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CARSON CITY DAILY APPEAL, WEDNESDAY, ''SEPTEMBER, 17, 1919 The Carson City PUBLISHED EVERY EVENING. EXCEPT SUNDAY, BY THE NEVADA PRINTING COMPANY T. D. VAN DEVORT Entered as Matter of the Second Class at the Postoffice at Carson City, Nevada, under Act of Congress of March 3, 1879 . er ci oi congress oi Mara o, TERMS OF SUBSCRIPTION One year by Carrier fine venr hi Mail , - j tjarson city uauy .appeal is me reai live aavcrusmg mcuiura oi wis as evidenced by its carrying a larger amount of advertising than any paper in the city. tail of tesmm lis VJVH Kwwwwwvaw I ne. mm n a n B rail mvm. Investigation Shows Wide Dissimi larity of Assessments In Various Counties of Nevada Continued from the government at such price for the purpose of reclaiming and putting them under water for settlement purposes. It was further made to appear from the discussion that agricultural lands throughout Douglas county, of which there are 15,550 acres assessed, would range in sale value from $200 to $250 per acre, whereas the average assess ment valuation of same amounts to only $62,50 per acre. In this connection, however, the member of the board from Douglas county was able to show that Douglas county was not alone and that the lands in other counties were also undcrassossed. This broadened the dis cussion and there was, therefore, brought into the issue the question of land canalization from a statewide i standpoint. t In this behalf the board, by resolution, brought in Special Appraiser H. S. Pohe, who has been employed by the Tax commission during the past sum mer, for the purpose of securing the sale and mortgage values of lands and other properties throughout the various counties within the state, in order that an actual comparison may bejnade with the assessment valuation for the pur pose of equalization. Upon examina tion by members of the board, Mr. Pohe showed that by comparison, the land assessment valuations with the sales values recorded in various coun ties were as follows: In Douglas county, where thirteen sales have been checked, the land as sessment valuations were shown to be J8.94 per cent of said sale values, com pared with which said property is sup posed to be assessed at 90 per cent of its full cash value. .In Washoe county where fifty-eight sales were checked it was shown that the assessment valuation was only 33.38 per cent of said sale values. In Churchill county, where fifty-four sales have been checked, it was shown that the assessment valuation amounted to 40J5 per cent of said sale values. In Ormsby county, where five saJ.es have been checked, the assessment valu ation amounted to 43.07 per cent of said sale values. In Storey county, where five sale values were checked, the assessment valuation was shown to be 45.34 per cent of said sale values. As to the relationship of the assess ment to the mortgage values, on which the loans ordinarily do not exceed 50 per cent of the full cash sale values, on which the loans ordinarily do not ex ceed 50 per cent of the full cash sale value of the property mortgaged, the following showing was made by Spec ial Appraiser Pohe: In Douglas county, the assessment valuation amounted to 46.42 per cent of the mortgage value covering twenty nine different pieces of property; or if computed on the- full cash value, the as sessed value would be only 23.21 per cent, instead of the 90 per cent assess ment basis as required by law. In Washoe, the assessment valuation amounted to 58.03 per cent of the mort gage value covering thirty-one pieces of property, or when taken at the full cash value, an assessment ratio of 29.01 per cent, instead of said 90 per cent basis. In Churchill, the assessment value was shown to be 69.97 per cent of the mortgage value covering thirty-six pieces, of property, or when taken at full cash value, an assessment ratio of 34.98 per cent instead of said 90 per cent basis. In Elko county, from data put in evi dence by the Central Pacific Railway company before the Nevada Tax com passion in the fall of 1918, for the pur- Daily Appeal Editor and Manager 12.00 9.00 first page pose of proving that its railroad prop erty was assessed at 90 per cent of its full cash value and that it should not j be further equalized upward until oth er property was properly assessed, it was shown that the assessed valuation of lands amounted to 62.74 per cent of the sale values. In Esmeralda county, it was shown that the assessed valuation was 51.02 per cent ot the sale value. i In Lyon county, it was shown that the assessed valuation was 46.32 per cent of the sales values. j The board considers the sales-mort- . gage data which is being investigated by Appraiser Pohe of the highest value. There is also a well-defined sentiment among the members of the board that an appropriation should be provided by the legislature in a sum sufficient to appraise all of the lands of the state and settle the question of land valua tion for the future. Following the submission of the afore- rAtrtc rA Af n4 full ... . T . . i rtiriieinn there wat a strontr nesire i manifested by the members of the board j , , , , to proceed to a thorough and compre hensivc equalization of land values throughout the state at large. In order to make the investigation comprehen sive and afford a basis upon which to j start, a resolution was adopted provid ing that the counties of the state be di vided into three subdivisions and that the members of each be constituted a committee for the purpose of investigat ing and reporting back to the board as a whole as early as possible during the, present week, with a recommendation as to how the valuation of lands should ne regtuatea in oraer to bring about fair equalization. The state was sub divided according to the apparent re sources, development and value of each ... . , . section, considering production, climate , .. .... , ai;u avauamiiiy oi water resources, ine subdivisions are as follows : 1. Pershing. Churchill, 'Douglas, Lyon and Washoe counties. 2. Humboldt, Elko, Eureka. Lander and White Pine counties. 3. Storey, Ormsby, Mineral, Nye. Es meralda, Lincoln and Clark counties. -in inieresur.2 neannar wnicn tooK place during the week was that cover 111 ing bank assessments, when the Wa- j shoe County bank's assessment was pre- i sented to the board by G. H. Taylor, its I cashier. Mr. Taylor complained that his bank was over-assessed when com pared with the assessment of other banks and. among other things, brought into comparison the assessment of other classes of property which included land assessment. In this behalf, it was his -pinion that, from his experience in the banking business, land values were not fairly equalized upwards to the same percentage of their fair cash value with those of town property and of banking property and other classes of property which were available and could be measured upon the basis of their invest- ment and earnings, and which, by law, were required to be reported annually, In other words, the inference to be drawn from the gentleman's testimony was that it was practically impossible for all of those classes of property which are required by law to submit annual reports of their investment and earnings to escape their fair share of taxation, whereas land, livestock and other classes of property which are not required by law to render a report of their investment and earnings are in a position to escape their fair percentage of taxes. From Appraiser Pohe's report it is in teresting to note that Mf. Taylor's con clusion that lands are underassessed when compared with town property is mm n U H . . borne out by the fact that the sales data recorded shows the assessment value of 134 pieces of property in Reno is 61.41 per cent of their sale value, compared with which the assessment of fifty-eight ranches sold in Washoe county is only 33.38 per cent of their sale value. Another important hearing which was held during the week covered .the fair assessment valuation of the railroad lands owned by and taxable to the Cen tral Pacific Railroad company. It was shown that these lands are, at the pres ent time, largely without water and of small agricultural, grazing and mineral value, practically all of the better lands having been sold, and that the rental value of the holdings is approximately 33J-5 per cent of the annual taxes paid toward the support of the state and county governments. In this behalf, it J was made to appear advantageous to t have these lands held in private owner ship and taxable, instead of being held by the government free from the ?150, 000 in taxes which the railroad pays thereon towards the support of the gov ernment within the state of Nevada. FOR SALE A bicycle. Apply to Cyril Collins at ! Methodist parsonage. s9-tf See Batn Express work of all kinds, trunk md baggage hauled to and from eoot Bath. Phone 941. j22-tf WOOD AND COAL Orders for wood and coal now re ceived. Prompt delivery. Phone 1511 f7 - tf JOHN RUBKE. MIS. A. I TWSOII I its, Coals and I ALL THE LATEST STYLES Circe Block, Carson City Restrictions' Raised The government havn.g raised all re strictions regarding tii al e of fuel vrni fa n r rwu rti rr r a c A i rtr- t rrm Ka? , , . x , . . dealers. A full supply now on hand at " j Rubke's yard. Phone 151 1. fi-ti See Eato ! For the moving of furnitnre. house hold goods, trunks, machinery, etc. Phone 941. jo-tt Order Direct When you want wood or coal pliont . direct to John Rubke. He will supnh jyOUr wants. Call up 1511. ' fl-tf j jeaJ the Appeal lor the events the (Jav they happen. Furniture Moved See BaJi for the moving of all kinds V i liVlV9 11 Will T Oi tt?,? W MUUI M, m. mi . , i mills. Phone 941. jo-ti Read the Appeal for the latest in world events. HAY AND GRAIN In any quantity. Best in the market Also all kinds of chicken feed. Orden n.i.n,,,,!., .1 .1 ...1 Vhnrtm 1.511 , i '-" JOHN RUBKE. F13EPROOF HOTEL SUTTER SAN FRANCISCO Room pii-Dcr!f !ui Ha- Roum witkotn 3H. $ i MstM GT-OX&r. WARREN HOCPER SSS3SBEEJ ESJOMMM SUMMONS In the First Judicial District Court of the State of Nevada In and for Orms by County. ANNA LEONARD, Plaintiff, 1 j THOMAS LEONARD, Defendant j The Sute of Neyada to defendant: You are hereby summoned to anoear within ten days after the service upon you of this summons if served in said county, or within twenty days if served out of said county but within said iudi- ciai Gisinci. aim iu aw otner cases within forty days, exclusive of the day ot service, ana acicnu uie a Dove entitl ed action. This action is brought by plaintiff to secure a decree ot divorce from you upon the ground of your wilful neglect to provide her with the common neces saries of life, bated April 22. 1919. DANIEL E. MORTON, Clerk of said Court Vm. McKNIGHT, Attorney for Plain tiff, Date of first publication April 30, 1919. So Dresses Further, that these lands are assessed for the current year at an average of $2.00 per acre and that within the many sections of land adjoining the odd-numbered sections held by the railroad, there' is unlimited government land which can be taken up at a cost of not to exceed $125 per acre. Within the average assessment value of $2.00 per acre it was shown that large tracts of these railroad lands were of very small value and that the value rendered for assessment ranged from an average of $1.63 per acre in. the lowest county as sessed to $2.84 in the highest county as sessed. NO SHOOTING ALLOWED Notice is hereby given that no shoot ing will be allowed on my Washoe val ley ranch. ' sl5-tf IRA L. WINTERS. CANNING SEASON Is now here and we are prepared to furnish the best qualities of fruits. Call atrd see. DIGNON, PHONE 501 AT THE E M P OR I U N To CloseOut T1 BOYS' SPORT "WAISTS Ages 7 to 13 70 Cts. KEN'S MI WAISTS Men's Sport Shirts Sizes 144, isy3, 16 and only 65c., $U5 aid $1.50 M CO. Carson City, Nevada Chalmers Six The car with Hot Spot Motor. the Ramshorn If you are in- terested in a good car at a reas onable price come in and ste us. V l U arf f.-, ,u tu, I rn, u.-,.n .i r. . ' . Chalmers SI QV ... 11,930 Chevrr!. SK7 $857 ? T T - maxwell $1,160 $ ! Ural Service Station i -M- NOTICE OF SALE OF REAL PROP ERTY In the District Court of the First Ju dicial District of the State of Nevada In and For the County of Ormsby. In the Matter of the Estate of Nicola Panelli, Deceased. ' Notice is hereby given that in pur- suance of an order ot the District Court of the First Judicial District of the state of Nevada, in and for the county of Ormsby, made on the 23rd day of August, 1919, in the matter of the es tate of Nicola Panelli, deceased, the undersigned, the administratrix of the estate of said deceased, will sell at pri vate sale, upon the terms and condi tions hereinafter mentioned, and sub ject to confirmation by said court, on Wednesday, the 17th day of September, 1919, at 2 o'clock p. m. of said day, all the right, title, interest and estate of the said Nicola Panelli, deceased, at the time of his death, in and to the real property hereinafter described, and all the right, title and interest that the said estate has, by operation of law, or otherwise, acquired other than or in ad dition to that of said deceased, at the' time of his death, or, iu and to that cer tain tract of land situate, lying and be ing in the county of Ormsby, state of Nevada, and more particularly describ ed as follows, to-wit: "An undivided one-half interest in and to the southwest quarter of section fourteen (14), township fifteen (15) north, range twenty (20) east, M. D. B. & M., containing one hundred and sixty acres." Terms and conditions of sale: Cash, gold coin of the United States; ten (10) per cent of the purchase money to be paid at the time of sale; balance on con firmation of sale by said court. Dated this 25th day of August, A. D., 1919 GIUSEPriNA PANELLI, .-uministrairix oi mc tsiaie oi iMicoia P-m.ii; rw,c..,i W. E. BALDY EHfUH MOTOR CAR Attorney for Administratrix. Date of hrst' publication, Aug. 26, 3-w. COAST BANKS ORDER W HAND BOMBS Grenades Intended for Our Doughboys Given Away Free San Francisco Banks and Trust Companies of the seven states in the Twelfth Federal Reserve District have ordered nearly 100,000 hand grenades which they will give free to purchas ers of War Savings Stamps and Treas ury Savings Certificates. The gre nades are expected to arrive at the Fed oral Reserve Bank in San Francisco from Washington within the next tr.irty days, tut owing to probable freight delays, no exact date of arrival can be given. These hand grenades which the War Department had on hand when the ar mistice was signed, all loaded with TNT to bomb the Germans out of their machine gun nests and dugouts, have been turned into savings banks by simply taking out the TNT and cutting a coin slot in the side. Save for those alterations they are regular hand gre nades known as the Mills Bomb No. 11. As souvenirs of the Oreat War they have been sought after avidly In the East, where one enterprising firm, which managed somehow to get a few of them, put them on the market at a dollar each. They sold like not cakes. Persons up to twelve years ef age can get a grenade by purchasing one War Savings Stamp; 12 to 18 years. two stamps; over IS, one $100 or one I $1000 Treasury Savings Certificate, all of which mature in nve years ana bring four per cent interest compound ed quarterly. Ask any bank about them and get your name In today. The supply is limited. These are the only hand grenades in this country. They were ready for shipment to our doughboys when the war ended and were turned over 'to the Treasury Department by the War Department to stimulate thriXt and saving through the purchase of Thrift and War Stamps regularly- I V 9r S- TEXAS TAKES LEAD IN WAR ON PROFITEERS Young People's Economic League Boycotts Merchants Who Oyercharge Dallas, Texas In its fijrht asainst the high cost of living, the Yoang Peo pio's Econoni.c .League of this city i urging everybody to refuse to bay hie! priced clothing and shoes, to purchasr Si-oceries and meats ouly vhere the a a being sold at a reasonable pric and to put whtt has been saved there by into War Savings Stamps and even ; ially into Registered Treasury Sav a s Certificates. The Young People's EcoaomU I Lca"ne composed of both men an .vonien, is working r.and in hand wit!' I he Housewives' Chamber of Com nerce, which was a prime mover 1j jstablishing a municipal market place I wuc-c mimci uiuj men yiuujio ai.u ! "e11 directly to consumers. This nu I vicinal market proved a success from ; tt3 inception. Uy buying carefully, said one ot the committee chairmen of the Young People's Economic League, "consider able money can be saved, even wilt prices as high as they are now. We are urging everybody to take wha ihey have actually saved and invest It in War Savings Stamps. They will thus be putting dollars whose purchas ing power is low at work earning In terest until the time when they are worth more. "Money invested in War Savings Stamps is always earning more mone for the investor and can always be se cured, with accrued interest, on ten , days written notice. In these days of high prices, it benooves all oi us to sav what we can. The war may be over but the profiteer is still waging a merry little war of his own, and sav tags form one of the best weapons with wluch to whip him." HE'S GOT MONEY "He's got money." Admit that when you hear that said of a man you in stinctively look nun oer look him over pretty respectfully as a rule Whether yon want to admit it or not you have a bit of admiration for him. Why? Because ha ia a man above the gen ral run of human beings. Ha is a mar. who Is Independent a man who look: the other fellow in the eye and tell Mm to "go to helL" He can't be bul lied. He knows his rights and Is in a position to demand tbeoa. His mone gives him that power. Independence is the open doorway to happiness. Only the possession o? money or of things worth money can give independence. There is only one legitimate way to get money. Earn it and save it. All the capital in the world today was first earned and then aved. Q You every man and everywomaa can be independent. Each week or oul? " I ' Z, T 7.7 Ti and War Savinits Stamps. Uve on at 1K- Meanwhile the money j put into the government securities to work earning 4 per cent inter- s sjr nnuadad uaxterlS'. ' ' SUMMONS In the First Judicial District Court of the State of Nevada, la and for Ormsby County. JOE MORELLI, Plaintiff, vs. CHARLOTTE MORELLI, Defendant The State of Nevada sends greeting to said defendant: . You are hereby summoned to appear within ten days after the service upon you of this summons if served in said county, or within twenty days if served out ot said county but within said judi cial district, and in all other cases with in forty days, exclusive of the day of service, and defend the above-em itltd action. This action is brought to recover a judgment dissolving the bonds of matri mony existing between you and the plaintiff. " Dated June 20th, A. D., 1919. DANIEL E. MORTON. Clerk of said court. Vm. McKnight, Attorney for Plaintiff. Date oi first publication, June o, 1919. X DK. W. L TAYLOR ; JESSIE H. TAYLOR Prists t VvlVaai t Eyes Examined and Glasses t - rs a rmea. I ANY LENS DUPLICATED T Thoms Bigelow Building, Reno, Nev. X it RANCH FOR SALE (By owner) Improved 100 . acres irrigable, with water from government irrigation proj ect, on Swingle Bench, twelve miles west from Fallon, Nevada. Best loca tion for orchard in state. Good cron every year. Five large Percheron marcs; registered Duroc-Jersey hogs; farm machinery, etc. Will be in Carson City for a. few days only. Over Muller's drug store. jj-tf C. V. EGGLESTON. SALESMEN Side Line Salesmen We have an at tractive line of premium " assortments for live salesmen. Commission from $5 to $20 per order. If yon want an up-to-date line, write today. CANFIELD MFG CO, 4003 Broadway St, Chicago, 111. Women Made Young Bright eyes, a clear skin and a body full of youth and health may be yours if you will keep your system in order by regularly taking GOLDI.SDAL The world's Standard remedy for la'docy, liver, bladder and eric acid troubles, th nmis of life and looks. In um sine . 1696.' All druggists, tbrM tnzta. Lok for tit aaat Cold MU1 om mwmry ham TO THE POLICYHOLDERS OP m THE PRUDENTIAL, INSURANCE COMPANY OF AMERICA NOTICE is hereby riven that s mating of tb policyholders of THE PRUDENTIAL lN.?f4C COMPANY OF AMERICA will be held at the Home Office of said Com pany in the City of Newark. New Jt-rwy, on Monday, tix. First Day of December, 1919, at twelve o clock noon, for the purpoae of select ng I our persons to be voted for by the policy holders' Trustee ma members of the Board of directors at the annual election of Directors of the Company, to be held on the Twelfth day of January, 1920. At such meeting every policyholder of the corporation who is of the age ot twenty-one years or upwards and whose policy has been. 1 " LIT? ior ' eMt one y" Inst past anal 1 be entitled to cast one ote i n person or by proxy. FORREST F. DRYDEN. President. FOR RENT OR SALE An eight room furnished house, mod ern plumbing; several acres of land and spring; also five room unfurnished house. Inquire of Miss E. E. STONE, Carson City. s5-lw Tofc kyo Laundry... Carson S' Near Telegraph Wet Washing WASHING AND IRONING Lace Curtains a Specialty GIVE US A TRIAt, Laundry Called for and Delivered Phone 12 13 FOR SALE becond-hand steel desk, in fairTw '-"u-uu ' n tairiy condition, will be sold to highest j bidder. Enquire of E. H. Walker, room 54, State CapitoL 9-2