on a slow freight with cool bearings, than on a fast train with a hot box! If you just keep on "plugging," you're sure to arrive, The day may be near or be far; But the man who works on and is never dismayed Lives under a favorable star. The genius, so called, who works like the wind For awhile, and then slacks his pace, When ,matched with the "plugger," who works every day, Is sure to lose out in" the race. Haste seldom spells Hurry, for the slow moving wheel Will better stand up to the knocks, And come to the end of the day 'neath its load, Without the attendant Hot Box Mr. Slow (calling on girl): "Yoll rather---or-distant this eve- "Well, your chair isn't nailed valued at such prices. The correct- seem ness of such prices will be determined /ling." by reference to the actual sales of the Girl: taxpayer for a reasonable period be- to the floor, is it?" fore and after the date of inventory. Prices which vary materially from. the actual prices so ascertained will not be accepted a reflecting the market. "The value of each item in the in- ventory may be measured by cost or market, whichever is lower. An en- tire stock may not be inventoried at cost and also at market price, and the lower of the two inventories used. In- ventories on whatever basis taken will be subject to investigation by the Commissioner of Internal Revenue and the taxpayer must satisfy the Commissioner of the correctness of the prices adopted. He must be prepared to show the cost and the market price of each article included in the inven- tory. "In the conduct of modern business it is of the utmost importance that every business, large or small, wheth- er corporation, partnership or indivi- dual, shall maintain an exact record of receipts and expenses. No special sys- tem of accounts is prescribed by the Bureau of Internal Revenue, but the books should show in detail inventories purchases, sales, capital investments depreciation, and similar items requir- ed in making up income tax returns." Because it s packed in a VACUUM CAN For Sale by A. C. Saeger You Need Printing We Do Printing one. Some of the troubles of Iroad situation in this country by Mr. Ford in this article The Nation's Business. He to reduce freight rates on his so far has been balked by the ging EditOr's Note Magazine. Commissioner of Internal Reve- that as wide publicity as be to a provision under Act of 1921, which was in the old law. Act of 1921 requires of cereal beverages soft drinks and fountain to register in the office of the of Internal Revenue for the in which his business is loca- application for registry must not later than January 1, or within 10 days after corn- business, and thereafter on July 1st of each year. The certificate of registry must Posted in the manufacturer's business. Failure to comply Provisions of law in this re- the delinquent to a pen- not more than $1,000.00 for this provision every manu- of cereal beverages; of un- fruit juices or ira]- thereof; of still drinks; o r artificial mineral or table waters, or kmitations of finished or fountain syr- Carbolic acid gas used or sold the production of carbonated of carbonated beverages concentrate, essences, or of carbonated beverages the use of finished or foun- manufactured by such and every person con- a soda fountain, ice cream other similar place of bus]- manufactures finished or syrups used in manufacturing soft drinks, is obliged Person whose duty it is to Under this law who has not with a blank form "Ap- for Registry" should make application to the Collector Revenue of St. Paul. imposed by Section 602 Law is in lieu of on soft drinks sold by the in bottles or other closed imposed by Section 628 of Revenue Law which is re- ective January 1, 1922. The drinks, ice cream, etc., _Soda fountains and sim.ilar ' business is also repealed ef- a the same date. of Motto Challenged. Club has as its motto, most who serves best. ought to be true," ob- the other day who is a devil do a lot of advertising in these days. It seems to pay this iniquitiou:; combination pretty well. Should the church be. less anxious to speak strong- ly and winsomely to the community ?" --From the Fourth Estate. STANDARD OIL BUSINESS GOOD. Standard Oil companies will dis- tribute $28,736,000 in cash dividends for the last quarter of this year, or about 2 million dollars less than for the fourth quarter of last year. The Standard's total dividend payments this year will be $114,444,000, cam- pared with $115,776,000, in 1920, which set the high record for all time in the oil business• There is no such thing as bad times for Standard Oil. Some times are better than others, that's all. MOVIES There is perhaps, no contribution to civilization whichh as so great a value as the motion picture• Whether or not this value has been fully realized is a subject for discussion. W e are all aware that the "movies" have an aes- thetic, an educational and a moral significance in our social life; aes- thetic, in that we often seek movies for purely recreational purposes; edu- cational in that we do receive from the film, pictures dealing with human pro- gress and social" welfare moral in that it often influences for or against bet- ter living. Our modern "movies" in general, however, tend toward a low standard. Their influence has had a very bad ef- fect up thousands of "movie lovers" who are usually from among the com- mon people. Most "movie fans" enjoy a "slap-stick" comedy. They like a pun. Their chief desire is to be en- tertained. For this reason they do not appreciate a picture, the aim of which is .moral or educational• In re- turn for a demand for movies that I a c k educational or moral . benefits. the movie-fans are supplied with a picure whose plot is weak, whose char- acter portrayal if any, is poor and whose effect is unsatisfiing to a per- son of culture. On the other hand, film companies are awakening to the necessity of pro- ducing better films. Lately there have been shown several clean and uplift- ing pictures. These embody all of the requisites an intellectual audience re- ovires. For instance, "A Bride of the Gods," "Jungle Adventure," and "The Question of Honor," are all present- day pictures which tend to moralize and to educate the public in general. TWO CHAMPIONS IN FAMILY. During the steamboat days on the Missouri, an old German named Schaefer kept a saloon and billiard hall on the levee at Leavenworth, then an outfitting point for wagon trains to Oregon and Santo Fe. In those :.,......'.'.'.'.-.'.'.'...'.'.'.'.'..................,;.... i'}i] ::: e i!.'o'.'.'.'.w.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.,.'...,.,.*.... ... .,.,.....,,....,..,.,,,..,..',  HE year that has Just closed means something different to most everybody. To some it has brought a great Joy; to others a great sorrow; to many, both grief and gladness in full measure. Many of us have gone along the regular, unevent- ful path, filled with the happiness of love and work and the Joy of everyday things, which, after all, 18 the best hapipness. To youth the New Year means a long, pleasure-filled evening and the writing of a new date on their letters. They look neither for- ward nor back• They make reso- lutions because It seems the cor- rect thing to them to do. They keep them sometimes and it helps make them better men and women. but It Is not a serious matter with themJust as is natural for youth. Older folks Involuntarily look back a bit on the even of a new year--not systematically, but with a general sweeptng glance that usually makes them a bit uncom- fortable at things left undone or failures to make good as they had Intended. Maybe there has been Just one thing accomplished that gives them s little warm feel- Ing round their heartsmaybe not. The great sorrow or great Joy stands out with more meaning to them than to youth. 'Tls another milestone passed. The New Year may not present very bright prospects to some, but these same older folks know that there is something better In store than what the Immediate future seems to offerknow that unhappy things can't last--that they are pretty sure to lead to something greater and better---know that even If they can't understand the reason for sorrow and trouble that there. Is a reasonknow It deep down within themselves, though outwardly they resent and rebel against fate• It Is not bllvd faith or optimism that teaches this. but reason and knowledge of life. Older folks know that the year Is bound to bring happiness and re- lief to thoe who are now bearing sorrow and trouble.Mrs. J. E. Leslie, In the Detroit News. Belva Kaercher TEACHER OF PIANO AND HARMONY Ortonville, Minn. [] at either 'cost or 'cost or market, whichever is lower•' Taxpayers were Judge: "Prisoner, do you confess permitted, regardless of their past your guilt?" practice, to adopt the 'cost or market] Prisoner: "No. The words of my basis, whichever is lower' in taking counsel have convinced me of my in- their inventories for 1920. Thereaf- nocence." Let us get together and both will be satisfied. TH[ ORTOHVILL[ IND[P[ND[N T Absolute Guarantee I i | ii i TO EVERY PURCHASER OF A NEW AND BETTERBATTERY we issue an unconditional guarantee coverin a er- , • g P md of one year from date of purchase. There are no "ifs" or "ands" connected with it. If, for any reason a battery should fail to give satisfactory servme we will replace or repair it entirely FREE OF CHARGE. The Marvel Electrolyte, )mpany Guarantees That Marvel will not injure the battery and its connections in any way, that it will prolong the life of the battery, prevent destructive sulphation of plates, will increase its efficiency and in every way prove a benefit to the battery. 0rtonville Auto & Su! Company Halls & Henddckson, Props. Ortonville, Minn.