Uoaal Daws. Frank Dennis for flour aud feed. The 'own was well filled with peo ple Saturday. We sell all kiuds of ground feed at Dennis. Chas. IteiJol aud wife was shop ping at the bub last Saturday. M D Ernest, of Oak Creek was a pleasant caller at this office last Friday. There was ovar two inches of rain fell here on Tuesday and Tuesday Digbt of this week. Henry Lewis of the west side wa9 in town last Saturday. He is feel ing good over the prospects of a bountiful harvest. If you have never tried the brand of flour sold by Frank Dennis, at the north side feed store you should do so. It is the best. O. G. Keller, of Dekatur, Illinois, accompanied by his sister Mrs. It. D. Hendrickson, made this office a' pleasant call last Wednesday. NOTICE.—l will be at my gallery in Loup City, on Monday, Wednes day and Friday of each week until further notice. M. Leschinsky, l’hotographar. Mr. J. F. Kieffer, was in the city ja«t Wednesda) and took the oppor tunity to add bis name to our sub scription roll. Mr. Kieffer says that tb* prospects in his locality for a good corn crop are very bright. B H Ernest, was down from Valley County last Friday. Mr. Ernest predicts that Valley will roll up a large majority for Peter Mortinsen the republican nominee for state treasurer. A soldier by the name of Mr. Tulip from Fort Crook, was hereon offical business last Tuesday in connsction with the detention by Sheriff Snyder of the two soldiers of which we men tioned some weeks ago. He was here for the purpose of settling the bills in connection with the case. One of the finest ice chests that waa ever brought to Loup City was received by Mrs. Gasteyer last week for use in her general store. It is very large, handsomely finished and conveniently arranged. It is worth vour while to look at it when you visit the Btore. Work of cleaning up the court house square was begun last Satur day. The old fence, which was pur chased by S F Reynolds, has been taken down and a new cable will take its place. The grass and weeds have been mown down and things look much better around the square in consequence. The school board met last Sat urday evening in regular session and hired C. H. French as janitor of the Loup City schools, at a fixed sum of |30. a month during the summer months, aDd $35. per month during the winter months, the jan itor to furnish the kindling. He will be hired by the month subject to the order of the board and if there is a month or two during the year that his services is not needed he may be laid off. The musical entertainment given in the opera house last Saturday night by Miss Louise M. Uossiter assisted by Miss Philena Powell was quite well attended and pronounoed to be very good by all who heard them. They went from here to Alliauce where they were billed for Tuesday evening. From there they go to Bayard and then to Crawford. The best wishes of the people here go with Miss llosseter in her tour of the middle west. The new shelving in Chas. tfas teyer’s store, which was made es pecially for the Gents furnishing department, is a master piece of mechanisal work and the credit of its construction belongs to YY'm. Uowe, who is one of the best mechanics in the Middle Loup Country. This nbelving is made in the form of a Urge cat.e. It is a handsome piece of furniture, well finished, and con tains broad adjustable shelves. Really it is the finest thing in the town of this kind and Mrs. Gasteyer will find it valuable in completing the work of remodeling and re arranging her store building. In Java Natives do not glaze coffee with a cheap and impure coating. They have too high a regard for health as well as fyr the naturally delicious flavor of their popular berry. The very American roasters who glaze their package coffees do not dart to touch or glaze their high priced Mochas and Javas. Why? is never giazed or adulterated. It is JUST PURE Coffee. The •rail'd packact Inaurea uniform quality and freahueea. ^ - GRAIN. COAL Al HAT. ■WB!" - - - - - -o-1 now have possession of the-o B & M. ELEVATORS and will pay highest market price for grain at MCALPINE, LOUP CITY, SCHAUPP SIDING, ASHTON AND HARWELL. Coal for Sale al Loim City and Asbton. Will Boy HOGS AT SCHAUPP SIDING AND HARWELL Call and set* our coal and got prices on gram F,. G- TAYLOR. Frank Dennis will exchange flour and feed for wheat. Both Wm. and Lewis Strankmann were in town Saturday. The Mystic Legion lodge recieved a fine set of sashes for their team Tuesday. FUIt SALE.—A good McCormick self binder. Will exchange for live stock. Enquire at this office. W. L. Marcy, dentist, wishes to announce to bis patrons and friends that he has remodled and refited his dental office with modern appliances aud that he makes a special feature ©f painless operations. Mr. Thos. Burton of Webster town ship was a pleasant caller Saturday. He handed us a letter which he re cieved from O.H.King, who is now in Colorado. It gives a glowing ac count of that country. Mr. King is doing well and is quite well pleased with hi8 present location. The Lades of tlie G. A. R. held a parting reception last Friday sveniag at the home of Mr. and Mrs. Hunter, in honor of Mrs. George Leininger and her mother. There were present Missdames Holcomb, Outhouse, Hayhurst, Hawk, Gilbert, OweD, Taylor Gibson, Grandma Gibson and Waite. Misses MiDnic and Marcia Gilbert, Nettie C'ODger, Nellie Hawk, and Maroe Outhouse; Mr. and Mrs. Henry French, Geo. Lee and wife, Cbas. French and wife and W. 8. Waite. Music was the principal feature of the evening. Refresh ments were served after which came the good by handshake. All ex pressed themselves as having spent a pleasant evening, yet regreted very much to part with their new members. -- ♦ • • HOOKV1LLE ITEMS Mr. A. L. Barneby, of Caro arrived Wednesday. Geo W. Bramtner arrived home Wed nesday evening from Grand Island where he has been attending the con vention. Mrs. R M Hiddelson left Thursday morning for Grand Island The dance given at the hall Saturday evening was quite well attended and everybody reports a good time The ball game between Wiggle Creek and Austin played on the diamond here last Saturdy was an easy victory for Austin. Score 31 to 6. Harry Smelser drove over from Ash ton Tuesday. He informs us that he in tends to remain here indeflnately and clerk for his brother. One of the heaviest rains in the history of the town visited us Monday after noon when three and two one-hun dredths inches of water fell In leas than two hours. For Sale—Second hand Deerine bind er for 820 00 Call on or write “Deer lnff”, Rockville, Neb. Mrs. O. G Johnson, left for her home at Grand Island, Monday morning after a few weeks visit here with relative*. U. NO ME. - ■ When you awuke In the morning feeling like the end of a misspent life, your month fu 11 of fir and your soul full of regrets take Kocky Mountain Tea Odendahl Uros. Cherries and Raspberries plenty and ready for every body. Arcadia Frcit Farm. -- IT'S COOI. IN COLORADO. July 1 to 13. August 1 to 14, 23, 24, 30, 31. September l to 10. On the above days the Rorlington Route will sell round trip tickets to Colorado at extraordinarily low rates. It’s cool in Colorado all summer long, and there are hundreds of re sorts in the rookies where one may escape from the beat of the plains and spend an altogether de lightful vacation. A card to J. Francis, General Passenger Agent, Omaha, Nebr.. will bring you a good supply of Col orado booklets that will help you plan jour trip. -♦ .. 1 have a few two and three row disc cultivators on hand. If in need of one call soon. T. M. Heed. Are you iu need of a mow ing machine or hay rake? I have them.—T. M. Heed. TOCIIItE A COLO IN O.Nfc DAY. Take Laxative Bromo quinine Taplets. All druggists refund the money if it fails to cure. M W. ('.rove's signature is on each box. 20c — - • ♦ -- TO TIIE NORTHERN LAKES. The Burlington Route announces un commonly low rates to the lake resorts of Minnesota. Wisconsin. South Dako ta and Iowa for the following dates July 9 to 15. August 1 to 15. September 1 to 10. Better ask the nearest Burlington Route agent about the above excursion and take advantage of the low rates named. Mrs. Laura b. Webb, Tlr«-Pmldnit Woman'* Demo rnillc Club* of KorUwrn OIUo. "I dreaded the change of life which was fait approaching. I noticed Wine of Cardui, and decided to try a bot tle. I experienced some relief the first month, so I kept on taking it for three months and now I menstruate with no pain and I shall take it off and on now until I have passed the climax.’’ Female weakness, disordered menses, falling of tlie womb and ovarian troubles do not waar off. They follow a woman to the change of life. Do not wait but take Wine of Cardui now and avoid the trou ble. Wine of Cardui never fails to benefit a suffering woman of any age. Wine of Cardui relieved Mrs. Webb when she was in dan ger. When you come to the change 1 of life Mrs. Webb’s letter will mean more to you than it does now. But you may now avoid the suffering sne endured. Druggists sell ?1 bottles of Wine of Cardui. pNEorCARinrf 1 can soli you two by eight stock tanks for 813 00 and two by tens for 817.00 1 also have wind mills and do a gen-; eral line of well work T. M. Heed. DKSS8 MAKING, I will dodreM making and sewing at my residence and w ll guarantee gm*d work at reasonable prices. If you wish any work done in Oils lit eeal at residence in es*r part ••flown Mrs. T. M Reed City Dray AND Transfer Line. JAS. W. CONGER, Prop. My ice will be delivered to any part of the city free. The ice house wilt be opened but once a day, and that will be from 4 to s o’clock, a m. All kinds of hauling will be given prompt attention and will make a specialty of moving household good. We solicit your patronage. JAS. W. CONGER, LOUP CITY, NEBRASKA $16.45. VIA UNION PACIFIC LOUP CITY TO DENVER, COLORADO SPRINGS OR Pueblo and Return. JULY 1 TO 13 INCLUSIVE Limited to October 31. ( orrespondliiK'y Low Rates From In termediate Points ONLY LINK RUNNING THREE TRAINS DAILY TO DENVER. Full informal ion cheerfully furnished oa application to H J. CLIFTON, Agent. Hounds out the hollow places; smooths out lines that creep about one’s face; woos roses back to faded cheeks That’s what Rocky Mountain Tea does.35 cts —Odendahl Bros. LOW KOI'NII TKII* KAThS, VIA I'M ION PACIFIC). FKOM MAN Mill It I, KIVKK To Denver. Colorado Springs, and ®1Cl Ari Pueblo. Colo.. July I to 13. inel'ls $1'L4*» |TP August 1 to II, 23 to cl. and 30 to 21, Inclusive To Denver. Colorailo Springs, ai d |20 45 Pueblo, Colo . July 14 to 31 Inclu • •»lt(.) . . " ^ Vot ve&r& hast It has been quite generally contended ••that the railoads should b. required to bear their Just •hare of taxation " Nebraska ha. had a suet »fcsslcn ©f reform administrations, who used this argument ms ©n*> of the essential planks of the platform on which they were elected There has been u succession of change* ig the po!itl ;1 complexion of what is known es the Hoard or Equalization, composed of the Governor. Treasurer arid the Auditor of Stare During these suc nmlvo canvasses the /atlroads have not presented their atda to the people, but In each case have waited un til the parties «hom the people should select were eWcted to office, and then presented the question of tallroad taxation to them when they acted as officers of ^ this Hoar.l of Equalisation I nns It comes That during Die pant ten yearn there have been republican, demo cratic and popoullst governors u* d ji:emb» i s of this board In succession. Those men elect- J to ufBce have been i representative citizens and men of t;,t»-giity and honor, ti he have taken an oath to do what they considered right In the Interests of the people, and in subscrib ing to this oath, they at fh> s-nne time awear to do their duty In accordance with the law , [ This following table will show the relative assess ment of each aamlniutratlon for the past twelve years, showing the amount ass ssed against lands, lute, per sonal property and all property In the atate during ths various administrations: # I' ■ * i I Railroad and | Y»*r. I Land*. Lots. _Par*. Prop. I_IVlostrKnh. I All Prop. ThiVor---"R^bllc^n 18 9 j r?Tti&?4» DT *38.4I»:«6b »40^S;«7i “ **.**.452 llt.7H.TM Bo“i ... .... IVmorrut | M Td.SB.-45 ' , WJ45.S04 fcl.MMSS 153.138.2M CriJnao r- . aoll.-.n UM tr.tU.1M 4d.TJJ.Mt f.TW.MS ».*»»*» 194.7».lt4 ' ' Robuklloan MP4 *4.«47.«lt . t W.CW.ia i".4«l.K3 M.**.0t2 193.Tl7.Jt jtS££t, . rop ili.t ISM K.tSg.V* A*- M.S».*» K77S.W2 2S.etl.422 17t.4ft.tW , irbl.on.b. Populist ISM tl.459.MT 4.V 84.«S.«t 2S.l9l.B4 2..SS2.8B 187 4TX.2M ! Jfolronib. ... popul st 11OT 79.3M.tf8 T 3tfiT4.3« U W 410 • t, «tt 1M Itf.HB^M Holcomb . .... Populat JIM 73.tti.3N RS.f49.SB tt.tT2.3fl* J8.S4t.MO 1#? Wf.TtS pWint-r . . .. Populist 1*9 77.SW.M7 S2 762.423 32.Ilf 8.16 28..V6 <113 Kt K*505 Kymir . Populist - llU Tt>WMS r 33.148.** 3*.Ml Its* W.443.795 171.Wt.Mf fay,,* V ' . RapublUn M01_79.676,195 -i j> 14.-88.960 39.473.5M _3t.8ffl.Ul 174,C«ig From this statement It will be seen that the railroad and telegraph property had a valuation In 1901 10 2-10 per cent less than It was In 1X99, and that lots ere also assessed for 10 3-10 per cent less, while the value of personal proper y has decreased 17 per cent In that same time. The only property that appears to show any Increase whatever In In the Item of laad^ which! shows an Increase of 7 11-10 per cent. » wM However, we give here a statement of the Increase 1 In quantities assessed In ths following Items reported In VXW and ltnn. which should be" considered along -with theso apparent Increases and decreases la assessment: i Per Cant Assessed In H39. Assessed In 1901. Increase tl 674 IX! seres Improved 7* 364,770 acres Improved BJ 12,657,727 acres unimproved 14.ISO,M3 acres unimproved ».* 1.824,327 cattle 2.8i3.*l& cattle «» 179.269 sheep 410,823 sheep 1.328,962 hogs I.W.TTJ hogs U 6.062 miles railroad 6.702 miles railroad It Now. how arc all these decreases and variation* In assessment brought about ’ In 1193 and 1X94 the assessors through the various counties so materially reduced the assessment of lands, lots and personal property that the railroad valuations given by the Board of Equaltiatlen In prior years was a«av above that figure which would obtain an equality In taxation w Ith other property Owing to the popular cry of Increased aaaessment of railroad corporations, the Board of Equalisation was deterred from materially reducing the same m 18*4. an* In that year the railroads paid practically .twenty-ova ger cent more tax than the y In Justice should hay* Mo cne accus- 1 flovernor Holcomb of being any more friendly to the railroad corporations than the law would reoulr* him to he. hut tn 1993 the presentation was made to th» board In such a manner 'hat a material reduc tion was made In the asscasnient of the railroad* In he The changes made in the valuation placed on differ ent kinds of property through the state of Nebraska have been erratic and hardly explainable. From the appear ance of the reports made, it isjrvident that the county asessors have valued the property within their respective counties more with a view of adopting a valuation that would raise s%ticient money for the county purposes, irrespective of any determined value. The result is that the various counties do not coincide at all in regard to price of any article which should have a general relative value. We give he low a statsmoni of changes in values re ported on those i • , > which are gen -rally recognized as having a relative value throughout the state: 1889 1893 1901 VAU'S VALUE VALUE Improved Land, acre:-, ..5 4.<>5 3 3.94 3 3.61 Unimproved Land, acres. 2 llS 2.07 .1.13 Horses. . 1: -OS • 12.54 7.01 Cattle. 4 29 4.18 4.43 Mules. 21.37 14.46 8.07 Hogs. 1.13 1.33 1.06 Sheep . .:■•> .HI .68 Franchises. 1,31 .T 141.10 154.71 WaterCraft.357.34 1,474.00 4 <1 It will be n it.r ! that while ‘lie tendency has been to rep rt lower v lues on all 1! items, they have not been reported on a gr„ i.-.il d line in all cases. The highest ass smcrit made ii: tic - ate on most classes of property was in 1. 3. In tli.it > .r improved lands 4, Douglas county v. i ro ass -.se t . • ;l .43, while in 1900 they were asses- . 1 at but •: 11 In Clay county im proved lands in 1 3 w -i v ass- l at fs.3'>, while in 1903 they were assessed at but S3.13. In Lancaster county in 1893 lands w< • "1 at f.V ' . ’ in 1900 at b-.il I .2, while in Saline co nt . tl. y r.-;i >i ■ ,t would appear to an investiga tor that Saline couii'y needed mo ley in 1893, and tliit their immediate wants were not so pressing in 190<>, but this change it» valuation of their property obliged the railroads in that county to fav one-ti/th of the ta xes fa id in the county for the year 1900, while in 1893 they only were obliged to pay one-tenth the amount collected. Some newspaper critics who advocate a material advance in the assessment of railroad property on account of their betterment and conditions, and the im. provements that have been made in the past ten years, should carefully consider the figures given in Bulletin No. 5. It will he noticed that there has been an increase in acreage of improved lands returned for taxation amounting to 62.7 per cent, of the lands reported in 1889 This is accounted for by the fact that in 1889 large nunt I ^ ~ Railroads Fay la 4-10 Per Cent of Taxes Paid in Nebraska. f • f-tv. •*br**ka. That beard acted in this matter under their oath, which obliged them to equalixe the asacosed value of the railroads ana make that ussesstn* :,t conform t* vah.ia.tior.* placed on other property. '.he assessment made at that time was only fair to the companies and put them back near to where they should have been ^^'^la'n-ever. the local asses sore continued to reduce th* valuation on lands, lots and persona! property, until 1498, i the railroads were again paying twenty-five per cent mere tax than they, under the constitution and law. Should be required to do. •Since 1*98 the local assessors have Inc .‘eased the valua tion a Itttle. but as was shown In a former advertise ment. the railroads were assessed S1.149 per mile more value than they should have been In 1900, and are still paying more then their fair portion cf taxes During the years of hard tlrt.ee In Nebraska tha railroad* accepted this Injustice and paid the taxes charged hoping by the assistance thus rendered the( rioorer counties or he state to tide over the unfor unate condition of affairs, and In many Instances they paid the tax charge! while their stockholders got noth *Seweral members of the Board of Equalisation tha* have been elected In the last ten years were honestly Impressed with She be'lef that railroad corporation* were not paying their Just portion of tax. but wheu tha facta hafe been laid before th-m they In each Instance Irrespective of party, respected th.lr oath and went n4 further In taxing tho railroads than they could go and •till In their condolence believe that they were giving that cqaallty In taxation guaranteed under out cinstitution. In our next arf'cle we will give some of tho detail* regarding the changes made In valuetiona for a series of year*. These figures will be »1\ ; not to antag onise any Interest but merely ns InTi athn Some corporations may not b# paying their share of taxes but an Investigation will show that they are not railroad corporations bers of homesteaders were still perfecting titles to their property and were relieved from taxation in that interim. It should also be noticed that in Omaha from 1893 to 1901 the following building permits have been issue#: 1893.*V<*8,085.» 18‘4. 612,794.00 1895 . 506,117.00 18%. 291,153.00 1897 . 1,298,607.00 1898 . 1,361,257.00 1899 . 1,005,634.00 1900 . 1,001.845.00 1901 . 1.627,304.00 Tctal.$8,972,796.00 This increase in buildings in the cities, and the vast 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 proj>erty in the same time. In other words, improvement in the slat** lias more than kept pace with improvement in the railroads. '1 hese decreases of valuation in Douglas and Lan caster counties were to such an exient that there was not sufficient taxable property returned in the cities of Lin coln and Omaha t raise sufficient revenue on which to successfully carry i n the city administration without a tax levy that would lie almost prohibitory, and to-day the »de ol valuation is pin ■ 1 so low that the rate of taxa tion is entirely out of line with ^ny other city in this section of the * uintrv. These cities succeeded iti having a special law passed for the purpose of raising revenues in these two places, and to-day they report owe set of valuati n;s for ci'y taxation and another for that of the s ate and county, a. I 'he result is that in their reports the val les for taxatuni for county and state purposes practically run riot. A marked example of the injustice done the cities t.ieni' .us by this arrangement is for reports to go out that the assessed valuation per capita in Omaha is the lowest in any city west of the Mississippi, which would indicate to the casual investigator that the place was poverty stricken, and at the same time this low valua tion obliges a high levy that throws an investor into panic. It is the high levy for taxation that to-day prevents that natural rush of improvement in Omaha that is seen ill other cities. 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 stocks and bonds of railroads in addition to their other values would confirm them in a belief that they would not be fairly treated.