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F?iilev Urges Home Rule in School Affairs Commissioner of Educa? tion Rebukes Those Who Would Subject System to Political Manipulation Some Needs Outlined Independent Control o( Fi? nances Advocated: Fa? vors Separate lax Rolls Dr. John H. Finlcy, commissioner of ?if,'?cation for New York State, in a itatement issued y? terday calling at? tention to the critical condition of the public ?'?.'?(?! system, rebuke* any or .*>'' persons rcspons hi? for making the aVstem a subject ? poli! al lanipu I *:-r. He declares for independe'u financial control i iter recogni? tion of the capai .*;? : : tness of :.: ?j ?du* '. board of ;ducatioi *?*> ad ? .st er choo affa h out inter snci froi municipal authorities. After emphasizing .1 40 per cent do? er e . ':-.; tratii 0 teach ir Student s at ning ons of the state, a- campare?! '?/ero the *\ r, nnd an un piccedenti ! crowding o( universities, >??? 111 daiy sch< 0 s and 0.her rof nal *:" commissioner declares *.'? it ion o? the pr?s? I ? ; ciblera ***. isl depend ipon * : ,A pro '? ? ional spirit underlying (he ad ration of the schools and the freedom from political interference."' "Fti y 1 ' . ? ? ' 'th< commissioner .- . "1 *.;.- may be brought about only by leavins with 0 ir boards of educa t?o* in city and union free school dii : ? the entire and independent con of school finances. Would heep Schools Independent "Whether in city or villnre .a board ! ducation acting independently, re- j ponsible directly to the people o? the '? ?strict for the successful maintcn- . I fore, be required properly to submit it i d?termination as to teachers' salarie . to authorities which do not represe*) : the people of the city as u ?listinc i school organization." The application of this principle o i ccntrol, the commissioner goes on t I say, "does not in any way affect th j principle of home rule. Needed Legislation With regard to needed legislation i remedying the present situation, h '? say* such changes as it may be cjeetne ? advisable to make in the present la^ relative to city school lulministratio ?; should merely make u inole clearly dc ; fined separation of school and muniei i pal affair?. i "It may well be provided," the Con ? missioner suggests, "that a separat j tux and a separate tax levy be mad ; upon the taxable property within a cit school district to raise such portion c the cost of the support of the publi ' schools as is not contributed by th ' state, and is, therefore, a charge upo . the district. The Board of Educatio ? representing the school interests of th ! city school district should determin the amount to be expended for scho? ! purposes and shopld be held reapons j hie for the proper expenditure therec ; to the people o? the city school distric ! subject to such checks for the prot?t : tion of such district as the law ma prescribe." Home Rule for Schools The Commissioner declares he v.iew with concern the possibility of a tran: ; ier of the functions or boards of edi ! cation as they exist tinder the preset law ?n respect to '.cache!*' salaries t unicipa! authorities. Such transfer.h argue?, will produce confusion and "r< I suit in the intermingling of school a' ' fairs with city affairs, no that tr. teachers must obtain recognition c i their just demands in the same mann? , and under the ?ame method* of proce? i ure as other city employees. Home rule for schools, financial indi pendencc on the part of the Board i Education, separate tax rolls and hi i lenis for educational purpose.", d rect responsibility of the Hoard of E< ucation, to :':i" people of the distric vhether the district be city, village ( other unit; adequate compensation t teachers and the best possible teach? training provision by the state? thes sums up the Commissioner, "are th ?Jungs for which al! interested in tit efficient maintenance and strengthenin of our publie r.ehools throughout t'r state should stand." 6.000 Rebels in Mexico Half Are Reported Inarmed o Have I Wit"* Weapons MEXICO CITY, Jan. 11.?There ai now 6,000 rebels in Mexico, accordin to an estimate by (?enera! Francise L. Urquizo, Chief of Staff. At lea; half of these are declared to be eithi unarmed or equipped with ?seles weapons. Among 'he rebel leaders mentionc in the summary are Villa, in Chihuahu and Coahuila; Feli: I'ia: . Pedro Ciaba; Panuncio Martinez, Higinio Aguilaf an Pedro Calan, in Vera Cru;.: Abi Salazar, Guardo Maga?a, Soto y dar. and Manuel Palafox, in Morelos; Mai tie!, l'alaer., Magdaleno Codillo pi\? h brother, Luis Caballero and Eugcni Lcpez, ii* Tamaulipas; Felix Pa?uelo in AguascalietHos; Pedio Zamora, i Colima; Suillermo Mcixucriro, i Oaxaca: Federico Cordova Cirilo Ar? i as, in Puebla, and Jesu? II. Salgado, i Guerrero. ?talian Hail Tie-Fp Slackens; Marchioness lo Clean Car ROME, Jan. 26. The tie-up in tli railroad services is ameliorating, e: cepl in Genoa and Turin, which ai the centers of ;h<* strike move men A number of noblemen are acting ? engine drivers, while, the Marchionei Gutocioli is organizing a forte of won ei to clean out the passenger cars. Deputy Abbo, Socialist member ( Parliament for Genoa, appealed to tr authorities for the use of -, motor ci in which to retur to (?eoa fro Pome. A motor car not being avai able, he was compelled to use a bicycl ! . S. Soldier in Germany Seel. * Trace of ?Mother Her Private Glenn B. Bernent, one nf t.| f*-*- remaining American soldirr- n German soil, >? seeking hi; inothe who is believed to be living in Ne York. In a letter to The Tribune. Peinen ;-. member of Company P. 1st Engineer ,:-k* that an effort be made to find h mother, whom he lias not seen sini leaving their former home, in Spart Miss., several year* ago. Bernent sa; that h's mother may be using her fo mer rann- of Hyde. Salvador Joins Hague Court ; \\ SALVADOR. Jan. 26. The ff0 prnnient of Salvador, on the invit?t? of the secretariat of th? Permanent I ternational Court of Arbitration at Tl Hague, has named its represpiitativ in the court. Ihr appointees are I J.i.iii Francisco Paredes, Dr Manu Delgado, Dr. Manuel Castro Pamir :, i d Dr. Alonso Reyes Guerra. * Ca toilette I** in Hospital MADISON, Wis., Jan. 24.- As a r suit of an infection du? to hin teet Senator R. M. l.a Follette is in a ho pital at Rochester, Minn. His coni tion is said not to be eritieal and he expected to retuin to his home ; latter part of the week. ifemioDAMC ?- PLEASURE or and HEALTH* j DANCE PALACE TERRACE GARDEN I ?Stfi Street, near Lexington Avenue \ Tonight, January 27th MONS. MAURICE of Maurice & Walton will present a solid silver cup ( ,'? feet high ) to tlie i'otipl?> dancing the best eccentric FOX TROT AND WALTZ Contest to be Judged by Mon?. Maurice Dancing Evening? 7 to 12?Saturdays, Sundays and Holidays 2 to 1 2 LOVELUS .637 MAdisonavE fo?.59*ft, j -Phataa' <?84?P/e*ax\ CJ AIM i.BM *MJ*VS wlib lf"?1?Ual It* ? trnetlon for 19c, 9 LESSONS, $5 LESSONS***?aV^*&*75* fuda?ra S?aai far ttekmnl PRIVAI B i,i?*-so I? M . 10 A M to ?ppolrtuuent. Margaret Crawford xtlON l>* l>.*iNSK H? West ftlth .Sires* .?t? I.f."*crn half hours J20 I KAKN rO 1>W< K MA\->nEU) nw. i\?. nti ruo 175 Wrie '3rd Bryani 4T77 Bsl i Modern i-iajc* dunr? taurht; strictly pri "??t? raaaonabl?; not a public danct ha?!; nu.r::e Uma devoted fj tf?i-hlr.s OUAMNTtt TO T? *CM ANTONE *???*' WALKS NOW TO DANCf. FREE *D*OSK>* ANO KAT CMiaut* sunata DANCiN? aoc* lau Band Played with Pep ?Y TOW Usn Ihm ft? as <*ua urftm WILSONS N.W.U.46tfaSl&Broadwi7 ?-*** fix*???-* rtACHcn OKO W WAI.LArfS Classes (or I'sneltn Rrnton lUil. I. Hi tr-d B wst, *ih? Wallac??," 4?i w. if,a si. :?!*>.* Columns will appear everv .*?unja> Tuesday a.-. ? Thjrsaay. Wage Increase For Cloak and Suit Workers e Governor''** Special Labo v Board Announces Raisi of 12 to 18 Per Cent fo 10,000 Employees Her? *; Public Expected to Pa; i* {c Employers* Attorney Say a Agreement to Absorb Ad * vanee is Mere 'Persiflage By decision of the nppei.il labo hoard, appointed by Governor Alfre< E. Smith to settle the controversy i; the cloak anii suit industry, the 40,00 workers in the trade yesterday wer granted increases ranging from !'J t> IS per cent. They had asked l'or a 3 per cent advance. The board's findings were made pub lie by the Governor ?it the headquar ters of the State Industrial Commis sion, 'J.'?O Fifth Avenue. In the pr?s once of representatives of both em ployers anil employees, he said the in , crease was granted with the under standing that manufacturers and work ers would cooperate to enable the in ! dustry to absorb it and avoid passinj i it on to the public. There were indication?, however that the public would be made to pay While counsel for the manufacturen ?stated officially that the employers would abide by the injunctions of th< board, he later told reporter* that the "understanding was all persiflage anc that the increase certainly would be passed on to the consume:*." New Scale Is Retroactive The new scale of wages is retroactive to .T&r.uary 5 and ;>s to continue 1'ot three years. The weel?y increase* granted" are as follows: Cloak and dress cutlers, $5; skirt cutters, ?5; sample makers. $4; jacket, coat reefer and dress operators. $*>: skirt opera? tors, $6; piece tailors, $5; reefer, jacket and coat finishers, $6.50; reefer, jacket and coat, finishers' helpers, $4: jacket, coat reefer and dress upper and under pressers. $5.50; skirt upper presser?, ?.~>.50; skirt under pressers, $3; skirt basters, $3; skirt finishers, $2.50; drapers. $3.50; begraders on skirts. $4; t. rl begraders. $3.50; clonk bushelers, S3; bushel men who do pinning, mark? ing and pe?era! work on garments, $4; hi ttonhol? makers. 20 cent? a hundred buttonholes. The minimum wages of the worker.?, as fixed by the protocol of last June. out of which the controversy grew, ran ' ?'.?or.*, $18 a week for skirt, finishers to $44 for jack"!, copt reefer and Jiess operators. The acuial v.'.pc;;, however, ??pre far above '.he minimum, differing irith the productive ability of the in? dividual. Th board disapproved ,,i. OF irike- or general or partial stoppages ,,, work such as the manufacturer complained of on January ". when they *H'? h rvisi- in the industry wa? im? minent because of wholesale stoppages violation of the June agreement. Tin b.:ard airo was oppo-ed to any form of lockout by the manufacturer. SecH? to Protect Public The (iovernor wa?. **mpoatie in his insistence that the hoard's findings ; should be particularly binding in re? spect to those features where "-0 con? suming public is affected. H' sug? gested that the increases be -absorbed by the industry i1' increased produc ? i'oi "ii the par! ??< the ?.."'?? _ and adoption of more careful methods to i.duce overhead charges on '?? the manu I'artun r. Meyi*?- London, counsel for I fxr., appeared pleased with t.hi y .) thanked the fiove.rnor in par! deci sion their be William KIpiii, attorney ''^r 'he i :..;.'?.. ,-'.n and Skirt Manufacturers' Association, declared, however, that the increase would mean a preat loss in the employer, that the cost of pro dort ion liad increased 100 per cent [within t^*e last year and that the 1 workers had b'*c:i "soldiering" on the jo'o. producing only half as much as (hey did in the previous year. "The 'understanding' the Governor refers to in the report." ho said to re? porters, "is mere persiflage. 1; u?ra"s nothing to us. He have pointed out before that we are now working on a minimum basis, and that our books are i pen for inspection on this point at any ' time. The boo*- will certainly be passed on to tin* publie oi thr ill P' Tullir?' Inspection Provided lor In this connection Mrs. B. L. Mosko witz, secretary of the special labor board, pointed to a recommendation in ?he report providing for a continuous investigation of wages,and conditions in the industry by state and Federal wage and labor agencies, Tbpse. ??he said, "'il iiiak" a report to the (.iov? ernor of conditions in tbe 'rade from time to time, and anj attempt to "pass th** buck to the publie" will be speedily acte?! upoi , Both sides, she said, had agreed to abide by the decision.-, of the board, and the Governor undoubtedly would see to it that they -vent carried out, rii? report ivas ?igned by Fdward V. Boyle, chairman nf the State Industrial i ommission; Charle.* VT. Berry, Adju ?ant. Genera) of New York State; Hugh Frayne, general organizer, American Federation of Labor; I. Feinberg, chair man of the joint hoard of the t ioak 'Maker-' L'nion; William D. Baldwin, chairman of the Otis Flevator Com pany. and Saul Sing? r, of the executive board of the Cloak, Suit and Skirt Manufacturers' A social i o fe? Si I1 I ANNUM STOCK-TAKING ;* M ; <5fe?Kpt SHOL'l D Bl PLEASED lO MAVI VOl INSPECT THEIR fANUARI \\D : F.BRUARY REDUCTIONS ON PLATES. GLASSWARE, DINNER SETS, FANCY GOODS. ETC., DUR1NC STOCK-TAKING. REDUCTIONS ARE FROM TEN TO FIFTY PER CENT. "TH AVE al 30TH NEW YORK ST. Vm.w?????im?mmm????mmmmD$ Federal Income Tax Questions Answered for The Tribune by Morris F. Frey, assistant 2 treasurer Guaranty Trust Company Q ? J. L. /'.. / own stock in o corpora turn which, previous to 1917, had passed dir iaends on the preferred stock <?r nevera Hear*. They owed me about 20 per cent ?< parsed dividends and last w?r ff"?'" '*?,.?-" additional <kr(j of stock. par valve J100 ' vharc. In place of the- passed dividend* tha are noir paying regular dividends on thi mil anwunt nj stock. lh the $1.01)0 represented by the ten ad ditional slaters tent (o ntr to be. con-iideret an income '.' A.--Section 201-A of the "Revenue Act o 1 r>l S provides that, u stock dividend is to b< considered Income to ttie ?mount of the cum ir.iTB or profita distributed and that In dis tribution shall be deemed to have been mRdi I irom earnings or profits unless si! earniniit nnd prollts have first l.een distributed. 'I lit law provides further that any distributor made in the year 1915 or any year there : t'tcr shall be deemed to have been mad< from earnings or profita accumulated ?dnc< February .'X. l'M?. or in the case of a per ??i nal .service corporation from the most re? cently accumulated earnings or profits. Anj ? amines or profils accumulated prior tr March i, 19J3, may be distributed in Rtocl. i ividends or otherwise exempl from tax aftm the earnini-i* anil profits accumulated sine? 1 ebruary -S, 1913. have b?-en distributed. Stock dividends arc taxable ut tie* rat? applicable to the taxable year in which they are received. I be one exception to this rule i-i that ill -lock dividend? declared and en? tered on the books of a corporation between January 1, 1918, and November l. 1?1S. and received by r taxpayer after November 1. niS, but prior to March 27, L919, and i^ stock dividend* received by a taxpayer be tween January 1, 1918, und November 1. 1918, are deemed to have been paid from the most recentlj accumulated earning* of the corporation, and are taxed ai the rat* applicable to the years in which earnings distributed were accumulated by the corpo? ration. claim they ol find th* S> the same Q.- IV. A. (1) Is tin: upl.ee p of a pri vate howe occupied by owner deductible'.' (2) .Ify hoy t'.< eel/supporting, although only seventeen years old. Will I have to add his income to mine and then .'/i/'an.f of $200? (."!) Are thi Federal tn* law York State Income '?'is law loth questions". i 1 i No. i.'Ji An individual under twenty-one years of age if required to render a return of In? come if he ha? a net income of hi* own of > 1,000 or over for the taxable year. If. however, a minor i?. dependent upon his pa? rent, who appropriates or maj appropriate his earning?, such earnings are income of the parent and not of the minor for tho "Favorite Son Ganie" Repudiated by Sproul Pennsylvania Governor Throws Wet Klanket on Mention of r?mv-*elf for President WASHINGTON', Jan. 26.- -Governor R'illiam C. Sproul. of Pennsylvania, speaking here to-night at a dinner given in his honor by Representative Kendall, of Pennsylvania, declared that - while the mention of his name in con? nection with the Republican Presi? dential nomination was "very gratify? ing," the "favorite ron game" didn't .appeal to him. as he had "seen too many of them." Referring to the movement to pre? sent, his name to the Republican con? vent on as a Presidential candidate, the Pennsylvania Governor said: "1 wouldn't for any con-?deration in the world have the people of Pennsyl vania think that I was endeavoring to capitalize the performance of my duty to them for the gratification of further political ambitions. 1' would impair my usefulness at homo in trying to work out son*,* (if our own problems and there is much yet to do. So. in 1 gratitude, but with firmness, I shall - continue in my prosent cours" and go to Chicago with our representatives to try to make myself useful to Pennsyl , vania and to the Republican party." League ?** Missouri issue Senator Johnson to Open Fight on < !ovenant To-day CAMERON. Mo. jHn :'.?'. Senator Hirnn* Johnson, of California, to mor? row at Excelsior Spring? will d.-;:-cr the first of ;i series of live addresses against the lcBguo of nations that will marl* the campaign of .lohn K. Fro.*". of Plattsburg, Republican nominee, tc succeed Joshua Alexander, now Secre? tary of Commerce, as Representative m ?'.ingress from the :>d Missouri di* trict. Prior to the special election, Feb? ruary 11, nationally known Democrats also will campaign for Captain J. !.. Mill igan, peak ing i n ?n\ oi of the league, which has boon made one ot i he i'ii ief ibsue.s. Prague (?pL-, American Gold Fi\r Chest* \* ?th 80 millions in Spr?ii* Delivered, 1? Report PRAGUE. Jan. 26. Five chests of American gold specie are reported to have arrived here. The specie is valued at ?ttm.000,000 crowns ; sso.non.non i. Peddler With Into Tire Shot Twice by Patrolman Joseph ronnenio, a peddler, was shot twice by Patrolman John N'ulty, of the Mercer Street Police Station early this morning and taken to St. Vin ce nt's Hospital in a cril ioal cond ition. I'he patrolman *nid he encountered Tonnenio a I Spring u i d Lafayet te ?treol shortly after midnight carry? ing an automobile lire and that Tor. nei io, upon hi g ij iei t ioi od, ' ick him with the tire. Court Blocks Saleni Kleetion On Licensing of Motor Buses .. BOSTON. Jan. "M. The city of wii* enjoined from holding a lection calli ] for to morrow t o '? on the question of granting ice ? * to motor busses, in a decision by Judge t rosby of the Supreme (."ourt ???day. The cour* ruled 'ha; the action of the ?? council in revoking the jitney icen *>. * v as not ' mea u re" v, ithin the -cone of th? referendum provision? of the -tatutes of 1915, an<| for this reason an election to pass on its action cculil not legally be re?d. tt, Quinine Tablets" Wf ? purpose of th? tax. In the absence of proo to the contrary, the parent will be Mur?d not to have emancipated Ms minor child and ' must Include In his return any eaihlnits oi 1 ! tbe ntioor. ' (3) Yes Q. I!. Kessler: I hegan business an A?, gust 1. 1919 and wish to establish my books ?.?upon ,i tiiical year lash ending August 1, ' 1920. Must I fil? a return on March 15, ' 1920 'or the five months during which I aid f business in li'19, or may I wait and pie ? I ! return ?or the entire, year some tune suose - ! <7??e?tt in August I, 1920 7 -; // / may do tlis latter must 1 secure per ? mission from th- collector to do uO . Or <s i intrre notification of my intention sufficient l '' \ ? A Uxpav. r bavin?- au existing ac i counting period, which is a fiscal year with - in lb ? meaning of the statute, is reauned to ? r'-nder his return of net income on the same ' ; I asis You should fil<* your return on the ?fifteenth ,iav of t5,e ,,,il''1 mtmtn foh*>vvm'* - ' the close of your fiscal year. Hence, your - firnt. return will be due on October L5, 1920, ) ' It is unnecessary for you to call tbe at : : ?.?nil?n of the F?deral authoritioH to the fact ? that you will render your return on this i ; basis. \ Q. Sophie !.. A man made out his report ? or' income of hin property on the. valuation ? ? mark on the tax receipt and the following : v?ir he gave (.way one parcel to his ?on. ' and during the year the valuation did not : -aiee or lower. Yet. if thie party sold this [property he could have realited a profit of i 5LOO0. Does he make a report of this gain or is there no income incurred in th* first transaction! \alnaiion on books is at full valuation in Brooklyn, X. Y. Also, doe" a non-resident hare to file a report for income under $2,t)00 ij he v< married und receives a union/ oj $1,800 from Sew York i'ity corporation nhile working in Kew York* A. Under the Federal law no gain or loss ; arises in connection with the transfer ol 1 property by ?rift; Where property Is so ac I quired the amount of gain or loss derived j from a subse?iuent ?ale. ?h the difference be i ttveen the ?oiling price of the property and ] ii? fair market value at the time received I by the donee, or it?- ?Hir market value as , of Ma,rcb t. 1913. ii acquired prior to "that dale. Undei 'he state law, however, the Comp : oiler has ruled that, in the case of gifts Hie donor derives gain or less measured by the difference between the fair mnrl-.c! value of the property at the time it. iw dis? posed of and iai it? fair market price or . value n.< of January 1, 1919, if acquired ! prior thereto, or ih) if acquired on or after thnt date, its cost or its approved Inventory ?' value. \sqiiitli Begins Fight For Seat in Commons 1 nionists Divided as to Wisdom of Kniming a Candidate Against Former Premier LONDON', Jan. '_'*). Former Premier Herbert II. Asquith is expected to ar? rive to-day at Paisley, where he is a. candidate for Parliament at the by election to be hold in that constituency, the campaign for the seat opening to? day, to end with the polling three week? h e nee. Opinion is clearly divided as to the wisdom of running a Unionist against Mr. Asquith, and there are also signs oi a split in the democratic section. J. M. Biggar, the Labor candidate, ap? parently does not hold strong enough i**? ? to suit the extremists among the Paisley Socialists, who are riireat ?ning to bring out another man. The candidate named by the local branch of '.he Unionist ? al Paisley J. A. Mac k<*a'i unsuccessfully contested the constituency in 1906. "The fnily Telegraph, ' which has consistently supported the coalition ! government, and generally in pre-war i days advocated Unionist principles. i frankly expresses regret that local Unionists should oppose Mr. Asquith, declaring that all men of any judgment recognize him as a parliamentarian of Hie first rank and the leader of a con Mderable party with definite and dis tincl opinions on most questions. Busses Crash in Brooklyn Ii became known yesterday that ac eidonts occurred Sunday and yesterday at Grecnpoint and Manhattan avenues on the municipal bus In;.* in Gren point. in each of which one person was injured. The police refused to give oui ci*, of the details, and the name of the man injured in Sunday's accident could not be '.earned. As a re^ul1 of the accident yesterday, Samuel Clover, forty-one, of 151 Mc Kibbhi Street, was taken to Green poii ; Hospital, suffering from possible internal injurie; and possibe fracture of the skull. Foch, Jofl're ami Pctain Will Hi-ad War Council r.ARIS. Jan. '? . Marshals Foch, ? I 'iTrt and P?tuin and Major (.eneral .!.::'t, chief of staff, mak1* up the n?w I reneh supreme war council, accord L '" announcement. Nine gencralf ill be chosen later to act on ?ho coun ? I, which will be under the presitlency of the Minister of War. Marshal F'?iaiti will be vice president and com? mander in chief of French armies ' i me of war. Jo Daniels to Speak Here ephus Daniels, Secretary of the Navy, will .-peak Sundaj evening at a dinner at Hie Hotel Pennsylvania in lie interest of the $10,000.000" Palestine Restoration Fund campaign of the ?".'.onisl Organ /at on of America. "The Scattered Nation to Become a United Nation in the World Settlement" will 1 ? ht- subject. Newton !'. Raker, Sec i 'tary >f War. i- expected to ?peak ? ? a - ; ai ?lar dinner the fol lowing Su n Labor Condemns Bolshevism PARIS, Jan. 26.?The Scandinavian Labor Congress lias adopted a resolu? tion condemning Bolshevism, which, .i introduced by Hjalmar Branting, the Swedish Socialist leader, according to a Copenhagen dispatch to the "Echo !??* Paris." Land Taxes Boosted in Rg> pt CAIRO, Jan. 26. Land taxes in lome districts of Egypt have been increased rom :' to 10 per cent, according to an ; ouncemeni. \!1 \\ hitestone Atten?! Fnneral of Polieeman, 82 \ r*. lallj the entire population of Whitestone, L. !.. attended the funeral yesterday of Denis Carl!, eighty years <-!d. who died las! week. Before the village was made par; of New York <:ty Mr. Curl! was the village police? man. At thai time Mr. Carrl wa< a constable of * I ?? tov n of 1 lushing, the attendant at the village police court, '.arrant officer, deput; sheriff of ijueen* i oui ty, ?anil r of the village 'ail and public h? ol bu Id ng a; d cour; crier of the United .*'a*e- Dis? trict Court. He '.vas also a member of the Whitestone Hook and Laddei Com? pany. HERR VON RIEDERMANN BERLIN, .Tan. 2?. The death is an? nounced at Lugano, Switzerland, of Herr von Riedermann, the chief or gai ;? er of the German-American Petroleum Corpora; :o: For a quick, comfortable shave |MWHAsfo-|oPL?fX^ A Real Rojor^ made Safe St i loniplele with three doable-edfed * ' blad?? In < a?*. All desert. Judge R. H. Smith. Who Beat Tammany After Rebuff. Dies ! ? City Court Magistrate, Long a Democrat, Won on An? other Ticket When "Tiger* Denied F? ?in Kenominatioii Richard H. Smith, judge of the City ? Court, who was reflected last fall in j spite of Tammany Hall's refusal to re ! \ nominate him, died yesterday aftot ?; noon at his home. 470 West 147th Street. He became ill on January 11 1 with what seemed a slight, cold, ar.d ? on Wednesday last pneumonia devel . oped. The funeral will bo held or, ! i Thursday at St. Luke's P. E. Church ' Convent Avenue and 145th Street, anc interment will be at St. Jam .s, Long Island. Richard Herbert Smith, son of Rich' ard Smith and member of the famil*, . from which Smithtown, Long Island takes its name, was born at St. James Long Island, on July 11, 1857, and wa: ' educated at Mtddlebury College, Ver mont, and Columbia University Lav School. He became a successful ia,w yer in this city, entered politics as at independent Democrat in associatioi with bis uncle, the late Mayor Wick ham, and under Messrs. Whitney am ' Laconibe served for ten years as Assist ant Corporation Counsel. In 1&01 h< was secretary of the Greater New Yorl Democracy, and in 1905 he was electei : to the Assembly. He was nominate* and elected a judge of the City Cour in 100'J, on the fusion ticket put for ward by the Republicans and anti Tammany Democrats, ranking as i Democrat. As his ten years' term of office, ap proached its close last year his recon was generally regarded as entitlin* him to renomination and reelection Tammany Hall, or its leader. Charle F. Murphy, however, refused to desig nate him, rejecting him along wit! Justice Newburger, of the Suprem Court. The Comrryttee of the Bar, rep resenting four important, local orgar.i zations of lawyers, thereupon placet ' him in nomination. Eventually he re ceived the designation of both parties but declined that of Tammany, electing to stand as the candidate of the Re publicans and anti-Tammany Demo crats, and as such he was elected. In the summer of 1912 Judge Smit! married Miss Beatrice Riddle, daugh ter of the late Nicholas Biddle, a wel known newspaper man. and a me m be of Une Philadelphia family of tha name. He always retained the famil; homestead at St. James, Long Islan?: where he was a neighbor of the lat Mayor Gaynor, but in addition main taiiicd a home in this city. He had n children. COUNT DESIDERIO PASOLINI ROME, Jar,. 26. Count Desideri Pasolini. Senator and historian, die last Wednesday. He was a member o a famous Bologna family, and a kins ?nan of Giuseppe Pastolini, who in 184 was a member, with Minghetti an Farini. of ?ardi?al Antonelli's "Lib eral'' Cabinet. RAYMOND B. SEARLE Raymond R. Searlc, twenty-sever former deputy surrogate of Micldlese County. N. J., died yesterday in Ne* i Brunswick. He was a son of the Ro\ J. Preston Searlc, president of the The ; oiogical Seminary of the Reforme 1 Church, at New Brunswick. Judge Pete F. Daly temporarily adjourned th county courts in memory of Mr. Searb The young man formerly was Demo I cratic clerk of the New Jersey Legisla turc. Ho was a graduate of Rutger College. MRS. GRACE VROOMW TAYLOR Mrs. Grace V'rooman Taylor, wife o the lie*.-. Foster W. Taylor, died o influenza at the Hudson Hospital. Mi Taylor :- a member of the New Hani) shire conference of the Methodic Episcopal i hurch, and director of sut vey.i in N'ew York for the Interchurc World Movement. Mrs. Taylor was student at Syracuse University wit her husband. GEORGE < \R1> POUGHKEEPS1E, dan. 136. Georg ? 'ard. sixty-six, a lawyer widely know in this par;, of the state, died here tr day after a long -.'Ine...-,. [fe was member of an old Dutchess Count family and had practiced law sine 1876. His *,vi<iow, who wa- Anna Fai lington, survives him. LOUIS M. BLUMSTEIN Louis M, Blumstein, founder owner of a department store, in Ha? lern and another in the Bronx, die Sunday at his home. 15""! West 141? Street. Mr. Blumstein ?? a* also tii o\ ner of Co* Mohawk Silk Fabric Con* pauy. Funeral serivces will be h??l to-day at 1 p. m., with interment s Bayside Cemetery. Mr. Blumstein widow and a brother, William, survi*, nil I. RALPI1 I. KOHN Ralph I. Kohn, twenty-nine, seer? tary to A. II. Wood. , the theatrical pr< ducer. died of pneumonia at midnigr Sunday. He became associated wit Mr. Wood* seventeen years ago, v. he the producer was starting his theatr cal career. He is survived by h - s wif a daughter, his father, a brother and sister. Funeral services will be he] this morning at his homo, 17 Foi Wa hington Avenue. EDWIN C. MILLER WAKEFIELD. Mass.. Jan. 26. Edwi C. Miller, oj, piano manufacturer, fo merly president of the Henry F. Mill? & Sons Piano Company, died -uddenl of apoplexy at his residence here t< day. lie bad been president of t! Boston Chamber of Commerce and < the Alumni Association of the Mas?: chusetts Instituto of Technology. I 189:i and 1894 he represented this tow .n the Legislature and later served * a member of the Republican S*ate (.'on m i t t e e. REV. E. I. LEVITT WASHINGTON, Jan. 26. The Re Edward I. Levitt, professor of coloni: history at Georgetown University a'i the oldest member or' the Jesuit ord? in the Maryland-New York provine died here tu-day from pneumonia. II was born in St. John, N. B., sevent; nine years ago, was president of Bo ton College (I891-'94) and was the ai thor of a nun.bor of historical works. OBITUARY NOTE** LOUIS ROSNER, senior member ol" Re :? t- - * Km,tier. .-and;, manufacturers, dii o? "sleeping nickneas" Sunday at bis l.oni at 163d Street and Southern R devard ? Bronx. He had been asleep :', r elghtei da};-. JOHN C WIARDA, fifty-nine. head the firm of .1. t\ Wiarda <t Co., manufa v..t;i;? chemists, died Sunday at .70 Ore, Street, Greenpoint. He was a member the Society of ? hemical Industry ami t 17th Ward Board of Trade. He was yachtsman and a former commodore of t Jamaica Hay Yacht Club. EDWARD LUPTON WHITE, Beventy-oi founder of the shoe manufact irlng conce of Brenan <t White, is dead at L63 Prompt Park West. Brooklyn. He wan in the sh business for forty-five years. Mr. Wh was a. member of the Elks the Lou? Clt the Society of Co.onial War? and the Man ?'art.-eis' -?hot and Leather Club. He *? a et?ran ol the 7th Rercimei N. G. N. "i MRS. ELEANOR MANNA HUDSON' s> :nty-two wife of William i. Hudson, the Anchor Steamship Line. ,!,<>'l yesterd at U'S Prospect Park \V.*?t. Brooklyn VICTOR WILLIAM PFLAUMER. thlrt six, a builder and ,-ontractor of Flatbu ?;?ed Saturday of pneumonia HI? father Otto Thomas Pflaumer. a lithographic art i<t. diexl a month ago. MRS. RACHEL A. ELLIOTT, sixty-five widow of Frederick Elliott, former superln codent ot the William Cabbie Wire Manu i'acturing Company. Is dead at the home o her ?.on, Frederick A. Elliott, at Richmom Hill. L. I. JOHN S. CARR. seventy-seven, s voterai of tbe 107th Regiment, which ?at) recruit*? in Loon* I.dand and fought in the Ci-i War. ?lioJ early yesterday morning in Hunt iligton. L. I, He wan president of the 127H lieg i ment Association, and altso wa?. a mem l.er of J. C. Walters Post. ?;. A. It THKODORE HOLLENBACH, eighly-fout it bo fought in the Civil War with th* gt) New York Volunteer Infantry, died Sunda: at 776 East Thirty-second Street, Brooklyn Mr. Hollenbach fought in the first and se, end battle? of Bull Run and at Gettysburg. EDWARD A. MACLEAN, seventy-two, fo many years head of the tax department o the Western Union Telegraph Company died at 204 Broadhurst Avenue. He wat, ? graduarte of the Ohio Wesleyan Uoiversit; and a Free Mason. HAROLD ERSKINE, manager of th. Globe Furniture Company, died yesterday ii New Brunswick. N. J. He leaves a wif. and two children. BIRTHS I'HRLANT Mary Jewel!, on January .4 i S-.ZO a. m., daughter of Mr. and Mrs John C. Uhrlant. Mountain Lake?. N. .1 MARRIAGES THURBER ? CHEESMAN ? Mrs. Hobar Cheesman. 520 Wet 124th st., New \ori City, announce? the marriage of bei daughter. Dorothy Howland Che?sman. t< James Kent Thurber, of New York City on Januar-- 20. 1920. DEATHS BACK Carrie, on January 25. THF FU NERAL CHURCH (Frank E. Campbell" B'way, o6th st.. January 28, 3 p. m. BATES?Sunday, January '.'". 1920, AJic? Grandin, suddenly, of pneumonia, at Pa?r. d?na. Calif., youngest daughter of the 1st. Samuel R. and Hannah M. Hate? aro ?ister of Mrs. John H. MeFadden anc Fanni? E. Bates. Funeral notice late Cincinnati papers please copj. BIGELOW?Charlotte, widow of \ P. Bige low. on January 28. 3920. a*, the residenc of her sister, Mrs. C. I?'. SturtevanL 1 Warren Square. Boston Mass. Notice i : funeral hereafter. BIBTWI9TLE?Bella, on January .... IT',' ag<*d Tlj. n*. Tompkinsviile. Staten Island Funeral private. BLESSING?On Friday. January 23, 1921"'. Annette Blessing mee Warsop'i. wife of the late George A. Blesiitig and mother ot Annette Van Baren. Funeral services Tuesday. January 27. at 10 a. m.. at the chapel of Jacob Herrlich's Sons. 332 Ea?* "-'ifli -t. Interment Tuesday afternoon at Pliilade?phia. Pa. BLliMSTETN?On Sunday. January 25. in hi? 56th year, Louis M. Blumstein, be loved husband of Fanni? S.. brother of William. Funeral ser*,-ice? at his late re.ii i'.r.r.ce. 45.5 West 141st st., Tuesday, Jan? uary 27. at 1 y. m. Please omit, flowers. ? BREARTON At his residence. ;;17 South 7th av., Mount Vernon, N. Y.. January 25, Edward J Bresrton. Notice of fu neral later BREIB*i Regna. on Januarv 26. Services THF FUNERAL CHURCH ?Frank F.. Campbell), B'way, yor.ti .?t.. January 29, 10 ?.. m. BUCK.HOUT On January 25, 1920. Arthur I... beloved hur.band of Katherine C. Col vin and son of John D. and the late Harriet Weeks Buckhout, Funeral serv? ie?? at bis late residence, 256 Loring ?%.. Pelham Heights, Tuesday, a* 2 o'clock. CARR On January 24. Benjamin J. Fu? neral -?f. i^cs at residerc? of his cor '.'''* Shakespeare a--., Highbridge, Bronx. ? ; ruesdsy evening, S o'clock. CATE?On Friday. January 23. 1920. of pneumonia, in Wilkes Barre. Pa., Lester T... son of Stephen and Elis? E. Ca'e Fu? neral service, nt the residen,-,* of his mother, in Middlebush, N. .T.. on Wednes? day morning, January 28. at 11 :30 o'clock. Automobiles will meet the train arrivintr in New Brunswick from N?w York at 11"1 :'.'7 a. in. CHERBt LIEZ Antoinette. Janua y 1920. Funeral services Wednesday. Janu? ary 28, :.' p. m., St. Peter's Church, 20th st. and 9th av. C?RRELE On Saturday. January 21. at his residence, ?I su Lexington a. Frederic Corrcll. in his 74th yea-. Funeral B?yv. ices will he held at the Church of tbe Beloved Disciple, 89th st.. ,*a-.t of Mad ? m av.. on Wednesday, January 28, at I a. m. Interment at Woodlawn. COOPER On Sunday, January ' .. Daisv M . Bride, wif? of Kent Cooper. 1177 East |?th st., Brooklyn. Funeral private Burial . Indianapolis. DA% JS Geori*-'- A. Bienbausen, of pneumo nia. on Saturday, Januarj '?. 1920 hi tin ?esidenrn of hi: so,, George A Davis ,' Sherwood av., Sherwood ParF Vonker?. V Y. Funeral servi,-?-? Tuesday, January 27. at 2 v. m. Interment a' Woodlawn DILLAB At Norwalk, Conn., on Januarv 26, l!'20, in his 68th year Henrj be!,, <? . husband of A. Beverl.\ Dillss and for over thre.? years a faithful and respected m-mber of the household in :i.,- fatni the ?ate James W. McLane, M. D Fu? neral on Thursday at 2 :3? p. m., at New Canaan, Conn. DOWNING On Sunday. January 25 1920, Annie. belo\?d wife of ?ieory?- Downing Funeral services a* her late home 1049 East 17th st., Brooklyn, January 2S, ;' * n. in. Intermenl Greenwood. 1>T BIL1ER Marie Zemer. beloved wife of William, suddenly, January ! mieral services Tuesday, 10:30 a m.. Myr' fu neral establishment, 228 Lenox av. PI RAM) O:, Januar-' '-'t. 192e. (S years George Durand hele ed husband of Lucy "i?" Joubert) and father of Martha, Luc ami Eudhony. Funeral from hi.? Iat>* rcsi dence-, 86 Plank rd . North Bergen. N. ,1 lntera?*nt Tuesdnv a? Weehawken Cerne fry. ESPAILLAT?Rosario, on January 26. Lying in date Et THF. FUNERAL CHURCH 'Ir?n!-. E. Campbell), B'way, "-?nth ,t FEARING -Suddenly, on Saturday. January 24. at his rf-*i'ler<*c. 998 5th :iv , George li Fearing, in the 81st year of his ate. I-.. neral ?er-ice.? at Grace Church on Pue ri: January 27, at 10:30 a. m. FINE Helen i nee Fashmani. bride of l^niis F. 1 ine, Sunday, Januar:, 25, pneun ..-. Funeral Tuesday, January '.'7. I1: V, ??? CALVIN -On January 25. at her re ide - Ka-* 130th ?t.. Elizabeth Eustace. widow of the Hon. John Gal-.::,. Solemi high requiem mass at All Saint?' Church Madison ave. .inn 129th ' , Wednesday, 10 a. m. Automobile cortege. Please "mit flower*. HER/.O?. Herman, in his 36th year, bo loved son of the late Michael and CaroHne He-nog. Notice o1- funeral hereafter HICKS?Suddenly, on January 25, 1930. at the residenc?! of her cousin, Mrs. Victor Bucci, of ?7 Van Reypen st., Jersey City. Mrs. France? Murdock Hicks Funeral Tuesday at 2 :30 p. n.. IRELAND Entered into re-t. on Januarj 25, in tiie 100th year of her age. Anna ."-.. widow of Robert Ireland and daughter f the latf David R. and Mary K. Carpente . *<t'. ices at the residence of Charles E Rice. 29 William st . Ossining, N. V ?? :30 p. m , Tuesday. Autos ? '1: waiting <,n th,* arrival of train leaving Grand Centra! at 1:10. RWJN U:i Monday, Januar Anna Mary, ?if? of the !at<" William Hatten Irwin. Funeral services at her late residence, Greenbush Heights. Rpii ^elaer. >.'. Y . on Thursday afternoon ar 2 :30 o'clock. ACOB8EN?On .Sunday. January his 66th year, Nathan Jaeobsan, helo ed husband of Rose 'nee Ulmart, father of Hortense and Henry. Funeral -er. OPPORTUNITY The best opportunity |n the world means nothlna to you unless you ai" prepared to grasp it. Invest now In Guaranteed Hrst Mort?jagc Ccrtllt. cates, and be read> when the opportunity comes These certificates are es? pecially suited lor regu? lar savings and yield an excellent Income. Vo lor* in :- ,,.,? ,? Mir , Wi- -r.unrit.ntee u.ere ?rxi.T ^^ (T LAWYERS MORTGAGE CO. Ill< HARD M. Ill RD, Vre.,.,j,, Capital and Surplus S9.000 ooo ?? Libert: .-? .. , .,. DEATH' Sam Rotl i I ?-? . a . . a. m. JOHNSON pita!. Ne-., ! . . ? iy.Jar.ui Ai nie W John fe of 1 Wilfred Johl ? aare F neral er - , Westfte :. K J Janua ?.. , ; l t copy. HENNI A. M ine K? ? '. County. Ireli re idence ? .- . Pe ,- a a- ? :3 - m Ai torn. LaAbERI Oi '., ., I. Ciar? I .. ' ar?lai . ' . ' , rn.,-1)- ?....,. from he ??? .. the- ? , -, ofte * term? LANG lohann* ,? tW?, '? ? '? I - - LUNSTED1 0 v . , irYiiliai ? ? ? eni - Central B i ,.?- i>sr?, N. J . on I leeda: Is , ^ - ?;' ta. ? MA?.?.S ... ' NERAL CHURI M I B'way. 66th st., Janu M'FADDEN \* Ru uary : . 1920 Cora . -, -, of Silas M. MeFadden. I'inera ser -?? from her late reside . ?? ', .?>??:;?_ afl -i*i , ? at Indiana. Pa. Pittsburgh anj w papen please co] MORRIS -: .?-.;. >.-? ..v i * Wetm - - ? John J. a Char ott - ' ' ir se??? ?ce i--, i- ate esda lai .? ? ? i NEUMANN Jai larj at the -.* ?' her daughter Mr-. Hernai .? 0 ange, N ' "1 r rayson cidow of L. II aai - i uneral pri' ate. ? .'SHORN Martl a W on ?unda: . Januan . '. :?? i lut ?',,?.:* i ong : - and after . ?ho ' ?? ness. PASF1ELD- On Saturday ianua ; |S?fl Elsif \ be o cd -V .??:?-? of Char ?- .' and Elizabeth ? Pasfleld !' neral -? i :es at the f.-.mi.' res lence - Madisot st.. Tuesday J? ? ar* al * : ??? ' ea t omi' flow?? PRATT At '.ona, N ' la uar '? Waiter r;.. .on Delis n-j in his 'ti ? ?*??? - - ? it St Mo; siu6' ? ' hu -ch. S*. To? ,;??.. a' '' .? ? ? ?* ; - ?'? "? tiuiem v ? be held soul. Intermei * ' Brook 1: n. N*. Y REIN ANN Mbert beloved Ro?. father of Sol : : rother ? ? Hiere?? Horwil . and 1 ep * Reinal i We?i 118th . ' I uneral ru? la; . p RHODES ' eanor Rose Rl ode* ? ' i ':'?. i .en.-. Ix .'o ed la ill te ' Sidney and : i R ROSENER ? ' |?, . i | 5i,a, i \n EhrinK father R-? '?'??' ?? and lohanna Roset ?? |..i WeirAeid . 1 Ianua ... at the rei *'..? md Weir ? e . ? ?,-? ROSNKK Offic? rs and - - ' ' Mu lal M- ? -. I, ? membei ! ?? ? B ?uni Apartm. JOSH1 \ K ?.N '? Hu' : P et 1 lu*: *, RAIN ROSEVTHAI On .1 West I ' ' ;: {ham! SEARLE O Rutgers . . i: and - . tai R late I ,m. Semina N -I . .Vedi ? - * . ? - at -"on '? -I H?. OTT (> Alber? Scott :.,.-; - id? ? ? ' Ender? " Ho ? < SMITH On '-* . . . ? Smil York ?? '? : e .: ? .-. and Coiv eut a* ly omit flow. ST JOHN On Si h' h. r i me I Pru ces, widow of John, Finiera Chapel ' Pa ' ... p. m. i-.l(iM?ARD \ ??':?? January th.* late V. -? : ia the fill ''*??""' .' ',. rgc ' in Januar* TEMPLETON On Sum ,:? el.dow oi '?'? ?-* ? nera ? me of he a*Ji ter. Mr-, i rao B. Hak? Brool yn n Tue * p. m Inte -ment : THURSTON V Yorl Su: Im. las iary ..>???? ? Mr rhurstoi .-.,--? H- ?'? ?? 1 .i ? ' fei ' ? Monte air N. J aft L'NDERM OOD Chai ? , . .- ... 'T; ? ,i .. * i ? -.. f ... i ? ? Janua ' ? , :. I WE1LL v. Isaa.- Emai ?? an \d' Ser\ ?c--* :'r"ni her lat. 100th rues. . b ?TARDA On di John i . hiubai Wiarda Fu?era hi* n" reaide? " ? Br< oklyn, ? ' ??- I ' p re !nt??n?- ti '' - "CAMPBELL SERVICE" IS \01 M>\ FINED TO NEW YORK CITY. i telephone call icill brins oui representative to you, tr lierer er you may be. tcith the least possible tle(n\. We bare personal representatives almost every*aere. Call "Columbus 8200"' Art} Hour. Day or \iglu FRANK E. CAMPBELL "THE FUNERAL CHURCH l',., (NON SECT??I?N| Broadway ato?* St 2.-}~i Str?*?r. At 8"'A*.e ^^^?r^^^SmSwa^SaWSwS?^SasSwa?B^Sw^Sa^Sa^SwWrn^ on ki Lucking?, Bender & Schutte. lac. riif.HiM.iu uimhikiiri, ..._ " ' IJja St R. Hariri rrain and t>. r*o,.or LNDBRTAKEBS?-Chapal ?Te Show Room?. ^^^^^^^^^^^^^^^^^^^^mnnm 111 Arnaterdam Avt. Tal. 39S Rl.tratdt. Lota of ?mal. ?ira for ?a ? Offlct. *?? ??at: ?:d 8t . k?.