The Nonpartisan Leader Newspaper, January 27, 1916, Page 13

ofoofofortoofoodocfooddoofecdedfororosfoodeofeGoofreefoooododeodob oo B ol oode oo oo | | - Lisbon, - - - All Kinds of Automobile Repairs, Vulcaniz- iAskforf ‘- Little Sioux Biscuit 7, —— / Pure, sh, Krisp Packed in an “Aertite” Moisture Proof Package MANCHESTER BISCUIT CO. Fargo, North Dakota. Watch Us Grow i i i oofoofoee When In Fargo Ge To DEWEY’S STUDIO Photographs and Portraits Wedding Groups a Specialty Over Alex Sterns . ~Cor. Broadway and N. P.. Ave. Bixby’s Red Polls of A. R. Breeding My herd bull J. D. Merryweather No. 24396 is from 1400-pound cows and is getting the size in my herd. His dam is a full sister to the World’s Champion Two-Year-Old Heifer. His first three dams average close to 400 pounds butterfat in one year. J. S. BIXBY, :+ : LISBON, N. DAK. G. G. Wood Lillian J. Wood Wood & Wood Minot’s Pioneer Chiropractors Drugless Healers Brauer Block - - Minot, N. D. FRANCIS A. BRUGMAN, M. D, Eye, Ear, Nose and Throat Glasses Fitted 36 So. Main St. - MINOT, N. D. HIDES TANNED Send us your hides, we will tan’ and make them'into nice, warm, soft robes. We guarantee the workmanship to be satisfactory. Our process of tanning leaves the hide soft and pliable and we guarantee it to remain so. We make the Oak Harness Leather and Lace Leather. Robes Lined. Hides bought at the highest market prices. ; Sengd, for price list and shipping tags. THE LISBON TANNERY, North Dakota. $ JULIUS KLEMIN TUTTLE, N. D. GARAGE ing, Acetylene Welding, and Blacksmithing. Will Appreciate the Farmers Patronage oo : L] :.Al;z’urli.ty Goo‘t.i?*fl - KREMENETSKI . BROTHERS § Tuttle, N. D. GENERAL MERCHANDISE " Groceries, Full Line of Hard- ware, Shees and Clothing, - Enamelware, Tinware, - Cutlery. and Tools. Pherson of that” very few: assessors can handle. THE NONPARTISAN LEADER JorgensonDefeats Tax (Continued from Page 5) you would go back in your mind and assess under this schedule an auto- mobile garage, a livery business and, a hotel. In the case of the automo- bile garage you would assess the au- tomobiles under the .automobile col- umn. Then there is the question whether any assessment would be made under the classification at the end of the schedule, which ealls for any other property not otherwise as- sessed, covering tires, automobile ac- cessories, tools ete. “If the assessor is using the same rercentage for all assessments, would it not be just and fair to assess the automobile - under the classification bearing that heading? If you will next assess a livery barn under the old schedule, you will find the horses listed under the several classifications covering horses and you will find the carriages, sleighs, etc., assessed under another classification but do you not believe that this same livery barh should be further listed under the last classifioation on the old assess- ment sheet by a:sessing it for its harness, whips, robes, blankets, etc.? Again it appears to me that the as- sessment can be made just as honest- ly in a lump sum and ‘entered under single classifications. Defends Lump Plan “Would it not be easier for the city board, of equalization' of Fargo to have their automobiles assessed under such a heading? Would it not beveasier for the board of review to judge whether an automobile garage ad been assessed like another if the assessment covered all of the garage property and was entered under one heading? . “Other states do not agree with us in classifying progerty. instance, we find that one classifica- tion for horses, one for cattle, etc. In Wisconsin no classification is pro- vided for household goods and a large number of the items of personal prop-. ertf/ are assessed under the heading called all other property. I have be- fore me a set of instructions issued by the Wisconsin Tax Commission in comment: 1914, in which I find the following In Other States *““The column for all other personal property should: show more valuations of property than it does at present. The lack of these valuations has a tendency .to prove that items of per- sonal property, such as gas engines, harnesses, ete., are not being assessed at present.’ “In Montana we find seven classifi- cations for horses, six of cattle, three for wire fences and two for hay. “Do you really believe that it is more difficult for the assessor to as- sess an automobile garage, entering it under a special classification, than to enter part of it under automobiles and part under all other property?”’ County Auditors Reply (Continued from Page 5) will be greatly increased and the clerical work all along the line will be correspondingy increased.” Peints Qut Conflicts Auditor L. J. Thompson of Ward county writes: “In regard to equal- izing the assessments under the new schedule I do not see ‘how this can possibly be done, as, for instance, au- tomobiles are assessed under items 35, 64, and 66 and item 63 will conflict with the assessment goods. There are also many other items that conflict with eacli’ other, too numerous to mention.. This sched- ule i3 too deeP. for me, but as I pre- sume we will have to use it this year, as we have already ordered our assessment books and they have been printed, but it is certainly going to cause much trouble and inconven- ience.” M. C. McCarthy, auditor of Golden Valley county, was’'one of the first to protest to the state auditor and board: of equalization and he sug- gested the calling of the county au- ditors in convention, as has "been done. .In his letter to the Leader he says:. .Others Show Unfairness “I' venture to say there is not one assessor out of every 50 that will be able to properly segregate the data as required, into 95 classifications.” G. J. Mustad, auditor of Steele county, figures the schedule will make more work and expense in getting the assessment and that the lump assess- ments will make complications when' it comes to equalizing various classes of property. Auditor Spillum of Rugby foresees many complications and much additional expense under . the new schedule and feels that the lump assessment plan for businesses will be unfair; Auditor J.'C. McWhinney of Kidder county believes the lump assessments are an injustice. Auditor D. K. Me- ; Sargent. county writes the new schedule and, that much com- plication will result. He also thinks it ‘unfair to lump assessments. In Ohio, for. of household THIRTEEN kackaiada s o Lt L L S 2L BT T A R A AR A R S Ry EQUITABLE AUDIT CO.,Inc. "%k, 2uusne Farmers Elevator Companies’ Home of Auditing and Systems for Accounting. Write for References. +mmflfl%fl+%&+%@iimflflmm A. J. OSHEA ARCHITECT AND ENGINEER FARGO, NORTH DAKOTA THE UNION NATIONAL BANK OF MINOT CAPITAL AND SURPLUS $90,000.00 FARM LOANS negotiated at lowest rates.. Prompt ‘service. No bonus. MINOT, NORTH DAKOTA SEED CORN High test, high grade, northern grown 1914 seed corn. Minnesota N.13, Minnesota No.23 and White Dent @ $5 per bushel. Qnly a.limited, amount of this good seed on hand, so order today. We want clover and timothy seed N. J. OLSEN 0., MOORHEAD, MINN. + '+ Fargo’s Only Modern Fire Proof Hotel: :- : POWERS HOTEL Hot and Cold'Running-Water and‘Telephonéfll&-Every Room FIRST CLASS CAFETERIA IN CONNECTION. On Bmm One Block South of Great Northem Depot. i FARGO, N. DAK. e ofn e s oot ofp ool ool lpsafoBo e ool ofoevooe s oo e oo b e oo oo ol o oo oo oo ofoe G B Bl B Bk B = IIIIIIIIIIIIIIIIIIIIIIIIIIlIIIIIIIlllIHIIIIIIIIII_IIHIIIIIIII|II|II|“IIIIIIIIIII|IIlllllllllllflll Rural Credits 'Chartered: 1915- Farmers Rural Credit Association Authorized Capital $500,000 Minot, North Dakota FARMERS SCHOOLS Held under the Direction of this Association.” Lectures, Instruc- . tion, and Disscussion, Rural Life, Rural Crgdlts, Farm Nepes- sities, Production, Buying, Marketing, Taxation, Land Titles, Credit, Auditing, Banking, Management, Transportation, Farm Fi- nance, Co-operation, Farmers’ Organizations, angi. Legislation. FARMERS BANKS: Started under the Direction of this Association,- Farmers must control their own credit. e ; Nine-tenths of all business done today is'done on Credit. Who now controls this vast amount. of Credit? Ans.: The Interlock- ed banking and business interests of the country. This system is afl wrong. T ) - *mmfl“fl 5 = Cooperation Farmers, Become Your Own Bankers Farmers, join with your own neighbors in starting a Farmers’ Bank in your home town. Help remove the Boycott now ,agamst Co-Operation, Co-Operative Elevators, and the” Farmers’ Open Market at St. Paul. Farmers’ .Banks are now being organized -in several towns to be owned and controlled “by the farmers themselves. Organizers wanted. Call or write for- full particu- lars for starting a Farmers’ Bank or Elevator=in any locality. e e S SRS OO ![[IHIIIII!IIIIII_IIIIIIIIIL.L'_’ -, L A AR SRR RERR RO O 5 Increased Production—-Pro- fitable Prices for Your Produce A privilege to purchase your implements direet from the manufacturer, elliminating: large profits charged-by jobbing monopolies, expensive sales- » 32220 men and dealers is the propo- sition that confronts our good farmers to-day. The Wilberg Plow Attachment is a Practical Labor Sav- - ing Tmplement that every farmer should own. ; Our 1916 model will be sold direct to the farmers at prices we sold it to'the jobbers for. Thus enabling you to buy two machines for what you had to pay for-one. Wilberg Plow Attachment Co, Nome, N. D. ““IIII||||||||||||||IIIIIIIIIII“MIIIHIllfllllllllllllllllllflllllllfl“lllllllll!lllll“l“fll i r3 » i 2l al