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I|fe B|aRI1NSBII^ pEiykLO A REPUBLICAN NEWSPAPER Published Every Saturday. Official Organ of the Republican Party in Berkeley County. WILBUR H. THOMAS. Editor. W. E. HOKE HE!.NS & CO.. Owners and Publishers. W. E. HOFFHE1NS. Manager. 145 N. Queen Street, MARTINSBURG, W. VA. Advertising rates made known on application. IJ - It is astounding that in this state there are some republicans who are fighting for a “Jim-crow ' law. Such a measure is characteristic of a demo cratic state, and it cannot lie shown that a republican legislature ever en acted such a law. and we do not be lleve it will have any great following In this state. The colored people here have not made themselves so obnox ious to the white jieople as to cause separate cars for them. Why all this talk and nonsense we do not know, but such a measure will meet the fate of hundreds of other such nonsensical bills—the pigeon-hole. -o The statements of the banks of this city is one of tin* very best means of deciding to what extent we have reached as an agricultural and manu facturing county. They show a steady and continuous growth. Never before have the workmen been so well paid as they tire today. Never before have they had so comfortable living. In short, no man who wants wont can fail to secure it at good wages; no man who is industrious need be afraid of not making a living right here in Berkeley county. Prosperity is hen*1 and everybody is happy. What more could a community wish? There seems to be quite a great deal of speculation as to who will be the republican nominee for president in 1908. The republican party has many statesmen from whom a winning candidate could be selected. The con ditions of the country at this time makes it vep- uncertain as to who wilt likely be the successful candidate. So many unsolved problems exist that ir is iK>ssible that some one who is now the least thought of may be the fortu nate one because of his sudden rise to prominence on account of figuring largely in some unforseen event. Such a thing has happened, and it is likely to happen again. As for the democrat ic nominee no one living could even surmise who Its .Moses will he. It is like sheep without a shepherd. -_o A great many democrats are now saying that the new tux laws will not raise enough revenue to run the af fairs of this state without raising the levy for state purposes, therefore, de feating the very object of the law. namely, to do away with state taxes entirely. This is undoubtedly true if sonic other means are not provided to raise more money. Hut it can be con fidemly expected that the administra • tkm forces will devise some plan whereby this difficulty can be success fully reached Without departing from the original idea of taxation as was framed in the law. It is well known that the insurgent members of the sen ate and house, aided by the democrats, are trying to defeat the hills fostered by the administration. Such an ob stacle can retard legislation to a great extent. Various bills have been intro duced. which, ii they become a law, will raise sufficient revenue to meet all the expenses of the state. And h is to be hoped that such legislation will be enacte,. which will meet the ends in view. I Several of the circuit judges have ! handed down their decisions tu the ap ; peal cases of the railroads from the assessment made by the board of pub lic works. In each case the assess ! ment was sustained. Judge Mason in I timated in his decision that the rail roads were not assessed at more than one-fourth of its true and actual value. These decisions are an indication of ! what can he expected from the othei judges who have so far withheld their decisions. All this goes to show that the new tax laws are working out Sts predicted by their makers. Tin. I corporations are beginning to set- that I they must bear their just proportion I of the burden of taxation, and the ! sooner -they fully understand this the better it will be for them. The courts ! will uphold what Is equitable and as ! long as our judges act honestly just so long need the common people not 1 fear the iron hand of unjust corpora-! , tions. The judicial department of gov ernment is the hope of a fret1 people, and if it is kept pure and clean our! liberties will not be impaired. There-, fore, no one need be alarmed as to what the decisions of the other judges! will be. They will decide according 1o the evidence, and for what is right and proper. —-- - MANY PLRISH IN COLLISION TWO VESSELS WENT DOWN IN LONG ISLAND SOUND. — Steamer Larchmont Crashed Into the Schooner Harry Knowlton, With Great Loss of Life. New York, Feb. 1J. -The Long* Island sound steamboat Larchmont, of the Joy line, this morning collided with the schooner Harry Knowlton, the later sinking almost immediately off Watch Hill. A telephone message from Block Island slates that the Larchmont also sank a short lime after the collision, and of the 150 persona aboard only eight have been accounted for alive. Fourteen dead bodies were recover-, ed. having been washed ashore. Sev eral of the passengers who were taken! off the sinking Larchmont In the first ^ boat were frozen to death before reaching shelter. YOUNG LADY INJURED. Former Resident Seriously Hurt at Bellaire, Ohio. I Miss Maggie Creamer, the Id-year-, old daughter of .Mr. and Mrs. William li. Creamer, former residents of this| city, was seriously injured Friday af-i ternoon last at the Buckeye Enamel, works, where she is employed. An iron door, weighing 500 pounds, acci dently fell upon her, breaking her left, leg below the knee and otherwise in-' i juring her. Wh.le her injuries are serious her recovery Is expected. Mr.! Creamer, the father of the young lady,, lias been very ill, but is in an improved condition. SCHOOL BOYS EXONERATED. Were Not Guilty of Charges Brought Against Them. An investigation of the charges! made at the last meeting of the board! of education against two high school! boys was held Tuesday night, and af ter the matter had been thoroughly! sifted the lads were declared entirely innocent of the offense charged. It de-i veloped during the investigation that the boys were hiding from one of the! teachers, and that the latter had pre-j stinted they were making an effort to| break open the door leading to the! tower, hence the charge. insulted a Lady. A Greek with an unpronounceable name was up before Jurtice Thomp son on Saturday evening for having insulted a lady residing on Hast Mar tin street. He was assessed $10.t>0, which he paid. A Don’t neglect your cough. - 2 O Statistics show that in New York City O 2 alone over 200 people die every week from 'jf <0* consumption. Q 2 And most of these consumptives might 2 be living now if they had not neglected the Q warning cough. V A You know how quickly Scott's OEmulsion enables you to throw off a 2 Jrakj/* cough or cold* 2 J hlj ALL DRUGGISTS? 50c. AND $1.00. A WINS ANOTHER TAX SUIT Judge McWhorter Decides Against; Baltimore & Ohio. TEXT OF MASON'S DECISION . ___ ■ ■■ i Reviews the Railroad Tax Appeal Case In Detail In His Ruling at Morgantown. Again is the slate victorious in the^ Baltimore & Ohio appeal eases on the assessment of railroad valuation, and this time the victory for the tax com-: mission comes from (Jpsblre county. At a session of the Circuit court held in Upshire county, Judge J. C. McWhorter, of Upshire Circuit bench, rendered a decision which refuses to grant the request of the Baltimore & Ohio railroad for lowering the as sesment of the road, made by the board of public works. This is the third appeal case which lias been tried and all have been de cided in favo" of the state. The first came from Mason county, when Judge Parsons rendered his decision against the Baltimore & Ohio; the second was decided by Judge Mason at Mor gantown and many other appeal cases throughout the state will probably be decided In the very near future. It is not known exactly the ground of Judge McWhorter's decision, but it is thought it will lie along the same lines as that given by Judge Parsons,' who stated that the board of public works was not required to separate the railroad property assessed, into county fragments, and assess the prop prty in each county through which the railroad passes, Init, the court must ascertain the value of the entire road.1 then apportion the property to and : assess it in each county in whlcn it is located. Judge Mason’s Opinion. Judge John VV. Mason, of the Mon ongalia-.Vlarion circuit, in the appeal ' case of the Baltimore and Ohio rail-, road against the board of public works, in which the plaintiff sought ' to have the valuation placed on the railroad property for purposes of as-1 sessment, sustained the board of pub lic works on practically every point | raised, and w ill enter an order con-j finning the valuation of the railroad’s! property in Monongalia county. The points made by the court in his decision, all of which relate to ques-1 lions raised bv the railroad, are as1 follows: First—A railroad may be assessed for taxation either in the name of the owner or operator. Where a railroad i company has made returns of the property owned by it and also the property operated by it, and the board of public works has assessed the com-j, pany with all the property so returned ] it is too late for the company upon1 ( hearing of the appeal from such as sessment, in the circuit court, to ob ject for the first time to the assess j i ment being made against it on the , property operated by it but which it does not own. , Second—Upon an appeal to the cir cuit court bv the owner or operator of a railroad, from an assessment and valuation made bv the board of public works, the court may be compelled to1] pass on three questions, namely: (1) Is the value of the property fixed by the board of public w'orks correct? (2)1, If incorrect, is it too high? (3) If in-', correct, is it too low? |. i unriuic me vaiuc in mu prujiui ly : assessed must be ascertained bv the' court before deciding any questions submimtted to it. Third—Railroads like all other prop-! erty subject to taxation, must be taxed' at their true and actual value. Fourth—In ascertaining the value of a railroad for taxation, a valuation must be fixed upon the property in the county where the property is sit uated. Fifth—In ascertaining the value of a railroad for taxation under the laws} of this state it is not proper to con sider the physical value, only, of the road. Every element of value should be considered. Sixth—That clause of section 1, ar ticle 10 of the constitution of this state which provides that “The legis lature shall have power to tax bv uni form and equal laws all privileges and franchises of persons and corpora tions," does not act of its own vigor ' or authorize an executive officer to as sess a franchise for taxation. There can be no taxation of a franchise with out authority of the legislature. Seventh—When the legislature by a valid act (which it has done) requires a railroad company using and oper ating its road, in the exercise of its franchise, to return for taxation all the property owned or operated by it, and makes it the dutv of the board of public works to assess for taxation all the property required to be so re turned, at its true and actual value, it thereby authorizes and directs the taxation of such railroad to hold and use it for such purpose. The right to have the property where it is, and to use it for railroad purposes, Is a part of the property to be taxed. The use of, and the right to use a railroad which is being operated, as well as its physical value, should be considered in fixing its value for taxation. The true and actual value of an operating railroad necessarily includes the right to use it as such. Eighth—A circuit court has no au thority under the general jurisdiction conferred upon it bv the constitution and laws of the state to review the action of the board of i>ublic works making an assessment and valuation or a railroad. The right of the owner or operator of a railroad to appeal to a circuit, court from an assessment and valuation of a railroad made by the board of public works is given by section 94, chapter 35, of the acts of the legislature of 1905, and upon such appeal, a circuit court has no powers except such as are conferred upon it by said statute. This statute limits the jurisdiction of the court to ascer taining the true and actual value of the property so assessed. The opinion delivered by the court j was a very elaborate one and had evi-j rjently been prepared with a great deal; of care. Judge Mason’s chief task, as Indicated in the points given above was to arrive at a correct valuation of Hie railroads in the county. Thisi lie did by reaching a conclusion as to* iln total value of the II. & O. system, j He argued that a solvent company's! property should be worth as much as ts liabilities. Taking the bonded in- j lebtedneBs, the value of the stock, and he debts not bonded, he nlaeed the I otal at $438,381,000. From ibis imount, for purposes of taxation, $50,-' >00,000 stock held in the Reading rail- j •oad. must be deducted, leaving $388,-: >81,000. It can be shown that one-J ourth of the company's railroad is in ' Vest Virginia. One-fourth of the ' truss earnings are derived from this : date. About one-fourth of the net earn ng are derived from West Virginia. 1 fence, the B. & O.’s holding here are 1 vorth $97,000,000. j> The state’s board of public works j 1 tas valued the holdings at about $80,- ( >00,000, considerably less than one ourth of the total. Reasoning on this ■ rnsis, the court reached the conclusion hat $2,069,000 is not too high for the1 aluation in Monongalia county. , The decision is one of the most im-1 ( nortant ever made in this state. It ta\>» i LENTEN SEASON BEGINS SOLEMN PENITENTAIL PERIOD WILL BE OBSERVED HERE. j1 . ! Vlany of the Churches Prepare For Special Services Throughout the I Season. 1 I The solemn oenitential season of ->ent, marking the 40 days before the crucifixion of Christ, was ushered in lere. Ash Wednesday, in several >f the churches by special services. [1 The word "lent,” is derived from the 1 Vnglo-Saxon "Lencten spring,” from 1 he season in which it occurs, is used 1 o designate the solemn period of de-1 motion and abstinance which has from! *arly times preceded the feast of Eas- 1 ;er. It is mentioned as early as the 1 ime of Irenaeus in the second cen-^ :ury and he speaks of it as not mere- < y something of his own time but of nuch earlier date. It was arranged < o extend over a period of forty days' Jnot including Sundays) in order to,1 correspond with the forty days of, Christ’s temptation in the wilderness md so to teach the great test to w hich j every human life must be subjected to 1 rrepare it for its appointed duty and -ictory. The forty days of Lent, ecclesiasti :ally, call upon the faithful children >f the church for abstinence from the >rdinary social pleasures, for special levotion to the duties of the Christian j ife, for the exercise of self-restraint ind self-sacrifice and for a general macing of the tone of the spiritual life 1 >y devout reverence to the standard et by Christ himself. It is, in fact, an episode in the Chris- ' ian life not to be evaded by those who « nake the year the following of the >athway of Christ through human life fom the manger to Bethlehem which s in sight at Christmas to the triumph >f Easter. “HEAVED” SOME COAL. rwo Young Men Sentenced to Jail For Theft. Dave Cook and Thomas Myers, two) noting men of this city, were arrested j oy Detective Martin and taken before! Justice Felker on a charge of stealing :oal from a Baltimore & Ohio car in :he yards here. . Myers was sentenced to 20 days in jail, and, it being the second offense of Cook, the latter was given 30 days as the guest of Deputy, Sheriff Wolf. 4 Slight Wreck. A freight car was derailed Sunday afternoon on the quarry branch, and it was necessary to get the riggers’ ;rew out to replace the car on the track. Damage was snght. MARRIED IN WOODSTOCK j BERKELEY COUNTY MAN WINS A* VIRGINIA BRIDE. - i Several Weddings Announced to Take Place in This City and County in the Near Future. The home of Captain and Mrs. Mon roe Fuukhouser in Woodstock, was the scene of a very pretty wedding, Thurs-j day, when their daughter, Miss Bessie Crawford became the bride of Mr. I James McSherry Janney, of Bunker! Hill, Berkeley county. The ceremony' was perforinel by Rev. George E. Hen derlit, former pastor of the bride, and for some ears a missionary in Brazil. The wedding march was played by Mr3. Lucy Luke and the bride was given away by her rather. For a time the bride resided in Mt. Jackson, go ing to Woodstock with her parents several years ago. The newly wedded pair left for a visit, to northern cities, after which they will liVe in Berkeley county. Mr. Janney is a well known farmer In his section and is the youngest son of Mr. John T. Janney. Hess-Grubb. .Miss Emma K. Grubb, daughter or Mr. and Mrs. Frank Grubb, of Berk-i ■ley county, and Mr. Harry E. Hess, a >oung Baltimore & Ohio railroad fire nan, were quietly married Wednesday afternoon at the Lutheran parsonage, rile ceremony was performed in the presence of a'few friends of the couple if Rev. Charles S. Trump. Mr. and Mrs. Hi SS will reside in Marfiriehnrtr Williams—Minghini. .Miss Rosa E. Mingtiui, daughter of drs. Ella Minghini, of Ganotown, this ■ounty, and Mr. Robert C. William?, >f this city, were married at Jones’ Spring on Wednesday evening at the United Hrethern parsonage. The cere nony was performed by Rev. W. T. sampsell. Mr. and Mrs. Williams will ■eside in Martinsburg, where the jroom is employed as a dyer in the Crawford Woolen mill. Williams-Minghini. A license liu also been issued to * diss Rosa E. Minghini, daughter of drs. Ella Minghinni, of near Jones j Spring, this county, and Mr. Robert t U. Williams, a dyer at the Crawford . rVoolen mills. The ceremony will take 1 dace at Jones Spring on Wednesday ^ tveninc. Invitations Issued. Mr. and Mrs. J. T. Cotrow, of near Hartinsburg, have issued invitations 0 the marriage of their daughter, Miss * 5ue Catrow. to Mr. George Allen Wel er, of Arden district. The ceremony will take place at Willow Grove, the j lome of the bride on tbe evening of \ rhursday, February 21. Heck—Glesner. i Miss Blanche Glesner, daughter of Hrs. Jacob Glesner, and Mr. Lewis deck, both residents of this city, were luietly married Wednesday evening at , he First Methodist parsonage by Rev. ^rank R. Isaac. They will reside in ■ his city. I Gruver-Glover. A license his been issued to Miss ' Jlara Glover, daughter of Mr. and Mrs. 1 id ward Glover, of near In wood, and i Hr. George C. Gruver, a young farmer ] >f this county. The wedding will take rface at the home of the bride this . evening. ! | DETECTIVE MARTIN PROMOTED . I Hade Lieutenant of the Baltimore & | Ohio Force. Detective J. T. Martin, of the Balti- ' nore & Ohio railroad police force, and! 1 well known and popular officer, has ■ i •eceived word of his promotion to be i lieutenant, with a substantial in> •rease in b9th salarv and allowance or expenses. Mr. Martin will make lis headquarters here for some time, nit may te tiansferred to another 1 ield later. He is one of the most ac ive detectives in the employ of the 1 Jaltimore & Ohio, and his promotion o a higher rank is a deserved one. poC'" “THIS IS A HORSE” I ONCE there was a small boy who wrote “This is a Horse” after trying for hours to draw a copy on his slate of a thoroughbred racer. He admired the horse, wanted it, but had neither the ability nor the experience to get him. He therefore tried to draw one. \\ hen nis labors were complete, he looked first at the genuine article, then at the miserable imitation, and after long, deep study wrote THIS IS A HORSE, realizing his failure and inability to reproduce the genuine, and he knew without "This is a Horse” written below, no one would recognize what he had tried to make. Would-be competitors have tried for years to imitate Grape Tobacco. They make bla k plugs of similar size, but of less weight, and put in it all sorts of various concoctions, mixtures and kinds of Tobacco, but all fail'd (to get the business) and finally hit upon the small boy’s plan, and printed on the tag "SOMEBODY'S Sl’N CURED.” They all advertise and tell you that SOMEBODY’S SUN CURED tag is valuable Of c< urse it is (it cost about 15 cents per thousand) but how about the miserable imitation of Grape Tobacco the tag is on? Somebody’sSun Cured tag no more makes good Tobacco than does THIS IS A HORSE makes a valuable genuine horse. MORAL: CHEW CRAPE TOBACCO —MADE IN RICHMOND -- ----- ^ $5,000 Reward will be paid to any person who can find one atom of opium, chloral, morphine, cocaine, ether or chloroform or their derivatives in any of Dr. Miles’ Remedies. This reward is offered be cause certain unscrupulous persons make false statements about these remedies. It is understood that this reward applies only to goods purch ased in the open market, which have not been tampered with. Dr. Miles’ remedies cure by their strengthening and invig orating effect upon the nervous system, and not by weakening the nerves. “T consider that there are no better remedies put up than Dr. Miles' Nervine, Anti-Pain Pills, and Nerve arid Liver Pills. We have used them for years, and recommend them to many others. My wife is using the Nervine, and considers It the best medicine in the world. A lady friend of mine, who was almost a total nerv ous wreck, through my earnest solici tation has used several bottles of the Nervine with wonderful results.” WM. CROll K, Salt Lake City, Utah. Dr Miles’ Anti-Pain Pills are sold by your druggist, who wilt guarantee that the first package will benefit. If It falls, he will return your money. 25 doses, 25 cents. Never sold In bulk. Miles Medjcul tlo., Etkliart, Ind THE ORGANIZED 1892, CAPITAL $100.(100.08 Stockli JlllfK 1.11>hllltv ■■■plusnun Undevlried Profits - 913,000 HOTEL BERKELEY BUILDING deceives deposits, loans money and ransaets a general banking business. Vecounts for individuals, corpora ions and firms solicited. )r. J. Whann McSherry, President Ihas. Thumel I ... V. J. Lambert { V1CC Presidents. EDWARD RUTLEDGE. Cashier. -HAS. A. YOUNG. Assisiant Cashier. Directors >r. J.W. .McSnerry \V. J. Lm»eri larrv S. i uslnva. J.is. W. McDonald. Vm, Thatcher, Cbas Ihumet, V H. Heushaw, S. (1* HtucUey, *eter S **p«row Joseph Fisctis, os. B. Vanmeter, John W. Bolide, V. II. McDonald, H.S. Butts . vv Welshaus, Ur E. L Sencindiver, oseph Michael Jiihii h Williams Clarenoe E. Martin I it trrent Faild on 'Ifine Deposits. Di scount Day, Tuesday )R. W. E. MINGHINI, —Martinsburg, West Virginia. Vi 11 practice Dentistry in all of its (ranches. Gas and local anaesthetics dministered. All work guaranteed, Jrices Reasonable. Office in Gettinger Building, Queen St. >R. C. W. LINK -DENTSIST-— Dental parlors over Merchants & 'aimers Bank, Martinsburg, VV. Va. •bone No. 112. No. 127 S. Queen St. VILBUR H. THOMAS, —Attorney-at-Law— •eoples Trust Co. Building, Martinsburg, West Virginia. X. POOLE Will give prompt attention to all lusiness entrusted to his care. Special attention given to convey ncing and settlement of estates. Office Over Merchants & Farmers Bank, Martinsburg, West Va.