"Soldier's Farewell," the national hymns of this and other countries and a few of the old religious songs that were beloved by our grandfathers and great-grand-falhers? We, do not know how Ed Howe is fixed financially, hence do not know how long he can stand the strain of carrying a big band. I Jut we hope he is worth enough to keep it going for years on end. His ambi tion is the most laudable one we have heard about in many years. ONLY ONE MAN KILLED! "Only one man killed'' is the an nouncement of the results of the auto mobile and motorcycle races at Indiana polis this week. And when the crushed body of the reckless driver Avas pulled from under the wreck of his machine, the speed crazed crowd sat still until the body was taken from the track. Then the people yelled for more races, evident ly hoping to see another man or two kill ed. Every now and then we read a few lines about the way Nero flung Chris tians to the lions or burned them at the stake, and we throw a fit or two of horror and wonder how such things ever could be. Then, we pause and think. After all, is the average American crown any less bloodthirsty than the crowd of Nero's time? The more likely an exhibition is to result in the death of a few participants, the bigger the crowd that will assemble to see it. Yet we boast of our rapid strides in civiliza tion. MEMORIAL DAY I love the beautiful custom of strew ing flowers above the graves our dead on Memorial day. I hope the custom will find increasing favor as the years go by, until the time shall come when every grave everywhere, will be covered with sweet blossonios. I Jut I think even more of the growing custom that puts flowers in the hands of the living while they are able to see their bright hues and smell their fragrance. A single bouquet in the sick room is worth more than a florist's stock on the grave. Let me never forget the graves of the loved ones who have gone before, but let me not remember them to the exclusion of the loved ones who are still with me. Teach me to give llowers and kind words to those whom I meet every day. HINTING AT THE REMEDY Following is the report of the taxation division of the Nebraska Rural Life Com mission, submitted at a meeting of the commission last Monday evening in Lin coln. It is significant in that it gives a hint of the rural solution of the revenue problem the single tax. This report should be carefully studied: "That our present system of state, county and municipal taxation is crude, ineffective and inequitable in that it of fers abundant opportunity for evasion of taxation on intangible property, espe cially in the towns and cities, where such property is of a character to be easily concealed from assessment, the owners thereof being thereby enabled to evade their just proportion of taxation. "That the necessities of the public rev enues require temporary and artificial equaliaztion of assessments which are largely influenced by the evasion of tax ation on intangible property and that this evil is particularly prominent with reference to the larger cities of the state. "That there is not and cannot be un der our present constitutional restric tions an adequate and equitable classi fication of property for purposes of tax ation. "That it appears as prima facie true, and, we believe, susceptible of proof from the records of taxation, that the owner of farm property is compelled under the present system to bear an undue and in adequate portion of the burdens of tax atioon, particularly as to personal prop erty, and compared with the owner of similar classes of property in the towns and cities. "As an indication of the state of facts which appears to exist with reference to evasions of tax on personalty we append to this report an abstract from the grand assessment roll of 1910 as shown in the biennial report of the auditor of public accounts; this statement shows the as sessed valuations on common items of personalty and realty in the counties of Lancaster and Howard, these counties being chosen for comparison as typical urban and rural counties. This abstract shows in brief that the relation of as sessed realty values in the urban county of Lancaster is in the ration of six to one as compared with the rural county of Howard, while the relation of assess ments on personal property in Lancaster is four to one in Howard. "It requires but a superficial examina- COUNTY JUDGE P. P. James Cosgrave, candidate for nomination for district judge, was born in Wilkesbarre, Pa., on June 28, 1871. He came to Lincoln in March, 1884. In 1889 he graduated from the Lincoln high school, and in 1891 from the Ann Arbor law school with the degree of Bachelor of Laws. He took a post graduate course in the same school and in 1892 received the degree of Master of Laws. He returned to Lincoln and began the practice of law and continued therein with signal success until the breaking out of the Spanish-American war. He went to the Philippines as first lieuten ant of D company, First Nebraska, served throughout that war and the Filipino insurrection, and on June 7 was promoted to a captaincy and asisgned to I company, recruited at Bennet, Neb. Returning to Lincoln after his service as a soldier he resumed the practice of law, and in 1902 was elected police judge of Lincoln. He had no opposition for re election to the second and third terms. tion of this abstract to show that in both counties the returns of personal prop erty is scandalously insufficient, the ap parent showiiig being that the city man can dodge his taxes with more dexterity than his country neighbor." IN THE DIM FUTURE Naturally we of Lincoln would rejoice if we had a union depot into which the trains of all roads entered. But what's the use of wasting time dreaming about it. The Rock Island will never give up its juicy snap. And there is really no reason why the Northwestern and Mis souri Pacific should give up what they have. We want the Union Pacific to get out of the lowlands, and it seems to have a golden opportunity, offered by the Burlington. If the Union Pacific , will run its passenger trains into the Bur lington station, as it may if it so desires, we will have all. the depot facilities we really need. Of course a real union depot would, be a mighty fine asset, but we'll get a lot of good things before we get that one. ACCENT ON THE "SHAM" Attorney General Wickersham, re tained by the United States to prosecute trusts, among other duties, admits that he has received at various times hand some fees from the sugar trust, the steel trust and other combines. "But that was before I became attorney general," coyly remarks the official. WTith this information at hand we can understand wjliy Wyickersham advised the govern ment to accept $2,000,000 from the sugar, trust in settlement of claims for under weighing and undervaluation amount ing to ten or fifteen times that sum. JAMES COSGRAVE In October, 1907, he was appointed to the position of county judge to fill the vacancy cause by the death of Judge Waters. He was elected the following month and re-elected without opposition two years later. Judge Cosgrave has demonstrated his ability both as police judge and in the more arduous positioti of county judge. In the latter capacity he has established a record that proves him fitted for high er judicial honors, and his experience as county judge has been a splendid school. He is married, has two children and is a homeowner and taxpayer. His record as a citizen is above reproach, and he enters the campaign with the knowledge that he has a host of friends behind him to push his candidacy along. Young, virile, self-poised and free from all en tangling alliances and influences, Judge Cosgrave is peculiarly Avell fitted for the district bench, and his election will be an evidence of the good judgment of the voters of Lancaster county.