I r Capita Revenue Receipts of
States From General Property Tix
IF n Guilt-tin V. S. Census Department. "Wealth. iH-bt and Taxation.'
DOLLARS .
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Half a Millloa Mr and Ketrral llua.
dml Milli. IMUra.
Washington DiipaU-b. Jan. .
Flanked by a -or of army fun
eral and head of various bureaus
of the War Department. Secret rv of
, War Garrison today appeared before
I the military roninmtee of the Houe
in the interest of the Ailniinhttra
tion'a plana for the building up of
a nllien army adequate for National
defense.
The Secretary read an exhautive
explanation of his scheme to spend
$KiO.OnO,0(i() In the next four years
to create a mobile army of Soo.oort
men. icreatly Increase coast defenses
and store up an adquate reserve of
arms, ammunition and war eiui
i lnent.
t The Seeretarv then outlined lh
! Contineni.il Army plan which pro
poses to raise ItuMMirt nun in annual
'increments of 1U3.000 each, from
iilistitcts approxiniittiDK the -4 mo con-
crvssional districts, each to supply
i men annuiilly. The men would
ciiIim for tliree years ith the color
and tliree years on furlough, and
j would be armed, equipped and of
, tiivied Tlu'ir training would be done
I by the oiiii ers and men of the resu
, l;.r Ani v ari:atii7..itions and they
j would l' paid during the time of
their service on the same basis ns the
repular Army.
Whenever You Need a General Tonic
Take Grove's
The OKI Standard Grove's Tastctes
rliill Tonic is equally valuable as a
j General Tonic because it contains the
will known tonic properties ofQl'lNINE
and I RON. It acts on the Liver, Drives
out Malaria, Enriches the Blood and
lluikls up tlte Whole System. W cents
city atrJ
40 W It?" & ft MaVVtaW 'Mi i f A -
(oJj r3f rf C4r irrfrj oj'm
.WM AI. KI I-OKT STATi: TAX t(nilSSIO
Explain Vtc-mi v for State Ksiliiliiitini 4'iliens of Vol til I'ai'olinii Pay
l.es lave I'er t'aiiita for all I'lii'imses Tliaii Citizens of Any Other
State Total liurei.e in Asseved alms HM.1 Only IVrtVnl.
"After all the criticism that has or can be made of our ta'tini; system,
the net fart remains that under a state government administered with econ
omy we have state institutions maintained in keeping with the progressive
sentiment of the times; we have a six months school term in modern school
buildings, and are constructing improved roads as rapidly as any state of
comparable wealth and development, upon a payment of taxes in dollars
and cents, for all purposes, less per capita than that of any other state In
the union." Annual Report North Carolina State Tax Commission.
Raleigh. . c. Jul). !".. The An
nual Report of the State Tax Com
mission for t!ie year 1015. which
has just been issued, is of unusual in
terest on account of its discussion of
the equalization problem dealt with
by the Ciiinniission last .summer. In
its formal letter of transmission to
the Governor the Commission sub
mits the foll'iv.'irii: discussion of this
subject :
There lias been for a number of
years n substantial demand in the
State for the exercise of the power
of the State Tax Commission as ii
State Hoard of Kqualization. based
upon a wide-spread conception that
there was great variance in the basis
of valuation of real estate as between
the several counties of the State, and
to some extent in appreciation of
the need for larger revenues to meet
the ever increasing needs of a de-.
bJoping state. A careful analysis of
returns or property lor the year 1915 '
left no room for doubt that the time
had come when the exercise of tihs,
power was a necessity, and. recogniz
ing the action taken, we beg leave
to outline the conditions leading to
this condition.
The assessments of real estate was
mde this year to stand for and be
come the chief basis of revenue for
the State, counties and municipalities
for four years. The nPsessmeiil was
made as of the first day of May dur
ing the months of May and June, at
a time when agricultural and busi
ness depressions as a result of the
European war had reached its maxi
mum. Every form of industry had
had been challenged to the closest
economy. Stocks of merchandise
were held nt lower volume, and on
the farms there had been but little
purchase of stock or farming equip
ment for the past year. As a result
of this condition, there was an actual
decrease in the value of personal
property listed for taxation as com-'
pared with 1914. The returns from
the counties showed a slight increase
aa a whole, some counties showing a
substantial increase, others no in
crease, and still others an actual de
crease in the total value of their
real estate as compared with the last
quadrennial assessment, and in the
latter classification was included
some counties that had come to be
fcenernlly known as under-assessed
eountles compared with assessed
values In other counties. The total
net result was an increase In the as
sessed value of real and personal
property of 6.6 per cent. The Gen
eral Assembly, considering with the
greatest care and economy the neces- 1
sities of the Institutions of the State
for the next two years had made 1
appropiations based upon an antici
pated Increase of 10 per cent.
By the time the returns were re-.
celved and analyzed, evidences were
accumulating that agricultural and
business depressions was a temporary :
conditions that should not be per
mitted to project Itself into four
years of the future of the State's
finances.
Three courses were available:
1. To permit the valuation to stand
and force the State to borrow money
to meet feebly its needs for four
years of running expense.
2. To make a uniform raise in the
alue of real estate in all counties
adding still further to the burden of
h"s counties that had already as-
. m! their property on a fair basis
and made a substantial increase - -along
with other counties that were
known to have underassessed and In
some instances decreased their as
sessments, nnd thus Intensify and ag
gravate existing Inequalities as be
tween counties; of,
.'!. To secure the necessary Increase
by undertaking a general equaliza
tion as between counties, and. as
nearly us conditions could be ascer
tained, to require those counties that
were underassessed to bear their
equal part of the burden, and then
serve the double purpose of equaliz
ing the lax burden while making pro
visions for a moderate Increase of
public revenue.
We repeat that this situation left
no room for choice as to the proper
course to pursue.
The Commission gave to this ques
tion two months of laborious investi
gation and careful thought before
formulating an order that in good
conscience it believed would be equi
table in its general results. That
order is given in lull in this report.
Every request for a hearing on this
order was granted, and, upon the
more complete information elided
by such hearings, modification of the
original order was made as to eight
counties us shown by supplemental
order in this report.
The net increase in assessed value
of real estate as a result of the equal
ization order is $32.1 1 8,!l!S. The
total increase in assessed value of all
property, real, personal and cor
porate, for the year 1915, is $85,
2l!7.974. The increase at the. last
quadrennial assessment period .1911.
was 20 per cent; in 191)7, 20 per cent,
and In 1903, 24.9 per cent. (See last
statistical table in this report, page
390.1 It will thus be seen that the
net Increase in assessed value Is
barely more than half the per cent
age of Increase made in each quad
rennial assessment since 1899, and
we are confident the Increase Is more
equitably distributed. It is extreme
ly doubtful if the Increase of 10.5
per cent will cover the actual aggre
gate Increase by acquisition, improve
ment and construction for a period of
four years.
In this connection we desire to call
attention to the exhibits reprinted
above from a Bulletin of the I'nlted
States Census Department, and com
mend their consideration to every
citizen of the State. Ater all the
criticism that has been made of our
taxing system, the net fact cemalns
that under a State government ad
minstered with economy we have
State institutions maintained In kep
ing with the progressive sentiments
of the times; we have approached a
six months school term in modern
school buildings, and are construct
ing improved roads as rapidly as any
State of comparable wealth and de
velopment, upon a payment of taxes
in dollars and cents, for all purposes,
less per captia than that of any other
State in the I'nion, as conclusively
shown by the I'nited States Census
Department.
The report of the Commission will
be mailed free of charge to any ad
dress upon request mailed to the
Commission at Raleigh.
The following is the Act requiring
delinquent tax - payers In IXION
, t'Ol'NTY to pay an additional fee of
fifty cents to the tax collector:
Public Local Paws of North Carolina,
Session 11)15, Chapter RiM.
AX ACT TO FACIMTATK THK C01
LECTION OF TAXES IX KOliE
. SOX AM) OTHKK COUNTIES.
The General Assembly of North Caro
lina do enact :
Section 1. That any and all per
sons, firms or corporations in Robe
son county who fail or neglect to pay
their taxes on or before the first day
of February of any year shall pay in
addition to the regular tax a fee of
fifty cents, the said additional fee to
be paid to the officer collecting said
tax and retained by such oflicer as
compensation for his services in col
lecting delinquent taxes: Provided,
that this act shall not apply to rural
policemen in collecting delinquent
taxes In Robeson county.
Section 2. That this act shall ap
ply only to the counties of Robeson,
llladen and UNION.
Section 3. That this act shall be
in full force and effect from and after
the first day of March, one thousand,
nine hundred and fifteen.
Ratified this, the 6th day of March,
A. D. 1915.
T. CUOWEI.I-, Collector
VV. 0. LEMMOND,
Attorney-at-Eaw.
Office In Law Building, bid Llbrarj
Room, Monroe, N. C.
Will practice in all the State ana
Federal Courts. Will give special at
tention to collection of claims an
settlemen of estates" by admlnlstra
tors and executors.
W. B. LOVE,
Attorney - at Law,
Rooms 14 and IS, Law Building
MONROE, N. C.
EXPERT PLUMBERS.
Phone us for estimates on all pi cub
ing Jobs.
IOwest prices and best workmanship
We repair all kinds of machinery I
first rlas manner.
AUSTIN & CORRELL
Phone 194.
Dr. B. C. Redfearn, Dentist
Offlc on door South of
Bruner's Store,
Phon 232. Monro. N. C I
At MarshTllI on first and thtr
Mondays of each month and at Mat-1
thews second and fourth Mondays.
DR. R. L. PAYNE,
Physician and Surgeon,
Monroe, N. C.
Offlc in Postofflca Building, ovr
Oalon Drug Co. Offlc hour 11 tf
II a. m 1 to 4 p. m.
Rldenn pbnoe. 27l-
S. B. BIVENS,
DFXTIST.
! MARSHVIIXK, X. C.
Office: Carolina Bank Building.
W. B. HOUSTON,
Surgeon Dentist.
Offlc op stairs, Fitsgerald Building
Northwest of Court Rous.
Monroe, N. C.
Invigorating to the Palo and Sickly
The Old Standard fmrral itrcnfthttiiiif tonic,
GKOVK'S TASTKLKSS chill TONICrflrlvcaoat
Malarla.arictm the blow) .and biillda ap the IT
1cm. A true tonic For adulta aad childna. 90c
j Plies Cured In 6 to H Days. .
Tour drnntat will refaad Bwt If PAZO
OINTMENT fall, to cart any caat ( Itchiag.
BHad. Bkrdlot or ProtradlBf Ptln la eta Mdava
Iht feat applicatlaa im Eaaa aaa fcaat. tuc.
We can make
you look
Spick Span
Get into' the habit of going veil-'
dressed at a reasonable expense.
We clean and presa gentlemen's.
Suits and Overcoats.
We take spclal pain in cleaning
ladies' Suits and Skirts.
We employ only experienced ex
pert woikmen and our work ill rec
ommend us to the public.
Spick and Span
Pressing Club.
liM 5H.
Join flie Army
of Satisfied Customers, if you are not
one already, and save money when you
want House Furnishing Goods. We
have the goods; you need them. Buy
where you can get the best for your
money; not the most. We can always
prove what we say about our goods.
We have Bedroom Suits in all the
woods, odd Dressers, Washstands, Beds,
Mattresses, Springs; in fact, anything
in the furniture line.
Yours truly,
T. P. DILLON.
Overcoats,
$1.50 up.
Raincoats,
$3.00 up.
I! we don't save you
money on tbese they
don't cost you any-
Monroe
Auction
Company
A Mighty Good
SHOE
The Great SAMPSON
Shoe for Men
$1.50 to $4.00.
This is our star offering in Shoes. It cannot be
beaten rnywhere. There are few places where
it can even be equa11ed,certain1y not in this town.
A High Grade Shoe at Popular Prices.
BargainCounter
assortment Oxfords for Women and Children
50 cents.
CO-OPERATIVE MERCANTILE CO.
w.;.w.u.v.u.v..v..v..v...v..v..v:.;..ui.u.L'i
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FORD
THE UNIVERSAL CAR.
Performance vs. Possibilities. Ford cars are giving satis
factory service to more than 900,000 owners representing
all classes in business and professional life, on the farm
and for pleasure it is "The Universal Car." Sturdy and
reliable, easy to understand and drive, and economical to
operate and maintain. Prices lower than ever. Runabout
$390; Touring Car $440; Town Car $640, f. o. b., Detroit.
Why pay more? On sale at
HENDERSON GARAGE & MACHINE CO.,Aente,
MONROE, N. C.
I B. .
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