The herald-advance. (Milbank, S.D.) 1890-1922, 1919-08-01
RISK MEN MUST PAY
TAX ON REAL PROPERTY NOT
DEDUCTED FROM COR
PoRATloN TAX.
4

The fact that insurance companies
and similar corporations in the state
have been paying q property tax on
their real property possessions will not
exempt them from the 2h per cent
assessment on corporations, according
to an opinion by the attorney general.
In answer to q query from an insur-
ance company interested, he holds that
this Is Q business tax, rather than n
N property. and must be paid just the
same. Another holding on taxing mat
ters is that the exemptions OF dwell.
ings. farm machinery and mechanics
tools provided by enactment OF the
last session will not be effective this
year. Tho laws did not some into
effect until July I. two months after
the assessments had been completed
for the present year. and In addition
to this point Of Law It is the belief
Of the attorney general that It was In
no measure the desire OF the legisla.
ture that this measure should be ct.
fective until next year. 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 q 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 validly complete plans for the
| expenditure Of state money on roads
before that money IL available. but
| that when It 10 available it must be
spent in the time prescribed in its
appropriation.
The alfalfa cutting in the vicinity
Of Rapid City exceeded all expecta'
tions Of growers this year and n
though the farmers state that they will
keep most OF their hay for their own
cattle there will 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 will have
q bumper crop. however. Winter
wheat cutting has commenced and
farmers are expecting a good crop, as
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 will be
in Sturgis on July 20 and 80 t0smake
addresses In connection with the dedi-
cation at that time OF what will be
known as Yahr park, situated between
Sturgis and Fort Meade. The citizens
Of Sturgis and vicinity subscribed S.,
900 for the purchase Of the land EN-.
braced in the park. The park will be
dedicated ia the memory OF twenty
three soldiers from Meade county who
gave their lives to the country during
the war with Germany.
That alfalfa-supposed to be purely
a 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 6 = Hill City man sowed
some alfalfa seed on a slOping tract
Of ground, with hills to the north OF
1t. No particular care was taken OF
the alfalfa. but Notwithstanding it has
continued % grow and thrive, and this
year is healthy and strong.
Aberdeen people are preparing to
entertain all the way from $4,000 to
100, OO9 visitors on August ~, 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 me r awaiting them
selves Of the exceptional advantages
offered in the army Is evidenced by
the large number Of young men ap'
plying for enlistment. During the
mOutu VI JUIl0 LiOIO IIdu ~ AiCA WSAO
enlisted In the Sioux Falls district.
Hot Springs is having the busiest
tourist season in years. Hotels are
filled to capacity most OF the time
The bath houses and immense plunge
are patronized by crowds Of people
and side trips from the city have many
visitors. The opening Of an immense
city auditorium provides for large pub.
lie meetings and balls.
The engineers who have been exam.
lining the Medicine Butte dam site
have completed their work at that
place and now are making examina.
lions at Little Bend.
It Is planned to construct an auto.
mobile road to the summit of Terry's
peak-the second highest mountain in
the Black Hills.
land sales ara ov0rshadoWing every