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JPp* <fflidlnnd jj.aw[nal isput lished on Friday morning ofeach weekat j Rising Sun, Cecil Co., Maryland, I —BY— E. E. EWING & SONS. | Independent in politics and all other subjects. SI.OO A YEAR. IN ADVANCE. Friday, Nov. 25, 1892. Who Pays Our Taxes ? The above is the title of a neat volume on taxation issued by authority of the New York Tax Reform Association, edited bj Bolton Hall, Secretary of the Association The business of the Tax Reform Association is to spread the doctrine of the Single Tax theory and in promoting that work have compiled about all the information that is worth collecting on the subject of taxation, as it has been and is laid and collected. The story told by this little book is one of dis mal failure of the efforts reaching back for, it would be safe to say lour thousand years, to levy and collect a tax with any show of justice or equity on personal property. A perusal of this treaties on The Questions of the Day, by the most strenuous advocates of the theory of taxing all properly would cause them to pause and consider : first, whether laying a tax on all property, personal, real and mixed would be a public benefit; and second, whether it is not the part of wisdom to be governed by Ibe practical rather than theory in business matters. The theory of taxing personal property to superficial observers seems so obviously just that thej are apt to jump at conclusions and dismiss the case by affirming the judgment, and proceeding to levy a tax on personal property. When the assessor returns his lists he assures these judges that the thing is an utter impossibility. That with his hest efforts he has not succeeded in finding and lisiing one-fourth of the personal prop erty. The advocates of personal properly tax only stamp and fume and declare more stringent laws shall be enacted, so that by the aid of fines and penalties the guilty tax shirkers shall be compelled to render a true account of their belongings. Dear personal properiy tax advocates, the thumb screws and rack have been tried, but all efforts aided by torture even have been failures in the determination to levy an equitable tax on personal property. The cause of this everlasting failure is, the system is radically wrong. It would not be an equitable tax or a benefit to society, or promote business, if every cent’s worth of property and every dollor of money could be listed on the asses sors books and made to pay a uniform rate of tax. It would then as now, under the present imperfect assessment, be felt an injustice and impediment to business. As valuable as this little volume undei review is, like all things resulting from human eflbrt, it is not wholly faultless, and Mr. Bolton Hall and others who have lent a helping hand to the work have made use of a good deal specious reasoning and spec ial pleading to establish what seems to them a faultless theory in excluding personal property from taxation, in ingenious efforts to escape the justice of an income tax. This we believe arises in part from their mis conception of the nature and functions of money. That interest on money held out of use is in any respect different from un earned increment on real estate will not appear on careful analysis. To discourage this use of money is as essential to the public benefit as the abolition of land monopoly. An income tax would be a step in the direc tion of this reform. It is plain that the Single Taxers have never struck and follow ed this branch of their subject. A graduated income tax Mr. Bolton Hall and the Single Tax Association regard with a kind of horror, because it has the appear ance of being a personal property tax and discriminating against the rich. This much abused class never discriminate agaiust the bread winners you know, in grasping for income! We would not favor tax on in comes below 14,000 and if any change from these figures would incline to exempt a larger amount. The income that is used for the comfortable support of the family and could be judiciously used in bettering their conditions and giving them the ad vantage of natural opprtunilies, should be field sacred from taxation. But out of a surplus above this amount a percentage could be taken that would not be felt as a hardship and would only be justice to society which makes conditions possible for the beßt enjoymeut of those who are thus favored. They are afforded large oppor tunities for enjoyment which the multitude do not possess, and should pay something extra for that extra privilege. A very great deal can be said in favor of a graduat ed income tax, and we are glad to find the overwhelming preponderence in favor ol an income tax which questions sent out by the Association brought in the way of answers and from very high authority. A chapter in the book from Balford’s Magazine, by Joseph Dana Miller against an income tax, is a very fair sample of specious, weak, evasive logic that is made use of by oppos ersofan incofhe tax. The authors of‘‘Who Pays Our Taxes” appear to regard Mr. Miller’s effort an unanswerable argument against an income tax. With all due def erence to their judgment, we think the article from Balford’s Magazine as weak an effort to bolster a case as we have ever met - with. The author assumes false premises and then proceeds to build on those assump tions. By the art of expression and veneer ing of rhetoric he makes a fair showing to superficial observers, but his false premises insure like conclusions. In response to our request for those who voted for Weaver, Field and Noyes, throngh last week’s Midlald Journal, we have received some returns. Let others forward their names so that a nucleus can be formed in every district round which an organization can be created that will be able to place a ticket in the field next fall and back it with the elements of success. The democratic county ring has had virtually no opposition for a number of years. 1 TX3ZJE Js&TTDTiJLIZriD CTOTTIR/IISr^IL: FEUSTOVIEIMIBIEIZR, 25, 1892. State Eanks. Not a few ofthe banking fraternity are itching to get back to the state hanking business again and are edg- ] ing on to the subject cautiously by guardedly presenting the most favor able side of the plan, keeping its defects and dangerous features con cealed by omitting all mention of them. A company,—presumably bankers —have addressed a carefully prepared article to the editor of the Boston Herald which is copied in The Financier without comment. These gentlemen of the Hub conclude their proclamation which is intended as a feeler to the public, with this assurance: ‘‘The National bank cir culation is in a moribund condition,’’ which is to say in a dying condition, and their cautiously suggested remedy is condensed in the follow ing • sentence contained in their labored pled for a return to state bank issues. They say, “it is worth considering whether the standard to be fixed by Congress might not be such that no State Bank circnlation would be relieved lrom the 10 per cent tax unless the State which chartered the banks should guarantee the redemption of the circulation as the United States does the National Bank notes, * * * requiring also a deposit of securities from the banks ” Such a scheme would fall still bom. The National banks’ chief complaint is that they are required to furnish expensive security for their circula tion, and if the state demanded such secuiity as a pledge for guaranteeing the banks’ notes of what advantage would it be to the banks to shift from national charters to state charter? Besides the states never could make the notes of their banks legal tender and therefore they would be at a discount outside of the 3tate, not received by the National government for taxes and such notes would be condemned as “cheap money,” and cheap, not in the sense that these advocates of a return to state banks when to dis parage silver money, but in the true sense ofthe term, cheap because it would be at a discount lor its lack of legal tender quality. And if the issue of such stale banks as recoro mended was bound by a cast iron guarantee in order to secure state indorsement, it would be hampered with all the objections urged against the “moribund’’ National bank issues, and would fail to possess those “elastic” qualities which is the bane of the National bank issues. But this entire scheme is bnt travel ing round Robin Hood’s barn to come back to the same point they start from. The National government is the only power which can create legal tender money. It can guaran tee that money by its taxing power upon every dollar’s worth of property in the nation it such guarantee was necessary, but there is no other guar antee needed than a simple act of congress declaring the money it issues to be a legal tender for all debts and dues public and private within the jurisdiction of the government which stands behind every law made by congress. The power of the govern, ment declares this law shall be obey ed. These banking financiers know all this but they keep as far away as possible from such a common sense method, because they want to hang onto the issue of the money of the people; while they can hold in their grasp that prerogative they can con - tinue to tax the people to an extent only limited by their ability to pay. . And not only this but if they can , keep in their hands the exclusive , privilege of issuing the money of . tne country they can control both . government and the business of the country, continue to be complete masters of the nation and people as ’ they are now. No. The people want neither State banks or National batiks of issue, bnt their demand is that the government shall be the sole issuer of the paper as well as 1 the metal money of the Nation, and ' that no private corporation shall be 1 vested with the prerogative to issue a single dollar. The way out of this ' money difficulty which our learned , financial doctors profess to be so , puzzled over is for the government to issue as much money as borrowers , can give ample security for tiie return payment of—just as our present banks do every day—and supp'y depositories for the people in place of . putting this business into the hands of agents called National banks. This is the plain common sense business method to adopt and this banking fraternity who scratch their wise heads and pretend to the people to be sorely puzzled, know it. But this method of solving the problem takes the interest rake out of their jeweled hands, and that is what’s the matter- Many people suffer for years from troublesome aud repulsive notes, boils, aud eruptions, without ever testing the marvelous curative properties of of Ayer’s Sarsaparilla. The experi ment is, certainly, worth trying. Be sure you get Ayer’s Sarsaparilla and no other. Many Persons Are broken down from overwork or household cares Brown’s Iron Bitters I rebuilds the system, uids digestion, removed ex -1 ctbs of bile, and cures malaria, (jet the&cuuiw. WHY NERO BURNT ROME.- MASSACRE OF THE BROTHERHOODS. From the National Watchman. With the aid of some new found writings, ioscriptions and stone lodgings of which I have been in search, I am now able to chronicle something inter esting if not startl’ng and new, about Nero. He was the emperor who burnt up the Eternal City. They say he fiddled while it burned They also impute to him no method in the doing of it, except the unexplainable methods of the devil. They are mistaken ; for he had a jealousy blind method in all bis diabolical acts, couched with the uotion of his own originality and im portance. It is reported of him that he once coveted an invention of one ot his slaves, but had him murdered before he understood how to make or work the contrivance, and the whole thing was lost. The same blind jealousy actuated his conflagration of Rome. The fact is that Rome, especially in the quarters covered by that fire, was “infested’’ with all sorts of brother hoods, the degenerate relics of the great ancient trade and labor unions. This is established. It may be best to start out by enum erating some of ihese brotherhoods, noting the places that were “infested’’ by them ; and it should be remembered that Nero committed this horror only thirty-nine years after Christ’s cruci fixion, which shows the rapidity of the spread of Nero doctrines in the already mellow soil of the ancient but now despised and impoverished brotherhoods of Rome. In the ‘ hive’’or woiking men’s abodos, were the headquarters of the coasters aud big ship unions, the oil grinders, the tax collectors, the wine smokers, five or six kinds of smiths and metal workers, as many more of wood workers, the perfumemakers, shoe makers, cobblers, patohpiecers, rag pickers and many othprs. Suetonius says that in Nero’s time they were call ed burners, or incendiaries, and that he made this his excuse for burning the city, charging the crima to them- He also drove the Jews out of Rome, accus ing them of heing in league with the same brotherhoods. Nero had ail his plans well concocted, evidently some time before the fire was ignited. Although both Suetonius and Tacitus agree that he shirked the responsibility of that vast conflagration upon these three elements—the unions, the Chris tians and the Jews, swooping them ail into one category as the *• burners,’’ he did even this methodically; for he was backed up and sympathized with by the great and rich who, seeing the rapid growth of the old enemy, supposed to have been annihilated by Caesar’s con spiracy laws, greatly feared that they might become as powerful as in former times. Nero swore that he would clean out this filth. Dion says, quoting from a poem now not extant, that ‘Nero, the meaoest of mother-murderers, dcscend , aot of the line of Aloeas, was persuaded by the evil spirit, or led to it by the crowd, to clean out the place by fumi gation, so that with smoke and fire it should become cleansed, purified, and restored to the gods.” It is plain that he thought the city had become polluted by a combination of the old brother hoods with the new sect, and that he had determined to restore it to the gods by this hallowing purification. “And all this” continues Dion, “to the end that the great Julian line, which had its origin in .uoeas, might become the supreme power.’’ Suetonius declares that Nero burnt Rome on purpose, and that his determination was to rid it ot the deformity of the streets, caused by , their crooks and narrow curves and passages, which were very ancient. The fire broke out among the un sightly taberme, where were the booths of the cobblers, mechanics, ragmen and small traders ; and it is curious to note that these so called deos of the desti tute occupied the site of the gardens where now stands the Vuticun and St. Peter’s cathedral, the home of the Pope and most celebrated religious institu tion in the world. Should the facts be scanoed, it would bo found that the great Vaiican was founded here on the traditional memoi ies of that catastrophe. The sodales and collegia, or brother hoods and schools, were the ancient names of the trades unions, and it was they who suffered most. There is another remarkable event to be men tioned here: Ooly one year alter this great holocaust Titus took the city of Jerusalem aud indiscriminately mur dered all the people within the walls, the number who fell being, according to Josephus, one million eight hundred and fifty-four thousand four hundred aod ninety. This unparalleled mas sacre is strong collateral evidence of my theory of a method in Nero’s mad ness. It proves that there existed a brutal and lingering hatred against all that portion of mankind who bad adopted any communal forna of life ; and the Mosaio law ranked not only the aooial organizations but the whole Jew ish family amoug those coming under the Roman curse. This horrible cruelty almost transcends our powers of belief. [continued on page four.] mmmi Our preparation for'Fall and Winter of ’92 has eclipsed our* best previous efforts. Never before has there been such an immense stock of Clothing, Hats and Furnish ings held under any one roof, and at such low prices that they will surprise you. MASTERPIECES of the Tailor’s skill in the O shape of Superb Suits for E Men are stacked high on JY our counters, all newest M and best fabrics represent- ed. Beautiful line of Suits at $/o, sl2 and #ls. 10,000 OVERCOATS o could not afford you a E more ample assortment H than our mammoth stock. M Everything bright and new is represented. Prices $7, 10, 12 , 75, and upward. YOUR BOYS are richly provided for in A our grand gathering of (J Juvenile Wear. There’s ]VJ no excuse for keeping E your boy in a shabby rig when so little money will dress him like a prince. Handsome Suits and Over coats $2.50,5.50,5. and up. Individuality in DRESS 5V finds graceful expression through the medium of our celebrated Order An- E nex, which occupies the building 6 & 8 S. Charles St. Our S2O and $25 lines of Business Suits to Order are the exclusive tailors’ $35 grade. Handsome HEAD-DRESS. When you come to our JJ store you cannot afford to pass by our Hat Depart- L ment. At you can Jj get the regular $3 Derby or Soft Hat, pay nothing for the name or surround ings here. Large lines $1.24, 1.49, 169. MEN’S UNDERWEAR H in enormous variety. Soft, cosy & comfortable Suits Jj that won’t scratch the skin Tj at $1 for both garments. Our matchless laundered Dress Shirts 50 els. match less elsewhere under sl. Neckwear, Sox, and all other possible needs for stylish dressers in mag nificent profusion at very moderate prices. Send for Samples, Price List and Self Measurements. Oehm’s Acme Hall, Clothiers, Hatters and Furnishers, 5 *• 7 W. Baltimore Street, Annex, 6 AS South Charles Street. FOR DRY GOODS The best place is THE IMMENSE ESTABLISHMENT of Messrs STRAWBRIDGE & CLOTHIER Market and Eighth Streets, PHILADELPHIA. Write for Samples. of whatever may be desired. They will reach you promptly. Illustrated Catalogues mailed to any address on ap plication. Friends’ Normal INSTITUTE, Rising Sun, Md. Warren L. Kauffman, A. 8., Principal. POE BOTH SEXES. EDUCATES FOR BUBINEBS. TEAOHINQ OR OOU-EOE. THOROUGH AND PRAOTIOAL. Term begin* 9th Mo. (Sept.) 12th, 1892. For Catalogues, <fcc.. apply until then to E. R. Buffington, Secy. MAMMOTH STORE, Havre de Grace. IT’S OVER. The election is over. As is always the case in such a battle there is a rush for supremacy ; some one has to come out ahead and others must be satisfied with defeat. It is so in business, has been, ever will be. The usual lull in business which precedes the storm of a Presi dential election has not been experienced by us this season. We have had the biggest October trade in the history of our house. Of course there has been stimulations ; there’s always stimulation. We believe in putting push and energy in our business. We’ve never found any way to make business except nerve and wor£, nerve to put in a large stock of goods and work to find when and where to buy at roc.6 bottom. This accom plished we are in a fairway to get the cream. We are doing it. We have a large and well selected and made prices that will tell. Never Before Have we had such an enor mous trade in HE A TING AND COOK STOCKS. The cause is evident. Car rying as we do the largest variety and without an ex ception the best Heaters, Cooks and Ranges on the market and buying away down for spot cash, we are enabled to supply our cus tomers with any style of stove made. We as£ an inspection of our stock. If jfou come to our store and see our line you will be amazed at the variety and cheapness. It seems in credible that we could make so low prices as we have done, but facts are facts and buyers cannot afford to disregard them. We have only the best to offer and submit the prices for your consideration. Challenge. We throw down the gauntlet and defy anybody to bring forward bet ter pleased customers than we are fitting out daily with Furniture, Carpets. Stoves and other house turnishinga. They aie trumpeting the praises of our goods throughout Cecil and Harford counties, and we are prepared for such trade as such praises are bound to bring. Many designs of Bed-room Suites,) Chairs, Tab es, Lounges, Sideboards, &c., are displayed in our Furniture De partment, and in cur Carpet Department Is found such goods as to please the fancy of any one seeking after a low price for kitchen or a fine Moquelte for the parlor. Prices range from 20 cents to $1.50. We open your eyes with bargains, the like 3-011 never 6aw before. Come and see for yourself. The Cold Snap Has snapped at last and may last till it snap? harder. Why suffer the cold to creep down your back at night with cover at our prices? We sell bed covering at wholesale prices because we buy direct from the mills iu original packages, hence pay prices the wholesale men have to pay. You certainly would be surprised at the low prices of our Blankets and Com fortables. What think you of a full size Comfort weighing 8 pounds, made of good calico and fi led with white cotton, for one dollar ? Not much more than the value of the cotton they are filled with. Of course we have some much lower in price and many that cost more, run ning up to four dollars. A. D. SPENCER. The Parade. Clubs from various parts of the country with ranks com plete traversed the streets of Rising Sun to and fro on the evening of tne 22d inst. Men crooked as well as straight, Boys in years from six to eight, Men with funny heads and long hair, Men with big heads and no hair there, Men short as well as tall, Men with plenty of talk and that was all, Men of leisure and money plenty, Men of business and cash not any, Men of mirth and a share of wit, Men of common sense a good bit, Men who save without trying, Men who know this is done in buying, Men who emphasize “I told you so,” Men who declare the stock is complete At Buffington’s just down the street. When we reflect that this large assemblage of intelli gent people embracing so many shapes and condi tions could all be accommodated with Clothing right here in Rising Sun it is certainly a consoling thought to us all; remembering also that all meet upon the same plane, whether they possess keen insight or lack the power of mental pene tration. Prices all marked in plain figures and universally the same to all. We again call your attention to a cut in Dress Goods: All-wool Garnet Dress Stuff - , 75 to 50c All-wool Navy Blue Dress Stuff, 75 to 50c All-wool Brown Dress Stuff, 75 to 50c All-wool Cardinal Dress Stuff - , 75 to 50c Brown and Gray Plaid, 25 to i2^c E. R. BUFFINGTON. Another Arrival of those fine Light Overcoats. The first lot went out very quickly and we are ready with the second ; they are beauties. Horse Blankets have been moving rapidly, but many good things left in that line still. If you want a good robe at a low price you can find it here. Gloves in great variety, from the finest Kid down to or dinary £nit goods. Dress Goods—a few things in medium priced goods that appear equal to the finest. Ladies’ Fascinators and Hoods, in blac£ and colors. Children’s goods in this line have not been forgotten. When you find your feet wet, come in and get a pair of Boots that will Keep them dry. It can be done. Those who have tried ours tell us so. A fine line of Holiday Goods about December Ist. RISING SUN, MD. invoice of BucKwheat. An Invitation—- is extended to all to come and examine our Fall stock of goods. A full line of Dry Goods - - - in stock. Don’t fail to see our yard-wide Muslin at 5c per yard. Fall Underwear - - - has arrived and is worthy your attention. Our line of Men’s and Boys’ Boots and Shoes - - - is larger to select from than heretofore, as we have greatly increased our stock. Also a full line of Shoes for Ladies and Misses. Fresh Groceries - - - of all kinds, both staple and fancy, aiways found at W. T. FRYER’S, COLOR A, MD.