Pike County Democrat, Volume 24, Number 37, Petersburg, Pike County, 26 January 1894 — Page 2

Sfatfike Countjjgcmtitrat M- McC. 8T00P8, Editor and Proprietor i&bii&'L PETERSBURG. Three thousand tailors, reprcsentng over 600,000 employers amt employes, met in Cooper Union, New York eity, on the 17th, to prot^g* against the Wilson tariff bill. I Small-fox has become terribly destructive in Cebu, in Vie Philippines. In one month no less than 680 deaths occurred, being over 20 per eent, ( There has been n^urty 4,000 deaths sinc e the epidemic started. tsmxn friends of Prime Minister jCrb^pi believe that owing, to the situation in Italy daily becoming worse, her epH demand of the chamber of deputies that plenipotentiary power bs conferred Upon him for a year. Tint discussion of the tariff bill under ’the fere-minute rule will continue in the house until and, including the 87th instant, night sessions being held also, cat which speeches may be made by **n’tlemen desiring to go on record. Choi.era has appeared at Anvelais, tnear Charleroi, Belgium. On the 16th 'there were twelve deaths frem the dts«ease. Many of the inhabitant;} have been attacked. The authorities are ‘constructing a laxanette, where the -sick will be treated. ' On account of a strike hs the polishing room of the Diamond plat*-glass factory at Kokomo, lad., all the em- ’ ployes of that establishment iad the ’one at El wood, belonging to the same company, went out on the 17th. There ■ are 1,400 men involved. /The heirs of Offt. Nicholas Lots, •OIL Reading, Pa., who furnished sup5pli&s to Washington’s an*my at Valley Forge, claim that their ancestor was : never paid in fnll for the supplies furnished. and will shortly present a • claim^b congress foi"84,000,000.

Hkkk Etienne, formerly vice-director • of the Danube Steamship-Co., jcommit- ' ted suicide in Berlin on the 17th. The : anti-Semites violently charged him with irregu lari ties in 1892, but the • company acquitted him. Two weeks ago, however, he was dismissed by the company. H. H. Leon a kb, -manager, otf the wrecked Santa Clara bank at Sa* - Jose, Cal., has been arrested,at the instance Of the grand jury, changed with embezzling $8,80*. Leonard and the’ cashier, Haywood, mow dead, managed to divert to themselves $200,606 <of the bank's funds. The Illinois 'Stale building at the World’s fair ground has beer sold for $1,650. M. C. Sloan & Co., of Chicago, were the purchasers. There were twelve bids in alL A bond of $5,000 was requited to insure the removal of the building from the grounds by August 1, next. 2 Sidonie Vaillant, daughter of the anarchist Auguste Vaillant, under sentence of death for throwing a bomb into the French ehamlaer of deputies, has written a letter to Mme. Carnot, wife of the president, appealing to her to use her influence wLth her husband to secure a pardon for her father. Fifteen separate offers ag gregating $40,000,000 to take bonds, should Secretary Carlislie issue |hem, had been received at the treasury department up to the 16th. One offer to take a block of $30,000,000 was received from a New York firm. Another offer to take $175 was received from, a mechanic. These was unveiled at the chapel of the United States naval academy at Annapolis, Md., on the 21st, u memorial window in memory of office rs and men who lost their lives at Apia, Samoa, a few years ago, when two American naval vessels were wrecked and several officers, including Capt. Schoonmaker and Paymaster Arms of the Vandalia were drowned. La Lanterne publishes a letter from , Bangkok which states that the Siamese are evacuating the left bank of the Mekong river, in ac-jordance with the agreement entered into w ith France. The villages on that Bide of the river have been pillaged and burned by the Siamese troops engaged in clearing the country for French possession.

Dispatches from the Congo state «ay a strong force of Arabs recently attacked' the Belgiar.sunder Capt Ponthier, who were intrenched at Kasson,go, on the Congo. Ponthier was killed, f and many of his me n were killed or wounded. The latest news received at the coast showed that the Belgian force was in a precaiious position. Train No. 3 on the Kansas City, St. Joseph A Council Bluffs railroad was held up and robbed, at 12:1)0 o'clock on the morning of the 18th, bvflve masked men at Boy’s Branch, just above St. Joseph, Mo., the scene of the attempted robbery of September 25 last. The contents of the safe in the express car were transferred to a sack and carried . off. AnonVmous and inflammatory placards have recently been ]>osted in the town of Vilin, China, which state that China has everything she needs and that the missionaries are teaching no new doctrines to the people. The missionaries are therefore no1: wanted, and «n appeal is made calling upon patriots to collect on a designated dfty to “kill and destroy.” , Thr big English locomotive Toloman, how at the West Milwaukee, (Wis.,) shops of the Chicago, Milwaukee A St. Paul milvray, is a pronounced failure. There will be no further trial of the engine, because it has been shown by tests already made that when an extra hauling if required her boiler can not furnish en ough St jam to operate the four cv Under a

CURRENT TOPICS. -*—tTHE HEWS IH BRIET, FIFTY-THIRD congress, la the «en»te. ojj ‘^wth,a number of petitlons agalns^v* j tariff bill, etc.. were presented. A nwr- ^,. ot Wlta of 00^ local Interest **5® Assented mad passed or referred, and at pi m. the senate went into executive session, to discuss the nomination of Mr. Hornblower as associate justice of the supreme court of the United States, which was finally rejected..In the house, after unimportant morning ‘ business, the Wilson tariff bill was read, and the day was devoted to the discussion of amendments thereto offered by Mr. Wilson, chairman of the committed on ways' and meana In the senate, on the 18th, an executive session to consider u resolution to suspend the injunction of secrecy in the matter of the nomination of colleotor of internal revenue for the state of Florida was meld during the morning hour. Mr. Gallingef*Spoke to his resolution declaring it as the sense of the senate that it is unwise to attempt any change in the tariff laws during the present administration.... In the house there was little routine business transacted when the Wilson bill was again taken up for amendments. Ix the senate, on the 17th, the eivilrservioe law and the way it is administered was discussed for a time, after which the federal elections law repeal bill was taken upend occupied the most of the session. Senator Gray 's attempt to get the republicans to name a day for Anal action met with failure.In the house the discussion of the Wilson Ur Iff bill was continued without noticeable incident. fit the senate, on the 18th, Senator Walthall, off Mississippi, gave notice that he had tendered his resignation to the governor of his state. Resolutions ’calling in question the authority of Secretary Carlisle to issue an inter-est-bearing loan were offered, but their consideration was postponed. After seme further business the senate resumed consideration at the elections repeal bill.tn the house, after very little preliminary business, the Wilson tariff bill was uken up in committee of the whole, and occupied the remainder of the session. □The senate was not in sesetea -on the l#th.... The house went into committee of the whole, at 11:10 o’clock, to consider the Wilson Uriff bill. An agreement was entered into whereby •three hours, immediately after the bouse goes into committee of the whole on the 22d. shall be given to debate on the sugar schedule, the. vote then to be taken on any amendments i which might be offered. The entire day was devoted to consideration of the Uriff bUL

PERSONAL AND GENERAL. J. W. G Irvin, who has held the office of Hawaiian consul in San Diego, Cal., for some years past, has received notice from the provisional government of his appointment to the head of the postal savingsibank of Hawaii. Girvin expected to leave on the ‘30th for Honolulu. V The Merchants’ bank of Ellis, Kas., has closed its door and gone into voluntary liquidation. The assets are ample to cover the liabilities of $56,000. State Bank Commissioner Breidenthal is in control. The secretary of the interior has appointed William L. Chitty, of Illinois, a member of the board of pension appeals, vice William B. Ruppert, resigned. The salary is $2,000 per annum. j A construction train on (the Northern Railroad of New Jersey went through a temporary trestle near Fairview, N. J., on the 17th, falling on twenty or thirty Italians who were at work under the trestle. Two of the men wvre crushed to death, and nearly every one of the others was more or less injured—some of them, it is feared, fatally. Fire, on the 17th, destroyed the plant of the American Cereal Co., at Minneapolis, Minn., involving a loss of about $50,000, and throwing over 100 persons out of employment. Emperor William has invited the duke of York to visit Berlin to attend the annual banquet of the Knights of the Black Eagle. A royal decree, dated the 16th, countersigned by all the ministers, has been issued, proclaiming a stat$ of siege at Carrara and Massa di Carrara, Italy. It has been learned that -the Ed Moorell, alias Frank Moorell, who assisted Chris Evans, the California outlaw, in his escape from the Fresno (Cal.) jail, is Frank Morris, a Fort Scott (Kas.) young man. His father is a well-to-do farmer, and was formerly in the mail service. A. R. Whitley, one of the leading real estate dealers of Cheyenne, Wyo., was convicted on the charge of attempting to suborn jurors in an important civil case. He was sentenced to thirty days in the county jail, on the 17th, and to pay a fine of $150. The casq^created a great ‘sensation there, as Whitley had heretofore borne an excellent reputation.

Newton P. Fassett, father of J. Sloat Fassett, died at his home in El* mira, N. Y., on the 17th, aged 71 years. Benjamin Earnshaw, one of the most prominent politicians in West Virginia, and for ten years a member of the Wetzel county court, was arrested in Wheeling, on the 17th, while attempting to negotiate forged county orders. He was caught by officers who were lying in wait, and when arrested attempted to swallow a 91,000 order he held in his hand. A Chicago man has invented a shield for vaccinated arms. The invention consists of an aluminum disc, with rim beveled and center raised and perforated, and is so constructed that it can he fastened securely. Jennie Leggin, a negress, stabbed William Haywood, with whom she had formerly lived, to the heart in St. Louis, on the night of the 17th, because Haywood wouldn't give her fifty cents with which to buy beer. The mystery- concerning the death of Henry Shrivers, who was shot on the night of 14th at Salem, la., was explained, on the 17th, by the confession of his brother Charles, who says' that while he was cleaning a large gun it w|is accidentally discharged. the load entering Henry’s head, killing him instantly. The jury returned a verdict of accidental death. The; appraisement of the Stanford estate was filed in San Francisco on the 17th. The total valuation of San Francisco property is 917,669,319. It is as follows: Stocks, 911,552,486; bonds, 93,833,160; house and effects, 9113,000;. notes and accounts, 9996,506; real estate, 99,898.92. This does not include the Palo Alto, Vina and Gridley properties which were deeded to the university.

Br a unanimous rote of the Idermen at a special meeting, on th* 17th, the notorious “muzaein” or “l: mtabflhta’1 dance, arranged to hare l)een performed by dancers from the Mi I way plaisance of the World1* fair* wa officially detlared^ immoral and ban .shed from Boston, rr'r , i Farmers in Porter county, In . ^ j feeding hundreds of bushels of ,rheat / to -rjittle and hogs. One far^^ ), l!S 1,550 bushels, another $00 bvahe*. Wheat is worth from 50 cents to 53, cents per 00-pound bushel in th< • ^ kets. The farmers claim it is wo' ^ to them 75 cents a bushel to feed. The issue of Columbian stair l(j^om January 9, 1093, to Decembe t m, the period assigned to their dir jg^ mtion, is the subject of a state men' 4 ^ ,ch ^as been prepared by the pr M mf lce de_ partment. The aggregm m mi ,ber issued to postmasters was i,j*9,9ij,20O. A disastrous storm reomtl, swept over the Black sea, do a^mch 1 amage to flipping. A Gr «tean hip is missing and ten sa Jlng vessel are reported wrecked : d different places. The entire crews 0f two of the n went to the bottom v 4th the vessel s. The number of liver,lost and damaj,:»is not known. Ih a batt’^ with a gang of thieves who were trying to rob the pc t office at Danvil’e, Pa., on the morniii jof the 17th, PoMee Officer VangHger v as shot and killed sad two of the thieves woun'/edL The latter escaped. Tha Prussian budget was p:> ‘sen ted ta the landtag, on the 18th, by Dr. Miquel, the - finance minister The revenues are estimated at 1,87! ,449,391 marks, an increase of 43,937,131 marks over the preceding fiscal ye; r. The deficit is estimated at 79,200,001 marks, which is 12.400,000 marks in e :cess of the deficit qf the preceding ye; r. The United States cruiser Co tcord is at Shanghai The Baltimore, he flagship of the China station, is at Singapore. t The city of Chihuahua^ the capital of the Mexican state of that name, was reported, on the 19th, to ha « been captured by the rebel leader lantana Perez.

The returns issued by the Paris board of trader covering the year 18 3, show that imports decreased 3-' ,330,000 francs as compared with thor; of the preceding year, and that the exports decreased 251,116.000 francs is compared with those of 1892. Judge Barrett, of the New York supreme court, has appointed Henry Winthrop Gray receiver of the Thom* son-Houston Electric Co. of Ne w York. The bond of the receiver has h *n fixed at (50,000. The Howard plate glass wor :s at Duquesne, Pa., employing over i DO men, resumed in full on the 19th. 1 he plant had been idle four months. Prospects favor a steady run. On the 19th the French senate approved, by a vote of 132 to 84 a measure giving women in trade the right of suffrage in elections for tribunals of commerce. George Barrett Prescott, ;he wellknown electrician and author >f works on the telegraph and telephone, died in New York, on the 18th, aged 54 years. Secretary Carlisle has cilled for the resignation of Mr. Frank ^ V. Pease, chief of the computer’s division, office of the supervising architect. William Gaston, ex-gov srnor of Massachusetts, died in Boston on the 19th. The spread of measles in N ew York cityjs alarming, and the sat itary authorities decided, on the 19th, to adopt stringent measures in the hope of checking the contagion. LATE NEWS ITEh S. The sehate was not in sessi >n on the 20th..In the house a number of amendments to the Wilson tariff bill were offered, but only one -defining more explicitly classes of iron taxable under the bill—was passed. The president’s veto of the .New York and New Jersey bridge bill and his message transmitting the latest corre tpopdence on the Hawaiian question were the two events of interest for th day. The statement of the associated banks of New York city for the week ended on the 13th shows the following changes: Reserve, increase, 110,170,775; loans, increase, (1,500,500; specie, increase, (5,326,400; legal te iders, increase, (8,442,500; deposits, increase, (14,492,500; circulation, decri ase, (*35,400. ~ The 250 men \and boys employed in the Delaware, Lackawana Western machine Shops at Scranton, Pa., have been cut down six hours a day. The car shops of the Same con pany have been working reduced time dr several months past. . rf?

WIUJAM Gilpin died in Denver, Col., on the 20th, at the age of 82 years. He was appointed first govern: r of Colorado territory by Abraham Lincoln, and was prominently iden tified with the history of the state up » the time of his death. an order was issued, on the 20 th, by the Reading Coal and Ire s Co. suspending eleven of its largest collieries for an indefinite period. T lis will necessitate a large reduction in. the transportation force of the railroad. There were 852,885 m Emigrants landed at Ellis island, N. in 1898; 1,242 with professions, 4S 969 skilled mechanics, 162,227 persona with miscellaneous occupations, i nd 140,447 persons with no occupation. . The request of Prenderg ist’s attorneys for more time in wh ch to prepare the arguments for a n w trial has been granted, the time bei ig set peremptorily for the Slst. It was rumored in Vier: na, on the 22d, and generally believe 1 in court and diplomatic circles, that King Alexander I. of Servia had. been assassinated. The imports of specie al the port of New York for the week ei ded on the 20th were $26,278, of which $15,668 were gold and $10,605 silver. On the 20th the New Yor c associated banks held $102,754,450 in e icess of the requirements of the 25-pei sent. rule. The condition of Grand X uke George, second son of the czar, su: consumption, has become

flOOST^ HAPPENINGS. Infor —itlott of Especial Intercat to l&dlani&na. p TMIa ol' UjhI Dealers. Hammond, Ind, Jan. 18.—The latest I tietia of the Hamniood-Tollestoiu land ’'dealers is John Dolrocki, of Chicago, -who two months ago was a fairly well* to-do grocer on the northwest side and had a stock of goods estimated to be worth #1,500. Oia December 8, 1888, he traded his stock and #450 cash for three lots in ‘‘Manufacturers’ addition” to one Natalie Goldsmith, of Chicago, who is said to hare represented that the lota lay within three blocks of the city halL Dolrocki came down Wednesday morning to look at his purchase and when told how many miles out the lots were located he rushed into Judge Crawford’s court and told his story. Dolrocki is crippled and the money he invested in the land was the tarings of a lifetime._ Attempt to Wreck a Meter Car. Indianapolis, Ini, Jan. 18.—A dastardly attempt was made Tuesday night to wreeh an Irvi ngton ear, and hut for the fact that it was a vestibule ear Mo* toraaan Givens would have been killed. A heavy wire cable was fastened at one end to a telegraph pole and the other to the electric wire pole between the double tracks. The ear was coining down a grade when it struck the wire and rebounded «m the track from the force of the shock. The cable was so arranged that it would have btruck the motorman across the stomach and would have cut him in two had the car been open at the end, as is usually the case. Mast Prove I iron Hall Claims. Indianapolis, Ind., Jan. 1&—Judge Winters® has decided to issue an order calling upon all persons who have claims against the Order of the iron Hall to prove them with the receiver. Under one of the existing orders a 10 per cent dividend is paid to certain claimants; under another a dividend will be paid after January 21 on unpaid warrants or checks. The court's new order will apply to all claimants against the Iron Hall. Sixty days’ notification by publication, the court says, will be required. 9 _ Draw a Pistol on Lawyer Eggleston. Terre Haute, Ind., Jan. 18.—Lawyer Eggleston charged Lawyer Davis in the circuit court Wednesday with causing an attack on him in a local newspaper and reached for a law hook to iuae as a weapon of offense. Lawyer. Davis reached for his pistol, wh.oh he drew and threatened jo kill Eggleston. The spectators hid under benches and behind chairs and some of them managed to get out altogether. The excitement subsided on Eggleston retreating, and then Davis put his pistol back iu bis pocket _f

Foulke’s Indictment Good. Indian apoi.18, Ind., Jan. 18.—Judge Baker, of the federal court, Wednesday heard alignments on a motion to quash the indictment against Hiram A. Foulke, cashier of the Vincennes national bank, who was indicted by the gTand jury ^.for perjury in making false reports to the government concerning the condition of the bank. Judge Baker held that the indictment was good and the motion to quash was overruled. Fought Fight Rounds to a Draw. La Pobte, Ind., Jan. 18.—Victor Hardenbrook and William Cook, the later of Michigan, fought eight rounds with six ounce gloves in the town hall at Walkerton Tuesday night. Ah the end of the the eighth round the fight was declared a draw. Both principals were severely punished. The authorities refused to interfere and the battle was fought l>efore an audience of 800 sporting men. Ex-President Harrison's Lectures. Indianapoi.is, Ind., Jan. 18. — ExPresident Harrison has not fixed the date at which he will go the Leland Stanford university to begin his course of law lectures. He 6ays that he will probably go about the middle of February, but n either the date for leaving here nor the date -for the first lecture has been fixed. Footpads In Custody. Lebanon, Ind., Jan. 18.—S. S. Heath, grain (toiler, was attacked by too footpads Tuesday night He showed fight, drew a revolver, and the men took to their heels. Suspects James Kelly and William Cameron, of Chicago, were arrested Wednesday, and an effort will be made to prove them guilty of the attempted robbery.

Fpiicopal JU In Inter*. Richmond, Ind., Jan. 18.—The state convention of Episcopal ministers concluded its session. Wednesday. I a the evening* jfeneral missionary meeting was .held, which was addressed by Archdeacon L. F. Cole, Rev. J. D. Stanley amr Rev. J. B. Ranger, of Indianapolis. __ Unndf Dunbar Kills His Owner. CEawpobdsville, Ind., Jan. 18.--Ma-rion Dunbar, a prominent stockman and dealer in fast horses, was thrown from his sulky and killed in a rum way Wednesday by the pacer Dandy Du ibar during an exercise drive. To Reorganize the Committee. Indianapolis, Ind., Jan. 18.—“lorn”1 Taggart, chairman of the democratic state committee, has issued a call for the'reorganization meeting of the democratic committee February L No Chess Congress. Terre Haute. Ind., Jan. 18.—The Terre Haute Chess club Wednesday announced the failure of the great masters’ continental chess congress lhat was to occur here February 27. N ew State Committee. Indianapolis, Ind., Jan. 18.—In the Thirteenth congressional districts in Indiana the republicans will hold conventions to-day for the purpose of electing a new state committee. ^ Holland, Mich., will have a new caper mill with a capital of $80,060- _...

TAX ON INCOMES. Th« BIU for Raisin? Revenue by ' .Income Tax Completed. XI to k r*r.Rearhli|: Measure, ud to Dasigned, If EnacMd Into Law, to Taka Effrrt Jsiioarj 1, 1896 — Summary of Its Provisions. Washington, Jan. 18.—The ways and means committee has completed the in* come tax bilL The last work was done to-day, and the bill is now in the hands of the pnblie printer. The substance of the bill is as follows: That from sad after the 1st day of January, 1106, there shall be levied, collected and paid annually upon the gains, profits sad income of every person residing in the United States, or any cl tinea of the United States residing abroad, derived in each preceding calendar year, whether derived from -any kind of property, rents, interest, dividends or salaries or ' from say profession, trade, employment or vocation carried •n In the United States or elsewhere, on ■11 dividends annuities or interest paid ty corporations or associations organised for lnrofit by virtue of the laws of the United States or of any state or territory, tag means of which the liability of ths individual stoclgitolders is in any wins limited, la cash, scrip or otherwise, and the net Income of all such corporations lb excess of in cash, scrip or otherwise, and the net income from any otksr «sources whatever, a tax of X per centum on the amount iso derived over sad above H.M, and a like, tax., shall be levied, collected and paid annually upon the gains profits andjneome from all property, and of every business, trade or profession carried on in the United States by persons residing without ths United States and not citlsens thereof. i The tax herein provided for shall be assessed, collected and paid upon the gains, profit} and income for the year ending tho Slat day of December next preceding the time for levying, collecting and paying said tax. * A SWEEPING MEASURE. Sec. £, In estimating the gains, profits and income of any person there shall be included all income derived from interest upon notes, bonds and otber securities as profits reali sed within t he year from sales of real estate purchased within the yenr sr within two years previous to the year for which income is estimated; interest received upon nil notes, bonds, mortgages or other forms of =4*debtedness bearing interest, whether paid or not. if good and collectable, less the interest which has become due from said person during the year; the .amount of all premium on bonds, notes or conpons; the amount of sales of Mire stock, sugar, wool, butter, cheese, pork, beef, mutton or other meats, hay and grain or other vegetable or other productions being the growth or produce of tho estate ot such person, not including any port thereof consumed direotly by the family:, all other gains, profits and Hnconre derived: from any source whatever and the share of any person of the gains or profits of all companies, whether Incorporated -or partnership, who would be entitled to the same if divided, whether divided or otherwise, except the amount of income received from institutions or corporations whose officers: are Required by law to withhold a per centum of the dividends, interest, gains, or profits and incomes made by such institutions, and; pay the same to the officer authorized to receive the same; and except that portion of th« s ilary or pay received for services In the civil, military, naval or other service of the United States."including senators and representatives and delegates in congress, from which the tax has been deducted; and except that ^porti on of any salary upon which the employer Is re. qutred by law to and does withhold the tax and pays the same to the officer authorized to receive it.

And In addition to $4,000 exempt from income tax as herein before provided, all national, state, county and municipal taxes, shall t>e deducted from the gains, profits or income at the person who has actually paid the same, whether such person be owner, tenant or mortgagor; losses actually sustained during the year arising from fires, shipwreck or incurred in trade and not covered by insurance or otherwise compensated for, and debts ascertained to be worthless, but including all estimated depreciation of values and losses, within the year; on sales of real estate purchased two years previous to the year which income is estimated; provided, that no deduction shall be made for any amount paid out fcr new buildings, permanent improvements, or liettermerits, made to increase the value of any property or estate. Provided further that only one deduction of $4,000shall be made from the aggregate income of all the members of any family composed of one or both parents and one or moje minor children, of husband and wife; that guardians shall be allowed to make a deduction of $1,000 in favor of each and every ward, except in oaae where two or more wards are comprised in one family and have joint property is terest (he aggregate deduction to their favo r shall not exceed $4,OX). AS TO FEDERAL EMPLOYES. N. Provided further that in cases where thd, salary or other compensation paid to ar y person in the employ or in the service of the United States shall not exoeed the gate of $4,000 per annum, or shall be by fees, or uncertain or irregular in the amount, or in the, time during which the same shall have accrued or been earned., such salary or other compensation shall be included in estimating the annual gains, profits or income of the person to whom the same shall have been paid and shall include that ]>ortion of any income or salary upbn which a tut has not been paid by the employer where tbe employer is required by law to pay an excess over $4,000. Section 3 provides, methods and means for the return or assessment of all incomeu to be taxed. Every person with&n income, ot more than $3,500 is required to render, ou it blank to be furnished by the government, a full statement of his income, gains or profits Vor the taxable year. All guardians, trustees, executors and receivers are required to make returns for the persons for whom they act Persons having lens than

13,503 are not required to matte report. All returns have to bo verified by oath. Where the party to be taxed tails to make return the designated collector, who will be an igent of the United States commissioner of Internal revenue, is required to make out the 1 ist from such facts as are available, and, after the tax is assessed, to add 50 per cent, as a penalty. Where a false or fraudulent return is made a penalty of 100 per cent, is added to the tax. Right is given to take oath that an income is not as much as <4,000, and if the deputy collector disagrees and assesses the income, appeal is allowed to tire collector of internal revenue of the district. Where, on this appeal, a decision adverse to the applicant is reached, a final appeal to the United States commissioner of internal revenue is provided for. Final provision, of this section is that due notice shall be given to delinquents before an official assessment of their property is made and the penalty tax levied. Sec. 4. All the income taxes are to be due on July 1 of each year. To all taxes of which due notice has been given, and which are aot paid for ten days after July 1, a penalty of 5 per cent, of the unpaid amount is added and thereafter interest at the rate of 1 per cent, per mopth from the time the tax became due. estates of deceased, insane or Insolvent persons are exempted from this penalty. NON-RESIDENTS MUST PAT UP. _ Sea 5. Every non-resident person or corporation owning property in the United States or receiving an income from the United. States shall pay taxos on Incomes received just as if resident in the United States., Provision for the exemption of incomes under <4,000 as »well as for taxation of delinquent taxpayers is same as in cases of resident citLiens. Sec. & That there snail Toe collected a tax of 2 per oent. on all dividends in ♦scrip or money thereafter due. whenever the same be payable to stockholders, policy holders, including nonresidents. whether cittxens or aliens, as part of the earnings, incomes cr gains •I any bank, trait company, savings

Institution, and of may fire. marine. Ufa of other insurance company, whether specially incorporated or existing unde.' general Jaws* and on all undistributed sums, made during the year to their surplus .funds; and said banks, trust companies, etc., shall pay the said tax. and ire hereby authorised and re* quired to deduct nil payments made ea account of any dividends, due and payable as aforesaid, the tax of 8 par cent. And a list or return shall be Bade and rendered to the collector on or before the tenth day of the month following that in which any dividends become due. containing a true account of the amount of taxes; and there shall be annexed a declaration of the president or cashier, under oath. In form as prescribed, that the same' contains a faithful account of taxes as aforesaid. Apd tor any default in the making of such list or return with such declaration annexed, the bank, etc., shall pay a penalty of ll.OUO: and in case of default in rendering said list or return, or of dafault In the payment of the tax, the assessment and collection of the tax an! penalty shall be in accordance with the general provisions of law in other cases of neglect, provided that the tax upon dividends of life insurance companies shall not be deemed due until such > dividends are payable, nor shall the portion of premiums returned by mutual life companies to their holders nor the interest allowed or paid to the depositors in savings banka or institutions be considered dividends. Sec 7. That any bank, building association or other banking institution omitting to make dividends or additions to Its surplus as often ns six months, shall make a Ust in duplicate under oath to the deputy collector of internal ? revenue, on January 1 and July i.ef the amount ' of profits accrued by said institution during six months preceding and shall present one list to the collector of the district and pay 3 > per cent, on such profits, aad In default shall be subject to the penalties prescribed in the foregoing section; provided that when any dividend Is made which includes any part of the surplus which has been assessed and paid the amount of duty so paid on that portion of the surplus or contingent fund may be deducted from the duty on such dividend. BONDED CORPORATIONS. Sec. & That any railroad or canal, turnpike, canal navigation company, any telephone, telegraph. electric light and gas company or water company, and any street railway company or other corporation Indebted for any money for which bonds have been Issued upon which Interest is to be paid, or any such company that may have declared any dividend in money payable to its stockholders as part of its earnings, and all profits of such company shall be subject to a tax of 2 per cent, on the amount of all such Interest or coupons, dividends or profits, whenever the same shall be payable, and to whatsoever party, and said .companies are authorized to withhold from ail payments, on account of interest dne and payable, the tax of 2 per cent., amt the payment of the amount of tax ao deducted from the interest and certified by the president . or treasurer or other principal accounting officer, shall discharge said company from that amount of the dividend or coupon on bonds, except where said companies may have contracted otherwise. - Sec. # requires that all officers of the government receiving more than §4.009 shall pay a tax of 2 per cent., which it sjiall be the duty of all paymasters and disbursing officers to deduct and withhold to the credit of the government. The payment of prize money is regarded as an income from salaries, and the regular tax collected therefrom. Section 10 amends section 3167 of the existing internal-revenue law. so that any collector or other officer or Internal-revenue agent who divulge? m any way the operations, apparatus or manner of working of any manufacturer or producer visited by him inrcoliection of income tax. shall be, subject to a fine not to exceed §1,000. or imprisonment for one year, or loth, and shall be dismissed from office and be forever thereafter incapable of holding,any office under the government. Section 3172 is amended so that deputv collectors shall from time to»time proceed through every district inquiring after and concerning all persons liable to pay any tax. and shaU make a list of such persons and their ownings. Section 3,173 is amended no that any person, partnership. Irm. association or corporation liable to any special tax or duty not otherwise Srovided for. on July I, sha/l. on the 1st of [arch preceding the ‘time when such taxes are due. make out under oath a return of their dutiable goods or incomes When this is not done it is required that deputy collectors shall make out the list A collector is given the power Wbea the proper person can not be found in his own district to enter any other collection district where such -person may be found, afid to make the examination. EVASION OK nuuip.

Section 3176 is amended so that where the person to be taxed refuses to make a return list or makes one which is deemed fraudulent the collector shall have power to enter the premises and make his own„addin& a penalty of 50 per cent, for refusal orneglect, and of 109 per cent, for fraud. The sickness or absence of the party to be taxed gives the collector the right to allow; not exceeding thirty days in which the delayed list may be offered. Section 12 req uires every corporation doing business for profit to make return of amount of dividends under oath that it is true in amount, in such manner as may be prescribed by the commissioner. Section 13 prescribes that every corporation shall make return, beginning with 1SS6. of all the following matters: (3) Gross profits; (31 expenses ef corporation exclusive of interest, annuities and dividends; (3) net profits without allowance for interest, etc.; (4) amount paid on account of Interest, etc., stated separately; (5) amount paid in salar'es of *4.000 or less to each person employed; (0) amount paid in salaries or more than *4.009. Section 14 requires every corporation to keep accurate books for inspection by proper officers. Section 15 prescribe:; that taxes imposed up on dividends, etc., sha.l be collected therefrom whenever the same n ay be payable, and every corporation paying a tUx thereon -may retain from all payments ma i ft on account .thereof a proportionate amount of the tax so paid. Section 18 requires collectors to give full report for all taxes received and a separate receipt for each tax pa i by any debtor on account of payment* made by ' him to separate creditors in such form that such debtor erfn p xtuce the same separately to his several creditors and such receipts are to be soffit ent evidence in favor of such debtor to justifj him in withholding the amount therein expr: ssed from the next payment to his creditor. Section 19 provides nanner of fixing salaries of assessors. Section 30 declares that no rule established by the commissioner f internal revenue shall be valid without th approval of the secretary of the treasury, nor shall the same be binding upon any corporation or person not an interne revenue officer until it has been printed and conspicuously posted in the office of the collector of the district. Section St provide: for the prosecution of perjury. * Secretary 82 gives t!*« secretary of the treasury or the commissi ner of internal revenue power to relieve or rt ease from aii forfeitures and penalties impose by this act in such cases as either of them m: i deem proper, except to penalties imposed by aw for punishment of a misdemeanor or othe crimes.

The Japant « War. In the Japanese capital there is a ' gigantic image cf a woman, made of wod and pl&st* \ and dedicated to mchiman, the gt l of war. In height it measures fifty four feet, the head alone, which is 2 sacked by a winding stairway in the interior of the figure, being large enoug 1 to comfortably hold twenty persons. The figure holds a huge wooden sword in one hand, the blade of the weapon being twenty' seven feet long, -nd a ball twelve*feet in diameter in tlie other. Internally the model is fitte r up with an extraordinary anotomici 1 arrangement, which is supposed to 1 .‘present the different portions of the brain. A fine view of the country is obtained by looking through one of tlieeyesof the figure. The admission tc all parts of the structure is two cents —N. Y, Sun. Al ia sp*uT~ “Why, how is i his, my dear sir?’* in quired a Harlei doctor. “You sent me a letter stat ng that you had been attacked by sma 1-pox, and I find you suffering from rl sumatism. ” “Well, you see doctor, it's like this,’* ’ said the patien , “there wasn’t a soulin the house wh could spell rheumatism.’’—Texas S ftinga. * ■