Hello everybody, welcome back. So it's practice profile review time. And it is January 24 today. If you have been audited, and you're either taking the quality assurance exam or submitting your portfolio, do not forget to fill out your practice profile. I have this done already, but a lot of people do wait until the last minute so I do offer full practice profile review so what I do is I look through your entire practice profile.  They might do an onsite visit so let me tell you common errors that I've been noticing I've been reviewing profiles from practice profiles for the past couple months now. And this is the common error a couple actually that I've been noticing so if this is you, if you have had this in your practice profile I do suggest changing them. Let me first say I do not suggest being dishonest, obviously so if you're not doing something I'm not telling you to switch it to always, but I'm telling you you need to change it in your practice ASAP. So you can start doing it and you would pass your audit so the first thing you guys is taking vital signs. A lot of dental hygienists are saying they always take vital signs but do you always take vital signs. The CDHO is going to know you're being dishonest if you say always unless you truly do so if you say always, you might get that phone call and they might say to you okay can you explain your vital signs protocols when do you take them why do you take them so that question might surprise you if you don't always take them you might kind of go oh um um when should I be taking them you know so they might wonder why. So the thing is the CDHO wants us to take vital signs on every adult patient meaning blood pressure as well. They want the pulse they want the blood pressure every new patient because we don't know they're healthy until we take the blood pressure. They might tell you they're healthy or if they tell you they haven't seen a doctor in five years well how do they know they're healthy so they want us to take vital signs on every new patient. And at following appointments if their health history warrants it so if they have high blood pressure. They want us to take the blood pressure at every appointment. If they aren't feeling well they want us to take blood pressure if their blood pressure is high at the new patient exam, then we need to refer them to a medical doctor to get it looked at, plus have a note somewhere saying take blood pressure at every appointment because they might be high because they're nervous. If it's really high then there's certain protocols we need to take but that's for another video another story for another day. So really watch the vital signs questions. Okay. If you say always they're really going to ask you do you really take it always as indicated by client condition is more correct. Because it really is truly indicated but it can hurt to take vital signs always by the way you guys that can hurt, but do you really take them the CD HO will know you're lying, and they will ask you about it. Another thing, a lot of dental hygienists asked me, ask me about PSR, and I just realized I should probably zoom in my apologies you guys. A lot of dental hygienists asked me about PSR. I never take PSR. So I would say never or not applicable, but I always do probing so will not always so better answer would be as an indicated by client condition, I do a full mouth probing every year. I never do PSR because I feel like it's a waste of time because you're technically probing everywhere anyway. So a lot of dental hygienists asked me, oh what should I put for that will be honest if you never take it say never. But if you say you never probe, then you're going to get a phone call because you need to be always probing or not always probing but you know by client condition. What I typically see is for oral cancer screening, you do not need to have all of these things for oral cancer screening if you have them all wonderful. The main things are visual and palpation. You should always be doing this on every single client. At the very least you should always be looking inside their mouth for any lumps or bumps or anything that's of a concern. For kids, adults, it doesn't matter. So for example, if you said visual is rarely or never they're going to phone you and say as a dental hygienist you need to be doing this. This is part of our scope of practice. This is our job. If you say, you know, same thing for palpation. I found a lot of dental hygienists will always do visual but they'll never do palpation. It's not that that's wrong but it kind of is because you're missing a lot of areas if you're not touching to check for those lymph nodes.  You need to be checking these things.  They're going to give you that phone call.  This is within our scope of practice. This is what we should be doing. Have you not been reading our Milestones magazine that talks about how we should be doing this? Have you not been taking courses? Have you not been updating yourself on, you know, procedures that a dental hygienist should be doing? If not, this is, they will suggest courses for you to take because if you're not doing this, they're going to wonder why. Okay, so I see that commonly. The rest of these here I find are pretty straightforward. Number two, how do you usually receive your prescriptions from a dentist for radiographs? If you're working in a dental office, they want it verbal and written at least. If it's only verbal, they're going to call you. They're going to say, well, how can you prove that the dentist did prescribe the radiographs? Because as a dental hygienist, we can't just say, oh, I want to take x-rays on this person. I'm going to do it. We all do it because the dentist trusts our judgment, but we're not allowed to do it depending on where you work, of course. So no, I guess it doesn't really depend because we really shouldn't be doing it. I'm thinking about the states, but this is different. So anyways, so verbal and written is preferred. If you just say verbal, they might call you to ask why they will suggest writing something in the chart. The dentist doesn't have to have to write it. You can write it and say the dentist prescribed two bite wings today because so that's fine. These ones are pretty good. Everybody seems really good with these. The dental hygiene diagnosis and care plan. They want us to say always for these, but it's not really needed per se. If it's as indicated by client condition, that's good. If these are never, they're probably going to call you and ask you why because that's part of our dental hygiene diagnosis and care plan. Everybody's been good with the self explanatory. It's, it's, you know, always or as indicated or never like that's fine. I'm noticing a lot of dental hygienists are not. They don't know what a client specific order is so they say they don't know it should be a yes. So a client specific order is something you should be signing where you work every year where it basically says you're How do I put it into layman's terms you're allowed to scale and root plane you're allowed to clean the teeth on clients, but this is something that should be signed every year. If you guys have questions about this let me know I can send you the link for that. Even if you go to the CDHO website do a search for CDHO and you'll see exactly what I mean. So this should be done as an independent dental hygienist you do not have a client specific order because you're an independent dental hygienist working for yourself. Okay, you're self initiated, but a common misconception is if you are authorized to self initiate which is good, you still need to sign a client specific order it's not mandatory but it's suggested so just say yes. Just sign it as every other dental hygienist signs it in your practice. Next one on everybody's been good with this but how often do you sharpen instruments it should be as required. We sharpen them when they're dull. That's it we don't do it once a day once a week once a month it's when they're dull because we need to upkeep our instruments. So number 13, you should always be educating and these following things but if you're not that's not a bad thing they might talk to you about it, but just kind of things to point out. Let's see you guys these have been good in the, in the reviews that I'm doing like this seems to be fine infection control you should be doing all of this for infection control so that should be always 24 be be honest what do you do I've never seen these reviews with this, the CDHO likes us to barrier everything that can be buried but even I don't barrier everything because personally I feel it's a waste waste to the environment a waste more money that I have to spend that's not needed but of course if I feel there's something where I need to barrier like I can't disinfect it properly, then I barrier it. It's that simple. Number 25 people have been really good with their short answers, but 25 you guys you need to list everything. Meaning how do you purge the lines how often how do you purge them. Yeah, they you need to put down how long, how you purge them it's that simple. You need to put down that you use in an enzyme cleaner what kind put the name down, put the instructions on how you use the enzyme cleaner. If you shock the lines which we all should be doing shock the lines you need to say what you're using how often you do it. What a lot of dental hygienists aren't doing is saying that they're doing the water testing depends on where you live. But you should be testing the water to make sure you're you're purging the enzyme cleaner and the shock is working kind of like sterilization we can all sterilize instruments. But if we don't have indicators in the sterilizer if we don't have sport tests we don't know if it's working or not. This is the same thing you don't want dirty water in your patient's mouth right you wouldn't want it so you need to test depending on what you're using to test it could be once a week it could be once every two months but you need to test them. Okay. 26 everybody's been good with this to just don't forget to mention that you take apart your handpiece for sterilizing. I have a new pro handpiece which you don't take apart but you take off the shield so I would mention that. If you have a motor you need to be sterilizing the motor it is now mandatory. Your boss is going to have to buy a ton of motors but this is what needs to be done. Okay, a lot of dental hygienists are forgetting this. You need to dry with a lint free cloth you can get them from the dollar store you don't have to get them from a dental supply company they're going to charge you 20 bucks for a cloth literally go to the dollar store buy a pack of four for a dollar. So yeah, it works. I mentioned a lint free cloth that I say they want you to lubricate handpieces mentioned all of that. 27 everybody's been really good with this I feel like they have been copy and pasting from the CDHO of what to do. That's fine copy and paste that do a search for CDHO recall of improperly process instruments you will find the full thing there copy and paste that's been fine. The CDHO has been accepting that. Okay this they no longer want us to use cold soak I hope you guys say never use because if you do use it still they will be calling you to say change that ASAP. We always need indicators you guys so you should know depending on what sterilizer you have it would depend on if it's daily or every load. If you need help with this I can help you with this this is part of my practice profile review so I make sure that what you have is good for what you need. Okay, I know it's very confusing to you but it's easy to me because that's what I do so let me help you so it's less stressful. I'm listing all the sterilization monitoring tests so basically all of this you need to explain it in here so say how long you quarantine the instruments if you're using a class five indicator in every pouch or every cassette or whatever they don't have to be quarantined. But if you're not they have to be quarantined depending on what type of sport test and incubator you have summer 12 hours summer 24 hours apparently now summer only a couple hours I have a 24 hour one. So my instruments need to be quarantined every 24 hours. So you will need to know that so make sure write down everything you guys you have 2000 letters you can do this. And that's all I have for keeping it should be always for everything but be honest of course yes always for these ones. How long the client records are retained everybody's good with that it's you know 10 years or 10 years past the age of what they would turn 18. So this is where if you work for two offices you would fill out your practice profile for your main office where you work and then list key differences and number 35. The CD the CD HO does look at this but they're not really concerned about it they want you to know for your main office that you know what you're doing. But of course that you're aware for the other offices to that you also need to know what you're doing does that make sense. So a lot of people ask me what to do for number 35 this is just any additional info you feel like you couldn't add into those checkmarks, especially if you work for more than one office. This is pretty good self explanatory, you do need to know the location of your oxygen supply, you need to know how to use it you need to hold a current CPR. And you guys I apologize. What I just said about this one, which is fine too, but it's not 35 that you would put in your offices like your differences, it would actually be down here but if you did it in 35 they're not going to mark you wrong for it. You know, because that's a short answer to right so it's totally fine. But if you're an independent mobile hygienist, because a lot of people have been asking me, I don't know if you need oxygen on site. If you're a mobile hygienist, I don't necessarily want oxygen in my car. Hello, explosion. No, thank you. But I did ask the CDHO if I do need one and they still haven't gone back to me this was literally in September. So my guess is I don't need one but I will follow up with you guys on that because I don't feel comfortable having oxygen in my car, but hey if you need one you need one but like I said, so you guys I hope that helps your practice profile just kind of the common errors that I do see or questions. If you need help I'll leave the link for you guys on. If you want me to review your practice profile to make sure you do have everything by no means is it a guarantee of a successful audit, but sometimes we all just want somebody to review and who knows what they're doing. I've been through the audit process I've been through all of them including the onsite audit where they actually came to my office to go through everything so I can help you with that too if you need it. I've had the CDHO phone call I've gone through all of that so I speak from experience and I've passed all of them, you know so. And this is why I like to help people because I know it's so stressful so I'll leave the link for you guys on the bottom. I hope you like the video please take time to click like if you don't mind and subscribe because I do upload a lot of videos per week. I'm all about dental so I love to help you guys. So thank you for watching and if you are going to submit your practice profile review to me do it soon it's January 24. And you have until the 31st I'm spending the whole week just reviewing practice profiles pretty much, but send it to me soon you guys okay. Thank you. Have a good day.


Now, tomorrow night, the Bemidji State men's hockey team kicks off with the first-ever Hockey Day Minnesota game on the outdoor rink. Now, things are still on as planned to play outdoor here against Michigan Tech, and they're looking forward to embracing the moment. It's an awesome event for all Minnesota guys, everyone in general really, but especially the Minnesota guys, you know, it's special. You grew up watching it, so having an opportunity to play it is pretty cool. The game will certainly be played a little differently, with freezing cold temperatures and less than perfect ice. I think the biggest thing is just you've got to simplify your game, just because the ice conditions aren't going to be great, so, which you're going to be able to accomplish indoors, you're not going to be able to accomplish outdoors. Pucks are going to be bouncing. I think the hitting might come down a little bit once again at first experience is that first hit, and it's cold out and it's not going to feel good. Unlike the women's game on Saturday, the men's game will be played for conference points, so the team has to manage the game like a regular Friday night showdown. We're playing just like any regular, regular season game. I mean, it's not about keeping everybody happy, making sure everybody gets ice time. We've got to worry about winning a hockey game. Tech's got to worry about winning a hockey game. You've got to take it in as much as you can, but ultimately you've got to focus on the task at hand. There's still three points up in the air on Friday night, and you know, we need those points right now, so you've definitely got to enjoy the moment, take it all in, but don't lose sight of your goal, and you know, buckle down and win that game. If you enjoyed this segment of Lakeland News, please consider making a tax-deductible contribution to Lakeland PBS.


Good evening and welcome to episode 343 of the Private Property Podcast. I'm your host Uzaman Dongwa Khumalo. Welcome to the Friday edition of the Private Property Podcast. If you're joining us for the first time, welcome to it. You've chosen a Friday and a very exciting topic to join us for the first time. Welcome to the family. We're here every single weekday at 7pm talking all things property. We love helping you along your property journey and catering to all of your property needs. Remember to also go on to www.privateproperty.co.za. Certainly to get a sense of some of the property needs that we cater to because you'll see we cater to all of them. Whether you're looking to buy, build, sell, or of course looking for some advice, that is your one-stop shop for all things property. And to our regular viewers at home, welcome back. It's a Friday, so I'm back on your screens. And of course, I love, love, love hearing from you whether you're watching us on Instagram or Facebook or on YouTube. Do you show us some love down here below, the green hearts, and of course the mark this evening's register.  And of course if you want to send a chance of walking away with the 500 grand cash prize that will give away every single day on the show, all you have to do is to of course enter the competition, send a comment to the pinned post on our Facebook page, and you send a chance of walking away with the cash, and also watch us live. And all you have to do is if we call your name live then you want to drop us a text down here below before the end of the show, and you get to walk away with that cash prize. It's that easy to walk away with some cash right here on private property. And something else that's very easy of course is the whole host of different shows that you're able to tune into every single weekdays at 8 p.m. It's a Friday, so you can look to the home shoppers show that chat brings to your screens every Fridays and Mondays. So if you're in the market for a property, or looking to see how exquisite properties look like in the interior, that is a show that you want to tune into. And on Tuesdays and Thursdays, Balinuogot brings you the farming podcast on all things agriculture and Wednesday's Estee classin brings the first time home buyers show for you on Wednesdays. And of course this is myself every single weekday at 8 at 7 p.m. I am on your screens always having a conversation with a property expert who helps us make better property decisions. And that's exactly what we're going to be doing this evening. So to make sure you follow us across our social media platforms, private property from your LinkedIn, your Facebook, your Instagram, Twitter, your YouTube, as well as on TikTok. You can follow myself at Zaman Dunwar underscore, okay, on Instagram as well as on Twitter. Now this conversation this evening, and I always admit this from the get go, because every time we talk about this one, I like being up front and frank. We're looking at tax on rental income. And the one disclaimer I always say is, firstly, I'm not particularly great at tax. I didn't study anything remotely close to understanding the accounting side and filling your tax returns. And I often berate tertiary institutions for taking us through a whole degree when you can even go up to master's level with the majority actually of degrees. And never be taught how to do your taxes. And I always say, well, if you don't teach me how to do these things, how are you expecting us to file our taxes? And I think it's probably one of those things that needs to be taught sometime in school, if anything, at a high school level. Because I think not everybody is going to go to the university, the college route. And the reality is some people even leave grade nine they find work and going to have to contend with, you know, some other tax related things. So I've had to always get professionals to help me in this regard. And I think that's one of the things that already from the battle say to everybody at home, who has rental property is don't do it yourself. That's the that's the note we're going to start this evening's conversation on. But to help us get a bit of sense on our tax on rental income, I'm joined this evening by a vessel Robertson, who's a director at Edonstown for the matter of trainees. Good evening, vessel. And thank you so much for joining us on the show. Good evening, summer. Thanks for having me.  I am not particularly great at Texas. And I mean, I have multiple properties.  I remember when I started working, there was actually, I think a two year period when I didn't file my taxes. The first time I filed my taxes, it was on the last day and it was because my mother said, I haven't seen you talk about doing this. Why haven't you done it? And then the two years after that, I didn't because I thought, well, I mean, I see the deduction on my payslip. I didn't really see why we have to find our taxes. And I admit this because I think it's one of those things that many people probably also think when you don't have additional incomes in the early years, you're just like, okay, yeah, I see it. It's there. So why must we still continue to file for our taxes? But of course, we're looking at tax on rental income because this is a particular kind of case. I think first at a high level, when we look at how taxes even tax on rental income is viewed, what are some of the basics and fundamentals that viewers at home need to understand about tax on rental income? Osama, I think you firstly hit the nail on the head. As they always say, there's two surgenities in life and that's death and taxes. So one would have thought that we would get a better education as far as taxes concerning our lifetime. But I suppose sometimes, I don't know how the logic works behind the education curriculum, but let's leave that for people more intelligent than myself. But as you correctly pointed out, rental income is a form of taxable income from SARS perspective. And they obviously, they want their slice of the cake in as far as that's concerned. So I mean, when an individual rents out a property and he receives a rental income from that, that income would be subject to income tax. Now, I mean, residential accommodation can include an array of properties that's your holiday homes, your traditional bed and breakfasts, your guest house, even if you let out a room or a garden flat from your primary residence, that's also a rental income or some of the dwellings to that extent. So from SARS perspective, if you have a third party page, your money for that, that is income in your books. So over and above, if you're a salary earner and you do these rental income as a side business, obviously your employer will already deduct the necessary pay as you earn and that obligations or tax obligations towards SARS. But once you do your annual tax returns, you would need to include this rental income to ensure that the books are all square at the end of the financial year. You know, we actually mentioned the other types of rental properties that we sometimes have that I know people probably don't think to declare that as income. And we'll get to that a little bit later on when you have, for example, your garden cottage or a room. And I've seen different ways people find to not declare those taxes. I want us to look a bit later on in the show about what not to do in circumstances like that. Especially now, I think if anybody has been seeing some of the activity, particularly from SARS is that they are watching and they will collect their money, you know, and you don't want to be on the wrong side of the law where this one is concerned and later on, possibly, you know, pay all kinds of penalties. So that is something that we have to mention because I'm in a number of different kinds of groups on different platforms where, unfortunately, sometimes landlords share terms that they should not really just circulate things, they should not be circulating. So I see it and I really want to say to my viewers that I do not do that. So then when we look at, I want us for today's conversation, you know, and I was saying to you this too, I want to concentrate a lot on people who have bought their rental properties in their personal capacities, because I think a lot of us, myself included, when we started our property journey and still on the property journey, a lot of our rental properties or certainly the earlier purchases are often in our individual names. And so that tax is, I mean, that income essentially adds on to whatever other incomes that we have. And you typically would be let's say a nine to five and you work a normal job. Perhaps just help us understand that additional implications of that additional income before we then even look at potential deductions, because I know there are different ways where you then file your taxes and the expenses on the rental property. But I think some people at home don't understand that if you are, let's say, you know, a salaried worker and you are, let's say, the annual cost to companies 500,000, if you're then collecting 20,000 worth of rental, you know, in addition, then you're now in that, you know, in the 700K mark. And so sometimes if you even push up your tax bracket, just help us with that one. Because I think that that's the bit that we miss in the beginning that sometimes costs us money, unfortunately, especially if you move from the tax bracket you were at, let's say you were on the slightly higher end of the previous one, and now you're on the lower end of the next tax bracket and the potential cost where that could be. Zama, yes, that's it. I think that's an interesting one.  That in itself, it's not a right or wrong question. It's completely fine. And I think it's a natural occurrence. You know, for the simple reason, you might contemplate to register a shelf company to buy your property. But the reality of the fact is that that shelf company has got no financial track record or history when you apply for finance. So in all likelihood, when you apply for finance, the banks will in any event ask who's the directors, who's the shareholders. And if they give you finance in that company, you will in any event have to sign surety. So, you know, whether or not that property is held in your personal name, you're still on the line for as long as you owe the money to the financial institution. I mean, there's various pros and cons. I think, you know, the biggest problem actually when it comes to the tax implications, depending between your personal capacity and a company, is more applicable almost when you sell the property and you've made a profit on it because then you move into the realm of capital gains tax. And, you know, the problem, unfortunately, so where the property is held in a company or in a trust, the capital gains that is charged is exceptionally higher compared to capital gains in your personal name. Not to even forget about the added benefits that where you speculate with properties, but that property serves as your primary residence at the time you sell that property. There's a threshold where you are exempt from capital gains tax 1.5 million if I remember correctly. But I mean, owners need to be cognizant of the fact that that rental income can potentially push you into the next threshold as far as the tax brackets is concerned. And that's then where we need to distinguish between the importance of tax evasion and tax avoidance. I think that's what we also touched on earlier regarding the questionable advice that was handed out in social media on various forums.  There you are dodging sales. You are not claiming income you are supposed or not this claiming income or disclosing income you're supposed to do. And I mean, that can cost you much at the end of the line if sales was to get you on their radar. The more legitimate one and which is completely acceptable is of course tax avoidance whereby you use the tax legislation and use, I wouldn't call it loopholes, but use the legislation as it stands to your advantage in order to allow for certain deductions from that rental income. And in that manner, reduce your taxable income to ensure that you stay in the relevant tax bracket to legally minimise your tax, which is completely that's an accepted practice across the world. Of course this evening, I see all the love that we're getting on our Facebook page, especially Petruinda is watching Wutle Maduna saying that's my stream. I love everything about accounting. Well, rather you than me, Wutle, I, you know, when I finished accounting in high school, I did it as one of my subjects. I was like, oh, good ridden, good ridden. But unfortunately, I ended up encountering it in postgrad. And I must say I'm not a big fan of having to do the work. So it's always good, of course, to see people who love it, and it is their passion. I would say to people always have an accountant as one of your friends, because they certainly do come in handy. Howard McGatzane is saying the crux of the subject matter being taxation. And of course, it's a big one with property, right? Because you want to have a fundamental understanding of this. We talk a lot about what to do in acquiring a property, the research that you need to do, what you need to budget for. But also need to understand then the implications of having a rental property as much as possible, because this is one of those things that you need to be on top of. And I like that, Vistle even mentioned the difference between taxidation and avoidance and some of the deductions that you're able to get. And after the break, we're going to be dealing with that. As you can see, I'm getting distracted by some of the great messages that you have sent us and want to give. Certainly a shout out to so many of you on our Facebook page who are watching Bungalini Pimabunda, Salani Pillay greeting the family there, Sandy Stemmet also tuned in. And of course, Justin Bartman is also watching, absolutely loving all the comments and the love. Do you keep it coming down here below? I want to find out from you at home, are you on top of your tax matters? Sharing really only the show that I had two years of missing to do my tax returns. And luckily, this was very early on in my 20s. So there are no properties in the mix at all. And by the time I had to do my taxes, I'll say the third time was when I now, the fourth time, rather, was when I now actually had properties and had to file my taxes and my account had been picked up that, wait a minute, what happened those other two years? Because SARS is now asking about those other two years when you didn't do your taxes. And I had to say, look, there was nothing to be clear.  And I think that's some of what a lot of us in the early days who start working and you don't have an additional income may sometimes think. I want us to go for a quick break. And when we come back, we'll look at, you know, the difference between tax evasion and avoidance, as Vissel has mentioned it. And then, of course, what some of the, you know, deductions that you're able to probably factor in, or the different ways that are involved when we talk about tax avoidance. Let's go for a quick break and see who the potential winner of our cash prize is this evening. I hope they're watching and can claim their prize. I think it could be such a great way to end off the week and certainly kickstart your weekend. And the lucky winner this evening is Unculunguena. If you are watching us this evening, do make sure that you claim the cash prize. That's Unculunguena. I think the money bag, how much is it sitting at? Is it sitting at 1,000 rands? It's sitting at 500 rands. So that's 500 rands in the money bag. So Unculunguena, if you are watching, do drop us a text down here below and claim that cash prize this evening. And if you want to be just like Unculunguena, all you have to do is to comment on the pinned post on our Facebook page. And of course, you stand a chance of walking away with that 500 rands cash every single evening. And if we don't have somebody who claims our money, the money goes into the money bag and the money bag just keeps on growing. So Unculunguena, let's see if you're watching us and if you're going to be able to kickstart your weekend with that cash. This evening, we are talking about tax on rental income. I'm joined by Vessel Robertson, who's a director at Edelstein for the Madover Attorneys. And before the break, I was talking about the difference between tax avoidance and or mentioned rather, you know, that these tax avoidance and tax evasion. And as we know, tax evasion is not legal. I think Vessel, you know, at a high level, let's see what is the difference between the two. And let's explore what then the we'll say the loopholes are the great areas where you're able to use the law or the, you know, the legal parameters to your advantage when we talk about tax avoidance. Zama, I think on a very high level, the simplest example I can think of as far as tax evasion is concerned is to use the simple example of a tenant paying a landlord cash for his monthly rent. And the landlord obviously not banking that money for purposes of avoiding a paper trail or banking records. And as such, you know, it's out of sight out of mind scenario, you know, I suppose it's very difficult for sauce to pick up on cash transactions.  And as such, you know, you're not paying sauce what is due to them. And I think that is a clear cut example as far as tax evasion is concerned. Now tax avoidance, you know, because that's the legal method, you know, I think sauce is at least somewhat realistic to say, listen, the income doesn't just fall out of the sky, you needed to incur certain efforts, or you needed to incur certain expenses to ensure that you can recover that income. So in order to be just and equitable, we will allow you to deduct those expenses that have been incurred in the production of income in order to reduce the net rental income that you earn, which in turn reduces the net taxable income on which you are taxed at the end of the financial cycle or year. So that's your tax avoidance on a high level. So I like I said, specifically for the production of rental income, I think the most important point of distinguish that we need to make there is that it doesn't relate to improvement to the property, the capital expenditure on the property. So where you improve the asset and you build on an extra garage, or you build a swimming pool, you know, that that's obviously high capital expenses and can fairly quickly diminish any rental income you received in a financial year, you know. So SARS would say that's not a deductible expense in all likelihood in future that will in any event give you the opportunity to earn a higher rental income because of those improvements on the property. So it's to your advantage in the longer scheme of things. So but as far as your traditional expenses is concerned, you know, that's that's all fair play as far as SARS is concerned. And that's why it's ranging as well. I think if we look at the most simplest expenses on a rental property, your rates and taxes that you pay towards the municipality, that's a deductible expense. If you live in a block of flats, and there's a homeowner's association, the levies that you pay towards the body corporate, that's a deductible expense. If you made use of estate agents to advertise the property to find a suitable tenant, that's a deductible expense. Simultaneously, you need to protect that asset against fire or theft or water damage. So you need insurance. Insurance is a deductible expense. Your garden needs to be maintained. That's a deductible expense. I think one of the most important deductible expenses that people tend to forget is the interest on your bond. 100%. So that's that's also an expense. That's money you're borrowing from the bank, you're paying them interest on that money. And that's a deductible expense. And I mean, that normally equates to a very interesting debate amongst property developers. Because I think normally most of us was taught, you need to fear debt. You need to avoid debt. And if you have debt, you need to pay that debt off as quickly as practically possible. But from a practical perspective, considering tax deductibility, that might be your detriment for the simple argument. If I buy a property cash, so I don't owe the bank any money, that's less expenses that I can deduct on a monthly basis. However, if I have my bond, and I've got the interest I'm paying monthly, I can deduct that interest from my taxable income. So theoretically, there's not really an incentive for you to settle your bonds sooner than what is necessary in order to maximize the benefit that you can achieve from that deductibility of the bond interest. And going to your questions and comments at home as we're talking tax on rental income with Vessel Robertson, who's a director at Ediston for the Marlborough Attorneys and the Adams, I am sure you'll cover it now. And they were saying, thank you very much for an informative session. Please show all the advice about tax avoidance. We've certainly, you know, Vessel has given us a really great breakdown of some of those deductible expenses that we should be aware of. And also what doesn't constitute a deductible expense, because I think a lot of landlords want to, you know, upgrade their homes. And you'll sometimes get a contractor in who inflates the scope of the work, because you think, look, I'll be able to have this as one of my tax deductibles. Unfortunately, it doesn't quite work like that. And we've also got here, Rochelle Avidi saying I'm honored to have a boss like Vessel. I learned a lot from him. Thank you, Vessel. So that's somebody who works with Vessel there at the law firm. And we've got Howard Magazzani here on Facebook saying your best bit is to always slightly go on shortfall and declare losses. Your rent can be less than the repayments refinance any property with high surpluses. So that probably speaks to how you structure it, right? And I think it's a, I see Vessel, do you want to come in there with the comment I can already see?  Yeah, that was an interesting comment there from the viewer. Look, I think a lot of people wrongfully have the impression that you can just for years on end incur this multiple amounts of expenses and in such a way reduce your taxable income. Unfortunately, I don't think it's as simple as that. SARS makes use of what they refer to as anti-avoidance measures, specifically for these type of practices as far as rental income is concerned. So that's an intricate piece of legislation. We definitely don't have enough time to go into detail as far as that's concerned. But on a high level, what SARS would do in those circumstances, if you year on year record losses on your property, SARS would come in and say, listen, I think what was going to happen is we're going to ring fence your losses as far as this property is concerned. You're not going to be allowed to offset it against the remainder of your taxable income. If ever in future, you have a taxable income on that rental property by all means, set it off against the ring fence losses. But you can't have these losses year on year to, for the lack of a better description, artificially reduce your taxable liability towards SARS. I think that's also, like I said, it's an anti-avoidance measure and on another level, a similar form of tax evasion. We had a great question from Omeon Ziboutelesi asking, where do you report landlords transacting in cash with no receipts? We're talking about this, you're mentioning this earlier that part of how people, landlords in particular evade taxes by using cash with their tenants and obviously not declaring it. So where would somebody go to report a landlord who does this? Some of that's once again a difficult question. I think the mere fact that, you know, you mustn't put the cart before the horses. The mere fact that a landlord collects the rent from you in cash, it's not in itself, you know, prima facie proof that he is avoiding tax. For all she knows, he hops, skipped and jumped right straight to Capitech, right after that to deposit that money into his bank account. And there's a proper paper trail as far as that's concerned. So I would be careful to make unmerited assumptions as far as that's concerned. But assuming you've got all your ducks in a row and you've got the necessary facts, I mean, normally once you have a rental agreement, it's obviously preferred to have a written rental agreement in place. There's nothing wrong with a verbal agreement, but I would normally advise clients, you know, it's always difficult to dispute a verbal agreement in a court of law. So the written agreement, you know, remains strite as far as I'm concerned. So normally in a written agreement, you would have the information insofar as it relates to the landlord. And if you suspect your landlord of tax evasion, I'm pretty sure your nearest sauce office would find that information valuable. And I think insofar as you've disclosed it to them, you've complied. Well, there's no legal duty on any individual of South Africa to report the crime, but beard as it may, once you've reported that, I'm sure they will, they will investigate that. I think you would probably be wasting your time going to the closest police station. The police station would say that's a civil or a commercial crimes matter. It falls outside their jurisdiction. So I think that would be your best line of approach. Visel, you know, I'm going to ask you something that I've heard a landlord say before and upfront to their defense, I'll assume that they were not doing it to be malicious or to evade tax. And I know it was very early on also in their own property investment journey. And so what this particular landlord had done is they have a normal nine to five job and they had bought, you know, I think it was one or two rental properties at the time. And they obviously have their primary bank account that they've transact with, you know, on a day to day basis. But then they went and opened another bank account also in their personal capacity with a different, you know, financial institution that they wanted to use to collect the rental. They just didn't want to, you know, conflate all the rental money with their everyday money. Nothing wrong with that. Come tax season, you know, they submit their tax returns and they had not, you know, declared firstly the income from the rental properties. And I think to their surprise, you know, SARS came back saying, Hey, but you have this other bank account with this other financial institution, we're seeing it here. And we know that you actually have other properties because we're seeing it here. So it's not, you know, you've got three properties. So what's what's happening with these other two, you know, other incomes? If there are, is it in that other bank account? Just talk us through that, because I think sometimes we're then naively so because I can only position it as you're being slightly naive, because SARS obviously has, you know, access to the number of bank accounts one would have. So if you naively thinking, SARS won't know that you've got a bank account with financial institution X and Y, and potentially collecting, you know, the additional income, the other one, and not your sort of day to day one, help us understand that one. Because I think, like I said, I'm going to assume they're not trying to evade tax, even though I know some other tips to say, just open another bank account, have that money go in there. And the bank account you communicate to SARS via this bank account, you're not going to find out that there's another bank account that, you know, has these funds. I think let's dispel that because newbies make this error. And there's some perhaps because of ignorance, but some because they think they can evade tax in that way. Zama, yeah, that's a difficult question for me to answer. You know, I've never been employed within the offices of SARS.  But I think the reality is what people tend to forget is when we buy properties, records of that get registered with the deed's office. I mean, there's an official public record of you owning a property. You cannot hide the fact that you own any movable property in the Republic of South Africa. You can do some fancy legal footwork and register it in a company which shares of the company is held by a trust and you're the beneficiary of the trust. You know, that's all good and well, you can put various layers between yourself and the property. But there is an official public record as far as that property is concerned. And I think it becomes even more problematic where you are the owner of multiple properties.  I mean, I'm sure they target specific net worth individuals as far as they feel that that's the most likely possibility of them recovering taxable income. And if SARS, I don't believe it would be too difficult for them to do that type of audit or a lifestyle audit and come to the conclusion that you own three, four, five multiple properties, yet you are accumulating year on year losses or it's not even reflecting, you know, I see you've got a 95 job. I see you've you've submitted your payers, you earn or your tax returns for via your financial manager, the work, that's all good and well. But there's these two, three other properties, you know, I think SARS will find it strange that you've got two, three other properties and there's no income coming in from that. I mean, I don't think the average person has got the luxury of being in that position to maintain the financial responsibilities yet not having any financial income derived from that. So I think that would be the type of red flags on SARS side and that would also depend on what the audit outcomes would have been in previous years on your tax submission. But you know, that's I would call that an educated guess from my side. I'm yet to see the intricate workings of the SARS office. Yeah, yeah. And I think one of the things that I also realized I only started getting audited by SARS after getting the properties. So prior to that, you know, I think I submitted that once we missed the two years, the moment I got the, you know, the properties then started getting audited. And I think the benefit was because I worked with a professional who, you know, did the work, it was easy then for me to manage and it's always a clean audit and they're happy with it. So you do also need to understand that the moment property comes in, they will scrutinize what you have submitted. And if as Howard was leading to earlier on or pointing to early on, when you want to rather declare a loss, they will, they will audit, right, to actually get a sense of is it in fact a loss or are you thumb sucking? They'll want to see all the proof that you're submitting, as far as the calculations that you've also made. So those things are always important to, you know, to pay in mind. But as we wrap up this evening, you know, any tips for our viewers at home who are obviously have rental properties when it comes to handling their tax affairs on the income on their rental properties. I think Zama in summary, when it comes to property ownership or multiple property ownership, there's an array of factors that needs to be taken into consideration. Obviously, tax is just a small piece of that. There's questions to ask regarding security or how do you protect your assets in the situation of an insolvency or a sequestration, or from a state law, you know, when you pass away, what is the best structure to hold your assets into also minimize your tax obligations at date of death and and ensure continuation of your assets to the fellow business owners or fellow family members. So you've alluded to it during this entire podcast. And I think I agree with you. It's with imperative importance. You know, I always say focus on your strengths and know your weaknesses. It's imperative to get accountants on your side. It's imperative to get legal professionals on your side.  But I think that's a small price to pay to sit with such a professional for an hour or two or three and make sure your affairs are in order compared to not doing it and having to pay excessive school fees in having to battle with SARS or other issues at a later stage. You know, it's easier to do things right at the beginning, as opposed to having your accountant or lawyer coming in after the fact and play proverbial janitor in trying to clean up the mess that's occurred. That's normally a much more expensive exercise. That's where we're going to leave it at this evening. Thank you so much for joining us on the show. Thank you very much, Zama. And that is Vistle Robertson, who's a director at Edelstein for the Madver Attorneys, wrapping up the Friday edition of the private property podcast with myself, Osama and Dunwoa Kumailo. The team has let me know that in Kulungwe, unfortunately, did not claim that 500 rands. And so we're going to have a roll over. And of course, 1000 rands is now in the money bag for Monday evening. That's where we're going to leave it this evening. It has been a pleasure to be with you this week. You can look forward to the Home Shoppers show with Chad at 8pm. I'll be back on the screens on Monday at 7pm. Hope you're going to have a great weekend. And as usual, hope you'll be staying home and staying safe.


A fiery horse with a speed of light, a cloud of dust, and a hearty high old silver, the lone ranger. With his faithful Indian companion, Tonto, the daring and resourceful masked rider of the planes led the fight for law and order in the early western United States. Nowhere in the pages of history can one find a greater champion of justice. Return with us now to those thrilling days of yesteryear, from out of the past come the thundering who beat the great horse Silver, the lone ranger rides again. Bill Jones was known in several communities as Oyster Bill. When he extended his territory and drove his little wagon into the cattle country, he found an exceptionally favorable market. Canned oysters he learned were a rare delicacy and people clamored to buy his wares. Business had been brisk in the town of Pine Knob and Oyster Bill carried a sizable amount of cash when he drove west from the community. He sang lustily as he rode along. When his song was ended, he heard approaching hoop beats. It takes real selling to make him start running after you. Let me see now. Mask man, get up there. Get the horse hold up there. Get the horse hold up there. Hold up. Hold up. Hold up. Don't shoot, mister. I'll give you my cash. I'm not after your money.   No, I'm not an outlaw. Well, I asked you a question. Well, if this don't beat all. Even the owl hoots are after my oysters. I'm your man, friend. Oyster Bill, a purveyor of the most salubrious chunks of saltwater eating you ever sunk in our tooth in there. And it don't matter where your money come from, it's good with me. I don't want to buy your oysters. I followed you here to stop you from selling them. Stop me? Why? The oysters you sold to people at Twin Falls were bad. Almost half the town was taken ill from eating them. Well, you can't blame that on me. I didn't at first, but it's always a big fella. Then when I found out that all the oysters you sold were spoiled, I came after you. Well, I... Now look, there's no need to have any hard feelings, mister. If some friends of yours don't feel so well, I'll make it good for them.  You mean you'd continue to sell those oysters, even though you know they're bad? Well, now I knew they weren't top quality when I bought them, not at the price I paid. But, uh, heck, they can't all be bad.  Murderer? Me? I should say not. I wouldn't kill anybody. Back at Twin Falls, three men would have died if the doctor hadn't gotten there in time. Oh, God, I didn't know people would get that sick. Then you knew they might become ill? Well, I... You knew those oysters were likely to be spoiled. I found a suspicion something was wrong with them. But I never figured on killing. That's going too far. Did you sell many in Pine Knob? About a dozen cases. And those people must be warned. Do you have their names? Yeah. See, I better go back and talk to them. We'll go with you. Don't you worry about my sneaking out on this now, mister. I've flim-flammed people from St. Joe to the Pickle. Sold them snake oil, rain makers, and, oh, plenty more. But maybe they got stuck. But nothing I ever did cause folks to die. And I don't aim to start now. Oh, wait a minute. What's the matter? I just remembered. A box of oysters for the Lazy B outfit should be coming in on this afternoon's stage. Jack Gurney out there is planning a big blowout. Then we'll have to intercept that cargo. The stage is to swing around to the ranch and drop it off before it goes to Pine Knob. Do there about half an hour. That's bad. Lazy B ranch hour right from here. Bill, you get back to Pine Knob. Not on our right cross-country and try to stop the stage before it gets to the Lazy B. You can depend on me. I'm going to. But remember this. If you try any tricks, I'll crack you down no matter where you go. Don't you worry now. I'll take care of my end. Get up there. While a suddenly sobered salesman speeded back toward Pine Knob, the Lone Ranger and Tonto set off to catch the stage before it reached the Lazy B. Aboard the big butterfield, the guard and driver had no hint of what was to come. Get up there. We're going to be lating up with this extra driver without curing Lazy B in a round. Get on. I sure wish we could stop over for a while at the Lazy B and get in on that chin digger habit. You and them horses would taste mighty good. Yeah, sure would. My missus can't see spending a lot of money just for something special to eat. Yeah, maybe we can figure out some reason for stopping on the next run. Get on there. Can't afford to be wasting time now with all that money to be delivered to the bank. Yeah, funny thing. Impacting so much cash in a plain wood box. That's only on the outside. It's lined with metal. Stage rockers. They're coming up behind us. I'll get them. Oh, pull up there. Pull up, Tom. We can't do nothing now. He smashed my shotgun. Whoa, whoa, whoa, whoa, whoa, whoa. Most of them are over. Oh, brother. Oh, brother. I must have a box you're carrying. There'll be no gun play unless you ask for it. Not me, mister. Not after that one sample of your shooting. Watch them, Tom. I'll climb up and get it. Ah, what are you doing? Beats me how you fellas find out these things. Just learned about it a few minutes ago. I'd have sworn nobody knew about that box of money except the marshal, the bank, and us. There. I'll pull them off. Did you say money?  You don't hold up a stage for a box of oysters. That's right. The two boxes do look a little alike. I came a sabby. We hear many horses. Yes, I see them. They're coming fast. Ha ha! Looks like you came at the wrong time, mister.  There's too many riders for that. I don't recognize that lead horse. Buck Solar and his gang must be after the money. What we do? There's too many of them for us to fight. Unhitch two of the horses so these men can get away. Do it quickly. Let me do it. You mean you're letting us get away? Not time for talk now. Get moving. We can ask questions after we get some distance between us and them road agents. Solar's a killer. We don't have much time. I just want to throw this box down first. Come here. Get out of here, Tutto. Me take box. I want to leave it there. Come on, Silver. Get him out of this town. They're a sure driver. I'll get him. Come on, Silver. Easy fellow. I've got you. This side. Into the brush quickly. We'll hide him there. Put him over here. Lift him down, Tutto. Be careful. He got him now. Is he hurt bad? No, I don't think so. See what you can do for him, Tutto. The guard now. Take a look at the gang. You do it. You'll see. If he picks bandage, then you'll feel better. Thanks. You're doing all right. All right. They're leaving. How is he, Tutto? He picks me up front. We'll get the stage and your partner can drive you back to town. What about you? Tutto and I are going after Soler. At about time, he was brought to justice. The outlaw gang rode into a nearby wood where they scattered in all directions. Later, they reunited to move single file down a street. Presently, they reached their destination, a cave partially concealed by the trees growing into water's air. Stay outside on guard, Frank. I sure would like to see what's inside that box. Don't worry. You'll get your share and I'll get out there. All right. I just thought... I'll do the thinking around here. Bring that box over here, Blackie. There she is. Give me a knife. I'll open her up. Find out whether that tip we got was worth it. Those zombies who tried to get her to head over sure got away in a hurry. As lucky they did, they wouldn't have left her alive. What's all that? I don't know. Looks like the gold was packed in cans. Yeah, I'll take one out. What's that label say? Oysters. Oysters? Let me pull out the rest of them cans. More oysters. Blackie, I got the wrong box. Look at the label that was on it. Let me see it. The dress to the pine knob bank. Boys, we've been took in. But how? Why should anybody be sending oysters to a bank? Only one place to find out. Hands at the stage office. Somebody switch boxes on us. They're gonna wish they didn't. Get your horses, boys. What are we gonna do with these oysters? No point in just leaving them here, is there? That's right. Let's eat them. Sure, that's the idea. They'll be crying. Hell, I guess a little delay won't matter. Dig in, boys. By the time the Lone Ranger and Tonto had taken care of the driver's wound and made him comfortable in the stage, 15 minutes had gone by. As soon as the stage was on its way, they set out to follow the trail of the bandits. Why we follow gang? We fight them? No, Tonto. We're not taking on 15 minutes one time. If we can find their hideout, we'll go for the sheriff. Tracks go into wooden there. And we'll have to move cautiously. The keen eyes of a masked man and his Indian companion unraveled the maze of tracks the outlawed had planted and finally reached the stream. Holding their horses to a snail's pace, they went downstream, searching every foot of bank for a sign that the bandits had turned off. I'm not leaving the stream yet. I will go farther downstream. I'm not far away.  These trees will give us protection. Shotguns and caves. You think that hideout? It's possible, Tonto. Usually, it's going to be cool. Come on, we're going to see. We not go for chair? No, not yet. I don't think the gang is in the cave. That lookout wouldn't have fired unless he was nervous, and alone we'll find out. The Lone Ranger and Tonto left their horses and moved noiselessly through the underbrush. They made their way close to the cave. They could see one man standing in the bushes at the cave entrance, swinging his rifle nervously from side to side. The masked man moved forward cautiously. Stop that rifle. You're covered. Mess me. Covered. I won't argue with you. That's better. Where are the others? They'll be coming back here in a few minutes. You better get out of here fast. I don't scare easily. Where'd they go? You won't find out for me. You're wasting time. I want to know where they went. None of your business. No. No, wait. Don't hit me. I'll talk. Where did they go? To the stage officer. They discovered that the labels on the boxes had been switched. They eat the oysters? Yeah, but how'd you know about that? How long ago did they leave? About an hour. Why? Take this man back to Pine Knob. Turn him over to the sheriff. Let me do it. Tell the sheriff about Solder's gang. The money was most likely delivered to the Lazy B. And what do you do? I'm going to the Lazy B. The money was dropped off at the ranch. Solder will learn about it at the stage office and come after it. All right, get moving. There isn't much time. Come on, Joe. Come on. The curtain falls on the first act of our Lone Ranger story. Before the next exciting scenes, please, permit us to pause for just a few moments. How to continue our story. Meantime, the stage carrying the guard and driver arrived at the stage office in town. The stage was held up. They waited in the driver. Somebody give him a hand. Can't wait to talk, man. I'll tell the sheriff about it. They did get a box of gold, though. Hey, guard. Please, here a box on there for the Lazy B spread. Yep, there is. A box of voice as far as I know. I'll get it for you. Good. Don't let it slip. I got it. Thank you. I got to get going on and make my report. Well, it's under the sure or heavy.  Don't get indigestion, bro. Come out, needy. I got enough to feed out there already. Hey, let me get through to my buck, boy. It is. Well, adios, shall we? The journey drove out of town. The guard, followed by the stage driver, entered the sheriff's office where Pete Jackson, deputy sheriff, was sitting at a desk. We come to report a holdup. Holdup, huh? They get anything? They sure did. They got away with a box of money. That's what. Better have the sheriff get a posse and go after them coyotes. The holdup was back along the trail a few miles near the big bend. Fact is, we were held up twice. That's right. First by a masked man in an Indian, then the others come along. The second holdup was pulled by Salter and his gang. Salter and his gang, huh? And they got the box of money. Wait a minute, deputy. I recollect now that the masked man was fooling around with the labels on that box, and another one we had. The other one was a box of oysters for the lazy bee spread. Could be them boxes got mixed up. We'll soon find out. As soon as the sheriff gets going, I'll ride out to the lazy bee for a look. While the Lone Ranger raced toward the lazy bee ranch to bring a warning of a raid by Buck Salter and his gang, the ranch was preparing for a different sort of occasion. Jack Gurney, the owner, was celebrating the paying off of his mortgage. All the hands were gathered in the ranch house, waiting expectantly for the promised delicacy. Well, here she is, boys. The whole box of oysters, just like a promise. Their stage was held up. The driver was hurt. Still, they got it to us on time. Didn't even have time to open the box. I will open it for you, boss. That's a good idea.  You can have the honor of cracking a rope. Hand me that axe, then. Careful, Tex. Remember, that isn't killing one. Take it easy. Don't you worry none about me. I want the oysters just as much as you. What's this? Let me see that, Tex. What is it, boss? What's all those bundles? They look like oysters to me. Hey, somebody's made a mistake, boys. This is bags of gold. Hey, that sounds like the sheriff's deputy. Hey, we're all in here, Pete. Come on in. Wonder what he wants. Buddy, Pete, what brings you out here this time of day? Well, there it is. He was right. What are you talking about? The money. There might be in the box a stage left here. What's this all about? It's a dinner thing you ever heard of. The stage came into town a while ago, and the driver said he'd been held up twice, one right after the other. Twice? We only heard about once. First, it was a masked man and an Indian. But before they could get the money box, Buck's soldier and his gang came along, and they had to get. He did stop long enough to bandage up the driver after a soldier's men got him. That don't sound much like road agents to me. That's what I thought. Anyway, the driver said he noticed the masked man fooling with the tags on the boxes. He didn't think about it until after he got to town, so I came out to see. That's what he must have done, all right, because this box was addressed to me. You mean to say them thieves and coyotes made off with our oysters? It looks that way. Well, they're low down, morph-eating rattlesnakes. It's bad enough when they rob a stage and they start fooling around with stuff that belongs to us. They're getting downright personal. Are we going to put up with that boy? No, let's get him. That's my way of thinking, too. You better tell Cookie to hold on to that chow, Mr. Gurney. And we'll get something to tie this over while me and the boys go out for them oysters. Now, wait a minute, boys. Share them in a posse. You're out after them right now. How about you coming with us, Pete? I'd like to, but my job is to ride herd on this cache until the sheriff gets here. Well, you tell the sheriff to sit back and take it easy. We'll bring that gang in ourselves. So maybe dragging the tapes a little, but we'll get them stealing our oysters. Let's go! Gurney and the deputy sheriff looked ruefully at the heat table at each other and then without a word sat down. Well, bring on the steaks, Cookie. There'll be two of us eating anyway. Well, help yourself, Pete. Sure. No sense in letting all this food get cold. Passive taters. Your cook sure did himself proud of these vitals today. Oh, yeah. It's a shame the boys didn't stay for it. But they were so all fired sore about the oysters I don't think they'd have enjoyed the meal anyway. I'd like to go after Saul to myself, but the sheriff figured the money was more important, so I had to come out here. I didn't expect to have all this thrown in, too. I could go for some more coffee. How about you? Another cup wouldn't hurt. Thanks. Funny thing about that masked man switching the tags on the boxes. Can't figure out why he did that. Well, it might be he didn't want another gang to have what he couldn't take for himself. I'll hoot your funny critters that way. I don't know. Somehow I keep thinking there's more to it than that. No way of finding out, I suppose. Somebody riding up. Can't be the posse. I only heard one horse. I'll see who it is. That's right. You will marry me. You can put your gun away. I'm not an outlaw. Who are you? There's no time for explanations now. Did the stage bring you a chest of money instead of oysters? Hold on. You want us to tell you where the money is so you can get your gang and steal it? Now listen to me. Buck's holder found out that he'd stolen the wrong box. The money is here. He'll be coming after it. And he'll kill anybody who stands in his way. What's your party, miss? I came to warn you.  I'll go back to town and bring a posse. Ah, that's a laugh.  Gunny, this is a trick to find out how many men you have here. All right. Hand over those guns. You're wasting time. They had a big start on me, so they may be here any minute. You may get sound mighty convincing, mister, but we're not falling for it. Them outlaws are on the way.  And you'll be in here with us. Now hand them over. Check it. There's somebody sneaking behind the car. I'll get him. It's too late. They're here. One of you get in the kitchen. Hold them off from that side. We can cover the front here. Great. Cookie and I can cover the back there. Good. Take that side, Jackson. I'll cover this one. If we show them, we mean business. I guess I owe you an apology, mister. You did your best to warn us. I think I got one. That's all right. We can hold them off until the lazy bee riders hear the shooting. Can't tell how long that'll be. They wrote out an hour ago to look for the oysters. Said they wouldn't be back till they got them. And they're just the four of us. Well, we can hold them off until dark. Boys, I'm back. Well, then it'll be curtains for all of us. Fox Solter watched the unequal battle with mounting fury as four men held off fifteen. Time and again he ordered his men to rush the house, but a deadly, accurate hail of lead kept the outlaws pinned down. The slowly setting sun only added to his anger. Blast him. We've got to get in that house fast. You saw what happened last time we tried to rush him buck. We lost two good men. I don't care if we lose ten men. I want that money. You're rushed. It'll be dark soon. Then we can get him without any trouble. You're local. You think Gurney's riders are going to stay away forever? It's our only chance. What's the matter with you? I don't know. I've had a funny feeling in my stomach. It's been getting worse all the time. I'll forget it. This is more important. Buck, I... this pain... You're going soft on me, eh? Hurley! Hurley, you hear me? I'll forget it. Tex. Hey, Tex! What's the matter with them? The oysters. They must have been bad. You didn't need any. But all the rest of us had doubled up so we can hardly move. All right. I'll work it alone. Inside the ranch house, the four men were tense. Always alert against further attack. Then Jackson pointed in astonishment. Look. His soldier coming out into the open. He's walking right toward us. I wonder. It's a trick. I'm not taking any chances. Open up in there. I want to talk to you. Morgan, we can hear you through the door. I'll go out. You keep me covered. It's too dangerous. His men will cut you down. You listen to him. All right, soldier. Let's hear what you have to say. Who are you? Never mind that. Speak your peace. All right. I've given all of you one last chance. Leave right now and you get away with the whole skin. And if we don't... Then we rush the house and not one of you comes out alive. I'll take your choice. Soldier, I think you're blotting. I'm coming out to get you. I'm warning you. Come back here. You'll be killed. This is the showdown, soldier. You asked for a... You got him. There's a rest of the gang. What happened? Soldiers wounded and his men are sick. We'll have to get them to a doctor run away. Cheat. Yes. They ate the horses that were intended for your party. You mean there was something wrong with them? Yes. I tried to get them from the stage because they were spoiled. The soldier in his gang came up before I could get the box off. You were the one who switched the labels. That was all I had time to do. And these hombres ate the bad horses. Yes, and they took effect. I'll go to town. You follow as quickly as you can. Well, I'll be in defeat. My boys are chasing all over the county looking for these hombres when they're right here all stretched out. Oh, yes, you gotta hand it to that masked man for they can quit. Well, I've heard stories told about the Lone Ranger that were... By golly, that was the Lone Ranger. What you've just heard is a copyrighted feature of the Lone Ranger Incorporated.