^The Franklin Times in
A. f. J0HXS03, Editor m4 luiftr
THE COUNTY, THE STATE, THE UWIOH
LOCISBDKG, 5. C, r?U?iV, JILT H. IKS
PERSON IS LOSER
IN OPENING ROUND
? STOCK TAT TTftHT
Case Goes to Supreme Court
When Judge T. H. Calvert
ARtil'JCEST 18 SHAJiP
J ndirr XanaliiK Wub to K*?w Wky
Mr. Person ?.Hemb?r of Senate
DM >'et Take Dp Cndgel Against
Exemptions; Judge Clark's Keprint
the listing for taxation of all corpora
tion stock amounting to a billion dol
lars In value yesterday when Judge
VThomaj H. Calvert, resident Judge of
Seventh Judicial District, sustain
ed the demurrer offered by Attorney
General J. S. Manning, representing
the State Tax Commission and A. D.
Watts, Revenue Commissioner, against
whom the mandamus action T?as di
Judge Calvert sustaining after two
hours of argument stated thaU for a
long time he has been of the opinion
that in the face of a debatable issue
,t is improper for a Judge of a court
>:i. Trior to the Supreme Court to hold
: uitue unconstitutional . Tn this
c chen the presumption of consti
tu... lity is peculiarly strong by rea
son . . .he long years of legislative ap
prove. , :.e could do nothing other than
dismiss the action on the demurrer,
leaving the case, to go before the Su
preme_Court for final arbitration.
Senator Person gave notice of appeal.
?ftTgnmtnt Is Sharp
The argument was sharp in spots.
Judge Manning charged that the
Franklin County Attorney should have
aimed his charge at the legislature
which for forty years has approved
tho exemptions allowed, and, more
over, called attention 10 'he Tact that
Senator Person, in the 1917 General
Assembly, voted for the revenue act
which authorized such exemption.
Senator Person replied with the con
fession that when he - gat in . legisla
tive halls, he had not- then seen* the
light, and characterized the demurrer
of Judge Manning as an effort to
.lodge the plain mandate of the consti
tution and to enthrone the legislature
above the fundamental law of the
In addition. Senator Person, waived
in the face of the defense the pam
phlet reprint from "54 American Law
Review "'of 1920" in which Chief Jus
tice Walter Clark, avowed champion
ot taxation for corporation stock dis
cusses "Exemption. ?t stocks from tax
atlon in violation of the constitution
and contrary to all decisions 01 the
courts." This he Bled as a supplemen
tary brief in the case which will go
before Judge Clark himself sitting at
the head of the State's dupreme Court.
But Judge Maanlng came back with
a reminder of the Chief Justice's well
known conviction against the holding
of legislative enactments unconstitu
tional by the courts.
"He's not the whole court though."
Senator Person put In.
"I know he isn't and I thank the
Lord," Judge Manning returned.
Article Five, Section Three of the
Constitution, Senantor Person pointed
out in bis complaint provides that
laws shall be passed taxing by a uni
form rule, all moneys, credits. Invest
ments in bonds, stocks, joint stock
companies, or otherwise, and also, all
real and personal property according
to the true value in money.
Chapter 90, Section 4, Public Laws
of 1919 provides, he continued, that
?corporations, limited partnerships and
Joint stock associations, liable to tax
in capital stock under this section,
shall not be required to make any re
port or pay any further taxes on mort
gages, bonds other securities, credits
issued by them in their own right.
Neither- shall individual stockholder
be required to lilt such stock or to
pay tax on It.
The plaintiff further cited Chapter
92, Section 43 Public Laws ot 1919
which provides in sworn appraisal ot
capital stock for Its actual value In
money after the deduction of the as
sessed value of all real and personal
estate upon which the corporation pays
tax and the value of the stock legally
held by such of the State and also for
the deduction from the total a|nount
of the corporation's in other corpora
tions capital stock, the total amount
of its Investments In bonds of the
State, the United States, Federal
Farm Loan Bank and bonds ot the
joint stock land bank held as a con
tinuing investment for a period of not
/ less than three months prior to the
day on which the report Is retarne^.
Chapter 107 Public Laws of the Ex-]
tra Session of 1921 amending Section
42 to the Public Laws of 1921, he fur
ther held provides for the deduction
from the Items of surplus and undlvld- :
ed profits an amount not exceeding
Ave per cent ot bills receivable and
also the deduotlon of Investments by
banks In bond* of the State, United
(.Continued on Page Bight)
ytlJT. HARRIS WEDS.
It will be Interesting to the many
friends of the family to know that In
formation* was received In Louisburg
the past week that Lteut . Hunter H,
Harris, of the 29th Infantry stationed
at Camp McClellan, Annjston, Ala.,
was married on July 3rd, 1922, to Miss
Aline Bollman, of Belvedere, 111. The
marriage was a quiet one only a few
Intimate friends being present.
Mr. Harris Is one of Loulsburg's
most popular young men. and Is malt
ing quite an enviable reputation in the
Army. He Is the son of our townman,
Mr. 0. H. Harris.
The bride Is one of Belvedere's pop
ular and accomplished young ladles.
Louisburg joins their many friends
In extending congratulations.
1'RESIDEJiT OF .COLLEGE ARRIVES
The new president of Louisburg Col
| Inge, Rev. A, W. Mohn. from London, I
I Ky.. with his wife and two children,
Richard and Bettie, have moved Into
the Dungalow usually occupied by the
college president. The TIMES, on
behalf of the community extends to
him and his family a most cordial wel
come and hopes that his stay among
us will be mutually helpful rnd agree
Quite a number of ladles in town
have received Invitations reading as
follows: "Mrs. D. T. Smithwlck at
home Thursday afternoon, the 13th of
July from five until seven o'clock.
Mrs. R. W. Smithwlck.
MEETING AT PEAROE'S.
Rev. J. A. Mclver Is assisting Rev.
J no. Mltchiner this week In a meet
ing at Pearce's. He reports a large
attendance and much interest shown.
On Sunday afternoon he will return
to Carey's Chapel about twenty miles,
from Liouisburg toward Henderson
and assist the pastor in administer
ing the ordinance of baptism to about
twenty-five off thirty candidates for
church membership who were con
verted during the meeting there last
It will be an impressive service. It
is a pleasant ride from l^ouisburg and
it is hoped that many of the people
from town will see fit to attend.
VISITING MR. TAYLOR.
Mr. Dunham Taylor ha* had an in
teresting visitor in the perBon of Mr.
W . C. Qupton, of Rocky Mount. He
is 82 years old and is familiarly known
as Mr. Kip Qupton. He Is well pre
served and boasts that there is not a
wrinkle to be found In his face. He
has a genial happy disposition and Is
good company. He iffcs a gallant sol
dier and served through the Confeder
His wife Is 79, as well preserved and
full of life as he. A year or two ago
at a reunion of old soldiers at Rocky
Mount Mrs. Qupton danced with Qen.
Metz and others 1* an old-fashioned
square dance and seemed to enjoy her
self aa mush as any of the girls.
They are now llvlnf with their dau^
ghter, the wife ot Judge Jake Battle
i 'ear Rocky Mount. Mr. Qupton wus
for many years a merchant In Rocky
He had a brother, Mr. Spencer Qup
tcn, who lived In this county until his
death a few years ago. He has also
a brother, Mr. J. P. Qupton bf Lewis
burg, Tenn., who orwns, a large and
successful stock farm. He visited
his people In Franklin County last
Mr. and Mjs. Qupton are both Chris
t,lan Scientists and attribute their long
life and good health to this fact.
Qlvlng Burope moral support Is
much like standing on the bank and
cheering the fellow who Is yelling tor
* rope. ? Sioux City Journal.
OKBE* RANDOLPH SMITH,
C(F H. C? WAM CREATOR
1 OF "BTAqs UP BAJ W
Officially Proclaimed ()r%lut?r ti
Flair of CnltteM; at the twtit
Here In 1?1S? Major Smith Wrtto
History of lira to B? BmI Here kf
Tfte late Orren Randolph Smith, Ot
Worth Carolina, was officially proclaim
ed the creator of the- flag of the Con
federacy. the tamed "Stars and Bars,"
by the convention of the United Con
federate Veterans here In 1915. Ma
jor Smith wrote the story of the origin
of the flag in 1912, with the purpose of
reading it b^HNre the reunion gather
ing. but his hea\h tailed and he died
In 1913. GeneralU ulian S. Carr, com
mander of the Untied Confederate Vet
erans aod a personal friend of Mr.
Smith, read the manuscript to his
comrades seven years ago . 'l'Be Story
told by Major Smith, in part, wr.s as
"North Carolina gave to Dixie the
first national flag of the Confederate
States of America. The representa
tives ot the seven States which had
seceded "were gathered at Montgomery,
Ala., when they decided to "go It alone'
if necessary and organize a new coun
try, with a new flag. They formed a
Constitution of 'native white citizens,'
and advertised for a flag.
"In 1855-66 I was living at Warren,
0., the headquarters of the under
ground railroad, and from that time I
kept in touch with all the great ?vents
that forced ua into the war. l\ wae
an original secessionist. Having been
with Taylor in 1846-48 in that war that
gave the Southwest from the Rio
Grande to the Paciflc to the United
States' and with Albert Johnston in.
Utah in 1858, I knew that a soldier's
flag should- have the deepest, truest
significance and not simply a blend
ing of bright colors. His flag is his
Inspiration. It stands for home, kind
red and country. It had so much
meaning to me I hoped my Hag would
tell its story to all who saw it. So
(when I read the advertisement, 'Flag
Wanted,' I was ready.
"In 1861 I was living In Louiaburjr.
N. C., and I went to my old friend?
MIbs Becky Murphy, (now Mrs. W. B.
Winbome, of Wilson, N. C.) and ask
ed her to put the stitches in a little
Sag for me, and I tore the bars and
cut the stars while she sewed. The
idea of my flag I took Xrom the Trin
ity. Three In one. The three bars
were State, church and press.
"Red represented State: Legislative,
Judiciary and executive; white for
Church: Father, Son and Holy Ghost;
red. for the press: freedom of speech,
freedom of conscience, liberty of press,
all bound together by a field of blue,
the heavens over all, bearing a star
for each State In the Confederation.
The seven white stars, all the same
size, were placed in a circle, showing
that each State had equal rights and
privileges, Irrespective of sire or pop
ulation. The circle having neither
head nor foot, signified 'You defend me
and IH protect you.'
"After the model wag gone I asked
Miss Murphy to make me a large flag,
nine by twelve feet, and it was on Mon.
day. March 18, 1861, that I raised this
large flag to the top of a pole 100 feet
high, on the corner of Courthouse.
Square, in Louisburg, the county seat
of Franklin, North Carolina. The
dress goods for both model and large
flag I bought from BarroWs store, and
the two men that helped me and were
the most interested In the flags were
.W. J. Green, colonel C. S. A., and
Algy Strother, now living in Louis
burg. The pole I made by splicing
two tall saplings, taken from my moth
er's plantation, Ave miles from town.
"Over the large flag I had a long
blue streamer, such as an admiral uses
on his ship when homeward bound,
and on this I had a star -for the Old
North State, for thOugh she did not
secede until May 20, I knew she was
'Homeward bound.' March 18. 1861,
was a great day ffofrfff fffffLffff
was a great day for "Louisburg. the
town wag filled with people from miles
around. This Is the story of the old
'Eecesh Flag,' the 'Stars and Bars,' the
flag that led the men In gray through
the most difficult warfare.
"This was the first national flag and
until after Manassas, whan it was de
cided to use Beauregard's flag In bat
tle, It was the only flag of the Confed
erate Statea of America. It Is the
United Daughters of the Confederacy
have honored above all others; It will
never be furled as long as there Is a
'Daughter' to wear her 'U. D. C.'
badge, and so keep alive the 'Stars
' "Today It leads the Southern Me
morial Association and 'The Daugh
ters' In all their great battles for the I
right, rarislng monuments to our dead
comrades at Shlloh. Arlington, Oettyu I
burg and all over the country where I
lie those who gave their lives for our
cause." ? Richmond Dispatch.
SUNDAY SERVICES AT ST. PAI I/s|
Regular services will he held at St . !
Paul's Church, Louisburg, on aiudav
next. In the morning at 11 a. m. and
In the evening at 8 p. m., Rev. John
Hartley. D. D., officiating. Dr.
Hartley will preach at both services
and a cordial Invitation Is extended to
alt to attend.
THB FRANKLIN TIMES
11.60 Per Year In Advanoa.
rOl JTTT (OMIH.SIOIEE*.
The Board of County Commission
MorttU, w4tu >11 ? ? ? ?? ? .
After reading and approving minute*
of previous meeting bosines *u
transacted as follows :
Caleb Allen. Sr.. was before the
Board asking that the Coanty refnail
that portion of bis taxes in ? -]?Uy
Creek township whlch-hail Ui i u tuts!
1*1' e It nt ordered that the Amti
"tor sire a drawback for the Coontj
Callie Pearce was placed on oatsMe
P*?tx-r list at (4 00 per mo nib .
Oil motion of Wilder, seconded by
Fuller, W. H. Creekmore was ap
pointed a member of Cypress Creek
Road Trustees for a term of three
The Board received of A. F. John
too. Chairman Board of Elections.
ITanldin County, a check for $123. Mi
?fee? paid In by Candidates. ;
On motion John L. Alston was plac- 1
ed on outside pauper list at H.to pert
On motion of Fuller, seconded by
Tlraberlake that the County pay the
Registrars for three days services in
the Second Primary and pay lor aa
officer where they were needed.
*"0n motion it was ordered that
Franklinton Township Road Board he
instructed to meet Commissioner Hud
son on July 5th at 5 p. a.- in regard
to Sandllng bridge.
On motion of Hudson seconded by
Faller the Sheriff was authorized to |
Withhold advertising property tor ]
ffrxes for thirty days. I
**. With the assistance of the Sheriff
the Board drew the Jury for the Aa
gnit term of Court.
. The Commissioners received the re
port from the Cedar Rock Special j
Btehool Tax election and ordered the
?tectlon carried . They report 157 1
votes registered 110 voted for and IS
tftle report of Miss Pauline Smith. |
H<kne Demonstration Agent, was re
jhgVed and Sled.
Sfleport of Louisburg Township Road
trustees was received and turned over
?po the Auditor for bis audit and re
fieport of J. J. Holden. Superinten
jd?m of County Home,
Mod filed. He reports 12 white and S
..j'Report of Dr. J. E. Maione. Cou?~
tf HeaBh (Jfficer, was fecefred lit
fifed. Jie reports County Home and
Jail ii| good condition.
jDojpotlW or J. P. Timber take s?
aVMMfr Hudson, that A. C.* Ajn
ene be appointed Constable for Har
ris township to fill the unexpired
| term of P. J. King, resigned. He
j presented himself and took the asm!
jcath of office.
j ? After allowing a number of claims
thfc Board adjourned to meet again ok
Monday, July 10th. 1922 as an Equali
zation Board .
LIST OF JtROKS.
The following is a list of jurors
drawn for August term of Frank'tn
'Dunns ? W. J. Martin. X. W. Bed-|
| Harris ? Z. L. Cheres.
Franklinton ? F. C. May. B. F. Wil
Hayesrille? J. H. Pinch. W. K. j
IJement, H. M. Medlin.
Sandy Creek? /A. H. Harris.
j Gold Mine-^-W. P. Leonard. G. M- |
[ Cypress Creek ? W. S. Bowden. T.
I A. Moore, S. R. Wilder. W. H. Creek-I
Louis burg ? J. M. Sledge. P. 1
Allen, J. T. Strickland.
Donna ? G. A. Hagwood Speck AI-|
len, E. C. Jones, C. E. Strickland. M.
Harris ? C. E. Richards. G. R. A?
rtrawa' N. F. Pendleton.
Youngsrill? ? J. W. Wiggins. T. J. 1
Franklinton ? W. S. Goswick J
W. Mann. F. F. Moore.
Sandy Creek ? K. S. May.
Cedar Rock? R. W. Strickland J.
Loutsburg ? W. R. Perry. 3. W.
MR. ME A DOWN TO BTS WA?*-|
HOUSE AT VE1HUL
As was seen from our last
S. S. Meadow", who has si
tally conducted a t-^arc? w-,
for so long in Louisburg. baa
connected with Messrs. C. K.
son and W. B. Johnson ta the
Hon of a sales warehouse at V
the coming season. Mr.
a tobacconist of a broad
and la In position to do aa
the farmer as any other m
man anywhere ins assoc:
expert tobacco warehouse
C. B. Johnson haring
with the Uoulsburg market
veara ago. ft. you haven't read
advertisement took up last week
"tye and read It.
BABR HITTIYH 15 HP KII.LF* n!
I.IGHTM>'? | WO* t T tXTiriS
Hartwell. Ga.. July I*.? While wal
ed In her grandmother's lap yesterday j
afternoon. L. T. Gilbert.
Old daughter of Mr. aad Mrs. Clyde I
Gilbert, was struck by a bolt d light
ning and Instantly killed. Her graad j
mother was not hart seripwaly .
TV CO ii|M I ? rr? e
u>m wii ea*pr?td at the
meetia* of the
t?. C. This
at tV Iodine
Hotly. N. C-. wu
I? D. Tjwl of Ksanilk. Team., tke
at therThirtieCk Dtrtatoa ta the World j
TV resolutions utmftmt by tk< coa
mLot of ?mif?< mwi teUow:
"Where**. IV BmM (or tV co
raw rnma ir
the effect at the coUee
th? Butocag at -cotton, ta wisely
handled and oc a broad scale. vQl ta I
the lit of tha body uod to I
bailie prices thraaffh orderly
tk>3 and effect other beturaeata..m
respect to the nation 4 (rtausl croya
itadastry Vlktu that the prodacer* of
i their raw material are entitled ta a
fair recara tor their labor, thciefute.
I 'Resotred. that the American Cottoa
|3laaafacxarers" A iwi irlon. in aeno
? doc assembled- May 27. 1K2. cooa
laeiis the co-operatrre idea in the
! aartedag of the Soath'a creates crop
u a -*fp that will, teed to uam an
iadeqeate sappiy aad at fair prices.""
C. B~ BOWJLXD Mfl'UD
Jaij II. ? C. B. Honrii
aT Aiiaara Ga.. formerly of In man 4:
Howard. coGac broken, has bees etec- 1
mi &aiea rjiuger tor Ute NarU Ckr
niima All ha ma tad Georgia Catron
Growers Cooperative .
cordis u> MWCfBtt here by tke
Selection of Mr. Howard tor tb? job
of s^iteg. wiik Lbe approval of ike
Board of Directors for
at a ?f<iag of tbe d_ree
tors of tie thrw \ wra rinn-* ix At
'laata. wkidi vu anended by ?. H.
[Afris. Preaadeat. ud Dr. B. W. Kit j
f gore. Director of tbe Xortb CUoiza^j
? Assocsataoa .
[ Report cf tbe seiectaos of Mr. How
t arrf was zsade at a meeting of C&e t
f r?cters of tbe Tar H^el Assocaatacn
I aere today . Plans for ibe co-opua
I trre seUa^ of more tban bates
jot Xortk Carolina cotton were taken
?p by tbe Directors at tbe ? ght. It
| was deeaded to continne tbe
jCirnaip for another monti. aa*i ? is
^aased lo brmg tbe total xp to <W -
[ Mr Howard was^^^gbi*
1 for tbe poKitaoo of sales manager by '
J. E. I arban. well known cottoa bro- 1
;ker. of Gre?sboro. N. C. *r How
ard has been ia tbe cottoa buaeM for -
. aacwe Tban twenty years and as : M?% .
a? few years tbe Ira. of wfeacb he
as been am active amber. Us baa
bales of cotton
AMOHG THE VISZTOSa
m w o?* h? i
. C. If. Hobbs visited NaMrviBo
. Mr- F Egertoa left Tuesday tor
Re* and Mn . L.
at ftfuy Springs.
G. X. Bewn mad bafry spmc
iL In Raleigh.
Mr*. F. R. Pleasants is -visiting her
sxxher la GreenshoroV
Mr * J. Fletcher. o< Raleigh. was
ia Loaisbarg yesterday.
Rev. G P. Smrrh ud baflr m
rpo<l>s a short vacation at Bsaatort.
Mr C. W. High. of Raleigh. spot
Taeaday night * L his parents hers.
V35 Lacy Bart is the guest of
Mary Smith on a seaside outing
f Ms. Ma Bale and daughter. ?
Bessbe, is visiting friends in DanvlBe,
Va. . tips week.
I Mrs. C- C. Sirnms, of RoekyMount,
visxed her son, Editor A. F. Johnaa*.
ZI Oakfcsrst this~week.
Caroline and Joyc? Lane, at
Sytaczsga. Alabama, are the iftwets of"
Miss MartK Allen.
j Jfes Crichton Pearce returned hoaae
SmS; rrtnn ? lisit to Mrs. T. A_
Sills az Xashnlle.
Mr .H H. Hilton., who is traveling
la 9wtt Carolina, visited his peopia
hug this wvek-eod.
Mr. Octo Gantlier. of the U. 8.
Nary, spent the past week with his
taker. Mr. A. Gamier.
Mrs. G. R. McGrady and childreak
of ire visiting her parents.
Chief and Mrs. D. C. High.
I Mrs. C W Howard aad .
Cary Jr ,. of Danville, Va.. are ririt
Mr. aad Mrs. I>. P. Hicks.
Messrs G. 51. Beam. W. H. Allen.
jW. H. Tarborocgh. and B. N WTO
|?TT!sr? spat Tuesday in Raleigh.
I Mr C. C Hudson left yesterday tor
rNew York and Philadelphia. WUtlo
is gone his store will be cloaed.
I Messrs . J . A. Mitchiner and A. F.
J.tr5?o returned Sunday from a bus
iness trip to Northampton Coanty .
Mr. and Mrs. Leo Harrt. of Ral
r^t. rpeat a short time this week with
.their mother, Mrs. R. Z. Egerton.
Mrs P W Hicks and children have
rfcemed from a visit to her father.
Mr. Alfred Cooper, ot^ Halifax County.
Mr Clyde Pariey. of the Scale Child
I^ahoT Department, Raletgh was ia
u-vj Monday to confer with Snpt. E.
[C. Pem ? .
Jfrs. w. * Webb and daaghter.
Fliabnl Mrs E. F Thomas and
Mrs, M. J. Connaley. speat Tuesday
P~ H V Ban and mother. Mrs.
J A. Beam, and Miss Gladys Beam.
a< Ewtorp. ?r? risttinE his kntkw.
Mr. G_ M ~
Mrs. C. C Hudson ud little i
?r. Laalf, in as a Ttsft torn
Hstaai tracer. Mr. Prank TVftot.
of rWlsdijjhis. Pa.
Mr R P Snell and fasdly. of Kal
tuactarr of Air lie. speat the
?U their ant. Mrs. tfMi P.
Mr. J. D HIm. of Ha
r4 ikrasct Lpgishai n last
?w was henr from rTi i us
F>??ii will fee (lad to kaov i
Mrs (lairsn Myrick. of
who kw kns TtNtinf her
Mrs K z . fcjcfrton K>n<
UnMas. where she will spi
14m* With Mr . M\ rick s
The (art that
DO YOU KJiOW THEM
If 8i>.JUM >'ete of Their Correct
? N'i>m In i tiMnm.
We are publishing below a list of
names of people who have signed the
Cotton apd Tobacco Growers Co-oper
ative Market AssoclAtlons and who
tiave mail held up and undelivered, due
to wrong address, error in name or
are not known to the postmasters and
carriers. It will be greatly apprecia
ted if any' who reads this article who
may know one or more of the parties
will write or see A. F. Johnson, Louls
burg, N. C., and give him the correct
nsme and address. Just which Of
these are white or colored we- don'(
know, but in either case they are mem
bers and we want them to get the in
formation the Association is sending
-otrt^ The list follows:
Otho Epps, J, A. Collins, J. S.
StrlclHand, T. 1. Wllder,-W. E. Wheel
er, Jno. R. Carroll. C. G. Green, Isaac
Lee. J. W. Beaton, S. L. Nicholson,
Thomas Williamson, J. G. Pearce,
Howard Davis, I. H. Egerton, Charlie
Lilly, Buddey Obey, W. H. Wright,
Virgil Green. J- H. Harvey, Isaac
Branch, A. H. Pardee, Tommle Alston
James Smith, Charlie., Betts, Green
Brown, Oscar Neal, W. C. Wilson, L.
E. Davis, James H. Turner, E. L.
Davis, L. D./DavlB, Ed Satterwhite,
W. M7 IPrinc* Buck Alston, Eddie Win
stofi, J. H. Johnson, William Monroe,
S. C. Keanfey, G. O. Joyner, W. L.
Lancaster^. H. Bailey,