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DON’T tobacco sprr and S M O K G Your Lifeaway! You can lit cured of any form of tobacco usint; easily, be made well, strong, magnetic, full <1 new life and vigor by taking NO-IO-BAC, that makes weak men strong. Many gain ten pounds in ten days. Over 500,000 cured. AH druggists. Cure guaranteed. Book let and advice FREK. Address STERLING REMEDY CO., Chicago or New York. 437 A “CHAPTER OF LAW.” Mr. I.ittlojolm (ilvea \ HluHhle Information (.'onceriilug Assessment. ! Ledger:—In your articie a “Chapter of Law” you Looking Your Best! Editor entitled charge State board of equalization with injustice, unfairnetM and law lessness: Because, 1st. It did not receive, invest! gate and pass on the tax return made l>y the mills to the county auditor. $1 000 or $000 I think theae question* would ntOurully come un der the head of investigation. The editor has complained veiy much at these questions and says they aie searching and imper- tinant, insulting to business men and j meddling where they had no business j I expect they did make the tax d< dg i era squirm and say hud th*ngs, but ' all the same, they were not thrown j in the waste basket. One of those blank forms with its searching ques- & CARPENTER tions brought to light the snug little 2d. Changed the time of assessing ! g m of four hundred and eighty the four photograph is your representative Olt should show you at your best. Y ant CABINE L'S, $:i.50 per dozen JOHN GREEN. REMEMBER I sell Dry Goods, Shoes, Hats, Caps, made-up Pants, Shirts, Groceries, and a general line of | aiiow meTo" say* that it w merchandise, all cheap for cash. I make shoes a specialty. 1 have just received a lot of the very finest cheese. Yours for business. I. M. PEELER. l^or Building and Plastering Lime, Coal, and Plaster Hair, Piaster Parts, Bosendaie Cement, Portland Cement, Dynamite, Blasting Powder. Fuse and Dynamite Caps, call on Limestone Springs Lime Wfprks CARROL.L & CO.. Lessees. Telephone f»7. Ninety Per Cent. of all chronic headaches are due to eye strain. Go lo l»r. (JrlHIth at the Cheroki • i )rug Co’s, and haveihe de fect In vision cometed and thus he Quickly and Permanently Cured. Glassi s liti -d with scientific accuracy and all dlst asesof the i'lye, F.ar, Nose and T hroat treated according to the latest and most approved methods. Beware of Traveling Frauds ! ! Dr. C. T. LIPSCOMB Dentist, Office over R. A. lonea & Co.’s Store Can he round at office six davs in the weet G. W. SPEER, w A T'JT O I* IV IS Y-A T-A W, GAFFNEY, S. C. Office in Auditor's office at Court Mouse. WALLACE & OTIS, LAWYERS. Office upstairs, between It. A. Jones anti Davenport. Phone 87. J. E. WEBSTER, A.t i ornev-A t> w, fficem Court House. (Probate'Judge suffice Gaffney City, S. C. Practice * in all tne ooarta. Colleo- tfons a snecialtv JAMES A. WILLIS, APrOKNEV AT LAW. O A. EC f-c Csi EC "V , W. O. Notary Public In office. Prompt attention given to aL business. Office over K. A. Jones A (Jo.’s store. D. U.Duncan O. P. Handers. W.H.Hall.Jr DUNCAN, SANDERS & HALL, Attorneys-at-Law. Offi U ’eollr, -W'* fit Ho •• Btor» DR. J. F. GARRETT, Dentist, Gaffney, • - - S. C. Office over J. R. I'olleson’B new store in office from 1st to 2Htb of each month : H Black and White.” “Blai'U and hlnr’ Is the name of a new system of drawing In crayon, so s'tuple that any one can learn It. Any sort of picture can Is 1 enlarged to any size; landscapes sketched front nature or sM- houettes drawn from life. A pupil who has never had a lesson ls*for« can make life-size portraits In from one to three weeks practice. A child eight yours old can learn. Hy this method evofy family can have llsown artist. There are no failures. Large classes wher ever presorted. You are Invited to visit the studio and see for yourself. Over ion draw ings on exhibition. Each pupil Is taught sep arately and success assured. Portraits made to order strictly freehand work. Htudlo over O. E. Wilkins' Htoro. from the Int of January to cover preceding year. 3i. With injustice and illegality, it assessed the stock instead of the buildings, machinery, etc. 4th. With injustice and illegality, it assessed the stock at its market instead of its cash value. 5th. The comptroller general sent out blank forms with impertinent and searching questions to the mill managers As the representative of Cherokee county in that body, a lover of justice and fair play, and personally interested both as a stockholder and friend to these industries, I deni each and every alligation in your complaint. Before considering the complaints pas very gratifying to me to find the State board of equalization composed of gentlemen of broad and liberal views contrary to my expectation, for I feared a partizan body with its power to it jure Also to call the attention of your readers to article 3 of the * law, where it says the board is to j receive, investigate and to pass on re- j turns made to the auditor and to ob tain uniformity, is authorized to adopt and promulgate such rules a’d regulations as may be just and * q labie. In answer to the first count of the indictment, the board did receive, in vestigate and pass on all the returns made to the auditors as will appear by reference to the assessment as passed on or fixed by the board and return* d by the comptroller to the auditors of the counties where the plant is located to be entered in hi~ books. Now we have one word on this clause of article 3. that means a great d*-al, to-wif: 1 iiv.-stigate—and perhaps the hoard didn’t know th* definition. What does it mean? If not to look into and see that these returns covered all the property of the mills liable to taxation were just and equable as to each other anu as to the other taxable properly of the State? Some of the returns laid before the board by the comptroller general showed an assessment of only 20 per cent, others 25 p* r cent, on up to MA percent bv a mill in Cherokee count', cn t he i capitalization, liease tell us now these conditions were to bo adjusted without a thorough searching or diagnosis of each case before being passed on. Count No. 2—The editor of The -dger is mistaken in this count also. The board did not change the time of assessing. Ir could not, had it wanted to. But the mill managers were asked to give the value of their stock during the preceeding year to assist in the assessment to be made. Count No 3—The editor is again mistaken, for the board did not as sess the stock of the mills. Some of it is owned in New York. Massachu setts and other states. Only the per sonal and real property of the mills pay taxt-s, the stock or shares of mills located in this state are exempt. Count No. 4—I must confess I do not know the difference between cash value and market value, but it appears to me there is about as much as between tweedledee and tweedle dum. Count No 5—To execute the pur pose for which the board was called together, to-wit: Equalization of thr t* xiile industries etc , it became necessary to have information not given in the returns laid before us. To this end the comptroller was au thoriZ’d to send the blank forms witn the searching questions complained of, to the mill manager* (of the na ture of which your readers can now form their own opinions). By looking at them carefully you see they virtu ally resolve themselves into two questions, that is, numbers of shares. and average market value in 1900. The par value of cotton mill stock in this State, I be lieve of every mill, is $100 and only five issued any bonds. What were answers to these questions wanted for? To get the value of the plant for assessment. How was this to be got by those questions? By multi plying the nu.ob n r of shares by the average market value. To illustrate: A mill owner sells 2 000 shares worth on the market at $100 This shows the plant is worth $200 000, or if the market value of th*- stock is $200 the plant is worth $400 000. Just the same a» if you have 100 acres of land worth $10 per acre, the hundred acres are worth $1 000 If the market value of the stojk was less than its par value, then the worth of the plant was proportionately less. This stems to me to give a fair and just basis for the equaliza tion of tiie assessments of these in dustries. What comes of the returns made to the auditor? Multiply the market value of the mill as shown above by 00 tier cent.. Take first ill- lustration, $200 000 by (10 per cent, gives the amount at which the Htute board passed on the property. If thiH gives an amount greater than that made before the auditor the auditor raises the figures to that nmoarit on the machinery and build ings If less, he reduce* to correspond. By this process the 100 acres of land wtndU imtmu 10 j.er cent. thousand dollars not taxed before. Many others sent out did not return empty handed. AHogether they brought in an amount aggregating quite a large fum. now added to the tax list, after deducting the over-as sessment of mills above the 60 per cent basis The board adopted 00 per cent, of toe mantel oi cusii value of the mills, as fair to one another, and as fair to other property in the State, which met the approval of mill men present, and they thought it would be satis factory to the mills generally. In a former article you endorsed the as sertion that other property was not assessed at more than 35 per cent, of its market value. What says the taxpayers? Some real estate off the railroads is selling now for even less than the assessment made three years ago True, capita! and labor have rights peculiar to ♦heTn^elvi-s, but both meet or should meet on common ground and perfect equality when it comes to paying taxes. , Of the 117 cotton mills in the State a large majority responded cheerfully to the in vest igat ion of the board and showed a willingness to bear their share of the burdens of taxation, o; which 1 am glad to include the mills of Cherokee county T. M. Littlejohn. >!< j£j! Our store offers you the fruits of our tact and good judgment in gath- ering the best and most reliable goods. The point to be made is, that the growth of great retailing is a vast public benefit. We and the public are natural partners. Together we will solve the question of how to make the buying power of money greatest. <,V* Men's Suits and Overcoats. We are making a greater showing of the famous “Vitals” brand of Clothing than ever before, because we find that it gives better satisfaction than any other make. It has more style, is tailored better, and keeps it shape longer, and, above all, is permanent, perfect fitting. h Yelv«-t lit-iiiiK. Q iite a number of Cherokee farm ers have been experimenting this ' year on a small scale with velvet beans. Most of the beans in this county ! were planted about the middle of | June. The growtli of the vines has I been vigerous, they have a beautiful bloom and have put on plenty of beaos, but they are so late it is not likely iha’ any of them will mature It it however thought hy careful observers, that if the beans he planted a* early in the spring as cotton i- planted that Uiey will probably mature a crop of beans. Some think that the immense growth of vines, which can he used eiiht r for forage or to fertilize the land with, will make velvet bean culture profitable in Cherokee. We trust that our farmers will try them again next year for what th* writer has seen of th* m he has con fidence in the velvet bean becoming a paying crop. A New tCntcrpriMe. Mr. W. 1). Howe, of Courtland. New York, is in the city and has rented Mr. J. W. Bridges residence which be will occupy next week, when his family arrives. Mr. Howe is Secretary and Treas urer of the Taughannock Emery com pany and comes to Gaffney for the purpos* of erecting a plant and wi 1 becin the manufacture of emery wheels in this city Galloey ge-s this establishment on aceount of the presence in Cherokee county of a ti> e quality of corundum which enters largely into the composition of ( til ery wheels. We extend to Mr Howe a real southern welcome to our new city and trust that tie and his family will be pleased with their new home and that iiis business enterprise will overfi jw his most sanguine expecta tions. Dr. H'iII’m CoukIi Syrup In umiut-Ntiuimhly the most remarkable renedy ever produce.I for the cure of throat and lun^ troubles. It has cured thousands, and has done wonders iu many cases of Incipient consumption. Wear the Vitals” Brand. Come and examine the goods and get the prices; that’s the only real way to judge values. SHIRTS, COLLARS, CUFFS and all the odds and ends of dress which helps in giving com f ort and satisfaction. Plenty of variety here, ties, sox, handker chiefs, underwear, gloves, etc. The celebrated Lion Brand shirt, collars and cuffs in new fall patterns. One shirt, $1.00. Two collars or 2 cuffs.* 25c. HAT CHAT because THE SHAPE IS GRACEFUL THE SHADE IS BEAUTIFUL THE QUALITY IS RELIABLE THE PRICE IS ECONOMICAL to $3. Children's Sheas. For Sale £Mr~Adverttseiijcntt> under this head will be Inserted for one cent u word each Inser tion. No ad Inserted for less than ten cents F OR SALE OR KENT— A small farm with nine room lions*- just outside of incorpo ration; or house and lot w ithout farm. Kobt. R. Wilkins. Oetls, tf. F OR SALE-Good seed Blue Straw Wheat at II.U0 per bushel. Apply to J. (J, Lit tle. Oct-15 4t F ob’ SALE Mouse and lot of 2 7-10 acres on Mill (iap Road, just outside GatTney city limits, for cash or on time. Write to Mrs. S. A. Nance, Spur tan hur>r. S. 0., ortoStanyarne Wilson her attorney, Spartanburg. S C. 10-IH-tf F OR SALE Old newspapers for sale at The Ledger oltii-eal ID cents a hundred. F OR SALE—One house and lot on Smith St , m ar First Baptist church; two houses and lots on Huford St. Apply to J. A. Willis. !l-24 For Rent. F or l< RENT A two-horse River. F G. Stacy. farm on Broad - 9-lh-tf We have just received a lot of the famous Utz & Dunn shoes for children. Parents who know the remarkable wearing qualities pos sessed by these shoes will have no other. If you have never tnedf them come in and let us show them to you and explain their merits, The cheapest shoe for children on the market. Price $1.00, $1.25 and $ 1.50, according to size. Children's Coats and Cloaks. The fad for the picturesque in juvenile fash ions has in no wise diminished this season. We have just received a select line of chil dren’s cloaks in blue, green, red, brown, ox ford gray and tan, with and without capes . Price $ 1.75 to $6.75. Carroll & Carpenter, Wanted. W ANTKIi The public to know 1 lint I am M-ct-lviiig dully sldpim-nlN of the cele brated York River Oyster*. Families sup plied. Julian vV. Ltpseomb. ln-*-lf ANTED Will pay highest cash price for green salt hides. 5* 30-tf t'l.Aity A Kenokick. Money Loaned. L OANS on Improved farms for a term of years at seven per cent, interest. No commissions. For Information apply to J. C Jefferies. Ally at Law. 12-18 to Oct. 1H, 1!»01 Money to Loan on City and Farm Prop erty and Mill Stock. JAMI£» A. Macherel, Ham Rolls, Full Cream Cheese, High Grade Coffees, at Ezell’s. F. o. Stacy, President. J. G. Wardi.aw. Vlet.-!V**fcJ»(*i». THE NATIONAL BANK OF GAFFNEY. CAI’ITAL, (150,000. 8UKPLUS AND I'UOFITM, - 10,000. fe4tnte. Oountjr nncl Oity 1 K-ix»t.itory. Deposits solicited from Farmers. Merchants. Manufacturers and >th* rs. F. <-rv aeriwis ucsliit Ion extended to customers that their business and rcspouslhblly w i: wui [foN’s French Periodical Drops Attorney. J. E. Phone EZELL. 132. I Strictly vegetable, perfectly liarmlesH, sure to accomplish DLSIKtil) RESULTS. Greatest known female remedy. Ih-waroif nmntrrfeP* and Imitation*. Th*-genuine 1* put up only In p tun with fan-.lnn*• xlvnuiarc on »HU* of tt'• holMe thua: *W y 'Nr Heud for Circular to WILLIAMS MrU.CO .-tKilo Agent., Cl***-Ian*],utno. CAUTtON Fur sale Itv C litTukoB I)rug C’o