Nebraska Newspapers

    Uoaal Daws.
Ernie Milburnof Arcadia was in the
city Monday evening
Mr*. Dar Grow is suffering with in
attacked of quinsy sore throat
We would like a correspondent from
each township in Sherman county.
Conductor Taylor is viaitlng hia
daughter at Curtis, Nebr. this week.
Fleur and feed exchanged at D. C
Grow's store. One door east of
St. Elmo Hotel.
There are in School District No. 1.
265 children of school age, 117 boys
and 14S girls.
Olsen Bros are burning another kiln
of brick and will have a large supply
for the fall trade.
J N. Dunkel, representing the Mc
Cormick Harvester Co was in the city
Monday and Tuesday
L. N. Smith, and sister Edith was
visiting with J. P Taylor and family
at Ashton last Sunday
The scedule time of the east bound
passenger train, No. 55 B. & M has been
changed to leave Loup City, at S;20
The road or street work in the village
is going on whenever the weather will
permit and substantial improvments
are being made.
Lew Fisher the typo of the North
wester?*' office, has secured work at
better pay, at Farwell and will remain
there for a while.
Mrs. John N. Fisher returned from
St. Paul last Saturday ware she has
been for the past month receiving med
ical treatment
Wm. Criss was in the city Friday.
He has taken his steam thrsher and
commenced business of thrshing grain.
His first job was for C. Fletcher.
August li b to 16th inclusive is
the date dxed for the Sherman couu
ty Teacher’s Institute. It will be
held at the High School building In this
city.
D. C Grow, sells flour and feed at
the Northwestern Milling Company’s
stand one door east of St. Elmo Hotel.
St. Paul and Arcadia flour the best in
the Market
Lou Haller has sold bis pump busi
ness to L Saddler, of near Lictcbfleld.
We understand that Mr. Haller will
move on a farm in the northeast part
of the county.
Rev Johnson of Kearney will conductI
Pregbyterian communion services next
Sunday at Rockville, Austin and Loup
City. The hours for services are Rock
ville p. m; Austin 4 p. m; Loup City
8 p. m. G. C. Pouter.
Our old friend Joseph McCoy, now of
Indanspolis Oklahoma sends us the
handsome sum of $4 00 to apply on sub
acription This sets him In the advance
column to Jan. 1, 1903 Thank you Joe.
A very pleagant surprise was given
Misa Ella Taylor last Wednesday even
ing when a large crowd of friends and
school mates gathered at her home to
celebrate her 15th anniversary. IVhile
it rained outside the merry games were
going on inside, and it was past mid
night when the party broke up. All re
port a good time.
W. J. FUher lost a valuable milch
cow last Sunday. This is the second
cow that bag died within a week, W. S.
Waite having lost one the Sunday be
fore. It is difficult to ascertain the
cause of death but gome seem to think
that it is from poisonous weeds. W, D
French and Dave Depew also had sick
cows but we understand that they are re
covering.
W. Erikson, the popular blacksmith
at Boelus aud au expert at the steam
plant business was up to interview the
members of the school board with a
view to putting In a plant at the school
bouse He Is representing the Hender*
son Water and Steau Co. of St Louis Mo
Mr. Erikson Is the gentleman that put
In the steam plant at Revanoa, at which
place we understand, the hot air furnace
was removed aud the steam substituted
Ansou Hawley aud wife of Edgar,
Clay county, Neb , are visiting friends
here, having arrived on Wednesday's
train. Anson took the train for Arcadia
where he will visit his mother for a few
days before returning home. Mrs.
Hawley will remain several days and
visit her relatives at the Tbos. Inks
residence and renew old acquaintances.
Mr. Hawley is head manager of the
Hawley-Tavlor Dry Goods Co. of Edgar
and we understand is enjoying a nice
trade.
G. W. Hunter returned Saturday from
Greeley county where he was summon
ed aa a witness in the case of the State
sv. Lamb. Lamb is the man who runs
a ranch and seemingly kept headquart
ers for the band of horse and cattle
thieves that have been operating in
Greeley aud other counties. Lamb was
convicted of stealing $800 00 worth of
cattle which he sold on the Oma
ha and St. Louis markets. Two of the
hides were brought back and identltied
incoii'taiui the commission man to
whom he sold, swore that he bought
the cattle of Lamb and paid him for
them, i.amb is said to have served one
term In the penitentiary and this time
he will doubtless get a long sentence.
The young man Harryhill who was
captured in Sherman county when his
companion was killed a short time ago
is one of the outfit. After the trial of
Lamb, the young man ilarrybill plead
guilty to the charge of horse stealing
and was sentenced to the penitentiary
for six years.
KOCKYII.I.K 11 1 Ml
Mr. F M. Henry of Loup City «a*
io our city Thursday on business.
The dance given last Friday night at
the hel< drew a nice crowd
We were a-ked to announce the Wood
men picnic to be held here Saturday.
Sept 8th Don't forget the date, oc
cari'tn or place, for ‘■there will be a hot
time iu the old town ”
Mr. A. A. Gray and Ira Pugh spent
Sunday in our midst visiting friends
and relatives.
For Sale.—A six hole Ssn'dwich corn
sheller and ten horse J. 1. Case power.
A bargaio for some one Address Box
71, Rockville, Neb.
Will Criss of Loup City passed
through town Saturday with his traction
engine enroute for Boelus.
Republican Primary at hardware
store, Rockville, August 15
H F. Tangerman paid Loup City a
flying visit Saturday via. the Joe
O'Bryan route.
Dan Bushhousen left Tuesday morn
ing for Grand Island.
R M Hiddelson is back from bis
trip to Grand Island.
Mr and Mrs. S. J. Fair accompanied
by their family left for their home at
Kearney Monday after a weeks visit
here.
Mr and Mrs. Chris Nielsen arrived
home Monday evening from a visit to
Howard county.
Henry Wilson and Will Mason of
Loup City were In town on business
Wednesday
G H Mueller of Ashton was a Rock
ville visitor Wednesday morning.
John Gray left Tuesday afternoon
for Burwell where be expects to speud
a week on business.
We are reguested to announce that
N. C. Johnson of Kearney will fill the
pulpit here next Sunday and hold com
munion services
Mrs. Carl Treffor and baby arrived
home Saturday night from Blair. Neb
raska.
The first grain of the new crop was
delivered Tuesday by Geo. Brammer
at the Omaha Elevator Company
U. NO ME
UUKOHA ITEMS
A L. and G. W. Zimmerman mark
•ted hogs and cattle last week.
Jobe Bone Is suffering with two of
Jobs comforters on his wrist
S M. Spohr has been putting quite a
few improvments on his place lately.
The Y. P. C U. held a social at the
home of S. M. Spohr last Tuesday eve
ning. A bulsness meeting was held after
which a very good program was ren
dered. Later very suitable refresh
ments were served by the hostess. All
left at a late hour, feeling well paid for
coming
A L. Zimmerman sold the Hill sec
tion to II. F. Crew and also the school
section belonging to Gunnerson and
Zimmerman, to J. Shirts of Marquette
J II. Bone and wife spent Sunday
with Wm. Thorton and wife.
Geo Zimmerman started his thresh
ing machine last Saturday.
Mr. Hare froraAnsley was in these
parts Sunday, after one of the Cleora
fair sex
2 The Cleora orchestra favor the 8 S.
with selections Sunday.
The Junior Y. T. C. U. will give an
Ice cream social at the home of Mr. and
Mrs. Zwink next Tuesday evening.
The object is to raise Miasionary
money. All come
JUNIOR
The best game of base ball played on
the Loup Lity diamond for years was
witnessed by our citizens when a full
nine innings was played between the
Davis Creek nine and the home team
From the very start the game was closely
contested. In the first four innings
Davis Creek had to content themselves
with one tally while the Loup City
boys, were only able by a great effort
to make from one to two score per in
n'ng. On the fifth inning, the tables
turned and the Davis Creek boys was
not only content to whitewash Loup
City, but they bitted the home pitcher
all over the field, thus making seven
tallies and placing them one In the
letul. It was their last successful ef
fort, however, as the Loup City boys
gathered again and shut them complete
ly out in the Innings that followed and
again by an extra effort made two
more runs, barely enough to place
them in the lead and the game ended
with a score of 8 to 9 in favor of Loup
City. The Davis Creek nine were com
posed of Walter Cummins, M. Ernest,
Elmer Hubbard, II. Leach, Frank Trump
Mike Hunnicut. C. Leach, Walter
Johnson and C. Lower, with Trump, p.
and C. Leach, c
Loup Cl tv team: W. S Waite, W. D.
French, J I. Depew,Jas Johansen,
W. R. Mellor, Lew Winkleman, (Jeo
Oilman. II. Pettlcord. L. A Kenlfrow.
with Rentfrow, p and French, c.
The Davis Creek boys are all pleasant
gentleman and express satisfaction for
the manner in which they were treated
while here. We would be pleased to
witness another game between these
clubs.
Mell Rower, S Bower and V . II.
Ernest accompanied the Davia Creek
base ball nine to Loup City last Satur
day.
Wouldlbu\
■ knowingly hay unclnau /
grcHwrim for yonr tahlnt
How undnr ih* goo can bulk
ooffoaa—constantly axposad
/y to dint and dost—bn cfeanl
/ Lion Coffee
M comes in sealed pound
| packages only, thus in
suring freshness,strength, #
flavo^anduniformity^^^^
VACATION DATS
Vacation time Is licre and the children
are fairly living out of doors. There could
be no healthier place for them, you need
only to guard against the accidents inci
dental to most open air sports. No remedy
equals DeWitt’s Witch Hazel salve for
quickly stopping pain or removing danger
of serious consequences, tor cuts, scalds
and wounds. “I used DeWitt’s YVitcl Hazel
Salve for sores cuts and bruses,'' says L. B
Johnson, Swift, Texas ”It is the best reme
dy on the market.’’ Sure cure for piles and
skin disease*. Beware of counterfeits —
Odeudahl Bros.
TENTH TOURNAMENT
Nebraska State Volunteer Fireman's
Association, Grand Island, Nebraska.
August 5 ti and 7. For this occasion the
Union Pacific will sell tickets from all
points In Nebraska for one fare for the
round trip. Tickets on sale August
4 to 7 inclusive.
H. Clifton, Agt
-.-♦-— -
TO THE NORTHERN LAKE-.
The Burlington Route announces un
commonly low rates to the lake resorts
of Minnesota. Wisconsin. South Dako
ta and Iowa for the following dates:
August 1 to 15.
September 1 to 10
Better ask the nearest Burlington
Route Hgent about tbe above excursion
and take advantage of the low rates
name i.
City Dray
AND
Transfer Line.
JAS. W. CONGER, Prop.
My ice will be delivered to any part
of the city free. The ice house will be
opened but onoe 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 ol
moving household good. We solicit your
patronage.
JAS. W. CONGER,
Lour CITY, NEBRASKA
When you awake in the morning feeling
like the end of a misspent life, your mouth
full of tlr and your soul full of regrets, tukc
Rocky Mountain Tea Odendalil Bros.
NOTICE.—1 will be at my gallery
in Loup City, on Monday, Wednes
day and Friday of each week until
further notice.
M. Leschinsky, Photographer.
I have a few two and three
row disc cultivators on hand.
If in need of one call soon.
T. M. Reed.
TO CURB A COLD IN ONE DAY.
Take Laxative Hromo Ouimne Taplets.
All druggists refund the money if it fails to
cure. M W. Orove'8 signature is on each
box. 25c
— - ♦ ♦- — — —
Are you in need of a mow
ing machine or hay rake? I
have them.—T. M. Reed.
WANTED FIVE YOBNU MEN from Sher
man county at once to prepare for Posi
tions in the Government Service-Railroad
Mail, Letter Carrier, Custon House and
Departmental Clerks, Apply to
Inter State Corres, Inst., Cedar Rapids, la
jv i' tii, 2 mo
«sst
IBIACKDRAW0HT|
I THE GREAT [
■Familymedicine I
| 1 Ledford's Mack-Draught has fl
■ saved doctors' hills for more than ■
■ sixty years. For the common fam- B
■ ily ailments, such as constipation, M
m indigestion, hard colds, Lowelcoin- I
I plaiuts, chills and fever, bilious- Eg
fl ness, headaches and other like pj
jg complaints no other medicine is (3
B necessary. It invigorates and reg- P
.1 ulates the liver, assists digestion, I
9 stimulates action of the kidneys, §j
I purifies the blood, and purges the ■
a bowels of foul accumulations. It K
R. cures liver complaint, indigestion, J8
■ sour stomach, dizziness, chills, if
T rheumatic pains, sideache, back- 1
ache, kidney troubles, constipation, 1
diarrhoea, biliousness, piles, hard
colds and headache. 1.very drug
gist has']hedford s Mack-Draught
in 25 cent packages and in mam
moth size for $1.00. Never accept
a substitute. Insist on having the
| original made by the Chattanooga
Medicine Company.
I believe Thedford’s Black-Draught
ii the best medicine on earth. It is
good for any and everything. I have
a family of twelve children, and for
four years I have kept them on foot ■
■ and healthy with no doctor hut Black- ■
■ Draught. A. J. GREEN, lllewara, La. M
Rounds out the hollow places, smooths
out hues t hwl creep about one's face, vumis
roses hack to lade<l cheeks That's what i
Rocky Mountain Tea does ;t'i rls -Odetnlalil
Bros
1 can sell you two by eight
stock tanks for $13 00 and
two by tens for $17.00 I also
have wind mills and do a gen
eral line of well work T,. M.
Reed.
DRESS MAKING. I will do dress
making and sewing at my resilience and i
will guarantee good work at reasonable
prices. If you wish any work done in
this line call at residence in east part
of town Mrs. T. M Reed
Don’t be persuaded Into taking some- j
thing said to he "Just as good” as Madison j
Medicine Co's Rocky Mountain Tea. There
is nothing like It K cts , no more, no less ;
Odetidahl Bros.
-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 FARWELL.
Coal for Sale al Loop City aod Asbton. Will Boy
HOGS AT SCHAUPP SIDING AND FARWELL
Call and see our coal and get prices on grain.
E.G- TAYLOR.
i fiu Assessment ef Railroad Property.
\ How it is Arrived at by the State Board of Equalization.
The Method Prescribed by Law for ifs Apportionment to the Several
Counties and Municipalities.
She Distribution of Railroad Value a Benefit to Outside Counties.
(ISSUED UNDER AUTHORITY OF THE RAILROADS OF NEBRASKA)
Some complaint is made in cities regarding
the manner in which State Boards of Equalization
are obliged to distribute the values of railroad property
throughout the various counties, not allowing cities
with great terminal facilities and fine depot accommo
dations to assess that property locally within the
cities, but obliging its value to be distributed along
the lines of the road in accordance with a mileage
| basis.
The principal reason that this is done is the fact
that it is the law; the Board of Equalization is direct
ed in its action by that provision in the law relating
to revenue, Sec. 40 of the Statue. After providingfor
a system of returns to be made by the railroads of
Nebraska each year, the following provision is plain
and explicit:
"As soon as practicable after the Auditor has
received the said return, or procured the information
required to be set forth in said return, a meeting of
the State Board of Equalization, consisting of the
Governor, State Treasurer and Auditor, shall be held
at the office of the said Auditor, and the said Board
shall then value and assess the property of said cor
poration at its actual value for each mile of said road
or line, the value of each mile to be determined by divid
ing' the svm of the whole valuation by the number of miles
of such road or line."
Now, does this manner of distribution of railroad
property injure the cities having these terminal
facilities?
Iii the hrst place, the terminal faclities would be
of no value to the railroads were they not taken in
conjunction with the balance of their property. The
distribution of property in this manner is a general
rule adopted by most of the States of the Union, and
in a great many instances, suits have been inaugur
ated attempting to separate this value, and assess the
same within the localities where located, but courts
have universally decided that this would not be the
proper way of making such an assessment. Exactly
such a case as this was made in the State of Colorado,
taken to the Supreme Court and decided within the
past few years. The assessor in Arapahoe County
I desired to assess the terminal facilities of the rail
! roads centered there within that county, not giving
, credit for this valuation to the outside counties.
The people of the State representing the outside
counties took issue on the matter and it was decided
that this value should be distributed throughout the
State, and this was a case in which the railroads
themselves would have been benefited by the change
proposed, from the fact that the rate of taxation in
the County of Arapahoe is less than what it is in the
outlying counties.
In eve i v instance where the terminals of railroads
> are located in cities, the railroads are a benefit to the
cities much greater in proportion than the cities are a
ben to the railroads. The terminal cities and the
railroads should work together in the development
and assistance of the counties tributary to these places.
The distribution of value in accordance with the law
assists the poorer counties in carrying on their schools
a id making those necessary improvements which in
duce settlers to locate there, and in return for this
assistance their future business and interests natur
ally assist in building up the terminal localities as
well as the railroads. While at first glance, this dis
tribution of property would not look fair to Omaha,
for instance, the citizens of Omaha certainly should
know that almost any city in the State would gladly
trade positions with that city, in case the railroads
would do as much for their locality as they have done
for the City of Omaha. The distribution of valuation
of terminal facilities along the lines of the railroad,
thus helping the whole state in the future, is a help
I fur Omaha as well.
While it might be popular in Omaha to advocate
a change in this system of distribution, it certainly
would create an antagonism against that city through
the whole state, and would run counter to the general
rule regarding railroad taxation. In case railroads
were obliged to accede to such a proposition, any
thinking man would know at once that the great
shops, the yard facilities, the carrepairsand all of the
features that make up this value, would naturally go
to those cities that would make it an object for the
roads to construct at their respective places.
h'or the purpose of increasing the population of
their localities, cities would gladly forego this tax, as
an inducement to the railroads to locate such institu
tions there.
In Wisconsin, neither cities nor counties receive
tax from railroad corporations; it all goes to the state,
but this ivould hardly be papular in Nebraska, where the
railroads in many instances pay from jo to 75 per cent
of he taxes collected in the counties along their roads.
It has been charged that the State Board of
Equalization has for years pursued a haphazard
method in fixing the assessed valuation of railroad
property for state and county taxation, and that such
property has been virtually exempted from municipal
taxation. An investigation of the matter will readily
show that this charge has no foundation in fact.
In pursuance of the requirements of law, the rail
road companies have each year submitted for the con
sideration of the Board, sworn statements or schedules
of their tangible property, setting forth in detail the
mileage of main and side tracks in each county, the
number of depots, station houses, tool houses, stock
yards, etc., and complete lists of the rolling stock and
moveable property on the right of way and depot
grounds. They have also made to the State Auditor,
statements under oath of the revenues of the compan
ies, gross and net, their capitalization and the interest
paid on their bonded indebtedness:
The valuations reported in the property schedules
havebeen recently criticised, but the valuationain such
valuations are easily explained by the fact that some
companies report what they believe to be tho proper
assessable value of the various items, in conformity
with the assessment of other property in the stats,
while other companies approximate the actual value
of the items, depending upon the board to fix the
scale of uniformity. §
The board has never relied upon the valuations re
ported in the railroad schedules at a guide in fixing its
assessments, but hatal ways diligently sought the most
accurate sources of information within its reach. It has
in some cases had before it the data showing actual
cost of construction of the properties, and in others,
the carefully prepared estimates of expert engineers.
For several years past, the respective boards have had
access to and have considered the testimony in the
maximum rate cases, where the roads were not likely
to show dirnunutive valuations.
In the case of the Union Pacific, the record shows
that the present assesfed valuation of its main line
represents more than 25 per cent of the cost of repro
duction as given in the testimony in the Nebraska
“rate case,” and as 10 per cent has been shown in
Tecent controversies to be amply sufficient for the
equalized valuation of the tangible property, the
additioeal 15 per cent, or thereabouts, is either excess
assessment, or it may be said that this three fifths
additional assessment may cover all possibilities of
intangible values that may pertain to the property as
a "going concern,” its earning capacity, good will,
etc.
So in the same estimates or testimony relating to
the Union Pacific line from Kearney to the Wyoming
state line, which comprises over one-half of the mile
age across the state, the testimony shows that the
assessed valuation of $9,800 per mile through those
counties represents about 40 per cent, of all the tan
gible property of the railroad on that section of the
line. It is. however, incorrect and misleading to state
that any single portion of the road either in Douglas
County or in Cheyenne or Kimball County is assessed
at $9,800 per mile. ,
This rate per mile, 'as entered on the tax lists,
represents merely the distributive share accruing to
the county or municipality, of the entire valuation of
the whole road, which distributive share is explicity
designated by the lawB of the state as a ratable mile
age proportion of the valuation of .the entire line.
In this » ay the terminals in Omaha (except headquar
ters, shops and vacant terminal lands, which are
assessed locally) are distributed and taxed in every
city, village and school district along the whole line
from the eastern to the western boundary of the state.
This method of apportionment is upheld by the
Supreme Court in a recent decision, relating to the
Rulo bridge, in the following language:
“What was the purpose of the legislature in re
quiring the right of way, roadbed and superstructuce
of a railway to be assessed as a unit? The common
sense view of the subject would seem to be that such
purpose was to enable the proper authorities to distri
bute the avails of taxation equitably among all the
municipal subdivisions through which a road may
pass, in the ratio which the number of miles within
such subdivision bears to the total number of miles of
road within the state, treating each mile as equal in
value to every other mile, and regardless of whence
came the power under which any particular portion
of the road is constructed. A railroad might have
vast terminals at one point, worth as much as the
remainder of the line, though it extended through a
dozen counties. The subdivision in which these ter
minals are located is not, under this law, permitted to
reap an advantage over other localities by reason of
the mere accident of location, but must share its ad
vantages with these others pro rata. That, evidently,
is the reason behind and under this legislation.”
It has been alleged that the outside counties have
been “buncoed" by this method of distribution. A
careful study and analysis of the foregoing statement
of facts and figures must convince the people of those
counties that this form of buncoing leaves little to be
desired except more of the same kind.