The ledger. [volume] (Gaffney City, S.C.) 1896-1907, October 18, 1901, Image 5
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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