* -
O’NEILL BUSINESS DIRECTORY
H. BENEDICT,
LAWYER,
Office In the Judjre Roberts bulldln*. nortl
of O. O. Snyder's lumber yard,
% ON KILL nkh
R. DICKSON
ATTORNEY AT LAY
Reference Firm National Rank
O'NEILL. NEB
3. KING
ATTORNEY-AT-LAW AND NOTAR')
-PUBLIC -
Office opposite U. S. land offio
O'NEILL, NEB.
JjARNKY STEWART,
PRACTICAL AUCTIONEER.
Satisfaction guaranteed.
Address, Page, Neb
DR. 1». J. FLYNN
1’HYCIAN AN1» SURGEON
Li, Office over Corrigan’s, first door to rigb
VA Night calls promptly attended.
M. P. KINKAID
% LAWYER.
Ottloe over Elkhorn Valley Bank.
O’NEILL. NEB,
J^R. J. U. GILLIGAN,
PHYSICIAN AND SURGEON,
Office in Holt County Bank buildini
Orders left at our drug store or at m;
residence first street north and hal
block east of stand pipe will receive
prompt response, as I have telephom
connections.
O’NEILL. NEB
SCOTTISH SHARON
OF GREYT'WER 153330,
1 One of the prize-winning bulls o
1he Pan-American, beads the Ak-Sar
Ben borne herd of Shorthorns. Younj
bulls for sale.
J. M. ALDERSON & SON,
Chambers, - - - Nebraska
rmn -VWVVVTTVVWTVVTTWWVVTTVVTTVTTVVTVVVVVWW
j C. !_. BRIGHT
N, :
:REAL ESTATE AND IN
: SURANCE.
• Choice ranches, farms and town
lots for sale cheap and on easy
terms All kinds of land busl
► ness promptly attended to.
Represents some of the best
« l insurance companies doing bus
^ j iuess in Nebraska.
t Notary Work Properly Executed
it*
SPECI ATLI es:
eye. Ear, Nose and Throa1
Spectacles correctly fitted and Supplied.
O'NEILL, NEB.
j A. B. NEWELL
j REAL ESTATE
O’NEILL, NEBRASKA
Selling and leasing farms and ranches
Taxes paid and lands inspected for non
residents. Parties desiring to buy o
j rent land owned by non-residents giv
!* me a call, will look up the owners an
procure the land for you.
O’Neill -
Abstracting Ct
Compiles
Abstracts of Title
ONLY COMPLETE SET OF AL
STRACT BOOKS IN HOLT COUNT
to
O’NKIL,!., NEli,
HOTEL
; -JAVANS
' Enlarged
Refurnished
Refitted
Only First-class Hotel
In the City
. W. T. EVANS, Pro
flNCUBAl
8 where it is hot all the year round j
jfScott’s Emulsion!
W sells better than any where else !
|jt in the world. So don’t stop taking Jjj
it in summer, or you will lose ^
|3 what you have gained.
L Send for a free sample. V
WW SCOTT & BOWNK, Chemists, W
mf 409-415 Pearl Street, New York. ■
50c. and $i.oo^all druggists. m
i
Two In a Window.
(Copyright, 1902, by Daily Story rub. Co.)
When I got on the street ear at Elev
enth street I accidentally seated my
1 self within hearing distance of an ani
mated conversation. At first the
; waves of sound that assaulted my
ears were mere irritating noises, but,
unconsciously, I grew interested.
In the principal talker I recognized
a visitor to the national convention of
The Daughters of Rachel, then meet
ing in our city. She was a big, florid
woman, whose ample bosom was a
vast pin-cushion stuck full of various
’ colored badges and designs. She
wore a bird of paradise on her big
velvet hat and lemon-colored gloves on
, her fat hands. The other woman was
angular and tall, and dressed in
black; in the matter of insignia she
contented herself with only the little
gilt pitcher hung by a blue ribbon that
was the delegate’s badge.
From the conversation I judged that
they were old friends—possibly cous
ins—and met now, in a strange city,
for the first time in years.
“And when was all this?” asked the
thin Rachel.
t “A year ago, come May,” answered
the fat one. "’Twas during our street
. fa'r. As I was saying, Agnes said she
wouldn’t do it for nothing in the
world; so there they were—her pa
begging her and promising her every
thing you could think of from diamond
earrings to a refrigeratory or threat
ening to cut her off with sixpence. But
. I knew from the set to Agnes’ mouth
she wasn’t going to do it. She’s got
a mouth just like her pa’s. I felt real
sorry for Mr. Fox, too.”
, “I don’t think he could have ex
[ pected his daughter to be married in
. his store wdndow,” interrupted the
: thin Rachel, "lie ought to have given
it up when he couldn’t get anybody
, else.”
“You don’t know Mr. Fox,” rejoined
the other, “he never gives up anything.
1 Of course he hadn’t any idea, when he
advertised for a couple, that somebody
■ wouldn’t come, being as how he offered
. such grand parlor furniture to the
’ one would do it. But when Monday
come and no couple and the wedding
promised for Thursday, then he got
. scared and told Agnes he was going
to fall back on her if nobody else
3 turned up, being as how she was going
J to be married in a month, anyhow,
j Agnes took on awful about it, she
3 was a tender hearted little thing and
3 she hated to go against her pa; but
3 she wouldn’t give in for a long time.”
2 “You don’t mean to say she gave
j in at last?” asked the thin Rachel.
3 “I never have been able to decide
| whether she did or not,” responded the
' stout one doubtfully. “Wednesday
2 morning—you know the wedding was
3 set for Thursday at one o’clock—well
2 Wednesday morning at breakfast her
. pa said, real stern-like, ‘Agnes, I’m
■ tired of all this foolishness. You
l are to be married to-morro\v in that
window or never with my consent—
do you hear?” And Agnes answered,
r just as meek as Moses, ‘Yes, sir.’
“You could have knocked me down
with a feather. Mr. Fox looked sorter
: surprised himself. He asked her if
I she promised. ‘Yes, papa,’ she said
j over again. I declare that man looked
I ten years younger. He patted her on
| the head and told her he had known
all along that she was too good a girl
to hold out against him and that fie
1 wouldn’t have made her do it but he'd
advertised it and promised it and
maybe strangers had come to the city
- partly to see it and he just felt bound
r to do it; and then he went out to help
s Mr. Martin get the license,
j “As soon as he was gone, Agnes put
her head down on the breakfast table
and cried fit to kill herself. I never
was so sorry for anybody in my life.
“Well, her pa had had that window
fixed up ever since the week before
with the floor covered with white, and
a table fixed up for an alfar, and two
white footstools, and smilax wreathed
I all around. ’Twas real nice looking,
and that day he had the florist put in
I Pi L _ I,.
mssv //>
Agnes took on awful about it.
palms and' white roses. You bet
5 there was a crowd around the store
that day.
“Well, that Wednesday Agnes work
ed like she always did—she was her
pa’s cashier in the furniture store—
thinking all the time about it’s being
the last time, I reckon, and Mr. Mar
tin came round like he always did, at
half-past eight.
"I was beginning to undress, about
eleven, when Agnes come in.
“ ‘Don’t undress, Aunt Carrie,’ she
said.
“1 asked her why not.
(To be concluded on page eight.)
Genuine clean cigar clippings; no
stems, at O’Neill, cigar Factory. 4-4
I The Assessment ofRailroad Property. |
How it is Arrived at by the State Board of Equalization, j
- |
The Method Prescribed by Law for its Apportionment to the Several
Counties and Municipalities.
__ \
The Distribution of Railroad Value a Benefit to Outside Counties.
(ISSUED UNDER AUTHORITY OF THE RAILROADS OF NEBRASKA) i
L
'j some complaint is made in cities regarding
. the manner in which State Boards of Equalization
i are obliged to distribute the values of railroad property
1 throughout the various counties, not allowing cities
ri with great terminal facilities and fine depot accommo
j dations to assess that property locally within the
j cities, but obliging its value to be distributed along
s the lines of the road in accordance with a mileage
S basis.
The principal reason that this is done is the fact
that it is the law; the Board of Equalization is direct
ed in its action by that provision in the law relating
4 to revenue, Sec. 40 of the Statue. After providingfor
| a system of returns to be made by the railroads of
& Nebraska each year, the following provision is plain
8 and explicit:
"As soon as practicable after the Auditor has
;1 received the said return, or procured the information
S required to be set forth in said return, a meeting of
^ the State Board of Equalization, consisting of the
jj Governor, State Treasurer and Auditor, shall be held
at the office of the said Auditor, and the said Board
j shall then value and assess the property of said cor
; poration at its actual value for each mile of said road
P4 or line, the value of each mile to be determined by divid
ing the svm of the whole valuation by the number of miles
!':S of such road or line'11
j j 1 Now, does this manner of distribution of railroad
U property injure the cities having these terminal
facilities?
LUC 11131 pidtC, II1C lUIllllIliii I tlCllLlv-Sj WUUU1
sd of no value to the railroads were they not taken in.
conjunction with the balance of their property. The
i j distribution of property in this manner is a general
jj j rule adopted by most of the States of the Union, and
j in a great many instances, suits have been inaugur
j ated attempting to separate this value, and assess the
$ same within the localities where located, but courts
| have universally decided that this would not be the
proper way of making such an assessment. Exactly
; such a case as this was made in the State of Colorado,
| taken to the Supreme Court and decided within the
s past few years. The assessor in Arapahoe County
; desired to assess the terminal facilities of the rail
) roads centered there within that county, not giving
j credit for this valuation to the outside counties.
| The people of the State representing the outside
counties took issue on the matter and it was decided
jj that this value should be distributed throughout the
ra State, and this was a case in which the railroads
themselves would have been benefited by the change
'a proposed, from the fact that the rate of taxation in
the County of Arapahoe is less than what it is in the
.j outlying counties.
In every instance where the terminals of railroads
^ are located in cities, the railroads are a benefit to the
t| cities much greater in proportion than the cities are a
J benefit to the railroads. The terminal cities and the
SI railroads should work together in the development
J and assistance of the counties tributary to these places,
j The distribution of value in accordance with the law
assists the poorer counties in carrying on their schools
J and making those necessary improvements which in
jj duce settlers to locate there, and in return for this
assistance their future business and interests natur
al ally assist in building up the terminal localities as
13 well as the railroads. While at first glance, this dis
p tribution of property would not look fair to Omaha,
for instance, the citizens of Omaha certainly should.
'J know that almost any city in the State would gladly
i’i trade positions with that city, in case the railroads
would do as much for their locality as they have done
i for the City of Omaha. The distribution of valuation
* of terminal facilities along the lines of the railroad,
Uj; inns helping the whole state in the future, is a help
;i| for Omaha as well.
While it might be popular in Omaha to advocate
• a change in this system of distribution, it certainly
‘: would create an antagonism against that city through I
[1 the whole state, and would run counter to the general
rule regarding railroad taxation. In case railroads
fi; were obliged to accede to such a proposition, any
\t thinking man would know at once that the great
‘•j shops, the yard facilities, the car repairs and all of the
t; features that make up this value, would naturally go
| to those cities that would make it an object for the
;j roads to construct at their respective places.
•I For the purpose of increasing the population of
J their localities, cities would gladly forego this tax, as
If* an inducement to the railroads to locate such institu
tions there.
In Wisconsin, neither cities nor counties receive
tax from railroad corporations; it all goes to the state,
bul this would hardly be popular in Nebraska, where the
railroads in many instances pay from jo to IS per cent
of he taxes collected in the counties along their roads.
It has been charged that the State Board of
Equalization has for years pursued a haphazard
’J method in fixing the assessed valuation of railroad
property for state and county taxation, and that such.
1
property has been virtually exempted irom municipal
taxation. An investigation of the matter will readily
show that this charge has no foundation in fact.
In pursuance of the requirements of law, the rail
road companies have each year submitted for the con
sideration of the Board, sworn statements or schedules
of their tangible property, setting forth in detail the
mileage of main and side tracks in each county, the
number of depots, station houses, tool houses, stock
yards, etc., and complete lists of the rolling stock and
moveable property on the right of way and depot
grounds. They have also made to the State Auditor,
statements under oath of the revenues of the compan
ies, gross and net, their capitalization and the interest
paid on their bonded indebtedness:
The valuations reported in the property schedules
havebeen recently criticised, but the valuations in such
valuations are easily explained by the fact that some
companies report what they believe to be tho proper
assessable value of the various items, in conformity
with the assessment of other property in the state,
while other companies approximate the actual value
of the items, depending upon the board to fix the
scale of uniformity. t
The board has never relied upon the valuations re
ported in the railroad schedules as a guide in fixing its
assessments, but basal ways diligently sought the most
accurate sources of information within its reach. It has
in some cases had before it the data showing actual
cost of construction of the properties, and in others,
the carefully prepared estimates of expert engineers.
For several years past, the respective boards have had
access to and have considered the testimony in the
maximum rate cases, where the roads were not likely
to show dimunutive valuations.
In the case of the Union Pacific, the record shows
that the present assesfed valuation of its main line
represents more than 2S per cent of the cost of repro
duction as given in the testimony in the Nebraska
“rate case,” and as 10 per cent has been shown in
recent controversies to be amply sufficient for the
equalized valuation of the tangible property, the
additioeal IS per cent, or thereabouts, is either excess
assessment, or it may be said that this three fifths
additional assessment may cover all possibilities of
intangible values that may pertain to the property as
a “going concern,” its earning capacity, good will,
etc.
So in the same estimates or testimony relating to
the Union Pacific line from Kearney to the Wyoming
state line, which comprises over one-half of the mile
age across the state, the testimony shows that the
assessed valuation of $9,800 per mile through those
counties represents about 40 per cent, of all the tan
gible property of the railroad on that section of the
line. It is, however, incorrect and misleading to state
that any single portion of the road either in Douglas
County or in Cheyenne or Kimball County is assessed
at $9,800 per mile.
This rat<» nrr mil** ra« rvn ♦nv tiulo
represents merely the distributive share accruing to
the county or municipality, of the entire valuation of I
the whole road, which distributive share is explicity |;
designated by the laws of the state as a ratable mile
age proportion of the valuation of the entire line.
In this way the terminals in Omaha (except headquar
ters, shops and vacant terminal lands, which are
assessed locally) are distributed and taxed in every
city, village and school district along the whole line
from the eastern to the western boundary of the state, j
This method of apportionment is upheld by the I
Supreme Court in a recent decision, relating to the |
Kulo bridge, in the following language:
“What was the purpose of the legislature in re- j
xpiiring the right of way, roadbed and superstructuce |
of a railway to be assessed as a unit? The common- J
sense view of the subject would seem to be that such j
purpose was to enable the proper authorities to distri- j
bute the avails of taxation equitably among all the 1
municipal subdivisions through which a road may '
pass, in the ratio which the number of miles within i,
such subdivision bears to the total number of miles of ■
road within the state, treating each mile as equal in
value to every other mile, and regardless of whence
came the power under which any particular portion <
of the road is constructed. A railroad might have
vast terminals at one point, worth as much as the !
remainder of the line, though it extended through a j'
dozen counties. The subdivision in which these ter- j
minals are located is not, under this law, permitted to
reap an advantage over other localities by reason of :
the mere accident of location, but must share its ad- i
vantages with these others pro rata. That, evidently,
is the reason behind and under this legislation.”
It has been alleged that the outside counties have
been “buncoed” by this method of distribution. A
careful study and analysis of the foregoing statement i
of facts and figures must convince the people of those
counties that this form of buncoing leaves little to be
desired except more of the same kind. I
A Simple Life-Saver.
It Is not generally known that when
a person falls Into the water a com
mon felt hat may be used as a life
preserver, and by placing the hat
upon the water, rim down, with the
arm round it, pressing it slightly to
tne breast, it will bear a man up foi
hours.
Concerts in Darkness.
German musicians ask that eoncerl
managers introduce the reform of giv
ing their programs In the dark, thal
the delights of the eye may not de
tract from those of the ear.
i
Horses His Strong Point.
Sporting Friend—All this worry, m;
dear fellow, arises from your no
knowing how to manage the wornei
folk. A woman requires to be treatei
as tenderly as a horse.
*• -I
Ripening Pineapples.
A Now York dealer ripens pineap
ples for the market by artificial proc
ess. He puts them in a room heated
to 110 degrees, and ordinarily three
and a half of four days are required to
thoroughly ripen the fruit.
Safeguard Nelson Column.
The British Navy League has been
officially informed that the safety of
the Nelson column will have to be ab
solutely assured before King Edward
is advised to give his assent to any
bill providing for a “tube” railway un
der Trafalgar square, London.
Natural Wealth of New Mexico.
The population of New Mexico is
now 195,000, which is more than dou
' hie what it was ten years ago. In
I his last report Gov. Otero says the
territory is capable of supporting a
1 population of 5,000,00|J.
Blind Creatures of the Earth.
One hundred and seventy-two spe
cies of blind creatures are known to
science and many more are constantly
being discovered in great caves.
Peach-Growing in Connecticut.
Connecticut is getting to be a great
peach-growing state, according to J
H. Hale of South Glastonbury. The
state this year will probably market
I, 000,000 bushels, which is doinf
pretty well for rocky and bleaky New
England.
Popularity of Statesmen.
“Uncle Joe" Cannon has the reputa
tlon of receiving more mail during t
session of Congress than any othei
member. Senator Hoar for severa
days after he made his last speech or
the Philippine bill received an aver
age of two hundred letters a day.
SCOTT’S
EMULSION
OF COD-LIVER OIL WITH
HYPOPHOSPHITES
should always be kept In
the house for the fol*
lowing reasons:
FIRST- Because, !f any member
of the family has a hard cold. It
will cure It.
SECOND — Because, If the chil
dren are delicate and sickly, it will
make them strong and well.
THIRD Because, if the father or
mother is losing flesh and becom
ing thin and emaciated. It will build
them up and give them flesh and
strength.
FOURTH- Because it Is the
standard remedy In all throat and
lung affections.
No household should be without It.
It can be taken in summer as well
as in winter.
50c. and Si.00, all druggists.
SCOTT & UOWNE, Chemists, Ntw York.
DC
H
OS
0
_fe_
WEST EAST
(A
0
c
H
DO
Purchase Tiokats and Consign year
Freight via the
F.,E.& M.V. Railroad
TRAINS DEPARTi
GOING UK.
Passenger east, No. 4, 0:57 a. m
Freight east. No. 24, • 12:01 p. M
Freight eaat, No. 28, 2:85 p. m.
going was*.
Passenger west. No. 8, 10:00 p. M
Freight west, No. 27, 0:15 p. ii
Vroin'lit Wo, 28 Local 2:85,p. if,
E. R. Adams, Agent,
O’NEILL. NEB.
Some Reasons
Why You Should Insist on Having
EUREKA HARNESS OIL
U necjualed bv any other.
Renders hard leather sof*
Especially prepared.
Keeps out water.
A heavy bodied oil.
Harness
An excellent preservative.
Reduces cost of your harness.
Never burns the leather; its
Efficiency is increased.
§e cures best service,
titches kept from breaking.
Oil
|s sold in ail
Localities Manufacture b,
Standard Oil Company.
Trade Marks
Designs
Copyrights Ac.
Anyone sending a sketch and description may
quickly ascertain our opinion free whether an
invention Is probably patentable. Communion
tlons strictly confidential. Handbook on Patents
sent free. Oldest agency for securing patents
Patents taken tnrcush Munn & Co. receive
$pedal notice, without charge, in the
Scientific American.
A handsomely llln.trated weekly. Taraeet e4r
culatlon of any eclentlSo Journal. Term*. (I •
year: four month*, *1. Sold by all new.daal.ra.
MUNN &Co.38,Broid”»- New York
Branch Offloe. 625 F 8t„ Washington. D. C. .
H. W. PHILLIPS
(AUCTIONEER.
Cries sales in either German or Eng
lish. Satisfaction guaranteed. Twen
ty years experience.
ATKINSON, - - NEB.
LEVI HOWKEK
COMMISSION HAY
WRITE FOR PRICES
202 Union Depot. Phone 825.
SIOUX CITY, IOWA.
Nov 14—6m