TTT Ti r TVr A Tl A Tk A TT.V pirrrT ? n A "V A PUTT. OK 1OOK
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TEXT OF FULLER'S ' OPINION
Chief Justice Piles an Exhaustive Rovlow of
the Income Tax Case.
DEFINITION GIVEN TO DIRECT TAX *
Major Portion of tlui Document Uorntrit to
the Coiiftldcrntlon of the Income I o
rliod from lltnl i : tutc
Other Opinions Ultcil.
WASHINGTON , April 24 , The text of the
opinion of Chief Justice Fuller In the Income
tax cite , which was delivered on the 8th
Inst. , was made public today. The opinion
is preceded by an elaborate review of thu
Tilstory of the case. The opinion proper Is
Introduced with the statement "the constitu
tion provides that representation and direct
taxes that ! be apportioned among the several
elates according to numbers , and that no
direct tax shall be laid except according to
( ho enumeration provided ; and also that all
duties , Imposts and excises shall ba uniform
throughout the United States. "
The men , says the opinion , who framed
the constitution had just emerged from the
struggle for Independence , whose rallying cry
had been that "Taxation and representation
BO together. " The mother country had
taught the colonists that eclf-taxatlon consti
tuted the main security against oppression.
The states were careful to see that taxation
and representation should go together , so
the sovereignty should not be Impaired , and
that when congress voted a tax upon prop
erty It should do so with the consciousness
and responsibility that In so doing the tax
no voted would proportionately fall upon the
Immediate constituents of those who passed
it. More than this , by the constitution the
states not only gave to the nation the concurrent -
current power to tax persons and properly
directly , but they surrendered their own
power to levy taxes on Imports and to refru-
late commerce. So when the wealthier states ,
as between themselves and their less favored
associates , and all as between themselves
and thosi who were to come , gave up for the
common good the great source of revenue
derived through commerce , they did so In
reliance of the protection afforded by rcstrlcI
tlons on the grant of power. Thus In the
matter of taxation the constitution recognizes
the two great classes of direct and Indirect
taxes and lays down two rules by which their
imposition must bo governed , namely : "The
rule of apportionment as to direct taxes and
the rule of uniformity as to duties , Imposts
and exclFcs. "
i REMAINS TO BE DISCOVERED.
"There have been from time to time In
timations , " said the chief Justice , "that
there might bo some lax which was not a
direct tax , nor Included tinder the words
'duties , Imposts and excises , ' but such a tax
for more than 100 years of national exist
ence has remained undiscovered , notwith
standing the stress of particular circum
stances has Invited thorough Investigation
Into source-s of revenue. "
By far the greater part of the opinion Is
devoted to the consideration of the question
whether the tax on rents la a direct tax
within the meaning of the constitution.
"Ordinarily , " said the chief Justice In tak
ing up this branch of the- subject , "all taxes
paid primarily by persons who can shift the
burden upon some one else , or who are under
no legal compulsion to pay them , are consid
ered Indirect taxes ; but a tax upon property
holdera In rtspect to their estates , whether
real or rcrwmal , or of the Income yielded by
such estates , and the payment of which can
not be avoided , are direct taxes. Neverthe
less , It may bu admitted that , although this
definition of taxes and direct taxes Is prlma
facie correct and to be npplleJ to the consid
eration of the question bzforo us , yet the con
stitution may bear a different meaning , and
that such different meaning must be recog
nized. But , In arriving nt any conclusion
upon this point , wo are at liberty to refer to
the historical circumstances attending the
framing and adoption of the constitution , as
well as the entire frame and scheme of the
Instrument , and the consequence naturally at
tendant upon the one construction or the
othc * .
"Henca the Inquiry which at the time the
constitution was framed and adopted , what
were recognized as direct taxes ? "
Discussing the qualifications of the mem
bers of the convention , ho said they were men
of great sagacity , fully conversant with gov
ernmental problems , deeply conscious of Uie
nature of their task and profoundly convinced
they were laying the foundations of a vast
future empire.
RESULT OF THE COMPROMISE.
Various authorities are quoted at considera
ble length to show the process by which the
compromise by which the convention delegated
to congress the power to tax the various
otates was arrlveJ nt , and the chief justice
adds : "Tho compromise , In embracing the
power of direct 'taxation , consisted not sim
ply In Including part of the slaves In the enu
meration of population , but In providing that
as between state and state such taxation
should be proportioned to representation. "
Many quotations are also made for the
purpose of demonstrating that the right of
the federal government to directly assess and
collect Its own taxes , at least until after requi
sitions upon the states had been made and
failed , was one of the chief points of con
flict.
flict.Discussing
Discussing the Hilton case , so frequently
referreJ to In connection with this case. In
which the supreme court In 1791 decided that
a tax on carriages wad not a direct tax , the
chief justice says each of the justices , wKlle
suggesting doubt whether anything but a cap
itation or a land tax was a direct tax within
the meaning of the constitution , distinctly
avoided expressing on opinion upon that ques
tion or laying down u comprehensive defini
tion , but confined his opinion to the case be
fore the court. The acts of July II , 1818 , and
of August G , 1SG1 , ore reviewed , lifter which
the following propositions are laid down :
1. That the distinction between direct and
Indirect taxation WOB well understood by
the frnmcrt ) of the constitution and those
who ndopted It.
2. That under the state nystems of taxa
tion all taxes on. real estate or i > or onul
property or the rents or Incomes thereof
were regarded as direct taxes ,
3. That the rules of apportionment and of
uniformity were adopted In view oC that
distinction nnd those Hystems.
4. Whether the tax on carriages was di
rect or Indirect wna disputed , but the tax
wns sustained as a tax on the u o and an
excise- .
0. That the original expectation was that
the power of direct taxation would be ex
ercised only In extraordinary exigencies ,
niul down to August 15. ISO I , this expectation
lias been realized. The act of that data
was passed In a time of profound peace ,
and If we assume no special exigency
called for miusuul legislation and that re
sort to this mode of taxation Is to become
an ordinary and usual means of supply ,
that fact furnishes an additional reason for
circumspection and cure In disposing of
the case.
ONE POINT CONCEDED.
The opinion hero reviews numerous deci
sions under the act of 1SC1 , Including the
Springer case , which was largely relied upon
by counsel for the government In the pres
ent cases to sustain their contention.
Chief Justice Fuller says' "It Is conceded
In all these cases , from that of Hilton to that
of Springer the taxes on land nro nlrect
taxes , and In none of them Is It determined
that taxes on rents or Income derived from
land itra not taxes on land. "
Summing up , the chief justice says , among
other tilings : "Tho requirements of the con-
tltutlon Is that no direct tax shall bo laid
otherwise than by apportionment the pro
hibition Is not against direct taxes on land ,
from which the Implication is sought to bo
tfrawn that Indirect taxes on land would bo
constitutional , but It Is against all direct
taxes and It Is admitted a tax on real ; cts
late Is a direct tax. Unless , therefore , sa
tax upon rents cr Income Issuing out of
lands la Intrinsically so different from ofa
tax on the land Itself that It belongs to a
.wholly different class of taxes , such taxes :
must bo regarded as falling within the same
category as a tax on real estate co nomine ,
the name of the tax Is unimportant. The
real question Is , Is there any basis upon
which to rest the contention that real estate
'belongs to one of the great classes of taxes ,
and the rent or Income , which Is the incident
cident ut its ownership , belongs to the other ?
.Wo are unable to perceive any ground for
the alleged distinction. An annual tax upon
the annual value or annual uses of real es
tate appears to us the same In substance
aa an annual tax on real estate , which
would be paid out of the rent or Income ,
This law taxes the Income received from
the land and the growth or produce of the
land. Mr. Justice Patterson observed la Hil
ton's case ; 'Land , Independently of Its pro
ducts. Is of no value , ' and certainty had no
thought ( hat direct taxes were confined to
unproductive land.
"H It be true that by varying the form
the substance may be changed , It I * not easy
to see that anything would remain of the
limitations of the constitution or ot the rule
of taxation and representation , so carefully
recognized and guarded In favor ot the citi
zens of each state. Hut constitutional pro
vision * cannot bo thus evaded. It Is the
substance , and not the form , which con
trols , as has Indeed been established by re
peated decisions of this court.
OWNEU3 SHOULD CONTRIBUTE.
"It IB not doubted that property owners
ought to contribute ! In just measure to the
expenses of the government. As to the
states and their municipalities this Is reached
largely through Imposition of direct taxes.
As lo the federal government It 1.1 attained
In part through excises and Indirect taxes
upon luxuries and consumption generally , to
which direct taxes may be added to the ex
tent the rule of apportionment allows. And
through one mode or the other the entire
wealth ot the country , real and personal ,
may bo made , as It should be , to contribute
to the common defense and general welfare.
Hut the acceptance ol the rules ot appor
tionment was one of the compromises which
made the adoption of the constitution pos
sible and secured the creation ot that dual
form of government BO clastic and so strong ,
which has thus far survived In unabated
vigor. If by calling a tax Indirect when It
Is essentially direct the rule ot protection
could be frittered away , ono of the great
landmarks defining the boundary between
the nation and the states ot which It Is com
posed would have disappeared nnd with It
one ot the bulwarks of private rights and
private property ,
"We are of the opinion the law In ques
tion , so far ns it levies on the rents or In
come of real estate. Is In violation of the
constitution ind Is Invalid. "
Comparatively brief space Is devoted to
the question of a tax on the Income derived
from municipal bonds.
"Tho constitution , " says the opinion , "con
templates ' ' the Independent exercise by the
nation and the state severally of our con
stitutional powers. As the states cannot
tax the powers , the operations or the property
ot the United States nor the means , which
they employ to carry their powers Into exe
cution , so It has been held the United States
Imvo no power under the constitution to tax
either the instrumentalities or the property
of a state. A municipal corporation Is the
representative ot the state and one of the
Instrumentalities of the state government.
It I was long ago determined that property
and revenues of municipal corporations are
not subjects of federal taxation. "
After reference to the decisions , the
opinion proceeds , concluding as follows :
STATE BONUS NOT TAXAIJLE.
"The law under consideration provides
that 'nothing herein contained shall apply
to states , counties or municipalities. ' It
Is contended that although the property or
revenues of the states or their Instru
mentalities cannot be taxed , nevertheless the
Income derived from state , county and
municipal securities can be taxed. But wo
think the same want of power to tax the
property or revenues of the states or their
Instrumentalities exists In relation to a tax
on the Income from their securities and for
the same reason , and that reason Is given by
Chief Justice Marshall In Wcston against
Charlestown , where he says : 'Tho right to
tax the contract to any extent when made
must operate on the power to borrow before it
Is exercised and have a sensible Influence
on the contract. The extent of this power
depends upon the will of a distinct govern
ment. To any extent , however inconsider
able , it Is a burden on the operations of
government. It may be carried to an ex
tent which shall arrest them entirely. The
tax on government stock Is thought by the
court to be a tax on contracts , a tax on the
power to borrow money , on the credit of
the United States and consequently to bo
repugnant to the constitution.1
"Applying this language to these municipal
eecurltles , It is obvious that taxation on the
Interest therefrom would operate on the
power to borrow before It Is exercised , and
would have a. sensible Influence upon the
contract , and that the tax In question Is a
tax on the power of the states and their
Instrumentalities to borrow money , and con
sequently repugnant to the constitution. "
INTKKICST IN SOUTH DAKOTA CASK.
Argument nt tlio l.iuul Question Itofnro the
Secrctiiry of tlui Interior Today ,
WASHINGTON , April 21. ( Special Tele-
gram. ) Secretary of Interior Smith lias not
yet returned from Ma visit to Atlanta , but
It is expected that he will be on duty at the
department tomorrow morning. The hearing
on the Yankton case before the secretary
has been set for 10 o'clock tomorrow morn-
Ing. State Commissioner of Educational
Lands J. L. Lockhart and Attorney John H.
King will bo present In the Interests of
South Dakota. The Yankton Indians will be
represented by the local law firm ot Stocks-
lager & Hearn. Beside * the sscretary and
the representatives of the parties Inter
ested , It Is expected that a large gathering
of other officials ot the Interior department ,
as well as the various land lawyers ot the
city , will bo present and listen to the hear
ing.
Commissioner Lockhart called today upon
the commissioner of the general land office
to confer'with that official in regard to the
claim of his state. Ho was accompanied by
Delegate Flynn of Oklahoma , who spoke of
the justice and merit of the state's claim
and said that this case ot South Dakota was
similar to that In his territory as regards
the claiming of reservation lands for school
purposes. Commissioner Lockhart has been
busy at the department ever slnco his ar
rival in the city and has bsen making com
plete preparations for his argument at the
hearing.
KimiNO TKKATS HUMOUS LK1IITLV. 1
Titling I.lttlo Stock In Hlnrloi of Kuropoin :
InteriPiitlon.
WASHINGTON , April 24. The Japanese
ofllclals hers are disposed to treat lightly
the reports from European capitals as to the
troubles over the China-Japanese settlement.
Minister Kurlno Is satisfied all will be
amicably arranged , If , as ho jocularly expressed -
pressed It , a temporary armistice of the
European press representatives can
be arranged. In other official quar
ters , however , there is considerable appre
hension at the menacing attitude ot nustla ,
Germany and France. The report that Rus
sia had Instructed her ambassador at Peking
to demand a cession of territory for a harbor
on the Pacific confirms the view that Wash
ington diplomats have long held , that Kuasla
would "btaln Port Lazereff before the ne
gotiations ended. The failure of England
to join the menacing act of other European
powers Is explained by ofllclals on the ground
that England already Ins her Asiatic pos
sessions and Pacific naval stations , so she Is
anxious to maintain status quo , -while the latter
powers are anxious to secure similar terri
tory and naval advantages.
Now Ipmirth < liiw I'nmiiiHBlnr * .
WASHINGTON. April 21.-SpecInl ( Tele
gram. ) Postmasters were appointed today >
ns follows : Nebraska Earl , Frontier county ,
I , . C. Hlcknrd. vice F. M. Hall , resigned ;
Klkborn , Douglas county. Kdwnrd Hull , vice
C. W. Baldwin , resigned ; Hun , Colfax
county , Hupert Foldn. vice McIIeun , re-
hlKiied ; Lindsay , 1'latte county , W. H.
Deegan. vice 1'ntrlck Deegnn , dead ; Iltch-
lleld , Sarpy county , 13. S , Clements , vice K.
Grltlith , reslgmd ; Tnrnoy. Platte county ,
M. c. Skorupa , vice Henry Merck , resigned.
South Oakotu- Holland , Klngfhury county ,
Peter Hennelt , vice A. L. West. resigned.
Dr. J. V. Nelson was today appointed an
examining Burgeon for the pcuian bureau
at Wlnterset. la.
Onliir * for Army Aim.
WASHINGTON. April 24. ( Special Tele
gram. ) The following1 transfers In the Nine
teenth Infantry nrc ordered : Second Lieu
tenant W. O. Jolmcon , from company F
to company I ; Second Lieutenant Joseph
Frazler , from company U to company 8 ;
Second Lieutenant Jasper 15. Ilradv. Jr. ,
from companv K to company II ; Second
Lieutenant John Howard , from company I
to company F.
First Lieutenant James Aleshlre , First
cavalry , Is granted leave for tour months ;
First Lieutenant Kurl Keeps , Tenth Infantry -
fantry , two months.
Mr . .MuckVlll Ho l-xtrailltod.
WASHINGTON. April 24. A telegram was
received at the secret service bureau from
Chief Hazon from Hamilton , Out. , to the
effect that Mrs. M. T. Mack had been Identi
fied as Mrs. Tln a McMillan , who was a
member of the Chicago gang of stamp coun
terfeiters , and that she would be extradited
and brought back either to Cbicago or Buf
falo for trial.
BRITISH TO OCCUPY CORINTO
Last Cay of Qraco for Complying with the
English Ultimatum.
WILL COLLECT THE NICARAGUA CUSTOMS
England' * Method of Forcing- Her Claim
for Indemnity from the Little Itrpuh-
llo for tlia llxpuUIon of
Consul Hutch.
WASHINGTON , April 24. Exact official
Information has been received as to Great
Britain's belligerent steps in Nicaragua.
British troops are to be landed at Corinto.
The custom houses are to be occupied by
the British forces and British officers are
to exercise the functions of collectors of
customs. At the same time Nlcaraguan local
commerce Is to be crippled by a blockade.
The limit of time allowed Nicaragua to
yield expires tomorrow ( Thursday ) and the
blockade , landing of troops and seizure of
custom houses Is to begin Immediately there
after. There Is reason to believe that
Nicaragua Is not likely to yield , but will
allow British trcops to occupy Corinto In
order that conspicuous attention be drawn
to what Is regarded by Nicaragua as an In
vasion of the Monroe doctrine.
Sir Julian Paunccfotc , the British am
bassador , was at the State department this
morning and had an Interview with Secre
tary Gresham on the subject of the British
program to be pursued at Corinto. It can
not be learned that the State department has
had any notice from our own minister at
Managua. Mr. Baker , of the arrival of the
British fleet , or anything further than the
i.ews communicated by the Nlcaraguan minis
ter here. There Is no indication of any
change in the policy determined upon , viz.
Of non-interference except In the event that
American Interests are molested or an at
tempt made upon the Integrity of Nlcaraguan
territory ,
MONTEREY STILL AT ACAPULCO.
The coast defense vessel Monterey Is still
at Acapulco , Mexico , about 800 miles north
of Corinto. She Is expected to sail south
ward very soon , but no special orders have
been sent to her at Acapulco , or in fact to
any place since she sailed from San Diego.
It may be that she will touch at Corinto on
her way south , but If so it Is said at the
Navy department It will simply be In pur
suance of the general Instruction to touch
at such iralnts as may be necessary enroute
to replenish her small coal supply.
In the best posted diplomatic
circles opinion Is divided us to
the outcome of the Brltlsh-Nicaragu.tn
trouble. The British view Is stated by one
In a position to speak with authority. Great
Britain , he says , wants no more territory In
Nicaragua and has given assurances to that
effect. Her only Interest there has been to
afford protection to Clarence , the Mosquito
chief , and as his Indian subjects are well
nigh extinct the policy of the Foreign office
has been to withdraw from Nicaragua as
soon as was expedient. For that reason
Consul Hatch would have been recalled at
an early day if the Nlcaraguans had not at
tempted to drive him out. Ills return Is not
demanded because of any service he can do
Great Britain there , but wholly as reparation
for the Indignity and as a warning that
such semi-barbarous methods will not be
tolerated. As to the cash Indemnity , It Is
not possible that Nicaragua cannot raise the
money. If she has not It In her treasury she
can borrow It on bonds.
NOT EASY TO RAISE THE CASH.
Another view Is presented by a Central
American diplomat. He says that the cash
Indemnity demanded by Great Britain Is
15,500 , or about $75,000. But In view of
Nicaragua's depreciated sliver currency , the
amount is actually about $215,000 In her
silver coin. It is no easy task for these
Central American countries to raise such a
sum , as their credit Is not as good at mone
centers as Is the credit of one of the states of
the United States. It would be much easier
therefore for Nicaragua to give an island era
a piece of territory If Great Britain would
accept payment In land. There Is a large
amount of surplus land In Nicaragua which
could bo readily parted with. Mexico paid
Great Britain a demand In Just this way by
ceding the small territory at the south of
Yucatan , now forming the British settlement
of Belize. It was no loss to Mexico and
Great Britain preferred It to money. It has
never seemed to arouse an expression of the
Monroe doctrine by the United States. If
Nicaragua offers Great Britain the Island of
Pagucno del Maize or Grande del Maize ,
meaning Great or Small Corn Island , It may
ralso a direct issue between the United
States and Great Britain. The Islands are
only ninety miles northeast of Greytown , the
Atlantic entrance to the proposed Nicaragua
canal , and they are on the direct line ot the
vessels from the United States to the canal ,
not far from Iloncador reef , where the Kear-
sargo sank.
Dr. Guzman , Nicaraguan minister , Is In
accessible today. Ho has been very active
since early morning , the brief time remaining
before Great Britain's final blow places a
heavy responsibility on him. Nicaragua's
hopes are now almost entirely centered on
Washington. It Is not believed , however ,
that Dr. Guzman has succejded In eliciting
the intervention of the United States.
BEST POUT IN NICARAGUA.
Corinto is the best port of the Central
American states on the Pacific coast. It Is
most Important to Nicaragua , as It is the
terminus ot the line of the Central railroad.
The port ot San Juan del Sur has a harbor
of average size and Is In communication
with Lake Nicaragua by a macadam road
built by the New York and California Transit
company. Corinto Is the heaviest Import
point In Nicaragua. The Imports there for
1891-92 were $6.000,805 , while all Imports to
other points did not exceed 1500,000. It Is
evident from this why the British chess
Oorlnto for their strike. Almost one-half of
the Imports at Corinto are from Great
Britain , so that the British seizure of the
customs house will result In their receiving
the customs dues from British merchant
ships. Th8 British Imports In 1891-92 were
$2,132,601 ; those of the United States came
second at $1.497C70 ; Germany , $1,042.055 ;
France , $998,144. The rest of the Import
trade was with neighboring South and Cen
tral American countries. The Imports of San
Juan were $198,820. A * the Corinto imports
average about $500,000 monthly , It would
not take long for Great Britain to appropri
ate the $75,000 Indemnity demanded. The
tariff rates of Nicaragua are such that the
$6.006,805 ot Imports In 1891 yielded $1,058.-
413 in customs duties. Most of this was
collected at Corinto. At this rate the re
ceipts at Corinto would reach $75,000 within
thirty days unless commerce was diverted to
other ports.
MAY REACT ON THE ENGLISH.
It is a significant fact that the largest part
of Nicaragua's foreign debt Is represented by
bonds held In London nnd payable there In
1919. Thlo foreign debt aggregates $2,103,227.
The London holders have thus far receive !
their Interest on the bonds very promptly.
It , however , Nicaragua Is crippled by the
seizure of her customs receipts. It may react
by a failure to meet the Interest on the bonds
held In London. The diplomatic representa
tives of the Central and South American re
publics are very much disturbed by this late
feature of the case ( the meeting cf bond obi !
cation ) , for they fear It opens a vista of c-ml-
looi trouble and aggression In the future.
Their Idea U that once Great Britain has teen
permltte.1 without interference to collect this
special Indemnity she will avail herself of the
excuse offered by the failure of Nicaragua to
meet her payments of foreign debts to assume
the task of collecting thU forcibly In the same
manner , notwithstanding the fact that the
failure may be brought about by her own
seizure of the customs receipts which wera to
be applied to the payment of tlila interest.
Of course this would necessitate the- occupa
tion of Corinto after the original Indemnity
shall have been collected , which would only
edd to the distress of Nicaragua , and should
she then be unable , as teems likely , lo meet
this last demand , the occupation may bo pro
longed to Infinitely as to amount to a perma
nent occupation of theterritory. .
This Is the reasoning of the South Amer
icans , anil they find IndlvtJual cause of ap
prehension In the fact that almost all of thec
Httla republics owe sums of money to Eu
ropean bondholders on accqunt of Interest or
principal of national dcbU , and they fear that
for the first time the- principle may be laid
down and enforced that a European govern
ment may assume the collection of debts
owing to 111 citizens as Individuals , and not to
the Ruropevn nations , a doctrine which they
aiaert would L particularly obnoxious It ap-
i ( .DRY
Mttsliti Underwear Sale
If all Omaha ladies knew how much bettor it is to buy this Underwear than
to make it at home then our store would be thronged day in and ont.
Compare the cost of good material and you can match your back-aching home
sewing at less than your goods cost you bcsicbs bsing made up in perfect
style , trimmed in all the latest lace and embroidery designs. Muslin Un
derwear Sale tomorrow.
iOMl LlJTK LINK OK r.lIII.niiKNS * HATS. CAPS A\D H JX.VUl'S IN' SILK Oil. MULL.
ErapIroGovvns ; round and
square yolco gowns' all
the latest styles , most
Imiulsoinolv trimmed
with embroidery and iaco
lied to some ot the elates of the American
union , which have defaulted In their debts
o foreign bondholders. ,
The outcome of this Tv'lcaraguart Incident
s also felt by the .same diplomatists to be
ull of significance to Venezuela , and It Is
eared by them that having once driven In
ho wedge , Great Britain scarcely can be ex
acted to refrain from pressing forward with
/ory vigorous measures In the matter ot the
Venezuelan boundary dispute , and at once es-
abllshlng herself as the mistress of the Ori
noco. It is felt hero the present situation Is
mo Justifying apprehension and anxiety on
ho part of our government. While It Is not
ixpected the Nlcaraguan government will
liter any armed resistance to the landing of
he British forces , still It Is feared that dur-
ng the time the town of Corinto is occupied
> y foreigners the natives may be restrained
vlth difficulty , and the close contact into
which the two discordant elements will ce-r-
alnly be brought might at any moment lead
o an outbreak winding up In a genaral war.
LONDON , April 24. The foreign office
today authorized the Associated Press testate
state that the news sent out from Corinto ,
Nicaragua , yesterday as to the arrival of
three war ships for the purpose of pushing
the British claim for indemnity for the ex-
imUlon of Mr. Hatch was correct. It was
added that Instructions to the British ad
miral in the Pacific Btatlon wore scut some
time ago to Insist upon Nicaragua's compli
ance with the terms of the ultimatum of
Great Britain , or falling such compliance , to
blockade the port of Corinto nnd seize the
custom office within two days after and
thus enforce satisfaction from Nicaragua
for the insolent manner in which British
subjects have been treated there.
10 DKTKltMINKTIli : VAlTui : OK SOILS.
Prof. A. II. lley Mulling Some Inlereat-
liid Kxpnrlmonts wltli fertilizer * .
WASHINGTON , April 24. Prof. A. H.
Wiley , the chemist of the Agricultural de
partment , Is conducting a series , of experi
ments to determine the fertility of the typi
cal soils of the United States , which gives
promise of the most far reaching economic
results to the farmers of the country. The
method pursued Is entirely new. The ulti
mate object is to determine the fertilizer
necessary to restore the fertility of any soil
and to' save the farmers the thousands an
nually spent for fertilizers which do not
meet the necessities of the soil to which
they are applied. The work was specially
authorized by the last session of congress.
By the help of the agricultural stations In
various parts of the country the typical
soils of the various sections are being col
lected by parsons competent to' Judge of
them.
One ot the novel features of the present ex
periments will be a photographic gallery ,
now being erected on the agricultural grounds.
The pots of soil experimented upon will been
on tramways and will' at stated Intervals
be run into this gallery and be photographed.
Thus will be obtained .Indisputable evidence
ofthe fertility of thtsails with and without
different classes of vfqrUllzers. The experi
ments will last several .years . and might bo
extended to an Indefinite extent , but practi
cal results will be obtained at once and will ,
It Is thought , prove ! of Immense benefit to
farmers throughout 'thfe ' country.
biicccedml Aftur'l ' irtOHli Attempt * .
WASHINGTON , April' 24. The Navy de
partment has Just biirt Informed that the
French triple screw 'war ' ship Dupuy de
Lome has at last cofiipjqled a successful trial
trip , having made an , ayerage speed of nine
teen knots for two , { IOUM over a measured
mile course. This vessel has had a remark
able sjrles of mlihaW m the efforts to have
a successful trial tpp.No less than fifteen
attempU were made' , jUnc the ship was
launched In 1S90 arid In the first the bursting
of a steam pipe killed , many of the firemen
On another trial the drowns of the furnaces
came down and there Is a long record of hoi
bearings and leaky tubes , which necessitated
the taking out of the new bailers. It has
never yet happjned ! n theca.rsa < f the bu Ming
of our new navy that a successful trial cauld
not be run In at least two or three attempt !
and the flm trials are generally successful
so the experience of the French with this
great ship is rather remarkable to our
builders.
Cubi In n 1'ltlful Condition.
WASHINGTON. April 24. A prjvato lette
received here today from cue of the mos
prominent business men at Havana says
"Poor Cuba ! The horrible condition of affair
here Is not yet realized by the outer world
With the close of the sugar season nex
month there will be misery and famine. Th
sugar crop has been far below the averag
this year and all of It will now be sub'octei
to the new United States tariff on sugar. It
Ombrcllc drawers In
catnbriu and luwii : fine
Iaco and embroidery ;
trimmed , $2.60 down to.
COO doz. good Muslin
drawers ; Iaco trimmed ;
an clogtint bargain at
our price of .
Ombrollo Skirts , Iaco
and ombr o i d e ry ,
trimmed ; $5 , down to
$2.00 , $1.50 and
Muslin and fine cambric
powns , beaut i f n 11 y
trimmed ; not as good ,
soli for $1.25 ; our price
tomorrow
FREE A WAIST. FREE
For Thursday and the balance of the week we will give our special attention to
Ladies' New Spring Suits. In order to make it interesting for suit buyers we offer
A WAIST FREE OF CHARGE
With every Suit bought during this sale.
We are not offering old shoddy goods but all brand new ; the very latest fashions.
The new Norfolk Eton Suit with straps and belt only $10.75
'
' , , A Waist Free.
The Jeanette Suit , Eton style , something entirely new $15.00
! , A Waist Free.
Our Standard Marlow Suit at
. . $13.50
c. > A Waist Free.
A'Perfect ' Fit Guaranteed.
DRY GOODS
means much loss to the planters. The 'dead
season' lasts from the close of the sugar
season until next September , when there will
bd no employment for labor. It means Idle
hands white and negro. Such conditions
? atmot but add to the smoldering fire of the
cbelllon. "
N INTKIIXATHINUj 1'USTAli ( iUHl ! .
Jvcr Two Hundred Ihoitinncl rottoHires of
Which n Third Arc In 'IhU Country.
WASHINGTON. April 24. Superlntend-
nt N. M. Brooks of the foreign mall serv-
co has received copies of the universal
> ostal guide , Itsiicil by the International
lureau of the Postal union.
This work was first projected at the
vorld's postal congress hold in Vienna July ,
891 , which instructed the 4 International
jureau under Director Hohon to carry out
ho work. Preliminary arrangements were
nade , and in October , 1891 , requests were
ent to all the countries of the world for
Ists of their postofTices and Information In
egard to them. Responses were general ,
every country In and out of the postal
union except Colombia , Haytl , Mexico , Nica
ragua , Dominica , Jamaica , the Virgin Isl
ands and the Portuguese colonies sending all
hat was asked. These countries are not
omitted , however , from the guide , as the
jureau obtained the information desired
Tom other sources. The present volume is
L huge one , printed In large , handsome type ,
containing the names of over 200,000 post-
offices. One-third of the whole number are
n this country.
The guide is brought up to October 1 ,
1894. Supplements will bo Issued each July
and January hereafter , showing additions
and changes. The volume Is printed In
French , but the names of the postofflces
arc given In the language of the country
n which they are located , except where the
domestic and foreign names of a well known
city arc different. Then they are both given.
The book is sold from the bureau at
Berne , Switzerland , at cost , plus postage ,
which makes Its prlco about $1.75. The
Poutomco deparatment will distribute the
copies it receives to all the United States
postofflces that have foreign exchanges.
SI'AIN U HANTS OUH IJKHANIJ.
Cuptiiln nt the Vesxil thnt I'lrml nn the
Alllxnc lo Ho I'laOBil on 'Irlnl.
WASHINGTON , April 24. Secretary Grcs-
ham has received a dispatch from Mr. Tay
lor , United States minister at Madrid , as
surlng him that Spain would accede to the
demands of the United States in the Alllimca
affair and that the captain of the Conde de
Vonandlto would be put on trial for his
offense for firing at an American vessel out
side the zone. The tone of the dispatch Is
such that the State department feels that
its course will be absolutely vindicated by
the result.
One of the principal missions with which
Mr. de Lomo , the new Spanish minister , was
charged was the investigation of the com
plaint by Captain Grossman of the Alllanca
that a Spanish gunboat had hailed him and
then had fired across his bow. Partly for
the purpose of Investigating the affair he
proceeded to Havana Instead of coming di
rectly to the United States and It U supposed
Ills report Influenced the Spanish decision.
Apiillrutloni for Kr.imlii Ulim.
WASHINGTON , April 24. The civil service
commission Is already receiving applications
from persons who desire to take the examina
tions next fall. This Is causing some annoy
ance to the commission , as the schedule o
routes of the examiners Is not yet completed
and until It Is no satisfactory answers to
applications can b * returned. The schedule
will be Issued within two months. Appllca
tlons to take the examinations should prefer
ably be made late In July or August. They
must be sent six days before the examinations
so ai to allow ample time for mailing the
necessary papers to the places wliere the ex
amlnatlons are to be held.
, ln | > ! iMr B Mlnliter ICnlrrtalnt.
WASHINGTON , April 24. Mr. Kurlno , the
Japanese mlnlstir. entertained a number o
friends at dinner at the legation list night
The guests included Secretary Gresham
Postmaster General Wilson. Justice Field o
the supreme court , and Colonel Field of th
army. _ _ _ _ _ _ _ _
Unltrd State * and Hawaii on Same Term !
WASHINGTON. April 24 Heclproclty be
tween the United States and Hawaii In ship
ping regulations has recently been brought
about by the action of the Treasury depart
ment In giving to Hawaiian merchant vcisels
the same advantages as are enjoyed by Ameri
can ships. The Hawaiian government has al
ready placed American ships on the same
terms as Its ovui. Mr. Hastings , the Ha
waiian charge here , says the new arrange
ment is proving very satisfactory to ship
masters In both countries. HP has prepared
a full summary of our shipping laws for
transmission to his government , as the treas
ury decision practically makes them operative
in Hawaii.
itoosicvr.i.T's NKU' rni.u oi't.Aiiou
Vlll Ilrcouio 1'ollcci OommlHHlniicr of Now
Vnrk to Turn I'olltln Out.
WASHINGTON , April 24. Civil Service
Commissioner Roosevelt , has decided to ac-
ept ono of the pollco commlsslonershlps for
ho city of New York tendered him by Mayor
Strong , certain questions which caused him
o hesltato having been arranged satlsfac-
orily. During the days that have elapsed
In co his offer of the police coinmlssloncr-
hlp has been known Mr. Roosevelt has been
pleaded with by ills colleagues , by cabinet
idlcers and other close friends of the admln-
stration , as well as the leaders of the civil
ervlce reform movement , to decline to nc-
: ept the ofllcc and continue in the position
vhere he has been of such great value to
ho government. But all efforts of this char-
ct r have proved unavailing.
An intimate friend of Mr. Roosevelt said
oday that to take the police department
out of politics would be one of the new com-
nlssioner's chief alms.
Mr. Roosevelt expects to hand his rcslgna-
lon to President Cleveland In a few days
and early in May will enter on his new
duties.
_
Vonrlipri buy * Ii'h VI III Cct Off.
WASHINGTON , April 24. Senator Voor-
hces of Indiana said today that It was true
10 had written a letter to Eugene V. Debs
expressing the opinion that the United
States supreme court In Its forthcoming de
cision In the celebrated Debs contempt case
will reverse the nctUrii of Judga Woods and
grant Debs nnd Ills associates a writ of
liabeas corpus. The senator 'said , however ,
that this was merely his personal opinion as
a lawyer , and said In explicit terms that ho
had no information concerning the views of
members of the supreme court on the case
and had written solely on belief and not on
nformntlon. At the close he said nothing
was known of tue decision.
T\vo CnuvnlpHoIni : C'nnirniimen.
WASHINGTON , April 24. General Cogs
well passed a very comfortable night last
night and is reported better. Tbo condition
of Mr. Mitt Is about the came.
rirnt ICuIn In lz Months.
HENNESSEY , Okl. , April 23. The first
rain here slnco last October began falling
this morning. It Is too late to help wheat ,
but will be the salvation of corn and oats.
When house cleaning use Steam's Electric
Paste ; kills all kinds of vermin ; 23o.
ITJ / §
'
K'K
lfi * ' *
flV'fi % &
$ 4fe
n
Wo Inuullo every musical In-
HtniHicnt known to num. and
ran outlit an entire hand nn
short notice. The now model
Washbnrn KiiltJirs nn I iniintlo-
Ilns nobody wllw except our-
HelveH. We sell tliein nt ninnii-
facttirer's prlcen.
Hurtoii Ktiitars , ? 1U , $20 , $28 ,
? 10 , § r > 5.
A. IIOSPB. Jr ,
Music and Art
32
500 Corsets
White , drab ami cento ,
with line saloon stripes ;
the sliapo Is pnrfoot ; n
bl , big bargain at
Best of muslin or cambric )
( ro\vnsCDraot covora and
tlraword , nicely trimmed
in Iaco and embroidery ; A f t - _
the very host bnrg.iln In < § / C
the stool : at * *
Black Crcpoii-
40-ln. Crepon , Jaffray's $1 quality ,
for G2c
42-ln. Crepon , Jaffray's close prlco , _ . .
$1.50 , tor SI.00
46-ln. Cropon , Jaffray's regular $2
quality , for 1.50
46-ln. Cropon , actual value $2.25 ,
for 1.05
4S-ln. Crepon , extra fine , sold at
$2.75 by JafTray 1.75
Basket Dept
The biggest snap in Scrap
Baskets ; a. few po at
Reduced from $1.50.
May Baskets , In beautiful o _ .
designs and colors Ow lip
Most complete line of
Work and Fancy Ot4 .
Baskets in iho city. . . OL- lip
A Complete line of Utisal.tn and
Kirch Hark Novelties.
FOR A LIMITED TIME
A HANDSOME
FREE
FOR \O TEH-CtMt
TAGS T/XWttt /
PLUG
TOBACCO
CHAMPAGNE FLAVOR
The American Tobacco
NEW YORK.
SEARLES
& SEARLES
Chronic ,
Nervous ,
PrlvataDIseas&i
DIseas&i &
TllKATMKNT H * MAIU ConnnHntUm Froa
Wo euro Catarrh , nil diseases of the
Nosa , Throat , Cheat , Stomach , Liver ,
Blood , Skin nnd Kidney Diseases , Fo-
mala Wonknossos , Lost Manhood , and
ALL HRlVA'IE DISEASES OF MEN.
WKAK MKN AMU VICTIMS TO NBUVOU8
Debility or Uxliauitlon. Wasting WeaUnew , In
voluntary lMHf > . wltli Uarly Uet y in young
and rolddlo aged ; lacg of vim , vigor and weak-
tncd prematurely In approachlnu old age. All
yield readily to our new treatment tor lo ol
vital power. Call or nddrn with utarap for
circular ! , free book and receipt * .
Dr , Searlcs aai ScirlH
Easily , Quickly , Permanently Restored
, Nervou iie |
JDelilllty , and all the train
of ovll from early errors or
1 later > . the results of
overwork , ilcknois. worry ,
etc. Full oil c'lKtn , doveU
opmcntund to.-.o given to
aovcryur/nn and portion
of the tody. Simple , unU
ural method * . Imnifdl.
IMMII > ' " "i o' ° linpro emnt neen.
allure Import Ilile. 2.000 references. Boole ,
explanation and proofs mailed ( icaled ) free.
-n.r..rninm "
) . , Buffalo , N.Y.
OR.
ISTIIK OKLT
SPECIALIST
WllO TUKATBALL
PRIVATE DISEASES ,
and Secret
p EN'ONLY
Ktcrr cnro iruaranUMd
Xf > jfRr uinorlBnca.
8 JCM.U In ( louiba.
Hook Vnt.
I tl. ai Farimm KU.
011AUA. NJUk
