Iowa state bystander. [volume] (Des Moines, Iowa) 1894-1916, 1900-05-25
NOTES FROM THE CAPITAL
DIES MONIES, May "a, 1900.

NOTES FROM THE CAPITAL
DIES MONIES, May "a, 1900.
The Des Moines National, the Citi-
Gems National and the Valley Nation
1 al banks have fled in the district
court appeals from the recent decision
,of the board OF review refusing TO de
duct from the amount Of their capital
stock Investments the proportion OF
their capital invested in government
bonds January l, the time the assess
j. ment was made. All the banks charge
that the capital stock was assessed up
to stockholders at its real value with
out reference to the bonds and that no
deductions were made on their account.
They charge that under the national
laws as well as those of the state the
stockholders are entitled to deduc-
ton for the amount of capital stock in
vested in bonds, the bonds to be fig
ured at their par value. The Citizens
National bank, with a capital stock OF
5000. 900, held S21O, 200 of bonds; the
Valley National bank, with capital
stock of 5000, 900, an investment OF
$237.4OS in government bonds, and the
Des Moines National, with a capital
stock of $500, 900, an investment OF
sos. 900 in bonds. The assessor has
charged that the banks loaded up with
government bonds shortly before Jan
nary and disposed OF them shortly
after January l, the purpose being to
escape taxation on their capital stock
accounts,
By decision of the supreme court
in case originating in Sioux county
and first decided by District Judge
Wakefield, of Sioux City, the dogs of
Iowa have no legal right to brood over
repeated annoyances and ayenge them
with their teeth in malice. They have
not. as the lower court held, even one
bite coming to them, and the first use
of teeth condemns them as habitually
vicious. They must bite when the
person bitten is committing an unlaw-
full act No damages for suffering re-
sulting from bites received at such
times may be collected. Iowa dogs
must bite when legal provocation is
still hot or not bite at all.
The committee which has in charge
the meeting of the Upper Des Moines
Editorial Association, to be held in
Des Moines in July, has mapped out a
program for the entertainment of tho
visiting editors. The hotels have
generously given very low rate to
the convention members, and it is ex-
pected that the attendance will be the
10, ~, ho hi IF he
ton. The meeting will convene on
Thursday, July u, and last till satur-
day So that those who wish can
have an opportunity Of visiting the
Chantauqua, which will be in session
here at that time. The program will
he reception and registration of the
members on Thursday, members of the
committee being at the different hotels
to receive them. On Friday morning,
commencing at o'clock, the regular
work of the association will be taken
up and number of papers read and
discussed. Friday afternoon will be
given over to the entertainment of the
visitors, and they will have a choice Of
either visiting the different industries,
newspaper plants and job Offices, base
ball game or Chautauqua. Friday
evening the whole convention will be
entertained at lawn fete at one Of
the hospitable homes Of Des Moines
and program furnished which the
committee at present refuses to di-
iyulge, but promises that the editors
will not soon forget. Saturday morn
Ding the street railway company,
through courtesy of its general man
ager, Mr.. Hippee, will take the visit
ing delegates and their ladies for a
trolley ride over the city. Saturday
afternoon all those who wish can
attend the Champ Clark-Dolliver de-
bate, which takes place at the Chau-
tauqua grounds. 49,.
The Pelham Mining and Develop
ment Company, of Ottumwa, has fled
articles of incorporation with the Sec
rotary of state. The company will
do general mining business with a
paid up capital of 1925, 900. The COM
pany has a number of properties in
the Black Hills which it will develop.
Attorney General Renley has given
out an opinion to Deputy Fish Commits
sioner Baughman, saying that per-
SONS owning land adjacent to Wall
lake, Sac county, cannot build fence
in the water SO as to prevent fishing.
The land under meandering lakes is
owned by the state for public use.
--~---.--.
= Articles of Incorporation have been
fled with the secretary of state by
the city water company Of Cedar Rap
ids, with capital stock of $770, 900.
Z The imperial council Of the Mobiles
of the Mystic Shrine, in session at
Washington, authorized the establish
ment of temple at Des Moines, which
shall have exclusive Jurisdiction over
the nine counties of Boone, Story,
Marshall, Dallas, Polk, Jasper, Madi-
son, Warren and Marion. The organ
ization of Des Moines temple was the
result of compromise, the older
temples strenuonsly Directing to q new
temple in Iowa. After due delibera-
ton, however, it was unanimously and
tremendously agreed that the Des
Moines temple should be authorized,
with exclusive jurisdiction over the
= 4 l. ,ka1 y 8 B..