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The American Home, the Safeguard of American Liberties.

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OFFICERS.
President-JAMES McKay..

Youngstown
First Vice-President-WM. R. CREER..

.Cleveland
Second Vice-President-K. V. HAYMAKER.

...Defiance
Secretary-CHARLES H. BROWN..

.46 E. Gay St., Columbus
Treasurer-CHARLES J. PARRISH..

.Hamilton
EXECUTIVE COMMITTEE.
John J. PURINTON.. East Liverpool FRED BADER..

.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.

.Columbus

LEGISLATIVE COMMITTEE. JOHN J. PURINTON. .East Liverpool

L. M. STUDEVANT.... ....Sidney Chas. H. BROWN. .Columbus H, F. CELLARIUS..

.Cincinnati
JAMES M. McKay..........Youngstown

PUBLICITY COMMITTEE.
FRANK R. SCHWARTZ.. ...Columbus CHARLES E. LYNCH...

.. Lima F. M. COOKE...

.Akron
MEMBERS OF OHIO BUILDING ASSOCIATION LEAGUE

JOHN J. PURINTON, President, East Liverpool, Ohio.
Ada
Caldwell-
Cincinnati Cont'd.

Circleville-
Home S., B. & L.
Caldwell B. & L, Co. Eagle S. & L. Ass'n.

New Home B. &L Co.
Akron-
Cambridge-

East End L. Ass'n Co.
Akron S. &
Cambridge L. & B.
East Walnut Hills B. &

Cleveland
Home S. & L.
Guernsey B. & L. Co.

L. Co.

Cech B. & L. Ass'a.
W. H. Evans B. & L.

Camden-
Elberon B. & L. Assia.

Cleveland S. & L. Co.
Permanent S. & L.
The Camden L. & B. Ass'n Ernst Sta. L. & B. Ass'n.

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.

CantonAshland

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.

Cardington
Ashtabula Co. B. & L.

Germania L. & B. No. 2. Ohio S. & L. Co.
Morrow Eo. B. & L. Co.
Harbor B. & L.

Germania Bldg. Ass'n Co. Provident B. & L Assis
Carthage-

No. 8.

South Side German 3 Peoples B. &L Carthage S. & L. Ass'n.

Gest Street B. Ass'a No. 1. Ass'a,
Barnesville

Cedarville-
Gloria L. & B. Co.

Union S. &L Co.
People's B. & L.

Cedarville B. & L. Ass'a. Hewitt Ave. L. & B. Co.
The Home B. & L. Co.

Celing-
Highland Ave. L. & B. Co.

Clyde
Bellaire
Mercer Co. B. & L. Ass'a. June St. B., S. & L. Co.

Citizens B. & L. Co.
Buckeye S. & L.

Centerburg

Kindel Ave. L. & B. Co. Home S., B. & L
The Belmont S. & L. Co.

Centerburg B. & L. Co. Livingston St. L. & B. Co.
Bellefontaine
Chillicothe-

Coldwater

Madison Road S. &L Co.
Bellefontaine B. & L.
Mutual L. & S. Co.
Mercer L. & B. Co.

Home B. & L. Co.
Citizens B. & L.

The Fidelity B. & L. Co. Music Hall L. & B. Co.
Savings B. & L. Co.
E. End B. & L. Co.

New Buckeye L,
& B. Co.

College Hi-
Bellevue
Cincinnati-
Nonpareil B. Ass'n Co.

College Hill L. & B. Co.
Industrial S. & L.
Advance B. & L. Co.
North Fairmount Loc. L.

Columbus
Belpre-
Allemania L. & B. Ass'n & B. Co.

Allemania B. & L. Co. Belpre B. & L. Co.

Co. No. 2.
Oak L & B. Co.

Buckeye State B. & L. Co.
Blanchester-
Apollo S. & L. Co.

O'Bryonville B. & L. Co.
Blanchester L. & D.
Argon B. & L. Co.

&L

Central Ohio B. & L Co. People's B. & L. Co. Aurora B. &L Co.

Co.

Columbian B. & L. Co.
Bloomdale-
Bank St. B. Ass'n Co.
Ohio Valley L. & B. Co.

Dollar B. & L. Co.
Bloomdale B. & L.
Bellevue B. Ass'n.

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.

Ass'n 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

B. Co.
Republic L. & B. Co.

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.

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.

Co. Bucyrus

Columbian B. & L. Ass'n Wester Hills B. & S. Co. Scioto B. & L. Co. Bucyrus L. & B. As'n.

Co.

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.

L. Co.

Young Men's B. & L. Co. West Side B. & L Ass's.

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MEMBERS OF OHIO BUILDING ASSOCIATION LEAGUE -Continued
Coshocton
Hamilton
Maumer

Sandusky-
Home B., L. & S. Co. Citizens B., L. & S. Co. Maumee B. & L. Co.

Home S. & L. Co.
Covington-
Dollar S. & L. Co.

Miamisburg

Peoples L. & B. Co.
Covington B. & L. Ass'n.
Central B. & L. Ase'n Co.
Mutual B. & L. Co.

Savings B. & L. Co.
Home B. & L. Ass'n.
Crestling

Scio
Miamisburg B. & L. Co.
Hamilton H. & L. Co.
Crestline B. & L. Ass'n.

Home S., B. &L Co.
Peoples D., I. & L. Co.

Miamiville-
Dayton-

Sebring-
Westside B. & L. Ass'n.

Clermont B., S. & L. Co.
American L. & S. Ass'n.

Buckeye B. & L. Co.
Hartwell

Middletown-
Buckeye B. & L. Ass'n.
Homestead S. & L. Co. Citizens B., L. & S. Ass'n.

Sharonville-
Central B. Ass'n.

Sharonville S.&L.As'nCo.
Hicksville

Germania B. & L. Co.
Dayton B. Co.
Hicksville B., L. & S. Col Middletown B. & D. Ass'n.

Peoples B. & L. Ass'n Co.
Edgemond
B. & L. Co.
Hyde Park
Millersburg-

Shelby-
Equitable L. & S. Ass'a.
Enterprise L. & S. Co.
Hyde Park B. & L. Co. Deposit B., S. & L. Co.

Shelby Co. B. & L. Asa'a.
Ivorydale-
Franklin B. Ass'n,

Sidney-
Minster-

People's S. & L Ass'n.
Gem City B. & L. Ass'a.
Lenox B. & L. Co.
Minster L. & S. Co.

Shelby B. & L. Co.
Germania B. Ass'n.
Ironton

Mt. Gilead
Homestead L. & S. Ass'n.
Crescent B. & L. Co.

Somerville

Mt. Gilead S. & L. Co.
Miami L & B. Ass'n.
Farmers & Mech, S., B.

Somerville B., L. & S. Co. Montgomery Co. B. & L

& L. Co.
Mt. Healthy

Spencerville-
German B. & L. Co.

Mt. Healthy S. & L. Co.
Ass'n.

Spencerville H. & S. Ass'n. Mutual H. & S. Ass'n. Iron City B. & L Co.

Mt. Sterling

Springfield
Permanent B. & L. Ass'n.
Star B. & L. Co.
Security B. & L. Co.

Clark County B. & S. Co.
Union B. & L. Ass'n.
Jackson-

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.
Washington B. Co.
Johnstown-

Steubenville

Citizens B., L. & S. Ass'n.
Defiance
Johnstown B. & L. Ass'n

Steubenville B. & L. As'n.
Ms. Washington-

Co. Defiance Home S. & L.

Jefferson B. & S. Co. Kenton

Mt. Washington L, B. Ass'n:

Tithin

& D. Co. Security B. & L. Co. Home S., B. & L. Co.

Citizens B. Asa'n Co. Lancaster-

Nelsonville Delaware

National B. & L. Ass'n Co. New Plan S. & L. Co. Nelsonville Home & S. Fidelity B. A. & L. Co.

Toledo

Ass'a.
Equitable S., L. & B. Co.
Peoples B. &L Co.

Corn City B. & L. Co.
The Fairfield S. & L. Ass'n, Newark
Delphos-

Home B. & L. Co.
Shoe Workers' Deposit Citizens B. & L. Ass'n.
Citizens B. & L. Ass'n.

Industry S. & B. Co. Delphos Sv& L. Ass'n Co.

B. & L. Co.
Home B. Ass'n Co.

Labor B. & L. Asa'n Co.
The Licking County B. &

Mutual Aid B. & L. Co. DeltaLebanon

S. Co.

Peoples S. Ass'n.
Delta B. & L. S. Co.
The People's B., L. & S.

New Bremeth

Toledo S. Ass'n,
Dennison
Co.

1 roy

The Concordia B. & S. Co. Dennison & Uhrichsville

Leesburg

Citizens B. & L. Ass'n Co. People's B. & S. Ano'n. B. & L. Leesburg B. & L. Ass'n.

Uhrichsville

New Carlisle-
East Liverpool
Fairfield B. & L. Co.
New Carlisle B. & L. Co.

The People's B. & L. Co. Federal B. & L. Co.

LeetoniaPeoples S. & L. Co.

Upper Sandusky-
Peoples S. & L. Co.

New Philadelphia-
Potters
S. & L. Co.

Tuscarawas B. & L. Co.

First B. & L. Ass'n Co. Lima

Urbano
Union B. & L. Co.

New Waterford-
Allen Co. B. & L. Ass'n.

Perpetual S. Ass'n.
East Palestine-
Citizens L. & B. Co.
New Waterford B. & L.

Peoples S. &L Co.
E. Palestine B. & L. Ass'n. Lima H. & S. Ass'n.

Ass'n Co,

Van Wert-
Eston-
Linwood-

Niles

The Fraternal B., L. & S. The Eaton L. & EL. Aid Enterprise B. Assin Co.

Home B. & L. Co.

Co.
Co.
Lisbon-
North Baltimore-

Versailles
Elynie
People's S. & L. Co.
Home S. & B. Ass'a.

The Versailles B. & L. Co. Lorain County S. & L. Co. Lorain ท

Norwalk

Wapakoneta-
Findlay-
Citizens' B. & S. Ass'n Co. Home S. & L. Co.

Wapakoneta B. & S. Co. The Hancock S. & L. Co. Lockland

Norwood

Warren
Fort Recovery
Enterprise B.& L. Ass'a Co. Norwood B. & L. Co.

Trumbull S. & L. Co. Fort Recovery B. & L. Co. Loveland

Norwood I., B. & L. Co.

Waverly-
Franklin-

Ottawa-
Loreland Mutual B. & L.

Waverly B. & L. Co. The Miami Valley B. & L.

Co.
Ottawa H. & S. Assia.

Wellston-
Ass'n.
Logan-

Oxford

Central B. & L. Co.
Fremont
Logan H. & S. Assia,

Oxford L. & B. Ass'n. Citizens B. & L. Co. The H. B. Smith B. & Citizens Savings Ass'n.

Painesville

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.
Gallipolis
McArthur
The Third S. & L. Co.

Westerville
Gallipolis S. & L. Co.
McArthur S. & L. Co.

Border City B. & L. Co. The Home S. Co.
Galion-
Madisonville-
Pleasant Ridgem

West Jefferson
Home B., L. & S. Co. Central B. & L. 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

Manchester

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

Ass'n.

Ass'n.
Glendale
Citizens S. & L. Co.
Portsmouth S. & L. Co.

Wooster
Glendale S. Ass'n.
Mechanics B. & L. Co. Royal S. & L. Co.

Home B. &L Co.
The Glendale B. & L. Marietta

Ravenna

Wayne B. & L. Co.
Ass'n Co.

Pioneer City B. & L. Co. The Portage S. & L. Co. Peoples S. & L. Co.
Gnaddenhutten
German S., B. &L Co. Reading-

Wyoming-
Gnaddenhutten B. & L. Co. Marion-

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.

Ripley

Home B. & S. Co.
Greenfield
Marion B., S. & L. Co. Peoples B. & L. Co.

Peoples B. & S. Co.
The Greenfield Home B. & Martins Ferry-

Roseville

Youngstown
L. Co.
The Fidelity S. & L. Co. Roseville B. & L. Co.

Equity S. & L. Co.
Fidelity B. & L. Co. Marysville-

St. Bernard

Home S. & L Co.
Greenville-

The Citizens H. & S. Co. St. Bernard L. & B. Ass'n Zanesville-
The Greenville B. Co.
Massillon

Co.

Equitable S. Co. Hamden Junction The First S. & L. Co.

St. Mary's

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.

LAW COMMITTEE.

E. D. McCULLOCH, Chairman... ...Peoria SAMUEL OWINGS, Chairman.... Mattoon

L E. EMMONS.

Quincy PAUL KRAEMER..

.Chicago
JULIUS STERN.

Chicago KONRAD RICKER.

Chicago
CHARLES WERNO..

...Chicago H. M. SNAPE..

Springfield
E. L. CHAPIN..

Springfield H. J. MAGNER.

Taylorville

PUBLICITY COMMITTEE.

PETER HINKEL.
FINANCE COMMITTEE.

... 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.

Sterling

17
H. J. Magner..

Taylorville 6 ¥. W. Pohl...

...Joliet
18 W. S. Hoopes...

Sumner 7 Geo. A. Wilson.

.LaSalle
19 Ward Reid......

Greenville
T. G. Peacock.
Monmouth 20 J. F. McGinnis..

.Alton 9 S. H. Ferris..

Carthage
T. B. Stephenson.

Sparta 10 J. F. Culp....

Mason City
22 W. S. M. Hughes..

Mt. Carme! 11 C. L. Farrington.. .E. Peoria 28 D, E, Froelich...

.Shawncetown 14 S. E. Sims.

.Pontiac
24 C. M. Bradley...

. Murphysboro
Members of the Building Association League of Illinois.
Albion
Belleville-
Centralio-

B. & L. Douglas Park, Edwards Co. L. & B. A. Belleville Security.

Centralia B. & L.

Bohemia B. & L.
Alton-
The First Mutual B. A. Home B. & L.

Bohemian Work'gmen's.
Citizens B. & L.
Belvidere
Champaign .

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

Chandlerville-
Arcola H. &L

Chicago Mut. B. &L
Chandlerville B. & L.
Bloomington L, & H.
Charleston,

Columbia B. & L.
Assumption
Bushnell

Concordia B., L. & H.

Coles Co, B. & L. A.
Mutual B., L. &H
Bushnell H. & L.

Charleston H. & L.A. Casimer-Pulaski B. & L.
Cairo-
People's B., S. & L.

Columbian B. & L.

Cesky Delnik.
Auburn

Delta B. & L. A.
Chicago-

Ceska Kalifornia.
Cairo B. & L.
Auburn B. & L. Ass'a,
Central B. & L.

Amity B. & L.
Augusta-

Cechoslovan,
Greater Cairo.

Amerikan B., L. & H.
Augusta B. &L

Chicago B., L. & H.
Albert Wachowski L.&S.

Churdim B. & L.
Auror
Canton-

All Saints Parish Ass'n. Cicero B. & L. A.
Home B. & L.
Canton H. & L.
Apollo B. & L.

Crown B. & L.
Improvement B. & L. Carbondale-

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
Beardstown
Carterville B. & L. Benatky B. & L.

Domov B. & L.
Mutual L. & S.
Carthage-

Bohemian Slav. B. & L. Dunaj B. & L.
Beardstown B. & L. Carthage B. & L.

Borivoj B. & L.

Eagle L. & Inv. Ass'n.

[graphic]

8

21

Building Association News

A MONTHLY MAGAZINE.
OFFICIAL ORGAN UNITED STATES LEAQUE.

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.
Entered a Second Class Matter at the Post Office at Cincinnati, O.,

under Act of Congress of March 8, 1879.
SINCE 1880 THE RECOGNIZED AUTHORITY ON BUILDING ASSOCIATION MATTERS.

Vol. XXXIV.

FEBRUARY, 1914.

No. 2.

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:

AFFIDAVIT.
State of Ohio,
County of Hamilton.

President, and
Secretary of the

Association of....

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.

President

Secretary Sworn to and subscribed before me this. day of..

..191...

Notary Public in and for

..County

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

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