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At
The Burke County News n ... . , ,T , nn
The Morganton Herald Consolidated November 29, 1901
jy aper r UUUMiCU 111 JJUHVC VyUUllL
Subscription Price $1.50 per Year in Advance
VOL. XXXIV.
MORGANTON, NORTH CAROLINA, APRIL 10, 1919
NO. 43
' ' ; " ' ' ------ - v.
The newsherald.
MORIAL SERVICS
FOR FALLEN HEROES
,.wis Beach and Plato Wilson
tore Honored By Morgan
ton People in Touching
Services Last Sunday.
verv appropriate and touching
were held in Morganton
?. c for the cause of Ireeaom.
T1L6 First Baptist church at 2:30
the first fV P T1 Wiknn
;cll Melodist church at 3:30, im
tne. luu-inp- the first service.
EfeW following the first
K- which toxed the capacities of
kthefin which they were held,
ronton people welcoming tne op
??&v toay this mark of respect
0rlu." - ost rODUiar
, tVO OI wr... " r
4 hihlv esteemed young men.
r was beautifully appropriate that
V cprvlCcS auuuiu - ,
rcbeers where each of the young sol-
! held his cnurcn merayemii
....As-fl nc fit ii i rn sx. a v
lifp and wnere uuc
;-nday school anu cnuiv.
-ce bovnooa. ,
it the service iui
tne seim-c IV jw.-e,
a Bower, pastor of the church.
.kUt thp influence oi
-cKe
J HHUILill V v.
L.V "'t....:, TJcoV. o-hvp to
a a lite as ljwia fc
JilLv;i r ; w sketch of
n-t it; useiuiucaa
l.vrae. nc gave
u Ufe. and dwelt paiuwwj " v"r
fen that young people might get j
rvSuns Beach, who was a practic
pharmacist with a Winston-Salem
nrm at the time of his enlist-
r. volunteered ior service m x c-
short 'period of training at Par- j
'iaud he was sent to France and j
killed about October 9, no definite
"vitiation available as to the place j
i manner of his death. In JNovem-
ni sister. Mrs. John W. Williams,
; notified that he was missing m
ion Recentlv she received official
i::mation from Washington that he
:; Wn buried.
Newton Lewis Beach was the young"
son of the late Mr. and Mrs. IN. l.
" i j
aeh. He graduated m pnarmacy at
University of North Carolina ana
;ed the State board in June, iio.
his surviving brothers and sisters
... the ; service Sunday.
;". J. W. Williams and Mr. P. A.
ch. of Morganton; Mrs. H. L.
'.!man. of Hickory, and Mrs. W. G.
:;!ey, of Statesville. Others attend-
from out of town were Mr. nan-
i. .Mr. tianey, iviiss mcttjf uohcji, x
korv and Statesville; Miss LUa
.an and Mr. Hamp Hallman, of
:korv: Messrs. Eli Taylor and J. B.
lov 'of Connelly Springs.
A beautiful feature of the service
a duet bv Rev. and Mrs. tfower,
Knows." The church had been
tutifullv decorated witn spring
vers and potted plants.
ijunng tne nexx nour wicj -"
-e prowd srathered in the Methodist
::ch to do honor to Plato Wilson,
b died on March 24 in the Ameri-
base hospital at La Mans, b ranee,
tuberculosis contracted in service.
hverv touenmg part oi uus acivic
a auartet. "Over the River," sung
tour young men friends and asso-
of the young soldier Messrs.
kaville Clark, Newland Clay well,
Webb and Robert Patton. A
tch of his life was read by Rev.
M. Pickens, pastor of the church,
wed by an appropriate ku uy
K C. E. Gregory, pastor of the
Continued on fifth pagej
h ItED METHODIST DIVINE
OBE HERE NEXT SUNDAY
Pinson, General Secretary
tf Missions, Will Preach at
the Methodist Church
Sunday Morning.
Jr. W. W. Pinson. of JNasnviue,
1 serretarv of missions
the Methodist Episcopal church,
A, will preach at the Methodist
ch next Sundav morning at H
ick. It i pxnected that the day
be a notable one in local Metho-
as nrv rlrmht. the church Will be
'(led to hear the message of this
d minister. Not only Morganton
'M, particularly Methodists, are m-
Kiit Metho-
.u near Ul. i luauii)
People in the county are urged to
the service.
r. Pinson has just returned from
3De. whprp in pnmnanv with Bish-
ames Atkins and Bishop Walter
ftath, he went to war-affected
ppean countries for the purpose of
gating conditions tnerem aim
Sing a program for certain up-
g work which the cnurcn
to do.
commission was tendered every
sy and given every opportunity
festigate the actual conditions
& exist in the devastated areas.
were appointed to conduct
trough the Ul-iatea cities anu
towns of Belgium, Italy and
and every opportunity posi
5Pened to them to see where and
'Hts work.
nnson recently declared to a
paper representative that France,
vuia ana Itajy were eager ana
; to support American churches
reconstruction worK.
;4rriage license was issued this
M0 B. C. Snipes and SalUe Moose.
file Vvw r tt: -eii,t g nlnv.
.be given at Valdese Saturday
April 12th, by the students of
'Jfan school.
CAPT. L. A. BRISTOL
WAS ELECTED MAYOR
Green, Kibler, Duckworth and
Millner Chosen Aldermen
in Monday's Election.
Although interest was intense Mon
day's election for mayor and aldermen
of Morganton passed off quietly. Capt.
Li. A. Bristol was chosen mayor with
a majority over the combined vote
of his opponents, Messrs. W. A. Ross
and E. M. Hairfield. In Ward 1 Mr.
E. A. Green won over Mr. X. H. Cox,
Mr. M. B. Kibler, having no opposi
tion was elected in Ward 2, in Ward
3 Mr. Fons Duckworth was reelected,
his opponent being Mr. B. F. Davis,
and by one vote in Ward 4 Mr. H. L.
Millner was reelected over Mr. George
Patton.
The vote cast was as follows:
Mayor.
Bristol 181
Ross 86
Hairfield 69
Aldermen
Ward 1.
Green 67
Cox 49
Ward 2.
Kibler 77
Ward 3.
Duckworth 51
Davis 45
Ward 4.
Millner 26
Patton 25
Mr. F. W. Ross was registrar and
Messrs. J. L. Nelson and T. N. Hal
lyburton judges of the election.
The new board, composed of the
mayor and aldermen, will take the
oath of office.
Real Estate Transfers During Week
gam Taylor to Clara Walton, 1 lot
n Morganton.
j. p. Brittain to J. C. Digh, 2 tracts
n Morganton township
Alexander Dale to F. W. Hossfeld
and W. C. Ervin, 1 lot in Morganton.
J. M. Ross to M. A. Buff, 3S acres
in Morganton township.
N. T. Keaton to C. L. Gilbert, 1 lot
in Morganton.
Dysart Glass to Western Carolina
Power Company, 1 heirs share in
Lovelady township.
L. A. Briston, commissioner, to R.
V. Loven and Hilda Loven, 242 acres
in Jqhs, RHjre is-vpjship,, , , . .. . .
L. A. Bristol, commissfoner, to H.
C. Loven, 200 acres in Jonas Ridge
township.
L A. Bristol, commissioner, to Ed
Loven and others, 211 acres in
Jonas Ridge township.
WORK OF THE WAR
COUNCIL IN BURKE
Plans and Purposes of Council
For This County Repre
sentations at Conference.
The War Work council, represent
ing the Protestant forces in America,
were exceedingly active during the
war in carrying for a educational,
recreational and religious program
among the soldiers and sailors both
in home camps and overseas, and since
the conclusion of war the council has
assumed the obligation of co-operating
with the churches in every com
munity in helping to fit the returning
soldiers and sailors into community
life in every way which may be prop
er, with the realization that the com
munity can be helpful to them and
that the soldiers and sailors can ren
der great service to their communities
by reason of their training and expe
riences. Therefore looking toward the at
tainment of these ends conferences
are being held at various centers of
the United States, and in North Car
olina at Blue Ridge, attended by min
isters and laymen of every Protest
ant denomination, where discussions
are had and plans adopted by which
these great purposes will be put into
active effect in every county and com
munity. ,
Rev C. M. Pickens, Messrs. E. M.
Hairfield and H. C. Caviness, of Mor-o-anton.
have iust returned from one
of these conferences at Blue Ridge,
who, working in conjunction with a
director of the war council ana i. ivi.
C. A., will adopt a program along the
lines mentioned as shall apply to Mor
ganton and Burke county, and with
the full cooperation of the churches
of both town and county, which should
be and is assured for this work is
along no one denominational line, and
with the aid and sympathy of every
returning soldier and sailor, and ev
ery citizen, for this service and res
ponsibility attaches equally to every
one; the carrying on of this program
will result in . great good and attain
ment for the different communities m
Burke county.
Within a short time a complete pro
urill Hp published and plans
specifically explained to the end that
every citizen may bend every effort
ffn consummation of this
vuvraiu v-
splendid purpose.
TO CORRESPONDENTS
w irp crlftd to have news from
the county, but two letters are left
out this week for the reason that the
correspondent from Bndgewater
Route 1 failed to sign his or her name
and the Lower Fork letter came too
late. Please get your letters in not
later than Tuesday, earlier if possible,
and don't fail to let us know who you
are.
When your soldier boy comes home
let us know. We want to publish the
name of every returning soldier.
9
,t , -i
1p WF DONT BAND TOGETHER
.AND BIND OUR BAND
WITH "BONES TWEN
BAND MUST D58AND BE
CaU5E WF AflANDOWFO T
" M0RML-""
money tols-itilso 8ur5
UNIFORMS ETC. GflSS DONT,
IFWE APPRECIATE OUR BPiHD-
N0W IS THE" TIME TO
VARIETY SHOW FOR
BAND FRIDAY NIGHT
Home Talent Show Will Be !
Staged For Benefit of Mor
ganton Concert Band.
The general program of the Home
Talent Variety show which is to be
given in the auditorium Friday night
for the benefit of the Morganton Con
cert band, will consist largely of late
popular song hits rendered by good
singers assisted by a large chorus.
Also musical selections by some of
the town's most talented musicians.
We mention in particular the well
trained cat which will perform un
der the direction its trainer, Mr.
Walter L. Green. It took Mr. Green
over three years to teach this cat
anything worth while. After much
patience he succeeded in teaching the
cat to climb tall ladders; jump
through hoops; jump through a hoop
from one chair to another seven feet
apart, etc. So far as is known this
is the only trained cat in the world.
The performing cat alone is well
worth the price of the show. Mr.
Green will also perform his marvelous
juggling feats.
There will be a squad drill by local
ex-soldiers. Be sure and see what the
boys went through at the training
camps.
Come out and help the band, and
also spend an evening of enjoyment.
Tickets will be on sale at Webb's
Cafe.
NEWTON WON IN THE
DEBATES FRIDAY NIGHT
All Teams Away From Home
Newton Debated Hickory
Here Before Large Crowd
The annual triangular debates have
always been an interesting part of
the life of the schools of the State
and the debates of last Friday night
made no exception to this rule. For
merly Lenoir, Hickory and Morganton
composed this triangle but since the
school of Lenoir closed several months
ago Newton was assigned to this tri
angle. A feature of the debates was
that all teams spoke away from home.
At Morganton two young ladies from
Newton Misses Margaret Garvin and
Margaret Feimster upheld the affirm
ative while Hickory's negative was
defended by Miss Clarissa Abernethy
and Willie Shell. The speeches were
all good but the competition was be
tween Miss Abernethy and Miss Feim
ster. The affirmative won by a two
to one decision, the judges being Mr.
J. E. Erwin, Miss Mary Dickson and
Mr. E. M. Hairfield. A five-dollar
gold piece offered by the Morganton
high school students for best speech
was won by Miss Feimster. The query
was "Compulsory Military Training"
and was well discussed. The Newton
debaters were accompanied by Rev.
Mr. Ewart of Newton and Mr. Feim
ster, father of the young debater.
Prof. J. O. Rogers, of the Hickory
high school and Miss Abernethy, ac
companied the Hickory team.
At Newton tne niCKory amrmauve
met Morganton's negative. Harold
Williams and Edgar Thompson rep
resented Hickory while Morganton
was represented by Marion Pickens
and Daniel Denton. The debate was
held in the school auditorium. In
spite of the inclement weather many
Eeople of Newton were gathered to
ear the contest between their neigh
bors of Morganton and Hickory, ready
to accord to each speaker generous
applause. The debate was considered
a good one, each speaker showing a
well-grounded knowledge of the sub
ject and having a clear-cut argument.
It seemed to be the consensus of
opinion that Hickory's main speeches
were especially logical and forceful
but Morganton's boys possibly ex
( Continued on fourth page)
C WHAT 5 )
mm www.j. ww..j
ABOUT
THE
CT U
'THE COUNTY TO SELL
I BONDS FOR $80,000.00
This Amount to Be Expended
on Bridges, Roads and Coun
ty Home Tax Listers.
In pursu?ice with an act of the re
cent genefal assembly the county
commissioners at their meeting Mon
day ordered the advertisement of the
sale of $80,000 worth of county bonds,
this amount to be expended on the
building of a new county home and
roads and bridges in the county.
Attorney John M. Mull was author
ized to ero to Raleigh in the interest
of the State highway through the i
county.
In adding to res-ular routwe, bus
ines, the principal matters before the
meeting Monday were the appoint
ment of the township tax list takers
and of the county tax appraisers. For
the latter the new law provides that
the county board shall appoint two,
one a Democrat and the other a Re
publican, and the State commission,
will make an appointment. The com
missioners named Mr. J. D. Alexan
der, Democrat, and Mr. T. N. Hally
burton, Republican. The other mem
ber has not yet been appointed:
The following tax list takers were
appointed:
Morganton No. 1, R. Williams; Mor
ganton No. 2, S. P. Brittain; Love
lady, D. W. Lowman; Icard, G. L.
Stine; Lower Fork, Bryson Hoyle;
Upper Fork, Fred Poteet; Silver
Creek, L. P. Waters; Linville, J. T.
Wise; Upper Creek, Max Ramseur;
Jonas Ridge, L. G. Reid; Quaker Mead
ows, T. W. Drury; Lower Creek, Wil
liam Hood; Smoky Creek, J.B.Smith.
CONCORD PRESBYTERY
MEETS HERE NEXT WEEK
About Sixty-five Delegates Ex
pected Dr. Lingle to Be One
of the Principal Speakers.
Concord Presbytery will meet with
the First Presbyterian church here
next week, April 15-18. About sixty
five delegates are expected to attend.
On Tuesday night at 8 o'clock the
retiring moderator, Rev. J. M. Clark,
of Statesville, will preach.
Wednesday morning at 11 o'clock, a
communion service will be conducted
by Rev. C. M. Richards, of Davidson.
A popular meeting in the interest
of home missions, in which several
speakers will take part, will be held
Wednesday night at 8 o'clock.
Possibly the most interesting fea
ture of the meeting will be the ad
dress on Thursday night of Prof. T.
W. Lingle, of Davidson College. Dr.
Lingle is just home from France,
where he spent a year with the
French army in Y. M. (J. A. work in
the region of Verdun. There he was
under fire longer than any American.
He was the only man from the South
Atlantic States to lecture to the
French army in their own language.
The topic of his lecture here will be
"A Year Under Fire With the French
Army About Verdun." The public
is invited to hear him.
EPISCOPAL CHURCH NOTES
Mr. Jno. T. Oxford and Miss Blon
nie Propst were married in Saint Mar
garet's church last Sunday morning.
This was the first wedding to be cele
brated in the new church. Mrs.
Huffhson srave away the bride and Mr.
J. E. Erwin acted as best man. There
was a larsre and reverent congrega
tion. Prof. Hardie Turner officiated
at the organ and played Men
delssohn's "Wedding March" and
other fine music.
During the week an eight days
preaching1 mission is being conducted
at Saint Margaret's by the Rev. S. B.
Stroup, of Hickory. There will be a
special service for women only this
(Thursday) afternoon at 4 o'clock and
every night during the week a preach
ing service open to all at 8 o'clock.
At Grace church, throughout Lent,
there is daily morning service at 10:30
a. m. GEORGE HILTON, Rector.
affiz.
( - .-'-
THE BOYS WERE GIVEN
WARM WELCOME HOME
Returning Machine Gunners
Greeted With Demonstra
tion By the Home Folks.
The boys have been returning home
in such a scattered manner that it
has been next to impossible to give
them a public welcome. Last Thurs
day when the news that about 40 of
Burke's boys of the 115th Machine
Gun battalion were coming in on No.
21 several hundred people gathered
at the depot to greet them. The Mor
ganton Concert band furnished mu
sic and it was a gala occasion. So
many of the number left the train at
other stations in the county that only
6 or 7 got off in Morganton.
Burke boys of the 115th M. G. Bat.
who returned home that day were (as
nearly as we were able to get their
names) :
Hoyle Barrier, Ernest Waters, U.
S. Waters, Marion Branch, Owen
Berry, Thornwell Abee, George Kil
iveros ,Andy Hoyle, Donald Wycoff,
Avery Lowman, Max Swink, Fred
Williams, Kelly Bowman, Bryant
Boughman, Marshall Cline, Felix
Mull, Patrick Smith, Isaiah Carswell,
Mark Giles, Clay Ross, Sam Moffitt,
Marvin Kincaid, J. D. Winters, Robert
Braswell, Ben Epley, Joe Denton and
Ancil Clark.
Roy Nance, Tom Shuping and Rus
sel Epley of the 27th Div., came in
this week.
Among those of the 119th arriving
yesterday afternoon were William
Ward, Clifford Walker, James Gordon
and Jessie Newton.
Ernest Walker, of the 120th Field
Hospital, 30th Div., returned home
this week.
In the Lead.
It is interesting to note that at the
annual meeting recently held at High
Point of the Woman's Missionary
sociey, of the Methodist church, W.
N. C. conference, the reports showed
Marion district to have been first in
the number of adult missionary so
cieties organized last year, first in the
number of young peoples' missionary
societies organized, and second in the
organization of children's societies.
Mrs. E. McK. Goodwin, of Morganton,
is secretary of the woman's mission
ary work of the district.
Not only did Marion district stand
SP 'VPgh in missionary organization
in thf corifeWmceVVoilt'' in-'-the i
Southern Missionary council at Mem- ;
phis the Western N. C. conference
stood first in this respect among 44
conferences.
MRS. ALICE WILSON BATTLE
DIED SUDDENLY FRIDAY.
former Morganton Kesident, a!
Daughter of Late Major Wil
son Died of Heart Disease
While on a little social visit at the
home of a neighbor in Montgomery,
Ala., Mrs. H. B. Battle (nee Miss
Alice Wilson, of Morganton) died sud
denly last Friday afterenoon about 6
o'clock. She was sitting on the
porch of the neighbor's home, chatting
with friends, and was seemingly in
her usual health, having entertained
a little party at her own home the
same afternoon, when those with her
noticed that she was talking with ef
fort. In a few minutes she was un
conscious and within an hour dead.
Leakage of the heart was pronounced
the cause of her death.
Mrs. Battle was the daughter of
the late Major J. W. Wilson, one of
Morganton's most prominent citizens,
and was the oldest living member of
the immediate family. She was mar
ried here in the Presbyterian church
in 1885 to Dr. H. B. Battle, son of the
late Dr, Kemp Battle, of the State
University. For years they lived in
Raleigh. The husband and two chil
dren, James Wilson Battle, in France,
and Mrs. Nell Battle Booker, of Chap
el Hill, survive; also the following sis
ters and brothers, Mesdames R. L.
Gibbon and J. J. Hutchison, of Char
lotte, and J. L. Massey, of Fort Mill,
and Messrs. J. W. Wilson, of States
ville, A. E. Wilson, of Chattanooga,
and Alex Wilson of Gainesville Ga.
The funeral services were held at
the First Presbyterian church in
Raleigh Sunday afternoon and inter
ment made in the Battle plot in Oak
wood cemetery Raleigh.
Mrs. Battle had many friends in
Morganton, her girlhood home, to
whom the news of her death brings
deep grief.
TO MOVE TO CHARLOTTE
Friends here regret exceedingly
that Mrs. F. M. Scroggs expects to
move to Charlotte about the first of
May. Mr. Scroggs will continue as
steward of the State Hospital, which
position he has held since the found
ing of the institution. The Scroggs
family has owned a home in Charlotte
for some time and Mrs. Scroggs has
a sister there. By living there the
three sons of the family can be at
home more than if they continued
their residence here. Mr. and Mrs.
Scroggs have been living here for
years and their change of home is a
matter of deep regret to the town. It
is hoped that the move is only tern
porary.
Congressman E. Y. Webb leaves
Monday for Washington, where he
joins a delegation from congress to go
on a visit to Porto Rico. The visit will
be of an official nature and is made
unon invitation of the Porto Ricon
government. Mr. Webb will be away
several weeks. Shelby Star, April 4.
Buy more War Savings Stamps.
BRIEF NEWS ITEMS
FROM OVER BURKE
Items of Interest Gathered
From Different Sections of
the County By News
Herald Correspondents
BRIDGEWATER.
Mr. Astor Yelton, son of Mr. J. N.
Yelton, of Muddy Creek, and Miss
Mabel Hendrix, daughter of Mr. J, L.
Hendrix, of near Nebo, were mar
ried at Nebo last Tuesday night by
Rev. M. V. Snipes, leaving on train
No. 35 for Asheville. The marriage
was quite a surprise to their many
friends, who wish them all abunding
happiness. Mr. Yelton has recently,
accepted a position with Mr. R. J.
Reynolds at Winston-Salem and con
templates making that place his home
for the present.
Mr. Robert Seals, of the 27th di
vision of the A. E. F., returned to
his home here Thursday, having re
ceived an honorable discharge from
service at Camp Lee, Va.
Mr. Mark Giles, of the 30th division,
was in Bridgewater one day last
week. He received his discharge the
early part of the week.
Mr. and Mrs. C .D. Hemphill re
ceived a letter from their son, Bry
on, last week, saying he had landed
at Charleston and was now in a hos
pital at Camp Jackson suffering from
the effects of being gassed on the
10th of November, but hoped to soon
be able to return home.
Miss Charlotte Anthony returned
to Asheville Monday to the N. C.
I. Shcool after a vacation with home
folks here.
Miss Florence Hemphill, of Mor
ganton, spent the week-end here with
her parents, Mr. and Mrs. Will Hemp
hill. Misses Hannie and Ola Gibbs, of
Marion, visited Misses Margurite and
Charlotte Anthony Sunday.
Mrs. W. J. Ballew and little son,
Billie, were the week-end guests of
Mrs. Bud Lewis at Hankin.
Miss Lillian Hunter and brother,
Charlie, were shopping in Marion
Monday.
Mrs. Willard Cannon, of Marion,
spent Saturday and Sunday with Mrs.
Philip Cannon.
Mr. and Mrs. Frank Sweeney, of
Marion, and Mr. and Mrs. T. B. Mc
Daniel. of Camn No. 2. snpnt SnnHne
at the home of Mr. and Mrs. John W-
fiaj!ewi(i . " r-- -r.i , . ;. v
Mr:rJ&n Seagle, 'of Jfrugotf. S -C
io visiLing pareais, air. ana. ivivg
Joe Sc-gle, at Construction.
Mr. and Mrs. Ed Byrd arid children,
spent Sunday with Mr. Byrd's father,
Mr. J. A. Byrd, near Glen Alpine.
Mr. Joe Tate and two children, cf
Marion, spent Sunday at the home of
his father and mother, Mr. and Mrs.
S. P. Tate, on Muddy Creek
Mr .and Mrs. Raymond Rowe spent
Sunday on Muddy creek with Mr.
Rowe's mother, Mrs. A. E. Rowe.
GLEN ALPINE.
Morganton township has done the
right and safe thing by cutting out
two of the railroad crossings between
here and Morganton. The only cross
ing is at the Mission chapel and the
roaa runs straight to the McDowell
line. They are top soiling it now and
are doiner srood work. If t.hp nennlp
who lived a hundred years ago could
come back, what a revelation it would
be to them to see the good roads.
There are more people now, hence the
greater need for better roads.
Mr. M. P4. Hennessee s store came
very near to being destroyed by fire
last week. The top caue-ht from
(Continued on seventh page)
FUNDAMENTAL QUESTION
DISCUSSED TAXATION
Experts to Assess Property,
the Standard of Value to Be
100 Per Cent of Conser
vative Judgment.
By A. J. Maxwell.
The last article covered the organi
zation for the revaluation of real es
tate under the new act, except special
examiners. The act authorized the
Tax commission to employ for the
State special examiners to assist in
appraisal of properties the value of
wrich is difficult to ascertain. This
provision anticipates that in so far as
it may be found practical experts in
appraisal of particular rlasses of
property will be employed with the
view that all property of earh of such
classes will be acurately and equally
appraised m all parts of the State.
Capitalization of enterprises has been
handled in such wide variety of ways
that it furnishes in many cases a to
tally inaccurate index of the value of
the property represented. The suc
cess of the revaluation plan will de
pend upon the thoroughness, accuracy
and fairness with which it is done, and
it will not do to assess at full value
the classes of property the value of
which will be within the knowledge of
the assessor and to take a poor guess
at the value of other properties as to.
the value of which he will have little
knowledge.
The standard of value is 100 rer
cent, or as expressed in the act, what
the property would sell for at ordi
nary sale for cash. Forced sales, auc
tion sales, and sales on "the extortion
plan," or the allurements of time
prices are to be eliminated as a mat
ter of course. The act does not an
ticipate that unnaturally inflated val
ues shall be used, even when support
ed by some conditions of sale. The
rule is plain enough; the difficulty is
in the application. That element' of
value is in every case a matter of
sound judgment and iscretion, based
upon accurate knowledge of the prop
continued on fifth page.)
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