The Bismarck Tribune Newspaper, December 6, 1916, Page 8

EIGHT BISMARCK DAILY TRIBUNE WEDNESDAY, DEC. 6, 1018. tiie es 2 INFORNITY I ~ ARSOUNTING TO BE EN BOOST State Auditor-Elect Kositzky Be- lieves Plan Will Save State Much Money APPROVES SYSTEM NOW IN OPERATION IN OLD IOWA State-auditor-elect Car) R, Kositzky is home from a tour of investigation of sister states, more than ever firmly convinced that North Dakota must adopt a uniform system of accounting for its county officials. While away, the next state auditor looked into the plans in vogue in Minnesota, Iowa, f Nobraska and South Dakota, and he i returns prepared to urge the adoption in North Dakota of the system em- ployed in Towa. Too Many Cooks. There are too’ many cooks in the North Dakota accounting problem, says Mr. Kositzky, “Here,” stated the next state auditor, “we have four bod- ies—the tax commission, the state bank examiner, the executive and the state auditor—each of which recom- mends to county officials its own plan of accounting. AS a result, there are in North Dakota 52 different systems now in use. lowa Law Best. “The best law on uniform state ac- counting which I found is where they have succeeded in estab- lishing, under J. F. Wall, in charge:.of ihe examining department of the state auditor's office, a;system which is simple, practicable and workable. The legislature there first appropriat- ed $50,000 for the creation of a uni- form system of accounting. After the money had all been spent, lowa found itself as far from the goal as ever, for the people who recommended the system first adopted were expert ac- countants; they put in a complicated cammercial system, which only ex- perts could understand, It proved a complete failure, Then the legislature created an accounting commission somposed of various county officials, who got together and endeavored to Oil Heater sia ar little fur- naceof heating energy The Perfection Smokeless Heater is indispensable in the home, no matter what heat- ing facilities you have—the bathroom is too cold for baby’s bath, the sewing room is chilly, the living room is not comfortable, the laundry, the basement, the attic, all have cold corners. Get a Perfection Smokeless Heater today. It burns ker- osene. Cheap and always available. Any good kero- sene will give satisfaction, but for best results use Per- fection Oil. Nosmoke—nodust—no odor—no ashes. Just plenty of sweet, warm air that makes home, home. Weighs 12 pounds, is only ° 25 inches high and 12 inches in diameter. Finished in highly polished steel or blue enamel. Trimmings are black Japan or nickel. Easy to light—lift the drum and touch a match. Regu- late flame as desired. No need to worry about flame getting too high. Automatic lock ¢ spreader prevents that. Can be carried about the house easily—handle never gets hot. Perfection Smokeless Heater varies in price from $4.00 to $7.25 according to ‘finish. Look for triangle trade mark. Sold by all reliable dealers. Rayo Lamps give that sort, mellow light which enables you to read without eye train. Get one. in_ Iowa, | . [Capital City, as well as its older resi- agree on a system. This was not a | success. Examiner Supplies Pian. “Two years ago the legislature once more went into the problem and en- acted a law empowering the state ex- aminer to install a uniform system of accounting wind provided heavy penal- ties for any state official’s failure to adopt it. The examiner called in all of the county officials, at the expense of the state and listened to their views. Then there was worked out’ the plan which has now been in use nearly two years, Money Saved. “Under this uniform system, when a county official needs books he is not obliged to draw up his own plan and have it specially printed at a heavy expense, but he will find in stock in his own stationery store or printing office the book he wants. Where the offices formerly paid as high as $40 and $60 for complicated blank books, |they may now be obtained in quanti- ties at $12 to $15. The state examin- er is also saved a lot of unnecessary expense and time in checking up the | | various officials.” To Draw Up Bill. Mr. Kositzky, who has been work-| ing on this problem for eight years, feels that in the Iowa plan he has found a solution, and he will draw up a bill providing for the adoption of a similar plan in North Dakota, The | bill will also provide for a more uni- form system of reports from county | officials to the state auditor, and a better plan for making collections of state and other taxes. | “I find that in Iowa they keep a | close check on collections,” said Mr. |Kositzky, “to determine whether | county officials are reporting correct- lly. Since the adoption of this system, |Towa has found a difference of more than $100,000 in one year alone, This | | variance was due to the improper seg- | | gregation of funds, which a careful! |monthly check would prevent.” | MANY INSPECTIONS INSURE © STUDER AURA Modern: Methods Employed by | Studebaker Reduce Cost and Eliminate Waste That the manufacture of automo- biles has been revolutionized is now an acknowledged and generally known fact—and nowhere are the changed methods more in evidence than in the system of inspection which is em- ployed by some of the industry’s lare- est producers. The. biggest. benefit of the thorough || inspection methods in vogue at the || great Studebaker factories is that they eliminate waste; or, to put it an: other way, they permit of greater manufacturing economics, ‘ In the earlier stages of automobile manufacturing, for instance, the scrap heaps at the various . factories con- tained many parts in an. advanced stage of construction, In other words, there was no inspection of these parts in the earlier stages, which enabled a defective part to go from one depart- ment to another, while manufacturing costs mounted, only to have the fin- ished part discarded in the final stage. : By contrast with this inefficient method, the system. employed at the | Studebaker plants, consisting of many inspections, insures accuracy‘ and saves manufacturing costs by precent- ing parts that fail to measure up to specifications from passing a single operation. NOEL SAMS _GMAIG The First National bank has intro- duced the Christmas Banking club system and will have a special de- partment for this new savings idea, which is meeting with such tremend- ous:success wherever installed. ‘always keeping the interests of their patrons and prospective patrons in mind, the management of the bank decided upon this plan as a good way in which to teach the children of the dents, a splendid way to save money. Anyone may join the club, from the father and mother to the baby, as the clubs have been arranged from the one cent deposit to §5 or more. The one cent club will total at the end of the year $12.75, the amount paid in, increasing one cent each | week. The other clubs will include the two-cent, five-cent, 10-cent, 50-cent, | $1, $5, and the X club. Four per cent | interest will be paid on all deposits made in the club. |HUSKS FOR HOT TAMALES OFFER, FARMER A CHANCE Time was when corn husks were appreciated as appropriate stuffin’ for mattresses. Now it is felt they are too noisy, too well inciined to wake up unwelcome lodgers to renew their feast, and shoddy and other question- ‘able materials have taken their place in the family Huskymoor, But, the lowly corn-husk is not to be ignored. The Capital City Commercial club jhas just received a letter from a large jhot tamale foundry in San Francisco containing a query for virtuous, un- contaminated corn-husks which may be used as wrappers for tamales. The jhusks must be white, not too large, jand comparatively free from specks. For such busks, in carload lots, the tamale factory will pay a very good price, f. o. b. Bismarck. The Bismarck Commercial club awaits advice from farmers anywhere jin North Dakota who have saved their corn husks and who regard them suit- able for tamale wrapping. Even though this market may mean noth- ing this year, the Commercial club in- tends to iavestigate, with a view to determining whether it may not profit farmers next fall to preserve the in- ner. clean, white husks for sale to this tamale concern, or to others. | ‘Ladies, if you want to see some- thing to your advantage, come in and see the Oxo-Gas producer at work. It will do anything coal or wood will do. As clean as_ electricity. One door south of Palladium on Fifth street, 12-1-5t iia a PAVING COMPLETED FOR THIS YEAR Superintendent French Closed Operations Here Sunday Aft ernoon, December 3 , Completing paving operations in the northwest on the third day of Decem- ber might sound strange to the skep- tical, but to Superintendent French it face of mony’ obstacles which many paving companies would not have con- tracted for fear of weather condi- tions. To the city of Bismarck it meant that the first chapter in its building program had been writen. Work Started September 29. Concrete work started under the supervision of Mr. French on Septem- ber 29 of this year. The top work was completed late Sunday afternoon. Twenty-five thousand yards, or practi- call thirteen and.one-half bloks were paved during that time—two months and four days. It marked a record for paving in the northwest for this ‘time of the year and considering the shortage of Jabor.- ‘Superintendent: French directed a years will give ‘satisfaction to the property owners of the city. It's the first city paving done in Bismarck, ‘French Prepares to Leave. At the temporary offices of Hanlon & ‘Okes on west Broadway, Superin- tendent French was this afternoon packing up his paraphernalia for ship- ment to the head office of the firm in Minneapolis. The other office is locat- ed in Sioux City, Ia. ‘French leaves tonight for Velva, where he will look into a sewer contract. : Colds Cause Headache and Grip. LAXATIVE BROMO QUININE re moves the cause. Remember to call for full name. Look for signature of A. 0. HENDERSON,D. C. Doctor of CHIROPRACTIC Acute and Chronic diseases adjusted without the use of drugs, ' Surgery or Osteopathy. Office over Bismarck Bank Corner Srd and Main, Rooms 3-4 Bismarck—Tuesdays and Fridays. af) a meant a big task accomplished in} piece of work which, it is believer, in}]E. W. GROVE. 25c. Established in 1852-64 Years of Business Success turers of Fine Cars THE NEW SERIES 18 CARS With Seven New and Exclusive Features THE DAY OF HIGH PRICES FOR FINE CARS HAS PASSED STUDEBAKER NEW SERIES 18 CARS, with seven new, special and exclusive improvements are FINE CARS, warranted by us to completely satisfy the most particular and fastidious persons. We be- lieve these cars represent the greatest autemobile values ever offered to the buying public, and that persons accustomed to paying $2,000 or $3,000 for cars will, upon examination, concede that these Studebakers equal ANY such cars in quality of material, design, workmanship and finish, and also concede the truth of our statement that THE DAY OF HIGH PRICES’ FOR FINE CARS HAS PASSED. Studebaker has centered its great resources and experience on One BASIC DESIGN, with all parts interchangeable for both the FOUR and SIX, except the motor. One equipment of machinery, tools, character of manufacturing operations‘and quality of material suffices for both models, t No'revoluntionary changes have. been made in the basic Studebaker design for’ four years. The samé group of EMINENT ENGINEERS AND DESIGNERS are responsible’ for “the: evolution’ of the new Series 19 models, yet the many improvemtenits and refinements adopted as the result of our experience have made these new models. decidedly. the.best cars.we have ever produced. They-are sold with our guaran- tee.of prompt.and efficient-service and, the replacemnt, without charge for defective ‘parts, if any are deyeloped,within one year from date ofsale.. We guarantee-our cars to giye absolute satisfaction, provided they receive the care .a highly developed piece of machinery should receive. ; ; The Series: 18 cars are leaders in the ‘industry, history makers,. which put Studebaker in ‘the lead with new‘ and’ greater: values: at ‘popular prices. Studebaker ‘has led the way in nearly every forward ‘step. in automobile construction‘in which the ownet! profited: STUDEBAKER WAS THE FIRST: AAS i Age : “to produce six-cylinder car selling for less than $2000; —to produce a 50 horse power car selling for less’ than $2000; ‘ —to produce a seven-passenger car selling fof less than $1000; —to establish a uniform, international. servicé system for owners; —to produce the now popular crowned fenders; —and finally, Studebaker was the first. manufacurer of FINE CARS to offer its product at medium prices,:thus leading the way to, greater values and compelling other manufacturers‘ to increase values and reduce prices. Studebaker has $13,000,000 invested in the most efficient and mod- ern plants in which it manufactures ~all of its engines, axles, trans- missions, differentials, bodies and tops. Middlemen’s profits (parts makets)' included*im-the price of.assembled cars and small manufac turers’ cars are almost entirely eliminated in Studebaker selling prices. It is necessary to pay. from 50 per.cent;to 100 per cent more than Studebaker prices .for ‘cars of corresponding ‘value. A Ls ‘ i, ene i Seven New Improvements & Additions GUN-METAL FINISH. Original, rich and exclusive finish of deep lustre and permanency, applied in TWENTY-FIVE OPERATIONS. No finer finish is possible than that of the Series 18 Cars. A perma- nent body finish depends largely on the slow and careful building up of the different, coats of color and varhish—the Studebaker: way. Fenders and aprons are rich, black. enamel. NEW AUXILIARY CHAIRS. Arm chairs, original and exclusive with Studebaker, patent applied for. Thése large, roomy and comfort- able chairs fold up and slide under the rear seat when not in use. They dispense with the unsightly recesses in the tonneau floor and with slit carpets, commonly used in other-Cars. “When these chairs are under- neath the back seat the Studebaker is a roomy, beautiful FIVE-PAS- SENGER CAR—instead of the regular seven-passenger car. REVERSIBLE FRONT SEAT. Original and exclusive with Stude- baker, the front passenger seat is reversible so that passenger can sit facing tonneau or facing forward. Both front seats are covered with leather, have large and handsome robe strap, and are adjustable to all leg lengths. No more comfortable seats are found in any car, re- gardless of price. ‘ NEW STORM CURTAINS.’ Of the recent Blackmore design and patent, opening with the doors and thereby preventing crouching and crushed hats. Studebaker, we believe, is the first to offer this im- provement as standard equipment. IMPROVED BODY AND UPHOLSTERY. ‘The body is elegantly finished and equipped—inside and out: "The handsome foot ‘rail, wide scuff ‘plates, wide doors, handsome’ door trim, carpeting, etc., all demonstrate quality and refinement. The upholstery is semi-glazed, staight-grained, genuine’ leather, made to. special Studebaker forms, with the best ,curled-hair and, long coiled springs. Tonnean carpet all wool, bound with leather instead of cheap, raveling thread-stitch. The top is made of the finest grade silk mohair, bound with leather edging, a’ feature’ found’ on few cars at’ aty price, : The body materials, up- holstery and workmanship of the Studebaker cars are unsurpassed, and the interior finish and detail of “the ‘bodies are LUXURIOUS and COMFORTABLE. } i YALE. SWITCH, LOCK, Of ‘pin tumbler type, Studebaker design, insuring convenient and safe protection against theft or unauthorized use of: the car... , HiRes i i rare NEW WINTER TOP made exclusively for Studebaker cars. Noise- less. Quickly and easily put’ on or taken off, atid fitting perfectly. . Mechanical Improvements Improvements have been made in the Series 18 Motor, insuring greater smoothness, flexibility, quietness and economy. All notice- able vibration has been eliminated by superior piston design and the stiffening of the motor. frame. : ' b The! Studebaker-Sehebler carburetion system has been developed so that both the FOUR and SIX are the most ECONOMICAL motors on the market in ratio to power. Studebaker Iubrication has been further. improved. The system is positive. and ‘eliminates all lubrication troubles, Waste through’ the exhaust is overcome and practically no surplus oil reaches the com- bustion chamber to burn and form carbon. : The chassis frame is the same -strohg light “construction which has characterized all Studebaker cars. The perfection of our chassis de- sign is convincingly proven by satisfaction given in over 285,000 Studebakers produced and sold. The full-floating rear axle construction remains the same in principle as heretofore, but has been further improved and strengthened. This type of axle is used by practically all leading manufacturers, thereby proving its mechanical superiority. i The best quality of steel and alloy is used throughout. Every gear is of CHRQME NICKEL STEEL, specially cut by Studebaker. ‘ In the differential, which has four bevel gears, Timken bearings are used throtighout. Only eleven of the three hundred different cars on the market use as many Timken bearings as Studebaker, and the average price of these cars is $2,000. The Wagner Lighting and Starting System is individual to Stude- baker cars and has been further improved by increasing the crank- ing. power. 12 per ‘cent. The Willard-Storage Battery is absolute assurance against ignition, lighting and starting failure. Studebaker uses a 100 AMPERE hour tery. t The Four-Cylinder Car Still Remains a 7-Passenger 40 Horse Power Car The Six-Cylinder Car Still Remains a 7-Passenger 50 Horse Power Car. The Most Powerful Cars in the World at Their Prices FOUR-CYLINDER MODELS FOUR Chassis FOUR Every-Weather Car. =. 1146 FOUR Landau Roadster - All Prices F. O. B. Detroit , STUDEBAKER GSoutk Bend, Ind. Detroit, Mich. SSS. = BISMARCK MOTOR CO. #==_' ° = _ BERTSCH MOTOR COMPANY OICKINSOR oe at 3 ae SIX-CYLINDER MODELS Walkerville, Ont. six chassis - . . giee SIX Every-Weather Car . SIX Tearing Sedan =. ss 1708 SEX: Coupe : . - 10 All Prices F.'0. B. Detroit The World’s Largest Manufac- . eee