davidaulloa/AmericanStories huggingface dataset:
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
FIX ASSESSMENT
BASIS OF COUNTY
BOARD OF EQUALIZATION AND
COUNTY AUDITORS MEET
AT PIERRE.
BANK STOCK DOWN TO 33s PER CENT
Assessors Of Brookings County Hold a
Meeting With Commissioners to
Discuss Assessment.

The state board Of equalization and
the county auditors Of the state met
at Pierre last week to fix the basis of
assessment for the coming year.
County Auditor Bitterness, who was
present, tells us that a determined
effort was made to have the assess.
ment made on a full valuation, instead
Of a one-third basis as has always
been the case, but it was voted down.
Very little change was made in the
assessment valuations and all land
was reduced from forty per cent to
thirty-three and One-third per cent.
The county assessors met with the
county commissioners ana auditor at
the court house Tuesday afternoon to
discuss the assessment for the com
ing year. There was a good represen-
tation from all parts of the county.
1t was decided to accept the recon-
mendatiOns of the state board Of equa-
lization, and the following general
basis of valuations for assessments
was adopted:
Class A lands to average $11.00 per
acre.
Class B lands to average $1,000 per
acre.
Glass c lands to average $500 per
acre.
Glass A lands-Afton Argo, Aurora
Parnell, Elkton, Sterling, Trenton. AL
ton, Brookings (part) townships.
Glass B lands-Volga, Preston, Eu-
reka, Sherman, Lake Hendricks. Win
sor, Lake Sinai, Richland townships.
Glass C lands-Laketon, lakewood,
Oslo, Oak Lake, Medary, Bangor,
Brookings (part) townships.
Class A horses to average SIS per
head.
Glass b horses to average $35 per
head.
Stations and Jacks to be assessed
at twenty times the service fee.
Class A cattle to average 81 per
head.
Glass b cattle to average $40 per
head.
Glass C cattle to average SIS per
head.
Mules and asses to average $35 per
head.
CIoo, - 49, mo G. IN Nor hnad
Swine to be assessed at SO per head.
Wagons and carriages to average
s14 each.
Automobiles one-third of their value.
Organs to average IS each.
Pianos to average $50 each.
Goods and merchandise to be as
assed at 33 1-3 per cent of invoice
"jce.
Shares of bank stock to be assessed
ct SO 1-3 per cen of it's value, and the
value Of bank stock to be determined
by adding to the capital stock the sur
plus and net undivided profits, the as
sessed value Of the real estate carried
by the bank to be deducted from the
assessed value Of bank stock.
Structures on lands and lots to be
assessed at one-third Of their actual
value according to the assessors best
judgment.
Gold watches and gold and silver
plate to be assessed according to the
valuation of other property.
Moneys and credits to be assessed
at 33 Is per cent.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
CITY CAUCUS.

Notice is hereby given that a eau
Gus of the citizens of the City of
Brookings, South Dakota, will be held
in the G. A. R. Hall in said city, on
Tuesday April 18th, 1911, at the hour
of eight o'clock in the evening of said
day, for the purpose of placing in
nomination candidates for the follow
ing Offices TO be voted for at the an
nual city election to be held in said
city on the 18th day of April, 1911:-viz
One Mayor, to succeed w. Fl.
Leighty.
One City Treasurer, to succeed II,
F. Haroldson.
One City Justice, to succeed w. R.
Stowe.
One Police Justice. to succeed c. o.
ITrystad.
|. It is recommended that the ward
%caucuses for the nomination of al
dermen in the several wards be held
on the evening of Monday, April 10th,
1911.
BY order oe the city committee OF
the citizens caucus of 1909.
Frank Sherwin,
Chairman.
James F. Brooke,
Secretary.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
A BIG MONTH";.

March was one Of the biggest
months, financially, in the history of
the county register of deeds office, the
receipts being $306. 90. During March
there were filed and recorded 1875 chat.
tel mortgages, 13t deeds, three patents
80 mortgages, &c assignments, 70 sat
isfactions and "a miscellaneous pa
pers, making a total Of SGT instru-
ments for the month.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
GUY Maryland IMPROVES.

Mrs. Geo. Hoff was called here from
Huron last week by the serious Illness
OF her brother. Guy Maryland. Guy
was critically i'll for a few days with
a attack of appendicitis, but is much
better at present. Mrs. Hoff returned
home Saturday evening,
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06

"The Climax" is one Of the greatest
plays from a playwright's pen, and
Edward Locke, the author, may be
sure of his fame we're he to do moth
ing else. The music. specially written
for the play by Joseph Carl Briel, is
exquisite. Y Is rcp,cte With classical
arias, music you drink into your soul
and wonder how anything on earth
can be so beautiful. so heavenly.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
OFF TO WAR.

Captain H. r. Jensen departed Fri.
day evening for San Antonio, Texas.
where he will spend a couple of weeks
learning about war from the regular
arfIy maneuvers. He al accompan-
led by Captain Hedrick of Hot Springs
these being the first two officers of the
guard to be sent to Texas.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06

This is $50 per cent of the state ex
penses. Hence the total cost Of oper-
ating this college, so far as taxes are
concerned. is less than six per cent
of the operating expenses Of the state
government.
Five and four tenths per cent of
1851 or Acc. Hence if the State Col
lege were closed or ceased to exist the
only difference it would make to the
taxpayer in Brookings would be .46
cents for every 800 paid in taxes per
year. It will naturally be a small
difference from year to year but the
difference will be small. BY compari-
son it will also be noticed that for
every cent that we pay toward the sup
port of the college We pay one dollar
toward the support Of the public
schools.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1911-04-06
WHAT BECOMES
OF YOUR TAXES?
WHERE THE TAXPAYERS MON
EY GOES is SHOWN IN AN
INTERESTING WAY.
UNIVERSAL IGNORANCE ON SUBJECT
Average Man Knows Very Little of
the Methods Followed in Appor-
tioning Money Collected.

At various times and on various oc-
~casions the question of the disposition
Of our taxes is one of the subjects in
which the average man is much in
terested, and at the same time it is
one of those numerous subjects that
are seldom if yer fully investigated.
Sometimes the question is raised as
a political issue; at other times it is
merely a local issue. Sometimes the
questions is discussed along purely inn
~aginary lines, in which cas- the in
~tensity of the discussion is an in
verse ratio to the knowledge of the
facts. In other words the less a per-
son knows the more he talks.
Very recently the writer of his ar
ticle took part in a discussion relative
to the amount of taxes necessary for
the support and maintenance of the
State College. While he did not agree
with the statements made he had no
figures to disprove the assertions.
Hence he proceeded to investigate
this subjec, carefully, and believing
that a large number Of people in the
city of Brookings are equally inter
ested in the results obtained, the facts
are herewith briefly submitted.
In order that thi subject may be
the more clearly understood and at
the same time briefly presented, the
following questions are proposed and
answered:
First: If a property owner in the
city of Brookings pays one hundred
$1,000 dollars in taxes Del year.. how
much of this amount goes towards the
support OF the government of the city
Of Brookings?
Second: How much to the county?
Third: How much to the state?
Fourth: How much of the last item
comes back for support and mainten-
ance of the State College?
In order to be specific, take the tax
receipt for the last year, namely 1910.
The following levies were made:
~Brookings City, civil, II mills.
~Brookings Public school, 90 mills.
~Brookings county, 4 mills.
State regular and deficiency 4 mills.
A total for all purposes of forty
seven (47) mills. Figuri lg this on
the basis of one hundred ($100) dollars
We find that $36.17 goes to the city
civil, and 1851 goes TO the public
schools, or a total for the city of $S2.9S
$8.51 for Brookings county, and 1851
or the support of the entire state gov
eminent.
From the state auditors report for
the fiscal year ending June 80, 1910,
we find that the total amount Of war
rants paid from the general fund for
all state purposes was $1,413,979,0O.
Of this sum the college received the
following:
iLiiitSihtiit'
Salary . . l3'ooo
New Dairy stock barn ....... 10000
Annex to chemistry building 8. 10000
Water tower, greenhouse, and
sewer 49,. o'ooo
Hog cholera experiments ...... $500
Total for all purpose 49,. .$76,3Oo
This is $50 per cent of the state ex-
penses, Hence the total cost Of oper-
ating this college, so far as taxes are
concerned. is less than six per cent
of the operating expenses Of the state
government.
Five and four tenths per cent of
1851 or Acc. Hence if the state Col
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13
Purser Not InteIlIaence Officer.

Purser Not Intelligence officer.
H, A. Jerome is making his first
trip as purser in the service of the
Pacific Mail for five or six years, in
the place of Mr.. Ludvigsen, who is on
leave. Those having business with
the purser's office on the Mongolia,
arriving from San Francisco at $3.50
this morning, found Purser Jerome
anything but an intelligence officer,
and the Office everything but an infor-
nation bureau. A trifle greater dis
position to accommodate the press
and the public would not be amiss in
purser who is said to have been in
the service of the Pacific Mail almost
since it started.
The Mongolia brought a total of $40
cabin passengers. Eight of these
were for Honolulu, together with
eleven through passengers stopping
over here. The through passengers
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13


The Thomas has convoniences and
improvements not seen either on mer-
chant or naval vessels. One feature
not included on any other ship is the
installation of electric baking ovens.
The accommodations for passengers
and crew, the ventilating systems, the
hispotal and sanitary arrangements,
are the best that money can afford.
Taken all around, the Thomas is about
as near perfect as a ship can be
made. The contract with Moore &
Scott for her overhauling was approx
imately 100000 and over a year has
been required i'm her reconstruction.
Passengers Arrived.
Per Kinau from Kauai ports, No
vember pr. S. Young, J. Noble,
Mrs. Ogawa, c. Hannah and nurse, F.
Ventura, j. S. Marques, S. Mitsui,
Mary Jacinth, Mrs Man Sang Hong,
F. Weber and wife, Miss Lulu Weber,
f. A. Alexander S. A. Keystone, G, A.
Bruins, w. S. Crane, Miss f. Bishop,
X Roendahl, F. II. Hayselden, X. c..
Hopper, c. 3. Hall, B. H. Atwood, Miss
Trumpler, F. Labenz and wife, X. Ha-
mano, G. Shimada, Miss r. p. Kaloi,
Ed Woodward, E. G. K. Dexerill and
G. H. Pang.
Per Mongolia from San Francisco,
November ia. Akana, Mrs. b. NJ.
Allen, Ernest e. Behr, Mrs. j. b. Ben
net, l. Blessing and wife, Miss Cecilia
Blessing, w. |. BLY, and wife, H. S.
Callahan and wife, Miss Thelma Cal
lahan. w. N. Campbell and wife, w.
II. Chamberlin and wife, Miss Ger
trude COPYRIGHT, r. H. Dowsett, A. f.
Dunnebacke, John Fleming, Miss b.
Foster, Miss Charlotte Gillett, Miss
Frances X. Gillett, Henry Glass and
wife. c. S. Goodnight and wife, Miss
M. Harding, Mrs. e. A. Hargear Miss
B. L. Hargear, J. w. Hayward, Mrs
H. T. Holman, Mrs. H. Holmes
Miss Julia Holmes w. b. Hopkins, j
Fl. Wins and wife, Mrs. A. Johnson
w. e. Keller and wife, Miss Esther
Kelley, w. E. Kier and wife, Miss
Emestine Kier, Major Leopold Ma
tiegka, J. S. McCandless and wife, r
H. Macfarlane, r. McWayne and wife
Mrs. L. McWayne, Mrs. c. l.. Morri
son, Miss f. r. Murray, S. S. PaXon
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13
SEALED TENDERS.

SEALED TENDERS will be re-
ceived by the Superintendent of Pub
lie Works until 70 m. of Friday,
December l, 1911, for furnishing all
labor and material (other than struc-
tural steeD for RECONSTRUCTING
THE JUDICIARY BUILDING, HO-
NOLULU.
Plans, specifications and proposal
blanks are on file in the office of the
superintendent of Public Works, Cap
itol Building.
The Superintendent reserves the
right to reject any or all tenders.
MARSTON CAMPBELL,
Superintendent of Public Works.
November 8, 1911.
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13
NOTICE TO CREDITORS.

The undersigned, as administrator
of the Estate Of Wong Fook de.
ceased, hereby gives notice tC all per
sons having claims against said Els
tate to present the same, whether Sc
cured or unsecured, to him, at the
office of A. S. Humphreys, attorney
33 King street, Honolulu, within siH
months from this, the 9th day of No
vember, 1911, or the same will be for,
ever barred.
WONG KONG YOU,
Administrator Estate of Wong Fook,
Deceased.
5t-Nov. 6, 10, 20, 81, Dec. 4.
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13

.'tct cstcst2
Mrs. Homer n. Preston, Miss Ester
Preston, John G. Rouse and wife, lie.
Ray r. Ryone, A. -. Salvo and wife,
r. p. Spaulding, wife, infant and nurse,
Wadsworth Ramsey Smith ana wife,
NJ. H. Walker and wife, Mrs. r. b.
Waterhouse, Master G S. Waterhouse.
Jr.. J. A. Weinman and wife, r. b.
Wheeler and wife, Mrs. II. X. White,
Il. II. Wodehouse and wife, Miss Gem
ricet Wodehouse j. J. Young and
wife, Master st. Clair Young, H. X.
Gordon, p. Osborn. Stopovers: Thos.
F. Anderson and wife, David A. Barth
and wife, Miss Esther Barth, Miss
Julia Barth, Colonel w. Goring and
wife, Miss Lydia Hofer and r. Samet
and wife.
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13

Shipping And Waterfront News

additional Shipping Page &c
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13

= = - = :. = - - f'tA - ~ - :
number ll7 For this port there are
thirteen tons of cargo and 1919 bags vt
mail
The Mongolia will leave for The
Orient at five o'clock this afternoon.
Schooner Repeat Arrives.
The schooner Repeat arrived yes
terday morning from Port Ludlow
She brought about $4,000 feet Of lum-
Der for Levers q Cooke, docking at
the Bishop wharf A pleasant and
uneventful voyage is reported.
Bohemian Pays First Visit.
The collier Beckenham, twenty
three days from Newcastle, arrived
early this morning and locked at the
Bishop wharf She has 1920 tons Of
coal for the InterIsland. This is the
first visit Of the Beckenham to this
port. She is owned by Watts, Watts
& Co., the owners or the steamship
Willesden that is now en- route from
Europe with a load of emigrants.
The captain of the Beckenham re-.
ports rainy and disagreeable weather
all the way up from Australia. It is
expected that the collier will be M
loaded in about ten days.
Andrew Welsh Arrives Sunday.
The bark Andrew WEIGH arrived
yesterday with nine passengers and
about two thousand tons of cargo. A
pleasant voyage was experienced
Helene and Noeau Leave Today.
Today at five o'clock the Helene
leaves for Papaaloa via other ports,
and the Noeau sails at the same hour
on her regular run.
New Officers on Thomas.
SAN FRANCISCO, Nov. 6.-After
having been laid up for a year, under
going complete overhauling, the
United States transport Thomas will
sail at noon today for the Philippine
Islands, via Honolulu and Guam.
The Thomas will have as navigat-
ing officer Captain Stinson, and the
army quartermaster will be Captain
Campbell E. Babcock, who for the last
two years has been stationed at one
of the Eastern army posts.
She will carry the Fifteenth Infan-
try and band and a big cargo of com
missary stores for the island ports,
in addition to machinery and material
for the Notifications on Corregidor
Island and other points in the islands.
The Thomas will be the last trans.
| port to sail from the Folsom street
wharf. When the next transport sails
| in December it will make its depart
ture from the new transport docks at
Fort Mason, at the foot of Franklin
street. which have just been com
pleted.
Latest TeIegraphic News.
(Per Merchants Exchange.)
PORT HARTFORD, Nov. los. s
Santa Maria sailed for Honolulu.
| SAN FRANCISCO, Nov. ILL. S.
"A. T. Logan arrived, hence Novem-
Der 3.
KAHULUI, Nov. 11.-Schr. NJ Tur.
ner arrived, % days from Gray's Har.
| Dor.
HILO, Nov. 9.-Schr. Camano sailed
for Puget Sound.
by Wireless.)
S. S. MONGOLIA, Nov. 1O-Win
dock at Alakea wharf at $3.50 Monday
morning from San Francisco. Sail for
! Yokohama about p. m.
S. S. LURLINE, Nov. 11.-Win
dock at Matson wharf Wednesday
morning early.
Thomas Perfect Ship.
San Francisco Examiner, Nov. L.
Overhauled and practically recon.
structed in nearly every detail, the
transport Thomas sailed promptly at
noon yesterday for the Philippines.
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13
SHIPPING IN PORT.
Government vesse1sl


Z. S. N. tug Navajo from Mare ls-
land, July &c.
U. S. Lighthouse Tender Kukui from
island ports, September IA.
Merchant vesseIs)
Robert Levers, schr., from Port
Townsend, October 90
Newsboy, schr. from Gray's Harbor,
November 8.
Lottie Bennett Am. schr., from
Columbia River November (at Pearl
HarboD.
Sierra, Am. S. S. from San Fran
cisco, November 10.
Mary E. Foster Am. schr., from
November 10.
PROJECTED ARRIVALS.
From San Francisco
Lurline, November Is.
From China and Japan.
Korea, November II.
PROJECTED DEPARTURES.
For San Francisco.
Sierra, November Is.
For Vancouver.
Makura, December ..
For Fill and Australia.
Mariana, December 6.
For China and Japan.
tTOngOlia November ~
INTER-IsLAND VESSELS.
For Maui and Hawaii Ports.
Mauna Kea, IL. S. N Co., every
Tuesday.
Claudine, IL S. N. Co.. every Fri.
day.
For Morokai and Maui.
Mikahala, every Tuesday.
For kaual Ports.
w. G. Hall, IL s. N. Co., every
Thursday.
Kinau, IL. S. N. Co., every Tues
day.
kona and Kau Ports.
Mauna Loa, IL. S. N. Co., alternate
Tuesdays and Fridays.
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-11-13
THE MAILS

From San Francisco, per Lurline,
November 10.
TO the Orient, per Mougolia No
vember 10.
TO san Francisco per Sierra, No
vember 10.
From the Orient, per Korea, No
vember H.
From Australia, per Makura, De
cember g.
To Australia per Mariana, Decem-
Der 6.
Evening journal., 1911-12-02
FOR NATIONAL
RESERVE FUND
Wilmington Board Of Trade
Discusses Favorable AC-
tiOn on the Plan
TO URGE QUESTION
AT NATIONAL MEETING

The Board of Trade transacted con-
siderable business last night The
most important matter was a discus
sion Of the Aldrich plan for a Ma
tional Reserve Fund as proposed by
the National Monetary Commission.
This question came up when John S.
Rossell presented a resolution en-
dorsing the unihcation of the bank
ing busines of the country through
the medium Of the National Reserve
Association, or some such similar or
ganization, providing the interests Of
all concerned and the public are safe
guarded. This was accepted and
Thomas f. Bayard then spoke Of the
plan. Mr. Bayard was in favor Of
some such movement saying that he
had been asked by John Clafin, OF
New York, 90 act with a committee
composed OF Henry p Scott and Henry
b. Thompson, whom he had selected
to work to that end Mr.. Bayard then
presented a resolution endorsed by
the National Citizens League OF Bal
umore. This suggested a plan to re-
organize the currency system, but IL
did not favor any particular plan.
William ID. Mullin, delegate to the
National Board of Trade. requested
that he be given the resolution of Mr..
Rossell for presentation al the Ma
tional body. The letter or resolution
from Mr.. Bayard will accompany IL.
Evening journal., 1911-12-02
DELAWARE
WANTED PLACE

Congressman William II. Heald went
to Washington today to prepare for
the opening of Congress on Monday.
Senator DUPONT will occupy his Wash
ington residence during the session
and will be on hand when the Senate
opens on Monday. Thomas Miller,
secretary to Congressman Heald, also
has gone to Washington. and f. B.
Shurter. Senator duPont's secretary,
will go there tomorrow or Monday.
There was much Disappointment
yesterday afternoon when the an
nouncement was read that President
Taft had appointed John b Hanna.
Of Maryland to be Collector of inter-
nal Revenue for the Mary
land district Mr. Hanna evidently
knew he was to be appointed, for he
Immediately furnished bond.
The Delaware delegation had re-
quested that a Delawarean be ap-
pointed to the Office on the ground
that resident OF this state had nov
/ er been given the office The turn
down of the Delaware delegation
which has always stood by the Presi
| dent. Is not received with much favol
by many party workers. Appointment
Of a Delawarean to the Office would
have given good positions to several
| Delawareans
Evening journal., 1911-12-02
BURNS GLAD
OF VINDICATION
Hopes All Concerned In Los
Angles Case Will be
Brought to Justice
DETECTIVE WILL GO
WEST In A FEW DAYS
BY srhe United Press.

BY The United Press.
CHICAGO, Dec. "A determination
to hunt down the other men concerned
in the Times dynamiting was express
ed today by Detective William J.
Burns Coupled with this was an ex-
preston Of satisfaction over what he
termed his "vindication" in the pleas
OF guilty made by the Mcnamara
brothers.
I don't know when | will go to Los
Angeles, he said, but it will be in.
few days. / want to see all concerned
brought to justice, others whose iden-
tity we know"
81 am very glad to be vindicated
before the public ! have been the OBJ
iect OF unwarranted attacks and abuse
has been heaped on me The general
mass OF the union men listened to the
radicals who misled them. Nine-tenths
Of the laboring men are not with the
anarchistic element. Il would have
been a good thing for everyone, II
the evidence of the Mcnamara case
could have been presented TO the rank
and file of the labor unions so that
they might Judge the matter for them
selves. ! believe in that case they
would have supported me heartily In
stead Of believing their leaders when
they misrepresented the facts.
81 have read with interest what
Gompers has to say. AS usual he
begs the question.
MY fee in the Mcnamara case,
Burns explained, will be consider
ably less than that which | might
draw from the American Bankers As
sociation for work covering a similar
period
Evening journal., 1911-12-02
DISCUSS The
DUPONT ROAD
Board Of Trade Committee
Hears MIR. Bancroft Re-
port on Subject
EXPECT DEVELOPMENT ON
RIVER FRONT PROPOSITION

William P. Bancroft. chairman OF
the Board of Trade committee on the
DUPONT Boulevard. made a verbal re-
port on the subject at the meeting Of
the Board last evening. Mr.. Ban
croft said several routes had been
inspected and the Board of Park
Commissioners had instructed Super
intendent Mack to secure more de.
tails concerning the route through
park lands. Mr.. Bancroft also re-
ported on the recent convention of
the National Municipal League at
Richmond, Va.
Charles A. Rudolph, of the house
and social feature committee. re-
ported that plans are under way for
the annual banquet to be held next
month and efforts were being made
TO secure prominent speakers. 1t is
planned to hold the banquet in the
Board rooms, but in case the at
tendance should warrant, the dinner
will be held elsemhere.
The committee on new members
presented the name of A. w. Spring
er district commercial manager os
the Western Union Telegraph Com
pany, who was elected.
Thomas H. Melvin. chairman a. the
river front committee reported that
City COuucil had authorized the
president of the Board to appoint a
committee to cooperate with the
committee of the Board of Trade and
persons and corporations whose iii-
terests are affected by the improve
ment of the Delaware river. and NJ
doubt during the coming month
something definite may be accom-
plished which will be of benefit TO
all parties concerned