davidaulloa/AmericanStories huggingface dataset:
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-10-17

strueted to effect such dissolution in the
manner provided by law
Ihlrd There are no existing Iiabili-
ties against said Ellis LAGER Company
ana no existing assets thereof requiring
distribution among the stockholders
WHEREFORE THE COMPLAINANT
PRAYS
First. That the said respondent cor
mated.
second That the complainant NAV
have such other and further relief as the
case may require
Third. That such notice may be given
upon this bill as the Court may see fit
to order
Dated the twenty-ffth day of Septem-
her 1911.
EDWARD y. CHASE.
NORMAN L. BASSETT
Plaintiffs solicitor
COMMONWEALTH OF MASSAcHu-
sr,rro1K &C SETS
Boston. September * tst,
Then personally appeared Edward n.
Chase. the complainant named in the
foregoing bill of complaint who, being
bill of complaint and knows the contents
thereof and that the allegations thereof
Before me,
,.,,,,, NELSON B. TODD.
tSEAL) Notary Public.
STATE OF MAINE
kennebec, IS. Supreme Judicial Court.
In Equity.
Edward n. Chase. Complainant, v Ellis
LAGER Company, Respondent
ORDER OF NOTICE.
on the foregoing bill in equity it is
ORDERED, That a hearing be had at
the Court House in Augusta. Maine. on
"Wednesday, the eighth day of November,
1911 at 10 O'Clock a. NJ. and that natIcs
thereof be given the defendant CORPORA
tion by serving an attested copy of this
bill, with this order thereon. upon the
clerk of said corporation at least 20
days before said hearing. aud upon all
other oil parties in interest by publishing
order thereon, in the Daily Kennebec
Journal once week for three successive
weeks. the last publication to be at
least fourteen days before the return
day thereof in order that the defendant
and all other parties interested may then
and there appear and answer thereto.
LESLIE G. CORNISH
Justice supreme judicial Court
Dated September 90, iSl1
\ true copy. s
Attest CIV. JONES. clerk
1ctS, tues.3t ezsazss a
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-10-17
SOME Posrsc RiPTs.

Russia exported nearly three Billion
eggs last year.
a transatlantic cable costs about
$500 = mile to build.
Seven eiehths Of the world tea IS
produced hy India and Cerl9p.
Potatoes that show q violet tint afe
said q be the lAshest IN nutritiye
,ssN,a
Parer clubs for policemen practical
" indestructible, are heng tried in
England. .4s.,A st...gfs.r 81 E
ssgstge sis gf5Bkf 36an
.qf~,zr rs-4rop " stre@r
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-10-17

Had dyspepsia or Indigestion for years
No appetite. and what ! did eat distressed
me terribly. Burdock Blood Bitters cured
me u. II. Walker, Sunbury, Ohio
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-10-17

Don't let the baby suffer from eczema
sores or any itching of the skin. Doans
Ointment gives instant relief, cures quick
ly. Perfectly safe for children. All drug
gists sell IL.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-10-17

dizziness, languor, heart palpitation
Drastic physics grippe, sicken, weaken the
bowels ard don't cure Doan's Ragulets
act gently and cure constipation. .
cents. Ask your druggist.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
DOWNWARD COURSE
Fast Being Realized by Salem
People

A little backache at first.
Daily increasing till the back Is
lame and weak.
Urinary disorders quickly follow;
Diabetes and finally Bright's dis
ease.
This is the downward course OF
kidney Ills.
Don't take this course. Salem
residents should profit by the fol-
lowing experience.
Mrs. p. G. Hatton, Clay & LIsle
Sts., Dallas Ore, says: "In 1907 /
publicly endorsed Doan's Kidney
Pills and can now confirm that
statement. Thi. remedy was used in
my family and it brought reliel from
backache and other symptoms Of
kidney trouble"
For sale by all dealers. Price so
cents Foster-Milburn Co., Buffalo,
New York, sole agents for the Uni
ted States.
Remember the name-Doan's--
and take no other.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
MAY DAY CELEBRATED
AT WILLAMETTE

The campus OF Willamette Uni
versity Is filled with merrymaking
students today in their usual observ-
ance of May day. The first of May
is a day which always is looked for
ward to because in the minds of the
students is means a big feed in the
morning, and another at noon, with
various other means of entertain
ment mixed in between, and after
wards the University track team
meets that of Pacific University this
afternoon, and a hotly-contested
meet Is expected. Those who take
part in the event for w. U. are Cum
mings, Blackwell, RAIDER, Mills, West
ley, Lowe, Rowland, Blanchard, Ross,
Pfaff, McRae and Burdett.
The baseball team was defeatd at
Portland Saturday by big score of
13 to by the team the Multnomah
Athletic Club. There were numer-
GUS hits made off Mcintyre and many
errors by fielders.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
FIFTH WARD
LEAGUE HAS
GOOD MEETING
DISCUSSES THE WELL WATER
PROPOSITION, THE CONINIIs-
SION FORM OF GOVERNMENT
AND SAMPLES A FINE LUNCH
PREPARED BY THE LADIES.

The Fifth Ward Improvement
League held an interesting meeting
Saturday night at the Highland
church. Many questions of general
and local interest were discussed,
among which were the we'll water
proposition, and the commission form
of city government.
A part Of the committee circulat-
ing the initiative petitions for a we'll
system reported the sentiment prac-
tically unanimous for the proposition
where the question has been consid-
cred, and handed in their petitions
filled with names.
A committee was appointed to as
certain the feeling in other parts of
the city toward a commission form
of city government.
At the close of the meeting the
ladies of the League served refresh
mnts of coffee and things good to eat.
They were given a vote of thanks.
The league will meet again the first
Saturday in May.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
SALEM HARDWARE co.

the owner. By the former section all
personal property situated or owned
within this state, except, such as is
expressly exempted, shall be subject
to assessment and taxation. BY the
latter section it is provided that per-
sonal property shall be construed to
include all things in action, money
on hand or on deposit, and all capi-
tai invested therein, and debts due or
to become due from solvent debtors,
whether on account, contract, note,
mortgage or otherwise either within
or without the state. The decision in
Poppleton v. Yamhill county, IS Or.
S77 involved this question. In that
case the property was in Washington
and the owner domiciled in Oregon,
and 1t was held to have situs in
Washington where the property was
in possession CT an agent to be lent.
and that it was taxable there and
not in this state.
In Buck v. Beach, 2O6 U. S. 1872, it
is said that for the purpose of taxa
ton, it has long been held that per-
sonal property may be separated
from the owner and he may be taxed
for it where the property is, regard
less Of the place of his domicile. To
the same effect is Monongahela Riv-
er Consol c. & c. Co. " Board of AS
SCISSORS, 115 La. 564. Metropolitan
Life Insurance Co. V. New Orleans,
2O5 u S. 1896, case under the Louis
lana statute is to the same effect,
where it is said, that cash and bills
receivable are, for the purpose Of
taxation, to be taken into account
merely because they represent the
capital and are not to be omitted be-
cause their owners happen to have a
domicile in another state. There is a
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

Marshall-Wells Hardware Co., V.
County Of MuItnOmah, ct al, Multi.
nOmah County.
Marshall-Wells Hardware Com
pany, corporation, appellant, v.
County of Multnomah and R. L. Stew
ems, sheriff of said county, respon-
dents. Appeal from the circuit court
for Multnomah county. The Hon. W.
n. Gatens, judge. Argued and sub
mltted April 12, 1911. W. NJ. Gregory
(and A. c. Emmons, on brief) for ap-
pellant. S. B. Huston, for respon-
dents Eakin, c. ]. Affirmed.
Eakin, c. j.: This is suit to en-
join the collection of tax levied by
defendant county upon the personal
property of plaintiff.
Plaintiff was incorporated under
the laws of New Jersey, and has its
principal office in that state but its
principal place of business is in Du-
luth, Minnesota. There is nothing
in the record other than in the
name itself, to disclose the particu-
lar business in which plaintiff is en-
gagged. But it does appear that since
the year 1908 it has conducted a
branch business in Portland, Multi
nomah county, Oregon, in charge of
Jay Smith as manager, carrying
large stock of goods, which in 1906
was of the value of $350,0OO, and ac-
counts accruing from sales through
the Portland branch in the sum of
$225,O00, sales having been made in
Oregon, California, Washington,
Alaska, British Columbia and the
Hawaiian Islands by travelling sales
men and by mail orders. More than
half of these accounts were owing by
residents of Oregon. If goods sold or
ordered were not in the Portland
stock, the manager ordered the same
from the Duluth house About 25
per cent of the goods sold by the
Portland house were shipped direct
to the purchaser by the Duluth
house without passing through the
Portland house, but the account of
all sales made by the Portland house
were kept only by it. The goods car
ried in stock by the latter house
were ordered from the Duluth house,
and if it did not have them in stock
it ordered them from the factories to
be shipped directly to the Portland
house, except that purchases were
made by the Portland manager of
such goods as are manufactured on
this coast or handled here by repre-
sentatives Of the factories. The man
ager also extends all credit given to
customers except in cases where
credit in an unusual amount is de-
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

sired, in which case he refers the
matter to the Duluth house. The
Portland manager employees, pays
and discharges the travelling sales
men and sends them out, and the or
ders are sent usually to the Portland
house. If sent to the Duluth house
direct by the statesmen, the shipment
is charged to the Portland house
and the account therefor carried on
It's books as part Of the Portland
business. No special agreement was
made with the customers as to the
place of payment of the accounts, but
the Portland house receives the pay
ment for these sales and collects all
accounts incurred with it. 1t retains
from $4,000 to $4,000 in the bank to
pay current expenses, and when
money is collected from these ac-
counts, it is deposited in the general
fund, and remittances are made
when the surplus amounts to $4,000
or $4,000.
The contention of plaintiff is, that
no taxes are payable in Oregon upon
such accounts, for the reason that
plaintiff is not resident or inhabi-
tant of the state of Oregon, and has
merely a branch Office in Multnomah
county for the transaction of its busi-
ness. Plaintiff relies exclusively fer
such exemption from taxation, upon
the rule that the situs of personal
property follows the person of the
owner. 1t comedies, however, that
for the purpose of taxation that rule
is modified by the statute and deci-
sions as to tangible personal proper
ty which is taxable where it is situat-
ed, but contends that the rule still
operates as to intangible property
such as chooses in action. Both the
text-writers and the courts refer to
this rule as legal fiction by which
the situs Of personal property is pre-
sumed to follow the domicile of the
owner, but that it has no application
in determining the situs of the prop
erty for the purpose of taxation;
that the modification of the rule ap-
plies to intangible as well as tangible
personal property. Many cases have
held that when bonds, notes or other
evidences Of debt owned by a non
resident are in the possession and
under the control of an agent for
the purpose of renewal, they are
within the power of the state where
the agent resides to subject them to
taxation.
By Secs. 1851 and 1853 L. L. L.
Oregon has made such chooses in ac-
tion the subject of taxation in this
state regardless of the domicile of
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

What is cold in the head? No
thing to worry about If you treat
it with nly's Cream Balm. Neglect
ed, the cold may grow into catarrh,
and the air passages be so inflamed
that you have to fight for every
breath. 1t is true that Ely's Cream
Balm masters catarrh promptly. But
you know the old saying about the
ounce of prevention. Therefore use
Cream Balm when the cold in the
head shows itself. All druggists, soc,
or mailed by Ely Bros, Sc Warrent
street New York.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

valuable note to the case o. Buck ".
Beach, supra in IL A & E. Ann. G..
7S9. in which many cases are coIlat-
ed, citing with approval, among other
cases, Poppleton V. Yamhill Co., su-
pra.
A case almost identical in facts
with the one before us is Armour
Packing Co. V. Augusta, lis Ga. 552.
in which the plaintiff was incorpor
ated under the laws of New Jersey
with place of business in Augusta
Georgia, in charge Of a manager to
whom it shipped meats to be sold
and the amounts received from sales
were remitted directly to the Ar
mour Packing Company at Kansas
City, Missouri, none of the money be-
ing invested in Augusta, The branch
at Augusta does business on credit
as well as for cash, and in January,
1900, it had upon its books, due upon
accounts for sale of meat, $4,000 and
the question was, whether the city of
Augusta had the power to levy a tax
thereon. In that case, as here, 1t was
conceded that tangible personal
property was taxable where It was
situated, and that its situs did not
follow the owner but it was contend
ed that the rule is otherwise as to
intangible property, The opinion
does not agree that this rule is uni
versal even as applied to that class
of property; that many courts have
held that negotiable instruments for
taxation have a situs without regard
to the residence of the owner, citing
several cases, and says that the rea-
soning Of these cases applies equally
to other intangible property than ne
gotiable securities; that this fiction
has no application to matters Of tax
alton in such case as is presented
by this record; that to all intents and
purposes these notes and accounts
are part of the business being con-
Quoted in Augusta and represent
part of the capital employed in the
business. That case fully sustains
the case of Armour Packing Co. v.
lis Ga. lao, which the
court was asked to review and over
rule. See also In re Jefferson, 80
Mimi. 215; Billinghurst v. Sphinx
county, S. D. "a; People v. Trustees
Of Village of Oglesburg, 4S N. Y. 800;
Walker v. Jack, SS Fed. 576.
In the case before us the chooses in
action were part of the Oregon
business, arising from sales made
here and the only evidence concern
ng them was in the hands Of the
Portland manager and were collecta-
BILE by him; and whether the debtor
is in or out of the state, these debts
are part of the capital of the Ore
gon business and were properly tax
able in Multnomah county.
The judgment must be affirmed.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

Chamberlain's Stomach and Liver
Tablets will clear the sour stomach,
sweeten the breath and create a heal
thy appetite. They promote the flow
of gastric Juice, thereby inducing
good digestion. Sold by all dealers.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
Electric Hose

If you watch man spraying his
lawn for about two minutes you can
tell whether he has confidence in the
hose or not.
If he keeps glancing from one end of it to
the other you can depend that he's getting
nervous and watching for a wetting. Don t
take chances when you can buy Electric
Hose and be absolutely sure Of the highest
efficiency.
Electric Hose will not burst, crack or
split. It's made of seamless seine twine
jackets and rubber tubes.
SALEM HARDWARE co.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

Long and fruitiess has been Mr..
Bryan's search for available Demo.
cratic candidates." and he may have
to meet himself coming back on that
same road.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01
Try a Journal want ad.

TO CURE A COLD IN ONE DAY
Take LAXATIVE BRoMo Quinine
Tablets Druggists refund money If
1t fails to cure. e. W. Groves sigma
ture is on each box. Twenty-Five
cents.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

1t is all right to give praise where
praise is due, but adjudging the dues
sometimes is quarrelsome thing.
Daily capital journal. (Salem, Oregon) 1903-1919, 1911-05-01

valuable note to the case O. Buck v.
Beach, supra in IL A. & E. Ann. c.
7S9, in which many cases are eoIlat-
ed, citing with approval, among other
cases, Poppleton Y. Yamhill Co.,. su-
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12
SHORT LINE TO BUILD
S15968OO Appropriated for Extension From RichfeId
High PrairieWOrk to Begin in the Spring.

The Oregon Short Line will build
from Richfield across Camas Prairie
this year
The money, $1.596,SOO, is appro-
priated, the line ordered, the surveys
completed and only favorable wealth
er is lacking.
Good news, isn't it?
Better than being a mere mental
stimulus. it's true.
Word has been received from New
York, according to the best report
from Salt Lake that the apropria-
tion for the new road has been
approvednd that vice president and
general manager Bancroft is directe,
to build the road just as soon as the
spring opens.
This wasn't any offence to Mr..
Bancroft. He has wanted this line
considering it the most important
of the new Short Line projects in
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12

of one per cent. 1t may run to twi
that on the Boise river slope. Bu-
that is a pretty easy grade, com
pared with the 2.5 per cent grades
o Medbury ad Kig Hills.
The new line is a strategic move
oIt taps a wonderfully rich cotryn,
and should pay immediately-one OF
the important bjects railoroading
And it gives a pretty exclusive ter
ritory and right OF way. Going dow
the Boise river slope, where the cou
try is rugged and precipitous it is
important to reach it first; it might
cost amillicn dollars less to build
the first and easiest line, than the
dent proposition that the railroad
that eventually dominates or hopes
to dominate the business of Idaho,
must have a line, and a main line,
Boise.
This new line puts Boise 40 miles
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12

nearer to the east than it is now.
At present the line goes west to Nan
pa, and then doubles back almost
straight east to Boise, 20 miles; 40
useless miles that sost fortunes to
haul over and maintain. With Bois
the commercial center of Idaho and
with most of the state to the east.
ward, a straight line is necessary.
Well, the railroad is to be built;
at once, as soon as the weather will
permit 1t will mean several hund-
red men working within reach of
Richfield for number of weeks. 1t
will of course enhance land values
to have a main line through the
tract. There are many ways in
which there will be much profit to
Richfield and Richfield people, and
not one way in which anyone could
possibly los a cent It's a clear
gain.
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12

The dog inhabitants of Richfield
and vicinity held a jollification me
ing Wednesday night on learning tn
Marshal Mckay had resigned the
posiKtion as city marshall and sin
that time Richfield has been blessed
with the usual amount of dogs on
the streets and the chances are ye
good that they will continue to be
blessed as there is no immediate
promise of relief from any sourcs
There is all kinds of dogs, too a.
you can find any color of dog in the
ity that you are a mind to nal
uunless you get proud and want one
the color of the rainbow and you
might in pinch be able to find
enc that color.
There are big dogs, little dogs, old
5cIng dogs, bad dogs, goo
rs, cur dogs, NANCY dogs, bi
dogs, cowardly dosg fighting dog
barking dogs, dogs and more dogs.
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12

this or any other state. So the di-
rectors could order him to build cles
across the state and it would not
hurt him a bit.
It is close to rs miles from Rich
field to High Prairie, the point to
which the present contract will reacl
1t is not quite to the summit of the
divide between the Malad or Big
Wood river valley and the South
Fork of the Boise river, which viii
be the westward slope of the road
to Boise.
It is not expected that the line
will be completed into Boise and
on to Payette, at once. There is
than on the eastern slope. 1t is un-
river, and a good deal heavier grade
some expensive work on the Boise
derstood that at no point from OWN
"a or Richfield to the summit will
the grade be heavier than one-half
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12

! back to the town and those who
would take a pride in help building
up the town; and try and keep out
those that are coming to grab what
few dollars they can while the work
is being done, and are goie Such
men as that are of no permanent ber
eft to the town.
1.-THE commercial club should be
given good reviving and see if it
would not be possible to get those
that are now here more interested
in the work which would enable us
to go out and ask the newcomers
to become members and show them
by our actions that we have got a
great future before us and that we
have a town and a community that
any man may well be proud Of
There will be a large number of
families moving here in the spring
which will necessitate the building
c. large number of residences and
for the benefit of those who now
have houses and for the good of the
town would it not be we'll for the
council to pass an ordinance pre-
venting the erection of tent houses
and shacks with stove pipe flues fro
being erected within hundred fe {
cf any building, which might save
the town from disactrous fire at
some time or other.
Come and lets get together eth 81. and s. L
give one big push for bigger and
better Richfield, and after we once
get the wheels of progress to NOV
ing it will be easy to keep it rolling.
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12
NEW COUNTY OFFICERS
Sworn in and Take Charge of The
Offices Monday

The new county commissioners m
met Monday and after subscribing t
te official oath efore Harry w. An
derson proceeded with the organiza-
tibon by electing Arthur L. Speak
man as chairma. The other memeb
of the board are Charles N. Dilatush
and Charles C. Nelson
The following officers-elect were
then sworn in and after subscribing
to the official oaths and their bonds
were approved took charge of their
offices.
WILDER NJ. Massey, County Treas
urer and Ex-officio Public Admins
traitor.
James R. Boutwell,, Prosecuting
Attorney.
Harry w. Anderson, Clerk District
Court and Ex-officio Auditor.
Llewellyn NJ. zug, Sheriff
Edward C. Isenberg, Assessor and
Tax Collector
Edward S. Smith, Surveyor.
DR.. V. R. Killen, Coroner
James L. Fuller Probate Judge.
The commissioners are very busy
and will no doubt be in session all t
week and part of next.
The Richfield recorder. (Richfield, Idaho) 1909-1931, 1911-01-12
GONE TO CAN. -DA
ME. Steel Completes His Work at
This .ace and Goes East

M E. Steel, who has been with
the j. G. White company at this
place for the past two years has con
pleted hois work and left Tuesday
for Montreal, Canada, where he has
accepted position with the same
company. He will visit his home at
Canton Ohio before he starts work
on his job
Thework that he is going to in
Canada is the building of large
dam on the st. Lawrence river, and
will furnish 10000 horse power whe
completed
While here Mr.. Steel has made
warm friends who regret to see
him leave but join in wihing him
the success that he deserves and
there has never yet been a man left
that eltfbehind him more
friends than did NJ. e. Steel.