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12 



The Weekly Florists^ Review. 



Apbil 28, 1910. 



pective rose fancier to chickens or bees, 

 or even goldfish. Yet this very tbing is 

 occurring today. 



There is at least one instance, possibly 

 more, of one rose with four names; two 

 and even three plants of this rose, each 

 under a different name, may be found in 

 the collections of amateurs in various 

 parts of the country. This is a dis- 

 grace to the profession. The fault oc- 

 curs in several ways — through careless- 

 ness, through a desire for originality, or 

 through a desire to avoid unpronounce- 

 able foreign names. The remedy for the 

 evil is simple; our national society has 

 provided a system of registration which 

 it is to the interest of all rosarians to 

 uphold and protect. 



Let us look to it that there shall be 

 unanimity in the names of our roses; 

 we owe it to the rose and to ourselves. 



Phil. 



TREAT AS DORMANT ROSES. 



I have four varieties of roses — Beauty, 

 Killarney, Bride and Maid — which are 

 now under the ground, where I put them 

 last fall in order to preyent their freez- 

 ing in the house, as I had closed the 

 place for repairs. I shall not have the 

 house ready for these roses till the last 

 part of May. "Would it be safe to take 

 them out and uncover them? They are 

 two-year-old stock. Please state the best 

 way to treat them. J. P. M. 



These roses should now be uncovered 

 and treated as ordinary dormant stock. 

 To use them for benching would be con- 

 trary to approved cultural methods and 

 they certainly would not be so profitable 

 as young stock. Bibes. 



THE TAFT TAX. 



Under 'date of April 19 the Commis- 

 sioner of Internal Revenue, in an order 

 to internal-revenue agents, outlined the 

 government's plans for enforcing the 

 law providing for a tax of one percent 

 on the net profits of corporations. The 

 order was as follows: 



"The following instructions are issued 

 for the guidance of internal-revenue 

 agents in the matter of examining the 

 books and papers belonging to corpora- 

 tions, joint stock companies, a£Sociations, 

 and insurance companies subject to the 

 special excise tax imposed by section 38, 

 act of August 5, 1909: 



"On receiving from collectors, or from 

 this oflSce, a list of corporations, etc., 

 which have failed to file the required re- 

 turns, or which have filed defective or 

 unsatisfactory returns, agents will at 

 once proceed to make the investigation 

 provided for in the fourth paragraph of 

 said section 38. They will jn each case, 

 after calling the attention of the proper 

 oflScer of the corporation to the pro- 

 visions of the statute, request the pro- 

 duction of such 'books and papers bear- 

 ing upon the matters required to be in- 

 cluded in the return of such corporation, ' 

 as may be found necessary in making the 

 examination here directed. 



"In most cases the errors in the re- 

 turns rendered are probably due to a mis- 

 Apprehension on the part of the officers 

 of the corporation as to the requirements 

 of the law and regulations respecting the 

 preparation of such returns. See T. D. 

 1606 for list of the various questions 

 which have arisen under the law, and the 

 decisions thereunder. 



"In conducting their examination the 

 agents will, except in glaring cases of 



misrepresentation, proceed on the assump- 

 tion that all errors in the returns ren- 

 dered are unintentional; and they will, 

 so. far as possible, make their examina- 

 tion in such manner as not to interfere 

 with the company's business, either as to 

 the use of its books or in the general 

 conduct of its affairs. Contentions with 

 officers, employees, or representatives of 

 corporations are to be carefully avoided 

 and no action that may cause friction, 

 that is not necessary in the proper per- 

 formance of their duties, must be in- 

 dulged in by officers making these exam- 

 inations. 



"Ordinarily no very extended exam- 

 ination of the company's books will be 

 necessary, as the verification of the par- 

 ticular items to which attention has been 

 called wUl be sufficient. Where, how- 

 ever, a thorough examination is found 

 to be necessary, and the accounts are so 

 kept as to involve much labor in their 

 examination, the agent may assign two 

 assistants for this purpose. 



"Where discrepancies between the 

 company's books and the return made 

 are discovered, the officers of the com- 

 pany should be given full opportunity to 

 explain the same, and to furnish, if so 

 desired, a sworn statement in reference 

 thereto. In such cases the agent will, if 

 deemed necessary, require the attendance 

 of any officer or employee of the com- 

 pany, and there examine such officer or 

 employee respecting the matter under in- 

 vestigation, as provided in said sec- 

 tion 38. The witnesses in such cases 

 should be duly sworn by the agent, as 

 specially provided in said section 38, and 

 in case of refusal of any such officer or 

 employee to testify, or in case of re- 

 fusal to produce the books or papers 

 called for, the agent will at once report 

 the fact to this office. 



"A separate report of the investiga- 

 tion of each case should be made, and 

 where an additional tax is found to be 

 due a copy of such report should be fur- 

 nished the collector of the district. 



"The attention of agents and their 

 assistants is specially called to para- 

 graph 7 of said section 38, making it 

 unlawful for any officer or employee of 

 the United States to divulge or make 

 known, in any manner not provided by 

 law, any information obtained from any 

 document received, evidence taken, or re- 

 port made under the provisions of that 

 section. ' ' 



GLADIOLI A SECOND SEASON. 



I am growing a crop of gladioli that 

 will be through blooming early in June. 

 Can I save the bulbs for use another 

 year? W. D. H. 



Bulbs of the small-flowered gladioli, 

 such as Colvillei alba, Peach Blossom 

 and others of the so-called nanus type, 

 are not much of a success a second sea- 

 son. Bulbs will be produced double the 

 size of the imported ones, but I have 

 found that they bloom poorly. In the 

 case of the large-flowered varieties, like 

 May, Augusta, Brenchleyensis, America, 

 etc., the bulbs can be heeled in a row 

 outdoors and lifted after the foliage dies 

 down. These can be planted outside next 

 season, but are not as satisfactory as 

 new bulbs. C. W. 



Arlington, Neb. — The snow and freez- 

 ing last week has about killed all of the 

 fruit and possibly killed all of the ten- 

 der plants which were set out at the Ar- 

 lington nursery. Winter and spring 

 wheat is looking fine. 



STORM DAMAGE. 



Reports of storm damage^sually are 

 much exaggerated, but there can be no 

 doubt that great loss resulted from the 

 snow and frost that were general 

 throughout the central states last week. 

 The trouble was that after midsummer 

 temperatures in March, all vegetation 

 and gardening operations were much 

 farther along than is usual by April 22. 

 Here are a few of the storm notes that 

 have reached the Review: 



Mankato, Kan. — ^AMn J. Kramer re- 

 ports killing frost April 18, settling the 

 case of much outdoor stock several days 

 in advance of the big freeze farther east. 



Carbondale, III. — E. W. Plater re- 

 ports heavy snow and frost April 23 and 

 24, generaJlover southern Illinois, and 

 gives it as his opinion that the peony 

 crop for this year is a total loss. 



South Haven, Mich. — The west Mich- 

 igan fruit belt and market gardening 

 district last week suffered the worst 

 spring freeze on record. The loss will 

 not be so large as first reports indicated, 

 but it nevertheless will be important. 



Dundee, III. — David Hill, whose nur- 

 sery interests bring him in touch with all 

 classes of horticulturists, says the freeze 

 caught fruit trees in full bloom through- 

 out northern Illinois and inflicted great 

 loss. It will require much nursery stock 

 to replace the trees, shrubs and plants 

 that are lost. 



Muscatine, Ia. — Growers on Musca- 

 tine Island will have to replant many 

 acres of early vegetables. Ice formed to 

 the thickness of two inches, and in this 

 great gardening center even plants un- 

 der hotbed sashes were killed. The old- 

 est gardeners never have seen so hard a 

 freeze after the season 's work was so far , 

 advanced. 



Milwaukee, Wis. — On Friday, April 

 22, it began to rain. Later the rain 

 turned into sleet, which was followed 

 by several degrees of frost. The follow- 

 ing day eight inches of snow fell, and 

 this, with the mercury down to 23 de- 

 grees, put on the finishing touches. Out- 

 door bulbous stock and other flowers 

 were either ruined or so badly blighted 

 as to be of little account. 



Fremont, Neb. — G. W. Welch, of the 

 Welch nurseries, says that the frost was 

 not so damaging in this section of the 

 country as was at first supposed. He 

 ventures the opinion that there will be 

 nearly as much fruit to market, barring 

 further frosts, as there was last year. 

 In the vegetable line radishes, lettuce, 

 peas and others of the hardier plants 

 have rallied. The tenderer vegetables, 

 such as beans and tomatoes, perished, but 

 there is plenty of time in which to plant 

 them over again. 



Albert Lea, Minn. — The consensus of 

 opinion among the nurserymen here seems 

 to be that, although the damage done by 

 the recent frost was considerable, still 

 it was not as serious as at first thought, 

 but they all agree that it is a little early 

 to tell much about it. Clarence Wedge 

 says that the plum crop was destroyed, 

 and ' he is much afraid that the early 

 apples have been damaged to a great 

 extent. He thinks that little, if any, 

 damage was done to small fruit. H. F. 

 Hanson, A. W. Massee and O. M. Peter- 

 son, of the Albert Lea Nursery Co., 

 make practically the same statements 

 as Mr. Wedge, with the addition that 

 Mr. Hanson and Mr. Massee report that 

 their black raspberries were badly dam- 

 aged. 



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