I YM W3 ( u
ESTABLISHED
IN 1885
Oldest North Carolina Newspaper
Wet of Asheville
PROGRESSIVE
LIBERAL
VOLUME XLVI. No. 30
FRANKLIN, N. C, THURSDAY, JULY 16, 1931
$1.59 PER YEAR
DEDICATED TO MACON
County n J the Welfare
. of its Good People
CAN CUT TAXES
New Road and School
Laws Make Reductions
Possible '-
MACON BENEFITS
Saving in This County,
However. Is Below .
State Average '
RALEIGH, July 1S.-A net . re
duction of $12,167,849trom the 4930
property tax levies for the six
months' school term and county
roads will be realized by- North
' Carolina' taxpayers as a ' result of
the .school and road legislation of
the 1931 General Assembly.
Figures compiled and just re
leased by the State Tax Commis
sion indicate that, a saving of near
ly twelve and a quarter million
dollars from the actual 4930 levies
will accrue .to the owners of prop
erty from the passage of the ad
ministration road law under which
the state - takes over .the entire
maintenance of county roads, and
the MacLean school law under
which the state takes over the en-
County Commissioners
: Revising Valuations
The Macon' County board of
commissioners is busily engaged
in revising tax, valuations with
view to eliminating discrepancies
and equalising Assessments as
far as possible. The rate for
this year cannot be determined
until this has been completed.
Tba commissien has authority
to raise or lower the valuation
only "10 per cent " Chairman
Barnard, in explaining the re
adjustment now in process, em
phasized that this is in no way
a revaluation. Where valuations
are exhorbitantly high they will
be lowered, ho said, and where
some -property is obviously not
bearing its just share of the tax
burden the valuation will be
raised. Preliminary estimates in
dicate that this' year's cofcinty
levy will be slightly more than
$1 on the $100, exclusive of
special taxes. ,
tire maintenance of the six months
school term ,and reduces the levies
on property for school , support to
15 cents.
41 cents Saving
' The net reduction from the 1930
levy for the six months school
term is $9,652,491, and for roads
$2,515,358.-1 The average reduction
in rate for schools is 32 cents, and
for roads 9 cents. . .
The actual levy for county and
township road maintenance in 1930
was $5,252,113, none of which is. to
be levied in 1931. The counties will
have to assume additional respon
sibility this year, however, in the
amount of $2,736,755 for the pay
ment of county road debt service
which last year was paid out of
state aid appropriated ;to the conn
ties. This leaves a net reduction
from the 1930 actual levy of two
and one-half millions.
f- A number of counties have been
spending a .great" deal more for
road maintenance than they have
been levying. For example, Bun
combe county spent $327,000 in the
'year ending June. '30, 1930; but in
1930 Buncombe county levied a rate
of only five ,, hundredths of one
ent or $819 for roads. If Bun
combe county had raised its road
maintenance funds .from taxes it
would have had to levy twenty
cents. - - -"'
The average state-wide reduction
. (Continued on page six;
IF MULES NfVhSMY
STUBBORN WKWyfeuLD
VVE COMPARE SOM
tovks TO ffy
.i. I. ...J
Highlands Expects Big
Crowd Today for Annual
Junior Order Meeting
Three hundred or more members
of tha Junior Order of United
American Mechanics, many of them
from Franklin, are expected to at
tend the annual .Western North
Carolina district meeting at High
lands today. Final arrangements
for the .meeting have been com
pleted by Satulah Council, of High
lands, Six eounties, Jackson, Swain,
Macon, Cherokee, Graham and
Clay, comprise the district. -
' 1,000 Expected
; Including friends, and members
of the families of the visiting
Juniors, about 1,000 visitors ; are
expected Thursday;
The day's activities will open in
the school Building at -10:30 a. m.,
where speeches 'will be heard from
leading state Juniors. . The main
address will be by Thomas Green,
of Waynesville.
Race cf Planned
The meeting in the school build
ing will adjourn at 1 p. m. for a
DEATH CLAIMS
T.T. SHEPHERD
Funeral Services Held At
Baptist Church On
Monday
Vital rites for William Thomas
Shepherd were held at the Baptist
church here Monday afternoon at
3 o'clock by the Rev. A. S. Soles-
bee, of Iotla, assisted by the Rev.
J. A. Flanagan, pastor of the
Franklin Presbyterian church.'
Mr. Shepherd died at his home
on Harrison avenue Sunday morn
ing about 7:30 o'clock after an ill
ness of five years. He is survived
by his widow and one little daugh
ter, Billy . Bert ; his parents, Mr.
and Mrs. T. B., Shepherd;'. two
sisters, Mrs. - T. B. Higdon, of
Higdonville, and Mrs. Jake Smath
ers, of Canton; Furman Shepherd,
of Ashcville ; Charlie Shepherd, of
Hopewell, Va.'; and Harry Shep
herd, of Franklin.
Ervin Announces His
Sunday Sermon Topics
Next Sunday -morning at 11
o'clock the Rev. G. Clifton Ervin
will preach at the Methodist
church oil' the theme, "The Human
ly Impossible and the Divinely
Possible." At the evening hour
he will speak on the . subject
"Broken Cisterns." This will be
the second of a series of sermons
based on the ' book of Jeremiah.
The choir will render special, music
at these services.
The Sunday school will meet at
9 a. m. and the Epworth League
will meet at 7 o'clock in the even
ing.' . '
Hold Special Services
At Morrison s Chapel
. A series of special services to
list through ; Sunday night, July
20L began Wednesday night at the
Mopison Presbyterian church on
the Georgia road.
The Rev. J. A. Flanagan, pastor
of the church, will preach during
the first part of the meeting, and
the Rev. B. S. Hodges, pastor of
the Batesburg-Leeesville church of
South Carolina, will condUct the
services after Sunday night through
the remnnder of the meeting. Mr.
Hodges, -a seminary classmate of
Mr. Flanagan s, is a young preach
er of unusual gifts and promise.
A cordial invitation is extended
to the public to attend any or all
of the services during this meeting.
; WJien R. Ramberger, a California
police-officer, got drunk while oi
a vacation, he was jailed. ,
Oxford Orphanage Singers
To Give Concert Saturday
The Ringing class of Oxford Or
phanage, a group of talented chil
dren wholiave endeared themselves
to .thousands of music lovers from
One end of the state to the other,
will givj.- a concert in the Macon
county court house at 8 o'clock
Saturday night.
.The concert will be under the
auspices of the local chapter of
the Eastern Star and Juflaluskee
Lodge, A. F. & A. M. All pro
ceeds from the sale of tickets will
picnic dinner at the ballground on
Highway No. 28 just cast of town.
All Juniors are expected to provide
themselves with lunches. At 2
o'clock a series of races will be
held at this place, followed by a
baseball game between Highlands
and Franklin.
Between 2 and 6 p. m. the re
nowned Sloan flower gardens, on
Satulah mountain, will be open to
Juniors only, and it is expected
that practically all visitors will
avail themselves of the opportunity
to see the gardens. -
Thursday night will be devoted
to a movie comedy, in the school
building for Juniors only, followed
by degree work. A dance, free to
all, will be held in the Masonic
hall for Juniors and anyone who
desires to attend while degree work
is in progress. Music will be furn
ished by the Highlands Highball
ers: Jimmie Rogers, Claude Keen
er, Ed and Taft Henry.
Organizing Branch
Here of Motor Club
A branch of the North and
South Carolina Motor Clubs,
which are affiliated with the
American Automobile Associa
tion, is being organized in
Franklin. Ed Carpenter has been
appointed to direct the work
of the organization in this ter
ritory and now is engaged in so
liciting members. The Franklin
Service Station, W. Roy Carpen
ter, manager, has been desig
nated an official A. A. A. sta
tion affording all the facilities
and benefits guaranteed by the
association.
At a Cost -estimated at three
cents a' day the Carolina Motor
Club offers to its members the
following:
Emergency road service,- aid
in locating 'stolen cars, police
bonds,' $I,OC0"accTnFJnsurance
policy, legal advice and aid,
maps and information, member
ship in the A. A. A., monthly
magazine, legislative work, re
wards for hit-and-run drivers,
glass removal patrols, key pro
tection. BOLT STRIKES
FR AM LIN M AN
Claude Calloway L Burned
and Cut When Hit '
By Lightning
Claude Calloway, 55, prominent
farmer, who lives near Franklin,
was seriously shocked when light
ning struck" the porch of his home
last Thursday afternoon , at 3 :30
o'clock.
Mr. Calloway was standing on
the porch when the bolt of light
ning struck. The bolt tore off a
piece of timber, which fell and hit
Mr. Calloway, cutting a gash in his
forehead. His face was also burn
ed.. '
The injured , man was taken to
Angel Brothers' hospital where he
was in a dazed condition for. sever
al, hours.
He was able to leave the hospital
the next morning. , . .
EXTEND WATER LINE
Work on the Satulah water line
extension in.. Highlands, begun ;iast
Wednesday, is being rapidly push
cd'.by Town Manager J. E. Potts
and a large force of men. The
work is expected to be completed
in a month. "'.""'.' i
go to the benefit of the orphan
age,' which is maintained by the
Masons 'of North Carolina for
.homeless children. i
Frank 1. Murray has been named
chairman of the local arrangements
'committee for the concert.
The Oxford singing class is well
known in Franklin,-as -"well' as over
the state, as it "has appeared here
a number of time before;, -The
group, selected from the best sing
ers at the orphanage, makes a
lour of North Carolina each year.
BAPTISTS CALL
REV. FULLER
Former North Wilkesboro
Man Is Offered
Pulpit Here
HAS HIGH STANDING
Is Graduate of Mercer
University at
Macon, Ga.
Rev. Eugene Eller, of . Forest
City, Ga., formerly of North
Wilkesboro, N. C, has been elected
as pastor by members of the
Franklin Baptist church at a sal
ary of $1,200 a year.
Mr. Eller, who is a young min
ister, was engaged in business in
North Wilkesboro prior to 1925,
when he enrolled in Mercer uni
versity, at Macon, Ga. Mr. Eller
was prominent in student activities
at Mercer. lie stood high in his
classes; and graduated four years
later.
Since graduation the minister has
been serving as a pastor, his most
recent pastorate being at Forest
City, Ga. Several weeks ago he
preached to a large congregation
here.
Rev. Mr. Eller has indicated that
the call is very favorable to him,
but he has not definitely announced
his acceptance. It is understood
that lie wishes to wait until early
Autumn before coining here.
B. Y. P. U. MEET
OPENSJRIDAY
County Convention To Be
Held at Franklin Bap
tist Church
A call, not only for young Bap
tists, but for every minister, Sun
day school superintendent, teacher
and every interested church work
er to get together on July 17, for"
the first annual Macon county
Baptist Yoitng Peoples Union con
vention, has been made by Jojmnic
Rogers, president of the Franklin
B. Y. P. U.
At this convention church prob
lems will be discussed and the pos
sibilities for improvement taken
up. The program for the day has
been well planned and wll be made
interesting for everyone.
The, Ladies Missionary society
wilt serve a free lunch for all who
arc present.
James 1 vey, state B. Y. P. U.
secretary, " will be here and help
carry out the program. He will
deliver a message at 3:25 p. m.
Because of his ability as a speaker
and wonderful personality no one
should miss this opportunity of
hearing him ,
FERRIS WHEEL,
OTHER RIDING
DEVICES COMING
The B. & B. rides, featuring a
merry-go-round, Ferris wheel and
other amusement devices, will be
operated in Franklin next Week
from Monday through Saturday
under the auspices of the Macon
County chapter ff the American
Red Cross.
This amusement concern has been
operating for4 the past week in
Canton, where it attracted . large
crowds. It is not a carnival, ac
cording, to the management, as it
does not carry tent shows or ope
rate "chance" devices.
Part of the proceeds will be de
voted to the Red Cross. In Can
ton the B. & B. rides were under
the auspices of the American Le
gion post. Arrangements have been
made for the' amusement concern,
while here, to use the vacant lot
in the rear of the post office.
LIBRARY GROUP MEETS
A general meeting of the High
lands Library association was held
Wednesday - of last week at the
home of its president, Mrs. J. J.
Smith.
All the 250 waitresses of a chain
of London restaurants bobbed their
hair within three days after rules
against bobbing were rescinded.
While Lyle Bower of Cold water,
Mich., slept, thieves stole a cook
stove and electric ' bing fixtures.
Child Swallows Penny
And Dies of Poisoning
Benton Levon Cox, four years
old, died about noon Saturday
at the home of his grandmoth
er, Mrs. Lane Dalton, in the up
per section of Cowee, as the re
sult of swallowing a penny.
While playing with the coin
Friday the child put it in his
mouth and swallowed it. Pois
oning set . in when digestive
acids of the stomach began to
corrode the copper piece. Satur
day morning a doctor was sum
moned but little Benton died
before the physician arrived.
AUGUST COURT
JURORS DRAWN
Judge YV F. Harding Is
To Preside Over Two
Weeks Term
The August term of Macon conn
ty superior court will convene on
August 24 with Judge W. F. Hard
ing presiding. , The term will be
for two weeks. Following is a list
of the jurors summoned to sen e :
First Week
Gilmer Setser, Route 1; Sam
Svvcatmauf Route 3; If. N. .Ray,
Route 3; Charlie Rogers, Route
3; John Davenport, Franklin; W.
H. Cohn, Highlands; W. F. Cmss,
Kyle; W. A. Solesbec, Kyle: I'.
O. Watkins, Cullasaja; Paul West,
franklin; Bart Wilson, Scalv;
James R. Wright. Highlands; Reid
Cabe, Nantahala; E. V.. Roper,
Iotla; Bedford Brown, Route 2;
T. M. Moss, Route 4; W. E. Bald
win, Route 3; Ed Welch, Route
3; P. G. Dean, Etna; J. C. Hig-
dorirf Route 4; Sam If. (iibson,
Iotla; F.d Shope, Prentiss; G. I..
Garland, Route 3; P.. M. Truitt,
Etna; Robert Houston, Highlands;
Lone Thomas, Otto; Zeb Angel,
Franklin; G. M. Keener, Gneiss;
E. A. Watkins, Cullasaja; W. A.
Bryson, Highlands; Fred Shope.
OtroT- K. L.' Owenby, Flatts ; T.
L. Tallent, Route 3; Ray Downs
Franklin; C. R. Phillips, Route I;
II. I). Dean, Etna.
Second Week
John R. Lcdford, Prentiss; J. K.
Bryson, Cullasaja; C. A. Meadows,
Route 3; George Dean, Franklin;
W. B. I .enoir, Route 1 ; Lon P.
Roper, Route 3; Claud Arnold, Cul
lasaja; P. B. Enloe,, Route 1; John
C. Smith, Route 2; C. T. Truitt,
Etna; W. M. Barnard, Route 3;
Furman Hall, Route 3; C. P..
Kinsland, Route 4; Roy Gibson,
Leathennan; J. C. Sanders, Pren
tiss; J. W. Anderson, Route I ;
George W. Marett, Highlands; S.
C. Leathennan, West's Mill.'
MURRAY FAMILY
ANNUAL REUNION
HELD ON COWEE
The annual Murray family re
union was held Sunday, July 12, at
the home of J. W. ("Uncle. Fed")
Murray and Mrs. -'(Mother) Mur
ray, on Cowee,
About 30 members of the clan
were present, including all of the
children. Sam Murray was among
those attending but, owing to
illness of Mrs. Murray's mother,
his wife and children were unable
to be present. Among others at
tending were Miss Eli .abet h Hig
don, Roscoe Higdon and children,
together with several relatives and
friends, among them Will Rick
nian and family, Mrs. Clark. Ilarlrv
Cabe ami others.
Dinner was spread in the front
yard and was greatly enjoyed by
all present. On every hand ex
pressions of hope were heard that
there would be many moriv such
occasions. - "
Camp Taukeetah for Girls
Opensor 6
Camp Taukeetah for girls, owned
and operated by Miss Olivia Pa't
ton; of Franklin, opened Wednes
day for a season 'of six weeks.
Miss Paltou said she ' expected a
goodfseasou, although the camp '.is'
starting this year a little later
than usual. The camp usually has
the largest number of girls during
August.
Special emphasis will be placed
at Taukeetah this year on the
classes in dancing, "swimming, and
nature studies. The staff of coun
selors' this year will be very much
the same as last year, including
the following: v
Miss Mary Brandt, Florence, S,
Expert Employed
To Audit County
Books Since 1 928
R. C. Birmingham, Charlotte, Retained To Straighten
Out Records; Reports School Accounts
In Excellent Conditio
INTIMATES COUNTY
School Audit Shows Paper Surplus; Prof. Billings
Highly Complimented on Management
Of Education System
An audit of the entire accounts of Macon tonnty from the first Mon--day
in December, 192X, through June 30, 1931, has ben ordered by the
county conimissioifers, it. became known this wek when a report of an
audit of the county's, school finances was made public. The report was
filed by K. C. Birmingham, certified public accountant of Charlotte, who
was employed by the school board, as is customary, to make the ifnnual
audit of tlie school system's financial records as required by the state
Board of Public 'Instruction.
In his report to the school board Mr. Birminghm stated that he
had been retained to make a check-up on all the eouHty accounts. He
also indicated very plainly that a preliminary lamination of these ac
counts revealed that they are in such condition that the school records,
which he said were in excellent condition, could not be balanced with
llicin.
"On account of the condition of
the general county records," Mr.
Birmingham said, "it was found
utterly impossible to effect a re
conciliation of the cash account as
between the county.. superintendent
and the treasurer. For the same
reason it also was found impossible
to establish a statement of cash
receipts and disbursements."
lie expressed the opinion that
this condition would be remedied
by the audit which he has been
inplovcl to make, beginning this
month.
No announcement had been made
by the county commissioners con
cerning the employment! of Mr.
Birmingham. The Press learned
of this important piece of news
from the report ho filed on the
school accounts. In this report he
stated that "the operations for the,
year reflect a very efficient, con
servative and economical admin
istration which has resulted in a
net operating surplus of $b,13K.08."
School Opening Delayed
Opening of the rural "schools,
which usually occurs early in July,
has been delayed this year on ac
count of the short time which the
State School Equalization board
has had to work -out a budgeting
arrangement. This is unavoidable,
according to Superintendent Bil
lings, on account of the late ad
journment of the legislature, def
inite announcement of opening
dales and teachers to be employed'
cannot -he made '. until a county
budget has been prepared and ap
proved and-the county school hoard
informed, of how much -'it -will re
ceive ft'oni the state equalizing
fund. As yet, Mr. Billings has not
received the preliminary forms for
drawing Sup his budget.
Following is a copy of the pre
amble to Mr. Birmingham's report
on his audit of the Macon county
school system's accounts for the
past year :
Dr. S. II. Lyle, Chairman,
Macon County Board of Education,
Franklin,' North Carolina;
Dear Sir:
. Pursuant, to engagement', I have
audited the accounts of the. Macon
CpH'nty, Board of Education cover
ing its fiscal year ended June 30,
1931 and submit herewith niy re
port thereon consisting of the fol
lowing exhibits or. statements,
which in my. opinion reflect the
true operating position fr the
year, and the financial position at
the end of the year, with the ex
ception " of the reservations and
I qualifications with reference to
Weeks Season
C, instructor in dancing.
M iss Mary Jam: W hart o n ,
(ireensbor N. C, instructor in
swimming.
Miss Alice Andrews, Montclairc,
N. J instructor in music. .
Miss Elizabeth V'toii. . Greens
boro, leader ol the younger grls'
group;. and sK'y y ller.
''Camp Tauk( tall vknown as one
of the best girls' canifK. in West
ern North Carolina, ft is admirab:
ly located on Lake Taukeetah in
the foothills of Nantahala range
about fivu miles southwest of
Franklin. The camp affords fa
cilities for swimming, horseback
riding, hiking and many other sports.
''.-' i ..''
BOOKS IN BAD SHAPE
non settlement with the treasurer
and tax collector since the year
1925, as is herein expressed:
Exhibit 1. Financial position.
Exhibit 2. Oin-ratng revenues, ex
penditures and fund balances.
Exhibit 3. Budget and operating
analysis.
Exhibit 4. Revenues, expenditures
and fund balances local tak dis
tricts. .
Exhibit 5. State loans payable.
Exhibit 6. Bonded indebtedness.
Exhibit 7. Attendance and enroll
ment. Exhibit 8. Teachers' salaries:
Financial Position
The financial position of Macon
county schools arc most excellent
as will be noted by referrng to
exhibit 1 of this report. . The fund
surplus ceouiM are as follows:
current wyiwisc
Capital outlay .
.$15,946.19
. . 2,956.83
18,903.02
.. 1,467.20
Less:
Dcfhn't (hdn iwve.
Surplus etuiMwl schools 17,435.82
This sMrplM, of course, is sub
ject toi find settlement with, the
treasurer snd tax collector which
has not hmn madt since the year
1925. This settlement will affect
the surplifs accounts one way or
the other '"Jan extent that is en
tirely i' tiwtiatical, however pro
vision has bven made covering this
contingency to the extent of $11,-
9M.57 which it is hoped will be
sufficient to cover the loss suffer
ed through commissions and nulla,
bona taxes.
In this connection, i( will be
stated thflt the writer has been
recently engaged by the Board of
County Commissioners to audit the
entire accounts of MacOn county
from the first Monday in Decem
ber, 1928 to and including June 30,
1931. This work will be begun,
during the month of July and con
s'umated as quickly as possible.
The total fund surplus' of the
local tax districts amounts to $13,- '
809.39- which is likewise subject to
the final settlement with treasurer
tax collector. Provisions for this
settlement to the extent of $4,005.
19 has been wade. ?
The total capital assets of the
schools amount to $211,600.00, which
together with the distribution
thereof has been furnished by Mr.
Billings, th)e county superintendent.
The offsetting liabilities . in this
fund total $93,45.00 which results
in a capiltl fuad surplus of $118,
75.00. r'(
The opejaeVm for he year re
flect a Very, 'eficient,. conservative
and eeononiotl administration,
which has resulted in a net operat
ing surptes J $6,138.08 as is fully
detailttd, on oxkibi-ts 2 and 3 of
this report.. , '
Boola nd Records
All accounts -aid records insofar
as the county superintendent wa9
concerned, were excellently main
tained throughout the year as is
usual in this office.
'-. ' General '.'':."'
On account of the condition of
the general county records it was
a reconciliation ot tne cash ac
count as between the county super
intendent and the treasurer. For
the same reason it was also found
impossible to establish a statement
(Continued oh page six)