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

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