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THE FREE PRESS.
Professional Oardg.
JAMES B. CONYERS,
A T TORNEY - A. T -LAW
AND
Notary Public,
i vutesvillk, : : : : Georgia.
(Office: Bank block, up-stairs.)
\\r JLL PRACTICE IN THE COURTS OF
\ \ the C herokee and adjoining circuits.
Prompt attention given to all business. Col
lections made a june29- ly
K, B. TKIFFI, J. M. NEEL.
TItIPPE & NEEL,
A CT O RNEYS-A r l' -LA AV ,
< AUTERSVILLE, GA.
\ \ ' ILL PRACTICE IN ALL THE COURTS,
\\ both State and Federal, except Bartow
•uimtv criminal court. J. M. Neel alone will
practice in said last mentioned court. Office in
northeast corner of court house building. feb27
JNO. L. MOON. DOUGLAS WIKLE.
MOON & WIKLE,
Attorneys-at-La w,
CABTERSVILLE, GA.
I in Bank Block, over the Postoffiee.
fcl27
W. T. WOFEORD,
r X O RNEY-AT-LAW,
—AND —
DEALER IN REAL ESTATE,
CASS STATION. B ARTOW COUNTY, GA.
K. W. MURI’HEY,
A X K O UNEY-AT - LA W ,
( AUTERSVILLE, GA.
OFFICE (up-stairs) in the briek building, cor
ner of Main & Erwin streets. julylß.
j . n. i.KAHAM. A.M.FOUTK.
GRAHAM & FOUTE,
A X T O ll NEYS - A X - X-. A W.
CAItTERSVILLE, GA.
Practice in all the courts of Bartow county, the
Superior Courts of North-west Georgia, and the
Supreme Courts at Atlanta.
office west side public Square, up-stairs over
W. W. Rich A Co’s. Store, second door south of
Postoffiee. Julylß.
I . W. MII.NKK J. W. HARRIS, JR.
MILNER Sc HARRIS,
A'l'TO RNEYS-AX-LA W ,
C AUTERSVILLE, GA.
Office on West Main Street. julylß
F. M. JOHNSON, Dentist,
(Office over Stokely & Williams store.)
(J.VRTKRSVILLK, GEORGIA.
T WILL FIL j TEETH, EXTRACT TEETII,
L and put in teeth, or do any work in my line
at prices to suttthe times.
Work al. warranted. Refer to my pat
rons all over the county.
6-Iy. F. M. JOHNSON.
JOHN T. OWEN.
(At Sayre & Co.’s Drug Store,)
CAUTERSVILLE, GA.
\\7TLL sell Watches, Clocks and Jewelry.
\ \ Spectacles, Silver and Silver-Plated
Goods, and will sell them as cheap as they can
be Innight anywhere. Warranted to prove as
represented. All work done by me warranted
to give satisfaction. Give me a call. JulylS.
CHAS. B. WILLINGHAM,
Stenographic Court Reporter.
[ROME JUDICIAL CIRCUIT. |
I MAKE a CLEAN RECORD OF CASES,
taking down the testimony entire; also, ob
toctions of attorneys, rulings of the court, and
the charge of the court, without stopping the
witness or otherwise delaying the judicial pro
ceedings. Charges very reasonable and satis
f act ion'guaranteed.
Traveler’s Griiicie.
COOSA RTV Kit NAVIGATION.
On and after December Kith, 1878, the following
schedule will be run by the Steamers MAGNO
LIA or ETOWAH BILL:
Leave Rome Tuesday '8 am
\ iTive at Gadsden \\ ednesday .... Gam
Leave Gadsden Wednesday 7pm
Arrive at Rome Thursday spm
Leave Rome Friday Bam
Arrive at Gadsden Saturday ..... 7am
Arrives at Greensport 'Jam
Arrive at Rome Saturday Gum
J. M. ELLIOTT, President and Gcn’l Sup r t.
ROME RAILROAD COMPANY.
On and after Sunday, June 3rd, trains on this
Road will run as follows:
DAY TRAIN —EVERY DAY.
Leave Rome 8:10 am
Arrive at Rome 12:00 m
SATURDAY EVENING ACCOMMODATION.
Leave Rome 5:00 p m
Arrive at Rome 8:00pm
CHEROKEE RAILROAD.
On and after Monday, Sept. 1, 1879, the train
on this Hoad will run daily as follows (Sunday
excepted): _
Leave Cartersvillc i :40 a m
Arrive at Stilosbora 8:30 a m
Arrive at Taylorsville 8:52 am
Arrive at Roekmart 10:00 am
Arrrive at terminus 10:50 a m
RETURNING.
Reave terminus 3:00 pm
Arrive at Roekmart 3:40 pm
Arrive at Taylorsville 4:45 pm
Arrive at Stifesboro 5:13 pm
A arrive til < artersville 6:00 pm
WESTERN AND ATLANTIC R. R.
The following is the present passenger sched
ule:
NIGHT PASSENGER—UP.
Reave Atlanta 3:00 pm
Reave Cartersville 4:53 pm
Reave Kingston 5:19 pm
Reave Dalton • • 7:10 pm
Arrive at Chattanooga B:4i pm
NIGHT PASSENGER—DOWN.
Leave Chattanooga 5:25 pm
Reave Dalton J : JJP ra
Reave Kingston 8:39 pm
Leave * artersville 9:05 pm
Arrive at Atlanta 11:00 pm
DAY PASSENGER—UP.
Leave Atlanta 5:20 am
Leave ( artersville 7:23 am
Leave Kingston 7:49 am
Leave Dalton 9:21 a m
Arrive at Chattanooga 10:30 am
DAY PASSENGER—DOWN.
.Leave ( hattanooga 6:15 a m
Leave Dalton
Leave ( artersville a m
\rrive at Atlanta' pm
CARTKRSVII.EE ACCOMMODATION—UP.
Leave Atlanta
Arrive at Cartersville * p m
c A KTERSVILLK ACCOMMODATION—DOWN.
Leave Cartersville
Arrive at Atlanta . 8:45 rfm
stoves a tinware.
JOHN ANDERSON,
(Opposite Curry’s Drug Store.)
\S IN STORE AND FOR SALE A
large lot of Tinware, Stoves and Cutlery.
\ Do, the celebrated Fly Fans, Tubs and Duck
ets which he will sell in exchange for Rags,
Bees w a \, l eathers, Butter, Eggs and Chickens,
lie sells goods cheaper than ever. J upeiv *
COUCH HOUSE,
(Kingston, Georgia.)
rpi IIS LARGE AND COMFORTABLE
1 House is now kept by VN .W . Rainey. The
traveling public will find good, plain accommo
dations. Baltics wishing boartC through tlm
summer will llud Kingston one of the healthiest
and quietest localities in Upper Georgia. Three
or four families can get comfortable rooms in
view of trains. Terms very reasonable,
jI V 25 . W W- RA INLY.
PHOTO (> BA PHS !
YOUNG’S GALLERY,
shorter Block ; : : : Rome. Ga.
r IFE SIZE ’(BUST) FOR ONLY TEN DOL-
Lj lars; half life size only live dollars. His
w ork is all strictly lirst-elass. Makes copies of
a llsortsof pictures any size and character and
sired. _ junezs
FOR SALE OK EXCHANGE.
rpLIE “CENTR AL HOTEL,” ADAIRSViRLE
L Georgia—a three-story brick budding; large
aids, garden and orchard attached.
Address J. C. MARTIN,
decl9-tt Adairsville, Ga.
VOLUME 11.
-a.it immense
FALL AND WINTER STOCK
JUST RECEIVED AT
STOKELY. WILLIAMS & COMPANY,
lI7E HAVE JUST AND ARE NOW RE
?? eening every day one of the largest and
beet selected stocks of 6
Dry Coods and Clothing
Ever brought to this market, which
We will Sell Cheaper than any
House in Cartersville.
WE MEAN WHAT WE SAY !
Our stock eorsists in
XRV GOODS, CLOTHING,
BOOTS AvlVI) SHOES,
HATS AND CAPS,
CROCKERY,
GLASSWARE.
TOBACCO, Ace., Ace.
And in fact everything usually kept in a first
class house.
The Largest and Best Selected
Stock of T. Miles Sc Sons’
Ladies and Children’s
Shoes
EVER BROUGHT to this MARKET.
Goods Exceedingly Low For Cash.
STOKELY, WILLIAMS & CO,
octs
E. J. Hale & Son’s
STEPHENS’ HISTORY
A Compendium of the History of the United States,
For Schools and Colleges.
Isy Hon. ALEX. H. STEPHENS.
(513 pp. 12m0.)
17 MURRAY STREET, NEW YORK.
“The pith and marrow of our history.”— Ex-
Prevident Fillmore.
“Straightforward, vigorous, interesting and im
pressive.”—A. Y. Christian Union.
“Its tone calm and judicial; its style clear and
good . We recommend it to be' upad by all
Northern men.”— Boston Courier.
“A work of high excellence; well adapted to
supply a long felt want in our country.”—Co7l
- Schoo Journal , {lion. IF. C . Fowler ,
L. L. D.)
“Worthy of high praise. It will of necessity
challenge attention everywhere.”— X. Y. Eve
ning Post.
“Among tne notable hooks of the age.”—Chica
go Mail.
“Narrative, impartial; tone calm and dispas
sionate; style masterly.”— Louisville Ilome
and School.
“A model compend.”— Augusta Chronicle and
Sentinel.
“Everything necessary to a perfect handbook.”
—Goldsboro Messenger.
“Broad enough for all latitudes.”— Kentudky
Methodist.
“The best work of its kind now extant.”—Mem
phis Farm and Ilome.
“A success in every way.”— Wilmington Star.
“Destined to become the standard of historic
truth and excellence for centuries to come.”—
President Wills, Oglethorpe University.
“The method admirable.” Ex-Gov. llerschell
V. Johnson.
“Should find a place in all libraries.”—
C. J. Jenkins.
“A most important addition to American litera
ture.”—Prof. B.M. Johnston , Baltimore.
“Read it; study it; heed it.”— Prof. E. A. Steed,
Mercer University.
“Fairness, fulness, accuracy.” — Prof. J. J.
Brant!y, Mercer University.
SCHOOL AND COLLEGE TEXT BOOKS,
PUBLISHED BY
Iverson, Blakeman, Taylor & Cos.,
NEW YORK,
R. E. PARK, General Agent,
THIS series comprises among others, the fol
lowing well-known
STANDARD SCHOOL BOOKS:
New Graded Readers,
Robinson’s Mathematics,
Spencerian Copy Books,
Well’s Scientific Works,
Riddle’s Astromies.
Dana’s Geology,
Woodbury ’s German,
Kerl’s Grammar,
Webster’s Dictionary,
Swinton’s Histories,
Swintou’s Word Books,
Swinton’s Geographies,
I‘asquell’s French,
Gray’s Botanies,
Bryant & Stratton’s Book-keeping,
Cathcart’s Literary Reader, etc., etc.
Correspondence respectfully solieted.
Address ROBERT E. PARK,
General Agent.
Care J. W. Burke & co„ Macon, Georgia.
U. O. ROBERTSON, M, D.,
Hygienic Physician and Electro-
Therapeutist,
Begs leave to announce to the
citizens of Bartow, Gordon, Cobb, Cherokee,
and other counties of North Georgia, that for the
sake of rendering His mode, of treatment more
universal and available, and the Health Institute
equally easy of access to patients in all parts of
the state, has removed from Rowland Springs to
Atlanta where he has permanently established a
Health Institute.
The _A.tlan.ta Health Institute
is the onlv institute south superintended by reg
ularly qualified Hygienic I‘hyeieians, and the
only place where all kinds of curable diseases
are scientifically treated without a particle of
medical drug in any form, and with success un
paralelled by any other known process of treat
ing diseases.
Parties who are, because of continued dosing
and drugging, considered incurable, are re
spectfully requested to visitor correspond with
us. Thousands of chronic invalids, after having
patiently tried the “deadly virtues of the (drug
ophatic) healing art” and with no other change
than that of growing continually worse and
worse, have under the Hygienic system of medi
cation, been speedily and permanedtly restored
to health.
For particulars, call at ATLANTA HEALTH
INSTITUTE, No. 178 W. Peters street , or address
I>ll. U. O. ROBERTSON,
ft*b2o Atlanta, Ga.
A. F. MURPHY,
Koine, :::::: Georgia.
GENERAL SOUTHERN AGENT
New York Portrait Paiutins Coipuy.
YTTILL TAKE ORDERS FOR ANY QUALI
\ V ty and size portrait known to the art for
less money than such work can be done for by
any other'house. Parties desiring portraits can
send photograph, with description of complexion,
hair, eyes and dress. jnnel2-fim
THEO. E. SMITH. 4• W. PRITCHETT.
SMITH A PRITCHETT
REAL ESTATE AGENTS,
ITBOPOSE TO BUY AND SELL ALL KINDS
I of Real Estate in Cartersville and Bartow
county, on commission. They have on hand for
sale several desirable farms located 111 ditierent
parts of the county. . , . , ~
* Thev respectfully solicit business of all par
ties desiring to sell or buy town property or
farming lands. Their terms will be reasonable.
OlUee in Planters’ and Miners’bank, Carters
yille, Ga.
LITCHFIELD HOUSE,
(Acworth, Georgia.)
15. R. LITCHFIELD, Proprietor.
f CONVENIENT TO THE DEPOT, AND ITS
(J tables supplied with the very best the mark
et affords. augs.
THE FREE PRESS.
ALL HUMBUG AT
AN END!
SOLID FACTS’
\
O J> FALL O T 1 1<: NT I>7 (A
AT
M. LIEB3IAN
Ac BROTHER
—OF—
520,000 Worth of Dry Goods,
FANCY COODS, NOTIONS,
LADIES’ AND GENTS’ FURNISHING GOODS,
CLOTHING, BOOTS AND SHOES,
Hats' Caps, Trunks and Valises, Etc.
OUR MR. LIEBMAN HAS JUST RE
TURNED from New York where he pur
chased undoubtedly! the largest, choicest and
best selected stock of FALL AND WINTER
GOODS, ever before exhibited in this section of
the country.
To give you an idea what our stock consists of
and what very tempting prices ws will offer the
goods to the public, we will mention only a few
articles of our immense stock.
2,500 YARDS OF MATELLASSE
DRESS COODS,
in all the fashionable styles, collars and pat
terns at 10 to 12>2 cents; these goods are really
worth 20 cents
5,000 YDS. OF BROCADED POP
LINS, PERSIAN STRIPES,
and an endless variety of other novelties in
Dress Goods from 15c to'4oc a yard.
We would call special attention to our elegant
stock of
Black Cashmeres, Black Alpacas,
Brilliantines and Mohairs.
We import these goods direct from Europe
and as we buy them in very large quantities we
assert that we can save you 25 per cent, on
every yard you buy of these goods. Do not buy
a Cashmere or Alpaca Dress before looking at
our stock.
We Keep a Full Line of Colored and
Black Silks for Trimming to
Match our Dress Coods.
Our Jeans, Flannels, Notions and Hosiery de
partments are complete in every detail and the
goods will he sold at astonishing low prices.
We are and have been the acknowledged
LEADERS IN CLOTHING,
for years, and in order to keep up our reputation
we nave bought tiie largest stock of Men's, Boys
and Children’s Clothing ever before brought be
fore to Georgia by any one house.
You w ill find from a four-year old boy’s suit
up to sizes that will tit a mrn weighing 400 lbs.
In fact sroni ass suit to the finest and nobbiest.
We took special care in selecting our Clothing,
and you will do well to give us a look before
pure hash i ng else where.
Ol'R STOCK OF
BOOTS AND SHOES
As usual is immmense and you should not invest
before looking at our elegant stock.
In Ladies’ line Trunks and Valises we can’t be
leat. We keep a larger stock of them than
any house this side of Cincinnati. If you w ant
a really nice trunk for very little money, this is
the place to buy it.
CLOAKS, CLOAKS, CLOAKS.
We have just received 250 Cloaks from |3 and
upwards. Cloaks will be worn this fall more
than ever, and as we have a better assortment
than any other house in town, and will sell them
cheaper than any house here or in Atlanta. You
should not miss looking at ours before making
your purchases.
GIVE US A CALL AND WE ASSURE YOU,
YOU WILL LEAVE OUR ESTAB
LISHMENT WELL PLEASED.
M. LIEBMAN <& BRO.,
oct2-lm CARTERSVILLE, GA
CARTERSVILLE, GEORGIA. THURSDAY MORNING. OCTOBER 10. 187.9.
REPORT OF GENERAL TOOMBS
As Counsel for the State in the Railroad
Cases.
Washington, Ga., September 30, 1879.
—To His Excellency, Governor Colquitt:
Having been retained as counsel for the
state by your excellency’s predecessor,
Governor Smith, in the year 1874, imme
diately after the passage of the railroad
tax law of that year, in the litigation
then pending or which might arise un
der the act, and having been continued
in that position by you, 1 deem it my
duty to repor t to you the condition of
that important branch of the public rev
enue. Immediately upon the passage of
that law the railroads commenced legal
resistance to its execution through the
courts, and have that continued that re
sistance through the superior and su
preme court of the United States Tor
nearly live years, to the great detriment
of the state treasury and to all other tax
payers of the state who had the
whole burden of taxation to bear without
the aid of the taxes justly and legally due
by them.
Not a single railroad in me state was
ever wholly exempt a single day from
taxation by law. Some of the charters
grant total exemption of the stock of ilie
company until the road should be finish
ed and for seven years afterwards; oth
ers gave the same or similar exemption
to the .loads and appurtenances, and then
limited taxaiion afterwards. No char
ter granted by the state ever either tem
porarily, partially or totally exempted
the gross receipts, or the franchises or
the business of the road, or the shares of
the road in the hands of the shareholders.
All ot these items are now held by the
tribunal of the last resort in this country
to be objects of taxation, according to the
constitution and the laws of the several
states. These subjects of taxation afford
ample means of imposing equal and just
taxation in this state in compliance with
its constitution. That constitution im
poses this duty upon the legislature in
terms not simply permissive but manda
tor}’ —imperative.
The constitution and laws of this state
for more than one-third of a century have
sought to approximate at least equal and
just taxation by establishing as a general
rule uniformity on the same class of sub
jects and value as the measure of the im
position, with as few r exemptions as pos
sible. The constitution of 1808 required
the principles of uniformity and valorem
to be appled to all property “taxed,” but
did not require all property to be taxed,
but allow exemptions at the pleasure of
the legislature, and here lies the great
difference between the two constitutions
on the subject of taxation. The consti
tution of 1877 applies these principles to
“all property subject to be taxed.” It
then proceeds to designate the objects of
specific taxation and of exempted prop
erty and then declares that all laws ex
empting property from taxation other
than the property therein exempted,
shall be void. Section 11, paragraph 4
and 5, further declares “that the power
to tax corporations and corporate proper
ty shall not be surrendered or suspended
by any contract or agreement to which
the state is a party.” Hence it follows
that the franchises, rights, privileges and
immunities (the right to be a corporation),
the business of these corporations, above
all their gross receipts; and also (as sep
arate and distinct from all these, as well
as all property belonging to the corpo
rations, the shares of the shareholders are
liable to taxation, and thereby the pow er
remains in the legislature) to tax them as
the “other property of tire people of the
state.” It is not only the right of the
legislature to do so, but it is the impera
tive duty of that body to do so. The leg
islature cannot avoid the duty of dealing
w ith the subject without a plain violation
of the constitution and inflicting a great
wrong upon the other tax payers of the
state for the benefit of monopolies, w hose
very existence, under private control, is
to-day a standing menace to the prosper
ity, security and the peace of the coun
try.
The act of 1874 and the amendments
thereto sought in good faith to carry out
the then constitution of 1808 and more
efficiently to reach the defaulting rail
roads and subject them to legal taxation,
and they have done much to accomplish
these results—more than any other act on
the statute book on that subject. But
they do not meet the demands of the
present constitution, nor do they meet
and remedy many evils existing at the
time of their passage, nor deal with
much pre-existing bad legislation, or
cure many of the evils growing out of
want of any legislation in many cases to
bring the public revenue into the treas
ury.
All the existing tax laws in the state
(including the tax act of 1874) are de
fective in many points. Some of them I
w ill enumerate. They do not provide
for compelling the railroads to pay the
taxes they owe the counties and the cities,
thus enabling them to escape burthens
which they legally ow e and which are as
important to these corporations as to any
other class of people of the state, among
them the expense of the administration
of justice; keeping roads, bridges, etc.,
in repair, which are mainly worn out in
transportation of passengers and freight
upon which their profits wholly depend;
all the taxes for the maintenance of the
poor, education, etc., the amount of
which is rarely less than half of the state
tax, and oftentimes greatly exceeds it.
Then tax laws do not provide for the col
lection of back taxes which the roads le
gally and justly, according to the adjudi
cated cases, owe, certainly amounting to
many hundred thousands, perhaps mil-
lions, of dollars.
It is true an act passed in 1 SI2 and now
embodied in the code provides for mak
ing natural persons pay to the utmost
farthing of their back taxes, but its ma
chinery is not adequate to the reaching
of railroads. Besides there are doubts
where there should be none. It is to the
lie no tit of the state and tax-payers that
tax laws should be clear, explicit and un
derstood. Our tax acts still permit the
loth clause of section 788 to remain on
the statute hook and the railroads and
their stockholders, I believe without ex
ception, claim the benefit of it. It is as
follows: “All owners of stock in corpor
ations liable to taxation on its capital for
such stock shall not be taxed as individ
uals.” This clause is unconstitutional
under the constitution of 1877. The
shareholders and the corporation are two
different persons in law. The stockhold
er’s shares are his personal private prop
erty and subject to taxation like the prop
erty of other natural persons under the
constitution, but if he is a shareholder in
a corporation which pays but one-half of
one per cent, on its net profits; if it
makes seven percent, per annum and the
rate of taxation is half of one per cent,
this corporation will pay thirty-five (35)
cents on the thousand dollars, which op
eration simply defrauds the treasury out
of four dollars and sixty-five cents on
every thousand dollars so invested. But
it is unjust among shareholders them
selves. If a shareholder happens to have
shares in a corportion having no exemp
tion he would pay the whole five dollars
through his corporation instead of thirty
five cents. This certainly is not “uni
form upon the same class of subjects,”
nor ad valorem “upon all property sub
ject to taxation," and therefore violates
justice, equality and the constitution.
And in other instances where the rail
roads own some of their own stares and
also shares of other corporations. They
thus become beneficiaries of this unjust
principle. These tax acts do not subject
state bonds to taxation, although tliev are
not exempted by law, but it seems they
must be expressly mentioned in the tax
laws to make them subject. This I un
derstand to be the decision of the supreme
court of the state, even in the case of
Georgia sixes, which the legislature ex
pressly refused to exempt when their is
sue was authorized, and thus ten millions
of Georgia bonds, which may be held in
the state, are tax free in the face of the
constitution. Legal provision ought to
l>e made to cover this ease. Upon this
same principle the Central road has failed
and refuse to pay taxes on one million of
her stock which she holds under an act
passed 1859. wllioß
ner to return it and pay taxes on it. She
has never paid a single dollar on it, and
now owes twenty-years taxes, amounting
at the rate of ty per cent per annum to
one hundred thousand dollars besides in
terest. These acts do not provide for the
principle upon which stock, when taxa
ble, shall be valued, whether on the
market value of the nominal value when
returned. The present rule is to take the
nominal value, not actual, although the
actual value may be geatly more, and
thus the rule of ad valorem is again vio
lated. These acts fix a very bad rule,
inapplicable to the assessments of the
property of railroads. There is usually
no cash market value for railroads any
where. The competition must necessari
ly be confined to associations of capital
ists, and combination is the usual rule of
all sales of this species of property.
Hence, the present method of the state
and railroads, each choosing one assessor,
and the selection by them of an umpire,
as in eases of private persons, and mar
ketable property is a mere mockery.
The assessment of the value of railroad
property should always be done by a
board or commission of experts. The
rule of assessment in cases of solvent
corporations should be fixed by law.
The one which seems most acceptable to
experts and to justice is to add to the
market value of the stock, the market
value of the bonded debt of the corpora
tion. The sum will attain the result
sought as well as any other method. It
will not answer where the stock is wholly
worthless, but the board of assessment
should have power to meet such eases in
the best attainable method, taking the
facts of each case into consideration. If
the legislature will provide efficient laws
for the collection of back taxes and for
the valuation of railroad property, and
impose a tax on sharea in the hands of
shareholders, the public taxes would be
thus reduced at least one-half, and jus
tice would be done to all parties.
The constitutional rule for uniformity
of taxation on the same class of subjects,
can never be carried out in this state by
any method known to me, except by tax
ing the franchises, the traffic and the
gross receipts of the corporations. The
reasons have already boon stated. Some
of the roads have no exemptions of any
kind; others have partial exemption on
one portion of their property; others on
another portion. Some have no net pro
ceeds, or varying net proceeds; others
large net proceeds; some nave fixed net
proceeds by lease, therefore the present
system of taxation, if indeed it can be
called a system, is “a piece of mosaic
whimsically dove-tailed and crossly in
dented.” But by simply - putting the
whole tax on the non-exempt property,
less the tax paid on the partially exempt
property, the question may be settled
with exact justice to all and the constitu
tional' requirements obeyed, and this
property will only pay taxes like “other
property of the people.” In my judg
ment the act of 1874 ought to be amend
ed. By not compelling the payment of
interest pending suits against the state,
it gives corporations exclusive privileges
—privileges denied to the people. It
opens the courts to corporations; allows
them to arrest and litigate public taxes,
and they can go into the supreme courts
of the state, and the supreme court of
the United States, and even the circuit
court of the United States has exercised
its strong arm in behalf of the bond
holders of the Atlantic and Gulf road,
which never paid a cent into the treasury
of the state since it was incorporated.
While its gross income frequently ap
proached, and not unfrequently exceed
ed, a million of dollars per annum, this
corporation entered the list of litigants
with the rest of the corporations in 1874;
has taken the state through the superior
and supreme courts of the United States,
all of which have decided against it. It
became insolvent. The circuit court of
the United States got possession of its
assets, refused to let the tax (i fas make
the money out of the road, and the cases
are again in the supreme court of the
United States. The law should at least
compel them to pay interest or damages
pending the delay. If this is not done,
the state is paying the expenses on both
sides, besides ottering a great bounty to
the roads to go to law, as the interest in
many cases far exceeds the expenses and
makes perpetual litigation a positive ad
vantage to the road.
But with all the rest of the litigants of i
taxes it denies its liabilities to pay inter
est, and it is now before ffie legislature j
seeking to be relieved from penalties and
excessive valuation. There are above 50
ti. fas. for taxes, amounting in the aggre
gate to largely over half a million of dol
lars, now being litigated in all of these
different courts not only for the large
amount of money before stated, but en
deavoring to get judieaal decisions, ex
empting perhaps forty millions of dol
lars from partial or total taxation for
ever. Therefore this law ought to be
amended, at least to the extent of com
pelling these litigants to pay all the taxes
assessed against them before admitting
them to the courts, and then let them
litigate at pleasure. Such has been the
law of the United States in a very large
class of eases for many years. The act
needs another amendment. The parties
should be compelled to carry cases to the
supreme court under the same laws
which govern the granting or refusing of
injunctions. In this mode only can the
state hope to get through this litigation
and its expenses and delays during this
generation. Under the present state of
the law, the state has been and may be
at any time delayed a year or more after
a decision in the superior court before
final judgment can be had in the su
preme court of the state. lam respect
fully your obedient servant.
R. Toombs.
Another bogus English lord is now
“doing the country.” At Erie, Pa., a
few days ago, he proclaimed himself
Viscount Herbert, and succeeded in bor
rowing S2OO from a respectable English
family. He bled other Britons to the
tune of SSOO, and skipped the country.”
After the Treasurer.
The following action of the house on
Tuesday, 7th, was by a nearly unani
mous vote, and ordered transmitted at
once to the senate:
‘‘The finance committee then submit
ted a report on the resolution ottered bv
-® lr * requiring the governor to a*t
onoe issue an execution against Jno. W.
Renfroe and his sureties for money ille
him ” Wron S ful, y an( * corruptly taken by
the committee reported a substitute
to the resolution which was as follows:
H hereas, by the report of the special
committee ot the house of representa
tives on the house of representatives on
le nn estigation of the state treasurer it
is shown that J. \V. Renfroe and John
: -Murphy, % . R. Tommey and B. J.
u ilson, three of the securities on his of
ficial bond, have received and appropri
ated to their own private use and bene
fit the sum of $2,298 95 which facts were
confessed by the said .t w auu
cauiousneu by evidence both before spe
cial committee and on the trial of the ar
ticles of impeachment against the said
Renfroe ot high misdemeanors in office:
and
Whereas, the condition of said John
W. Renfroe, receiving himself and allow
ing others to appropriate said sums of
money from the use of the public funds,
is .illegal, corrupt, and in direct violation
ot the plain provisions of the constitution,
and
W hereas, said J. W. Renfroe, in viola
tion ot the high trust reposed in him, and
to the manifest injury of the treasury, did
tail to make with the banks such" con
tracts for the use of the public funds as
would be beneficial to the state, did, on
the contrary; unfaithfully and corruptly
allow his said securities to make con
tracts in reference thereto for their own
private gain and benefit, and
Whereas, all interest or profits arising
from the use of said funds rightfully be
long to the state, and,
Whereas, for each use of said funds by
himself or his said securities, by his con
sent, said treasurer became liable to the
state tor the sum of SSOO as penalties,
together with the sums so received by
said Renfroe and his securities should be
paid into the treasury; the general as
sembly does therefore,"
Resolved, That his excellency, the
governor, be and is hereby requested, as
he is authorized and required by law to
do, to issue a fi. fa. or fi. fas. against
said J. W. Renfroe and his securities
on his bond for 1870 and 1877, for the
sum or sums of money so received by j
them, or either of them, together with
the penalties for which said J. W. Ren
froe is liable, as provided by law for
said use of the public funds, and to use I
all other legal remedies which may be
found necessary for the speedy collection
of all funds due the state by said Ren
froe for any violation of tlie laws pre
scribing his duties as treasurer.
Mr. Tilden.
A Georgia correspondent of the New
York Times says much surprise has been
expressed “that Mr. Stephens should
have tidkiul through the Thiw.a and other
journals so tlisparingly of Tilden’s
chances in Georgia. It requires no
prophet to foretell that the Georgia dele
gation will carry its strength for Tilden.
The most acute politicians in the state
are already hard at work for him. The
ablest papers in the state have already
championed his cause. Senator Hill is
said to be kindly disposed toward the
New Yorker’s aspirations. Gen. Gordon
is also believed to be in favor of his nom
ination, though he is so polite that he
never expresses an opinion on anything
if he can help it. Mr. Stephens heartily
dislikes Tilden. Bob Toombs ‘cusses’
him all over the state. Gov. Colquitt is
the warm friend of senator Bayard, but
will peacefully bide the action of his
party, and would really like the nomina
tion of Tilden. The mass of smaller
politicians in the state are awaiting the
turn of the tide, ready at any moment to
float with it.”
Possibly the Times did Mr. Stephens
an injustice. The “Commouer” has re
pudiated much that the reporters have
made him utter, and this may be one of
the canards.—Augusta Chronicle.
A bill changing the compensation of
tax collectors and tax receivers, and re
pealing all local laws on the subject, has
passed both houses of the legislature and
gone to the governor for his signature.
The following are the commissions al
lowed by the bill on the several digests:
On all the digests, for the first thou
sand dollars, six per cent.; for the excess
over one thousand to two thousand, four
per cent.; for the excess over two thou
sand to three thousand, three per cent.;
over four thousand to six thousand, two
and three-quarters per cent; over six
thousand to eight thousand, two and a
quarter per cent; over eight thousand to
twelve thousand, two per cent.; over
twelve thousand to eighteen thousand,
one and three-quarters per cent.; over
eighteen to thirty-six thousand, one and
a-half per cent.; over thirty-six thou
sand, one and a quarter per cent.
The tax receivers receive much as
the collectors from the state,‘but only
half as much as do the collectors iroin
the county.
Jefferson Davis.
Saijsburv, N. C’., October 10.— The
managers of the proposed reunion of
federal and confederate soldiers to take
place here on the 23rd, have received a
letter from ex-President Davis, of the
confederacy, commending the object and
concluding as follows: “My engagements
will not permit me to be present with
you on the occasion, as invited, and I can
only tender to you my best wishes for the
success of jour laudable purpose.
Peace and good will throughout the
broad borders of your commonwealth. I
am, gentlemen, very respectfully yours,
Jkffkbsox Davis.”
Letters also have been received from
many most distinguished officers of both
armies accepting the invitation to take
part in the prosposed exercises, and in
nearly all the letters the movement is
commended and the heartiest sympathies
of the writers expressed for its success.
Miss Jennie Flood, who, according to
report, is betrothed to U. S. Grant, jr.,
is the only daughter of James C. Flood,
the head of the bank of Nevada, and.
next to Mackay, the richest man on the
Pacific coast. Miss Flood is about twen
ty-four years old, has dark brown, luxu
riant hair, blue eyes, full face, beautiful
teeth, and a tall handsome form. With
the exception of a brother, who has been
feeble since childhood, she is an only
child. She was educated in a convent,
and is an accomplished, amiable, practi
cal girl. Such is the pleasant reading
that Ramsdell’s Washington Republic
gives to young Ulysses,
NUMBER 14.
HOT GUILTY.
Such is the Verdict in the Renfroe Case-
The Yeas and Nays on the Subject.
The high court of impeachment was
called to order on Tuesday, 7th inst., at
the usual hour. Senator Lester had the
fioor, and in conclusion of the debate
made an elaborate and exhaustive argu
ment toi the state. His speech was lis
tened to with close attention, ami every
utterance stamped the man equal to the
‘ a^i° n . He saw no excuse for freeing
lieniroe, and advocated his conviction.
At the conclusion of Senator Lester’s
remarks a motion was made to lay the
order of Senator Gumming on the table
and the vote resulted as follows:
, rV ves ~ B . 0 ' ver ’ Clarke, Clements of the
14th; Clifton, Drake, Duncan, Folks,
Grantlaud, Grimes, Hamilton, of the
14th; Hodges, Holcombe, Holton, Lump
kin, McDaniel, Perry, Russell, Simmons,
Staten, Stephens, Tison of the 4th; Wall
Mr. President.
xru\ a ooy(I, Bryan, Gahauiss, Gaud
ier, Casey, Gumming, Dußose, Fain,
Hamilton of the 21st; Harrison, Hawk
ins, Howell, Hudson, McLeod, Preston,
Tison of the 10th; Troutman, Turner,
Wellborn.
Ihe vote defeated Mr. Gumming’s or
der, and then the vote recurred on the
proposition of guilty or not guilty. The
first article was read, and following is
the vote:
Ayes—Bower, Candler, Clements of
the 14th, ( larke,Clifton, Drake, Duncan,
Folks, Grantlaud, Grimes, Hamilton of
the 14th; Head, Hodges, Holcome, Hol
ton, Hudson, Lumpkin. McDaniel, Per
ry, Russell, Simmons, Staten, Stephens,
Tison of the 14th, and Mr. President.
Total ayes 25.
Nays—Boyd, Bryan, Cabaniss, Casey,
Dußose, Fain, Hamilton of the 21s"t;
Harrison, Hawkins, Howell, McLeod,
Preston, Tison of the 10th, Troutman,
Turner, and Wellborn. Total nays 17.
Absent, senator Speer.
Declined to vote: Senator Wall, on
account of not hearing the testimony.
The vote thus cast settled the business,
and the interest of the case subsided.
Renfroe was declared not guilty, and it
was a mere manner of calling the roll on
the other articles. The vote stood the
same, * until the fourth article was
reached, when Senator Hudson raised the
monotony by voting not guilty. The
fifth article, which was concerning the
petition to get Pritchett a place on the
Georgia road, was voted down by nays
35, yeas 7. Thus ended the trial and
Renfroe walked out a free man, still
holding the office., and with all the inter
ests on state deposits in his pocket. So
endeth the farce of the trial.— Atlanta
Dispatch,
Savannah’s Centennial.
Savannah, October 9.—The one hun
dredth anniversary of the siege of Sa
vannah and death of Sergant Jasper was
commemorated to-day *n the presence of
twenty thousand people. Great enthu
siasm prevailed, and the demonstration
passed off without an accident of any
kind. The volunteer soldiers of
Charleston, S. C., Georgia and
Florida were represented by over
twenty companies of infantry, cavalry
and artillery. The military pageant
surpassed in brilliancy and number any
similar affair in this city. The military
alone, including the Savannah soldiery,
extended over a quarter of a mile. The
procession was composed of civic socie
ties, Jasper monumental association, the
centennial committee, headed by the thir
teenth United States infantry band and a
company of federal troops from the bar
racks at Atlanta. The entire city was
brilliantly and handsomely illuminated
and decorated. The shipping in port and
public buildings are decorated. After
parade through the principal streets,
which were blocked with people, the pro
cession reached Madison Square, the site
of the pioposed monument, where a large
stand had been erected and elaborately
decorated, the American flag being con
spicuous. The corner stone was laid
with the usual ceremonies by Captain
John McMahon, president of the Jasper
memorial association.
There could not be, says the Washing
ton Post, a more preposterous fiction than
the constantly reiterated assertion that
the honors conferred on General Grant
in Europe and Asia were a “voluntary
tribute to the greatest living American.”
It is well known that our diplomatic and
consular corps, incompliance with the
spirit and intent of instructions from the
state department, virtually asked for
those receptions, and that tney weie ex
pected, as a matter of international com
ity.
The wealthiest man in Kalamazoo,
Mich., was approached in the streets by
an excited little boy, who said : “Mister,
my sister is in the fiume over there; if
you get her out I’ll give you a dollar.”
The man resued the imperiled child. A
few days afterwards the boy entered his
office and put on his desk a dollar in
small coin, ‘having broken open a toy
bank and sold a hobby horse to raise tin;
amount.
A judge in California, finding it im
possible to get a Chinese witness to
comprehend the nature ot a Christian oath,
has consented to administer the heathen
ceremony of the celestials, a live rooster
being beheaded in presence of the court.
It was all about whether Mr. Ah l*ak
should he permitted to marry Miss Sie
(pte—and Ah Pak furnished tiie poultry.
1 f
General Beauregard thinks the Louis
iana people about equally divided in opin
ion as to the propriety of Jefferson ac
cepting the fortune left to him by the
widow of Beauvoir. Not one of the per
sons doubtful on the subject would have
refused the legacy.
+ •
Henry Watterson made the opening
address before the Louisville zoological
association last week, and that very night
the young hippopotamus died and the
zebra broke out of his stall and kicked the
baby elephant to death.— St. Louis Times-
Journal.
A movement is on foot in Atlanta
among the friends of Col. Goldsmith to
have the senate relieve that gentleman of
decitizenship. This question is being ag
itated since the acquittal of Renfroe.
Mr. Conkling did not make any direct
allusion to shot guns in his Brooklyn
speech, although he waved the bloody
shirt ovei the brigadiers. Malarial fe
ver has made him mad.
Singing at a' camp-meeting a l Abbe
ville, S. C., was heard five nines. Unless
the praying was heard a good deal fur
ther than that, the camp-meeting was not
much a success.
♦
“Parole,” has been beaten again in
England, coming in ninth. We might
as well give it up now' as they seem bent
on liandicaping us out of sight .
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