May I 1902 THE NEBRASKA INDEPENDENT. FRAUDULENT FIGURES 'Republican Press Bureau up tm Its Old Tricks Lying: Tables Given to the , Press Thoroughly Dissected Between now and election day the taxpayers of Nebraska will read in the various papers of the state, both re publican and anti-republican many columns of matter regarding the various state Institutions, educational, penal, charitable, and those difficult to classify as belonging strictly to either of the three classes named. The administration of these Institu tions must be viewed In a two-fold light: from the standpoint of ef ficiency, and the standpoint of economy. The first thing to be con sidered Is, of course, whether the officials and employes in charge of any given institution are rendering the best possible service; whether they are qualified to fill the positions; whether they are giving to the state such service as would be required at the hands of a private employer; whether the results attained will justify the taxpayers in retaining them in their present position. The matter of economy Is really a branch of the first inquiry. The term "economy" is a relative one, and not absolute. The true test is the best possible results at the least cost to the taxpayers. Parsimony and niggardliness do not constitute economy. Yet the dearest is ,not al ways the best, although "the best is the cheapest;" but the "best" must frequently be known without inquir ing its cost. Things are frequently sold at a "fancy" price to one cus tomer and at a much lower one to another; and It often happens that the state pays a fancy price for mer chandise and services that ought to be procured for less money. On the other hand, spirited bidding on the part of those who wish to furnish the state with merchandise sometimes results i.i loss to the successful (but unfortunate) bidder and the tendency becomes strong for him to substitute inferior goods in place of the quality a. - proposed to furnish. The state cannot afford to take the attitude of "jewing" down those with whom it has dealings; it can afford the best supplies and the best services at a fair price. But as the taxpayers foot the bills, they have a right to know what it is being done and what it costs. . The republican policy In Nebraska, as indeed everywhere else, has always been to give the taxpayers no infor mation If possible; and garbled, incor rect, and even lying statements, when the pressure for Information became too great. Already the republican press bureau at the capitol has begun its old time tactics. Nothing human is perfect, and It would be folly to say that there are not a number of things done by the fusion state officers which may not be justly criticized. But a state admin istration, like anything else, must be viewed as a whole. After deducting the things which may justly be criticized, is there still a credit bal ance of good? How does it as a whole compare with other adminis trations? This, of course, has to do with the past. As to the future, the mistakes of the past must be con sidered and avoided. It is conceded that the fusion ad ministrations under Governor Hol comb and Governor Poynter, viewed as to beneficial results, have never been equalled in the history of the state. All that the present republican admin istration tries to do is to measure up to the -standard set by its fusion pre decessors; and what it lacks In ac complishing this, it tries to cover up by withholding information or by giving out misinformation. Two of the most recent attempts ! to deceive the taxpayers deserve more than passing attention. The first is from the State Journal of April 16, j 1902: I "The following table shows the total amount appropriated, the total amount expended during the first year, and the surplus remaining of the first year's quota: ' '' ;: ;. : o- University Soldiers' home, Grand Island School for blind. Neb. City School for deaf, Omaha Inst. P. M. Y., Beatrice Industrial home, Milford Industrial home, Geneva Hospital insane, Norfolk Hospital insane, Lincoln Hospital Insane, Hastings Home friendless, Lincoln Totals The totals are ours, and were not given by the State Journal, in the hope that no one would take the trou ble to foot the columns. The first column is absolutely correct. It rep resents the appropriations for two years ending March 31, 1903. Now, the "quota for one year would be half of that or $721,505; and as the amount expended, as shown by the second column, is $601,198.27, the "sur plus from first year's quota" ought to be the difference between the two, or $120,306.73, instead of $98,873.54 as the footing of the third column shows. When they were counting up "sur plus" why did not they make it as large as the figures seem to justify? Or were they too modest to claim their dues? As a matter of fact the whole table is a tissue of fraud. Not only does the second column fail to show all the expenditures from the appropria tions mentioned, up to and including March 31, 1902, but it is also false that it represents the expenditures for only eleven months in practically all of the institutions. The April, 1901, expenses were not paid by warrant until May, 1901; and the March, 1902, expenses were not paid until after April 1, 1902. So the $601,198.27 rep resents part of the cost, for eleven months.' Add one-eleventh to make a full year and the sum Is $655,852.66, which would cut down the "surplus" to $65,652.34. But there was a $50,000 building at Hastings and $15,000 for land at Beatrice, the expenditures on which are not given in the second col umn at all. And it is noticeable that no mention Is made of the peniten tiary, the bov'st Industrial sphnol af gest that the figures for these institu tions be given. ? The fact Is, that the penitentiary ap propriation of $35,000. , (from the gen eral fund) for two years was ex hausted, all but 52 cents, on March 11, 1902. The surplus there for. the next year would be deficiency of more than $35,000. At the Kearney school the $92,700 appropriation would allow $46. 350 for the first year's xjuota, but Sec retary Mallalieu had spent $51,627.99 in eleven months, which means a "surplus" of nearly $10,000 on the minus side by the time his first year's expenses are all paid. At the Milford soldiers' home the $20,880 appropriated would give a quota of $ 10,440 for each of the two years? but the com mandant out there had spent $12, 776.93 in eleven months, which sim ply means that he will rob,hls second year of about 13,500.: No wonder these were omitted. a That is the republican Idea of "making a showing." The av erage republican politician acts On the theory that the people will bite a hook baited with most any old thing. It is true that mullet , heads will do this; but the average man has little respect for those who wilfully try to deceive him. Following on the heels of the State Journal's table of misrepresentations, came an alleged comparative" table in its annex, the Lincoln Evening News. As, before, it is desirable to quote the paragraph:. ' "Governor Savage has been ex tremely careful and frugal in his su pervision of the state Institutions, al though never parsimonious. The members of the state board of public lands and buildings report that all are in a very satisfactory condition. This is done, however, at a much low er cost than under the previous fu sion administration. Here is a com parative statement of the expenses or the state institutions for the last year of Governor Poynter's administration and the same period under republican control: April 1, 1901, April 1, 1899, to to April 1, 1902. April 1, 1900. University .... $232,281.93 $233,848.53 Sol. H., Gr. Isl. 47,042.14 57,504.24 Sol. H., Milford 12,776.93 28,476.24 Ind. S., Kearney 51,627.99 44,928.64 Ind. H., Milford 9,013.40 8,604.29 Bl. S., Neb. City 17,310.36 21,374.31 Df. S., Omaha. 33,518.88 - 64,839.13 Inst. F. M. Y. Beatrice 37,159.12 . 56,896.28 Ind. S., Geneva. 14,903.01 12,484.54 Ins. H., Lincoln 74,209.30 65,548.98 Ins. H Hast'gs 80,902.18 67,331.64 St. Nor., Peru.. 31,529.53 32,428.09 Home Friendless, -" Lincoln ..... 14,119.87 14,538.99 Ins. Hosp., Nor folk (9 mo.) . . 30,553.55 56,418.07 Totals $686,938.20 $765,222.57 "The Norfolk asylum, burned at the. end of nine months, the patients then being transferred to the asylums in Lincoln and Hastings." What Governor Savage has to do with the expenditures at the state uni versity is "something no pop can find out," although we" have a vivid recol lection of how Governor Dietrich got after that institution with his veto snickersnee. Here three of the In stitutions omitted in the other tablo are given, but the penitentiary is still conspicuous by its absence. Appar ently, from this table, the republicans have maintained the 14 institutions at a cost of $78,284.37 less than the cost under Governor Poynter's adminis tration. How true this Is remains to be seen. The first objectIdnTr'that neither column shows the expenditures for a full year, but as both are for eleven months, the comparison : is fair If otherwise correct. Omitting the $75, 000 appropriation for rebuilding the penitentiary (that institution not be ing in the comparison), the legisla ture of 1901 appropriated $86,250 'or new buildings, land, stand pipes, en gines, etc., at various institutions. The legislature of 1899 appropriated $297, 500 for similar permanent improve ments, not counting the penitentiary. Appropria- Amounts ex- Surplus tions for pended the from 1st 1901 & 1902. 1st 12 mos. yr's quota. $510,500 $232,281.93 $ 1,311.88 97,810 47,042.14 1,862.86 46,275 17,310.36 5,827.14 73,950 33,518.88 3,456.12 109,700 37,159.12 17,960.88 21,150 9,130.40 1,564.60 33,175 14,903.01 1,684.49 101,375 40,738.07 9,949.43 156,675 74,209.30 4,078.20 259,900 80,902.19 49,047.81 32,500 14,119.87 2,130.13 $1,443,010 $601,198.27 $98,873.54 Now, these artful dodgers count in the second column, to make the $765, 222.57, every cent paid out of thesd permanent improvement appropria tions; and they skilfully omit includ ing any such expenditures in the first column, to make the $686,938.20. For example, the expenditures at Beatrice (second column, $56,896.28) include $26,776.04 expended in the erection of four new buildings under Governor Poynter's administration; but the first column item, $37,159.12, does not Include the amount expended of the 1901 appropriation of $15,000 for the purchase of land at Beatrice. The $28,476.24 item (second column) for the soldiers' home at Milford includes $13,500 expended for purchase of land and what was expended out of a $5,000 appropriation for building a hospital: but nothing of the kind is Included !n the first column item of $12,776.93. At the Omaha school for the deaf, the second column item ($64,839.13) in cludes $37,862.84 expended for a new dynamo, boiler, engine, and -new school building; but the first column item embraces nothing of the kind. But it is idle to enumerate all these Instances of a studied effort to deceive. A better way is to take up one institution at a time and examine carefully every item; and when they have all been examined, a recapitula tion ; can be made which will mean something. This we expect to do from week to week until the ground is covered -t: In this connection Is should be re marked that the right way to make a comparative statement is to take the semi-annual reports of -the heads of , the various Institutions. These should be on file in the governor's office. Un der! HoJcomfr and Poynter an abstract of these reports was entered in a. book prepared for ; that - purpose. . But ' as thej republicans prefer, to take, the fig ures in the. auditor's office (which can not" show the ptnulation of the insti tution) ; we will meet them on that ground, -and 'next week " take up , the soldiers' hqme at Grand Island. ' i A new but not unexpected turn has been taken by Governor Savage. He now declares that he wil not be a candidate for the gubernatorial nomi nation." Late Monday afternoon he 'gave out a statement to the pres3 to that, effect. , Republican papers claim thathe has the promise of a federal position but has declined itbut it is ' safe ' to say that he will accept later, unless his beet sugar factory tn Colorado and his ranch tn Louisiana should Tequire . the undivided atten tion of himself and Bartley. This will simplify the state campaign for both republicans and fusionists, because it he had been "the candidate there would have been considerable tend ency to fight the whole campaign on the Bartley pardon to the exclusion of more vital matters. Although Governor Savage and the republican party are responsible for this pardon, and deserve censure for it, yet the most important issue of all is equity able taxation and a more economical administration of state affairs; and thl3 must not be lost sight of even though the republicans should turn loose every Bartley and Rhea in-the penitentiary. . . TAKEN FROM SCHOOL eHr Mother Says She Did Not Re ceive Proper. Treatment There has of late been considerable trouble in the schools and not a few girls have been kept at home by their parents on account of it. One of these is Grace E. Locke, a prepossessing miss of sixteen years. Her mother, Mrs. Alice M. Locke, dur ing an interview on the subject said: "My daughter is a good girl and I have never had any trouble with her. But about six months ago I was obliged to take her out of school. She had worked hard and, since her heart had not been good for about three years, it had been too much for her. She grew pale and listless, she was tired allthe time and the least exer-' tion made her breathe hard. The disease was anaemia and I was afraid of it, but I hardly knew what to do, for- medicine didn't seem to be do ing her any good. "But at last we noticed an adver tisement in the paper saying that Dr. Williams' Pink Pills for Pale Peo ple would cure diseases caused by impoverished blood, and I made up my mind to have her try them. Her trouble was deep-seated and obstinate and, at first, the pills didn't seem to help her much. But she kept on and in a little while she began to, feel better. She continued using them till she had taken ten boxes and now she looks and feels like a different person. She is back in school, as well and strong as any of the girls and I feel very thankful for what Dr. Williams Pink Pills for Pale Peo ple have done for her." Mrs. Locke and her daughter live in Whitman, Mass., and many of their neighbors are willing to vouch for the truth of the above statement. As nearly everybody knows, anaemia, the disease from which Miss Locke suf fered, is a dangerous one to neglect. It Is caused by an actual deficiency of the blood, and a watery and depraved state of that fluid. The one remedy that has proved itself a specific .for anaemia, is Dr. Williams' Pink Pills for Pale Peo ple. These pills iwill never fail to effect: a cure if used-persistently for a reasonable length of time. They may be bought at all druggists, or direct from Dr. Willims Medicine Co., Schenectady, N. Y., fifty cents per box: six boxes for two dollars and a half. Send for free booklet of medi cal advice. State Convention Pursuant to action taken at a meet ing of the executive committee held in Lincoln, April 23, 1902, the electors of the people's independent party of Nebraska are hereby notified that on Tuesday, the 24th day of. June, A. D. 1902, at 3 o'clock p. m. of said day, a state nominating convention of said party will be held in the city of Grand Island, Nebraska, for the purpose of nominating candidates for the follow ing offices to be voted for at the gen eral election of 1902 : One candidate for governor. One candidate for lieutenant gov ernor. One candidate for secretary of state. One candidate for auditor of public accounts. One candidate for treasurer. ' One candidate for superintendent of public instruction. . One candidate for attorney general. One candidate for commissioner ot public lands and buildings. Said convention is also called for the purpose of selecting a state cen tral committee of said party and for transaction of such other business as may properly come before it. The basis of representation is fixed. at one delegate for each county and one dele gate for each 100 votes or major frac tion thereof cast for Governor William A. Poynter for governor at the gen eral election of 1900. The representa tion of the various counties is as fol lows: -.. Adams 22, Antelope 15, Banner 2, Blaine 2, Boone 15, Box Butte 6, Boyd 8, Brown 4, Buffalo 22, Burt 13, Butler 21, Cass 23, Cedar 17, Chase 4, Cherry 8, Cheyenne 6, Clay 20, Colfax 15, Cum ing 18, Custer 22, Dakota 8, Dawes S, Dawson 15 Deuel 4, Dixon 12, Dodge 26f Douglas 128, Dundy 4, Fillmore 20, Franklin 12, Frontier 9, Furnas 14, Gage 27, Garfield 3, Gosper 7, Grant 2, Greeley 10, Hall 19, Hamilton 17, Har lan 10, Hayes 4, Hitchcock 6, Holt 16, Hooker 1, Howard 14, Jefferson 17. Johnson 13, Kearney 12, Keith 3, Keya Paha 4, Kimball 1, Knox 17, Lancaster 58, Lincoln 13, Logan ?, Loup ,2, Mcpherson 2, Madison 18, Merrick .11. Nance .10, Nemaha 19, " , - , son 26, Rock 4, Saline 21, Sarpy 11, Saunders 29, Scotts Bluff 3, Seward 20, Sheridan 8, Sherman 8, Sioux 3, Stanton, 9, Thayer ,16, Thomas 2, Thurston 7, "Valley 9, Washington lu, Wayne 11, Webster 15, Wheeler 3, York 20. Total.1,224. It is recommended that county con ventions be called, to meet on Satur day, the 21st day. of June, A. D. 1902. And; that the primaries in the various voting precincts held for the purpose of electing delegates to the county convention be , held not earlier than Saturday, the 14th day of June, A. D, 1902. It is also recommended that the various county conventions elect an equal .number of alternates to the state convention ? and that steps . be taken to secure,' if possible, a full delegation to the state convention. By order of the executive committee of the people's independent party of Nebraska. C. Q. DE FRANCE, J. R. F ARRIS, -' ' . Chairman. Secretary. ? : ; . A Hard fight Ahead Some idea of , the closeness of the political struggle in Nebraska this fall may be gained by scanning the fol lowing figures, taken from a tabula tion published in Frank Harrison's State Record (Schneider, rep.), "pre pared under the direction of" the re doubtable Charlie Rigg: . FUSION. .',; , ? Judge. Congress. ' 1901. 1900. First district ...11,579 16,548 Second district ..... 9,467 14,807 Third district ...... 18,861 22,245 Fourth district .....16,675 21,032 Fifth district ...... .14,046 17,688 Sixth district 15,706 17,489 Totals ...........86,334 REPUBLICAN. First district ....... 15,961 Second district 11,414 Third district, 19,501 Fourth district ..... 19,337 Fifth district -.... .15,747 Sixth district 17,033 109,989 19,449 16,277 22,25u 20,435 17,279 17,280 .Totals- ........98,993 112,970 It will be observed that Sedgwick ran 13,977 votes behind the combined votes of the republican congressional candidates, and Hollenbeck 23,655 be hind the fusion candidates, a relative loss to Hollenbeck (or gain to Sedg wick) of 9,678. Although the fusion ists elected four out of six congress men in 1900, yet if the election had been at large instead of districts the republicans would, have elected all six by 2,981. The congressional plu ralities were as follows: Burkett (rep.) .2,901 Mercer (rep.)..... 1,470 Total 4,371 Robinson (dem.).l 175 Stark (pop.) . 597 Shallenberger (dem.) 40.9 Neville (pop.)...;... 209 Total .1,399 All of which goes to show that neither side has any walkaway in the coming campaign - -:. , . V.r. .. M. M. Chase of Haigler, Dundy coun ty, called at The "Independent office Wednesday and ; reports good crop conditions in his county. Mr. Chase is populist state committeeman for Dundy and is also a member of the county board. In answer to an in quiry relative to county finances, Mr. Chase informed The Independent that Dundy county has no bonded indebt edness and has $17,000 of cash on hand in the different county funds, with bridges and roads in good shape. Although the county is normally re publican by a small majority, yet the people seem to have confidence in populist financial ability, two of the board and the treasurer being pop ulists. The county's financial condi tion speaks "Well for the management of these county officials. Keya Paha Assessments . Mr.- George Fessant of Springview, Keya Paha county, writes The Inde pendent relative to the way county matters are managed in his baliwick under republican . rule. r He sends a schedule of values at which assess ments are made in Keya Paha county. The motion at the assessors' meeting was "that all property be valued at one-third." Hay .; and irrigated land to be valued at $2 to $3 per acre. Farming and grazing land, $1 to $2. Horses from $5 to $15; steers from $3 to $12; cows, $4 to $8, and similarly other personal property. He says "you will see that $160 is the lowest valuation that can bs placed upon any of the grazing land and that considered at onerthird value makes a quarter valued at $480. More than one-half of the land in the coun ty will1 not sell for that price as not more than ten head of cattle can be pastured on a quarter both summer and -winter. A number of the best farms without buildings and fences have sold lately from $500 to $600 and two years ago the same farms could not find buyers at $160." "The county is now controlled, by republican officials and the commis sioners met with, the assessors (a ma jority of which were republicans) for the purpose of having the valuation raised and they -succeeded. Commis sioner Brewster made a report that two years ago the county was $5,000 In debt; and that during the last two years over $8,000 extra had been raised by distress warrants and land sold for back taxes; and that all the back taxes had been collected and now the valuation must be raised or the county would go further in debt. The board has also, raised the levy. This is un der republican rule yet the people seem to like it" - We'll ? furnish your home f X Y -?7 T7-s TT-Q TT TT trrr t 0 'OK 13 years we have been engaged In tha pleasant work of making eomfortable ucmij a Humoa Homes ON vuinvrr tnreuvnout toe United state To-dar kPP7. homes. We hare furnished we are toe largest complete oui- of the largest factories and mills In fitters In the world with n ar m-oat America, and to sell the good t the consumer at factory prices. w do mar than this tern sell from, a tUtgla article to fnmUHinga for an entire home ON CR&DIT and let the bvxer van u in tmail monthlu ointment. TlliS Generous rr&Hit without "interest or extras c any kindno security no publicity but iiuo QVJinuua lreUit atrictlr confidential hnaines transaction. write: Th only Credit Mall. Order House In America strictly confidential business transaction. F-OFS OUR BIO 13fi PAGE CATALOOU I Everything to Furnish and Beautify the Home. Jrr CREDIT TERMS: iJn'Hi f I 100.00 worth. $25 down, $T per month. I Ih tf-T BiT ' ' 1 J ' I $800.00 Worth. 75 down. $15 pea month. jpT "f A f"ll A. SAMPLE ,r3ARGAIN This f 1, if 5 f . JLI 1' " beautiful 5-piece Parlor Suit, In I . II V " 1 ' I mahogany n finish) f with brilliant ' Al ' , II " ') I fend-rubbed polish, -hand-carred v. ff fJ Wt" Vi V backs and upholstered, fall spring $f ... 17 XA TV seats, coverings of exquisitely col- ' " A . SAMPLE, 3AROAIN This beautiful 5-piece Parlor Suit, in mahogany ; finish,1 ' with brilliant hand-rubbed polish, hand-canred tacks and upholstered, full spring seats, coverings of exquisitely col ' ored imported velours. It's a mag- We'll ship It to any part of the United , States , ON CREDIT. trice Simply remit us $4.50 and pay nineent rait. the balance at rate of $2.00 per month. As to our Reliability, we refer yo to any Bank, Business House or Newspaper In Chicago PEOPLES OUTFITTING CO.. $18.00 Chicago. t t t t OMAHA TAX CASE Victory Over Tax-ShlrkJng Corporatlons- Probably Another Caanes for Them in Federal Court . . The Omaha Real " Estate Exchange is to be congratulated upon its vic tory over the tax-shirking public Ser vice corporations of Omaha. Especial credit is due Attorney J. H. Mcintosh, who represented the exchange, for the able . manner, in which" he conducted the case- throughout. Pitted against him. ostensibly appearing for the city council, were such corporation law- oo n3VJh o q iw p b fpr , Mors corporations. Like David of old, Mr. Mcintosh vanquished the giants. The supreme court granted a writ of man damus directing the city council, sit ting as a board of equalization,, to hear the complaints which it had re fused to hear, and to equalize the as sessment so that these corporations will pay taxes upon their property .and franchises on an equality with other taxpayers As assessed the corpora tions would, pay taxes upon about one tenth of the value of their property and franchises, while other taxpayers are assessed upon about 40 per cent of the true value of their property. ; The opinion was written by Judge Sedgwick, and with one exception is a concise, well-written interpretation of the law. It will be remembered that Referee Ryan's findings of fact were against the city qouncil and corpora tions, but he held' as a matter of law that the writ should not issue because it asked that the assessment of the property and franchises of these cor porations be raised from about 10 per cent to 40 per cent; that our laws re quire property to be assessed at its fair cash value and to grant the writ would be to direct the board of equal ization to act contrary to law. On this point. Judge' Sedgwick, says: v "In State against Osborn, 60 Neb. 415, it was said: 'If the property of one citizen is valued for taxation at one-fourth its value, others within the taxing district have the right to de mand that their property be assessed on the same basis.' From the con text and the subject matter being con sidered, it Is manifest that the doc trine intended by the court was that when the property generally, in the city is assessed at a certain propor tion of its actual value any person whose property is assessed at a great er proportion of its actual value haa ground for complaint, and so, when the property of one person is assessed at a less proportion of its value than the proportion of value it which prop erty in general in the city is assessed any taxpayer who is injured thereby has cause of complaint. "The board of equalization is not so much to consider methods by which the assessor may have reached his conclusion as it is to consider the re sults of the assessment as returned. If the assessment is unequal it is the duty of the board, on proper com plaint and evidence, to so equalize the assessment that every person and cor poration shall pay a tax in proportion to the value of his, her or its property and franchises, and no other meaning Kills Chicken Lice In another column The Tiffany company advertise Paragon Lice Kil ler as a destroyer of Chicken lice. The remedy is a good one and poultry raisers should give it a trial. Here is what ex-Chief Justice Norval says about the merits of the remedy: SEWARD, Neb., Feb. 3, 1902. Mr. Tiffany, Dear Sir: I use the Paragon Lice Killer, both liquid and powder and none other. The Paragon Is the best disinfector and Lice Killer I ever used and I have tried many. It will do the work every time. Yours truly. T. L. NORVAL. mum ' PURE MALT is one of the best known whiskies on the market and is most prescribed by Ehysicians " and most irgely used by the men who Know what good - whiskey is and insist on having St. It has been mad o lor over thirty years by the famous Willow Springs Distillery and is positively guaranteod as to parity as well as pos- , . teasing nm linen iiavor o any whiskey on the market. You ought to try it because if you do you will like it and always use it. Willow Sp'gs Distillery, Omaha. 53 B can be giyenatQjth command to as-, certain the basis,. employed generally and bring the .amount .of the several assessments of the personal property and franchises of the several corpora tions complained of to that standard, when construed with, the allegations and the other commands of the writ," The pertinent provisions of law as Interpreted by the cour$ are in . the following three i paragraphs of ths syllabi: , y "2. Section 1, article IX. of the constitution jecmires that franchises of corporations, shall be assessed for taxation, 'Without deducting corporato indebtedness ; from the value of such franchises.,; . . "3. That part of section 32 of the revenue act which requires the asses sor to deduct the amount of the cor porate indebtedness from the ' actual value of. the shares of stock to deter mine what. ., shall', be. assessed as oapir J tal Ktrfk fs lirtr'finst Itntinna.l nnrl void. 1 "4, - When capital stock of a cor poration has no market " value, the 'actual value,' in the sense in which the words 'capital stock' are used, in the statute, is found by adding the value, .of . the franchises of the corporation to the value of its tangible property; from this should be deducted the, value of the real and personal property which are assessed as such and the remainder is the value of the "Capita I stock for as sessment." If the rule laid down in the Chicago (Continued on Page 8.) Pacific's latest annual has an account of this region that will be Interesting and , valuable, as1 well, to everybody young and' old. '' Send CHAS. S. FEE, General Pas. senger Agent, Northern Pacific Rail way, St. Paul, Minn., six cents for the book, and you may be surprised to learn wLat a favored land there Is away up in the northwestern corner of Qur country. .. State of Oh City of Toledo, Lucas County ss. . Frank J. Cheney makes oath that he is senior partner of the firm of F. J. Cheney & Co., doing business in the city of Toledo, county and state afore said, and that said firm will pay the sum of ONE HUNDRED DOLLARS for each and every case of Catarrh that cannot be cured by the use ot Hall's Catarrh Oure. FRANK J. CHENEY. Sworn to before me and subscribed in my presence, this 6th day of De cember, A. D. 1886. (Seal) A. W. GLEASON, Notary Public. Hall's Catarrh Cure is taken in ternally, and acts directly on the blood and mucous surfaces, of the system. Send for testimonials, free. F. J. CHENEY & CO., Toledo, O.. Sold by druggists, 75c. Hall's Family Pills ; are the best. fiamool B. Hams Attorney at La w i ' NOTICE In the District Court of Lancaster County, Ne - braska, Charles E. Collier, guardian, the estate of Pbylis Collier, Plaintiff, vs. Mary Best and Sarah A. Best, and Lot 12, Block 235, City of Linsoln, Defendants. To non-resident defendants, the said defen dants Mary Best and Sarah A. Best will take notice that on the 17th day of April, 1902, the said plaintiff filed his petition in the aboTe en titled action in the District Court of Lancaster County, Nebraska, the object and prayer of which is to foreclose a certain tax certificate and tax liens existing in faror of said plaintiff against said lot 12, block 2?i5, City of Lincoln, that said yeah estate is made a party to said suit, . and plaintiff asks for equitable relief. You are required to answer said petition on or before Monday, the 26th day of May, 1902. SAM B. HAMS, Attorney for Plaintiff. HALF RATES. Via Wabash railroad to Harrisburs;, Pa., and return on sale May 14 to 19 good returning June 30. Half rates rill also be sold from Harrisburg to points in Pennsylvania, Maryland and District of Columbia on May 21 to 24. Stop-Overs allowed at Niagara Falls. Think it over and ask your nearest agent to" -oute you via the Wabash railroad. All information . at Omaha city office, 1415 Farnam street (Pax ton hotel block) or write HARRY E. MOORES, Gen. Agt. Pass. Dept., Omaha, Neb. Send Me Their Names Send me the addresses of your friends who might be induced to move to Nebraska, and I will mail them our new 48-page book descriptive of Ne braska's agricultural resources anj itn unbounded opportunities. The book Is illustrated with Nebraska farm ccenes, and is supplemented with a sectional map of. the state. It will help bring any , homseeker to Nebraska. , J. J. FRANCIS, ' Gen. Pass. Agent, Omaha,, Neb. is one of the most favored portions cf our country. Its history is fasci nating, its scenery wonderfully grand, its industries and commerce varied and wealth-making, its climate moist, cool and life-giving. ;.. -:' : -X v V It is destined to become one o our most pbpuloua and important seaports FAT TOO FAT People Reduce your Q j. I Weight With K 6 ClUCtO Reduce your fat and be refined. Keflne your fat and be reduced. 'Reducto" Is a perfectly harmless vegetable compound endorsed by . thousands of physicians and people who have tried It. We send you the formula, you uiak Reducto" at home : if you deslfe, you know full well the ingredient-, and therefor need , have no fear of evil effects. 'Send $1.00 for re ceipt and Instructions everything mailed lu plain envelope. Address . Ginseng Chemical Co,, 3101 S. Jefferson A v., St. Louis, Mo. ROY'S DRUG STORE 104 North Hill SI. We say "Roy's" drug store as a matter of fact it is EVERYBODY'S, drug store-almost. Roy only con ducts it, buys and keeps to sell goods, and meet and force competition. Our patrons do the rest. We want to remind you oi seasonable' goods, viz: Garden Seeds, Conditio a Powders, Lice Killers, B. B. Poison, Kalsomine, Paints, Oils, Varnishes, etc.. We make a specialty of all kinds of Stock and Poultry Foods, etc. Don't miss us. . Roys' 1 04- No 1 Oth Save Money Prudent people buy their drugs and patents here and save money. Here are a few prices: C1.00 Peruna ....65c $1.00 Miles' Nervine 65c $1.00 Pierce's Remedies. 65c $1.00 Hood's Sarsaparllla 65c $1.00 Paine's Celery Compound.... 65c $1.00 Wine of Cardui.. .65c $1.00 Stuart's Dyspeptic Tablets. .C5c $1.00 Plnkham's Compound 65c $1.00 Kilmer's Swamp Root 65c $1.00 Scott's Emulsion..... 05c $1.00 S S. S. 65c Syrup of Figs Me Meadows Malted Milk.... 33c Castoria, Dr. Pitcher's Formula.... 13c : To each purchaser' of $1 worth of goods we give a substantial present there is no prescription too difficult for us to All 4and we'll save you money. Come In and get acquainted. Add 25c for boxing where goods are sh?:?ed. 12th and O STS., Lincoln, Neb. 1. II. Hatfield Attorney at Law SHERIFF SALE Notice is hereby given that by virtue of sn ei eeution issued by the Clerk of the District Court of the Third Judicial District of Ne braska, within and for Lancaster County, in an action wherein Oliver W. Pierce, Assignee is plaintiff, and Qrandvlew Improvement Com pany Defendant; I will, at 2 o'clock, p. m., oa the 21st day of May, A. D. 1902, at the east door of the Court House, in the City of Lincoln, Lan caster County, Nebrafka, offer for sale at cub- lie auction the following described Landiand Tenements, to-wit: All of Section VS" and Lot Six (8) of Section 4R" in Grandview Residence Park, in Lancas ter County, Nebraska; and also the following goods ana chattels to-wit : Station house located on Lot S Section "It" of said Qrandvlew Residence Park, 1 flat oSBe desk, maps or plats of Grandview, records and aecount books, metal plate for printing, mort gage given by Harvey B. Hicks for $.U0,.V) on lot 6, in section L; 19 and 20 in section N;K19, and 20 in section K;all in Grand View Rest, dence Park, Lancaster Couuty, Nebraska. Given under my hand this 16th day of April A. D. 1902. , Z. S. BRANSON, v- Sheriff. - ' Q