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X.MANNING, S. C. WEDNESDAY., ARPIL 17, 1895. 38 INCOME TAX ')ECISION. CHIEF:.JUSTICE FULLER DELIVERS TrfE OPINION OF THE COURT. The Court Decides that . ';ation on In comes from State or Municipal Bonds or from Real Estate is Unconstitutional Bow te Court Stands. WiAqiNGT0d, April 10.-The an nour.ement of the decision of the Su preme Court of the United .States in the inconie. tax cases. Mndai was made in the presence of a crowded court room. the spectatoreJobby being throiged to its itmost capacity. Pub lic interest in- the case has drawn an attendance everv decision day since the argumentc took place that has tax ed the po*er. and ingenuity of the officia-ls to cais for. Among those within tberail today were Attorney Genekid ~~y, Assistant Attorney Generat Whitnev- and Mr. W. D. Guthrie, .of,New'York, who took part in the .argunent: Mr. J. M. Wilson, of W himgton, ofcounsel, for J. G. Moore,'whb sdught in an injunction to restralii Internal Revenue Commis sioner Miller from proceeding to carry out the law; Senator David B.- Hill, of New York': wtro so persistenily fought the inrtion of the tax provision in the tariff law; Ex-Secretary of the Treasury -Botitwell: R. B. Bowler, comptroller of the treasury; Senators Mitchell and -.Hunton. 2x-Attorney General Garland, the Hon. Geo. (. Gorman and a great number of attor neys more or less interested in the ac tion of the Court. Themenbers. of thle Court, except Mr. Associate Justice Jackson, entered the chamber promptly at noon. A few cases of minor. importance were disposed of, and the Chief Justice an nounced that at the conclusion of the sitting on Thursdar "the Court would adjouri over Gooa Friday, and ser eral orders of the (ourt, altei- which the great.case of the day was read by him. -He sLid- amidst an almost pain ful stillness: "I am charged with the duty of announcing the opinion and judgiient of the Court in the case of Charles Pollock vs. the Fariers' Loan and Trust Company et al." The con clusion of the Court were stated to be as follows: 1. That by the Constitution Federal taxation is divided into two great classes-direct. taxes and duties, im posts and excise. 2. That the imposition of direct tax es is governed 3y tie rule of appor tionment amoig the several States ac cordinc to numbers and the imposi tion oA duties, imjpsosts and excises by the rule f'unif6rnty throughout the United States. 3. That the principle that taxation and representation go together was intended to be and was prescribed in the Constitution by the establishnent of the rule of. tbe apportionment among thieseveil States, so that such apportibint should be accorling to numbrs in-each' State. 4. That the States surrendered their power-to levy imposts and to regulate commerce to the General Government ad gave it the concurrent power to levy direct taxes in reliance -on the protection'afforded by the rule's pre scribed,-nd that "the compromises of the Constitution. cannot be disturbed by leoislative actioi.- - 5. That these conclusions result from &e text of the Constitution and are supported by the historical evi dence furnished ~oy p.ie circumstances surrounding the framing and adoption of that instrument and the views of those who framed and adopted it. 6. That the undeeading and ex pectation at the time of the adoption of the Constitution was that direct taxes would not be levied by the Gen eral Government. except under the pressure of extraordinary exigency, and such has been the practice down to August 15, 1894. If the power to do so is to be exercised as an ordinary and usual means of supply that fact furnishes an additional reason for cir cumspeption in disposing of the pres ent cases. -. . 7. That-taxes on real estate belong to the class of direct taxes, and that the taxes- on rent or income of real estate, whidh is the incident of its ownership, belong to the same class. 8. That by no previous decision of this Court has this question -been ad judicated to'the contrary of the con clusions now announced. That so much of the Act of August 15, 1894, as attemnp.1s trimpose a tax upon the rent or mncomi of real estate without apprtionnrient is inveld. -Te Court is further of the opinion that the Act of August 15, 1894, is in valid, 'so far'as it attempts to levy a tax upon the income derived from mumipaibonds. As a municipal cor ' is the representative of the ~aeand one of the instrumentalities of the State Government, the property urd'eveeof municipal corporations are not the subjects of Federal taxa tion, nor is the income derived from the State, cotnty and municipal secu rities, since-taxation on the interest therefrdpeutes on the.power to borro* before it is exercised, and has a sensible influence cn the contract. and, therefore, such a tax is a tax on the power of the States and their in strumentalitiesZo borrow money, and consequenty.repugnant to the. Con-i stitutio-n. Upon each of the other questions ar gued at the'Bar, to wit:. 1. W.4ethier the-- void provisions as to rents-ands income-.from - real estate invalidates the whbuie Act?. 2. Whether as to the inc'ome from personal property as such the Act is unconstitutional as laying direct taxes? . 3. Whether any part dith tax, if not considered as a direct tax, is in validfor wg 4.f unifor-mity ona-either of the grounds suggested f . The Jutices who heardtlie~argement are equally divided, and therefore. no opinion is exoressed. The result is that the.decree. of the Circuit:&odit is reversed and the cause rerntauJldwit~h directions to enter a decrfein favor of complainant ip respect --7Qfrmot'the voluntary pavment ? on the rents and income &t~ 'sne~ti and that which it holdas..i l d on the income from the municipal bonds owned or so held by it. The Chief Justice said that the juIris diction of Courts-.of equity:td~prev-ent diversion of funlds by breach of trust or illegal payment of ..the ftands had been frequently affirmed by the Court. The question- was not raised in the Court below, but haal been explicitly waived on the argunient of the case and the Court felt justified in proceed ing to a decision of the case on its merits. He said that the power to de cide a lgw-unconistituitionial was used with reluctance, but the responsibility coil not be evaded when the neces sitv arose. The contentions respecting this law were: 1. That a tax on rents was a tax on real estate. and that not being laid ac cording to a)portionnient, it was in valid. 2. That it was not uniform and a violation of the constitutional require inent that such taxes shall be laid with uniformity. Under this head came the exceptions in favor of those persons who were not in possession of an in come of $4.000: of mutual insurance companies. savings banks. and part nerships, all organized for and doing the same business as that of corpora tions authoiized by the States. These .eceptions, it was held, were arbitra ry and capricious, and not based upon sound public policy. 3. That incomes from investments in State and municipal bonds could not be taxed. The Chief Justice proceeded to a consideration of the constitutional re quirements with respect of the imposi tionof the two forms of taxation, di rect and indirect. and said that the framers of the Constitution intended to make the consent of those who were expected to pay essential to the validity of any tax. They had just come out of a conflict upon the great principle of taxation with representa tion and they were intended to go to gether-that Congress should so im pose a a that it would fall with even force and effect upon all of the con stituents of those who voted for it. The States represented in the Con stitutional Convention. said the Chief Justicsurrendered their right to levy imposts, excises and duties to the General Government. They looked forward to the time when great States to the west of them would be coming into the Union, and when they gave up that right they did so with confi dence that the rule of uniformity would be observed in the laying of taxes by the Congress. The first question to be considered. said Chief Justice Fuller, was whether or not a tax -on rents is a direct tax within the meaning of the Constitu tion. It had alway.; been held. lie said, that a tax on estate. real or per sonal. was a direct tax. but it might be that the Constitution had a diifer ent meaning. and that it was to be ap plied to this case. In that view it be came necessary to inquire what were direct taxes at the time the Constitu tion was adodted. The Chief Justice then made exten sive quotations from-the history of ie debates in the Congress on the subject of taxation. The inference from them he said, was that the general distine tion between direct and indirect taxa tion was. well understood by the mem bers of the Convention, and that the expectation was that a direct tax would be the last resort of Congress. The celebrated case of Hvtou vs the United States, decided March 3, 1796, was then referred to at great length, the one in which it was held that a tax on icarriages was not a direct tax. The several opinions filed by the Jus tices were quoted, and Mr. Chief Jus tice Fuller asserted that in none of them was there any expression of opin ion as to whether or not anything ex cept land and capitalization taxes was a direct tax, but they were confined to the case at hand. The case, he said, seemed to turn upon the declaration of Hanifton as to what constituted di rect taxes; if there had been a refer ence to the decisins of the country from which the Untied States derived its jurisprudence it would have been fatal, forin Great Britain income taxes had always-been treated as direct taxes. The opinion then proceeded to re view the decisions made by the Su preme Court in cases arising under the law of 1861, 'which, the Chief Jus tice vaid,counsel had contended declar ed that an income tax was not a direct tax and must be regarded as controll ing in the case under review. The principle of stare decisis,he continued, applied only to such cases as are di rectly in point. .No Court had ever held itself bouaid by any part' of a de ision not necessary to decide the case before it. The duty of any Court harged, with the construction of con stitutional provisions was not to ex tend a decisio~n on a question. if an er ror of principle was likely thereby to be perpetuated or committed. In the light of these observations the opinion cnsidered the decisions down to that in the Springer case and concluded that they were all distinguishable from the one in hand. The Springer case was no exception to the rule, inasmuch as it did not present the point raised in this case, is a tax'on rentsataxon realestate? The Court, the opinion continued, was un able to see anyv distinction between a tax on real estate and a tax on the rents arising from such real estate. What is land but the income thereof ? was asked. The constitutional require ment was that direct taxes should be laid only - by -apportionment among the States according to population, and this tax was a direct tax. There was no distinc tion between an annual tax on the valueof the larid and a tax on the land itself. Constitutional provisions, it was said, could not be thus evaded; it was the substance, and not the form or shadow, that was to prevail in con struing them. Upon this point there were many decisions, and some of them were quoted. What the Constitution intended to prevent, said the Chief Justice, was that no tax should be laid on the resi dents of any State by- the representa tives of othei- States.: - The exercise of the power to tlevy direct taxes was to be restricted to extraor.1:nary occasions In conclusion, therefore, upon this point the.--Chief Justice announced that the Court, were of the opinion tht that par-t 'of the law imposinf taxes upcdy renuts obtained from rea estate wa.sinvalid. Next in.9rder the opinion consider ed the third objection to the law; That it imposed a tax upon the incomes derived from' investments in State and unici pal bonds, and was therefore ivailed. - -' Chief Ju~stice Fuller reasserted the geher-al prnciple that a tax on Govern ment bonds was, held to be a tax on cotrac-ts mid prejudicial to the public intrest. It 'was. ther-efor-e. obvious it'a such a tax on the tiower of States or municipalies to make conGa-cts was piejucial tO public policy and. ther-e fore. unconstitutional. On the other matters involed in the ase of Hyde vs the Continental Trutt Company, of New York city, and in the case of.John G. M1oore vsJoseph 8. MIiller, commiss ioner of Internal Revenue, for an injuction to restrain him from proceeding to carry out the law,. appealed from the Courts of the Dis trict of Columbia, Chief Justice Fuller stated that the Court was equally divid ICONTINUED ON PAGE FoUR.I TO WIN FREEDOM FOR CUBA. Three Thousand Enthusiasts Meet at Tami pa. Fla. TAMPA, FLA., April 10.-Lyceo Cubano was the scene of one of the most enthusiastic meetings to-night ever held here. The occasion, is the celebration of the twenty-six anniver sary of the Constitution of the Cuban Republic. There were three thousand people present, incluling several hundred ladies, who joined most heartily in the demonstra tion. The half was packed with an eager throng. The streets for nearly a block were thronged with Cubans and their friends, and all round the building the people stood in great numbers. The hall was gaily deco rated with bunting and national em blems. The Cuban and American flags were gracefully wreathed about the pictures of Cuban patriots on the xalls and on the stage. Among those who had a place on the platfom were Ramon Rivero, pres ident of the society: Dr. Valdes Do minguel Fernando Figuerado, leader of the party here, Enrique Callejo, Gualerio Garcia and Jose Herrera. Rivero. editor of Cuba. was master of ceremonies. The speeches abounded with tiery patriotism and the reading of the proclamation of the Republic in 1S69 by Col Figurado was continually interrupted by applause. One speaker declared -Spain would never take her hands off the throat of Cuba until her grasp was severed by the blood of Cuban courage. Another said: "The coming of Campos means the re-establishment of the the regime of the revolution whose anniversary this meeting is called to honor. Then they garreted and shot the pat riots, out raged their wives and daughters and burned their homes. The same fate now hangs over the I heads of our fair native isie and our blood kindred there: They will be subjected to the basest crueities ever heads of a liberty-loving people, and they will be called upon to wade through seas of blood, but over and beyond it all lies the pearl of great price, liberty for Cuba. Let them do their worst, we are prepared for them. We have made up ou: minds fully to the great struggle, and we are deter mined to win the freedom of Cumba and redeem her from Spanish bondage at any and every cost. When -arrot ing and shooting and the outrageing of our woinen and the burning of our homes begins we shall pay them in kind for their hellishness. Mark you, we shall not begin these blood-curling, outrages and shall only condescend to meet these devilish things on an equal footing when we are forced to so by their own example." The speech was greeted with continu ed applause. Other speeches were ma e. by Sotero Alfonso, Nester L. Carbonell, Eduordo Reina, Francisco Diaz, and a Spaniard, Romaella. One of the principal features of the evening was the speech of 31iss Luisa Sanchez, a charning and intelligent blonde. The speech was made extem pore and her every movement was grace itself, while patriotic eloquence raised a storm of enthusihsm in and around the hall. At the close of the meeting the fol lowing resolutions were unanimously adopted. Resolved, That the Cubans assembl ed in mass meeting endorse the action of the councils in selecting Jose Marti as delegate and Benjamin I. Guera as treasurer of the party and accord a vote of thanks to the secretary, 'Gon zalo de Queseda, for his work through Florida in representation of the Cuban delegation. The resolution was at once wired to Quesada in New York. Benjamin G3uerra, the treasurer, is in the city, but was unable to attend the meeting on account of illness. FLORIDA SYMPATHIZES WITH CUBA. TALLAHASSEE, FLA, April 10.-In the Senate to-day a resolution by Sen ator Chipley, extending sympathy and encouragement to the Cuban re volutionists, was adopted. stormy Outlook for Cuba. JACKsoxV1LLT, Fla., April 9.-A special to the Times-Union from Tam p a, Fla, says a gentleman who left Havana Saturday says of the situation in Cuba: "Things are looking rocky even in Havana. Business is depressed and in spite of the Government and Ameri cans who have large holdings there, the situation is serious and growimg worse every day. The insurgents have a force of more than ten thous and armed and well equipped men in the field and can place as many more in service on short notice. But their plan is to make a guerilla warfare of it for the present. Whlen the Govern ment shows its hand fully then they will act. "The coming of Campos means the beginning of a struggle in earnest. He brings authority from Madrjid to grarrote and shoot every rebel captured in the field and the atrocities of the last rebellion will be repeated. Dur ing that struggle men were shot, thrown into pris'on and the women of rebels were outraged and their homes burned. But the rebels are prepared to meet the enemy at every point: they are fully organized and equipped this time. When the outraging of wives andl daugh ters of rebels and their homes are burned to the gr-ound the Spaniards will be r-epaid in kind. These things star xing the' island in the face are what makes the~ people tr-emble, and well they nmay. Goe. Craz~y. JAwxs' NvILL:. Fla. A pril 11.-3h-s. F. WV. 31adera. wife of the Saa i Iran cisco agent of thxeChiic-ago, Buarlington and Quincy Railroad. went crax'y in the union station today and. seremaed that her son, daughter and pet dood with her were being pursue. by the Spaniards. would mu~rder themi all. She became so violent tat the pohet took charge of her. Chiet PhIillips enx deavored to get her into ~the hiospial. but she was unwilling. She~ made the chief sit in the road while she praye'd. and she anointed him with water fo a creek near by, and lemon juice, say inr at these were proot agaiunst his er nmH*s Relatives are on tuxe way fromt Chicago to take c-harge of her. Sles. 31adera formierly lived im Chica go with her husband, wher~e he is well known. Heo Loved The Horse. LEXINGTON Ky..- April 11--doe Dennison. a w.hite man. :2 years old, who has been caring fox- Byron Ic Cleland's thiorough bed muares a:nd colts for several years, became insan~e today on account of the accident to) the Longfellow Sallie 3IcClelland colt last Monda;, whereby it had to be de PRICES RE-ARRANGER) WHAT THE STATE IS SELLING IN ITS LIQUOR SHOPS. A New Price List Prepared-.S.me Fig ures Showing the Profits That Should Accure to the State--Interesting Study. COLUMBIA, April 11.-The new State liquor commissioner, Col. Mixson, has rearranged the price list of. liquors and wines furnished by the dispensa ries, and has just issued a- sheet gving all the "prices current for the year 1895." There have been somei notable reductions in some instances. The price sheet gives the price by gallon, quart. pint and half-pint peekages to th: sub-dispensers and then the p5rices to consumers. The list is printed on heavy cardboard and is to be displayed in each dispensary. -Whiskey~ cock tails" appear on the sheet, but the prices are left blank to be filled in. Commissioner Mixson says these goods will arrive today and the blanks will be filled. The list shows exactly what the dispensary carries in stock and what prices prevail. The whiskies are oriced thus, the first figure given being the gallon package, the second for the quart. the third for the pint and the fourth for the half pint: 80 per cent. Rye, Corn and Bourbon -To dispensers $2, 50c., 25c.. 12 1-2c.; to consumers $2.25, 60c.. 30c.. 13. X Rye, Bourbon. Corn. Rum and Gin-To dispensers w2.15, 3c., 30e., 15.: to consumers $2.50, 75c.. 40.. 20c. XX Rye, Bourbon, Corn, Rum and Gin-To dispensers $2.55. 70e., 35c., 17 1 2c. ; to consumers .3, "Wc., 45c., 2 5c. XXX Rye or Old Velvet-To dispen sers s3,35, 90c., 45c.. 22 1-2e.: to con suniers .4, -1.2, 60e., 30. XXXX Rye and Scotch--To dispwn sers $7.85. 82, $1. 50c.: to consuners >10, 82.5. 1.23, 65c. Dillinger Rye-To dispeusers $3. 75c., 40c., 20c.: to consumers -1. -1, 59c., 25.. Thom pson Old Rve-To dispr-nsers 5.60, .1.40, 70c., 35c.: to consumers $6.80, $1.70, S5c., 45c. Mt. Vernon Rye -To dispensers $-, $1.25. 70c., 40c.: to consuznxers ,-, $1.50, 90c., -c. Old Cabinet Rye-To dispensers $-. $1.08 1-2, -c., -c.; to consumers ,-, $1.25. -c., -c. Pepper Rye- To dispensers -, ,108 1-3; -c., -c.: to consumers $-, $1.25. _-c., -c. The prices of beer are as follows, be ing sold only in pint packages: To disgvea sers-Patent stop beer, 7 1-2c., export beer 10c., ale 22c.. por ter 21c. - To consumers-Patent stop IOc., ex port 12 t-2c. (quarts 2,c.), ale 25c., porter 25c. The dispensary carries t wo grades of Madeira wine, the first hoin g sold to dispensers at $1.60 a gallot, 40c. a quart and 2oc. a pint, and to consun ers at $1.8U a gallon, 45e. a quart and 25c. a pint. The second goes to dis pers at $1.80 a gallon, 45c. a quart and 22 1-2c. a pint, while the consumer gets it at $2 a gallon, 50c. a quart and 25 centsa pint. Two grades of sherry are sold at the same prices. The middle grade of port wine is sold at the same prices as the first grade of 3Madeira. The cheapest grade of port goes to the dispenser at $1.50 'a gallon and to the consumer at $1.75. The best grade costs the dispenser $2 a gallon, 50c. a quart and 25c. a pint, while the consumer pays $2.20 a al lon, 55c. a quart and-30c. a pint. Two grades of Tokay, two of Ange lica, two of Muscat and two of Cataw ha go at the same prices as the MIadei ra. Blackberry and scuppernong wiue go at the same price as the chleaper grade of Madeira. Grape winegoes at the same price as the cheapest grade of port. Claret is sold in only one grade to the dispenser at $1 a gallon, 25c. a quart and 12 1-2c. a pint, and to the consumer at $1.20 a gallon, 30c. a quart and 15c. a pint. Zinfandel and Hock, one grade only, goes to the dispenser at $1.12 a gallon and 14c. a pint, and to the consumer at $1.44 a gallon and 20c. a pint. Riesling wine, one grade only, ecsts the dispensers a little more than Zin fandel, but goes to the consumers at the saine prices. Alcohol is sold to dispensers at 23 a gallon and S0c. a quart, and to con sumers at $3.50 a gallon and 90c. a quart. Druggists wishing live gallons or more can procure it at the State dis pensary at reduced rates. Iut addition to what has been named the dispensaries are stocked with two grades of California brandies at 50c. and 60c. a pint respectively, one grade each of peach at 50c. a pint, apple at S0c. a pint and grape at 50c. Jamaica rum and imported XXXX gin go at 50c. a pint. the profit being 10c. The lowest grade of Cognac brandy goes at $1 a pint, the profit being 20c.: and the better at $1.50 a p)in t, the profit be ing 25c. Brandied peaches and cherries and Hlostetter's and Baker's bitters com plete the stock. The figures given above will give a pretty clear idea of thec prolits acru ing~ to the State and; cou-uity fromt the olicial liquor busiess in its prese at stage of peirfecion. th~e cliiaim being~ miade that th'e system is now' in perfect and successf ul-operation.-State. 1~won Win Not Cremate. P~HLDELPHIA, Apil 101.-Crema tlin seri'ces hiae been1 O]niil de elared by 3Iasonic authiority,.not to be.' Christian buial.i The q*uesio hat has brought about thi deiinrs over the wakingo a.rangnnents for the funeral of the late Charles 11 Reisser, the wel knouwn r'esraurateur. It had always beenx i Reise :s winX to be cremated, and after his death i famil decide~d to luw is~ wishes. t~r Rneisser wa als a 31'o)d was..)1 tal C hai: Kad("h Conn~'a md) . These orgaci sw nidt take part in' the funer~a .e befor acecepIitug it wa-slrnd:ti w t intention to hav th riesa h tim the body w\as er~l. Th quesuo was t once ca: va wether, uinder 31a~sL!.xe law.. . 1.2aa a Christian burial. Thx. Iadr.::sre ferired to the (radi( \thstair of Penn i svlvania. who is .Judge~ Arnohi. anid he paromp tly rendered .d*iio thax~t rvies at a crem'anena were 20 Christian burial under MIasonie~ law. The famxily, therefore. decided't to ;Oab don th~eir originalll tention. Thea funeral took pluce today and the 3Ma soins attended in a body and perform ed MIasonic rites. Tihe'body was then COLOR LINE IN THE NORTH. 3is Susan It. Anthony Cites a Pertinent Example. ROCUESTER, N. Y., April 10.-There was an exciting finale to the lecture of Miss Ida B. Wells, last evening at the First Baptist Church. in which a theological student from Texas and Miss Susan B. Anthony participated. Miss Wells said that negro lynching had increased in the South in a marked1 degree; that between 1882 and 1892 1,000 colored people were lynched on slight pretexts, and in many cases when t.hey were known, to be inno cent. She gave a number of illustra tions bearing upon her conclusion. when the theological student, who said -h-e hailed from Texas, arose and said: "Do you assume that all the negroes that have been lynched in the South since the War have been innocent?" "I never said that." replied Miss Wells. "I simply claim that they were innocent in the eye of the law. No man is guilty until found so by a trial. Miss Wells then resumed her lect ure. She said - it was considered a crime for negroes to intermarry with the whites, that this was manifestly unjust to the colored women of the South. . .She insisted that if it was illegal for the white men to marry colored women, it should also be ille .gal for them to form alliances with them. A white man might live with a colored woman with impunity, but if he should marry her it would be a crime. Here the Texan, in evident excite ment, arose and said: -Do the neiroes want to marry white folks? If the negroes are so badly treated m the South, why do they not coine, North. or go West, or 'to some more congenial place?" "They are not able to emigrate," responded Miss Wells, "because they are al ways in debt to their landlords, being paid in checks for provisions only -good at plantation stores. I woId remain in the South myself had 1 n (t been forbidden to come back on toe ity of losing my life." Miss Anthony could restrain herself no long:er. She jumped to her feet, and with fire in her eye, said: "The colored people receive no bet -:eatment in the North than they dlo ?ere. I will relatean incident that cc':rred in our city last week. A dance was to be given in No. 3 school for the benefit of the children of the seventh grade, and tickets were issued to children. for ten cents. Now, it happened that-there was a colored girl in that grade who wanted to get in as well as the white children, and her mother gave her money; But when she went..to her teacher, Miss Stuart, she was told that if she insisted on at tem'ling none of the white children would go. and that the affaii would be 'g-n up: so the poor child was turned a-::y. I consider that the feeling of that colored girl was the result of the same spirit that inspire lynchings in the South. Miss Anthonv's denunciation of these distictions amorig the Christian people of the North as well as the South. was dramatic, and the theologi cal student from Texas completely subsided in the outburst of approval on the part of the audience that fol lowed. Where They Live Longest. WASHINGTON. April 10.-A renort showing the percentage of morality in 200 cities-of the United States for the year of 1894 has just been published under the auspices of the suirgeon gen eral of the marine h6spital service. The following figures shows the num ber of deaths in each 1,000 of the esti matedl population in the larger cities mentioned:. Augusta, Ga., I8.26; Baltimore, Md., 19.11; Boston, Mass., 22.98; Bridg:eport. Conn., 15.44; Brooklyn, N. Y, 20.93; Brownsville, Tex., 44.33; Cambridge,. M1ass., 19.28; Charleston, S. C., 27.29; Chattanooga, Tenn., 11.45; Chicago, Ill., 14.93; Cincinnati. U., 18.29: Cleveland, 0., 17.42: Co lumbus, 0., 13.09; Dedhamn, Mfass., 17.73: Detriot, Mich., 14.30; Dubuque, Ia., 10.57: Evansville, 15.45: Grand Rapids. Mich., 1:3.00 :Hartford, Conn., 15.95: Jersey City, N. J., 24.19; Knox ville, Tenn., 16.62: Lowell, Mass., 19.58: Manchester. N. H., 19.54; Mem phis, Tenn., 23.06; Milwaukee. Wis., 15.76: MIinneapolis. 9.24; Newark. N. .J.. 23.07; New Orleans, 24.88; New York City. 11.38; Philadelphia, 18.28; Portland. Me., 20.12; Reading, Pa., 27.95: Richmond, Va. 20.23; Roches ter, N. Y.. 14.54; St. Louis, 16.12: Salt Lake City, 8.10: San Diego, Cal., 12.50: San Francisco. 18.84; Scranton, Pa., 17.28: Sionix Falls, S. D. -4.49; Springfield. Mass.. 15.73 :Syracuse, N. Y.. 16.94: Toledo, 0., 8.05; Washing ton. 19.89: Wilmington. Del., 16.58: Worcester, Mass., 17.20. In some of the Southein cities the report shows the . comparative death rate between white persons and col oredl. as follows: Augusta, Ga., white. 11.36: colored, 2S.41: Charleston. S. C.. white. 16.58: colored. :35.80: -Knoxville. Tenn.. white, 12.(04: colored. 29.63: New Or leans, white. 21.9.1; colered. 32.14. Republicans P'lotting;. M:'Con3IIeK, AB3BEv1LLE CoUNTY. Anril t'.-W. WV. R~usselL. the well kuoxn Rlepublican leader, was in ow vetrdr and in conversation withthe ewsand Courier corres dent gtave a bit of political news tht is interesting. Hie said an etfort wukl made through the United ate Courts to prevent the holding of Cens'itutional Convention. The Courts will be asked to declare the 'C' mitation law under which the elec : o deakgates is to be had uncon ': :iont t.jThe paper in the case S:igfort th-e gr'ounds of action, 41 . RussellI ys have already been mpared aud~sulbmitted to some'of the ablest lawyers in the State, who have prondeed4e stisfactory, and the ca-se w'il. come up in the courts at an ear'ly.day.' lsell is confident of the success of the schieme and intimated that the Rlepub~licans were not the only ones at the bottom of it. The mro'eedI ings will be watched with in ho7.4 at the Britisher. ". '\, April 9.-Capt. Hopkins. of j ' .Ditsh Steamier Ethelred, -which arive herel Pl today, says with r'egardl to his beiV ov-ernauled by the Span a lruiser thiat there is nothing to add to thme story cabled at that time. The he ed w'as off Cape M~aysi, on the 20. when a Spanish war ship hove in sia and fired a blank cartridge to heave the Ethelred to. Capt. Hopkins stopL'ed his engines w~hien the Spaniard circle'd CI'ound the Ethelred once. and thlen steamed away. The first part of her name looked like --Neuve." Capt. Hopkins filed his report with the British cnsn1 atJamaica. DEATH AND) DISASTER. TWO BUILDINGS COLLAPSE AND SIX MEN KILLED. Buddense lek Buildings Fall to the Ground, Killing and Injuring Men and Destroy ing Two Hundred Thousand Dollars Worth of Property. WHEELING. W. Va.. April 9.-A few'minutes past 8 o'clock this morn ing an accident occurred which threw the city into the greatest excitement. The five-story buildinr. Nos 1.22o and 1.222 Main street. occupied by T. T. Hutehison & Co.. wholesale hardware and saddlery dealers, and W. H. Chap man & Sons, wholesale painters and builders' supplies, collapsed with a deafening report, burynig ten men be neath the ruins. To add to the horror of the situation, the debris took fire! from a ratural gas leak, and a dense cloud of smoke arising, the efforts of rescuers were greatly impeded. The greatest damage to life was among the employees of Hutchison & Co's, all of whom were at work. At 9 o'clock to night the list of dead and missing was as follows: Father F. H. Parke, vicar general of West Virginia Diocese and chaplain of Mount I)echantel, the Catholic semin ery here; Benjamin Pritchard, carri age builder, of Buckhannon, West Virginia; Robert Wincner, employee of Hutchison & Co; Euaene Birch. employee of Hutchison & o; Michael Horan, employee of Hutchison & Co: Harry Cowl, Western Union messen ger boy. The four injured men will recover. The Hutchison ba-iiding stood onl the corner of Allev 9 and Main street; the Chapman building is adjoining. At the hour mentioned the employees in HutchisDn's heard an ominous crack ing, and. without a moment's warning giving the unfortunate men time to make an effort to escape the alley wall fell down with a terrific crasli. carry ing with it the entire structures of both buildings. Only the rear wall re manied standing. Frank Haller, Adam Blum and T. T. Hutchisoin were in the rear office and were saved by! the aid of two men, who pried or the bars of a back window and resevd the nu just before a fall of brik buried the room. The men in the Chapman building fared somewhat better. Chlifton, one of the workmen; noticed the plastering and the wall separating them from Hutchison's crumbling and falling down. He immediately gave an alarm, and not a minu+e too soon, for before the men had reached the doors bricks and mortar were pelting them in showers. All got out in time, how ever. A general alarm brought the fire de partment promptly to the scene, and the work ot rescuing was commenced. Blinded and suffocated by the dense smoke the firemen worked like Tro jans, and in about two hours the first victim was rescued.. It was M. J. Ford, who was comparatively uninjured, while he was lying directly across Ben jamin Pritchard. Pritchard was cold in death, and a medical examination showed that he had been killed by be in crushed about the chest. No more "res were found until 6.30 o'clock this evening, wlen the body of Father Parke was taken out of the debris so horribly crushed that the body was scarcely recognizable. In the meantime the fire had gained so that the firemen had to give their entire attention towards subduing it. After twelve hours hard work they ot the flames under control, but it ill be morning before the blaze will be~ completely extinguished. Both buildings, together with -the stocks, are a to'tal loss. A more complete wip ing out of what were once handsome structures could not be imagined. When the first wall fell it broke off lear down to the foundation, and not ne stone was left upon another. The Chapman building was new and in fact not yet finished, so the loss will fall on the contractors. A buildino across the alley, occupied by S.31 Rice & Co., wholesale millinery deal ers, was struck by the falling wall and a big hole knocked in the side. The buildino next to that was also hadly spraine$ and fears are entertained for its safety. Altogether the loss will amount to over $200,000. The insur ance cannot yet be ascertained. Father Parke, who was the oldest Catholic priest in the State, was walk ino up the alley when the deplorable afair occurred. Harry Cowle, the messenger boy, was also killed in the alley w~iile returning from a call. Excitement was at a fever heat, half the police force being required to keep back the immense crowd which quick ly congregated. Street car travel in Main street, one of the chief business thoroughfares, has been blocked the entire day. A startling rumor was extant this evening that an explosion was immin ent, for stored in the Chapman build ing is a carload of turpentine and oil. If the flames reach tis nothing can prevent a nmost horrible addition to what is already the miost disastrous accident that, has occurred in this city. At 7.30 o'clock, however, Chief lHe tley. :laims to have the blaze cut off from~ the oil. The cause of the collapse~ was the dec fetive construction of the~ Hu'tchison bniiding, which was conde ned two years ago and the work of remo'1Vmg1 it neglected. A Young Fiendl Hanged1 CoLucuits. O1.. April 11.-Cla es Eart wats hangedl shortly afer m . ihlt in the State prison foch :de5 of Elsie and Ashley- GoodIe.1 :rer. seven and nine years old. rege tiely, in Pauling courty, No\emIr . 1$24. The children w~ere g-atheri nuts ini the woods and Hart wh wa nly eighteen years old, jone thm According to lhis ownI con flzion -h killed the boy and thien~ra-hed i the irl, afterward killin~g herid urned ~t heir bodies in aL Iog heap. havmgc i' St ismembered t iem to concealhi dentity. -BRIDGEPOR. Co'ln. .A lpLil ll.-Jolln I. Brunson, a Swede. residing in tis city. who w~as reported on1 the " Elbx while returning fromi a visit home. urned up safe and married. Hei bought a ticket for the --lbe." but hanged his mind when lie saw is way clear to a successful courtship. Grief for his ide. ATLANTA, Ga., April 1.- Noah i Way, a young farmer living liye la ilb5 rom Stone Mountain. eut his at:LL oday from ear~to ear. Hiedied in a few minutes. War- was marrwd a faw ionths ago an'd his wife died sooni af e the weddiug. I GIGANTIC FRAUDS. Whiskey Trust Officials Have Stolen 111 llions--Experts Shocked. CHICAGO. April 9.-Another chapter of Whiskey Trust sensations was made public today in the filing of a bill of complint in the United States District Court by Receiver McNulta and the reorganization committee. The gen eral allegation is made that up to April. 1893, the three experts who have been at work on the books of the Cat tle Feeding and Distilling Com panv have found that $3.000,000 can not be accounted for on the records of the trust. The bill charges Joseph B. Greenhut and Samuel 4Voolner, of Peoria. with the inisapproniation of 29o.000. The other defendaints named in the bill are Peter J. Hennesey, Nelson Morris and the Distilling and Cattle Feeding Cornpany. This is the first time the receiver and the New York reorganization committee have joined hands in the legal proceedings It is only one of a seriesof bills whic will be filed against the trust directors resident in Illinois. It is charged that at a directors' meeting held November 4, 1892, it was agreed to buy the Nebraska distil lery at Nebraska City, the Central distillery at St. Louis and the Star and Crescent distillery at Pekin, Ill. Samuel Woolner acted as agent for the trust, receiving $'25,000 for his ser vices. The price contracted for was 1.685,000. but the amount that ap pears on the books is $1,954,440. Of the latter amount the bill alleges Greenhut received ,225,000 and Wool ner .65.000 besides his fee as agent and that these amounts have not been accounted for in any way. The first news of the foregoing con dition of affairs was received by Gen. McNulta yesterday and he immediate ly telegraphed the three experts at Peoria to return to Chicago at once nir.d bring doe-..ents and books in support of the charges. The experts and receiver met Attorney Levy 31ey er at his oflice and the session lasted until 6 o'clock this evening. Nathan Bijur. the New York counsel for the reorganization committee,and Herrick Hutton. a director, were also present. All were .>tornded at the exposure of the cigantic frauds made by the ex perts, who presented a rough repbrt of their examination made up to April 1893. Chief Expert O'Brien said he had not, in his lifty years of experi ence, seen anything like such a condi tion of accounts and he had handled the Erie and Lakawanna books. The disclosures were so startling that Mr. Bij:ar left for New York this afternoon and Mr. Hutton returned to Cincin nati. The experts allege that all sorts of transactions were covered by fraud ulent entries and a lawyer in the case went so far as to charge forgery. The expert's full report up to April 1, 185-3. will be ready by the last of the week. As to the news that the American Distributing. Company and the Whiskey Trust had consolidated, a man prominent in the latter organi zation admitted that it was among the possibilities. but that there was noth ing definitely done yet. Two Out of Twenty-Three. NEW WHATCeoa, Wash., April 9. Few details except those received with the first news of the mine disaster are to be had. The formation of the mine and the story of the two survivors, shows that the breast where the ex plosion occurred was a third.of a mile from the entrance to the mine. The latter is a tunnel of about 800 .feet, dlriven in from the hill side and ter mmiatmng in a main gangway running at right angles from which laterals are iut in, following the vein. As soon as a safe distance from the gangway is reached, these laterals broaden in rooms or chaxnbers in the process of mining. According to Kearns, the anly survivor thus far :known, who was working in one of the chambers, the explosion occurred in a breast or working about 1,000 feet from where the tunnel terminated in the gangway. As the main vertical air shaft pierced the gangway close by the intersection af thetunnel, it could but poorly carry 2ff the poisonous vapor followmng the ignition of the fire damp. The noise f the explosion warned the miners in the chambers to Ilee. but they entered the gangway only to be overcome by the deadly gas. The shock was slight where lhearns was working, as he :-laims his lamp was not put out, nor was lie thrown down by the concus sion. It is a mystery, however, that hie should have been able to pass through the gangway to the exit pas sage. in face of the poisonous vapor; and he tells a weird story of stumblingr aver bodies of victims and downfalls f debris in getting out. Gellum, the >nly survivor besides Kearns thus far known, was working near the en trance to the tunnel. It was about the hour for the new shaft to go on lutv and the men were already on the way from the barracks to the tunnel, wh'en the explosion was heard. Had they but entered the gang'way the loss 2f life would have doubtl~ess been in ~reased. T wen te-three men were in the mine and Kearns andl Gelluim are the only ones known to be alive. Unguarded Tre'asu're. ST. LooIs. Aril 11.-A special to 1ie Chronicle :.. Cripple Creek, 2o., son that at 10:30 o'clock this niorninp. the overhied Wells-Fargo reasure~ wagon fromi Grassy Station, he eri iu-s of the Midland road, was jcjd n by two masked men and rob ed. I i' robbers took all the valu bles, tog'ether with the treasure box, ~ils of :at:n- and way bills. They en sot and beat the guhrd, Robert w ih to the ex:.ent that he is unconsci us and will die. The treasure box is 2at to ha ye contained $15,000. The -!brs made off' on two of the treasure xagon horses. City and county au .Lorities. together with employees of .i. \Well-Fargo Express Company. are ceouring the couintry. The robbers s~il probably be caught bef-ore night. Spiked Tar Hecls. ATLAnA. Ga.. April 11.-A special r'omi Murphy. N. C., to the Constitu :insy ht in a tight in the lower o'Chierokee county, two brothers namecd Cross. were kill and Neal Newmaa caiiangro1r~ wounded. .....m.- was in pogres at the Cross noe N\al an i c Newmnan were inon, 'c -:'sts .rak Cross, the1 *1 1d h famly ordiered the New-] 'mas ot of the' house. They went a an* wee ollowed by Jim and (in Crs brothiers. Jake Cross also ,ent en an atcked Neal Newman. x b ta >bed Jim Cross fatally. Mac <mnhot and killed WVill Cross.1 Ceal Newma~i'n was shot in the back,1 ut was able to escape with his brother A KENTUCKY L{AGEDY. CASHIER SANFORD KILLED BY SENA TOR GOEBEL. The First But Probably Not the Last Vic tim of a Political rend of Long Standing. Both Participants Leaders-A Great Sensation. CoVINGTON, Ky., April 11.-State Senator W. P. Goebel shot and killed Cashier John Sandford of theFarmers and Traders Bank, this afternoon, in front of the First National Bank of this city. Senator Goebel, accompan ied by Attorney General Hendric of Kentucky, and Frank Helm, presi dent of the First National Bank, was en route to the bank. When they reached the door there stood Sanford. He shook hands withHendricks, using his left hand. Then he asked Goebel if he wrote an article attacking him. Goebel answered, "I did." Tmnedi ately Sanford fired, the ball passing thrcugh Goebel's trousers. Quick as a flash Goebel leveled hispistol and fired. To do so, he had to place the pistol be neath Helm's chin. The ball crashed through Sanford's forehead, who fell in the door of the bank, blood oozing from his fatal wound. Helm's chin was badly powder burned. Great commotion prevailed instantly the street and bank being well crowdedat the time. During the confusion, Sen ator Goebel walked to the station house and called up his brother, Justus, who is a member of the firm of Lowry & Goebel, of Cincinnati, asking him to come to Covington at once, as he was in trouble. Senator Goebel then emerged from the telephone box and addressing the lieutenant in charge said: "I wish to surrender myself. I have shot and killed John Sanford." Chief Goodson placed Goebel under arrest, but allowed him to sit in his' private office. Senator Goebel was calm at first, but later became visibly excited. At first he refused to discuss the affair, but under the excitement he finally gave his version of it. "Here is the reason I killed him, exclaimed the Senator, as he showed where the ball of Sanford's pistol had passed through his trousers, tearing away a portion of cloth. "He was lying in waiting for me," continued the Senator. I saw him when I reached the gas office, about twenty feet away from the steps of the First National Bank. I was on my way to the-Citizens National Bank with my friend, Hendricks. As soon as I saw him reach for his revolver, I reached for mine." President Helm and General Hen dricks give very similar versions of thbe tragedy. The homicide grows out of a business and political feud of several years standing and was not a surprise. Both were among Kentucky's best men, be ing leaders in politics, business and so ciety. Not since the famous Goodloe Swope affair, at Lexington, in which both of those distinguished men died, has so deplorable a tragedy occurred. IthascreatedaState sensation, while locally, the greatest excitement pre vails, as a continuation of the ill-feel ing that made the murder possible is certain to result in more bloodshed. For years, Theodore Hallam and Har vey Meyers, two of the brightest law yers in the South, have been the Dem ocratic leaders of this county. Goebel appeared on the scene while they were at the zenith of their career and under the guise of an anti-ringster, fought for prestige in the party, He was fe quently rewarded most generously and became deservedly poular. Per sonal ill-feeling natualy resulted and it was no.. confined to the leaders. Partisnsm sprung from every quarter. Sanford was one of these an he es poused the cause of Hal1am and Mey ers. Personal encounters and conven tion fights wvere numerous. It is not an exaggeration to say that a hundred prominent citizens have constantly carried pistols for the past three years expeting an attack at any moment. Besdes this bitter feeling, Sanford and Goebel were rivals in business. Goebel is a director of the CitizensNa tional Bank of Covington, and San ford had for years been a director and the cashier of the Farmers and Traders Bank. The men have been enemies since the'two factions in politics began, and there have been some bitter attacks and counter charges made by both men and their friends through the columns of the various Covm~gton newspapers. Last Saturday an arti cle appeared in a Covington paper called the Ledger, in which a bitter at tack was made upon Sanford. The headline of the article referred to San ford in the most depraved language. The publication aroused Sanford and hisfriends, who declared that they would have satisfaction from the au thor. It was generally said about the streets of Covington that Senator Goe bel was at least responsible for the publication of the article and that neither he nor his friends took the trouble to deny the allegation. It was even charged that Senator Goebel wrote the artiele. Goebel is unmarried and Sanford leaves a widow, a sister of the famous Tom Marshall, of Kentucky, and sev en children, one a grown son, from whom more trouble is feared. Takeun In. ATL.ANTA Ga., April 10.-A negro, who said his name was Mitchell, came here sixc weeks ago solicitirg funds from hisr rce. He "tiae that acase against the "Jim Crow" car law was pcnding in the United States Supreme Court. Mitchell said that Robert In gersoll, Ex-Governor Hoadly and other heav weig ht lawyers had been retaine I to represient the colored race in the fight. It voul d take 810,000 to pay the lawyers. he said. His people in~Georgia sub. vibed liberally. Bis hop Turner gav'e 9100. A iew days ago it was learned that Mitcheil was a fraud. When he found that his re cord was being looked up he skipped. He got 82.500 from the negroes of Georgia and married a school teacher, who ljinds that Mitchell has a wife in Minneapolis, Minn. A Carious Find, ATHEss, Ga., April 11.-Henry Tanner. a citizen of this county, who lives at Corner, a few miles from A.thens, made a queer find a few days tgo. Tanner went out near his home o cut down an old tree. The tree was aollow and when it fell it broke into nieces. Out the hollow came an old sword with leather and brass scabbard, i soldier's ticket, an old pocket book rlled with Confederate money and a rew other war relics. It is believed ~hat the articles were placed in the ree during the war. The sword is usty in places but had been well pre