The Frontier
--—---- —
VOL. LVII O’NEILL, NEBRASKA, THURSDAY, MARCH 4, 1937. No. 42
DELINQUENT TAX
' THEORY BLASTED
BY RECORDS AUDIT
Work of Atkinson Service Club
Shows Increase of Expense
But Little More Service.
There was received at the court
house last week a Tax Audit Survey
of Holt county for the years 1912,
1918, 1929, 1934 and 1935 contain
ing an itemized, classified, analyzed
comparative audit survey of all
receipts and expenditure of all
county funds in *he county, and it
is very interesting reading. The
audit was made for the tax com
mittee of the Atkinson Service club
anti was compiled by C. J. McClel
land, accountant, who spent about
six weeks here last summer audit
ing the records for the report.
Mr. McClelland makes an anal
ysis and some general comments
on the condition of the county, from
a financial standpoint. The report
is very voluminous and a part of
it follows. More will be published
next week.
General Comments
The administration of county af
fairs of Holt county has been an
increasing problem apparently be
cause of lack of supervision that
applies business methods that would
place Holt county on a cash basis.
This lack of supervision empha
sizes the absolute necessity of dras
tic changes in the laws pertaining
to the operation of county affairs
and the control of county expendi
tures.
With judgments taken in 1935
and 1936 of $17,078.40 for claims
two and three years old and with
present outstanding claims on file
on September 28, 1936 aggregating
$51,417.71 it is utterly impossible
to state definitely, from the claims
allowed, the actual expenditures in
any recent year.
While we cannot state definitely,
the information that we have in
dicates that for many years the
county expenditures have exceeded
the cash income. It is quite evident
that if the supplies and services of
the county had been purchased on
the same basis as well managed
counties in the state and a few un
necessary activities eliminated, ex
penditures could have been easily
confined to the cash income and the
county affairs administered on a
strictly cash basis.
The total tax expenditures for
county purposes in the year 1918
were $110,284.27. In the year of
1935 they were $156,513.37 accord
ing to claims alibied, but were in
reality, considerably higher than
this amount in 1935 as many unpaid
claims were filed and not allowed.
But even the claims allowed in 1935
show an increase over 1918 of
$46,299.10. It is well to inquire
what new governmental functions
are being performed by county of
ficials in 1935 that were not avail
able to the taxpayer in 1918. It
must be remembered 1935 and sev
eral years prior were depression
years in Nebraska while 1918 was
one of the most prosperous ever
known in the state.
Delinquent Taxes
The item of delinquent taxes is
constantly used as an alibi to jus
tify unpaid bills. The fallacy of
this argument, for the year 1935,
is best shown by the following
statement of facts:
Total Taxes levied in
Holt county in 1935
were ... $407,020.66
1934 taxes collected in
1935 .- $252,740.82
Delinquent taxes for
1929-1933 inclusive
collected in 1935 64,552.12
1935 taxes collected in
1935 .. 63,824.22
Interest collected on
above taxes 9,529.33
Total ._$390,646.49
The above statement does not in
clude delinquent taxes and interest
on same that were collected in
1935 for the years prior to 1929,
hence it will be seen that the total
taxes available for the operation of
the political subdivisions of Holt
county very nearly equalled the
total amount of all taxes levied
for 1935.
The constant flow of delinquent
tax payments that will hereafter
be available to Holt county should
materially aid toward placing the
county on a cash basis with lower
levies after 1936. This'rests square
ly on the proposition of whether in
the future, services and supplies
for Holt county will be bought at
the prices paid by well managed
counties in Nebraska.
Purchasing
No system of requisitioning pur
chases, services and supplies is in
use. It is most emphatically im
possible to place the expenditures
on a firm business basis until this
has been done.
Inventory
An invoice of all materials and
supplies in use in the county offices
and for the highways and bridges
should be made and a perpetual
invoice maintained. The absence
of this perpetual invoice encour
ages waste by slack business meth
ods.
Highways and Bridges
The amounts collected and ex
pended for highway and bridge pur
poses in Holt county for the year
1935 were as follows:
(Continued on page 4, column 1.)
HENRY LOSHER IS
DEAD, FAILING TO
SURVIVE ILLNESS
Funeral Services Held Wednesday
For 83 Year Old Resident.
Burial At Meek.
Henry Losher passed away at the
local hospital last Monday morning
at 5 a. m., after an illness of about
one month, at the age of 83 years,
6 months and one day. The fun
eral was held Wednesday afternoon
at 2 o’clock, services at the Pres
byterian church Rev. Johnson offi
ciating and burial in the Meek
cemetery.
Henry Losher was born at Peru,
Indiana, on August 30, 1853. Short
ly after reaching manhood’s es
tate he came west and settled in
the Black Hills section of South
Dakota where he worked in the
gold mines for several years. On
February 20, 1888, he was united
in marriage to Miss Frances Ples
sel and they moved to this county
eleven years later. Mr. Losher
was the father of four children,
three sons and one daughter, all of
whom survive and were present at
the funeral services. The child
ren are: Samuel, of Dearborn,
Michigan; George, of O’Neill;
Dewey, of Chadron and Mrs. Pete
Peterson, of O’Neill, who are left
to mourn the passing of a kind
and affectionate father. Mrs.
Losher passed away in February,
1934.
Henry Losher had been a resi
dent of the county for thirty-eight
years and had always taken an
active interest in the civic affairs
of the county. For over eighteen
years he lived on his large ranch
about fifteen miles north of this
city, retiring about twenty years
ago and moving to town, where he
resided up to the time of his death.
He was a good citizen, a student
of civic affairs, a great reader and
was unusually well posted on the
affairs of his country and com
munity. He had a host of friends
among the older citizens of the
county who will learn with regret
of his passing.
Half of Moving Into New
Court House Is Finished
Holt county officials have been
busy all week moving over to the
new building. County Clerk Gal
lagher, Register of Deeds, County
Judge Malone and Superintendent
of Schools McClurg are now in
their new quarters and are busily
engaged arranging their offices for
the accommodation of Holt county
taxpayers and others having busi
ness with the respective offices. The
rest of the county officials are ex
pected to move into their new
quarters the coming week, provid
ed some furniture that has been
ordered arrives.
I)r. Wilson of Stuart Sells
His Hospital and Practice
It is understood in county med
ical circles that Dr. F. L. Wilson
of Stuart, widely known thruout
northeast Nebraska as a physician
and surgeon disposed of his prac
tice and hospital at Stuart and will
shortly leave this locality. The re
port is that the doctor will spend
some time in post graduate work
in the east after which he expects
to locate in some Nebraska city
and specialize. His successor at
Stuart is a Dr. Clark, formerly en
gaged in surgical work in Michigan
and New York City.
PITZER CONFESSES
PART IN ATKINSON
LIQUOR ROBBERY
drought Here Sunday From Fre
mont Where He Was Held
W'aiting for Jail Here.
Frank Pitzer, who now claims
Omaha as his residence but who
formerly lived at Norfolk and Plain
view and who is well known in this
section, plead guilty Wednesday
afternoon to burglarly in connect
ion with the robbery of the Frank
Weber liquor store at Atkinson last
November 24. He has not yet
been sentenced.
Some time during the night
on November 24 Mr. Weber’s liquor
store was robbed of some thirty
cases of assorted liquors, whiskies
and wines. Later the authorities
arrested Pitzer, George O’Connell
and Frank Sesler of Emmet and
Bob Carr of near Atkinson who
were all charged with the robbery
and with receiving stolen property.
Bob Carr plead guilty to receiving
stolen property saying that five
cases of the whiskey was brought
to his place early the second morn
ing following the robbery by Geo.
O’Connell and that he let him store
it in the hay mow. He has not yet
been sentenced. The remaining
defendants had a hearing before
Judge Malone who bound them all
over to the district court. Pitzer'
has now plead guilty. O’Connell
and Sesler are expected to come to
trial on March 15. These are ex
pected to be the first cases tried
in the new court house.
Before pleading guilty Pitzer
made a confession in which he said
that he and George O’Connell stole
the whiskey between one and two
o’clj^k on the night of the 24th,
hiding it under a culvert south of
Meadow Grove about 5 o’clock the
next morning. He says that he
was arrested that day and taken to
Bassett in connection with a bad
check and that upon his return to
Norfolk the liquor was gone. He
then came up to Holt count to look
for it finding it at the Bob Carr
place.
He says the robbery was planned
in the Frank Sesler beer parlor on
the highway by Emmet and that
after the robbery and on their way
to Norfolk with the liquor they
stopped and left a case and a half
with Sesler. Sesler also accom
panied him, according to his story,
on his trip to the Carr place to
recover the liquor.
Sheriff Duffy went to Fremont
returning Sunday afternoon with
Preston Pitzer who he had been
keeping in the Dodge county jail
pending completion of the Holt
county bastile. He was placed in
the new jail having the dubious
honor of being the first prisoner to
occupy it. On Monday the Sheirff
went to Neligh returning with
George O’Connell who had been
kept in jail there. He is now also
in the new jail.
Funeral At Page Sunday
for Mrs. Mary Lamason
Mrs. Mary E. Lamason died at
the home of her son northeast of
Page Monday morning, of ailments
incident to old age, at the advanced
age of 89 years, 2 months and 15
days. The funeral was held Tues
day afternoon at 2:30 from the
Methodist church in Page, Rev.
Carmony officiating and burial in
the Page cemetery.
Mary Elizabeth Abbot was born
at Dayton, Ohio on Dec. 18, 1847.
Her parents later moved to Ilinois
where she grew to womanhood and
was married to John Lamason at
Pekin, 111., Jan. 22, 1874. The fam
ily came to this county in 1889
and settled on a farm northeast of
Page, where Mrs. Lamason had
made her home continuously since.
Her husband died in 1890. She
leaves one son, Leslie, seven grand
children and four great grandchild
ren to mourn the passing of a kind
and affectionate mother and grand
mother.
Spring District Court
Term Begins March 15
A spring term of district court
will open in this city Monday,;
March 15, with a jury for the trial
of a couple of criminal cases and
a few civil cases. It is the opinion
of court attaches that the session
will last about a week.
The following are the names of
jurors for the March term, which
will open at 10 a. m.: cmfwyp
will open at 10 a. m. March 15:
D. D. Jonason, Atkinson; Leo
Mossman, Inman; Art B. Sanders,
Ewing; Pat Regan, Inman; Adrian
Mitchell, Butte; Elmer Krueger,
Inman; John Connolly, O’Neill;
Paul Schwisow, O’Neill; Merl Rich
ards, Atkinson, Frank Hoyt, Atkin
son; Harry Scott, Chambers; John
Damero, O’Neill; Frank Imsick,
Orchard; Pat Kilmurray, Atkinson;
John Vitt, O’Neill; Arthur Wald
man, Amelia; L. W. Barthel, Amel
ia; M. F. Gribble, Chambers; Jack
Summers, Page; Art Runnells, Stu
art; Mervin French, Page; H. Y.
Greenburg, Stuart; Art Doolittle,
Amelia; Elmer Ernst, O'Neill.
Interstate Power Office
Here Changed From A
District To A Division
The O’Neill office of the Inter
state Power company has taken on
added importance in the field of
electrical distribution in Nebraska.
Since the Interstate Power com
pany has had charge of this sec
tion the O’Neill office of the com
pany has been classified and listed
as a District office, and all of its
employees as district employees.
About Jan. 15, the O’Neill office
was madfi a Division office, which
automatically raised the rank of all
of its employees, as they are now
division employees of the Inter
state Power company instead of
district employees. The O’Neill
office covers northeastern Nebras
ka and southwestern South Dakota.
Being a division the office here
will now report direct to the head
office of the company at Dubuque,
Iowa, instead of the division office
at Albert Lea, Minn. The advance
in grade from a district to a di
vision advance the following of
ficials at the local plant:
L. C. Walling, who has been
district manager here for several
years, is now division manager.
Fred Robertson, who has been
district manager of maintenance
here for several years is now divis
ion manager of maintenance.
L. C. Cain, district accountant, a
position he has filled for several
years, is now division accountant.
K. D. Fenderson, former district
superintendent of operation and
maintenance is now division super
intendet of operation and main
tenance.
H. G. Kruse, former district
engineer is now division engineer.
The managers of all the Inter
state Power company offices in the
towns supplied by the company in
this territory, also are advanced
and become employees of the
O’Neill division, instead of the
O’Neill district.
The Frontier is pleased to note
that the Interstate Power company
recognizes this city and its local
offices as one of the important
chains in their distribution system,
which is indicated by the increase
in rank given the local office, and
tenders its congratulations to the
various officials promoted.
GRATTAN PROJECT CLUB
The Grattan Project Club met at
the home of Mrs. Howard Marquis
on March 2. Twelve members were
present. >.
In answer to roll call each memb
er told of their "hobby” which was
very amusing. A very interesting
lesson of “Choosing Pictures for
the Home,” which was one of the
summer lessons, was given by Mrs.
Marquis. A covered dish luncheon
was served at noon.
The next meeting will be held
at the home of Mrs. Larry Barrett.
WOODMEN CIRCLE
Emerald Grove 128 of the Wood
men Circle met with Mrs. G. A.
Miles Tuesday afternoon for a
business session. There were
eight present. Plans were discuss
ed for the district convention which
will be held in O’Neill sometime in
June. After the meeting the ladies
helped themselves to pie and cofFee.
Another meeting will be held
next week for further plans, when
a better attendance is expected.
Mr. and Mrs. Clarence Hicks,
who have been residents of Page
for the past two years, moved back
to O’Neill the first of the week and
will make this city their future
home. Mr. Hicks had a filling sta
tion in Page the past two years,
disposing of it and turning it over
to his successor on March 1, and
fit once came back to O’Neill.
EFFORTS TO BRING
CONVENTIONS BACK
TO NEBRASKA FAIL
Bill Passed Requiring Counties To
Add To Their Levy For
Care of Insane.
By the Lowell Service
Lincoln, Nebr.—In the affairs of
the uncameral legislature the
Country Tress is triumphant and
entirely dominant.
Coming out of the last campaign
blemished and bespatted with the
slush of propaganda, the metropoli
tan press and the radio stations
found that the common people re
sented the manner in which the
big fellows handled the news re
ports of the 1936 campaign.
Consequently when a bipartisan
committee took charge of the re
vision of the primary act and the
dailies started to whooperup for
“primary reform” the voters of the
state, who are classified as “just
I folks,” became suspicious. Legis
lators, writing to the papers in the
home town, told of the socalled
primary reform. Their fan mail
became disturbing.
The “Trimary reform" bills as
outlined in committee proved to be
a pale carbon copy of the measure
vetoed by Former Governor Art
Weaver in 1929. After an hour of
acrimonious discussion the bill met
death in the committee by a vote
of 5 to 4.
The bipartisan committee, hend
ed by Chairman Barth of the demo
cratic state committee, and Lyle
Jackson of the republican cohorts,
made gallant efforts to prevent an
utter rout. Senator Norris, in a
letter, condemed the pending act
and threatened a referendum and
a speaking tour to fight it.
In the meantime the friends of
the primary are planning an
amendment to provide a runoff pri
mary if the high man receives less
than 35 per cent of the vote cast
at the primary.
But the idea of reviving the old
convention plan is dead.
There was also another teriflic
swat for the party organizations.
A bill has been advanced with a
single dissenting vote to make the
selection of county officers non
partisan. Members of the railway
commission are included .
When this bill came up on the
floor of the unicameral, Howard,
Frst and Von Seggren made brief
speeches. No speech was made in
opposition.
Lurking on the unicameral cal
endar are the short ballot bills. It
is predicted that some form of
short ballot will pass with a whoop.
The socalled leaders of the two
political parties are just about as
useful at Lincoln as the fifth wheel
of a wagon.
All of these signs and omens have
alarmed the lobby. It is a common
sight to see a trained and skilled
bunch of lobbyists coming out of a
committee hearing gasping for
breath.
Merry and jovial spenders in lo
cal communities are most appre
hensive. County and municipal
governmental units are in for a
good ribbing. The example of a
legislature running on $300 a day
instead of $3,885 is not a good one
from the free and easy spending
standpoint.
“Some of these legislators,” com
plained a lobbyist, “are sordidly
pinch penny guys.”
A serious effort is being made to
plan a building program. A levy of
one half a mill has been suggested.
Of this levy 40 per cent would be
used for buldings for state insti
tutions and would be administered
by the state board of control. Forty
per cent would be allotted to the
state university and twenty per
cent to the normal schools.
Opposition to Governor Cochran
blazed forth in the fight over the
five cent gas tax bill, forced
abandoment of the legislative
plan for a short vacation and pre
vented the passage of the measure
in time to supersede the old 5 cent
gas tax act which expired March 1.
The unicamerals made a gallant
effort to get the bill thru. Dr. A. L.
Miller interposed obstacles. Bill
Drafter Mike Murphy cast some
doubt on the legality of certain
sections of the bill. Governor Coch
ran bitterly attacked Murphy.
Governor Cochran had tried to
make a compromise. He planned to
keep the extra 1 cent tax, allotting
four-tenths of a cent to the assist
ance fund and turning the remain
ing six-tenths into the highway
department.
Gasoline dealers and the Good
Roads association opposed the gov
ernor. The opposition was aided
by the legislative file rule adopted
at the request of Speaker Warner.
The old age pension fund stood to
lose $0,000 a day for any gap be
tween the expiration of the old law
and enactment of the new one.
By a vote of 31 to 7, LB6, the
bill to make counties add to the
state levy an amount sufficient to
care for their indigent insane pa
tients, was passed by the legisla
ture. The bill, which was intro
duced by O. Edwin Schultz of Elgin,
provided that the state board of
control shall report to each county
once each year as to the number of
patients the county has in the four
{Continued on page 6, column 4.)
LAST RITES HELD
THURSDAY FOR AN
EARLY PIONEER
William Valla Buried Here This
Morning. Had Lived In the
County Since 1884.
John Valla passed away at his
home in this city last Tuesday
morning after a short illness at
the advanced age of 87 years and
22 days. The funeral was held
from the Catholic church in this
city this morning at 9 o’clock, Rev.
P. F. Burke officiating and burial
in Calvary cemetery.
John Valla was born at Morava,
Bohemia, on Feb. 10, 1850. He
grew to manhood in his native
country and in 1872 he was united
in marriage at Svatoslow, Bohemia,
to Miss Fannie Nemac. To this
union seven children were born, all
of whom are living. The children
are: Mrs. Fannie Dvorak, Spencer;
Mrs. Nellie Dvorak, Dallas, S. D.;
Mrs. Tena Sedlacek, Spencer; Mrs.
Sophia Novatil, John and Frank,
O’Neill, and Joe, Winner, S. D., who
with his aged wife are left to
mourn the passing of a kind and
affectionate husband and father.
Mr. Valla came to the United
States from his native land in the
spring of 1884 coming direct to
Holt county. He located on a farm
a few miles southeast of this city
where he resided for many years,
until he moved to this city about
twenty years ago, and made his
home here since that time. In his
passing the county loses another of
its pioneer citizens as he had been
a resident of the county for over
fifty-three years. He was a good
citizen and had a host of friends
among the older settlers of the
county.
Interstate Conducts 2c
Elecricity Campaign
Annuoncement was made yester
day by Fred Robertson, District
Manager, that the Interstate Pow
er company would again this year
conduct its annual 2 cent electricity
campaign, effective on statements
issued from March 10 to July 15,
inclusive. Mr. Robertson states
that this new, low rate will apply
during these four months to resid
ence, rural, and commercial light
and power customers, and the plan
has been simplified considerably
over last year.
An example of the plan this year
is as follows: If in March, 1936,
you consumed 30 kilowatt hours
and in March, 1937, your consump
tion amounts to 50 kilowatt hours,
ten kilowatt hours, or one-half of
the increase will be charged for at
2 cents per kilowatt hour.
This 2 cent electricity campaign
is possible during the spring
months due to the company’s load
dropping off sharply, with the re
sult that they have an excess ca
pacity in plants and lines. There
fore, during these four months,
they propose to pass on to their
customers the use of this excess
capacity, by selling one-half of the
electric energy used in excess of
the kilowatt hours consumed dur
ing the corresponding month in
1936 at 2 cents per kilowatt hour.
Sam Losher arrived in the city
last Saturday from Detroit, Mich.,
being called here by the serious
illness of his father. Mr. Losher
has been working in the Ford plant
at Dearborn, Mich., for several
years and is of the opinion that if
a strike is called at the Ford plant
it will not be a very serious one.
AINSWORTH TRIO
PLEAD QUILTY TO
CAR PARTS THEFT
Story of Atkinson Man Loads T*
Arrest of Youths Who Took
Parts From Parked Car.
Last Tuesday night some one
stole tires and other accessories
from the car of Clyde Streeter
parked on the street in front of the
R. H. Murray home, which was re
ported to the local officials the next
morning. That afternoon J. R.
Jarvis, who runs a filling station
in Atkinson, was in the city and in
conversation with Mayor Kerscn
brock related that three fellows had
stolen some tools and other equip
ment from his truck in Atkinson
and that he had apprehended them
and got most of his property back.
Mayor Kersenbrock then drove
to Ainsworth and talked to the
suspects, but they denied having
been in O’Neill. He wanted the
city marshal there to place the sus
pected men in jail and he would
get a warrant for them, but the of
ficial was loath to do so without a
warrant. The Mayor then returned
to O’Neill, secured a warrant, and
accompanied by Deputy Sheriff
Bergstrom went batk to Ainsworth.
The warrant was made out for
Dale Herring, 21, of Ainsworth,
anil he was apprehended, but de
nied ever having been in O’NeiU.
He was identified by Mr. Jarvis as
one of the three men whom he saw
at a filling station in Atkinson. A
little later he confessed and named
his companions and they were
picked up. The others are Ernest
Cornish, 18, and Everett Ensley, 17,
all of Ainsworth.
The three men were brought to
this city and placed in the county
jail. After their arrival here they
, decided to plead guilty to the
charge and were taken before
Judge Dickson this afternoon and
plead guilty. Their sentence waa
deferred. The Streeter wheel was
found in a sand pit near Ainsworth.
Butcher Hogs Firm;
Cattle Are Steady To
Lower At Atkinson
Atkinson, Nebr.—Indifferent de
mand for everything in the cattle
line except very best stocker and
feeders was apparent at Tuesday’s
auction. The quality of the offer
ing was plainer than a week ago.
This coupled with lower markets
all around the circuit and talk of
dry weather tended to depress
prices with the market generally
15 to 25 cents a hundred lower than
a week ago on everything but the
very best kinds. Slightly over 400
cattle were sold. Best yearlings
here sold at 7.35 with quite a lot of
them bringing from 6.50 to 7.00;
best steer calves at 6.50 to 7.25;
heifer calves of fine quality at 5.90;
yearlong heifers at 5.60 to 6.60;
plain and trashy yearlings and
calves sold down as low as 4.00
and 4.50 a hundred; canner cows
generally at 3.00 to 3.25; cutters
at 3.50 to 4.00; good fat cows and
heavy heifers at 4.50 to 6.25; bulls
4.50 to 5.25.
Around 300 head of hogs, of
which 50 per cent were top fats,
cleared on a fully steady basis. A
long string of the best butchers
cleared at 9.45 with an extreme tdp
of 9.60. Fifty-six head in one
string averaging 325 pounds sold at
9.47V6; good packing sows brought
9.00 to 9.50; stock pigs all weights
from 6.50 to 9.90 a hundred.
Only 20 horses were offered with
the demand just fair. Span of gray
5-year-old geldings at $260; good
5-year-old mare at $145. Next
auction Tuesday, March 9, starting
at 12 o’clock noon.
Ralph Kelley of Atkinson
Head of Nebraska Press
The Frontier omitted last week
to tender congratualtion to Editor
Ralph Kelly of the Atkinson
Graphic on his election to the
presidency of the Nebraska Press
Association, at their meeting held
in Omaha the latter part of Feb
ruary. Ralph will make a good
officer. He is a splendid newspaper
man and for several years has been
active in the affairs of the associa
tion. Congratulations, Ralph.
Judge Dickson and Reporter Mc
Elhaney were holding court in
Butte Monday and Tuesday, com
pleting the spring term Tuesday
afternoon and returning home.