Press and Sun-Bulletin from Binghamton, New York • Page 9

TTTE BIXGITAMTOX PRESS, FRIDAY VEXING, AUGUST 16, 1018. LIEUTENANT QUINN IS MADE CAPTAIN White and Sport Skirt Bargains 75 Dress Skirts; some were $3.93. Choice of lot tomorrow, another lot, value, at $1.50. One day only. Globe Store, 161 Wash.

St. Advertisement. Five Binghamton Boys Are Reported Missing in Action in France LEASED MACHINERY TAXABLE AS REALTY IS C0URTRUL1NG the Regular Navy (for the duration of the war) are especially needed. The present war pay is $77.50 per month. In addition to your salary you are privileged to make special monthly allotments to your dependents, which are paid by the Government, and also to subscribe for insurance which the Navy offers at a very low rate.

The ape limit Is from twenty-one to thirty-five years. Application for the position of boiler-maker will be received at the local Navy Recruiting Siation and acted upon after the office is once more open to enlistments." I I i I t'- 1 i Frank J. Quinn, formerly a lieutenant on Truck One at -the Central Fire Station, has been appointed captain by Commissioner of Public Safety Cortland A. Wilber and will be as-signed to Truck Three at the West Side station Captain George Hayes of Truck Three will be assigned to Truck Two at the Water street station. Later a lieutenant will be appointed to 111! the position made' vacant by the promotion of Quinn.

87 Court Street Final 1-4 1 SATURDAY found here at extraordinary reductions Petticoat and Bathing Suit Specials for Saturday Summer Wash Frocks at $4.98 Values up to $8. Gingham and cotton voile dresses, smart, serviceable styles; colors and all-whito. Kxtra Special, t.0K. WORTH for Wonderful values are to Dress, Skirt, Blouse, Sweater, Coats NOW In velour, serge and poplin in taupe, rookie, navy blue and black. Practical styles.

Regular price, $29.75. Clean-up price, $14.98 All-Wool Serge Dresses at $9.08. Don't miss these wonderful values, serviccably tailored, all-wool serge dresses in a splendid variety of styles. All sizes for women an misses. Values to $22.60.

Cleanup price, $9.98. $14.98 be Boys in Khaki BELOW COST M. H. Rees, Eye Specialist 71 Court street. Eyes examined and glasses made while you wait.

Parlors one Right up; open Saturday evening. Prices reasonable. Advertisement. The proper material for umbrelhJ Is watered silk. Snfttials for Saturday All SlieUao.1 Wool Sllpon and Coat Sweaters at $4.98 Only a limited number at this price.

All colors and elzes. Kxtra Special' $4.08. Eveiy Coat, Suit, NOW Only a few left and they no doubt will go quick at this price. We advise an early attendance it possible. Suits made of -all-wool gabardine, serge, poplin and checks.

Regular value to $36.00. Clean-v? Price $12.98 Silk Dresses at $12.98 Smart check frocks suitable for street or dress wear. Georgette and taffeta combined with fancy silks and plain taffetas; all the desirable oolors. All sizes. Values to $25.00.

Clean-up gale Price, $12.98. I IVrfevt in riuvor Suits $12.98 BEAL M. DARBY IS -KILLED FIGHTING Death in Action of Former En- dicott Man Occurred on July 15 PRIVATE CLARKE MlSSING; Memorial Services for Dead Soldier to Be Held in Church of Christ Aug. 25 i Eiulicott, Auk. 10.

Word was re- reived here today that Heal M. Darby has bren killed in notion and that Private Joseph Clarke is probably a German prisoner. Private Clarke its! said to be missing and is not among the list of wounded. These young men formerly were empolyed in the factories of Endicott, Johnson Co. and are well known in the shoe villages.

Darby is the son of Mr. and Mrs. Daniel Darby of North Bend, Pa, and Clarke is the son of Mrs. Elizabeth Clarke, of 24 Madison avenue, Endicott. Young Darby was one of three brothers who enlisted in May, 1917.

The othe; brothers were Curl and Cleon, all formerly employed in the shoe factories. Cleon was accepted by the Navy and is now a first-class seaman on the U. S. S. Shamrock, somewhere in European waters.

Carl was rejected owing to his weight, but was taken in the draft later. Beal was only seventeen years old when he enlisted. A telegram was received this week from the War Department that Heal had been killed at the front on July 15. No particulars were given, but it is believed that he was located not far from the active engagements that took the Americans over the Marne. He was a member of the 109th Infantry.

He enlisted in Binghamton. Memorial services are planned for him on Aug. 25, at the Church of Christ, with which he was affiliated. A gold star will be placed in the church service flag. Another gold star will bo added in his honor to the service board of Endicott, Johnson Co.

Every effort is being made by the mother of Joseph Clarke to determine whether he was killed in action or is actually in the hands of the Germans. The War Department will give Mrs. Clarke all the aid possible. BOILERMAKERS ARE WANTED FOR NAYY A letter has been received by the Navy Recruiting Station in this city from the United States Navy Department in which the need for boiler-makers in the Navy is set forth. Following is the letter: "Enlistments of boilermakers for SAVE YOUR TEETH Before Thry I.oonen and Pall Out Tender, Bleeding; Gam Are Danger Slgnnls.

How to Treat At Home. Don't lose your teeth from Pyorrhoea or Riggs Disease. It's unnecessary now. There is no reason why everybody cannot have good firm teeth and healthy gums and be free of the humiliation of sore, diseased gums and unsightly, decaying teeth. You needn't have your teeth pulled or wear false ones.

Simply go to Llg-gett's Drug Store. Webster's, Hamlin's. Dalton's, or any live local druggist and ask for one ounce of Epithol remember the name, E-P-I-T-H-O-L, and use It ss directed. This is the prescription of a famous New York dentist and It seems to work like magic on loose teeth and sore. tender, inllamed.

receding, shrunken, spongy, bleeding or pus-discliarglng gums. Teeth tighten and the gums grow sound and healthy and the bleeding pus discharge soon stops. Both dentists and users are amazed at the wonderful Improvement it brings so quickly. Dr. Charles S.

Decker, the well-known Binghamton dentist says: "I really believe that Kplthnl will revolutionize the treatment of Pyorrhoea and in most cases make the extraction of teeth unnecessary. I use it regularly in my practice and with most gratifying All the druggists named above dispense Epithol on the positive guarantee that unless it gives satisfactory results the money paid for It will be refunded. This makes Its trinl a safe and easy matter and certainly prqves its value. Advertisement. THE 16 ATTENTION FOR Hi COUNTRY FROM PYORRHOEA PRIVATE KIPP.

their training at Camp Upton after being drafted last Winter. Corporal Raymond W. Daniels, son of Mr. and Mrs. Miles S.

Daniels of 20 Bigelow street, reported on Wednesday am missing in action, July 18, was captured by the Germans, uninjured, according to a letter received by Mrs. Daniels this morning from a chum of her son who says he saw him taken. The writer added that Daniels had previously been captured but had managed to escape. Both' captures were made while he was out on patrol and the second capture was a surprise and executed by a large body of Germans who overpowered and disarmed him before he realized he was surrounded. 5 2d Pioneer Infantry, has arrived safely overseas, according to a card received by his mother, Mrs.

Alice Petrie, of 3 Spring Forest avenue. Mrs. M. L. Collrtte rif 11 ri rr, street has received word of the safe! arrival overseas of her son, Private William H.

Collctte, of Co. 5 2d Pioneer Infantry. Irving Chernin of Company 318th Field Signal Battalion has arrived safely overseas, according to word received this morning by his parents. Mr. and Mrs.

David Chernin of 57 Pine street Chernin left Binghamton May 28, and was trained at Spartanburg, S. C. Mr. and Mrs. George Carman of 187 Clinton street have received word that their son, Private Olin Carman, hi awived safely overseas.

Mrs. C. Mossman McLean received a cablegram from her husband, Lieutenant McLean, yesterday stating that he has been transfprrpH in tho Divisional force in the United States and would sail for home soon. 'Lieutenant McLean left this country acting as captain of Co. I of the First Provisional Regiment.

loiter he was acting captain of Co. G. While abroad he has received special training with British officers and it is thought will do special work In some of the cantonments. ELDER COON FORETELLS THE JUDGMENT OF GOD The Chautauqua tent on Ogden street was well filled last evening when Evangelist A. W.

Coon spoke on "Court Week in Heaven." Mr. Coon said in part: "Jesus is the attorney pleading in the court of Heaven. Every soul must submit to the decision of this Tribunal. Only those for whom the Advocate can plead his own blood will be released from the terrible fate awarded sinners unrepentant. God appointed the time of judgment.

God made known its beginning in 1844 as a part of the great advent movement which circled the globe at that time. And today the is being delivered in every nation under the sun." Evangelist L. H. Kinney will preach tonight on "God's Standard In the Judgment." A small hoy's idea of pleasure is to lie in bed for an hour after his father has called him. SEE Members of 307th S.

Infantry Not Located After Action DRAFTED LAST WINTER Private Daniels Is Now Said to Be Prisoner of Germans The War Department at Washington yesterday notified the families of five men from this city, all members Co. 307th U. S. Infantry, that tbey had been officially reported as missing in action, July 21. Whether this means thpv hnv the Germans or have perished on i.ana is not known.

In each instanco the War Department 1 Promisor! tr lionri llilUlUIU- tion if any is cabled from France The iiuBBiiig uu.vs are. Private Charles P. Schildkneoht, son Mrs. M. J.

Schildknecht, of 85 Murray street. Bugler James Benson, brother of William Benson, of 1S5 Oak street. Private Albert Kipp. son of Mr. and Mrs.

Carleton Kipp, of 19 Charlotte street. Private Edward Rennie, Jr, son Mr. and Mrs. Edward Rennie, of 29 Franklin street. Private Michael P.

McCormick, of Silver Lake, Pa. These boys were all members of the contingent sent from the first division board to Camp Upton in February. Schildknecht worked as a cutter in the employ of Endicott, Johnson Co. did McCormick who formerly was employed in the Dudley shoe store on Court street. Benson's occupation was that of painter, Kipp was a cutter the Dunn-McCarthy shoe factory, and Rennie was employed the Noyes Comb Co.

They all received Private Frank Jobson of the Medical Corps, who is stationed at Hempstead, L. is spending a short furlough with relatives and friends in this city. Private Jobson enlisted in February, 1918. Upon his return to camp he experts to sail for "over there." Word has been received that Corporal George C. Webster of Co.

62d Pioneer Infantry, has arrived overseas. Word has been received that MeK vin B. Kahler, formerly of Johnson City, has arrived safely overseas. He with Co. 52d Pioneer Infantry.

Miss Edith Gray of 28 Cleveland avenue has received word that Private Walter B. Shaw of the 5 2d Pioneer Infantry has arrived safely overseas. Word has been received by Mr. and Mrs. Frank Quinn of 114 Prospect street of the safe arrival overseas of their son.

Corporal Edward M. Quinn. He Is attached to the 308th Aerial Squadron. Mr. and Mrs.

J. J. Haley of 30 Car-hart avenue, Johnson City, have received word of the safe arrival overseas of their son, Leon J. Haley, of Co. 52d Pioneer Infantry.

Sergeant George R. Petrie of Co. within the definition above quoted, it should be taxed as real estate and otherwise, the assessment is void. The rules which are generally recognized to whether or not property is real estate cannot be strictly followed in the decision of this case." He then cities several decisions which uphold the taxing of machinery and concludes; "I believe, under the decisions In this State, the writ of certiorari should dismissed. It is evident from the decisions that the common law rule of determining whether or not certain personal property under certain conditions becomes a portion of the real estate has not been strictly applied the construction of the tax law, and believe that under the language of the tax law hereinbefore quoted, that the machinery in question is real estate and was properly assessed as such.

"An order to tbs effect may be prepared with costs to the respondents." TWO MORE DHOWX. Washington, Aug. 16. Death by drowning of two men in foreign service was announced last night by the Navy Department. Ensign Charles K.

Reed of, Boston, member of a kite balloon detachment, was drowned Wednesday. Robert J. Nash. Edge Hill, mess attendant, also met death by drowning, Aug. 12.

JOFFE LEAVES MOSCOW Amterdani, ug. 16. Adolph Joffe. the Russian Ambassador to Berlin, has left Moscow and was expected to arrive in Berlin Thursday, according to the Vossische Zeitung of Berlin, i How io Look and Feel Bright in Hot Weather When depressed'by the heat and you want to freshen up for the afternoon or evening. Just bathe the face in a lotion made bv dissolving an 'Oiinoe of pure powdered saxolite In a half pint of witch hazel.

You will find this more refreshing than an hour's rest. As a wrinkle-remover the saxolite lotion Is remarkably Its action Is almost magical. The deep- est furrows, as well as the finest lines In arm IllnpS. WattlCf1 or worry are Immediately affected. t-.

rariiifPri fUtltlV skin 'drawn In," fiicial contour is im proved wonoenuny. i gredlents of course can be had at any drug store, and you npd not hesitate to trv the lotion, as It will not harm any skin In the least. Advertisement. A. B.

ROVER Electrical Engineer and Contractor 146 STATE STREET ningluimton. X. T. News of Our I Justice McCann Hands Down Decision Upholding Assessment of Dunn McCarthy INVOLVES UNITED SHOE CO. Interpretation of Tax Law Will Have Far-reaching Effects, Is Lawyer's Opinion Maurjce E.

Page, former Corporation Counsel has won a victory for the city in a tax case which may have far-reaching effects, according to the opinion of lawyers. Mr. Page, in 1916, learned that Buffalo had added $26,000,000 in assessed valuations to its tax roll by taxing as real estate, machinery leased by manufacturing concerns. The Board of Assessors was notified and Assessor Charles D. Aldrich levied an assessment of $20,000 against the machinery used by Dunn McCarthy and leased from the I'nited Shoe Machinery Co.

The tax amounted to approximately $700 and this was paid under protest. The Dunn McCarthy Co. began proceedings to review the act of the assessor and compel a reversal of the assessment. Decision Upholds Assessors The case was tried before Justice George McCann and he has handed down a decision in which he upholds the right of the assessors to make the assessment. The decision says, in part: "The assessment against the United Shoe Machinery is in fact a liability which Dunn McCarthy Is obligated to pay by reason of contracts between Dunn McCarthy and the United Shoe Machinery whereby the former is allowed to use and leases from the latter, certain machinery, and a part of the consideration thereof Is the obligation on the part of Dunn McCarthy to pay all taxes assessed against the United Shoe Machinery on such machinery.

Diuin McCarthy Lessees. "Dunn McCarthy is a domestic corporation having its principal office in the city of New York. It operates a shoe factory in the city of Binghamton in a building and on premises owned by the Industrial Co. of Binghamton and of which Dunn McCarthy are the lessees. On the assessment roll prepared in September, 1916, Dunn McCarthy was assessed the sum of $5,000, as real property, for property located in said building, and described as "machinery." On the tame roll, the United Shoe Machinery Co.

was assessed in the sum of $20,000 for real property described as 'machinery in the plant of Dunn McCarthy Dunn McCarthy appeared before the Board of Assessors and raised objections on the ground that as to Dunn McCarthy, the property described in such assessment was in fact personal property and not assessible In the city of Buighamton, because Dunn McCarthy is a domestic corporation having its principal office at Auburn, New York, as to the United Shoe Machinery that it is a foreign corporation not doing business in the city of Binghamton, and owning no real property located in the said city for or on account of which it is liable for taxation therein, but that on the contrary, that all its property in said city is personal property, forming a part of its capital invested in its business and conductej in the State of New York, and on account of which it is assessed and taxed In the city of New York. Assessors Refused Chance. "The assessors refused to change the assessment as it appeared upon the said roll. A writ of certiorari was obtained and return made thereto. "The property in question which is assessed as 'machinery' has been installed for the purpose of carrying on the business of manufacturing shoes.

It is that some of such machinery was affixed to the factory building, but all of such machinery is capable of being moved in said building or of being removed without' injury to the building, or without making any change in the structure thereof, and that the location of such machinery in said building has been from time to time changed. In the ordinary course of operating the said factory and carrying on the said business. It does not appear from the papers, but it does from the argument that a portion of the said machinery was screwed or bolted to the floor, and that in connection therewith, was the usual equipment of shafting and pulleys for the operation of the same, nasslfictl as Real Estute. "The only question for determination in this ruse is as to whether or not for life purposes of taxation, the machinery In question can be treated as real estate, "Sub. Div.

6. Sec. 2 of the Tax I beinif Chap. 323 of the Laws of 1916, reads in part as follows: 'The terms "land," "real estate" and "real property" as used in this Chapter, include the land itself, above and under water, all the buildings and other articles and structures, substructures and superstructures erected upon, under, above or nfllxed to the same "If the machinery In question comes NormileCash or Nothing Shoe Rale offers cut prices on all Summer footwear. Big assortment at 1.98.

Advertisement. North Side Market Hajns, whole or half, lb 34c Kettle Roast of Beef, lb lSc-20c Mewing Beef, lb ISc Hoast Veal, lb 25c-2Sc Stewing Veal. In 22C-25C Veal Chops, lb 32c s'lt Pork, lb 22c Hamburg Steak, lb 22c "ausage, lb. 22c Home Dressed Spring Lamb. Presh Killed Fowls.

237 Chenango St. Advertisement. White and Sport Skirt Bargains 7" Dress Skirts; some were f'holce of lot tomorrow, lot, value, at $1.50. One only. Globe Store, 161 Wash.

St. Advertisement. M. H. Rees, Eye Specialist 1 Court street.

Eyes examined glasses made while yu wait. rariors one flight 111); open aluaM veiling. I'rlcts reasonable. Adver-ll of of of as in Is as be in I I is Taffeta Skirts at $4.98. Never again will you have sucb an opportunity of securing high grade Taffeta Skirts, beautifully Siade, In the most desirable effects.

Values to vivisnriwji Finest A Hlg Fresh Creamery 19c FRIDAY and SATURDAY BIO SAVINGS AT EVERY DEPARTMENT FOR THIS BIO WEEK-END SALE Butter 2 lbs. BIG SAVINGS AT OUR MEAT Roast A IUG SAVING Coffee Dinner Blend At Ow fresh FISH Department (Aifiirr BOSTON BLUEFISH I'OtND 20c Shoulder 25c Tender Shoulder DEPT. Swift's Lily Oleo A HIG SAVING 5 Pounds Lean Stewing BEEF 22c lb. .30 BEEF lb. H.

C. O'TriC A 27c Best Sirloin STEAK 33c lb. Cut from Hist in 1 JL1i-3lJLV. White Broken RICE, 3 lbs Ohio Noiseless MATCHES, box 25c 5c Carnation Evaporated OC MILK, 2 tall LOZ Bak- Otln Fresh Uneeda oil. i iu win mae lb.

and TITAN 10-20 TRACTORS In Operation at DEYO BROS. Farm SATURDAY, AUGUST 17 A. L. DAVIS' SON Fresh SII. imI LIVER 2 I'orxns 3C Iiot Itcan SALT PORK rorxn 23c iH'lll'iOIIH Gulden IUxI Whole Milk Cheese POUND OC.

Jl' ijaunary Moldcan Soleeted EGGS DOZEN 47c 27 i 5c Ilomc-firown Potatoes 15 lb. Ti ck. Best White ing Deani, Homo Grown Sweet CORN, doz. Hoine-Grown Cabbage Solid Hciut 2c lb UNITED ST O-08S35 AT DRUGGISTS, We are now currying In stock an.l distributing witii our regular line Cf Diamond I Prescription Ovals the following 8 oz. Rouni Sterilizers $4.25 per groat 8 oz.

Oval "Baby Sterilizers 4.25 per gross 8 oz. Baltimore Nursers 4.25 per gross 8 oz. Round Wide Mouth Natural 7.00 per gross 12 oz. Citrates with porcelain stoppers 9.00 per gross 12 oz. Citrates Crown Cork Finish 6.75 per gross All are the Iiiamond I Brand, hlch means highest quality.

liS lOOl) LICENSE XUMBEUS H-9118 20-28 CHENANGO ST. Binghamton Glass Co..