davidaulloa/AmericanStories huggingface dataset:
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20

capital, that the production OF ore IS
merely a conversion OF real prop
erty into personal property, that is,
cash. Accordingly, the cash return
for ores does net constitute income.
and ii cannot, therefore, be accepted
as a measure Of the doing Of busi-
ness" upon which the excise is TO be
rated.
Judge Lacombe in the Nipissi1g
case expressed a view which supports
the third contention in the lndepend-
ence case. namely. that ore extract
ion is depreciation, without regard
to whether il should be defined as In
come or not. United State Attorney
Harry T. Kelly OF the Colorado dis.
trict, in his brief to the court Of ap-
peals, makes capital out Of the fact
that q Judge. sitting in a region where
mining disputes are frequent, disre-
garded the views Of a coordinate
Judge, sitting in a region where min
ing cases are relatively uncommon.
That which is most striking in the
contentious OF opposing council is
the argument concerning the nature
of income. Messrs, Hodges and Ma
son say In reference TO this point
The difference between cost am
sale price Of merchandise represents
income. Interest on money loaned
represents Income Growing crops
represent income. These are all ad-
ditions to capital Anything which
does rot add to the substance Of the
capital cannot be. in fact, income.
On the other HAND, Mr.. Kelly takes
his definitions OF income from the
Century and STANDARD Dictionaries,
and declares:
1T viii be noted that these deini-
items do not in any. manner take into
account the waste or depreciation OF
the corpus or property from which
the income may be derived. AID there
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20
Mining Of General Interest From All OUer The

method. though this method will ineyi-
tably reduce the grade OF ore COINS
to the mill below tae correctly ascer-
tanned grade Of ore in place.
An attempt has been made to check
the original estimates of ore tonnage
and grade In that part of the mine
where sufficient underground work
has been done to render such a pro
eedure reasonable.
The comparative figures follow:
Original estimate based on five churn
drill holes aud 1926 feet of under
ground work; tons of ore, 2.475,00O;
per cent, copper. 1.95; Recent estimate
by v. A Hart, based on sampling Of
1876 feet of underground work in
same block: tons of ore, 2,525.0o0;
per cent. copper. 1893. Estimate made
by substituting regular mine samples
for parts samples of same under
ground working tons OF ore, 2.525,000,
PEI cent copper. 2.
Such estimate covered sulphide ores.
only. Drill holes show in addition
above the total of sulphides, approx
imately 100000 tons OF oxidized ami
semi-o,Ediaed ore, averaging / per
cent copper and there is unquestion-
ably in other adjacent areas.
ore will be hoisted through two
main shafts, I04 feet apart.
These each have been sunk to
depth of 5S5 feet
Surface construction included steel
head frames at shafts. enlargement
of temporary power plant, erection
several buildings, and building dam
and excavation for pumping station.
inspiration Railroad will be IL miles
long, of standard guage, and win con
meet mine, mill and Arizona Eastern
Railroad.
Steel contracts have been let but
work on concentration building proper
has been held up pending possible
changes in detail. A ten-year con-
tract has been made with United
states Reclamation Service for hydro
electric power.
Plans have been made for 75OO-toa
concentrator. Storage bins will have
capacity Of 10000 tons Of ore. Raj
line of l and one half miles from mill
viii have down grade to mill OF .S
per cent.
Last December company arrange
with Minerals Separation Co. for tria
OF its Rotation process. A 50-ton M
shine has been sent to the mines wheT
tests are being made.
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20
PERUVIAN MINING LAW

The unit of the mining claim is the
pertenencia Of 100 by 200 meters, be
ing 2 hectares. or 4.94 acres, in the
form of a prismodial solid infinite
depth. IN placers, coal, and petro-
leum deposits the pertenencia is zoo
by 200 metres, or 9.SS acres. A con
cession may embrace up 10 so per
tenencias Prospecting and explcra-
ton concession are granted, in size
from co to 600 pertcncias, but one
person on. company may for one year,
but may be extended for another year
A small tax of 2s per hectere per
year is paid on prospecting grants.
Mining concessions pay 3 pounds per
pertenencia per year, payable semian-
nuelly nonpayment during three
half-year cancels the title, but or,
rears may be paid before that time
with 20 per cent fine for the part a
half-year overdue. and 40 per cent
for that a year overdue.
ANY Peruvian citizen or foreigners
cauable of owning property in the
Republic may acquire mining prop
erty, except certain officials having 10
do with the issue OF titles or local adj
niinistTation an7 eEceGt employees. Who
cam OF denoUncC mines within 10
kilometers of the nearest point 10
their employers property. The right
exists of exprourist on Of surface aro~
fer necessary BUILDINGS and shafts.
Persons interested viii naturally So
cure a copy of the mining laws. which
are published in Spanish and in Eng
FISH. the latter being a translation by
Fernando c. Fucsh, engineer and
member of the mining board and Of
the faculty of the School of Mines.
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20
MINING TAX CASE
Of WIDE BEARING

Writing in Mining Science, Herman
]. Reiiing,, of Denver, presents fact.
as they are now coming before tae
Supreme Court Of the United States
WIN reference 10 mine tax. Points Sc
TORN bring light TO bear on some in
portant points that are generally Owe.
looked in ordinary discussion, making
me a. lfuie one Iaat is OF particular L.
terest to all conversant with mining
IL Is as follows:
A series of contentious concerning
the nature Of mining company capita4
and income, lately certified to the
Supreme Court of the United States
for final adjudication, has prooa5ls
done more than anything else in re,
cent years TO bring TO the philosophic
minds Of metal producers, mine &C
CountanJs and investors in mines the
peculiar relations which exist in this
country with respect 20 the princi-
pes OF value and profit. Some very
precise definitions may be expected
from the higher courts.
Under the federal statute providing
for an excise tax upon corporations,
mere exactly, upon the doing OF bus
mess by corporations, internal rev
euue officers collect a tax of 1 per
cent upon the net income Of all com
panies in excess Of $4,000 per annum.
As a means Of reconcillns this rev.
enue system with the memorable in
come tax decision OF the supreme
court nearly twenty years ago, the
trainers OF the law had used the do
h. Nra-
the excise, thus avoiding direct tax
upon the property Of the companies.
II was necessary however, TO appor-
ton the tax according TO a Uniform
method or rating the doing OF bush
ness" and the income of the corpo-
rations was taken as the criterion.
The Supreme Court has upheld this
law.
Congress provided that the net in
come should be determined by the
making OF certain deductions from the
gross income, among which is re
duction for reasonable depreciation.
IN view OF the familiar theory that
the exhaustion of ore bodies constr
tutes an effectusl depreciation in the
capital OF mining companies, TO Off
set which It Is customary to make
computations for capital redemption
from year to year several companies
have resisted the federal tax. BY SO
doing, they have az last brought their
contentious sQuarely before the su-
preme court. In the case Of STRAIT
tons Independence ". Frank W
Howbert. internal revenue collector al
Denver. the Circuit Court Of Appeals
OF the Eighth District has recently
certified the whole matter OF the
court Of last resort at Washington.
A similar case has been tried in the
federal ditrict court of southern New
York. This suit was that Of the Uni
ted States vs.. the Nipissing Mines
Co. in which Judge Lscomte. ths
presiding jurist, charged the jury In
favor Of the mining corporation. n
the Independence case, before Judge
William II. POPE, sitting in Denver
the court disregarded the Laeomoe
opinion and instructed the jury con
trariwise. The Independence case has
thus brought the disputed question up
10 the highest court In the land.
Attorneys William V. Hodges and
STATIONS Independence Co, set forth
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20

pare it for proper operation Of the
shrinkage Slopes without undue loss
5r ore. One section Of the mine is now
in shape for shrinkage Stopping, and
lower cross may be expected. Adverse
legislative action regarding hours OF
labor and increased labor costs nave
also unfavorably affected all costs,
The capacity Of the mill has been
brought up to 1900 tons Of ore per day
and changes indicated in machineTy
and methods have either been adopted
or are under way which viii increase
both the capacity and efficiency.
The ore reserves have been increas-
cd so that on Jan. /. 1913, there we're
DEVELOPED 2O,SOO 600 tons Of ore run
ming 2.48 per cent copper. In addition
to this there has teen developed in ihe
last two years by drilling, 17,2Ss,5SJ
tons Of low grade material averaging
l.2l per cent, copper, and indications
are that additional drilling will IN
douttedly materially add TO this ton
mage. While this is not yet classed as
merchantable ore, it has a prospect
i've value on account Of its compost
ton, the copper being entirely in the
form Of sulphide associated with con
siderable iron pyrite, readily amend
able to concentration.
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20

can be no doubt that the popular con
ceptiOn Of income never does take
into consideration waste or deprecia-
ton"
The district court, from which appeal
was taken, declared that in popular
sense the net income OF mining prom
critics Is the value OF what is extract
ed after dedacting the cost Of exrac-
ton and treatment. and the cost Of
administering the company. and final
Iy after a reasonable reservation for
contingencies. This is true not only
as a matter OF general understanding,
but has been held uniformly by the
courts to be a proper rule in determ-
ming whether OF not a dividend IS
decIarable BY such companies"
Upon this last point, Messrs. HOdg-
es and Mason declare that objections
10 dividends ~ mining companies, c.
the ground that they represents DE-
probation, have been defeated for the
very good and sufficient reason that
the object Of a mining company IS 20
convert ore into cash and to distrib-
ute the cash.
The foregoing review Is, In brief.
exposition OF the noInts which have
come before the United States Su-
preme Court.
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20

the followingr contentious in thei
brief to the circuit court Of appeals:
o. The act Of Congress- OF August
5, 1909 Cthe corporation excise law
does not apply to corporations organ
lied solely for the purpose Of, and
solely engaged in, mining its own
mineral premises, and converting the
same into cash.
C2) The proceeds OF ores mined BY
"a corporation from its own premises
are not income within the meaning OF
the act
49, Assuming that the proceeds
from ore sales should Re treated as
income. such a corporation is entitled
to charge off the value Of such ore
In place as depreciation, within the
meaning of the act
"a II the statute means that such
proceeds are income. and such deple-
ton is not depreciation, then, look
ing through forms to substsntiate. -
the tax IS levied upon the property
itself il is a direct tax in violation
of the direct tax provision Of the
federal constitution.
Oh possible DearlnB upon the last
contention. has but lately received the
confirmation OF the states. Bat the
excise law was previously enacted,
and the supreme court has already
held that the excise is not a direct
tax. Income still remains the III
terion BY which to measure the do
ing Of business" by corporations.
Moreover. the matters complained Of
arose before the change was made In
the constitution. and it is conceivable
that the whole matter might demand
rehabilitation under the income tax
amendment
The crux Of the argument presented
BY Messrs. Hodges and Mason is that
the ore reserves proven ard unproven,
of a mining company are its essential
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20
INSPIRATIONS OIL
EXPERIMENT
CONTINUED from Page u

bodies was s54 feet and on Live Oak
435 feet while average thickness OF
ore was 142 on Inspiration ard ia
feet on Live Oak.
Underground work OF 1912 was pre-
paratory 10 extraction within ore
areas, d~velopy1 BY churn drills, there
fore. Il has not resulted In any addi-
ton TO the estimate based on the
churn drilling 81 the time Of the con
solidation which was 100000 tons
Of per cent ore.
No mining method, except one OF
relatively high cost could be used
tEat would deliver this ore 70 the sur
face practically free from admizture,
with barren clipping. and il has been
calculated that more net returns viii
follow the use Of a cheaper mining
Bisbee daily review. [volume] (Bisbee, Ariz.) 1901-1971, 1913-04-20

<
The general balance sheet as Of
Dec. 81, 1912, shows assets as follows
Mine property. sl,629,526: develop
ment. S1,522. 226; construction y, 81.
SAC, 1876; ore on hand Eat estimate
cost mining), S115.46l; metals On
hand, s1,126,372; sundry materials
and supplies, S27S,775; unexpired in
surance, S1l03; stock investment, So
900: cash. S64594: accounts receivable
s12.370; total, S7,6s7,167. There is
a cash reserve of $iS,510 against acci.
dents.
Liabilities: Capital stock, $5,724,-
0S5: bonds, s5S,OOO; premium on
shares less expense OF issue, Si,967,
$50: accounts payable S393,9S3; proht
and loss account s1.523,2l6; total,
sT.667,167.
J. Parke Claiming, consulting eng,
neer, says: In 1912 the production &
copper amounted to 32,S32 600 pounds
from the treatment of 1,04G,344 tons
Of ore. The equipment Of the power
house and the mill was completed
and underground development has
more than kept pace with the
ore extracted.
Mining costs have remained hlsn
on account of the necessity Of con
tinuing the slicing and sguare-settlng
OF the top of the ore body SO as to pre-
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
GIRL, ONLY IS, FOUND
GUILTY OF MURDER
FaintS When Convicted Of Kill
ing Her Playmate.

Prince Albert, Hask.- Standing in the
prisoners dock, with pale face and an
evident realization of her predicament.
Kathleen Okla SimmOn, thirteen years
old and small for her age, heard Il
jury return verdict of murder in the
first degree against her in the local
courtroom. AS the foreman uttered
the word Guilty" the little girl, who
was standing alone and nervously
twisting the ends of two braids of hair
thrown over her shoulders, collapsed
and fell forward. unconscious
Earlier in the trial she made com
plete confession of her crime, which
was the killing of Julia JeneX, Il play
mate. nine years old, on the afternoon
of July p last. She told of a trip into
the woods which they had taken to get
berries and roots for medical purposes
and how her little companion had
bothered her from the beginning of
their walk. She said that finally. after
she had warned Julia several times
not to plague her, Julia picked up
prairie chicken as they crossed Il field
and deliberately struck her in the face
with il.
She told of throwing her playmate
to the ground and of the struggle which
ensued when Julia in Il rage tried to
get 10 her feet. They fought with
fists and nails until Julia was over
come. the witness said, and then she
was so euraged that she sought for
something to strike her With. Sh"
picked up Il shovel and after knocking
the JeneX "irl SenSeless with it. pound
ed her face until ii was unrecogniza-
BILE and killed her.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
interior Plan of Hog House.
PROMISES CAREFUL
SEED INSPECTION

The enforcement of the Wisconsin
seed law will make it possible for the
farmers of the state to buy seed that
is pure and of high termination, and
will make the sale of poor and adul
terated seed more difficult, according
to A. l.. Stone of the college of agri-
culture of the University of Wiscon-
SIM whose business as state seed
inspector, it will be to see that seed
dealers conform to the rulings made
by the last Legislature. The sale or
distribution of agricultural seed con
tanning in greater numbers than one
of certain weeds to one thousand of
the seed under inspection was made
unlawful. In enforcing this provision
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25

Three large windows, 81 feet in
height, will admit the maximum of
sunlight in each pen, and the caves
on the low side have been cut off to
avoid shading of the windows.
The house is built of wood and
provided with a cement floor through
out. Each pen has a feeding trough
and wooden overlay on the part
which will be used for sleeping quar-
tiers. A granary, root cellar and feed
mixing room are being provided in a
separate building attached to one end
Of the hog house. AS before stated.
the main features of the structure
are convenience, sunlight, ventilation
and good drainage, the Importance Of
which cannot be overestimated in the
construction of hog quarters. The
most skillful combination of rations
and the most careful of feeding can
hardly make up for the lack of these
essentials.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
Henry Lunz, Assistant State Seed
Inspector.

the inspectors will be furnished with
the following black list" of extreme
ly undesirable weeds;
Canada thistle, couch, Quack or
quitch grass, clover dodder, field
dodder, alfalfa dodder English char
lock or wild mustard, wild oats, corn
cookie, OK eye daisy. snap dragon,
or butter and eggs" SOW thistle,
buck-horn, ribwort, or narrow leaved
plantain.
The label attached to each and
every separate package of seed Of
fered for sale in the state must state
in plain English the name and kind
of seed contained therein, full name
and address of scotsman, importer. or
dealer, statement of purity and germi-
mating power of seed, aud in the case
of cereal grains, corn and alfalfa, the
place or locality where it was grown.
Any package of seeds will be consid-
cred misbranded when seeds low in
value are substituted for those OF
similar appearance but greater value.
when other than Wisconsin grown
seeds are labeled as home grown. and
when southern grown seeds are
marked northern grown, and when
seeds are sold under any other label
than that of the dealer selling them.
Although the cost of the inspection
(25 cents per sample for termination
and purity tesD will be borne by the
parties or dealers Offering the seed
for sale, 1t is expected that they will
gladly welcome the service. much
preferring 10 distribute dependable
seed TO that Of lower termination or
less purity.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
Exterior View of Model Hog House.

Although a model from the stand
point of convenience, sanitation and
lighting, the hog house which is be-
ing built upon the Wisconsin expert
ment station farm will not be entitled
to rank among the hog hotels of the
country The pens, as can be seen
from the accompanying plans, have
been built for everyday use, and very
many of the fancy features often
times found on such structures have
been omitted
The house Is 16 feet high, 81 feet
wide, and 90 feet long There are
eight 12x13 pens on each side of the
feeding alley, which is 6 feet wide.
The capacity of the house will be 80
brood soWs. The building has been
30 fashioned as to secure the maxi
mum amount Of sunlight in both rows
of pens during February, March and
April, the months of spring favoring.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
SILAGE CHEAPENS
CATTLE RATIONS

Feeding trials carried on for a Pc
riod of years at the Wisconsin expert
ment station have proven that corn
silage is n most economical feed for
fattening steers. In one trial three
lots of five two-year-old steers each
were fed the same concentrate allow
ance. which consisted of corn meal
bran and cottonseed meal, with the
following roughage allowances; Lot |
corn silage; lot ., corn silagG and al
talta hay. and lot 3. alfalfa hay. Dur
ing the feeding period of l04 days the
made the most economical and the
largest gains, the average daily gain
per steer being 2.73 pounds. In rapid
ity and economy of gain lot . fed
silage and hay as roughage. were sec
ond, producing nearly as large gains
as the silage fed lot In this short
feeding period the steers finished fully
aS we'll on corn silage alone rs on
alfalfa. After the steers were gotten
on feed no digestive troubles were ex-
perienced through the use of silage.
Toward the end of the feeding period.
however, the silage fed cattle had to
be watched more closely than those
fed either hay or hay and silage. The
steers fed upon silage and alfalfa. In
addition to their grain mixture. were
always greedy and consumed a large
amount of roughage.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
COYOTE BITES SLEEPER.
Animal Has Rabies-Victim Has TO
Seek Treatment.

Seek Treatment.
Boise. Ida.-Nicholas Doyle, sheep
herder in the employ of Sam Ross,
had to come to Boise to get treatment
for rabies. At in the morning, while
asleep i'll his tent. he was awakened
by fierce pain in his forehead and
the weight Of Il body on his bunk. He
struck out with his hands and knocked
coyote across the tent
Following it to the door through
which it had disappeared, he was in
time to see full grown coyote, the
foam flying from it's bloody chops,
leave the body of a wounded sheep
dog and run for the hills.
The coyote had entered the tent of
Doyle and bitten him while he was
asleep. The teeth of the animal had
entered above and below the eye.
Without waiting for daylight, Doyle
caught a horse and started from his
camp on Jenkins creek for this city.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
BURNS RELICS FOUND.
$4,000 Glen Riddle Manuscripts Are
Saved For Scotland.


Saved For Scotland.
Philadelphia.-R Robert Burns famous
Glen Riddle manuscripts, for which
the patriots of Scotland have been
searching in this continent and in Eu-
rope, have been discovered. They are
in the possession of John Gribbel, who
announced that he would return them
to the people of Scotland under a deed
of trust, which will insure their per
manent safe keeping.
These manuscripts were recently sold
by the Liverpool atheneum for $4,000
1.-TWO weeks ago said Mr. Gribbel
81 was astonished to have dealer
come into my office and offer me the
Glen Riddle manuscripts. ] made an
investigation and found them to be
genuine"
Mr.. Gribbel later declined to say
what he paid for them.
Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1913-12-25
HOW TO PREVENT
HOG CHOLERA
BY B. A. BEACH,
Asst. Veterinarian, Wisconsin College
of Agriculture.

ASST. veterinarian, Wisconsin College
of Agriculture.
l, Avoid going to your neighbors'
hog pens where cholera is thought to
exist
2. Keep all dogs tied up.
3. Quarantine newly purchased or
borrowed animals for four or six
weeks. Especial reference is here
made to breeding stock and show
stock returned from fairs and stock
shows.
4 Disinfect pens and troughs daily
3 per cent. carbolic acid, per cent
solution of commercial formaln In
water, or creolin, are effective agents
that may be used,
5, Keep the hogs hungry so that
their bowels will be active.
6. If the serum treatment Is APP
piled or cholera is suspected, cut the
feed ration at least one-half
Z. DO not feed too much new corn,
a slop diet is best.
8. Have all hogs vaccinated with
serum to prevent the disease absolute
ly
If a permanent immunity is desired
experience teaches that the serum
treatment followed by injections of
serum and virus gives best results.
Serum is blood from an animal that
has recovered from the cholera, and
has then had virus injected into it's
body in large quantities. Virus is
blood from an animal that Is sick with
cholera