OS PROBLEMS OF TAXATION EciomIo Ltujn Listens to a Lectura bj Dr. Edward 1. Rom. SOME DIFFICULTIES AND REMEDIES Vnrloit iiicor(e ( Tntiitliiii 111. CUmcil, Tliclr Ailt iiiiliiuf mill DlnnilinntiiKea IIcImk I'nlnlril Out l the .pcnUi-r. Prof. Edward A. Roes of the University of Nebraska addressed the Economic leaguo last night at the First Congregational church on "Probleini of Taxation." Af.er reviewing the various inethoda of tnxnt.on which have heen suggested by Hturlcnt of economics Prof. Ross expressed the opinion that the stale should nook new sources of Income and that realty should only hi taxed locally. Hf suggested that tho Inheritance tax and corporation tax would probably be found the best means of raising taxen for statu purposes and stated that there prob ably Is no means of taxing personal prop erty which Ik not reached either by (hi corporation tax or the inheritance tax. "A tax Is a contribution demanded by overelgnty," wan the definition of tax which I'rcf. Ross cavo In his lecture. He then began a discussion of the bsst meani of realizing Justice In taxation, speaking In part, ai follows. "Tho followers of Henry Oeorga advoca'cl the single tax on land and Insisted l.ha: th? land alone should bear the burden. The sin lie tax theory Is more than n tax theory. U Involves the ethics of ownership unci, as sumes that the land should nvor hive passed Into private ownership. In popular consciousness there Is a gradation of In comes. The Income which Is earned by the sweat of the hrcw Is regarded as being earned In the true seme of the word eirn. Money secured for prefcsslnmil Hcrvlroi ranks next to manual labor, then romes the Income from money saved, from land and from speculation. Molutlon of I, mill Vnlne. "The consciousness may rome that Hie In come from land Is not earned, but probibly will not. The public Is not ready to hive all taxes on Improvements give way n tlX33 on land. It would not seem Just to have a great hotel exempted from taxes ether than those levied upon the ground which It occu pies. Under the land tax system valuable Improvements would escape all burdens and much property, such as Hteambo.itn, would be relieved of taxes. "In my opinion tho whole question of taxing land will turn on the development of transportation. The' trolley car will demol ish the total amount of ground rental. .Tho land rent problem will bo solved by tceh nlftie rather than by reformers, tinad trans portation facilities have a tendency to scat ter the population and prevent tho congej tlon of properly. "Some students Insist that a proportional tax Is a Just tax. Others maintain that tax should be progressive and should vary In rate according to the amount of wealth a taxpayer has. ThlH theory Is baaed on the assumption Ihnt the congestion of wealth is tho result of mistaken government which can bo corrected by levying n tax wh'c'.i will tend to redistribute wealth by making the burden especially heavy on tho very wealthy man. Another theory of taxation; called tho economic theory, is that peoplo should lie taxed on what they can spare rather than on what they possess, "Matters of right and wrong uro hard to settle. Differentiation of HOclety Is constantly going on. It Is not truo that the rich are growing richer and tho poor are growing . poorer, but It . probably- Is Iron that tho poor nro not growing rich as fast as the rich are. It Is likely that the dissatisfac tion which is making itself felt in the fcrm of socialism will be directed lo progressive taxation. Illillrei'l mill Direct TiiMitlon, "Tho theory that any tax levied spreads over' tho cntlro body politic is not true. All taxes cannot bo shifted. Wherever the supply can be limited tho tax can bo shifted. It la evident that Incomes should bo taxed, as shifting would be avoided by this means. Taxes, like lilmatc, should be general. Taxes which can be shifted are Indirect. Nonshiftlng taxes are direct. It has been said that tho art of taxation is like picking feathers from a goose without making it squawk. Indirect tuxes arc tho sort which conform to this definition, Tho people who nro taxed do not realize it. In direct tax Is frequently charged with belnii unworthy of any free government, yet In direct tax has one great point In Its favor It can be collected moro cheaply than any other sort of tax. "Ourlng tho Spanish war the additional expenses of tho government were paid by Indirect taxes. In spite of the fact that groat sums were raised, in tins manner, I do not remember of hearing n single com plaint concerning tho burden. Kvory onu seemed to be of tho opinion that tho right system of securing molioy had bean adopted. "If men are taxed on what tboy consumo an Injustice seems to be done the man with small Income. Ho Is compelled to spend most of his money for necessities of life. The man with Inrgo Income saves money and escapes largo consumption tax. On tho other .lmml, a tax on property saved would be n burden to tho economical am would discourage saving, Tho Income tax seems a satisfactory compromise; still, It la a dlfllcult tax to collect, as It Is almost Impossible to ascertain the income of per sons who desire to ahlrk their tnxes, "Hut little objection is offered to tho in direct method of taxation the government employs. Tho only complaint concerning tho federal taxes Is that they can bo raised too easily. It seems almcst n pity that local taxes cannot, bo ruined by the same means emplocd by the government. Ho lief would come o the public If the taxes on some articles from which tho national government derives Its Income could bo useil for local purposes, Tlu-ury nf l'riiii'rt Tin. "Property tax Is now general throughout Hie United States. At first taxation was avoided In this country by Belling lands to ralso money for public purposes. As tho expenses Increased property tax enmo into vogue, Property las Is based on the theory thBt people pay on all property and that the vntuo'pf; all properly can bo iihcortnlued, Tbn property tax system Is bad and cauno: be remedied. Hut what Is to bo done? "Many students of economic problem- believe that real estate should he taxed (or local purposes only and ur.;o that th tato shall seek new sources from which to derlvo It Income, such ns the Inheritance lax und the corporation tax. llnder this system it would seem impossible to secure tax from all pomuual property. Railroads and qtber large corporations es cape their share of taxes tu many states. Railroads, which are taxed on a valuation of 120,000 per mile In Indiana, arc taxed on only IS.000 per nillo In Ohio. Similar Inequalities could tie pointed out in other Mates. "Ilut In this .great game of wealth-getting which wo are playlug then are rules whl-h nro supposed in control the game. The rules arc good, lU'c.iuic we don't live up to' the rules, socialists urge that we should havo new ones. This U not fair. The rulo of the tax game is that owrjhodv shall pay on what he owns. Hecnuse this rule Is violated discontented people weaken the gamo by clamoring fur new rules." Francis ,. Ilrogan, preldcnt of the Economic lrasue,i..presldrd at ths meeting. At the concluilon ot Prof, Itoss' address tho audience was Invited to ask the speaker questions and enter Into a discission of the subject ot taxation, flrlef talks were made by Henry W. Yates, P. J Korgan, Victor Itosewater, Thomas Kllpatrlck, John O. Yelscr and Andrew Itosewater. LOCAL SCENES HAVE CHANGED O in nil a I'lmieiT, otv n t.'nllfornlnn, Tell ur Hie Knrlv liny In Tlire l'nrl. M. 0. McKoon, one of Omaha's early residents, hut now a citizen of I.os An geles, Is visiting friends and relatives hore. among them Mrs, .Samuel Itees, wife of the president of the Itees Printing company. Mr. McKoon tamo to Omaha In lSCfi, Owing to lung trouble he left In 1883 for Cali fornia, where he has reelded since. Now he Is on his way home after a visit In New York City, Duflalo and other eastern points. "It pleases me to see Omaha growing again and making nev move for a pros perity which, I trust, will prove perma nent," said he. "Having heen here when Omaha was a mere village, I am much Interested In Its progress and I love Omahl and Its people. Nothing could havo In duced me to leave, except the predisposi tion to pneumonia which I had. "Thomas K. Metcalf and K. V. Smith, who together with myself lived as neighbors at Eighteenth and Karnam streets, opposite where tho new city lnll now stands, wont to California at ths same, time I did and settled at I.os Angeles. Both are well known and prosperous citizens. Mr. Smith still retains quite large property Interests In Omaha and spends considerable time here e.irh year. "Winn I came td Omaha It was only a llitlo village, but what It lacked In size It made up In spirit. This was amply demonstrated In the great fight in the latter '(50s between Omaha. Florence and Hellenic for the location of the Union Pa cific bridge. The younger benorntlon prob ably does not rcillzn thnt this was the turning point In Omaha's career, hut It Is a fact. Had Omaha's fight for the brldgo roved unsuccessful you would not see thla magnificent city, with the great future befcro It. but rather a small town like Florence or Hellenic of today. The loca tion of that bridge was the one thing that marked Omaha ns the gateway of the west and pliluly outlined Its destiny. In my opinion, Omaha will always he a an Im portant city and a great commercial cen ter, for It Is built upon a firm founda tion and it has a polld, substantial country behind It. v. , "When I left Omaha the city's best build ing was 'the old Pioneer block on lower Karnam street. The lice building, the city hall and all the other fine structures which make up the modem Omaha were un drramcd of then. TI15 city, has bullded well and It has cveu greater, better things for the future In common with the whole country. "While In New York I conversed with many men nf affair a and found tho opinion prevailing there that our present prosperity, grrnt uud far-rencblng as It seems. Is but preliminary to a period of greater pros perity, which will be the grandest the world has ever seen. The country wns never on u more sound basis and today we stand as tho acknowledged head of the nations of the world. It makes one proud to be able to say, 'I nm an Amerlran,' and I propose to spend tho remainder of my days In rejoicing over that fact." Musical Tho organ recital, which Inaugurated the new instrument at the beautiful church of the Ilaptlsts of the north side, Calvary church, Twenty-fifth and Hamilton streeU, was given Inst night. The Interior of the new church offers a most harmonious setting for a musical event, while the two magnltlcent windows on tho north find east glyo. at night, a cheery hint of many beauties Inside. Tho beauties last night were the organ numbers played by Mr. William J. Hall of Minne apolis, formerly organist of the celebrated Oraco church of Cedar Haplds, which came In for n good share of newspaper comment some years ngo, when Mr. Hall was lucum bent, and In which tho minister, Dr. Oreen, did not exactly come off best. Mr. Hall Is a vigorous type of the Kng llsh musician Americanized. Ho plays with much reaped to tradition, but not stiffly, nnd with abundant technique on manuals and pedals, Mr. Hall had also n sympa thetic manner of accompaniment. His re cltnl was attended by1 a very large audience, which overflowed the seating capacity of the Auditorium proper. And this nt 2fi cents a head. The program was especially In teresting on account of several now num bcts, notably the IVBvry concert overture and hie Tschalkowsky numbers, which Mr. Hall made doubly Interesting by giving short nnd concise analyses of their leading thoughts, Mrs. Kelly, tho well-known soprano, was in excellent "voice and gave pleasing va riety to tho program by two or three num bers, which were enthusiastically received. Mr. Hall had much to contend with. The organ was not In any condition for recital work nnd the action of the builders In al lowing tho Instrument to bo used in ltd present state was an Insult to the au dience which assembled tr hear it. It waa 'unpnrdonably nut of tune, to say nothing of the ordinary conditions which mignt bo accidental, The church is not to blame for this, nolther Is tho organist, for he certainly showed decided ability and ex perienced skill In making, as he did, tho beat of a bad bargain. It Is to be hoped that Mr. Hnll will be heard hero later on some Instrument worthy of his mettle, A m u se men ts Doyd's theater was tilled to Its utmost capacity last night to witness Ferris' co medians In ."The Conimqdcxe:'' The play was given an excellent presentation. The en tire east Is strong, their work being heart ily applauded by the audience. This aft ernoon "Tho Commodore." will, bo repeated and tonight Hal Held's, great play, "For the Iive of a Woman," will bo driven. Hud I'nltU nre quickly cured by Chamberlain's Cough Remedy. It acts 011 nature's plan, loosens tho cough, relieves the lungs and opens the secretions, effecting a permanent cure. It counteracts any tendency nf a cold to result In pneumonia. It Is pleasant to take, both adults and children like it. For Fale by all druggists. CANVASS V0tT"0FD0UGLAS Count)- Clerk llinerly .nmc III A. Islituts nnil Will lieu In 1 ('unlit i'mlny. County Clerk Haverly will commence the oftlclal canvafs cf the vote of Pouglau county this morning. Ho hss Invited B, C. Wolcott and Fred II. Cosgrove. disinterested freeholder, to art a. members of the. can vassing toard. 'l rootiinii: r .-.mailt Fouiiiniit Nebraska v, Missouri Saturday. Nov. 9, Y. M. C. A. park at .1 p, nS, Heeerved teata on ale nl Mycrs-pillbn Uiuj Co., l,$th and Karnam. THE OMAHA DAILY JIKJE: KIIIDAY, JfOVEMBEl! 8, 11101. AFFAIRS AT SOUTH OMAHA fchool Board Vetting Fails for Lack of lafficimt AtUndanci. TAXPAYERS' LEAGUE IS QUITE ACTIVE Una n Hunch nf Opinion nnil l.nwn lo llfick Un UrtiiniHl for the Xcntifi of Two of Hit Teneher. There was to have been a meeting of the Hoard of Kducatlon last night, but for some reason only three members showed up when the regular meeting time came around and an adjournment until next Monday night was taken, Hefore President Hulla and tho others present had left tho room enough members arrived to make a quorum, but the president refused to ko back on the adjournment and reconvene. nocrai members of the Taxpayers' league were present and were very anxious to have a meeting, but as Mr. Hulla stood on the records nothing could bo die. As Is well understood, IV league Is In vestigating the affairs nf ,the board and tome developments were expected last night. The experts havo completed the checking of the books and It Is given out unom clally that some discrepancies In the lum ber bills havo been found. When the re ports are mnde public It will be up to the board to explain where tho lumber has been used. The league Is also making a fight on two of the teachers now eii.ploycd and tlm fight promises to be quito Interesting be- j fore It Im ended. There haa heen consid erable correspondence In the matter of looking up the school laws and securing opinions from persons supposed to know what Is required to secure a certificate of eligibility from the board. A week or two ago David Anderson sent a letter to W. It. Fowler, state superin tendent of public Instruction, regarding the employment of teachers without having first undergone the regular examination. Mr. Anderson said In IiIb letter- "A large num ber of South Omaha citizens and taxpayers believe that, under the Inw. commercial and music teachers In our public schools bhould undergo an examination before the examining board anil nbtnln certificates as other teachers are required to do beforo they ran be legally qualified and compe tent to teach, Instruct or be employed by the' Honrd'of Kducatlon as teachers In tho public schools. We respectfully ask you for an opinion In this matter." In reply to this letter Superintendent Fowler writes, under date of October 15: "The school law provides that no money belonging to the district shall he paid for teaching to any but a legally qualified teacher. If there be any teachers In your schools not legally qualified for their re spective work, the members of the Hoard of Kducatlon are personally responsible for any public school money that may be paid to such teachers. I find it hard to believe that the South Omaha Hoard of Kducatlon would lay Itself liable for tho payment of teachers' salaries by the mem bers." fjcvernl sections of the school Inws were Bent to Mr. Anderson by Superin tendent Fowler. It Is contended by the so-called Tax payers' league that Henry Clauson, commer cial teacher, and Miss Agnes O'Connor, music teacher, were appointed to positions without havlntr first secured certificates from tho board of examiners, which met In Juno last. With this showing from the state super intendent and nn opinion from tho county attorney the league, through Mr! Ander son, proposes to demand of the board thai the two teachers referred to In tno com munication be compelled to secure proper certificates or else resign. According to the opinion of Superintendent Fowler, the members of tho boiird nre personally liable for the salaries of any teachers employed without a proper certificate. Members of the board aBsert that they havo acted In good faith and that the records are open to tho public nt any time. l.nw- Suit Transferred. The suit ngalnst the Schlltz Hrowing company brought by City Attorney Lambert to recover the Mary Johnson Judgment, amounting to $2,050, has heen transferred from the diatrlct to the federal court. This action was taken yesterday. When the Schlltz company erected Its building nt the west end of the Q street viaduct It gave a bond indemnifying the city against loss, etc. One rnlny night Just after excavating had been commenced Mary Johnson, on her way home, stepped Into a hole where the sldewnlk ought to have been and asserted that ahe sustained severe Injuries. She brought suit ngalnst the city and recovered n Judgment, Tho city Is now suing the Schlltz people on the bond given to the municipality at the time. AKiiln i)iinroni. For the third time this week tho council failed of a quorum and Martin and Miller adjourned until next Monday night. At tho meeting Monday night tho salary list was approved and warrants Issued, and the members evidently think that there Is no need of convening every night and so de clned to attend, While several matters ot some Importance are pending It was de cided that a meeting next Monday night would suffice, consequently an adjournment wna taken until that time. Knuliili- Well Pli'iispd. Two expert accountants have Just com pleted checking up the bsolts of the school district and of School Treasurer Koutskv. During the period tho books wero checked It wns found that Treasurer Koutsky hid handled and paid out over $300,000 of school monoy and the difference In the totals was only 91 centf. This difference was found to bo purely clerical and was easily stralght enril out. Alley mill StreeU Dirty. Very few if any of tho business men havo paid heed to thu wanning given by Mayor Kelly In regard to store sweepings bclna; thrown Into the streets. As a result thi paved streets In the business portion of th city are almost constantly dirty and as tin street fund 'is low nothing can be done. On pleasant days tho fire department can flush the streets with little or no expense, but this ban not been done lately. The alleys about town are also in bad condition ami need cleaning. It has got so that propert owners pay Utile attention to the orders of the Inspector nnil as no nrrrsts havo been made lately the sanitary condition of the city Is not what it should be. I'linl Hnll liiuue Siiliirilny, The South Omaha foot ball team will 150 to Fort Crook on Saturday afternoon to try conclusions with the team of the Tenth United States Infantry. It Is stuted that the local team It outweighed by about thirty pounds to the man, but It propcacs doing Its beat and hopes to win. The train I nrrylng tho team will leave South Omaha at 'J:20 o'clock Saturday afternoon, StocUliiililers' Vlei-ilnK. The annual meellns of the stockholders of the Uulcn Stock Yards company will bo held shortly after December 1 and It It ex pcted that the question of building a via duct across the tracks at either N ur O ttl'KSts will be tal.cn up anil considered. With the Hammond house reopened ihcic Is a demand for a viaduct and the peoplo of South Omaha generally and those who do business at the stock yards especially would like to see something dene In Mils line, Petitions 10 the corporations Interested have proved unavailing and the city coun ell haa not seen fit to. take any steps In the matter. .MiikIc l lt.v Un. Ii, l.otul packers report l)Uslnes good at mis time. Mr. nnd .Mis. K. II. Sprague entertained a party of friends at their home last even- , The Woman's Hellcf corps will meet with Airs. Cress nt 2 o'clock on Saturday after noon. A reception will be hold nt the Young Men's Christian association parlors to night. Taxpayers are suggesting that tieeM be Planted on the lawn about the postotllce building. A daughter tin been born to Mr. and Mrs. W. II. I'ettlt. Twenty-tlilrd mid Madi son streets. Jack Parks Is still talking of contesting the election of Tralnor as assessor In 'he Fourth ward. Night school Is being held Monday, ednedny nnd Friday nights nt the Hth (school building. At 11 meeting of Phil Kcarnc.fr pot. lo be held on Saturday night, oiricers for the year will be nominated. Some of the members of the South Om ilia police department have been called ns wit ne!i!i before the grand Jury. Mr. uud Mrs. IM flairs entertained the young people or the Baptist church ut their home. Twenty-sixth mid V streets, last evening. ED MORGAl. IS FOUND GUILTY t'oni leleil of .nult oil l.lltle tlni-v Murks .Ncnr Dundee I. nit S 11 111 me r. After tea than half an hour's delibera tion the Jury In the case of Kdward Morgnl found the defendant guilty of criminal as sault. The prosecuting attorney finished his argument shortly after .1 o'clock yester day afternoon. Judge linker's lnntructtons to Hie Jury were brief and by t o'clock the Jury had returned a verdict of guilty. Mary Marks, the child whom Morgal as faulted. Is the daughter of a widow who lives In Dundee. When the crime was committed last June the residents of Dun dee were greatly Incensed and hne been very active In assisting In the prosecution of Morgal. During the trial the court room has been crowded continually by friends of the Marks family. As soon as the Jury was discharged yes terday afternoon Mrs. Mnrks and her little daughter thanked the members for their verdict. A number of friends of tho Marks family nlfo met the Jurors as they passed out of I he court room and congratulated them on their tpeedy erdlct. A fhnrt time before the Jury came in a rumor reached the ears of Judge Haker that Mary Marks" brother would shoot the defendant before he left the court room In ease the Jury brought in a verdict for ac quittal. The Judge was confident, however, that the Jury would convict and took no steps to have the prisoner protected. Morgal was-murh a fleeted by the verdict. As he waa led hack In the Jail bis stepi were very unsteady nnd he stared blankly nt the lloor. During (he trial his wife and two small boys sat beside him. Ilut yester day afternoon he came In alone to hear the verdict. Under the Nebraska laws a man con- lcted of criminal af-sault cannot be sen tenced to less 1 han three years of impris onment nnd the maximum sentence Is twenty years ALIGHT FROM MOVING CARS I'lnrii Mi't'lotnl nnil Mike l.nllc Vic tim of (he St-illim-On llnlill. MIfs Clam McOloud'.' aged IS years, em ployed at Mulligan's bakery, wan seriously injured last night by falling from a street car from which she was attempting to alight near Twenty-fourth and Oracc streets. She was rendered unconscious by the fall and wns taken to a nearby resi dence. Dr. W. II. Christie wns called and had her removed to Clarkron hospital. At an early hour this morning the young woman was reported suffering from concus sion of the brain. Mike I.allc of H04 South Twelfth street got a bad cut under the left eye. a severely bruised left hand nnd other Injuries as h result of a fall from n street car about 7 o'clock laBt night. Lallc works at the smelter and wns returning homo from work when tho accident occurred. Near Tenth and Hickory streets he attempted lo alight from the moving car. He was picked up unconscious by Kil Klssi and H. Heslcka and sent to the police tatlon. His Injuries wore dressed by Police Surgeon Francis L. Horglum. Italic Is Hi years of age. He was sent to his home. kh.i. Tin: iA.Mmt!KF okiui Or Vour Mnlr Will Full Hut Till You llcciiiue Haiti. Modern science has dlteovered that dan druff is caused by a garni that digs up the scalp In scales, as It burrows down to the roots of tho hair, where It destroys the hair's vitality, causing falling hair and, ultimately, baldness, After Prof. Unna of Hamburg, Oormany, discovered the dandruff germ all efforts to find a remedy failed until tho great laboratory discovery waa made which resulted In Newbro's Hrrplcldu. It alone of all other hair preparations kills the dandruff germ. Without dandruff hair grows luxuriantly- ' Destroy the cause, you removo the effect," ICE QUESTI0NSTILL OPEN Itelull lirocrrN I unlilr to lleelili- on (lie Independent Plmit I'roposltlon, Tho Ico question was taken up again at n meeting of the Retail Orocers' assoclotlon last night. No conclusion was reached, the matter being referred hack to tho commit ten after some dtbate. The Hotall Clerks' union expressed Us thatks for the $2 prize awarded at the picnic last summer to the victors in the b-i5o ball game. Several matters of Interest to the nasocla tloi. were discussed at length nnd before adjourning tho grocers decided lo give a smoker sonic time this month, to which the clerkr. and Jobbers will be asked. "Ciirlnnil" Si ! inio iiiiiikc Awarded firs; iruc, Carls exposition. The Man Friday's Foot Prints wiik Imlli'il with iIHIi-'lit ly old Itoliln-1-011 Cniuoc tho news -tlmt wt linve it'fi'hi'il 11 new lot )f t liot new Witt-.' p.tnslou soled shoo will In- jrooil now to tin; ladk'H of Oinulia Hint have been waltlns for tli.-lr nlw In Uipm now lope st Itched special at .W.&U. We now liavo every size lu box ealf, vlii Mil, enamel anil patent lentlier. No shoe over ereuteil the popular leiimnil that tliU flio has. It's medium price and ad vanced flyle have mnde It no. Drexel Shoe Co,. .NeiT 1'nll tntnlnuup :ntt llriiily, Oiiinlin' I p-ln-iliilc shue llnniv, 1I1U FA It. AM STIIUKT. !EW books and magazines ,Cop!tir. of tie Prmal Edltiaa of ! Gtorgt Etiit. 1 ' MANY SPLEND.D JUVENILE NIBUCATIONS i j Honk of liter; Klnil nnil Vnrlctj lu Stilt Header of n IVIilr III. j terminer In Tnlr rictloii I. end. , At lft the twelfth and final volume of I the personal edition of Oeorge Kllot Is nt hand. As promised, it contains the poetry , of Oeorge Kllot, with the exception of a fo-v I very Juvenile effusions of a religious kind, ' which It would have been friendlier not to rescue from oblivion, Oeorgo Kllot seems to have made no serious attempt at poetry until the year 1S61. after the publication of "rtomola," so that her poems represent her later work. The present volume has I for a frontispiece a portrait of Robert . F.vans, Oeorge Eliot's father, Kstht r Wood has written a very Interesting introduction, telling us all that Is known regarding the history and clrcumstMnres of the composi tion nf tho poems, while .Matthew nrow tie's estimate of Oeorge Kllot as a poet Is repro duced from the Contemporary Hcvlew. The more closely one examines this splendid edition of Oeorge Kllot the more positive one will be that It represents the best that can be done and that It will remain the final edition of the great nnxellst. Double day, .'age & Co., New York. "Within the Oates" is by Kllzabeth Stuart Phelps, author of "The Gates Ajar," 'He yonil the Oates." "The dates Hctwceii." etc. Mies Phelps here adds another lo tlu book Into which she has poured so much of the forelooklng tendency of her mind. "Within the Oates" tells In dramatic form the story of a man ho died without hiv ing cared much for the things of the spirit and of what befell him after death his re bellious mood gradually yielding to soften lug spiritual Influence.", nnd the soul which In life he neglected. If not despised, slowly awaking to conscious purpose and power. The story can hnrdly fall of a wide pop ularity, on account of the Intense and per sistent Interest of men In the hereafter, also on account of the deep passion and dramatic power of the story as told by Mlfs Phelpj. Houghton. Ml ITU 11 & Co., Hus ton. Lovers of a Utopian, yet nn up-to-date, story will greet with pleasure "The Pines of I.ory," by J. A. Mitchell, the editor of Ufe. Writte.i by the author of "Amos Judd," It possesses the romantic ntmos ohcre nnd the mystery of that talc, yet Is richer In picturesque incident and in Its flow of humor. Two happier lovers than those depicted In this story could not exist. Yet both were confronted with direct and most unusual possibilities. They nre In every respect real people of today and are the kind of real people that we would like to meet. Tho plot Is unusual and the sltu ! ntlons most unconventional. Mfo Publish ing Company, New York. i Ono of the most prolific writers of the present day and one who la always amusing nnd at times most decidedly humorous Is John Kendrlck Hangs, whoso latest book, 1 "Over the Plum Pudding," Is Just nt hand. 1 It contains an Interesting group ot this 1 populnr author's latest short stories, many I of them having been written especially for the Christmas season. They nre rich in the whimsical humor, light-hearted fancy 'and exuberant spirits which have endeared Mr. Hangs to a great number of readers. Here nnd there a serious note Is struck In I these tales, which may not come amis to 'the reflective hours of the reader. Harper j & Tiros., New York. ' An American story of today that Is likely to make a strong bid for public favor Is "King Midas,' by Upton Slnclnlr. The story takes Its title from the struggle In the heart of a beautiful girl Just entering womanhood, who tries to please her frlendj nnd to gratify her own love of the beauty nnd luxury that wealth brings by giving j I her hand to n millionaire suitor when her 1 heart does not go with It. It is a wonderful study of n woman's soul. Lovers of music will be especially Interested by the skill with which music Is mado a language for the expression of emotion nnd the revela tion of character. The story ends In scenes of thrilling dramatic Intensity, culminating In tragedy; hut beyond the tragedy is seen the promise of a new hope and Joy. Funk & Wagnalls Compnny, New York. "The Fall of the Curtain," by Harold Hcgble, Is an Kngllsh story, the heroine ot which Is an aspiring governess, who makes her way by treachery and double-dealing, She sees her way to sotting a husband to catch his wife seemingly compromised, and succeeds the wife by getting an old enrl lo marry her for her Innocent ways, her sweet sincerity and her honest eyes. She Is nn Intrigante of the most subtle sort, get ting her way with people and making them think ber a saint Instead ot the desperate plotter she Is. However, she finds at the last that the love of an honest man, whom In fact ono was desperately In love with might have been hers tt she had been the Madonna hor face proclaimed her In be, Tho author has given us a most entertaining story, and has developed n character that Is rare In fiction, yet strong, and Is devel oped with great skill, Howcn-Meriill com pany, Indianapolis. "A Gentlewoman cf the Slums," by Asnh Wakeman, Is an unique book. To chooso so humble a heroine as Hetty Dobbs, serv-ant-of-all-work, requires no little courage on the part of the ntithor. Hut tho book Is a triumph of literary skill. It la full of human nature nnd puUates with lite. In combined pathos and humor the charac ter of rtetty Dobbs affects the best traits In the reader's nature with a strong and lasting appeal. "She has hidden no fault about her virtues alono Is she reticent, perhaps not knowing them She loved her children, slaved for them, went hungry that they might eat. She had boundless pity for all things f.olplers animal or human. She was a sunny optimist and her brave courage never flagged. She delighted In music. She loved dowers and they Don't pay more than ice. for a toilrt 6oap. jap Rose sells for that. Jap Rose is transparent perfumed w'th roses made of vegetable oil and glycerin. Better soap is impossible. I Jap Rose lmn wl Soap This is Kirk's latest soap. This world-famous soap maker says that no man can improve it. Yet it costs but a dime a cake. Do You Know how I'lisciiiiniii"- Ktiujisli liistoi'.v icnllv is? Tli.il KiiIhihI. ilnr iiitf thf jiiisl llioiisiintl .Yt'iirs. hits "ivi'ii tu oiii' litri'iil lire nion lici'ops nnil luTo'int's Hum sill the ivsi nl'tlic world nnd h ?.'.' What do you know of i lie pri vnlc si ml pi'i'snnnl livrsoi" ln'i'iii" n. wlio. us woll us licinn Mutely sovereigns with iiissiniis,nr lne .intl hate, were living, pnlpitntiiiu women? Do you know of tliiii Utti ami queen who slum! Imrel'oiiti d. nnd "nil naked from their waisls upward." in the roni hall of West niinsler? Or what plumber's doji licked I he Mood of a kin;? Or why Henry VII hantted his four Knttlish iniutl ill's :i traitors? op what kiuj; apologized for hiking so lonn in i'ie" Or why .Marll)orouih and his duchess were disgraced? Do yon know the story nf Thomas llcckcl and (lie ICmir's diiuyhter? Of fair Uosanioiid Clifford's bower in the labyrinth at Woodstock, ami the telltale silken thread on Henry's jiohleu spur that led to her hceoiuiii", ; n nun? Ol IMchard II ami the fatal imp-door of Vidomnr? Of the dreadful unruiiij; 'hat hunj; over the bed of Isabella of Anjiouleine? Of the .jut" 11 who was discovered in London, disguised as a cook-maid? Do you know how the mere fact that the Duellers of Marl borough putting on. by mistake, the iUt'en's gloves, changed as Voltaire says, the destinies of ICurope-: Or why l lie rea Elizabeth and her prime minister had In deal secretly with Catherine de' Medici's tailors? Or" what dial which piivcd between "Nan" Mnleyn and Kinu' Hal beneath the yew-tree in 1 '. cloistered shade of Sonewell nunnery, meant In Woolsey? Those who are interested may have specimen panes nf a orl. that will show how Kuulish history may be hnd'in tnite a ditV"r ent way from that presented by II nine, or Unpin, or .Macau'a. or (iui.ot, or Hallant. or Froijde. I'A.M I'll LKT SUNT ON IMOtjCHST. f.KOUCI': MAUUJ1-: i:ii:i Walnut Street. bloomed In her window often when the larder was empty. She was persistently Industrious. There was grfat dignity In this gentlewoman of the slums." L. C. Page Co.. Hoston. Oklahoma has at last been honored by being mnde the scene of n well written and entertaining romance by Helen Churchill Candee. It is inlled "An Oklahor.iH Ro mance" nnd Is the story of a love affair complicated by a land claim, The hero Is a gallant young physician and the heroine 's the daughter of the trickster who contests her lover's right to the claim won after n hard ride at tho time of the great run of 1889. The striking combination of civilized and primitive conditions In the recently opened torrltory Is vividly presented, and We Are Hunting for an order from you for a hunting sweater or shooting Jacket, which Is In our line nt goods that we monufneture. You can pick your colors and we will make It up for yo-.i. Come In and see our dead grass color for hunting sweaters that we make. It's the reul thing. In this cold weather you surely waut a pair of golf gloves or woolen mit tens. Our assortment Is the largest In town In this line. We always show you hotter value for your money than anywhere else. If you need yird of any description send your mail order to us. We fill them prompt ly and take the same pains to match them for you as If you would yourself. Hetter try us next time. Jos. F. Bi1z The iuoHt complete yarn mere in the west. AAnn mil. A 1 ! I a, lUJtj All Q hl 01. Moll oalpra promptly lllloil. Kimball Pinnos ! are the personification of piano excellence. They represent tho united thought and mechanical skill nf the ages, backed by amplo capital and every modern manufac turing facility. Their factory, which Is the largeit In the world, Is fitted up with Hit latest appliances and labor saving devices. Their large output (about 20,000 pianos and 18.000 organs, beldcs many pipe organs, an nuitlly) enable this eompany lo produce one of the finest Instruments In the world at a minimum cost. We have sold there celebrated Instruments right here In Oma ha for the pat,i 2 years, and wr know whereof we speak when we recommend them to our friend and patrons. The test of years Is the surest measure nf value known 10 man A. HOSPE, Mutuant Art. 1513-1515 Diutfat. M- SON-, Publishers. Philadelphia 1 the glamour of romance liMigs over the story 1 This Is Mrs. Candee' first book, but she j has served an apprenticeship to letter1 having been a writer of stoiiea and cvfayn 1 for tho magazlnen for a number of yeart, ' The Century Co., New York. The above books are f. r sale by lh ' Megcath Stationery Co., 130s Fnrnani Pi. U O O K S Rrvlrueil on tills I'utiv rem In- hint of o. Vc run nln riirulvli miy hooU piiulialiril. Barka'ow Bros,' "Book shon," lOlil fUlUHIll St. I'Iioii :vmk