davidaulloa/AmericanStories huggingface dataset:
Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-07-25
TAXATION IN MINNESOTA
THE FOLLOWING IS ONE OF SERIES OF ARTICLES PUBLISHED
BY REQUEST OF THE MINNESOTA TAX COMMISSION
CRITICISM OR SUGGESTION IS CORDIALLY INVITED

Equalization by the Tax Comnnissicn
After the county board of equaliza-
ton has completed its work the coun-
ty auditor prepares an abstract of as
sessment of property in each of the
towns, villages and cities of the coll1i-
ty, showing, in separate columns the
assessed value of land the assessed
value Of structures and improvements
each class Of personal property This
abstract is forwarded to the tax com.
mission on or before the fourth Mon
day in August
Prior to 1909 the final equalization
OF assessed values was vested in a
state board of equalization consisting
of the governor, the state auditor, the
attorney general, and one member
from each judicial district of the
state. This board was abolished in
January, 1909, by act of the legisla-
ture, and the duties and powers vest
ed in it were transferred to the tax
commission.
At the outset of it's work as state
board of equalization the tax commits
sion decided to get away as far as
possible from the arbitrary method of
determining values that had hereto
fore been followed, especially in rela-
ton to real estate, and to substitute
some method that would afford uni
form measure of value for all the
counties Of the state.
After careful study of all known
methods it was concluded that, all
Things considered, the so-called "sales
method" afforded the most reliable
measure of true values that could be
devised. This plan commended it.
self to the commission not only be-
cause of it's apparent intrinsic value,
but more especially because it was
not an untried experiment. It had
been used in Wisconsin and in some
taxing districts of other states with
very satisfactory results.
Briefly stated, the "sales method"
consists in obtaining from each coun-
ty of the state data showing all bona
fide sales of real estate during a given
period with the true consideration
paid for each tract or lot transferred
and the assessed value of the same as
shown by the last real estate assess
ment. With this information it is a
simple matter to determine the per-
centage of assessed to true value
The method is based upon the pro-
position that nothing else so fairly
measures the true value of real estate
as the price actually paid for it in a
normal transaction, and by a normal
transaction is meant, an owner will
ing but not obliged to sell, and a pur-
chaser willing but not obliged to buy.
It is the best measure of value that
the commission has been able to find,
because each sale made under such
conditions represents the judgment Of
at least two minds-the seller and the
buyer-as to the true value of given
piece of property. It is universally
recognized by courts as the best evil
dence of value, and in the final analy-
Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-07-25

sis is the basis Of nearly all expert
opinions in such matters.
4 Having sascertained the actual con
sheraton in all bona fide sales Of
property in each town, village and
city Of county during a given peri
cd, together with the assessed value
of the same, it is a simple matTema-
tical calculation to find the average
ratio or percent of assessed to true
value. The formula may be stated
as follows: AS the assessed value Of
the lands sold is to the consideration
paid for them, so is the assessed val
uation of the real estate of the entire
county to the full and true. value
thereof
The next article will show how the
data for the sales method" is gath
cred and what use. is made of it.
Equalization by County Boards,
AS explained in preceding article
three bodies of an official character
review the work of the assessors in
the valuation Of the real and person
al property Of the state for purposes
of taxation, namely, the town or local
board of review, the county board of
equalization, and the tax commission
The theory of the equalization of
assessments is that the town or local
board Of review should equalize be-
tween individuals and classes, the
county board between assessment dis
tricts, and the tax commission be,
tween counties.
The county commissioners and the
county auditor constitute the county
board Of equalization. This board
meets at the court house on the third
Monday in July, being July 18th of
this year, and may continue in ses-
sion and adjourn from time to time
during four weeks.
After each member has subscribed
to an oath "to fairly and impartially
perform his duties" the board pro-
ceeds to examine and compare the re-
turns of assessment of property Of
the several towns or districts of the
county land to equalize the same by
making such increases or decreases
as may be necessary SO that each
tract Or lot Of real property, and each
article or class of personal property
shall be fairly and equitably assessed.
Ii all property We're listed and as
sessed at its true and full value, as
provided by law, there would be but
little work for boards of equalization
to do, but under the existing custom
OF assessing. property at varying
percentage of value in different taxing
districts the work of equalization is
necessarily an important part of our
assessment system.
No one can reasonably expect the
board to make an absolutely perfect
equalization of assessed values. That
is an ideal which never has and per-
haps never will be attained. The best
that can be expected is to approx
mate this ideal. The valuation of
property for purposes of taxation is
largely a matter of good Judgment
Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-07-25

Typewriter supplies for sale at the
the Sheaf Office: 35 5E B
Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-07-25

Prof. Bjerknes has accepted an ap-
pointment to a chair of physics at the
University of Leipzig.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
JUDGE ARCHIBALD
MUST FACE TRIAL
House Committee Files Charges
Of Impeachment

Washington, July 9.-Chairman Hen
~ j. Clayton of the committee of
the judiciary of the house of repre-
sentatives presented to the house
thirteen articles of impeachment
against Judge Robert w. Archibald Of
the United States court of commerce.
Mr.. Clayton's report was unanimous
from his committee.
1t constitutes the ninth impeach-
ment of a judicial or civil official OF
the United States since the founda-
ton of the government and is the first
since the impeachment trial of Judge
Charles Swayne Of the Northern dis
trict of Florida, who was acquitted on
Feb. 27, 1905.
"The conduct of this judge has been
exceedingly reprehensible in marked
contrast with the high sense of ju-
dicial ethics and probity that general
~ characterizes the federal judiciary"
the committee said in summing up it's
findings of m~isbehavior in office
against Judge Archibald.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
News Of the Week From vari-
/. Gus Parts Of the State.
LIGHTNING CAUSES ONE DEATH
Many Buildings Also Are Damaged by
Wind and Electrical.
Storm.

One man was killed and seven
others We're injured in a remarkable
electrical storm in and about Grand
Forks. Charles Lumber was the
victim of the bolt, and he died in view
of hundreds of spectators at the Du.
luth-Grand Forks baseball game, being
In an open field adjoining the ball park
when he was felled. Adam Schmitz,
walking at his side, was stunned, but
regained consciousness in a moment.
Many people in the park were shocked.
Only two bolts seemed to have
worked havoc. One spread in such
a manner as to strike and kill Luder
near the ball park, and also to be re-
sponsible for the injury of two wom-
en- and a boy. A second bolt fell in
the Great Northern yards.
Mrs. J. Bliven, wife of a Grand
Forks policeman, and Mrs. James Ed
wards were seated on porches of their
residences on opposite sides of the
same street, when the bolt that killed
Lunder made them unconscious, and
they were not revived for a half hour.
Cleary Maloy, aged thirteen, had his
arms %paralyzed by the same bolt. The
other bolt hit the Great Northern
roundhouse, coming into the building
over telephone wires, and shooting a
blue flame across the office, about
twenty feet wide, and striking ]. G.
Myers and H. B. Myers, knocking
them from their chairs, and stunning
and burning both. George Anderson,
an engineer, walking in the yards near
by, was thrown to the ground by the
same bolt, and was unconscious sew
eral hours.
Cyclonic conditions prevailed, and
wind mounted to the speed of seventy
miles an hour for a brief period. Some
hail fell, but no damage was done in
Grand Forks. In Northwood, forty
miles southwest, big hailstones fell,
but as there was no wind the grain
crop was saved from destruction.
Buildings, however, were damaged by
the hail. Heavy rains we're reported
throughout Grand Forks and Trail!
counties.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
WILSON AID
MARSHALL WIN
Democratic National Convention
Agrees Upon the Presiden-
tiaI Ticket
new JERSEY AND INDIANA
GARRY AWAY THE HONORS
Only Two Ballots Necessary to
Decide Contest for Sec
Ond Place.

Baltimore, July 3.-For president,
Governor Woodrow Wilson of New
Jersey: for vice president, Governor
Thomas r. Marshall of Indiana. This
was the ticket completed by the Demo
cratic national convention at 1855
q. m.
The nomination of Governor Mar
shall for vice president came as some
thing of a surprise, for when the
nights balloting for vice president be,
gan it seemed that the Bryan-Wilson
contingent in the convention had def
nitely settled upon Governor John E.
Burke of North Dakota.
There was not much of a fight, how
ever, and when two ballots disclosed
Marshall easily in the lead Governor
Burke's name was withdrawn and
Marshall was proclaimed the nominee
by reclamation. A minute later the
convention had adjourned sine die.
The delegates, worn and weary, made
their way out of the big convention
hall singing and happy to be started
for home.
Governor Wilson was nominated at
the afternoon session on the forty
sixth ballot and his nomination, like
that of Governor Marshall, was quick
ly made unanimous. The best of feel
ing pervaded both sessions and the
delegates seemed to be in a happy
frame of mind.
The forty-siXth ballot ended a strug-
gle unprecedented for bitterness in
Democratic annals. After the second
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
USES FOUL TACTICS
State Police Stop Fight With John
son in Ninth Round.

StalC FOiiSC Dup TlSnI WITH JOHn-
son in Ninth Round.
East Las Vegas, N. NJ, July g.
The Jack Johnson-Jim Flynn forty
fve-round fight for the heavyweight
championship was brought to a close
in the ninth round by the state police.
Captain Fornoff of the state force,
personal representative at the ring
side of Governor Mcdonald, declared
that it was no longer a. boxing con-
test; that it was a brutal exhibition
and that Flynn's foul tactics made it's
continuance impossible. He jumped
into the ring with his deputies and
drove the fighters and officials who
followed him to the corners Referee
Ed w. Smith then announced that
Johnson had and the fight was
over.
Flynn displayed no ability through
out the fight. He was cut about the
face until blood ran down his breast
in a stream. He was utterly helpless
form the first round on and from the
sixth was deliberately trying to butt
the champions chin with his head.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
SARAH PLATT DECKER DEAD
Noted Club Leader Stricken While at
Convention.


San Francisco. July S.-Mrs. Sarah
Platt Decker of Denver, former presi.
dent of the General Federation of
Women's clubs, died here following an
operation for intestinal troubles.
The operation was performed Fri
day, and Mrs. Decker rallied immedi-
ately. Until a few hours of her death
her condition was considered hopeful,
but after a change for the worse she
sank steadily.
Mrs. Decker came here to attend the
biennial convention of the General
Federation of Women's clubs. In the
sessions of the convention she was
conspicuous by successful pleas for
an endowment fund. Delegations who
accompanied her on a trip through the
Santa Clara valley, on the day after
her principal address, noticed that her
strength seemed overtaxed. She was
taken i'll Monday, and DR.. Cornelia De
Bey of Chicago, one Of the federation
delegates, sent her to a sanatorium
and called a consultation.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
FREIGHT COLL|DES
WITH PASSENGER
1Wenty-one Persons Killed in
Pennsylvania Wreck.

Latrobe, Pa, July 6.-Twenty-one
persons were killed and thirty injured,
several mortally. as a result of a
wreck on the Ligonier Valley railroad
at Wilpen.
An overloaded passenger coach
pushed by an engine was struck by a
double header freight train of coal
cars, crushing the coach like p
and spreading death and injury to all
but one aboard the train.
A majority of the injured, thirty In
all, are residents along the Wilpon
branch. They were brought to a hos.
pital here or sent to hospitals at Pitts
burg when it was found that they
were in a critical condition.
The accident occurred on a branch
road running from this place to Ligo-
nier, which is owned by the Mellon in
terests of Pittsburg. 1t had been re-
ported that the line was controlled by
the Pennsylvania railroad.
The passenger train, consisting of
the lone coach, carried many persons
who had enjoyed a holiday over the
Fourth of July at Ligonier, a summer
resort. Without a moments warning
the heavy freight plowed into it, split
ting the coach into bits. The victims,
either crushed or killed instantly
were thrown in all directions. A mum.
Der were sent flying ahead, only to
fall before the onrushing engines.
Many of the passengers were wo.
men and children.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
Express Train P|ows Half Way
Through Passenger
ENGINEER LAYS BLAME TO FOG
Day Coaches Ground to Pieces and
Most of Their Occupants Killed
or Seriously Injured.

Corning, N. Y, July 5.-The wreck
of Lackawanna passenger train No. 8
and express train No. II, in which
forty-one persons were killed and
more than fifty injured, at Gibson,
three miles east of here, was due,
according to Engineer Schroeder OF
the express, to his failure to see
signals set against his train.
The morning was foggy and the en-
press train, going at a rate of sixty
five miles an hour. crashed half way
through the passenger, which was at
a standstill. Many of the victims
were eXcursionists going to Niagara
Falls.
The wrecked train stood on the
main track, blocked by a crippled
freight train. There was no flag out,
according to Engineer Schroeder.
The signals, which he declared it was
too foggy to see, were just around a
curve. The flying express plunged
past them and crashed into the zeal
of No. 8, bringing death to over two
score or Its passengers.
Schroeder had taken No. IL at FL
mira fifteen minutes before. 1t was a
few minutes late. The stretch of
track from Elmira to Corning is fitted
for fast running and he was sending
his train along at sixty-ive miles an
hour. No. 9 was supposed to be half
an hour ahead Of him. He had no
warning until he made out the out
line OF the rear coach of No. 9
through the fog. Then he threw in
the reverse without shutting off the
steam.
The jerk threw the train off the
track and the locomotive plunged on
to splinter the two day coaches filled
with excursionists and tear through
the last of the Pullman's. Schroeder
said the impact threw him from the
cab and landed him on his shoulder
on the roadbed, practically unhurt,
The 1O0-ton monster continued it's
plunge through the middle of the
train, grinding everything in it's path.
When finally blocked by the debris it
remained on the roadbed in the midst
of the dissolution it had caused, while
hundreds of persons rushed in every
kind of vehicle to the scene to lift
and pry the dead and injured from the
tangled mass OF wreckage.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
YOUTHS WILL STUDY FAIR
Better Farming Association Would
Have Them Observe Exhibits.

Better Farming Association Would
Have Them Observe Exhibits.
One hundred North Dakota boys,
ranging in age from fifteen to twenty
years, will encamp at the North Da-
kota state fair this year. They will
be under military regulation and SUI
pervised by a commissioned officer Of
the United States army. The boys
will be in camp from July % to ~.
The scheme has been worked out by
the directors of the North Dakota Bet
ter Farming association, many of
them ST. Paul men, and will be car
ried out under their direction.
The Better Farming Association
Boys Agricultural Encampment, as it
is called, will be a permanent insti-
tuition. The aim of the encampment
Is stated by the directors as follows:
"To offer to a selected body of
young men the means for systematic
observation and study under the d.
rection of instructors from the North
Dakota agricultural college of the ag-
ricultural education and mechanical
exhibits at the state fair; through the
same agency to more fully inform and
interest the residents of their repre-
sentative counties in the resources of
North Dakota and in the achievement
OF her citizens, as demonstrated by
the display on exhibition"
This year the total enlistment of
the encampment will not exceed 100.
two boys to be appointed from each
OF the forty-nine counties of the state.
Ii m or more counties fail in their
quota the vacancies may be filled
from other counties. In all counties
where the Better Farming association
is represented a committee consisting
OF three representatives of the asso-
citation, the county superintendent of
schools and the chairman of the
board of county commissioners will
appoint the delegates this year and
in succeeding years will decide upon
he character of the test by which the
selections are made.
In all other counties the county SUI
p~erlntendent of schools and the chair
man of the board of commissioners
Will have charge of the work. The
committees also will appoint alter
mates. A fee of SIS will be charged all
the boys who attend the encampment.
This will pay for their meals, lodging,
tuition, etc. The State Fair associa-
ton will provide cots, blankets, sleep
ing quarters, board and admission.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
HAS A MIRACULOUS ESCAPE
Grand Forks Aviator Falls on Tent of
Campers and Survives.

SatiHCiS anu 0uCVIVSSs
Fred Harlem, aviator of Grand
Forks, who had a narrow escape from
death at Plentywood, Mont, is now
in st. Michael's hospital in Grand
Forks recuperating from a ffty-foot
fall in the Montana town. Harlem
had made an ascent of about a mile
in the afternoon and when landing on
the ground, smashed several parts of
the a%eroplane. The machine was not
repaired until late in the evening and
then the airman scared away in the
semi-gloom.
On this flight Harlem flew about
ten miles and was making a wide
circle to return to the starting point
and make his landing.
Across the town from the aviation
field is a network of phone wires
stretching to the nearby hills and,
coming at a rate Of sixty miles an
hour. Harlem's aeroplane struck these
wires, swapping them off clean and
o%verturning the machine.
The jar and overturning of the aero
plane threw Harlem fully fifty feet
from the machine, and for a few sec
onds it looked as though another
would be added to the list of cir ia
talities, but Harlem fell squarely upon
a campers tent, missing the main
pole by a very few inches. He re-
bounded from the canvas, turned over
several times and was knocked I'M
conscious when he hit the ground.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
Hatton Gets Convention.

Hatton was named by the Young
Peoples conference of the United Lu-
theran church of the Grand Forks and
Park River districts as the convention
city for 1918. The convention at Graf
ton had an attendance of about 300
delegates and choir members, who
made up the convention chorus. Of
ficers elected for the coming year fol-
low: President, Rev. H. J.. Glenn,
Grand Forks; vice president, P. b.
Bjornholm, Northwood; recording sec
rotary, L. o. Torbla, Grafton; CORE
spending secretary, John Tuste, Hat
ton; treasurer, John Hulteing, Grand
Forks; chairman program committee,
Rev. A. Kluxdahl, Adams; chairman
music committee, o. ]. Sander, Meki-
mock,
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11

ballot of the day Woodrow Wilson was
within less than 100 votes of the nomi-
nation. Either Charles F. Murphy or
Oscar ". Underwood by saying the
word could nominate him. Why Muir
ply held out remained a mystery. The
New York 'elegates in caucus just be-
o the convention opened decided to
stick to Clark.
After two ballots Thomas F. Ryan,
as a member of the Virginia delega-
ton, was supporting Wilson. Thomas
Taggart OF Indiana "a already in the
Wilson column. Roger Sullivan went
over with his ffty-eight Illinois votes.
The only man left of the old combina.
ton was Murphy. The New York
delegation insisted, even after Wilson
had picked up 1875 votes on two roll
calls, that he was at his high water
mark and could not be showed any
farther.
New York's ninety votes, by going
to Wilson, would settle the thing be-
yond question. Underwood still had
more than twenty votes after the
second roll call. By releasing them
he could name the candidate. After
the first roll call the Clark vote was
less than one-third of the convention
and therefore no longer in a position
to maintain the deadlock without as
%sistance.
The forty-tifth ballot showed Wilson
still making gains and then Senator
Bankhead took the platform and for
mally withdrew Mr.. Underwood's
name.
Senator Bankhead was followed by
Senator Stone, who formally released
all the Clark delegates, and then it
seemed inevitable that the nomination
Of Wilson would come by reclamation.
Stone said delegations were per-
fectly free to vote for whom they
choose. But the Missouri delegation
would vote for Clark on all ballots re-
CARELESS of what others might do.
Mayor Fitzgerald Their took the plat
form and withdrew the name of Gov
ernor Foss.
The total vote for Wilson was $50.
Clark received "a, and Harmon II.
Two were absent.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
Chicago Live Stock.

Chicago, July S.-Cattle-Beeves
$5.75@9.70; Texas steers, $5.SO@7.4O;
Western steers, $6.25@7.70; stockers
and feeders, $4.OO @6.75; COWS and
heifers, $2.7O@S.10; calves, S5.5O@S..
rs. Hogs-Light, $7.10@7.62R; mixed,
$7.15@7.62h; heavy. S6.95@7.65;
rough, $6.95@7.15; pigs. $5.35@7.1O.
Sheep-Native. s3.25@5.40; y~earlings,
t4.75@G.75: lambs, SAFE 08.l0.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11
THRILLS COME IN A BUNCH
Hurt in Fall, ls in Runaway, Nearly
Drowned and Saves Two Children.


Drowned and Saves Two Children.
The d~islocation of a shoulder, a mar
row escape from drowning in Heart
river, victim of a runaway team and
the rescue by himself of two girls
from drowning, gave o. L. Rapp of
Belfield the two most eventful days
of his life.
His first experience was a didslocat-
ed shoulder, received in a fall. Then,
while fording Heart river, he was
swept down the stream and had a
hard time getting away, The next
morning he was in a runaway, which
nearly resulted in the two horses be-
ing killed. In the afternoon, while
driving at the SO called Young cross
ing, he heard calls for help and arriv-
ed just in time to rescue the two-year-
old daughter of Mr.. and Mrs. John
Frank and the eighteen-year-old
daughter of Mr.. and Mrs. Dan Schlet-
vitz who had fallen from some step
ping stones into the stream and were
being whirled down the river into
deep water.
Courier Democrat. (Langdon, N.D.) 1891-1920, 1912-07-11

Report of Plague at Havana Causes
Serious Concern.

Washington, July 7.-Reports that
bubonic plague had appeared in Ha-
vana are causing serious concern.
Juan Guitera, head of the Cuban
health department, cabled Surgeon
General Blue of the public health and
marine hospital service that it had
rot been determined whether the sus-
pected cases were bubonic plague.
The United States will adopt protec-
tive measures if the disease turns out
to be the plague.
The plague situation in Porto Rico
been reported for four days.