Historical Newspapers of South Carolina

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V - ~jpo iewberrp ~ ~7tws -~ ESTABLISHED 1865. NEWBERRY, S. C., WEDNESDAY, MARCH 21,1894. PRICE $1.50 A YEAR A VICTORY FOR THE STATE Te Tax Case Deelded Against the Rail roads.-Judge Sinonton Orders-the Roads to Pay up the Unpaid Balance.of their Taxes. LNews and Courier, 14th.] Judge Simonton yesterday filed a decision in the much-litigated railroad tax cases. The title of the case was D. H. Chamberlain, receiver of the South Carolina Railway Company, vs Geo. H. Walter, Hugh Ferguson et al, The issues are involved clearly ex plained in thedecisiou, of which the fol lowing is the text: THE DECREE. This bill is brought by the receiver of the South Carolina Railway Com pany against certain county treasurers and sheriffs of the State of South Caro lina, seeking instructions respecting the assessment and levy of a tax upon the railway property in his hands. This proceeding Is ancillary to the case of F. W. Round vs South Carolina Railway Company in which the complainant herein was appointed re -ceiver. (Davis vs, Gary 16 Wallace, 219.) After setting out the sections of the General $tatutes of South Carolina prescribing the mode of making re turns of railroad property for taxation and then averring that he bad made his return for the tax of 1891, fully conforming in all respects with the requirements of the law, the bill goes on to say that all real property in South Carolina assessed for taxation has been heretofore and is now openly and notoriously assessed for taxation at a uniform rate of 50 or 60 per cent of its actual face value, and that personal property is assessed at the same rate or less. That he made the return of the property under his charge at the ac customed valuation theretofore placed upon it at from 60 to 65 per cent of the same, which was fully equal to and in reality higher than the relative value of other property in the State. That -- this return having been filed with the Comptroller General. and having be en submitted by that officer to the State board of equalization for railroads, that board considered the same and raised the assessment from $13,000 per miles as made by complainant, to $16,000 per mile, and in the case of the Carolina, Cumberland Gap and Chicago Railway property, leased by and so returned by complaint, raised it from $5,000 tc $10,000 per mile. At the same time the same board raised the assessments of all the other railroad property in this State greatly above the returns made by them respectively. The bill then charges that this board of equalization for railroads made this increase in the assessment of railroad property, well knowing that the valuation fixed in their returns was fully equal to and the same as the average and uniform valuation of similar real and personal rty. is tlhs State by other boards. low - valuation county " & 'ofd ty boaits of assess i ent throughout the State had con curred in establishing a rate of valua tion about 50 or 60 per cent of the actual value,-and that this board of equalization for railroads assessed the property at a value fully equal to or greater than its actual value, with the intent thereby to cast a great propor tion of the burden of taxation on the railroads arid to shield and protect from their just share of taxation other classes of property-holders. That the - Constitution of South Carolina provides that all property subject to taxation shall be taxed in proportion to its value, and directs the General Assem bly to provide by law for a uniform * and egnal. rate of assessment and taxa tion, and to prescribe such regulations as shall secure a just valuation for taxation of all property, real, personal The blcharges that this board of equalization for the railroads has violated this part of the Constitution; that by it. action tbe property of all railroads in the State has been denied by the State the equal protection of its laws; and that this railroad property has been asesd and taxed unequally and unjustly in violation of the 15th amendment to the Constitution of the United States. The bill also charges that whilst under the Constitution of this State lands and the improvement thereon are aseaed for taxes every fifth year, the prpryof railroad companies, of land and irgi.rove m'uents thereon, is assessed fo iaxation .'annually, in this rep ~gtreated I as personal property. Bt that for the purpose of lien and collection, of taxes the Acts of Assembly deal with It as real estate. That this action on the part of this board is unconstitutional, null and void, depriving railroad com panies of their property w ithout due * process of law and denying to them equal protection of the laws. rhe bill also charges that the act of the board in raising the assessment is in itself null and void the assessmnt is illegal, because this is not within i,be powers of the board. It is averred that the comlainant has paid the amount of tax lawfully and justly due on a proper assessment. The answer denies that the return made by complainant is true and correct in valuation of the property thereon. It denies that the sum paid is the amount of taxes really and justly due. It avers that complainant has a plain, adequate and c35pplete remedy at law. Itsswell at the threshold to define I.the lmiC of the power of this Court over the subject matter of this suit. It cannot review the assessment made by the State officials simply upon the gound that it is excessive. (Starling vs Supervisors, 121 U. S., 519,) Nor. can it make a new assessment or direct another.to be made. (State Railroad Taxceases, 92 U. S., 615.) Nor can it interfere upon the ground that the tax is illegaL (Williams vs Albany Co., e22 U. S., 154; Legon vs Alley, 130 U. aj S., 177.) Nor can it interfere because sp the Court would prefer and would have adopted a different system. (W. U. Tel Co., vs Massachusetts, 12~5 U. S., r. 553; Davenport National Bank vs chSupervisors, 123 U. S., 83.) "So long tbh as a State, by its laws prescribing the mode and subject of taxation, does not rtj Intrench upon the legitimate author i ity of the Union or violate any right recognized or secured by the Constitu setion of the United States, the Federal ~Courts, as between the State and the 1u citizen, can afford the latter no relief g?against State taxation however unjust, oppressive or onerous it may be." ~j(Ki'land vsotchkiss, 100 U. S., 491; Memphis Gas light Co., vs Shelby Co, 109, U. S., 398.) All these are questions for the State alone and are within its police power. But when the over valuation of property assessed for taxa tion has arisen from the adoption of a rule of appraisment which conflicts tion, and operates unequally, not merely on a single individual, but on a large class of individuls or corporations, the Courts can give redress to the party aggrieved thereby. (Stanley vs Super visors, 121 U. S., 551.) It is put clear ly and tersely in Cummings vs National Bank, 101 U. S., 187: "When a rule or system of valuation is adopted by those whose duty it is to make the assessment whi'h is designed to operate unequally and to violate a fundamental principle of the Constitution, and when this rule is applied not solely to one individual, but to a large class of individuals or corporstions." We see that there is an essential ingredient. Those whose duty it is to make the assessment must adopt a rule or system of valuation with the design that it shall operate unequally and violate some fundamental principle of the Constitution. What is the rule or system of taxa tion adopted by the board of equaliza tion for railroads? The General Asesm bly of South Carolinaare instructed by the Constitution to prescribe such regu lations as will secure a just valuation for taxation of all property under a uniform and equal rate of assessment and taxation (Article 9, Secti-n 1.) The Act passed pursuant thereto pro vides that "All property shall be valued for taxation at its true value in money, which in all cases not other wise specially provided for bylaw shall be as follows, to wit: For personal pro perty the usual selling price on the usual terms of similar property at ad ministrator's or executor's sales at the piace where the return is made, and for real property the usual selling price on the usual terms of similar property at sales for partition under the order of Court at the place where the return is made. If there be no selling price then what is honestly believed could be ob tained for the same at a fair sale under the conditions before mentioned?" Gen eral Statutes of South Carolina, Sec. 219. Apart from the consideration that even if the assessment fixed by this board on the property of comrsinant is excessive this Court cannot interfere (Stanley vs the Supervisors, supra.) There is no reason to think the board do not, in the language of the Aet, "honestly believe that the value fixed by them on this property is its selling price at a fair sale." Indeed this last conclusion is not denied. The com plainant avers that the property was returned by him at 60 to65 per cent of its real value in his estimation. And we can presume that when it was raised by the board they acted under the statute. The ground of complaint is that-by uniform and notorious practice other real and personal property is as sessed for taxation at about 50 to 60 per cent of its value notwithstanding the Act of Assembly, and that this action of the board of equalization for railroads, departing from this practice in the case of railroad property, was with the design, intent and purpose of putting the ourden of tax ulsue on railroads and not in order to carry out the pro vision of the Act of Assembly. Evidence of this design is deduced from the course pursued with regard to other property in the State, and the practi JpreviaHig. of asseming such property below its real value'in money, a practice well known to this board xnd departed from by them in assessing the property of railroads. Iu South Carolina the general mode of assessing property for taxation is as follows: Each county in the State is divided into tax districts, smail terri torial sub.divisions, for the sake of con venience. The county auditor appoints for each tax district three freeholders resident therein as a board of assessors. Tbey meet, organize, elect a chairman and proceed to assess for taxation all the real and personal property in their tax district. This assessment is sent to the county auditor, by whom it is sub mitted.to the county board of equaliza tion, which consists of all the chair men of the tax dist.rict boards. This county board meets at the office of the auditor and examines the returns of all the tax district boards. If any proper ty, real or personal, has been returned below its true value they raise the as sessment. If above such value they decrease it. They cannot reduce the aggregate below the aggregate of all the returns of the tax district boards. The chairmen of the county boards con stitute the State board of equalization. It in turn reviews the action of all the county boards. It has the same powers as to increasing or diminishing values that the county boards have. The auditors of the counties act as clerks of the county boards, and the Comptrol ler-General attends upon the State hoard. With regard to railroad property an entirely different method prevails. The president and secretary of each com pany is required annually to make re turns to the Comptroller General of the railroad property and its value. These returns are submitted by the Comptroller General for consideration and action to a board consisting of State officers, the Attorney Gezieral, the Comptroller General, the Secretary of State and the State Treasurer. Their duties are to "equalize the value of the property of railroad companies by in creasing the value of the roads and property of such comDany as shall in their judgment have been returned at too low a valuation and diminish ing the value of such as may have been returned at too high a valua tion." General Statutes, Section 186. The term here used is "equalize." But as there is no aggregate to be maintain ed as in the case of county taxes, this word must be used with reference to the language of the Cocstitutian and must be construed to mean to secure equality. This board is entirely distinct in personnel and otherwise from the other boards above referred to. A mass of testimony has been taken and has been filed with the record with respect to the mode and practice of assessment by the tax district and Dounty boards. It would consume too much time to go into this in detail. The result shows that for a long period of time, up to recent date and perhaps up to this time, the provisions of the Act of Assembly have not been re garded and real and personal property. bave been assessed for taxation below the real value in money. But nowhere loes it appear in the testimony that this is the result of pre-concert, con uivance or conspiracy between and imong the boards, such as appears in Dummwings vs. National Bank, supra. rhere is evidence of coincidence in >pinion and action of concurrence in Liethods and in general result, but uone w batever, that is of direct evi lence, of preconcert in action. Such :oncert of action may possibly be in erred from similarity in the result, but :he evidence shows that although the x'ards all assessed real and personal property below its real value in money bhe course of the several boards was 3apricious, without fixed metbod or per-1 ~entage. Although the average ofi valuation was below the value in money 4 testimony was offered, in some of the counties parcels of land were assessed some above and some below their true value in money, notably in Richland County. But is this coincidence of ac tion and result on the part of tax dis trict and county boards conclusive evi dence of design to put the burden of taxation on railroad companies? Is it susceptible of other explanation? It would seem that it is the result of a vice -in the system of assessment. The tax district boards make the first assessment. By law they must be freeholders resident in the tax district. They have a direct personal interest in a low assessment, and their environment induces them to make it. When men deal with the interest of the Government and of the citizen all doubts are solved in favor of the citizen. This must be said, how ever, in explanation and perhaps in justification of the action of these boards. In an agricultural community, and in one dependent upon the well being of the agriculturalist, it is impos sible to fix the value of lands. A suc cession of bad crops will make land unsalable. One good crop will create a demand and a selling price. So what land may bring if sold depends not on its intrinsic value so much as on the circumstances under which it is sold. Taxes must be paid without regard to seasons or crops. Hence the average valuation designated to cover a period of five years. If there be no preponder anre of evidence showing design on the part of the tax district and county assessors to throw the burden on the railroads, is there any evidence from which such design can be inferred on the part of this board of equalization for railroads? The Comptroller-General, one of this board and from his official duties and experience the leading mem ber of the board, probably deducting and controlling its action in his official report to the Legislature in 1891, calls the attention of that body to the low rate of assessment of much of the pro perty in the State and urges legislation to correct the evil. And when we con sider the independent action of this board under a statute impeiatively requiring them in making assessment to take as a standard the true value of the property in mone., and also con sider the admission of the bill, that the return was about 65 per cent of the real value, $13,000 per mile, and that the increase to $16,000, making it about 80 per cent, we cannot hold that this increase in assessment is so excessive and unjust as necessarily to indicate the design and motive charged. Another objection to the action of the board of equalization for railroads is that notwithstanding the fact that a large part of the property of railroad companies is land, they are assessed every five years, and this practice is observed with respect to all lands ex cept those of railroad companies, and at all events violates the 14th ameud ment. The Constitution of South Caro lina (Article 9, Section 1), directs the General Assembly to "provide by law for a uniform and equal rate of asess ment and taxation." It gives the Gen eral Assembly full discretion "to pre scribe such regulations as shall secure a just valuation for taxation of all pro perty." The General Assembly obeyed the direction by requiring all property to be assessed at its true value in money. Exercising its discretion it prescribed a set of regulations, which, in its judgment, secured a just valua tion of railroad property for taxation. A railroad is a unit, every part con trib uting to its purposes as a whole. If it be a corporation its corporate purpose is the maintaining a railroad and all and every Dart of this property ,must contribute to this purpose. Its right of eminent domain is limited to this purpose. This unit is made up of lands, personal property, chases in action, ease ments, all dependent upon and insep arable from each other, deriving their value from this inseparability, from the fact that they contribute to this unit. They differ from every other species of property, and the discrimination made as between them and other corporations and individuals in tbe methods and in strumentality by which the value of their property is ascertained is not inva lid. Kentucky R. R. Tax Cases,115U.S., 337; State R. R. Tax Cases, 92 U. S., 611. The mode prescribed by the Legis lature of this State is to get at the value of the plant, that is of all these ele ments going to make up the railroad, and to ascertain what their combined contributions making up this unit are worth. If they separated the compo nent parts and attempted to fix sepa rate values upon them they would enter Into an impossible task. The value of the lands of a railroad depend much on the character and condition and com pleteness of its rollingastock. The utility and consequent value of the rolling stock depend largely upon the facilities at stations and at termini, the amount, loeation and character of the land used therefor. After careful consideration there ap pears no evidence of such a design as will alone give this Court jurisdiction. Let an order be taken authorizing and instructing the receiver of the South Carolina Railway Company to pay from the funds in his hands as such receiver the remainder of the tax unpaid and the costs of these preceed ings. CH AELES H. SIMoNToN, March13, 894. Circuit Judge. The attorneys in these cases were: For the railroad, Messrs. Brawley & Barnwell and Mitchell and Smith. For the State, the Attorney General, Messrs. Samuel Lord and Ira B. Jones. "Look up, and not down," if you're 16 suffering woman. Every one of the bodily troubles that come to women Linly has a guaranteed cure in Dr. Pierce's Favorite Prescription. That will bring you safe and certain help. It's a powerful general, as well as uterine, tonic and nervine, and it builds uip and invigorates the entire female system. It regulates and promotes all t~he proper functions, improves diges tion, enriches the blood, brings refresb ug sleep, and restores health and strength. For ulceration, displacements, bear ng-down sensations, periodical pains, wnd all "female complaints," "Favorite Prescription" is the only guaranteed 'emedy. If It ever fails to bsenefit or ~ure, you have your money back. Bis Begrets and Thanks. [Boston Evening Transcript.] Perhaps the worst embarrassment of bildren come when they begin to re eive formal invitations and have to Lnswer them. Young Jimmy, for in tance, was much grieved when, after te had struggled for an hour with this eply to an invitation, his mother actu 1Ily laughed at it: Mrs. James Northup declines with >leasure Miss Dorothy Huntington's nvitation for the 23d, and thanks her xtremely4-or having given him the mnnotnnity to do son'" THE REFORMERS AT LEXINGTON. First Appearance of Hon. W. D. Evans anc General Ellerbe, Candidates for Guber natorial Honors-Mesrrs. J. Gary Evans, Dr. Pope and Timmerman also Spoke. [Special to The Register.] LEXINGTON, March 17.-The mas meeting here to-day was not much o a meeting so far as numbers is con eerned-not more than a hundre< Rt-formers being present-but it was s great success so far as enthusiasm aut earnestness are concerned. There ari several ways of accounting for th< smallness of the crowd, the bad con dition of theroads and the tbreateninz state of the weather being principally responsible. The meeting was held in the cour house and was presided over by Mr J. W. Dreher, of Selwood, one of the staunchest Reformers in Lexington County. The speakers did not arrive unti late and had to leave early, so that i was impossible for each speaker t< occupy much time. The shortness of time accorded each speaker interfered very seriously with the efforts of the speakers. They had to touch upon the vitrious issues in a cursory manner an< cmuld neither do themselves nor their subjects full justice. This explanation is due the candidates. Dr. Timmerman was the firstspeakei and was introduced with a pleasan1 reference to his conection with the Re form movement. Dr. Timmerman said he highly ap preciated the opportunity of speakiun to the honest yoemanry of Lezingtoz County: He was not present as at avowed candidate for Governor. He had been suggested for that positior by friends and it was due them that he should expiain his position on the issues of the day. There are hundreds of men in the State who have never been suggested for office who are as well qualified as those who are seeking their own political preferment. He reviewed bis record of participa tion in the Reform movement and explained why he voted against the metropolitan police bill and one or twc other measures which were fathered by Reformers. He an nounced his belief ib the necessity for a constitutional con vention, and said he was willing to trust the framing of a new Constitu tiwn to the people of the State. He spokp favorably of the new county government bill and said it would work well. He showed the justice of the public printing bill. There was no doubt of the right and power of the General Assembly to pass the bill. The offer of another party than the one chosen to do the work for less than the figures in the bill was not made until the bill was passed and the day set for the election. .Even if that party had been elected, he would have been entitled to all the compensation fixed in the bill. Tne General Assembly elected as public printer, Mr. Chas. A. Calvo, Jr., who had been doing the work for some time and doing it honestly and to the perfect satisfaction of the General As sembly. He reviewed the Dispensary law and exploded some of the cock-and-bull stories set afloat by the antis to create antagonism to that measure. He did not support a prohibition measure be cause it was impracticable, though be would, if he were able, banish all alcoholic beverages from the world. he Dispensary law is practicable and will accomplish great good. Let the uestion be argued fairly, and if the people of the State do not desire it, let t be repealed, but don't fight it with nsinuation and falsehood, as its nemies are now doing. He briefly noted totne of the achieve ents of the Reform movement, d well ng with particular emphasis upon Cemson College and the women's c llege at Rock Hill. The reduction f salaries, with its consequent saving o the State; the successful suit to take he State's phosphate territory from he Coosaw monopoly; the refundment f the public debt, despite the predic ions of the antis that the Governor and Treasurer would not be able to efund the debt at a lower rate of nterest, were all reviewed by Dr. Tim nerman in a terse and lucid way. He next touched upon national fairs; denouncing the extravagance n the administration of the govern ent; showing how the hardships put pon the production classes by repeal f the purebase clause of the Sherman At; exposing the iniquity of the bond ssue; advocating reduction of the ariff, no matter to how low figures, so ong as the revenue derived is sufficient o meet governmental expenses; de fending the graduated income tax, as a neasure to take burdens off the poor ad put them upon the rich, and a neans of curltailing the enormous ower of capitalists in matters politi al; favoring a bill prohibiting dealings n options, and furtures, which niquitous speculation reduces the rices of farm products. His conclud ig words were an appeal to the people o stand united for reform in the State nd Union. Chairman Dreber introduced Sena tor John Gary Evans with very flatter ng words. Senator Evans said his heart was full of gratitude to the people of Lex ngton, many of whom had fought ith his father and uncle, and he did ot feel among strangers. He waded into national issues, striking first at the rreat extravagance in pension pay ents. He showed that the South paid one-third of the pensions, and but few dollars found their way back. He regretted that the people had not one their full duty in the recent Con ressional election. He stood upon the Democratic plat form, no matter whd her he was called n Ocalaite, a Third partyite or any other kind of ite. He showed that Northern products are protected while Southern products are on the free list. In the matter of otton ties, the people of the South pay four times as much as they are orth, because of the tariff. He de ounced Cleveland Democracy and said he had no hesitation in saying hat if Cleveland was a Democrat, he was not. He showed bow Cleveland ad John Sherman went hand in glove, and yet South Carolinians sup port 'Cleveland and say those who criticise him are not Democrats. He enounced the course of those South arolinians who go to Washington and say the Reform Congressmen represent he scum of the earth. There is no such thing as a Northern emorat, no Northener is a Democrat or principle; the only Democracy in this country is that set forth by farm ers at Ocala. He ridiculed Cleveland emocrats. He showed how the Dem crats of South Carolina had been true prophets when they said Cleveland's omination would be a prostitution of emocracy and would wreck the party., The Democrats of South Carolina voted or Cleveland, though it was the bit / terest pill they ever took, and yet he is giving all the offices to the Cleveland Democrats in order to build them up. He showed how Brawley had be trayed the trust committed to him and regrei.ted that the First District was still to be represented by a Cleveland Democrat. It is useless to tell you all the money is in the North. Voice: I know it ain't here. Evans, continuing, said the income f tax was the grandest bill introduced in Congress for the relief of the people, yet the Cleveland Democrats voted against it, though it would have paid the entire pension bill. He showed how free coinage of silver would ben efit the farmers and denounced Cleve land Democrats for voting against it. He said the only difference between a Cleveland Democrat and a Republican was that the Republican had the man hood to come out and say be was a Re publican, which the Cleveland Dem ocrat is at heart, without the courage to avow it. Eternal vigilance is the price of lib erty, and the man who refuses to go to the polls and vote for the man who represents his principles deserves to have shackles upon his legs for the rest of his life. The only way to educate the people is for issues to be discussed before the people face to face. The grandest thing the Reform movement has done is that you see face to face the men who desire your suffrages. Men can no lon ger be rammed down your throats by star chamber councils. The people must not let the politicians come to you and say this or that is all right. The only danger to the Reform movement is from designing politicians. He was a Southern Democrat and he was for what benefited his people, even if it bankrupted the Yankee na tion. It was true the South had a lit tle class legislation. He therefore fav ored the sub-treasury bill. He was thankful the South and West, whose interests were in common, are coming together as a result of the work of the Farmers Alliance, agrand organization. He showed what good results would follow carrying out of the demands of the Farmers Alliance, and nailed as a lie the assertion that the Alliance de manded government ownership of railroads. He read from the Alliance platform to show that government con trol of the railroads was what was de sired. He then turned to State issues and said he would not speak at length upon them as they are practically settled, for the Reform policy is marked out and the Reform movement is backed by the hearts of the people. He denounced the tactics of the antis and their dero gatory language when speaking of Re formers. He was not ashamed of any vote of his in the General Assembly and was not afraid to face the people. He read from the March platform to show that it was a fundamental prin ciple of the Reform movement that all candidates for office should go before the people and let them pick and choose. He then spoke on the Dispensary law explaining his connection with it and showing why it was adopted in place of a straight prohibition law. Other States had tried. pr.hibition and had not found it successful. B.e thought the Dispensary law would prove per fectly satisfactory. It made him hot when he got away from home to read in the papers the lies sent them about the Dispensary law by its enemies. In Baltimore, Washington and New York he had been asked why the truth could not be obtained about the Dis pensary law. Voice: Have you ever been that far away from home? Evans: Not without a guardian. [Laughter.] He then went on to show how the counties and States were turning to ward the Dispensary law as a solution of thbe liquor problem. Voice : I heard a fellow say the other day that you (J. G. Evans) and Governor Tillman were better hands at breaking men from drinking liquor than Dr. Keeley. [Laughter.j He said the race of boys now grow ing up, free from the allurements of bar-rooms, would never know the taste of liquor and then the State would be ready for prohibition. Comptroller General Ellerbe was in troduced with reference to his enforce ment of the tax law. General Ellerbe was pleased to meet ihe people of Lexington, many of whose faces were familiar to him. He hoped the people had not formed their opinion of him by what the anti-papers had said of him; he was a pretty bad fellow, but not as bad as they pictured him. He wanted to make a plain business speech. HG was a farmer, as those be. fore him were, and he would speak to them as a farmer. If a shrewd poli tician, a wire-puller, a slick, oily tongued orator was the kind of man wanted for Governor, they would have to pass him by. He had been a Reformer since the start of the Reform movement in 1885. He had joined the Alliance when it was first organized, and he was still a supporter of the Alliance. He stood flatfooted upon the Alliance platform. H e reviewed the history of the Re form movement, and showed its ne cessity. He explained how under ring rule a few politicans managed the pol it,ics of the State. He then showed how the Reform movement had brought about rule of the people, by the people and for the people. He reviewed his conduct of the Comptroller General's office. He showed how unjust was the ruling of the courts on the bank cases. He then showed the justice of the new railroad assessments, and what n' ney they would bring into th -tate Treasury. When he became Comptroller Gen eral he found a lot of executions against property pigeon holed. He issued a~ circula? to the sheriffs to report on these executions at once. He had had rough experiences with banks and railroad", but had never before had to fight the women. The sheriff of Richland County had taken one of his circulars to a lady, who had not paid taxos for three or four years. She told the sheriff that was all right, just to wait until she had seen the Comp troller General. She sent a note to him, requesting him to call upon her. He did not know what the note meant, but he called upon the lady. She said that her father had fought in the war, that her mother was a widow and that there had been much sickness in the family and she would not pay the tax. General Ellerbe told her that he could not stop the execu tion and that she would have to pay the tax. "What" said she, "you are the head of the tax department and can't stop an execution, you old Till manite you?" About this time he heard a great noise and the old lady bounced in. She gave him another dose, and he became so scared that he got away and forgot to get mad until he was a square off. But the tax was paid. Hea then told ne or two anecdotes. which created great merriment, show ing how the antis tried to blame the Reformers for their own political sins. Turning to National issues, be show ed how much Congress had done for the bankers and how little it was will ing to do for the farmers. He adverted briefly to the sub-treasury plan and showed its justice and how muen relief it would bring to the farmers. He advocated repeal of the National bank ing law, and showed how much money the National bankers had made by buying bonds with greenbacks. At this point General Ellerbe said he would have to stop speaking, much to his regret, as he was feeling very un well. The crowd regretted that he could not finish his speech. W. D. Evans was next introduced with a tasteful reference to his presi dency of the Farmers Alliance. Senator Evans said he had thrown away the modesty, the chairman h.d spoken of as one of his attributes and would henceforth be brassy; he would not allow his young friend from Aiken to have all the brass, even if he was a lawyer. J. G. Evans: As we are kin, I'll di vide with you. W. D. Evans: Yes, but you'll keep the lion's share. He referred to a speech he had made in a Methodist conference, which Rev. J. C. Kilgo had praised. He asked Mr. Kilgo what part of the speech he liked besat and be replied: "It's brevity." And he proposed to make his present speech have that same virtue. If Cleveland had heard that speech 1 of the Aiken Senator Voice: He would have gone out and hanged himself. W. D. Evans: Oh! no; you all know how these lawyers cuss each other out in the court room and then go out and take a drink together. [Laughter,J Cleveland will not hang himself, but 1 he has hung the Democratic party up on 1 a book in a pawn shop on Wall street, I where it will stay until the honest 4 common people take it down. He pro- 4 claimed that he was a Democrat and, 1 would always be a Democrat in princi ple, no matter what party name might 1 be given him. He was a reformer and 1 had been from the beginning; he was not one of those who had been against the Farmers Movement until they saw < it sweeping the State and had then 1 gotten on the band wagon. That was 1 not his style. 1 He was but a farmer, and felt in his I own person and pocket the evil effect t of the laws which the Farmers Alliance < is fighting. He would discuss as calmly t and dispassionately as he could, though I his wrath was stirred by feelings of the < wrongs done him and other farmers. I State and National issues. Most of the State issues made by the Reformers i have been enacted into law. t He then reviewed the history of the i Reform Movement from the first speech 1 of Ben Tillman-in his (Evans) native town. He was one of the men who had t gone into the Reform Movement in the t beginning, and he would be there at t the ending. He was one who wanted e all the good people of the State to join t in the Reform Movement, which now C has entire control of every department t of the State government. The great t common people have charge of the J State government and feel competent C to run it. He reviewed the Coosaw litigation, t and showed how much the State had C gained by the fight made under Ben. I Tillman to put the State in control of t its own phosphate territory. The constitutional couvention was next talked about. It was the duty of $ the people to make candidates discuss 1 that issue before them so that they $ could vote intelligently. The General i Assembly has disposed of this question, t so vote for candidates who favor the calling of a constitutional convention. c He then showed under what corrupt t influence the present Constitution was a framed. If we are living under a con- a stitution framed by such a venal and Il corrupt crew, as did frame it, why I should we fear to entrust the framing t of a new Constitution to the honest, I intelligent people of the State? 1 He next spoke of the good brought e about by the Reform Movement in C bringing candidates before the people. C He touched upon the tax question I and the good work of General Ellerbe F in that connection. He showed how h unjust were tax assessments under ring 0 rule, and what uphill work the Reform a administration had had in bringing II about just and equal assessments. He P denounced -the conspiracy under the f< leadership of Dan Chamberlain to de- b fraud the State of its taxes, and showed it how even Simonton had been forced to el cast an anchor to the windward and make the railroads pay their taxes, P which amount to $201,000. Voice: And cl costs. WV. D. Evans: Yes, that's the a sweet part of it. 04 The future destiny of the Union de- s< ponds upon the enactment into law 'I of the demands of the Farm'ers Alli- 6' ance, when peace and prosperity will f spread over the land. Dr. Pcpe is to ta follow me, but I can't quit just yet. ti Voice: Go ahead; we've got more ir time than money; that's known. W. D. Evans: Yes, but we'll have t' more money. The banks are now too b far away from the people. We will ti bring them to the people. It is not be- li coming in me to cast abusive epithets b< at those who are politically dead and tt have no influence in South Carolina. oI Whether the antis are aware of the to fact or not, they are dead. There is no E use in doing like Pat, who beat the f? tail of the snake after he had mashed ti its head, because, as the tail kept wig- I gling, Pat did not think the snake was I aware of the fact that it was dead. Let s1 us look to the future. Voice: And let the tail wiggle. t( [Laughter.] WV. D. Evans: Yes, let the tail wig- al gle. Let no man come before you and I simply say he is in favor of;the Alliance it platform. Make him go into details n and tell you what he knows about that platform. He then analyzed the Alliance plat form, and showed the justice of its de- 5 nands, d welling with particular force li, upon the demand for governmental bi :ontrol of railroads. The railroads have b great privileges and the object of the g Alliance is to make them use these >rivileges for the benefit of the people E md not the Shylocks. WVhy should ki mot the government control the rail roads? Did it not create them? Is at the creature greater than the creator? a He explained the land demand of1 ~he Alliance, which is that the public be ands shall be kept for actual settlers d mnd not given to .corporations. Thie s one of the most just and important >f the Alliance demands. Tbe financial demands of the Alli- of mece were dwelt upon at length. A tb ;table currency in sufficient amount to tb neet the demands of trade is what is iz< 3eeded, therefore the Alliance demands fe, :he abolition of national banks and the in .ssuance of monev direct to the people se ay the sub-treasury plan. at He showed how much the paople had been educated upon the financial ques- i io by the Farmers' Alliance He showed how much poorer the people had become from taking the advice of the financiers. From every side comes the cry, "The Alliance knew better than the financiers and what it predicted is coming to pass." But these people have not the moral courage to come out and aid the Farmers' Alliance. Later they will do so, and it will not be surprising if they claimed credit for the whole thing, even for promulgating the alliance demands. In a flow of oratory he described the wrongs done the people and said if the shackles were fastened much tighter upon the people, only a bloody politi eal revolution would loosen them and make this government what its founders intended it to be, "a govern men. of the people, for the people and by the people." Whether he got political preferment )r oot, he would ever be found in the front rank fighting for the demands of the Farmers' Alliance, and he believed that the day would come ere grass was green upon the mound which marked bis last resting place, when the de mands of the Farmers' Alliance would be triumphant. Dr. Pope was introduced with a reference to his work as a Reform leader in the House. After announcement of his candi lacy, Dr. Pope discussed various State ssues. It made no difference who was iovernor the Coosaw lease fell in )n Mar-h 1, 1891, (it was known for years that it would expire then) and 3o matter who was Governor it was 3ls duty to demand possession of the erritory for the State. Governor Till nan demanded possession and it was efused and possession was taken and a uit followed on the part of the com ary against the Phosphate Commis iioners, which was decided by the United States Courts in favor of the state. The income from this territory o tbe State last year was $283,000, but he disastrous storm of last fall iniured he plants of the companies to such an ,xteDt that the royalty has been re luced to 50 cents per ton and the esti nated receipts for the present year are 75.000, which goes under the terms of ;he refunding bill to a sinking fund for he retirement of the bonds to that mount each year. Mr. Ellerbe is mistaken about the lecision of the Supreme Court of this state on the bank cases. The county )oardsof equalization have passed upon ,he return of the banks and Mr. Ellerbe iaving:ordered the County Auditors o raise the returns, the court simply lecided that he could not do so after he board had fixed it. Had it been aised by the board of equalization, the ourt could and would not have inter ered. The State Board of Equalization on ailroad property in 1891 raised the re urns of some of the railroads. Those n the hands ofa receiver applied to the inited States Court and an injunction ras issued to restrain the collection of he taxes above what the railroads bought they ought to pay. Some of he sheriffs levied upon railroad prop rty and they were arrested and carried efore Judge Simonton. One of them Iied from the effects of disease whilst inder arrest, the others were fined by he courts. I am glad to say that 'udge Simonton a few days ago decided ne of the cases in favor of the State ,nd said in his opinion that he did not ave jurisdiction. If he had no juris Liction he ought to order the $2,200 aid by the State for the Sheriffs paid ack to the State. We - will get from this source for itate, county and school taxes over 200,000. The present administration ass funded the State debt of over 5,000,000, in 41 per cent. bonds which s a saving of over $80,000 per year to be people in interest. Now, fellow citizens, I am a Demo rat; I belong to that party which saved be country from negro domination. I m not a Cleveland Democrat, but am Democrat. Mr. Cleveland is what is nown as a Mugwump. His first ap ointment was a Republican, and that, >o, to the office of Secretary of State. s this Democracy? You would not save your church if a member would ease to live up to the rules of the burch; you would turn the member ut. Then why should you leave the )emocratic party because a member roved recreant to the trust? Turn im out and join hands with the Dem erats of the Northwest and Southwest nd see to it that in 1896 you put one inomination who will be true to your arty-that is the way to do it; don't >llow off after strange gods. Remem er that if we split the negro will come tto politics and we will have a hell on i,rth in this State. I stand on the Ocala platform, every lank of which is Democratic to the >re. The government is supported by n internal revenue tax of about $170,. )0,000, about $20,000,000 from other >urces and the balance from imports. here is an estimated deficit of $74,000, )0. The platform of the party calls >r a tariff for revenue. There being uis deficit, how can we reduce the triff? We must add on sugar and the icome tax to make up this deficiency. The tariff has been used for the last v'enty five years by politicians as a agaboo to frighten you off from the 1 ue issue, tihe financial question. This tter is where the shoe pinches. Don't fooled by these cries against the rift'. It is a necessity and we are yliged to have it.. Under the highest riff we have ever had, your farming aiplements are cheaper than ever be re. I am sorry that I have not the i me to go more fully into all these ( atters, but you are tired, you have1 stened attentively to a number of ( eeches, night is drawing on and I ill stop, hoping at some future time E be able' to finish up. I am a candi Lte for the office of Governor. I shall i >ide the will of the people. If elected, g will serve you to the best of my abil y; If defeated. I will work for the an of your choice. K. Lost Twenty-three sons In the War. C I St. Louis Globe-Democrat. I C HAGERSTOWN, Md., March 9.-Up i; the mountains near Casey's Knob r res Jerry Reese, a man of many others and half-brothers. His father d three wives, each of whom had t ht sons. Twelve of these sons were the Union army during the war of t e rebellion, eleven of whom were lied-some at the battle of Buil Run' id Antietam. Jerry was also wounded i Antietam. The remaining brothers c ere in the Confederate army and were a ver heard from, and are supposed tot numbered among the unknown ad. Don't Delay It is your duty to yourself to get ridd the foul accumulation in your blood E is spring. Hoods Sarsaparilla is just r e medicine you need to purify, vital- t4 Sand Anrich your blood. That tired sling which affects nearly every one 8 the spring is driven off by Hood's u rsaparilla, the great spring medicine c *d blood purifer. flooD's PILLs become the favorite a thartic with every one who tries CLEMSON iCOLLEGE ITEMS. The. Kitchen and Dining Hal at Desribed by One of the Boys. It would be of interest, while visiting Clemson, to obtain permission from the president and take a look at the mess hall department of the College. The first thing that greets the eye after descending the stairs is the mess hall. It is 260 feet long and 60 feet wide. A grand sight is afforded the eye when it is filled with the bpys,.: busily engaged in their evening repast, and then only, can you gain some Idea of the largest military school in the United States. There are 45 tables, capable of seating fourteen men each, iu this large hall, and there are only three tables empty. You next pass from the dining hall to the kitchen. The kitchen is situated midway be tween the wings, and is separated from the body of the building by a covered way about forty feet long. When you enter the kitchen you will see directly in front two large copper kettles. - In one of the kettles is cooked the hash, soup and boiled meats; in the other -s boiled the coffee. Each has the capac ity of 75 gallons. On the right you will notice a large steam table--and a range. On the steam table is cooked the vegetables and hominy, while the other is chiefly used for cooking meats and baking biscuit. The steam table has thirteen departments, each has a capacity of one bushel. The range Is twenty-five feet long. We have s hash machine also, for making hash. On the left side of the kitchen, against the wall, are seven sinks each ten feet long, in which are washed the dishes. The dishes are placed in the sinks, hot and cold water is applied. and the dishes are washed very clean. We say clean, for we have not seen an unclean dish on the table since we have been here. On the right is a door leading into the bakery. In there you will find a large dough trough twenty feet long r and three feet wide. An oven twelve by fourteen feet is just opposite the dough trough. The bread baked bere is as good as any baker's bread. Under the kitchen is two large boilers, the steam of which is used for heating the. building and for cooking... Since we have briefly described the kitchen; let us look at the amount of provisions used. In one day we use 3j barrels of flour, 50 lbs. butter, 400 lbs. beef, 50gallons milk. In a week 900 lbs sugar, 100 lbs. coffee.barrels.grits, 300 lbs. riMe - 100lgallonisolasses, 1,00~18.'e It takes just one bushel peas, ose bushel beans, one bushel beets, six bushels ' potatoes, 6 dozen cans tomatoes to make us one meal of either. -- We have had sardines and saImon. twice ea--h, and it took 288 boxes give us a meal. Of course we have a store toZ keep provisions in, and at one e we bad 50 barrels of sugar in it. Two or three refrigerators are ready for summer. To fill the place of head cook one cnust have a large and varied experi mece. The one who has had this ex perience and who fills this place to per !ection is Mr. A. Schilletter. Mr. Schil letter has been chiet cook for a large diotel in Florida, and he has also cooked Lt the Citadel and at Patricks. The boys think a'great deal of "Schilletter." ['he college did -a good day's work in s ~uring the services of this experienced ~ook, for by so doing they are better iatisfied than heretofore. There are about twenty-one men em loyed under Mr. Schilletter, besides eventeen waitersand one head waiter. ['he boys are the waiters and are paid o much per month. We hope you now have some idea o> he Boarding Department of Clemsob: f you have not w ehave failed in our >urpose.BEA Letter from Willston, 5. C. Mr. Editor: I have thought for some ime that I would write you a letter rom here. Williston is a fine little own of about 1,000 inhabitants, situ ted in the midst of a fine country. 'arm werk seems to be progressing apidly now during this fine weather. The District Temperance Lodge for his District met here last Thursday .nd Friday. The meetings were inter sting, and on Thursday night there. vas a public meeting in the Baptist burch. Several speeches were highly njoyed by the audience. Temperance york s.ems to be slowly but surely rogressing. Prof. F. N. K. Bailey, tate Superintendent of the Demorest ontest Bureau, is accomplishing much ood in this part ot the State in the way f temperance. Contests are held in ifferent schools, and the best speaker ' Sawarded a silver medal. Mr. Demo est, a New York millionaire, is spend ag thousands of dollars in the prohi ition work. The Williston High School'of bis place is on a big boom. Prof. F. i. K. Bailey, the principal, is a good yorker. The school now has a faculty f eight teachers, and has enrolled this assion up to date, 193 students, and bey continue to come. The school Is nder military discipline, and Prof. V. Z. McGhee, a graduate of the CIta. el, is in charge of the military com any. A commercial department has scently been added, and they now ~ach book-keeping, shorthand, tele raphy, typewriting, and everything sually taught in a first class business >llege. We enjoy reading The Herald and fews every week. Success to you. P.