Harrisburg telegraph. (Harrisburg, Pa.) 1879-1948, September 10, 1919, Page 16, Image 16
16 7-CENT FARE UPHELD FOR VALLEY RAILWAYS [Continued from First Page.] crossing on the People's bridge or for a Carlisle line since abandoned and a trestle at Lemoyne. It is de clared that the company has mod ern and good equipment and the operating efficiency up to 90 per cent. The opinion dismisses complaints f S. T. Moore, West Shore Fire men's Union, Council and citizens of the borough of West Fairview, Scott J. Hake, Robert K. Cahill, Galen L. Nayior, borough of Car lisle, R. M. Weidler, J. C. Strickner, et al., John H. Roth, et al„ and J. Fred Hummel, et al. Mr. Clement, says: "The Valley Railways Company is an interurban system operating a street railway starting in the City of Harrlsburg. Dauphin county, Pennsylvania, and extending into Perry and Cumber land counties, Pennsylvania. There were eleven complainants, and as they were all heard together they will be disposed of as one case. , "The complainants allege: "First—That the Increased rate of fare from flvo to seven cents per zone, effective October 1, 1918, was unjust and unreasonable. "Second —That the service ren dered by respondent was inadequate. ] "Third—That the respondent's equipment and property were no: I kept in good repair. "Fourth—That the new tariff had not been properly posted and pub lished in accordance with the Pub-| lie Service Act, and with the rules j of the Public Service Commission, i "The Rorough of Carlisle, in its I complaint, charged that the fare in- * crease on that part of the respond- ' ent's system known as the Carlisle j Short Line was in violation of the! agreement embodied in the ortli- [ nance under which a franchise was j granted to the respondent company j to construct and operate its lines in said borough. The ordinance pro-1 sided that no rate in excess of five | cents should bo charged by the re spondent company while operating! In said borough. "The complainants withdrew the charges against the respondent with | Just Like Stepping on Gas Wonderful How Stuart's Dyspepsia Tablets Speed Up the Stoinaeli to i Take Care of Any Excess of j Food or Unusual Dish Such as Pie and Choose, Beans and Other Palate Ticklers If you belong to that timid class ' that shies at a doughnut, just try j "Am On My Way. hilly, „t Top Speed. Thnfn Whnt Stuurt'n Dyspepsia i Tablet* lo For Me." Stuart's Dyspepsia Tablets and see I now thev speed up the stomach. It's ! like stepping on the gas. You be- | gin to eat things that used to worrv you even to think of them, the rich ' things of the bnnquet, the savory ! home-made sausage, the toothsome, pies and puddings and all tlie bal- i anee of a long list of eatables that i so many stomachs have been stran- , gers to, A Stuart's Dyspepsia Tablet after meals relieves gassiness,' rumblings, drowsiness, sour risings, heartburn, i water brash, and the feeling of he- ! ing "stuffed." They contain harm- I less ingredients which act with an : alkaline effect Just as tlir stomach does when perfectly healthv. Thus I instead of milk or cheer 'curdling into a hard hall so you can taste 1 it all day, Yt is broken up arj eon- ) verted into a substance and easy assimilation. Ii Ts the j same with those other foods which your weak stomach lias had trouble with. Get a f>o-cent box of Stuart's Dyspepsii Tablets at any drug store, speed up your stomach and thor oughly enjoy what you eat without distress. Compound Your ON the fifteenth of September many Harrisburg people will be clipping the six months' interest coupon from their Liberty Bonds of the third issue. If you are on? of them, our suggestion to you is that instead of spending thc./noney you bring the coupon to us and start an account with it in our Savings Department. Then deposit all future coupons here in the same way, thus supplementing your regular savings deposits and compounding your Liberty Bond interest. Don t part with your Liberty Bonds unless absolutely necessary, and continue the habit of thrift you acquired in buying them by becoming a regular savings depositor at the MEMBER FEDERAL RESERVE SYSTEM I !l WEDNESDAY EVENING, respect to Inadequacy and ineffi ciency of service. In Good Condition "It is clear from the testimony of the engineers that the property and equipment of the respondent com pany was in good condition on Oc tober 1, 1918, the track construc tion being mostly T-rail. The com pany had thirty-nine passenger and four service cars all in good condi tion. "The complaint of the borough of Carlisle that the increase in rates was in violation of the provisions of the ordinance we will dismiss, as the Commission decided in the case of IVilkinsburg vs. the Pittsburgh Hallways Company, P. U. R., 1918, F. 131. that an ordinance granting a franchise to a street railway com pany and prescribing the rate of fare to be charged does not preclude the Commission from inquiring into the reasonableness of any rate and from determining the rate of fare a railway company is entitled to re ceive. This decision of the Com mission was affirmed by the Su perior Court in an opinion filed hy Judge Trexler on July 17, 1919, iti which he said: I " 'The exercise of the police power of the State shall never be abridged or so construed as to per mit corporations to conduct their business in such manner as to in fringe the equal rights of individ uals or the general well-being of the State. Where the rights of individ uals under a contract which would otherwise be perfectly valid are in conflict with the general well-being of the State the rights of the indi vidual must give way to the general welfare. It, therefore, follows that when, as in this case, the parties enter into a contract with a public service corporation relating to rates they are presumed to have done so with the knowledge that the right of the State to exercise this police power in the future is expressly re served and that where the common weal and the interest of the public demand that the provisions of the contract thus entered into shall be modified it can be done without any violation of the provisions of the Constitution of the United States with reference to the impairment of the obligation of contracts.' (See also opinion of the Superior Court by Judge Williams in the matter of Charles S. Foltz, appellant, vs. Pub he Service Commission, filed July 17, 1919). "It is clear from the evidence that the respondent has complied with the Public Service Act and the rules of the Public Service Commis jSion in the posting and publishing of the new tariff. The Seven-Cent Fare This leaves one question remain ing. Was the increase in rates by respondent from live to seven cents per zone unjust and unreasonable? It is clear from the testimony taken in this case that the equipment of the respondent company is modern, of good quality and that the operat ing efficiency of the system is up to at least ninety per cent. The elec tric current used by the respondent company in the operation of its sys tem is furnished by the United Elec tric Company. All of the capital stock of the United Electric Com pany is owned by the respondent company, the Valley Railways Com pany, with the exception of the shares necessary to qualify directors The stock of the United Electric Company has not been treated in this case by the respondent as an asset nor as an item of property used or useful in the transportation business of respondent and the divi dends received by the respondent company from the ownership of this stock are not included in the income iof the respondent. The respondent i company paid to the United Electric : Company five cents per K. W. H. for ' power. Respondent contends that in determining the net revenue the power should l>e charged for at what it is reasonably worth. It is clear from the record in this case that five cents per K. W. H. is below the cost of the power and is en tirely too low and that the power should be charged at what is a proper and reasonable rate. The testimony submitted by the respond ent shows the rate charged by vari ous electric companies for power from 1.38 cents to 2.24 cents per K. W. H. The Commission consid ers that a rate of 1.5 cents per K. W. H.' would not be excessive. "The testimony clearly shows that the operating expenses of the re spondent company have increased rapidly. The expenses, including taxes. f.or the year 1914, were slßl,- 556: for the year 1915, $172,654; for the year 1916, $194,379; for the year 1917, $213,428; for the year 1928, with the last three months thereof estimated, $26-1,755. The accountants for the respondent esti mated that the operating expenses for the year 1919 would be $310,- 571. Taking the month of October, 1918, and comparing it with Decem ber, 1915, the wages of motormen and conductors show an increase of from 83 per cent to 100 per cent or from 20 and 23 cents per hour to to and 42 cents per hour, and that the wages of track foremen, labor ers and repairmen were increased in amounts ranging from 88 per cent to 125 per cent. The testimony fur ther shows that the net operating revenue of the respondent properly applicable to the ayment of return upon the investment of its owners was, for the year 1914, $63,814; for the year 1915, 's69 478; for the year 1916, $72,107; for the >ear 1917. $79,405, and upon the same estimate if 5-cent fares had been charged during the year 1918, it would have been for that y?ar $56,965. The ex pert accountants employed by the respondent testified that they esti mated that if the 5-cent fare had been continued during the year 1919, the net operating revenue applicable to return upon investment would have been only $26,713. Valuation Made "The respondent company employ ed a firm of engineers and account ants to make a valuation of its street railway property for the informa tion of the Commission in determin ing the fair value of that property for ratemaking purposes. "The respondent company was formed July 27, 1912, through the merger and consolidation of several unaller street railway companies. The engimv.s and accountants of the respondent testified that vouch ers, records, books and other data of these companies that were merged in 1912 were not preserved and that the engineers found it im possible to determine the original cost of the system. They further testified, however, that the accounts and records of the Valley Railways Company since 1912 were complete and intact and they made an analysis of all the vouchers. The engineers therefore directed their efTorts and attention to a calculation of the re production cost of the property. An inventory of the physical property of respondent was made as of Oc tober 1, 1918. They testified that by using the costs of material and labor current as of October 1, 1918, the estimated cast of reproducing the property now would be $3,032,- 099, and that by using the average cost of material and labor prevailing during the fivt-year period from 1912 to 1916, both inclusive, the estimated reproduction cost would tie $1,833,878. The complainants did not introduce any evidence with respect to the value of respondent's property. It was further shown that none of the estimates mentioned above contained any allowance or item for going concern value. "At the argument counsel for re spondent contended that under all the evidence the Commission should fix the fair value of respondent's property for ratemaking purposes at not less than $2,500,000, and that in fixing the fair value of the prop erty nothing should be deducted on account of accrued depreciation and that the respondent should be al lowed an annual return of S per cent on whatever value might be fixed by the Commission. Valuation Declined "We cannot agree with these propositions. The Commission will be guided in determining the fair value of the property by the opinion of the Supreme Court in the case of Ben Avon Borough vs. Ohio Valley Water Company, 250 Pa. 289, in which the following language was used: " 'The ascertainment of the fair value of the property for ratemak ing purpqses is not a matter of formulas, but is a matter which calls for the exercise of a sound and reasonable judgment under a proper consideration of all relevant facts. The Commission is no' ' oi'"d to adopt any one method to the ex clusion of all others. it inuj into consideration various methods and use its judgment as to the ex tent to which either shall be em ployed. The original cost of the property is not to he taken as con trolling, for there may have been extravagance in purchasing or bad management and, on the other hand, there may have been an actual In crease in value since the original purchase ar construction. Then again the reproduction cost less de preciation may not give the present fair value of an old property, for it may not now be desirable to produce the old type of plant. Improved machinery and better methods of operating machinery may have come into vogue which would make it true HAXUUBBTTHG- TELEGRXPH economy to relegate much of the physical construction of She old plant to the scrap heap. Much must be left to the sound discretion of the present body, the tribunal appointed by law and informed by experience, in the discharge of these delicate and complex duties.' "Applying the principles thus laid down to this case, it will be observ ed that the two concluding items in the estimates of reproduction costs submitted on behalf of the res pondent provoked considerable dis cussion at the argument and require careful consideration at otir hands. These items are listed under the heading: "Other elements of value." The first consisted of an item of $36,000.00 for additional develop ment expenses. The testimony dis closes that this amount is claimed by the respondent as the aggregate of expenditures made in the past for property which does not appear in the inventory taken as of October Ist, 1918, principally a trestle at Lemoyne and a line to Carlisle, both of which were subsequently aband oned and for work done in shift ing lines under the requirements of municipal ordinances. We do not consider there is sufficient evidence in this case to justify us in allow ing these items to be considered in the reproduction cost of the prop erty. "There is another item which the respondent claimed of $100,000.00 equity in the Susquehanna River Crossing. This crossing is what is known as the Peoples Bridge, and is used by the respondent company to carry its tracks across the Sus quehanna river. A number of years ago the respondent company made a lease with the owners of the Peo ples Bridge for nine hundred and ninety-nine years, the rent to be one cent per passenger carried over the bridge by the respondent com pany, until such time as the rents would aggregate $9,000.00 per year, and after that time to pay a fixed rent of $9,000.00 a year. We do not consider that the sum of $100,000.00 should he allowed as the value of this equity, but we are of the opin ion that the right to cross the bridge in question under the circumstances is an which will be given con sideration in ascertaining the pre sent value of respondent's property. As To Depreciation "With respect to accrued de preciation on the respondent's prop erty" the evidence shows that re spondent has from time to time made considerable expenditures for renewals and replacements in order to render adequate service, and that the property is in a high stnte of operating efficiency. The theory of the respondent seems to be that al though admitting that its railway system is not new. it is rendereing as good service to the public as if it were new and that the owners are entitled to insist, in making a valu ation of their property for the pur poses of rate making, that nothing should be deducted for accrued de preciation. This contention we can not allow. In our opinion actual physical depreciation has neces sarily taken place in some of the units of respondent's property, which depreciation began the in stant the units were installed and will end only with their replace ment. In reaching a conclusion with reference to present value of respondent's property this fact, along with all other relevant facts, has been taken into consideration. The Commission also has taken in to consideration the present good condition of the property and its operating efficiency as having a material bearing on the question of its concern value. Under the evi dence in the case and under the decision In th case of Ben Avon Borough, et al. vs. Ohio Valley Water Company (Supra.), it is our duty to give consideration to the respondent for its going concern value. "In fixing a valuation of the property in this case, wo have been mindful of the language used by the Supreme Court of Wisconsin in the matter of Appleton Water Works Company vs. the Commis sion, 154 Ttfjseonsin 121, which case was quoted with approval by our Supreme Court in the Ohio Valley Water Company case, "not to obtain this value by adding up a number of separate items but by taking a comprehensive view of each and all the elements of property tangible and intangible including property rights and consider them all not as a separate thing but as inseparable parts of the harmonious entity and exercising the judgment as to the value of that entity." The re spondent's engineers, basing their calculations upon average prices prevailing from 1912 to 1916, testi fied that a proper allowance to be made by the Commission for the annual depreciation upon respond ent's property would he $36,976.00. In view of the evidence in the case relative to past expenditures by re spondent for renewals and replace ments, and having in mind our conclusions in reference to the mat ters of actual depreciation, we are of the opinion that under all the circumstances in this case we should adopt this uncontroverted conclu sion of respondent's engineers. The Estimates "Respondent's estimate of the amount which will be required to meet its operating expenses and taxes for the year 1919 is set out on respondent's exhibit No. 5. Re casting these figures in accordance with the testimony relative to the inclusion of expenditures for re newals and replacements to the amount of $34,221.00. in the item of $69,000.00 for. maintenance of way and structures and the item of $45,070 for maintenance of equip ment, the claim of respondent for actual operating expenses may be stated as follows: Maintenance, operating expenses $79,849.00 Transportation, operating expenses 203,642.00 Taxes 27.080.00 $310,571.00 "The accountants for respondent estimate that by charging the seven cent fare for each fare zone on the system that the gross operating revenues for the year 1919 will amount to $461,500.00. (See re spondent's exhibit No. 5), The only available check afforded by which to test the accuracy of the respondent's estimate with respect to gross revenue and expenses for the year 1919 is the experience of the company for the first quarter of that year. The exhibits offered by complaints and respondent respec tively show that during this quarter the receipts of the respondent were $118,360.00, or a little more than one-quarter of the estimated re ceipts from operation for the year 1919, and that the expenses and ac crued taxes for said quarter amount ed to $88,182.00 or considerably more than one-quarter of the es timated expenses and taxes for the entire year. In view of the well known fact that material and wages are not decreasing but seem to be Increasing, we do not see any rea sonable hope of a material reduc tion In operating expenses in the near future, and we are of the opin ion that the estimate of respondent's accountants of receipts and expen ditures for the year 1919 are suffi ciently accurate to justify us in adopting theni. "The respondent has contended that It should have a return of 8 i per cent upon the fair value of its property. We are not prepared to say that this request is unreason able, but the net revenue ava.l&ble from a seven cent fare would not produce 8 per cent and we do not consider that the fare should be more than seven cents. "Taking into consideration all the various items of respondent's tang ible and intangible property and giv ing due weight to all facts disclosed in the evidence and through the in vestigations of our own bureaus, we have reached the conclusion that the present value of the Valley Railways regarded as a whole for the purpose of rate regulation is $2,350,000.00. We further conclude that respondent is entitled to an al lowance of $310,571.00 for operat ing expenses, including tkxes, and to an allowance of $36,976.00 for an ual depreciation. Having hereto fore found the total of gross annual operating revenue upon a fare of seven cents per zone would Vie $461,- 500.00, and deducting the operating expenses and taxes of $310,571.00 and the annual depreciation of $36,- 976.00 leaves a net return of $113,- 953.00 for the owners of the prop erty, and having the fair value of the property at $2,350,000.00. it will be seen that a seven cent fare will only produce a return of 4.85 rer cent upon the fair value of the property, which is manifestly not more than the owners are entitled to receive. "We find therefore that the rate of seven cents for each zone is not unjust and unreasonable and that it will not produce more than suffi cient revenue to give a fair return upon the fair value of the respond ent's property, and we conclude therefore that the complaints in these cases should be dismissed and an order will be entered accord ingly." Trades Union Would Admit Germany to League of Nations flu Associated Press. Glasgow, Sept. 10. — Co-operation with international laborites in their campaign to procure Germany's ad mission to the League of Nations and for an immediate revision of "the harsh treaty provisions, which are inconsistent with the statements made on behalf of the Allies at the time of the armistice," was over whelmingly pledged yesterday by the Trades Union Congress in ses sion here. THIS IS FICTION "1 see you advertise ice cream soda surprise. What's the surprise?" It's the same price as always," answered the druggist. "Ain't that a surprise?"— Kansas City Journal. Dives, Pomeroy & Stewart Our Anniversary Sale Next Week Watch for Announcement of Date and Values ! / This Fall people will begin again to feel the old-time interest in choosing needed things for themselves and their homes. The Anniversary Sale brings to the store a great quantity of new and remarkably attrac tive merchandise and will permit the buying of full supplies of needed goods at remarkable savings, ' * iFZ Women's Futurist g': ' Chic, Dainty and Supremely Comfortable i * A dainty, comfortable healthful change from knitted un- X •lOPII 1 TT derwear—made of dainty, sheer soft fabric, Laird & Schober Shoes For a i XT T"1 • Flesh nainsook, suit, 51.75. Autumn Have a Fascma- r: c T qu r^iS 25 - hlesh silk mull, suit, $3.00. tion For Well-Dressed k neck. ban d t OP . i VAV/AA A. \_/J. T T VAA knee length, cuff and lace trimmed knee. w Regular sizes, SIOO I Women trimmed c ° tton • ribbed union suits, bodice top, kn-ee length, lace .J . ... Regular sizes ! There is such a close affinity between suit shades fcxtra sizes ...!!!!!.'!.'.'!.'!!!!!!".!" ssc , , ... , . , , , .. White cotton ribbed envelope union suits, sleeveless. and shoes this fall that our shoe stocks are unusually Regular sizes , Extra sizes fr'Jjr varied in order to help you obtain a perfect match r J r Dives, Pomeroy & Stewart, Street Floor. ing shade. Of course, black leathers, too, show OfferingofSampleßlankets i . manship and distinctive designing of Laird and Schober foot- ~ Qq X- fIQ ETA 4 wear is a fine mat kidskin vamp shoe with black ooze top Cx\j OX OUC L 0 ' and full Louis heels, SIB.OO . .1,., ! * . . r-, •v, , jc ,j ~ .. , illls s P eci al lot is made Modish Countess Shoes in black and brown kidskin, black rrn • e i• i i • rw. and brown calfskin with Cuban and Louis heels, U P° f 50 P?' rS ° f P la,d whlte A\ and grey blankets 56.50 $9.00 to $12.00 tQ sl9>oo These prices tfil /-A* . | Dives, Pomeroy 4 Stewart. Market Street are f rom S Q C tQ $2 .50 l eSS than regular prices only 11 1/J 006 3 ' — X HfJl- XC Dives, Pomeroy & Stewart, Basement |T Hats Brocade and Metal Silks Distinguished by the For Bags and Fancy Work inimitable touch of There is an unusual demand for these fancy silks A/A Originality and shown because of the vogue of the fancy silk and velvet here exclusively Metal silks, 24 inch ; yard, $4.00 ; , J J hancy Brocade Matelasse, 32 inch; yard $5.00 it / L' SIB.OO to 1)251 00 . Satin Broc;ides ' 36 inches, colorings to match the new V j v dresses; yard $5.00 I / Dives, Pomeroy & Stewart— Black Moire Velvet, 40 inches; yard SIO.OO ———————— Second Floor Dives, Pomeroy & Stewart, Street Floor. J* v* I CARDINAL MERCIER, WHO BECAME FAMOUS DURING WAR, ON VISIT TO U. S. New York, Sept. 10. Cardinal j Mercicr, Belgium's beloved spirit j ual prince, guardian of the welfare | of 2,500,000 Roman Catholics in the ' little kingdom, whose first fierce re j sistance stayed the German ava ! lanche, is to-day in America. He arrived here yesterday on a visit to the United States. Cardinal Desiaeratus Mercier was born on November 22, 1851, in I Braine d'Alleud, a village only a few | miles from famous Waterloo. | Typical of the heroism of King Albert's countrymen, this physically j frail but intellectually powerful prc ] late of the church stirred the whole j world to admiration of his courage when, on the first war Christmas, in —2.1 with Germans everywhere in oelgiunt, he issued his famous pas ! tornl letter, denouncing the invader : and urging his people to resist in I these words: "Germany has violated her oath. We can neither number our dead nor compute the measure of our ruins, occupied provinces are not conquered provinces. The authority of the invader is no lawful authority. Therefore, in soul and in conscience you owe it neither respect, attach ment nor obedience." Hater, in protesting against the deportation of the Belgians for forced labor, he threatened Germany with "the reprobation of the civi lized world, the judgment oi history and the chastisement of God." Fifteen thousand copies of the Cardinal's letters were seized and destroyed, the printer was arrested and fined and the brave priest was kept a prisoner in hie palace by order of General von Bussing "until a retraction of the pastoral had been signed." The Cardinal not only re fused to retract his statements, but became even moro defiant. He was given his liberty, finally, and continued to use his voice and pen against the "mailed fist" in crystallizing world opinion against the Central Powers. All during the war, however, he was subjected to petty persecutions and his secretary and other aids were thrown into jail. He went through the bom bardments of Antwerp and Malines and braved the perils of the com mon soldier. Cardinal Mercier was created and proclaimed a member of the Sacred College on April 15, 1907. Before that he was professor in the Uni versity of Louvain, which was re peatedly pillaged and desecrated in the war. The prelate's distinguished service for Belgium throughout the SEPTEMBER 10, 1919. war has been told in frequent news dispatches. Less is publicly known of his early record as churchman. The Cardinal studied at St. Rotn bout's College, Malines, and the diocesan seminary in the same place. He was ordained to the priesthood April 4, 187 4, entered the seminary at Malines in 1877 as a professor of philosophy after taking a course in theology at the University of Lou vain and five years later was called to the university as professor of Tliomistic or liberal philosophy. In 1886 Pope Leo XIII appointed him a domestic prelate, with the title of monsignor. He comes of a distinguished relig ious family, other members of which have won honors in the church. One uncle, the lit. Itev. Adrian Croquet, born in 1818, was a pioneer mission ary among the Indians for thirty eight years in the Canadian North west. lie died in Belgium in 1902 and it is the Cardinal's wish to visit the scene of his uncle's labors. Cardinal Mercier's visit to the United States is largely the result of importunities from all sections of the country. As President Wilson is absent from Washington, the Cardinal will pay his tirst respects to Cardinal Gibbons in Baltimore and visit the White House later in his tour. According to present plans, the noted Belgian prelate's itinerary will include, besides the cities men tioned, Philadelphia, Pittsburgh, Scranton, Albany, Boston, Provi dence, Hartford, Springfield, Mass.; ljetroit, Cincinnati, St. Louis and Chicago. KTIQUET OF SM'I'F-TAKIXG ' The taking of snuff, which was I indispensable to its period, has died out. The taking of snuff had a pe-' culiar etiquet. A pinch pointed an 1 epigram it symbolized indifference, I contempt and on the other hand, | the box estended in a friendly man ner expressed admiration, a desire ' for better acquaintance. Tin- box; was a refuge from idle questioners. I A vigorous rap on the closed box] put an end to argument. The box itself was a work of art.' It was adorned witn precious stones, j or paintings, or quaint mottoes. I When a monarch wished to show his I appreciation of a musician, artist,! poet.he presented him with a gold! snuff box fille with louis d'or. When I the practice was at its height, an | Earl Stanhope reckoned that if a • man took snuff for forty years, two! years of his life were spent in tick ling his nose and two more to the blowing of it.—Detroit News. i Tin Sold to U. S. at S3OO Per Ton Bought Back by Vender at $35 J Washington, Sept. 10. Evidence of rank hold-ups of the Government by war contractors and of the al lowance of their claims with almost criminal prodigality by the war claims board was furnished the sub committee of the House investigat ing ordnance yesterday. Instances of contractors charging the Government S3OO per ton tor great quantities of unused tin in their claims for settlement and then buying it back from the Government for $35 a ton when the market value was $350 a ton and more were fur nished by expert tin manufacturers. v AM SO ON j The fond parents had striven I valiantly for some considerable I timo to teach little Utile to say the 1 ! letter "A." At last the father, giv | ing up in disgust, left the room 4 | "Now, way don't you say 'A"f *■ j inquired the mother, as she took i | the child upon her knee. I "Because after I say 'A' father L 1 and you will expect me to say 'B.' " i was the unexpected reply. / " The Simple Beauty j of the stones shown here will i surely appeal to the sense of good j taste of those who visit God's Acre. Wo are quite ready and ' more than willing to show de j signs of monuments which vary ! from the very simple to the most S ornate and to arrange for the 1 ! erection of the one selected for 4 j a moderate consideration. % Cemetery Bettering "■ I. B. Dickinson I Granite, Marble, Tile ami Bronze 4 | 505-111 N. THIRTEENTH ST. liarrisburg, I'a.