1- I f k t. h ! t P 41 r , 7. r - f r Wr bread .Ilk tf iWMtt hLftl Mf. her year. Keck d KMMMffMML ' Kverv mmr or " MMiiW aV--'4a adjoining toutla 'I !mM advertise laatr breads in Tax Jura states all over Um state. It Mil saving mmt for you SE3 CB3DL it eonrlction of w; puny eteaJlag or disfiguring any brands beeenglag to the etulerajg-unl t 01". r.K.JAHDTs an.- El- am left Mr I hip f Cattle. ax Cosuitv. He-ska. Pml UMee. MewiU. ttKOMCS SWAKSON. jCkUU hraaded 1 j on toft aide on left shou Mar, IMfl eldlr Creek, jay Mack knMM u above being estray saffraaa say range, discovered by auy body gjvtae; mm Information will be rewarded. Wdna, Ft. kobloauu. Nebraska. J. I. ITor-tor. Cattle BrnJl m In left hip. Aim RnrxM Branded the e ! .boulder. Kange, Souttwwt of Audrears. Pat H;ce A dtlress Harrison, Nell 1IKNRV W AKNEKE. J. M, fASKBK. Jtmnm breaded oa CaUleasaseoa left r r S I Mt boaMer and hip. jjtHP aaradedFjaol-ackot 1 taakomkaaa. "" I I Baaaaoa ItoMiar Crwk aad WUIUs Klver. Address. Ft. kobiaaoa. Nebraska. PSKFUKKEK 1JVB STOCK Co Branded oa left alp of Cattle aad on left eh of Mora , Raageou Deep Creek. Creek Ue Htoek Co.. J. H. HlLBHT, foreman, tiles. Nebraska, CHAKLM NEW MA!. The kraad represented in thle notice aad breaded any where on toft aide af eattte, aad ever lap 'at f roai the Alas the aaiua brand on left thigh of balonfa to the undersigned Caet Spring, eoeth part fo qr cnaaiJte Nw, Barrlaon. Nebraska. SAMUEL KXOR1. Cattle braaded any where on left aide of the animal. Range on ITnl- rie log and Mon foe Creeks. Addraaa,IIarriaon, Xebraaka RWARO. I aril! pajr fi 00 reward for aarh hexd fQkTaCBivUU'cboran waaitlaMT Uw or tatrh tu Mr a lama Bimr oa Bunaiav r, aJao flMiM for proof u 1 awict may pvraoa ua lawfully bajaJuug Mf of.BBKi horaaa. W. J. A. tUlTL oa right thigh an right Jaw Also, I have on left thigh alanine, ahtax Co. Vebreeka f 1 Rraaded aa ' ' . I kadaataft : UnQ" i I V TUCKER. . left eboatder of uoraea aide of eaUle. right aide right aide of eattte too. 1 RHwr. aaar Glra. i ad Ir a. Ulen. Mvtaraaka. JI.A nHSXETCMMt. Amuatfnm I r. M an MteMe. It 41. .Jaw I BamaMI' s"b' "' "m. - aV. T MKMMUIi. .aa , fla ear eattia, rnmm nu ii i ':' i 1 11 MffflMAUh ' t : : tJhT ar Irthj i a kaad , aV aawawWa. , '. ' Mlahia aaraaRa. 'at tie hranit ed oil left side. Uange on Kunnlag Water Creeek. BWf. O. Addreaa Harrison. 5etiranka. FRANK SITTTO. Cattle branded aide and aunie en der ?f liorxea. Alao aouie of the Itono-n tie are branded m si'le atiualder mmiic aa dtitvrib- above baand. oil tll left loM uliolll- anrt ( Ht. hihI Hi el lur the- Addrewi, llnrriHAii, Nebraska. Presjs-Joitrnal Thchsday. June 2. IWi. y. linrke, Pr. fcSTKKKU IS TDK II T OKKK K AT ll.Ut UlsitNNKIlU. AxSfcXSU CLASS MATTBR OFFICIAL PAPER Ol SIOUX COUNTY. One Dollar Per Year. OCTAVE IIAKKIS, Cuttle brniidrd H.H flllUWU Ull left sldu wltli left ear clipix-d. KniiKe on Run ning W'utcr, V. U. Addreox, Maisilaiid, Si-br. J. R. IIL'NTKK. Stock hrandtNl in right Hide or hip. Aiidre, Kil. u.nr, Koiiniun llarriwii. Neb. County Maaa. The PKENR-Jm-nNAL Iuih primed a lim itetl nuniln-r of niapa on Manilla card IxianJ which run be wcnred for 10c rach. They will also be given aa a premium to new Mibwriberti. A. It. KKNNKDV. Cattle llranile 1 un HlKllt ft ip hltoulder P. 0. Adilreim, Crawford, Nebraska. Kl). MAS4IN. Cattle Bianded Range oil Ran Sen -:eft- iilite 7i AdUretw AKule, Neb. ItoilKUT r. SKKCK. on lel t Hide Cnitle llruiided ItanKe oa AIho Cattle brnueil I (.ill on left li -ilur.itder or Hide. Itunge on itannlng Water. I', o. Addrewi AKrtte, M-braxka. AfiTIOa OF "BOARD OF EQUALIZATION" EXPLftlNED Reduction In Valuations by County Assessors Obliged the Coard to Make Similar Reductions in Railroad Valuations. Curclal Invatl-ation Fhoxrs that Ncbr -ska Kni roaJs Are tUl Aaaessed Too Hf,"h. Compared W.h All Other froircrty in tile tnt.-, Xotwthst mtl in LedutioDS AJo 1 -y.. -.. Kvlorm lloarJa in ths Ldltjr '90s. ( (Taaaea Unrler the Anll.orltr of the Railroada of Nebraaka.) Tor eef et It has been quite trenerally contended "hit the rni:"oads thnnld be required to bmr t!:cir just rhare of taxation." N'ebranka haa hd a fuocefslon m reform administration, who used tb!a argument rs cn of the ccntial n'anki of the platform which thev aere e'.ecled. There hae been a aucrettalon of cbarcec In tha political complexion of whp.t i known aa the Board of Eqt?,,'',-t!on. comoifed of 'he Qv''rT'r, Treasurer and the Auditor of R-nte. Dtirintr these 'ic rrlve rnnvastea the rtl!roa! hnve not pres'n'td th r File to the peoile. but !n e-'-h case have m led un til the pnrtVi whom th pe-iple ahsu'1 sdoct were e 'i ted to oi V , and 'hfn nreaented the que "on of railroad taxation to them when they acted aa oJ..c?rs of thle Board of Equalliatlon. Thua It cons tst C" '"I the paat ten yeara there have b??n re .uil!ian. c"tj erratic and popoullat itovernora and member of thla bo rd In auceeaalon. Theee men elected to o.T.re have b"'n rc irc. entatlve dtlzena and men of 'r'cgrlty and hoir -who have taken an oath to do whet the;- con-fide-' J risht In the lnterete of the peo; !, and In aubscr! -ln to thla oath, they at th esrr.e time awear to do the'r duty In accordance wilh the law. The fol'.owini tihle will how the relafh-e a-'s-rnent of each adtnlnlatratton for thi? pps: t-e'v e.-i.-s, (howlne the amount aaseeJed acai.l't land's, io:s. -eoral property and all property In the stale curing the varloui adtnlniitratlona: pirernor. P-irtr. Ye-tr. Th-tyer V'-i b"cn U I", -rpt Crovnre r.e'.H'-'!' n Crour.se l.e-'-Ji'i'e-n J'lco-Tih p.-mui:t )-'o!comb Poi-I 5t Knlcorab P!9jlt K.i comb roi ul t Pnyntrr Pnp-:!'t Toynler Vr Ssvnce ' r.c?"'j-!caa I Yetr. I I.nd I. ir"9 j r i".T'.s 1 Si 'i. - I n t " it. s'.5';!'t l'.-j s' ".""v? J 7 7" " 1. i r !? " 1 " if-i I "i :.j..os Pari. Prop. Rtflroad nd Te'" t"nh. All P-on. f rAi.-M trri pwi t .--. f SM M 9.ia MfM) 1 i 47 s4 f-9.IiS if ' mt 1:T5.'54 j- f, 'c ff- i r-3 f- r; y-'7" fl t' r.n " t t.(?' v ir is-1,-63 ti.:r..n i: : ' 3 K ;! 'et r f $ '""I 1 " ' ' axi . ? .. j!i'-?""i r'.T'-.si m,ci.9:o ,'.r;.i-9 i,6.;i.Mi ir.o.tii From th'a etitetnent It w!I! N ti th-.t t r!!rn"d twI elffr'-h rroocrty hsd a vvuat'or- ! i !J r-;i I ,r cent le't thsh It v is In U). and r.at !"-.s en a'.--o at?ffiiti for 10 W) ' er cent If , will e the : I'eraor.al pro, "ty ha ireed IT x-r r, t t n lime time. Tve ory rroperr- th-ir a ear , to rh-iw anv lncreane whatever !i In the Item of LusOa, wiiich hewa an Increase of 7 per cent. How-ver. we five hr a trent of the !n!raee In ''p.nTlt!e .-i-4c--1 in h fo!!cw'nfT Cems rort'1 I" rs and 1501. whi-h r'rrn i d he conlderrd !mg ri h t.itse apparent Increaat-a and decreases In aaaeeitnent: Per Cent Asf f led In 1WI. Increa'e -!w acru UIilmrcved 8.5 .ijn.OlS ca-.t'.e 42 4-fl,fiv3 ."-heep I'D 1J IX Aaeased In 1T3. B74 lSft ocrrr Sir- r-vM T i.. 'T.TfT acres un.mrovcd 1 1, cattle "9 ?c ,heo 1 1 fiiT 1.S0.77? hO i'tCS mlfi a railroad 8.7U2 mllea railroad Now. how are all thef- decre?ee and variar!ona In frefament brought about' Jn V.T. and If the aaseescra through the v; r o-is (iwnl'i ao materially redjeed t.-.e Meiriaent of ur.da. lo'n and "i-rsonal property thit the rallpoud al:ir.t:n :en by I he Board of Equalization Jr -tor Te.i: ' ati- i.vj that figure whir a wou.d obtain en ecusl.ty in fixation aith other property. Uwlnjt to' tho Minf 'Tf ni !nrre-- .tment ef r-si'road orpiratl?-. th Prd nf E-jna.lratlnt wjj iVtc ed fro-.i tnat-rialiif re'clne the same In l, r;d In that v,ar the ral ror.d-" paid prac'lmliy twenty-five Jer cent more tax than they In Jjetlce ehould have on. ' ' n r.ne accuaed Governor Kolcomb of bc.r.s any n- friet-J'v to the railroad c.-r-emt!on th-n the law wo'ld .re"!ie h!n to be. Vu in I'.flV the presentation waa ma4a to the board in euch a ma wr that n m.trlal redac tion waa made In ti-e aaciaament of the rallroida In Ne- brsska. Thst hearil act-d In thin m'trr uner their oath, wh'ch el?ff thm - equiUixe tha usees-cd va,:" of the rsr.re'' 'Jil m--'t that at3etrm-it cor:'i..-m it vsihatletw f'ecei en other property. The a-vyiitaent mrde tt thee tlm waa only Iflr to h. romran.eii 1 p ft them tack near to where they ehould have L.a placi. TTrrwevfr. the lccul atraeatora continued to re'uee ' a!ua'on en lanie, lots and .raora rr-'y. V-fll l'l'S. the rairos-" wc arin payin twei.'y-fve per cnV tnore tr-st than they, under the conadtut.on and la, ehe'd be reovlred to do. Elnce lf?S th local sKvii!oni have incried the vnl:s. tlon a little, but at waa ehown In a f'Ttr.-r e-lvcti'c-ment, the rsilrorf. were aaed 71 1C'1 per mile r.-,r value than thy tihou'd have been in !."), r.d are st;ll paying more th'n their fair portion of ta-e. Durlna; the ver of bard time In Nebraska the rallroada atceotel this Injuntlce and paid the taa chireed. hoilne by the aaslatance thus rendrred the poorer count'ea of tre a'tll to tide over the unfor tunate condition of affaire, and In many Instances thy aid tha tax charged while their ftockhoidera got th,:a- fr ne Beveral members of tne ueara or iio,tini:Tsi:on tnai hs baen elected In the last ten years were honestly impressed with the belief that rallmed t orpora'Jo- a ware not nayine their Just portion of tax, but when the ficte havs been Is Id before them they in each Instanue, lrre-ject!v of psrt, rstepeotetl their oath .nd went n hr in tax'n! the rav.-oad tliai thsy cou!d S3 ril till In their con-!ence believe that thy were rlv'rn that equality In taist'nn trueranteed under our c"'tut!eii. In our rrt nrt'ele we will give seme of the oe'tii'i rTrdinr tV"1 chsne mads In valuation for a ser-s of year. Thsns firure will be plven. not to antag onlT any Interc. b-jt merely aa Inforraath n. 8om eorporatiors may not be payl-x thr share of tase but an lnventlsaUoa will show that they are net railroad corporation. Th" changes m:tde in the valuation placed on diCer ent kind of property through the state of Nebraska have been erratic and hardly explainable. From the apear ftnee of the report made, it ia erident that the county aseaaors have valued the property within their respective counties more with a view of adopting' a valuation that would raise sufficient money for the county purposes, irreapective of any determined value. The result is that the various counties do not coincide at all in regard to pries cf ssy article whi';h hn!l have a (general relative value. "We give below a stntement of changes in values re ported on those items w tich are generally reioiruized aa having a relative v:u; throughout the state: ber of homesteaders were atill perfecting titles to their property and were relieved from taxation in that interim. It shoRld also be noticed that in Omaha from 1893 to l'All the following building permits have been issued: 1803. ,...Sl,268,08.-;.O0 1894 612.7-j4.00 18')5 506,117.00 18 291,153.00 1897 1.298,6r7.M iovo ... 1,3&1,ZC,7.00 1S99 1,005,634.00 1900 1,001,845.00 1901.. 1,627,304.00 1339 1 1S93 1001 VAM.'B VAtCB VAI.ITR Improvefl Land, acres..,, $ 4.05 $ 3.94 S 3.61 Unimproved Land, acres. 2.3 2.07 1.13 Horses 1C.05 12..V4 7.01 Cattlg 4.79 4.18 4.43 Mnles 21.37 14.46 8.07 HoKs , 1.13 1.33 1.06 Sheep ,. .59 .81 .68 Franchises 1,013.57 143.10 154.71 Water Craft 357.34 L474.0O 4,81 It will be noticed that while the tendency lias been to report lower values on all these items, they have not been reported on a gradual decline in all' cases. The highest asaeament made in the atate on tn st classes of property wag in 1893. In that year improved lands in Doagtaa coantr were assessed at S15.43, while in 1900 they were assessed at but 111.82. In Clay county im proved lands in 1S93 were asseaaed at 55.39, while in 1900 they were assessed at but 3.13. In Lancaster county in IMS lands were assessed at 15.93 and in I'm at but $4.62, while in Baline county they reported improved lands in WM3 at a valuation of 110.55 per acre, which were reported in 1900 at but $3.43. ' Ho it wonld appear to an investiga tor that Saline county needed mo.iey in 1893, and that their immediate- wants were not ao preasing in 1900, but this Change in valuation of their property obliged the railroads in that county tn fay ont-fttk of the taxn faid im tht touuly for the year 19(0, while in 1S9J they only were obliged fo pay one-tenth of the amount collected. aWmc newspa per critics who advocate a material Relvaace in the assessment of railroad property on ifsnt of their betterment and conditions, and the im. aruvameats that have been made in the past ten years, aMM afcfulljr consider the figure given in Bulletin It will be' noticed that there haa been an inerrau km acreage erf improved land returned for taxation njiUBliirjr to 627 Pr Mni- th land reported in 1889 TUa w account! for by the fact that in 1889 large nam. Total H,972,796.00 This increase in building in the cities, and the vrst increase in taxable improved lands, which should have added a hundred millions of dollars to the grand assess ment roll of the state, would much more than make up for any amount of improvement on railroad property in the same time. In other word, improvement in the state has more than kept pace with improvement in the railroads. These decreases of valuation in Douglas and Lan caster counties were to such an extent that there was not sufficient taxable property returned in the citie of Lin coln and Omaha to raise sufficient revenue on which to successfully carry on the city administration without a tax levy that would be almost prohibitory, and to-day the rate of valuation is placed so low that the rate of taxa tion is entirely out of line with any other city in this section of the country. These cities succeeded in having a special law passed for the purpose of raising revenues in these two places, and to-day they report one set of valuations for city taxation and another for that of the atate and county, and the result is' that in their reports the values for taxation for county and state purpose practically run riot. A marked example of the injustice done the cities themselves by this arrangement is for reports to go oat that the assessed valuation per capita in Omaha i the loweat in any city west of the Mississippi, which would indicate to the casual investigator that the place waa poverty stricken, and at the same time this low valua tion oblige a high levy that throwa an investor into panic. It ia the high levy for taxation that to-day prevents . that natural rush of improvement in Omaha that ia aeen in other citie. Now investors do not know that they can invest here and only pay tax on one-tenth of their investment, and the agitation to tax stock and bonds of railroads in addition to their other value would confirm them in a belief that they would not bu fairly treated. ViilUciCi pay 10 4-10 Per Cttrt d Toxc9 Paid In Nebraska, IF30 English Shire Sta ion Will make the Heaeon of 1M2 aa follows: Tuesday ev ening and Wednesday of each, week at Al LfitlioffV farm 9 miles eart of town; the bal ance of the week at our barn in Harrison. TEKMS:$8.00 to insure colt to rtand and suck; money due and payable at once in case mares are disposed of, or removed from the county. Dieckmann & Lacy :pThe Commercial Bank. HARRISON. NEBRASKA. :- DIBECTOBS. C. F. Cokkke, President. F. W.Clakke, Cashier Cm as. C. Jamkson. H. S. Claukk, A. McGinley Stockmen having use for a bank at this point may rely oc us to handle their entire Banking busmen. We are pre pared to take care of our trade at all timeM 1 000CiC0C0 f0004 (00440404-CO THE PIONEER PHARMACY. Dr Litis. DruKtSist's Sundries, Paints. Oils. VnrnisrieS, 2 Books and Stationary. G)j J. E. PHINNEY, Proprietor. Jr STALLION s i c -.; VtetVia; Ti'i i "tn J Will make the season at my place on Monroe Creek 7 miles north-west of Harrison. PEDIGREE WISDOM JR., Sired by imported CLYDE, Dam seven- eights SliIKE, weight l,f00 iiounds. PRICK:-S.0O, to insure living rolt. The money for service of .Stallion will be due and payable at once in case mares are sold or removed from the county. I will pasture mares through breeding season, free of charge. ROBERT KEEL. J. I.KVaR. Cattle branded UN I.KFT SIDE Tout Office AdilrM. ChudrOH NebiusUii- Cattle branded Cattle branded Cattle hra.idud at o. on left ld. un lef t ("I'Ik. On l-eft lllp W.SHY WKItE, Koremsn P. O. Address, (lien, eb NKII, JOIIKAN. PUP f1 llorw-s and cut tle branded nn either side, same a on cut. JOHN T. 8XOW. a pe on left shoulder hrsndMl on luft shoulder nntl ( little plY on L-ft side. l'ot (ifllce Addrewi, 1'iitiiek, lisiiieO. wyo. JOHN" A. HANSON Ww - M f r L. 1 Owns the follow ItiKhrsnd iietllh- er: AIho HQ on cut tle anil lnrM cat lie on li-rtilde hors on left boulder. Ktinxeou Mllver Kprlni snd eiwt nfsut no. I'ostnfflce HarrlMon Neb AXItllKW CBItlTlA?4 And Cattle lirsudi-d nidi', lilid llorsei on l A' on left Jaw, ddre, rWnlsrr, Vi l,rs-li, 1 i ' dp J Cattle hrssd Hi on leftside Mine ent and horss brsnded on left should same a eel urn th pr.oi rty o Andrev fhrlstisn an range ti'lbiil.u y In Van f'nmri Sirliign. Ai('ll'-., hiuity. vy 4 I" j. l i si.:-