The Bismarck Tribune Newspaper, January 6, 1936, Page 7

oo oe : In the Day’s Photo News (taly was reported to have called 13,000 more seamen to active duty on her battleships as the situation In the Mediterranean remained unsettied. Men are shown here manning big guns aboard the &. 8. Aquila, one of the nation’s big sea fighters. (Associated Press Photo) Rev. Herbert 8. Bigelow (above), who holds the balance of power in the Cincinnati city council, blocked selection of a new mayor by refus- ing to vote for either the choice of Republicans or of Charterites. A follower of Father Charles €E. 4 Cel. Mark Kimberling, principal keeper of the New Jersey state prison, told newspaper men the execution of Bruno Richard Hauptmann for the kidnaping and slaying of the Lindbergh baby, echeduled for the week of January 13, will be “no show.” He said no motion pictures er broadcasts would be made. (Associated Press Photo) Coughlin, Bigelow nominated, and voted for, ‘Associate: Press Phote) himeelf. rT] y = Hepburn (ecated), 17, sister of Katharine Hepburn, motion picture actress, is spending two PO gh) service pies Chicago’s famed Hull Hi She is shown (seated) interviewing needy walfe. With her in Lois Warren Shaw of Boston. - (Associated Press Photo) Brosdway, which lately has ceen made a kaleiduscope of color heater business booms, aguin lived to its designation of pre-neon sign days, “The Great White Way”, when the frst heavy snowstorm ‘eeason draped it in an ermine mantle, against which the glowing lights shone like a grande dam: ~dgwels. That's Broadway at ieft, looking north from 4¢th Street acroee Longacre Gaus Verret Assumes 2 Per Cent, Assistant Attorney General Charles | Thad Verret Monday ruled the 2 per cent } retail sales tax must be paid by North | Dakotans on all purchases of tangible property, except those exempted by statute, made outside the state as well as inside the borders. Verret also held under certain in- terpretations no driver's license might be issued to a motorist, resident in North Dakota, who had purchased his car outside the state, until the sales tax had been paid on the machine. Declaring his interpretation of the sales tax law in its application to levy- ing on purchases made outside the state was “not free from doubt,” Ver- ret also said “intent” of the legislature was that it should apply to all pur- chases coming within its provisions “irrespective of the place where such purchases may have been made.” His opinion was in response to re- quests from R. R. Smith, director of the state sales tax division of the state tax commissioner's office. | Assumes Validity of Law | Verret explained he was not dealing ! in any manner with the constitution-} ality of the provisions involved, but for the purpose of the opinion was fore the statute is constitu- al.” “Tb will be noted that neither In the title of the act nor in the definition of what shall be considered a ‘retail sale’ under that act, any mention whatever is made whether it shall apply only to sales consummated with- in the state of North Dakota, or whether it shall apply also to sales| consummated without the state,” Ver- ret said in the opinion. Although section two of the act apparently is restrictive, Verret said, which provides in substance “two per cent tax shall be collectible only upon the gross receipts from all sales of tangible property, not otherwise ex- empted ... sold at retail in the state to consumers or users,” nevertheless he held the title of the act and defini- tions of retail sales in another section to be sufficiently broad to uphold his} contention. Is Consumers’ Tax Verret said the tax “is essentially and exclusively a consumers’ tax.” Although the seller is charged with collection of the tax, Verret termed him “merely a collection agency for! the state,” and declared when the seller has remitted the tax he is “ab- solved from further liability to the state.” “From the very nature of the tax it can be said the consumer is the person primarily and solely liable to the payment of the tax itself,” the opinion continued. i “The tax is a personal obligation of the consumer, which obligation is ful- filled and discharged the moment he pays the tax to the collecting agency or seller, but if he does not pay the tax as required it cannot be said the consumer's obligation is fulfilled and discharged and that he is thereby re- lieved from liability.” Tax on Commodities He termed the sales tax “an ex- cise tax” an impost on the consump- tion of commodities. It is a debt due from the consumer, which is recover- able at law in the same manner as other debts,” and declared this in his opinion, to be the “‘intent” of the leg- islature. “In view of the nature of the sales tax, the same applies to all purchases made by residents of this state of tangible property not otherwise ex- empted, for use or consumption hy them, irrespective of the place where she contract of sale and purchase was consummated, and applies as well to purchases made out of this state as to purchases made within the state.” Regarding refusal to issue. drivers licenses to motorists owning cars pur- chased outside the state upon which the sales tax had not been paid, Ver- Tet said this would be determined by “interpretation given to the sales tax itself.” If the sales tax were held to apply only to sales consummated within the state, then the highway commissioner would have no right to refuse to issue | @ drivers license to such an owner, Verret said. “On the other hand, if the sales tax | is held to apply to purchases of motor véhicles made outside of this state by one of its residents, then the exaction of the sales tax before the drivers license is issued would be permissible and that provision of the drivers li- cense law could be enforced,” Veret* | stated. Pipe Shippers Obtain | Saving by Rate Cuts: New rail shipment rates on cast! fron pipe will save North Dakotans/ approximately 25 per cent of former costs, J. C. Winter, traffic expert of the state board of railroad commis- | sioners, said Monday. | The new rates, ordered by the inter- state commerce commission, will go) into effect March 20, Winter said, and grow out of a case involving carload shipments of cast iron pipe from Ala- | bama and Tennessee to North Dakota. | The commission held rates to be un- reasonable and ordered new reduced rates, Winter said. The North Dakota board intervened in the hearing on behalf of municipal- ities and other users of cast, iron pipe in the state. Reductions per ton from Birming- ham, Ala., to North Dakota range from 16.4 per cent to more than 25 per cent, with money savings of from $2.63 per ton to $5.48 per ton, Winter said. Average savings per car will amount to $100, Winter said, declaring “the reduction will be reflected directly to the municipalities and represents for them an important concession.” * J.S. FEVOLD investment, Real Estate, Insur- ance, Bonds, Auto and Truck + Loans Sales and Rentals, City and Farm Property Over Cowan’s Drug Store Bismarck, N. D. \day. Purchase Outside ‘State Is Taxabl e Lucille Ebeling to Sales Tax Is Valid in Direct Turkey Club Making Ruling Miss Lucille Ebeling was elected | { I OT STEN | president of the Menoken Turkey club, | the oldest 4-H turkey club in North Dakota, at the annual meeting held last Thursday at the home of Mrs. Anna M. Estell, local leader. Other officers elected were Virginia Estell, vice president; Dorothy Wood, secretary, and Eleanor Ebeling, treas- urer. Mrs. Estell was re-elected leader. Outgoing officers were Paul Estell, president; Luscille Ebeling, vice pres- ident; Dorothy Wood, secretary, and Orson King, treasurer. Following the meeting a pot-luck lunch was served. New Hradec Farmer, Frank Volesky, Dies New Hradec, N. D., Jan. 6.—(P}— Funeral services for Frank J. Volesky, 39, farmer who resided eight miles north of Belfield, were held here Sun- Pneumonia was cause of death. The widow and four children survive. LEAPS 149 FEET Whitehall, Wis., Jan. 6.—(?)—Leaps of 149 and 146 feet carried Leonard Bietila, Ishpeming, Mich., to the class A championship of the ski tournament here Sunday. Ishpeming entrants Swept the field as William Millman won in class B and Paul Bittila in class C. Paul Ahiers and Clarence Olson, both of Cloquet, Minn., placed second and third, respectively, in class B. GIVEN 30-DAY JAIL TERM Basil Small of Bismarck Saturday was sentenced to serve 30 days in the county jail on a charge of assault and battery brought by his wife. Sentence was pronounced by City Magistrate E. 8. Allen. (SENIOR ASSOCIATION ~ NAMES COMMITTEES Groups to Direct Special Phases | of Activity During Cur. | | rent Year | Eleven senior Association of Com- merce committees, chosen to serve for the current year, were announced Monday by H. P. Goddard, secretary. The committees were named at a recent meeting of the new board of directors, Date for the annual meeting has not yet been set but it is expected it will be held sometime the latter part | of January. Committees are: Agriculture—J. P. French, chair-} man; Carl WNelson, B, F. Lawyer,. Gsorge Duemeland, H.O. Putnam. | Aviation and Tourist Camp—Dr. H.} |. Brandes, chairman. Aviation: R.j |B. Webb, M. H. Atkinson, H. T. Perry. | | Tourist Camp: F. L. Moule, J. W.| Guthrie, J. R. Fleck. | City Affairs—George F. Shafer. jchairman; 8. W. Corwin, M.’H. At-, kinson, J. A. Larson, C. L. Foster, R./ E. Jack. Conventions and Publicity—George} F. Bird, chairman. Conventions: O.! V. Bowman, C. E. Ligon, J. L. Peter- son. Publicity: Frank Milhollan, F. G. Orr. : | Entertainment—A. R. Tavis, chair-| man; R. C. Kirkwood, F. A. Copelin, | W. 8. Ayers, Burt Finney. Highways—Paul Wachter, chair- man; Fred Peterson, T. R. Atkinson, J.C. Oberg. Industries arid Rates—H. J. Dueme- land, chairman; Theodore Quanrud, O. O Lee, C. C. Larsen, E. T. Mc- Canna, W. G. Renden, James Trimble. Retail Trade—F. L. Conklin, chair- {man; C. R. Robertson, B. O. Refvem, D. D. Prust, Burt Finney, R. M. Ber- geson, A, E. Anderson. | Water Conservation and Irrigation {—S. W. Corwin, chairman; E. T. Mc- jCanna, George F. Bird, J. E. Davis, Paul Wachter. Housing and Goodwill—F. L, Conk- Declines Invitation Because she is “too busy” on her farm, Mrs. Eugene Talmadge, wife | of Gov. Talmadge of Georgia, fiery critic of the Roosevelt administra. tion, declined an invitation to at- tend a White House reception Jan. uary 8 for wives of Democratic na tional committeemen, a post Tal- madge holds in Georgia. (Associ. ated Press Photo) lin, chairman; C. R. Robertson, K. W. Simons, J. A. Larson. GARNER WOMAN DIES ete FARM VALUES GAIN SLIGHTLY IN MONTH Most Grains, Livestock Prices Advance Due to Increased Demand North Dakota farm prices advanced slightly during the period from Nov. 15 to Dec. 15, the federal bureau of agricultural economics reported Mon- day. Twenty-two of 29 commodities showed gains, four made no change and three declined slightly. Durum wheat went up four cents and spring wheat two, for an average gain of three cents a bushel. Rye and flaxseed recorded slight gains and the Price of flaxseed now is at the high- est level in eight months. Feed grains were weak because of heavy supplies, corn dropping a little and oats and barley showing no change. Potato prices increased sev- en cents a bushel but still are low as compared with other commodities, Hay prices were a little firmer as heavy feeding of meat animals con- tinued. Alfalfa seed advanced sharp- ly but sweet clover seed weakened. With the exception of sheep and horse prices, all other meat animal and livestock prices strengthened. Cattle, calves, hogs and lambs rose from 10 to 70 cents per 100 pounds and milk cows averaged $1 a head higher, due to increased demand for milk and butterfat. Chicken and tur- key prices also were up slightly as were eggs and butterfat. The price of unwashed wool was unchanged at 21 cents per pound. Throughout the nation as a whole the price index was at 110 of the pre- war average, only corn, cotton, cote tonseed and eggs declining during the month. Changes in the price structure from Fargo, N. D., Jan. 6.—)—Mrs.\ December, 1934, to December, 1935, Adolph Tweden, 31, whose husband were indexed as follows: meat ani- operates an oil station at Gardner,| mais up 47 points; chickens and eggs died from pneumonia Saturday in a/ Fargo hospital, Maine has a 3000-mile coastline. up 16; dairy products up 11; fruit up |7; truck crops up 6; miscellaneous items down 5; cotton and cottonseed down 11, and grains down 27. STOP SAFE wis WEED CHAINS New Type Tire Chains Double the Mileage, Increase the Safety @ Look out for auto accidents when streets are slippery. Terrible accidents happen in: split-seconds when least expected. In fact, no one ever expects an accident —otherwise there would not be 882,000 accide: ing 36,000 and injuring 954, nts, involving 1,268,000 cars, kill- ,000 petsons in one year (1934). No one expects an accident—even though 1 car out of every 17 is doomed to be in one within the year, according to accident figures published by The Travelers Insurance Com- pany. 1 out of 17. Lack of tire chains on slippery roads causes more accidents than any mechanical defect including defective brakes, according to life insurance company’s analysis. So don’t lack them. Have them and use them. Get on the safe side and buy Weed Chains for your car. WEED AMERICAN \ Voont GAMBLE DEATH LOOK FOR THIS SIGN AT SERVICE STATIONS What if it does take a few minutes to put them on? Those few minutes | may save a long, long stop in the hospital or cemetery. Buy the new type Weed American Bar-Reinforced Tire Chains because they double the mileage, strengthen the traction and increase the safety. See how they protect you! The AAA Contest Board in Official Test No. 3143 reports that Weed American Bar-Rein- forced Tire Chains on rear wheels stopped a car in 45.87% less dis- tance than when no chains were used, and in 66. when chains were used on all four tires. That means stopping distance which means increased safety. » i Weed American Bar-Reinforced Tire Chains also pull you through drifts. Made by American Chain Company, Inc. Bridgeport, Connecticut, for passenger cars, trucks and buses. 8% less distance = shortened District Office: 400 West Madison Street Chicago, Ilinois Bar Reinforced TIRE CHAINS icensedto manufacture and sell Bar-Relaforced Tire C der United States and a and el Bar Reta nd sala tring Company; Domislon Sica Conapeay Letters Patent Led; American Chain Company, Inc.; Pyrene Manufacturing Company of Ci ‘McKay Company; The Chala Products Company; fanada, Ltd.