^The Franklin Times in A. f. J0HXS03, Editor m4 luiftr VOLCXN LL 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 Sustains Demurrer ARtil'JCEST 18 SHAJiP BETWEEN ATTORNEYS 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 Is Involved. Of hlR 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 rected. 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 State. 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. Pereen's Complaint 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 able. AT HOME 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 week . 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 ate war. 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 Mount. " 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 week. 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 General Carr. 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 follows: c "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 and Bars.' ' "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| CHURCH 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 p?? 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 yeau.. 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 month. 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 ind against. 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 ?pre. fieport of J. J. Holden. Superinten jd?m of County Home, Mod filed. He reports 12 white and S |?olored inmates. ..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 Superior Court: First Week 'Dunns ? W. J. Martin. X. W. Bed-| jdingfield. | Harris ? Z. L. Cheres. Franklinton ? F. C. May. B. F. Wil der. Hayesrille? J. H. Pinch. W. K. j IJement, H. M. Medlin. Sandy Creek? /A. H. Harris. j Gold Mine-^-W. P. Leonard. G. M- | | Kaynor. [ Cypress Creek ? W. S. Bowden. T. I A. Moore, S. R. Wilder. W. H. Creek-I rrore.. Louis burg ? J. M. Sledge. P. 1 Allen, J. T. Strickland. Seeeud Week Donna ? G. A. Hagwood Speck AI-| len, E. C. Jones, C. E. Strickland. M. W.. Batton. Harris ? C. E. Richards. G. R. A? rtrawa' N. F. Pendleton. Youngsrill? ? J. W. Wiggins. T. J. 1 Williams . Franklinton ? W. S. Goswick J W. Mann. F. F. Moore. Sandy Creek ? K. S. May. Cedar Rock? R. W. Strickland J. L>. Clapton. Loutsburg ? W. R. Perry. 3. W. Young . 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 . \ t*TTt* n>rTirrru?s E3MKSC rM^tllTW; TV CO ii|M I ? rr? e u>m wii ea*pr?td at the meetia* of the abctimt A t?. C. This at tV Iodine Hotly. N. C-. wu I? D. Tjwl of Ksanilk. Team., tke at therThirtieCk Dtrtatoa ta the World j War 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 [ "Wbmaj. itadastry Vlktu that the prodacer* of i their raw material are entitled ta a fair recara tor their labor, thciefute. be tt 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 AS >ILI>I11UU 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 r?. Assomzioa. 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?% . I< 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 *?* K9?W. . C. If. Hobbs visited NaMrviBo tall ~ . Mr- F Egertoa left Tuesday tor Sp-!rr 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 ReaaJon. 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 is Raleigh. 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 is 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,

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