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General Editors
William A. Raabe James C. Young Annette Nellen David M. Maloney
Ph.D., CPA Ph.D., CPA ].D. , CPA, CGMA Ph.D., CPA
Madison, Wisconsin Northern Illin ois University San Jose State University U niversity of Virginia
Contributing Authors
Hughlene A. Burton Andrew Cuccia Toby Stock
Ph.D., CPA Ph.D, CPA Ph.D.
University of North Carolina-Charlotte University of Oklahon1a Ohio University
Gregory Carnes William A. Raabe Kristina Zvinakis
Ph.D, CPA Ph.D, CPA Ph.D.
University of North Alabama Madison, Wisconsin The Un iversity of Texas at Austin
SWFT Series Authors

James H. Boyd Steven L.. Gill Annette Nellen W. Eugene Seago
Ph.D, CPA Ph.D., CPA JD , CPA, CGMA JD., Ph.D., CPA
Arizona State Un iversity San Diego State Un iversity San Jose State University Virgin ia Polytechnic
D. Larry Crumbley William H. Hoffman, Jr. Mark B. Persellin
Institute and State
University
Ph.D, CPA JD , Ph.D., CPA Ph.D., CPA, CFP
James C. Young
Lou isiana State University Un iversity of Houston St. Ma ry's University
Ph.D., CPA
Steven C. D illey David M . Maloney Debra L.. Sanders
Northern Illinois
JD. , Ph.D., CPA Ph.D., CPA Ph.D., CPA University
Michigan State Un iversity Un iversity of Vi rgin ia Wash ington State
Un iversity, Vancouver
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Printed in the United States of America

Print Number: 0 I Print Year: 2018
COMMITTED TO EDUCATIONAL SUCCESS
outh -Western Federal Taxation (SWFT) is the been streamlined to make it more accessible
S most tr usted and b est-sellin g series in college
taxation . We are focused exclusively on providing the
to students, and difficult concepts have been
clarified, all without losing the substance
most useful, com prehensive, and up-to-date tax texts, that makes up the South-Western Federal
online study aids, tax pre paration tools, and research Taxation series.
tools to help instructors and students succeed in their
• Developing professional skills. SWFT excels
tax courses and beyond.
in bringing students to a professional level in
SWFT is a comprehensive package of teach ing and
their tax kno~vledge and skills, to prepare them
learning materials, significantly enhanced with each edi-
for immediate success in their careers. In this
tion to meet instructor and student needs and to add
regard, we incl ude development of spea king
overall value to learn ing taxation.
and writing communications skills, the use of tax
Essentials of 'Taxation: Individuals and Business
preparation and tax research softwa re, orientation
Entities, 2019 Edition provides a dynamic lea rning expe-
towa rd success o n the CPA exam, consideration
rience inside and outside of the classroom. Built with
of the time va lue of money in the tax planning
resou rces and tools that have been identified as the most
process, and facility with adva nced applications
important, ou r complete learning system provides options
of spreadsheet construction.
for student5 to achieve success.
Essentials of 'laxalion: Individuals and Business • CengageNOWv2 as a complete learning
Entities, 2019 Edition provides accessible, comprehensive, system. Cengage Learning understands that
and authoritative coverage of the relevant tax code and digital learning solutions are centra l to the
regulations as they pertain to the individua l or business classroom. Th rough sustained research, we
taxpayer, as well as coverage of all major developments continua lly refine ou r learning solutions in
in Federal Taxation. This edition has been fully updated CengageNOWv2 to meet evolving student and
and revised to reflect changes included in the Tax Cuts instn1ctor needs. CengageNOWv2 fu lfills lea rn ing
and Jobs Act of 2017. and course management needs by offering a
personalized study plan, video lectures, auto-
In revising the 2019 Edition, we focused on: graded homework, auto-graded tests, and a full
eBook with featu res and advantages that address
• Accessibility. Clarity. Substance. The text
common challenges.
authors and editors made this their ma ntra as
they revised the 2019 edition. Coverage has
iii
Learning Tools and Features to Help Students Make the Connection
· · · ~- - - - - - - - - - - - - - - - - - - - - - - - - - -
FULL-COLOR DESIGN: We u nderstand that stud ents struggle \Vith learn ing difficult tax code
concepts and appl ying them to real-\vorld scenarios. Th e 2019 edition uses color to b ring the text to li fe,
captu re stud ent attention, and present the tax code in a simple, yet logica l format.
O Selected content is streamlined

to guide students in focusing
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each chapter use realistic situations
to illustrate the complexities of
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COMPUTATIONAL EXERCISES: Stu dents need lots of p ractice in areas such as computing tax return
p roblems and adjusting rates. We have developed these exercises to g ive stu dents practice in calculating the solutions they
need to make business decisions.
O Found in end-of-chapter section of the textbook
O CengageNOWv2 provides a lgorithmic versions of these p roblems
Computational Exercises
1. LO. Ma rie and Ethan fonn Roundtree Corporatio n with the transfer of the fol-
lowing. Marie perfonns persona l services for the corporation with a fair ,nar-
ket value of $80,000 in excha nge for 400 s ha res of stock. Ethan contributes an
installn1ent note receivable (basis $25,000; fair ,narket va lue $30,000), land (basis
$50,000; fair ,narket value $170,000), and inventory (basis $100,000; fair n1arket
value $120,000) in exchange for 1,600 shares. Detennine Marie and Ethan's current
inco,ne, gain, o r loss; calculate the basis that each takes in the Roundtree stock.
2. L0 .2 Grady exchanges qualified property, basis of $12,000 and fair ,narket va lue
of $18,000, for 6{)<>,6 o f the stock of Eadie Corporation. The other 40% of the
stock is owned by Pedro, w ho acqui red it five yea rs ago. Calcu late Grady 's current
inco,ne, gain, o r loss a nd the basis he takes in his shares of Eadie stock as a result
of th is transaction.
3. L0.3 Jocelyn contributes land with a basis o f $60,000 a nd fair n1arket va lue of
$90,000 a nd invento,y with a basis o f $5,000 and fair market value o f $8,000
in exchange for 1000'6 of Zion Corporation stock. The land is subject to a $15,000
,nortgage. Dete rn1ine Jocelyn's recognized ga in o r loss and the basis in the Zio n
stock received.
BECKER PROFESSIONAL EDUCATION REVIEW QUESTIONS: End-of-chapter CPA review

questio ns from Becker PREPARE STUDENTS FOR SUCCESS. Students review key concepts using proven questio ns from Becker
Professional Education®-one of th e industry's most effective tools to prepare for the CPA Exam.
O Located in select
Becker CPA Review Questions
end-of-chapter sections
L On J-anu:try I, ye:ir ; , Olinto Corp., :m ac:cnial l:xt.o;is, c:i.lend:'.lr ye-.i.r C c:orpor:uion,
O Tagged by concept in h:id 535,000 in :iccumul.:ited e-.i.rning...,; and profits. Fo r ycar 5, O linto h3d c urrent
CengageNOWv2 e-.i.rning.,; :'.Ind profit'> of $15,000 :ind 1lt'.lde l\VO 540,000 c.'3sh distributions to it'> .sh:lrc-
holders, one in ApriJ :md one in Sep1cmher of year 5. \Vh:u amount o f the year ;
disirihutions is cbssified :1.o; dividend income to Olinto·s sh:'.lrdmklers?
O Simila r questions to what :i. S15.000 c. s;o,ooo
students wou ld actually b. s3;,ooo d. $80,000
find on the CPA Exam 2. Fox Corp. owned 2,000 sh:ircs of Duff)• Corp. stock 1h:11 ii bought in ye:ir O for
$9 per .sh:1rc . In year 8, when the fair m~rkcl value of the Duffy stock \V'.tS $20 per
share, Fox distributed this stock to 3 nonoorporatc shareholder. Fox·.s recognized
gain on this distribution was:
3 . $40,000 c. S18,()()0
b. S22,000 d. so
v
See how the SWFT series helps students understand the big picture
and the relevancy behind what they are learning.
THE BIG PICTURE: Tax Solutions for the

Real World. Taxation comes alive at the start of
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each chapter as The Big Picture Examples give a
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glimpse into the lives, families, careers, and tax
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~--1. .• _,,_l<c,·- Students w i ll follow the fa n1ily, individual , or other
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d,,.._ _ __ how the concepts they are learning play out in

the real world.
Finally, to solidify student comprehension, each
chapter concludes w ith a Refocus on the Big
Picture su mmary and tax p lan ning scenario. These
scenarios apply the concepts and topics from the
chapter in a reasonable an d professional way.
BRIDGE DISCIPLINE BOXES AND
END-OF-CHAPTER QUESTIONS:
Bridge Discipline boxes throughout the
text present material and concepts from other ~
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business cou rses. Bridge Discipline questions, in

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and give students the chance to apply concepts
they've learned i n the Bridge Discipline boxes.
FINANCIAL DISCLOSURE INSIGHTS:

..=, r ', ', r. ', L " 1 " r: ' J I _ I T" T::u Lo!\,s-eS " n d the, Deferred T;u. Tax p rofessionals need to u nderstand how
'"::' '; A"sd
taxes affect GAAP financia l statements. Financial
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Disclosure Insights, appearing throughout the
text, use current data about existi ng taxpayers to
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tax rates, and trends in reporti ng conventions.
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to help students go further in their
knowledge of certain topics, Digging
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more in-depth coverage than the teirt
p rovides. Digging Deeper materials
ca n be fou nd on the book's website at
'"'vw.cengage.com.
vi
TAX PLANNING FRAMEWORK: To
demonstrate the relevance of taX planning for
business and individual caxpayers, Essentials ~-....,'*"'11!1.-.ilh~M~ bf....-a.
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Planning Strategies incorporated throughout
the remainder of the text. The inclusion of the tax planning framework, and the planning strategies in each
chapter, makes it easier than ever to understand the effects that careful tax planning can have in today's world.
TAX PLANNING STRATEGIES: The tax planning
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GLOBAL TAX ISSUES: The

John G11rth is II US. auun 11nd r-icnt. but he But sholld John .-.d Victoria mah this c-lection? I f
Global Tax Issues feature gives sp:nds. muc:h ol !'ms twne in London,.~ his en,,loy,:c- $CndS Victoria has cons.cler11blt incCll'l'IC' ol hc,r- own(&om norHJ.S.
him on frc-qucnt 11utgnm,c,nu. John a. m11roed to VictOl'III, 11
insight into the ways in which Cltlliefl and f\"sident of the lktited "-'9dom.
sol#cc,s). the election could be- ill..;advis«I. As " nonrcmcnt
11lien.VictOl'lil's non-US. so1.ne 1ncome WOl.lfdr,ot be- subject
taxation is affected by international Can John .-.d Vittoria file "join.I rehlrn l'or U.S. fc,dcql
income- tilll purposc,s.? Although f 6013(11)(1) sp:c1fiuUy
to the- U.S. income tilll. ff she is trc,111td ;as" U.S. resident.
howt'Yier, her non-U.S. SOl#CC, incCll'l'IC' wi8 flt' subjttr to U.S. lmt.
concerns and illustrates the effects preduck-s the- filing of 11 ,oint wturn if one spouse- is. ,1
nonn,sidc,nl 4,licn, .-.other Code provi,.c,n pc-nniu ;an
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non~lifying spou su,.s a•resident"ofthc- lktrted St.lies.This
across the globe. election would *"' Joffl and Vktonl to file jointty.
vii
CengageNO\Vv2 is a pov.,erfu l course ma nagen1ent tool and Online ho n1ework
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~ O MOTIVATION: e ngage stud ents a nd better p repare then1 for c lass
MASTERY
O APPLICATION: he lp stud ents learn p roblen1-solvi ng behavio r a nd
APPLICATION
MOT VAT O skills to guide the m to complete taxation p roblen1s o n the ir ov.,n
O MASTERY: hel p students n1ake th e leap fron1 n1en1orizi ng concepts
to actual critical th in king
Motivation
Many instn 1ctors fi nd that students come
to class un moti vated and un prepared. To _____
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concepts and applications. With
three to five questions per learning
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objecti ve, these "quick-hit" questions
help stu dents p repa re for class
lectu res or review p rior to an exam.
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Students need to learn problem-solving
behavior and ski lls, to gu ide them to
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- O End-of-chapter homework from the
text is expanded and enhanced to follow
the workflow a professional \VOuld use
·-- to solve various cl ient scenarios. These
enhancements better engage stu dents
and encou rage th em to thi nk li ke a tax
professional.
viii
O Algorithmic versions of end-of-chapter hon1ework are available for computational exercises and at least
15 problems per chapter.
0 "Che ck My Work " Fee d b ack. Homework questions include i n1mediate feedback so students can learn as they
go. Levels of feedback i nclude an opti on for "check my work" prior to submission of an assignn1ent.
O Post-Submission Feedback. After subn1itting an assignment, students receive even more extensive feedback
explai ning \Vhy their ans\vers were i ncorrect. I nstructors can decide ho\V much feedback their students receive
and when, including the full solution.
O Built-in Test Bank for on line assessment.
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items fou nd in the end-of-chapter manually

or in a digital environn1ent.
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0 "What-If" Questions allow students to
develop a deeper understanding of the -· -
material as they are challenged to use their
prior knowledge of the tax situati ons and
criti cally th ink through new attributes to
determine how the outcome w i ll change. ___ __ ,
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w ith an eBook, practi ce qui zzes, cross-
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word puzzle, glossa ry, and flashcards. I t is ___·-··-·-·-- -- - ---
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about different bundle opti ons.
ix
x PREFACE
EXTENSIVELY REVISED. DEFINITIVELY UP TO DATE.

Each yea r the South-Western Federal Taxation series • Added a new Resea rch Problem to analyze a soda
is updated with thousands of changes to each text. Some tax or S\Veetened beverage tax proposa l against
of these changes result from the feedback we receive the AICPA's Principles of Good Tax Policy.
from instr uctors and students i n the form of reviews,
focus groups, web surveys, and personal e-mail corre- Chapter 2
spondence \Vith ou r authors and team members. Other
changes come from ou r ca refu l analysis of the evolving • Created a ne~v fact pattern for the Big Picture.
tax environment. Eve r y t ax la w change relevant to • Updated the Conference Committee Exhibit 2.2 for
the intr oducto ry taxatio n co urse ,vas con side red, the TCJA of 2017.
s ummarized , an d fully integrated into the revisio n
of text an d s upple m e ntar y m ate rials. This editio n Chapter 3
is fully up dated and revised to reflect changes
inclu ded in th e Tax Cuts an d Job s Act (TCJA) of • Referenced the revised revenue recogniti on rules
2017. (P ublic La,v 115-97; 12/ 22/ 17). requ ired by GAAP.
The South-Western Federal Taxation authors • Revised the comments regardi ng th e balance sheet
have made every effort to keep all materials u p to date treatn1ent of the deferred tax accounts.
and accurate. All chapters contain the following general • Updated data for goodwill on the balance sheet
changes for th e 2019 Edition. for certai n U.S. corporati ons.
• Updated n1aterials to reflect changes made by • Updated end-of-chapter materials, including
Congress th rough legislative action. Research Problems (including a reference to a
• Streamlined chapter content (where applicable) recent Institute on Taxation and Economic
to cla ri fy material and make it easier for srudent5 Policy report).
to understand.
• Revised numerous materials as the result of
Chapter4
changes caused by indexing of statu tory amou nts. • Updated for changes made by the TCJA of 2017,
• Revised Problem Materials, Computational Exer- such as to accou nting methods and tax rates.
cises, and CPA Exam problems. • Added basics of FBAR reporti ng requ irements
• Updated Chapter Outlines to provide an overview (Digging Deeper 4) .
of th e material and to make it easier to locate
specific topics. Chapter 5
• Revised Financial Disclosure Insights and Global • Added new materials related to the TCJA of
Tax Issues as to current developments. 2017, includi ng accou nting method changes for
both accru al and cash method corporati ons,
I n addition, the following materials are available on line.
executi ve compensati on issu es (inclu di ng
• An appendix that helps instructors broaden and performance-based compensation now covered
customize coverage of important tax p rovisions by the S1 million li mit, changing the definitions
of th e Affordable Care Act. (Instr uctor Companion of "covered employees" and "p ublicly held
Website at www.cen gage.com/login) corporation "), expanding die disallowance for
• The Depreciati on and the Accelerated Cost Recov- fines and penalti es, and disallowing deductions
ery System (ACR5) appendix. (Instructor Compan- for local lobbyi ng expenses.
ion Website at ,vww.cengage.com/login) • Updated material on research and experimental
• The Taxation in the Real World weekly blog posts expenditures for changes made by the TCJA
for instructors. (h ttps:// co mmunity.cengage of 2017 .
.co m/t5/Taxation-in-the-Real-World-Blog/ • Updated material to reflect TCJA of 2017 changes,
b g-p/taxatio nintherealworld b log) i ncluding expanded immediate expensing,
unli mited bonus depreciati on, and changes to
Chapter 1 listed property rules.
• Updated Exhibit 1.1 (Federal Tax Revenu es) and • Added materials and examples related to using
Exhibit 1.4 (IRS Audit Types and Rates) w ith i mmediate expensi ng and bonus depreciation
current data. effecti vely.
• Revised text to reflect the TCJA of 2017 and revised • Modi fied other existi ng material to reflect changes
various inflation-adjusted information in the chapter. dictated by th e TCJA of 2017.
PREFACE xi
Chapter 6 Chapter 10
• Added LO 11 and tex'l Section 6-8 on the excess • Added a crowdfundi ng question to the Big
b usiness loss limitati on rule added by the TCJA Picture.
of 2017.
• Made modifications to remove miscellaneous
• Updated casualty loss materials to reflect that itemi zed deduction due to the TCJA of 2017.
personal casua lty losses onl y allowed if due to a
• Updated to reflect changes made by the TCJA
Federally declared disaster. Updated materials on
of 2017, including deductions and the child and
personal casua lty gain and loss netti ng.
dependent tax credits.
• Revised net operating loss materials updated for
• Updated chapter materials to reflect inflation
changes by the TCJA of 2017.
adjustments.
• Made changes for clarity and si n1plicity.
• Revised and clarified materials as needed
• Updated end-of-chapter materials to reflect throughout the chapter.
changes made by the TCJA of 2017.
• Updated end-of-chapter materials to reflect TCJA
of 2017 changes and inflation adjustments.
Chapter 7
• Updated and revised for TCJA of 2017 changes.
Chapter 11
• Added commun ications component to several
end-of-chapter p roblems. • Streamli ned coverage throughout the chapte r;
ad ded mul tiple examples to illustrate text
• Identi fied end-of-chapter problems that inclu de a
material.
critica l thi nking component.
• Updated materials for inflation adjustments.
Chapter 8 • Clarified discussion of employee v. contractor
issues.
• Modi fied the n1aterials related to the definition
of capital assets based on TCJA of 2017 changes • Explai ned the effects of TCJA of 2017 on various
(related to patents). employee expenses, includi ng meals and enter-
tainment, teachers' expenses, moving costs, and
• Modi fied the material on the calcu lation of the
legacy itemized deductions.
alternative tax on net capital gains and quali fied
dividend i ncome to reflect changes made by the • Provided extensive n1aterials concerni ng the
TCJA of 2017. deduction for qualified busi ness income.
• Updated end-of-chapter materials for the TCJA of • Added material concerni ng documentation of
2017 and identified critical th inki ng items. employee expenditu res.
• Added commun ications requ irements to several
end-of-chapter p roblems. Chapter 12
• Updated for the TCJA of 2017.
Chapter 9
• Added ne\v content on the business interest
• Eliminated learni ng objective and section on deduction limitation, excessive executive
personal exemptions. compensation, and restrictions on corporate
• Added new section on AJ\l!T and NTIT. accu mulations.
• Updated to reflect changes made by the TCJA of • Revised end-of-chapter materials extensively to
2017, inclu di ng tax rates, standard deduction, the reflect TCJA of 2017 changes; added communi-
child and dependent tax credits, AJ\l!T, and the cations component to severa l problems; added
ne\V calculation of the kiddie tax. Microsoft Excel component to one problem.
• Added information about netv Form I040SR that
starts i n 2019. Chapter 13
• Updated chapter materials to reflect inflation • Updated chapter for changes made by the TCJA of
adjustments. 2017, includi ng tax rates and repeal of the§ 199
• Revised and clarified materials as needed through- deduction.
out the chapter. • Revised and updated chapter materials as needed;
• Updated end-of-chapter materials to reflect TCJA clarified chapter materials when necessary.
of 2017 changes and inflation adjustments. • Updated end-of-chapter materials as needed.
xii PREFACE
Chapter 14 Chapter 16
• Clarified definitions of general and limi ted • Updated for changes made by the TCJA of 2017
partners. regarding international p rovisions.
• Streamlined discussion of fou r major types of
partnerships. Chapter 17
• Changed from "non liquidating distribution" • Revised business credit materials affected by the
to "current distribution" throughout, but kept TCJA of 2017, including the rehabilitation tax credit,
reference to non liquidating distributions as an foreign tax credit, and the new famil y leave credit.
alternative term.
• Revised material affected by the TCJA of 2017,
• I ntegrated a discussion of the deducti on for including indi vidu al AMT exemption amounts and
quali fied business income as it pertains to repeal of corporate AMT.
partnerships and li mited liability entities. • Expanded solution and explanations for Microsoft
• Clarified and expanded con1parisons of Excel p roblems.
partnerships and C corporations (and aggregate
and enti ty theories) throughout. Chapter 18
• Clarified the availability of li mited liability by
Chapter 15 business entiti es at the state level.
• Revised materials affected by the TCJA of 2017, • Revised materials affected by the TCJA of 2017,
i ncluding the application of the § 199A deduction. including tax rates, distribution policies, the
• Clarified AAA treatment of unrecogn ized losses for application of the§ 199A deduction, and the
distributed property. use of NOLs.
TAX LAW OUTLOOK

From your SWFT Series Editors
Given the significant changes made by the Tax Cuts and Jobs Act of 2017, we are anticipati ng guidance from
the Treasu ry Department and I RS i n many areas, inclu ding th e qualified business income deduction, excess
business losses, net operati ng losses, and various changes to iten1i zed deductions (incl udi ng the cap on state
and loca l taxes). Taxpayers and th eir advisors w ill be evaluati ng how all of these changes affect their financia l
p lann ing strategies and w ill adjust their p lans appropriately.
Small b usinesses w ill deliberate about th e tax and legal forn1 i n w hich they shou ld organize, taking into
account the QB! deducti on and o ther 2017 tax law changes. State and local issu es \Viii focus on the forms
of interstate transactions and new defi nitions of ne;,;."l.1S, and multi national busi nesses w ill deal w ith the new
rules that move toward a territorial approach to cross-border taxati on.
Th e SWFT editors w i ll be monitoring these activiti es and p rovide updates to adopters as needed.
PREFACE xii i
SUPPLEMENTSSUPPORTSTUDENTSANDINSTRUCTORS
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xiv PREFACE
Comprehensive Supplements Support as \Veil as the AACSB's and A!CPA's core competencies-
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Written by the South-Western Federal Taxation Jogged into the site, instructors shou ld select this textlx:>ok
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PREFACE xv
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xvi PREFACE
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College Technical College James Sundberg, F.as1ern Michigan Uniwn,'fty
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Lisa Nash, CPA, MA, Vincennes University Richard L. Russell, Jackson State University College of New Jersey
Mary E. Ketzler, Easten, Florida State Robert L. Salyer, No,1bern Ke,uucky Randall R. Thomas, Upper Iowa Unib-erslly
College Unlverslly Ronald R. Tidd, Ce11tral \Vasbing1on
Joseph Malino Nicassio, \Vestmoreland Rhoda Sautner, Un/ve1-s/1y of ,lfary Unlversz'ly
County Community College Bunney L. Schmidt, KeL~er Unib-erslly MaryBeth Tobin, Brldgewa1er Slate
Ma rk R. Nixon, Bentley University Allen Schuldenfrei, Unh-ersity of Ballimore Unlversz'ly
Garth Novack, Pantheon Heavy Industries Eric D. Schwarcz, LaRocbe College James P. Trehhy, ,lfarqueue University
&Foundry Tony L. Scorr, Norwalk Communily College James M. Tu rner, Georgia lnst/111te of
Claude R. Oakley, DeV,y Unke,slty, Georgia Randy Serren, Uniu-ersity q( Hous1on - Technology
Al Oddo, Niagara Unlve,slty Downtown Anthony \V. Varnon, Sou1beas1 1\1issouri
Sandra Owen, hullana Unjverslty- \Vayne Shaw, Sou1ben, Metbo<ll~t Unive,-sily Sia{(! University
B/oomi11gton Paul A. Shoemaker, Unh-ersity of Adria Palacio.~ Vasquez, Texas A&M
Vivian). Paige, Old Dominion Unlve,-sity Nebraska - Lincoln University- Kingsville
carolyn Payne, Un lverslty of La Verne Kimherly Sipes, Kentucky State University Terri \Valsh, Seminole State College of
Ronald Pearson, Bay College Georgi Smacrakalev, Florida Al/antic Florida
Thomas Pearson, University of Hawaii at Unlverslly Marie \Xiang
Manoa Randy Smit, Dordt College Natasha R. \Vare, Southeastern Unive,-sity
Nichole l. Pendleton, Friends University Leslie S. Sobol, California State University Mark \Xlashhu rn, Sam Houston Sia{(!
Chuck Pier, Angelo State Unh-ersity Nor/bridge Unlversz'ly
Lincoln M. Pineo, DeV,y Uniu-ersity Marc Spiegel, Unib-ersfly of Calf(ontia, Bill \Veispfenning, University(!(
Sonja Pippin, UniversilyofNevada-Reno Irvine Jamestown (ND)
Steve Platau, 7be University of Tampa Teresa Stephenson, University of\Vyoming Andrew L. \Vhitehair
\Valfyeue Powell, Strayer University Bech Stetson, Oklahoma City Unib-ersity Kem \Villiams, btdiana \Vesll'.)an Unive,-sity
Dennis Price, Samford University Debra Stone, F.asie,n /Vew Mexico Universz'ly candace \Vicherspoon, Valdosta State
Darlene Pulliam, \VI'S/ Texas A&.11 University Frances A. Stolt, Bowling Green State Unlversz'ly
John S. Rer,-~is, Unive,-sily of Texas at University Sheila \Vood~. DeVtJ1University, Ho11S1011, TX
Arlington Todd S. Stowe, Sou1bwest Florida College X inmei Xie, \Voodhury Unlverslty
John D. Rice, Trinity University Julie Straus, Culb-er-Stockton College Thomas Young, Lone Siar College - Tomball
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............... _ _ ...... , ... c.,e, ... Jolo A(I OI Je1J
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“And yet what?” queried Owen eagerly.
“I was just thinking of a scene which took place in this office a few
months ago. It was almost the same scene as is being enacted here now;
only, in that instance, Miss Worthington sat in the chair which you now
occupy, and you were the subject under discussion.”
He smiled whimsically. “And I couldn’t help thinking, my dear Owen, as
that scene came back to me, how very much superior the other sex is to ours
when it comes to loyalty and faith. I remember that Miss Worthington, that
day, refused even to consider the possibility of your being guilty. She
declared that no matter what evidence might be brought against you, she
would never believe that you were a thief.”
Owen flushed painfully, and a tender look came to his eyes. “Dear little
girl,” he murmured; “I’m a brute to doubt her. But the evidence is
convincing, judge. You must admit that there is no——”
“The evidence in your case—the circumstantial evidence—appeared to
be equally convincing, Owen,” interrupted the judge. “Yet she refused to
accept it; and it turned out afterward that her faith was not misplaced.”
Sheridan looked at him eagerly. “Then you really think that there’s a
chance of her being innocent?”
“I do. Your own narrow escape ought to have taught you that there is
always a chance of circumstantial evidence leading to a wrong conclusion.
Now, there is one thing about that telegram which you found in the waste-
paper basket which, in my opinion, indicates that Miss Worthington did not
steal the pink envelope. Apparently it is a point which has escaped your
observation.”
“What do you mean, judge?” inquired Owen breathlessly.
“I refer to the opening words of that message: ‘Disregard my letter,’ she
telegraphs to her brother. Now, doesn’t that look as if she may have been
telling the truth when she stated to Carrier Andrews that she had dropped
into that mail box a letter which she had changed her mind about sending?
Doesn’t it look as if the opening words of her telegram have reference to
that letter?”
A look of joy came to Owen’s face. “By Jove, yes!” he exclaimed. “I
think I see it now, judge. Dallas didn’t mean to steal the Reverend Doctor
Moore’s letter. She was after the one which she had dropped in the box—
the one to her brother in Chicago. She got the other pink envelope by
mistake. Yes, that must be it, of course. She didn’t discover her error until
she reached home; then, realizing that it was too late to stop that letter to
her brother, she sat down and wrote him that telegram. The whole thing’s as
clear as daylight now. I’m mighty glad that I met you to-day, judge.”
Then suddenly all the joy departed from Sheridan’s face. “But no, it
couldn’t have been that way, after all,” he went on, with a sigh of
disappointment. “That theory won’t go; we’re overlooking two things.”
“What are they?”
“In the first place, she didn’t send that telegram to her brother, after all.
If she had I wouldn’t have found it in the basket.”
“Pooh! That argument’s easily met. She may have sent another message.
Women generally write a telegram over three or four times before they’re
satisfied with the wording of it, you know. Or she may have decided that, as
she was going out to Chicago, there was no need of telegraphing. Probably
she figured on getting there almost as soon as her letter.”
“Yes,” Owen admitted; “of course, that’s logical enough. But my other
argument isn’t so easily disposed of. I’m afraid it knocks out our theory.”
“What is it?”
“If Dallas got the clergyman’s letter by an innocent mistake, what
became of her letter—the one she really wanted? There was no other pink
envelope in that box. There would have been if she had been telling the
truth when she said she mailed it.”
The judge gazed thoughtfully at the ceiling. “Yes, that is a stumper, I
must admit. But,” he added, “maybe Miss Worthington could explain that. I
feel confident that she could. Why don’t you go to Chicago on the very next
train and ask her, Inspector Sheridan? I wouldn’t lose any time in clearing
this thing up if I were you.”
“But suppose I ask her, and she admits——”
“Bah!” interrupted the lawyer impatiently; “shame on you for an
unworthy lover! I’m willing to wager everything I’ve got that that little girl
won’t admit to you that she’s a thief—because she won’t have to.”
His confident air was infectious. “Thank you!” said Owen. “You’re quite
right, of course. Dallas couldn’t be a thief! I’m going to take the first train
out.”
CHAPTER XX.
SHOWING THEM.
When Owen Sheridan arrived at Chicago, the following day, he

proceeded at once to the address given in the telegram. He guessed that this
was the boarding house in which Chester Worthington, Dallas’ brother,
resided, and as it was Sunday, there would be, of course, no use in looking
up that young man at his place of business.
No. 89 Dulwich Street proved to be a nice-looking house on a quiet
street. Owen hoped to find Dallas there, for it seemed probable that the girl
while in Chicago would stay under the same roof as her brother. But as he
drew near he suddenly stopped short, and, uttering an exclamation of
astonishment, darted into a convenient doorway to avoid being seen by a
man who was ascending the stoop.
This man was stout, red-faced, flashily dressed, and wore a gaudy
necktie, from the center of which flashed a huge diamond. It was the sight
of him which had caused Owen such agitation, for he recognized the fellow
immediately as Jake Hines, fugitive from justice, and his unsuccessful rival
in love.
“Good heavens!” gasped Owen. “What can this mean? Is it possible that
the rascal can have anything to do with Dallas’ coming to Chicago? It’s a
lucky thing I’m here.”
He waited until the door of No. 89 had closed behind Hines, then he
came out of his place of concealment, and hurried toward the house. A
pleasant-looking woman responded to his ring at the doorbell, and he
questioned her abruptly: “That man who just came in here—where did he
go?”
“You mean Mr. Fitzgerald, I presume?”
“That’s probably the name he goes under,” said Owen, realizing that it
was not unlikely that Mr. Hines, being a fugitive from justice, had assumed
an alias. “Does he reside here?”
The woman regarded her excited visitor with cold suspicion. “Before I
answer any questions, sir, I must know who you are and what business
——”
Owen, without waiting for her to finish, displayed his badge, at sight of
which her manner changed.
“Oh, is that the kind of a man Mr. Fitzgerald is?” she exclaimed. “Well,
I’m not surprised to hear it. I took a dislike to him the first time I saw him.”
“Oh, then he does live here?”
“No; but he comes here quite often to visit one of our boarders, sir—a
Mr. Worthington—and it’s up to his room that he’s gone now.”
“And is Miss—— Is anybody else up there with them?” inquired Owen,
with great eagerness.
“Yes, sir; Mr. Worthington’s sister from New York. She arrived here
yesterday, and has the room next to her brother’s. She’s up in her room now
—the second-floor rear—and——”
Without waiting to hear any more Owen rushed up the stairway, and
paused before a closed door, from behind which the deep voice of Jake
Hines could be plainly heard.
CHAPTER XXI.
TRUE TO HIS COLORS.
Owen Sheridan’s first impulse was to burst into the room. The mere
voice of Jake Hines was like a challenge to him, filling him with suspicion
and indignation. But in his work as a post-office inspector, discretion and
caution were rapidly becoming habitual with him, and he waited quietly to
learn what new rôle was being enacted by the young politician beyond the
door.
“I tell you, Dallas,” Hines was saying, “it’s the only chance of savin’
your brother from goin’ to jail. If you’re the right kind of a sister, you won’t
hesitate for a minute. What’s a little thing like marryin’ me compared to
seein’ your brother in stripes?”
“Yes, Dallas,” said another masculine voice imploringly; “what Jake
says is so. It depends entirely upon you whether I go to jail or not. The
shortage hasn’t been discovered yet; but the auditor is due at the office next
week, and as soon as he gets at the books I’m done for—unless I can
replace the five thousand dollars before then.”
“And I’ve got the money right here,” said Hines. “Five thousand dollars
in bills, girlie. All you’ve got to do is to promise to marry me, and as soon
as the license is made out I’ll hand the roll to your brother, and he’ll be
safe.”
“And it’ll be the last time I’ll enter a gambling house; I’ll promise you
that, Dallas!” declared young Worthington. “You see me out of this scrape,
and I’ll go straight from now on. You’ll do me this favor, won’t you, sis?
You’re not going to be stubborn, and see your brother sent to prison. You’re
the only one that can save me, Dallas. It’s entirely up to you?”
“But, Chester,” came the tremulous voice of Dallas, “what you ask is
quite impossible. I couldn’t marry this man, even to save you from disgrace
and imprisonment. I really couldn’t do it, Chester. I’d do anything else in
my power to help you, dear; but that’s out of the question.”
“And why is it out of the question, I should like to know?” exclaimed
Hines in an injured tone. “I ain’t such a bad feller, Dallas. There’s lots
worse than me, I guess. To hear her talk, Chester, you’d think I was the
worst demon that ever grew in the garden of love, wouldn’t you?”
“Jake has been a mighty good friend to me, sis,” declared young
Worthington warmly. “It’s true I’ve only known him a few months, but
that’s long enough for me to find out that he’s one of the best fellows in the
whole world. He’s loaned me a lot of money already, and now that I’m in
this big trouble he comes forward generously and offers to let me have the
five thousand dollars to make good the shortage——”
“Under the conditions mentioned,” interpolated Mr. Hines hastily.
“Under the conditions mentioned, of course,” said young Worthington.
“But, nevertheless, it’s a mighty generous offer. The conditions are
ridiculously easy, Dallas. I’m sure Jake will make a mighty good husband,
and you’d never regret marrying him. He’s very much in love with you.
He’s done nothing but talk about you ever since I’ve known him. He’s just
crazy about you.”
“And I suppose,” said Dallas scornfully, “it was he who suggested that
you send me that mysterious and startling letter which brought me to
Chicago without letting a single person in New York—not even my
employer—know about it? Yes, I am quite sure that is some of Mr. Hines’
work. If I had suspected for a minute that I should find him here, Chester, I
wouldn’t have changed my mind after writing you that I couldn’t come to
you.”
“Ah,” said Owen to himself, “so she wrote to her brother telling him that
she couldn’t come to him, and then she changed her mind. That, of course,
must have been the letter which she tried to get out of the mail, and, by an
unfortunate mistake, got the Reverend Doctor Moore’s pink envelope, with
its hundred-dollar inclosure, instead.”
Owen disliked to play the rôle of eavesdropper, but he couldn’t help
waiting a little longer outside that door before making his presence known
to the occupants of the room. He wanted his entry to come as a startling
climax to one of Mr. Hines’ little speeches.
He did not have long to wait. “Well, Dallas,” he heard Hines exclaim,
suddenly assuming a bullying tone, “it’s no use havin’ any more argument
about this matter. I hold all the cards in this game. I know very well that
you ain’t the kind of girl to let your brother go to jail when it lies in your
power to save him; so you’ve got to accept my proposition whether you like
it or not. As I told you once before, when Jake Hines wants a thing bad he
generally manages to get it. You know—— Hello!”
His little, beady eyes opened wide with astonishment and alarm as the
door suddenly flew open, and Post-office Inspector Owen Sheridan stepped
into the room.
“Well, for the love of Mike!” gasped Jake, and as he spoke he fell back a
step, and his right hand moved toward his hip pocket.
Owen did not fail to grasp the significance of this gesture. “Keep your
hands in front of you, Hines,” he said quietly. “It’s no use. I’ve got you
covered.”
Owen’s right hand was thrust within the side pocket of his coat. The
pocket bulged as though it might contain something else besides the hand.
Hines noted that bulge, and obediently kept his hands in front of him.
“Got me covered, have you?” he grunted. “Well, I’m from Missouri. You
gotter show me. I’ve heard of that bluff bein’ pulled off before now with a
pipe or a nail file.”
Owen laughed. “All right; I’ll show you. Does this look like a pipe or a
nail file, Jake?”
Hines’ small eyes blinked at sight of the revolver which came quickly
from Owen’s coat pocket. “No, that’s the goods,” he said gloomily. “I guess
I’m up against it. Was you sent to Chicago specially to get me, Sheridan?”
“Not exactly,” replied Owen, with a glance toward Dallas; “I came here
mainly to look into another case; but I guess that can wait until I’ve got you
safely locked up.”
“Well, as long as you wasn’t sent to get me,” said Hines eagerly,
“perhaps you’ll be interested in a little proposition I’m goin’ to make.”
He, too, glanced toward Dallas. “I’ve got five thousand dollars in bills in
my pocket, Sheridan. That money’d come in mighty useful to Miss
Worthington just now. It would save her brother from a long term in jail. I’ll
hand it over to her if you’ll let me walk out of that door alone. Is it a
bargain?”
“It is not,” said Dallas, before the post-office inspector could answer.
“You’ve got to do your duty, Owen. Don’t listen to any proposal.”
Owen gave her a grateful and admiring glance. “That’s fine of you,
Dallas. Of course, there’s no danger of my accepting this bribe. I scarcely
think, though, that your brother will have to go to jail for the lack of that
money. I don’t believe that he’s short five thousand dollars at the office at
all. I’ve got a shrewd suspicion that these rascals invented that yarn, and
have been trying to work a cunning game on you.”
It was only a guess, of course, but Owen could see from the discomfited
and sheepish look that came to young Worthington’s face that he had
guessed right.
TO BE CONTINUED.
WHO IS IT?
A laughable illustration of how anger causes a man to make himself
ridiculous is given in the following incident, related in a German
newspaper:
Banker Rosenthal directed his bookkeeper to address a sharp letter to
Baron Y——, who had promised several times to pay what he owed, and
had as often neglected to do so.
When the letter was written, it did not please Banker Rosenthal, who is
very excitable, and he angrily penned the following:
“Dear Baron Y—— : Who was it that promised to pay up on the 1st of
January? You, my dear baron, you are the man. Who was it that promised,
then, to settle on the 1st of March? You, my dear baron. Who was it that
didn’t settle on the 1st of March? You, my dear baron. Who is it, then, who
has broken his word twice, and is an unmitigated scoundrel? Your obedient
servant,
Moses Rosenthal.”
BEING CHEERFUL AT MEALS.

A man read in the paper that the family table should always be the scene
of laughter and merriment, and that no meal should be passed in the moody
silence that so often characterizes such occasions. The idea struck him so
favorably that when his family had gathered round the table that evening, he
said:
“Now, this sort of thing of keeping so silent at meals has got to stop. You
hear me, you girls? You begin to tell stories, and keep up an agreeable sort
of talk; and you, boys, laugh and be jolly, or I’ll take and dust your jackets
till you can’t stand. Now, begin!”
The glare that he sent around the table made the family resemble a
funeral party.
THE NEWS OF ALL NATIONS.
Washer with Heater.

A new device that lessens the drudgery of wash day is the combination
washer and stove. It is made entirely of metal. The advantage of having the
fire under the wash water is that it enables the cleansing to be done better
and more quickly; it is not necessary to carry water from the stove to the
place where the washing is done. A few minutes’ pumping on the handle is
said to drive the dirt from the clothes, linens, or other fabrics in the washer.
$686,700,000 Paid in Life Insurance.

Distribution of life-insurance companies and organizations in the United
States and Canada during 1914 amounted to $686,700,000. This is the
largest annual amount on record, exceeding by $40,150,000 the amount
paid in 1913.
Claims paid in the United States and Canada,

$433,050,000.
Payments for premium savings and surrender values, and to annuitants,
and in foreign countries, $253,650,000. Grand total, $686,700,000.
While the amount paid by the companies was more, the amount of
ordinary and industrial policies written and revived in the United States
during 1914 fell off slightly last year. Until the outbreak of war in Europe,
the writing of life insurance exceeded the normal rate of increase.
The largest claim paid last year was on the policy of George W.
Vanderbilt, whose residence was in Washington. The company that issued it
reinsured $750,000 of the face amount. Mr. Vanderbilt carried the policy on
the twenty-payment life plan for seventeen years. During that period he
paid premiums to the amount of $595,000.
A Fearful Aspect, at Least.

“George,” she screamed; “my neck!”
“What’s the matter?”
“There’s a pillacatter——”
“A what?”
“A tap-e-killer——”
“What in the world do you mean?”
“Oh, dear!” she moaned, as she clutched him frantically; “a kitterpaller!
You know, George! A patterkiller on my neck!”
“Oh!” said George, with evident relief, and he proceeded to brush the
future butterfly away.
Who Was First Under Wire?

In the northern part of Lansing, Mich., a resident had trouble keeping
thoughtless pedestrians and bike riders from cutting across a corner of her
lawn. A path was worn smooth across this particular corner. Signs did no
good, and personal requests were unheeded. So the resident, not having any
males in the family to talk sternly to trespassers, stretched several strands of
wire between trees and directly across the path.
The wire was not put up until late in the afternoon. The next day the
owner of the path-worn lawn went out to take a look. The new wires were
badly bent, as though they had seen hard usage. Evidently they had, for near
one tree was found a well-smashed dinner pail, with broken dishes about
and near it a set of “store teeth.” Part of a bicycle lamp lay on another side
of the path, with the rim of a derby. Evidently bikes, as well as ships,
sometimes have a hard time passing in the night.
End All Debts in One Week.

It is a custom of the Chinese to pay all their debts on New Year’s Day
and start the year with a clean slate. The people of Hume, Mo., believe that
to be a good plan and conducive to a more neighborly feeling, so the
present week has been set aside here as “pay-up” week. During this time
everybody is expected to pay all debts, return everything they have
borrowed, and, in general, square up every account that is outstanding
against them.
At the same time it is hoped that the “paying up” will extend somewhat
beyond the commercial side and result in the settlement of all personal
differences and general reconciliation of those who have been at outs.
Ohio on the Pension Roll.

Ohio ranks first in the number of her sons on the pension roll, with
74,250, with Pennsylvania a close second and New York third.
She Missed the Seat.

Mrs. J. V. Percal, of Cleveland, Ohio, found the film play featuring her
favorite movie hero had just started when she entered a downtown theater
Sunday.
And the theater was a bit darker than usual.
She made her way to a seat, removed her hat, and started to pin it to the
back of the seat in front of her, all this with her eyes fixed on the opening
scene of “The Avenging Hand.”
A man sitting in front of her jumped like a scared cat and yelled,
“Wow!”
“When I jabbed the hatpin through my hat, I must have missed the back
of the seat,” explained Mrs. Percal.
“What did the man say?”
“Oh, mercy! Please excuse me.”
Expert Rider Postmistress.

Miss Marion Carterett, of Elko, Nev., champion woman “bronchobuster”
of Nevada, who won her spurs in open competition with cowgirls from all
over the West in the kicking contests at Elko last year, has been appointed
postmistress at Deeth. Miss Carterett’s appointment was confirmed last
month, and she has assumed charge of the office.
Death Rate in Large Cities.

The death rate after the age of forty is increasing annually in Chicago
and other large cities in spite of sanitary modes of living and greater
protection against communicable diseases. The expectation of life after
forty years is less than it was thirty years ago.
In a warning sounded by the public-health service, it is explained this
alarming condition is due largely to the increased prevalence of the diseases
of degeneration. The muscles, arteries, and other organs of those who, as a
result of sedentary occupation or indolence, take too little exercise
degenerate. The advice of the public-health experts is to take exercise.
Baby Chokes on Prune Seed.

A prune seed, which lodged in his throat, caused the death of Frederick
Pellegrini, three-year-old son of John Pellegrini, of Denver, Col. The lad
choked to death while a physician was en route to the house from the
County Hospital.
She Had Right, Says Court.

The proper way to end an engagement to wed was much discussed in the
court of Judge Frederickson, in Los Angeles, Cal. Mrs. Grace Gore
contended that she was within her rights when she swallowed the diamond
ring presented by Luther Buntin, but that the pugilistic retort of Buntin was
too much. The court agreed, and fined Buntin thirty dollars.
The story of the courtship was a “thriller.” The two met at a dance. Each
thought the other single. Buntin, a street-car conductor, took the pretty
young woman for frequent street-car rides. One night he gave her the ring.
A few nights later Isadore Gore, in the rôle of irate husband, pounced on
him and sent him to the hospital for two weeks.
When Buntin emerged from bandages and plaster, he sought Mrs. Gore
and demanded the ring. She refused, swallowed it, and he admits his reply
to a merry laugh was a series of stinging slaps.
Double Chicken is Hatched.

A chicken hatched in Big Piney, Mo., at the home of Mrs. Maud Vaughn,
had four legs, four wings, and two tails. It had but one head, but the body
was like that of what might be called a double chicken. It could not walk.
Its head was between its two bodies.
Students of Baby Culture.

Not only may Los Angeles, Cal., girls learn to cook and sew in the
public schools, but they may become students of baby culture with real live,
gurgling, wriggling babies to practice on.
A course in the care and nursing of infants has been added as a
permanent feature of the curriculum of the Polytechnic night school, and
the first class, numbering thirty-five pupils, includes a dozen young mothers
and prospective brides as well as younger girls.
Bird is Killed by Golf Ball.

While “teeing off” at golf, S. C. Pettit, of Topeka, Kan., brought down a
sparrow with the flying ball. The bird was dead when it reached the ground.
It is said by golfers that such an incident has occurred only once before. A
professional golfer on a large course in New England once killed a bird
with a golf ball.
Bird Rings Burglar Alarm.
A mischievous bird known as a flicker, belonging to the woodpecker
family, has taken a fancy to sounding a burglar alarm over the First National
Bank at Wrightsville, Pa. The first time or two the bird indulged in this
prank it caused a stir in the neighborhood. It is thought that in the first place
an insect on the surface of the gong was pecked by the bird, and in this way
the bird became acquainted with the musical qualities of the bell. The
beating of the bird’s bill on the bell produces a sound exactly like that
produced by the electric tapper of the gong.
Mouse Scares Girl to Death.

Miss Edna Engel, of Kenosha, Wis., the seventeen-year-old daughter of
Caspar Engel, was scared to death by a mouse. The mouse ran out from
under a piece of furniture as she entered her room. The girl fell unconscious
and died without regaining consciousness.
An Expectant Fruit Grower.

Enos Martin is showing visitors to his farm near Benzonia, Mich., what
he thinks will be the greatest horticultural curiosity in the country.
Last June, when the big wind cut through Benzie County, it hit Enos’
peach orchard. After the storm, Enos discovered a stem of a weed driven
entirely through the body of one of his best peach trees.
This spring Enos found the weed stem was putting out leaves. He has
discovered that it is a milkweed, and he thinks it will unite with the peach,
and that next August he can serve peaches and cream from the same tree.
Keen-eared Night Captain.

But for the acute hearing of Night Captain Bert Weare, of Minneapolis,
Minn., John Kent might not be occupying a cell in the city jail. He is
charged with petty larceny.
Kent was arrested in company with A. W. Hinkley on complaint of E. G.
White. White said he met the men in the morning, and that while he dozed
in a chair in a saloon, his watch was stolen. He accused Kent.
Kent was searched at police headquarters but the watch was not found.
The police were about to turn the men loose, when Captain Weare said he
heard a watch ticking. The ticking was traced to Kent’s left sock. White and
Hinkley were held as witnesses.
Farmers Strong with Autos.

An interesting fact connected with the figures compiled by the assessors
in Atchison County, Kan., is that two-thirds of the automobiles in the
county are owned by farmers. The aggregate value of the machines in the
county is $174,111, or $311 apiece.
Four-legged, Four-winged Chicken.

A chicken with four perfect legs and an extra pair of wings, one of the
most remarkable ever hatched in the State, is drawing scores of people to
the poultry farm of A. J. and P. J. Fayette, near Stoneham, Mass. The chick
has been named “Daisy.”
Wonderful in His Work with Penknife.

E. G. van Zandt, of North Euclid Avenue, St. Louis, Mo., exponent of
the penknife in art, has just completed his latest work, a complete model of
a fourteen-room residence, which is a remarkable demonstration of what
can be accomplished with an ordinary penknife.
In October, Van Zandt, who is sixty-two years old and a retired
mechanical engineer, was confined to his home with bronchitis. Work with
his pocketknife has been his hobby since boyhood, and when he found that
he was to be shut in for the winter, he made a workshop of his sick room.
His workshop requires little space. It is composed of a biscuit board,
which he uses as his bench; a sharp pocketknife, and a pot of glue. Cigar
boxes are his material.
The model of the home is four inches tall, four inches wide, and six and
one-half inches long, and weighs, exclusive of the base, exactly three
ounces. It required one hundred and fifteen days’ labor, and seven cigar
boxes were used in its construction.
The model also includes a garage and shelter shed used in the rear and a
private playground. The “estate” is surrounded by a fence, made to
represent cobblestones embedded in cement.
The model is complete in every detail, even to doorknobs and hinges.
There are eight thousand separate pieces of wood used in its construction.
There are thirty-two windows and nine doors in the house. In the windows
each sash is separate and each is fitted with glass. The upper sashes have
shades. The doors are paneled.
There is an outside breakfast room with a tile floor. Tile also is shown in
the vestibule at the front entrance, and the front door is fitted with
decorative hinges and a fancy lock. In the rear are doors leading to the
cellar, and there is a coal chute to the furnace room. The garage, which
adjoins the playground in the rear, also is complete, and there is a shelter
shed adjoining it. A brick ash pit is near the garage.
A gravel road leads from the garage outside the grounds, and the garage
may only be entered through an ornamental iron gate. The fence
surrounding the grounds is a work of art. There is a base of white wood,
representing a cut-stone base, with cement and cobblestones above. It is
surmounted with a cut-stone coping, and at short intervals there are
decorative cut-stone posts with fancy caps.
One of the most intricate pieces of work on the entire model are the
ornamental iron gates. There are seven of these, and each required more
than a day’s labor. Each picket is a separate piece of wood, and there are
ornamental hinges and locks.
Van Zandt says the most difficult work on the whole model was the
fitting of the small gratings in the basement windows. The pieces
composing the gratings are so small that it was almost impossible to get
them glued into position. The glue set before the pieces could be put in
place.
Van Zandt solved this problem by specially prepared glue to be used in
this work so that it would not set so quickly. It required more than a day’s
time for each of the four gratings.
The first part of the house completed, he says, was one of the small
windows which project from the roof above the second story, and the last
thing completed was the knob on one of the gates.
Van Zandt is emphatic in his statement that the only tool used in the
entire work was his penknife. Even the rounded pillars in the porches, he
says, were made with the knife and were smoothed with a piece of
sandpaper.
In 1913 he completed a model of the Centenary Church, Sixteenth and
Pine Streets, on which he worked at odd times for twenty-one years. He
says this model was made from observation, without the aid of a picture or
drawing of any kind. He says he visited the church so many times while the
work was in progress that people in the neighborhood commented on his
presence.
Van Zandt also has a model of a beer wagon, which is similar to those he
made for a brewery exhibit at the World’s Fair in Chicago. A complete
model of the brewery was shown at the fair, and Van Zandt says he
undertook the work of making the wagon after numerous other men had
attempted their manufacture and failed.
His work on the brewery exhibit required an entire winter. He made
eighteen brewery wagons, thirty-four freight cars, and six trolley cars and
trailers.
Funeral Held After Thirty-two Years.

Satisfied that the skeleton found on a sand bar in Red River, near Fulton,
was that of their father, drowned thirty-two years ago, Ben and James
Wilson brought it to their home in Texarkana, Ark., and had it interred in
the family lot, after funeral ceremonies.
The body was found about three hundred yards below the point where
Wilson perished in 1883. It had remained in the sand bar until shifting
sands, during the recent overflow, left it partly exposed.
Collar Buttoning Made Easy.

A clever little thing in the way of a collar button is the invention of
Charles Formage, of New Rochelle, N. Y. The button is an ordinary stud of
solid metal, but has a tiny screw hole in its center. Into this a tapering peg is
screwed. This goes through the buttonhole of a collar without any difficulty
or breaking of nails or swearing on the part of the owner. When the collar is
on, the peg is unscrewed and the button remains.
Gets Big Award for Injuries.

For the loss of two fingers and a thumb, Michael Wizloski, an employee
of the Eastern Steel Company, in Pottsville, Pa., was awarded $10,043.93
by a jury. This is one of the largest verdicts ever given for an injury not
attended by fatal results.
The jury, in its verdict, censured the company for negligence in not
properly protecting the machinery which caused Wizloski’s injury.
The Cossack a True Son of Mars.

Apprenticed to Mars at birth, as were the Spartans before them, the
Cossacks, survivals from a young, non-industrial world, are the most
picturesque fighters on Europe’s battlefields. A frontier’s folk like the
people of our early West, a mixture of many adventurous elements, and
constituting within their own country a class more distinctive than that of
the American cowboy, they have finally been subdued to the needs of the
great imperial government of Petrograd, taken over just as they were into its
machinery, and preserved as a soldier caste. A wild, conquering,
freebooting folk, the Cossacks have been brought within the fold of Russian
civilization as soldiers, descendants of warriors and progenitors of
generations of soldiers to meet the future needs of the Slav empire.
These Cossacks, in the leisure of national peace, conquered the vast
empire of Siberia for Russia, and in each Russian war for the last hundred
years have formed the czar’s irresistible first-line strength.
The Cossacks are a people of the limitless steppes, a people of close
corporation, situated in Russia as a race apart, a soldier caste, their state a
military organization, their connection with the great empire maintained
through the imperial war department, the administration of their internal
affairs practically in their own hands, and their privileges as a caste almost
as pronounced as were those of the Spartan soldier-citizen, or more
comparable to the solider caste of the older Indian organization. The
Cossacks came of the original Slav stock, but they were those Slavs who
never bowed their heads beneath a yoke, foreign or domestic; who lived a
free life on the borders of their race’s civilization, wandering, fighting,
buccaneer Slav tribes, who penetrated deeply into Tartar and Georgian
lands, who lived by the hunt and by plunder, and who maintained
themselves on the borders of Asia and Europe free of all serfdom.
These sturdy Russian wanderers assimilated many adventurous
elements, took up among them many Tartars and Slavs, and so to-day the
Cossack type is a more or less distinct one. The total Cossack population of
Russia is more than 3,000,000. Some years ago they owned nearly
146,500,000 acres of land, of which 105,000,000 acres was arable and
9,400,000 forest land. This land is held by the Cossacks in community
partition as a state reward for their military service. It will be seen that the
Cossack holdings amount to about fifty acres for each man, woman, and
child of the people. There is an admiring, half-envious Russian catchword
about being as “free and as rich as a Cossack.”
The Cossacks are the roughriders of Europe. As the cowboys of the
American plains and gauchos of the pampas, the Cossacks are as intensely
interesting, wild, free, plain folk who live in the saddle in the open places,
and whose rough democracy is the expression of the same naïve,
rudimentary culture as that of their new-world brothers in spirit. None of
their members are allowed to starve, and none of them has succeeded in
winning overmastering position through the laying up of great wealth.
The Cossack is favored by the state, and is a main prop of the state’s
authority. To be born a Cossack is to be born a soldier. Every Cossack bears
the obligation of twenty years’ military service. He enters into this service
at the age of eighteen, spends three years in a preliminary Cossack division,
next passes twelve years in active service, and spends his last five military
years in the Cossack reserve. It is the picked men from his ranks who
constitute the imperial guard, a body of the finest type of fighters, whom the
czar can trust when he can trust no one else around him. These Cossack
soldiers have been the greatest terror with which Russia has been able to
threaten Europe. They have been the empire’s most efficient internal police,
and they have marched eastward to the Pacific and southward to the zones
of British influence, conquering for the czar a vast domain.
Colt with Six Feet.

A colt with six feet was born on the farm of George E. Gano, near
Frankfort, Kan. One extra foot grew from the knee and the other from the
ankle of the other front foot. In other respects the animal is normal.
Town of Active Old “Boys.”

Lewistown, Pa., has many aged citizens that are still in active life.
Among their number are John Gantz, still laboring at ninety years of age;
Obdiah Umberger, hearty at ninety; Reverend Andrew Spanogle, driving an
auto at ninety-two years; Thomas Kennedy, laying brick at four-score years;
William N. Hoffman, getting around like a boy at seventy-nine years and
just as jolly.
Shah is a Gem Plutocrat.

Should the Shah of Persia be deprived of his income, he would still be
one of the richest persons in the world. He would only have to sell his
ornaments, gems, and precious stones to become possessed of about
$35,000,000.
Safe Use of Alcohol.

To promote the industrial and technical utilization of alcohol, the
Russian ministry of finance has offered prizes totaling about $136,000 for
the best inventions in this respect.
“Song of the Winds” Reveals His Past.

Music wafted back to the empty halls of the lost memory of Charles
Fitzhugh McReigh, a Boston composer, the love of a devoted wife, a
deserted home, and anxious friends the other night. Memoryless McReigh
has been wandering about the country for months.
McReigh mysteriously disappeared from his home over six months ago.
He returned the night of his disappearance from a musical gathering with
his wife and a party of friends, shortly after midnight. The following
morning he failed to come down to breakfast.

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