The Camden chronicle. (Camden, S.C.) 1888-1981, April 12, 1895, Image 4
UNCONSTITUTIONAL
Main Features of the Income
Tax Inoperative. j
LAW, BUT NOT JUSTICE!
The Court Stood 6 to 2 in Its!
Decision.
Justice Field Declares the Whole thing
Should Be Killed.
ADMINISTRATION DISAPPOINTED.
f
i
The Law Had Almost as Well Be Repealed,
as the Two Main Features, Rents and
Municipal Bonds, Escape, Entail
ing-a Loss of $15,000,000.
By Southern Associated l-rcsft.
Washington, P. C., April M. -Tin- an
nouncemcnt of the decision of the So
preine Court of Hie I States in
?le income 1 11 x cases today whs intuit' in
(lit*- presence of a crowded court room
t lie speotu tors' lobby being ' hrottued Jo
Us most capacity. Public interest in
the case Juih drawn jiii ?i tendance >'Vi ry
decision ?lii y since tin- argument took
j ? r ji c t- . that has taxed 1 1??* power ami iu
gonuity of the ollicials to care for.
A mom: those within the railing to lay
wen- Attorney tJcneral Olney. Assistant
Attorney General NVhilmv. iiiitl Mr. NN .
I >. (.Jutliric. of New York, who took pin t
in the argument ; Mr. .1. M. NN ilson. <>l
Washington, of counsel for .1. <?. Moure,
u ho sought an injunction to restrain
Commissioner of Internal Revenue Mil- t
ler from proceeding- to carry out the
?4iw?; Senator IKivitl 11 1 1 111* of New
York, who so persistent y fought the In
sertioii or the tax provision in lht> tarilT
laws; ex-Seer- tary of the Treasury
] tout well ; U. It. Howler, t'ompt ro'.lcr "1
t he Treasury : Senators Mitchell and
) l union : r\ Attorney Ueaeral (Jarland;
lion. George <?? (iormna, and ? ureal
numher of other nttormjjrs more or less
inters 't'rl iu the action of the court.
The members of the court, except Mr.
A svtif'in te .lustlee .lackson, entered the
cliamlicr promptly at noon. A few case;'
of minor iniportiince were disposed of,
and tin- Chief .Justice announced that at
the conclusion of the s.ttinu on I burs
day the court would adjourn over tlood
Friday, ami several orders of the court,
after which the ureal case of the day
was read hy him. Me said, amidst an
almost painful stillness.
"I am charged with the duly of an
itounrlnjr the opinion and judgment of
the court in the cane of Clias. 1'addocK,
the Farmers' l<oan and Trust ( o., et al.
Tht? conclusions of the Court were stated
to be an follows:
1. That hy the Constitution federal
taxation is divided into two yreat
classes: Direct taxes and duty, imposts
Mid exercises.
'J. That the Imposition of direct luxes
in governed l>y the ru'e of apportionment
ninotiL' lh" (ii viral States neenrdimj to
numbers and the imposition of duties,
imposts and excises hy the rule of uni
formity throughout the I'niled Statis.
That the principle that taxation
and representation jjto together was in- ^
tended to he, and wan prescribed In the j
Constitution hy the establishment of the ?
rule of apportionment ainoiur the several i
States so that such app irtionment should ,
he acordinir to numbers in each State
t Thai tli'- States surrendered ilielr .
power 1 0 1 e v y i ~;vrj- *?? :
co mm or. "e to the General < internim-nt,
and L-ave it the concurrent power to levy j
direct tavt-s in rclian the pfotec
tion afforded by the rule* pnwri'ied. an I |
that the compromises <>' the Constitution |
< - : i lino? lie disturbed by legislative acti >n.
That these conelusioiis result from ,
the t xt <>f the Const tuii.il and are sup
ported by t lie historical < v; fence fur
nished by the circumstances ?urroiimliiii;
the ftamnrjr and a ?1< ?i?t ion of tint instrti
meiit, and the views of tli m? who framed
and adopted it.
<>. That the iiinb ri-lan linu ami exprc j
tation at the time "f the 21 <!? >|>t i< >it ->f the 1
( 'onstitution was that d rect taxation .
would ti"! be lcvhd by the General tlov- I
eminent except umb r the pressure <>f ex
t raordiji 1 : ?-* < x iumi y. an l s\i h lias Iu7.1t '
the practice down to August l."?. 1V.II.
If the power to do so }< to iv exercised ;
i-n an or>l, .i:y and iiMial means of
supply, that fact furnish-*- an additional .
reason for circumspection in disposing , .f
I he present ease.
7. That taxes <>n real estate !? ? !? mr hi;
to the class of direct taxes, and that
taxes on rent or income of real estate,
which is the Incident of ltf< ownership,
be'onsr to the same class.
S. That by 110 previous decision of ihis
court has this <juestion been adjudicated
to the contrary of the conclusions now
announced: that so much of the A i of
A uk. 15, IttM. as attempts to impose a
tax upon the rent or income of i??al es
tate with rprrrMon?e"t' invalid.
|T]ie court Is further of the opinion
thirC the Act of Auk'. 1f>. 1 Sf) I, is invalid
ho far as it attempts t?? levy a tax uj^.n
the income derived from municipal
bonds. As a municipal corporation is
the representative of the State and one
of the instrumentalities of the Sta'e
government. the property and revenues
of municipal corporations are no* the
nirbiwia of L'txlera! taxation, nor w. the
Income derived from State, County and
Municipal securities, since taxation on
the interest therefrom operates on the ,
power to borrow heforn i' i* exercised, I
and hai a sensible Influenie on the con
tract, and therefore *ucb a tax 1* a tax
(in the power of Htatcn and 1 1? c- i r itiKtru
mentalities to borrow money. and conse
qiiently repugnant to the < (institution.
I ' i id n I in-li of lilt! other uuestinns nr
tailed ut I lie liar. I" wit :
I. Whether tin- voiil provisions n ? to
rents and income from real eatute iu
'viiliilu'.fh tlii' whole net !
'J. Whether. a h to tin- i 11 ????!!? ?? from
personal property, tis niich, tin* art, is
i.neoiiRtitntKuial. iih laying direct taxes.'
Whether any part of tlx* tax. if not
considered hi 11 d.rcct tax, is invalid for
want of uniformity <>n either ??t the
>. rounds suggested ?
The just I ecu w ho heard the argil
meiit are .equally divided, ami therefore
;,<? opinion is expr<we<l. Tht resul t iJ
that tin- decree of tin1 Circuit Court i*
reversed. ami the cause remanded v.'l'li
directions to enter u decree in favor of
(Min pin i nit n t in respect oii.y of tho volnn
li(ry payment of the tux on the rents
,'.nd income of its real estate and tlint
which it holds ir. trust, and on the in
.?iMiie from the municipal hond.s ownnl
ur Mo iold hy it.
The Chief .lus-tiee Mild that the JuiIh
<1 rtniti of court" < ? r ??? 1 1 1 i t y to prevent
diversion funds hy breach of trust or
Klciral payment of the funds hud been
trcqiicnti.v nllirined hy the court. '1 he
iiiicsii'>n w a h not rnised ii. the conit be
low, hnt hud hcen <? x pi i <* 1 1 1 y waived on
the argument of the t-n^e. and the court
felt Justified In proceeding to a decision
,,f the ca.st. oi. it* uni'iln.
lie Mll'd tlint the power to decide ll
law nnconslit lit loniil, was used with re
luctance, hut (lie responsibility could
not he evaded when the necessity arose.
The contentions respecting this law were:
(I) That a tax on renin was a tax on
real estate, and that, not being laid ac
cording to apportionment, it wan inval'd:
rj) that it w;i? not uniform, and a viola
Ion t.f the Constitutional requirement,
that syeh taxes shall he laid with uni
formity. 1'nder this head came the ex
ceptions iii favor of those persons who
were ii"t in possesion of an income f> f
SI.imhi, of nintii.il insiiranee coiiipunbs,
|f..i\iiu:s hanks. and partnerships, all or
?.atiized for and doing the same business
I as that of corpora I ions authorized by the
i Slate*. These exceptions. It wa.s held,
were arbitrary and capricious, and not
h.'ised upon sound pub.ic policy J (d) that
incomes from Investments in State and
municipal bonds could not he taxed.
The Chief .Justice proceeded to a con
sideration of the Constitutional require
indite with respect to the imposition of
two forms of taxation, direct and Indi
root, and s.lid that the frameivt of the
Constitution intend) I to make the eon
sent of 'hose who were expected to pay.
. .-s. nt id 1 to the \ i fi.iV"> (11*11111' r.r.v.
I, , | just ? >:iic out of a contliet up n
the ?reat principle of taxation with rep
s. illation and they were Intended t<i go
?<?_:??! 1? i that C n^ress should so impiH"
:i t.i\ that it would fall with even force
and equally on the coti>;it milts of those
w ho \ o ' e. 1 for it.
The Slat<'s represented in the .-.ux-ii |
lutional convention, e.ii I t h ?? Chief diis
i ;, e. surrender, d tin ir rights to l.-vy im
? i , i.s ! s, e\cis. S and duties tie Ccneral
< Jovernnient. Tie y looked forv\ard to ]
the time wle ii the ureal States to the j
west 1 1 1" them Would be colli Ug into the
I 1 1 i o ii . and when they cave u j > that
r'jllt. tleV did So with the confidence
t|iat the rule of uniformity w mi d he oh
m r v i d in the laying <> I I a x < s by the |
Congress.
. I o - f i ee I'll 1 1 er'x Iplnton
II.. .! .- , e, ... he e ? deled.
,v i.| ( I , ; . ? f .1 I-! . , 1 11 \\ ;<{i W hither
I...' . I i v mi : . iv .. dir.* I t ax.
>? 'it in th ? in nM' , ???? t ? ? "? .?i- ! i ; nt ion.
i h." 1 ll ,i\ - h. i. I.. l:e v., id. t !i a t
: i t . ; \ ? . 1 1 . (< ' ; 1 1 ? v !" >? ? M* 2 ? ? i" s . 1 1 1 ! 1 1 . \n : t : I
! lv. bit i A: ? 1 1 1 ! ? that ill.* < ' -ll
? ; ; u I :i J.a d a ? I T ? ;i ! :iie:i liiliu*. and
1 ?' r. . t i^ I . .i ....{ ? . : !?.?<.? ??;!#?? h .
I I l r l' ki' ? . il t.i a lie lie . -H ||> t ' ill
i ? | 1 1 1". ? ul.it w r ' t t -i * es a ' tin
j 11. I1!, t I'ti'll w tv a 1< ?pt ed
i ' I *| ?. . I' I ? j*- ? i MKlde ex I i'JI ?
I - ... Iji! it :: I i-.'tN t> on the !ii v t .rx nf tile
d -1.1. oil the .? , \ e . * ..it: ..11 the S ibjeet
I ? . r I . \ :l t ... . . "i 'll.. tsif. r.-iH e foil til. Ill,
II ? f?.lid. .1 v il, <1 the irenera . 'i- v : 1 1 1 1 - ti o 11
! I. iwi'eii ?. 1 1 ia> ! ind i ??. I laxatimi w';ie
! n . :i Hill, 1 i.V t'le llieMi' ? 11? of the
? iim iili.-ii. an ! tlit the ? ? x M. ??!:'( ;oii was
I t ha * a d:r. ct tax wind! b>- t ? .<? list re
- ' I I res?.
I'll.. . I te, I I v . . ,f 11 yt >:i VS ? 111*
1 I (i. led S.,ll. v. ,1, . .d. d M il ll 1!. 1 T'.Mi.
w a ?> then referred t ? at vr at length
I t *.?. one iii w Iii. h it is held a rax on ear
I r:.in.y* .1 ?; lint a divi'i't tax. 1'he sev
eral opii.i uiM tiled bv the j i t iei were
? n.>t i I. and Mr. Chief .l?i?tiei* I'ldler as
| (Iim t Hi ii.iii.. of lb?*:il W A# tliere
any ex-pre??s!o? of iqiinion as to whether
or not a'lvthiiiif excet?t land and capital
ization taxes was a d reel tax. but they
were routined to the ea?i* at hand. 'I lie
c.i ?e, he said, nfeimd to turn Apoii the
j declaration of Hamilton, n# to what
' (.'?instituted direct taxation, ?ml if there
J |.'M< llefll H IVftMVII.C I he <1 ckdollli Of
I ihe from ? liit'll tin* Culled
1 s. ,J. |\c| :iv i II imprudence i! \V4tllli(
lu'tu J.it.t1. !"?' I" Ct'cut Mrituiii iu
.old- laXi- had luili treated as
I ill i*?'( ( .1 \
lli.> opinion then i ? r.N ? ????.!?? I in review
I . ) < <J?'i imoiix made h> tin Supreme t *???? rt
: i ? iri.Mii.: under tin' luw of I SO I,
,\lu ||. Hi.- ? hit f .I iis t niid, coil i:ttel
l. i ! con tern led, ilri'la rcil that an income '
I . i \ v\ an a ? i i r? ? I tax, mid liumt he re
: :? r< )<*>! ais eoiil rolling iu the case under
review. 'Hi.' pi iii' !}?!(? of Mtart* ? 1 ? ? isius,
I i e.'iitlliucd, applied only to casi\s an
i iv 'In ?' t y in jHiint. \o court )ia<l ever
I it-elf I io 1 1 1 1 1 1 hy any part of a de*
isioii ik'jl utfcen ai y to decide th'' ram>
lu* foif !i. The duly of any court (harffd
\it!i tli- roi^i i uctiiii of const i t ii t ioiial
whm not to extend a division,
? an * ? n'or of p ? i ?? -i | ? e was likely to be
(?f| | it -I ii ? t ? ' ? I or ci in 1 1 oi 1 1 eil.
l.i ti.c 1 14 lit "I Hutu' o!<m rvatious tin*
;iimo|i considered the <|i- -ixlnns down to
a il hi i at* Springer i'iiw, and ? ?<? 1 1 - 1 ? t ? I ?*< 1
'i.ii 1 1 1 ? ? y vv in- all ili-tinKuirtliatiU' from
?ii' o 1 1 1 ? in hand. Tlic Springer caK?
..as no i ? \ ? i ? j ? t inn to tin* rule, inasmuch
a it ili'l not ] i i'cmi >i 1 1 tin' | io' ii I ra ihiiI
i t Ii its iiisi-, is a tax on renin a tax on
? al estate'.' Tin* court, the opinion
I, was u ii a I 'I i* to sit tuiy diftine
? ?ii hotwirii a ta X on ri-al erttute ynd ii
. ix on 1 1 1 1* i.ii its arising from Ktich rial
.( tai ?. W hat is 1 1 1 1 1 1 1 tint tlic income
fieri of? wnii iiwUod. Tin* con.'litutional
r.'Hiil leiiii-ii t \\ Jim tli at ilirct taxes slioiilil
i ?? lad only hy nppnrlionuiciit unions
?ie States. ac< -nrdiiiK t" population, ami
' 1 1 : tax was a ilire t tax. There wiih
? 1 1 : x t i lift on liet \\ ecu tin aiiiiuul tax
'ii i lie v.ilu' of tlic I in I ami a tax on
ic I i nil iii- -If < 'oust it a! i' Hi ill |>:0\ isjoi rf,
t was i :iiil. could not lie t Ii u?s evaded*, '
? was tie- calista nee, nii'l not tlie form
ir shallow that wan to prevail in coij
? truiiiu t liein.
I pon litis point there were many tie
i ui>s, ii ii' I some of them were <|ilotcd.
"Whit the ( 'mint it Ml ion Iutemleil to pre
\ ?'ii t ," .said the Chief Jtl.ttic, "wiiH-tlwit
v i tax should lie laiil on the r?niilentn
f any State hy the representative*! of
tlier Slates."
'I lie exerclMe of the power to 'evy ili
? ? taxes \v.t<s to lie rcstrir'ed to extru
I ? 1 1 ;i j- y occiiKions. In conclusion, tliere
up m thin point, the I 'hi f Justice
? itUo iiiceil that the court were of the
opinion that that p>rt of the law lui
posiui,' taxes upon rents oiitaincil from
.?'ill it dlllc Willi ill va'.iil.
\i \l iii order, tlie opinion considered
? H- t.'ilr I oltjee t ion to the law, that it
aposcd a tax up in the ineuincH derived
7". n iin i >?t luciits in State and municipal
'? oi'lo. aiid was therefore invalid. Chief
t'l'-ti I- l''ui!er t'e.'isserte.l Ihe KetK-ral
;..in pie, that a tax on ( t'ovc rnuuMit
?mlo Wat* held to he a tax mi contracts,
: nd prejudicial to the puh.ic interest;! It
as, tin refore, oh vioii.-i thai ruieh a tax
i the powi'i of Statin of municipalities
i iiinki' e?oi t rat't ??, w i? prej nlieifil til
I uLi!i ? po"!' y. ami therefore unconstitu
.ii'ii i.
i? i the ' her aiatti'iiN involved, in the
i of lli.l ' \ .. t lie t 'oust i t ii t i Uial ' Pi' us |
i 1 i . i ; . any. "f New Vi-rl. t'i'y. ami in the
;t, 1. 1' .lojiii <t. Motirc \h. .Io epll S
1 li-r, < 'oiiijiifssiiiniT of liilcru.'il IJeve
: ii un' :ir. In.jutietjon to rt-sir-tin him
. .hi 1. 1 1 ^ io carry out tin- law,
.ei ' ih'd t ri'in tic courts of the I > ir~ t rif I
II" t "luiljhi.'l. ? 'hi f .lllstiee ! ?" I : I i i ? I" stllteil
i : ' i tli - inert w.'M i ? 1 1 u 1 1 . y ili\i;!ed. 1 lie
; i i , : i . 1 1 1 ' 1 1 the l.uvtT coins, as Tar n*
i reiati-l t" the payment of the tax on
? 'iits. ;ii: I St it" an I municipal l"indi,
?. i- ii-\ii iii. lit tli" .Moore case the
, ii'e i ? i !" i he t- "ti t's d -cVioa i? to allirm
'i I i-a. ut au i 1 1 j i clio i atf:::nis tin
?' n; ai i; -noiii r of 1 1 1 1 ? * 1? ? : n I llevetiue.
| ,1 nut lei'n Kli'lil mill tVliItt" Mender
... I II lie ( O III II 1 41 UN .
Jusma-s I'M -Id ami While read i 1 1 ? 1<- i>i n J
? i ? ? | iiil")!.". .In: ll< .? r'icld ifevoi?-?l Koino
Una' 10 u review of provisions ivyarulnj;
i ni!i itotmlil to be established by (li
Income tax law. Many ol M? iuiicIi,.1 .0118
w?ri> In conformity with tnos > ? \| ni/cil
i .? < hi i ? . i ; .1 i*m a 1 1 icki-0
tb' law on account of it i lack of uulfrom
iiy, ami dwelt on Hh exemptions an>l tlu
inony disciiinlr atlon-i louiiii th ivln. 'l'.ik
I^K up 1 1 . exemption of mutual lih-sur
;in. companion, li ? dccla i I'd that th<.\
\,i in i oihiui'trd on llnf-s Identical with
iIi.imi nit which lal'fce corporal .oils Were
londucted fur the mut lai hi in-lit of
Mockl.oldi I'M. lie Inveigh d against I In
? 1 1 1 1 > I tin i of saving aii'l bulldiic; as; o
ciallans. whli h were not charltaiil- In
silUi'.ons. hut condui-lud for ellln-r inon
fy inakliiK or riioncy-sa\ li?'.; . All these
. \ ? 1 1 ? ] > t Ions Ill' I i w as clans
legislation of the most prou i.mco'J char
a-.-iei'. The law viola t I c\ i-ry rh:ht and
comity Knarantecd unih-r I lie I 'o:isi li u
tlon. MMiat there should be any douM
. i',d his compre
hension. If tho census of figures did not
convince one of tho inuKnlludc and In
Justlco of tho exemptions granted, ho did
not think Congress could ho .'Olivine- d
"though one roso from the dea<l" to con
vince It.
(Tho law was also Inv tlld In that It lev
led a tax upon the salaries of the I'd
Judge-* of thi> United Sta'es, many of
whom received small salaries. If iln- pro
visions of the Constitution could lie s t
aside by the arbitrary act of Congress,
where, lie asked, w vil'J this po.ver end?
It was hut a stepping stone to other ami
greater ii'.ts that would >\cnt i illy open
1 1 : ? way for a wir between the poor and
vCh' f-'iirh a |io?er assi.nicd by Con
(jrrssi rt, and pctrnllfed to go um ha 1 letii;
i'il, would mark the hour when the d- cn
? l-'iiee of the nation would con. im nee.
i : in i : l?y M-niptlon could he lixed
it Jl.oiHi, fut lire ^-ongrcssas might fix 11
at fl.'i.imo or JUii.UMi, thus compelling one
class alom- (o pay the lax < >r, the limit
i ;vh: l.e ll>. I i.l ae amount as a board
of u tll<lni: delegates inbilit determine to
he lie. s^al'v. I I. eoia-b-.-'loii. JllsM-O l'Meid
.i i I his opinion that tin- whole law
of I vd shoiihi he ileehiroi to l>.- null mil
\ ild
.lust'.e. While pr< faced his llssontlng
oiiihi'ou w at. i.hat the cus
i> m of tend tin.* huu: <II-?S-I-1S In a c-ourf
last resort was more honored In tho
' .? h tlii' In tho oh i-r\ a nee 'I'll ? Ir only
? I ? . ? w .1 s ? M awakeli the eflica-V of I .pi II
'.I ". .'I t I- > eoitvr Jlisllee White silt he
should not v 1 1 ,d< *o<la> hut f ir the fad
ll it the e.-urt had overruled and set
. ' ? . . I i - 1 . .let ? :.--d I ho Set
!! d at d uniform dm trine of the Supremo
I '? - 1 ! down to III- pre" II ' 1 1 M e lie re
itit'ed that it this late day tills court
should overthrow and nullify an act of
i'oiu*r<-srt supported and aftlrmod by all
tlo wrltir-*. ,ird by i'M-ry de?ls!->n of ; hl>
i Supreme Court of the I'nlted Sat s
When the fathers constructed our form
of iro\ i>r:ii-.f'!i! they cave It. t> ?t limit- d.
t otdliii;t -d p'lWi'r to levy taxes, with
I - ? . t one i v ptlon that of taxi- a: Imp rt
The iiMsi-rtliiti that the cons t It u ?' lot a I
l-iw-r of i 'otiirrei-i was limited w.is. hi*
tlomrht. i lie fundain' nlal error I : i "ho
re. is. mini- ,,f i he m.'i.lorlty of thl? court
The . t i|i|<-tl.m h.-for ? the ci'irl was.
"Is tho income t.ix a ? I ! r? ? ? ? f tax"' That
? I' e?Mon w as practh ally decided a hur
I- I yours nno. and ho did not de ni !t
i- - ?, cya rv to enter Ir.fo an li'.-.rat.' r>
,-h-w of the oases thai had been decbjei.
In briefly r viewing the cas< s present
el to thi court, he ohsrr.'t I that t tie ar
ir imr-nts ma le and the citations us?-,| 111
this ase were lie s miens those bronchi
out In the Hymn o*i?o, nnd now- ih s
? ??'irt was ask* d lo acaln take up t'e
? I'lestl. ri jidjudh.'a 'e | hy a unanimous
??onrt a hundred yairs a i?o
.lustbt- Harlan, was of the oplnlan that
a I. ix on Kalns, profits and Income, de
rived from rent of lands, was not a -ilrect
t-x; that under numerous deels.ons of
ti ls court the income derived from muni
cipal bonds was not tho subj. rt of spo
clfle taxation In any form by the Ci.lt
S'ates J it other matters he was In ac?
cord with Justice While.
At C ,Vi the court concluded tile rend
!nif of opinions I'pon Iho rpies.'f^n of
tho constitutionality of the taxajjou o
Incomes from Stale an. 1 municipal T^nd?.
th-.- court w?? unanimously In tho 11 '(ja
tlvo. I'pon the the fjuestlon <if taxation
of rents, the court stood as follow*
AlTlrmlnK 'he In w ?Justices Harlan nnt?
White: mralnst tho law? Chief Justice
l-'nlic-r. Justices HI* Id, { '~JSj ? Urewej
|:rown and Shlras
I'pon th ' Ron< ral (Tfiestlon of the cor>
Atltutlonallty of the law the court l?
said to l>o divided as follows; I-'or th"
law? Justices Harlan. Itrewer, Jlrot-n
?ind White; against the law? Ch'.rf Jus
tice Hullor, Justices HIcId, Gray and
A
f Hhlra*
Tin* I'rcililriii Informed.
The I 'resident win Informed of ih -yjn
ioiihi tax (Icclxton shortly after It Was
rendered I >y the Supremo Court, an. J at
1:30 ho summoned Heoretary CuillHl ?"* lo
t ho Kxecutlve Manlslon and the two <11*
cussed t lio matter for some time. Other
members of tho Cabinet ?.! r<>|?i?- ?l to lat r,
among them tho Atl(ini?y-(U>?wal, The
decision was a disappointment, tint the
Admlnlstrut Ion will at one;* |s?ue Instruc
tlona lo collectors of Internal rev <nu?- to
con form to tho emasculated law. Hecre
tary Carlisle followed hl% well dellitrd
custom not to tllKOUWM the matt.r for pub
lication. Attorney (<eneral Oln-y Maid
tti i Government would not a*l< for a ro
hearlug. but would accept U?Q derision as
rendered. lie wan not surprised at that
portion of It excepting municipal and
Hra'o bonds from taxation. hut express
ed the lope that tho question of r ?nts
mlKht ha brought before the court in
sgnio other shape, when he entertained
(he strong hell >f that the present nttl
tnde of the eourt won hi he reversed.
In the Treasury Department, Assistant
Secretary Curtla declared that the condt
tlon of the Treasury was good and th >
rev- nues amply Hufllcient to meet cur
rent expenses. Commissioner Miller an
officials of tho Income tax division he)
a conference tonight of several hours'
duration at tho Treasury, discussing th<
off. ct of tho opinion of the present In
come tax machinery In operation and
changing It when necessary to meet th
changed condition. These Instructions
will he ready for publication tomorrow
or next day.
Atlanta Connt 1 1 u t Ion .
Atlanta. Oa., April X. -Speaking of Ihe
Supremo Court's decision f?f the Income
tux Tho Atlanta Constitution tomorrow
will nay editorially: "Altogether. Iho de
cision Is a disappointment to the coun
try. Tho lncom? lax wa? advocated
chiefly because It wus designed to reach
tho capitalistic drones who llvo on tli'lr
rents and llio Interest of their bonds
without doing anything to develop or to
produce, and who do not bear their pai t
of the public exp iihcs, while tl> y gel
0.., full benefit, and protection of (he
(lovernrnen-t's service and cart?. Soflti1
multimillionaires live In Kurop^ or
spend most of their time and money
there and these have no use fo- this
country beyond their desire to got >d?
r nls and a good interest on their un
taxable bonds. Those Idle non-producers
are exempted under th.> present construc
tion of the law. while their fellow coun
trym n who put tlitlr capital Into produc
tive Industries or commerce imiflt hear
tho burden. This may bo law. but It Is
not justice. As tho tax now stands, It
will be obnoxious to ail Industries, en
t orprlslng and public-spirit#'! citizens.
Very f w will favor It outside <T the two
classes of rich niv?. the landlords and
tho bondholders who are not subject to
Its provisions. Fortunately the law can
not long remain on the utatulc books.
The next Congr. ss .will undoubtedly r e
peal It."
Senator Hill In Overjoyed.
Washington. l>. C V i?? ?1 x Senator
Hill of N"W York who, more than uny
1.no ' else, antagonized the < mid mint of
tho Income tax into law when It was ni*
the Senate wasi an Interested spec
tator and close listener In the court room
when tho op'nlon was handed doWn to
lav I lis pr sonco wart accidental how
ever as he was called here from AJbanv
to urgin- a New York case that Whs on
iho calendar for today. He Is greatly
pleased at the result of th^case and dis
cusses the effect or the decision.
??I am naturally gratified, he said, at
tho decision or the court by a vole of fi
to '> on two Important quest Ions ?nvnlve?l
In the ad. They are both questions 1
had carefully considered and vigorously
pressed In the Senate. AinnnR other ob
lections to the law for myself I have
never had any doubt that the tax Impos
ed by the Income tax law is a direct tax
In ail Its features qnd. hence an uneop.
"titutlonal < t naturally think the
op.nlons of Juki lc?s Fuller and I '1 'd
uro very able and convincing and will re
ceive the approval ot the bar through
out the 1 'nlted Stab s.
"There nevei was any good r ?:ion fm
the enactment or the Income tax laws.
It was pressed upon Congress by a b>t of
I'opullsts, socialists, cranks and fllsltirh
,rs and their vl ws were unwls -ly adopt
ed It was class legislation of the worst
kind, From a political point of view it
was the height of folly to adopt leglsl^
t (on of that character. 1? hal never been
laid down as a l?-niocratle principle nor
adopted in any platform. It was t<>M <1
on tho party In an effort to pot votes
from a class of people who did not vote
trie ticket In consequence of our adop
tion of the law. and nevt?r will. It antaur \
onl*/. tl the business community, delayed
tho adoption of a tariff reform bill, and
has Injured the Dcinocralle party evei
since. The effect of the decision will, 'n
my Judgment, be excell nt for tho coun
try. I have tio doubt but that the whole
act will eventually be declared unconsti
tutional. The tlrst act of the next Con
gress should bo to repeal the law and
n tone Tor our blunders; unfortunately the
Republicans will get the benellt ot the
i open I. It would be tno most supr.m
r??l ly on the part of the Democratic
party to attempt to maintain an income
tax law now. when some of Its principle
features have air ady In en declred o
unconstitutional by a vote of <> to 2 ami
when the whole act Is believed to l?e In
valid by at least one-half of the JiulKes
who heard the argument. The true pol
Icy for the country and the Democratic
party to pursue Is to tet the general gov
ernment Its revenues by tariff taxes
and a limited amount of Hit- rnationu'
revenue taxation- strictly so-called? ami
permit the States to Impose direct taxes.
"The Invalidating of that part of tb<
law applying to Incomes der.ved from
r.-nts Is far r aching In Its consequences.
It will materially reduce the revenues
expected and deprive the act of one of
tho principal argiinmts advanced at the
t line In favor of its passage? viz.. ??>
reach Incomes derived ?>y owners o r real
estate, who reside 1 nforelun c-ountil a
The law Is unjust ilia hie and un.ieiiiocra t.
lc. and I reiolee that it has met at least
l o. vAc'.'/iti of Its deal h blow , Iho i &t w ill
follow in due time."'
Referring especially to the State he re
presents Snator Hill continued: "The
decision Is of greater benefit to the busi
ness In New York State The amount of
municipal bonds held by the -ns
and cltlz. lis of New York 1*1* >rmous.
I do not recall the figures but 1 have ?een
the ilKlin K:lte stated at something more
???.in a thousand million of dollars. I no
decision relieves them from the payment
of the tax on the Income from these In
vestments. The decision relative to muni
cipal bonds, helnir placed on the ground I
that the municipality Is an lustrum nt?il
py of State government virtually decbl
. s that railroad and other corporations |
which pa v the State of New York aivlj
some other Sta" s. a certain part or tl.eir >
. iruliiKS for the support of the State are
not taxable un.br the Income tax law.
These railroads and other corporations
no create. 1 bv the States, not the lienor- |
a) flov.'rnnietit, and the taxes are ;
*? e.-lal taxes used for the State govern- j
I in en t arid as much an Instrumentality of j
Stnt" government as Is municipal bonds.
State 1 .011. Is or any other means which
the Stare has created for the purpose of j
r.ils tij; revenue.*"
\o K*trn Scu^lon.
The President on being asked this at
t . moor,, whether di view <>f '>'? de. Islon j
of the Supreme Court on the lucom lax ,
?in ? x!ra session of Congress would be.
.? ilied. sab i il at neither be nor the Sl-ere
? irv of the Preasury saw nttv nec sslty .
f r such action and that unless there :
e an on.-xpected change In conditions. '
h had no idea that Cftngress would meet
n.;ain nefore the tlnn appolnti d for fs
regular session. The effect or the Sll- ,
premo Court decision on the Income lax I
as far as the Treasury D part men t otll
, ? ? a I s can .? 'termlne arter a hurried estl
e*.aie made, will be a reduction otj^*
. ?? ,ir In die re . enue originally '-stinyTt d;
rt.i .?l?;alnable from thai source thuir mftk
tbe annual revfomo to ? X|ifiuttf.l
a hoi it Jli.oo.'iVt. The ert?lnal e-Mn- ate of
t p r year was based on the as
s : lUpt Ion that <1^- law would he held f<>
/onsMliitlonal in nil Its provisions. Col
lectors of Internal r venue will he noti
fied of the decls'on nn.l Instructed to
make whatever corrections may b- neces
?arv throush the decision rendered todav
In lh.> tdank forms furnished them ?>y
the Commissioner of Internal Itevenue.
No f^w forms will be Issued an* the
?ork of preparation for the collection of
the tax will procecJ without delay.
I'll 10 NOHTMKMN Ull.L MUX.
They Hpe it (I lli? I>?> lu ???* ? li C'uro
lluu iiii'l Vli'ulnlu Mllli.
Knit i?'i. N . C.. A.'il'il s. 'tin* NeWM
KllglUIld pflltj nl lu ll lHVIIi l'S rcuched
?>" ?? H|i> rial train Sundn.v night.
Mr. A*h . v, |iiv siilt'iil < ! I ho t.'iiuiuber
of CVi'imiercO, ll :? < ) k'ol.e ?!?? \\ it uti tin*
Kale m !i ti ii' 1 Augusta lia:u t ? ? unci
them ill Appif>?riu, ail I u i h'ohie tin hi
into our city.
'I'll y stopped ii tli 'ft while mi Still*
day nt 1 'k|>ill.', Chatham county, to
txaininc tin* wa.<r "power, ami then
i'iinu* t?? K.l v'i^li. A 1 1 ii 1 1 x : >t- 1 of proiui
II" nt <*lti/?:ns call >1 t>. > i' tlu'iii hi tin'
?sj> fial train.
Tin* nioininif was ?i' nt at Kaleigli,
*v!svi'i* tli'- < 'tin'S ui.IU Wt ri: i"
<t{H*i'li*?l. i i'l -l ?? lane w spent
at the It.ili ir.ii I'.ifAi u Mills, \s i.1<*i?- tin*
tuulu" pitivCaS U 1 1-. 1 1 1 :TtT*5* uf il. Till*
mil! operate* O.l'.'li spindles, * and ml*
litional spindles ai.e n-iu' being p'U i".
?\ Ht ? ?;? \\ ;:s mail*' t tin* I'llwt t'ofton
Mills. '1 In- rain !'it i li-r. >1 with the
party driving o\< r Raleigh, as well ah
in seeing tin* water imwiT* nt W'eldou.
It |?i*i*i ty sa(e !<? :>ay something sub
? ianti.il will In- Innrd fi ?m tin* ! . i <-? t mill
parly ft' mii M, ul.iisft'ts that visited
ill" S Ml 1 1|.
Norfolk, V?., Ajiri! S. ? The party of
Massachusetts mill men who have boon
ma ki UK u t rli? through tin* South arrived
hero this afternoon on a special train
over tin; Seaboard Air Idne. Tlioy wont
to Baltimore via. tlio Haltimoro Steam
l'acket Company as the quests of l'rtsi
Jeut llofi'mnn, who was \n i t h thoni. They
report that throughout the enlit'o tr.p
tlioy wore most enthusiastically received
l?y the Southern people. It has boon
pleasant to them to note that there has
not been the slightest evidence of any
thing like sectional prejudice, but <>n the
contrary, the people have evinced a most
cordial disposition.
It la stated that some members of the
party will undoubtedly enter !n eo.no
way Into cotton manufacture in the
South although plans are not perfected.
The purposo of this trip was to got nec
essary data upon the basis of which
pinna can be formulated. The party lift
the South with even better impre-isions
of its advantages than they hud when
they came, although it was composed
of men who were well Impressed with
tho South before leaving home,
afternoon l>y Invitation of ilw town au
thorities. Tlioy visited one of the Kr <it
water powers hut on account of rain
could not ko to IJoanoke ltaplds whore
tho best power 1h. Tho party was receiv
ed by tho mayor ami a commit p*? ami
MaJ. Kincry, Mr. Arlington. Mr. Maxwell
and -JmlKe Mill accompanied the parly by
Invitation to Portsmouth.
Ci HA NT'S KA1.il ANO ItlSE
Two C'li a ptet-M In the Grout Ciim.
Ill II II (1<> I'M l.lfV.
The majority of people who knowi
much about the lifo of Grant are awnre
that he graduated from the military
academy at West I'oint, and remained
in the army for some years, when he
left the service to enter it again when
his services were needed and troops were
called out to suppress the rebellion, (icn.
Grant was a captain in the First infant
ry at the time of his resignation, ami
his regiment was stationed in Oregon.
Maj. K. C. Huchanan, also a graduate
of the academy, who was a fine type of
the old-time soldier, was In command of
the lwittalion to which Capt. Grant's
company was nttaclitd.
"Old Buck," as Maj. Buchanan vu-ir.
generally called in the army, was rigid
and unbending in his manner, and the
sternest of disciplinarians. lie took It
into his head that Capt. Grant was
drinking too much, and said so to him.
At that time there was a good deal i>f
drinking in the army. FliiaHy, in the
spring of 1854, "Old Buck" made Grant
sign a pledge, which, with his resigna
tion, lie placed in Maj. Buchanan's
hands. Grant meant to keep his word,
but one cold morning he called upon a
brother ollieer, who had brought his
wife to the post. Of courso there were
refreshments, and among them eggnog,
and Grant wa? invited by the bride to
join her in n glass of ("bis delicious
drink, little thinking of the consequences
as Rlie did not know of the captain's
pledge, and he took one. "What possess
ed me I never could teli," Grant said
brtokenly to a brother oflieor as he told
him the story, "but the first thing 1
knew I had broken my pledge." A few
days after this Capt. Grant was sent
for by Maj. Buchan&n. Poor Grant knew
what was coming as he walked across
flip parade ground to the office of the
commanding officer, and when he en
tered the office several brother officers
left. Maj. Buchanan nodded to his ad
jutant, who also left the office, leaving
the poor captain to "face the music"
alone. Holding two papers in his hand,
Maj. Buchanan said in his sternest man
ner:
"Capt. Grant, here are two papers you
signed fwo months ago. One is your
pledge, the other your resignation. Is it
true that you have broken the former?"
Grnnt met his commanding officer's
eye fearlessly, "Yea, sir, it is true," he
said.
"What do you deem my duty in the
matter of your resignation ?" was the
major's next question.
There wias a moment's silenoe. Then
(J rant spoke: "You are an old soldier.
Maj. Buchanan. You do notJneed in
struction from mo. But. since you have
asked me Hie question I -will answer it.
It is your duty to send in the resigna
tion ?>f any oficer who breaks his pledge
u-xijl I know of no reason why an ex
ception to the fvrlY~ be made in
the ease before you."
"That is all. sir," answered "Old
Buck" as lie rose and bowed poor Grant
o:it. Two months later an official com
munication reached the post. It Inform
ed ('apt. If. S. Grant that his resigna
tion had been accepted, to take effect
.July ."I. JS."if. This was the end of it,
and ('apt. Orant ceased fo be an army
ollieer from that date. He packed up his
goods, and early one morning left for
the Kast.
This Is how Grant left the army the
first time. Il<w he got back is told below:
In the spring of 1S<?1 a captain of the
regular army was ordered to repair to
Springfield, ill., and becin the duties of
mustering officer. lie found on his ar
rival at the capital that the adjutant
general of the State was a youna man
who knew very little of army mhtters
and papers, and who was really 'of no
assistance to him in making out the in
tricate muster rolls. lie was told by the
adjutant general that he wa^ authori
zed to hire a clerk. That same day, while
lie was working over a piV of muster
rolls the door of his office opened and a
man, plainly clad and wearing a heavy
brown beard, entered. Walking up to
the desk he iaald:
"\Vhy. don't you knoW me, Tom?"
"It> Sum (J rant, isn't /it?" replied the
captain, as he rose and wnrmly shook
hands with hi* comrade of West Point
and the Mexican war days. lie ran hi#
eyes over Orant, and it was clear that
lie wbs not prosperous.
"I've come here to get something to
*U?y'biit I've no influence and I'm get
sfl \yf\i discouraged. Can't you give me
something to do?" Grnnt asked,
r "I need a clerk to help me with these
j rolls." said the captain, "and if you will
1 take the place nt fl?0 a month I will
t be triad to hflvrfyou."
(Irnnt accepted at once, and hancing
bis not very new slouch hat on a peg. he
| was soon hard at work. He gradually
| l? Id his oh! comrade Ills story. He b\m
i eo no one hat lniVinrif. niwl nil he wanted
was a chance to redeem the past? just
j one chance.
"If T ean get that chance for yon T
j will. Sam." answered the captain. I'll
try and get you a commission.
[ A few days Inter the chance arrived
Newto reached Kj*ringfleld that (Ion.
Polk wan on his wuy to Ckilru with UO,
(X)0 mon.
The war department directed that ev
ery available man he sont to the front
at once. There wore 8,000 men in ciunp. '
The on ptftlu roported to the governor
that he wan ready to miwter in three
regiment*. Uniforms and nrnts Iwtd been
issued that morning. Nothing but the
mustering in and the making out of the
o>mml*KlonH for the field ofl'lcera re
ma i lied to be done.
"Governor, who are you going to ap
point colonels and lieutenant colonels
of these new regimenls?" inquired the
captain. "I a#k because If the news be
true these regiments will be led into hat*
tie l.v tlw?so otlieers in forty-olght hour?."
The room was full of candidates foi
these positions, and they listened un
easily to the reply.
Hy .love! I don't want my troops de
stroyed hortative their officers are tin
t mined," answered the governor, "Have
yon any suggestions to make?"
"1 have in my otlire," said the muster
ing ollieer, "an old soldier. He \\<as ?r
West Point with me and also served
through the Mexican war. lip knows his
business. I recommend him for a com
mission as coloijol or lieutenant colonel
of one of these regiments."
"I will vivo your friend t Im> oommls
>'on of colonel of li e Twenty-first regl
ment upon your recommendation- Make
out his commission." said the governor,
taming to his adjutant general.
"What is hit* name, eaptnln?"
"Pl.vssos S. Grant," said tbe captain.
Half an hour later the captain laid on
t'ie desk in front of lils clerk, Sam i
Grant. bis commission as colonel of the
Twenty-first regiment of Illinois volun
teeors. saving:
"Here's you chance, Sam."
"Ami so It was. The rest is history. ?
Cincinnati Enquirer.
I \TKST PHOM HAWAII.
'? tic ItclX'lN I'ltilvtl to IIHo l'llt to
Work on the I'ultllo HoikIs.
Pv S'.iutli -in Ass united Press.
Sin Francisco. A' ril 8. ? (Corrrs
" 11. 1 ice of t!ie I'nit 'il Press.) llono
' ? : 1 ? i . March "I.? The past eleven days
hive b-HMi uneventful. The contingent
l li rt v-fuur rebels shipped to flilo on
t'ie L'22 i p T steamer Kinan was attend
<?1 l>y n large cr.. wil at the wharf, some
of whom wore wa ling. The prisoners
v. ere in excellent spirits during the vey
" re of two nights. Some of the Tliio lia
fv- s made a littl" demonstration over
them on their arrival. Marshal TTItoh
cock, who was alone, gave the prisoners
s >mc good advice, and sent them to
I". I or on the Government roads, seven
miles nortil, where they will be well
I'-eated and cared for. On the evening
? f th" "Olh an annexation meeting wnn
h V! in Union Square. It was called by
toe Hawirhn AnnexaP'on league. with
? m ?? co-operation from the members
the \ 'ocrlcan I .en gun. Wr various
reasons the inc I ng scchu to have
':-e';i. I s' ppi '. i from i ii tl a ->n t ia 1 qnar
r\ eliielly, !'ica"Ke t Jtu movement was
a * pr "iii! < urt'
Tin; vine nmi.ot'K,
(??v<inior .Miip* Iii'n Donlll CIiiiiikcn
(lie Situation.
P.y Southern Associated Press.
Wilmington, Hoi.. April 8. ? Governor
Marvin d'ed at 9:15 tonight after a lin
gering illness.
By his death Win. P. Watson, speak
er of the Senate, who a a Defoerat, be
come* acting governor. My the elevation
of Mr. Wntson to the gubernatiVMnl
r-h n?* the Srrate becomes n tie. font
K.-putd* 'ans mid four PemnoM's. Mi.
W itjiftn will not serve out Gov. Mrr
vej's unexpired term but wl!l net as the
< bief ex< cn'ive of the State until ?he
ties': general election in Nov. What
effect the death of Gov. Marvel will
h a v upon the senatorial contest be'njt
waged in tl.p Legislature between Hie
zoia and Adceks Is difficult to forecast.
If the f .eirislatnro fails to elect the r ( -
jnsr jovfrnor of State can nominite a
s^r.atar but whether the United Saicn
Senate -will admit one so credited to
t'o'r ranks is problematical.
AKTRIt OMR III'MIH Kll VK AHS.
\ Kind Act Im ltiMViiritcil liy Hie Onp
Furorril .
t ? iveiii- boro. Ga.. April S. The llerahl
o ' 1 1 1 *i - ? ? i f \- has i:ne.' rt lied aa interes ting
-'ol'V .
In 1 7 s."? \rthnr Armor, grandfather of
>? late .1 >1 1 1 1 A. Miller, of t j i i? < city. did
me a -t of Mudiuw to Mr. Mcintosh,
?! S<-o )-t>;d, the nature of winch, iinfor
t nai'iy, i . sot Ki.own. Mclnt ? li live I
.i v>r, I :-i r-v years nfter he Sicca ce ob|;
..''??I ! t Av:n"r. who mca-iwliih* had
?'nigra led to America, aeeompa tiied by
!??.?? !.??> b;-,ii;ieis. ;.K P. in; 1 1 1" ' j ? . i : ; ; 1 1 1 in
;< ir!,,' ( J .sii'sia l.is'.ory: one of 1 1: ?* 'ir-'th
<?>?< a No !? .iT:,;g i'. << ei. 1 .!,s. tie late
>1. I \. Armor ln-in't I > ir-- grain'Koii .
'? 'he S -oteiiinan. Mcintosh, with rare
I I'e ii- ll'fd i'> iio-inouy l '?p good
* : 'ed of Arthur An ior. and d>ing left
! it> poiimis to the iuiit-i of tiiat geiiilc
man. to b ? paid ? n ? ? f hi t e tate at the
>1 . i ? ' ? of 1 wife, lo wliolll lie l?iij't!"lth
I a life in teii'?t in. all his p opcrty.
Vrs. Mi'Intosh is >?t i 1 1 living. altluii:h
?. , e:\il vi . i s over a ceiitnry < Id: ai d be
?< well provided for. Vecentiy concluded
'?! woald be a 1 1 ! ii i . to carry mi the
v .1 of h.-r l.t i>- i.bj. It i.in>? 1. .: \? ?
?b ???ii i-a.iii?!de;-;i "? 1 1 . ? i:..ui.c to t!?e
'.i '.t\i ?.f Ai :l.?sr Ar;.ior. 1 it !1.- |;isl< \v;n
? ? ? i : i ? !"-d'c I. (In rf-al*. that the
'.'il' i 1 i: I - mi here have recintiv re
? !????? : ; ' i t ?:,"| ??:?<?'? :??' ?>.- ir s'.aV ? of
I- ? ? " .? I 1 1 ? '? ?iv'i-i'! i
' ??)?,? ?? \ ? ? i t . i ns I ? v Mr. I I n i in i ,
?? ' ? , i; \t ? vv ' f '??!" o n i ! io*i i-on
I I ? : ? 1 ??? ; ??. Tl !? | ? I ?? ?<? rv j f>. XV.I8
?i h- n< !i -; t ry to tli?> amount stated.
A I.I \ ATIC SI
SlI.HJll-lllltMj II I HI volt' t'lolll till*
ItiK of II Im WImlow.
I'.i Southern Assooiatt '1 Pr?ss
( '? ilumhia. S. A nril X. - Tiicrc was
:t' m<>M unfortunate affair ;il 1 1 ? ? ? State
1 : ' 1 1 : 1 1 1 c * asylum today. A while pafk'M
? >miu'.!lo 1 .suicide by li:u4Kinrr. usinp his
suspoiidors n.'! a r<?p-\ I lis galluses were
n'>out (hi- only thi:>? ho coil ! fuid to
tuaki* a Callows of.
Tho unfortunate man was V. 1\ Wats
ley, who was sent to tho^asylum fr-m
! ! IjjofmM county on ()<?:. .'!! 1S*i1. 11^
was n i ?? >ti t !?"? yrnvs of nu'c ainl. bad liotfu
< ? i f i ? : ? ? 1 1 for thirleoti yours. Whon h?
was first sent to tb<* M?yl?nu ho?*va??
itv vio'ent a'ld his malady took a hoin
i idal form. 'I his was shown liy his ar
i!<k ui?on a pa I ion (. vihoni ho killed,
and attend ii ti in the cnrljr days nf his
iMlinoiMont . Keeontlv ho lias been well
1 diivod. and the 'Authorities novo,
dreamed for an Instant that his m*
I > ly would tako a suieidnl form, else lie
would havo boon watohod day and
iltfht. *
This morrun? when tho attendant
wont to his room, Watley wns found
hanirinsr at the ond of his suspenders,
of whieh he had made a rope, to the
era tins? of his window, dead. Ho had
evidently elimbed up on the wind >w ?il:t
I fixed the noo?o and then slipped off He
i must have died from slow and w?l!ful
i straneriilatlon. When found lie had ho?n
dead for four honrw.
^nrprUod nn?l Inillirnnnt.
Itv 8 'Uthern As?o~intod Press
I'ort Myers. Fin.. April (V Mos.?rs.
William ? n. ! .Tcn.n Woils, of
Now York, arrived lore yest.?rla v on
tho fdoon ITohins >n Crusoe. were srr< ally
s.ir^r'iFOd and indignant v hen ttiey learn
ed that the itfipors had boon full of tin.
l report that tUey were drowned.
STRAIO H r TALK
ABOUT BUSINESS.
We have ho latest issued
pr:Cv* Us oi Doo s, sash,
and hints. Will null
you a copy if yoy w 11
m i lie for it. As wo ar ;
MANU1A rUfchRS, w;
won J ik; to tcil y ou
st nu thlntf about our
K ods ? li iw well tUcy
ir in c-.tiw careful, y
1 n s ic l. ani a w Jura
i> ?. These polo s will
lnt rest vcu f yoa arc
golngf 10 buy. Wr t; to us.
AUGUSTA LUMBER CO.
A'JGU^TA, OA,
?' t uy ot t Uc Hfko.
Story of An Aiiiulml.
An amusing anecdote is related of Jho ,
ISngHsh admiral I)o Horsey, who
some yearn ago ltad command of the
lirltUh Ihvt in tho I'aclflo and was ad
miral of the North Atlantic Squadron.
One evcuing ho was dining on shoro at
Port Royal, Jauwiica. On returning to
his tlagship after dinner his way to tlio
boat led him noros* tho barrack square.
A black sentry of oue of the West In
dia regiments halted him at the gate
with "Who goes dar?" Great was the
admiral'^ annoyanco to discover that ho
bad neglected to get the password be
fore having the ship.
"That's nil right," lie said, carieasiy,
hoping to overcome the man's scruple*
by his indifference; "you know who I
am."
"Punno nobody, sab," replied the ool*
ored soldier, pompously; "you can't go
in dar."
"Why, I'm Admiral de Horsey."
"Well, you can't go In. I don't care if
ymt's Admiral de Donkey."
A Y on n nt Kiniuple.
"Jededlah," said Mrs. Jiggn. "what do
you think the baby has done?"
"1 dunno," replied Mr. Sign's. "Some
thing twnnrt, I'll bet you."
"No. it's dreadful. Do you remember
the gold dollar you laid on the parlor
table?"
"Yes."
"The baby r wallowed it."
"You don't say so."
"And that isn't the woitft. It found a
sliver three-cent piece in my work-bas
ket and swallowed that, too."
"Aha? didn't I tc!l you that it was
something'' smart? That baby's got
brains. It hernial me talking on the cur
rency question, and he's a good bimetal
list."
And Mr. Jiggs smiled as only a proud
father can. ? Washington Star.
W. C. (.'oil))'* Klmlnrxi.
During Mr. Coup's connection with
I'^rnum there was no little play made,
in an advertising way, in talking of..
I'nninm'x love for little children, while
it Is a fact that every accommodation
and favor the childfeu received at the
show ' were due to Mr. Coup. I remom
1 or bile instance, 1 think it happened at
Syracuse, N. Y. A lotter was received
from fin invalid, sick child, tcv.ing how
sorry He was that he could not see the
show, especially the elephants, and ask
ing for some pictures of the .-how. Now,
what do you think Mr. Coup did? He
ha 1 the herd of clcphaivta marched out
to the home of this litrle boy, a couple
' <>:' miles away from the tent, and there,
while the delighted child looked from the
window, had them put through nil their
tricks. Not only was this little one de
lighted, bint several hundred had the
j benefit of that free sliow. ? Chicago In
j 1 1 r Ocean.
Hon. I'lilrlck AVnlfili.
Hon. I'u trick Walsh, ex-seilator from
j ('eorgia, general manager of th/v South
I < i-ii Associated J'ross and editor of The
j Augusta Chronicle, the oldest and one ot
[ tho ablest papers In tho South, will ar
i rlVQ in. Mohilo Oils morning about tho
I hour Mils impcr goes to press, lie is ac
I e'impunied l?y Mrs. Walsh, and Is mak
| I rig u short tour of inspection in the ln
j iciest of thv press association. S? nator
j Walsh's coming ir opportune. He Is a
j thoroughly equipped public man, and
prepar <1 at rail times to speak In cvfi-'*
j vlnelng terms for ihe South. An invita
tion will be extended to hirn to be pres- /
en t at lh? South and Wfest Congress
\\ UJeTt^vineets hero today and represents
I a.? portion of our country. Should tie con
i ?:ent to do so, we shall have the pleasure
of 1'stcniiiK to one who speaks the words
of sol? rncss and truth in matchless elo
quence. Tho senator will remain during
I one day only in Mobile. We hope the day
j \\ ill lie full of pleasure for him and his
J esteemed wife.* ? Mobile Register. '
4c. COTTON |
Makes 4o. PKICKS, even on * I
PIANOS & ORGANS
P\ N] '"T be discouraged, but
L'v.-'iN I wiite for our great
Ha kg a in r.iVr ,r,7^ Ws-?4*JttuIIy
Easy Installment Terms.
ic. prices.
. A new MathtislicV I'lano *5? lean than
ever tHfforu sold.
SI o Saved r<n a Sterling Piano.
Twenty Nearly New Square Pianos
at New York kIv<- away PrjAw.
1- 1 fly New l}|>rlght8-4rom Be?t Mak
ers at Cut Prices.
ltlcli Mirror Top Or^an only #50.
SAVE MONEY by buying from the
Greatest Southern Music House.
LU)DE\ & BATES,
Savannah, (ia.
?* Nleluway Plnnos at
*???/ l'jictory I'rlcc-M.
P. CD No. 15, *9.">
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> '. ? * tfi.n. ? ?lnr?? from
f " 4? pf'fr sn?i basii<4?
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