ESTABLISHED 1890.
New
THIS ONE IS OFFICIAL
Decision of the Supreme Court
in the Income Tax
Cases.
IT IS READ BY JUSTICE FULLER
Rents and Income From State,
County and Municipal
Bonds Exempt.
WASHINGTON, April 9.—The anx
iously awaited decision of the United
States supreme court in the income tax
was rendered by Chief Justice Fuller.
The court knocked out the law so far as
it taxed incomes derived from rents
and also from state county and munici
pal bonds. By a tie vote of the court
the law was sustained in other respects.
The court's conclusions after review
ing the historical and other phases of
the question were as follows:
In Charles Pollock versus the Farm
ers Loan and Trust company et al. It
is established:
1. That by the constitution federal
taxation is divided into two great
classes—diiyct taxes aud duties, imposts
and excises.
2. The imposition of direct taxes is
governed by the rule of apportionment
among the several states, according to
numbers and the imposition of duties,
imposts and excises by the rule of uni
formity throughout the United States.
8. That the principle that taxation
and representation together was in
tended to be and was preserved in the
constitution by the establishment of the
rule of apportionment among the sev
eral states, so that such apportionment
should be aocarding to numbers in each
etate.
4. That the states surrendered their
power to levy imposts and to regulate
commerce to the general government
and gave it the concurrent power to
levy direct taxes in reliance ou the pro
tection afforded by the rules prescribed,
and that the compromises of the consti
tution cannot be disturbed by legislative
action.
5. That these conclusions result from
the text of the constitution, and are
supported by the historical evidence
furnished by the circumstances sur
rounding the framing and adoption of
that instrument, and the views of those
who framed and adoptedit.
6.- That the understanding aud ex
pectation at the time of the adoption of
the constitution was that direct taxes
wonld not be levied upon the general
government, except under the pressure
of extraordinary exigency and such has
been the practice down to Aug. 15,
189
i.
If the power to do so is to be ex
ercised as an ordinary and usual means
of supply, that fact furnishes an addi
tional reason for circumspection in dis
posing of the present case.
7. That taxes on real estate belong
to the class of direct taxes, and that the
taxes on the rent or income of real es
tate, which is the incident of its own
ership, belong to the same class.
8. That by no previous decision of
this court has this question been adju
dicated to the contrary of the conclu
sions now announced.
9. That so much of the act of Aug.
15, 1894, as attempts to impose a tax
npon the rent or income of real estate
without apportionment is invalid.
The court is further of opinion that
the act of Aug. 15, 1894, is invalid so
far as it attempts to levy a tax upon
the income derived from municipal
bonds. As a municipal corporation is
the representative of the state and one
of the instrumentalities of the state
government, the property and levenues
of municipal corporations are not sub
jects of federal taxation, nor is the in
come derived from state, county and
municipal securities, since taxation on
the interest therefrom operates on the
IF YOU ARE INTERESTED IN
HARDWARE
Complete throughout, since moving into our new
store. Call and see it. We have also the
which cannot be exoelled. We sell Gasoline, Kerosene,
Glass and Paints of all kind*. And then, come and see our choiiQit
Creamery Cans and Refrigerators.
Kothing equal to them on the market for durability and convenience.
A FIHST-CtASS TINNER, Tinware and pump work guaranteed.
power to borrow before it is exercised and
has a sensible influence on the contract,
and therefore sucn a tax is a tax on
the power of the states and their instru
mentatalities to borrow money, and
consequently repugnant to the consti
tution.
Upon each of the other petitions
argued at bar, to wit:
First—Whether the void provisions
as to rents and incomes from real estate
invalidates the whole act.
Second—Whether as to the income
from personal property as such, the act
is unconstitutional, as laying direct
taxes.
Third—Whether any part of the tax,
if not considered as a direct tax, is in
valid for want of uniformity on either
of the grounds suggested.
The justices who heard the argu
ments are equally divided an i there
fore no opinion is expressed.
The result is that the decree of the
circuit court is reverse:!, and the case
remanded with directions to enter a
decrea in favor of comploinaut in re
spect only of the voluntary payment of
the tax on rents and income of its real
estate, and that which it holds in trust,
and on the income from the muuicipal
bonds owned or so held by it.
The delivery of the opinion consumed
just one hour. Chief Justice Fuller
began at 12:05 and concluded at 1:05.
He was followed by Justice Field, who
read the first dissent.ug opinion, speak
ing in a low tonu that contrasted no
ticeably with the loud delivery of the
chief justice.
The decision applies to three ca^es,
the.lirst of which was brought into
courts of the District of Columbia 1y
John G. Moore, to enjoin the commis
sioner of internal revenue from the
collection of the income tax, while
the other two were those of Charles
Rolleck versus the Farmers' Loan
and Trust company, and Lewis
H. Hyde versus the Continental Trust
company. Both appealed from the de
cision of the United States oircuit court
for the Southern district ot New York.
The action in these two cases was
brought to enjoin a voluntary compli
ance vith the law in the payment oi
and when the circuit court sus
tained the law, Pollock and Hyde ap
pealed to the supreme court of the
United States.
WOULD SET* A PRECEDENT
Why Nfeancm Dlnllke* to Concede In
demnity Ytomanded by Knflaiid.
WASHINGTON,
MCDONALD BROS.
April 9.—The answer
of Nicaragua to (-Jreat Britain's ulti
matum is being anxiously awaited by
officials and diplomats and until it is
made known there promises to be no
further developments in fliis contro
versy which has indirectly involved the
United States. The answer is due al
most any day now, although it is an
ticipated that Nicaragua will take the
full limit of time accorded by the Brit
ish ultimatum.
One of the diplomats oonuected with
the matter says:
"If it was simply a matter of paying
Great Britain $75,000, that: would be
quickly don". But an agreement to
pay this amount carries an agreement
of much more. It tacitly admits that
Consul Hat -h was erroneously ejected
froia Nicaragua, and is at liberty to re
turn. If he goes bacit he will foment a
further disorder, and be a source of ir
ritation to Nicaragua. And if $75,000
is paid Consul Hutch, there will be a
much larger amount demanded for the
other British citizens ejected at the
same time. The Hatch se is merely a
test for a large number, and if Nicar
agua yields to this one, it
concedes
the
justice of all."
Will Have Field HporU
MKMPHIS, Tenu., April 9.—At a meet
ing of the advisory committee of the
interstate drill and encampment, May
20, Monday was set aside as athletic
day. It was decided to offer prizes in
the several field sport events, and make
the day of grea interest to the soldiers
in camp and the public generally.
Bend me FOUR GENTS In stamps ana let me
send you something valuable on the subject.
9
CHA5.8. FEE, 0«l |W Agent, St. Flttl. MM.
JAPAN'SPROPOSAL
MADISON, SOUTH DAKOTA, TUESDAY, APRIL 9,1895.
Stock
The Independence of Korea
and Cession of Import
ant Territory,
PAYMENT OF 400,000,000 YEN,
And Opening of Chinese Ports
and Rivers to Commerce,
the Terms.
PARTS, April —It is FTTATOD 011 reli
able authority that Japan has pro]Ksed
the following conditions for the con
clusion of peace:
The independence of Korea, the ces
sion of Southern Manchuria, including
Port Arthur, the cession of the Island
of Formosa, the opening of Chinese
ports and rivers to commerce, the pay
irient of an indemnity of 400.000,000
yen and the occupation of a numl)er of
strategic points until the indemnity
shall have been paid.
TERMS SATISFACTORY.
London PiapeVs Think European Power#
Will Approve the Iein*nds.
LONDON, April 9.—The Times, in an
editorial on the latest report of Japan's
demands, says it considers that Japan
is justified in imposing these condi
tions aud adds that the British cannot
object to the occupation of the Liao
Tung peninsula. The Daily News says
it thinks that the proposals are likely to
meet with the general approval of the
European powers.
TO ATTACK CANTON.
Forty J»p»DMe Transport* Now Anchored
Off the Pescadores.
HONG KONG, April 9.—Forty Japan
ese transports are anchored off the Pes
cadore islands. It is rumored that an
attack upon Canton is contemplated.
Torpedoes have been placed in the river
for the defense of the city.
LI Huns Chang** Woond H—led.
SIMONBSKI, April 9.—The wound in
the face of Li Hung Chang, the Chi
nese peace envoy shot March 24 by
a patriotic fanatic, has now completely
healed. The bandages were removed.
Prince Komatsu, commandjr-in-chief
of the Japanese army and navy will
leave Hiroshima Wednesday next to es~
tablish his headquarters in China.
Appointed Peace Envoy.
SIMONKSKI, April 9.—It is officially I
stated that Liu Chiang Fung has been
appointed a Chinese peace plenipoten
tiary to assist Li Hung Chang. Japan]
formally accepted him as an envoy
•ludge Knnwle* Badly Hart.
HKI.KNA, Mon., April 9.—Judge Hi
ram Knowles of the United States
court fell down an elevator phaft from
the first floor to the basement, probably
10 feet. He sustained a fracture of the
right hip joint and will be laid up for
several weeks. Judge Knowles is over
60 years of age aud weighs 220 pounds,
and it is remarkable that his injuries
were not more serious. He unlocked
the door to the shaft himself and
stepped-in without looking to see if the
cage was in ^l-tce.
Pickln Released.
EAU CLAIRK, Wis., April 9.—Asigal
Pickin, who was a'.Tested Nov. 25 on
the charge of ruining a young girl by
the aid of hynotisni, was released on
his own recognizance until the next
term of the circuit court, but it is gen
erally beliuved that the case will be
dropped.
Brought Columbian Exile*.
COLON, April 9.—The steamer De
Lesseps has brought from Costa Rica to
this j)ort a number of Colombian exiles.
The strike of laborers along the line of
the Panama canal coet^nes
•tr. Price's Cream baking Powde*
Most Perfect Made.
NORTHERN PACIFIC RAILROAD.
PENSION DECISIONS.
A
—tot—it Secretary Reynolds .Ma!t«s V'ew
Killing..
WASHINGTON, April 2.—Assistant
Secretary Reynolds, of the inrerior de
partment. has recently rendered a few
decisions of more or less interest, in
sustaining the decision of the commis
sioner of pensions in the case of Hannah
Chapman, widow of Samuel Chapman,
who claimed enlistment in the Sixtieth
Indiana Volunteers, he holds that the
question whether a man is enlisted rests
With the war department and where
the war department shows that the
soldier wa« not enlisted, it is final also,
that an otter of enlistment by a soldier
must be completed by its acceptance
by the government.
In the case of Susan LandgraiT,
widow of John LandgraiT of Illinois,
the secretary affirms the decision of the
commissioner rejecting her claim for a
pension under the act of 1890, on the
ground that she had an income consid
erably in excess ol the pension allowed
widows.
Wilt Impllrate Many Englishmen.
LONDON, April 9.—There is not the
slightest ground for the report that Os
car Wilde has attempted to commit sui
cide and it is not true that even a
rumor to this effect was current here
last evening. Further st.irtling revela
tions in connection with the Wilde ca^e
are hinted at. It is said that Alfred
Taylor has determined to drag down
with him all he can, if he is prosecuted,
and this will involva one of the most
prominent men in England, whose
name has been freely whispered about
in connection with this scandal.
Higzmt Wee in Kiglit Yearn.
(IRAND FORKS, N. D., April 9.—The
United States land office in this city
Saturday concluded the largest week's
business on its records in the past eigiit
years. Sixty-nine filings were made
and 11 final proofs, making in all a
total of no quarter sections taken, repre
senting 12,800 acres of Uncle Sam's do
main. Most of the land is situated in
Cavalier county, tributary to Langdon.
Candidates for Cadetuhipa.
WINONA, Minn., April 9.—A competi
tive examination will l»e held in this
city on May 7, open to First district
young men between the ages of 15 and
20 years fbi- the purpose of enabling
Congressman Tawney to make a cauet
appointment to the naval academy at
Annaiolis.
Nothing Startling from Hawaii.
SAH FRANCISCO, April 9.—Steamer
Peru has arrived from Yokohama and
Honolulq. The advices she brings from
the Hawaiian Islands and.the Orient
contain nothing startling.
The Influenoe of KnglUhaiMh
LONDON, April 9.—The Daily News
and other newspapers attribute the re
sult of the Chicago election euttrely to
the work of Messrs. Stees aud Burns,
the labor agitators who visited the
United States last year
LATEST MARKET REPORT.
Milwaukee drain.
BAttLEYj—No. 2, .Vic sample,
2V'.
KYK—-No. 1, uti
POKK—*11.75.
Minneapolis tirain.
MlWKAi'oi.is. April 8, l89o.
WHEAT—Clo.e, April. 59c May.
58?ic July, On Track—No. 1 hard,
N o 1 N o e n 5 9 9 N o 2 N o
ern, .»s9£e.
Dal nth tirain.
a
Mli.w AL'KEK, April 8,1895.
FLOUR—Steady.
WHEAT—No. 2 spring, No. 1
Northern, 65'ic: Mav, "7c.
COKN—No. 3,
OATS—No. 2 white No. 3, white,
32?
Dt i.t rit, April 8, 18U6.
W'HKAT—Cash. April, No. I hard,
01c No. 1 Northern, 00»c: July, No. 1
Northern, September,
tt. Paul Union Stock Yards.
I
y
SOVTII ST. 1*A U L. April 8,1895.
HOtiS—Market 5(«10c higher. Prices
ranged #4.75(A4.95.
CATTLK— Market steady on good fat
butcher stuff light stockers dull.
Prime cows. $4. OUCH. 50: good steers,
*a.5(Xi4.04 prime cows, $i.7o(rt3.75 good
cows, 2.2o(tt.2.7o common to fair cows
.2V, light, veal calves, $3.00(a4.00
heavy calves, t-'2-0'.)(a.i.'(" stockers, $1.7^{g
$2. 0 feeders, #.25(0,3.00.
SllKKP—Steady on good sheep com
mon dull.
Muttons, fc'.O £4.25 lambs, $3.75S4.75
common, S2.2-"(u2.50.
Receipts: Hogs, 1,000 cattle, -100 sheep,
800.
Chicago Union Stoelc Yards.
CHICAGO, April s. ISUB.
HOGS—Market active And generally 5c
hlhger.
Sales ranged at $4.80 i5.15 for light
$4.b.V (,
».30 for mixed: $L75(a5.40 for heavy
packing and shipping lots $4.75($4.M)for
rough.
CATTLK—Market steady to stronger.
Dressed beef and shipping steers, $4.15(£
6.50 cows aud bulls, (1.75 5.00 Texans,
.50.
SllKKP—Market steady.
Receipts: llogs, lD.OOO cattle, 11,00)
sheep. 12,W0.
Chicago drain and Provision*.
CHICAGO, April 8.
I.O»ING
flilCKS
WHEAT—April. .r4!.4«i54^: ftes
July, 56%C September.
COHN—April, 4.*^(tt45% May.
July, 4*?£c September. 47.
OATS—April. 2s^c May, June,
29^(a2U!4c July, '-8c.
POKK—April, 'May.
July, *12 05.
LARL)—April, May.
July. Of«7.»RJ»j. September.'
v7
15.
SHORT K'BS—Aprili .\i iy,
July, |6.iEr. September,
Popularity is often based on sentiment
but the popularity of
Columbia Bicycles
is based on merit.
The Columbia is that
incomparable Bicycle.
Now as you know, there
are advantages in cer
tain Bicycles and as you
know again the Colum
bia has always had the
advantage over all other
lines. How they sell—
What satisfaction they
give.
It is a consolation in
these days of shams to
sell a thing that is so
thoroughly good and so
thoroughly appreciated
as the Columbia Bicycle.
Prices: $40, $50, $60, $80, $100.
Weight, 21$ pounds.
Keiiitt'iii Identified.
OKLAHOMA CITY, 6. T., April 9.—
The remains of tiie Dover traiu robber
were brought here and were viewed by
FIOO citizens They were recognized as
those of William Blake alias Tulsa
Jack, a most desperate member of the
old Dalton gang. He was concerned in
the holdup of a Santa Fe traiu at Syl
via, Kau., last year. The remaining
members or th gang are still at large.
Prleat Kiirtuinnki Released.
)?IAHA, April 0.—Priest Karmiuski
and the 12 members of his congrega
tion who have been oh trial for two
days for burniug Sr. Paul's church will
be released anil the case dismissed.
The county attorney has determined
that the evidence is uot sufficient to
convict.
Wolf Bounty Law Vo!d.
MEIKKA, N. D., April 9.—The attor
ney geueral has decided that the law
under which Billings county has been
paying bounties upou wolf scalps is no
longer in force. Au appeal to tUu
courts has been taken.
Woman and Child Burned to Death.
MKHKHJ., Wis., April 9.—Mrs. John
Scotey and her 3-year-old child were
burned to death by leing enveloped hy
the flames from a isn of pitch, which
tliI? woman was boiling for traiu.
Awarded
Highest Honors —World's Pair
CREAM
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UBSORIBE FOR
f4
.THE.
LAKE COUNTY
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