THE XEW ASSESSMENT LAW. ty and municipal board of equallxa-
tion shall have completed their du
Bill in the Ia gllturr tlutt lrovik- ties, and every year therearttr. to
that Awwumihms Mut U ISaisI submit to the board of county com
bat lUte Ij.utnd. Iruissioners a statemtnt ot the total
' revenue derived from taxation for
Whereas, present assessment of purp08e throughout the county
property for taxation In North ( ar- or ,n any ,aj,ng AlMrlvt , the
olina is Inadequate and unjust; a county for ,h8 year ,9, toKether
vast amount cf personal property wh a statement of tne assessed
bat not been listed real estate ha. va,uatlon of ,a prcperty. real and
been Inequitably valued, and under, ln tne Mia county or ,
I'AtiE FOR EfOXOMV.
this assessment the people bear the
burdens of government not In pro
portion to their ability and obliga
tions; and
Whereas, the rate of taxation Is
too high and In many communities
almost confiscatory under a strict
fulfillment of the law; this high
any taxing district In said county,
and the rate which should be lev
ied for the current year on said
property, real or personal, through
out the county, or In any special
taxing district in said county, for
the purpose of conforming to the
brovisions of this act. and upon the
late, together with inequitable vl-fuiuK of g!a,em;nt by ,h. Ba(d
uation. Is largely responsible for
concealment of personal property
and under valuation of real estate;
and
Whereas, this General Assembly
has determined that a just and
equitable assessment of property frr
taxation shall be made in this State;
that personal property shall be list
ed for taxation and that real prop
erty shall be properly valued; that
North Carolina shall no longer ap
pear as a pauper State, but a State
of wealth and progress, aa she Is;
that every man shall pay a tax In
proportion to the amount of his
property and that the unjust dis
crimination against the average man
shall cease: and
W hereas, we have determined that
the present exorbitant rate of tax
ation shall be reduced so as not to
cause fear of confiscation and be a
temptation to concealment and un
der valuation; and
Whereas, it Is Incumbent upon a
ereat State, especially In matters
hirh vitallv effect the life ana
growth of Its cltUenshlp, to guard
Jealously the equality of sacrifice
which it calls upon them to bear,
as well aa the Justness thereof; and
Whereas, there has come forth
from the people an almost unani
mous demand that every child born
in North Carolina shall have the
"equal right to have the opportuni
ty to burgeon out all there Is with
in him: and
Whereas. It behooves this General
Assembly to grant unto the people
that which they have Justiy demand
ed, and. by right are entitled to re
ceive; and to furnish to them the
sintws with which that demand
shall be supplied, at the same time
seeing well that further and addi
tional burdens are not unnecessarily
laid upon those whose shoulders al
ready bear unequal weight; and
Whereas, the response to this ap
peal from the people demands an
annual appropriation from the State
treasury of 8620.000.00; and
Whereas, we have determined to
place our revenue system upon a
buslnesB-like basis that all properly
shall bear Its Just burdens and that
equity and fairness shall prevail;
knowing that when the property is
listed for taxation revenue will
come at a much lower rate and suf
ficient for the six months' school
and for the obligations of a pro
gressive Christian State;
Now, therefore,
The General Assembly of North
Carolina do enact:
Section 1. That there shall be a
the value of all real
estate and personal property accord
ing to the true and actual value In
monev thereof, on the first day of
May, 1913, to the end that the tax
rate' In the State may be lowered
nr,i nil nrnnerty bear Its Just and
equitable share of the tax burdens
,.f tha State.
ec 2 The re-assesHiiient ninde
iinfl.r the Drovlslons of this act
shall apply to and govern the taxes
for Slate, county, townsnip, spemi
tax district and municipal purposes
to be levied and collected tor me
year 1913, and until the next assess
ment.
Sec. 3. Except for the purpose of
providing for six months' Bchool
term throughout the State of North
Carolina, the taxing authorities In
ro taxing district in the year 19 U
shall assess or levy taxes upon the
poll and upon property, real or per
sonal, assessed for taxation, which
shall exceed the aggregate amount
or taxes levlded ln year 1912. plus
five per cent; nor In the year 1914
asses or levy ad valorem taxes
upon the poll and upon property,
real or personal, which Bhall ex
ceed the aggregate amount of
taxes on property levied by them
In fhA vear 1912. plus eight per
tne ih.iii
Teacher- What does the word
celibacy" mean?
Class The state of condition of
being single.
Teacher Correct. Now, if you
wanted to express the opposite of
word
county tax commissioners. It shall
oe the duty of the board of county
commissioners to thereupon fix the
rate of taxation so as to conform
in all respects to the requirements
of this act.
Sec. 5. On the first Monday In
August, 1913, or as soon thereafter
a the State, county and municipal
boards of equalization shall have
completed their duties, and every
j tar thereafter. It shall be the
duty of the mayor or other execu
tive officer of every city or town ln
the State to furnish to the board of
aldermen, or other governing body
of said city or town, a statement of
the revenues derived from taxes on
the poll and on property both real
and personal, for town or city pur
poses, during the year 1912. togeth
er with a statement ot the assessed
valuation of all property, real or
oersonal. within the said city or
town for the year 1912. and a state
ment of the rate which should be
levied uDon said property tor the
purpose of conforming to the pro
visions ot this act; and it shall be
the duty ot the board ot aldermen,
or other governing body of said
city or town to thereupon fix the
rate of taxation for the current
year so as to comply In all respects
with the provisions or tnis act.
Sec. 6. Immediately after the first
Monday In August, 1913. and every
year thereafter, It shall be the duty
of the county tax commissioner lu
each county and the mayor, or other
rvM-iitivn offices of each city or
town to furnish to the State tax
commission a duplicate copy of the
statement made to the board of
county commissioners for the coun
ty or the board of alderman or oth
er governing body of the city or
town, together with the rate of tax
ation fixed by the board of county
commissioners of the board 01 aiuer
men or other governing body of the
citv or town at their regular meet
in on the first Monday 111 August
of each year as aforesaid. It shall
be the duty of the State tax com
mission to see that all the require
ments of this act with respect to
the rate of taxation so fixed, and
the totjil amount of revenue to be
collected, conform In all respect to
the provisions set forth in this act
with resnect thereto,
Sec. 7. From and after the pas
sage of this act no county tax com
missioner, auditor or other officer
shall place upon the tax list or du
plicate for taxation as of the year
!912 or as of any year proceeding
said year, any personal property
v hlch should have been assessed
for taxation as of such year, out of
which was not returned for taxation
therein: nor shall such officer
change ln any manner the valuation
for the year 1912 or for any pre
ceding year, of personal property re
turned for taxation ln such year, any
act heretofore passed to the con
trary notwithstanding; and all acts
or partB of acts ln so tar as tnej
relate to the assessment and valtia
tlon of personal property for taxa
tion for the year 1913, or any pre
cedent year, and In so far as me
are Inconsistent with the provisions
of this section are hereby repealed
Sec. 8. All laws and clauses of
laws In conflict with this act are
hereby repealed
Sec. 9. This act shall be In force
from and after the date of Its rati
f lent ion.
for Sale.
Having decided to change loca
tion and business, I offer tor sale
In the next thirty days my home
place on easy terms. This place
WAR DEC1ARED
CATAKKH (Jeriiis Must Ik- Von
uucrtxl or Health Will be Destroy.
Ml.
If you have Catarrh you must van
ouish an army of persistent, de-
omt' Provided, mat
authorities ln any taxing district istructlve microbe before you can be
believing that the maximum amoum , neaitny.
You might as well choose your
weapons, declare war ana aejxoy
North Carolina Kt rvM nUtive Hem
lug to tin Une ta .pirqrutioiis.
Ilaleigh News and Observer.
Whll or. mtirh ia hin hear,! ..'ctlibary. or singleness, what
to the extravagance of Democratic I ould you use.
majority of the House in approprl- Bright pupil Pleurisy.
ating the public money for public!' - - ! - - -
?:!a'?h Valuable Real Estate
riUIUCIIl, V UllftlCBSIIIUU IflftC,
North Carolina, has hewn straight
to the line of the economy pledges
eu which his party made the last
congressional campaign. Mr. Page
was a member of the sub-committee
ot the committee on appropriations,
which drew the sundry civil bill
the largest bill annually drawn by
tl.j, .n, ... It t linDillM nf Mr
i,uA-. ..i " ,. . ..." 1.1 'can be made a beautiful home. It
" ft ' a oiauu 1 V. 1 . u II VI III J n u II I .... v
by Congressman Sisson, of Mississip
pi, in the following, when the bill
v, as before the House yesterday:
'I do not at this time care to enu
merate the various committees,
nor do I care to reflect upon
those committees. I want to
make these remarks in defense or
the three Democrats ot this com
mittee that brought In this sundry
bill. They are the gentlemen from
North Carolina (Mr. Page), and the
gentleman from Kentucky (Mr. Sher
ley. 1. The gentlemen from Illinois
stated that the minority members
were milling that the majority mem
bers make up this bill.
"The last bill that they brought
into this house saved $33,000,000
over the 1 1 42.000.000 urovlded bv
the last ReDUbllcan committee. Tbi:i lot iv x
bill was criticized on the floor by
some Republican members as a
cheese-paring measure for the pur
pose of election, but when this bill
comes before the House after the
election It comes with $6,800,000
less than the former bill, and yet
no man can say that anybody or
any department In the public ser
vice has suffered by the treatment
it has received at the hands ot this
committee and its distinguished
chairman, who has worked almost
day and night out of 30 days en
deavoring to carry out the pledges
ot the party, they ought to receive
the commendation of every Demo
crat here.
"I do not believe there Is a more
iolent enemy to extravagence on
the floor that I am. I voted against
Hie river and harbor bill, I voted
against the public building bill, and
I will vote against the naval bill
unless it is reduced ln amount. Not
only that, but I have voted against
the pension bill. I deserve no
credit for that because there are
veiy few pensioners ln my district,
bui 1 should have done so had there
been ln my district. 1 am not criti
cising the men who voted for It, but
I do say that no criticism should be
made ot the distinguished chairman
ot this committee, who has perform
ed, such valuable services for the
public and for the country."
Health work Is no longer a mat
ter of sentiment among a few wo
men, or a hobby of certain men, but
It Is becoming one of tha biggest
problems we have In the State. Pub
lic health work can stand on l's
own feet already and justify its ex
istence beyond the shadow of doubt.
It Is by all odds the best paying In
vestment the State has ever made.
The truth Is that the work has real
ly Just begun. In a few years North
Carolina will have her deaths from
preventable diseases reduced to a
minimum, and then when we spend
less money for flowers and funerals
we can afford to lavish It upon
health and homes.
Consumption is spread by the spit
of one who has the disease. The
germs of the disease comes from the
I u nt: s and are discharged In the
sputum. They are carried In dust
In Infected milk and diseased meat.
The consumptive's spittle should be
uroniDtlv burned or sterilized. One
who is careful, clean and does not
spit promiscuously Is not consider
td dangerous.
of revenues herein provided will not
i.a ...ffiniont fnr anv year, may sub
mit the question of an additional I this army of Catarrh germs right
Uw in the voters of sucn taxing now
Au,riMu and if the majority of the Booth's HYOMEI. a pleasant germ
votes caBt thereon be In favor of destroying air breathed over the en
rich inrreased levy, the taxing au- tiro membrane will Kill caiarrn
hritir mnv lew the same; no levy germs.
to he made In excess, however, of. Booth's HYOMEI (pronounce It
the rat provided for In the next Hlgh-o-me) la guaranteed by En
succeeding section; And, provld- giish Drug Co to end Catarrh or
ed further, that the State tax com-, money back. It surely ia fine for
mission, upon application of a board Coughs, Colds and Croup. If you
of county commissioners, the mayor own a little HYOMEI hard rubber
and board of aldermen of any town pocket Inhaler get a separate bottle
or city or the board of education 0f HYOMEI for only 60 cents. If
of any town or city, after notice to you haven't an Inhaler secure a
the voters and upon a showing of complete outfit for only $1.00. Just
the necessity thereof, may fix a breath It no stomach dosing.
greater sum to be raised by raxa-j .
tlon for any lawful PU'P. ! Fresh air. sunshine, rest, good
may make and fix such W" food and proper living will cure con
levy not in excess of the limit pro- r
Tided by law. sb will be necessary (
to produce such greater sum; the
provisions of this section to be In California Woman Seriously Alarmed
full force and effect throughout the "A short time ago I contracted a avers
stnte mid to govern all taxeB levied cold which settled en niv lunsi and canned
for State, county, township, muni-, me a great deal of nniiovunoe. Iwouldhavti
clpnl or special tax district purposes baa coughing spell.- and my lungs were 10
of every nature wnaisoever, noi-.sore sua munnicu 1 organ 10 ot aeriuusij
withstanding the provisions of any alarmed. A friend recommended Chsiuber
act of the Legislature, special or, lain' Cough Remedy. saying ilia had used
general, authorizing any special or it for yesrs. I bought a bottle and it re
lieved my cnugn tne urw oigni, una in a
week I wm rid of the cold and scren- of
mv lungs," writes Mis Marie Gerber, Saw
telle, Cl. For sale by all dealere. Advertisement.
An aid negro who had seen Cur
tls fly approached Mm at New Or
leans and asked timid.; If he could
feel his nrm.
"Surely." said the puzzled avia
tor ns he Btretched forth an arm.
Tiic. old darkey tan his hand up
and mow the blce.u ture'Ully, then
aid ifivpprtDtedly
"Taint true. ou aln t got no
no' wing-sprouts than I Is."
"No," said Curtis seriously; "but
I always make it a point to eat a
pint of birdseed before I take a
flight."
is located just outside the city
limits ot Monroe 800 yards North
west of the court house, near a
good school and convenient to
churches on the highest point on
Bentonville. The dwelling is a
good 9-room house, lighted with
Acetylene gas. ln a large oak grove
of about two acres. Three good
wells, one 100 feet bored well, fine
water and plenty of It, a good gar
den, fruit trees, grape vines, etc
Barn and other buildings. Thla lot
la facd on three sides by Walnut,
I'ine and Cherry streets.
I also offer one good business
160 feet, adjoining the
store lot of Benton-Crow Co.
Also 10 lots 50 x 150 feet. In a
square facing the Concord road and
Walnut Btreet.
Also 18 nloe lots of various sizes
facing good broad streets. Several
of these lota are Ideally located for
business or machinery, being con
venient to electric power. All of
these lots are well located as will
be seen by referring to map and
survey on front page in book 44
In Register of Deeds office.
I also offer a good farm of
about 140 acres lying on either side
of the Secrest Short Cut public
road, 2 1-2 miles Northwest from
Monroe. About 1-3 of this farm is
In timber, balance ln very good
state of cultivation, rod clay sub
soil. There are two very good
tenant houses and barns, two good
wells and several springs. This
farm Is nearly surrounded by run
ning streams, has about five acres
ot meadows, good orchard and
some fifteen or twenty acres of
tye, oata and clover. This place
can be divided Into three small
farms If desired, aa there are sev
eral nice building sites.
For a bargain, Bee me at once.
J. H. BENTON.
When You Have New
Clothes to Buy
ASK YDl'ltsELf TIIKSK i)l HsTIONS.
Where will I find the best assortments
Where will I find the newest styles
Where will I get the highest qualities
Where will I find the lowest prices
Where will I get the best fitting clothes
HiV & I'HIKKK'S, Is the Answer.
The reason our trade is constantly increasing is because we give
such big values. One satisfied customer tells a friend. Then
he finds out and tells some one else. That's the way we keep
getting more and more trade.
Hundreds of ptople know from experience that it pays to trade
at FLOW & PHIFKK'S. They know that we always have what
they want, when they want It. A I .it He Ifetur (Juulitt fir the
Money than KlM-wliert.
YOl" COMK SIMPLY TO MK. YOf'l.l. ItK JISTAS WKMIIME
AS THOU. II YOl" I'AMK TO Itl'Y.
FLOW & PHIFER
The Exclusive Men's Wear Store.
Clearance Shoe Sale
COMMENCING?
Saturday, February 15tK 1913
at-
Houston's Shoe Store
We will make prices right on every
pair of Men's, Ladies and Children's
Shoes in our stock that will surely
move them. No job lots or odds
and ends to offer, but good, clean
up-to-date stuff. If you need Shoes
now is the time to buy.
Houston's Shoe Store,
MAIN STREET.
MOXKOE, X. e.
eeneml lew. or fixing any tax rate.
Ip all cases where the rate of tax
ation has been fixed by the provi
sions of any act of the Legislature
or voted upon by the people under
authority of an act of the Legisla
ture, the rate Is hereby changed so
that the total amount of revenue
Arc You Constipated?
If bo. get a box of Dr. King's
on. nnrnoiw shall conform to New Life Pills, take them regularly
the requirements provided for In and your trouble will quickly dlsap
thls section. (pear. They will stimulate the liver,!
Sec. 4. It shall be the duty of Improve your digestion and get rldj
the county tax commissioner on the! of all the poisons from your bb
flrst Monday In August. 1813, or as tem. They will surely get you well
soon thereafter aa the State, coua- again. 25c at English Drug Co.
Invincible Flour,
(High Patent).
Golden Cream.
(Fancy Patent).
Baker's Choice,
(Half Patent.)
Graham Flour,
(Absolutely Pure.)
Buy flour with a reputa
tion. Just good, plain, hon
est home-made Flour. A
flour that is actually good as
can be made from selected
Valley of Virginia Wheat.
For sale by all dealers.
Henderson
Roller Mills Company
iniTnitnmiiitiilllllmiimiIIII
Ctnnoimcement
lTTTTIIITTTtITTII tTTTTTIT ITIIIIIIIITTTTIXt JTTTTTTTT1
We beg to announce that we have
moved our Harness and Vehicle De
partment from Main street to the
building formerly occupied by the
Cotton States Wagon Company.
We have greatly increased our
stock, which embraces the best makes
of Buggies and Wagons, and are now
better able than ever to show them to
you and explain their good points.
Heretofore we have been crowded
for room for this department, but the
new arrangement gives us all the fa
cilities for showing them. We cord
ially invite your inspection.
Respectfully,
HEATH HARDWARE CO.
WHOLESALE
MONROE, N. C.
RETAIL