Old Days In State Legislature
Recalled A t Time Nears For Body
To Meet; Once Moved About
When Legislature Convenes Next!
Month Will Have More Con
veniences.
Raleigh, Dec. 10.—One month
hence North C.iro'lnn's lawmakers
will gather in a busy city of some
40.000 souls to shape the destinies of
more than 3,000.000 people for the
next two years.
A marble capitol with solid ma
hogany desks In the senate and
house chambers will afford a back
ground akin to a royal assemblage.
Modern hotels will be centers of
rest and social activities.
It will be quite a contrast with
the legislatures of those early days
when the state was struggling In Its
Independence 150 years ago.
Those were the days when the
legislature "migrated from town to
town auctioning oft sessions to the
highest bidders.”
Ahd "drams of some kind before
breakfast!” <
Raleigh was not, then.
The thriving "metropolises'’ of
New Bern. Tarboro, Fayetteville
and Hillsboro were waging ambi
tious and jealous fights to become
the scat of the new government.
New Bern had been the old Col
onial capital, and would not give up
its pretensions.
But let Dr, R. D. W. Connor, of
th» University of North Carolina,
tell the story from an excerpt in his
"North Carolina: Rebuilding an An
cient Commonwealth." published
last year.
*Tor nearly two decades after In
dependence, the governors and other
state officials administered public
affairs from their private homes,
while the legislative migrated from
town to town auctioning off session
to the highest bidders.
fSBetween 1777 and 1794, seven
towns, none of them adequate for
the purpose, enjoyed the honor and
reaped the profits of legislative ses
sions. The session of 1787 was held
at Tarboro. which, with its 20 fam
ilies, struck a visitor as ‘inadequate
to the comfortable accommodation'
of a legislature of about 180 mem
bers besides the ‘people attending
„ the sessions in business or going
there on motives of pleause.'
" ‘Forty or 50 members, besides 'a
great number’ of other visitors, were
packed away in tire tavern; the
others were cared for in private
homes. 'Every family almost receiv
ed some of the members; beds were
borrowed from the country, three or
four placed in a room, and two of
their honors In a bed.'
‘•Bad weather added to their dis
comforts. ‘Snow, slfet and rain all
day,’ runs a visitor's daily for De
cember 22; fuel gave out at the
tavern, ‘and we suffr there for want
of fire.’ „
“No wonder the members sought
relief in ‘Drams of some kind or
other before breakfast!’
“The situation was no worst at
Tart>oro than at Halifax, or Hills
boro, or Smilhfield, or Wake Court
house.
“Personal discomforts and expen
ses were so great that members
would not attend sessions prompt
ly or regularly; in 1780 they refused
to attend a special session in suffi
cient numbers to make a quorum.
“But bad as were personal accom
modations, they were no worse than
th» facilities for transacting the
public business. Sessions were held
ill courthouses where conveniences
for legislative labors were totally
lacking; legislative records were
hauled ‘In a common cart’ from
town to town following the peram
bulations of the lawmakers; and ad
ministrative records, so essential to
intelligent legislation, were scatter
ed about in private houses In wide
ly separated parts of the state,’’
Times are much different today.
There is no need for migrating
from town to town and inviting bids
for sessions.
But some still profess doubt as to
the legislative dram.
A fight between the eastern and
western parts of the state, nearly
ending in a revolution, resulted in
Raleigh being chosen, and for years
a Sleep village for North Carolina's
capita!.
There is a different story' today
Lawmakers coming to Raleigh Janu
ary 7 will meet In a rather differ
ent atmosphere, but it cannot be
said whether their work will be
along different lines.
Cotton Market
New York, Dec. 12.—Cotton was
quoted on New York exchange tor
southern delivery at noon today
Dec. 9.96, Jan. 9.95.
Gray goods were irregular yester
day In Worth street with prices
showing an easier tendency on light
sales. Charlotte special says mills
ere having a seasonal lull. Some
mills working for sake of employees,
yarns are dull and weak, hosiery
plants begin shaper curtailment
November statistics are not parti
cularly cheerful. May get an upturn
on cables and technical pasitiou but
doubt If it holds.
CLEVENBUHG.
There's a rumor that Uk Prince ol
Wales will marry Princess Ingrid of
Sweden. Well, they say that good
matches ar e made there—Greenville
Piedmont -
4
Commissioners Pay
Bills, Aid Charity
NtinieroiM Tnf^rtuna'r Families Al
lowed Some Support. Swear
In Constable*
At a specla' meeting of the coun
ty board of commlssiQners and at
the regular meeting She following
actions were taken and the following
bills paid:
On motion made by a. R. Latti
more seconded by R. L. Weathers
Mrs. D. J. Wilson was allowed $24 00
per month for three months treat
ment In sanltorium.
On motion release K. H Wall of
No. 2 Township was permanently
released from paying poll tax.
On motion Pink nnd Lucy Tessen
eer were allowed $8.00 for support
On motion J. W. Morrison was al
lowed $5.oo for support.
On motion carried to give John
Davis $4.00 and Mary Davis $4 00 for
support.
E. L. Weathers and C. C. Warlick
were sworn as road commissioners
for No. 8 township.
On motion allowed SLamey Co.,
$10 for the burial expense of Allen
Brown.
On motion J. R. Leo was perman
ently released from paying poll tax.
On motion allowed Becky Lowery
$4 00 for support.
Claude Lindsay was sworn In as
constable for No. 11 township.
The county liability for the Octo
ber term of court for the year 1930
and also the annual report for the
year 1930 were approved.
Shelby potato house, boxes, county
home *17.15; Blanton Electric shop,
lamps, etc,, county home, *31.65;
Charles L. Eskridge, repairs, county
home, $15 89: Fair Ground Service
station, groceries, county home.
$32.60; A. V. Wray and 6 Sons,
shoes, etc., county home, *157.76,
Paragon Dept, store, beds, etc., coun
ty home, *102.50; City of Shelby,
meter and tap, county home, $34.55;
Standard Oil Co., county home, *3;
Will Griffin, painting, county home,
$47.13; John T. Borders, salary, etc,
$220.00; O. E. Ford Co., oats fertili
zer, bricks, county home, $198.68; J
G. Dudley, Jr., garage, county home,
5224.94; Campbell Dept. Store, mer
chandise, county home, $19.16; Jack
son Cash grocer, groceries, county
home, $88.19; Stephenson Drug Co.
county home, $5.50; Quinn Drug Co.,
county home, $13.49; I. M. Allen, re
port for the jail, $511.40; I. M. Al
len, stamps, etc., $75.13; J. O. Dud
ley, Jr., Jail, $4.85; Campbell Dept
store, jail, $13.13; Quinn Drug Co.,
jail, 65c; Stephenson Drug Co., Jail,
$6.55; Campbell Dept. Store by J. B
3mtth, $15.95; Southern Bell Tel.
and Tel Co.. $49 49; City of Shelby
court house, $36.58; City of Shelby,
Jail, $27.88; Cline Bros., bridge lum
ber, $35.00; A. Blanton Grocery Co.,
truck cover. $16.15; Cleevland Mill I
and Power Co., lawndale bridges, i
$18.18; R. G: Stockton, gas for truck,!
$7.15: William Dycus, $1.00; Shelby,
Hardware Co., for chain gang gar-:
age, $1.50; Shelby Hardware Co,
bridge dept., $33.50; Campbell Dept !
store, bridge dept., $288.63; Cleve-1
land Auto and Body Works, for!
trucks, $13.25; S'andard Oil Co., oil !
$51.01; Standard Oil Co., oil, $23.46;
Observer Printing Co., binders for
register of deeds, $50.00; Observer
Printing Co.. register of deeds,
$38.67; Southern Paper Products Co.
liquid soap, $41.25; Burrough Add
ing Machine Co., $40.50; M, A. Jol
ley, court'officer, $18.00; T. C. Esk
ridge, coroner investigate the death
Of Eulale Dos ter, $22.00; T. C. Esk
ridge, coroner investigate the death
of Ernest Weaver. $22.00; T, C. Esk
ridge, coroner investigate the death
of Clyde Dysart, $7.00; G. W. Allen,
■trip to Jackson training school,
$12.00: C, H. Shepard, capture still,
$10.00; E. VV. Dixon, capture still,
$10 00; Randall and Eskridge, $140;
A. F. Newton, stamps, etc., $4.80;
1 Geo. P. Webb, service to C. S. C„
$25.00: Gardner Electric Shop, lamps
court house, $1.20; Roy G. Barber,
state Institute, $25.18; J. C.
Weathers bridge work, $159.20; W.
E. Vickery, court house, $24,15; ,R
L, Weathers, service as commission
er, $79.00; Stamey Co., burial ex- j
pense for Gain well Brown, $10.00: ;
D. F Moore, county physician,!
$299.75; Cleveland Hardware Co,j
$66.15; No. 6 township, board lor!
prisoners, $511.00; Gardner Electric
Shop, court house, $1.95.
Star Publishing Co., taxes notices.
$39 83; Joe A. Hartsell, ,/M. D., for
Allen and William Barrett. $2.50; O
E. Ford Co., for county home, $3.50;
E. C. Huil. hauling sand for Casar
bridge, $40.50; A. E. Cline, service
as commissioner from July to De-:
cember. $137.00; Shelby Printing
Co., register of deeds, sheriff and'
for elections. $5.05; R B, Kendrick,;
trip to Jackson Training school
$11.25; L. U. Arowood, county home,
$86 82: D. II. Cline, bridge dept.
$34.35; City Electric Shop, fuses and
repairs, $1.10; Farmers Hardware i
Co., court house. $9.50; Ideal Serv
ice Station, bridge dept., 50c; Ellis
Transfer Co., coal for jail, *15.50;
Ellis Transfer Co., freight, $5.55:
Twenty dollars burial expense for
Sarah Jane Crowder pension roll,
check payable to Miss M. F. Neison
Lawndale, N C., care P, O, Williams,
$20.00.
1
«
STATE TAX MEN AND
BANKERS IN ACCORD
NEW . . .
once o::;l tngailations bciivc;:i :
American Hangers Association -t,,
clal committee and tho Commit;,-,
of tho Association of States on
Uank Taxation have resulted In an
agreement on a form of amendruen;
to the Federal statute deal in'; with
date or local taxation of national
hanks that "maintains the integrity
of the prate: live principles of the
section and la satisfactory to the
eomrei.-.iov •'•••;' co niniltce," rr.ya tht
American Hankers Association Jour
nal.
Thomas n. Paton, the organ Iza
tlon’s General Counsel, In making
the announcement says that prevl
ously. proposed amendments to the
statute, which Is known aS Section
5213, have h en opposed when It
was felt their terms would enable
any state to place hanks In a tax
class by themselves.
"The law as it stands today," Mr.
Patou says, "permit, state or local
taxation of nrtional hanks or their
shareholders in one or the other of
the four following forms: the share
holders upon their shares,—a prop
erty tax: tho shareholders upon
their dividends,—a personal income
tax; the bank upon Us net income;
the bank according to or measured
by its net Income. Only one form
of tax can he imposed, except that
tho dividend tax may be combined
with the third or fourth form If
other corporations and shareholders
are likewise taxed.
"The conditions permitted are:
the tax on shares must be at no
greater rate than on other compet
ing moneyed capital; the Income
tax on shareholders must be at no
greater rate than on net Income
from, other moneyed capital; the
tax on bank net income must he at
no higher rate than on other finan
cial corporations nor the highest
rates on mercantile and manufac
turing corporations doing, business
within the state; the tax measured !
by net bank Income Is subject to the
same limitations as the tax on net
income of the bank but may include
entire net income from all sources,”
States Seek Broader Law
National hanks amt their share
holders are taxed In different states
tinder a diversity of systems, he
says. The U. S, Supreme Court lias
held that t he low mtllage rate on
Intangible personal property is in
violation of Ilia present law where
It results In national hank shares
being taxed at a rate greater than
that assessed upon competing mon
eyed capital. A number of states,
unwilling to use the Income meth
ods permitted, had the alternative
of either repealing: the intangible
tax laws or limiting taxation of na
tional bank shires at the intangible
rate. Therefore they sought a
broadening of the permissive pro
visions.
Also, Mr. Paton points out, a
Supreme Court decision held a
state’s excise tax on corporations
invalid where It included Income
from Federal and local government
bonds in the excise measure. This
created doubt as to some state bank
excise taxes.
“Conferences have been held to
reach some agreement which would
protect the bauks, satisfy the tax
commissioners and avoid a contest
In Congress," Mr. Paton says.
"From the standpoint of the tax
authorities, the main objectives
have been an amendment whtfcli
would permit certain states to re
tain their low rate tax upon In
tangibles and at the same time de
rive an adequate, but not excessive,
revenue from national bank shares,
and an amendment which would
permit certain states to tax corpor
ations on their net income, exclud
ing Income from tax-exempts, and j
at the same time derive the same
revenue from the hanks as here
tofore. From tbo standpoint of the
banks, It has been deemed impera
tlve to maintain the protective ,
principles of Section 5219.
The Change* Agreed On
■ in the proposed amendment tne
existing provision permitting taxa
tion ot buuk shares no higher than
the rate upon competing moneyed
capital has been modified with re
spect to certain intangible tax
states only In a provision under
which, Instead of the moneyed cap
ital limitation, file rate shall not
be greater than the rate upon the
shares of other financial corpora
lions, nor upon the net rusi-ts of
individuals, partnerships or nasoch
at ions empl oyed in the banking,
loan or invc ament business, nor !
higher than the rate assessed upon
mercantile, manufacturing and
business corporations with head
office in tlic state.
"Also an added fifth alternative
permissive method, designated as a
specific tax. permits a state, lit
place of att ud valorem tax on bank
shares, to add together total divi
dends paid the preceding year and
the increase In capital, surplus and
undivided profits, less additions to
capital or surplus paid In by stock
holders, and to divide this total by
the number of shares. Tho stale
may tax the shares based upon thi
amount, but not to exceed the rate
on other corporations in proportion
to their net profits.
“This method is designed fo
states which have heretofore taxe
natlonal'banks upon their entire ne
income from all sources at a pro
portionate rate to that assease
upon business corporations. Th
amount which is the basis of th
tax Is the equivalent of the entir
net income from all sources, bt
being assessed against the shar
holder upou his property in f
shares and net a tax upou the bar.
It is not open to the objection as c
Indirect tax on exempt, income.''
L
Smart Comfort In Winter Cottons
[VKjT 80 long' ago it used to be
thought that cotton's useful
ness for wearing apparel was more
or less limited to spring and auni
mer.
Autumn fashions this year have,
-veil demonstrated that cottoris cun
ie made for other seasons. Now
he enterprising designers have
tone still further and brought out
oftons for winter.
At the left is a skiing costume of
avy gabardine designed with full
"s>d for comfort and nnnearsnee.
Tho fabric is so closely woven tha:
it provides comfort even in the
coldest winter weather. The red
and white pattern of the toque and
scarf provide color contrasts that
brighten tho entire costume.
Cotton corduroy is used In the
skating costume shown at the
right. The, jumper frock anu soft
white sweater are features that
mean comfort as well as smartly
tailored appearance. The hat In
coni mating black and white la one
of the latest things in berets which
are so popular this v*ar.
Holiday Bargains
IN
USED CARS
1929 CHEVROLET ROID TER..$125.00
1929 CHEVROLET SPORT COUPE ___ $350.00
1928 CHEVROLET TOURING—New paint, good me
chanical condition, good rubber ___ $175.00
1926 MODEL FORI) COUPE _____ $125.00
1928 CHEVROLET ROADSTER__, . $163.00
1927 CHEVROLET COACH _____. $165.00
1924 FORD COUPE__ $35.00
JACK CRAWFORD
I OCATED IN HAWKINS BROS. GARAGE
SOUTH LaFAYETTE STREET
-PHONE 265 -
Eskridge News
VOL. .
DEC. 12, 1930
NO. 39
It will only be a Tew days until
Christmas morning and it cer
tainly would be a very pleasant
surprise for the wnole family to
get up on the morning of the 25
and look over the New Model A
ford Sedan which we will deliv
er to your door early that morn
! >ng.
“Yes, my friends,” said the
theological lecturer, “some ad
mire Moses, who instituted the
old law, seme Paul, who spread
the new, but after all. which
character in the Bible has had
the largest following?"
As he paused, a voice from the
back bench souted “Ananias.”
We will install a 13-plaie gen
uine Ford Battery in your car
for only 00 and our old bat
tery. This battery is built up in a
hard rubber case and is guaran
teed for 18 months against any
defect in materials or workman
ship.
Collette Student “Pardon me,
this must be the w:ong berth.”
Bachelor bady Weighing) : “How
you boys do jump at conclusions.”
The New Model A Ford Car
and Truck are built up to certain
standards of quality of materials
and workmanship. It has been
noticed that some are trying to
build down to the present price'
of the Model A Ford.
She ’You told me before I
married you that you were wrll
off.”
He: "I was. hut 1 didn't know
it,"
There is evidently a very high
quality of workmanship and ma
terials in a car that will account
for over 60% of all the new cars
sold hr Cleveland county during
the first 11 months of this year.
We delivered a Npw Model AA
i ruck to the Lily Mill and Power
Company, Shelby, N. C.
Jellybean; “Old man, I under
stand you are courting a grass
widow. Has she given you any
encouragement?’*
Sheik: “111 say she has. Last
night she asked me if f snored."
We delivered a New Model A
Ford Pick-Up with closed Cab to
Mr. W. H. Brown who is the Res
ident Engineer for the Southern
Public Utilities Co. Mr. Brown is
supervising the ’-e-conditioning
of the rural light lines which j
were recently purchased by his
company.
Clerk: “This is *he finest cig
arette lighter on the market,
madam." V
Young Thing: *Tt certainly
looks cute. How many cigarettes
does its light to the gallon?”
We delivered Mr. Marcellus
Gantt, R-7, Shelby, N. C., a New
Model A Ford Tudor Sedan.
It pleases us to please our cus
tomers. If our customers are
pleased with our car and our ser
vice, they will induce their friends
to try our car and our service
and put an end to iheir automo
bile troubles.
Mr. E. E. Gantt, Ora mill, Shel
by, N. C., was so well pleased
with his first Model A Ford Car
and the service he received that
we delivered him hir, second Mod
el A Ford. His last choice was a
Tudor 8edan
What is the use of worrying
over what to buy Tor each mem
ber of the family for Christmas?
Buy a New Model A Ford Sedan
for the whole family.
CHAS. L. ESKRIDGE
"" —'1
Goats & Dresses
At y2 PRICE
Give Useful Gifts From
COHEN BROS.
AGAIN — WE OFFER
Absolutely FREE
A LADY’S HAT WITH EVERY
COAT
Beautiful fur trimmed coats in ill .
of tan. green and black. All sizes 11 tnAfl^v?
ues to $39.50 M ,0 a0; Vi»I'
$3.88
ITiese Coats at Cohen
s Price« spell BIG SAVINGS
$8.88
Savings that run as high as $20 on a single coat
$14A8
every dress going at
$3.88 $6.88
All Sweaters Sacrificed
SWEATEFS m AKF. IDEAL CHRISTMAS GIFTS ...
We are sacrificing oar com
plete stock of Sweaters at
savings from
’ART WOOL SWEATERS—
Pull-Over and Coat Styles
69c
Values to $1.49
—en s and ii&ys All Wool
Black Pull Over Sweaters
$2.29
Men’s DuPont Leatherette
Lumberjacks, Fleece Lined
$1.98
Boys’ DuPont Leatherette
Lumberjacks
$1.69
AH Our Higher Priced
Sweaters
Formerly Selling as high as $5.00 . ..
all going at—
$2.88
You wil find in this group about
every style of Pull-Over and Coat
Styles.
EXTRA SPECIAL!
SATURDAY 10 A. M.
MEN’S AND BOYS’
WORK SHIRTS
EXTRA SPECIAL!
SATURDAY, 2 30 P. M.
— C HA MBRAYS
Solr's and Stripes
Ss yard
MEN’S AND BOYS’ SUITS MAKE
SENSIBLE CHRISTMAS GIFTS
All Wool Worsteds, Serges and Twists
All Sizes 34 to 48
Extra Special!
Manipulated Wool Serge
BOYS’ SUITS
with 2 long trousers
Sizes 11 to 18
$7.88
extra special
WOOL SERGE
SUITS
Guaranteed not to fade
$12.97
BOYS’ SUITS jg
Guaranteed Wool Fabrics,
all sizes 5 to 18 . , . some
with 2 pants—
$^4.88
$0.88