The Bismarck Tribune Newspaper, September 8, 1931, Page 2

RULES ON TAX FOR ||_our our way DIVISION OF TRACT Attorney General Says Holder |- of Certificate Must Con- -sent to’ Division HA-HA H-H4-HA WERE GOING ON A LONG RIDE ANDO SHE HAS HER CHAPS ON THE - WRONG WAY. ’ Division of a tract of land jointly assessed and taxed as against tne holder of tax certificates issued to pri- vate parties prior to March 11, 1931, cannot be permitted unless the party holding such a certificate consents to the division, according to a rul- ing iy Attorney General James Mor- Tis: E ‘The opinion was given in reply to an inquiry from F. F. Doherty, Fargo, ‘Cass county auditor, who asked whe- ther under chapter 287 of the 1931 session laws division of a tract of Jand can be. made without the con- sent. of- the certfiicate holder of a certificate issued prior to the effec- tive date of the act. The act pro- vides for the division of tracts of Jand jointly assessed and taxed and for the redemption of parts of it. “A purchase at a tax sale is a con- tract,” the attorney general said. “The law. in force at the time a tax sale is made becomes a part of the purchaser's contract and any sub- sequent statute which attempts to deprive him of any substantial right secured: to him by the existing law 1s void: ag impairing the obligation of contracts. Furthermore, the general Tule of construction applicable to re- peals and revisions of revenue laws 4s that they have ‘a prospective oper- ation only unless the intent of the legislature to the contrary appears. “In construing. a law susceptible of two constructions, one of which would, be unconstitutional and one consti- tutional, the law should be given the construction which would favor its constitutionality. “Applying these rules to the Jaw in question, it is my opinion that chap- ter 287, in so far as it applies to the Packing Concern to © division of tracts of land jointly as- sessed and taxed, is prospective in its Buy Cotton in South operation and does not permit the Decision to invest 10 per cent of its | Hees of such lands as pore sped sales holder pf tax certificates issued prior}southern states has bee: ide by to March 11, 1981, to private parties|Cudahy Packing company, secede unless the party holding such cer-/to » communication just released by tificate shall consent, to the divi-/— A, Oudahy, Jr. president of the sion.” company. mn was taken with the idea ARGHENCHOLSON, (zzessts Indigent Families MOTT SUCCUMBS substantial quantity of their leading Dies of Tumor in Rochester; crop, Cudahy said. Had Been Resident of State For 29 Years Can Use Old Shoes Persons living in Bismarck and Burleigh county who have old shoes which might be of service to families THE BISMARCK TRIBUNE. TUESDAY, SEPTEMBER 8, 1931 Putnam, who said that no more than in straightened circumstances, have been asked to deliver them to the wo- men’s relief committee at the World) War Memorial building, Mrs, F. L.| Conklin, chairman of the Burleign Creed Red Cross, announced Tues- ye Relief organizations can use worn shoes to @ good advantage, Mrs.|' Conklin said, and persons having them are asked not to destroy them or-to give them to solicitors from out- side the county. Coffee Shop Opened By George Vervilos “George's Coffee Shop,” new lunch room located at 216 Fourth 8t., was opened to the public Monday. The lunch room, which will offer regular hot and cold luncheon service, is operated by Mr. and Mrs. George ‘CLEANING Ladies’ and gentlemen’s high class work at reasonable charges. Particular people know that Klein’s workmanship and serv- ice for the past 15 years stand for the best possible to produce, Los Sept. 8—(?)—Al- though he swallowed the evi- dence, Henry Abraham has been sentenced to » year in jail and a $5,000 fine. The evidence was a marked five-dollar bill, which police gave him in buying liquor. Tt was recovered with a stomach How many ct of five in your home? You don’t know. But there are & great many chances—too many with which to gamble. Why not @ very little and if fire comes, your policy may mean your sal- vation. There is no better pro- tection than the sound indem- nity of dependable fire insurance, Let this agency tell you about it. You will be under no obligation. Better insure in the Hartford Fire Insurance company. of any home and an MURPHY “The Man Whe Knows Insurance” 318 Breedway Phone 577 With the purchase of six o On case lot purchases we will These discounts will be given by the following dealers: . B. K. Skeels E. E. Ricker ° By Williams I Tord HER THEY WERE FER PROTECTION. AN SHE'S JOST DUMB ENOUGH TT HNOW WHER SHE'LL NEEO Vervilos, residents of Bismarck for many years. Vervilos was cook at the Van Horn Hotel, which now is the Prince Ho- tel,.from 1920 to 1922, and Mrs. Vervi- los also has had considerable exper- fence in the restaurant business, DEOWNS IN MISSOURI Lewiston, Mont., Sept. 8.—(#)—The body of Archie W. Harris, 55, Wini- fred farmer, who drowned in the Mis- souri river Sunday while fishing has been recovered. He leaves a widow Money to Loan Before your mortgage comes due see us for re- We make first INSURANCE First Investment Corporation H. G. Hanson, vice president Modern Housewife Eliminates the danger of Burned-out Lamps » and e y fixture, - more lamps a. disc: : allow 15% discount. mpty sockets Spore lamps should be on hand In every home at all times. These lamps may be purchased in the new toy cartons In'sizes to fit the requirements nint of 10% will be given. Melville Electric Shop N. Dak. Power & Light Co, PLAY’ SCHOOLS TO BONDED HERE . Fifty representatives trom commu- nity clubs, farm organizations, home- makers and 4-H clubs have been dele- gated to attend a “play school” to be held in Bismarck Sept. 15 to i3, H. O. Putnam, county agent, has an- pee is Project is designed to leaders in planning community rec- reation programs in their communi- tes and will be under the supervi-| sion of the extension department o! the state agricultural college at} Recent years have seen a gro interest in this form of communit; activity, H. E. Rilling, state 4-H club' leader, said, and it is: expected that! considerable progress will be made through the activities. of men and women who attend the school. Attendance at the school will be} restricted to delegates, according to)! eee |] Eves Examined Glasses Preseribed The eye is an organ you can't afford to neglect. Dr. H. J. Wagner Optometrist Offices Opposite the G. Pp. Hotel since 1916 Phone 33 Bismarck, N. Dak. A Salesman | 50.-persons may take part in the ‘training school as it will be impossi- ble to. accommodate larger number. Schools: will be conducted in Val- ley City, Devils Lake, and Park River, a8 well as in Bismarck. One Cent a Day Pays - Up to $100 a Month The Postal Life é Casualty Insur- ance Co, 9842 Dierks Bldg., Kansas City, Mo., is offering a new accident Policy that pays’ up to $100 a month for 24 months for disability and $1,000.00 for deaths—costs less than| lc a day—$3.50 a year. Over 86,000 already have this protection. Men,! women and children, aged 10 to 70,|:. eligible. name and relationship and they will send ‘this policy on 10 days’ FREE) inspection. 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When considering lighting, ask a Claude Neon Lighting repre- sentative . . . he will formu- late a new type of display for you with this modern light, that will be most effective Bismarck Tribune Office SCHILLING FIRM CELEBRATES ITS and economical. CLAUDE NEON LicuTs || 1 14 Fifth Street BAD IN YOUR MOTOR OIL Petroleum jelly—that thick, jelly-like salve so well known to beauty experts—is the sub- . stance which gives motor oil a rich, heavy body when cold—but turns water-thin in a hot engine. Sinclair refiners remove petroleum jelly from Sinclair Opaline at as low as 60° F. below zero—a temperature much lower than “ required for removing wax. Hence Opaline is more fluid at low temperatures and has a better body at high engine speeds. J. A. Kohler Agent Sinclair Refining Co. Phone 73 or 1358 100 Third Street - SOTH BIRTHDAY Western Concern Sees Confidence Borne Out by Time Schilling and ‘Velkeann, E is i TEBBEE 3 B i | Hf | , I a i i t i ef if | iB , | ts i H LT AUGUST SCHILLING (above), GEORGE F. VOLKMANN til [ E U g E H i geueey E i Fie E iy ie rT I i i a i eva ¥ze8 ia i Git. i : H ee ie vee ut BL FE “ae ie ; i 5 Ee FE i oa ge i iE 3 Z e é é ; E Hl g & 5) i abe