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TEN MASON CITY GLOBE-GAZETTE DECEMBER 19 1933 PRACTICAL and ECONOMICAL Deckers Gift. Boxes ORDER THEM TOMORROW Mason City's Calendar Dec. 23.--U. C. T. and auxiliary children's Christmas party at P. G. and B. at 7:30 p. m. Dec. 25--Forty-second annual Christmas dance of the Brotherhood of Railroad Trainmen at armory. Dec. 26--Annual rol! call ard homecoming of I. O. O. F. lodge at 7:30 p. m. Dec. 26--Junior college homecoming at Hotel Hanford. Here in Mason City Loans on salary and furniture. See Mrs. Simon, 321 1st Nat'l. Bldg. Christmas Gift Special--Aquarium and 2 gold fish, 29c. Currle- Van Ness Co. Good clean coal at $1.00. Allison CoaL Ph. 431. Seo Mason City Fur Shoppe January clearance sale announcement on Page 2. We have some marvelous Wear- ever Aluminum bargains that would make Mother a nice Christmas gift. Mason City Hardware Co. Mr. and Mrs. J. B. Billings of Spencer, formerly of Mason City, have been called to Iowa City by the serious illness of his mother, Mrs. Ed Billings of Nora Springs. Mrs. J. E. Billings is the daughter of Mr. and Mrs. A. Morphew, Â£45 Eleventh street northeast. i Dance and oyster supper at Rock Falls tonite (Tues.). Huck Shaffer orchestra. Open evenings until Christmas. F. W. Woolworth Co. Christinas special bouquets Â§2 and 53 jeach--gifts that are different. TteBIble's--phone 55. SURVEY SHOWS HOW HOPKINS CUT CITY'S DEBT CORN-HOG PLAN NOT TO CHANGE PRODUCER LEASE Adjustments May Be Made Under Administration Rulings. EDITOR'S NOTE: This la the filth of a series of articles on the corn-hog program prepared by M. E. Olson, county ajjenr, and the Extension Service of Iowa State college, to give readers of this paper a concise summary of the fundamental facts back of the program, what It is and what It proposes to do. This story further explains the corn-hog contract. HOLIDAY EXCURSIONS : Via Minneapolis and St. Louis R. R. and most connecting lines. Round trip COACH fares 1 and IVi cents a mile each way. Round trip first class fares, good in sleeping cars, 2 cents a mile each way. On sale daily to Jan. 1. RetuAx limit Jan. 15. Regular one-way fares in effect every day are 2 cents a mile in coaches and 3 cents a mile in sleeping cars, plus berth charge. M. St. L. Ticket Office. Phone 203 Nova Springs Man's Ankle Is Fractured Andrew J. Parr, 50, Nora Springs, fractured an ankle in a fall from a ladder Monday. He was taken to the Park hospital at Mason City, where he was confined for treatment. John M. Taylor Rites to Be Held Wednesday Funeral services for John 1VL Taylor, 74, who was born in a log cabin near Clarksville, will be held at 2 o'clock Wednesday afternoon at the McAuley funeral home. The Rev William H. Spenoe, pastor of the First M. B. church, will be in charge. Burial will be In Memoria park cemetery. Mr. Taylor, who had been associated with the grocery business in Mason City the past 4' years, died of coronary embolism Sunday evening while on his way to his home at 512 North Federa avenue. Appropriate slogan for those new cars: "A Kneeay Ride."--Davenpori Times. MAKE YOUR FEET HAPPY In Lairds Footwear. Remember your friends with a pair of Daniel Green House Slippers. H * 14 E, State St. Where Shoea Are Ucally Fitted BLUE RIBBON Select ILLINOIS LUMP COAL Consolidated Coal Co. Phone ll'TQ Although details of landlord-tenant division of corn and hog Dene- fit payments will be covered in administrative rulings, the corn- hog contract declares in general that there shall be no change in the lease or tenure of a producer signing the contract from the 1333 landlord-tenant agreement. The contract is interpreted to mean that, if the landlord and tenant are operating on a 50-50 share basis in which the landlord receives 50 per cent of the crop but gets no share in the hog business, the landlord would receive 50 per cent of the benefit payment on corn while-the tenant would get all of the hog benefit payment. The contract carries, however, a provision for adjustments to suit individual needs. Such adjustments are to be covered In the administrative rulings. Basing the 1934 landlord-tenant lease on the 1933 agreement does not necessarily mean that the tenant should do nothing on the corn land taken out of production and still receive his share of the rental. Since the acreage rented to the government may be used for plant- Ing additional permanent pasture, seeding- soil improvement and erosion preventing crops planting to farm woodlots, weed eradication, or fallowing-, there will be sufficient work f the tenant to do on this land, Just as he would work on cultivating and harvesting- a crop under ordinary conditions. Can Build Up Soil. In other words, the landlord is offered an opportunity to build up fertility of the soil on his rented acreage. Meanwhile the government ia paying him for doing what e probably has wanted to do for a long time but hasn't because of his need for Income from that acreage. In addition, the landlord will receive lialf of the rent on this land early ia 1934, and the income from his share oÂ£ the corn raised on his other land will be greater, because, f he signs a corn-hog contract, he is entitled to borrow on his share at .he rate of 45 cents a bushel under the corn loan plan. The contract provides landlords renting 20 per cent of their corn acreage to the government and renting the other 80 per cent to a tenant. In such cases the two acre- ages will be considered as two separate farms. For example, on a farm with 100 acres of corn land the landlord would not be able to rent 20 acres to the government and receive all the payment, but he would be permitted to rent 20 per cent of the 20 acres, just as though it were a farm in itself, and receive benefit on only four acres. In signing" the contract the producer is asked to account for all of his farm acreage for 1932, 1933 and the average for the two years. For com he gives the number of acres planted but for other crops he gives the number of acres harvested. In addition he is asked to give n. brief five year production history of the contracted acres from 1929 to and including 1S33. The way in which the corn was used--harvested for grain, hogged off, cut for silage, or fed green--also is called for in the contract. Penalty Provided. On hog production the contract calls for- the litters owned by the producer ivhen farrowed for both the spring and fall of 1932 and 1D33, the total number of hogs produced for market for the two years, the 1934 maximum production for the market and the number of feeder and stacker hogs purchased and now on hand. This section of the contract must be filled in by the producer and county committee. In another column Is space for the adjusted figures In case producer and county committee figures do not agree. The contract states that "Any Intentional misrepresentation of fact made in this contract for the purpose of defrauding the TJ. S. will be subject to the criminal provision of the U. S. code," This is, of course for the protection of those who comply with the contract. Magnus Schultz Gets Patent on Collapsible Box He Has Invented A new type of collapsible box waa patented by Magnus J. Schultz of Mason City. Mr. Schultz's patent was issued on Dec. 5. The new box is of the folding variety and is provided with sides, top, bottom and connecting members, all of which are hinged together In such a manner that the box when collapsed Is substantially fiat. The application has been pending since 1931 and was allowed with three claims. !OST OF OPERATING OVERNMENT GIVEN ON PER CAPITA BASIS G WHAT IT COSTS EACH RESIDENT ANNUALLY TO RUN MASON CITY: Bond Fund Increased by Cutting Water Works Tax Levy to $212,423 in Six Year Period; Bonded Debt Eeduced by $488,504. FULL TEXT OF CITY AUDIT ON PAGE 12 The story of what happened in the operation of the city government of Mason City in the six year period up to the time of the coming of the 'new deal" is revealed in an audit by L. A. Ristau, certified public accountant. The audit covers the period from April 1, 1827, to March 31, 1833, the period of the city's first experience with the city manager form of government. The audit is of interest not only*- -- -- -- . as a survey of the Hopkins form of management of the city's affairs, nut also because it furnishes a basis !or an analysis of the city manager form of government as compared with past povernments and particularly for comparisons with future city administrations. What is viewed as one of the outstanding accomplishments in the audit was the establishment of a basis of comparisons made possible by the reduction of the itemized average costs of operating the city to a per capita basis. Debt Reduced Â§488,504. The audit shows that under Mr. Hopkins' management the bonded debt was reduced by ?48S,504.79, while at the same time tne city government was operated "within its income and no current indebtedness caused by excessive expenditures was incurred." The average per capita cost of government for the six year period under Mr. Hopkins' administration was $16.40, whereas the year prior to the coming of the city manager the cost of government was 17.47 per capita, which represents a reduc- Lion of ?1.07 a year per capita, according to the audit report. Interest Payment Cut. The net reduction in the municipal bonded indebtedness during the six year.period under review has resulted in a substantial decrease in be required interest payments, Mr. liatau pointed out, adding that the otal interest paid from April 1, 182T, to March 31, 1933, amounted o 5288,340.93, which represents an average annual interest expense of 48,223, while the annual interest o be paid for the present fiscal ear from April 1, 1833, to April 1, 1934, will be $31,835; showing a decrease of $16,388 per annum. "The foregoing decrease in in- ,erest expense is directly reflected m the decrease of the tax levy which s collectible in 1933," Mi-. Ristau stated. "Said tax levy for general bond and interest purposes de- reased 3 mills. The continued reduction of the municipal debt and annual Interest expense should result in future permanent tax reduction." Levies Are Shifted. Tills material reduction in the city's debt waa effected not by increasing the city's total tax levy, but by the shifting of levies from other departments, particularly tliat of the city water works, to the general bond fund. It will be seen by an examination of Exhibit E of the audit report that while the total levy remained almost constant at an average of 65 mills and that of the general fund at about 46 mills throughout the six years there was a fluctuation tak ing place between the water works levy and the general bond fund levies. When City Manager Hopkins took over the management' of city in 1927 the waterworks levy of 11 mills had been set by the previous administration and appeared to be the requirements of the water department. In the succeeding years these requirements were apparently reduced, while the bond fund was correspondingly raised, as follows: Water Gen. Bond Works Funds 1927 1828 1929 1930 1931 1032 11. 5.7 8.5 6. 4. 9.3 13. 10. 10. 12. 13.S Comparing the levies for the water department on the five succeed ing years with that of 1927, the audit shows n. total decrease in mlllage of 22.3 mills. Was Important Factor. "The decrease of 22.3 mills in the water works levies made possible the increases in the levies for general bond funds," says Mr. Ristau in commenting on this analysis. "Hence it is an important factor in the reduction of the city debt. In actual tax collections said 22.3 mills would have raised about 5105,000 in tax revenue." Mr. Ristau thus summarizes the "direct and Indirect" contributions of the water works department toward the general debt reduction, general tax reduction and lowering Gen. Administration $ 1,94 Police Dept. . . . . . 2.01 Sewer Maintenance .46 Street Dept 1.71 Street Lighting . . . .99 Fire Dept 1.73 Bridge Fund 13 Park Maintenance . .38 Comfort Station . . .10 Garbage 55 Band ... .26 .Library 1.12 of the expenses of other city departments as follows: Direct water bonds redeemed . -SlS'l,000.00 Indirect decrease In tax levy . .. 100.0DO.CO Indirect non-csti earnings 130.fi02.-J8 TOTAL 5419,002.16 The non-cash earnings figure is a summary of the entries made under this heading in the six annual re- Jorts for the rental of city offices, which are owned by the water de- lartment, fire hydrant rental, build- ng and inspection departments and vater furnished other city departments. Paid in Taxes. The audit showed, however, that despite the fact that levies for the vater department were lowered a :otal of 22 mills in the six year per- od the actual tax levies made for water department produced funds amounting to $212.423.74, which amount was paid by the taxpayers over and above the water bills. That a tax levy aside from the regular water revenue is justified for the upkeep of a municipal water department is indicated from a paragraph which Mr. Ristau has quoted from the annual report of the city manager for the fiscal year ending March 31, 1932. "A fact which is frequently overlooked is that approximately 50 per cent of the cost of municipal water systems in cities under 50,000 is due directly to fire, protection and nol to the actual business of supplying water to domestic and commercia consumers," this stated. "The capacity of pumps, storage reservoirs and mains and all fire hydrants are determined by possible demands for fire service. If it were uot for this, the investment in water sys terns could probably be reduced by half and operating costs material! lessened." Funds Transferred. One of the common practice- under the Hopkins management was the temporary transfers of fund, from one department to another ti_ keep idle funds from piling- up on one division of the city's operation while another was paying intereal This practice was particularly ef fective in making funds available for bond redemption. The transfers, as explained in the audit, were in tne form of tern porary loans between funds whicl were repaid at a later date. Sue transfers tctiling $174,774.22 wer paid back and receipted for. One Â·emained incompleted as of March 31, 1933, when there remained due he bridge, fund by the water department a total of $2,105 on an original disbursement of ?5,262.50. The audit shows that the gross .otal of bond redemptions amounted o 5638,504.78, of which 5150,000 represents refinancing bonds at a ower rate of interest, making the net total of bonds redeemed $488,504.79, as given above. The audit ncludes a detailed study of the bond redemption record for those six ears, bringing the city debt from 51,135,504.79 to 5677,000. Bond Situation Given. The city's bonded debt on April 1, 1927, when the city manager : orm of government went into ef- :ect, was 51,135,504.79, of which i707.504.79 were general city bonds, vhile the water works bonds aggre- _ated $428,000. The reduction of randcd indebtedness during the six year period cut down the total general city bonds to 5438,000 and the vater works bonds to 5239,000, vhich make up the remaining unpaid bonded debt existing on March , 1033, of 5677,000. As pointed out above one of the valuable contributions of the audit vas the.arrival at per capita costs of various governmental services, niese include public service, water vorks service and debts service costs. The average per capita costs are also valuable for comparison vith per capita costs in other cities. Serves as Basis. The report also points out that the average per capita cost in the six year period will serve as a valuable basis of comparison .with annual per capita costs of current and Aiturc years of city administration. The per capita computation, which :s based on the average Mason City population of 23,000, shows, for instance, that it costs each person 52.01 for police protection and $1.73 'or the maintenance of the fire department every year, that the cost of collecting the garbage and street cleaning is 55 cents a year acd that a season ticket for the municipal oand is only 26 cents. Street light- ng under present rates, costs each erson annually 99 cents; park naintenance, 38 cents; library 51.12; comfort station, 10 cents; street department, Â§1.71; sewer maintenance, 46 cents; interest on city debt, $1.51; redemption of bonds, 52.78; water department tax evies, 73 cents. Cost Reduced. The average total per capita cost of operating city government" each year of the six year period is S16.40. As Mr. Ristau points out "on the jasis of an average family of four persona, the annual average cost per family would amount to 565.60." The total expenditures for salaries and wages, exclusive of the water works, for the six year period was practically a million dollars. On that basis the annual "per capita cost" of salaries and wages of city employes amounted to $7.22 pel- capita. Shows Main Operations. In making the (.udit Mr. Ristau, who is a partner in the accounting firm of Temple, Brissman and company, submitted consolidated, condensed statements l_i the survey of the main operations of city government, making the report simple anc: comparatively easy to follow. The audit starts with a consolidated statement of the receipt- and disbursements for the six year period, followed by a summary of thr general fund, city bond f u n d , water works fund receipts and disbursements, a summary of the general ex penditures of the city funds and a resume of the tax -levies. PALACE TOHAVE PUBLIC WEDDING Event to Be Held With New Screen Attraction, "The Right to Romance." A public wedding is to be held on he stage of the Palace theater at 1 p. m., Saturday evening, Dec. 23. The big affair will be included on a pecial midnight show which, in addition to the marriage of the local :ouple, will present the screen at- raction, "The Right to Romance," A.nn Hardiug's new picture. Manager Aldinger of the Palace itated that indications were that he wedding would be an impressive affair, and that all the solemnity associated with the wedding ceremony would be maintained, with gorgeously gowned atttendants, tty floral decorations and proper 'nusic. The lucky pair are to receive gifts from local merchants, it was taled. There will be no advance in xdmission prices for this double how. Lime Creek 4 P.T.A. Will Give "The Alley Daffodil" on Thursday The young persons of Lime Creek No. 4 P. T. A. will present a three act comedy, "The Alley Daffodil,' Thursday evening. A small admission will be charged and lunch ser ved. The proceeds are to be used for equipment for the school. Wilma Woodward is the teacher. Dr.R.W.Shultz,D.O. Rectal Trouble Varicose Veins and Ulcers Sinus Infection, Colds Bronchitis, Asthma Rheumatism Non-surglcnl Treatment of the Prostate Gland Diabetes Consultation without cost or obligation. Rooms 218-210-220 I'lione 842 FIRST NATIONAL BANK BLDG. BLOCK'S LITTLE TUMTME 3 AS IT DOES APPEAR.- \ POR.NACE M06T\ HAP-O ' AND you SHOOLO FIND, co/\i_ Ut, OEUVEP. A U3AO OP BURN BLACK DIAMOND FOR REAL COMFORT W.Cr. CO. MASON CITY 501 THIRD ST. N.E. PHONE 563 Scout Council Elects Officers for Next Year W. P. BUTLER. e School Class of Church of Christ Hold Christmas Party The Y. M. F. C. Bible school class Â·f the Church of Christ held ita annual Christmas party for members and their children in the shurch parlors Monday evening vith more than 130 present. A rabbit supper was served at i:30, after which the children play- id games, sang songs and recited heir Christmas pieces for the older 'oiks. Tlie feature of the evening vaa the arrival of Santa Claus who .old interesting stories about the Esquimos and passed out gifts to each child from the Christmas tree. The evening was brought to a close by the showing of three reels of motion pictures presented by courtesy of the Y. M. C. A. The committee in charge of the )!U'ty included Mr. and Mrs. S. L. rlaynes, Mr. and Mrs. Fred Miller, VIr. and Mrs. D. L. Kratz, Mr. and Mrs. Neal Garrison and Mrs. Joe Ditzler. W. P. Butler Chosen Head of North Iowa Unit. W. P. Butler, Mason City, was re-elected to the position of president of the North Iowa Area council, Boy Scouts of America at the election of officers for the council for the year 1934 held at the scout office Monday afternoon. F. C. Heneman, Mason City, was elected to serve another year as scout commissioner and Hugh Shepard was again chosen council treasurer. Six vice presidents were elected and each one will have charge oÂ£ a department of the council organization: Ralph Lloyd Jones, department of administration; A. J. Mar. shall, department of finance; R. B. Irons, department of awards; F. D. Pearce, department of organization; Harold L. Campbell, department of education and Stanley L. Haynes, department of program. The following were elected to serve as members of the executive board at large: Col. Hanford Mac- Nider, Jay E. Decker, D. H. Fitzpatrick, Roy B. Johnson, Ralph S. Stanbery, C. H. Stevens and W. Earl Hall. All of the foregoing men are of Mason City. The council is divided into 10 dis- ricts each of which is entitled to a nember on the executive board. The ollowing are the districts with heir repi'esentatives: District 1, \Iason City, Dr. B. Raymond Wea- on; district 2, Cerro Gordo county outside Mason City), Jesse Brogan, Thornton; district 3, Winneba- fo county, Thorwald Thorsen, Forst City; district 4, Worth county, leorge W. Troth, Northwood; dis- rict 5, Mitchell county, Dr. G, L. Horton, Osage; district 6, Floyd ounty. Dr. A. L. Miller. Charles 'ity; district 1, Butler county, C. R. Â«Ving, Parkersburg; district, 'ranklfn county, Dr. J. C. Powers, lampion; district 9, Wright county, Dr. E. C. Sage, Eagle Grove; dis- rict 10, Hancock county, Dr. E. H. 'liillips, Garner. These men will all assume their iuties en Jan. 1 and will be in- tailed at the annual council meet- ng to be held in January. Will Move to Colorado. SWALEDALE--W. Hunt has gone to Nevada to visit her brother, Warren Shaffer and family. They will soon move to Colorado. Mr, Shaffer is jn poor health. like this smart 'eri'tiffick oxford Soft hrown elk with "Arch-Wcihje" insolu winch gu.riea growing bonca ami muscles ami a s s u r e s correct fill MILLER-JONES aTM* SWt for ALL the family W. F. nuder, Mgr. Ifl S. Fcrtera 'air to Be Married on Dance Floor at Denison Club Dec. 25 As a special attraction at the Christmas dance to be held at the Denison club-Christmas.night, Monday, Dec. 25, a local couple, Winona Bailey and "Chick" Konny, are to be married on the dance floor. The ceremony will take place at 11 p. m. ind all who attend the dance are to be guests at the wedding. Severa ocal business firms will present the couple with gifts. Music for the wedding and the dance, which is open to the public will be furnished by Max Sterns' 1( piece Campus club orchestra, a re ording band which comes dired from successful engagements on th coast. Â·10 AXp 8 WRECK PLANNED. Tentative plans for a "wreck" to be held Monday evening, .Tan. 22 were formulated at the semi-month ly meeting of voiture No. 66 of the Forty and Eight of the American Legion Monday night at S o'clock in the armory. A lunch was served at ter the routine matters of the meet ing had been dispatched. I got shoes from MILLER-JONES" Boys arc sure to brag about this Â·resent because Mliler-Jonea shoes ;ave ^ron the reputation for being mannish and sturdy. ,,! a^H^^saws- A bear for punishment! MILLER-JONE? " ' Shoes for ALL the Family nlRr, Mfrr. 1!) S. Feder; Qoo IV. F. Du 'THE ROAD BACK" ROVES A WINNER FOR CHEER CAUSE t. James Lutheran Cast in Successful Repetition of Comedy-Drama. Before a comfortably filled housa ' persons who had invested in a easant evening of entertainment nd the Christmas Cheer Fund at same time, a St. James Lutheran roup repeated its recent comedy- rama success, "The Road Back," t Monroe school Monday evening. The ticket sale was sufficient to eld a contribution to the Cheer und somewhat in execess of 565 ter handling- the expenses of the reduction. Nearly $25 of this was aken in at the door. j It's About a Family. i The three act play is built around j family which included a mother ? ho enjoyed 111 health and gossiping, Â·";. father who at 50 was broken of \ Jirit, a sister who presented a ough, wis-cracklng- exterior, a j rother whose weakness of charac- ' er asserted itself in thieving and a econd sister whose persistence in ofty ideals served to put the whole Ian on "the road back." Mrs. O. Mail played the whimper. ag mother with deftness; August ~:uhr, in the role of a whipped fath- r, did a convincing transformation o an assertive head of the house; d Tims played the weak son role ealistically; Mrs. 3D. Rachut drew a augh with nearly every line as the ard boiled manicurist daughter ind Mrs. Ed Pearson, was elfective i her portrayal of the daughter ho was willing to accept a prison erm to save her brother. 'Â· Turns Out to Be Wealthy. / \ Ed Pearson as Ben Fowler, Pa 'owler's brother from Arizonisl urned the whole course of eventsJ : the final act by revealing thatj ; nstead of the poverty-stricken old/ , man he was supposed to be, he was\ X)ssessed of great wealth; ( The ever present Mrs. Blinders.' gossipy neighbor and "best f riend' 1 ) f Mrs. Fowler was portrayed by! / Irs. H. Kinney, who shared laughs'', vith Milly Fowler. 1 Arthur McLeod, played by E. lachut, was the earnest if reticent over of Jenny Fowler and Blake }hester persisted in his love for the later despite tho protestations ot'j ilg social climbing mother, played v ' y Mrs. C. Dieckmann. F. Bruns as mployer of Jenny Fowler h ne brief but effectiv( KJappear.- in stage." Â· . - / Â· Â· --.:Â·_Â· s Plays Marimba Solos. Miss Ruth Buehler added greatly o the enjoyment of the evening by ilaying a pair of marimba solos Vje- ween the first and the second and he second and third acts. She was iccompanied by Miss Dorothy Evan." it the piano. Her interpretation of 'Silent Night" was enthusiastically eceived. August Buhr and H. Kenney wei n charge of preparations for th Â·enefit production and Miss Peai iohr served as director. W. Ear Jail, speaking for the Cheer Fund thanked both audience and the players for their contribution to the pro ject. 1 One of our beautiful poinsettii plants i""''-es an ideal Christma ift. Kembie's--phone S3. j Playtime ' Comfort * for boys and girls Red and blue felt Bootee with decorated cuff Tougli reindeer Chrome Indian moccasi: MILLER-JONES Good Sfioej for All thcFamtty W. F. Duder, Jitgr. 10 3. Federal.!