The herald-advance. (Milbank, S.D.) 1890-1922, 1920-09-24
RULING ON TAXATION
&. 3. ATTORNEY GENERAL FIXES
eTArus or LANDS SOUGHT
FROM THE STATE.

Thsre appears to be considerable
difference Of opinion in counties OF
the state as to the status Of state
lands sold in relation to taxation the
year the sale is made. On this the
attorney general holds that the lands
are not subject to taxation until after
the actual title has passed from the
state, and this generally takes sew
eral months after the sale date to
complete. The sales are always In
March and April, and the transfers
are not completed until after the as
sessment date for the year of the
sale, and there car be no assessment
for such year. This issue has been
raised in regard to hail insurance on
crops put in the year Of purchase,
but, under the law, hail insurance can
only apply, to taxable lands, and there
could be no state hail insurance on
the lands SO purchased of the state
for the first year after purchase.
The hydro-electric commission, to be
prepared to meet any possible Ques-
tons which may be raised by the
forthcoming legislative session, has
contracted with the Fargo Engineer
ing company, n of the largest hydro
engineering companies in the United
States, to check W the figures OF
Meadern and S%eastone, the engineers
who did the actual survey work on
the Missouri, to make doubly certain
that <hnrx~ tr M v~D ~ %hn oof01y.
lations as to cost and extent OF power.
Airplane hangers are the latest
places into which thieves are break
ing in search OF loot. Some one broke
into the hangar OF the Aberdeen Aero
Co, and stole 20 gallons Of gasoline,
10 gallons OF oil, a number Of parts
OF landing wheels and tires, various
tools, q pair OF overalls, and a coat.
A propeller "a the only movable ar
ticle that was not taken.
Preparations are being made to de-
velop the Two Bit mine, and 1t prom
Uses to become one of the important
mines of the Black Hills. The mine
is said to contain gold ore which is
above the average in richness. The
mine has been operated ON a small
scale for some time, and it is stated
will now be extensively developed.
A FIGURING mill has been placed in
operation In Hot Springs and has the
distinction of being one of the few
FIGURING mills in operation in the Black
Hills or surrounding territory. The
mill will turn out a good quality of
flour and will supply the cities and
towns of that part Of the northwest.
Recognition Of the growing value Of
the live stock interests Of the state
and the importance of the Sioux Falls
stock yards was accorded with the
opening of the permanent headquar-
tiers of the South Dakota bureau OF
market in Sioux Falls with F. O. ST.
directing it.
Poppy Day" will soon be observed
at Lake Preston and preparations have
been completed. Lake Preston is de-
termined that it's share will be done
even on a larger scale in proportion
to population than has been done in
0Ay OSucI oOuSu OdhOId CITY.
Arrangements are being made be.
tween the county commissioners Of
Mellette and Lyman counties to build
a bridge across the Big White river at
some point just south of Vivian, the
exact location not having been decid-
ed upon as yet.
A number Of clergymen and other
members of the Episcopal church in
the Black Hills have departed for
Santee Indian agency, to attend a big
convocation of the Indians of southern
South Dakota and northern Nebraska.
For the first time in the history Of
the Freeman schools q truant officer
has been appointed and will, should
occasion arise. see that the compul-
sorry school laws OF the state are
strictly enforced.
Good progress is being made with
highway improvement work in Moody
county. Four crews are at work. FIX
tensive highway improvement has
been done west OF Trent and south OF
Colman.
Vacancies in the Dakota Wesleyan
university faculty have all been filled
and the university put in readiness in
every way for the opening of college
work September q.
Henry J. Mensing, an ex-service
man, has been appointed postmaster
OF Lennon, and will assume the duties
Of the position as soon as his com
mission il received.
It Is estimated that farmers OF Cor
son county saved at least s97,407. at
the present price OF wheat. by APP
plying grasshopper poison bait to
$500 acres.
On Wednesday, October 6. the Sioux
Falls Rotary club will play host to
members Of five other Rotary clubs in
South Dakota.
The Northwestern Hereford Breed
ARA a0aONiatiOn wao 0rwoni0od at y