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6LXLV NO73. NEWBERRY, S. 0., FRIDA' AUGUTST!,1907.T E .$.5A
INCOIE TAX CASE
SUPREME COURT REFUSES TO
Holds That Taxpayer Is Provided
With Different Method in Mak
The State, 8th.
The supreme court has decided that
the petition for an injunction to pre
vent the colleetion of income tax
from a taxpayer in Laurens county
shall be dismissed and that should the
taxpayer desire -to protest against the
payment of this tax there is a proce
dure provided by law, which the pe
titioner did not follow.
The test of the income tax laws.
which it was proposed to bring b. ;
Mr. J. 0. C. Flemming, a taxpayer of
L.aurens county, was one of the most
important cases argued by the attor
ney general at the last term of court
and for the present, at least, is a de
eided victory for the state, although
not passed uopn by the court. The
decision was written by Chief Justice
Pope and owing to its importance is
given in full as follows:
This is an applieation by the peti
tioner, J. 0. C. Flemming, to this
court, in its original jurisdiction, for
a writ of injunction against the re-1
spondent, as auditor of Laurens coun
ty, to:enjoin him from proceeding un
der an act of the general assembly en
titled "An set to raise reveDue for
the support of the state government
by the levy and collection of a tax on
incomes,"' approved the -5th day of
March, 1897, and now incorporated
in the code of laws of South Carolina,
1902, volume 1, as sections 325, to 331
inelasive, to assess and charge against
the petitioer a tax of 1 per cent. on
,)ewh dollar of his income over .and
above. the saw of $2;500, to wit, the
sum of $30, and from adding thereto
50 per cent thereof asa penalty for
petitioner's- failure to make a return
of his income. A rule to ahow cause
having been granted the cause - was
heard by this court upon the facts
stated in the petition, and in the an
swer and Mum of the respondent.
Therei s no dispute in regard -to mat
ters of fact. The questions in issue
.areaquestions of law.
However interesting the merits of
the case migt be -this court will not
consider them. It is' well settled that
where there is an adequate remedy
at law courts of equity will not inter
fere. Therefore, in this ease if peti
tioner has an adequate remedy at law
the injunetion will not issue. See
tion 413 of the eivil code provides:
-"In all cases in which any county,
state, or other taxes are now or shall
be hereafter charged upon the books
of any county treasurer of the state
against any person, and such treasur
er shall claim the payment of the tax
es so charged, or shall take any step
or proceeding to collect the same, the
person against whom such taxes are
charged,- or against whom such step
or proceeding shall be taken, shall, if
he conceives thie same to be unjust
-or illeged for any cause, pay the said
taxes notwithstanding, under protest,
in such funds or moneys as the said
county ti-easurer shall be authorized
to receive by the act of the general
assembly levying the same; and upon
such payment being made, the said
counity treasurer shall pay the taxes
so collected into the state treasury,
giving notice at the same time to the
comptroller general-that the payment
was made under ta protest; and the
person so paying said .taxes may' at
any time within 30 days after making
such payment, but not afterwards,
bring an action against the said coun
ty treasurer for the recovery thereof
in the court of common pleas for the
county in which said taxes are pay
able; and if it be determined in said
paction that such taxes were wrongful
ly or illegally collected, for any reason
~oing to the merits, then the court
before -whom the case is tried shall
certify of record that the same were
wrongfully collected and ought to be
.refunded, and thereupon the comptrol
ler general sh-all issue his warrant for
the refundinl- of the taxes so paid,
which shall be paid in preference to
other claims against the treasury:
Provided, That the c-ounty treasurers
shall be required to receive jury and
witness tickets for attendance upon
the circuit courts of the state receiv- I
able for taxes due the county in which
the said services are rendered."
Why this remedy is .inadequate in
tiis case we are unable to see. Peti
tioner ,having broughit his action for e
recovery the court pan then proceed to
an inquiry as to the validity of the
act, and if it is found to be nuAl and
void his money will be refunded. Pe
titioner contends, however, that even ?
if in this instance he recovers the
taxes so paid, that the above quoted '
remedy would be insufficient; for the n
reason that each year there would be v
an illegal assessment and collection t
and as oftewhe would be compelled to a
bring a action for recovery and would
thqs be put to much annoyance and 3
expense. Clearly this contention can
not -be upheld. The idea of county
or state authorities attempting to col- F
lect a tax under a law declared void e
by the courts is absolutely repugnant
to the principles upon wihioh our gov
ernment is founded. The power of the i
courts to pass upon legislative acts E
and decalre them unconstitutional if
necessary, is regarded as one of the d
bulwarks of liberty and of the protee- f
tion of property and any action which d
in effect nullifies such authority or
brings it into contempt will not be b
likely to occur. e
In our opinion the petitioner has a
full and adequate remedy at law and
therefore his petition is dismissed.
It is believed now that the petition
er will take the means provided in the
code for a test and bring the matter
up to the higher court in this way.
KILLING T3E MEN
-- - t
Remarkable Situation is Disclosed d
in Chicago.-Heafth Depart- V
Chicago, Aug. 5.-The strenuous
life is killing the men of Chicago at a
tremendous rate, .while the women of l
the city are increasing their longe
ity by the simple life, says Health
Commissioner Evans, in a report. He i
declares that a century will see Chic- E
ago an Adamless Eden. Dr. Evans
makes the startling statement that C
during the last seven month of 1907 N
in Chicago about 12,000 men sue- I
ubed as compared to 6,000 women. t
He says that in the last year the ratio,
of difference in the, death rate be- 1
tween men and women' has been 30.
against less than 10 per cent. 20 years r
The cause of this is attributed by
Com'ssioner Evans to the strenuous
life. Contributory causes are the
quick lunch, constant exposure and
A Mimlon a onth.
The truth of that old saying qutited
by the farmer's wife as "them that j
has, gits!' is again strikingly shown J
by the immense profits of one of New t
The lucky man this time was Au- t
gust Belmont, who 'financed the
building of the New York Snbway in
"panicky'' times, when nobody else
*in Wall street wanted to touch it. 1
Belmont evidently foresaw more
learly than experienced fraction men
the wonderful transit possibilities of
New York, says the Broadway Maga- ~
zine. He was more than .the practi- ~
cal man; he was more than the
dreamer; he was both, for he gave
the city its much-needed, long-delayed
As for the situation today, judged
purely from a financial standpoint, it
must be generally admitted that,
however burdened the Interborough-'
Metropolitan Company may be today
the city's tremendous inerease of!
traffic will within a few years place,
that company upon a sound dividend-!
paying basis. When that happens
and cold. hard figures say it must
August Belmont and associates will:
reap a golden harvest.
From 1904 to 1905, previous to the
Metropolitan merger, the stock of the 1
Interborough Company soared from
2 to 223. and several big fortunesI
were made on the rise. Belmont's
wealth durind the period of nearly
one year is said to have increased at
the ra te of one million dollars a
THE NEWS or rosERiTy.
Ileeping Preacher in Prosperity
Faculty Graded School Chosen.
-Off to Jamestown.
Prosperity, Aug. 8.-Mr. L. S. Bow
rs has gone to Glenn Springs.
Mrs. Sallie Black, of Saluda coun
F, has gone to Charlotte to visit her
Material is being put on the ground
)r the new Lutheran ehureh.
Major Perry, the sleeping preacher,
as on exhibition here Wednesd;ay
Ight. Quite a number of persons
-ere out to hear him. There is some
ing very peculiar about this negro
nd the peculiarity or mystery has
ever been satisfactorily explained.
'he idea that has been advanced that
e reproduces sermons he has heard
1 times past will not hold. He
reaches every night and from differ
t text, consequently he could not
ave heard enough to have lasted ihim.
Mr. and Mrs. Pat Kennedy, of Due
est, are visiting Mrs. Kennedy's
iother, Mrs. D. H. Witherspoon.
Rev. Mr. Whittaker has been con
ueting a protracted meeting at Zion
[r the past week closing on Wednes
The board of trustees of the new
igh school elected the corps 6f tetach
rs on Monday. Prof. E. 0. Counts
s prineipal and Geo. D. Brown as
ist-ant principal. teacher. The -faiculty
or the next term will be Prof. E. 0.
-unts, principal; Assistants: Geo.-D.
). Brown, Misses Margaret Leckie
nd Erin Koh'n.
Misses Lucille Wise am Maude
Vyse, ofgaluda, are visiting relatives
town this week.
Mr. J.'H. Wise and children, of Lit
le Mountain, were in town Wednes
ay. Mr. Wise has been sick for some
reeks, but is able to be out again.
Mr. Thos. Matthews, of Ninety Six,
visiting relatives in Prosperity and
Dr. J. M. Ridgell, of Batesburg,
as been visiting his aunt, Mrs. A.
Dr. Littlejohin, 6fUnion,"has.been
isiting friends(l) in town since last
Misses Helen and Alice Schumpert,
f Vidalia, Georgia, will leave for a
isit to relatives in Atlana, Ga., on
riday, from there they will return
o .their home...
Mrs. D. P. Boyd, of Union, is visit
g her brother, Mr. J. W. T.hompson.
Miss Elliott Dobbyns, of Whitmire,
visiting Mrs. B. B. Sohumpert.
Mss Eveline Browne, of Cross Hill,
a visiting Miss Kate Thomnpson.
Mr. Paul Fellers, of Columbia,
pent Saturday with Mr. Hart Kahn
rn his way to visit his :parents at
Mr. J. D. Quattlebaumn is ho~me
rom the hospital.
Miss Eri Kohn returned Tuesday
rom the missionary convention at
sheville and friends in the "land of
Miss Gertrude Simpson has re
urned from a visit to her aunt, Mrs.
r. Q. Werts, at China Grove, N. C.
A jolly party left Prosperity .on
Luesday for the Jamestown exposition
Lnder the care of Mr. S. S. Birge, (fa
ailiarly known as Dock.) In the par
y were Mesdames E. E. Young, A. H.
Cohn, J. F. B.orwne, Miss Gertrude
lobb, Messrs. E. B. Cook, Gus Young,
>erry Shumpert, - Chapman, Ha-1
Lnd "Ernest K7ohn. They will also
nake a pilgrimage to Washington.
Misses Edn~a and Lucy Fellers have
cone on a visit to relatives in Green
vood, Ninety Six and other places.
Hart Kohin has gone to Moun,tville
o visit Paul Fellers and together they
vill take Harris Springs.
A. BL. P. Services.
At 11 a. m. and at 8 :30~ p. m. next
aabbat.h there will be preaching in
he A. R. P. ehurch at Presperity.
it 4 p. m. there will be preaching at
Barbecue at Sligh's.
Mr. Jno. C. Mills will furnish a
>arbecue at Sligh's on August 17, the
casion being the meeting of the
armer' union. Prominent speakers
ill be present and will deliver ad
Iresses. The price of dinner will be
15 ents and 40 cents. Everybody 16
- vtedard a good dinner is guaran
IE OIL INQUIRY
IS NOTHING NEW
[NVESTIGATION WAS MADE
THREE YEARS AGO.
Aleged That Commissioner Garfeld
.Declined to Give Out Matter Re
cently Made Republic.
Washington Cor. Col.umbia State.
The vply seere Jarraignment of
he Standard Oil company just given
xut by Mr. Herbert Knox Smith,
ehief of the bureau of corporations,
,omes at such a psychological moment,
following close behind Judge Landis'
029,000,000 fine, as to recall to those
who have watched governmental.af
fairs here with a special eye on the
bureau of corporations that this in
restiagtion of the Standard Oil com
pany was really made three years ago,
nder MT. J=mes R. Garfield, former
3hief of the bureau of corporations.
Some of the agents who collected
bhe data for the bureau left the gov
Prnment service a little over two
yers ago and one. at least of these
ver since that time has been telling
Df the information about the Stand
trd. wdhich he collected for the -bureau,
but whieh Mr. Garfield declined to
give out. In the commonly accepted
pinion it was too damaging 'to the
Standard. Why it was not given out
bhen, and is given out now, is a mat
ter for conjecture.
With all the noise the administra
tion has been making about trust
busting and the ravages of predatory
wealth there is undoubtedly consider
ble touchiness and ca'ation on the
part of the government officials when
it comes to really doing anything, or
ven saying anything which might in
jure one of these big corporations or
-niet tend, -to stop the operations of
the trusts, whieh from the begim0ng
have been the peculiar creations apd
pets of the Republican party.
With Be and .orn.
Mr JgeR GarfileI went into
the bureau of corporations with a ring
of the bell and a blow of the horn
from the White House, announcing to
bhh world that the trusts were to be
investigated. Agents were to be sent
abroad in the land and wherever a
trust was found it was to I e Teported
to the president, .who was going to
forthwith bust it, wipe it out, destroy
it from the face of the earth,,. and
establish, in its stead, justice, secure
the blesings of liberty to ourselves
and our posterity, and all that sort of
thing. And Mr. Garfield's agents did
go abroad in the land. They went
here and they went there; they went
east and they went west and they
went clean'ovei- the cuckoo's nest, be
eause they did not da're go into this
nest and tell the country what was ii
there and what.te cuckoos were real.
ly doing. But to satisfy the aroused
people, who were crying out agansi
the oppressions of the Standard Oil
company, its holding up other corpora
tions for rebates 'with one 'hand while
with the other it held up the people
by putting up the brice of oil,, to satis
fy the constant clamor of the peo
ple and to save -the administration
from popular execration, Mi'. ~Gar*
field did send out his ag'ents to in
ves.tigate this great raging, blood
Those who are employed by the hu
reau of corporations in the capacity
of agen.ts are not politicians. They
are not administration .henehmen, non
are they partizans against the adimin
istration. Most of them are economi(
xperts, students, philosophers, somE
of them smell noticeably/ of the lamp.
They wear whiskers, trimmed in Vat
Dykes, and gold-rimmed spectacles
fastened before their eyes by hook~
back of their ears. They are selected
for their jobs according to the civil
service rules laid down in an eldei
day and champoined by Mr. Theodor
Roosevelt himself, in his unsophisti
ated youth, when he did not see the
necessity of having Rough Riders anc
other ardent 'admirers of his ebarm
ing personality in the various govern
- Now, these agents of the bureau of
corporations, some of 'them at least
prceeded really to investigate th
Standard Oil company. They t.urned:
in as a result some very startling fact~
abot tis mighty trust: but the trusi
was mighty in more places anct in
more ways than one. Whether or not
one of the ugly claws of the octopus
extended through the windows of the
White House may be true or it may
not be truth. The damaging facts
were turned in about the time Mr.
Roosevelt and Mr. George B. Cortel
you, who had just been at the head
of the department of commerce and
labor, to which the bureau of corpora
tions is attached, held up a number
of corporatios for large contributions
to the Republican campaign fund.
Just prior to Mr. Cortelyous his
toric descent upon the gold laden
vaults of Wall street, the department
at which Mr. Cortelyou, the national
Republican chairman, had been at
the head, had collected through this
bureau of corporations a large amount
of information about the various
trusts. This information about the
Standard Oil company, or much of it,
was known at the time. The Republi
can campaign books of .that campaign
have nbt yet been opened for the
perusal of the public, but it is a rea
sonable inference that- those books
contain an influential subscription by
the Standard Oil company.
"Has the Standard Oil company,
like Mr. Harriman, refused to make
further contributions?" is a question
which is being asked by inquiring
minds who have an inkling of the in
wardness of the situation.
Letters remaining in the postoffice
at Newberry, S. C., for week ending
August 3rd, 1907.
B-Mr. Mae Braswell, Miss Mamie
C-Mr. Rubby Colley,, Mr. A. D.
Cambell, Mr. D. F. Cagle.
D-Mrs. Bulah Davenport.
G-Miss Jannie Gant, Mr. Elia
Green, Mr. Gilliam' Grim.
M-.Mrs. Reehel Mason.
N-Mr. John Nichols.
P-Mrs. Faunie Pews, Mrs. Fannie
R-Mr. R. B. Ritehie.
S--,Miss Leones Sarter.
.T-41rs. Minie A. Taylor.
W-Mr. Thompson Whitner, 'Mr.
0. L. Watte, Hattie Wals.
Persons calling for these letter will
please say that they were advertised.
C. J. Pureell>, P. X.
What May Happen When the Air
Ship's an Actual Fact.
There is very little doubt that the
air ship is an acceomplished fact. What
boots a year or two when time is fly
ing as swiftly as it does nowadays?
But has anyone considered the new
dangers that will follow in the wake
of the new inachines? Does anyone
imagine that life for him will be the
old, care-free existence that it has
been for the most of us; that w'ihen
th-air is ifilled with iron and steel and
wood, man will go his way, unheeding
upper ether as of old?
Of course, in the very nature of
things, the first to equip 'themselves
with aerial racers will be .the reck
less devils who now run gasoline jug
ernauts on our highways.
Is it not easy to imagine that they
will do when they get up in the air?
Will life on 'the .surface of the earth
have any semblance of safety while
"white eagles'' and "red hawks'' are
careering in upper air, spilling out
tools, and now and then an occupant?
In these pleasant days, if a man is
walking about NeW York all 'he has to
think of are the trolleys, the motor
ccles. the ordinary heels, the automo
biles. 'the dear old horse cars and the
other horse drawn vehicles, including
the fire engines and 'the ambulances.
If he is alert and spry his chance of
life is 'as good as that of a soldier in
a secondary skirmish. His adver
sads 'ai-e all on the level, so to speak,
Iand he can see what is coming wi.tho'ut
raising his eyes to heaven, a thing
that mankind fell out of .the habit of
doing ages ago.I
Bu't with the upper air full of ships,
and the ships full of people, and many
of the people full of the intoxication
horn of free life in the void, why; I
would not write any pedestrian's in
1rance wiclhout charging a prohibi
Le us suppos two irresponsibles
LiL an ir bip.
"Hand me that wrench, BilL
There's something the matter with
this nut, and I want to take it off.
Look out! Gee! you missed hitting
bhat ehimney. Can't you steer? Oh,
you careless idiot! What did you
clrop that wrench for? It struck the
aorth light in that studio building.
Let's get away, quick. I'll bet that
you've killed the artist at work-to
;ay nothing of losing the only wrench
we have. Hello, did you see that? An
old chap fell out of .that pink ma
chine, and I'm blamed if he didn't
grab the spire of Grace church, and
there he is!"
"Shall we rescue him?"
"Rescue nothing. What's the mat
ter with his own people doing it "
"Well, I'm going down after that
wrench. I don't see any eommotion
around that studio building. Guess we
didn't kill any one."
The air ship turns, goes back, drops
until it is about five feet above the
ground-glass north light, and then the
man wl.o dropped the wreneh, making
a cone of his hands, calls out:
"Bay, you artist, below there, did
you hear anything drop?"
A moment later a skylight is open
ed, and an excited man in a blue
blouse makes his' apearance.
"Did y.u drop that wrench?
t'wei, ufully sorry. Did you find
"I came near fidding it on my head,
and if you were in a balloon, instead
of an air ship, I'd put out you of com
mission. Confound you all! Life isn't
worth living since you left the high
"Let's ]rave the wrench, .thit's a
zood fellow. '--Cenotry.
THE FLIGHT OF BMS,
swaows ny.~ mueb as nin
The French seiwntifle weekly Cie
et Terre, prints a very interesting 4r
ticle about the speed of several bird, -
as observed by August Venhiarii;of
Autwerp.. The rapidity of flight
edited to the swallow. (200 feet ,
second) seemed exaggerated to him,
And he undertook some experiments
on his own hook.
He sent-several baskets of pigeons
to Compiegne, France, and in a ep
arate eage a swallow whiph had- its
nest under the gable room of.the rail
road station at Antwerp. On Novem
ber 7, at 7.30 in the uirning, al1 the~
birds were liberated at Compiegne;
bhe swall'ow took a northern direction,
as quick as lightnin~g, while the pi
eonse made several spirals in the air
before they started in the same direc
tion. The swallow arrived at its nest,
in Antwerp, at 8:23, -a number of wit
nesses being present at its arrivaL.
he .first pigeons only arrived at
their destination at 11.30 of the same
morning. The swallow had, therefore,
covered the entire distance of 146 1-2
miles in 1 hour and 18 minutes, which -
is equal to a speed of 128'l-2 miles
per hour or about 189 feet per second,
which is about double the spee'd of an
The pigeons' only reached a speed
of 35 miles an hour, or 48 feet per sec
ond. It may be gathered from these ft
gures how rapidly the migrations of
swallows take place, as with the speed
given above it would require only
half a day to fly from Belgium or
eentral Germany to northern Africa. _
The old broker handed the messen
gerboy a yellow slip and then pointed
to the bronze statue of Mercury,
which stood on the desk.
"My boy,'' said the old broker sol
emnly, 'do you see that statue? Well,
that is Mercury, the swiftest messen
ger boy on record. Now I want you
to take this message and go as fs
Jimmy shifted his chewinggm
and toyed with the ends of his dog
"Yer'll have to excuse me, mis
ter,'' he responded, "but I can't do
anything of de kind. In de first place,
I've got more clothes on dan dat lob
ster, and, in de second place, if I was
eaught running like that I'd get turn
ed out of de union."
And then Jimmy winked at the
janitor and started off at the same