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i i } FOUR. BISMARCK MORNING TRII THE BISMARCK TRIBUNE Batered at the Postoffice, Bismarck, N. D. as Secénd p Class Matter. ISSUED EVERY DAY enones,D. MANY - - - G. LOGAN PAYNE COMPANY, : Special Foreign Representative. + NEW YORK, Fifth Ave. Bldg.; CHICAGO, Marquette Bldg.; BOSTON, 3 Winter 8t.; DETROMT, Kresege Bldg.; MINNEAPOLIS, 810 Lumber Exchange. MEMBER OF ASSOCIATED PRESS. The Press is éxclusively entitled to the ase tor republication of all news credited to it or not other- wine credited tm this paper and also the local news pub- lished heretn. All rights of publication of special dispatches herela are also reserved. ER AUDIT BUREAU OF CIRCULATION. SUBSCRIPTION RATES PAYABLE IN ADVANCE. Deily, Morwing and Sunday by Carrier, per month ..§ 7 Daily, Morning, Rvening and Sunday by Carrie! per month .. ...... Daily, Evening only, by Carrier, per mon Daily, Evening and Sunday, per month .... Morning or Evening by Mail in North Dakota, one i year Morning or evening one - HAitor mail, one year .. THD STATE’§ OLDEST NEWSPAPER. (Established 1873) THE EDITORIAL MEETING. Comments on the North Dakota editorial war conference held in Bismarck a week ago are gen- erally helpful and hopeful. Among,those,who at- tended we find but one discordant note. Dave Larin of the Parshall Leader, and a good Jeaguer, undertakes to criticise the capital city: because the Liberty day audience at the Auditorium was not large. Unfortunately, Mr. Larin could not be here for other meetings when time after time Bismarck filled the Auditorium to overflowing and was forced to turn hundreds away. He was not here for the council of defense war conference, when on several nights Bismarck people packed both the Auditorium and the Grand theatre. Nor ‘did Mr. Larin, apparently, understand that Bis- marck had had little warning of this meeting; ‘that until the last moment the impression had been that it would be confined to newspaper men. The Tribune, for Mr. Larin’s sake, regrets that, after Bismarck has done all in its power to make the Parshall Leader man’s stay in the city pleas- ant, he should return home and abuse his host. But, Bismarck’s patriotism needs no defense from such carping critics—we have too many concerts and visible evidences of the loyalty of our capital city to warrant any argument over the subject. " ;Editor Crary of the Devils Lake World was not here... He says editorially that had he been here‘he would not have walked across the street to attend the ‘conference,’ because he does not admire Mr. Box. .: Mr. Box is not the state of North Dakota nor is he the council of defense. The Tribune has found.in him a capable secretary. He has said and dorie many things which merit hearty com- miendations.--One of-his first declarations was that so long as ‘he remained secretary of the defense council no politics would be injected into it. And he has kept his word. On the program for the newspaper men’s conference were Jerry D. Bacon, Normian Black, and Jim McGahan. Only MeGahan could attend, but Jerry Bacon and Norman Black put in an appearance, they could have received just as hearty'a teception and as courteous an audience as was given the Minot fire-eater. The confer- ence made J. E. Rothwell, managing editor of the Fargo Forum, chairman of its important com- mittees on resolutions, to which was left the work- ing out of a program of publicity, and on this com- mittee were Ernest L. Peterson of Dickinson, M. J. Connolly of Amidon, G. W. Stewart of Wilton and other men whose independence and honesty have never been questioned. f League newspaper men may have been in the majority, or the antis may have had the greater number of representatives here. No one knew or cared. Nobody said a word about politics. The meeting was really inspiring in its revealation that in spite of all the bitterness which may be engendered by factional dispute, the newspaper men of this state are bigger than politics; that, in the final analysis, they are true-blue Americans who will assay 100 percent under any test. Mr. Crary’s attitude is disappointing. He is a mighty good newspaper man, a fearless and convincing writer, and a man whose influence Devils Lake needs, but he needs a little political anti-toxin. The Tribune believes that as the months roll on Mr. Crary will be convinced of his mistaken attitude toward the council of defense. "So long as this body of men, no matter what their politics nor by whom appointed, labor for the best . interests of America and North Dakota, they : deserve and must have the support of every real American in North Dakota. And, The Tribune, “here at home, on the watch every day, has failed to discover any act of this new council of defense which would justify criticism. The Tribune hopes that the council of defense will continue to hold it- self aloof from politics; that it will proceed in the - good work so well begun, and The Tribune is © confident that if the council does this, it will have = no cause to complain of lack of cooperation from the press, no matter how strongly that press may be opposed to the politics of the men who have been suspected of having had something to do with the organization of this council. We must not lose sight of the fact that the fed- eral government insists upon operating through these state councils of defense. They were created at the request of the national government; their inspiration in practically everything that is done comes from the central bureau of the National : Council of Defense at Washington. The moment politics is made a factor in such an organization all of its efficiency is lost. The North Dakota Council of Defense has shown no disposition to play politics. Until it does, let us be broad enough and practical enough to give the council that co- operation which is essential to its success. Only through stich cooperation can we do the things which must be done to keep North Dakota in Jine with sister commonwealths. CREDIT WHERE DUE. One of the best things Governor Frazier has done during his administration was the appoint- ment of Major G. Angus Fraser of Fargo to be adjutant general. There never was any question as to the fitness of the man. Major Fraser was a veteran of the old guard; one of the men most responsible for the splendid efficiency which the North Dakota national guard attained following its reorganization, and a man who as quartermas- ter on the border in 1916 displayed new and unexpected phases of that ability which he had so often exhibited in other military capacities. Fraser has been strictly on the job from the moment he accepted his commission from the gov- ernor. Understanding the men in the ranks, he has been their steadfast friend. If there was an advantage due the boys in khaki, General Fraser promptly saw to it that they got it, even tho it meant a battle with departmental rad tape. All of which is old history and facts well known 00/to North Dakotans generally. The occasion for this present outburst is the announcement that North Dakota, under the new draft regulations, is to receive credit for the several thousand men who were voluntarily inducted into the seyvice under the first draft. Washington, at first, didn’t think it could be done. The adjutant general believed and insisted that it could be done, and he finally has provenit, thereby preserving for work in our fast-greening fields two or three thousand men who are badly needed there just now. As a con- sequence eight North Dakota counties whose boys have patriotically volunteered to go before their time will be called upon to send no man in the draft which has just been announced for May 25. Furthermore, these counties are credited with 342 men who will apply on the next call. Bully old Burleigh has 34 of them; Cavalier has 64; Golden Valley 37; Grand Forks 48; Foster 28; Rolette, the only county in the state not called on for a single man in the first draft, 41; Ward 65; Wells 17, and Dickey and Divide three and five respect- ively. The Tribune rejoices over this saving in man- power to the state, not because it does not feel that North Dakota should be glad to send every avail- able man to the colors, but because, having already done our proportionate share, it is fully as import. ant that every possible man be spared to assist the farmer with his crops. No matter how many men we send to France, we will have gained noth- ing if we are not abundantly able to feed them, and upon North Dakota to a greater extent than to any other state in the union with a population of less than one million falls the responsibility of feeding the fighters of Uncle Sam. COAL STORING The following editorial was published by the Anaconda Standard and has been circulated throughout Montana by State Fuel Administrator Swindlehurst. It contains valuable information and for that reason it is given circulation here: “To make sure of their ability to ‘Keep the Home «Fires Burning’ next winter, the:coal ad- ministration keeps warning people to'lay in next winter’s supply. of coal now. Next: in importance to buying Liberty bonds ranks buying coal. .‘Buy Coal’ Now’ for patriotism, economy, safety and common sense. * | “Professor Wolfe of the University of Kansas school of engineers offers timely advice on the subject. He says coal should not be piled more than six, or eight feet deep in a bin. With hard coal it makes little difference, but with soft coal the lumps or the nut coal should be piled together and the slack coal piled by itself. If the coal pile is kept well ventilated or kept sealed up tight there will be no danger from posible spontaneous combustion. That comes from the small quantity of air admitted to coal piles packed just tight enough to prevent free escape of gases. “In storing soft coal in the basement first put in a slat floor so that air can get under the coal easily. A few boards and sticks thrown down roughly in the form of such a floor will do as well. The air circulates freely and takes off the gases. The air cannot get into the slack, which packs closely and consequently no combustion can start. Do not wet coal for that promotes the giv- ing off of gases. Keep the coal bin window open all summer. “These little precautions are made necessary by so long a storage. Coal deteriorates in storage, but so slowly the loss amounts to little. Deteriora- tion is so small nothing is gained by waiting until late summer or fall; in fact, putting off the coal purchase may prove expensive as prices no doubt will be advanced later or it may be impossible to get coal at all next winter. Coal should not be stored in the open. A rough bin will suffice for storing coal, but it should have a roof if posible.” SORRY AND PIOUS? RATS! Are those German autocrats becoming tender hearted? They say they’re sorry they shot up that Paris church on Good Friday but ask how the deuce the French could expect a German gunner 75 miles away to distinguish between a church and other buildings. But, they add, “our piety was evidenced by our not bombarding Paris the day the victims of that church incident were buried.” Those Germans may become both tender heart- ed and pious, as “the vilest sinner may return,” but we guess it wil be after trying the effect of blowing to pieces a few funerals. Only funerals, added to the hospitals, ferries, passenger boats, schools, churches, nurseries and maternity homes, are needed to complete their list of vile deeds, and the Germans are sure thorough, even in their villainies. ‘ A pair of leather shoes costs $83 in Budapest and it costs $20 to have your shoes half-soled. If shoes cost that much, maybe the cobblers peg the half-soles onto the bare feet. - Alas, but when you won’t let a socialist parade but permit him to make speeches you accomplish little. He has that much more wind for the speeches, and a Socialist would rather talk than walk any day. SUNDAY, MAY 5,: 1918. DEMOCRACY TIRES WILL “RE-TIRE” THE KAISER __2 arrenttin J (Guaranteed, non-skid and puncture-proof.) SATURDAY EVENING LE’ ER By Justice J. E. Robinson May. 2, 1918. Desiring to: practice what I) preach, every ‘day since: last August 1 have been promptly at my post’. of‘ duty. in the Capitol. _ Now, with the kind. consent ofthe judges lL. go'for a week to my farm.to sec what can be done for. the, allies. ‘As the tax question seems to be one of general interest and concern to the people of the state, I recently gave you my formal opinion on ‘the valid- ity of the motor vehicle or automo- bile tax.. Here is my opinion on the constitutional vadility of statutes tm- posing a tax on notes and iortsages hot held nor owned ‘in’ this. state. State ex rel Langer vs. Packard, et al. Robinson, J.: This suit chullenges the validity of Chapters 229 and 23u, Laws of 1917. Chapter 229 is to the effect: that no non-resident, either by himself of agent shall do business within the state without paying a tax the same as citizens of the state and that all bills recejvable,. obligations and credits arising fram business done in this state are assessable within the state and at the business dom! cile of the non-resident or. his ageni. ‘The term “credits”. means and_in- cludes -every claim’ or demand for money due or to become’ due, and all demands secured by deeds or mort- gages due or to become due. (C. L. 2074.) * Chapter 230 provides that all mon- eys and credits must be listed for ation and that in Heu of all other taxes, the same shall be subject to an annual tax of 3 mills on cach dot lar of the fair cash, value. That the taxes paid under such levy shall .pe apportioned one-sixth to the state; one-sixth to the county; one third 10 the general fund of tho city, viilage or township, and one-third to ths school district. These two chapters may be consid- ered as twins. They were enacted at the same time and for the same pur- pose. They stand or fall together. The real purpose of each chapter was to levy a 3-mill tax on the credits ot non-residents. What a person does by another he does by himself. Hence, when a resident agent does represent a non-resident in carrying on a iarm, a loan agency or any business, the property, credits, notes and mort- gages odtained, held and used by him have a local situs and domicile ana are subject to taxation. Suci has always been the law of this state. Before the passage of the two acts non-resident property of every kind in- cluding money and credits having « situs or domicile in: the. state was, and still it, subject to assessment and taxation the same as the property of residents. . Hence, it must be thai the real purpose of those acts was to levy a 3-mill tax on the credits of all non-residents when secured ‘on lands. in this state. 4 The relators show that they,.do not reside in this state and they carry on .no business within the state, but they do purchase notes and mortgages se- cured on lands in the state, and de- fendants show a purpose to assess such notes and mortgages and to levy thereon a tax of 3-mills on the dol- lar. Now, as held by. the Unitea States supreme court, all property in debts belong to the creditors to whom they are payable and ‘fdllow their domicile wherever that. may be. Debts can have no locality:aside from the parties to whom they are due. This principle might be: stated in. many different ways and supported dy cita- tions from - numerous adjudications, but no number of authorities, and no form of expression could add anything to its obvious truth. t So far as debts are held by non- residents of the state, they are prop- erty beyond the jurisdiction. of the state. (15 Wallace 300). No state has jurisdiction to levy taxeson prop- erty, money or credits which are heid and used in another state. In regard to the levying of taxes the constitution provides. thus: The legislative assembly shall provide for raising revenue sufficient” to defray the expenses of the state for each year, not to exceed in any one year four mills on the dollar of the assess- ed valuation of all taxable property in the state, and a sufficient sum io pay interest on the state dest. (Sec 74.) ‘No state tax shall be levied excep: in pursuance of law, and every law im- posing a tax shall state distinctly tne object of the same, to which only. it shall be applied: (Sec. 175.) The debt of any county, township, city, town or school district shall not exceed five per cent of the assessec valuation of the taxable, property therein. (Sec. 183.) Under the constitution each polit- ical subdivision must levy its own taxes and impose and base’ its own burdens. It is for the state to levy its own tax, to make each levy tor a specified pudlic purpose and to limit the levies to four- mills on t#e dollar and the: interest on the public debt. Obviously, there is nothing in the act to show the object of the 3- mill levy. The act does not state the object of the 3-mill levy or show it is for a public purpose. For the sever- al reasons the. levy is. clearlv void. The sum total of all levies for the necessary expenses of the state must not exceed 4 mills on the dollar in any one year. This limitation it would be quite impossible to fix and de- termine if the state might levy on all the difterent classes of property 3 -| mills or'3 cents on the dollar, and It the state may discriminate and levy three mills on credits, why not three cents on other classes of property? It seems we are having altogether too much tinkeripg with tax legisla- tion, and it is done for the purpose of raising excessive revenues. The only safe course is to assess and tax all praperty by uniform rule according to it Value in money and in every law or resolution imposing a tax to.-state distinctly the object of the same. The conclusion is that said chap- ters 229 and 230 are void in so far as they provide for the levy of a 3-mill tax on money and credits and in so far as they provide for the assessment of money or credits not owned or hela or used in this state. Hence, it is ordered that in the making of assess- ments and tax levies under said chap- ters, the defendants and all persons acting under them shall conform to this decision and that the relators shall not be required:to list for assess. ment and taxation any property, mon- ey or credits of non-residents, only such as may be held and.used in this state regardless of the fact that the same may be secured on property within the state. Seen a 'S || An Advertisement | | From Berlin | : | How the Loafer Will Help the | Kaiser to Win the War | | °. —? WANTED—To finda few anti-Ameri- can countries; to locate commun+ ties where slackers and spies and German sympathizers are welcome; where the kaiser and Prussianism are not loathed as vile, . beastial things; places where treason is tol- erated, where traitors are untouched and the flag not honored; in short, a bit of Berlin’s scum skulking un- der the Star Spangled Banner. must find such places if they ex- ist, because every real American community is forcing us to go to work on farms or to go to jall. We don’t want to help win the war, and so we are looking for unpatriotic, disloyal, treasonable secttons, be- cause there are the only places where we will be allowed to loat. ‘Reply to Loafers and Idlers, Every- where. What would be your town’s answer 0. such an advertisement—imagining for a moment that it appeared in your “PUTTING THE GRIN INTO THE FIGHT” eas Getting much practice on the horses, lately? Oh, yes, off—and on: : Cove a What would be your county’s answer. What would be the answer of your state? Farms need la- bor to produce war-winning crops. Man power is needed in war work every- where. Many sections of the country have put into effect an uncompromis- ing “Go-to-work or go-to-jail” poiicy. The man who loafs today is not loyal, whether he be a hobo or a milionaire. The place where he is permitted to loaf harbors a disloyist.. What about your town? To find the answer to this adver- tisement take a. stroll around the court house square and down to the depot and past the back street poot halls and through the park and along the avenue and see whether there are any chronic loafers and professional idlers hanging around. If you find them, you will be forced to confess, with shame and humiliation, that your town has ALREADY ANSWERED that advertisement by inviting the fhun’s helpers, and non-workers, to come right in and make themselves ac home. But your town can rescind its answer! You can become a genuine, all-American, war-working town! See that your sheriff gets on the: job and sends all idlers, ricn or poor, transient or resident, to jail or to work. All over the country loafers are having hard sledding. The people realize we can’t win the war without food, and that food can’t be produced without farm labor. There is.a spirit from one end of this land to the oth- er which says to every man; “You are going to work; voluntarily if you pre- fer—but YOU are going to work!” In New Jersey the number of appli- cants for farm jobs at employment ot fices increased. many thousands as soon as rigid enforcement of the vag- ransy law began. In Georgia tine gov- ernor expressed it with much pith. “The farm or the chain gang was the message he sent to sheriffe. Con- fronted with these alternatives a con. siderable number of leisurely invic- uals are discovering latent talents as farm laborers that heretofore they concealed very successfully. ‘Tne proclamation of the Georgia governor said that. an unrelenting enforcement of the vagrancy law and the general knowledge that the punishment for loafing is certain “will cause many idlers to go to work voluntarily, but in communities where they do not go to work voluntarily see that they are probated to farmers to work under proper ‘supervision after arrest and conviction.” That’s fair warning! Loafers avoia Georgia! Well, where will the loafer go? He can't go to Maryland. He can’t go to Virginia. He can’t go to New Jersey. He can’t go to Oklaho- ma. Maybe he can go to Montana— that’s far away from Georgia. Per- haps he can get by without -working out there. We'll see: How's this from the “Montana Farmer?” “Every nook -and corner of this state must be made too hot for drones this .season.. If we make hive too’hot to hold the drones, the farm-labor problem in: Montana will be solvea. If it appears necessary, nonessential industry must be sidetracked until iMontana harvests her crop safely— and that applies to every man engaged in onessention work. There are some highly paid nien whdse’ work, consid- ered as a contribution to the nation’s needs, is considerably less import- ant than it would be if they had on overalls and were out in a field shock. ing: wheat or pitching hay. Some feel- ings may be hurt, and some indivia- ual dignities may ve lost in. the shuf- fle, but it is up to Montana to strike out for her farms, and let: the aches and pains, mental .and physieal, fail where they may!” Great goodness, no! The’ Loafer can’t go to Montana! ‘Well, where can he go? Nowhere—nowhere, éxcept to WORK! —unless he can find in YOUW town that little outpost of Berlin—~ unless your town answers the Germat: ad. N. P. RANKS SECOND IN LIBERTY QUOTA More Than 83 Percent of Em- ployes Are Bond-Buyers home paper? Chicago, May 4.—Over 70 per cent of the employes of $2 western rail- roads have subscribed for Third Lib- erty Loan bonds, according to the or- ficial statement issuéd by W. G. Bierd, chairman of the Railroad Campaign committee of the Western Regional district. The total bond subscriptions of 465,- 493 railroad employes are $37,352.670, an_increase in 24 hours of $1,759,345. Seven roads report subscriptions of over $2,000,000, while five others re- port from $1,000,000 to $2,000,000. The Rock Island system still leacs with 98.55 per cent of its employes buying $2,746,30 worth of bonds. Tae Santa Fe system is in second place as to total suoscriptions, showing $2,- 700,250 by 57.75 per cent of its em- ployes. The other roads in the “two mit- lion” class are: Sub. Chi. Mil. & St. P. $2,500,000 Chi. & Northw'rn. .2,455,859 Northern Pacific. 398,450 Great Northern,. 2,129,150. Missouri Pacifi¢. 2,097,450 “We are expecting great results on Friday, which has been designated as ‘Liberty Day’ by. President Wilson,” said Assistant Chairman W. M. Alex- ander. “While the biggest roads with the most employes are showing the largest amounts of bond purchases, many of the smaller roads are making a splendid record - for patriotic en- thusiasm by the very large proportion of their employes who have bought bonds. I don’t believe any other class of people in the country is surpassing the railroad employes in percentage .|of bond buyers.” FARM LABOR CONDITIONS IN NORTHWEST ARE FINE ‘Minneapolis, Minn., April 4—Farm labor conditions in Minnesota, North and South Dakota are satisfactory. at present according to the statement of R. D. Beard, examiner in charge of the United States employment service office in Minneapolis. Mr. Beard, however, warns that there may be a shortage of men at harvest time, as at usual. Reports received from 137. postmas: ters in agricultural sections of the state show that ninety-five localities have the normal amount of help; for- ty report a shortage and two report a nover supply. Reports from-North and South Dakota bureaus show that those statesare fairly well supplied with help.