HAMPSHIRE COUNTY FARM BUREAU MONTHLY 



Wiswell the Druggist 



82 Main Street 



-THE KODAK STORE — 



VETERINARY REMEDIES 

 Daniels', Lesure's, Barber's 



STABLE DISINFECTANTS 



It is our aim to 

 Co-operate with the Farmer 



Let us figure on 

 Your Winter's Supply of 



GRAIN and PEED 



D. F. HOWARD & SON 

 Wholesale and Retail Grain Dealers 



Ware, Mass. 



GAZETTE PRINTING CO. 

 MERCANTILE PRINTERS 

 NORTHAMPTON, MASS. 



R. F. ARMSTRONG & SON 



A Word About Suits 



Tiie (Jommercial Economy 

 Board has recommended to tlie 

 manufacturers of woolen goods 

 the use of half cotton and half 

 wool. This means, to the wise 

 man, that he get that new suit 

 now while he can get a wool 

 suit at 25 % Iielow the price 

 of the spring suits. 



Concluded from pajie ."> 



Kind of property. Describe briefly, as 

 "farm," "dwelling," "mine," and also 

 state kind of material of which buildings 

 (if any) are constructed, as "brick" or 

 "wood." 



Coxt of buildinys. Enter here the cost 

 of all property on which wear and tear, 

 repairs, or depletion is claimed. 



Cash or equwalent received. If tenant 

 rents your farm on a cash rental basis, 

 state under "Cash or equivalent received" 

 the amount of the rent, whether paid in 

 cash or in crops. If he works it on 

 shares, your share should be reported as 

 income for the year in which sold. 



GENERAL DEDUCTIONS. 



Interest. Do not report interest paid 

 on indebtedness incurred for the purchase 

 of Federal Farm Loan bonds or bonds of 

 the United States or its possessions, or 

 if any State or political subdivision 

 thereof. 



Taxes. Do not report inheritance 

 taxes. Federal income taxes, or taxes 

 specially assessed for local improvements 

 or betterments, such as roads, streets, 

 sidewalks, sewers, etc. 



Other deductions. Do not include your 

 personal exemption, or any family or 

 living expenses. If a net loss is reported 

 it may be claimed as a deduction. If a 

 loss reported is claimed as a deduction, 

 explain how the transactions were con- 

 nected with your regular business. 



Contributions. Include only contribu- 

 tions made within the year to organiza- 

 tions operated exclusively for religious, 

 charitable, scientific, or educational pur- 

 poses, or to societies for the prevention 

 of cruelty to children or animals. 



Do not deduct losses by hog cholera or 

 other diseases unless these animals were 

 bought and then only to the extent of 

 the purchase price. You can deduct for 

 feed and seed purchased and stock 

 bought for resale. You cannot deduct 

 for losses of any stock or grain raised, as 

 the government charges no tax on these 

 until they are sold, and their price is 

 added to your income. You can deduct 

 the hired man's and the hired girl's 

 wages, the wages of sons and daughters, 

 but not their board. You can deduct for 

 repairs of buildings but not for new ma- 

 chinery or improvements. You can de- 

 duct for operation of tractors and auto- 

 mobiles when used in behalf of the farm 

 business. You can deduct, in case of loss 

 by fire, theft, or storms, the market value 

 of such loss when it is not covered by 

 insurance. You can deduct losses in 

 trade or business, provided loss was ac- 

 tually suffered. 



Subtract the total expenses from the 

 gross income and you have the net income 

 or profit which the government is taxing. 



80 Main Stiwt, NOKTHAMPrON, MASS. 



FORD 



THE UNIVERSAL CAR 



Have You Ordered Yours? 



If not, every day you wait means 

 disappointment to you. Ford cars 

 are the only known commodity that 

 has dropped in price in the past two 

 years. Come in and talk it over 

 and get complete information about 

 Ford Cars. 



Touring Car, $360 Runabout, $345 



Chassis, $325 Town Car, $595 



Couplet, $505 Sedan, $645 



Trucks from $375 to $695 



FORD SALES COMPANY 



803 MAIN ST. 



NOKTHAMPTON, MASS. 



Dodge Brothers 



COMMERCIAL CAR 



1000 lbs. Capacity 



72x43-inch Loading Space 



Electric Lights and Starter 



Demountable Rims 



Just the thing for moving 

 men and materials quickly 

 and economically. 



$950 



Delivered in Morthampton. 



S. E. HICKMAN 



146 KIN«i ST., NOKTHAMPTON, MASS. 



Life is never all drab to a man who 

 likes to wear a red necktie. 



NORTHAMPTON 



COMMERCIAL COLLEGE 



"THE SCHOOL OF THOROUGHNESS" 



In session twelve months in 

 the year. Students admitted 

 at any time and graduated 

 when competent. 



Tuition low. Train and tnd- 

 ley service good. Board in 

 good homes at reasonable rates. 

 (Ireater demand and better 

 .salaries for liusiness-trained 

 men and women than ever V)e- 

 fore. For catalogue and com- 

 plete information address 



JOSEPH PICKETT, Principal. 

 76 Pleasant St., Northampton, Mass. 



