davidaulloa/AmericanStories huggingface dataset:
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30

fident I should be within the linn
its of the law. Producing lease
holds are of value.
They are properly assessable
annually and this prevents any in
Justice arising out of diminished
production. They have well as
certained value and ought to be
assessed. Millions escape taxation
on account of failure of officers
to do their plain duty.
I am surely of opinion that a
productive oil lease is "chattel
real" and as such, personal prop
erty, thing of value, easily as
certained and ascertainable, and
liable to assessment.
Such, in brief, is my opinion
formed years ago, and therefore
concur in your views. The Legis-
lature might have given some ex-
preston on the subject, but as the
law now is it amply provides for
the taxation of this character of
property. Yours truly,
THOS. P. JACOBS.
New Martinsville, March %.
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
4 Queer MeIlusk.

Did you ever see "piddock" II
England piddocks are considereG
very good to eat, and their learned
name is pholus, genus Of marin.
lamelli branchiate bivalves. That l.
a very big name for little bit o.
thing, something like an OYSTER tina;
lives in a shell.
But the piddocks she'll opens a
both ends, and, although 1t Is yer!
thin, it is roughened in such a wa!
that it's tiny owner can burroW IL
wood, rocks OF clay, hiding Itself
completely, but leaving long tube:
reaching out to the air, to breathe
through. These tubes have frinEec
edges to keep out foreign matter
One species OF piddock gives a phoS'
phorescent light like the FREELY,
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
Pretty Safe Rule To Go BY.

If there is a feeling that the
heart or lungs, blood or liver,
brain or nerves are diseased,
commence to, doctor the stomach:
That is the cause go cases out of
every 100. Diseases that begin
in the stomach must be cured
through the stomach. The medi-
cine for stomach disorders is DR..
Gums Improved Liver Pills.
Sold by druggists for 25 cents
per box. One pill is dose. They
put the organs in such condition
that disease has no basis to work
upon. Write DR.. Bosanko Co.,
Philadelphia, Pa. For sale by A.
R. Corbitt. 3,l3-lm
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
Night Proving Thieves.

Group and whooping cough
come like a thief in the night,
stealing in to fasten the fangs
of mortal disease upon the chill
dren as they peacefully sleep in
their little beds. Kennedy's Lax
ative Honey and Tar, the new dis
covery for coughs and colds, will
drive out these death-dealing de-
mons before the doctor can arrive
It protects the lives and health
of the little ones. Contains no
opiates. Keep it handy. Sold by
Opera House Drug store.
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
Struck Against Mirrors.

No one could have supposed thai
a company of girls would go out on
strike because there were too many
mirrors in their workroom. 1t has
happened, however, in New York
The trouble was that the foreman
had arranged the mirrors around
his desk 50 that without seeming t.
notice he could see whether or no.
the girls were working steadily
When the device was called to the
attention of the proprietor he sidct
with the girls. and the strike ended
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
FIoaeine In EnglaId's Navy.

Learning that boys up to eighteel
in the British navy are still sub
jected to fogging, committee Of
the Humanitarian league has re
quested that the admiralty give ii
permission to take photographs Of
the punishment, stating that il in
tends to placard the walls of Lon.
don and the chief seaport towns
with the pictures to enlighten the
public on the subject.
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
A Mental Strain.

I'm thinking Of a trip to Califor
MA" said Smartie.
"Really. old man." remarked PEI
prey, "you can't afford that. Your
not accustomed to that sort Of thing.
Il merely said | was thinking OF II
| can afford to think, can't ~
"No; that's what | meant. Your
not accustomed to thinking. Phila
delphia Press.
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
Incredible Brutality.

It would have been Incredible
brutality if Chas. F. Lemberger
of Syracuse, N. Y, had not done
the best he could for his suffering
son. "My boy" he says, "cut a
fearful cash over his eye, so l ap-
piled Bucklen's Arnica Salve,
which quickly healed it and
saved his eye. Good for burns
and ulcers, too. Only 25c, at D.
A. Memberships Drug store.
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30

rhe following letter Dy 1uuSe
lT p. Jacobs of New Martinsvllle,
was written to Attorney George e.
Baker of Morgantown, who has
been contributing some interest
ing letters to the press on the sub
iect of taxing leaseholds, and
who has taken up a vigorous
fight against the Standard Oil
company in this State:
Hon. George G. Baker, Nor
gantown, w. Va:
Dear Sir:-Your letter and
publication have both been receiv-
ed and considered. can give
you my opinion On the subject
discussed by giving you the sub
stance of an opinion which pre-
pared some ten years ago on the
subject of the Taxation OF Chat
ties Real" which I submit in con-
densed form. 8
What is taxable in this State
as property: and what exempt ?
The Constitution, Art. 10, Sec. 1,
provides "Taxation shall be equal
and uniform throughout the State
and all property, both real and
personal, shall be taxed in pro-
portion to it's value to be ascer-
tanned as directed by law
No property is exempt except
that which is specifically men
toned in the Constitution. The
Legislature has no power OF ex-
emption or dispensation.
All property, therefore, except
! that exempt by the Constitution
must bear it's just share of the
public burdens of taxation. What
character of property is the prop
ertv held under an ordinary OIL
and gas lease for a certain num-
Der of years and as much longer
as oil and gas are produced in
paying quantities? An undevel-
oped oil lease is a mere right to
enter and search-a mere license
a mere choice.
A developed lease stands on
vastly different ground. When
the search has been successful
and oil has been produced in pay
ing quantities the relation of land
lord and tenant Immediately
arises. The license is converted
into a leasehold and the estate be-
comes a perfected leasehold; and
the property in the tenant or
lessee is a chattel real. 1t is prop
erty of some kind. 1t is not re-
atty: it is personality, and that
kind of personally which par
takes sufficiently of the character
of realty as to compel its legal
classification as ""hattcl real. "
1t can be nothing else. AS a
"chattel real" it has value great
er or less. It is property. not real
but personal--a thing of value
often of much value.
Are not therefore all the condl-
tons of taxation present; the
property; it's character; its value'
Can any officer in these circum-
stances obey his oath and let 1t
escape?
Why not taxable? The Constl-
tutional provision above cited
commands call property. both
real and PERSONAL to be taxed.
Chapter 20. section AZ, of the
Code. provides, speaking in rela-
ton to the listing and assessment
of personal property, call per
sonal property belonging to per
sons residing in this State, etc.
and all personal property in the
State though owned by persons re
siding out of the State, shall be
entered in the personal property
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30
Judge Jacobs and
Taxing LeasehoIds

books and be subject to equal and
uniform taxation unless specifi-
cally exempt by law, etc.
We have not a law which enum-
crates specifically the articles to
be taxed, but a law which unequi-
vocally provides that "all per
sonal property" shall be entered
in the personal property books
for taxation. go s.. .-.
We are, therefore, RENTED to
the common law distinctions to
determine whether producing
leaseholds are taxable as person
atty. A productive oil lease is a
"chattel real;" there is no multi
plying words about that matter;
and a "chattel real" is personal
property; and when the Leigsla-
ture provided that all personal
property shall be listed for taxa
ton, equal and uniform, there is
no room for cavil-chattels real
are as certainly within the letter
and the spirit of the law as cat
tie. horses or sheep; and just as
liable to taxation as bonds, bills
or notes, which are only represen-
tatives of value.
Whether bond, or producing
oil lease is Of value or not, or
whether it's value is easy or diff
cult of ascertainment or compu-
tation, does not enter into the con
sderation.
The bond may be worth fifty
cents on the dollar; the oil lease
may be less valuable than its
owner anticipated; yet they both
possess value; else why so tena-
ciously held to-
Oh leaseholds equally with
bonds. notes or deeds represent
values. If the fee in land repre-
s6nted by the deed is taxable, why
not that thing less than the tee
represented by the lease be the
subject of taxation?
Personal property of all kinds
| is taxable because it is valuable.
IF the lessee or tenant is taxed
on his term and also on his other
property, he is in the same plight
as the farmer who is taxed on his
| fee and also on his personally.
The plan works no discrimination
nor hardship.
The practical question is not to
determine what is taxable, but to
determine a basis of value for
equal and uniform taxation. This
| is matter of detail alone.
We tax values. The name OF
the property is a matter OF little
lconcern; of minor Importance; 1T
lis only a matter of convenience;
the primary idea is to get prop
erty values properly on the tax
books; it being of secondary mo-
ment whether it is there deslg-
mated by technically accurate
names or not.
A fairly certain designation
sufficient to differentiate the prop
erty taxed is all that is required.
The essential thing to do is to as
sess the thing of which value is
predicated. call it what we may /;
vet it should be named with sui
fcient accuracy to furnish a des-
ignation.
If I were listing and assessing
leaseholdS as chattcls real for the
purposes Of taxation, to be strict
w correct. | should designate on
the personal property books such
interests as "certain chattel real
l-leasehold of \. B. on 100 acres
with 20 producing oil wells, val
ued at $25.000,' by way of Illus
l+,o+;on And T chOu1d feel CON
Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1905-03-30

II IL gospel truth to say that
no DISEASES such IS rheuma-
tism, neuralgia, biliousness,
collie, cold, sore throat, backaehe,
hollis, bowel troubles, skin erup-
tions, and all those caused by
local inflammation, can be SO
quickly, safely and surely cured,
n BY the use Of HAALINS
WIZARD OIL.
IL gets right down In, around
the nerves and blood vessels OF
the affected tissues, where the
trouble Is, and gently soothes
and cosxes them back to health.
For ell pain, chronic and
scnte, It is . remarkable rem
sdy, and has no equal in safety
and effectiveness in the medical
world. Price zoe and $l.OO.
Fully guaranteed.
For sale and recommended by
For Sale by All Druggists.
Svenska monitoren., 1905-06-30

tidskrifter varmt forordat Salu-
brin. - Sc annonsen i denna
tidning.
Los Angeles. CAL, finnes en-
religios sekt, som kallar sig Tri-
nifty Society Of Christian Natura-
lists och som tror och lar att
man skall ga splitter naken utan
att hatva sa mycket som EFT f.
konal0f pa sig. Klader anse
naturalisterna som en- syndens
symbol, hvaremot f~ullstandig
nakenhet ar EFT tecken pa renhet
och god moral. Harom yttrar
sig sektens sekreterare:
Delta sallskap tror och lar
att menniskan af naturen, saval
fysiskt som i sjal och moral, ar
djuren ofverlagsen och att men,
niskans nuvarande ,tillstand saval
till sjal som moral och fysik ar
Diet direkta resultatet att forsoka
dolja Guds heliga belate under
Diet djefvulska pahang, som en-
flask b~lygsamhet hittat pa"
Hoga loner, men intet arbete.
Vid understanding har Diet visat
sig, att Diet genomruttna "Equi
table Life Assurance Society" i
New York betalt och betalar he
ga arsloner till personer. som
icke forrattat eller forratta nagot
arbete: $4,000 dollars till en- per-
son, som varit dod i IS manader,
SAINT dessutom till personer, som
for lange sedan lemnat bolagets
tjenst. loner fran 10000 dollars
ned till obetydliga $500 ON aret.
Penningarne hatva stannst i bo-
observation-disclosures fckor.
Svenska monitoren., 1905-06-30

strid. bet ar betecknande att or
Diet ON 'politiska kannstopare'
skapades at den danske baronen
Holberg, som bedomde sina sprak-
forvanter mycket riktigt. Dessa
iva millioner manniskor, som arc
fordelade pa EFT utrymme at unge-
far iva tredjedelar at Tyska riket,
politisera SAINT och synnerligen
med fanatisk flyer. Norrmannens
nationalskald Bjornson, for hvil-
ken hans fadernesiand ar for litet
och som genom EFT oppet BRET /
Dreyfusfragan sokte blanda sig j
denna och allehanda andra inter
nationella sffarer, Dir betecknande
for kannstoparetypen. Afven Diet
ovasen, som nu slutat So sallsamt,
lar oss pa satt och Wis att bedoma
dessa manniskor ON ocksa icke
iorsta DEM"
Svenska monitoren., 1905-06-30
Mangen vardefull uppfn-

ming har kommit i vanrykte der
igenom att uppfnnaren lofvat
mer an han kunnat halla. DR..
Hakansson lofvar ej, att hans
Salubrin kan bota ALA sjukdomar
men han pastar pa grund at ota-
lige erfarenhetsron, att Diet ar
Diet ALTA basta medel som finnes
mot omma f0tter, skoskaf. fot-
svett. lik.ornar och andra obehag-
liga och plagsamma akommor
f6tterna. Salubriu ar of0rlikneligt
i dylika fall, och den som en- gang
f6rsokt Diet, will ej vara Diet foru-
tan, enar han vet, att Diet bespa-
rar honom mycken Wanda. Fran
staende lakare babe i Sverige och
America ha i anssdda medicinska
Svenska monitoren., 1905-06-30
Sioux City,,

Barney Wall fran South Dako-
ia stod i torsdags tilltalad i polls
domstolen for att foregaende qvall
hafva kysst ALA vackra hickor han
fatt syn pa vid 4 & Pierce streets.
For polisdomaren forklarade han
att han Ell menat ragonting lila,
han kunde for ofrigt ej erinra sig
att han gjort nagonting alls, men
menade att pm han verkligen
kysst hickorna, sa hade hans val
ma hjerta varit orsaken dertill.
Malet vackte mycken munterhet
och slutade med att Wall botfall-
DIES 80 dollars, som han fick ID
dagars anstand pa sig att betala.
Bernhard Undin. som Dor i
Greenville, hade haromdagen
rustat sig ordning att resa till
Washburg. Wis, der han hade
nagot land att Sc efter. Men in
a han reste, kom han att tanka
pa att Diet skulle ara bra att ha
litet lunch med sig pa taget och
begaf sig derfor hem till sin akta
halft for att ia nagot till IFS. Men
hustrun var ej hemma. Efter
nagot sokande antrattade han hen
ne hos en- granne, "a big Irish
man." som gat honom EFT blatt
oga och kastade honom Oliver EFT
plank. Till pa kopet blef han 9r-
resterad och maste installa resan.
Andra saga att han misshandlat
hustrun, som maste soka sin till
hykt hos grannen, der han vid for
sok till vidare m~isshandel hck
snallskjuts,
Fer nagon It'd sedan omtalade
vi att arbetaren Martin Christian
sell blef mycket lila brand vid te-
eelbruket i North Riverside deri-
genom att han hck en- massa rod
het sand Diver sig.
Oaktadt de ohyggliga brannsaren,
som stracka sig Diver mera an tire
fjerdedelar at kroPpSytan' letver
han annu och har CODA utsigter
att tillfriskna, derest han far ny
hud pa de branda stallena. NY
hudbildning halter pa att forsiggs
delvis, men Diet fordras hudofyer'
foiing tran andra for att saren sko'
la kunna lakas. Flera af Christi
ansons vanner hafva erbjudit sig
att slappa till af slit Skim. och
operationen lar inom kort skoIa
komma att forsigga.
Svenska monitoren., 1905-06-30

Fran Stockholm formales till
oss som EFT rykte meddeladt fran
Kristiania, att Diet lar forhSlla sig
litet krangligt med de norska lane
millionerna. Fl en- shilling at dem
skall annu hafva blifvit utbetald
till norska vederborande. Belop.
pet, fonderadt ryska statspapper,
ligger annu kvar j Paris. och efter
den 7 juni skall hafva meddelats
till de norske fnansmannen, att
~ingenting kan utbetalas utan ko-
nungens erkannande!
vi veta ej, hur mycket sanning
som kan ligga i denna uppgift,
och iklada oss intet ansvar for
densamma. AnlednIngen till, att
vi dock atergitva densamma, ar
var tro, att den ALT for val kan
vara Sam. Skulle den vara oriktig,
lara DE- norska dementierna ej lata
vanta pa sig.
| saliva verket ar saken ur al
farssynpunkt Ell just s& osannolik.
/ Norge innes 81 som i Sverige
EFT riksgaldskontor. som har till
stadig uppgift att formedla sadana
transaktioner. Och sedan d. 7
juni befnner sig Norge i oppet
revolutionstillstand, med en- pro-
visorisk regering, hvars stallning
ar mer an prekar. On 6~nanSvarl.
den under sadana forhallsn6en
satter EFT fragetecken for veder-
haftieheten, sa ar delta ganska
forklarligt, allra helst i betraktan-
de af dec nu klart framtradande
andamal, for hvilket pengarna arc
uppnegotierade."
lank ON Diet norska krigSlaDet
verkligen skulle torka in pa grund
at norrmannens ovederhaftighet!
Hvilken skymf vore ej delta mot
den norska "aeresfolelsen!"
"Statsbuerger Zeitung"i Berlin
skrifver den 9 juni under rubriken
die feindlichen Brueder" bl. a.
foljande ON den norska "revolu q.
tionen":
"Pa bergen Dor frihet, sager
Schiller i 'Bruden fran Messina',
som afven har underrubriken "Die
feindlichen Brueder' och med
rata betecknas som 'ett sorgespel
med korer'.
Norrmannen, EFT bergsfolk som
schweizarne, ledo svart under Diet
svenska oket. Men Diet wore oratt
att tro. att delta ok hvilat tryc-
kande pa dem, att delta sorge-
spells slut pa minsta satt vore att
jamfora med schweizarnes irihets-
Svenska monitoren., 1905-06-30
Fran KrigSSkadeD|atSen.

Fran St. Petersburg meddelas
den ~ dennes att stallningen /
Manschuriet ar ungefar oforan-
brad. Depescher fran de bada Of
verbefalhafvarne meddela att
standiga skarmytsligar forekom-
ma utefter hela fronten, der min
Dire afdelningar angripa hvarandra
utan nagon afgjord fordel for ma
gondera parten. Denna taktik
synes foljas at de krigforande
parterna hufvudsakligen for att
utforska hvarandras stallningar,
imam den afgorande drabbningen
kommer till stand.
Den z8 dennes spred sig EFT
rykte i St. Petersburg att general
Kuropatkin blifvit dodad. Delta
rykte stod i summarizing med en-
rapport att en- styrka pa 10000
ryssar blifvit afskuren at general
Nogis armee, dervid Kuropatkin
tagits till ianga.
Intetdera at dessa rykten har
dock bekraftats. Generalstabens
medlemmar saga att inga rapport
er at nagon speciell vigt hafva in
gait. En- rapport fran general
Linevitch sager att japaneserna
stadigt tranga fran och att de
ryska forposterna retirera under
standiga strider.
l st. Petersburg betraktar man
Linevitchs stallning som mycket
prekar for att Ell saga hopplos.
Visserligen tror man Ell att han
kan alldeles kringrannas, men ma
gon rysk seger hoppas man ej pa.
Hans retratt till Hardin och Via
divostoks isolering anses som o.
gynsamma faktorer for de ryska
vapnen, dS Oyama anfaller.
bet har nu blifvit dehnitivt be-
slutadt att fredspreliminarerna
skola taga sin borjan i Washing
ton i borjan at augusti manad, och
ALT hvad som aterstar ar att ut
mamma ombud for UNDERSTANDING
game. Mojligt ar dock att dessa
ej komma att foras i Washington,
enar klimatet der pa denna arstid
ar mindre helsosamt och behag--
ligt. bet ar derfor mojligt att
de komma att foras i nagon bad
ort i nagon af de nora staterna
med dragligt klimat under den
beta arstiden.
Svenska monitoren., 1905-06-30
horska RevoIutionen.
Fran Stockholm meddelas den

Fran Stockholm meddelas den
&c denaes foljande:
Som EFT resultat af underhand-
ilingarne mellan riks dagens olika
:grupper har man beslutat att till
satta en- specialkommitte att taga
den svensk-norska st%allningen
under demanding. Kommitten
~skall besta af MO conservative
och tire moderate medlemmar fran
forsta kammaren, fem liberala,
fem landtmannapartister och iva
reformvanner fran andra kamma-
rem.
bet antages att r~egeringens
forsleg att losa fragan pa EFT van
skapligt satt genom att arrangera
EFT modus vivendi mellan de ba-
da landen kommer att mota EFT
energiskt motst3nd i forsta KAN
maren SAINT understodias | andra
kammaren under den kommande
debatten.
Den svenska regeringen har som
EFT forsigtighetsmatt beslutat att
eli bevilja asked at dem, hvilkas
tjenstetid vid hottan utlupit,
Den % dennes utspreds i Ko-
peHhamn Diet ryktet att konurg
Oscar amnade abdikera och DIVER
lemna tronen at sin son kronprin-
sen med anledning af dct miss.
Mole regeringens fega hallning
gent emot Diet norska upproret
vackt. Delta rykte dementerades
dock samma dag i Stockholm,
och annu regerar gamle kung
Oscar.
Etter ALT att donna synas norr-
8 manner borja draga oronen at sig
/. och kama sig oroliga med anled,
ming at den energiska och utma-
rande hallning en- del af Sveriges
press intagit mot den svenska
,regeringen for dess efterlatenhet
och hathet i unionsfragan. Nor
skarne hafva ru en- gang sd LANCE
,varit vana vid att svenskarne tala
hvilken skymf som helst fran sina
.''broder", att da EFT omslag intraf-
far, kama de sig oSehagligt be-
rorda. Etterlatenhetens It'd har
redan varat for lange, och nu kan
den for alltid vara slut.
ON Diet So mycket omtalade
norska krigslanet skriiver Cote
borgs Aftonblad under rubriken
"Smolk i miolken' foljande:
Svenska monitoren., 1905-06-30

Deputationen fran den stora
acknowledgement i Moskva er-'
holl i mandags audiens hos czaren
i Alexanderslottet vid Petershof.
Zemstvokongressens president,
turst Trubetskoy, holl EFT langt
tai, hvari han for czaren malade
de syara forhallandena ! riket,
hvilka ocksa dritvit kongressen
att soka direkt MARINA sig majesta-
tet. Hr Fedoroff, som antorde de-
legationen fran St. Petersburg,
holl atven tai. Czarens svar lydde
i korthet att han kande sig lycklig
Oliver att bora delegaterna och
tvihade icke pa att de drefvos at
warm Observation-Disclosures att tala till
honom personligen. Sjelt hade
czaren jemte ALT slit folk SORT
diupt Diver de olyckor. som drab-
bat landet, SAINT Oliver slitningarne
inom riket. Han bad delegaterna
bortjaga sina tvifvel. Hans villa
wore den herskanue, och hans viii
ia wore att folkvalda representan-.
ter skulle gitvas raft att deltaga i
rikets styrelse. Hartill skulle han
egna slit lit, och harom kunde de-
l~egaterna underratta ALA sina van
ner babe i stad och a landsbygd.
Han vore fast ofvertygad ON, att
ryssland skulle utga starkt fran
dess nu varande protningar och
att inom kort skulle upprattas EFT
i0rbund mellan herskaren och hela
Ryssland, och for delta torbunds
f0rvcrkligande anholle han ON de-
legaternas bistaud. Czaren toy
deretter delegaterna i hand och
bjod dem farval.