NEW REVENUE LAW
A Condensed View of th s Taxa
tion Measure
THE TAXABLE PROPERTY
Uill Define* Term* |'*eil in Relation to
Taxation—Ileal 1‘roperty, Real Es
tate, I.uml*. I’erMonal Property.
Money. Etc.. All Explained
II. R. No. 344, the revenue hill. The
measure begins with elaborate defini
tions of all the terms used in relation
to taxation. Real property, real estate,
lands, personal property, money and
all other debatable terms are all ex
plained.
The following property Is taxable:
Sec. 12—All property in this state not
expressly exempt therefrom, shall tie
subject to taxation, and shall be valued
at its actual value which shall lie en
tered opposite each item and shall be
assessed at 20 per cent of such actual
value. Such assessed value shall be
entered in a separate column opposite
each item, and shall be taken and con
sidered as the taxable value at. which it
shall be listed and upon which the levy
shall be made. Actual value as used
in this act shall mean its value in
the market in the ordinary course of
trade.
The following property Is exempt
from taxation:
First—All property cf the state, coun
ties and municipal corporations.
Second—Such other property as may
be used exclusively for agricultural
and horticultural societies, for schools,
religious, ce.mctery and charitable pur
poses. In the assessment of real es
tate. encumbered by a public ease
ment. any depreciation occasioned by
such easement shall be deducted in the
\aluation of such property. The in
creased value of lands by reason of
live fences, fruit and forest trees grown
ar.d cultivated thereou, shall not. be
taken into account In the assessment
thereof.
The following provisions are made
for tax liens:
Sec. 14—Taxes on real property shall
he a lien thereon from and in- lading
the first day of April of the year in
which they are levied until the same
are paid.
Sec. 15—Taxes assessed upon per
sonal property - hall be a lien upon the
personal property of the person to
whom assessed from and after the first
day of October of the year In which
they are assessed, until paid.
Sec 16—When property is assessed
to any person as agent for another, or
in a representative capacity, such per
son shall have a lien upon such prop
erty, or any property of his principal in
his possession, for the taxes thereon
until he is indemnified against the pay
ment thereof, if he has paid the taxes,
until he is reimbursed therefor.
Sec. 17—All general taxes due the
state, county, school district, town, road
district, city or village, shall be a first
lien on the real estate on which levied
and take priority over all other en
cumbrances and liens thereon.
Sec. 18—All special assessments, reg
ularly assessed and levied by any
county or municipality, duly author
ized, shall be a Hen on the real estate
on which assessed, as provided by the
statute authorizing the same, but shall
: * be subject to the general taxes men
tioned in the last preceding section.
County assessors are to be elected at
the general election in 1903 and every
four years thereafter. The first Thurs
1 day after the first. Tuesday in .January
is the date set for taking the office.
No assessor shall be eligible for elec
tion for two consecutive terms and
shall hold office for four years.
The county assessor and the county
'joard shall determine the number of
leputies necessary in the (afferent sec
tions of the county. The county as
sessor must provide a bond for not less
than $2,000 nor more than $10,0(8). The
county assessors shall receive the fol
lowing compensation: In counties hav
ing a population of 5,000 or less, $250;
In counties having a population from
5.000 to 10,000, $350; in counties having
a population of 10.000 to 30,000. $500;
in counties having a population from
30.000 to 50.000, $000; in counties hav
ing a population from 50,000 to 100.<>00.
$1,200; in counties having a population
of ovct 100,000. $1,800.
The compensation of the deputy as
sessors shall be $3 per day for the time
actually and necessarily employed. The
county superintendent must furnish the
assessors with maps'of the townships
or precincts, and must also supply the
deputies.
A penalty of not less tnan 5S0 nor
more than J1C0 is provided for neglect
or duty on part of any assessor or
deputy assessor.
PERSONAE PROPERTY.
Personal property shall be listed by
♦he following persons:
Every person of full age and sound
mind, being a resident of this state,
shall list all his moneys, credits, bonds,
or stocks, shares of stock of joint stock
or other companies, when the capital
stock of such company Is not assessed
in this state, moneys loaned or In
vested, anuitiea, franchises, royalties,
and all other personal property.
He shall also list all moneys and
other personal property invested,
loaned or otherwise controlled by him
as the agent or attorney, or on account
of any other person or persons, cm
pany or corporation whatsoever, and
all moneys deposited subject to his or
der, check, or draft and credits due
from any person or pprsons. body cor
porate or politic, whether in or out of
the county.
The property cf a minor child shall
be listed by his guardian; if he have
no guardian, then the father, if living;
. if not, by the mother. If living, and
if neither father of moither be living,
by the person having such property in
charge.
The property of any other person un
der guardianship; or if he has no guar
dian. by the person having charge of
such property.
The proyerty of a wife, by her hus
band, if of sound mind, if not. by her
self.
The property of a person for whose
benefit it is held in (rust, by the trus
tee: of the estate of a deceased person,
by the exert ‘or or administrator.
The property of a corporation whose
assets are in the hands of a receiver,
by such receiver.
The property of corporations, by the
president or proper agent or officer
thereof.
The property of a firm or company,
by the partner or agent thereof.
The property of manufacturers, and
others in the hands of an agent, by and
in the name of such agent, as mer
chandise.
LISTING THE PROPERTY.
Personal property shall be listed
where the owner resides. Corporation
property shall be listed where the head
office is located. If there be no head
office in the state the property shall
be listed wherever business Is trans
acted.
When the owner of a farm has land
in several precincts it shall he listed
where he resides. Live stock In the
hands of a care taker shall be listed
where it is kept. All property may be
seized and sold for taxes. Every arti
cle of liersonal property must be en
tered in the blank list which the assess
or shall present. This must be sworn
to. For tax dodging lines are pre
scribed.
INSURANCE COMPANIES.
The following taxes and assessments
are imposed on insurance companies,
pipe lines, grain brokers, pawn brokers
and railroads:
Sec. 58. Each and every re insur
ance company organized under the
laws of any other state or eoiinty, and
transacting business in this state, shall
be taxes in the county, town, city,
village and school district where the
agent conducts the btisiness. upon the
gross amount of premiums received by
it for insurance written upon property
within the state during the preceding
year. Such gross receipts to he taken
as an item of property of that value
and to he assessed and taxed on the
same percentage of such value as other
property, ne agent shall render the
list and be personally liable for the
tax. If he refuse to render the list,
or to make affidavit that the same is
correct, the amount may be valued and
assessed according to the best informa
tion of the assessor.
Sec. 59. Every life insurance, and
accident insurance, or life and accident
insurance company organized under
the laws of any other state or coun
try, and transacting business in Ne
braska. except fraternal beneficiary
associations and such mutual com
panies as operate on the assessment
plan, have no capital stock and make
no dividends, and whose scheme of in
surance does not contemplate the re
turn of any percentage of earnings or
profits to policy holders, shall, at the
time of making the annual statement
as required by law, pay into the state
treasury 2 per cent of the gross
amount of premiums received by it
during the preceding calendar year for
business done in this state, including
all insurance upon the lives of persons
residing in the state, whether such
insurance was written during such pre
ceding year or prior thereto. At the
time of paying said taxes such com
panies shall take duplicate receipts
therefor, one of which shall l>c filed
with the state auditor. No certificate
shall he issued by the auditor to or
on behalf of any such company author
izing it to do or continue business in
this state while any such percentage
or tax remains due and unpaid.
See. 60. Every surety company or
ganized under the laws of any state or
country other than the state of Ne
braska, and transacting business in
this state, shall, during the month of
January of each year, make out and
file with the state auditor an itemized
statement verified by the president, or
vice president, and secretary, showing
in detail the gross receipts from all
business transacted in this state dur
ing the preceding calendar year, in
cluding the gross premium on all sure
ty bonds of obligations of every kind,
and shall at the same time pay into
the state treasury as a tax on such
business, 2 per cent of such gross re
ceipts. No certificate shall be issued
by the auditor to any surety company,
or agent thereof, authorizing it to do
or continue business in this state while
any such percentage or tax remains
due and unpaid.
Sec. <51. Every lire, tire or accident
insurance company, or surety com
pany, organized under the laws of this
state, except fraternal beneficiary as
sociations. and mutual companies that
operate on the assessment plan, have
no capital stock, and make no divi
dends, shall be taxed in the county,
town. city, village and school district
where the agent conducts the business
upon the gross amount of premiums
received by It for all business done
within the state during the preceding
calendar year. Such gross receipts
shall be taken as an item of property
of that value and be assessed and taxed
on the same percentage of such value
as other property. The agent shall
render the list, or make affidavit that
the same is correct, the amount may
be valued and assessed according to
the best information of the assessor.
CORPORATIONS.
Sec. 68. Street railways, waterworks,
electric light and gasworks, natural
gas. mining and all other companies
and associations incorporated under
the laws of. or doing business in. this
state, other than those specifically
mentioned In this act, shall, in addi
tion to the other property required
to be listed, make out and deliver to
the assessor a sworn statement of the
amount of its capital stock, setting
forth particularly:
1. The name and location cf the
company.
i. The amount, of capital stock au
thorized. and the number of shares In
to which capital stock is divided.
3. The amount of capital stock paid
up.
1. The market value, cr. if no mar
ket value, then the actual value of the
shares of stock.
B. The true value of its franchise, if
any, granted under and by virtue of
any law of this state or ordinance of
any city or village.
0. The total amount of indebtedness,
ex' ;pt the Indebtedness for current ex
penses, excluding from expenses the
amount paid for the purchase or im
provement of property.
7. The amount of capita' oa which a
dividend was declared during tie last
preceding year.
8. The date of each dividend de
clared during said year, ending with
the last day of the last preceding De
cember
9. The rate per cent of each divi
dend declared.
10. The total amount of each divi
dend declared during the year ending
with the last day of the last preceding
December.
11. Gross earnings during said year.
12. NPt earnings during said year.
13. Amount of surplus.
14. Amount of profit added to sink
ing fund during said year.
15. Maximum price at which shares
of stock sold during said year.
16. Minimum price at whch shares
of stock sold during said year.
17. Average price at which shares of
stock sold during said year.
See. 69. The statement or schedule
required by the preceding section shall
have annexed thereto an affidavit sub
scribed and sworn to by two of the
officers of the corporation having full
knowledge of the finances and ac
counts of the company, stating the
title of the officers making the report
and name of the corporation, and that
the foregoing statement signed by
them is true.
MAY ASSESS THE FRANCHISE.
Sec, 70. If the assessor is not satis
fied with the valuation so made and
returned to him, he Is authorized to
make a valuation of the franchise of
said corporation based upon the facts
contained in the report herein re
quired, or upon any information with
in his possession, and he shall, in
either ease, assess to the corporation
the full value of its franchise and of its
tangible property not otherwise as
sessed. Whenever any such corpora
tion shall own real estate or personal
property that is otherwise assessed,
the assessed value of such real estate
or other property shall be deducted
from the assessed value of the capital
stock of such corporation.
See. 71. Every company Incorpor
ated by the authority of any other
state or government, and doing busi
ness in this state, shall, by its duly
authorized agent or manager, make
out ad deliver to the assessor of any
county, or his deputy, in which the
corporation owns property, a statement
under oath, giving the name of the
corporation, the nature of the business
in which it is engaged, the name of
the state or government under which
it was incorporated, a description of
all the real and personal property
owned by said corporation in said
county and the value thereof, together
with the true value of its franchise
in such county. Such statement shall
also c ontain the amount of gross earn
ings of such corporation from its busi
ness within the state, and the expenses
incurred in transacting the same.
Sec. 72. If the assessor is not sat
isfied with the valuation so made and
returned to him he shall make a valu
ation of the property and franchise of
such corporation, based upon thp re
port required by the preceding section,
or upon any information within his
possession, and he shall in either case
assess to the corporation the value of
its franchise in addition to the as
sessed valuation of its tangible prop
erty.
EXPRESS, TELEGRAPH AM)
TELEPHONE.
Sec. 76. Each and every person, as
sociation, co-partnership, joint stock
company or corporation, engaged in
the express, telegraph or telephone
business in the state of Nebraska, shall
be deemed and taken to be a company
for the purpose of this act.
Sec. 77. It shall be the duty of each
express, telephone and telegraph com
pany to furnish to the local assessor
on his demand made of any officer or
managing agent, a true and verified
statement of its personal property, and
of the gross receipts of its business in
said local assessing district for the
year ending February 1 of the current
year, which verification shall be by
one of the general officers of said com
pany or by the local managing agent.
Said assessor may also inspect said
company's books of account for his
district. For each day’s neglect or re
fusal to so furnish said statement, the
company shall forfeit the sum of
twenty-five dollars, to be recovered in
an action in the name of the state. In
c ase the local assessor shall net be abb*
to come to the amount and value of
said personal property and gross re
ceipts as herein provided by reason of
such company’s neglect and refusal,
he shall come as near such value and
amount as his information shall admit
of, ad to such value and amount he
shall add 50 per cent, and such total
shall be the assessed value of the prop
erty of such company.
Sec. 78. Each and every express,
telegraph and telephone company shall
be locally assessed on Its tangible
property wherever it shall have any
such property, in this state in like
manner as other personal property is
assessed, and in addition thereto on
the amount of the gross receipts for
the year next preceding the first day
of February of the current year, muh
gross receipts to be taken and consid
ered in their total as an item of prop
erty and be so listed and levied
against the same as other property.
Such tax on gross receipts shall repre
sent the franchise valuation, which
shall not be otherwise assessed.
The revenue bill goes into effect
September 1. The duties of the coun
ty and state boards of equalization are
the same as under the old law. The
blanks, supplies and appeals from the
decision of the assessor or boards of
OQuallzaMon are unchanged.
Eli Williams, a farmer living four
miles south of Princeton. 111., while
digging a well, unearthed a stone plow
which is believed to be a relic of the
mound builders. The plow is of red
dish stone, triangular in shape and fif
teen Inches wide each way. It was
found immediately above a strata of
coal.
By means of rural telephone service
in the vicinity of Ed wards vllle, 111., a
posse of farmers was quickly sum
moned today to capture two supposed
robbers, and in the fight that followed.
Frank Charles of Mobile, Ala., one of
the two men. was fatally shot and his
companion escaped after a three mile
chasa.
OUR FOREIGN TRADE
LARGE INCREASE BOTH IN IM
PORTS AND EXPORTS.
Under Conditions So Satisfactory It
Would Seem That Experiments
With Our Economic System Are
Neither Necessary Nor Desirable.
The export trade of the United
States is rapidly resuming its normal
conditions, it exhibits no pressing
need of artificial stimulants in the
form of special trade treaties. Febru
ary figures of the Bureau of Statistics
show the largest exports of any Feb
ruary in the history of our commerce,
and also show that the exports of the
three months ending with February
were larger than those of the corres
ponding period of any earlier year. On
the import side, the figures also show
a continuation of the growth which
has characterized the last two years.
The figures of the eight months end
ing with Vebruary suggest that the im
ports of the United States in the fiscal
year 1903 may exceed $1,000,000,000,
while the export figures seem likely to
exceed $1,400,000,000.
In the short month of February
alone the exports amounted to $125,
502,106, which is $12,000,000 in excess
of any preceding February, and more
than double the figures of February,
1893, in which month the total exports
were $59,931,984. Taking the three
months ending with February, 1903,
the total exports are $407,520,200,
against $215,151,471 in the three
months ending with February, 1893.
Thus considering either the month of
February or the three months ending
with February, 1903. the total export?
are not only larger than in that period
of any preceding year, but practically
double those of a decade ago.
The following table shows the total
ex|>orts from the United States In the
three months of December, January
and February, from 1893 to 1903:
Three months ending with—
February. Ttl. exp, February. Ttl. exp.
1893.$215.1.61.471 1899. $347,279,191
1891. 244.667.286 1900. 390,292,166
1895 . 222.089.544 1901. 395.172,486
1896 . 257.201,049 1902 . 367,656,414
1897 . 290,958,895 1903 . 407,526,200
1898 . 328.398.088
The outside world keeps right on
buying of us much more than it sells
to us, and we keep right on Increasing
our purchases from abroad because
we are prosperous and able to buy. It
would seem on all accounts to be a
very satisfactory state of things, al
most an ideal state of things. Why,
then, should we venture upon doubtful
experiments that are approved neither
In theory nor in practice? Why both
er our heads about reciprocity?
INSISTS ON THE IOWA IDEA.
Gov. Cummini Evidently Bent on
Keeping in the Public Eye.
The redoubtable young governor of
Iowa, Mr. Cummins, has an Idea and
cannot get rid of it. He eats it,
sleeps it and works it on all occasions.
He announces that he will insist from
now until the national convention that
the Iowa idea of tariff revision be
made a feature of the platform. He
1b not a free trader, but he is against
a tariff on Iron and steel, for instance,
and on other undefined things which
go to make up “monopolies.” All of
us are against monopolies, but until
Mr. Cummings can place his finger
directly on the tariff and show the
country a section which works un
doubted ill without any compensations
there will be little tendency to take
him seriously.
Just why at this time there should
arise in the gopher hills of Iowa a
desire to emancipate the rest of the
country from the duty on iron and
steel manufactures Is not apparent.
The schedules in question do not af
fect any Hawkeye industry. If Gov.
Cummins has given that attention to
the subject which he ought he will
“know that prices of iron and steel
manufactures are not governed by the
tariff, but by the enormous demand,
so that not only are we selling every
pound that can be manufactured here,
but we are importing largely from va
rious parts of the world. It would not
be a dollar in the pockets of any man
in Iowa if the whole iron and steel
schedules were wiped out. but it would
be ruin to many of the people there
who are interested in other industries.
The farmers of Iowa do not eat steel
rails for breakfast nor feed pig iron
to their hogs. They get rich feeding
the people of this country, who are
just now' able to buy enormously,
since they have big wages or incomes
from one source or another.
It is regrettable that Mr. Cummins
should insist on a campaign which can
be of no service to the country and
can only give aid and comfort to the
Democracy. We wonder If Mr. Cum
mins remembers the situation in Iowa
in 1893 to ’97. Does he want to live
those weary years over again? Of
course not. The trouble is that he has
some of the Democratic absurd no
tions shout political economy which
are learned only In books. He sets
aside experience for the allurements
of sentimental philosophy. Mr. Cum
mins Is mistaken. He is keeping his
name before the public, but not in a
way that will do him or his party any
good. We have no doubt that the
Dingley bill could be improved-, but
we do not think it can be along the
lines proposed by Mr. Cummins, if
once the efTort is made to tinker with
that instrument we will have depres
sion in business and losses all along
the line, with mighty little compensa
tion anywhere. We suggest that the
Iowa idea be embalmed and buried._
Philadelphia Inquirer.
Free Trade and Coal.
The Great Falls Tribune asserts that
I "instead of hurting the coal mining
Industry In this part of the state the
repeal of the tariff on coal is likely to
cause an increase in the consumption
of Belt and Sand Coulee coal."
The Record certainly hopes such
will be the case, but nothing that the
Tribune offers would lead to that con
clusion.
The Tribune argues that the action
of the Canadian mine owners will lead
to this increased consumption of home
coal. This action consists in reducing
the price of Canadian coal 25 cents a
ton from what it has been selling at
in the American markets. The Trib
une argues that this reduction will
make American consumers so wroth
at the selfishness of the Canadian
companies that they will buy more
coal than ever of the home companies.
Let us hope so. although we don't be
lieve a word of It.
However, that Is no argument In fa
vor of free trade—or, as the Tribune
w’ould put it, “tariff reform”—which
would put coal on the free list for all
time, Instead of for a year as a tem
porary expedient to relieve the dis
tress In the least caused by the short
age. The reduction of the duty is 67
cents a ton, and the Canadian compa
nies could make a reduction to that
extent if they so desired in order to
control the markct8 this side of the
line. They can mine coal cheaper
than we can, because they employ Chi
nese and Japanese labor, with Asiatic
wages, while American mines pay
American wages.—Helena (Mont.)
Record.
Let It R. I. P.
j I WAS WELL, 1
I “l WOULD BE BETTER,!
“iTODK MEDICINE, 1
“AND HERE I AM., '
OHE IOWA IDEA]
irn iq02. DIE.D tqoj ^
HW-'l|n
“Fighting Cummins?’’ No!
It is neither fair nor logical on the
part of the Sioux City Journal to ac
cuse the Des Moines Capital and the
American Economist of "fighting
Cummins." To resist the program
of partial or complete free trade as a
means of dealing with the trust ques
tion is not ‘ lighting Cummins." To
oppose the "potential competition" of
foreign products for the sake of reduc
ing domestic prices is not “fighting
Cummins.” To deprecate reciprocity
in competitive products as an unjust
domestic policy and an unwise foreign
policy is not “fighting Cummins.” To
urge that Republicans keep their
hands off the Dingley tariff for at least
two years to come and let the Demo
crats do all the agitating for tariff “re
form" is not “fighting Cummins.” As
we understand the Capital’s position,
that very sound and able newspaper Is
not “fighting Cummins" at all. Neith
er is the American Economist “fight
ing Cummins.” In both cases there
is no desire to lay a straw in the way
of the Governor's ambition for re-elec
tion. If Iowa Republicans want him
as governor for another term, that is
their business, not ours. What we are
fighting is not Cummins, but the
“idea” which he stands for. We be
lieve that that “idea” involves the ul
timate breaking down of the American
protective tarifT system. Hence we are
fighting the "idea.”
Tariff on Coal.
The coal duty is the very oldest of
the protective measures on the statute
books of this country. The original
tariff act of 1789 imposed a duty upon
coal of every kind and quality, and
there has never been a time until now
when bituminous coal entered the
country free of duty. The need for
protection in the East and Middle
West has long gone by, so there was
not a coal operator in any of the sec
tions now suffering from the coal
shortage who interposed the slightest
objection to the repeal of a duty which
was meaningless to him. The tarllT
did protect an Industry in the state
of Washington. Its removal is a
heavy blow to this state; and the
worst of it—the really irritating point
—is that the action of Congress will be
absolutely without any benefit to the
coal consumers in whose interests it
was ostensibly taken.—Seattle Post
Intelligencer.
Why Not.
“Senator Nelson introduced an
amendment providing for the change
of flour from the general class, which
receives a 20 per cent concession from
the Cuban tariff, to that class which
is to receive a 40 per cent concession.”
Well, why not? If the Northwestern
farmer is going to be prevented from
raising sugar beets because of the
preferential bounty voted to Cuban
planters, he might at least be compen
sated to a trifling extent by a wider
opening through which flour may en
ter the Cuban market. It wouldn't
make up for the loss of profits on beet
growing, to be sure, but it would be
something. As the treaty stands the
American farmer gets precious little
out of it except a black eye. All the
prize packages go to the Cuban farm
er.
WIT IN THE SENATE
JESTS OF FAMOUS STATESMEN
RECALLED.
Examples of Jokes of Calhoun, Holmes,
Clry and Webster—Tirade Uttered
by John Randolph of Roanoke in the
Upper House.
John C. Calhoun, when vire presi
dent. did not believe that, as the pre
siding officer of the senate, he had any
right to call Senators to order for
words spoken in debate. John Ran
dolph ot Roanoke abused this license
by making a speech with the words:
Mr. Speaker—I mean, Mr. President
of the Senate, and would-be President
of the United States—which God. in
His infinite mercy, avert!” and then
launched into one of his characteristic
irades.
Calhoun's name recalls nullification.
When this was at its most rampant
stage the northern Senators depended
largely upon John Holmes of Maine as
champion of their side of the chamber,
on account of his ready wit, says a
writer in the Century. John Tyler tried
to badger him one day by asking what
had become of that political firm once
mentioned by Randolph as "James
Madison, Felix Grundy, John Holmes
and the devil."
The partnership, answered air.
Holmes, promptly, “has been legally
dissolved. The senior member 1b dead,
tl:e second has gone into retirement,
the third now addresses you and the
last lias gone over to the nulllfiers and
is electioneering among the honorable
senator's constituents."
Clay and Webster were not habitual
humorists, but both had the gift of en
tertaining as well as or enthralling
their audiences. Clay ran most to il
lustrative anecdote. While he was in
the House a prominent politician de
serted the Whig party in the hope of
starting a general revolt. To his dis
may he found himself quite alone and
then bent all his energies to getting
back into good standing. The inci
dent reminded Clay of a story. Said
be:
"A stage coach took aboard a pas
senger who insisted upon riding with
the driver, and who diligently drew
upon the contents of a bottle carried
in bis great coat poiket. When his
potations at last overcame him he fell
off. The coach stopped long enough
for some charitable travelers to alight
and pul! the peer fellow out of the
mud.
"'Ha!' he c.vclf.imed, as he looked
down at his tattered garments, 'we
had quite a (hie) turnover, didn't
'we?'
“ ‘Oh, no.’ answered one of his res
euers, ‘there was no turnover. You
only fell off ’
“ i say.' ha persisted, ‘there was a
(hie) turnover, and l leave it to the
company.’
Every one Joined In assuring him
that the coach had not upset.
•‘ ‘Well,’ he remarked ruefully, as he
tried to climb back to his former
perch, ‘If I'd known that (hie) I would
n’t have got off' "
On a certain afternoon the Senate
clock got a fit of striking in the midst
of one of Webster’s most effective
speeches. After it had struck fourteen
or fifteen, Webster held up one finger.
“Mr. President," said he, “the clock
is out of order. I have the floor.”
Dewey, a Dog. and a Boy.
Passing the home of Admiral Dewey
recently I found the hero of Manila
out in front attending to the crushed
foot of a dog that had been struck by
a street car. The poor little creature
looked up gratefully into the great
Admiral's face as he bound the wound
The bandage was fastened with a safe
ty pin from—no matter where, th6
Admiral is equal to emergencies.
A little later a young man from up
in New England, who had dreamed
long of entering the navy, came up.
He told, his mission in a manly way.
He wanted to meet his Ideal and the
greatest living naval hero. There was
a hearty handgrasp, with a hearty
word of inspiring encouragement. The
boy, six feet tall and over, scarcely 18,
towered above the Admiral.
“Splendid! splendid!” he said, as he
gazed upon the form of a lad who was
determined to pace the bridge some
day. A great, tender-hearted man is
America’s own Admiral Dewey.—Joe
Mitchell Chappie in National Maga?
zine.
Lift Up Thine Eyes.
Comrade, that scek'st the clew
Of whence and whither to,
Rather. In trust, let be
The shrouded mystery!
Brood not. but toward the skies
Lift up thine eyes!
If the sworn friendship fall.
And tiering foes assail,
If Love, half deified.
Turn scornfully aside.
If ogre Doubt arise.
Lift up thine eyes!
Grip faith, to th'-e (not fate!)
In the good ultimate!
With this, from sun to sun
t'ntil thy race be run.
And the last daylight dies,
Lift up thine eyes!
—Clinton Seoltard, in Independent.
_
Horrible to Contemplate.
They were two sisters who had
lived simply and quietly together.
When one of them died the other gave
the undertaker the best black silk
dress of the deceased to lay her out in.
The undertaker took two breadths
from the back of the voluminous skirt,
as is the custom. But he put them
back again at the command of the liv
ing sister. ‘ For.” said she, “how
would my sister look walking around
the streets of Jerusalem with no back
breadths iu her skirt?”