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The herald. [microfilm reel] (Los Angeles [Calif.]) 1893-1900, December 14, 1894, Image 1

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Persistent link: https://chroniclingamerica.loc.gov/lccn/sn85042461/1894-12-14/ed-1/seq-1/

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•VOL. XLHL NO. 64.
ANY MALE
TO REMEMBER?
CHRISTMAS presentations shortly in order. Be in
at THB place. Sensible gifts, such as we sug
gest, are found in memory—a life. What do you
think of a silk Umbrella ? Handkerchiefs and Mufflers
are acceptable. Can you go an Overcoat ? Ours are
comfortable in price and feeling. For tbe boys nothing
transports them more than a nice Suit or Overcoat. We
give them a pencil box, if you'll do the rest.
Nearest the heart—UNDER WEAR.
MULLEN, BLUETT I CO.,
10! NORTH SPRING STREET.
201 -203-205-20T &c 209 W. FIRST ST.
AMUBKMKNTR.
MATINEE NEW BILL OF VAUDEVILLE ARTISTS.
SUNDAY THm
AT 2> NINn THE RESTTBINGTHATF,VF,RHAI'PENRO
They Will Positively Appear
A This Evening.
SANSON! SISTERS.
BKOTHKKS I.ACHARDE.
TONER AN I) KHoIIK.L.
k RUSBKLI, AMD RIDER.
V, WARD »ND MARTIN.
QUIQLKV BROTHERS..
MAY PKVBI.I.IOU.
I'.KO. HARRISON.
HAM'ORI) AND KICK.
WEEK OF I "nr BIG
SUNDAY, Haxtern HOLIDAY
DEO. 16111 I Importations ATTRACTIONS.
PRICES: 10, 20, 25 & 50 cents.
"T~ HE MUSICAL EVENT OF THE SEASON.
PIUTTI-KRAUSS CONCERT,
bartlitt'b MDsic haiu THIS (FRIDAY) AFTERNOON
103 North Spring Street. . 1 1110 \r " lun 'I" 1 1
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♦ Finest Assortment. of Southern California X
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♦ Brn*s or copper— V 1 I /U Tinted with II |U _
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4, enu.ningof ,]\ I M' 1 Worth uOc— .111 *
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X TMCDUPT D A DP A TTVTC* fa onr eheee l|o, iWo. 85c, X
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X MEYBERG BROTHERS. t
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Not a Dollar Need Be Paid Us For kSL sW |Mg
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DR. C. EDGAR SMITH & CO.
SPECIA LISTS ii^M
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v'WWf^
VARICOC_L«, HYDROCELE. PILES AND FISSURE, FISTULA, ULCERATIONS, etc.
etc., without the use of knife, arawlng blood or detention from business.
f\LL DISEASES OF WOMEN SKILLFULLY TREATED
CONSULTATION AND EXAMINATION FREE. Can refer interested parties to prominent
Angeles citizens who have oeen treated by them. Cure guaranteed.
656 8. MAIN ST., CUR. SEVENTH, LOB ANQISLEB. CAL,
THE PUENTE OIL CO
PRODUCERS OF I General Business
IND DEALERS IN fIRXIDTi o ' h< "^
BIKER BLOCK.
Tel. 196. PETROLEUM Wells at Puonte, CaL
This Company is prepared to sell and deliver crude petroleum in large or
irnall quantities either in tauk cars on line of railroads in Los nngelea or out
tide, or by tank wagon or drums ti any part of city We furnish crude petro cum
in Cableß'j Co_. Biictrlp R'y Co., Temple-3t R'y Co. and other large con-: paniea.
The Herald
LOS ANGELES, FRIDAY MORNING. DECEMBER 14, 1894-
BUFFETED BY BILLOWS.
Tillamook Lighthouse Badly
Battered.
Terrible Force of Sunday's
Hurricane.
Huge Boulders Tossed About by the
Angry Waves.
Billows a Hundred F-»« Ht E h—The
Light Tenders' Awful Experience.
Th* Ship India's Perilous
Voysgs,
By the Associated Press.
Astoria, Or., Deo. 13.—TW,« Utrhlhnnse
tender Columbine returned at 6 o'clock
thia evening from Tillamook rock, hav
ing left for that place at daylight thie
morning to investigate the reported
damage to the light from Sunday's hur
ricane. The sea was too rough to get
within speaking distance of the rock,
and it waa fonnd impossible to land any
one by means of the derrick and basket.
The Columbine went around the rock
aeveral times and could easily see that
considerable damage bad been done.
Tbe aharp top ef the smaller rock at the
south of the main rock on which tbe
lightbonae stands is gone, and varioua
other places show bnge boulders bave
been torn off by the force of the storm.
Chief Keeper Pesaonen signalled that
tbey were all well, and that be would
eend his report off in a bottle attached
to a buoy. This he did, and it waa soon
(licked up by the waiting steamer.
An Associated Press reporter was
shown the statement by Lieutenant
Bliah tbia evening, npon the arrival of
the Columbine, and from it contents is
learned tbe full horror of the awful
storm on the isolated rock and tbe
danger tbe men were subjected to.
Between 11 a. m. and 6 p m. on Sun
day last tbe worst hurricane ever expe
rienced on tbe coast raged aronnd the
ligbtbonee. Great mountains of water
rolled in from the southwest and, break
ing against tbe baee of the rock, would
run up its steep aide and speed their force
on the building, which trembled and
rocked as iB if ready to tumble into tbe
raging sea. By nuon the storm waa on
in all ita fury, and the eeaa rolled high
er and higher. A great craeh of glass
shortly after noon told ot tbe damage
caused by the waves, and fragments of
rocks that had been torn loose from the
main rock were hurled against the outer
glass that protects tbe Costly lenses.
An examination showed that the
panes were all broken, the lensea
ruined and tbe clock machinery tbat re
volves the light ao badly damaged as to
render it useless. The force of the wind
and waves nan be judged when it ia
known that the lights broken are 136
feet above high water. A monster rock,
weighing perhaps a ton, was hurled up
wards by the waves nearly a hundred
feet, and coming down crashed through
the roof of the hall and kitchen. The
range was ruined, and every movable
article in the kitchen waa waahed away.
At one time there wae aix feet of
water in the eiren room and four feet in
the living rooms. Time roome are 88
feet above high water. Nearly every
thing in tbe way of edibles, except the
canned gooda, waa ruined. Tbe cistern
pump was rendered nsele>, so much
salt water entered the tanks that tne
freeb water was made brackish, though
not unfit for uae.
Tbe report states that the men are all
well and bave plenty of canned goods to
last another week. Ordinary lanterns
are bung in the tower and will be used
until the damage can be repaired. The
Columbine will go down again tomorrow
and make an effort to reach the men
with supplies. There are four men on
the rock.
THE STORM AT SEA
Terrible Sj parlance of the Ship India.
Many Veasala Missing-.
San Francisco, Dec. 13. —The ship
India arrived in port today and relieved
many anxioas minds concerning her
safety. She was heavily loaded with
coal when she left Nanaimo, 10 days
ago, and when shipmasters who were
lucky enough to reach port told of the
awful gales that were blowing ont at
sea. there was some apprehension felt
for the India. She was sighted far off
the land early this morning and about
noon she was beaded ior the Golden
Gate in tow.
Great holes yawned in her bulwarks
and her rigging was tangled. Hopes,
sails and fittings lay about the decks in
a confused snarl, and tbe orew were
hardly able to make the tug's baweer
fast when ths ship was taken in tow.
Captain Merriman says he does not
know how they managed to weather tbe
storm, and bis presence in port today
be claimed was entirely dne to the heroic
work of the craw. For 11 days they
stood continuously at tbeir posts and
never flinched.
The Bbip was off Cape Blanco when
the gale first struck her. Tbat was on
December let, and the long battle com
menced. Sea after sea broke over her
as she rolled in the huge billows; seams
opened in her bnll and water spurted
into her bold in many places. The
pumps were worked by a donkey engine
and they served to keep tbe bold clear
for a day or two, but dnring a particu
larly heavy blow a wave that broke on
deck smashed in tbe doors of the engine
room and the fires under the boilers
were extinguished. From tbat on the
men v/ere compelled to work the pumps
to keep tbe ship from sinking. The
decks were occasionally waiet deep with
water, and tbe men were compelled to
lash themselves in place to keep from
being waßhed -overboard witb every roll
of the ebip.
For six days the ship weathered gale
after gale successfully, witb tbe excep
tion of losing a few sails, bnt on the
seventh tbe wind Beemed to have joised
forces with all tbe gales of tbe preceding
six days, determined on destroying the
ship. The seas, too, rose and washed
the ebip about more dangerously than
before. She rolled (rightfully, and Cap
taim Merriman aaid the old collier actu
ally dipped ber yarda in tbe aea. In
tbe blow, aail after aail was torn ont of
the holt ropea, and before new ones
could be bent sbe was in the trough of
tbe sea, thrown almost on ber beam
ends by the gale. Her cargo ahifted to
starboard, giving ber a heavy Hat. She
lay almoat on her aide, with the star
board under water and the eeaa rolling
over her.
The men were called from tbo pumps,
and, headed by the captain, every man
on board, with tbe exception of one at
the wheel, want below to trim cargo,
and for over 50 hours they stayed below,
and at last succeeded in righting tbe
ship. In the meantime the galley had
been waehed clean, and it was a day
after tbe ship was put on an even keel
that anything conld be cooked. Tbe
men were faint for want of food, but
tbey kept at tbeir work and the ship
arrived in port without further miabapa.
While the abip was in ber greatest
peril, tbe schooner General Banning,
bound from Gray'a harbor for thia port,
waa sighted and ahe wae aaked to etand
by until tbe danger waa paat, but ahe
had all ahe could do to take care of her
sell, and a few honra afterward ahe waa
out of eight.
Tbe laet three daya of the trip were
pleasant, but when ahe waa towed in
ahe had about four feet of water in her
hold.
The steamer Willamette came in from
the sound with a cargo of coal. Sbe
was nearly three days overdue, and ac
counts for the delay by tbe atorm. Off
Cape Blanco she waa hove to for 17
hours, and her captain reports thestorm
the most aevere of auy he haa experi
enced on tbe coast.
The steamer Walla Walla oame in
early thia morning from Puget sound
porta nearly a day behind time.
Great anxiety ia being felt for the
aafety of the steamer Moutserratt, which
was today three days overdue from Na
naimo. Captain Morriman eaya tbat if
ahe got in the aame gale as the Indio ebe
will never reach thia port, aa ahe waa
heavily loaded.
News of the arrival of tbe ships Stjorn
and Glen Luis at Portland is being im
patiently waited for by the local agents.
Both vessels left in advance of the
Scottish Dalee, which was towed into
Port Townaend yeaterday in a disabled
condition. It ia thought the otber ves
sels encountered tbe came gale, and aa
tbey weie in ballast it ia thought that
they have had a rough experience.
A Wreck-Sirewn Comnt.
Port Townsknd, Dec. 13. —A lumber
laden vessel ia believed to have been
wrecked.on the coast below Cape Flat
tery. Charles W'illoughby arrived from
the Ozette river today and reporta the
coast lor milea Btrewn witb Iresb lum
ber. A badly battered maiu hatch
drifted ashore and aiso a large amount
of heavy beam timber. Nothing could
ba learned relative to the identity of the
veeeel.
i \ 1.1 I 11 vi i.mii M.v,
Governor Markham Cummutii the Sen
tences of Several Convicts.
Sacramento, Dec. 13.—Governor Mark
bam today Bigued the papers commuting
the sentence of six convicts in Folaom
and pardoning one prisoner out of tbe
house oi correction.
Tbe sentence oi Simon Raton, who
was cent up for life in February, 1885,
for murder in the first degree, was com
muted to Iti years. Raton, while at
tempting to escape after shooting at and
missing a man, shot and killed James
Lansing, a popular hotel proprietor in
this city. That night a mob tried to
break into the jail and lynch him and
tbe governor ordered out the gatling
gun.
August Zimmerman, who was cent op
from Amador county for life for murder
in the first degree, will be a free man
on the 15th of next January. What led
to tbis action was an affidavit filed by
an attorney in this city, setting forth
that subsequent to tbe trial of Zimmer
man he hau defended the principal wit
ness against Zimmerman, and that he
told bim tbat his testimony in that
trial was perjured. The witness has
since died and the attorney made baete
to make known tbe facta.
Hayaßhi Konamahl, the Japanese who
wa« gent from San Francieco for life in
1887 for the murder of hie wife, bas bad
bia sentence commuted to 20 veers.
The sentence of T. Patterson, aent
from Los Angeles county in September,
18S8, for 50 years for rape, has been
changed to 10 yeara.
The sentence of William McDonald,
sent np from San Franoisoo in May,
1890, for eight years for giand larceny,
will expire on Jannary 1, 1895.
Ten yeara have been taken off the
eenlence of J. M. Warner, cent from
Santa Clara county in September, 1877,
for 40 yeara for rape.
Rine Woodward, serving a term in
the bonce ot correction at San Francis
co for forgery, hae been pardoned.
Newspaper Ulan Regaled,
Carson, Nev,, Dec. 13.—The Califor
nia Press association passed through tbe
city today on tbe way to Virginia. !\lab
orate preparations were made to enter
tain tbem here, but for some reaaon the
train did not atop. When the train
passed through here this evening on tbe
return trip wine and cigars were ten
dered the newspaper men.
Order your suit early. H. A. Gets is
crowded for fine tailoring at moderate
prices. 112 West Third street.
Wickstrom & Peraon, tailors. Fit,
workmanship and goods guaranteed
first-class; prices moderate. Room 1,
120>2 3. Spring street.
Tbe drug combine "busted" by OS
&. Vaughn. Drugs at eastern prices.
Ayer'B, Joy's and Hood's aaraaparilla,
i>s cts; Paine's Celery Compound, 75c;
Syrup oi figs, 35 cts. t
Babies cry for Castoria. 25 cents a
bottle at Off & Vaughn's, corner Fourth
and Spring streets.
Hollenbeck Hotel Cafe, 214 Second
atreet. Oysters 50c a dozen, any style.
Florida orangea at Althouae Bros.'
Dr. Price's Cream Baking Powder
V orld's Fair Highest AQedal and Diploma.
THE VOTE FOT GOVERNOR.
Budd's Official Plurality Is
1206.
Millar i Has 21,679 Over
Jeter.
The Gubernatorial Contest Case
Argued.
A Motion ta Dismiss Cornwall's Petition
Taken Under Advisement—A
Decision to Bo Made
Tsday.
By the Associated Press.
San -kancisco, Deo. 13.—The com
pletion of the ofiioial vote tor governor
chows tbe election of Budd by a plurali
ty of 1206 over Eatee, out of a total vote
of 284,547. For lieutenant-governor, Mil
lard (Republican) has a plurality of
21,679 over Jeter (Democrat).
CONTEST PROCEEDINGS.
San Francisco, Dec. 13.—The ball of
the state supreme court waa orowded
this morning wnen tbe gnbernatorial
election conteat case came on for bear
ing. Ex-Jnstice Van R. Pattoraon and
Joseph NougeßS appeared as the princ
ipal attorneys for tbe board of election
commissioners, defendants, though in
reality they represent the intereate of
Budd. George A. Knight and aeveral
other lawyers appeared on behalf of tbe
petitioner, Chairman Cornwall of tho
Republican state central committee.
Chief Justice Beatty and Justicea Ds
Haven, Harrison, Van Fleet, Garroutte
and McFarland were on the bench ;
Justice tiizgeiald having been a candi
date, making him interested in the de.
cieion to be rendered, did not sit.
Counsel for Cornwall or Estee at
tempted to secure a delay ol proceed
inas but were unsuccessful.
Attorney Patteraon. on behalf of the
defendants, opened the argument. Ha
confined himself exclusively to tbe legal
question involved, as to whether tbe
petition alleged facts sufficient to war
rant the issuance of a citation to
the board of election commiaaioners
to corns before the court and
defend their official acts. He argued
that the petitioner, Cornwall, was not
the real party in .nterest. ao the statute
requires tbat an ac ion of this kind mnst
be brought by the party who is injured.
Cornwall, be declared, cnuid not be in
jured by tbe election ol Budd. He de
clared, too, that the petition asked the
court to do indirectly what it could not
do directly, that ia, hear a conteat over
Ihe election of governor which can only
be heard by the legislature.
Ex-Judge Daly of Ventura, argning
for tbe petitioner, insisted that all that
was Bought by the writ of mandate was
to compel the board of election commia
aioners to oanvitßs tboae returns wbich
were in prope legal form, and to compel
the precinct election ofhcerß to fulfill
their legal duties and mate proper re
turns.
Interrupting him, Justice DsHaven
said: 'The question, as 1 understand it,
ie whether there wore legal returns to
canvass aud what returns were legal."
Having been straightened ont on thia
point, Daly declared tbat the election
commissioners could not canvass any
returns not authenticated as the law
requires, and tbat their efforta to correct
such returns by citing election officers
to appear and complete tbeir work was
not according to law.
Daly aaked that the eleolion commis
sioners be instrncted to canvass the re
turns properly authenticated, and that
the court direct them what conree to
follow with returns not properly authen
ticated.
A deciaion of tbe Illinois enpreme
court waa read, in which it was held
lhat where eleotion returns bad not bean
signed through ignoranoe on inadvert
ence, the election officers might amend
the returns by signing the certificates
any time before tbe vote had been
canvassed. The petitioners refused to
concede that this was the law, but Chief
Jnstice Beatty intimated tbat such would
be considered good law.
Long and tedioua arguments tben fol
lowed, and a motion to dismiss tbe pe
tition was made. Jnaticea De Haven
and Garroutte eaid that if tbe returns
had not been properly certified to be
fore the canvass of the votes was fin
ished, they were willing to grant tbe
motion now.
The decision of the court was re
served, however, until 10 o'clock tomor
row morning. It is tha general belief
tbat the court will refuse to iaaue the
citation petitioned for.
THE HOSRINS MOT OK.
It Will Batlre the Street Oar Mnle In
San Di, ir".
San Diego, Cal., Deo. 13.—A contract
has been entered into between tbe San
Diego Electric Railroad company and*
the Hoßkins Traction company of San
Francisco for tbe equipment of tbe mnle
line, which forms a part of the local
street car system, witb the Hoskins
electro-vapor motor. The line will be
extended out over Golden bill, giving
rapid transit to a section heretofore dif
ficult of acoess, and it ie intended later
to complete a belt line by building back
to tbe center of tbe city over another
line. The new service will be inaugu
rated before the end oi the coining
month.
Fraudulent Accounting;.
Salt Lake, Utah, Dec. 13,—A. H.
Richardson, formerly cashier of the Park
City bank and now a resident of this
city, was arrested today on five indict
ments, charging him in each case with
fraud in keeping the accounts of a cor
poration, lie gave bail in tbe euiu of
{500 on each charge.
Sranlipox at Vancouver.
Vancouver. B. C, Dec. 13. —A case of
smulloox was discovered here laet nigbt.
The victim ia a mau named John Flan
ders, employed at the Haßtiugs mill.
Prompt quarantine measures were
taken and no danger of a spread o! the
disease ia expected.
TWELVE PAGES.
AN INDEX TO YESTERDAY.
BT TELKORAPH—The hurricane on the
north Pacific coaat The gubernatorial
contest....Stage robbery lnAriiona—Pa
cifio cosst happenlnßS .... Congtesalonal
proceedings....Currency hearing —Waah-
ington notes....General news gleanings.
LOCAL-- lMrr may not he sheriff; hia oath Ot
oßce taken by telephone More sensa
tional developments In tho oasa of Train
Rabbers Johnson and Kid Thompson ...
Citizens of the southwest part of the city
organize A directory company to take a
census. ...L. E. Hewlett gives up his streot
sweeping contract—Stanford aud Chicago
to play football during the holldaya The
fire ahlefs to convene here on fiesta week...
The Watson murder case The olty'a
health statistics; Health Officer Powers'
report Charles Goldsmith Knocks out
Dick Burges in 11 rounds last night
Young gymnasts perform; exercisoa of the
Turn Veiein training school,
NEIGHBORING PLACES.
AWahxim—Will Bill under arrest.
Redlands—City Attorney Bennett's salary
Finances of the city.
Pomona - Revival meetings ....Women's
council.
Santa Ana—End ot Selvldge-Qarrltt trial.
Pasadena—The fight against the Southern
Pacific railway.
POINTERS FOR TODAY.
Loa AXGBLZ3 Thxateb—Aladdin.
The
BuaßiNX—The Corsican Brothers.
No. South Broadway—Maine associa
tion meeting.
BASEBALL TOURISTS.
National League Teams Will Praetlea in
tha South.
Naw York, Dec. 13.—Treaanrer Tal
cott gave out the information laet night
tbat it bad been definitely decided to
aend tbe New York baaeball team south
tor spring practice. The grounds of tbe
New Orleana Baseball clnb have been
secured and the team will remain in the
Crescent oity until tbey work tbeir way
back north by easy stages, playing in
several eoutbern league cities on the
way. Juat when the playera will be or
dered to report and what games tbey
will play south baa not yet been de
cided.
The Boston and Waahington teama
will go couth in company and play to
gether in various citiea tbronghout
South Carolina and Georgia. The Chi
cagoa will probably go to Florida, the
St. Louia team to Hot Spring and tbe
other teama, with the exception of
Brooklyn, Philadelphia and Pitteburg,
bave also made arrangements for a
southern trip.
KOBBBO HIS MOTHER.
A Warrant tor a _oan K Miscreant at San
Rafael.
San Rafael, Cal., Dec. 13.—A war
rant Is out for the arrest of Johnnie
O'Toole, a youth 18 years of age, on a
charge of grand larceny. He ia accneed
of having robbed hia widowed mother
of JuOO. She io a hard-working woman
and in poor circumstances. Recently
Bbc required aome money, and to get it
abe negotiated a mortgage loan on her
little borne here, a property that repre
sents many years' toil. She took the
money home and placed it wbere she
thought it wonld be safe. Her son was
tbo only peraon who aaw ber hide it.
Aa aoon as ahe waa out of the way he
atoie the money and disappeared. He
was last seen boarding an overland train.
Tbe sheriff ia in pursuit.
OIN, BOOTH'S TOUR.
It Kmbraeea a Visit to l.os Angelas and
Other Coast Cities.
Salt Lake, Dec. 13,-Gen. William
Booth of tbe Salvation army, accom
panied by bia staff officers, arrived here
tbis afternoon. This evening he ad
dressed a large audience in the taber
nacle, bia subject being Tbe Social
Scheme. The party will leave for San
Francisco at midnight, and after re
maining in tbat city for five days, will
visit Lob Angeles, Sacramento, Portland,
Tacoma and Seattle.
THE NEW CHINESE TREATY.
Attorney tier ter Predicts That It Will
Canea Trouble.
San Francisco, Deo. 13.— Ex-United
States Dißtrict Attorney Garter believes
tbat tbe new treaty witb China will undo
all the benefite we bave derived from
the Geary-MeCreary acta. Under the
existing laws, a Chinese laborer leaving
the country cannot return. The new
treaty permits bim to return if he has a
wife, ohild or parent in the United
States, or property here valued at $1000.
Chinese testimony alone will eatabliah
thie, and Garter, as well aa Collector of
the Port Wise, believes that the oppor
tunities for tbe fraudulent entry of Chi
nese are increased under tbe conditions
of the new treaty.
WAKLIIttC VETERANS.
Members of a O. A. K. Post Engage In
a Bloody Battle.
San Francisco, Deo. 13.—The ques
tion of tbe reinstatement of Comrade
Russell, who has been suspended from
Liberty post, G. A. X., for non payment
of daes, was the cause of a general fight,
in which comrades attacked each other
with naked swords and clubs. Several
were seriously wounded and a number
bled profusely from many gaping
wounde. Tbe rooms of the poet were
bespattered witb gore, and now reaem
ble a elaugbter house after a day's busi
ness. A court of inqniry composed of
representatives from the pools has rec
ommended tbat the charter of Liberty
poat be revoked, and a court-martial
has been ordered to sit on the warlike
veterans next Monday night.
Corbatt'a Training Quarters.
Hot Springs, Ark., Dec, 13. —In an
interview last night, James J. Corbett
said positively that he had determined
to train at Hot Springs for his contest
with Fitzsimmonß. He will come here
the first of July with his trainer, Billy
Delaney, and before he leaves tomorrow
will have completed preliminary ar
rangements to tnat effect.
For comfort, Electrio oil beater; no
smoke or odor. Furtey Co,
PRICE FIVE CENTS.
THE HOME TAX.
Treasury Regulations for
Carrying It Into
Effect.
RULES FOR COLLECTORS.
The House Makes a Sufficient
Appropriation for the
Purpose.
A RECORD - MAKING VOTE,
The Urgency D.flotency, Fortification*
nnd Military Academy Appropri
ation Bills Passed—Goagroa
atonal Proceedings,
By tha Associated Press.
Washington, Deo. 13.—The secretary
of the treasury today approved tbe regu
lations prescribed by tbe commissioner
of internal revenue for the enforcement
of the collection of the income tax under
tbe late tariff act. Under the regula
tions provided and appropriated by law,
every citizen of the United States,
whether living at borne or abroad, and
every person residing in or doing busi
ness in tbe United States who has an
annual income of more than $"500
shall make a full retoru of tbe same
verified by bis oath to tbe collector of
internal revenue of the collection dia<
triet in wbich he resides, or if not a resi
dent, in which his bnaineas or property
from which income is received is eitu
atsd, on or before tbe first Monday In
March of each year. Tbe first return
under the law ahall be made on or he
lore the lirst Monday in March, IS'JS,
and Khali include all income from every
source received in the year 1894. from
the first day of January to tbe 31st day
of December in aaid year.
Onardiana, trustees and all pereone
and corporation!] acting in any fiduciary
capacity are required to make eimilar
returna for all minors, wards or benefi
ciaries ior which they aot. The affida
vit attached to tbe liat must be sub
scribed and sworn to by tbe person
making tbe return, and ia to the effect
tbat the affiant has included in eaid re
turna all game, profits and incomea from
every eonrce whatsoever received by him
or to which be ia juatly entitled for that
year, and that be ie honestly and
truly entitled to make all the deduc
tions entered on hia retnrn, and tbat be
haa truly anawered the interrogatories
act forth on aaid blank form. When
completed and duly verified by the oatrt
of tbe peraon rendering the same, the
same muat be delivered by mail or
otherwise to the oolleotor at any time
between the first day of January and.
the lirst Monday of March in each year.
The gross game, profits and incomes
returned by persona shall include :
First—Gross profits of any trade,
business or vocation, wherever carried .
on.
Second—Rent! reoeived or accroei
during the year.
Third—Profits from sales of real estate
purchased within two years.
Fourth —Farming operations and pro*
ceede.
Fifth —Money and value of all person*
al property acquired by gilt or inherit
ance.
Sixth—Premium on bonds, stocks,
notes and coupons.
Seventh —Income from trade or pro-,
feasion not by stated salary and not
heretofore enumerated.
Eighth—From salary or compensation
other than tbat reoeived from the finned
States.
Ninth—Undivided gain and profits of
any partnership.
Tenth —Interest received or accrued
from all notes, bonds or other securities.
Eleventh —Interest on bouda or cou
pons paid of any corporation.
Twelfth—Dividends from corporations.
Thirteenth—lncome of wife or minor
ohild or children.
Fourteenth—All other sources of in>,
come uot above enumerated.
Tbe deductions allowed in the return
and therein enumerated are:
First—Four thousand dollars exempt
by law.
Second—lntereat due and paid within
tbe year.
Tbird—National, etate, county, acbool
and municipal taxes paiil, not including
aseeasment.s for local benefits.
Fourth —Amount expended in pur
chase or production of live stock or pro
duce sold within the year.
Fifth —Neceaaary expenses, apecified
by ilema actually incurred in carrying
on any business or trade.
Sixth —Loeaee actually sustained dur
ing tbe year specified.
Seventh —Actual losses on aales of
real estate purchased within two years.
Eighth—Debte contracted aud uscer*
tamed in the year to be worthless.
Ninth —Salary or compensation over
$4000 from which the tax of 2 per
centum has beeu withheld by diablue
ing olhcera of the Uuited States govern
ment.
Tenth — Dividenda included in rbo
eatimate of groaa profits, from corpora
tion on which the 10 per cent tax has
been paid by such corporations.
In the caee of non-reaidenta ebe re
turn mußt be made and tiled in the
manner provided for residents, and if
not co hied, the collector must make
return for tbe uon-resident. making no
allowance for the exemption. If any
peraon fails to make return in the man
ner and time provided by law, or makes
a falae or fraudulent return, tbe col
lector eball make tbe return from

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