The watchman and southron. (Sumter, S.C.) 1881-1930, May 22, 1895, Image 3

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Telegraphic Briefs. May 15. Three thousand people attended the interstate drill at Memphis yes? terday. There were three contests. The twenty-fifth bi-ennial session of the Order ot Railway Conductors opened in Atlanta yesterday, with more than two thousand delegates present. The proceedings were pre? liminary only. The Navy Department bas given ont a statement about the case of Admiral Meade, whom the President designed to hold to account for an interview io the New York Tribune, criticising tbe department. The statement contains nothing of impor? tance, except that tbe department finds itself unable to get evidence against Meade. It is announced that the free silvea Democrats of Illinois, controlling the party machinery, purpose to read ont of the party every man who does not subscribe to their views. The mana? gers intend, if possible, to send a solid free-silver delegation to the na? tional convention. The Carnegie Steel Company of Pittsburg, Pa., has announced an ad? visee of 10 per cent in wages, com? mencing Jane 1. The derailment of a train on the St Louis and Hannibal railroad yester? day morning caused the death of one person and the injury of twenty-three others. The committee on arrangements for the "Sound Currency1' meeting in Memphis give a list of forty-seven cities thal will be represented. It includes Colombia and Charleston. Captain General Martinez Campos arrived ai Havana from Santiago De Cuba ai 1.30 o'clock yesterday after? noon. The mountains of Upper Georgia and til? State were covered with snow yesterday morning. Bich ard Lowry, a negro convict on W. 0. Hammond's farm in Anderson County, was killed yesterday while atiemptiog to escape. Eight dwelling bouses and stores were burned in Varaville last night. Loss $25,000. Dr. Samuel P. Schwing, who killed Dr. Emile flirart on Sunday, May 5, for intimacy with Mrs. Schwing, was discharged by the city recorder yes? terday. May 16. The property of the Pennsylvania Steel Company was sold for $2,000, 000 yesterday. The torpedo boat Cashing left Washington for Key West yesterday. An attempt will be made to make the passage by the inland route ; that is by way of the sounds and inlets that skirt the Atlantic coast A dispatch from St. Petersburg says that Russia will occupy certain ports in Corea until the conditions she bas imposed upon Japan shall have been satisfied. Tbe New York police reorganiza? tion bill waa lost in the Senate yes? terday by a vote of ayes ?6, nays 16. A motion to reconsider failed on a like vote, and the bill was killed. The Bed Mee of Georgia laid the corner stone of an orphan's home at Austell yesterday. Connecticut has appropriated $7, 000 for an exhibit at the Atlanta Ex? position. The redaction of the capital stock of the Southern Cotton Oil Company to $2,000,000 will soon be effected. A dividend is expected in June. The Pope has forbidden Catholics taking part in the Italian election. After enumerating his reasons for the prohibition. His Holiness concludes by reminding the faithful that he is still kept a prisoner in the Vatican by the Italian government. A movement is on foot in Virginia to call a Constitutional Convention. Mr. Louis Dornock and Miss Mar? garet Gore, an eloping couple of Quincy, Fla., interrupted the coro? ner while holding an inquest, and were married. The inquest then proceeded. The Legislature of Florida has passed a modified Australian ballot law to take tbe place of the eight ballot box measure which has hereto? fore obtained in that State. The bill only requires the signature of Gov. Mitchell to become a law. The House passed a measure to prevent fraud at party primaries. May 17. The bill now before the Florida j Legislature imposing a special tas on bicycles is arousing great indignation among Florida wheelmen. Tbe Japanese legation has received a brief telegram which states that the complications with the European powers have been so adjusted as to leave no reason to doubt that a further conflict in the East will be avoided. There was another heavy frost throughout the western portion of Michigan Wednesday night In Kent and Ottawa counties, early straw? berries and grapes are ruined and other small fruits damaged. Grand Traverse county reports all small frui<s wiped oat. In Muskegoo county strawberries and cherries are badly damaged and 800 acres of peppermint in Moorland township are ruined. The fruit crop io Genessee county is completely destroy? ed and Hillsdale county fruit is badly damaged. Secretary Herbert says that wheo Admiral Meade'd request for detach? ment from the North Atlantic ?ju.idron was received Uft wet-k. it was coupled with a request to be be retired Juue 20. aod for permission to go abroad. The entire request was promptly grant ed. When, however, the interview with Admiral Meade appeared in the newspapers and the department had a?ked Admiral Meade whether it was authorizer and had received his non? committal reply, it was decided on Saturday that subsequent proceedings might render bis presence in this conn* try necessary and the permission ex? tended to bim to go abroad was re? voked. Beyond that nothiog bas been done to date. State Senators Coggeshall, Robert j son and Raines, of New York, who I were charged with bribery have been j exonerated. It wa9 stated in the German Reich? stag yesterday that the Baltic-North sea Canal would be completed to its j full depth by July 1st. Tbe American Iron Works, of Pittsburg, Pa., baye advanced the wages of skilled workmen 10 pet cent. More than 400 men are benefited. The General Assembly, of the Southern Presbyterian Church met at II o'clock yesterday, lo Dallas, Texas. Dr. Chas. R. Bempbill, of Louisville, Ky., was elected moderator. Sait bas been commenced in the U. .g Circuit Court of Northern Georgia for tbe foreclosure of the second mor? tage bonds of the Georgia Pacifie Rail? road. Trouble bas again broken out be? tween tbs white and colored longshore? men in New Orleans. A fight between Superintendent of Education S h ea tee aUd State Senator Reeves, occurred io the Florida Sute House yesterday? Russia is preparing to build railways to connect with the Great Indian Rail? way so that it will be possible to throw large bodies ol troops into lodia on short notice. The directors of the Atlanta Exposi? tion have decided to have a live stock show during the Exposition. Only registered stock will be admitted. Fifteen suits bave been entered against tbe City of Cbieago by indi? viduals and railroads for damages sus? tained daring the strike of the Ameri? can Railway Union. The Southern Railway Passenger Station at Charlotte, N. C., was burned yesterday. Albert E. Simpson, a white man was tried for murder at the recent term of court rn Georgetown aod found not guilty. The homicide was committed thirteen years ago. May 18. Cliff Baxter and Andrew Campbell were killed by an explosion of a blast in a mine at Duck town, Tenn. The Wilmington, N. C., produce exchange, yesterday adopted resolu? tions Savoring sound money, and de? cided to send delegates to the Memphis Convention. Dwyer and Croker bave dissolved their co-partnership for racing pur? poses. A report has been sent out from Key West that a filibustering expedition left that place for Cnba. A Louisville, Ky., dispatch says : The grand jury bas finally decided to investigate tbe killing of Arch Dixoo Brown and Mrs. Gordon by ber hus? band, Fulton Gordon. To-day the jury ordered all the witnesses who figured io the case during the examina? tion in the city court to be summoned to appear in the jury room next Friday morning. It was generally believed about the courts this afternoon that there would not be ?ny indictment. Gov. Evans and Adjutant General Watts are at Wrigbtsville Sound, N. C. Henry Bier, a well known New Orleans broker has been convicted of perjury. May 20. AD eighty thousand dollar fire occur? red ia Gate City, a suburb of Birming? ham, Ala , yesterday morning. Ao unknown man was horned to death. William Goodman fatally shot Nicho? las Cottorin Augusta, Ga., yesterday. An earthquake, more violent than any that have visited the city since 1445, occcurred in Florence, Italy, on Satur? day night. Three thousand houses were damaged, four persons killed out? right and many wounded. I A few days ago, Henry Cooley of Middlesboro, Ky., eloped with Sallie Daios, the two crossing over into West j Virginia, where they were married. I Miss Daine' brothers had long opposed I the suit of Cooley, and when they learn- j i ed ot* the elopement, they declared their ! intention of killing their sister's hus- j band. Marshall Cooley, a brother of Henry, intercepted the newly married i couple at Pound Gap. five miles from \ Middlesboro and warned them of the fate in ?tore for them. While they i were deliberating the best course to pursue, the Dains brothers came up and 1 a fi?ht instantly ensued. Marshall Cooley and George Dains were kilie'i ; outright. Henry and his brother es- j caped iojujy. fid. Bates, a white man got drunk | and weot to sleep on the railroad track ''? near Spartanburg, with the usual re? sult. The Japanese Army is being with? drawn from Corea aod Manchuria A drummer who travels for one of the largest whiskey houses io the South, has paid that wheo he returned home he was going to advise his house to make claim? against the expr?s? com? pany and raihoads for ail the wh^k-y they have lost in their bands since the dispensary law went into effect, and if the claims were not paid the best legal talent in the State would be em? ployed and suit for damages would he instituted. Three negroes were lynohed in La Fayette County, Fla., last week? The coal miners are still giving trou? ble in the Pocahontas region. Fifteen thousand persons were ren? dered homeless by an extensive fire in Briest-Litovesky, Russia. Mr. W. G. Childs, of Columbia, accidently shot himself through the left arm oo Friday night, while attempting to catch a burglar, who had entered the boose. ? son of Supt. Neal of the Peni? tentiary had two fingers blown off by the explosion of a dynamite cartridge with which he was playing. Miss Mila Morrison, of Gainsville, Fla., aged 18 years, is dying of Hydrophobia. The Income Tax litigation has C03t the United States $100,000. The Presbyterian General Assem? bly spent yesterday transacting rou* tine business. William Austin was shot through the heart and instantly killed by Isaac Bently, near Penders |distil lery, just over the Pickeca line and . few miles above Greenville, late Satur* day evening. Austin was accused of having reported a blockade still to the revenue officers. Bentley was under the influence of whiskey when be did the shooting and is supposed to have been interested in the block? ade still. Both men are young farmers. Austin leaves a wife ana several children. The unveiling Ceremonies of the Confederate monument erected by the Ladies Memorial Association of Raleigh, N. C., yesterday brought together the largest crowd that ever assembled in North Carolina on any occasion. Tbe lowest estimate was 45,000. Speeches were made by Col. Samuel A. Ashe, Col. Alfred M. Waddell, ex-Gov. Thomas M. Holt, Col. W. H. Check, Gen. Bradley, T. Johnson, and Judge A. C. Avery. Admiral Meade Eetired. WASHINGTON, May 20.-Rear Ad? miral Meade was placed on the retired list of the navy to-day. Secretary Herbert recommended the retirement and the President endorsed theron as follows : Executive Mansion, May 20, 1895. "Tbe within recommendation is ap? proved and Rear Admiral Richard W. Meade is hereby retired from active service, pursuant to section 1,443 of the revised statutes. "The President regrets exceedingly that the loog active service of this offi? cer, so brilliant in its early stages and so marked by honorable incidents, should, at its dose, be tarnished by conduct at variance with a commend? able career aod inconsistent with the example which an officer of hts high rank should furnish of subordination aod submission to the restraints of wholesome discipline and manifest pro? priety. GBOVBB CLEVELAND." Before the Supreme Court. WASHINGTON, May 10.-After the Supreme Court had finally disposed of the income tax, it occupied an hour in the announcement of decisions in other cases, and the consideration of miscellaneous business presented to it. THE CASE OF CONSTABLE BEACH. Attorney General William A. Bar? ber, of South Carolina, made his ex? pected motion for leave to file a pe? tition for a writ of habeas corpus for the release of E C Beach, a con? stable of that State, who is in the custody of United States Marshal Hunter for contempt of Judge Simon ton's order, in seizing a shipment of whiskey made to J. G. Byrd, a resi? dent of Charleston, for his own use and consumption, in violation of Judge Simonton's injunction. Chief Justice Fuller informed Mr. Barber that the court could not under? take, at this advanced period of the term, to hear oral argument. The Attorney General responded that he understood that, and believed that briefs in the case would be filed within a week. Wheelmen in Charlotte. CHARLOTTE, N. C., May 20.-This was distinctly a Stearns day as I that wheel won three firsts, three seconds and three thirds out of a ' possible Qvo. Geo. Adams, of Jack- : sunville. Fla., won the Southern championship in 2:37. Against the urgent advice of hi^ physician, W. T. Allison, of Colum? bia, entered the quarter-mile and lost the race by ooh- a foot. Had his physical condition been all right re? sults would have been different. With a small handicap he held his own in the rive mile handicap, win? ning second time prize and running the fast Washington racer, Schade, off hi*3 fett, lt must be remembered [ that he did thus well as a sick man j and one unfit really for such a severe j strain. Income Tax Killed. Personal Property no More Subject than Real Estate. WASHINGTON, May 21.-The United States Supreme Court to-day decided the income tax to be unconstitutional, the court dividing as follows: Against the law-Chief Justice Fuller, Justices Field, Gray, Brewer and Shiras; for the law-Justices Harlan, Brown, Jackson and White. Chief Justice Fuller read the opinion of the court. The interest attaching to all pro? ceedings connected with the inoome tax case was again manifested this morn? ing, when the Supreme Court room was orowded under the belief that the final judgment of the court in the income tax oases would be announced. This interest was heightened by a know? ledge of the fact, circulated just a few moments before the court convened, that Associate Justice Jackson had re? turned to Washington and wonld sit on the bench while the opinion was be? ing delivered. This was altogether a surprise; aod bis coming had been so skillfully coocealed that his appear? ance was necessary to convince some people of its truth. He did not go home, as stated, bot spent the week in Philadelphia in consultation with a physician. In delivering the opinion in the in? come tax cases, Chief Justice Fuller said : "Wheeever this court is required to pass upon the validity of an act of Congress, as tested by the fundamental law enacted by the people, the duty imposed demands in its discharge the utmost deliberation and care, ind in' vokes the deepest sense of responsibil? ity. And this is especially so when the question involves the exercise of a great governmental power, and brings Lato consideration, as vitally affected by the decision, that complex cy stem of government so sagaciously framed to secure and perpetuate . 'an indestruot ible Union, composed of indestructible Sutes." "We have, therefore, with an anxious desire to omit nothing which might in any degree tend to elucidate the ques? tions submitted, and aided by further able arguments embodying the fruits of elaborate research, carefully re-exam? ined these cases with the result, that, while our former conclusions remain unchanged, their scope must be en? larged by the acceptance of their logi? cal consequences. "As heretofore stated, the Constitu? tion divided Federal taxation into two great classes, the class of direct taxes and the class of duties, imposts and ex? cises, and prescribed two rules which qualified the grant of power to each class. The power to lay direct taxes apportioned among the several States in proportion to their representation in the popular branch of Congress, a rep? resentation based on population as as? certained by the census, was plenary and absolute; but to iay direct taxes without apportionment was forbidden. The power to lay duties, imposts and exciseti wat; subject to the qualification that the imposition must be uniform throughout the United States. "Our previous decision was confined to the consideration of the validity of the tax on the inoome from real estate and on the income from municipal bonds. The question, thus limited, was whet bethel snob taxation was direct or not, in the meaning of the Constitution and the court went no further, as to tbe tax on the income from real estate, than to hold that it fell within the same class as the source whence the income was derived-that is, tbat a tax .upon the realty and a tax upon the receipts therefrom were alike di? rect, while as to the income from mu? nicipal bonds, that could not be taxed, becaseo of waot of power to tax the source, and no reference was made to the nature of tbe tax as being direct or indirect. '.We are now permitted to broaden the field of inquiry and to determine to which of the two great classes a tax upon a person's entire income, whether derived from rents or products, or otherwise, of real estate or from bonds, stocks or other forms of personal prop? erty belongs; and we are nuable to conclude that the enforced subtraction from the yield of all the owner's real or personal property, in the manner described, is so different from a tax upon the property itself that it is not a direot, but an indirect tax, in the meaniog of the Constitution. "The Constitution prohibits a,ny direct tax, unless in proportion to numbers as ascertained by tbe census; and in the j light of the circumstances to which we have referred, is it not an evasion of that prohibition to hold that a general unapportioned tax imposed upon all property owners as a body for or in re? spect of their property is not direct in the meaning of the Constitution, but confirnd to the income thereform. " , find it impossible to bold that a j fundamental requisition, deemed so im- ? portant as to bo enforced by two pro- ; visions, one affirmative and one nrjja- ; rive, can be refined away by forced dis- ; tinctions between that which gives value to property and the property it- j self. "Nor cao wc perceive any ground why the paine reasoning does not apply to capital in personalty held for the j purpose of income, ordinarily yielding i income, and to the income therefrom, j Ail the real estate of the oountry and j all its invested personal property are open to the direct, operation of tne tax- j ing power, if an apportionment be made according to the Constitution. The Coo- ' ?titution does Dot say that no direct .az shall be laid by apportionment on auy uther property than land On tbe contrary, it forbids all unapportioned direct raxes; and we koow of DO war? rant for excepting persoDal poperty from the exercise of the power, or any reason why an apportioned direct tax j cannot be laid and assessed, as Mr. Gallatin said io hts report when Secre? tary of the Treasury in 1812, 'apon the same objects of taxation on which the direct taxes levied under the authority of the Stat? are laid and assessed.' "The stress of the argument is thrown, however, on the assertion that an income tax is not a property tax at all, that h is not a real estate tax, or a crop tar, or bond tax ; that it is an assessment upon the taxpayer on ac? count of bis money-spending power as shown by his revenue for the year pre? ceding the assessment ; that rents re? ceived, crops harvested, interest col? lected, have lost all connecotion with their origil), and, although once not taxable, hbve become transmuted in thei:* new form, into taxable subject matter ; in other words, that income is taxable, irrespective of the source from whence it is dHved. "If it were not for the fact that there bad been no income tax law such as this at the time the Constitution was framed and adopted, it would not be of controlling importance. A direct tax cannot be taken oat of the constitu? tions,! rcle because the particular tax did not ex;',st at the time the rale was prescribed. "We are not here concerned with the question whether aa income tax be or be not desirable, nor whether such a tax would enable the government to di? minish taxes on consumption and duties on imports and to ester upon what may be believed to be a reform of ita fiscal and commercial system. Questions of that character belong to tho controver? sies of political parties, and cannot be settled by judicial d?cision. Io these eases, our province is to determine whether tbir income tax on the revenue from property does or doss not belong to the olas? of direot taxes. -'According to tba census, the trae valuation of real and personal property io the United States io 1890 was $65, 037,091,197, of which r ?ai estate with improvements thereon made ap $39, 541,544,333. Of coarse from tho lat? ter most be deducted in applying these sections, all unproductive property and all property whose net yield does not exceed $4,000, bat even with sacb deductions, i t is evident that the income from realty formed a vital part of the scheme for taxation embodied therein. If that oe stricken oat, and also the in? come from all invested personal pro? perty, bonds, stocks, investments cf all kinds, it is obvious that by far the larg? est part of the anticipated revenue would be eliminated and this would leave the burden of the tax to be borne by professions, trades, employments, or vocations and in that way what was in? tended as a tax on capital would remain in substance a tax on occupations and labor. We cannot believe that such was the intention of Congress. "Our conclusions may, therefore, be summed up as follows : ..First-We adhere to the opinion already announced, that taxes on real estate being indisputably direct taxes, taxes on the rents or income of real es? tate are equally direct taxes. "Second-We are of opinion that taxes on personal property or on the income of personal property are likewise direct taxes. "Third-The iax imposed by sec? tions 27 to 37, inclusive, of the act of 1894, so far as it falls on tie income of real estate and of personal property, being a direct tas: within the meaning of the Constitution, and therefore un? constitutional and void because not ap? portioned according to representation, although constituting one entire scheme of taxation, are necessarily invalid. "The deoroes hereinbefore eotered in this court will be vacated; the decrees below will bo reversed and the cases remanded, with iostructioos to grant the relief prayed." Separate opinions were read by each of the dissenting justices, beginning with Justice Harlan. Justice Jackson was the second to read his dissent. He concluded at 2:30 p. m., and went immediately to bis hotel, feeling quite exhausted from bis long stay in :he court room. He left Washington this afternoon, presumably for Philadelphia for further treatment by Dr. Pepper. Justice Jackson was followed by Jus? tice Brown Justice White read the last opinion in the case, stating nineteen different points upon wbich he rested his adher? ence to the views hitherto expressed by bim in opposition to the judgment of the court. Liverpool Cotton Figures. LIVERPOOL, May 17.-The follow? ing are the weekly cotton statistics ; Total sales of the week 48,000, American 47,000 ; trade takings, including foi warded from ships' side 58,000; actual export 7,000 ; total import 06,000. American 57,000 ; total stock 1,681,000, American! 1,570,000; total afloat 104,000,; American 88,000 ; speculators took j 700 : exporters took 2.400 Pulmonary consumption, in its early stapes may be checked ?>y the u?e of Ay er's Cherry Pectoral. It stops the distressing cough, soothes irritation of Oje throat and lun??, ; and induces runch-needpd repose. Hundreds j have testified lo the remarkable virtHee of this preparation. Typ?writer supplies at H. G. Gateen k Go's, Liberty s?-eet. Confederate Encampment. HOUSTON, TEX , May 20 -The en? campment feature precedit.'^ r*?e Con? federate Re-uuion opened ihia morning. The twenty companies of Texas volun? teer guards in camp aggregate 1,000 troops. A grand military street pa? rade intended for 10 o'clock this morn? ing was postponed till the afternoon by a heavy rain. Gov. Culberson and staff arrived last night. Other dis? tinguished visitors now present are Gen? eral Stewart, commander of the Mary? land division of veterans, Major Gen? eral Ed Reedy, Oklahoma division and General Lse of Mississippi, Governor Torney of Tennessee, Major General Schofield. General Gordon and Miss Winnie Davis are expected Wednesday when the re-union will formally open. A large detachment of United States troops are also in camp. About 5,000 visitors, including veterans and military have so far been located. The city is elaborately decorated and the streets are thronged with strangers, despite the rain. A contingent of Tex? as editors here from the annual meeting at Waco was entertained at a banquet this afternoon, presided over by Con? gressman Hutoheson. The drilling of the State troops commences this eve uing at Camp Culberson, elaborate programmes having been prepared for each day at the campground and entertainments at the Auditorium at night. Core For Headache. As a remedy for all forms of Headache Electrio Bitters has proved to be the very best. It effects a permanent core an! the most dreaded habitual sick headaches yield to its influence. We urge all who are afflicted to procure a bottle, and give this remedy a fair trial. In cases of habitual constipatioa Electric Bitters cores by giving the needed tone to the bowels, and few cases long resist tho ase of this {medicine. Try it once. Large bottles caiy Fifty cents at J. F. W. DeLorme's Drag Store. 2. tmmmi????K?imi?mimmmimmmm???mmm^mammm^m Chronic Nervousness Could Not Sleep, Nervous Headaches. Gentlemen:-I have been taking your Restorative INervine for the past three months and I cannot say enough in its praise. It has Saved Hy Life, ?or I had almost given up hope of ever beinjr well again. I was a chronic sufferer from nervousness and could not sleep. I was also troubled with nervous headache, and had tried doctors in vaia, until I used your Iservine. Yours truly. MKS. M. WOOD. Ringwood, Iii. Dr. Miles' Nervine Cures. Dr. Miles' Nervine is sold on a positive Saran tee that the first bottle will De ne fit. 1 druggists sell it at SI, 6 bottles for $5, or it will be sent, prepaid, on receipt of price hy the Dr. Miles* Medical Co., Elkhart, Ind. For sale by Dr. A. J. China, Sumter. S. C. 1 WHITE Hil, Fire Insurance Agency, ESTABLISHED 1866. Represent, among other Companies : LIVERPOOL k LONDON k GLOBE, NORTH BRITISH & MERCANTILE, HOME, of New York. UNDER WRITERS' AGENCY. N. Y. LANCASTER INSURANCE CO. Capital represented $75,000,000. Feb. 28. MONEY LOA.VKDT Do you want to borrow money on equita? ble terms? Do you desire to pay off a mortgage and re-borrow the money at 5 per cent, interest annually ? Would you care to be so situated that you could reduce the mortgage agaiost your home by paying off a small amount monthly and at the end of each year receive credit for all paid? With interest being charged only on remaining portion of loan. Would you like to buy your family a borne? If eo read the following : I represent a Company that has embodied in its pinn all the features enumerated above and many more. Can you see ?ny reason why you should pay a large interest tor money when you bav? good security ? Can you present any good reason whj it is not HS weil to receive profits yearly as to wait from 7 to 10 years as one does in rosny of the Associations? Is not the reduction of interest yearly better than waiting roany jetrs ?or profit?? Borrowers under the pian represented by me assume absolutely no risk as every dollar paid on ?be loan is credited on the mortgage, thereby reducing it in :TO ponion to the amount pniii. Building Association? have benefitied hundreds of thousands, so did the old cus that were propelled by horses. Our pian is as far superior to Building Associations as the trolley cars are to the old antiquated horse car system. My time is roo much occupied to answer questions for the curios, but those seeking information for the betterment of their condition will receive full information promptly. We offer an investment to ihose who have a smail amount to save monthly that has no superior as to safety and seldom equaled for profits. Call or write. HENRY L. 13. WELLS, Jan 30. Attorney, Sumter, C. H. S. C.