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Newspaper
Basin Republican
Location
Basin, Wyoming, United States of America
Date
Feb 27, 1920
Page
9
Notice to all interested in forming a drainage district in Big Horn County Wyoming. Commissioners filed February 18 1920 a report with route boundaries and no damages. The district lies in Township 55 N ranges 97 and 98. Assessments for Benefits and Construction are listed in the attached schedule.
The Drainage Commissioners report special benefits and propose assessments against corporations in the district. A court hearing is scheduled for April 2, 1920 at 10:00 AM in Basin to review the report and confirm or modify the assessments.
Two farmers with equal capital start on opposite sides of a road. One uses best animals, high yields, sound management, and records. The other neglects methods and ignores progressive farming. Competition will favor the first, leading to ownership of both farms as land values rise.
The commissioner of internal revenue says farmers inventories taken at market value or cost of marketing will be accepted in computing income tax. Previously revenue agents sometimes refused inventories, increasing farmers’ taxes. The ruling aligns farmers with business men in inventory claims.
An inventory should include farm value, livestock, feed, machinery, cash on hand, and accounts receivable. List mortgages notes and other payables. A year end inventory with receipts and expenses forms the best record to compute income tax.
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