HAMPSHIRE COUNTY FARM BUREAU MONTHLY 



(ittlQlLL 



RUBBERS 



We carry every style and weight of 

 Rubbers. Whatever your occupation 

 or particular needs, we can fit you to 

 just the sort of overshoe you'll like. 



Our line of Men's Overshoes is un- 

 usually complete and worth immediate 

 inspection. It includes : 



Men's Arctics— 1, 2 and 4-buckle 

 styles. 



Lumberman's Felt Overs, the fam- 

 ous "Ball Band" make. Sturdy and 

 comfortable. 



THE MANDELL COMPANY 



The Draper Hotel Building 



Northampton 

 ^ National Bank ^ 



C. N. CLARK, President 

 WARREN M. KING, Vice-President 

 EDWIN K. ABBOTT, Cashier 



CAPITAL AND .SURPLUS, S6(iU.OOO 

 DEPOSITS, SS.IHHUKX) 



Interest Paid on Special Accounts and 

 Certificates of Deposit 



We are qualified to act as Executor, 

 Admitiistrator and Trustee 



Why not make your will appointing 

 this Bank as Executor? 



THE BANK FOR EVERYBODY 



The Habit of Saving 



Is at the bottom of most 

 big successes in the busi- 

 ness world. Begin tlie 

 habit by opening a sav- 

 ings account witli the 

 Haydenville Savings 

 Bank. One doll a, r is 

 enough to start with. 



BANK BY MAIL 



HAYDENVILLE SAVINGS BANK 



HAYDENVILLE, MASS. 



Cnntniued frr>iii patre 1 

 INCOME FROM FARM. 

 Total cn^li received. If you keep books 

 showing income accrued, you may report 

 such income instead of cash received, 

 and may also report expenses incurred 

 instead of expenses paid. 



Rent paid for farm or business prop- 

 erty (not including rent paid for dwel- 

 lings) should be reported. 



Wear and tear of buildings, machines, 

 or other equipment owned by taxpayer 

 used in farming or in business, not off.-^et 

 btj repairs, may be added to the actual 

 cost of repairs during the year. Wear 

 and tear should not exceed cost of prop- 

 erty divided by its probable life in years. 

 Do not report wear and tear or repairs 

 of dwelling occupied by taxpayer of his 

 household equipment. 



A decrea.se in the value of land or of 

 stocks, bonds, and other securities will 

 not be allowed as a deduction. 



Losses bi/ fire, storm, other easi(a!fies, 

 or theft may be deducted only to the ex- 



j tent that they are not covered by insur- 

 ance, or made good by repairs reported 

 as expenses. 



Increases and decreases in inventories 

 of materials, supplies, merchandise, etc. 

 If you made an inventory on January 1, 

 1917, and on .January 1, 1918, you .should 

 add to cash received the increase in the 

 amount of the inventory, or should add to 



j expen.ses and losses the decrease in the 

 amount of the inventory. 



Other expenses and losses. Do not in- 

 clude cost of business equipment or fur- 

 niture, or living or family expenses. Do 

 not include bad debts arising from sales, 

 unless the income from such sales has 



j been reported in this return or in a pre- 



jvious return. Do not deduct interest on 

 your own investment in your business or 

 farm, or salary for your own services 

 or the services of your family. 



1 Business or farm propertji. Include 

 sheds and fences as "buildings," but do 

 not include your dwelling. 



PROFIT FROM SALE OF LAND, BUILDINGS, 

 AND OTHER PROPERTY. 



Kind of propertfi. Describe the prop- 

 erty as definitely as you can in a word 

 or two, as "farm," "dwelling," "stocks," 

 "bonds," etc. 



Cost. Enter the original cost of the 

 property (or, if it was acquired before 

 March 1, 191.3, the fair marekt value on 

 that date) plus the cost of any permanent 

 improvements since made, less any deduc- 

 tions claimed in this return or in previ- 

 ous returns on account of wear and tear 

 (depreciation) or depletion. 



If total cost of all property sold ex- 

 ceeded total sale price, the loss will not 

 be allowed as a deduction unless the 

 transactions formed part of your regu- 

 lar business. 



INCOME FROM RENTS AND ROYALTIES. 

 Concluded on page i; 



If Coal is High, Burn Oil 



Keep any Room in 



the House (Josy 



witli a 



NEW PERFECTION 

 OIL HE.\TER 



W. H. Riley c^t Co. 

 PLUMHIXd .\.\I) HEATING 



AGENTS Foil 



(".Icnwodd Kanijes and Lowe Bros. Paints 



Opp. Post Ottice NorthRinpton, Mass. 



Nnrthamptntt 3nstitirttmt 

 fnr i'auiiiga 



Incorporated 1H42 



«^* (,?* (^* 



Quarter Days, First Wednesday in 

 January, April, July. October 



Jt ,,* ,^ 



$1 will open an account 

 Interest Paid on Deposits 



(^* (^* ^^ 



Open 9 A. M. to 3 P. M. 

 Saturdays, 9 A. M. to noon 

 Monday evenings, 6.30 to 8 



FIRST NATIOiNAL BANK 



NORTHAMPTON, MAvSS. 



THE BA.yK l>X THE CORNER 



We oiler liberal Ijanking 

 facilities to the citizens of 

 til is coninuinity. 



We are always pleased to 

 have you call upon lis. 



\VM. G. BASSETT, President 



F. N. KNEELAND, Vice-President 

 OLIVER B. BRADLEY, Cashier 



