outstanding at the close of the year; or, if no capital stock, the entire amount of the capital employed in the business at the close of the year, and (b) one-half of its interest bearing indebtedness then outstanding, which the gross amount of its income for the year from business transacted and capital invested within the United States bears to the gross amount of its income derived from all sources within and without the United States: Provided, That in the case of bonds or other indebtedness which have been issued with a guaranty that the interest payable thereon shall be free from taxation. no deduction for the payment of the tax herein imposed or any other tax paid pursuant to such guaranty shall be allowed: and in case of a bank, banking association, loan or trust company, or branch thereof, interest paid within the year on deposits by or on moneys received for investment from either citizens or residents of the United States and secured by interest bearing certificates of indebtedness issued by such bank, banking association, loan or trust company, or branch thereof;

"Fourth. Taxes paid within the year imposed by the authority of the United States (except income and excess profits taxes), or of its territories, or possessions, or by the authority of any state, county, school district or municipality. or other taxing subdivisions of any state. paid within the United States. not including those assessed against local benefits." Sec. 1208. That subdivision (e) of section 13 of such act of Sept. 8, 1916, is hereby amended to read as follows:

(e) All the provisions of this title relating to the tax authorized and required to be deducted and withheld and paid to the officer of the United States government authorized to receive the same from the income of nonresident alien individuals from sources within the United States shall be made applicable to the tax imposed by subdivision (a) of section 10 upon incomes derived from interest upon bonds and mortgages or deeds of trust or similar obligations of domestic or other resident corporations, joint stock companies or associations and insurance companies, by nonresident alien firms, copartnerships, companies, corporations, joint stock companies or associations and insurance companies not engaged in business, or trade within the United States and not having any office or place of business therein."

Sec. 1209. That section 18 of such act of Sept. 8, 1916, is hereby amended to read as follows:

fray the expenses of the increased appropria-
tions for the army and navy and the exten-
sions of fortifications and for other purposes,"
read as follows:
approved March 3, 1917, is hereby amended to

"Sec. 26. Every corporation, joint stock
company or association or insurance company
subject to the tax herein imposed, when re-
quired by the commissioner of internal reve-
filed under oath, of its payments of dividends.
nue, shall render a correct return, duly veri-
whether made in cash or its equivalent or
of stockholders and the number
in stock, including the names and addresses
of shares

owned by each, and the tax years and the applicable amounts in which such dividends

were earned, in such form and manner as may be prescribed by the commissioner of internal revenue, with the approval of the secretary of the treasury.'

Sec. 1211. That title I. of such act of Sept. 8. 1916, is hereby amended by adding to part III. six new sections. as follows:

"Sec. 27. That every person. corporation. partnership or association doing business as a broker on any exchange or board of trade or other similar place of business shall, when the required by commissioner of internal revenue, render a correct return. duly verified under oath, under such rules and regulations as the commissioner of internal revenue, with the approval of the secretary of the treasury, may prescribe, showing the names customers for whom such person, corporation. partnership or association has transacted any business. with such details as to the profit. losses or other information which the commissioner may require. as to each of such customers, as will enable the commissioner of internal revenue to determine whether all income tax due on profits or gains of such customers has been paid.

of

or

"Sec. 28. That all persons.. corporations. partnerships, associations and insurance companies. in whatever capacity acting, including lessees or mortgagors of real or personal propcrty, trustees acting in any trust capacity. executors. administrators, receivers, conservators and employers, making payment to another person. corporation, partnership, association or insurance company, of interest. rent. salaries. wages, premiums, annuities, compensation. remuneration. emoluments other fixed or determinable gains, profits and income (other than payments described in sections 26 and 27), of $800 or more in any taxable year, or, in the case of such рауments made by the United States. the officers or employes of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, are hereby authorized and required to render a true and accurate return to the commissioner of intions and in such form and manner as may ternal revenue, under such rules and regulabe prescribed by him, with the approval of the secretary of the treasury, setting forth the amount of such gains, profits and income, and the name and address of the recipient of such payment: Provided that such returns shall be required, regardless of amounts, in the case of payments of interest upon bonds and mortgages or deeds of trust or other similar obligations of corporations, joint stock companies, associations and insurance companies, and in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations, by persons, corporations, partnerships or associations undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks or bills of exchange.

"Sec. 18. That any person, corporation, partnership, association or insurance company. liable to pay the tax. to make a return or to supply information required under this title, who refuses or neglects to pay such tax, to make such return or to supply such information at the time or times herein specified in each year, shall be liable, except as otherwise specially provided in this title, to a penalty of not less than $20 nor more than $1,000. Any individual or any officer of any corporation, partnership, association or insurance company, required by law to make, render, sign or verify any return or to supply any information who makes any false or fraudulent return or statement with intent to defeat or evade the assessment required by this title to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding $2,000 or be imprisoned not exceeding one year, or both, in the discretion of the court, with the costs of prosecution: Provided. That where any tax heretofore due and payable has been duly paid by the taxpayer, it shall not be re-collected from any withholding agent required to retain it at its source. nor shall any penalty be imposed or collected in such cases from the taxpayer. or such withholding agent, whose duty it was to retain it, for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading pay-of the recipient of income shall be furnished ment."

Sec. 1210. That section 26 of such act of Sept. 8. 1916 as amended by the act entitled An act to provide increased revenue to de

"When necessary to make effective the provisions of this section the name and address

upon demand of the person, corporation, partnership, association or insurance company paying the income.

The provisions of this section shall apply

THANKSGIVING

Still others have been caused by streptococci, and by other germs with long names.

EPIDEMIC OF SPANISH INFLUENZA. The greater part of the world was swept by, of lobar pneumonia. a severe epidemic of what became generally known as "Spanish influenza" in 1918. It was severe in all European countries and claimed many thousands of victims in the United States. It led to the closing of schools, churches and theaters in many cities and to the issuing of orders forbidding public gatherings of any kind. Rupert Blue, surgeongeneral of the United States public health service, in a number of leaflets issued by him in October, told something of the origin of the disease, its symptoms and its cure. Following are extracts from these leaflets:

"The disease now occurring in this country and called 'Spanish influenza' resembles a very contagious kind of 'cold' accompanied by fever, pains in the head, eyes, ears, back or other parts of the body, and a feeling of severe sickness. In most of the cases the symptoms disappear after three or four days, the patient then rapidly recovering; some of the patients, however, develop pneumonia, or inflammation of the ear, or meningitis, and many of these complicated cases die. Whether this socalled 'Spanish influenza' is identical with the epidemics of influenza of earlier years is not yet known.

In

"Epidemics of influenza have visited this country since 1647. It is interesting to know that this first epidemic was brought here from Valencia, Spain. Since that time there have been numerous epidemics of the disease. 1889 and 1890 an epidemic of influenza, starting somewhere in the orient, spread first to Russia, and thence over practically the entire civilized world. Three years later there was another flareup of the disease. Both times the epidemic spread widely over the United States.

"It seems probable that in 1918, as in 188990, the earlier appearance was in eastern Europe. By April cases were occurring on the western front. In Spain, according to reports, 30 per cent of the population were attacked in May. The 1889 epidemic, starting in northern Europe, also fell heavily on Spain, the present ruler, then 3 years of age, being one of the first attacked in Madrid. The king of Spain is said also to have been attacked in

the present epidemic. The epidemic of 1918

was at its height in Germany in June and July. It has appeared in practically every section of Europe. In England the epidemic prevailed in May, June and July.

"No matter what particular kind of germ causes the epidemic, it is now believed that influenza is always spread from person to person, the germs being carried with the air along with the very small droplets of mucus, expelled by coughing or sneezing, forceful talking and the like by one who already has the germs of the disease. They may also be carried about in the air in the form of dust coming from dried mucus, from coughing and sneezing, or from careless people who spit on the floor and on the sidewalk. As in most other catching diseases, a person who has only a mild attack of the disease himself may give a very severe attack to others.

"It is very important that every person who becomes sick with influenza should go home at once and go to bed. This will help keep away dangerous complications and will at the same time keep the patient from scattering the disease far and wide. It is highly desirable that no one be allowed to sleep in the same room with the patient. In fact, no one but the nurse should be allowed in the room.

"If there is cough and sputum or running of the eyes and nose, care should be taken that all such discharges are collected on bits of gauze or rag or paper napkins and burned. lf the patient complains of fever and headache, he should be given water to drink, a cold compress to the forehead, and a light sponge. Only such medicine should be given as is prescribed by the doctor. It is foolish to ask the druggist to prescribe and may be dangerous to take the so-called 'safe, sure and harmless' remedies advertised by patent medicine manufacturers.

"If the patient is so situated that he can be attended only by some one who must also look after others in the family, it is advisable that such attendant wear a wrapper, apron, or gown over the ordinary house clothes while in the sick room, and slip this off when leaving to look after the others.

"Nurses and attendants will do well to guard against breathing in dangerous disease germs by wearing a simple fold of gauze or mask while near the patient."

Congress Appropriates $1,000,000.

The situation became so serious in many communities that congress, at the request of the public health service, by a joint resolution 000 to enable the health service officials to approved Oct. 1, 1918, appropriated $1,000,combat the disease by aiding the state and local health boards.

Came from the Orient. "Although the present epidemic is called 'Spanish influenza, there is no reason to believe that it originated in Spain. Some writers who have studied the question believe that In a report issued by the public health servthe epidemic came from the orient and they call attention to the fact that the Germans ice Nov. 8, 1918, it was stated that from the mention the disease as occurring along the beginning of the epidemic to and including Nov. 2, a grand total of approximately 115,eastern front in the summer and fall of 1917. 000 deaths from influenza and pneumonia had "There is as yet no certain way in which a single case of Spanish influenza' can be rec-given showing the deaths in large cities per been reported. In this report figures were ognized; on the other hand, recognition is easy where there is a group of cases. In contrast to the outbreaks of ordinary coughs and colds, which usually occur in the cold months, epidemics of influenza may occur at any season of the year; thus the present epidemic raged most intensely in Europe in May, June and July. Moreover, in the case of ordinary colds, the general symptoms (fever, pain, depression) are by no means as severe or as sudden in their onset as they are in influenza. Finally, ordinary colds do not spread through the community so rapidly or so extensively as does influenza.

"Bacteriologists who have studied influenza epidemics in the past have found in many of the cases a very small rod-shaped germ called, after its discoverer, Pfeiffer's bacillus. In other cases of apparently the same kind of disease there were found pneumococci, the germs

....

264.9 | Cleveland ..258.7 Chicago

.180.8 New York......

100,000 of population from influenza and
pneumonia during the weeks when the dis-
eases were most prevalent. Here are the fig-
ures for the third week:
Philadelphia
Baltimore
New Orleans.
Washington
Nashville
Boston
San Francisco
Fall River.
Richmond
Lowell
Cambridge

New Haven..
Memphis
Dayton
Oakland

147.9 Omaha

98.5

........

82.7

73.9

82.7

.........

107.6 Rochester

80.0

.158.4 Louisville

75.2

..156.6 Birmingham

58.0

.154.8 Kansas City.

55.0

111.5 Denver

54.8

.123.3 Columbus

53.1

Deadlier than Warfare.

can expeditionary forces from the time the first contingent landed in France until the cessation of hostilities.

"For the forty-six cities taken as a group, the epidemic reached its height during the two weeks ended Oct. 26, for which period 40.782 deaths were reported-19,938 for the week ended Oct. 19 and 20,844 for the folSince Oct. 26, however, the decline has been pronounced. During the week ended Nov. 2, 14,857 deaths occurred, and The during the following week only 7,798. only city in which the number of deaths reported for the week ended Nov. 9 exceeded the number occurring during the previous week was Spokane, Wash.

The bureau of the census in Washington issued a statement Nov. 18, 1918, comparing the deaths from influenza in the United States with the toll of life taken among the American forces in Europe. It assumed that the number of deaths among the soldiers was between 40,000 and 45,000. While it became known later that the number was consider-lowing week. ably larger, the comparison in the main was correct. The statement follows: "The influenza epidemic has thus far taken a much heavier toll of American life than has the great war. The total loss of life throughout the country is not known, but the bureau of the census has been publishing, for forty-six large cities having a combined population estimated at 23,000,000, weekly reports showing the mortality from influenza and pneumonia. These reports, which cover the period from Sept. 8 to Nov. 9, inclusive, show a total of 82,306 deaths from these causes. It is estimated that during a similar period of time the normal number of deaths due to influenza and pneumonia in the same cities would be about 4,000, leaving approximately 78,000 as the number properly chargeable to the epidemic.

"The total casualties in the American èxpeditionary forces have recently been unofficially estimated at 100,000. On the basis of the number thus far reported, it may be assumed that the deaths from all causes, including disease and accidents, are probably less than 45 per cent and may not be more than 40 per cent of the total casualties. On this assumption, the loss of life in the American expeditionary forces to date is about 40,000 or 45,000.

"Thus, in forty-six American cities having a combined population of only a little more than one-fifth the total for the country, the mortality resulting from the influenza epidemic during the nine weeks' period ended Nov. 9 was nearly double that in the Ameri

"In general, the epidemic traversed the counIn a number of easttry from east to west. ern cities-notably Boston, where the greatest mortality occurred during the week ended Oct. 5-the largest number of deaths were reported for earlier periods than that which covered the height of the epidemic for the forty-six cities taken as a group, On the other hand, in New Haven, New York, Pittsburgh and Rochester the maximum mortality occurred somewhat later than in eastern cities generally. In Baltimore, Buffalo and Philadelphia the two weeks period ended Oct. 26 showed the greatest number of deaths. For the entire nine weeks' period the greatest mortality due to the epidemic, in proportion to population-7.4 per 1,000-occurred in Philadelphia; and the next greatest-6.7 per 1,000-was reported for Baltimore."

Many Deaths in Camps.

Most of the army and navy training camps suffered severely from the epidemic, thousands Some of them had to of deaths occurring. be quarantined for a number of days until the disease was checked. At the Great Lakes naval training station near Chicago at time the deaths per day were between seventyfive and 100.

MAYORS OF LARGE CITIES (1918).

Albany, N. Y.-James R. Watt, Rep.
Atlanta, Ga.-James L. Key, Dem.
Baltimore, Md.-James H. Preston, Dem.
Boston, Mass.-Andrew J. Peters, nonpartisan.
Bridgeport, Conn.-Clifford B. Wilson, Rep.
Buffalo, N. Y.-G. E. Buck, Rep.
Camden, N. J.-Charles H. Ellis, Rep.
Charleston, S. C.-T. T. Hyde, Dem.
Chicago, Ill.-William Hale Thompson, Rep.
Cincinnati, O.-John Galvin, Rep.
Cleveland, O.-Harry L. Davis, Rep.
Columbus, O. -George J. Karb, Dem.
Dayton, O.-J. M. Switzer, nonpartisan.
Denver, Col.-W. F. R. Mills, Rep.

Des Moines, Iowa.-Thomas Fairweather, nonp.
Detroit, Mich.-James Couzens, nonpartisan.
Duluth, Minn.-C. R. Magney, Rep.
Fall River, Mass.-James H. Kay, Rep.
Fort Wayne, Ind.-W. S. Cutshall, Rep.
Galveston, Texas-J. H. Kemper, nonpartisan.
Grand Rapids, Mich.-Chr. Gallmeyer, nonpart.
Hartford, Conn.-R. J. Kinsella, Dem.
Indianapolis, Ind.-Charles W. Jewett, Rep.
Jersey City, N. J.-Frank Hague, Dem.
Kansas City, Mo.-James Cowgill, Dem.
Lincoln, Neb.-John E. Miller, Dem.

Los Angeles, Cal.-F. T. Woodman, Rep.
Louisville, Ky.-George W. Smith, Rep.
Lowell, Mass.-Perry D. Thompson, nonpart.
Memphis, Tenn.-Edward H. Crump, Dem.
Milwaukee, Wis.-Daniel A. Hoan, Soc.
Minneapolis, Minn.-Thos. Van Lear, nonp. Soc.

one

Nashville, Tenn.-William Gupton, Dem.
Newark, N. J.-Charles P. Gillen, Dem.
New Haven, Conn.-D. E. Fitzgerald, Dem.
New Orleans, La.-Martin Behrman, Dem.
New York, N. Y.-John F. Hylan, Dem.
Omaha, Neb.-Edward P. Smith, Dem.
Paterson, N. J.-Amos H. Radcliffe, Rep.
Peoria, Ill.-E. N. Woodruff, Rep.
Philadelphia, Pa.-Thomas B. Smith, Rep.
Pittsburgh, Pa.-E. V. Babcock, nonpartisan.
Portland, Me.-Charles B. Clarke, Rep.
Portland, Ore.-Geo. L. Baker, Rep.
Providence, R. I.-Joseph H. Gainer, Dem.
Reading, Pa.-Edward H. Filbert, nonpartisan.
Richmond, Va.-George Ainslee, Dem.
Rochester, N. Y.-H. H. Edgerton, Rep.
St. Joseph, Mo.-J. C. Whitsell, Dem.
St. Louis, Mo.-Henry W. Kiel, Rep.
St. Paul, Minn.-L. C. Hodgson, nonpartisan.
Salt Lake City, Utah-W. Mont Ferry, Rep.
San Antonio, Tex.-Clinton G. Brown, Dem.
San Francisco, Cal.-James Rolph,_Jr., nonp.
Schenectady, N. Y.-C. A. Simon, Rep.
Seattle, Wash.-Ole Hanson, Prog.-Rep.
Springfield, Ill.-Arthur A. Adams, Rep.
Springfield, Mass.-Frank E. Stacy, Rep.
Syracuse, N. Y.-Walter R. Stone, Rep.
Toledo, O.-Cornell Schreiber, nonpartisan.
Trenton, N. J.-Frederick W. Donnelly, Dem.
Troy, N. Y.-Cornelius F. Burns, Dem.
Wilmington, Del.-John W. Lawson, Dem.

FEDERAL WORKMEN'S COMPENSATION COMMISSION.
Appointed by President Wilson Jan. 5, 1917.
Dr. Riley McMillan Little of Swarthmore, Pa.,
a republican, for a term of six years.

Mrs. Frances C. Axtell of Bellingham, Wash.,
a progressive, for a term of four years.
John J. Keegan of Indianapolis, a democrat.
for a term of two years.

SOCIALIST 1917 PLATFORM.