The commoner. (Lincoln, Neb.) 1901-1923, May 10, 1901, Page 10, Image 10

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The Commoner.
Our Price'
to You is
5p &
Order No, O20&P.
Price, $7.35
?r 0" plush preferred.
This is a sample of our
Furniture prices. Here
is a Couch
which the
factory sells
to your deal
er at about
$8.00. Your
dealer will
charge you
not less than
$10.00 or
$12.00 for a
couch of
equal grade.
An unusually large, luxurious couch, made of selected oak, or, if preferred, In mahogany
linisn, handsomely carved throughout and supported by massive carved claw feet. It has six
rows of deep hand-made tufts, fastened with the celebrated steel tufting buttons which cannot
pull off or pull through the cover
It is well filled nnd contains the best grade of steel springs turned from special high-carbon
Tflre, over which is placed heavy duck canvas instead of the burlap commonly used, tho best
grado of figured vclour plush. in nil the staple colors being used for.upholstering.
rom a sa5!tay PJnt 91 view the open bottom presents a special feature. It allows good
"- - - -. ..-.. uM ui uii, nuivii 10 uiauouuua iu uiuius ituu urins.
The frame is massive and substantial, the workmanship first class, the appearance neat
and artistic a good, serviceable couch at the lowest price ever offered. Sizo SO inches wide.
78 inches long. Weight 100 pounds.
We do not caro to ship goods unless freight charges are guaranteed. If you do not wish
to send the full amount, $7.25, send us $1.00 to show good faith, and wc will do the rest. If you
rpaliy think that you ought not to take even this risk, write us and say that you prefer to have
the couch shipped C.O.D. and that you will pay the full amount upon arrival and examination.
We want to be reasonable from every point of view. It may bo returned at our expense if
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Montgomery Ward &. Co., Michigan Ave. a Madison st.. Chicago
We sell 70,000 articles at wholesale prices, as we do this. They include everything you
wear or use, and about everything vou eat. Our new catalofrnpNn fiO ? incf iMd
and it describes them all. It contains over 1,000 pages, 17,000 pictures and 70,000 of
the lowest prices ever quoted. It weighs almost four pounds, and the postage alone costs 30
cehts. We will send you this catalogue by mail or express prepaid on receipt of 15 cents. It
will save any ordinary family at least $100 per year, and may save that on one purchase.
If you are not satisfied when you get it we will send your 15 cents back.
This is the largest mail order house in the world. Established 1872. We have 25 acres
of floor space.covered with merchandise; 2,000 employes, and two million customers. We
quote lower prices, for values given, than any other house in existence.
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w" " '"."" bvuu n wiiii iiiius in stamps 'xouay.
Montgomery Ward & Co., Mlchlaan Ave. and Madison St., Chicago
-. ,5nc,!?sci1 ?ndr ?enti r partial postage on your Buyers'
Guide Noi 6g for Spnns and Summer, go. . '
(Be sure to write very plainly.)
Montgomery Ward (El Company
Be sure to enclose this slin in an onvelnn.
4, This slip was clipped from Commoner. Y
V Mandamus.
The Ieoplk Ex. Rel.
The State Board of
Opinion of the Court.
This is a suit wherein the people of
the stato of Illinois, at the relation of
Catherine E. Goggin and Robort C.
Steele, have filed a petition in this
court by which they seek to obtain a
peremptory writ of mandamus against
the state board of equalization, to
compel said board to value and assess
the capital stock, Including the fran
chises, of twenty-three corporations
named therein. The petition was filed
in this court on November 16, 1900, at
the time when the board was holding
Its annual session. In substance tho
petition alleges that tho relator, Cath
erine E. Goggin, is a resident, property
owner and taxpayer of Cook county,
Illinois, and that Robert C. Steele is a
resident, property owned and taxpayer
of Sangamon county, Illinois.- That
the respondents' place of business is in
Sangamon county, and states tho
names and addresses of the members
of said board.
That on April 1, 1900, the companies
named i . said petition were corpora
tions organized under and by virtue of
the laws of Illinois: one of which was
a gas company, one a telephone" com
pany, ono an electric light company,
and each of the others was a street
railroad company, and that each of
said- companies was located in and had
tangible and intangible property in
Cook county, Illinois.
That the said stato board of equali
zation and the members thereof have
hitherto neglected, failed and refused
to value and assess- the capital stock
of said companies as provided by law
and still do refuse so to do. "That said
board and members intend this year,
as last, not to value and assess the cap
ital stock of said companies, including
tho franchises, upon tho basis of a fair
cash value thereof, but intend to value
and assess the. same in such manner
as to cause them to pay no capital
stock tax, and tho intangible property
of said company (their franchises, etc.)
will escape payment of their propor
tion of tho taxes."
That by such refusal the property of
said companies which will escape tax
ation is of. the value of $235,000,000,
and that the taxes of relators and other
taxpayers of Cook county and the
state -would thereby be Increased.
The petition concludes by making
tho state board of equalization and
each member thereof parties defendant
and. praying for the writ of mandamus
to compel the board to value and as
sess tho capital stock, including fran
chises, of said companies.
The respondents, tho board of equal
ization, and each member thereof, with
tho exception of Solomon Simon, filed
their answer to tho petition in which
they admit the existence and location
of the companies as set forth in the
petition, but object and except to tho
averment that all said companies had
tangible and intangible property in
Cook county on the 1st day of April,
1900, as impertinent, incompetent and
immaterial for the reason that under
the law the board of equalization and
none other is vested with jurisdiction
and power to value and assess the cap
ital stock of said companies. Said re
spondents deny refusal to assess said
companies, as charged, and aver that
the board was in session and had not
completed its work when the petition
herein was filed. Further answering,
they deny substantially all other ma
terial allegations of the petition.
Tho sole and separate answer of the
respondent Solomon Simon admits ev
ery material averment in the petition
and states that by resolutions pre
sented to tho board and personal solic
itation he has sought to have said com
panies assessed according to law, but
tho board ignored his requests.
The averment in tho petition that
tho board and the members thereof
neglected, failed and refused and still
do refuse to value and assess the capi
tal stock of said companies, etc., is an
essential averment, and must bo sup
ported by the proofs. Before relators
would bo entitled to the relief prayed
for it must appear "that they have a
clear, legal right to have tho thing
sought by them, done, and in the man
ner asked." It must also appear from
tho evidence that the board was in de
fault. In tho performance of some act
which tho law especially enjoins upon
it as a duty, or the peremptory writ of
mandamus must be refused. Keeping
in view, then, this essential averment,
and the abovo propositions of law as
to the proof required, when mandamus
is the remedy invoked, consideration
will first be given to some of the facts
established by the evidence.
The state board of equalization con
vened on September 11, 1900, and" had
been in session from that date to No-"
vember 16 following, with the excep
tion of occasional recesses taken for
the purpose of committee work.
On October 17, at a meeting of tho
board, there was read before the board
a communication which it had thereto
fore received, relating to the capital
stock valuations of certain corpora
tions in Cook county, and which was
as follows: "Oct. 8, 1900. To tho
Honorable Mombers of the State Board
of Equalization of the State of Illinois,
Gentlemen: The undersigned, the tax
investigating committee of the Chicago
teachers' federation, herewith present
to you a memorandum of information,
compiled by said committee. We be
lieve the information to be correct,
and are ready to produce before your!
honorable body, or its proper commit
tee, evidence to support the statements
"The twenty-three companies named
paid no capital stock tax for last year;
we trust they may this year be com
pelled to pay what is just. Their cap
ital slock and bonds are valued at
$268,108,312. The tangible property bt
fourteen of theso companies has an
assessed value of $5,676,032. The as
sessed valuation of the tangible prop
erty of the remaining nine- companies