Indianapolis Journal, Indianapolis, Marion County, 28 October 1891 — Page 4

THE INDIANAPOLIS

JOURNAL, WEDNESDAY, OCTOBER 28, 1891.

THE DAILY JOURNAL WEDNESDAY, OCTOBER 23, 1891. WASHINGTON OFHCE-813 Fonrteiith U Telephone Calls. Burin Office. ...... S3 Editorial Booms Ztt 1KKMS OF SUKSCRIPTION. DAILT BT SIA1U Pally ctTt. one month f .?n I ail cniy, three mootbs.. 2.00 IailjctT.ne year. 8X0 r. liioadixiK on1x. cne year............. 10.no fcaccajr only, cite year...... 2.CO "KniX ITEMtBtO BT AGISTS. rallr. r r work, by carrier I eta e-onriay. airle coiij.. ...... .................... Seta l:ail-and Sunday, per c,t) j carrier 2u cU WIEKLT. Ter year 11.00 Reduced Bates to Clubs. FvLncTlbe with any of oar numerous agents, or fi d tctscrlituris to the JOUiiXAL NEWSPAPER COMPANY, ISBIAXAPOLIS. 1KD. Trrsors sending the Journal through the null In tlr- Vnitt-rt btatta tbcali) put n an eiht-pe paper a cx-cxT lostaff utanu-; n twelve cr aixteen Ht later a two-ciht pc-aiage map. Foreign iftaelansnalty double these rate. All ecmmuuicaCont intended forpnblkatiftn in iKi4j.af.fr tnusf. in order torte'eire utteidvm, btnetomj dHitd by the name and wldras of the icriter, THE INDIANAPOLIS JOURNAL Can te found at tbe following placea:

JPAP.Is-Aroerican Exchange in ana, as Bouievara O Capuclna. - yEW lORK-GUaey Ilouae and WlnCaor Hotel. I'IULATjELFIIIA A. P. Xewhle, S7 Lancaster CHICAGO ralmer Ilocae. CJNCINNATI-J. B. Haw ley & Co., 154 Vine a tree t. X-OriSTlLLT C T. Peering, northwest corner 1 bird ant Jefleieon street. fT. LOUIF Vnlon News Company, Union Depot and boaltit-m UoteL Washington, d. a Rigga noase and Ebbitt . Houe. Free-tkadeks and calauiityites find no consolation in the fact that gold, which a few months ago was flowingout Df the country, is now flowing hack in a steady stream. Tde Republicans of loir a are not making loud claims, but they expect to elect their ticket next Tuesday, leaving the Democrats to elect theirs by emphatic claims before election. Since Jerry Simpson was captured by Hon. T. L. Johnson in Cleveland and tilled with champagne and had a conference with C. Brice he has declared that Campbell ought to win. While the- Republican and Democratic speakers who are residents of Ohio nrc very courteous in their references to each other, it is noticed that Crisp, of Georgia, and Bynuui do not fail to denounce all Republicans as thieves. Wjizueveii Democratic managers reach registration, ballot-boxes or counting in large cities, the evidences of fraud arc found. Following the revelations in New York come those in Boston, where it was believed that any extensive fraud is impossible. The decision of the New York Court of Appeals formally settles the question as to the validity of Samuel J. T ilden's v ill. It is remarkable that this able lawyer and pains-taking worker was not able to draw his own will in such a way as to make it proof against attack. Since the facts have been known, there is no cause whatever to assail Minister Egan, of Chill, nevertheless ceitain New York papers are demanding the reeall of "Pat Egan," apparently because they are indignant that a man of Irish blood should belong to tho Republican party. The fact that in nearly every city in Ohio, Massachusetts aud New York, where the registration of voters is required, the registration is considerably In excess of that of last year, when Congressmen were elected, proves the unusual interest in the elections of next Tuesday. Usually a largo registration means a Republican victory. It was always something of a mystery why the late Representative Scott, of Pennsylvania, should bo in favor of free iron ore in an iron-making State, but the mystery is solved by the discovery that he was a member of a syndicate which owned extensive iron-ore mines in Canada and controlled the lines of transportation to the United States. TriE latest defalcation by a trusted clerk, occurring this time in Cincinnati, w sTid so have been going on for6ome time, and to have been conceded by "a cewnntS ingenious system of false entries." There have been so many ingenious methods discovered of concealing defalcations by falso entries that ono begins to wonder if book-keeping amounts to much, anyhow. The New Yotk Democratic managers are encouraged because, in t ie gamblers1 pool-rooms, the odds in betting are against the Republican tie'ret. This is always the case. In 1888 Cleveland's chances always sold higher in New York than did Harrison's. There is no reason why professional gamblers should have a more accurate knowledge of the drift of public opinion than careful campaign committees, and experience shows that they do not. The tory, 7a the independent press of New York city, very naturally take the Chilian side of the controversy with the United States. The fact that all these mugwump papers took the British side of the Behring 6ea controversy leads to the conclusion that their British and free-1 ratio bias was the cause of their un-American action. Now that tho outrages of Chilians upon American sailors are justified by these papers, it mast be that they are enemies of the United States. One of the provisions of law intended to encourago the circulation of silver authorizes tho Secretary of tho Treasury to transport from the treasury or sub-trensnries, "free of charge, silver coin when so requested to do." Under this provision any bank, firm or individual can have silver coin delivered from the nearest sub-treasury by complying with the regulations and making tho proper deposit. A curions instance of the fcbuc of this privilege is mentioned by the Boston Journal, which says that one bank in New Hampshire pays its daily balances to a rival in the same town in silver dollars ont of spite, while the latter is obliged to return them to the sub-treasury at its own expense. It is also stated that, to save banking

and express charges, soveral nianu'acturing companies in' distant places have availed themselves of tho law above quoted to obtain silver dollars for thoir pay-rolls, but the coin all finds its way back to the nearest siib-trenfiury before the next Saturday night. It is probable tho public pets only An inkling of tho efforts which the treasury authorities aro constantly making to put silver in circulation. As it seems impossible to float the silver already coined, it would evidently be the height of folly to increase the coinage indefinitely simply in order to benefit bullion-owners.

THE EABY MONEY MARKET AKD THE CAUSES. Those who predicted two months ago that there would be a severe pinch in the money market about Nov. 1 will not be able to remark after that date "I told you so." Despito tho large amount of money used in the movement of tho crops, thero is an abundance of tho sinews of commerce in the large cities of tho East; the New York bank statement of Saturday showed an increase in tho reserve of $3,3G1,4jO during tho week, bringing the reserve 12,391,150 above the legal requirement. . For the corresponding week of list year the statement showed that tho reserve was $124,870 below the requirement of tho national banking act. This favorable statement is made in tho face of tho fact that a largo amount of money had been sent West and South to move crops during the week. Tho rates of discount in Eastern cities are unusually low for tho season of tho year when money is in greatest demand. There are several causes which may bo assigned for this favorable condition of tho money market. The timid holders of limited amounts of money, who always withdraw their funds from circulation whenever there are disturbing rumors or fears expressed of an unfavorable turn in money matters, are now enjoying a season of confidence. The twenty millions of gold that have returned to this country since Sept. 1 has done more than add that amount to tho money in circulation, because it has brought confidence to the timid, whowero frightened by the exportation of gold last summer. To the stock of confidence the growing feeling that the incoming Congress cannot pass a frec-silver-coinago law has added not a little. The absence of purely speculative transactions in stocks and staple products promotes case and abundance in tho money market. But the most potent influence in bringing about tho present condition of things is the legislation of the Republican Congress and the policy of the Republican administration. Its silver law is adding about $5,000,000 a month to the circulating medium, while its tariff legislation is leaving another $3,000,000 a month in circulation which a little moro than a year ago was being paid into the treasury as duties. The policy of the administration which has put into the channels of circulation $100,000,000 which was previously locked up in the treasury, can bo credited very largely for the present favorable condition of the money market. Another factor which tends as much as any other to keep a large supply of money in the country is the large excess of exports over imports. If the excess were on tho other side, and large amounts of gold had to be tent abroad to settle balances due for an excess of merchandise purchased abroad over that we were able to cell in foreign markets, the money of cemmerco would bo drained out of this country, causing a crippliug stringency in the money market. PAPAL POLITICS. It is probable that the shrewd cardinals who constitute the Pope'd advisory council in Rome are moro responsible than the Pope himself for tho attempt to make political capital out of tho attack made by an Italian mob on some French pilgrims in tho pantheon at Rome. To the outside world the attack appeared like an ordinary outbreak of ono nationality against another, inspired, perhaps, by accidental circumstauces and without any particular significance. The political prelates who surround the Pope represent it as part of a government plot to humiliate him and cut him off from tho comfort derived from Catholic pilgrimages. If this policy is persisted in they say the Popo will meet tho issue firmly, aud if the worst comes will transfer the papal residence from Rome. It is quite likely tho paoal. Cabinet is trying to make a mountain cut of a mole-bill, behind it all being a desire to restore the temporal power of the Pope. This is as impossible as to restore the eighteenth century. The spiritual power of the Pope is as clearly recognized in Rome and throughout Italy as it ever was. As tho recognized head of a great church he is as freo to exerciso all his spiritual functions as he ever was. Tho talk about his being "a prisoner in tho Vatican" is all nonsense. Ho is as free to come and go as King Humbert himself, and has his own postofiice, his own household, his own palace, his own establishment and his own bodyguard. But he and his advisers want a restoration of temporal power, and this tho Italian government and people will not consent to. No doubt the talk about the Popo quitting Rome is intended to feel the pnlso of other Catholic countries on that subject, aud porhap3 lay a train for firing the Catholic heart against the Italian government. The timo has passed for such clerical schemes to succeed. The world has outgrown that fort of priestly claptrap. As the head of a great church the Popo is honored and respected throughout tho civilized world, but ho and his advisers should not make the mistake of trying to re-establish his temporal power. Judge TAYLOi:,of the Superior Court, yesterday rendered a decision which has been awaited with much interest by the banks aud bankers of Indiana. In the case of Decker vs. Langenberg, brought to test the right of the State Boatd of Tax Commissioners to compel banks to produce their books and auswer questions as to the amount of individual deposits held by thein, he decides that tho board does not possess that power. The case was an agreed one, being the mult

of several conferences held some time ago between the board and the bankers. As the outcome of these conferences Philip C. Decker, vice-president of tho German Bank of Evansville, was constructively fined and imprisoned by the State board for refusing to produce tho books of tho bank and answer the questions of the boaTd as to its deposits. On an application for a writ of habeas corjms tho court holds that the board had no right to impose any penalty for refusal to comply with it3 order, and that the provision of the law under which it assumed to act is unconstitutional. The opinion is carefully written, and discusses quite fully the rights and duties of tho officers of the law and of State and county boards. Its general effect is to considerably restrict the powers heretofore claimed by tho State board.

WnEN tho McKinley tariff law was passed tho free-traders, including such local Democratic lights as Mr. Bynum and the News, declared it a Chinese wall to cut off, hedgo up and destroy trade with this country. The local tallow-dips made it appear to limited horizons that other countries would get mad and stop buying of this country. It has already been shown how wonderfully our general foreign trade has increased under the "McKinley bill," as they aro still pleased to call tho now tariff law. But these people also held up tho matter as a red rag to stampede farmers, assuring them they would lose the foreign market. See how these figures from official sources put down this nonsense. Here aro the exports of wheat and flour for three months, compared with last year: 1801. 1800. July l :,70o.ooo 7,j o.ooo August. 25.s00.OOO !t.400,(00 Bepteinber l'5,000,000 5, 1 00,000 Total, bushels 04,000,000 22,700,000 Trade is not sentiment. Dollars go whero they will buy the most and best. The questions of friendships and enmities never enter into trade. The haughty Southern planters in slavo times bought their corn and bacon, shirts and blahkct3, iron and steel of tho "Abolition" Yankeos, though they sat up of nights to curse the same Yankees. The same is true in trado of all men and nations. They buy where and of whom they can buy on tho best terms. Gain is the main-spring of trade, and whether we have billions of surplus products or a scant supply, others will buy of us or not, as they can or cannot make most by doing so. The "barter" rot is stale in tho face of facts. While Democratic claquers are so boastful regarding their prospects in Ohio, it is significant that a number of out-and-out Democrats in Cincinnati, among whom is President Ingalls, of tho Big Four railway, have not registered. This indicates that they are not helping Mr. Campbell. Tho reason of the apathy of Mr. Ingalls may be found in the following extract from a recent interview: The cry for free silver is the greatest danger to our national prosperity. 1 have just roturned from Europe, where I saw tbe direst poverty and the most doleful distress, and the prophecy that it is n certainty of hard times. God has blessed us with abundant crops. Thero have been times when we had poor ones. To-day we command an unequaled position of prosperity and power. Our credit is unequaled. e have, without bankrupting ourselves, supplied the old world with cold. It may not all come back, for the country that needs it most will pay the highest preunam. We can do without it. Our circulation is sufficiently great to support us. Whether we get the gold or not, wo still have the best of Europe. Now, let a season of had crops fall upon us. and though we are billions ahead of the old world, yet we will be paid in our own coin. If we depreciate our currency we rob ourselves. To-day is the timo of the greatest opportunities for getting rich that have over been oh'ered this country. At the same time, we have the moat excellent chance of playing tbe part of the swine that refused the pearls thrown to them that was ever afforded us. Jt wo go mad over free silver we give to England our rtoid, aro paid in a debased currency, and rieat John Bull on the throne of the greatest linancial power in the world. Mow is our chance. The English bolieve that we are ass enough to rum ourselves with free silver. It would be wise and well to fool them. 1 am opposed to Major McKinley protective-tariff bill, and yet, I acknowledge that it is of secondary importance to the necessity to down the free-silver craze. Now that the McKinley bill is m operation, I would like to see it given a fair chance. Thero are many Democrats who would like to see the McKinley law have a fair chance, because it has, thus far, been attended with general prosperity. Pending the selection of an agent to take charge of Indiana's educational exhibit in the world's fair, Mr. Hailmann, chairman of the Stato committee on education, has issued a circular in which tho general plan of the exhibit is set forth, which embraces historical, statistical and work displays. To that end tho chairman requests teachers and school officers to notify him at La Porte, or Mrs. S. S. Harrell, at Brookville, what special contributions they can make to either of these displays. The circular also includes the plan of Mrs. Harrell to raise the necessary funds. It sets apart two school days, the fourth Friday in November, 1891, and Washington's birthday for the special study of the life of Columbus and of the war of the Nation for independence. On each of these days collections should be taken in tho schools, to which every pupil should contribute 1 cent, teachers 10 cents and school officers a larger sum. Indiana made one of the best educational displays in tho Centennial, and now, with tho world's fair at its doors, and with all the experience which the educators of tho State have in educational matters, its educational display should not be excelled by that of any other State. Ir is a singular revival of the pa'ssions of war times to learn that thero is a community near Ladoga, Montgomery county, Indiana, whero the citizens are so violently opposed to the American flag that they will not allow it to float over tho school-house. Tho teacher, daughter of an old soldier, recently raised one, which was torn down by a party of countryside ruffians, and now she has raised another, which she defends with a gun, and declares she will shoot tho first man who tries to haul it down. These people evidently have not heard of tho Democracy's change of base. Miss Maky Schii.i.kh, whom the world's fair committee will send as a commissioner to South America, is a grand niece of tbe German author, and was for five years a

school-teacher in Pittsburg. Then she werit abroad for study. She has now in preparation a translation of a popular novel written by Helen Hunt, of South America, and bearing a strong resemblance in style tothe exquisite story of "Ratnona."

BUBBLES IN THE AIR. lUchlorlde of Gold, Perhaps. I want something to remove wine stains. From cloth or a reputationl". Entirely Too Precise. 'Excuse me, Mrs. Uashcrof t' said the precise boarder, "but there Is no more milk In the cream-pitcher. Fre Consultation. Watts-Ob, by the way, doctor, do onions agree with one's liver! Dr. Bowlees HI have to ask the cook before I can answer that A Chance. Wlckars I do not kuowwhat is the matter with me. My memory Is getting eo treacherous that I cannot trust it from one week to the next. Yicfcara la that so! I say, can you lend me $10 for about thirty days! Driven to It, Mrs. Wickwire My goodness gracious, Ilenery, how do you manage to get your oftic so awfully mussed up in one day's time? Mr. Wickwlre I have to get things all galleywest and crooked, or else the janitor won't take the trouble to straighten up. Unconsidered Trifles. The editor of the St. Louis Toat-Dlspateh fears that under the new system of weather eignals the farmer's cow will be unable to determine whether the engineer Is trying to warn her off the track or Is disseminating meteorological predictions. Yet every intelligent cow will take it unto herself that it will be a cold day for her it 6he stays In the way. Between the $100,000 that Ignatius Donnelly sued the gtPaul Pioneer Trefs for and the $1 he got there is only the difference of a few cipher. ABOUT PlOFLK AND THINGS. Banker Eugene Kelley, who is worth ),000,000, earned his passage to this country by drivimr a jaunting car in his native place. County Tyrone, Ireland, A New Haven man of one hundred pounds is suing for a divorce from a 250pound wife, who, he says, would take him and toss him up to tho ceiling and allow him to drop to the lloor, just to 6eo how it sounded. Tiik Borghese picture of Creser Borgia, for which a Kothschild has just given $125,000, is said in Kome to be as likely to bo a Bronzino as a liaphal. 13y an edict of 13) this picture belonged to the "inalienablo" portion of the Borghese gallery. Col. Fuo Jones and Col. Dave Jsicholson are the two dromios of St Louis. They each weigh about two hundred pounds, and attend the same theater, eat at the same restaurant, bet on tbe same horses, get left on the same base-bull game, and otherwise daily pool their separate fortunes. Bishop Bowman, the senior bishop of the Methodist Episcopal Church in America, is a man of diminutive physique, with clean shaven and spiritual features, thin, compressed lips and white, liowing locks, lie is said to bear a great resemblance to John Wesley, the father of Methodism. A cluu for literary women has been started in London. It is where such a club should bo, in the neighborhood of the newspaper offices, whero woman can meet for purposes both of business and social intercourse. Tho club is to be called tho Writers' Clnb. and the annual subscription will be 5 a year. Mr. Walter Besaut, despite tho troubloa into which he has got himself with the w omen journalists of London, approves or" ttie new society and is helping it by the power of his pen. When tbe late King Charles of Wurtemburg was yet Crown . Prince, and he was ordered to become engaged to the Russian Grand Dncbess Olga, he was shown a partrait of her. After regarding it intently, he exclaimed: "How daringly they have flattered her! The hair is too abundant, the eyes aro too brilliant aud the complexion too dainty." The courtiers asked in astonishment, "But does your lioyal Hitfhneas know the Grand Duchess?" I do not know her," was tho reply, 'but 1 know the court painters.' The Minneapolis Journal is authority for this story told of exChiefjnstice Shannon, of Dakota: "At a public reception in Philadelphia, President Lincoln said: 'Peter C. Shannou is a patriot without ambition for personal aggrandizement. 1 know it, for I have tried him.' In renponse to an invitation to take wine with Judge Shannon, Mr. Lincoln said: I am a teetotaler, but 1 will violate my rule to pledge the man who is patriotic enough not to want office.' Judge Shannon still keeps a precious relic, the unfinished bottle from which Mr. Lincoln's wine was turned." Little Edna Coats, of Pittsburg, three years and ten mouths old, was last week bnrned to death in her efforts to save her dolly from tho flames. She was tbe light and life of the Fourteenth ward patrol e.tation, where she leaves a vacancy which will not be tilled for in my a day. Tbe "Vivandie-e" of a regiment of French soldiers coulbrnot hnre been worshiped more absolutely tnan was the little policemen's pet Although but a wee thing she was so matronly and wise in her anyings that even the grim roundsmen smiled as they passed her. She was the danchter of Henry Coats, a ruotorman on the Atwood-street electric road. Mrs. Amelia E. Barr mado her first essay in authorship after the death of her husband and three sons from yellow fever at Galveston iu 18C7. It was as an aid in supporting her three daughters that Mrs. Barr began to write. She is an English woman by birth, of pure Saxon blood. As reader for her father. Key. W. H. iiuddleston, she was brought into association with men and books, and she was also his constant companion in Lis preaching tours through tbe sea-coast villages of bispaiish. She thus gained tbe love for the sea that breathes through her writings. Mr. Barr was a Scotohmau. Ho and his wife came to this country soon after their marriage and lived at Austin, Tex., throughout the civil war. TIN-l'LATE INDUSTRY. The Democratic Campaign Falsifiers Have Not Deceived the Northwest. St. Tanl Pioneer Press ( Ind.) The tin-plate taritl has created a new industry in this country which promises to grow to large proportions. Before the passage of the McKinley bill there was no tin-plate made here. Before many years we shall probably manufacture enough to supply a great part of our home demand. Ofcourso progress in starting work has been slow, lor everything connected with the business was experimental. It was during that stage that Democrats industriously circulated the ruoior that all talk of American manufacture of the article was invented to fool the voter. It is surprising, not that there should have been delay, but that it should have been possible to introduce here so quicklv- an industry, many of whose dotails had'to belearued from other lands. At the present time the tinplatmauufacturing industry is well under way, and is just as genuine as th making of any other article which we produce. It was certain that this would be the result when a taritl' on foreign imports was ira poaed sntlicient to make the manufacture in this couutry a pmntahle undertaking. It would be in order for Democrats to contend that this policy, though erleotive, is a bad one, in that it costs the people more than it will ptolit them; for this is in accord with their taritl theory. But they only give away any case, they may have when they set at work denying the facts, which are easily ascertainable by a little inquiry. - m m A ChnracterUtfe Trick. Mantle Tira a. The Democratic Legislature has thought to destroy the secrecy of the Australian ballot law by changing the initials of tho polling clerks from the lower left-hand corner of the ballot to tho upper right-hand corner, so that the t-taran will be visiblo to tho election inspectors when placed on the rooster. The best feature of tho law is thus destroyed. It is a piece of infamy worthy of and chutacterictic of latter-day Democracy.

THE BANKERS WIN THEIR CASE

Judge Taylor KendersanExliaustivo Decision on tho New State Tax Lavft Commission h Not a Court and the Legislature Cannot Give It Power to Fine and Imprison for Contempt. A Portion of the Celebrated Section 129 Declared Unconstitutional. Mr. Decker Ordered Released from That Imaginary Jail Case to Be Carried at . Once to the Supreme Court. The bankers won and tbe State Tax Commission lost in the first skirmish on the case made to test tbe commissioners' power to compel bank? to show their books. Judge Napoleon B. Taylor, whose opinions are seldom reverssd, yesterday rendered an exhaustive decision in the Superior Court He decided that Philip C. Decker, banker, of Evansville, will not pay Z-'jOO for contempt of the State Tax Commission, nor go to jail in default of payment. . The noted case is styled Decker vs. Henry W. Langenberg, Sheriff, on habeas corpus proceedings. The plaintiff has been "constructively'1 in jail, and the sheriff was ordered to release him. The tax commission, on Aug. 11, caused to be issued to the sheriff of Yanderburg county a writ commanding him to sub peon a the president, cashier and bookkeeper of the German Bank, of Evansville, to appear before the board Aug. 10, and bring with them such books, papers and accounts of the bank as should fully disclose the names of all depositors and the amounts each had on deposit on April 1, 1801. Mr. Decker, when before the board, stated tbe probable amount of the deposits on that day, but refused to give the board the amount credited to any one depositor. He also refused to give tbe amount of personal property other than money held by him as custodian or agent He refused to givo a list of the names of the depositors, or of persons having personal property other than money on deposit. He refused, again, to produce the bank's books and papers, which contain the information demanded. This refusal was based upon tho express admission of the board that there was no appeal, complaint or suit at issue before the board, but that it was simply "exercising its right of discovery." He was thereupon adjudged guilty of contempt of its authority and was fined $o00. He was ordered committed to the Marion county jail until the lino bo paid or replevmed. The witness refused to pay or replevin the fine and he was then arrested by the sheriff. He filed a petition for a writ of habeas corona and was released on his own recognizance pending the decisiou of the court THE QUESTIONS AT ISSUE. The decision yesterday rendered by Judge Taylor gives this history of the case and next recites the fact of the creation of the State Board of Tax Commissioners by the act of March 6, 1531, and states that it is composed of five persons, the Secretary of State, tbe Auditor of State and the Governor, who are styled ex-officio members; and of two persons appointed by the Governor. The appointed members are Josiah Gwin, of New Albany, and Ivan N. Walker, of Indianapolis. With this preliminary statement of tbe facts at issue, tbe court proceeded with the following able decision: Out of this statement of tbe case, which embodies tbe substantial facts, two questions ariso. the answer to one cr both of which will be decisive of the contention in this proceeding, which questions may be stated thus: 1. Had the State Board of Tax Commissioners lawful right, at tbe time and in view of its declarations or admissions made in reply to the inquiries of the petitioner, either to the discovery sought to beelicited from tho petitioner or to the production of the books and papers of the German Bank for their inspection? 2. If the State Board of Tax Commissioners had lawful right, at the time and in view of such declarations or admissions of the board, so made by it to the petitioner, to the discovery sought from the petitioner, or to tbe production of the books and papers of said bank to obtain the knowledge sought, had it any rightful power or authority to adjudge the petitioner guilty of a contempt for the refusal to make such discovery, or to produce the books and papers of said bank, demanded by said board for its' inspection, and to assess a tine against him for such adjudged contempt and enter judgment therefor, and commit him to the custody of the respondent, upon hia refusal to pay or replevy the line, to be imprisoned in tbe iail of said Marion county until discharged by due process of lawf It is the object of this tax act to secure the listing, assessment and taxing of all the property in the State subject to taxation so that every part of it will bear its equal proportion of the taxes levied for the support of the State; and, in considering the lirstof tho questions stated, there is no necessity for inquiring into the extent of the taxing power of the State, nor the classes or things subject to its exercise, for while, in the absence of express constitutional limitation, it is in the power of tbe Legislature to tax persons and property of every kind to any extent deemed expedient (Cooley on Taxation, pages 4 and 5); yet, as well said by one of tbe able counsel, in argument: "That power inrst be exercised within tbe limits prescribed by tho Constitution; and tbe means prescribed by the statute for the exercise of that power must be followed. The question of the power to tax, and the method in which that power shall be exercised, are two distinct propositions. The one is unlimited, the other is limited by the Constitution and the laws of the land." Therefore, it is necessary to look into the act to find the agencies provided for ascertaining the different kinds or classes of the taxable property in tbe State and its true cash value (Section 53), all of such property and the valne of every part of it, and the power given to each in accoinpiismng tue object, as far, at least, as relates to this inquiry. And the Legislature should be credited with having iu this act perfected a systematic plan or scheme for its accomplishment. AGENCIES OF TDE LAW. The agents provided for carrying ont the purpose of this tax system are the township assessor in each township in each county in the State, tbe county assessor, county auditor, the county treasurer and the Count Board of Review in each county in the State, composed of the county assessor, the county auditor and the county treasurer of the county, the Auditor of State, and the State Board of Tax Commissioners, made up of the three ohicials and the two appointees of tbe Governor already mentioned; and to enable the said officials to perform tho duties devolved upou them, respectively, by the pro visions of the act they are each thereby invested with extraordinary and summary powers of inquisition and search, and obedience to their requests or commands, within the circle of their respective duties, is secured by fixed renalties. It would take too much time and till too much space to enter into a detailed statement of tho powers and duties of each of these agents or officials, the township assessors of tho several townships in each county iu the State, the county assessor and the county auditor of each county, either separately or in eon junction, in the tax system established by the act under consideration. A brief general statement would neither be interesting nor instructive; and such narrative, iu either form, is not absolutely necessary to tbe de

cision of the questions which must settle this case. 1 will aume. therefore, that each ot these officials has strictly.oerformed the duties separately assigned him. and that In conjunction they have honestly and faithfully ilono everything required in the act to be done prior to the time fixed for the annual July meeting of the County Board of Review in their respective counties: and also that the county auditor of each county has received from his county assessor the returns, etc., required by Section 113 of the act, to be made by such as sessor to bis county auditor on or before the first Monday after the 4th day of July in each year, and begin with the County Board of Beview established by the act in each county in the State. The county officials who compose tho County Board of Keview of each county have already been stated. The county assessor is its president and the county auditor its secretary. A record of its proceedings is required to be kept It is an annual board for tbe review of all assessments and the equalization of the valuation of real and personal property in its county. The date of ita meeting is the first Monday after the 4th day of July iu each year. The placo of its meeting, the room of the County Commissioners, in the court-houss of each county; tbe duration of its session eighteen days. A majority of its members constitute a quorum, with the power to decide any question. Two weeks' previous notice of the time, place and purpose of its meeting must be given in a newspaper of general circulation, printed and published in tbe county; but if no newspaper is published therein, then by posting up notices in three publio places in the county. It is authorized, in its annual session, to hear complaints of any owner of personal property in its county, except "railroad track" and "rolling stock" of railroads; to equalize the valuation of property and taxables made therein, with the above exception, subsequent to tbe preceding 1st day of April, and to correct any list of valuation as it may deem proper; also, to equalize the valuation made by the assessor, either by adding to or deducting therefrom such sums as are necessary to fix the assessment at the true cash value. t REVISING ASSESSORS' RETURNS. Where the board deems it necessary to add omitted property, or to increase the valuation thereof by the assessor, it must cause the names of the persons to whose lists property is proposed to be added, or the valuation of whose property is to be increased, to be inserted in the notice above provided, of the time, place and purpose of the meeting, or it may, at its option, cause a written notice to be served upon such person, that it is proposed to revise or correct his list; but 6uch notice need not specify the particulars in which it is proposed to revise or correct the list or returns; it is sufficient to state generally that it is proposed to correct or revise the roturns, list, statement or schedule of the person so named. If the county assessor fails to give such written notice the county auditor issnes it to tbe sheriff of the county, whose duty it is to serve it on the person named at least three days before the time set for the bearing. If the board adjudges that the return, statement or schedule list of the person or persons so notified shall bo revised or corrected by adding property thereto or by in

creasing the valuation of any property A therein described the tax-payer whoso list or schedule it adjudges shall be revised or corrected as aforesaid is liable for all costs occasioned by such revision or correction. It is the duty of said board to correct all errors in tbe names of persons in the description of property upon the list and in the assessment and valuation of property thereon, and to cause whatever else may be necessary to be done to make the lists and returns of assessments comply with the provisions of theaet; also, to pass upon each valuation, aud upon sufficient cause shown or its own motion correct the assessment or valuation of any property in such manuer as will, in its judgment, make the valuation thereof just and equal, and enter the valuation, when so 'changed by it, in a separate column: and in all cases where a chang is made by it, or omitted property placed by it on the returns, two weeks' prior notice of the time, place and purpose of tbe meeting of tbe board must be given by the county assessor. This last requirement seems to be a repetition of the first mentioned notice. That said board may discbarge the duties thus imposed on it, the county anditor is required to submit to it. at such annual session, tbe assessment lists ot the county as returned by the township assessors, and added to and returned by the county assessor for the current year, for its examination and review. The lists, as prepared by the township and county assessors, stand as approved and adopted as the act of said Board of Keview, unless changed, under the provisions of the act, by a majority vote ot said board. In order that said board may, on sufficient cause shown, or on its own motion, correct the assessment of any property in such manner as will, in its judgment, make the valuation thereof just and equal, power is given to examine any person on oath touching tbe matter. Any member of tbe board may administer tbe oath; and the board is authorized to send for persons and papers and compel witnesses to answer, on oath, touching any proper question concerning the assessment and valuation ot property in their county. POWERS OF TOE BOARD. But the board has no authority to assess any property at more or less than its truo cash value, and where it appears from the returns of tbe assessor, or from the correction made by the board, in any return, that any property-owner has bona fide indebtedness it must bo deducted from his credits listed in the county, and be bo assessed only on the excess of bis credits, which excess the board determinos. At this session the board is directed to inquire as to the valuation of the various classes of property iu the respective townships and divisions of the count3', and to make such changes, whether by way of increase or decrease in such valuation, as is necessary to equalizo the same, as between the townships or divisions of townships, and to determine tbe rate per cent to be added or deduoted in order to make a just and equitable equalization in tbe respective townships aud divisions, so as to conform throughout the county to a just and equitable standard, reference being bad to the natural and artificial characteristics and surroundings and other elements of value. The board is also empowered to reduce or increase the valuation of any particular tract or lot; also to consider lands, town lots and city lots as separate classes, if necessary, for tbe purpose of eqnalization, and determine a per cent, of addition or reduction for puch or any of said classes, within tho respective townships, as between the several townships or other divisions. But the board cannot reduce the aggregate valuation ot all the townships below the true cash value, nor increase it beyond the amount actually necessary for a proper and just equalization; and if the aggregate assessment is too high or too low, or is generally unequal as to render it impracticable to equalizo it. the board may set aside the assessment of the whole couoty, or of any township or townships therein, and order a new assessment, with instructions tothe assessor to increase or diminish the aggregate assessment of their respective townships in such amount at the board deems right and cou bistcnt with law. (Acts 1S91. Sections 111. 115. Utf. pp. 245-219.) The foregoing is a substantial statement of the powers and duties of the county boards of review, and with the performance of those duties their labor, for the current year, ceases. After the work of the township assessors. under the supervision of their proper county auditor and county assessor, and alter their work has passed the scrutiny of the county assessor of their county the work is clotted, except as to railroad property, denominatea "railroad track" and "rolling stock," by the searching and exact labor of the county boards of review. And the full statement of those powers and duties is necessary, as will be seen, in determining the authority of the State Board of Tax Commissioners to exercise the power of discoverj' assumed to be exercised in this case. Appeals lie from the decision of any County Hoard of lleview in tho State to the State Board of Tax CommihRioners (Id. p.L52. Section VJ5.) Th relevancy of this allusion here to the matter of appeals will appear further cu. AUDITOR MAY CORRECT. After tbe adjournment of the annual session of the County I'oara of Keview for the current year iu each county of tho State, if the auditor of any county therein discovers or receives credible information

or if he has reason to believe that any real or personal property has from nnr cause brenomited in whole or in part intl easPMSineut of any year or nnmber of year from the anseiiicnt book or from tbe tax duplicate of his county, he is icquired to correct such faxdnplteatn and add suth property tuereto with the proper valuation, and charge such property and its owner with the proper amount of taxes thereon; and to do this be is vested with the powers eiven in the Act to the aseeasor. (Sections 105. 107 and 1131, and mn?t, before making such correction, if tbe owner, occupier or possessor of such property is a resident of the county, give inch owner, etc. the notice required to be given in cases of corrections or additions by the township or :ounty assessors (Sections 107 and 113j; and in every ease where r,uch county auditor makes such correction he must file a statement in his office cfthe facts or evidence on which he made such correction; but he cannot in any case reduce the amount returned by the assessor without the consent of the Auditor of State given on the statement of tacts submitted to him by such county auditor (Sections 142). and a similar power is granted to, and like duties imposed upon, the county assessor and the county treasurer of each county. (Sections lib, ISi The relation of these connty ofScials to each other, and the exact particularity reSuired of each in tho performance of this uty makes it highly improbable that either should interfere with the action of the other, or undertake an examination rhicn has been either entered upon or completed l3' the other; and a strong impression forces itself on the mind that these named officials are the only ones authorized either to correct or add to the assessment-book or taxduplicate of a county after the County Board of Keview of such county has. in annual session, accomplished its work and adjourned, and that no other agent or official is authorized either to change or add to such duplicate, unless in assessments involved in appeals lrora said county board to said State board, or in the matter of railroad property placed by the act under the exclusive action and judgment of said State board. The duties of the Anditor of State in this tax system, as far as mention is necessary, can bo best stated in con jection with those of the State Board of Tax Commissioners and the action of that board in exercising the powers granted and performing the duties required of it A room in the Capitol Building is furnished for the use of. said bo.ird, and said board is provided, by the Auditor of State with necessary printing and stationery, for the transaction of its business (Sec. VJ) A record of its proceedings must be kept at the Capitol, open for the inspection of the public. When transacting business or eriorniing duties which cannot consiatenty be done by its the members specially chosen by tbe Governor to act as such, any three of its members constitute a quorum to do business. (Sections 121. 126. K2.I Besides the authority to prepare, for the use of assessors, a more complete and perfect form of schedule of property than that set out in Sec. 53 of the act, with the view of securing a full assessment of all the property ot the State, and also & new form of tax receipt lor the use of county treasurers (Seo. 58). certain specifio duties, or duties specifically stated, are imposed on said board, which seem clearly to marlx tho line of separation between what may be termed the supervisory, advisory,' mandatory and informative duties (Sec ICOi which, in some parts, may or are required to be performed by the two specially chosen members of the board (Sec. 1J5), and in others require the sanction of all or a majority of its members, and tbe particular duties devolved upon it as a board for the assessment of railroad property and equalizing the assessment of real estate; for those specified duties (Sec 120) And the duty devolved upon it when sitting as a board for the aiacasment of railroad property and equalizing the assessment of real , estate are the only duties devolved upon it, except the hearing and determination of appeals from the connty boards of review, heretofore mentioned, in such manner as it may by its roles prescribe'' tor such hearing and decision. DUTIES OF TIIE BOARD. A statement of those specified duties will show the propriety of the qnalities attributed to them; and, as the statement is necessary, it is best made in the very woras of the act: First-To prescribe all forms of books and blanks used in tbe assessment and coUectlon of taxes, and to change such forms when prescribed

Lu cusu u.u) cuv. a vuauo tuiu uo uccrwsary. fcecond To construe the tax and revenue lava cf the State and Instruct them In relation to their duties with reference to taxation and assessments, whenever requested eo to do by any omccr acting under any such laws, or by any other person interested therein. Third To see that ail aescpfciiients of property In tbla tate are made according to law. Fourth Especially to see that aU tbe railtoads and other corporations of the tate are a abased and taxed as provided by law. Filth To see that all taxes due the 6 tat 4 are collected. revenue law of the bute for disobedience of its provisions. Seventh To determine, whenever necessary, the amount requited to be levied upon property In the aeveral counties to cover any deficiency In tbe tetate revenue not otherwise provided tor. Flghth To examine all hooka, papers &Ld accounts, and to Interrogate, under oath or otherwise, all persons necessary to enable the board to acquire and obtain all information that could. In any manner, aid It In securing a comEhance with the tax aud revenue laws ot the tatebyall persona or corporation liable to taxation or to pay any license fee under any law In forc in tbl Mate. Ninth To make such rnles and regulations as the board shall derm proper to efiectuaUy carry out tue purposes for which tbe board is constituted, and to tuako all Decenary rules and rcu lations, not in:oniatect with lvr, as tbe board may deem uecesaary with respect ta Its own meetings and procedure. Tenth To report to the General Ataeaiby. at each tension, tho whole amount of reTenue collected in the btate for all purposes, classifying as to Stat3, ccunty, town&blp and muatcir&l purposea, with the sources il:treof. the amount lof and tbe cause of tbo lo?s, tbe proceeuirjca of the board, tnl such other matters of information concerning tbo publio revenues as they may deem of public interest. Eleventh- J o make di.igcnt investigation ana Inquiry concerning the ie venue laws and systems ot other biatea am countries, so far as the same are made known by published reports, or statistics, or can be ascertained by cotreipondence with officers thereof, and with tbe aid of information thus obtained, together with experience aud observation of our own laws, to reco.umend to the General Assembly, at each aeaiou thereof. uch amendments, changes or modifications of ourreveure laws as seem proper or necessary to remedy Injustice or Irregularity In taxation, or to lacLtitaiH the assessment and collection of public re venues. Twelfth To see that each county !n the State be visited by at leant cno member of tbe board as often as once each year, to the cod that complaints concerning tbe law may be heard, and that information concerning iu workines may be collected; that all revenue ofllcers comply with the law. and all violations thereof be punlsbtnl. and that all proper tuggrsttons aa to amendments and changes may be made. An far as can be consistently done, all of said duties must be performed b the two members oi said uoaru especially chosen as such. The Governor, Auditor and Secretary of Stato take part only in the proceedings of the board when performing the duties heretofore devolving upon the State Board of Equalization, and at such other times and under such circumstances as may bo rendered necessary to efiectually carry out the purposes of the act (Sec. l) The authority heretofore devolved upon the State Board of Equalization was. iu each year in which real estate was appraised, to examine the abstracts of all the real property asetbed for taxatiou in the several counties of the State as returned to the Auditor of State, and equalize such asse8ments in the manner provided, and to assess the railroad property denominated "railroad track and "rolling Stock." (it S. lbSl, Sections 0400 and G410.) NO niCIIT TO ASSESS FIXES. The authority given said board in Section 123 "to subpeena and examine witnesses, to administer oaths, and access to and the power to order the production of any books and papers in the hands of any person, company or corporation whenever necessary or proper, in the prose cution of anv inquiries necessary or proper, iu their odicial capacity. aud the provision in Section which makes any person who disobeys any sub. pcrna or subporna duces tecum of said board or any member thereof, or refuse to testify when requested so to do by said board or any member thereof, guilty ui a misdemeanor, and upon conviction pnuiahable bv a line in any sum not les fifty nr.r more thau $l.ut, refers to tho foregoing, especially the eighth hpeciheation: and conceding the authority of said board t" institute the proceeding in thia cas aud cxamine ani have answer from the petitioner t the qnestipu asked, there is total abiencovf authority in those sections fur