f DR J GUNN DENTIST PN Ofllco ltoutns 3 und 5 Walsh Hlk McCook A G BUMP V Real Estate and Insurance First door south of Foams gallery McCook Nebraska C n BoihK C E Eldueu BOYLE ELDRED AXTOKNEYS AT I AW Lone Distill co Ione 41 Rooms 1 and second floor PoEtofllce HmldiuH Mctool Neb J H WODDELL McCOOK NEB LIVE STOCK and REAL ESTATE AUCTIONEER 23LCalI at Citizens Bank For Dates JOHN E KELLEY ATTORNEY AT LAW and BONDED ABSTEACTE McCook Nebraska C3Anantor Lincoln Land Co and of McCool Wator Works Olllco in Postoliico building Dr A 1 FINCH OSTEOPATHIC PHYSICIAN and OPTICIAN Office days Tuesdays Wednes day Thursdays and Saturdays Office iu Post Office Bldg - Phone 13 GATEWOOD VAHUt DENTISTS Office over McAdams Store Phone 190 Middleton Ruby PLUMBING and STEAM FITTING All work guaranteed Phone 182 McCook Nebraska Mike Walsh DEALER IN POULTRY and EGGS Old Rubber Copper and Brass Highest Market Price Paid in Cash Now location just across street in P Walsh I building I flcCook - Nebraska I Go Somewkr Winter Tourist Rates Winter Tourist excursion rates to Florida to the Gulf country and to Southwestern and Cuban re softs Homeseekers Excursions Cheap rate excursions the first and third Tuesdays of December to Kansas Oklahoma the Gulf country Colorado Utah Wyom ing Big Horn Basin Montana and the Northwest Ask your nearest agent or write the under signed Big Horn Basin and Yellow- stone Valley District We help you buy land Person ally conducted landseekers ex cursions in charge of Mr D Clem Deaver are run on the first and third Tuesdays in December to the Kinkaid free land district in northwest Nebratka to the Big Horn basin and to Yellowstone Valley near Billings Montana Put your money in land and let us help you find locations at the early and ground fioor prices you can homestead under the govern roent ditch or take up land under the Carey act at 50c per acre plus the cost of water There is no section of the west with a more active and certain irrigation devel opment than the Big Horn barin Write D Clem Deaver General Agent Landseekers Information Bureau Omaha No charge for his services R E FOE Ticket Agent McCook Neb L W WAKELEY G P A Omaha Net MHHHMHH jbBlkigSiia Y ltfJEifffii I tft MiMpJfilfcl xsni jftfr7 zr continued fbom paoh tiikeis Bum total of changes represents tho public good This meuus that the sub ject cannot with wisdom be dealt with in the year preceding a presidential election because as a matter of fact experience lias conclusively shown that at such a time it is Impossible to get men to treat it from the standpoint of the public good In my judgment the wise time to deal with the matter is immediately after such election Income Tax and Inheritance Tax When our tax laws are revised the question of an income tax and an in heritance tax should receive the care ful attention of our legislators In my tune it was not evaueu uy tne very men whom it was most desirable to have taxed for if so evaded it would of course be worse than no tax at all as the least desirable of all taxes Is respoiuung increase ana uuraen oi tax ation The government has the abso lute right to decide as to the terms especially appropriate for the impost tion of a tax Laws imposing such taxes have repeatedly been placed upon the national statute books and as repeatedly declared constitutional by the courts and these laws contained the progressive principle that is after a certain amount is reached the be quest or gift in life or death is in creasingly burdened and the rate of taxation is increased in proportion to the remoteness of blood of the man re ceiving the bequest These principles are recognized already in the leading civilized nations of the world In Great Britain all the estates worth 3000 or less are practically exempt from death duties while the Increase is such that when an estate exceeds 3000000 In value and passes to a distant kinsman or stranger in blood the government receives all told an amount equivalent to nearly a fifth of the whole estate In France so much of an inheritance as exceeds 10000000 pays over a fifth to the state if it passes to a dis tant relative The German law is es pecially interesting to us because it makes the inheritance tax an impe rial measure Avhile allotting to the individual states of the empire a por tion of the proceeds and permitting them to impose taxes in addition to those imposed by the imperial govern ment Small inheritances are exempt but the tax is so sharply progressive that when the inheritance is still not very large provided it is not an agri cultural or a forest land it is taxed at the rate of 25 per cent if it goes to dis tant relatives There is no reason why in the Unit ed States the national government should not impose inheritance taxes in addition to those imposed by the states and when we last had an inher itance tax about one half of the states levied such taxes concurrently with the national government making a combined maximum rate in some cases as high as 23 per cent The French law has one feature which is to be heartily commended The progressive principle is so applied that each high er rate is imposed only on the excess above the amount subject to the next lower rate so that each increase of rate will apply only to a certain amount above a certain maximum The tax should if possible be made to bear more heavily upon those residing without the country than within it A ueavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like tax would be on a smll fortune No ad vantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmis sion in their entirety of the enormous fortunes Avkich would be affected by such a tax and as an incident to its function of revenue raising such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to man hood We have not the slightest sym pathy with that socialistic idea which would try to put laziness thriftlors ness and inefficiency on a par with in dustry thrift and efficiency which would strive to break up not merely private property but what is far more important the home the chief prop upon which our whole civilization stands Such a theory if ever adopt ed would mean the ruin of the entire country a ruin which would bear heaviest upon the weakest upon those least able to shift for themselves But proposals for legislation such as this herein advocated are directly opposed to this class of socialistic theories Our ACKWMb of the department of justice during the past few years has been such as to make It evident that no man stands above tha law that no corporation is bo wealth that it cannot be held to account The department of justice has been as prompt to proceed against the wealthiest malefactor whose crime was one of greed and cunning as to proceed against the agitator who in cites to brutal violence Everything that can be done under the existing law and with the existing state of pub- lie opinion which so profoundly I I ences both the courts and juries has j which the national i been done but the laws themselves jurisdiction The m need strengthening in more than one judgment both of these taxes should j important point They should be made be part of our system of federal taxa tion I speak diffidently about the in come tax because one scheme for an in come tax was declared unconstitution al by the supreme court while in addi tion it is a difficult tax to administer In Its practical working and great more definite so that no honest man can be led unwittingly to break them and so that the real wrongdoer can be readily punished Moreover there must be the public opinion back of the laws or the laws themselves will be of no avail At care would have to be exercised to see while the present average juryman un doubtedly wishes to see trusts broken up and is quite ready to fine the cor poration itself he is very reluctant to find the facts proven beyond a reason able doubt when it comes to sending to iuu iav which uuara neavuy upon uie jail a member of the business corn honest as compared with the dishonest j munity for indulging in practices man Nevertheless a graduated In which nre profoundly unhealthy but come tax of the proper type would be wllIcll unfortunately the business com a desirable feature of federal taxation I has mimity grown to recognize as and it is to be hoped that one may be weU lligh normal Both the present devised which the supreme court will condition of the law and the present declare constitutional The Inheritance temper of juries render it a task of ex tax however is both a far better treme difficulty to get at the real method of taxation and far more wrongdoer in any such case especially portant for the purpose of having the by imprisonment vet It is from every fortunes of the country bear in pro- standpoint far preferable to punish the portion to their increase in size a j priine offender by imprisonment rather than to fine the corporation with the attendant damage to stockholders The two trreat evils in tho execution upon which a man shall receive a be 1 Gf our criminal laws today are senti quest or devise from another and this mentality and technicality For the point in the devolution of property is iaticl the remedy must come from the aim is to recognize what Lincoln point ed out the fact that there are some respects in whi ih men are obviously not equal but also to insist that there should be au equality of self respect and of mutual respect an equality of rights before the law and at least an approximate equality in the conditions under whicli each man obtains the chance to show the stuff that is In him when compared to his fellows A few years ago there was loud com plaint that rlie law could not be in voked against wealthy offenders There Is no such complaint now The course hands of the legislatures the courts and the lawyers The other must de pend for its cure upon the gradual growth of a sound public opinion which shall insist that regard for the law and the demands of reason shall control all other influences and emo tions in the jury box Both of these evils must be removed or public dis content with the criminal law will con tinue INJUNCTIONS Abuses of This Judicial Institution Should Be Stopped Instances of abuse in the granting of Injunctions in labor disputes continue to occur and the resentment in the minds of those who feel that their rights are being invaded and their lib erty of action and of speech unwar rantly restrained continues likewise to grow Much of the attack on the use of the process of injunction is wholly without warrant but I am constrained to express the belief that for some of It there is warrant This question is becoming more and more one of prime importance and unless the courts will themselves deal with it in effective manner It is certain ultimately to de maud some form of legislative action It would be most unfortunate for our social welfare if we should permit many honest and law abiding citizens to feel that they bad just cause for re garding our courts with hostility I earnestly commend to the attention of tho congress this matter so that some way may be devised which will limit and wrongs of capital and the na tional government must always see that the decision of the court is put into effect The process of injunction is an essential adjunct of the courts doing its work well and as preventive measures are always better than reme dial the wise use of this process is from every standpoint commendable But where it is recklessly or unneces sarily used the abuse should be cen sured above all by the very men who are properly anxious to prevent any ef fort to shear the courts of this neces sary power The courts decision must be final The protest is only against the conduct of individual judges in need lessly anticipating such final decision or in the tyrannical use of what is nominally a temporary injunction to accomplish what is in fact a permanent decision Accidents The loss of life and limb from rail road accidents in this country has be come appalling It is a subject of which the national government should take supervision It might be well to begin by providing for a federal in spection of interstate railroads some what along the lines of federal j tion of steamboats although not going so far Perhaps at first all that it would be necessary to have would be some officer whose duty would be to investigate all accidents on interstate railroads and report in detail the causes thereof Such an officer should make it his business to get into close touch with railroad operating men so as to become thoroughly familiar with every side of the question the idea being to work along the lines of the present steamboat inspection law The national gdvernment should be determine it while the workman and his family would be relieved from a crushing load With such a policy would come increased care and acci dents would be reduced in number The national laws providing for employers liability on railroads engaged iu inter state commerce and for safety appli ances as well as for diminishing the hours any employee of a railroad should be permitted to work should all be strengthened wherever in actual practice they have shown weakness They should be kept on the statute books in thoroughgoing form The constitutionality of the employ ers liability act passed by the preced ing congress has been carried before the courts In two jurisdictions the law has been declared unconstitution al and in three jurisdictions its con stitutionality has been affirmed The question has been carried to the su prt cojil the case has been heard by that tribunal and a decision is ex pected at an early date In the event that the court should affirm the consti tutionality of the act I urge further legislation along the lines advocated in iny message to the preceding con gress The practice of putting the en tire burden of loss to life or limb upon the victim or the victims family is a form of social injustice in which the i tion providing limited but compensation for accidents workmen within the scope of the fed eral power including employees of navy yards ami arsenals In other words a model employers liability act far reaching and thoroughgoing should be enacted which should apply to all positions public and private over government lias number of accidents to wage workers including those that are preventable and those that are not has become appalling in the me chanical manufacturing and transpor tation operations of the day It works grim hardship to the ordinary wage worker and his family to have the ef fort of such an accident fall solely up on him and on the other hand there are whole classes of attorneys who ex ist only by inciting men who may or may not have been wronged to under take suits for negligence As a matter of fact a suit for negligence is gen erally an inadequate remedy for the person injured while it often causes altogether disproportionate annoyance to the employer The law should be made such that the payment for acci dents by the employer would be auto matic instead of being a matter for lawsuits Workmen should receive certain and definite compensation for all accidents in industry irrespective of negligence The employer is the agent of the public and on his own responsibility and for his own profit he serves the public When he starts in motion agencies which create risks for others he should take all the ordinary and extraordinary risLs involved and the risk he thus at the moment as sumes wm ultimately no iissuincii as it ought to le by the general public Only in this way can the shock of the accident be diffused instead of falling upon the man or woman least able to bear it as is now the case The com munity at large should share the bur dens as Avell as the benefits of indus try By the proposed hiw employers would gain a desirable certainty of obligation and get rid of litigation to the abuse of injunctions and protect I United States stands in unenviable those rights which from time to time it unwarrantably invades Moreover discontent is often expressed with the use of the process of injunction by the courts not only in labor disputes but where state laws are concerned I re frain from discussion of this question as I am informed that it will soon re ceive the consideration of the supreme court The federal courts must of course decide ultimately what are the respec tive spheres of state and nation in con nection with any law state or national and they must decide definitely and finally in matters affecting individual citizens not only as to the rights and wrongs of labor but as to the rights prominence In both our federal and our state legislation we have with few exceptions scarcely gone further than the repeal of the fellow servant prin ciple of the old law of liability and in some of our states even this slight modification of a completely outgrown principle has not yet been secured The legislation of the rest of the indus trial world stands out in striking con trast to our backwardness in this re spect Since 1S93 practically every countiy of Europe together with Great Britain New Zealand Australia Brit ish Columbia and the Cape of Good Hope has enacted legislation embody ing iu one form or another the com plete recognition of the principle v hich places upon the employer the entire trade risk in the various lines of in dustry I urge upon the congress the enactment of a law which will at the same time bring federal legislation up to the standard already established by all the European countries and which will serve as a stimulus to the various states to perfect their legislation in this regard Eight Hour Law The congress should consider the ex tension of the eight hour law The con stitutionality of the present law has recently been called into question and the supreme court has decided that the existing legislation is unquestionably within the powers of the congress The principle of the eight hour day should as rapidly and as far as prac ticable be extended to the entire work carried on by the government and the present law should be amended to em brace contracts on those public works which the present wording of the act has been construed to exclude The general introduction of the eight hour day should be the goal toward which we should steadily tend and the gov ernment should set the example in this respect Strikes and lockouts with their at tendant loss and suffering continue to increase For the five year ending Doc 31 1003 the number of strikes was greater than those in any previous ten years and was double the number Jn the preceding five years These fig ures indicate the increasing need of providing some machinery to deal with this class of disturbances in the inter est alike of the employer the em ployee and the general public I renew my previous recommendation that the congress favorably consider the progressive programme Capital and Labor It is certain that for some time to come there will be a constant increase absolutely id perhaps relatively of those among our citizens who dwell in cities or towns of some size and who work for wages This means that there will be an ever increasing need to consider the problems inseparable from a great industrial civilization sse -- a model employer It should demand ter of creating the machinery for com- J Vice In its cruder and more archaic the highest qualiry of service from I puisory Investigation of such industrial forms shocks everybody but there is each of its employees and it should controversies as are of sufficient very urgent need that public opinion care for all of them properly in re- j nltude and of sufficient concern to tho should be Just as severe In condemna turn Congress should adopt peopk jf the country as a whole to tion of the vice which hides itself be definite warrant the federal government in hind class or professional loyalty or to all taking action t which denies that it is vice if It can Tlie need for some provision such cape conviction in the courts The pub- investigatioii was forcibly illustrated He and the representatives of the pub- duiing the past summer A strike of He the high officials whether on the telegraph operators seriously interfered bene or iu executive or legislative with telegraphic communication cans- Billons need to remember that often ing great damage to business Interests the most dangerous criminals so far as and serious inconvenience to the the life of the nation Is concerned are oral public Appeals were made to me from many parts of the country from city councils from 1 iards of trade from chambers of com icrce and from labor organisations m iig thnt steps be taken to lermiiuto tin strike Ev erything that could with any propriety be done by a representative of the gov ernment was done v ithoit avail and for weekM the public stool by and suf fered Viithoi t recourse of any kind Had the machinery existed and had there been authority for compulsory Investigation of the dispute the public would have been placed in possession of the merits of the controversy and public opinion would probably have brought about a prompt adjustment Each successive sUp creating ma chinery for the adjustment of labor difficulties must be taken w ith caution not those who commit the crimes known to and condemned by the popu lar conscience for centuries but those wlio commit crimes only rendered pos sible by the complex conditions of our modern Industrial life It makes not a particle of difference whether these crime- are committed by a capitalist or by a laborer by a leading banker or manufacturer or railroad man or by a leading repiesintatlve of a labor union Swindling in stocks corrupting legis la tines making fortunes by the Infla tion of securities by wrecking railroads by destroying competitors through re batesthese forms of wrongdoing in the capitalist are far more Infamous than any other form of embezzlement or forgery yet it is a matter of extreme difficulty to secure the punishment of the men most guilty of them most re but we endeavor to make sponsible for them The business man ress in this direction The provisions of the act of 1S0S creating he chairman of the interstate commerce commission and the commis sioner of labor a board of mediation in controversies between interstate rail roads and their employees has for the first time been subjected to serious tests within the past year and the wis dom of the experiment has been fully demonstrated The creation of a board for compulsory investigation in cases where mediation fails and arbitration is rejected is the next logical step In a who condones such conduct stands on a level with the labor man who de liberately supports a corrupt dema gogue and agitator whether head of a union or head of some municipality because he is said to have stood by the union The members of the busi ness community the educators or clergymen who condone and encourage the first kind of wrongdoing are no more dangerous to the community but are morally even worse than the labor nti who are guilty of the scond type of wn ngdoing because les is to be I pardoned those who have no such ex I cuse as is furnished either by igno rance or by dire need Farmers and Wageworkers When the department of agricul ture was founded there was much sneering as to its usefulness No de partment of the government however has more emphatically vindicated its usefulness and none save the post ofiice department comes so mntiiiu illv Where an immense and complex and intimately into touch with the peo ness especially in those branches re- pie The two citizens whose welfare lating to manufacture and transports js ju the aggregate most vital to tlie tion is transacted by a large number welfare of the nation and therefore of capitalists who employ a very to the welfare of all other citizens are much larger number of wage earners the wngeworker who does manual la the former tend more and more to bor and the tiller of the soil the farm combine into corporations and the lat- er Tucre are of course kinds of labor ter into unions The relations of the -where the work must be purely men capitalist and wageworker to one an- tal and there are other kinds of labor other and of each to the general public Tvhere under existing conditions verv are r it always easy to adjust and to - - - - iillii ueuiauu mueeu is made upon the put t em and keep them on a mind though I am glad to say tory asis is one of the most important the proportion of men engaged in also impossible to reach the proper so lution It is idle to hold that without good laws evils such as child labor as the overworking of women as the fail ure to protect employees from loss of life or limb can be effectively reached any more than the evils of rebates and stock watering can be reached without good laws To fail to stop these prac tices by legislation means to force hon est men into them because otherwise that this ami one ol tne most delicate tasks be- kind of work is diminishing But in fore our whole civilization Much of any community with the solid heallhv the work for the accomplishment of qualities which make up a really great this end must be done by the nation the bulk of the people should do uals concerned themselves whether -work which calls for the exercise of singly or in combination and the one both body and mind Progress cannot fundamental fact that must never be permanently exist in the abandonment lost track of is that the character of Gf physical labor but in the develop the average man whether he be a man mcnt of physical labor so that it shall of means or a man who works with represent more and more the work of his hands is the most important j the trained mind in the trained body tor in solving the problem aright But Our school system is gravely defective it is almost equally important to re- n so far as it puts a premium upon member that without good laws it is mere literary training and tends there fore to train the boy away from the farm and the workshop Nothing is more needed than the best type of in dustrial school the school for mechan ical industries in the city the school for practically teaching agriculture in the country The calling of the skilled tiller of the soil the calling of the skilled mechanic should alike be recog nized as professions just as illy as the calling of lawyer doctor the dishonest who surelj will take ad- merchant or clerk The schools should vantage of them will have overvthing their own way If the states will cor rect these evils well and good but the nation must stand ready to aid them recognize this fact and it should equally be recognized in popular opin ion The young man who has the far sightedness and courage to recognize it and to get over the idea that it CHILD AND WOMAN LABOR 2 i who refuses to enter the crowded field No Industrial Question of More of tbc so called professions and takes f3nr1 Thnr Thic to constructive industries instead is Xo question growing out of our rapid and complex industrial development is iiupoiiiaiiL man mat oi me wjth a fair pioymeut oi women anil children lhe presence of women in industry reacts with extreme directness upon the char acter of the home and upon family life and the conditions surrounding the employment of children bear a vital re lation to our future citizenship Our legislation in those areas under the control of the congress is very much behind the legislation of our more pro gresshe states A thorough and com prehensive measure should be adopted at this session of the congress relating to the employment of women and chil dren in the District of Columbia and the territories The investigation into the conditi n of women and children wage earner- recently authorized and directed Ly tle congress is now being carried on in the various states and I recommend that the appropriation made lat for beginning this work be renewed ii order that we may have reasonably sure of an ample reward in earnings in health in opportunity to marry early and to establish a home unount of freedom from worry It should be one of our prime objects to put both the farmer and the mechanic on a higher plane of effi ciency and reward so as to increase their effectiveness in the economic world and therefore the dignity the remuneration and the power of their positions in the social world Xo growth of cities no growth of wealth can make up for any loss in either the number or the character of the farming population We of tht United States should realize this above almost all other peoples We began our existence as i nation of farmers and in every great crisis of the past a peculiar dependence has had to be placed upon the farming population and this dependence has hitherto been justified But it cannot be justi fied in the future if agriculture is per mitted to sink in the scale as com pared with other employments We the thorough and comprehensive cannot afford to lose that pre eminent titration Which t Is- silMecr itomnrwlc i 4 i i j i y ivim ai uie iarmer v no The national government has as an j owns his own medium sized farm To timate resort for control of child labor have his place taken bv either a class the use ot the interstate commerce of small peasant proprietors or bv a clause to prevent the products of chilli ejaSs of great landlords with tenant labor from entering into interstate com farmed estates would be a veritable merce but before using this it ought calamity The growth of our cities N certainly to enact moddl laws on the a good thing but onlv in so far as it subject for the territories under its does not mean a growth at the ex own immediate control nenso nf tho imtrr frm re- A irfc AUlXAVfc iuul There is one fundamental proposition welcome the rise of physical sciences which can be laid down as regards all ln their annlieation to agricultural these matters namely while honesty practices and we must do all w ly itself will not solve the problem yet to render country conditions more e can ooqt jue insistence upon nonesty not mere- and pleasant There are forces which ly technical honesty but honesty In now tend to bring about both these re purpase and spirit Is rn essential ele Jsults but they are as vet in their n ment iu arriving at a right conclusion fancy The national ovenmieiit V A rv i