The Bismarck Tribune Newspaper, January 29, 1923, Page 2

ing property and income beyond the PAGE TWO PROPOSE TO | CLARIFY LAW ~ONINCOMETAX State Tax Department Would | Meet Objections by Stand- | ard Oil i SUP: BASIS OUTLINED) | Although the state of North Da. kota contends the Standard Oil Com- | pany should pay the state $74,851 \dditional income taxes for the years 919, 1920 and 1921, an effort will be y the company in a suit now pend- | 1g in federal court, in the enactment * a new income tax law by the pres- nt session of the legislature. The tax $s has Oi company “on ounds that the company failed to| portion to North Dakota the} sount of net income which should | operly be allocated or apportioned | under the provisions ot » present law,” according to Ly-| im A. Baker, secretary to the tax mmissioner, ‘| The following statement se was made by the stat® tax de- partment: The Standard Oil company has! rought an action in federal court | | of the} questing a permanent injunctior st the collection of certain ad-) sed | onal income taxes asse gainst this company by the s' »< commissioner on the 1919, 1920, d 1921 income of this compan Phe total amount involved is $74,881. e Standard Oil company paid a sx to North Dakota on its net in: ome in North Dakota for the y 1919 and 1920, The tax commi has assessed additional taxes | inst this company on the grounds | iat the company failed to apportion » North Dakota the amount of ne neome which should properly be seated or apportioned to the state der the" provisions of the present uw, The provisions of the present jaw are ambiguous in some respects a regard to the apportionment wl et income in the case of a corpor-| ‘tion doing an interstate business| nd operating in this state. | The Standard Oil company is pri- tarily engaged in the oil busine: ut has other lines of business no | lirectly connected with their oil bus-| ness from which they derive a net| neome. The state is not contending that North Dakota is entitled to any part of the net income derived from, sources not connected with the, oil! business of this company ther2 should be deducted only that propor- tion of the federal income tax which was paid in connection with the net income of the oil business and should not deduet federal income tax paid| on net income from outside sources. The company claims that under their! system of keeping accounts they can| arrive at their actual net income in Nerth Dakota on a definite basis; | that the provisions of the present| income tax law which provide that} the total net income in the state of| North Dakota of a corporation en-| gaged in interstate business, and do- ing business in this state shall. ve found by allocating to North Dakota that proportion of the total net ‘in- come f a corporation which its bus-| iness in the state bears to its total! business is unconstitutional, in that it is taxing income not derived in the state of North Dakota. | *The Stanard Oil company in some states has no selling organiazti but has very large investments oil wells and refineries, and it clains that the basis of apportionment pre- seribed in the state income tax law does not meun that business shall be ‘measured by gross sales, and that if it does so mean that such provision is unconstitutional, in that it is tax- jurisdiction of the state; it contends at the basis of apportionment of @ present law is unjust and in- equitable and deprives a foreign cor- poration engaged in business Narth Dakota of equal protection of the law as guaranteed by the federal constitution. The basis of apportionment of net income of foreign corporations pre- seribed in the proposed new income tax luaws is definite and follows the recommendations of a committee composed of the best legal and taxa- .. tion experts in the country. | SSPE PET Pan | Senate Calendar | Ho sialon a aoe “ New Bills 8. B, 198, Hamilton, (N.) Me- Henry—Appropriating $75,000 to the supervisor of grades, weights and measures for carrying out the pro-| ms of the act on grain inspec-' tion, grain grading, etc. | SB. 199, Baird, (Ind.) Baker,| (N)y—Appropriating $10,000 to the board of administration for carry-| ing out the duties imposed upon it! in connection with the administra- ton of the child welfare laws. This! is the appropriation measure for the | enforcement of the 24 statutes pro- posed by the Children’s Code Com- mission. ~ 8B, 200, Martin, (N.) Morton— Providing that upon the petition of 80. percent of the voters of a com- jioner’s. district the county audi- must call ‘an election not less am 40 not more than 45 days from ig of a petition and placing coun-' meorsicnee under a recall aw, ‘Bection 5608, Ot. 1918, to p it impossible for a husband to a homestead equity without it and sig- ie bijl’ accord- | of five On the heels of the cavalry, Meets Vanguard of French Inva NEA PHOTO the French cyclist corps with its arMored cars entered the city of Basen at the climux of the Ruhr invasion, A sullen but not openly hostile crowd met them with tho inevitable small boy much in evidence. three cents on | ing at less than retailing cents shall be taxed § tax is collected thro rettes and u » assistants sitant” to be acknowledged chiéf in command 0 if the attorne sent, and also repeals ing the governor power to a special leaving such appointments a in the powe eral, The S. B. 205, Gives the s the pow change of, mises and now based. 206, Fleckten, g that after ion of a jury ixths of the j shall be a sufficient dict, S. B, 207, The measure quest of the calls for the tification is aimed at so-called qui tistry. S. B. 208 Forks—Prov for the ation county budget s: Passed by House “iH, B. 13, Hempel —Readjusting quent tax penalties, Killed by House H. B. 52, Heaton, Revising the laws affecting barber- shops. KHled | on advice that new bill covering all features was The measure repeals the anti-| rette laws, provides © to minors and 1 | ties for failure to use th S. B. 203, 204, Kaldor, (Ind.) Traill —Have to do with t | the attorney generat’: ond measure f 80th day of June as the end of the fiscal year for the department, Kaldor, (Ind.) T ue upon the sa auses upon which change of “venue pleased Bond. nination and cer H. B. 70, Jackson anti-smoking in dining room law. Killed on committee report. Passed’ by Senate ' B, 14, Sperry-McCgy--Curbing the activities of the Ku Klux Klan and prohibiting use of masks. Pass- ed 40 to 7, two absent. 8. B. 41, In; ‘on, (N.)—Permit- ting schdol boards to have plans for ome and two room school buildings to cost less than $5,000 draw by other than licensed architect. F S. B. 66, Stevens—Requiring no- tary public seals to bear the name of the notary, ,. S. BR 30, Ste s—Designed to bring mining corporations attempt- ing to sell stock more thoroughly under control of blue sky commis- Baird—Regulating use airpla and prescribing free use of air but’ providing penalties for damiges. S. B. 40-;Validating acts of city officials in certain cases. House Calendar New Bills H. B. 126, Jacks (Ind.) Ram- sey—Calls for changes in the form of publication of session laws so that a new chapter must begin on a number page and “those parts of each law which amend or alter the language of the previous law shall be printed in italies,” so as to show clearly the change. B, 127, Appropriations “Com- iving the state firemen’s ation $3,000 as required by B. 128, Harrington, (Ind.) Burleigh—Provides a’ “legalizing act” to permit villages to issue re- funding bonds to take up outstand- ing indebtedness or paper. h Appropriations Com- mittee—Giving the board of r road commissioners. $1,867.20 to pz North Dakota proportion of the Northwest District ‘Fuel committee expens. H. B. 129, Kopp, (Ind.) Stark— Amends present grain storage laws so as to make it mandatory that the grain be insured ‘at all times to Germans ‘| typhoid fever. Repeal of the} | definite the benefit of the owner and at the expense of the warehouse man,' B, 129, 130, 131, Jardine, (Ind.) | Cass, at request of administration —Complete legal machinery for elimination of “discounted warrant evil,” foreing all taking distriets— counties, cities, townships, villages, park districts, school distrets, ete, —upon a cash basis; providing for issuance or short time bonds and for financing through the county auditor and setting up a new limit of mill levies permissuble, I. B. 134, Johnson (Ind.) Pem- commissioner of agriculture to be expended in immigration work. H. B. 135, 136, Paul Johnson~ Repealing the laws calling for a butcher's report on branded cattle slaughtered and repealing the coun- ty brand inspector statute. TAX PROGRAM ~ BILLS PUT IN LEGISLATURE (Continued from page 1) pension of such limitations in -cer- tain cases. The measure sets forth in tabulated form the maximum lefi- able. illages and Cities, are limited to mills on. the dollar of net taxable assessed valuation; township levies are limited to 4 mills; school. dis- tricts limited to 12 mills except that where two years aigh school work is provided the levy may be 14 mills, four years high school 46 mills, and where the latter also offers, night /school courses 16 mills. Park dis- tricts are limited to two mills, A sliding scale tabulation is set forth in the bill for counties ranging from 8 mills limit for that county with an assessed valuation of $6,000,000 and reduced one tenth of a mill, per million as the valuation increased to the point where a county with $40,000,000 valuation is, limited to 4.5 mills for county purposes. An excess levy may be authoria- ed by any taxing district under cer- tain conditions and limits. The election is declared void if less than 50 percent of the number of votes st at the last general election are upon the excess levy proposi- tion, a majority ruling. Pass Tax Bill The house. passed one bill in its short Saturday afternoon _ scssion, house bill No. 13, changing the penaltigg on delinquent taxes. This bill provides that all real estate taxes shall be due on the first day of December each Year for which the. tax levy is made; the full amount of the hail tax, both flat and indemnity, and one-half of the re- maining real-estate taxes, shall be delinquent on the first day of March following, and if the one-half due on March 1 remains unpaid after that date, there shall be attached a penalty of 5 percent, and on the first day of June following an additional penalty of 2 percent, and on the first day of November folowing a furth- er penalty of 3 percent on the ori- ginal one-half which became deli quent on March 1. The other half shall become delinquent on the first day of November and if unpaid on that date a penalty of 6 percent shall be added. ~ The bill removes one existing 5 percent penalty. The bill passed 104 to 2, with 7 absent. The effort to repeal the anti- smoking bill of the 1921 session died through a committee report for in- postponement, many mem- bers feeling it unwise and useless to bring up an extended fight on the measure again. Readjust Mil e The house approved) the state af- fairs committee decision on sheriffs’ mileage at 15 cents instead of 10 cents, but removed- the present liv- ery fee of $2.50 for eaclf 20 miles or fraction thereof ttaveled. Rep. Dell Patterson, in tae past and of the league floor leaders, was hack in his seat, after an illness of typhoi Althdugh under in- junction from hiss physician to re- frain from too fe debate, Rep. Patterson made himself heard the first day in favor of tne bills read- dusting sheriff's mileage. He declar- ed that it was a good time to prac- tice economy, and that he hadn't noticed the many candidates fo: sheriff kicking on the trileage ex- pended in their campaigns, bina—Appropriating $10,000 for the] ANTIMASK BILL T0 BE PASSED. IN THE HOUSE Heavy For It In Senate Brings Predictions of Victory In House SIX SENATORS OPPOSE With only six dissenting votes the state senate late Saturday pass- ed Senate bill 14, the measure for- bidding the wearing of masks or re- galia by members of the Ku Klux Klan, The bill will now be messaged to the house and the indications are that it will be passed there also. The six senators who voted against the passage of the. bill this after- noon were Gross, Ingerson, Mikle- thun, Olson of Barnes, Patten and Whitmer all of them Nonpartisans. The other senators who opposed the recommendation that the bill should be put on for final passage Friday switched today and voted with the majority. An/ attempt by Senator Ingerson to amend the bill failed. The friends of the measure were in no mood for any compromise and although the amendment would only have provid- ed that nothing in the bill should interfere with the right of a person to cover his face in cold or incle- ment weather’ it was voted down. = Senator “Called” Senator Garberg, Nonpartisan of Adams county made the only ad- dress before-the bill came to a vote. “I want it distinctly understood that I am not voting against 100 percent Americanism,” he said. “I know the gentleman,who talked here the other night declared that the Klan was 100 per cent American but I have read remarks that he has made along that line before. I know he was wrong then and he may be now; Senator Olson of Barnes county was called to order by Licutenant Governor Frank Hyland when he arose to explain his vote. “I am voting against this bill be- cause I see no need for it in this state,” he declared after prefacing his remarks with the statement tha‘ he was not a member of the Klan. I believe that the bill was intro- duced to breed hatred and preju- dice.” “The senator is out of order in- terrupted Lt. Gov. Hyland at this point. There is no reason to ques- tign the good faith of the senators TTT who introduced this bill and it ‘is against ‘the rules ‘of the senate to do so. /Mr. Olson attempted no further explanation but was recorded as voting “no” on the bill. Since the measure carried the senate by more than a two-thirds vote the emergency clause which it bore also carried, If it carries the house by an equal majority. it will become effective as soon as it 1s signed by the governor. Debate Tax Bill There was some debate in the senate on Senate Bill 68 which would have the effect of validating the acts of school districts which have issued warrants in excess of five per cent of their assessed val- uation. The passage of the bill was urged by Senator Garberg who said it,was badly needed by many cf the districts in the western part uf the state. “It may be needed there,” said Senagpr Eastgate of Grand Forks, “but if it permits this increased levy in future it may spell ryjna- tion to many of/ the farmers in the valley. Our school taxes there are as large as we can stand now.” After some further debate the bil! was put at the foot of the calendar and will be taken up again Mon- day. Another bill glong the same line, validating the acts of city officials was passed without opposition how- ever. Senator Ingerson’s S. B. 41 which permits school boards to have plans for one and two room school build- ings to costsless than $5,000 drawn by someone other than a licensed architect was passed, The bill as originally drawn would have, done away with the portion of the law requiring architects to draw plans for any school buildings, but was amended to put the limit of such exemptons at $5,000. Several other measures were pass- ed. They included Senate Bill 66 requiring all notaries seals to bear the name of the notary, and S. B. 30, introduced by Senator Stevens designed to bring mining corpora- tions attempting to sell stock in North Dakota more thoroughly under the control of the Blue Sky commis- sion, and S. B. 64 to regulate flying over North Dakota. Ten bills were introduced in the senate during the afternoon. The most important of these was S., B. 208 introduced by Senator Thorson of Grand Forks, chairman of the senate committee on taxes and tax laws, Te provides for the establish- ment of county budget systems along the jlines advocated by the association, of county auditors, 4 Cigarette Bill In The biennial question of licens- ing the ‘Sale of cigarettes in North Dakota cropped up again this time in the shape of Senate Bill 202 in- troduced by Senator McCoy of Rich- land county. It would repeal the present law ggainst cigaret sales and would ‘permit their sale under a tax of from three cents to five cents per package. The tax would be collected by means of stamps printed by the state treasurer and to affixed to all packages of ciga- rettes Sold fn the state. ~ i Other bills of importance intro- duced today were S. B. 206, Fleckten which would permit verdicts by five-sixths of the jury in civil cases after 12(hours deliberation by the jurors,'and S. B, 200, Martin, which would extend the recall law to county commissioners, / Two appropriation bills were in- troduced, one by Senator Hamilton which would appropriate $75,000 for the grain inspection department and one by Senators Baird and Baker appropriating $10,000 for the Chil- drens’ Code Commission. At the opening of the session, this afternoon Lt. Gov. Hyland urged the senators to speed up work in order that the last weeks of the session might. not be unduly crowded. | MANDAN NEWS | C. W, Coil of this city who has been roadmaster on the Northern Pacific in. the Yellowstone division for the past two years will leave soon for’ Missoule, “Mont, where he has been -transferred to a simi- Igr position, C, R, Rasmussen who recently came to Mandan to take the posi- tion formerly jheld by W. E. Fitz- simmons on the branch lines out EEOTTCCCERTES TTS TTL THN REMARKABLE RESULTS REPORTED COLDS DISAPPEAR OVER NIGHT Simply Rub Muco-Solvent Salve on. Chest and Throat to Relieve seeder PLEASANT — SAFE — EFFECTIVE. Everybody's doing it~ From all sides are heard the praises of those who have {pied the new treatment for colds. One and all delighted with its simplicity and effectiveness. Just a pleasant oint- ment, smells good, feels good, isn’t greasy, doesn’t stain the clothing, but it’sure does the work, Colds Of babies, children and adults give up and fade away. To. Check a Cold At Its Beginning. Here’s how it works: If your cold is only in the sniffling stage you can probably chase it away in an hour or so. Melt some Muco Salve in a spoon, inhale the vapors —taking long deep breaths. Then, with finger, insert a very little bit in eAch nostril and breathe hard agafn. Repeat the operation fif- teen minutes later. Simple, isn’t it? Powerful, Yet Absolutely Safe. Muco Salve’s efficacy is due to its strength, which gives it an un- usual vajorizing quality and won- derful penetrating power, although when using it the patient is not in- convenienced. In fact, in action seems very mild. This feature con- stitutes the difference between the | formula discovered by the Muco- Solvent, laboratory and the for- mulaS or guesses of those who would imitate Muco - Solvent. Therefore, the real test is in re- sults obtained, by which compari- son Muco Salve most surely leads. Ingredients From Nature’s Workshop. , Nature has always pravided the curatives used for human ills. Man has had to discover their uses. The Muco-Solvent labora- tory, after patient experimentation, | has produced this wonderful prep- aration. Among other ingredients js oil of turpentine, used for gen- erations by family doctors in the treatment of colds. Menthol crys- tals from Japan have an antiseptic action upon the nasal membranes. The carrying agent of Muco Salve ig highly refined petrolatum, the value of which is well known. LY Children’s Colds. Muco-Solvent Salve is particu- larly adapted to the treatment of children’s colds because of the fact that it is applied externally. Nor do children have to be coaxed to use it; they actually like it and soon learn to use it themselves. Which makes it a boon for the mother who realizes the necessity of keeping all members of the family well. For children’s colds insert in {each nostril; rub freely on chest and cover with warm, flannels. Be sure to keep the child’s bowels open. Don’t Neglect a Bad Cold. The proper treatment of such a cold begins with a purgative, a good dose of oil, epsom salts, etc. Inhale the vapors of Muco Salve melted in a spoon. This opens the head so that when a little of the salve is applied in each nostril it vaporizes and thus sooths the in- flamed membranes of the respira- tory tract. At bedtime repeat this ‘process; then open the pores of the chest by ‘the application of hot towels, folllowed by a thick rub- bing on of Muco Salve, covered with warm flannel, ‘Keep a window ‘open all night. Great relief will be experienced by morning. Beware Pneumonia. If a bad cold does not respond to the above program, it is time to call the doctor sure enough unless you wish first to use the Muco- Solvent Liquid. This is an old, old medicine, used for many years by Dr. L, W. Giffen of Neenah, Wis- corfsin. It is a solution of anti- septics, a germicide in the use of which the bacilli are killed and the accumulated mass of phlegm or mucous: dissolved and expelled— hence the name, Muco-Solvent. Being purely a/vegetable com: pound this medicine has long been in family usp and is of course, ob- tainable at neawy all drug stores. The price, we believe, 75c and $1.00. _AT ALL DRUGGISTS Jar of Muco-Solvent Salve Only Costs 25 Cents — Contains Enough to Treat a Dozen Colds. The use Of Muco-Solvent Salve for colds is only one’ of a dozen things it is good for, therefore it is advised that a family size jar be kept in the house at all times, For scalds, burns and bruises it-helps alleviate pain and to accelerate the healing process of nature. It soft- of the city will take the place held by Mr. Coil. Mr, Coil will leave shortly to take his position while Mrs. Coil and daughter will remain here until sprin; A. W. Funess is at home after an extended trip through Montana.. 5 oe James Hoisveen is @ guest at the home of his sister, Mrs. H.. M. Leonhard. He is enroute to his home at Grafton. from Seattle and other points along the coast, John Stastny, Jr., underwent en appendicitis operation this morning at the Deaconess hospital. John K, Kennelly returned Friday evening from eastern points where he has spent the past ten days pur- TULANE / ens chapped hands; heals cracked lips and fever blisters. After shav- ing it gives the skin velvety ‘smoothness. Get a jar of Muco- SOiwent today. At all druggists, dncluding Lenhart Drug Co., Fin- ney Drug Co., Cowan's Drug Store, Breslow Drug Co. } chasing new stock for the Kenneliy Furniture Store: ‘ Mr. and Mrs, John Seigle of eeigl announce the birth of a son Thurs- day. A sacred concert was given at the Presbyterian church yesterday by the choir of the church. Miss Elea- nor Allen played the pipe organ; Miss Gecelia Connolly sang De Ko- ven’s Recessional and a number of other special numbers. Annual Clean-Up Week of uncalled for and slightly worn men’s and ladies’ garments, priced so low that they'll move quick. Klein — tailor and cleaner, SANGO SUT The Joy ofa Quick Get-Away ar s = real nutriment than meat or eggs and costs much less. Pour hot milk over two Biscuits, adding a little cream and a little salt, and you have a hot, nourishing, strengthening meal forthe day’s work. _ nee Shredded ‘Wheat is 100 per cent whole wheat, ready-cooked and ready-to-eat. It is a perfect all-day food, delicious for breakfast, or ahy meal. . Contains all the bran you ‘need to stimuluce’ bowel movemént. - oe \ : TRISCUIT is. the Shredded Wheat cracker—a \ real whole wheat toast—eaten with butter, soft # ested, A hurryup breakfast or lunch is not always digestible. A quick get-away to the. office, to the train, to the day’s job, is a real joy when you eat Shredded V Shredded Wheat is so thoroughly cooked it is easily dig Contains more