Watch for exciting changes!

Transcription

Watch for exciting changes!
APRIL 2015
www.equinemonthly.com
Watch for
exciting changes!
HORSEN AROUND
IS CHANGING HANDS
ON THE INSIDE
A Saddle Club’s Early
Beginnings
Western Dressage Mathematics Of The
Dressage Ring
Hippotherapy Treatment
For Brain Injuries
Minnesota Horse Expo
April 24-26
MN State Fairgrounds
Don’t Be Tricked By The
Material Participation Test
When Doing Your Taxes
All Breeds & Disciplines Magazine • Upper Midwest Region
APRIL 2015
4
A Saddle Club’s
Early Beginnings
6
Western Dressage
Mathematics of the Dressage Ring
Lynn Palm - www.lynnpalm.com
7
Nature’s Edge Therapy Center
Hippotherapy
www.naturesedgetherapycenter.org
11
Minnesota Horse Expo
Draft Teams, Rodeo Action & More
www.mnhorseexpo.org
12
The Material Participation Test
Can Trick Tax Payers
John Alan Cohan, Attorney - www.johnalancohan.com
EQUINE MONTHLY, LLC
New Publishers
Chris Grambort & Dawn Jamiska
PO Box 217
Osseo, Wisconsin 54758
715-695-3976
www.equinemonthly.com
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ADVERTISER INDEX
Arena Trailer Sales . . . . . . . . . . . . . .2
MN Trail Riding Association . . . . .10
Becka Beads . . . . . . . . . . . . . . . . . .4
Palm Partnership Training . . . . . . . .6
Bureau of Land Management . . . .15
Pasture Perfect/Delong Co . . . . . .14
Farnam . . . . . . . . . . . . . . . . . . .8 & 9
Ritchie Waterers . . . . . . . . . . . . . .10
Harwood Trenching . . . . . . . . . . .10
Rockin S Ranch . . . . . . . . . . . . . . . .5
J&B Western Store . . . . . . . . . . . . .3
Schatzlein Saddle Shop . . . . . . . . .12
Jackson Livestock Exchange . . . . . .7
Service Directory . . . . . . . . . . . . . .14
Kfence . . . . . . . . . . . . . . . . . . . . . .6
- Bjerga Feed Store
Marth Wood Products . . . . . . . . . .7
- Reichert Saddlery & Farm Supply
Midwest Cremation Service . . . . .14
Twin Cities Horse Sales . . . . . . . . .13
Minnesota Horse Expo . . . . . . . . .16
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Horsen Around Magazine
April 2015
3
A first in a Series
A SADDLE CLUB’S EARLY BEGINNINGS
People have relationships in many ways, some
being with one another, horses, or time. Of
course our relationship with time most consider intangible because we cannot touch or
call it a possession. Regardless we consider
these aspects of time in our lives accomplishments, or events that have passed through our
lives and have formed who we are considered
today. As people hustle through their own life
fifteen to twenty years can go by without batting an eye as to what has passed before them.
When we stop to consider one hundred to one
hundred and fifty years in the past we may
ponder to see what was, an if we may have
any heritage or history with this past. It is at
this point that we start to take notice as to how
our lives have been shaped and the traditions
that have been carried along by time.
There is an Equestrian Saddle club that is
working to maintain their foothold in history
and dates as far back as the 1850’s. The Eau
Claire Bit and Spur Club’s roots are tied with
prominent figures that help shape the local
lumber barring area as to what it stands for
today.
Located in the center of historic Native American lands in central Wisconsin the Eau Claire
Bit and Spur Club is
rich in history. It
could be an argument that the pinnacle of change came
early in the 1800’s as
the move from horseback as the main
means of transportation to alternatives,
such as the riverboat,
Captain WIlliam Wilson
which allowed further, quicker, and more direct modes of transportation up and down rivers such as the
Chippewa and the Mississippi. As these early
pioneers traveled the rivers and crossed the
prairie lands into this area and attempted to
change the land from wild to semi wild to seek
a better life, agriculture began to mechanize.
The use of the horse dwindled, but the love
and respect for the horse still remained and
gradually changed from purely agricultural related to pleasure and recreational use. The status of the horse started to become a symbol in
this central area as horse loving people started
to gather for organized horse riding and carriage driving events where space was limited.
The early pioneers of the Elk Lake area where
the Eau Claire Bit and Spur Club is currently
located is still somewhat of a mystery. The
northern half of Wisconsin had mature forest
and speculators such William Wilson could see
the possibilities of this northern area for development for a wealth in Lumber. In William’s
travels north he found a mill that was partially
for sale by David Black in the 1840’s. With not
enough money to
make the purchase
he returned home to
learn of John (Holly)
Knapp who had acquired an inheritance. An agreement
was made and Wilson and Knapp traveled to Menomonie
to secure half ownerJohn Holly Knapp
ship of this business.
The name of the mill soon became known as
the Black and Knapp Company.
Wilson never attached his name to the business
because he was in debt, although Wilson’s financial obligations may have been a concern
he was credited as the founder and builder of
the many changes in company names. Upon
the death of David Black, Wilson and Knapp
acquired the remaining half of the business. To
keep moving forward Wilson and Knapp acquired an investor in 1853, a successful banker
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April 2015
Horsen Around Magazine
from Dubuque Iowa, Henry Stout. The Lumber
Company which then became known as the
Knapp Stout Company. Because of the massive
amounts of timber the lumbering industry was
bringing into the area Sawmills were a crucial
aspect of the economy. Andrew Tainter
who came to the area
in 1847 partnered
with the Blios Hurd
sawmill. His role
was cutting logs and
getting them to the
mill. Due to his accumulated wealth
and investments over
Andrew Tainter
the years he purchased Oaklawn Stock Farm on the east edge
of Menomonie where he invested in trotting
horses and other livestock.
One of the original houses still exists today at
the south end of the industrial park in
Menomonie.The four partners accumulated
many acres of land over the next fifty years
that included forest and agricultural properties. In the current location of the Eau Claire
Bit and Spur Club in Elk Lake Wilson bought
over 400 acres of land after his brother past
away.
During the 1870’s changes in the Lumbering
business started to begin and the partners
started to sell 275,000 acres of acquired land
and other challenges set in as well, such as
fires, competition from other companies and
lack of log supply. The age of the founders was
a suspect as well for the closing of the doors by
the 1900’s.
Children of these business men were not interested in taking over any aspect of the established business, but one of William Wilson
daughters who was born in 1834 in Monroeton, Pennsylvania and lived most of her young
life in Menomonie
WI. At the Beginning
of the Civil war Eliza
watched union soldiers and military
supplies paraded
through Menomonie
on their way to war.
Being determined
she wanted to be
part of the war and
Eliza Wilson
with her family’s
blessings she joined
the Union Army. In 1861 she served as a nurse
and rode in parades to minister to wounded
troops. It was noted that she was an excellent
www.equinemonthly.com
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horse person as she rode her thoroughbred
horses and dressed in a brown Turkish uniform. She was attached to the fifth regiment
who fought against Robert E. Lee in Richmond
Virginia. A wounded soldier once noted that
she seems to bring sunshine with her everywhere she goes. At the end of the war in 1865
Eliza returned home to Menomonie WI. Holding the rank of honorary daughter of the fifth
regiment.
In 1876 her uncle Robert Wilson was killed in
an accident at Elk Creek in a mill he purchased
from Somermeyer Brothers from Eau Claire in
1871. With this death William Wilson bought
both of his brother mortgages north and south
of Elk Lake and soon after the purchases
William appointed Eliza manager of the all acquired property in that area
Although there were several setbacks Eliza
was determined to develop the area around
Elk Lake and hired William Bartlett an architect who was acquainted with this area. She
built a Stagecoach house, boarding house,
barn, a gristmill, and a dam. She operated the
gristmill and served over 150 customers
throughout the Elk Lake area. In 1882 Eliza received the remainder of the Knapp Stout
acreage in the town of union. She went on to
raise cattle, hogs and was known for her quality horses as they were noted to have the finest
www.equinemonthly.com
bloodlines in the area. In 1877 her father built
her a home and barn and through the years
had an active social life with many visitors that
included Susan B Anthony. On October 23,
1902 Eliza passed away at a friend’s home
from a heart attack. She is largely remembered
for her role in the civil war and her work in the
woman’s suffrage movement. For the Bit and
Spur Club it is ironic and yet an honor that this
equestrian club has come to be located on the
property of this civil war heroine who also became an equestrian icon of the era. She accomplished much and laid a horse loving,
equestrian legacy foundation for us to follow
today. The
Bit and
Spur Club
respectfully carries on and
preserves
the tradition on the
land where
this legacy
began, still
dedicated
to horses
and the
equestrian
legacy.
Please follow our upcoming issues for continued history regarding this clubs horse involvement with the civil war and early foundations
of horseshow development at the Bit and Spur
Saddle Club.
A heart felt appreciation to the owner of the
Eliza Wilson boarding house and Stagecoach
stop on Elk Lake, John Spares and to Mr. and
Mrs. Merle Jain, Gloria Bloom, Fred Belly and
Peetee, Dave and Roxie Stewart, Janice Brown,
Susan J Makki and Gordon Petschaw for their
contributions.
Oaklawn Stock Farm
Horsen Around Magazine
April 2015
5
PALM PARTNERSHIP TRAINING™ Building a Partnership with your Horse
WESTERN DRESSAGE: MATHEMATICS OF THE DRESSAGE RING
By Lynn Palm
You might have
thought you left math
behind once you finished school. Not quite!
I’ve found that the
“mathematics” of the
dressage ring make riding with accuracy so
much fun and also
build your skills as a
rider so I want to share some tips that I’ve found helpful.
I will use the “math” with the size of dressage ring
that is most commonly used, which is 20 meters by 60
meters.
First, as Americans we have to know that 1 meter
equals 3’3”. I use the 3-foot measurement to make it
easier. (Those extra 3 inches don’t make that much of
a difference when you are riding within the arena and
doing figures.)
The lines that are defined are the Short Side (width
and only has letter A & C), and is 20 meters or 66’.
Also the Long Side (length which has 5 letters), is the
60 meters or 198’.
Along with the defined lines, there are also some
imaginary lines in the arena, starting with the center
line from A to C dividing the length of the arena.
There are several imaginary letters on the center line,
with X being the first you’ll learn. X is the center of
the center line and also the center of the middle of the
width within in the imaginary line from E & B.
There are two imaginary quarter lines. Each quarter
line defines the distant half way between the long side
of the arena and the center line. This imaginary line
runs the length of the arena on each side of the center
line.
There are also imaginary lines within each distance of
the length of the arena at each set of letters; meaning
there are imaginary lines between K & F; V & P; E &
B; S & R; and H & M.
Math of the center line: it divides 10 meters on each
side of the center line.
Math between the letters on the long side: there are always 6 meters from the first letter from the 4 corners
of the arena. Then there are 12 meters dividing each
other letter on the long side of the ring. These are the
basics of what you need to know to ride your side figures with the correct size and with accuracy.
In your first levels—Introductory and Basic in Western Dressage—you have
to learn to do figures
such as a 20 meter circle.
Let’s ride one at A, which
is in either level.
You have 6 meters from
the corner, or the short
side line with A. There
are 12 meters at the
imaginary line of K & F.
That equals 18 meters. To
ride an accurate 20 meter
circle, you have to make
it 2 meters bigger, past
the imaginary line of K &
F or approximately 6 feet.
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April 2015
Horsen Around Magazine
The size should mark the 6 feet larger at the first half
circle on the center line. This is doing the “math” to
ride with accuracy.
Start and finish any figure or transition when your
horse’s shoulder or your leg meets the letter, near the
rail.
I can’t recommend highly enough the Dressage Illustrated books for the various levels. I use them all the
time myself. They have so much valuable and necessary information about all the levels and tests, which
you can use as your guideline to learn figures, transitions, and where to “do the math” within the size of
the figures. These Western Dressage level books all
have laminated pages, making it convenient to take
them to the barn.
I always tell riders to learn to ride figures first and
then the whole test. The best way to do this is to walk
the figures on the ground without your horse. You
have to use your vision to find the correct distance
and where to go. Once you feel confident, then mount
up and walk the figures with your horse before you
move on to a jog. And of course, any lope is the most
difficult and should only be done when you can do
the correct size of any figure at the walk and trot first.
Understanding the “math” of the dressage ring gives
you a plan to have a perfect practice with your horse.
We love to share our dressage backgrounds and
knowledge with you and would love to have you
come ride with us. You can join us at our farm in
Ocala, Florida, or at one of our Ride Well Clinics on
our USA Tour at a location near you.
If you would like to train with Lynn & Cyril at home with Western Dressage, take advantage of the following supportive training
materials: Books: Head To Toe Horsemanship Western Dressage—A Guide to Take You to Your First Show; A Rider Guide to
Real Collection. DVDs:“Dressage Principles for the Western
Horse & Rider”Volume 1 Parts 1-5;“Dressage Principles for the
Western & English Horse & Rider”Volume 2,Parts 1-3;“Let Your
Horse Be Your Teacher”Parts 1&2.
For more information on these training materials and more,
as well as clinics, please visit www.lynnpalm.com or
call us at 800-503-2824.
www.equinemonthly.com
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Treating Autism, Cerebral Palsy & Brain Injury
HIPPOTHERAPY
Is Part of an Intensive Treatment Program Used to
Achieve Significant Progress for Independent Living
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During Hippotherapy sessions the patient can be placed in a variety of positions, each one targeting specific
cognitive and physical systems. The movement of a horse with a patient in a forward sit-astride position
produces responses in the patient that approximate normal human movement of the pelvis while walking.
Rice Lake, WI: Nature’s Edge Therapy Center, a unique therapy center on a 65-acre
ranch, incorporates Hippotherapy as a significant part of medical treatment. "Hippotherapy" refers to a medical treatment strategy using the movement of the horse
to promote neuro-physiological change. Hippotherapy is not a method to teach riding; it is “treatment with the help of a horse,” utilizing the horse’s variable, rhythmic
and repetitive movement.
Occupational, physical and speech therapists use the horse as a treatment tool to improve posture, strength, balance, equilibrium reactions, coordination and communication. Our therapists have had extensive training and Becky Payne, director and
speech language pathologist at Nature’s Edge, is a clinical specialist in Hippotherapy.
Conditions for which Hippotherapy is indicated include autism spectrum disorders,
cerebral palsy, developmental delay and traumatic brain injury, among others.
Nature’s Edge Therapy Center provides intensive therapy through its Diane’s House
treatment program, where families can stay onsite for visits of up to one week. Visit
our website at www.naturesedgetherapycenter.org or call 715.859.6670 for more information. Nature’s Edge welcomes referrals.
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Horsen Around Magazine
April 2015
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April 2015
Horsen Around Magazine
www.equinemonthly.com
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April 2015
Horsen Around Magazine
www.equinemonthly.com
Draft Horse Teams,
Rodeo Action, Vendor Booths,
Clinician Demonstrations:
All this and more at
rd
33 Minnesota Horse Expo
At the 2015 Minnesota Horse Expo see nineteen draft teams representing a variety of draft
breeds pulling vintage horse drawn machinery
dating from the early 1900’s to modern day.
The Draft Horse and Equipment presentations
by members of the Northern Minnesota Draft
Horse Association and the Minnesota Horse
Breeders Association will be held in the AgStar
Arena on Friday and Saturday afternoons from
1:30-3:30pm. Horses and equipment will be on
display before and after the presentation each
day with representatives from both groups
ready to answer questions.
In addition to the draft horses, light horse and
pony breeds will be well represented in the
Horse Barn stalls and in the daily Parade of
Breeds at Noon in the Coliseum. Over fifty
breeds are expected to participate in the 2015
MN Horse Expo with many doing Breed
Demonstrations in the Coliseum Friday and
Saturday afternoons. Expo-goers are encouraged to enjoy the free horse, pony and wagon
rides provided all three days during Expo. The
horse and pony rides are in the Sheep Barn
from 9am to 7pm Friday and Saturday, from
9am to 5pm on Sunday. The wagon rides move
up and down Judson Avenue all day from 9am
to 8pm Friday and Saturday; from 9am to 5pm
on Sunday.
RAM PRCA Rodeo returns to the Coliseum
each day of Expo; Friday and Saturday at 7pm
and Sunday for a matinee performance starting
at 3pm. Expect a full slate of seven action
packed rodeo events plus entertainment starring John Harrison, PRCA trick rider, roper
and barrelman. Rodeo tickets are in addition
to the Expo admission and can be purchased
during Expo at the Coliseum Box Office or in
advance at www.mnhorseexpo.org.
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Hundreds of vendors set up shop in the Cattle
Barn, the Coliseum Concourse, the Dairy
Building, the CHS Building, and the Sheep and
Poultry Barns as well as outdoors along the
streets at the Minnesota Horse Expo. Most
things horses and their owners/riders need or
want can be found at Expo - often with suppliers offering their best competitive pricing.
Shop and compare all in one place for a great
variety of equine related merchandise and information.
Close to the Dairy Barn, site of the popular
Minnesota 4-H Horse Association Tack and
Clothing Consignment Sale, will be a new feature to check out in 2015: the Used Trailer Lot.
Applications are being taken right now by
Glen Eaton, Exhibit Director, for the limited
number of available spots for individuals who
have a horse trailer to sell. Call Glen at 952356-2090 for all the Used Trailer Lot details. For
Tack and Clothing Sale consigning info, visit
www.mnhorseexpo.org or call 320-355-2142.
Clinicians coming to MN Horse Expo 2015 include Craig Cameron, Pat Parelli, Jec Aristotle
Ballou and Shawna Karrasch. For over three
decades Hall of Fame Horseman and one of
the original clinicians, Craig Cameron has
made teaching horsemanship an art form that
is practical and easy to understand for horse
and rider. His sought after style is seen weekly
on his award winning RFDTV Show ‘Ride
Smart’ where he reaches countless horse enthusiasts helping them to understand how to
work in a gentle way for positive results with
their horses. Pat Parelli is the creator of the
term Natural Horsemanship. Since his first
seminar in 1982,Pat has presented his philosophy of love, language and leadership to over
one million people. Jec Aristotle Ballou is a
leader in the field of equine fitness and exercise
physiology. Best known as the author of topselling book 101 Dressage Exercises for Horse
and Rider, she also wrote Equine Fitness and
the new book 101 Western Dressage Exercises.
She has developed equine athletes for disciplines as diverse as endurance racing and competitive dressage. Her articles have appeared
in nearly every major equestrian journal in
Horsen Around Magazine
North America. With the encouragement of
Tom Dorrance , Shawna Karrasch began introducing positive reinforcement/reward based
training to the equestrian world in 1994. She
travels the world teaching people how to incorporate the proven training principles into
their current training program, addressing
everyday issues. Shawna and her work have
been featured on Animal Planet, Bud Sports,
ESPN and Spruce Meadows Television. She
also does guest lecturing at vet schools and
universities across the country….Canada too.
Educational presentations are scheduled
throughout the three days of Expo in the Coliseum, AgStar Arena and DNR Building. Watch
polo, mounted shooting and cutting horse
demonstrations. Hear talks about rehabilitation using horses, principles of equine dentistry, establishing pastures, feeding horses and
much more. The full schedule is available at
www. mnhorseexpo.org.
Enjoy live country music at the MN Horse
Expo Friday and Saturday with Cindy-Jo
Schloer and the Dirt Road Dixie Band from
6:30pm to 10:30pm. Cindy-Jo auditioned for
American Idol in Minneapolis last summer
and received a golden ticket. Fronted by the
powerful vocals of Cindy Jo, Dirt Road Dixie is
a four piece country group that has been turning heads since they came onto the MN scene.
Playing their own blend of high energy modern country music, their show is a mix of modern and classic hit songs.
2015 Minnesota Horse Expo gates open at
8:30am April 24-26. Daily Expo admission is
$10 for ages 13-61; $6 for ages 6-12 and 62-over;
FREE for ages 5 and under. Parking in the MN
State Far lots is free. Rodeo admission is in addition to Expo admission and ranges from $12
for box seats to $8, $6 and $4 depending on
seating section. Vendor contract, building layouts, and maps as well as volunteer opportunity info, sponsorship, show program
advertising information and more is available
at www.mnhorseexpo.org or by calling 952922-8666.
April 2015
11
The
MATERIAL PARTICIPATION TEST
Can Trick Taxpayers
By John Alan Cohan
Attorney at Law
This usually happens in the context of ventures that involve a partnership or joint venture. For instance, Joseph Machado of Long
Beach, California, entered into the LB Partnership with four other partners to purchase
a broodmare named La Barbara. One partner was the managing partner and was responsible for maintaining the books and
records of the partnership and for paying all
expenses. The partnership made decisions
by majority vote of all six partners. The
broodmare was bred to a number of stallions, but the partnership generated losses
over a period of 7 years. The Tax Court denied Mr. Machado the right
to write off these losses against his income
from a trucking business he owned because
it held he did not materially participate in
the partnership. Accordingly, his losses were
limited by the passive income rules of Section 469 of the IRS Code and could not be
used to offset his non-passive income.
This case illustrates the importance of obtaining advance legal guidance whenever
you enter into a partnership if you intend to
write off possible losses against non-passive
income sources. The material participation
test is something you must plan on meeting
and complying with, and is not something
to be treated lightly. As a general rule, a taxpayer will be regarded as materially participating in a partnership if he is involved in
the operation of the activity on a “regular,
continuous, and substantial” basis. forming other tasks and decision-making
functions. But it is imperative that records
be kept to reflect the number of hours involved, and the number must be l00 or more
hours per year. What does that mean? A threshold requirement for meeting this test is that the taxpayer has participated in the activity for
more than l00 hours during each taxable
year. A taxpayer can establish the extent of
his participation by any reasonable means
including “the identification of services performed over a period of time and the approximate number of hours spent
performing such services during such period, based on appointment books, calendars, or narrative summaries.” But in the
case of Mr. Machado, the only evidence he
presented at trial regarding participation in
the partnership was his uncorroborated testimony that he spent hundreds of hours researching potential stallions to breed with
La Barbara, and a calendar log that reflected
l5 entries for phone calls he made relating to
the partnership. Even with that meager evidence, the number of hours shown was less
than l00 hours per year.
In my opinion, the material participation
test does not apply to ordinary stallion syndications, which are not partnerships in the
technical sense, but instead are co-ownership entities where each owner has a fractional interest in the stallion. Still, the IRS
has been known to challenge taxpayers on
the material participation test in these contexts. I think part of the reason is that some
revenue agents are confused as to the application of this provision of tax law. It is important to keep in mind that the material participation test is supplemental
to the overall IRS Regulations concerning
the objective intention to make a profit.
Even if you can prove material participation
in a horse activity, the IRS could still find the
venture was merely a hobby by arguing that
you do not have the overall intention to be
engaged in a trade or business for profit or
that there are other elements, such as recreation, lack of reliance on experts, or insufficient showing of the amount of time
expended in the venture – to satisfy IRS
Regulations on the subject.
The kind of activities that a taxpayer should
be able to document during each year may
include the following: consulting with advisers, other breeders and veterinarians, attending horse shows, horse sales, or races,
seeing horses being worked, keeping business records, discussing matters with one’s
spouse and other partners, implementing or
formulating business plans and revising
them, reviewing finances, making cost projections, making disbursements, speaking
with vendors on the telephone or in person,
talking to potential customers, grooming
horses and tending to the physical labor that
is part of proper animal husbandry, and per-
[John Alan Cohan is a lawyer who has
served the horse industry since l98l. He
serves clients in all 50 states, and can be
reached at: (3l0) 278-0203 or by e-mail
at [email protected]. His website
is www.JohnAlanCohan.com.]
SALE
AT EXPO
Supplying the Horse and Rider Since 1907
ON SALE AT EXPO
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SAXON - Paddock, Field, Dress Boots
THE MOUNTAIN T-Shirt Ladies/Kids Clearance and more
Park Free in our new lot
West side of building/alley
413 West Lake Street, Mpls, MN
612-825-2459 • 800-315-3503
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Visit our Ex
Booth C100 po
-C10
in Coliseum 1
Mon-Fri 9:30am-6pm
Thurs till 8pm • Sat till 5pm
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Horsen Around Magazine
April 2015
13
SERVICE DIRECTORY
FEED &
SUPPLIES
FULL
SERVICE
WESTERN
STORE
CLASSIFIEDS
HORSES FOR SALE
ROPE HORSES FOR SALE
ROPE HORSE. Jasper – Quiet, palomino
used in PRCA as calf horse. Would make
excellent breakaway horse or good high
school rodeo horse. I roped a 2.1 on him;
my son roped a 1.9-second run on him.
14
April 2015
Scores well in box, runs and will give you
a shot. Asking $4,000. David Slipka,
Rockin S Ranch (cell) 612-919-3559,
(office) 651-408-8508, email
[email protected] or
Rockinsranchds.com slipka 4/tfn
Horsen Around Magazine
www.equinemonthly.com
www.equinemonthly.com
Horsen Around Magazine
April 2015
15