The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

Jfc. Extension Comments (By George J. Young, Extension Adviser, McHenry County, University of Illinois) Gearmaster employees are shown packing boxes with toys, food, clothing and other items they donated to give to needy families in the McHenry area this holiday season. Six families benefited by this third annual Christmas project. HERE AND THERE IN BUSINESS Gearmaster Employees In Xmas Project I 'Gearmaster division of Emerson Electric has just completed its third annual Christmas project. Throughout the month of December, the employees donate toys, food stuffs, clothing, and money for needy families in the area in an effort to make other families' Christmas a happier one. The response from the em­ ployees has been most generous and each . year Gearmaster has been able to help one additional family. This year presents were donated for six families. A committee of ten em­ ployees has spearheaded this year's project. They are Vickie Johnson, Diane Sturm, Hila Hurst, Maria Tomasello, Rose Zemeckis. Ellie Cwik, Shari Schultz, Betty Ashbaugh, Ethel Motter and Judy Goorsky. These employees spent many busy hours sorting all the gifts for each family. The packages were delivered, along with a turkey donated by the company on Wednesday, Dec. 22, just in time for Christmas. Gear- master's delivering Santa Claus was Tony Zelasko. The Christmas Project committee accompanied the gift bundles and personally presented them to the six families. The families were selected by the welfare agency, and the company was supplied the number of children, their ages and sex. The project has become a highlight of the Christmas season for all Gearmaster employees. Child Labor Regulation U.S. Department of Labor regulations say that only persons sixteen years old and older may legally operate tractors over twenty hor­ sepower for someone other than their parents. There is a possibility for fourteen and fifteen year olds to receive exemption from these regulations if they complete ten classroom hours of tractor safety instruction, pass a written exam, $nd demonstrate their driving skill. This office and the Vocational Agriculture and Vocational Education instructors in Crystal Lake, Harvard, Huntley, Marengo and Woodstock are cooperating to offer McHenry county fourteen and fifteen year old youths the opportunity to receive cer­ tification to legally operate tractors for persons other than their parents. Since tractor accidents may happen to operators regardless of age, we encourage all tractor drivers to participate in one of the sessions. These sessions are being planned for February. For details, contact the More Parents Can Claim Child Care Costs For 1976 Good news from the Internal Revenue Service for taxpayers who pay for child or disabled dependent care: rules for claiming these expenses have been liberalized starting with the 1976 tax year. Five changes made by the Tax Reform Act of 1976 will enable more people to claim child and disabled dependent care costs on their 1976 returns. The changes are: (1) Expenses now are claimed as a tax credit rather than as an itemized deduction. Now those who take the stan­ dard deduction, as well as those who itemize, will be able to claim child care costs. (2) The $35,000 income limitation has been lifted. The amount claimed is no longer reduced 50 cents for every dollar of income over $35,000. (3) Payments made to relatives may be claimed, even when the relative lives in the taxpayer's home, as long as the relative cannot be claimed as a dependent on the taxpayer's return, and the payments are subject to Social Security tax. (4) The credit is extended to married couples who file jointly, where one spouse works full-time and the other works part-time or is a full-time student or where both work part-time. Previously, both spouses had to work full-time. These are special rules for determining the amount of the credit when the mixed- employment situation exists. (5) The credit is also ex­ tended to a divorced or separated parent who has custody of a child under 15, even though the parent may not be entitled to a dependency exemption for the child, as long as the parent claiming the credit has custody for a longer period during the year than the other parent. A deserted spouse is eligible for the credit when the deserting spouse is absent for the last six months of the taxable year, rather than for the whole year. The credit is 20 percent of eligible expenses. The maximum credit that may be taken is limited to $400 for one dependent and to $800 for two or more dependents. The expenses on which the credit is based cannot exceed the smaller of the couple's two incomes. In other words, for couples to claim the maximum credits, each spouse must earn at least $2,000 to claim that much in expenses for one dependent, or $4,000 each for two or more. If, for instance, one spouse worked full-time and earned $11,000 in 1976, but the other spouse worked part- time and earned only $1,000, their credit would be 20 percent of $1,000, or $200, no matter how many dependents they had, and even though they might have paid more than $1,000 in child or disabled dependent care costs. , When one of the spouses is a full-time student or disabled, he or she is considered "em­ ployed" for the months in which he or she is actually in school or disabled. The "salary" the Tax Reform Act gives the spouse is $166 per month when there is one dependent and $333 per month when there are two or more. Therefore, if one spouse of a couple having two dependents worked full-time and earned $15,000 while the other spouse attended college for ten months of the year, the student Ltt*mann's Meats, Fish & DHi 5000 W. ROUTE 120 McHENRY, ILL Mon. thru Sat 9:00 to 6:30 385-3401 We Accept Food Stamps F"' to Sun. 9:00 to 5:'0 WHERE EXTRA QUALITY AND SERVICE IS OUR BUSINESS A/e& fat from tfzs, Jloî mann. âmiCij • t~ T "i i -» i •'* HOUSE Of QUALITY In Our Deli sliced fresh for you VEAL LOAF s-72* WISCONSIN'S FAMOUS * BRICK CHEESE :l»81 JELLIED SHULZE ' 78' SMOOTH AS BUTTER MUNCHEE ... CHEESE >80 STICK PEPPER0NI *-98 WE HAVE FOR YOUR HOLIDAY MEALS: BONE-IN SHANK BUTT END SMOKED HAM $149 $155 (NO WATER ADDED) X LB. A LB. FONDUE MEAT (BEEF TENDERLOIN PCS.), SIRLOIN STEAK .•*. BULK ITALIAN SAUSAGE "THE TENDEBEST & JUICIEST' BONELESS RUMP & SIRLOIN TIP ROASTS \ Sea Cove WHERE YOU CAN BUY FRESH FISH 7 DAYS A WEEK AT REALISTIC PRICES (Fresh Makes A Difference) LUTEFISK $129 SJ89 S-CAR-G0»!...<*: 35* $J79 *379 HERRING in Wine or Cream Sauce..r.... DZ. BLUEPOINT OYSTERS (In the Shell).... ALASKAN KING CRAB LEGS.." NEW ZEALAND COLD WATER »pqq LOBSTER TAILS . ' J »5» LB. 8-10 OZ. GULF COAST SHRIMP 26-30 COUNT CANADIAN t#fe1A WALLEYE PIKE *2 SMELTS a? 99* CHERRYSTONE 11 ftQ CLAMS E-..71 LIVE SC50 MAINE LOBSTERS ....?*. 5 (While They Last!) PARTY TRAYS MAKE HOLIDAY ENTERTAINING EASY! CHOOSE FROM A MOUTH-WATERING SELECTION OF MEATS & CHEESES SERVICE FOR 12 !r.... '1400 SERVICE FOR 20 .'IS®0 spouse's "income" for the year is considered to have been $3,330, assuming they spent at least that much. The credit itself would be $666. Payments must have been made for the care of dependent children under 15 years of age, a disabled spouse or disabled dependent of any age. The cost of nursery school or day care outside the home may be in­ cluded if these services are necessary to enable tfce tax­ payer to work or attend school. Disabled care costs may in­ clude payments for a housekeeper, maid or cook, according to the IRS. To claim the credit, tax­ payers must file the long Form 1040, even if they take the standard deduction. The credit is computed on Form 2441, which is attached to the return. Additional information is available in the free IRS Publication 503, "Child Care and Disabled Dependent Care" which may be ordered by filling out the handy blank in the tax package. vocational instructor at these high schools, or call Dave Plocher at our office, 338-3737 or 4747. Illinois To Study Causes of Farm Accidents Fatal farm accidents have increased nearly sixteen percent during the past ten years. To determine how and why these fatal accidents and other farm injuries occurred, volunteer interviewers from twelve Illinois counties will survey 8,000 rural families during 1977. This survey is part of a nationwide effort to collect farm accident data and to stimulate interest in safety and health education programs for farm families. Eight other states will conduct similiar surveys. New Staff Member Our McHenry county Ex­ tension council recently in­ terviewed candidates for the Assistant Home Economics Extension adviser position.* Kathy Hebefer, Charleston; was selected and she will begin Jan. 10. Dave, Nancy, and I are looking forward to servicing you with a full staff. Seasons Greetings The Extension staff at the University of Illinois field office in Woodstock extend holiday greetings to you.' We have served many McHenry county residents this past year, and are looking forward to providing services and in­ formation on agriculture, home economics and 4-H youth work to you in 1977. Cost If you are keeping track of your catties feed cost, so you can determine your cost per pound of gain, or cost per 100 pounds of milk, putting a value on home grown silage can give you some headaches. One ton of corn silage has the feed value of approximately 300 pounds of good quality grass hay (from the stalks and leaves) and five or six bushels of corn (from the grain). Another method commonly used is one-third the value of good quality alfalfa hay. With alfalfa hay in short supply, this second method tends to over-value the corn silage a little bit for this year. Proverb Be not the first the new is tried nor the last to set the old aside. PAGE 5 - PLAIN DEALER-WEDNESDAY, DECEMBER 29, 1976 A Word To The Wise . Deal with r<jpotable dealers. Some things that sound like bargains on the surface can be very costly when you get the details. Get Your Questions Answered Each year, farmers and homeownerp~are>4aced with a large number of decisions, and each year there is a wealth of new information that can be valuable in making these decisions. The things done last year may not be the things to do this year. The answers needed to make the right decisions for 1977 can be obtained by attending our winter meeting series. Following is a listing of what's coming up.' Some of these sessions require pre enrollment and some have a small registration fee to cover cost of handout material. Call me at 338-3737 or 4747 for details. Jan. 13, Area Dairy day, 10 a>m. - 3 p.m., Woodstock. Jan. 14, Swine seminar, 9:30 a.m. - 3 p.m., Woodstock. Jan. 17, Kick-off seven week Dairy Calf Housing and Management Correspondence course. Jan. 17, Small fruit , telenet, 7:30 p.m. - 9 p.m., Woodstock. Jan. 20, 27 & 29, Pleasure horses, telenet, 7:30 p.m. - 9 p.m., Woodstock. Jan. 24, Livestock and Grain Outlook update, telenet, 1:15 p.m., Woodstock. Jan. 24 & 31, Tree Fruit, telenet, 7:30 p.m. - 9 p.m., Woodstock. . Jan. 25, Agronomy day, 10 a.m. - 3 p.m., Woodstock. Assessed Value Property Appeals Scheduled Jan. 17 Appeals on the assessed valuation of property in McHenry county will be heard by the Property Tax Appeal board ip the courthouse in Woodstock Jan. 17, according to John K. Morris, board chairman. The appeal is a resujt of the decision by the McHenry County Board of Review and is open Jo the public. The appellant, location of property, appelant's claim and hour of the hearing are as follows: First National Bank of DesPlaines, 733 Lee street. Chicago, three parcels of commercial properties located at Northwest highway in Algonquin township, $25,060; $4,910; $9,410; time 2 p.m. Legal Notice McHenry County College is accepting sealed bids on equipment for kitchen, general furniture, and a typewriter and calculator. Specifications may be obtained at the business office of McHenry County College, Rt. 14 at Lucas Rd., Crystal Lake, II. Telephone: (815) 455-3700. Bids are due: Kitchen - 1-3-77, furniture and typewriter and calculator - 1-5- 77. (Pub. Dec. 29, 1976) Contentment is a mat­ ter of reducing your wants %nd desires. Most people who are in a hurry have nothing else to do. imam S HOLIDAY HOURS: SNEW YEAR'S EVE 6 to 6 P.M. KNEW YEAR'S DAY 8 to NOON MMisiiiiSBicmuiiiac 2% MILK ... l GALLON HOMOGENIZED MILK 35 GALLON vs cMafifiLj <ZNzuj ^Ljzax! FROM McHENRY QUIK MART WINDSHIELD WASHER SOLVENT GALLON l\ WE ALSO FEATURE BAG & BLOCK ICE ICE CREAM •BAKERY GOODS AND MORE! REGULAR OR DIET • PEPSI • RC COLA REGULAF or niET • SEVEN UP • DIET RITE i=- • COCA COLA - - aq 8-i6 oz. yp • U%J BOTTLES • PLUS YOUR CHOICE * DEP- ^ St MOTOR SEASON FREEZE $ ALL BRANDS - ALL SIZES CIGARETTES * Jacks' r CARTON INCL. TAX CANS \ ALL ITEMS PLUS TAX CITGO »MrawsMMBnwMMnMKt»i&n PRICES GOOD DEC. 29 - IAN. 2 g KKS