Property Is Assessed
Highest In North Carolina
Tax Commission Says
iSflWJal' tflklhe Star >
February 31.—The mem*
btr8 thp^gWieral assembly re
ceived -Ahe complete redbrt of the
tax commission -Airing the past
week- Jt contains comprehensive
studies ah the tax problems in this
§T-d cverjt legislator should
khtw adnxtfhm* of ttte. basic in
Tne economic condition of the
farmery pt the „state is the first
irt show that
^ _e of the moun
tain region^ pay pqt in taxes about
the smut fei'djpntftgf of income as
anyone else in the state, although
the different areas VSTy' somewhat.
VThe farmers who hpve fared best,
according to this report, are those
of the coastal pl^ln; area. The
Mooje county peaah growerr made
money In 1927. th| yehf Tor which
the figures were obtained. On the
other 'hand. the- farmers in the
mountain region might better have
been'fngaged nU something else,
for they made no profit at fill The
tidewater farms got a fair return
fretm thiyr work, and those of the
piedmont -show a slight balance on
tpW right Vide. »
findings are based on 1.156
owner-'operated farms and 416 rent
ed farms, carefully selected over
the entire state. Pains were taken
to get representative farms wherc
ever possible. The average net in
come of the owned farms, over and
above the labor of the farmer and
.NOTICE OF SALE OF LAND.
Under and by virtue of the au
thority conferred by deed of trust
by V. J. dolly and wife, Frances
Jolly, to the First National Bank of
Durham, N. C. trustee, dated June
X, 1928. and recorded in book 150,
page 288, Cleveland county registry,
the Firt National Bank of Durham,
N. C. trustee, will cm
March 23, 1929, at 12 o'clock M.
at the court house door In Cleve
land county, sell at public auction
for cash to the highest bidder the
following described property:
Beglning at a stake at the Inter
section of Gidney and Llnebereer
streets and runs thence with the
west edee of Linebcrgcr street
north 4 west 100 feet to a stake;
thence south 86 west 200 feet to ti
stake In the east edge ot an alley;
thence with said edge of said alley
south 4 east 100 feet to a stake in
the north edge of Oldney street;
thence with said edge ot satd street
north 88 cot 200 feet to the place
of beginning. Same being all that
lot conveyed to Vance Jolly by deed
recorded In book VV at page 371
In the office of the regitser of deeds
of Cleveland county. North Caro
lina, reference to which deed Is
hereby had for further identlflca*
tion end description.
This sale Is made on account of
drtfault in the payment of indebted
ness secured by the said deed of
This 14th day or February. 1929.
F1R8T NATIONAL BANK OF
W. 8. Lockhart. Atty„ Durham.
, By virtue of the authority grant
ed the undersigned as trustee in a
certain deed of trust executed by
Ora Bowen and wife, Coy H. Bowen,
and Nora Bowen, widow, to secure
the payment of the sum of sixteen
hundred (*1600.00) dollars In two
notes of eight hundred ($800.00)
dollars each, with Interest from
< March 30, 1921 until paid; said
Seed of trust being dated the 30th
av of March, 1921. and recorded In
book 111 at page 222 in the regt.s
•i cers office of Cleveland county;
default having been made In the
. payment of said obligations, and
■* the holder of said notes having
v called upon the undersigned trus
tee to expose the lands described
v-4h said deed of trust to public sale
and apply the proceeds ot said sale
.5 to the payment of said notes in ac
. cordance with law.
Therefore the undersigned trus
"tfte will offer at public sale to the
"highest bidder for cash at the
•i court house door in Shelby, N. C.
On Monday, March 18th, 1929, at
; I? o’clock, noon, the following de
e scribed tract of land, situated in
No. 2 township, Cleveland county,
North Carolina, and more parti
‘Wilarlw described as follows;
V. Beginning at a po6t oak in tne
tittrth edge ol the Shelby-Boiling
; springs road, Moore's corner, and
sunning thence with the line of the
v Moore heirs S. 10 W. 184 poles to
stake, the R. N. Hawkins corner;
Iwience with R. N. Hawkins line S.
40 E. 19 poles to a stake in Sugar
’Branch of Beaver Dam creek;
? thence up Sugar hraneh as it
meanders 3*5 poles to a stake tn
'the east edge of the Sharon-Boil
ing Springs road; thence with said
^dbad S. 66 E. 9 6-10 poles to a
xttake in the east edge, of a Spring
‘"branch and . in the east edge of
' Sm road; tliepce N. 35 E. 72 poles
?2j|th M. D. Moore’s line to a stake.
*M. D. Moore’s comer; thence N. 88
*4g. 173 poled With the line of T. J.
Hamrick to S 'Spanish oak; thence
fith 63 poles to the beginning
uer, containing 144 acres, more
lues. The same being known as
W. Bowen farm, where the
* Unman nAtu HvM’ 15
Ora' Bowen now lives; and is
ly described in said deed of
i recorded in book 111 at page
and reference is hereby made
said deed of record for more
__ !te and accurate description
St said property.
Date of sale; Monday, March 18.
at 13 o'clock noon at the court
door In Shelby. N, C.
w ,„..ns of sale; Cash,
gsi^hlg the 14th day of .February.
PEYTON Heart AW, Trustee.
his own family was $1,147 in the
coastal plain. $352 In the tidewa
ter, $178 in the piedmont, and a de
ficit of $192 in the mountain region.
The average net farm income for
the state was $405.
The railroads, power and light
companies, telephone and telegraph
Companies, and other so-called
public service corporations paid in
the state coffers over $8,000,000 in
These big concerns are paying
their share of the tax burden, when
you compare the taxes they pay
with their annual income. This is
not true of the power or light, com
panies, which pay only about half
the proportion of their income that
the tanners pay of theirs.
One of the most important rec
ommendations in the report is that
the Constitution be so amended as
to give the general assembly au
thority to make such general classi
fications of property for tuxntion as
It may see fit. This provides for
broader powers of classification than
did the amendment submitted at
the last general election. which
failed to pass.
Solvent credits, which represent
practically all of the Intangible pre
sonal property listed for taxution,
have been steadily declining since
1921. In that year, the report
shows, the amount of solvent credits
listed was $193,000,00. in 1923 the
amount was $131,000,000. During the
last three years the decline has been
more pronounced, dropping from
$1(14,000,000 to $150,000,000 to $131,
000,000. The report makes a de
tailed analysis of the piesenl situ
ation, showing why it is lmsatls
faetory and recommends the classi
fication of intangibles as offering
the most hopeful method of getting
additional revenue from a larger
number of taxpayers and on a
thorough basis from this class of
State Ami National Banks.
In 1927 North Carolina collected
In taxes a total of $1,261,000, of
which National banks, with a capi
tal stock book value of $27,468,000,
paid $335,000 and state banks, with
a capital stock book value of $41.
826,000. The disparity between state
and National banks, which Is re
flected In 236 per cent of the net
income of state banks being absorb
ed In taxes and only 12.5 per cent
of national hanks. Is kn part account
ed for by the fact that National
banks are not required to pay the
4 1-2 per cent corporation Income
tax levied against state banks, but
primarily because they represent
larger units of capital and are able
to a greater extent to take ad
vantage of the present exemption
allowed of as much of surplus as is
Invested in State Federal and Joint
Stock Land bank bonds. The com
mission recommends that this ex
emption privilege should not be ac
corded to any \except state bonds,
and, in this case, the banks be re
quired to hold them continuously
in order to get the exemption.
Tax Burdens Compared.
Residence property in cities and
towns is shown to bear the heaviest
tax burden of any type of property
or of any industry studied. Property
taxes on city and town residences
absorb 34.5 per cent of the income
of this class of property. The an
alysls of the ratio of taxes to In
come of the various classes of busi
ness or property shows the per
centage of net income paid out in
taxes, as follows: railroads, 25.2;
electric light and power companies.
16.3; telephone companies, 24.4;
national banks, 12.5; state banks.
23.6; business property In cities and
towns, 28.6; residence property, 34.5;
and farm property. 28.9.
In all cases except business, resi
dence and farm property. these
percentages Include both the prop
erty tax and the state Income and
franchise taxes, as levied agathst the
The commission found rather
wide variations In the ratio of as
sessed valuations to estimated mar
ket values of the various kinds of
property. The assessed valuation
of railroads was 74.9 per cent of
their estimated full market value;
electric light and power companies,
68.8; telephone companies, 74.2;
city business property. 576; resi
dence property, 63.1; and farm
property, 75.3 per cent.
To whom it may concern:
Notice is hereby given that the
partnership heretobefore existing
between J. C. Crocker and J. C.
Weathers, operating and doing
business under the partnership
name of J. C. Crocker & Co., with
their headquarters at Shelby,
Cleveland county, N. C„ has been
dissolved, and all claims against the
said partnership are to be present
ed within the next thirty days,
properly proven, to the said J. C.
Weathers at his office in Shelby.
N. C.: Notice is further given that
no contract, debt or other agree
ment made subsequent to the date
of this notice shall be liading on
the partnership, nor, shall either oi
the above named partners, J. C
Crocker, and J. C. Weathers, make
any contract, debt or agreement
that will be binding on the other.
Dated this 15th clay of February,
J. C. WEATHERS, '
J. C. CROCKER.
State College Opens
Stair College, Raleigh, l eb 21.—
Demands in southern states for
experts trained in mining ol nqn
1 metafiles have brought about the
opening of a new department of
mining engineering at North Caro
lina state college with Professor
A. F. Greaves-Walker, head of the
ceramics department in charge.
Departments of conservation and
geograph rai surveys have called for
college men training In this'work,
and sc lnr as State college authori
ties can learn, no other institution
in tlie United States is giving in
structor! in non-metallic mining.
Professor Greaves-Walker has al
ready received request* from feld
spar companies, the Arkansas state
geographical survey, Rutgers uni
versity ai d the University of Wash
ington for men trained in this in
Indications arc, lie said today,
that ills seniors who will be grad
uated in June, will all secure posi
tions t>r obtain fellowships for
graduate work in eastern or west
ern institutions. The class includes
men from Florida, Pennsylvania,
Ohio; Massachusetts and North
Professor Greaves-Walker has
been a leader for several years in
ceramic and mining developments.
He is a graduate of Ohio State uni
Praises Mr. Sinclair
And His Orchestra
I To Editor of The Star:
I urge the people of Shelby and
Cleveland county to appreciate our
high school orchestra and band nnd
their nr ft efficient director, Prof.
W T. Kndalr. They furnish ex
cellent music, and should be sup
ported ltnnnclally and in every
I understand tlint they are to
pl.v/ at Webb theatre tonight, and
that the picture is a bright, amus
ing comedy, and Is for the benefit
of the orchestra
Those who go will probably get
many good laughs, and I hope the
orchestra will get many dollars.
D. A. TEDDER.
Feb. 22, 1929.
Forest City Wants
A New Hotel There
Forest City, Feb. 22.—A commit
; mitec has been appointed by the
j Forest City Kiwanls club, to coop-j
' erate with the Industrial commit- j
tee of the club, to procure for For- j
cst City a greatly needed new ho
President Charles Z. Flack ap
pointed on this committee John W.
Dalton. B. B. Doggett, Marshall
Giles and C. E. Alcock. The pur
pose of the committee is to advice
with certain individuals whom they
think may be interested In build
ing a hotel to show the need of the
hostelry and In every way coop
erate with any pnrty or parties ^
whom they may interest in thei
'left treated without
osing—Just rub on
f OR COLDS Oi ALL THE fAMILV
meant will refund your
If PAZO OINTMENT falls
> cura Itching. Blind. Bleeding or
Protruding Piles. In tube* with
irilo pipe, 75c; or in tin box. 60e.
Is A Prescription For
Colds, Grippe, Flu, Dengue,
Rilious Fever and Malaria.
It is the most speedy remedy known
DR. H. D. WILSON
Dependable Eye Examina
tion and Quality Glasses.
Office Oyer Png) Webb’s.
Western Union To
Offer New Service
A new week-end letter cable .serv
ice will be put in effect by West
ern Union to Great Britain and
Ireland Friday, February 22, by
which a one hundred word cable
letter may be sent to points ln
these countries for five dollars from
The new service has been ar
ranged by Newcomb Carlton, presi
dent of Western Union who at
present is in London. This new
week-end letter service will be
available from any point in this
country. A statement issued by the
company says "The word rate from
Shelby is five cents, with a mini
mum charge for one hundred
words. Messages will be accepted as
late In the week as midnight Sat
urday for delivery at opening busi
ness Monday morning." The new
service will supplement present
twenty word week-end letters which
Western Union inaugurated shortly
after the first of the year.
Due to the Increasing use of the
cable by the general public, both
for commercial and social corres
pondence we have decided to give
a service which will permit* lengthy
week-end communication at low
rate, furthermore, this service will
do away with necessity for em
ployment code or stilted language
and will permit still greater freedom
of expression In cablegrams.
The cable used now has wide
PUBLICATION OF SUMMONS.
North Carolina, Cleveland County.
In the Superior Court. Before the
Della Thomas, Plaintiff
Enoch Thomas, Defendant,
To Enoch Thomas, non resident
You are hereby notified that ail
action, as above entitled, has been
instituted A the superior court of
Cleveland county, N. C., against you
by the plaintiff, in which she is
asking lor an absolute divorce upon
the ground of 5 years separation
and you are further notfied that a
verified complaint has been filed
in my office and that you are here
by required to appear and answer
same on or before March 6, 1929
at my office In Shelby, N. C., qr the
plaintiff will apply to the court for
the relief demanded in the com
Herein fall not and of this sum
mons make due return.
Witness my hand and seal, this
January 14, 1929.
A. M. HAMRICK. Clerk Fup
erior Court, Cleveland County
D- A. Tedder, Atty.
First Trial of Black-Draught
Convincing, Says Lady,
Who Escaped Suffering
By Taking It.
Jackson, Miss.—"My first experi
ence with Black-Draught convinced
me that It was a good medicine,”
says Mrs. Ida Kersh, 311 South Con
gress street, this city, who says she
lias taken Black-Draught for years.
‘My trouble,” writes Mrs. Kersh,
"was sick headache which seemed
to be caused by constipation. I
used to have a thick, slimy taste in
my mouth, and such a tired, bad
feeling. This would be followed by
headache and sick stomach. I would
have to stop my work and go to bed.
"I read about Black-Draught and
decided to try It. I found that by
taking the Black-Draught in time,
I could ward off these sick spells.
"And so for the last twenty years,
when I feel the least bit bad, I take
Black-Draught and feel that It has
saved me much pain and sickness.”
Constipation dams up poisons In
the bowels, where they are absorbed
Into the general system, causing
many serious symptoms.
Thousands of letters of praise
from users of Thedford’s Black
Draught, on file at the laboratories
where Black-Draught Is made, tes
tify to the high esteem In which
It Is held for the relief of constl
patton.and attendant ills. nc-301
Th»d ford *
variety services at his disposal. In
addition to the last cable, which is
given preference over other cable
traffic, there is available today a I
deferred half rate cable service, a j
twenty word cable letter service, a ;
fifty word cable night letter of one i
hundred words. The new service!
amounts in effect to a reduced!
rate for long messages and will be!
a boom to business men as.' well as I
to those who use the cable for so-1
Lindbergh Filed Notice.
Boston.—Charles Lindbergh has
filed notice at city hall of his in
tention to marry. The lady's first
name is Anne. Charles is a chauf
feur. The future Mrs. Lindbergh
is now Miss Peterson.
Notice is hereby given that I
have this day qualified as admin
istratrix of the estate of J.‘ E.
Champion, late of Cleveland coun
ty, N. C. All persons having
claims against said estate will pres
ent them to me properly proven for
payment on or before February 9,
1930, or this notice .will be pleaded
in bar of their recovery. All per
sons indebted to said estate will
make immediate payment to the
undersigned. This February 9, 1929.
LAURA E. CHAMPION. Ad
ministratrix of J. E. Cham
Ryburn & Hoey, Attys.
r1 ' 1 ■ 111 1 .. %
Dr. C. M. Pfsele
Office Over Woo!worth
Residence Phone 460- W
Office Phone 99-W
%■! , .Til II, I 11,1.1 -T I I. ■»
Will the home
be hers • • • ?
Life insurance to pay of!
the mortgage and leave
money in the bank, if you
are taken, would make life
bappierfor you and for her.
Full particulars and a work*
able plan are yours for the ask*
ing. No obligation of course.
Phone today for full details
C. R. WEBB
Shelby, N. C.
Is Usually The One
Who Does All The
Your Only Safe
guard is Insurance
GHAS. A. HOEY
You Have Lost Money
For Ten Years
BY NOT HAVING A
CO-OPERATIVE FIRST FARM
400,000 Farmers In The United States Have
Beaten You To It.
BUT WE ARE STILL MAKING LOANS ON GOOD
Our Loans For 5 Years Cost No More Than Others.
Optional To Run For 35 Years.
‘.void Increase In Interest Rates, Renewal Charges,
Cost (M Searching Titles, Bonuses
SHELBY NATIONAL FARM LOAN
Office Address: 21 Royster Bldg. Phone No. 673.
HENRY B. EDWARDS,
SecvTreas. Shelby, N. C.
IT’S SPRING TIME
AT THE PARAGON DEPARTMENT STORE
Everywhere—in every dep irtment you see new Spring
things. Beautiful piece goods, Ready-to-Wear and Foot
Come—You’ll enjoy see*ng the new Spring Styles.
I rue btyle
Our milliner s"r,nt seve-al
clays in New York, visit ng
the big department stores,
getting tips on the true
styles for soring. And now
you have New York stales
right here for your selec
tion and prices most reason
A piece or two of Costume
Jewelry cert'’inly acHs to
your appearance and the
cost is only a trifle. Our
stock represents the very
latest and many things you
don’t see every day.
$9-75 10 $69 50
Are you gr >wing tired of your o’d
Coat? Surely you are, and we are
ready to help you make proper se
lection from our large stock.
It’s an ensermble season, in both
Silk and wool. You’ll find either
style here and in various colors and
$19-50 lo $49-50
PRINTED CREPE DRESSES
Are Biggest Sellers
You can get world’s of service
from these $9.75 dresses. They
have all the ear marks of
much higher priced garments.
A size here for every miss or
Flat Crepes or Georgettes. A
number of attractive styles.
In every wanted shade.
They rra Cadets. Our lead
In selecting your outfit see
these new bags to match.
To match or harmonize with
your spring apparel.
Styled almost exactly a s
shown in this illnst -aMon.
Very sheer and most service
able. An assortment of styles'
A combination of silk and ray
on. Unusually soft and sheer.
Look very much like silk jer
seys and wear unusually well.
54 & 56 IN- COATING
£2*95 and ^3*^® ^D.
These Coatings are so wide it will only
take a short cut to make a coat. The
patterns are new-very plain but shows,
PLAIN AND PRINTED
Hundreds of yards of plain and print
ed Silks, Pongees, in various colors.
And all washable. The patterns are
* distinctive and very attractive.
THE PARAGON DEPT. STORE