I &;??' v ?. - -V , r m IS HELD VALID VHAT Jiff IGgffl Of PROMISE ARE .ptav'M mbmm iB XTat& HMHHMHMMHnBHMHHMHHBBBSBBBSflSBSSSSBBBSSSBSBBSSSSSnsnBBSBBBBSBBBBJI THE NEBRASKA CORPORATION TAX MEASURE UPHELD. Ckaft oa hterestu Topics of Maty a Recompiled Atority by DECISION BY SUPREME COURT MMM 'Lsmmw it: "-' -- . BBBwBBBBSv '.sVSBav HesBBBBBK an .SBVBBsB'BBBBa bMBbb waV- BBM--,y 1 r amBBBBBBBBBBmV smBBBBBBBBmmBW mslmBBBBBBBBBBBBBBBBma OsssmBmaambW BBBBBmmm bbbbbbbb" bbbbf aMBSBSBBSBSBSSJBSsSSSSSBMBBBHSSHBSSSSBBSSIBSBlBBSBSMBSlBHIBMBSSSSM r or tne .Hostess a t eSSBBBSBBBSSSHBSflBSSBBl BBSSeBBBSSBBBMBSSSBMBSBBBSSSflBSBJBl BSSSSSBBSBBBBBBSBBSSSSA at' rwVU iff m Hi? tSii ; m ft k ' ( ShBBBBBBBBl SS .BBB&- EW YEAR'S DAY has Never occupiea a. pecu liar relation, to the ty-five days on which are etched the doings and history of a whole calendar year. The Ro mans observed the day as a public holiday, and on this day all litiga tion and strife were suspended, social visits ' -were exchanged, presents were tgtrea and received, and feasting I throughout the empire was the or-' Xer of the day- The early Chris tians at first set themselves against . she usages of the day as observed ' ly the Romans until the fixing of Christmas day on the 25th of De n.Ynber, and.New Year's day came mt be eheerved as the octave of the '.Nativity and also as the Festival of the Circumcision. The ahaer ranee and spirit of the are not changed very greatly earush of the centuries. We go back across . tne long of years between the day live in and the day when the Romans inter- thelr social visits and their good wishes gave and. received their strenae, and be tmmvm the then and the now the identity of feel lag.' eaaotion and sentiment concerning this day is readily discovered. 8e saany sentiments crowd themselves into New Tear day and all are mostly children in the which the day appears to them and in pie feelings and emotions by which it is The greeting: "A Happy New-Year!" p through the hard strata of the year, and staple emotions, which make the whole world :, brine friend nearer to friend and melt life to- teto a richer affection, and good will be the keynote of life on this day. Grudges are resentments dissolved, and the average i with the average endowment of affection for fellows finds, it almost impossible to vitalize ef his hatreds through the emotion-laden mo ot New Year's day. The personal life has things to say to Itself; it is at once a doe- ef accounts and the opening of a new career, things pass away and all things seem to be- stew. The things mat mignt nave oeen ana have not become are forgotten In the new hopes amd aspirations and ambitions which spring up in the heart on the first day of the year. Of eatirse, nobody will ever be what the hopes snafl faith of the day project for the individual life. The most ardent believer in the better day, the S j-JSia ?C?AyWvi56aTmBBBcZBBB!sw I JlmM lam, y&i frX X sywyM a9.n04- ,ncv2r7.sc3 4I69 UT H jjumj' urar crr 4M&ZWVS" Xe&& C.CV2WSSr most sanguine architect of the richer fortune yet to be will fall short of the Ideal that controls his imagination. But the very fact that the day stirs these noble impulses and floods the prospective days with the glow of hope Is in itself an assur ance that the year shall be rich in the gifts and the good will of the gods. Another year! another year! The increasing rush of time sweeps on! Whelm'd in its surges, disappear Man's hopes and fearsforever gone! j -pti ' Oh. no! forbear that Idle tale! The hourdemanJa another' strain. Demands high thoughts that cannot quail. And strength to conquer and retain. 'TIs midnight from the dark blue sky The stars, which now look down on eartl Have seen ten thousand centuries fly. And given to countless changes birth. Shine on! shine on! With you I tread The march of ages, orbs of light! A last eclipse o'er you may spread To me, to me, there comes no night! The sentiment that phrases Itself In the quite depressing words: The world Is very evil. The times are wearing late, is hardly In tune with the modern spirit when life Is thought of as a corporate business and this. modern spirit takes account of its own enlarged and enlarging kingdom. XEOLUTION t YOUNG WOMEN ieu ? .i m m,inmj mmms RBOLUTfON VOITNO MEN aHPMFB ;CkWOB Oh x TRIKE up the band, here comes the good resolution. Let the whistles blow their heads, off, let the bells ring out. let the fog the lake front shatter the at- t atoms,' let the similar e noises be let loose upon the ozone even in the uttermost of our beautiful city. For the resolution is marching forward: a few days more and we will ia) its splendid presence. CEbe village drum major it proudly prancing toward us the week. Get a seat early the .crowd If yon would be- -tt 4a its glory. Keep your 'eyes he the splendid spectacle, keep ears open for the lofty sounds, for it wfll not be long in passing. !U!a safe to say that if all the high reaotves that go into 'effect on 'New Xfeara may had half the endurance of r Marathon runner the millennium so fast that we'd have to speed laws to keep it from josclting the .asphalt If good resolutions were salt mac- arhat. a universal thirst would abroad! experience seems 4o indl- that progress in any line is nee- gradual. Take the flying ma- far instance. At present the engaged in the development hsterestiag device are in a po ts assert that many of their are already solved. They t p into- the- air without the 4yaacaite and they can-come with practically no effort. there are other difficulties -Shi he everceme such as the tendency eai the vert of the machine to select hi eaa cisse aad place for coming Bat these problems are minor and doubtless the answer is in ahe book somewhere if they can only find it. The practice of resolving presents a similar' aspect. It is not entirely perfect at present. But considering the few years since Adam Inaugurated the outdoor sleeping fad and became jgrandpa to the human race it is not surprisingCthat some details are still to be worked, out. The forming of the resolution has been beautifully work ed out, till almost anyone; the merest novice, can resolve. The date, too, has been firmly fixed as on the first of January The chief difficulty that still remaiashas to do with keeping the resolution once it is made. Some thing like keeping your aeroplane right side up once you have estab lished a' neighborly relation with the stars. , . - Probably several years will elapse before thecjwtomf of resolving reaches p.stjljidjsn and in the mean time it NjjflHe well to adopt a makeshift JSPbhe present unattain able. "" It would seem as if the difficulty might be minimized by more attention to the subjects taken for resolving purposes. It Is well, to use care In se lecting our resolutions, and because of the proximity of January 1, a few suggestions may not be out of place. For a young woman Try this one. "I hereby resolve with earnestness to no longer, insist on grandma wearing French heels." , There are several ad vantageous features to : this resolution. To begin with it Is humane. Just think of forciag the poor old lady to teeter down the street with little church steeples under her sole leath er! Her silver, locks bob under her dignified black, basnet and at every painful step she whispers "Ouch.'' Fie upon you! Shamey! Remember grandma is not so young as she once was and the penitential efficiency of a bunion is greatly enhanced by the shoving forward of the foot as accom plished by the French heel. Command the old lady to do a cake-walk once an hour around the dining room table if you will, but let her do it in com fortable shoes. Another item in favor of trying this resolution is the fact that you have probably never asked grandma to wear any kind of shoes she didn't like, so it should be that much easier to keep to your resolu tion not to do so. For a young man "I resolve from this day never again to smoke a pipe in church. This sample is highly recommended. The practice against which you issue the edict of banish ment is reprehensible in the highest degree. Smoking, while of course it might be a solace to you during the sermon, could not but annoy your neighbors and fellow worshipers. The men envy you, leading to countless domestic difficulties for them. .The preacher is unable to see whether all the deacons are awake or not by the haze from your, pipe. Moreover, just as a distinguished statesman once of ficially declared that the odor of cigarettes annoyed him there are those to whom the smell of a pipe is a nuisance and the offertory collector might be. one of these. Besides, you would probably be thrown out or ar rested or something. For men who ride much in street cares "henceforth I will not mind the feathers." This is one requiring con siderable care but if strictly adhered to will be found of great assistance in j your aauy are. wnen depending irom a strap and resting your toes on some neighbor's a long stiff quill suddenly jabs you In the nose giving to that fea ture the rich red that which another class of resolvists have already ac quired, do not release your temper. Smile and pretend you like it Oft times you can make yourself believe it, after due practice, of course. But the principal advantage to be cited in this resolution's favor is that "you might just as. welL" So long as the fashion remains -the same you will have your daily communion with .the tail , feathers of .an ostrich or of a rooeUr and If you resolve not to mind, how.inuh more placid the temper! For any one who does not raise chickens "I hereby resolve and de termine not to eat any more strictly fresh eggs for several weeks to come." This Is in some respects the prize resolution. Its' advantages are many, but all the others are over shadowed by this one you can't' get any to eat la spite of all the 'teacher may do the pupil' will not learn unless he himself studies. You cannot make successful use of these sample resolu tions without effort' on your part But you should find one among them which can be kept with the minimum of struggle. If you have no choice or you are skeptical as to your ability, try the last oae. Not the most credulous and believing prophet a generation ago could have forecast the world we know and are perfectly at home with to-day. Bui wer Lytton In his short book. ;The Coming -Race." endeavored to tell the story and achievement of mankind In the day that was shortly to be, but bis seeming impossible -world has been more than, re alized In our own day. The half has not been told. The great note of the day is the large, grasp human life possesses over its owfi career and destiny, the growing confidence that this old yet ever renewing world is solving its own problems, and, under the guiding of that Providence which Pope's well-known lines so beautifully express: All nature is but art. unknown to thee; All chance, direction, which thou canst not see: All discord, harmony, not understood; All partial evil, universal good, is working for the day of a perfectly ordered and perfectly -adjusted civilization. The greater, power man is accumulating and- employing over his own bodily life, his mastery of the secrets of life which have been hid from the foundation of the world, the realization that man himself is his own providence in a vastly larger degree than hitherto he has dreamed of, and that the "greater things" the great est of all Teachers foretold ages ago that he should be endowed with competence to do these he is doing in this very day with a miraculous confidence and a mighty faith. He has discov ered that his own commission ovw life, over the happiness and health and the fruitage of the life that now Is, as well as of that which is to come. Is a vastly larger commis sion than the world hitherto has dreamed of. He is finding out that Providence Is a partnership and that no man may be a sleeping partner in the business of living without the penalty of losing the very thing that life is a world oi potencies converted into achieve ment This is the note, surely, as civi lization faces the year 1910 the note of competency, the sense of added powers to life, the feeling that the greater things are coming on the earth, and that man is us ing the key to unlock the treasure1 house of his own life with a sure ness and a wisdom that give prom ise of a vastly better, richer, juster universe than be has yet known. A Loud Complaint From Western Nebraska Counties' Regarding J Passenger Train Service. The supreme court has upheld the occupation corporation tax law enact ed by the recent legislature. The law provided a gradually annual tax on all corporations doing business in Ne braska unless expressly exempt. The tax will bring to the state $60,000 this year. About $15r000 was paid under protest The law was attacked by the Mercantile Incorporating company of Omaha and the Erie City Iron Works of Erie, Pa., who sued to recover back an occupation tax paid by them under protest to Secretary of State Junkin and to have the law declared uncon stitutional under which the tax was exacted. The law was upheld In the Lancaster district court and the deci sion is affirmed by the supreme court- The law was argued in both courts by Grant Martin, deputy attorney gen eral, who appeared for the state, while John J. Sullivan. W. W. Sla haugh and John Battin appeared for the corporations. The law was en acted by the legislature under the im pression that it would raise approxi mately $300,000 annually for the state. There has been paid to the secretary of state approximately $60,000. The law was assailed on the ground that it violated the constitution in im posing a. tax on franchises. It was contended that this was a tax which should be levied under the constitu tion aecordiar'tovsraationand wit according to the" amount of capital stocks of corporations. - ."- - ., Mr. Martin contended the tax was not a tax which should be levied ac cording to valuation but it was a tax which might be fixed by the legisla ture arbitrarily according to the capi tal stock of -the corporations. The opinion sustaining the- law was writ ten by Judge Root. Another note of our time is the fact that life mirrors itself in such a wonderful way and the things and forces that make for the bet ter day to be are known and read of all men. We live in the open, and no man may become champion of any cause and keep the world in ignorance of the character of the cause and the nature of his cham pionship. No man to-day may hide his light under a bushel. It is n tell-tale world, and, more than any past time, the world to-day has a juster sense of values and knows both the things that are saving it and the things also that threaten and -endanger it. Public service 1 was never so responsible as it is today, because civilization never had the almost miraculous power of analyzing and testing the value of public service aB in this present year. Public life is an open book, and the most impossible of all im possible things to-day Is that any national or International movement should be misunderstood or misin terpreted by the world's best mind. And what is true of public move ments'A!s true of public men. No public man can deceive his constit uents to-day, for his constituents are the world. And the strong man to-day is the man who frankly rec ognizes this. Startling Figures. The lives of all the 85.500.000 residents of the United States are worth $250,000,000,000. Unnecessary deaths every year cost in capitalized earnings, $1,000, 000.000. Workmen's illness annually costs in wages $500,000,000. Care of the sick and dead every year costs $60,000,000. Tuberculosis taxes the nation x$l,0v0,000.000, annually. Typhoid fever costs $350,000,000. Malaria costs $200,000,000. ; . Worm Turns at Last vsm assasSftsaf TaVsBLat - saMs sBSsm old, story. The one we repeated so many, many Tsreyeuag women entered the the tired-looking man. sasd proffered his seat Them, unsteadily for a strap. venation ensued: yea, sir." yoa so much." dear." yen sit down." . - '1 Insist dear; I'm not a bit tlredl- : "Neither asm I, aad I'd just aa, sooa stand." "Go ahead, dear, and take It" "No, no, you take It I " And then the tired man did what so. many have wanted to aee done so many, many times. He took it simaelf. As he sank wearily but calaaly hack la his seat the smiles of mutual heaev- otehce oa the two faces frose into out raged dignity. "Such.Jmpertiaeace!" snapped one. "How iasultiag!" huffed the other. : But on the faces of a score. o pas sengers was reflected more plainly than words: "More power to you, old boy." The Federal Cenetltution. ' It Is a fact that there, waa a tre mendous and most bitter opposition to the adoption of the present Federal Constitution, both among the members of the various state conventions and in the federal convention. Men like Sam Adams, Patrick Henry, Richard Henry Lee, Yates and Lansing, Luther Mar tin, George Mason and Thomas Sum ter, with many others were from start to finish bitterly opposed to the rati fication of the Constitution. When the first vote was taken it was almost a tie in some of the states, New York, for instance, voting 30 for ratification and 27 against ratification. Vlrgmla voted 89 for, 79 against Massachusetts 187 for, 168 against Better Service Demanded. The State Railway, commission has under consideration the proposition to have a general hearing for towns in western Nebraska which are de manding better passenger train serv ice. Complaints have come from a number of towns. The complaint from Thedford follows: "The facilities for west-bound pas sengers are absolutely worthless, as far as local use is concerned. It takes about fifteen hours to- travel thirty miles, and only one train a day. "Imagine a young women, unattend ed, being compelled to go to a point west of Seneca, Thomas county. She would get on the stun train at Thed ford, No. 39, at 8:53 p. m., which train terminates at Seneca. There she would be compelled to sit in the little dingy station trainmen's waiting room for thirteen hours or more, waiting for passenger tain No. 43, at 9:38 a. m. the following morning. The hotel accommodations are inadequate in every way to supply the demand, no sidewalks, or street lights, and she might get lost in-trying to find the ho tel, or crippled for life. Possibly worse luck might befall her. Strang ers have been compelled to beg ac commodations at private residences many times. "We characterize this condition or things as indecent, indelicate and Im moral; having a tendency to degrade womanhood. It is worse than the old-time' stage coach. Thedford is the county seat of Thomas county, and as such should have at least one through train each way." There are three trains each way a day, but do not stop at Thedford. New Year's Greeting. t Even now, following fast upon the heels of the merry Christmas tide, we can hear the rustling of the little New Tear's wings as he presses hard upon old Father Time, bent with the weight of many centuries. Take it all in all, it has been a good year as we look back at the rapid procession of days, some gray, some dark, but many radiant with dazzling sunlight Mme. Merri wishes to take this op portunity to thank all readers of the department for their many kind let ters expressing in highest terms their appreciation of the column. As a personal favor she begs that no one ask a reply to queries in "next Sunday's paper," as it is utterly impossible to comply. Questions that will benefit many, it Is well to answer in the paper, but private answers are willingly sent If a self-addressed, stamped envelope is inclosed. Let ter! are filed and answered personal ly or through the paper just as fast as It is possible to handle them. Orig inal suggestions of interest to all are welcome contributions, as we aim to make the department a clearinghouse for the hostess of all successful enter tainment schemes. May the coming year be laden with blessings, may we all be fitted to take each day as it comes, remembering that "God's in his heaven, all's right with the world." A happy New Year to you every one. A New Year's Dinner. Gift making at Tfew Tear's Is not so prevalent in this country as It is over the water, where it is the day par excellence for exchanging pres ents. Christmas is a royal festival time for the children there, and the first day of the year Is a time thor oughly enjoyed by the grown-ups. There are balls, calls, receptions ga lore, with elaborate gifts in fact it ia oae grand, merry holiday, while with as, especially of late years. It has been rather a state day, with lit tle doing save in Washington, where the president holds a reception. It Is the day for a family dinner, and. by the way, I must describe this very beautiful dinner which is to be given on the first The New Year's bell Is the keynote for decoration, and the color Is red t with plenty of holly and mistletoe. Red bells will hang everywhere; the candle shades are to be red bells and the centerpiece a big red bell-shaped "Jack Horner" pie. with red ribbons going to each plate. Even the nut and bonbon holders are to be bell shaped, the ices are to be frozen in bell molds to be eaten with bell shaped cookies. Bridge is to be the after dinner pastime, the score to be kept with gold and silver costume bells slipped onto silver key rings, which .the guests will have for favors. The wee bells boucht by the hundred are not expensive. Following are some of the quotations which will be K written on cards cut in shape of bells: God bless the master of this house. Likewise the mistress, too. And all the little children To whom the day is new. Welcome be ye that are here. Welcome all and make good cheer. Welcome all another year. Under mistletoe and holly A party gay and jolly In sanies will pass the hours away Of this our festive New Tear's day. Here's to the old year, drink, boys, drink Here's to the days that have fled. Old friends, old wine, old memories. Drink to the joys that are dead. Ring out the old. ring in the new. Ring- happy bells across the snow: The year Is going, let him go: Ring out the false, ring la the true- May every joy attend you. And heaven daily send you. . Blessings in heart tad. borne. A resolution let us. make. On this bright New Tear's day. Throughout the year well wear a smile. And fret dull care away. Come, let's join the merry throng. Upon the coach of life we'll ride. Speeding the coming year along Happy we'll be what'er betide. MADAME MERRT. Maka Yeur Hatpins. For your dressy hat wy not make your own hatpias of lace? An old form can be covered with a crocheted medallion or lace flower. The stitches must necessarily be close in order to cover the foundation, but when an Irish lace daisy curls its petals over a hatpin you will pierce your crown with joy ia the knowledge of having something home-made but new. Embroidery. Public Sentiment Wins. The city of Lincoln is ahead some $50,000, paid to it by the Lincoln Traction company, due for a year, as an occupation tax. This payment came as a distinct surprise and re lief to a long-suffering public, which had been goading the traction com pany for many months to pay up. Judge Dean for Congress. Judge J. R. Bean, a democrat, who was appointed to the supreme bench by Governor Shallenberger and who was a democratic nominee for re-election at the late election will be a can didate for congress. ' Grand Assessment Roll. Henry Seymour, secretary to the State Board of Assessment, has com pleted - the work of compiling the grand assessment rolls and the figures have been entered on the permanent records in the office of the state au ditor. The. assessment of the state for 1909 is $.,98,985,819, against $391. 785.464 for 1908. The assessment is one-fifth of the actual value of the property of the state. May Reinstate Agents. Several of the insurance agents of the aBnkers Life of Lincoln whose licenses were revoked by Auditor Barton because they had used ques tionable methods to secure business have been calling on the auditor late ly asking for reinstatement Several of the .agents have put up the story that they were actlag under instruc tion in offering the Iducements they did to secure business, and- were also actlag ia good faith, believing in what they said. The auditor is inclined to believe some of the agents. Experiment' Stations Legal The supreme court directed man damus to issue to compel the board of regents of the university to locate and maintain two experimental sta tions la the Sandhills accordiag to the provisions of acta of the late legis lature. The law provided that the money should be paid out of the uni versity temporary fund and the re gents alleged this money could not be spent for that, purpose. The eourt holds that it Is the duty of the board of regents to obey the win of the leg islature as expressed la these acta. VERY smart are the stiff linen collars with flanuei or coiton waists, and a soft, daintily embroidered necktie is both pretty and becom ing with them. Shadow embroidery will appeal to the girl whose time for sew ing Is limited. -for it is -quickly and easily done. A very sheer linen or lawn should be chosen because the embroidery is done en the wrong side and should show through. Lay the material over the design and hold in place with thumb tacks. Draw all around the design with a sharp pencil making the stems darker than the flower and leaf outlines because the stems will be worked in outline stitch on th right side of the stitch. The scallops also are done on the right side and worked In buttonhole stitch. Use a medium size white embroidery cot ton and begin the leaves and petals at the point nearest the stem. With a fine needle, take up a little of the material about three threads being enough on the outside edge of the -petal, right on the pencil line and cross horizontally to the pencil line on the other edge and take up a few threads: then back to the other side, crossing back and forth until the space is filled. When the tip of the leaf is reached, work the thread back to the starting point with darning stitch, and begin the next nearest leaf or petal. The stitches should be placed near enough together to nearly touch. This design is especially suited to shadow embroidery, as the leaves and flowers are slender. When the embroidery Is all finished, cut out the scallops and hem the long edges. 1SntfKSmS - - - ri sri IBkgMfflW. r si r Fashion is trying to drive out the button from the full-dress scheme, as !ar as It is possible to do. Many of the prettiest serge yacht ing suits, instead of being all white, have black moire collar and cuffs. Collars and buttons made from alack satin are considered smart oa 'inen coats of both white and colors. The restaurant coat of supple cloth, with its flowing Spanish or Japanese lines. Is superseded by the jetted soat Since tan is only suitable for morn tag and the country, bronze is the oicest non-black shoes for wear with colors. Some of the sleeves of the advance styles show tigat-flttlag upper sleeves and a loose bishop sleeve from elbow to the cuff. Jet buttons are used even oa linen suits, and jetted chalna and flexible brooches aad bracelets are among the aay forms that appear. AMMMAAAAAMWMMMMIMWWWWM Fashionable Colors. Some of the most beautiful of the new materials for winter are the crepes, which show a crinkle as deep as mourning crepes and come in the most fascinating colors. Aeroplane blue is a sky blue, deeper in tone than we are accustomed to, and with a hint of gray behind it "Gris d'eau" is a new gray exactly the shade of sea water on a cloudy day. Yellow is tremendously popular just now, and comes in all' shades, butter color be ing especially liked. Collar Warn Inside. A neck arrangement shows the back of the bodice cut along the neci: line, a small V at the front, and the lace collar set inside the opening. The Medici collar, with niching in side, Is seen oa many advance models, showing the tendency to produce col lars higher at the back than the front Dress skirts are shown with full overskirts that are made over brocade petticoats, a very attractive style. when materials are of the richest quality. I f - J. . fe a. ... ,r ,.1 ifal ii.n i"i"i--"-;.giE2'S3grgwa -rvP5?. 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