|
Back to top
New from 23 House
THE DWARF AND THE
DEMON TONGUE
by Ronald Wayne Jones
This illustrated CD-ROM book is
about a dwarf who finds his family in financial difficulty and
is forced to accept employment from a group of demon-worshipping
delving elfs. While in Gallows he meets a beautiful gnome who
he discovers practices the thieving arts. Although his dwarven
honor abhors her profession, he is unable to resist her seductive
charms.
Willum Proud and a friend, Digger Shatterblow,
discover that the delfs' nefarious plans go far beyond stealing
their village's gold. With the help of Ginger, the lovely gnome,
and Ticklehump, the gnomish bartender, they set out to expose
the delfs' plan to release their demon-god who would rule the
world.
We Want to Know!
What interests you in the writing
arena? Poetry, novel writing, short story secrets? What would
you like to read about in The Emporium Gazette? Tell us and
we will do our best to bring you helpful information and entertainment
in the coming months. Do you have questions for our editors?
Just drop us an email at:
The Emporium Gazette
AUTHOR'S YEAR END
TAX PLANNING STRATEGIES
by James
G. Rogers
You've sold your book. The first royalty check
felt fabulous as it passed across the teller's window at your
bank. You went out to dinner, or perhaps popped a bottle of
bubbly to toast your success. You deserve it. At last, your
creativity was beginning to put folding green stuff in your
wallet and change in your pocket.
The bad news is that you can't keep all that money
you deposited. Although the United States government didn't
participate in any of the long nights with you, although they
didn't temper the disappointment of the rejection letters or
encourage you in the darker moments of creation, they expect
a piece of your royalty action. A rather large piece, frankly.
When you file your federal income tax return,
you must claim that royalty income on a Schedule C, or C-EZ
if things are simple. Then, there's your state's income tax
return. If your state has a personal income tax, you're going
to have to face that cacophonous music, too.
Even though the IRS didn't contribute to your
creativity, it will cut you a break by letting you deduct the
ordinary, reasonable and necessary cash you laid out for things
like trips to the post office, postage to mail your manuscripts
and query letters, printer toner, fax ink cartridges and similar
expenses you incurred to earn that income.
Those deductible expenses are worth more than
just saving on income taxes. They also save you the punitive
self-employment tax, a 15.3% bite in addition to what Uncle
Sam takes in income taxes. Self-employment tax is levied on
your writing business' net income (royalties less deductible
expenses).
If you work at a regular job and get a W-2, you
notice with pained expression the Social Security and Medicare
deductions every time you get a paycheck. Your employer is grimacing,
too, because he or she must match with corporate funds what's
being deducted from your paycheck. The total both you and your
employer are shelling out comes to 15.3% of your gross which
is subject to payroll taxes.
As a self-employed author, you are considered
both employee and employer. Consequently, you're responsible
for the entire 15.3%, a rude shock when you're used to seeing
only half that amount siphoned from your periodic paychecks.
As we approach the new year and millennium, what
can you do besides store water, batteries and food in your Y2K
bunker? Don't worry. The IRS will be in business come January.
You didn't really think they'd stop putting their hands out,
did you? Of course not. You're an author, which means you're
a realist.
Between now and year end, if your cash flow permits
you to accelerate your business deductions, do so. Go out and
buy a couple of those printer toner cartridges. Better yet,
if you've pushed your old printer far enough, buy one after
Christmas but before New Year's. The chances are you'll be able
to write off the entire cost of that printer. Stock up on other
supplies that support your writing business. No, I'm sorry,
food, water and other Y2K bunker goodies won't count.
You might also consider deferring income until
2000. If you have a choice, for example, between submitting
now or in early January an invoice for that article you wrote
on a for-hire basis, delay submitting the invoice until after
December 31st if your cash flow permits it. That way, you won't
have to report or pay tax on that income until 2000.
Regardless of your tax-minimization strategy,
keep good records. Every year, countless deductions and their
tax-softening effects are lost because taxpayers can't substantiate
their expenses under audit. Okay, thankfully, a lot of the things
you spend money on in your writing business aren't huge, but
they add up. They don't have to be big, and you don't have to
pay everything by check. A cash or credit card receipt will
suffice, provided you ensure that the business purpose is clearly
written on the paper.
Also, purchases made with your credit card are
deductible in the year in which the transaction occurred, not
the year you pay your credit card bill. So, go ahead and charge
that printer and toner, even those pads of paper and pencils,
in December. You can deduct them in 1999 rather than waiting
until 2000 when your credit card statement will arrive.
No one enjoys paying taxes, but a little planning
and care can reduce the financial and emotional pain of parting
with your hard-won royalty income. The time to take stock and
make those strategic assessments is now, while you still have
time before the big clock bongs 2000 and all of us are sequestered
in our bunkers sucking on dwindling bottled water supplies and
eating dried beef. Even then, the oil in your hurricane lamp
will be deductible next year, provided you remembered to buy
those pens and pads of paper in 1999 when the stores were open.
* * *
James G. Rogers is a C.P.A. in private practice.
He is also a published author. His first novel, CAPITOL CHILL,
by James Gardiner, is available by calling toll free 877-BUY-BOOK
or pointing your Web browser to http://www.buybooksontheweb.com/description.asp?ISBN=0-7414-0226-2
Back to top
Need to send a special message?
Stressed? Need some quiet time?
CyberCandle
Say a prayer, light a candle.
Send your thoughts to those you love.
Write A New Holiday
Article
Featuring St. Lucia!
by Mitchel
Whitington
It's December, and time to start working on those
Christmas articles for next year, that is! Most periodicals
have their Christmas deadlines set several months in advance,
and many are making plans for their December issue during the
sweltering summer months. With this in mind, Christmas is the
perfect time to start writing those queries for next year's
holiday articles.
One problem that most Yuletide authors have is
finding a fresh approach to the holiday. Themes from Christmas
trees to Santa Clause have been examined from every conceivable
angle. A fresh alternative has been slowly creeping into American
culture, though, and to find out more about it only takes a
glance across the ocean.
* * * * *
In the early morning hours of December 13th, the
small, rural house is dark. The parent's bedroom is silent.
In the kitchen, though, there is a hushed, excited banter among
the children of the house as the pastries are placed carefully
on the trays, and the freshly-brewed coffee is poured into cups.
The eldest daughter, costumed in a white gown with red sash,
lights the ring of candles and carefully lifts it up to rest
on her head. Her brother hands her the tray containing the goodies,
and she leads the procession toward her parent's room. As they
tiptoe down the hallway, the melodic song begins: Now the light
is carried forth, proud on its crown, in every house, and every
home, the song shall ring.
It is the morning of St. Lucia's Day in Sweden.
The event that is taking place in this home is being mirrored
across many Scandinavian countries, and has been since Medieval
times. Luciadagen, St. Lucia's Day, is a very important holiday
that signals the beginning of the Christmas season. Traditionally,
the eldest daughter in the home portrays St. Lucia and serves
the elder members of the family coffee and pastries in bed to
honor them. It is a time when Grandparents and other family
members often crowd into the house to spend the night in preparation
for the morning's celebration.
The girl's costume is a white robe to symbolize
the purity of the Italian saint. A red sash symbolizes the martyred
blood of St. Lucia, and atop her head is a crown of lingonberry
or holly woven around a ring of burning candles. The other children
are not excluded from the celebration, however. Younger sisters
dress as Maidens, wearing white robes with a crown of silver
tinsel and each bearing a single lit candle. The boys of the
family wear the white robes as well, and don cone-shaped hats
decorated with stars. The boys are called Starngossar, or Star
Boys. No home is excluded - in houses where there are no daughters,
a St. Lucia is "borrowed" from friends or relatives.
Perhaps the hardest part for the parents is pretending
to be asleep during all the preparation. Coffee must be brewed,
and the Lucia Buns baked. The saffron-flavored pastries are
made in traditional shapes such as lilies, crowns and the most
popular, Lussekatter (Lucia Cats). When everything is ready,
the Lucia Buns are placed on a tray. The coffee is then poured
and the procession begins.
There are several legends about the real St. Lucia.
One of the most common is that she was born of rich and noble
parents, about the year 283 A.D. in Syracuse, Sicily. Her father
died when she was very young. When her mother fell ill and her
death appeared imminent the teenaged Lucia was desperate. She
took her mother on a pilgrimage to the tomb of St. Agatha, where
miraculous healings were rumored to take place. During their
visit, her mother was healed and both women embraced Christianity.
Together they began their plans to use their wealth to help
the sick and poor.
Sicily was under the rule of Emperor Diocletian,
and it was a time when Christianity was forbidden in favor of
the Pagan gods. Nevertheless, Lucia was true to her faith and
distributed food to those who were homeless and starving around
her. Many families sought refuge in caves, and Lucia would make
her way through the passageways with armfuls of bread and a
crown of candles on her head to light the way and leave her
hands free to distribute the much-needed food.
Before her father's death, he had arranged her
marriage into a Pagan family, a bargain that Lucia had no intention
of honoring. Her betrothed was so taken by the beauty of her
face, her hair and especially her eyes, that he demanded her
hand as his bride. Lucia would not hear of it, so in a rage
the young man reported her Christian faith to the authorities.
On December 13th, 304 A.D., Lucia was led before
the court of Paschasius, the Governor of Sicily, where she was
sentenced to a life of servitude in a brothel for her beliefs.
When the guards came to drag her away, she stood there immovable
with the strength of God. She reportedly could not be pulled
away even by a team of horses. In desperation, Paschasius ordered
that she be burned. Bundles of wood were piled up around her
and the fire ignited. Again God saved her, and she was not consumed
by the flames. Lucia was given a revelation of the downfall
of Paschasius and even the Emperor Diocletian, and as she told
this to the court, her life was finally taken by the sword of
one of the soldiers. She was later venerated as a saint, and
the day of her death, December 13th, was named St. Lucia's Day.
The day had no real significance for centuries.
As Christianity spread through Europe and into the Scandinavian
nations, though, the pagan celebration of Winter Solstice had
to be replaced with a Christian celebration. Winter Solstice
fell on December 13th, so Saint Lucia was the natural choice.
As the legends go, the celebration was cemented
when a terrible famine had fallen on the Province of Varmland
in Sweden during the middle ages. The village was starving,
and on December 13th of that desperate year a large white ship
was seen coming through the night across Lake Vanern with a
beautiful young woman standing on the bow. She was wearing a
brilliant white gown, and a ring of light encircled her head.
The country people boarded the ship only to find that it was
heavily loaded with food, clothing and supplies. They quickly
unloaded it, and as they carried the last baskets away the people
looked back to see that the ship was no longer there. Some believed
that it had sailed away, a much-needed supply ship from another
province. Many felt in their hearts that it was a gift from
St. Lucia, and as the story spread, the celebrations of St.
Lucia's day began. Even after the calendar was reformed and
Winter Solstice fell on a later day, the thirteenth of December
remained the celebration of St. Lucia.
Today in the Scandinavian lands, towns often have
a beauty pageant where the winner portrays St. Lucia for a huge,
city-wide celebration. Many businesses also have a Lucia who
will serve pastries and coffee throughout the office on December
13th. It heralds the start of the Yuletide season, and marks
the beginning of the twelve days before Christmas. It is a time
to celebrate the family, to honor the miracles that God worked
in the life of St. Lucia, and to remember the young maiden who
died so long ago. If you ask any of the elders of the small
country villages, they will also tell you that just as the moon
is rising on the eve of December 13th, if you look carefully
enough, you will see a young woman in a shining white dress
skating across the snowy countryside, with a glowing ring of
light above her head.
* * * * *
In the United States, many descendants of Scandinavian
ancestry celebrate St. Lucia's day, and in a culture where Christmas
traditions are heartily embraced the day has not gone unnoticed.
You will find Lucia festivities sponsored by churches, youth
organizations, and even by the merchants in your local mall.
As the story of St. Lucia becomes more popular, writers can
ride this holiday wave with new articles for their resume. You
can pitch articles about the saffron-flavored Lucia pastries
to food magazines, and stories describing the Lucia traditions
to any magazine with holiday-themed content. Armed with this
information, you have a recipe for getting a publishing credit
in the year 2000: target your periodicals, do your research,
and get those Christmas queries in the mail before the warm
weather hits!
* * *
Mitchel Whitington is the author of the novel about life
in small-town Texas, "Uncle Bubba's Chicken Wing Fling." Find
out more more at www.unclebubba.com.
Back to top
Y2K
The year 2000 is only a few weeks away, and
the stories are getting more frightening! For a sane look at
the Y2K issue, read "Debunking the Y2K Terrors and Tales." This
timely ebook is available on Amazon.com or direct from the publisher
at 23house.com.
The Grass Is Always
Greener
by Elyse
Salpeter
As a writer, I become more introspective than
usual during the Holiday Season. I think about all the people
living in this world; good people, with values, ethics and creeds
who follow life's course in their own particular ways.
That's one of the reasons the following story
is so poignant to me. If you look at life through the eyes of
a child, you can see that the moment and the belief in that
moment is what is important to them. That really is what the
holidays are all about. Taking the most important part of each
of them and incorporating it into your own life.
* * * * *
The Grass is Always Greener
Imagine a monumental pile of presents, more colorful
and numerous than any you've ever seen. Imagine that these gifts
are underneath the most beautiful, lighted Christmas tree loaded
down with tinsel, multicolored lights, glittering decorations,
and sweet smelling popcorn strings.
Now imagine that you're six years old. This is
not your house, but your best friend's, and you're Jewish.
That is what happened to me as I watched my girlfriend
Michelle celebrate Christmas with her family. I could not contain
my disappointment that I wasn't Catholic after I had the opportunity
to see how many toys and gifts my friend received. I went crying
to my mother, begging her to let us be Catholic, just once,
so I could celebrate as my friend did.
My mother called Michelle's mom, asking her for
advice. "How do I tell my daughter that Christmas is not just
about gifts and toys, but a celebration of a religion? How do
I tell her that we can't have a tree, stockings or light up
our house? That it's not our way?"
Well, Michelle's mom was at a loss to help and
I just had to get through my disappointment as best I could.
Needless to say, Chanukah was late that year and
the next week my holiday began. For eight nights I got to personally
light candles, play with dreidels, receive Chanukah chocolate
coins and money we called gelt and get a special present each
night.
Do I tell you how Michelle reacted each day when
I had a new gift? To a six year old, eight days can seem like
an eternity and by the end of it she was crying to her mother
that she wanted to be Jewish. She loved the candles and wanted
desperately to light them herself in her own home. My mother
received her own phone call that night from Michelle's mother,
begging for advice.
The expression "the grass is always greener" has
a whole new meaning here.
* * * * *
Many magazines look for "real life" stories. If
you open almost any nationally circulated publication, you'll
see articles specifically targeted to the consumers who are
interested in the editorial concept these magazines are preaching.
You need to know your audience.
For instance, More Magazine looks for stories
dealing with mature themes. Parents and Parenting want articles
that will appeal to parents with growing families. Articles
on singlehood, traveling without kids and gourmet meals that
take hours to prepare would probably not be banked for immediate
publication.
The Grass is Always Greener would appeal to magazines
such as Reader's Digest or even some of the women's service
and parenting books that deal with questions regarding life,
religion and raising a child.
The most important thing is that the story "speak"
to the reader, for without that, no one will listen.
* * *
Elyse Salpeter is currently writing her first fantasy/horror
novel called The Ruby Amulet.
Back to top
Sparky: A New Angle
on an Old Story
by Robert
Nailor
Many times when a story comes to mind you don't
really know what the final market will be. This was the case
of "Sparky" that I put together mentally a long time ago and
kept playing with over the years. I guess my reluctance in putting
"Sparky" on paper was due to my ignorance of a possible paying
market. Even after the original was on paper, it was shoved
into a file folder and relegated to unmarked grave in my desk
drawer. So, here's the story:
* * * * *
Sparky
There he goes again, shooting across a galaxy.
Sparky just couldn't control himself. Give him a few million
miles of open space and off he'd go.
Of course, what would you expect from a young
upstart? Sparky was only nearing his 15th century, quite youthful
in the scheme of the cosmos.
"Mrs. Way," an ominous voice boomed. "Once again
your son has strayed."
She quickly assessed the situation and could
see Sparky moving between Alpha Centauri and Epsilon 6.
"I'm sorry, Lord," she replied. "He's really
a very good boy; just a little hyperactive."
"Well, I've been meaning to talk to you about
him," the voice said. "We've got to find a way of controlling
that rascal."
"I'm open to suggestions." Eons of worry weighed
on her words. "For the last few centuries I've tried to keep
a reign on his route, but," the remainder of her words consumed
by the silence of space.
"Last week Miss Saturn complained that he flew
by her so fast that she still hasn't been able to gain control
of her ring alignments," the Lord said. "Yesterday Nebula 2A6E
caught him buzzing the smaller asteroids of Stellar Xarg 216."
Milky Way considered the consequences of Sparky's
actions. She remembered what had happened to Regis Comet when
he became renegade. The stars in her hair bobbled when she shook
her head in memory. That's all Regis Comet was; a memory.
* * * * *
The rule was simple. "Live within your assigned
orbit."
* * * * *
"Sparky," the Lord said.
He stopped dead in his tracks, his excess radiation
flaring in a corona around him. Sparky recognized the voice
and knew he was in trouble.
"Sparky?" the Lord repeated.
"Yes," the young star replied.
"I've got a proposition. Do you see that solar
system over there?"
Sparky gazed to where the Lord had gestured and
winced. It was Miss Saturn's neighborhood.
"Uh, yes, Lord? I see it."
"Do you remember it?"
Oh, boy, thought Sparky. I'm in for it now. "If
this is about Miss Saturn..." Sparky started then stopped.
"I will take care of her," the Lord said, "but
I have a special project for you. That is, if you are willing
to accept the responsibility."
"Responsibility?" Sparky asked.
"Extreme responsibility. In fact, Sparky, this
is probably the one most important job in the entire universe."
Sparky quickly analyzed the situation. "Doing
what?" He knew that was pushy, but still, he was young and could
possibly get away with it.
"You won't be able to move," the Lord stated.
"For the rest of eternity you'll be stuck in one location. Still
interested?"
Sparky was sure that Miss Saturn was involved
in this but couldn't figure out why the harsh punishment. Eternity!
Then he remembered the horror stories he'd heard about Regis
Comet.
"I'll do it," Sparky said.
"Good," the Lord replied. "On the third planet
from the sun, that blue one, my Son will be born for all mankind.
I want your light to guide all men who seek him."
Sparky swelled with pride and that night he let
loose all his pent up energy and shone doubly bright on the
small manger in Jerusalem, knowing what a great honor had been
bestowed upon him.
* * * * *
I told an old, solid theme -- the story of Christ's
birth -- and found a new angle. I used the POV of the star to
tell the tale. By doing so I was able to weave whimsy and fantasy
together with a few realities. I didn't stoop to the stereo
tale of Santa, or a poor child on Christmas, or even a miracle.
After rewriting the story and sprucing it up
some more I realized that there were actually quite a few markets
for it: children, religious, even science fiction or fantasy.
I'd originally tossed the children's market aside thinking the
story beyond their grasp; my mistake was attempting to be an
editor and prejudging. This story would fit in Children's Highlights
or Boys Life. It could even be in Guideposts, Fantasy Magazine,
or any one of the many small, general magazines like The Ohioan
or Country Today. Even a craft magazine will occasionally print
a short-short like this.
The season is upon us and the Muse will "slap
you up along side the head" sometime during the period, letting
you see a new angle. Write your story. Hone it. Then send it
out in March to all the potential editors. Remember only an
ezine could accept a story in November for publication in December.
The paper industry needs time; lots of time.
* * *
Robert Nailor has finished his novel, Celtic Fantasy,
and is currently seeking representation. You can read the first
chapter on line of this unique blending of Irish folklore
and modern fantasy adventure.
Back to top
AVAILABLE NOW!
CREATED BY LORE
Custom designs and free graphics for your website.
Dynamic html scripts and tips for building your own WEB OF WONDERS
You think "it can't happen
here." Wanna bet? What would happen to the United States if
everyone attending the Annual State of the Union Address died
in a selective missile attack on the Capitol Building. Chaos?
No, worse. A very special kind of "order." Find out what kind
by reading CAPITOL CHILL, by James Gardiner go to: http://www.buybooksontheweb.com/description.asp?ISBN=0-7414-0226-2
or call toll free: 877-BUY-BOOK. You'll never watch the State
of the Union Address in the same way again.
Ron Jones--Talent Editor--Fiction/West
Coast
Bob Nailor--Poetry Editor
Elyse Salpeter--Talent Editor--Editor/East
Coast
Mitchel Whitington--Non-Fiction Editor
James Rogers--Business Editor
&
Denise Vitola--Editor-in-Chief
This issue of the Emporium
Gazette designed by Created By Lore.
If you would like to subscribe
to The Emporium Gazette and receive it via email, please visit
the Lapis Room where you can sign up. Also, please feel free
to drop us an email, should you prefer that method.
We would like to thank all
of our friends--subscribers and contributors alike--for making
this e-zine. possible.
No part of The Emporium Gazette
may be reproduced without written permission from the authors.
Copyright 1999, The IDEA FACTORY
Back to top
|
