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S Id THE ARTICLE With Wise tempted With of tile Nineteenth...
Transcript of S Id THE ARTICLE With Wise tempted With of tile Nineteenth...
THE EVENING TIMES WASHEsGSDX MARCH 29 1901
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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
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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
INTENSE EXCITEMENT
ia THING
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Patterns ire tiuckle Suspenders Wlrth for ic Detachableand
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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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ConilinntipuwLtleeIy
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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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History of tile Nineteenth CentulYI
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Evolution4
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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
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