state executive department · state executive department 143 evert leon jones, president of buena...

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STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex- pires July 1, 1929. ERMA LI. KROUT, County Superintendent of Schools, Oskaloosa. Term expires July 1, 1929. W. G. BROOKS, Superintendent of Schools, Burlington, Iowa. Term 'expires February 1, 1931. Position Secretary Stenographer Stenographer Clerk . Name Viola H. Schell Florence Erickson Gladys H. Burke Estclle Carlson Legal Residence Des Moines. .. Des Moines Des Moines Des Moines Birthplace Iowa Iowa Iowa Iowa Annual Salary $ 2,000 1,200 1,200 1,200 All teachers' certificates are issued by the board of educational examiners. There are three series of certificates, viz., (1) state diplomas and state certifi- cates, (2) high school normal training certificates, (3) uniform county cer- tificates. State certificates are issued upon (1) graduation from accredited Iowa col- leges; (2) graduation from colleges and normal schools of other states which meet the Iowa standard; provided the applicants file proofs of two years' successful teaching; (3) state certificates of other states which meet the Iowa standard; (4) examination. The state diploma is issued only upon ex- amination. High school normal training certificates are issued upon graduation from approved normal training high schools and examination. Uniform county certificates are issued only upon examination. The board of educational examiners makes regulations for the granting of certificates to graduates of the regular and collegiate courses of the state university, the state teachers' college, and the state college of agriculture and mechanic arts, and determines what other colleges and normal schools are entitled to like recognition. The statute makes it a duty of the board of educational examiners to pre- pare and publish a list of books suitable for rural school libraries, from which list the library committee of all rural schools must make selection when purchasing books for their libraries. EXECUTIVE COUNCIL JOHN HAMMILL Governor W. C. RAMSAY Secretary of State J. W. LONG Auditor of State R. E. JOHNSON Treasurer of State M. G. THORNBURG Secretary of Agriculture Position Secretary Assistant secretary Second assistant secretary Purchasing agent Tax Clerk Postmaster Chief Clerk Supply Room Clerk Store Room Janitor Clerk Conservation Clerk Electrician Name W. C. Merckens .... W. E. Bemis E. Mae Sweany Owen Byrne Bertha R. Cniver E. R. Hall Jayne Yost Bonnie Mullen Claude Harris Rose Caplan.. Claire Friberg Walter H. Callison Legal Residence Fairfield Estherville Des Moines Des Moines Des Moines Des Moines Des Moines Fonda Des Moines Des Moines Des Moines Des Moines Birthplace Iowa Iowa Iowa Iowa Ohio Missouri Iowa Iowa Iowa Iowa Iowa Iowa Annual Salary $3,000.00 2,000.00 1,800.00 1,600.00 1,400.00 1,620.00 1,500.00 1,200.00 1,200 00 1,200 00 1,500.00 2,400.00 Among" the duties placed upon the executive council by the laws of Iowa, are the following: to purchase all stores, supplies and furniture for state and offlp.ars: t.h« *x«r»uHon nf contracts for fu«l. lierhta. repairs:

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Page 1: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

STATE EXECUTIVE DEPARTMENT 143

EVERT L E O N J O N E S , President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929.

E R M A LI. KROUT, County Superintendent of Schools, Oskaloosa. Term expiresJuly 1, 1929.

W. G. BROOKS, Superintendent of Schools, Burlington, Iowa. Term 'expiresFebruary 1, 1931.

Position

SecretaryStenographerStenographerClerk .

Name

Viola H. SchellFlorence EricksonGladys H. BurkeEstclle Carlson

LegalResidence

Des Moines. ..Des MoinesDes MoinesDes Moines

Birthplace

IowaIowaIowaIowa

AnnualSalary

$ 2,0001,2001,2001,200

All teachers' certificates are issued by the board of educational examiners.There are three series of certificates, viz., (1) state diplomas and state certifi-cates, (2) high school normal training certificates, (3) uniform county cer-tificates.

State certificates are issued upon (1) graduation from accredited Iowa col-leges; (2) graduation from col leges and normal schools of other states whichmeet the Iowa standard; provided the applicants file proofs of two years'successful teaching; (3) state certificates of other s tates which meet theIowa standard; (4) examination. The state diploma is issued only upon ex-amination.

High school normal training certificates are issued upon graduation fromapproved normal training high schools and examination.

Uniform county certificates are issued only upon examination.The board of educational examiners makes regulations for the grant ing of

certificates to graduates of the regular and col legiate courses of the stateuniversity, the state teachers' college, and the state college of agricultureand mechanic arts, and determines what other col leges and normal schoolsare entit led to like recognition.

The statute makes it a duty of the board of educational examiners to pre-pare and publish a list of books suitable for rural school libraries, fromwhich list the library committee of all rural schools must make selectionwhen purchasing books for their libraries.

EXECUTIVE COUNCILJOHN HAMMILL GovernorW. C. RAMSAY Secretary of StateJ. W. LONG Auditor of StateR. E. JOHNSON Treasurer of StateM. G. THORNBURG Secretary of Agriculture

Position

SecretaryAssistant secretarySecond assistant secretaryPurchasing agentTax ClerkPostmasterChief ClerkSupply Room ClerkStore Room JanitorClerkConservation ClerkElectrician

Name

W. C. Merckens . . . .W. E. BemisE. Mae SweanyOwen ByrneBertha R. CniverE. R. HallJayne YostBonnie MullenClaude HarrisRose Caplan..Claire FribergWalter H. Callison

LegalResidence

FairfieldEsthervilleDes MoinesDes MoinesDes MoinesDes MoinesDes MoinesFondaDes MoinesDes MoinesDes MoinesDes Moines

Birthplace

IowaIowaIowaIowaOhioMissouriIowaIowaIowaIowaIowaIowa

AnnualSalary

$3,000.002,000.001,800.001,600.001,400.001,620.001,500.001,200.001,200 001,200 001,500.002,400.00

Among" the duties placed upon the executive council by the laws of Iowa,are the following: to purchase all stores, supplies and furniture for state

and offlp.ars: t.h« *x«r»uHon nf contracts for fu«l. lierhta. repairs:

Page 2: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

144 IOWA OFFICIAL KEGISTER 1927-1928

the approval of art icles of incorporation and by-laws of building and loanassociations, and plan for l iquidation of said associat ions; the custody ofsupplies for s ta te officers and commissions; the assessment of rai lway, ex-press, sleeping- and equipment car, te legraph and telephone proper t ies ; theclassification of ra i lways ; the making of tax levies for s ta te purposes andthe certification of the same to the several county audi tors ; the certificationof tax valuations, fixed by the executive council, to the several county audi-tors ; the adjustment of property valuat ions between counties; the canvass ofvotes cast for s ta te and distr ict officers; the compilation of a s ta te censusonce in ten years ; the declarat ion of changes in classification of cit ies; thecompilation and publication of annual repor ts of (a) rai lway, express, sleep-ing* and equipment car assessments and (b) te legraph and telephone assess-ments ; the determinat ion of the te r r i to ry outside of Iowa in which Iowa lifeinsurance companies may loan money; the making of annual se t t lement withall s ta te officers, under section 161-a of the supplement to the code 1913; theass ignment of office rooms to s ta te officers in capitol building; the appoint-ment of the board of examiners of mine inspectors; to dispose of s ta te docu-ments which the s tate l ibrarian, curator of historical depar tment and cura-tor of law depar tment may certify are not required for s ta te uses; to approverules for uniformity of assessments in counties; to approve claims for theexpenses of collection of inheri tance taxes and for the repayment of suchtaxes when wrongfully paid; the approval of plans for buildings a t the s ta teeducational inst i tut ions, under certain conditions; to determine the valueat which property may be taken by Iowa corporat ions and the amount ofstock which may be issued on account thereof; the development of the capi-tol grounds extension. The secretary of the executive council is also secre-ta ry of the board of conservation and of the board of engineer ing examiners.

CUSTODIAN

The th i r ty -n in th general assembly adopted an act providing tha t the ex-ecutive council shall appoint a custodian of public buildings and grounds,but failed to provide compensation. In this s i tuat ion the council designatedits secretary for the place without additional pay. The forty-first generalassembly made provision for an annual sa lary of $2,700 beginning Ju ly 1,1925.

Position NameAnnualSalary

CustodianElectrician and assistant Custodial engineer..Machinist and assistant ElectricianMechanic and machinistCarpenterPainterNightwatchmanNightwatchmanNightwatchmanNightwatchmanChief FiremanBoiler inspectorFiremanFiremanFiremanFlorist.....Yardmen (six)Janitor foremanJanitors (twelve)MatronElevator tenderGuard.. ,\Guard..,.Fireman (Bryant school building):

Jesse N. JonesFred WillisFrank SmithWalter WaughW. B. WinderJoe CzizekFindley CoxP. A. HinesEdward BeersE. N. TurnerLuther HinesClarence Bogan...William Graves...Charles Button....Theodore Hunt....George McMahon.

Elmer Sylvester.

Mrs. J. R. Stebleton.Elizabeth AllenJ. S. WilkinsonFrank JonesE. G. Porter

$2,700.002,400.001,800.001,610.001,725.001,900.001,500.001,500.001,500.001,500.001,610.001,800.001,500.001,500.001,500.001,610.00

1,360.00

1,200.001,200.00

600.00600.00

1,500.00

Page 3: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PROCEEDINGS OF EXECUTIVE COUNCIL 557

REPORT OF PROCEEDINGS OF EXECUTIVE COUNCIL

DEPOSITORY BONDS APPROVED FOR BANKS RECEIVING STATEFUNDS

1925

January 2—Bankers Trust Company, $200,000; Capital City State Bank,$360,000; Central State Bank, $615,000; Continental Trust & Savings, $10,000;Cottage Grove State, $37,500; Des Moines National, $865,000; Drake Park,$35,000; Euclid Avenue State, $42,500; Home Savings, $350,000; Iowa Loan &Trust Company, $400,000; Iowa National, $1,000,000; Des Moines SavingsBank & Trust Company, $500,000 ; Iowa Trust and Savings, $405,000 ; PeoplesSavings, $600,000; Security Trust and Savings, $30,000; University State,$175,000; Valley Savings, $500,000; Valley National, $1,250,000; January 13—Central State, $275,000 (increased); Des Moines National, $330,000 (in-creased); Drake Park, $15,000 (increased); May 12—Peoples Savings, $130,-000 (Federal Funds); May 26—Central State, $25,000 (Federal Funds).

BROKERAGE BONDS

1925

February 13—Ames, Emerich and Company; Arthur Sanford; February 17—Stevenson, Perry, Stacy and Company; March 31—DeWolf and Company,Inc.; April 9—G. H. Van Cleve and Company; April 15—Charles W. Mitchell;April 22—Insurance Loan and Investment Company; May 12—S. W. Strausand Company, Inc.; Priester, Quail and Cundy, Inc.; June 1—Henry L.Doherty and Company.

June 24—Harris Trust and Savings Bank; First National Company; H. M.Byllesby and Company; Guaranty Company of New York; S. W. Straus andCompany, Inc.; Lee Higginson and Company; Carl A. Dixon; Continental andCommercial Trust and Savings Bank; Bernard Johnson and M. A. Hauge;Thompson and Company.

July 7—Ames, Emerich & Company; Cronwall & Company; A. B. Leach &Company; Halsey, Stuart & Company; Phoenix Trust Company; Lacey Se-curities Company; H. T. Holtz & Company; American Bond & MortgageCompany; Wm. L. Ross & Company, Inc.; Charles G. Lowery Company;Garard & Company; Howe, Snow & Bertles, Inc. ; P. W. Chapman & Com-pany, Inc.; Dillon, Reed & Company; Hoagland, Allum & Company; A. C.Allyn & Company, DeWolf & Company.

July 13—National Surety Company; Hill, Joiner and Co., Inc.; Brokawand Company; J. F. Schroeder; Peabody, Houghteling & Co.; Federal Se-curities Corp.; July 29—Spencer Trask & Co.; Litten & Roberts; Bonbright& Co.; United Power Securities; D. A. Dobry Securities Co.; Burns Brinker& Company; August 13—Commercial Discount Corp.; Clarence H. Wise;August 22—Illinois Merchants Trust Company; September 5—Hornblowerand Weeks; October 1—Hodenpyl Hardy Securities Corp.; October 13—R.E. Wilsey and Company; November 2—Blair and Company; November 18—Henry L. Doherty and Company; December 17—Krenn and Dato, Inc.

1926

February 16—Lawrence Stern & Co., Inc.; March 8—True, Webber & Co.;April 5—G. L. Miller & Co., Inc.; April 30—Paine, Webber and Co.; May 17—Davis, McDade & Co.; June 4—Thompson Ross & Co.; Lane, Piper & Jaffray.Inc.

June 30—United Power iSecurities Co.; Commercial Discount Corp.; Na-tional City Company; S. W. Straus & Co., Inc.; H. M. Byllesby & Co.; Lane,Piper & Jaffray, Inc.; True, Webber & Co.; Cornwall & Co.; Illinois Mer-chants Co.; Bonbright & Co.; Camp, Thorne & Co.; Harris Trust & Savings

Page 4: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

558 IOWA OFFICIAL REGISTER 1927-1928

Bank; Krann & Dato, Inc.; Burns, Brinker & Co.; Hill, Joiner & Co., Inc.;P. W. Chapman & Co.; Carard & Co.; H. T. Holtz & Co.; Dillon, Read & Co.;Carl A. Dixon; Lawrence Stern & Co.; Federal Securities Corp.; HoaglandAllum & Co.; Spencer Trask & Co.; A. B. Leach & Co.; Clarence H. Wise;Greenebaum Sons Investment Co.; Lytton & Roberts; Guaranty Companyof New York; Halsey, Stuart & Co.; Continental & Commercial; George M.Forman & Co.; American Bond & Mortgage; Blair & Co., Inc.'; First NationalCompany of Detroit; Howe, Snow & Bertles, Inc.; A. C. Allyn & Co.; July 7—Caldwfll & Co.; Wm. L. Ross & Co., Inc.; Lacey Securities Corp.; July 23— VV. B. Foshay Co.; Fidelity Title & Finance Co.; Hodenpyl Hardy Securi-ties Co.; Thompson & Co.; Henry L. Doherty & Co.; Peabody, Houghteling& Co.; Charles G. Lowrey; Hornblower & Weeks; DeWolf & Co.; D. A. DobrySecurities Co.; August 11—E. J. Breen, Jr.; G. L. Miller & Co.; Paine, Webber& Co.; August 26—Esch and Co.; Robert S. Strauss & Co.; Williams, Corson& Finder, Inc.; September 23—Brokaw & Co.; H. O. Stone & Co.; September27—Richardson & Weeks, Inc.; October 4—Continental & Commercial Co.;Coffin, Forman & CQ., Inc.; December 6—Leight, Holzer & Co.; December 20—Blyth Witter & Co.; Porter, Fox & Co.; December 31—Mann & Merrick.

CAPITOL EXTENSION

1925

February 20—Settlement of $105.72 accepted in payment of mortgage;March 11—Cement walk on Des Moines street authorized; Relaying ofcement walk on Grand Avenue authorized; April 15—Patent issued to Maudand Wm. M. Wallman on Lot 19, Governor's Square Addition; April 17—Patent issued to C. S. LaForge on Lot 2, Governor's Square Addition;April 22—Request made to Attorney General, that the State be relievedfrom further interest in property in East Capitol Park Addition, on Lot 93.

April 30—Refused to release lien on a mortgage on Lots 92 and 93, Gover-nor's Square Addition, and it was ordered that the matter be handled bythe ordinary course through the courts; May 1—Contracts awarded lowestbidder on sundry supplies; June 16—Patent issued to E. V. Matthews onLot 8, Governor's Square Addition; July 7—Patent issued to W. H. Bowlinon Lot 24, Governor's Square Addition; August 13—Surveying instrumentssold to Sac County Engineer; August 24—Old house at 13th & Vine soldto Hyman Levich for $125.50; September 9—Repair 573 feet of paving;October 13—Contract awarded J. S. Wilson Floral Company of Des Moinesfor bulbs; October 15—Patent issued to Alice T. Ahrens on Lot 21, Gover-nor's Square Addition.

1926

August 11—Grand stand to be erected for parade of Spanish AmericanVeterans and Grand Army of the Republic; September 7—Patent issued toW. D. Baldwin on Lot 23, Governor's Square Addition.

CONTRACTS AUTHORIZED

1925

February 26—Contract awarded George M. Scudder, for auditing andcollecting over-payments on freight charges; March 11—Contract awardedBoard of Control for 1926 Automobile plates; April 27—Contract awardedS. G. Adams Stamp and Stationery Company of St. Louis, for 1926 chauffeurs'badges; May 1—Contracts awarded lowest bidder on sundry supplies forCapitol Extension; May 6—Contract awarded Economy Coal Company ofDes Moines, for summer months; Contract awarded W. T. Showers of DesMoines, for an enlarged photograph of the 168th Infantry; September 9—Contract awarded James Horrabin and Co. of Des Moines, for repairingSoldiers' Monument; September 15—Contract awarded Nichols Roofing Com-pany of Des Moines, for repairing roof on the paper warehouse and ad-joining garage.

September 23—Contract awarded Economy Coal Company of Des Moines,for winter months; Contract awarded Des Moines Electric Company, for

Page 5: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PEOCEEDINGS OF EXECUTIVE COUNCIL 559

the furnishing- of electricity for all buildings at the seat of government;October 13—Contract awarded J. S. Wilson Floral Company of Des Moines,for bulbs; October 26—Contract awarded lowest bidder on sundry supplies,for supply department; November 3—Contract awarded Chas. Weitz' SonsCompany of Des Moines, for repairing- north and south entrances ofCapitol Building; November 5—Contract awarded Electrical Equipment Com-pany of Des Moines, for electrical chang-e-over; Contract awarded DesMoines Electric Company for alternating current; November 18—Emergencycontract awarded Collins Electric Company of Des Moines, for the changingof electric light globes; December 8—Contract awarded Board of Control,for 1927 automobile plates; December 17—Contract awarded Time-SystemCompany, for installing master clock.

1926

January 13—Contract awarded American Elevator and Machinery Com-pany of Louisville, Kentucky, for renewal of engine and motors; February15—Contract awarded Davidson Bros. Furniture Co. of Des Moines, forcarpet in house and senate; Contract awarded Ginsberg Furniture Co.of Des Moines, for curtains in house and senate; February 27—Contractawarded Reliable Rug Company of Des Moines, for remaking rugs fromthe old carpet; March 8—Contract awarded American District TelegraphCompany of Iowa, for protection on two vaults; (Treasurer and Insurance)and windows and doors in insurance department.

March 16—Contract awarded Western Stamping and Mfg. Co. of St. Paul,for automobile receipt containers; May 4—Changes in carpet contractauthorized; May 17—Contract awarded Dayton Stencil Works Company ofDayton, for chauffeurs' badges for 1927; June 1—Contract awarded HenryH. Kitson of Lee, Mass., for portrait bust of Governor Kirkwood andpedestal; also repairs on Iowa State Memorial at Vicksburg, Miss.

June 4—Contract awarded Chas. Weitz' Sons, for painting exterior wood-work of Capitol, the four domes and the washing of the center domes;June 21—Contract awarded Potthoff & Rosene Plumbing & Heating Com-pany of Des Moines, for hot water service; Contract awarded Beymer & Co.of Des Moines, for automatic burner; July 7—Contract awarded EconomyCoal Company of Des Moines, ending July 1, 1927; July 8—Contract awardedChas. Weitz' Sons of Des Moines, for extra work on exterior of the fourdomes; August 26—Contract awarded Manhattan Oil Company of Iowa, forfuel oil: December 6—Old contract with Oeo. M. Scudder cancelled; Con-tract awarded Walter Huncke, Des Moines, for auditing and collectingoverpayments on freight bills; Contract awarded board of control for 1928automobile plates.

COMPROMISE OF PENALTIES ON CORPORATIONS FOR FAILURE TOFILE REPORTS

1925

March 2'A—Muscatine-North Prairie Telephone Co.; Motor Service Co.;Sheffield Farmers Cooperative Live Stock Shippers' Assn.; March 31—RichPoint Light and Power Co.; Afton Opera House Assn.; April 9—FarmersCooperative Assn.; Federal Oil Co.; Lamont Creamery Assn.; Holland-Lemle Co.; Hercules Products Co.; April 15—Chemical and Biological Mfg.Co.; April 22—Farlin Cooperative Live 'Stock Shippers' Assn.; May fi—Farm-ers and Merchants Mutual Telephone Co.; Capital City Securities Co.; May20—Bankers Securities Co.; Shenandoah Fair Assn.; May 2r,—St. LucasFarmers Telephone Co.; June 1—Rutten Coupling Co.; Durant CooperativeShippers' Assn.; June 5—Redfield Mutual Switch Board and Telephone Assn.;June 16—Newton Auto Salvage Co.; July 13—Byers-Wilson ConstructionCo.; September 5—Saratoga Alfalfa Farms and Cattle Co.; (September 2:3—Farmington Motor Co.; Blue Oak Handle Co.; December 5—Hamilton Build-ing Co.; December 30—Cooperative Shipping Assn. of the Justice Union.

Page 6: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

560 IOWA OFFICIAL REGISTER 1927-1928

1926

January 22—Farmers Elevator Co.; February 4—Pyramid Portland Ce-ment Co.; February 15—H. B. Allfree Co.; Newton Improvement Co.; Febru-ary 27—Standard Loan & Realty Co.; March 8—Strand Amusement Co.; M.B. Hutchison Lumber Co.; Wieting Opera House Co.; March 30—RohwerMercantile Co.; Farmers Cooperative Co.; April 5—Fidelity Investment Co.;Otter Creek & Liberty Central Mutual Telephone Co.; May 10—FarmersGrain, Stock and Lumber Co.; May 17—Bethesda Central Telephone Co.;Briley Mfg. Co.; June 11—Farmers Cooperative Electric Co.; June 30—Mon-roe County Cooperative Mercantile Co.

September 10—Soo Realty Co.; October 11—Sue Belting- Co.; November 8—Knox Coal Co.; November 23—Holman Co.; December 9—Pocahontas Im-provement Co.

CORPORATIONS AUTHORIZED TO ISSUE STOCK IN EXCHANGE FORPROPERTY OR SURPLUS

1925

January 13—J. C. Hubinger Bros. Co.; January 19—Hoyt and Akers, Inc.;Automobile Finance Co.; Twin Valley Dairy Co.; Decorah Gas Co.; SchmidMfg. Co.; January 26—Eg-Cono-Me-Mfg. Co.; Ben S. Noble Lumber Co.;January 31—Romann, Liebbe and Co.; February 5—Industry Elevator Co.;Grand Central Coffee Co.; Dr. Fenton's Vigor Tone Co.; L. C. Bolson Co.;Nu Style Auto Laundry Co.; Higley Chemical Co.; February 11—The Econ-omy Advertising Co.; Campholatum Co.; Cumming Mutual Telephone Co..Monte Oil Co.; Rolscreen Co.; February 17—Strauss Building Ownership;East Center Telephone Co.; Osceola Deep Rock Oil Co.; Farmers Mutual Tele-phone Co.; February 20—Lockard Construction Co.; Liberty Building- Co.;February 26—Sanitary Service Co.; March 6—Linwood Cement Co.; UnionConstruction Co.; J. Locke Macomber & Co.; Brammer Washing Machine Co.;Seymour Coal Co.; Saul-Edmund Furniture Co.; The Storz Co.; March 9—Minnis Grocery Co.; March 20—Elk Temple Association; Des Moines Base-ball Association; Akron Milling Co.; March 23—Northeastern Iowa PowerCo.; March 31—The Kerrihard Co.; W. A. Klinger, Inc.; Iowa Plant and SeedGrowers; Brennan Co.; Crescent Jewelry Co.; The Rohwer Mercantile Co.

April 9—Mason City Fur Shoppe; Raife's Shoe Store, Inc.; The Fisher Co.;Humke Sanitary Bakery Co.; Mahara Auto Supply Co.; April 15—EmpressFurniture Co.; April 17—St. Paul and Kansas City Short Line R. R. Co. ;Troy Laundry Co.; April 22—Shenandoah Motor Co.; Long and HansenCommission Co.; Economy Housing Co.; St. Charles Telephone Co.; April27—Mason City Globe-Gazette Co.; April 30—Bettendorf Lumber and SupplyCo.; Strand Amusement Co., Inc.; Davenport Bag and Paper Co.; G. L.Curtis Co.; May 6—The Viking Pump Co.; South Main Street Utility Co.;Kramer-Cords Drug Co.; Wagner-Reublin Motor Co.; May 12—Des MoinesBy-Products Co. ; Toller Drug Co. ; Wagner Motor Co. ; S. & M. Finance Co. ;City Properties Co.; May 20—The Parsons Co.; Shrader Drug Co.; TheMcGregor Co.; May 25—Iowa Railway and Light Corporation; May 26—W. M. Hanson and Sons Co.; Beutin-Buehler Co.; Emerson-HiltbrunnerMusic Co.; Smith and Morris Co., Inc.; Ulrich-Paley Co.; Central SteelProducts Co.

June 1—Yellow Cab Co. ; Farmers Cooperative Elevator and Live StockCo.; D. C. Wilbur Furniture Co.; Benedict Flour and Feed Co.; June 3—Ca'pitol's Muscatine Theatre Corp.; June 10—Majestic Theatre Co.; TheGazette Co.; June 16—The Lewis Co.; R. W. Winsler Produce Co., Inc.; June24—Sloat and Fallgatter Co.; Coca Cola Bottling- Co.; Currie ConstructionCo.; The First National Co.; June 29—Fidelity Title and Finance Co.; WeltonElevator Co.; The Williamsburg Journal-Tribune; Tama Telephone Co.;The Marengo Republican.

July 7—Sol Popofsky, Inc.; W. P. Johnson Co.; July 8—Iowa IndependentOil Co. ; Success Printing Co.; July 13—Palace Theatre Co.; July 15—L. E.Glaza Co.; New Hampton Tribune; July 18—Sims Specialty Mfg. Co.; July

Page 7: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PEOCEEDINGS OF EXECUTIVE COUNCIL 561

22—Peerless Dairy Products Co.; July 29—Weber-Kirch Mfg. Co.; HalliganCo.; Elliott Hotel Co.; Cox Mfg. Co.; Rabbitt Hosiery Co.

August 13—Kallin-Peterson Monument Co.; Pioneer Iron Works; FryBottling Co.; August 22—Brady Apartments, Inc.; Wallace Lumber Co.;Sherman's; August 24—Winneshiek Hotel Co.; Connors', Inc., Elma, Iowa;Connors', Inc., Gladbrook, Iowa; Connors', Inc., Oelwein, Iowa; Connors',Inc., Decorah, Iowa; September 5—Connors', Inc., Perry, Iowa; Connors',Inc., Belle Plaine, Iowa; Tama Printing Co.; Weinberg Co.; September 9—The Iowa Land, Loan and Abstract Co.; September 14—W. G. Block Co.

September 15—Hawkeye Cord Tire Company of Iowa; September 23—PullMoon Petroleum Co.; September 25—W. G. Block Co.; Frudeger Bros. Co.;October 1—Lucas County Telephone Co.; Kam's, Inc.; Des Moines Tent Co.;Pella Overall Co.; Connors', Inc., Hamburg, Iowa; Connor-Wagoner, Inc.;L. A. Murray Co.; October 13—Red Crown Milling Co.; Hanford Tailors andCleaners W. A. Ehlerman Co.; Emmetsburg Greenhouse Co.; Northwood OilCo.; Sanders Auto Supply Co.; Central Ice & Fuel; October 16—Lipsman andSimon Garment Co.; Des Moines 'Sanitary Roost Co.; October 19—IowaPower and Light Co.; Terry-Durin Co.; October 26—Laboring Men's Assn.;Falls Foundry Co. ; Leader Oil Co. ; October 28—Jacob E. Decker and Sons; No-vember 2—The Oskaloosa Herald Co. ; Cereal City Realty Co. ; November 18—Rocklin, Lehman & Co.; Grimes Canning Corp.; November 20—BurlingtonCadillac-Nash Co.; Checker Cab Co.; Safe Investment Co.; New BarrettCoal Co.

November 24—Humane Remedy Co.; November 30—Iowa Foundry andMfg. Co.; Donhowe Motor Co.; Jolley Farmers Elevator Co.; December 10—Black Hawk Oil Co.; Alta Vista Farmers Telephone Co.; Volney FarmersCheese Co.; December 14—Sears Automobile Co.; Ottumwa Stamp Works;Highview Farmers Grain Co.; December 21—Cedar Rapids Business College;Red Star Oil Co.; Iowa Dex Mfg. Co.; December 30—W. H. Thomas Mfg. Co.;Martin Building Co.

1926

January 4—Holstein Investment Co.; Hatch Bros. Co., Inc.; January 7—Mid-West Cap Co.; Dallas Products Co.; January 13—Northeastern IowaPower Co.; Beatrice Land and Livestock Co.; C. C. Taft Co. (cancelled);January 15—Amiesite Asphalt Products Co.; January 18—Woodward MutualTelephone Co.; January 26—H. T. Cook Clothing Co. ; Linder-Iverson Co. ;Martin Dry Goods Co.; Farmers Store; Welch Cook Beals Co.; February 1—Curtis & Co.; House of Mehlhop; National Auto Supply Co.; Hecker's Hairand Beauty Shop; February 4—Eastern Iowa Theatre Co.; February 9—Sloan Oil Co.; The Reisman Co.; C. P. Brown Mfg. Co.; February 15—Robertson Lumber Co.; Citizens Mutual Telephone Co.; Eastern Iowa Tele-phone and Telegraph Co.; Stonega Elevator Co.; February 22—Saylor andWichelman, Inc.; Sabin's Vermin Trap Roost Co.; Sidwell Dairy Co.; MacyBros., Inc.; February 27—Priester, Quail and Cundy Corp.

March 8—Ingersoll Service Station, Inc.; Lubbers & Bell Mfg. Co.;Vacuum Sales Co.; T. and S. Mercantile Co.; Northwestern Distributing Co.,Inc.; Dubuque Stone Products Co.; The Carl R. Miller Tractor Co.; March 16—Interstate Finance Co.; Court Tractor Equipment Co.; American BrakeCo.; Sanitary Dairy Co.; West Bend Telephone Co.; March 23—Mandt Con-struction Equipment Corp.; March 29—Great Western Fire Works Co.;Iowa Sanitary Wiper Co.; McNerney Drug Store, Inc.; Iowa Farm CreditsCo.; Spring Valley Coal Co., Inc.

April 5—Peoples Telephone Co.; Knauss-Leonhard Mfg. Co.; M. & W.Chevrolet Co.; April 8—Lincoln Oil Co.; April 12—Harry C. Doane, Inc.;Lake Comar, Inc.; April 19—T. S. Martin Co.; Inter-State Cordage Co.; April22—Merchants National Co.; April 26—Wright Construction Co.; RiversideFuel Co. ; Kanawha Farmers Cooperative Creamery Co. ; A. A. Thompto & Sons ;Stark-Schneider Construction Co. ; Bellamy Telephone Co.

May 4—Walter H. Prier Co.; The Hub City Baking Co.; Rauworth GrandPiano Co.; May 10—Fraternal Temple Association of Des Moines; PrairieCity Coal Co.; The Arthur P. Griggs Piano Co., Inc.; Franklin Realty Co.;

Page 8: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

562 IOWA OFFICIAL BEGISTEB, 1927-1928

Des Moines Flint Co., Inc.; May 17—Iowa Farm Credits Co.; Shrauger &Johnson; New Nonpareil Co.; Locust Realty Co.; May 21—Hutchinson IceCream Co.; May 24—Morningside Lumber & Coal Co.; Citizens IndustrialLoan Co.; Automatic Stock Sprayer Co.; Remsen-Alton-Granville TelephoneCo.

June 1—United Fuel Co.; Philip Bernard f'o.; Herman Oransky, Inc.; TheChief Printing- Co.; June 11—Ryan Plumbing* & Heating Co.; M. L. DudleyAgency; Iowa Katalite Co.; Fidelity Title & Finance Co.; Lustrolite SignCo.; June 21—Alstadt & Langlas Baking Co.; Oakland Motor Co.; June 24—Times Publishing Co.; June 28—Fish Brothers Garage Co.; Sanborn OperaHouse Co. ; June 30—Koht Produce Co.

July 6—Dubuque Boat & Boiler Co. ; Shepardson-Gates Farms, Inc. ; The E. B.Piekenbrock & Sons Co. ; The Ridler Bros. Furniture Co. ; Oelwein Motor SalesCo., Inc.; Communia Turnverein ; July 13—The Independent Paint Mfg. Co.;Ringgold County Abstract Co. ; Central Engraving Co. ; July 19—Hansen LumberCo. ; Royal Cloak Co. ; July 23—John J. Tiernan Co. ; Kruidenier Cadillac Co. ;Davenport Finance and Thrift Co. ; Burlington Hawk-Eye Co. ; August 2—Ros-kamp Mfg. Co. ; Frederick Loan Co. ; Cedar Rapids Broadcasting Corp. ; Welle-meyer Co. ; McKee Button Co. ; August 11—Chronicle Publishing Co. ; CentralProduce Co. ; August 12—Remsen-Alton-Granville Telephone Co. ; August 16—De-Puy Corp.; Sherman & Robinson; August 26—C. C. Taft Co.; Turner SimplicityMfg. Co.;-Kennett, Murray & Brown, Inc.; Panor Shoe Stores, Inc.; CapitalBattery & Electric Corp.; August 30—Farmers Grain Co.; Capital Fruit Co.;September 7—T. M. C. Investments, Inc.; Broadmoor Realty Co.; September14—American Gear Co.; Sac Sun Co.; The Cook Peerless Corporation ofIowa; September 23—June Days Co.; September 27—Kuehl Candy Co.;Mier Wolf & Sons Co., Inc.; October 4—Renwick Farmers Exchange Co.(cancelled).

October 11—Farmers Creamery Co.; Sanborn Cooperative Grain Co.; SullyCooperative Exchange; October 19—Farmers Cooperative Co.; November "1—Innes & Innes, Inc.; Burgess-Dugstad Lumber Co.; November 8—Inde-pendent Grain & Fuel Co.; Joe Goss, Inc.; Dwarfies Corporation; LyonsLaundry Co. ; November 12—Farmers Elevator Co. ; November 23—Iowa Se-curities & Trust Co. ; North West Loan & Mortgage Co. ; Huntzinger MotorCo.; Calhoun County Fair Assn.; November 24—Black Hawk Hotel Co.; TheRegister and Tribune Co.; November 26—Jones Used Car Exchange; Novem-ber 30—Ideal Cake Safe Co.; December 6—The Schall's, Inc.; Kohrs ColdStorage Co.; December 9—Times-Republican Printing Co.; Venice RealtyCo.; December 13—Dubuque Bridge Co.; Cedar Rapids and Marion CityRailway Co.; Brush-Annis Corp.; Central Iowa Telephone Co.; RosenthalTheatre Corp.; December 20—The Carldon Co.; Rainbow Service Co., Inc.;National Mfg. & Stamping Co.; December 27—J. S. MeLaughlin & Sons Co.;Weston Plumbing and Electric Co.; Perry Packing Co.; December 31—Somers Elevator Company.

MISCELLANEOUS1925

January 2—Inheritance tax refund authorized in estate of Louisa McCune:January 5—Council approved paving of Summit Street at the Iowa Soldiers'Home at Marshalltown, in the amount of $14,933.55; January 19—Inheritancetax refund authorized in estate of W. J. Newell; Inheritance tax refundauthorized in estate of Marie Williams ; January 26—Claim of Great Lakes-St. Lawrence Tidewrater Assn. approved; Inheritance tax refund authorizedin estate of Peter Flindt; James Lee; Disapproved the request of Gold StarCemetery Assn., to locate memorial on Capitol grounds; January 30—Ap-proved amendments to articles of incorporation to the Des Moines Building& Loan Assn.; February 13—Appraisers appointed by the supreme court toappraise Keokuk Lake, Odessa Lake and Muscatine Slough; February 20—Inheritance tax refund authorized in estate of J. D. Wolfe ; Approvedamendments to articles of incorporation to the Red Oak Building &Saving Assn.; February 26—Refund of Motor Vehicle registrations approved.

Page 9: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PROCEEDINGS OF EXECUTIVE COUNCIL 563

March 6—Approved additional employes for census department; Revokedcharter of the Perry Home Loan & Savings Assn.; March 9—S. E. Bemisappointed assistant secretary of th'e council; March 11—Bids for MotorVehicle plates and Chauffeurs' badges for 1926 opened, and Board of Controlawarded contract for plates only; Board of Education authorized to expend$10,000 for real estate at the University of Iowa City; March 20—Authorizedcensus department to rent adding- and tabulating machines and to employhelp; March 31—Petition from Keokuk Chamber of Commerce for abate-ment of taxes of the Keokuk and Hamilton Power Company for the years1916 and 1917, was referred to the attorney general.

April 9—Amendments to the by-laws of the Perpetual Building & LoanAssn. of Waterloo approved; Amendments to the ,articles of incorporationof the McGregor Building & Loan Assn. approved; Renewal of the articlesof incorporation of the Sanborn Building & Loan Assn. approved; April 15—Census Director authorized to employ additional help; Annual dues toNational Tax Assn. authorized for executive council; Petition of the Ft.Dodge, Des Moines & Southern Railway Company, to increase fares atAmes, Iowa, was referred to the City of Ames; April 17—Approved requestof board of education to purchase real estate adjacent to Iowa State Collegeat Ames; April 22—Approved maximum amount to be deposited in deposi-taries for public funds; Census Director authorized to employ additionalhelp; Claim of Great Lakes-St. Lawrence Tidewater Assn. approved; Ap-proved sale of houses by the Board of Education at Iowa City; April 27—Approved transfer of Mining Camp funds; Approved amendments to thearticles of incorporation of the Linn County Building and Loan Assn. ; Renewal,and amendments to the articles of incorporation of the Home Building & LoanAssn. of Waterloo, approved.

April 27^S. G. Adams Stamp & Stationery Company awarded contract forchauffeurs' badges for 1926; Approved application of the Central Iowa Power& Light Co. of Waterloo to operate and maintain dam across Red CedarRiver; April 30—Contract of Universal Indicator Company of Wisconsin fornew equipment for voting- machine was disapproved; Additional maximumamounts to be deposited by state in depositories approved. Bids requestedon approximately 2,500 tons of coal; Treasurer of State authorized to deliverto Emma Bahls, guardian of her sister Emma, government bond in theamount of $1,000.

May 1—Bids received for sundry supplies for Executive Council; CensusDirector authorized to employ additional help; May 6—Board of Educationauthorized to purchase real estate at the University of Iowa; May 12—Corporate bonds on state deposits released; Census director authorized toemploy additional help; Petition of Des Moines, Ft. Dodge & SouthernRailway Company, to increase fare at Ames, approved; Report of H. W.Hartupee, on repairs for Des Moines street flats approved; May 20—Agri-cultural department authorized to exchange twenty-six Ford cars; Inheri-tance tax refund authorized in estate of Hattie A. Hoyt; Approved suretybonds for Motor Vehicle inspectors, same to be paid from Motor Vehiclefunds; Denied request of, W. E. Albert, state game warden, to purchase100 acres in Allamakee County; Board of Education authorized to purchasereal estate at Iowa City for heating plant; May 26—Census director authorizedto employ additional help; Inheritance tax refund authorized in estate of HenryHattendorf; Board of Education authorized to purchase real estate at Iowa City;May 28—Census director authorized to employ additional help; Approved rateto be charged for operating dams in Iowa.

June 3—Iowa Electric Service Corporation authorized to construct dam atIowa Falls ; Labor Commissioner authorized to publish bulletin No. 16 ; Approvedsalary of Secretary of Board of Osteopath Examiners; June 5—Amendments tothe articles of incorporation of the Sioux City Building-Loan and Savings Assn.approved; Census director authorized to employ additional help ; June 11—JamesMitchell, Sr., appointed on Board of Mine Examiners; Approved abatement oftaxes on Keokuk dam for the years 1916 and 1917 ; Iowa State College author-ized to review census records; June 12—Motor Vehicle Department authorized toemploy additional inspector ; Executive Council authorized to employ statistician

Page 10: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

564 IOWA OFFICIAL REGISTER 1927-1928

for two months; June 16—Inheritance tax refund authorized in estate of AugustPlambeck; Authorized repairs for Des Moines Street flats ; Appropriation author-ized from Providential Contingent Fund for Independence State Hospital; June24—Disapproved leasing of greenhouse; Adel Light & Power Company authorizedto operate and maintain dam at Adel; June 25—Board of Education authorizedto increase width of paving at Iowa City ; Board of Education authorized to per-mit Iowa State Highway Commission to construct double curve at Iowa City ;Board of Education authorized to permit Iowa State Highway Commission tochange Road No. 7 passing through grounds at Iowa City; Board of Educationauthorized to purchase additional real estate at Iowa City; Board of Educationauthorized to improve Knapp Street at Ames, Iowa; June 29—Census directorauthorized to employ help ; Treasurer of State authorized to make changes inGasoline Tax Department; Appropriation authorized from Providential Contin-gent Fund for Soldiers' Orphans Home at Davenport and Feeble Minded Chil-dren's Home at Glenwood.

July 7—Approved salaries for Motor Vehicle Department; July 13—Inheritancetax refund authorized in estate of Chris Sparrenberger ; Iowa Electric Companyauthorized to maintain and operate dam across Skunk River in Henry County;July 14—Inheritance tax refund authorized in estate of M. C. Jacobsen ; Censusdirector authorized to employ additional help; July 15—Census director author-ized to employ additional help; July 22—Repairs authorized for boilers in heat-ing plant; Inheritance tax refund authorized in estate of Otto Worlitz ; July 29—Inheritance tax refund authorized in estate of John H. Schmidt; Honorable W.C. Ramsay, Secretary of State, appointed to investigate the disposition of Mus-catine Slough ; Bids requested on sale of Muscatine Slough and Odessa Lake;Appropriation from providential contingent fund for the State Hospital at Chero-kee denied.

August 6—Census director authorized to employ additional help ; Approvedappropriation for Mining Camp School fund; Appointment of Edward E. Tarn,as custodian, approved; Accepted tax assessment of Chicago, Rock Island Ry.Company and Chicago Great Western Ry. Company ; August 13—Repairs au-thorized for skylight in Historical Building, also west roof; Approved sale ofcameragraph to Des Moines Photo Copy Company; Appropriation approved fromprovidential contingent fund for Training School for Girls at Mitchellville ; Au-gust 17—Report of W. H. Callison, electrician, on voting machine accepted ; Bondfor custodian approved; August 19—Labor commission authorized to print codesections; State tax levy fixed at 8.68 mills and soldiers' bonus at 1.32 mills;August 24—Custodian authorized to employ plumber temporarily.

September 5—Inheritance tax refund authorized in estate of J. H. H. Spancke-ron, Sr., and Anna Reiger ; Appropriation from providential contingent fund forstate hospital at Mt. Pleasant was denied ; September 9—Authorized Brotherhoodof American Yeoman to purchase Liberty Building; Authorized transfer of $1,000from fish and game department to board of conservation ; Authorized tax reduc-tion for Illinois Central Railway Co. ; September 14—Agricultural departmentauthorized to reimburse Capital City State Bank on account of failure of CityCommercial Savings Bank of Mason City; Request of fish and game departmentto purchase 200 acres of land in Allamakee County referred to J. C. McClune,Auditor; September 23—Custodian authorized to employ stone mason tempo-rarily ; Authorized purchase of flowers for funeral of Judge Thomas Arthur ofsupreme court; Sandblasting of capitol building denied ; Thomas Kingsley au-thorized to operate and maintain dam at Cascade ; September 25—Authorizedcity of Cedar Rapids to build wall around island.

October 1—Approved appointment of factory inspectors and chief clerks inlabor commission ; approved oiling of road at Eldora; inheritance tax refund au-thorized in estate of Chas. W. Sanford; October 13—Inheritance tax refund au-thorized in estate of William Stewart Isett and Lyman Whittier; sundry sup-plies for executive council approved; October 15—Claim for Central State Engi-neering Company, for description and ownership of Muscatine slough approved;Census director authorized to employ additional help; Bids requested on auto-mobile plates for 1927 ; October 19—Specifications on electrical change-over forall offices at seat of government approved ; Lowest bidder to receive contract onautomobile plates for 1927 ; October 22—Census director authorized to employ

Page 11: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PEOCEEDINGS OF EXECUTIVE COUNCIL 565

additional help; Authorized transfer of $400 from custodian's department toarchives department; October 26—Approved renewal of mortgage on Lyon countyland; authorized Bankers Life Company to purchase real estate ; November 2—Application of Investors' Syndicate of Minneapolis, Minn., referred to Auditor ofState ; November 5—Iowa Power & Light Company authorized to operate andmaintain dams near Humboldt and Rutland; November 18—Appropriation formining camp school at Waukee approved; Authorized Spanish War Veterans'emblem to be placed on capitol grounds; Additional equipment purchased forelectrical change-over; November 20—Inheritance tax refund authorized in estateof Angeline S. Pelton ; November 24—Five men relieved from custodian's force,on account of electrical change-over.

December 5—Rescinded action of October 22d, transferring funds from cus-todian's department to archives department; Authorized board of education topurchase real estate at the Iowa State Teachers' College, Cedar Falls ; Commit-tee appointed to assist with G. A. R. convention ; Bids on automobile plates for1927 rejected; Request of census director for additional appropriation referredto the retrenchment and reform committee ; December 8—Census director au-thorized to employ additional help; December 10—Northeast Iowa Power Com-pany authorized to operate and maintain dam at West Mitchell; December 16—Executive council offices moved to rooms 108, 109, 110, and budget director's of-fices moved to room 22 ; December 17—Council approved ice tax of 3c per ton ;December 21—Budget director authorized to investigate Sesqui-centennial Ex-position ; December 22—Iowa Electric Company authorized to operate and main-tain dams at Oxford Mills, Anamosa, Panora, Hopkinton, Quaker Mills, Redfieldand Manchester; Central States Electric Company authorized to operate andmaintain dam at Eldora; E. W. Hoag authorized to operate and maintain damat Delhi township, Delaware county.

1927

January 4—E. W. Hoag authorized to construct dam at Manchester; January13—Additional appropriation approved for mining camp schools ; Inheritance taxrefund authorized in estate of Kate P. Oliver ; Annual dues for National Tax As-sociation for council approved; January 15—Northwestern Light & Power Com-pany authorized to operate and maintain dam at Linn Grove and Peterson;January 16—Census Director authorized to employ additional help; January 18—Report of Budget Director on Sesqui-centennial Exposition approved; January26—Eastern Power Company authorized to operate and maintain dam nearMaquoketa.

February 1—Census Director's report on population of Iowa approved ; Cities'and Towns' advancement in classification approved ; Attorney General authorizedto collect judgments upon all depository bonds ; February 9—Official notice pub-lished upon cities advancing in classification; Petition denied Central IowaPower & Light Company, for extension upon permits on dams located near Or-chard and Floyd; Census director authorized to relieve employes from duty, dueto completion of certain work; Inheritance tax refund authorized in estate ofJohanna and Morris Lane and Margaret Riordon ; February 16—Inheritance taxrefund authorized in estate of Rose Loyer; February 27—Manager of StateHouse Cafeteria resigned, Mrs. Clara Buchan's appointment approved ; Bids sentout on 100,000 automobile receipt containers; Action of February 9th rescinded,and Central Iowa Power & Light Company granted extension of time on permit;Request of Interstate Power Company for extension of permit on dam in Alla-makee County granted.

March 8—Approved claim of Great Lakes-St. Lawrence Tidewater Assn. ; In-heritance tax refund granted in estate of Frank A. Anderson; and James Cock-shoot ; Authorized sale of Edison dictaphones from insurance department; March13—New cabs for elevators disapproved; March 16—Inheritance tax refundauthorized in estate of C. E. Purdy ; Approved transfer of funds from budgetdirector to mine inspectors; March 22—Inheritance tax refund authorized inestate of Wm. W. Gutches; J. C. McClune, auditor, appointed to investigateMuscatine slough; Secretary of Council authorized to deposit money in bank andmake all refunds to applicants asking authority to issue stock ; National BusinessWomen's Club and Professional Women's Club authorized to use capitol building

Page 12: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

566 IOWA OFFICIAL KEGISTER 1927-1928

July liith ; March 23—Census Director authorized to employ additional help.March 29—Census Director authorized to employ additional help; Inheritancetax refund authorized in estate of Eugene B. Woodruff ; Approved amendmentsto articles of incorporation of the Oskaloosa Home Loan & Savings Assn. ; March30—Offer of settlement of all judgments on depository bonds approved and treas-urer of state authorized to accept same.

April 5—Authorized purchase of flowers for funeral of Mrs. Nate Kendall;April 12—Authorized superintendent of schools in Des Moines to secure list ofilliterates from census department; April 19—Board of education authorized topurchase real estate at Vinton ; April 30—Authorized agricultural department totransfer herd books to Iowa State College ; Inheritance tax refund authorized inestate of Isaiah Sellers.

May 21—Inheritance tax refund authorized in estate of John Polansky ; Stateto furnish bond for inspectors and chief clerk in motor vehicle department; Su-perintendent furnishing his own bond; May 24—Inheritance tax refund author-ized in estate of Andrew Loetscher ; Census director to receive additional ap-propriation, all work authorized to be completed by July 1st; May 25—E. W.Hoag authorized to change location of dam.

June 1—Additional appropriation authorized from providential contingent fundfor Cherokee State Hospital; Northeastern Iowa Power Company authorized tooperate and maintain dams at Elkader, Clermont, Volga, Marble Rock and In-dependence ; June 4—Iowa Power & Light Company authorized to construct damin Polk county ; Coal contract discontinued ; June 11—Acquisition of certain landsin Upper Mississippi River Wild Life and Fish Refuge approved ; Claim of GreatLakes-St. Lawrence Tidewater Assn. approved; June 21—Board of educationauthorized to purchase real estate at University of Iowa City ; Bureau of Laborauthorized to publish 2,500 bulletins on "child labor" ; June 21, 23, 24, 30—Boardof canvassers convened to canvass votes of 1926 primaries ; June 28—Inheritancetax refund authorized in estates of J. S. Hall and John M. McDonald ; June 30—Authorized transfer of funds to industrial commission ; mine examiners ; execu-tive council ; attorney general authorized to confer relative to settlement byCentral Trust Company and bond companies ; Appropriation approved from provi-dential contingent fund for Mt. Pleasant hospital and Oakdale sanitarium.

July 7—Articles of incorporation approved for State Building & Loan Assn. ;July 12—Hearing held on pollution of Lime Creek; July 13—Additional appro-priation of $1,500 approved for census department; Investors' Syndicate of Min-neapolis authorized to transact business in Iowa; July 14—Bondsmen of Com-mercial Savings Bank authorized to make full settlement of state funds; July 20—Inheritance tax refund authorized in estate of Sue M. Sternman.

August 2—Authorized purchase of flowers for funeral of Senator A. B. Cum-mins ; August 11—Acquisition of certain lands in Upper Mississippi River WildLife and Fish Refuge approved ; Agreement between bureau of biological surveyand fish and game department approved; August 16—Mining camp school appro-priation approved ; August 26—Inheritance tax refund authorized in estate oiHans Untiedt.

September 7—Engineer's report on pollution of Lime Creek accepted ; Septem-ber 10—Request of Hyperion club to use water supply from Camp Dodge denied ;Inheritance tax refund authorized in estate of Lucia W. Henderson ; September14—Final report of census director accepted; September 17—Appointment ofJesse N. Jones as custodian, effective October 1st, approved; September 27—F.A. Gronert authorized to operate and maintain dam in Adams county ; Inherit-ance tax refund authorized in estate of E. Ross Baker.

October 4—Bond of Jesse N. Jones approved; Authorized the purchase of flow-ers for funeral of Truman S. Stone ; October 11—Inheritance tax refund authorized in estate of Preston E. Phelps.

November 8—Authorized transfer of mining camp school funds; November 26—Appropriation approved from providential contingent fund for state farm atClive ; November 22, 23, 24, 26 and 30—Board of canvassers convened to can-vass votes of general election.

December 6—Claim of Great Lakes-St. Lawrence Tidewater Assn. approved;Permit cancelled to construct dam in Allamakee county for Interstate PowerCompany ; December 9—Inheritance tax refund in estate of Margaret Wilson ;

Page 13: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

PKOCEEDINGS OF EXECUTIVE COUNCIL 567

December 18—Board of canvassers convened to certify election of representativein congress for the second district; December 27—J. C. McClune employed byexecutive council; to investigate applications asking for authority to issue stock ;December 31—Inheritance tax refund authorized in estate of George W. Garton.

' STATE PARKS

1925

January 3—Additional land at Pilot Knob State Park approved; January 19—Purchase of additional land at Rice Lake for $3,500 approved; January 26—Ap-propriation of $200 for stenographic help in publication of Park Bulletin ap-proved.

February 17--Appropriation of $1,000 for repairing of lodge at Backbone StatePark approved; and $600 for gravel surfacing park drive in Theo. F. Clark StatePark.

March 6—Action of October 27, 1924, for purchase of Starr's cave rescinded;March 20—Highway through Bellevue Park by convict labor at a cost not toexceed $1,500 approved; 5.73 and 2.86 acres to be purchased at Bellevue Park,and 35 acres donated; appropriation of $1,930 for 21.42 acres at Bellevue Park;Exchange of land at Devil's Backbone State Park approved ; Authority grantedtwo members of the Iowa state board of conservation to attend fifth nationalconference on state parks.

April 10—Construction and dedication of highway in Dolliver Memorial StatePark approved; also dedication and establishment of highway in Devil's BackboneState Park, and Lost Island State Park ; April 15—Appropriation of $1,500 forShelter House at Ledges approved ; cottage purchased at Clear Lake ; appropri-ation- made for Shelter House at Lost Island State Park ; land adjacent to LostIsland State Park to be condemned for highway -and appropriation made forsame ; April 22—Appropriation made for printing park bulletins.

May 20—Appropriation made for clerical and stenographic assistance in prep-aration of park booklets ; appropriation made for supervision of nursery workat the various state parks ; May 26—Land purchased on shore of Lost IslandLake.

June 16—Appropriation made to complete road at Ledges State Park ; appro-priation made for purchase of state's share of certain land at Ft. Defiance StatePark ; approved construction of shelter house at Pilot Knob State Park ; appro-priation made for painting of buildings at I4acey-Ke0sauq.ua State Park ; LittleWall Lake in Hamilton county to be improved; June 24—Appropriation madefor purchase of land for Wild Cat Den in Muscatine county ; appropriation madefor building of road at Oak Grove State Park by convict labor or contract.(Wild Cat Den appropriation reverted June 30, 1925.)

July 10—Acquisition of land on shores of Storm Lake approved and condemna-tion proceedings to be commenced; July 13—Acquisition of 15 acres to EldoraPine Creek State Park and condemnation proceedings ordered; ten acres pur-chased to be used for road at Oak Grove State Park ; special appropriations ofcontingent fund, traveling expense, custodian salaries and nursery stock, madefor convenience of board of conservation; July 14—Appropriation made for pur-chase of Elbert State Park.

August 19—Acquisition of 100 acres near Burlington for state park purposesapproved, the citizens to pay for one-half of same ; appropriation made for thepurchase of additional land at Bellevue State Park.

November 18—Committee appointed in regard to land for Upper MississippiWild Life Refuge ; road at Brushby Lake in Calhoun county to be graveled.

December 17—Appropriation made for purchase of Wild Cat Den for statepark purposes ; charge of 3c per ton to be made on ice taken from meanderedstreams and lakes in Iowa for commercial purposes; appropriation made forconstruction of road at Lacey-Keosauqua State Park by convict labor ; December30—Authority granted to have tunnel at Devil's Backbone State Park com-pleted by contract instead of convict labor.

Page 14: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

568 IOWA OFFICIAL EEGISTEE 1927-1928

1926

March 16—Appropriation made for purchase of 200 acres between Hamburgand Sidney in Fremont county for state park purposes.

April 12—Appropriation made for purchase of additional land at Ft. DefianceState Park; authority granted to send two representatives of the Iowa state con-servation board to the national conference on state parks at Hot Springs, Ark.;appropriation made for additional drainage assessment in Pilot Knob State Park.

May 17—Executive council to confer with board of conservation in regard toprice and location of land purchased in future; and signs to be purchased forall state parks; appropriation made for repair of dam at Eagle Lake State Park,and work to be done by Highway Commission.

June 15—Appropriation made for purchase of additional land at Wild Cat DenState Park in so far that a donation of other land will be made, and committeeappointed to close up all purchases of land; purchase of land in Guthrie countyapproved for state park purposes ; appropriation made for construction of high-way through north end of Spirit Lake; appropriation made for construction ofdock at Lake Okoboji and Arnolds Park.

July 9—Purchase of three acres at Devil's Backbone State Park.August—Appropriation made for rebuilding of blockhouse at Ft. Atkinson

State Park.September 14—Land donated for road at Blue Lake in Monona county; Rec-

ommendation made that exchange of land at Devil's Backbone be presented tolegislature.

October 11—Appropriation made for purchase of land near Algona for statepark purposes; October 19—Land donated at Lewis & Clark State Park.

November 23—Appropriation made for surfacing secondary road district No.97 in sections 21 and 22, township 99, range 32.

December 13—Appropriation made for purchase of Bixby Park.

Page 15: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

EAILWAY ASSESSMENTS 569

T A X A B L E V A L U A T I O N O F R A I L R O A D P R O P E R T Y

1926 R A I L W A Y A S S E S S M E N T S

Name of CompaniesMiles

ofRoad

19.89017.070

1,365.570769.176

1,855.1701,619.0302,178.690

74.3105.930

33.910.980

4.225716.480

1.01077.860

.2108.028

789.7403.140

,500.789

2.0508.7903.800

202.750

9,759.098

TaxableValue

Per Mile

$ 36,000.001,625.008,500.006,500.007,750.009,125.007,375.00

14,000.00600.00

8,000.0040,323.00

114,000.007,625.00

10,000.006,750.00

48,000.001,500.004,500.001,500.00

20,000.008,000.00

12,000.001,500.00

93,250.005,250.00

TotalTaxableValue

$ 716,040.0027,738.75

11,607,345.004,999,644.00

14,377,567.5014,773,648.7516,067,838.751,040,340.00

3,558.00271,280.0039,516.54

481,650.005,463,160.00

10,100.00525,555.00

10,080.0012,042.00

3,553,830.004,710.00

10,000.006.312.00

24,600.0013,185.00

354,350.001,064,437-50

$75,458,528.79

Atchison, Topeka & Santa Fe RailwayAtlantic Northern Railway CoChicago, Burlington & Quincy RailwayChicago Great Western RailwayChicago, Milwaukee & St. Paul RailwayChicago & Northwestern RailwayChicago, Rock Island & Pacific RailwayChicago, St. Paul, M. & O. RailwayColfax Northern RailwayDavenport, R. I. & N. WDes Moines Terminal CoDes Moines Union RailwayIllinois Central operating the Dubuque & Sioux City RailroadDunleith & Dubuque Bridge CoGreat Northern RailwayIowa Transfer RailwayManchester & Oneida RailwayMinneapolis & St. Louis RailroadMissouri Iron CoOmaha Bridge and Terminal RailwaySioux City Bridge Co..Sioux City Terminal RailwayTabor & Northern RailwayUnion Pacific RailwayWabash Railway

Totals

I N T E R U R B A N S

Name of CompaniesMiles

ofRoad

Taxable. ValuePer Mile

TotalTaxableValue

Cedar Rapids & Iowa City Railway CoCedar Rapids & Marion City Railway CoCharles City Western Railway CoClinton, Davenport & Muscatine RyDes Moines & Central Iowa RailwayDes Moines City Railway CoFt. Dodge. D. M. & Southern Railroad CoIowa Southern Utilities CoMason City & Clear Lake RailwayOskaloosa & Buxton Electric Railway : — .•.Tama & Toledo Railroad CoWaterloo, Cedar Falls & Northern

Totals

44.49021.94023.35058.32059.7203.910

149.12030.48015.5302.7003.500

108.120

5,000.006,500.002,700.003,700.003,500.004,000.004,000.003,000.003,250.001,200.001,500.003,300.00

222,450.00142,610.0063,045.00

215,784.00209,020.0015,640.00

596,480.0091,440.0050,472.003,240.005,250.00

356,796.00

521.180 $ 1,972,227.00

Page 16: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

570 IOWA OFFICIAL REGISTER 1927-1928

S L E E P I N G C A R S

Names of Companies Using orOperating Sleeping Cars

Not Owned by the Company

Miles OnWhich

AssessmentsAre Placed

TaxableValue Per

Mile

TotalTaxableValue

Atchison, Topeka & Santa Fe Railroad...Chicago, Burlington & Quincy Railroad. .Chicago Great Western RailroadChicago, Milwaukee & St. Paul Railroad.Chicago & Northwestern Railroad.Chicago, Rock Island & Pacific Railroad.Chicago, St. Paul, Minneapolis & Omaha.Davenport, Rock Island & Northwestern.Des Moines Union RailwayDubuque & Sioux City RailwayMinneapolis & St. Louis RailwayOmaha Bridge & Terminal RailwayUnion Pacific RailroadWabash Railroad

Totals

19.890,365.570769.176

,855.170619.030178.69074.31033.9104.225

716.480789.740

.5003.800

202.750

9,633.241

$426.8546.4097.157.85

134.0067.00

114.0057.3089.9545.4015.1519.00

603.7525.55

$ 8,490.0563,362.4574,725.4514,563.08

216,950.00145,972.23

8,471.351,943.04

380.0332,528.1911,964.56

9.502,294.255,180.26

$586,834.44

1926 E X P R E S S COMPANY ASSESSMENT

Name of Company

American Express Co

Milesof

Road

10,144.990

TaxableValue

Per Mile

$37.50

TotalTaxableValue

$380,437.12

Page 17: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

TAXABLE VALUATION OF EQUIPMENT CAR COMPANIES 571

EQUIPMENT CARS

Assessment of E q u i p m e n t Car Companies and Amount of Tax AssessedAg-pinst Said Companies by the Execu t ive Council, Ju ly 21, 1926, a t 99.03Mills on the Dol lar of Taxab le P rope r ty .

Names of Companies

ActualValue of

CarsTaxableValue

Amountof

Tax

American Linseed Co., 297 Fourth Ave.. New York City, N. Y.American Refrigerator Transit Co., Railway Exchange Bldg.,

St. Louis, MoAmerican Tank Line of the Grasselli Chemical Co., Cleveland,

OhioArcher Daniels, P. 0, Box 2078, Minneapolis, MinnArmour & Company, Chicago, 111Arms-Yager Railway Car Co., 410 N. Michigan Ave., Chicago,

Associated Oil Co., 79 New Montgomery St., San Francisco,Calif.

Atlas Powder Co., Wilmington. DelawareBalfour Williamson & Co., 67 Wall St., New York City, N. Y..Barber Asphalt Co., 1600 Arch St., Philadelphia, PaBarrett Co., 40 Rector St., New York, N. YBisbee Linseed Co., 660 Drex^l Bldg., Philadelphia, PaBolene Refining Co.. Enid, OklaBurlington Vinegar & Pickle Works, Burlington, IowaCalifornia Dispatch Line, 216 Pine St., San Francisco. Calif...Central Commercial Co., 332 S. Michigan Ave., Chicago, III...Champlin Tank Car Co.,Enid, OklaChestnut & Smith Corporation, Tulsa, OklaChicago, New York & Boston Refrigerator Co., 166 W. Jack-

son Blvd., Chicago, 111Chicago Tank Car Co., Chicago, 111Clark, H. E., Box 781, Tulsa, OklaCleveland-Cliffs Iron Co., 1460 Union Trust Bldg., Cleveland,

OhioColorado Fuel & Iron Co., P. O. Box 1920. Denver, ColoColumbia Naval Stores Co. of Delaware, Savannah, GaConley Tank Car Co., Oliver Bldg., Pittsburg, PaConstant Refining Co., Tulsa, Okla.. Box 1312Continental Tank Car Co., Box 781, Tulsa, OklaContinental Oil Co., Continental Oil Bldg., Denver, ColoCosden & Co., Tulsa, OklaCrown Central Petroleum Corp., Houston, TexasCrystal Oil Refining Corp., Shreveport, LaCudahy Packing Co., I l l W. Monroe St., Chicago, 111Cushing Refining & Gasoline Co., Cushing, OklaDavies, William Co. Inc., Chicago, 111Decker, Jacob E. & Sons, Mason City. laDeepwater Oil Refineries, 832 First National Bank Bldg.,

Houston, TexasDelaware River & Union Railroad Co., 1428 South Perm Square,

Philadelphia, PaDold Refrigerator Car Line Co., 745 William St., Buffalo. N. Y.Dunbar Molasses Co., 3301 Chartrcs St., New Orleans, LaDu Pont de Nemours Co., 1007 Market St., Wilmington, Del...Eagle Pitcher Lead Co., Chicago. IllEast Asiatic Co., 433 California St.. San Francisco, CalifEast Side Packing Co., 2nd & Lynch Ave., East St. Louis, III..,El Dorado Refining Co., El Dorado. KansEmlenton Refining Co., Emlenton, PaEmpire Refineries, Inc., Bartlesville, OklaFederal Tank Line, 2121 Farmers Bank Bldg., Pittsburg, Pa.. .Fleischmann Transportation Co., 609 Washington St., New

York City, N. Y '• • v ' ' ™Franklin Creek Refining Co., Franklin, PaFreedom Oil Works, Freedom, PaFreeport-Asphalt Co., Freeport, Texas :Frontier Manufacturing Co., North Tonawanda, N. YFruit Growers Express, Washington, D. CGalena-Signal Oil Co. of Texas, 806 Main St., Houston, Texas.

$ 5,832.00

25,800.00

1,528.003,120.00

143,600.00

240.00

144.003,200.00

800.001,000.005,232.00

160.008,800.00

88.001,280.002,720.00

78,400.008,200.00

17,400.0056.00

240.00

1,200.00200.0072.00

21,600.0020,000.0012,000.0014,848.00

248,000.00936.00

12,800.0052,790.005,600.00

176.009,600.00

1,920.00

4,000.0027,610.00

440.00200.0096.00

208.00210.00

12,800.0088.00

61,600.00800.00

3,768.00128.00

1,600.00800.00800.00

46,200.003,20000

$ 1,458.00

6,450.00

382.00

780.00

35,900.00

60.00

36.00800.00200.00250.00

1,308.0040.00

2,200.0022.00

320.00680.00

19,600.002,050.004,350.00

14.0060.00

300.0050.0018.00

5,400.005,000.003,000.003,712.00

62,000.00234.00

3,200.0013,197.501,400.00

44.002,400.00

480.00

1,000.006,902.50

110.0050.0024.0052.0052.50

3,200.0022.00

15,400.00200.00

942.0032.00

400.00200.00200.00

11,550.00800.00

$ 144.40

638.75

37.80

77.25

3,555.15

5.95

3.5579.2019.8024.75

129.503.95

217.852.15

31.7067.35

1,941.00203.00430.80

1.405.95

29.704.951.80

534.75495.15297.10367.60

6,139.8523.15

316.901,306.95

138 654.35

237.65

47.55

99.00683.5510.904.952.355.155.20

316.902.15

1,525.0519.80

93.303.15

39.6019.8019.80

1,143.8079.20

Page 18: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

572 IOWA OFFICIAL KEGISTEB 1927-1928

EQUIPMENT CARS—Continued

Names of CompaniesActual

Value ofCars

800.001.184.00

418.001,264.00

96.0031,200.00

840 00144.00

9.840.00800.00

2,400 00960.00

320.00800.00

5.000 00240.00216.00912.00

16.800.00296.00

6.400.008,400.00

680.00320.00

6,400.00272.00

11,200.00400.00144.00400.00600.00

8,600.0020,400.004,800.003,440.00

21,400.001,572.00

136.00120.00704.00

1,500.00

43,650.00

680.0010,400.00

1,600.0064.00

800.003,920.00

88.00712.00

13,200.0088.00

3,096.00463,800.00

2,900.00600.00264.0064.00

800.00688.00

16.800.001,600.00

16,400.001,600.00

52,000.0096.00

180,000.00

TaxableValue

200296104316.

24.7.800.

210.36.

2,460.200.600.240.

80.200.

1,250.60.54.

228.4,200.

74.1,600.2,100.

170.80.

1,600.68.

2,800.100.36.

100.150.

2,150.5,100.1,200.

860.5,350.

393.

34.30.

176.375.

10,912.

170.2,000.

400.16.

200.980.

22.178.

3,300.22.

774.115,950.

725.150.66.16.

200.172.

4,200.400.

4,100.400.

13,000.24.

45.000.

000050000000000000000000

00000000000000000000

000000000000000000000000000000

00000000

50

0000

0000000000000000

000000000000000000000000000000

Amountof

Tax

19.8029.3010.3531.30

2.35772.4020.803 55

243.6019.8059.4023.75

7.9019.80

123.805.955.35

22.55415.90

7.30158.45207.95

16.857.90

158.456.75

277 309.903.559.90

14.85212.90505.05118.8585.15

529.8038.90

3.352.95

17.4037.15

1,080.65

16.85257.45

39.601.60

19.8097.052.15

17.60326.80

2.15

76.6511,482.50

71.8014.856.551.60

19.8017.00

415.9039.60

406.0039.60

1,287.402.35

4.456.35

General Chemical Co., 40 Rector St., New York, N. YGillespie, L. C. & Sons, 8 Fleteher St., New York City, N. Y...Gillican-Chipley Sales Dept., New Orleans, LaGilliland Oil Co., Box 2065, Tulsa, OklaGlaser Crandell Co., 2006 S. Western Ave., Chicago, 111Globe Oil & Refining Co., Blackwell, OklaGrace, J. H., 20 W. Jackson Blvd., Chicago, 111Great Southern Producing & Refining Co., Shreveport, LaGulf Refining Co., Pittsburg, PaHately Bros., Board of Trade Bldg., Chicago, 111Heinz, H. J. Co., Pittsburg, PaHercules Powder Co., 900 Market St., Wilmington, DelHerf & Frerichs Chemical Co., 1011 Planters Bldg., St. Louis,

MoHighway Oil Refining Corp., P. O. Box 2043, Tulsa, OklaHormel, Geo. A. & Co., Austin, MinnHoward, Oscar R., Tulsa, OkiaHubinger, J. C. Bros. Co., Keokuk, IowaHumble Oil & Refining Co.. 1218 Main St., Houston, Texas. . .Illinois Oil Co., Rock Island, 111 :Imperial Oil. Limited, 445 Christiana St., South Sarnia, OntarioIndependent Oil & Gas Co., Tulsa, OklaIndian Refining, Lawrenceville, 111Interstate Tank Car Corp., 448 Produce Exchange Bldg., New

York City. N. YJap Rose Tank Line, Chicago, 111Johnson Oil Refining Co., 208 South La Salle St., Chicago, I II . .Kansas Oil Refining Co.. 410 W. 4th St., Coffeyville, KansKeith Railway Equipment Co., Chicago, 111Kellogg Products, Inc., 98 Delaware Ave., Buffalo, N. YKendall Refining Co., Bradford, PaLcmont Refining Co., 33 S. Clark St., Chicago, 111Libby, McNeill & Libby Co., Union Stock Yards, Chicago, 111.Liquids Dispatch Line, 2513 S. Robey St., Chicago, 111Live Poultry Transit Co., 431 S. Dearborn St., Chicago, 111Louisiana Oil Refining Corp., Shreveport, LaMagnolia Petroleum Co., Dallas, TexasMarland Refining Co. & Marland Tank Line, Ponca City, Okla.Mather Stock Car Co., Chicago, 111Mathieson Alkali Works, Inc., 250 Park Ave., New York City,

N.YMayer, Oscar & Co., 1241 Sedgwich St., Chicago, 111McMan Oil & Gas Co., Tulsa, OklaMenasha Wooden Ware Co., Menasha, WisMerchants Dispatch, Inc., W. C. Wishart, 466 Lexington Ave.,

New York City, N. YMexican Petroleum Corp., J. S. Wood, 944 St. Charles Ave.,

New Orleans, LaMiller Petroleum Co., P. O. Drawer 1133, Kansas City, Mo....Mineral Point Zinc Co, The New Jersey Zinc Co., 160 Front

St., New York, N. YMinnesota Linseed Oil Co., Minneapolis, MinnMonsanto Chemical Works, St. Louis, MoNational Pipe Line Co., 1404 E. 9th St., Cleveland, OhioNational Zinc Co., Inc., 61 Broadway, New York, N. YNew Orleans Refining Co., Inc , New Orleans, LaNorthern Refrigerator Car, Cudahy, WisOhio Valley Refining Co., Sistersville, W. VaOriental Vegetable Oils Co.. U. S. A , W. R. Grace & Co., 322

Pine St., San Francisco, CalifPacific Fruit Express Co., 65 Market St., San Francisco, Calif.Palace Poultry Car Co., 208 N. Wells St., Chicago, 111Paragon Refining Co., Toledo, OhioPeet Brothers Co., Kansas City, MoPenna Oil Products Refining Co., Warren, PaPennzoil Co., Oil City, PaPhiladelphia Quartz Co., 121 South Third St., Philadelphia, Pa.Phillips Petroleum Co., Bartlesville, OklaPick, A. T., West Bend, WisconsinPierce Pipe Line Co., 420 Olive St., St. Louis, MoProctor & Gamble Transportation, Cincinnati, OhioProducers & Refiners Corp., P. O. Box 1020. Denver, ColoProuty Bowler Soap Co., Des Moines, IowaPure Oil Co., Columbus, Ohio

Page 19: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

TAXABLE VALUATION OF EQUIPMENT CAR COMPANIES 573

EQUIPMENT CARS-Continued

Names of CompaniesActual

Value ofCars

TaxableValue

Amountof

Tax

Quaker City Tank Line, Inc., 410 Chestnut St., Philadelphia,Pa

Rath Packing Co., Waterloo, IowaRed Star Yeast & Products Co., 79-83 Buffalo St., Milwaukee,

Wis.Republic Creosoting Co., Indianapolis, IndRoberts & Oake, Packers, Union Stock Yards, Chicago, 111Rock Island Refining Co., Duncan, OklaRoot Refineries, Inc., Shreveport, LaRotary Gasoline Co., Box 2043, Tulsa, OklaRoxana Petroleum Corp., St. Louis, MoSand Springs Home, Gasoline Dept., Sand Springs, OklaShaffer Oil & Refining Co., 1018 S. Wabash Ave., Chicago, 111.Shell Company of California. 200 Bush St., San Francisco, Calif.Shippers Car Line Corp., 165 Broadway, New York City, N. Y.Shippers Car Line Corp., operating C. K. R. S. Tanks, 165

Broadway, New York City, N. YSimms Oil Co., 10th Floor, Magnolia Bldg., Dallas, TexasSinclair Refining Co., 45 Nassau St., New York City, N. Y. . . .Skelly Oil Co., Tulsa, OklaSloan & Zook Tank Car Co., 101 Main St., Bradford, PaSouthern Carbon Co., 112 W. Fourth St., Williamsport, Pa. . . .Southern Cotton Oil Co., 837 Gravier St., New Orleans, La.. . .Southern Oil Corp., Tulsa, OklaSpeas Manufacturing Co., 2600 Front St., Kansas City, Mo. ..Spencer, Kellogg & Sons, Inc., 98 Delaware Ave., Buffalo, N. Y.Squire Dingee Co., 1918 Elston Ave., Chicago, 111Standard Transit Co., Sharon, PaStaley, A. E. Manufacturing Co., Decatur, IIISwifts Refrigerator Transportation Co., Union Stock Yards,

Chicago, 111Tank Car Service Co., 4554 Broadway, Chicago, 111Taylor, Lowenstein & Co., Mobile, AlaTexas Co., 17 Battery Place, New York, N. YTidal Refining Co., Tidal Bldg., Tulsa, OklaTidal Western Oil Corp., Tidal Bldg., Tulsa, OklaTranscontinental Oil Co., Tulsa, OklaTrinity Cotton Oil, Dallas, TexasTucker, W. H. & Sons, 4554 Broadway. Chicago, IIIUnion Oil Co. of California, Union Oil Bldg., Los Angeles, Calif.Union Refrigerator Transit Co. of Wisconsin, Station C, Green

Bay Road, Milwaukee, WisUnion Tank Car, 21 E. 40th St., New York City, N. YUnited States Industrial Alcohol Co., 110 E. 42nd St., New

York City, N. Y.Universal Portland Cement Co., 210 S. La Salle St., Chicago,

111.Ventura County Railroad Co., Onxard, CalifWentz Oil Corjp., Ponca City, OklaWestern Fruit Express, Munsey Bldg., Washington, D. CWhite Eagle Oil & Refining Co., Kansas City, MoWilhoit Refining Co., E. M. Wilhoit, Springfield, MoWilson Car Lines, 4100 S. Ashland Ave., Chicago, 111Yale Oil Corporation, Yale, Okla

7,000.0014,820.00

78.00160.00120.00464.00

2,320.0064.00

38,720.0072.00

32,400.00184.00

4,640.00

800.0013,600.0051,200.0019,200.00

120.0096 00

248.002,800.001,600.00

10,240.001,600.00

63,200.001,600.00

114,000.00296.00312.00

92,800.0011,072.004,240.00

12,480.0048.00

952.001,280.00

42,600.00166,400.00

1,496.00

56.0088.00

4,000.0021,000.0035,136.00

432.004,283.002,880.00

1,750.003,705.00

19.5040.0030.00

116.00580.00

16.009,680.00

18.008,100.00

46.001,160.00

200.003,400.00

12,800.004,800.00

30.0024.0062.00

700.00460.00

2,500.00400.00

15,800.00400.00

28,500.0074.0078.00

23,200.002,768.001,060.003,120.00

12.00238.00320.00

10,650.0041,600.00

374.00

14.0022.00

1,000.005,250.008,784.00

108.001,070.75

720.00

173.30366.90

1.953.952.95

11.5057.45

1.60958.60

1.80802.15

4.55114.85

19.80336.70

1,267.60475.35

2.952.356.15

69.3039.60

253.5039.60

1,564.6539.60

2,822.357.307.70

2,297.50274.10104.95308.95

1.2023.5531.70

1,054.654,119.65

37.05

1.402.15

99.00519.90869.90

10.70106.0571.30

Totals. $65,498.70

Page 20: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

574 IOWA OFFICIAL REGISTER 1927-1928

1926 A S S E S S M E N T O F E L E C T R T C T R A N S M I S S I O N L I N E S

Name of Companies

Albia Light & Railway CoAllendorf Electric CoAmerican Utilities CorporationAmes-Ontario Transmission LineBeulah Electric CoBigelow, Minnesota. Municipal TransmissionBlue Ridge Electric CoBoone Story Light & Power CoBrechtel. Mulvihill & Reynolds Trans. CoBulgar Valley Electric CoBurnside Electric Light & Power CoCarlson-Giyens Electric CoCase Electric CoCedar Colfax Light Transmission Co. of FondaCentral Iowa Power & Light CoCentral State? Electric CoCitizens El-ctric CoCitizens Gas & Electric Co. of Council BluffsClark, Harry, Private Transmission LineClinton, Davenport & Muscatine Ry. CoClinton Township Electric Service CoCommunity Light & Power CoConcord Electric CoCoon Valley Electric CoCresco Light & Power CoCrooks Light & Power CoDallas County Transmission CoDenmark Telephone & Light LineDes Moines Electric CoDodges Point Transportation CoDodge Township Electrical CoDoran-Nelson Electric CoDubuque Electric CoDuncombe Light & Power CoEagle Grove Farmers Transmission LineEast Center Electric Co. No. 3Eastern Iowa Electric CoEastern Progressive Electric CoEast Lu Verne Light & Power CoElkhart Farmers Electric CoEll Township Rural Electric CoEmmet Township Electric Co *Essex Light & Power CoEvergreen Mutual Electric Light & PowerFarmers Electric CoFarmers Electric CoFarmers Electric CoFarmers Electric CoFarmers Electric Co. Div. "A"Farmers Electric Co. No. 1Farmers Electric Light CoFarmers Electric Light Co. of WolfeFarmers Electric Light & Power CoFarmers Electric Light & Power CoFarmers Electric Light & Power CoFarmers Electric Light & Power Co. of Wall Township.Farmers Electric Line No. 2Farmers Electric Line No. 3Farmers Light & Power CoFarmers Light & Power CoFarmers Mutual Electrical CoFarmers Mutual Light & Power CoFarmers Transmission CoFt. Dodge, Des Moines & Southern R. R. CoFt. Dodge Gas & Electric CoFosdick Electric Service CoFrush, Chas., Light & Power CoGarfield Ridge Electric Line

Mileage

16.5066

123.501.60

11.007 754.18

14.00.50

6.1028.002.005.503.50

579.45447.18

".003.75

.319.00

15.1322.0018.009.00

15.251 84

12.00250.82

4.506.92

.5012.655. 751.004.00

89.435.503.402.752.003.50

.7510.4230.5032.50

8.753.502.004.00

42.2522.0013.7519.503.255.00

14.7512 753.25

63.002.00

18.004.50

10.0028.742.50

12.366-50

TaxableValue

Per Mile

$233.00179.00151.50312.00111.00125.0086.00

118.00112.00127.3085.0090 00

119.00100.00293.00200.00158.00310.00

159.0085.00

135.0088.00

111.0086.00

127.5080.00

138.00405.00

60.00100.00100.00168.00122.0090.0082.65

169.0091.00

115.0088.0087.90

126.0081.0086.00

120.0084.00

106.50142.0065.0088.0095.0090.0089.30

121.00125.0085.0060.0071.50

135.0087.0073.0073.0078.00

481.00247.00159.00117.0085.00

TotalTaxableValue

$ 3,844.50118 15

18,710.25499.20

1,221 00968.75359.50

1.652.0056.00

776.53-2,380.00

180 00654.50350.00

169,778.8589,436.001.106.001,162.50

15.0049.30

765.002,042.551,936.001,998.00

774.001,944 37

147.201,656 00

101,582.10270.00692.0050.00

2,125.20701.5090 00

330.6015,113.67

500.50391.00242 00175.80441.00

60.75896.12

3,660.002,730.00

931 87497 00130 00352.00

4.013.751,980.001.227 852,359.50

406.25425.00885.00911.63438.75

5,481.00146.00

1,314.00351.00

4,810.007,098.80

397.501,446.12

552.50

Page 21: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

1926 ASSESSMENT OF ELECTRIC TRANSMISSION LINES 575

1926 ASSESSMENT OP ELECTRIC TRANSMISSION LINE'S—Continued

Name of Companies MileageTaxableValue

Per Mile

TotalTaxableValue

Gilbert Electric CoGladbrook-Salem Electric CoGrant Township & County LineGreen Mountain Electric Transmission LineHammond, R. E. & A. I. Clow, Private Transmission Co..Hardin Township Electrical CoHarmony Power & Light CoHatch, H. C, Transmission CoHolland Electric Line No. 1Holstein Service CoHorton Township Electric CoIncorporated Town of Larrabee Trans. CoInterstate Power CoIowa City Light & Power CoIowa Electric CoIowa Light, Heat & Power CoIowa Railway & Light CoIowa Service CoIowa Southern Utilities CoIowa Utilities CoIrvine-Dunlavey Electric CoIrvington Light & Power CoJackson & Taylor Townships Light & PowerKanawha Electric Transmission CoKegley Branch Electric CoKeokuk Electric CoKibbey & Nessen Private TransmissionKlocksiem, H. L., Transmission CoLaurens Electric Farm Line No. 2Laurens Eastern Electric Co. No. 3Laurens Electric Farm Line No. 5Laurens Western Electric No. 4L. H. Transmission LineLight & Power Co.. 'Lincoln Center Electric LineLincoln Light & Power CoLundgren Light & Power CoLu Verne Sherman Light CoMarion Electric CoMid Way Transmission LineMingo Farmers Hi LineMinnesota Electric Distributing Co...."Mississippi River Power CoModern Light & Power CoMonroe Electric CoMonroe Light & Power CoMonticello Electric CoMuscatine Lighting CoNapier Electric CoNatural Resource Development CoNew Farmers Transmission LineNorth Cedar Electric CoNortheastern Iowa Power Co...;North Eastern Rural Electric of CollinsNorth East Kalona Electric Co !Northern Light CoNorthern States PowerNorth Glidden Electric LineNorth Jackson Transmission CoNorth Prairie Electric Light CoNorth Star Electric CoNorthwestern Light & Power CoNorthwood-Kensett Electric CoNo Name Rural Transmission LineOak Grove Electric CoOakland Electric Co..Olive Street Transmission LineOtho Light & Power Co.Otranto Transmission LineOwl Electric Light CoPalisades Electric LinePathfinder Transmission Co "Peoples Electric Light & Power CoPeoples Gas & Electric Co

7.5027.006.50

12.32.25

1.5021.0026.634.507.506.00

15.00295.9414.29

814.73623.27708.96553.12914.4415.3524.7515.2513.009.50

10.604.10

.75

4.003.757.507.004.002.00

10.008.25

17.0010.3015.002.50

12.755.50

39.6623.005.001.80

26.4011.4016.006.002.505.25

609.6411.0011.0018.6029.503.50

.753.002.50

212.758.75

.252.002.501.002.503.002.258.501.00

23.5019.85

143.00110.00100.0088.0078.0081.00

167.00163.0097.00

195.00125.00123.00230.00188.00210.00314.00229.50249.00187.50193.0094.00

108.0092.0078.2589.00

199.00106.60

100.0095.0095.0098.00

120.003,750.00

99.00105.0097.00

105.50133.00114.00185.00133.00567.00121.0095.00

173.00693.50276.0097.00

110.50109.00115.00189.0096.00

120.00102.00430.0094.00

118.00118.0099.00

156.50216.00120.00125.00118.0087.00

236.00126.00120.00120.00105.00112.50167.50

1,072.502,970.00

650.001,084.16

19.50121.50

3,507.004,340.69

436.501,462.50

750.001,845.00

68,066.202,686.52

171,093.30195.706.78162,706.30137.726.88171,457.50

2,962.552,326.501,647.001,196.00

743.37943.40815.9079.9520.00

400.00356.25712.50686.00480.00

7,500.00990.00866.25

1,649.001,086.651,995.00

285.002,358.75

731.5022,487.222,783.00

475.00311.40

18,308.403,146.401,552.00

663.00272.50603.75

115,221.961,056.001,320 001,897.20

12,685.00329.0088.50

354.00247.50

33,295.371,890.00

30.00250.00295.0087.00

590.00378.00270.00

1,020.00105.00

2,643.753,324.87

Page 22: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

576 IOWA OFFICIAL {REGISTER 1927-1928

1926 ASSESSMENT OP ELECTRIC TRANSMISSION L I N E S — C o n t i n u e d

Name of Companies MileageTaxableValue

Per Mile

TotalTaxableValue

Peoples Light CoPerry-Clark Electric CoPetereon & Carlson Transmission LinePike Side Electric CoPlains Light & Power CoPrairie Flower Light & Power Association..Private Line, Peter AxonPrivate Line, J. S. DolquistPrivate Line, Win. GlawePrivate Line, Catherine LarrisonPrivate Line of Mongan & WaddellPrivate Line, Chas. NelsonPrivate Line, Gust PetersonPrivate Line, Chas. F. BeekmanPrivate Transmission Line of Sac CoRaymond Electrical CoRed Ball High Line CoRich Point Power & Electric CoRiverside Electric CoScandia Coal CoScott-Haward Electric CoSherman Electric CoShiloh Electric LineSloan Service

• South Cedar Electric CoSouth Dayton Light & Power CoSouth East Junction Light & Power CoSouth Fairfax Electric Power CoSouth Kossuth Electric CoSouth Lighting CoSouthwest Richmond Electric CoSpencer Farmers Line (South Trans. Line)..Star Electric CoTarkio Electric & Water CoThree Rivers Light & Power CoTown of Aurelia Transmission CoTown of ClareTown of Orient Transmission LineTown of Paton Transmission LineTri States Power CorporationTri States Utilities CoTruesdale Transmission LineVan Buren Light & Power CoWapsie & Goshen Electric Light & Power..Washington Electric CoWebster Transmission CoWever Electric Transmission Co.Wheeler, E. G., Private Transmission Line.White City Way Transmission CoWhite Pole Transmission LineWilson Way Transmission CoWinterset Country ClubWolf Creek Valley Electric Co

3.7413.62

1.258.566.501.501.00

.50

.421.25

1.006.001.008.50

. 19.502.004.003.007.50

15.005.259.507.75

12.006.872.263.502.40

20.004.50

87.85.50

11.257.804.00

46.75119.03

5.0039.00

2.251.331.751.252.001.50

1.50.50

14.50

229.00113.00

110.00109.70115.0090.00113.00

104.00100.0090.00109.00

106.00120.00130.00105.00126.00150.00100.00100.00110.00175.00100.00125.00107.00140.0090.00117.00104.50110.00125.00119.00216.00122.00140.00165.00108.00191.00145.6591.65180.00115.00132.0085.00410.40100.00113.00

490.00126.40108.00

856.461,539.05

15.00137.50939.03747.50135.00113.0025.0052.0042.00112.5071.9450.00106.00720.00130.00892.50

2,457.00300.00400.00300.00825.00

2,625.00525.00

1,187.50829.25

1,680.00618.30264.42365.75264.00

2,500.00535.50

18,975.6061.00

1,575.001,287.00432.00

8,929.2517,336.72

458.257,020.00258.75175.56148.75513.00200.00169.5010.00

735.0063.20

1,566.00

Totals. 8,039.88 $1,739,579.97

Page 23: STATE EXECUTIVE DEPARTMENT · STATE EXECUTIVE DEPARTMENT 143 EVERT LEON JONES, President of Buena Vista College, Storm Lake. Term ex-pires July 1, 1929. ERMA LI. KROUT, County Superintendent

ASSESSMENTS OF TELEPHONE AND TELEGEAPH COS. 577

ASSESSMENTS OF TELEPHONE AND TELEGfeAPH COMPANIES

1926 T E L E G R A P H A S S E S S M E N T

Name of CompaniesMiles

ofLine

TaxableValue

Per Mile

TotalTaxable

Value

American District Telegraph CoChicago, Burlington & Quincy R. R. Telegraph LinesChicago Great Western Telegraph CoMason City & Ft. Dodge Railroad Telegraph Lines..Postal Telegraph Co. of IowaWestern Union Telegraph Co

Telegraph mileage

23,0001,365.038

22.520244.420

1,303.9207,235.042

10,193.940

768.0075.0040.0050.0090.00

180.00

17,664.00102,377.89

900.8012,221.00

117,352.801,302,307.56

1,552,824.01

TOLL L I N E S

T o t a l C o m m e r c i a l Tol l L ine T e l e p h o n e Mi leage 1,241.81A g g r e g a t e T a x a b l e V a l u e of C o m m e r c i a l Tol l L i n e s $473,024.75

E X C H A N G E S

Total Exchange Mileage 649.38Total Taxable Value of Exchanges $397,731.79

MIXED TELEPHONE COMPANIES—INCLUDING EXCHANGES, TOLLAND RURAL TELEPHONE LINES

Total Pole Mileage ' 55,851.19Total Taxable Value $5,411,489.89

RURAL TELEPHONE COMPANIES

Total Pole Mileage 24,376.52Total Taxable Value .' $228,793.64

RECAPITULATION—TELEGRAPH AND TELEPHONE COMPANIES

Telegraph LinesToll LinesExchangesMixedRurals

Totals

PoleMileage

10,193.941,241.81

649.3855,851.1924,376.52

92,312.84

TotalTaxableValue

% 1,552,824.01473,024.75397,731". 79

5,411,489.89228,793.64

S 8,063,864.08