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rOEMCALi LAUREL Xa H El Otflclh I Paper of Yellowstone County VOLUME 41—NO. 12 LAUREL, MONTANA, WEDNESDAY, SEPTEMBER 14, 1949 FIVE CENTS PAYMENT OF FEDERAL TAXES Collector Of Internal Revenue Says Instructions From Washington Are Final "A great deal is heard these days regarding government spend ing, and the possibility of expendi tures exceeding income," Tom Rob inson of Helena, collector of in ternal revenue for the district of Montana, has said. "The possibil ity of a deficit occurring would be greatly lessened if we could con vince taxpayers who are indebted to the government that we cannot operate on promises, but that when a tax is due, it must be paid. "There are some 1,015,000 tax payers in the United States today who are not paying federal taxes as promptly as they are required to do under law, and we have our share of them in the state of Montana. This condition has brought about a situation which has made it necessary for the com missioner of internal revenue at Washington to issue drastic in structions to all collectors of in ternal revenue relative to out standing taxes. Starting immedi ately we are proceeding to carry out the bureau's instructions, and have put into operation in the dis trict of Montana a definite plan of procedure looking to the collection of all warrants for distraint now in the hands of our field deputies. "So many taxpayers seem to be lieve that the government should be paid last, and that all other demands upon their incomes should be met before the payment of tax es. Under the law, exactly the re verse is true. Federal taxes are a preferred claim against the assets of any individual or company in debted to the United States gov ernment for taxes. "It i^ the plan to discontinue permitting taxpayers to make par tial payments on delinquent taxes, or on deficiencies in taxes. Any leniency that we have accorded in the past for the payment of taxes will have to be discontinued to a considerable extent, and all ac counts when due must be paid in. full within a reasonable time, or | it will be necessary to distrain I upon and seize property to satisfv j the government's claims, and I shall have no alternative other than to proceed in that manner, The taxpaying public can be of great service to its government, and to this office, if it will coop-1 crate and meet its federal tax ob ligations without necessity of legal force by this office. "I dislike very much having to proceed in the manner outlined, but it is my duty as a servant of the people to carry out the in structions of my superiors in Washington and to perform my duty as collector of this district, and in justice to the thousands of taxpayers who do pay their taxes promptly and without protest, we believe it is only fair that every effort be made to collect all unpaid and overdue accounts." This year for the first time, a four-year course in engineering will be offered Montana State college, Bozeman,! and upon completion of the course the student is eligible to receive a bachelor of science degree with a major in agricultural engineering. The course is designed to train students to operate and maintain machinery used on farms and ranches, to work in the service field for farm machinery dealers and manufacturers or to serve as extension specialists in agricultur al engineering. Students interested in taking the course will find detailed infor mation in the 1949-50 Montana State college catalogue which may be obtained by writing the Registrar, Montana State college, Bozeman. Autumn quarter begins with freshman week Sept. 26 and formal classroom work will begin Oct. 3. New Course Offered At State College agricultural at O. E. S. HEAD TO VISIT Mrs. J. W. Long, Mrs. O. K. Chapman and Mrs. Walter Chap- : man w r ere hostesses Wednesday afternoon to the Past Matrons club at the Masonic temple. Following a 1 o'clock dessert, the afternoon was devoted to sewing. Plans were made for entertaining the worthy grand matron when she makes her official visit to Zidonian chapter No. 50, O. E. S.. Oct. 6. % ; 1 V fi: pli xf. / / i ::A - PROMOTED . . . F. Van Iderstine, former division advertising and sales promotion manager of Carter Oil company's Billings division, has just been promoted to adver tising and sales promotion mana ger for the company's entire oper ations. The formal announcement was made from Denver by E. R. Smith, assistant general sales manager. Van Iderstine is a na tive Montanan, received a B. A. in journalism at M. S. U., was edi tor and advertising manager of the Fergus County Argus at Lew istown, and was with Yale Oil cor poration 12 years before entering Carter service. His headquarters will continue in Billings. NOT NEW TO INDIA Mahatma Gandhi, the late Hindu nationalist leader in India, achiev ed his position of prominence be cause he maintained a close and sympathetic contact with his peo ple and because he adopted the principles of Christianity to his political program, according to Rev. Benjamin Balaram. Balaram, who is a native of India, an or dained Methodist minister and a dressed the Rotary club Tuesday, racy in India, India has been well prepared to receive democracy by such demo high school instructor in Bombay, who has been doing graduate work at schools in the eastern United States. He is now traveling through the United States on a speaking tour and made his first appearance in Laurel when he ad The major point of Balaram's address was the future of democ It was his view that as village I councils, which have been the j source of local government since ! the inception of the caste system j * r * that country. The people of Ir.dia, he said, are eager to achieve a complete democracy and are | bending their efforts to the task, He cited the example of high i caste men trained in the best Eu 1 ropean and American universities who on their return to their na land have given up great wealth and power to adopt the habit of the peasants and to work for the independence of India's millions. _ People in the United States are in error, Balaram said, when they assume that their greatness in Asia is attributable to the atom bomb or powerful armed services. "My people are not impressed by death," he stated, "for you cannot invent a weapon that will take greater toll than the disease and poverty in which they live. You are considered great by those peo pie not as a result of powerful weapons, but as a result of your gifts of life and freedom from suffering." At one point Balaram defended the caste system as it existed when originally introduced m in dia: a system designed to bring security and organization to the vast Population of India, but a sys tern which degenerated to the abuses of class distinction and in The annual reunion of the 163rd infantry, Montana's own, is to be .held in Helena Sept. 16, 17 and 18. i Advance registration for the re- i union promises that this will be. the top get-together since the régi- 1 ment was inactivated at Kure-j Hiroshima Dec. 31, 1945. Last year's reunion was in Billings. Of-1 ficers of the organization forecast j that as the years go by these occa sions will become more and more popular. Members of the organi zation are scattered all over the United States. tolerance. Restating his stand on the fu ture of democracy in India, Bal aram said "good leadership and the heritage of democracy from the villagè council make India the center of strength of democracy in Asia." Irw'ing Buckland, San Francisco, was a guest at the meeting. MONTANA REGIMENT IS PLANNING 1949 REUNION 6EH. MIHll EXPLAINS RULES ERR REGISTRATION Calling attention to the fact that failure to register is a viola tion of the law and makes the de linquent liable to penalty, Briga dier General S. H. Mitchell, Mon tana State Director of Selective Service, has outlined registration requirements under the Selective Service act of 1948, which he be lieved were not thoroughly under stood by all of the general public. "The obligation to register, General Mitchell said, "is a con tinuing obligation and must be fulfilled regardless of whether men are being inducted into the armed forces under the selective service act. The obligation to register is imposed by the act on every male citizen or resident in the United States between the ages of 18 and 26, with the general exception of members of the armed forces on active duty and certain aliens. The young man of Yellowstone county who becomes 18 is required to register within five days of the date of his eighteenth birthday, which may be done at the office of the local board at Billings, General Mitchell explained, but if he hap pens to be away from home he need not return; he may register at the nearest local board conveni tt ent to him, even though it is in another state. After he registers, it is mandatory that a registrant keep his local board informed of any change in his address or any change in his status, the state di rector pointed out. This applies after he becomes 26 as well as be fore. Information of this nature, or a request for a duplicate certi ficate in case of loss, should be di rected to, The Stete Director, Se lective Service System, Helena, Montana. "With the resumption of school again this fall," General Mitchell stated, "it will not be necessary for student registrants with a 1-A classification to apply for a post ponement of induction. When in duction for the armed forces is again started, sufficient time will be allowed for these young men to establish their status as a student, with the local board giving the same consideration that has been granted in the past. Questioned concerning the men who did not register during the designated period — August 30, 1948, to September 18, 1948—be cause he was then on active duty in the armed forces, General Mitchell explained that he is re quired to register within 30 days of the time he was separated from the armed forces. "Any person who changes from a status that did not require his registration to a status which does require it, must register promptly to be within the law," General Mitchell said, adding that those who were out of the country on the registration days must register within five days following the date they re-enter the United States, which includes Alaska, Hawaii, Puerto Rico and the Virgin Islands. JAMES BYRD DIES AT HOME IN EDGAR F\meral sendees for James A. By rd , 78, who died Sept. 10 at his home in Edgar, were conducted Wednesday afternoon at 2 o'clock gd gar high school gymna sj with H G 0 Hver of Great and c H Richter as speak . ers Interment was in Rockva le C ^sic^et the gymnasium was ided by a sextet composed of £ c Schrumpf, Mrs. Walter Schenck, Mrs. John Robinson, Mr. and Mrs. Clyde Stephens and Miss Dorothy Shelden. with M. G. Eng elhardt as pianist. They sang "He Is the One" and "Only Re-io scrric^thêy sang^'Calîed^Horne'to Reg £ » Pallbearers were Rodney Sim, Charles McPherson, Claude Mes sic, C. R. Boquette, J. E. Patter son and Stanley Collins. Mr. Byrd was born Nov. 21, 1870, in Tennessee, the son of Mr. nd Mrs. Lewis Byrd. He and Ida Akin w ere married June 7, 1899, t Thornfield, Mo. They had been residents of Edgar 33 years at the time of Mr. Byrd's death. He is survived by his widow; a brother, John Byrd; five sons, j Hugh, Otis, Russell, Lawrence and | Jack Byrd; five daughters, Mrs. ' Bertha Rippee, Mrs. Galvesta Tay-' Jor, Mrs. Ruby Roberts, Mrs. W. B. Turman and Mrs. A. C. Krug; 24 grandchildren and two great grandchildren. "SWW L«f WfX." .... **, im; . • . r,i •A' w *. N *. ► 3 « f î - ■ Aa ~ *. ■ | m r ' • ■- -.. - J 26 /'n. I ; % |||| m ■ ' A REALLY BIG ONE , . . The prize-winning fish pictured here was caught by Edward Butler on the low er Stillwater, Sept. 8; Butler used a minnow and a telescoping steel pole. The fish measured 26 inches in length and 14 inches in girth. At the time it was caught it weighed 8 pounds 2 ounces, dressed out at 7 pounds, and weighed in at the Stockman at 6^ pounds to take the prize for the week ending Sept. 10, •* W 0 SStsl Reports concerning the Kiwanis convention held in Great Falls the latter part of August occupied the majority of the program when the Laurel Kiwanis club met Wednes- j day evening at the parish hall. Dr. j W. A. McCormick led off on the convention report by describing some of the functions of the con vention organization and the work accomplished by that organization. He described the meeting as "out standing." Among the other fea tures of the convention, he was much impressed with the fact that it was set up on a strict time was closely fol j schedule which lowed. H. Lo® Hamlett followed on the program schedule and filled in on points he thought had been over looked by Dr. McCormick. Ham lett spoke of the new park that was given to the city of Great Falls on the first day of the con vention by the Kiwanis club there. Developing from this point, Ham lett spoke of the stress placed on youth programs by Kiwanis. He closed on the note 'hat though rec reation programs should be given a high place in Kiwanis activities, children should be taught to work as well as to play. Pres. J. Willard Baldwin also made a short address on the sub ject of the conventon. When he arrived at the meeting, Dr. E. C. Hall was given a spon taneous ovation by the club mem bers in consideration of his attend ance record. J. R. Pratt of Minneapolis, man-1 ager of the northwestern division. ... , the United States will speak on "Federal Aid to Education" at a general meeting of the Laurel Commercial club the evening of Monday, Sept. 26. The session, preceded by a dinner at 6:30, will be at the Odd Fellows hall on West SLATE OFFICER Of U.S.C.C. TO SPEAR Pratt has degrees in liberal arts and law from the University of Minnesota. Before coming to the Chamber of Commerce of the United States he was associated, with the Duluth Chamber of Com-' merce for 16 years, five of which was as assistant executive secre tary and 11 as executive secretary. ; He was a director of the National | Association of Commercial Organ-) ization Secretaries during 1937,'38 i and '39 and for several years was j of the board of the ! I I I of the Chamber of Commerce of Main street. Pratt's speaking engagement here was made this week by Hugh Sweeney, secretary of the Com mercial club. Announcement of its president. j Sin ce August, 1943, he has been manager of the northwestern divi sion of he Chamber of Commerce ; f . the Umted *> tates > which covers North and South Dakota and Wyo-1 ming. I F , RM rn\ f vnniTY ?K££ANA■ FARM < COMMOD1TJ ™ICES CONTINUE DECLINE Lower prices Aug. 15 for grains and some classes of meat animals were largely responsible for an- ; other 4-point drop in the Montana. farm products index. The all-corn modity index of 241 per cent of the 1909-14 average was_4 points lower than on July 15 and 40 points lower than a year earlier. The all-grains index slipped 12 points during the month and the meat animal index 5 points. Ex ceptions were a 4-point increase in the dairy products index, a 7 point increase'in the chickens and eggs index and a 10-point increase in the miscellaneous group. a member Minnesota Association of Commer cial Secretaries. He also served as Montana, Nebraska, TÄÄ Vicinity Of City . Laurel students returning this week to colleges of their choice are Paul Wold, Campbell Calvert, Gwen Dyer, Jack Mitchell, Wayne wmic i„i,„ win;..™ Will.s, John Smith, William Speare, Richard Moran, Stanley Ronnie, Joel Roth, Donald Graff and George Fox to Montana State university at Missoula. lames Sherrow, Gerald Early, George Lantz, Stanley Olson, Jer- | ry Dull, Jesse Long, Paul Dull and 1 Delbert Teeters are going to Mon- 1 tana State college at Bozeman. I Bonnie Barr, Marilyn Albertus, i Walter Victor Frank and ! Laurel Rod and Gun club liber ated 300 ring-neck pheasants in the vicinity of Laurel last Thurs day. Some were placed in terri tory about three miles west of Laurel, others on the flat south of town and a number in the lower Clarks Fork valley. They will help replenish the stock of game birds in this locality. C. G. Scott, secretary of the Laurel club, said that although the birds were but six or seven weeks old they were large and well col ored. They were hatched at the state's game bird farm east of Billings. I COLLEGE STUDENTS TO RESUME STUDIES Walter Hall, Victor Frank and Melvin Lackman will attend East ern Montana College of Education at Billings. Vernon Allwin will go to Kansas ! City Art Institute, Leo Fink Rocky Mountain college in Billings, Donald Smith to Spokane Telegra pher's school, Pat Johnston to Car V'K* 6 Institute of Technology I Pittsburgh, Pa., Dorothy Hilgert ! to the University of Wyoming ! Laramie and Keith Brown to the University 0 f Southern California, The Laurel football squad, strong, travels to Bozeman Friday afternoon to play the Hawks at m ^ a t night ' ' , ' ... ,_,. 1 Laurcl fana are a bit skeptica ° ver * f "i >ea A ye ory * a ' .., , qu "' ei [ ®,nu-edT stronv ^nninv ' . , . . a ac an e( w ls 0 0 12 yards from scrimmage. % S( * ^ ^ P. and . * . tbe J P 18 * a K amh . oua e 1 , they might be able to hold Boze man to a low score. '1 his is a non-conference game. : Locomotives Going To Bozeman Friday To Meet Hawks 11 _ Whitehall 4-H Club ~" Bozeman, Sept. 14.—Because of its com P lete P ro 8 Tam of activities ^ ^ the Whlteha ll whizz of Jefferson count has been ... .. f H named state winner of the > 4 '' u ee ! n -® s U < r ^ 'ru, mnson """"cement is by T. \. .^Th' jm P s steteclub lelader at .lontana S at co . . . rece i v i n „ v, on . otner ciuds rece ° t i i VP lv '\° . ' . . v«iinw«tnn» «um. Li^ es c > Hlaine >'> S Workers dub ecu' 1 > > ,a a /...i... 'o t „r f .i n h'| „VT *rT' .Mill war er to >, g » Deer Lodge county, ana uimeia Opportunists club, t oole cou nty. The leader, the president and the Wins State Honors For Best Meetings mm] 1 With enrollment for the school year practically completed, there is a substantial gain shown over last year's figures. North school has the largest number of pupils, with an enroll ment of 402 in grades 1 to 6 indu sive. South school is second with 152 pupils in the first six grades. East school is a close second to South school with a total of 133. Byam has 30 pupils in the first eight grades. This shows a total of 717 children in the elementary grades, an increase of 81 over last year's number. Junior high school students this year number 192, which is an in crease of 23 over last year's 169. In the senior high school, 8 t U( jents are listed, an increase of nine over last year's 255. Thanks For Flowers _ . . „ , u 0n behalf <> f entire person-1 ne , of the sc hool system, Supt. Fred W. Graff said this week that the staff wishes to ex press their appreciation for the lovely bouquets of garden flowers which were placed in every school room and office on the opening day of school by the members ol the Laurel Woman's club. "This is an annual custom of the Woman's club am^ one that welcome from Nearly Complete Figures Show Increase Of 113 Over Last Year ! expresses a warm welcome from ! the community to the members j the education department," Graff to [FIRST GRADE TRANSFERS in at said. WOULD BE APPRECIATED Due to unexpected large enroll ment in the first grade depart ment, Supt. F'red W. Graff has an nounced that he will appreciate voluntary transfers to either East or South schools, especially if the added distance means only a block 25 Rotaiia OpCllS ItS 8 XT a INCW oCäSOR Willi , rti Mmeet Dinner Meeting j' . A dinner meeting of the Rotana club was held Monda y evening at ^7 o'clock at the Moose hall, with a Miss Grace Stedalman and Mrs. , na Eschom as hotsesses. Mrs. Eleanor Greening, vice president, conducted the business in the ab ' sence of the president, Mrs. Helen, ÏOümbs . ., .. . , . I R ,nv,tat »on was issued to all Rotana members to attend a pro gram tea at the Y. W. C. A, in Billings Sunday afternoon, Sept, 18, from 3 to 6 o'clock. Christmas gift wrappings were ordered and will be sold by mem bers. or two. The two first grades at the North school are not now nor will be later divided on an ability ba sis; consequently, transferees will not be affected in going to a school where there is but one room. I Congratulations were extended : to Miss Elizabeth Cooke on her | election to the national board of ; directors of Rotana clubs, ; Mrs. Inez S.mmns presented pi : ano numbers by Connie Pewitt, who played "Climbing," and Carol w ' bo played "Polywog. >, Together they played a duet, cycle Built for Two. „,. The "® xt meeting will be Sept. 26 at the home of Mrs. Edythe ^ eeters ' ' v |th M rs Llizabeth Kais er man and Mrs. Lois Russell co ' hostesses - secretary of the winning Jefferson county club received scholarships the Montana 4-H club congress j that convened this week in Boze man. Bi as SEISMIC PARTY OF I20SETSUPT0MAP (Juif Company Group Moves Here From Wyoming For Fact-Gathering Work A seismic geophysical party of the Gulf Oil company has set up I an office in Laurel and is now pre paring maps of the sub-surface structure at various points in this area. There have previously been ■ j some minor operations of this na ' I ture carried on in Montana by I crews based in neighboring states; however, this is the first time that a party has been based in Montana and extensive mapping operations undertaken. J. W. Rupert, party chief, states that his grouj) consists of 20 For the past six and one-half years, he said, they have been working in Wyoming and were at Riverton several years before ing to Laurel. Of the 20 men in the party, 17 have brought their families with them. Ten trailer houses which they brought along and some houses in Laurel have provided almost all the housing the j party needs, but one house is still needed, Statistics are used to show that the odds against a wildcat well be ing a producing well are 100 to 1; \ however, when using information obtained by the seismic survey the odds are reduced to 17 to 1. In order to obtain information I regarding sub-surface structure, the seismic crews use instrumenta that are extremely sensitive to ( earth vibrations. After placing these instruments in their proper ! locations, the crew detonates a j charge of dynamite in a shallow 264.well. The detonation of the dyna ! mite sends shock waves down ! through the earth and these waves are re H ected kV various sub surface strata. The instruments which were set up before the dyna mite was set off record the reflec 1 tion of these shock waves and from the information thus obtain e d it is possible to plot the deep structures of the earth. The party in Laurel is not look j n g for oil, but it is merely map ping the sub-surface structure. After maps of this structure are completed, the maps will be turned over to the Gulf Oil company's geological which will men. com I geological department which will j determine whether or not worth j while oil structures exist in the I area mapped. 1 | Contracts totaling $8,976 for re j p a j rs ant j improvements of the j grandstand, bleachers and audito rium at the Midland Empire fair ground, Billings, were let Thurs i day by the county commissioners. Riedesel Construction company, ' whose bid was an even $5,000, was j awarded the contract for bleacher j improvement. The offer of a sec ond bidder, Hitz Construction com P an y. was $ 6 . 187 - The work in volves extension of a mezzanine to another to be constructed in t he new gra ndstend. Except for the paddock, a cement floor is to be laid under the grandstand, The plumbing section of the im provements was awarded to Dreier Plumbing & Heating Co., whose bid was $1,403. Christensen 1 Plumbing & Heating Co. submitted 1 a bid of $1,717. This is for Tn stellation of rest rooms in the I bleacher section. . . . . . _ The wiring contract went to Em pire Electric company, $245. Other bids were by Billings Electric com pany, $359; Treasure State Elec trie company, $290, and Yellow stone Electric, $263. j | The wiring will be done in the bleacher sec tion. J. C. Boespflug Construction company was awarded the contract for repairs to the roof of the audi torium on a bid of $2,328, Empire Cooling & Heating Co. bid $4, 894.20. A portion of the dome roofing is to be replaced, together with work on flat sections of the roof. ADULT FELLOWSHIP MEETS The Adult Bible Fellowship met Tuesday evening at the home of Mr. and Mrs. Harold VanNice for a pitch-in supper at 6:30, with about 30 members present. Wes ley Freeburg was appointed to take charge of sending CARE packages from the class this year. Rev. Clarence Spellman will be the teacher, and a new series in Bible study was outlined.