The merits of the debate, as in all such cases, fall mostly ac
cording to the belief of the. reader. But at one point Mr. Halli
nan scores. Said Mr. West, speaking of armv life as promot
ing democracy. "Where men of all ranks of life mingle in splen
did equality and where caste is eliminated."
Mr. Hallinan answers with a drawing, in wnlch two of
rookies are shown gazing into a ball room, where couples are
dancing. There is a sign on the door which says, "For officers
only." '
In the social side of life the American army is weakened
by caste. Caste is hibernating in the navy, although Secretary
Daniels has done much to get rid of it.
Caste is a great stumbling block in the way of universal
training in America.
Farmers, rangers, herders, dairy,
men, truck-gardeners, vineyard and
orchard owners, and other producers
of foods must figure up their net in
comes for 1919 and ascertain whether
an ineome tax return or a tax, or
both are due.
All farm gains are taxable, includ
ing those derived from exchange of
produce for other things. Necessary
and ordinary farm expenses are de
ducUble in figuring net income. The
best way to figure it all up is to get
Form 1'040-A and Form 1040-F, and
follow the instructions thereon.
Those who sold farm lands must
figure up the gains realized from
sales. There most also be included
in the farmer's income any items re
ceived from outside sources.
