GOVERNOR WELL PLEASED OVER TAX REDUCTIONS Raleigh—Governor Gardner .ana lyzed the tax figures released by the tax commission and found in them a fulfillment of his pledge to reduce the taxes throughout the state. There is undisguised satisfaction in the governor’s office. His party has effected this reduction without a ^ sales tax and has imposed the taxes upon wealth. The executive is not afraid of the issue next year. He does not believe that within or without the party can there be successful at tack on the tax policy. He will match his own achieve ments aeainst the federal administra tion which, according to calculations of tax experts, has made a "drastic cut” of 1 per cent. The North Caro lina executive is in position to sym pathize with Mr. Hoover. The most radical of all the under takings, the superimposition of 100 county road systems upon the state has carried no embarrassments to Gov ernor Gardner. He cites the 21 cents road tax throughout the state and points to its abrogation. The one in crease in taxes was for debt service, but that is state salvation. Here is the way his excellency sees ' it: "The tax reduction brought about by the last general assembly, as tabulated by the tax commission, is very interesting in all its details and clearly indicates the downawrd curve of taxation on land and property in North Carolina. "As I understand the report from 83 counties, the last general assembly reduced taxes on the average through out the state 33 cents for schools and 12 cents net for roads, or 21 cents gross reduction for roads, making a total nr* reduction on the average of 45 cents on assessed valuation of pro perty in this state for schools and roads. "It developed, however, that the counties, many of them, in the past had nQt levied sufficient taxes for debt service, that is interest and prin cipal on debt, and this year they levied sufficient to take care of this county obligation. This has resulted in an average increase of 16 cents for debt. This item of increase, which the general assembly could not prevent, has operated to keep the total reduc tion from being as large as it other _ wise would have been from the sav ings brought aboo*»f rom roads and j schools. "The wisdom of the general assem bly in taking over the roads at this time has been made manifest bv con ditions in which we find ourselves. If the counties had been forced to rely on property taxes for road maintenance this winter, we should find county roads in many instances not main tained because of inability to collect taxes, jails bulging with county pri soners, and county road machinery run down and not in operation con dition. "Except for the foresight and de termination of the legislature to face the facts and act accordingly the taxes for this year would average $1.50 instead of $1.06. "In any event I do not hesitate to say that the 1931 general assembly reduced taxes on land and property more than any legislature since the establishment of ihe state, and no other of the 44 state legislatures that sat this year approximated anything like the tax reduction made by the representatives of the people of North Carolina.” And here is the way it strikes Dr. Fred Morrison, secretary to the state tax commission: "The 1931 tax rate for 83 counties, released today by the tax commis sion, show a straight average coun tywide rate for these counties in 1930 of $1.39 reduced in 1931 to $1.06. The tax reduction on property for this year averaged 33 cents on the $100 of assessed value as com pared with the 1930 rate. "The assessed valuation for 40 counties, for which figures are avail able, shows an average reduction of 4 per cent. Therefore, if the 1931 rates had been levied on 1930 values which would show the correct actual comparison of the 1930 and 1931 rates, the present average rate would be $1.02 instead of $1.06. The aver age reduction in rate from 1930 to 1931 based on the same valuation each year is, therefore, 37 cents for the 83 counties. "The average reduction for the six months school is 33 cents. The re duction for current operation of the six months term is 34 cents. The re duction for capital outlay is 2 cents, and the increase for school debt serv ice is 3 cents. "The gross average reduction in rate for maintainence of county roads is 21 cents. That is to say, the straight average levy for county roads last year was 21 cents. This year there is no property tax for road maintenance. "The levy for the county general fund was decreased 1-2 of 1 per cent. The levy for the poor was increased 2 cents. County debt service for general county purposes and roads shows an increase of 16 cents. There were small increase in other levies for special purposes. "Since the 21 cents reduction in the levy for rpads was offset by the 16 cents increase in the levy debt serv ice, and the small increase in the levies for purposes other than schools except the reduction resulting from the levy this year being made on a smaller assessed valuation. "In appraisnig the tax reduction effectuated by the 1931 general as sembly we find a straight average re duction of 35 cents for the current operation of the six months school term, and 21 cents for road main tenance, an increase of 3 cents for school debt service—making a total of a 19 cents increase in the total levy by counties for debt service— that is, for bond repayment and in terest, and an increase of about 3 cents for miscellaneous county levies. The average net reduction in the total county-wide levy for all purposes in the 83 counties, including the in creases for debt service, remains at 33 cents on the 1931 valuation. It would be 3 8 cents if the 1931 valua tiontion had not been reduced below the 1930 valuation.” i I CHAMBER OMMERCE OLUMN By R. E. L. NIEL Christmas! with its season of good cheer, its privilege of giving and its joy of receiving. Christmas! With young and old, recipients of Old Kris Kingles’ largess, with happiness in the very air and with the spirit of "Peace on Earth, Good will towards men” abroad. Christmas! With thank fulness to the Giver of All good gifts and with an abiding faith in His good ness and mercy. Christmas! the fore runner of the new year when the trials of nineteen thirty one will have become relics of the past and nineteen thirty-two will offer its hopes and opportunities for increasing blessings and prosperity. The South and its splendid position, even during these times of stress and trial, is portrayed in the following from the president of the Gulf States Steel Company printed on the front page of a recent issue of the manufac turers Record:— "The great importance of the South is indicated in its phenomenal growth in culture, wealth, diversified agricul ture and industries since the begining of the twentieth century. And just as the South reached the peak of its recent material prosperity in advance of the rest of the country, so at this time signs are not wanting to indi cate that the South will lead the nation back to prosperity and that the quick ening of a new agriculture and indus trial demand is near at hand. "Gulf States Steel Company is a Southern concern, drawing its raw materials from Southern mines, man ufacturing them with Southern labor and selling its products in Southern markets to Southern consumers. Its recent large investments in new plate and sheet mills prove its full confi dence in the South of the furure.” The Charlotte Chamber of Com merce has sent out cards asking for "Christmas Loyalty Memberships.’’ It is urging those who are not now on the rolls to become members at once and in addition are asking that those Farm Program Planned At Group Conferences Out of the group conferences of farmers, farm women and extension workers being held in North Carolina there are emerging some definite plans for better farming methods in the State next year and the years to come. "We are highly pleased with the way in which our sectional meetings have been received so far,” says Dean I. O. Schaub, director of extension at State College. "At each of the meetings there have been some 150 to 200 per sons who have met with us to hear the outlook fpr farming next year and to help us develop definite and sen sible suggestions to pass on to the State in our extension activities. At each of the conferences, we have had two or more good farmers from a county, two or more progressive farm women and the county home and farm agents.” members who are already co-operating with the organization increase their subscriptions where possible. The Salis bury Chamber of Commerce is not unlike its bigger neighbor and a few "Loyalty Memberships” at this time of Christmas cheer would do muck to make a happy holiday for those en trusted with the direction of the organization. It is wondered sometimes • i-i •• i • ii r n 1 • ii me ciLiz.ciiMiip ui sjaiio buryknown, are in the least interested in the need of the Salisbury Chamber of Commerce in these days of business trials for increased co-operation, for just a little material encouragement, for even a hearty word of commenda tion for the course it is pursuing for the common good of this community and its environs? No personal appeal will be sent to the many who should come enthusiastically to the aid of their city’s trade body, but if cities like Charlotte need to remind its peo ple of the desired expressions of "loy alty at this time, certainly Salis^urians might take the "hint.” A manufacturer of a Salisbury pro duct that already is selling to the capacity of its producers capital de sires to expand and only a small amount of capital is necessary, some thing like $2,000. The product has proven is worth and if the small amount necessary could be secured and incorporated into a stock com pany it would add just one more local industry that would surely increase in the coming years and perhaps at tain nation wide distribution. Are there a few citizens of means who might be interested? If so drop a postal card to the Chamber of Commerce and details will be given. Salisbury is fortunate that its Main street is part of the Piedmont High way, "The Main Street of the South” and also "The Main Street of North Carolina.” It is peculiarly fortunate that where the latter, U. S. No. 70 and N. C.. No. 10, turns off to the west it continues along a wide thor oughflre. Many cities are experienc ing criticism at this time for the nar row streets into which turns are made from the through travel route. Salis bury turns its traffic right and left at the junction of Main and Innes Sts. and no difficulty whatever is experi enced by the traveller. This situation gives the visitor an opportunity to see Salisbury’s principal business thor oughfares and whether they stop over a season or not, they take with them a birds eye view of just what a splen did city this is. Truly is Salisbury for tunate in many ways and with in creasing tourist travel it will more and more become known for its opportunities and its excellence as a place in which to do business, to live and to be happy and prosperous. City Licenses PENALTIES All persons, firms and corporations en gaged in any business, trade or occupation within the City are required to obtain a City License. City Licenses are due and payable during June of each year and a penalty of twenty per cent for failure to secure license is provided by law after July 1st. t Inasmuch as notice of this penally has not been published, the City Council has decided not to penalize anyone for failure to obtain license until after January 1, 1932. After which date twenty per cent penalty will be added to licenses. B. V. HEDRICK, Mayor. - STYLES in women’s clothes are no more changeable than those in popular songs. One year it’s the "Boop-boop-pe-doop” type and the next ballads. Lately the slow melodious style of number, referred to by musicians as a “torch” song is all the rage. One of the biggest hits of this sort has been “I Surrender Dear” which I in troduced some time ago. “I Apologize” is along the same line of thought, and it was with the popu larity of such songs as “I Surrender Dear” in mind that I have picked it as an outstanding number and one sure to be very successful. Written by A1 Hoffman, A1 Hoodhart, and Ed. Nelson, it has a beautiful melody that is easy to remember and a lyric that is nicely written ana intelligently handled. Songs like this one are especially appealing in the fact that they bring a bit of freshness into the “boy and girl” situation, through the suggestion of a lover’s quarrel. That coupled with the really outstanding melody of “I Apologize” leads me to pick it as my “Song of the Week.” Incidentally, when I sang it re- < cently on one of my Cremo programs, I I had more requests to repeat it than ; any number I have sung in some j time. ! Reviewed by ) ZEB VANCE CHANGED “TAR HEEL” NICKNAME TO WORDS OF PRIDE Asheville.—A political address by Zeb Vance in 1864 when he was seek ing re-election as governor of North Carolina, changed the term "Tar Heel” for North Carolinians from a symbol of derision to a name of pride. So explained Haywood Parker in an interesting talk at the Rotary club luncheon at Battery Park hotel. "Two years ago,” Mr. Parker began, "I was talking with F. Roger Miller about the origin of the designation 'Tar Heel.’ Neither of us knew how the nickname was started. Each of us determined to find our. we have tailed in that aim, though we have learned much else. In fact, I believe the manner in which the term completely changed its siginficance more interesting than the manner in which it originated. "In folk lore journals we find material which leads to the belief the term 'Tar Heel’ was used by the British before the colonies won their independence. Workers in naval stores plants often wore no shoes. Tar would stick to their heels. The name 'Tar Heel’ was applied to the poorer classes of people with derision. "Gradually the name came to be a Public Employes /To Get Holiday Because Christmas falls on Friday this year, city and county employes will be given two days surcease from labor, it was announced today. The county courthouse and the city offices will be closed Friday and Satur day of this week,and will not reopen until Monday, December 28. A Merry Christmas to You! term for all classes of residence of this state. It was always used as a taunting expression. "But today we are proud to be called Tar Heels. Our university stu dents sing 'I was Tar Heel born and Tar Heel bred—and I’ll be a Tar Heel when I’m dead.’ Why the reversal of meaning? "During the civil war North Caro lina soldiers were often uneducated and poor men. Their knowledge of military matters was not always so great, perhaps, as that of residents of other states which until then 'had made greater advance in culture. "Soldiers of other states would tease the 'Tar Heels’ but the Tar Heels usually managed a clever re tort, frequently implying a bit of tar on the heels of the other men would make them stick better in battle. At any rate, the North Carolinians adapted themselves to military rou tine and did become good fighters. "In 1864 Zeb Vance went to Vir ginia to address some North Carolina soldiers. They were eligible to vote and be sought their political sup port in the candidacy for governor. When he stood before the men, Gov ernor Vance hesitated. "I hardly know how to begin,” he said. "I can’t call you fellow soldiers, since I no longer am a fighting man. I can’t call you fellow citizens, since none of us are citizens of this state. "But—I can and will call you Iel low Tar Heels.” Mr. Vance paused dramatically and for a few monments there was silence. Then the soldiers stood as one man and thundered forth a mighty chorus of cheers. "For the first time the term 'Tar Heel’ had beeA used without its de risive significance. It had been en nobled into a word fraught with brotherly love and idealism. “And from that day to this Tar Heels have been pioud of their ap pellation. The old symbolism of the n.ickmme aided and even the sol diers themselvesi fought more val iantly as a result of Mr. Vance’s Tar Heel fellowship.” * * Yin W KKKKKM WWmSWW »» ««»»»»»» I O-P-E-N+N-G S-A-L-E) We are now located in our new store at 127 EAST INNES STREET | | where we have much more rooiji and can serve you better than ever before. § | Our Prices Speak For Themselves! | | Now is your opportunity to buy Valuable Christmas Presents at a Real | I Saving .. Not shopworn Furniture . . All New! 1 « ^-s i P^ w —il | KITCHEN CABINETS Fully Equipped | $23.50 » Of 3- Piece Velour Living Room Suit $39.00 value. $35.00 3-Piece Mohair Suit $69.00 value. $45.00 Odd Vanities $30.00 values. $12.50 Metal Smokers $1.25 | We Have a Lot Of Slightly Used Furniture at | REAL CLOSE-OUT PRICES! | Salisbury Cut-Rate Furniture Co. I E. Innes St. Phone 1099 I We Deliver Free In Surrounding Territory :<cc Overstuffed jC£ Chair and | Stool $30 value S' $|g.00 PUll-UP | CHAIRS $ E|.00 up w S GENUINE | SIMMONS IRON BEDS IN COLORS | $5.00 up Mattresses_$5.00 up 1 Springs-$3.00 up | : * SECRETARIES £ Walnut or Mahogany Values up to $55.00. f $21.50 $34.50 | _

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