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TERRA COTTA Misses Mary and Ellen Friaby of "Elgin were Sunday guest at the liome of their parents, Mr. and Mrs. George B. Frisby. Mr. and Mrs. James P. Green and -family of Woodstock visited at the home of M. Knox Sunday. D. A. Powers ana son William visited the former's brother at Winfield Tuesday. Mr. and Mrs. Edward J. Knox and daughter Patricia of Sycamore spent Sunday with relatives here. Mr. and Mrs. Henry McMillan were guests of relatives in Chicago from Saturday until Monday. Chris Schull of Notre Dame spent Monday as the guest of Robert Knox. Mrs. D. Saalfeld and family entertained relatives the first of the week. Wallace Preston of Crystal Lake was a guest at the home of J. M. Knox Sunday! Robert and Vernon Knox of the> > University of Notre Dame visited at •. their home from Wednesday until Monday. Misses Florence and Mabel Knox were Woodstock visitors Monday afternoon. Harold, Robert and Vernon Knox attended the formal Easter party given by the Chicago Club of the University of Notre Dame at th<| Congress hotel in Chicago Monday evening. ' Nels Person of Chicago visited his wife here Sunday. Eugene Leisner of Chicago spent Sunday with his sister here. DEPENDABLE PAINTS Tor Big and Little Jobs No matter how small or large the object may "be--paint it! , Paint it to protect it -from wear, water and sun--as well as for the natviral beauty it will bring. Paint is the only "insurance policy" issued against decay. Start today--protect your investment--use . good paint. An instructive color chart will be given you free without obligation* r ZL BRIGHTER-HOMES H. OAMHOLZ West NcHeory, VL Our Panama Canal and The Bell Telephone AMERICANS point with pride to die Panama -iACanal as one of the great engineering achievements of all time--and they are quite entitled to do so. The Panama Canal cost $375,000,000. This is a vast sum, but is not as great as the amount which will be spent this year alone by the Bell Telephone System tor new plant and equipment. " The total investment in the Bell Telephone System is now more than three billions of dollars. It took forty-one years after the telephone was invented to build up the first billion dollars in Bell System plant investment. The second billion was added only six years later and it required only four years more to add the third billion. At the present rate of increase the fourth billion will be added in less than three years. These figures indicate the tremendous forward strides being made in telephony. They show as nothing else could the way in which the Bell System is meeting its obligation to the American people to give them the best and most complete telephone service possible, ILLINOIS BELL TELEPHONE COMPANY BELL SYSTEM One Policy * One System • Universal Service ® WouldYou buy the same make of carAgain? 87S% of Buick owners (practically nine out of every ten) answer "yesw-*a greater degree of owner loyalty than any other leading make of car can claim* Owners know car value! Drive a Buick aitf experience the fullest measure of motor car satisfaction BUICK SEDANS $1195 to $1995 « COUPES $1195 t» $193 SPORT MODELS $1195 to $1525 Jl mimt'f.•> k. jmFtmmtcl*. Mplkank.. ,A pto rrrnmenl tax to it riUtd Tit ami dcmroMt, is --rrlitb mqm % WHAT FARM ACCOUNTINS MEANT r IN THE MANAGEMENT OF A FARM Successful Farmer Tells How Pencil 'Helped Guide Hit Operations and Swell His Income--An Aid 1§ Better Credit--Shows Profits and THE owner and operator of one of the most successful dairy farms in Wisconsin, prepared recently for the Agricultural Commission of the American Bankers Association a first hand statement of the part farm accounting has played in the management of his enterprise. This operator, W. J. Doug&n, tells the following story: "When I started fanning I began keeping a simple cash account, but soon found that it was not sufficient accounting for (arm purposes. Such a record did not<^- OVERTON & COWEK» Buick Dealers r,m. Harrard,m. CrystalLskStOL take Into consideration the vital (actors of Improvements, growth of livestock or depreciation. "Since 1910 I have kept a complete account on the accrual basis. The accounts, however, are no more than any farmer can easily keep. The outstanding benefits from keeping such as counts might be listed as follows: The Wif It Works "1. Income tax reports made easier. --Accurate and dependable income tax reports can be made from the yearly accounts. By keeping them on file I am always ready to satisfy the tax Inspectors. "2. Accounting makes possible a budget system.--With the accumulated data of the past years, I can make out the budget for the coming year. The Income being fairly stable, the budget problem is to adjust the expenditures. If one branch of the business will need extraordinary expenditure such as new machinery, there mast be a cut in some other branch, inch as building or livestock purchased, or fencing. "3. Accounting gives a true basis for credit.--Especially has accounting meant for me larger credit and happy relations with my banker. With a complete financial statement before him the banker can Intelligently determine what credit I should have. With a full knowledge of the farm profits in the past, I know what credit I should accept. No farmer or business man should accept credit from his bank unless he is able to put the money Into productive Investment, and his margin of profit assures the ability to repay the loan within a reasonable time. 4 "For the farm this reasonable Ume cannot be three or six months. The farm turnover is too slow for that. A. helpful and Just period of farm credit for working capital mast be from one to four years. "There is another benefit from accounting-- the benefit of knowing whether one Is going np or down. By extra sales one might be flush of money and buy heavily, thinking he is coming out ahead, but in reality he Is sacrificing the future. On the other hand, one might feel pinched, and have little money to spend, but In reality he is laying up capital." The bankers Agricultural Commission has suggested the following form of farm credit statement, indicating the records necessary to be kefit: SUGGESTED FARM CREDIT STATEMENT (Adapted from blank used by Federal Reserve Bank, Chicago) One Of The First Important Factors In Farm Accounting Addr.sa Date of Statement lOniahumMlua: ArvomtiDnlU. ........ .fca ........ OBlAlmTK,t cfBteoM A«» FA** Amen*. IN RCWDI-LT BKU>« V LlVMTocm FLT«Migs» IN SRMACVA B--T) N«f« r>itu « hum. SMVMB rr Norm R.Tutai* OHM*..... SKMN »T AccomraTMI...... IIIUMII in Tin Dos (ma OM TU. CMB Sam Dn aa A MrArCcH MCIT, m. TUaw S*»% Aucw jUmmoMta* ui Taacm ....... .v....... #••••> Ifcm LAJO flwim M It--m« SHOTT). ... - fluimiiiinTIIIIW lit ........JL MANUAL TFNM),,, imwa «• UM DII Artm OM Thtf.... ........ KTMAOMOAMTAMAANAHUR) ;n:;. 1 » t f [ 1 j ' 1Mb M MiySdh I li* Cm I .CkNfcw »... .Tokay* S... OtharM. «... Cnlai ia4 Fan* Mnak *a I v..AMOn. MeM»neM*e*Mi Iff! OnhMi OMfc .Atm UpM. •. ....•••e... .AM Oltar Hay SCHEDULE OF REAL ESTATE ' Titk i. KHI W «UK PI V*1M tmmmlW lii--bniM FTAH *1 LLMKL. DM -- At A WU - r Cam raa Acas %arCmrn*Y<*a n. | Jta Iniuci on SunjWM j THE LINKS REFEREE 5 | -- * * /nterpretationa of the Rule* ' | of GoIf J • Bv 1NN1S BROWN ' J (Managing Editor, The Amerioan i \ Golfer) * j Do Che rules not prouih:t a phy- 0r from tamping or pressing tlou-n the surface of the putting green between his ball and the holef In a recent match a player, thinking ih-it a certain spot on the (treev be;u-rea his ball and the hole, wn - <i little uneven and likely to throw Ihe bull line, took his putter an i tapfd it lightly on the spot. Is this pcrmissiblef Such action as yon mention Is not permissible, and is punishable by loss of the hole. The rules provide t!iat a player Is not allowed to touch tli" line of his putt except to sole the club lightly Immediately in front of tlxball or to scrape aside with a vlii'». dung, ice. snow or worinertsia. or in Uft any other loose Impediments with the tijmds. Any preying dnv n or "tampfng down of the turf wirh a club er otherwise is strictly forbidden. Is a player allowed to give an opponent a short putt and knock the ball out of the way, if it lies m the way of his own putt t No. In a single match, the balls most be played as they lie, unless they happen to lie within six Inches of each other, In whlcli- case the player of the nearer ball is required to lift his ball. If requested. (• ftr th* B.ll SrnaiooU, tofc) \ " • 1*:?, , .. .. . , 7 * 2--14 x 2=28 Bittum DOUBLED AND REDOUBLED at! WITHIN FIVE YEARS!! i 'M -•m & • 'M CHESTERFIELD CIGARETTES WEe STATE it m Oi est belief that the tobaccos need in Chesterfield ciga* rettes are of finer quality and hence of better taste than in any other cigarette at the price. Liccnr A Mn>» Toaacco On. '•3 •> A Wonder Value Living Room Suite Compare the values we are offering in Living Room Suites before you decide upon what to get for refurnishing your home this spring. An ample selection of dc signs from which to choose. OiMoerofM Burglar* Tests with an oxyacetylene torch •howed recently that two hours were required to penetrate a plate of pure copper, seven Inches thick, Intended fbr a bank vault, says Popular Mechanics Magazine. Engineers estimated that It would take a burglar about six hours to burn" through one cf twelve-inch thickness. * Early Golf Match The first great golf match of wit tell there is record is of a match In which the duke of York, afterward James n, with an Edinburgh shoemaker as his partner, defended Scotland's claims tn the sport against two English noble- Ben. The Scotsmen won. Named Election Day An act was passed by congress appointing the first Tuesday after the first Monday in November to be election day for members of congres? and Presidential electors on January 28, 1845. This is the day we now nee for that purpose. 4 • JACOB JUSTEN & SONS FURNITURE AND UNDERTAKING Phone 103-R Style *NA5H •VmervNASH yV/VfvNASH \feaiiValue that Leads the World ! Colonial Patriot _ Robert Morris, the first great American financier, was born on January 20, 1734, In England. Hfe devoted all his talents to the cause of the colonists during the American Revolution and was one of the Important factors In their success. He Do--n't Knmm The gentleman who Insists that "all suffering is In the mind" never ran his toe Into the end of the chair rocker as he galloped from bed to answer the telephone call for a wrong number.--- Philadelphia Bulletin. SPECIAL SIX. SEDAN *1215 >.«.•. tacTeav W7H EN your thoughts turn TT to a new motorcar, turn your thoughts to Nash. You'll enjoy the chairming individuality of style in Nash cars. They show the fleetlooking, stream-lined profile wUak today's motor car fashion so atrongly favors. Nash power gives you a aew sense of security and confidence, when you drive. The famoui Nash 7-bearing motor and the Nash straightline drive put extrapower and greater flexibility into the performance of this great motor car. Ngw IkIpoM Prlc----14 MtMt -- IMf And you certainly will enjoy Nash value--smarter styleextra power--finer, uioro carefu I era f t s man shi pin bod jr and chassis alike--at price* newly reduced. pay isee /or finer motoring when y<MS • i\a*h! You kmy The Special Si* Fl»o-Pi «•* Sedan, Oh*. trated above, shows you this value. So doee its companion model, the Advanced Six Sedaat for five. Their prices are amazingly low for care like theee! Come in and eee them. t* I1W-I. •. George A. Stilling Garage