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. ' 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.
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