F«nrmt PLj^Ewm Thursday, March 10,195$ STATE CAPITOL EXPANSION On Feb. 15, 1954, Governor William G. Stratton turned the first shovelful of earth to start construction on the new Illinois State office building across Spring street from the State Capitol. The above aerial photo demonstrates the remarkable progress made, with the exterior completed on the eight-story building and the interior work moving rapidly. The area north and south of the new building will be utilized for parking. The group on the right of the Capitol includes the Archives, Centennial and Supreme Court buildings. To the left of the Capitol is the Illinois State Armory. The photo was taken at an elevation of 1,000 feet with high gtisty winds and a temperature of 15 degrees above zero. YOUR INCOME TAX By Ernest J. Sauber District Director of Internal Revenue The 1954 Internal Revenue Code, our new tax law, has liberalized the rules for claiming dependents and many taxpayers will now be able to claim more dependents on their *1954 income tax returns. In this article I would like to focus attention on the change in the relationship test and the new provision referred to as the multiple support rule. Under the old law, a dependent had to be closely related to you. The dependent had to bear oj& off the eight specific relationships, otherwise no dependency credit was allowed. Under the new law, you may claim as a dependent -- worth a $600 exemption -- any person who is a member of your household, who receives chief or full support from you, even though not related to you. Relationship to no longer required. But the person must have your kome as his principal residence and must be a member of your "household for the entire taxable ye&r. A foster child, a child awaiting adoption, a cousin, or even an old friend may be a dependent under this provision. However, there are two important points to bear in -mind. First -- if such a dependent has gross income of $600 or more, he no longer qualifies as your dependent' for income tax listing. Second -- he cannot qualify as a dependent if he establishes a sparate residence and only makes periodic or occasional visits to your home. Question -- In the case of a man whose foster son is away at school during the year, would this fact disqualify him as a dependent ? Answer -- Being away at school during the year would be considered temporary absence. The same would be true if the dependent were on vacation or away from your home for a part of the year because of illness. If your home is still his principal residence, you may still claim the dependency credit. Question -- What is the multiple support rule? Answer -- This rule deals with a common situation where ,a group of taxpayers Jointly support a close relative but no one of them furnishes chief support. Under the new law, if the group furnishes the dependent chief support, any one of the group whose contribution is at least 10 per cent of the support may claim the dependent provided : 1. No one of the group furnishes chief support. 2. Tne others sign a waiver of any right to claim the dependent in the same year, and 3. The dependent meets the other dependency requirements. Question -- May the members of the group take turns in claiming the dependent? Answer -- Yes, the members of the group may take turns in claiming . such a dependent. Those not claiming the dependent must sign a waiver or a statement to the effect that they will not claim the dependency credit on their current year's return. This is the multiple support agreement, and should be attached to the income tax return of the person claiming the dependent. RAYMOND MAXSON IS ELEVATED BY EDISON COMPANY Raymond D. Maxson, engineeting and operating vice-president of Commonwealth Edison company, has advanced to senior vice-president at a meeting of the board of directors held recently. The election of Mr. Maxson to the new position was one of several changes in executive responsibilities announced by Willis Gale, Edison chairman, following the meeting. "Mr. Maxson in his new position will assist in the administration of the duties of the president," said Mr. Gale, "and will have also special assignments from the chairman and executive vicerpresident. He will relinquish (his duties pertaining to engineering and operating activities. "In our company-wide program of developing a versatile management team, we have made the changes in executive responsibilities in order to broaden, the younger executives by giving them experience in different areas of the company." Mr. Gale said that J. Harris Ward, vice-president, will relinquish his duties in connection with commercial matters and will assist in the administration of the duties of the executive vice-president. «OY W. NYLANDER SALE 5 William H. Russell - Edwin Vogel Auctioneers Having decided to quit farming, I will sell all of my personal property at public auction on the farm located 3 miles Southeast Of Woodstock at the Junction of Country Club and McConnell black top road, 4 miles Northwest of Crystal Lake and 1 mile North of Ridgefield, pn Sunday, March 13 commencing at 12:30 p.m. The following described persona) property, to-wit: 42 HEAD OF LIVESTOCK including 10 head Holstein heifers, some springing close, 3 cows, 1 fresh recently, 1 with calf at side, 1 heifer calf (Guernsey). HOGS 10 bred gilts (Hampshire & Berkshire . cross); 5 bred sows; 13 feedihg hogs. MACHINERY & EQUIPMENT 1 Wood Bros, corn picker, 1952? model 1946 high comp. John Deere tractor, G, power troll; Ford Ferguson tractor with Dearborn front end loader; Case 8' tractor tandem disk; Dunham 8' tractor Savings and Loan earn 2Vj % plus Savings Invested in Crystal Lake Vi % txtra. 2S-tf IT'S BRAND NEW! The LEADING Appliance 208 E. ELM STREET SERVEL Home Freezers Refrigerators Hot Water Heaters Air Conditioners PHONE 482 A.B.C. Washers Dryers McHENRY. ILL. GIBSON Home Freezers Refrigerators BEN HUR Home Freezers - SPECIAL INTRODUCTORY OFFERFriday and Saturday Only! MARCH 11 & 12 PRICES ON 18 tu. ft. HOME FREEZERS REDUCED *140°° , NO MONEY DOWN -A HAIR ARRANGER Givti yoor hair that natural appearance-- Insures well-groomed hair that lays right loohs right Stays right All day long 59e- Money Back Guarantee BOLGERS DRUG STORE Phone 40 S. Green St. McHenry, I1L m PROFEWOnfll DIRECTORS1 tandem dials; 2 bottom . 16" John Deere plow; 1652 Wood Brofe. 6' combine with .motor, (like new); 1953 John Deere harrow with folding drawbar, (4 section), like new; Massey Harris 8' field cultivator; 1953 ( 36') Promway elevator with' 8' drag; 1954 Kelly Ryan manure spreader (P.T.O.); rear end scoop, (Ford Tract.); 1946 four wheel drive Willy's Jeep, pully and P.T.O., new motor in 1951; 1 rubber tired wagon with rack; rubber tired wagon with flare box; three hundred gallon water tank with drinking cup; Case 2 row tractor corn planter, used 3 years, with fertilizer attachment; grain blower; cement mixer; 75' drive belt; 10 hole hog feeder; 1 Gehl field chopper, full line of attachments; John Deere A .tractor with power lift and cultivator; 1951 David Bradley four bar side delivery rake; 3 bbttom 16" I.H.C. plow; 1953 John' Deere forage blower, 50' pipe (new.style); 1953 10" Gehl power take off hammer mill; John Deere 7' tractor mower (like new); 12' Case double disk opener grain drill with fert., and grass attach.; Hero seed cle&ner with elec. motor; Ottowa drag saw (for Ford trac.); Sherwln Williams field sprayer; 2 rubber tired wagons with combination chopper, and grain boxes (selfunloading, brand new); 2 feed bunks; flat rack; all -steel farm trailer (heavy duty) with rubber tires; unloading rafck for ensileage wagons; Hi lift hyd. jack; power lawn mower; land roller; and many other articles too numerous to mention. Not Responsible For Accidents TERMS: USUAL BANK TERMS. LUNCH WAGON ON GROUNDS. ROY W. NYLANDER. OWNER FIRST NATIONAL, BANK OF WOODSTOCK, Clerking Member Federal1 Reserve System Federal Deposit Insurance Corp. Savings Invested In Crystal Lake Savings and Loan earn Z/t% plus fi% extra. 28-ti B and B EXTERIOR DECORATING Free Estimates Fritzches Estates PHONE 560-R-2 SIGN DESIGN" Chain-O-Lakes Region Point Of Sale Advertiei=£ Specialists iin SUk Screen Printing on Any Surface in Any Quantity Quickly and Reliably. Complete Art and Design Service Day Glow Printing Rt. 1, Ringwood, HI. Telephone: Wonder Lake 5101 WE HAVE CON-TACT The New Self-Adhesive Wonder Plastic No Water -- No Paste -- No Nails NO SPECIAL TOOLS Just Put it on and it Sticks! IDEAL FOR DECORATING! # Cabinets • Shelves • Walls • Closets • Nursery # Work Area # Furniture • Counter Tops Rolls are 18 inches wide - 20 yards long We will cut any amount you wish . . « only 59 yard MAIN PAINT CENTER 418 Main St. Phone 1115 •' , McHenry, HL Open Daily 8-6 - Friday Nites 'Til 9 - Sunday's Til Noon CLOSED WEDNESDAY AFTERNOONS . Everything For Tour Decorating Needs Colorbar - Wallpapers - Art Supplies Sundries W Here's a Gift V He Will Treasure (and so will you!) O iiiiiiii YVi i AJ>eautif ol Leather-like, many-use box containing a SKIPPER SPORT SHIRT Here's a wonderful package of long-lasting enjoymentl The •permanently washable shirt of fine wale rayon cord in wonderful muted shades is tailored to a ,rT*. The charcoal gray box has a padded cover with o Grecian key motif embossed in copper color. Hurry in! •AVCOSET treated-- no washing instructions necessary! ' McGEE'S STORE FOR MEN 117 So. Green St. Phone 47 McHenry, I1L •' Open Daily: 8 a.m. to 6 p.m. -- Fridays: 8 a.m. to 9 p.m. Sundays: 9 a.m. 'til Noon It Pays to Advertise In The McHenry Plaindealer MORE PEOPLE DR. G. R. SWANSON Dentist Office Hours: Daily Except Thursday 9 to 12 -- 1:30 to 6:30 Monu Wed. and Fri. Evenings By Appointment Only Telephone McHenry 160 FRANK S. MAT BLACK DIRT Sand - Gravel - Driveways Excavating Route 5, McHenry, ID. Phone McHenry 580-M-l Sand Limestone VERN THELEN Excavating Black Dirt Dredging TeL McHenry 1SS6 Box 640, Rt. 1, McHenry, ML Gravel A. P. FREUND ft SONS Excavating Contractors Trucking, Hydraulic and Crane Service -- ROAD BUILDING -- Tel. 204.M McHenry, OL EARL R. WALSH INSURANCE Fire, Auto, Farm & Life Insurance Representing RELIABLE COMPANIES When You Need Insurance of Any Kind PHONE 43 or 953 Green & Elm ' McHenry, m. SCHROEDER IRON WORKS Ornamental & Structural Steel Visit Our Showrooms 8 Miles Souht on Rt. 81 PHONE 950 J DR. i. W. BAKER Dentist 110 S. Green Street Professional Building PHONE 1044y Hours -- Daily 9 to 12 -- 1:30 to 5:30 MOIL, Wed. & Fri. Evenings By Appointment Casus nv 1954 •ftion qfu| othet tn&k&l Ford passenger-car sales to customers outnumbered those of any other make by thousands* •AND Ford is the leader in ride Ford was first in fts field to introduce Ball-Joint • Front Suspension--the greatest advance in chassis design in 20 years. For '55, it's even better. Springs are set at an angle to smooth out even the tiniest bumps. It's the new Angle-Poised Ride. Ford is the leader in styling Motorists know that Ford has set the style trend in the industry for years. And now, with styling inspired by the fabulous Thunder bird, Ford is farther out front than ever! Ford is the leader in V-8 power Ford was first in its field (by 23 years) to provide the advantages of V-8 power.' Since that time, Ford has built over 14,000,000 V-8 engines--more than all other makers combined! For 1955, Ford offers two new and mighty V-fc's, as well as a most modern Six--all with the split-second response of Trigger-Torque power! IM BUY IT • WORTH MOUE Firsf th i/afye Ptimcfbysafee BUSS MOTOR SALES S31 MAIN STREET PHONE McHENRY 1 McHENRY, ILLINOIS