5 t
uuw coirmr -record
Established June 28, 1901, '
1 m n n
: 1 i - 1 1 .. " i i ' t i m -i ' ' i i. vm i mm r x - -x ,, i i i r
'The PROGRESSIVE FARMER , ;
iT -raewcH BROAD vi NEWS ;
1 I Established May 16, 1907. '
1THE NEWS-RECORD
.55 .U'U-U
'BOTH A YEAR FOR
THE ONLY NEWSPA PER PUBLISHED IN MADISON COUNT Y
VOL. XXI
i MARSHALL; N. C, FRIDAY, MAY 6, 1927
.vi
Circulation:-1950
irfjf
NOTICE TO TAX
PAYERS The f ollowingjetter address
ed to the County Commission
ers of Madison County will ful-
flj ly explain itself. This act was
passed by the last Legislature
taxes, and you are requested to
take due notice of same. Don't
"cuss" the poor tax collector.
She can't help it.
W. G. BUCKNER, Chairman.'
TO THE COUNTY COMMISSION
ERS AND THE COUNTY
ACCOUNTANTS
if'"
I-
The County Government Advisory
Commission has received many in
' quiries concerning the application of
the Act to provide for the collection
of taxes within the counties of the
State and for settlements of the same.
After a "conference with Dr. E. C.
Brooks, Chairman, I feel that it will
be helpful to issue a circular letter
setting forth the provisions of this
Act as they apply to the counties of
the State. .
The purpose of this Act is to insure
a settlement by the Sheriff or other
. tax collecting officer on the first Mon-
DCj day of July, me uommiBsionerB
I therefore have certain latitude which
I f If may have been overlooked. I call
J1 your attention then to the steps lead
'r ing to this settlement on the first
Monday in July. '
1. Section 4 specifies that the tax
collector shall make a report on
the first Monday in May of the un
nniioofni taxes for the current year.
2 The County Commissioners
than, fir A renuired to order a salo ot
all land for taxes where1 the taxes
have not been paid. - This adver
tisement of Bale shall run for four
consecutive weeks. It is the duty
of the Commissioners to fix the
time when this advertisement n
k! Thin advertisement is the
tmnnrtant dutv for the Com'
missidnert to perJtonh. Jf, f ot ex
ample; .for good end sufficient rea
sons-tne aavertiseiuoiiv u
. n before the 10th or the 16th of
r, ii. a., tv- lopt advertise-
tne monui, uwu , .
ment can not appear before or a
bout the 10th or 15th of June.
8. On the first Monday in June
the tax collector shall report all
who have not paid their taxes on
that date and the Commissioners
shall then order the same to begin
after the last advertisement has ap
peared in accordance with law.
This may throw the sale of the pro
perty down to the first or second
week in June and this sale may be
continued for good and sufficient
reason from day to day until the
last of June. It should be complet
ed on the 30th of June in order that
the tax collector may settle with
the Commissioners on the- first
Monday in July.
After consulting the Attorney Gen
eral I think this is a fair interpreta
tion of the Act and I advise you ac
cordingly. You will have two months
, fho flraf nf Mav to the 80th of
June to comply with the provisions
of this Act. We call your attention
to the provision in the Act relating
to tax deeds and foreclosures oi cer
tificates of sale which fixe a penalty
frAM ffio date of sale. If the Com
missioners-fix the date oraale for a
piece of property about the 15tn of
June ana taxes are paio oetu
sale is made, there, wlU, of course be
no interest charges f
-C M. JOHNSON,
County Adviser.
some minor offender for A' sliirht mis
has an "almost', laughable
asoect. and we are . .reminded ol
David's remark, 'For the king of
coma out to seek a flea, as
when one doeth hunt a partridge in
the mountains. . , - .
4)U( 11 CUIlbCUV buv . w.v-
eigns that is, the federal and state
governments and the, agencies of
the latter namely,' the cmntie8 "nd
municipalities, are' exercising the
power of taxation, it is now the habit
of the states to indulge in the crea
tion of minor satelites, the specially
created boards of districts, improve
ment of roads, streets, putting up un
necessary buildings and perhaps many
other things not actually Meaea, wa
each undertaking. to accomplish the
nMoot nf its creation b the levy of
special assessments, without limit and
without sunt, eveA 10 me p
onnAaontinn. if we are to believe con
t.u,...uu- r .... v -1
ditions now prevailing m mis oeniuj.
of our great commonwcaiwk
Each government and governmen
tal agency now acts independently of
fha nthar lnwinir and . measuring its
w- ' - ,t. .. 1 l
taxes bv its exnettditures, ana noi o
the hardshin or burden that the cumu
lative taxes of ail assessing agencies
may load upon the taxpayers. Each
government and its agencies seem
possessed of a diabolical ingenuity in
devising ways and means and objects
of taxation.
Vnr assessment ournoses. property
may have a legal, superimposed upon
tin economic aspect ana enci. u
deemed a unit for the purpose of
taxation; wherefore it follows that
the property may be taxed as a unit
tho Aumer nf it. and that the in
debtedness which he owes, and which
is secured by mortgage upon the pro
perty may be taxed to the holder of
the obligation, ior wn.cn. wie iucuh
cal property is pledged as security.
Then too, we find the merchant with
heavy receivables as well as heavy
payables. Deducting the latter from
the former, he may find his net
wealth to be of an inconsequental
nature, yet the state and taxing au
thorities look on them as merely re
ceivables as constituting wealth, and
ignores the payables in ascertaining
a basis for taxation; for the legisla
ture well knows the ways of addition,
but forgets the ways of subtraction.
We are afflicted with indirect taxes,
capitation or poll tax, .license tax,
privilege tax, excise tax; ad valorum
tax. property tax, mortgage tax. in
heritance tax, sur tax, transportation
tax insurance tax, beverage tax, ci
par an tobacco tax,' incomptax.
ISOURSYSTEMOF
TAXATION JUST?
. V.V MV , ..V aMHMMMk'ff'i Ml. -.
The Federal government and state
.government ; as independent sover
jt -J eigns functioning In their respective
capacities, and , minor agencies ine
J ' counties and municipalities, busily n
tr aired and vyimr with each other in
indulging in wild orgies of extrava
gance In their expenditures seek to
adjust income to expenditures, seem
ingly unmindful that ""expenditures
ought to be adjusted , to income.
Each ' of these -agencies,, pursues its
own' course and way, f acting ' inde
pendently and in utter disregard of
what the other may undertake, each
seeking to accomplish ita own ambi
tious projects and with rash in con
sideration of what the others are do
ing; and yet, while theoretically each
; is operating in its own sphere, never-
. tneiess tne members of one body poli
tic are part of. each 'one of those oth
er bodies politic. "There is the inev
itable duplication of effort YotT may
. . ask why a jail and a police station
. ; in one and the same , community,
. ' : both of which serve one purposethe
; detention of offenders pending trial?
. : The federal courts have by reason of
; 1 the determination of the government
to punish the minor offenders, taken
- n th asoect of the ordinary police
judge's courts; the same is true of
. our state courts; all of which is the
embodiment of the ideals, the aspi
rations, the forces of a hundred and
fifteen million people prosecuting
j..a fav. reclamation tax, roa
tax, library tax, school tax, hotel tax.
coffin tax, and so on ad infinitum, un
til we have a veritable mess of all
kinds of taxation.
Politically and geographically, ter
ritorial boundaries divide this coun
try into many states. In all aspects,
save from a political and territorial
viewpoint, commerce and li.gh.y de
veloped) transportation have wiped
out these boundaries, so that, econom
ically viewed, the states orm a com
Dact whole. Yet there is little, if
any, restraint, on the ' power' of each
of the sovereign states to tax what
ever may be within it, regardless of
the locus of the owner, and the su
preme court of the United States has
adverted to the necessity of caution
in cutting down the power of taxa
tion unon the strength of the 14th a-
mendment. Nor does that amend
ment restrain double taxation, nor
does it prevent unequal taxation, so
long as the inequality ot taxation is
not based unon arbitrary distinctions.
And, in keeping with that, all bills
receivable, obligations ; pr credits,
however evidenced, arising from bus
iness done within the state, may be
assessed within the state and at the
business domicile of a nonresident.
For it is said, "it is situs of the debt
which determines the legality oi tne
taxation in all cases and united them
under the principle expressed in num
bers of cases vassed on by our courts.
That the-law.:'tlttdl;'Sh"tl:
origin of negotiable paper as its" true,
home to which it will return to be
paid, and its temporary1 absence .can
be left ' pnt of account . While on
the other hand: -V negotiable paper
representing the credits so taxed has
such tangible form, as to be, itself a
taxable entity, ther than that of the
Ah1itTfl4tfan K. Htwktunfi And un a.
gain applying the maxim, "Mobilia
sequunter personam," '' the member
ship u iA exchangei being' personal
property without a fixed situs, has a
taxable ... situs .at the domicile of the
owner. " While on the other .hand it
is competent for the state te fix the
situs of the membership for taxation,
whether held by a resident or a non
resident, in the niece 1n the kfato
w?re the exchange is Ioeated. i And
uu outer illustrations might be add'
ed, so that withal wrf-haw Than.
rected intosi system, with no loss of
me cnaotic ana with no system."
v Undeniably, the seriousness of the
situation is intensified by' the Jncea-
Nor are the augmented taxes of much
avail, ifor disbursements constantly
outrun receipts. -Our plight ur de
plorable. - The, fruita of the tax lev
ies areinticinateri ltnr n .a
their collection.-and nvttvdraft. i
uip laced balances. We exhoast the
present and disable' the ffntir . v
gotistically and ia spirit of selfish
hess we assume that the civilization
of. today marks the ultima teness of
progress, and tEat. in fulfillinar and
satisfying our needs and , reqtire
menta, we . have anticipated and met
those of the coming generations. In
an endeavor to carry on, the present
borrows from posterity with small
purpose of meeting its-obligations, & I
invites nad sanctions bond issue upon I
issue, mortgage - upon mortgage,
pledging the present and chaining the
future, until even all etenfityy with
the aid of our venerable friend Dip
genes, will be unable to find a vestige
of an equity oi redemption, we nayo
reviewed, we have criticized, we
have condemned. Well may we ask,
is there no relief? Is there no cure!
Is there no panacea? Those ques
tions, only the days to come can ans
wer. There will be no surcease, no
staying of the onward march of the
disease, until there is a restoration
to sanity in the administration pf
nubtic affairs and public finances,! a
realization that expenditures must
be fitted to the income, nad the de
velopment of a spirit of denial in gov
ernment. as well as in private affairs.
There must be retrenchment and
an elimination of duplication of ef
fnrt. of waste, and of extravaaranse,
There must be a recognition that the
principle of thrift is a virtue that, is.
as vital to the well-being and the suc
cess of governmental undertakings as
of individual ambitions. There must
be ingrained in the public mind the
fixed determination to abandon thtir
present evils, and in a spirit of re
form 'to adopt as a policy that the
undertaking of all projects, and the
imposition of taxes to accomodate
the same not that the individual
shall be whipped into meeting that
same, regardless of the hardship
which it may impose upon him.
We must no longer listen to the so
phistry of those who argue that the
ability to undertake and to accom
plish is measured by the ability to
mortgage, forgetful that the bequest"
of the burden must necessarily handi
cap the future in its ambition to at
tain and realize its ideals; for the
present is blind that cannot see that
the future will be equally ambitious.
Apart from the inculcation of this
homely philosophy of Poor Richard,
order must be brought out of chaos.
We must develop coordination be
tween nation, state, county and muni-,
cipality. Independence of action
must yield to co-ordination. No long
er should each be permitted to pur
sue its uncontrolled way.
There should be abolition of many
of our taxing agencies, and their con
solidation into one, so that taxes
levied shall be proportioned to the a
bility of the taxpayer to pay and div
charge his obligations to the govern
ment, rather from the present view
point of governmental requirements
and demands. That can not be ac,
complished in a day is reasonable to.
be anticipated,' but then it's true that
no great reform was ever broughjt to
pass quickly. Each of the Amend
ments to the Constitution, from the
13th to the 19th,. inclusive, is the
fruits of agitation, and when once
the people awaken to a full realiza
tion that we invite disaster if we con
tinue in our present reckless, head
less, foolhardy and chaotic methods
of raising money for governmental
purposes, there will be added another
amendment to the Constitution."
Multiplicity of offices with every
little fellow having his particular
hobby to satisfy, and getting before
our legislative bodies with their
schemes, all of which carry a levy
on the taxpayers, should be stopped.
In this day of unreasonable taxa
tion, the business man, farmer and
laborer is actually suffering for
things needed by their families, and
a very small part of this need is sop
plied by any governmental agency.
IRA PLEMMONS.
FROM THE NEW
MAYOR
TOWN ELECTIONS
liN MADISON LAST TUESDAY
Big Vote Polled in Marshall
The municipal elections last Tuesri
day in the three incorporated tow)
in Madison County resulted as fo,
lows:
MARSHALL
' . In Marshall, Grover C. Redmon was
elected Mayor; Reuben N. Ramsey t
Claude Sawyer and Fred E. Freeman
were elected aldermen; and Cloyed L..
Henderson, policeman. The vote was
as follows:
FOR MAYOR
J. Herschel Sprinkle : 141
Groyer C. Redmon 238
Lee Bryan . . '. , 20
FOR ALDERMEN
Reuben N. Ramsey 800
Claude Sawyer -. 296
Fred E. Freeman 238
Guy V. Roberts ., ; 161
William A. West 152
FOR POLICEMAN
J, Manuel Robinson . 107
Thomas J. Anders 24
Jerry Ramsey
Charlie Ramsey
Wolford I. Tweed
Cloyed h. Henderson
Elihu Rector and Wiley H.
withdrew.
3fct
122
McHone
MARS HILL
In Mars Hill, where two factions,
had. developed on account of the pro-'
posed issue of bonds for city water,
the result of the election is that i. J.
Murray is Mayor and R. Y. (Bob
Tilson. Prof. R. L. Moore and L. J.
Carter are aldermen. ' This seems to
indicate that Mars Hill will issue
Ubonds for a city water supply.
vote was as follows:
FOR MAYOR
T. J. Murray , .
W. O. Connor
The
FOR ALDERMEN
R. Y. (Bob) Tilson
R. L. Moore .
L. J. Carter
P. C. Stringfield
W. L. George
R. S. Gibbs
161
90
162
140
123
119
86
HOT SPRINGS
In Hot Springs, C. G. Parris was e-
lected Mayor, W. A- Lewis, D. J.
Price and Roy Plemmons, aldermen.
The vote resulted as follows:
FOR MAYOR
G. G. Parris ..,,
C. C. Brown
J. D. Hensley
FOR ALDERMEN
W. A. Lewis
D. J. Price
Roy Plemmons
Lattie Brooks
2
45
COUNTY BASEBALL
LEAGUE ORGANIZED
SELL CHESTNUT TREES
DEAD FROM BLIGHT
is
Chestnut blight which
spreading throughout the
mountain section of North Car
olina1' may be controlled to
soma extent and a profit salvag-
jdvftrom the dead trees by cut-
taj'ij'.the marketable timber for
sale
Chestnut blight has about
esiroyed the chestnut trees of
the"North where the disease
gained its first foothold and is
spreading slowly but surely
through the mountain section
of the South," says G. W. Fant,
plant disease specialist at State
College. "The disease has
gaineil its strongest foothold a
long the easterly slopes of the
Blue Ridge though specimens
have been collected from every
county in the mountainous por
tion of the State. The dead
trees supply a source of infec-
tive&aterial which may be e
limTnated if the best of these
are cut and sold for timber."
Farmers of Western North
Carolina have been noticing the
death of their chestnut trees
for some years. There is first
a raploTdeath of limbs while
the trees are in foliage. The
142
111
124
122
BILLS PASSED BY
REPRESENTATIVE
MCDEVITT
Copies of Bills passed in the
last General Assembly by Re
presentative McDevitt. Others
will appear weekly until they
are all printed in full in this
newspaper.
TO THE CITIZENS OF
MARSHALL:
I wish to thank the neoole of Mar
shall for placing their confidence in
me and electing me Mavor of the Citv
of Marshall, and wish to state to the
people just where I stand and what
my intentions are.
1st. I ask the cooDeration of ev
ery Citizen in the town.
2nd. I stand for a clean town in
every respect.
8rd. I will stand by the Officials
and enforce the laws according to my
path and carry out any progressive
move that I think is a real benefit to
the town or the Citizens of the Town.
Don't feel because you voted for
Mr. Sprinkle or Mr. Bryan that I
have cool feelings toward anybody
for l haven't and want you as my
f rinds also, as I need your help. Al
so I decide with yoirthat both my Op
ponents were first class men and
highly respect them. . ;
: Thanking you again, '
Yours t oserve, ' - 4
GROVER C. REDMON,
i Mayor. "- .
PIONEER CLUB TO
MEET MAY 13
A BILL TO BE ENTITLED AN ACT
TO VALIDATE CERTAIN PRO-v
CEEDINGS AND BONDS OF THE
TOWN OF MARSHALL
Editor Nwes-Record:
Please announce in vour naoer that
the Pioneer Club will .meet at Mr.G.
R. Merrell's the 18th at 2:30 P. M.
The program will be by the young
folks under the leadership ' of" Mis
Clara Merrell, and we hope to have a
nice time. Everybody cordially in
vited to attend and help ' boost" the
Club.''- - .. V':-, -V: ,--V. .
R. C. ELLER, President of the Club.
b a
Mrs. O'Rafferty: "I hear he
philanthropist." . i '
Mrs. 0'r iannigan:-"ies, ne onerea
The General Assembly of North
Carolina do enact:
Section 1. The proceedings of the
Board of Aldermen of the town of
Marshall, adopted December seventh,
one tnousand nine hundred and twenty-six,
January eleventh, one thous
and nine hundred and twenty-seven,
and February eighth, one thousand
nine hundred and twenty-seven, .au
thorizing and selling sixty-five thous
and dollars street bonds of said town
and 'levying a special tax therefor
are hereby validated and said bonds
may be issued and said tax levied ac
cordingly.
Sec. 2. This act shall be construed
as an exception to House Bill Numbur
ihree Hundred and Forty-seven
Senate Bill Number Three Hundred
and Nine; entitled "An act to prevent
the issuance of bonds by the town of
Marshall without a vote of the people,"-and
that only as to the Sixty
five thousand dollars street bonds au
thorized herein, the remainder - of
such act heretofore enacted by this
General Assembly shall continue in
full force nd effeet- - -, -
Sec. 3. This, act shall be in force
from and after ita ratification.
NEW BOARD MEETS
The new town council met Wed
nesday evening at 7:30 and organis
ed, v Mayor Redmon . presided and
Mrl ' R. N. Ramsey was made secre
tary and treasurer. ' Mr. F. E. Free?,
man was made the committee - otl
streets, Mr. Claude Sawyer, on water,
and Mayor Redmon, F. E. Freeman
and G. L. McKinnev on building.
Othe matters were discussed but fid
action taken. - ; : ;
which enters cracks or wounds
on the bark and then spreads
rapidly throughout thte, bark
The foliage wilts and
the;; branch dies. From the
smaller branches, the disease
spreads to the lower limbs and
finally the whole tree is killed.
Mr. Fant states that follow
ing the death of the tree, sap
Wood decay begins and later
the.', heart wood becomes in-
4 J.
volved. The problem of sal
vaging the chestnut before it
becomes worthless as timber
should there fore occupy the
attention o f every owner.
.Chestnut timber is used exten-
sively- for- telegraph and tele
phone poles, yard lumber, mill
work, core stock, tanning wood
and other purposes. ,
" The who have dead trees
on their farms should cut them
oufc-or sale before they decay,
statesrMr.' Fant. ; '
MARS HILL, HOT SPRINGS, WAL
NUT AND MARSHALL IN LEAGUE
Representativeflfrom the above
named towrtSTn Madison County, met
in Marshall last Monday at 7 :30 P.
M. and organized what is known aa
the Madison County Baseball League.
The towns were represented as fol
lows: Mars Hill Coach Roberts, John Am
nions, and Harry Carter.
Hot Springs George Lippard, Roy
Plemmons, Tom Davis.
Walnut Dr. J. H. Hutchins, Hubert
Davis, Cecil McDevitt.
Marshall A. W. Whitehurst, Dr. W.
A. Sams, Beulah Tweed.
Dr. J. H. Hutchins was elected
President of the League and A. W
Whitehurst, secretary.
Each of these towns is to furnish
a team of local boys from its towns
or local territory nad appoint a direc
tor, who is to meet with the president
and secretary to transact business.
Each town is to have an umpire who
is to follow the team and help the
home umpire with every game. They
are to play Saturday afternoon.
The directors are to meet in Mar
shall this Friday night and arrange, a
schedule. 1
BOX SUPPER AT
WALNUT
SATURDAY, MAY 7, 8 P. M.
A box supper wlil be held at Wal
nut Saturday, May. 7, at 8 o'clock P.
M. Admission will be free." The la.
dies are invited to bring boxes, cakes,
and pies. The proceeds will be used
rfor the benefit of the Walnut baseball
team now in the Madison County
League. Music will be furnished by
Conn's Orchestra of Asheville and,
others.
SET TOBACCO CLOSER
ON FERTILE LAND
Coarse, rough tobacco generally
produced on soil that is very rich in
humus or nitrogen may be avoided by
the simple expedient of setting plants
closer together on the rows.
trouble is caused by a tmrmf.flf?l
where a legume crop has been grown
and turned under, where it is impos
sible to produce a good quality of
weed. The leaf grows out coarse
and rough. Where this condition
prevails, tests made at the Tobacco
Branch Station near Oxford indicate
that the plants may be set as close as
12 inches apart on the row with the
rows four feet.
On one plot where a crop of either
soybeans or cowpeas has been plowed
under, every other year for twelve
years, 1,000 pounds per acre of an
8-3-3 fetilizer was added and the to
bacco then set 12 inches apart on
rows four feet apart. This gave ap
proximately 10,900 plants to the acre.
The tobacco from this plot matured
nicely, had plenty of size and body
and cured out with good color.
There was no rough, boney, diseased
tobacco in the whole plot. Yet this
invariably happens with ordinary set
tings on soils which have had such
treatment as plowing under legume
crops.
Last year was the first time that
tobacco has been tested with settings
as close as 12 inches. Heretofore,
the settings have ben made 18 inches
apart in the row. However, farmers
who have a piece of land which they
consider too rich to grow out a good
grade- of leaf, should test out this re
sult and try putting their plants clos
er together on the row, Bay agonomy
workers at State College.
BRYANT
M1EDBYTRAIN
CULLOWHEE CAMPUS
.' GREATLY IMPROVED
WAS SITTING ION
TRACK
BE.
Dolph Bryant '(colored) of Hot
Springs, an honorable and well kno wn
man abaat 65 years of age. was in-
sUntly kliled at Rollins Thursday a
bout noon, while working on the ex
tra force .pn the railroad. He had
taken. .? seat on the railroad in the
shade, oj-some box cars on the siding
nd . was eating ' dinner, when the
fwitch engine .backed into the aiding
unexpected to him and pushed the
Cars over him. , . . ,
teacher: "The sentence. 'Mv fath
er had money.' ia in the naat tense.
Now, Mary, what tense would yon be
speaking in if jrou id, My father
has moneytT-i - ;v .
: MAU' "iretense."'. t-v
The housewife may easily mat a
budget of the canned fruits and veg
etables needed by her family thru
. . 7? ' .1 vrl"c??. ?eeuea J ner lamny uru
T'm trnitin frt marrv a nrWv "rfrT ihi lnf.K ... . i- .
to will 1100,000 to the widdy of the . . fooi "ook." V llrs. JanV S. McKimmon .Uteh.t
unknown soldier." . "You can't. That's bigamy." ik061 women did this last year.
-With the' arrival of spring, many
improvements are being made on the
campus of the Cullowhee State Nor
mal Seholo. Shrubbery of all des
criptions, including spruce, balsam,
white pnie, lilac, nad snow balls, ia
being planted in various places. Sev
eral men have been engaged in sow
ing grass seed and in laying sod. A
stone wall, which will be ornamental
and at the same time prevent erosion
of soil, Is. being erected around each
end of the Moore Building. Two mod
ern tennis courts are being prepared
for the use of students and teachers
who Jove this sport
Tom Tarheel says he may not
make much money this year but he is
certainly going to stay out of debt.
It is not much trouble to poison cut- -
worms as a littl poisoned and sweet- :
ened bran will do the work.
There were 18.274 club women and :
girls in North Carolina last summer
who canned 940,210 qnerst of regy , -tables,
fruits and meats for use dur
ing the past winter. . 1 -
: Tbedemane for, good dairy cows
Mntinnea. Tarheel dairymen will
find added profit from their herds by
growing out the best heifers. -. ,
Funk "Who -was that dizzy look-
tosrfat gil I saw yon with?"-
ttt n - "V.n main mv sinter?"
Funk-r"No, tie other girl; the tait,
slender one.
ft
i 1
i t
4
1