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COLLECTS $40,000,000 Attorney General's Record in Getting Franchise Tax. QK'O 56.000.000 WOW OUT Assessments at Hempstead Low -Annual Revenue of $9,000,- CpG to State Expected. Albany. Mar Estimates just completed fcr the Attorney General and the State Board cf Tax Ceiaml— show that f jpr# MM? L. 1505. Attorney General O'jlslley has <*>llected special franchise taxes arr><rjnting: to Hs,fl«MMf>. This now 3«veF jncolVected only about 55.009.W0 of US $»6.<**s. n ' 10 which the corporations owed t^u, January 3. 1519, under assessments ,^g« final the time the special franchise tti3f went into •••81 Th- comparaUve- Ip jsr.a:i ram remains unpaid owing to a }«Ti-"f=atterinsr suits instituted by several .cpc- •'??>* to test .minor objections to the ] E ir. These suits are being urred to trial es rsp!d!y as possible. Th© settlement of the :'.:f against, the Metropolitan Street Fjflney, in New York, a few <says ago trough- 1 r-~r -~ amount realised hr that city iv. fraachise taxes since January 1, 1???, up a abort nm«H. In ccrnpHlng the data to !«ara hew much gjywy •Mi beer. so far collected under the ]** throughout the state It was discovered thit ccr;*!2eranle more monsy could have beer, realized by tfc» state except for a. pe culiar leek ef uniformity as to methods of g^sjawnt rrej-allinff in the various tax districts throughout the state. The Court cf Apr*-' has held that a special fran chise is real estate lor purposes of tax« •*or. Tit courts accordingly order the as ««:•« to eQualize their assessments . with the result that the assessments against, e?? £iil franchises in many tax districts j •teen reduced to the level of the neighber •-r ret" estate. In come districts this level ;—| rrscess amounted to halving the as ?«s=;erts. and ever, cutting them down to ; T:!y a BnaU fraction of th? Inn value of -it franchise. District Attorney Sends Letter. yoaW^ srr.cnr these districts is the town rf v.-r'-*'-* Long Island, where assess ------ at from 10 to £_- per cent cf'-rhe fall ■value of the real estate. Af a rant of this situation Attorney General Oils - has ■'■ a letter -to the District iSOPpey cf Nassau County calling this re rnarkible state of affairs to bfi attention. The letter is as follows: May X\ 1910. Hen. FranSlln A. Coles. District Attorney, Nassau County. Mineola. N. T. Dear Sir: Bone time ego I deeienattd The Hon. Nathaniel A. Elsberg to resent tr.iE department in the certiorari proceed ings brought by the Queensboro Gas and Electric Company to review the special Snscbise tax assessment made by the Eoard cf Tax Commissioners in the town of Hempstead. Nassau County. N. Y. for the >ears IPOS and 1909. Upon the investigation of these cases It developed that th*> relator vaclfl give evidence upon the trial that real yrcperty in the town of Hempstead is as ms*d by the local assessors at from 10 to 3S T><rr **ent of it? full value. I am informed fhsVMr. Elsb«rg could not find among the ritl estate dealers of that town or the as £••- - themselves any one who would tos rfy that the assessments made bore much, if 3T!~. higher relation to the. actual ralue *f the «-ea! ropert The result was that t-c v. tr* obliged to *«>ttle the assessments mentioned at' STU per cent for the year 3908. and S^ per cent of the assessment for •«.' rear ''^'. These settlements were cer tainly favorable to the town, in view of the Isct that real property is assessed so low. I have been informed by Mr Elsberg that the?* farts had been communicated to th« to^-n board by him before th« settles ■"a? made, and that approval of th* settle ment -rvas given by resolution -of the town bcarti cf the town Of Hempstead. Tnder the law it is the duty of the as f-^ssors to assess real property at its full ' alue. By subdivision 3of Section a*» of the '■ensolidated tax law of 1209. it is made the duty of tho assessors to assess real prop vffy at its full value, and by Section 3s the teeiElature ha? prescribed the oath for the verification cf each tax roll, as follows: . ' • ty>, the undersigned, do severally depose and sw«?ar, that we have ... - estimated tie valu» of tlie safd real estate , at the ._— - -Finch a majority of th«> assessors j, a - c decided to be the full ralue there of. ..." - By Section 41 of th«» same law a penalty j? j'i" e * < T:l>ed for th* neglect or omission on tbe part of tfce assessors of any duty which they mutt perform. I also call ; our attention to Section 1,600 «* the penal law relative to the subject of perjory. I have no doubt that here an is?-»<-- <f mad* at from l » to 2o per Bent cf the full value and sworn to as the fnj value it Is a violation of this section. j1!::j 1 !::- condition was called to my atten t£j by reason o* the litigation arising out cj the assessments aforesaid. I believe it is'rr.y I '.y to place these Caeta before you M-tlie prosecuting officer of Nassau County, at is certain!;- a condition that needs cor rection and th» immediate attention of the )r>-al authorities. I am mailing a copy of •hi* rrrr.muni-ation to th* Governor. Tours respectfully, EDWARD R. O'MALLEY, Attorney General. Beset with Discouraging Obstacles. Or. January l. 1509, there ?•••' due the ••arlou? localities. cf the state, in back fran rhit« ta*«. H(S,O00.«)Q. '■' whirh 525.0'»,000 •*va£ cnved by cctporitlons usir.s franchises THE TRTBUNE Has Chosen 3 Beautiful Subject for the Fifth Picture in its Great Distribution— "THE HOLY FAMILY" leu - the Scnes of Exquisitely Hand Colored Photogravures Secured with 7 Coupon? and 10 Cents. "The Holy Family" } : By I.UDWIG KNAUS. j -The Madonna with th? Infant j in her arms is seated in the i centre of the picture, with a | scarf about her head and ; shoulders; she wears a loose . robe, and a mantle is across ! her lap. Before her stands a I cherub, with clasped hands i and face upturned in adora ; tion of the Infant. Other j cherubs are hovering in the T atmosphere above. At the i right is Joseph, holding by the j bridle an ass, and above him is the crescent moor.. . This picture was purchased ! by Miss Catharine Lor:.' 2':: | Wolfe from the artist in Ber i En in 1875. It was bequeathed j by Miss Wolfe to the Metro i politan Museum of Art in 1887. When sending for d picture mention the subject desired. If you call m person for the picture, present the coupons and 10 cents At the rain c&ce No. 154 Nassau street, or to our branch office. No. 1364 Broadway. If the picture is to be mailed, send 2 cents additional— l 2 cents '3 eJJ-to THE NEW- YORK TRIBUNE, He. 154 Nassau street. REMEMBER. COUPONS NEED NOT BE OF CONSECUTIVE DATES fe-'-A: New Picture Every Monday SAVE YOUR .COUPONS in the city of New York. After looking over I the large amount of work to >..-. ,],,, . in the \ office, tho Attorney •■ -rr V \ finally decided | that th* collection of these back franchises, j covering a period of nine year&, was his mogt MM) duty. But, on.eonsUlerins the .task, he found lie »m beset with almost j djscourajrinz otssbtacles. The millions of - taxes were tied up in a snarl of intricate litieation. Following- their unsuccessful as saults on th« validity of tha franchise tax law in th» courts, the corporations resorted j to the practice of suing out -writs of ocr- Uorarl to review the assessments of the ctat« board-. Son* of these writs w-rfe pro- J cured In an honest endeavor to have the a««*smer:ts reduced, but many of the suits } were besrun merely for the sake of delay. J Under the law as' It "existed then theEe ras*s j were sent to referees for trial. Three thous and ef such suits were pending; before ref j erees. It was further discovered that all the*e cases were pending in the Albany County Supreme Court, another fact that would tend to block the wheels of justice. ;It was finally decided that if these suits were left In the hands of the referees they ■ would draff alone at such a elott pace that | it would be impossible to collect any con | siderable amount of the taxes in a short term of two years. To hurry matters along- the Attorney Gen era' drafted and had enacted an amend ; ment to the tax law providing that the ' venue of these cases be changed from Al bany County to the various districts where the assessed franchises were- located. The amendment also gave th* Attorney General the cower to have the orders of refer ences vacated and have the whole srrist of suit? tried at special terms of court desig nated by the Governor in various parts of the state. The result of this action en the part of the Attorney General was electric Havln«r nothlne else to do. the justices sit tine tn these special terms could dispose of the franchise tax cases in a very short time. Immediately many of the corpora tions came forward with propositions for settlement of their taxes. Sorn* paid up without delay, while a few prepared for trial for effect, but finally settled before an; testimony was taken Revenue Will Grow Annually. Attorney General O'Maliey estimated that the Ford franchise law -'ill: in trie fut ure net Ok* state annually a revenue of about 59,000.000. A* the number er>d value of franchises to be taxed increase, this amount vill grow from. to year. Never was the validity' of a. law so persistently assailed in the courts. Millions in counsel fees were expended, and the ablest lawyers in the state were enlisted in the endeavor of the corporations to » nave the law nullified As a result of th© suits instituted-, Om taxes due the state were so effectively tied up at on? time that the most sanguine sponsors of the law began to despair of ever seeing any considerable amount actually collected. In fact, a former Governor, convinced of the impracticability of the act, advocated its repeal. The remarkable fight made by the cor porations on the validity of this law has liever been summed up. It began as soon as the bill was introduced in the Legislature by Senator Ford in the spring of 1899. Ow ing to a tremendous public sentiment in its favor, however, it passed both, house?. Gov ernor Roosevelt had sent two special mes sages (a the Assembly In its. favor. At the hearing- before the. Governor the opponents of the measure argued that the bill was imperfect and should be amended In several respects. The Governor called a special session of the Legislature. It was argued that to leave the power of assessment in the hands of the local assessors, as provid ed In the Ford bill, would be unjust, be cause a special franchise, could not be fair ly -. aru«"<l by men who were not. exports. They maintained that the assessments should be mao> by a state board of ex perts. The result of the special ■ealon'^M that dn bill was amended in two important respects. (It the power of assessment was placed in the State Board of Tax Commis sioners, and (2>. th« corporations were per mitted to deduct f'-fon.i their franchise taxes all' other sums paid in the nature of a tax. In this form the bill became a law. :■ Lustily a* th«» corporations cried out for a. board of experts to value their franchises, when they got their amendment providing for a state board they made use of their own amendment to attack the validity tA the law. They argued that the law-sraa now invalid because it violated the home rule provision of the state constitution. A great many test cwses w^re- brought to in validate the law. The Grounds of Attack. A f*w of the grounds of attack were : L That it violated the home rule pro vision of the etate constitution. 2. That !t violated the provision of the federal Constitution forbidding any state to pass a law impairing the obligations of contracts. , 2. That the act mi impracticable, and therefore a nullity, because a special ran chise had no ascertalnable value, beyond the value of Che tangible property in- connec tion with it. ■' '■'.} : . 4. That ths law was unconstitutional be cau=* it dvi not etat« tne objects for which How to Secure a Tribune Picture THE TRIBUNE prints a coupon each day (daily and Sunday) at the top of the Second Page. Seven coupons (6 daily and I Sunday), if presented with 10 cents at the offices of THE TRIBUNE, will entitle the bearer to one picture. IF THE PICT URE IS TO BE MAILED, I cents additional— l 2 CENTS IN ALL — be sent to the main office of THE TRIBUNE. No. 154 Nassau street. Address "Picture Dept." Coupons for any date will be accepted for any picture. PICTURES NOW READY 1st — Baby Stuart 2d— The -Storm 3d — The Breakers 4th— Mother and Child sth- Holy Family VEW-YOFiK DAILY TRIBUNE, MONDAY, MAY 23, 1010 the tax was to be raissd and to which the money was to be applied. 5. That the assessments' were illegal be , . ■ ■ .- c (a) All the special franchises of a corpo ration were valued by the state board in the aggregate. instead of separately. (b> The state board did not adopt any fixed rule or method in its valuations. <c> The board refused to give the owners of the franchisee assessed a proper hear ing in court by telling them by what rule or theory the valuations were reached. (di The owners of the franchises did. not have due process of law. <<?» Th-i franchises were assessed at their true and full value, whereas the real «etate in the same locality v.here the franchises were located was assessed at only a certain percentage of its full value. - On th* first ground th© Court of Appeals held it constitutional. On the second the litigation v.as carried to the Supreme Court of the United States, with the same result. The only objection on -which the corpora tions have ■won out so far is the last. It is now the law that special franchises, be ing defined by law as real estate, must be assessed at the same percentage of their true value »- the. real estate in th* same locality. BAD DAY FOR VETERANS Scratch Athletes Fail to Over come Heavy Handicaps. Ptru^glins under the disadvantage of heavy handicaps, none of the scratch ath letes in the games of the Club Vendome, heM yesterday at Olympic Park, Newark. '. was victorious. M. J. Sheridan and J. J. Flanagan could (So no better than take sec ond paces in the discus and hammer throw 1 respectively, while "Mcl" S '.leopard, after ; a -raliant sprint, was nosed out in the 300 j yard run. Robert T. Edwards, of the New York Athletic Club, won the event, with an i eight-yard handicap, i>y a tew feet. A close finish marked the end cf th© ■ 220-yard low hurdles event. In which J. J. ! E!!er, the champion, allotted handicaps ef i one yard and five yards to euch worthy ! rivals as C. J. Bacon, the Olympic cham | pion, 2nd W. C RobbSns. Bacon won by I hi? sprinting: ability after leaving the last ■ hurdle, v-innir.g by Inches from Bobbins, j with laier a yard behind. The time was 25 | seconds. ; Out of a field of six starters the one-mile ! invitation race dwindled down to three I starters— Abel K. Kiviat. P. J. Egan and !J. W. Monumnt- The first named won by i a few feet in 4 minutes 8S 3-3 seconds. The summaries follow: . 100-yard dash (novice final heat) — "Won by ! S. Mills. Ist Regiment A. A.; E. W. Kins. Next ■ York A C, second- B Holder;, Hawthorne A. A., third. Time. 0:10 4-5. 100-yard dash (handicap; final heat) — Won by ■ H. H. 'Jacobs. Columbia University (4W yards*: H. C. de Tjoi»el!e. New York A. C. (5 yards), second: J. J. Eller, Irish-American A. C. (Sr? yards), third. Time. 0.09 3-5. 300- yard run (handicap) — Won by R. T. Ed wards. New York A. C. (9 yards): J. Bell. Mohawk A. C (15 rards), second; E. F. 1 Weiler, Mohawk A. C. (16 yards), third. Time. 0:31. One-mile run (scratch) — Won by Abel P.. ; Klvlat, Irish-American A. C. : I. W. Monument, Irish-American A. C, second; R. J. E?an, un attached, third. Time. 4:35 2-5. Two-mile run. tnovic: -> — Won by G. Hoolay. ! Kingnvood A. C. ; Tom Stead. Ha-w'thorne A. C. second; M. McCarren, Mott Haven A. C, third. Time, 10:50 4-7,. 220-yard low hurdle (handicap! — Won by C. J. Bacon. New York a C. (1 yard); W. C. Bobbins, Irish -American A. C. (5 yards), gec ond; J. .1. Eller. Irish-American A. C. scratch', third. Time, 0:23. 680-yard run i handicap* — Won by Henry Fchaaf, Irish-American A. C. (IS yards); A. L. * Miller. New York A. C. (#8 yards), second; Hal Bailing, unattached (45 yards), third. Time, 1:30 2-5. Pol* vault i. handicap' — W. V Mcl^od. Irish f American A. C. (6 inches), actual vault of 10 feet, and H. Ruggles, Irish- American A. C. (1 foot), actual vault of 8 feet 6 inches, tied: K. S. Cald-<*-«l!. Irish-American A. C. '9 i Inches), third. actual vault of 9 feet 6 Inches. ' Tie vault off won by MCT/?od. Throwing th» 16-pound hammer (handicap* — Won by S. P. GHHs. New York A. C. (12 feet), actual throw of 160 feet 4 inches: J. J. Flanagan, Irish-American A. C. (scratch), sec ' ond, throw of 169 feet :: inches; C. E. Walsh. New York A." C. (8 feet), third, throw of 159 feet 6 inches. Running high Jump (handicap) — Won by W. ! Tbomassen. New Tork A. C. (3 Inches), actual jump of 5 feet 11 inches: Charles. Martens. i Mott Haven A. C (41 inches >, and John H. Hayes, Irish -American A. «'. «6 Inches.*, actual Jump of 8 fe»t « lnrhe«. tied for place. Mar tens won i". jump off. Throwing the discus (handicap) — Won by Robert Edgren. New York A. C- throw of 133 feet 11 !n(- ; <--= M. J. Sheridan, Irish-American A C.. second, throw of 133 feet P's inches: B. S»rgar.!». unattached, third, throw of 101 feet !'• Jncbes,; GLENCOE A, C. WINS Captures Point Prize in Kings County 'Cross- Country Run. The Glencoe Athletic Club won the point prize in the postponed 'cross-country run of the Kings County Athletic Association. ;of Brookls - n. yesterday, with a total of 88 points. The Kings County Athletic Asso ciation athletes captured the second point cup, with a total of 96 points. The Morning i side Athletic Club was third, with 11*5. J. Edgerton. of the United Athletic Asso ciation, was an fae-y winner of. the run. romping over the five-mile rout* in the actual time of £8 minutes and 33 seconds. Harry Jamison, of the Glencoe Athletic I Club, the only scratch man, finished twen ! Tv-eighth, winning the time prize. His act ■ ual time wss 28 minutes fiat. Ninety run ; ners started and eighty-two finished. The summaries follow: 1 Postlon. Name and club. Hdp. Time. ! I— J. Edgerton. United A. A..~ 3:30 28:33 2— J. Levy. Hprocet A. C 3:30 38:3* B— R. Allen. K ires County 8:80 25:41 4 p Freeman. Mott Haven 3:30 '2s*B -.-"■>■ H. B*<J?lV Xe-'-r A. C 3:30 25:55 j «— J. Scappate. Kirs? County 8:30 29:00 7— G. FifKer, United A. A 3:30 2P:10 ! a_v Schwartz Kings County 3:30 29:15 »—T "-Oar?. >. A. C 8:8© »:16 lO— J. I>empEey. M'-"-nings!d» •:!■ 28:06 11— J. J. Short, MeCarifitn Lyceum... 3:15 20:05 12— T IS. Hayes New Jersey t A. C... 2:15 3»:0* ■ 13— P. Richmond. Glencoe. ■• 3:30 20:2*3 U-I. Gcrs^i. ShrrWan A. C 3:31 29:34 I^-V. Davis. Holly A. •" "• (l ° ?9:0o 16 J. Itoaehe. d-ncoe ■•- 3:30 J» :S6 17— Harris. Glencoe 3:30 29:41 is ji Crook Murning;s!ii* ••3" 23:53 , I1&-J *'schTwd-r. Moming«i<le. . .. 1:30 28:02 120 F. j,i»Cu'iough. GHmooe 2:15 25:49 HAVES WINS CLOSE RACE Philadelphia Athlete Leads in 300-Yard Run. ( William J. Hayes, the quarter-miler of the St. Gregory Catholic Club, of Philadel- j phia won the 300-yard run by a few feet j in the annual games of the San Salvador Council. Knights of Columbus held at Fastime Oval y«tert*T. Hi; time was 34 4-5 seconds. Frank Brennan. of the Pastime club, th- long distance athlete, won the half-mile run. aided by a 48-yard j lead by a clc«e margin. The speedy run ning of J. J- Gallagher, the distance star. j enabled the Philadelphia team to defeat the ; New Tork San Salvador Council In tie match relay. THE LOANTAKA IS CRIPPLED. Delaware Breakwater, Del., May 22.— The Loantaka, one of the contestants in the motor boat race, Philadelphia to Havana, has returned here for repairs to its engine. an*3 it is doubtful whether the boat con 1 t*nue's in the race Th« Loantaka was entered by H. E. i •Peters of Dover, N. J . the owner of the craft 'it was the largest of th- five en trants and was looked upon as a likely contender for the first prize, j 1 . TO HOLD MATCH ON JUNE 1. Chicago, May 22.— Arrangements were completed here last night to hold the Gotch 7bvszko ratling match at the Chicago ; Coii*euni on th« night of June 1. This de cision was reached after Mayor Bufse had 'refused to allow the match to be held on Memorial Day. BROWN TO MEET GRIFFIN. I "Knockout" Brown will meet Charles Griffin, tl^e featherweight champion of Aus i tralia, at the Olympic Athletic Club of I Harlem in tL»« main bout of ten rounds to | night' * v EAST SIDE HOUSE GAMES. All scratch men showed up well in th« first monthly games of the Eaet Side House. held yesterday. C. Hansen/ the intersettlfrment star, won the ■■■ yard run in 54 seconds on a heavy track. The feature event, the mile run, was won by E. Kraus. He made good ur* ! of his handicap, and after a hard fight won by Inches. > .. MANY OARSMEN OUT Crews Rounding Into Form for Memorial Day Regatta. The cloudy day and southeast wind of yesterday failed to cause any decrease in j the number of oarsmen' out along the Har i lem River. With the Harlem regatta only ! one week off. every man entered is work- I ins: hard to put the finishing touches to his form and speed. The Metropolitan and Harlem Rowing clubs were represented by the largest number of oarsmen The Blue and White was carried by a junior centipede, junior j octuple, intermediate and . senior double. The, single flotilla consisted of Harry Mc •"'utcheon, Will McCullum and Johnny Hughes. The latter is roovfaer faster at the present than at any other time during his ' career, and should prove to be a formidable j factor in the junior single event. Jack Nagle, the captain of the Harlem club, announced these entries in the Har lem regatta: A junior octuple, manned by J. J. Lyons, bow; E. H. Wagner, 2; H. ' Hansen. 8: W. H. Lyons, 4; T. W. Brady. 5; H. J. McCutcheon, 6; D. H. Wilson, 7: F. A. Demarest. stroke, and F. A. CanefT. i coxswain. A junior centipede and inter i mediate double, with F. J. Nelson, bow, and H. Evans, stroke, will also race. These boys are going at top speed, and only re cently rowed within fire, second of the j course record. Fuessel and Shepherd will j row in the senior doubles, and from, pres ent indications should have little trouble In winning. The Blue and White will be well repre sented in the single events with Bill McCul lum In the intermediate and association Bla§rles, John Ryan in the senior handicap and Shepherd in the senior singles. Fue.s f«1. the national champion, will defend his tit!* in the quarter-mile dash. . The entry list of the Metropolitan Club has not. yet been decided, but It will prob ably boat an intermediate and junior centi pede and a senior double. , PLAN FOR MOTOR BOAT RACE American's to Defend Harms worth Cup on August 20. Secondary only In interest to the Inter i national yacht race to yachtsmen and mo- I tor boat owners is the forthcoming inter '■ national challenge race for motor boats, in which the American motor boat owners will defend the Hannsworth Cup against their British rivals, from whom they won it in 1907. Although the race is not scheduled to take place until August 20, the Motor Boat Club of America, one of the most influen tial organizations of its kinJ in this coun j try, has begun active preparations for the i defence of the cup. A special committee, I composed of the following well known an ! tor boat enthusiasts, has been appointed by i the club to handle all preparations for the race: Vice-Commodore F. S. Burnham, chairman ; J. J. H. Hoadley, Henry R. Sut phen, James A. Blair, jr.. August Hecksher, J. Stuart Blackton and Charles P. Tower. At a meeting of this committee, held on May 19, an invitation was extended to the motor boat clubs of this country to enter. Final arrangements for the race will be | made this week by Commodore H. H. Mcl i ville and James A. Blair, jr.. of th« Motor ! Boat Club of America, who sailed on the Mauritania last Wednesday .to confer with the officials of the British Motor Boat Club and the Motor Yacht Club of Great Britain. PROPOSALS. PROPOSALS FOR COMMISSATIT FOOD stufCe. Etc. — Office of the Panama Rail Road Company. 24 State Street, New York, May 14. 1910. — Sealed proposals are invited for furnishing commissary food-stuffs, etc., to the Panama Rail Road Company in accordance ■with terms and conditions contained in Circu lar No. P-290. Circulars and full information maj- be obtained at the folio-wing named places, at which points bids will be received and opened in public on date and at tim«?s stated: The Purchasing- Department, Panama Rail Road Company. 24 State Street. New York; Office of Purchasing Commissary, T". S. A.. National Realty Building. New Or leans. La.; Purchasing Commissary. TJ. S. A.. 105 Fremont Street, San Francisco, Cal.. and Purchasing: Commissary. U. S. A.. 11 Lake Street. Chicago. 111. Bids will be received at New York until 2:00 P. M. at Chicago and New Orleans until 1:00 P. M. and at San FrancUco until 11:00 A. M.. June 7, 1010. WENDELL L. SIMPSON. Major, 19th Infan try. U. £. A.. Commissar- Purchasing Agent, Panama. Rail Road Co.. 24 State Street, New York. . • ' __^____ SUMMONSES. SUPREME COURT, NEW YORK COUNTY.— Summons. — Rose Simmons. Plaintiff, against Clara Ryan, Gardner M. Crannell. Ina Cran nell. "Mary" Large, widow of Oscar A. Large, late of Albany, New York, deceased (the nam.e "Mary" being fictitious, the real name of said defendant being: unknown to plaintiff); John Doe. Richard Roe, and all others. If any there be, heirs at law. issue, descendants, devisees, grantees, assignees and successors in interest, the husbands and wives of such heirs at law. Issue, descendants, devisees, grantees, assignees and other successors In Interest. If any there be. of Oscar A Large, deceased. Defendants. To the above named defendants: You are hereby summoned to answer the complaint In this action, and to serve a copy of your an swer on the Plaintiffs Attorney within twenty days after the service of this summons, ex clusive- of the day of service; and in case of your failure to appear, or answer. Judgment will be taken against you by default for the relief demanded in the complaint. Trial desired in the County of New York. Dated November 30th. lf»«->P. GEO. L. LEWIS, Plaintiff's Attorney. Office and Postofflce Address, 42 Broadway, Borough of Manhattan, New York City. N. T. To Clara Ryan. "'Mary" Ivargo, widow of Oscar A. Large, late of Albany, New York, de ceased i the name "Mary" being fictitious, the real name of said defendant bein? unknown to plaintiff) ; John Doe, Richard Roe. and all others. It any there be. heirs at la-*, issue, de scendants, devisees, grantees, assignees and successors in interest, the husbands and wives of such heirs at law, is«ue, descendants, devisees, grantees. assigm>«« and other suc cessors In interest, if any there be, of Oscar A. Lar?<\ deceased. The foregoing summons is served upon you. by publication, pursuant to an order of Hon. James A. Blanch ard. a Justice of the Su preme Court of the State of New York, dated the 27th day of April. 1910. and filed with th* complaint in the office of the Clerk of the County of New York, at the County Court House. in the Borough of Manhattan, City of New York. • tEO I* LEWIS, Attorney for Plaintiff, 42 Broadway, New York City. SUPREME COURT OF THE STATE OF NEW York. New York County. — Louis Wolff. Plaintiff, against Annie Wolff, Defendant. — Action for absolute divorce. Trial desired New York County. To the above named de fendant: You are hereby summoned to answer the complaint in this action and to serve a ropy of your ans»er on th» plaintiff's attor ney" -within twenty days after the service of this summon*, exclusive of the (Jay of service; and in ease of your failure to appear cr an swer, judgment will be taker against you by default fo> the relief demanded in the com plaint. Dated. Me-x York. Apr*! 2Zni. 1910 SAMUEL HOFFMAN. Attorney for Plaintiff, Office and P. O. Address, 820 Broad-Tray. Bor ough of Manhattan. New York City. To th* above named defendant The fore going summons !s served upon you by purifi cation pursuant to an order of the Hon. James' A. Blanchard. Justice of the Supreme Court of the State of Ne:v York, dated April "Ist 11*10. and filed with the complaint in th« offic* of th* Clerk of the County of Mew York On th« 2 1 * 1 - day of April, 1910. - . ; ~Dat»d, New York, April 22nd, 1910. SAMUEL HOFFMAN. Attorney for Plaintiff. OfHee er.ti P. O. Address, 320 Broadway. New '"York Cttr. SURROGATE'S NOTICES. i IN PURSUANCE OF AN OKDER OF HON. Abner C. Thomas, a Surrogate at th» County of New Tork notice 13 hereby given to all p*r '• sons having -Matins against Sarah J. Miner, late : of the County of New York, decease J. to present : the same with vouchers thereof to tb» subscrib ers at their place ft transacting business, at ' th* office of Arthur R. Walsh, No. 348 BroaS tt»v Borough of Manhattan, in the City of New : York, on cr before the 22ad day of November. 1910 nest. ' Dat»d N*w York the I2th <jay of May. 1910. EDWARD E. McCALU JOSEPH E. SILLIMAN. Executors. ARTHUR H. WALSH. Attorney for Executors. 340 Bro3d-Jra- Boroush of Manhattan. New _ York City. IN PURSUANCE OF AN ORDER OF HON. i Abner C Thomas, a Surrogate of th« County of New York, notice is hereby given to all person* havlnjr claims against Anna Haawfll . 6t*bbins late of th« County of New York, de ceased, to present the. same, with vouchers thereof, to the subscriber, at his place of transacting business, No. 12S Broadway, Mar hattan Borough. In the City of New Tork. on or before the first day of December nut Dated New York, the Hth day of May. 1010. CHARLES EDWARD SOUTHER. SMITH. LEONARD B.— TN PURSUANCE OP" an order of Hon. Abner C Thomas, a Sur rogate of the County of New York, notice is hereb- riven to all persons having claims again't LEONARD B- SMITH. lat« of th« County of New) York, deceased, to present th» came with vouchers tb*reof to the subscribers, st their place of transacting: business. No. JOT Warren street. Borough of Manhattan, in tha City of New York, on or before th« t«ntb day of October next. Dated New York, the 24th day of March, 1910. LEONARD B. SMITH. JR.. CHARLES H. MEYER. Executors. GEORGE XV. SIMPSON. Attorney for Exec utors, M West Broadway, Ala.aii.man, 1 New Tork City. Jo^. W ; __ SURROGATE'S NOTICES. IN PURSUANCE OF AN ORDER OF HON. Abner C. Thomas, a Surrogate of the County of New York. notice is h*r«by riven to a!! per | sons having claims against Edena K. Branch. late of tin fount" of New York, deceased, to present the- same with vouchers thereof to th« subscriber, at his plat* of transacting basinew. No. 25 Fine Street, in the Borouzh of Manhattan, in Th« City of New York, on or before the sis ! teenth day of August next. Dated New York, the fourth day of February. ! 1010. ARCHIBALD !■*. WHITE). Administrator. CHARLES E. THORN. Attorney for Adntnta . trator, 163 Broadway. Manhattan. New Yarn City. _■ -_ HARRIS, SAMUEL.— In pursuance of an ord"T of Hon. Abner C. Thomas, a Sarrogate of th« County of New York. Notice Is hereby given to j all persons having claims against Samuel Har ris, late of the County of New York. deee«a«d. to present th» same with vouchers thereof to I "•# subscribers." at their place of; transacting busi ness at th* office of their attorneys, ilessrs. Straf.oourser. Kschwec* & Scballek. No. 74 Broadway. Borcugh of Manhattan, in the City of New York, on or before the ISth day of Au- , gust next. Dated New York, the 3d day of February. '»JO. MAX L. HARRIS! SOFHIA LOCKS Executor*. , SIMON KLEIN j STRASBOURG ER. ESCHWEGE & SCHALLEK. j Attorn«y» for Executor*. 74 Broadway. Bor- , ough of Manhattan City of Naw York. IN PURSUANCE OF AN ORDER OF HON. Abner C. Thomas, a. Surrogate of th« County . of New York, notice is hereby given to all persons having claims against Darius Ofdea i Mill*, late of th« County of New York. ii- \ } ceased, to present tha »ame, with Toucher* I thereof, to »he subscribers, at their placa of transacting business, No. 13 Broad Street, in | th« City of New York, on or before the Ist day of September rest. Dated New York, the 27th day of January. ' 1010. OGDEN MILLS. ELISABETH M. REID. \ . Executor*. ! STETSON, JENNINGS * RUSSELL. Attor- | neys for Executors. 15 Broad Street. City of New York. _J IN PURSUANCE, OF AN ORDER OF HON. Abner C- Thomas, a Surrogate of th« County of New York, notice is hereby given to all per sons having claims against Isadora Ely Jen kins, late of the County . of New York, de- ; ceased, to present the same, with vouchers thereof, to the subscribers, at their place of j transacting business. No. 30 Broad Street, in the City of New Tork. on or before th* 17th day of October nsxt. Dated New Tork. the 6th da-- of April, 1910. ISADORA H. ELY. JOSEPH D. BEDLE, Executors. ARTHUR L. LIVERMORE. Attorney for Executors, So Broad Street. New York City. IN PURSUANCE OF AN ORDER OF HON. ""Abner C. Thomas, a Surrogate of the County of V«» Tork, notice is hereby given to all per sons having claims against LE ROT DILLER. late of the County of New Tork, deceas«d. to present th* same, with vouchers thereof, to the subscriber, at hi« place of transacting business a' the office of hi« attorneys. Mu'.'.an. Coob & Mitchell, NO. 25 Liberty Street. Borough of Man \ hattan In the City of New Tork. or. or beior* the 22nd day of August next. Dated New York, the Bth day of February, !f»iO. PHli,r.ils FORRT -WILT. Executor MULLAN COBS & MITCHELL, Attorneys for Executor. 23 Liberty Street. New Tork City. IN PURSUANCE OF. AN ORDER OF HON. Aimer C. Thomas, a Surrogate of th* County of N«w York, notice is hereby given to all per son* having: claims against William R. Down, late o? tha County of New Tork, deceased, to present the same with vouchers thereof to th» subscriber, at its place of transacting business. No 16-22 William Street. Borough of Man hattan, in the City of »*.- Tork, on or before the 15th day of October next. Dated New to-k, th» Sth day of April. 1910. THE FARM ERS' LOAN AND TRUST COMPANY. Admin istrator de bonis non. SIMPSON. WERNER & "c iRDOZA. Attorneys for Administrator de : bonis non. 11l Broadway, Manhattan, New : Tork City. . , IN PURSUANCE OF AN ORDER OF HON. Abner C Thomas, a Surrogate of the Count* of New York, notice Is hereby given to all per sons having claims against Mary L. Vail, late of the County of New York, deceased, to present the same with vouchers thereof to the subscriber at his place of transacting business at th* office of Thecdcre L Bailer. No. 62 William Street. In ' The" City of New Tork. on or before the Ist day of August next. Dated New Tork. the 19th day of January. 1910. CHARLES H. STEBBINS, Executor. THEODORE L. BAILET. Attorney for Executor. No. 62 William St., New Tork City. IN PURSUANCE OF AN ORDER OF HON. Abner C- Thomas, a Surrogate of the County of New York, dated the 21st day of March. 1910, notice is hereby given to all persons hav ing claims against Ellse KUnjrelhoffer. late of the County of New York, to present tha same, with vouchers thereof, to the subscriber, at his place of transacting business, th* office of Hatch & Clute, his attorneys. No. 100 Broad-way. In the City of New York. Borough of Manhattan, on or before the Ist day of i October next. Dated. N<w York. March 24th. 1910. CHARLES KXINGELHOFFEP., Administrator. HATCH & CLUTE. Atfys for AdmT. 100 _ Broadway. New York. IN PURSUANCE of an ORDER OF HON. Abner C. Thomas, a Surrogate of the County I of New York, notice is hereby given to all per sons having claims against George Frederick Victor, lato of. the County of New York, .de ceased, to present the same, with vouchers thereof, to the- subscribers, at their place of transacting business. No- 86 Leonard Street, Borough of Manhattan, In the City of New York, en or before th* 15th day of October next. Dated New York, the 24th day of March. 1910. CARL VIETOR. THOMAS F- VIETOR. Execu tors J. A. M'CREERT. Attorney for Executors, 119 Nassau Street. Borough of Manhattan. Nerv York City. - COCHRANE, .JOHN "X.— m pursuance of an i order of Hon. ABNER C. THOMAS, a Surro gate of the County of New York, notice Is here by given to all. persons having claims against John W. Coohrane. late of the County of New York, deceased, to present the saro* with vouch ers thereof to the subscribers at their place of transacting business, which i» the office of Frank L. Hall, their attorney. No. SO Broad Street. Borough of Manhattan. In the City of New York. on or before the 30th day of September next. Dated New York, the 21st day of March. 1910. SARAH C. FRENCH, ADAM W. S. COCH RANE. ARTHUR DE WITT COCHRANE. Executors. FRANK L. HALL. Attorney for Executors. 30 Broad Street, Borough cf Manhattan. New York City. N. Y. I IN PURSUANCE OF an ORDER of HON., Abner C. Thomas, a Surrogate of the County ' of New York, notice Is hareby given to all per i sona having claims against Hannah P. Hen ; drickson, late of the County of New York. de ; ceased, to present the same. with vouchers | thereof, to the subscriber, at her place of ! transacting business, at the office of Merrill & I Rogers. No. 12S Broadway. Manhattan. In the City of New York, on or before the 22nd day | of September next. Dated New York, the 21st dsy of March. 1910. JENNIE H. LEONARD. Administratrix. MERRILL & ROGERS. Attorneys for Ad ministratrix. 128 Broadway. Manhattan. New York City. j IN PURSUANCE OF AN ORD_R OF HON. Abner C. Thomas, a Surrogate of the County of New York, notice i* hereby given to all per [ sons having claims against Philip D. K'eteltas. late of the County of New York, deceased, to present' the same, with vouchers thereof, to ! the subscriber, at her place of transacting business, at the offices of Parsons. Closson & Mcllvalne. No. 52 William Street. In The Bor i ough of Manhattan, In the City of New York, i on or before tha 12tli day of August next. Dated New York, the 7th day of February, I 1910. ALICE KETELTAS. Administratrix. ' PARSONS CLOSSON & McIIA'AINB, Attor- r 1 neys for Administratrix. ?2 William Street. Borough oi Manhattan. New York City In PURSUANCE OF an ORDER OF HON. Abner C. Thomas, a Surrogate of the County of New York, notice m hereby, given to all per • sons having claims against Charles Batehelor. j late of the County of New York, deceased, to i prsseDt the same with vouchers thereof to the l subscriber, at her place of transacting business, at the office of Merrill & Rogers, No- 123 Broadway. Manhattan. in the City of New York. on or before the first day of August next. Dated. New York, the 28th day of January. i 1910. ROSANNa BaTCHET-OR. Executrix. ' MERRILL *. ROGERS. Attorneys for Executrix. 128 Broadway. Manhattan. New York City. IN PURSUANCE OF AN" ORDER OF KOV ' Abner C Thomas, a Surrogate of th© County of V*w York, notice is hereby given i© at! persons having claims against John S. Ken nedy, late of th« County of New York. d° ■ ceased, to present the same, with vouchers thereof, to the subscribers, at their place of transacting business. No. 5 Nassau Street, in the City of New Tork. on or be* ors th-s first j day of October next. Dated. New. Tork, the 23rd day of Marcn. IPIO EMMA B. KENNBDT. WILLIAM E. TOD. j ROBERT E. TOD. ROBERT W. DE ; ; FOREST. Executors. HENRY W. DE FOREST. Attorney for Essen- I tors. 30 Broad Street. X«w York City. SCHNEIDER. CHARLES. — IN PURSUANCE ; of an order of Hon. .Abner C. Thoma*. a Surrogate of th* County of New York, notice Js hereby eriver to .all persons having claims against Charles Schneider, sometimes called C ' Schneider, late of th« County of New York. , Borough •of The Bronx deceased, to present i tli« same, with vouchers thereof, to th« sub- j *-rlber. at her place of transacting business, at , the office of Martin & Howe. No. 265 Broad- ', way, In the City of New York, on or before j the fifteenth day of October next. Dated. N»w York, the twenty-sixth, day of March. 1910. MARY A. B. SCHNEIDER. Administratrix. MARTIN & HOWS. Attorneys for Adminis tratrix. No. 245 Broadway. Manhattan. Ne-w York City. STEMME. JOHN.— IX PURSUANCE OF AN order of Hon.* Abner C Thomas, a Surrogate of the County of New York, notice Is hereby riv«n to an persons having claims against John Stemme. late of the County cf New Tort. deceased, to present the sam«". with vouchers thereof, to the subscribers, at th^ir pUc* of transacting business, at th» offlc* of Franot* B. Chedsey, No. 320 Broadway. Borough of Man hattan, in the City of "««■ Tork. on or before the 2'nh daj of October next. Pat«d New York, th* 9th day of April. 1910. kmtjk S. HTEMME. HENRY |=TEMME FREDERICK ?TETr Executors. FRANCIS B, '.:HEDSET. Attorney for Executors. No S'JO Broadway. Manhattan. New York City. KNOEDL.ER. CLARE M.— IN PURSUANCE OF an order of Hon. Abn»r C Thoma*. a. tjurro f?ate of the County of New Tork, notice la hereby rriver to all persons having claims against Clara M Knc<ai*r. late of the County of New York. dtceas'd, to present the came with vouchers tber*of to th* sut»crlber. at his place of trans acting business, at the office of R. & E. J. O'Gorman, No. 31 Chamber* Street. Soroush of Manhattan. in the Cltv of New Tork. on or b* fore th» 25tn day of November next. Dated Sew York, the 11th day of May. 1910. EDMONO I* KXOCrvLJCR. Administrator R. 4 E. J. O GORMAN. Attorneys for Ad ministrator, 01 CUaaabflca Street, N. Y. City. REAL ESTATE FOR SALE OR TO LET MF,STfH><TER « O| .\n Tit ii . ■ ■ —^ L&JU. ■ -•" -v 7/ALLEY&CO/>f£r HOW DOES THIS STRIKE YOU I WE WIU.MYJOUR HKFM^MK YEAR., HoT 'm any dollar* mi* ymi (Ota* to spend this v«*r to «cad toot family t» the.rmxairr fo- "-•alt*. tlt^I — - and harpli)~«? \Vhv not have your family la a horn* when* th« Mm* ran -.* - a i alifh- v^"r .round and »(w« ywi can r> hr™» *v«.ry *v«ntß* from yotir *orH mm eajov life as It'shoulj b« enJoj«d with your family and all M «»t is what you p»r for Mat la thirty. We do net am yon to invest In lota and wait for luiinui ■■!■». but ** will a*r. yoa a hora« r«?ad3r for occapancy. OUR SPECIAL OFFERS. 5-Room Houses ft Bath, 50x100, $3,900, j:MW m>, SIC 6.R00m Houses & Bath, 50x100. $3,350. «oodow>. |Jj 7-Room Houses ft Bath, 50x100, $4,350. «« dot»->. x<kthuc That hocnaa •«»• all modern tTsprJvemcrts and raast t« »«ts to N» appreciated. el«rate<J*> mtMM ont la W«jrKJi«*t*r Oo3> ty to a town of_«.sW> tn**iM7aira. wtth IJjthttd wtrsna. ?Ti» Mi Polic* Protectton. ?«So«l». fam Oit»clH« On* aiiim frmn £«« 9oMt boatln?. bathln?. flaftt— to the East. h«r» • train stifle* «* m fratna dany. t« Tor* trotter .■■■iwy hi n— h ta» prc&erty: «• senably restricte«t Tou imt * — your cWchens and ha»» coontrr Hf» with city" -ouvammetm aad still go to your work daiiy and te your" own landlord. BeSßfa pnrchajrtns «l»»tph*r» can tn with all partl#» lnt«r«at«d and go m and look them mm* THE H4LLEY LAND AND IMPROVEMENT COMPANY, l^i^ki^r. '. Op»n daily from 9 A. M to 5 P. M. Monday *M W«daaa4ay 9 A 11. to »P- II 450 ACRES OF GOOD HIGH LAND. COM mandrng views in every direction; 2 miles rood frontage; M miles from Grand Centra prle* very low. tak« back 10% en mortgage. LOUNSBERRY & THORP. 7 E. 4?d St.. city. BOROUGH Or QUfESS. "ELLIOTT MANOR" HAVE YOU SEEN THIS NEW DEVELOPMENT? Take a pleasant outing and profit by visiting one of the IDEAL. OLD ESTATES IN QUEENS now being developed for Home Sites. Studded with grand old trees, it is as picturesque as can be. ADJOINS LOUONA PARK, TWO BLOCKS EAST OF JACKSON AYE. TAKE ANY 59TH ST. QUEENSBORO BRIDGE CAR VIA JACK SON AYE. TO McKINLEY ST. 20 MINUTES BY TROLLEY. 5c FARE. I _«._ oe-ioe <ftOO $°m- htrner •out* lowr. To* natara! advantages of LOIS -SOXI^D, fOW, -ELLIOTT MANOR. sizs of lots and unequalled trans portation facilities make I* th« greatest opportunity in X*t York Citr. F. G. Randall, 1286 Broadway. Manhattan ._•..:- V -* # * *~" _*"*"? Phone. 6931-2 Mnmy Hill Brooklyn. LOFTS WITH POWER. 60x90.50x100 and op to SO. OOO square '-•• LIGHT ALL SIDES; HEAT. ELEVATOR. SEW BUILDING. SPRINKLED. LOW INSURANCE. NEAR SHIPPING TERMINALS. INS RATE LESS THAN 10c. PER *100. Splendid location to got h«lp. either skilled or unskilled. in textiles, white goods, metal goods, shoes, etc. OWNER, on premise*. 237 Classon ay.. near De Ka!b ay.. B'klyn. ' OUT OF CITY. ONE OF THE FINEST SHORE PROPERTIES IN CONNECTICUT. Two hours from New York. Lot» $400 and j upwards. "Write for booklet. A. H. DAYTON. NangmtiMrk. Conn. NEAR NORTHAMPTON. MASS. — FRUIT { farm: 120 acres- 1400 elevation: I 1I 1 miles sta- ; tion: new house. 14 rooms; all Improvements: , ample outbuildings; farm house. 3 rooms; half cost building*. H. H. THOMPSON, owner, 11 9pencer Place. Brooklyn. ■ REAL ESTATE AT AUCTION. DON'T FORGET!! The Auction Sale of th«» LEWIS GOIVERNEIR MORRIS ESTATE 175 LOTS ON MORRIS HEIGHTS TO BE SOLD ON JUNE 7. For Maps and Particulars apply to BRYAN L. KENNELLY. Auctioneer. ' 156 Broad wa?. ' HEMPSTEAD AUCTION SALE! Absolute Sale of 330 Lots Saturday. Ma- 2Sth. 2 P. M.. at Property. Send for Booklet and Railroad tickets. BRYAN L. KENNELLY. Auct.. 158 Broadway. UNFURNISHED APARTMENTS. THE BELNORD B*war, Amsterdam Are., and 86th. to ?7th St. \T. H. DOLSON & CO.. Agents. ; 527 Columbus Aye. -. I TO LET FOR BUSINESS PURPOSES. TO_LET^ FOR .BUSINESS _PURP«Iie _—^ v Large and Small \ To Let Offices, Single or en Saite in th« TRIBUNE BUILDrNG 154 Nassau Street Opposite City Hall Park The Cestre of Absolutely Safe Transit for toe j Fast- Running Metropolitan ELEVATORS District I (Plunger Type), "L" Stations I ! Electric Light '±, ! and Janitor Entrance to j : c^^z Brookl>-n Bridge j j bcrvlCC Subway ! i OPEN EVERY I I DAY J All within a Step IN THE YEAR j I APPLY FOR TERMS TO THE RENTING AGENT, ROOM && SURROGATE'S MOTICKI IN PURSUANCE Of AS ORDER OF HON. *Abn«r C Thomas, a Surrosa?* of th» County of New York, notice Is hereby given to alt per sons having claims against Joseph Austin Stet son late of th« County of New York, de ceased, to present the same, with vouchers -hereof, to the subscriber, at her place of transacting business, at the oftic* of William D Eawyer. No- 28 Liberty Street, In th* City of >'«w York, oa or before th« 26th day of August next * Dated Now Tor*, the 17th day of February. 191 IHRIAN STETSON". Adminl«tratrts. WlLLl'ci D. SAWTEK. .Attorney for Admin istratrix. 26 Liberty Street. Borough of Manhattan. New Tor* City. fv~PL"RSCANCE or AN ORDER OF HON. *Abn«r C Thomas, a Surrogate of th» County of New Tork. notice la Hereby glv»n to all persons having: claims against H«len .* Sc'iafT. late of th« County of New York, deceased, to present th» same, with voucher* thereof, to the subscriber, at his place of transacting business, at th* attic: of Holland. Murray & Prentice No. SS "Wall Street. In the Cltr of N>w York, on or before th* ?4th day of No %eß\ted New Tork. the 23rd day of May. 1910. Da>ied I*«w Tork. th» 23rd dar of May 1910. WILLIAM C. RENV.'ICK. Ex<»cutor. HOWLAND. MURRAY * PRENTICE. Attor neys for Executor. 30 Wall Street. New York City. • IN PURSUANCE OF AN ORPr.H OF HOC*. Abaer C Thomas, a aurrogate of th« County of New York, notice is hereby given to a!' per sons having claims against Edward O. Ktodber*. late of tb« County of New York. dec*as«d. to present the same, with voucher* thereof, to th« sutis~rttt«r. at bis place of transacting baataea*. at tie Office of WlUlam A. Hln«t. €3 Wall Street. in th« Ctty of New Tork, on or before th* 2rllii day of September nest. Dated New York. the 14th day of March, ltd*. THOMAS J. MEEHAN. Temporary Administrator. WILLIAM A. HINT.- Attorney for Temporary !rn!-ri--' « Wall -• •-' Nev York city. REAL ESTATE FOR SALE OR TO LEJ FHILIFSE MANOR ON THE HTD3ON» On* mile unobstructed river fronta*-.- 30 « 3 4. •m residence* near completion. Addrwa PHTLIPSE MANOR CO.. Philips* Manor. >•»■*• TOFII. BOKOCGII OF- QUEEN'S. ' BRICK AND STONE DWELLING. ALL Of provementa; 18 rooms, 2 batliroczn*: lar?^ lawn: Washington and Lawrence st*.. Flushing. , L. L : 556.000. or win rent. ELLIOTT & BQSE 191 Broadway. New York, or loo: agenu. SEW JERSEY. [ TTEST NTTLEY 'LOT*. 9U* rr.-fw tain : ut»9 to station. Good train »<»rvice to Man hattan. Ideal location for suburban home. Easy monthly payments. Liberal caah discount. INTER BOROUGH REALTY CO.. 10 trail >» AT BERGENFIELD. 33 IXINCTES OUT— El«sant new cottage, six rooms. ba£&. '..(■. lOaxlV*; fine location near station arid school. prlc* ?4,0OO; jnno -ash. balance $25 monthly: i photojrar-h mailed. CARL HAIjLB-; , Q-xner. Ridgefleld Park. N. J. COUXTBT FKOFEBTT. ! ARTISTIC NUTLET HOUSES. 34.750 *TP; cr.oic- lots $2.10 up. LAMBERT. SO Nassau rt N. T. , FOR SALE — and homestead near laie3. suitable for summer home. For particulars ad ' dress MRS. M. E. EMORY. Norriditwoek. Ma. LONG ISI«O*I>. "BRIGHTWATERS," SHORF L.' I. A beaatifnl rommtinity of !■■■!! 1 borne*. «iE,\. LAKE>, PINES. Write far Illustrated Booklet >"«. I*. T. B. ACKEKSON CO. 7««w York Offices. 14* !Hmh St. M SEA CLIFF, L. I. ■»(> K>t3. located residential »ectiot!: near trolley : S t.Tcvks from beach: -5."..0«>". call after •? HFBER. owner. 248 Emerson Place. Brooklyn. j . REAL ESTATE. lOuross Company Baa! Estate Mortgage Loans I^s West 14Ui St. 158 Broadway. j SURROGATES' NOTICES IN PURSUANCE OF AX ORDER OF HON. Abner C. Thomas, a Surrogate of th« Count r of yew Tctft mads and ent«r«d Jaruary 13 th. A. *I>. I'JtO. notice Is hereby given to all per sons haviTJir claims a*a;n»r Dfedrtch Pohndorf. 'at» of the County of New York, la the Sor«ua> of The Bronx. City of New York, decease**. '?> present the same with Toccb«r» thereof to th« subscriber, At her p ! ac« of transacting business. Room* 31. 32. 33. Smith Bulldinj. Third »v«au*. at 14»th street, In the Borousa of Th* Brssi. City of New Tori, on or befor» ta» IMb <!ay at August n*xt (1010>. Dated. New Tort th» fifth lay of FeSrcarT. 1910. MART 3 POXHDORF. Ex«outrtx J. HOMER HIIX>RETH. Attorce* for £x*cutr»-«. Sir.::!- Building. Third ■▼•■a*, at >»» street. Th* Bronx. S«w Turk City.' IST~PURSfANCE OF AN ORI'SK Of* HON. Abn*r C- Thomas, a j'arrosat** of the Cenntv of XfT Tork. notice ts hereby given to all per •on* having claim* against *man K. B. Kmar scn. Uti» of the County of New York, deceased. to present the same with Touchers thereof • » the subscriber at tU place of tranaactts; &as% new No. t!3 Wail Street, la Urn <.'>:> o{ >»'-•"■- Tcrk, on or before the 24th day of November next. Pated N>w Tork. th* l«th day of May. 191 ft. WILLIAM K. B. EMERSON. Administrator. BLV KWE' BROS . Attorneysi for •n*r« tor. >*3 Wall Street. X»w York City. IN PURSUANCE OF AN ORDER OF HON. Abner C. Thomas, a Surrogate of th« County of New York, notice la hereby glvea to all persons havtr.c claims arainst Catharine T. SchteCclln. late of th« County of N«w Tor*. dec ■»<»■!. to present the same, witn voucher* thereof, to the subscriber, at his place* of transacting business, at tie offie* of Beatty & Furl!n*am«-. his attorney*. No. 43 Cedar stre-:. Borough of Manhattan, la the City of S»w York, oa or before the first day of IVcein&Ar next. Dated New York. th« 21st day at May. 1910 CHRISTOPHER R. BARTER. Executor. BEATTY & BfRLIXGAMi.. Attorneys Car Executor. 43 Cedar Street. BorousS at MM hattas. K«« Tork City. VL