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Pun i SLiLjlSLCil. mm WEEKLY ESTABLISHED 1881. DAILY ESTABLISHED 1876. RICHMOND DAILY PALLADIUM, TUESDAY, FEBRUARY 23, 1904. ONE CENT A COPY. A CONSTRUCTION OF TAX LAWS GUARDIANS, EXECUTORS, AD MINISTRATORS, AGENTS TRUSTEES TAX COMMISSIONERS Gives Opinion That is of Interest to All Persons Who Pay Taxes. The following communication was received by County Assessor A. G. Compton: Referring to the assessment ol property hi the hands of Guardians, which was not clearly explained in the report of the State Meeting of County Assessors, January 5, 1004, will say: There is an apparent inconsistency between Clauses 5, G and 7 of Section 11 of the tax law, as amended in 1807, and Clause 10 of the same sec tion. Upon the ordinary rules of construction these must be construed together so as to give effect as fully as possible to each, with the future proviso that in cae of irreconcilable conflict the last provision will con trol. Under these rules of construc tion in our opinion 1. The personal property of all persons under guardianship must be assessed for taxation for State and county purposes to the guardian in the county where the court is situ ated by which the guardian is ap pointed, or to which the guardian re ports; but for city or town purposes the personal property must be re turned and assessed to the guardian in the city or town where the ward resides. 2. In the same way, the personal property of estates in the hands of executors or administrators must be assessed for State and county pur poses in the county where the court is situated by which the executor or administrator was appointed, or to which he reports, and for city or town purposes in the town or city where the deceased last dwelt. 3. Personal property under the control of a trustee or agent, for State and county purposes, in the county where the court is situated by which the trustee or receiver or agent was appointed, or to which he reports, and for city or town pur poses in the city or town where the trustee, receiver or agent resides. If the ward or deceased person does not, or did not, reside in a city or town the taxes for township pur poses must be paid in the township where the ward resides, or where the deceased person lived at the time of his death. Tn reference to question on page PS of above-mentioned report con cerning assessment of pension money and property purchased with pen sion money, will say that, the answer is a misprint and should be XO in stead of yes, as there is no law for the exemption of this kind of proper ty. Very truly yours, John C. "Win gate, Parks M. Martin, State Tax Commissioners. County Assessor A. G. Compton has sent out notices to all township assessors and their deputies to meet with the County Assessor at his office in the court house next Tuesday at 10 a. m. At this meeting the town ship assessors will agree upon values of many items of personal property for assessment and at conclusion of the meeting will be furnished with all the necessary books, blanks, sup plies, etc., to be used by them during the period of assessment, which is from March 1st. to May 15th, and with reference to what each tax pay er owns or receives on the first day of March. TREATY RATIFIED. Washington, Feb. 23. The Panama canal treaty was ratified today hy a vote of six to fourteen. .. 1 I. O. O. F. GRAND L0DG2. Indianapolis, Ind., Feb. 23. An increase of surplus funds on hand among the I. O. O. F. lodges of In diana to the amount of $540,000 is the gratifying showing made by the final report of the secretary of the Grand Lodge of Indiana for 1903 The surplus now on hand among the subordinate lodges amounts to $2, S34,524.0S. Sick and death benefits were paid out during the year to the amount of $239,281.79. In numbers the lodge has gained 3,750, having now G94 lodges with a membership of G3,745. , CHANGE POSITIONS. Omar G. Whelan, who has been with the Globe Clothing company for several veal's, has resigned his position to accept a place with Lee B. Nusbaum. He will have charge of the gents furnishing department. Omar is well qualified for the place, and we wish him success. WILL BE HELD IN COMMERCIAL CLUB ROOMS TONIGHT. REPORT ON ORGANIZATION Will be Presented by the Committee The Meeting Will be For the Public. There will be a general meeting of the Civic Improvement society at the Commercial club rooms this evening, which will be open to the public, ahd to. which all who present themselves will be welcomed. The committee on organization met last night and prepared the consti tution and by-laws, a list of officers and the standing committees, and the same will be presented to the meet ing for its approval. The names of the chairmen of the different commit tees will also be presented, but the naming of the other members of the committee will be left to the execu tive committee. There will be no membership fees, save that of honorary membership, which will be $5.00. All persons in or near this city are entitled to mem bership. There is a great awakening all along the lines of civic improvement in this city, and the meeting tonight should be well attended. .S Meeting of Board of Directors White's Institute. of The board of directors of White's Institute, at Wabash, Ind., met yes terday afternoon at Wabash to look over and approve the plans and spec- lfications for a new building and chapel, to be built this summer- The superintendent of the institute was ordered to ask for bids on the work from various contractors, and these bids will be ready at the regular meeting of the directors at Wabash in March. White's Institute is in charge of the Indiana Yearly Meeting and is a manual training school for poor children, of whom there are about twenty from Wayne county. For a long time this institute has been growing very rapidly, and the need of a new building and chapel has been felt for a long time. The board also ordered the superintendent to ask for bids on a new and exten sive steam heating plant for the in stitute. The approximate cost, of the im provements, including the new build ing, chapel and steam-heating plant will be in the neighborhood of $12,- 000. J. II. Johnson, of this city, a member of the board, was present at the meeting,. BO NESS MEETING WHITE INSTITUTE KILLED MOTHER AND CHILDREN IN A JEALOUS RAGE JERRY DUGAN KILLS MRS. RAM SEY AND CHILDREN. ADMITTING HIS GUILT Terre Haute the Scene of an Awful Crime Boarded With Mur dered Woman. (By Associated Press.) Terre Haute, Ind., Feb. 23. At 2:30 o'clock this morning Jerry l)u- gan, a section nand, murdered JUrs. 3en Ramsey and her daughter, aged 'our, and son, aged two years, and then gave himself up to a policeman, admitting his guilt, saying it was done in a jealous rage. He was a boarder at Mrs. Ramsey's house. SDPT.JORMON Finds Little Solace to Suit His Case in the Bible. The office of Superintendent of Po lice Gormon looked a good deal like a church this morning. Mr. Gormon was at his desk, and in his hands he held ail open Bible, and he was read ing the Gospel of St. John; chapter vii, verse 34, which reads as follows: "Ye shall seek me and shall not find me; and where I am, thither ye can not come." The case in the superintendent's mind was one of embezzlement, and the paragraph he read in John was of little consolation. RICHMOND MAN Wants to be Commander of the Sons of Veterans. Lawrence A. Handley, the genial mail carrier, has announced his can didacy for commander of the Indi ana division, Sons of Veterans. The encampment will be held in Noblesville in May. A large delega tion will go from this county to the encampment to work for Mr. Hand lev's interests. n For the Service of Samuel. Your Uncle Sergeant Henry II. Warner has opened a recruiting station of the United States army in room 5 of the Arnold hotel. The station will be open at all times for an indefinite period for young men between the ages of 21 and 35 years to call and enlist. It is an excellent opportunity to see for- euni service Sergeant Warner is an affable gentleman and extends an in vitation to the young men of Rich mond and Wayne county to call and see him anyhow.. DC 1 Created on Rock Island Richmond Man Head of One. Chicago, Feb. 23. Under the new plan f of 'organization of the Rock Is land railroad the management has created three positions which are new to the system. Two of them were filled yesterday by the . appointment of E. F. Kearney to be supervisor of mails and C. E. McKim to be gen eral superintendent of transporta tion. Both will have headquarters in Chicago. The third new position is that of general superintendent of mo tive power, which has not yet been tilled. Messrs. 'Kearney, and McKim are from the Pennsylvania system. RECRUITS ANTED NEMPART ENTS FRANK COE CRANK'S NAME THE FELLOW WHO WANTED TO SEE PRESIDENT ROOSE VELT YESTERDAY. AN INSANE MURDERER Who Escaped From, the Toledo In sane Hospital Some Time Ago Insanity Caused by a Fall. (By Associated Press.) Chicago, Feb. 23 P. S. Whitney, of this city, says the Rilgar arrested yesterday at the White House in Washington, is Frank Coe, his nephew, who a few years ago, in Springfield, Ohio, shot his wife and tried to kill himself. He wTas sent to the Toledo insane hospital, but escaped. Insanity was caused by a fall. ANNUAL MEETING OF the Commercial Club on Tuesday, March 1st. The regular annual meeting of the Commercial club is announced else where in this issue. The Palladium again refers to the matter in order that all members will take notice and be present at the meeting, as matters of very great importance to the city in general will come before the meet ing. The time of the meeting is March 1st at 7:30 p. m., and the meeting place will be the rooms of the club in the Westcott hotel building. Wa sthe Meeting to be Held in Rhoda Temple Last Sunday. The memorial services arranged by the Frances E. Willard Woman's Christian Temperance Union, to be held in Rhoda Temple last Sunday, was postponed on account of the in celement weather. There will be a called meeting of the union at Rhoda Temple at 3 o'clock Thursday afternoon. Feb ruary 25th. Of Infantry Ordered to Isthmus of Panama. (By Associated Press.) Washington, Feb. 23. The war department today issued orders for the entire Third regiment of infan try to proceed forthwith to the isth mus of Panama on the transports Summer and McClelland, from New York. This regiment will relieve the marines on duty there now. Miss Ruby Wilson of south four teenth street, returned last evening from Logansport where she has been a guest of relatives. THE QUESTION AS TO WHERE THEY WILL BE ELECTED The following communication was received by County Assessor Comp ton, and is explanatory: To the State Board of Tax Commis sioners : Gentlemen In your communica tion of the 12th you ask, "Are the County Assessors to be elected at the coming election?" The office of County Assessor is a legislative office, and , the time for electing incumbents thereof is abso lutely within the control of the Leg islature. By an independent act of the Legislature of 1903, it is provid POSTPONED THIRD REGIMENT C01TY ASSESSORS ed that the next election of County Assessors shall be held in 190G. There is now no law for the elec tion of County Assessors prior to that time, and, none can be elected this fall. I have the honor to be, Very truly yours, I Chas. W. Miller, Attorney-General. Indianapolis, Ind., Feb. 12, 1904. We, the undersigned, Chairmen and Secretaries of the Republican and Democratic State Central Com mittees, concur in the above opinion, and recommend that no nominations for County Assessors be made this year, inasmuch as there is no law un der which they can be elected until 190G. Very truly yours, James, I. Goodrich, Chairman Rep. State Cen. Com. Fred A. Sims, Secretary Ren. State Cen. Com. W. II. O'Brien, Chairman Dem. State Cen. Com. Joe Reiley, Secretary Dem. State Cen. Com. AN EVENMWITH TEMPLE ODARTET AT EAST MAIN STREET FRIENDS' CHURCH A MUSICAL TREAT. FIFTH IN THE COURSE The Attendance Was Large and Everybody Left in a Happy Mood. The fifth entertainment in the popu lar lecture course was given last evening at the East Main Street Friends' church, and was a rare treat. Both the quartet and Miss Victoria Lynn, the reader, caught the audience at the very start, and held them for more than two hours. Every one connected with the en tertainment is an artist and an en tertainer of unusual ability. "Mv Old Kentucky Home," given in re sponse to an encore, and "Abide With Me," the last selection were worth the price of the admission fee. Miss Lynn is a splendid entertain er and grew in favor with the entire assemblage from the beginning. The entertainers went away feeling that they pleased the Richmond audience that heard them last night, and, if ever they are invited back, they will not hesitate to come. E The Latest Happenings From Court House. the A. M. Gardner and Robbins .& Starr have filed the suit of Jonathan O. Edgerton et al. vs. William R. Edgerton et al., on partition. The Dickinson Trust company, special administrator of the estate of John II. Mason, deceased, with Henry T. Burns and William J. Hiatt as ap praisers, filed an inventory of the per sonal estate of the deceased. The in ventory is as follows: Total appraisement value of debts, dues, etc $11,200.11 Cash and coupons 1S5.95 Appraisement of goods .... 31.20 Total $11,517.26 The deceased made two wills, but as both were unsigned by him, they are valueless, and the estate goes to his only surviving heir, a niece, in Allegheny, Pa. BOURKE COCHRAN. New York, Feb. 23. The election of W. Bourke Cochran to succeed Mayor McClellan in congress is con ceded. The Ladies Penny club will meet tomorrow afternoon at the home of Mrs. Mary Swain, 120 north eleventh street. - Lunch will be served. COURT HODS DUBLDJ GIRL ELOPES TO CHICAGO WITH RUFUS CARPENTER, OF EAST GERMANTOWN, THIS COUNTY. EDITOR BURR'S DAUGHTER Divorced From One Man Elopes With Another Leaves Two Children With Father. Information comes from Dublin, Ind., of the elopement of the pretty daughter of A. M. Burr with Rufus Carpenter. Carpenter lives at East Germantown, and his father is a larlytic. Young Carpenter has been calling on Miss Aldah Burr for some time, and, since her return from Chicago a short time ago, where she was a trained nurse, he has been to call on her often and, finally, wanted to engage her to nurse his father. . So he informed Editor Burr. Mr. Burr was suspicious and would not give his consent. But they took French leave and are now supposed, to be in Chicago. Miss Burr, who is only twenty-four years of age, is the divorced wife of Thomas Hale, who lives at India napolis. She has two children, who are now Demg cared lor by Her father. It is said young Carpenter pawned his father's horse and vehicle for $50 to use on his elopement trip. RURAL . CARRIERS Watson Will Champion Their Cause in the House. Washington, Feb. 23. Represen tative Watson is taking an active in terest in the present movement for increased salaries for rural carriers. He is inclined to support the amend ment in the postoffiee appropriation bill which proposes that carriers' sal aries shall be fixed at $720, or an in crease of $120. He is of opinion, however, that congress will grant at least $S00, and possibly $S20 a year. "If such a rate is allowed," said Mr. Watson, "the carriers should be pro hibited from soliciting for corpora tions, as provided in the amendment to the postal bill. The practice of permitting them to act as agents has been tolerated on account of the in adequate compensation allowed." Many members agree with the posi tion taken by Mr. Watson, but there is manifestly a disposition to try out the law proiiosed that the carriers shall be prohibited from acting as solicitors or agents for hire. The postoffiee appropriation bill will be reported to the house tomorrow and will be taken un for consideration next week. A petition from the Quaker White water monthly meeting held at Rich mond, signed by Clerks Edward Tim berlake and P. W. Stephens, favor ing the Hepburn-Dolliver original pacakage, was presented to the sen ate by Senator Beveridge. SUMMER UNIFORMS Of the Pennsylvania Conductors and Brakemen Will Soon Come. All passenger conductors and brakemen on the Pennsylvania rail road have been measured for their new summer uniforms and these will soon be ready. The new uniform will be of the regulation blue, but of lighter material, and the local con ductors will soon be "killing it" with the best. The annual change from the winter to "summer uniforms usually takes place about this time.