r ' -
tOUNU " .A.I.I.lt" , .
- -
1.itr.le Ileeh. who hos heCII hOllte 011
/I short , 'ilit ! , 11 ! to rohlMl wrlll thl. weck.
l1rnh Wf'lnlllon , who hns he en hOllte
Uli. . RtllnlllCr Is Koln ) ! Ol1t WCt ! agalll thi ! !
wCl.'k.
TIt'rl noh' - nll.l wHe hO\'e cOllie to litO } '
with Fred Wel.tnlin , ror the corning
willl r.
lIenr , ' AII.trl'llon , Rdgar Lee alld Will.
WeilUn I1 Wl'nt Wl'1t Jut week to hire
out ht hnyil1ll.
. \ 1i ht whitl' I ro' t wnll seen on low
pncefl ] ill the m"ll1inJ { of thl' 11th , but
twt enough tf' d" 1I111ch dmllnge.
Hert P , , " , "i ] ( 'ft In.t Tllclldny for
Cl1icaJo. I" 1 111' 1II0.t i1llpnrtcnt hUlllnc ! ! ! !
trip he e" , , , h , Io.d ; Iud. Bert.
'I'lte r \ " 111 1111' I'\'ellin of the
: - \ nud c ' , . 11\1' ( 'or" . IJt1)\'I.lin ) !
KillK ' \ ' 11 la ' nwny IIflOtl1l'r
moltt1
Jol" ' , ( ' 110\\ riJil1 up tlll-ir
tl1re , ,1 'It. .111,1 will starl to
tl1re " \\'t.dHday ! nooll if 110
. tllllr
} { , , "I Lillcon.'US ] here in
tIll' . , ' , 'al hed 011 the Mh ill
plnc ' . : ! ' ! wh , ) tal" ; hl'l'lI
'iL'k . . "
'rl . cnl.1II'C thllt ClIl1le HUtlll'llll\ '
l \'cl ; I/ / : \\hlll.1 Illuke II lIIun thill ] : th t ,
thl' ] 1I.t I'n..thquuke . hnd 11\O\'l'd Ollr
. "lint ) ' , ' ' . ' ! fltttll'r ] north ,
'nil. ' Hnlld Crt'ck hOYII pllly'd a ha < ; e
, " .111 KIIIIII' with till ! Hltoll "O'S Illst Hllt.II"-
dl\ ' ill ROlllld1I11e , ' . It WIII ! IIl11e
IlIlIill nlll" wilh l ) It } ill fn\'or of
al1d Cn'ek , It WII < I II fi\'l' , lol1nr gllllle.
Iater the Eltoll "o } ' ! ! the "II11e ) hoys with
"IIl' to l'hht : ill fllvor of thl'11111' ) ' "o ' . ; .
I.a.t Thlfllay , thl'rl' WII" 'Illite all I'X-
t ill'1II1'1I1 ill thi ; ; I1l' gh"flrhflod , HdwlI..d .
. \ Oll to ( ' ; I'.rg , ' Hyl. . . . WIIS Cllt thc e\'ell-
Iflg hl'fllll' t. . a I'allioll to gatllt' . . wood fo. . .
hi. ; 1\10tlll' ' ' alld did 1I0tl'01lle "a ! ' ! : , The
parl'nts hllllt'd Idollg il1 the lIight fu. . .
the hny alld the III'\t dllr 11I1111\ ' f..111 . the
I1l'ighiorhood ] j..il1l'd till' sl'lin'h , ahout
.1 o'elo ! ' ! . ill thl' afterl1oOI1 ] 1\ ' \\a. ; fOllnd
il1 a hole ill th ( ' 1'1111'011 hllllk whell' he
hnd gllthl'rl'd w..od ity N , I . Ll'e. The
bor 'had hid hil\1sclf lhere. for whlll
te.isoll 111' "I'o.t ; kllow ! ! hilll ! > l'f ! ,
The ottUI1 dlildll'lI hndI 1'100.1' ; call
with IIild I'/lt thc ( \'I'l1illg of the 11th.
Illger 1111I1 Husnll Ottllll wellt olll ill thei. . .
pa ! > lllrc lifter II load of hl'llsh , III hrcak-
\IIg dowlI II "ox-eldl'r Hllo.all ; hllllg Ollto II
limb while Illger Pllshed the "l'IIsh dowII.
As the tll'l' f'l1 thc girl fell with it. To
Ingcr's surprise ] 11' "eheM a wil.ll'at hc-
lwcell him 111111 Husan lhal IlIlIl heell 011
the trel' . lIis clltship IIpparclltly as
grelltly sllrprised as we..c . the Ottuns. ,
did 1I0t slir IIl1til thcpassc.l o\'er him iu
escapillg to the wngoll. Thcy had jllst I
ol to the Wllgoll whel1 the tellm hCl'ame
frightcllc/illt till' Cllt cOlllillg townrds
them al1d started to 1'1\11. After the
OttllllS we..c . safely il1 thc wngoll lhc cnl
cOlltillllellto follow 111111 tried to jump into -
to the wa ell lifter them. 'fhl'Y ' struck
it se\'l'rnl times with the /IX IIl1d it tlltlled
ullck ,
. .
' - - ' - - ' -
l"ruit " jars at J. C. Bowcn's.
- - - - - _ . _ , - -
Elegant Jeweby at
Ed. McComas ?
.
- - - -
I hllvc h d oCIslon to me your
Bl ck.lrllughl ) Stuck Dnd Poultry lIIedl.
clnc DIIlI DI1\ JlI nsed to sny th t I never
used anything for stock th t gave half as
good s UsFacton. ! I heartily recom _
mend It to nil owners of stock.
J. B , BILCIIEH ; ; , St. louis , 11I0.
Sick stock 01' poultry shoulll 1I0t
cat clJpnplitock foollllllY 1lI0ro than
sick persons Rhouhl expect to ho
cl1ed hr f ol1. Wheu 'our slock
! /ll'ol1ltr ' .llro siel , give themllled-
ICllle. ] 1011 t flulf them with worthless -
less 8tm'I > fotlllN. Uuload the howels
and I1t ir 111' t hI' torpilll'Pr aucI the
animlll wil ! ho l'III'pd , if it 110 possi-
bIt' to ( mrp It. Hlack-Draught Stock
ntHl ) 'uliliry Iellil'in ( ) tmluads the
bowpls 111111 Htirs 11)1 ) the to..piclliver. .
It 1'1I ' 'H .1' \ ' Pr } ' ulIady ] o { stock if
tnkpl1 III t 11111' . Secure n 25-cl'tlt cnn
o { IJI.aeI\-llraught : .Htnck 1\1\11 Poultry
1\.fetl \ 1l'1I II' 1\1111 It wIll pa'y fOI' Hself ten
ttmPH 0\1' . lIol'sps worle Ll'tter Cows
\1' 111" . . . . milk. '
g1' . Hogs gain'flesh. .
A 1\11 \ 111'119 lay '
11I01'0 eggs. Jt solves the
1IroL1l'II1 Ilf IIIlIking as IIIl1ch blood
1Iesb 1\11111'nl'rgy '
as possible out of
.
the RlUall..st \
I\Inoul1t oC food consumed -
sumed , BIIY a can froll1 'ollr dealer.
' " .
- -
It " N 0
-
II. 0 , lJollllellls ulllhesick lislith
eVl'rc attuck of Imekllche ,
I.asl SUtl IlY " , hell Will I III II Carrell
WII ! ! JI'llltlllllg fW1I1 lhe pasturc hl hor" "
8t"l'pe.111I1I hole IIl1d pllchcll him 0\1'1'
hi ! ! helld hrcllkillg his right hlIler , alld
collllr IWIIC , Dr. Greer IlI\s Icducell thc
fraclllIC hul he Is sufTerlllJ. { extrellll'
paltl alld ul his IIge it will be ! > ome tiUI ( '
to filial recovery.
1\IAIUUItl-August 12 , Ilu2. al hOllll'
of lhe hrldes plretlls hI Ortelo. ] l'hr ,
, Ir , L. g. , ] of Spritlg Creek to
Miss HVI11I llillJ.toll , ReHolde"lIIan I
omclotitl . 'fhe room hils 4'.10 1I1'I'S of .
lotld II fmllle house jusl fillislll'd. horscs
alld cottle. 'rhe urille is a former's
dnughter IIl1d hns been wel1 im.tmcte.1 ill
lhe mYHtcrics of hOllse kt'epillg by II
providellt mother. 'fhesl' YOllng pcople
lIIe well IInd fu\'ornbe ] known alld stllrt
011 the \'ovagc of IIIl1rried life with lhe
hcst wish s of lIuln ) ' frielllls , Thl'Y re-
ceivell sOllie l'rescnL" hut lilliI' 11I111 space
wll1uot I\llnllt of writiug tllI'lII.
Iost ThursdllY Nelie ] aud r dro\'u frolll
R \110 tll Tucker'itle'ia OCOlltO. The
first thillg lhal clrtillled 0111' uttcntiOlI was
DOlluel's shecp. Hc has o\'er 2.10 in fine
cOll ition ; lhence throllgh Chulllley's ,
Crl'wdsl'u's 1111I1 Conley's randles. All
ha\'e ] arge he..ds . of cattc ] in fillc shapc.
thl'y a\'l' IIIlIkillg hay unll hllve a ] arge
111'1 eag" of com prolllising a hi yich ! .
.
\\'c took , lilllle. . . with Olla Owcn , afte. .
which we passell through l\lcI.anes
pastme whcre we saw IlIlIHlrcIls of caUlc ,
IIl1d saw his whcnt 011 lhe vulley.
judgillg frlllll thl' shocks. he wll1 hllveI
Jur e ClOp hut it hus heen inju..eel . sOllie
hy hili I. Arri\'illg lit Oconto we noliced
it hllll illlpro\'el ! . Threc largc ! > tOIC ! : > have
beell erecteel fillcd with seu onahe ] gOOlls
IIl1d sc\'eral pri\'Utl' < lwellin/s / huhl'en
1'\'I'clcd since I last snw tl which I\\s
bl'ell ! > C\'l'n ycars , H\'erthin looks
like thrift anel ptosperity. Retul'lling
wc l'as ! > cel H. J , Bohlels gardeu , It
hael been elalliu/cil / SOllie hy hail , yet it
is ill fille ( 'I.I1I/litlOn. /
On.TIU.LO.
A , D. Hunt is IlIli.lillg ] II granary.
W , D. Blankellship WIIS the gllCtt of
C. G. A.hhulIgh Sunllay.
mla Day IInel Aehsah Hllllt dl'O\'I' up
.
to Hd. I lays milch I.itluy . ,
John \'cl'k and falllily of 1\lupe ] Gro\'e
werc at 1\1 r. Itay's SlIl\Ilay \ ,
C. ( ; , Elllpl eeI ] IIl1el wife werc in
Oltcllo thc first of the wcck.
J. R. Baker 1I11e1 wifc we..e . visiting at
l\lason City the first of the wl'ck.
JIIIIICS llilne'tIS qllill' sick the first
wcek , He was ill Itr. Downings ca..c. .
G , O. Joyncr alii I wifc werc at Ioeli
\'isitiug I clat'es , SatmdllY ullli SlIIlIlay ,
I
Nellie JIi11 was thrown frolll u horsc
last Sullllelay alltl quit < < . : ballty hllken up.
" 'Vho can we get to teach ollrschoolt'
is the principal qllestion of interest jllst
now ,
J , 1\1. Fodge wns calt'd to Stratoll ,
Ncur. hy the death of his sister 1\Irs.
Boycc ,
About an inch of mill fell Friday
atlll Saturday nights , This alIIost ] insures -
sures [ I corn crop.
The chmch fund is rapidly growing
larger , they wi11 soon he enabled to he-
gin work on the buildillg.
Prof. mile of the Broken Bow Busincss
Colle e was ill the valley lasl week ,
Prof. Roush has un ahe ] assislant.
Rcv , Grnhllm filled ReStrickler's
appoinlment SlIlIllny e\'enin . 1\11' .
Strickler is taking a shorl vnculton.
Wc were pellscd ] to ] eunt of the tIIar-
ringe of Bert McKce alld 1\Iiss Elhel
l\li1Ier. We join lheir friends in wishing
lhem tllllch joy ,
l\Il'sdllms IIutle ] , Ion alii I 1\1 aster
1.1'0 Ion , from : \Itllirid , lowu , allli 1\11' .
Ilut/l' ] hem Brockshm , Nehr. arc lhe
lIIl' t of 1\1 rs. Ashhallgh.
Oil TIIl' ! > llay , August 12 , at the home
of thl' hride , occurred the wClhling of
: \11" " Hm WlHltlington to 1\11' . I. . S ,
Empl l'hl of Ryno. l\liss Em hils grown
"l' h'rc anll has II host of frielllis who
\ \ i..h l\t. . . , auIl\lrs. ! Elllpfield tIIu h joy
al\ll \ prospencty.
-
' lItil'n to } ) OhllIIIlOllt 'rnxllllyorH ,
As you ough t to know , personal -
al taxcs arc duc October 1st of
l'ach ycar , and arc dclinqucnt
. -'Hlclnll Ulld Urn llItH.
l"or < l & : Sturgcon , a prominent
( lrug linn at l ocky Hill , Station
Ky. , WritcB : " 'Ve werl' rClucstcd
by Dr , U. B. Singley to scnd for
1 h\rhi nc for t hc hcnc lit of our
I'Ustoml'rs. Wc ordcred threc
dO wn Deccmbcr , and wc an'
g-la(1 to say , II crbi nc has g'cn
such great satisfaction that we
han' duplicatl'd this order three
tin\l's \ and tocla ' - ' '
, ) wc g-avl' ) 'our
sah.'sn1an anothcr order. We beg'
to say Dr , U , B. nigley takes
p1easure in recolllllll'luling
llerb IIl' . " 5lk bottlc at l d , l\1c-
Coma ' Brol\Cn Bow and l\lcrna.
.
b _ _ _ _ . _ _
Raamua Anderon ,
J. C. Moore
Renl gstate Abstractor ,
ANDERSON & MOORE.
I.lIucls for lIlu 11011 nlDt III ( 'Iu\lr ! rounty IIccl adjoining counlles. Rljuittellllmi morlltillea
booht IInct sold Ah lrnrt I'lomlllly IIlIenClltlJ mldu
otUcUtllt'l ' Sln'ul , lIulweun , lth nmt th A'enoea , llrokenllow , Cn lur COllllt ) ' , Nubrtllka.
II-IE P. D. SNII rH COMPANY ,
AlwaV8 bavo tbo best quality of
Lumber aud other building na-
terial8 at the I owo8tPtioeH ,
'PhonD No. ' 10.
C. R. JUDKINS , Manager.
,
. , .
1 .
amI subject to distrcss warrant
being issued 1 l'u , 1st of l\ach
ycar fol1owing , Ilaud tax is dnl'
Oct. : -'Ia ' 1st and
. 1st , deliquent'Ia ) ,
advcrtised Oct. t st , and sohl to
highcst biddl'r , or at private sale
No1st aftcl' date of hccollling-
duc - ' ' ' acconl-
, so g-OYCrl ! j'lIursl'l\'es -
ingl } ' , 'rhe law says y u shall ,
appear at thc trcasurer s onlcc
and pa ) ' your taxl's , and if you
do not , the county tn'asurcr shal1
collcct pcrsonal taxcs h ) ' distress
warrant aftcr thc ahovc dates.
I belicvc that ncarly e\'crybody
wants to pa ) ' thl'ir taxI'S without
costs , and I havc condtuled to
takc this means of notifying
e\'cryonc throug-h the prcss , Do :
not Iwglrct this matter , hut attend - '
tend to it as soon as possihlc , as' '
I do nat want to makc you any
extra cxpcnse , hut 1 must and
will collect dcli n'l u'n t taxcs according -
cording to law , as I bclicvc that
was what I was elected \'our
trcasurer for. W. A. ( HOHH ,
i tf County'I'rcasurer.
A. " 'orin 1 ; 'lIc'r ,
J. A , .T. Montg-omery , Puxico ,
'Vaync Co. , 1\10. , writes : " 111I\'e :
littlc twin girls , who havc bcen
othefl'd with worms all thcir
lives. J tricd c\'crythitlg to re-
lievc them which failed until 1
uscd Whitc's Cream \'crmifug-c ;
thc first two doscs hrought
four worms from OtiC of thcm ,
thc ncxt two doses , twclvc , enc
of thcm II1ca uring t wclvc inches
the othcr child was onlr rclieved
of four worms. It is a most
cxcellcnt mcdicinc , " Whitc's
Crcam Vcrmifug-c is , goo(1 ( for
children. 1 t not only dcstroys
worms , it hclps the child to
pcrfect g-rowth , wards off sick-
ness. 25c at 1.(1. : McComas'
Broken Bow ami l\Icrna.
- - - - - - - - - - - - - -
' 1'0 whom It may concern ;
' [ 'his is to ccrtify that J ha\'e
uscd thc I mpire No.2 Crcam
cpl'rator and thc DcLavol
"Baby" No. I Cream Sepcrator ,
; tllIl aftcr carl'ftl and repeated
comparativc tests , I unhcsitat-
ingly rccommcllIl thc Dclla\'ol
Crcam Sepcrator as heing vastly
supcrior to thc l mpirc in e\'cry
dctail of its mcchanical construction -
ion ancl casy operation , ancl be-
lic\'e more huttcr fat is obtaincd
from a givcn amount of milk hy
thc usc of thc Dc La\'ol than from
thc Empirc. Yours Truly ,
J , G. PAIN'l'H ! { .
'l'his Scpcrator was purchascd
from Perry Foster.
Hl'oltl UroJl : HI'Cllt how.
'rhc managcmcnt of Nehraska
Statc I air , to hc held at Lincoln ,
August 21)th to September 5th
asurc ! the puhlic that thc coming- I
Fair will bc the largcst and hest
c\'er hcld. All spacc in Builcl-
ings- Halls and Stock Pens , etc.
on thc ground last ycar , is now
takcn and other buildings arc
bcing crccted. 'l'hcre will bc
more reprcscntat cxhi its lcss
fakes than e\'cr before. Raccs
will be of thc highcst order.
Attractions will bc instructivc
and amusi ng. 'l'hc occasion
will bc the grandest for an un-
precedcntcd outing for pleasurc
an profit. Don't fail to cmhracc
it.
,
- - -
- -
7l
Thtll slgnnturo Is on every hex uf the gOlllllliU
Laxative Brome = Quinillc Tahlcta
the rewedy thllt urelt 0 colli 40 0..0 dllY
'l'OU MUST READ THE
Story . ! Nebl'aslB
It tells YOIi many Intcr < "Ian than ! : ! !
nbout h"me 1111.1 ' nllmbu
your II\'C : n
"f , x"lh'nt IHCIlitL h L.r nll"l anJ
1'1 he. . you I-.nuYo' (11,1 . .hollhl knuw.
, ttE srco"lo II STAlMNT or
RJDER HACCARDJS
Latcst amt Greatest Nuvet
'The Pearl Maiden
OH THE FALL OF JERUSAWI'
Tlu' ! Is ( ( wonderful story amI I. . heinl' , rend
by hlll\llrcds of thollsands , IUA\J IT.
fDVENTURES OF CAPT. KETTLE
make YUlir hlIr hrlstle.
These alld 1111111) ' other Iood IllInrs are In
AUCUST PEARSON'S
10 Cunt Evorywhoru
For D 2-cont stamp we WII\ \ mail
) ' 011 n hooklet i:1\'IIIH the It..t IIIstalment
of "The Pearl Maldcn" anll _ huw how to
ma\e" IJull.1rll IJI , ) ( ur 1./ ( ( ' write nuw
I'c r onl'lIhlli\hln Co.,2 " 1M I'la. . NCIIlor
"
- - -
M1Kg SCANLON , .
-I'rnllrlutor of
Itultllorant.\ : Lunch ( 'ountcr. tdlrK" a Clrlnll\nt \
of COllfnctiOUILllJ . (11 1\f IIml 'l'olml'coI , Norlh
Mldo of I'uhllc HQuaro , llrokun lIow. Nebra I.I\ ,
DH , ' 1' . L. li'AHNSWOIt'l'lI ,
DENTIST ,
Ontce Over 8WIIII'd Ororcry.
I.D , H14AZM ,
> . . . " lIealur tu . . . . .
Orantlu , Jo'or"'KII ' and JIIurlc.o Marblel.
Ornament ? ! Work a Specialty.
lIrokonllow , - - - Nubrtl ka.
' . .
. .
I
, , . ! '
- -
: " .1Ia1It.JIAIr"TI : - - - - - - . . - . . . . . - . . - 1:1..1 : j .AI. .
: The Assessment of Railroad Property. .
- - - - - - -
c.
How it is Arrived at by the State Board of Equalization ,
- - - - - -
'rho l hOl. Prescrihed by Luw for its Apportiotuttcut to the Sevornl
Coulttics IIltd 1\lltlticiplllitics. "
4"
> .
I' 1i1m Dlstrbutlo : of Railroad Vaill Benem to Outside Counties. " , , } )0' 1
f ( ISSUED UNDER IIUTIIORITY OF THE RAILROADS OF NEBRASKA ) -
I ol11e cOlllplainl i" iliad. . ill dtics r. . , n1illg
I th. . IlIanller in which : -Hat. . Jloard. . of : a\ion
I an' obligl'd to llist..i . bll te thc \.tllI. . . . of ra i I road propel'ty
th"o\l , h"lIt thc " .II'iuIIS ClJlllllil' , 1I0t allowing' citil's
( with gn'at terminal fllcilities alldlilll' ' depul accollllllo-
datioll ! ' . tll a..o.ess ; that propcl'ty lucally within the
, I citk. . . bllt uhligillg' its vallie to Ul' distrilJllted along
thc Iilll' ' ' of the road in accol'dallce with a IIIlIeage
hll i ,
Th. , prillcipal rellsoll that lhis is dOllc is the fact
Ihat it i ; ; t he law ; the I10ard of r IIIIUIilItion is di/'ecl-
I'd ill its actioll hy that provisioll ill the law I'elatillg'
tu ' ' ' ' ' Hec. 40 of the ' ,
1'I'\'l'nlll' , StUtllC , AileI' pro\itling for
: a , , ) ' , ,1"111 of retlll'lIS to he lIIale hy the railroada of
N..b"I"a l'ach yea I' , the following provisiGII ili plaill
IIlIell'xplicit :
"A. . . SOOIl as pJ'ilcticahlc aftl'r the AIIIHtar has
; 1'I'c'd\'d thl' saitt retllrll , OJ' prllC'lIn'll the illfol'lllalion
t l'l"qllin'll tll tH' set forth ill saitl rctlll'n , a lIIectillg of
t hc Hta It- Boa ret 0 f I qlla Iia lion , consisti 1Ig0 f the
( ovl'1'IIOr. Htatc ' 1'1'\'a"II1'\1' :11111 A1Ielitol' , shall he helll
at the lillieI' of the saill At1llitol' , and the saiel Buard
shall thell vallie ; 11111 as'ess lhe prope..ty . of said COI'-
p"ttion . at its actllal vatlle fol' cach milc of said mad
or Ii Ill' , I II. . i'IIIIo ( t'llell milt' 10 b lldr"m I.tby t/ l c/-
iI/I. ' IIIt's.,1 l ? ( IIII' ( Iliole illlllllllr'cm by llie 1IIwlbe" of mill's
, ISII' II I 0/(1 0" lil/t' , "
Now , does thi'lllHlllller ! ' of distriblltion of J'ililroad
p..pl'l'ty . illjllrc the cities havillg' thcse tcrlllinal
faeilitit' . . ?
( 111 till' Hrst place , the tel'minal faclities wOIId ] he
of 110'allll' to the J'ililroads were they 1I0t tlken ill
cUlljllnet ion with the ha la nee of t hl'i I' propl'rty. The
dist ri hll tioll of property ill this IIHilinel' is a encral
rule adopP11 ( hy most of the Htate of the Ullion , allll
in a great mallY illstallcl's. Sllits have I'en lHlIIg'1Ir-
alt'el attelllptillg' to sl'parate this val1lc , amI as"ess the
same withill thc localitil's whcre 10catcII , hilt c01l..ls .
have III1 \'c..ally . ! ' 11l'citlell that this \\"ollllt not he the
propl'r way of makillg' SlIch all ass'so.lIIcnt. ; I xactly
sllch a case as this was IIHlllc ill thc Statc of Culorado ,
tallcn to the SlIpreme CulI..t . and ,1cdded within the
pasl few ) 'ears , The asscssor in Arapahue COllllty
de"ired to aSM'SS the terminal facilities of the rail-
t rulIls cClltered thcl'c within that cOllllty , not givillg'
cn'llit for this valllatioll to the olltside cOllllties.
The pl'ople of the Hta te relre , > ellli n g the 011 lot icle
collllties tuok isSIIC 011 the matte. . . : iiHI it was decitlct !
thallhis'aille shell lIt he llistrihlltcll throllg-hollt the
tatl' . alllt this was a casc ill which the railroads
tlll'lII el\'l's wOl1llt havc hecn hencf tl'd by the challjc !
pr"po ell , frolll thc fact that thc rate of taxalioll in
thc ( 'lInnt ) ' \J'iIlahue ) is less than what it is in the
ollllyillgI'ollnties. .
Inl'\ " ry illstallce where the tCl'minals of railroads
oIn' I'lcatclt ill cities , the railruads ar ( ' a hellef tto thc
citie" 1II11ch greater in propo..tioll . Ihall the cities arc a
111'11' ! to the railroalls. ' 1'hl' tCI'Jllinal cil ; . , , , " 1111 the
railrdollls shell III worll tog-ethcl' ilt the IIc\'cloplllCllt
a 1111 a . . < ; i "taltcl' ' (1 f the COllllt il's tri hllta 1'to , t h'sc pllces.
Th. . llistriblltiolt ofvalltc ilt acconlallce with the law
.
a""i.t. . the pU'ln'rclIlllllics incalT'illg 011 lheir schools
alllt maldn those lIeccs"ar ) ' illlp" \'cilteltts which ill-
IIl1ce set tiel's to locate thcre , alld ilt relll"lt fOl'this
a..istallce their flit 11 1'1' hIlSi11l'allll illtcl'csts lIatllr-
I all.as..i"t . ill blliltlillg lip the tel'lII 1J:11 loc"litics as
wI'll as thl' railroalli > , " 'hile atl l'st g-Ialtce , this dh-
, trihlllion of property wOllld 1I0t 1001 < fair to Omalta ,
ror ill"tallcc , tlte citizells of Omaha cI.laillly . ! > hollld
kltow that allllost all ) ' cit ) ' ill thl' Statt' wU1l1t1 gladly
tralle'IIl.J"itiolls with that city , in cue the railroads
wOllld.l. . a. ; milch for their locality ashl' ) ' have dolte
'
for thc City of Olllaha. 'l'he distnhlltioll uf valllatiult
of lL'.miltal . facililies alollg- the liltes of the mil rCHHI ,
lhlls helpilt tlte wholcate ill the flltlll'C , i" a help
for ( Imaha a wcll ,
< ( J Whilc it lIIi'ht ! : hc popIIar ] ill Olllaha to advocate
a challge ill this syst1II of lIistrihlltiolt , it cl'l.tailll ) '
WOllhl cn'alL' all - agaillst that cit ) ' throllgh
tltc wholt'.tate : , altd wOllld I'll It COli II tel' to the g-PlIl'I'al
rille 1'\'ganlillg rail..oad . taxatioll. lit ca"c I'.tilr"\lls \
wel' ! ' obli , l'tl to accl'dc to sllch a propositioll. allY
thillldllg IIlall wOlllet kltow at Ollce thaI Ihc : r'al
, . , hop" . the yard facilitil's , thecnrrepai.-.nllll . : ullotlhe
G featll\'l' " that lIIake lip this \'all , , ' , wOlltrlltatllrally note
to the l' citie' ' ' that wOIII.1 lIIalf' 11,10 ohject fur the
road. . to COII"trllct at theil' n'sIH'cti\'e plal I's.
10'0" thl' pllrpose of illcn'asing the poplllatioll of
tlwir tucalitks , cities wllllid g-Iadl ) ' furego this tax , 11 ; ;
all illlllll'l'IIICllt to the railrUI1I ) " to loc lte sllch iltslitll-
tiOIl" t h.e. .
I II , , 'iM'oltsin , lIeither cities 1101' COllllt ics receive
tax frolll railroalll'orp"ratiolt. . ; it all g-oes to till' sLltl' ,
bul 11/1' . , ; . ' "u/d h" , .d t' b , ' //'u/ , , , . iI/ . \ 'tI , , . , , . I. . " , i. ' 1,1'1' " lIlt'
' " i' , " "d , III " " " 1\ ' iII" 1/ , " / ' " \ ' , - " " " , 5" 10 75 p , . , . (011
of 1 : , I" If' , , , , //.tId ill Ih , ' , " 1I111j , . . " //11.1 ( Ih , ' ' ' ' " " , d.
II has IIl > l'lI cha..gl'tl that tIll' Htl1k Jlol1nl of
g.t",1I17.atiolt has fOI' . \ . .a 1' ' ' I'II..SIH'lt a haphazarlt
n\l'tholl \ in lixill th. ' , I" ; l'.t \'atlllli , , " of railr,1 ; ,
II\'llIH'rt ) ' fur state. alllt " ( I\ll1t ) ' t1:1.lli"II : , ,111I1 that "lIdl
l
I _ _ _ _ _ _ _ _ _ _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _
- - -
WlJ.L18 cAn\Vl LI.
! till 'W .thj.tl.U.a ! ! ! : : ! ! , l' ID:1' : : ' ( ! ) 'i ( e : . .
D m ; . It 11. & W. It I'JLBO'I' ,
PH 'SIGIANS 4 SliRGEONS.
OlllnLl LIver tlsurl. , . . . . ItrllK Slun' ,
tlroke,1I lIow. - Nuhl'lI' ' ' ' ' ,
,
- - - - - -
- - - - - - - - -
DH. o. L. MUIJ1.EN ,
Ph ysician . ) Su rgcol1.
2mt hlr\VtI ) folll \ \ " ' " "lllu Ih' lIy Wuck ;
r , , hhllro ! , : Ir. . \\'Isl M . : " . ' 111'0'1. ' 011 IIIII" 1.lo .
of In.'t. n".lhllk"u BIllY , : -'hrtl ; kl\ .
C1'l'Y MIll ) . ,
R.IlI'l'I.UIIR , Prllil.
lly. , I < 'lour , Uuckwhl'lIl , lrdllIII ! , 1""cll , ulC.
. . . . . ' , . . . . - , ) . , . '
. . . . . . .
) lrop'rty has hl'en virtllall ) ' exempted from municipal
taxation. An in\'c'\tigation ofthe malter will readily
show that this charg-e has 110 fOllnd tion in { act.
In pursllallce of the reqllircments of law , the railroad -
road compallicl > ha\'c cach ycar submittetl for the cons -
s lleratiun uf the Uoanl , sworn ! : > tatemcnts or schedules
of lheil' tang'ible property , scllillg forth ill detail the
mileag-e of main allll side tracks in each county , the
number of depots , station houses. too ] houses , stock
) 'ards , etc. , alllt complcte lists of the rolling stock alld ,
moveable pl'operty 011 the right of way nlld depot
grounds. They have also made to the State Auditor ,
statements \lnler oalh of thc revenlles of the com pall-
ies , gros , > and IIct , their capitalizatioll anti the interest
paid on their l.Ondcd ! indchtedllcss :
'rhe valuatiolls reporled in thc pro perl ) ' schedulcs
havehecn reccntly criticised , but the valuutionsill such
valuatioll" arc easil ) ' explained b ) ' the fact that some
compal1ies reporl what thcy belicve to be the proper
a . , < ; essa ble va I ue of t he va I'imls itl'ms , in COli formi ty
with the asses..mellt of uthl'r property ill the state ,
while othel' cumputics ; appl"Oximate the actllal valu.e
of the items , dcpcnding UPUII the board to fix the
scalc ot unifol'mity.
'I'he boai'll hns ne\'er relied upollthe valllations re-
porteel ill thc railrolt schellule3 < lsa gllidc in fixillg its
assessments , hu t Itas a I ways di ligen tl , ) ' soug h l the most
accurate sources of information within its rcach , It has
ill somc ca-.es : hat ! IJefore il thc data showing actual
COt of con"tmclion " of tlte propcrities , and in otheu ,
the carefllll ) ' pl'epared estimates of expert engineers.
1"01' se\'eral years past , the rehpective hoarlls have had
acccss to alld have considcrcd the testimony in the
IIlaximulII I'ate cases , where the roads were notllkoly
to show dimllllutive , 'alllations. . .
I n the cae of thc Ulliull Pacific , the record ShOW8
thaI the p..e"cnt . as csfed'alualion of its maill line
rep..e.ents . : more lhan : ! 5 pCI' ccnt of the cost of reproduction -
duction as gi\'cn in the te timony in the Nebraska
"rate case , " a nd as 1(1 ( per cent has hcen shown in
recellt contror"ies to be amply sulliciellt for the .
eCjnaliZt:11 : valuation of the tang-iblc propcrty , the
: ulditioe : , ) 15 per cent , or thereahuuts. is either excess
a l > es"ment. " 61' it may be " , ai.1 th..t this three fifths
additiollal a"scs"mcllt may covel' all possibilities of
intallgible values that may pertain to the property as
a "g'oi ng concern , " its earn i IIg capacity , ! jood will ,
etc ,
So in the same estimates 01' testimony relating to
the Unioll Pacitic line from Kearucy to the Wyoming
slate lilw , which compriscs o\'er ont'-half tf the mile-
ajc ! [ lcross the statc , the tcstimony shows that the
as'cssed'aillation of : : < ) ,800 per milc through thole
COUll tics repl'esellth about 40 per cent. of all the tan-
! jible property of the railroad on thatsectiOIl of the
Ihlc , It i" , howe\'r , incurrect and misleading to state
tll' " an , ) ' sillgle portion of the road I'ithcr in Douglas
COllnty or in Ch.'cnne lJl' Kimball CUllnty is assened
at $ ' ) ,800 1'1'1' lIIilc. - - (
'rhis ratc pel' lIIilc , as elltcrcd on the tax lists ,
repre'ellb 11I1.1'1'1) ' thc distributi\'c
' ) \ share accruing to
thc county or lIIullicipality , uf the cntire valuation of
the whole road which dj"tl'ibllti\'e ,
, " \ ! ' hnre is explicity
dehignatl'lt b ) ' thc Jaws of the ! > tate < 1a : ratable mileage -
age prop'JrtiulI of the valllatilm of ftte entire line.
Itl this wa ) ' the tcrlllinal , ill Ulualll ( " ' ' ' ' . ; cpt headquarters -
ters.hops : alld'acallt lerlldll.1 I"nd ! : > , which are
aosessed locall ) ' ) arc dit"'I " , " , j alill taxed in every
cit ) . , \'illag-c alld ! ' .Ihool dlst.l . : dllng- the whole line
frolll the ea tel'n to th we tprll bUllnda..y . of the state.
' 1'his IIIclh d of apl'ol'liunll1 ! lIt ill IIpheld by the
Suprcllle COUl't ill a rel'clIl dl'ci"ion , relating to the
I lIlo bridgc , ill thc fell < ) willg 1IIIjuag-e ! : .
" " 'hat wa < ; the purpose of the lejislatllrc ! in re-
qllirinj ! the rijht ! of way , I'oadbcd and bllpcrstructuca
of a railwa ) ' to be asse"scI " ; , I , ; a unit ? The common-
sellse view of the : , ubjecl wOllld ! > el'lII to be that such
pll..pose . was to ellable the 1'1'011.1' lulhorities to dislrr'-
bult'1111' , wIdof taxatiull c'lllita bly alllollg all the ,
lIIullicipat I > IIH1 ! d"iulI : ' thl'lJu h which a road may
pabs. ill the ratio which the lIumber of lIIiles within
bUl'll suIHli\-i"ioll bear. . . t" tlte t..lal nUlllbcr of lIIitCS of f
roall within thl ! ltltC , treuting' cach Illite as equal in
, 'allle to C\'I'I'Y other milc. alllt rl'g-.IJ'llIess of whence '
came the powcr IIndcl' \ \ hidl all ) ' p < lrliClllar portion
j
of the \'O \t i" CUIIHlucted. A railruad lIIijht ! have
\'IISt tcnnillali ! at UIIC pOlllt , WlIllh 11' " lIIuch as the 'j
fIlIIailllkr ! of the linc. th ll h it e"tended through a ; .
dUlwlI cUllllties , The : - . .ubdisillI iu which these tel'-
millals lire 1cat..cI i" 1101.111101..1' Ihi" law , perlllitted to .
real' 1111 a.1\'allt.l l' LI\'er ulhtT lu",11 " lies h ) ' reasun of
thl' merc accid"'lIt of locatilJlI , hut IIIUst share its ad-
\'all\.I ! I'S wilh lhCbt ! IIlht > " " ) I : ' " ! 'itl,1. , ' 1'hat , evidently ,
is I h. . . I e.hull h < : llilld a 11.1 111I.1' : tld" Iegi"lation. " "
1lIa" \ 111'1'11 ; 11h'l'lt ; thll th" , ullts cte cOlllltil'S have
hCt'1I "tlllll'O'd" ,
lIy lh " 111l'lhllll uf distriblltion. A
ca..rlll . Slllll ) ' a IIlI all. , 1\ , . , is uf I hc fU'l'g-uin ! ; , statement .
I
( If fllts allli iglll" ' ' ' ' IIIII.t lUII\'ince the pt'uple of those
CUlllltit' " thlt thb f"l'1l1 uf bhllL"illgleaves : little to be
Ih'"irl'd ' ' . . 01 th , ' . .
" l''C\'pt 1II".e S..I1I1 Idnd.
.
1tZ1 : ; ,
-
CLINTON DAY ,
Physician \ Surgeon.
lIInro III u'ur or 'hu lIallk of { ' ' ' 1I1Irro. . lIe 1
.h'lln' ' III h hOllijo II " 01 IIf Ihe 1I1\1'1I8t rhurrh.
IIrul.on tlow , NuhfllSkR ,
CAl\I1 HON & HI ESl ,
G1110f19 S e u9cell l1S
Nl' tA \ \ ' .
11I01ll 1111111111 , lIealty 1II0ek , IIro"'nlnw \ , Neh.
_ .
- - - - - - - -
o. 11. CONHAD , '
. . . . . . thlalcr In , . . . . .
1'11111' ' ' ' , Wln,1 , MIII , 'l'Ank . Flttlllg.Oll80llno
1\1IiluetllIlo ,1'lc ,
Broken 11011' , Nubruka.
.
W A , THOMPSON ,
. rONTIIAlJ'l'on , t IIUIIlIIm.
' 1'rPhUlR amt 081hllalul ou ebortnotlr .
lIrokon II lilY , Nubra ka ,
. . . ,
(
-
.1. SNYDI H ,
J - ;
. ; 'G ' .J.f. . llPnBllj.t : ; [ ) , , , { } Jj ) . NOTAHY 1
" iJ : : IJ' PUllt.IC ,
IIlso Jusllce or tlw l'ncu. Spe I&1 tltteDt OIlII'OD
tll collecllone lel'o ltlons
l4 rll , I"'nalon vouch _
urs lIeatly execut d IIlId all khuh
of legall1II'crll . '
\l1II'crll \
wrtllen , OtllCl ! In thu ren of lIallk ot Commercu , (
Ilroken UmNehruskll. .
i
1\1 \ , DOIUUS ,
s. 1
mnhlIH h :1Illn : ! ' Thla
AI. I.tUI\8 of lVork tll our line dODIl101011tly
\l101011tly \
IIlIlt 111 IInt.duRs order. lIed ;
Ibol' ' on Ihll
corner We t o tbe boae boueu.
( IVI UH .A Tn IAI. . ,
IIrokulI lIow , - . Nubralka.
C.II. J1Wl > li 0 IJS.
.
. . .
.Ided eA.bsfI'CZICfcz'-r
' , \
Ab traclll'rOlllllUy I"urut bl'd. YonI' lIusllle88
I'oltclted , Odlc-o tn II10k of ComlOorco UUlhllng , J ,
Urukeu lIow , Nu ruka.
'l'auli pai for non-rOBidontll ,
- - . - . . .
, .
. - -
,
,
' . . .