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THE WEEKLY TELEGRAPH: FEBRUARY 14, 1895. THE MflGOK TELEGRAPH PUBLISHED EVERY DAY IN THE YEAR AND WEEKLY. Office 569 Mulberry Street. THE daily 1'EEE'JiiAi-H-ueUverwl by carrier* la the city, or mailed, postag* free, CO cent* a month; 11.75 for three months; 13.60 for c;x months; $7 for coo year; every day except Sunday, $3. THE TEEEU it A t'H-Tri- We thly, Mon- days, Wednesdays and Fridays, or Tues days, Thursdays and Saturdays, three months, Cl; six months, C3; one year, $4. THE SUNDAY TilibEURAFH-By maR one year, $2- ^ THE WEEKLY TELEORAl’U—By mail, one year, H- SUSSCRlFTiUNS—1'ayable In advanco. Itemlt by postal order, check or regia- tered letter. Currency by mall at risk of sender. COMMUNICATIONS should be addressed ond all orders, checks, drafts, etc., made payable to THE TELEGRAPH, Macon, (la. WHY DO THEY HOAIID IT ? The New York biuks have In (heir vaults a. great many millions In (told coin. Durlns the lost two years they have minifowtcd a dlspostion to seize upon and hoard that kind of money. Vp to 'that time they paid it out freely, nnd in eon-^tUHoxv more than ninety per cent. of the custom lions.' duties collected by the govermneM in New York were paid in Bold. During sow' months Ena* than one per cent, of tin's Something more titan a year nco. Mr. James It. Randall of Augusta wrote s letter for the press, In which he de clared that the so-called malaria tram which the people of certain portions of the Sourli and West suffer Is In feet non-oxisia.ru, tho trouble really being mulaqua. Mr. Randall lprobtbly got his Idea from the. experience of certain communities in this shade, where the boring of artesian wells and the conse quent new supply of abundant pure water has resulted in the almost com plete banishment of the diseases due to malaria, so otr'led, which had formerly been frequent in those communities. Of course a very wide experience would be necessary to oontlrm tho correcmess of Mr. Randal’s theory, hut there Is so much promise In It of good results to the people of a largo part of the South that everything should be done to en courage wide experiment that will en able tba.t experience to be had. Mr. Randall's article attracted wide atten tion at the time it was published, and comment upon It has since Hum been frequent. The Southern States Maga zine has a totter written by Mr. Harry Hatnmond. of whom the Columbia State* speaks as "a distinguished South CarcClnian,” in which he says: I was sitting yesterday In one of the rooms of the Agricultural College of Tex as when a professor said to the assis tant director; , '•What shall I say to this man who writes me from Decatur county, Georgia, asking If We have artesian weds, and If so whether they have made the coun try healthier. He refers me to the artl . i like of the British sufficient to prevent them from entering Into .profitable or- iuusruieiua n ji'ii i’utaa. Tile -priTMwmo of South American republics ban a habit of becoming enormously rich during short 'terms of office, and Tresl- dont Crespo probably think.* that Brit ish gold, paid for a valuable concession, la quite as good os any other kiwi of gold when It finds Its way to his pocket. Our own government, besought »s It has been (luring several years to Inter fere in the boundary dispute, has been reluctant to do mora than show a friendly disposition to the Venezuelan government, and it will probably, in the light of this last development, con tinue to occupy wha.t the diplomatists call “a reserved attitude.” jT tin tunui iMnnwn miv l 101 I nci nfiu IFlbufflCi ittA LftW. WHO HAS BEEN FAITHFUL Pcoplo With tho Uequieite Income Will Now llavo a Chance to I’ay. TOE BLANKS DAVE BEEN RECEIVED Some facta About Wbo and U'lint Wilt ome Under file Lnw-Tlin«e Who Fall or llrfute to Malta Returns Must Hay a Penalty* Highest of nil in Leavening Power.—Latest U. i>. Gov't Report •*. is Wb ^ Dotting ABSOLUTELY pure kcr money, though the law then, as now, permitted them to be paid In various forms of governmcm paper. IVe have never seen a,ny explanation of the changed pulley of the banks. They have no obligations which they cannot cm States Magazine.' "Tht professor was a Canadian, but tits director was to the manor born and , knew tho author of ‘My Maryland.' I ; wedged myself Into the conversation I and told him to Inform his Georgia cor respondent that the Brazos bottom wi cancel by the payment of greenbacks ' formerly noted for fevers, but that they nnd other legal tender money. Gold Is no more valuable to them for that pur pose than any other form of money eurrertt in this country. It Is no more valuablo 'to them than other forms of money current la this country. It is na more valuable to them than o'her forms of money for actual use. that is to say. nnd there Is nn.actuil loos In handing It, from abrasion. Their hoards of gold, therefore, are worth no more to thorn than the same number of millions of greenbacks or treasury notes, *ttd can newer be, un less the credit of the govern ment is so shaken that Its prom issory notes will elreu’aitv, only at a d'seount. Is this what the banks ex pect? Or did they .change their policy two years ago with the detibenate pur- financial position moro difficult—of compelling tho government to barrow money In order to maintain its credit? There oan be no doubt. If the banks of New York (glowed more confidence tn the g.averomebt, or less selfishness, as the ease may be. that the government's efforis to maintain the parity of its dif ferent kiwis of money would be more easily successful. It s even posdble that no surfi efforts would bo neces sary, but that 'Dow, as two years ago, the government would -find It easy to maintain Its gold reserve, because no body would want -want gad for Its notes. had found artesian water at soma feet, and now these wells, costing about $75, had made the country Healthy. Mr. John Austin, who planted his first crop In these bottoms In 1868. capital & wife and child, a Texas pony and an old hors.>, who today owes nothing, owns 8 030 acres of land worth 835 an acre, nnd soli this year 3,300 hales of cotton, said that ho had 600 people on his places In the bo.t m. end that their doctor's bills this year was only $30, mostly for obstetrical attendance." ’ TOBACCO AS A CHOP. THE HAWAIIAN SOHIHME. The Semite, according to onr dis patches yesterday, has added an amend ment to the consular and diplomatic 1> it providing for tho laying of q cable between San Frundaco and Hawaii. This cable. It Is estimated, will cost $2,000,000, but past experience In tho carrying out of government work has shown that this sum wvmld proBibly V Inadequate. The caWo more likely would cost the government $3,000,000. Tho laying of this cable Is merely a ptrt of the annexation scheme. There Is no commercial necessity for It. If sueh a necessity existed. It would be ! tld by a private company, for the sake of the profit to be made ont of It; but there Is no prospect of profit whuitcver. The business to be donp by the cable would be Insignificant, probably not more than enough to pay tts operating expenses, leuring the capital Invested In It a complete $os». If the United Stales had any polltiari obligations la Hawaii if might bo well to nuke the stcrlfice, but she}’ have nooe. Hawaii Is a foreign country. American Inter- es's there—ithat Is to sty, the In!crest* of American citizens—are very small. It ts true that the "missionary children' —persons whoso parents were Amert cans—have absorbed most of the prop ertgr In -the islands, but these men bar, possession of the government of 11a wall, are tbo chief citizens of that for eign country, and are certainly able, having taken possession of the proper ty In the islands, to take euro of it. The United States have not heretofore been willing to undertake’ public works this kind, and there Is no reason why they should abandon tbelr old and sp proved policy when there lx nothing to gain by doing so. There Is everything to lose and nothing to gain by annex- lug Hawaii, of which the cubic, as we have said, ts a part, and there is noth ing hut loss to be expected from s bad precedent of this kind. If the govern ment msy lay cable* to foreign coun tries, there win bo no rcaaon why It shall not undertake any other public work dostred by political schemers and too costly to be undertaken by private Lpemotw, who only Invest their money Fin the hope of nuking * profit. The object of putting this amendment on the diploma t c ood consular bill Is to prevent the president from vetoing u, ■isit the senate is Ufecty to find that this trick will not be •ooctwsful. Many of the so-called Democratic newspapers assume that President Cleveland has used tho power of his great office to provorn the carrying out of the pledges of the platform on which he.was decked. They have so often assented tha t he has done so, 4hr.it now they treat bis defiance of the platform as an undisputed fact and base much of their argument against his policy and their denunciation of him upon It. As a matter of faot, who has been most faithful to 'the Democratic plat form, Mr. Olevcfland, or the faction headed by Mr. Bland? It is not dls- puled even by Ills enemies that Mr. Cleveland did all In bis power ho secure the passage of a satisfactory tariff bill. It is In reflation to silver that his trea son to the platform, they assort, has occurred. Now, wiiai I» tiie ic'.atXorm pledge In rogatd to silver? Tho party declared that “we hold to the use of both gold .and silver as 'the standard money of the country, and to tho coinage of both gold ami sliver, without discrimination again** either metal, or charge for mintage. The dol lar unit of coinage of both metals must be of equal Intrinsic aud exchange hi.' value, or be adjusted by International agreement, or by suah safeguards of leg.atatlan as shall Insure the mainten ance of the parity of the two mcihals and tho equal power of every dollar at all times lu the market aud In the pay ment’of debts. And we demand that all paper currency shill be kept afpar with aDd redeemable with an oh coin We insist upon ibis policy as specially necessary for tho protection of the farmers and laboring classes, the firs' and in >st defenseless victims of unYu ble money and of a fluctuating cur rency." Tho enemies of Mr. Cleveland In h's party have treated this as a demand for the free and undim ted coinage of silver. At v~ c '“ they ooruiebueri that free coinage wou'd not rewult In driv ing gold out of circulation, or n ohm The Income tax Is of Interest to peo ple everywhere, for many who are not at present affected by the law would like to be, and the following reading will teach them a great deal about what the law Is and what It provides for. The blanks have been received at Macon, and are In the hands of Deputy Revenue Collector Graves. Returns must be made by the first Monday In March, or the deputy collector must make out the list from the best avail able Information. It costs a little extea to have the deputy collector do this work. The law states that his services will cost the party falling to make out his own ilst a penalty. In some cases the penalty b $1,000. In. others It 1* 2 per centum on the amount subject to taxation. The Telegraph gives Its readers an opportunity to become posted as to the details of the law, because as a gen eral thing, the public knows very little about the workings of the tax. Even In cases where the sources of Income are not enumerated In the blanks furnished, the party receiving an Income subject to the law is required to make a return. A tax of 2 per cent. Is levied on amount* over $4,000 a year, received as Income from any source whatever. Persons having an income of less than $3,000 are not required to make return, but whether the amount reaches puted on the same basis as this return. From all sources not enumerated. . The EXEMPTIONS. The exemptions are: Tile 34,000 allowed by the terms of cntvitst which has become due or which Has been paid during the ..ear. National, staie, county, senool or mu nicipal taxes paid within the year, not Including taxes assessed against local benefits. Amount expended in the purchase or production of live stock, or produce sold within the year. GEORGIA NE7W8 AND COMMENT One of tllve moat confirmed car.., the “Trilby" craze Is our esteemed^- to.-ivpora.ry, Col. Douglas GleWJ*’": the Griffin News. n T c ? Util' Lb.. 'Rome Tribune; “An Invention that i, flitch need-id Is ail adjustable much needrd la an adjustable romWni* tion of an lore cream freeier ami # flpg ktftVft frit* liar. Qf V 1 ** Sparta TtbmaeUte: “The farmer. >ia wumn me year. are d-cllninir to r>rrW„ n,fl1 Necessary expenses actually Incurred , . ** *JJ iA™J? lv0 * to i nrrvinr on nnv hil.smpH*. OOCUDa- P .! ^ iilCCU acreage In COttOn. Ills* In carrying on any business, occupa tion or profession, and not elsewhere deducted In the return. Losses actually sustained during the year, incurred 1 ntrade or arising from fires, storms, or shipwreck, and not compensated for by insurance or oth erwise, and not already deducted in ascertaining profits. ’ Actual loused on sales of real estate purchased since December 31, 1892. Debts ascertained during the year to be worthlens, and not elsewhere de ducted In the return. Cost price of material purchased for manufacture or resale, not Increasing stock on hand December. 31, 1893. Dividends heretofore Included In the statement of profits, on which the tax . . , cotton, juit us hhe Mimae-lte i predicted would m the case. If tipi seasons are favorable Mils year's crop wtll be a btg one It! eft I to t Utt And they will sell It for 3 cents a pounil In the autumn of 1895. Columbus Dnoulrer-Sun; “Th» struotlimlsts and wreckers have been able to shake public faith, el-tiler at 'home or abroad, in Uncle Sam's solvency, nor confidence In hht financial ability to pay. It Is because an honest and fearless Democratic president stands between." I | S" Waynesboro True Citizen: “Those brave, chivalrous man who can consult Giaiemeni oi px\)uu», on wniL’n wi»* i *n. G ,r>rp«rifl<‘nt with irwrvi.„w »Ll P ^roro«on ha8 ° nCe beeD Pa “ l * ! PUbto^omrer^h^^ The Ttove affects the gains, profits afford, to notice them, ore doing >, and income received by citizens of tne »^iL Z MVi° n L Tlws United States, whether residing at ; l*one thing that consoles citizens ■ | ' *PJ home or abroad, and others residing without the United States owning prop erty therein, or engaged in any busi- ness, trade ir profession carried on in enl'rwiralions notlnr; in sny liilliciarv capactiy. want to se?A higher order of things, the scandal mongers are tan Impotent get." Thmfsvllle Tlmcs-HJnterprise: Show that continuous anriration, nlntt. Ing away at anything will tell In the The t j.lowing questions will be asked; ! end. we refer to'.he recent compt.'tlo tt Had your wife or any minor children j of a railroad to Darien. Dick Grubb, of yours ally income Idol year'.' i bhrOuK’h i!»e collimiiS of iliat bright Have you included such inoiae or j paper, ttie Darien Gazetite, has been Incomes In this return? : Have you kept books of account 1 Is your income estimated or taken | from books? the taxable limit or not tills Income i> \vuai. a. e your particular items of must be returned. ! lo6S - deductions, and wnen did each Tobacco scorns to be coming Into fa vor as a substitute for “a’J cotton." Tho farmers 'have come to tho conclu sion that cotton does not ipay; and. ns It has bon stvown Hv.it 1,000 pound** of tobacco can bo mls?d t.o tlieacre, ivhicfi will ! at from 15 to 50 cod’s per pound. This same Ides seems 4o have ae zed on a Urge number of other persons In i ing the standard of value, but tijt it the Gulf and South Atilanrio states, 1 would merely add ho -tbo vedame of prl- uud tho chanou* arc good for a very nary money. That is to say, with Ires cons.derable produo;Ion of tobacco In this suction from -this it.me forward. Florida, for Instance, tried tobacco a couple of yeurs ago when the price of co3ton ova* git!ting low, and when the farmers cotvcluiUd -that it was wcU not to cultivate 'too .much cotton, but to g.vc s little at;notion ito other crops. And now South Oarollua has gone at tobacco as -the salva'tlon of Its* farmers. Ten years ago not one pound of to- baicco was grown In South Carolina for nurkat, only a few stray patches being cultivated here and ithoro in the upper counties, where the tohaoeo was raised wholly for the consumpt on of the Harm- ers tbemsehras. Last year one county, Darlington, exipNlmented in tobacco, and met with the griuto* success. It devoted to tobacco only 5 per cent, as much acreage as w.is planned In cot ton, but the tobacco netted $120,000. was worth 10 per cent, of nil the cotton raised In the county, or compared with cotton, was more than three times valuable per acre. In consequence of this success the acreage n tobacco will bo Increased In Darlington this year 1100 per cent., aod n crop of at least 5,000,000 pouuds, worth $000,000. will bo raised. Tobacco is as easy to grow as cotton, and pays much better. Tobacco farm ing has produced a marked effect on the -agricultural prosperity of Darling ton county and contributed Immensely to the commercial advantage of tho town of Darlington. One tohacdo warehouse was opened there last year; another will be muly for the next crop. Twelve buyer* wore In Darlington last year; their number trill be greatly In- creased next season. A smoking tobac co factory has been established by a firm of expert tobacco men from Dur ham, N. C. A tobacco growers' asso ciation will be organized in Darlington by the tobacco planters of the Dee Dee sooMon next Tuesday. The business Is Increasing every day. The Dirt log ton tobacco crop wiH amount to 5,000,000 pounds this year. This Is a pointer to the Southern farmer* generally. What has been done tn Sooth Carolina, can be done in Georgia; indeed, this state has been most auccuasfnl tn the matter of tobacco growing when tt baa tried It, and its product baa always bem deemed of superior quality, bat If has raised very ttriks tobaeefl. In computing incomes, expenses for medical attendance, store accounts, fimi.y supplies, wages of domvado servants, cost of board, room or house rent for family or personal use, are not deductible trom tue gross profits. It Is said to have been uie legimuLva Intention that the $*.(WU exemption should be applied to these items of ex pense. National, state, county, Bcnool and municipal utxes are ueuuctlibie from in comes, and comprise such internal rev enue taxes as nave not -been Included In the expenses of the business. At* suen slate, county, school and municipal taxes are .assessed ratauiy upon u.l persons liable to assessment, improve- mvnts intended to benefit a particular locality are not considered as taxes whicn may be deducted trom Incomes, suen Improvements inc.ude, sewerage, street grades, etc. Interest on government bonds shall ha returned as income by the person or corporation holding the bonds. In terest on bonds of tne funded loan o* .sal eoni.fiued at 2 per cent, and —e bonds of tne 4 per cent, funded loan of ,,1507 and those of the & per cent, tunoed lonn of 1904, are not subject coinage, gold and silver dollars would circulate side by side and both be avail ablo on equal terms at all times in the markets, tho parity between them re maining undisturbed. If this would be the rewult at free coinage, then It might be fairly coo tended that under the pledge quoted above, the Democratic party wins bound to open the mints to silver; bunt is not even contended by Mr. Bland,atfl his followers now rb.it, with free co n- nge, gold and silver dollars would have equal power In the markets, would b' of equal exrtiangeable value, or won.d be on a parity with each other. On the contrary, they openly demand fro? colntge In order that dribts may beptld with money worili less than gold, and argue, not for a bimetallic currency made up of both mentis, but for a s!l ver currency exclusively and for the silver standard of raluc. Under those circumstance*. It seems to us porfeotJy j*i!n which side Is try ing to maintain the pledge* of the plat form nnd wbioh side lx trying to rotate them. If It be true that the platform promises free coinage. It Is also true that It doe* so only on certain condi tions, the fulfillment of which It In sists upon as necessary before the mints are opened. The opponents of Mr. OloveUnd Insist upoo free colnagi In spite of these conditions aud give as reasons for It that It is not nneotlal that gold and silver dollar* should have the same purchasing power, uvr that they should have the saute power In paying dob:s, nor that thqjr should I), of the same Intrinsic and exchangnible value, nor that they should be on a par ity with oioh other. The very thine which the party In convention d-riaral to be necessary before tree coinage could bo entered upon, Mr. Rtond und his followers declare to be unnecessary and nndeslwMe. On the other hand, the president has only Insisted uj»n the fulfillment of the conditions named by the parly. He has done something to prevent free coinage without tho ful ailment of those oond.t'.ona. He has been faithful to the ptatfonn, while they have Ignored tt and guided their actions by the platform of the Populist party. While the government of Venezneii Is bagging the United States to Met- fore in the boundary dispute which It hat with Great Britain, the enterpris ing president of that country has granted a monopoly of the navigation of the Orinoco river to * British com pany. This would Indicate that the dis pute over the boundary D Intended for domestic poll tic* 1 purpose* only, the members of the Vouiauebn govern ■sent not entertaining any fear or dls- Professor Ordwuy, the grout Boston Chemist, pronounce*Dr. Price’s Baking Powder abxatatety purr. Aiken has just orpsHired a now cot- ton mill company, with a subscribed capital of over $300,000, to bnild a m 11 at Bath, and some of the eofnpr sing people of the town have begun to org Ire for another to build a mill at Alton to be operated by «w One man baa subscribed $5,000 and ten acres of land Prosperity bss also began to agitate f.,r a mill, with good prospect* of build nc one. Cbarienrou ought really to tak-> band In this gaus?.—Charleston News and Cooricr, cur? Are you a citizen of the Unite! States, anti wfiat Is your occupation? How dtil you determine inut the dents returned by you as worthless could nut be collected? What were the‘"necessary expanses" and the amoun, of each class given in as "deductions”? Only me deduction of $4,900 is allowed for t! aggregate Income of nil the meinbuu uf any family composed of one or both parents and one or m-re minor children, or husband and wife. Guam" -ns will be allowed to make de ductions In favor of eacn and every ward, except in case where two or more war-la are included in one tsmlly and have Jo.ut property inter.-... The collector may Increase the list of any person maxing return If i.e has reaso nto befieve tnat tne teturn D understated; and in case Any pel son having a taxable Income snail neglect or refuse to make and render such fict, or shall render a willfully fa.su or fraudulent list. It shall be the duty of tne collector to make the list from the iMU’-cf.tJ ng the rood for twenty yc It Is ante to say that he ‘has iif-M bushels -if Ink and whittled away half a ton of cedar pencil* In writing up j railroad to Darien. And tt has come at last. Rlobard. we corgratirate you, nnd may you Mve long and prosper." Everything comes to Mm who works with -a definite purpose. Waycross Her-lC-d: “A community Is like a man. because It la mode up of a whole lot - men. If you .want to pros trate business In a town just start tile story going that the town ha* m trade, no enterprise, no pluck, no prospects. Above all. get the people of the town themselves to talking to this dolaro-w Btfialn. Let dll the merchants sign nnd nive.ir that trade never was so (lull, let the minister groan In the pulpit, anil let -the corner statesman prophesy a hard .Inter and backward spring an! a dry summer. Do all thee* things nnd keep on doing them and you will kill any town on earth.” Your prescription will effect the result you name without fall. “The following from the Tlmes-Re- cordcr Indicates Shat A/mericus Is bound to have a cotton factory. "The best lniurmation obtainable and add work of securing subscriptions for tae to to the tax, being exempt from all federal taxation, both a* to principal’ind Interest. Losses during the year must be spe cifically described before they are al lowed oa deductions In the return*, and they shall have been actually suf fered. and the amount defim-e.y ancer- whatever, unless they make out their talned. Non-resident* are not entitled to the $4,000 exemption, or to any exemption whatever, unless they make out their annual return* and deliver them to the deputy collector where the property Is situated within the time fixed for residents. Persons receiving -fees or emoluments for professional or other services, as In the-case of lawyer* or physicians, should Include all actual receipts tor services rendered In the year for which the return is made, together with all unpaid accounts, charges for services, or other Income due tor that year, If good and collectible. The Interest accrued during the year on note.*, bond*, or other evidences of indebtedness, If good and collectible, must be returned as Income, whether actually collected or not. Dividend* payable In 1894 should be returned as ncome, no matter when declared. Debt* contracted during the year 1894. but found In said year to be ab solutely worthless, may be deducted from the Income of the creditor, but first, legal proceedings to recover tho same must have proved frultlres, un- lex*, also. It clearly appears that the debtor la Insolvent, and that proceed ings to collect same would avail noth ing. In making lilt claim for deduction of a worthless debt, the person mak ing the return must show one of these fact*. Where the salary or compensation paid to any person In the service of the government doe* not exceed the rate of $4,000 per annum, or will not reach that sum In the calendar year ,or Is uncertain or irregular, or Is paid In fee*, such salary or compensation shall be Included in estimating the annual gains or Income of the person to whom the same was paid. All salaries or compensation paid to officem or persons In the employ of the government In and for the calendar year 1894 shall be Included In the an nual returns to collectors In statements of gains, profits, and Incomes subject to the Income tax for that year. Under the Items included tn the list of taxable properties are the following; Gross receipts, credits, earnings and gains from any business, or any Inter est therein, wherever carried on. From rents received or acquired dur ing the year. From profits realized on sales of real estate purchased since December 31, 1892. From farming operations, from sale* of live stock and proceeds from sales of agricultural products. Money and the value of all personal p.-jnerty acquired by gift or Inherit- snee. 1‘remlum on bonds, stocks, notes or coupons. Income from profession, trade or oth er employment, except stated salary or pay. From salary, compensation or pay for particular services, and not Includ ing salary or compensation received from the United States. From salary or compensation received for service* In the civil, military, naval or other service of the United State* Including salary of senator, representa- tlve or delegate In congress. From gains and profits, divided or undivided, of sny partnership. From Interest received or accrued within the year upon all notes, bonds. or other form* of Indebted' b-MMin-r of * t.m.ftoo cotton .mill Amoricus Is progresstng flnety. T’." committee canvassed ohly an hour or two Frlduv afternoon, nnd wlttitn toils time c(-cured -over $10,000 In subscrip tions. onr entemrislng citizen putltlri hfiT name down for $2,600. Saturday no work wits done by the committee, but early tomorrow morning they will start out again, and next Sunday morning the Ttmes-Recorder hopes to amount of the tax In all cues of u wlltfu. neglect or refusal to -iaxe ned render the list. The penalty Is 100 per centum In case* of willfully false or fraudulent return. Tne -axes are due and payable on or before the first day of -!uiy .n each year. After ten days' notice has boon given by the collector, and tho party owing the tax full* to pay after that time 5 per cent, shall be added to the amount of taxes unpaid uid Interest at the rate of 1 per cent, per month LL. jm** trim " from the time the tame be-'ime due. Awertcus muet h.we that man. In the cases of deceased, Insane or Inao.vcnt persons exception Is made. Salaries due to state, county - r mu nicipal officers shall be .-xempt item the Income tax. UPON CORPORATIONS. The following return must be mad-' by banks, baking institutions, trust companies, savings Institutions, fire, ^ unt ’ -j^y f jund the waters -if the ■mm frozen. At one branch, how- be ablo to announce that the -ml'ra amount needed has been stfbyorlbeJ. Brunswick Times-Advertiser: "Sheriff Berrie mrrowlv teira-pcd a terrib* dearth tn the freezing waters of Cl i> Hole nwamo. elgthecn miles from tb | city. Friday morning. The sheriff anw Mr. O. W. Wright, Jr„ went out to : the (iwamn Friday morning on ab-ri marine, life or other Insurance compa nies, railway companies, railroad, canal, " ™ , ' mla broken and the sheriff turnpike, canal navigation, slack water, offered* negro 50 cents to carry Mm telephone, telegraph, express, electric °„om on Ms shouMem. Tlie negro g> light, gas, water, street rat.way com- ? J? ».wmv aeross stopped and asked panles, and all other corporations, com- the monhy. Sheriff Uer- panies or associations doing business M" <0 JE he was limd-'d for profit in tho United States; rlo told Mm to wait und hewasi* ^ Grass receipts, credits, earnings and ! on the b an ^' Tij^Tho freezing gains from any business or any Inter- j sheriff wis throw-n loto * cat therein, wherever carried on. water. On heln* puBsd out there wz. From Interest or coupons, due or ; a terrl-bte -walk of two miles toaio" ^ paid on any bonds, or other evidences tlon. The sheriff's c,0 thes ''-•to ‘ ,, of Indebtedness of any corporation, com- stiff and ho was nearly uend ** '„ mortgager, or other form* of lndebt nc*s bearing Interest, whether paid not, if good and collectible. From Interest or coupons paid or ac crued on any bonds, or other evidence* of Indebtedness, of any corporation, nompany or association. From dividends or Interest -paid or accrued on the stock, capital or depos its of any corporation, company or as sociation. From dividends or Interest paid or Income of wife or minor children com pany or aMoclatlon. From undivided profits of any compa ny. corporatlon_or association. From premiums on bonds, stocks, notes, or coupons. From interest on notes, bonds, or oth er securities of the United .States, ex cept such bonds of the United States the principal and interest of which are exempt from federal taxation. ■From Interest received or accrued on all notes, Jpondh, mortgages, or other forms of indebtedness not Included In the foregoing Items. From profit* realized within the year from sales of real estate purchased since December 31,1892. From rents received or accrued. From all sources not above enumer ated. THE EXPENSE ACCOUNT. Under the head of operating and busi ness expenses are the following: Interest paid or accrued within the year on bonded or other Indebtedness. Losses actually sustained during the yeat. State, county, municipal or town taxes accrued during the year 1894 and actually paid. Salaries, compensation or pay of of ficer* and other persons employed dur ing the year. Rents, or necessary repairs, hut not Including amount uxed for construc tion or enlargement of plant. Actual losses on sales of real estate purchased since December 31. 1892. Cost price of material purchased for manufacture or resale, not Increasing stock on hand December 31, 1893. Other expenses not above enumer ated. The following questions are asked when this return Is made: Ha* the corporation, company or at- sociatton for which this return 1* made kept full, regular aud accurate books of account, upon which all Its transac tions were entered from day to day for the full period covered by this return? I* this return made exclusively from said books? Have the full amounts set forth In this return as salaries of officer* and pay to employees been actually paid within the year covered by this return to oona fide officers and employees of this corporation, company, or associa tion for services actually rendered? What are the particular Items of lotted and when did each occur? ssK.*riLa. , s*sj5 city Friday nlgbt and was hardly - to be out yesterday. Powder—breuuse kfJr’u.bsoluU'ly^puf''' AMONG OUR CONTEMPORARIES. The leeson of the c*>Ul snap J* ’• up and turt le to recover the lo*: ground. Wr arc n» wow - off than our neighbors ninth of us, ami will be In the market wWi prrnVic • before mty other ueotlou.—Tempi Tribune. Tho trial of Hayward for the murdw of M's* Ging, In Minn up dls. gets ■» notoriety from the Pact th.it Hiywiw mis a lending “society” twin, and » supposed to have hypnotized Bllxt. W* tool, to make Mm commit tbo erini '- u appears 'thut the socloty man, once h> goes wrong, l* a most destpicjblo Til- liin.—StvuntKih News. President Fa tire It trying to make hiuxelf solid. He wines a gen. rat J®- neary for all political off 1 .'rider*. V ff they Will think tint he Is afraid "f them, and they will be more venom. 'J* thin ov.'T. The only way to scotch a snake It to kill t.-Florida T'.mesO xen. It Is an easy matter to undemUnd the opposition of the Boston pipers to tbe construction of tbo N.ourjgua ca nal bjr ihe government. There sib mil lion* of Boston capital invested In the Pacific railroads, uml these capitalists are b wvrty opimaed to tbe canal be- kunie it will destroy the monopoly of all tbe truffle between the Pacific ami Atlantic oceans, which the trenacoori- annul railways now enjoy.—New Or leans Suets. Air. Benry YVattersoo. after study'nf »>,» «itini‘nn for yearn, b i.« at last con cluded that Grover Cleveland's pcdil* on the flan nee* of tho country denv right. There ire quite a number od tor# In Alibinm who are still hing ing on to Mr. WaUtenson's abandon'd theorlea.—Eulbnb Time*. When tbe deni cots of a state logi^'a- tiro a Monthly are taken Into account, •wo are nod surprised that all the b'-"'" lation Is not w se, but rather tbit then' ts any wise legislation. The stapd und the harmful bills seem to *IHj through without inquiry, while n B n '* bill always finds seme fool to fight R —Mobile Rnglsfet. This is the situation exactly in i.b-- 1 tho United Srate* stands, ami it re- main* for cmgress to decide which otto o! the propositions ’.t win accept. To put It more cotsctedy, If a man bis s contract for tho ddlrery of aim h* does not. without hi* consent, wish tho contract fulfilled with out*.—Chattanoo- Sz Times,