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ATHENS, GA. ' Beginning Monday, June 20th, and continu ing through the month of July, Michael’s will celebrate by means of huge mer chandise events its 43 rd Anniversary These 43rd Anniversary Sales will sur pass in value-giving all previous sales ever held in our store. The merchan dise is all new, fashionable, and of fine quality, while the sale prices are so low that buying is made an economic ne cessity. You will find sales in every department throughout the whole store. So, re gardless of what goods you might want, you are sure to save greatly. Remember the dates, July 20th to 31st, and visit Athens then for Michael’s greatest of Anniversary Sales. STATEMENT OF PENDERGRASS BANKING CO. PENDERGRASS, GA. SHOWING CONDITION At Close of Business June 30, 1925. AS CALLED FOR BY THE SUPERINTENDENT OF BANKS President, P. J. Roberts Cashier, Guy Roberts. RESOURCES Time Loans and Discounts 1 $29,399.21 Stock in Federal Reserve Bank , 900.00 Other Stocks and Bonds * 40.00 Banking House 1,500.00 Furniture and Fixtures 2,800.00 Other Real Estate owned 15,646.20 Cash in Vault and amounts deposited with approved Reserve Agents 7,469.49 Advances on Cotton 1,838.55 Other Checks and Cash Items 102.40 Overdrafts I 2,655142 Other Assets 7 6,643.58 TOTAL $69,094.85 _ LIABILITIES Capital stock paid in $25,000.00 Surplus ? 5,000.00 Undivided Profits 1,546.92 Deposits Subject to Check _ 10,390.11 Time Certificates of Deposit :. 14,505.00 Cashier’s Checks 76.54 J'iotes and Bills rediscounted 12,476.28 TOTAL J___ $69,094.85 STATE OF GEORGlA—Jackson County. Before me came Guy Roberts, cashier of Pendergrass Banking Cos., who b *mg duly sworn, says that the above and foregoing statement is a true condition of said Bank, as shown by the books of file in said Bank. GUY ROBERTS. Sworn to and subscribed before me, this 7th day of July, 1925. R. D. BROOKS, C. N. P., J. C. GRUEN WATGHES If you wish a watch of a beautiful design, and also °ne that will give you excellent service, call and select one from our large assortment. M.F.FICKEIT JEWELRY CO. Jewelers-Optometrists 224 Clayton Street Athens, Ga. NOTICE— CITY OF JEFFERSON ii hereby given that a bill Ai be introduced before the next °n of the General Assembly of ' ;r ?ia, amending the charter of the ,‘ ty Jefferson. This June 20, 1925. A Tonic Restorative SCOTT’S EMULSION OF PURE COD-LIVER OIL FOR NURSINC MOTHERS ABOUNDS IN VITAMINS Sheriff’s Sale GEORGlA—Jackson County. There will be sold, before the court house door, in said county, on the first Tuesday in August, 1925,at pub lic outcry, to the highest bidder, be tween the legal hours of sale, the following described property, towit: All that tract or parcel of land lying, being and situate in district No. 255, Jackson county, containing 10 acres, more or less, and more fully described as follows: Begin ning at corner on Prickctt and Smallwood line, thence down Frick ett line to Jones line, thence down Jones line on the south and down Smallwood line on the east, and across from Jones line to Smallwood line. Said land levied on and to be sold as the property of W. L. and J. E. Nelms, to satisfy a fi fa issued from the office of G. E. Smith, Tax Collector of Jackson county, for state and county taxes for 1924. Le vy made according to law. This July 6th, 1925. Also, at the same time and place, all that tract of land, lying, being and situate in district No. 255, Jack son county, containing 10 acres, more or less, and more fully des cribed as follows: Beginning at Black Jack corner, between A. J. Holland and M. T. Massey, thence down public road to negro church, out the line from church, and out the line from Black Jack corner, then across from Massey by the church. Said property levied on and to be sold as the property of A. J. Hol land, to satisfy a fi fa issued from the office of G. E. Smith, Tax Collector of Jackson county for state, county and school taxes, for 1924. Levy made according to law. This July 6th, 1925. F. L. ARCHER, Sheriff. A TONIC Grove's Tasteless Tonic restore* Energy and Vitality by Purifying and Enriching the Blood. When you feel its strengthening, invigorating effect, see how it brings color to the cheeks and how it improves the appetite, you will then appreciate its true tonic value. Grove's Tasteless chill Tonic i3 simply Iron and Quinine suspended in syrup. So pleasant even children like it. The blood needs QUININE to Purify it and IRON to Enrich it. Destroys Malarial germs and Grip germs by its Strengthening, invigor ating Effect 60c. “Quit Tinkering With Tax Laws,” Is Arnold’s Plea Taking issue with Governor Wal ker’s plan for revising the tax sys tem of Georgia, Reuben R. Arnold, prominent Atlanta lawyer, in an ad dress on taxation delivered Wednes day by the weekly lueheon forum fn the Chamber of Commerce building, advocated the repeal of the state in heritance tax law, adoption of a con stitutional amendment prohibiting the imposition of an income tax in Georgia, and urged that no classifi cation tax be imposed at this time. “Georgia is in good shape and will steadily improve if we quit tinkering with our tax laws,” Mr. Aronld as serted, speaking before an audience that included a number of legisla tors. Governor Walker, in his address to the Georgia legislature Tuesday, ad vocated the substitution of classifica tion and income tax law’s for the present ad valorem system under the equalization plan. He urged also that a boijd issue of $10,000,000 to $15,000,000 be issued to provide for the educational system of the state. Condemns Income Tax “The most disastrous tax of all is an income tax,” declared Mr. Ar nold. “It is a tax not only on pro perty and the income therefrom, but it is a tax on energy, on thrift, on talent, on frugality, on productive ness. It is the greatest blow to in dustry which can be given any coun try. “A man owns a building and gets an income of $lO,OOO a year from it. 1 The federal government taxes that income. The state comeS along and taxes the building and also the in come. If the building is located in a city, the owner has to pay taxes J to the city. The county taxes jt and, if it is located in a school district, it is taxed again. ' i “Of late years, all the states have been abandoning income taxes as far as possible. They seem to have rec ognised that it is a federal function and that states ought not to dupli cate it. In the last four years, but one state has adopted the income tax, while twelve have rejected it and but thirteen of the forty-eight states still impose it.” Mr. Arnold stated that he knew of several business failures in At lanta which were the direct result of the impairment of their capital by federal fncomc taxes. “The income tax has caused bil lions of capital to be invested in non-taxable bonds,” he said. “The effect is disastrous in every way. By exempting ’these securities our sta- tes, counties and municipalities have been led into an orgy of bond is sues in quantities much, greater than prudence would have dictated.” Classification Taxes Turning to the classification tax, Mr. Arnold asserted to attempt such a tax at this time “would be a mis take.” “The rate of taxation on every piece of property which is taxed should be the same. It will not do to say that one man who has SIOO in town property and another who has SIOO in country property should be taxed at different rates, or that a man who has SIOO in machinery should be taxed at a different rate from one who has SIOO in live stock. “To d° so, is open discrimination. There is no wiser clause in our con stitution than that all taxation upon property shall be uniform and ac cording to value. "The worst lobby that ever infes ted a capita! would be present at the Georgia legislature in 1927 if you adopted any scheme of classifying property and givng it a different rate of taxation. “In the end it would result with real estate bearing absolutely all the tax, becausec it is visible and cannot escape. “Twelve states have adopted the classification tax and in those states it is in an experimental stage. These states are: Connecticut, Florida, lowa, Kansas, Kentucky, Maryland, Minnesota, Montana, Nebraska, Pennsylvania, Rhode Island and South Dakota. We should certainly wait and see how it works out in those states.” Mr. Arnold asserted that the pres ent inheritance tax, which, he said, affords only a small income, should be repealed, in order to induce capi tal to come into Georgia. Along with the repeal of,the in , heritance, there should be a consti tutional amendment adopted forbid ding'the enactment of an income tax law, he declared. These two taxes were character t ized as “the most oppressive that ! have been levied in this Country.” Quit Knocking Georgia” ; "They are a direct discouragement to labor and to the inauguration of newt: terpries and to the hope [ which every man has of accumulat ing something for posterity.” Mr. Arnold expressed his belief that Georgia is better off in the mat ter of taxation than most of the near-by states. “Why anybody is complaining of our tax system in Georgia is some thing that I cannot understand. Let’s quit knocking Georgia. There is nothing the matter with Georgia. I believe Georgia is in better shape than any other southern state. “The best thing for Georgia right now is not to agitate the tax ques tion at all, but to go along just as we are, because we are in a pretty fair shape, and our taxes are noth ing at all so burdensome as in some of the eastern and western states. We shall be very foolish if we at tempt to adopt at this time any sweeping changes of any sort. Revenue From Present System Mr. Arnold, after explaining that the estimated revenue of Georgia for 1925 is $18,000,000, stated that this w’ould give $5,000,000 for roads and $5,000,000 for schools and leave suf ficient for the operation of the state government. “It needs no argument that we are running very well on this amount and ought to,” he said. “When we consider the fact,” he continued, “that only fifteen years ago, in 1910 we got along pretty well with $5,000,000, and in 1915 with $6,700,000, does it not look reason able that in 1925 we can get along fairly well with $18,000,000 of in come? “Our present income will increase every year with better times under our present system and we should not make any radical departure from the present scheme. This is the time to let all reforms rest and let busi ness have a change. “Governor Walker in his address Tuesday said the state needed only $3,000,000 more annually. This is not a very large amount. Increase in prosperity for one year—a good cot ton crop—is likely to bring it. “The trouble is some of our men in office do not sufficiently feel the burden of those who pay the taxes. They think they can erect a mental Utopia, a sort of pipe dream, and that the people will always pay to make the dream come true.” Medical Science Accom plishes Wonders | Six weeks ago, Jack Cokman of Dado City, Fia., a little six-year-old boy, was seized with severe coughing spells. The doctors who were caljed to attend him, urged that he be tak en immediately to a Tampa special ist. In Tampa it was discovered by use of the X-ray that there was some kind of an obstruction in the left lung, and despite all efforts, the con dition grew worse. Asa last resort Mr. and Mrs. Cole man took the little fellow, with a trained nurse, boarded a fast train for Philadelphia and arrived there as Jack was in the last stages of stran gulation. The left lung was entirely cut off, the right was rapidly being affected and he was consumed with a terrific fever. Mucuous from the con gested lung formed a membranous covering over his throat and the sur geons made an incision for a tiny tube through which he drew in enough oxygen to keep him barely alive. This operation was perform ed without an anaesthetic. The fluoroscope, an instrument which is passed down the throat and by which the surgeons are able to locate obstructions in the air pas sages or in the alimentary canal, showed the grain of corn lodged in the lower lobe of the left lung. Then the bronchoscope was called into ser vice, a ibng tube-like instrument through which a fairly strong current of air passes, creating a mild suction. The bronchoscope reached and at tached itself to the kernel of corn, and was being withdrawn from the boy’s lung, when Jack drew a long breath and the kernel was drawn back into the right lung. Grain Is Removed Anothehr desperate effort by the surgeons and the grain was again lo cated, this time to be drawn out safely. I Then followed days of anxiety while Jack lay in a stupor, his strength reduced almost to the van ishing point, while his tortured lungs were being relieved of their conges tion and the doctors made every ef fort to prevent pneumonia from set ting in. They were successful, and a few days ago Jack and his mother came south from Philadelphia on their way home to Florida. 1 Only a scar about an inch long on his thhroat renfains as evidence of his fearsome experience. A lumber company located just outside the city limits of Macon suf fered a $1,000,000 fire los3 on Tue3*‘ day. | Special Agent Woody Writes On Alfalfa The main essentials in preparing land for alfalfa are to eliminate, as far as possible, all crab grass and other weeds, and to conserve the available supply ef moisture in the soil. The best way to accomplsih these points is to treat the land as a summer fallow. Of course, land that has corn, cotton, or any other all season crop on it can not be given summer fallow treatment. For fal lowing, the suitable land that has not already been seeded to a forage crop, is best suited. Such land should bo plowed to a depth of from six to eight inches; then harrowed after each rain to conserve the moisture and destroy all young weeds and grass that may appear. This treat ment should be continued until the middle of September, after which the seeds should be sown as soon as the moisture conditions of the soil will permit. Never sow the seeds unless there is sufficient moisture in the ground to insure complete germina tion. It is better to wait for rain than to make a failure. It is best, however, not to wait later than the middle of October, as alfalfa sown later than this is liable to be winter- killed. The soil should be plowed six or eight inches deep; then, under or dinary circumstances, subsoiling wilt not be necessary. Under no condi tions should subsoiling be done Inter than July 15. Land subsoiled Inter than this is liable to dry out to such an extent that it will be impossible to get a stand of alfalfa when the seeds are sown. Alfalfa is a deep rooted plant, and its rotos will pene trate the stiffest subsoils without the I aid of subsoiling. The two essential fertilizer con- stituents for alfalfa are lime and phosphorous. Lime should be added in the form of crushed limestone, and the phosphorus in the form of acid phosphate. A heavy application of lime will help any soil as far as the production of alfalfa is concern ed; but, as a general rule, the more fertile the soil the smaller can be the application of lime? Less than I,ooo' pounds to the acre should not be used, even on the’ most fertile soil, while thinner soil should be given two tons or more. Good soil will re quire about 400 pounds of acid phos phate to the acre, while thin soil will require up to 600 pounds. When, alfalfa is to be planted on poor soil, it will be a goed policy to add from 50 to 100 pounds of nitrate of soda to the acid phosphate before it is, applied. The fertilizers should be applied broadcast on the land about a week or ten days before the time set to sow the seeds. This should be thor oughly worked into the top soil with a harrow. This should be dpne dur ing the early part of September, and, the seeds should be sown as soon thereafter as the moisture conditions of the soil will permit. (Watch this paper next week for another artiela on alfalfa.) Oscar Woody, Special County Agent. TRIPLETS ARE BORN TO PAULDING COUPLE; NOW PARENTS OF 1& Dallas, Ga.—Triplets* were born. Saturday night to Mr. and Mrs. J. M. Martin, who live about five milest out of Dallas. The three boys, each; weighing six and one-quarter pounds, are getting along well. Besides the triplets, Mr. and Mrs. Martin have thirteen other children, all of them still living with their par ents. * * • Cordon County Citizen Father of 25 Children Calhoun, Ga.—J. R. Blackburn, living on the Crane Eater road, is. the father of perhaps the largest family in this section of the state- He is 70 years of age and has been, married twice. His first wife in nine- , teen years was the mother of nin® 'children. His second wife, who i* yet living, was married to Mr. Black burn thirty-five years ago, and has added sixteen children to the fam ily, making a total of twenty-Bv%* He has 117 grand children and great, grand children. He states that his grand father was the father of twenty-seven chil dren, including one pair of twins and one set of triplets. Mr. Black- burn was born and reared near- Kingston, but has been a citizen of this county for a number of years. A letter to The Herald from Mrs. J. H. Boger states that she is now residing at Lakeworth, Fla. Mr. amt Mrs. Boger have erected anew home at Lakeworth, and extend an invi tation to Jackson county frieds t® visit them. , Be!I Weevil Mo'ataea for •!.—* E. L. Williamson.