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CHIEF
THE
nED CLOUD, NEBRASKA.
TUDLISIIED EVERY FRIDAY.
P. C. PilAnEH, Editor.
sunsonirTioN hates.
nt year...
Iztnontbl
.1100
. 90
Proverbs
Intend at tne pott office at Ked Cloud, Neb. a
oond clan mall matter.
ADVKUT1SINC1 RATBS:
r urnlnhed on application.
TELEPHONE, SEVEN - TWO
THE NEW TAX LAW.
Soae ef Its Important Features Con
densed for the Information of
Taxpayers.
To llioTdxpuxcrnof Wclnter County.
It Is only tiHhort tlnio till you will
1)0 visited by my deputy assessor, mid
for tho llrst tlmo bo iissovsod under
the rovonuo luw piissoil by our Inst
legislature. Wo wish to uho ovory of
fort posslbloto nmkoii fair assossmont
of tho proporty of ovory citizen of our
flounty. Enoh porson can greatly as
sist uh, if thoy will ro over their prop
erty cnrefully boforo tho assessor calls
on tliom, and also if thoy will careful
Jy oxnmiuo tho now law.
I will hero givo somo of tho princi
pal provisions of tho law, which will
iwslst you in riotormiuliiR what your
assessment will be,
RlCIIAItt) Tuiinkii,
County Assessor.
Sections 1 to 11 doflno tho terms usod
in tho body of tho law.
TAXAI1LK I'RUFEIITY.
Section 12, among othor things, pro
brides us follows:
All property in this slate not express
4y exempt therefrom, shall be subject to
taxation, ami shall'bc valued at its ac
tual value, which shall be entered oppo
site each item, and shall be assessed at
20 per cent of such actual value.
TAX LIENS.
Soc. 11. Taxos on roal proporty shall
1)0 a llrst lion thereon from and in
eluding tho 1st day of October of tho
jroar in which thoy aro levied until tho
immenro paid.
Sec. 15. Taxes assessed upon por--.sonul
proporty shall bo a llrst lien up
on tho personal proporty of tho por
Kon to whom assessed from mid after
.tho 1st day of November of tho year in
which thoy aro assessed, until paid
Sec. 17. Whon property is assossod
to any person as agont for another, or
in a ropresontativo capacity, such per
son shall huvo a Hen upon such prop
orty, or any property of his principal
in his possession, for tho tuxes there
on, until ho is iudomuilled against tho
.payment thereof; or, If he has paid tho
tnxos, until ho is reimbursed thorofor.
J'ERSONAL I'ROI'KKTY -11Y WHOM LlbTEI).
Sec 211. Personal property shall bo
listed in tho manner following:
First Kvory porson of full ago and
ound mind, bolug a rosldout of this
state, shall list all his mouoys, crpdits,
bonds or stocks, sharos of atook of
.jolut stock or othor companies, when
the capital stock of such company is
not usbossod in this stato; moneys
loaned or Invested, annuities, fran
chises, royaltiosaud all other porsoual
property.
Second Ho shall also list all mon
oys and other personal proporty In
vostod, loanod or othorwlso controlled
by him as tho agent or attorney, or on
account of any othor porson or per
sons, or company, or corporation what
soever, and all moneys doposltod sub
ject to his ordor, chock or draft, and
credits duo from any porson or per
sons, body corporato or politic, wheth
er in or out of tho county.
Third Tho proporty of a minor
child shall bo listed by his guardian;
If ho havo no guardian, then by tho
father, If living; If not, by tho mother,
if living, and if noithor tho father nor
mother bo living, then by the porson
having such property in charge.
FourthThe property of any othor
porson under guardianship, by his
guardian; or if ho havo no guardian, by
"When the butter
come put a penny
churn," is an old time dairy
proverb. It often seems to
work though no one has ever
told why.
When mothers arc worried
because the children do not
gain strength and flesh we
say give them Scott's Emul
sion. It is like the penny in the
milk because it works and
because there is something
astonishing about it..
Scott's Emulsion is simply
a milk of pure cod liver oil
with some hypophosphites
especially prepared for delicate
stomachs.
Children take to it naturally
because they like the taste
and the remedy takes just as
naturally to the children be
cause it is so perfectly adapted
to their wants.
For all weak and pale and
thin children Scott's Emulsion
is the most satisfactory treatment.
We will send you
the penny, . c, a
sample free.
tho improvement thoreon, until tho
foo Is conveyed, shall bo hold to be
personal proporty and listed and as-
sossod as Btich in tho plnco where the
land is situated.
WOn't1 Sec. .'It provides that tho valuo of
. , . the interest of tho purchaser of school
III UUS
B iur that this plctnre la
thi form of a label it on th
wnprxr of (very bottlt el
Emulsion jou buy.
SCOTT & BOWNE,
Chemists,
409 Pearl St., N. Y.
joc.andft.ooj aUdraggfita,
Ayers
We know what all good doc
tors think of Ayers Cherry
Pectoral. Ask your own doc
tor and find out. He will tell
Cherry
Pectoral
you how it quiets the tickling
throat, heals the inflamed
lungs, and controls the
hardest of coughs.
,?Ayer't Cherry l'tetoral U well known If
par family. We think it It the bett medicine
in the world for cousin and coldt."
IUtih l'kTKuscw, Tetatuma, Cat,
tho porson having chargo of such
proporty.
Fifth Tho proporty of a wife, by her
husband, if of sound mind; if not, by
herself.
Sixth Tho property of a porson for
whoso beuellt it is hold in trust, by
tho trustee; of tho ostato of a doccssed
porson, by tho executor or administra
tor. Seventh Tho proporty of corpora
tions whoso assets aro in tho hands of
rocolvors, by such recoivors.
Eighth Tho property of corpora
tions, by tho president or proper agent
or nillcor thoroof.
Ninth Tho proporty of a llrm or
company, by a partuor or agent thoro
of. Tonth Tho proporty of manufac
turers and othors in tho hands of nu
agent, by and in tho namo of such
agout as merchandise.
WHKItK AND HOW LISTED.
Section i0 provides that porsonal
property, except such as Is required to
bo llstod and assessed otherwise, shall
bo llstod in tho county, precinct, town
ship, city, villago and school district
whoro tho ownor resides, except that
elevators, luiubor yards, etc., shall be
listed at their sites. Tho capital stock
and franchise of corporations, etc., ex
cept as otherwise provided, shall be
llstod in tho county, precinct, town
ship, city, villago and school district
whero tho principal oflico of such cor
poration is located within tills Btate.
If there bo no priucipal oflico or place
of business in this stato, then at the
plnco In this stato whore any snch cor
poration or person transacts business.
Soc. .10. When tho owner of llvo
stock or othor porsonal proporty con
nected with a farm doos not reside
thoreon, tho wimo shall bo listed and
assessed in tho county, townshin ami
precinct whero tho farm is situated.
If tho farm is situated in sovoral town
ships or precincts, it shall bo listed in
the township or precinct in which tho
principal place of business of such
farm shall be.
Sec. ill. Live stock, in chargo of an
agister, euro taker, or non-rosldent
owners, on tho 1st day of April of tho
year for which such property is to
, quired to bo llstod, and not connected
with tho farm, shall bo assessed whero
so kopt; and any llvo stock which shall
bo brought into ouy county of this
stato for grazing purposes botween
tho 1st day of April and tho 1st dov of
1 July of any year shall bo assessod by
tho assessor or by tho county board In
.such county ami In tho propor taxing
district, unloss tho ownor of suld llvo
( stock produco a cortltlcato from tho
county clerk, or other propor afllcor
' showing that such proporty has boon
assossod olsowhero.
See. 32. Tho property of manufac
turers or othors in tho hands of an
agont shall bo listed and assossod at
tho place whoro tho businoss of such ' shall furnish a report to tho
lauds shall bo taxable, said interest to
bo determined by tho valuo of the
land and improvements, loss the
amount due tho stato.
Sec. 35 provides that nil Improve
ments put on leased lands shall bo as
sessed to tho ownor of such Improve
ments. Sec. .'10. Porsonal property In transit
shall bo listed and assessed in the
county, township, precinct, city, vil
lage orpchool district where tho owner
resides, but if such proporty is in
tended font business It shall bo llstod
and asscsstd at tho plnco whero the
proporty of such business is required
to bo llstod.
Sec. .'17 provides that any proporty
brought Into tho state after tho 1st of
April and prior to tho 1st of July shall
bo listed, unless tho oWnor can givo
proof that it lias been listed for taxa
tion elsewhere.
Sees. .18 and 39 rolato to tho selzuro
of proporty for debt and provido for
tho collection of tuxes on samo.
Sec. 10. Persons required to list
property on behalf of othors shall list
it in tho samo place in which they aro
required to list their own; but thoy
shall list It separately from their own,
specifying in each caso tho namo of
tho porson, company or corporation to
whom it belongs.
Sec. 41. Tho ownor of personal prop
erty removing from ono county, town
ship, city, villago or district to another
between tho 1st day of April and tho
1st day of June, shall bo assessed in
tho ono In which ho is first called upon
by tho assessor.
Sec. 12 provides for tho settlement
of disputes as to whoro property Bhull
be listed.
Sec. -15 requires tho county clerk to
givo tho person having proporty in
chargo, when asked for, a certificate
showing that such proporty has been
duly assessod.
Sec. 47. Nursery stocks, growing or
otherwise, in hands of nurserymen,
shall bo listed and assessed as mer
chandise. Sec. 40. Every porson required by
this act to list proporty shall mako
out and vorify by his oath a statement
of all personal proporty which ho is re
quired to list, oithor as ownor, lesso or
occupant in control thereof, or as par
ent, guardian, trustee, executor, ad
ministrator, receiver, accounting of
ficer, partner, or agent, upon tho
blanks above prescribed, which shall
bo delivered to each taxpayer by tho
deputy assessor for that purpose, ami
when so intido out shall bo by each
porson vorlllod boforo tho county or
deputy assessor.
Sec. Gl. In answering the- list of
questions in the schedule tho. party
filling out tho samo shall writo tho
word "nono" after each Item whonover
ho has no property as named undor
such item, mid no item shall bo passed
without being answered.
Sec. 53 provides that any person
making a false return or refusing to
furnish tho assessor with a correct
list of his proporty, or who fraudu
lently conveys or converts samo to
avoid taxation, shall be fined not less
than fifty nor more than two thousand
dollars; for swearing falsely to any
matter contained iu the schedule, he
shall bo deemed guilty of perjury and
punished accordingly.
Soc. 57. For tho purposo of deter
mining tho true valuo of tho stock of
any merchnht or manufacturer, the
assessor shall havo tho right to de
mand of such merchant or manufac
turer an inspection of his inventories
and all books of account for tho pro
coding year, including tho annual in
voice and inventory of stock made by
such merchant or manufacturer last
preceding such assossmont, and tho
pollcios of insurance carriod by such
merchant or manufacturer on his stock
for tho year noxt preceding his assess
ment. Sec. (iO provides that ovory porson,
company or corporatian ongaged in
tho business of buying and soiling
grain for proilt shall bo hold to bo a
grain broker, and shall determine un
dor oath tho averngo amount of cap!
OUR OVERCOAT AND
HEAVY WEIGHT SUIT SALE
has cleared our tables of a majority of these
goods. Our Pant sale has been a surprise to
us sold more trousers than we expected. Still
have some desirable patterns and exceptional
bargains in these lines; and we will
Continvie the Sale Until the 1st of March
Spring goods are coming every day, and we
need the room. You need the goods. No rea
son why we can't trade.
You will save 20 per cent now, and maybe it
would be a greater saving than that you might
save a doctor's bill, by buying a good a good
warm suit or coat.
Beckwithp YVescott 8 Storey
"One price and no monkey business."
tho express, telegraph or telophouo
business in tho state of Nebraska,
shall bo deemed mid taken to bo a
company engaged iu such respective
business for tho purposo of this uct.
Sec. 78 provldos that each and ovory
express, telegraph or tolephoue com
pany shall bo locally assessed on its
tangible property, wherever it shall
have auy property, in like niannor as
other personal property is assessod.
ASSESSMENT OF IlEAL ESTATE.
Sec. 105. All real property In this
stato subject to taxation shull bo as
sessed on tho 1st day of April, 1001,
and ovory fourth year thereafter,
which assessment shall bo used as a
basis of valuation for taxation until
tho next quadrennial ussossmout, ox
copt as hereinafter provided.
M444444444444444jt44444444Ju
Keep This Always Before You
Galusha for Secretary.
The candidacy of A. Galusha of this
city for scrotary of stato is mooting
with favor wherever ho is known
Tho following is from tho Bluo Valley
Blade., published, at Seward, Neb.,
whero Mr. Galushu rosidod before
o lining to Red Cloud:
"A. Galusha, a former rosldont of
Soward, now residing at Rod Cloud,
has announced himself as a cundidato
before tho republican stato convention
for tho nomination for secretary of
stato. It would ploaso Al's many old
Soward county frionds vory much if
tho nomination should como his way,
us ho has always boon a staunch re
publican and has tho ability to couduct
tho olllco In tho most satisfactory way.
Mr. Galusha camo to Soward from tho
east nearly twenty years ago, later
going into tho clothiugbusiuoss at Red
Cloud. For sovorul years ho has been
secretary of tho flnauco commlttoo of
tho A. O. U. W. In Nobraska, und has
an oxteusive acquaintance throughout
tho stato No bettor man thau Al
Galusha could bo selected for the
honor which ho tooks, and his frieuds
hero will be pleased to see him receive
tho nomination."
Tho Rlvorton Roview has tho follow
ing words of praise for Mr. Galusha:
"Wo are pleasod to learn that this
part of the state is going to havo a
candidate for Secretary of State, iu
tho nerson of our friond. Mr. Al Gal
usha, of Rod Cloud.
Al Is ono of tho boys, and wo hoar
his namo frequently and favorubly
mentioned in rogard to this otfico. He
has boon long ono of tho whool horses
with tho party and country at heart
nnd It is onlv fair that this mantle
should fall on his shouhfor. Al Is capa
blo, aud If hogots lu tho ulfmrs of tho
olllco will bo conductod honostly and
honorably, and whon ho comes to
balanco up thoro will be no occasion
.1- ii i. 11 1 1.11 T! ...Ill ..II Itn f luirn "
10) "pill, lb IHIUK. IHimliu v..v.u
Tho Nebraska Workman pays Mr,
Galusha tho following compliment:
"It is statod that A. Galusha, tho
tJe.tJOe.. 01.00.
aii iirngymt.
for
J.O. AYRRCO.,
l.owll. Mill, I
Hard Coughs
One of Ayer's Pills at bedtlmo will
Jhasten recovery. Gently laxative.
agont is carriod on.
Soo. 33 prnvidos that whon roal os
tnto is exempt in tho bauds of tho
holder of tho fco, nnd.tho samo is con
tracted to bo sold, tho amount paid
thoreon by tho purchaser, with tho en
hanced valuo of tho investment and
tal Invested in such business, exclu-
slvo of real estate or othor tangiblo
proporty, for" purposes of assessment.
(IOVEHNMENT WINDS.
Sec. 07 provides that any porson
who claims that a portion of his or her
funds uro invested in government
bonds and oxompt from taxation shall
bo roquirod to exhibit thorn to tho as
sessor,who shall make n complete roc
ord of said bonds. Porsons falling or
refusing to mako such oxhlbit shall
not bo entitlod to any exemption for
funds claimed to be so iuvostod
Soc. 7.1. Any foroign corporation do
ing businoss undor tho laws of this
stato and owning a special or gouoral
franchise from any city of this stato
assossor
tho samo as required from companies,
incorporated under tho laws of tho
stato.
TELEI-IIONE COMPANIES, 1.T0.
Soo. 70. Each and ovory porson, as
soclotlon, co-partnership, joint stook
company or corporation engaged lu
popular scorotiiry of tho grand lodgo
llnanco commlttoo, Is likely to bo
candldato for secretary of stato boforo
tho coming ropubllcan state conven
tlon. A. O. U. W. mombors know tho
olllco would bo In good hands If
Brother Galusha should bo nominated
and elected."
5
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WHEN IN NEED OF
Baled Hay,
Corn,
Oats,
Flour,
Baled Alfalfa,
Meal
and
Mill Feed
of every description, don't forget the new feed store.
Sole agent for the renowned
m
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Zellers Stock and Poultry Food:
Prices Satisfactory ! Deliveries Quick !
H. J. CLARK,
Phone 51. Red Cloud, Neb.
(((((((C(f-(dV
r The Dai
.!
Starts
off
Right
When
You
Have a
Cup of
Day
&
For Sale
by
Robinson.
& Burden
WHITE HOUSE Staple and Fancy
Mocha. COFFEE Java GROCERIES
with your breakfast. It has a flavor that's all
its own you don't get it In any other brand.
$
It li sold by all grocera in I and 3-pound cans only.
Packed and sealed by u and guaranteed full weight.
DWINELIr WRIGHT CO.,Boston.
TELEPHONE No. 4.
Robt. Fortune
Sells
Gasoline
nnd
Kerosene
Phono 57.
Farm For Sale.
Consisting of iCO aero, 2J mllos
ntnhiif Hfld Cloud. 65 no res undor
culiivHiion, 15 aores of allnlfn, Rood
iiii,l; 20 acres of lino timbor, IB acrt's
itiflmlii, dun Rrass; rest in pasture,
fenced in, running water in creok tho
year round; rimmI 4 room house, built
llvo yoarc, m'w gtatiarVt foil barn, new
cow shod 00 fnnt loii(r. L. Sodorber?,
Hod Cloud. mobl2
To Cure A Cold In One Day.
Taku Laxative Bromo Quinino Tab.
ol. All driiKRtsUt refund the monoy
if it fails to euro. E. W. Grove's signa
ture is on each box. 25o.
H. B. ASHBR,
VETERINARIAN
Of thoT Kansas City Votor
Innry ColleRo. Oflico nt O.
M. Smith's Livery Barn.
ALL CALLS PROMPTLY ATTENDED
Tolophouo id.
RED CLOUD, - - NEB.
At Blno Hill every Thursday.
fWV',''
Dressmaking
Plain and
Fancy Sewing
at Reasonable Prices.
MRS. J. A. TULLEYS
NISS NELLE ENERT01S
Parlors at homo of Mrs. Tulloys.
HI INSURANCE
against Piro, LiRhtnlng, Cy
clones nnrl Windstorms, boo
JNO. B. STANSER,
ngont for tho Tumors Union Insur
ance Co., Lincoln. Neb., tho best in
surance comv u t in tho state.
Farm Loans.
I havo just iwmieii myself to make
farm loans at a luw rato of Interest
oithor In Jot-roll, Smith or Wobster
counties; can piy nff tt any tlmo.
J. II. liAit.KT, lied Cloud.
,