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rAUfi XITU Established 1844. THE PRESS AND BANNER ABBEVILLE, S^C. The Press and Banner Company Published Tri-Weekly - Monday, Wednesday and Friday. Entered as second-class matter at post office in Abbeville, S. C. Term* of Subscription: One Year $2.00 Six Months $1.00 Three Months .50 Foreign Advertising Representative AMERICAN PRESS ASSOCIATION FRIDAY, JANUARY 20, 1922 ABOUT TAXATION The cry is that a property tax is unequal and that not all the people contribute to the payment of the Avnaneac nf +h? OftWOrTimpnt. 1UX&mil? WAJ^VIWVW v* V1?C It is proposed, therefore, by those who 'would see conditions improved in this respect to have some system of taxation which will be more near ly equgj. Several schemes have been sug ^ gested looking to this end. Some of them majr have merit and deserve consideration, but there is nothing more unfair in our judgment than an income tax. A large percentage of the people, under a property tax, contribute to the running expeAses of the government, which govern ment is fpr all alike, while under an / income tax a few people, (and -they taken as a whole are those now most . imposed on in matters of taxation,) will be called on to pay a portion of ! the running expenses 01 tne govern ment. The fAct is that it is a shifting of the tax burden from property own ers as a whole to property owners of a very limited class, to corporations and individuals of largp means, per sons natural and artificial who are already paying more than their part of the taxes. , The people who say that they . want to equalise taxes and shift the t. burden to the shoulders of others not \ paying any taxes, are rfot, we think, sincere when in the next breath they x undertake to impose a great part of the burden of government on a very few. Of course it will be said that there is a man here and there who has an income of five thousand dol lars who is paying no taxes, and maybe there *wjH be found such, but the man who is dishonest enough to undertake to escape the payment of .taxes under one plan will escape under another plan. There is no way to make a perfect machine of gov ernment. The danger is that in under taking to perfect it we make its im perfections greatdfc. We believe that there is justice and equality in a tax on gasoline. The people who run motors cars have in large measure been responsible for the issues of road bonds and for extraordinary expenses for road KlllMint* Tllfltr nloWIA* l>AO rlo AUVJ ViHUIVl XVI. 5UWU X VK?lfcOy and when ttie roads are built they use them. Why not make them pay , . the bill or a good part of it? But ' - ' when wfe are putting a license tax on automobiles and forcing their own ers to pay ? tax on gasoline, why not also charge a license tax against horse drawn vehicles, against ani mals driven upon the highway^, and against all the people who use the " > highways? To be perfectly frank is the real reason why this is not -done this: The legislators are willing to put the burden on the few lj '(automobile owners) and allow the many to escape because in this way they do not offend the men who cast We would liko to see the General Assembly get down to rock bottom principles and do what they propose to do, impose the burdens of taxa tion on all, as nearly alike as possi ble. But they will not do so. They will in effect fine a man who has something to leave to his wife and children; they will put a penalty on him if he works while others play; they will burden him with an unequal load if he tries to build up while the demagogue howls, and so it will go. The public schools affect the whole people, if the members of the Gen eral Assembly want everybody af fected to bear some of the burdens of government, why not require of every child attending the public schools the payment of tuitfon in the amount of one dollar per month? It costs the taxpayers some four or five or more- doHars per pupil to keep the schools running a month. Why should those who get the benefit of the schools not pay a little? But they will not do this. #The tax against lands, and houses and corporations, against incomes (of considerable amount) against inheritances, and against thrift generally will be dou bled and trebled under one form on another, but the dear one horse far mer will never be called on to pay. All of which causes us to say that this is the Worst demogogtfe-ridden :ommonwealth under the, sun. When the fusa* about taxes is all over the man who is now paying his taxes will find himself paying a lit tie more. MR. SUNDAY AND DUE WEST. Spartanburg Journal. / Claus Spreckles, the great Sugar King of Hawaii, started in^ a little corner grocery in Anson Street, Charleston. He never forgot where he began his. very successful career in this country and whenever he found it convenient he visited the scenes of his early struggles. A good many years ago, as the years go, but only yesterday as they seem when they have gone, he ar rived one day in Charleston, accom panied by his wife, and, after regis tering at the Charleston Hotel, he called a carriage and rode straight way to the little shop In Alison Street where he had fctegun to be an American citizen. One night on this visit he and Mrs. Spreckles were en tertained kt the German Artillery Hall by their old friend, Captain I Trf*>r}prir>1r W Wacener. who. al vays suggesting/ something \ worth I while that might be done for Char-1 leston, said: "Claus, you must do so,*" and Glaus replied: "Must? Fred ?must? There's only one person in this world who can say 'must' to Claus Spreckles, and there she sits." ' That was doubtless so, at least Claus "looked the part," and "there are others." please, dear Mrs. Sun day, may Mr. Sunday go to Due West? And please go with him, else he will worry you to death talk ing about it Ever so many persons of great distinction have been there. Mr. Sunday's special friend, Wi/ liam Jennings Bryan|" has been there and^"had , the time of his life." Chauncey Depew has been there and told his oldest stories with the I freshness of all their ancient youth. Everybody id" all this neck of the woods who is "worth a whoop" has ueen mere; ana tuatb wuy we want* Mr. Sunday,' who is now one of us, to go there to see for himself the only place of its kind in this New World, and just across the street from "the house not made with hands eternal in the heavens." It is as much like Ian Maclaren's Drumtochty as Drumtochty itself. It is the pnly place in this country we know that was found by God and has been held ever since in His everlasting,, arms. There "are two colleges there, one for men rfnd one for women. The college for men has admitted women; but the col lege for women has drawn the line against the so-called sterner, which is the same as .to say in this case the nost worthless, sex. There are only a few of the man-sort left who at tendee^ the college for women in theif earliest days and they think now as they thought then that "you can't make them out at all, at all." There is also a Theological Semi nary at Due West, and Mr. Sunday, who seemed to take such delight in showing the people of Spartanburg in his first sermon here how effec tively Jonathan Edwards dealt with the incorrigible creature who was not disposed to make the best of the only chance he had, would be {delighted to meet his own sort of j leople in this seat of orthordoxy. ;We would say, for Mr. Sunday's in | formation, that Due West is not a large place and yet to those who knew it when it was a good deal smaller than it is now it is the big gest place in th^ world, because, speaking frankly, it is not altogether jof this world. The most of its people are direct lineal descendants of the Covenant ers of Scotland. Men like Professor John G. Clinkscales, of Wofford College, could tell Mr. Sunday about old Dr. William McLure, who used to practise in the glens and coves of that region; of the Elspeth Mc FadyenS) who could always tell what points the minister had made in his iermon, and in order, except, I possibly, that in arranging the or der in which they had been stated 'the nineteenth may have been in correctly put in the place where the eighteenth should have been placed. | Professor Clinkscales would doubt less conYess to Mr. Sunday that he had never eaten a hot meal on Sun day until he came to Spartanburg, and he would also be sure to . tell him ?hat he never spoke of the Lord's Day as other than the Sab bath day. In "The Bonnie Briar Bush," * Mr. Sunday will recollect that John Peddie, of Muirtown, "who always approached two hours," spoke at the time of the Drumtochty Fast on the total depravity of the human rage, Burnbrae reported: "They were saying at the Presby tery that it has mair than seventy heads, countin' pints, of coorse, and a' can weel believe it. Na, na, it's no tae be expeck it that Elspeth cud gie than a' aifter ae hedrin." "Jamie Soutar looked in to set his mind at rest, and Elspeth went to work at once. tr 'Sit doon, Jamie, for it canna be dune in a meenut.' "Tt +nnlc trwentv-three minutes ex actly, for Jamie watched the clock." " 'That's thfe laist, maikin' seev enty-four, and ye may depend on every ane but that fourth pint un der the sixth head. Whether it was' the "beginnin' o' faith" or the "ori-j gin," I canna be sure, for he cleared his throat at the time."' Possibly, Mr. Sunday would find Elspeth McFadyens a-plenty down there now, bu< the most of her sort have departed this life. ? She is noted here to advise Mr. Sunday of Tiis owA sort of folks who live at Due West and have made it great among the communities of this country. "Conform?" Why, Mr. Sunday, they would see the whole concern go to Halifax before they would think of it for a moment. If he wouldi like to "read up" about i them before going over there, he has a friend in this town wtoo would lend him some books abouti them with bond and mortagage for their return. j "Please, Ma'am, Mrs. Sunday, may Mr. Sunday go to Due West?" j YOUR WORTH. | ?? i Before the war England estimated that every paaper cost the gbvwrn/ ment or the community supporting the pauper $6,000. On the present scale of living that cost would' he greatly increased. # Paupers arfe rather long-lived. Wh^n a man goes to the poor-house and accepts the- situation without fur ther mental protest, he eats as. much as is good for him and has clothing and shelter sufficient for his simple comfort. Probably the averfige American of 40 or 50 has cost ten times as much as the British pauper. Between the payment of the doctor and the nurse at one end of life and the doctor and the undertaker at the other end lies for the average American I judge not less than $100,000 Which some-j body has to pay. 5 .. / The average man must be worth this sum to the community, or the community would long ago have gone bankrupt. The average man produces more than he consumes, he is an asset instead of a liability to the commu nity. But that is not true of every man, nor is it true of any man who merely balances his own account during the years of his productivity. The man who, during the years when he is earning money, consumes his earn ings for himself, is paupper. He owes the community for his care dur ing the first 20 years of his life and he will be still further in debt to it for his care in his last years. You have cost society up to date, let us 6ay, about $100,000. Have you put back into the assets of human life $ 100,000 over and above your keep? Has your constructive labor added that amount to ine langiuie assets of the human race? If not, you certainly do . not de serve to be buried in a metallic cof fin; the world ought to have at least the fertilizing value of what will be left after you have wasted so much of what you really owed humanity. The man who merely pays as he goes may deceive himself; but he is not really paying the expenses of his own board. He owes more than that. Any man is a grafter whose in come js larger than his service to the community.?Exchange. New York- engineer proposes a sys tem of high speed subways to be Wama/1. fti A A anfTi vvi cu ow o 51 u^mi rock. MASTER'S SALE STATE OF SOUTH CAROLINA, COUNTY Of ABBEVILLE Court of Commoii Pleas. NATIONAL SANK OF ABBEVILLE - and others, Plaintiffs against J. H. HILL, Defendant. 3y authority df a Decree of Sale by the Court of Common Pleas for Abbeville County, in said State, made in the above stated case, I will offer fnr -snip nf nnKlrV ftt Ahhp. ville C. H., S. C., on Salesday in February A. D. 1922 within the legal hours of sale the following described land, to wit: All that lot or parcel of land situate, lying and being in city of Abbeville in Abbeville County, in the State aforesaid,' containing One Hundred Forty-Three (143) Acres, more or less, and bounded by landfe of J. 0. Cann, WrW. Wilson, Max Below and H. M. Hill and Arthur Campbell and known as the "Home Place." Also?that Hither tract Bituate in said State and County, containing One Hundred (100) acres, more or less and bounded by lands of Clyde Sharp, Sallie Harrison, Henry Power, John Robinson and known as Tribble place. TERMS OP SALE?Cash. Pur chaser to paj ten per cent of the amount of the hid, to the Master a J; the time of the sale, and upon failure to do so, the premises shall be resold within two hours after the first saTe, at the risk of the former purchaser. Purchaser to pay for stamps and papers. THOS*. P. THOMSON, Jan. 13, 1922 Master A. C., S. C. MASTER'S SALE The State of South Carolina, COUNTY OF ABBEVILLE. Court of Common Pleaa. T. A. PUTMAN, - - Plaintiff i i against J. H. HILL and others, Defendants. By authority of a Decree of Sale by the Court of Common Pleas for Abbeville County, in said State, made in the above stated cast, I will offer for sale, at Public Outcry, at Abbeville C. H., S. C., on Salesday in February, A. D., 1922, within the legal hours of sale the following des cribed land, to wit: All that tract or parcel of land situate, lying and be ing in Diamond Hill Township, Ab beville County, in the State afore said, containing One Hundred and Forty-Six (146) Acres, more or less, and bounded by lands of J. W. Brad berry, Sallie Harris, J. J. Grant, Miss Minnie Hodge and known ad the Kay place. ? / TERMS OF SALE?Cash. Pur chaser to pay for papers and etampB. THOS. P. THOMSON; Jan. 11, Master A. C., S. C. MACTITD'C CAIT J mnu a bi\ u u/tlili State of South Carolina, COUNTY OF ABBEVILLE. Court of Common Pleas. W. H. WHITE, Agent, Plaintiff, against D. E. PENNEY, Defendant d i J By authority of a decree of Sale by the Court of Common Pleas for d Abbeville County, in Aid State, made 0 in the above'stated case, I will offer 0 h for sale, at public outcry, at Abbe ville C. H., S. C., on Salesday in February, A. D., 1922, within the le gal hours -of sale the following des cribed land, to wit:^.11 that tract or parcel of land situate, lying and being g in Abbeville township, Abbeville ^ County, in the State aforesaid, con taining Thirty-Seven (37) Acres, more or less, and bounded by Doug lass Mill Road, land of D. H. Hill, land of P. A. Roche, land of J. A. Shands, and land 01 ueorge nynn, and being known as the Pat Roche lands, conveyed to D. E. Penney by c W. A. and J. 0. Sanders. TERMS OF SALE?Cash, pur- b chaser to pay for stamps and papers. * THOS. P. THOMSON, Jan. 20. Master A. C., S. C. a NOTICE OF STOCKHOLDERS . MEETING; The regular annual meeting of the stockholders of the Abbeville County Memorial Hospital will be held at the Hospital building on Tuesday , evening, January 24th, at 7.30 p. m. Stockholders are urged to b? pres ent, as important matters will come up. S. H. Rosenberg, President. . 'V.." . I f ' VJ ; t " i- , Notice To Taxpayers ror the Purpose of Accommodating the Public in the Matter of Mak ing Their Return?, I Will Visit the Pfacei Mentioned Below On The Dates Indicated! in Schedule. '. . X AIjL RETURNS must be made un er oath of real estate and personal iroperty returned at its market alue. v Persons not making their re tarns etween January 1, 1922 and Peb uary 20, 1922, are liable to a penal y of 50 per cent. This penalty will e enforced against delinquents; for he failure *to enforce it heretofore as put on neglect of the law. The returns of those who conform ii % ? w 4'i. ii. o tne law are piacea oeiore tne township and County Boards, while hose who disregard the law come in fter the meeting of the Bonds and elnrn to suit themselves. The en orcemnt of this 50 per cent penal y will correct this evil. . Returns will not be taken by mail inless they are sworn to before ome proper officer. All improve ments or any transfer of real estate lust be reported to the Auditor. Employers are requested' to return 11 their employees after notifying hem and getting a statement of heir property. AH tax returns must be made by chool districts. So pleats' look up our plats and find the number <?f cres in each school district, also mount of personal property. Ijr Appointments Are m Follows: Calhoun Falls, Wednesday, Febru ry 7th. Lowndesville, Thursday and Fri ay, i?'eb. ytn ana iutn. - Donalds, ^ Monday $nd Tuesday, 'ebruary 13th and lith. - Doe West, Wednesday and Thura ay, February 15th andl6th. f Mr.vE. A. Patterson will represent le at Antfevilie and W. W. Willson rill represent mev at Level Land. RICHARD SONDLEY, Auditor Abbeville County, i. 3wks. 666 cores Malarial Fever. NOTICE OF SETTLEkEliT - [state of Wad* S. Cot bran, Dec'A. iotitie of settlement ana Appnca For Final tiiscliaxjffe. TAKE NOTICE, that on the 15th ay of February, 1922, I will ren er a final account of my actings and oings as executor of the estate of Vade S. Cothran, deceased, in be office of the judge of probate for LbT?ville County at 11 o'clock a. m., nd on the same day will apply for . final discharge from my trust as uch executor. , All persons having dBWands ? ainst said estate will present them or payment, proven and authenti ated or be forever barred. JAS. S. CQTHRAN, Admr. an. 13, 1922. 3wks. NOTICE OF SETTLEMENT Estate of W. H. Moore, Deceased. fn+ion n# Go+floTMonf flnH Annlira tion for Final Discharge. TAKE NOTICE, that on the 10th ay of February, 1922, I will ren er a final account of my actings and oings as administrator of the estate f W. H. Moore, deceased, in the >4 ffice of the judge of probate for Ab eville County a^ 11 o'clock a. m., nd on the same day will apply for final discharge from my trust as uch administrator. All persons having demands a ainst said estate will present them or payment, proven and authenti ated or be forever barred. S. R. MOORE, Administrator, an. 18, 1922. 3t. Soft of Cat-Prico Topics of the Day" Films. Customer to baifoer?Can ' I get redit here? ?fiiiro J fust cut a nick a the nose of a credit customer so don't forget to collect. Customer (with alarm)?How flwut paying in advance? To break a cold take 66. W. A. HARRIS FUNERAL SUPPLIES EMBjkUHNQ and Auto Hetrse Service PHbNES Da J 398 Nifkt 134 If t :/i- ' > .' : . MASTER'S SALE ha State of South Corolla*. COUNTY # ABBEVILLE CouA of Common Plefcs. E. MclLWA#, Plaintiffp againet , W. KELLER, Defendant By authority of a Decree of Sale 7 the Court of Common Pleas for bbvebffle County, iA W State, ade in the above stated case, I trill fer for sal*, at labile outcry, at bbeville C. H., 8. C., on SaiewUy February, A. D. 1922, witfea t&k gal hours of sale the following dec^ ibed land, to wit: All that tract oh ircel ef land situate, lying and be g in Long Cane Township In Abbe^ . lie County, in the State aforesaid, mtairiing TWoHundred (2'<fa) fl&res ore or less, and bounded by lands : J. A. Stevenson, Robert Stevenson, x state of W- C. Chapniafl, Wliifeii eHer, D. H. Hill, John LdaOx W ouglass Mill Road. TERMS OP SALE: CAS&? laser to pay for stents $od papers. THOS. P. TH0M30K jJ in. 20. Master A. C.? $L til \ . Oar T?* Cahn, . . } Two cups sagfur,.two eggs, h$Jf ip buttermilk, half teaspoon soda, tlf cup butter, flour to make stiff iste. Roll thin and bake qoriek, . ' , y . - - ^ ' ,;,V, UltVE> W SUUJb HON OF PAVING ASSESSMENT . . r? ; :?to of South Carolina, ; COUNTY OF ABBEVIHiK. V CITY OP A^BEVtLt^ Notice is hereby' given that undaf id by virtue of the authority given e under a warrant or execution is ied to me by the City Treasurer and iayor of the City of Abbeville*. I ?ve seized ani levied tipfai the ffor'.W wing described j$ro"p&fty to satisfy ssessmerits due to the tHty" ol Ab ;ville by Charlie Janides, arid tfre tid property will be sold f& tfce ghest bidder for cash on Safeftfay i February 1$22, during the. Hfctot $ >urs of eale in vfrdiht of the ouse door in Abbeville, S. C., afed ie proceeds of sale will be applied the paynfent of the Aid paving - sessments, and s ohtl' the torts, this seizure and sale. The property to be sold is dtt nbed ad follows, to wit: Aft that t or parcel of land^ situate, ljrznp id being in the City of Afcbevttle, > the County and State aforesaid, onting three hundred ninety rferto iAt nn JTcrw atiH iwinai)^ i Ferry Street; Ellis Avenue; Or ige Street; and lands, pf J. S. Stark nds of Gertrude Sullivan, and be ? part of the^Klugh property. v J; L. JOHNSON, , bief of Police of Gity of Abbeville. in. 19th, 1922. 1, 20 St.' ' -f tf yu, FJave Your EYES Examined FREE for 10 DAYS. Glasess Fitted Front $3.00 Up. - DR. L. V. LISENBEE OPTOMETRIST 'J : TELEPHONES! Eco 278 Rm. 36+ 3 1*2 Watkinftoa St. Ov?r McMurray Drag Co. ABBEVILLE, 9. C. becoming Glaaes Cod; No MoroX> iiiiiiMVUMiiiniiaii no rax now LUDEN'S 1 menthol cough drops pric* straight GIVE QUICK RELIEF is 4 iW^W/AWMAVAVA. :V *'* ^ ^ m '