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J H. McCOY, Editor and Proprietor.
*" ' . A ' ? ? ? ? VOL. XIV. Terms? $1.00 Per Year, n Advand Decisions* in Regard to Stamps Interesting to All LINES OF BUSINESS.! Drummers are not Taxed as. Brokers. Theatre* in Summer Fay a Fro Rh(h Snni f??r the R?nnaiii?ler of (he Year? ClrciiHtH nu<t 4'oiiuly Fairn. Internal Revenue Collector Fruit, is in rcceiot of more rulings by J Commissioner Scott. While some | of them are already known as nay- ., ing been ruled on by the depart-, nient, others were still in doubt. These decisions have a iurther; value in that they are in a sense the results of a second consideration of the matters referred to. These decisions are sent out as Interna* Revenue Circular No. 508 and are as follows: , , . A person who is bound b\ hi., agreement to give his exclusive services to certain firms in solicit ing and receiving orders on com mission for their goods, is not re garded by the larf as a commercial broker. % Warehousemen who receive to bacco, cotton or any other produce or goods 01 consignment for sale or commission, are no: liable a^ commercial brokers. Auctioneers who receive aud se.. goods at their auction rooms or on the premises of the owners on com mission, are not liable to special tax as commercial brokers. Drug brokers are properiv in cluded under the head otcoinmer^ cial brokers, and are subject to t:ie special tax 01 $20. . : A nerson is not required to pa> a special tax as a pawnbroker tor rare or occasional acts, which can j not be regarded as his business o* occupation. . . ! If the complete business ofcus torn house brokers is transacted by parties at offices in different parts ( of one district, separate special tax must be paid for each efnee under ; provisions of section 3235* SOCIAL CLUBS AND THEATERS. | Social clubs open only to mem- ; hers ate not required to pay specia^ tax 011 billiard tables, but 11 liquor is sold to members they are liable to pay special tax as retail liquor dealers. . , . Where theaters are entire > closed during the months ot July ? and August, aud only open in tne month of September tnespecia. tax is to be reckoned noui fcepteinocr 1 to July 1 following, at the rate 01 $100 for the year, beginning July 1. , Exhibitions of Edison s Kine.o-j scopes require payment ot a special, tax of Sio in each state where such exhibitions are held. I A special tax stamp cauuo be transferred to a successor in busi-. ness, except that m the case ot death, the wife, child, executor, ad ministrator. or legal representatives mav carrvon the busiuessuntil the. year expires.in the same house and on the same premises, without pa\ ment o: any additional tax. Exhibitions ot feats ot horseman ship, such as are seen in circuses, which occur on racetracks, are sut>- , iect to the special tax ot *100., More tests of the speed ot norse* en racetracks are not classed as "feats of horsemanship." Variety shows whether given at . summer resorts or elsewhere.which] include ''acrobatic sports, comej within the definition oi a circus in the statute which requires special tax therefor. FAIRS AND HORSE RACES. Agricultural associations are re quired to pay a special tax at the rate of $10 for exhibitions, .nclud ing horse racing. Exhibitions of speed of horses on track are not classed as circuses. A lecturer using a stereopticon to illustrate his lectures and charging an admission fee is liable to special tax of $10. Exhibitions and shows given on fair grounds, but under different management than fair association, are subject to special tax. A deed for "love and affection," or a mere formal deed without any consideration passing. Such deeds are required to be stamped and the taxation is based on the actual val ue of the property passing under the deed. Collector Fruit was also in re ceipt yesterday of a number of cir cular letters from Mr. Scott, which are individual replies to letters ad dressed to the department. Some ot these letters of inquiry are dated six weeks ago, and the replies are under dates of August 16 and 17. At the closa of each letter -there are apologies for delay in replying, stating tha* the office of the com missioner is simpiy overwhelmed with business. The rulings in | these replies, briefly digested, are: LEASES AND TENEMENTS. 1 If a party occupies a house for I no stated period, whether it be one month or len years, if these tenan cies at wiil are evidenced by a writ :ing between the leasee and the 1 lessor, they require stamps as 'leases. Ii they are in the iorm ot monthly agreements they are taxa j ble at 25 cents. : A certificate of the appointment ; of executors or administrators re quires a stamp. A certified copy of the record by j the Register or Recorder requires la stamp if required by law, and for ! private persons for private use; otherwise, it does uot. ! An agreement to sell real estate jdoes not require a stamp it no title ? is conveyed to vendee. j The bond of an administrator re j quires a stamp. The ordinary order of the Presi | dent and Secretary of lodges or j other organizations on their treas urers. if these orders are pas-ed to ;a third person and in the nands 01 thisthiru person become orders to [the treasurer to pay the said parties | the sum oj money mentioned there in, are subject to taxation. If they (do not get into the hands of a third part}* tuey do uot require to be i stamped. An order from one ?rm to an : other, payable strictly in merchan dise, is not required to be stamped. I A bond secured by a mortgage is held to be subject to tax as a prom issory note. I Tonic shampoo and other hair dressings are subject to tax. DEWEY'S SWORD Thnt v.H<t Voted to llim By C'oncr?M, I he Accepted Washington. D. C., August 22 ? The design for the memorial sword the Government is to present to Rear Admiral Dewey, according to act of Congress, was finally .deter mined upon today by the committee having the subject in charge, con- ' sisting of Acting: Secretary Allen,! Senator Lodge of Massachusetts.' aud Professor Oliver of the United States naval academy. A great many designs have been submitted, some of them showing much artistic beauty. The one selected was submitted by Tiffany & Co., Xew York. The design is less ornate than some others. Its marked characteristic is its simple ; and solid elegance. The hilt of the sword as originally submitted, showed an eagle's head, but this j was changed to a plain and solid,! but highly traced gold handle. The blade is ''Damascus," being subject to that process by which the famous Damascus blades were made. One side ot the blade bears j the inscription: "The gift of the nation to Rear Admiral George Dewey, U. S X., in memory of the victory at Manila Bay, May 1, 1S98." The scabbard is of a dark blue damascened metal, with a tracery 1 of gold. One of the most marked features of the original design was at the end of the scabbard, where in miniature a crown, presumably! the Spanish crown, was being run through by this Dewey sword. The committee rejected this suggestive feature, and instead of the pierced crown there is substituted two dol- 1 phins. HAVANA'S DISTRESS. Provisions and Other Necessar ies of Life CONTINUE AS HIGH As During the Blockade.? Ac tion of the Colonial (iovernuipnt Hmn Rendered th? Con dition of the Poor Very Piiioful. SO.OOO Feoplp Without F<?I,iAVo 72 * iwn ?nd Children Look .Hot** Like Cor|?<*4>M Than Unman lirlnri. I r : ' ? / I Havana, via Ketf West, August 22. ? From a Spanish correspond j ent? The situation at Havana re mains the same as during the blockade. Provisions and other necessaries of life are very scarce and prices continue high. The col oniel government imposed the high est customs duties which continue in force, making prices high and 1 rendering the situation of the poor very painful. The free kitchens which have i been established in Havana daily furnish about 30,000 persons with food; but owing to the great num ber oi poor in the city without food of any sort, the amount ot supplies I handled by these kitchens is quite ! insufficient to relieve the distress u> ? any great extent. Women and chil dren lie about the streets pale and enanciatednnd looking more i*ke corp>es than living beings. Considerable excitement a?:d dis content exists among the insurgent sympathizers, who condemn strong j ly all the acts oi the colonial gov | eminent and many of those sympa thizers are leaving the cities and ? towns to join the insurgents. Dur j iug the last few days hundreds of | uniforms have been sen: to the in surgents from Havana. An immense majority of the | Spanish conservatives in the island and the. natives favor the annexa tion of the island to the United! 'States, which they consider the only means of securing a stable' government in Cu*>2. In no coun-: try has public opinion ever appar ently undergone such a radical and rapid change as in Cuba. Even j the most ardent Spanish residents now favor annexation. The colonial secretaries and a number of other officials met at the palace a few nights ago to receive orders from General Blanco, re garding the preparation of docu ments and other preliminary steps for the evacuation of the island. It is reported that t^e insurgent! forces from the provinces of Pinar del Rio and Matanzas are uniting in Havana province, purposing to! make a triumphal entry into Ha vana city. A *>?ll AfCMtfUl. Benwood, Ohio, Aug. iS, ^S. About 2 o'clock thfe afternoon the people of this place were star tled by the first fire whistle that had been heard here for many mouths. It proceeded rrom Fishers Price boiler house on the hill, above town. Q-iite a number of houses are located on the ridge, especially those of oil field people, and it was one of these, belonging to Elmer Savior, a driller, iu Fish ers's employ, that had caught fire. A little child of Mr. Saylor was in the building, which was ignited by a gas explosion, and burned very rapidly. The child was asleep, and although every effort was made to save it from the flames, it was be yond help, and perished with the structure. Mr. Saylor is at Jack son's Ridge, where he is drilling on the Gadd well tor Fishers. 1 Sew Jtevenne Decision**. The secretary of the treasury has decided that the tariff act of 1S97 j does not authorize an allowance for 1 loss of re-imported domestic whisky | in customs warehouses. Collector of Internal Revenue, Scott has sent the following deci- ; sion to Collector James S. Fruit, of 1 this city: Persons whose business it is to negotiate purchases or sales off stocks or other securities and are also brokers of grain or produce are j required to pay special tax on both j avocations. The business of selling land on commission, taking applications for [loans 01 writing insurance is that , of a broker and no special tax is re quired. ! The special tax fot_a horse rac ing exhibition is $10. ! Stamps imprinted on checks, drafts or other investments will not 'be redeemed. Bank checks drawn in this coun try cn a foreign bank are subject to the same tax as checks drawn ia j thisjcountry on a domestic bank. Farmers and growers selling to j bacco in its natural condition h ive ,to pay no spec^tl lax. Dealeis are not permitted to re move chewing gum from original ! stamped packages and piace same 'in their showcases. | Teachers' certificates issued by I state or county officers i:i interest j of state or county require no stamp" | but if they are issued fjr private ?use they must be stamped. To purchase state, cnuntv, school 'or district orders or warrants does .not subject a person 10 a special tax unless such purchases consti . tute his regular business. Dray tickets or shipping: receipts j not surrendered for stamped bill of lading must be stamped themselves. Brokers' special tax is not re quired to be paid for negotiating a loan of money. Bottled wine removed from prein ises for private consumption of the manufacturer needs no stamp, nor that used by his employees lor i which no charge is made. Wine; given to salesmen to distribute as free samples must be stamped. Two one cent stamps will do lor a quart bottle of wine. MILES WILL LEiVE Porto Rico- Prepnritt Ion* Jinking for Ihc Evnountlou of the IhImimI. Ponce, Porto Rico, August 22 ? Gen. Miles and his staff will leave j for home on the steamer Aranzas tonight. He is now holding a final conference with Gen. Brooke, who 1 arrived from Arroyo, on the Still water, this morning, and Gen. Wil ison, whose headquarters have been moved here. Senor Lopez, editor of the San j Jnan Correspondencia, is here. He; 1 reports that Gov. -Gen. Mscias is j pushing preparation for the evacu- ( .aiionof the island. The obstacles in the harbor of San Juan are be ing cleared away and a ship loaded with dynamite has been removed.*. Gen. Macias. Senor Lopez says, will return to Spain in a few days, leav ing the details of tne evacuation to his subordinates. Gen. Henry's men are badly in need of provisions. The garrison here says it is impossible to trans port supplies over the mountain trail and it has been arranged to send them to Arecibo, an open port. I'orlj* Tram*. i Forty teams, belonging to Chad derdon & Young, the well known hauling contractors, lett this city yesterday for pointsfelong the route of theTri-State Gas company's line that is being laid/from Con a way to SteuW&viUe, Obio. More than twice that number of teams and . teamsters of this city will be given employment until the line is com pleted. ALL CHARGES DISMISSB Sir*. Afklnoon >o Longer H?M lM ;C'onri-('uaplfMr E*oner?l?l? H C jw? Emlfd at Ijut. ' Charleston, W. Va., Aug. 22.? News was received here this evei ing that the forgery case again Mrs. Myra Atkinson, wife of Go ernor Atkinson, was dismiss? Judge Blizzard at the trial agtof with the attorneys that he wou render his decision in chamber Accordingly, today, he wrote Gei C. C. Waits, the leading attorn* for Mrs. Atkinson, that he sti tainened Watts' motion to quai the indictment on the ground thi she was not charged in the indie ment with intent to defraud, as second, on the ground that tfc 'principal who was tried with h< j had been acquitted. I The whole prosecution from th , very beginning has been conducte by a dissatisfied heir to her forme j husband. This ends the matt< ! completely. Mrs. Atkinson wa charged with forging Judge G. I Camden's name to legal paper checks, after his death, and antj dating said papers to make it appe4 t'a it the transaction was done in h life time. Mrs. Atkinson is tfc subject c! congratulations from a her friends tonight, who rejoic that the matter is ended. Alitor. " - j H. C. Kratt, the genial day cler the Hosford, returned hist even 'ing from p ints east where he h? been for the past few viays. Durin his trip he visited Camp Algt where a large number of Sister jvillc boys are located. He says tl boys all look healthy and content! (with soldier life with the cxceptic that they are anxious to be mow to Cuba. Anthony Smith, (of Wick, repu' licau candidate for the state senat lis in the city today shaking hanr I with his political frieuds. rr5*= ma THIS SIjEC2-A.]SrT. i v C* ] X'y <??'_ < Vfc | -*ls Given away X)"CLZ??32Lg "tlh_<3 IF^k-HR,. We will have an elegant exhibit on the grounds. Be sure to visit out booth and learn tHe particulars of our handsome gift. It costs you nothing. p-nn -i 1VH &o IBoesliaa?, W. V-A.. SISTEBSVILLE,