davidaulloa/AmericanStories huggingface dataset:
Phillips County herald., 1924-04-10

Following is copy OF Mr.. Links
reply to the above letter:
March 20. 1924.
MIR. T. II. Hargreaves,
Treasurer of Phillips Comfy,
Holyoke. Colo.
Dear Sir:
Replying to your letter Of the Gath,
which came during my absence, will
state that we. OF course, check the
average assessed valuations on the
different classes of lands as returned
by the various assessors. Unfortun-
ately, every assessor has his own sys'
TEN of classifying. so that unless q
person is informed as to the differ
ent facts, such comparisons are OF
little value. For instance. as we
remember in regard to Phillips county
the assessor has taken an arbitrary
value of $40 per acre as differen-
tial, and all land at that figure or
less is turned into the grazing col
umn, where all land assessed at more
than $40 is classed as dry farming"
the result of course. being that the
average of both classes is increased.
as little il any. actual grazing land
is assessed at so high value as
so per acre. Other counties GO to
att, Nd nn1x, a
worst and toughest land in the graz
ing" column-which reduces the av-
arage of both classes. Two counties
side by side, and as near alike as
counties can be-Cheyenne and Kiowa
go 20 the extremes, Kiowa classi-
fynig all land as grazing and Chey-
enne all land as dry farming So
you will see how impossible it is
to get any line from the record UNI
less you know the facts.
Taking into consideration sales.
loans. appraisments, census verihca-
tions. and other methods that We use,
Phillip county. during most of The
time for the past twelve years. has
tested under the average of the coHn-
ties of the state Even at the pres
ent time, when land. il sold C. all,
is sacrificed or foreclosed. Philips is
considerably under several of the
other dry farm counties. Many coun.
ties in the state test far higher than
does Phillips county. So tnat we
do not agree with your conclusion
that the land of Phillips colnty is
oyer-assessed. or assessed out of pro
portion to the other counter OF the
state.
We fully agree with you IN regard
tc The unfortunate financial condition
OF most farmers, and also In regard
to taxes being very high IrI harI
to pay at this tina
We are always glad to g.Ye 1ne
consideration to the valuations IN
r,illips county as well as in I'll other
counties.
The writer will hold your letter for
reference, and will be glad to go
over the matter with you personally
some time this spring when we hope
to visit your county.
Yours very truly.
COLORADO TAX COMMISSION
BY c. p. Link.
Phillips County herald., 1924-04-10
County Treasurer Har-
xreaves Maintains That
Phillips County Land
Is Assessed Too High
Continued from page one)


money we raise for county purposes
will tsay in our own county. What
we are complaining about is, that
with our present valuations, we are
paying more than our proportionate
share OF the state taxes"
The non-residents will pay their
proportionate share Of the county tax
as they are doing now. 1t would
simply mean. "if our valuations were
lowered, that we would pay state
taxes in proportion to the other coun-
ties OF Eastern Colorado, which is
cnly just and right: but at the pres
ent valuations both Phillips and Sedg-
wick counties are paying more than
their proportionate share OF the state
taxes"
For example Phillips county has
S65.504 acres of dry farm land as
sessed at S30S9 per acre, or total
valuation of $11.292,S00 II our val
uations were cut down to $4,000 per
acre, which is the average of Logan
and Yuma counties. tEat would make
our total valuation on dry farm land
$T310OS0 s11,292,SO0 minus S7,3l0,-
0S0 equals S3.9S2,720. This amount
multiplied by 3.93 mills state levy
equals s15652O9. the amount of state
tax We would save if our valuations
were cut to $4,000 per acre average.
If Sedgwick county was reduced to
$4,000 per acre average. it would
mean saving to them of s6,346.69
state taxes for the year 1923.
The saving to both Phillips county
Sand Sedgwick county for 1928, based
on a $4,000 per acre average would
have been s21,99S.7S state taxes, an
item worth complaining about.
Outside OF Phillips and Sedgwick
counties. there are S.623,296 acres of
dry farm lands in the counties listed
above. An increase of 65c an acre
on s. 623,296 would make valuation
of s5,605,142 for state tax purposes
at 1893 mills state levy would give
the state s22 2,02S.21 revenue as against
s2199S.7S cut off from Phillips and
Sedgwick counties.
On the S,623,296 acres that would
figure out approximately 40c state
tax for every $50 acres and IL the
increase was spread over the entire
dry farm laad district OF the state,
II would probably be about soc per
leo acres state tax for the rest of
the state.
These two counties Phillips and
Sedgwick, wish to pay their proper
tionate share OF the state tax. but
we are satisfied that We are paying
more than our share as can be seen
by studying the abstracts of the var
ious counties of Eastern Colorado.
Our valuations were raised from
$50 TO 200 per cent in 1918. At that
time wheat was selling from S2.25 to
S2.s0 per bushel and corn was selling
from $3.50 TO $3.50 per blshel. At
those prices farmers could pay their
taxes and did pay them without com
planning In 1921 corn sold as low
as zoe per bushel and wheat has been
as low as soc per bushel last fall.
while our farm valuationstill remain
at the inflated figures.
know that ! voice the sentiments
Of approximately 5000 taxpayers in
Phillips county and approximately as
many In Sedgwick county when I
ask that your Honorable Board give
these two counties due consideration.
Yours Respectfully.
T II HARGREAVFs
Phillips County herald., 1924-04-10

easily see how troublesome the whol.
business has become. Larger higt
schools are refusing to call student,
to the phone at all, except in cas-
Of real emergencies.
RALPH ROBB. Supt.
Phillips County herald., 1924-04-10
holYokE A GOOD TOWN
Because II Has

. HotYoke A GOOD TOWN
Because II Has
. Good streets
. Good water
: Good sewer system
. Good municipal water plant
. Good municipal light plant
. Good hre company and equip
ment
. Good band
. FIGURING Rill
: 2iHour electric service
: Ornamental street lighting
. Three modern banks
. Five nice churches
. Fine modern homes
. Modern stores
. Five garages
= Four oil companies
: Two lumber yards
. Modern Ice plant
: Cold storage plant
: Modern creamery
. -Four cream stations
. Two good hotels
: Good eating houses
> New county high school
. New grade school
. children's playground
. Modern hospital
. Two machine shops
. Three elevators
: Free mall delivery
. ID. l.. d. east and west highway
= q. =. G. north and south high.
way
. Splendid theater
: Two newspapers
= County court house
. County telephone system
: County fair grounds
Phillips County herald., 1924-04-10

All kinds Of job printing done al
this office.
Phillips County herald., 1924-04-10

T. H. HARGREAvEs,
Evening star., 1924-11-30

of assistant director. Of purchases OF
both the Union Pacific and Southern
Pacific railroads by the then director
of purchases OF both companies.
Mr.. Hartman has been in the Gov
ernment service since the establish
ment of the Bureau of the Budget,
and has made a wide circle Of friends
among his business and technical as
sociates and is known as "go-get-
ter"
* :: !: x
The magnitude of the purchss ses
made by the Federal Government is
not realized by the public. The total
bill for 1922 amounted to nearly
$3.50, 900. 900. The variety OF items In
cluded in these purchases runs from
provisions to pig Iron and from hos
iery to hardware.
The scope of the work Of the
Federal Specifications Board is in
dicated by the titles Of tho 6s tech
nical committees now at work: Lu-
bricants and liquid fuels, paints
and oils, lumber. soap. rubber prod
ucts, leather products. feeds and
forage, refractories, electrical sup
plies. metals, builders hardware, beds
and hunks, fire-extinguishing liquid.
sterilizing equipment. cordage. plumb
ing fixtures, textiles. wire rope.
bituminous roofing and waterproofing
compounds, pipe, fittings, tubing,
valves. etc; linoleum and mastic
flooring, heating insulating materials.
saskets and packing material, coal,
brushes and brooms, hand fire ex-
ting guishers, edible and medicinal oils.
safes for protection against fire and
Evening star., 1924-11-30

miscellaneous technical comm odities.
Mr.. Hartman is unusually we'll
equipped for this work, both by edu
cation and experience. He Sradu-
ated fLpm the engineering depart
ment of the University of Michigan,
took special work in business law
and economics and was a member of
the faculty for several years. He
Is also Il member of the American
engineering standards committee and
the American Society Tor Testing
Materials. He has translated from
the German and published a large
treatise on engineering and metal
lurgical chemistry.
For several years Mr.. Hartman
was engineer of tests and chief chem
list of the Union Pacific Railroad and
had charge of the testing and re-
search laboratory at Omaha, Nebr.,
where he made a study of the pur-
chase standards OF that railroad, and
took a prominent part in the develop
ment and application of their present
highly efficient purchase standards.
Most OF the time he was in direct
charge Of the inspection organization
Of both the Union Pacific and South
ern Pacific railroads. and was respon-
sible for the quality of new locomo-
tiyes and cars as we'll as the mate
rials used In new construction work
and maintenance and operating sup
plies. This work was of considerable
magnitude and required a force of
from % to 100 inspectors, engineers
and chemists. One year the pur-
chases amounted to more than $780,
600, 900. He was SO successful in this
work that he was offered the position
Evening star., 1924-11-30
Everyday Religion
, on Theology, But Upon Ii
and Right Living.
By RIGHT REF. LANES E. FREEMAN, ID. d.
Bishop Of Washington.

, appeals to both head and heart are
the results lasting and satisfactory.
We try too much to live by rules and
regulations. We emphasize too
strongly laws and conventions These
we will recognize as having their
proper place in life, but neither the
home, nor the social order itself can
be regulated and controlled by stern
legal enactments. The boy of our
household is bound to recognize that
there are laws and customs, well con-
ceiyed that affect his habits. On the
ether hand he Will yield more readily
to these laws and customs II we can
reach his VIII through his emotional
nature.
How frequently we find that the
love Of a mother is more compelling
that the discipline of father. We
may not be able to define the pro-
cesses of the emotional In man. but
we understand clearly the effect they
produce in determining his Judgment
and fixing his course of action. We
cannot define the power or charm
which a great picture like the Sistine
Madonna exercises over us. We can
rot explain i'll language the subtle in
fiuence which Beethovens Ninth
Symphony produces, or why It is that
every fiber Of our being responds to
his magic score. We cannot put In
words the affection we feel for one
We love, nor tell what depths of emo
tion are stirred by dear and blessed
memory. We do know that these
things are the sacred treasures of
| life, and that without them We would
grow gray and stale. AS a matter
| of fact, the very best things we en-
| Joy are treasures of the heart.
x x K X
| Repeated attempts have been made
| to reduce the great teachings of Jesus
! to the narrow compass of some for
mula. to give them either literary or
| philosophical expression to make
| them purely intellectual things and
inevitably failure has followed this
method. Probably most of tho con-
| fusion that we witness today in the
| Christian church may be traced to the
| tendency to emphasize too strongly
! its letter rather than it's spirit. When
we have removed the heart element
from Christianity we have subtracted
| from 1t its supremest appeal.
| The winsomeness of Jesus is more
irresistible than any theory we may
have concerning Him. Men and wom-
en- respond to His personality and ac-
| cept His sublime teachings when they
are presented in language that ap-
peals to the finer things Of their emo
| tional nature. Said one of the great
! est OF English preachers: Il have
concluded that no amount OF argu-
ment in the Christian pulpit has ever
resulted in the saving of a human
| SOUL" The power of Beecher or a
! Brooks resides in their ability to SO
| present the eternal truths of the
Gospel that they become irresistibly
appealing. II we can have in our
homes, in our churches, and in every
| sphere Of our activity, more Of the
heart element, we shall contribute
much to the restoration of the har-
| Uony and peace Of the world.
| Copyright, 1e24.)
Evening star., 1924-11-30

TT has been said am too friendly
s to the rich. 1t Is only the char
ity a missionary shows when we
go to Africa to teach the natives
better manners and save their
souls. If we are interested in the
savages why should we not do some
thing for the unfortunate rich? Why
not associate with them, instead of
repulsing them coldly, when they
wish to get into our virtuous society?
Why should not J. P. Morgan have
the benefit Of association with re-
spectacle BARRIERS, who can regen-
crate him?
The churches, with the better man
agement. might become a much more
useful force than they are, as they
have organizations and meeting
places in every community. Even II
there is no sound base for dogma,
they might, with better management.
affect the world powerfully for its
good OF all sentimentalism,
that Of the church Is most beautiful.
Eternal life Is a tremendous and ap-
pealing burst of sentiment. Much
might be done with II in capable
hands. II there were no foolish
preachers, or only agreeable ones, all
the people would be religious. Meth
odism and Catholicism everywhere
are judged by the preacher and priest
In charge Of the churches. Doctrines
have been largely abandoned.
X X <
Good conduct is the first friend Of
the common man. A genius can get
along in a fashion with bad conduct.
Oscar Wilde, Walt. Whitman, Edgar
Allan Poe and others did il; ordinary
men cannot.
But we common folks may always
prosper by good behavior: by reason
able steadiness at our work; relta-
bility, temperance, thrift. poltteness;
such usefulness as is profitable and
comforting Usefulness Is always
profitablc; always comfortable. II
man does not do his share IN COM
munity usefulness, It Injuries his
other honest prospects in life.
And always remember good con-
duct, in common men or genius. is
easier than bad. This is not a mere
statement, or sermon: II is a plain
truth any one may demonstrate Tor
himself In a few days, as well as In
the course of years.
The man who is ill-behaved and
talked about unfavorably by his
neighbors may set them to saying
good things about him within week,
and notice that he Is more comfort
able in every way.
y X =
There Is no joy In the devils kitch-
en-. his parlor or his hell.
He'll is a very real and serious
thing to be avoided this afternoon,
tonight, tomorrow, next month, next
year and thereafter.
Don't let any one convince you
there is no hell; there may be some
doubt about heaven, but none what
ever about hell: I know; I've been
there lots Of times.
y n u +
OF things that should be done, I
could enumerate a thousand, but shall
Evening star., 1924-11-30
Howe About
The Reality of He'll; The Pianos Curse;
Bad Habits.
BY E.. ". HOVE.
"The Sage OF Potato Hill"

be content here with one. That nine
tenths OF the young people now TAX
ing piano lessons learn the use o.
violin, flute, clarinet, oboe instead
One Of the worlds greatest needs is-
good orchestra. or band concerts, iu-
stead OF the terrible piano poundinG
We have. Seven-tenths of the Amel -
lean people do not know whethe
they like music or not, never having.
heard any.
Music is murdered by American:
more regularly than Armenians are
murdered by the Turks. And good music
Is the greatest preacher. because 1t il
agreeable, modest. and bad sermon
with 1t is not possible. -
X - X
I have observed that worthless PEG
pie are always expecting an importanr
letter.
For every evil thing there are doZe'
good ones. For every dangerous human
being there are q dozen-I believe more
men and women who meet their obi
cations with fair patience and per-
sistence. The real trouble with peo-
pie is not viilainy. but little foolish,
bad habits they might easily over
come. to their own benefit and the
benefit of others. We all exaggerates
too much, work too little, save too -
little. help ourselves too little, and
annoy others too much.
X x T \
was talking lately with one Of
the smartest men ever met. He
came to this country as an immi-
grant, and never had any school
room schooling. although not ono
college professor in a hundred has as
much education as he now has.
What's the answer? That a whole
lot may be learned outside of col-i'
leges and schools. which are loaf
ing places to students who desire 10
loaf.
in the country to properly control il.
that we lack such control Is duo 70
the fact that men of sense do moi
| stand together. Too many of them
pretend to be with the fools, for
trade or other reasons. Finally the
| men of sense must stand together
or hang separately.
IL = = = -
"All our youthful prayers are
granted brimming measure in ma.
turity," says Goethe. The statement
| ia foolish: there is no excuse even
| in poetry for il. ] lately dread I"
read, do frequently run into
Goethe Says and he irritates IN
| go much. It's too bad really sens :.
BILE man has not equal popularity.
K :: I; X
In every considerate town there
is a night school to teach GlT's
stenography, bookkeeping. etc. Eve
see a night school devoted TO teach
| ing girls cooking and houseWork
:: = x x
The handicap is a very necessary
and human institution. Men are
handicapped in their contests with
women; men are the rneaner and !
stronger, so they handicap them =
selves, like good sports.
Copyright, 1e24.)
Evening star., 1924-11-30
Income Tax Publicity Laws
Issue Soon Before Congress-

secrecy clause" so-called, OF tie
Wisconsin income tax law, was re-
pealed. .-,
The Federal courts have laid down
the rule that all private papers and
documents shall be protected from
publicity, except in judicial proceed,
ings. under the rule of public police ).
In the case reported in L. S. 1890
Supreme Court, page 701, the Supreme
Court said that "the interests of per-
sons compelled under the revenue
laws to furnish information as to
their private business affairs woula
often be seriously affected II the
disclosures so made were not prop IN,
erly guarded" The views of Il
United States Supreme Court hav,
been made plain, it is said, on th'
subject OF the power to compel in--
formation, other than in the course
Fof judicial proceedings. Attention iS
! called to the decision in 2l1 L. :.
reports. page 407, and to other sin.
! liar cases.
! 1t is claimed there is a distinction
| between ordinary public records and
/ income tax records; and that tho
! latter come under the class of private
papers, protected by public policy ana
! the decisions of the Supreme Courn
| Furthermore. it is claimed by the,.5
| opponents of publicity, that printing
of these income tax returns is VIC
lation Of the Fourth Amendment OF
| the Federal Constitution. which says
THE right of the people to be Sc.
cure in their persons, houses. papers
and effects, against unreasonable
I searches and seizure, shall not be-
violated" so
This may or may not be SO. Thea..
courts may decide.
Seen rs Discrimination.
! Finally, it is claimed that since tiltss
! total income tax is paid by only
about SA per cent of the total popu-
| lation (6,600,0oo out of 1lo,0O0,o0oe,
ipublica ton, of the names and amounts
paid is a discrimination. The courts
may be called upon to settle this.
| point. q. -
This whole subject of printing i'll
| the public newspapers the names oft
| those who pay income taxes and thee
amounts they pay, is likely TO he
the cause of an interesting debate In
Congress No one can predict what
the outcome will be. Some say It,
will result in still more publicity. x
In the meantime. the courts are
| called upon to define public rec
| ords," and available to public In
spection" and other phrases in the
tax law of 1924. The discussion ana
decision will be followed with absorb
ing interest by many people
Evening star., 1924-11-30

Scientist Extracts
Electricity in Trees

A French scientist has discovered.
a means of extracting and harness.
ing the electricity in trees. He con-.
nected a copper plate attached to
tree and another plate buried in the
earth, with a galvanometer, deli
cate instrument which measures the
strength of weak currents OF s'"cE
tricity, and obtained a record OF the
current passing through the tree.
With three trees connected in the.
same way the power was increased,
the experiment, with a like result.
being continued until 20 trees were.
linked up in this fashion.
The scientist then placed two copper
plates in the earth, about six feet,
apart, and with the current thus obs.
tanned lighted a small electric lamp.
Whether the idea can be extended
to be commercially worth while las
yet to be determined. ~
Evening star., 1924-11-30
THE HEART APPEAL.

Samuel. ntrs-"God gaze him an
other heart"
THIS striking statement con-
Germs the. transition in the
nfe of a remarkable man. He
was passing from the station
Of an humble peasant to. that
of king and ruler of a great people.
There had been nothing in his life
that gave. promise Of large things.
md the only qualification that seem
I'd to fit him for his new and royal
asks is stated in the words of the
isxt, God gave him another heart"
The hard and unresponsive nature
Yielded to the impact of finer things.
and yielding found itself fitted for
newer and larger responsibilities. The
Rible. more than any other book,
magnInes the heart. 1t'would not be
wide of the mark to say that II makes
its appeal primarily to the emotional
IN man. The greatest Of the beati-
tudeS given by Christ Is. blessed are
the pure in heart" All through the
f'criptures the heart is referred to
rhe seat and center of mans life. Says
the wise man, Out of the heart are
the issues OF life: and again. "As
man thinketh in his heart, SO is he"
Jesus said to those who were faith
less. 20 slow of heart to believe; ;
and His great Apostle st. Paul de-
ciares that, With the heart man be-
iIeveth."
= :: x =
The great appeal which Jesus
makes to humanity Is the appeal to
the emotional side Of mans nature.
Inexpressible tenderness. profound
sympathy and understanding, and a
~
'!iS life and His ministry. The ap-
zeal of the cross Itself Is the appeal
~ the deeper things Of the heart In
this connection 1t IL interesting to
note that those who have been His
greatest interpreters have invariably
Seen men In whom the heart eicne en- [
was most dominant. Profound Of
thought, they have been essentially
men who evoked love by ktndling it.
Our age is very properly described
- "heady." The whole emphasis of
our generation is upon the ability to
think. and to think straight and
clearly. Indeed, efficiency seems quite
impossible without it. We hear much
Of the man who has attained distinc-
ton, and he is popularity called a
''hard-headed man of affairs Such
men are held in awe, their word wide
" respected, their success unchal-
'rhSeo. c dchuo"IeoSe Win prlQe
-hetr accomplishments, but more and
more we are coming to see the folly
Of their method.
:: < Z ::
The struggles OF life. whether they
take place in the Industrial, social
Or political world, have their genesis
very largely in a misplaced accent
upon that which proceeds from the
mind and will rather than from the
heart. In fine, we are coming more
and more to understand that only As
Judgment is balanced by that which