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About Omaha daily bee. (Omaha [Neb.]) 187?-1922 | View Entire Issue (Aug. 11, 1898)
- - - - - - - - - - - - - - - . - - - - - - - - - - - , - - - - - . - - - - - - - - - - . - . " - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - . - - - - r---- : -------m . ' 11.IEOMAITA1)AILY13EETI1UTSDAYAUG1JSP:111895. _ _ _ : _ _ _ : _ 7 ; p = - _ _ _ _ _ _ _ _ _ _ _ _ _ _ - ; . l4k \\T \ \ OF TilE RE\TENUE \ I Lc i Questions Involved in the Now War Tax Mcanre. ) ' , : 1E ONS TAUGHT BY FORMER STAMP ACTS . w. d1U ! Ctirt 1IItC 1)CCIIId tlth - tereftc 11) IIIC Iffeet of IzIIure to ( ) ) , Ncr'.e tile l'ro- linti ( Ir tItC bnw' . tff - / ' 1 Btamp net which went Into effect the L. I fin 1day of July latt paBt li a somewhat - ' aw ardly drawn piece of legislation. Its me Impoziant provisions , says Law Notes , nr aken with slight moIflcatIon from the stn act o 1862 , anl the anientlatory acts of 1864 and 1866 , but the way in which they ar's 1nsertcd In the present act seems to sIi - Ignorance of the history of the lot er legislation. Moreover , the act ab ntis In Involved and ungrammatical set but this Is so common a defect of our Vows that it scarcely calls for passing cor jent. 3 Lion 7 of the present act , which enacts , .tl 't it any person or persons shall make , sip , or Issue. or cause to ho made , signed or lticd , any instrument , document or or of any kind or description vliataoove , hoot the same being duly atamped for ( k otlug the tax hereby imposed thereon , or WI bout having thereupon an adhesive stamp to denote said tax , such person or persons sh be deemed guilty of a misdemeanor , an i upon conviction thereof shall pay a fine of not more than $100 , at the discretion of tli court , and such instrument , document or Pu cr , as aforesaid , shall not be competent cv denco In any court , " is based on section : ; of the act of 1S62 , as amended by tlth no ot I&2 , chapter 163 , section 24 , the main dii erence being that the earlier statute P1 vlded a penalty of $50 for its Infraction. Sc Uon 10 of the present act , which is in th words : 'That if any person or persona ab I make , sign or issue , or cause to b mm e , signed or issued , or shall accept or 1)0 , or cause to be accepted or paid , with ( IC ign to evade the payment of any stamp ta , any bill of exchange , draft or order , or' yr missory note for the payment of money , lie do to any of the taxes imposed by this ac , without the same being duly stamped or having thereupon an adhesive stamp for do otimig the tax hereby charged thereon , he , . ab or they shall be deemed guilty of a m edomneanor , and upon conviction thereof m . sahI be punished by a fine not exceeding ' 2OO , at the diecretlon of the court , ' ' Is identical in emioct with section 100 of the statute of 1862 , except that the act of 1862 provided for a forfeiture of $200 without leaving anything to the court's discretion , IIlterenee In ( lie te(4 , The two sections of the presenL act differ in the fact that intention to evade the pay- inent of the stamp tax Is necessary to brina the case within section 10. As the act was originally drawn in 1862 the pur- peso of section 100 nppears to have been to impose a heavier pen- aity for omitting stamps on the particular illstrt'mnents therein mentioned , and the clause ninictng ilesign an eIemnt of the offense - fense was htiserted as an amt'ndment while the Liii was undergoing discussion in the senate and huse. In the revised act of 1861 these two sections , beIng somos'haL inhar- inonious , were consolidated and became see- tiori 13 of that net. Time effect of tins was that intent was made essential In all cases , the penalty % flS fixed at $200 and the Unstamped - stamped instm umnent sas dt 'lared invalid , fly an amendment of 1865 ( Thirteenth United States Statutes at Large , page 481) ) the pcnaity was reduced to O , and this penalty was retained in tire amendment of 1866 ( Fourteenth United States Statutes at Large , page 142) ) , which declared that instruments "not being stamped according to iaw' should ho "deemed imivahid ami of no effect , " This cnaotnrcnt , which In the act of 1861 was substituted for eoctlons 95 antI 100 of the act of 1862 , appears side by 81(10 ( with them In the present statute as section 13 thereof. This section is practically IdentIcal with see- tion 1f8 of the act of 1861 as anionded in 1SII , the amount of the penalty specifIed in the Inst revision , namely $50 , being retained , Thus one who issues an unstamped bill or note is htablo to a fine of $100 under section T of time present act without reference to his Intuit , by section 10 he Is liable to a fine of $200 for time same oilense , but only In ease lie is fled with an intent to evade the statdte , nod by section i : he is liable uulcr a similar restriction to a fine of $50. Ct ) l II id liii ; SoOt iOn ? l , 4 ' 1110 result of tire omission of the stamp upon the instrument itself is also involved in confusion. Under rection 7 an unstnmped irsthimncrit is Inadnilasiblo In evidence. Under section 13 an instrument from which the stRoll ) has been omitted with intent to evade the stamp tax is invalid and of no effect. Under section 11 , which is based on section 163 of the net of 1861 , as amended by act of 18CC , (14 ( U. S. Stat. at L. , p. 143) ) , no unntamnpcl Instrumnunt is ndnissiblo in evidence imntfl a legal stamp shall have been affixed thereto , awl ummdor the provisos attached - tached to section 13 unstanrpetl instruments may be stamnpcl after theIr lasno or transfer upomm I 1w payment of $10 , vliIcli iiray be remitted on certain conditions , where it op. Iears that tlro stump S'as omitted In- norently. Time statute whIch is now in force is thus largely a compiiatlon'of the provisions of tr'edIne statutes and to the Judicial in- terpretatiomi of the former statutes the courts rIli undoubtedly turn in construing the nos' enactment. huM Coslgl'ezN I lit' 1'omi'r f A question which maceta us at the very m' Outset of nay consideration of this subject is the limits of the power of congress to prescrIbe nod enforce a stamp tax. ' The mnatter has never been considered In ( lie supreme court of the United States , hut there is a large body of authority in the reports of the state courts upon this point , Tim state courts all concede tire ilower of time federal legislature to levy a stamp tax nod to enforce its vrovisiorrs by penal enactments - actments , but hero tmnanimnity ceases. In Eonio cases it is declared that congress has no po er to go further than this auth tie- elate domestic contracts void for vflt of a stawli , or to prescribe to stale courtB a rule of evidence forbidding the admission of Un- stumnpeth instruments , This view is thus stated by Judge Cooley in Simmons against Hnhlowny , 21 Mich. 162 , 4 Am , Itep. 465 , \o have mo doubt of time right of , 'nnL'rpgs to laY stamP duties , and to impose penaItie , w ldchi may be collected by proper Judicial proceedings , for any violation of their eguationH ) on that subject. But to mnake void a contract made in one of tIme states between citizens thereof , and which is permitted by the local law , Is not a proper penalty , and iii not admissible under our political system. There was no hint of such a power In our federal constitU- tloa , and it is inconsistent with the unqUC- tionable right of the state8 to regulate In their own way time matters of local tnde cmiii communeree'hat congress might do re. gardimig contracts vhich fal.l withmin tire dornaimi of foreign or imiterstato commerce WO do not undertake to say ; but the formalities of contracts like the one Imi question are mnnttermt exclusively of state regulation , and it the federal government imposes taxes tmpomm these instruments it maust COUhiCl their payment in 8OUO other mactie thmamm by imposing it as a condition $ recedcnt to the exercise of a right which th state , mimler the distribution of power by the federal constitution , vermnita to itS CltIcns , " In accord with the opinion here expresmse4 crc I.sthrmm against Smith1 1 Ill. 29 , and floater egalnat Cobb , I flush ( Ky. ) 239. Many other authorities nlso tieny the tower of congress to prescribe to state Courts a rule of evidence regulating the rid- mlsmmtbl'iity of unslamped documents , Bum- pass against Taggart , 26 Ark. 308 , 7 Am. Rep , 623 , l'agout against Richardson , 80 La. Ann , l,28 Moore against Moore , 47 , Y , 467 , 7 Aim hop. 466 : Sporer against Eifiei , 1 Heisk. ( Tenri. ) 633 Crews against Farm- era' bank , 31. Oratt. ( Va. ) 318. The same view is intimated in Carpenter against Sad- hag , 07 Mass. 452. On the other hand , there are decisions upholding the power of cons gress In this respect. The leading ease is Chartlers , etc. Turnpike Co. against Mc- Namara , 72 l'a. St. 278 , 13 Ani , flep. 673 , 7 tIb. L. J , 56. ( himeNflnn of Imilentiomi , The consideration of this delicate question of conflict between federal and state en- thority Is avoided by those 1ecisions which hold that the act was not Intended to in' validate tmstampel ( instruments unless the stamp was omitted with Intent to evade the act , and that a construction of the terms of the act shows that the provision rendering unstamped instruments InadmIssible Ut cvi- denca was intended to apply only to federal courts. This view Is maintained by Judge aray , now of the United States supreme court , in an able and exhaustive opinion in Green against Hoiway , 101 Massachusetts , 243 , 3 Am , Ilep. 339. h1 there shows that alt the provisions of the act of 1862 and its amendmnents are consistent with the view that a guilty Intent in omitting the stamp is necessary in order to render an unstamped document void. This ruling , which is placed beyond doubt by the decision oftlie United States supreme court in Campbell against Wilcox , 10 Wall , ( U. S. ) 421 , is equnliy' rip- plicable to the provisions of the present stamp act in spite of their confused chnrac- ter. Section 7 does not purport to invalidate - date Instruments unstamped , and section 13 clearly requires the presence of a guilty in. tent to have such an effect. while the provisos - vises to that section go further and show that even when a stamnp Is omitted with Wrongful intent it may afterwards , upon pay- meat of penalty , be supplied , with the effect of validating the instrument. See Foster against flolley , 40 Alabami 593. ( The hieadnote to this cas is misleading. ) That the provisions of the act of 18132 rendering unstamped instruments inadmissible - ble 1mm evidence were not intended to apply to the state courts is maintained In a large number of other cases , of which we may c1te McElvaln against Mudd , 41 Alabama 488 , Am , Rep. 106 ; fluffy against Hobsan , 40 California 240 , 6 Am. Rep , 617 Grimn against Ranney , 35 Coon. 230 ; Forcheimer against 110111' , 14 Fla. 230 ; hiowen uainst Byrne , 55 fit. 467 ; Wallace against Crayons , 31 Intl. 534 ; Moore against Quirk , 105 Mass. 49 , 7 Amn. Rep. 100 ; flurson against Huntington , 21 MIch. 415 , 4 Am , Rep. 497 ; Davis against Richardson , 45 MIss. 499 , 7 Am. Rep. 732 ; Haighit against Grist , 61 N. Car. 739 ; AtkIns against Piympton , 44 Vt. 21Veltner ; against Riggs , 3 W. Va. 445. From a note to time cnse of Emery against hlobson , 63 Me. 33 , It appears that tins question arose in the case of Moore against Mason , argued before the United States supreme court at its October term In 1873 , when , tine court being in omplete by reason of a vacancy occasioned by the dentin of Chief .Justico Chase , and the associated Justices being equally divided In opinion , no conclusion was reached , The contrary doctrine appears to have oh- tamed only in Novadn , Wayman against Torreyson , 4 Ne' , 124 ; in Iowa , Hugus against Strickier , 10 Iowa 414 ; Mitchell I against Home Insurance Company , 32 Iowa 471 ; and In Pennsylvania , Chartiers Tp. Co. against MeNamara , 72 Pa. St. 218. liurdeti of l'ruof. The burden of establishing that tine omla' siGn of a stamp wits with Intent to evade the orovisions of the stamp act , anti that such omission Inns , therefore , the effect of inrelUating the imistrumnent , Is upon time party impeathing It. Whigham against Pickett. 43 Ala. 110 ; Dudley against Wells , 65 Me. 145 ; 1)esmond against Norri , 10 Allen ( Mass. ) 250 ; Tobey against Cinipman , 13 Alien 123Vnterbury ; against Mc- Mllian , 46 Miss. 635 ; Baker against Dahcr , II Lans. ( N. V. ) 609 : Now Haven , ete. , Co. against Quintard , 6 Abb. Pr. N. S. ( N. V. ) 128 : Grant against Conn. Mut. L. Imis. Co. , 29 WIs. 125. But tincro is authority for a contrary view. United States ngatnnt Learned , 1 Abb. ( U. S. ) . 4S3. See also an article in 10 Am. L. Iteg. N. S. 481. Wimero an instrument waa innocently left unstamped it was held in sonlo states that it might be rend in evidence without affixing a stamp , and this seems to follow ncces- sarily from tIme view that the prohibition as to the admissIon of unstamped instruments was applicable only to federal courts. Perry- man against Greenville , 51. Ala , 507 ; flowen against Byrne , 55 Ill. 467 ; Emery against hlobson , 63 Me. 33 ; Black against W'oodward , 19 Md. 101. But in other cases the affixing of a stamp at tine time of trial has hen required. Turner against State , 48 Ala. 549 ; Piessinger against Depuy , 25 lad. 410 ; Waterbury against McMliinn , 46 Miss. 635. Even when an instrument stied on is invalId - valId for want of a stamp , it. appears that a recovery may be had upon the original consIderation for which the Instrument was given. Israel againbt Rethhimig , 40 Ill. 362 ; llumphreys agaimist'ilson , 43 Miss. 328 ; Wilson against Carey , 40 Vt. 179. Slimmiple ltimlcs. Thc' Instruments subject to stamp duty are set otmt in detail in "schedule A' ' of tire stamp act. In construing a sImilar sclnedtmlo the Ummited States snipreme court said : "It is said that in many instances the statute refers to tine same subject more than once , under different nanmes , and with different rates of duty , and that embar- rasament in the construction of the statute may arise from this cause. Thus a check , whether drawn upon a bank or an individual - dividual , is In tlno nature and form of an inland hilt of exchange , having a drawer. a drawee , anti usually a payee. * few simple rules vihl dispose of time most of the ditliculties that may arise : First , In- strumemits described In technical language , or in terms especially descriptive of their own character , are classed under that head , and are not to be included in the general words of the statute. 2d. Tine words of the statute are to be taken in the sense in which they will be understood by that public in which they are to take effect , Science and skill are not required in their interpre- tatiomi , except whore scIentifIc or technical ternis are used , 3d , The liability of an instrument - strument to a stamp duty , as welt as time amount of such duty , is determined by tine forni and face of the lnstrumaont , anti cannot - not ho affected 1) ) ' proof of facts outside of the instrument itself. 4th , If there Is a doubt as to tine litmbiiity of an tnstrmmment to taxation the construction is in favor of the exemption , because , in tIme language of I'olioelc , C , Ii , , in clirr against Sctmdtis , 11 Exchetuer 1111 , 'a tax cannot be imposed without clear and express words for that purpose. ' These principles are based In good sense and are sustatmned by the authorities. " United States against Isham , 17Vail. . (11. ( S. ) 1303. 1303.Neither Neither an endorsement riot a waiver of demand anti notice requires tIn additional stamp. I'ugh against McCormick , 14 Wall. ( U. S. ) 361. The provision for time cancellation of stamps by the initials of time person affixing the same , anti the date of affixing , is directory - rectory merely , tiny cancellation is suffi- cleat which so cfncea the stamp that it cannot be used again. Foster against IIoiiy , 40 593 ; Robinson against Lair , 3t Iowa 0 ; Taylor against Duncan , 33 Tex , 440. Amid even instruments stamnped with un- canceled stamps may be admitted in cvi- dnce , on the ground , nparentiy , that there is a presumption that the stamp was affixed legally and at the proper time , and on ( lie further ground that tire government is not in sucln cases defrautled of its revenue. Union Agricultural Association against Neil ! , 31 Iowa ol ; Schultz against hleradomi , 32 Tex. 300. Seotion 17 of the present stamp act , which provides that "hereafter" no unstamped in- strtnment shall be receivable in evidence , does not apply to tnstrntmcnts executed before - fore the date of time act's going into effect , Rineinstroni against Cone , 26Vis. . 1133 , 7 Am. Rep. 48. SIIItUM HXPL.t INS ' 1' IIC Wl'itllCE. Secret miry of he0lnIidimmg Trades Cumitmell GiveN Ills Versiomi , OMAhA , Aug. 10.-To the Editor of the Bee : It is desired that the false impression convoyed , to those not acquainted with the facts , by time statements made this morning wirier tim caption , "Showing of tine School Doard , " should be corfected. I wish to state omcinllv that President ilelt of tine Central ; - - : nothing whatever to do with this strike against time school board up to date , as It is a matter wholly originat- log in tine Building Trades Cotnncil and be- lag managed by It. Mr. 13c11 Is not oven an officer of the Building Trades Council , but as a delegate from mis union is obeying the orders given him by time council , and if lie made tine statement , whicln we believe he ' did not , to several workmen , that "If you do not go out I will have you expelled from ; the unions and will bring influence to bear I on the board to have you discharged , " ho did so without authority , as such instructions - tions were never given him as time flu- timorized agent of the fluilding Trades Coun- oil. As to the statement made by members of the Carpdntcrs' union that they would not come off because their unIon had no grlev- anee and they would not take part In a sympathetic strike , we wish to say that their grk'vance is just tine same as tine other unions , viz' That of the nine carpenters employed by the board five of thorn wore non-union awn , and by the way it would be I 'well to state tiiit these same nien wino are so jealous of their personal rights in this free American country , some time ago applied to , and through Imniluence of the Carpenters' union vero reinstated in their present "job" with this economical Board of Education , who prefer to give the public work to pobti- cal wire puhlors end ward heclers , who have no qualification for time labor they are to perform other than that they wore good workers at the polls last election for U. ICetchmnni and I. Skinum , or some other mem- her of the Board of Education wimo has a "kIte" up iii the hope that ire can by the USC of his present position obtain somethIng - thIng more to his liking from tine "dear , " and by his estimation at least , Ignorant public. Now let it be understood that tinis walk- nut or 'strike Is not wholly one against mnon- uniomi men , and ( lint tIne Unions played a snap game. Communications to tine Board of Edtmration from the several unlomis Imavo boon given but the slightest consideration , anti committees were treated with but scant conimtesy to say the most. Nor Is It one of a single uniomi alone , bitt of all trades , as , for instance. there was not a simiglo one of the bricklayers employed who belongs to the Bricklayers' union , which at its meeting Inst night unmnnimousiy endorsed time action o t time Bnnilling Trades Council amid pledged I financial support , Therefore when a member . of that union goes to work for the school board before this niatter is settled ha be- I comes subject to the penalties provided for . violation of the rules of his imniomi. It is enough to say that if the members of the school hoard had placeui the matter I nf employing mechanics In the imanils of the superintendent of buildings with Instrue- : tions to employ no mechamnie or laborer except upon his merits , there would . never have been an occasion for a strike such as is now on , and that method of em- luioying men would have resulted in the cm pinymnent of nomme but competent mechanics , I amid consequently union men. In conclusion I wIll say that there is split or dirisiomn amongst members of tine minions as to the advisability of the pro- cccdtngs , as they nil feel that a stand had to ho taken at seine time , aimd circumstances were such as to warrant action at the pros- cot , Respectfully , 0. P. SIIRUM , Secretary B. P. C. STRIKE TO COMMENCE TODAY Nimmuher of CoalMiners jtITt'teil by Order Is Ol teeimrmttely Ic lllVim. PIT'rSnUnG , Aug. 10.-If the resolution adopted at tine recent general convention of the United Mine \Vorkers is obeyed , oIl diggers imi time Plttsburg district not receiving - ceiving the district price will quit work today , Imnasimnuch as it is miot generally known how many mines mire rtmnning contrary - trary to the Chicago agreement's provisions , it cannot ho estimated how many diggers the strike order riii affect. Tire strike wiil probably center In the river region , where numerous mine owners am'o alleged to ho constantly violating the agreement , The struggle vill ho the hardest in the third pool , against which an unsuccessful strike was prosecuted some weeks ago. 'I'ttimimns Out for Seintor , IENVER. Aug , 10.-lIon. Charles S. Tlnomas , a leading lawyer amid former demo- cratie national comniittecmnamm for Colorado , has formally announced his candidacy for the seat in the United States senate ness. held by Edward 0 , Wolcott. State senators elected this fall will hold over as members of the legislature that will elect eoator Wolcott's successor iii 1901. This Piano Stool $215- $ . .ntl dent u'Otl think that , lust heenuise . . . yetI iittve to lillY 15e to see time btmmutiftmI ) all1tiImg ' ' . lumozo" that our 81't roouis - 111'O not free-just ( 'OlBO in multi mumrku yommreI ( mit hiomiic-yOU won't neeti to - , , ' " . _ sIieIId ii cent nun ) 'Oll can st'o timOUSlLlIiS ( of' 1)rotItietlomI fi'oitt tile w'oriti'km g1Cfltet ml1'tiStS-i1tiul ( ' YOU Cliii SeC ( lie lnrgt'tnt intihic store 1mm the ivest-tlmo vesterim agents tot' tIme I'imnbzmll-Kt'L1m1lcil tc lmrc'lm-lCmmn be-and other' well knowmi lnalt's-a ; spe iil shioii'imig hIO % ' Ut Hilecial iim'leeS. A. HOSPE Iustc and Art. 1513 Douglas . OMAHA EXPOSITION TODA V. , . . . Procession of all Races and Nations ' At 4 O'clock in the Grand Court. Japanese , Chinese , Pershtns , Egytiau , Ethiopians , Oubans and North Amerkan Indians with all the Midway features vi11 participate. Band Concert on the Plaza at 6 p. in. . Grand Organ Opening , Atiditoriun , 8 p. in. Mr. Harrioii WHd , of Ohicago , organist , assisted by the Exposition chorus , T. 3' . Kelley , director. AdlniBion. to Auditorium , 15 cents , GRAND DISPLAY OF FIREWORKS. First [ xhibition of the United States Life Saving Service StJoseph Day , Saturday , Anust 13th-Fireworks in the evening. _ _ _ _ _ _ \VESTBERC \ DEFENDS HIS PLAN Says the Sinking Fund Warrant Scheme Saves the City Money. DISAGREES WITH THE CITY ATTORNEY It I'Inees Each Immiprovomnent District OIL 1t Own hlottuimi , nun Itii'Cali 'lmo Are Slmlrklmmg Their I Taxes. . There Is a decided variance of opinion regarding the merits of the special sinking fund warrant scheme betveea City Comptroller - troller Westberg , who strongly advocated It at the time of its adoption , and City Attorney - tornoy Connell , who last night rendered an opinion to the council discouraging its furtimen' use. City Attorney Coanell declared the scheme was a "bad piece of financier- lug ; " city Comptroller Wcstberg Insists tinat It is a "good piece of bookkeeping , " and for that reason will fight for its main- tenaumco. This sinking fund warrant plan is the direct - roct outgrowth of a new scheme of meeting - ing improvement district bonds inaugtmrated by tine city comptroller. According to the old way tIm taxes mind assessments collected - lected for improvements in all the district3 were lumped together and out of this district - trict improvement bonds and coupons were paid as they matured. According to the new way the collections of taxes and asess- ments in each improvement district are pint into that district's fund to meet time bonds and coupons of that same district as tliy mature. In this way "every district stands upon its own lOttOn , " declares City Comptroller - troller Westbcrg. As soon as this system was put in vogue , however , it Wfl5 found that in many of the districts a goodly portion of the assessments - ments for Improvements had never been Paid 10. Consequently there was no money on hand when the bonds and coupons ot those districts fell dine , It was necessary that some scheme should be devised to preserve - servo tIne city's credit , as the obligations mnaturel afld it wins out of this necessity that the special sinking fund warrant scheme was born. In each of these delia- quent districts the city comptroller formed a sinking fund , composed of the uncollected taxes and accrued interest , and against this fund the warrants that paid the obhiga- tions were drawn , ) Commneli OJ'Jects. Of course , when there Is no money In tine sinking funds to take up these warrants - rants they must be sold and they draw 7 . per cent interest Immediately after they are registered. It is on this account that City Attorney Cominell objects to the scheme. , lIe declares that it would he much cheaper for the city to Issue renewal bonds wirer- I ever there is no funds to pay the maturing district bonds and counons. These renewal bonds could readily be sold at 4 per cent interest , thereby saving the difference in interest between that rate nnd the 7 ver ccnt timat tim warrants would draw. City Comptroller Westberg agrees par- tiaily with this idea of the city attorney , but lie maintains that the sinking fund warrant scheme is still needed , lie said : "According to law the treasurer cannot pay out a cent without a warrant from the comptroller. 110w can I draw Buch a. var- rant s'incn no ( untie exists against which it may be issued ? The required fund is created by the special sinking fund schiemt , To be sure , there is no money in these slinking funds , but they may be replenished as the city attorney advises. Renewal bonds at 4 per cent shomill be issued and sold amid vItli the proccetla the s'arrants could be taken up before they commence to draw interest. flint nil the while I mnust have a fund against which to draw warrants to pay maturing bonds and coupons when the districts have no cash balance on hand. This scheme of renewal bonds , however , is only praettcnblo in case tine amount of the maturing obligations is considerable. if time > ' anmount but to $50 or $76 , as In many cases they do , it would be rediculous to issUe renewal bonds for such small sums , In auch cases I should say that no bonds be issued , but the city invest in the warrants with other city funds and net. let them go to outside parties. In this way tine city vtll ioso nothing. cIl % , is ( ) t ft Lo.er , "As a matter of fact the city lies not been loser as a result of the scheme , Tue plan 'as pitt in force In June for the first time. In the mouths of June , July antI August bonds and coupons amounting to $92,885.33 have fallen due which could not be paid for lack of money in the district funds. Warrants for that amount were issued , but noflo of them have been sold. Cash hal- races in other district funds were invested in them , so that the city has lost nothing. Of the amqunt $60,901.80 were paid. There are warrants outstanding of $31,063.53. They are nomleally drawing interest at 7 per cent , but the city is losing nothing as It retains thcni all. "One reason that they have not been sold , however , was because of a question of their legality. It on this point that the scheme was referred to the city attorney. Ho was asked by the city treasurer if they vere legal. Ho did not answer that question - tion In the communication at all , hut de- dared that the scheme was a bad peice of financiering , without stating whether or not It. Is legal. "I believe time scheme an excelient one. In the first place I do not believe it is right or legal that a district which has paid up Its assessments La full should be asked to help pay the obligations of the district In which the property owners are deiinqucnt. In the second place the city knows exactly where tine deltnquenta are. It many warraots against any one district sinking fund are issued a natural desire vhll arise to know what the cause of it is. The investigation will develop just what property owners have refused to pay their assessments and are therefore compelling the city to issue warrants bearing interest to meet their obligations. " FINING A'FEE Volt API'RAISEiIS. City Council IsFryIng to SoIse an Annoying I'rolleimi , The question of the amonnnt of fees to he paid appraisers is one of the matters that is putting the gray matter of the city fath- era in a turmoil , They have. been trying to solve it for a considerable length of time , but without avail. At the last meeting of the comnmittee of the whole the burden of discovering a solution was planted on the shoulders of the city attorney , who was instructed to prepare an ordinance to make the tee a. fixed quantity. Apparently this In ; an easy task , hut in reality it is a tonmgh proposition. 'l don't see how the fee Can be dxed , " deelare& President Biogham of the council , "For example , suppose we are to change an alley along which the property belongs to ono man. According to law we must rip- poin three appraisers to assess the benefits and damages. Then mngaimi , suppose we are to grade a street twenty blocks long along which there are hundreds of property own- era. Again we must appoint three appraisers - praisers , Tine appraisers cannot be paid the I same fee , for one set lisa no work to do and tine other ha-s a great amount of work. I And If no fee Is made , what sort of a workable slIding scab can be arranged to meet all the conditions ? " President Iiingham amid all the other coun- ciimnon , however , are unanimous that some solution of the difficulty should be reached as the city is all the while having trouble over the pay of appraisers. The latter put in a bill for services which the city fathers arc stmre is exorbitant , Consequently there Is a continuous sqimabblo and the city is often compelled finely to pay an appraisers' bill which is too big. The idea of forming an ordinance to fl time fee arose in the brain of a councilman who believed that in this way the appraisers - ers appointed , knowing exactly what their compcn8atorm ! wotmld be , coulul servo or not as they pleased anti wqulO nave no claim upon tine city for additional pay. I'ltOI'EItTY ( ) W1EltS ASIC D.t31AGES. % 'ximii City n 3'nyfor Ijijurles Caused by a find Sewer , At the last meeting of tine council tine city fathers , upon the advice of the city at- torncy , disalloweri somewhere between $4,000 and $5,000 worth of claims for damages ci- icged to have been sustained as the result of a washout In the northwest part Of tine city near Thirtieth and Bristol streets , These damages consisted of flooded cellars and dwellings nnd ruined yards-the consequence - sequence of a heavy rain that fell several weeks ago , These damaged property owners have been persistent , A delegation of them once rip- peared In a council meeting and recited their grievances. They alleged that the damages were caused by a defective sew- erligo system , City Ingineor Rosewater admitted - mitted that the system Iii that portion of the city is not the best , but as it was put in by his predoceesor ho disclaimed cli respon- Mercury Won't ' Oo Down- For nmmumy a ( itt3' yet-lots of time for yell to get ) 'Olli' liIOflOY'S vnrtlm fi'omn one of those marked dovn ntiinost cut In hull ! icfrigei'ators or gasolimie stoveri-stIcil sellIng its this Clililiot lmlr4t bug for we have olily a fi'-\Vlmy rub yotir life out s'tasln ( lnl'S wlu'n for i2.75 you en it set dot'n , lill(1 ( ( Ito huller and ttlrn ( lid' ei'nnk-you'vo thu certainty of inuving yotit' w'ashiing just us winito rtlitl sw'eet as if worked a great tlt'iti hnnu'uier- Conme iii nun let us shmosv you Tilid wain- ilIg maclime. A.C4RAYMER WE DEI4IVER YOUR PUIOHASIiL 1514 Fariium St , sibility for it , Moreover ho insisted that he had made such improvements that the district was much relieved-so much so that in an orlinary rain all the water would have been carrIed away. The downfall which caused the damage , ho declared , was so heavy that it could not have been carried away , The city attorney based his opinion on this statement of the city engineer tlnmtt no ordinary sewer could have carried off the water that fell on the occasion. The next move is up to the damaged property owners. Some of them are threat- cnfling to sue the city. If they do , the cIty vIl1 defend. Mortnhit' Stn4istIc. The following births and deaths were reported - ported to the health commisasionor during tine tweaty-mOur hours ending at noon yesterday - terday : Births-Joel T. Griffin , Forty-secomid and Grover , boy ; Charles L.uutiin , 2202 Clark , girl Charles Wheeler , 914 North Twenty- eighth avenue , girl. Deaths-T. P. Orton , 4908 Sherman avenue , 1 month. FIGHTS FOR THE PROPERTY henry OeldeiimnnCOIticPttM ( lie Exe- cutlomi of a Writ by the Sheriff of Douglas County. Petition for a restraining order and a temporary Injunction to prevent the execUtion - tion of a judgment by the sheriff in favor of Bernard Wiedefleid , Gertrude Michel and LouIse Ysenberg , in their suits against the Dubuque Homestead society , Involving the title to the Oeldeman property at the northeast - east corner of Eighteenth and Cemnter streets , among other pieces of real estate , has been tiled by Henry Oelderman , jr , . by his next friend , John Boesen. Tine writ of execution was issued Tuesday. The petitioner makes the claim that as he was net made a party in the anita mentioned ho is not hound by the court decrees. The suits were decided by the district. court against the Dubuque Homestead society in October last. Ground font Conmpnimy Simes. The Boston Ground Rent trwmt , composed of John Quincy Adams , Moses Williams , Charles E. Cotting , Willani ( Minot and Lauromice Minot , has sued John L. and Wil- 11am L. McCague in the district court for $39,304.59 , alleged to be due the plaintiffs on rent and taxes for property described as lots 2 and 7 , block 88 , city of Omaha , cx- tending from Dodge street to Capitol aye- nue. with a sixty-six feet frontage on both streets , between Fourteenth and Fifteenth streets. Papers in the suit were filed yesterday by Attorney William Baird with the clerk of the district court , copies of the original lease of December , 1889 , and the new agree. mont of October , 1892 , being contained in , the complaint. According to the terms of tIme original lease , which was to hold for fifty years , the McCagtmea were to pay an annual rental of " 111,456 grains of pure , unalloyed gold" in quarterly Installments of 27,864 grains or $1,200 , and to erect on the property a. $40,000 building. By the subse- quent. agreement ( ho obligation of time Me- Cagties to put up a $10,000 building was modified so as to make it $25,000 , but prior to July 1 , 1897 , they were to deliver 464,200 I graimma of pure gold , less the amount already I paid , and after that an annual rental of ' 83,592 grains in quarterly instailmOnts of 20,898 grains , a ProviSinn being also incorporated - porated that tine rental could he paid Id lawful money of the country at the rate ot a doilar to every 23.22 grains. Of the rent $3,175.16 , is admitted to have been paid , the net amount of rent now al- lcgeri to ho due being given as $38,565 , to lmich is added $4,004.75 for taxes paid by the plaintiffs , leaving a net debt of $39- 394,59. 'rho People's National , ManI.mfaettmrors' Nationni anti Merchants' National banks , the Chicago Furniture company , the W. II. Bennett company , Daniel C. Dal"y , henry A. Costers , William II. Eldridge and Anton Ilobrig are made co-defendants with the MeCagues because of various claims believed - lieved to be held by thorn against the lea. sees , Smmcs OIL Injunction mmmii , Suit to recover $100 on an undertaking given in a district court case , In which the other parties wore unsuccessful plaintiffs against her , has been begun in the county court by Nora Coltrin against Ezra F. Ringer and John F , Ilelinm , They had her temporarily enjoined by the district court in September last froni disposing of one of several notes given to her by William Tigha as part of time purchase price of 720 acres of hand in Burt county and then lost the suit. She sets up to have been damaged ta the extent of the sum of tine bond given by them for the temporary immjunction. Mrs. Coder Asks an lmmjuunctlon. The attorneys for Mary fl. Coder , defend. ant as tenant , in a suit in Justice of ths Peace Ebcn K , Long's court. successfully , prosecuted against her by the Portsrnout Savings bank for non-payment of rent , hav ( applied to Judge Slabatngh of the district court for a mandamus to compel the justice to approve a bond given by her on an appeal from the justice's decision , and the sureties of which ho did riot. consider sufficient. Th matter will be heard by Judge Slabaugh this morning. Attorney V. 0. Strickier will defend - fend the justice. Notes fi'oimi the Courts , Thee I. . , Lyon sues Id. E. BIckford iii the county court for $150 for failing to employ him at the i1aine Log Cabin , as ho alleges I3ickford rind Charles Dunimar promised to do , for the period of time tine exposition is to last. Tine Pimilatlelphia Mortgage and Trnms company has fllel a claim against time 05 tate of the late Jacob H. Barrett in the shape of a $5,000 mortgage on lot 13 , Stewart - art idace. Claims based on notes of $1,434.75 each against the estate of Mary McCombs , deceased - ceased , have been filed by J. Kelly Mc- Conmbs , George MeCombs , .Iemmnie IC. Mc- Combs , Rebecca K. Longeay , Sallie H , Me- Combs and Wilhiani W. McCombs. STATE BOARD OF PHARMACY Official Exanulsintlomn of Candidates in I'rogrens-Fort'-Tuo Smmsjien- rilons Anmmouiule-ui , The Nebraska State Board of Pharmacy held a nmeotlng at the Millard hotel yesterday , time principal oh- ject of which Is to exanmino candidates - didates for registration as pharmacists. Tine members of ( lie board are all present ire follows - lows : Gmiff J. Evamis of hastings , A. W. Buchineit of Grand Island , II. II. Ocring of Plattamouth , Henry II , Barth of Lincoln anti Niels Hansen of } Cearncy. Thirty-eight candidates , two of whom are women , am's taking the examination , Time hoard has announced a list of forty-two auspemisions for the non-payment of dues , The next meeting - ing vili also be meld in tinls city , at tb Millard , at B o'clock a , rn , September 6. Our Mon's ' Tans at $3OO- $ Are world winners-no slice over soifI ( at that ilrico cumi begun to sInew' simc'In - value-yoti know nil leather looks alike- but tiiei'e is a vast difference In qualities ' -these sntmnme shoes soil at $3r ( ) else- ' where-bmmt V.'C'VO nhivnt3's soItI tlienm nit ' 8.OO-tl1eml , too , it inal's a bIg ( liffCI'elittl if yotlr dealer knois's hnot' to buy shoes- te'v0 hecim iii ltIsimmess ) uo mug-gave such big 'uiltues tot' tim nuoimoy at all times tlnmit It seems unmiccessam'y to soy more-mybe 'Oti had butter look at tiietj . * 8,00 inns. ' , - a (6 Drexel Shoe Co. , Omimnunit' . Up-to-dale Shoe house. r - 1'119 ' VARNAM STREET ' 'I - - - The "Al-Vista" Cauiara- It intikes ' 4.c1th a lmlctmll'e imlCInes-Jtlst tiiiiul < s'1ummt that macens-come In and let us sinew' yoi ft picture of tIne "Court nu Lagoon" taken s'1tli tine little s'oimdei'-- 'oul t'ami't get tine I'rsPeetivo s'itin airy oIlier 'aniera-lt's omuly tx5x1Oyj lincinent 0 intl is'cighss only 2 iommnds mid ' 1 oUtnees- Ve do developing timid pi'intlumg for time amnitour-gimai'nintce 0111' w'ork to be tim be8t and our pi'lces redsoniublo-Fi'ee use of our uh.nvlc room to mull oiit-of-towmi i'isltom's rind our city frlelluiu , TheAloe &PenfoldCo iweir Photo Spip"kionie , L40z Fsrmim rnrest oa1t Iezton liolsi. , - _