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TIIFHOME NEWSPAPER,
Tho Journal, $4.00 ttyoar
by mail, 10 cents a week
by carrier.
(Tessas;
THE HOME NEWSPAPER,
The Journal. $4.00 a year
by mall, 10 centn a wcolc
by carrlor.
iif jp at
VOLUME XXXVJI, NO. 301.
TrKSDAY.
K A XSA8 C LTV, APRIL!), 1805.
Tt'KSDAY.
.IMMOrc TWO CUNTS.
1fc,;v a
ktir
jworwaf
44 IMfridZwix ffl
ZamsWS (mAI,' i 11 J &M.' Zj VsT-
'
I .'
X
BROWNING,
We received yesterday by express, direct
from, our factory, an invoice of handsome
BOYS' AND CHILDREN'S
Suitable for
They arc in latest
qualities, at prices
all.
Our $2. SO Hnt is equal to any
110! and 1103 Main and fl Eleventh St,
TISE OOPL3STER, STORE,
fl 71 '3 i
Jin
YALL
PAPER.
SCANDAL IN A COLLEGE.
Students r.oaxc tlm (leorgo It. Smith Insti
tution, Alleging Immorality Against
Olio i.r tlit. I'lif-iilty.
Sedalla, Mo., April S. (Special.) Twenty
two students ot Ueorge It. Smith college,
nu Institution for the education ot colored
people, withdrew from the school to-day
and preferred serIoii.s charges against Pro
fessor .1. V. Cool, dean of the faculty, and
Hill of Professor 1'. A. Cool, acting presi
dent of the Institution. Tlio students
charge Professor Cool with immorality
mid the use of Intoxicating- ll'iuors.
Charges to tlint effect xvcto drawn up and
i.unt hy mall to-night to Dr. J. C. llartKel,
Cincinnati. U secretary of the Ct'ecilmuu's
Aid and Southern Hduuatlounl .Society, who
la also petitioned to luniove Professor Cool
from IiIb position In the college If tho
charges mo sustained hy olllelal Invostlgn
tlon. ftor tlio withdrawal of the students
f Jin the college, an uuotllelnl lnvestlgu
,011 of the chaigcs was made at tho re
jpest ot President Cool and l'rofessor Cool
liv three' friends of the college, Charles
lleLaughlln, W. I.. Toiler and K. A. Sainp
ron. They examined lTolessors Cool unl
Ulllnp ami a halt dozen students who ro
innlned at the college, and they found no
evidence to sustain tho charges, hut none
of the students who withdraw was Inter
rogated. t
BOLD BURGLARS AT FORT SCOTT
They Kntor a Potlconuili's lloilsoiiutl Steal
Ills lTnlfnrui, Watch nml Money.
Fort Scott, Kns., Apill & (Special.) Tills
city was the scene of several small burg
laries last night. The retail grot cry
store- of Jni'uh liollvar was entered and
the cot-tcnta of the cash register, some
lew dtdlui'3, were taken. Severn! it-sldcnees
weie eiitml and small amounts of money,
wim-he and clothing secured. AmoiiK
the residences entered was that of Pollec
iiinn l-'iuiuu. The thieves stole his unlfoini,
wateh and several dollars that were In the
pockt vs of the Uniform.
The police have boon watching for sus
picious eltaraeieis for several days, ns It
was feared that an attempt would lie nindo
to roll some of the business houses, hut
with the exception ot' liolhnr's stoic, they
coullned their ('epredatlons to the residence
portion of thu city. They lett no clue what
ever. NATIONAL HANK .lIATTlllfi.
licscrvc Agi-uti anil Oltlci.il Changes An
nounced for Kansas and Missouri.
Washington, April S. .Special.) The Met
ropolitan National bank of Kansas City
has been made reserve agent for tho Kirst
National, of Cleburne, Tex.
Changes In bank olilelals In Kansas are
as follow.-: Kansas National haul;, of
Wichita, J. A. Davidson, president, 111
place of J. N. ltoai h: C. M. Davidson, vleo
pi est. lent, la place of C. W. Drown; no as
blstant cashier In pl.icu of J. A. Davidson.
At This
Time
Of tlie year housewives cit.
lience no eml of troubto in ao
ciii'iiit' choico tablo butter.
Silver Churn
Butterine
For tablo uo is a luxury. It
not only has the dainty Havor of
good butter, but it keops better
ami in always unvarying in gooil
ne.ss. Silver Churn on caoh wrapper.
A
Packing (Jo.,
rmour
Kansas City, U. S. A.
What's In a iftSame?
Not much unlebs It's OUUS sewed In the
collur of your coat. It means, your null
will PIT nil lUClUT. the MATIIUIAI. In U
Is HKillT, the worhinauMilp Is Illi.lll.
the style guaranteed to bu 11K1HT, S 11 ?
llecunse. the right tailors Jiave.the right
name for doing such wotk. Wo are not
Wright on Main street, but Wright around
the corner, whtre we have more room mid
Ices rent than others,
'i'i Wet lUtU St.. t'oruer ll.tltliiuiro Ate.
.. ., r.....
NORMAN & ROBERTSON, I
abstraots l.lKino' hint Lnt
AND CUARANTEM OP TITLB.
TcUyhan XOIiO. 1 El tb St.
wm
KING & 60.
SOUS
Easter Wear.
styles, of very fine
within the reach of
S3. 50 Hat sold elsewhere
13 A T 13 1
iX; Jl.XXX)J.
For this Week Only,
Ingrains 7c per .Roil.
1205-7 Grand Ave. Tel. 2508.
DIVIDEND SOON,
National llintc of Kiui.is City Will Pay I)e-
poslttirH ." Per Cent at an Karly Day
Tlio ItcccUerHlllp Ollctltiii.
WashlnKton, April S. (Special.) The
comptroller of the currency stated to-dny
that he felt certain that a, dividend of M
per cent would be declared III f.nor ot the
depositors of the National Dank of Kansas
City very toon. He lidded that the reports
submitted by Temporary Receiver il
braith, and by Special AKent Lynch Indi
cated this very plainly, and It would bo
the nlm ot the department to make the
dividend payment Just as soon as possible.
As to tho matter of npi olntlntr a. permanent
receiver. It appears that this most excit
ing feature of the case has received a set
back from the standpoint of the comp
troller. It was certain to all that for about
a week the comptroller had It firmly In his
mind to nppolnt .Mr. John I'erry, but It ap
pears that with the coming of Special
AKent Lynch and with tho arrival of cer
tain Information, or alleged Information,
tho comptroller has passed from a cer
tainty to an uncertainty. While It was con
ceded by all that he had decided at one
time to nppolnt .Mr. l'eiry. It now appears
to all that ho Is wnvcrlnif In that Idea, anil
while some- believe that he has totally
abandoned It, this Idea Is not shared bj
.1 II. It Is very plain th.u the coinptioller
Is making some port .( an Investigation
and that If he appoints Mr. I'erry now, it
will be the result of bavins been sntlslled
of somethIn.tr that at present casts a
shadow over his mind.
It Is observed that Senator-Coclcrell mads"
a trip to see the comptroller and presum
ably discussed matters In a "frlendlv way."
This Is the usual way the senator ap
proaches matters. It Is also certain, how
ever, that the senator Insisted that it
would be a happy Munition of the whole
tnnstle to appoint Wiley Co. It also ap
pears that the htn.ttor awelt upon this
point at length, and that he made a. few
thrusts at Mr. IVrry, as well as diving a
rew points on others. It is observed nIo
that Senator Vest did not put In an ap
pearance to-day, and It Is reported that he
Is In New York, looking- after Mine per
sonal llnnnclal matters. Hut the visit of
Mr. Coekrell Is knoiwi to bo under the
direct and general supervision of Senator
est. It also happens that a. couple ot lo
cal bankers called on the comptroller to
day, and put In a word for Mr. Cox
Mr. Cox Is the only one left to person
ally Slltlf llntelid the tlehr n,wl li I..
plain that be Is making the best of his on.
portunity uml chances. '
H0USEH0LDERG0ES TO COURT,
Wants to Compel Coventor Morrill to Put
Illiu ll.ul; on tli stato Hoard
of CimiltlcH.
Topeka, Kns., April S.-fSpoolaU Sena
te! M. A. lloucho,ier, through his attor
ney, applied to the supreme coin t this
morning for a writ of mandamus to coin
pel c.overnor .Morrill to rescind or revoke
bis order suspending Senator Ilouselioldor
from the state board of charities.
In his petition Senator Householder says
'.rr'.'.1,1!"1 !? '", "ot l""5P. '"d then says
that this oillce Is u constitutional one. and
that the governor has no power to investi
gate or suspend him. This power, he says,
rests alone with the leglslniuie. through
Impeachment by the house and suspension
by the senate. '
The writ of mandamus wns Issued and
made returnable on April So, when tho case
will be argued and decided.
KANSAS MIllMOAl, AKMIUIATION,
It Will .Meet In Topel.a To-tlay-Pupcr
to lie liead.
Topeka, Kns., April S.-fSpcclal.) Tlio
T-.asterii Kansas Medlcnl Association will
meet In Topeka on Tuesday. Alter tho
president's uddress ami the tdeetlon of
olIlceiH, the following programme will he
rendered: W. H. I'lckard. of Ituiilngame,
will lead n paper culled "lleport of Some
Ubstutilc.il fuses." M. Morgan Cloud, of
'lopeki . will Imvo a paper on "Meiau.
chulia." "h.ireom.i ol Hi,. Diaries" will be
lead by A. II. t'.irdler. of Kansas (ity.Mo..
nnd Agnes McKee Wall-ice, of Topeka.
will speak of .School Hygiene."
Tho present nlllceis of th0 society are:
It. I;. JleVey, piesldem; (It-urge M. flray,
of Kansas City, vice president; 11. H. Ma.
gee, bcciutary, mid Id.i C. llarnes, treas.
liter.
Food raised by the lloyal Unking Powder
may be eaten hot, even by dyspeptics, with
Impunity. Hot bread, biscuits, hot cakes,
lunulas, crusts, nuddliifsv, etc., ato made by
tu use perfectly wholesome.
MOCK I.OSSCS IN KANSAS.
Many Head I'rrlMicd I'roiu llipo.iire Dur
ing the ItL-tt-iit storm.
Garden City, Kas., April 8. (Special.)
Stockmen tiro leportlng heavy leases from
tho severe storm of snow and sand ac
companied by hi eh wind and severe cold,
which ragetl I-'rlday and Halurday. ltull.
road travel wob ui.peuiled lor two days,
mid telegraph poles by scores were broken
down, (diluting otf all communication.
The huge number of stock growers los.
ng from n half dozen to lifty head each
of horses ami cuttle makes the uggrcgutu
loss large.
X
X
'1 lin lnfet rr1fc in
tsOFT AND STIFF
X
HATS
.1.
It 11.1 t ...!.. 1 I
,1. t nexeeiieit jn style nnux
X ..
! " ' "- v "
4- IO6 MAIN, ,1-
i i i i ,. f 1 . . 1 1. 1 3 ,1 J. i i -i i
IS Life
Worth
Living?
You examine that special
line of odd furniture wc
have on sale and you will
h at once confessthat you no
longer desire to die,
No, Never!
Or at least very seldom
is such an array of bargains
placed on the market. Look
at them it will be your
gain.
Try our Solar Polish and
make your old furniture like
new.
Furniture & Carpet Co.
1216 to 1224 MAIN ST.
unaax-zussissxis
DAWES WANTS TO RETIRE.
He Talks the Matler l)iir With tlm Presi
dent, Mini lie. Iris to Itetalu 1 1 1 tit.
Washington. April S. (Special.) Hx-Ren-ntor
D.iwis, of the commission bearing his
name, spent some time with the sectctnry
of the Interior to-day. 'Hie conference was
joined by lleneral l'rank Armstrong, who
is booked ns a member of the commission
in the ... ... 'future.
Hx-Henator Danes stated thai he did not
want to remain on the commission. His
health wns poor and buslnes-i matters were
such that he had concluded to abandon
the work If ho could do so with the consent
of those Interested In settling the Indian
problem. Then followed a discuslon of the
matter and Mr. Dawes outlined the sort of
men he believed to be best lifted for I lu
work. It is understood that In a limited
degree ho talked with the secretary In rr-gni-d
to parties who ale seeking places on
the commission, t'nder the circumstances
he felt more at liberty than he would un
der other conditions, to talk of this feat
ure of the question, but It Is understood
that he dwelt upon this feature more at
length later in the day, when lie went over
matters Willi the picsldetit.
In the tajk with Hie president Mr. Dawes
repeated Ins desire to get olf the commis
sion, and also said, that in his Judgment
certain men wci-e lit for tho woik and
that certain others were not. it Is said
the- ptesident attempted to dissuade Mr.
Dawes from his hit a of leaving tho com
mission. He said that even If he could re
main in the country but a shoit time the
eonlldence the people have in him would
make him of more value to tho commission
than porno one else he might name. Then,
as he was tlio only Hepubllcnn member of
the commission his lcslguation would call
for another appointment, or like polities,
and this would place him in a position he
tit-sired to avoid.
It Is not certain, however, lh.it Mr.
Dawes will allow himself to be Inilueiie, d
In the matter. It Is hcliewd that In tin
event Mr. D.twes retires, the president,
under the pressure to get rid of other mem
bers, will mate an entirely new commis
sion. This he will commence by ousting
the tine-- members, or declaring their
places . leant, and then appoint live men
to create the new commission.
MISSOURI DEMOCRATS SCARED.
'lliey liegard With sollt-lluile I lie KiTorls
llelltg Made to lime a Siller
Conic litlnn ('iillt-d.
Washington, April S. (Special.) MIs
Fouii.ins In the city are becoming aroused
over the probability of an effort being made
to have the Democratic suite central com
mittee call a convention to discuss lluaiici.il
questions. Tlm News this evening says;
".Members of thu Missouri colony In this
city express the belief that the. Democrats
of the statu will follow the example of
those In Illinois and call a convention to
determine thu attitude the party shall as
sume on tile silver question, rue taitliliil
ill Illinois will assemble on June I and
wrestle with the problem, until not only
the position to be assumed by the Demo
crats of that state on bl-nietalilsm Is deter
mined, but also the ratio of s allies fixed.
"County conventions throughout Missouri
are to be held, at which resolutions are
to lie adopted, calling upon the state cen
tra! committee to call a convention similar
to that of the. Illinois Democrats, to as
semble some time in July. The local Dem
ocrats all over the state, aided and encour
aged by ex-Hepresentatlve Illnnd, Champ
Clark and others tor re-election, seem to be
leniblv In earnest, and ore booked for a
great deul of noise, but the more they clam
or, tho less likelihood there Is ot sue
cess.
"Tho stato committee Is cam to bo con
trolled by ox-Oovornrir I'lancls, who has
but little sympathy with tho silver move
ment, nnd, bealdps, 3 one of the adminis
tration's stnunehest supporters. It can be
safely said that the slate committee will
not call a convention to consider the ml
vlsablllty of adapting the principles of free
coinage as u party ismie. In eonseipieuce
of the disinclination on the part of the
state conimlltee to encourage silver senti
ment, there Is already a strong probability
of serious disagreement!). If not tin actual
split, among the rank and file, It Is even
asseited thai If the state committee per
sists In refusing to call a convention, the
Various couuly committees will put tliem-n-lves
together and hold one on their own
responsibility. ., ....
"Tho situation Is not altogether dlsslml.
I.ii" to thut prevailing In Pennsylvania, al
though In Missouri It is more liable to ns
sumc -ill acute stage nnd result more dis
astrously to tho Deinoctatio party in that
state."
PRAIRIE FIRESJN OKLAHOMA,
Pawnee Comity Suffers Train the names to
tho Amount of iiioii.nuiH
of Uoll.ii-i..
Guthrie. G. T., April S.-(Spernl.) During-
the high winds of Sunday n disastrous
prairie tiro swept over I'awneo cuuiily, do.
lug many thousands of dollars' damage.
Most of the llttlo village of Chlleo was
burned anil scores of forms wero swept of
buildings, fences, timber and hay. Among
thou farms colnplftely devastated were
those of W. ". Copeland. William llrowu,
.1. V. Martin, ltebert N. Nelson, James Me.
Donald, A- J- Uwlit. II, 1), Hates, J. T.
Williams, Itov C. C. Heinsbree, Calvin Jllll,
CK-orge .on Is and W. A. ltolilnsou,
A number "t families narrowly escaped
perishing In the Humes, It Is charged that
lire was stalled hy certain persons con.
testing claims. In order to burn out and
ilrlvu away their contestants. No Insur
ance on any of tho losses.
The unequalcd strength of tho Royal, as
certllled by the highest baking powder nu.
tliuiitU-s, makes It tho cheapest to use, even
ut a higher price thun others,
Kansas Man lU-i-omtructctl.
Topeka, Kas., April S.-(Speciul.) The
olllelal state paper will publish a. bill this
week which grunts tho light of cltlsenMilp
and suffrage to KU Meade, who Is and has
been for some tlmo postmaster at Hub Il
lusion, Kas. Mr, .Meade has remained unre
constructed from the days ot the war until
the present time and his return to Jnvjli-v
seems to have been simultaneous with lib
sjipulntHjvut i iotinuU'r,
N
CUTS OFF THE CASH.
nu: sit'ntrMi: t'ot'itT iikniii'.iis a lit:-
CISION tl.N Till: IMHIMi: TAX.
BONDS AND RENTS EXEMPT,
wii.i, iMliil'ci: iin: t;si ima i i;h i:i;v
ii.m'in at i.r.Asr nu pint cum-.
Item. iludor of Hip 1,-iiv Is I'plielil by in, linn-
ly lllildcd Court-nilcf ,lii. the roller
Itrilds Hie lli-rLlnu-IHs. tilting
Mens -Olllilils Pncn.y.
Washington, April S.--After almost n
month or riellbcrntlon the I'nlted Stales su
preme court tendered Its decision to-dny III
th Income tux cases, deciding by a divided
court the law to lie valid, except regarding
the Income derived from rents and from
municipal; bonds, on which point the de-
Moil wnjj that tho lav was unconstitu
tional. $
The opinion was general among lawyers
and legislators that the case would be
reached lo-duv find the Interest u-hlch liml
'Clinrm'trflziM the case rrom the beginning
was again made manirist hy an unusual
iiMoniuince. oi me people in tiu court room.
The spare Is limited at best, but every
available seat Inside ntld outside the bar
was occupied and many wre turned nwnv
becaus"' tho chamber could not ticeoinmo
dnte all who applied ror admission.
Only melabers of the bar Here admitted
to the Inner elide nnd those In attendance
Included many lawyers from other cities,
as w'ell ns a large representation from
Washington. There were several senators
In thu list, Including 1 1 111, of New Vork;
lodg', of .MassachiP-elts, and Lindsay, of
Kentucky. Attorney (icttrral ulney was
also present.
There was only one member of tho bench
aletent Justice Jackson-who has not I n
nblo to attend upon the court since last
fall and who has not participated In the
consideration of the case In any way. It
Is to his absence that tie' even decision
ot the court on the majority of the prop
ositions involved in the case Is due. If lie
had been present such a n-siilt would have
been Impossible nnd the opinion would have
Included n'lleclslnn of .ill the points In
volved, Instead of onlv Die two In regard
to incomes deilved from rents and munici
pal and state bonds.
.lust Ice- fuller lieails Hie Opinion.
The spectators had not long to wait tor
the beginning ot the cb-'ivi rv of the main
opinion after court com ,-necl. The Judges
flled promptly in at lni.li noon, nnd there
Was very llttlo preliminary work before
the chief Justice began the delivery of an
opinion which Is regniil-'d by many ns the
most Important nnd far-reaching in Its ef
fect that has been retidepil In this court
since tlio days of the rebellion. There wen
only two minor decisions rendered bv oilier
members of the bench, when Chief Jus
tice Fuller, after making a few routine an
nouncements, began at IJ 'V, to read the
court's decree In the case of Chailes Pol
lock vs. the Fanners' Loan and Trust
Company itsjd others. This was the llrst
In order of the cases against the lru"t
companies ami the conclusion reached In
Its ease ,ipplv also to the case of Hyde v-.
the Continental Trust Company, as the
question nt Issue are the same lu both
cases. The chief lustlee read with consid
erable rapidity, but his voice was nt all
times clear and distinct and the law-vent
present who had familiarized themselves
with the case had little or no dllllculty In
following him. The delivery of the opinion
consumed an hour's time and nil present
gave tho closest attention.
Mr. roller. began Willi a brief reference
to the question of Jluisdlc Hon in the case.
eniS point. Iiail, lie Sliei, neen I reqiieiiny
referred to, but he dismissed It by saying
that as the question had not le-en raised lu
the court below, and lind b"on shelved In the
argument of the case In the supreme court
there npeareAtno objection to considering
the case purely on Us merits.
Proceeding to this end. lie gave his atten
tion to the obieetlons to the law, ns made
by the appellants, quoting the pttncip.il
oiies as follows;
The Opinion of the Court.
In Charles Pollock vs. the Farmers' I.onn
and Trust Coinpanv el ul It is established:
First That bv Hie constitution, federal
taxation is divided into two git-at classes:
Direct taxes and duties. Imposts mid ex
cises. Second The Imposition of direct taxes Is
governed by the liilo ot appointment
among the scm-iuI states, according to
numbers, mid the Imposition of duties.
Imposts nnd excises by the rule of uni
formity throughout the I'nlted Stales.
Third That the principle th.it taxation
and representation go together was Intend
ed to be and was preserved 111 the consti
tution bv the establishment of the rule
of apportionment among the several states
so that such nppnitl.innient should be ac
cording to numbers In each slate.
Fourth That the states surrendered
their power to levy Imposts nml to reg
ulate commerce to the geiieinl govern
ment and gave It Hie concurrent power
lo lew direct tnxes in lellance on thu pro
tection nlTorded by the rules prescribed,
and that the compromise of the constitu
tion cannot bo disturbed by legislative tic-
Fifth That these conclusions result from
the text of the constitution and mo sup
poited by tho historical evldeuco fur
nished bv the circumstances surrounding
the framing and adoption of tl.it Instru
ment, aim me views or inose who named
und adopted It.
Sixth That the understanding nnd ex
pectation at the time of the adoption of the
constitution was that direct taxes would
not bo levied upon tho general govern
ment, except under the pressure of extra
oi .Unary exigency, nnd such has been the
prnetlce down lo August 15, 1MU.
If the power lo tin so is to bo exercised
as an nidlnary and usual means of sup
ply, that fact furnishes un additional rea
son for tiiciinispectlon III disposing of Hit,
present ease.
Seventh That taxes on real estate belong
to the class of direct taxes, and with the
lanes on the rent or Income of real es
tate which is Die incident ot Its owner
ship belong to the same class.
Kit! lull That by no previous decision
of this coin t has this uueslloii been ad
judicated lo the eonltary of the conclu
sions now announced.
Ninth That so nuuii of tho act of Au
gust 1-1. ll91, ns attempts to Impose a lax
upon the rent or Income of real estate
without apportionment is valid.
The courl Is further of the opinion that
the act of August I.'.. tMM, Is Invalid so fai
ns It attempts lo levy a lav upon the In
come derived from municipal bonds. As a
miinlclii.il corporation Is the repr- .-eiitatlve
ot the stale, nnd one of the Instrumentali
ties of tlie stale government, the property
and revenues of municipal corporations ore
not subjects of federal taxation, nor Is tlio
Income derived from state, county and mu
nicipal M-ciulllcs, since taxation on the
Interest therefrom operates on Hie power
to borrow before It Is exercised, nnd has u
sensible Inlluence on the contract, and
thercforo such n tax Is a tax- on the power
of the states and their Instrumentalities to
borrow money, and consequently repugnant
to the constitution,
I'poii each of the other petitions argued
at tho bar. to-wit:
First Whether the void provision ns to
rents nnd Incomes from leal estate invalid
ates the whole act.
Second Whether ns lo Hie Income from
pere'.nnl pronerty. us such. Hut a.-t Is un
constitutional, as laying direct taxes.
Third Whether any part of thu tax. If
not conMdered ns a direct tax. Is Invalid
for want of uniformity on ,-lllier of the
gtounds suggested. The Justices who heard
the argument nro equally divided, and
thercforo no opinion Is expressed.
The result Is that the decree ot the cir
cuit court Is rev -rsed and the easo re.
manded. Willi directions lo enler a decree
in favor of complainant lu respect only of
the voluntary payment nt tho tax on rents
nnd lnconio of lis real eslnte nnd that
which It holds In trust and on tho income
from the municipal bonds owned or so hold
' Helloing "Direct Tines."
The body of tho opinion wns devoted to
tho consideration ot tho question from a
constitutional point of view and Involved
a very elaborate definition of the meaning
qt tlio phrase "direct tuxes," nnd also u
construction of tho constitutional require
ments as to apportionment. This made nee.
essnry n review of many former opinions
of tho court, a number of which, IucIucIt
lug tho llylton and Springer i-asen, were
quoted from at length and commented
upon. He said that under tho constitution
federal taxes were divided into direct
taxes and duties, Imposts and excises, and
laid down the rule that direct taxes should,
under that Instrument, le governed by
Hie rule of npporOnnm-'nt among the sev
eral states according to population,
Iteferrlng to the uiicstlon. ut direct taxa
tion he raid Hint II wns tin! lo be presume 1
that the riaiiieis of the constitution tin
not mute capable of appreciating, what
they were dotn when the)' provided for
tliu dirferenllnlliin or Import",
itii.llte tit-Id l)l;cul.
The iHmxcnlliiR opinion, delivered by Jus.
lice Field, the oldest member or the i oilrl.
was nil exhaustive review of the case nnd
the ptlnclples Involved, lie finished soon
berore 2 o'clock, raying: "I nm of Hie tipln.
Ion that the whole law of P'.'l Is mill nnd
void." He laid stress upon the fact that
the taw did not evrqnpt Judges of the
1'lllled States courts fiom payment of the
tax. It was not Hunt, he said, that the
supremo court should remain silent and
make lit, pmtcsl wbe.i many 1'lllled Stales
Judges drawing small salaries would be af
fected because of the law, and he culled
atteulloii In Hie Idler once written by
Ciller Justice Cluise lo the treasury otllelnls
protesting ngaihst the deduction ot mi In
come tax from Hie miotic of I'nUed
States Judge. The opinion was devoted
largely tu a levlew of the provisions re
Raiding I .Ills, his coiii-iii-doils being lu con
funnily to those iitiuouuced by the chief
Justice. He also nttnclu'd the law on Hi"
count of Hie lack ot uniformity, and dwelt
iion lis exemptions) and discrimination,
Which was, he said, rhi legislation. He
devoted especial attention to the exemp
tion of savings banks, mutual lniiiaiicc
compmilr and building and loan associa
tions. He quoted census llgitrcs to show
the extent of the operations of these com
pnnles and said ti.at ii these rcts w-pre
not con, iiuliur, congress could not be con.
vlncrd "though one Use from the tleud."
lie took Issue with those Who contended
that there could be no legitimate limitation
upon the tiov.fr of congress.
-lu-cllc-e U hit.- for Hit- l.iiw.
Justice White followed In n second dis
senting opinion. This was l.irgclv extem
poraneous and vc-rv long, lie thought that
the court In lis decision to-day ll.ul over
thrown u long Hue ot decisions .mil the
uniform practices since the foundation of
tho government. The bill wns a prayer
for Injunction by the It list company from
making It leturns. The practice had been
thai an action for Injunction before t In
payment of a tax would not lie. It was
an elTort to uccoinpllsh by Indirection what
the statute of III- l'nlte-1 States rot hade
a man to do by direct process. While the
main opinion nsetcc that there wen- mi
iiierous precedents, he called attention to
the fact that only two were cited. He
thought, therefoie, that the relief granted
was lu violation of the practice of the
court. He lenTctted that this line of decis
ions was to be overthrown for annulling
an act of congress, which he considered in
the line of the runner opinions or the
court. He nlllrmcd that congress had as
unlimited power of taxation as was exer
cised by any government In the world. The
gleat question -it Issue was whether tlie
Income tax was a direct tax, and that ques
tion had been, lie thought, decided a hun
dred years ago 111 the llylton ease, mid lu
that case the the Judgment practically de
cided that direct taxes were conllned to
taxes on land as such and to capitation
taxes, lb- ugiced with his colleagues that
tie- t.ix was unconstitutional as to state,
county ami municipal bonds.
Illstlce lluiiiiu's Views.
Justice Harlan, lu his dissenting opinion,
said:
"P.i.slng by tlie question of the jurisdic
tion or the courts ot tlie I'lilted States
to en loin the collection of the taxes on In
c nines Imposed by the act, I am ot the
opinion
"Fust That upon principle ns well as
under tho former decision of this court, a
tax on gains, profits ami Incomes derived
Horn rents of land Is not a dliect tax oil
land within the meaning of the clause or
th- constitution providing that direct taxes
shall be apportioned among the several
stales accoidliig to their respective meni-lie-s
"Second That under numerous decisions
or this court the Interest or income derived
from bonds Issued by a. municipal corpor
ation tif a state is not the subject of spe
tillo taxation in tiny form, or for any pur
pose, by the I'nltecl States any more than
tlie Interest or Income directly tleiivi d
Irom state bonds Is the subject of n.ilioii.il
taxes. The slates cannot lax the Instru
mentalities of the I'nlted States. So this
court has frequently adjudged. This is not
a question ns to the lorm ot levying a lax
(whether direct or Indirect), but whether
tho thing pioposed to be taxed can be
taxed nt all In any way or for nny purpose
by the United States. Under thft decisions
of this court tho'Unlted'St. lies" cannot by
any form of taxation Impose burdens on
the Instrumentalities tinploved by the
.suites in exe-utlciii of the powers lawfully
committed to them.
"I'pon the two questions referred to and
to which alone so f.ir ns the merits me
c-otic-c-i neel tile opinion of the chief justice
Is ellreeied, I am In eiitttc accord with Jus
tice White. I say nothing about the ques
tions upon which the court is equally di
vided, liecause In rospeel to these questions
the opinion of the chief Justice is silent."
How tlie Court Was Divided.
The elfect of all the opinions delivered Is
to show that the court was unanimous In
tin. opinion that the law Is unconstitu
tional ns to municipal and slate bonds;
that Chief Justice Fuller and Justices,
Field, Cray, llrewer, llruwti and Shlras
hold it to be Invalid on Incomes derived
from lents, and that Justices Harlan mid
Will to dissented rrom this opinion as to
rents. It Is Impossible to state the exact
division ns lo the validity of the other
pans of the law further than was disclosed
by the proceedings. It appears quite dear
that Chief Justice Fuller and Justices Ilur
luii and White voted lo sustain the other
parts of the law, and the liest opinion ob
tainable Is that Justice lirown stood with
them In this opinion, which would leave
Justices Field, Cray, lin-wer and Shlras as
tho opponents of the law as a whole.
oi'piciai.s aid: woiii:ii:ii.
i he Heel. loll Mill liesiilt lu II Largo De
crease In Ittiicuues.
Washington, April S. Treasury olilelals
oro greatly dlsplilted over tho supreme
court's decision on the income tax case,
and while admitting that they have no
reliable data upon which to form an ac
curate estimate, they express the belief
that the net lesult of the decision will be a
loss ot at least M per cent III the receipts
fiom incomes, lu some cities the loss will
lie far greater than thH, notably In Wash
ington, wh-ie the loss is expected to leach
7.1 per cent. Washington, however. Is ex
ceptionally u renting city. The proportion
of lentecl nouses in other cities of the coun
try Is also very large, lu Km, the tented
houses in New York city was nearly HI
per cent of the whole. In Huston It was
St per cent; In lliooklyn, M; In Cincinnati,
kc, und In Jersey city, M. In the other
largo cities the percentages tange down to
M at lloiiiestcr. In New Vork city then,
were SIC,!)"-)! rented houses- In Philadelphia,
lCT.Mtl: lu Chicago, l.',i;.M!: In llrooklyn,
i;i;i,oc). The total number of rented houses
lu tho I'nlted -Slates in Km was l,l-i'.li7
which, dining the last live years, has un
doubtedly Increased verj m.iteilally. Dwell,
lugs, however, represent only a small part
of the capital Invested In buildings o( every
character which product- enormous, lentals,
Coiuparaihcly little was expect, d on
state, county and municipal bonds, but thu
total los. It Is thought, will not fall slant
of $1.1.iici.oil or $.,0,enO,ilm for the llrst ,-ar
auet this loss is expecled to Increase rather
than dliuliish ill succeeding jear.s should
tho law it-main unrepealed. The loss of
this revenue, however, Is not the only
cnuso of regret among tho olilelals. The
fact that the count was evenly divided on
the main, constitutional question. It Is ex
pected will result In almost endless litiga
tion, thus very materially adding to tho
expense f collecting the tax. Neveithleus
Hit, Internal reveuuu olilelals will proceed
at onco to prepaie supplemental regula.
Hon to conform to to-ilay'H decision, and
from now on until next Monday, when thu
tlmo expires within which return may ho
made, any return In which Incomes Horn
rents or bonds ore deducted will In- regurdeel
as a full compliance with the tax. I'eryons
who have already m-idu their leturns ami
paid the tax will be advised of the change
In the regulttlons, and ns soon as possible
the proportionate amounts of tnx paid by
each on rents and bonds will bo re f untied
to them under tho general Inw, which au
thorizes the commissioner ot Internal lev
enuo to refund tnxes wrongfully collected.
Attorney Hener.il Ulney was much sur.
pilsed at that part of the decision which
exempts rents under tho Income tax. As
lo the section of the act relating to bonds,
tho attorney general rather expected nn
adverse decision, but he regards tho ac
tion of the- court on the rent proposition
as having been taken on technicalities,
which he believes will not stand the lest
ot time, and cannot remain the permanent
law of the land. On all other points tho
government, he believes, has no serious
cause for complaint. It Is universally re
gretted that there was not a full bench
to h-nr the case and shouhl Justice Jack,
son resign, there U very good reason to
believe his successor would almost cer.
talnly be favorable (0 the law, lu which
event another teat caso xcry soon would
bo brought to tho court for determination.
liecause ot its much greater utreugth, the
Itoyal Hdklng Powder I more economical
than any similar leavening uccnt.
BAD FOR SPRINGER,
I'.ix.siir iiiiaw p.iv I'M li. hi: n.t
iii-iiN ttiM ntMi:n nv -I in: st. na it:.
KILGORE IN THE SAME BOAT.
M.MtNIIAI.I AMI IHS-lltll'T ATI OHM: V.-s
IN THH i Cltltl I OIIV I'.M'Cill I' Al.-O.
Ctiiiiplroller of tin, iren.iiry Howler lln.
Itellilereil 11 Very Important llccl'linl
Which Aftetts All Hit' New Ap
point incuts In the 'territory.
Washington. April 8. (Special.) Judge
Itowlcr. comptroller of the treasurer, pro
mulgated lo-d.iy tn Important decision re
lating to the payment of new olilelals In
the Indian Terllory. Willie It had been
expected Hint the pay ot Judges Springer
und Klluoie would be held up until they
were conllrineil, It wa lint believed that
the pending opinion would place In the
rame list the United Slates attorneys und
Fulled Stales marshals who are liohllng mi
Mlllons under the new law. Hut the decision
holds up nil funds due them for personal
services uiilll atler the nomlnatloni, arc
conlliincel. In the event nny one or them
I not eoiiDrmcd. ns predicted In the case
of Mr. Kllgore, It Is Indicated, outside the
opinion, that he would not receive pay for
services he may render between the time
he takes the ulllce and the tlmo his nom
ination Is rejected. It also appears that
the decision will hold up funds to some ex
tent that were expected to apply to the ad
ditional courts In Hint country. The opinion
relates to the net "lo provide for the ap
pointment or additional judges or the
United States court In the Indian Trrrl
torv," appioved March I. ISM. and holds
that theie Is ample authority for the pay
ment ot the clerks or the several courts,
the deputy clerks of said district courts
ii ml the cleric or the court or appeals and
also the marshals and deputv marshals. Jn
addition to the Judges, district tittornes
...) ,A..,r.,lJl.ii1,.-a (.iitVwitW'nllv nillllfll. A-3
illltl eiwitimi.-'-'i'-xt' - i'- : s
constable me not t-p.-t III, .illy name el u
the act unci do not come ''' '.'"'".
designations of the olllc.-rs therein provided
ror. the comptroller s.is there Is Jl IJ
out no appropriation aval able- for the p. v -inent
of th-lr s.il.ines. a though no doubt
congress thought It provided for the pas-mi-ni
lor all th-- olle-eis cle-ut.d by the act
or March I. KU. and would. In; sas, have
made piovislou for the constables had lit
attention been ailed to the matler. I he
failure to make such an appropriation can
not, however, he says, be toiiected b
tile executive branch of the government.
The comptroller also discusses the con
stitutional question as to whether tho ad
ditional judges provided for by said net
-ein-be-i-ald Vom-the -da Jo-of their muill
Ilcatlon or whether they Vome within the
restrictive provisions of section l,ol I- -vised
Statutes. iSeelloll Id- I '"-
vlcics that: "No money shall be paid I torn
the treaMiiv, as s-ilaiy, to mix person u.
"iln c.l .luring the r.-.-.-s of tin; "!''",
ill a vucunei In any existing utile-,', if th"
v. corny existed w hll- tl-"''V:,w;:r 1,
session and was by aw required lo i
uMcmI by iiiiel with the advice mid consent
of the senate-, until such appointee has
been conllrmed by the senate-.
ilele '-', seedlnn -'. paragraph a. of the
coliUltntlun of the United Stales lirovljles.
"The president t-hall hiivti power to till up
ill (lie vi uncles that inuy happen during
the recess of the senate by gran lug com
missions, which shall cxpuo at the end of
"'''i ."ba's bTemlformly Held by the vari
ous attorneys general, from At tin- ex ..i
eral Wirt to the present time. so
Comptroller How l.-r "that under he e . us.i
of the constitution above quoted, It Is i wit -In
the power ot the president to 1111 va
cancies existing during a- rc-ess of he
sella e which originated dining a session
of the senate, til- word. 'May happen . li ir
Ing the recess,' being considered as equiv
fnio 'may happen to exist dur tig -recess
' and It has been Hptiillcally held
f , it'liiW applies to otllccs which have b. en
ere'itetl till Ing a sess on of eongie nm
wit eh have not been tilled by an origin-,
appolnliiient by und with the advice and
"'".'''V.V.f.; ,!?r'mt,;ne. ommons nt the
various attorneys general which axe I.e. n
followed 111 practice by the executive, thai
the president had the constitutional power
nn.l authority to appoint the addlt lo.a
judges Proylted for n the "J"V
1 lVM WHllOUl IITUUI.ir i
s'ccn'on 2 of said net speelllcally empower
ing hlin lo make such uppointiiien is dui mr
the let-ess of the senate. Thut the presi
dent relied upon Ids constitutional light to
ale appointments under such clrcum
stances Is clearly shown by ins act in nn
pointing the district attorneys nnd marshals
provli .1 for in section 'J of said act and In
egad to whose appointment during tin;
recess no such authority was given as th.it
III regard to the appointment ol the Judg. -.
"It follows that Hie inaishals and dis
trict attorneys me not at P'esent 'nt tld
i.i receive- tin, salaries luovldid by law fr
those olflccs, but must uw.ilt the itcelpr
thereof until they have l.ten con rni. .
by the senate; and so, also, the additional
Judges appointed under Hie act of .March
I, k noU'ithstnnillng tlie clause quoi. .1
from section 2. of said act, purpor lug to
empower the president to make thu ap
pointments dining the lecess tif the sen
ale. That clause confeireel no power upon
the president which lie did not alieady
have It does not direct the payment ot
the Judges so appointed, and therefore,
does not tepeal or modify the provision of
section lilll, revised statutes, expressly pro
lilhltlnsr such p-iMUeiits. If congress in
tended that the judges should lie paid, not.
withstanding the provisions of section IJid.
it-vised statute-, they certainly have failed
lo express their Intention, and I Know of
no way to nscertaln ihelr Intention except
fiom the language lln-y have used; and If
such were their Intention it s.-etus probable
that tin y would have included tlio mar
shals anil district attorneys and not re
sliicled payment to the Judge. '
The comptroller thcieloie dfcides that
the Judges, maisli.il and the district at
torney cannot be paid until tin Ir appoint,
inents have been continued by tho senate.
The other olll.-ers provided for In the act
ot March I. lwl-". not being uppnlnttd by
tho picslileiit, by and with the advice and
consent of the s. n.ite, but by other of
ficers, lo-wit: The clerks, by the courts;
tho deputy clerks, by the cleik tliem.
selves: the deputy inaishals, by the mar
shals; the commissioner and constable,
by the judges, may be paid their salarle-J
monthly, except the constables, for whom
no appropriation has been made. This will
cut olf permanently much of the emolu
ment lo the m.-ushars olllro and hold up
the pay ot tho others until coullruiutlnu
of all."
Itoyal Halting Powder excels all others.
It I highest 111 strength, pure, whole,
some, freo from lime, uinmouU uml alum.
City ChcinUt, St. I.ouls.
unit-ill llnlltlln.
Ottawa, Kas., April S.-(Specl.il-) The
boaid of health Issued the lollowlng this
morning: . , ,
"To-diy six families that wero quaran
tined have been released ami given -i cer-tlllcatt-
of health. Mrs. J. A. liuer Is pro
pounced well by ihc me-li- il ulll 'era -end
hereafter will not be mentioned. Mrs,
S'-lieiike is progiessin- to a favor. bl ter
mination of her malady as reported by the
doctor In charge. Ail the Ceiiteiinl.il qiiar
untitled people arc reported in good health."
Wunhluglou I't-riMMial.
Washington. April .- (Special.) J C.
Nlcholton, of Newton, arrived to-day to
look, alter some dejiaumvuul maiters.
mm
Ttmpemtutf i'tmUi Minimum, fl; rnetr.
(nitim, V,
7'u-tleiy irt VmH fur thr irrjIAttr to In filtr,
HANDSOMMOVELTIES
Some of tlio Rarest and Richest
Productions of tho World's
Leading Looms to Go On
Special Salo To-Rlorrow.
Cxqulsito Fabrics Tho llnndsom-
ost Importations in Suirrlo Pattern
Loiifrths to Bo Sold for Less Than
Many Kinds Whoro Thoro Aro
Hundreds of Yards Alike,
AN I'.XT liAOIHHNAItV OPPOItTttMTV
111 HtlV VOtllt MATHItlAI.S AND
IIAVIMOt'lt DltlS .ii.hii:,
111 Connect Ion With the Itciliicllou In l'rtro
of Male rl-il Is the He, bit Hon lu
Price of .Making.
To-morrow and Thursday we
arc going to put on special sale
all of our handsomest, and most
exclusive Colored Crepons.
These fabrics will be taken
from the regular slock on Grand
Ave. and moved to the Dress
making Parlors, on the Fifth
floor, that you may the better
see them, and the more readily
make your selections. These
exquisite Crepons represent
our highest novelties in silk
and wool and all wool there
are no two alike they were
bought for our most exclusive
trade. They are the highest
class novelties which we have.
And beginniner to-morrow
we are going to reduce the
prices of the materials and also
for the making, that you will be
able to have a dress made of one
of these magnificent novelties
for less money than the goods
alone would have cost you--had
it not have been for this reduc
tion. The reduction is not alone in
the price of the material, but
also in the cost of making a
doubly fortunate chance for
you.
A dress of one of these rich
patterns, which ordinarily
would have cost you S52. 50,
will to-morrow and Thursday
be S30. 00
And another, which ordi
narily would have been $55.00,
will for the next two clays be
S3'l'0-
And $67. 50 and $77.50
Dresses will be $.10.00 and
$45.00.
These prices include the cost
of material, making and find
ings, but in the making, if silk
linings, haircloth or outside
trimmings are used, they'll be
extra you understand that.
This sale is for To-morrow
and Thursday, in Dressmaking
Parlors, Fifth lloor, and is a
sale of some of the handsomest
exclusive Novelties which were
ever brought West at the low
est figures we have ever known
of.
l:AU:UV, 15IRI), TIIAYRU & CO.,
.si'cci:.s,oi;s to
IN THE SHADOW OF DEATH.
Mr. Mansiir, Neiirlug llio Hrent Change,
-Mul.es III. Will mid I ells Ills 1 -.1 lu
ll j- (iond-by.
Washington. April S. (Hpeel.il.) At a
lute hour lo-niKlit tlio condition at
Colonel .Mniisiii- remains critical lu tlio
extreme and physicians iintioimeo that
the cud may be expccteil at any time,
Je'or 11 couple of hours this inornlni; tin,
colonel levlveil and talked freely to lila
family uml Iniinmtn friends present.
lJurlntr this tlmo lie wns told iy Ills
physician that there wna no hope for
Ills recovery, nnd in response to this lio
made ills will, leaving nil Ills property
to his wife. Later when ho commenced
tu grow vvorso lio h.itlo good-by to nil
and passed olf Into u comatose state,
from which ho litis not revived except
at very brief Intervals. Jlla physician
1 lu constant attendance at Ills bedside.
AWFUL CATASTROPHE IN AMINE
Ten -lien Killed l an Hxpltxioii uml Thir
teen Others Prob.ilily Dead At
tempi at Kt-.ctic
Seattle, Wash., April S. A New What
com special to thu I'ost Intelligencer
says:
News has Just been received of i ter
rible explosion In tho Illuc Canon coal
mliio on Lake Whatcom, seven miles
from tills city. Ten dead bodies h.ivo
been taken out nnd thirteen nro still lu
tlio mine, l-Iycry possible effort s belujr
made to rescue them, A steamer has
gone out from this city with Superin
tendent Donovan, three physicians, ten
inllicr und press coriesi'ondcnts on
board. Thu mine was Inspected about
three weeks ugo nml pronounced safe.
Particulars will bo very late.
The Itoyal Ilaklng Powder avoids all de.
composition of tho Hour us caused by yeast
rising, thereby baying a large percentage of
It,-, most nutritive clcmeMs, mukiug Uis
Hour go one-fourth further.
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