The Miller press. [volume] (Miller, S.D.) 190?-current, 1919-07-31
RISK MEN MUST PAY
TAX ON REAL PROPERTY NOT
DEDUCTED FROM COR
PoRATioN TAX.

PoRATioN TAX.
The fact that insurance companies
and similar corporations in the state
have been paying q property tax on
their real property possessions viii not
exempt them from the 2h per cent
assessment on corporations. according
10 an opinion by the attorney general.
In answer to . query from an insur-
ance company interested. he tolds that
this is q business tax, rather than n
On property. and must be paid just the
same. Another holding on taxing mat
ters is that the exemptions on dwell
inxs, farm machinery and mechanics
tools provided by enactment OF the
last session will not be effective this
year. The laws did not como int
effect until July /, two months after
the assessments had been completed
for the present year. and in addition
to this point of law 1t is the belief
Of the attorney general that It Was In
No measure the desire OF tAe legisla-
ture that this measure should be ef-
fective until next veal In answer to
three other queries, he holds that
where counties have been divided
since the last state or federal census,
the population for use in determining
salaries Of county officers under the
new law may be secured by a special
local census; that fines under the COM
pulsory education law are to be turned
In to the county treasurer and by him
to the state, to be returned to the
school districts in proper proportion
instead Of going directly to them; and
that the state highway department
may validity complete plans for the
expenditure OF state money on roads
before that money Is available. but
that when 1t is available it must be
spent in the time prescribed in its
appropriation. 4
The alfalfa cutting in the vicinity
Of Rapid City exceeded all expeeta-
tions Of growers this year and al
Though, the farmers state that they will
keep most Of their hay for their own
cattle there WIN be some FIRST quality
alfalfa ON the market for early buyers.
The second or seed crop Is making
good progress. Corn has suffered
somewhat from the dry weather as has
spring wheat. The late planters OF
corn are confident that they win have
q bumper crop, however. Winter
wheat cutting has commenced and
farmers are expecting a good crop. IS
the stand in this grain has been an
excellent one. especially in the south
ern and eastern portions of the county.
A number of prominent men viii be
in Sturgis on July 70 and 80 to make
addresses in connection with the dedt
cation Mt that time CT what will be
known as Yahr park, situated between
Sturgis and Fort Meade. The citizens
Of Sturgis and vicinity subscribed s5,-
eco for the purchase OF the land en-
braced in the park. The park will be
dedicated to the memory Of twenty
three soldiers from Meade county who
gave their lives to the country during
the val with Germany.
That alfalfa-supposed to be purely
q prairie and lowland crop-can be
raised successfully in the Black Hills
has been demonstrated by experiments
made in the mountains near Hill City.
Three years ago a Hill City man sowed
some alfalfa seed on a sloping tract
OF ground, with hills to the north OF
It. No particular care was taken Of
the alfalfa, but notwithstanding it has
continued to grow and thrive, and this
year is healthy and strong.
Aberdeen people are preparing to
entertain all the way from 75,e00 to
100000 visitors on August 10, 20 and
81, the dates for the big tractor show
to be held there. This tractor show
Is intended TO represent possible Users
of tractors in the territory included
In the states of North and South Da'
kota, Minnesota. northern Nebraska.
northwest Iowa. and eastern Montana
and Wyoming.
Recruiting for the United States
army Is progressing rapidly and that
many young men are awaiting them
selves OF the exceptional advantages
onvred IN the army Is evidenced BY
the large number Of young men ap-
plying for Untfstment- During the
month Of June moro than 75 men were
enlisted In the Sioux Falls district.
Hot Springs 10 having the busiest
I-x-I. -