Variety (February 1914)

VARIETY QUESTIONS ON INCOME TAX FOR AQORS ANSWERED BY UW FIRM O'Brien, Malevinsky and DriscoU Reply to Letter From Billy Gould. An American Citizen Must Pay Tax on Income Wherever Earned Covers Important Query. In answer to a letter received by Variety' from Billy Gould relative to the Income Tax, M. L. Malevinsky of O'Brien, Malevinsky & Driscoll very kindly replied to Mr. Gould's queries in detail. Statements for taxation on income are required- to be filed by March 1. The letters of Messrs. Gould and Malevinsky are as follows: Editor VxRiBTr: I think an article explaining the many intricate articles on the Income Tax would be of real value to your readers. I would like to be enlight- ened on several points. First: Are we supposed to declare our Canadian weeks, * Toronto, Hamilton, Montreal, Winnipeg, etc., in our income report? They are not in the U. S. Trust companies say we must declare same and section 1 on page 4 of Income Tax reads: "Deriving income from property owned, and business and trade or profesion carried on in the U. S." Second: Are you allowed Pullman sleepers in your necessary expenses? Third: Does all wardrobe, scenery, buying or leasing of sketches, songs, maids, valets, make up, laundry, excess baggage and hauling of baggage as well as railroad fares, comes under the head of necessary expenses? Fourth: Commissions to apents and circuits. Fifth: Newspaper advertising. Sixth: Very vital—"tips" to stage crews, etc". I know there are a lot of us that need enlightening. Some say that it isn't necessary for the Government to notify you, that if your income amounts to over $3,000, single, and $4,000, married, you must make returns before March 1, 1914, or be liable to a heavy fine. Billy Gould. New York. Feb. 18. Editor Varibtv: We answer Billy Gould's letter, as follows: (1) Extract from section 1, page 4, refers to non-resident alien. If Mr. Gould is an American ciiizen, he must pay an Income Tax on his earnings, whether he makes them in this country or elsewhere. (2) The amou.nt of necessary ex- pense actually paid in carrying on busi- ness, in our judgment, does not include daytime Pullman fares. We would not consider Pullman accommodation a necessary business expense. (3) We construe necessary business expense to include personal theatrical wardrobe, makeup, excess baggage and railroad fares. In our judgment, it does not include scenery, buying or leasing of sketches or songs. This is an in- vestment. It does not include maid and valet services; that is a personal ex- pense. Laundry is a personal expense. (4) Commisions to agents and cir- cuits arc a necessary busiiies'; expense. (5) Likewise newspaper advertising. (6) We do not think that tips to stage crews, however vital to personal happiness, are a necessary business ex- pense. It is impossible for any attorney to definitely construe the provisions of the Income Tax Law. All of us must use i»ur best common sense. In answer to the last question: The Government does not have to notify anybody about his or her income. Any bachelor (man or maid), earning $3,000 per year, must make a return. Those whose bliss has been doubled are en- titled to $4,000 exemption, but they must tell the Government about their joy and sunshine while working in harness. O'BRIEN, MALEVINSKY & DRISCOLL. Per M. L. Malei'inskx. ''MANN-ACT" CASE. Philadelphia, Feb. 18. Harold O. Prentiss, 24 years old, who says he was formerly assistant manager of Proctor's 12Sth Street theatre, New York, was arrested here Feb. 14 charged with violation of the Mann white-slave act. He is being held to await requisition to New York. According to the detectives who ar- rested Prentiss he is a married man and was preparing to flee this city when taken into custody. The girl is Wilhelma Van Elk, an 18-year-old school miss. Prentiss and the girl were located in an apartment house in Mt. Vernon street and the girl was returned to her parents. CHRIS BROWN, FILMER. It looks like the films for Chris O. Brown. He about to become in- terested in a picture concern. It led to a report Mr. Brown might resign as chief booker for Sullivan-Considine to wholly engage in the camera and screen business. This Mr. Brown says is not so, the picture thing becoming a side line investment only. Spokane Strike Settled. Spokane, Feb. 18. After being out one week, the stage liands at the Orphcum have com- promised and called off the strike. The trouble arose when the Sullivan & (^onsidine shows were moved from the Empress to the Orpheum. The union demanded that the man- agement hire the regular Orpheum stage crew. The matter was com- promised by moving the switchboard to the stage and hiring four men. COURTNEY-BERNARD WEDDING. Charleston, S. C, Feb. 18. The Evelyn Thaw road show, here to-day, has a bridal couple with it. The newly-weds are Mike Bernard (Bernard and Weston), and Florence Courtney (Courtney Sisters). They were married by a Protestant minister in Lynchburg last week. Both acts travel with the Thaw company. ALICE'S FURNITURE AT AUCTION. The furnishings of the apartment formerly occupied by Alice Lloyd on the Upper West Side, were sold at auction yesterday at a Broadway sales room. When Miss Lloyd left New York on her present road trip, her husband, Tom McNaughton, remained at the apartment until learning his show ("Sweethearts"), would also go travel- ing, when he decided to abandon house- keeping. Last season and during the summer Mr. McNaughton kept the flat open, mostly for the accommodation of the servant girl, he and his wife having been out of town nearly all of that time. BILL OFF ONE NIGHT. Rochester, Feb. 18. The vaudeville program at the Shu- bert did not appear Monday night, ow- ing to the theatre having been leased previously to the present management taking the house, to the local Elks. The show opened Tuesday. Albany, Feb. 18. A vaudeville program, made up for the Shubert, Rochester, was to have appeared Monday at Harmanus-Bleeck- er Hall. Through the intervention, it is said, of F. F. Proctor, the date was abandoned. NOT SO ANXIOUS. Boston, Feb. 18. While playing here Richard Carle and Hattie Williams received an offer to enter vaudeville at the close of their regular tour in April, to appear in a musical skit taken from the show, as- sisted by three others. They are reported to have lent a non-committal ear to the proposition. Going Through First Class. Ed. Blondell left New York Wed- nesday for the Pacific Coast, going through first class all the way. Mr. Blondell would be a land owner in San Diego if it were not for the mortgages on his property there. Cowboy Has Three in Act. Denver, Feb. 18. Cy Compton (ox-chief cowboy, Buf- falo Bill show) opens an engagement on the Pantages Circuit Feb. 16. carry- ing three people with the act. Texas Guinan Started. Texas Guinan and her act, under the booking direction of M. S. Hcnthani. <'poned for its preliminary hrcaL in <^vi\- son this week. Levee Has Empress. Chicago, Feb. IH. (icorge B, Levee, manager of the Indiana, has takc.i over tlic ( oitagc (^irovr I-"niprcss and will optrnir it un- der the name of tlic R(;yal. playing vaii- flcville. If villi ilon'l ailiprtlHo In VAItlETV. don't n<lv«'rtlN«> iit nU. BERNSTEIN GETS JOBBED. I've been jobbed," screamed Free- man Bernstein when the mailman left three letters on his desk. "Look at that mail, three 'Please Remits' on a Tuesday, my collection day. "Yes, I've been jobbed, all right. Somebody has put this snow storm over on me thinking I couldn't dig enough coin to pay my rent and I might get put out. They will have to go some though before they land your little Freeman. I just telephoned May to send down that necklace, I wanted to look at it again. I am somewhat worried whether May will fall for that one, as I want to see her jewelry so often, but she wouldn't throw me dowc on a Tuesday. May's necklace cost $2,000, and it's a big flash all right, be- cause you know how strong I stand with Boasberg, and I got that ont right, but I keep on saying to May, 'Don't be going around with that sum pulling your neck down, kid, because we don't have to do it no more. I've a roll now and you should only be wearing polite stuff, not that small time ice that tells how much monef you've saved during the season by the size of the stones.' "May is reasonable. She nearly lost her seal skin coat early in Decembc. when business fell off, but I got a guy playing pinochle going into Pittsburgh and that helped keep the coat hanging up in our house. "Sam, when does the next mail come in, and did that fellow this morninp have any registered letters for me? Ev- erything is going plumb on the bum. Look at this sheet. All my acts work- ing, and I should be hiring a secre- tary to keep track of the money or- ders, but not a one on a Tuesday morning. Who'll believe it, and I've got to make good for a 1150 touch by noon. Oh, yes, I get touched often, always on a Tuesday morning. I'm the softest piece of cheese with coin you ever saAr, It's either coming or go- ing, but either way it slips right through my fingers. Wish I was a good business man. I would take Frank Keeney right down and back again, showing him how to increase his wealth. I like Keeney. He ustcr book in my office, and I heard he would get a lot of money some day, but I didn't believe it. Hey, Sam, do you remember where I put that check book Keeney signed in blank once? Go get it will you? Maybe he's still doing business at the same bank. "When I heard all the trains from the west were late this week I cursed myself for booking so much stuff on file S. C. time. If I had put all those ait> in Xevv York or Philadelphia, I coiil'l jump out now and then and get the money, but the acts in the west write in .saying, 'It's snowing (jut here and I can't get to the post-oflice to-day. Will later.' That don't do me no good, docs it? "This agency Imsines.s is tough, but I wish I could find the guy who started that snow storm. Ah, here's the boy from May's. Did you get it? (Jood. Sam, take this over iiglit away. All you can. Want to j.m) out to lunch when .S.-ni; ;^ets '^ar!. I" Don't mention this to iin (tile; it's just I)Usiness be- tween ns, for I \vf>uMn't want May to get hep "