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CORPORATION UK SUNDS. Hl I* It F MF < OI KT OF *? M M l> ST MHH l N IMMol SLl I P llol Us i \W. I* I .i\ ..it < ???? ration an.I N. Prop? erty.?Opinion, DelKcrcd l?y Jus thv Pay. fsVfssl Into Detail to Meet Objection United \guliiHl l*rovi?ion ?Itcai I ?t.iio Trust* Mono I \ ? Mtpl Washing" n. March 13.?In a unani? mous opinn.n the supreme court of the Pnited States today held th?t UiC corporation t*\ provision's of the Psyne-Aldrlon tariff act are consti? tutional. Thus ended a controvert waged *almost continuously since Pr?sident Taft first suggested their enactment 'to congress. The opinion was annou'M . .1 by Justice Pay. win was appoint. I r.. tit-' s ipreine court bench from Ohio in 1?03. U was an e labors'* treatment of the subject, containing approximately 10.000 word*. About half an hour was spent by the Ju.'ttc? .rally explaining to the bar the position of the court, the printed pplnlon being used as a basis for the remarks. The justice Ars*-! determined that th?? i v \n,i t what it claimed to be in the*act. namely, <\nd excise tax on the doing of corronte business, and not a i tag on the ownership of property. With that point decided the Justice took, up at more or less length th?* various objections urged against the tax as an excise tax and disposed of ;h-m to the satisfaction of th? court. Finally he interpreted the law so as to apply to real estate companies and the so-called public service corpora Ions, but not to "real estate tru?:?." The opinion predicates that the "tax ie imp ?sed not upon the fran? chise of th* corporation Irrespective of their use 'n bus ess. nor np?n the property of the corporation, but upon the doing of corporate or Insurance hfjslneas and a*Mb reroe to the car? rying on thereof, in a sum .?quivalent to 1 per cent, of the the entire net in? come over and above $5.000 received from all source during the year; that is, when Imposed in this manner It la a tax upon the doing of business with th?- ad . antages whlc | Inhere In the peosdlarlties of corporate or Joint stock organization of the character described. A3 the latter organiza? tion-* share many benefits of corpor? ations It may oe recognized generally as tax on doPig of business in cor? porate capacity." 'Vt* view of the menaure of the tax Uf*STr?Mit<thened w he a we note that as in organisations under the laws of foreign country* the amount of net Income over and abo\M $5,000 in? cludes that received from business transaction* and capital invested in Alaska and District ?f Columbia." Answering tho various objections raised against the tax. Justice l?.y first took up the contention that it was a direct tax and. unconstltut I -pal for the same reason that the famous Income t*x law was u??? I ired uncon? stitutional Ii. |*S*V He pointed out that the Income tax was held to be direct because Imposed upon prop? erty." "In the present case." said Justice Day. "the tax Is not payable unless there is a carrying on or doing of business In the designated capacity, and this Is maJe the occasion for the tax, measured by the standard pre? scribed." Justice Day next took up the ob? jection that the provisions In ques? tion levied a tax upon the exclusive right of a State to grant corporate franchises In th.-\t it taxed franchises, wht' h are the creation of a State in Its sovereign right and authority. "Wf think. 1 says the opinion, "It ts the result of the cases heretofore decided In thl* court, that such busi? ness activities, though exercised ''be? cause of sta? ." d franchises, are not beyond the taxing power of the l.'nlted States. it was intended that It should be with? in in the power or individuals acting un? der Stute authority to thus impair and limit th e ertion of authority which ?nu\ I ? . sx? atlal !<- national ex late nee." /??Use Pay next addressed him m If to the objection that the tax w... m unequal and arbltrarv. "Tr* thin* tnancV' said ho, "ts not th* no r" dealing In merchandise, in which the UStUUl transactions m-v 1. ?b?? sann . urhotnsf sanduetcd by ladt? Ntduals or < - rporatloiis, hut IhC t;n Is laid upon ?h" pri\lbge> which o\ f ist In conducting euslnsss with lh< Mtrnntnges wh?h inhere In the eoi porste c.ip.K ..r tho i - Red und w Mch are not enjoyed l?J private flrrt*** or lndi\ IdUUh "These nermstages are obs/toua and han |sd to the forasatlon of sucli comi> r11? s In w arl\ ill I ran? h? ? of trade. The continuity of the bjsl ness with'Op Interrupt Ins hy death of gsnsatu^tesa, Um itnnsf r sf pro peri Interr** t>v th" imp" '" of shai of stock. ?he H pantMC' S of hlismt controlled arid mana'ted b'v OUfpSfUte dire, tor*, the tp tieraI absein-*? of In? dividual sbllllv. these and other It i -n not he supposed that thing* inhere in the advantages of business thus conducted which do not c\ist when the same business is con? ducted by private individuals or part? nerships.'' Measure ment of the tax by the net I in< ome from all sources, according t? tiie opinion, is not so unequal and ar? bitrary to the outside of the authority of tie- taxing power: W. gsttH I .t forgot that the right to select th Tueasure and ObJeCtl of taxation AOYOlVSt OH the OOngrOM and not on the courts, and such selections arc valid Billon constitutional limita? tions at e o\, I -stepped." Th. court was able to find no such ' violation of constitutional limitations. With regard to real estate compa? nies the Justice said ? Wa think it elans lhal oorporatloni, >i ganlicd Jfor the purpose of d ling bnalnsas aid actually engaged in such .i tlvitles as leasing property, OOl ie< ting ion's, mann ging oAot i?uiid- j mcs, making Inveatmeal of profita or i ?mg or - lands and collecting roy- \ alties. managing wharves, dividing! protits, and in some cases Investing the surplus, arc engaged in doing business within the moaning of the statute and. in the capacity necessary |S make met! organization, subject to the law." flit court held that It was not part ..f the essential government func? tions of a State to provide means of transpiration' supply artificial light, water and the like. Therefore, It was determined that the Coney Island & Brooklyn Railroad com puny, and the Interborough Rapid Tran. It of New V >rk are subject to the tax*. After dealing at length with nu? merous Other objection to the law, Justice Day came to the attack upon It baeed on the so-called publicity fea? ture.! of the provish ns which require certain returns to be made to the gov? ernment as an aid In the assessment of a tax. "The tax being) as we have held," eald the Justice, ? within the legitimate powers of congress, it is for that body to determine what means are appro? priate and adapted to the purpose of making the laws effectual." The opinion tcus summarized covers IT? of the IS cases In which the constitutionality of the tax was ?sentn d. Th-- non-applicahlllty of the act of real estate "trusts" was de? cided in the other thro- cases. In these eases the law was held lnan pllcahle to the dishing Heal Estate truat of Doston on the ground that the trusts were not organized under the statutes of the State or of the United State? but existed merely un der the common law. The Minneapo? lis Syndicate was held not liable to the tax. because the real estate which It held before consolidation l ;nl gone out oi Its control and there? fore the syndicate was "not doing business within the meaning of the law." ' Ha* Millions of Friend*. How would you like to number your friends by millions a* Hueklen's Arni? ca Salve does? Its astounding cures In the past forty years made them. It's the best Balve In the world for sores, ulcers, eczema, burns, bolls, scalds, cuts, corns, sore eyes, sprains, swellings, bruises, old sores. Has no equal for piles. 25c at Sibert's Drug Store. w. o. W, to QIUUBNVILLK. Mountain City Geh* Next Meeting? Delegate* to Head Camp. Columbia, Mart h 15.?The Wood? men of the World today selected Greenville as the next meeting place. The fo||(,win:,' representatives will go from the South Carolina State Camp to the load i.amp 1 l Rochester: Messrs. w. H. Cobb, oi Columbia; It. H. Peteraon, f tpartaaburg; J. a. Cook, of Anderson and L, I. Parrott, of Bnmter. Kills a Murderer. A merciless murderer la appendl cht* with many victims, but Dr. King's New Life Pills kill it by preventure. They gently stimulate stomach, liver ;md bowela, preventing that clogging that Invites appendicitis, curing con? stipation, headaehe, blllonaneaa, ohtlle. IIa el Mbert'i i?ru>? store. <;..\. Bleues win call a meeting of the Iruataei oi the state negro col? lege to elect the nttCOOSBOf of Presi? dent Tin.*. K, Miller. I >" you know that of all the minor ailments c dds are by far the most dmg.-rous.' It 1m not the Sold Itself that you need fonF, but the serious diseases that It often had* t ?. Most of theea arc known as germ disease*. Pneumonia and eonaumptlon are among them, why nol take Cham? perlnhVi Congh Remedy snd eure your i old while you can? For sale by all dealer*. Tin Charit Ion Ik M, <'? A, ram ? pulgn rommltiet on Tuesday rnlsed 111,834 for s i Francs Xavlrr In? ' llrmary. \ special Mi de ine for Kidnt ? \nil? menu. Ml I' ? i'b r ' p r?p|e ha\ 6 found In Foley'j Ki-iie v Itnniedy s quick relief snd permaneni benefit from kidney and bladder ailments a id f?om noylng urinary h'regularities due to advancing years Isaac N. K*g?w, Farmer, Mo., aayi "Foley'j Kidney Remedy slfacted a oomplets eure In mj snse and i want otheri to know of it " w. w. ilbcrt, it* INSTRUCTIONS FOR USING IN FIELD AND GARDEN, May Be Uaed singly or in Combine llofj wlUi Other Fertilisers, on i ruck or General Field Corps, and as Top Dressing for Gram Lands and lawrng?Method of Mixing nnd Application Thoroughly l.vplained. Columbia, March 13.?In view of ths requests that have been received as to the question of when and how to apply cotton .seed meal for fer? tilising purpose B, instructions have ben issued showing the method to employ in various cases and on the several crops, it may be used singly or in combination with other fertilis? ers applied under the drill row used SI a side application and to a limited cxt? nt as a top dressing, it Is equal? ly useful on truck garden or general held (fops. As a top dressing for mass lands and lawns Its value has been fully demonstrated/ it may thereft re be regarded as b general Utility source Of nitrogen and while ROI SQ t'i? h R| a carrier Of this ele? ment of plant food as the material derived from other sources, it has the advantage of supplying this eh ment in a sufficiently quickly available form to meet the needs of the great ma >r!ty of our cultivated crops and forms one Of the most desirable bases for a fertilizer formula which has yet bei n discovered. This is in a measure due to its finely pulverized condition, its freedom from moisture and the fact that when mixed with most carriers of phosphorus and pot? ash it does not readily react* Being an organic material It readily under? goes fermentation and therefore yields up its nitorgen as rapidly as most field crops require it. From 300 to 70a pounds of cotton Seed meal may be mixed with each ton ff fertilizer advantageously, the amount varying according to the per cent of nitrogen which It Is desired to secure in the formula to be used Under the drill row and experience has demonstrated that this Is one of the most satisfactory ways in which to apply nitrogen to a growing crop. If the lands in this State were richer in vegetable matter and more thor? oughly prepared it Is possible that broadcasted ferti'izer would more frequently demonstrate Its value. The exact method of applying a fertiliser has much to do with the re? sults obtained. Cotton seed meal should bo put under the drill row for cotton and It Is better if It can he put In the soli one week to ten days before planting the crop. It is bast where high grade fertilizers arc used to mix well with Ihe subsoil. A hull tongue may be used for this pur? pose. The bed for the cotton may then be made. For corn the fertilizer may be applied at the time of planting. It Should bo put In relatively deep, haw ever, and it is desirable that the fer? tilizer be kept from coming in direct contact with the seed, for occasionally this may interfere with germination. When a fertiliser containing cotton soed meal as its chief source of ni? trogen is used under the drill row it may often be desirable to !rcrease the amount of this element, which is accomplished by top dressing tho crop at an appropriate time with ni? trate of soda or sulphate of ammo? nia. Fertilisers containing cotton seed meal may be used as side applica? tion to advantage provided the ap? plication is not made too late in the season. ? The following additional suggest? ions hnve been sent out to farmers In this State: "Probably 100 pounds is about the right amount to use as a side ap? plication, and it should be made about six weeks after plant1 ng, though sea? son and sol] will be determining fac? tors, and must be judged by each In? dividual for himself. "Cotton seed might occasionally be used for top drOSSlng purposes. The conditions which would warrant its us* in this matter are a season of an abundant rainfall whon thore is dan? ger of the more readily available ni? trate of soda being washed out of the land. If used as a top dress1 ng it sin idd be distrlbutt d al oad of the cultivator and incorporated in the soil is>i depth of two or- three Inches. In warm weather it will readily ferment ami while not supplying nitrogen so qulckl) as sonn- of the other mater iais mentioned, !l will serve the needs oi many crops In a favorable season h us< d a indicatt d. 11 v ?uld be a mitsak- t" sentter II on top of the ground as this Would limit in- trans? formation into a condition u.-? fui t.i plan??. Mixing a quantity of it with nitrate soda or filer quick acting plant stimulants for lop drei on. nan sometime-, be followed i" advantage through a n excessive amount of cotton seed i hould not he m d In I hi way, noi fot that matter i ny nitrogen ous material. "The combination of cotton sc*?d nu ai. pin sphntcs ami potash make* n desirable lop drei Inn for 'awns. The mixture should contain from two to three per cent of nitrogen, und should he applied at the rate \>f about 1,000 | pounds per acre, a.* compared with 600 to 600 pounds for general held crops. A Quick acting source of nitro? gen as a top dressing for lawns is not always essential in the South, where the season is very long. A Combination such as has been sug? gested win also he found useful to use around trees and Shrubs, the growth of which it is desired to stimulate. Prom one to five pounds may be used for this purpose, depending on the si/.e of tree and vigor of growth. Many imagine that only the quick acting formi of fertilizer should be used for this purpose, hut that does not nec? essarily follow, since a tree begins growth early in the season and decs not shed its leaves until late in the fall. During the greater part Of that period it is assimilating food, and it is better to use a material which will tend to supply the need? of the tree for a longer period of time than to use something Which gives quick stimulation, and falls to Supply the needs of growth for uni? form th volopment later in the sea? son. "These suggestions should not had any to draw false conclusions con? cerning the use Of COttOn BOed meal, for like all other materials, it has cer? tain limitations, hut the fact that large quantities of it are still ?hiped out of the State, and allowed to go < broad, Indicates that its full values f >r feed and fertilizer Is not yet ap? preciated as it should be, and it will always be proper to emphasize its vir? tues as strongly as a conservative statement o fthe case will permit until its full value is as completely realized by the men who are respon* sible for its production as it should be." FOUND NOT GITLTY OF BIGAMY. Judge Watts Holds Second Marriage in Another State is Not Bigamy in Tills State. Laurens, March 15.? In the court of general sessions here today Judge Watts made a ruling in an alleged bigamy case, in which some fine dis? tinctions are involved as to marriage In South Carolina and other States. Judge Watts held that when a mar? ried man in South Carolina contracted marriage in another State and after? wards brought his second wife back to this State while his first wife is yet living does not constitute the crime of bigamy against South Carolina, but against the State in which the second marriage was entered into, hence the courts of this State had no jurisdic \ tlon in the case. The cans under consideration today was that against T. S. Johnson, charged with bigamy, Mrs. Susie Johnson, alleged wife No, 1, having brough* the prosecutiop. She swore that she was married to Johnson at Union 14 years ago, and that he de? serted her two years ago and a few months afterward married a girl at Columbus, Ga. In December wife No. 1 found her husband living at Laurens mill with another woraan, Whom he claimed was his lawful wife. Johnson was arrested on the charge of bigamy at the instance of Mrs. Johnson the llrst. The defendant denied that he was ever married to the Union county wo? man, but admitted that he lived with her a number of years in this State. On motion of defendant's attorneys, Judge Watts directed a verdict of "not guilty." Solicitor Cooper argued that inas? much as Johnson and wife No. 2 had lived together in South Carolina as man and wife, the laws of tha State had been violated. The court held further that the second agreement of marriage had nut been made in South Carolina and therefore the crime of bigamy was ntd against tl Is State. However, Judge Watts suggested that B statutory ( barge could bo brought to fit this particular cas . As a true bill on this charge had al? ready been presented at the instance of the solicitor, Johnson will be placed oa trial again tomorrow. Foley Kidney Pills Neutralise and remove the pois? ons that cause backache, rheumatism, nervousness and all kidney and blad? der Irregularities. They build up and restor? the nature' action of these vital organs. W. W. Blbert. A dwelling owned hy Mrs. Mary B, Hodge of Ah.du was burned Sunday night. J, Mack Bagnal who occupied the house narrowly escaped being burned lo death. Warning to Itailrond Men. [400k out for the severe and even dangerous kidney and binder trou b|e resulting from years nf railroad? ing, Ceo. i:. Bell, 639 Third street, I'orl Wayne, Ind., was many years a conductor on the Nlck< I Plate, I lo [pays 'Twenty years of railroading I, f\ my kidneys in terrible condition. There was n clntlnual pain across my hack and hips and my kidneys gave j me much distress, and the action of luv bladder was frequenl and most painful. I gv?l u Bupply of Foley Ki i n< v Pills and the tu st bottle made i wonderful Improvement and four bot? tles cured on; completely, Since be? ing cured I have recommended Fol^y Kidney pills to many of mv railroad h lends." W, W. Blbert. YOUR BANK ACCOUNT; OUR DESIRE. Your Satisfaction ; Our Pleasure Your Need; Ours to Supply Let's Talk it Over Capital $50,000 THE PEOPLE'S BANK. 12 W. Liberty St. S u mte r, S. (2. LIME, CEMENT, ffiR&*?m Hay Grain --i( e'iour- v ,,T |;r-?n Mixed Oow :nid Dhicl en Kced, Horses, Mules. 5??5?ie*' :1,M No Order Too Larj?o Or Too Kmoll Booth-Harby Live Slock Co. SUMTER, SOUTH CAROLIN V R. Ii. BELSER. l.::\l sT FIELD, "Attractive Propositions" Am offering two attractive luts near in un Callioun St. at reason? able prices. This street is now being clayed, i nd one of the wides. and best shaded streets of the city. The property on this street it going to increase in value. You can not get \ ei >ts than these. Am offering also some choice business pro ? r v that will pay a fair interest on the investment and enhance i.i value. No better in? vestment than this class of property is to be found. N. B.? I have associated with myself in the real estate business, Mr. Ernest Field, formerly of Charlotte, N. C, and we are now pre? pared to handle real estate of every description. DF\ f\ i a money invested in II II j% I a aw I1** real estate mort? IS icninnr i n i^hes t et me invest D R died. real estate VI |1 11H I V H I i \\ your iole money at loans neuotia1 ed. *| |J 1) 1U UI UU ? ^ ^ ?^ ^ 26 1-2 N. Main St. REAL ESTATE BROKERS Phone 404. SUMTER, S. C. sells LANDS WHERE FARMING pays. CCOUNT BEACON LIGHT T WILL GUIDE YOU THROUGH riNANOAi S IN the year 1626 PETER MINUJT bought the whole island on which New York City?now worth tour thousand mil? lion dollars?is built. He paid S24 for the island. Had he put out that $24 at 4 per cent compound interest in 1626 it would now amount to as much as the present value of New York City. Make OUR Hank YOUR Hank. We pay liberal interest consistent with safety 4<?. Fir^l National Bank, SUMTER, S. C. Seed Potatoes! Seed Potatoes! Strauss' Satisfactory Selling Seed Potatoes Makes for Good Results?Big Yields. EARLY ROSE, IRISH COBLER ANI) BLISS Direct from Maine. I?11 \ Your SwpoI Potatoes From A. A. Strauss & Co. I'IKiM HI 2(? N. Main Si re< I Suntter. S C, sim:ciai \ i 1? n noN to m mi. v>it m.its.