The Frontier Published by Dennis H. Cronin One Year.. $2.00 Six Months —. $1.00 Three Months . $0.60 Entered at the post office at O’Neill, Nebraska, as second-class matter. ADVERTISING RATES: Display advertising on Pages 4, 6 and 8 are charged for on a basis of 25 cents an inch (one column wide) per week; on Page 1 the charge is 40 cents an inch per week. Local ad vertisements, 10 cent3 per line first insertion, subsequent insertions 6 cents per line. Every subscription is regarded as an open account. The names of sub scribers will be instantly removed from our mailing list at expiration of time paid for, If publisher shall be notified; otherwise the subscription remains in force at the designated subscription price. Every subscriber must understand that these conditions are made a part of the contract be tween publisher and subscriber. ~ "■! TO OUR READERS. The publisher of The Frontier will feel under lasting obligation \ to our readers if they will pay all arrearages and extend their subscriptions another year. The amount owing us by each reader is small, but as wo have nearly 1600 subscribers the aggregate . ixmouat makes a good sized total and if r 11 otn zanders would pay their back subscriptand a ! year in advance it would ena6.V> us to enjoy a very happy New Year. MORE LOCAL MATTERS. Officials of rural school boards who are to meet at the court house Satur day afternoon to discuss the reduction of rural school expense will do well to appoint a committee to investigate and ascertain whether or not their re spective districts are receiving reve nues rightfully due them from taxa tion of rural telephone concerns and whether or not such concerns operated for profit are escaping taxation or not. One of the telephone concerns, with miles of wires and poles ex tending through the country north of O’Neill, is that owned by John A. Robertson of Joy. How many of the school districts, road districts or other taxation districts through which Mr. Robertson’s wires and poles run and *■ in which his telephone bells jingle arc receiving their portion of the taxes Mr. Robertson pays on the concern in the occasional years Mr.( Robertson gives it in for taxation. It is not right for Mr. Robertson’3 home district to absorb all of the taxes on his tele phone concern, but there is nothing «t the court house to show that these nceaaa&.i' taxes were apportioned in recent years. There is nothing at ail on the records of u show that he was assessed on the telephone cupcern that year. An entry raising the as sessed valuation on his personal property schedule for 1918 as returned by him $150 may or not be the valua tion of his telephone properties. In 1919 there is an item of $500 on his personal property schedule for Pad dock township listed as “stock in any corporation,” which may be for the telephone property, although it does not so state. No other item on the achedulo is for his telephone property. In the schedules of 1920 there is noth ing specifying that the telephone con cern is listed for taxation. In 1921 Mr. Roebrtson did not make a return on his telephone property until his at tention was called to it by the county officials, who sent him blank schedules which telephone concerns are required to make out and file with the county assessor. The personal property tele phone schedule calls for the numbers of the road and school districts through which the concern operates oi maintains poles and lines. It calls for the number of poles, miles of poles miles of copper wire, miles of iron wire, feet of cable, number of tele phone instruments, number of booths, central office equipment, value of property in read district, value of property in school district and the total value of the property. On re ceipt of the schedule from the county assessor Mr. Robertson visited the as sessor’s office and pleaded inability to make out the schedule or properly ap portion the property, although other telephone concerns, rural and urban, had not complained of inability to make the return. He then returned the value of his telephone property as $600, listed as “other property not listed,” to be attached to his personal property schedules for Paddock pre cinct. The schedules as filed by other telephone concerns, properly appor tioning their property, may be seen at the court house. Each road and school district through which these other concerns run receives its proper share of the taxes paid by the concerns. The taxes these telephone concerns pay help to reduce the tax burdens of the residents of the school and road districts through which they run. Chambers Sun: We have often heard that a cat has nine lives, buf beautiful Chambers Valley, Holt County, Nebraska, can go the eat one better. Last Saturday Hylas Farriei went out to the C. F. DeHart ranch to butcher a beef that Mr. DeHart had bought of John Walter some time ago After arriving at the ranch John got his killing paraphenalia arranged, and the first move he made was to shoo: the critter in the forehead with a shot gun, both barrels at once. This sc astonished the brute that she gulped down her cud and belched up anothei one and went right along with the feeding. When Hylas got his nerve up, he grabbed a 22 rifle and sent s bullet into the place where the shot found lodgment. It was too much tc see her stand there and blink fastei than he could himself, so he tapped her on the head with an axe, whicl brought her to her knees, and he alsc stuck her in the throat with a Ions knife#, /Vnd tjgJA *3mm ttm wfier* bcrvto# got buiy. She jumped to hex feet and tor# out of the yard and went for the Walter ranch a mile away faster than a Ford could travel. After arriving there she jumped over a tank, staggered into a small shed, and gave up her tenth life. Mr. Farrier says the shot was flattened out on her forehead. Atkinson Graphic, Jan. 20: The fol lowing named members of the Farmers Telephone Co., and their wives held their annual stock holders meeting January 11th at the farm home of Mr. and Mrs. M. E. Richards, who were host and hostess on the occasion of the meeting and served the annual dinner which is made a feature each year: Mr. and Mrs. Leon Hall, Mr. and Mrs. M. J. Fullerton, Mr. and Mrs. G. W. Atchison, Mr. and Mrs. W. L. West, Mr. and Mrs. John O’Neill, Mr. and Mrs. H .A. Tower, Mr. and Mrs. T. H. Davis, J. W. and Leslie Fullerton, Mr. and Mrs Bailey Millev and Harry Fullerton. H. L. Ottemeicr, of Omaha, attor ■ ney and general collector for the Federal Farm Loan bank spent several days in O’Neill this week checking up the O’Neill Farm Loan Association, which he found to be in the best shape of any of the many in the country. There is not a cent of delinquent in terest due in the O’Neill association and Secretary James F. O’Donnell was highly complimented by Mr. Ottemeicr for the showing. Mr. Ottemeicr is a former resident of O’Neill and in the early days was a Writer on The Frontier while studying law under Judge Cleveland and Judge Kinkaid. Atkinson Graphic, Jan. 20: The sad news of the death of Miss Helen Hub bell, which occurred at 8 o’clock Mon day evening, January 16th, was re ceived here by relatives and friends. Miss Hubbell died in St. Joseph’s hospial, Omaha, where she had been ■Ai'x several weeks past. Her ailment was tumar affecting the brain and an operation had been jierformed for pos sible relief. The funeral devices and burial were at York, Nebraska, Wed nesday, where her mother, who died some years ago, is buried. The presence of a number of work cars on the side tracks in the Burling ton yards and a large amount of steel unloaded near the roundhouse lead the hopeful to believe that construction of the Burlington exension between O’Neill and Thedford may begin this spring. Press announcements re cently were that the Burlington had asked permission of the interstate commerce commission to issue a large amount Of bonds, a portion of the funds from the same to be used for extension purposes. The garage of the Star Motor company of Valentine, together with its contents, including twenty-nine cars, was destroyed by fire early Wed nesday morning of last week. The loss is estimated at more than $60, 000. Ray Christopher, one of the managers, was asleep in the garage when the fire broke out and was aroused by n dag. Cause of the fire is unknown. Members of the American Legion entertained at a banquet at the Grand cafe and a program at the Legion club rooms Wednesday night in honor of Lee Weekes, who left this morning for Omaha, iwhere he will become a member of United States Marshall D. Y Cronin’s force of deputies. The evening’;, entertainment was most de lightful and enjo-J'id.by all. Deputies of the state fisn garni department are conducting a driv,.’ against illegal trapping and shipping of furs and hides from this territory. Sixty-three arrests have been made and convictions secured since Dec. 30 and a number of individuals trapping without license are on the list to be taken into custody, in the near future. Jimmy Early is the author of the latest ice story. Jimmy is putting up ice at his ranch northwest of the city and states that theeongealedaquapura is to thick that several inches must be chiseled off after cutting before the blocks can be placed on the running gears of an ordinary wagon. The O’Neill high school basket ball team met its first defeat of this season, and its first defeat on the local floor, last Friday night at the hands of the Bassett aggregation. The score was 16 to 8 in favor of Bassett. The team plays Atkinson at Atkinson Fri day night. Next Thursday will be ground hog I, day. If the ground hog comes out on!; that day and sees his shadow he goes - back for a six weeks sleep and no one I ] will be able to play golf until the ad ditional period of cold weather is over. ; The American Legion post of Suart i has organized a basket ball team and < is arranging a schedule for the balance of the winter. The team meets Bp sett at Stuart tonight and Long Pine it Stuart January 31. J. P, Freihage, TCeya Paha county ’ ranchman, was seriously injured last week when his hand was caught and ! drawn into a corn husking machine. He is receiving treatment at a Stuart hospital. The Louisianna Ragadors, compos sd of state university men,will play at Yellctwsone park the coming summei. Jack Adams of Atkinson, is a mem ber of the organization. Somebody lost a ten dollar bill a. Stuart recently and the Stuart Advo cate offers a reward of $3 if it is left at that office. The finder can get $8 for it here. The young ladies in-charge of the local lyceum course gave a dance at the Hotel Golden Tuesday evening to assist in defraying the expenses of the course. The girls basket ball team of the high school meets the girls team of Chambers high school at the high school gymnasium Friday night. The next program of the musical department of the Womens Club, to have been held Friday, has been post poned to Friday, February 3. Mr. and Mrs. Charles Thompson of Martha, are rejoicing over the arrival of a ten pound daughter at their resi dence a week ago Sunday. Mr. and Mrs. Earl Watson of In man, announce the arrival of a baby daughter at the Watson residence Thursday, January 12. The Stuart fire department is going to buy new rubber suits for its mem bers with the funds derived from a recent dance. George E. Collins has leased the At kinson ttocr.- mills and as soon as the machinery is ovei&snled will start operations. Miss Anna Murray left Tuesday night for Hot Springs, S. D., where she will spend the winter months visiting. William Boedeker of Omaha, was an O’Neill visitor the first of the week while looking after his Holt county in terests. Roy Goree and family of Omaha, who have been visiting O’Neill and Inman relatives, returned home last week. Fred W. Londer of Swan, is laid up with four fractured ribs, the injuries resulting from a cow kicking him. Mrs. George Killinger and daughter, of Inman, have gone to Hereford, Colorado, for a visit with relatives. Mrs. Charles Gilligan of Willmar, Minn., who has been visiting Inman relatives, returned home last week. Mr. and Mrs. W. B, Graves are re joicing over the arrival otf a new son at the Graves domicile Tuesday. Miss Stella Sharlik and Mr. Oscar Reinke of Newboro, Were united in marriage at Omaha last week. James Shane of Denton, Neb., was looking after his Holt county land in terests last week. A ten pounc* daughter arrived at the '•osidence of Mr. and Mrs. W. E. Lee ’up .(day morning. Mrs. Fay Lewis of Omaha, is visit ing nei narents, Mr. and Mrs. W. S. oree of Inman. Miss Gertrude Meiergeri »f West Point is visiting Holt county frienuz. W. C. T. U. The people of O’Neill were given a rare treat when a national and two state workers of the Woman’s Christ ian Temperance Union met with us on Wednesday of last week at the First Methodist Church in this city. Miss Spalding of Inndiana, as a teacher in Americanization was especially good. She presented the subject to us in such an able manner that we could not help but see the need of the work in our o\vn state. Mrs. Dyer, our state president is a woman of wonderful personality and education. One could not help but get an inspiration from her. Mrs. Seibert r."" f Women With i ~ f Business Heads ■ Many women pay out the money for the household expenses. To all those we wish to say, you can open \ § an account at this bank ; | [ and find it a great con venience. 2 Every check you pay out ; becomes a receipt for the 2 bill it pays. ; I i II i I The O’Neill National Bank I O’Neill, Nebraska 1 J Capital, Surplus and Undivided Profits, $160,000.00 J ; This Bank Carries No Indebtedness Of Officers Or Stockholders. Save Us a very interesting talk on the rnung peoples branch of temperance cork. She is an ideal person for the We hope some time to have a con ’erence again and that many more nay take advantage of this splendid ipportunity. * CORN WANTED. Mr. William Simpson, manager of he Sanitary Meat Company, has ipened up the Gaughenbaugh eleva or and will pay the top price for corn md oats. We will grind feed. Tele jhones 55 and 150. 34-tf WILLIAM SIMPSON. FARM FOB RENT. The Cronin farm, adjoining the city )n the northeast is for rent. See D. El. Cronin at The Frontier office Sun lay, Monday or Tuesday. TO AID SCHOOL DISTRICTS. State Superintendent J. M. Matzen las certified the semi-annual state school apportionment for December in accordance with an act of the legis lature of 1921 providing a plan to aid school districts containing state lands rot sold or deeded. As such land is lot taxabl|j, the school districts or counties in which they are situated have complained that they derived no taxes from state lands. The legisla ture has refused repeatedly to order state lands sold, but as a matter of equity to counties containing such lands it has enacted a law which gives such counties an amount equal to what the tax on state lands would be if suen lands were taxable. This amount is to be taken from the total fund for distribution to counties and districts before the total fund is distributed. Thus counties having no state lands get less of the,, school apportionment and counties containing state lands receive more than they lose by the deduction of the equivalent of the land tax from the total fund before it is apportioned. The total fund apportioned is $442, 980. Out of that amount there is de ducted $59,955 which is found to be the equivilent of the tax on state lands. The balance in the total fund, $382,000, was then distributed in ac c« ii/tce with the old law of 1915, which gives ori>-fourth olf the total to be divided equally between school dis tricts of the state, the reitmining three-fourths to be divided on a basis of school population. It was estimated during the legis lative session that the equivalent of the land tax would be about $44,000 per year. Instead it turns out to be nearly $60,000. Cherry county gets $4,353 in the form of equivalent to the state land tax, Custer county com ing next with $4,363. Every county in the state except Nance and Thurston contain state lands and get some of the funds. Holt county received the amount of $1,801.71 on account of school land, making the total Apportionment $7, 834.26. Subscribe for The Frontier and keep posted upon the affairs of this great county of ours. _ SCHOOL TAXES. * School officers of Holt county are :alled to meet at the district court •oom at the court house Saturday, January 28, at 1 o’clock p. m., for the purpose of discussing a reduction of school taxes. 34-1 WINIFIELD MAYNE. F( I i Or Trade! _ « __„__ An Old, Established Implement Business The oldest one in the county and the only one in O’Neiil. Doing a Good Business. 0. F. Biglin of the many things that you can bviy, a.t regvila.r prices, of me ORANGES, per dozen 22c .1 lb. 7 oz. OATMEAL . 25c -1 ... LB. OVSTER SHELL w, • £ 1 48 LBS. FLOUR . *1.75 PRUNES, per pound . 15c * Don’t Fcorjet t Sell Honey Moon and*j||vitter Nvit Coffee -Jl J. P. | Gallagher .-.. ... min....- ' PUBLIC SALE I 11 As I have decided to quit farming I Ivill sell at Public Auction on the E. F. Roberts’ farm, 12 miles north of he Fair ground corner and one mile north ' oi Joy postoffice, commencing afte?r the Free Lunch, the following described property, on Monday^" 'eb. 6, 1922 | 1 Mule and 6 Head of Horses One coming 2 year old mule; 1 bay gelding, smooth mouth, weight 1100; 1 sorrel gelding, 10 years old; weight 1050; 1 gray mare, 6 years old, weight 1100; 1 black gelding, 7 years old, weight 1200; 1 sorrel gelding, 6 years old, weight; 1200; 1 gray mare, 12years old, weight 1400. \ 8 Head of Cattle Two choice milch cows; 6 head calves; Farm Machinery and Miscellaneous 400 bushehls oats; 5 sets work harness; 2 sets fly nets; 1 set single harness; 1 garden plow; 1 sweep; 1 feed grinder;; 1 potato planter; 1 riding attachment for walking plow; 1 16-in. walking plow; 1 truck wagon with rack; 1 box wagon; 1 Sharpless cream separator; 1 75-gallon feed cooker; 1 H horse-clipping machine, new; 1 double seated carriage; 1 Sandwich V/2 H. P. gasoline engine; 1 Sattley V/2 H. P. gasoline engine; 1 pump jack; chicken - crates; hog troughs; 12 stacks wild hay; some household goods; 1 Dain self-extending hay stacker; 1 Dain side hitch sweep; 1 6-foot McCormick binder; 1 6-foot McCormick mower; 1 5-foot McCormick mower; 1 ensilage cutter; 1 10-foot McCormick rake; 1 Sattley corn planter; 1 Moline lister, 4 wheel; 1 Moline riding cultivator; 1 New Century cultivator; 1 2-row John Deere cultivator; 1 Champion-Junior O. K. potato digger; 2 Moline discs; 1 ; Little Yankee sulkey plow; 1 Emerson eli; 1 Moline eli; 1 John Deere eli; 1 bean thresher; 1 4-section harrow; 1 3-section harrow, and many other articles. I FREE LUNCH AT NOON. BRING YOUR OWN TIN CUPS. TERMS—Six months’ time on all sums over $10.00 with approved security and 10 per cent interest $10.00 and under cash. No property to be removed until settled for. WaJter ScHutz, Owner COL. JAMES MOORE, Auctioneer. O’NEILL NATIONAL BANK, Clerk. -r ■ ==■