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? MA rnmmmam*am\r uumimmamammam?mmmummimuammtm?mmmm?mmm Recommeds CI In Sy I ? Efficiency Engineers Report That Tax jj| Commiition Should Be Given j , More Power and Board of Review Abolished. j . /V V -JJ -1 ' w?-r Abolition of the state tax board of Review, strengthening the state 0: tax commission in a number of ways, .. amending the constitution so as to - allow a. general change in the property and personal taxes and suggestBp ing that more authority be given to ' remove local boards of assessors is contained in the second installment j of the report of lirittennagen ana as-: sociates, efficiency experts, to the; budget commission and the gover-i I, y'XkOr. :?"? The section of the report today takes up the following subjects: Defects in the present tax system; the | .general property tax in operation; ??rl hneinoc? li_ '-f'v tUljJUianvil auu u?u?t HUUU.WV cense taxes in operation; recommendations for revision of administrative features of the tax system; recommendations regarding the tax commission; recommendations regarding the tax board of review; recommendations regarding local assessing officers; recommendations regardthe general property tax; state property tax statistics; state license tax statistics. THa {TPtiPrftl wrouertv tay in ODera tion: The general property tax, as an important source of revenue, and in the form in which it is operative | in South Carolina, meets with unir versal criticism on the part of stu.f: dents of taxation, taxpayers, tax commissions, and tax officials in genXeral. Ii is an old tax, with a venerable tiistory of inadequacy, in;X'. equity, dishonesty, and faulty admin; istration! In Europe, where it first originated, it was long ago abandon in fecent years many nmcrtxau states have also abandoned it, either wholly or as an important source of revenue, after repeated attempts to reform it had proved unsuccessful. There appears on the surface to be i a good deal to be said for the constir tutioilal provisions whereby all prop-1 erty in South Carolina must be taxed at a uniform rate. Superficially, con^derations of justice eqinty^Jr HflHlAvTa -deinand such a limitation of I Khe ta:ang power of the legislature. IV In^raetic e, the chief-defects of the( W tax as it operates in South Carolina, and in Other states where there are HsV similar constitutional limitations, Hf out of this constitutional prottjr A tax on property is uniform only HS^ in name and highly unequal in fact f?: if the assessment of the property p upon which the tax is levied is not uniform. Something' has already been r?.id of the competition for low asgbssments whieh develops between local ?siricts when a tax collected for state purposes is administered by ioc& officials. The assessors, no matter how good their intentions, can, not resist the pressure of their neighbors and electors for low assessments. They often feel that if . fch.iy return proper valuations, their Vfi$trict will thereby be forced to bear a part of the burden of taxation for other districts whose assessors are not so conscientious. They do not, and under the circumstances they can not be expected to, make full and proper assessments of property i in their districts. The powers coniinor? the tax commission have undoubtedly resulted in an improvement of the situation, especially with respect to those corporations J tfcat are directly assessed for taxation by the commission itself. A further extension of the powers of the commission and an increase in its staff wpuld with equal certainty lead to further improvement, and even to the elimination of all glaring inequalities in so far as the assessment t bf tangible and especially real prop C erty is concerned. "Inequalities in assessments of ^ property rarely result from the oyer'assessment of some property, while : other property is properly assessed. They almost universally result from a general under assessment below the legal rate, but with different de. grees of under assessment for different districts and for different classes of property in the same district. Improvement of assessment therefore means not only a reduction JCT.v f s - of inequality of assessment, but more ^ revenue. 2&V' Lack of Uniformity. There is not only lack of uniformV ity at present between assessments S in the various districts of South <Jar. olina, but there is also an extreme lack of uniformity between the assessments of different classes of propg?. erty within each district. Certain kinds of property, because they are tangible and visible, and because their approximate value is generally . * mnges ? stem of Taxes I i 0 known, can not as readily escape valnation at something approaching ^ their true market value as other n [property not so open to inspection. Real estate, lands and buildings, are most subject normally to full assessment. j. In South Carolina it happens that'" i because a survey of the state has not *1 T been made since 1825, and no tax maps are available, a great deal of 0 real property is not on the tax lists p at all, and therefore wholly escapes ? taxation. This is a grave defect not of the law, but eitl r of those whose duty it is to administer it, or of * those whose duty it is to appropriate, j! funds for the effective administra- 1 tion of the law. It should not be necessary to argue at length for the xl necessity of an early and cDmprehen- c j sive survey of the state. The cooper- n ation of the United States census de- e ?partmenf department of agricul- n ture can generally be obtained in * making such surveys, and in bear- 0 ing a part of the expense. The ini- * tial investment would soon be repaid s in increased tax revenue, in the development of greater respect among v the citizens in the ability of their r state government, and in the advan- a tages derivable from a properly con- * [ducted land survey in connection * ! fi-t- lonrlo or?lirtr>l TUfifoT. ! b \VIUI LI HLISJ.C1. XJX. ictuiw, - - ? , | and conservation surveys, and for P other purposes. e But aside from this condition of in- u complete tax lists, it remains true ? especially in the country that real; property is more nearly subject to 0 | proper assessment than other forms j ^ I of rsronertv. Personal property es- j. I "" : v f " - - ,,, capes full assessment in much greater degree, particularly if it is in- v tangible property. TAe personal property pf the farmer consists large- je ly ;of tangibles, and the amount of j * such property is generally known, | ? within broad limits, to his neighbors, j including the assessor. The horse of j ^ the farmer or his piano does not escape taxation. In the cities andi* towns, where neighbors are not so 1" well acquainted with each other's j possessions, the assessment of tangi-! * ble personal property is generally:^ based almost completely on the per- ja sonaT declarations of the taxpayers, ja with ludicrously; small tax returns! as a result. There is considerable111 j evidence in the reports of the tax | [ commission that such conditions are * not unknown in South Carolina. [ In the case of intangible personal I property, the failure of assessment is everywhere much more markecT than c in the case of tangible property. In J South Carolina, the failure is nearly complete. To quote the report for 1919 of the tax commission, pages! 8 and 9: What Commission Says. "A very large part of the wealth of our state is invested in various forms of intangible property and no 1 revenue being derived from it, leaves} tangible property to bear the whole ) burden. Unde^the law, as it now ;x stands, moneys and credits, or intan- j ^ gible property is required to be as-!( sessed in proportion to its value, and j g taxed as personal and real property. {* It is well known that this law has I not been enforced in South Carolina i j to any appreciable extent^ and that \ such intangible property entirely es-! * capes taxation." j* This failure of the property tax to j j reach- intangibles is not peculiar to j -South Carolina, although it is ap-1 * parently more marked here than in j J other states.' The progress in indus- ] ( /inmmarna onrl +Vlo rlovalftn. ! biy anu l.UiitlUb^v.b, atiu btiv UVI v.vf ment of corporate enterprise, have resulted in a great increase in the J proportion in whic hwealth of indi-j viduals on the average consists of I such intangibles as stocks, bonds,! mortgages, patent rights, copyrights,1 money and bills receivable. The fail- i ure of the tax in South Carolina toi reach money and credits is explained 5 by the tax commission in the report: cited above, as due to the fear that! its taxation would drive capital from j the state. This is a justifiable fear, j but even if it were absent, and seri-l mis attempts were made to collect L the tax^ the results would prove dis- 1 appointing. Intangibles, because: ^ they are intangibles, are bound tojj escape taxation. They can be so' readily concealed, ic is difficult to j trace their ownership. It is so easy-j to transfer such property out of thei^ jurisdiction of the state, that under j the most favorable circumstances, i ? and with the most moderate of taxes, j * intangible property, including not j j only money and credits, but docu-!, mentary evidence of rights to proper- j , ty or income in all its forms, would' largely escape taxation. The provision in the civil code j whereby credits are defined "as the; ? remainder due a party after deduct-; ing from all legal debts and de-;g Imands in his favor, the amount of all j , legal demands against him, whether] ayable in money, labor or other [ 1 aluables," (code, Section 2G5) re- j ults in the taxpayer, if he reports redits at all, reporting merely the xcess of credits over debits. With- ^ ut inquisitorial inspection, no means ; available of checking up such re- , arns. Permission ft) deduct debits j in nmpfire nermission to j AAA t vade taxation. L Operates Unjustly. ^ This failure of the tax to reach itangibles operates unjustly as beween various classes of individuals. 1 'he farmer pays taxes on the value 5f f his land, his barn, his cattle, his low, his house. Th(' city dweller H. f modest income, who owns a small pi ome, pays on his home his share of axation. The wealthy city dweller, rhose income is wholly from wealth 1 J /./vmftraffi CPPUrftieS. if he J 1V^51CU 111 .pWMVV www ^ ves in a hotel, can wholly escape 1 axation. 1 The provision in the constitution ? hat all property shall he taxed three I lills for school purposes would, if L nforced to the letter, yield much' || lore revenue for school purposes! If han the state is willing to spend. In p rder to keep the revenue receipts p or school purposes within the deirable limits, it has been necessary o tax property at less than its full ^ alue. Although the constitution ' equires all property to be assessed ra t its actual value, the actual situaion is that the tax commission and he other tax officials operate on the sr asis of obtaining: an assessment_of w roperty at varying rates, but, gen- ^ rally at 42 per cent, of its real val- w e, but in failure to assess it at as 5* P< iuch as 42 $er cent, of its full value. ^ )nce this departure from the letter tl ?'--1- ,3 c Tfl f the law receives wnai cwiespuauo; ^ o official sanction, it is not surprising u: hat difficulty is experienced in keepng the departure from the law within the limits desired., i < e: There are still other reasons which j k xplain, if they do not excuse, false4* jg eturns and underassessments. Un- | c< ervaluation by some taxpayers! k< hrows an undue proportion of the j n' ax burden on those who report their; ** roperty in full. If all undervalued ! ' in tViA same oroDor- i UCU PXW^VAVJ ? ^ A ion, the revenues of the state would! j >e obtained with something ap-j t! roaphing rough justice, the only t( iifference being that the rate of tax- k tion would nominally be excessive, t{ although actually reasonable. Un- k lervaluation on the.part of the com- ^ ounity in general makes undervalua-j jr ion on the part of individual tax- j a >ayers an essential weapon of self- j V lefense. , - c?' Proper Tax Basis. . j ** Even if the general property taxj ould be properly assessed, it would j 0 till be open to serious criticism.j t] The proper basis for taxation is ac-j s* :ording to ability to pay. Although! h he amount of property possessed is t d me index of ability to pay, it is not| s >y itself a satisfactory index. One. ^ nan may be gaining a great income, | e tlthough he owns the same amount ' u >f property as another man who! o jams but a bare pittance. The farm-1 n >r whose cotton crop is destroyed. AT.- nmarnl novo 95 Tttlinll taX : ^ jy LI1C JJVll VTCCfU mder the present system as the; ? 'armer who is harvesting a bumper] 0 :rop. The professional man, or the i j* luperintendent of a factory, who j o leeds no plant or equipment to gain i i substantial income, escapes taxa- a ;ion, whereas the merchant who has * .mall sales from a large stock is i ;ubject to a heavy tax. The man j t vho invests his surplus income in; v angible property is subjected to tax-! s ition. The less desirable citizen who j * ipends all his income as quickly as j ; le earns it, wholly escapes his share i >f taxation. ' . Even if property were a good in-1 f * ' 1 O i , ICX 01 taxpsymg auiu^, a w , j personal liability to contribute to the 1 j government under which he is domi-1 1 jiled should be measured in principle j < >y his net property, the excess of! j lis gross property over his liabilities j ^ ;hereon rather than by his gross; j jroperty. If a man holds title to \ i louse valued at $10,000. on which j ;here is a. mortgage of $8,000, he 1 ! should pay taxes only on his equity j 1 )f $2,000, especially if under the tax : 1 aw the mortgage holder must pay { j :axes on the mortgage as $8,000 of j . )roperty. South Carolina relies too much on he general property tax, to the neg- i ect of other suitable sources of rev-: < mue. As the budget of the state in- j ureases, the tax rate on property is j iorced up higher until it is in dan-' ;er of becoming destructive. More >ver, the inequality of a tax is not j ;erious unless the tax is heavy, but ! the evil of an unequal tax increases1 in approximately geometric ratio j with each increase in the amount of! the tax. Little License Tax. Corporation and other business li-; :ense taxes in operation: The rev- ! 'Ttiif received from corporation and j other business license taxes is much mailer in proportion to total rev- j (Continued on Page 7.) Uncle Walfe Siori/q) 'tit A GREAT HELP &T .SUPPOSE you do your own JL washing^ ma'ara?" inquired the edy stranger. "Yes, T do, although I don't see that 's any of your business," reled Mr.?. Curfew, with some warmth. "I suppose you'll be telling me that mmm you're collecting 1 glgg statistics for a Kernr'tx^nmnrtt VlTJ reau, or maybe IB are inter_ Will don't concern an<* ever^ or tw o somebody >mas aIon? asking impertinent qnesons as to hovr many children I have, id my maiden name before I was or*/I vrliafliai* ?neon!fr t the family. "I'm sick and tired of answering ich questions. If my old friends anl: to dig into my family history, 11 give them all the information they ant, although I raty consider their Humdrums in bad taste, but when a ; erfect stranger comes aloag and nsK-s j le if I do my own washttfef feel that i le line must /be drajSkmewhore. very Jack in office ^slP^estions. It | sed to be that the assessor would i )me to the door politely, and Inquire j ow many dogs we kept, and take our : sfimate of the value of our prop- ! rty without looking as though he J Dew we ought to be prosecuted for i T, T>?- A. M aXt Va f- Irn S\TTT y erjury# dul nuw hc uiuoi auv>y mv < >lor of your grandfather's side whis ers, and if yoy tell him that you keep j 0 dogs he goes out and looks under i ie house, and In tfoe barn, and when J e comes back he warns you that the ; enaltles for giving false Information re severe. ; "Mr. Curfe^f says that (he next j me the assessor comes, he is going : > throw him over the back fence and > ick- him down the alley for a dis- j mce of seven blocks, and I hope he'll j eep his word." "I didn't moan to offend you." said ; ie stranger. 'Tin Introducing a wasR- j 1 g powder that saves half the labor, j ad dispenses with soap altogether, j 71th this marvelous powder a woman i an do the week's washing and have j or clothes hung on the line, inside of j pro hours." j "Well, mister, yen take a package f your marvelous powder down to ; tie creek, and give yonrself a good j crubbing, for you look as though you j ad been fishing out of somel>bdy'$ j ustbiiL Tviv whiskers are full of awdnst, anu your face 'is covered rith grime. li you were introducing ituminous coal, there might be some xcuse for your appearance, but a lan who is selling washing powder ught to be like the'driven snow, or obody will have confidence in film. "And I wouldn't lmve anything to !o with your washing powder if you ffered to bring me a wagonload for wenty cents. I make my own soap f lye and grease, and although it sn't indorsed by the crowned heads ?f Europe, or by prelates or vice piesdents, It's the best soap ever made, .nd I know the ingredients are wholesome^ even if they don't comprise larks and buds and healing herbs. "When I use my own soap, I know he tilings I wash won't be any the vorse for it, but the washing powders sold by agents are made .of dynamite md lunar caustic, and a garment once vashed with them will never be fit o use again. "Last spring I was feeling too poory to make the usual batch of soap, >0 I bought a package of washing iowdei* from an agent who liad his ?<T*1" <?'?Hmnri!als showing )Ol*JiClS 1U11 ui I that he was a man of high moral character. It happened that week that ill of Mr. Curfew's white shirts were n the wash. Mr. Cm-few is very par* :icular about his shirts. They must 3e as white as arctic snow, or the way lie raves around the house is a disgrace. Well, I wish you could have seen those shirts after they were crashed. They had an old gold color, and have been getting yellower ever since, and Mr. Curfew never sits down but he speaks about it and makes things uncomfortable. fnrtrilA fllong "SO you imu ut uvl wu..v ? and sell your washing powder to some woman who doesn't know how to make good soap." World's Supply of Nitrates, The world's visible supply of nitrates is estimated at 2,102,000 tool. The Type. * "" ,r i--'1 n-Vian cho TMflP. **l neara inuuei sum ? UWU MMV ried that she had selected the very flower of her admirers. To what particular bloom did she liken him?" "At first "she thought he was the pink of perfection, but when the baby came to claim her attention, he was just a mere poppy." Neptune's Laundry. "I frould like to see the wash off th sea." "The best time to do that ought tc be when you are crosafng t&i llna." NOTICE TO CREDITORS. All persons holding claims against the estate of Rosannah . Paysinger, deceased, will present same duly attested to the undersigned, at Newberry, S. C., R. F. D. 7, on or before December 1st, 1920. u;v,lrv,rt,r Po xrcinrvnr J. iiliVHV J J. U J As Executor of the Last Will ami Testament of Ttosannah Paysinger, Deceased. Sept. 21, 1920. Rub-My-Tism relieves Rheumatism, Neuralgia, Sprains.?Adv. ELECTION OF POLICEMEN, STRET SUPERINTENDENT AND CLERK v AND TREASURER FOR THE YEAR 1921. The Town Council will elect at the next regular meeting of the council, to be held December 14th, at council chambers, one Chief of Police at $1380.00 per year, payable monthly; four policemen at $1,250.00 per annum, payable monthly; one Street Superintendent at $105.00 per month; one Clerk and Treasurer at $115.00 per month. Each member of the police force will he required tc pay for his uniform. Mail all applications to the Clerk and Treasurer to be opened at the meeting as stated. By order of the Council. J. W. CHAPMAN, Clerk and Treasurer. 11-26-ot. To break a cold take 666.?Adv. A few doses 666 break a cold.? Adv. FOR SALE As I am leaving the farm I offer flip foil/wine at nuction at mv home Tuesday, December 14, ?t 10 o'clock: Mower, rake, grain drill, harvester, cut-a-way .and smoothing harrows cultivators, guano distributors, weeders, one and two horse plows, tw< practically new, two horse wagons buggies, Ford car, one each splendic horse and mule, two fattened hogs three Angora goats and quite a bi of good corn and fodder. ' B. L. Dornink-k. ll-30-2t. 666 breaks a cold quicker thai any remedy we know.?Adv. "Gets=It" Wonder '? > f " . . Cora Peeler i Just 68 Good for Calluses. Money , feck frit Fails, Don't bo bossed through life by a pesky corn or callus, Don't let a corn teil you when to sit down. Don't wear shoe*.too large for you because.a corn says you I must, Got l td of the darned thine. *' "Peel the Whole Com Right Off ?nd bo Rid of It" V ' It's a revelation to cora sufferers, the i wonderful way tiat "Gets-It" banishes i corns. Spend two minutes?tbat*E alt?to i apply 2 or y drops to any 6orn or enllbs. ? The pain will stop instantly. In xv few" j second* the corn dries right o?. Sonn it ha9 loosened so you peel it off in i one-complete piece, root an** all. ' "Gets-It'ls sold by all dr.iptrists; money ; hackon request", costa but a trifte. Mid. I by K. tiawrence A Oo., Chicago. ' ! Sold in Newberry and recommend j ed as the world's best corn remedy b; j W. G. Mayes and P. E. Way. , | Tired I "I was wetk and run-down,". i pi relates Mrs. Eula Burnett, cf A Dalton, Qa. "I was thin' and SgJ Sj just felt tired, all the time. ro I didn't rest well. I wasn't foj ever hungry. I knew, by EJ this, I needed a tonic, 2.nd as there is none better than? K Thn tt/nman'o Tfiilin I f'M I HO If WIHWIl U I wsnu gg ^ . I began using Cardul," Jj g|, continues Mrs. Burnett. ^ "After ray first bottle, I slept M better and ate better. I took g four bottles. Now I'm well, gj feel just fine, eat and sleep, ? my skin Is clear and I have "A gained and sure feel that g Cardul is the best tonic ever w made." |S Thousands of other women ft * m ?* ittcf nc ra fsuave iuuuu vmuui _ Mrs. Eurnctt did. It should jtf help you. H At all druggists. j\ ,_bbbs TAX NOTICE, The books for the collection of state and county tax for the year 3920 will open from October 15th, 1920, to December 31st, 1920. Those who prefer to do so can pay in January, 1921, with 1 per cent.; in ^ February, 1921, with 2 per cent, and ^ from March 1st, 1921, to March ^ 15th, 1921, with 7 per cent. The County Auditor ha* made up books by School Districts and it will n be necessary for taxpayers to give! ~ each school disrict in which their j 1J property is located. N The levy for 1920 is as follows: }_ Mills i D State 12 Constitutional School 3 Ordinary County Good Roads 2 e: Road and Bridges ' 1 , Deficit 1919 Vz id Bonded Indebtedness of County *4 ! , I Court House Vz ^ i j Back Indebtedness % | Jail Bonds % ! Total 27 The following school districts have - levied the following levies for spe- d ; cial school purposes: d Mills' 1 i .'District N' t, No. 52 15 p j District No. 14 ' 18 d : District No. 19 14 c . J District No. 26 : 13 u District No. 30 ?.... .. 12 f District No. 58 *?. c Districts No. 22, No. 39 10 a District No. 2, No. 7, No. 13, No. 15, No. 16, No. 17, No.? : r if Transfoi Into St i ' ' " \ 11 by eating' th E ly nutrition wheat and >; ley I it _ | urape "When work c j for reserve | food meets ! Yet Qraps=Ni bly the mos j of prepared < I. | Made by Postui j Battle Cr I ' : i ' ' . . zsssts ee. Take ctz N.' i JUST TRY 17 /.::D OZT: &t.r rr.Ti.:j Icsur h?cd?c>.7, llrs'J, <!?r.%-22i6W?%*fcc'-*o?iao-cii | npROUCLE IS, your ,sy. can't get .rid cfv Tiii:, ell, cii:. . cr.icrncl I i:ary k.\'z:iv~;r cen;! y:.r^zz c:i;j bowels c.:d j red ; Nature'sF2c:ncdy il\II IVjIcL:) r.c.: c:: j'iver, bovvch end c.ct: kidney.:, net icrcir/ / ing end ?:rcn';the::?:%.~ these . Tfc prompt relief csiulrcil, loctlnr; benefit. Mil. Natorc": Jiemedyvlli eel j>ror::*:ly, there !ro jmldiy, zb rci::!?, tlyou .viiitlnr.k t self hue come to i'.c rc.cnr end b doing I rant *5 -<;.: Y^urelIvy / saLeiczttok? f i I ? tt sold Gudi tinted S^=~=: * ; ?iid :ecorntac:icled >:y your 'JruogisT"-*--? I _ __ c i i a _ j . "Felt Like i Man and Wife, All Run(Were Greatly H ; WIFE and I, after a hard * ItX 3PrIaS on the term, were tired and run-down," gars ? i Hr. E. B. MuJfcey, or Koute x, Acwonu, j Ga. MWe neither felt well. I knew my blood was bad, as 1 had little boils -on the back of my neck. "We felt we needed a builder. We had heard of Ziron and thought it must be what we needed. It certainly j wag. We took it faithfully, and after fl! a week or eucl* a matter we began to I! (Ml Iwttsr, Ujr wU? Mt like coolting, J J 18, No. 20, No. 23, No. 25, No. 27, No. 31, No. 33, No. 36, No. 41, No. 42, No. 43, No. 44, No. 45, No. 47, No. 48, No. 49, No. 50, No. 55, No. 5G 8 * f \r r \ /* istrict iNO. ? o istriets No. 38, No. 57 5 istriets No. 4, No. 8, No. 9, No. 11, No. 12, No. 34, No. 35, No. 40, No. 53, No. 59, No. 60 ^ istrict No. 6 3 istriets No. 3, No. 21, No. 24, o. 28, No: 29, No. 32, No. 37, No. i6, No. 51, No. 54 2 istrict No. i.0 1 A poll tax of $1 *a3 *ieen levied n all male citizens between tba Ejes of 21 and 60 years, except thow Kempt by law. ' A tax of 50 cents is levied on all ?gs. ? ** 1 "11 - 4- - 1 J..J l'ersons I1UD1C LU tuau uui^ way ay a commutation of $6 from Oc)ber 15th, 1920, to aMrch 15, 1921. C. C. Schumpert, Treasurer c." Newberry County. The heirs at law of T. L. Wheeler, eceased, will sell to the highest bider on Wednesday, December 1, 920, at his late residence, all the ersonal property of which the said eceased died seized and possessed, onsisting of wagon, two mules, farm 1--. L-1J J mpiemenis, nousenuiu aim & urniture, corn, etc. Terms of sale ash. Sale to begin at 10 o'clock . m. . Heirs at Law of T. L. Wheeler, Deceased. r?w> L 111 1 Vg/Vs/VJL I \ * 1 !' rength at pleasing- , ls blend of malted barkiMutc >r play calls force, this .1 * -" the require ' . * - - . .- ' . r r.-. y. / - J ats is probak economical . :ereal foods. \ . r/-\ ; ' . ' V ' - V . ? vn OCrv Iric* A A VU*4 *yi_f j i . eek,Mich. . . . ' \ .... < ' ' t i' ' ' '/' * " * - , < nKZ^VMBOMMHMHBflMBBBMBHIBI '"4 /' \ - *x .'' ?, *" Vi! 'it, < v * *> *" "*1; .'^ J3^v ? y , \. t anight . & i ' fi-l in lira ir-srLr^. That vlof?V* '.Lit Icc&tf r/1'2 be rculUstl Cm. r^ia is ^fck . o crr-sr.2 2Ct3rJinC?l? ^^^nBaBSg " -. rn?l * ^JHL ' . w.i.??. i~> lli^ V.'tD.'i'.. ffi^H^wN^inraMlwRy h letter you , Li::ercyer7 Trcr. r? r.albsmly o: ; a v. wi%# * /fffttfnnHw1 Mo lal:i j 'jgjMmMHBB - * : bc / / S CO., Drurgists ___ -j Eating" Down from Farm Work, 'elped by Ziron. and I sure felt like mating. "Ziron sure did us good. It mtdt us both feel stronger and better tai the fall work, which everyone snowi is 'some work' on a farm. My boiU began to dry up, though just At first 1 they seemed worse. I "We are much better and can highly recommend Ziron, and gladly do so foi j It sure did usf good." M Zlron it- a safe, reliable, tonic xaedfr J cine, good for men, women and child| ren, when an iron tonic is indicated. jf lit is easy to take and contains if J? habit'foraiiB* drugs. /. .? Asi: yaur druffUt ir jM?Ur, ^ * * - +J* ,^'iS.