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JUDGE HARI WRITES
ABOUT TAXATION
State Tax Commissioner
Writes to People of Geor
gia on Tax Law.
(Second Instalment.)
Unfair Return of Property for Taxa
tion is Productive of Injustice.
The new Tax Law aims to make
each of these taxpayers pay exactly
what he owes. If the law is enforced
in this community the taxpayers who
did right in their returns would be
greatly relieved of the burden which
they have borne. At the same time it
•would make their neighbors carry
their own burdens. The tax rate would
be reduced on the men who fairly re
turned their property for taxation,
while it is true it would require those
to pay their due who had paid less, but
this is as it should be. It is no hard
ship or wrong done a man to have
him do his duty. Taxes are levied for
ms benefit, and he has no legal right
tc shift his burden on his neighbor.
This is dealing only with tM money
side of the transaction, but there is
also involved a moral side as well,
which ought not to be overlooked.
Arbitrary P.ule of Valuation.
But suppose this community of 20
taxpayers should all say, we will agree
to return our property at an arbitrary
lule of under valuation, say one-sev
enth of its actual value. The communi
ty would of course have no right to
adopt any such rule, and it is both
idle and foolish to do so. The rule how
ever, is in fact adopted, and each man
returns according to rule, and he fixes
valuation under that rule, amounting
tc $142.86 each. The total return of
property In that community under than
rule would be $2,857.20. The taxing
jurisdiction in order to raise the SIOO
necessary for civic improvement would
simply raise the tax rate to 35 mills.
In other xvords, the under-valuatio i
has simply forced an increased tax
rate from 5 to 35 mills. The taxpayer
has paid out actually no more money,
but he has not saved a single cent.
Besides, he advertises his town as
maintaining a tax rate of 35 mills on
the dollar, when to have done right
the tax rate would have been Only 5
mills. The latter rate would'have been
attractive to prospective investors,
while the other rate deters. The rule
of under-valuation, therefore, has not
helped the taxpayer but greativ de :
preciated the property of that eommu
i.'ty for sale, or as a basis of individ
ual or corporate credit.
The foregoing illustrations show the
inequalities and consequent injustices
oi the unfair return of property fc
taxation. Also show the absurdity of
adopting any arbitrary rule for valu
ation of property other than the stana
md fixed by law.
Fixed Rule of Undervaluation is Es
pecially Unjust.
In order to make plain the proposi
tion that an undervaluation of prop
e-ly, although universally followed
may work the greatest of injustice,
let us enlarge the number of taxpayers
■n the community we have been dis
cussing, by adding another citizen
who is in fact worth a million dollars.
The town determines to levy a tax of
5 mills on the dollar for educational
purposes. The 20 men mentioned as
worth SI,OOO each, and the millionaire,
agree to return their property at just
half of its market value. The SI,OOO
NERVOUS DYSPEPSIA,
GAS OR INDIGESTION.
Each “Pape’s Diapepsin” Digests 3000
Grains Food, Ending all Stomach
Misery in Five Minutes.
Time it! Pape’s Diapepsin will di
gest anything you eat and overcome a
sour, gassy or out-of-order stomacu
surely within five minutes.
If your meals don’t fit comfortably,
or what you eat lies like a lump of
lead in your stomach, or if you have
heartburn, that is a sign of indiges
tion.
Get from your pharmacist a fifty
cent case of Pape’s Diapepsin and take
a dose just as soon as you can. There
v ill be no sour risings, no belching of
undigested food mixed with acid, no
stomach gas or heartburn, fullness or
heavy feeling in the stomach, nausea
debilitating headaches, dizziness o"
intestinal griping. This will all go.
nnd, besides, there will be no sour
food left over in the stomach to poison
your breath with nauseous odors.
Pape’s Diapepsin is a certain cure
for out-of-order stomachs, because It
takes hold of your food and digests it
just the same as if your stomach
wasn’t there.
Relief in five minutes from all stom
ach misery is waiting for you at anv
drug store.
These large fifty-cent cases contain
enough “Pape’s Diapepsin” to keep
the entire family free from stomach
disorders and indigestion for many
months. It Delongs in your home.
roan swears his SI,OOO lot is worth only
$500; each of the thousand dollar men
swear the same. The $1,000,000 man
swears his million dollar property is
only worth $500,000. The thousand dol
lar man, by thus swearing, saves $2.50;
the million dollar man saves $2,500.
The 20 men therefore, by this ar
rangement have saved altogether
$50.00, but the community, which is
made up of these men and their fami
lies, has lost the privilege of enjoying
the benefits of $2,500.00 which the
million dollar man ought to have paid.
In other words, these men have for
feited their right to $2,500.00 of bene
fits rightfully theirs, for the privilege
•jl wrongfully retaining in their pock
ets the sum of $50.00. That is just
where the rule of under-valuation
leads.
There Can be But One Standard of
* Valuation.
There is but one standard of valua
tion by which property may be legally
returned in this state for taxation. It
comes down from the colonial days
and is found in our Constitution today.
r fbe man who returns property for tax
ation in this state must do so “at its
fair market value,” and swear that it
is so returned. No other standard can
he conceived of, nor by any possibil
it y rightfully exist. The rule which
has been set up in some of the cities
and in some of the counties in this
state, of under-valuation, should be
abolished, for the reason there is n >
authority in the law r for such rule, hut
on the contrary the rule Is in direct
violation of the law, and secondly, for
the reason of the injustice and in
equalities which the rule produces.
So long as the practice prevails of
valuing property in different localities
for taxation from 10 to 100 per cent,
of its true value, so long will there be
gross injustice in the distribution o“
the tax burden. We should follow the
law of fair valuation, if for no othe
reason than that it is the law; and be
cause of the fact the principle involved
in under-valuation is unjust, and in
practice vicious. We should strive to
follow the law even if it costs some
thing to do so, but surely no one
would defend an act when the act it
self is wrong in principle, and involves
besides financial sacrifice.
If the people of this state will, this
3'ear, return the property which is
subject Bo taxation at its fair market
value, as the law' requires, the state
will pay her current debt, of over sl,-
£BO,OOO, and the governor and the
ccmptroller-general can cut the tax
rate from 5 mills to 3% mills. This
should be done, not alone because It
i just and right, but because in doing
so it would the state a conspic
uous example of honesty, thrift and
progress.
GIRLS! STOP WASHING
THE HAIR WITH SOAP
Soap Dries Your Scalp, Causing Dan
druff, Then Hair Falls Out—Try
This Next Time.
After washing your hair with soap
always apply a little Danderine to the
scalp to invigorate the hair and pre
vent dryness. Better still, use soap as
sparingly as possible, and instead have
a ‘‘Danderine Hair Cleanse.” Just
moisten a cloth with Danderine and
draw it carefully through your hair,
taking one strand at a time. This will
remove dust, dirt and excessive oil.
in a few moments you will be amazed,
your hair will not only be clean, but
it will be wavy, fluffy and abundant,
and possess an incomparable softness
and lustre.
Besides cleansing and beautifying
the hair, one application of Danderine
dissolves every particle of dandruff;
stimulates the scalp, stopping itching
and falling hair. Danderine is to the
hair what fresh showers of rain and
sunshine are to vegitation. It goes
right to the roots, invigorates and
strengthens them. Its exhilarating and
iite-producing properties cause the
hair to grow long, strong and beauti
ful.
Men! Ladies! You can surely have
lots of charming hair. Get a 25 cent
bottle of Knowlton’s Danderine from
any drug store or toilet counter and
tiy it.-
KEPT TWO SEPARATE
DOMESTIC ESTABLISHMENTS
Atlanta, Ga., Jan. 28. —Rev. J. W.
Foster, the Atlanta preacher, who
kept two separate domestic establ sh
ments, and who had a “soul wife” as
well as a wife in the eyes of the law,
is anything but repentant over his
escapades. He is quoted as saying that
his experiences have made a better
man and a better preacher out of him
He and the ‘‘soul-wife” are both
under bond, and will be tried shortly
in the criminal court. Foster blames
the whole situation on the wife whom
lie betrayed. “My wife is the whole
couse of this,” he says, “She was not
la sympath]' with my ministry and
nagged me until my life was misera
tle. Then I met. Mrs. Dean and rea
lized that she was my soul-mate. Since
teen I have been a better man and a
more spiritual preacher. I have com
mitted no sin.”
THE BARTOW TRIBUNE, JANUARY 29, 1914.
COUNTY NEWS.
* HO L I V A R.
Mr. Charlie McAfee, of Fairmount,
spent last week with his brother at
this place.
Messrs. A. V. Harmon and B. Willis
are improving to the delight of their
many friends. It is thought they will
soon he out again.
Mr. and Mrs. Doc Taylor, of Atlanta,
’ e the guests of the former’s parents
here.
Mr. H. H. White was in Cartersville
last week on business.
Mr. Wm. Bagwell has been working
at Fairmount remodeling some prop
erty he has purchased at that place.
Mrs. Ethel Battle was hostess at a
irost enjoyable pound supper last
Tnursd-ay night.
Sunday school was well attended
Sunday, regardless of had weather.
Miss Esther Holt, our teacher here,
attended the teachers’ meeting at Lin
vuod the last of the week.
Several from this community attend
ed services at Oak Hill Sunday.
* STONERS SCHOOL HOUSE. *
Mr. Artie Sparkes, of this place,
spent last, week with his sister, Mrs.
Brasco Green, of Talbotton, Ga.
Mrs. Will Price, of this place, spent
a few days last week with her daugh
ter, Mrs. Perry Lacy, of near Poplar
Springs.
Mr. Hubert Pitman and Miss Mattie
Efdwards, of near Pleasant Valley, at
tended singing at this place Sunday.
Mrs. W. J. Biddy, of this place, vis
ited Mrs. N. J. Biddy, of Adairsville,
Sunday.
Mrs. Bill Stoner, of this place, spent
Sunday with her parents, Mr. and Mrs.
Calvin Ward, of near Halls.
Mr. Oscar Teems, of Pleasnat Val
ley, was in our community Sunday.
Mr. Madison Herod and Mr. Callet,
of Linwood, attended singing at this
place Sunday.
Mr. Carl Black, of this place, spent
last week with relatives, of near
Woodstock.
DAVIS.
The farmers are rejoicing over this
f.ne weather.
Miss Irene Goodson spent the latter
part of last week with hometolks.
Mrs. Delilah Brown and son, o?
Salesboro, spent Sunday with Mr
James Lewis and family.
Messrs. Will Leach and Cecil Cline
rod Misses Pearl Lewis and Lee
Goodson visited Mrs. Jim Brown, near
Fme Grove Sunday afternoon.
Messrs. Forest Carson and Emmett
Day, of Pine Grove, were in • Davis
Sunday.
Misses Emma and Nancy Brown.
Messrs. Cliff and Ambros Brown and
Walter Fountain visited the Misses
Goodson Sunday evening.
Mrs. Tom Lewis, of White, is visit
ing her father, Mr. James Lewis, this
week.
DTI Tfc PRESCRIPTION
1:1 |H for 15 years
® 9 The Standard Skin Remedy
Instant Relief for all Skin Troubles
Young Brothers Drug Company.
Ulster County Gazette Published 113 Years Ago.
General George Washington’s Death aud Funeral,
Published at Kingston by S. Freer & Son.
Saturday, January 4, 1800.
A full account of Gen. George Washing
ton’s (our first President) death and funeral.
It also contains the speech of President John
Adams on the opening of Congress at that
time; an English account of the battle of
Zurich; despatches dated October 20, 1799;
extracts from Lieut. Col. Ramsey toLord Green
ville, dated Headquarters Shaffhausen, Sep
tember 30, 1799.
London, Oct. 24, Evacuation of Holland.
Resolutions of Congress paying the last
tribute of respect and affection to the departed
President; expression of regret to President
John Adams and the answer of the President.
The Gazette also contains several poems
and a number of advertisements of slavery.
An exact reprint on similar paper sent
post paid on receipt of 10 cents, (silver,) or
stamps.
TRIBUNE PUBLISHING COMPANY.
* LITTLE RED SCHOOL HOUSE *
The farmers are all preparing to
make another crop.
Messrs. Tom and Odie Hill, of Cen
ter, visited their grand parents, Mr
and Mrs. H. Abernathy, last Sunday.
Messrs. Willie and K. Summey, of
this place, visited Mr. Dock Tidwell
near Rowland Springs last Sunday.
Mr. Alfred Abernathy and wife vis
i.ed relatives in Taylorsville a few
days last week.
Mr. Ernest Knight and wife, of near
1 1 on Hill, were the guests of Mr. and
Mrs. Ted Knight, of this place, last
Saturday and Sunday.
The birthday dinner given by Mr.
it L. Howell last Sunday was enjoyed
by all present.
EAST CVSSYTLLE.
The cotton picking given by Miss
Anna Emerson Thursday night was
enjoyed by all who were present.
Mr. Dick Smith, of Atlanta, was the
guest of his sister, Mrs. B. C. Sloan.
Sunday.
Messrs. ,T. D. Kimsey and Pro Sut
trn were at Five Forks Sunday after
noon.
Mr. and Mrs. J. G. Emerson and son,
TV alter, visited at Oakdale Sunday.
Miss Mattie Sawers was in Carters
ville Monday.
Mr. and Mrs. George Harris, of Cass
were the Sunday guests of Mrs. Tom
Fowler.
• •* • j '* * * *
SUGAR VALLEY.
A large crowd attended the singing
r.'. Mr. E. C. Pruitts last Sunday night.
Mr. and Mrs. J. E. Pruitt was visit
ing their sister, Mrs. Baker, of Car
tel sville, Sunday afternoon.
Mr. and Mrs. J. F. Keith, of Smith
vine, were visiting relatives ot this
piace Sunday.
Miss Pearl Rogers, of Cartersville,
attended the singing at Mr. E. C.
Pruitts Sunday eight.
Mr. and Mrs. W. A. Striplin have re
turned home after spending some timo
,n South Georgia.
* STONEWALL VALLEY.
Mr. Rile Tatum, of Pleasantview
spent the day with homefolks Sunday,
Mr. Will Cox passed through this
rlace Sunday.
Mr. Lewis Burnett and his cousins,
Misses Rillie and Dellie Bearden, spent
Sunday with the Misses Tatum.
Mrs. Miloton Dysart, of Pumpkin
vine, was in our burg one day last
week.
The cotton picking given by the
Misses Tatum Friday night was enjoy
p,l by all present.
The entertainment given by Mr.
Cscart Dupree last Saturday night was
enjo" T a large crowd.
STOMACH
SUFFERERS
Wayi*& WonderLl ?;.“.jsch Renud>
Is Recommended asid Praised by
Thousands Who Slave
Bgc;? Restored
B|B|fe about three months
BB caused from Gall Stcnea
|f|& of the Liver and was told
§jK by three of our most prom
ftm inept physicians that 1
mm would have to submit to
RHjjan operation to set relief,
BjBW but heard of your Wonder-
SrS fid Stomach Remedy and
Hijjf secured a full treatment
jffll'i and took it according to
HjyL directions and passed
1,7? hundreds of Gall Stones.
Since taking your medi
cine I work regularly and
Jon't feel any ill effects. I am praising your
Remedy to all my friends. I think it’s worthy of
.he highest praise. B.L. DOOLEY Roanoke, Va."
Sufferers of Stomach. Liver and Intestinal
\ilments are not asked to take Mayr’s Wonder
ful Stomach Remedy for weeks and months
before they feel benefited. Just try one dose—
which should make you feel better in health
convince you that you will soon be well tui.
strong, free you from pain and suffering and gb-,'.
you a sound and healthy Stomach, as it ho;
dene in thousands of other cases. Wherever I
is taken you will hear nothing but the highest
praise. Go to your druggist—ask him about t
great results it has been •accomplishing in casc<
of people he knows or send to Geo. H. hlayi
Mfg. Chemist, 154-156 Whiting St.. Chicago
111., for a free book, on Stomach Ailments am
many grateful letters from people who iv •
been restored.
For sale in Cartersville by M. F. Word,
Druggist.
* ROWLAND SPRINGS. *
Mr. D. T. Smith and wife went over
to Kingston Saturday to see Mr. Lewis
young daughter, who is very sick.
Mr. Vick Foster, of Cartersville, has
been in our community the last few
days doing some brick work for Mr.
B. L. Leachman.
Mr. Will Bailey, of Cartersville, was
in our community Thursday.
We are glad to report Mr. Cas Smith
who has been on the sick list, is im
proving some.
Mr. Toney Smith, of Rockmart, wa
the guest of Mr. Herman Smith Sat
urday and Sunday.
Mr. Gus Chitwood and Mr. Stewart
Leachman) of Center, were at Row
lb nd Springs Sunday.
Mr. Earl Satterfield and Mr. Hur
shel Ijeonard, of Center, were the
guests of Mr. Sam Bradford one night
last week.
Mr. Dock Brown, of Allatoona, was
trie guest of his brother, Mr. T. A.
Brown, Wednesday night.
Mr. Perry Morris and family and
Mr. Archer Morris and family, of Car
tersville, are moving into our settle
ment. We are glad to welcome them
tn our midst.
Our Sunday sch >ol is progressing
r.icely.
Next Saturday and Sunday are rag
liar preaching days at Rowland
Springs. We hope to see a large crowd
out.
Mr. M. G. Dobbins and Captain Cal
houn, of Cartersville, were in our mids
c-ne day last week.
The singing at Miss Eunice Brown's
Sunday night was enjoyed by all who
were present.
Mr. Tom Foster and wife, of Carte s
ville, passed through this place Tues
day.
* * ********* *
* WHITE.
A • • • * • •*
Rev. McGee filled his regular ap
pointment at the Meihodlst church
Sunday night.
Mr. Mark Bolding went down to At
lanta Saturday.
Miss Lydia Jackson and Miss Lilly
Shelton attended the teachers’ meet
ing at Linwood Friday and Saturday.
Mr. Gid Warde, of Albany, spent
Thursday night with hie parents.
Mr. Will Leach, of Etowah, Tern,
spent the week-end with his sister,
Mrs. A. A. Fergerson.
Mrs. Plttard, of Cassville, was the
guest of her daughter, Mrs. R. E. Wll
son, last week.
Mrs. Tom Lewis and little daughter,
Agnes, have been visiting relatives
near Cartersville.
Miss Emma Ray Shelton spent the
week-end at home.
* CLIFFORD.
Mr. and M r s. J. M. Ward spent sev
eral days last week as the guests of
the latter’s sister, Mrs. Georga Con
sway, of near Eaves Station.
Mr. Dude Ward, of this place, made
a trip to Cass Station last Monday.
Miss Alba Johnson spent Thursdav
right as the guest of Miss Dovle Ward
of near this place.
Mr. J. M. Ward made a trip to Halls
last Friday morning.
Mr. J. W. Headden, of Atlanta, spent
Thursday night as the guest of Mr.
R T. Ward, of this piace.
Mr. E. T. Ward made a trip to Kings
ton last Friday.
Mr. Bob Holt, of Halls, passed
through Clifford enroute to Kingston
lost Thursday.
Miss Alba Johnson was in Hails last
Friday.
• * . e ,-- ~ ■, ... j
* • •••• •••
* C E.N T E R.
Rev. Goss, of Cher kee, hia
regular appointment at Center Satur
day and Sunday.
We are sorry to say that Mrs. E. D
Abernathy is very ill at this writing.
Miss Julia May Northey, of Rowlanl
Springs, spent Saturday with Mlsjs
Josie Lewis at this place.
Mr. Eli Lewis and Mr. Jo* Chit
wood, of Center, spent Sunday at Pine
Log.
Mr. and Mrs. Fred Lewis, ot th s
place, spent Friday with their brother,
Mr. Dannie Shinall.
Mr. Albert Lewjs, of Center, sp tu
Sunday with Mr. T. A- Brown, at R >w
land Springs.
Misses Enla and Ollie Nort'is, of
Smithville, visited Miss Eva Kowa
Saturday night and Sunday.
To Prevent Blood Poisoning
apply at once the wonderful old reliabl* DR,
PORTER’S ANTISEPTIC HEALING OIL, a sur
gical dressing that relieves pain and heals al
the same time. Not a liniment. 25c. SC*.,£l.oo.
“ E. W. BELL' '
Paper Hanging, Cleaning Carpets,
and Matting Laid, White Washing
and Tinting. Over 250 Samples Wall
Paper. Give me a trial. 12 Church
SI reel.
STOP in ATLANTA
at HOTEL EMPIRE
Opposite Union Depot on Pryor
Street. Renovated and refurnished
throughout. Reservations made on
application. Hot and cold water,
private baths, electric lights and
elevator.
First class accommodations at
extremely moderate rates. Euro
pean plan 75 cents up.
John I*. Edmondson, Proprietor.
2 Houses for Rent.
7-Rooms, electric lights,
baths and good sewerage.
Both houses in good con
dition. Located on South
Erwin street. Phone No.
67. W. H. FIELD.
—
Money to Lend
on Farm lands. Low rale of Interest
PAUL F. AKIN,
Cartersvifle, €a.
•noi}T?dijsaoo joj stud -Cnrard s,n®H sqnx
■OSi ‘bJSISStUU ll® PI°S
•o 'op.iiox *OO y .\3X3H3 'I 'A
•ae-'i
'sitiiuoraji^' l ! joj puss •toojs.fs sqj jo sasej
■jns snoonui puß pocjq sqi uoln A'i)3uj;p sn;
?ub .Ciibuj.jju! ua:|B4 s| njno qjJBjBO sjjbh
•ojiqna -Cjrio.m
•NOSV3TO \W •V 'IR3S
'9SSI "(I 'V jo Xcp hi!) *iqt '-roud-ojcl
Hu U[ poqjjosqas puu sia JJvj-jq of ujo.a^'
•i3M3110 T HKVHJ
•sjno qj.ißjß3 s.iibji jo osn oq+ .fq psana
5q aouußj tcqj qj,n.; ; warp .f-mao puu qaaa
JOJ savin 111 (XHHUX.IU 3XO J° m '-i aqj
full in.-a uup piuu ptm TiBSAJOjU AJU4S
puu A4imo.) upoiox j ) .'.'4!,') '..r,4 t:[ ssoutsnq imj
■op ‘*o3 Jy .f anat;;4 -p M 4 - nvt: .iqj jo .tam-ind
iojiiss MJ .11, jcqj qiBO ’’ 'I-V ■ •[ qußt.i
•m - .C4ur.00 Busn'j .; if;.) oppj ■ <1404-
For Frost Bites and Chapped Skin.
For frost bitten ears, fingers and
*oes; chapped hands and lip3, chil
blains, cold sores, red and rough shins,
there is nothing to equal Bucklen’s
Arnica Salve. Stops the pain at once
and heals quickly. In every home
there should be a box handy all the
time. Best remedy for all skin dis
eases, itching eczema, tetter, piles,
etc. 25c. All druggists or by mail. H.
E. Bucklen & Cos., Philadelphia or St.
Louis.
Cures Old Sores, Other Remedies Won’t Cura
The worst cases, no matter of how long standing,
are cured by the wonderful, old reliable l>r.
Porter’s Antiseptic Healing Oil. It relieves
Pain and Heals at the same time. 25c, 50c, $ LOO.
To the Voters of Bartow county:
I announce myself as a candidate
for re-election for the office of- Tax
Receiver for Bartow county subject
to the democratic primary. If elected
I will fulfill my duty in the future as
I have in the past. Thanking you for
past favors. *
W. T. PITTARI?,
House for rent on Montgomery
street. Phone 164. G. M. Jackson &
Son.
The manager of this office has se
cured one of the best lines of calen
dars that has ever been shown in this
section and guarantees to save his
customers ten per cent on their pur
chase. See his line before making your
purchase.
fA P-'r-rlncht"* -enc ** *' -a-i* “V c°" A