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\l UlTOltS Ml IttrlLY lNsTlUCTlh TO l AHHY otT LAW AS \oW ON sTATl'Ti; HOOKS. State Tax ( (uninUsUiii Kxplaln* How I rroneous Impression lias lUvn < iratr?t In Minds of Auditor*. Columbia, Sept ?Thrn? seem to ha a tola' mlsundctstanding of the matter o" the taxation of haul this yeaFand In some quarters the Idea apparently prevails that a new meth? od ha* been ordered by the State tax commission. This Is entirely erron eeus, for the tax commission is simply Instructing the county auditors to fol? low the law which has been In exist? ence for many year* and to assess the tax against the shareholders after de? ducting the real estate. The banks pay the taxes on the shares of stock and the shaieholderi, this being per? mitted under the law, us has been the custom for several years. For Instance, In Greenville county the value of the hank:* in 1915 was ti.9f1.U48. and the assessed value for taxation was $95*.46?, which is a basis of 4i. 1 per cent. The value of the hnnles for the county last year, 1914, was fl.t40.215, and the assessed valu? ation for 1914 was $869,750. The In? crease In assessed value in taxation agtinst banks In Qreenvllle this year Is Iii.710, and this is accounted for in two ways. First, $22.220 of this rep? resents actuel increase in value, either In capital stock or surplus, and the rest, $11,490, is accounted for by the placing of the banks of Greenville on a basis of 48.1 per cent for taxation Instead of only 41, as thoy were In 1114. The raise to 48.1 was made be? cause Spartanburg and Anderson banks are assessed on this basis, and this la the basis which the commission la using in getting* all bank assess? ments. The 4 8.1 per cent is the basis throughout the State, and some bunks which have been assessed at 60 per cent, or more are reduced to 48.1, and some which are way under are raised In the manner of equalising bank as? sessments. In ftlcltland county, where the banks have never been under a 60 per cent basis for taxation, the assessed value last year for taxation was $1.351,210, on a value of $2,830,765. In spite of the fact that the Hlch'and banks were reduced from a basis of It pee cent, to 48.1 In uniformity with ths rest of the State, the value for taxation this year Is $1.492,109, on a 1 value of ft*, 101,10*. all of which Is duo to the increase in bank values in the county. Had the amount of capital Invested In banks and the surplus not frown the banks of Itlchland county on the returns of last year would have factually been reduced $130,516 for tax? ation, but the increase in capital ami surplus accounts for the lncreuse In the taxable property. ? >ue official pointed out that there was ever $1.000,000 increase In the amount of money Invested In capital stocks of hanks In 1914 In spite of the hard" times brought on by the war and naturally the taxable property of the banks has been increased in that proportion The public has an idea In some quarters that they are being taxed for their bank stock differently from what they have always be. n, but this la not so. Tho taxes are assessed asulnst the shares r?f stock, but the bank pays the taxes this year, us they have been doing for years. The following letter sent to the au? ditors by the tax commission will serve to celar up this matter in tho minds of the public Mr M C FHtiftSj Counlv Auditor. ? bester, s. C.?Dog* Sir: Wo are in receipt of y.?ur letter of tho 22nd in? stant relative to bank returns. it seems from your letter that no real estate owned by any of the banks in CSsttttt attests Is assessed on the tax duplicates, us required by law. You ask whether or not the returns for? warded you by the tax commission in? clude the real estate, or is the real estate owned by U*. banks to be de? ducted frofn this return and the bal? ance t<> at gggtggtd against ths share* holders In reply I will say that Section : r. Of the Code provides the manner in Which tuxe^i rdiill I.. ,.n| and ap? portioned among the shareholders. From this it will be seen that It l*> the duty of the county auditor, upon receiving the returns provided for by law. to deduct from the actual tot ,| Value of tho shares in any such bank or banking associate.n the appratS d v nine of the re,11 . ?.? r?Wge4 by such bank as same stands assessed on tie duplicate, tnd the remainder of the total value of such shares shall he ? ntsred on the duplicate of the Bounty In the names of the owners thereof In smounts proportlotted to the num? ber of shares owned by each ns re? turned on said sworn statement, and f?e charged with taxation at the same rats .?s charged upon the value of other personal property at the pta<< where such bank or bunking associa? tion Is located. "As no real estate hns been retnrn r I or nssess#?d In Chester county us real estate feg the btggjlgf, rgf course. ihn.' is m> deduction tu be m uir rrom th?' MMMMtOl as seit voll by the Male tax oommtMloiii bul the amount of tin- MfOMinont should !?? entered up tu Um names of the shareholder! tu accordance with the ol share holdon and tiiamount apportioned to eh of nid shareholders as hereto? fore forwarded you by ihe tax eom mission. in ttiis aonneetion we deal re to tail v.,in attention to an erroneous Im presslo u that si t ins to be in tho minds of many of tin* county auditors and Ifaaeuren throughout the Btate as to the manner ol anterlnn up these as? sessments against the iharenoldtra of banks on tin- tax duplicates. ?The law. as above quoted, requires that the value of such shares shall be entered on the duplicate of the county In the names of tho owners thereof, m amounts apportioned to tho number of Shares 0Wiled by each. This docs not mann that the value of these shares shall be entered alOttf with any other property that he might own, nor does It mean that this tax, as as? sessed. Is to be paid by the individual shareholder. "By Section 317 of the C it Ifl provided that the banks may pay the taxes assessed against the sharehold? ers, and by the Act of February 21, 191 :J. at page 200, State banks are re? quired to pay these taxes, so it will be seen that it is entirely an erro? neous Man that theHc taxes aKainst shareholders are to be paid by each shareholders separately. These taxes are to be paid as they have always been heretofore paid, by the banks for the shareholders. "Yours very truly, "South Carolina Tax Commission." THROWN IN BURNING CAH. Only Twenty of Eighty Accounted for After Escapade of Wild Yuqul In? dians. San Diego, Cal., Sept. 26.?Eighty passengers of a Southern Pacific Mex? ican train were thrown into a car l out lining hay and the car set on fire by a band of Yaqui Indians Fri? day near Torres, Sonora, according to radio advices received here today from Ilermo/.illo via Ouaymus. Only 20 passengers have been ac? counted for, the others having been l)urned to death. The Indians, according to the re? port, numbered abuut **>0 and were de Mftafl from one of the Mexican fac? tional armies. They llrst derailed the train, which was running from Cam po Verde to Torres, then placed tin. passengers, most of them women and children, In the hay car and applied the torch. So far as Is known no Americans were on tho train. Torres Is 70 miles north of Guay mas. . ' GEORGETOWN MAN DEAD. L. I Bollek, Chief Of Police, Suc< umbs to Attack of Heart Failure*. Columbia, Sept. 27.?L. L,. Bollok, chief of police of Georgetown, died in a Columbia hospital yesterday af? ternoon shortly after 1 o'clock, tho cause of his death being angina pec toils or a constitutional weakness of tho heart. Mr. Ho'ick was passing through Co? lumbia on his way to Georgetown from the Piedmont section. lit; suf? fered his lirst attack about I o'clock Yesterday morning ami a second at? tack at H o'clock. His attending physi? cian advised his remaining in Colum? bia for treatment, but Mr, Bollek died when the third attack occurred about 1 o'clock. Mr. Polick id a native of Kidgeway. but has lived in Georg? town for a number of years. LOCOMOTIVE Woltlis OIIANGH HANDS. Charles M. Schvtab Secures Control of Baldwin Works In Philadelphia? For War Purposes. Philadelphia. Sept. If,?Control of the Baldwin Locomotive works in this city has been obtained by Qharles If, Sch\\:ib of the Hethlehein Steel cinii Sany and the IniPont Powder com? pany. aOfl 'tiling to well authenticated i cp< ?rts here tonight. According to the reports which could not be confirmed tonight, the looomoMvc works will lie re-Incorpo? rated and converted into a plant for ?M manufacture of war munitions, railroad equipment ami general steel products in association with the Beth? lehem Bteel company, GREAT sToil.M OVKR ITALY. VaUcnn Wooeled ami Great Da usage) Is I Ceportcd. RoWM, Saturday. Sept. IS, ? (Via Pa 's. S? p.t H.I A great storm Is ra*lag throughout Italy, causing Hoods ami landslides. Trees have Ijeen uprooted ami overllowlna rivers nave drowned cattle. Thus f ir. no lost of human lift- has lern re port 0.1. Telegraph and telephone services are treatty deranged* The Vatican was Hooded, but firemen ami gendarmes i fOVauted serious anlangt? iU'MOHH AT (iEORGETOWN. IV0)|llc in That City Interested in Kc poit (it Pfisslelc Munitions riant. Georgetown, Sept. 2I>.?Lively inter? est was Ulken In the reports in The News ami Courier this morning of the possibility oi the DuPonti building a munition plant here. For several days there have been vague rumors of this possibility, but little was thought of it until this morning's reports. The News ami Courier's correspondent OOUght Mr. John Bolt, superintendent of the DuPont alcohol plant here, and made inquiry as to the plans of his Company. Mr. Bolt declared that he had hoard nothing of it. His plant has been running night and day since the war began, and rushing the out? put to the powder factories in Dela? ware. The Georgetown plant is the only one ow ned by the Du Fonts, and it would not be surprising if the big powder company should locate a mu? nition plant near their alcohol plant. It goes without saying that George? town would welcome the new enter? prise. This would be an ideal place for such a plant, with excellent rail? road facilities and plenty of water for shipping. HORSE SHOW NOTKS. Kentucky Horseman Will Hrlng String of Celebrated Prise Winners. Mr. William Collins, junior mem? ber of the lirm of John T. Collins and Son, Of North Middletown, Kentucky, has notified Secretary George D. Shore that his firm will have a string of horsei at the Sumter Horse Show Oc? tober ltth, 11th, and 15th. Mr. Wil? liam Collins will be here himself. This Well known lirm of owners of cele? brated horses own the sensational gelding "Woodrow Chief," and the celebrated mares "Oriance" and "Dal phine" famous prize winners and oth? er magnificent horses. Mr. William Collins is graduate of the University of Kentucky, and won the silver trophy cup given by the American Saddle Hreeders* Association In the Vjl3 students' judging contest. He is a well known breeder at the leading horse shows of this country. The interest in the approaching Sumter horse show by owners throughout South Carolina and other Southern States Is very gratifying to the ofllcers of the association, and to the people of Sumter. ?very effort is being made by the association and the Chamber of Com? merce to advertise the 1015 show and the cattle and swine exhibits. It is proposed to make this one of tho biggest fall shows in the Southern States for tho 1015 season. The citi? zens of Sumter and the entire county are very much interested and are co? operating heartily with the business organizations to bring the biggest DOS* Bible crowd to Sumter, and to make this fall's exhibition of thoroughbred animals I great success. The business men of Sumter are very much interested ami that is o good sign for success. The farmers of Sumter and adjoining counties are showing unusual interest and are co? operating gratlfylngly indeed. It should be borne in mind that the cattle and swine exhibits are allowed to be entered free of entry charges, and the cattle exhibits are open to cat? tle of any breed and any age. Hogs are, however, to be Judged on im? proved or "pure bred" points. At? tractive premiums will be awarded in all OlassSS of the several departments. CLARENDON COURT CLOSES < riinitial Docket About dear?Com? mon Pleni Mouduy. 1 Manning, Sept. 2:5.?The Criminal Court adjourned hero last evening with the docket practically cleared. J. T. Hamilton, white, pleaded guilty to breach of trust Tuesday, after a mis? trial in Ills case Monday. The case against the Messrs. Turbeville for ob- < ?truetlon of a neighborhood road re suited in a verdict of not guilty. Tho only murder case on the docket?that against Billot Hynum, alias "Dig Hoy" ?resulted In a verdict of manslaugh? ter with recommendation to mercy. The court of common pleas will Convene lu re next Monday with Judge Hhlpp on the bench. The civil docket is very heavy, and it seems there will be a fuH week's work. Willing to Pay 1? Cents for Cotton. Washington, Sept. 24,?The group of German firms which recently of? fered to buy a million bales of Ameri? can cotton at 16 cents n pound if de? livered in I.remen, today cabled Sens tor lloke Smith they now are willing to pay i'i cents, The firms have deposited securities with the American consulate In Ber? lin to cover the purchase price and guarantee thai the cotton will not be put to military or naval uses. De? livery at Itremen win Iks Impossible, however, unless some modification of the Itritish orders in council ami con? traband orders can be obtained. The message received by Senator 'smith was signed by the Deutsche I Dresdener ami Dlscnnto banks of Her I].a and Up .National Uailk ol Hremen. COURT CONVENES OCT. I ITH. Judge Bhlpp Will Preside at Coming Session. The first week's jury was drawn on Saturday for court which will convene here on October 11th, Judge Bhlpp presiding: J. Fra: k Williams, W. H. Felder, A. L. Norhcutte, J. A. Lewis, J. M. Chandler, W. J. Jennings, Jr. W. B. Burns, J. L. Sibert, S. K. Rowland, i W. L. Brunson, I L. L. Hunter, j Irvine M. Richardson, M. H. Beck, ( E. E. Ilaigler, 1 J. S. Dwight, S. R, Chandler, S. E. Riekenbaker, C. D. McKnight, J. M. Clark, Jake Rrogdon, I J. M. Harby, M. H. Hodge, T. S. Drayton, Jerrimiah James, H. C. Tucker, W. H. Jennings, J. H. Myers, M. H. White, J. E. Bradford, b. W. Brogdon. Jr. W. Li. Boyle, i W. J. McKagen, F. A. Wood, D. G. Brown, R. W. Bradham, J. T. Cummings. THIRD GERMAN WAR LOAN. Reports Indicate It lias Been Great Success. Berlin, Sept. 23.(?by Wireless to Tuckerton.)?Tho Overseas News Agency says today: "Reports from all sides Increase the belief that the third German loan, subscriptions to which closed yester? day, has been a great success. The Lokal Anzeiger ligures that the sub? scriptions generally have been 30 per cent higher than those for the second loan. Stock Exchange estimates are ;even higher. Conservative estimates are that the total of subscriptions will be greater than that of the second loan. Delinite ligures are not ex? pected before noon on Fniday." "The closing hours of the subscrip? tion period developed interesting scenes about the Reichbank, where 'an immense crowd had gathered. In the waiting line were working women who held in their hands deposits of from 100 to 500 marks and aged war veterans bearing bank notes. 'The whole scene was a patriotic demonstration, largely of the lower and middle classes, showing that tho third loan is in the truest sense of the word the people's loan." NO BLANKS RECEIVED. Why Clarendon Returns Were Delay? ed. Manning, Sept. 2 5.?That the Clar? endon county returns from the prohi? bition election of September 14 were not sent In on time was due, it was said today, to lack of official banks lor sending In the figures to the State board of canvassers. One reason why the State board failed to declare the resdlt of the pro? hibition election, H was stated by a spokesman for the board, was that the returns from Marion and Clarendon counties had not been received. InQUlry here today elecited the in? formation that Clarendon county had not reported in due time because the official blanks were not furnished by the proper officer and were not ob? tained until written for after the time limit had expired. No one assumed that the blanks would not bo here in due time and hence no one presumed to make requisition for them, it was explained. Freshmen Rebel at Green Caps. The freshmen of Wofford college have locked horns with the rest of the student body on the proposition of [wealing green caps. At a meeting of the freshman class, according to unof? ficial reports from the campus, the "rats" have decided that they will not obey the mandate of the student body which adopted a resolution a few days ago to the effect that the freshmen must all wear green caps. The ship? ment of green caps, ordered by a local merchant for the occasion, did not ar 'rlve on time, it is understood, and hence the evil day was unavoidably postponed. Whether or not the fresh? men shall wear green skull caps Is a subject upon which one may start an argument most any time of day or night on Wofford campus just now, it is said.?Bpartanburg Herald. Money for Carransa. Washington, Sept. 27.?Gen. Gutter res, a former president of Mexico, has turned ovor two million pesos to the <'arrnn/istas. He pad held the mon? ey since the lluei tu downfall. GEN. MOORE \ ( KACK SHOT Adjutant General Makes High Beete in Contest. Columbia, Sept. 2:',.?Adjt. Gen. W. W. Moore is making a good score in the target rifle range now under way at the State rille range near here to select the team which will represent this State at the national meet in Jacksonville, Fla. The Adjut mt Gen? eral on yesterday stood eighth among all those participating and tilth among the oilicers making a score of 210 out of a possible 250. There arc 4 3 men and officers competing lor places on the team and some good scores are reported, although weather conditions have interfered In sonic slight de? gree. There will lie twelve members of the team from this State which will par? ticipate In the national meet anil [three alternates. The target practice 'comes to an end this evening and the winners of the team will be announc? ed tomorrow morning and the names i of those who will be on the team an? nounced. Major J. W. Hradford, of Sumter, is the executive officer in ^charge of the shoot at Camp Styx.while ICapt E. 13. Cantey, of Columbia, is the coach. WORLD'S GREATEST LAYER. Lady Eglantine Gives 287 Eggs in 330 Days. Philadelphia, Sept. 26.?A new world's record for egg laying competi? tions was established today, when Lady Eglantine, a White Leghorn? laid her 287th egg in 330 days at the Dela? ware College Agricultural Experiment station, Newark, Del. The best pre? vious record was 286 eggs in i>65 days, made last year by a Plymouth Rock hen. The new champion is an American j hen, bred from an English strain. Five hens of this strain have laid 1,138 eggs in 4 7 weeks. The average hen .lays about 70 eggs a year. BISHOPS SECRETARY ADMITS THEFT. George C. Stowers Declares He Has Stolen Fifteen Thousand Dollars From Employer. New York, Sept. 26.?A man who said he was George C. Stowers, 30, former secretary to the Rev. C. K. Nelson, Episcopal bishop of Atlanta, ga\ e himself up to the police tonight with the statement that he had stolen $15,000 from Bishop Nelson during the last eight years by raising his pay checks. He said he came here three weeks ago and that he was prompted to confess because his con? science troubled him. COKER COLLEGE OPENING. Enrolment Exceeds That of Last Year. Hartsville, Sept. 23.?The formal opening exercises of Coker College were held today at 10 o'clock. The registration of students began yester? day morning. Already the enrolment in tho boarding department exceeds that of last year at the same date by thirty and others arc still to come. It has been found necessary to provide extra rooms, which fortunately could be done very advantageously. CLEMENCY IS DENIED. Joe Malloy to Be Executed September 29th. Columbia, Sept. 25.?Gov. Manning has refused to interfere with the sen? tence of death given Joe Mal,loy, a negro, in the Marlboro county court for murder. The State pardon board refused to recommend the sentence be commuted to life imprisonment. Mal? loy was convicted on the charge of killing two white boys. His case was recently afllrmed by the United States supreme court and he will be electro? cuted September 20. The four Ches? ter negroes will tie eletrocuted on the same date. TOYS MADE IN GERMANY. Dutch Steamer Brings Big Shipment to New Orleans. New Orleans, Sept. 23.?Included In the cargo of the Dutch steamship Sloterdijk, arriving here today from Rotterdam, were 1,847 cases of Ger? man-made toys, s;yd to be the. first shipment of Christmas novelties from Germany received at a Southern port this ye. r. BOY CORN CLUB EXHIBIT. State Agent Baker Secures Space for Display at l air This Fall. Columbia. Sept. 27.?Plans for an exhibit by boy cbrn growers were dis? cussed at a conference in Columbia yesterday between L. L. Baker of Blshopvllle, State agent for the boys' work, and D. P. Etird, secretary of the State fair. "Wo made arrangements for space," said Mr. Baker, "and 1 hope to bring an excellent exhibit to the fair. Pros? perity has returned to South Carolins and 1 believe that the attendance at the fair this year will be the largest in the history of the society." GEN. MXDEHO ARRESTED. lie Will Ik' Prosecuted for Entering, the United States. Washington, Sept. 25.?Confirmation of the arrest of'General Raoul lladero and a half dozen of his staff near Marfa has been reeeived. They will be turned over to the immigration authorities and will be prosecuted for illegally entering the United States. Reports that Gen. Agetee has deserted Villa are unconfirmed. (Jen. Angeles, is here for a conference with Secretary Lansing. VILLA PLANS ESCAPE. Itcport cd That He Is Coming to Unit? ed States With Loot. El Paso, Sept. 25.?Carranza agents here Informed the representative of the International News Service today that Villa has made plans to take ref? uge in the United States with the huge sum of money he has acquired during his reign in northern Mexico. The United States ollicials will be ask ed to prevent bandit chief from bring? ing this alleged loot into this country. Five Mexicans Killed. Brownsville, Sept. 25.?All the Mex? icans who attacked the American troops escaped across the border, ex? cept live who were killed. The Mexi? cans have placed machine guns on the International bridge at Matamoras, according to refugees, who state that all movements of American troops are reported to Gen. Nafarrate. CANVASS VOTE OCTOBER 5. State Bo;>rd Has to Wait on Prohibi? tion Returns. Columbia, Sept. 23.?The State board of canvassers assembled this morning to canvass the returns of the prohibition referendum election, but because all the returns had not been received from every county the board recessed. The result will be declared on October 5, as the State board can wait for fifteen days before declaring the results. They are waiting to re? ceive the returns from all the coun? ties. SEALED BAG FOR EMBASSY. Said to Contain Fragments of Torpedo Picked up on Deck of Hesperian. New York, Sept. 26.?The White Star liner Cymeric which arrived here today from Liverpool brought a spe? cial sealed bag containing matter for ?the British embassy at Washington. It was said the bag contained frag? ments of a torpedo picked up on the deck of the Anchor line steamer Hes? perian, sunk nearly four weeks ago in the war zone, and additional let-% tors and affidavits relating to the case of James F. J. Archibald, who was ambassador Dumba's messenger. DOING THEIR DUTY. Scores of Sumtcr Readers arc Learn? ing the Duty of the Kidneys. To filter the blood is the kidneys' duty. When they fail to do this the kid? neys aro weak. Backache and other kidney ills may follow; fc j Help the kidneys do their work. Use Doan's Kidney Pills?the test? ed kidney remedy. Sumtcr people endorse their worth. Mrs. L. F. Adams, 508 Oakland Ave., Sumter, says: "I had dull pains in my back, along with headaches, dizzy spells and other symptoms of kidney trouble. When I heard about Doan's Kidney Pills, I procured a supply at Zemp's Pharmacy and they relieved me. One of the younger mcmoers of our family complained of headaches and pains in the back and was annoy? ed by the kidney secretions passing too freely. Doan's Kidney Pills were also used in his case and relieved all the ailments." Trice 50c, at all dealers. Don't simply ask for a kidney remedy?get Doan's Kidney Pills?the same that Mrs. Adams had. Foster-Milburn Co., Props., Buffalo, N. Y. 20 AD-A-LINK For Friendship's Sake Original?Simplified in con? struction. Get a link here, have your initials engraved. The Links can be strung on a ribbon until yon get enough Links to make a bracelet, and we will join them together for you free. Gold Killed and Silver 25c each Link. W. A. THOMPSON, Jeweler and Optician