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THE EVENING TIMES WASHEsGSDX MARCH 29 1901 e to FRIDAY Th 5 i old bird isnt caught With chaff and a Wise man isnt tempted With a cracker bag after he knows Uneeda- B iscutt- f f W i r e 1- A E T5 1 cflt6m the kiid that come in the airtight package r i I If t NATIOHAL BISCUIT COPAH- Yr i p t = STATE TAXATION SYSTEMS Various Plans for Assessments Against the Corporations CumniiHitlozx Denllng VItH the Question of Revenue liaising Luis Governing Several States The Industrial Commission has Issueu- a monograph on Taxation of Corpora- tions embracing a report on different systems employed in various States pre pared by its expert agent George Clap perton The report takes up the systems of corporation taxes in Massachusetts Connecticut Xew York Xew Jersey Pennsylvania Ohio Indiana Michigan Illinois Wisconsin Iowa and Texas States were selected at the of the Industrial Commission of their industrial prominence and because of the varied character of the Kystems in vogue Mr Clapperton makes the comment in his Introductory remarks that these States in their methods repre- sent substantially all the special methods thus far devised for the taxation of cor portions of a quasipublic character x- J cept that of a fixed rate upon net earn ings which is in vogue in Delaware and Virginia Mr Clapperton fays in his j regarding the subject in general The inadequacy under existing eco aomic conditions of the property tax so called and its ut ter failure even under the jj most rigorous and effective adminis trative methods that have been devised t to reach for taxation property of a cor porate and Intangible character are in all the States named It is clear that under this system there are numerous forms of wealth that not and cannot be made to bear a just share of the public burdens and which V In large part evade ir escape taxation and some forms which when reached at erty tax are not equally and uniformly but unjustly and disproportionately s COmlared with other property The v inevitable result Is that real estate some forms of personality are unduly burdened with taxation These conditions under the T of aggressive investigation have positive public and political in many of the States and have- s inclined people In every State keenly alive to prevailing Injustice to vigorous criticism and denunciation of taxdodjj ing individuals and corporations While State tax officials tax and writers upon taxation with considerable justification inveigh against the efforts of individuals and corpora 4 taa to evade and escape just taxation- it should In justice be said that there Is j a lack of appreciation of the fact that the principal cause of these conditions Is inherent in the system itself rather than In a general desire to avow just taxation In alt the States named vast amounts of property are virtually exempt from tax ation and other property is unjustly grievously burdened through the opera JCuetl b the di- rection do- S t under the prevailing general 0 agi- tation I A 3Tonoraih Indus- trial be- cause S introduc- tion general t rec- ognized I prop 5 tax- ed and- search- light en- gendered j commis- sioners and- ¬ ¬ ¬ < > ¬ tion of bad systems and injudicious laws It is useless to inveigh against tax dodgers and faulty administration unless the methods of taxing such classes of property are changed Representatives of corporate manage- ment and others are animated usually not so much by the fear of equal taxation as of unequal taxation under the prevail- ing systems Justice Cooley in his work on Taxa- tion says The assessment of personal property readies so small a portion of the amount- r protected by Government that it might almost be said that laws for the purpose remain on the statute books rath- er as incentives to evasion and fraud in the dealings of the citizen with the State than a ameans of raising a revenue for public purposes This might aptly be applied to the sys- tem for the taxation of corporations as well as intangible personalty in ciany of the States a system that puts a premium upon evasion and inflicts a penalty upon honesty and weakness The remedies seem to lie in the adop tion by several States working in har- mony so far as may be of new and mod- ern methods based on correct principles for the taxation of special forms of separate and distinct from the gen- eral property tax in respect to both and rates of taxation and a administrator thereof In the States investigated there has been more or less departure from the general property tax toward the of special methods for the taxation of corporations With few exceptions however efforts In that direction have thus far been devoid of real method or design and upon the whole chaos is the only descriptive term applicable to existing conditions in Commonwealth tax- ation There is a marked tendency In all States toward making earning pow- er the basis of taxation for nuasiuublic corporations Properly directed this must be regarded as the correct principle and capable of practical application to such corporations under existing industrial conditions The great problem of Commonwealth taxation of commanding interest in all States consists practically of reform in the methods of taxing corporations and individual personally of an intangible character and an improved administra tion of a circumscribed property tax The principles that taxes should be le- vied in proportion to ability to pay and that even ender the general property they are designed to be upon per sons rather than upon property are gen erally recognized Under existing eec aomic conditions property is no longer regarded as an adequate test of ability- to contribute to the support of the Coy ernment Hence the marked tendency to apply different tests to special classes of property owners There Is growing class of citizens who receive large incomes or salaries and enjoy all the advantages of society and good government who though possessed of abundant ability to pay taxes are under existing systems practically exempt from taxation or In- adequately taxed This class is receiving and must continue to receive especial at- tention in the revision or reformation of taxing systems in the several States While a tax upon individual Incomes is generally conceded to be just and equi- table In principle it has been received with disfavor and regarded as impracti cable In its operation It is apparent however to the careful student of Com- monwealth taxation that because of Its justice and the Increasing efficiency of State administrative methods that are be ing evolved the idea fa limited State inccme tax is growing in I all val- uation sys- tem a prop- erty thor- ough adop- tion these supple- mentary ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ The Bankrupt Stock of Sale at the Cor 9th and E Sts N W The Greatest Purchase Ever Hade Opportunities Like This Occur But Once in a Crowds have visited this sale since the day it started Here is an op portunity of selecting a Suit or Topcoat from the finest stock ever shown in this country Dont delay but buy now Mens Blue and Black Cheviots Fancy and Clay Worsted Suits worth 10 12 and J15 for 540 Mens finest imported Black Thibet Cloth Suits including Fine Fancy Worsted Suits that are worth 15 to a suit for Mens Striped Worsted Suits the handsomest ef fects eve shown worth 25 for 50 Mens Fine Black Vicuna Prince Albert Suits worth 30 for 1450 1 0 Odd Vests SOc An immense stock of Mens Spring Overcoats the new shades of Ox ford greys positively the lowest prices ever quoted for this class of goods Overcoats worth 7 to 510 for 395 A better assortment in eluding Silk and Satinlined Overcoats that sold for for 1000 pairs Mens allwool Pants worth 2 to 3 for L 400 pairs Mens Pants for 185 500 pairs Mens Pants 240 2 0 Childrens Suits all styles and materials absolutely pure wool all sizes worth 4 for l9S 500 Childrens Firstclass Suits 129 100 dozen Childrens Corduroy Knee Pants taped seams patent buttons ages 4 to years worth 1 for 4Sc fVlens Furnishings Lfncn Fancy Bordered Handkerchiefs 5c Plain and Fancy sprIng patterns fast colors 4Sc Met ncy Hose two pairs for Be SOc Mfins Lacework Hose lie new Batwing Ties 13e the Duke Derby the newest thing out regular price 25fl special 1 S manufacturers sample line of spring Derbys and Fedoras hats worth up to 2 for 9Sc 1 Cor 9th and E Sts INTENSE EXCITEMENT ia THING On O S25 Ins 15 725 6 Patterns ire tiuckle Suspenders Wlrth for ic Detachable and 2 BRO I N w SPRNO ANII FURNSHINOS Lifetime- a Pure I 25e Collar- Cef rts new Open 5at FL a ¬ ¬ ¬ ¬ j favor and coming to more generally regarded as a practical measure under State supervision Such a tax baa always prevailed In Massachusetts the present law of that Commonwealth which the Legislature re cently refused to abandon imposing a tax upon so much of the income of a pro fession trade or employment as exceeds the sum of J200C but exempting income derived from property subject to taxa tion While this law Is Imperfectly ad- ministered it is not infrequently sug- gested by eminent authorities upon the subject that a supplementary Income tax of that character imposed directly by the States under modern methods of would bci me an efficient and practical source of State revenue In con junction with the principle of taxing cor- porations upon eirnins capacity it seems destined to receive increasing considera tion In the several States Among the most Interesting systems de- scribed by Mr Clapperton are those of Massachusetts Connecticut New York and New Jersey The system In vogue in Massachusetts is taken up first by him and given especial prominence A descrip- tion of the poll tax of 2 a year on all voters ot he general property tax and of the personal property tax system of the State prefaces the description of the gen- eral corporation tax system Sir Clap perton says The distinctive feature of the system of taxation of corporate property in Massa- chusetts Is that Is administered wholly- or in part by officers of the State Instead of by local officers The general franchise tax so railed corporations chartered or organized under the laws of the State designed to property of corporations once and once only is the most Important tax in the geieral system It is unique in the tax exprience of the States of the Union Tile real estate and machinery of all corporations situated within the State are asr ssed by the local authorities In com- m u with other real estate and personalty and the taxes thereon directly to the towns and cities where the property is located the other personalty and the stock being exempt from direct local taxation The remainder of the property of cor porations except banks and some other corporations taxation of which is pro vided for by special statutes as deter mined by the market value of outstanding shares in excess of the value of real estate and machinery taxed locally is assessed and taxed by the State directly and pay- ment made In the first Instance to the State treasury a large portion of the taxes so raised is then distributed among the towns and cities of the State This annual corporation tax applies to corporations of the most various kinds such as manufacturing and trading estab- lishments railroads street railways gas and electric lighting companies electric power companies private water supply companies telegraph and telephone com- panies and certain insurance companies This general corporation tax is assessed by the tax commissioner of the State valuation being based upon returns from the corporations and from local assessors and such other the com- missioner may obtain Every corporation subject to this tax- Is required to return annually to the tax commissioner under oath of its treasurer- a complete list of its shareholders and their places of residence the number of shares owned by each the amcunt of capital stock of the cjrporatlon its place of business the par value and the market value of Its shares on the 1st day of May and a detaled statement of the works structures estate and machinery subject to loal taxation within the State in the case of railroad and telegraph companies the whole length of their lines and the length of so much of their lines as Is within tile State in the case of other corporations amount value and loca- tion of all works structures real estate and machinery owned by them subject to taxation vitht t the State The ascertained value of corporate franchises is then taxed at a rate which is regarded as the average rate of taxa tion in the State determined by an ap- portionment of the whole amount of money to be raised by taxation upon property ir the State during the current year as returned by local officials upon the aggregate valuation of the preceding year Mr Clapperton says that nerr penal ties applied with ease and certainty these taxes are as a rule paid promptly and with little complaint The yield of the general corporation tax In 189S was 3Xi3 52502 of which 2729 5SS went to cities and towns and Jlt098G217 to the State The Connecticut system is that in the main all local revenues are raised by tax ing real estate and personal property and the State revenues are obtained from tax es on corporations These latter taxes are for the most part based on the market value of the bonds and stocks of the cor- porations and their floating dbt The rate now In force is 1 per crt on such valuation The State of New York Is now strug gling with the corporation franchisetax problem as exemplified in the law passed in 1 99 This law has been attacked vig- orously by the corporation interests and as yet it has not been enforced Utigation still preventing it It Is expect it how- ever Mr Clapperton says that this tux will yield a large revenue and relieve real estate and taxable personalty The law provides fo the valuation of each special franchise subject to assess ment in each city town village or tax district by the State Board of Tax Com missioners and the tiling of a written statement of such valuations as fixed by said board preceding each annual as sessment Cl property with the clerk of each city town or village such xiilua tion so fixed being the assessed valuation on which all taxes based on such special franchises shall be levied by the local as sessing officers The further taxation of corporations In the State Is described as follows In general the real estate of all in- corporated companies liable to taxation including that of quasipublic corpora- tions is required to be assess d in the tax district where it is In the same manner as real estate of individu- als and the personal property of such companies in the tax district where their principal offices are located The reports of corporations as to personal property are meagre the assessment thereof by local assessors is in practice arbitra- ry and largely estimated The law also requires the capital stock of every company liable to taxation ex- cept such part as shall have been on the assessment roll or exempt by law together with Its surplus profits- or reserve funds exceeding 10 percentum of its capital after deducting the assess- ed value of its real estate and all shares of stock In other corporations owned and otherwise taxable to be assessed at its actual vaIn There are la addition to these taxes other spec taxes Imposed on corpora- tions Among them are teem on corporations and a tax on gross earnings on steam and street railways water gas and electric companies The laws regarding the taxation of cor- porations in New Jersey are especially Interesting because of the recent tend- ency of promoters to incorporate their be I I i for the purpose of taxation all the respective Infonnation tins eaI I located ex- cepted a admin- istration On reach paid the i ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ = ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ > ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ companies in the States id the immense number of chattered bv that Commonwealth V This is what Mr says as to the New Jersey system The segregation of State from local taxes is h feature in the system of taxation iiI This State Since the year 1884 there been no direct State tax levied on refel and personal property the revenues derived from the j rations riparian lands tfte franchise tax on miscellaneous corporations the tax on intestate estates aod cdHateral inherit- ances and official and other fees being sufticleut i defray all State expenses TIle general of taxing corpo rations directly by the is efficient simple certain afld economical so far as It extends The contributions corporations in general except raliroad and canal com- panies to the revenues of the State and municipal Government Are received from First A tax upon tSe privilege of in- corporating Second A license fee or franchise tax to the State Third A local tax ufom real estate and visible personal properly bv municipali- ties Not until iSSS wits any fee in the na- ture of a tax required o on filing a certificate of incorwonilion send no change In tins fee has been made since thenThe payment required on filing such certificate is 20 cents each 1009 of the total amount of capitjil stock authorized but in less than 23 A further fee of 20 cents thousand of increase is charged upon invras of capital stock i and fees upon where an increase of stock Is authorized The Secretary of Stat received for fees and from under the general corporation net tOIl supplement- in ItVJ rcsr361 Report IT From the 1st of January to the 1st of August 199 133d corporations or- ganized under this IXXH of New Jersey with an authorized capital of 520000000W In 18S4 franchise taxes in addition to the local taxes upon real and personal property were first ithposed upon corpora tions and In this ynar it was provided that a certain annual tax by way of li cense for its franchises should be pale By all corporations except certain cor- porations enjoying special privileges which present are railway canal banking and trust companies savings banks cemeteries religious corporations and charitable or educational associations also manufacturing or mining companies- at least 50 per cent of whose capital stock issued and is Invested In mining or manufacturing carried on with in the State Two methods of determining such fran chise tax are provided for First By computing a per cent of gross receipts or gross earnings A tier cent of the capital stock The first method is applied to certain specified corporations doing business within the State wherever chartered and the second to corporations incorporated under the laws of the State whether ex- ercising their functirus within or without the State The telegraph telephone cable electric light gas and insurance companies doing business in the State pay the tax on their groes earnings Corporations of all kinds not doing business In the State but char- tered by it pay a comparatively small tax on their capital stock This tax was imposed simply for the purpose of additional revenue and the rates were made low In pursuance of the longestablished policy of encouraging rather than burdening the aggregation ot capital for the of business It is not regarded as a property tax but as a franchise tax Fran are not taxable- as property The tax is computed Vupon the basis of the capital stock issued and outstanding net upon authorized capital stock and it Is held that stock is when the for the same or not As long as the corporation exists it Is liable for this franchise tax It con tinues after a receiver been appointed the dissolution WE the company ANOTHER NEW YQRE ROUTE suit In One More System XKW YORK 2Vfkrch 29 Combinations which have been taking place in thIs We railroad corporations of the country have brought about i condition of af- fairs which will without doubt open a new route of travel between New York and Baltimore and Washington For several years the Royal Blue trains have been run over the Central Railroad- of New Jersey tlie Philadelphia and Reading and the Baltimore and Ohio tracks The Pennsylvania Railroad hay ing secured control of the Baltimore and Ohio road and the Valley the Jersey Central and the Philadelphia and Reading having been merged in the Mor- gan syndicate the Philadelphia and Reading trains may be barred from going to Baltimore and Washington from Sew Safest surest cure for UlBlSJlJIl and lung troubles People torsPrescribeit Quick sure results Refuse substitutes HaIrs ConghSyrun Spring is here and winter goods 4 must be sold before it is too I warm to handle them Persons 4 wishing firstclass goods can find 2 them here at surprisingly low prices BLUE HEN PER DOZEN MATCHES 1Z2U BOXES 20c cakes Chocolate for 15c 1Ib cans Baking powder for 25c Boneless Codfish i er lb 5c I Pts Pure Vanilla 45c 1 Pt Pure Vanilla Toe V Pt Pure Lemon 40c 1 Pt Pure Lemon C5c 3 lOc bottles 23c I 3 toe bottles Picxlfes for 2uc Choice Evaporated Apricots per pound IOc Hawkeye Oats 5c lac cans Peaches for 12 c 3 cans Good Pears 25c 5 lb jars Jelly 25c 5 lb jars Apple Butter 25e lOt packages of Rolled Oats fOrSc Macaroni or Spaghetti per package uw 5c Full Cream Cheege per lb 15c 3 tOe jarffof Jam or ffelly lOc cans Condensed Milk for Sc NeVi Corn Starclrper package 4c 5 pounds Good Prunes for 23c nth the first signs of warm T- j weather comes that tired worn 4 j out fowling so natural at this sea T son of the year Nothing will aft 1 ford so much relief as a small drink taken before breakfast of 2 JL t a fine eight yearold whiskey 31 4 containing all the qualities feces 4- Y sary for medicinal purposes T Pint 0c quart 100 gallon 4 5 275 For only by T I I I Chi special tax on railroad canal corpo ial I be aid fur lit t er IIk t Corporations I milt rollers 1 were I I I I I J I et gh anduntil Recent to Uc V high S all hroat Cough Syrup iL Get Ilr Groceries J- J f I Eggs I2c PER F- J DOl I t t T or T I i Cat u f r ± p 1ckage t t T t t T I f t t f PRE BER sal T t- I R W CROUNSE t t 950 Louisiana Avenue i HHHI HI distingui1un lead Id system ease I sit ssued company has accepted sub- scriptions ConilinntipuwLtleeIy J RoiEsi j t Fresh u T I T 1 T for 25e j 1 ¬ ¬ ¬ ¬ ¬ ¬ > ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ = + + + + + + + + + + + + + + + + + + + +++++ ++ + ± ± THE HISTORY OF THE LAST CENTURY THE FIFTEENTH ARTICLE IN THE GREAT SERES OF PAPERS UPON TEE WILT BE PUBLISHED IN The Times on Sunday March 31 THE SUBJECT WILL BE and it will be treated by the BEY ALEX V G ALLEN The complete programme which waa begun by the publication Alfred Russel Wallaces essay on on December 23 follows Evolution Chemistry Archeology Astronomy Philosophy Medicine Surgery Electricity J Physics L Dec 30 Jan 6 Jan 13 i Jan 20 Jan 27 3 Feb 10 17 War Feb 24 War Ships 3 Literature Mar 10 Engineering Mar 17 Roman Catholicism Mar 24 Protestantism Mar 31 Judaism April 7 Religious Progress April 14 Jffied Russel Wallace Pro Ramsay Prol IlindersPetrie Sir Norman lociyer Edward Caird William Osler Keen Prof Blito Thomson Thomas C Mendentell Sir Charles DUke Captain Andrew Lang Thomas C Clarke Cardinal Gibbons Rev Alex GAUen Richard GottMl- Goldwin Smith I S I III I I I I History of tile Nineteenth CentulYI I l PROTESTANTISM I ofProt Evolution 4 23u I f I 7 D W W I r 7 Feb Mar u V i I a Dec Feb MalianS < < = York over the Baltimore and Oho tracks This route is 227 miles The Reading system has acquired the old South Jer- sey Railroad which is operated from Winslow X J the junction whence the trains from Xew York over the Central Railroad met trains of the Reading from Philadelphia and Atlantic Cape May a ditance of fiftythree miles and is laying 100pound rails upon it It has also bought the ocean front trolley line at Cape May- An Iron steamboat it Is said will be constructed to run aJI the year round across the Delaware Bay from Cape May to Lewes DeL where piers are being built for the Queen Anne Railroad The Queen Anne Road which operates be tween Lewes anti Queenstown Md Is having built special trains of vestibuled parlor cars It is also building a branch from Queenstown to Love Point Bid and Is constructing a drawbridge over Kent Island on the Chesapeake in place of the ferry now used between Queenstown and Baltimore one Is to be established between Love Point and Bal titnore and another between Love Point and a place on the western shore of the Chesapeake just north of Annapolis whence a road has been surveyed Into the Washington city limits This will complete a new route between Xew York city and Baltimore and Washington a distance of 230 miles over which the Mor- gan combination may operate without us ing roads controlled by the Pennsylvania system The roads used will be the Jersey Cen- tral from Xew York to WInslow the Reading from WInslow to Cape May and the Queen Anne from Lewes to Balti more arid Washington PLACING THE BLAME the Illy Wreck Continued TRENTON X J March 29 The coro- ners jury yesterday continued Its inquest into the causes of the wreck on the Cam den and division of the Pennsyl vania February 21 as a result of which seventeen persons lost their lives The wreck consisted of a headon collision between the third section of the XeHie Ely express from Xew York to Atlantic City and an eastbound accommodation train Conductor Sapp of the accommodation train admitted that he head not seen the order requiring him to wait for a third section of the Xellle Ely although it was on the order slip given to him lie de that there were two orders on the given which he said was a viola lion of the rules and an occurrence which he had never before seen during his many years on the railroad He testified that he had given no orders to move to the engineer of his train At the same time it appeared that Thomp son the accommodation engineer lad overlooked the orders relative to the third section These were found in Thompsons tin were Identi- cal with those furnished to Sapp The confusion arose over the fact that the train hands were not in the habit of waiting for a third section the Xtllie Ely having been run in three sections this time ole account of the increased traf Hc on the eve of Washingtons birthday Superintendent Abercrombie of the Camden and Amboy division was sub- jected to a rigorous crossexamination in an effort to prove that the company was trying to crowd too much traffic on a track His testimony was unshaken The Cut Meant the St 3 iws I once a cat which always sat up to tIre dinner table with me arid had his napkin retinA his neck and his plate arid some nVi He used his paw of cour t but he was very particular and behaved with extraordinary decorum When lie had finished 8h I gave him a piece of mine One day he to be found when the dinner bell rang Just as the plates were being put around for the entree puss canoe rushing upstairs and sprang into his chair with two mice in hU mouth Before he could be stopped lIe dropped a mouse hit own plate and uteri one onto mine lie thinner with me as I divided mine with hitu Cityto Thc of Nellie Ambo cared order sin- gle Tel Fro hi time I ont uvesiigntlOfl I I his I e ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ IfJSWS PROM ALEXANDRIA ALEXANDRIA Starch 2 The Dem- ocratic primary held yesterday resulted in Col Francis Smith being nominated over Mr Johnston for the State Constitu- tional Convention by a landslide in the city and county Smith received 939 votes In the city and Johnston received 577 making Smiths majority in the In Alexandria County Smith re- ceived 275 votes and Johnston C2 votes making Smiths majority in the county 214 Smiths total majority In the city and county was The vote In the city was as follows First ward Smith 191 John ston IIL Second ward Smith 154 John- ston SC Third ward courthouse precinct Smith 1S3 Johnston its Tided ward Friendship precinct Smith IP Johnston 133 Fourth ward Smith 215 Johnston 315 Alexandria County Arlington district Smith 122 Johnston 10 Washington dis- trict Smith 86 Johnston IS Jefferson district Smith 6S Johnston SL The election was unusually quiet al though there were quite a number of around the polls The vote was larger than was expected William Iankin aged seventeen son of Charles Mankin acci- dentally shot his little brother Eraest Mankin aged thirteen years In the The accident occurred at the liome 210 North Patrick Street at 629 oclock The two brothers were upstairs in a playing when William pick- ed supposed to be empty and pointing it at his brother snapped the trigger The ball penetrated Er sts neck just above the collarbone Inflicting a painful but not serious wound Dr il- W OBrien was summoned and extracted the ball Tonight the little fellow is rest- ing comfortably- Mrs Hanna P Kersey sixtyone years old and the wife of Matthew Kersey died at 7 oclock last night at her resi- dence C16 South Fairfax Street after a protracted illness Deceases was well known A husband and several children survive her The rangt tn nts haxe not yet been made When Mayor George 1 Simpson learned L ole Sib j worker neck broom I I growl J years ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ ¬ yesterday that Thomas OBrien of I Washington who recently from t the Washington workhouse had been turned over to a negro policeman with out requisition he seemed very much displease the proceeding was an outrage and that responsi of not in any measure rest his office He said had he knowledge of the affair or had he been at the stationhouse it would never have occurred OBrien It is said demanded to see proper requisition papers before he would consent to accompany the negro man across the river Notwithstanding that Policemen Atkinson allege that they were directed by Chief Webster to take OBrien from his cell by force if necessary and that was done OBrien was then placed in a wagon In charge of the negro and to the ferryboat wharf Slayer said he resented the Idea of sending a negro policeman to this cicy for the and had he been present the would not have recognized tJBrien was arrested here Tuesday Bnrjrlnjc Out the Hoodoo Front the Philadelphia Record That colored people are superstitious fe a which no esc will dispute but sometimes they find themselves so situated that it beeoaes a case of overlooking fears and scruples or losing the earning a livelihood For instance and waiters here to war a badge with a number on it and the unfortunate one who receives the hoodoo number IS taint either accept it or lose his job as usually the people who employ them entertain no such scruplss However the problem seems to have teen satisfactorily solved br a colored waiter at the St Charles llotd Atlantic City Last Sunday a party ot Philadelphiaa while at ltKtr ron at that hotel noticed a rattier curious nuiulvr o the jacket of the waiter who looked after the table A query brought the ioforma- tioe from the stalling be hapfieBe- dt be allotted the and 10 hmelf from bed luck he had pinned tire Badge on upside donn Only Estate of Its Kind From the PhitaMffeia Press There is one to which I wisfc te sill taut attention said tfce owner oi a tee old colonial pUe a prospective purchaser What is This estate is I believe absolutely uoicpte in this particular among estates with taildEngs- as old as this on And what ia this imktae was never occurred as I paper bUt con- e prisoner ran waite to fr- I any been fact that petal that ¬ ¬ ¬ S S S has been before tine public for many years trout a suall begin its way to tile awl is now kiiorn iu town and hamlet in the country Its staunchest friends arc those who known it longest and have Tdtuessed its wonderful curative in their own or among their and acquaintances Grateful patients in all parts of the of to health and happiness and the tevXlmoiiy of these evidence of the medicines worth S S S V alone popular today than ever in its no other remedy stands so high h s ever given such perfect satisfaction or is so of potash and mercury remedies which affect the bones muscles anti stomach causing Jsheumatism or Dvspepsia you 3J3aif E2 j3S 3SQffiZ have sever tried SS S you will be surprised at the immediate effects ior no sooner does it get into the circulation than the appetite increases you grow stronger and gradually but surely it drives out the poisons restores the blood to a If there is a sore or ulcer ou the body it begins to heal around the the dis- charge finally ceases and the well muscular and bone pains vanish and the is relieved of all itching irritating eruptions Nervous run down and people will find S S S the medicine they need for blood poverty and illy nourished nerves are responsible for their condition For old people children SS S lint no equal being free l om all minerals it does not nauseate or have any injurious whatever and keeps the blood in good condition thus fortifying against disease Experience ttaches what is and what is not good particularly to medicine and S S S a remedy that Las retained the confidence the people for nearly 50 years must have ir CURES is the secret its success When you call forS SS dont be persuaded to accept something else there is no substitute SSS It the only guaranteed purely vegetable blood purifiei and the safest all blood and skin troubles Do not let them force an inferior mineral remedy ou profit in If you have any blood or skin dis your case anti advise you on Blood and Skin Diseases free THE SWIFT SPECIFIC COMPANY ATLANTA QA 0 f 0 d i r ie B worked vcr fred count in of Cancer Ecma Salt Rheum Acne or any the blood I1du a you mind it age better store or Take S S t S ski of I YOU dont to abut it AN A float reliable the cure Rheuntatiant Catarrh Contagious Blood Poison Scrofula Psoriasis that originates in strictly vegetable preparation you munch than a any healthy isa larger ence hesitate write us our physicians will carefully consider a ¬ = °

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Page 1: S Id THE ARTICLE With Wise tempted With of tile Nineteenth …chroniclingamerica.loc.gov/lccn/sn84024441/1901-03-29/… ·  · 2009-02-27V In large part evade ir escape taxation

THE EVENING TIMES WASHEsGSDX MARCH 29 1901

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I If t NATIOHAL BISCUIT COPAH-Yr

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STATE TAXATION SYSTEMS

Various Plans for AssessmentsAgainst the Corporations

CumniiHitlozx Denllng VItH theQuestion of Revenue liaisingLuis Governing Several StatesThe Industrial Commission has Issueu-

a monograph on Taxation of Corpora-tions embracing a report on differentsystems employed in various States prepared by its expert agent George Clapperton The report takes up the systemsof corporation taxes in MassachusettsConnecticut Xew York Xew JerseyPennsylvania Ohio Indiana MichiganIllinois Wisconsin Iowa and Texas

States were selected at theof the Industrial Commission

of their industrial prominence andbecause of the varied character of theKystems in vogue Mr Clapperton makesthe comment in his Introductory remarksthat these States in their methods repre-sent substantially all the special methodsthus far devised for the taxation of corportions of a quasipublic character x-

J cept that of a fixed rate upon net earnings which is in vogue in Delaware andVirginia

Mr Clapperton fays in hisj regarding the subject in general

The inadequacy under existing ecoaomic conditions of the propertytax so called and its utter failure even under the

jj most rigorous and effective administrative methods that have been devised

t to reach for taxation property of a corporate and Intangible character are

in all the States namedIt is clear that under this system there

are numerous forms of wealth thatnot and cannot be made to bear a justshare of the public burdens and which

V In large part evade ir escape taxationand some forms which when reached at

erty tax are not equally and uniformlybut unjustly and disproportionately

s COmlared with other property Thev inevitable result Is that real estate

some forms of personality are undulyburdened with taxation

These conditions under theT of aggressive investigation have

positive public and politicalin many of the States and have-

s inclined people In every State keenlyalive to prevailing Injustice to vigorouscriticism and denunciation of taxdodjjing individuals and corporations

While State tax officials taxand writers upon taxation with

considerable justification inveigh againstthe efforts of individuals and corpora

4 taa to evade and escape just taxation-it should In justice be said that there Is j

a lack of appreciation of the fact thatthe principal cause of these conditions Isinherent in the system itself rather thanIn a general desire to avow just taxationIn alt the States named vast amounts ofproperty are virtually exempt from taxation and other property is unjustlygrievously burdened through the opera

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tion of bad systems and injudicious lawsIt is useless to inveigh against taxdodgers and faulty administration unlessthe methods of taxing such classes ofproperty are changed

Representatives of corporate manage-ment and others are animated usually notso much by the fear of equal taxationas of unequal taxation under the prevail-ing systems

Justice Cooley in his work on Taxa-tion says

The assessment of personal propertyreadies so small a portion of the amount-r protected by Government that itmight almost be said that laws for thepurpose remain on the statute books rath-er as incentives to evasion and fraud inthe dealings of the citizen with the Statethan a ameans of raising a revenue forpublic purposes

This might aptly be applied to the sys-tem for the taxation of corporations aswell as intangible personalty in ciany ofthe States a system that puts a premiumupon evasion and inflicts a penalty uponhonesty and weakness

The remedies seem to lie in the adoption by several States working in har-mony so far as may be of new and mod-ern methods based on correct principlesfor the taxation of special forms of

separate and distinct from the gen-eral property tax in respect to both

and rates of taxation and aadministrator thereof

In the States investigated there hasbeen more or less departure from thegeneral property tax toward the

of special methods for the taxationof corporations With few exceptionshowever efforts In that direction havethus far been devoid of real method ordesign and upon the whole chaos isthe only descriptive term applicable toexisting conditions in Commonwealth tax-ation

There is a marked tendency In allStates toward making earning pow-

er the basis of taxation for nuasiuubliccorporations Properly directed this mustbe regarded as the correct principle andcapable of practical application to suchcorporations under existing industrialconditions

The great problem of Commonwealthtaxation of commanding interest in allStates consists practically of reform inthe methods of taxing corporations andindividual personally of an intangiblecharacter and an improved administration of a circumscribed property tax

The principles that taxes should be le-

vied in proportion to ability to pay andthat even ender the general property

they are designed to be upon persons rather than upon property are generally recognized Under existing eecaomic conditions property is no longerregarded as an adequate test of ability-to contribute to the support of the Coyernment Hence the marked tendency toapply different tests to special classes ofproperty owners There Is growing classof citizens who receive large incomes orsalaries and enjoy all the advantages ofsociety and good government whothough possessed of abundant ability topay taxes are under existing systemspractically exempt from taxation or In-adequately taxed This class is receivingand must continue to receive especial at-tention in the revision or reformation oftaxing systems in the several States

While a tax upon individual Incomes isgenerally conceded to be just and equi-table In principle it has been receivedwith disfavor and regarded as impracticable In its operation It is apparenthowever to the careful student of Com-monwealth taxation that because of Itsjustice and the Increasing efficiency ofState administrative methods that are being evolved the idea f a limited

State inccme tax is growing in

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The Bankrupt Stock of

Sale at the Cor 9th and E Sts N W

The Greatest Purchase Ever HadeOpportunities Like This Occur But Once in

a

Crowds have visited this sale since the day it started Here is an opportunity of selecting a Suit or Topcoat from the finest stock evershown in this country Dont delay but buy now

Mens Blue and Black Cheviots Fancy and Clay Worsted Suitsworth 10 12 and J15 for 540 Mens finest imported Black ThibetCloth Suits including Fine Fancy Worsted Suits that are worth 15 toa suit for Mens Striped Worsted Suits the handsomest effects eve shown worth 25 for 50 Mens Fine Black Vicuna PrinceAlbert Suits worth 30 for 1450 1 0 Odd Vests SOc

An immense stock of Mens Spring Overcoats the new shades of Oxford greys positively the lowest prices ever quoted for this class ofgoods Overcoats worth 7 to 510 for 395 A better assortment ineluding Silk and Satinlined Overcoats that sold for for1000 pairs Mens allwool Pants worth 2 to 3 for L 400 pairsMens Pants for 185 500 pairs Mens Pants 2402 0 Childrens Suits all styles and materials absolutely pure woolall sizes worth 4 for l9S 500 Childrens Firstclass Suits 129 100dozen Childrens Corduroy Knee Pants taped seams patent buttonsages 4 to years worth 1 for 4Sc

fVlens FurnishingsLfncn Fancy Bordered Handkerchiefs 5c Plain and Fancy

sprIng patterns fast colors 4ScMet ncy Hose two pairs for Be SOc Mfins LaceworkHose lie new Batwing Ties 13e the Duke Derby the newestthing out regular price 25fl special 1 S manufacturers sample lineof spring Derbys and Fedoras hats worth up to 2 for 9Sc

1Cor 9th and E Sts

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j favor and coming to more generallyregarded as a practical measure underState supervision

Such a tax baa always prevailed InMassachusetts the present law of thatCommonwealth which the Legislature recently refused to abandon imposing a taxupon so much of the income of a profession trade or employment as exceedsthe sum of J200C but exempting incomederived from property subject to taxation While this law Is Imperfectly ad-ministered it is not infrequently sug-gested by eminent authorities upon thesubject that a supplementary Income taxof that character imposed directly by theStates under modern methods of

would bci me an efficient andpractical source of State revenue In conjunction with the principle of taxing cor-porations upon eirnins capacity it seemsdestined to receive increasing consideration In the several States

Among the most Interesting systems de-scribed by Mr Clapperton are those ofMassachusetts Connecticut New Yorkand New Jersey The system In voguein Massachusetts is taken up first by himand given especial prominence A descrip-tion of the poll tax of 2 a year on allvoters ot he general property tax andof the personal property tax system of theState prefaces the description of the gen-eral corporation tax system Sir Clapperton says

The distinctive feature of the system oftaxation of corporate property in Massa-chusetts Is that Is administered wholly-or in part by officers of the State Insteadof by local officers

The general franchise tax so railedcorporations chartered or organized

under the laws of the State designed toproperty of corporations once and onceonly is the most Important tax in thegeieral system It is unique in the taxexprience of the States of the Union

Tile real estate and machinery of allcorporations situated within the State areasr ssed by the local authorities In com-m u with other real estate and personaltyand the taxes thereon directly to the

towns and cities where theproperty is located the other personaltyand the stock being exempt from directlocal taxation

The remainder of the property of corporations except banks and some othercorporations taxation of which is provided for by special statutes as determined by the market value of outstandingshares in excess of the value of real estateand machinery taxed locally is assessedand taxed by the State directly and pay-ment made In the first Instance to theState treasury a large portion of thetaxes so raised is then distributed amongthe towns and cities of the State

This annual corporation tax applies tocorporations of the most various kindssuch as manufacturing and trading estab-lishments railroads street railways gasand electric lighting companies electricpower companies private water supplycompanies telegraph and telephone com-panies and certain insurance companies

This general corporation tax is assessedby the tax commissioner of the Statevaluation being based upon returns fromthe corporations and from local assessorsand such other the com-missioner may obtain

Every corporation subject to this tax-Is required to return annually to the taxcommissioner under oath of its treasurer-a complete list of its shareholders andtheir places of residence the number ofshares owned by each the amcunt ofcapital stock of the cjrporatlon its placeof business the par value and the marketvalue of Its shares on the 1st day of Mayand a detaled statement of the worksstructures estate and machinerysubject to loal taxation within the Statein the case of railroad and telegraphcompanies the whole length of their linesand the length of so much of their linesas Is within tile State in the case of othercorporations amount value and loca-tion of all works structures real estateand machinery owned by them subject totaxation vitht t the State

The ascertained value of corporatefranchises is then taxed at a rate whichis regarded as the average rate of taxation in the State determined by an ap-portionment of the whole amount ofmoney to be raised by taxation uponproperty ir the State during the currentyear as returned by local officials uponthe aggregate valuation of the precedingyear

Mr Clapperton says that nerr penalties applied with ease and certainty thesetaxes are as a rule paid promptly andwith little complaint The yield of thegeneral corporation tax In 189S was 3Xi352502 of which 2729 5SS went to citiesand towns and Jlt098G217 to the State

The Connecticut system is that in themain all local revenues are raised by taxing real estate and personal property andthe State revenues are obtained from taxes on corporations These latter taxes arefor the most part based on the marketvalue of the bonds and stocks of the cor-porations and their floating dbt Therate now In force is 1 per crt on suchvaluation

The State of New York Is now struggling with the corporation franchisetaxproblem as exemplified in the law passedin 1 99 This law has been attacked vig-orously by the corporation interests andas yet it has not been enforced Utigationstill preventing it It Is expect it how-ever Mr Clapperton says that this tuxwill yield a large revenue and relievereal estate and taxable personalty

The law provides fo the valuation ofeach special franchise subject to assessment in each city town village or taxdistrict by the State Board of Tax Commissioners and the tiling of a writtenstatement of such valuations as fixed bysaid board preceding each annual assessment Cl property with the clerk ofeach city town or village such xiiluation so fixed being the assessed valuationon which all taxes based on such specialfranchises shall be levied by the local assessing officers

The further taxation of corporations Inthe State Is described as follows

In general the real estate of all in-corporated companies liable to taxationincluding that of quasipublic corpora-tions is required to be assess d in thetax district where it is In thesame manner as real estate of individu-als and the personal property of suchcompanies in the tax district where theirprincipal offices are located The reportsof corporations as to personal propertyare meagre the assessment thereofby local assessors is in practice arbitra-ry and largely estimated

The law also requires the capital stockof every company liable to taxation ex-cept such part as shall have been

on the assessment roll or exemptby law together with Its surplus profits-or reserve funds exceeding 10 percentumof its capital after deducting the assess-ed value of its real estate and all sharesof stock In other corporations owned andotherwise taxable to be assessed at itsactual vaIn

There are la addition to these taxesother spec taxes Imposed on corpora-tions Among them areteem on corporations and a tax on grossearnings on steam and street railwayswater gas and electric companies

The laws regarding the taxation of cor-porations in New Jersey are especiallyInteresting because of the recent tend-ency of promoters to incorporate their

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companies in the States id the immensenumber of chattered bv thatCommonwealth VThis is what Mr says as tothe New Jersey system

The segregation of State from localtaxes is h feature in thesystem of taxation iiI This State Sincethe year 1884 there been no directState tax levied on refel and personalproperty the revenues derived from the

j rations riparian lands tfte franchise taxon miscellaneous corporations the tax onintestate estates aod cdHateral inherit-ances and official and otherfees being sufticleut i defray all Stateexpenses

TIle general of taxing corporations directly by the is efficientsimple certain afld economical so far asIt extends

The contributions corporations ingeneral except raliroad and canal com-panies to the revenues of the State andmunicipal Government Are received fromFirst A tax upon tSe privilege of in-corporating

Second A license fee or franchise taxto the StateThird A local tax ufom real estate and

visible personal properly bv municipali-ties

Not until iSSS wits any fee in the na-ture of a tax required o on filinga certificate of incorwonilion send nochange In tins fee has been made sincethenThe payment required on filing suchcertificate is 20 cents each 1009 of thetotal amount of capitjil stock authorizedbut in less than 23 A furtherfee of 20 cents thousand of increaseis charged upon invras of capital stock

i and fees upon where anincrease of stock Is authorizedThe Secretary of Stat received for feesand from under thegeneral corporation net tOIl supplement-in ItVJ rcsr361 Report

IT

From the 1st of January to the 1st ofAugust 199 133d corporations or-ganized under this IXXH of New Jerseywith an authorized capital of 520000000W

In 18S4 franchise taxes in addition tothe local taxes upon real and personalproperty were first ithposed upon corporations and In this ynar it was providedthat a certain annual tax by way of license for its franchises should be paleBy all corporations except certain cor-porations enjoying special privilegeswhich present are railway canalbanking and trust companies savingsbanks cemeteries religious corporationsand charitable or educational associationsalso manufacturing or mining companies-at least 50 per cent of whose capital stockissued and is Invested Inmining or manufacturing carried on within the State

Two methods of determining such franchise tax are provided for

First By computing a per cent ofgross receipts or gross earningsA tier cent of the capital

stockThe first method is applied to certain

specified corporations doing businesswithin the State wherever chartered andthe second to corporations incorporatedunder the laws of the State whether ex-ercising their functirus within or withoutthe State

The telegraph telephone cable electriclight gas and insurance companies doingbusiness in the State pay the tax on theirgroes earnings Corporations of all kindsnot doing business In the State but char-tered by it pay a comparatively small taxon their capital stock

This tax was imposed simply for thepurpose of additional revenue and therates were made low In pursuance of thelongestablished policy of encouragingrather than burdening the aggregation otcapital for the of business It isnot regarded as a property tax but as afranchise tax Fran are not taxable-as property

The tax is computed Vupon the basis ofthe capital stock issued and outstandingnet upon authorized capital stock and itIs held that stock is when the

for the same ornot As long as the corporation exists itIs liable for this franchise tax It continues after a receiver been appointed

the dissolution WE the company

ANOTHER NEW YQRE ROUTE

suit In One More SystemXKW YORK 2Vfkrch 29 Combinations

which have been taking place in thIs Werailroad corporations of the countryhave brought about i condition of af-fairs which will without doubt open anew route of travel between New Yorkand Baltimore and Washington

For several years the Royal Blue trainshave been run over the Central Railroad-of New Jersey tlie Philadelphia andReading and the Baltimore and Ohiotracks The Pennsylvania Railroad haying secured control of the Baltimore andOhio road and the Valley theJersey Central and the Philadelphia andReading having been merged in the Mor-gan syndicate the Philadelphia andReading trains may be barred from goingto Baltimore and Washington from Sew

Safest surest cure forUlBlSJlJIl and lungtroubles People

torsPrescribeitQuick sure results

Refuse substitutes HaIrs ConghSyrun

Spring is here and winter goods 4must be sold before it is too Iwarm to handle them Persons 4wishing firstclass goods can find 2them here at surprisingly lowprices

BLUE HEN PER DOZEN

MATCHES 1Z2U BOXES

20c cakes Chocolate for 15c1Ib cans Baking powder for 25c

Boneless Codfish i er lb 5c I

Pts Pure Vanilla 45c1 Pt Pure Vanilla ToeV Pt Pure Lemon 40c1 Pt Pure Lemon C5c3 lOc bottles 23c I3 toe bottles Picxlfes for 2uc

Choice Evaporated Apricots perpound IOc

Hawkeye Oats 5c

lac cans Peaches for 12 c3 cans Good Pears 25c5 lb jars Jelly 25c

5 lb jars Apple Butter 25elOt packages of Rolled Oats fOrScMacaroni or Spaghetti per

package uw 5cFull Cream Cheege per lb 15c3 tOe jarffof Jam or ffellylOc cans Condensed Milk for Sc

NeVi Corn Starclrper package 4c5 pounds Good Prunes for 23c

nth the first signs of warm T-

j weather comes that tired worn 4j out fowling so natural at this seaT son of the year Nothing will aft

1 ford so much relief as a smalldrink taken before breakfast of 2JL t

a fine eight yearold whiskey 314 containing all the qualities feces 4-

Y sary for medicinal purposesT Pint 0c quart 100 gallon 45 275 For only by T

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THE HISTORY OF THE LAST CENTURY

THE FIFTEENTH ARTICLEIN THE GREAT SERES OF PAPERS UPON TEE

WILT BE PUBLISHED IN

The Times on Sunday March 31THE SUBJECT WILL BE

and it will be treated by the BEY ALEX V G ALLENThe complete programme which waa begun by the publication Alfred Russel

Wallaces essay on on December 23 follows

EvolutionChemistryArcheologyAstronomyPhilosophyMedicineSurgeryElectricity JPhysics L

Dec 30Jan 6Jan 13

i Jan 20Jan 27

3Feb 10

17War Feb 24War Ships 3Literature Mar 10Engineering Mar 17Roman Catholicism Mar 24Protestantism Mar 31Judaism April 7ReligiousProgress April 14

Jffied Russel Wallace

Pro Ramsay

Prol IlindersPetrie

Sir Norman lociyer

Edward Caird

William Osler

Keen

Prof Blito Thomson

Thomas C Mendentell

Sir Charles DUke

Captain

Andrew Lang

Thomas C Clarke

Cardinal Gibbons

Rev Alex GAUen

Richard GottMl-

Goldwin Smith

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S I III

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History of tile Nineteenth CentulYI

I

l PROTESTANTISMI ofProt

Evolution4

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D W WI r

7 Feb

Maru

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York over the Baltimore and Oho tracksThis route is 227 miles The Reading

system has acquired the old South Jer-sey Railroad which is operated fromWinslow X J the junction whence thetrains from Xew York over the CentralRailroad met trains of the Reading fromPhiladelphia and Atlantic CapeMay a ditance of fiftythree miles andis laying 100pound rails upon it It hasalso bought the ocean front trolley lineat Cape May-

An Iron steamboat it Is said will beconstructed to run aJI the year roundacross the Delaware Bay from Cape Mayto Lewes DeL where piers are beingbuilt for the Queen Anne Railroad TheQueen Anne Road which operates between Lewes anti Queenstown Md Ishaving built special trains of vestibuledparlor cars It is also building a branchfrom Queenstown to Love Point Bidand Is constructing a drawbridge overKent Island on the Chesapeake

in place of the ferry now used betweenQueenstown and Baltimore one Is to beestablished between Love Point and Baltitnore and another between Love Pointand a place on the western shore of theChesapeake just north of Annapoliswhence a road has been surveyed Intothe Washington city limits This willcomplete a new route between Xew Yorkcity and Baltimore and Washington adistance of 230 miles over which the Mor-gan combination may operate without using roads controlled by the Pennsylvaniasystem

The roads used will be the Jersey Cen-

tral from Xew York to WInslow theReading from WInslow to Cape May andthe Queen Anne from Lewes to Baltimore arid Washington

PLACING THE BLAME

theIlly Wreck Continued

TRENTON X J March 29 The coro-

ners jury yesterday continued Its inquestinto the causes of the wreck on the Camden and division of the Pennsylvania February 21 as a result of whichseventeen persons lost their lives Thewreck consisted of a headon collisionbetween the third section of the XeHieEly express from Xew York to AtlanticCity and an eastbound accommodationtrain

Conductor Sapp of the accommodationtrain admitted that he head not seen theorder requiring him to wait for a thirdsection of the Xellle Ely although it wason the order slip given to him lie de

that there were two orders on thegiven which he said was a viola

lion of the rules and an occurrence whichhe had never before seen during his manyyears on the railroad

He testified that he had given no ordersto move to the engineer of his train Atthe same time it appeared that Thompson the accommodation engineer ladoverlooked the orders relative to thethird section These were foundin Thompsons tin were Identi-cal with those furnished to Sapp

The confusion arose over the fact thatthe train hands were not in the habit ofwaiting for a third section the XtllieEly having been run in three sectionsthis time ole account of the increased trafHc on the eve of Washingtons birthday

Superintendent Abercrombie of theCamden and Amboy division was sub-jected to a rigorous crossexamination inan effort to prove that the company wastrying to crowd too much traffic on a

track His testimony was unshaken

The Cut Meantthe St 3 iws

I once a cat which always sat up to tIredinner table with me arid had his napkin retinAhis neck and his plate arid some nVi He usedhis paw of cour t but he was very particularand behaved with extraordinary decorum Whenlie had finished 8h I gave him apiece of mine One day he to be foundwhen the dinner bell rang Just as the plateswere being put around for the entree puss canoerushing upstairs and sprang into his chair withtwo mice in hU mouth Before he could bestopped lIe dropped a mouse hit own plateand uteri one onto mine lie thinnerwith me as I divided mine with hitu

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IfJSWS PROM ALEXANDRIA

ALEXANDRIA Starch 2 The Dem-ocratic primary held yesterday resulted inCol Francis Smith being nominatedover Mr Johnston for the State Constitu-tional Convention by a landslide in thecity and county Smith received 939 votesIn the city and Johnston received 577

making Smiths majority in theIn Alexandria County Smith re-

ceived 275 votes and Johnston C2 votesmaking Smiths majority in the county 214

Smiths total majority In the city andcounty was

The vote In the city was asfollows First ward Smith 191 Johnston IIL Second ward Smith 154 John-ston SC Third ward courthouse precinctSmith 1S3 Johnston its Tided wardFriendship precinct Smith IP Johnston133 Fourth ward Smith 215 Johnston315

Alexandria County Arlington districtSmith 122 Johnston 10 Washington dis-

trict Smith 86 Johnston IS Jeffersondistrict Smith 6S Johnston SL

The election was unusually quiet although there were quite a number of

around the polls The votewas larger than was expected

William Iankin aged seventeenson of Charles Mankin acci-dentally shot his little brother EraestMankin aged thirteen years In theThe accident occurred at the

liome 210 North Patrick Street at 629oclock The two brothers were upstairsin a playing when William pick-ed supposed to be emptyand pointing it at his brother snappedthe trigger The ball penetrated Er stsneck just above the collarbone Inflictinga painful but not serious wound Dr il-W OBrien was summoned and extractedthe ball Tonight the little fellow is rest-ing comfortably-

Mrs Hanna P Kersey sixtyone yearsold and the wife of Matthew Kerseydied at 7 oclock last night at her resi-dence C16 South Fairfax Street after aprotracted illness Deceases was wellknown A husband and severalchildren survive her Therangt tn nts haxe not yet been made

When Mayor George 1 Simpson learned

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yesterday that Thomas OBrien ofI Washington who recently fromt the Washington workhouse had been

turned over to a negro policeman without requisition he seemed verymuch displease the proceedingwas an outrage and that responsi

of not in any measure resthis office He said had heknowledge of the affair or had he beenat the stationhouse it would never haveoccurredOBrien It is said demanded to seeproper requisition papers before he would

consent to accompany the negroman across the river Notwithstandingthat Policemen Atkinsonallege that they were directed by ChiefWebster to take OBrien from his cell byforce if necessary and that was doneOBrien was then placed in a wagon Incharge of the negro and

to the ferryboat wharfSlayer said he resented theIdea of sending a negro policeman to thiscicy for the and had he beenpresent the would not haverecognized

tJBrien was arrested here Tuesday

Bnrjrlnjc Out the HoodooFront the Philadelphia Record

That colored people are superstitious fe awhich no esc will dispute but sometimes

they find themselves so situated that it beeoaesa case of overlooking fears and scruples or losingthe earning a livelihood For instance

and waiters here to war a badgewith a number on it and the unfortunate onewho receives the hoodoo number IS tainteither accept it or lose his job as usually thepeople who employ them entertain no suchscruplss However the problem seems to haveteen satisfactorily solved br a colored waiterat the St Charles llotd Atlantic City LastSunday a party ot Philadelphiaa while atltKtr ron at that hotel noticed a rattier curiousnuiulvr o the jacket of the waiter who lookedafter the table A query brought the ioforma-tioe from the stalling be hapfieBe-dt be allotted the and 10hmelf from bed luck he had pinned tire Badgeon upside donn

Only Estate of Its KindFrom the PhitaMffeia Press

There is one to which I wisfc te silltaut attention said tfce owner oi a tee oldcolonial pUe a prospective purchaser

What isThis estate is I believe absolutely uoicpte in

this particular among estates with taildEngs-as old as this on

And what ia this imktaewas never occurred as

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S S S has beenbefore tine publicfor many yearstrout a suall begin

its way totile awl is now kiiorn iu town and hamlet in the country Itsstaunchest friends arc those who known it longest and have Tdtuessed itswonderful curative in their own or among their andacquaintances Grateful patients in all parts of the ofto health and happiness and the tevXlmoiiy of these evidence of themedicines worth S S S V alone popular today than ever in its noother remedy stands so high h s ever given such perfect satisfaction or is so

of potashand mercury remedies which affect the bones muscles anti stomach causing

Jsheumatism or Dvspepsia you3J3aif E2 j3S 3SQffiZ have sever tried S S S you will besurprised at the immediate effects

ior no sooner does it get into the circulation than theappetite increases you grow stronger and gradually

but surely it drives out the poisons restores the blood to aIf there is a sore or ulcer ou the body it begins to heal around the the dis-charge finally ceases and the well muscular and bone pains vanish andthe is relieved of all itching irritating eruptions Nervous run down and

people will find S S S the medicine they need for blood povertyand illy nourished nerves are responsible for their condition For old peoplechildren S S S lint no equal being free l om all minerals it does not nauseateor have any injurious whatever and keeps the blood in good condition thusfortifying against disease Experience ttaches what is and what is not good

particularly to medicine and S S S a remedy that Las retained theconfidence the people for nearly 50 years must have ir CURES is thesecret its success When you call forS S Sdont be persuaded to accept something elsethere is no substitute S S S It the onlyguaranteed purely vegetable blood purifiei andthe safest all blood and skintroubles Do not let them force an inferiormineral remedy ouprofit in If you have any blood or skin dis

your case anti advise you on Blood and Skin Diseases freeTHE SWIFT SPECIFIC COMPANY ATLANTA QA

0 f 0di rieB

worked

vcrfredcount

in of CancerEcma Salt Rheum Acne or any

the blood I1du a you mind it agebetter store or

Take S St S

ski

of

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reliable the cure Rheuntatiant Catarrh Contagious Blood PoisonScrofula Psoriasis that originates in

strictly vegetable preparation youmunch than a any

healthy

isa larger

ence hesitate write us our physicians will carefully consider

a

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=

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