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THE INCOME TAX.
Hillings Promulgated by the Inter nal Revenue Bureau la Relation to the Milking of Returns of • Income# and tha Collection of the Tax — Of Intercut to Those with Taxable Income*. The New York Herald has Inter viewed the internal revenue collector of that district on the rulings of the department for the collection of in come taxes. Among them arc the fol lowing: "Dividends nnd interest earned and accrued prior to 1894 should not be in cluded in the income tax return for that year, although the same may not have been paid unlit January 1, 1894. "The law nnd regulations do not pro vide for the unming in the returns of corporations, companies or associa tions from which dividends are re ceived, and, therefore, such designa tion by taxpayers can not be insisted upon by collectors. "Executors.administrators and trust ees should make returns and pay the tax on all taxable incomes of persons for whom they act, aud are not au thorized by law to assume that their beneficiaries will return and pay the tax. "Stockholders of corporations can not under tho law deduct from their incomes as business expenses or other wise assessments paid by them to the corporations to make go<al a deficiency in the capital stock or reserve fund of said corporatious. "All rents, interest and profits re turned as income for the year 1894 must be exclusively confined to the earnings aud business of the year 1894, from Janunry 1 to December 31, both days inclusive, in said year. No part of the gains or profits earned in the year 1893 or to be earned in the year 1895 shall lie included in the return for 1694, without regaM to whether the same has been paid or not. "The language of section 27 Of the income tax law, as follows, 'and a like tax shall Ik*, levied, collected and paid annually upon the gains, profits and income from all property owned * in the United States by people residing without the United States,' is not con fined in its meaning to real property, but must be held to mean all property of every character from which income is derived. "In the case of a beneficiary who has an income independent of the trust estate, ttie trustee, in making re turns for such beneficiary is author ized by law to make the reduction of 9-1,000 allowed as the specific exemp tion. There is but one exemption of 94,000 allowed in such cases from all the property of beneficiary, including that held in trust for him. TUB FAMILY A TAXABLE UNIT. # # "Tho husband or father, as the head and legal representative of the house hold, can be required to make and ren der a return for himself, wife and minor children in the oggregate. For the purposes of this law it must be as sumed that in all cases he can ascer tain the amount of said income, and, excepting cases where such incomes are controleil by a legal trustee or other person duly appointed by court, It must be assumed that he has con trol of the same. In cases where the wife has a separate taxable income and manages lierown business separate ly, she is required to make return of her income, and the same should be at tached to the return of her husband, in order that but one deduction of <94.000 may the aggregate income of members of the family, foregoing instructions would be ap plicable to cases where husband and wife live separately, unless they were divorced or separated by other opera tion of law. "Losses occurring by the indorsement of notes or other negotiable paper or evidences of indebtedness, when such indorsement can be reasonably con strued as a business transaction, may be allowed as deduction from income. All losses actually sustained by sale of Btocks, bonds, mortgages, etc., where the same was made as a business trans action, must be allowed as losses in curred in trade, if bought and sold in 1894. be made from all the All the Losses sustained in the sale of real estate during the year 1894 must be confined to real estate purchased sub sequently to December 31, 1892. "Expenses for ordinary repairs, not including amounts expended for bet terment and permanent improvement of real estate, must be allowed as a de duction. The deduction for repairs, however, must be confined to necessary repairs; that is, such as are needed for the preservation of property. When said ownership is absolute for a term of years, the cost of improvements, bet terments or additions to such property can not bo deducted under the provi sions of the law. « . CERTAIN gifts twice taxed. "The gift of a person to his grand child or any other person not a mem ber of his family is not an allowable deduction in the first instance from the income of the person who gave the same; aud ir, therefore, subject to tax ation in his hands. The person who receives it clearly as a gift, and if such gift, with his income alnive the taxa ble limit, he is liable to a tax upon all the excess above said limit. "If the father pqys tax upon his in come and the income of all the mem bers of his family the amount of his gift or allowance to a minor* child should not escape taxation, whether computed while in the hands of the father or by him in making return for all members of the family. In cases where lawyers or phy sicians or other persons refuse to make their returns in compliance with the law and regulations, or render any re turns which are false within the mean ing of the law and regulations, col lectors should make such returns and add the prescribed penalties thereto. "No deduction can lie allowed for rent paid for a residence where persons live in rented houses. The exemption of 94,000 is clearly intended to cover such expense« s "When a hnsband engaged in bust ness sustains losses in excess of his income, he can not, for the purpose of evading the income tax, include the separate income of his wife as & part of said losses. When the wife has a separate estate, producing an income above the taxable limit, under her con trol, she must make a return for the same and of the profits derived there • from, without regard to the business losses of her husband. ^ no interest in PAMILY QUARREL«, | "Where a trustee makes return and I ÿay» the tan for a wife, making a de« I duction of 94,000, the husband is not allowed to make another deduction of 94,000 in making return for himself and family, and shoutd be required to so adjust the returns that one deduction should appear on the returns of the aggregate In come of of his family, including that of his wife. The manner in which thfey may adjust the deduction or amount paid for taxes as between themselves In one in which the government has no interest Where a trustee distributes a tax able income to beneficiaries he must make a return for each of said bene ficiaries, as the taxable interests ap pear at the place of his residence, without regard to the locution of the beneficiaries." From the foregoing opinions it will l>c seen that every disputed point where the' wording has given any oc casion for doubt, lias been construed favorably to the government. Through out the entire series, for instance, it will be observed that the family is considered as a unit, the incomes of wife and minor children being added to that of the father, and but one deduction of 94,000 allowed from the aggregate sum in estimating the 2 per cent. tax. If the husband in any one year, however, sustains busi ness losses the amount of which would wipe out the tax, the wife's income must not lie included, as otherwise* Her separate estate is allowed one deduction of 94,000, aud the tax must be paid on the income above that amount. all the membera • • -LDDITIKfl OF TIIF. LAW. Again, a wife might have an income from two sepurate sources, one in her own name and tiie other as trustee. But one deduction would be made for this—that of the trusteed portion by the trustee. According to u strict in terpretation of the opinion rendered no further «deducation would be al lowed the family in this in stance. The father w'ould have to pay the tax on the aggregate amount of his income and that of the free portion 0 / his wife's estate, and the opinion curtly states: "The manner in which they may adjust the deduction or amount paid for taxes as betw-ecn themselves is one in which the government has no interest." There would appear to be an advan tage in reaching one's majority under the income-tax law, as the rulings ap pear to relieve one of the burdens of taxation at that period. Until 21, men or women form a portion of the family unit, and the aggregate income of all is subject to but one deduction in com puting the tax. The moment one comes in possession of property the 94,000 de duction is applied to each individual estate, and reducing the base reduces the amount of the tax. Another feature of the law, as inter preted, which will attract attention, ia the opinion relative to gift. The donor must pay the tax on his gross income, including the amount of his benefaction. If the income of the per sons benefited is thus raised above the limit of taxation, he, too, is liable for the tax. The opinion as to the assess ments of stockholders to make good de ficiencies will attract a great deal at tention among investors. Under or dinary circumstances financial men are accustomed to regard such as business losses, in the common acceptance of the term, but the government will permit no deduction for such pay ments. REPAIRS AND BETTERMENTS. There is a narrow line between money expended for repairs for buildings and for betterments. The law permits a deduction from the taxable income for one, but not for the other. A man may cause a pane of gluss to be put in his old-fashioned window sash, or 10 for that matter, nnd deduct the expense from the taxable income. If he has a new sash put in with two panes of I glass it's a betterment, nnd not de ductible. This is possibly an extreme case, but it clearly illustrates the beau tiful application of the law. The penalties provided under the law are extreme. For a failure tc make the proper tax return, without excuse, the collector "shall add 50 per cent to such tax." "In the case of any return of a false or fraudulent list of valuation int«ntionally, lie shall add 100 per cent, to such tax." This applies with equal force to residents and nonresidents, and the collector can enter premises, examine witnesses and books and accounts or estimate the amount of the income to the best of his knowledge and belief, and add the snug little amount of 50 per cent, to the tax, or 100 per cent, if the re turn seems fraudulent. Mr. Grosse expressly stated: -"The law is on the statute books, and it is my duty to execute it If there are any non-residents whose houses are properly in my district, and who fail to file returns, I shall estimate them to the best of my knowledge and belief, and add 50 per cent, to the amount of the tax. I have no option in the mat ter. No one should complain of an ex amination, if I am compeled to make one, for the proceedings will be secret and confidential, and it is a mis demeanor to publish them. "But ar« not these investigations of an inquisitorial and star chamber or der?" I asked. "Oh," replied the collector, "I don't believe anyone will have occasion to complain of the methods pursued. They have to submit to open investiga tion on most delicate subjects now, and surely they will not object to an swer interrogations that are secret and confidential." high relief, bat the real beauty of the collars in the eyes of a connoisseur is to be found in the delicate little details of openwork embroidery that are let in here and there. These are, to all intents and purposes, needle-made lace, composed of minute buttonhole stitches and knotted work of the most dainty description. By way of an edging for the straight margias of these collars is 6 old, by the yard, a narrow border of little buttonhole loops and picots made with the needle from beginning to end. Considering the amount of labor in volved in these collars and the prae | tically everlasting wear to be had out I of them, they are by no mean# costly, I —Chicago Mail, Th* New Collar. The new square collars made of coarse, brownish linen, bid fair to be greatly admired, tbongh it is too early in the year to display them to their full advantage upon serge and cloth colored linen bodices. The bulk of the embroidery upon these dainty acces sories is executed with coarse linen thread, either white or matching the background exactly. The principal stitch for the thick portions of the pat tern is satin stitch raised in rather SHILOH'S FATED FIELD Great Reunion to Be Reid on This Historic Spot, Nov It t* a Memorial Park—ftoldt*r« of tha Nsrth and Smith Will Mart Thara an« Account How It Took F 1 * 00 . A Cl rest Halt:*. Bines the appropriation of 995,000 for •he establishment aud dedication of a park on the historic battlefield of Shiloh, •r Pittsburg landing, was passed bjr have been at Congrfss, the veterans work, and on April 5, 6 and 7 the surviv ors of the terrible conflict on that field of battle will hold a meeting there Hint will be the largest reunion ever held in the South since the war. The reunion will be under the ausirioes af the old armies of the Tennessee, the Ohio and the Mississippi, the purpose being to mark the positions held by the various commands and to promote the good feeling between those who wore the blue and the gray. The Shiloh Battlefield asaoeiation was organized April 10, 1803, on the occasion of the thirty-first anniversary of the bat tle, on the battlefield. It is composed of soldiers, both North and South, whose object is to have the did battleground purchased by the government and made tionai memorial parti. There are a na buried on this field over 4,000 Confeder ate dead, besides many of the Union dead who were never removed to the National Cemetery there. The committee, appointed by the asso ciation, from the Senate nnd the House, authorized to- carry through auch wonld have the result de was measures as sired. From the Seriate Hon. Ishatn G. Harris, of Tennessee; Hon'. John Sher man, of Ohio; Hon. W. F. Vilas, of Wis consin, aud from the House Col, D. B. Henderson, of Iowa; Gen. Joseph Wheel er, of Alahamn, and Gen. John C. Black, of Illinois, were selected, the purchase and improvement pass<*d the House and Henate, being approved by President Cleveland December 38. lHtll. the bill providing three commissioners to have charge of the park, one from earh of the Northern armies and one from the The hill for Confederacy. The troops in the association are the Army of Tennessee, commanded by Gen. Grant; tho Army of the Ohio, com manded by Gen. I). C. Buell, nnd the Army of the Mississippi, under the eom mnnd of Gens. Albert Sidney Johnson Sud P. G. T. Beauregard. The prime organizer of the movement to make tho battlefield a memorial park was a Union soldier, GoL E. T. Lee, of Montieello, III., who is secretary of the Shiloh Battlefield association. He served four years, participating in a nunilter of battles and marches, ineluding Fort Hen ry, Fort Donelson. Shiloh, Corinth, 1 In fehle river, Vicksburg, Jackson (Miss.), tho march to the sea and through the Carolinas. Ile was only in bis 17th year when he enKsted, hut he served courageously throughout the war, being badly wounded in the right hand and shoulder at the battle of Jackson, Miss., on July 12, 1803. when I'ugli's brigade was almost annihilated. Since the war he bus written many articles on the Shi loh battle, which show him well conver sant with the duties of his position. His energy is untiring, and he has written thousands of letters to the survivors of Shiloh in consequence, nnd has now en rolled over 12.ÜU0 names of these old sol diers. At the general reunion there will be some very interesting minor reunions, including the Third Iowa Infantry's re reunion with the Forty-first Illinois In fantry, who were known nnd called the twin brothers of Pop Pugh's First Brig ade, Fourth Division of the Army of Tennessee; they served together through-1 out the entire strife, and this will be the first time since they separated they have had the opportunity to talk of the time I "j' ■war. Many prominent ex-soldiers will be there, including all the survivors of the famous Croker's Iowa brigade, who will mark the position at the "Hornet's Nest." The Shiloh association of Nebraska will attend in a body. The Chickamauga, composed of Gens. Fullerton, Boynton, and Col. Smith and Gen. Stewart) will also attend. Gens. McClernand, Lew Wallace, B. M. Prentisa, James It. Chal mers, D. C. Buell, It. J. Oglesby, Col. A. C. Waterhouse, Capt. Ed McAllister, Col. I. 1*. Hiunscly, Col. D. B. Henderson, Col. Cornelius Cftdle, will greet their old comrades, as will many others of the BhUoh brigades. It was neTer thought by the Union commander* that Shiloh or Pittsburg Landing would be the scene of battle. It was intended as the temporary camping ground of the Union forces while await ing the arrival of Gen. Buell with the Army of the Ohio, when the combined forces under command of Halleck were to attack Johnston and Beauregard at Corinth, wheré they commanded a hardy body of soldiers, and where their in trenchraent was thought very secure. The Union generals hud no idea that the Con federates would leave their place of secu rity to nttack larger forces, but Gen. Albert Sidney Johnston was smarting an der the criticisms of the Southern people for his inactivity, so he decided to re verse the principles of war—leave the fort and attack thft enemy. "We must go to the front; the ball has opened," was the remark of Gen. Grant when he heard the boom of cannon on the morning of the Gth, warning him of the approach of the Confederate forces. Gen. Johnston had formed his army in three parallel lines. They moved for ward under his personal command, strik ing Gen. Shermsu's division at Corinth. He advanced upon Sherman with full force and with much rapidity, rushing his line of battle right on to the batteries and throwing many of the raw Union troops into great confusion, capturing several pieces of artillery, the camps of the Union anny and all the provisions. The line of battle advanced rapidly, meeting Prentiss and McClernand and pushing them back to the line of battle formed by Gen. Harlbnrt at the Peach Orchard and Hornet's Neat. In the morning at 10 o'clock Gen. Grant concentrated the Union forces, and in this way the further advance of the Confederates was stopped. The contest at this point is very vividly described by Col. William Preston Johnston: When the Confederate army reached Hurlbut's fourth division and that of W. H. L. Wallace's, a gigantic contest began which lasted more than five hours. The Confederate assaults were made by rapid charges along They were repeatedly checked often repulsed; sometimes counter charges were made that drove them back a short distance, but whether In assault or recoil both sides saw their bravest soldier« fall in frightful numbers. At each chun there went up the wild yell heard above the roar of artillery. Hurlbut's men were massed In a position so Impregnable and thronged with such fierce defender« that It won from the Confederate« the title of "The Hornet's Nest." For five hours brigade after brigade was led against them. Hindman's brigade, which earlier in the day had swept everythl"* before them, w#r# now reduced to fragments and pars!) ted fur th« re»t of ifae a*jr. A. ? th# and often Onconnected line. and Ittwsrt'i rwrijnents m*d* (NWI***. sa ult«. OibSon« brigade Brag# tö th« a***ult .ff ££j charge, but. like the othera, recoil*«™® hack with very heavy lose Braga ôrdereï them again to the Çh*rg again they Buffered a Woody rep«!*" , the bloody conflict lasted u " tU "T* 'Î 4 o'clock p.in., the Confédéral having been four times . without making any impression up<>® Federal center. Then Ora. J'>hn«t n came up. observed the situation «nid: "This I« the key to the They are offering Btubborn resistance here I «hall have to put the bayonet to them." Then (Jen. Ishnm O. Harm left him to lead the Forty*flfth Tenne»* f#n H* Wk Gen. Johnston rode to th f fr ? Dt *" then slowly down the line. IDs hat was in his hand, disclosing his unfurrowed brow. Hi« presence was majestic, and when he spoke the men who stood ready to follow him aeemed inspired. He then rode to the center of the line, turned in hl« saddle, and in a persuasive vide* Men, they are stubborn. wo must use the bayonet." He resumed bl« position in hia saddle, and said, i «H aud rode toward the l 1 edernl ns Id: lend you, lines. A perfect sheet of flame greeted the Coofederat body, as with a mighty shout the line moved forward in a charge. The line withered, but there was not nn in stant's pause, Gen. Johnston and hia followers reached the crest, bat not until a work of carnage had been done and Gen. Johnston's horse shot In four places nnd his clothing riddled with bullets. The Federal line, as they fell hack, kept np a withering fire, nnd a minie ball from one of them cut ahort the career of Albert Sidney Johnston. Gen. Harris, riding up to him and seeing him very pale and as if in great pni»; a»ked him, "General, are you wounded'/" "Yes, I fear æriously," was hia answer, and the last words he ever uttered. Beauregard was thrown in full com mand at the death of Gen. Johnston, and was in great glee over what be thought was assured victory. But the tide of battle was to turn. At 4 pjji. Stewart's brigade, under heavy tire, wna forced back and shot and shell being poured into Hurlbut a left, which gradually gave back, though contesting every foot of the ground. They were in perfect order, however, and took tip their position on the last line of defense, one mile from the laiidin?. Pren tiss and Wallace held their positions on the right, and with orders from Gen. Grant to hold It at all haznrda. How ever, he was surrounded nnd compellod to wirrender hia 1,300 men at at*out .» o'clock in the evening. Gen. Wallace was shot and wounded in trying to bring his command from their position. Gen. Grant during a lull, subsequent the surrender of Prentiss, had was now army from the fiel.!. Cheer after cheei went up as the last shot died away in th* distance and Shiloh was won. < ** n - Beauregard placed1 the number ot Confederate loss at 10. ». .., and Gen. Grant the Union loka at 18.047. But these figures, in the judgment of many, are far below the number lost. In the National Cemetery at Pittsburg Landing. Teun., are 4,000 Union dead, lie sides the number taken North and in terred by friends and relatives. The los? of killed and abounded and those who died of wounds received is not less tb-tn 30.000. uiKin thrown up some breastworks, and a# the remnant of the army came hack they formed in line along the brow of the hill fronting Gill's run. The line had hardly been completed when Gen. Chal mers' Mississippi brigade came to a ra vine and in range of the Federal artil lery. Sheet after sheet of flame grc»eted the Confederate force, and added to this the gunboats Tyler and Lexington, in the Tennessee river, began firing their 13 inch shells into the Confederate line. They could not stand this terrific fire and were driven back. Early tho morning of the 7th and throughout the day the roll of infantry and artillery was heard ail along the lines. driven hack nnd were contesting every inch of tho way. ■ Church was reach«! could the Conf«ler ates hold any position, and there they held, notwithstanding charge and re charge, until Gen. (»rant came np ami se lected Viatches' brigade of Gen. Hurl hurt's division, with other regiments nnd formed them into line for the fiuul charge. "Well do we remember." write« Col. Ix*e, "when they tisik off their hats aud gave three cheers for the Union and the old flag. Then sweeping up the slope I nnd over the ridge they disappeared | down the decline, carrying everything before them and driving the Confederate The Confederates were being Not until Shiloh of in of in of —The wayworn man had fallen in the street in a very good swoon. The usnal crowd gathered and the nsnal mnn-who-knows-what-to-do shouted: "Stand back and give him air." The. wayworn man got up. "Air!" said he with fine scorn. "AlrP When I ain't had nothin' bat air fer three days!"— Indianapolis Journal. —Spinner—"It is a way with ns poets, when any calamity happens to us, to wave it into verse, and thus do our miseries make a sweet though sad pleasure for others, rather you make yonr own miseries seeip slight in comparison with the miseries yon Inflict upon others."— Boston Transcript. —Two old pitmen recently met in a Durham village and after the usual salutations the one said to the other: "It's a lang time since aa've seen ye, Raiphy. Hev ye put ony money away for your aad age?" "Wey," was the reply; "aa've not dyun so badly, wes te do to-morrow aa'd be worth fonr pound ten a week."—Tit-Bits. —A little boy in this city, whose mother was endeavoring to teach him to be generous with his sister, haa profited by the lesson. The mother would always say to him, whenever he got anything: "Give half of it to sis ter." He usually did as he wsa told, though not always with a very good grace. Recently the little fellow got sick, and it was then that his mother's teaching bore fruit. She was endeav oring to administer« dose of castor oil, when the youngster generously ex claimed: "Give it all to sister, mam ma!"—Cincinnati Commercial Gazette. A Royal WldowT Everything in relation to Russia is of great interest, now that the eyes of the world are turned in that direction since the death of the late czar. A writer in one of the English magazines says: "There is no provision made for the widows of the czars and the grand dukes of Russia, as in other oountriea is done, and in consequence all the widow«, of members of the imperial family are completely at the mercy ol the reigning emperor, who can do as little or as much for them as he pleasea The present widowed czarina is en tirely dependent on her soa I heard that on one occasion she told her fa ther, the king of Denmark, that she knew, if ever she was left a widow, that he would allow her to occupy the room she had used in her girlhood, and that that should be her dower resi dence. The Emperor Nicholas, who is tenderly attached to his mother, is cer tain to do aJ\ in his powsr to soften bff* lorrow,—— Prosy—"Say If aa SPAIN'S NIW, A»* IM Baarlag •* £•*» , Affair Cloaalr Wat«*#* " " Jel I« Dip Th«r* Will b# ■»•****■ g U» «£ -A Ca«»-Ur pMcar. •*»<* »■ ««* Captata-oraaralcy of Caka. Washington, March *-*-*»»« JJJJÎ I ration of the new Hpanlsh ml® »try formed yesterday iff being with interest by officials * nd , dl jL d mots here, owing to the dir« and speedy effect It will have on i**'™ 1 * tween the United Htates and HpHn. Official advices received here state that every member of It Is conservative. This la directly contrary to cable re ports saying that five of the iatern were liberal». The effect of this will be far more sweeping In change of officers, including foreign «Inietera, and the adoption of a new policy n domestic affairs. ... It is known that the entire dlplo matic service of Spain, with three ex ceptions, will be changed, ih« ex piions will be the embassies at Mer lin, St. Petersburg and the Vatican. These three ambassadors have occu pied the anomalous positions of be ing conservatives in office dnring a liberal administration. Just as a few of President Harrison's diplomatic ap pointees have held over during the present administration. The Spanish diplomats serving in Great Britain, Austria. France, Italy and other lead ing places, including, of course, the United Sûtes, are liberals, and are eer Uin to tender their resignations. It is believed that in a majority of cases they have already done sa Another change sure to follow will be in the captain-generalship of Cuba. He Is always chosen from Spain, and not from Cuba, and belongs to the party of the ministry. The present capUin-generai is a liberal, so that his resignation is regarded as a certainty, and it is thought quite probable by officials here that he has already tendered it flia retirement at this critical time in the affairs of the island, It Is believed, will have an important effect on the Caban situation, pected here that the new captain-gen eral will share the radical sentiment of the new ministry, which is said to lie in favor of crushing the revolution in short order. Ilia presence In Cuba is likely to be accompanied by heavy reinforcements of Spanish troops and materials of war. Yeaterday being the first day of the new ministry, a reply to the Unitod SUtes on the Alii* not expected nor It in ex case u as anca had it come up to a late hoar. It is thought, however, to bo one of the first subjects which will engage the ministry. Before reaching the merits of the case the ministry will first have to confirm or reject the preliminary assurance given by the last ministry to Secretary Gresham that a proper explanation will be made when the facts of the Alliance affair were ascer tained. The new ministry is rather inclined to be belligerent in its ten dencies, that is. so far as can be judged by tho prior record of its members. I Will Not be Allowed to Pass Unnoticed by | tho Unitod ft tat**, Resignation# Accepted. Madrid, March 20. —The government bas accepted the resignation of the ministers in London and Washington. Count Casa Valencia and Deputy De Lome will be their succesors. Gen. Garnir probably will replace Capt. Gen. Calleja in Cuba. Paris, March 20.—Leon Y. Castillo, Spanish ambassador, lias been recalled. The duke of Mandas will be his suc cessor. THE WALLER .CASE Washington, March 29.—According to statements made at the state de partment, no official Information has been received concerning the case of ex-Consnl Waller, convicted and sen tenced for complicity in the plot to overthrow the French in Madagascar. This lack of advices is considered as very strange and cannot be accounted for. It is a degree of secrecy not often restored ta While the esse is by no means so likely to lead to serions results as the other matters concerning foreign af fairs which confront the state depart ment, yet the United States govern ment will not let it pass without mak ing a determined stand for the principle that no United States citizen shall be tried by a military court in a foreign country unless captured while actually engaged in insurrection with arms in his hands. IT IS A GOOD CLAIM Against th* Property aad Assets of the Mraraguan Canal Const ruction Co. New York, March 29.— Judge La combe in the United States circuit court yesterday handed down an opinion on the application of Lewis Chable, permanent receiver of the property and assets of the Nicaragua Canal Construction Co., for instruc tions respecting a claim against the company by the Manhattan Trnst Ca, as trustee, holders of 995,000 of collat eral trust bonds, which are all that have been issubd ont of a total of $ 5 , 000,000 bonds of the construction com pany. maturing July 31, 1897. , Judge Lacombe says that the bond holders in question are entitled to rank aa creditors of the defendant corporation with respect to the assets sold by the receiver, and are entitled to have the amount of their claim in cluded by the receiver ia the com pota tion of the aggregate indebtedness of the construction company. CIVIL SERVICE EXAMINERS Dealgxat** to Coadaet th* Spring Inmtlon* Throughoat th* Country. Washington, March 95.— The civil service commission has designated the following employes to conduct the spring examination« — - C. D. Snyder begins at Plttaburgh, A. H. HillstVÄsflf« at EvansviUa. Ind., and examines in the states of Kansas, Mtssoen. Texas. Louisiana Arkansas and Tennessee, e Lonttville, Xy. t - f UNOLE SAM'S ROD, udi n tr at It I# Lalft to t h* Rack« of S*«ferai Offender* Against th* latoraal Washingtons Msi'ch 38 —The treas ury defhrtWtt » keeping a sharp lookout for violator« of the oleomar garine law had , . , , , •yehtf«»ay ' broujrlà four dealers up with a rouncT tarn vi9: Lindzkog A Frnebarg, first Illinois district, fined 913 for failing to proo erly mark a package of oleomargarine^ Mary Reiter, first district Illinois 91 v Theo. Olsen, first district IUlno£ X? »nd William Marti*», 915, *U for the tan»« offfonj, PROFOUND RCORCT. #a« (lenerai Feeling a* Mm A ««Mat» • At. l»ak m the tsasrst« CM««*» DIM«*»* fcÎÏTÜlaSÎ^ WUI DepMd C*« *k* tUMuit of MM Waaad—*reatav*« Friend# Fearful. _ , , Washington. March 99 . —No official confirmation of the attempted aasaa ainatlon of Li lltrag Chang haa been received at either the Chinese or the Japanese legations. The general feel ing here la one of profound regret that this venerable Chinese diplomat should have fallen a victim to a fanatic's bul let. Its effect upon the peace nego tiations cannot be determined, for much will depend upon the result. Nhould LI recover after a short Illness, the only result, It is believed would be to delay a settlement of peu*, should he die, a postponement of the peace negotiations for a number of weeks la regarded as Inevitable. Ho great is the confidence of the Japanese and the Japanese people as Id's ability to further Will Hava aa tha envoys well, in a settlement of peaee, that hia death would make it difficult to another envoy on the part of secure China who would 1 m equally accepta ble to Japan, or who, it la believed, would eo easily brin* the negotiations to • successful close. Li la 71 years of age, and at his ad vanced age men do not recover readily from aérions wound». Li has been In feeble health for many months. The punishment which LI'» assassin, Koyoma, will receive, will be both speedy and severe. In the present case, the attack upon Li, who ia the direct representative of the emperor of China, ia tantamount to an attack on the emperor himself, and will, for this reason, be severely dealt with. The friends of Mr. John W. Fo»ter in this city are greatly disturbed over the shooting of Li Hung Chang, since it ia feared that he may have met .a similar fate, dispatches to this effect, however, would indicate that no attempt haa been made upon his life, and the stringent measures which the authorities will adopt from now nntil the conclusion of the peaoe negotia tions negative the belief that any in jury may result in the future either to Mr. Foster or to the members of Li's suite. The report here that China will not consent tc a cession of any part of her territory as one of the conditions of peace, ia not believed to be correct The absence of any U Hang C hang'# Wnnait la Hood Condi tion. London, March 29.—A dispatch from Tokio to the Central News says that Dr. Sato, the surgeon in attendance upon Li Hung Chang, haa telegraphed to the emperor that the Chinese en voy's wound is in good condition and that there Is no anxiety regarding the result Li Hung Chang's aasallaut, the dispatch says, U believed to be in sane. LI HUNG CHANG'S CONDITION. Tha Parleying Continu*# -Th* Jap* Tak* th# r«#c*dor* lalnad*. Lon I win. Mardi 27.—The Tokio cor respondent of the Central News tele graphs that Li IIuugCliang's condition is progressing favorably. The assas sin's ballet penetrated the bone one third of an inch, but the wound, the surgeons now say, is not serious. The parleying in regard to an armis tice continues. Japan demands Shsn liai Kwan and other unoccupied Jloints and these demands have been yielded. Japanese forces succeeded in tak ing the Pescadore islands on March 94. The troops were landed and attacked the forte in the rear, where they were undefended, and carried them by as sault. THE JAPANESE GOVERNMENT Deplore* th* Attack at the A#aaa*tn 00 the Lit* ot U lluax Chaux. London, March 29.—A Central News dispatch from Tokio says a special ga zette has been published containing a message signed by the emperor and the imperial ministers deploring the act of a fanatic against the person of no envoy under the protection of Japan. The oriminal, the message says, must be punished according to law, and the nation must respect the imperial orders. A SAVING IN TALLOW Caase* a Hitter Dlaappolataient to Twen ty-rive Thousand 1'eopl* at Cramp'« Skip Yard. Philadelphia, March 29.— By rea son of the poor quality of tallow sup plied to be used on the ways 95,000 people were disappointed yesterday in their expectation of seeing the Inter national Navigation Ca'a second new steamer—the 5L Paul—launched, as the big hull stuck stubbornly and de spite every effort could not be started from the stocks into the river. After two hours' hard work in the effort to start the ship. President Charles II. Cramp, of the Cramp Ship Building Co., reluctantly nounced to the people upon the guests' stand that the attempt to launch the St. Paul would be abandoned for the day, as even If they could start her by continuing the work with hydraulic jacks and tugs, the launch might suit disastronsly to the vessel, as the tide had turned and was on the ebb, aad there was not enough water to float the ship in safety. It is not yet definitely decided when another effort to launch the 8t Pan will be made, but it will be in about two weeks. Mast Look for Sharp Competition f tbo A ravelin« H.p.hllc Washington, March 99.—In addi tion to having our cattle barred oat of several European countries. It appears from information received by Secre tary Morton that the Argentine publie is fast shaping its affairs to become one of oar principal_ petitors In this basinets. A private letter jnst received by Secretary Mor ton from United States Minister Bu chanan aays the cattle shippers are looking to a development of their trade in both Great Britain and Ger many. Bsrglar Cap*«r*d Thrmt*h tha Tfemt of nn so as com aa U Derated Man. Cleveland, 0., March 99.-A. F. Hartz, manager of the Euclid avenue opera house, caught a burglar in bis residence after breakfast yesterday morning. Th« Mlovr hid Uoder the . ra tT 1 * ltU ough unarmed, told him that if he moved he would fill i" 1 ot Meanwhile the family telephoned for a patrol wagon and the officers dragged the man from under the bod. He had boat 92.500 worth of diamonds on his Sra°V»Ï*\ h . Âl l Wn#t0lÇR ^® vt iUrtM family, one of w«*»* . •OUTMIRN Passengers on of the WorMg Ce^lJYö railroad wit»«**, »? h * ^ £?>• •• the tr»ln P ;^^l rtl '»lr* - Ths 'sink«.' event, »re not unknow. T~" "ferw. *.t. srÄiiü ruaalnc fro«, tbelr kav# watar In the» ,^7*. *•» 2 so*, from July to HsvetofoT** ** C As the trais approached SS'JCP* '«* &?•* ■ay« I bed of « Mter an Imme«, ' JJ® distança of I» or » f*, t * *•% r» Hke a geyser Tkl. 5 «Ma. aad th# train lu*,"* 1 »»? looked on with sa# and umn nuhalded. but tb# n rsctng u»rr#nt ** »• mltrond emhnnSnZ *5» *| track« 4 or • feet unde, S ' J** 2* * a temporary bridge, and bourn In raschln« Jack*»»»? t!*'« 4 pin nation of the phenom#^. ** Uhl l.conoae,ed b, branch of the *«..**, rt^T.^n «■e above its aataral bank, ü! *'*« min«, and that h T «one pw,,,**' 1 » b water was forced U p tbrou,h high column "•Ml J «MH«- at lh# t lion. Andrew J. Co^ ' »»a., has one of the most ili relics of the confeHera« uT Gen. Howell Cobb, wu prnûu*'" provisional congress thatmîïS gomery, Ala., to frame the-J.,* of the confederacy, and business had been finished hia duty to sign the comtiJ? president of the asnembU ^".7* with an elegant gold pe 0 .k"!* used only for that porpo* .ZT,! laid back la Its cane, that pen now It ha« aerer C turbed since the hand of (î,,. it ln 1U case, and the iak ^ seen where it has dried npo«^ !'hot <>g rap hr <1 at Ih# E»< #| , . Gov. Atkinson of Georgia sheriff of Monroe cooatj, Oa J him for all information respwtlwj lynching of the negro, aJmcTuT That officer replied by ernor a photograph of the dead Jj taken aa he hung suspended fr^ limb of a tree, the coroner of tk# -JI ty holding the body steady to hq* from swinging as the phoiopJ/J being taken. There wu 1 pression, almost a smile, «pot the jJ of the coroner, yvho looked rife ghastly under the cimuuuM» J reward of 9500 each has beea ofend I for the arrest and eonvictioa g jJ lynchers. Col. L*roy U. W«m. I Col. Leroy O. Weaver died it Chu I nooga. He was born at Selm, ih, s I 1815, and was the son of Philip I the original settler of that city. ( 41 Weaver at one time was worth tig. I 000, bat the war and iinfortauu »I ulation reduced him to pomq. |l was in the confederate neiriet, M later became a republican, and iiH was appointed governerof NrwXmfl by President Grant He wcot W (hi ta nooga in 1878, where bt Mil quiet, unostentatious life Htvsil thorough type of the geotlemsnfhl old school, and his death will kl»| mented throughout the south. Waodaa Clock*« L**( hi Nathan Allgood, of BoawtU, Gi. has a clock which hss bwn nm q and keeping correct time for IN ma, and has never been ont of repair U Dnring the war s Yulm s4 dier broke a cog oat of os» »fff wheels, which gave it s j*sr» 1 * Mr. Allgood had it repaired, ui * i doing fall duty. The ruii* gear is all of wood. once. now Proposée Réuni.» #f Ei-«k*» J. W. Edwards, s colored eon tar* at Atlanta. Os., sad s man of eon* erable property, hss stsrUd t w* ment for s state reunios of tk» slaves of Georgia No msn bon 1 freedom will be permitted to »«** There are about 600 eietow»»» lan ta. The purpose is toor*sniK um for mutual aid. Farmer* SttlUog Is *«ryls* A large number of farmers from ► eonsin, Minnesota sad <*** western states are settling land. Over 10,000 seres of 1 »m » ; southern part of the 1 Pstuxsnt river, where tlx.» P* watermelons and CAnUloo ^ ilfllt , been taken up by a colony ol sin farmers. Oeargla Kl** Arr##** Report# from the rice <* Savannah district show thsi ^ age planted this year will of last year, and probably r** 1894 the acreage was redo< T" n . ^ erable rice is now being » 1 Savannah to England, anew in this trade. » * Pie»** Hang <>n Polk Calmes, a 50 -jesr-oW found dead near Versailles. ^ logon spicket fence. M« g caught between bad strangled to , V,.-** tie of whisky was found is b " •track »T • Tr * 1 *' sirtC t P. M. Winters, JJ Ü?,.** 1 * by n fast freight train " hirh i t of Birmingham. ile ». gi feet into the air and into • d ^ back and neck were broke in a few moments came la 9«k» .nd wera caught in quick s»*» and wagon were •*^**?* a L.| W»* afterward the man • bt J Childr«* ff«««* ** -g*,* Two children, aged 5 * Mr. H.rt, -rr. >>•'«• "Jw A,h. county. N. C. in the house when the Near Denison, Tex- » Thera was a bad fire gt La., the other ^ business house* wer ® loss, 950,000; Insulanc*. a no««. 1 » » *'So*'* AU-. th. oth-r three whelps. One died, wanted to eat th« otJ>« r Too* Morn»!** Julia C «***£** W. Shephard, of »»^ ^ * „hü. In . « of In-oXf'"'' phine and died. ^ =3 iCSargeft With Charles Nelson was land, Ga., *,, 1 )*/» * iwitoh that wrecks^ * leoger train. wU* Mrv