FAIR AND RACES
O’NEILL
SEPTEMBER 5-6-7
The Frontier.
FAIR AND RACES
O’NEILL
SEPTEMBER 5-6-7
VOLUME XXVII.
O’NEILL. NEBRASKA, THURSDAY, AUGUST 16. 1906
NUMBER 8.
AS TO TREARDRER’S FEES
('oiiiinuiiiCiitOn From State Examin
ers Relative to the Same.
& -
CRONIN OVERDREW FEE ACCOUNT
Law Is Plain As to What Constitutes
Fees of County Treasurers’ Oflices.
Opinions by Attorney General.
With the report of the state exam
iners on the county treasurer’s otlice
during the last term of I). J. Cronin
is a communication to the county
board relative to fees overdrawn by
the former treasurer. The report was
tiled several weeks ago, but none of
the documents accompanying it have
before been made public.
The examiners’ communication to
the board is supplemented by some
opinions by the attorney general.
Doth are given in full herewith:
Examiners’ Statement.
Lincoln, Neb., June 4, 1900.—To the
Honorable Board of County Commis
sioners of Holt County.—Gentlemen:
We respectfully submit the following
report of our examination of the books
and accounts of D. J. Cronin, county
treasurer of Holt county, for the
term commencing June 1, 1904, and
ending January 3, 1906. Also the
opinion of the attorney general on the
particular question referred to as
follows:
The treasurer has charged in, as lees
of his office, what is known as docket
fees, the sum of $3,451.50, which should
be deducted from fees of office. He
has also charged $956 docket fees and
$271 tax sale fees as fees of office on tax
sales sold to county and no receipts
written for same, and has applied to
the county commissioners for a war
rant for the amount, which is contrary
to the opinion of the attorney general
liled herewith.
From the fees of 1905 there shbuld
be deducted docket fees $2,441.50, tax
sale fees of $1,227 and fees of $8 for
which warrant was drawn the year
previous, making a total of $4,686.50,
• and leaving $2,330.50 of fees and $4,
170.02 of commissions, a total of $5,500.
02 for the year 1905.
The amount taken was $5,760.10,
. leaving fees overdrawn, $259.58.
There were also four warrants drawn
in favor of four of the employees of the
office “for work over time in county
treasurer’s office from Julyl, 1905, to
March 8,1906, same being work done
on scavenger tax list and sale,” at $200
each. Section 42, chapter 28, compil
ed statutes of 1905, says: "But in no
instance shall such officer receive more
than the fees by them respectively
and actually collected.” And as this
work, as we understand, was to apply
to the year 1905 it would also be in
excess.
Respectfully submitted,
E. J. Robinson,
John W. Tulleys,
State Examiners of County Trea
surers’ Accounts.
Opinions By Attorney General.
Lincoln, May 12, 1906.—Hon. E. M.
Searle, Jr., auditor of public accounts.
—Dear Sir: We have your favor sub
mitting the following propositions
and requesting opinions thereon:
1. Shall what is known in the sca
venger law as a docket fee be account
ed for'as county treasurer’s fees and
taken into account as fees of the office?
Section 11 of the scavenger law of
1903 provides that after the tiling of
petition and at any time prior to the
entry of decree the owner or any per
, son interested in the land sold may
pay the county treasurer the amount
of all taxes and assessments delin
quent against the property, as shown
> ".
Bazelman |
Lumber Co.
I are ready for business again at their
I former iocatiou on Fourth street. We
| have a large stock of lumber just
| put in, and, as before, will figure
you lumber bills down a little lower
than others. Don’t build anything
this fall until you ha ve figured with us.
Bazelme^n Lrrvb. Co.
^)’NEILL, NEBRASKA J
by the petition, with interest to the
date of payment, together with a
docket fee of fifty cents on each parcel
of land or lot. The section further
provides that the decree, if one is en
tered, shall be for the full amount of
taxes and assessments with interest
to the lirst lay October of thq current
year, “together with a docket fee of
one dollar for each description.” Sub
division 3, section 12, of the same act
provides:
“The county treasurer shall receive
the sum of fifty cents for each certifi
cate of tax sale issued by him, also
twenty-five cents for each redemption
certificate and one dollar for each tax
deed issued by him, and no other fee
for performing the duties required of
him under this act.”
These appear to be the only provi
sions in the scavenger law relative to
a docket fee or fees of the office of
county treasurer for any service per
formed under said act. There appear,
therefore, to be little if any room for
construction. The foregoing is an ex
press limitation upon the fees of the
treasurer under the act. A docket
fee is not one of his office fees.
2. When the county buys property
at scavenger or other sales and no tax
receipts are written for the same, has
the treasurer a right to account for
the docket fees and tax sale fees and
require the county to pay the same by
warrant?
It is our opinion that the treasurer
must account for any docket fee and
tax sale fees which he is authorized to
collect and does callect under the sca
venger or other law, but that only
such fees as are allowed by statute as
compensation to the treasurer for his
nf'lloio 1 envuinnc o « H hie IlHinri'/Ofl
deputies, to the limit iixed by law,
may be applied by him for that pur
pose, and that such fees for services
performed by the treasurer but not
actually paid or collected by him con
stitute no claim in favor of the trea
surer and against the county which
the county board is authorized to pay
by warrant on the funds of the
county.
3. Is there a limit to the number
of assistants which may be employed
at a salary of seven hundred dollars
each in a two thousand dollar office,
providing the fees of the office are suf
licient to pay the same?
It is our opinion that under the pro
visions of section 42, chapter 28, Com
piled Statutes 1905, the only limit to
the number of assistants a county
treasurer may have is such as may be
iixed by the countv board and the abi
lity of the county treasurer to pay the
same from the fees of his office—the
county board having the right to pre
scribe the number of deputies or as
sistants, the time for which they shall
be employed, and the compensation
they shall receive within the limit of
the statute.
Very'Kespectfully,
Norris Brown, Attorney General.
By W. F. Thompson, Deputy.
T
Advertised Letters.
The following letters remain uncall
ed for in the O’Neill postoffice for the
week ending Aug. 11,1900:
Wm. Frei, Mrs. A. D. Brown, Mrs.
Jessie Stevens.
In calling for the above please say
“advertised.” If not called for in two
weeks will Do sent to dead letter office
D. II. Cronin, Postmaster.
Half Rates to State Fair, Lincoln,
Nebraska,
Via the North-Western Line. Excur
sion tickets will be sold Sept, 3 and 7,
limited to return until Sept. 8, inclu
sive, at one fare for round trip, plus
fifty cents for admission ticket to Fail
Grounds. Apply to agents Chicago &
North-Western R’y.
TWO CALLED TO REST.
Miss Mann Passed Away at an Early
Hour This Morning.
Kate Mann died at her home in this
city at about three o’clock Thursday
morning, after a lingering illness of
cancer of the stomach.
Miss Mann was one of the foremost
business women of this section of Ne
braska for many years. She had been
identified with the Maun & Co. mer
cantile interest at O’Neill, Spencer
and Atkinson, being in active manage
ment of the store here up until re
cently.
She was at one time a teacher in the
O’Neill public schools, leaving teach
ing to enter the merchantile business.
She was a woman of more than or
dinary ability and her taking away is
a loss that will be felt by the whole
community.
Elizabeth L., wife of E. F. Bowen,
died at her home in this city at 2
o’clock p. m. on Wednesday, after an
illness of a little over a month of con
gestion of the lungs. The funeral was
held Thursday afternoon. The deceas
ed was the mother of Frank Bowen of
the Racket Store and Bert Bowen late
ly in the livery business here.
Old Soldiers to Get Credit.
Congressman Kinkaid has received
a letter written by Acting Commis
sioner Pollock, of the general land
office, at Washington, to the effect
that soldiers of the civil war, entry
men nnder the one section Nebraska
homestead act, known as the Kinkaid
act, when making their proofs will be
credited for the time of their army
service, not exceeding four years time.
Some doubt had arisen as to whether
credit would be so given, and Congress
man Kinkaid wrote the commissioner
for an official assurance, receiving the
the reply that such credit will be
given.
By another letter of the acting com
missioner’s, in reply to a letter writ
ten by Congressman Kiukaid, at the
request of a number of homesteaders,
the latter is informed that entrymen
under the same act, in making com
pliance witli the improvement clause
thereof, which requires tiiat improve
ments equal to $1.25 per acre be made,
will be allowed for sod houses, the
planting and cultivation of forest trees,
the cultivation of tame grasses, and
for wire fences, and other fences, as
permanent improvements.
Sale of Public Bauds.
An Act to amend an Act entitled
“An Act to amend section 2455 of the
United States,’’approvedFebruary 2(1,
1895.
That the Act of February 20, 1895,
entitled “An Act to amend section
twenty-four hundred and tifty-tive of
the Revised Statutes of the United
States,” be, and the same is hereby,
amended so as to read as follows:
“It shall be lawful for the Commis
sioner of the General Land Olllee to
order into market and sell, at public
auction at the Land Office of the dis
trict in which the land is situated, foi
not less than one dollar and twenty
live cents per acre, any isolated or dis
onnected tract or parcel of the public
jmnain not exceeding one quarter sec
tion which, in Ins judgment, it would
be proper to expose for sale after at
least thirty days’ notice by the land
officers of the district in which such
lands may be situated: Provided, That
this Act shall not defeat any vested
right which has already attached up
on any pending entry or location.”
Approved, June 27, 1900.
Under the foregoing amendment
tracts, not to exceed 100 acres, may be
sold at public sale regardless of how
long same, or surrounding lands, have
remained vacant.
Obituary.
Mary Kelley-Ragan was born at
Calumet, Mich., on September 29,
1872, died at Creighton, Neb., July 30,
1906. In the year 1876 she came with
her parents to Holt county, Nebraska,
where she remained at home until
1891, when she went to Montana. In
1900 she was married to M. W. Ragan,
who now resides in Nevada. Contract
ing an incurable disease, Mrs. Ragan
returned to her parental home in
March of this year to spend her last
days among her immediate relatives,
being with relatives at Creighton at
the time of her death. The remains
were brought to O’Neill and laid to
rest in the Catholic cemetery. The
deceased was a daughter of John J.
and Mrs. Kelley, pioneers of this com
munity and who are among the most
substantial citizens residing in what
is known as the Michigan settlement
northeast of town.
To Our Patrons.
Beginning August 15,1906 all meals
and lodging 50 cents each. Meal tick
ets $5. Meal tickets for Sunday din
ners only will be punched two for one.
Sunday dinners 50 cents. Special
rates to our town people during the
week. W. T. Evans,
8-lpd Proprietor Hotel Evans.
Spencer Advocate: J. II. Peeler of
O’Neill is here for a while as agent foi
the Banker’s Life Insurance company
of Lincoln.
LOCAL MATTERS.
Furnished rooms to rent.—Mrs. Coy
kendall 6-4
S. J. Weekes was a Norfolk visitor
Sunday.
J. M. Morgan was down from Atkin
son Monday.
John Melvin was up from Page over
night Monday.
For farm loans see Morgan Bros.
Atkinson, Neb. 8-4
Mrs. Mose Campbell of Atkinson was
in tiie city Monday.
Mrs. L. G. Gillespie is visiting rela
tives at Minneapolis.
Fred Swingley and Nels Tuller were
here from Atkinson Monday.
Do you want a farm loan? Sec
Morgan Bros. Atkinson, Neb.
16th to 150th of each month are Dr*
Corbett’s O’Neill dates. 44-tf
Organs ranging in prices from $20
to $150. Smith’s Temple of Music.
Twenty per cent discount on every
thing in stock at Cole’s jewelry store.
Taken up-at my place 4 miles north
east of O’Neill, one red two year old
Steer. D. W. Sullivan. 4-5
M. F. Harrington and two sons ar
rived home yesterday from Wash
ington.
Mrs. Ned Gilmour of Ewing is visit
ing at the home of E. S. and Mrs.
Gilmour.
Call and get a sack of the best flour
in this town, highest patent $1. See
Con Keys,
Mrs. Ope Chambers is over from
Herrick, S. D. on a visit at the home
of her parents.
Great cut in jewelry prices. Reduc
tion sale now on at Cole’s jewelrj
store. 7-2
Mrs. Price of Atkinson is spending
the week with her daughter, Mrs
Deveson, and son, M. D. Price.
Lee Henry and wife, who have beer
visiting Mr. Henry’s relatives neai
here, went to Atkinson Monday.
Your opportunity to buy jewelry
watches, clocks, silver and alumiurr
ware, 20 per cent off at F. B. Coles. 7-1
Mrs. F. C. Gatz and daughter, Mrs
Clift, departed this morning for a twc
week’s visit witli relatives and friends
at Columbus.
Eleven hundred copies of McKinlej
Edition 10 cent music and populai
music at half price. At Smith's
Temple music.
Sam Beaver, Benjamin Sanders, R,
E. Bowden and II. A. Knapp are ir
attendance at the Grand Army en
campment at Minneapolis.
The Nye Schneider Fowler Co. at
Emmet are now carrying a complete
stock of lumber, hardware, coal
paints and oil.—L. E. Haag
Manager. 4-tf
Miss Gertrude Woodruff is over fron
Siou.\ City spending the week at the
home of her parents. Miss Woodruf
is stenographer for the New York Lift
at Sioux City.
“To strive in a good cause is com
mendable.” Our young people have
been striving for the mastery in pre
paration for Medal contest. Come oul
and hear them.
Mr. and Mrs. J. A. VanKirk, living
two miles northeast of. the city, wer<
called to Plainviewlast Monday morn
ing by a telegram announcing the sud
den death of Mrs. VanKirk’s mother
'John Leonard of Portsmouth, la.
an uncle of T. V. and J. A. Golden,
arrived in the city yesterday for a few
day’s visit. lie is enroute to Hoi
Springs, S. D.
Mrs D. V. Whealock, state presidenl
of the W. C. T. U., will speak
Sunday morning in the Methodist
church, also in Golden’s hall Sunda)
afternoon at 3:30. All cordial invita
tion is extended to all.
Mr. and Mrs. J. V. Spedding ol
Woodstock, Ont., and Mr. and Mrs,
William Elvidge of Brantford, Ont.,
are in the city on a visit to Mr. Sped
ding’s and Mrs. Elvidge’s mother,
Mrs. E. P. Hicks. They expect to re
main about three weeks.
Do not miss the Medal contest. The
young people, three of them from At
kinson and three from our own town,
have been under competent teachers
for the hist month. Come and in
courage our young people in that
which elevates. Admission 25 cents.
Word was received yesterday of thi
death at Denver, Colo., of Mrs,
Thomas Carlon. Mr. and Mrs. Carloc
were long residents of O’Neill. The
friends of the bereaved husband here
extend their sineere sympathy. The
remains of Mrs. Carlon will be buried
at Denver. She was a daughter oi
Mr. and Mrs. Sparks, who are amone
our earliest settlers along the Elkhorr
river. Mr. Sparks is in ill health and
neither he nor Mrs. Sparks could
go to their daughter’s funeral.
(Local items continued page 4)
MYERS SNYDER
Lincoln Man Takes One of O’Neill's
Fair Daughters.
Married, at the residence of tiie bride’s
parents, Mr. and Mrs. O. O. Snyder,
in O’Neill on Wednesday evening,
August 15, 1906, Arthur I. Myers
and Miss Bessie Fay Snyder.
About one hundred guests .assembled
at tiie beautiful home of Mr. and Mrs.
O. O. Snyder hast Wednesday evening,
to witness tiie marriage of their eldest
daughter, Bessie Fay, to Arthur I.
Myers.
At 8:45 Miss Winona Younkin sang
“O Promise Me" in a manner that
was very pleasing to the assembled
guests. At 9 o’clock, Miss Marie
Richards, of Lincoln, an old school
mate of the bride, took her position
at the piano and begin tiie Lohangrin
Bridal Chorus. In a few moments the
groom came into tiie room accompan
ied by his brother, Mr. Herbert
Myers. They took their places in
tiie center of the bay window in the
drawing room which was beautifully
decorated for the occasion. They were
soon joined by the bride accompanied
by her father and sister, Miss Mabel,
as bridesmaid. Tiie beautiful and
impressive ring service was used, tiie
ceremony being performed by Rev. (1.
F. Mead.
At tiie conclusion of tiie ceremony
hearty congratulations were extended
to tiie happy twain, so recently made
one, shortly after which a very dainty
three course bulfett luncheon was
served.
The beautiful display of cut glass,
china, silver ware, linen and art pic
tures given to the bridal pair gave one
a glimpse of the esteem and love in
which tiie happy young couple were
held by their relatives and friends and
in the years to come will be happy
souvenirs of tiie friends of their
youth.
The groom is a native Nebraskan,
Custer county being the place of his
birth. lie is a graduate of the Ne
braska State University and it was
while a student there he met the
young lady who is now his wife. After
ills graduation he went to Harvard
where he spent two years as student
in that noted college. But he is in
love with the land of his nativity and
is now a resident of Lincoln. He Is a
young man of rugged character and
sterling integrity and his friends are
only limited by his acquaintance.
The bride is the eldest daughter of
Mr. and Mrs. O. O. Snyder, and lias
grown to womanhood in O’Neill. She
was one of the most popular young
ladies in the circles of society in which
she moved. Her sweet, amiable dis
position and lady-like manners endear
ed her to acquaintances and every re
sident of O’Neill congratulates Mr.
Meyers on the bride he lias won and
will join The Frontier in wishing him
and his charming bride many, many
years of counubial bliss and happiness
and hope their pathway through life
will be strewn with fragrant, thorn
i less roses.
Miss Bessie was a charming bride,
being attired in a beautiful custume
of white chiffon, and carrying a bo
quet of white asters. The groom was
attired in the conventional dress suit
of black.
After the ceremony Smith's Orches
, tra entertained the guests with some
pleasing and appropriate musical se
lections.
The happy young couple left on the
: Northwestern at 3 o’clock this morn
ing for a wedding tour through Colo
rado and Utah. They were accom
panied to tlie train by about thirty
of the friends of the bride who were
very liberal in showering them with
well wishes, rice and old shoes and in
decorating their baggage witli the ap
propriate emblems of the bridal couple.
After October 15 they will be at home
in Lincoln, Neb., where the latch
strin'g will always hang out for their
many friends and acquaintances of
this city.
The out of town guests present
were: Mrs. II. Snyder, Mrs. Will
Gilmour, and Durelle Gillmore, moth
er, sister and nephew of Mr. Snyder,
of Sioux City, Iowa, Mrs. Chas War
ner, and It. E. Saberson, of Allen,
Neb., sister and nephew of Mr. Sny
der, Herbert Myers, Broken Bow,
Neb., brother of the groom and Miss
Marie Richards, of Lincoln, Neb., an
old school mate of the bride.
» 1 ~— q
M. DOWLING. President JAS. F. O’DONNELL. Cashier
SURPLUS $55,000.00 I
O’NEILL NATL BANK
5 Per Cent Paid
on Time Certificates of Deposit
This Bank carries no indebtedness of Officers or Stockholders
- ----— - • g|
Vi ——————
'
VALUATIONS IN TANGLE
Assessor Cooper Returns Wrong Fig
ures to State Board.
ERROR INCREASES STATE TAX
Returns Show $100,000 More Real
Estate Than We Have, Making $2,
100 Too Much State Tax.
County Assessor Cooper seems to be
up against a serious proposition with
the assessment. He went to Lincoln
Tuesday to endeavor to have an error
rectified by the state board of equliza
tion which is likely to cost the county
about $2,100.
In making his returns to the state
board the assessor reported the valua
tion of real estate about $160,000 in ex
cess of property we have to show for it.
This is going to make a difference in
the state tax of Holt county this year
of $2,100 which, if the valuation stands
as returned by the assessor, will be
charged up to the county with no
means of raising the taxes to pay it.
How the assessor made the error is
not clear to the force in the county
clerk’s office, who are at a loss to know
how to proceed with the tax list as
matters now stand.
*• r. cooper, they say, has given no
satisfactory explanation of the tangle
into which the valuations have been
thrown. Clerk Simar says the assess
or informed him previous to making
his returns to the state board that he
intended to return the figures as he
made them to the state board
of equalization last year. These
figures were raised 10 per cent by the
state board in 1905, and the clerk says
lie advised the assessor to return the
figures as raised by the state board
but that Mr. Cooper was inslstant on
returning his own figures before the
the increase, which were last year
$1,474,732. We have not talked with
Mr. Cooper personally, but understand
lie has stated that Sam Howard,
deputy assessor for O’Neill, made up
the returns. W. E. Conklin, who dis
covered the error in the footings of
the returns, tells us that he has added
the totals of all precincts and finds
that Mr. Cooper gave the state board
the 1904 valuation as returned by the
township assessors with the additional
lands to date that have become tax
able by homesteaders making final
proof. Thirty-nine quarters were thus
added. The real estate valuation
in 1904 as returned by the local assess
ors footed up $1,783,239, and this
amount was reduced by the county
board 15 per cent. Assessor Cooper re
turned these original 1904 figures in
stead of the valuation of 1905. The
actual assessed valuation of the real
estate of the county for 1906 is $1,622,
205, or $161,034 less than returned by
the county assessor and approved by
the state board. The total assessed
vaulation of all property is $3,150,386.
83 as approved by the state board.
How Assessor Cooper will get the
error rectified is not clear and it is the
opinion of these at the clerk’s office
that the valuation will have to stand
as made.
Cyril M. Erychleb and Miss Fannie
Pribel were united in marriage at the
Catholic church here Monday. The
groom is familiar to most O’Neill citi
zens, as he was for many years the
manager of the grocery department in
the Mann store here. A few years
ago Mr. Erychleb went to Spencer and
engaged in the merchantile business.
Recently he left Spencer and is now in
the similar business at Atkinson. The
bride is a daughter of Frank and Mrs.
Pribel, who reside south of town. The
couple departed on Tuesday for their
honeymoon and we understand will
visit Yellewstone park and other
points in the west.
Wanted—Good second cook at the
Atlantic Hotel, wages $4 per week.
Addres, Atlantic Hotel, Neligh, Neb.