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“The American Home, the Safeguard of American Liberties.”
.46 E. Gay St., Columbus
.Cincinnati CHAS. H. BROWN. ... Columbus L. M. STUDEVANT.
..Sidney JAMES M, McKay. Youngstown W. G. MCCLAIN...
..Bellaire WILLIAM R. CREER. Cleveland S. RUFUS JONES...
...Dayton EMERY R. HIETT... ..Toledo H. C. CLIPPINGER..
Delaware JULIUS WHITING, JR. ...Canton F. L. WELLS...
Wellsville K. V. HAYMAKER... .Defiance W. D. TREMPER.
Portsmouth H. F. CELLARIUS. Cincinnati L. L. RANKIN..
..Columbus FRED W. TORNER.. ..Marietta C. J. McKEE.
..Dayton J. J. STODDART.
LEGISLATIVE COMMITTEE. JOHN J. PURINTON. .East Liverpool
L. M. STUDEVANT.... ....Sidney Chas. H. BROWN. .Columbus H, F. CELLARIUS..
.. Lima F. M. COOKE...
JOHN J. PURINTON, President, East Liverpool, Ohio.
New Home B. &L Co.
East End L. Ass'n Co.
Cech B. & L. Ass'a.
Cleveland S. & L. Co.
Westside S. & L. Co. AllianceCanal Dover Evanston B. & L. Co.
Cuyahoga B. & L. Co. Alliance B. & S. Dover B. & L. Co.
Extension L. & B. Co. Economy B. & L Co. Industrial B. & L.
First Ward B. & L. Ass's Equity S. & L. Co.
Mravenec B. & L. Assia. Citizens B. & L. Co. Ashland B. & L.
Fortschritt Bau Verein Mutual B. & Invest. Co. S. & L. Co. Ashtabula
Fundamental B. & L. Co. Obio Mutual S. & L. Co.
Germania L. & B. No. 2. Ohio S. & L. Co.
Germania Bldg. Ass'n Co. Provident B. & L Assis
South Side German 3 Peoples B. &L Carthage S. & L. Ass'n.
Gest Street B. Ass'a No. 1. Ass'a,
Union S. &L Co.
Cedarville B. & L. Ass'a. Hewitt Ave. L. & B. Co.
Citizens B. & L. Co.
Kindel Ave. L. & B. Co. Home S., B. & L
Centerburg B. & L. Co. Livingston St. L. & B. Co.
Madison Road S. &L Co.
Home B. & L. Co.
The Fidelity B. & L. Co. Music Hall L. & B. Co.
New Buckeye L,
College Hill L. & B. Co.
Allemania B. & L. Co. Belpre B. & L. Co.
Co. No. 2.
Buckeye State B. & L. Co.
O'Bryonville B. & L. Co.
Central Ohio B. & L Co. People's B. & L. Co. Aurora B. &L Co.
Columbian B. & L. Co.
Dollar B. & L. Co.
Old Glory B. & L. Co. Economy_B. & L Co. Bowling Green
Burnet Woods B. & S. Co. Pleasant B. & L. Ass'n Co. Fidelity B., L&S. Co. Equitable B. & L.
Business Men's B. Ass'n Quick Withdrawal Bldg. Franklin L. & S. Co. Blue Ash
& L. Co.
Home B. & L. Ass'n. Blue Ash B. & L. Co. Central Fairmount L. & Reading Road L. & B. Co. Lilley B. & L Co. Bond Hill
Midland B. & L. Ass'a Ca. Bond Hill B.
Cincinnati Workingmen's San Marco B. & L As'n Mutual S. & L. Aos'n. Bridgeport
Club B. & L. Co.
Ohio B. & L. Co. Bridgeport S., L. & B. Citizens' B. Ass'n No. 2 Seventh Ward L. & B. Co. Ohio State S. & L Au'n. Brookville
Clark Street L. & B. Co. Star B. Ass'n No. & Co. Park S. Co. Brookville B. & S.
Cleveland B. Ass'n Co. Vendome B. & L. Co. People's S. Ass'n Co. Bryan
Clifton Heights No. 2. Victoria B, Ass'n No. 2. Railroad Employes B. & L Bryan H., S., L. & B. An'a | L. & B. Co.
Walnut Hills S. & L. Co.
Columbian B. & L. Ass'n Wester Hills B. & S. Co. Scioto B. & L. Co. Bucyrus L. & B. As'n.
Woodburn Ave. B. & L. Co Teutonia S. & L. Co. People's S. & L. Delta L. Ass'a Co.
Workingmen's German B. The Fireside B. &L Co. Cadis Deutscher Landwehr B. & & $. Co.
Union B. & S. Co. The Cadiz B. & L. A.
Young Men's B. & L. Co. West Side B. & L Ass's.
MEMBERS OF OHIO BUILDING ASSOCIATION LEAGUE -Continued
Home S. & L. Co.
Peoples L. & B. Co.
Savings B. & L. Co.
Home S., B. &L Co.
Clermont B., S. & L. Co.
Buckeye B. & L. Co.
Germania B. & L. Co.
Peoples B. & L. Ass'n Co.
Shelby Co. B. & L. Asa'a.
People's S. & L Ass'n.
Shelby B. & L. Co.
Mt. Gilead S. & L. Co.
Somerville B., L. & S. Co. Montgomery Co. B. & L
& L. Co.
Mt. Healthy S. & L. Co.
Spencerville H. & S. Ass'n. Mutual H. & S. Ass'n. Iron City B. & L Co.
Clark County B. & S. Co.
Mer. & Mec. S. & L. Co.
Mt. VernonWest Side B. & L. Co. Jackson B., L. & S. Co.
Springfield B. & L. As'a.
Knox B. & L. Co.
Citizens B., L. & S. Ass'n.
Steubenville B. & L. As'n.
Co. Defiance Home S. & L.
Jefferson B. & S. Co. Kenton
Mt. Washington L, B. Ass'n:
& D. Co. Security B. & L. Co. Home S., B. & L. Co.
Citizens B. Asa'n Co. Lancaster-
National B. & L. Ass'n Co. New Plan S. & L. Co. Nelsonville Home & S. Fidelity B. A. & L. Co.
Corn City B. & L. Co.
Home B. & L. Co.
Industry S. & B. Co. Delphos Sv& L. Ass'n Co.
B. & L. Co.
Labor B. & L. Asa'n Co.
Mutual Aid B. & L. Co. DeltaLebanon
Peoples S. Ass'n.
Toledo S. Ass'n,
The Concordia B. & S. Co. Dennison & Uhrichsville
Citizens B. & L. Ass'n Co. People's B. & S. Ano'n. B. & L. Leesburg B. & L. Ass'n.
The People's B. & L. Co. Federal B. & L. Co.
LeetoniaPeoples S. & L. Co.
Tuscarawas B. & L. Co.
First B. & L. Ass'n Co. Lima
Perpetual S. Ass'n.
Peoples S. &L Co.
The Fraternal B., L. & S. The Eaton L. & EL. Aid Enterprise B. Assin Co.
Home B. & L. Co.
The Versailles B. & L. Co. Lorain County S. & L. Co. Lorain ท
Wapakoneta B. & S. Co. The Hancock S. & L. Co. Lockland
Trumbull S. & L. Co. Fort Recovery B. & L. Co. Loveland
Norwood I., B. & L. Co.
Waverly B. & L. Co. The Miami Valley B. & L.
Central B. & L. Co.
Oxford L. & B. Ass'n. Citizens B. & L. Co. The H. B. Smith B. & Citizens Savings Ass'n.
Jackson Co. B., L. & S. Co. L. Co. Lynchburg
The Citizens L. & B. Co. WellsvilleSandusky Co. B. & L. Co. Lynchburg B.&L.Ass'n Co. Piquam
Perpetual S. & L. Co.
Border City B. & L. Co. The Home S. Co.
Pleasant Ridge B. &L Co. West Jefferson B. & L. Ca. Germantown The Madison B. Ass'o Portsmouth
W. LibertyGermantown B. & S. Ass'n. No. 2.
Citizens S. & L. Ass'n Co. Peoples S. & L. Co. Glandort
The Commercial B.& L.Co. W. Milton Glandorf Germ. B. & L. Citizens B. & L. Ass'n, Portsmouth Germ. B. & L. The W. Milton H. & S. Ass'n, Mansfield
Home B. &L Co.
Wayne B. & L. Co.
Pioneer City B. & L. Co. The Portage S. & L. Co. Peoples S. & L. Co.
German B., L. & S. Co. Wyoming L. & S. Co. Granville Home B., S. & L. Co. Home B. & L. Co.
XeniaSavings, Bldg. & L. Co. Citizens B. & L. Co.
Home B. & S. Co.
Peoples B. & S. Co.
Equity S. & L. Co.
Home S. & L Co.
The Citizens H. & S. Co. St. Bernard L. & B. Ass'n Zanesville-
Equitable S. Co. Hamden Junction The First S. & L. Co.
Homestead B. & S. Co. Hamden B. & L. Ase'n. Peoples B. & L. Co.
Union B. & L. Co.
Muskingum B. & L Co.
Building Association League
of Illinois. Secretary's Office, Quincy, Ill.
OFFICERS. MARK D. RIDER President....
..Chicago ALBERT WACHOWSKI, Vice-president.
..Chicago O. W. WALKUP, Second Vice-President.
Galesburg LAKE W. SANBORN, Treasurer..
Galesburg B. G. VASEN, Secretary..
.... Quincy EXECUTIVE COMMITTEE.
E. D. McCULLOCH, Chairman... ...Peoria SAMUEL OWINGS, Chairman.... Mattoon
L E. EMMONS.
Quincy PAUL KRAEMER..
Chicago KONRAD RICKER.
...Chicago H. M. SNAPE..
Springfield H. J. MAGNER.
... Chicago TERRY SIMMONS..
..Marseilles John L. Novak, Chairman. ...... Chicago
F. M. BROWN...
Champaign ALBERT SCHNEIDER.. Kankakee NIEL LYKKE..
...Chicago WARD REID... .Greenville E. R. PARTLOW.
..Danville ADVISORY COMMITTEE. District No.
District No. 1 Oscar Kuehne, John N. Jacobson.... Chicago 18 A. H, Cline....
.Paris 2 John Czekala, Albert Wachowski.... Chicago
14 J. D. Crammond..
Gibson City 3 Jos. L. Voborsky, Frank J. Petru... Chicago 15 Mary L. Johnson.
.Decatur 4 Neil Lykke, W. C. McClain.. Chicago
16 W. ). Aurelius...
Springfield 6 John G. Wetzel.
Taylorville 6 ¥. W. Pohl...
Sumner 7 Geo. A. Wilson.
.Alton 9 S. H. Ferris..
Sparta 10 J. F. Culp....
Mt. Carme! 11 C. L. Farrington.. .E. Peoria 28 D, E, Froelich...
.Shawncetown 14 S. E. Sims.
B. & L. Douglas Park, Edwards Co. L. & B. A. Belleville Security.
Centralia B. & L.
Bohemia B. & L.
Budoucnost B. &L Piasa Bldg. Society Home Mutual S. & L. Champaign L. & B.
Busy Bees S. & H. B. A. Bethany, Anne
Loan & Improvement A
B. Glowacki B. & L. A. Anna L. & Imp. Co.
Center Avenue B. & L. Bethany B. & L.
Twin Cities S. & L. Arcolo
Central Park B. & L. Bloomington
Chicago Mut. B. &L
Columbia B. & L.
Concordia B., L. & H.
Coles Co, B. & L. A.
Charleston H. & L.A. Casimer-Pulaski B. & L.
Columbian B. & L.
Delta B. & L. A.
Amity B. & L.
Amerikan B., L. & H.
Chicago B., L. & H.
Churdim B. & L.
All Saints Parish Ass'n. Cicero B. & L. A.
Crown B. & L.
Atlas B. & L.
Drexel B. & L. Batavio
Carbondale B., L. & H.
Augustyn Kordecki Deering B. & L. Batavia B. & L. A. Carterville
Ben Hur B. & L
Delnicky Krok. B. & L
Domov B. & L.
Bohemian Slav. B. & L. Dunaj B. & L.
Borivoj B. & L.
Eagle L. & Inv. Ass'n.
Building Association News
A MONTHLY MAGAZINE.
OFFICES: 16 WEST SIXTH ST., CINCINNATI. 314 8. CANAL ST., CHICAGO. SUBSCRIPTION, $2.00 PER ANNUM.
CANADIAN AND FOREIGN, $2.28.
26 CENTS A COPY.
under Act of Congress of March 8, 1879.
Income Tax Returns.
Domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members, are specifically exempt from the operations of the recently enacted Federal Income Tax Law, which superseded the excise tax on corporations.
It is suggested that all associations secure from the Collector of Internal Revenue of their district a Corporation Income Tax blank and that, where the facts warrant, they attach thereto affidavit claiming exemption in the following form, which Corporation Income Tax blank, with affidavit attached, should be filed with the Collector of Internal Revenue in the district in which the association is doing business, prior to March 1, 1914:
being severally duly sworn, each for himself deposes and says that the aforesaid association is a domestic building and loan association, organized and operated exclusively for the mutual benefit of its members, that it distributes its profits at equal rates among all its members, regardless of the kind of stock which such members hold, that it loans its funds to members only, and is strictly
mutual, and therefore under the provisions of Section 2, Paragraph G of the Federal Income Tax Law of October 3, 1913, is exempt from the Income Tax imposed by said act.
Secretary Sworn to and subscribed before me this. day of..
Notary Public in and for
The filing of the blank with the affidavit attached is suggested for the reason that the present income tax act is a new law, and your claim to exemption should be asserted under the same and filed prior to March 1, 1914.
TREASURY RULING. Dr. Herman C. H. Herold, internal revenue collector for the fifth district of New Jersey, received a letter from Acting Commissioner of Internal Revenue Robert Williams, Jr., in Washington, in response to repeated requests for instructions as to the liability of building and loan stock earnings of individuals subject to the income tax, which were sent by Chief Deputy Collector E. Allan Smith. The decision of the department, as given in the letter, is of importance and wide interest. It is as follows:
"It appears that these associations (building and loan associations, issue statements annually at the close of their fiscal year, showing the book value of each share and the withdrawal value of each share.
"In reply to your inquiry, you are informed that, in the opinion of this office, the increase in the value of the shares, as ascertained and as shown by the statements issued by the associations, should be accounted for as income to the individuals holding such shares of stock, and that the increase will be considered to be income for the year in which the increased value is made a matter of record on the books of the associations; that is to say, when these values are due and payable in case the individuals desire to withdraw, and in the case of actual withdrawals the income will be based upon the withdrawal value of the stock as evidenced by the statement of the association.
"If the stock is not withdrawn, then the book value as evidenced by the statement will be the basis for determining the gain arising and accruing to the individual on this account.”
It was pointed out by Deputy Collector Smith that this ruling must not be construed to apply to the building and loan organiza