MTwSSSiiS1-- k.A U -' : ti M RED CLOUD, NEBRASK A , 0 H 1EF I J Y y DM 1 111 SI PRESS Mil To tho Officers and tho Members .of tho Nebraska Stato Press Abbo clatlon: Ladles and Gentlemen: Your com mittee appointed at tho last State Convention, held In Omaha, Juno, 1913, to Investigate and report up on the subject of taxation in Nebras ka, begs leave to submit the follow ing in compliance therewith: In tho first instance, this committee desires to extend to the editors of this Btato Its heartfelt thanks for their ready assistance nsked by tho com mittee. In order the better to ascer tain genoral public Bentlment, tho oommlttco drafted a 'form of ballot stating certain propositions In tax reform and asked tho readers of Ne braska papers to voto thereon. Tho editors of the state, to tho number of about ono hundred and fifty, kindly inserted in their papers a stereotype plate of tho ballot, and some others eet up the form In their own estab lishments, publishing tho same In their papers. A copy of the ballot to which reference 1b made Is hereto at tached and made a part hereof. Tho most conspicuous result of tho voto cast Is the demonstration mado that tho present revenue system of Nebraska has few If any Intelligent dofondcrs anywhore within tho state. Our rovenuo statutes, published In a book of more thnn 120 pages, are a most pitiable Jumble of idiocies, tho strict enforcement of which would crush out of existence every vestige of enterprise in tho Stato of Nebras ka, except that of tho foreclosing of mortzaces and tho business that grows out of sheriff's sales. Were it possible strictly to enforce these rovenuo laws, tho people would fleo tho Btato as from a pestllonco, and Its prosperity would bo doomed. There fore, while it Is generally dangerous to allow public officials any discre tion In tho execution of tho law, still the people of this stato owe to their tax officials a certain debt of grati tude for their non-enforcement, even were tho enforcement of these rev enue laws possible. There Is today before tho people of this state an amendment to our con stitution which would, if adopted, en able tho legislature, which under our initiative and referendum laws, In cludes the people, to remedy tho de fects of our revenue system. The re sult of the voting upon tlio question mentioned was to record a very largo majority of the newspaper readers of the state in favor of that amendment. Even those who voted against It evi dently did so through a misapprehen sion of Its purport. This Is proved by the fact that Invariably these same readers who rejected by their ballots this amendment, made sugges tions of changes in our revenue sys tem, every one of which would be Im possible unless this amendment is carried next November. Apparently their opposition Is leBs to the amend ment than it Ib to the legislature. They fear the cxorlclse by the legis lature of any larger power. Yet this fear Is groundless, especially In view of the fact that in Nebraska, thanks to the initiative and referendum, the legislature moans or Includes "tho people." The main object of tho ballot was for the committee to find out If, in the average reader's mind, there was any Idea that the State ought not to tax those things that tho people de sired and ought to have, or thlngB that could hide or run away, or that could and would come Into the State, To tho question as to whether the reader favored the taxing of farm Im plements, stock or other products of the farm, the vote showea aoout an equal division of opinion, as it also showed an equal division of opinion as to the taxation of personal property. Yet an amuBing feature of the ballot ing was the reasonable unanimity of opinion among certain farmers that farm Implements and products shou'd not be taxed, though they voted "yes" to tho question as to whether manu facturing machinery and merchants' goods ought to be taxed. Overlook ing entirely the disposition to tax the city and town producer whllo allow ing the farm producer to escape, those' readors failed to see that when they vote to tax tho manufacturer or the merchant they only vote to tax them selves, since the tax is Invariably added to the price of tho goods- pro dnced and shifted onto tho farmer and all other consumers of the goods. Such taxes are never paid by the per son upon whom they arfl levied. Tho present constitution of the state, evidently with the idea' of en couraging 'the planting of trees, con tains this provision: "The legislature of all kinds in this state. If It was tho Intention of tho framers of tho constitution to encourage troo plant ing, this section should have enabled the loijIMaturo directly to exempt from taxation all treeB, and not mere ly stated that tho increased valuo of tho land due to that fact should not be assessed. This, for tho simple reason that the exact amount of in crease in tlio valuo of tho land duo to tho planting or cultivation of trees could never bo nsceralned with any degree of accuracy. Howover, tho voto showed about 85 per cent, of the readers voting to bo in favor of tho exemption from taxation of all trees. This bIiowb that In tho minds oi those readers thero 1b a comprehen sion ot the Idea that to tax treos will tend to the elimination of them, either b cutting down or neglecting them, and discouraging their plant ing and cultivation In tho lirst In stance. Tho converse of this Ib also perceived by theto readers in recog nizing tho fact that to exempt from taxation all trees would encourage the planting or cultlvnllon of treos in this formerly treeless stato. it is a fact deserving of notlco that though tho Constitution directs that tho valuo of land by reason of troea may bo exempted, tho law passod by the legislature presuming to carry out thl3 nrovlbion. exempts only forest trees. Why this apparent discrimina tion in favor of timber lands, which largely require no attention, as against tho fruit orchards, which re qulro largo expenditures and tho con stant attention of tho fruit growers, and tho products of whloh come more directly Into touch with tho consumers of the State? Lot it be observed hero that if to exempt trees from taxation will tend to produce orchards and timber lands, why will not the exemption of In dustry of all kinds from taxation en courage tho oslnullshmont of Indus tries of all kinds In this Stato? There was also about 85 per cent. of tho voto cast Jn favor of State in- conio and lnhetUanco taxes. Tho question of taxing tho market value of franchises secured the high est alTirr.iatlve vote of any question on the ballot. It waB almost unanlm- Thero might be Borne of tho Isubject to rovlsion by the commission. Thoro should bo elected' In every county an assessor for such county, with power to appoint his own depu ties. Ho should bo ex-ofilcto n mem ber of. tho State Tax commission. Thoro should also bo chosen In each community a local assessor whoso Jurisdiction should be within sucii com munity only. Tho County Assessors result only ft out his individual er.ier pilsni while this Increased value comes to this land not only independ ent, but In spite of what tho owners have done. That Is tho manner In which the present rovenuo laws of this Stato rewatd those who aro In dolont and punish those who uro thrifty. Sixth. Thero should bo a provi should constitute a county tax com-lslon of law requiring each owner of mission, which should sit as a board land to make his own nsscssmont, of equalization In all matters concern- Axing Its value for purposes of taxa- 4- ...,..!., in , 1,0, ton, As a penalty for faUo estimates, Ing assessments of property In such , . ,f , ,d county. Tho action ot such county .. ., , .. ,, ln,i bo empowered to purchase such lands at tho valuo so tlxed by tho owner. Dy this means thero would bo a moro oqultablo nsscssmont of lands throughout tho Stato, most especially nearest to tho centres of population. Tho nearer wo go to the centres of our cities the moru inequitable do wo II ml tho assessment of lands. In tho City of Omaha It .will bo found that tho highest valued lots uvorago for assessment nbout fifty per cent of their market valuo, while tho avorago homo owner's land Is assessed noaror to 75 per cent, of such vnluo. Seventh. Mnny people do not reallzo tho absurdity ot the law ro quiring that taxes shall bo levied up on only one-llfth of the nssesred val uation. This law waB framed nnrt passed at tho behest of the railroads, and tho only honest excuse. If such enn be considered honest, wns that by this process tho taxing authorities would bo limited In ' tho amount of taxes Raised. In actual practice tho taxing authorities can raise only suf ficient revenue to administer econo mic government, and if they dare go boyond this tho people will check thorn. Tho result of thlB law Is to Bhow high lovies for taxation, which glvo tho stato an unfair standing In tho other sections of tho country, whoru It Is not understood that tho levy Is only upon ouo-flfth of tho as sessed valuation. Your commlttco would, therefore, recommend that this law bo repealed and that lovies bo mado upon tho actual assessed valua tion, cutting downline levy. Eighth. All peisonal proporty taxes should bo repealed. They aro unJtiBt In their very nature They comp'el tax commission should, howovor, bo subject to review and further adjust ment, whoreever necessnry, by tho Stato Tax commission. Third. When tho law makes cer tain exemptions from taxation, as of churches, schools and the like, It should not leavo Bitch matters In tho handB of local asBCBBors. Assessors aro not tho proper persons to decide matters of law. Such Bhould ho for tho courts to determine. Therefore all assessors should bo required to mnkn nRsnssinont of all property or any class taxablo under the law Church property, schools not owneu bv tho stato or municipality, hospitals and all similar institutions possessing kinds of proporty taxable under tlio law, Bhould bo llBtod for taxation by tho assessor. After such listing, the parties directly concerned, tooling they might bo exempt from taxation under tho law. Bhould apply to tho courts of proper jurisdiction for an order for such exomptlons. (Parenthetically, it might bo re marked that it Is tho Judgment oi your committee that tho constitution al provision allowing exemptions of such nronortles. has been grossly abused when exemptions havo been allowed to commercial schools and hospitals privately owned for private profit There aro many tnousanuB oi dollars' of such properties In this State that havo escaped taxation, not withstanding tho fact that these in Btltutlons aro privatoly owned and controlled and conducted for the pri vate profit of tho owners.) Fourth. Though tho Constitution fitrntta that tho vnluo of all nroncrty shall "bo ascertained in such manner peopio to commu perjury, aim uiuy GET WIRELESS $Y BEDSPRING Eastern Amateur Experiments With a Novel Form of Antennae and Is Successful. Cyrus H. Flandrcaux of Pocksklll, N. Y., gives tho following Interesting account of his experiments with a novel form of antennae for wireless telegraphy:' , "There are many thlngfl used as an tennae to catch tho mysterious elec tric waveB which carry our wireless messages through spaco, and I And that tho springs of my bed serve nB very efficient antennae. My room Ib on tho second Btory of my house, and by using theso springs as antennno I can easily read tho signals aont out every night by tho wireless Btntlon at Sayvlllo, L. I., although thoy aro not by any means so loud as when I uso my outdoor nntennao, which aro 40 foot nbovo ground, 00 feet long and consists of four wlroa on spreaders, Iho wires being two feet apart. "Tho bcdsprlng antennno are best for tiso with nonr-by high power sta tions. Sayvlllo. L. I.. Is nbout fifty miles from rooksklll. With my out door antennno I continually hear the Arlington (Vn.) naval station when It sends out tho correct tlmo Blgnals at 11:D5 a. m. and at 9:65 p. m.i also tho weather roports, Brooklyn navy ynrd: Now Ixmdon, Conn.; Capo Cod and others, Including nmatour stations too numerous to mention. "I havo nn all-round good nppnratus. I hold a station llccnso nnd nn oper ator's license, both Issuod by tho United States government. My offi cial call Ib 2 V U.'J iu.!i.:.'ii,iii.!.uu:i'.m!!E j ;iji jj, !,!! plrit to "soak the corporations" In tho have forced upon his voto, and yet there is some con- . intended to effect ous. 8 this Blderable degree of Justice In the Idea that the franchises of public service corporations should be taxed. For the franchise usually constitutes the most valuable part of the assests of these public utility corporations. The franchise is practically never taxed at present. The Justice of taxing these franchises is in the fact that they constitute a natural monopoly granted by the people to the corpora tion, and are not in any sense the re sult of tho offortB of the corporation Itself. It the state were to exempt the tangible property of these cor porations end tax only tho land val ues and tho franchises, It would at once be seen tnat tneso properties would bo greatly improved and In creased, while the rates for their ser vices would bo reduced. This question of taxation, like most public questions, proves how the peo ple in general may be opposed, and vigorously opposed, to the present system, and yet utterly unable to bub- gest a remedy. It Is because of this general Ignorance of tho question of taxation that Privilege Is able to "put across" so many unfair Jobs up on tno people. Ana mo piuaoie thing of It Ib that the people them selves are misled Into the support of these oppressive measures. Naturally, then, it followed that in response- to the question upon the bal lot as to the source from which rev enue should be derived, only about halt ot those voting suggested any remedies at all. Howover, of the total who did make suggestions of a remedy, about 75 per cent, either sole ly or in connection with other IdeaB, mentioned the valuo of land as the proper source from which revenue should bo derived. j An overwhelming number of those voting supported the idea that the matter of local taxation should be left In the hands of tho counties or cities directly interested. Local Control of taxation is ono ot the progressive Ideas of our time, and soon or late must? be conceded to every commun ity of the state. Your committee is disposed to pro pose to tho editors ot tho State some suggestions in the line of progressive reform in matters of taxation. First. Thero should be every sup port given to the amendment to our Constitution to be voted upon In No- as tho legislature may direct," it would appear, that the courtB havo ar bitrarily ruled to Inhibit the legislat ure from using any discretion. It this general property tax which, largely, tno peo ple, was Intended to effect an equal ization of the burden or taxation, u has miserably failed. For instance, household eoods used in a private dwelling cannot be said to be of equal valuo for DurooseB of taxation as such goods used for hotel purposes, out of which a profit Is gained. Tno same Is true of all other tntngs pnvaieiy used, such aa personal effects oi every nature, under tno taw, me clothing upon your backs Ib supposed to be taxed on t same basts as tne clothes in the stores. Tho one has reached its final consumer, while the other Is for Bale at a profit. There fore, even under the present anti quated and clumsy Constitution, In spite of the Judgment ot courtB, tho legislature ought to be empowered, and it is bo empowered, to use some discrimination in this matter. Fifth. The statute providing that lands should bo assessed every four years, while other properties are as sessed every year, should bo repeal ed. If our Constitution Intends what it says about equality of taxation, this punish those who attempt to bo hon est. Furthermore thoy aro utterly Impracticable. No assessor can como any way noar estimating tho valuo of personal effects ot the rich, while he may approximate the valuo of tho personal effects of the average person. This operates to compel those who aro least ablo, to pay a hlither percentage of taxes than do those who are better able. Further more, If the cost ot assessing and collecting such taxes were carefully considered, it would be found that tho cost about equals tno amount or taxes from this source. One of our leading county assessors recently stated that if he were to attompt a strict en forcement of the personal property tax law of this Stato, ho would be as sassinated within two weeks. What can be said in defense of a law thai Is utterly impossible of enforcement, and if it could bo enforced would ubout destroy tho enterprise of tho Stato? Tho fact is, severe as tho statement may seem, that much of tho prosperity of this State is due to the fact that, Judged by tho standard of honesty enforced by our tax laws, nine out of every ten ot our peopio aro liars and willful perjurors. Ninth. As a step in tho line ot progressive legislation, the Stato Marble Windows. Remarkably beautiful effects aro so cured by tho ubo of marble bb a mcann of transmitting light Instead of glass. ThlB has boon accomplished by a new process which has been de vised by.nn engineer of Hamburg, W. Englo. Ho baa succeeded In making plates of marble no moro than threo millimetres In thickness and for the uso designated it is avallablo up to 20 millimeters thick. Tho suitability of marblo for this purposo waB real ized somo tlmo ago, but tho difficulty encountered wns that of securing tho roarblo In slabs of sufficient thinness. Theso plates permit of tho passago of a greater amount ot light than frosted glass docs, and at tho same time im parts to the rayB a much plcasanter color. Most opal glaBS Imparts to tno light an undesirable greenlBh tinge, whllo the light which passes through the marble has a reddish violet which is much pleasanter. After the marble hasbeen ground down to tho desired thickness it Is subjected to an Immer sion la oil under high pressure, and the effects secured in this manner are said to be superior to those ox stained glass. Responsibilities. "Didn't you ask me why I paid rent instead of owning my own home?" asked Mr. Crosslots. "I made that inquiry," replied tho real estate man. "Well, I'll tell you. When the roof leaks or a shutter drops oft It's mighty handy to bo able to ask your wife not to bother you, but to go and tell her troubles to the landlord." THOUGHT SHE COULD NOT LIVE Restored to Health by Lydift E. Pinkham's Vegetable Compound. Unlonvillo, Mo." I Buffered from female troublo'and I got so weak that X could hardly walk across tlio lloor with out holding on to something. I had nervous spells and my fingers would cramp and my f oca would draw, and I could not speak, nor sleep to do any good, had no appctite,and evcryono thought X would not live. Bomo ono advised mo to tako Lydla EL Pinkham's Vegetablo Compound, lhad taken so much medicine and my doctor said ho could do mo no good bo I told my husband ho might get mo a bottle and I would try it By tlio time I had taken It I felt better. I continued its uso, and now I am well and Btrong. VI havo alwnys recommended you medicine over since I was bo wonder fully benefitted by it and I hopo this letter will be tho means of saving soma) othor poor woman from suffering." Mrs. MAivniA Seavey, Box 1144, Unlonvillo, Missouri. Tho makers of Lydia E. Pinkham'a Vegetable Compound havo thousands of such letters as that above they tall the truth, elso they could not have beea obtained for lovo or monoy. This med icine is no stranger - it has stood the) teat for years. I If there ar any complications yew do not understand write to Lydla E l'lnkham Medicine to. (connueauau Lynn,Mass. Your letter will be opeie. read and ausrrerod by a woman IN held In strict confidence Your Liver Is Clogged Up That's Why You'r Ttfd-Out of Sec Hy No Appetite. CARTER'S LITTLE, LIVER PILLS will put you right in a few aays. They do. their duty.. CureCon-l tlnnttAn Biliousness, Indigestion and Sick Headacfc SMALL FILL, SMALL DOSE, SMALL nw Genuine must bear Signature UlKlttO SBBBBBBBBBS W' ,tfc iWr IVEK WrmW. BM zr utPBLj statute is clearly In violation thereof. ' Bhould provide for the assessment of It is an unjust discrimination in ravor of large land holders and against en terprising citizens. To illustrate this, consider this single Instance In tho city of Omaha. Thero Is at the cor ner of Sixteenth and Farnam streets a slnglo lot, valued by its owners . at $600,000. At the assessment of 1908 this lot was assessed at $132,000. At the next quadrennial in 1912, the as sessor raised this figure to double that amount or $264,000, which was said to be the Increase, in valuo dur ing the four years. Tho Doard of Equalization afterward raisea n w $400,000. Let ub be conservative. Let us con sider tho figures of tho assessor only. In 1908 tho value ot this lot, not counting the improvements, was $132,000. In the following four years It had Increased to $264,000. This showB nn average Increase during tho auadrennlal period ot $33,000 per year. Add these figures, and you get the following result: In 1910, $33,- 000 land values on tms lot escapea $&&i4r&z THICK, SWOLLEN GLANDS that nuke a hone Wheeze. fMNH Roar, have Thick Wind ?J or Choke-down, can be m.. reduced with W i and To Blow In, Probably. Mother What aro Richard your father storming about bo7 Daughter Oh, Dick's trying to raise the wind again. all franchises In tho Stato according to their market value. It Bhould also provide for the assessment of tho land of tho State under tho supervi sion of the State Tax commission, eliminating as far as possible taxes upon improvements. This Ib tho only means by which a Just assessment can be mado an assessment that would not discriminate In favor of ono county as against another. It should then be provided by tho State that all Stato revenues bo derived from a levy upon such valuos.- This would effect a Just distribution of the burden of taxation among tho several counties of the Stato in exact pro portion to the valuo of the lands nnd franchises located1 in each county of tho Stato. Slnco the valuo of these franchises and lands Is a perfect barometer of tho general wealth con ditions ot tho communities where lo cated, thlB system would effect a con dition which would soon make of This State one of the most prosporousvand thrifty of tho Union. Enterprise and hehhQk alio any Hunch or Swelling. o Duster, no hair gone, and hone kept at work. Co. centrated only a few dropt required at aa application. $ 2 per bottle delivered. Book 3 K free. ABSORBINE, JR.,antieptic liniment for rasa kind, reducei Cyiti.Weni, Painful, Knotted Varicose Veini, Ulcert. ft and f 2 a bottle a dealen or delivered. Book "Evidence" free. W.F.Y0UNG, P. D. F.. ItO Tie ti,SerlatlM. I FREE TO ALL SUFFERERS If too imI 'ovt of war' down' 'ot tbaauna err Tho first electric plant within the Arctlo circle will erected at a mission at Point Hopo, Alaska, tho power be ing supplied by a windmill. ' A friend in need seldom hesitates to tell you so. V Jm JULEJUJIoXl! .asggimmmmmlmm may provide that the Increased valuelvember allowing more discretion In nf lands by reason of live fences. Fruit and Forest Trees, grown and cultivated thereon, shall not be taken into Account in the assessment there of." ' On account ot the unfortunate word ing of that section, it has not contri buted, as it otherwise might have done, toward the cultivation of trees matters of taxation upon the part of the legislative body whether that body be the legislature or the people direct. Second. There Bhould be establish ed a State Tax commission, with nower to appoint a State Ammnnnr n hold office for Beveral'yoars contlnu. amount? And yet the increase that ously, and whose conduct should be 'he might add to his property could taxation entirely; In 1911, $60,000; In capital and population would be at- 1912, $99,000. Added togethor tlilB tracteo to our state irom an ino nur showlng Is that $198,000 of land val- rounding Btates. Naturally, Nebraska uob on that lot alone wer,o not taxed, lis tbo garden spot of the land, and and never can db taxoo, Decause inu utu iiugino mu.o "- -auadrennlal-asBesBment-of-land law form of our tax lawB would make It exempted theBe Jana values irom tuui? " Wi.. -taxation during that period. Now sup- epect the most attractive place In tho nose a merchant or manufacturer or nation in which to live, In which to fanner, through tne inoiviauai bkui vn'"";'' " .....v.. . .-. and thrift of either of them, haa aaa ed to hlB property in goods produced by human toll that or any other sum each year. Would the law have ex empted him from taxation upon that m lift n B. the generations yet to como. Respectively Submitted, LAURIE J. QUINBY, Chairman. DON C. VANDEUSEN, HORACE M. DAVIS, A. W. LADD. H ALCOHOL-3 PER CENT Avegetable Preparation for As -simitatiml the Food and ReiJula- ting the Stomachs and Bowels of ,t m R I f re Moat Precious Possession. When I see about mo, in the fields of Intellectual attainment and culture, in the walks of business and In fam ily Uf5, so many disasters and trag edies long drawn out, ot falling health and collapse of nervo, brain and mus cle, I feel that health Is tho only bul wark upon which everything wo prlzo in intellectual culture and religious nnrfnetton can over bo roared. O. Stanley Hall. Praise. Pralso Is of no uso as a mainspring, Power lies outside of It, and entirely Independent of it, in all truly valuable lives. Tennyson, the poet, was also the practical man when ho remarked, "I think It is wisest In a man to do his work In tho world aa quietly and as well as ho can, without much heed ing pralso or dispraise Selectod. Could Stand It Longer. A lecturer ono torrential night ad dressed an audlenco which might have boon much larger without taxing tho seating capacity of the hall. Natu rally, he was willing to curtail his ad dress, and, having reached what he considered the psycnologlcal moment, sold: "I'm afraid I've kept you too long." Whoreupon a voice replied, "do on, it's still raining." , Old Coats and Old Friends. My coat and I Uvo comfortably to gethor. It haa assumed all my wrink les, does not hurt mo anywhoro, haB molded Itself on my deformities, and Is complacent to all my movements, and I only feel Its prosonco bocauBe It keeps me warm. Old ooats and old friends are the same thing. Hugo. To Stop a Hole. If UBlng plaster of parls to fill a wall crack moisten with vinegar In stead ot water, which will make It moro llko putty. Work It In tho gap and smooth with an old knlfo. It will not thon harden beforo you have tlmo to apply It as whou water is used. i Character. Character Ib mnde up of small du ties faithfully performed, of solf do nlals, of sacrifices, -ot kindly acts of I love and dutyr-Emereon. i Si i m & i Mi 'i Promotes Digei lion,Cherful nessandRcst.Conlalns neither Opium.Morphine nor Mineral Not Narcotic ij uouDrSAMvumunm nmJiim Jf PS VfrmSn Wmkrtm fU nr Aperfecl Remedy forConstlpa lion , Sour Stomach.Diarrnoca, worms (Lonvuisions.reveriair ncss and Loss or Sleep. facsimile Signature of Tins Centaur Company, NEW YORK. 4lxStm zr-s,,f ' I DIYU inim KIUMB. MiUllMBi J.SM.UWW VN caaoaio wauinu, dlcsu. m iitnion, M-"9 Uuh dlHUM and woBDiarci. nui aCwMd hf HIWCHHUIUPT N0.1MIM! APION ySamKlfltlS ikaramcdrTorTOUBOwiruliMat. AbmluUIr FMB.BU No -follow ap- circular. No obligation. Vm. LcCuaaS MP. vo nTvrtK-a np.. ii.ar.TMi. winwa. ana wa waat to raoTS wunoa wm, cvaa to. I W. N. U., LINCOLN, NO. 30-1914. CASTORIA For Infant and Children. The Kind You Have Always Bought Bears the Signature of yy sTl 11 1 1 ' i Ifv 11 'a antecd under the Foodai Exact Copy of Wrapper, In Use For Over Thirty Years nviiiuin ? llnu I Ullllts r. - wwem.yVjBsKiJin 'IK '4 i f -a m i & NT 4 m w. 3V m k w I & .m I rst M M i . 4 m roi J A- .ji - i ,i f X ,Hfc .- ,