16-LANCASTER, NEW Expense Tax Rules Easier Than Feared Some Questions of Deductibility Left Up to IRS Agent WASHINGTON (AP) The men in gray flannel suits who love to grab the tax deductible luncheon check breathed more easily today. The new expense account rules are less drastic than they had feared. The basic regulation on travel and entertainment deductions was issued Friday by Commissioner Mortimer M. Caplin of the Internal Revenue Service. It probably did not put an end to expense account living, but it reduced that living standard some- what.
SOME QUESTIONS It left some questions of deductibility up to the revenue agent who checks the income tax return, including the big one: What is "lavist. or extravagant entertainment," barred from deductibility by the 1962 tax law? The regulation set no dollar limitation on lavishness. Caplin said the IRS will decide each case on individual circ*mstances. The new regulation makes it clear that entertainment outlays intended simply to foster business good will do not ordinarily qualify as deductible henceforth. But some of the most common good will expenses will still be recognized by IRS.
"QUIET" MEAL DEDUCTIBLE The "quiet" business mealwith or without -remains deductible as in the past, and it isn't necessary to make a sales pitch or land an order. However, the atmosphere in which the meal is eaten must be "generally conducive" to a business discussion, even if business isn't discussed. That means no band, vocalists, stripteasers, or other "major distractions." The chorus girls and Gypsy fiddles can stay in the picture if the business man's entertainment is "associated with the active conduct of trade or business" and if it directly precedes or follows a substantial bonafide discus- sion. CONVENTION QUALIFIES A convention qualifies as a bona fide business discussion. If the taxpayer shows there is a clear business purpose, he may play host at a nightclub, ball game, theater, or other entertainment spot.
If the entertainment has a business purpose, the businessman may invite his customer's wife and his own wife as well. Their food and drinks are deductible. But a wife's travel with her husband to a convention may not be deducted unless there is a business reason to come along. AS HUBBY'S SECRETARY She would be deductible, for instance, if she served the her husband's secretary or had a role in the convention program. The membership dues of country clubs and the costs of operating yachts or hunting lodges would be proportionately deductible if more than 50 per cent of their use is devoted to "ordinary and necessary" business.
Limitations were set on deductions travel when the taxpayer tacks a vacation onto his business trip, 1 if he is away from home for more than a week and if the pleasure jaunt occupies more than 25 per cent of his total time away from home. In such a case, he can claim a deduction only for that portion of his transportation costs and hotel bills which represent the business portion of the outing. Ex-Mayor Bare Is Hospital Patient Kendig C. Bare. 236 E.
Orange former mayor of Lancaster, was admitted to the General Hospital Thursday as a surgery patient. His condition was reported as satisfactory today. ERA-SATURDAY, MARCH 30, 1963 New Era Photo Preparing to whip up a soda at his 59-year-old marble soda fountain is veteran city pharmacist, I. Emery Ranck, who will be 90 years old on Monday. Last Old-Time City Drug Store Closing I.
Emery Ranck Has Operated E. King St. Business 59 Years The last of the authentic, old-time drug stores in the city is gradually I. Emery Ranck, who has operated the drug store at 334 E. King for the past 59 years, is slowly easing into retirement.
He'll be 90 years cid on Monday. "We're reducing our stock now and selling off various Mrs. Ranck said today. can't sell a small, old fashioned drug store, we're getting out of business END OF ERA She isn't sure when the store will finally close; but when it does, it will mark the end of another era of personal mercantilism in Lancaster. Even today, the drug store remains just as it was when Ranck bought it from Dr.
E. B. Herr, on March 1, 1904. Down through the years as most drug stores evolved into small department and hardware stores and chain companies began invading the suburban shopping centers, Ranck's drug store has remained an island of historic commercial nostalgia. INSTALLED FOUNTAIN It still contains the new-fangled, marble soda fountain he installed when he bought the store.
"I don't know how many millions of sodas, I've made at this I first came to Ranck said. ter, we used to make our own ice cream. Then an ice cream soda sold for a nickel." going out of business. Other antique items in the store include numerous apothecary jars and old-time display cases. One of the prized items is a cherry wood cash register, which is more than a century old.
The store also contains probably the oldest vending machine in the city. It's a penny machine which dispenses book matches. "Eventually, we'll sell off everything," Mrs. Ranck explains. NO EASY TASK Maintaining a "Gay Nineties" drug store during the space age hasn't been an task.
chain stores business, Downtown parking, and the Mrs. Ranck said. There have been vast changes in the drug business down through the years, too. "I have never seen anything change as much as the drug business, Ranck said. "We learned the drug business and now the druggists are just familiarizing themselves with doctors' preparations.
MADE OWN PILLS "I used to mix my own preparations and make my own pills, but now they just sell pre-made pills in the drug stores." Ranck has probably the only, authentic pill-making machine in Lancaster. Ranck, one of the oldest, active businessmen in the city, is in his 173rd year of drug store operation. Being a Woman Pictured As More Than Glamour There's more than glamour in, being a young woman today, even though that's the picture as painted by society, a group of women heard in Lancaster, today. They the Atlantic Area Young Adult Conference at the YWCA and Hotel Brunswick today and Sunday. OF SPEAKER Guest speaker this morning was Mrs.
Virginia K. Henderson, assistant to the dean of the College of Women, University of Pennsylvania. WheatGrowers To Vote May 21 On Quota a Cut Price-Support Plan Also Is Coming Up For Referendum WASHINGTON (AP) The administration has set the date and ground rules for the referendum on its controversial 1964 wheat program. Secretary of Agriculture Orville S. Freeman Friday announced that wheat growers will vote May 21 on the 1964 plan enacted by Congress last year.
And under the law, he outlined what it would mean to growers if they accept the plan: -A 10 per cent reduction in U. S. wheat acreage from the present 55 million acres to 49.5 million acres. 2-PRICE SUPPORT PLAN -A two-price support plan under which the price of 975 million bushels would be supported by the government at $2 a bushel and 245 million bushels would receive a price support of $1.30 a bushel. Wheat produced above the limit would draw severe penalties.
-Payments to farmers for wheat land forced out of production plus bonus payments for further voluntary acreage reductions. The payments for mandatorily withdrawn land would be about 50 to 60 cents a bushel on the normal per-acre yield of land. Diversion payments on voluntarily withdrawn land would average about $1 a bushel on the normal yield. ON 1964 CROP Freeman said farmers would be assured a gross income of $2.3 billion to $2.4 billion on their 1964 crop wheat if they adopt the program. If it fails, he said, the result would be a $700 million drop in wheat income.
Under the law, 1964 wheat price supports would automatically drop to about $1.20 a bushel and only for farmers planting within their allotmentunless Congress enacts new legislation. Shop Center Is Sued in Crash A Manheim couple whose autofront mobile of the struck Manor a traffic Shopping island Cen- in ter has filed suit for over $10,000 damages against the center and two other defendants. The couple, Henry K. Mearig Jr. and his wife, Geraldine 785 Park Hill Drive, Manheim, were both injured on Aug.
1, 1962 when the accident occurred about 12:10 a.m. They named D. S. Warfel Associates, 1540 Manheim Pike, and Lancaster Twp. as additional defendants.
The Mearigs say the shopping center, Warfel Associates and the township was negligent because traffic island was installed in the without "middle adequate of a public lighting road and ad no warning signs." Bali Aid Sent JAKARTA. Indonesia (AP)-A U.S. Navy plane left here today for Bali, loaded with medical supplies for the disaster stricken island where an eruption of Agung Volcano has killed close to 1,500 people. Monday Deadline For Voter Registration Deadline for voters to register or change their address for the May 21 primary is 5 p. m.
next Monday. Chief Registrar D. Wesley Shoenberger today said approximately 115,000 persons in Lancaster County are eligible to vote in the primary. He called this number unusually high. On the other hand, he said, there have been few registrations of new voters and changes She urged young women to make the most of their lives and not be too influenced by undue pressures.
"You should lay the groundwork between the ages of 19 and 30 for the satisfying years of later life," she urged in discussing "What You Really Are to Be as a She added that "males must be regarded, too, and you must learn to go along with Workshops and a tour of Lancaster County were slated for this afternoon. New Era Photo In Spring a Young Girl's Fancy Turns to Baseball They'll never make the Big Leagues (or even the Little Leaco*ck Twp. Elementary School at Intercourse are swatting a League) but they don't care. It's springtime and everyone is get- few around the lot. ting in shape for the baseball season.
That's why these girls at ELEPHANT WALLET EATS OF PAINTER MADISON, Wis. (AP)-When Rory Leonard, 18, a University of Wisconsin freshman from Park Ridge, sat down in front of a cage Madison Zoo to sketch "Winky," an eleacross the guard rail. phant, she tossed her raincoat Then, she said Friday, "Winky's trunk came down and grabbed my coat. She tore the buttons off the coat before she ate it. She broke up my sun glasses before eating the lenses.
Then she ate my wallet, containing $30, my driver's license and beer card. She threw out 75 cents." Winky was reported feeling fine. 5 Tots Rescued at Fire A mother and her five children were evacuated from their smokefilled home at 342 W. Walnut St. after two separate fires broke out in the two-story dwelling at 2:28 a.m.
today. Treated for smoke inhalation and held for observation at St. Joseph's Hospital were Mrs. Elsie Lewis, forty, and her children, Emory Lewis thirteen; Donna F. and Donald sevenyear-old twins, Delores four, and Ronald two.
They were all discharged at 7:10 a.m. POLICEMEN TREATED Also treated for smoke inhalation a the hospital were city policemen Larry Brown, twentynine, and Paul Wagner, fortyfour, both of whom helped awaken the family and lead them to safety. Assistant Fire Chief Edward Deatrick said there were two fires, one in an 1 overstuffed chair on the first floor and another in a mattress on the second floor. "The fire in the living room definitely resulted from a lighted cigaret," Deatrick said. "We're not positive what started the fire in the second floor bedroom." Police said they received a telephone call from Mrs.
Anna King, 328 W. Walnut who reported smoke was issuing from the second floor front window of the Lewis home. Policemen Brown and Wagner were dispatched to the scene and with the aid of an unidentified passerby, helped to arouse the family and get them out of the smokefilled house. Police took them to the hospital. 2 Injured in Truck-Car Crash Two persons were hospitalized following a truck-auto accident on the Lincoln Highway, six miles east of the city, at 5:05 today.
Admitted to the General Hospital were Milton E. Lamborn, 246 W. Walnut driver of the car, who suffered a broken right arm, and Regina Swift, 342 N. Mulberry who suffered lacerations of the left arm and possible fractures of the nose, ribs and pelvis. State troopers said Lamborn was driving west when a tractortrailer truck, operated by Gerald Ray Cline, Akron, pulled out of the driveway at the Route 30 Diner.
Cline was prosecuted for failure to yield the right of way. Lamborn's car was demolished and total damage was estimated at $1,400. Fireman Will Retire After 25 Years Norman R. Smith, 27 Green will be retired from the City Fire Department Sunday after 25 years of continuous service. Smith has been a dispatcher, assigned to fire department headquarters since 1956, and prior to saw service with Engine Co.
6. He was presented with his retirement badge by Fire Chief Edward Koerkle Friday at headquarters. Previously, fellow workers tendered him a farewell gift. SKI TOW BIDS SOUGHT HARRISBURG (AP) The General State Authority will open bids April 24 for new ski tow equipment at Black Moshannon State Park in Centre County. Adamstown Man Killed as Car Hits Tree Harry W.
Becker, 65, Is Victim Quarter Mile from His Home Harry W. Becker, sixtyfive, Black Horse Adamstown, was injured fatally when his 1959 auto veered off the Black Horse about a quarter mile from his home, and rammed into a tree at 2:30 p.m. Friday. He died two and a half hours later in Ephrata Community Hospital. Dr.
Jacob H. Brubaker, Denver deputy coroner, said death resulted from internal injuries caused by a crushed chest. In addition, hospital attendants said, Becker suffered a fractured left leg and cuts of the nose and right hand. NO WITNESSES Adamstown police chief Eugene Bezler said there were no known witnesses to the crash. A nearby resident heard the crash and summoned assistance.
Bezler, said Becker, who was employed as a mechanic in a garage operated along Route 222 by his son, Harry Becker, was returning home from work when the accident 0C- curred. Bezler said the car veered off the left side of the road into the tree. The car was damaged extensively. Bezler could not explain the accident and said it was possible Becker had been stricken ill while driving. Dr.
Brubaker, however, said Becker had no history of any heart or organic ailments and said no autopsy would be held. 8TH HIGHWAY DEATH It was the eighth highway death in the county this year, one more than during the same period last year when seven auto fatalities were reported. Born in Brecknock Becker son of the Samuel and Sarah Whitaker Becker, and was resident of Adamstown for 45 years. He was a member of St. Paul's Lutheran Church, Adamstown; Adamstown Fire and Gouglersville Fire Co.
He is survived by his wife, Emma Eckenroth Becker; two daughters, Margaret, wife of Russell Edgar, Kutztown R2, and Jane, wife of George Wertz Denver R1; a son, Harry, Adamstown; seven grandchildren; five great grandchildren; two brothers, Charles Stevens R1, and Samuel Ephrata, and two sisters, Florence, wife of Isaac Mull, Ephrata, and Mary, wife of Martin Yinger, Denver R1. Hobby Show Will Wind Up Tonight The Lancaster Hobby Show will wind up today at Stahr Armory after being open to the public from 1 to 10 p. m. An estimated 1,500 persons viewed the 126 exhibits on display by local hobby enthusiasts Friday. The total attendance for the first two days stands at 2,200, officials said.
The show is sponsored each year by the Lancaster Optimist Club and the city Recreation Commission. Teen of the Week New Era Photo Mary Moggio. 16-year-old Penn Manor sophom*ore, is a top junior guide at Wheatland. Cures Shyness by Guiding Tourists Mary Moggio Meets People as Junior Hostess at Wheatland By their interest and achievement in many areas, teenagers are preparing themselves for the many challenges of the future. Meet today's teenager-tomorrow's leader.
By RUSSELL D. MARTZ New Era Staff Writer James Buchanan has Mary Moggio. Mary used to be shy. A blonde charmer, to be sure, but the shy, retiring type. That was before President Buchanan came into her life.
Actually, it was more of a case of the home and possessions of Pennsylvania's only President, rather than the man, himself, of course, that aided Mary. Mary is a junior hostess at Wheatland, the Buchanan home, and meeting, greeting, and talking to the throngs of visitors who tour the magnificent dwelling has brought her out of her shell. "I really used to be very shy," the old Penn Manor High School sophom*ore said. "Then, last year, I volunteered to become a junior guide at Wheatland and before I knew it, I was over the shyness completely." Mary was among the first to Boxer Pup Better After 'People' Type Operation "Be Be" is just a four-month old Boxer a pup, but she could beat any dog in the area if she could talk about her operation. "Be Be" lives with her owners, Mr.
and Mrs. W. Boyd Baker, Landisville, and she's fine and frisky again after undergoing a rare operation which created some new outlets for her salivary glands. The pup was brought into the veterinary clinic of Dr. William Graf, 2030 Stone Mill Road, on March 13, suffering from a cut on the left side of her lower jaw.
BLEEDING STOPPED "We gave her a shot and sewed the wound up to stop excessive said Dr. Graf, "but the next morning was an entirely different story. "I found that the inside of her mouth, between the bone and the skin was swollen, 50 I put her under again and drained the swelling. "The analysis showed that the fluid which was causing the swelling was saliva. I probed and found that the cut had severed a saliva duct.
CALLS 'PEOPLE DOCTOR' Dr. Graf said that at this point he called a "people doctor" in consultation. "The surgeon told me that rarely, if ever, were the saliva ducts of humans cut, and didn't advise me too much. 1 knew that if 1 let the condition continue the dog would develop a serious wen on her jaw, so I decided to create a new salivary opening to replace the old. "I entered just above the cheek teeth.
inserted a tube drain, and it worked. In a few days the drains were removed and the new duct developed naturally in her 'UNUSUAL SURGERY' Dr. Graf that it was eration of done a world of good for respond to the call for junior guides last year. 8 HOURS PER WEEK Following the training course given all junior hostesses, Mary worked eight hours per week for 36 weeks, the maximum. The home, its contents, and what it stands for, are all very important to Mary.
"We came to Lancaster from Wisconsin about two years ago and toured Wheatland on an invitation from the Welcome Wagon organization," Mary explained. "We saw the other historic sites in the area, too, of course, but I was most impressed with Wheatland. "Mrs. Parker, the curator at Wheatland, is a friend of ours and when she mentioned that I might be interested in becoming a junior guide, I agreed." The daughter of Mr. and Mrs.
William A. Moggio, 433 Spring Drive, Millersville, she will resume her work at Wheatland on Palm Sunday but may have to curtail her activity there somewhat because she will be taking a summer course at McCaskey High School this year. COSTUMES She enjoys wearing the beautiful costumes provided for the hostesses and is so enamored of the fashions of that era that she is going to have one made for herself after Easter. "We (the junior hostesses) are taught so much about the house and its furnishings before we start, but we go on learning by having other questions asked of us during the tours. "If we don't know the answer at the time the question is asked, we wait until the tour is over and then look it up in a file." THE QUESTIONS Women are concerned about the china, rugs and furniture, Mary said.
Men ask questions about the foundation and various woods used in the building's construction. One question that stumped Mary concerned a rather feminine wash bowl and pitcher in Buchanan's bedroom and why a man would use such an item. "I found out later that there is no reason to believe President Buchanan ever really used it, but it was in the house and is displayed for that reason Mary said. Mary, a top student at Penn Manor. is seriously considering becoming a doctor.
"The poise have gained at Wheatland should really help me in the future." she said. In school. Mary is active in the band (in which she plays flute), the Biology Club, and the music appreciation group. When asked if the long dresses were not a bit warm to during the summer months. Mary replied, as only a girl who was not at all shy, would do: "1 just move the hoops a little and get a very nice breeze," she smiled.
New Era Photo Mrs. W. Boyd Baker and "Be done in this area and that this type of surgery is "unusual" in any locality. "Be Be." (the name stands for Bargain Boxer), had no comment on the operation this week other than to use her new salivary duct to drool happily over the whole thing. said that he believed the first time an opthis type had been.
