davidaulloa/AmericanStories huggingface dataset:
The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1908-12-04

Fish and Produce Company. phone
ITS. 1s-tf
Ollie Cooper was up from Pocatello
Saturday.
Chicken feed and potatoes at Bond
Bros. IA 2tf
Geo. Y. Pugmire was up from
Pocatello between trains Monday.
Kinney repairs shoes on Bridge
Street. tt
Postmaster c. G. Moore was down
from st. Anthony Tuesday.
Phone 173 for fish and pro-
duce. 19tf
s. B. Willis, who has been acting as
clerk at the Short Line depot, is pro-
NOTED to the position of cashier.
Panoes should be planted in the
fall; get them at the Blackfoot MUIR
sery. 14tp
Miss Edna Caldwell has accepted a
position as saleslady at the Brown
Hart company's.
DR.. DIPPED, Dentist, Millick block.
Work guaranteed. Filings 75c and
up. Ten years experience. 49tf
Miss Edith Ewing was up from
Pocatello Thanksgiving to visit the
Trego families.
Parties wishing tulips and hya-
cinth bulbs for fall planting can get
them at the Blackfoot nursery. 14tf
Mr. and Mrs. Frank Hess have
moved in from their homestead near
Crystal Springs, where they spent the
summer.
Harvey Allen has gone to Pocatello
to work.
Miss Alice Beech was down from
Rexburg for Thanksgiving and also
made a visit to Montpelier.
Parties at Darlington are advertis-
ing for poultry and have poultry to.
sell. See their ad in this issue.
Mr.. Biethan and family expect to
go to California early in January to
remain the rest of the winter.
The stork visited the home of w.
A. Masters Sunday night and left an
11-pound girl Mother and child are
doing we'll.
o. A. Norberg and e. G.. Walrath
came in from Soda Springs by wagon
last Thursday and reported that they
got lost in the storm and were out
two days without food or shelter. The
snow was deep, the roads obliterated
and all things looked alike to them.
D. w. Nichols came in from Mar
tin last Friday and went to Nampa.
He reported that B. F. Morrison was
gored by bull at Martin about the
10th and the calf of his right leg
badly torn. The animal threw him
bodily over the corral fence with his
horns Mr.. Morrison is recovering
nicely from the wounds.
Rev. Award Chamberlain held
services last Thanksgiving day in
Montpelier, and went from there d.
, rect to Twin Falls for services on
Sunday. Shortly after midnight last
Saturday, Rev. Chamberlain was
called to the bedside of Mrs. Chas. A.
Tush, one of the oldest and most
prominent of the settlers in Twin
Falls. Mrs. Tush had undergone an
operation for appendicitis. She died
about 5 a. m, peritonitis having set
in on the third day. Mr.. Tush is the
engineer in charge of the construc-
ton of the canals of the irrigation
project.
The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1908-12-04
D. h. B|ETHAN.
UNDERTAKING and FUNERAL
DIRECTING.

Years of Experience Insures Proper
and Considerable Attention. Embalm-
ing Carefully Attended to.
The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1908-12-04
DIP RIcE'S
CREAM
BAKING POWDER
You will find it great satisfaction to do
More Home Baking

You will make biscuit, cake and pastry
clean, fresh and tasty better every way
than the ready made foods.
DR.. Prices Baking Powder is specially
devised for home use, and makes home
baking easy and delight. 1t will pro-
tect you from the dread alum baking
powders, which are too frequently found
in the ready made articles, and insure
You food Of the highest healthfzlness.
Imperial Valley press., 1908-05-16

believe that construction of the law
 which is most consonant with justice
 should be adopted but where there is
 such a plain provision, which admits of but one interpretation, I am at a
 loss to know how it is possible for me
 to advise other than | have without
 violating my oath of office and render ing myself ridiculous and being totally unfair both to the assessor and to the Board of Supervisors, as we'll as to the taxpayers
 It is useless to urge, as another one of the county papers has, and as 1 un- derstand some members of the Board feel, that we should collect this in two installments, inasmuch as such a pro- cedure would be absolutely illegal and would have ho sanction in the law.
 It has been asserted in certain quar- ters that. the procedure of the asses sor in assessing possessory interests is Illegal. In Rhode vs. Siebe, 119 Cal, 51S and Pac. etc. Go. vs. Dalton, 119 Cal, GOA, the provision requiring cer- tain taxes to be paid to the assessor at the time of the assessment is held to be valid. As early as the 18th, Cali fornia, it was said "The term prop erty in lands is not confined to title in fee, but includes in usufru 3tuary inter- est whether it be leasehold or a mere right of possession. (12 Cal. 56.)
 Taxation of the possessory right is not a violation of the section of the organic act which prohibits the terri torIal Legislature from taxing the property of the United States" (Nor- cross Gold & Silver Min Go. vs. Storey Co. 1 New, 104) "The pos session by the citizen of and his pos sessory interest in the public lands for mining, agricultural or other pur- poses constitutes a species of proper ty recognized. .by law, and is subject to taxation by the State" People vs. Sharer 30 Cal, 645.) Improvements on public lands of the United States, whether owned by preemptioner or one occupying public lands without li- cense, are liable to assessment and taxation if made so by the revenue laws of a State. A local tax for the purpose of internal Improvements may be imposed and the local authori- ties may be empowered to impose such tax" (30 Cal, 13 Cal, 175 Cal, l10). The chaim to and possession of land is property liable to taxation, even if the land belonged to the Uni ted States, but such is not tax upon the land itself" People vs. Cohen, 31 Cal, 210, People ys. Frisbie, 31 Cal, 146.)
 It will be seen from these authori- ties that the tax on possessory inter- ests in public lands is held valid by the Supreme Court of this State, what ever opinions to the contrary may be held by uniformed or misinformed parties. It has also been pointed out that the law requiring the assessor to collect the entire tax on certain prop. erty at the time of assessment is a legal and constitutional requirement. 119 Cal. SIS, 119 Cal. 604). It only re- mains to be seen what the Supreme Court has had to say as to the legality of the provision in Section 3820 of the
Imperial Valley press., 1908-05-16

real estate. Section S6i7 of the Poli.
 tical Code, in the second subdivision
 thereof says: The term real es-
 tate' includes CD the possession of,
 claim to, ownership of or right to the possession of land" The statement of certain parties, notably some of the newspapers of the county that possess sory interests are being classed as personal property, on the advice of the
 District Attorney, shows the lack of knowledge of these same parties as to the law and the facts as we'll The question is not whether or not the possessOry interests in lands shall be claSsed as real estate, or personal property, but whether or not the As sessOr should collect the tax at the time of making the assess snent at the rate prevailing last year, or should al- low the tax to be paid in two install ments at the rate that shall be fixed by the Board of Supervisors in their September meeting. If any of the
 best informed attorneys of the coun- ty' are of the opinion that such process (meaning, I presume the col lection of the taxes by the Assessor at the old rate) will not stand in the Courts" all I can say is that such best informed attorneys have not read the law, nor have they examined the de cisions of the Supreme Court.
 Section 3S20 of the Political Code, as already quoted herein says: "The taxes on all assessments of possession of, claim to, OF right to the possession of land shall be immediately due and payable upon assessment and shall be collected by the assessor as provided in this chapter" And in this chap ter" it is provided that the assessor shall immediately collect such taxes and it-is provided further that if any of it is on the assessment roll and the tax is uncollected within fifteen days after the first Monday in August then after demand by the Auditor the Dis trict Attorney must bring suit against the assessor for the collection or for the amount which he has failed to col lect. It certainly would be a peculiar individual who, as District Attorney, would advise the assessor to put this property upon the assessment roll, which procedure, by the very papers which are now obiecting to the method of collection, is approved, when he, if he knew anything at all, NlGN J1dC uS WOulu nave lO DIIuS SulJ against this same assessor to collect this same tax, not from the taxpayer, but from the assessor himself, or his bondsmen, which this same District Attorney had advised the assessor not to collect.
 As far as I am concerned, I have tried in each instance to advise the county officers as to the law, without regard to how such advice would ap- peal to the farmers or anyone else, and regardless of the fact that 1 would have trouble with the farmers in justifying this procedure"
 There is a condition confronting us which works a hardship upon a great many people and a condition which, if it were within my power to remedy, I should be glad so to do, inasmuch as
Imperial Valley press., 1908-05-16

Political Code, wherein 1t is required that the assessor collect the tax od possessory interests in land the sanl as though such possessory interesW in land should be classed as personal property unsecured by real estate AN has been already pointed out, suci possessory interest is not personal property, but is real estate, and asid| from this provision of section 9S2d the same rules would prevail for thi collection of this tax as for the cOlled tiOn of tax on other real property ThI leading case on this subject and thI case directly in point was the case q Bakersfield & Fresno Oil O. vs. KerI Go. and J. M. Jameson, Assessor, dd cided July 18th, 1904 G44 Cal14S) shall cite at length from this cas- from the fact that the questions noI before us have there been very tho oughly considered by the SupremI Court The Court says. "The appel lant contends, first that the plainti had no assessable interest in the Ian at the time the assessment was made second, that if there was any asses able interest owned by plaintiff at tn time in said land the same was nC subject to be assessed as persona property. The decisions of this coul from an early period are to the efed that the possessory right to minin claim is property, and as such may | sold, transferred or levied upon, an is subject to taxes like other prope ty (Citing Cal 317, 12 Cal 56, q Cal. 645)
 "The claim or interest of the plaii tiff in the lands in question clearlN falls within the (this) definition real estate and is made subject taxation. $ The lien i'd taxes on the interest of the plainti in the land in question attached tl first Monday of March preceding tl| the interest of the plaintiff in sa land, could only be discharged by tl payment of the taxes to be. assesse The assessment was made as of re estate and it was made in accordan, with the statement furnished by tl plaintiff corporation on the demal of the assessor, in accordance wi section 3634 of the Political Code f the assessment of real estate. T statement in another part of the col pla1nt that 1t was made as person property seems to be a mere conc sion without any facts to sustain and cuts no figure. Appellants attC ney practically admits that it was sessed as real estate. He says: will be observed that no person property whatever was assessed to plaintiff in Kern county. It was sessed only with a claimed possessed interest in the lands described in complaint. The assessment, as sho1 by the complaint, and in fact being assessment of possessory interest and describing the lands; and it is pretended that any personal propei was assessed or sold, or attempted be sold" By Section 3820 of the Pd tical Code, "The taxes on all asse
 Continued on page 11.)
Imperial Valley press., 1908-05-16

governed as to the amount of taxes to be collected by him upon personal property by the State and County rate or special school district, road district and other local district taxes for the locality in which said personal proper ty is taxable for the previous year"
 Section SS24 provides that if the rate fixed for the current year is less than the rate of the previous year that the difference shall be returned to the taxpayer. and Section 3S25 provides for the collection of the deficiency w here the rate for the current year is higher than the rate of the previous year.
 Section 2S31 provides as follows: Within fifteen days after the first Monday in August of each year, the Auditor of the County or City and County must make a careful cXamina- ton of the assessment book or books cl the County, or City and County, and ascertain thercfrom the amount or amounts of all taxes that should have been collected by the Assessor in pur- stance of this chapter and have not been collected. He must then state an account to the Assessor and demnad lI OAtl illlll NllUl lIO dllOuAAN VI dAAAOhAAN9 so remaining uncolected shall be paid into the County Treasury within tif- teen days from the date of said de mand If at the expiration of said time, the Assessor has not settled for and paid said amount or amounts into the Treasury as aforesaid, the District Attorney must commence an action in the proper Court against the Assessor and his bOndsmen for the recovery of said amount or amounts so remaining uncolected and upon the trial' of such action, no defense shall be ad- missible except that the assessment or assessments are illegal, invalid or void"
 Considerable discussion has arisen recently as to whether or not posses sory interests in public lands should be assessed as personal property or as real estate. Different newspapers have seen fit to criticize the District Attorney q presume because he has advised the Assessor as to what is the law and one of the County news-gath- erers says: "Mahy of the best in- formed attorneys of the county are of the opinion that such process is not simply bad business policy, but that it will not stand in the Courts" And further he says that on the advice of the District Attorney this tax was classed as personal and not real es- tate"
 I presume ill an opinion to the Board of Supervisors, it is not incum- bent upon the District tAOrney to de fend his action, but he should state the law as he reads it; but, judging from the wide interest displayed in this subject, I deem it not inadvisable to mention the attitude of certain ap- parently interested organs. As far as the collection of this tax is~concerned, it makes not bit of difference whether we class possesory interests as personal property or not, but as matter of fact, the Legislature has cIassed possessory interests in land as
Imperial Valley press., 1908-05-16

The Board of Supervisors has taken up the matter of assessment of proper ty for taxation in Imperial county and applied to the District Attorney for an opinion on the legal questions involv- ed District Attorney Eshleman com. plies with the boards request, and takes opportunity to call attention to the irrelevancy and imperdnence of some of the nasty criticism hurled at him, and the ignorance of law display ed by some who have undertaken to give gratuitous advice to county of ficers
 The editor of the Standard promised the Assessor that he would publish the law in the case as stated by the Dis trict Attorney, but when a copy of the opinion was presented to him he re- fused to print it, saying he had no room in his paper for anything from District Attorney Eshleman.
 Following is the opinion:
Imperial Valley press., 1908-05-16
TAXATION LAW
ASSESSMENT OF PossEsSoRY RIGHTS EXPLAINED sY DIS
 TRIcT ATTORNEY.
ACCORDING TO THE CODE,

Nasty end Uninforme5 Criticism Of County Officials Sharply Rebuked- Assessor May Tax Property and Franchises Of Water Companies as Real Property
Imperial Valley press., 1908-05-16
To the Honorable Board of Supervis- L1.- L,----... L-- -E I--...--.anI T

To the Honorable Board of Supervis-
 ors of the County of Imperial
 Gentlemen: Tn response to the in quiry of your Chairman, I hand you herewith opinion as to the conditions prevailing as affecting assessment of possessory interests in lands in this county.
 Section 3S2O of the Political Code reads as follows: "The Assessor must collect the taxes on all property when, in his opinion, said taxes are not lien upon real property sufficient to secure the payment of the taxes The taxes on all assessments of pos session of, claim to, or right to the possession of land shall be immedi- ately due and payable upon assess ment and shall be collected by the As sessor as provided in this chapter"
 Section 3S23 of the same Code reads as follows: 'The Assessor shall be
Imperial Valley press., 1908-05-16

Continued on page '11.)
Omaha daily bee., 1908-12-20

of the quiet philRnthropists who have ems
riched the life of America even more than
machine-made benevolence could impover-
ish 1t. He was a practical man, IN i'm
aginative man, a quiet, kindly man. He
began. his railroad life as a telegraph OPP
orator. He finished it as president OF the
Burlington, one of the most perfect roads
on the continent. His rise was due to
sober energy, capacity for work. far-seeinP
ina g~ination and utter honesty. He was
one Of his country's assets while he lived
and in his death he provided that the park
he had 50 long maintained should be kept
open to the world.
We wonder how many of the hundreds of
thousands who have gazed on the nature
sculpture in the Garden of the Gods knew
that they were p%artaking of the hospitality
of a kindly railroad president. hundreds of
miles away. Not many, we fear. But all
should know it now. Mr.. Perkins bought
the property in 1879 on the advice OF that
splendid Coloradan, General Palmer. When
the state and the nearby city grew in fame
as a summer resort the money value of the
Garden of the Gods began to mount sky
ward. Persons anxious to make the famous
park a money-making conc6rn looked up
its owner and tried to buy, but without
success. Mr.. Perkins did not care to sell.
He paid the taxes on his property, kept 1t
in order and kept 1t open to the public
without asking or receiving a dollar of
revenue from 1t. And now his heirs have
complied with his wish and handed 1t over
to trustees, who will make 1t the property
of Colorado Springs as soon as the legal
formalities can be accomplished-Denyer
News.
Omaha daily bee., 1908-12-20

Bradley Martin, jr, who has married
Miss Phipps of Pittsburg, has a dry humor
that has been likened TO Mark Twain's.
On his last visit to America the young
man went to Niagara for the first time.
He was accompanied on his tour by a
Harvard instructor. who admlres nature
profoundly. The instructor hoped to see
Mr.. Martin impressed, almost overcome, by
Niagara's grandeur. The young man, for a
joke, was determined to ~disappoint his
friend.
Their first view Of the falls was by moon
light. The great water was beautiful under
the pale light of the moon and the air was
filled with deep. sweet music. Mr.. Martin
really was moved, but he yawned. lighted a
cigarette and said:
Let's be going"
His poor friend was thunderstruck at
such Indifference.
why" he cried. where are your eyes?
Aren't you amazed? Aren't you impressed?
Aren't you transporter"
"Of course not, said Mr.. Martin. what
is there here to make such a fuss about?''
Look" cried the Harvard man, 'look
how that mighty river pours over into that
deep abyss"
well" said Mr. Martin, what is there
to prevent ft?"-Washington Herald.
Omaha daily bee., 1908-12-20

have appeared yearly of 500 to GOO pages
apiece and to those volumes have been
added a number OF reviews, letters, printed
material, brochures, manifestoes, lottery
tickets of the revolutionary Red Cross,
etcetera. On every volume are notes by
the minister of the interior or his assistant
stating the place and time at which the
car read the journal and his remarks con-
corning it. Marginal notes have also been
added by Lieutenant General Won Hesse,
the cars court f~avorite. The additions
of the minister of the INTERIOR, Goremykin,
and his assistant in the reproduction OF
the journal, Baron Jukull, were compiled
from these notes.
To Judge by the table of contents, OF this
publication Nicholas II would seem to be
one OF the best informed persons in Russia
concerning the revolution and It's history,
for through the perusal OF this Journal he
must have been aware of almost every de-
tail of the revolutionary struggle since 1897.
Not even the leaders OF the revolutionary
movement themselves were able to obtain
such complete statistics and so full an ac-
count of the episodes Of the movement as
that possessed by the car.
Every Detail Furnished.
Accounts of the arrests of notable revo-
llOndTleS, the TlhlH6b vi lho pSoSaibs hiS
strikes, the suppressed printing houses,
clubs and unions; the relation OF the home
revolutlonaries with those who had emil
grated to England and Switzerland, the
newly published revolutionary books, bro
chures and proclamations (even Klara Zet-
kin's pamphlet on the economic position OF
women is mentioned); the persecution of
the Jews, the quarrels between the Nihilists
are all to be found in the journal. On all
documents Of interest, letters, etc, is writ
ten in the tsar's hand read with enjoy
ment."
Each volume contains an exact summary
OF all revolutionary events occurring dur
ing a certain period, as obtained by the
I political police.
In many of these journals the name OF
Count Leo Tolstoi appears, and TO Judge
by the regularity Of information about him
and the speed with which the contents of
his intercepted letters were impaired to the
Omaha daily bee., 1908-12-20
"Jae" Was worth $4,000.

A drunk" that ultimately netted its
owner in the neighborhood of $50. 600 waA
related in Judge Mack's court Saturday,
as part of the evidence resulting In the
court setting aside the will OF the late
Joseph Willis, at the request of his widow,
Mrs. Bertha Willis.
Willis, it was related, while intoxicated,
bought a piece of West Side real estate
for $4,000 some years ago. When he be-
came sober he regretted the deal, linking
some one had taken advantage OF his con-
ditiOn. He investigated, however, and, to
make the best of what he considered a
bad bargain, made sufficient Improvement
to pay taxes and a little profit. The prop
erty today is appraised at SIS, 200. In set
ting aside the will Judge Mack found that
the ~testatOr was of unsound mind when
the instrument was executed.-ChicaEo
Journal.
Omaha daily bee., 1908-12-20
letter be acquired; its general contents are

letter be acquired; its general contents are
as follows:
1 do not know whether you have received
my letter in which L told you that the
censor had cut out the "open letter" which
l asked you to have inserted in the Daily
Chronicle from the copy of that news
paper which was sent to me. Please try
Chronicle" and send me my letter as a
cutting, not to my address, but to ID"
(Daschkow) at st. Petersburg. L will not
write much; my messenger will tell you
everything of Importance. L am impatiently
awaiting the first number of the 'Schisnt."
The leading article for the second number
will soon be brought to you. Tell the Mos
kower (Abrikossow) not to write to me;
my correspondence is closely spied upon.
Send everything to d. Daschkow).
The article which was in contemplation
which appeared in the Daily Chronicle on
April 90. 1898, has now come out in Russian
under the title Help for the Secants' and
will in all probability be sent to Russia.
The enclosed copy of this article was sent
to Niholaj Alexejewitsch Abrikossow at
Moscow, and was just recently confiscated.
"The above mentioned Abrikossow is prob
ably a son or near relation of the we'll
known MOSCOW confectioner Abrikossow,
and all necessary steps have been taken to
establish his Identity"
This extract from the "Tsar's Journal" is
of no absorbing interest in itself, but it
becomes of striking significance when one
with which every detail of the revolutionary
movement is laid before his majesty's eye.
KONRAD BELL.