Indiana State Sentinel, Indianapolis, Marion County, 23 March 1892 — Page 4

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TIIE INDIANA STATE SENTINEL, WEDNESDAY -MORNING, MARCH 23. 1892 TWELVE PAGES.

LXDIAXA STATE SENTINEL BY THE INDIANAPOLIS SENTINEL OC. S. E. MORSS, President.

ITsttrtd at the PcstofBce at Indianapolis aa second tiui matter. 1 TKKMS rEK TEAR fir tit py (Invariably in Advanee.) ..S1 00 1"k democrats to bear la mind and el-"t 1hlr twn rtitf fpr hen they com to tale subscript Vent and make up clubs. Affcts makictc up clubs nd for anr Information tesirtd. Addtta THE INDIANAPOLIS SENTINEL Indianapolis. In 4. WEDNESDAY. MARCH 23, 1892. TWELVE PAGES. THE ENCYCLOPAEDIA BRITANNICA. . To thk Editor Sir: Having been in possession of therevistt Encyclopaedia Xiritannica about two weeks I am highly pleased with it. I marvel At She extreme low prke that you furnish It at. Being a student I find it of great benefit to me in the solution of a great many perplexing questions. I believe that all young readers or "The Sentinel" should have it. and many thanks to you lor having been the medium Through which I hnve been made able to procure so useful a book, which I Consider the best investment that I ever made for so small an amount of inouey. Wnii am D. Takr. Lamonjr, Ind., Feb. 20. After all, ire do not think Judgo Wood;' experience has been auch aa to tempt other ambitious jurists to follow in his foetetep?. : It may have been 25 to 24, or it may lave been 23 to 22, but the fact remains that Judge Woops cot his vindication (?) by just one vote. Senatou Stewart of Nevada walked oirt of the senate chamber when the roll was ordered on the continuation of Judge Wooi' nomination. Senator Stewart ia republican. lie lacked the moral courage to vote against Julge Voon, but bo couldn't bring himself to vote lor him. He evidently ha more conscience than the averagj republican senator. ' Now the banks of the state have joined vith the railroad- to knock out the new tax law. If, as the republican papers are asserting, this law is oppressive to the farmers and umiu'y lenient to the corporations why i it that the latterare so anxious to defeat it? Have the corporations suddenly acquired souls and gone into philanthrophy as a retru'ar bueinesH? The following is an Associated Fres-3 dispatch of Monday night: l'iTTHCn, March 14. Almost one hundred men have been discharge i at the Homestead Kteel works of Cak.nfoii:, Pmrps it C.. at Homestead, the. lat threo weeks, and on Saturday over three Imndred inoro wero discharged. They lielonged to nil the variou departments. The move is one of retrenchment rather than on account of 1 nek of order. The live hundred men whortre now looking for a means of livelihood will doubtless rejoice that "the move is one of retrenchment rather than on account of lack cf orders." They will observe that Ca uM c;tjr, I'mrr-oi C. are still pitting the benefit of protection, and this will doubtless satisfy them. Tiik loriir llht that ha- been waged for honesty in tho courts has found another check, tut it is ono that fives promise of ultimate victory fur tlx ri.ht. Judgo Wood is confirmed by a majority of one. lie has been vindicated, as (Jcav was vindicated, by a picked jury of bis political friends. Iiis caso has been tried with a club held over the heads of tho jurors br 1 'resident 11 uouson and with very influence that could be brought to bear, and w ith tbe tcrriblo pressure of party necesity to l ack hioi, be has len confirmed by a majority ft one. There h tome consolation in the knowledge thai there is enough virtue left on the republican side of the senate to bold the majority to that figure not much, of course, but enough to leave a hope that political corruption has not vet accomplished its perfect work. There tmdni still a little margin for it to jrork upon on the republican aide. It has been urged against the new tax 'w that it iDcreasfls the proportional burJn of taxation borne by real estate. This la untrue, as any one may see by examining the figures. The total assessment for 1K1 it 51.21',4-07.s?'.t. Of this amount 77.4 1, 117 rea'tv, exclusivo of railroad property, and this is o.!.s per cent, of the total.' In lw. the total on the duplicate was i:i,K,lt'., of which ?."ibV-'"l.r7 was realty, exclusive of railroad property, or rM.7 per rent, of the total. Hence real state now bar ntmrly one per cent, less tf th total burden than formerly. In lS'il the railroad assessment i $.HMy,. fj". which is 12.! per cent, of the total. In the railroad property was 134,0.1"., which was J per cent, of the total. The burden of a'l remaining private property is 2:.:t per cent, in 1 and in J'O it was 27.8 per cent. This n ault was attained by the new tax law notwithstanding the inability of the etate board to reach deposits in banks, on account of resistance in tho courts. Ax evening paper prints an interview with Jin!- Woons, in which he stigmatires Senator Ti ki ie as a hypocrite. Ho ays that after the supreme court rendered Its decision sustaining bis rulings in the tally sheet cast Senator Tt:riE warmly congratulated him, and that, so recently is last March, the senator extended him rourtcous greeting. (Granting thesostatementa they do not abow Senator Ti m ie V be a hypocrite. When Senator T iuris congratulated Judgo Vooi uj-ou the detision cf the supreme court affirming his rulings in the tally sheet cases be could not possibly have foreseen that the judge, In order to save a scoundrel of his own party from the penitentiary, would in a Tew" nonthi ignore the supreme court's decision and reverse the very rulings therein affirmed. Nor did Senator Tikpik know tt the time tbit Judja Woopi had himself prepared the indictment upon which Cor and Hershamek had been tried before him. The senator performed a painful but an imperativ duty In proiog Judge Woor-' appointment to the circuit bench. The same in true of hi colleague, Senator Vookhem. They could cot have done otherwise, and maintained tbe reputations they have ee long enjoyed CI hostet and coarafeoui men. Jtidje

Woods' characterization of Senator TrnriE aa a hypocrite will not injure that gentleman in the lea?t. If there is a rank hypocrite in Indiana it is the man who, under the guise of zeal for the puri'y of the ballot-box, prosecuted from the bench two men of the opposite party charged with election frauds, and from the same bench afterward stultified himself, roversei hia own rulings, and outraged all propriety and decency in order to save a few villains of his own party from tbe penitentiary. Such a man may apply the epithet to a distinguished and honorable public servant like David TuuriE. But it will not slick.

He Crawled There. An eagle left his ne?l on a high mountain peak early one morning, and upon returningat night found coiled in the bottom of the nest a slimy recti'.e. Looking down upon the loatbeeome creature with indescribable ecorn the eagle eaid: "You miserable creeping viper, how came you to my lofty r.est?" The snake, looking up into the eye of the eaie, in fear and trembling, answered : "I crawled here." When one :s asked, in tirr.es to come, hon- William A. Woo p. got his peat on the circuit bench of the United States he wiSi be tempted to recite the f-ibieofthe eagle and the viper. A Very Wild Organ. The esteemed Jwrna! defends its recent phenomenal tax article by an able abandonment of the eubject and a hasty retrenchment in its old position. This is discreet, but the manner of it ia hardly creditable to a metropolitan newspaper. Laying aMde the personal features, in which it may be fairly assumed the public Las no absorbing interest, we implore our contemporary either to correct its phraseology or endeavor to inform itself as to the facts involved in this eubject of taxation. In the interest of public education, in behalf of an economic Fcienco ptrugkrling for recognition in our system of government, in the fond hope, that Indiana has developed a civilization which will tolerate an expression of the truth even in a republican newspaper, wo tender our contemporary our accumulate ! wealth of information on the following points: 1. Tho Jourvnl states that under the new law "the taxation on farm lands has been increased 4 1$ per cent." What it probably means to cay, or at least what is true, is that the asees-unent of real estate has bet-n increased 41$ percent. Leal estate and farm lands are not otie ami the psme thing; neither are assessment and taxation. No one knows to what extent tho taxation of either farm lands or real estate has been increased in absolute amount, but it is certain that ral estate, exclusive of railroad properly, bears nearly 1 per cent, lehs of tho total burden of taxation than it did in lv.H), fur in 1'.H it forms per cenL of tho total valuation, nd in 1 v.K it formed f. '.7 per cent. 2. The Jnurri'il savs it "ventured to rugged that the theories of l'rof. U"s lire entitled to consideration." It did much more. Jt stated that l'rof. Loss criticised "tho present system of taxation in noveral states, nn 1 particularly in Indiana." It also sail: "l'rof. Los.' lecture portrayed tfio increasing inequality ot tho present system of taxing property in sight and letting unseen but mo-t remunerative property escape. Tho present tax law of Indiana is one. of the most pernicious of tho oil systems." As a matter of fact, in the synopsis of l'rof. Loxs' lecture, which wns given in the Jourmt of Sunday l.vt, Indiana is not mentioned nt all, and we will venture the asKartion that ho did not and will not lay that tho present system in Indiana was "one of the moit pernicious," or that it ia practically bad, for tho reason that he knows too much about taxation to make any such absurd statement. On the contrary, be cited several instances in other states that are much worse than anything the Journal has ever said about tho Indiana system. The principal class of property that has escaped taxation is money on deposits in banks, and whether or not the new law in Indiana will reach that depends on tho decision of the supreme court as to the validity of the law'a provisions in that behalf. 3. The Journal said on Monday: "In addition to the present topic of taxation rrof. Jlnss names as subjects of assensment natural monopolies, corporations, incomes and inheritances." We are very confident that l'rof. Kos nover said anything about assemdng any "topics of taxation," and fie certainly did not propose assessing anything "in addition" to what is now assessed. He did propose certain subititutes for the general tax on personal property, but that is a proposal to restrict taxation, not to enlarge its econe. 4. The Jourwil speaks of "tho George theory of a single land tax, which Tiik. Sentinex once advocated." The Sentinel never, at any time, advocated Mr. (Jeokok's theory of a einglo tax on land values, and it challenges tho Journal to prove its statement by quotation from its column. It did condemn the general personalty tax, as administered, aa a failure, and maintained that some more equitable system would bavo to bo adopted, l'rof. Lih.t does the same thinir. 7). The Journal says: "The point which tbe Journal attempted to make was that there could be no reason why the people of this state cannot be largely relieved of taxation upon real estate, as they are in other states. Inference was made to Pennsylvania, where no tax ia impo-ed upon lands for strictly state revenues. It might havo been added that several states impose vory little tax upon real estate for state purposos, among which is Wisconsin, which can scarcely have a wiiler range of resources than has Indiana." Precisely. And tho Journal knew that the point It was attempting; to make was cot true, because The Sentinel had called its attention to that fact several months ago. Tbe Pennsylvania tax commission of 1: found that real estate paid it.5 per cent, of all local tsxes, which was equivalent to 80 per cent, of all taxes collflctod for nute and local purposes. It found that tho total taxes paid by all "corporations, money ami merchandise would constitute about 10 per centum of all taxes levied on property," while in Indiana, under the new law, railroads alono pay 12.9 per ceat. of all taxes. It found that railroads were paying only one-Gfth

as much taxes on tho same value as other taxpayers. In Wisconsin a large part of tho etato taxes are paid by railroads, but railroads are exempted from taxation for local purposes. The taxes paid by railroads in Indiana, under the new tystem, are at leasl 50 per cent, greater than in Wisconsin, in proportion to tho market value of the. property. In his last report the railroad commissioner of Wisconsin complains that sleeping-car companies p3y no taxes at all on business begun or ended outside the state, and that express companies pay no taxes on business whatever. The present system in Wisconsin has been in forco for about ten years. The latest official reports of that state at hand (1S9) ehow the total tax paid in the state $13,4ti0,0l13S. of which real estate pays 7 l.ö per cent., personal property 17.U per cent, and railroad property 7.0. In Indiana, under the present assessment, real estate pays per cent, of the taxes, personal property 23.3 percent., and railroad property 12.'.' per cent. And yet the Journal talks about Wisconsin relieving real estate of the burden of taxation ! If the Journal does not advocate the systems of Pennsylvania and Wisconsin in the interest of corporations, will it kindly explain in whose interest it does advocate them ? 0. As a matter of historical interest, the Journal is informed that the new tax law was drawn by Senator Timothy E.I Iowa nn in accordance with plans agreed upon by a joint session of the senate committee on finance and the house committee on ways and means.

Misreprettentnt ion. Between misrepresentation of Prof. Los, thorough ignorance of tho subject, ertire forgetfulness of its own record, or rather its several records, and anirresistijo desire to do something for the oppressed corporations, tho Journal has evolved one of the most remarkable editorials on the new tax law that has yet tlashcd athwart tho journalistic heavens. Trof. Loss, in common with ninny others who follow Prof. Ely, holds that the general property tax is a failure so far nsthe tax on personal property is cpneerned. Unquestionably it has been so under the systems of this county as administered, and no paper in Indiana has said so more often than Tiik Sentinel in fact we believe wo wero accused of favoring the s:n:.lo tax on land values on this account. On account of this failure Prof. Loss proposes to do away with the general tax on personal property and raise all local revenues from live sources (1) the tax on real estate; (2) taxation on natural monopolies ; ('.)) the income tax; (I) tho corporation tax, and (.) the inheritance tax. The Journal t which hs been moved to spasms in the past by the suggestion of abandoning tho general personality tax, actually indorses this proposal, and then demonstrates that it has not tho slightest conception of what it is indorsing by expressing a belief that the next legislature Mill "mako an effort to distributo the public burdens umong greater tar it ( if $ of property." Persons who have paid any attention to the subject of taxation will understand that Prof. Kosh is dealing with taxation from a theoretical tan Ipoint. His ideas havo been presented and considered in many dates, but no state bns adopted them none has abandoned th general property tax. In several of them some of the four forms recommended by him as Substitutes for the general personality tax have been added t' the gonoral tax, and Imlians is among the number. 1'or several years sho has luvied a CorporAtion (franchise) tax on various corporate busineMses and the last lo'.MiUturo ad led to this a lictn tax on franchises. Tho natural monopoly tax is of necuHnity limited chiefly to municipal government, and under thuellorts of Tiik Skntim t, public entinient bus reached a point wher its application will bo forced in Indianapolis. No one advocates an incomo tax except as a substitute for a general tax. H would be manifestly unjust to tax property In proportion to value and then tax the incomo derived from it in addition thereto. Tho inheritance, tax is a sensible thing if evasion of il can be prevented, but it is not yot sum u rod that this can bo accomplished, The inheritance tax law of New York was warranted to produce at least two million dollars per annum, but it has in fact pro luccd only seventy-five thousand, and it would naturally produce fifty times as much in New York as in Indiana. Wo havo not the slightest objection, however, to tho presentation of Prof. Losm'm opinions. They havo been very generally presented to tho readers of dernocratio papers, und wero largoly tho banes of the democratic uction in passing the new tax law. Their circulation among republican readers will bo of great educational value. Tbe Indiana legislature, however, liko the legislatures of other states, thought it better to try to correct tho abuses of the general property tax than to abandon it. Whether that may yet bavo to b done is an open question. Prof. Loss afiinns that it must be abandoned. We believo that it has not been fairly tried. True, etringent laws bavo boci passod, but nowhero havo tho peoplo been educated to understand that the eafont road to oqual and just taxation is the strict enforcement of tho law. In Indiana great progress has been in a do toward it, and tbe result has been most gratifying. As soon as men understand that the right way to enforce a tax law is to obey it themselves, and uso their influence to make their neighbors oboy it, there will bo no trouble with tho general tax system. A just tax law in a common friend, but It has been regarded in the past as a common enemy. Assess property at its actual value, uncover the money hidden in banks, make greenback cur rency and interstate commerce taxable by act of congress, and tho problem is solved. The Journal asserts that Pennsylvania "has made inoro progress than most states," and "has taxed railroads on their bonded debts." That is the cry of every corporation lawyer and magnate in the country. Indiana taxes railroads on their bonded debts under tho new law; I. e., the debt, and the value of the road above the debt, aro tho measure of valuo under tho now aHftnninnnt. The Pennsylvania system, however, was defined in thu interest of corporations, an 1 it has dono them great service. The late tax rommistdon of that statu reported, and gave statistics to prove it, that the railroads were paying only oue-flft'i as much tax as the people on the same value of property. Tbey also fouud that real estate bore a greater

proportion of the burden of taxation than in other states, summing up their discussion as follows: It can thus be seen that real estate in Pennsylvania is paying about 86' per cent, of all property taxes, w hife in Illinois it pays b!).S per cent, in Indiana 64.8 per cent, and in Ohio 63.4 per cent. There is complaint in those states that a portion of their personal property still escapes taxation, but it is evident that their efforts to place a just portion of the public burdens on personal and corporate property have not been entirely futile. Public sentiment was so aroused by this report that the republican legislature made a pretense of changing the system, but did not adopt the modes proposed by the commission, and in fact did not improve the situation at all. There was so great dissatisfaction with their work that the republican convention of 1801 declared : We pledge ourselves to renewed efforts in tho eame direction, to the end that our revenue laws may be so revised as to treat with equality all the various industries of the commonwealth, thus relieving the land of the farmer from the unfair discriminations to which it has heretofore been subjected. And yet the Journal admires tho Pennsylvania system. As a corporation organ it is doing its w hole duty. Arbitration Is Practical. In connection with the proposition to form a state board of arbitration in Indiana, it will bo of interest to consider some of the cases in which arbitration has been tried as a continuing remedy or preventive of labor troubles. The oldest of these in England is the board of arbitration and conciliation of the hosiery and tlave trade, which was formed in ISM. This industry had always been subject to serious troubles, and in the course of them, from 1710 to IstiO, there was a startling list of crimes committed, many of which were punished by death. In IStiO there were threo strikes, and there was every prospect of serious dilliculty, when, through the efforts of Mr. A. J. Miwdella, one of the manufacturers, this board was formed by agreement between the manufacturers and the men. It consists of twenty-two members, one-half from each side and elected for one year by the interests they represent. Within this is asinaller organization called tho committee of inquiry, and each side of the board has a (secretary. When a question arises the eecretaries settle it if possible. If they fail the committee of inquiry is called in, and if unable, it goes to tho board. If the board divides evenly on umpire ia called. The board meets quarterly, and a month's notice is required before any change of wages is considered. Neither strikt nor lockout is permitted pending tho trial of a case. The results of this board's work have been meist remarkable. Not only have strikes and lockouts become unknown, but there has developed a mutual respect and friendly feeling between the employers and the men that has greatly advanced the interests of both. Another instance is tho manufactured iron trade iu tho north of llngland. This industry began to bo of importance only a third of a century ago, and its board of arbitration was formed by agreement, iu 1st'., after numerous strikes and lockouts. Tho board consists of two ti. embers from each establishment represented, ono chosen by the owners mid tho other by the operatives. The board elects a standing committeo from it member which considers nil questions and' fettles mont of them, though it bns no power to make nn award except by consent of tho parties interested. Tho expenses are shared equally by tho employes und owners, ami usually averago J2.MX) to $3,()0d per annum, a largo part of which is for tho attendiinco of witnchses. This board has successfully dealt with nil questions that havo arisen, A third instanco is sen In the Purlmm and Northumberland coil mine, wheru tho system ol arbitration has boon steadily followed from 1871, though without a standing board. In that year organi.otloni were formed, both smoug the miners and the owners of the collieries, and tho executive otlicers of those two associations havo succeeded in adjusting all differences that aroso until the present one. They usually came to agreement among themselves, but occasionally called in arbitrators or an umpire. A somewhat similar system has been in vogua in tho iron trade at Pittsburg, but it has not been so successful in provouting strikes and lockouts. These, of course, are Instances of voluntary resorts to arbitration us a method of settling labor disputes, but they demonstrate that arbitration can be applied successfully for that purpose, notwithntanding the somewhat indefinite nature of the questions that must necessarily arise. It is probably true that uny system of arbitration must be to some extent voluntary, but there tan always be at leant a compulsory investigation of controversies and a decision bv a disinterested tribunal on tho merits of the questions involved. This will afford h safe ground for public sentiment, and it bus boen shown by cxperien co that neither strike nor lockout can stand in thu face of public sentiment. It has also been shown that where a state arbitration system has been adopted there has been ft steady growth of favor for it with both employers and men.

Tim (Jailed dado Winces. The republican press seems somowhat stunned by the fact that all the great evaporations of tho state are in active resistance to the new tax law, which they had proven, to their own satisfaction, was specially designed to increase tho burdens of the people und reduce tho burdens of of tho corporations. They do not understand bow it happens that the beneficiaries of this oppressive and unjust law can be so foolitdt as to object to it. What object can they havo? Did not tho legislature reduce their taxes? They were paying what Has asked of them before, without any complaint, and yet they hire attorneys and go to great expense to get rid of this new system which is so much more favorable to them. AU of thorn are in revolt. Lank, telegraph companies, telephone companies, sleeping car companies, express companies, railroad companies and rapid transit companies, have joined hands for a grand assault on tho law in the courts, width heretofore they have assailed through the republican press, in the interest of tho dear people. It is not often that such a hypocritical clamor as has been raised by the republican newspapers of this' state concerning

tbe tax law is so speedily and so completely exposed as in this cas9. The people are not complaining. They have had their assessments made and know just what they will have to pay, and they see that what was told them about doubling and trebling their taxes is false, except in cases where republican officials have increased the levies on increaeed appraieeraents to make the law odious, and so manufacture a little cheap political capital. Put these cases have been exposed, and the blame is located where it rightfully belongs. Now comes the test of the other branch of the republican prediction, and the corporations with one accord give the lie to it. And notice, too, that they have practically nothing to say about any injustice in their assessments. What they base their objections on are the constitutional eafeguardsot property.which theydeciare have been trampled under foot. This inquisitorial system w hich for the first time in the history of Indiana has put them on an equal footing with other tax-payers is to them the most damnable iniquity ever concocted. Lxpect a corporation to pay taxes oa the real valuo of its property ! Why, it is preposterous. No one ever beard of such a thing before, and a stop must bo put to it at once. Something like was beard of once before, however. Before the war a aemocratic legislature passed a law for the equalization of taxes that pave the 6tate board power to do justice, but unfortunately the composition of the board was so made that its sessions were declared illegal by the supremo court. The attack on that law was made by the corporations also, but who ever heard of corporations objecting to a republican tax law? During all the republican control of the state the corporations were perfectly content, and paid tho taxes assessed by a special board, which they now insist is unconstitutional and tyrannous. Will any one point out a republican tax law that was objectionable to corporations? Inquisitorial Tax Methods. The hope of the Journal that tho next legislature will "distribute tho public burdens among greater varieties of property" is a manifestation of a delusion that has been common in some quarters concerning the tax law of this etate. There is no kind of property w hatever in Indiana that is not subject to taxation equally with all other property, unless it is especially and specifically exempted. The law reads: All property within tho jurisdiction of this state not expressly exempted, ehali be subject to taxation. This provision is repeated by requirement in every enumeration of property in the law for a general statement including "ail other property." Nothing can escape tho description. It includes eveVy franchise, right or other imaginable thing that can bo the subject of property. The express exemptions aro of property belonging to tho public and property devoted, exclusively to educational, literary, scientific, charitable, or reliirioua purposes. Aside from property of this character nothing whatever can escape except by fraud, perjury and concealment by the owner. Thero is not and cannot be any kind of property in Indiana not subject to taxation unless expressly exempted. Tho escape of any property, or its undervaluation, is duo to a failure or inability to enforce the law. Tho provisions of the Uw to securo its own enforcement aro as stringent ns they cau well be made, livery facility for ascertaining tho truth is given and evory act of tho citi.en and th tax official is taken under penal responsibility. So far as any law can provido for securing full returns at actual values this law provides for it. Wo concedo that it has not fully accomplished this result, but it has produced a great advance toward it, and It lias had an educational effect that will produce still further advances in the future. It is urged by those who favor tho abandon ment of tho general property tax that full returns at actual values can never be obtained. In an absolute sense this is true, but it may be obtained substantially. It is certain that better results are obtained when an earnest effort is made than when tho "inquisitorial" system is not used. An examplo of this fact may be seen in the stato of New Jersey, where sworn returns aro not provided for, except that the assessor mav require them as to invisible property. Tho state board of taxation of that stato says in its report for 1WH : It has been augiested by many local assessors that inquisitorial methods, by requiring affidavits of all persons to declare tin amount and extent of their personal property would cure this evil; while many other usseHhors seem to think that such a cour would not bo effective. The state board at the present time is not prepared t: recommend such a course, believing that it is unsuited und hutuful to our people. This is very pretty sentiment, but it is not supported by practical experience. The variegated results obtained under tho New .Jersey system aro shown by the fob lowing statement of tho relative amounts of real and personal property on the duplicates in tho sovcral counties of the state : Ji'ra! , I'rrannniti, (.ountu. IW(, i'ern. Atlantic H'U IM Hrrgrn .'.-' !'. Itiirlington Td.5 23.5 Camden 01.4 Kh t Mny 50.4 D.d Cumberlaud 7X1 21.8 ltaex M7 lf.3 !louciWir - 72.U 27.1 lltjilnon 4 7 ti Hunterdon d.O 3l.0 Merc-r 7i..r .ß Middle S.Tfl 1.4 Monmouth SJ.l 17. Morris - M.3 lft.7 Orikn S3.0 17.0 1'aianlt) 34.5 15.5 FaUm t7 3'i.1 .Somerset f.'U .t.7 Hucx ;.'). ' 34.1 Union So. 2 111 YYarreo W.O 31.4 Tlx slats 81.7 1.83 Concerning these remarkable figures the board says : In Now York it has b-en estimated by the stato board d equalisation that the value of personal property is equal to the value of realty. This, wo think, Is not so in New Jersey, but there is reason to believe that it is equal to one-half of the realty, and the proportion which the personalty bears to tho realty Is a very good criterion of the capacity and energy of tho assessor. if this be true they have capable and energetic assessors in only two counties. The real trouble is apparently the Lick of "inquisitorial method." and adherence to the stupid itlca that "true value for purpose of tsxstlon" Is different from true value for other purposes. The two counties showing the least proportion of persuoalty aro Camden and Hudson. Camden

is assessed as follows: Townships of 1 1 addon. Center and Delaware (exclusively agricultural) at true value ; city of Gloucester and township of Stockton, 73 per cent, of true value ; borough of Merchantville, 33J per cent, of true value; city of Camden, 10 to 80 per cent, of true value. Hudson county is assessed thus : Jersey City. Fifth district, SO per cent, of true value ; other districts, 60 to 80 per cent. ; Harrison, 75 per cent, of true value; Kearney, 33 per cent, of tr ae value ; I loboken, i'i5 per cent, of true value; Payonne, 50 to SO per cent, of true value. Tbe monstrous injustice of such a system is evident, and Indiana can congratulate herself on escaping from a very similar condition by means of her new law. The state board was obliged to change the returns of thirty-nine of our counties to secure equality, making alterations varying from 20 percent, decrease to 40 per cent, increase, but there can be little doubt that substantial justice was reached. The "Vindication" of Judge Woods. Judee Woods is probably not so much mortitied, as soma men would be under the circumstances, at the narrow margin by which La has been confirmed aa a justice of the circuit court. A man who was willing to pay the price be has paid for judicial preferment is not likely to worry much over things that, to a really sensitive person, would be humiliating in tho extreme. So we suppose .fudjre Woods is as happy as a inan with a guiltv conscience can be, although he escaped defeat by a margin of but one vote after his nomination had been "hung up"' over threo months, despite the fact that every resource tbe administration could command, every influence it could enlist was exhausted in his behalf; that his confirmation was a political necessity to the president and the republican party, and that such pressure was put upon tbe senators of bis own party in his interest as would have severely tested tbe backbone of an Axprew Jackson oraGRovEit Cleveland. Yet with all these forces at his back and with all the precedents favoring the confirmation of judicial nominations without partv division, save under the most exceptional circumstances, only twenty-live out of the forty-seven republican senators (or a little more than one-half; stood by him; the two third-party penators voted against him, and not a single democratic senator yielded to the piteous appeals of Judj:e Woods and his frienis to come to his rescue. If this kind of a "vindication" is patisfactory to Judge Woods, and if bis friends and admirers think it justiiies them in tendering him their congratulations, we are sure those who like Tin-: Sentinel and Senators Voouhki s and Ti Ki-ir., havo opposed his elevation from a high sense of public duty havo ro reason to complain. We do not bulieve there aro many men of either party in tho United Status who would consent to accept a judicial olilco under such circumstances. Judge Wo.. ns takes it, of course, and doesn't try to conceal the fact that he is mighty kl id to get it, even as it came. Wo Rre 6uro. bowever, no honest, self-respecting man anywhere, democrat or republican, envies him bis position or would wil lingly chance places with him.

(JimwI Country Itoad. Although much neglected, tho fubjort of country roads is ono of the mort vital importance to any community, agricultural or urban. I'or the agricultural region the good country roml mean cheap and easy access to markets, economy in tho matter of wear and tear rtt horse llesh, harness and vehicles, and a proportionately enhanced value to the product of the farm, to say nothing of the increased comfort of the traveler over the roads. As the tonus live oil" the surrounding country, they sharo in e.ual degree all the advantage accruing to the farmer. Of late years more attention has been paid to this most important subject, though, singularly enough, tho least attention ha been paid to it in the mont purely agricultural states. However, peoplo are everywhere studying ways ami mertiis now, and Indians, be it said to hor honor, is doing as much thinking on the question as any of bur sitter common wealth. At a public meeting at Abington. Ta., recently, l'rof. Lewis M. II At rrof the university of Pennsylvania told some of tho truths of road construction. "Th'-ro is no tax so great as that of bad roads, is a generally accepted maxim," ho said, "and it is true. The horses havo to be fed, although they cannot be ueiod, and tho averago cost of keeping a horf-o is $12" per year. If tbe road surface be ruado harder merely by metaling it, then ono horse can do tho work of two, and the feed and Interest on ono is saved. It is estimated in llngland that tbo mere saving in cost by reducing their roads to puch a condition that three horses can do the work of four, thero has been ellected an oconomy of .l(K,(MM),0(s) annually. In the state of Illinois, it is statod that tho cost of hauling farm product is nt least $ l'i.OOO.OOO more than it Would bs if tho roiuls wero improved, and that such improvement would add $.Ü,(R)0,00:) to tho valuo of tho farms. "That you mny perhaps better comprehend the importance of tho problem, let me define what a road is. Prietly, it is a

Why Dr. Price's Baking Powder is Superior to all others.

No great cfTorta are ma Jo by other manufacturers to procure and use pure materials. It is true that one other company has tho facilities but its prccd and cupidity induced it in an evil hour to uso ammonia, in order to swell its profits. Hcnco the Prico Daking Powder Company stands fc'.onc in its fight for a puro baking powder. No other article of human food receives greater care in Its production, or has attained higher perfection. Dr. Price's Cream is eurcly a perfect baking powder. Frco from every taint of impurity. No other article used in tho kitchen has r.o many steadfast fricnd3 among tho housewives of America,

line of communication, and the ideal is a line of least resistance, level, straight, hard and smooth as possible, that is, with due regard to tho trarnc. This fact will be more fully appreciated when it is remembered that to pull a lead of one ton on different surfaces requires different powers, as stated in the following figures. Coot I.1.., per mil. To pull one ton on an I requires 4 'J 4"o To pull on Ton ou hard rrrtU 2 '0 'i'V To pull one ton ou uitcidatn " l 1"0 To pul. onetoa en woien block " "hi To pull me ton oa brlek " 2 2.SO To pull od tun fcff b.ilOiin 15 1.5o To r-tiU one ton on iron tr;n " 5 ) 1 To pu 1 i.cf too on ;el rai.s " 9 Sa To pull one ha on t:er tcanal) 2 2c "The farmer hauls everything he uses over tho roads to nd from the market, and i: is easily seen that he pays more for his transportaticn than anyone else because of tho rcit resistance oüered by earth-, fandy or muddy roads." Prof. Hai pr says that tho cost of a good average road, with rolling topography, varied soil and fair material should not exceed ?7,W0. Good roads are built under favorable conditions for $2,000 to $3,0J0 per tnii-i. Prof. Hu pt regards the system of "working out the taxes" as a delusion and a spare. He has given the subject long and careful etuoy and his supesiion are well worthy of consider ation by every Indiana farmer. Two Republican Records. 1&7G

S to 7 23 to 22 TWO GIRLS IN LOVE. A Case of Infatuation Between Two Tennessee Girls. MEMFms, Tenn., Murch 1?. A eae similar to the icfatuallon of Al . ( j M itcbeil tor Fre'ia Ward ia that ol Marie 1'hiltips and Minnie Hubbard, each seventeen year old. On Sunday the two "iris dijippesrfd an 1 were not found until yetrday. Müs Phillip, ou her return, saii thnt fche bd J Miame had been together. fclj told her mother that she loved Minnie and would rathtr be dead than se parated from her. Mie asid that Minnie wjia the only person she could marry a:id thii she intended to do. Mi Phillips is a tiue looking girl and has beea carefully educated. It was agreed today between the parent of the tw. g:rls to epara!e them, and when Mia Phillips heard of this she was overcome with grief. BAKING POWDER In tlie New York I.egUlfttar. The followine. taken from "The Oil, Taiiit and Drug Ueporter," refers to a new bill just introduced in the legislature of Now York State: "The latest development in tbe baking powder war is tho introduction of a bill in the legislature I this state requiring all p:uk:i;''? of b-ikir powder which contain ammonia to be branded with a statement of that fact in large type on tho label. "Now while tlm ammcni contention is en. why cannot tho law cive the publij the Pencfit of the doubt? Whol.y unprejudiced peopl are certainly not willing t bo d"i :ed with the substance acknowledged ns a poison simply because seien-ti-t, s )i'ie ot whom nie not even physi-olo.i-ts, d..'4Lrr'. a-, to its potency." A similar bill w:.s introduced Lift April, but it is rhrewiily suri.ii.-ed that the lnlluence of interested parties prevented its pji-(age. The provision of the present idll are p.) just that it prob;;biy will hooa lu ( ouie .n law. 'I ii is will be welcome now to the menu-f.i.-turers of pure fn nm of Tai tar lakinj powd.Ts, the ino-t prominent of whom is the I'rice. Pukinc Powder Company of ("hicag i und M. l.nui makers of lr. Trice's ( ream (taking Pow.h r, who hau a' ways mado a strictlv pure 'rmm of Tartar powder, notwithstanding tho temptations of ji.lulh ration suge t.' l bv tho enormous protit.s realied by a large New York concern which live atimn:a and odvcrtis.-s iH powder a strictly pure by n ran of garbled olbciid report and certificates ek'ne 1 by It own employe, dubbed proi sor, doctor or government chemist, as fancy mu dic tate. A hill compelling alum powders to be entipicuously labeled as such already exists in Minnesota, and it is to be hoped in I the interest of the consumer that similar law will soon bo enacted in other states, for ammonia ns well a alum. The following powder, known to con t.iitt either ammonia or alum, or both, will be aller ted by tho proposed egilution : Koval, Pearl, Calumet, Chicago Yeast, I'orcst City, One Npoon (Taylor's), Pou lion, Kenton, Kcho, Snow 1'utl, 1'nrivalled, YarnnU'e Ono (Spoon, Shephard's Mcononi lent, Crow n. Climax, Hercules, Mouarcn, New ',ra, Niow Pall. THE YEAST BOYCOTT. Twn Large lUklng Firms or tlile City Will richl Ii. Ai to the boycott on l'leiirhman's yeaat, Parrott Sl Ta'art and Pry. o are out with the ; announcement that they will fiht it. "Pour I year sen," auid (ieorge H, Pryc, "a boycott 1 win declared en that yenn by lh bakeri all , ever the country aud wm finally actlled itmica j hi). About three wrrUa ai;o the prrkident of the local haken' union took the acenev for ' auothtr yeaat and ei iouii a he got thing j work tug in good shape declared a boycott oa j the Henchman proituet, reviving a licht thai i had hreti eitle. I loiuatgo. We propose to tick to I'lf iachmun." i Tomorrow evening tin local taken will rare! an t it seeuot that a sub-boycott aeainst the I Krrce and 1'nrrott t Tat-Kart bakrriea will 1 tiro out of the ditücitlty. 1 he two linns ruenHoned hive the Um at bakeries in the city and 1.1 probably be joined hy two other concerns to take the uint-r aide of the litibt. At anr lAte (h inevitable result will bs cheaper bread j for the main t. Portor Vourtl( ;and F.tvo money, and perhaps your life. .Nnd three "-cent stampft to pav postage ! to A. P. Ordway A- Co., Postou, Mans., aud ' receive a copy of lr. Kaufmanns great Medical Work, 100 pages, elegant colorei plates.