Newspaper Page Text
PERSONAL TAX ROLL
Collections Are Made on
Thirty Millions of
the Valuation.
OPERATION OF NEW LAW.
Assessor Seibe's Commissions
Up to Date Exceed
$26,000.
ACTIVE WORK OF DEPUTIES.
Promises to Reduce Valuation-How
the Law Was Chartered at
Sacramento.
Under the law passed at tne last session
of the Legislature, authorizing Assessors
to collect taxes on personal property un
secured by real estate, Assessor Siebe has
collected on 32,000 assessments. He is
ready to turn in the sum of $437,562 43,
which represents a tax on valuation of
$30,000,000. The law was approved March
28, 1895, but the collectors did not begin
the work of gathering in money until May
15,1-
According to the county government
act, approved March 24, 1893, the Assessor
is allowed to retain for his own use 6 per
cent of the amount of personal property
taxes collected. It appears, therefore, that
Assessor Siebe's commissions wiil amount
to |26,253 72 on the sum already collected
this year.
The facts in relation to the change of the
law are these: The county government
act and fee bill did not purport to apply
tp tne City and County of San Francisco
and in a recent decision of the Supreme
Court was expressly held not to apply to
this City. Formerly the collection of taxes
in this City was under the provisions of
the consolidation act and acts amenda
tory thereof. An act was passed provid
ing that collections of taxes in San Fran
cisco should be under the provisions of the
Political Code, section 3829, which provides
that for services rendered in collection of
taxes the Assessor shall receive compensa
tion as the act governing such county
oflicers may provide. This provision of
tne Code went into effect March 28, 1895.
Under the amendment of section 21»> of the
county government act of 1893 the As
sessor is entitled to retuin for his own use
6 per cent of all personal property taxes
collected.
The law permits collections of this kind
until the third Monday of July, which this
year was Monday, July 15, but the State
Board of Equalization has made a ruling,
b>j says the Assessor, which extends the
time of such collections to August 3. The
Assessor will turn over the books to the
Board of Supervisors as a. Board of Equali
zation next Saturday, and will not collect
after that time.
Regarding: the operations of the new
law, Chief Deputy Herzer said yesterday:
The new law works well so far as collections
are concerned. The total estimation of per
sonal property is $60,000,000, and we have
collected on $30,000,000. What proportion of
the money was paid in the office? The propor
tion was small. In fact, a very large percentage
of the whole amount taken in was collected by
the deputies going personally to the delin
quents.
Hu.i there been no effort of the kind made
and notice oiify rent out that taxes were due,
not one-half of $437,562 43 would have been
received.
There arc 50,000 assessments on the personal
property roll, and our collections cover 32,000.
We estimate that 15,000 of the assessments
are secured by real estate, and this accounts
for 47,000 of the 50,000 assessments, leaving
3000 unaccounted for. Last year 19,000 as
jsessments were unpaid.
Did I make a special effort to get in as much
money as possible? Yes; we endeavored to
comply with tnelaw, and sent deputies five or
bix tirneß to the same person. Ido not believe
that persons other than authorized deputies
collected money, for the reason that the re
ceipts and stubs are kept la such form and so
closely guarded that forgeries in this respect
would be almost impossible.
"In order to get in all the money you
could collect, were deputies authorized to
reduce arbitrary assessments?"
'•We contend," said Mr. Herzer, "that
the right to fix the valuation rests with
the Assessor, so long as the books are in
his charge. When the roll is turned over
to the Board of Equalization the authority
to modify or change an assessment rests
solely with that body. Even then we can
keep on collecting, so tho State Board of
Equalization rules."
"But after the Assessor has fixed the
valuation— for example, at $1200, and the
tax is $18 66 — is a deputy authorized to re
duce the valuation to $1000 and collect the
tax, say $14 90, on that valuation."
To this question Mr. Herzer replied:
"The deputy might give the person whose
personal property was assessed at $1200 an
opportunity to come to this office and file a
sworn statement that the property was not
worth more than $1000. We do not accept
aworn statements in every case, especially
■when we have knowledge that the prop
erty is of greater value than the statement
represents it to be."
it came to the knowledge of The Call
yesterday that the following notice was
sent to G. W. Palmer, 621 Bush street:
LAST NOTICE.
Assessor's Office, New City Haix, {
San Fbaxctsco, June 28, 1893. j
Vol. 12— Page 31.
Amount of tax due, $18 66.
You are hereby notified that if the above
amount is not paid to the deputy presenting
this notice, or at the Assessor's office within
three days of date hereof, you will be proceeded
against according to law. The costs for seizure
and sale will amount to $20 additional. (Set
sections 3790 and 3822, revenue law.)
John D. Siebb, Assessor.
By J. Hunt, Deputy.
Bring this notice with you.
N.B.— Office hours from 8 o'clock a. if. to 5
o'clock p. M.
Mrs. Shendan, the lady who conducts
the house, a sister of Mr. Palmer, in whose
name the property is assessed, did not pay
as the notice demanded. A deput3 r called
two or three times, and Monday last
etrenously urged the payment. She said
to him: "Why not collect of the Sterliug
Furniture Company, the owner of the
furniture?"
The deputy replied : "The Sterling
Furniture Company has no mortgage on
the property."
•'But they own it, and I only lease it,"
replied the Jady. "Besides, it is not worth
$1200."
The deputy then agreed to reduce the
assessment to $1000 and accept $14 90 if the
money was paid that day. The money
was not paid.
Deputy Herzer was asked what course
the oflice pursued when the present
property was mortgaged. He explained
that two receipts were given, each receipt
for half the amount, but that the person
having the property in possession was
compelled to pay the whole amount of the
i-*x. The receipt was given to enable the
person paying to get proper credit on the
loan.
Mr. Herzer remarked that no property
had been seized or sold in collections so
far made. A case involving the constitu
tionality of the act was still pending in
the Supreme Court, hence no attempt was
made this year to seize and sell under the
act. Next year, if the law holds good, an
effort will be made to collect on every as
sessment.
"I do not," said Mr. Herzer, "commend
the law which places both the assessment
of property and the collection of the taxes
in the hands of the Assessor. It is mv
opinion that the Assessor should only
assess and the Collector collect, but the
law as it stands makes it the duty of the
.AMessor to collect on personal property
unsecured by real estate, and 1 must say
that so far as collections are concerned the
new law is much better than the old." V
Assessor Siebe will , turn over the real
estate as well as the personal property roll
to the Board of Supervisors next Saturday.
The assessed valuation of the property will
be larger than it was last year, but how
much larger the Assessor will not say at
present. Last year the real estate assess
ment was 808,995, and the personal
property was $63,299,903. Total, $325,108,
--893. ' . :
It is a fundamental principle of all taxa
tion that taxes must be equal, uniform,
and in proportion to the value of the
property. The law provides that all prop
erty must be assessed at its full cash value,
and the mode of ascertaining this value is
fixed by provisions of the constitution and
Political Code. It is the duty of each citi
zen to furnish to the Assessor a statement
under oath setting forth specifically the
real and personal property owned by him.
If any person neglects or refuses to make
this statement the Assessor must make an
estimate of the value of the property erf
snch person, and under the provisions of
section 3633 of the Political Code the value
so fixed must not be reduced.
Section 3640 provides that the Assessor
or his deputies, before the first Monday of
June of each year, shall prepare his held
assessment roll, and that personal prop
erty unsecured by real estate must be as
sessed and the taxes thereon collected at
the time of the enrollment.
The Assessor must then prepare an as
sessment-book, showing among other
changes the name of each person to whom
property is assessed, a statement of the
personal property owned by him and its
value.
By section 3652 he must on or before the
first Monday in July complete his assess
ment-book, and he and his deputies must
make oath to having taken the statutory
steps, and that no one has been allowed to
escape a just and equal assessment through
favor, or reward, or otherwise.
The Board of Supervisors at a time pro
vided by the law sits as a Board of Equal
ization to hear complaints as to the
amounts of assessments.
Section 3674 Drovidcs that no reduction
must be made in the valuation of property
unless the party affected thereby files with
the board a written application under oath
therefor. Before the board makes the
reduction the subsequent sections provide
that it shall hear all of the parties inter
ested under oath, after notice given of the
time and place of hearing. The procedure
has been set forth with such particularity
that it is even necessary lor the clerk of
the board to take oath as to the correctness
of all transactions of the board and of him
self in transcribing the minutes regarding
reductions of assessments.
Section 3820 and those immediately fol
lowing contain provisions especially gov
erning the Assessor in his collection of
personal property taxes.
Section 3821 provides that this collection
may be made at the time of making the
assessment or at any time prior to the first
Monday of July, and that the Assessor
may collect by seizure and sale of personal
property.
Section 3890 provides that the Assessor
and the Board of Supervisors must per
form the duties required of them and must
not perform the duties of any other office.
The Assessor may fill out a statement at
the time he presents it or he may deliver
it to the person and require him within an
appointed time to return the same to him
properly rilled out.
Under the law the Assessor may, there
fore, under certain circumstances, fix the
value of the personal property. That must
be done prior to June 1, and the valuation
once fixed, whether upon the oath of the
owner or arbitrarily by the Assessor, it can
only be changed by the Board of Super
visors.
THE YOSEMITE VALLEY
How Money for the Mainte
nance of the Park Has
Been Wasted.
The Railroad and Stage Companies
Have Had Too Much
Attention.
From hints thrown out recently by
Governor Budd it is inferred that he will
particular attention to Yosemite
Valley affairs as soon as he iinishes work
on the National Guard and State Board of
Horticulture.
It will be recollected that the Legislature
last winter made a raid on the commis
sion, reduced its allowance for traveling
expenses one-half and materially cut down
the Controller's estimates for maintaining
the park in the valley and the Mariposa
Big Tree Grove. The fight on the man
agement of the reservation was led by
Assemblyman Phelps of San Mateo and
Rowell of Fresno, und was not only per
sistent but skillful. Phelps was constantly
demanding information as to what the j
Commissioners had done with the large
sums received for hotel and other privi
leges in the valley.
No lucid explanation was given to his
inquiries by the Commissioners at that
time, but it comes to liuht now that Jotin
P. Irish, when secretary of the board, was
given authority to expend $2000. On this
authorization, it is said, an indebtedness
of $11,000 was created, instead of making
straightforward confession regarding in
side management, the Commissioner? and
the Board of Examiners concealed tbe
facts from the Legislature and the public.
It was thought that the Irish bills would
be paid in due time, and with a new and
liberal appropriation the reservation could
be properly cared for.
George Sperry of Stockton, a particular
friend of Governor Budd, waa so indignant
when the Legislature cut down the appro
priation that he sent in his resignation as
Commissioner, but the Governor would
not accept it. Then it was asserted that
the Board of Examiners would allow the
Commissioners to create a deficiency if an
emergency should arise demanding the
expenditure of money to keep the park in
presentable condition. At the last meet
ing of the board Dr. McLean made an
urgent appeal for the construction of a
bridge across Cascade Creek, a stream
flowing into the Merced River. The road
on which the bridge is desired is outside of
the grant, but was purchased and is owned
by the State. It is reported that the exec
utive committee will authorize the con
struction of the bridge.
A well-known citizen of California, who
has long been conversant with Yosemite
Valley management, said yesterday: "It
is time that the valley was managed in the
interest of the people of the country. The
Htate should either care for the park or
surrender the trust to the Government, so
that it can be managed in the manner that
the lellowstone Park is governed. The
Yosemite should be regarded as a public
trust and not as a private perquisite. The
stage companies ana the Southern Pacific
have had the management long enough.
The Commissioners ought to maintain an
office in San Francisco, accessible at all
times to tourists and others in quest of
information. There should be some one
in the office at all times to impart facts as
to accommodation, routes, guides, hotel
charges and transportation facilities in the
valley. As it is now the commission prac
tically gives nothing in this respect.
Every one is referred to the railroad office
and the agent of the stage company."
It is said that there is some talk in the
War Department of abandoning the sys
tem of collecting information abroad
through the medium of the military at
taches at the United States legations. Al
though much of the information thus
gathered must necessarily remain in the
secret archives of the department, it has,
nevertheless, been of greSt value. The
enemies of the system claim that the cost
of traveling incurred by the attaches is
more than the information is worth. It
seems probable, however, that Secretary
Lamont will not recall these officers, inas
much as some of them have furnished
material which is constantly drawn upon
by officers in their military work here at
home.
THE SAN FRANCISCO CALL, WEDNESDAY, JULY 17, 1895.
ART SALONS OF PARIS
Miss Rowena Watson Says
Plainly That They Are
a Fiasco.
JULIAN NAMES THE FAVORITES.
—————
Recognition by Either Salon Is Not
Accepted in Paris as a Guar
antee of Merit.
Miss Rowena Watson has returned from
the Delecluse Academy in Paris, where
she has been studying in the life class.
The young lady has opened her studio on
"the hill," in the old Polk residence, over
looking the bay and the City stretching
away into the haze on all sides.
Miss Watson went to Paris in 1892
and studied under De Lance, M. Caliot
and latterly M. I'llermitte, the famous
painter of peasantry and life figures. For
a time she studied in the private studio of
M. Mairrett, H. C. It was here that her
first distinctive work appeared, which
afterward resulted in her entering the
MILLET'S MODEL OF "THE ANGELUS " IN HEE OLD AQB.
[Drawn from a photograph taken by Miss Watson.]
Deled use Academy. For a short time she
was with Herr Kopps, the famous Dresden
painter, whose pictures are celebrated
throughout Germany and whose shetches
sell for almost as much as his originals.
"I am glad to be back," said Miss Wat
son yesterday, "and I assure you France
has no sky. no scenes, no envirenruents
half so dear to me as those of California.
To be sure I went there to study, not to
indulge In day dreams, and I suppose I re
ceived all I was in search of except fame.
"Howerer," she continued, snapping her
fingers apart and brightening up, "we are
not dead yet."
<: oh, by the way, I must show you some
thing. I" am very proud of it myself, and
consider it a great treasure." Miss Wat
son jumped up and fluffed away, to return
in a few minutes with a small photograph
which she handled very daintily. "This,"
she went on, "is a picture taken by myself
and a friend at Barbizon, a few miles out
of Paris, and is the original model used by
Francois Millet in his celebrated painting
of 'The Angelus.' She is over 80 years of
age now, and is fully conscious of the im
portant part she played in one of the most
famous and costly pictures in the world.
She is a victim of gout, and as she sits you
can see her foot resting on the pillow.
The man in Millet's picture, together with
Miss Rowena Watson at Work in
Delecluse's Life Class in Paris.
[From a photograph.]
the great master himself, has passed away,
and she is the sole survivor of the cele
brated trio. Poor woman, I feel sorry for
her."
''I suppose your associates in Paris are
struggling to gain a corner in the Salon ?"
"Oh, I am so sorry you have drifted into
a discussion of the Salon. I wished to
avoid it, but its arrival in the conversation
compels me to tell the truth about it. In
a few words the Salon, particularly the old
Salon, is a ridiculous fiasco, and the ac
ceptance of a picture by the judges means
nothing. It is an empty honor, and those
of us who have really oeen in Paris- know
it better than any one else. Let me tell
you how shallow it all is. Julian will put
any one in the Salon who will study with
him. It is the talk of Paris how he con
trols the old Salon, and the judges there
are generally critics in his academy. When
a student comes to Paris and wants recog
nition at the hands of the Salon he goes to
Julian and at once prepares a picture for
the Salon. Among Frenchmen you never
hear any of them say 'I am painting a pic
ture for the Salon,' because it simply
means that they have prepared for its re
ception through the proper source. Cer
tainly you may quote rue with all I have
said. It is public property.
"I knew an English girl who studied
with Delecluse who was unable to get a
picture in the Salon and who really felt
that it was necessary for her to do so be
fore returning to England. She finally
went to Julian, and "he influenced M.
Merson, who ha 3 three votes, and M, Bon
net, an old member of the Salon, to do all
they could for her. In a short time she
received a dispatch stating that they were
ready to assist her, and she forthwith pro
duced a picture which she had sent to the
Salon before, and it was accepted and put
on the line. Such glaring conduct on the
part of the judges caused a laugh to go up,
and it is now a common thing to have it
said that recognition by the Salon means,
absolutely nothing and is no guarantee of
merit. It is merely a question of what is
vulgarly known as a 'pull.'
"There is a case of a Mr. Hall, an Ameri
can, whose picture was refused by the
judges. He went to the Champs Elyseee
and raised a row, in which he abused the
judges. Rather than be firm in their de
cision and fearing various complications
which migtit arise through what Mr. Hall
knew, they hung it in a conspicuous place
and gave him all the space he wanted. Is
that the way to conduct a salon supposed
to be above threats and cliques?
"You will probably wonder why I am
talking at such great length about the
Salon when I have never nad a picture
hunjr there. As a matter of fact Julian
offered to take me a» a pupil and promised
almost that I would be rewarded at the
Salon. I made inquiries and found that it
was worthless to my reputation and that it
was a farce and laughing stock. I lived
there too long not to know the truth of
those statements and if Americans really
knew what the Salon approval amounted
to they would not be so ready to applaud
when an American succeeds In entering it.
"The Champs de Mars, the new salon
which was created to undo the horrible
work of the Champs Elysees, is degenerat
ing into the same sort of an institution as
the old one and art is being sacrificed to
chicanery and influence of a suspicious
order.
"I suppose what I have said to you will
cause considerable comment, but it ought
to be exposed, and indeed I can assure you
I have not said to you half that I know to
be true and what is easy to prove. Paris is
a good place to study, but the salons are
without advantage an«i in France their ac
ceptance or refusal of a picture means
nothing. Thus many true and worthy
artists are passed over and forgotten when
proper and deserved recognition might be
instrumental in giving a talented painter
a renewed impetus and a new hope— hope
that would be the creative power of
ge:iius." -_-
JAPANESE FIGHTING VICE
Organized to Rescue the Little
Yellow Women From the
Slums.
Officers of the Society Say the
Police Discourage Their
Efforts.
The Japanese of the City have now a
well organized society for the suppression
of vice among the Japanese men and
women.
The headquarters of this organization is
at 121 Ilaight street, back of the Japanese
Presbyterian Church. Here they publish
a daily paper, the New World.
The main object of this society is to re
claim Japanese girls from a life of im
morality.
The officers of this society and the ed
itors of their paper claim that the police
officials of the City are very unfriendly to
the organization.
"We made a house to house canvass in
the section where the Japanese girls are
leading immoral lives, some time ago,"
said the sub-editor of the New World.
"Our efforts were not as successful as we
expected. It was decided to ask for the
assistance of the Police Department and
procure their aid in our efforts to stop the
life of vica among our countrywomen, but
the police refused to consider our requests.
One of the police officials told us that they
.would not favor the breaking up of the
Japanese quarters. 'It would,' they said,
'be a source of dwnger to the girls on the
streets of San Francisco if such a thin"
was done.'
"Not only did they refuse their aid,"
continued the editor, "but they also went
to the various houses after our visitation
and counteracted the influence of our
visits. Of this we have proofs."
The society has been able to receive
about twenty of these girls. Some of
them have been sent home. Situations
have been secured for the others.
The society estimates thnt there are 116
Japanese girls in the slums of this City. It
is the intention of the oilicers of.the society
to continue the work.
An appeal is to be made to the Parlia
ment of Japan, and petition that a law be
passed prohibiting young women leaving
Japan for this country, unless they can
give satisfactory assurance that they are
going to enter into respectable homes.
They have every hope that such a measure
will be passed by their home Government.
The officials say they think Gefferney, the
immigration interpreter, has been too loose
in allowing young Japanese girls to land
here.
Their work among the men consists of
inducing them to live at their quarters,
where they may be taught in all English
branches and kept clear of bad influences.
The society was organized by O. Kuno.
The present president is S. Doi, a young
Japanese and the pastor of the Japanese
M. E. Church.
The Japanese daily is owned by H. Soc
jimo. Its circulation is 500 in this City
and 200 in Japan.
Two Small Failures.
John B. Knudson, a baker on Dorland street,
has failed, with liabilities of $2807 28 and
practically no assets.
F. E. Dietz, a saloon-keeper on Scott street,
has filed a petition in insolvency. His liabili
ties are about $5000, and the assets are nom
inal.
CRIPPLING THE POLICE
How the Patrol Horses Are
Farmed Out to Unsuit
able Stables.
TOO FAR AWAY FOR ANY USE.
Astute Liverymen Bring Patronage
to Themselves Regardless
of Expediency.
In the recent shake-up among the
smaller sources of patronage, the police
patrol, as usual, came in for a share of
the disturbance. Formed originally to
expedite the arrest of criminals and the
relief of suffering, it appears to have been
shamefully crippled by the political in
fluence of some stable-keepers and the
willingness of the Supervisors to assist in
filling their stalls. It has come to be a
settled thing with new administrations to
farm out the horses of the police patrol to
whatever stable has the most influence,
and not to the one nearest and handiest:
it has become an understood thing to
make the police patrol system, by the ap
pointment of the drivers and the placing
of the horses, as much a means of gaining
political friends, as an adjunct to the
Police Department. This anomalous
condition of affairs is presented— a patrol
system whose horses, drivers and wagons
are under the control of the Supervisors
and under the orders of the police.
So far as the drivers are "concerned, the
police have long since ceased to object, for
the drivers are appointed and removed by
the Supervisors and the police had their
objections for their pains, but the farming
out of the patrol horses, hrst to a stable
near at hand and then to one blocks away
causes daily complaint.
Just now" the North End station on Jack
son street, near Polk, is the heaviest suf
ferer. Up to the beginning of this month
the wagon was kept at the Van Ness sta
bles on Pacific street, near PolK. and with
in a block and a half of the station. On
July 1 Dr. Westphal, veterinary surgeon of
the Police Department, came to the stable
with an order from Supervisor Benjamin,
chairman of the Health and Police Com
mittee of the board, directing the proprie
tor to deliver up the four horses of the
North End patrol wagon.
He took the team down to Michelson's
stable on Ellis street, near Larkin, twelve
blocks away from the station. Since then
the wagon has stood outside the station
during all weather. It has been the cus
tom when the nights were raw and cold to
send the team to the stable around the cor
ner, but with the stable down on Ellis street
this would render the wagon practically
useless, for so much time would be con
sumed in getting it up from the stable that
it would be more profitable to hire an ex
press wagon at once should any emergency
case come in. This would be going back
to first principles in spite of all the money
that has been spent on the patrol. To pre
vent such an emergency the wagon must be
kept in the street outside the station dur
ing all weather and all hours, and the
effect on the horses can be readily seen. It
would soon kill a man to stand motionless
during the foggy nights which are found
here and the horses can fare no better.
Down at the Southern station Mr. Ben
jamin's order has also placed the stable for
the patrol horses out of all reasonable
reach of the station. There, however,
there is a shed which shelters the horses
during inclement weather, but whenever
there is a necessity for changing horses the
wagon must go to Brannan street, between
Second and Third, a distance of live long
blocks. There are plenty of stables within
a block or a block and a half of the sta
tion, but the proprietors are not politicians
enough to secure the patrol horses.
The horses at the station at the City Hall
are now stabled at Dr. Westphal's place on
Park avenue, near Larkin street. They
were taken from Michelson's stables just
before Michelson was given the horses
from the North End. Dr. Westphal keeps
a stable for sick horses, and he has in it
two ambulance horses, four patrol horses
and two extra horses, all sound and well
and ready for work. They each pay him
$25 a month.
Tbe station on Seventeenth and Howard,
streets has a stable of its own, and so far'
the horses of the patrol wagon for that
station have been allowed to stay in it.
The horses doing duty at the California
street station are quartered at the St,
George stables on Bush street, two blocks
above. They might with advantage be
stalled at a stable just around the corner;
but they are not.
To each patrol wagon there are four
horses— two to each watch. For caring for
these the stablemen get $25 a horse. The
places where they are kept are supposed to
be known to the police headquarters, but,
so quiet has been the change, the upper
officials still have on their books an item
for the North End horses at the Van Ness
stables and the City Hall horses at the
Michelson stables. It was not thought
m THE OWL
|m drug co.,
THE OWL
DRUG CO.,
CUT-RATE
"JSI DRUGGISTS!
1128 ; 3VEA,3rls.et Street,
v^.t.;,, -;,.;'. SAN FRANCISCO,
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I LOS ANGELES.
OPEN AUTnIQHT.
PRICES COT IN HALF.
FOUNTAIN SYRINGES;
2-Quart. .:::.. ..i.:.^. ............. ...:.... ..:....;75c
3-Quart;. ;.....'.:..:. .V....T... .......80c
4-Quart ..90c
QUININE PILLS.
l-Graln, per dozen. 6c; per 100....... ......29c
2-Graln, per dozen, Be; per 100.:....... SOc
3-Graln, per dozen, 7V«c; per 100.......... 40c
6-<jrain, per dozen, 10c; per 100........ 60c
POWERS & WEIGHTM'S PNDE,
50c Per Ounce.
Walker's Canadian Club Whi5ky.. ...*..... ....?1 00
Holt's Malt Extract, 25c a bottle; per dozen. . 285
l'alne's Celery C0mp0und . . .... . v. . . : . . .'. . . ... ; 60c
Hood's. Ayers' and Joy's Sarsaparllla... '...... " 65c
Lydla Pinkham's C0mp0und. :...:...:... 76c
Warner's Safe Kidney and Liver Cure.. .'.....: : 35c
Cuticura 5a1ve::.:.......: ..........*...........: 40c
CAicura Ke501vent.............'..... „.....: 70c
Pauster's Coca Wine.....:...................... 85c
POCKET-BOOKS AT COST.
Ia /s£Ss&h MAiiunnn ocoTfinpn "cupidene-
RJP^^^^H mMNHUUII KrNillnrll^^sreatVogetable
miM JZdIWBF\~^S •'■"IIHUUII'IILU I UHLUvnalizt-r.theprescrip-
WMy9 <?3? wr SPSS 23? fit tlon of a famous French physician, will quickly cure you of all ncr-
B lK>-/\ ) \<!T< ■■ .'--' \v voua or diseases of the generative organs, such as Lost Manhood,
■1 vL - urn.l XL <i4mj Insomnia,Palns In the Back, Seminal Emissions, Nervous Debility,
18 I £^L l ***& ' Pimples, Unfitnesa to Marry, Exhausting Drains, Varicocele and
KB ; V*' W .v" ' "-/ Constipation." .' lt stops all losses by day or night. < Prevents quick-
K| ; /r>vi/. 7 '•. Dessof discharge, which if not checked leads to Spermatorrhoea and
■9 pert dc ltt . •rrra all the horrors of Impotency. CVPIDENE cleanses the liver, the
WBErOHt»NO*» r i c. n . Sidneys and the urinary organs of all Impurities.
■■' CUPIDKXE strengthens and restores small weak organs. - ■■--■ ...
-■ :■ The reason sufferers are not cured by Doctors is because ninety per cent are troubled with
I*ro*Ukt 1 tim. CDPIHEXEIs the only known remedy to cure without an operation." 5000 testimoni-
als. A written guarantee given and money returned If six boxes does not effect a permanent cure.
a box, six fur $5.00, by mall. Send for sues circular and testimonials. _ ; .
-» Address PAYOIi JHXI>ICIH£ CO., P. O. Box 3076, San Francisco, Cat i For Sale by ;'.
,:}" BBOOKS' PHABM^CT, 110 Powell
necessary to notify them of the changes
when Supervisor Benjamin ordered them
made. ,
KULES FOE THE SCHOOLS.
Sonic Important Recommendations to Be
Made to the Board of Edu
cation!
The Committee on Rules of the Board of
Education met last night in the City Hall
and considered some of the important
amendments to the rules which will be
submitted to the board at its next session.
One recommendation will be that prin
cipals of schools be authorized to grant a
half-holiday monthly to the ten pupils in
each class who are best entitled to thnt
privilege by reason of excellence, deport
ment and diligence in studies.
The committee will also suggest that
whenever a pupil applies for admittance
to a school and is denied through lack of
room his or her name, ag° and address
shall be sent to the Superintendent of
Schools, whose duty it then shall be to ar
range for the pupil's admission to the
nearest school.
Morning recess in grammar grades may
become optional with teachers, as the com
mittee conclude to recommend a rule to
that effect.
Another conclusion, which will have
much interest for all teachers in the School
Department, was reached. It affects the
standard of teachers, and is intended as a
means of weeding out the incompetent in
structors in a most effective manner.
When a principal reports adversely on a
teacher, the Committee on Qualifications
will arrange to place the teacher in another
school. Then if a second report be made
on the same teacher a trial shall be held to
determine the fitness of the instructor for
teaching school.
A radical reform was considered, and
the committee decided to recommend it to
the board. By this, promotion from
division to division and from grade to
grade may be made at the end of each term
of six monihs, and pupils may likewise ad
vance twice a year instead of once as at
present.
The committee agreed to suggest that
principals and teachers must not give in
structions for pay or any other compensa
tion to pupils of their classes.
PKODUCE EXCHANGE.
Bulls and Beara Fraternize Once in
the Year and Elect Their
Officers.
From noon till 2 o'clock yesterday after
noon the bulls and bears of the Produce
Exchange fraternized in the most beauti
ful manner. The annual election of offi
cers was proceeding, and every member
piled hiß bailot in for his favorite.
There were three tickets in the field, the
regular, the members' and the compro
mise, the name of W. A. Holcomb heading
each. Considering the number of tickets
there was very little electioneering, and
the regular ticket, with twc exceptions,
went through flying. These exceptions
were H. C. Ellis and S. Anspacher, who
were elected on the board of director*.
The new officers are: W. A. Holcomb,
president; John P. Sperrv, treasurer;
George P. Morrow, W. H. Wright, H. C.
Ellis, S. Anspacher. H. E. Trubenbach, T.
G. "Walkington, H. Eppinger, R. D. Girvin,
H. C. Ellis, Paul Keyser, H. Erlanger and
H. Sinsheimer, directors.
ACCOMMODATION!
That which supplies a want, or affords ease,
refreshment or convenience. Wkbsteb.
SULLIVAN'S
MONSTER
ACCOMMODATION
SALE
Q~n"P"PT TTTC A LONG-FELT WANT,
O U JT IT J.j1 -CiO for it means a saving of just
ONE-HALF in the price of every pair of shoes in
our entire big stock.
A T7TrnP"nC ease and refresh-
Ar r Uxl-UO MENTtoboth the feet and
the pocket, for it places every new pretty style in
faultless fitting shoes at exactly half the price you
have been paying for them, and it's a decided
CONVENIENCE I%*°^ £°£
reducing our big stock of Summer Shoes to make
room for our fall stock we gain the object we de-
sire, and in purchasing bargains you gain yours.
COME TO-DAY,
Bnt just brlnsr alone; half the price you have been
in the hab't of paying, and you will experience no
trouble in being pleased.
Just a Few Bargains From the Many :
INFANTS' FINEST KID BUTTON, CAC
with stylishpatent-leather toe-caps. . . O\J
CHILD'S BEST KID BUTTON, in either <Jj»"l .00
cloth or kid tops, with stylish toe-caps <JP-L
LADIES' JfINE KID BUTTON, in either ©1 .45
square or pointed toes «Jp x
LADIES' BEST TAN KID BUTTON,
either cloth or kid tops, in narrow, ago. 40
square or razor toes, withtips to match yp^y
LADIES' TAX KID BUTTON, in either (JJJI .90
square or pointed toes <jp J
LADIES' EXTRA FINE TAN KID OX- ffl» 1 .85
FORD TIES, in all style toes *Jp J
LADIES' TAN KID • OXFORDS, in db "1.45
pointed toes, in either cloth or kid tops tJD-L
LADIES' FINE KID OXFORDS, in all CAC
style toes, sizes 2 to 4 only O\J
MEN'S GENUINE CALF SHOES.'mall <JJ» ] .90
styles and in all shapes «E)X
MEN'S SOLID DOUBLE-SOLE CALFtmo.BS
POLICE SHOES, in all styles «jpZ
MEN'S ALL SOLID TAN LACE SHOES, fflj 1 .90
in all-style toes f\p J
BOYS' ALL SOLID CALF SHOES, In ffl» 1 .25
button or lacp <JpJ
BOYS' ALL SOLID TAN LACE SHOES m»1 .40
We are the agents for JAMES MEANS'
celebrated S3 and 84 Shoes for men.
Country orders promptly filled. ,
Send for our new catalogue.
SULLIVAN'S,
18, 20, 22 Fourth Street,
Just lSelow Market.
NEW TO-DAY. ; ■ — r
i - -■.-■,'
UpliolsterT Dep'l.
SECOND FLOOR.
WILL OFFER THIS WEEK
AT
SPECIAL LOW PRICES!
75 pair IRISH POINT CURTAINS, 00-4S
value $3 50, at . tEW__
Pair
60 pair IRISH POINT CURTAINS, .85
value $5, at ...<JJ)O— .
Pair
220 pair NOTTINGHAM LACE CUR- QCO
TAINS, value $150, at..... VO
■ Pair
•
, 125 pair NOTTINGHAM LACE CUR-©! .35
TAINS, value $2, at «JJ)JL — .
Pair
40 pair each Of IRISH POINT CUR- ©Q. 50
TAINS at $5 25, $7 and® — -
Pair
'■ 80 pair DERBY PORTIERES, finished d»Q. B S
with tassel fringe, value 50, at «JpO —
1 Pair
68 pair BAGDAD PORTIERES, Turk- 85
ish patterns, fringed, at O Jt — .
••••• • Pair
400 yards 60-INCH TAPESTRY DRA- A KQ
PERT", s»:in finish, for Portieres and trU
Furniture covering, value 60c, at Yard
320 yards 50-INCH DERBY AND TA-
PESTRY DRAPERIES for Curtains, CZZ.O
Couch Covers, Mantel Drapes and Ta- O«J
ble Covers, value $1, at Yard
Mail Orders receive our prompt and
careful attention.
Illustrated Catalogue of Bathing: Suits
and Bicycle Suits mailed free to any ad»
dress upon application.
NEWMAN 4 LEVINSON,
125, 127, 129 and 181 Kearny Street,
and 209 Sutter Street.
—OF THE — '■—•
CONDITION AND AFFAIRS
OF THE
PENNSYLVANIA FIRE
INSURANCE COMPANY
OF PHILADELPHIA, PENNSYLVANIA, ON"
the 31st day of December, A. D. 1894, and
for the year ending on that day, as made to the -
Insurance Commissioner of the State of California,
pursuant to the provisions of sections 610 and 611
of the Political Code, condensed as per blank fur-
nished by the Commissioner.
CAPITA!,.
Amount of Capital Stock, paid up In yi * ■-
Cash $400,00000
ASSETS. ■
Real Estate owned by Company $134,50000
Loans on Bond and Mortgage 686,320 00
Cash Market Value of all Stocks and
Bonds owned by C0mpany.......... 2,612,938 00
Amount of Loans secured by pledge
of Bonds, Stocks aud other market-
able securities as collateral 283,550 00
Cash in Company's 0ffice....... 232 52
Cash In Banks 148,40140
Interest due ■ and accrued on all
•Stocks and L0an5.. ...:... ............ 1,030 04
Interest due and accrued on Bonds
and Mortgages . 16,13023
Premiums in due course of Collec-
tion 214,92200
Rents.due and accrued..... 750 00
Total A55et5........ $4,098,774 19
.'i'-H- LIABILITIES.
Losses Adjusted and unpaid $34,710 24
Losses in process of Adjustment or in
Suspense .....;..:.. 109,161 44
Losses resisted, including expenses.. 16,239 00
Gross Premiums on Fire Risks run-
ning one year or less, $1,429,436 93,
' reinsurance 60 percent. ..:....;.... 714,718 47
Gross Premiums on Fire Risks run- cr a
Ding more than one year, $1,085,-
-716 53, reinsurance pr0rata........ 580,859 27
Amount reclalmable by the insured
on I Perpetual Fire Insurance P01i-
cie5........ 749,833 48
All other demands against the C0m-
pany........ 4,000 00
Total Liabilities .$2,209,521 88
INCOME.
Net Cash actually received for Fire
premiums $1,591,379 75
Received tor interest on Bonds and
M0rtgage5..:................... 34,394 8a
Received for interest and atvidPnds
. " on Bonds, Stocks, Loans, and from
all other sources 137,476 62
Received for Rents ..................'. 3,661 07
Total Income $1,766,912 30
EXPENDITURES.
! Net amount paid for Fire Losses..... $978,337 87
Dividends to 5t0ckh01ner5............ 60.000 00
Paid or . allowed for Commission or
8r0kerage......:.....:...... 429,422 01
Paid for Salaries, fees - and other
' charges for officers, clerks, etc . . . . . 51,700 00
Paid for State, National and local
taxes.: T. .:...................■......' 29,545 68
All other payments and expenditures. . 50,263 89
Total Expenditures... ......... $1,599269 45
FIRE.
Losses Incurred during the year. ..... $926,957 60
. j •
Risks and Premiums. ! Fire Risks. ' Premiums.
Net amount of Risks I •
written daring the
year..:;.....;.. $179,985,933 $1,988,345 28
Net amount of Risks
expired during the
year..'............:.. 154,847,802 1,831,314
Net amount in force •<*-••'
December 31, 1894. 239,565,299 2,515,153 48
R. DALE BENSON, President.
W. GARDNER CROWELL, Secretary.
Subscribed and sworn to before me, this 19th day
of January, 1895. ' : : . :• '
- GEO. W. HUNT, Commissioner of Deeds.
BROWN, CRAIG & CO.,
407, 409 Montgomery St., S.F.
w^
TBTHE VERY BEST ONE TO EXAMINE
i. eyes and tit them to ■ Spectacles :or Eyeglaas&i
with | Instrument* of I his . own i invention, . who**-
i v periority has not been equaled. I My iuccom UM I
been due to the merits of my work. •' - ■■jSggSß*
, OBtcjftou«-iiStt4r,jfc- -...^ _.
9
