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About Omaha daily bee. (Omaha [Neb.]) 187?-1922 | View Entire Issue (Dec. 26, 1898)
m THE OMAHA DAILY BEE : MONDAY. DECEMBER 120. 1898. 7 * POINTS OUT MORE DEFECTS Fred J , B&ckett Dissects Further the State ReYermi Law , MEETING OF THE ASSESSORS A HUGE FARCE Btntnte on Thl Point ( ilvcn These Oniocru night o Dim-UK * Whether Thcr Slmll Olter the Law. OMAHA , Dec. 24. To the Editor of The Dee : Assuming that too much cannot b sold with reference to the subject of reve nue revision , I beg to offer a few more sug gestions relating to that question In the possible hope that enough .Interest may be aroused to Induce come substantial action upon the part ot the legislature : Ono section of the present law which falla o far short ot Its Intended purpose as to be an absolute dead letter IB the pro vision relating to the annual meeting of the assessors , The purpose of this section waste to afford an opportunity for the assessors of the country to come together and consult with each other with reference to the value to be placed upon tbo different classes of property to bo listed , to the end that they might at least approximate equity , but in the actual practice followed by 90 per cent of tbo assessors Ita observance bos degen erated Into a positive farce ; and the only Inducement which compels an actual at tendance upon tbeso meetings by the more Intelligent class of assessors Is the fact that they are liable to bo suspended from office for a failure so to do. These meetings Involve an expenditure of I something like $10,000 throughout the state , ( or which the public at largo receives 110 return whatever. It Is an absurd proposi tion , to say tbe least , to invite men charged with the duty of enforcing a law to come together and consider whether or not they will enforce Ita terms. Such action upon tbe part of the legislature seems to me sub Jects U to the criticism of attempting to give a sort of legal sanction to a violation of the section of the law which flxcs the basis of assessment. My experience with the operation ot this provision warrants the uggestlon lhat It bo repealed. Another equally Inoperative section of the revenue law Is that ono which seeks to make a census bureau of that office. Wo shall do well If we obtain from the average assessor an Intelligent administra tion of the office in that department of it only which relates to tbe listing and valu ing ot property for taxation. This of Itself la of sufficient Important ? lo warrant us in demanding ot Ihe officials who are charged with these Important duties that they devote their whole time to that feature of It , without burdening them with duties which do not at all relate to the question of assessment. I notice that In 1895 thirty-four counties in the stale- mode no census return what ever , and that In 1S96 thirty-two failed in this branch of tbo work allotted to the assessors. In addition to this It Is a wel ! known fact that no reliance can bo placed upon the returns from such counties as have attempted to comply with this section and , In view of the fact thai Ihe work when done at Its best by assessors is of no prac tical value , I submit to the legislature the wisdom of repealing this section and de ferring the work which ft contemplates to the United States census bureau , a depart ment of government much more ably equipped to perform this task than is the revenue department. What Shall Corporation * I'ayt The question of determining what pro portion of the public expense railroads palace car companies , telegraph -companies and other similar corporations odght to bear Is probably the most difficult problem con nected with the question of revenue. Upon this subject ono might write a volume with out approaching to an approximate solution of tbe many Intricate questions which It In volves , and for that reason I can only hope to be able' lo submit a few observations upon the present method of taxing this class of property In this state. I have heretofore suggested that In m ; Judgment the only equitable method of list ing corporate property of this kind , so fair division of the public expense may be allotted to thla class of corporations , Is by basing the assessment upon the earnings making the distribution In such a manne the amount of tax paid will be approxl mately on a partly wth the amount con trlbuted by Ihe average taxpayer. In Iho case of telegraph companies note by the report ot the auditor that to the year 1$9G these companies were assesse upon valuations aggregating $205,340 , Ibl amount being the tolal In Iho slate. Th average rale of taxation throughout th late , Including state , county and olty lev tea , Is probably not above 30 mills on Ih dollar of assosacd valuation , making the ac tual tax which this class of property con tributes to the various departments of gov \ ernment In Ihe slale , $6,160 for the yea 1896 , These assessments are arrived at b computing the value of telegraph lines 1 the stale at a figure which averages for tb year 1896 something less than $70 per mile It will probably be contended that this sys tern Is equitable as between telegraph com panies , and such Is undoubtedly the case , but the ordinary taxpayer docs not con sider the question from lhat point of view. The farmer compares tbe tax paid , with Ih-e amount ot tax which he pays , and under takes to ascertain the proportion between these amounts when compared with the producing power ot the two Investments. It appears' by the report of the auditor for the year 1S96 that the average assessed valuation of land In this state was $3.25 per acre. While this Is an unreasonably low assessment , still a farmer would only bo compelled to own ten sections of land In order to contribute the same amount of tax to the various funds of the state which was paid during the year by all the tele graph lines Iq the state. I presume that It is safe to say the telegraph Interests in this state are not anxious to exchange their Wo bave a rrosh Block of Hilton's No. 3. Order of us. SHEHMAN & M'CONNKLL i ORUO CO. , Omaha. Neb. J | Investment for any ten sections of land In the itato , oven though they were permitted o make that selection from among our most highly Improved farms. As has been ( suggested heretofore , the clcgraph lines are a class of property whoso aluo Is not represented by the coat of the wire , pofes and Instruments used In their poratlon. Some few of the states bave ceognlzcd this fact and have provided for n assessment oo the tangible property and pen the gross earnings and In addition hereto an assessment upon tlio capital stock , hlch 'U arrived at by ascertaining what roportlon of the original investment la eprcsented by the property of these cotu- antcu within the state and assessing at he amo value that other property and In- cstments are assessed a flko proportion of heir capital stock. Dy this means It la poa- Ible to compel corporations of thla kind to ontrlbute an amount of taxes which Is carer In proportion to tbo amount paid y the average taxpayer than Is possible by he best system which undertakes to levy his tax upon an assessed varuatlon. Where Pullman Cornea In. A elmllar comparison can bo made with eforenco to the assessment of palace car ompanles. In this state the method of com- lullng the assessment upon this class of iroperty la to fix an assessed value upon ach car , which In 1896 was $3,000. It Is hen ascertained how many miles this car has traveled during the year , both within nd without the state , taking for assessment n the state of Nebraska that portion of the otal assessment placed on the car which ho number of miles operated In the state ears to the total number of mires operated. H will undoubtedly bo conceded that no rdlnary Investment possesses the earning > ewer which attaches to this class of prop- rty as Is evidenced by numerous and enor mous dividends which have been declared > y the various companies operating cars of his character. In order to make a comparison I have : aken the assessment made against the 'ullman Palace Car company on what la cnown as the "Chicago to Portland" fine 'or ' the year 1896. It appears by the return hat this company operates on an average eight cars on this run and the distance cov ered In the state of Nebraska by this line s 467 miles out of a total of 2,312 miles. The assessment for that year made by the Stale Board of Equalization against this company on this line was $4,850 , which at the average rate of 30 mills yields a tax of 1145.50 , which la probabfy not far from the imount which the company was compelled : o pay on this assessment. In order to arrive at a comparison within the grasp of the average Individual It la only necessary to examine the time tables , covering this line of railroad , to find that two trains are operated dally each way , as suming that the average equipment , so far as palace cars are concerned , consists of two cars In each train , and that these cars are of the ordinary twelve section and drawing room pattern. The sleeping car /are from Omaha to Cheyenne either way la | 3.50 for a double berth , and might probably be esti mated at $3 for that portion of the line within the stale of Nebraska. By comput ing this rate for two of the above described cars In each train , for four trains a day It will be easily found that the dally receipts ( were all bertha occupied ) would be $312 , era a total for 360 days of $112,820. In order that It may not be charged that any unfairness enters Into this discussion , wo wll deduct 25 per cent from the gross receipts as the amount which Is covered by the value of unoccupied berths during the year , leaving gross receipts of $84,240. Of thla amount It appears the company has been asked to contribute a possible $150 In the way of tax e. Whether or not such a tax I si a burden upon the company operating tli ceo cars 1 leave to the judgment of my readers. Certain it Is oo other class of property which possesios the earning ca pacity which attaches to this one escapes so easily. Inasmuch an it may be charged that the assessment referred to does not cover and Include all the tax that Is paid by corpora tions of this class , operating cars over this particular line of road , I have examined the return for 1896 , from which these figures were taken , and I find that In addition to Ihe ono cited there are three other assess ments for cars operated In other lines of travel which pass over this same road. These assessments aggregale $11,823 , making an additional tax of $354 , which , added to tbo $1CO levied upon the Portland line assess- mcnt , makes a tolal of about $500 In tax for all palace cars operated over the malu line of the Union Pacific railroad In 1896. Without raising the quesllon ot Ihe earn ings upon the runs upon which Ihesc addi tional assessments are based , I submit that $500 Is not an excessive tax upon an invest ment which can earn $85,000 annually. Now An to Railroad * . I hesitate somewhat to offer any auggesI tlona with reference to the subject of railroad - road assessments for the reason that this phase ot tbe revenue- question has been treated exhaustively by nearly every nomlc writer anc" student of the day. As compared with telegraph lines , palace car companies , express companies and Insur ance companies In this state , this class ot property pays a tax varying from $2 to $10 for each dollar paid them , but when com pared with the ordinary taxpayer the show ing la In favor of tbe railroad company In about the same proportion. The value of an Investment In railroad property Is wholly determined by tbe earn ing capacity of the roild as a whole and Is reflected by the price of Its stock and bonds , which rise and fall In value Just In proportion tion as Ita earnings Increase or decrease , this change being approximately guaged by the annual dividends which Its officers are I able , or perhaps In some cases , willing to declare. One of the chief difficulties encountered In making an assessment upon Investment of this kind , by placing an appraised value upon the tangible properly only , Is Ihe fact lhat all tbo trunk lines extend through more lhan one slate , and are therefor sub jected to an assessment under the provis ions of laws which vary In each stale. Thla system bperates against the railroad com pany In all stales except those where valu able terminals are located , and In their favor In such stales , for the reason lhat in estimating the actual value of the plant It must necessarily be taken as a whole and without Its terminals Is practically value- loss. loss.No No thoroughly practical and equitable system of assessment for this class of prop erly can or ever will be established so long as each state legislates upon Ihe subject Independently of all others , and railroad idk companies are not to be blamed If they seek to protect themselves against the Injustice of the laws of one state , by taking advantage 3tn tage of some weak point In the law In an adjoining state. Upon the other band tax payers In each state have a perfect right to demand of the law that It shall exact from them no more In proportion to tholr means than It takes from tbe rallorad , and the problem which faces us in Nebraska Is how to arrive at a basis upon which both the Interest ot the railroad and that of tbe farmer and merchant In this respect may be equally protecled. From Ihe report of the auditor for 1898 it appears that the average amount of tax paid by the railroads of the state for the year 1895 was $13 $ per mile , estimating tbe rate at an average of 30 mills , and computing It upon tbo assessed value placed I upon the "right of way and depot grounds i , " which was at an average value of $4,600 per mile. Dy the same report it is shown that the gross earnings of all tbe railroads In the state for the year 1895 were $17,329- 404. The total amount of tax paid from these earnings , computed at $13S per mile , was $763,000 or about 4 3-10 per cent of the gross receipts , and after paying all operat 1 atlng expenses and taxes out of the gross earnings of that year the railroads of the state had the respectable sum of nearly $6,000,000 left as a net profit on the year's . business , and this , too , In the face of the fact that the year 189C was not a prosperst I ous one In railroad circles. I doubt whether ' the average business enterprse In this state can make an equally favorable showing for the same time. Slnte Mnut Ilniullc It. In the solution of this Important prob lem officials charged with making and exe- cutlng revenue laws In this state will do well to make a careful study of the subject - ject , but In my Judgment , like various other corporation taxes , this Is ono which above alt should be handled eolely by the state. Such as least has been the experience of those slates that have made this branch of the revenue law a careful sludy and their conculslon leads to the belief that no equitable system of assessment upon raili. roads , cither fair to the companies or to the public , can bo maintained so long as the Item of local taxation enters into It upon a valuation basts. In the state ot I'cnnsylvanla , where this class ot property Is probably most equitably assessed , three different elements ot value are used as a basis of taxation. First , a moderate tax upon tbe gross earnings or gross receipts which is a tax that Is eas ily arrived at and adjusted without con troversy as to Its amount , since the rate specifically fixed by the statute. Second , a tax upon the capital l stock , whether the company be n home company or one whose line ot road lies partly within nnd partly without the state , In which case the proportion of its capital stick subject to taxation In tbe stateot Pennsylvania is arrived at by computing tbe number ot miles of main line operated within the state and taking that proportion ot the capital stick which this mileage bears to the total ength of the main line. If such a law were In force In every state In the union every railroad company would be taxed for Its actual capital stock and no more and an assessment under such conditions would bo absolutely fair , both to the public and the companies. The third Item of tax In the state of Penn sylvania lo a fixed rate of 4 mills upon every dollar of Interest paid upon bonds Issued or loans made by these companies , which Is a similar tax to that placed upon * the bonds and loans ot all corporations doIng - Ing business in the state of Pennsylvania , said tax being collected only upon those bonds owned by residents ot the state and Is not designed to be a tax against the corporations Issuing the bonds , but la a tax against tbe holder ot the bond and Is levied and collected In this manner as a matter of economy on the part of the state In Ita collection. This tax being deducted from the Interest due the holder of the bond at the time of its payment by the company and Is remitted direct to the stale treas urer. urer.A A similar law -wllhln every state within the union with reference to this and all other classes of securities of this kind would make It possible to tax every evidence of Indebtedness of thla class equitably and would make the collection of tbe tax abso lute at a minimum expense to the public and would yield a revenue , even at the _ low rate of 4 mills , which would exceed 'the sum tolal of all the taxes collected In all the stales , upon all Ihe assessments placed against that class of properly denomlnaled In the assessment roll as credits. Whatever the character of the legislat ure. It is apparent that here at least Is an opportunity to legislate bolh for the In terest ot the companies taxed and the public at large. FnuIU In Collecting ; Taxej. Without doubt the most effectualiy'rln- operatlve section of the present revenue law Is that portion ot it which relates to the collection of taxes. It Is an unfortunate fact that a respectable number ot taxpayers are not able to make payment of their taxes within the time allowed by law , and In order that the various departments of government may not suffer for want of funds , ways and means have been devised to Induce men possessed of surplus capital to advance the amount due by these delinquents , giving them ' as security therefor a Hen upon the property against which the tax was origi nally ' levied. This Is a surnma / and a sacred proceed ing , and it is not Intended that any Injus- tlco shall bo done to the owner of property EO disposed of by public action. It Is taken only as a necessary step to carry out en obligation which every property owner owes to the public , and Is done only to pro tect those who voluntarily pay the claims which government lays upon them in the way ot taxes , as It would bo manifestly un fair I to permit any portion of Ihe legally tax able properly In any community to evade Its just responsibility. The operation of this provision of the statute nas oeen EO unsatisfactory in this stale that at the present time men of capl- tal have absolutely declined to Invest their means In these securities , for the reason that under the conflicting decisions which the courts have rendered In construing this portion of the law , Investors have practi cally no securlly whalever In iho purchase of lax titles. While the public at large has come to regard tax buyers with wholesome disgust , yet It Is only just and right that their In i terests In the proceeding should be reason ii i ably protecled and , while this is true in their case. It Is equally true that the Inter ests of the taxpayer , whoso property Is summarily disposed of , should be fully cared for. One of the weakest points In this section of the statute Is that It practically attempts lo sell real estate for on Insignificant sum represented by the unpaid tax levied against it and at least encourages the purchaser In the belief that in case no redemption Is made from the sale he will obtain title to Ihe property. That such a proceeding la manifestly unfair to tbe owner of the prop erty cannot be questioned , and the law should explicitly provide how the Interest of the owner Is to be protecled In sales of this nalure. It would seem to be a reasonably easy matter to provide for the collection of de linquent taxes , since the real proposition Is simply the making of a loan equal to the amount of unpaid tax , for which the public assumes to give the Investor security. No argument Is nececsary to convince the aver age business man that no such loan can bo nrt de except upon adequate security and In offering this security by an operation of law It la cot Just that the property of Ihe laxpayer , taken for that purpose , should be subjected to an unreasonable burden. With proper provisions relating to tbe se curity offered for this class of Investments , money for this purpose could be obtained at a much more reasonable rate of Interest than Is customarily offered In almost any state in. the union. Two I.mra tor Moilcla. Among the laws relating to this subjoctJ which I bave had occasion to examine I nnd two methods In actual operation , either of which seems to possess 'ar more merit than the ono In force In this slate. In the state of California property upon which tax has not been paid becomes by the opera tion of the law forfeited to the state , and the state then proceeds to sell rear estate so forfeited under practically the same con dltlons under which it sells land actually owned by the state , with the exception that the former owner Is made a preferred pur- chaser. In selrlng land and lots of this character It Is not attempted to dispose ot them at a price which only yields the amount of the unpaid tax levied against them , but they ' are sought to be sold at a ( air value , and whatever proceeds are obtained over and above the unpaid tax and the cost ot makd ing the sale Is set aside for the benefit ot the former owner or his legal ropresenta- lives. < . Another method which U In force In the state of Missouri and also In some other ' ' states , which seems to me to protect the Interest of the taxpayer to a greater extent ] than does the Nebraska Taw , Is ono whereby the authorities , by regular proceedings In court , foreclose the Hen of the state or county , ns the case may be , for taxes , offerP Ing tbo property upon which taxes are de linquent for pale under practically the same provisions that property Is sold under an execution , reserving to the original owner any | surplus derived from this safe over and above the amount of tax sought to bo col lected. The virtue of Iheso systems Is that they not only protect the Interest of the taxpayer - payer , but offer an adequate Inducement to a purchaser by making it possible for him i. ito . secure either a reasonable return upon his Investment , in case of redemption , or In aso that the owner falls to redeem within ho time prescribed by law , ho having paid fair value for the properly , secures lltlo o It , and at the same tlmo the former wner Is not subjected to tbe humiliation f having his property sacrificed for an In- Ignlflcant portion of Its value , or bo put ( o the unnecessary expense of contesting he claim of Ihe public by expensive pro- ccdlngs In court. This section ot our statute exhibits a fair llustratlon of the errors which legislatures re liable to commit by not giving careful C onslderatlon | to the full effect of bills and amendments at the time of their passage , or Instance the practical foundation of the lalm of title by a purchaser at a tax sale s his deed. It Is provided In our revenue act that the Bounty treasurer , In Issuing such a deed , must affix his official seal , but neither at ho tlmo ot the passage of this act , nor at any time since , notwithstanding the fact hat the supreme court boa repeatedly called attention to this defect , has It occurred to .ho lawmakers of this slalo to Inquire whether tbo county treasurer had an official seal , and as a matter of fact no such seal las ever been provided In thla state , consequently quently the supreme court has been com' > elled to decide tbdt no legal tax deed can ) o Issued in this state. It Is not strange , therefore , that men should hesitate to Invest money In delin quent taxes In the face ot such glaring and wanton carelessness In framing the laws whoso protection they must Invoke In case of contesl. What Is needed In this respect a a reasonable provision which will pro tcct both the purchaser and the unfortunate delinquent taxpayer at the eamo time. FRED J. SACKETT. BENNETT ANDTHE EXPOSITION Money Donated to the Tran mliln Ippl and Stock Iiiaed Iletamed Without Delay OMAHA , .Dec. 24. To the Editor of The The Bee : My attention has been called to an article appearing In your Saturday - urday evening paper , dated December - " \ 1898 , entitled "Finds Books in Bad & ape , " which article touches upon tbo af fairs of the Transmlsslsslppl and Intorna tlonal Exposition , but more especially to thi auditing of the secretary's accounts , which to my certain knowledge Is Incorrect In on particular Instance Insofar aa It relates to the W. R. Bennett company. Auditor Kll Patrick boa assumed to make n statement re gardtng our subscription and ultimate dona > tlon , the facts of which he'ia not conversan with , and In making such erroneous repor places us In rather a bad1 light before th citizens of Omaha , and we desire at thl time through the columns'of your paper U give them the fact * In tba"pase and to show that we have not and are , not now playing hot and cold In regard to this matter. The paragraph I refer to reads as fol lows : "The report further showed that the ! W. R. Bennett company made a donation of $2,500 , Herman Kountze $5.000 and J. H. Mtllard $1,000 and that without the knowledge - edge or consent of the directory stock has been Issued to these parties , who have bce-n paid or are demanding their dividend. ' * The auditor's report is false In the statement that "we have been paid" or are "demand- Ing" our dividends , We originally subscribed $5,000 lo the Transmlsslsslppl and International Exposi tion , conditioned upon the soliciting com mittee securing subscriptions for the same amount from five other retail merchants In the city. After soliciting thoroughly the committee asked us to cut down the number from five to three , which we did. And after making a second thorough canvass and ef fort It was found Impossible to secure three other firms that would give $5,000 each , after which our subscription was raado bona fldo by us at $2,500 , we reserving the right to make said subscription either lo ! stock or as a donation , which we substan- ' tlato at this time by referring to our letter dated July 16. 1897. to John A. Wakefleld , secretary of thn Transmlsslsslppl and Inter national Exposition , Paxton block , city , which reads as follows : "Dear Sir We beg herewith to band you our check for 11,375 , which is paymen : In full of balance of our subscription to the Transmlsslssippl and International Exposi tion , with the understanding that In making this payment we reserve the right at some future date to make our total subscription either as a donation or a subscription to lock. Kindly acknowledge receipt of same and oblige. " Some time later ( I do not remember tbe exact date ) wo received from the office o ( tl ho secretary a stock certificate , which un- d loubtedly accounts for the fact of our sub scription < appearing on the stock side of Mr. Wakoflcld's account. We at once took th * matter under advisement and decided to make our subscription as a donation and the writer personally took the stock back to the ecretary and explained the decision we had arrived at and left the stock In the office. All the executive committee of the exposi tion as well ea all of the directors know full well that wo have never received buck a P enny , nor have we made a demand on the Exposition company for any return pay ment to bo made to us and Auditor Kll- witrlck should know this as well as any one else Inasmuch as ho is ono of the directors. Fairness and Impartiality should be shown everybody In setlllng up the affairs of mo corporation and If , as the auditor states , some others that made their subscriptions as a donation are paid back anything on : ; helr ; subscription then everybody who made their subscriptions as a donation should be paid back likewise. We have not and ore lot at this time endeavoring to "crawfish" n regard to our original decision In this matter , but we do desire and think that It Is no more than right that fair play should predominate in closing up the affairs of this organization , We do not believe that anybody who subscribed and Intend * ] th ! ir subscription as a donation Is entitled to any money back , but If ono la all are. Very truly yours , W. R. BENNETT. Constipation prevents the body from rid ding Itself of waste mailer. De Witt's Llt- le Early Risers will remove the trouble and cure sick headache , biliousness , Inactive Iver and clear the complexion. Small , sugar-coated ; don't gripe or cause nausea. POSTOFFICE FORCE SWAMPED Rnih nf ClirUtinn * Moll Milken Life a Weary Waiite of Extra Work Down There. "I have been In the Omaha postofflco on twenty-eight consecutive Christmas days , but this one breaks all previous records , " remarked Assistant Postmaster Woodard yesterday afternoon as ho worked over one of the distributing tables , helping tbo em ployes of the office In their work of sorting out the mall. "Heretofore wo have been content with receiving 20,000 Christmas packages , " he added , "but this year the number will run from 36,000 to 40,000 , to say nothing of Iho reglslercd packages and money orders , which will be more than double the number ever before received at Christmas time. " Yesterday the postofflce opened at 11 o'clock , the usual Sunday opening hour , but It did not close at noon , nor did It close for hours afterward. In fact , the office re mained open all of the afternoon and It was close to 6 o'clock before the last patron of the Omaha postofflco left the window. The 125 employes , Including heads of depart- , menls , carriers and clerks , were on duty all day long and during the greater portion of thai time they had all that they could do. When the office opened there were lines ot people extending from the registry , carrier and general delivery windows to the outer doors of the building. These lines continued unbroken for fully three hours , after which there was a slight letup , but It did not con tinue , for In the afternoon after the Christ mas dinners bad been eaten there was an other rush and for another hour packages were handed out at a lively rate. All ot the outgoing mall has been promptly cleared up , though tons and tons of It have been handled during the last week. In order to do thla the employes worked over time and thus brought order out of chaos. In the registry department there are fully flfty sacks of packages for distribution , alt of which contain mall for the local patrons of tbe office. In addition to these package * there are at least 6,000 packages to bo taken out by the carriers or to be called for at the office. Around the postofflco the general opinion prevails that If the mall had been received In the old Instead of the new building the employes would have been completely swamped and would not have been able to have lifted the blockade for a number ot days at least. In the registry department many ot the packages received bave contained money , something that heretofore has not been the rule on Christmas. In tbe money order department tbe business has experienced a great boom during the last few days. For Instance , on Saturday 476 orders were paid over Iho counter , three times as many as during any one day since Ihe establishment of tbe office , the biggest number any day heretofore having been 125 orders. Overcome evil with cood. Overcome your coughs and colds with Ono Minute Cough Cure. It cures croup , bronchitis , pneumonia , grippe and all throat and lung diseases. PRESENTS FOR THE MANAGERS President and Executive Committee of the TrnnimlciilnMliipl Get Vain- able Mementos of Kxpimltlnii. The president and members of the exec utive commlltee of the Transmkslatlppl Ex position yesterday received valuable Christ mas presents In the form of two handsome alb-urns of exposition pictures. By a vote of the fifty directors of the ex position some time ago two albums went prepared for the president and > each of the members of the executive committee. One album contains views of the buildings and grounds. Each portfolio Is bound in Russia leather and contains fifty carbon prints. It's ' Been a Rush Here- And maybe we bave disappointed some one In our picture framing department we hope not , though this week will be a good week to get your after-Christ mas frames many odd mouldings that there Is only enough of for one or two frames will be sold very cheap we don't want these small pieces In our Inventory any work left with us this week will bu promptly finished and de livered. Our entire line of art calandcrs and New Year's cards will be on display now. A. HOSPE , MUSIC Old AH 1513 Douglas Yes We Cut , Prices- And have the largest retail dnig stock In the west these prices are only sam- Dies of what we do : $1.00 Carlsbad Sprudel Salts 85c ID 25c DeWltt's Ono Minute Cough Cure 20c 25c DeWltt's Witch Hazel Salve. . L'Oc 25c Davis Headache Powder 20c 50c Electric Hitters 40c $1.00 Electric Bitters 75c 15c Electro-Silicon for cleaning. . . . 12c 50c Ely's Cream Halm 43c 25c Espcy's Fragrant Cream 20c $1.00 Falrchlld's Peptogenlc Milk Powder 80c B0i FairchildV Peptogenic Milk Powder -irsc ! lOc Fro ? In Throat lOc TheAloe&PenfoldCo Lar e t Retell Drag * HOBM. Utt Far n am Btrttt. Oaoaalu VaxtM HAUL tat us Impress upon you that & * Vlfliy Is not alone an InUlllblo tonic In blooa Nerve and stomach troubles , and a restorer of strength , but Is also a palatable , healthful and delicious beverage for old and young , who are enjoying health. Used as such It sustains health and Is a splendid appetizer. Should bo In every hometv A NON-INTOXICANT. * e VU BIATZ BREWING Ca MILWAUKEE. U.S.A , Per Sale by Foley Brc * . Wholesale Dealers. j412Dauglii Street. Omaha , Neb. Tel. 1081 SOUTH OMAHA NEWS. In connection with street repairs and street cleaning work Mayor Ensor defends the position ho has taken In tula matter by asserting that he will not allow the funds for this work to be overdrawn , He- fore leaving for the cast the mayor called the attention of Street Commissioner Ross to the fact that a very small balance re mained In the street repair fund and In structions were given to reduce the force to two or three men. Ross followed the orders of the mayor and was roundly scored by th ? council at Ita recent meeting. The mayor upholds Ross and asserts that ho was merely following Instructions. If the money at hand Is spent now there will be no funds with which to repair washouts In the spring. It Is the same with sidewalk repairs. Labor expended on sidewalk re pairs has to be paid out at the time the woik la ilono while the amount Is taxed up against the property. In many cases a year or more elapses before the city Is reimbursed for this ex pense , as special taxes arc as a rule paid only when absolutely necessary. The city Is thus out the cost of tlie labor and ma terial for a long period and unless there la a fund at hand to meet this expense work of this kind cannot bu continued for any length of time. Some of the members of the council seem to think that ns the money to pay for sidewalk repairs comes back to the city there should bo no hesitancy In ordering such work done. They do not seem to realize that the work has to be paid for as performed and the city must wait for Its money until these special laxra are paid. Of course the city collects Inter est on delinquent taxes , but the payments for this kind of work are made In such small amounts that It does little good. Mayor Ensor wants to save what little money Is left In the fund for work In the spring. The mayor la heartily In favor of purchasing a road machine. He thinks that If properly handled a machine could do tea times more work In a day than an ordinary gang of street laboreis. This city has at the present time over twenty miles of unpaved - paved streets. It Is asserted that with a machine , a good team and a crew of men to handle the apparatus all of these streets could be kept rounded up and In fairly good condition with small expense , as compared to the present system. An effort will bo made In the spring to Induce the city coun cil to buy one of the latest Improved road machines. Such a machine can be bought and equipped for $400 , and the dally oper ating expenses will not amount to more than $6. The Idea would be to keep the machine working from morning until night : every day on unpaved streets In order to keep them In good condition. Stoim Snlcn of Ki o ltlon Stump * . The sale of exposition postage stamps baa been discontinued at the postofflce here and 1 the stamps In use prior to the opening of 1 < the exposition are now being sold , Cus ' tomers frequently call for the exposition 1 stamps , but safes In large quantities are not made. A few etamps of the entire series bave been reserved for stamp collectors and | 1 It will be a hard matter from this time on to secure exposition stamps of low denomi nations. There has been very little demand J for the 50-cent , $1 and $2 stamps and con- Boq'uently there Is quite a supply on hand , but of the 1 , 2 , 3 , 4 , 5 , 8 and 10-cent stamps there Is a scarcity and few are being sold except to collectors of euch articles. Jftin nt the 1'OHtoflloe. As a rule the Sunday crowd at the post offlce Is handled within fifteen minutes after the opening of the doors , but yesterday wag an exception. From the moment of opening until long after the usual hour of closing the windows were thronged with people who ex pected mall and packages. The piles In the mailing room were greatly reduced by the largo number of calls , but there still remains a. quantity of matter which cannot be dis tributed until1 Tuesday. Today being a holi day only one distribution of mall will be made and as first-class raalf matter has precedence the packages containing second and 'third class matter cannot be distributed until the next day. ChrlntuiRN Ilollilny Tnilny. Christmas will be observed today by the closing of business houses , the city offices and the banks. At the stock yards business will go on as usual , but there will be no slaughtering at the packing houses. With the exception of the office forces no work lid will be performed at any of the packing houses today. The heads of departments and a few clerks will handle the morning mall and after this Is disposed of work for the day will cease. Several business houses have posted notices that their storm will close at 12:30 : o'clock. All live stock received at the yards will bo cared for and fed until the market opens Tuesday morning. City An Infant child of John O'Leary Is down with pneumonia. Peter Carr , Twenty-third and 0 treots , ( a 111 with typhoid fever. W. C. Lambert la spending a few days with relatives at Auburn. The hog butchers will give a dance at Modern Woodmnn hall tonight. Christmas exercises will bo held at the First Baptist church this evening. Deputy Postmaster Dentley was at hl § office yesterday for the first time In ten days. General Manager Kenyan of the Stock Yards company Is In Illinois visiting rela tives. Mrs. Con Driscoll , Thirty-first n\id T streets , fell a day or two ago and broKe her kneecap. James L. Paxtou , superintendent of the Stock Yards company , Is In Missouri visit ing relatives. The Odd Fellows will meet tonight far the purpose of Initiation. An entertainment and oy-jier supper will follon * . The city Jail was full of drunken men yes terday , the arrests having been made Satur day and Sunday morning. Jamca Tobln , Twenty-first and n streets , Is laid up with a broken arm , caused by fall ing on a slippery sldawulk. W. N. Leo has filed a claim for damages for personal Injuries alleged to have been received by reason of a defective sidewalk. Al Hunter found a pair of gold ilmmed spectacles at Twenty-fourth and J streets Sati-rrtay The owner may have same by applying at Meyer's drug store. Twenty- fourth and J streets. Tlir KnnniioiiN Gold Product of 1808. This will be the greatest gold year In his tory. From South Africa , the Klondike and J Australia the precious metal Is being shipped i In \ large quantities. It Is believed that this I year's output will be nearly double that of ' any previous twelve months. The sales of Hosteller's Stomach Bitters are also Increas ing very fast , and this year that famous remedy will cure more people of dyspesla , Indigestion , constipation , nervousness and weakness than ever before. ELLER FAMILY BADLY BURNED Explosion of Wax on a Stove Start ! ' n Fire tlmt Injure * Four Quite Serluimly. A fire yesterday afternoon at the home of former County Judge James W. Kller , 923 South Fortieth Btreet , resulted In four mem- bens of the family being severely burned , The blaze originated In the kitchen. While attempting to extinguish It , Mr. Kller had his bands burned to a crisp , and his wife's clothing became Ignited and was almost en- I tlrely consumed , Inflicting painful burns. Two sons , Wayne and Harley , were burned about the hands and faces. The blaze was started by the two boys , who were using the stove to melt wax to rub on the wood floors. Some of the wax caught fire , and falling on the carpet set the whole floor In flames. Judge Ellor was burned while carrying out a blazing rug and helping to put qut the flames that were consuming his wife's clothing. An alarm was sent In and the department responded , 1 but before their arrival the blaze had been extinguished. The damage was very small. Judge Eller and his family are Christian Scientists and their Injuries were not i dressed. They eay that they feel no pain and that they will not receive treatment other than that given them by friends who also are Christian Scientists. They expect to bave recovered the use of their hands and to have the burns healed In a few weeks at most. most.CASTOR CASTOR IA For Infants and Children , Kind You Have Always Bought Bears tba Signature of Beaii tie Btari tU 'Blgnatu * of Skating at the Lagoon Can be bad without cold feet all that Is required Is two flfty you can trade tlmt to Drcx L. Shooinan for a i > ; ilr of those woman's calfskin shoes the best cold preventer ever made keeps out the BIIOW , water and cold have sole leather extension soles shaped In the latest styles In all sizes and widths , A to KE this shoe Is particularly adapted to wear where ono is In and out doors a Krciit deal as It can be worn without rubbers just remember that we tell you these are genuine calfskin and that they arc only $2.50. Drexel Shoe Co. , O0 > h * > Cp to-dat * Shoe Ho * . 1410 FARNAM STREET. Skates for Everybody Little skates and big skates skates at 85 cents and skates at $3.50 and all sorts of prices between 'the ' genuine I'eck & Snyder skates the very best skate made this In the best kind of skating weather not too cold , but cold enough to keep the Ice hi good shape you can give ( he boy what money you want him 'to spend for skates send him here and be sure ho will get his money's worth there Is no fake about these Peck & Snyder skates and we are very particular to sec that the price Is right. A. C. RAYMER , WE DELIVER YOPB PURCHASE. 1514 Fartiam St.