davidaulloa/AmericanStories huggingface dataset:
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
COMPLAIN Of
OCCUPATION TAX.
CLAIMS THERE ARE DEDUC.
TIONS THEY ARE EN-
TITLED TO.

The Minnesota occupation tax
statute provides a penalty of 1919
on the amount of the tax for failure
to report, an additional 1919 for
failure to pay when due, and 19o a
month interest from the time pay
ment should be made. The first
reports were required by Feb. /,
1922. Just prior to that time, seven
actions were commenced in the
United States District Court, in
which practically all the mining COM
panies were plaintiffs, to enjoin the
Tax Commission from enforcement
of the law, and restraining orders
were made which continued in force
until a final decision of the Supreme
Court early this summer. The Sup
rene Court of the United States
held that the law was valid, except
that they refused to pass upon the
question whether it was unconstitu-
tional as to a fee owner operating
his own property, which question
they held was not presented on the
record, and which they refused to
decide, with the suggestion that that
question should perhaps be present
e, to the State Supreme Court and
later, if necessary, to the United
States Supreme Court.
Penalties and Interest.
During the time the litigation was
pending there were penalties and in
terest at 90 per month accrued
upon the amount of 1921 and 1922
taxes, which amounted to about ST.
100000 and the Commission,
after the court decision, at first de-
cided that the penalties as we'll IS
the face of the tax must be paid.
The companies thereupon filed petit
tions for abatement of the penalties
and interest, and at the suggestion
of the Commission included in the
petitions all other items for deduc-
ton which they claimed should be
made when the tax was assessed.
Two general meetings with the
Commission were held covering
these matters and after a full dis
cussion the Commission, on Oct.
9th, announced its decision to the
effect that if the companies paid the
taxes with go per annum interest
from the time they should have been
paid, within 80 days, such payment
would be accepted in full, but that
if they failed to pay within 80 days
the applications for abatement of
penalties and interest would, be de-
MED. This means, in dollars and
cents, a reduction Of about a million
and a half in penalties and interest.
Tax Basis Too High.
In the applications for abatement
the companies, however, contended
that the tax itself had been fixed by
the Commission upon too high a
basis, amongst other things because
in fixing the value of the ore at the
mouth of the mine, which the statute
specifies as the starting point for
figuring the tax, the Commission had
first taken the published Lake Erie
price and had deducted therefrom
only the cost of transportation from
the mine to Lake Erie ports, but had
refused to take into consideration
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09

the fact that large quantities of
ore are sold on long time contracts
| at much less than the published mar
ket price, and payments are made
therefor in monthly installments ex-
tending over the twelve-month
period; that much ore is sold at less
than the market price, and it refused
to allow any deduction from the
published price for selling commits
sions, for the cost of cargo analysis,
for the risk of the business of trans
porting the ore from the mine to
Lake Erie ports, and for the Min
nesota tax on stockpiles on May LIST,
all of which the companies contend
ed should result in a less value be-
ing found at the mouth of the mine
than the Commission allowed.
Depreciation of Plants.
The statute provides that in figur-
ing the tax, deductions shall be al
lowed for the cost of getting the
ore from the mine to the surface of
the earth. Amongst the items of
cost the Commission allowed a maxi
mum of 2hc a ton for depreciation
of plant as to open pit mines, &c per
ton on underground mines and sc
per ton on Vermilion range proper
ties. The companies commended that
the actual depreciation on plants
should be allowed as a part of the
cost which runs much more than
that on comparatively small proper
ties.
The Commission also allowed a
maximum of soc Pc ton for bene-
ficiation of ore, while many of the
companies contended the actual
costs were much in excess of that
amount. Some of the companies
which had paid bonuses for their
leases contended that the bonuses
so paid should be considered part
of the royalties, which are deduct
IDLE from the value of the ore at
the mouth of the mine. but this the
Commission refused. The compan-
les also contended that deduction
should be made on account of high
silica, while the Commission had
figured variations from the stand
ard Lake Erie price only according
to the iron ore content. A few
companies which operated more
than one mine showed loss on
one and a profit on another and
contended that as the tax was an oc-
cupation tax the loss should be off
set as against the profit. All of
these claims for abatement, it is
understood, have been disallowed
by the Commission, except the can
collation. of the penalties and except
that they have allowed the actual
cost of benefciation of ore to the
respective companies, even though
it runs more than soc per ton.
Suits Brought in Good Faith.
In cancelling the penalties, if the
tax is paid within 80 days, the Com
mission states that it finds that the
suits were brought in good faith to
determine doubtful and very i'm
portant constitutional questions, that
the occupation tax law is a wide
departure from long established
methods of taxation in this State,
that the companies did everything
they could to expedite tn hearings,
that it is doubtful whether the pen
alties could be enforced in the
courts, (unless the penalty for fail
ure to report, and that on these
accounts it would be unjust and
unconscionable for the State to in
sist upon penalties, but as the State
has been deprived of the use of the
money and the taxpayer has had it
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
ANNOUNCEMENT.

| wish to announce that | am
candidate for the office of Alderman
and take this method of soliciting
your support now and at the cleo
ton on Dec. 4th. No favors, but
square deal to all will be my policy
if elected.
Yours for support,
FRANK ERCHULL.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
ENGINEER SECTIONS
MAY COMBINE

W. G.. Swart, Rabbit, Mimi,
chairman of the Northern Mime
sofa Section of the American In
stitute of Mining and Metallurgical
Engineers, has addressed the follow
ing self explanatory letter to the
members of the Section:
"A letter just received from Mr.
F. F. Sharpless, secretary, says that
Mr.. L. D. Cooper, secretary of the
Local Section at Minneapolis, sug.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
ANNOUNCEMENT.

I take this means of announcing
to the voters of Ely that / have
filed for Alderman and solicit your
support, and also your vote, at the
election on Tuesday, December 4th
If elected / will make good.
ED. EDWARDS
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
CHARITY BALL A
BIG SUCCESS

The Charity Ball given by the
Ely Mothers Club last Friday even
ing was by all means a success, as
was evidenced by the large crowd
attending. Hanson's six-piece or
chestra furnished the music which
was up to the usual standard. A
tidy sum was realized by the sale of
tickets.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09
BASKETBALL GAMES
ARRANGED FOR.

The High School basketball SEIZED
ule for the season has been ar
ranged and the first game will be
played on the local floor on the
evening of Nov 80 between the
Tower and Ely teams.
The same boys will be out for
basketball that were on the football
squad. AS in football, the boys on
the basketball team will be rather
small and light, but they will put up
the same hard fight in basketball
that was characteristic of all their
football games.
The games and dates as arranged
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1923-11-09

Nov. 30-Tower at Ely.
Dec. 14-Tower at Tower.
Jan. 11-Biwabik at Ely.
Jan. 1S-Aurora at Aurora.
Jan. 25-Mountain Iron at Ely.
Feb. 1.-Two Harbors at Two
Harbors.
Feb. 8-Aurora at Ely.
Feb. 11-Chisholm at Ely.
Feb. 15-Mountain Iron at Noun.
tain Iron.
Feb. 22-Two Harbors at Ely.
Feb. 29-Biwabik at Biwabik.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

More than Any Other Local Institution a
Newspaper Speaks not Only for Itself but the Whole
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
CHURCH
A. O.. Johnson, Minister
undav school at 1000 O'Clock.

Sunday school at 1O.0O O'Clock.
Morning Service at HOO o'clock
Man has a spirit within him. Shall
the good or the bad dominate? The
Spirit of Holiness or the Holy Spirit
leads to vigorous goodness through
His revelation of Jesus Christ. Con-
firmation will be observed on this
Pentecost Sunday, the "Day of the
Holy Spirit" May the deep signi-
icance of this most important day in
their lives leave an indelible impress
sion upon each candidate and mem
Der Of the congregation.
The Ladies Aid will meet Thursday
afternoon, May "a, at three o'clock.
All members are urgently requested
to come promptly. Mrs. Ted Stennes
and Mrs. John Erickson entertain.
An inviting six o'clock lunch will al
so be served.
Other Services
May 27th-Our Savior's c~ongrega-
ton will gather at the Coll school
house. Worship will be held at 2:15.
Several matters of Importance will
also be considered at this meeting.
Trinity congregation will worship
in the chapel at 4:30.
1t is necessary to postpone the
joint meeting at Trinity Chapel as
announced for May goth.
Rev. A. o. johnson.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
COUNTY WILL ASSIST
IF HOPPER'S APPEAR

In case of a serious grasshopper
outbreak this year, Roosevelt county
will be in a position to assist farmers
to some degree in combating the
outbreak the same as in previous
years. A fairly large supply of
arsenic and other poison ingredients
has been carried over from previous
years and this will be distributed
through central stations to farmers
who are going to use control methods.
A limited supply of molasses is also
being carried over and enough left
to wage a good sized campaign.
This county is certainly fortunate
in having this supply over as molasses
has greatly increased in price since
the present supply was purchased.
1t is expected that when the molasses
supply is exhausted a flour, sugar,
starch paste substitute will be used,
which was used very successfully last
year in Choteau county. Farmers
will be expected to furnish the bran
and they should look to their elevator
dealer who handles this product to
have a supply on hand in plenty of
time to start the battle when the
hoppers begin. 1t is useless to have
the other ingredients on hand when
there is no bran available.
Dry screened sawdust mixed half
and half with bran, gives just as
good results as bran alone. This saw
dust can be secured in carload lots
at about four dollars a ton f. o. b..
shipping point and is available in
western Montana.
Farmers are urged to watch for
indications of hoppers and should
they appear in large quantities to
start the battle against them while
they are very small. Most counties
in northern Montana and northwest
ern North Dakota are making ex-
tensive preparations for a grasshop-
per campaign.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

from this Michigan certified seed was
61.2 bushels; in Indiana Fl fields
showed an increase of 60 bushels; in
Illinois 81 fields yielded Al bushels
increase, while in Ohio, where the
great part of the acreage of the
state is planted with certified seed,
the increase due to Michigan seed was
only 90 bushels. In two tests con-
Quoted in Delaware the Michigan GER
titled seed averaged 68h bushels
more an acre than homegrown seed.
Last season was a good one for
both producers and buyers of certi-
fled seed. The large production of
certified seed has brought the price
so low that although reports show
that a premium of so to $50 per cent
is being paid for certified stock the
grower is at least getting a little
profit out of his work, while the
buyer is able to buy this seed at a
reasonable cost.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
CERTIFIED SEED SPUDS
GIVE INCREASED YIELD

While there has been an increased
tendency on the part of potato pro-
ducers to use certified seed during
the last few years, the favorable re-
suits that have been obtained from
the use of such seed should encour-
age a much more general use of GER
tilted seed, says the United States De-
partment of Agriculture. A number
of states are now producing certified
seed and have records showing the
comparative yield from certified
fields with the average yield of the
state. In New York state yields for
ordinary fields averaged 103 bushels
an acre, while the certified fields
yielded 223 bushels an acre. In Min
nesota the yield in favor of certi-
fed seed over that of the ordinary
fields was so bushels an acre, and in
Pennsylvania certified fields yielded
$50 bushels while ordinary fields pro-
duced only 100 bushels an acre. Re-
ports from other states show similar
increase in yield from the certified
fields in comparison with the ordinary
fields of the state.
Certified seed sent from Michigan
to several Corn-Belt states for ex-
~perimental and Unconstitutional tests
in 1921 showed a decided improve
ment in yield over the local seed. In
Iowa the increase in yield secured
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
CHURCH

5. McIvor, Minister
Morning Service 1900 A. M.
Sunday School 1000 A. M.
Y. P. S. C. E. $50 P. M.
Evening Service 1880 P. M.
The members of the school faculty
at Oldtown will entertain the Aid and
hold their annual meeting. The date
set for this gathering is May Gath.
These gatherings in the past have
been the largest of the year. The
members Of the Mission staff have
proved royal entertainers and the in
vitation sent out is to the general
public.
There will be no Y. P. S. c. E.
or evening service on Sunday even
ing. We will unite with the high
school in their Baccalaureate SER
vices.
The theme for the morning sermon
will be 1.-THE Biblical Color Scheme
in the Plan of Salvation"
S. McIvor.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE-1920 Dodge, new top,
new battery, two new cord tires,
two new fabric, o~verhauled in every
respect. A good bargain. J. H.
Coffey. 13-tf
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
y & y q q q q q q Y = q X q
w A Mt d s
One Cent z Word

ZINC SGht WoNa =
Z No adv. taken for less than Csc q
3ggR q q q q q z z z q
WANTED-3 burner kerosene stove.
Phone 44-W. lift
FOR SALE-Large fire proof safe.
Inquire at this office. 11-4t
FOR SALE-Good, we'll cleaned seed
flax. Inquire at Security State
Bank. 13-3tp
FOR SALE-192O Ford touring car,
complete with self starter. Cheap.
Lloyd Montgomery.
FOR SALE-40 acres of Missouri
river bottom land, two miles from
Wolf Point. A big snap. See
Peter Berg. 13-1tp
FOR SALE-Rhubarb roots, early
variety, 20 cents each. Leave or
ders at Herald office or with Mar
shall Winship. 12tf
WOOD-Dry wood for sale, stove or
cord lengths. Phone any dray
Office or S. T. Cogswell, Oldtown,
phone 5-F-12. 49-tf
FOR SALE-Southside property with
Groom house and three stall barn.
Also household furniture. Apply
1928 Fairweather street. 1886
FOR RENT-Furnished rooms, $12
per month up, half a block west of
Southside Grocery. Mrs. w. Z.
Burnison, Fairweather St. n3-2tp
FOR SALE-Bugless Seed Potatoes,
big yielders, So in bushel lots, less
than half bushel lots, &c per lib.
Ronald Securely, Volt, Mont. 12-4tp
FOR SALE-1920 Dodge, new top,
new battery, two new cord tires,
two new fabric, overhauled in every
respect. A good bargain. J. H.
Coffey. 13-tf
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
SUPPOSED SUICIDE
income co. FARMER
FOUND AT HIS HOME-BULLET
THROUGH HEAD-INSANITY
is THEORY
'(Circle Banner, May H.

Andrew G. Kimberly, a pioneer
resident of the Nelson Creek country
was found dead at his home last Sat
urday. 1t was a clear case of sui
eide, he having apparently placed the
muzzle of a 5000 rifle against his
head and pulled the trigger.
Mr.. Kimberly was a single man,
about 45 years of age, who the past
seven or eight years had resided on a
homestead on a prong of Nelson
creek. northwest of Circle about 20
miles.
Tuesday of last week he had start
ed for Oswego with a four-horse load
of grain and had been seen to pass
the N. r. Banks farm near the Mis-
souri, river about shutdown Wednes-
day. He had driven down the road
about a half mile further, and there
left his horses, hitched to the wagon
in the middle of the road, and walked
off and left them. Eleven o'clock
that night he called at the Arthur
Calder place five miles up the river
and visited there until about two a. m.
when he stated he was going back to
his team, and as far as the Calders
remember he seemed to be in the
right state of mind while there.
However the next that was heard of
him was when he was found at his
home dead on Saturday, by Richard
Rodell who was doing chores there.
In some way he had succeeded in get
ting back home some fifty miles and
then committed suicide. From his
actions in leaving his team and 60
ing clear back home, it is thought he
must have been temporarily insane.
Remains were laid to rest in the
local cemetery on Sunday, the Rev.
Loomis officiating.
Deceased had no relatives here,
but leaves a father, brother and a
sister, it is understood, in Pennsyl-
vania.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

BABY CHICKS-Delivered to youl
home 1907 alive. Purebred White
or brown Leghorns, lie each; Ban
Rocks, Reds, Minorcas, 15c each.
Kleppisch Bros, Bowling Green,
Mo. 11-4tp
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE OR RENT-Three room
house and garage, lights and water
on Sapphire Heights, one block
north of Small's store. Bee E. M.
Pray or lack Orr. 13-4tp
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE-Small house, lot A,
block 10, one block from Kelly's
hardware store, Wolf Point. Good
business location. Easy terms.
Write owner. Mrs. Honora Man
gan, Cedar Falls, Wash. 12-9t
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE-Weaned pigs, register
ed Durocs. o. C. K. breeding.
Males SIS, females $40. Trio un-
related, $50. June 18th to July
LIST delivery. Montgomery Stock
Farm, Chinook, Montana. 11-4tp
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE-Nice large hens, good
layers, 81 each. Leave orders at
Herald office or with Marshall Win
ship. 8-tf
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

FOR SALE OR TRADE-Big Four
engine, plows and disc. Fine run
ming order. Sell cheap. Inquire
First State Bank. 11-4t
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17
Z RaR8 q z z & q
q SERVICES .
( AT THE q
q q u q q u q Xs z z q q q q q
CHURCH

Services will be held at the Catho-
lie church every Sunday. Low mass
at TOO a. M, high mass at 900
a. m. Father Benedict, pastor.
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

Your Local Newspaper is a Means Of Ser
vice that Increases in Ability to Serve in
Direct Ratio as You Avail Yourself of It's
The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1923-05-17

Your local newspaper repays you for all the judicous advertising
you put in tin two ways. Directly to you, and again through
UNFOLDING the standing and reputation Of our town, where you
do business.
Your local newspaper, even with the people of our own town
and community, is taken to a large extent as a business directory
and guage of the town.
In outside counties and outside states, where hundreds of copies
circulate, your newspaper is the best and often the only index to
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-01-23

they found a mosque shaped building
within which was a single stone up
on which there is footprint. This
marks the place where Jesus foot
last touched the earth as he assembled
TO heaven Here Mr.. Best plucked
a sprig of olive tree as a souvenir.
In the afternoon they went in the
machine TO Bethlehem. whore Jesus
was born. FVom the Mount of Olives
and .on the way to Bethlehem, one
can see the Dead Sea and the River
Jordan flowing into it. Beyond tho
sea is an almost unlimited desert
which Mr. Best thought was the des-
ert Of Arabia.
Church Of Nativity
Jpon reaching Bethlehem they
stopped near the Church of the Natl
witty. This is the place where Christ
was born, and is entered through a
hole-like opening in the wall. or
this place he says:
1--WE got a candle and started to see
everything in the church. and for Il
small place there was certainly lot
to see. We first went down to the
Grotto OF the Nativity. This is the
place where Christ was born. ana
right across from it is the Manager III
which His Mother laid him later.
Mr.. Best closes his letter by say
ing that he was writing from Beirut
and that on Sunday, the 18th they
would he relieved by the Hatfield
and would then go to Smyrna for a
stay and that they would probably
go to Constantinoplc, unless some
thing happened when the Turks took
the city over from the British.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-01-23
Will of Marcellus Shaw
Is Allowed In Court

The following business was tran
sactod Monday at the regular session
of the Probate Court:
Wills proved, approved and al
lowed: OF Melissa Damon, late of
West Gardiner. Matte ID. I.anpher
of West Gardiner. eXecutrX: of Ber-
tina Blaisdell, late of Gardiner. Frank
T.. Andrews of Westbrook. executor:
Of Thomas Franklin Storcr. late of
non executor: OF Marcellus Shaw.
late of Augusta. Florence W. Shaw
of Augusta. eXccutriX.
Administrations sranted-Of En-
MA A. Crafts. late of Augusta. Clara
Il. Stevens of New Gloucester, ad-
miniStrat riN.
Guardians appontcd-Of Isabel
Norma and Guilford Wendall Smith.
minors. of Gardiner. Nellie l.. Gull
ford of Old Orchard. guardian; of
Phoebe Wilbur. adult ward. of VIM
throp. Charles l.. Andrews of Angus
Ia guardian: of Laura May. Carl IT,.
and Grace ]. mckinney, minors. of
Gardiner George w. Belyca, of Ran
dolph, guardian.
Change of name grantcd-Name of
Violet NJ. Small of Winthrop changed
to Violet NJ. Speed.
Clara Frances Smith. late of Gardin-
er: Charles Fl. Stevens. late of Wat
crvillc; Marcellus Shaw. late OF Au-
gusta.
Accounts allowed-Final account OF
John +. Bukcr. administrator with
will annexed of the estate of Saran
c. Turner late of Monmouth; first
account of Amy Wood Davis. admin
istratriX Of the estate of Frye b:
Davis. late of Watcrvillc. first and
final account Of Mary +. Sawyer,
exccutriX of tho will of Alden f.
Sawyer, late Of Watcrville: first and
final account of Jennie Flood kreGcr
administrators of the estate of Rhoda
r. Fowler, late of Benton: first and
final account of Anna nj. Marden,
executriX of the will of Dana +. Mar
den. late of Nassalboro: final account
of Howard X. Brown, executor OF the
will of Lconidas II. Pratt late OF
Clinton.
Papers filed for Notice-Will and
petition for probate thereof of Fred
eric +. Boothby late of Watervilie.