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^ '' ' ' I BY HUGH WILSON. ABBEVILLE, S. C~ WEDNESDAY, FEBRUARY 22, 1893. ESTABLISHED 1844 |^ What Ik Heaven ? What" Is heaven?'' I aski <1 a little child: "All joy and in her inin.cct.co she trailed. I asked the agod with her care opuressod: "All guttering o'er, oh! heaven at last is rest." I asked the nrtlst who adored h'? art; ' Heaven Is all beauty," spoke his raptured h.-art. I asked the poet with his soul afire: " '1 is glory, glory,' and he struck his lyre. I asked the Christian, wriiine his release. A halo round him low he murmt-itd "I'oace." S'i all may look with hopeful eyes above? 'l is beauty, glory, joy, rest, pence, and love. JUST TAXES MOST BE PAID. BUT RECEIVERS ARE NOT ALLOWED TO PAY TAXES WHICH THEY BELIEVE TO BE UNLAWFUL. The Sheriff ia Authorized by Law to Seize Only Sufficient Personal Property to Pay the Taxes - When He Seizes Ton Times that Amount He Exceeds His Authority?He Cannot Seize the Property of One Man to Pay Another's Taxes. ? The Collection of Taxe* is the Mover* elgn Right of the State?But the ConrtN Will Protect the Receiver lu Refuging to Pay I'njiiMt and Exceptive T?xe*. News and Courier. There was an ominous feeling in the atmosphere around the United Slates Court House > esterday when all the steam whistles along the water ftontshrlekedoutthetiour of noon. The handsome marble hall of Justice was t??i ? miuAullunannc a?H /?f oil enrtu J11ICU UJ a uiiQunimuwM- M.. ^w.?? and conditions of men. In the inner circle, reserved for the lawyers and the Jurors, were representatives of the legal fraternity Id considerable numbers. Speaker Ira B. Jones was there representing the county officials, who had evidently been led into trouble by that 1 fateful confidential circular. Lawyer Burke <? Lord, who had aided the Speaker In conducting the very able defence of the dlstln' KUisbed reclplentsof the confidential circular, were there. Mr. J. W. Barnwell came In early, looking confident, and Ex-Judge Cothran also had a seat alongside Superintendent ' Bunch" McBee of the Richmond and Danville Railroad. Receiver Chamberlain sat grave and silent, nn Interested listener, on the right hnud of the table. The sheriffs and county treasurers who furnished the piece de resistance, so in sneak, of the drama on which the curtain was raised on Mondny last, ?at together Inside the l-ar near the east wall of the building, and chatted pleasantly with a number of gentlemen. old acqualnUuces and pleasant new acquaintances, which they had made since their forced residence In the Nice of America. Quite a number of business men occupied seuts within the bar. while the space ouuide 1 he rail was miscellaneously occupied by persons of various shades of politics and business. ENTER THE COUKT. It was only a few moments after noon when the lusty voice of Court Crier Jim Youug was heard shouting, "Mxke way for the honorable rourt," and euter the Court. Judges GofT and Slmonton, both in their silken Judicial robes, preceded by CMef Deputy Marsnal Hendricks and followed by Clerk J. E. Hagoo i. The Court was seated and lor a moment or TWO t& uailJ-iiKt; bum mods ^ci vtiuru inc mhii, broken only now nod theu by tbe puffing and cougulng of a mud machine at work in the dock at Union wharf and the occasional cry of the "sea crab" lady as she wended her way down Market srteet with her tray of boiled i rubs balanced on her turban. No time was lost In the proceedings. Judge Goff, who held the MSS in bis hand, opened one of tbe official packages and began, very I distinctly to read tbe tltleaof the case, taking i that of the South Carolina Railway first and reading the opinion. This was as follows: 1 This In the Law. Ex parte P. H. Chamberlain, receiver. petitioner,etc: Under an orderof this Court, tiled on the 5th day of December, 1889, in a cause ' whltbln its Jurisdiction, Bouud vsSoutb Caro- ' olina Railway CompHuy, et nl. D. H. Chamberlain, the petitioner wa< appointed receiver of the South Carolina Hallway Company. By i this order all of the property of the railway company came and remained in the custody of tbe Court, protected by injunction aud was placed In tbe care and management of the receiver as the organ and agent of the Court. Tbe petition sets Jortb that tbe possession thus confined to him has been disturbed and that M. V. Tyler, sheriff of Aiken County lias distrained and has taken possession ot a train of fourteen freight cars in the custody and control of such receiver. That of these Jourteen cars hve belong to the receiver and nine belong to roads outside of this State, but for ' tbe purpose of Inter-State commerce were in the care of the recei vjer as such. That eight of them are laden with merchandise belonging to private persons In this State in the j hands of tbe receiver as a common carrier. , That the property in the custody of Court and ; in the hands of Its receiver lias been assessed 1 for taxation. mm mm a!?sessmeni was illegal and void because of excessive valuation and discrimination. That the receiver had tendered and paid the full sum undoubtedly due on lawful assc-snient and that there remained unpaid In the county of Aiken the Hum of twelve hundred and fifteen 4-100 dollars, being the e.xctss which Is Illegal and void. That for this sum of 81.215 04 dollars acd costs the said Tyler, under a distraining execution Issued by Matt Mitchell, county treasurer, had seised and detained the personal property aforementioned, worth in the aggregate ten thousand dollars, a large p irt of ' It being the property of third persons lu the care of the receiver uud In his custody as common carrier. The petition prays the protection of the Court. L Upon hearing the petition a rule to show r cause was issued and served un the said M, V. Tyler, with the usual restraining order. No attention or obedience whatever was paid to the restraining order. lie has filed his return Justifying his action and has not released or offered to release any p>>r? of the propertj detained, although the copy of me pel it Ion served on him stated the lac: ss.t forth above. The bare statement that pioperty of the value of nearly 310,000 has been distrained to pay 81,215 04, and that much of it belongs to third parties in no sense lesponslble for the tax. even If It be valid, would .Imperatively require the interference by Injunction on the part of the Court bavins this pioperty In its custody. Sectlou ?50of the General Statutes > of South Carolina authorizes the Hiierilf to distrain for non-payment of taxes sufficient personal property of the party charged with the tax to pay tlie same. This Is the limit ol his authority. Of course he shou:d nbt be confined tojuot enough properly to pay the tax. But he cannot under cover of this distrain upon 8I0."00 for 81.215 01. Nor under any circumstances can he dislialn the nroncrtv of portions other itiun the taxpayer. \Ve cannot i'ficnpo the conclusion that ttie purnose of the sheritT wus not to follow the law, and that his action ? un the result of predei term In lion nnd intention to coerce the receiver and tbis Court Into the payment of the excessive tax, notwithstanding and despite of the claim that It was illegal and void. But the case will not be rested on tbis ground. There can be no doubt that property In the hands of a receiverof any Court, olther i of a Stale or of the United States, is as much hound for the paymentof taxes. State, county and municipal, as any other property. Persons canuot, by coming Into this Court and for the promotion of their Interests, applying for and obtaining the appointment or receivers, obtnin exemption from the paramount duty of a citizen. For this reason receivers In this district pay all Just and lawful taxes without asking or needing the sanction ol the Court, and in their accounts such payments are passed without question. Hut on the other hand receivers are not bound to pay a '.ax in their Judgment unlawful, without the order of the Court and when they consider the legality of the tax questionable it Is their right, their manifest duty to apply to the Conrt either for Instruction or for protection. Kspecially is ibis the case when (he question arises between the receiver and persons iu the State, county and municipal government as to the proper construction to be u l ?cii iw tuc in w, u^uu w uiui ? muoin ?n?? j well differ, aD<l It is hie right and manifest ilutj' to go to the Court, whose creature he Is, for instruction. He therefore pursued the proper course when he came in by this petition. The research of counsel on both sides of this enso Iiub succeeded In finding five cases In which a receiver was driven to seek the protection of the Court In the matter of taxation. . All of thetn of persuasive authority. None of them of conclusive authorily. A petition was filed by a receiver before Judge Brewer Jn Central Kali Company vs Wabash, 26 Fed Kep. 11, praying protection from the payment of a tax. It appeared that the only reason for the application was that It was inconvenient to the receiver to pay the tax, and that its validity wan In no way questioned. The petition was rejected. But the learned Judge shows distinctly his opinion that upon proper showin^ he would have entertained the petition. This is his language: "In levying ana coliect Ing taxes the state is exercising Its soverel power. There .should be no Interference wi its colleciion of these taxes In its prescrlb and re?nlar methods, even by a Court bavl property in the possession of its receiver, u le>s it is first charged that the taxes are some way Illegal or excessive." A bill was tiled In Hewit vs New York ai Oswego Midland Kailroad, 12 Blatch, 452, I receivers to test, the legality of a tax. It w heard by Mr. Justice Blatchford, who enti tained the question, discussed in a long ai elaborate opinion and sustained the legali of the tax. Thn tump rpppivers oame before him aea In Stevens vs. Railroad Company, 13 Blatc 101. and a^ked relief from the same tax t cause of some irregularity. Naturally at properly. It having been decided that the ti was legal, he dismissed the petition. As we have said, a receiver must pay all ] gal taxes, and the Court will not interfere protect him if he attempt to escape from sui payment. In Railroad Company vs. Georgia, 3 Wootl 137, Mr. Justice Bradley did interfere with ti summary process of collecting taxes by ti State and In ills well considered and ab opinion established the right of interterem upon the highest grounds of public policy. Two case^ were found by State Courti County of Yuba vs. Adams, 7 Cal., 35. ar ueorjre's County vs. Clark etal,38 Mary Ian 2M. The first case distinctly shows that ti Court entertained Jurisdiction of a claim of county ror taxes. The second annuls a sa made of property for taxes because the pro erty wur in the hands of the Court. The d cl?lons of all of the States of the Union and < the Supreme Court of the United Stales ai full of caves determining the validity of State tax or of municipal taxes Imposed ui der the authority of the State Legislatur The Supreme Court of the United States ht not'only declared a State tax so imposed li valid.it has also reversed the decision of th Court of last resortof the State sustaining it tax. In ih's Court we And Hoge vs. Railroa Company, 9!) U. S.,319;Tomllnson vs. Brand 15 Wall,460; Tomlinson vs. Jessup, 15 Wal -154?all cases seeking injunction against Hi State auditor in the matter of taxation. I Savannah vs. Jessup, 103 U. S., 563,' the Coui decided a lax of the city ol Savannah lnva id. the way the abbeville case stands. At the^Ajwjil terin^ of J.hls Court, ^1892, tb CUNC Ol IUC niuuiuuuu lUJU fain WIG ivaiuun Company vs. J. H. Blake et at, (county treasi rers anU sheriff*), Involving the identic? questions raised In this case, was beard by lull Bcncb und decided. The cafee came np o pleadings Selected by the defendants then selves. Every question made as to legality < the valuation made Id this case and thedi crimination and the right and duty or tb Court 10 interfere therein was heard. The e: ce*s was pronounced void. This decision h? not been reversed. It has not been appeale from. It Is au authority of great weight wit us. Indeed, us there Is yet an opportunity < reviewing it In the Supreme Court, we woul at all events await the result of such an aj peal. When, therefore, the receiver comes li to this Court and asks Instructions, predica lug his action on the deolslon in this case, w grant blm relief by suspending the colleclio of the tax until the presumption of tb soundness of this case has been overcomi Besides this, we would not in this collaters way on a rule pass upon the question elthe of the validity or of the invalidity of thista: CAN'T INTERFERE WITH PROPERTY IN TH HANDS OF THE COURT. The only remaining question is as to the Jt rlsdictlon of the Court and Its right to protec the property. By the cf se of Bound vs. th Railway Company, as we have seen, all th property of the South Carolina Railway wltfc in this State came under the Jurisdiction c this Court. It assumed possession of thl property, and It thus has Jurisdiction over th entire subject matter, every part, and parce thereof. All properly in the haDds of a re ceiver Is In the custody or the Court. No one whoever he may be, can Interfere with 1 without the sanction or permission of th Court. YVlswall vs. Sampson, 14 How, 52. TIIE SANCTITY OF PROPERTY IN THE HAND! OF THE COURT?IT CAN THEN EXTEND ITS PROTECTION FOR ANY AMOUNT, NO MATTER HOW SMALL. The learned counsel, who replied for th Sheriffs with a frankness which does hin great credit, admitted the general rule as fc t*e sanctity of property In the hands of i Court; and that when Jurisdiction has onc< attached In this Circuit Court lntbeorlglna case It can extend its protection to propert: even it its value be less than $2,000. He con tends that to this general proposition there 1 one exception, when, the officers of a Stat come In and take the property for taxation He argues that the taxing power is a high ex erclse of sovereignly, and that to permit i Court to interfere with the collection of a ta: is to invade the sovereign right and to embar rass the government. But we have seen tba Courts all over this country have entertulnec cases involving the validity of a State tax, it many cases imposea oy ino uegisiaiure, ant In very many Instance* have declared tbe la: Invalid of State Legislature. In whom ari vested more of the attributes of sovereigns than any oilier department of the State gov ernments. There are many cases of this klnt tii the reports of the Courts of sooth Carolina In Hand vs. Railroad Company, 17 South Car ollna, 221, upon a claim made by tbe State to taxes upon property In the hands of a recelv er, the Court examined Into tbe validity o the claim and rejected It. In the very recen cases of National Bank vs. Cromer, 35 Soutl Carolina, 230; the Slate, ex rel, vs. Boyd, 3J south Carolina, 233. the Supreme Court o South Carolina examined Into the validity o the action of the Comptroller General In i matter of the H6se?8meniot property for taxa tlon, and alter examination set it aside. Th< Court quotes with approval tbe language o Moses, Cb. J., in the State vs. County Treasu rers. 4 South Carolina, 520: "The power to taj Is the most extensive and unlimited of all thi powers which a legislative body can exert. I is without restraint excepl by constltutiona resiricuuiip. iu ueup iuc uuiju^ui that can alone resist Its unlawful encroach ment would not only render uncertain th< tenure by which tbe citizen bolds Its proper ty, but makes It tributary to the uurestralnec demands of the Legislature." The language of Miller, Justice, In Unltet States vs. Lee, 10G U. S. 23<>, Is not lnapproprl ate: "The defence stands here solely upot the absolute Immunity irom Judicial lnqulr: of every one who asserts authority from th< executive branch of the government, howeve clear It may be made that tbe executive poe sessed no such power. Not only no such pow er Is glve.1, hut It Is hbsolutely prohibited both to tbe exeoutlve and the legislative." WHEN THE COURT WILL INTERFERE ? N< DISREGARD OK STATE SOVEREIGNTY IN PREVENTING UNJUST SEIZURE. It Is not claimed that the State, In order t( obtain payment of Its taxes, must come lnt< Court by petition and get an order for It. Oi the contrary, as has beec. said, tbe paramoun right of the State has always been and lsac knowledeed, recognized and faithfully pre served, without any Interference whatevei on her part tier priority Is maintained ant observed. But when persons assuming to ac in the name of tbe State seize upon, wlthou notice, and assert exclusive possession o property In the hands of the receiver anil un tier the protection of this Court,and whilst si assuming to act take property greatly In ex cess of the sum claimed, the Court must un< will interfere. IF.THE HIGHER COURT FINDS THAT THE AS amyj n JL.S J 10 .Itai irir. )AAM ? iuu IJE, PAID WITH I'liEASUKE. At the bearing a number of affidavits wer read. Going lo the Issue was this a legal tax Upon a rule of tbls kind It Is notcompeten for us to go Into this question. It must b made in a direct proceeding. Huch proceed lngs are already on Hie in tbl6 Court. We r? cognize that the question has not been Anal); decided and for this reason our lnjunciloi goes only until a further order. If testlmon; be ottered In the orderly way and ifthefac be established that the assessment and th taxes levied thereunder are Just and lawful, i will afford pleasure to the Court and it will h Its duty to order It paid forthwith as a para mount lien op all the property and funds ii the hands of the receiver. N. Goff, Charles H. Slmrmion. The Concrete F?cl?. There was a slight pause after Judge Gof had finished reading the opinion, a brief con sulfation betweeu Judges Slmoutou au< Got!', and the last named then read the fol lowing order of Injunction, which, It will b< seen, is perfectly explicit. THE INJUNCTION. Kx parte I). H. Chamberlain, receiver, etc. This cause came on to he heard on pet ition rules to snow cause, return tnereio, una am davits. Hearing the fame and upon due cod slderatlon thereof, It is Ordored, adjudged and decreed that nti ir Junction do Issue to M. V. Tyler, sheriff c Aiken County, his deputies and agents, er joining and restraining thetn from further Ir termeddllng, Interfering with, keeping an holding the personal property alstralne upon by him, belonging to the petitioner a receiver of the South Carolina Hallway Com pany, or In his care and custody as receive and common carrier, and that this injunctio remain of force until further order of ttii Court. It Is further ordered that the said propert be restored to the custody of the receiver t gn this Court, and that the marshal put him th possession thereof. ed N. GofT, Circuit Judge, nc Charles H. 81 man ton, iu- February 10,1893. District J udgt In THE SENTENCE, ^ And also the following, which will be se as to be equally explicit: ar- Ex parte D. H. Chamberlain, etc.: M. id Tyler, sheriff of Allien County, having be ty Rerved with two rules to show cause why be not attached for contempt for the matti In set forth In copy of petition to each rule i h, tacked,aod sufficient cause having not be e- shown, and It further appearing that he n id withstanding continues to hold and deta ix Kald property, we adopt the precedent set reChllds, 22 Wallace, 157, by the Suprer le- Court ot the United States: to it is ordered, adjudged and decreed that :h- is in contempt of this Court, and of Its ord< and process. Is, It Is further ordered that he do pay a fine le five hundred dollars, and that the clerk ie this Court shall enter Judgment thereon ai le Issue execution there/or, and also stand coi ce milted to the custody of the marshal of tl Court until he has paid said tine or purg 3: himself of his contempt herein, id N. Uoff, Circuit Judge, d, Charles H. Simonton, ie February 16, 1893. District Judge A le ALL IN THE SAME BOAT. Judge Goff then stated that the other cas yf (the Richmond and Danville Railroad) we re exactly similar to the case he read and slmil decrees were filed In all cases. Marshal Ge e. I. Cunningham took charge or the sheriffs ai is the Court adjourned. ) ie The Statns <(110. The various changes ol expression on d " ferent faces in the Court room as the full for of the decision became manifest were inte ' esting to note. It took some of the leg ? counsel a very little while to de'c.-mine ho the Court would dispose of :,ne case, whi 1 others seemed to linger or oach word. Mr. Samuel Lord's lard was a study as tl Judge, in his solemn, deliberate manner, ra over case after case applying to the matter 1 dispute. He wonld listen carefully, but 1 ie seemed to realize frotn the first, that he Wi d on the weak Bide. Mr. Ira B.Jones look< i* very disappointed as soon as it became ce tain that the Administration had been d a feated. n It Is needless to say that Judge J. S. Cotl > ran, Mr. J. W. Barnwell and all the rallroa >f men present were Jubilant over the outcom s* They were confident of victory from the firs e but were moat comlortably reassured whe c- the full force of the order was realized. ib Sheriff \V, B. Gaines, of Anderson, was n< '1 present on account of the serious Illness < h nlswlfe. Sheriff F. W, R. Nance, of Abb *J vllle, Sheriff M. V. Tyler, of Aiken, an d Sheriff W. W. Riser, ol Newberry, wei there, however, and Immediately after tb 1- Court adjourned Sheriffs Nance and TyU t; telegraphed their deputies to release tb e property seized. D Sheriff Riser, who by the way is the onl 0 Anti-Tillman man in the party, refused t ' sign an order, but telegraphed his deputy t 11 allow the United States deputy marshal t ir take possessesslon of the property wlthou offering further resistance. F Counsel for the sheriffs decline positively t be interviewed and refuse to state wbetbe the money will be paid or an application fc habeas corpus be made before a Justice of th j Supreme Court. If they do appeal it can b ? heard merely on the grounds,of lack of ^urli ^ diction. Meanwhile Marshal Cunningham has tb f sheriffs In charge. They will be allowed t 8 continue at the hotel for a reasonable tlm< ? and if after "a reasonable time" they do no ;? pay their fines or purge themselves of coe tempt they will be placed in confinement. ,* Sheriff Nance is inclined to view the mal V ter in the light of a blessing in disguise am . say he wants to spend anight in Jail, forthei he will go back to the confines of Abbevlll and cry ' persecution," and no other mai 3 need ever apply for the office of sheriff a lone as he wauts to keep it. Sheriff Riser lakes a more sombre view o the case. He complains that their side wa poorly conducted and does not hesitate t criticise Mr. Joues, who appeared to be th e moving spirit for the State. Mr. Riser say J he might have brought a lawyer down fron Newberry and gonenome scot free. 11 Sheriff Tyler is not talking much, but lie 1 ? evidently very sick of the "protection" si 1 freely vouchsafed by the Governor in his cli V cufar. Judge Cothran, Col. McBee, Capt. Butlei 8 Mr. Jones and the four county treasurers lei B on the afternoon train over the South Care Una Railway for the up country. Mr. Jone " will stop over in Columbia and hold a confei 1 ence with the Administration, and will thei 1 announce what he proposes to do. It Is uc derstood. however, that he considers th y game about finished, and will not attempt l 1 push matters any further. He Is quoted a } having remarked yesterday after the declf 1 Ion that the State would "throw up th c sponge." 0 On the same train with the attorneys an< f sheriffs went the deputy United States mai " shals, who will proceed at once to carry ou 1 the orders of the Court and release all th ; property seized. r WHEN THE MULE WILL BELONG TO TH] 'f COUNT* TREASURER. i As the train steamed out of the depot yei ) terday afternoon Sheriff Nance waved a sa< 5 good-bye to Treasurer Blake of AbbevllU f calling out to him: "Good-bye, old boy; talc f care of yourself, and If you never see m again the mule's your'n." TILLMAN HAS HIS SAY. t 1 Having Suffered an Abftolnte nnd U( 1 ter Defeat In lli? Unlawful Pre 3 ceedlnar Ho Jfiutt Piny the Her j Act for tbe tiallerleH. Columbia, S. C., Feb. 16,1893. 1 The News and Courier bulletin gave tb anxious people of Columbia the first new i concerning the decision of the United State 7 IVtnrf. ir? i ha rollrnflfl oixupu. Thprfl whb t.ll e greatest curiosity concerning the fate of th r Sheriffs, and when the n^ws was received * spread like wildfire. There was a great varli - ty of opinion concerning the decision. Som > were glad that Governor Tillman had bee given an official slap, while many othei thought that it was a great misfortune tin the Federal Courts had Interfered in anythln that the State might have done. The decision came like a thunder clap in th State House. The Administration has mi 0 with so much good fortune iu the Courts tha a to use a very slangy but suggestive expre 1 sion, the opinion "broke 'em up" to-day. Th t State officials were not angry at theverdic f- They expected it, but It completely demora !- Ized them. Governor Tillman spent much < r the morning in the Attorney General's offic 1 talking over the railroad cases. Attorne t General Townsend was trying to find sotr t law In the cases. Several of the other Stal f officials dropped lu to Inquire about the decii - Ion. It. was a dreary and murky day on tl: 0 outside and that was just about the state i feelings on the inside of the granite walls i J the State House. now GOVERNOR TILLMAN TOOK XT. The decision ol the Court was first ai nounced to Governor Tillman through tl bulletin sent the Bureau. While it mlgl have been exceedingly dlsappoii tlng It wt ? by no'means unexpected. The severetiess < ; the fine was,however.surprlsing. The expo 1 tancy of Governor Tillman Is, perhaps, full P Indicated in the telegram which he sent M Ira B. Jones when he weut to his oftico ill ' morning. It reads: y "Anticipating adverse decision and order i n imprisonment or fine unless Sheriffs releaj ? property, I would say we must fight It out o 1 habeas corpus and by appeal. It not Julie ? and commuted pro forma, and we can ugn \ to release without weakening our case do si e Prepare papers aud let me know what lawy* '* at Washington siiould be retained to assii a you. Order Sherlfls and Treasurers to stan firm, and we will see them out harmless. "B. H. Tillman, Governor-" Iu that telegram is couched the full Intel tlons of Governor Tillman. In a word, he e: pects to fight it out to the bitter end. Hedot not attach any Importance to the CI run Court, whleti lias held'the Sheiills In ecu tempt. When Governor Tillman was seen li was in Attorney General Townsend's otllc talking over the matter, and, In reply to question as to what he now expected to do, li promptly said: , 'I Imven't the slightest idea of stopping. 1 will take a higher Court than that of .1 ud^ Simonion anu juuge uoii losiopme. i nav : been looking tor just such an opinion lor ill ' hist two weeks, and, so fur us I lie holding i* the Sheriffs is concerned, it is exactly win '* we wuut. We now piopuso tn tuke I he case t the United Stales Court at Washington. On ' whole line of fighting has been with this pu: " poso " '* "What do you think of the opinion?" > "I have already expressed my Ideas on th subject," Governor Tillman replied. "It u either Ignorance or tyranny, even If lawful. s "Suppose, Governor, that the Sheriffs pa l_ the flues and getoutol the trouble?" r "1 do not thiulc that any ol them will fllncl 11 In fact, I have not the slightest fcur that an s of them will show any weakness, but if the do we have some Sherlfls who will fight y out." >f Governor Tillman said in talking about tl In en ^ he srs it- _ en otiLIBEM.il mOTTTTVT^T 1 OX1J.1M VJT-LjJ es # re ar so* id ,f. From now ori y< ce S Simmons as a Cari le \ 75,000 F I 50,000 F i 100,000 eTwo Car y I WE A It 0 I iai?, jp 5 poi i^ opinion that he really had nothing new to " say. The entire i?nun, he stiII thinks, hinges " oujwhether property in t he bands of receivers r ' can be levied upon for taxes the same as other t properly. "If the Federal Court is right," he i f went on to say, "it is favoritism of the rank- I ? est kind, and it gives insolvent corporations . ? privileges that solvent corporations haven't " got. It's a general flght and South Carolina Is " not going to take any ipecac unless New * York, Pennsylvania and the balance of them take It." Ah to the fines of the Sheriffs he remarked : * 'Til see the Sheriff* out of It. The 15 per cent 1 . penalty will pay it." Governor Tillman is of the opinion that the ' . Supreme Court under the haheaH corpus pro- | ' ceedlngs at Washington will of necessity have . * to enter into the merits of the case. Tliematter of Jurisdiction will depend upon the mer. Its, as the Courts will have toiuquire whether ' the Circuit Court had the right to issue the , first order aealnst the Sheriffs. Governor ] Tillman said that in the Ayers case which ? was for contempt, the Court at Washington ? went into the merits of the case. "If we lose ,8 the case In the Supreme Court the only remeJ" dy for such an outrageous condition of affairs < 6 will be an appeal to Congress for legislation. 1 After the Supreme Court has spoken I will ? consider if anything more is necessary or < r possible." 1 Attorney General Townsend does not care e to have anything to say About the decision. It was plain that it was no great surprise to E him., He has already prepared his line of defence. He left here this afternoon for Charles tou. SAYS ITS TOO BIO A POT. * A lawyer talk ng about the fine said that It ? was entirely loo much. The case was simply e to test the law, and there was no malice on the part of the Sheriffs. He thought that a few dollars would have been sulHclent to have established the principle. It comes here from Charleston that the Sheriffs are not over pleased with their prospects. Before the decision of the Court was rendered one of the Sheriffs said that "Just as soon as I get out of tills mess I am done with any more such orders. I've had enough." The bondsmen of the Sheriffs are, perhaps, getting a little anxious, as there Is no telling ? how the Sheriffs' offices may be run during their absence. ARRIVAL OF MAHS1IAL IIENDKICK3. e 8 Deputy Marshal Hendricks arrived In the !8 city this morning, and was met at the depot 10 by Train Master Williams with a special train \? to go to Anderson, Newberry and Abbeville ! 11 and release the trains held In custody by the e" Sheriffs. Mr. Hendricks had a little confab ie with the up-country Sheriffs in Charleston, , n and received these short notes: H "I hereby release engine No. 368 and return the same into the hands of the United States marshal. P. W. It. N^nce, S. A. C." ie "M. B. Chalmers, Newberry, S. C.: You are 2t hereby Instructed to release the property levt, led in the tax cases at Newberry and turn .the s- sam? over to the custody of the United States ie deputy marshal, W. W. ltiser, S. U. C." k Deputy Hendricks said that he was going ( '* to have the trains released "at all hazards," i il and that he would not be interfered with. He UaiNa..aH lh.it tUrx moMnv WUB, UUWCVCI. *CI J CUIillUCUb lUUb bUC lUttl'Ki ' would be amicably settled. e Mr. Williams hud three crews along, and e said thttt the much-needed locomotives would be running in the morning. "I During the night a telegram was received ?l here In which It wus slated that "the Sheriffs or have decided to pay I heir flues, release the properly and sin no more." Deputy Hendricks slated that Speaker Jones had practically abandoned the tight and advised the . a" SherifW to pay their fines, release the properle ty and go home. The Sheriffs, he said, u ere it very anxious to go home but could not ar-| is range the matter. of Deputy Hendricks has a warrant for the aril rest of Sheriff Galues, of Anderson, who rey malned at home on account of sickness. He r. will be paroled subject to tlifi order of the is marshal. Governor Tillman said that the release of Df the properly would not affect the cases and se that he was determined to tight thecaseto the n end. The habeas corpus proceedings would id go on as originally planned! I I these Sherifls | .e did not slick others would be found who [>. would. ?r ^^_pa.mamm???m,_ d i Indian Games Exclusively.; AGITATOR STRAIN. None Hetter. y 1700s from prize winning birds 83 per sety Xj . tiug of III. Orders booked now for future 11 shipment. Two extra fine Cockerels for sale. Address R. M. SHIRLEY, ie Feb. 8,1SU3, tf Honea I'atb, S. C. [. B =8 DEAL] i DOOIll BLIill es, builde: Al du will find us at th? 'iage, Wagon and Bu eet Dressed L cci uiiurusscu Shingles, Loads Sash, lLSO CARRY IN ST alders Har JLTRY ^ RICHARD GANTT, Is now prepared to do all work In his department In the best nannerandat reasonable charges. Monthly iastomers shaving, hair cutting and shamxxjing Si per month. Rasors honed and put n the best condition for 25 cents each. DENTAL NOTICE. Dr. S. G. Thomson, DFFICE UP-3TAIRS ON McILWAIN Corner, Abbeville, S. C. rhe State of South Carolina, COUNTY OF ABBEVILLE. probate court. [n the matter of the Estate of John Johnson, Deceased. Petition for settlement ana Discharge. rD. WATSON, as Administrator for said * Estate havlug applied lor settlement ind discharge, It is Ordered, That Thursday, the 2nd lay of March next be fixed for granting the relief prayed for. J. FULLER LYON, Jan. 30, 1893. Judge Probate Court. Lumber ! | I AM PREPARED TO FILL ORDERS for all kinds of Lumber. Saw mill located on land of J. C. KLUGH. J, F. BRADLEY, ^ Maimer or. ui.ui.gv. . March 2,1892, tf ' Medium copy. e7f. gilliaud, .'.TAILOR, /. HAS moved, and occupies the room recently occupied l>y J. L. Clark, the gunsmith. and 1? now p>pp?ie.l to do all kinds of repnlrlngand cleaning of gentlemen's clothes on short notice. Samples of suits always on hand. Charges reasonable. IMPORTANT NOTICE, * WE, the undersigned,hereby notify all parties not to perform any work' for the county, where a charge Is to be made, unless ordered to do so by one of the County Commissioners. R. H. ARMSTRONG, W. A, LANIER, J, M. MAJOR. Jan. 25.1893,2m * W I HAI I/"* I AC vv Ui uvvv4knv S3 SHOE cen/LEWN. And other specialties for JBF Gentlemen, Ladles, Boys and' am '^L Misses are tbo $ ^est in the Wor'dSee descriptive advertise'HR, I mcnt which will appear la Take no Substitute, but Insist on bavin? W. L. DOUGLAS' SHOES,witto naraeand Prlc0 stamped on bottom. Sold by Aug. W. Smith, Abbeville, E. 31, Lipscomb & Co, Ninety-Six Food for Cattle should make immediate arrangements to BUY HULLS & MEAL. riic expe riencc of the past lias fully dernonnrated that cotton seed meal and bulls are ,he cheapest and best food In the world. The arice of these articles will be Increased as the ieason advances. Every convenience for weighing. W. P. FERGUSON, Manager. F. In MORROW, Bookkeeper. Sept. 7 1892, If EACI ER I3XT 8= ' RS HARDWi abeville, S. G., Fel 3 Warehouse formerly ggy Store. We no lumber, Lumber, i Doors and Blii OCK A GOOD STOC: ... . . ; j . . r dware, fBm rIRE FEN In Bulk and Full Siz< H. W. La^ r\u iuo ui H. W. LAW m 81 ME, I WILL OPEN at the above sign on the FIRST of JANUARY, a complete stock of DRUGS & MEDICINES and expect to keep the best remedies for every ail and pain human flesh Is heir to, besides a lull stock of remedies for Horses, Cows, and Other Domestic Animals, and everything usually kept In a first class Drug Store. DR. J. W. MARSHALL will make the City Drug Store his headquarters for the practice of Medicine and Pharmacy, and will be glad to see all that are in need of his services, and to give bis best attention to their wantfl. G. A. DOUGLASS. Dec. 21,1892, tf Port Royal and Western Carolina Augusta and asheville short line. Time curd la eftect Jun, 22nd, lSD-'i. 8 00pm: $ 05am Lv..Augusta..Art 9 15pm 12 05pm 6 87pm 12 15um;Ar...Beaufort...Lvj 4 88pm 7 43am C 50pm 12 SOiim Ar.Port Royal.Lvj 4 20pm 7 30am 7 30pm'll 45ainAr..8avannah...Lv 4 00pm! | 2 80pin| Ar..Charleaton.Lvi 4 17pmj Connection mode at Yemassee from and to Charleston, and at Fairfax fioiu and to points on South Bound K. R. BET. AUGUSTA, ga.. and SPARTANBURG, S. C. I. f (Eastern Time.) I I Daily. Dally, i STATIONS. J Dally. | Daily. 1 10pm 9 OOain Lv...Aui!uata....Ar i) 20pm' 3 35pm 2 55pnr 10 SOam Lv McC<>rmick Ari 7 80pm1 1 50pm 3 lOpm ll OSain Lv Troy Ari 7 10pm 1 85pm 3 51pm II 45am Ar.Greenwuod.Lv 6 36pm 12 54pin j I 5 00pml2 5QpinLv...Lfiiiron8....Ar; 5 BSpin'U 50am ! i: jd.,11. 9 .Vinni1 VrSnartiinbiireLv' 4 OOwn! 10 20am 11 BETWEEN McCOUMICK and ANDERSON. Mixed ! 28. 24. " [ Mixed" I Dally 01 Sumlny STATIONS. Sunday Dully 02 Ex.Siiii. only. only. Ex.Sun. 3 USpui 8 Oopui|Lv.Mct!?ruiick Ar 1 80pm [ 1 :ti)pm. 3 -10|im 3 30pm,Lv...Bordeaux..Ar 1 05pm; 12 55pu? 4 00|>n> 8 43pnilL<v..Willlngton.Ar 12 53ptn 12 30pin 4 20pm 3 55ptn Lv.Mt. Cftrmel.Ar 12 42pm 12 lOpm . m?..l . ,r. if.. ifl'MJnin II I UUl>lll| H U? ?? r> 00pm I 4 17pm LvCalhounrallsAr 12 lSjun 11 80#m 5 10pm1 4 25pm Lv...Latimer... Ar'12 10pm 11 20am 5 45[im 4 4''pni LvLowmle?v'loAr 11 50am 10 45im. 7 30pm, 5 .'>Opin Ar.. Anderson . Lv lO 4oum; 0 00am Sleeping cars betwpen Savannah and Spartanburg. Close connection at Augusta fur all points. For further information write or call on W. V. SHELLMAN, W. J. CUAIG, Tralllc Manager. Gen. Pass. Agent. It. L. TODD, Trav. Pass. Agent, Angusta, Qa. Spectacles and 'Eyeglasses. THE cheapest ever brought to Abbeville. A large lot. Call on Dec. 24,1B92, tf J. \V. RYKAKD. IAM, *.RE Etc. jruary 15, 1893. occupied by J. T. :|| w have in stock : ads. ' 1 K OF ;j| is, ??tty. CE. 3 Papers. Sold by 1 ' son & Co. % Prices SON & CO. J- ??. Miller, REAL ESTATE and INSURANCE AGENT. Equitable Life of New York. Also a full line of first class Fire and Accident com pa- yrl Dies represented. It will be to your interest to consult me before buying or selling proper- ^ ty. I have now for sale several residences, residence lots. Decided bargains. Also for sale several desirable farms near town. Office In J. F. Miller's store. [Jan. 18, '93 . ??*S*S>,,?*SVSVS*?W?>?VS*S*SVS*SVS>,SVS,??^??? ?A NEW WHEEL! \ M DIAMOND 2 ^mDRAMBLER N?'3 CE LEBRATED J|A J^L., PNEUMATIC^^^PJ ?l||? C* THE FA9TEST WHEEL 80LD. ) 2 Speed, Comfort and Beauty All Combined. 5 2 Send for Illustrated Catalogue. JJ * GORMULLY & JEFFCRY MF'O CO., 2 S WASHIJf ftTOJT, J?. o. 5 Goal! Coal! f Wood! Wood! | A. M. HILL ft SONS / HAVE opened a COAL and WOOD YARD and are ready to receive your order* 'or Winter. Call and get cheapest rates. Terms -Casb on delivery. J aly 27, 1892, tf * Apportionment School Fund for 1893. THE apportionment of the Public School Fund for the Townships of Abbeville i uuih} m iicirtiuu oiuicAeu.auu tne noiiooi Trustees are strictly cautioned not to overdraw on the amounts designated for their respective School Districts. Amount School District No. 1 31 660 " 2 1,05<) . : " M a i,aoo " 4 850 " " 5 1.100 " " 6 950 " " 7 1,150 " " " 8 1,000 " 9 1,025 " " " " 10 700 " " " " 11 825 ' 12 880 " " 18 1,000 ' 14 1,000 " " " 15 1,250 " " " ' 16 1,365 " " " " 18 1,800 " 19 825 The last Township, No. 18, represent* the town of Greenwood. E. COWAN, School Commissioner A. C. Jan. 19,1893. Ble lot of table damask In white and red at A. W. Smith's to be sold at a bargain, also dollies and napkins. i i y