Show GARLAND H ESTABLISHED Entered at YEA- R- No READING TIIE SIDE WITH DOWN THE EDITOR Attorney General Rule On Welfare Farm Taxes The opinion of AtMann that Walter G torney church welfare farms in Box Elder County should be taxed the same as other property received official state approval Wednes- General Clinday when Attorney ton D Vernon handed down a opinion ruling that the 2500 of the Bear acre River and South Bear River stakes was subject to taxation Whether the church will dispose of its welfare properties in Box Elder county or contest the opinion before the state supreme court is not known It has been stated by members of the general committee that local tax opwould be considered position ample reason for selling the lands We think it likely that all reand charitable organizaligious tions in the state may combine to get a ruling from the state supreme court since there D wide disagreement even among prominent attorneys as to which properties should be taxed under the of the state constituprovisions tion If allow ed to stand the opinions rendered thus far could open up nearly every kind of church prop which power erty to taxation extends even to confiscation as has been pointed out should the levied tax not be paid The letter of Box Elder County Commissioner Oiianao Allen in this issue was written prior to the submitting of Attorney Vernon’s opinion but we are pleased to present Mr Allen’s views All sides of every public concern should be aired we believe It will be remembered that this column of April 11 and 21 pointed out that wholly charitable or activities of many types religious else here in Utah had not been taxed in any county and that the state constitution without being specific as to size or kind laid down a general outline in the spirit of which charitable project properties always had been and should continue to exempted be exempted That welfare farms have come into being since the state constitution was written is immaterial the constitutional principal them In is correct and covers that opinion we apparently differ with the county attorney but we are not alone in it for we have been advised that at least two eminent firms of Utah atwhose members are not torneys associated with the LDS Church have written opinions holding such properties to be exempt from taxation under present law to the inMr Allen points creasing need for tax money as a these for taxing justification farms We have not felt that the need for money entered into the problem but if it does then it should be pointed out also that from the church money spent welfare funds relieves the county Last burden of a considerable two emergency hospiyear only tal cases taken care of by church welfare in this area involved a cost greater than the taxes in and there were numerquestion ous other expenditures of similar nature It might be that taxing units the books might wish to examine and proof charitable activities perties to be sure their products are used entirely for legitimate wholly charitable purposes but if such products are so used taxation bu oat of order The status of the church operated Indian farm at Washakie to Allen ap which Commissioner refers is something we parently have not studied bat as we mentioned in our first comment on April 14 the LDS church has national attention for received its established policy of paying there was taxes freely whenever about the use of any question a given prothe Income from the Post AUGUST Office 40 as Explains Tax Stand On Welfare Dry Farm Garland Times Editor: In a recent issue of the Garland Times dated April 14 1950 you mentioned a tax problem It stated that county officials had refused to grant tax emptions to a farm purchased by two stakes for welfare purposes a custom that has been in effect throughout the state and other states during the past Did you take into consideration that the acquiring of large farms for church welfare programs is of recent origin? If you had taken time to investigate I am sure you could have learned that Box Elder County Commission have only in mind to do that which is legal and fair to the taxpayers of our county and we have withheld our judgement until we can be advised in regards to legal procedure You feel that people everywhere are disturbed when they hear this mentioned Don’t you feel that they would be disturbed also if a board of commissioners decided contrary to the advise of our county attorney and to that of our attorney general If we decided against the advise of these attorneys then the responsibility would be entirely ours I do not have any fight against in fact I feel it church welfare is a commendable thing to work for the betterment of humanity I have always been willing and eager to support the Church in this effort In the north end of our county the Church has owned a large farm They have always paid taxes on it until now and they ask it to be tax 'free Why has the status of this farm changed? When a board of commissioners are confronted with these facts they begin to wonder when tax exemptions are going to end Tax payers throughout the county are continually complaining about tax increases For the past few years Box Elder county has been losing in county valuations The normal growth of the county does not compensate for the loss of and railroads in depreciation utilities public During the 1930’s utilities paid 58 public of our county tax 1949 During they paid 44 In view of the fact that your article has been published and as you say it has disturbed many people I feel you should publish this letter to give your readers both sides of this argument our final decision will be made as to the right or wrong of this and I feel that a man in your position will always hold to the right Sincerely Orlando Allen Primary Union Meeting Here Saturday The Primary Union meeting for Bear River stake and ward workers will be held this Saturday May 6 in the Garland ward buildat 2:00 pm it is announced ings by Mrs Henry Brown stake Primary president The summer Primary festival “Summer Primary on Parade” will be demonstrated A number of national groups in native costume will be featured and all Primary workers are urged to be present Will Present Speech Speech Students Phyllis W Pope will present speech students in reading recitals Friday and Saturday May 5 and 6 at 7:30 at her home Readers Friday evening will be Marco Stokes Carole Germer Sheryl Pugsley Jacf Limb Connie Rae Giles Jimmy Pugsley Bill Richard Davis and Jacqueline Stohl Those appearing Saturday evenbe Madge Romer Janet will ing Kathleen Adams Andrea Cowley Fttersen Laqry Winchester Goldie Ashcraft Adams Charles perty Connie Archibald and Merrilee Cochran CAMP SCOUT LEADERS Mrs Pope’s speech students DATE AGAIN SET will begin work on the narration beginning The Ogden Area scout leaders of Hansen and Gretel instruction camp at Camp Keisel June 1st The production sponhas again been set for this week- sored by he Studio of Fine Arts will be jointly directed by Mrs end The event was postponed last week due to the heavy snow- Pope and Jerrilyn Black whose dance students will be featured fall in the canyon J EVERY Second UTAH REPUBLICANS TO nOLD NOMINATING CONVENTION THIS Dear PRINTED ltah GARLAND County Commissioner Editor - 192 at Garland FRIDAY FOB August MAY 5 1928 FRIDAY Under DISTRIBUTION the The Box Elder County Repub- lican nominating convention will be held at Box Elder high school auditorium at Brigham City Sat- urday May 6 it is announced by Howard chairman Call of the Republican Central Committee The meeting will begin at 8:00 pm South Bear River Sunday Paul C Childs of the General Church Welfare Committee has been announced as the visitor representing the general authorities of the church at the South Bear River conference Stake this weekend will be held in Meetings Tremonton First Ward chapel at ten o’clock and two o’clock Sunday A combined priesthood leadership and welfare meeting will be held at eight o’clock Saturday and on Sunday evening evening the speech arts classes of MIA will present the program The caPPella hg Act of March 8 1879 PRICE 1950 Howard Call Will Seek Congressional Nomination SATURDAY Conference THURSDAY Class Matter Howard Call chairman of the Republican party in Box Elder county will relinquish his chair to run for Congresk this fall it was announced Wednesday Mr Call is a former Brigham police veteran chief a navy member of the Lions Club Am('in an Legion Amvets and a dilector of the Chamber of Commerce at Brigham City He is a returned and at missionary present is president of the YMMIA if the North Box Elder Stake He operates an electrical apat Brigham pliance business Will Reorganize Bishopric First Ward Sunday 200 A YEAR ‘As Fine as I Have Heard’ Says J Spencer Cornwall Of B R A Cappella Choir “This is as fine an a cappella choir as I have heard on the The excelhigh school level of training of the right lence sort was never more in evidence than in this chorus” Thus did the eminent conductor of the famed Salt Lake Tabernacle Choir last week comment on the of the Bear River High singing Scholl a cappella choir at the Region One Music Festival at Locomments Mr Cornwall’s gan were written on the margin of the judge's score sheet he was ratings for and Carilyn their piano as did piano solos Marilyn Manning for duct the boys vocal quartet the girls’ vocal quartet and JAck Johnson Burton Iluish and Dennis Simmons for vocal solos Summers rated Verlyn "superior” for her piano solo Band instrument student scores have not yet been turned in Many Enjoy Talks Music At Conference at the meet Other Bear River High music The Garland First Ward bishopstudents and groups did themwill be reorganized Sunday selves proud at the meet last the ric at the regular ward Fast Meeting week also judging by the reannounces President Robert J turns which have been received Potter Members of the Bear River Mitzi Hansen and Theron ButThe meeting immediafollows ler received “liighly superior” Stake practically filled the stake at tabernacle Sunday forenoon tely after Sunday School Sind the will be held in the tabernacle opening general session of the George Henrie Receives' stake to conference quarterly Treatment Hospital hear addresses by Elde Joseph the PTA SPONSORS DRIVE Council FOR SCHOOL LIBRARY BOOKS George Henrie is at the hospi- Fielding Smith of the of the Twelve T C Stayner of tal 'at Logan this week receiving Tfre “i001" Garland PTA is sponsor treatment for a series of nose the General Welfare Committee choir and the Second a drive the forepart of this Marsel Ward the past ten and reurned missionaries choir will present music ing month to raise funds to purchase hemorhages during Nielson and Geneva Sorenson at the Sunday meetings days books for the library at Garland Lamont Simmons He is reported to be getting School Attendance In the afternoon along very well The organization is selling while somewhat smaller was still candy and undertaking other projgood and in the evening another ects to raise funds heard the excellent large group There is a very real need for of the oratorio "The presentation books for the school’s library Son” by the Stake MIA Prodigal and it is hoped that every family music department in Nhe school area will make a Oratorio I'leascs states Mrs John Funeral services for Mrs Min- contribution Mrs Blanche Johnson directed Middleton president of the PTA nie B Larson Hansen were held T Edgar Lyon teacher in the the large chorus with Mrs here Wednesday under he directRhodes and Mrs Pearl Peck LDS at PHYSICAL Institute the EXAMINATIONS University ion of Bishop Wm J Cullimore Soloists as accompanists of Utah and former president of acting of (he GarLind CHILDREN First Ward She FOR the Dutch Mission will deliver were Anna DurfeyR Louise Castle-tohad died Saturday at an Ogden Evan Gee and F L Nye Children who will attend school the address to the graduates of after a short illness mixed hospital quartet ret yejr who failed to attend the Bear River LDS Seminary Dan Nelsonof MrsA Martina Mrs Larson as she is most Butler the Summer Round up sponsored at graduation exercises to be composed Marvin readily remembered here came by the Garland I’TA a number held Sunday evening May 14 in Mrs Marjorie Manning to Garland in its early history Joe Hess sang one as of weeks ago may receive their the stake tabernacle at Garland and Ashby a girl with her parents who estStudent speakers Tat Shuman of the numbers also A reading physical examinations from Mrs ablished their home about a half Public Health and Derek Gent will also appear of part of the scripture story to Agnes Sterling mile east of the Thos E King Nurse it is announced by Mrs on the program and the Bear Ri- music was presented by Mrs residence in Helen Severson Garland John Middleton president cf ver High School a cappella choir area and had lived here ever the PTA Mmic at the morning session will render musical selections since until a few years after the Alma W King Semin- by an Aaronic Priesthood chorus Mothers of such children are announces death of her first husband Ludled by Marvin Ashby a girls to call hlr' Sterling at her ary principal asked in 1941 Here she vig Larson chorus led by Mrs Bea Packer Presidcpt Reginald Ilunsaker of and her family had paricipated office in Tremonton phone 3751 on Monday or Thursday for an the South Bear River Stake will and by the combined group was in church various activifreely one of the pleasing events of the present 134 diplomas to the folties The Larson family resi- appointment Vocal duets by Mrs conference lowing graduates: dence is still occupied by her Anna Durfey and her brother Mark Sarah Hyrum Jensen son Arnold Larson Maughan of Wellsville Louise Jensen Ellsworth B John- Archie The funeral service began with were much enjoyed by listeners son Betty Lou Kidman Dennis the singing of “Prayer Perfect” Erickson Simmons Sherry June at the afternoon meeing by the Singing Mothers of the Simmons James Alton Vcibell Greater Obedience Urged two Garland wards and invocaElder Kent Newman Joseph Fielding Smith Pat Shuman tion by Frank Stewart bf WarSessions Jerald Bar- urged members of the stake to Ray ren where she has resided duriRita live the Gospel in its completeOver 300 dancers of the Bear nard Daryl Kent Blackham four the ng years if they desired to achieve past l ness Arnold Fryer River and South Bear River Jean Cannon Mrs A R Capener the fullness of the blessings prom an assoGardner Jolcne Gardner stakes will appear in the ised by God to the obedient His ciate in the Garland D U P Darol Madsen Johnson dance festival at the high talks and a long acquaintance were almost entirely made camp Clara Jane Peterson Susanna Lee and neighbor of the family pre- school on 13the evening of Satur- Peterson up of readings from the scriptures Bud F Grover Mrs Ralph Gleacon with a few explanatory sented a historical sketch of the day May notes and LaMar Isaacson Don J J Bear River Stake MIA dance life of Mrs Hansen and speakers quotations from presidents of the director announces this week Rhodes Alma Dee Bemon included church F R CunningBishop Doris Two Erickson Ilumaker combined have practices ham of the Ogden 15th ward Elder Charlotte Munns Stayner urged generous Carol Petersen where her son Clifton resides been scheduled for the event Lillian Anderson Carl LeRoy sfapport of the welfare program the first at Tremonton this ThursBishop Harold Thompson of Warasking his listeners to give freely Lois Jemon R II Peck and the second next Monday day ren and President C E Smith as long Merrill Petty LaRene Ruth Udy for the benefit of others the high school remarks were made by at CJosing lie also Lex Lynn Udy Maurice Wilcox as God gives to them Planned for the program are Bishop Cullimore need for every perstressed the Arlene Wilson Nish Zundel four show floor numbers A special duet work to the end “Whispering Hope” Harold Dee Bingham Carleen son doing useful room dances was sung by Alma Hansen and a scries of ball Hall Brown Joanne Carter Doris of life because the world owes Miss Lola Johnson “0 My Fathsquare dances and three special no man a living The appreciatElMarie Couch Hebcr Wayne dances and Scout Beehive by an er” organ solo was played mer Hall Carol ion of help given should be exGary Wayne by Mrs Venna Caddie and Vaughn groups shown by all who and pressed Yvonne Hess Marlene King Wassom sang “That Silver Haired Rhodes Barbara Wood Con- receive it be stated whether by FORMER RESIDENT Mother of Mine” or children and too nie Gail Capener Grace Johnston parents FILES FOR POSITION The closing prayer was by WilJanice Leah Last Carilyn Man- many fail to do this lard L Wood and the grave in Testimonies of the work were Robert former Wendell Glover Marilyn Manning Gar- ning the Garland cemetery was dedisenior land reisdent former state sena- Allen Michaelis Ada Jean Thorpe borne by Theo Richards cated by Reuben Hansen president of the 187th Quorum of tor from Salt Lake County and Reese Turley She was born in St Johns Rosel Zundel of the Marvin former member of the State InWilson Hansen rMelba Seventy Ariz June 3 Apache County dustrial Commission this Ronald High Council Reed Larkin of the RaNae Hyden week Hansen 1883 a daughter of Sanford and Bishop filed for Democratic Jack Dalton Loi9 Miller Fifth Quorum of Elders nominaTaylor Julia Hall Bingham Jr Her early tion for the Salt Lake County asses- Ila Ann Archibald LaNae Estep Kenneth Carter of the Park Valeducation was received in Ariley Ward and L C Christopher-sosor on back page Continued zona On January 23 1907 she stake clerk was married to Ludvig Larson in Attendance at the welfare and the Salt Lake temple Mr Larson priesthood meeting Saturday evendied in 1941 at Garland ing approached the 100 per cent On March 14 1946 she was ’ mark married to Louis A Hansen in Warren and made her home there She had been active as a ReBULLETIN REPORTS ON A “first lief Society and Genealogical class” rating has of a possible 1000 placing the been achieved worker in Garland and Warren this year paper in the “first class” group- LOCAL MAN IN SERVICE again Ih Garland she had been captain by the Bear River High School ing and just short of The 29h AAA unit basketball of the Daughters of the Utah newspaper the Searchlight or “superior” in apPioneers Camp and later she praisals by two of the foremost Failure to achieve top scores squad of which Pfc David Arlyn in feature article content and in Wassom of Garland is a member continued work in that organizacritics of school publications over anrecently triumphed tion at Warren In a field considered one of news coverage of curricular acSurvivors tivities include her husband the most difficult of all lost this year’s Search- other undefeated squad to pracjournaltheir chamand the following sons and daughpoints needed tically cinch Wassom league istic endeavors the Searchlight light the few was pionship high ters: L Waine Larson Ephrata staff this year published a paper to put it in the “superior” clas- scorer with 26 points to his credWash Clifton B Larson Ogden The criticisms of ' which won top rating in news dis- sification it Arnold W Larson Garland A play sports writing and coverage these phases of newspaper proWassom’s was unit recently duction will furnish the journaliReed Larson Logan Mrs Veda page headline writing Cal sm VanFleet Hollydale Mrs copy and with a goal for cited for making the highest proof reading writing next department score yet made by any similar Neva Net ion Rexburg Idaho years effort news style story organization Mrs Pina Freeze Brigham City Rupert Blackham teacher of unit in Japan in antiaircraft tarnews story content vitality of Mrs has coached the get practice lorrralism Phyllis Daniels Cullendale news content and printing Ark 21 grandchildren one sister staff this year and newspaper Activities of the group were score The total of the Janice Loveland and Flora Card- McCall point Mrs Anrje Peterson reported in a publication of the Idaho Searchlight this year was 885 out ner have served as editors forces occupation Funeral Held In using - For T Edgar Lyons To Give Seminary Long Time Garland Resident Graduation Talk Hundred Participate Three Will In Dance Fete School Paper Wins Honors In Difficult Competition |