NU-B question about including other files

[Maya]

I have a list of programs that need to be included in every new Makefile, the 
name of this make file is
Make.jme and it looks like this:
# Makefile.jme

# lib to be included
EXCEPTION_H = ../some/directory/exception.hpp
EXCEPTION_C = ../some/directory/exception.cpp

STRTOOLS_H  = ../some/directory/strtools.hpp
STRTOOLS_C  = ../some/directory/strtools.cpp

IO_BASE_H   = ../some/directory/io_base.hpp
IO_BASE_C   = ../some/directory/io_base.cpp

# Flagas
JMECFLAGS= -Wall -Wnon-virtual-dtor -g -ansi

# Variables
LIB_OBJS = exception.o strtools.o io_base.o

exception.o: $(EXCEPTION_H)
    $(CC) $(JMECFLAGS) -c $(EXCEPTION_C)
    
strtools.o: $(STRTOOLS_H)
    $(CC) $(JMECFLAGS) -c $(STRTOOLS_C)
    
io_base.o: $(IO_BASE_H)
    $(CC) $(JMECFLAGS) -c $(IO_BASE_C)

--------- eof -----------
I also have a "Makefile" in this Makefile I make a call to 'include' the 
"Makefile.jme" and it looks like this:
# name Makefile

# Compiler name
CPP=g++

# Libraries to be included
include Makefile.jme
# Flagas
CFLAGS= -Wall -Wnon-virtual-dtor -g -ansi

# Variables
OBJS = test.o
       
EXEC = Test

#Application name
my_app: $(OBJS) $(LIB_OBJS )
    $(CPP) $(LDLIBS) $(OBJS) -o $(EXEC)

main.o: test.cpp
    $(CPP) $(CFLAGS) -c test.cpp

clean:
    rm -f *.o
    rm -f $(EXEC)

PHONY: clean
-------- eof ---------
When I run make it only creates the exception.o form "Makefile.jme", but never 
any of the other files. 

Can any one hel?

-- 
You experience miracles everyday, the first one today happened when you first 
opened your eyes!
     --- Jorge Escalante


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