Harrison press-journal. (Harrison, Nebraska) 1899-1905, December 28, 1899, Image 4

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    is u;:co:i$TiTUTio;iAi
Fsaturs of Tax on Foreign and
Domestic Companies Is th
Lincoln. Neb. (Special.) By a Sect
alAti rtt th aiir m eiirt tha w
liatiwnA laur nAUMl at tttA laat la.
Ulature haa been, declared unconstl-
tntinnA) Thft Rartlv pal frnm tha
district court waa reversed and a new
trial or the bondsmen craerea.
f-K WMVr law waw nacted t rt rr.
at a new Insurance department and
divert the supervision of the insurance
business of the state from me auaiurr
to the new department, at tne neaa
wrtitfH. t Ha. rnvrnnr was lilarwl
Hie court concluded the law waa un
constitutional because of its tax fea
ture. According: to its provision do
mestio insurance companies were taxed
a&n ' - horlur an1 nfpalULrv DADera.
paying- an additional $20 for the filing
ef each annual statement. Every com
pany from states other than Nebraska
was compelled to pay Iiw tor cnaner
and necessary papers and an additional
t7s tnv &ath amendment and S50
V. W " ' " - -. --
for each annual statement. It also pro-
..... ... . m -
vioea mac tnese lazes otiu ic:b snyum
be in full of all fees ana taxes except
taxes on reai estate.
The board upheld the constitutional
ity of the founding of the new depart
nun) rhifh la a noint raised in con
nection with every new board created
by the legislature, ine judges were
unanimous in their decision.
VSipthi nn this um notnt of eoriStl
tutlonallty of these boards, the court
rendered a direct decision in the case
tkA Pflxiflu Fynrnfl comnaxiv aa-ainst
Cornell. The opinion was written by
Judge Harrison, and the case was ai
flrmed. There was an attempt made
H v th aecretariea of the state board of
tranimortatlon to rerulate the rates
charred by the express company.
tv jt-t.itt irnrt r.f X .u npy M r coun
ty first granted an injunction, but later
.... n . 1 1 J t-.
dissolved ic f rom mw un-mw
company appealed, relying- chiefly on
the contention that the law creating
the board was unconstitutional Their
claim was held not well founded and
the decision dissolving- the injunction
was affirmed.
The opinion was written by Judge
Norval and this is the syllabus:
First The Judiciary may not declare
an act of the legislature unconstitu
tional unless it is clear that it contra
venes some provision of the fundamen
tal law.
Second By section 1. article 9, of this
constitution, the public revenues are
required to be imposed by the levying
of a tax by valuation "so that every
person or corporation shall pay a tax
In proportion to the value of his or her
property and franchises."
Third The rule of unlnformity pre
scribed by section 1. article 9, of the
constitution, inhibits the legislature
from discrimination between taxpayers
In any manner whatever.
Fourth Under section 4. article 9, of
the constitution, the legislature is pow
erless to pass a law releasing or dis
charging any Individual or corporation
or property from the payment of any
portion of the taxes to be levied for
Siate or municipal purposes.
Fifth Sections 36 and 37, chapter 47,
laws of 1899, insofar as they attempt
to exempt the property of insurance
companies from taxation or release or
-commute the taxes of such companies,
re inimical to sections 1 and . ar
ticle 9 of the constitution, and void.
Sixth When the invalid part of an
act influenced or Induced the pafaf
of the residue, the entire act will be
-declared void.
Seventh The unconstitutional provi
sions of sections 38 and 37. chapter 47,
Jaws of 1899, induced the passage of the
remainder of the said chapter, and in
validated the entire act.
Judge Norval, In writing the opinion
sn the insurance commission case,
closes as follows:
"If the motive Inducement which
prompted the enactment of said chap
ter 47 was merely a desire to transfer
the insurance department of the state
Irom the auditor to the governor as
suggested by counsel for respondent, it
Is very evident that the act would most
likely have been differently framed,
and the provisions of said sections 3
and 37 so far as they attempt to ex
empt Insurance companies from taxa
tion, would have been omitted there
from. While during the investigation
of the subject it has been our desire to
sustain the law, we have been irresist
ibly forced to the conclusion that the
entire act must fall by reason of the
unconstitutional provisions therein con
tained, which have already been point
ed out."
Among the important cases a on
reversing the judgment of the district
court of Douglas county holding tne
Hartley bondsmen liable on the treas
urer's defalcation and remanding It for
further trial. It was held that the only
duty the governor had was to approve
the bond, and In effect that he had no
right to send it back and demand other
sureties. . , . .
It was held, however, that the fact
that the sureties signed a statement
oermltting the adding of other names
on bond and allowed Hartley to
keep the bond and afterwards delivered
It, binds them.
The opinion In the Hartley bond case
was written by Judge Sullivan, con
curred in by Chief Justice Harrison,
and dissented from In a four-page opin
ion by Judge Norval.
The syllabus of the decision in the
case of the Bartley bondsmen is In
part as follows: , ,
'In reviewing a Judgment rendered on
, . t -. rY.aAnr to a Der-
a nrnici urcu " " . -
emptory Instruction, It is the duty of I
the reviewing uuun i ..
Ence of every material fact wBTch
the evidence or me coniii"a
jaifabllshes or tends to prove.
"An official bond Is without validity
mill 11 amm -
emor baa no authority, uMift of
the state, to accept the official bond or
. . -i. nir.ri and by such
acceptance make them binding obliga-
tlon". .... , .rnnr with re
"TM QUIT Ul ' -
w wnial bonds of state and
7Z,rtr officers is merely to approve
a.am-. aSJl kAtla itf Utaat And dl
trlct officer. (cept that oreury
of state) no not okkw - -
tlens until they have been filed In
"Ssctloa t, chapter 10. compiled
.w of IN, contemplates that an
'T.-V . " m I., .nrnvi hrV the
o.hairiTurned to the
VSSm Stlag ItbbTjWm
. JSmnfm aot delWer-d uotll
!L!?-'i.ikitf at the maJMr. and is
approval of an official bond by
the governor does not make tu accept
anco, nor make It a valid contract.
"Pesseasion of an official bond by tht
principal on a day subsequent to that
fixed by the statute for its delivery
carries with It. prima facie, the right
to have it approved and delivered.
"Sureties on an official bond have the
right, at any time, before the obliga
tion Is delivered, to revoke their prin
cipal's authority to bond them; but un
til such revocation the right of the
principal to deliver the Instrument is
presumed to continue.
"And until the sureties have signified
an Intention to recede the obligee may
bind them by accepting their offer to
answer for the official misconduct of
their principal.
"Several days after the time fixed by
the statute for filing an official bond
the sureties thereon signed an instru
ment reciting 'that any and all addi
Uonal names that he their principal)
may procure on said fond shall in no
manner affect our liability on said
bond, and each of us are held liable
the same as if said names had not
been added.' Held, that such instru
ment affords the inference that at the
time it was signed the sureties knew
the bond had not become effective by
having been approved and filed for rec
"And held, also, that when the prin
cipal presented the bond for approval
accompanied by such instrument, he
had apparent authority from the sure
ties to have the obligation approved
and delivered.
"No officer of the state is authorized
to demand additional sureties of th
state treasurer after his official bond
has been duly approved and filed for
"The failure of a state or district offi
cer to have his official bond approved
and filed for record In the proper office.
within the time fixed by the statute.
creates a vacancy in the office to which
he has been elected or appointed.
"In such case the state may waive
Its right to oust the incumbent and
elect to deal with him as the person
entitled to the office.
"And if the state does waive Its
right, the sureties on the official bond
of the officer are estopped from deny
ing the validity of the bond because it
was not approved and Bled within the
time fixed by law.
"Where two or more persons have
converted the property of another the
latter may sue them, either Jointly or
seerally, as he may elect. And a court
of equity will not require the Injured
party to pursue one of the wrong
doers rathers than another, who is
equally culpable.
A document prepared by an aecounr-
Ing officer during his term of office,
showing the receipts and disbursements
of, and the balance chargeable against
a financial officer, is competent evi
dence aralnst the sureties on the offi
cial bond of the latter officer, if it was
used by him In accounting to his suc
cessor and turning over the office at
the time and in the manner contem
plated by the law and the contract of
the sureties.
A state treasurer who. In accounting
to himself, as his own successor, turns
over bank credits, which are afterward
entered as cash receipts on the books
of his office, prima facie, relieves his
first term bondsmen from liability and
charges his sureties for the second
term with the amount of such cred
its." The suit of the state against tne
Omaha National bank or t'Ol.WQ depos
ited with it by Bartley. in the conver
sion of which he was convicted and in
which the bank won in the lower court,
was also reversed and remanded.
The imnortant sections in the sylla
bus in the opinion In the Omaha Na
tional bank case are:
"The navment by the state treasurer
of public money, claiming to be the
owner of such warrant, is conversion,
and the receiving of such money by the
person to whim it is paid is also con
version. Such a warrant Is not a state ob
ligation and the person to whom it Is
payable being a mere trustee, possess
es no salable Interest."
Turns Insurance Business Over to
State Auditor.
Lincoln. Neb. (Special.) Men in Ne
braska's state house have been gener
ally occupied today In ascertaining just
exactly where "they are at." The de
cisions of the supreme court handed
own before adjourning have had a
wonderfully clarifying effect.
In the first place, the decision in the
case of the Pacific Express company
gainst Cornell, the court sustains the
action of the lower court, and in so
doing establishes beyond further dis
pute the validity or tne various ana
numerous "boards" by which Nebraska
u larm.lv tn;f i npd. The constitution
ality of these boards has been fre
quently questioned, and their powers,
for this reason, have been more or less
in the. nlf lnr rififlfd the Pacific
Express company was resisting the at
tempt of the secretaries of the state
board of transportation to reguiaie e
nroi. r-hars-pd nt Nebraska, basing its
action largely on the position that the
board was not a constitutional one, in
ihaf the state constitution does not
provide for its organization. The su
preme court overturned tne expreu
company contention, and in so doing
dlnstlnctly established the board's
right to existence.
Thia rVrlnlnn. couDled-wlth the up
holding of the constitutionality of the
founding of the new Insurance depart
romt th weaver law. being declared
void purely on revenue grounds, lands
all the state Doaras nign ana ury uuu
Secretary Laws of the state board oi
transportation, said that the board
would not announce us punt uuui
the decision until after January I.
Tn- Hiainn rifvlarlnr the Weaver
bill unconstitutional came somewhat In
the nature of a surprise, ine coun
held the entire act Invalidated for the
reason that It violates the rule of uni
formity of taxation laid down in the
constitution by providing for a discrim
inating tax as oeiween nunre khm
eign companies, and for the further
reason that It releases foreign compa
nies from taxes which municipalities,
counties and the state have a consti
tutional right to levy.
Tha riarlalnn of COUrSC. explode the
nw detautment of insurance wltb
Governor Poynter as Insurance com
missioner, Wilbur F. Bryant as Deputy
i n v uiMohrand clerk. Bry
ant and Hlldebrand are not only left
Jobless, but tney nave aevoiea
k. n tKaip iim to the deDartment.
IIIVIIliM " "- ' '
i-. Mkt.il urviM irit nave rncsivcu
no compensation. Auditor Cornell has
never recognisea tne nmnix m n-
4.n.Hm.nt and haa refused to
honor vouchers for services therein. Th
auditor said he was not decided as tc
whether or not ne win recognise u
Claims of Bryant, nuaeuraaia enu intn
stenographer, and would probably no
oscMs the matter for a week.
Sad Story of How One of Amorloa's
Foremost Fighters Met His
End Fighting Filipinos.
Manila (Special.) Major General
Henry W. Lawton has been shot and
killed at San Mateo. He waa standing
in front of his troops, was shot in the
breast and died immediately.
General Lawton started from Manila
with cavalry under Captain Lockett
and battalions of the Twenty-fifth and
Twenty-seventh Infantry under Lieu
tenant Colonel Sargent, for the purpose
of capturing San Mateo, where Ge-
ronimo waa said to have 340 Insurgents.
General Lawton left home Monday
night and had returned from his north
ern operations Saturday, to lead an
expedition through Marlqulna valley
which lias been an Insurgent stronghold
throughout the war. The valley has
several times been Invaded, but never
held by the Americans. General Ge
ronimo was supposed to have there the
largest organized force north of Ma
nlla. and General Otis wished to gar
rison Marlqulna. '
The night was one of the worst of
the season. A terrific rain had begun.
Accompanied by his staff and troop I
Fourth cavalry. General Lawton set
out at 9 o'clock in advance of the main
force, consisting of the Eleventh cav
alry and one battalion each of the
Twentieth and Twenty-seventh Infant
ry, which started from La Lom& at
With a small escort he led the way
through an almost pathless country, a
distance of fifteen miles, over bills and
through canebrake and deep mud, the
horses climbing the rocks and sliding
down the hills.
Before daybreak the command had
recahed the head of the valley. San
Mateo was attacked at 8 o'clock and a
three hours' figjjt ensujd. This resulted
in but few casualties on the American
side, apart from the death of General
Lawton, but the attack was difficult
because of the natural defenses of the
General Lawton was walking along
the firing line within 300 yards of a
email sharpshooters' trench, conspicu
ous In the big white helmet he always
wore and a light yellow raincoat. He
was also easily distinguishable because
of his commanding stature.
The sharpshooters directed several
close shots which clipped the grass
nearby. His staff officer called Gen
eral Lawton's attention to the danger
he was In, but he only laughed with
his usual contempt for bullets.
Suddenly, he exclaimed: "I am shot,
clenching his hands in a desperate ef
fort to stand erect, and fell into the
arms of a staff officer.
Orderlies rushed across the field for
surgeons, who dashed up Immediately,
but tbelr efforts were useless. The body
was taken to a clump of bushes and
laid upon a stretcher, the familiar
white helmet covering the face of the
dead general.
Almost at this moment the cheers of
the American troops rushing Into San
Mateo were mingling with the rifle vol
leys. After the fight six stalwart cavalry
men forded the river to the town, car
rying the litter on their choulders. the
staff preceding with the colors and a
cavalry escort following.
The troops filed bareheaded through
the building where the body was laid,
and many a tear fell from the eyes of
men who had long followed the in
trepid Lawton. The command was
stricken with grief, as though each man
had suffered a personal loss.
Mrs. Lawton and the children are liv
ing In a government house.
San Mateo lies by a big mountain,
and a broad and shallow stream in
front, with wide sandbars, which the
Insurgent trenches and buildings com
mand. The Americans were compelled to
ford the river under fire. It was while
they were lying In the rice fields and
volleying across, preparatory to cross
ing the stream, that General Lawton
was shot. All except the officers were
behind cover. A staff officer was
wounded about the same time, and one
other officer and seven men were
After three hours' shooting the Fili
pinos were dispersed to the mountains.
Colonel Lockett took command when
General Lawton fell.
About the middle of November the
whereabouts of General Lawton and
General Young, on account of the rap
idity of their movements, became al
most as mysterious as that of Aguin-
aido. General Lawton's troops suffered
considerable hardship In this series of
energetic movements. Numbers of the
soldiers and even some of the officers
were described as marching ahead and
half naked, their clothes being torn to
shreds In getting through the Jungle,
hundreds of them were barefooted, and
all of them were living on any sort of
provisions. Rread was rare and cura
coa meat and bananas were the staples.
The general was at Tayug on Decem
ber 1, his troops having captured large
quantities of Insurgents' supplies. La
ter he returned to Manila, and started
December 18 to capture Kan Mateo,
where he was shot and killed.
Manila. (Special.) MaJ.rr General
Lawton's body was brought from San
Mateo to Manila this aflernoon.his staff
and a body of cavalry acting as escort.
It was found necessary to bridge the
The funeral will take place from his
late residence here, a masslon formerly
occupied by a Spanish general.
The body has been temporarily
placed In a vault In El Paco cemetery,
ahere manv American soldl!rs have
been Interred, and a guard of honor
will be maintained.
When Mrs. Lawton and her four chll
dren shall have completed their ar
rangements for returning to the United
States, the remains will be taken on a
transport, with an escort of officer',
for final Interment, as Is thought
urntteiile here, in Arlington cemetery
General Lawton's death has caused
universal sorrow In Manila. No Amer
Iran officer had greater popularity
among all ranks, and in his dealings
with the natives he commanded their
respect and confidence to a remarka
ble decree. The mayors whom he In
stalled in the neighboring towns are
arranging to attend tne runerai in a
To his executive ability and i,ersonal
UarlrraMn is chiefly due tne Driniani
Trutlon of the plan of campaign In
Nnrtn I.uson. which has scattered the
Insurrectionary forces from Ban fsldro
to the gulf of unguyen, mil section
th t ianri which had to be traversed
during the very worrt season of th-
year pre n'so aimoumes wnsu
by ail acquainted with It to be almost
Insurmountable, but General Lawton
thoroughly covered the program I
signed him.
When he reached Tayug and found
that the other division had not r
rived, he went through to Dagupan on
his own responsibility. Although he
Imposed great hardxhli on bis men, he
Invariably shared their lot cheerfully.
Thirteen Americans, Including three
efneers, were wounded in the engage
ment at San Mateo, where General
Lawton was killed. Captain Brecken
rldge's wound is not considered danger
ous, although the bullet penetrated bis
arm and side.
It Is estimated that the insurgents
numbered 500 and half of them were
armed with rifles. The Americans
numbered 1,300. but the command had
been much depleted by sickness.
The wagon train found the roads Im
passable, and was obliged to return.
The Insurgents retreated to the north,
east, leaving six dead. They have other
forces near Taytay. This region, al
though close to Manila, has proved the
most difficult from which to dislodge
the enemy.
It Is now reported that the Insur
gents Intend to concentrate at Santa
Crux, Laguna province, and in the dis
trict east of Laguna de Bay.
The American secret service reports
that Aguinaldo has Joined the Marl
qulna force.
Calls on President to Produce Sup
preaed Philippine Facts.
Washington. D. C (Special.) Mr.
Harris of Kansas announced his with
drawal from the committee on agri
culture. Thereupon Mr. Cockrell of
Missouri presented a resolution filling
the vacancies on the committees on
agriculture, claims, forest reservations.
Interstate commerce, Philippines and
pensions, by the appointment of Mr.
Allen of Nebraska. The resolution was
Mr. Hoar introduced his resolution,
already published. The resolution, at
Mr. Hoar's request, was left on the
Mr. Hawley of Connecticut, chairman
of the military affairs committee, drew
a sharp speech from Mr. I'ettlgrew by
a motion to reconsldctr a resolution
previously Introduced by Mr. Petllgrew
and passed, directing the secretary of
war to forward to the senate the full
report of the commission appointed by
the presldi-nt to investigate the conduct
of the Spanish war.
Mr. Pettlgrew declared that this was
a most unusual proceeding and de
manded to know whether "It is a part
of a studied policy to suppress Infor
mation." Is It." he demanded, "along the lines
of the suppression of news from Ma
nila, not because It Is not proper news,
but because of its possible effect on
the people of the country? A day or
two ago I asked the adoption of a res
olution of inquiry that I deemed per
fectly proper. It was laid on the ta
ble. Was the action taken because the
resolution Indicated that officers of this
country had recognized the Philippine
republic? Do you think if such a rec
ognition had not been made, that reso
lution would have been laid on the ta
ble? 'The fact Is we did recognize the
Philippine republic and It was through
the assistance of the Philippine vessels
hat a Spanish garrison was forced -to
"It now s-enis that there are many
nines to be brought to the attention
of the people. .My belief Is that we
ought to have another commission to
nvestlirate the entire conduct or tne
Spanish war. We might investigate
the purchase of army transports for
which we paid two or three tim-
what they were offered for to others
s th is policy of the suppression oi
news and facts to be followed for the
purpose of re-elec ting the present ad
ministration." '
In reply Mr. Hawley disclaimed any
nlenllon of an endeavor to suppress
any facts. He made the motion sim
ply that the matter might be consid
ered bv a committee with a view to
ascertaining the availability of the
matter asked for.
Mr. Cockrell of Missouri believed t'.iat
the report of the Investigating com
mittee should be communicated to the
senate, and at his suggestion the reso
lution was reconsidered and the re
quest was'made of the president, if not
ncompatible with puonc interests, to
communicate the testimony and report
of the committee to the house.
Mr. Allison of Iowa, thought, too.
that the senate ought to have the tes
timony and report.
The resolution as amended tiy Jir.
Coc krell was passed without dissent.
The senate, then at I:1j p. m.. went
nto executive session.
At 2:50 the senate adjourned untl'
January 3, l'JOO.
British Yfeomanry Called Out.
London. (Special.) The government
has at last consented to mobilize a
force which General Buller Is credited
with having demanded all along, viz:
10,000 mounted Infantry. The war of
fice has Issued an order to the effec t
that the government had decided to
raise for South Africa a mounted in
fantry force to be called "Imperial Yeo
manry," and to be recruited from yeo
manry, volunteers and civilians pos
sesslng the required qualifications. En
listment will be for one years, or dur
ing the continuance of the war. The
men must be between 20 and 35 years
of age. and of equal physique to the
ordinary cavalry soldier, officers and
men are to provide their own norses
nd to wear neutral tint cloth shoot
ing jackets, not necessarily uniform,
felt hats, breecher and gaiters. All
must be good riders and marksmen.
The same order Invites every volunteer
regiment that Is linked with a regular
battalion serving at the rront, to sup
ply a full company, which will take
the place of the mounted Infantry of
the regiment.
Coebel Still Haa Hope.
Frankfort, Ky. (Special.) Though
notices of contest have been prepared
against both Governor Taylor and Lieu
tenant Governor Marshall they have not
been served and probably will not be
until Friday. The delay In serving tne
notices Is said to have been planned
to prevent taking depositions prior to
th meetlns- of the legislature. The
Goebel people preferring to have the
whole proceedings conducted ny in
contest committee of the legislature
Instead of In part before the court e
amlnrs and later by the contest com
mittee. . ..
Ixul McQuown or uownng ureen
a III be the leading counsel for Goebel
before the legislature. Taylor"- manag
ers say counsel for the republican! will
not confine tnemseivee 10 renscu oi
tha (rounds of contest laid down In
Goe bet's notice, but will go outside and
expect to show flagrant frauds In many
of tht large democratic counties
Eastern Concerns the Chief Suffer-rs-London
Bank Forced to Close)
By Financial Stringency.
London. (Specfal.) The failure of
the London and Northern bank, lim
ited, a comparatively small concern,
was announced today. The directors
issued a statement attributing the fail
ure to the alleged libelous assertions
regarding the bank which have ap
peared in the press. The bank's assets,
according to the directors, should fully
cover the liabilities.
The failure of the bank and the rise
In the German rate of discount and in
terest, the latter from to 8 per cent,
did not appear to have any serious ef
fects on the market here. The general
filing on the street was that the
conditions were better. This was no
little due to the Impression, gained
from private advices, that an arrange
ment had been reac hed in New York to
support the market and prevent a re
currence of yesterday's panic.
It Is hardly thought that the rise in
the German discount rate will cause a
corresponding Increase of the English
bank rate.
While news from the seat of war Is
awaited with nervous appreheijion.
one of the largest operators expressed
to a representative of the Associated
Press the belief that the feeling was
stronger and unless very bad news
came from the front there were no
signs pointing to a further panic.
The Chronicle, in Its financial article,
"The fears of a large new Issue of
consols undoubtedly overhangs the
market. The price at which the gov
ernment could place them Is being dis
cussed. On Monday some leading
financiers thought the Issue might in?
made at 95. Tuesday SO seemed more
like th figure at which 10,000,000 could
be sold, but the government could not
put out a larger amount just now at
any figure."
Berlin. (Special.) The Relchsanzei
ger publishes the following statement:
At the meeting of the central com
mittee of the Bank of Germany, Herr
Kok, a director, discussing the ques
tion, said the financial position of the
bank had never before been so strained
at the same period of the year, and
that the stock of bullion had become
seriously diminished, being 57,000,000
marks less than in WH.
After giving other figures showing
the difficulties of the situation, he said
It had been impossible to avoid an In
crease In the bank rate.
Dr. von Mlquel. Prussian minister of
finance, has Just sumbltted to Emperor
William a special report regarding
Prussia's finances from 1S7 to 1S99. The
report, on the whole, Is favorable.show
Ing a diminution of the Prussian debt.
The Interest on the debt has dimin
ished from 242,000,000 marks to 221,000,
)00 marks.
The state railways have, despite the
very heavy traffic, made a less profit
able showing, Ihe surplus now twlni?
449.000,000 marks, as against 46K, 000,000
marks In 16.
Beltimore. Md. (Special.) Christian
Devrles and Mrs. Minnie A. Devrles.
his wife, filed a Joint deed of trust to
day, conveying all their property, real
and personal, to Henry S. Dulaney,
trustee, to be converted Into cash and
used In the liquidation of the Vogeler
company, of whic h Mr. Devrles is pres
ident. Mr. Dulaney filed a bond for
$300,000, whleh would Indicate that the
assets are 1M),000. Of this J75.0O0 is
in realty and $75,000 Is In personal pro
perty. The liabilities of the concern
are not definitely known, but are esti
mated at from $175,000 to $200,000.
C. Morton' Stewart was chosen pres
ident of the National bank of Balti
more, to fill out the snexpired term, of
Mr. Devrles, resigned.
Baltimore. Md. (Special.) Judge
Phelps, In the city circuit court, by
consent, appointed Harry A. Parr re
ceiver for the Columbian Iron works
and dry dock company. Mr. Parr gavt
bonds for $100,000. In the petition,
whleh was filed by Mr. Parr, It Is al
leged that the company has subjected
Itself to many obligations, now aggre
gating between $375,0O and $400,000,
including about $17,000 in promissory
notes held by Baltimore manks. In
dorsed Individually by ex-Mayor Wil
liam T. Maltser. president of the com
pany; Christian Devrles, president of
the Charles A. Vogeler company, which
assigned yesterday, and by the peti
tioner. Of these notes about $.'!0.0Oij
have already matured and others are
about to fall due. The company has no
available cash to meet lis obligations
and to prevent the destruction of the
company's assets by a scramble of its
creditors, a receiver was asked.
New York. (Special.) The National
bank of Port Jarvls. N. Y., did not open
Its doors for business todav. A nolle
slgned by President Francis Marvin
and Vl-e President Sharp was posted
saying that temporary suspension was
necessitated by the stringency In the
New York money market. The sus
pension Is attributed primarily to the
defalcation of L. E. Goldsmith, the as
sistant cashier.
Washington, D. C Word has been
received at the office of the comptroller
of the currency that the National hank
of Port Jarvls, N. Y., has closed It
doors. 1. C. Moore, national bank ex
aminer, has been placed In charge at
temporary receiver. The statement of
the condition of the bank on Decem
ber 5 showed total resources of $tS3,801.
New York. (Special.) The Greater
New York Fire Protective company, In
corporated undr the laws of New Jer
sey, with an office In this city, has filed
an assignment. Hugh llonner, former
chief of the New York fire department,
Is the president of the company, which
waa organized in June, 1S!iS, for the
purpose of installing Are alarm sys
tems connected with the city fire de
partments in buildings, as well as fur
nishing a patrol for guarding property
during and after fires. The capital stock
was $30,000. A similar scheme has been
In successful operation In Boston, but
In New York the system did not take
so well. For that reason the company
has not earned sufficient to carry it
oevr the present general stringency,
and a general assignment was made.
The liabilities could not be learned.
Boston, Mass. (Special. )-Dlllaway A
Starr, bankers and brokers of this city,
have assigned. The firm Is one of the
most prominent of the kind In the
city and Is composed of Charles F. W.
IMIIaway, Oeorge II. Flint and A. W,
Will Make City of Llnool i a Present
of S78.000.
Washington, D. C, Iec. 26 Chair
man Mt rcer of the public buildings and
grounds committee has received a let
ter from Andrew Carnegie announcing
that he would give $75,oiO to the city
of Lincoln for a public library build
ing, the Lincoln library having burnt
down in the disastrous Are of several
months ago.
The conditions surrounding this gift,
Mr. Mercer believes, will be the same
as those exacted from other , cities
Washington, Fairfield, la., Savannah
and Pittsburg, that the city must do
nate a site and guarantee a certain
yearly sum for Its maintenance, which
will probably amount to $5,000.
This is the most munificent Christmas
gift the state of Nebraska has ever re
ceived and will be, undoubtedly, ac
cepted by the municipality of Lincoln.
Carnegie has given In this way upward
cf ,f2,000,000 for libraries throughout the
United States.
Lincoln, Neb. Members of the Lin
coln public library board have been
ctriesponcilng with Andrew Carnegie
for nevera! weeks with a view to secur
ing a donation for the construction of
a library building, .and although he
spoke encouragingly of the plan from
the start, it was not known till lately
that their effort had met with success.
It is supposed that the gift is made
conditional on the city of Lincoln mak
ing an annual appropriation of a speci
fied sum for the maintenance of the li
brary and purchasing new books and
periodicals, and that it shall furnish a
BUitable she for the building, all of
which will undoubtedly be complied
with by the; city council.
The Lincoln public library was de
stroyed by fire with the Masonic Tem
ple tuild:iig three months ago. Since
then about 3,000 volumes have been col
lee ted for a new library and the avail
able funds remaining in the treasury
amount to about $,000. The annual
levy made by the city council for the
library Is 1 mill, which brings in a
revenue of only $5,000 a year. Unless
the conditions are such tnat they can
not be complied with by the council,
the donation will, of course, be ac
cepted .
Creat Boston Bank Closed by Order
of the Comptroller.
Washington, D. C, Ix-e. 23. Comp
troller Dawes has appointed Special
Examiner Daniel Wing temporary
receiver of the Globe National bank of
Boston, Mass. In connection with his
action the comptroller snld:
"Some time ago Mr. Wing, who Is
one of the experts employed In the
system of special bank examinations,
recently Inaugurated, discovered a ser
ious condition of affairs In the Globe
National bank, which he immediately
brought to the attention of the comp
troller, and under his direction, to the
directors of the bank. It was very
laudably agreed and undertook to make
good the doubtful and bad assets found,
and the directors have gieatly im
proved the condition of the bank since
that time. They also delivered to the
comptroller a written guarantee that
they would remove the doubtful assets.
Recent failures in Boston have lessened
the value of unperfec-ted .portions of
the guaranty and Involved the solvency
of the bank.
"In view of the fact that to allow
the bank to remain open longer will
result In Injustice to unsecured cred
itors, now that the condition of In
solvency is found to exist. It becomes
my duty under the law to appoint a
receiver. A considerable cash dividend
can be paid to creditors at once."
The condition of the bank was dis
covered by Special Examiner Wing in
time to secure such action on the part
of the directors as will probably pre
vent the failure from Inflicting heavy
losses upon the depositors, but the
directors and stockholders will lose
The bank. It is understood, was In
volved In the 'Squire failure and In
mining stocks.
The following Is a condensed state
ment of the condition of the bank, as
reported to the comptroller December
2, 1S!9:
Liabilities Capital stock, $1,000,000;
surplus, $120,000; undivided proflts.tm.
75; circulation, $1,100; deposits,
099,095; bills payable. $275,000. Total,
Resources Loans and discounts, $5.
573.104; United States bonds to secure
circulation, $1,000,000; United States
bonds to secure United States deposits,
$13. 000; premiums on bonds, $139,160;
stocks and securities, $I.O!2.2'r2; cash
cm hand and due from banks, $2,535,297.
Total. $10,529,953. .
Baltimore, Md Dec-. 2C William V.
Wilson, jr., & Co., lumber dealers, made
an assignment for the benefit of cred
itors. Lin bill ties, $X0,0O0; assets, $50,
800. Mr. Wilson Is In a serious condi
tion at a hospital from the effects of a
bullet wound accidentally self-inflicted
last Monday,
Max Juhn, formerly of the firm of
Juhn & Adler. filed a petition In bank
ruptcy. Liabilities, $4S4,0O0; no assets.
St. Louis. Mo., Dec. 26 -The Mullan
phy Building and Ian association has
arslgned to C. F. A. Muller for the
benefit cf creditors. The liabilities, rep
resented In loans, amount, to $40,000.
The lesources aggregate $M,500. The
operation of the association was Im
peded by the condition of the real es
tate market and It was thought best
to assign.
Increase In Freight Rates.
Lincoln, Neb., Iec. 26. On December
1 the various railroads doing business
in Nebraska put into operation for the
second tune during the past three years
the system of charging for the trans
portation of all kinds or freight by the
10 pounds instead of by the car lot. It
Is claimed by shippers that this is an
Increase In rates and the State Board
of Transportation came to this conclu
sion, after a thorough Investigation In
After the change was announced by
the railroads several weeks ago the
matter was taken up by the board of
transportation, but no action was taken
at the time for the reason. It is assert
ed, that Ihe new tariff sheets had not
been published and that there was no
way of ascertaining whether the adop
tion of the new system would Increase
rates. A few days later the tariff
sheets were Issued and an examination .
showed that the rates were similar, In
most Instances, to those charged under
the 100-pound system in 1H97.
Springfield, 111. The strike of the em
ployes of the Consolidated Street Rail
way company, which was settled by
agreement yesterday morning, Is on
again. The men. who had started to
work, were called off this evening by
order of the Federation of Labor on
the ground that Manager Mlnary had
violated the agreement by refusing to
reinstate two of the men and by pisc
ine nsw men on cars ahead of strikers.