lft
JYew Sepcirtmeitt
Phone No 47
t V FRANKLIN President
V
We wish to announce to
our friends and patrons
that we are now adding
a complete stock of
Groceries
audi Fruit
Believing it to bean advant
age to supply their wants all
under one roof We shall
endeavor to keep a clean
store clean stock give our
patrons prompt and courte
ous treatment and all the
while maintain our reputa
tation of the cheapest place
in town
Bring Us Your Produce
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1 CITIZENS BANKi
OF MeCOOK NEB
4 Paid Up Capital 50000 Surplus 5000
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4 - DIRECTORS
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V FRANKUM WFMcFARLAND
W B WOLFE C H WILLARO
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FIRST
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NATIONAL-
Authorized Capital 100000
Capital and Surplus 60000
GEO HOCKNELL President B H FREES V Pres
F A PENHELL Cash
A CAMPBELL Director C J PLATT Director
F D Burgess
Plumber and
Steam Fitter
McCOOK NEBR
Iron Lead and Sewer Pipe Brass
Goods Pumps an Boiler Trimmings
Agent for Halliday Waupun hclipse
Windmills Basement of the Meeker
Phillips Building
Kodol Dyspepsia Cup
Digsite what you eat
McCook Transfer Line
J H DWYEE Proprietor
trUTSpecial attention paid to
hauling furniture Leave orders
at either lumber yard
Mother Alwnys Ka ps It Handy
Mv mother HilFurwl a long time from dis
training pain and general ill health due pri
marily to indigestion says L V Spalding
Verona Missouri Two junra ago I trot her to
try Kodol She grew hotter at onco and now at
tho ago of Mvcnty six cats anything alio wants
remarking that sho fears no bad effects as sho
lias hor bottle of Kodol handy Dont wafato
timo doctoring f ymptnmp ko after the cause
If your is omul your health will bo
good Krxlol rests the stomach and strengthens
the body by digesting your food It is natures
own tonic McConnoU fc Berry
Acts Immediately
Colds are somotimes more troublesome in
summer than in winter it is so hard to keep
from adding to them while cooling oil uftor
exorcise One Minute Cough Cure cures at
once Absolutely safe Acts immediately Sura
cure for coughs colds croup throat and lung
troubles McConnell Horry
Dr Caldwells Syrup Pepsin cures stomach
troubles Sold by A McMillen
When you awake in tho morning fooling like
the end of a misspent life your mouth full of
fire and jour soul full of regrets take Rocky
Mountain Tea Qreat medicine McConnell
Berry
To Cure a Cold In On Day
Take Lnx Hvo Brotno Quinine Tablets All
druggists refund the money if it fails to cure
E W Groves signHtnn is on each bos 25c
Poisoning tho System
It is through the lowels tho body is cleanted
of impurities Constipation keeps theso poibons
in tho system causing headache dullness and
melancholia at first then unsightly eruptions
and Anally serious illnoss unless a remedy is
sppliod DoWitts Littlo Early Risors proveut
this trouble by stimulating tho liver and pro
mote easy healthy action of tho bowels Those
littlo pills do not act violeutly but by strength
ening tho bowels enable them to perform their
own work Never gripe McConnoU Borry
Druggist Takes Customers Advice
Mound City Kansas October 22 1910
Dear sir I wish to add my endorsement and
recommendation as to the merit of Dr Cold
wells Syrup Pepsin I have sold it as n drug
gist and it always gives satisfaction atid my
customers are loud in its praise I myself had
been troubled with my stomach and hearing mi
many of my customers speaking of Syrup Pepsin
I tried it with the result that it cured my trou
ble I unhesitatingly recommend Dr Caldwells
Syrup Pepsin as a laxative and stomach remedy
Yours truly J M Hawkinh
Sold by A McMillen
A Good Thing
Qennan Syrup is tho special prescription of
Dr A Boscliun a celebrated German Physician
and is acknowledged to be ono of the most fortun
nto diccoveries in medicine It quickly cures
coughs colds and lung troubles of the severest
naturo removing thn cnuso of tho direction and
leaving the parts in a strong and healthy condi
tion It is not an experimental modicino but
has stood tho test of years giving satisfaction
in every caw which its rapidly increasing sale
evory season confirms Two million bottles sold
annually Boscheos German Syrup was intro
duced in the United States 1868 and is now sold
in overy town and village in tho civilized world
Three doses will reliovo any ordinary cough
Price 75 con ts Get Greons Special Almanac
Need More Help
Often the over taxed organs of digestion cry
out for help by dyspepsias pains nausea dizzi
ness headachos liver complaints bowol disor
ders Such troubles call for prompt uso of Dr
Dings New Life Pills Thoy are thorough gen
tlo and guaranteed to cure 25c at McConnell
Berrys drug store
Dont bo persuaded into taking something
said to bo just as good as Madison Medicine
Cos Rocky Mountain Tea There is nothing
liko it 35c no more no less McConnell
Borry
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Aduubblffuiit
US
8 PS
-3
1
How it is Arrived at by the State Board of Equalization
The Method Prescribed by Law for its Apportionment to the Several
Counties and Municipalities
The 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 providing for
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 thesvm of the whole valuation by the jiumber of miles
of such road or line
Now does this manner of distribution of railroad
property injure the cities having- these terminal
facilities
In the first 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 Sapreme Court and decided within the
past few years The assessor in Arapahoe County
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 Connty of Arapahoe is less than what it is in the
outlying counties
In every 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
benefit 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
and 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
for 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 car repairs and 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
For 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 zvould hardly be fojular in Nebraska where the
railroads in many instances fay from jo to yj fer 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 valuations in 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 state
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 as a guide in fixing its
assessments but has al wayB diligently soug ht 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 properitiea 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 dimunutive 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
recent controversies to be amply sufficient for the
equalized valuation of the tangible property the
additioeal IS 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 9800 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 59800 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 laws of the state as a ratable mile
age proportion of the valuation of the entire line
In this way 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
Fraternal Insurance Order Cards Y
R U I P A LxIim No Ilf2 meow flrxt mill
third Tliiirilu of tnir li iiumtli McOotinnUn
hull 8 i in K 11 Huiihk lriliit W S
Iutku Socrxtiiry
K O T M - IttKtilnr iiifctini on twicnud
and four tli Tunsiliiy oTMiintrt of cjicIi iiumtli in
McConnoU hull at 8 YixititiK knights wiilcomo
M IlOATEHcnininniidiir J 11 Yaiiisku rocord
keoper C A Leach flnnnco koopor
ROYAL HIGHLANDERS MnOook
lodo No Ml moots on hccoikI and fourth Mon
day evenings of each month nt olxht oclock in
McConnell hall J It McCaici Illustrious
Pro Roiit W Dkvok Socnthirv
Good Advice
Tho most miserable boiuir in tho world arc
thoso tjufforiiu from dysjpxin ami livor com
plaint Moro than sovonty flvo por cent of the
MMipIo in tho United State arc olllicUd with
theso two diseases and their olTocts such a
sour stomach nick headache huhitual costive
ness palpitation of tho honrt hoartburo wa tor
brash gnawing and burning pains at the pit of
the stomach jellow skin coated tongue and
disagreeable taste in the mouth coming up of
food uftor eating low spirits etc Go to your
druggist and get a bottle of August Flower for
75 cents Two doses will relievo yon Try It
Got Greens Special Almanac
NOTICE FOR PUHLICATION
Department of tho Interior
Land Ollico at McCook Neb Juno 1 IJ02
Notice is hereby given that tho following
named settler hasllled notice of liw intention to
make final proof in support of his claim and
that said proof will bo made Iwjfor Register
and Receiver at McCook Neb on Saturday
July 19 190- viz Charles E Werner II E
No 11121 for tho SWM NW V4 SH SE
SW Sec 21 Twp 4 N R W tlth P M
Ho names the following witnesses to prove his
continuous residence upon and cultivation of
said land viz George M Mohler John S Mod
roll William Y Jolm on and Benjamin O
Johnson all of McCook Nebraska
F M Ratiiiiun Register
DR A P WEJLLES
Physician and
Surgeon 2
McCOOK - - NEB
Oflico jivor McMillens drug store Residence
iiKjiamAvimui iiosiuoucu pnono i umco
phono 28 Calls answered night or day -
H P SUTTON
McCOOK
JEWELER
MUSICAL GOODS
NEBRASKA
C E ELDRED
ATTORNEY AT LAW
McCook Nebraska
Office in Court House Phone 181
JOHN E KELLEY
ATTORNEY AT LAW and
BONDED ABSTRACTER
McCook Nebraska
BAgent of Lincoln Land Co Office
First door north of Commercial hotel
McCOOK SURGICAL HOSPITAL
Dr WVGAGE
McCook - - - Nebraska
Office First National bank building next
to City hall Houes 830 to 12 1 to 8 7 to 9
Night calls answered from residence over bank
C H BOYLE
ATTORNEY at LAW
McCook Nebraska
Telephone 44 P O Building
E J MITCHELL
K
AUCTIONEER
Phonos Ofic3 17 residence 93
Write or Phone for Terms and Date
DRJBFICKES
A Reliable
Graduate Dentist
r
i
PHONE NO 160
OVER
MCCONNELL
BERRYS
MCCOOK NEBRASKA
Pv
EARL MURRAY
Bates Old
Stand
McCook Neb
Shave Hair Cut Sham
pooanythiugin ray line in
an artistic manner Give
me a call and trial
H L PREVOST
DRNTIST
Graduate of Kansas
City Dental College
OverJasMcAdams
Telephone 43
McCook Nebraska
AAAAAAJIAAA
All Calls For The
i wtttj Bus
S Answered by the
3 BLUE FRONT
t LIVERY BARN
Will make all trains and an- t
swer all calls to any
part of the city fr
PHONE 36
W H Acker man
tMeCook Nebraska J