Edgefield advertiser. (Edgefield, S.C.) 1836-current, February 23, 1893, Image 2
Edgefield Advertiser
PHOS. J. ADAMS,.EDITOR
THURSDAY, FEB. 16, 1893.
The prices of all ammoniated
guanos have advanced rapidly
within a few days.
What in the world has become
of Miss Elizabeth Rose Cleveland,
the President's sister-?-- -
"Cotton acreage mnst and shall
be reduced." So says-12$ cent
.bacon and 15 cent lard.
Instead of prohibiting the carry
ing of concealed weapons the Leg
islature of Tennessee has passed a
law requiring a $5 license from the
carrier.
The Piedmont Headlight, Col.
Larry Gant fe paper, had a very
funny editorial last week on
"Judge Simonton too big for his
breeches."
The crowd which will witness
the inauguration of President
Cleveland will probably be five
times that of the crowd at any pre
vious inaugurations. Gov. Tillman
and staff will participate in the pa
rade. At Cleveland's last inaugural
ball, the night of March 4, '85, it waB
bitter cold, and the refreshments
froze, salads, meats, turnip,
greens, and all. At Harrison's in
augural, four years later, it rained
in torrents, fore-shadowing the
gloom that was to rest upon the
President's household and that of
several members of his cabinet.
President Harrison can say with
Antonis :
I hold the world but as the world :
A stage where every man must play a
part.
And mine a sad one.
The Agricultural Hall case has
come to th*? front again. Mr. C.
B. Wesley,*of New York, the hold
er of the old radical Bcript has
brought suit against Secretary of
State Tindall for the payment of
$350,000 of this old fraudulent
paper. Mr. Westley seeing that
the Federal court in this State is
prejudiced against Tillman, hopes
to turn this prejudice to his own
advantage, and have his old nappy
stuff declared valid. Our own
State Supreme Court has decided
that this entire issue was invalid,
but if an inferior Federal court
. can retain jurisdiction of a case
in which the Supreme Court of the
.United States decides it has no
jurisdiction, for a stronger reason
this same inferior court may over
rule a decision of our State Su
preme Court.
___ -c-L-1_" - UliU.J.Ul_jg
of th is issue the decision of Judges
Goff and Simonton in the railroad
cases. This decision is against the
State and orders that the sheriffs
who made the levies on the rail
roads pay a fine of $500 each.
They have not done so, however,
and under Gov. Tillman's instruc
tion, will not, until the Supreme
Court of the United States has
passed upon the matter. Exactly
how the State will get this case be
fore the Supreme Court has not
yet been fully determined. In fact
it strikes us very forcibly that the
court has outgeneraled our side,
and cut us off from an appeal alto
gether, or so manceuvered that in
case an appeal be possible it wjll
be placed on the Supreme Court
calender in its regular order and
may not be heard in three years.
In the meantime the railroads are
free, and may or may not pay their
taxes as they choose.
If Jud se Simon ton had com
mitted the sheriffs to jail because
they levied on the railroad prop
erty contrary to his original and
first order restraining them from
so doing, a writ of habeas ^corpus
might have been sued out to the
Supreme Court, and the whole
question of the legality of the tax
determined by that body, but
should he commit them now for a .
failure to pay the $500 fine, the | J
question would not be on the legal
ity of the levy, but on the question
of contempt alone, and the Sn- c
prem? Court might not hear the j
case.
PORT ROYAL UNBOTTLED.
Judge Aldrich has decided that
the Central Railroad, must loose c
her hold, and that the Port Royal <
Railroad can go it alone. In a de- i
cisi?n just rendered the judge has c
confirmed the appointment of Re- c
cc ;ver J. H. Averill, and requires
b 'o give a $10,000 bond for the t
?, ? .""^charge of his duties as c
sue %iver. t
Sp.. * of this matter the Au- c
gusta Eve. News says : i
"The courts, ?tate officials and 1
the patriots are hard at work un
bottling Port Royal, and they will
succeed. They are succeeding now,
and they will keep up the good 1
work. Port Royal's opening will t
be an opening of Augusta to for
eign trade and through business a
between the continents, and when ,
the doors are opened the people
and commerce will come.
Augusta's future is certain and t
Port Royal's unbottling will help t
ns. The two places depend much ?
upon each other, for Augusta will '
be the metropolis and Port Royal
will be the greatest harbor and F
trading port on the South Atlantic c
coast." / t
RAILROADS VICTORIOUS'
Sheriffs Find For Contempt Of
Court.
FHE UNITED STATE OP AMEBICA,
DISTRICT OP SOUTH CAROLINA
Fourth Circuit-In Equity.
Sx parte D. H. Chamberlain,
Receiver, petitioner, vs. Mc.
Mitchell, Treasurer of Aiken
County, and M. V. Tyler Sheriff of
Aiken County, in re. Frederick
^. Bound'Vs: the 'South Caro
lina Railway Campany.
_ , Under , an, order ot-this, court,
filed on the 5th day of December,
1889, in a cause within its jurisdic
tion, Bound TB. South Carolina
Railway Cpmpany, et al., D.H.
Chamberlain, the petitioner, was
appointed receiver of the South
Carolina Railway Company. By
this order all of the property of
the railway company came and
remained in the custody of the
court, protected by injunction,
and was placed in the care and
management of the receiver as the
organ and agent of the court.
The petition sets forth that the
possession thus confided to him
has been disturbed, and that M.V.
Tyler, Sheriff of Aiken County,has
distrained and has taken possession
of a train of fourteen freight cars
in the custody and control of such
receiver. That of these fourteen
cars five belong to the receiver, and
nine belong to roads outside of this
State, but for the purposes of inter
commerce were in the care of the
receiver as such. That eight of them
are laden with merchandise be
longing to private persons.in this
Suite in the hands of the receiver
as a common carrier.
That the property in the custody
of the court, and in the hand of its
receiver, has been assessed for
taxation. That this assessment
was illefal and void because of ex
cessive valuation and discrimina
tion .That the receiver had tendered
and paid the full sum undoubtedly
due on lawful assessment, and
that there remained unpaid in
the County of Aiken the sum
of $,1-215.04 and costs the said
Tyler,under a distraining execu
tion issued by Mac Mitchell, Coun
ty Treasurer, had seized and
detained the personal property
aforementioned, worth in the
aggregate $10,000,a large part of it
being the property of third persons
in the care of the receiver and in
his custody as a common carrier.
The petition pn?ys the protecton
of the court. Upon hearing the
petition, a rule to show cause was
issued and served on the said M.V.
justifying his action and has not
released or offered to release any
.part of the property detained,
although the copy of the petition
served on him stated facts set forth
above. The bare statement that
property of the value of nearly
$10 ,000 has been distrained to
pay $1,215.04, and that much of it
belongs to third parties in no sense
responsible for the tax even if it
be valid, would imperatively
require the interference by injunc
tion on the part of lhe court having
this property in its custody. I
Section 280 of the Statutes of |
South Carolina authorizes the i
sheriff to distrain for non-payment
of taxes sufficient personal property |
of the party charged with the tax
to pay the same. This is the limit j
sf this authority. Of course he j
should not be confined to just]
3nough property to pay the tax. j
But he cannot under cover of this I
iistrain upon $10,000 for $125.04. |
Nor under any circumstance can
ae distrain the property of person0
)ther than the taxpayer.
We cannot escape the conclusion
that the purpose of the sheriff |
?fas not to follow the law, and that J
lis action was the results of
predetermination and intention to
joerce the receiver and thiel
;ourt into the payment of the
excessive tax, notwithstanding
ind despite the claim that it was [
Ilegal and void.
But the case will not be rested I
>n this ground There can be no i
ioubt that property in the hands
)f a receiver of any court, either j
)f a State or of the United States,
s as much bound for the payment |
)f taxes,State, county and muni-j
?ipal as any other property.
Persons cannot by coming into j
his court, and for the promotion
>f their interests, obtain exemp
i?n from the paramount duty of |
iitizen. jEor this reason receivers i
n this district pay all just and
awful taxes without asking or
?eediug the sanction of the com :
ind in their accounts such pny
neuts are passed without qnes
ijn.
Button the other hand receivers
re not bound to pay a tax in
heir judgment unlawful, without
he order of the court. And when
hey consider the legality of the
ax questionable it is their right
heir manifest duty, to apply to the
ourt either for iustrnction or!
?rotection. Especially is this the |
ase when the question arises be
ween the receiver* nd persona in
the State, county and munici
government as to the proper c
struction to be given to the
upon which individuals may T
differ, and it is his right ;
manifest duty to go to the cc
whose creature-he is, for inst]
tion. He therefore pursued
proper ceurse when he came
by this petition.
The research of counsel on t
sides of this case has succeeded
finding five cases in which a
ceiver waa driven to seek
protection of the court in
matter of taxation, all of then
persuasive authority ; none
them of conclusive authority.
' A petition was filed by a rece:
before Judge Brewer in Cen
Railroad Company vs. Wabf
26 Fed. Rep., ll, praying pro?
tion from the payment of a tax.
appeared that the only reason
the application was that it
inconvenient to the receiver
pay the lax, and that its valii
was in no way questioned. '
petition was rejected. But
learned Judge shows he wo
have entertained the petition.
This is his language: "In levy
and collecting taxes the Stat
exercising its sovereign pov
There should be no interfere
with its collection of these ta
in its precribed and reg?
methods, even by a court hav
property in the possession of
receiver, unless it is first char
that the taxes are in some y
illegal or excessive."
A bill was filed in Hewitt
New York and Oswego Midla
Railroad, 12 Blatch., 452, by
ceivers, to test the legality (
tax. It was heard by Mr. Jus
Blatchford, who entertained
question, discussingit in a long i
elaborate opinion and sustai:
the legalisy of the tax. The S?
receivers came before him ag
in Stevens us. the Railway C<
pany, 13 Blatch., 104' and asl
relief from the same tax beca
of some irregularity, Naturi
and properly, it haring been
cided that that tax was legal,
dismissed the petition.
As we have said, a recei
must pay all legal taxes and
the couit will not interfere
protect him if he attempt to eso
from such payment. In Rail rc
Company vs. Georgia, 3 Woo
437, Mr. Justice Bradley did
terfere with the snmmary proc
if collecting taxes by the Sts
and in his well considered and a
opinion established the right
interference upon the high
Two cases were found by Sti
courts-County of Yuba vs. Adai
7 Cal., 35; and Georges County
Clark et el., 36 Maryland, 209. T
first case distinctly shows th
the court entertained jurisdicti
of a claim of a county for ta?
The second annuls a sale ma
of properly for taxes becuase tl
property was in the hands of tl
court.
Thc decisions of aili the Stat?
of the Union, and of the Supren
Court of the United States, a;
full of cases ' determining tl
validity of a State tax or ot mun
cipal taxes, imposed under tl
authority of the State Legislatur
The Supreme Court of tha Unite
States has not declared a Stal
tax so imposed invalid, it has als
reversed the decision of the com
of last resort of the State sus ta ir
ing the tax. In this court, we fin
H?ge vs Railroad Company, 9
U. S., g49 ; Tomlinson vs. Brauer
15 Wall, 460; Tomlison vs. Jessu
15 Wall, 454. All cases seekin
injuncion against the State Audito
in the matter of taxation, h
Savannah vs. Jessup, 196 U. S.
563, the court decided a tax o
the city Savannah invalid.
At the April term of this court
1892, the case of the Richmouc
and Danville Railroad Com pain
vs. J. R. Blake et al., count]
treasurers and sheriffs) involving
the identical questions raised ir
this case was heard by a full
bench and decided. The case
came up on pleadings selected by
the defendants themselves. Every
question made as to the legali
ty of the valuati m was made in
this case, and the discrimination
and the right and duty of the court
to interfere therein, was heard.
The excess was pronounced void.
This decision has not been reversed
It has not been appealed from. It.
is an authority of great weight
with us. Indeed, as there is yet
an opportunity of reviewing it in
the Supreme Court we would at
all events await the result of snch
an appeal.
When, therefore, (he receiver
corar s i:iio this court and asks in
structions, predicating his ,-ction
on the decision in this case, we
grant him relief by suspending the
callection of the tax until the
presumption of the soundness of
the case has been overcome. Besides
this, we would not in this collater
al way on a rule pass upon the
question either of the'validity or
invalidity of the tax. The only
remaining question is as to the
jurisdiction of the court^. and its
right lo protect the property.
By the case o f Boun<jl vs. the
Railway Company, as we have
seen, all the property of the South
Carolina Railway within this State
came under'the jurisiction of this
court. It assumed possession of
this property and it thus has
jurisdiction over the entire sub
ject matter, every part and par
cel thereof. All property in ' the
hands of a receiver is in the custody
of the court. No one, whoever he
may, be can iutesfere with it,
without the sanction or permission
of the Court. Wis writ vs. Sampson
14 How. 52.
The learned counsel who replied
for the sheriffs, with a frankness
which does him great credit, ad
mitted the general rule as to the
sanctity of property in the hands
of a court. And that when juris
diction has once attached in this
Circuit Court in the original case,
it can extend its protection to
property even if its value be less
than $2,000. He contends that to
this general proposition there is
one exception, when the officers of
a State come in and take.-the prop
erty for taxation. He argues that
the taxing power ?s a high exercise
of sovereignty, and that to permit,
a court to interfere with the col
lection of a tax is to invade_the
sovereign right and to embar/ass
the government.
But we have seen that courts all
ever this country hare entertained
cases involving tho validity of ?
State tax, in many cases imposed
by the Legislature, and. in very
many instances have declared the
tax invalid, of Slate Legislatures
in whom are vested 'more of the
attributes of sovereignty than any
other departments of tliej?tate
governments.
There are many cases of this
kind in the reports of the courts
of South Carolina. In H??U vs.
Railroad Company, 17 S. C., 221,
upon a claim mad" by the State
for taxes upoi. property, in -Ibe
nauds of a receiver, the court ex
amined into the validity of the
claim and rejected i*. In the very
recent cases of National Bank vs.
Cromer, 35 S. C., 230; the State
ex rel., ve. Aoyd, 35 S. C., 233 ; the
Supreme Court of South Carolina,
examined into the validity of the
action of the Comptroller General
in a matter of the assessment of
property for taxation, and after
examination set it aside.The
court quotes with approval the
language of Moses, C. J., in %e
State vs. County Treasurers;,4 S.
The power to tax is the most ex
tensive and unlimited of all the
powers which a legislative body
can exert. It is without restraint,
except by constitutional restric
tions. To tie up the hand (of the,
court) that can alone resist its un
lawful encroachment would not
only render uncertain the- tenure
by which the citizen holds his
property, but makes it tributary to
the unrestrained demands of the
Legislature.
The language of Miller, Justice,
in United States vs. Lee,I06 U. S.,
220, is not inappropriate: ' The
defense stands here solely upon
the absolute immunity from judi
cial inquiry of every one who as
serts authority from the executive
branch of the government, how
ever clear it may be made that the
executive possessed no such power.
Not only no such power is given,
but it is absolutely prohibited, both
to the executive and .the legisla
tive."
It is not claimed that the State in
[order to obtain .payment" of its
taxes must come into court by
petition and get an order for it.
On the contrary, as has been said
the paramount right of the State
has always been acknowledged,
recognized and faithfully preser
ved. Without any interferece
whatever on her part her priority
is maintained and observed. But
when persons assuming to act in
the name of the State seize upon,
without notice, and assert e?Risive
possession of property in the
hands of the reciver and under the
! protection of this court, and
whilst so assuming to act take pro
perty greatly in excess of the sum
claimed the court must and will
interfere.
At the hearing a nnmber of
affidavits ware read going to the
issue was this a legal .tax. Upon
a rule of this kind it is not com
potent for us to go into this
question. It must be made in a
direct proceeding. Such pro
ceedings are already on file in this
court. We recognize that the ques
tion has not been finally decided,
and for this reason our in
junction goes ouly until a further
order. If testimony be offered iii
the orderly way, and if the fact be
established that the assessment
and the tax*s levied ther?under
are just and lawful, it will afford
pleasure to the court, and it wilt
be its duty, to order it paid forth
with as a paramouot lien ou all
the property and funds in the
handy of the receiver.
(Signed) N. GOFF,
Circuit. Judge.
CHAULES H. SIMONTON,
District Judge.
Feb. 16, 1893.
Bring your school checks
at the ADVEUTISER office, if you
want 9.? per cent, of their face
value.
At last the country has obtained
some authentic information re
garding the personnel of the
President-elect's Cabinet. Five
out of the eight places appear to
have been definitely disposed of
as follows :
Secretary of State, Walter Q.
Gresham,, of Illinois; Secretary
of the Treasury, John G. Carlisle,
of Kentucky ; Postmaster- General,
Wilsbn S. Bissell, of New York ;
Secretary of War, Daniel, S.
Lamont, of New York ; Secretar}'
of the Interior, Hoke Smith, .of
Georgia. This leaves three places
still to be filled but any discussion
as to these would be the purest
gueriswork, though if I were to
venture a guess as to one, if would
be that Hilary A. Herbert, of
Alabama, will have the Navy port
folio.
Tlie Age of Cmil Burning;.
I have heard that when King Hudson,
In the zenith of his fame, was asked aa
to vrhat his railways were to do when
all the coal was burned ont, he replied,
that hy that tinia we should have learned
how to burn water. Those who are asked
the same question now will often reply
that they will use electricity, ?nd doubt
less think that they have thus disposed
of the question. The fallacy of snub
answers is obvious.
A so called "water gas" may no doubt
be used for developing heat, but it in
not the water which supplies the energy.
Trains may be run by electricity, but
all that thc electricity does is to convey
the energy from the point whero lt ii
generated to the train which is H> mo
tion. Electricity is itself no more a
source of power than is the rope with
which a horse drags a boat ?long the'
caual.
Tho fact is that a very large part of
the boasted advance of civilization is
merely the acquisition of an increased
capability of squandering. For what
are we doing every day but devising
fresh appliances to exhaust with ever
greater rapidity the hoard of coal.
Robert Ball in Fortnightly Review.
When Flnlxlieri.
Busy persistas; forced to defend them
selves from 'interminable talkers, who
have little to say, can appre ciate a hint
to which Henry IV of France once re
sorted. A parliamentary deputy called
upon him and made a long speech.
The king listened patiently for a time,
then ho decided that his visitor would
do well to condense his remarks. He
took him by the hand and led him to
where they could see the gallery of the
Louvre.
"What do you think of that building?
When it is finished it will bo a good
thing, will it notf"
"Yes," replied the man of many
words, not guessing what was coming
next.
"Well, monsieur, that is just tho way
with your discourse," was the king's
mild observation.-Youth's Companion.
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1 ? 2nd " " ' "
Vanity Fair Flour *. "
Meal, per sack,
3 K Molasses, 25/ per gallon,
18c by barrel.
Be8tN. 0. Syrup, per gal.,
Pale Oliver Soap, per box,
Granulated Sugar, lbs. to dollar
Rice, -, -. and -per pound.
Buckweat, -.
Oat Meal, -.
Coffee,-to-.
Malaga Grapes, Oranges, Apples,
Muts, Bananas, Cocoanuts, Cran
berries, Mince Meat, Condensed
Vlllk, 3 lb. can Tomatoes $1.10per
lozen, Canned Peaches, Cherries,
3ears, Pine Apple, Corned Beef
Hoast Beef, Dried Beef, Gelatine,
3ud?ling, Hog-head Cheese,
souse), Sausage, etc,
E. J, NORRIS,
Edgefield, SrC,
All for Sl.SO,
Veekly Constitution,Atlauta,$1.00
Southern Farm, u 1.00
1 Useful books, c. 25, 1.50
All for $1.50. Worth, $3.50
R. H. MIMS, Agt.
Also agent for Southern Culti
ator. Call on nie al my Photo.
Itnrlio.
L il
Lmmonia,
I vail. Phos. Acid
'otash.
Analysis of Analysis of
Shepard Laboraty,; State Chemist
Charleston, S.C. |Clemson College.
Guaranteed j Rel. Com. value
Analysis on ?taken from State
Bags._?Chem. latest rep't.
3.33
10.0.8
1.64
9.53 8-7S ?s-66
i.bi I '-on_
Royal Acid Phosphate.
tail. Poos ; Acid. i3.i6 ij-34 ,0?00 14.2c.
?otash,_^57_I -9'_1 _I_ 3
To leam what the Ground says about lt, see the following parties,
:o whom I sold these goods last year :
MA Minis, T H Rainsford, David Strother, Jas T Minis, WA
Strom, R J Johnson, T J CaHihara, Dr G S Butler, S B Mays, D T
Mathis, G M Timmerman, J R Strother, W H Folk, Arthur C llett,
ino M Mays, W C Hart, W F Roath, J H Cogburn & Bro., A E Pad
gett, Davis Padgett, Bennett Holland, Jno L Addison, Geo Youngblood,
W P Branson, Dr W P Penn, W L Dunovant' H S Hill, W F Elam,
Jr., Jas T Freeman, J N Fair, A L Branson. W T Reel, J H Reel, L R
Branson, M P Wells, H W Walker, J W DeVore, T W Holloway, and
Dthers.
Price, ROYAL AM. FERTILIZER : Spot, $22 ; May 1, $22.50 ; Time, $26.
? ACID, " $15; - $15.50; " $18
t/?T" Special prices in large quantities.
Respectfully,
E. J. NORRIE
Edgefield, S. C.
THIS "WAY BUYERS OF
FERTILIZERS,
If You Want to Make 10 Cents Cotton.
I ara prepared to offer to the Farmers of Edgefield county for the
season of 1893 the following first-class Fertilizers, at lowest prices:
Atlantic Fertilizer,
Atlantic Acid Phosphate,
Atlantic Dissolved Bone, Etc.
I have also on hand other leading brands. Call on me for prices
and terme before purchauing elsewhere.
F. P. HOLLINGSWORTH,
EDGEFIELD, S. C.
DOSCHER &D CO.
FANCY GROCERS. ,
606 Broad Street, Augusta, G-a*
HAMBURG, S. C.
This company has just organized and commenced business. W<. offer
Brick at Augusta Prices.
As good and as cheap asean be found in Hie country anywhere
Carter & Jackson.
V. A. HEMSTREET & BRO.,
ig Goods ol Every Bi
. Highest Grade of Fishing Tackle.
52113i"oo.d Srec ,
Augusta, - C3r ^
ALWAYS IN THE LEAD
/. C. LEVY ? 00.,
r AIOR-FIT CO THIERS,
?UGUSJA, - GEORG IQ.
Have now in store their entire
FALL AND WINTER STOCK OF CLOTHING.
The largest stock ever shown in Augusta. We aim to carry goods which are
mt only intrinsically good, but which also, in pattern, style, and linish
.ratify a cultivated and discriminating taste, and at the snme time, we aim to'
nake our prices so low the closest buyers will be our steadiest customers
'olite attention to all. A call will be appreciated.
I. C. LEVY & CO.,
rAILQR. ""IT CLOTHIERS, AUGUSTA, GA.
IHE FARMERS LOAN AND SAVINGS BANK
OF EDGEFIELD.
SUBSCBIBED CAPITAL, ... - $62,500
PAID UP " - - - 42,275
DIRECTORS:
L. J. NORRIS, W. H. TIMMERMAN, W. H. FOLK,
. H. EDWARDS, N. A. BATES, W. R. PARKS,
V.F. ROATH, T. A. PITTS, A. E. PADGETT,
OFFICERS:
L. J. NORRIS, President. W. H. TIMMERMAN, Vice-Presideut.
i. E. PADGETT, Cashier, FOLK & FOLK, Attorneys.
TRANSACTS A GENERAL BANKING BUSINESS.
SAVIHGS DEPARTMENT:
Interest allowed on deposits in the Savings Department at the
ite of 5 per cent, per annum-when allowed to remain six months or
niger-computed July and January. Any amounts received on de
osit in the Savings Department, from 10 cents upwards, nprl
GEO. W. CRANE,
"otton Commission Merchant,
AUGUSTA, GA.
Ir you me not otherwise obligated, I would bog to ofter my services for
ie sale of your Cotton lins season My commission will be 60?5 per bale. This
ivers storage for ten days. After this time storage will be charged 15? per
ile by the month. Feeling assured of giving satisfaction, with fair weights
id prompt sales at full market prices. Close storage. I remain yours truly,
GKEO- W. C?^A^l 33 {