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VOLUME XXXI I. RED CLOUD, NEBRASKA. APRIL 1, 11)0 1, NUMBER 14
cnva-nvv,vvvvavvsav vW ASSESSMENT INSTRUCTIONS.
) S Informatten for Deputy Assessors and I
L Miner Bros. Miner Bros.
a.
An Exceptional Shouting
in kadies'
Ready-to-lUear Seetion
No. 1220Made of white Persian Lawn, tucks in
clusters, with embroideiy each side of front plait.
Price, $1.25.
No. 1272 Fine Lawn, tucked drop yoke, band
embroidery pinned with pin tucks back and front.
Price, $2.75.
Other values at $1.00 to 6.00, Wash Waists.
SKIRTS.
Made of Grav Melton, strapped, trimmed with
satin covered buttons, seven rows otitchihg.
Price, $3.25.
Misses' Skirt- A nobby Gray Melton Skirt, strap
ped and button trimmed, heavy stitching.
Price, $3.00.
LADIES' NECKWEAR.
As crisp, and new, and as pretty as anybody would
wish to see.
Made of Point Venise Lace, a very popular article,
25 to 60c.
Embroidery Stocks and Turnover Collars, 7c to
51.25 each.
fA
'Satisfaction or money back."
MINER BROS
wvvvvvvv vvVv-vvN'vvvv"
rj1
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ICES
Cream
Baking Powder
Dr. Price's Baking Powder supplies
a pure, wholesome leavening agent,
which makes the biscuit and cake of
highest healthfulness at medium cost
and protects the food from alum, which
is the greatest dietary danger of the day.
Tic foremost baking powdet in all
the wot id.
PHIOK BAKING POWDCM Mb ,
OHIOAOO.
Motx. Alam taking powd.n r. low
priced, ai alum coU bat two c.ntt
pound ; but alum tt a corrotho
polion and it rcnd.ra the baking
powder dangerous to Ue in (ooo.
Information for Deputy Assessors and
the General Public. 1
To the Locul Assessors of Wubstor
County, Nebraska:
Gentlemen I have formulated 11 few
rules for your guidance, and respect
fully request each local assessor to bo
careful and follow the Instructions as
hereinafter set forth
First- Snoll each imtno correctly.
Second Write the name plainly, so ,
as to cause no bother In rending them.
Third-Make your llguros plainly.
Fourth Bo ns noat with your books,
papors, etc., as possible
Fifth -Sea that your schedules aro 1
consideration the improvements there
on. Another very Important matter,
especially to the fanners, is the statis
tical report of the products of farms.
Kach farmer, as well as deputy assess
ors, should be interested In arriving
at the true acreage of the different
kinds of grain to be planted in the
' spring of UHM. Deputies should see
that the same parcel of cultivated land
Is not listed tnoro than once each
deputy listing the statistics in his own
precinct and no other.
When listing lire insurance compa
nies be sure to write the name plainly,
and where the company Is located, and
the name of the agent in your books.
Net credit ruling applies to live
n.l.ln.l .nt.HA.itln .ami onttn t ltllt la Itl
. , . 11, in t 1 1 ItouiH In tho porsonal proporty sched
ulos are eutored on tho book, provo j
your additions of value columns, as
ule. Following are the items ns they
appear in the schedule:
No. 3. All notes secured by mort
gage owned by me.
No. 4. All other notes owned by mo.
No. 13. All book account duo me.
No. 15. All money loaned by mo and
not already entered on this sohedulo.
No. 80. Credits not otherwise listed.
Obligations owing of a similar na
ture may be deducted from these and
from nothing elNo.
The taxpayer in making oat his list
of credits is required to take tho fol
lowing oath:
"I solemnly swear (or alllrm) that
the foregoing statement contains a
truo and correct list of bona fide debts
by me owing for a consideration re
ceived and that I am justly entitled to
havo the same deducted from the
Lured its listed by me for taxation as
shown for the year as provided by
tho revenue act passed in UMl'J.
Grain Brokers At a mooting of tho
stato board of equalization and as
sessment hold March IK, l!K)t, section
Gti of the revenue act, rotating to grain
brokers, was discussed It was decid
ed by unanimous vote and adopted us
a rule for the assessment of tho prop
erty of said grain brokers, that grain
I of all k uds on hand in elevators or
otherwise on the 1st day of April must
bo listed and assessed, together with
real estate and all other tangible prop
erty, and that in addition thoreto tho
average amount of capital invested in
such business for th preceding year,
exclusive of real estato and other tan
gible property listed as required abovo
shall also bo lie listed for taxation
Geo I). Bennett, secretary of tho
equalization and assessment board,
illustrates by the followiugexample:
Average capital invested during
tho year was ascertained from
tho books erou)
Elevator valued at .'1500
Total capital to conduct busi
ness S8500
April I, tangible property elevator .'MX)
April 1, grain iu elevator ti,(HX) bu.
atWio :i(XK)
April 1, other tangible property. . 500
tho totals of the valuo column should
equal tho total value column.
Sixth Local assessors must note all
men subject to military duty between
tho ages of 18 and 45.
Section 24 of the new rovenue act of
lfXXl requlros each deputy assessor to
actually view, list, value, assess, and
return all property subject to taxa
tion in the precinots, cities or wards
and villages assigned him in the man
ner provided In this act.
Sec. '26 Each doputy assossor shall
outer, in 11 column opposite tho nnnio
of each person, their postolllco ad
dress aud tho number of tho school
and road district in which tho per
sonal property of such person is as
sessable Deputy assessors will see that all
property, both real and personal, is
placed in tho proper school and road
district.
Quito a number of tho citizens of
this county havo tho impression that
stock must be six months old before
it can bo assessed. To answer this
aud for tho benefit of locul assessors,
1 will cite you to section 2 of tho new
revenue act of 100.1, whoro It reads as
as follows:
"Tho term 'personal property' in
cludes every tangible and intangible
thing which is the subject of owner
ship." Telephones Local assessors must
assess to each person their share or
interest iu any telephone company
(except the Nebraska Telephone com
pany, which is assessed as a company t,
anil each person must bo nssosscd for
his interest in said company's wires,
poles and phonos, except phones that
are leased. Such persons are required
to give in said phones, aud namo of
company owning such phones, and
sign the schedule as lessee. All phones,
wires and poles must be assessed iu
tho precinct, school and road district
whoro tho property Is located. Barbed
wire, used as phono wire, shall not bo
assessed as phono wire, if assessed as
barbed wiro on farm.
Heal Estate In assessing real es
tato you will take as a basis tho sales
of laud in your respective precincts
within tho last year, of which I here
with furnish to each local assessor an
abstract. The abovo also applies to
city and village lots. Lauds and lots
of a hotter class should bo valued
higher, and poorer lands and lots for
a loss amount. On land or lota that
havo boon purchased within tho last
year, if any of tho Improvements
thereon havo been destroyed from any
cause, you will assess tho land or lot, Some men handle baas the same as
less said Improvements; and If lm- suckers, and wondor why luck Is
provements have boon added to said ' against them.
land or lots, you will add the value of
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for
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If you are contemplating papering one room or a dozen
a visit here will convince you that we can more than please;
you, not only with our assortment of Wall Paper, but in our"
prices.
If you are undecided about the Wall Paper question at
look at these papers and an acquaintance with their price?
will be a temptation that you can scarcely resist.
There is no question about our ability to please you in
Wall Paper. There is no question of our ability to save you
money. Come and let us prove it.
Lincoln Mixed Paints,
Patton's Sun-proof Lead, strictly pure lead, and everything
in the Paint line.
CHAS. L. COTTING, The Dru&fet.
sho would become a
tist.
Christian scion-
When a preacher attends other
church socials besides those given at
his own church hols roferred to as be
ing "broad."
"He doesn't amount to any
said a brakemau this morning,
a decoy duck."
more,
"than
Tho war correspondents are having
as much trouble attracting attention
as a married man.
After a baby weaned, there Is 0110
excuse less why Its father should not
take it when It cries.
Some candidates bore the people too
much. Wo always vote for tho candi
dates who let us alone
A man gots very few wedding pres
ents the first time ho marries, aud
when ho dares to marry a second time
he doo n't get any.
Total tangible property 7(KX)
Difference between actual capital
as shown in first total and tan
gible property as shown in sec
ond total represents capital to
bo assessed 1500
Tangible proporty 8500
KiciiAHDTimxKii,
County Assossor.
i .
Atchla eibe Sl.hts.
Ever notice how important aud
worthloss a bantam rooster isT
said improvements to the purchase
price of said lands or lots. You will
take under consideration the sale
price of land near by, improvements,
location, nearness to cities, villages,
churches, schools, good roads and ull
conditions.
Do not forgot to separato the Im
proved aud unimproved acreage, and
assess thorn iu their respective col
umns. Whoro railroads puss through
land, such land should be assessed at
a valuation less tho valuo of tho right
of way, unless such valuo has already
been deducted, and so noted on assess
ors' books. In cities and villages, cor
ner lots should bo valued higher than
Inbido lots, but you must take into
If a man gives his wife every cent he
earns, he can't go ho very far out of
the path of morality.
If a woman of eighteen is a mother,
she thinks she knows raoiu about ba
bies than any old maid three times
her age.
Au Atchison preacher and his wife
caused a sensation lately by failing to
attend a church aoolal glvon by their
parishioners,
Annually the big papors print tho
picture of ox-Empress Eugenie, and
refer to her as tho Woman of Sorrows.
Wo aro tired of the phrube, und wish
After a man has put a seed iu the
mound, and gone off to hope, the
neighbor's hen comes over and begins
to scratch.
O110 of tho wonders of tho world is
how tho cook at the boarding house
cooks things without, apparently ever
getting them warm.
After a mar. has been sick three
weeks, his women folks look so worn
and anxious that the doctor must havo
a hard time remembering which is his
patient.
It is the regret of an Atchison wo
man's life that sho and her bridegroom
wont to Now York on tholr wedding
trip at an oxpense of several hundred
dollars. Sho says that when sho got
bock, she hadn't a recollection of Now
York beyond that a bell boy laughed
at tbom for being bride aud groom.
Sho doesn't remember anything of
what thoy hod to eat at the Waldorf
Astoria, the only bold it 'has on .her
memory being the discovery made
there that' her husbaniLhas ft.niolw on.l
his right foot.
lift
Quite a nico raia fell here last Tuea.
day night.
Minn Cora Davis returned to school
at Uraod Inland last Monday.
George Krall returned to Beatrice
Weduesday after a visit with his
parent', Mr. and Mr. Joe Krall.
Mrs. Cora Waymnn, wife of Willis
Waymnn, diod at her homo in this city
Tuesday, March 29, aged .13 years and
12 days. Sho loaves a husbatid, three
(laughters and one son to uiourc ber
loan. Funeral services woro hold
Wednesday afternoon at 2 o'clock in
tho M. K. church, conducted by Rev.
Wolf. Tho remains wero laid to rest
in tho i'rario Gem cemotery.
Mr. and Mrs. Lee of Lawronco were
up Wednesday to attend the funeral of
Mr. Leo's daughter, Mrs. Waymann.
Fred Sponco of Upland was here the?
fore part of the week visiting his uncle,
Mrs. (ioorgo Newhouso and children
returned home Inst Tuesday after a.
two weeks' visit with her parents at
this plnco.
Mr. Albright of Hod Cloud way in
this city this wook.
It C. Chevalier of Cnmphell vUtod aC
the homo of his sister, Mrs. Gonon,
last Sundny.
HeihEcknf Hnslings was in thie
last Wedn sday.
A. IV Johnson is putting down a new
wnlk in front of his store.
Ernest Meed drove over to Campbell
last Saturday.
Goorgo Newhouso of Ked
ciune up Sunday and returned
Monday.
Mrs. Emerson, who has been
sick, is reported better.
Charles Ilogate of Elm crcok wns
in this city last Monday.
Mrs. Williams was visiting her
daughter, Mrs. 1) II. Clark of Camp g
bell, this wcok.
Ed Hoihor shipped three cars of
cattle tho fore part of tho week to St.
Joe. Ho accompanied them to that
place.
Elmer McCoy left last Monday for
British Columbia.
Cloud
homu
1
quite
6arfkld.
Charles Amuck of Guide Hock wsj
in town tho first of this wook shelling
corn.
Millard Ailes is on the sick list.
Thos. Emerton is quite ill.
A Harris wont to Kansas City with
fat stock Tuesday.
Thos. Hawkins took a load of cattle
to market last Tuesday.
lrs. Ella Kent is having brick hauled
01ft with which to comnienco building:
a new huute.
Morton and Myrtle Smith were do
ing business in Guide Hock last Tues
day. B. V. Hoed and family and Frank
Ailes and family were at N. L 1.
Smith's last Saturday to remind bim
that he had passed the three score
mark one year.
The long looked for, much desired
event has happened: Last Wednesday
morning we had a Hue shower of rain;
nearly an inch of water fell. The
storm was accompanied with thunder
and lightning and somo scattering;
hail. The ground is well soaked and
winter wheat has had a good drink.
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