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6LXLV NO73. NEWBERRY, S. 0., FRIDA' AUGUTST!,1907.T E .$.5A INCOIE TAX CASE WAS DISMISSED SUPREME COURT REFUSES TO GRANT INJUNCTION. Holds That Taxpayer Is Provided With Different Method in Mak ing Payment. The State, 8th. The supreme court has decided that the petition for an injunction to pre vent the colleetion of income tax from a taxpayer in Laurens county shall be dismissed and that should the taxpayer desire -to protest against the payment of this tax there is a proce dure provided by law, which the pe titioner did not follow. The test of the income tax laws. which it was proposed to bring b. ; Mr. J. 0. C. Flemming, a taxpayer of L.aurens county, was one of the most important cases argued by the attor ney general at the last term of court and for the present, at least, is a de eided victory for the state, although not passed uopn by the court. The decision was written by Chief Justice Pope and owing to its importance is given in full as follows: This is an applieation by the peti tioner, J. 0. C. Flemming, to this court, in its original jurisdiction, for a writ of injunction against the re-1 spondent, as auditor of Laurens coun ty, to:enjoin him from proceeding un der an act of the general assembly en titled "An set to raise reveDue for the support of the state government by the levy and collection of a tax on incomes,"' approved the -5th day of March, 1897, and now incorporated in the code of laws of South Carolina, 1902, volume 1, as sections 325, to 331 inelasive, to assess and charge against the petitioer a tax of 1 per cent. on ,)ewh dollar of his income over .and above. the saw of $2;500, to wit, the sum of $30, and from adding thereto 50 per cent thereof asa penalty for petitioner's- failure to make a return of his income. A rule to ahow cause having been granted the cause - was heard by this court upon the facts stated in the petition, and in the an swer and Mum of the respondent. Therei s no dispute in regard -to mat ters of fact. The questions in issue .areaquestions of law. However interesting the merits of the case migt be -this court will not consider them. It is' well settled that where there is an adequate remedy at law courts of equity will not inter fere. Therefore, in this ease if peti tioner has an adequate remedy at law the injunetion will not issue. See tion 413 of the eivil code provides: -"In all cases in which any county, state, or other taxes are now or shall be hereafter charged upon the books of any county treasurer of the state against any person, and such treasur er shall claim the payment of the tax es so charged, or shall take any step or proceeding to collect the same, the person against whom such taxes are charged,- or against whom such step or proceeding shall be taken, shall, if he conceives thie same to be unjust -or illeged for any cause, pay the said taxes notwithstanding, under protest, in such funds or moneys as the said county ti-easurer shall be authorized to receive by the act of the general assembly levying the same; and upon such payment being made, the said counity treasurer shall pay the taxes so collected into the state treasury, giving notice at the same time to the comptroller general-that the payment was made under ta protest; and the person so paying said .taxes may' at any time within 30 days after making such payment, but not afterwards, bring an action against the said coun ty treasurer for the recovery thereof in the court of common pleas for the county in which said taxes are pay able; and if it be determined in said paction that such taxes were wrongful ly or illegally collected, for any reason ~oing to the merits, then the court before -whom the case is tried shall certify of record that the same were wrongfully collected and ought to be .refunded, and thereupon the comptrol ler general sh-all issue his warrant for the refundinl- of the taxes so paid, which shall be paid in preference to other claims against the treasury: Provided, That the c-ounty treasurers shall be required to receive jury and witness tickets for attendance upon the circuit courts of the state receiv- I able for taxes due the county in which the said services are rendered." Why this remedy is .inadequate in tiis case we are unable to see. Peti tioner ,having broughit his action for e recovery the court pan then proceed to an inquiry as to the validity of the act, and if it is found to be nuAl and void his money will be refunded. Pe titioner contends, however, that even ? if in this instance he recovers the taxes so paid, that the above quoted ' remedy would be insufficient; for the n reason that each year there would be v an illegal assessment and collection t and as oftewhe would be compelled to a bring a action for recovery and would thqs be put to much annoyance and 3 expense. Clearly this contention can not -be upheld. The idea of county IE or state authorities attempting to col- F lect a tax under a law declared void e by the courts is absolutely repugnant to the principles upon wihioh our gov ernment is founded. The power of the i courts to pass upon legislative acts E and decalre them unconstitutional if necessary, is regarded as one of the d bulwarks of liberty and of the protee- f tion of property and any action which d in effect nullifies such authority or brings it into contempt will not be b likely to occur. e In our opinion the petitioner has a full and adequate remedy at law and therefore his petition is dismissed. It is believed now that the petition er will take the means provided in the code for a test and bring the matter up to the higher court in this way. STRENUOUS LU KILLING T3E MEN -- - t Remarkable Situation is Disclosed d in Chicago.-Heafth Depart- V ment Report. Chicago, Aug. 5.-The strenuous life is killing the men of Chicago at a tremendous rate, .while the women of l the city are increasing their longe ity by the simple life, says Health Commissioner Evans, in a report. He i declares that a century will see Chic- E ago an Adamless Eden. Dr. Evans makes the startling statement that C during the last seven month of 1907 N in Chicago about 12,000 men sue- I ubed as compared to 6,000 women. t He says that in the last year the ratio, of difference in the, death rate be- 1 tween men and women' has been 30. against less than 10 per cent. 20 years r ago. - The cause of this is attributed by Com'ssioner Evans to the strenuous life. Contributory causes are the quick lunch, constant exposure and careessness.. A Mimlon a onth. The truth of that old saying qutited by the farmer's wife as "them that j has, gits!' is again strikingly shown J by the immense profits of one of New t York's multi-millionaires. The lucky man this time was Au- t gust Belmont, who 'financed the building of the New York Snbway in "panicky'' times, when nobody else *in Wall street wanted to touch it. 1 Belmont evidently foresaw more learly than experienced fraction men the wonderful transit possibilities of New York, says the Broadway Maga- ~ zine. He was more than .the practi- ~ cal man; he was more than the dreamer; he was both, for he gave the city its much-needed, long-delayed subway. As for the situation today, judged purely from a financial standpoint, it must be generally admitted that, however burdened the Interborough-' Metropolitan Company may be today the city's tremendous inerease of! traffic will within a few years place, that company upon a sound dividend-! paying basis. When that happens and cold. hard figures say it must August Belmont and associates will: reap a golden harvest. From 1904 to 1905, previous to the Metropolitan merger, the stock of the 1 Interborough Company soared from 2 to 223. and several big fortunesI were made on the rise. Belmont's wealth durind the period of nearly one year is said to have increased at the ra te of one million dollars a THE NEWS or rosERiTy. Ileeping Preacher in Prosperity Faculty Graded School Chosen. -Off to Jamestown. Prosperity, Aug. 8.-Mr. L. S. Bow rs has gone to Glenn Springs. Mrs. Sallie Black, of Saluda coun F, has gone to Charlotte to visit her ister. Material is being put on the ground )r the new Lutheran ehureh. Major Perry, the sleeping preacher, as on exhibition here Wednesd;ay Ight. Quite a number of persons -ere out to hear him. There is some ing very peculiar about this negro nd the peculiarity or mystery has ever been satisfactorily explained. 'he idea that has been advanced that e reproduces sermons he has heard 1 times past will not hold. He reaches every night and from differ t text, consequently he could not ave heard enough to have lasted ihim. Mr. and Mrs. Pat Kennedy, of Due est, are visiting Mrs. Kennedy's iother, Mrs. D. H. Witherspoon. Rev. Mr. Whittaker has been con ueting a protracted meeting at Zion [r the past week closing on Wednes ay evening. The board of trustees of the new igh school elected the corps 6f tetach rs on Monday. Prof. E. 0. Counts s prineipal and Geo. D. Brown as ist-ant principal. teacher. The -faiculty or the next term will be Prof. E. 0. -unts, principal; Assistants: Geo.-D. ). Brown, Misses Margaret Leckie nd Erin Koh'n. Misses Lucille Wise am Maude Vyse, ofgaluda, are visiting relatives town this week. Mr. J.'H. Wise and children, of Lit le Mountain, were in town Wednes ay. Mr. Wise has been sick for some reeks, but is able to be out again. Mr. Thos. Matthews, of Ninety Six, visiting relatives in Prosperity and ieity. Dr. J. M. Ridgell, of Batesburg, as been visiting his aunt, Mrs. A. f. Lester. Dr. Littlejohin, 6fUnion,"has.been isiting friends(l) in town since last hinday. Misses Helen and Alice Schumpert, f Vidalia, Georgia, will leave for a isit to relatives in Atlana, Ga., on riday, from there they will return o .their home... Mrs. D. P. Boyd, of Union, is visit g her brother, Mr. J. W. T.hompson. Miss Elliott Dobbyns, of Whitmire, visiting Mrs. B. B. Sohumpert. Mss Eveline Browne, of Cross Hill, a visiting Miss Kate Thomnpson. Mr. Paul Fellers, of Columbia, kVMMyeWsspent pent Saturday with Mr. Hart Kahn rn his way to visit his :parents at ohuntville. Mr. J. D. Quattlebaumn is ho~me rom the hospital. Miss Eri Kohn returned Tuesday rom the missionary convention at sheville and friends in the "land of he sky.' Miss Gertrude Simpson has re urned from a visit to her aunt, Mrs. r. Q. Werts, at China Grove, N. C. A jolly party left Prosperity .on Luesday for the Jamestown exposition Lnder the care of Mr. S. S. Birge, (fa ailiarly known as Dock.) In the par y were Mesdames E. E. Young, A. H. Cohn, J. F. B.orwne, Miss Gertrude lobb, Messrs. E. B. Cook, Gus Young, >erry Shumpert, - Chapman, Ha-1 Lnd "Ernest K7ohn. They will also nake a pilgrimage to Washington. Misses Edn~a and Lucy Fellers have cone on a visit to relatives in Green vood, Ninety Six and other places. Hart Kohin has gone to Moun,tville o visit Paul Fellers and together they vill take Harris Springs. A. BL. P. Services. At 11 a. m. and at 8 :30~ p. m. next aabbat.h there will be preaching in he A. R. P. ehurch at Presperity. it 4 p. m. there will be preaching at Barbecue at Sligh's. Mr. Jno. C. Mills will furnish a >arbecue at Sligh's on August 17, the casion being the meeting of the armer' union. Prominent speakers ill be present and will deliver ad Iresses. The price of dinner will be 15 ents and 40 cents. Everybody 16 - vtedard a good dinner is guaran IE OIL INQUIRY IS NOTHING NEW [NVESTIGATION WAS MADE THREE YEARS AGO. Aleged That Commissioner Garfeld .Declined to Give Out Matter Re cently Made Republic. Washington Cor. Col.umbia State. The vply seere Jarraignment of he Standard Oil company just given xut by Mr. Herbert Knox Smith, ehief of the bureau of corporations, ,omes at such a psychological moment, following close behind Judge Landis' 029,000,000 fine, as to recall to those who have watched governmental.af fairs here with a special eye on the bureau of corporations that this in restiagtion of the Standard Oil com pany was really made three years ago, nder MT. J=mes R. Garfield, former 3hief of the bureau of corporations. Some of the agents who collected bhe data for the bureau left the gov Prnment service a little over two yers ago and one. at least of these ver since that time has been telling Df the information about the Stand trd. wdhich he collected for the -bureau, but whieh Mr. Garfield declined to give out. In the commonly accepted pinion it was too damaging 'to the Standard. Why it was not given out bhen, and is given out now, is a mat ter for conjecture. With all the noise the administra tion has been making about trust busting and the ravages of predatory wealth there is undoubtedly consider ble touchiness and ca'ation on the part of the government officials when it comes to really doing anything, or ven saying anything which might in jure one of these big corporations or -niet tend, -to stop the operations of the trusts, whieh from the begim0ng have been the peculiar creations apd pets of the Republican party. With Be and .orn. Mr JgeR GarfileI went into the bureau of corporations with a ring of the bell and a blow of the horn from the White House, announcing to bhh world that the trusts were to be investigated. Agents were to be sent abroad in the land and wherever a trust was found it was to I e Teported to the president, .who was going to forthwith bust it, wipe it out, destroy it from the face of the earth,,. and establish, in its stead, justice, secure the blesings of liberty to ourselves and our posterity, and all that sort of thing. And Mr. Garfield's agents did go abroad in the land. They went here and they went there; they went east and they went west and they went clean'ovei- the cuckoo's nest, be eause they did not da're go into this nest and tell the country what was ii there and what.te cuckoos were real. ly doing. But to satisfy the aroused people, who were crying out agansi the oppressions of the Standard Oil company, its holding up other corpora tions for rebates 'with one 'hand while with the other it held up the people by putting up the brice of oil,, to satis fy the constant clamor of the peo ple and to save -the administration from popular execration, Mi'. ~Gar* field did send out his ag'ents to in ves.tigate this great raging, blood sucking octopus. Those who are employed by the hu reau of corporations in the capacity of agen.ts are not politicians. They are not administration .henehmen, non are they partizans against the adimin istration. Most of them are economi( xperts, students, philosophers, somE of them smell noticeably/ of the lamp. They wear whiskers, trimmed in Vat Dykes, and gold-rimmed spectacles fastened before their eyes by hook~ back of their ears. They are selected for their jobs according to the civil service rules laid down in an eldei day and champoined by Mr. Theodor Roosevelt himself, in his unsophisti ated youth, when he did not see the necessity of having Rough Riders anc other ardent 'admirers of his ebarm ing personality in the various govern ment positions. Real Investigation? - Now, these agents of the bureau of corporations, some of 'them at least prceeded really to investigate th Standard Oil company. They t.urned: in as a result some very startling fact~ abot tis mighty trust: but the trusi was mighty in more places anct in more ways than one. Whether or not one of the ugly claws of the octopus extended through the windows of the White House may be true or it may not be truth. The damaging facts were turned in about the time Mr. Roosevelt and Mr. George B. Cortel you, who had just been at the head of the department of commerce and labor, to which the bureau of corpora tions is attached, held up a number of corporatios for large contributions to the Republican campaign fund. Just prior to Mr. Cortelyous his toric descent upon the gold laden vaults of Wall street, the department at which Mr. Cortelyou, the national Republican chairman, had been at the head, had collected through this bureau of corporations a large amount of information about the various trusts. This information about the Standard Oil company, or much of it, was known at the time. The Republi can campaign books of .that campaign have nbt yet been opened for the perusal of the public, but it is a rea sonable inference that- those books contain an influential subscription by the Standard Oil company. "Has the Standard Oil company, like Mr. Harriman, refused to make further contributions?" is a question which is being asked by inquiring minds who have an inkling of the in wardness of the situation. Zach MeGhee. Advertised Letters. Letters remaining in the postoffice at Newberry, S. C., for week ending August 3rd, 1907. B-Mr. Mae Braswell, Miss Mamie Bowers. C-Mr. Rubby Colley,, Mr. A. D. Cambell, Mr. D. F. Cagle. D-Mrs. Bulah Davenport. G-Miss Jannie Gant, Mr. Elia Green, Mr. Gilliam' Grim. J-Emma.Juir. M-.Mrs. Reehel Mason. N-Mr. John Nichols. P-Mrs. Faunie Pews, Mrs. Fannie Pen. R-Mr. R. B. Ritehie. S--,Miss Leones Sarter. .T-41rs. Minie A. Taylor. W-Mr. Thompson Whitner, 'Mr. 0. L. Watte, Hattie Wals. Persons calling for these letter will please say that they were advertised. C. J. Pureell>, P. X. JUST SUPPOSTG. What May Happen When the Air Ship's an Actual Fact. There is very little doubt that the air ship is an acceomplished fact. What boots a year or two when time is fly ing as swiftly as it does nowadays? But has anyone considered the new dangers that will follow in the wake of the new inachines? Does anyone imagine that life for him will be the old, care-free existence that it has been for the most of us; that w'ihen th-air is ifilled with iron and steel and wood, man will go his way, unheeding upper ether as of old? Of course, in the very nature of things, the first to equip 'themselves with aerial racers will be .the reck less devils who now run gasoline jug ernauts on our highways. Is it not easy to imagine that they will do when they get up in the air? Will life on 'the .surface of the earth have any semblance of safety while "white eagles'' and "red hawks'' are careering in upper air, spilling out tools, and now and then an occupant? In these pleasant days, if a man is walking about NeW York all 'he has to think of are the trolleys, the motor ccles. the ordinary heels, the automo biles. 'the dear old horse cars and the other horse drawn vehicles, including the fire engines and 'the ambulances. If he is alert and spry his chance of life is 'as good as that of a soldier in a secondary skirmish. His adver sads 'ai-e all on the level, so to speak, Iand he can see what is coming wi.tho'ut raising his eyes to heaven, a thing that mankind fell out of .the habit of doing ages ago.I Bu't with the upper air full of ships, and the ships full of people, and many of the people full of the intoxication horn of free life in the void, why; I would not write any pedestrian's in 1rance wiclhout charging a prohibi tive premium. Le us suppos two irresponsibles LiL an ir bip. "Hand me that wrench, BilL There's something the matter with this nut, and I want to take it off. Look out! Gee! you missed hitting bhat ehimney. Can't you steer? Oh, you careless idiot! What did you clrop that wrench for? It struck the aorth light in that studio building. Let's get away, quick. I'll bet that you've killed the artist at work-to ;ay nothing of losing the only wrench we have. Hello, did you see that? An old chap fell out of .that pink ma chine, and I'm blamed if he didn't grab the spire of Grace church, and there he is!" "Shall we rescue him?" "Rescue nothing. What's the mat ter with his own people doing it " "Well, I'm going down after that wrench. I don't see any eommotion around that studio building. Guess we didn't kill any one." The air ship turns, goes back, drops until it is about five feet above the ground-glass north light, and then the man wl.o dropped the wreneh, making a cone of his hands, calls out: "Bay, you artist, below there, did you hear anything drop?" A moment later a skylight is open ed, and an excited man in a blue blouse makes his' apearance. "Did y.u drop that wrench? t'wei, ufully sorry. Did you find it?" "I came near fidding it on my head, and if you were in a balloon, instead of an air ship, I'd put out you of com mission. Confound you all! Life isn't worth living since you left the high ways. "Let's ]rave the wrench, .thit's a zood fellow. '--Cenotry. THE FLIGHT OF BMS, swaows ny.~ mueb as nin The French seiwntifle weekly Cie et Terre, prints a very interesting 4r ticle about the speed of several bird, - as observed by August Venhiarii;of Autwerp.. The rapidity of flight edited to the swallow. (200 feet , second) seemed exaggerated to him, And he undertook some experiments on his own hook. He sent-several baskets of pigeons to Compiegne, France, and in a ep arate eage a swallow whiph had- its nest under the gable room of.the rail road station at Antwerp. On Novem ber 7, at 7.30 in the uirning, al1 the~ birds were liberated at Compiegne; bhe swall'ow took a northern direction, as quick as lightnin~g, while the pi eonse made several spirals in the air before they started in the same direc tion. The swallow arrived at its nest, in Antwerp, at 8:23, -a number of wit nesses being present at its arrivaL. he .first pigeons only arrived at their destination at 11.30 of the same morning. The swallow had, therefore, covered the entire distance of 146 1-2 miles in 1 hour and 18 minutes, which - is equal to a speed of 128'l-2 miles per hour or about 189 feet per second, which is about double the spee'd of an express train. The pigeons' only reached a speed of 35 miles an hour, or 48 feet per sec ond. It may be gathered from these ft gures how rapidly the migrations of swallows take place, as with the speed given above it would require only half a day to fly from Belgium or eentral Germany to northern Africa. _ Mercury, 1907. The old broker handed the messen gerboy a yellow slip and then pointed to the bronze statue of Mercury, which stood on the desk. "My boy,'' said the old broker sol emnly, 'do you see that statue? Well, that is Mercury, the swiftest messen ger boy on record. Now I want you to take this message and go as fs as Mercury.'' Jimmy shifted his chewinggm and toyed with the ends of his dog eared novel. "Yer'll have to excuse me, mis ter,'' he responded, "but I can't do anything of de kind. In de first place, I've got more clothes on dan dat lob ster, and, in de second place, if I was eaught running like that I'd get turn ed out of de union." And then Jimmy winked at the janitor and started off at the same