Image provided by: University of Oregon Libraries; Eugene, OR
About Heppner gazette. (Heppner, Morrow County, Or.) 1892-1912 | View Entire Issue (Jan. 17, 1907)
Proposed Oregon Tax Law (Contitmeil from last, werk) Reponling clause.) Section 40. Tlmt portions .WiO, 3051, 8052, S(V3, and 3054 of tho Codes ami Statutes of Oregon, compiled ami annotated by Hon. Charles It. Pel linger ami William W. Cotton, ami all ni'tn and Hirti of acts in conflict here with, bo and tho same hereby are re-poule-d: Provided, tlmt nothing in thin act contained shall affect tho assess ment of property upon tho basis of ownership ami valuation thereof upon the first day of March, 1507, at the hour of 1 o'clock a. m. ; but I'm sec tions, acta and parts of acts hereby re pealed shall remain in full force and effect for the purpose of effecting tho assessment according to law upon tho Imsis of ownership and valuation there of March 1, 11)07, at the hour of 1 o'clock a. in. (Hoard not to assess until after assess ment for 1907.) Section 41. Nothing in this act con tained shall require or authorize the said l rl to assess property herein de scribed upon tho basis of owrership thereof on the first day of March, 1007, at the hour of 1 o'clock a. ni., but the firi assessment of such property made by said board shall be upim the biisis of ownership at such date ufter March 1 , 1!M7, at 1 o'clock a. m., as now or hereafter may be provded by the gen eral laws of the state. A HILL. I'or an net to crratr unit define tlir duties anil powers of the boanl of ni'ialii.niim in Hie several enmities of this State; anil to provide for the equalization ami correction by sail! hoard of riim!i;ition of the assess ment roll returned by the county assessors in the several counties, and the assess ment of property omitted from said roll, and for appeals from said hoard to the cir cuit court, and the manner of taking and disposing of the same, and prescribing the jurisdiction of the circuit court on such ap peals; and repeal ins sections 307(1. 31Sn, :insi, and S0NI1 of the Codes and Statutes of Oregon, compiled and annotated by Hun. harles H. llclNnRcr and William W. Cotton; and repealing section 1102 of the said ( odes and Statutes of Oregon as reenacted bv section 3 of an act approved December 24. 1903, being Laws of Special S'ssion, 1003, page 4 et se'iuitur; and repealing sn much of section 3OB0 of the srud Codes a''d Statutes of Oregon as is in conflict with this act; and repealing all acta and parts of acts in conflict herewith. Re it enacted by the people of the fdate of Oregon: Hoard of equalization How consti tuted Duties of board.) Section 1. The county judge, county derk, county commissioners, and as sessor of the several counties of this '.state shall constitute a board of equali zation to examine and correct the as sessment rolls returned by the assessors In their several counties, and to in crease or reduce the valuation of the property therein assessed, so that the same sliall be full cash value thereof, und to assess omitted taxable property, in the manner hereinafter provided. The board shall meet at the court house in Ihe several counties on the fust Monday of October in each year, ami the voimty clerk sliall lay before the board 1 he assessment rolls returned by the assessor. The county judge shall, if present, he chairman of such board, nd the county clerk shall, if present, be clerk thereof. Three members of such board shall constitute a quorum t hereof. Qualification of members of board.) Section 2. Hefore proceeding to the equalization of such rolls t lie several members of the board shall each tnkeand pubscrilie to an oath, to bo administered by a member of such board, and to be filed with the county clerk, to faithfully and honestly examine, correct, and equalize at full cash value said assess ment roll and all property so returned by such asvssor. (Corrections required to be made Omitted property.) Section '1. If it shall appear to such lioarl of equalization that there are any lands or loti or other property assessed twice, or incorrectly assessed as to description or quantity, and in the name of a person or persons not Iho owner thereof, or assessed under or beyond the actual full cash value there of," said board may make proper correc tions of the same. If it shall appear to such board that any lands, lots, or other property asses-able by the ns-ess-or are not assessed, such board shall assess the same ut the full cash value hereof. (Increase in assessment- Notice Pe tit inns for reduction.) Section 4. Said lmard of equaliza tion shall not increase the valuation of any proerty on such assessment roll, as "provided in the preceding sect ion, w ithout giving to the person in whose name it is assessed at least three days' notice to tippeur and show cause, if any be has ''' valuation of his assess able property; or some part thereof, to lie specified in such not ice, shall not Ik I increased: Provided, that such not ice j t-hall not lie necessary if the person j iips'ar voluntarily before said liiard, ! and U there eronally notified by a memU-r thereof that his projietty, or ronie seriiicd rt thereof, is, in 1 he '. opinion of the lMrd, at-eswd Ul w its aHual value: And provided fur ther, that such notice shall not ! tie-v-sary in event the Uird deem it ! ,....., rv to incr-ae the valuation of all ; riHlesa Jateftf. r .ton th proprietor of thi TrrT le, I lie young man with tfa? sarn1 -I am." Mid tb droit. "U fbr anr:lt.r-s "liav ya f.f rl-rk brids that jn iii; man I lorel lb nmnirrT' "n ir." l,-n mn't 4o fcuin'- Tnt- t -i it.tr.Kinmz preinriMon ztf"4 It m-if ihin ij.le f.Iiimp. tejl fj f 'w. . fin? fcere m nll it. Kvrr. tir-v 4i." Oieil Tr&itM '4 tj4 property upon, such rolls, in a certain projxntion, in order that the valuation of the projM'ity generally upon the rolls shall be its full cash value, as by law required. Petitions or applications for the reduction of a particular assessment shall bo made in writ ing, verified by the oath of the applicant or his attor ney, and he tiled with the board during the first week it is by law required to be in session, Hiid any petition or ap plication not no made, verified, and filed shall not le considered or acted upon by the board. (Sittings of board.) Section fi. Said board of equaliza tion shall eontinuo its sessions from day to day, exclusive of Sundays and legal holidays, until the examination and correction anil equalization of tho assessment rolls shall be completed; but it shall complete said examination, correction and equalization within one month from the time it is by law re quired to meet, and, tin less sooner com pleted, at the expiration of one month from the time the board is herein re quired to meet, the examination, cor rection, and equalization of said assess ment rolls shall be deemed to be com plete. (Record of proceedings of board.) Section f. Corrections, additions to, or changes in the said roll shall be entered in a column therein headed substantially "As Equalized by the County Hoard," and the entries in such column shall he t he record of tho ac tion of said board. The meet ing, qual ification, sittings, and adjournment of said board sliall be recorded in the journal of the county court. (Return of corrected and equalized roll.) Section 7. Such assessment rolls, when so examined, corrected, and equalized by such board, shall be re turned to the county clerk. (Appeal to circuit court.) Section 8. Any person who shall have petitioned for the reduction of a part ieular assessment, or whose assess ment lias been increased by the board of equalization, who shall he aggrieved by tho action of such board, may ap peal therefrom to the circuit court of the county. The appeal shall be taken and perfected in the following manner, and not otherwise: 1. Tho party desiring the appeal from the action of such Vnard of equal ization may cause a notice, ro be signed by himself or attorney, to be filed with the county clcik of the county within five days, excluding Sunday, from the time the assessment roll is returned to the county clerk by the board of equal ization. 2. Within five days of the giving of such notice tho appellant, shall file with the clerk of the circuit court a trans cript of t lie petition for reduction of assessment, or so much of the record of the boanl of equalization as may be necessary to intelligently present the questions to be decided by the circuit court, togcth'T with a copy of the order or act ion taken by the board of equal ization, tho notice of appeal and re cord or tho filing thereof; thereafter the circuit court shall have jurisdiction of tho mutter, but not otherwise. The appeal shall be heard and de termined by the circuit court in a sum mary manner, and shall be determined as an equitable cause. Kit her the ap pellant or the county as appellee shall bo entitled to the compulsory attend ance of witnesses and to the production of hooks and papers. If, upon hearing, the court finds the amount at which the property was finally assessed by the board of equalization is its actual full cash value, Hnd the assessment was made fairly and in good faith, it shall approve such assessment; but if it finds that the assessment was- made at a greater or less sum than the market value of the property, or if the same was not fairly or in good faith made, it shall set aside such assessment and de termine such value, and a certified copy of t he order or judgment of the circuit court shall he sufficient warrant for the levying and collect ing of taxes against such property, and upon such valua tion so determined. No proceedings for the levying or collection of taxes against any property shall be stayed by the reason of the taking or pendency of the appeal from the Ik Kird of equaliza tion; but in event the assessment is decreased by the court on appeal the tax ccollector shall refund to the iH-rsoti paying taxes on such prop erty any excessive amount of taxes col lected, and in event the assessment is increased by the court on appeal the property shall be liable for the defi ciency on the amount of such increased valuation. The provisions of law gov erning cost and disbursements on ap peal sliall le applicable hereto. ( Kejx'aling clause. ) Section . Thiit sections 3070, 3DS0, .Tisl, and .IdS.Tof the Codes and Stat ute fif Oregon, enmp I il and annotaVd by lion. Charles H. I'.ellintrer and William W. Ct tton, ! and the s ine hereby are r jk aler! ; ml tint set.on V.UH'2 of Ihe km. I Code- and St iluf s of Oregon, romp li i and annoiiited by I Ion. Charles It. Hellinirer mid William W. 'Villon, n p-eriae1-d by section .'! of j I'lalorrall Animals. ( Mloiirl haa a lwg north fl.oOO and a rMtT worth $"." "ay a Kan m City jinfi-r. It pay, apparently, to lrisfrti'1 tciniTnrd p-tti In lite art of aing. Vahinton IVmt, j Mlalal4 IXIaiat. I l";jrrin Uan iie rf- lij k tlinn sn" aid !! antiii j-.-r"ri. "Vm" an r-l M. ay-nne; ".inl I in't ttj Ju ky, illnT." Vab j lugttra KUr. t n act aproveil.lieeeiiiber.l'iJU.U,. ho ing found in (he Iuiwn of the Special Session of ln0.'l, jmge 4 et Hetpiitur, be ami t lie same 'hereby U repealed ; and that ho much of section aUGO of tho Codes and Statutes of Oregon, ns com piled and annotated by Hon. Charles 15. Hellinger and William W. Cotton, as is in conflict herewith bo repealed and that all acts and parts of acbs In' conflict herewith bo and the same hereby are repealed." (There bring no reason apparent why tliia act shoo lit not ro into effect immediately lifter its taliinti effect rs by law provided, no nav itiR clause is inserted exempting Rssesnnent for the current year, etc., from its effect.) ahTll. For an act to provide a more efficient system for the levy and collection of taxes, and providing penalties for the violation of the provisions of this act; and to repeal chap ters 6, A, and 7 of title XXX of the Codes and Statutes of Oregon, compiled and annotated by Hon. t'harlts B. llelliiiKer and William W. Cotton; and sections 4, 6, 0, 7, 8, 9. 10, 11, and 12 of an act ap- proved December S4. lfl3, and found upon page 4 et seiiiitur of the General l.awt of the Special Session of !)03; and an act entitled "An act to amend section 301)8 of llallinpcr and Cotton's Annotated Codes and Statutes of Oregon," approved February 12, 1!)03; and ,m act entitled "An act to amend an act entitled 'An act to amend section tons of Hellinger and Cotton's Annotated Codes and Statutes of Oregon,' approved February 12, 1!I03, and to declare an emer gency," approved December 24, 1803; and chapters 7, f.3, 145. I.'.B, 162, and 183 of the General Laws of Oregon, 1005; and an act filed in the office of the Secretary ot State December 24, inn.l, entitled "An act to amend section 3!2'J of ftellinger and Cotton's Annotated Codes and Statutes of Oregon"; ard an net antitled "An act to amend section 30(11 of the Codes and Statutes of Oregon, as Annotated by Charles II. TVllini'tr and William W. Cot ton, and givinz the apportionment of rev enues for the state among the several coun ties anil defining the method ot proceeding in mailing the stite apportionment," ap proved February 24. 190.",; and all other acts and parts of nets amendatory of any of the acts and s-ctinns above set forth, and all acts and parts of acts in conflict herewith. He it enneted by the people of the state of Oregon: '(Of the Ixny of Taxes.) (Estimate for county purposes, appcr- tioninent and state and school tax.) Section 1. Jho county court of eah county shall, at its term in January in each year, estimate the amount of money' to be raised in its county for counts' purposes, and apportion sucn amount, together with the amount of state and school tux, and other taxes re quirsd to be raised in its county and such other taxes as it may in its discre tion as authorized by law determine sliall be raised, necording to the valua tion of the taxable property in the county for the year, and such determ ination sliall be entered in itd records. (IV & C. Comp., section 3084, without change, except to make provision for other taxrs required to he raised, and taxes which it may, in its discretion, as authoriied by law, determine shall be raised.) (Levy of tax by county court.) Section 2. For the puriio.se of rais ing revenues for county purposes, the county court for each county in the state shall, in its January term in each year, levy a tax upon all taxable prop erty in its county, which tax shall lie sufiicient in its amount to defray the expenses of the county. (H & C. Comp., section K0S5, as reenacted by flaws, Special Session, 1003, page fi, ex cept to strike out or board 01 couniy com out or board ot missiiuicrs, as tne lunciions or mat nony are now by law exercised by the county court. Ihe same change is made in other sections carried into this act, but will not be spvcia:iy noted. ) (Levy of other required or permissible levies by county court at January term.) Sections. The county court shall, at its January term in each year, levy any other taxes which by law the county or county court or board of county commissioners is required to levy, and any other taxes which it may determine to levy and which by law it is permitted to levy. (New; but seems to be necessary to provide time for levy of special county taxes.) (Countv clerk to be notified of rale of levy.) Section 4. It shall be the duty of every school district, and each incor porated town and city, and of each pub lic corporation authorized to levy a tax; to notify, in writing, the county clerk of the county within which the school district, town, city, or public corpora tion is situated, of the rate per cent of the tax levy made by it, on or before the first day of January of each year, which not ice shall be kept on ri'e by the several coui.ty cletks, and remain a part of the records of the ollice. I No ell-nee from M. & C. Comp.. section IlO'iS, as finnlly amended by Laws of Special Sission. l'.o3. ppge 2?; section 1 of l.n.is of 100.'), chapter 7. excipt the nrovisn (which wis temporary in ratnre and the orcisi -n for wh ch Ins passed by lapse of time) has been omitted.) (Tax levies to be in even mills or in even tenths of mills.) Section 5. All counties, cities, school districts, and other corporations which are vested with the power of levying taxes, shall make their total levy terminate with even mill or mills, or in fractions of one-tenth of one mill (t.iws 1005, chapter 127, section 1, no change.) (To be continued next week) According to the M.tssaent.snfts bu reau of statistic, th'TP are ;!.4,V.i la w yer in that S;nti 7.K1 physicians and surgeons, nnd o.T.t" clergynv n. Cfnfnrt In Thnt. Jimmy Ain't yer vaccination healed up yet? Tummy Xaw. Jimmy Oee ! Pon't It make yer feel bio!? Tommy Xaw! The d"eior tM mom I mustn't take n t:i t !i till it s all li,al.-d up. Philadelphia Press. Th 'rTuva. I'nirr il Snto tin :sooi nnt. i-r rim ny h i.-t wi-;, nJ ;rt Itrnsin third wi:h 2'JJoo. fir Innm. He.ivy Tragedian- Kind sir, could toij fell me the l:sif. n.-e from here to Itiintl IJidge? Farmer -Ten t!ni.ind. !wvk. Ilenvy Tr.-igeli.iii l.-in.-ii i,-; ,, ron ifMii n tell m Vtieon l:i.!g Is lo.'MJO tnib? Farrrwr No; infiO tUn, CHINESE IN NEED OF AID Population of 10.000.000 Suffering from famine. Niarly 4,000,000 Actually Starving rpidamic May Come Next All Sufferers May Di Unless Charily Comet to Aid Hundreds Perish Daily. Victoria, H. C, Jan. 10. The steam er Shinano Mum, which arrived today from the Orient, brought further ad vices regarding the appalling famine in Central China. The extent of the fa mine area is bounded on the south by a line from the sea through Huinan and along the lluai river in North Anhui, on the west by a lino from Ocliou to Kweiteh, north from the eastern corner of Honan to the sea which liounds the eastern side. The worst conditions are expected to set in after Chinese New Year in mid- 1'ebruary. The population affected is set at 10,000,000, of which Viceroy Tuan Fang estimates that 4,(K)(),0(Ht are in actual want, mostly starving. The famine area is aliont 40,000 square miles, embracing between "0 and 30 large walled cities, besides the scattered country population. The figures given from nine large cities show 800,000 starving refugees have already collect ed, with no account of those who have migrated south or congregated in walled cities outside the famine area. Mr. Bostwick, sent from Shanghai to investigate, says all these refugees may perish from starvaton unless fed by gov ernment or public charity. He esti mates the daily expenditure to feed the 4,000,000 now starving at $20,000, while the period of relief, must be ex tended over some months. With tens of thousands of starving huddled in the walled cities it is feared epidemics will add to the horrors of the famine. The North China Daily News, of Shanghai, publishes many telegrams from missionaries in the famine areat. A typical one from Hsuchoufu says: "Half people actually without provi sions daily and die. Many leave coun try. Numberless brigandages and mur ders. No local relief hoped for." THIRTY-FOUR BURNED. Explosion Scatters Molten Iron With Fearful Results. Tittshurg, Jan. 10. Three workmen were killed, seven fatally injured and 24 are missing as the result of an explosion tonight at the Eliza furnaces of the Junes & Iaughlin Steel works. Gas, accumulating at the base of the fur naces, became ignited. In the result ing explosion tons of molten metal were showered around the furnace for a radius of 40 feet, overwhelming the workmen in a fiery flood. While the mill officials are inclined to believe all of the missing men were not cremated in the molten metal, noth ing definite is known as to their where abouts. Only one man, George Knox, has appeared since the explosion. He ! says everything happened so quickly that he doubts whether the men escaped. The scenes about the entrance to the mill were pathetic when the families of the victims learned of the disaster. Women, men and children gathered be fore the gate and made frantic efforts to gain admittance. Several of the fren zied women rushed upon the officers and tried to fiht their way into the mill. Children ran through the streets crying that "Father is dead." Later it became necessary to call additional police, forcibly to escort the women and children to their homes. The officials at the mills refused to allow anyone to enter the yard where the furnace is located. Information was refused to newspaper men, the otli cials saying that later they niijjht issue a statement. A heavy guard of foreign workmen was placed at the yard en trance and even the police were power less to get past. Mary Jobs Under Pure Food Law. Washington, Jan. 10. Examinations will be held throughout the country on February 5 next for positions in the Agricultural dpeart merit under the pure food and drni? inspection law. including . . . , ... ' . , , a cnemisi, at j.s.taio a ytar; several food and drug inspect inn chemist at $2,000, and a large number of food and drug inspectors at $2,000 a year. In all, about 75 appoint merits are to lie made. The list of clii:iblcs w ill be certified to the department as soon as the papers of the applicants can be ex amined after the examinations. Relieve Freezing Settlers. Washington, Jan. 10. At the sug- gest ion of Senator Hanshrough the sen- ate today agreed to n joint resolution granting to homesteaders on the publi d mm in three months' leave of absence in sections where unusual climatic coti- 'ditioes result in personal hardships. The leave is to be granted upon appli cation of the bona tender to the land agent in bis district and is riot to be j deducted from the preliminary tim, required bv Imw tn . im1,1'I title. Another Candidttn for Bul'rts. j St. Petersburg, .bin. 10. General I ral',,isk v. ex-lbi ian hpvtor gi 11- ral of r:i i !r : I in Finland, h i- U n appointed prdiit- of M . Petersburg in place of the late Von .1. r l.auM.t, whi a rii'eriCv aa-ii. filed. MEET AT ALBANY. Producers and Shippers Unite in De manding Legislation. Albany, Or., Jan. 11. If any partic ular point touching on the derelictions or iiiiijuities of the railroad was over looked at the cur shortago meeting in Kugene last month, it wus supplied at the Shippers' und rrodueers' conven tion lield in "this city yesterday. The meeting, like its predecessor at Kugene, was held for the purpose of impressing on the members of the legislature the necessity for railroad legislation. The people are so terribly in earnest und so unanimous in their demands for remedial railroad legislation that prac tically every other matter to come Im foro t ho legislature has been lost sight of. The attendance yesterday included a largo number of people who were at the Eugene meeting, and if there has been any change in their feeling to wards the railroads it has not been in favor of the corporations . Both in the sentiment openly expressed and in I private conversation there are plenty of ' indications that the people are "nurs ing their wrath to keep it warm" until they can get action at Siiletn t this meetiriLf. as at Kuirone. there were none of the "cinch-bill" type of politicians, and but little unreasonable abuse of the railroads. The attendance was made up of people who have lieen so seriously hurt in a financial way by the car shortage that they are beenm- ing desperate and are prepared to go to most any length to improve conditions. The details or the form to be taken by the proposed legislation have not yet been worked out. As a matter of fact, they are no further along than when they were at the Eugene meeting, and the Albany convention might not in appropriately be termed a ratification meeting inspired by the Eugene affair. MOVES TO SEATTLE. Interstate Commerce Commission to Meet in Sound City. Chicago, Jan. 11. The investigation by the Interstate Commerce commis sion into the traflic alliances and other business deals of the railroads con trolled by E. H. Ha-rriinar, was com pleted today, so far as Chicago is con- cernexi, arm me commission aojourneu to meet in Seattle January 21, when the case will be resumed. James H. Hiland, third vice president of the Chi enirn. Milwnnkoe t St. Paul railroad :' , . ' Julius kruttsehnitt, director in charge i of maintenance and operation; E.A.I McCormick, assistant traffic director of the Harriman lines, and J. A. Munroe, freight traflic manager of the Union Pacific, testified today. Testimony showing that the consoli dation of the Union Pacific and South ern Pacific hud eliminated competition to a certain extent was given by Mr. Hiland and Mr. Kruttsehnitt, who ad mitted that the purchase of rolling stock for both systems was practically under his control. Mr. McCormick was questioned regarding the advertis ing department of the system, but de clared each road had its own bureau of publicity. After the commission adjourned this afternoon it was said that after the commissioners had concluded their in vestigation in the est ttie hearing would be resumed in New York. At.4 that time, Mr. Harriman, William Rockefeller. Standard Oil officials and others, including II. H. Rogers, H. C. Frick and James Stillman, would be called before the commission. ANNUL TIMBER AND STONE ACT Senate Committee Proposes to Sell Timber and Keep Land. Washington, Jan. 10. The senate public lands committee todav agreed to report favorably the bill to repeal the . timber and stone act and substitute therefor a law directing that the govern-j merit retain title to its remaining tim-j ber lands, selling only the timber, at not less than apprised' value. As this bill virtually creates forest reserves of all government timber .land, the land van ni-ii (m.-v- o jMiMio.- o lii-i.-niM, and hence can never be taxed To compensate for this loss of taxes, Senator Fulton secured the adoption of in amendment to the bill stipulating that 25 nor cent of the monev derived from timber sales shall be paid to the countcis in which the timber is cut. Wou'd Pay Senators $8,000 Spokane. Jan. 11. "Resolved, by the Spokane chamber of commerce, in annual meeting assembled, that we would favor a salary for our United States senators and congressmen, exclu sive of traveling expenses, of $S,000 per annum, and would recommend and urge that that sum be fixed at the close of the congress now in session." The above resolution was passed yesterday and transmitted by wire to Speaker Cannon, to be read in open session. All other commercial organizations are asked to take similar action. Commission Men in a Rage. Pittsburg, Jan. 11. The fifteenth 'annual convention of the National league of Commission Merchants con vened here tday. President F. F. Wagner, of Chicago, pr sided, scored the railroads and deiiounci d the express companies, usseit ing their agents acted as commi-sion men to take a way trade from the legitimate trade in see-vf. In a discussion that ensued, go, rnm, 1 r control of the ra lroti ls was ra;id as the solution of the situation. Cur Shortage C os Flour Mill M iut'eapolis, Jan. II Ps-i.tse l'n could ri'-t git ta's in wh'.h t si tin ir pr d'icts, the ':i l:"g t! or n II of the rilv h.ic lo ll fn.v l ..'., S. w 11 leti p r.iri'y. Tlwce b l dred Inell flic out of H.'tk. w i mr w m I -smw m I nb. ..hi r.m . I i. J'J Tall Huad Work. Rond work done In the fall, If well done, is worth uioro than that done In the summer time. For the ditches will ba open and clean, the grade well rounded, nnd everything be made fa vorable for taking care of spring rains and freshets. Any kind of road work may be done In the late fall, but any piece of work begun should be well finished. There Is nothing more annoying than to travel all whiter over frozen lumps of .earth on a half finished road. I Grass and weeds should lie mowed or burned, so that snow will not drift among them on the road, nor weed j seeds be scattered over the surround- I" uls: an'i t'Uiveris suouiu be put It.. e II . m ,a P'aee that the diudies may drain ( better In the spring, Itoads can be advantageously worked In the fall, particularly those through low places, as they are usually dry at that time. Everything is In favor of fall road work if It Is done right, Horses and men work more easily and the road machinery is used to Letter advantage. Besides, the work Is done at a time when it does the most good, for the roads are thus prepared for he succeeding spring, when good roada are badly needed. Fall road work has its disadvan tages, though, to the famer, for at that time of the year his labor Is needed at home, preparing the land for the next year's crop, or saving the crop which has Just been harvested. Farm, Stock and Home. Trrea Along; HlirhTraj-a. In an Interesting address before a meeting of the grange at Greece, X. Y County Engineer J. Y. MeClintock sjioke ou the many advantages of coun try life and the importance of having good roads. He advocated building . wide roa(s so that ... vphi1(l safely pass. Ou the desirability of having trees along the road he had .... me ronowing to 6ay: ... . . hedges small trees d bushes are not suitable along our roaas because of orinlng snows, but there are great trees which will grow up high and be a source of enjoyment and attractiveness. I know that some will object to trees because they will to some extent reduce the productive ness of a strip of land within their range, but as far as I can learn a good row of trees along a road will make the farm more salable. Many of your farms will be Bought by tieopla from the city, and to them surely the trees will be ei adv-ntarw TLcri should not be dmse ro s of tr.. es, '.mt they should be i laced fav euough apirt to permit of ful" development of cacti tree. There are certain Tees In yorr . -.1. : ... , uini mail - people . oK UJXHl 9 'tuki'minal .1 n . 1 " ' . ' "a mnn) ume 'iul "a KS "V"11 10 Tlslt tlieui allfJ i uu"" lw,r lunuen The pride of New England as well m old England is tin noble old ttte. which connect In on t life the times of our sturdy forefntturs and tie pres ent. It requires tlmt and car to se cure good trees, but they are woiti; the cost lu creating tie beautiful vts- tas which are so tSe. 'ive in art hite ture, in making cool 1 11 shade an 1 m- trH' torw.s so refresh ng to the tody ami delightful to the 1 ye. in niauing win breaks which are ;. beneficial to mauy crops and In tn . nsformmg a bleak, flat country Into an eujoj at :a living and looking place. With united effort you can secure "all -he most iit- tractive features which ri -h w:n ami eities secure by lavish ex) n.liture of money in the formation, ot 'narks and 11 win an aua to tlie val. e f Jour property. An Offhand IHiiKnoi a. A humorous variatiou of tin r'crn li able parent who figures in po ur ar t':. tion comes from the I'hiladelp 1 : . I'u :- lie Ledger. It was evening, an. whl'j the joung man was waiting tor tie girl of his choice he made de-p. rate attempts at conversation w ith th i girl'H father. 1 "What do you think of the o v:.Jk? treatiueiit of disease?" he asked, . Atiii wildly. "Well." the old gentleman bland j ie s;Knded. "lor the sort you have, t !j outdoor treatment might be ail k:,t in summer, but at this season a t u.vt parlor Is letter." MralKhl ruler of lOnouich. that ward. "II s the 1 ti' beV "Oh. no. he's the machine boss of La ward." "Wed. 'machine toss or rul; ; what's the difference V "My friend, the word 'ruler' si. . jests SiMiiethhig straight. "pJiUadv p!.ia Press. of Tnir. Honest fisher folk' yon c.i '.1 them, remarked the publisher. "Veil "A have to . linage lb ir." What for':" demanded the aurlior. "Si:i p! ln'iMiN' it soun Is r: I.i uio'i, I tiexer knew (. be to Pr.s. a !:..u:i w ho went lishni h l.cst." Pll.i.l.l.Ojlil. s,-niltiu X,.nr lli.mr .ra. t s t,,..,st thit a !nl! SI ovihI ':i p ai ord.-r are s,-:.t f r u t V. t. r iv ro ri eir. i...st:j t to reiallM-s and fr.eti.I.
