The Alaska daily empire. [volume], May 24, 1913, Image 3

About The Alaska daily empire. [volume] (Juneau, Alaska) 1912-1926

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ORDINANCE NO. 124.
'l'o provide for the assessment, levy
in*; ami collection of taxes.
The City of Juneau does ordaiu as
follows:
Section 1. All property withiu the
City oi Juneau not exempt under the
laws of the United States is subject to
taxation for municipal purposes.
Sec. 2. The city taxes must be as
sessed. levied and collected as provid
ed by this ordinance.
Sec. J. The assessor must between
the 15th day of April and the fourth
Tuesday in .May of each year ascertain
the names of all taxable inhabitants
and all property in the City of Juneau
subject to taxation for municipal pur
poses and must assess such property to
the person by whom it was owned, or
claimed, or in whose possession or
control it was at twelve o'clock m.,
on the 15th of April, in the
same yvar, if known. If unknowu,
he shall assess such property to
"unknown owners", but no mistake
in the name of the owner, or sup
posed owner of property, shall ren
der the assessment thereof invalid:
Provided, that there shall be exempt
from such assessment to each house
holder or head of a family household
goods of w hich such person is the bona
fide owner, not exceeding $200.00 in
viiiue; and. provided further, that all
property belonging to the municipality
and all property used exclusively for
religious, educational and charitable
purposes, shall be exempt from taxa
tion.
Sec. The Common council musti
furnish the assessor with the neces- J
sary blank forms of statements tor as
sessing. and all necessary maps, charts'
and books.
Sec. 5. On or before the fourth;
Tuesday in May iu each year. the|
assessor must complete his assess- j
ment books, and must take and sub- i
scribe thereto an affidavit, that his
assessment is a full, true and correct
assessment of taxable property in the'
City of Juneau, to the best of his know
ledge and belief, and must deliver'
said assessment books to the Common'
Council, together with all books, state
ments. maps and charts relating there
to.
That prior to delivering said books
to the city clerk, the assessor shall
notify by post card each and every'
property holder or his or their agent
or representative, the amount of as
sessed valuation placed upon his or
their real or personal property and!
which post card shall therein desig
nate thu dates, time and place of meet
ing of the Common Council sitting as
a board of equalization.
Sec. t>. Upon the receipt of the as
sessment book from the assessor, the
Common Council must immediately
give notice of the time when the Com
mon Council will meet to equalize the
assessments, by publication for at least
three days in a newspaper printed
and published in the City of Juneau,
and during such time the assessment
book must be kept open for inspec
tion.
Sec. 7. The Common Council shall
meet as a board of equalization on the
first Tuesday in June of each year
at the hour of two p. m., and continue
in session until the hour of four p. m.
of said day and shall continue in ses
sion until the Monday next following
between the hours of two and four p.
m. of each day. They shall have full
power and it shall be the duty of the
board to raise or lower the assessed
valuation of such property real or per
sonal which may by them be deemed
unequally or unfairly assessed. The
city clerk shall be ex-olficio clerk of the
board of equalization and shall keep
a record of the proceedings of the
board and note all changes made in
the assessed valuations by the board.
Before any increase shall have been
made in the assessed valuation of any
property personal or real the owner
thereof or his agent or representative
shall be notified in writing by the
clerk of the board of such contem
plated raise which notice shall be
served by the clerk or city marshal.
The person or persons so notified
shall be permitttnl to appear before
the board and show cause under oath
why such assessed valuation should
not be increased.
Sec. S. The board may. after giv
ing three days' notice, either by pub
lishing the same in a daily newspaper,
published in the City of Juneau, or by a
written notice personally served upon
the parties interested by the city mar
shal. increase or lower any assessment
contained in the assessment roll, so
as to equalize the assessment of prop
erty contained in said roll, and make
the assessment conform to the true,
value of such property in money.
sec. 9. Any person desiring a re-;
duction on the assessment of his prop
erty shall make and file with the
hoard of equalization a written appli
cation therefor, verified by his oath.
\ showing the facts upon which it is
i claimed such reduction should be
\ made.
j Sec. 10. Before the board of equal
ization grants the application or makes
any reduction applied for, the person
or agent making the application may
be examined on oath touching the val
ue of the property of such person, i
No reduction shall be made unless;
such person or his agent making the;
application attends and answers all
questions pertinent to the inquiry.
And for the purpose of the examina
tion. the members of the board of
equalization are empowered and au
thorized to administer oaths.
Sec. 11. Any person or persons dis
satisfied with the final decision of the,
board of equalization on applicationj
for reduction of assessment on prop
erty assessed within this city, may
appeal from said decision to the Unit
ed States District Court for the Terri
tory of Alaska, in Division No. 1. with
in thirty days from the time of the
rendition of such decision. Said ap
peal shall be taken by serving upon
the city attorney or mayor, a notice of
appeal, together with a copy of a
verified statement, showing the facts
upon which it is claimed such reduc
tion should be made. The original
verified statement showing the facts
upon which it is claimed the reduc
tion should be made shall be filed
with the said District Court.
Sec. 12. During the session of the
board, it may direct the assessor to
assess any taxable property that has
escaped assessment or add to the
amount, number or quantity of prop
el ty. when a false or incomplete list
has been rendered, and to make and
enter new assessments, (at the same
time cancelling previous entries) when
any assessment made by him is
deemed by the board so incomplete
as to render doubtful the collection of
the tax: Provided that three days' no
tice, either by publishing the same in
a daily newspaper published in tho
City of Juneau for one day, or by a
written notice personally served upon
the parties interested by the city mar
shal. shall be given to said interested
parties of the day and hour fixed when
the matter will be investigated.
Sec. 13. The clerk of the board of
equalization must record in his minute
book all changes, corrections and or
ders made by the board aud during
its session, or as soon us possible af
ter its adjournment, must enter up
on the assessment book all changes
and corrections made by the board,
and on the first .Monday after the first
Tuesday iu June, must complete the
corrections iu the assessment book,
and must affix thereto, subscribed by
him. an affidavit as follows:
., do swear that as clerk
of the Common Council of the City of
juneau, 1 have kept correct minutes
of all the acts of the Common Council,
while sittiug as a board of equaliza
tion. touching alterations in the as
sessment book. That all alterations
agreed to or ordered to be made, have
been made and eutered iu the book,
and that no change or alterations
have been made therein, except those
authorized."
Sec. 14. The Common Council
must meet on the evening of the sec
ond Tuesday in the mouth of June of
each year, and fix the rate of tax levy
for that year, designating the number
of mills on each dollar of taxable prop
erty real aud personal within the
corporate limits of the City of Ju
neau available for municipal taxes as
equalized by the board of equalization
just adjourned.
Sec. 15. Every tax assessed and
levied in accordance with the provis
ions of this ordinai.ce shall be a pre
ferred lien upon the property so taxed
which lien shall be foreclosed and the
property sold as provided by Sec. 3,
of Chapter G9, of the Session Laws of
the Territory of Alaska for 1913.
Sec. lt>. Every tax due upon real
property or possesorv rights therein,
is a lien against the property assess
ed; and every tax due upon improve
ments upon real estate assessed to
others than the owners of the real
estate is a lieu upon the land and Im
provements which several liens at
tach immediately upon fixing the tax
rate in each year; which said liens
shall be foreclosed in the manner pro
vided herein.
Sec. it. upon tne uay auer uxmg
the rate of levy as hereinbefore pro
vided. the city clerk shall publish a
notice specifying:
First. That taxes will be delinquent
on the fourth Friday of July next there
after. at 5 o'clock p. m.. and that un
less paid prior thereto, five per cent,
will be added to the amount there
of. .
Second. The time and place at
which payment of taxes may be made.
The notice must be published for
one week in a newspaper printed and
published in the City of Juneau.
Sec IS. That on the last Friday in
July of each year, at the hour of 6
o'clock, all unpaid taxes shall become
delinquent and the city clerk must
collect thereon for the use of the city,
an additional five per cent.
Sec. 19. On or before the second
Friday in August of each and every
year the city clerk must publish
the delinquent list of assessments
against personal property, which must
contain the names of the persons and
a description of the property delin
quent. and the amount of taxes and
costs due set opposite each name and
description. To said list must be ap
pended and with it published a notice
that unless the taxes delinquent, to
gether with the penalty for such de
linquency. are paid, the property upon
which such taxes are a lien will be
sold at public auction, designating in
said notice the time and place of such
sale, which must take place in or in
front of the council chambers, and not
less than ten days from the date of
the last publication.
Sec. 20. Said list must be published
ouee a week for four consecutive
weeks in some newspaper published
in the City of Juneau, and when such
publication is completed, and before
commencing the sale, the city
clerk must prepare and . file in
his office a copy of the pub
lished notice, with his affidavit there
to attached that it is a true copy of the
same, that the publication was made
in a newspaper, stating the name and
place of publication and the dates up
on which said notice was published
therein: such affidavit shall be prima
facie evidence of all facts therein stat
ed.
Sec. 21. Upon the filing of the
affidavit referred to in the preceding
section, it shall be the duty of the
city clerk to issue warrants for the
distraint of the property described in
such delinquent tax list directed to the
city marshal, commanding him to sell
on a day certain the property described
therein to satisfy the lien of the tax
levied against such property.
Sec. 22. On the day fixed for the
sale, or on some subsequent day to
which he may have postponed it, of
which he must give notice, the city
marshal, between the hours of ten
o'clock a. m., and four o'clock p. m.t
must commence the sale of the prop
erty advertised.
Sec. 23. He may postpone the day
of sale from day to day, but the sale
must be completed within two weeks
from the day first fixed.
Sec. 24. The owner or person in
possession of any personal property
offered for sale for taxes due there
on. may designate in writing to the
city marshal, prior to the sale, what
portion of the property he wishes sold,
if less than the whole, but If the own
er or the possessor does not, then
the city marshal may designate it,
and the person who will take the
smallest parcel or the least valuable
articles of such property, or. In case
an undivided interest is assessed, then
the smallest portion of such interest,
and pay the taxes and costs due, in
cluding fifty cents to the city marshal
for the duplicate certificate of sale,
is the purchaser.
Sec. 25. After receiving the amount
of the taxes and costs the city marshal
must make out, in duplicate, a certifi
cate dated on the day of sale, stating
(when known) the name of the per
son assessed, a description of the
property sold, the amount paid there
for, that it was sold for taxes, giving
the amount and year of the assess
ment, and specifying the time when
the purchaser will be entitled to a bill
of sale therefor.
Sec. 26. The certificate must be
signed by the city marshal and one
copy delivered to the purchaser and
the other filed in the office of the
United States commissioner and ex
officio recorder.
Sec. 27. On filing the certificate
with tho recordor, the lien of the city
vests iu the purchaser, and is divest
ed only by the puymeut to him, or to
the city clerk for his use, of the
purchase money and fifty per cent,
thereon.
Sec. 28. A redemption of the prop
erty sold may be mudo by the owner
or any party in intores; within twelve
months from the date of tho purchase.
Sec. 29. If the property is not re
I deemed within the time allowed by
! the law for its redemption, the city
i clerk must make to tho purchas
er or assignee, a bill of sale of the
property, reciting in tho bill of sale
substantially the matters contained iu
the certificate, and that no person has
redeemed the property duriug the time
allowed for its redemption. The city
clerk shall be entitled to receive
from the purchaser three dollars for
makiug such bill of sale.
Sec. 30. On or before tho fourth
Friday in August of each year, the
city assessor shall make up a roll in
duplicate of all real property assessed
and on which the tax has not been
paid uud is delinquent. Such roll
shall show therein the property as
sessed, the amount of the tax due, pen
alty and interest, separately stated,
on each tract assessed, to whom each
tract is assessed,?if assessed as un
known, so stating. And thereon shall
be endorsed under the hand of the
clerk of the town and corporate seal,
a certificate to the effect that said
roll is a true and correct roll of the
delinquent taxes of the town for the
year (specifying it), and showing the
date when said taxes became delin
quent, and the total amount of delin
quent taxes, penalty and interest sep
arately stated, and tho aggregate of
the whole thereof, if the taxes for
more than one year be delinquent,
such taxes separately shown may be
included iu said roll. Said roll so
made up shall be known as the de
linquent tax roll of the town for the
year in which the same is made up,
the original of which shall be filed
with the city clerk and remain open
to inspection of the public. On or be
fore the fourth Friday in August after
the completion of the delinquent roll,
the assessor shall, under the direction
of the Common Council, cause to be
published in the official newspupcr
of the corporation, or in a newspaper
of general circulation in the town, to
be designated by the Common Coun
cil, each week for a period of four
!.. O imdno miliar tha
successive ?eei\o? u. UVuw
hand of the city clerk, setting
forth that the delinquent tax roll of
real property for the year, (naming
it), has been completed and is open
for public inspection at the office of
the city clerk, and on a certaiu day,
not less than thirty days after the
completion of the publication, or post
ing, as the case may be, of such no
tice, the said roll would be presented
to the district court of the division J
for adjustment and order of sale. Said
notice shall describe each tract on the J
roll on which the tax has not beeni
paid, the amount of tax, penalty and I
interest thereon, and to whom assess-!
| ed. During the time of the publica-!
! tion of notice and up to the time of I
the order of sale hereinafter provid
ed for, any person may appear and
make payment on any piece or tract
set forth therein, together with the
| penalty and interest, and the cityj
clerk shall make proper notation j
of such payment on both the original
and duplicate delinquent tax roll.
Sec. 31. On the date specified in j
said notice, or as soon thereafter as
a hearing can be had before the court,
the clerk, or other officer, shall pre
sent the delinquent tax roll, so com
pleted as aforesaid, together with
proof of publication of notice of ap
plication for order of sale, to the court
of this division for an order of sale of
all the real property therein listed on
which taxes have not been paid and
are delinquent, and upon the issu
ance of such order of sale, a certified
copy thereof shall be attached to the
duplicate delinquent roll and such roll
I filed with the clerk of the court and
become a part of the records there
of, open to the inspection of the pub
lic.
Sec. 32. The city clerk shall im
mediately after the order of sale
correct the original delinquent tax
roll to correspond in all respects
with the delinquent roll as passed
upon and allowed by the court, insert
ing therein the costs allowed by the
court, and within thirty days thereaf
ter shall sell the property described
in the order of sale.
Thnt ctif?h salfl shall be
at public auction made by the city
clerk, after notice given by him
by publication in the official newspa
per of the corporation, or in a news
paper of general circulation in the
town to be designated by the Com
mon Council, once each week for four
successive weeks; such notice shall re
fer to the order authorizing the sale,
giving the date thereof, contain a de
scription of each tract to be sold, to
whom the same is assessed, the
amount of taxes due on each tract, in
cluding penalty and interest up to the
date of sale and costs, the time when
and place where such sale will take
place, and shall be signed by the
city clerk as such. The sale shall
be made at a designated public place
in the town, and at the day and hour
fixed in the notice of sale, between
the hours of ten o'clock in the fore
noon and four o'clock in the afternoon,
commencing at the hour set in such
notice and if not concluded on the day
set, shall continue from day to day
thereafter, over Sundays and holidays,
until the property described in said
notice of sale Is disposed of. Each
tract shall be sold separately, and be
offered for the amount of the tax,
penalty and interest, and costs due
thereon, and if sufficient is not bid
to discharge the amount due on the
same, the same shall be bid in by the
city clerk for and on behalf of
the municipality, for the amount
of the tax. penalty, interest and costs
and notation thereof made on the de
linquent tax roll.
Sec. 34. All real property sold at
such sale shall be sold to the high
est bidder, subject to redemption
within the period of two years from
the date of sale and the municipality
may become the purchaser at such
sale. All sales shall be for cash ex
cept where the municipal corporation
is the purchaser, such cash to be paid
to and receipted for by the city
clerk. If the property be sold
for an amount in excess of all delin
quent taxes, penalty. Interest and costs
due on the property sold, nuch excess
shall be returned by the city
clerk to the owner of the property,
less auy amount of personal, poll or
license taxes then due from him to
the corporation. The purchaser of
any tract at such sale, other than the
municipality, shall receive from the
city clerk a certificate of sale,
which certificate shall bo executed by
the city clerk under the seal
of the corporation, and describo the
property sold, the amount paid, the
aggregate amount of taxes, penalty,
interest uud costs for which the prop
erty was sold, the years for which the
delinquent tuxes for which the proper
ty was sold was levied, the date of
the order of sale, and the court issu
ing the same, the date of sale aud that
said sale was made subject .to redemp- (
tiou within two years by the owner. ,
Each certificate of sale shall bear in- 1
terest at the rate of twelve per cent.
per annum from the date of sale upon i
the totul amount of taxes, penalty, in- 1
terest and costs due at the date of sale |
uud the same shall be assignable and ?
in 110 instuueo shall more than one '
tract separately assessed be included
in one certificate. .Each certificate of :
sale issued by the clerk shall be num
bered and a record thereof kept by
him, in a book specially reserved for
such purpose, showing the property
sold, to whom and when sold, the
amount due for taxes on such property
aud the amount of the purchase price.
Should the municipal corporation be
come the purchaser as hereinabove
provided, a notation thereof shull be
made by the clerk on the original de-'
liuqueut tax roll in lieu of a certifi-;
cute of purchase, and at any time i
thereafter the city clerk may is-1
sue a certificate of purchase to auy j
person paying to the municipal cor-1
poration the amount of taxes, penalty!
and interest due at the date of sulo j
and costs, together with interest on j
such amount from the date of sale at J
the rate of twelve per cent, per an- .
uum; that from the date of sale and '
issuance of certificate of purchase !
and until redeemed, the holder of such <
certificate shall be entitled to the pos- |
session of the tract sold, together with
the rents, issues and profits thereof,
and any person who, after ten days' '
notice and demand of possession there
of by the holder of such certificate of
purchase, withholds the possession of
such tract, shall be deemed guilty of
unlawful detainer.
Sec. 35. The owner or any person
having any interest, whether legal or
equitable, in any tract sold at such
sale, may redeem the same from any
purchaser or the holder of the certif
icate of sale by paying the amount of
the taxes, penalty and interest and
costs due at the date of sale, together
with interest thereon at the rate of
twelvo per cent, per annum from such
date, and all accruing taxes there
after paid by such purchaser, such
payment to be made to the purchaser
or to the city clerk and when
so made the tract shall be considered
redeemed, provided, that if any pay
ment be made to the purchaser the
certificate of sale shall be by him sur
rendered to the redemption, who
shall present the same to the city
clerk and cause the fact of redemp
tion to be noted 011 the deliquent tax
roll and record of certificate of sale
hereinabove provided. If payment be
made to the clerk of the town the
clerk will issue to the redemptioner
a certificate of redemption, under his
hand and the seal of the corporation,
showing the date of the redemption,
the amount paid 011 redemption, which
certificate shall be prima facie evi
dence of redemption and the sum so
paid on redemption shall by the clerk
be immediately paid to the holder of
the certificate of sale and the
certificate surrendered for cancel
lation. A record of such redemp
tion shall be kept by the city
clerk for public inspection. After the
expiration of two years from the date
of sale the holder of the certificate of
sale shall be entitled to a deed to the
tract described therein and sold on
such sale and not redeemed. Such deed
shall be issued by the city clerk,
upon presentation of the certificate of
sale, 011 demand, by the holder and
owner of the certificate, and shall re
fer to this ordinance, by number and
title, the year of the levy, when the
tax became delinquent, the amount of
the taxes, penalty, interest and costs
for which the property was sold, the
amount paid by the purchaser, the
name of the purchaser or his assignee,
the date of sale, the date of the order
of sale and the court issuing the same,
and shall be signed by the mayor and
attested by the clerk under the seal
of the corporation, and be acknowl
edged, and shall convey the tract
therein described to the grantee there
in named free and clear from any en
cumbrance or lien laid on sucn prop-i
erty prior or subsequent to the sale|
thereof by the delinquent owner or,
any person in privity with him, pro- j
vided, however, that no deed shall be <
issued by the clerk if there be any
taxes due on said property levied sub
sequent to the sale, until the same be
paid. Any tracts purchased or as- 1
signed to the municipal corporation
at the sale hereinbefore mentioned
and not redeemed, for which certifi
cates of purchase may not have been
issued after such sale, shall after the
expiration of two years from such sale
be deemed the property of the muni
cipal corporation, and a deed therefor
may be issed by the mayor or clerk
thereof, to such corporation, which
deed shall be of the same force and
effect as the deed to a certificate
holder.
Sec. 36. The term "real property"
and "lands" when used in this ordinance
shall be held to include not only the
land itself, whether laid out in lots or
otherwise, but also all buildings, struc- 1
tures, improvements, fixtures of what
soever kind thereon, and all possess
ory rights and privileges belonging
to or in anywise appertaining thereto,
and the word "tract" herein shall in
clude all lands, pieces or parcels of
land which may be separately assessed
together with the fixtures and im
provements thereon.
The term "personal property" or
"personalty" shall be considered to
include all household goods, effects,
furniture, chattels, goods, wares, mer
chandise, gold dust, money on deposit,
either within or without the corpora
tion, boats or vessels owned or regis
tered in the corporation, capital in
vested therein, all debts due or to be
come due from solvent debtors, wheth
er on account, contract, note, mort
gage, or otherwise, all public stocks,
or stocks or shares in incorporated
companies-, and all property of every
nature and kind not Included in the
term "real property."
Sec. 37. That all ordinances and
provisions thereof in conflict here
with, and particularly ordinances Nos.
24 and 106 are hereby repealed.
Sec. 38. This ordinance shall be
published on the 22nd and 23rd and |
24th days of May, A. D., 1913, in the |
Alaska Daily Empire, a newspaper
published in the City of Juneau, and
shall be posted In three public places
in said town and shall take of feet and
be in force from and after the date of
its passage.
Passed and approved this 16th day
of May. A. D., 1913.
(Seal) W. T. LUCAS,
Municipal Clerk
C. W. CARTER.
President of the Common Coun
cil and ex-ofllcio mayor of the
City of Juneau.
11 I I I I II I I I 111 11 I I I I I I I I I
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OFFICERS
T. F. KENNEDY, Pres.
JOHN RECK, Vlce-Pres.
A. A. GABBS, Cashier
DIRECTORS
F. W. BRADLEY
E. P. KENNEDY
GEO. F. MILLER
T. F. KENNEDY
JOHN RECK
P. H. FOX
A. A. GABBS
M. J. O'CONNOR
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BEST APPOINTED PLACE IN TOWN
Harries nothing but the finest quality of goods. Family
Trade Solicited
Telephone 386?QUICK DELIVERY
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OCCIDENTAL HOTEL AND ANNEX
Restaurant In Connection Established 1881 European Plan "
;; COMMERCIAL MEN'8 HOME !!
II FRONT ST. JOHN P. OLDS, Miigr. JUNEAU, ALASKA II
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| THL CIRCLE CITY HOTEL j;
;; vIRS. M. E. BERGMANN, Prop. ??
II HEADQUARTER for PROSPECTORS AND MINING MENII
ELECTRIC LIGHTED STEAM HEATED II
;; THIRD STREET JUNEAU, ALA8KA ' |
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| OPERA LIQUOR CO., be. i!
3I Thos. H. Ash by, Pres. A. G. Hays, Scc.-Treas. 3'
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COR. SEVVARI) AND SECOND STREETS ;;
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Finest Straight Whiskies Cigars That Everybody Likes to Smoke 33
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33 A RESORT FOR GENTLEMEN 33
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B.M. BEHRENDS, BANKER
JUNEAU, ALASKA
THE OLDEST BANK IN ALASKA
Established 1887 *
Interest Paid on Member
Savings Accounts American Hankers* A'ssn.
I I I I I I I I I I ? H I I I I I i I I I I I I I I I I I I I I I I I I I I I I I I I I 11 I II11- ;
;! WHEN YOU NEED ?;
jj Furniture, Mattresses, Stoves, Ranges:;
Cooking Utensils or Crockery ::
;; and vou want full value for your money po to \\
iiJOHN P. BENSON, the Furniture Dealer::
II Cor. Third and Seward Streets, Juneau . ?
Tons upon tons of new and up-to-date goods arrive at our store every week? >
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UNION IRON WORKS Machine Shop and Foundry
Gas Engines and Mill Castings
Agents Union Gas Engine and Regal Gas Engine
ALASKA MEAT COMPANY John Reck. Mgr.
Wholesale and Retail Butchers
Manufacturers of all Kinds of Sausages Our Hams and Bacon Are
Home-Smoked
"America's Finest Floumno Mills"
Plant and Product
one and i?iseparable
f / Pronounced by experts "A tnerica's Finest Flouring
? y Mills," the plant of the Fisher Flouring Mills
\f Company, was designed and constructed to produce
r America's Most Efficient Breadstuff,
Fisher s Blend Flour
Separate machinery is provided for grinding hard and soft
wheat. Every grain is washed in the famously pure Cedar
River water and thoroughly dried before being ground.
It is no IUIC ooasi in say inai ma
product is the cleanest, most scien
tifically blended, most economical
flour offered for sale today. Combin
ing as it does Eastern Hard Wheat
and Western Soft Wheat, it gives to
public and private bakeries a ma
terial which has all the advantages
of both hard and soft wheat flours,
is better than cither, and decidedly
superior to any other blend hereto
fore produced.
One price /it /ill dealers
Fisher's BLEND
THE BEST LOAF OF <?
| BREAD j;
! 18 Sold At o
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: San Francisco Bakeryif
? Q. MESSERSCHMIDT, Prop. ^
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Berry's Store
Rain Coats Children's Coats
| Ladies fine Muslin UNDERWEAR '