210 
February 9, 1918 
■Uhe RURAL NEW-YORKER 
MAKE fh« OLD STAVE SILO 
N EW 
BEFORE 
From iKttuiil |>lioto, Stuve silo, 
iiiff, ready to eollapse and 
nearby building^s. 
Twisted, lean- 
a menace to 
AFTER 
Same silo rebuilt with Ciainelox covering:. 
A strongr, beautiful, permanent structure 
that requires no more atti-ntion or wony, 
Any homemade, or patent stave silo can be made over into a beautiful, 
strong, airtight Craine Triple Wall Silo, that keeps cold out and V’armth 
in. At one-half the cost of a new silo you can have permanent silp in¬ 
surance. You will have no worry, no bother, no loss of spoiled silage. 
Read what A. M. Colvin of Oaklawn, R. I. says : 
“In 1911 I bought and filled a.silo. The following summer it collapsed. Again, in 
]912. I had it erected and filled. Again it collapsed. The third time it was erected I 
endeavored to prevent it from again blowing down by guying the silo to the barn. In 
February when empty, the wind blew one side of the silo in, and in a fevv days it was flat. 
'J'he silo is now erected and covered with Craine Patent Covering, and I am confident it 
will not blow down again. Craine Patent Covering, while it makes the silo much stronger, 
also makes it warmer, absolutely airtight, and much more attractive in appearance. 
(Mr. Colvin bought another Craine Triple Wall Silo in 1915 and still another in 1917.) 
”Bcst Silo He Ever Saw 
»> 
“I am sending photos of my silos before and after being erected by the 
Craine Triple Wall plan. It makes the best silo I ever saw. I used the 
staves of the old silo, otherwise it was all the Craine Silo. W e are feeding from 
this silo now for the second winter and it has proved entirelj" satisfactory.” 
Send for Literature and Early Discount Otter 
Whether you need a new 
silo or have an old one to 
rebuild, write us at once. 
A postal will bring full 
information. 
Live "Wire Agents Wanted 
Craine Silo Co., Inc. 
Box 110 Norwich, N. Y. 
fttlTlIIIIIIU 
'll 
375 lbs. 
Capacity < 
MONEY and 
•botterfm 
AS AWiUiTIHE 
ECONOMY^ 
paJgjftNever was there a time when it 
Vasso important that you get every ounce 
^ of butter-fat. With cream and butter commanding top 
^ prices you actually throw good money away when you vraste 
the smallest particle of butter-fat by old-fashioned methods 
of separating or by using an out-of-date model separator. 
Get a Galloway Sanltapy Separator 
_ • - 1— ' o/x t/>n1 as* SAnATftI 
Then you know , positively that 
you are skimming clean, right 
down to the last drop. My now 
1918 separator is not just a warm 
rweather skimmer.When your opws 
are on dry feed it will skim just 
as close as when the cows are pas¬ 
turing. In cold weather you are 
not so particular if your separator 
doesn’t skim up to rated capamty. 
But in the spring and summer when 
the grass is green and the milk now 
is heavy you want a separator like the 
Galloway. A few minutes saved in the 
morning and evening mean just 
that much more time in the flelas. 
curing, xii ouiu irravi..,. —w ——-— - 
Sold Direct to Vou from My Factory! 
S: is not economy. If s just m bad to pay too htfle as t^ much My 
- Sanitary is in the class of the best machines, but is sold 
because you can buy one tooct froni my gdl 
This plan saves you the difference in price. lent out all waste ana sou 
you at the rock bottom factory price. Examine the 
^tarv thoroughly. Test one for 90 days. Note its strong, sturdy base, 
^y Buppiy tank of pressed steel; Heavy iinwarc; &m- , 
tory^wlT its self-centering nock bearing and einiplo but effective 
-»ieee lower bearing. Tho^ook at the discs which separato from e^h 
sth« for%rSAg. Takes only a few of ttem to sl^a lot of mdk. 
Cr<^ pail aheff and bowl vise combined in one,with htago for low¬ 
ering Examine ita helical drive gear; high cmnk ah^t (just ter. p. 
lU^igh Stoon bW worm wheel shift; oil bath and sanitary drip pan. 
lAI DnnF atonce. Get the big 1918 aprlngCatoli^. 
Writ0 lorrr#* hook Find out how mach you can save when 
you buy direct—notonly onSeparators. hut on Sp^dere.En^nes. 
Tractors and other implements as wiell. Close snipping point* 
xraciors ,,j jjijg • jp. separator just 
'''m. 
•svs you f rsl^t, 
X' _ * t SW2..I.7T* I* 
fine. ^ I think^ is as good as they cai^e. l/l were to buy an¬ 
other. 1 would not want any but a Galloway. 
WM. GALLOWAY, President 
Wm. Galloway Co. wATLRLooTmwA" 
90 
Day 
Trial 
Money- 
Back 
Guarantee 
bear- 
)tOt’S 
r uD* 
•rows* 
rin^* 
silos, 
cv. bot- 
deep. 
engines 
way to ‘he 
at uniform speccL Runs 
SPREADERS 
The best of its kind and Uelitest 
in draft; patented roller feed; steel 
beater; V rake; automatic stop; 
uniform clean-outpush board; steel 
tongue ;doublechain drive ;spreads 
from four to twenty-four loads per 
Low Down 
Light DraR 
The Income Tax and Farmers | 
What do you know about the income 
tax as applied to farmers? Is it a tax 
on our labor income or what? It is said 
unless we comply with the law we are 
liable to a fine. l- M. Y. 
Long Island. 
The income tax is not a tax on the 
farmer's net income nor on his labor in¬ 
come, but instead it is a tax on net intjorne 
with certain deductions and allowances 
that will be explained in this article. 
Keturns a.ni) Pex.xi.ties. Every indi¬ 
vidual of lawful age whose net income is 
.$1.000 or more must make a return, ex¬ 
cept that one return may be made for two 
married people if living together unless ■' 
their combined net income exceeds $5,000, 
when each must make a separate return. 
Tlie income for minor children is reported 
by the parent or guardian. The return 
must be made to the Collector of Internal 
Revenue in the district where the indi¬ 
vidual lives and must be made before 
.March 1 under oath tinder a penalty not 
to exceed $1,000 or one year’s imprison¬ 
ment for intention to evade the tax. The 
return will be examined by the Collector 
and returned with corrections before June 
1 and the tax becomes due June 15. 
Gross Ixcoxie. In general terms a 
farmer’s gross income includes proceeds 
from the sale of live stock and crops 
grown on the farm. Crops grown in 1916 
and sold in 1917 are included in 1917 re¬ 
turn. Crops grown in 1917 and sold in 
1918 are included in 1918 return. Notes 
received from sales are considered as cash. 
8 a]es of real estate in which there is a 
profit over the value based on the fair 
value at March 1, 1918, must be included 
in the return. Inventories should be 
faken at the beginning and end of each 
year. 
Net Income. From the gross income 
deduct the following; 
1. The neces.sary expenses actually paid 
in carrying on the farm, including the 
cost of feed, fuel, labor, seed, fertilizer 
and other supplies, but excluding personal, 
living and family expemses. 
2. Interest paid wdthin the year on in- 
debtedne.ss, including short time loans. 
I 8. Taxes paid within the year, except 
i income and excess profits tax. 
4. Losses during the year from fire, 
storm or other casualty, or from theft, 
when these losses are not compensated by 
insurance. 
5. liossps in outside investments to an 
amount not exceeding the profits therein. 
6 . Lad debts charged off during the 
yea r. 
7. A reasonable allowance for the ex- 
hauslion, wear and tear of property aris¬ 
ing out of its use in the business. 
8 . All neeessary repairs not in the na¬ 
ture of additions or 'oettei’inents, the re¬ 
pairs to be deducted from the allowance 
for wear and tear under the preceding 
heading. 
9. Contributions to associations for re¬ 
ligious, charitable, educatioiHil and scien¬ 
tific purposes but not to exceed 15 per 
cent of the taxable net income, to be veri¬ 
fied by the Government. 
These deductions from gross in(N)me 
give the vet income. 
Net Income Exempt from Law. 
1. Proceeds of life insurance policies 
paid at the death of the insured. 
2. Return of premium on life insurance 
policies. 
8 . The value of property acquired by 
gift, bequest, devise or descent (but the 
income from such property shall be in¬ 
cluded as income!. 
4. Interest on the obligations of a 
State or a political subdivision thereof 
and certain obligations of the United 
States, e. g., the first Liberty Loan bonds. 
Taxable Income. The net income less 
the non-taxahle income gives the taxahle 
income. From the taxable income there 
are certain personal exemptions. Un¬ 
married persons are exempt up to $1,000 
unless they are the head of a family, when 
the exemption begins at $2,(XX). Husband 
and wife living together are exempt on 
$2,000. If living apart each is exempt 
on $1.(X)0. There is also an exemption to 
the head of the family of $200 for each 
child under 18 years of age and for each 
child over 18 who is incapable of self- 
support from mental or physical infirmity. 
All income above the .$1,000 and $2,000 
exemption of taxable income as outlined 
above is subject to what is termed the 
•normal tax. Above a $5,000 taxable in¬ 
come what are called additional or sur¬ 
taxes begin, .and increase in rate. An 
The Silo 
Beautiful 
that Lasts 
for Ages 
Get the beauty and dura¬ 
bility of tile in the Lansing 
"ship-lap” block. Ends over¬ 
lap — extended shoulders top and 
bottom—less mortar exposed, bet¬ 
ter settling of silage—less chance 
for frost, better looking silo, blocks 
uniform in shade. Stronger walls. 
Notched ends on blocks prevent 
mortarfromslipping.Twistedsteel 
reinforcing. Steel hip roof—steel 
chute—fire proof—adds beauty to 
the silo. Write for Catalog. 
J. M. Preston Company 
Dept. 329( Lansing Mich. 
“J Also get offer on Climax Silage 
Cutters and Bidwell Threshers 
Vitrified Tile SaS 
For 18 Year* America’* 
Most Famous Silo 
and exclusive improve- 
ments, covering massive 
durable construction, rigid, 
storm-proof anchor system, air¬ 
tight hermetically-sealed walls, 
perfect fitting doors. 
Uncle Sam Use* Them 
The National Government 
and the most successful dairy¬ 
men everywhere use the Harder 
Silo. Its exclusive features 
mean sweeter, fresher silage, 
healthier live stock, easier feed¬ 
ing all winter. 
Write for free Book 
“Sering with Silos” 
HARDER MFG. CO. 
.Box 11 CobleskilliN.Y. 
cow, 
one that (alls 
off in milk and 
flesh; the one 
that pulls down the average of the herd. 
You can make her produce more. You’ll 
surprise yourself if you try 
Carpenter’s 
NUTRIOTONE 
For over 40 years a tried, tested and 
universally approved stock tonic. Made 
of nature’s tonic herbs. Concentrated. 
Not a lot of salts. Economical. A little 
goes far. Steady improvement guaranteed. 
Try It 30 Days Free! 
Send for our liberal trial offer. Test it on 
that worst run-down crilter. Watch her 
improve! Colleges, great dairies of blooded 
stock swear by NUTRIOTONE. At any 
good dealer’s, but get our offer. 
’W. D. CARPENTER CO. 
Box 50, Syracuse, N. Y. 
Elasy Milking and a Full Pail 
are the natural result of a healthy udder. 
When s cow freshens, her udder should bo 
given careful attention. Caked Bag, so likely 
to occur then, is quickly removed by apply¬ 
ing Bag Balm, the great healing ointment. 
Sores, cuts, chaps, bruises, cracks, bunches 
and inflammation quickly respond to its heal¬ 
ing, penetrating effect. Try Bag Balm and 
you will never be without it. 
Sold by f ud dealora (od druggUU, In l«rro SOo 
package*. Bead for booklet, *^alry Wrlaklei.” 
DAIRY ASSOCIATION CO., Lyndonvill*. Vt. 
When you write advertisers mention 
The Rural New-Yorker and you’ll get 
a quick reply and a *'square deal. ” See 
guarantee editorial page. 
] 
