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Show .' r r .?!' The Net Paid Circulation of THE DESERET NEWS, Clfi QAQ For Friday, Jane 9, FOUNDED M4 SALT 1850, LAKE CITY. UTAH SATURDAY JUNE 'KT 1922' ac-W- pt -- should be affirmed. Justice Thurman says he is at a loss to understand how it can consistently be maintained that the inheritance tax law as interpreted in 1915 was changed simply by adding an provision way of collecting the appraisal costs. He says the provision is made in the law to advance appraisers fees from the state treasury Just as a plain tiff in an ordinary action advances the .fees to the clerk of a court. After th"e state "has established the Ha bility of the estate to a tax then the appraisal fees are propery a liability against the estate. He concurs in the dissenting opinion. Par. -- ' . existing between the lo cal contracting firm operating the states gravel pit at Mount and the state road commission regarding the furnishing of gravel for construction work were thrashed out yesterday Preston G. Peterson, chairman of the state road commission, and Levi Muir, material man for the com mission, went to the pit and conferred with official of the Heiselt Construction company. During the past week complaints have been received by the road commission that the contractor on th Price-CastGate paving project Is not receiving prompt shipment of sand and gravel from the pit and they pro. ber test.,, tbs . result. Similar complaints have been received from the contractor on the Nephi-Jua- b county line paving project The lease held by the company the state may demand 400 provides cublo yards of gravel per day, yet the company is said to have tailed to furnish this amount At the conference held at the pit yesterday the read officials came to the conclusion that the reason this quantity was not being furnished was due to the faot that a certain percentage of sand was needed wRh the gravel and this sand was harder to were Recommendations procure. made by the road officials that certain changes be made in operating . the pit whereby it is thought the company will be able td secure the sand needed with less difficulty and. so expedlt the work as to secure a more prompt The state is also considering also picking up. and unemployment delivery. the advisability of Instructing th is decreasing. The money market is contractor counon the Nephi-Jua- b about the same. The citizenry are in ty line project to secure a portion of better condition than they have been the sand needed from other commer for some time. clal companies. In the Hawaiian Islands, prospects The case of J. W. Mellen and the for a general improvement are evi- Mellen Sand & Gravel company dent. The chief trouble of late has against the state road commission and been with the unskilled labor which other officials who were parties to the consists chiefly of the Japanese and lease of the gravel pit to the Heiselt the natives, according to Dr. H, Blck Construction company Is - to -- eome u p nell of Honolulu. The conditions of for hearing In the Third district court these Islands follow very closely up- next Wednesday. The plaintiffs ars on those of the United 8tates, espe- contesting the lease of the pit The court is to rule on the motion cially thpse of San Francisco. The failure of the sugar companies of the of the state to strike three-fourtislands to- - pay dividends has also of the allegations in th complaint oti caused some hardships, but these are the ground that the matter contained therein is 'sham, irrelevant and r again getting back upon their feet dundant and does not pertain to any cause of action. A general demurrer Mother Whom He Tried to the complaint in its entirety has been also To Poison Brings Goodies interposed. Says Montana is Good Field For Conditions Throughout Country Improving is Opini on of hi I. A. Visitors Students of the L. P. Christensen dancing studio and those of Miss Emily Brinton at the Deseret gymnasium, General conditions throughout the gave dance numbers. , Miss Brintons pupils featured negro and character are rapidly improving, ac country dances and Mr. Christensens dancers to M. I. A. convention delecording gave artistic renditions. Miss Lucille In offered Marketing opportunities Pike of Idaho Falls, mezzo soprano, Montana Unemployment is rapidly defor Utah fruits and vege- gates The same progave solo numbers. and the situation is getting creasing are being overgram was repeated for the general tables particularly back to normal was the opinion exlooked hall in dance of of pathe the public this state, by agriculturists pressed. The crops throughout the vilion. according to J. A. Fossum, chief dep- country are in good condition and President Grant Present. of officer Montana, who unless something unusual happens it - President and Mrs Heber J. Grant uty quarantine at 8 80 p.m. led the grand march was In Salt Lake yesterday confering will be a very prosperous year for about theedance pavilion, M. I. A. of- with Heber J. Webb, state crops and the farmer. The price of sheep and ficer and members and their friends pests Inspector. whiah is The fruits and vegetables consumed cattle has also improved joining in the march directed by Mr. to the stock raisers. Hoblnson of the B Y. C. are being very encouraging The re- by Montana residents the Industrial depression has mainder of. the evening was spent in shipped In from Washington, Oregon Although been severely felt throughout the and California and as a result, the country dancing. turning point has been This morning the regular confer- quarantine offleer said, markets which reached the and business will continue ence sessions of the 'annual gathering should be exploited by Utah and Idaho to on the upgrade was the opinion were continued. Following a round are being exploited by more distant of stay the majority of the persons inter-- i table discussion of stake and ward states. He told Mr. Webb that the rogated. recognize that I "Conditions are problems the Y. M. M. I. A. held junior Montana consumers improved in and senior department sessions in the quality of the Utah fruits and greens Colorado, said W. greatly H. Wlllette of DenTo Boise Boy's Cell tabernacle. Prest A. W. Ivins spoke is equal if not superior to that now ver. "The business houses find the on the attitude of the Church toward being procured, and said that if Utah demand nearer normal and look they were standardized fBv The Associated Press ) and for a good fall business. The fccoutlng, giving a masterly talk on products prices the work among boys, the appeal of shipped into the state an excellent are getting BOISE, Ida., June 10. Through the to nearer the back prethe and the work the new field of marketing might readily war basis and in most cases the fluc- bars of his cell In the Ada county jail, M. I A is accomplishing for lads, be opened. period is over. Few persons George Hen Mr. Fossom was in Salt Lake on tuation 11, before his deL H. Weir, field secretary of the as the factories are are unemployed, AcPlayground Association of America, official business for his office. the normal supply of labor. More parture for the State Industrial school who has been invited here in conneccompanied by Mr. Webb he made a using on than in several at St. Anthony Friday night, divided Is tion with the commission recently ap- trip yesterday as far north as Brig- building This going is helping to relieve the the boxes of candy and goodies which years. a for ham of deterthe to make City the purpose governors pointed by shortage of houses, which has been survey of playground conditions of mining how Utah is meeting the re- so serious during the last few years. the mother he had tried to kill by the state, gave an excellent talk on quirements of the Montana quarantine California has suffered poison had brought to him earlier In Southern He complirecreational activities against the alfalfa weevil. He found very little from the recent depres-- " the day.' of this quarantine slon, was the assertion of G. A. Harmented the 'L. D. S. Church on its the enforcement George appeared to be in good program of recreation and declared effective and according to Mr. Webb ris of San Diego. Practically no un- spirits and insisted that a newspaper well is acwas satisfied little there dang- employment is found there, and con- reporter, who stood on the outside, that if a like organization of such tivities existed throughout the United er of the alfalfa weevil from violations ditions are near normal. Only a wait until he rummaged among his beStates in one ear a genuine revolu- of the quarantine. reduction in wages has been longings and brought out boxes packMr. Webb announced today the slight tion of the social conditions of the made and those who. come from out- ed with candy, nuts, raisins, oookles appointment of Alexander A. Shields side of California are always able to and other things so delicious to the country would result. Dr. John H. Taylor, field secretary, as special crops pests inspector for get a position of some kind. Thous- appetite of healthy boyhood. discussed how to tie scouting up to Tooele county. The appointment was ands of men have been" employed" In Determined that the reporter should the Y. M M. I. A. B. S. Hinckley decided upon at a meeting held with the oil fields and more are being hir- sample at "least one of every kind, Tooele ThursMr. commission ed the Harris on to how county expects the boy held the boxes up to the spiritualize scouting. continually. spoke Oscar A. Kirkham led an open dis- day at which measures of combating conditions to continue to improve in "bars and the reporter, fearing that he the spread of the white top weed that section. cussion. Would offend by refusal, obediently The senior department was given were considered. The inspector will Minnesota Conditions sampled "one of every kind. over to a discussion of "The Young be engaged in combating the spread "Mamma brought them to me this in are this year good weed of the Man from IT to 21 by Adam S. by preventing the weed Minnesota, according to F. G. McCoy morning, the lad 'explained.' Eider Richard R. Lyman and from seeding. of Duluth. The crops are in good The weeds are being cut and burned. .Shape Dr. F S. Harris. has and the unemployment Coven the where the deleserved was Along public highways Luncheon visiting The mills were Bonding Company practically ceased. is a soil weed the has hold Utah. in Hotel strong the some but down for Former closed gates they time, Shortage Deputy the being sterilized with a 1 per cent are starting up again. Business In the afternoon continuing is r Other discussion of senior work, Elder John solution cf sodium arsenlte and the state, up throughout The Massachusetts i Bonding and picking fields are A. Widtsoe and Thomas Hull were measures being taken in the to continue to merchants it the expect speakers and B S. Hinckley, Supt, to prevent the spread of the weed into improve. The mines are also open- Surety company today remitted to the The shipping concerns are county 84,816 88, Which represents George Albert Smith, John F. Bowman the ranges where it might have a ing up. gettlng-alHthand Bishop Roscoe W. Eardley and boats inters the"amountoT tKe sfiortage found in of using about 25 per cent of the accounts of Hugh A. McMlUIrt, George J. Cannon spoke on Junior and ing grounds. where in counties the deSeveral state, The as did scout last them year. boy problems. they white top is not prevalent, are bedid not hit that part of the former deputy county treasurer, plus Y. I M. I. A. Sessions. alarmed at the threatened in- pression war time 8500 in interest. In the Third district so as the coming hard, country During the morning in the Assem- vasion of this wead, according to the prices and wages stayed Op for a long court yesterday McMliUn .was found bly Hall the Y. I M. I. A. also held state inspector. Davis county has a time, and did not fall sb suddenly as departmental sessions which were giv. campaign well under way for com they did jn many parts of .the, coun- not guiltyof on a charge of misappropublic funds to practical demonstraen over priation bating it and has already succeeded try. The 8500 remitted to the county tions and suggestions for the techni- in ol earing up the highways. Weber. Good wages and good living condl Interest from the time the All also cal . wqrkofthe organization. Boxelder and Utah counties aro tions are found in Nevada, according represents was discovered. The actual to John Christey, of Battle Mountain. shortage was the talks were full of helpfql ideas combating the menace. $4,800. to Y. L. M I. A. workers. The speakThe livestock men axe having a good shortage ers were Miss Ann M. Cannon, direct year as the ranges are in good shape. tor of the Beehive department; Mrs. Practically no unemployment is noted as the large ranches have been callJulia M. Brtxenwho read the new been 1922-2- 8 ing for more men than they have slogan; Miss Clarissa A. able to get. The cattlemen are also Beesley. Mrs. Ruth May Fox, Mrs. petting back on their feet. Emily H. Higgs and Mrs. Lucy Grant Nebraska is fairly prosperous, was An. excellent class exercise Cannon. the opinion of W. M. Bray of Lincoln. was given by girls from the Thirty-firThe crops generally are good, while ward, of Liberty stake under the the fruit crop outlook is excellent. Hess-Brigdirection 'of Miss Josephine WoodVery little idleness is evident in the ruff. Mrs. Martha. G. Smith spoke on BUILDING iTEP" TO farming districts, although some Is Ahlberg work and the Girls Glee the 1922-2- 3 in the cities. Money is not so tight conK. Bock J. Bird, club of Juab stake, MUSIC IS FUN conditions has as been. it and general rendered excellent musical ductor, are a great deal better than a year Te Mleatea Faa a Shafer , Day 'Does Itt numbers. ago. The farmers are also expecting Yon nee ao special Records. Aetna Following the session luncheon was as a for their products price good 1 lastraet yea PERSONALLY, served visiting delegates in 'the Beethe price of corn Mfiradvanced, and Hew to 'stock of replacehive House. Continuing in afternoon deal Complete of a that is higher hogs great Oat the Scrap Heap ef "Keep session, Mrs. Mae T. Nystrom, Mrs. time. some it has been for ment bearings for all makes than "Aid Netare aad Lears to Lire" Lucy W. Smith, Mrs Emma Goddard PHYSICALLY MAKE YOLRSELP Unemployment Otcr in Kansas. and Miss Mary E. Connelly vers of cars and trucks. FIT. f The unemployment situation pracspeakera the SEYERNS Coarse wilt dot tically passed in Kansas, according to What ' The conference will be continued Our Service Reduce or increase to normal Try. of that W. G. Naanes Citizens of Erie. tomorand throughout this evening weight Secure radiant health DeYoull Like It. state are expecting an excellent wheat velop a .'perfect figure Overcome ( row, crop. nervousness Expel "tired feeling. ' Arizona citizens are very optimistic, and Gifts Prevent Graduation Wedding indigestion and constipaBuy s, tion No dieting no apparatus no according to John L. Vestover of Na-vaand Wedding Rings at Jensens 1 recent drug-boom' county. Ariz. T.he 71 Main 8t. Adv. JUST COMMON SENSE in oil has greatly helped conditions, MISSOURI DOCTOR DIES. do have is .BARCLAY! L.SEVERNS rof expecting raising industry rtee ,KANSAS CITY, Mo..June.lO. Dr. for agood year- wllim-gob5pC Lester Hall, 77, pioneer Kansas EXPERT. . HEALTH Ahej)ro3uct. hera-ear- ly Tharops nrejmprov" today! BUILDER of MEN." City phywiciam-die- d lng, although they are slow, due to 36 South West Temple .He had been seriously ill for 2 weeks BOl Covey Apartments. season. backward th , . Phoae Was. STS. -following a stroke of apoplexy in St, The erdps were never better in Salt' Lake. Louis May 27. Dr. Hall had served as or Phone for Fall Parti ralsre Write of was J the North Dakota, opinion i physician f" Missouri for many H. Cootey of' Jamestown. Business is years. Utah Products Good-Prospec- n. ei! I st ff ht Jaw-eler- Mendenhall Aulo V Parts Benj R. Johhscn S11-1- S Wasatch Principle. Beaten Bldg. 4931 4, 7. Outside Calls. ' - , a a Co. ho l i ; consider!') with the welfare of the utility- j in effect la the decision of the ynbf I utilities commission in th COtnplaii. ", brought by Mayor Chari Anderef of Murray, against the Utah Light" j, t Vi Traction company in which b eougiv 4 to have the rates charged by th lee! street car system reduced to thO.'.l ' cake. Ben-nio- work,jbelng-rlelayed.-- No reduction in street cur fare w - -be effected at preeent but as soon j ) ' conditions warrant the public Utflttj . commission pledge Itself to mail 1- le -- ' 1 -- Differences Approximately five thousand seven hundred M. I. A workers and their friends augmented by visiting Shrin-er- s andregular resort patronage enjoyed a program brhn full of Interest last night at Saltair at the first public outing arranged by M. I. A. officials a a feature of their annual June conference: One speclal traln leav-in- g the city at 4:15 p.m. bore the officers and general board-memof the T. L. and Y. M. M. I. A. organizations to the resort where they formed a reception committee just inside the entrance gates. Other trains during the afternoon and evening ran on the regular schedule. Choristers from, different stakes and community singing leaders present in each car led in community Binging while en route to the resort. At the gates a group of guides under the direction of Earl Jay Glade escorted those visiting the resort about the pavilion pointing out the various places of interest. W. C. Bradford, community singing expert, led in community singing from the pavilion steps and at p.m. a program of entertainment was begun About one thousand delegates from the various M. I. A. stake organizations were tendered supper by the M. I. A. general boards in the Ship cafe, pretty girls from Liberty stake serving the menu of sandwiches, pickles, potato chips, root beer, ice cream and -- Hours: Oft R Claim Road Decision Bays Operating Commodity Costs Work is Delayed by Their Failure to Receive MaterSufficiently Desses' To Warrant Reductica. ial on Time. MENDENHALLS BEARING SERVICE The real reason that you feel below par and are unable to cope with other men in business affairs la that you are suffering from nerve pressure Have that pressure relieved by Chiropractio Adjustments and all will be well. The Mae With B Contractors . Below XT! ? each expressing somewhat different views are written by the state supreme court In deciding the question presented as to whether the state under existing inheritance tax laws has the right to collect appraisers fees from tates held subjeet to the tax. Chief Justice E. E. Corfman writes the prerailing -- opinion with Justiee Valentine Gideon concurring and Justice A. J. Weber writing a concurring opinion. Justice J. E. Frick writes the dissenting opinion which is concurred in a second dissenting opinion writ 't6lt'by' Justice" S.'S! Thurman." The majority decision of the court which was handed down today reverses the judgment entered by Judge George A. Iverson of the Third district court denying to issue a writ of mandamus on State Treasurer W. D. Sutton and in so doing overrules the judgment of ' the district court that the state has a light to assess the appraisers fees against the estate held subject to the tax. Since the present state administration took office every inheritance on which taxes .have been levied has been held subject to the appraisers' fees. The fact that the supreme court now reverses this stand may involve the repayment of many thousands of dollars to the sevet-a- l estates against which the appraisers fees have been assessed. George W. Parks and Robert E. Maple, administrators of the estate of Enos A. Wall, deceased, contested the fees Inpayment of the appraiser sisting that the appraiser was an officer of the state and as such his compensation should be paid out of the state treasury. Accordingly, they took the case to the district court and sued out a writ of mandamus against State Treasurer W. D. Sutton to compel him to issue a receipt for payment of their Inheritance tax in full although they had refused to meet the appraisers costs On a general demurrer the district court sustained the opinion of Atty. Gen. Harvey H. Cluff that the appraiser's fees were properly assessable against the estate. The administrators appealed the case. Statute Cited. Justice Corfman cites that it is noticeable that the statute makes no mention as to the payment of the inheritance appraisal fees nor does it make any mention as to their collection by the state. Still, he says, the attorney general Is made collector it Inheritance taxes. Justice Corfman therefore concludes in his opinion that the intention of the legislature was that the state should bear the salary of the appraisers. He cites further that this is eminently proper Inasmuch as the appraiser is a public officer serving the state and as a servant of the state his compensation should be paid fronvthe state treasury. He states further that the law makes It unlawful for any appraiser to a gift from the estate which he h appraising. Justice Gideon concurs verbatim but Justice Weber adds some additional views. Justice J. E. Frick writes his dissent from both the ressoning and conclusions of the majority. He cites that In 1906 the Inheritance tax lawj which were interpreted to mean that the fees might be assessed against the estate. Simply because the legislature has provided for a more satisfactory method of paying appraisal fees since this time It does not necessarily follow. he says, that the estates need no longer bear appraisal costs He is of the opinion that the .district court . , .V , By Jack Sears Delegates Entertained at Majority Opinion Reverses Banquet in Ship Cafe Ruling of District Court in President" Grant Leads Matter of Appraisal Fees Grand March. - r V GRAVaSHIPMDUSiUTfLITIES Four separate opinion sk r-- 'r? SEVENT TO ESTATES Charged. j- - SECGLi, Symbolizing Our Many Blessings. k i , : 1 1922,0J ns, i'r ; such-reduct- aa'gre ion --V aj- level. , The action was brought on f grounds that there has not been rttc reduction in wage and com modi, prloe reflected in the cost of oi ing the system that a reduction fare i warranted. Th utilities co: mission hold however that the ' minion hold, however, that tha that the few material itema in whii pre-w- ar -X , there were reduction did not.BtCT into the operating cost materially a&J that the reduction in wage dld ttTt tend to reduce coat due to tho haa-j"y maintenance work which was aee v!"'x ed. resulting in an increased auntf of men on the pay rolL The off on the company during 1181 ing to the commissions findings' that revenues were insufficient tngg up any part of th depredation required and were lnauffide t to earn current bond internet for 18,1 and the company is therefor makb-lees than a fair return on th Investment and a return so low that aY reduction would b confiscation ijt . ' ' ' property. -- , rf-ser- f it The commlasion points out, 'hoafe-eve- r, that economies effected la ltf ' ' have tended to ld somewhat, partis . lariy those for th OMSk 4 conclusion the decision readt The showing made by tho which was limited to- a sttRkifcA, waga reduction which has takaiN'g1 with, the company, together wflr t claim that materials ars mudl chaagf or, is not- - sufficient ground which to reduce th preaoai mt upoll - , a to five cent "A consideration of th Yoport of operations which waa filed, a ootf of which was given to th petition . together with the filed wtth the commission fromreports Um to time do not Justify a reduction of ratoo at th Fine Arte Society Gives present time. However, the R rates fixing the commission 1 iK Successful Exhibition ways open ' by to further investigation and when It shall that It JR After a moet successful first day reasonable and Justappear to reduce tho display in the ball room of the New-hou- rates under the cost of giving ervt under the law 1 hotel today the second exhibi- the commission bound to and will maka tion under the auspices of the Fine duty reductions as tha conditions and Mr-Arts Society of Utah will continue cumstance warrant , am throughout Sunday and all next week. ' X'.. Daily it will be oren from 10 a.m. to Chi Omega Fraternity 10 p.m. with prominent women of the Will Hold Convention Het city acting as hostesses. Tomorrow the hostesses will be Preparations re being made by t($ Mrs. W. F. Ware, Mrs. John Zink local chapter of th Chi Omega fritf ' and Mra L. D. Peaslee of the Bay ternity for tho 12th biennial convene View club from 10 a.m. to 2 pm.; tlon to be held in this city JuM Mrs. C. 8. Kinney, Mrs. EM. Led-yp- rd 28 to 30 Inclusive. More 850 than rift and Mrs. Irene Vandergriff of are expected to. attend. Th followthe American-Associatiof Univer- ing states will send representative sity from 2 p.m. to 6 p.m.; and Mr from one or more schools: H. W. Dietz, Miss Grace Bailey, Mrs. Arkansas, Kentucky, Virginia. a. Guy Sterling and Mrs. Mitchell StewTennessee "WUconat'w art of the same organisation from ( California, Kansas,Illinois. Nebraska, Tex c pm. to 10 p.m. West Virginia, Michigan Color TfhCflY. .co2toe. taoln shrdlu n Pennsylvania. Florida, Maine. Monday the Elks' Ladies will ha In lngton. -- Oregon. Massachusetts, Nets charge as follows: Mra. R. D. Cook, York, Ohio, Missouri, Iowa, NR -Mra J. Ia Irvine, Mra. John McDonald Hampshire, Oklahoma, Mra J. 8. Farrell, Mra. E. N. Brown- tana and Mlnneaaota. Indiana, ing from 10 a.m. to 2 p.m.; Mra. P. J, of tha fraternity wtib meetings Mra. Join Adama Mra. R. B. be held at Halpln, in Emigrati Thurman. Mra. A. J. Lowe, Mra J. B. capyon. The Pinecrast program for tha convenHurst, Mrs. Jessie Swift, from 2 p.m. tion is as follows: to I pm. Mrs. George McGonagia June 24 Presentation of Mrs. J. B. Moreton, Mra. M. Landau Ials 4 p.ni; June 26 memorialcreda sere . Airs. James Metcalf and Mra Ar Cllne d round lllV from 8 pm. to 10 p.m. table, Greek play; June 28 meetlnrs and round table, model initiation" Fine of $250 is Imposed p.m.; June $9 final business moefb lngs, banquet at Hotel Utah; Juai ' For Postal Law Violation 80 sight seeing excursions. A fine of 8250 was Imposed this i PRINCE CLOSELY GUARDED.. , morning in tho United States district LONDON. June 10. The Prince court by Judge Tillman Wales was closely guarded on his t on C. E. Voggas charged with sending rival in Cairo, according to a dlspett V here received f The today. prince an obscene letter through the Unit ceived an enthusiastic reception. ed States mail. The letter In question was mailed in Sevier county, January 30, 1920 and was addressed to a person in Denver. The defendant was admitted to hall of $1,000 in March Of this year. ng - -- p hs tui ax , i se i I on Lou--Men- w..il u lr1'1 son ,1 tilities Commission To Hear Case at Nephi - .Tho public utilities commission will go to Nsphl Monday to conduct a hearing on tha application of the state road commission for a division of expense for paving and grading the two railroad crossings over the Salt Lake Route on the n Creek dam federal aid project. The application of the road board places before the utilities commission virtually the selection of which of two courses the road should take. One would cross the road twice while a second would carry the road parallel to the tracks but not across them. ; Levan-Chicke- Creation Chorus Rehearsal. WHEN ' you think D transportation.think Chevrolet. We sell them. a 41 i you havent already ridden ia the new Super!;? Chevrolet, phosa CJ and a car wSLfc' placed it yc? c;; ! rice. ! - - The regular ensbmble rehearsal of the chorus for?Creatlohr'wIH "be held hiJl itomorrbw afternoon at 4 o'clock,, according to announcement. The exact data of the. production which will be on the Univerbean sity of Utah, bampus. has ' ' determined as .yet, ratt' nt i v f |