February, 1921 



BETTER FRUIT 



\e 3 1 



SUTTON'S 

 SEEDS 



Imported Direct 



from 



Reading, England 



Catalogue on 

 application to 



I A. J. WOODWARD 



1 615 Fort St. VICTORIA, B. C. 



-How Much are YOU 

 Leaving Unharvested? 



VT'OU wouldn't leave actual 

 ■*■ fruit on your trees — yet 

 you are leaving lots of it in 

 your trees, unless you bring it 

 forth with 



NITRATE 

 OF SODA 



oA FACT; In actual use in an 

 apple orchard it resulted [in an 

 increased yield of 100 bushels 

 and improved the quality. 



Write for book of results. 

 DR. WM. S. MYERS 



Chilean Nitrate Committee 



231 Douglas Building, Los Angeles, California 



The grocers refused to buy them for $1. The 

 market value of the apples on the sprayed 

 tree was $20; from the unsprayed tree about 

 $1. It cost 34 cents a tree to make this dif- 

 ference. Of course, he says that spraying pays. 



Senator McNary is doing his utmost to se- 

 cure a tariff on cherries and English walnuts. 

 Italian cherries are now selling in New York 

 City at seven cents a pound in brine. Unless 

 there is a tariff, the cherry and walnut indus- 

 try of the Northwest is in for several hard 

 seasons. 



The purchasing department of the Michigan 

 State Farm Bureau is developing rapidly. It 

 estimates conservatively that it saved members 

 820,000 during November and December. The 

 State Horticultural Society has placed in the 

 hands of the purchasing department the busi- 

 ness of handling spray materials for its mem- 

 bers. Cooperation properly applied makes 

 converts wherever practiced. 



Chinese and Japanese walnuts were selling 

 last month at seven cents a pound wholesale. 

 The meat is dark and often wormy, but the 

 average buyer did not know the difference 

 between the Japanese and the sweet meated 

 Oregon walnuts until they got them home. 

 Hence the need of a protective tariff. 



HOW SHALL THE FRUIT GROWER PAY HIS 

 INCOME TAX? 



The government allows the farmer to make 

 his income tax return in one of three ways, 

 namely: On the cash basis where he accounts 

 for all receipts and disbursements only; on 

 the crop basis where he deducts the cost of 

 raising each crop from the proceeds of its 

 sale; and on the accrual basis where he takes 

 inventories and accounts for all sums owing 

 him from the sales as well as for the sums 

 received and deducts all expenses, whether 

 paid or merely incurred. Practically all in- 

 come tax returns of farmers in this district 

 have been made on the first basis mentioned, 

 namely, the cash basis, and it is this class of 

 taxpayers that are now interested in having 

 their expenses allowed against their income 

 from sales of grain in 1921. 



The big question is how the farmer who has 

 sold only part of his 1920 crop can get credit 

 for all of his expenses incurred in 1920 against 

 the income from the sale of the entire crop, 

 sold in 1920 and 1921. The answer to this 

 question is that the farmer must change his 

 system of accounting from the cash basis to 

 the accrual basis and set up an inventory of 

 his crops on hand on December 31, 1920, 

 valued at market price less the cost of mar- 

 keting. But this change must be carried out 

 strictly according to regulations, which are as 

 follows: 



Treasury decision 2,873, Paragraph 3 reads: 

 "A taxpayer who changes the method of. ac- 

 counting employed in keeping his books for 

 the taxable year 1919 or thereafter shall, be- 

 fore computing his income upon such new 

 basis for the purposes of taxation, secure the 

 consent of the commissioner. Application for 

 permission to change the basis of the return 

 shall be made at least thirty days in advance 

 of the date of filing return and shall be ac- 

 companied by a statement specifying the 

 classes of items differently treated under the 

 two systems and specifying all amounts which 

 would be duplicated or entirely omitted as a 

 result of the proposed change." 



There were 79,133 barrels and 77,342 boxes 

 of apples shipped to Europe from American 

 ports during the week ending January 15. Of 

 these, 51,586 barrels and 71,239 boxes were 

 shipped from ports of the United States, 32,109 

 barrels and 02,025 boxes going out of New 

 York alone. All of these were shipped to 

 British ports with the exception of 4,347 boxes 

 which went to Scandinavian countries. 



Cable advices give the following apple prices 

 prevailing in various British cities: Bald- 

 wins in London $7.03^8.32 per barrel; in 

 Manchester $4-62® 6.47; in Hull $6.47@7.77. 

 Yorks in Glasgow $5.18(ci>6.29; in Southamp- 

 ton $6.1 0<g 8.32; Greenings in London $7.03 @ 

 8.32 per barrel. Box apples — Winesaps in 

 London $2.77fa3.15; Oregon Newtowns in Lon- 

 don $3.42(<?4.07. California Newtowns, four 

 and one-half tier, in London $3.24; Spitzen- 

 bergs in boxes at Southampton $3.24(^3.42; 

 box apples in Manchester $2.60@3.15. 



The first shipment of the season of South 

 African peaches and plums reached New York 

 on January 24th on the steamship "Adriatic," 

 F. A. Richmond & Co. being the receivers. 

 The fruit is from the orchards of Dutch 

 growers in Cape Colony, and is remarkable 

 for the careful and dainty manner in which 

 it is packed. The carriers are small, flat boxes 

 holding 24 peaches or 40 plums. Each peach 



BEST SERV1 



"perfection in n 



FRUIT 

 vLABELS 



,1423-24 NORTHWESTERN BANK SLOG. 

 PORTLAND, OREGON. 



E.Shelley Morgan 



NORTH WESTERN MANA GER 



WE CARRY-AND CAN SHIP IN 24 

 HOURS-STOCK LABELS FOR PEARS, 

 APPLES.CHERRIES & STRAWBERRIES. 



Established 1882 



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Portland, Oregon 



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