The Frontier
VOL. LVII O’NEILL, NEBRASKA, THURSDAY, MARCH 18, 1937. No. 44
SALARY PAYMENT
MAKES OFFICERS
FIRST CREDITORS
Private Opinion of An Assistant
To Attorney General Used
To Excuse Method.
Here we present the final in
stallment of the tax audit survey
of the tax committee, Atkinson
Service club.
Payment of Salaries to County
Officials
While there has been no transfer
of funds, the usual practice has
been in vogue for some years in
Holt county of depositing all fees
of the county offices in a Salary
Fund instead of the General Fund
as provided by law. Chap. 33-101
of the Nebraska statutes plainly
states: “All fees paid into the
treasury of any county under the
provisions of this chapter shall he
applied to the General Fund of such
county and be distributed as pro
vided by law.” The principal ef
fect of this practice appears to be
that it places the employes of the
county in a position of a preferred
creditor in the payment of claims.
The following excerpts from cor
respondence between an interested
taxpayer in western Nebraska and
a member of the staff of the At
torney General in Lincoln, Nebr.,
shows the conclusions used to
justify this procedure:
“We have your letter of March
23rd relative to the proper con
struction of that portion of Section
26-116 which provides as follows:
‘It shall be unlawful for the
county board of any county in
this state to issue warrants for
any amount exceeding the ag
gregate of 85% of the amount
levied by tax for the current
year, except there be money in
the treasury to the credit of
the proper funds for the pay
ment of the same.’
“The specific question presented
is whether, notwithstanding this
section, counties may pay the sal
aries of county officers and em
ployees where warrants to the
maximum amount have already
been issued.
“The section in question was
first passed by the 1879 legislature,
at which time the limit was placed
at 50% instead of 85%. It was
subsequently amended in 1881 and
1883 and has since the later date,
remained in the present form.
“Without going into unnecessary
detail concerning the various coun
ty officers, it is enough to say that
at the time this statute was passed
county officers were, generally
speaking, upon a fee basis. That
is, they collected fees and retained
a certain amount and paid in the
excess to the county. This siuation
has been changed at the present
time so that county officers pay in
their fees to the county and are
paid a salary.
“It occurs to us that the purpose
of the statute was to limit the
county board in its expenditures
from monies raised by taxation,
and that the legislature did not
have in mind the curtailing of
amounts which might be due to
county officers.
“Apparently our office is already
committed to the theory that this
85'/o limitation does not apply to
the salaries of county officers, and
we do not feel disposed to depart
therefrom.
‘You will understand that this is
not an official opinion, since we give
official opinions only to state and
county officers in matters affecting
the revenue, but is given as a mat
ter of courtesy and is to be taken
as an expression only of the priv
ate opinion of the writer.”
In a later letter in regard to this
same matter, the same member of
the Attorney General’s staff writes
in part as follows:
“On April 8th we wrote you, of
course unofficially, since we give
official opinions only to state and
county officers in matters affecting
the revenue, thut we feel that Sec
tion 26.116 Comp. Stat. Nebr. 1929
had no application to the salaries
of the county officers and employes.
“The reason we entertained this
opinion was because of the fact
that at the time the statute in ques
tion was passed county officers
were, generally speaking, upon a
fee basis, and apparently the pur
pose of Section 26-116 was not to
curtail the amount which might be
paid to county officers in their sal
aries, but to limit the county board
in its expenditures from monies
raised by taxation. We are still
of this opinion.
“It occurs to us, however, that it
is not necessary by reason of the
fact that salaries to county officers
may be paid without reference to
this section, to entirely disregard
the same, or to deny it its proper
effect.
“If the proper accounting pro
cedure were followed out in the
county, it would be possible to
ascertain by what amount the gen
eral fund had been augmented by
fees collected by officers and com
ing into the treasury and, therefore
not being monies represented by
taxation. After having thus deter
mined the amount so coming into
the treasury, it should be possible
to determine the amount necessary
to pay the salaries of the officers
and employees, and having deter
mined the amount, then to deter
mine the balance which should be
either added to or subtracted from
the monies in the general fund
represented by taxation. It should
then be perfectly possible to ascer
tain what 85% of that amount
would be and to govern the issuance
of warrants accordingly. If this
(Continued on page 4, column 1.)
Cattle On Atkinson Sale
Market Highest Since
1935 In Large Offering
Atkinson, Nebr.—New tops for
the season were made at Tuesday’s
Auction on every class and weight
of cattle—nearly 500 head—the
largest and best offering since last
fall, were sold in record time to a
large crowd of interested buyers.
Cattle were shipped or trucked to
Iowa, Illinois, South Dakota and
eastern Nebraska.
An outstanding attraction was
60 head of fat cows from the Char
ley Peterson ranch that sold at 6.10
to 7.70, the two heaviest cows
bringing over $220, and the 10 best
nearly $06 a head leverage. Forty
head of heavy calves consigned by
Len Ulrich sold at 8.45 for the
steers and 7.35 for the heifers.
Seven head of heavy steers from
Bassett, Nebr., sold at 8.35. All
kinds and classes of cattle from the
cheapest to the best shared in the
days advance which ranged from
25 cent to $1 a hundred.
The hog market was red hot from
start to finish, with a $10 top on
fats; bulk sold at 9.75 to 9.90; sows
at 8.50 to 9.35; pigs of all weights
at 8.00 to 10.00 a hundred depend
ing on quality. A little better tone
prevailed in the horse market, par
ticularly for the real good ones.
Best here sold at $100 to $150 a
head. Old horses in poor condition
continue to drag. Next auction
Tuesday, March 23.
Bill Hammond, Jr., Will
Do Editorial Work On
A California Newspaper
Bill Hammond, Jr., a resident of
O’Neill, will become an editorial
worker on one of Southern Califor
nia’s leading community newspap
ers in the near future. Bill’s posi
tion will last but one day, however,
as he will assist a crew of student
journalists from the University of
Southern California, where he is
now attending school, in editing one
issue of the paper as a term project
sponsored by the U. S. C. School of
Journalism.
Under the supervision of Marc
'Goodnow, field representative for
the Trojan school, more than a
score of Southern California papers
will be edited by crews from U. S.
C. during the next few weeks, giv
ing the students an opportunity to
do practical work in their chosen
profession.
U. S. C. journalism majors will
be hosts to several hundred high
school and junior college journal
ism students on Saturday, March
20, for the annual Newspaper Day
sponsored by the University Park
institution, with Roy L. French,
director of the School of Journal
ism in charge of arrangements.
Editors and publishers, of Califor
nia papers will also attend the con
clave and confer with student
members of the fourth estate.
CARD OF THANKS
We desire to express our heart
felt thanks to the many kind
friends and neighbors for their
many acts of kindness and sym
pathy during the illness and death
of our beloved wife and mother.—
James O’Connor, Margaret O’Con
nor and Dr. D. C. O’Connor.
CITY COUNCIL VOTE
IS AGAINST ISSUING
SWIM POOL BONOS
Council Does Not Favor Putting A
Bond Issue Before Voters At
Coming City Election.
At a meeting Tuesday night the
City Council voted against putting
the bond issue necessary for the
city’s share in constructing a swim
ming pool under WPA up to a vote
of the people at the coming city
election.
It would have been a good op
portunity to find out the sentiment
of the citizens of the town at no
additional cost to the city. The
aplication is now in Washington
for the President’s approval and
upon its return will have to be put
to a vote if the people want to take
advantage of this opportunity—
that in all likelihood will not come
again—to build one of the most
modern pools at half of its total
cost.
There is not a good clean place to
swim in this vicinity. A swimming
pool in O’Neill would not only
bring many people to the city but
would provide pleasure and bene
fits in health to a large share of
the population.
A number of years ago there was
always some spot in the Elkhorn
river where the younger people of
the time could swim. Changing
conditions in the last few years,
coupled with straightening the riv
er and hastening drainage has low
ered the river to a point where it
is impossible to get wet on more
than one side at a time. We can
have a swimming pool if we want
it. Do you want it?
Holt County School Notes
By the County Superintendent
Two legislative bills of major im
portance had their hearing before
the educational committee of the
legis’ature Monday afternoon.
The first bill pertains to the cer
tification of teachers. The new
bill as proposed would have all cer
tificates issued from the state sup
erintendent’s office. The main rea
son for this seems to be that the
state superintendent wants to have
all certificates uniform. At the
present time there are twenty-nine
different certificates in the state of
Nebraska. This involves a great
deal of trouble inasmuch as dis
putes often arise over credentials
for certificate requirements. Under
this new plan, it is said that there
would be only eight different cer
tificates. The requirements remain
much the same. The bill calls for
increased credit requirements for
some certificates. It does not
change the rural certificate phase
a great deal. It will be necessary
for the applicant to secure a credit
transcript from the school or
schools where he or she attended,
and send it to the state superinten
dent together with the application
fee.
There is one phase of the rural
certification bill that we have work
ed very hard on and that is in reg
gard to the normal training situa
tion. The proposed bill to do away
with normal training schools has
been postponed indefinitely. A sec
ond phase pertaining to rural teach
ers would make it possible under
the proposed bill for the teachers
teaching on a third grade certificate
to renew the certificate once on
nine hours credit. The present re
quirement is twelve hours. The
proposed plan was advanced by the
normal schools. They want to
shorten the summer session to nine
weeks. In making this concession,
it will save teachers of the state
considerable money, which at this
time would be greatly appreciated
because of the present salary scale.
Only one renewal will be granted.
A second certificate will be issued
after the applicant has earned an
additional fifteen hours, and the
certificate will be known as the In
itial Elementary certificate. Ne
braska ranks in 45th place in re
gard to certification. The last cer
tification law was passed in 1925.
It is generally agreed upon by
school superintendents everywhere,
that our certification law is in need
of some revision.
A second bill had a brief hearing
pertaining to cutting the require
ment for state aid to weak districts
from twelve square miles to six
square miles. This bill was intro
duced by Legislator Gantz of Chad
ron. There are some sections of
the state where consolidation is out
of the question. This affects west
ern Nebraska counties more than it
effects counties in the central and
eastern part of the state. Under
the existing law, districts cannot
participate in state aid who have
less than twelve square miles of
land in the district. Last year a
total of $1,900 was distributed to
sixteen Holt county schools. In
checking over the number of
schools that would share in state
aid under the proposed law we
would have forty-six districts that
would share. Last year each school
received the sum of $118, and under
the proposed law would receive
$41 .30 as an average figure per
district. This would not help the
weak district a great deal unless an
additional appropriation could be
set aside for this purpose.
First Scat of Holt County
Government Was I,ocatecl
5 Miles Southeast of Here
The moving of the records from
the old court house to the new last
week brought to light many records
that had not been inspected for
years. Among those inspected by
us last Monday was the first record
of the proceedings of the Board of
County Commissioners, and it con
tains some interesting reading.
On June 29, 1876, Silas Garber,
then governor of Nebraska, issued
a proclamation, in response to peti
tions from residents of the unor
ganized county of Holt, that the
county be organized. In conform
ity with that request he issued the
proclamation on the above date and
named Elijah Thompson, J. B.
Berry and Janies Ewing as special
county commissioners and W. H.
Haynes as special county clerk and
Twin Lasser, the home of W. H.
Hynes was designated as the tem
porary county seat.
Ed Boyle owns and lives on the
old W. H. Haynes farm which was
designated by the governor as the
temporary county seat of Holt
county. It is about five miles
down the river from this city.
On December 27, 1876, a special
election was held for the election
of county and precinct officers and
the location of the county seat. At
this election Paddock was selected
as the county seat of the county
and the following officials were
elected: County Commissioners,
Ford Precinct, Janies Ewing; Pad
dock precinct, Harry Spindler;
Center precinct, H. W. Haynes;
John Cronin, county Judge; Joseph
Estep, coroner; J. L. Smith, treas
urer; J. T. Prouty, clerk; J. B. Tor
bert, surveyor; E. L. Whiting, sup
erintendent of public instruction;
I. R. Smith, sheriff. These officials
held office until the general elec
tion the following November.
At the general election Novem
ber 6, 1877, the following officials
were elected for the county of Holt:
H. W. Haynes, Samuel Gregory
and HarrySpindler,commissioners;
Sanford Parker, county clerk; E.
Thompson, treasurer; Thomas
Berry, sheriff; V. M. Ross, county
judge; J. L. Smith, county survey
or; Ed Whiting, county supertend
ent; D. Weygint, coroner. The
county seat was still located at
Paddock on the Niobrara river.
On May 12, 1879, a special elec
tion was held in the county on the
location of the county seat and at
this election O’Neill was selected
and the records of the county were
moved here August 1, 1879.
Wool Growers Meeting
Scheduled for Saturday
All Holt county sheep and wool
growers are invited to a meeting in
O’Neill Saturday, March 20, at
10:30 a. m. The meeting will be
held in the assembly room of the
new courthouse. W. Marshall
Ross, president of the Midwest
Wool Growers association, will be
in charge of the meeting. W. W.
Derrick from the Agricultural Col
lege will discuss sheep raising and
wool gorwing as it applies to Ne
braska conditions.
Miss Mable Erskine, who has
been a stenographer in the office of
Judge J. J. Harrington for the past
two years, has resigned her posi
tion and leaves Saturday for her
home in Norfolk, and will leave
there Sunday for Omaha where she
has secured a position. Miss Er
skine made many friends during
her residence in this city who will
wish her success in her new home.
LEGISLATURE STILL
BATTLES OVER FIVE
CENT GAS TAX BILL
Tobacco Tax Suggested To Raise
Money For State Assistance
To Replace Gas Tax.
By the Lowell Service
Bunted back and forth from the
floor of the legislature to the high
ways committee and back again,
Governor Cochran’s five-cent gas
oline tax bill, once killed, later re
suscitated, is still a legislative foot
ball for the unicameral. As an old
farmer, who had listened intently
from the balcony to the three hour
debate on the measure which oc
cupied all Friday morning, said ^s
he left the state house, “They just
don't seem to get nowhere!”
The last motion on the hill, and
the only one that carried, was that
made by J. N. Norton, that pro
gress be reported on LB 158. Before
that, a motion by Hugh Ashmore
to kill the bill lost by a vote of 11
to 22; and a motion by John Adams,
Jr., to advance the bill, amended
to change the governor’s division of
the extra cent from six-tenths for
highways and four-tenths for re
lief to half and half division be
tween the two, lost by a single vote.
So a second week has passed in
which money from the extra cent
tax on gasoline has ceased to flow
into the state assistance fund, and
motorists have paid but four cents
tax on the desirable fluid that
makes the wheels go ’round. Con
structive suggestions on other
methods of obtaining money for
relief have been few and far be
tween. Legislator Diers has a pro
perty tax plan, but can find few
supporters for it.
Dr. A. L. Miller of Kimball, who
has fought tooth and nail against
Governor Cochran’s gasoline tax
bill, maintaining that a four-cent
gas tax should go to roads only,
| has introduced a bill before the
legislature which, if passed, will
furnish about $1,200,000 for the
state assistance fund by placing
taxes on cigarettes, cigars, and to
bacco. This is the first really con
structive plan offered for a means
of securing the necessary relief
money aside from the gasoline tax.
The legislature suspended its rules
to permit the introduction of the
bill, heard it read twice and re
ferred it, finally, to the revenue
committee. As first heard, the bill
proposed a four-cent per package
tax on cigarettes, a one-cent tax on
each cigar, and 16 cents per pound
on tobacco, or one cent per ounce.
Later, Dr. Miller announced his in
tention of amending the bill to re
duce the cigarette tax from four to
two cents per package.
A Nebraska National (iuard air
squadron base is to be established
at a cost of $10,000, at some air
port to be decided upon by the
adjutant general and the governor.
This was decided by the passage
last Thursday of LB220. Friends of
the measure claim that the $10,000
appropriation will cause the state
to receive about $137,000 from the
federal government to be used in
the mainteance of the station and
a squadron of a number of planes
to be used, under army supervision,
for the benefit of the state- and the
national guard.
Two other bills passed by the
legislature Thursday were LB 117,
which allows routing of school
buses along paved highways to
meet rural pupils ^t their home
driveways, and LB58, which pro
vides that all the assets of a hail
insurance company shall be used to
pay losses to policyholders pro rata,
if losses cannot be paid in full.
The legislature, after a lively de
bate of three days in the committee
of the whole, has advanced to gen
eral file the bill for the regulation
of gasoline transports, introduced
by Charles Dafoe of Tecumseh.
After long argument, the author
of the bill consented, in order to
prevent the bill from being killed,
to an amendment making the li
ability bond required of operators
$20,000, instead of $50,000 for
transports carrying more than
1,500 gallons of fuel.
If the measure is passed, it will
not go into effect until Jan. 1, 1038.
Other provisions are that trans
port drivers must be at least 21,
and not more than 60, and they
must not be on duty more than 12
hours in any 24-hour period. The
state department of agriculture
will have charge of regulation and
inspection. From Saturday noon
until midnight, Sunday, and on
holidays, transports will not be
permitted on the highways.
Nebraska truckers and the state
railway commission, sponsors of
two other bills for motor truck
reguation, have been ordered by
the legislative commerce committee
to “get together,” settle their dif
ferences, and have a compromise
bill ready for consideration by the
committee on March 16. The elig
ibility of those coming under the
regulation is one of the chief points
(Continued on page 4, column 2.)
Water Pipe Lead Floods
Three Offices At Court
Building This Morning
A minature Niagara Falls was
discovered in the new court house
this morning about 7:30. One of
the brass couplings on the water
pipes became loose letting a stream
of water thru and it flowed down
the steps leading from the jail
floor to the office of the sheriff on
the second floor. Local plumbers
were called and soon the flow of
water was stopped. Before that
however the water had run down
the pipes into the office of the
county treasurer directly under the
sheriff’s office, staining the walls.
The office of the county attorney,
reporter and sheriff on the second
floor was covered with several
inches of water.
Dan Farrell, government engin
eer in charge of the construction
of the building, says it is yet impos
sible to estimate whether any dam
age had been done to the building
by the flood. He said, however,
that the county was protected as it
was guaranteed for a year. He
said he could not understand why,
or how, the overflow occured. He
said their was a drain that should
have taken care of the water, in
the event of a break in the pipes,
and the only way that he could
account for it was that the drain
must have been, dogged.
Funeral Services For
John Brentson Friday
John W. Brentson died in the
O’Neill hospital Wednesday morn
ing after an illness of two weeks at
the age of 63 years, 7 months and
13 days. The funeral will be held
from the Presbyterian church in
this city Friday afternoon at 2
o’clock, Rev. II. D. Johnson officiat
ing and burial in Prospect Hill
cemetery.
John W. Brentson was born at
Akley, Iowa, Aug. 4, 1872. He was
united in marriage on Feb. 18, 1905,
to Miss Rena Powell, the ceremony
being performed in Iowa. He came
to this county in 1906 and for a
number of years farmed in the
Minoola country. He left here in
1918 and moved to Kansas where
he resided for about ten years, re
turning to this county six years
ago and since that time had made
his home with his daughter, Mrs.
William Buxton, near Star. He
leaves to mourn his passing two
daughters and one son. The child
ren are: Russell Brentson, Lincoli);
Mrs. William Buxton, Star, and
Mrs. Albert Throckmorton, Lincoln.
Production Credit Ass’n.
To Meet Here Next Week
Stockholders of the O’Neill Pro
duction Credit association will hold
their postponed annual meeting on
Thursday, March 26, 1937, in the
K. C. Hall at O’Neill, Ncbr., accord
ing to A. U. Uix, president. The
meeting will start at 10 a. m. A
number of farmer-stockholders
from this vicinity will attend.
Mr. Dix announced the order of
business will include the election
of directors, the annual report of
the executive committee, and dis
cussion of future lending policies.
James W. Rooney, secretary-treas
urer of the farmers’ organization,
will present the financial statement.
A representative of the Produc
tion Credit Corporation of Omaha
will discuss operations of the Pro
duction Credit associations, which
supply farmers and stockmen with
short term credit for general agri
cultural purposes. The stockhold
ers also will hear a number of their
fellow members.
The O’Neill association serves
farmers in Boyd, Holt, Garfield and
Wheeler counties. Present direct
ors are D. C. Schaffer of Emmet,
E. W. Moss of Burwell, Frank Kis
er of Spalding, R. B. Geary of In
man, and Mr. Dix.
TRIAL ON LIQUOR
THEFT BRINGS A
PER.!URY CHARGE
Cornelius O’Connell, Father of Ome
Man Convicted, Faces Perjury
Charge On His Testimony.
District court convened in this
city last Monday morning, with
Judge Dickson presiding and Re
porter McElhaney at the reporter’s
table.
The first case on trial was that of
the State of Nebraska vs. George
O’Connell of Emmet. O'Connell
was charged w-ith having aided in
the robbery of the Weber liquor
store in Atkinson on the night of
Nov. 24, 1936. D. R. Mounts of
Atkinson, represented the defenant
while County Attorney Cronin rep
reestned the state. A jury was.
secured shortly after noon and the
trial was on. The case was given
to the jury about 4 p. m, Tuesday
afternoon and the jury returned a
verdict at 9:30 that evening finding
the defendant guilty as charged in
the complaint.
Wednesday morning the trial of
the last one of the defendants in
the case, Frank Sesler of Emmet,
was taken up. The jury was se
cured shortly after noon and the
case is still on, but will probably
be completed some time today, the
state having^rested last evening be
fore adjournment. In this caae
County Attorney Cronin is prose
cuting and Emmet A. Harmon is
representing the defendant.
An aftermath of the trial of the
case of the State vs. George O’Con
nell presented its appearance Wed
nesday when Cornelius O’Connell,
father of the defendant George
O’Connell, was arrested on a charge
of perjury in connection with the
evidence he gave in the trial of his
son. He was arrested by Sheriff
Duffy late in the afternoon and was
confined in the county jail last
night. This morning he was taken
before County Judge Malone,
waived preliminary hearing and
was bound over to the district coart,
bond being fixed in the sum of $500
which was furnished and he was.
released. The case will probably
come before the court at this
session.
There are a few civil cases for
trial and court will probably be in
session most of next week, per
haps longer, if all the cases arc
tried.
Mrs. Donohoe Receives
Word of Brother’s Death
Mrs. P. C. Donohoe received a
message Wednesday afternoon an
nouncing the death of her brother,
Daniel Holland at David City, Ne
braska. Mr. and Mrs. Donohoe
left this afternoon for Petersburg.
Nebraska, where they will be joined
by Mrs. Donohoe's sister, Mrs. Ar
thur Duffy and husband and will
then go to David City to attend the
funeral, which will be held Satur
day morning.
Mr. Holland was a former resi
dent of this county, his youth being
spent on the old Holland farm a few
miles west of this city. He moved
to Butler county several years ago
and had made his home at David
City for many years. He was
about 66 years of age and had been
in poor health for several years.
Conservation Community
Meetings Start Monday
Soil conservation community
meetings will be held starting Mon
day, March 22, in all communities
of the county for the purpose of
filling out statements of intention
for each individual operator. In
dividual notices will be mailed to
producers all over the county. It
is very important that farm oper
ators interested in the program for
1037 attend one of these meetings.
In case anyone, because of moving,
should not receive notice, they
should contact their neighbors for
the schedule before the end of the
week.
Coyote Hunt March 21
There will be a coyote hunt Sun
day, March 21, starting from the
Liddy hill at 1:30 p. m. Anyone
who cares to pa: ticipate is invited
to attend. Shotguns only allowed.
The mule seem3 to be coming
back into his own, even in these
days of power farming machinery'.
Last week a team of mules at Her
man, Nebr., sold for |450.
