-5- 



An extra carton of apples may be taken along when making store deliveries. 

 These apples can be used as replacements for apples taken off the store display | 

 by the grower. The grower can take the displayed apples home in order to 

 inspect the fruit quality. This method will give growers a better idea as to 

 what is on sale. You cannot tell what is in the bag from the outside I Many 

 times the writers were amazed at what the bags contained, that was not 

 apparent from the outside, even though they were currently examining packages 

 carefully. 



In the November-December 1959 issue of FRUIT NOTES it was suggested that 

 when bagging apples for servicing stores it would be worthwhile to use 

 different colored "twists" or tapes for denoting packing dates. This would 

 be useful to the produce manager in the store for keeping unsold apples from 

 the previous delivery separated from the most recently delivered lot. Colored 

 twists or tapes on the bags will enable the grower to know the date the fruit 

 was packed and delivered and the amount of carry-over of fruit from one 

 delivery to another. 



Since the above article was written, several growers have tried the use 

 of a coding device and report the results to be very satisfactory. 



W. J. Lord and 



F. E. Cole 



I I I I I I I I I I I I I I I I I 



FEDERAL INCOME TAX FOR FARMERS 



The Farmers Income Tax Guide, 1961 edition, will be available on request 

 from your county extension office. Since the Internal Revenue Iws were not 

 changed by Congress, changes are few for the year. 



The important ones are: 



A change in medical expense deduction for persons over 65 may mean that 

 you would have no income tax to pay. 



All references to Bulletin F on depreciation are dropped. 



The F.I.C.A. tax (or the social security tax paid on income from self- 

 employment) rate for 1960 year is A%% which is an increase over 1959. 



You may capitalize (spread cost over more than one year) or you may treat 

 as current expense , the cost of fertilizer and lime used on your farm. 



If you property was damaged by hurricane Donna, you should write to 

 District Director, Internal Revenue Service, 174 Ipswich Street, Boston, 



