Newspaper Page Text
- UPREME COURT GRANTS 1N*
JUNCTION TO J. EDWIN
Ml.NIT AFTER PAS$AIE OF ACT
ax Will Be Applied Only to Estates
( Where Death Occurred After
Act Took Effect.
The inheritance tax act passed by
the legislature at the last session is
not retroactive and no tax can be im
posed upon estates now in the process
of settlement where death occurred
prior to the time of the passage of
the act, according to an order of the
superme court handed down and sign
ed by all members of the court.
In the order the court grants the
petition of J. Edwin Helser, adminis
trator of the estate of the late John
E. Lowry, and thereby refuses to al
low the tax commission to force Mr.
Belser to appear before the commis
sion \with all the records of the Lowry
estate in order that the ommission
might ascertain what tax is due the
Under the terms of the order by
the court, the inheritance tax will
be applied only to estates where
death occurred after the act took ef
fect, February 23, and no estates not
settled on that date will be taxed if
the death occurreri prior to February
The tax commission was anxious to
get the court's ruling on the law as
to what estates it applied to and when
Air. Helser carried the matter to the
supreme court a test case was made.
A construction of the recent act
was the main reason for carrying the
matter before the supreme court.
"The question is," says the court in
its order, "are estates in the process
of settlement, at the time of the pas
sage of the act, liable for the tax.
The answer is estates now in the pro
cess of settlement where the deceas
S'~ ed died before the passage of tJpe
act hre not liable for the inheritance
tax. The only question is as to the
construction of the act. It is very
clear that the act is prospective.
"It is the judgment of this court
that the petition be granted." The or
der was signed by Chief Justice Gary
-.:.nid Associaite Justices Watts, Fraser,
Cothran ar d Marion.
Revenu C imes From Gas Tax.
A total cf $67,196.87 was collected
during lMarch under the new gasoline
tax act, the tax commission announc
ed after figures for March had been
compiled. A few delinquent tax-pay
ers have not yet reported, but-the to
tal as announced is practically the
amount that will stand as the month's
M~arch was the first month on which
the tax of 2 cents a gallon was paid
on gasoline. andl judging by the fig
ures for this month a total of approx
imately $670,000 will he collected for
the ten months of this year. Howv
ever, these figures may be changed
as the sales may increase during the
summer months or they mnuy de
Under the terms of the gasoline tax
net, one-half of the money collected
goe.s into the state treasury andl one
haltf goes to the countiles for building
and maintaining roadls.
The (conmmission is also certifying
to the state treasurer the gross earn
ings of all the public uli ty corpora
tions in the sitte. These public util
ity corporations pay a three-mill tax
on their gross ea rings and the com
mnisition is certifying a total of $84,
257A1 as the taxes due the state.
Governor Receives Many Invitations.
Governor Cooper- is (aily r'eceiving
invitations to deliver addresses from
numerous towns ov-er the state anid
Sfrom cities out of the state. A large
number of requestas for addresses at
school c-ommenc-ements has h2 m re
/ (ceivedl and in addit11ion to these the
governor is in great (demnand as a
e peaker for piatriot ic occ(asionis and
tor Vehicles Show Decrease.
'uth Carolina has 71,157 automio
at. present as compa red withi 93.
-.~ast year,' or a decrease this y'ear
Smachines over 1921. a-ccord
did ~;~ gistrtion flggures of the
ghit departmeint to date.
Th~ figur-es ingi'cate that eltther the
state is dlotng wiut a large numi
lber of automobles~ that many per
Sons are driving mac ines withouit li
cense plates and( in ,iolaition of the
So far a total of 5,866 trucks have
Move Health OffIces.
The offices of the state' health do
partment, which were foirmerly on
the fifth floor of the Palmetto build
ing, wore moved to the so.cond floor
of the same building, the offtfe 110W
occupied being thase form1/rly tused
S by the internal revenue d?partment.
The internal revenue department is
nlow occupying the old \postofftce
buiilding near the Jefferson thotel.
The different offices of th.' health
departments witl he closer tggether
now tha.n under the former artrange
Elot State Fair Manager.
J. W. Fleming, of Savannah, Ga.
was elected by the exebutive commit
tee of the South.Carolina Agricultural
and Mechanical Society to fill the new
ly created position of manager of the
State Fair, according to the announce
mont of Rt. M. Cooper, Jr., of Wisacky,
president of the fair society. Dr. Frank
Efird, of Lexington, was re-elected
secretary of the fair and David G. EIlli
son of Columbia, was named again as
Under the new management plan,
approved by the executive committee
at Its recent session in Columbia, Mr.
Fleming as manager will have ex
ecutive control of the state fair, de
voting his full time to the fair in an
effort to aid the fair society in its
plans to make the annual exhibition
larger and better than ever before.
The position will require Mr. Flem
ing's time .for 12 months in every
year, his offices being located in Co
lumbia. Mr. Fleming expects to move
his family to Columbia May 1, when
he will take over the management
of the fair.
Mr. Fleming was secretary of the
Ohio state fair, one of the largest in
the United States, succeeding his
,father in that capacity. The exhibi
tion receives an annual appropriation
of $180,000 from the state of Ohio. In
Savannah he has been in charge of
the Tri-State fair at Savannah, going
there after his selection for the post
tion by the owners of the fair to find
only a vacant plot of land awaiting
him. Out of this he created the Tri
State fair, erected the buildings and
made the exhibition one of the best in
Mr. Fleming is 45 years old," Mr.
Cooper said, in talking or Mr. F'lem
ing's election, "an( he is a man of
pleasing personal appearance and un
doubted executive ability. lie is es
pecially Qualified for the organizing
and building up of state fairs."
Killing in State Every Other Day.
South Carolina averaged a homicide
every other day last year. according
to figures compiled by Prof. Wilson
Gee of the department of rural social
science at the University of South
Carolina. These figures based upon
the records of the bureau of vital sta
tistics, show that during the year 247
people lost their lives through vio
lence in the state, an average of
14.7 homicides for every 100,000 peo
ple in the state.
Of the 46 counties in the state, for
chester has the only spotless record,
while Bamberg, with 13 homicides, has
the worst record of 62 violent deaths
for each 100,000 population. Florence
ranking 44th in the list, had a total
of 16 homicides, but only showed a
record of 31.7 homicides per 100,000
population. Richland county is sev
enth in the list with a total of seven,
or only 9 for every 100.000 people.
National Guard "Gala Day."
Gov. Robert A. Cooper and Adjt.
Gen. R. W. Grant are to be the prin
cipal speakers at the National Guard
"gala day" Greer Saturday, May 13.
The "gala day" exercises will bring
four National Guard companies and a
National Guard hand for Greer for the
addresses, instruction, parades, base
ball game and sham battle that will
feature the occasion. These companies
are the Howitzer company of Green,
Comnpa ny F of Sparta nhurg, Comtipany
G of Greenville andl the Headquarters
company of Easley.
Thle "gala (lay" is being lanned
with the double purpose of creating
interest in the National Guard and
'furnishing instruction to the comnpa
Tre (lay's program opens with a
parade at 10:30 o'clock, the four com
panies andl the band participating with
the schools. The paradle will end at
the baseball park w~here then a conm
petitive drill will be stagedi. At 11:30
o'clock the companies and audience
wvill hear' the addresses buy Gover'nor
Cooper and Adjutant General (rant.
Col. F. R. Day, instruct or-Inspector for
the state, and Col. T. E. Marshall of
the One Hundredl and Eighteenth reg
iment will also make short addresses.
The add~resses will be followed by a
barbecue at 1 o'clock, given by the
town of G reer. At 2 o'clock w~ill come
the baseball game between two of the
companies, the baseball game being
followed at 5:30 o'clock by the sham
battle. The battle over, the comnpa
nios will then pitch camp for the night
and supper. A ser'ies of wrestling
and boxing matches at the hail park
at 8 o'clock and a (lance at the Green
armory later wvil compulete program.
invited to Meeting.
State highwvay officials received an
invitation to be present at a meeting
of the boa rd of directors of the Dixie
liighway association to 1)0 held in
Jaecsonville May 26 and 27 at which
the plans wvill be discussed for the
building of one connecting direct all
weathr road from the North into Flor
The highway department of all the
states traversed b~y the Dixie highway
have boen asked to be represented at
the meeting and to participate in the
plans for the road.
Submits Low Bid.
The Palmeito Concrete Manufactur
ing and Machh~er'y company of Co.
lumbia was the low bidder for the
manufacturing of sonmc $12,000 to $15,.
000 worth of road pipe for the state
highway dlepartmeont to be used( within
the next three months on projects to
be constructedl during those months.
Ten contractors 1bid on the work,
but the Columbia flrni with prices
from 63 cents to 75 cents on 15-inch
pipe and from $3.45 to $3.60 for 36.
inch pine was low.
WITH THREE-PIECE SUITS;
JERSEY BATHING SUITS
O1' .so long ago there entered the simuing or for iy In the water.
race with the regulation two-piece The nicest thing about them, next to
suit and the tailored dress, for street this practical wearing quity, is the
wear, the three-piece suit. That is, fact that they are delightfully pretty.
suits, in which a bodice attached to Wool Jersey Is the excellent inedlun
the skirt is included, were introduced chosen for making many attractive
as three-piece suits. They have proved sits, but the knitting mills are con
their staying qualities. tributing Just as maay short trunks,
Summer is written in every line of ending a few Inches above the knees
the attractive three-piece model shown and made in one with one-piece over
here and a glance reveals that it is garments in most caste. There are
especially well adapted to fashionabld some new, full-skirt styies, either
fabrics. Pongee, kitsha cloth, flannel shirred In at the waist line or hay
ad light-weight wool suitings are lag dep knife plaits, like the suit
+ Y A
thi prcla wern qulty a h
r.. - }' -_ '.. _
Attractive Three-Piece Model.
used for the skirts and coats, with pictured here. Bright-hued stripes al
crepe de chine or georgette much in de- ternating with dark ones, miake this a
mnd for bodice and sleeves In these vivid model, bait it is shown here In
stits. The suit picturet has a bodice a quiet rown and tan comtnatio
and long sleeves of crepe do chine that Is nevertheless snappy In style.
wvith skirt and coat of kasha cloth, Th'le short :sleeves are noteworthy be
both bordered with an emnb-oidered cause in nanny of tie nm e suits the
band. The sleeves are gatheed into a garna's eye is elongated, and extene
peasant cul', which repeals part of b' tie additlon of it stnl, or other
the pattern In thae embrodered hands, ise managed to foam at very short
eand the rolled collar Is edged with tha sleeve.
sane fecoratlon. The coat fastens only Btshess these wool suits thre are
wtth sokira co ofth kashoi ti lo .---t os r na to . . w
bradTeevs ath frnt gaeredinto aThsaretadoflakelggaii,
pen1csa euff whleha reets ana pairtcls b tlaioflv
andth rlle cllr Wooegl Jerse Bahiheut
ame unuorain feTue cofntil dfastes isTeonlyrtt nh lteaw
at Sthe cola wi rib bon ithiea andtuelaitof arhdosntav
falpnrends at the front ral ingou tohaosdrd btte r e
the oatthedres i 'oajalmeCap trnalatin wtheark oners mke thse
In te hl ofcoas, ae sownwit vtvted modet, buthm ft arshown iherIn
ililly of hes thee-iec Stlt a quressdth ron rolda cobntion
espcialy n te painr oes f te~Tknes shortae saleve are notewnh bi
or hoespu intnded or turiss aute lin iinany aote n e uts the
wea, ad teseareausualy wthot apms eye ruise logte, cove tendedr
byhyh sddrtonoo aehadrarither
bar uwiseStnanaged toafrrmaaeveathingrt
hitest shped leaest.ld o at a nd. aron ar clasb #Ihemselves,
gum delights /
young and old. Pf
It "melts in your
mouth" and the gum in the
center remains to aid digestion,
brighten teeth and soothe mouth
There are the other W RI G L.EY
friends to choose from, too:
Not the Man for the Job.
Thniisll ltobertsoni, ani ol~tlihil of the
E~agles club, recetitly senlt not lees to Vly~
several lodge tembers appointing t hem
members of i comititee t vsit thle KI
seik. The next dao of those thuts
n gotirled hltd Itobertson on tie street.
ue aked. eKi
"Yes~---why not ?"
"Well," thle member repllid, "'I don't tRO dkn
"Can't ygu serve aifter lies
hours?" Itobertson yiterrupte. "l o
he way, what's your business ?"
"'mig- I'mei tn untemtoaker."
" x u sed," i sa l tiibertsoni.----Kansas _____________________________________
lity e Stctsr. "r m st o
Onl One Tha Contd 'vh iM.Gupons nou
One <lhly a neighbor met hiiui going "iie ent riles around0( a plocket Bible.
to the onruiket andl hien'sam~ly aisked - Whmen a golf pslaye~r starts to lell abulOt
'Are you fte only dihl?"' his s<-m'e M.. t rumpilson~ takles the
"'Noe,'' lie iunijtan ihtly3 relied', "bhut Good I1t00k out ail asks lin to lay
i's nI lie ontly tite working." his right hatal onl it.''
THIS IS YOUR OPPORTUNITY
If yo U have ben waiting and hoping for the day
when you could get better tires for less money, now
is your time.
Goodycar Tires aore at their best. They are bigger,
heavier, and more durable than ever. Their quality
is at its highest level.
And these better Goodyear Tires today sell for less
money than at any previous time in our history.
The prices listed below established a new low level
for Goodyears, averaging more than 60 per cent less
than the prices of Goodyear Tires in 1910.
These would be low prices for any good tires. They
are almost unbelievably low for Goodyears.
You have never had such an opportunity hefore to
buy fine and lasting tire performance at such low
cost. Call on your Goodyear Service Station Dealer,
and take advantage of this opportunity today.
abi. ..~......$10.95 'reiord. '.. $25.50
Ta l'ebrc. '..$14.75 rea Cord.~. i!.. $32.40
30 3% llWether -18.00 t4 Acitihor. $33.40
Manufacturer's lax extra