Georgia Historic Newspapers

    THE "WEEKLY TELEGRAPH: APRIL 11, 1895.
IUV1I1
cision of tlie Supreme Court
tlie Great Question.
INVALID.
.. on Kents and on Incomes From
Municipal Bonds Will Hot
Hold. '
jTBER QUESTIONS OF DIVISION.
f Ja.tlco Fuller Delivered Ilia Opln.
„f lha Coart, and Jaitlfee
pl.ld and White Delivered
Independent Opin
ion, on the Tax.
■j'llnRWn. April 8.-The announce-
*■' ( the decision of the supreme
. the united States In the income
^ today was made in the praa-
”,» crowded court room, the spec-
lobby being Citocged to Its ut-
capacity. Public lu cres; In the
J has drawn an audience every do-
,,1 day since the argument took
.. that ha* taxed the power and
.nutty of the officials to care for.
those within la.e rail today
* Attorney Oeneril Olney, Aisls-
, Aitorney General Whitney and
- w, L». Guthrie o£ Iv»~ York: who
1-art in the argum 'nH; Mr. J. V.
.«a..n of Waahingtoa. of counsel for
7 Moore, who »ought an injunction
retrain Internal Revenue Commls-
, Miller from proceeding to carry out
laws; Senator David V. IHH of
V York. Who so perJlstentlv fought
liieen' ii of the tax provision In the
K Law; cx-Secretary of the Treasury
well; R. R- Bowler, comptroller of
treasury; Senators Mitchell and
nton; ex-Attorney Gen-ral Garlapd,
, George C. Oormaa; and a great
iber of attorneys mo -e or less Inter-
<i In the action of the court.
,e members of the court, except Mr.
Kiate Justice Jackm 1, entered the
mber promptly at noon. A few
« of minor tmportaore were <ts-
Jd of and the chief justice annnunt-
that at the conclusion of the sitting
Thursday the court woi.d adjourn
r Good Friday and sevaral orders of
court, after which the great case
the day was read Jy him. lie said,
ldst almost a painful stl’lness:
j am charged with the duty of an*
racing the opinion and judgment of
‘court In tlie case of Charles Pollock
ius the Fanners Roan and druat
npany ot al. The con .-11 nons of IB*
rt were elated to te .13 follows:
First—That by the constitution fed*
taxation i. divided Into two great
m: Direct taxes and duties. Mt-
i and cxchuw.
n-ond—That tho Imposition of Ji
nxes I. governed by the rule c-f
oril mment among tV several stale .
mllng to numbers and the Imposl-
of du'lcs. Imposts and excises by hte
of unlfurroHy throughout the
led Slates.
rnirxl.—'That the principal that
atlon and representation go together
I Intended bo -be and Was preec.-0.ed
tie- constitution *>-• the estimate of
- rule of apportionment among the
ml states so that such nppotllcn-
t should be according to numbers
•uh state.
Fourth -That the st ita* surrender
power to levy Impoita and to reg
commerce to the general govein-
ot. and gave it thj c-n -urrent power
' vy direct taxes in reliance on the
"tlon afforded by the rules pre-
Rbed, and that the eo.opromlse of the
svtltutlon cannot be disturbed by
iMatlve action.
Fifth—That these cuirluilcne reiult
in the text of the constitution nnj
• supported by tho historical evidence
nlshod by the circ imstances »Lr-
Jn-llng the framing and adoption o?
at Instrument, and the views of thorn
■ fronted and adopted It.
sixth—'Hist the unde.-•■'•."ding ard
-nation at the time of the adoption
the constitution, was that direct
"s were not to be levied by the gen-
I government, except unde-- the prrs-
• of extraordinary exigency, and
t has been the oraefiw down U
..uat 15, 1894. If the power to do so
to be exercised as an o-Ulnary and
tal means of supply, that fact fur-
ihes an additional reason for elrcum-
-ctlon In disposing of the prevent
BO,
Seventh—That taxes on veal estate
kmg to the close of ll.-eot taxes and
it the taxes on the rone or Income
real estate, which I* the Inrldcnt of
ownership, belong to tho same class.
Eighth—That by no precious dec-.skjn
this court has this question been ed
ucated to the contrary cf the ri*i-
ilone here now announced. Thu-, so
-h of the act of August 15, :8J4, es
mpta to Imposo a tax upon the Vent
Income of real esttto without appor-
nment Is invalid.
The oourt is further of opinion that
s act of August IS, 1894, Is Invalid
far as ft sttempts to levy a tax
u the Income derived from muni-
nl bonds. As a municipal Incorpora-
n I* the representative of the state
-1 one of the tnetrumentalllles of the
ate government, the property end
-nuts of municipal corporation 1 !
not the subject of federal taxation,
r la the Income derived from state,
inly and municipal securities, since
lnl
below, but had been explicitly waived
on tile argument of the case on Ite
merits. He said that tho power to jje-
cl le a law unconstitutional was used
with reluctance, but the respnovlblllty
coutu not De evaded wm-n tne necea-
elty arose. The contentions respecting
this latv were:
(1). That a tax on rents was a tax
on real estate, and that not being laid
according to apportionment It was In-
valla. .
(2.) That it was not .uniform and a
violation of the constitutional require
ment that such taxes Khali bo laid with*
uniformity. Under this Jicad came the
exceptions In favor of those persons
who were not In possession of an In
come of $4,000; of mutual insurance
companies, savings banks and partner
ships, all organized for and doing the
same business as that o'f corporations
authorized toy tho states. These ex
ception, it was held, were nrbltraryi
and capricious and not based upon
sound public policy.
(3.) That Incomes from investments
in state and municipal bonds could not
be taxed.
The chief justice proceeded to a con
sideration of the constitutional re
quirements with respect of the Impo
sition of two (forms of taxation, di
rect and indirect, and said that the
framers of the constitution intended
to make the consent of those who were
expected to pay esssential to the val
idity of any tax.
They had Just come out of a conflict
upon the great prlnclpel of Taxation
■with representation, and thev were in
tended to go together, that congress
should so impose a tax that It would
fall with even force and effect upon
all of the constituents of those who
voted for It. The states represented in
theconstltutlonal convention, said the
chief justice, surrendered tlu»lr right
to levy imposts, excises and duties to
the general government. They looked
forward to the time when great states
to tho west of them would be coming
into the union, and wtien they gave up
that right they did so with confidence
that the rule of uniformity would be
observed In they laying of taxes by tho
cpngreas.
THE TAX ON REAL ESTATE.
with those on which large corporations
were conducted—for the mutual benefit
of stockholders. He Inveighed against
the exemption of savings and building
associations which were not charitable
Ithrr
money-making or money-saving. All
theao exemptions stamped the law as
vtosa legislation ol Ulo most pronounc
ed character. The law violated every
right and comity guaranteed under the
constitution. That there should be any
doubt about the subject surpassed his
comprehension, it the census figures
did not convince one ot the magnltdo
and Injustice of .the exemptions granted,
he did not think congress could be con*
VL'nrwh “t-kniush nn« r
OTHER SECTIONS OF THE LAW
The first question to be consider?;!,
said dh'ef -Justice Fuller, was whether
or not a tax on rents in a direct tax
within the meaning of the constitution.
It had always been held, be said, that
a tax on estate, real or personal, was
a direct tax ,but It might be that the
constitution had a different meaning
and that It was to be applied to this
case. In that view It became necessary
to inquire what were direct taxes at
the time the constitution was adopted.
The chief Justice then made exten
sive quotations from the history of the
debates In the convention on the sub
ject of taxation. The Inference from
them, he said, was that the general
distinction between direct and Indirect
taxation was well understood by the
members ot the convention, and that
the expectation was that a direct tax
would be the last resort of congress.
The celebrated case of Hyton vs. the
United States, decided March 3, 1798,
was then referred to at great length,
the ono in which It was held that a tax
on carriages was not a direct tax.
The several opinions filed by the sev
eral Justices were quoted, and Mr.
Chief Justice Fuller asserted th»t In
none of them was any expression of
opinion os to whether or not anything
except a land capital tax was a direct
tax, but they were confined to the
case In hand. Tho case, he said, seemed
to turn upon the declaration of Ham
ilton as to what constituted direct
taxes. If there had been a reference
to the decisions of the country from
which the United States derived Its
jurisprudence It-would have been fatal
for In Great Britain Income taxes had
always been treated as direct taxes.
The opinion then proceeded to re
view the decisions made by the su
preme court in certain cases arising
under the l&w of 1881, which, the chief
Justice salt), counsel had contended de
clared that an Income tax was not a
direct tax and must be regarded as
controlling In the case under review.
The principle of stare declsus, he con
tinued, dnly applied to such cases as
are directly In point. No court had over
held Itself bound by any part of a
decision not necessary to decide the
oase before It.
The duty of any court charged with
the construction of legislations! pro
visions was not to extend a decision
on a question If an error was likely
to be perpetuated or committed. In
the light of these observations the
opinion considered the decisions down
to that In th> Springer case and con
cluded that they were all distinguish
able from the one In hand. The Spring
er case was no exception to the rule,
Inasmuch as It did not present the
point raised In this esse—Is a tax on
rents a tax on real estate? What '
land but the Income thereof? was
asked.
The constitutional requirement was
that dlract taxes should be laid only
by apportionment among the states
according to population, and this waa a
direct tax. There waa no distinction
between an annual tax on the value
of the land and a tax on the land
Itself. Constitutional provisions, It was
ssld. could not be thus evaded; It
waa the aubatance and not the form
or ahadow that waa to prevail In con-
strulng them. Upon thla point fKere
were many decisions and some of (Hem
were quoted.
"What the constitution Intfhded to
prevent,” said th* chief Justice,
that no tax sh"uld be laid on the resi
dents of any state by the representa
tives of other states.”
The exercise of the power to levy d|.
reel taxes was to be restricted to ex
traordinary occasions.
In conclusion, therefore, upon this
point, the chief justice announced that
the court were of the opinion fhat that
part of the law Imposing taxes upon
rents obtained from real estate was
Invalid.
THE MUNICIPAL BOND TAX.
ration on the Interest therefrom
rates on the power to borrow be-
» It Is exercised and has a sensible
licence on the contract, and, ttiere-
|e. such a tax la a tax on the power
the state and tbelr Instrumentalities
borrow money and consequently re
gnant to the constitution.
Upon each of the other questions
sued at the bar. to-wlt:
'■ Whether the void provisions as to
its and Income from real estate In
flates the whole act?
Whether as to the Income from
rsonal property, as such the act Is
''■institutional as laying direct
Xe*?
3- Whether any part of the tax. If
°t considered as a direct tax. Is In-
did for want of uniformity on either
l 'he grounds suggested?
The justices who heard the argu-
“"t are equally divided, add thefS-
r " no opinion Is expressed.
The result Is that the decree at the
reuit court Is reversed and the cause
roanded with directions to enter a
■ere* of the complainant In respect
dy <>f the voluntary payment of the
LX on the rents and Income of Its
'** estate and that -which It holds In
"I and from the Income from the
onlcipal bonds owned or so held by It.
■falef Justice sslil that the Jurts-
The
tlon of courts of equity to prevent
■ersion of funds by breach of trust
illegal payment of funds bad been
'e-iu-ntly affirmed by tho court. The
a alien was not r.-ibud In the cuUTt
vineed, ‘‘though one rose from tho
dead" to convince It. The law was also
Invalid In th£t it levied a tax upon tho
salaries of the 101 Judges of the United
States, many of whom received small
salaries. If the provisions of the con-
s'itutlon ooulil be set aside by the arbi
trary act of congress, where, he asked,
would this power end? It was but n
stepping stone to other and greater acts
t-hat would eventually open the way
for a. war between the. poor and rich.
Such a power assumed by congress and
permitted to go unchallenged, would
mark the hour when the decadence at
uie nation would coromenoe. If the lim
it of the exemption could be fixed at
34,000, future congrwses might fix It at
315,000 or 320,000, thus ouiupelllng one
class alone to pay the tax. Or, the
limit might be fixed at an amount as
a board of walking delegates might de-
terinine to be necessary.
In conclusion, Justice Field announc
ed hid opinion that the whole law of
1894 should be declared to be null and
void.
JUSTICE WHITE'S OPINION.
Justice White prefaced his dissenting
opinion «w»th tihe statement that the
rendering of long dissents In a court of
last resort -was honored more in the
breach than in the observance. Their
only effect waa to weaken the efficacy
of the opinion of the court. Justice
White said he should not speak today,
but for the fact that the court had
over-ruled and set aside established pre
cedents and the settled and uniform
doctrine of the supreme court down to
the present time. He regretted that at
this late date this court should thus
overthrow an nullify an act of con
fix*. supported and affirmed by all
text writers and by every decision of
t.«c supreme court cf the Un*te^
When the fathera constructed our form
of government, they gave it, notllm-
ited, but unlimited power to levy taxes,
with but one exception—Uiat of taxing
export*. The assertion that the consti
tutional power of congress was limited
was, he thought, the fundamental error
in the reasoning of a majority of this
court. Otoe great question before the
court rwas, fas the Income tax a direct
tax? That question was practically de
cided a hundred years ago; and he did
not deem it necessary to enter into
an elaborate review of Hie cases that
had been decided.
In briefly reviewing the cases presented
to the court, he observed that the argu
ments made and thb citations used in tais
case were the same as those brought out
In the Hyton case, and It was the court
which asked to again take up the ques
tion adjudicated by an unanimous court
a hundred years ago.
Justice Harlan was of the opinion that
a tax on the gains, proflts and Incomes
derived from rent of lands was not a di
rect tax; that under numerous decisions
of this court the Income ctf.ved from
municipal bonds was not the subject of
specific taxation in any form by the
United States. In other mallei* he was
In accord with Justice White.
At 245 the court concluded the reading
of opinions.
Upon the question of the constitution
ality of the taxation of incomes from
state and municipal bonds the court was
unanimously In the negative.
Upon the question of taxation of rents
rnurt stood as follows:
Affirming, Justices Harlan ana
against the law, Chief Justice Fuller,
Justices Field, Gray, Vrswer, xlrtwn and
Shlrus.
upon the s«n«r«S question c? the ****-
stituilonaltty of the law the court Is said
to be divided as follows:
For the law, Justices Harlan, Brewer,
Brown and White; against the taw, Chief
Justice Fuller, Justices Field, Gray and
Shlras.
The president was Informed of the In
come tax decision shortly after H was
rendered by the supreme court and at
1:29 he summoned Secretary Carlisle to
the executive mansion and the two dis
cussed the matter for tome time.
Other members of the cabinet dropped
H later, among them the attorney gen
eral. The dedslbn waa a disappointment,
but the administration will at once Issue
Instructions to collectors of internal reve
nue to cohform to the emasculated law.
Secretary Carlisle followed his well de
fined custom not to discuss Che matter
for publication.
Attorney General Olney said the gov
ernment would not ask for a rehearing,
but would accept the decision as ren
dered. He was not surprised st that por
tion of It excepting municipal ami state
bonds from taxation, but expressed the
hope that the question of rents might be
brought before the court in some other
shape, when he entertained" the strong
belief that Che present attitude of the
court would be revised.
In the treasury department. Assistant
Secretary Curtis declared that the condi
tion of the treasury was good and the
revenues amply sufficient to meet current
Commissioner Mflier and officers of tho
income tax division held a conference to
night of several hours' duration at the
treasury discussing the hearing of the
opinion on the present Income tax ma
chinery tn operation and charging it
when necessary to meet the changed
condition. These !fi«tructions will be
ready for publication tomorrow or next
day.
Ha l)o«a ffot n«li«
>N<*xt In onto, the opinion considered
the third objection to the law—that It
Imposed a tax upon the Incomw deriv
ed from Investments In municipal bonds
and was therefore Invulkl.
Mr. Fuller reasserted the general prin
cipal that a tax on government bonda
waa held to be a tax on contracts, and
prejudicial to the public Interest. It
was therefore, obllvtoue that such a tax
on states or municipalities to make
contracts ww prejudicial to public pol
icy, and therefore unconstitutional.
On the other matters Involved In the
case of Hyde vs. The Continental Trust
Company of New York city, and In the
case ot John O.Moore vs. Joseph 8.
Miller. commWoner of Internal reve
nue, fbr an injunction to rertraln him
from proceeding to carry out the law,
appealed from the courts of Gw Dis
trict ot Columbia, Chief Justice Fuller
stated that the oourt was equally di
vided. The Judgement of the lower
courts, as far as It related to the pay-
courts,
mont of tax on rents and state and mu
nlclpel bonds, wn reversed. In the
Moore case, the effect of the murt's
action la to affirm the refusal of an In'
C notion against the commissioner ot
ternal revenue.
THE DISSENTING OPINIONS.
Justices Field and White read lnde-1
pendent opinions. Jisftice Field devoted
pome time to a review of the questions
regarding rents and denounced the
principle sought to be established by
the Income tax law. Many of fa Is con
clusions were In conformity with those
expressed by the chief Justice. He also
attacked the law, owing to Ita lack of
;o Decision of th? Snnromo Court
Is What He Desired aad
Expected.
Tax <
Fron
Innfrlpul and State Ilev
Hullwuy Corporations Will Hold
Under tho Com I'm Decision*
What is
ilneton, April 8 —Senal or HS of
New York, who more than any ono elio
an'tagonlzed the enactment of tho In
come tax into law when before the sen
ate, was an Interested HpeetWor and
close listener In th.• oourt room when
the opinion vrtis handed down today.
II s (presence was aeddoufcil, however,
as be waa called here from Albany to
argue a Now York cns« that was on
tho calendar for today. Ho Is greatly
pleased at tho result of the ease and
dlscmsed the effect of the decision.
"I am nadurilly gratified,” he said,
Vt the decision of the court by a vote
of 0 to 2 on two Important questions
Involved in the act. They aro fcoiii
questions I had e-'etully considered
end vigorously preu»?el in the senate
among dehor oblurtlons to the law. For
myself, I never had any doubt that Ihs
tax Imposed by tho tucome tax ki.w
It a direct: tax In all its features, and
hence an nnconsiitutloual law. I nat
urally think the opinions of Justices
Fuller and Field are very oble and con
vlnc!nr_- and will raar.ve the approval
of the bar throughout the United
States.
“There nev.-r was any good reason
for the enactment of the Income tax
law. It -was pressed upon congress by
a lot of Populists, socialists, cranks
and disturbers, and their views -wc-e
unwisely adop.od. It w-as classed ns
one of the worst kind. From u polit
ical standpoint it was the height of fol
ly to adopt letfislatlon of that charac
ter. It bad never been laid down as a
Democratic prlnMplc nor adopted In
any platform. It w.if foisted en tho
party In «n effort to get vo'es from n
class of people who <I1<1 not vole the
ticket. lit antagonised the business
community, delayed the snliptso-n of a
tor.II roform toll and tils Injured .the
Democratic party over Since.
, ‘Tlho effer; of the decision will, In
my judKnionlt, be excellent for On;
country. ! llive no qaetoaUm but that
the -wh ile not -wttt ovcn ually bo de-
clarnt ur? •-n ttutlonal. The first act
of the next oongrati rtiould be to re
peal the hiw and atone for our bkin-
den, bat unSintun-.rtely the Itepubl;-
cans w 11 n i the benclit • f the repeal.
It -u'-ul-1 be til,- iiuir.1 Mipr-ine folly
on tin- pa ill of tho Detn-vifitlc party
to s-ttenur.. to indtotaln nn In
law iwlicn s imo'of its prior:,<il rcattm -
have already been declared to 1
c-ustltiri-oKil by a vote - f •! to 2 and
when the ««>ol.- act Is belkwed t<
Invalid by til bust one-half of i he
Judges who httar.1 the -angumoat. The
true policy for the country and tho
Democratic party to pursue u to lot
the general government collect. '•» rev
enues by tariff taxes and « kmlt«l
annum of Internal revenue taxation—
strictly So-cnUad—and penult the states
to impose direct taxei
“The invalidating of that phrt of the
la,w npjdjrlng to itocomej derived from
rents is far-reaching tn. its conse
quences. It will materially reduce rtie
revenues expected and deprive the act
of one of the principal argumen-ts as
advanced aa >1110 t'-mo Is favor of Its
pasuage. via., Ito roat-h the rents derived
by owners of real estate who reside in
foreign countries. The law Is unjusti
fiable and undenaicr&tio and 1 rejoice
that it has ui( l; at least a portion of Its
de.ii h blow; the rest trill follow lu due
time.'
Hiferring eriponSully to the state ho
wpnuenU. 8ena;tor IIIU continued: *
"The iknlslon Is of great benefit to
the bus nos, interests of Now York
stfite. The munWpul bonds held | ( y
the orpofattons and riwten* of Sew
York are cnomsxH. I do not rervvH
tbc figures, but 1 have seen tlie agp-e-
gaite staled ss something more than a
thousand million* of da«lar*. The de
cision relieves them from die payme- t
of the fin on -the Income from -beso
investments.. The deoislon relative to
municipal bond* being placed on tho
ground thrit tbc municipality Is an !n-
strumenhillty of state govcrolent, vlr-
Castorla is Dr. Samuel Pitcher’s prescription for Infants
and Children. It contains neither Opium, Morphine nor
other Narcotic substance. It Is n harmless substitute
for Paregoric, Drops, Soothing Syrups, and' Castor Oil.
It is Pleasant. Its guarantee is thirty ycar3* uso by
Millions of Mothers. Castoria dostroys Worms and allays
fovcrislincss. Castoria prevents vomiting Sour Curd,
cures Diarrhoea and Wind Colic. Castoria relieves
teething troubles, cures constipation and flatulency.
Castoria assimilates tho food, regulates tho stomach
and bowels, giving healthy and natural sleep. Cas«
i toria is tho Children's Panacea—tho Mother’s Friend-^
Castoria.
*-ca.terla Is an excellent medlclno for chil
dren. Mothers have repeatedly told mo of its
good effect upon tbelr children.
Db. G. C. Osaoon,
Lowell, Mass.
Castoria Is tho host remedy for children of
which I am acquainted. I hop© tho day la not
far distant when mother* will consider tho real
interest of their children, and use Castoria in
stead of the various quack nostrums which oro
destroying their loved ones, by forcin^opium,
morphine, soothing syrup and other hartful
agents down their throats, thereby sending
them to premature grave*. 1 '
Da. J. F. KnccnELOB,
Conway, Ark.
Castoria. >
• *ii
" Castnrlft in Bn well adopted to children that
I recommend It oasuporiortoany preocription
known to me."
n. A AncnKR, M. D.»
111 So. Oxford St., Brooklyn, N. Y.
** Our physicians In tho children's deport
ment Imre spoken hlRlily of their experi
ence In their outside practice with Castoria,
and although wo only havo among our
medical supplies wlial la known ns regular
products, yet wo aro froo to confess that tho
merits of Castoria lias won us to look with
favor upon It."
Vkitkd Hneerral. ink Pisrsasinv,
Boston, Mass.
Allis C. Smith, JYe*.,
The Centaur Company, '(( Harr., Street, He— Y<wk City.
Profeasor Charles E. Dwight at
Wheeling. W. V«i, writes: “I regard
Dr. Price’s Baking Powder as per
fectly pure and wholesome. I am using
It In my own family and It gives per
fect satisfaction.”
NO EXTRA SESSION.
President Cleveland and Mr. Carlisle
See No NeceosKy for It.
Washington, April S.—The president,
on being asked thla afternoon whether
tn view of she decision ot the rupreme
court on the Income tux law, an extra
session .Of congress would j* tailed,
■aid that neither he nor the secretary of
the treasury saw any necessity for
such action, and that unless there was
an unexpected change Id conditions, be
had no idea that congress would meet
again before Uis Ume appointed for Its
regutur session.
The effect of the supreme court’s de
cision on the Income tax law, so far
as the treasury officials can determine,
after a hurried estknsfe made Ibis
afternoon will be a reduction of about
onc-bsif In th* revenue originally es
timated as obtainable from that. Bounce,
thus making the annual revenue to be
expected about 315.000,000. The original
estimate of 330.000,000 a year was baaed
on the assumption that the law would
be held to be oonatMutlonal >n all ot
Is provisions. Colled-ors of Internal rev
enue will be notified of the decision,
and Instructed to make whatever cor
rections may "be necessary thmugfi the
decision rendered today In she b'ank
forms furnished them by the commis
sioner of Internal revetw*. No new
forms will be Issued, and the wort of
preparation for the collection ot the
tax will proceed without delay.
EliaCKCil UJT »***. **rasas*, w wi
uniformity, and dwelt upon ha exemp
tions and the many discriminations
found therein.
Taking up the .exemption of mutual
Insurance companies, be declared that
they sure conducted on lines Identical
BUCKLE1T8 ARNICA SALVE.
The best salve In the worl-1 for ruts,
bruises, seres, ulcers, salt rhaum. fever
pores. Utter, chipped hands, chilblains,
cornet and all akin erptlona, and positive
ly cures pile*, or no pay required, it
Is guaranteed to give p-rfeet satis ruction
... I.. •!.■', r. f ::.-!-l l-rl " :its ikc
box. For ealv til ti. J. lxclxt 4 Svn.
tikiSj- (I--rides that railroads and other
cwjvmvdoo* iwhleh piy the Irate of
Ntw York (awl somo other state*!
certain pan’ of tho'r earning, fe- the
support of tlin studs government ore
not taxable under the Inoomo tax law
Those »Dd other eonpor.iMons are cre
ated by the state, ou: the general gov.
eroti-nt, and the tuxes ire special
t.!X*rt u«,d f.w the stale government
stnl ore jam as tnudb an matrumen-
t.llty of n’ate government as la n atalo
bond. (i municipal bond or any oth*
metii* which the state his Ji-tited foe
the purpose of rati ng rnrytue.”
“Hie scooter of suorwnaey—wwayod
easily by Dr. Price's Baking Powder.
IN (UDCraVBRff HANDS.
TensacdbL Flo., April 8.—The Booth
era States (mart and Umber Company,
ono of the lugnrt popcorns doing bu«l-
nesrt here, was placed In the binrfc of
rtrrivcns todiy by order Of Judge Par-
dee of New Orleans, Th4* Is an Kcff-
hah company sod bus offices hi Pensa
cola, Now York and boodon. The re-
frivera are S. M. Lanvtt- and W. P.
VtpC-.imlck of LcalsvtBe. Ky., and
Clarence Carey of Now York. Hie bns-
Ineat win be continued by the three
receivers attending to the American
husln-w* and Ercntt Jfori of Loudon
the Enghah bus!news end.
• • MARVELOUS RESULTS.
From a letter written by Rev. J. Ounder-
man, of Dimondale. Mich., wo are per
mitted to make this extract: -j have no
healtatloa In recommending Dr. King's
New Discovery, jurtha result* wen al
most marvelous In the ease of ray wlfo.
While I was pastor of tho Baptist church
at Rivas Jan-*Ion vho was brought down
with pneumonia, succeeding Is gri
Terri Wo parpxlem* of coughing would
hat hours with Utile Interruption and It
seemed a* If aha could not survive them.
A friend recommended Dr. King** New
Discovery; It was quick In lu work aad
highly satisfactory la results.” Trial
bottles free at H. J. Lamar a Sons f
LANSING APOLOGIZES.
Go Is Not So Certain of H t Proof
Against Mr. Glere*-ibd.
Boehm; April 8.—lle.v. 1. J. Lansing
whoso references -to ttoo president lu
his address -before the New Eng's ml
conference at: Salem last l'liu-stlay
tdgbt provoked extended cr’.flcwm,
gives out this gtotnmaat tonight:
‘‘My allusion made In a temperance
a-ldriM at Salem ou Thursday ns to
the drinking It atolls of the president of
tho United Stale* was hutil partly ou
cejnmon report and partly on testimony
of eye -wrltn-pssrtt. From v.-.riou* Ind -
pendea; sources which I liH’ovd- to lx-
wholly reliable, I htnl Ikh-o informed
the tilth president had been seen ou
different < ccjsi- ns and In the presence
of many -person* In an Intoxicated o in-
dlKoa. From the aulKtanltlsl and dc-
ta'itvi character of (these triaicfuents, 1
snpposul 'there \uis nr) tlouhr as to tho
farts. I therefore made this allusion
a* a tmMUr of common report, basing
iny confidence on the Ptatlna-ny of per-
s 11. Mi'l :n I .((:.;• I -I t - Id...
itVuwra Tho ”iti:— -_*r thau wit.
iKM-.’s iibvtously 1 cannot srith propri
ety reveal, since sharing their knowl-
edge In common wth many others,
they might junily shrtslf fro.-ti being
soiled out ami aided to verify some
thing which not only they but othctM
aqua Uy with themselves had ocnl
proof. I must therefore *ay thut It
my rttateineru ntpiVKluc’ng Hiich te*t‘-
mony I* not In harm my with facia* 1
regret having made It. I could have
no.t-tnv desire nor mtotlvc for saying
acjihlng unkind or uncharitable <t
the president or of any p.irtjr wtoitso-
erer. The case bring ono ot conflict
of testtino-ny iK-tiw-a-o witnesses .-.f
equal creditability, 1 cmn it deride,
and since 1 have nn personal knewl’-
edge apart from the ttwt mnnv, I wi fa-
draw the uraleamart and' (tender .ipoio-
gle* utNl (dneere regret* to the presi
dent of the United Ktitar* amt to the
puldlo. |. J. Uinsltig.
“Borion, Apr# 8, 1805.”
Tlie City Court Solicitor Ausworcd Al
Charges ns Thoy’Wero
Made.
SPALDING WAS 11ISINF0K11ED.
The County Attornoy Wu Delegated t
Look Into the Matter Last Week,
but the City Court Solicitor
Held a. Full Hund.
Atlanta, April 8.—(Sktecial.)—'Solici
tor Lewie M. Thomas of the much be
devilled city court appeared before a
meeting of tho board of county com-
mlnaloncrfl today, called for tho pur-
pos
of in
Btlgatl
the
■Mt
of his offict’, in respo
to hnvo the charge
Bp.-ddimr tli it justice
of miscarrying ther
to his d.
i n l
Hi
bott
Ansomic Women
with pale or sallow complexion^
or suffering from skin eruptions
or scrofulous blood, will find
auick relief in Scott's Emulsion.
All of the stages of Emaciation,
and a general decline of health,
are speedily cured.
Scott’s
Emulsion
takes away the pale, haggard
look that comes with General
Debility. . It enriches the blood,
stimulates the appetite, creates
healthy flesh and brings back
strength and vitality. For Coughi,
Cctds, Sore Throat, Bronchitis, Weak
Lungs, Consumption and Wasting Dis-
cues of Children.
Srnd Jtr our famfUrt. Mailt J FRP.n,
ScottSBosne, N. Y. All Druggists. 60c.ind|l.
council of srr. man,
•Atlanta, April S.—(Special. I—Erer
since 1877 It baa boon the peculiar doty
of i,be governor to oppol it the mayor
ami aldermen of tho little town of St.
Mary’s, down la Canid.*! County, the
only place 4n Gnvrgli where the pec
pie do oog choose their muolclpal gov-
erom-at. Todiy Gov-vnor Atkinson
named Jcbu Ktcba(d*>a mayor and
John -It. Richlott, I.. J. Long, J. G. Ku-
4ol[*i, A. C. Wright and Robert Tump-
kins, Jr., Aldermen tor the ens uing term
of cue year.
The publio considered ili.it It had -
liod enough oT the city court, und
enough of Investigations generally af
ter the police department fl.i o anil
tho Jumbo Hunter comic opera, but
CommK-loncr Spalding of tho county
commissioners for one. at least, (lid not
appeal- to be satlaficfl with the com
plete vindication that had been given
to Solicitor Thomas and last week * -t
things In motion to Insert tlio probe
again by making charges of Irregu
larities In the solicitors office before
the board. The board appeared to bo
itching to-do something to attract at
tention, anil after several of the talk
ing members had had a crack at the
city court, taking the general attitude
that th ire must bo something runk
In Denmark, Chairman Collier oven
declaring that tho governor ought to
t>e uskeil to investigate, It was ordered
thut the county attorney should «ei
to It that tile legislature puts the so
licitor on salary at lu next meeting,
thus depriving him of ht* alleged
prlncel/ Income, -which princely in
come deprive* the outnty nf too use
of many convicts so badly needed to
work the Exposition grounds and other
waste places.
At tho meeting today Solicitor
Th-,mas played a full hand. He an
swered the charge* mudo by Com
missioner Spalding Item by Item— al
most ad Infinltm. At the conclusion
tho board as wready to admit that
Commissioner Spalding had gone off
half-cocked when he Jumped tho city
court rabbit, and they decided that
the Investigation should be no Invae-
fixation and that the records Hh°ulcl
show that the solicitor had explained
the crouds away, but they declined to
vote him a vindication on tho ground
that such an act would be aft implied
reflection upon Cemmladoner Spalding
and wua, therefore, not a neccosuryl
thing to do. Mr. Spalding for himself
stated that he thought the Information
upon which he accused the city court
of shortcomings was reliable.
T-- »ubj-,-t of th • ni xt investigation
has not yet been announced.
Watth'nKton, April S.-The onmrkrol-
ler at the currency has declared s sec
ond dividend of 15 per cent., making
55 per cent, in all. In flavor of th-> cred
itor* of flw Oglethorpe National Bunk
of Brunswick, Oa.
FOUR BIG SUCCESSES.
Having tbs Beaded merit to mors than
make good all the advertising dalmed for
them, the following four remedies bars
reached a phenomlnal sale: Dp King’s
New- Discovery, for consumption, coughs
and colds, each bottle guaranteed—Elec
tric Bitten, the great remedy for liver,
stomach and kidneys. Buck ten's Arnica
Salvo. the beet in the world, and Dr.
King's Now Life Pills, which ar* a per
fect ptO. All these remedies are guaran
teed to do Just what Is claimed for them
and the dealer, whose name la attached
herewith, wit be glad to tall you mere
of them. Sold at U, J. Lamar St Son’s
Artf UP re.
ee °UKE
Cigarettes
©GARfmsS
wd u son* fcCcv 'rrrrSSp
caT£* y
MADt FROM
High Grade Tobacco
AMi
ABSOLUTELY PURE