TUB "OMAHA DAILY HEK: " TUESllA V. XOVEMIUMi l!4, l!0:i.
Tela., lU-m.
WIS CLOSE SATURDAYS AT P. M.
"It la always (
learm, .. evea. frees
alea, aelrtoaa safe t
iartnft,
fries,
. ore
a .
or
Arfl you interested in bu.ving new black nilkn? If you are iu
doubt as to what silk is bent, the Hafeguard is to buy from the
most reliable dealer. We guide you so you run no risk here.
$1.75 Black Peau da Soie Now $1.27 a Yard.
The all for gowns, waists and costs, b-autlful rich luster, no cracking or cutting,
ell pui-e silk our epecl ll price ll.lfl per yard.
Fine Value iti Black and Calored Velvet, $1.00 a Yard
tt la not Strange then art many women mistake these velvets fur the finer dualities.
It la not easy to tell the difference, except by reading the price ticket. Handsome
rich luster, fine close pile, all colors ami b lack fl.m per yard.
$1.00 Reliable Black Taffetas Now 75c a Yard. '
Exeellent quality, rich luster, finished alike on either aide, will wear beautlfullv,
M Inches wide our epeclal price 75o per yard.
Remnants of Colored and Black Silks.
Many handanme waist lengths, short plecea for trimming, In other words, what are
left after a buay season's selling, all at a big saving In price to you.
Thokdps
Y. M. C. A. Building, Corner
aonaJ; but It In contended that tt violates
the rule of uniformity to a-ssess lire insur
ance companies on their gr.-ss premiums
as an Item of value, and permit i lie other
companies mentioned to recape taxation on
thoir gross premiums.
Ia Distinction I nrraaouililr f
The constitution provides that It (the
legislature) shall have power to tax ped
dler, auctioneer, brokers. hawkerH. com.
mission merchant!!, Rhowmen, Jugglers, inn-
injuur ue.jiera, ion urumns, ferrte.
Insurance, teleirtaph and express Interest
or biiFlnesa, vendors of patent, in such
manner aa It shall direct by pnneral law
Uniform aa to the class upon which It oper
ates. It would seem aa to the particular
Interests and classes of business men
tinned, the power of the legislature la plen
ary, restricted only by the provision that
the taxation must be uniform as to the
class upon which It operates. In the meas
ure under consideration, the legislature at
tempted to classify Insurance companies.
It provides a class for fire Insurance com
panlea, and, in effect, lert the other Insur
ance companlea mentioned above In a clans
by themselves, not taxed except upon their
tangible property. Thla brings us to the
single queetlon, Is such a classification ar
bitrary, and unreasonable to su'-h an extent
aa to be In violation of the provisions of the
constitution? It is of common knowledge
that a wide distinction exists in fact be
tween fire and other forms of puberty In
surance. While all property Insurance Is
conducted upon plans more or less similar,
yet the element Insured against la ao rad
ically different that the legislature cannot
fairly be charged with arbitrary cliaslflca
1 ion because It puts Are Insurance In a
clans by Itself. No other element destruc
tive of property la In Its nature akin to
fire; no other element la as destructive,
and It seems to the writer very clonr that
the legislature was fully warranted In
putting fire Insurance In a class by Itself.
Again, while no testimony has been of
fered In the case, and I have no means
at hand of arriving at exact figures, yet
there can be little doubt that the amount
of Insurance written by other companies
mentioned ia Infinitesimal In volume Com
pared with insurance against loss by Are;
and while this property cannot be urged
as a reaaon why the sectlona under con
sideration should be held valid, yet It Is
proper for consideration In determining the
question whether or' not the entire act
should be held Inoperative and void.
If thla conclusion la correct, can relators
le heard to complain that the legislature
has Imposed no tax upon the premiums of
plate glass and other Insurance companies?
We Incline to the view that they cannot. If
all Ore insurance companlea In their respec
tive classes, that la. resident oc foreign, are
taxed alike, no provision of the conHtltution
has 'been violated, and Are' Insurance com-J
panics cannot be heard to complain because
the legislature In ita wisdom aaw fit to
make no provision for the taxation of the
premiums of the other lusurance companies
mentioned aa property.- Whether the other
Insurance- companies mar be taxed under
other provisions of the at, we will not un
dertake to decide. ...
If the claasltlcatlona were an made that
tangible property of some of the companlea
escaped taxttion. a dlfforent .question would
1 presented. We are of the opinion that
the faot that the statute pays that the
frroee premiums shall be onsl(lered 'aa an
tern of property doea not add to or take
from the sections referred to aa affecting
their validity.
Aatw.ra Second Objection.
The 'second ohjectlon presented by Mr.
Commissioner Duffle la that foreign tiro ln
aurance companies, and domeatlc. fire, life
and accident companlea are required to pay
taxed on their gross premiums, while non
resident life, accident and fidelity compa
nlea are required to pay a tax of 1 per cent
on their gross premiums. It will be ob
served that domestic fire, life and accident
and foreign Are Insurance companies, witn
the exception of cancel!" Hon and reinsur
ance, considered In the opinion of Mr. Com
mlastoner Duffle, and not necessary to be
considered herein, are all treated alike and
assessed in the same manner; while foreign
life, aocldent and fidelity companies are
placed In a distinct class and are assessed
2 per cent upon their grnsa pren.tuma. And
In the opinion of Mr. Commissioner Duffle
It la suggested that If premiums are prop
erty In the hands of old line life Insurance
companlea, then they are property In the
hands of old line Are Insurance companlea.
Thla doea tint necessarily follow. Much that
we have aaid regarding the first objection
discussed applies with equal force in the
proper determination of this objection and
will not be again atated. The power of the
legislature to classify insurance companlea
aa domestic and foreign and to provide dif
ferent plana of taxation upon the basis of
Intangible property, so far aa we are aware,
haa not been questioned. It would seem to
be equally clear that the legislature could
Include, foreign In the same class with do-
Ceailo Are Insurance companlea and thla
what haa been done. It haa aald that a
FEED HER RIQHT
Tke Sure Way to Rear a Healthy Girl.
, The relation of food to comfort and
health Impressed an . Iowa teacher who
aid: '.- i
''"After teaching school for several years
I became a victim of Insomnia and night
after night It .was I Or 4 o'clock In the
morning before" I would fall asleep com
pletely worn out Of course I lost strength
and brain power and became terribly nerv
ous until 1 waa oil the verge of nervous
prostration,
' "About ihat-tlme I road an article about
jtraprNuta that convinced me that my
trouble was due to Indigestion, something
I had never thought of before. 1 got two
boxes of Orape-Nuta and began to use
.hem for breakfuat and supper with good
rich cream. Well, the change waa some
thing wonderful and my health came back
In . bounds. .
"wapo-JSuts loo it tne place of non
oourlshliur food and I am now better In
health, brain power and spirits; sleep well
aod work longer and harder and never
feel nervous or worried. When I have
finished my achool session I still feel 1
have lota of reserve foroe and energy left
and when I go to bed at night I get sound
and refreshing aleep and get up early
neuypy aa c lark.
"I have had numbers of my scholars try
the food and I must tell you about one
tuK, Bhe waa a puny nervous little girl
and her mother told me ahe did not eat
enough to keep a bird alive. All ahe
wanted waa candy and other trash. When
I told her mother about Orape-Nuta food
he followed my advice and tta effect upon
thla child, shown In the awakened energy
of the body and mind waa simply won
derful. Her evbool work became entirely
satisfactorily and she gained In lod:Iy
strength, lost an her nervousness and
soon became a rosy, chubby young miss."
Name given by Potum Co., Hattle Creek.
Mich.' .
There'a a reason.
Iok la eacb package for a copy of the
famous little Uok. 'The Road lo Well-
Ilia,"
Bee. Nov, a. iwa.
This We Do
Sixteenth and Douglas
foreign Are Insurance company shall be
taxed In the same manner aa ft domestic
lire Insurance company, and certainly this
docs not violate any constitutional rule of
imnormity. f oreign lire, accident and fidel
ity Insurance companlea are placed In a
separate clasa and are required to pay a
Uix of 2 per cent upon their gross pre
miums. As haa been before remarked, the
fact that they are foreign corporations p a
sufficient Justification fur the action of the
legislature In putting them In a separate
cias, but If thla were not so. the distinc
tions actually and In fact existing are such
aa to make it highly proper to place them
In a different class. One la Insurance
against destruction of property by one of
the elements, while the other relates to In
surance of man from the contingencies of
death and accident, and for his fidelity In
certain relatione of life. These are distinc
tions actual and recognizable by all, and
all the legislature was required to do waa,
after classifying them, to make the rate
uniform as to the class and It can hardly
be urged that thla haa not been done.
Do yot Kscape Taxation.
It may be urged that foreign life, accident
and fidelity companies escape local taxa
tion. This Is not true na to tangible prop--."ty,
either real or personal. Hut In the
sections being considered the legislature. Is
dealing with an entirely different condi
tion. In contemplation f law, aa well as I
fact, the money received upon premiums
by domestic companies remains In the,
state, while the money received by foreign
companleH la collected by an agent and
passes out of the mate, and It might bo
dlflli'ult or even Impossible effectively to
make It subject to local taxation, and
have it Justly and fairly apportioned
throughout the state. And for lliee. and
perhaps other reasons, the legislature haa
seen fit to require the payment Into the
state treasury of 2 per cent upon the groas
premiums received, and it is not at all
certain that this Is Inequitable. While
domestic companlea, and foreign lire Insur
ance companies are assessed on gross pre
miums as on Items of value, the valuation
for taxing purposes Is fixed at one-fifth of
the valuation, while foreign life, accident
and fidelity companies are required to pay
a tax of 2 per cent upon their gross pre
miums received, while the latter com
panies are taxed upon a different plan,
as they legally may bei we. are not pre
pared to say that their taxes may not be
equal or in fact greater than the domestic
companies of the same class. But whether
It Is equitable or not, such classification
bv the legislature Is. not arbitrary tor un
requitable, and la therefore valid; and the
taxes being uniform aa to class. It does
not violate the constitution. I am . there
fore of the opinion that the oUJectlotm
u reed hv the relator . are without sub
stantial merit, sntf that fne 4ctlois of the
ac tnentlmned in the rommehcement of
this opinion are vplld, tbU Ihe writ
should be denied. .':.' ,Ve-.
With Duffy on .Ineorence, gectlon.
Judge Letton aaid: -While Adopting and
agreeing In all respects ' with the con
clusions which In the opinion of Commis
sioner Duffy, filed herein, aa to the validity
or Invalidity of particular sections or parts
of sections of the law under considera
tion, I cannot agree with the conclusions
reached by him that the entire act must
fall In consequence of the unconstitution
ality of sections 5$ end 61, taxing the gross
premiums of certain Insurance companies
as Items of property.
The rule la settled tn this state mat wnere
there la a conflict between an act of the
legislature and the constitution of the state,
the statute iiiuat yield to the extent of the
repugnancy, but no further. (State against
Stuht. 62, Neb. 3; Town of Kast King
ston against Towle, 48 N. H. 67; Chicago,
HUrllngton & Ouincy Railway Company
against Jones lilt 111. 3(11; McPherson against
Blacker 92 Mich., 377; Orlmes against Kddy,
l't Mo., IRS; Cooley Constitutional Limita
tion, sixth edition, page 210, 211, 23 Ameri
can and ICugllah vncy.. Pg. i.2.1). If after
striking out the unconstitutional part of
tho statute the residue Is Intelligible, com
plete and capable of execution. It will be
upheld and enforced, except of course In
cases where it is apparent that the re
jected part waa an Inducement to the adop
tion or tne remainder, in otner words
that the legislative will Is within consti
tutional limits the law uf the land, and
when expressed in accordance with estab
lished procedure must be ascertained by
the courts and made effective. iBeoit
against Flowers, 61 Neb., 823.
L'nder the constitution it la In the power
of the legislature to direct the manner In
which the value of the property and fran
chises uf each corporation shaU be deter
mined. In section 1-K of the act under
consideration general powers have been
given to the State Hoard of Kquallzatlon
to fotmulate all necessary forma to be
used In the listing, assessment and return
of property and In the levy and collection
of taxes and It is therein provided that
"It shall have general direction and con
trol of the county assessors Iu the per
formance of their duties and ahali direct
the same." Further powers have been
given to other officers for the purpose of
reaching all the property In the state. Sec
tion 117 makes It the duty of the county
clerk to assess any property which the
assessor haa failed to assess. Section 120.
fifth clause, requires the County Board of
l.quallzatlon to add to the assessment roll
any taxable property not Included therein.
assessing the same in the name of the
owner thereof as the assessor should have
done. Finally, section Xi In the proviso In
the end thereof, provides that the county
asscrsor or county clerk, may at any time
add to the tax roll any property omitted
therefrom ror the current year.
Ample Provision for Assessing.
These sectlona, including parte not aet
out, taken together, certainly make, an
ample provision for making and assessing
all property in the state. All sections per
taining to the listing and aaslng of any
particular kind of proiierty, are put In
merely to assist the assessor In arriving
at the valuation to tie Axed upon that
particular kind of .property. Such scot ions
are not grants of power, but are simply
directions to the assessors how they shall
proceed, and If they were stricken out the
assessors would ami nave anipie power to
assess property described 111 them and it
would tie Ida riutv to do ao.
While we are eatlefied that the provision
of sections ox end tol as to the tuxvilon
of gross premiums of 'he class of Insurance
companies must fall for the reason anted
In the opinion of I'omm suoner iHittle. we
seo no reason for lion. log trial na enure
act must fall. The W-utaiature haa In Ita
wisdom aeen At to tax certain classes of
insurance companies without provldl g that
their aross urcmluma shall be talk n a
an Item of property. If It has attempted
lo tax the sroas premiums of other insur
ancu !oiuiai'iee aa to violate their consti
tutional ilgnte ana in r.ioie ine ia .rig
provisions are vod. The result as to te
latter companies wl'l merely be to remo"
the adril' lonal burden placed on rhem and
to put them on an eotial footing with all
other Inaurnpce compa'la so far sa the
yslutittnii of their property la ioncern d
So far aa domestic lnsuraiice compact -a
sre coneernet. the results to the sta'e
should and i.r"bah'v mould be ths asm
whether a tax la Md upon their gross p e
m'onis or not since all ther property
wl'tln the state, of every ra'ure. is ihx-
sble. Whether the monev received for p-e
mlcma Is s i'l on hand at the lime o' n
es'ment In the fivrm of ceh or whether It
bei tieen converted Ir.to bordt. s'o ks or
o her prooert'es. Its sl'ua Is wi'liH the
slate and It cannot escape the ax gatherer,
Compare Old and fteev Usa,
As to foreign companies the case may be
different, and the assessor mav only be
able to reach money In the bands of the
agents and una'd premiums In ad' I I n f
their tanslbV laoijerty. Can It re.niH' ly
be ak.id that Hie lies' gnat Ions as prop rtles
of s'ofs premiums of Insurance comi-a.: I I
doing lire, lile, atudvui, and surety busi
age)
ness was the Inducement to th" pna
of this act?. It haa been said by this couit
that it may well be douuted wnether a
tax on premiums la a tax on property In
Its proner aense. i8laie v. l'oyntcr, W
Neb., 417.1 there Is nothing In the act
exempting the property of insurance com
panies Horn taxation. A comparison cf t, is
law with the former revenue law snowa
that one of the main purpo.es of the legis
lature in Ita enactments waa to reach prop
erty that previously never had been nis
rlosed to (he a aessiir. The evil was man.
fest and n lemedy waa urgently demanded.
The ' swee'pirtg provisions, the IniHdsltor al
nature of the questions to be propounded
by the assessor and "answered by the per
son or corpotation. the drastic pena.t.ei
prescribed for refusal to answer ami false
swearing, the extensive powers g ven ti.e
assessor, the "'county and state boards of
equalization In the manner of as esslng
tiroperty not disclosed show that the main
eglslative Intent was to reach pe sons!
property which had heretofore escaped the
tax collector.
And If while currying out the general
purpose a great body of property within
the state is reached and yet a ce.taln pirt
not heretofore as-essed has bet n omitted,
should the law fall? No tax law has ever
been devised that haa reached all taxable
property.
It Is probably true that the legislature
overlooked certain taxable property that
may be reached and that for the time be
ing certain proper -ubjecta of taxation
may not contribute to the revenue, but
omissions may be" remedied and If time
shows there nre defects and omissions in
the general scheme succeeding legislatures
may supply the needed amendment and
p rfect tho plan, may make clear that
which la obscure and add to the scheme of
r.KHessment properties of any individual
or corporation not paying his or Its Just
proportion of the public burden.
In State against Stuht, 60'Neb., 209, It
In aald In relation tn a defect In an act
of the legislature declared unconstitu
tional by the decision In that case, and
speaking of the legislature to meet two
years thereafter "to be relegated the labor
of remeflylng the defect of the law. To
do this will be of the bounden duties of
such legislature. And it will be presumed
that It will do ita duty and not that It
will omit the performance or anv of It."
Hefore the general assessment or ine
state under this law, another legislature
will meet In regular session and wl11 have
an opjiort inlty to amend Its defects.
There mav be defects In this law not
called to our attention In the short time
which counsel have had to prepare for
he nresentat on of this case and the court
has had to deliberate. We can only consider
he matter alleged In the motion of the
relator and the points raised upon the
argument and In the briefs and so far as
these go we are of the opinion that the
relator is not entitled to the writ prayed
for. , .
Insurance Sections Dad.
Judge Duffles (.pinion pm to the Insurance
sections, In which Judge Letton concurs,
reads: .
The commissioners, find that sections CI
and 68 are Iwd becnu.se they, violate the
uniformity clause of thj constitution in
that they provide for the taxation of for
eign insurance companies on the grots
re
ceipts, not excepting reinsurance, whereas
local companies are taxed on net receipts.
Hut the great objection to these sections,
aa stated by the commission, ia as to the
Cower of -the legislature to discriminate
etw?en different classes of companies
operating in this state. Sectlona .",). CD. W)
and til of the next act, the commlsf Ion says,
has exempted eight different classes or
Insurance from operation of the tax upon
gloss premiums. The classes exempted are
companlea ilolnu casualty and storm, HlcK
Indemnity, stocks and bonds,, and Indemnity
inaurunce. plate :iablllty, steuin boilers.
burglar, title and credit Insurance, auto
matic sprinkler insurance, flood and live
stock Insurance, t'f t.ils discrimination the
cpmmlsson sayar "There seems to be noth
ing In their manner cf doing business which
tenders then tangible property in a greater
amount or more reudily accessible to the
assessor than those of life, lire, accident
or surety company, and yet they are fa
vored to the extent of an exemption of 1
per cent of their grosa earnings. We have
been unable to discover that the character
of the business transacted by -these nm
naniea or the method of Its transaction
either requires or entitles them to l.e placed
In a different clasa from other Insurance
companies In regard to the taxation of their
property. And runner, the commission
saya that the court has taken a radical
stand upon the light of a legislature to ar
bitrarily and .wltriout any possible reason
create a crass to ne artectea ny legislation
where, the result would he an Infringement
upon the constitutional provision against
special laws or erase leghalation.
Distinct lonaM.Musv Have Iteaavn.
If eight classes of t-onipanies, all formed
for the transaction of insurance business,
re exempt from species of tax. imposed
upon .other companies doing a- similar
business certainly some good reason should
he shown for the discrimination and unlexs
the. business trsnsacted by the companies
taxed and those not taxed are so dissimilar
as to Justify their separation Into different
rlaeses under the rule now nrmiy estab
lished rn this state then the constirutlomil
provision that such companies shall be
axed in sucn manner as ine legmiaiuro
shall direct by "general law uniform 'RS
to class, Is violated. It is- probably . true
that insurance corporations as a class may
be distinguished from other corpora Hons
and taxed In a special manner. It Is fur
ther true that distinctions may be mado
between Insurance corporations and In re
gard to the manner In which they may be
separately taxed, but It cannot be true
that these distinctions may be made arbi
trarily by the legislature or without sume
reasonable basis fur tne classification to
rest upon.
Whv should a fire Insurance company be
required to pay a tax upon Its gross receipts
as an item or property oi mat vaiue una
In addition be required to pay a tax upon
Its tangible properly while a tumpany
iiieh insures i he same property, against
storms or insures animals or plate glas.,
or crops or steam boilers should be exempt
from tax upon Its premiums? Our former
decisions are all- against such classlAcatluii
and discrimination.
We conclude that the legislature dis
criminated against those companies which
are lequlred to pay a property tax on their
premiums and that the imposition of auch
a tax must be held to be In contravention
of our fundamental law.
Another feature of the provisions of the
taxation of insurance companies which is
regarded as a serious objection to the con
stitutionality of the measure Is the fact
that nre insurance companies uoina uusi
ness on the old line plan are subjected to
ihu o.r cent gross uremium tax, while
old line life companlea are exempted from
It If they are taxaoie propuny in ine
hands of one company, premiuma, the com
missioners assert, must ls taxable property '
In the hands of the other companies. Sec
tion (S, to Whlcll tne onjecnon is raii.ru,
provides solely for the groas tax . on Are
companies. ,
Effect of Attempted Hxempt lou.
The commission, after speaking of the
difficulty of enacting new revenue legisla
tion, saya that It is not surprising that in
the law under consideration may be found
some matters to which objection, may be
made.
Taking up the argument, that the act
violates the uniformity clause of the state
constitution, the commission goes on to
give that section aa Interpreted by counsel
for relators full authority as a statement
of the law and says that any attempt to
exempt'property would Invalidate the act.
The commission says It Is u general rule
of law that a general revenue meaeure
should never be declared Inoperative In all
Us parte because a particular part relating
to a distinct subject may be invalid. A
different rule might be disastrous to the
financial operations of the government and
produce the utmost confusion In the busi
ness of the entire country. In regard to
the objection ralaed to the taxation of
gross mercantile credits, one of the greitest
sticking points in the measure, the eom
mUslon says:
Means et Credit.
We fairly think, however, that the word
credit aa used In this act may be aaid to
mean net credit. In section 6a of the net
the legislature speaks of the grosa recelpia
of Insurance companies and In aecilon 77
of the gross receipts of express, telegraph
and telephone companies, and there are
other Indications that the lenMature used
the word gross when intending to use the
whole of any particular Item and it la fair
.o rresume when in sneaking of credits,
eieclally with the practice heretofore In
vogue in this slate or taxing oniy rei
credits, that the word gross credits would
have been used bad It been intended by
the legislature to require the tax payer to
pay on ail or nis creuiis wiwioui ueuuciina
therefrom his bonaAde Indebtedness, bui
even In the absence of the language used
tuthorlty Is not wanting in support of the
view that the legislature In providing for
the taxation of credits meant net credits.
The constitution of Indiana authorises
the lawmaklna rower to movlde bv Is
for a uniform and siual rate of assessment
and taxation, snd that It "shall prescribe
such regulations as sliill secure s jusi
valuation of all property, both real and
trrsonal. excepting such only for munid
p:tl, educational and like puipoaes as may
lie specially exempted by law. lie legi.
Uiure of that slate in providing for the
taxation of credits provided as did our
f.jiurtir law that the taxpayer might d
duct from Ids gross credits sit honaAde
indebtedness due from him to otner parties.
Accepts Indiana . Decision.
The commission discusses the case of
Florer sgalnst Sheridan. M N. E. ft., 8, In
which the polnl wss squght to be made that
the act was unconstitutional because It ex
cepted gross credits from taxation. In that
decision the supreme court of Indiana held,
"Credlta are by the constitution property,
and as auch are to be taxed. Their Just
value Is to be ascertained by subtracting
bona Ade Indebtedness from the gross
amount of the notes, accounts and other
choses In actien, and the balance Is to be
returned as belonging to the Individual.
Surely the difference thus found Is the pre.
else amount and just value of the credits of
the party In the legal and the proper sense
of the term." ' ,
The commission also adopts the language
of this court In which It ssys "auch taxa
tion of gross credits would be taxation upon
a Action," Increasing tho apparent valua
tion by a duplication of values and holding
that the Indiana constitution reqtilrea that
property wealth and substantial values
shall be taxed, but not Imaginary valuea.
The commission saya In regard to the sec
tion providing for the taxation of credita:
"We are entirely satisfied with thla exposi
tion of the meaning of the word credits, as
found In the act under onslderatlon and
cannot bring ourselves to believe that It
waa the intention of the legislature to tax
what Is aptly tnd properly denominated as
a Action by the Indiana court."
Champions Bank Taxation Method.
The commission staunchly k defends the
mode provided In section BO of the new act
for the taxation of state banks. This sec
tion of the act provides that the president,
cashier or other accounting officer of every
bank or banking association, loan and trust
or Investment company shall, on the first
day of April etlch yeaf, make out a atate-
ment under oath showing the number of
sharea comprising the actual capital stock
of such bank or company, the name and
residence of each stockholder, the number
of shares owned by each and the value of
said shares on the first day of April, and
that the value of real estate or other tangi
ble property assessed -separately shall be
deducted from the valuation of the capital
stock of the bank. The asaeasor Is bound
to determine the true value of each share
of stock after, examining such statement
and the last report of the corporation to the
atate banking board. The commission holds
that this contemplates an assessment, not
an assessment of the capital atock, but
upon the value of the shares held by the
stockholders and against the stockholders.
This, they say, Is the method adopted for
the taxation of national banks.
It surely cannot be made an objection to
this act that other banks and banking us
so"iatlons are taxed tn the aame manner
and method provided for the taxation of
national banks. Neither Is it an objection
that Iho bank Is required to pay the tfcX
due from Its shareholders.
.Instilled by Its Convenience,
- This la justified on the ground that it is
done for convenience lh collecting and levy
ing such taxes, just as the agent or a
nonresident mny- be made personally liable
by being garnlsheed. The commission rft'
fere further, in support of Its contention.
to the 'decision of the supreme court of
the United 8tates In the' case of the First
National Bank agulnst the Commonwealth
of -Kentucky, 9-Wallace 353, In which Jus
tice Miller, said i , u , . . --
H in the only mode which certainly and
without loss secpres the payment of a tax
on all the thare1 fesldent or nonresident,
and as we have already stated. - It- )s the
mode which experience lias justified In New
England states as the most convenient and
proper-hvretau rV io the numerous wealthy
corporatlija..ot iUaee,tate.
The. -ether oiattoini, ' talsed by the re
.tor, are bBHsheci .nsldo with yie state
ment': . "Kxvep iti he mattera pointed out
Jn the methoit of 'ssslng, and taxing In
surance companies we believe the law to
be not only' falf' the taxpayers, but one
admirably adapted.' to the equitable dis
tribution' of, the burden of taxation among
the property owners of. the elate, and If
It could be sustained upon, any reasonable
thory, iha it shpijjd be. enforced,"
Must Bland or, Kali na a Whole.
. The tbeoiy that Bome-of the bad sections
mJsht be -left out and the bill thereby
saved Is not tenable. Judge Duffle says:
It seems to have been assumed by coun
sel that If any part of this act was found
to be uncoriHtltutivmul that it might ba
ornltred from the act and the old law
heretofore In force resorted (to to supply
any omission In the assessment and taxa
tion of property covered by the invallj
portions of , thla act. The rule, we thnk,
la well established that .where a single
aection of a statute is amended and the
amended statute contains a clause repeal
ing the statute amended. In auch case If
tho amended statute la found to be void
for any reason the repealing clause at
tached to it fall with" it and thia has the
enect to reinstate" the old law. If this act
Is found .to ba liivaHd in all Its parts, then,
of course,, the repealing clause would tail
with the act and the old law would still
be operative, never having been repealed.
Where, however, aa In thia case, but a few
sections of an act containing 243 sections
are found to be unconstitutional can it be
;ald that tho repealing clause attached to
the act falls only protanto with the act
Itself, we do not think that auch rule can
obtain, but that the repealing clause oper
ates to repeal the old law as a whole and
not only to the extent that the new act
Is hold valid. In Nesheler against the
State, 11 Indiana 482, it is said that the
legislature passed an entire itatutu on in
supposition, of course, that it Is all valid
and to take effect. The court And some
of ita essential elements In confiict with
the constitution. Strln it of those .Lm.i.
and leave the remaining portions mutilated
ana tr&nsrorm it into a different 'hlnar
from what It was when It left ti.e hun.i.
of the legislature. The statute thus emas
culated la not the creature of the legisla
ture and it would be an act of legislation
on the. part of the court to put It in force
In Substantiation.
Another consideration also obtained. In
this slate the rule has long obtained that
where a portion of an act Is found to ba
Invalid, If auch portion la of auch Impor
tance' aa to lead to the reasonable bullet
that It aaa an Inducement to the passage
This is the season of the
year when Scott's Emulsion
does some of its best work.
Fortifying the system against
the ravages of winter is one
of the most effective uses of
Scott's Emulsion; it builds
up the strength of the whole
body . and : puts one in a
healthy, ' vigorous condition.
Weak" lungs, throat troubles
or bronchial affections get
more positive help and relief
from Scott's .Emulsion than
from any other source.
Cod liver oil itself is very
scarce just now ; cheap adul-.
tcrations and mixtures of
inferior oils are offered every
where. This is why Scott's Emul
sion should be insisted upon.
It never varies from the high
quality and absolute purity
that has made it the standard
for thirty years.
We'll lead yoa a sample Ire, apos reqiaeM.
ftCOTT a BOWK K, t "tarl Hew Veah.
of the act. then the whole act must fall.
The rule, put In the language of Chief Jus
tice Shaw In Warren against Mayor, to
Gray 84. Is this:
If the Parts of the act are so mutually
connected with and deindent on each
other as conditions, considerations or com
pensations for each other aa to warrant a
lellef that the legislature Intended them
aa a whole, and that If all could not be
carried Into effect, the legislature would
not pass the residue Independently, and
aome parte are unconstitutional, all the pro
visions wnicn are thus dependent, conoi
llonal and connected must fall with them.
A statement has been furnished tie showing
that the total receipts from the Insurance
companies of nil kinds transacting busi
ness in this state for the year isarj amounts
to t7,lL1S,(i. it Is evident that the legisla
ture Intended that a part, at least, of
these receipts should be assessed and taxel
ss sn Item of property. What amount of
these gross receipts have been ceded by
the Insurance companies on account of re
Insurance and of cancelled policies we are
not accurately advised. But If the four
sections relating to Insurance companies,
or If sectlona 5s to ill are eliminated from
the act, a considerable Item passed ns
property and Intended to be taxed as prop
erty by the legislature wholly escapes tax
ation. In this view of the case we find no
other coure open to us than to recom-nenJ
that the act be held unconstitutional as a
whole, and that the writ prayed for by the
relators be awarded. ,
City . Attorney Talks.
' Concerning the revenue law opinion, City
Attorney Wright snld:
"I have not heard of the decision by the
commission In regard to the validity of
the revenue law. If the whole law shall be
declared unconstitutional the city will be
In shape to complete ita assessment in ao
cordance with the provisions -cf the old
law. The tax commissioner has already
got the records in shape so that the as
sessment can be made In accordance with
either the old law or the new law. Var.oue
Items will have to be readjusted If the en
tire law la declared unconstitutional, but
that can be done by the Board of Review
and the Equalization board so us not to
affect the validity of the tax. My own
view of the matter Is that If any material
portion of this law is to be held unconsti
tutional the city will be better off in Ita
finances to have the entire law held un
constitutional. I cannot for my own part
see how a court, when any material pro
vision of the law looking to the raising of
revenue is declared unconstitutional, can
sustain the balance of the law, since any
material portion which pertalna to the rais
ing of revenues must be one of the Induce
ments to the passage of the law. If por
tions of the law in reference to the en
forcement of the tsx lien or the penalties
to be Inflicted for failure to report property
are unconstitutional. It might well be that
that would not act aa an Inducement to
the passage of the entire act. But It eeema
to mo If any portion of that law which has
direct reference to the raising of revenue
or the amount to be paid on c ertain classes
of property la volJ, that tt must have been
one of the Inducements lo the passage of
the entire act, alnce the Inducement to
thia act is the purpose of rai.-lng revenue,
HOSPITAL APPEALS FOR AID
Hanaarer nf linmannel Reminds
Givers of eets nf the
Institution.
OMAHA. Nov. tl.-To the Editor of The
Bee; Before Thanksgiving last year 1
made an appeal for help to Install an ele
vator at the Inimanuel hospital and a few
day afterward I received, among aome
smaller donations, a letter with 11,000 In
bills from an unknown benefactor. The
great kindness of that generous big hearted
giver not only helped ua to fully pay for
the elevator, but also cheered our hearts
greatly.
As we t present need much more help,
I beg again through the courtesy of The
Bee to lay our .needs before the generous
people of Omaha and vicinity. '
Tbe?1-Coleny of Mfrm" at -ear 'Institution
la alowly but steadily Increasing. We have
already five different buildings at the Im
tnanuel Deaconess Institute, namely the
hospital sisters' home, parsonage, orphan,
age and cottage for Incurables. The hos
pital haa hitherto been heated by a boiler
located under the same building, but the
Other bouses could not be heated from this
boiler. We have therefore this summer,
for the sake of economy, built a separate
boiler house with a. 100-foot smokestack
and a heating plant, from which not only
all present buildings of the Institution
are heated, but also all future additions
can be heated. This great work, which haa
juat been completed, la aald to be the
moat aclentlflo and perfect heating plant
In Omaba. The whole plant costs nearly
110,000, but aa yet we need about S5.0O0 more
to pay for It. If aome good people, like
the generous giver of last year, would send
me that amount at thla Thanksgiving, we
would be exceedingly thankful.
J Finally, pleaae allow rne to say a few
woras about donations to cnanty in gen
oral. In Europe, and particularly In Eng
land and Germany, well established char
itable institutions after they have proved
themselves to be perfectly worthy, seldom
need to beg for money. They usually have
many free beds endowed and when they
need more money, they only mention It In
the papers and soon get all they need. To
aome extent It haa for aome time been the
aame way In the eaat In portions of thla
great and beloved country of ours. Well-to-do
people often leave great auma to wor
thy charities In their laat will and testa
ment. Why should It not soon commence
to be the same In Omaha T
The Immanuel hospital has as yet not
one free bed endowed, but nevertheless, as
soon as the mortgage on the building waa
paid aome years ago, I ordered the slater
In charge to never refuse a patient If there
wag an empty bed at the time. As our work
haa been going on for aome time on thla
principle without reference to creed, color
or nationality, we have alwaya quite a
large percentage of patients, who are not
able to pay. Would siot aome one at thla
Thanksgiving kindly endow a free bed at
our Institution?
Five thousand dollars endows a free bed
permanently In the hospital, 13,000 In the
cottage tor Incurables and 12,000 for a poor
child in the orphanage. Anyone who en
dowa a free bed can name It after aome
loved one departed or as he wish.
As we most of the tln.e for years have
been overcrowded and unable to receive
many who have appllel for admission,
we have deoldad to soon build an addition
to oar hospital. Wa need about IIO.OUO for
that purpose and muat have It aoon, but
from where shall we get It? I will be ex
ceedingly thankful for every answer to this
appeal and alao for anyone desiring further
Information who will aend me hla address.
that I might call on him in order to give
It Ood will bloaa all cheerful givers. Re
spectfully, i B. M. roOEfrnOM, Manager.
HYMENEAL
Hello wa-Wood.
TAU1.E ROCK, Neb,, Nov. 23 (Ppeclal.)
At the Pret-byterlan parsonage. In Tible
Rock, Rev. W. II. Parker married Miss
111 Ian Wool, daughter of Mr. and Mrs.
Edgtr Wood. Ihtnn three miles southwest
of town, to Mr. Charles Bellows of Pawnee
City. The wedd ng tame as a great sur
prise to the relatives and friends of the
young coui le.
afwaeral of Dr. Marray.
IjtREii v, ,c.t Nov. 23. The body of Dr.
H. D. Murray, yellow fever expert and
dean of the Marine Hospital service, who
died here yesterday from Injuries received
In a runaway accident, were shipped today
to Hluffton. ., f.r interment. A repre--nttlv
of the Marine Hospital service
accompanied the body.
To Car a t od la Oa Day
Take laxative B.-omo Quinine Tablets. AH
druggists refund the money If It falls to
cure. E. W. Grove's signature Is on each
box. 24c
WILL BUILD NEW CATHEDRAL
Bishop 6cannll Announce Proprc:i for
Eii Cher abed Plan.
MONEY NEEDED IS COMING IN RAPIDLY
Over One-Third the Coat of Structure
Has Been Secured nnri Outline
Plans for the Holldlna
Are Made.
Bishop 8cannell has announced thai ar
rangements have been made whereby It
Is hoped the new cathedral for the diocese
of Omaha will be built next year. In n
general way, -plans for the church, which
will be- at Fortieth and Hurt striets, have
been decided upon, and the tstimaled cost
Is $i3o.tt. The architect Is Thomas 11.
Kimball and the style of the edlllce Span
ish renaissance, with buff stono for a ma
terial. A new type of architecture will be repre
sented in Omaha by the new cathedral.
In many outlines It will resemble the old
mission churches In Mexico and the south
west and those erected on tne Spanish
peninsula four or Ave centuries ago.
The cathedral building board, consisting
of Bishop BoatmcH, president; John A.
Crelghton. vice president; T. J. Malioncy,
treasurer; Frank J. Diirklcy, C. J. Smyth,
T. C. Byrne. Frank Murphy, Fred A. Nash
and Father Colanerl, met Saturday In
Count Crelghton's office to discuss flounces,
plana for the cathedral and to lay out a
decisive plan of action.
It was found that about H.U has been
subscribed towards the cathedral within a
few months, the pledges being obtained
through little effort. This showing Is re
garded as most encouraging and pointing
towards an early consummation of the ob
jects of the board.
What the lllshop Kays.
"We decided that the building should cost
about JIK.OOO," said Bishop ScanneX "1
hope to start laying the foundation In the
spring, the time of beginning actual work
being regulated by the speed with which
subscriptions are paid In. .So fur the finan
cial prospect has been bright.
"The atyle of the cathedral will be what
la known as Spanish renaissance, it being
In vogue In Mexico and Spain. The facudes
are massive, the ornamentation being fo
cussed rath.er than spread out over the sur
face. The unbroken wall spaces form
backgrounds for adornment und show forth
the beauty of the material, which will be
rough stone, probably buff In color.
"We have Iwa-other reasons for choosing
this kind of u building as opposed to the
Gothic. It Is possible to produce as line
or Aner effect with less money and the style
Is better adapted to our climate, as the
Interior Is heated much easier. A UUhlc
cathedral that would be proportionately aa
Ane would coFt nearly tl.ono.ono. The style
we have adopted Is becoming more popul.tr j
In the northern lands and Is very practical.
"The roof will be vaulted, and ovir nil I
the cathedral will be 232 feet long and 135
feet wide. Inside, the main auditorium will
be 70 feet high, 144 feet long and 48 feet
wide, not including two ilde aisles, each
25 feet wide., the sanctuary, wh'ch con
talna 1,728 square feet, and the organ loft.
Aside from these, the main church will
include a chapel off the sanctuary that will
seat 100 persons, a baptistry and the nar
thex or vestibule. . The cathedral w.ll face
the west.
.."You understand that we have only a
general Idea of- what we pntoe to do,
ao further, details cannot be given at thla.
time. Architect Kimball .was Intrusted to
proceed with the plana and we intend to
lose r.o time. in having the ediflci erected. "
A Barn Never Burns
After Porter'a Antlaeptlc Healing Oil la ap
plied. Itellevea pain instantly and heals at
the aame time. For man or beast. Price, 2Jc.
Kilac atlonal .Votes.
. The Vnlverslty of .Wisconsin will cele
brate' next June the fiftieth anniversary of
its Arst commencement, during which time
the newly elected president, Charles it.
Van Hlse, will be Inaugurated.
A mammoth school house is to be built
In the crowded Kast Side at Kssex, Hester
and Norfolks streets, New York. It will
contain the amazing number, of 124 class
r'.oma and nearly 4.o00 little men and Utile
women will pass within Its doors. Kleva
tors will carry the children to the upper
stories of the half doseu floors.
Prof. Moses Allen Starr of the medical
department of Columbia university has
been elected a corresponding member of the
Neurological society nf the foiled King
dom, London. In recognition of his contribu
tions to the advanced study of nervous
Elseases. Dr. S. Weir Mitchell of Phliadel
hla ia the only other -American who has
een honored by election to this society.
Bryn Mawr this year has an entering
class of Vil, of whom UN passed the regular
matriculating examinations. The freshman
class represents twenty-one states and the
District of Columbia. Pennsylvania sends
the most, forty-five, and New York is sec
ond with twenty-Ave. Two-thirds of the
class came from private schools, the others
from public schools. I.at year the total
registration was 447. This year the regla
tratlon la attll Incomplete, but It will show
There Is one feature In the work of tho
Carnegie Institution which la of widespread
Importance, and that la the selection of
twenty-Ave "research assistants." to each
of whom is given a sum of I.J0 or 11.2 4).
These "research assistants" are .for the
most part young peraons who have already
been well trained, and are prepare. I to
prosecute detlnlto linos of Investigation un
der the guidance of older, highly qualified
leaders. These men sre not allowed to he
"assistants" in the ordinary use of that
word, nor to engage In Instruction.
Klrty years ago the total disbursements
of Michigan for the State university were
lll.2W.41. There were seven professors,
each of whom received $l,tHJ, and ulghty
four students. Last year tho disbursements
amounted to l5tis.Mc3.54, and the receipts
were .', 4Ui. 15. This year there are 2i2
members of the faculty, and the student
body numbers more than 4,iXi. The total
number of children In primary and gram
mar rural schools was llh.aij. Last year
the number was 7?.S. 1 S4. There are It. 104
achool houses and 1K.2C2 teachers. The total
amount expended on education last year
was S10.2t,827.7e.
The minister of public instruction In
France has taken the lead of all the world
in measures for the prevention of con
sumption In the schools. A new law re
quires that an examination of every pupil
shall be made once In three months, and
the height, the weight, the chest measure
and the general physical condition of every
ono shall be entered on the pupil's report.
SMlMaMlUSkAMM
Rain or Snou
proof leather
Vs
IS
Ide&i
Leather
The new leather which
if always bright, glossy,
strong and soft, and can't
gtt hard. - Rai.a or snow
don't affect it. When you
bay shoes look for this label.
Wolff Process Leather Ci.
Philesslakls.
g
v r
LEATHER
The school r .onis receive the same preven
tive attention. Carpets are prohibited; enr
tslns must be of cloth that may be fre
quently washed; no dry sweeping Is al
lowed and dust must be removed b wet
cloths; all school furniture must be often
scoured; books are regularly disinfected
and no book that haa been used by a con
sumptive child may bo used by another
person.
IMso s Cure--40 years on the market, and
s:lll the best for Coughs' and Colds.
I Mk? WhilfaLrpr a nrnmiticnr
Miss Whittaker, a prominent
club woman of Savannah, (la.,
fells how she was entirely cured
of ovarian troubles by the use
of Lydia E. Pinkham's Vegetable
Compound.
Dear Mrs. Piskh vm : I heartily
recouimcnii Jhyriia E. Pinkham's
Vegetable Compound as n I'terino
Tonic and I.cfulator. I Buffered for
four year with lrvepulariticn and
Uterine troubles. 'o one but those
who have experienced this dreadful
frony can form any idea of tho physi
cal and mental misery those endure
who are thus afflicted. Your Veire
table Comf. und cured me within
three months. I was fully restored to
health and strength, aod now my
periods are regular and" painless.
What a blessing- it is to be able to
obtain such a remedy when rvo many
doctors fail to help you. Lydia Km
l'Inkham's Vegetable Compound
is better than any doctor or medicine
I ever had. Very truly yours, Miss
East Whittaker, 604 39th St., W.
Savannah, Ga." tsooo forfeit tfr-iginaitt
aftttw after proolnp tnm.nnttt cannot b. protucti.
The testimonials which we
are constantly publishta from
frratef ul women pro v e beyond a
loult the power of Lydia E.
1'inkham's Vegetable Compound
to conquer female diseases
A gkin of beauty ia a joy forever.
DR.T. FELIX GOURAUD'S ORIENTAL
CREAM. OR MAGICAL BtAUTIFiER
S"2- Ramovss Tan, Flmplta,
Kaah sua Bkln Pia-
npasaaa, ana avary
I blamlih on SmuIv.
.- : . -.-' u., -MIUII
Af It .haa atood tha teat
or Kriy-sva raara.
and la ao harmlcaa
a taata It n Is
aura II la proparlr
mad. Axcapt ss
countarftH ot simi
lar nam. Dr. 1
A. Barrs said te a
adj ot tl haut-
ton (a atlnt):
Aa you laaiaa
will naa than, I
r.-ommeiid "GoUKAUDl CREAM aa tn laaat
harmful of all th akin praparatlona." For sal hr
all druggists and faocr (soda daalers la to fjstti
4a.taa.aad gucop. ,.),, .- . . i' c. . !....
PERD. T. BOPKIKS, Prep's.. -
Onst Jonas SU. M. T.
Cheap
Excursions
ILLINOIS CENTRAL
RAILROAD
CHB,AccAKao.A.ND $14.75
November 28tii, LM.th und Both.
NEWORLEANS AND '05
. November 24th only.
Winter tourist tickets to Florida
points sud New Orleans now on
Mile daily, good for return nntil
Juno 1. l'.XH. " .
(all .tt flty Ticket Office.' U02
1 hfiiHin St.. or write.
W. It. BRILL, Dlst. Pass. Agt
OMAHA, NEB
CHAMBER'S OPENING ASSEMBLY
....December 2nd....
COriPLinENTARY.
Those dancing are rqueated tn api-ear iu
evening dress.
Others take feata in balcony.
Apply (or Admission Card
2424 harnam 5trect
B -
AMI'S EM Eli Ts.
nrtVn'O Woodward V nurgess,
tS J T U 3 Managers.
TOMOHT WEDXESIH V liIT
ROBERT
IN ' '
"SOLDIERS OF
FORTUNE"
EDESOM
Prices, 26c. 50c, 76c. 11.90, $1.W.
e"
TtiftnLfiaal vtna Matlnre ftnA MM
"IN OLD KENTUCKY"
Prices Matinee. Inc. 50c. 75c; Night, 26o,
50c, 7fio. SI.WI.
Tfn.KFIIOSB 1&31.
Ever) Maht, Matlaees Thursday.
Hatorday and fundaa, .
MOOKH VAt DEVII-l-r!.'
Housby'a Electrical flpeotacle. ;.i
Paris." The Three Crane Bros., Mafart.'s
txigs and Monkeys, .4clntyre and Prim
rose, Geo. Austin, dunlin s-nd Peters,
I.orado and Ml.ike and The Kincdrome.
raici;s inc. .c, toe.
ECRUGiS
TONIGHT AT S;IS-
on MAT.
ED , KM MKT
Thsnksglvlng Matins
"ZAZA."
-Kugenle nislr in
REIORII.
HOT SPRINGS. ARKANSAS.
.. ...
tPaitli. R-ral'.on n) Fleaaurc 0l t.wliia
THE PARK HOTiL, High Cl
- American and turopesn r.an.
Finest t'afea and drill Hooins west of N. Y.
Warble Hath House. Complete (iyrroiasluii l
Open !-. 1st lo May 1Mb.
J H HAY KH lessee and Mmiag. I.
J. C- W A I-hi. It. AasocUve Manner.
r v-- i
HJticy m a
II'. K iT
1
i 1
;1i