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THE YAIIIA HERALD.
fSSI ED ETBB 1 IHIRIDII
$100 PKR ANNUM. W ADVANCE.
..iwthuf ftatn l pi IppliaUa**.
X. M. Rbbd. Elitor and Business Manager
A New York exchange says "Mrs.
Astor never pays Ims than $25 for a pair
of shoes." This is a high price, but even
in this new northwestern country pairs
have been known to come considerably
Harper'i Beuaar says "Mrs. Paran
Stevens use* 1,000 visiting cards during
the year." This is net at all remarkable,
aa it is recorded against unfortunate
young men that they bave used several
decks of fifty-two cards in one night.
A postage stamp ticker has been in
vented. It was either called into being
by tbe six*of the new Columbian stamps,
or is one of those Infernal labor-saving
devices that will throw many a poor
post-office-girl out of a job.
A learned statesman haa calculated that
the population of this country s hundred
years hence will be.100,000,000. It is not
a pleasing thing to contemplate that some
of us will be quite old by that time and
that in all the bnstle and hurry we will
have to move around rather lively to keep
np with the procession.
The employes ol the agricultural de
partment on whom Secretary Morton has
made such an onslaught with his ax,
were mainly an jjrmy of veterinary in
spectors and assistants, who got in dur
ing the pleiiro-pnetinionia Beige, and
have remained as sinecures on the pay
roll ever since. The secretary removed
121 at one fell swoop, saving $10,550, a
Governor McOraw has named tbe
members of the state land commissioners
and unfortunately neither Col. Howlitt
nor R. K. Nichols were successful. The
board consists of Geo. D. Shannon, of
Olympia, T. M. Reed and Erastus
Brainerd, of Seattle. Shannon is a wealthy
and prominent democrat ol Olympia;
Reed is a persistant seeker after office who
has been uniformly successful in getting
there, and Brainerd is tbs editor of the
Seattle Preu-Timet. The governor seems
disposed to look out for the interests of
Seattle Telegraph: Evidently matters
are in bad shape at the Pullman college.
Some one will have to take bold of that
institution with a strong hand or it may
soon become necessary to close it alto
gether. When we read of a professor
being charged with insubordination for
having given directions about plowing a
piece of land, and being ordered by tbe
president to leave the college grounds at
once, we begin to wonder what sort of a
lot of people compose the faculty of the
college. There must be a remarkable
lack of etprit dv corpt among tbe profes
sors and small regard for the ordinary
courtesies of life when such things
Bxtom the Massachusetts legislature
is a liquor bill endorsed by such emi
nent persons aa Rev. Edward Everett
Hale and' Mrs. Msry A. Livermore, which
shows an interesting attempt to combine
local option with a control of the traffic
by state agencies. It provides for ths
appointment of a commission, tbe chair
man of which shall be known as tbe
state liquor manager. Each town is si
lowed by popular vote; to permit or pro
hibit tbe sale ot intoxicants. If the vote
is an affirmative one the commission,
when called upon, can eatablish agencies,
not to exceed one to ev*ry thousand in
habitants, which shall have tbe exclusive
sale of liquors at prices to be fixed by
the board. These prices shall be such aa
will simply recoup the state for its outlay.
Stringent effort is to be made to prevent
the sale of liquors to habitual drinkers,
or the use of adulterated goods. This
bill has some very commendable features,
but the success of this plan, as of every
other plan for the restraint or control of
tbe liquor traffic, depends upon the force
of public sentiment behind it. Any
project, however laudable, will prove a
failure if tbe public decline or neglect to
give it support.
Ot'K astute and learned contemporary
says: "We have,most of us, been study
ing the question of re-organization for
two years." Well, that is morn than
passing strange. Perhaps tbe writer ot
tbe paragraph, and article in which it
was embodied, has been doing this
"studying" but tben be wss once mayor
and gave our charter as reason for resign
ing. There are, however, other people
w ho wish to be informed and Tarn Huuld
•imply advised going slow and fully con-
sidering tbe merits or demerits of both
charters. Champions of re-organization
have backed up their plea and petition
mainly on tbe ground of office and are
inclined to cry down those who ask that
the preeenU-harter and the proposed one
be submitted to the careful and thought
ful consideration of the taxpayers. Tbe
city council has authorised this, aud w\ y
should not our ex-mayor—before whom
we make our most bumble and respectful
obeisance—and bis satellites, be less im
patient and 'bide the proper time. Under
tbe present charter North Yakima had
its corporate birth, and under it pros
perity has been its portion beyond that
of oar neighbors. Then why is it that
three or four men, who are generally
accredited witb tbe aspiration to be po
litical bosses, cannot await a reasonable
time, if the welfare of the city is alone at
stake, until hundreds of others, who are
fully as interested, are informed by com
parison, observation and deliberation of
the benefits to be derived from this new
step that is being urged upon us in such
a bullying spirit.
THE HEW REVENUE LAW.
Contrast Between the Taxation Acts of
1891 tod 1893-Ho lore Poll Tu.
Km -nore Suit. By alia Prssrcatlag
lii.niM i.irraMd Wark far
the family Trrsisnr >r*
Tax Bala Rale..
Ths revenue law passed at the recent
session of the legislature ia considerably
longer than the statute of 1891, ol which
it is amendatory.
A very peculiar discrepancy is observ
able in section 2. Iv one plsce tbe new
law says that personal property shall be
construed to include "debts of whatso
ever kind or nature, due or to become due
(whether secured or not by mortgage or
otherwise,") and at the end of the same
section ia a provision "that mortgages
and all credits for the purchase of real
estate shall not be considered as property
for the purposes of this act." Therefore,
chattel mortgages would seem to be taxa
ble but not mortgages on real estate.
Sections 1 and 2, defining property for
purposes of taxation, are as in tbe law ol
1891, but to section 3 has been, which de
fine* personal property, there is consider
able addition. To the other Items are
"All credits, including accounts, notes,
bonds, certificates of deposit, judgments
in causes of action, and all other debts of
whatsoever kind or nature, due or to be
come due (whether secured or not by
mortgage or otherwise,") but debts owing
may be deducted from these «-re«liis. pro
vided no acknowledgement not founded
on actual consideration shall be reckoned
nor any obligation given to an insurance
company for the premiums of insurance,
nor any unpaid subscription, nor any in
debtedness contracted for the purchase of
I'llite«l States bonds or other non-taxable
property; provided, that mortgages and
all credits for the purchase of real estate
shall not be considered as property for the
purposes of this act.
No change is made in the exemptions
in section 5 for "all churches built and
supported whose sea>ta are free to all, and
the grounds whereon such churches are
built, not exceeding 120 feet by 200 feet
in quantity, provided such grounds are
used wholly for church purposes." The
former act exempted church property up
to $5,000. Another change is ss to the
hospitals and charitable institutions.
Formerly all were exempt which were
■uppor^d in whole or in part by charity;
now hospitals must pay unless they are
wholly supported by charity, and other
institutions must psy for land over 120 x
Section 13 makes all property assessable
for its value on April 1, "Provided that
no male animal kept solely for breeding
purposes shsll be assessed for more than
Section 16, containing ths schedule of
personal property, is amended by insert
ing new items "notes, accounts, warrants
and other credits;" but strikes out part
of item 24, "bank stock."
The county poll tax is entirely abol
Another important change is with re
gard to bank stock. The bolder of the
shares is no lunger taxed for them, and
cash balances sre also exempt. The
stock, after deducting all realty, is
assessed as part of tbe property of the
banks. Exception is msde as to foreign
banks and privets bankers, whose daily
balance sheets are made tbe basis of ap
Bank stock is assessed at the bank and
not in the hands of the stockholder; and
the provision with reference to surplus
and undivided profits is stricken out.
Section 39 ia changed so as to require
tbe couuty auditor to forward the schedule
of electric companies to the state auditor
in October instead of September.
Section 57 is amended so as to permit
the county commissioners to limit tbe
number of deputy assessors.
Section 48 requires tbe assessor to be
gin work not later than February I.
Section 51 requires the assessor to re
port to tbe commissioners any person ab
sent, sick, or refusing to make a sworn
Section 69 is amended aa to the audi
tor's duty, which is to be done in Janu
ary instead of December.
Tbe annual meeting of the assessors
(section 7 of law ol 1891) is abolished.
Tbe state board of equalization must
meet on tbe second instead of the fourth
Monday in September. After tbe state
levy is made the county auditor is re
quired to compute percentage no valua
Tbe county levy is to be made in Octo
ber instead ol November.
There seems to be a discrepancy due
to tbe failure to change tbe word Novem
ber in section 73 ol 1891 and tbs corres
ponding section 63 of the law ol 1393; the
icault is thst by section 64 tbe county
commissioners must, in October, levy a
tax sufficient to defray state, county,
school, road and other eipenses, but tbe
state board need not announce a levy un-
til the 6rst Monday in November.
The limit of levy is unchanged, except
that tbe school tax is raised from 6 to 8
mills, and tbe bridge tax from 2 to 3
Section 76 is amended by section 65 as
to minor matters.
The county auditor must turn over tbe
looks to the treasurer on the first Mon
day in January instead of December, and
the treasurer is required to keep a sepa
rate register of deliaquent taxes collected.
Tbe law as to personal taxes is changed
so as to msks them delinquent April 1
iostesd of March 1, and the penalty is
reduced from 10 to 5 per cent., the inter
est remaining st -v per cent. The re
turn is to be made June 30 instead ol
June 1. The judicial process to collect
personal taxes is abandoned, as well aa
the chase of delinquents into other
Instead of the counties paying to tbe
state 75 per cent, of tbe state tax by
April and the remainder by August, as
heretofore, the county auditor must cer
tify the fall amount collected on tbe first
PURE AND FRESH
Imported and I tomeNi .<•
Always in Ntook nt
H. .A- GKHJ^^IaliT'S.
YAKIMA AVENUE. TELEPHONE 55.
Mondsys of Janiary, April, July and
October, an,t tbe atate treasurer msy
then draw at sight.
The dste of delinquency for taxes is
April I, after which date there ia a pen
alty of 5 per cent, and 20 per cent, inter
eat, and the delinquent must be reported
before June 30 instead of in April.
The rebate is 2 per cent, up to Febru
When s tenant or lessee pays taxes
which should be paid by the owner or
lessor he is entitled to retain them from
rent, and if recovered by action the
amount bears 10 per cent, interest.
From section 100 to the end of the act
of 1891 there is very little parallel. Sec
tion 92 of 1893 makes section 115 of 1891
more stringent aa to the responsibility of
the auditor and assessor.
Taxes assessed upon realty are a lieu
from April 1, but as between grantor
and grantee the lien does not attach un
til the second Monday of January, in
stead of the first day of November.
Sections 96 to 138 of the new law are
taken up with tbe proceedings under de
linquency. During the month of April
of the second year following date of de
linquency, tbe treasurer will publish the
delinquents by advertisment and notice,
and on the second Monday in May he
will apply-to the superior judge for judg
ment and an order to sell from the court
house steps. The personal property tsx
may be charged to real property.
Sections 99 to 100 prescribe the duties
of tbe county treasurers as to keeping ac
counts of delinquencies and redemptions.
On or before the day of the sale the court
must examine the list and hear any per
son in'defense without formal pleading,
but in default of such appearance must
pronounce summary judgment for the
county. Appeals msy be taken to the
supreme court within six months. On
the day advertised for sale the certificate
of the county clerk, uuder seal of the
court, shall be the process lon which all
real property shall be sold. The county
treasurer will issue a certificate of sale to
the purchaser, which shall be assignable,
but redemption is permissible for two
years from the date of sale, with 2d per
cent, interest, except in cade of a minor
or insane person, and then it shall be
only 10 per cent.
The following very important provision
is incorporated I
If any purchaser of real estate sold for
taxes or assessments shall Buff.', the same
to lie forfeited to the count or.old again
for taxes before the expiration of the last
day of the second annual sale thereafter,
such purchaser shall not be entitled to a
deed for such property until the expera
tion of a like term from the date of the
second sale or forfeiture, during which
time the land shall be subject to redemp
The first purchaser) loses all profit.
The purchaser must endeavor to find the
actual owner before getting a deed, and
must advertise or secure personal ser
vice of notice of intention to apply for a
deed. Tbe county treasurer may issue a
deed af conveyance, which must be re
corded within one year or "be absolutely
For so long a document the law is re
markably free from error, but in section
79 is repeated the same error as in the
corresponding section 93 of the act of
1891. The words "shall be on interest"
should read "bear interest." Also, in
section 131 of tbe new law, in line 13 of
the pamphlet, "entitled to the pro-ierty'
should read "title to the property."
Negotiations are about completed for
the sale of the aouth thirty acres of tbe
Milroy tract to J. S. Barrett. It is under
stood the consideration is $200 per acre.
TAKE YOUR CHOICE
I will give one large India Ink and
Crayon Portrait, or one large-sized
J lajElIL !
To all who order and pay for one
dozen Cabinet Photographs between
now and April l.Mh. This offer is
made for a few days only to intro
duce the large work.
E. E. JAMES,
Near Guilland Hotel.
M'GAFFERTY & ROWE,
DEP CLBY PIPE
All kinds of pipe rnuatantly on hand.
Contracts taken lor aeweraise taaaatr
Do Yon Waal Water?
i oulracta mad* lor s»rl«c* well* BBd*r irrlga
\* . S. 4 I.4RK A (11,
13 a* North Yakima, Wash
LANdI.WE OF MONKEYS.
A learned professor, who has been delv
ing into peculiar things in Africs, has
made some most astonishing statements.
His hobby is a belief that monkeys have
a language of their own which ia capa
ble of translation with tolerable accuracy
into human speech, and he is in the
"dark «-ontinent" bent on verifying his
theory by extended study of monkeys in
their native wilds. The professor, whose
name is darner, nsserts that he hat a
chimpanzee which can say in Moori dia
lect, "Good day, stranger;" a gorrilla
which has mastered twenty Fijian words,
and an ourang-outang who has learned
from n Herman to ejaculate "Tonner and
blitzen." The professor declares that h8
has alreaily about two hundred words of
the monkey language.
The phonetic representations of a few
of them are reiiteil. Thus "ochru" means
sun, fire, warmth; "kuckuha" is water,
rain, cold, or anythiug disagreeable;
"ghosku" signifies food, or the act of
"You will see from this," the professor
■ays, "that it is a very primitive lan
guage." There are perhaps not more
than twenty or thirty words in it that I
have not already got so that my task is
now practically completed."
Due allowance must be made in receiv
ing this information for the exuberance
which usually characterizes an enthusi
ast's treatment of his hobby. Neverthe
less it would seem that there must be
enoti!;h truth in his statements to interest
and start humanity to seriously thinking.
Ezra sp.inn, of Prosser, is in the city
securing endorsements for appointment
ss postmaster of that place. '
Wets., and Agfa ■» ■ Htß
Jl.ooi>er Bottle. ■■ *e*M
One a dose.
Tais Okbat Coooh Curs promptly cures
Coutrhs, Hoarsens**, Sore Throat, Croup;
anil relieves Whoopln*TCou*Th aud Asthma.
For Consumption it lias nn rival: baa cured
thousands wut-re all others lulled; will i ens
yon It taaen in time. Sola i ■>• Drug-glus «.n a
g-uarnritee. For Lame Bank or cheat, use
SHILOH'S POROUS PLASTBB. 26cH.
O^StW*^^^ E M E 0 Y.
Have you Catarrh ? Thin remedy la iriiaran
teed to cure you. l-rloe, 50 uta. Injector free.
Sold by W. 11. Chapman, Drugglat.
[WHY DO YOU COUCH?!
:Do yon know that a little Cough;
•Is a dangerous thins t
• Will Stop a Cough at any time:
|and Cure the worst Cold In:
; twelvo hours. A 25 Cent bottle *j
! may save yon (100 in Doctor's:
I bills may save your life. ASK:
•TOUR DRUGGIST FOR IT.
IT TiHTKH GOOD. j
! POUB PINK PILLS. |
•Dr. Acker's English Pills:
; lIRK INDIOBSTION.
•Sm.II, .Itsusl, a fas.rll. »lt. 18. liilu *
• w v. UOOKEII A Co . aa wm* Broadway, M. T.;
*.. a************ a J
We are making a
specialty of Loans on
Improved Farm and
City Property, upon
the best terms.
Fechter & Ross.
BUILDERS AND CONTRACTORS
\\ E build quickly ami nuarantec our work.
> V Drop a car.l lv l Jo«tottlie or leave order,
or enquire olii M MrKlnnry, Syndicate block.
Sim CAMPBKI.L A HAKKWEI.L.
A Scientiflo America!
Wv^J j^». Jl _aeaarm^^ane\\aaa\
» *ta\\^Aa*ww^CAy 'tAv*.
B< i***m\^*m\f W^ TBADI MARKS,
fa^Vdm***^ OISICN PATCNTS.
mmw COPYRIGHTS, •to.
tor Information and free Handbook writ* to
MINN A CO.. SCI Bliii.nwar. Nbw Vollß.
Old**! tDi.su tor securing i.l.nu in Amenta.
Ktcit patent t.s.n out ti. , bmugl.i l.for*
th* puonc ut » uuiic. git.v lr« ot cairn in 12*.
$ ricutific Smeriran
lA\n*mtt rtrrril-itioii of ar.r §c:t ntifle ptp-tr in th«
wond. iiiusirmt-tu. No iDt«llif«aA
man thou-d b« without it. WMk'w, S3.UO ft
KIT. ll.jL-nx mrinthi AudreM lit NN k CO.,
■U-MBB.V 3«« HroMw, *«v York ou#.
A Full Line of
BLACK BROCADED HENRIETTAS
Warranted Fast Colors
ONLY FORTY CENTS PER YARD !
We are also
Ladies' and Gentlemen's
Underwear apd j-ic^iery.
"Spring, Gentle Spring!"
Will Soon Be Here.
WHITE, THE MERCHANT TAILOR.
Will be ready for you with a fine line of Imported and Do
mestic Goods. Keep the money at borne.
PRICES HI. \-SO-4AIi! I MUM II Mill i.i 411 AVI I I Is.
B3P. *g-. "WHITEI Y-aJ-clx-na. Avenue -N-ortln -Ya.li.lnaa..
Farm MacMaery aid Vehicles.
Sole agents for the celebrated Morri
son and Headlight Plows, Dicks' Fam
ous Feed Cutters, Badger State Fanning
Mills. Victor Hay Press, Victor Si-ales,
Fawcett and Weber Wagons and the
New Tiger Mower. Attention is called
to our tine stock of *
Bunnies, Carriages, Half Platform and
Monntain Sprint; Wapns.
Tbe only dealers in Yakima handling
goixls direct from the factory. Call or
write for our handsome new catalogue.
Garden and Field Seeds.
Corner Front and A Sta. next to City Hall,
North Yakima, Wash.
_ J AiiMCBMI! L*
\ 'I lo order to make mom for oar Hj. 'I
Ml I imoi(nse Spring Stock wr art offer- ill I
* ing great tamaaaai ia tbe fellowiDg ▼
j.. Furnishing Goods, a
▼ Hats, Caps, ▼
J. L. ROSENFELD
Yakima Avenue, Nortb Yakima, Wash.
* What $1 Will Buy *
~jr Uroceiu Departmeat ~~sr
111 I 11 will buy. .16 lb Granulated Sugar llf I
V|/ A llwillbuy 14 lbs Al Rice W *
llwillbuy 11 lbs Dried Apples
II will buy ... I.' liß Raisins
|1 will buy 1 Sack Yakima Flour
II will buy 4 packages tiest Coffee
11 will buy 20 Bar Box Soap
n|l will buy 8 Cans Teaches 2h J.
llwillbuy , ... 8 Cans Pears II
llwillbuy 8 Cans Grapes v v
|1 will buy 6 Cans Salmon
II will buy. 16 ts Rolled Oats
Yakima Carriage Factory!
/ \fQ WJ^eem meeeeJrV v** M»nul*ctures Car-iarea and Unfiles at Eastern
/\Ai^H'.-i-i''|->^i' i A/ \ Price*. 6ati.faction alwav. fuaranteed. All kinds
_jt*^aK fr^amti^i 1 "freralriuganil iLiutinf don* with Neatneas and
North Yakima, - - Wash.
If You Think of Purchasing Call and See Me.
' W8 800-850' v :; -T!
EVERY PAIR WARRANTED.
received their stock of Schillings' Corsets
this week. They have enough to supply
the whole county. Give them a trial.
Tie Hew Dry Goods Store of
Fred R. Reed Block. Yakima Aye.
We beft leave to announce to
tbe public tlnil we are now
ready for business and offer
new (.'mills in
Our goods have been selected
with preat care and particu
larly for tho Yakima trade.
New Prices! New Styles!
Are the inducements wo ex
tend to our patrons; also fair
dealing and i-ourteoua treat
ment. Call and see us.
Fred R % Reed Block, •Yakima Avenue.
Fruit Lands for Sale !
THIRTY icrea lyin X eaat nt the railroad Hat
mile* uorth ol the der-n .'all on or ad
§*** _ AI.FREIi M. MILIER,
*** Box lis, North Y.klm*. W*.h.