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Mountain Messenger
Lewisburg, West Virginia
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June 2, 1985     Mountain Messenger
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June 2, 1985
 

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A Sunday, June 2, 1985 .a,L The Mountain Messenger P.O. Box 340 Ronceverte, West Virginia 24970 Published weekly during the year STAFF * Cheryl Griffith, Managing Editor Ed Miller, News Editor Jay Walker, Photographer Wes Grose, J r., Advertising Bethany Bert, Layout Editor Julie Windon, Advertising Layout Editor Danny Grose, General Manager Articles submitted to The Mountain Messenger for publi- cation must reach the office by Thursday, 11 a.m., to assure publication in that week's paper. The Mountain Messenger reserves the right to edit or publish any material. The Montain Messenger regrets that articles cannot be returned. II Mayor's advisory board good ideal In order to represent the views of all people over the city, The Lewisburg City Council created a Mayor's Advisory Board. Seven citizens and two members of the business com- munity will make up the board. The mayor and council are to be congratulated on their in. sight in taking this action. Not only will they get valuable in. put from this board, but they will get people more involved in city government. That's smart thinking.~C.G. The Tax Man By PETER BARTOS Tax Consultant The Internal Revenue Code contains provisions whereby an individual can be held liable for taxes that are not paid by a corporation. The individual need not be an officer or employee of the corporation. The taxes that can be collected from the individual are called "trust fund" taxes, or those taxes that are held "in trust" by the corporation on behalf of someone else. Examples of these taxes are the social secur- ity and withheld income taxes that are deducted from an employee's gross pay. The I RS term for holding an individual liable for the trust fund taxes is a "One Hundred Percent Penalty Assessment". This assessment can be made against any individual who was responsible for collecting the withheld taxes and will- fully failed to pay the taxes to the government. This assess. merit has been made against employees of the corporation and outside bookkeepers. In the same instances, officers of the corporation were not found to be responsible for the as- sessment. The burden of proof is on the I RS during 100% Penalty in- vestigations. The things the I RS looks for are account signa- ture cards at banks to determine who had the authority to sign the checks (responsibility), and cancelled checks to see who actually signed the checks (willfulness). The IRS also conducts interviews with individuals involved with the cor- poration in an attempt to substantiate their case. A corporation need not be defunct before the I RS can make the 100% Penalty Assessment. As soon as the I RS determines that the quarterly payroll taxes have not been paid, it can ini- tiate the investigation and make the assessment as long as those taxes remain unpaid. Perhaps the most important thing to note about cess is that a bookkeeper or an employee of the can be held liable for these taxes. Even if they own or have no control over the finances of the corporz assessment can be made and collected from the assets. This includes filing of liens, levy, and sonal assets. The rationale the IRS uses is that if a person had st authority on a bank account, that person had funds of the corporation. If that person knows have not been paid to the I RS, and continues to expenses, even if instructed otherwise by their the assessment can be made against them. When facing the possibility of a 100% Penalty proper counsel and advice should be obtained. Therel of technical and legal issues involving such an Individuals also have specific rights and can assessment. This article has addressed only a what actually takes place. The information contained in this article should only as a guide to assist you in determining how situations may affect you. If you have any questi your situation and the tax consequences, you an individual quarlfied in the field of taxes or call or state tax department. If you have any questions concerning general tax matters, please send them to "The Tax Man", P.O. Lewisburg, W.V. 24901. Teen-agers need a chancel The ca r deserves a kick' By ROBBERT JONES Well, it's summertime once again. Now for most of us that simply means mowing the grass and sitting on the front porch sipping lemonade. However, for some of us, that also means "pounding the pavement" in search of some seasonal employment. Yes, school is over for a couple of months and there's now quite a few more of us at the end of the unemployment line. Unfortunately, there are many adults that currently have no Job...but, employers.., please do not refuse to hire a teen- ager based only on their age or Inexperience. Remember... you too were once inexperienced, but somewhere, sometime, someone gave you the chance to prove that you are indeed capable of hand l ing responsibility. Speaking as a teenager, I would like for you to keep in mind that "one chance addecLwith a little hard work and some sin- cere applicatien" will produce very satisfactory results. i i By THE REVEREND DAN VAUGHN Is God concerned about the details of your life? Many people ask themselves this question every day. In fact, in the Bible, God's chosen people asked the same thing. While they were traveling through the wilderness, the Israel- ites asked, "Can God furnish a table in the wilderness?'" (Psalms 78: 19). Notice the doubt and hesitation in their atti- tude. they weren't sure If Almighty God was able or con- cerned enough to deal with their troubles and circumstances. The simple fact is that God is very much concerned about every detail and problem that one faces. Whenever sorrows arise in our lives, we seem to face instant frustration and anxiety sets in. My prayer was, "GOd, take this problem away quickly and make things smooth again." Why didn't GOd answer my prayers in the way I thought he should have? Did He really care about me? Then one day I realized that He was deeply concerned about my situation the whole time. Friend, remember that your problem, difficulty, disaster, tragedy, or burdened heart are the Lord's specialties. GOd delights in showing us His power in the difficult situation. Let me ask you today if you believe that GOd can straighten out the mess you're in? Can GOd deal with your problem? Can God take away your depression, anxiety, or frustration? Can GOd change your loneliness or sorrow into sweet peace and joY? Can God change that boss or employee that you don't get along with? Can God give you direction and wis- dom? Can God supply that job that you need? I'm happy to tell you today that God Can! Trust Him, believe Him, and serve Him ! ByJED MILLER After losing nearly every battle of a two-year war between myself and my car, I'm ready to sue for peace. I'm licked. I don't know why my car hated me, but it did. Maybe it was the way I acted when it wouldn't start. Look- ing like the poster child for temper tantrums, I'd alternate between kicking and punching it, to save my stamina. Swear- ing was something ! could do without fear of exhaustion or injury, so I kept up a steady barrage of profanity all the while. \\ Or maybe it was becau~ I promised it things that I didn't deliver, like chrome wheels, or a new paint job. Whatever the reason for the car's attitude, the feeling quickly became mutual. The car was a '72 Dodge Challenger. As a youth I'd coveted ChalLengers for their sharp looks and good performance. My car had neither of these qualities when I bought it, but I thought it had potential. It was because I saw this potential in the car that I dropped every penny of my savings into irma whopping $600. That's not a lot of money to spend on a car, I know, but I was an im- poverished college student in need of some wheels. Besides, several years before I'd spent 50% less on a car that showed signs of running forever before an unfortunate meeting with a tree did it in. But that's another story. The trouble started almost as soon as I brought this two- tone (orange with a green left fender) Dodge home. My brother and I managed to correct some wiring problems that had to be fixed before I could legally drive the car. And drive the car I did. For about a week. At the end of that week I went out to start the car. I turned the key and heard only a click. My mind ran down the list of possible problems: starter, alternator, battery. Luckily the problem was only some badly corroded battery terminals. Easily fixed. The Green Thumb By HELEN HAMOOD Genevieve Neville of the Green Mitt Garden Club, White Sulphur Springs, is pleased to pass on the following tips In the art of drying flowers. Mrs. Neville says "With summer less than a month away, now is the time to think of the many flowers we can preserve to capture their beauty long after their growing period is over." Mrs. Neville continues by noting "There are many meth- ods of drying flowers and anyone can dry plants and blos- soms if they follow a few basic rules." She says the easiest of all methods is air drying by hanging the flowers upside down. However, not all flowers may be dried this way. Other methods will be explained in later columns. I didn't have to wait long for the next problem I car the 150 miles from home to college the I turned into my dormitory's parking lot, a broke, sending antifreeze running down the problem was also easily solved, but two in one wondering what I'd gotten myself into. I found out the first time it rained. For some wouldn't start when that happened. As luck would that winter was unusually wet, so my car's even more upsetting than usual. I came to dread the rain. Still, each time it drizzled0 ed I'd try to start the car. Each time I'd fail. I got the rain problem solved, but there were faulty windshield wiper motor, a broken heater valve, some shot wheel bearings, a busted ball joints, and shoddy upper control arm bushingS, other ailments. Bothersome as these things were, they pale in to the situation I encountered 18 months and 10,000 ter I bought the car. It stopped moving alto[; cruel part of this situation was that the car had been better than ever, and I'd become rather fond of it. But no more. i tinkered with the car as much as I the 10 degree weather before turning it over to my brother. He'd always been able to fix it before. My brother takes an engine apart like most people I had complete faith in him. After several days of work, my brother was fini was sure that the car would start, he'd covered all As far as he knew there was nothing mec with the car. We tried the car again. No luck. My brother shook threw me a puzzled glance and said what I'd all along. "I t doesn't want to run," he said. I gave it one last kick and walked awa ,. Just a few of the flowers that may be dried by side down are Bells of Ireland, Celosia ( row, Strawflowers, Joe Pye Weed, Statice, and Money Plant. These need to be hung in a warm, with gOod air circulation from ten days to two Neville utilizes the attic of her home for this purpose This air drying method has been time tested by settlers of this country for use in their winter bou When using garden flowers, Mrs. Neville says, ber, flowers speak of beauty even if it be a weed in one place but prized in another to be used in man dried arrangements today." Other methods for preserving flowers and foliag' pressing, adsorbing and a mixture of drying Mrs. Neville will at later dates. Diary writing---a good form of record keeping By THE GREENBRIER COUNTY HUMANE SOCIETY If you're looking for a companion with whom to stroll a. round the neighborhood or go for a jog around the block, you cannot do better than a dog. As a rule, smaller dogs adapt better to smaller living spac- es and require less exercise than larger dogs. Regardless of size, older dogs will be content with less space and a-less ac- tive lifestyle--important for apartment dwellers! It's important to pick a puppy or a dog with a temperament that is well-suited to your lifestyle. If you have small children in your household, a calm, more passive dog is the best choice. And, larger, sturdier dogs make more sense than the 'toy' breeds do. An energetic, more outgoing dog is perfect for older child- ren. Dogs with this temperament will enjoy a brisk Walk through the,~treets with you. All dogs, especialltt larger, ac- tive ones, sb6uid have obedience training, to ensure good be- havior in busy areas. Any size dog will make a great watchdog. Dogs are natur- ally protective of their owners. Even the tiniest Terrier will give you a well-founded feeling of security. Humane societies and animal shelters offer a wide selec~ tion of inexpensive dogs and puppies of all kinds. Reputable breeders and kennels are good sources for purebreeds. For more advice on selecting a pet, contact the society at 645-1163. By JONATHAN WRIGHT I am keeping a diary this year for the first time since 1967. When the new year rolled around in January, I was determin- ed to keep a record of each day's events for this year, and so far I haven't missed a day. Of course I realize that many people have stuck in their minds the unfair notion that diary writing is only for the love- struck teenage girl who records each day's romantic over- tures and disasters to the ever-listening pages of her book. But I'm here to tell you that diary writing can be a fascina- ting outlet for any person who wishes to keep personal thoughts and events in writing for future reference. At the end of every day I take about three or four minutes to record briefly the happenings of my day, including the day's weather, interesting encounters, trips around town, and other miscellaneous items. Occasionally I will "spill my guts" on a particular problem or triumph, but for the most part my daily writings are simply a chronology of the day's events, short and to-the- point. A half-size spiral notebook does the job for me. I was going to get one of those neat, office-quality date books in January, but I never got around to it and was determined that my fail- ure to get one was not going to deter me from beginning on Day One. So I located the unused spiral notebook and have been writing in It every day since. Usually many days will go by until I take time to review something I've written, but I'm always amazed that there is rarely anything I've written about doing that I don't remem- ber. It Just proves to me again and again what an incredible storehouse my brain Is, that things not thought of for many days, weeks, and months can be called to the forefront again by lust a brief reminder. But my diary serves a more practical purpose, times I have had to recall the date I did a certain my book has always helped me pinpoint the I mow grass for a ladyclown the street from me, ar than the inconvenience of paying me each time I waits until four or five mowings and then pays This is more convenient for me, too. However, my memory is not something to bout, and when she catches me and asks how man' mowed since she last paid me, I usually can't tell her the top of my head. Instead, I go back to my trusty where, among other events, I have conscientiously bout the mowings on the appropriate days, and was last paid. I must admit that it's not always easy to force write each day. Many are the times that I have tired that the diary was lust a plain burden to with. But I know that if I ever skip a day, it will be rm er to skip another, bringing a swift, snowballing dee whole process. It's good discipline for me. And I can't help thinking that perhaps I'm not wrl for myself. I am reminded that much of eryday life many years ago comes from the diarieS nals of ordinary people like me. I often think that if doesn't come back during my lifetime, maybe be a valuable source of information about dail lea, West Virginia, during the late l~)0's. Maybe' Idealistic, but nevertheless a possibility! Try starting your own record of daily events don't have to wait until January 1, and you call it a diary! Even the sketchiest accounting of will prove interesting reading for you later on. amazed I