Volume XVIII.-NO. 52.
Rotary Works For
World Peace Says
District Governor
Olin H. Broadway Visits
Edenton Rotary Club
Thursday
Rotary Clubs in 83 countries and
geographical regions throughout the
world are united in an endeavor to
promote international understanding,
good will and peace.
This was the message of Olin H.
Broadway of Henderson, Governor of
district 278 of Rotary International,
who addressed the Edenton Rotary
Club during his official visit Thurs
day of last week.
Governor Broadway’s address fol
lowed a conference with local Rotary
officers, directors and committee
chairman.
In addition to the activities of Ro
ary’s 7,364 clubs in their own com
munities to promote this objective,
Broadway explained, over a
«ix-year period Rotary International
/s spending $1,500,000, principally to
create better understanding among the
jjeoples of different nations.
One of the ways in which this mon
ey is being spent is on Rotary Founda
tion Fellowships, which enable out
standing graduate* students to study
for one year, in countries other than
their own, as ambassadors of good
will. Since this program was estab
lished in 1947, 284 fellowships have
been awarded to students in 42 coun
tries, with grants totaling more than
$700,000, the District Governor said.
“Our 278th District of Rotary In
ternational has also developed a Stu
dent Exchange program sponsored and
financed by the more than 1,500 Ro
tarians in the district,” he said. “This
provides for undergraduate students of
other countries to be able to study
for one year in our district to learn
more of the social, economic, and edu
cational life of our country.
"This will* enable young leaders of
other countries to get a better un
derstanding of our way of life. Our
Student Exchange Committee has d one
a grand job in accomplishing this
objective.”
Governor Broadway stressed the
view that Rotarians have “an ex
cellent opportunity to spread the Ro
tary ideaib in their everyday contacts.
In their own business and professional
groups, the four-way test provides one
definite answer to high standards in
business,” ,he said.
“Devoted to service, Rotary pro
vides a common ground for 350,000
business and professional executives
throughout the world, regardless of
nationality or political or religious
belief,” District Governor Broadway
asserted.
tlasonic Officers
For Year installed
W. A. Harrell Succeeds
C. B. Mooney as Mas
ter of Lodge
Elected and appointed officers for
"Unanimity Lodge, No. 7, A. F. A
A. M., were installed at a meeting
held Thursday night. Officiating over
the installation ceremony was the Rev.
W. C. Francis of Momeyer, N. €., a
former member and past master of
Unanimity Lodge. He appointed J.
Edwin Buffi ap to serve as marshall
for the installation.
'Hie officers installed were: W. A.
Harrell, master; C. T. Griffin, senior
warden; W. M. Rhoades, junior ward
en; C. H. Wood, treasurer; Louis
George Wilkims, secretary; C. W. Ov
erman, senior deacon; W. O. White,
•junior deacon; William Adams and
Daniel Reeves* stewards and Robert
Smith, tiler.
Mr. Harrell/announced the follow
ing committee appointments:
Charity Committee —iW. A. Harrell,
C. T. Griffin and W. M. Rhoadej.
Finance and Budget Committee—W.
•S*. Griffin, W. M. Wilkina and R. E.
it Reference Committee—lW. P. Good
win. T. B. Williford and W. M. Wil
lrins
■Oxford Orphanage and Eastern Star
®>mmitt«e-C. w; Overman, J. A.
Cuyan and W. J. Daniels.
•yMaowers and Visitation Committee—
■FO. Elliott, W. J. Daniels and J. N.
At Thursday night’s meeting H. A.
Campen WM re-elected a s a trustee
■for a term of three vears. The other
feojmjftwsare W. M. Wilkins and J.
THE CHOWAN HERALD
a ...
What You Should Know About Taxes
Local governmental officials believe*
that, taxpayers should know the facts
about the taxes imposed bn their prop
erty for the purpose of raising county
and city revenue. Since Norh Caro
lina law requires property-owners to
list their property for taxation every
January, the time is ripe for a sim
ple explanation of the law. QPeople
who live within the corporate limits of
a city or town pay taxes on their prop
erty to both the county and the city
or town, but for purposes of clarity
this article is written in terms of
county taxation.
Ten of the most common questions
about the property tax are set out be
low*, The answers are designed to
help the average individual understand
his responsibility.
1. What is the property tax?
The property tax is a tax on proper
ty itself. It is not a tax on income
from property. Instead, it is based
on the value of the property as a mar
ketable item. That is why it is call
ed an ad valorem property tax. This
tax must be imposed uniformly on all
property according to its market val
ue.
2. What kinds of property are sub
ject to this tax?
In general, all property within the
county is subject to taxation by the
county. It is important, however, to
know that there are two main kinds
of property. One is called "real prop
erty,” meaning land, buildings, and
items permanently affixed to or con
nected with land or buildings. The
other kind of property is called “per
sonal property,” meaning movable pro
perty. Personal or movable property
is divided into two classes: (a) tangi
ble or touchable, personal property
and (b) intangible or non-touchable
property. Books, rings, clothing mer
chandise, etc., are examples of tan
gible personal property. Money, bonds,
notes, stocks, etc., are examples of
intangible personal property. The tax
payer should remember that the coun
ty does not tax intangible personal
property. The State collects taxes on
intangibles. The county taxes real,
property and tangible personal prop
erty. Some kinds of propertv are!
exempted from taxation by North]
Carolina law; they are discussed in
questions 8 and 9.
3. Where is property taxed?
Real property (land, buildings, etc.),
is taxed in the county in which it is
actually located. Tangible personal
property, as a general rule, is taxed
in the county in which the owner has
his residence. An individual’s resi
dence the place at which he lives,
eats, and sleeps—his home township.
If a property-owner is not a resident
of North Carolina, the county in which
his personal property is located is en
titled to consider itself as his resi
dence for purposes of taxing the non
resident’s personal property located
within that county. If a person main
tains more than one residence within
North Carolina, his residence for tax
purposes is the place at which he lived
longest duripg the year immediately
Preceding January 1. If a person has
left one county and moved to a new
county shortly before January 1 with
the intention of Jiving in the new coun
tv, his residence for tax purposes is
the county to which he has moved.
The residence of a corporation, part
nership. business firm, etc., is at the
"’ace of its principal office In North
Carolina.
the owner* has hi* residence. Tax-
Edenton, Chowan County, North Carolina, Thursday, December 27,195 L
should consult the following
list of exceptions to determine wheth
er any of their personal property is
taxable other than in the township
in which they reside:
(a) If a resident of North Carolina
keeps or uses personal property in
connection with a temporary or sea
sonal residence in a county other than
his home county (for example, at a
beach or mountain cottage), such per
sonal property is subject to taxation
in the county in which the temporary
residence is located.
(b) Personal property kept or used
in connection with rental real estate
in North Carolina is always subject
to taxation in the county in which that
rental real estate is located, regard
less of whether the owner lives in that
county.
(c) If the taxpayer rents or occu
pies a place of business for use in con
nection with certain personal property,
the personal property so used is sub
ject to taxation in the county in which
the place of business is located, re
gardless of where the taxpayer hap
pens to live.
(d) Farm products produced in
North Carolina, if taxable at all, are
taxable in the county in which grown.
(See also the answer to question 9).
(e) Music machines, drink dispen
sers and other items of personal pro
perty which may be used by the pub
lic generally or which are used to sell
merchandise to the public, and which
are placed on locations outside of the
county of the owner’s residence, are
taxable in the counity in which they
are actually located.
4. Where is a serviceman’s property
taxed?
A serviceman’s real estate is tax
able where the land is located. A ser
viceman’s personal property is tax
able at his residence. The fact that
he is stationed at some military camp
or base does not, by itself, have the
effect of changing the place of his
residence. Thus, if a resident of Coun
ty A is sent to camp in California,
County A is still entitled to tax all of
.this individual’s personal property,
even that which he has taken to CaK
jfornia with him. If a resident of
j California is sent to a camp in North
Carolina County A, the North Carolina
county in which he is stationed is not
entitled to tax the Californian’s per
sonal property unless (a) the soldier
actually changes his residence to that
county intentional or (b) unless he
sets up soma business off the post.
In this second situation, personal prop
erty. of the Californian used in con
nection with that business is taxable
by the county in which the business is
located, regardless of whether the
soldier's residence is there or else
where.
5. How does the county obtain a list
of property subject to its tax ?
North Carolina law requires each
property-owher to appear before the
county tax officials every January and
give them an accurate list of every
thing he owns. The county designates
some resident of each township to
serve as ‘list taker' for the property
in that township. This list taker ad
vertises in advance the times at which
he will he at certain stated places in
his township for the purpose of in
terviewing property-owners about
their taxable property. It. is the prop
erty-owner's responsibility to appear
before his township list taker some
time during the month of January
gach year for this purpose.
| H the property owner fails to ap-
Ipear, or if he fails to disclose full
(•Continued on Page Four)
Body Os James T.
Gibbs Is Recovered
In Florida Thursday
Funeral For Mrs. Gibbs
Thursday; Mr. Gibbs
On Sunday
Information reached Edenton Thurs
day night that the body of James T.
Gibbs was found near Mondorgo Is
land in Florida late Thursday after
noon. Mr. Gibbs, together with Mrs.
Gobbs drowned late. Saturday night of
last week, when a boat capsized as
the cJuple was returning from visit
ing friends on a nearby island.
Funeral services for Mrs. Gibbs
were held in the Edenton Baptist
Church Thursday morning, when the
church was filled with friends and
relatives of the former Edenton cou
ple. Many beautiful floral tributes
reflected the esteem in which she was
held by a large circle of friends in
Chowan County.
The Rev. R. N. Carroll, pastor of
the church, officiated, with interment
made in Beaver Hill Cemetery.
'Pallbearers were Tom Goodman,
Guy Hobbs, Henry Cuthrell, Richard
Elliott, Jr., Bruce Jones and H. A.
Campen.
The body of Mr. Gibbs arrived in
Edenton early Saturday morning and
funeral services were held Sunday af
ternoon at 2 o’clock at the Williford
Funeral Home. The Rev. R. N. Car
roll, pastor of the Edenton Baptist
Church, officiated and interment was
made beside his wife in Beaver Hill
Cemetery.
Mr. Gibbs is survived by his father,
Preston Gibbs of Englehard.
Extension Agents
DiscussJ-H Camp
Concerned About Lade
Os Interest on Part
Os Members
Why doesn’t the annual 4-H En
campment attract 4-H Club members
as it did ten years ago? asks Coun
ty Agent C. W. Overman. This is a
question puzzling Extension Agents in
the Albemarle area. These agents met
in Elizabeth City last week and dis
cussed this problem. It was decided
that perhaps a 4-H Encampment for
Junior Club members, ages 10 through
14 only, might be more attractive to
the youngsters and that an education
al and sightseeing tour for Senior
Club members, ages 14 and up, might
be more attractive to the older club
members. A committee was appointed
to investigate transportation rates and
outline a three or four day tour to
the mountains, Shenandoah Valley of
Virginia, retuming-by Williamsburg
and seeing the “Common Glory.”
When this information is obtained and
the approximate cost arrived at, the
idea will be presented to the 4-H Club
members in each county and their in
terests determined.
MASONS CALL OFF MEETING
Due to the Christmas holidays, the
meeting of Unanimity Lodge, No. 7, A.
F. A A. M., has been called off to
night (Thursday). The next meeting
will be held Thursday night, January
3, when the new officers will have
charge.
TaxpayetPlviust List
Property For Taxes
Beginning January 1
Annual Meeting Os
Tidewater Council
Sunday, January 27
Interesting Program In
Woodrow Wilson High
School
The annual meeting of the Tide
water Council will be held on Sunday,
January 27, starting at 2:30 P. M., at
Woodrow Wilson High School in
Portsmouth.
A very interesting program has
been arranged and everyone in the
Council is cordially invited and urged
to attend. The doors will be open
at 2:30 P. M., and Registration will
begin at 2:45 P. M. All Council mem
bers, including institutional represent
atives a'nd members-at-large, are ask
ed to be present.
The remaining part of the program
for the afternoon is as follows: 3:00
P. M., business meeting of the Coun
cil Members; 3:00 P. M., movies in the
auditorium for all others; 3:45 P. M.,
i singers of the Booker Washington
' choral group; 4:00 P. M., opening
ceremony, including the invocation by
Bishop Brown, greetings from Aubrey
[ Graham, highlights of the year by
Harold V. Pace, installation of offi
cers for 1952 by Freddie Ferguson of
Pack 159 in Edenton, representative
of the three year program, and pres
■ entation of the Silver Beavers by,
• Forrest U. Ross.
Chowan NCEA Unit
Meets At Chowan High
i
The Chowan County N.C.E.A. met
December 6, at Chowan High School,
i Fourteen of the nineteen members
; were present for this meeting. The
i Chowan unit is proud of the fact that
I it has a 100 per cent membership of'
all the teachers of the county unit. j
: The president, Mrs. Marguerite j
i Burch, presided, and gave a very in
spiring discussion on a teachers’ self
evaluation.
The main purpose of the meeting
; was a study and discussion of the
Code of Ethics of the North Carolina j
, Education Association. This was led
i by Miss Louise Wilson.
Mrs. Burch announced that Miss
Patsy Montague, State elementary
i supervisor, will attend the meeting in
I February.
At the close of the meeting a de
l lightful social hour was enjoyed with
Mrs. W. J. Nichols as hostess.
1951 Woman And
Man Is Named By
Progressive Farmer
Dr. Mary Martin Sloop, founder of
Crossnore School in the Blue Ridge
section of North Carolina, has been
named 1951 Woman of the Year in
| service to North Carolina rural prog
| ress by The Progressive Farmer maga
zine.
, The award is announced in the Jan
! uary issue of The Progressive Farm
er by Miss Sallie Hill, Editor, Home
Department.
At the same time The Progressive
Farmer names L. Y. “Stag” Ballen
tine. North Carolina Commissioner of
Agriculture, 1951 Man of the Year in
service to North Carolina agricul
ture.
“In North Carolina, a state with the
• largest rural population in the na
tion,” said Dr. Clarence Poe, presi
! dent and editor of The Progressive
• Farmer, “Mr. Ballentine is one of the
; few state officials who actively oDer
i ates a farm—and can still do a first
■ class job of milking a cow!”*
' As commissioner of agriculture in
; addition to directing vital regulatory
' work of the department, said Progres-
I rive Farmer, he’s stresring three
I things: (1) cooperation between all
' agricultural agencies to speed up farm
' progress; (2) development of better
f and more extensive agricultural re
’ search, and (3) streamlining and
I strengthening marketing and process
i ing of farm products.
► ..... - ■■ -
TWO MASSES NEW YEAR'A IN
EDENTON CATHOLIC CHURCH
Tuesday, January 1, Feast of the
> Circumcision of Our Lord, a Holyday
. of Obligation, New Year’s Day, Holy
■ masses will be celebrated at 7 and 11
■ A. M., each including sermon oh "A
■ Good Beginning,” Holy Comniunion,
t followed by Rosary for Peace. Con
fessions 6:30-7, 10:30-11 >. M.
»
Month of January Is
Set Aside For This
Purpose
BLANKS'READY
Schedule Announced By
List Takers In Four
Townships
Listing of property for 1952 taxes
will be in progress during the month
of January, and for the purpose Mrs.
P. S. McMullan, Tax Supervisor, has
arranged a schedule with the four
township tax listers, so that every
taxpayer is urged to attend to this
important matter as soon as possible.
The tax listers are: First Town
-1 ship, Mrs. E. B. Jordan and Mrs. Gene
Cullipher; Second Township, Henry
Bunch; Third Township, T. A. Berry
man; Fourth Township, C. W. Parker.
Their schedules are as follows:
First Township—At the Court
House from 9 A. M., to 5 P. M.
tSecond Township—January 9, 16,
23 and 30 at Elliott Belch’s office,
Center Hill. January 3, 10, 17 and
24, at L. Evans’ store, Cross Roads.
January 8 and 29 at Walter Miller’s
store. January 4 and 25 at Elbert
Peele’s store. January 5, 12, 19 and
26 at Henry Bunch’s store .
Third Township—January 10 at G.
A. Hollowell’s store, Tyner. January
13 and 17 at Ryland store (Mrs. Spi
vey). January 5, 12, 19 and 26 at
Briggs’ store, Hobbsville. January
24 at Peele’s store, Tyner.
Fourth Township—At C. W. Park
ier’s home from 9 A. M„ to 5 P. M.
j According to law all real estate,
personal property, etc., which one
shall own on the first day of January,
must be listed. At. the same time all
male persons between the ages of 21
and 50 years are required to list their
polls. Return of property and giving
in of polls are required under penalties
imposed by law.
Blanks upon which a verified state
ment of property is to be made by
'each taxpayer can be secured from
| the list takers. Only females and non
j residents of townships and persons
physically unable to attend and file
their lists can appoint agents to list
property.
The tax listers are required to make
records for 1951 crop acreage and for
j this purpose farm owners or tenants
must furnish the facts. The follow
ing information will be required,
which is considered confidential and
not used for tax purposes:
Acreage for each crop harvested
during the calendar year 1951.
Number of cows, sows and hens on
farm on January 1, 1952.
Number of people living on farms
January 1, 1952.
It is earnestly requested that farm
reports be ready for the tax lister
when listing property.
Rotary Meeting: Is
Called Off Today
Edenton’s Rotary Club will call off
their meeting this (Thursday) after
noon due to the Christmas holidays.
At the next meeting of the club,
on Thursday, January 3, a rather
unique program will be held under
the direction of Col. W. B. Rosevear.
Mr. Rosevear requests every Rotarian
to wear to the meeting the loudest
necktie received as a Christmas pres
ent. That is as much information re
garding the program as he would
give at last week’s meeting.
Red Men Will Install
Officers Monday Night
Chowan Tribe of Red Men will in
stall new officers at its meeting next
Monday night at 7:30 o'clock. For
this occasion it is hoped many mem
bers of the tribe will be present.
The officers to be installed are: E.
G. Williford, sachem; Henry Allen
Bunch, senior sagamore; C. C. Wig
gins, junior sagamore; R. B. Hollo
well, collector of wampum, W. M.
Rhoades, keeper of wampum; J. Edwin
Bufflap, chief of Records and W. A.
Munden, keeper of wigwam. The
new sachem’s appointed officers will
also be installed.
VD Investigator Is
Sent For District
J. F. Giordano has been assigned
to the District Health Department as
venereal disease investigator. Mr.
Giordano, whose home is in New York
City, and who graduated at Long Is
land University, has been transferred
, from Alamance County. He Is with
V. S. Public Health Service. He
will report for duty January 7th.
°er Year.