THE OMAHA DAILY BEE
ESTABLISHED JUNE 1J ) , 1873. OMAHA , SATURDAY MOUNTNGr , DECEMBER 32 , 1S9G-TWELVE PAGES. SIJSTGL.H . COPY VIVK CENTTS.
' DEFECTS IN REVENUE LAWS1
Oountj Olork Redfioltl Points Out Soma Ap
parently Weak Spots.
SUGGESTS SEVERAL WAYS OF REFORM
AVoulcl lln vf Out * AHMIMHOo ( n County ,
.11 ore StrliiKfiK I'fnnltlcN , n lln-
Nln for Yiilniillon mill Sup
port lo Tux DffilN.
At the session of the State Association of
County Commissioners and Supervisors , held
nt Lincoln Tuesday night , County Clerk M.
H. Rcdflcld of Douglas county read the fol
lowing paper on the revenue laws of Ne
braska :
"Mr , President and Ocntlctncn of the Ne
braska Commissioners and Supervisors As-
ftorlallon : The assessed valuallon of Ne
braska for 1S90 Is In round numbers $107-
000.000. which Is about 15 per cent of the
actual value. And this , too , In the face of
a stalulo which requires the assessment of
property ct Its fair value and which pro
vides a penalty for making n false return.
The current Indebtedness of the stale Is moro
itban $1,000,000. r.ml 5 mills on the dollar Is
the maximum that can bo levied for general
slate purposes. U Is manifest that no fur
ther delay can be allowed In adopting a
r.yBtem of revenue that will bo common-
ntiralo wllh the growth and material devel
opment of the commonwealth.
"I need not imlnt out to n body of men
Kiich as this the gross Inequalities that
uxlst , not only between counties , but be
tween Individuals , In the present methods of
flssrsslng property and levying taxes. The
county of Douglas , the rlcbrat In Iho slate ,
of which I am for the time being the clerk ,
asks no consideration which It would not
accord to every oilier counly. The levy of
state taxes against us amounts to moro than
$160,000 a year , and tie ! records show that
wo have paid for the support of the stale
govorr. nent slnco 187-1 the sum of $2,2S-
72R.G5. It has also been dcmonstralcd that
our average delinquency on stale laxca
nmounlii lo only 2' per cent of the levy , a
Knowing , I believe , not surpassed by any
other county In Nebraska.
"In conslderln.1 the question of revising
the revenue law several things should betaken
taken Into account. 1 wish to say In paps-
Ing that there should not be any further
legislation which will provide a system of
luxation for any part of the state , or for
nny class , different from what Is provided
for nil the people. Some kinds of prop
erty. Ill Is true , from Its nature , such ns
telegraph , railroad , Insurance companies ,
sleeping car companies , national banks , etc. ,
niUKt bo the subject of a different kind of
legislation from ether property , but the aim
should bo to make our revenue laws as nearly
uniform as possible.
"Tho first consideration Is : Shall the pre
sent revenue law bo repealed as an entirety
and a new law enacted lo lake Us place ?
If so , I believe Ihe proper way to correct the
ovlls now existing would be to have one
assessor for each county , with a term of
nix years , under n heavy bond , and Ineligible
to two consecutive terms. Ho should be
empowered lo employ assistants , and his
office should bo open the year around.
"Our present revenue law Is not wholly
bad , although , measured by results , It would
seem to be worthy of wholesale condemna
tion. Whether ono assessor shall be agreed
upon or.'fho . present system contlnticdrthcrc-
nro several features "which should be em
bodied In thu law , and With them I think
most of thu evils would bo removed.
"A proposition ( made at first by the editor
of the Omaha Bee ) has been before the pco-
plo of this slate for a number of years , and
is being advocated at this time , lo the
rffcct that all property Including money ,
bonds , stocks , notes , etc. rhall be appraised
< ir assessed at Us full value , and a levy of
taxes made on say 25 per cent of the amount.
This Idea was Incorporated In the governor's
message to the legislature of Nebraska of
18S9 , and has been recommended by the com
mission appointed by the last legislature of
Iowa lo suggest changes In the Iowa revenue
law. The advantage of this plan , It Is urged ,
.would bo to Induce the holders of property
that Is now covcreel up , to return the same
for taxation , thereby Improving Iho showing
of our Btato In the matter of accumulated
wealth. This plan Is suggested as worthy
of careful consideration , but there Is an ele
ment of doubt as to whether It would have
the effect that Is desired. In the end It
amounts to the same thing whether a 4-mlll
levy , for Instance , Is made on 25 per cent
of the valuallon , or a 1-rolll levy Is made
on Iho full valuallon. Would not the property
orty owner have as much Inducement to un
cover his properly In Iho ono case as Inthe
other ? It would be something gained , how
ever , to have an assessment that approxi
mates Iho value of Iho stale , and anything
which will lead to that result should bo en
couraged.
REPROACH TO NEBRASKA.
"It la evident that some radical legisla
tion Is necessary to roach that class of
property which Is perhaps the best able to
bear taxes. The following figure's , laken
from Ihe slalc audllor's report of 1894 , shows
a condition of affairs thai Is a reproach to
n progressive community llko Nebraska :
Franchises $ HSM
Annuities nnd royalties 1.0S5
Patent rights C 4
Clold and silver pinto 1S.M. .
Diamonds and Jewelry 19,030
Jloneyn of banks , brokers , etc. . 1.0i4 , OS
Credltsi of li.inlcH. brokers , elc. . . , Sffl.OM
Moneys other than of IMIIKS. olc. . r > v.l,712
Cri-dllK other than of banks , etc. , Ssj7
Itondx. Ktoc-kH , warrantH , etc HSw5
Share's of capital stock , Ineor-
corparaled companies 1H9.C20
Properly of companies and corpora
tions , 2,517,395
Tolal } ,
"The- present system of taxing railroads
corresponds with that In a number of stales ,
bul It is malnfcst that the counties having
the terminals do not get fair proportion
of Iho railroad lax. The total credit to
Douglas county on account of thu Union Pa
cific , with UH m I Ids of sldelracks. Its diMxitu
and superstructures , Is only $3ICGIO ; Keith
county ge-ts $391,440 ; Cheyenne counly , $391-
970 , and older western counties In the same
proportion.
SERIOUS DEFECT IN THE LAW.
"A serious defecl In Iho present system Is
that which prohibits the Hoard of Equaliza
tion from Increasing or decreasing Ihe ng-
grcgato re-turns of the assessors , except such
nt Is Incidental 'to a just equalization. This
feature should bo amended , giving the board
the power to raise or lower a precinct or
Individual assessment to what seems to bo
Just. One reason why our assessed valuation
has been going down ye-ar after year Is be
cause. Iho law docs not fix < a basis or a
ini'asuro of value. Assessors should bo re-
qulrexl In deUormlnlng the value of real es
tate to take Into account the recorded trans
fers of property In the ward or precinct when
the assessment Is made. If this Is done , It
would bo advisable tn empower the Board
Initialization to correct an assessment on
proof ( hat the consideration shown In the
recorded transfers U fictitious ,
"Thn RUhject of amending the law to so-
euro the enforcement of the collection of
real ami personal taxes Ii on Important ono
end should have Immediate attention. The
Iota ) sales of real eslalo Hues In Douglas
county this year have been merely nominal
about $ GOU , When this matter is taken up
the plan In vogue In Illinois and nemo other
states , whereby taxes nro sold on compet
itive' bids the maximum penalty which can
ho bid being 25 per cent of the tax will
bo worthy of consideration. A law to Insure *
( ho legality of tax deeds rhould also be en-
noted , and to this end the counly treasurer
should provided wllh a seal ,
"Tlio difficulties surrounding the question
of enforcing the collection of taxes without
at the same tlme < subjecting the taxpayers to
extortionate rales of Interest has brought
out a BUKKOstluu which I deem worthy of
j mention bcforo a body of this kind. The
proposition Is as follows : I'or I ho ) state nnd
county to ISKIIC annually what may be called
tax bonds , bearing 7 per cent Interest , with
an annual penalty , payable tn Ihe stale and
county , of perhaps 6 per cent. The bonds
to be sold end the proceeds applied lo the
payment of delinquent real estate taxes. The
bonds to be a lien on the real estate , which
after three years Is to bo sold , with the
right of redemption , and the proceeds of
Ihe sale of real cstale to bo used to redeem
the bonds. It follows , of course , that leg
islation that will make tax ttlles good will
be necessary , In order to make the stale and
county governments safe In guaranteeing the
bonds. Tlio advantages of this plan would
be that the stnlo and county governments
would have the use of the money , and at
the same time the tax shark , who Is so much
| In evidence under the present system , would
bo a thing of 'the past. As this prflposlllan
| Is a new ono In taxation , It should bo
adopted only after careful consideration , and
with such modification as may be deemed
advisable. .
"Another very Important question Is thla :
Why should there bo a special provision
for the assessment of certain kinds of
corporations , manufacturing companies ,
etc. ? Why should their property not bo
assessed the same as the property of an
Individual ? The slalo auditor furnishes
some very elaborate blanks for arriving
at the value of the capital stock of these
.corporations , but In practice very little tax
Is realized and the system Is a farce. In
1S91 the total valuation of the shares of
capital ntocll of the different manufacturing
corporations In the stale was only $159,620.
A better way would bo to assess the prop
erty and allow the stock to be exempt from
a taxation.
FEE SYSTEM NEEDS REVISION.
"Tho fee system for the payment of pub
lic officials Is another question that Is wor
thy of serious consideration and one on
which there Is a diversity of opinion.
There l a growing sentiment that Iho en-
lire fee system ns compensation Is wrong ,
that the proper way would 'ie ' lo fix sal
aries at reasonable amounts and require
olllclals to turn all the fees collected Into
the treasury. Whether this plan Is adopted
or not , the fee laws should be revised and
printed In the stalutc book as a scparale
chapter , and constructive fees should be
abolished. *
"Another law that should bo passed la
ono requiring counly Ireasurers to deposit
the bond , sinking nnd-other funds of school
districts In a regularly approved depository
and to give the school district the benefit
ofi the Interest earnings.
"The list of exempted property baa grown ,
to bo an abuse and legislation should be
had that will materially reduce It. The
last census report places the value of ex-
cmplcd property Hi the stale at $31,739,958.
"Tho points adverted to In this brief paper
relale only lo Iho more Important features
of the low. The work of overhauling Ihe
law will Involve considerable time and
should be left to a committee familiar with
the subject and .yet strong enough lo Ig
nore Ihe demands of class Interests. Our
stale niollo , 'Equality Before the Law. '
Is shamefully trailed In 'he dust by the
essential Inequalities of the revenuelaw. .
I would Invite Into consultallon the state
olllclals and other men whcse Judgment
Is valuable. I would prepare the necessary
legislation to bo Introduced , after mature
deliberation , and finally when the bills go
to the legislators I would place them In
the hands of hone'st men and allow no lob
byist or corruptloillsl to tamper wllh them. "
MAKKHS OK XKU'S 1'AI'KIl COMIIIXI5.
Pool Tliflr Iiitcri'HlH line ! Will Ufiil
TlirniiKli n CSi'iu-rnl AfVfiioy.
NEW YORK. Dec. 11. The conferences
that have been In progress for ten days bo-
'twbC'ii theTprirclparnianufacturers of white
news paper , have resulted In a practical
agreement of all concerned to pool Intcrcsls
and lo deal with consumers only through a
general agency which Is to be established
In this clly. The plan Involves the forma
tion of a. national association , capitalized
at a moacst amount , which Is to control the
product of all the mills. By this arrange
ment the manufacturers expect to reduce
running expenses , to reorganize the trade
and lo' promote friendlier relations between
all concerned. They expressly deny that
prlcca will bo advanced , but contend that
they ere obliged to follow the ojcamplo of
olher men directing the great Induslrles and
co-opcralo lo prevent ruinous competition.
Thirty companies are Interested In the move
ment. They arc said to control the Industry
In this country. The manufacturers say their
present plan has no similarity to that sug
gested about two years ago , when some of
the parties to these negotiations proposed an
absolute consolidation of all IntcreslH , with
the sale of Ihe various properties to a gen
eral company. The proposed Joint company
will conduct Its business on a pro rata
basis. This will be determined by the pre
vious business done by the allied companies
and Iho capacity of the mills they control.
No attempt to restrict production Is con
templated , as the foreign markets , It Is
believed , will lake whatever supplies are left
over at the end of the year.
I'ATCIIIXCJ III' Till : '
UMO.V I'ACIl'MC.
Ilf orKiinlxaUoii Ciininitlli-e MukrM
rnlillu .11 oreof IH I'liuiH.
NEW YORK , Dec. 11. The reorganization
committee of the Union Pacific Railroad ccin-
pany today atldrcajcJ a circular to the hold
ers of securities of.tho company's main line ,
Inclusive of the Kansas Pacific , i > .vn.ilnlnK !
the dcck'lon to extend to Juno 30 , 1S97 , the
tlmo elurlnc which the plan and agreement
may bo declared operative. The company re
cites the frequent efforts to securer an ad
justment of the Independence of the company
nnd of the Central Paclflei railroad from the
congress which began In December , 1895 , and
lat'ted until June , 1S9G.
The circular says that the bill agreed iipon
by the committee on Pacific railroads of both
houses shortly before thu adjournment of
the lft : session of congress Is , In Its main
fealurc ; ) . sallsfaclcry to the committee. It
Is hoped that actkn by congrcc-u al the pres
ent I'osslon ' will bo favorable. In which event
the committee will promptly proceed wllh
the reorganization upon the lines of the pro
posed funding bill. Should , however , this
expectation not bo realized there Is a proba
bility tint the government will prcceed on
existing authorization with the foreclosure
of Its liens. In fuch event tlio committee
Intends to prepare for the purchase of the
property on ouch foreclosure ? and thereupon
reorganize the property. In the exit-ting ult-
uatloa the commltlco has deemed It prudent
to postpone action In declaring the phn
operative until the attlludo of cangreo3 and
the plan becomes more clearly defined.
KOII A 1'ACIKIO COAI.IXJ ! STATIOX.
Croat llrllaln Snlil lo lit * I'ropurliiK
to Sol/i * n ' Jlfxlran iHlaml.
SAN DIEGO , Cal. , 'Dec. ' 11. The steamer
Pachcco , which arrived from Lower Cal
ifornia today , brings news that it Is cur
rently reported at Guayumas and Mazntlan
lhat the British are taking steps to establish
a coaling station at Clarion Island , off the
coast of Jalisco. Mexican officials displayed
some concern over the report and had ills-
patched the steamer Oaxaca from Guayamas
to the Island lo ascertain whether the story
was true , The rumor was that a quantity
of real had been taken to the Island and a
landing was being built.
llllniilN' lilt ; Vlolil of Corn.
SPRINGFIELD , Dec. 11. The.otllclal crop
bulletin , Issued today by the Btnlo Hoard of
Agriculture , Hhowx that the corn yield of
this year Is 2SSriOO,000 luiHliolH , averaging
forty-two bushels per ncro throughout thu
slate- . The average price' IH IS cents per
bushel. This IH the UirgcHt yield In the hl -
lory of the stale' , cxevpllng the crop of
1S79 , which re-ached t * > ver SOO.COO.CK.0 bushels.
Tliri'0 Men SoutJjnooil for Mnrilor.
METROPOLIS , lllrlJic. ! 11.-The Jury re.
turned a verdict todfty In the ease of John
Lomley , Bait Lynn and Ed Lynn , on trial
for the ) murder of Ben Ladd luxt May ,
llndliiK them utility and tlxlng their terms
In thu penitentiary at ninety-nine , twenty
und fourteen ycara respectively.
ARE GOOD ROADS A8ECESSITY ?
County Commissioner Williams Answers the
Question in the Affirmative !
IMPROVED SYSTEM OF PUBLIC HIGHWAYS
Tin- Work Itclarilcd ) > >
ln\\M unit Hi-venue OlmliicliH .
I.CHNOIIH Drimn from 12x-
liffluiift ; Aliroail.
Commissioner G. U. Williams of Douglas
county has given much atlcntlon and study
to the question of Improved public highways.
As an observant public official ho lias gained
valuable experience In road construcllon and
maintenance , noted the defects in Ihe exist
ing systems , and the Inadequalc road nnd
revenue laws which Impede progress and
permanency. His observations , coupled with
lessons In road building , drawn from the
experli'iico of elder countries , were embodied
In a paper rc-cenlly submitted lo Iho meet
ing of the state association of county com
missioners. U Is as follows :
It has taken the American people well nigh
400 years to make up their minds that llicy
need good country roads , but , if the Indica
tions mean anything , they have arrived at
that concl'isolon with n dclcrmlnallon which
means success , because , when the people
make up their minds that they want any
thing , and especially when their dcmanda
can be sallslled by the acts of public ofilclals
holding ofllce at their pleasure , they gener
ally succeed.
We are not the first people lhat have been
driven by necessity to clamor for betler
roads. Macatilcy telln of a lime In England
when public sentiment on this line rose to
such A pitch , that even the troops were
called out to quell the frantic demands of
the people. . He tells us , that in the closing
years of the seventeenth century , the high
ways In hl country had fallen , through neg
lect , Into almost absolute decay. Ho Iclls
us of Instances where Iravclero were ca
many as fourteen hours In going live miles ,
and 'hat when Prince George of Denmark
vlsllcd the country , he was six hours In going
nine miles ; that In numerous caaci. progress
w-as only made by taking tb' conveyances
lo pieces and packing Ihem o cr the almost
Impassable roads , while the unfortunate oc
cupants were carried on litters. It Is trup ,
that wo have not yet reached BO serious a
condition as this , but I cite this instance ,
first , to show what Ihe final rcsull of the
agltallon for an Improvement was , and second
end , to bring to your attention what In the
judgment of this eminent historian , was the
chief cause of Iho lamentable condition of
the roads , and on this he bays : '
"One chief cause of the badness of the
roads seems to have been the defective stale
of Ihe law. Every parish was bound lo re
pair the highways which passed through It.
The peasantry were forced to give their ,
gratuitous labo- six days in the year , and
If this was not sulllclcnt , hired labor wcs
employed and Ihe expense was met by a
special rate ( or tax ) . "
EARLY ATTEMPTS AT IMPROVEMENT.
The first attempt to improve t.ie public
roads In this Instance was by the establish
ment of a system of toll roads , but this did
not mest with general favor , and the de
mand of tl'.e public was only satisfied by the
establishment of a complete system of Im
proved highways under the direction of two
men , whose names have gone down to bls-
tory Inseparably associated with tho' con-
slruclloii of permanent roads , Thomas Tel-
ford and John Macadam , men well known
even In our day as the original utilbora of
two established systems of road construc
llon.
England loday maintains a thorough sys
tem of public roads , built upon the founda
tions laid in Ihe early part of the eigh
teenth century , largely a result of the
united demands of her people * , and thla be
ing true of lhat tlmo , I am encouraged to
have faith In the final result of our demands
at this late day.
Our Interest In this question has been
much hastened by an almost complete
change In the means of locomotion ; chief
among the Improvement In lhat direction
Is Iho bicycle , whose use h now no longer
confined lo Iho pleasure .seeker , but has be
come an established faclor in local Irans-
portatlon. It. too , Is but the forerunner of
horseless carriages , motor cycles and other
similar Inventions along this line. With Ihe
advent of Ihls class of vehicles our atten
tion Is directed at once to the disadvantage
of bad roads , because here man's Ingenuity
must supply the motive
power and we are
very quick to detect any waste of energy ,
whllo with Iho horse as a motive power , we
have been content to permit a great volume
of energy to go lo waste principally because
of the fact that It was no strain upon us.
Now that we have at last become awakened
to the nece&slty of an Improved eyslcm of
highways more In harmony with the present
conditions , wo naturally turn our atlcntlon
to the steps necessary to obtain it.
THE LAWS INADEQUATE.
That our present laws are Inadequate to
the proper maintenance of a complete sys
tem of highways must bo admllled by all
who have given Iho malter any attention
whatever. We are loday suffering from Iho
same narrow , contracted legal enactments lo
willed Macauley refcru as the chief cause
of bad roads In England mentioned above.
Under the provisions of the present statute
governing Ihls department In Nebraska , the
supervision of highways In largely parcelled
out to the township , thus practically dividing
the stale up Inlo some plxtren hundred or
moro road districts ; each ono delegated with
moro or less authority to construct and
maintain roads within Its own boundaries ) .
This system is no doubt In harmony with
the true Idea of domocrallc covcriimont.
which seeks lo bring the management of all
public affairs clo j to the people , but In
the maintenance of roids It hau 1(8 ( draw
backs. Public highways are not entirely
local affair ® inasmuch as Ihey ore designed
to bo ut'sd by all the people , and are In fact ,
used most by persons goins to and from their
nearest market , which l usually ono
of two or three of the larger townr In the
county , so that In my judgment , Iho smallest
district Into which the road system of the
state ought to bo divided , Is ono coextensive
with the limits of the county , but with the
coming of modern Improvements In the
means of transportation , our public roads
become of moro general Importance to the
people of the state , m that I would advocate
Che * establishment of a system of road.s con
necting the most important commercial cen
ters of Iho dale , lo bo known ay ttuto
roadn , constructed and maintained under
pome plan of general supervision KO that
tlie'y might bo kept In a uniform state of
repair throughout the state , that the travelIng -
Ing public might rely on tbclr condition at
all times and In all BcatoiiH. The construc
tion and maintenance of roadu leading Into
Ihopo larger avenues of travel might well
be left to the authorities of the county , and
by that means the general traveling public
need not under from the neglect of local
authorities to keep the roads under their
cure In proper repair.
ROAD REVENUES.
Radical changes must bo made In the pro-
vUlonti regulating the collecting and expend
ing of. tlio revenue needed to construct and
maintain cur road system. At preient wo
hive too many ofilclalu clothed with too much
authority In this direction ; the overseer , the
supervisor , the town board and the county
board are each vested with moro or lore power
to pay out tlio road and brldgo funds , and the
reuult IH thai their Interests too often clash
and Itielr authority loads them Into conflict
wjillu the public suffers. In my opinion suf
ficient funds are expended upon the roada In
thin Btato every year to keep them In fair
condition If It wcro only applied at the
proper tlmo nnd In the proper plice , for In
thin , aw In treating disease , an ounce of pre
vention In worth a pound o ( cure ; but the
trouble ) at present la that what IB every
body's business lo nobody's business , and
wcrk upon roads Is put off until n lime when
nothing else can be done , and by tint tlmo
the work on the road might ay well be left
undone.
11 fccins to mo lhat we can well afford lo
apply the same buslncsn methods In main
taining our public hlshwayn that have- been
adopted by the authorlllcs of. cur larger rllles
In caring for Ihelr streets. None of the clly
governments have ever rellod uncn citizens
working out their tix upon , the streets , and
I am one who believes" that this Is an tin-
wlso provision In the country. Not only doca
It fall In Its real purpocc , but It Is * a moft
expensive means cf cplleiting tax. In my
counly It hat' cost froui fl lo ? 3 to collect
every ? 1 of poll lax wocked .out on the roads
during the past four yeifs. ' No buslnevs man
would long continue such system as this.
I think It our duty to support such changey
In the' laws as will pUccthe.caro of cur roads
In the hands of men s lcjate.l with an eye
single to their cppe-claUnUiesj for Iho work
In hand , and Ihcn tmppo t tUcm by such pro-
vUIoiis with regard 'to jtau raising of funds
as will enable them tojinaVe repairs at tlio
proper llntc. 1 have undertaken here to In
dicate Mine of the motjt Important chancfs
which are. In my opinion , necessary In crder
to secure the best rosultp.
PROBLEM OF CONSTRUCTION.
Afler we have oblalned Ihe needed legtola-
llon we are confronted with n question
equally as Important In the perfect develop
ment of this plan , which la , how to con
struct our roads no that they may be mo.it
serviceable In all kinds of weather. In
the solution of this part of the problem we
are somewhat restricted In thla stale lo
such materials as wo have at hand , and for
the moat part the main problem for us to
solve la how to construct a dirt road that
will stand In all kinds of weather.
Thcwo who have had ertpe'rlence In buildIng -
Ing roads , know that our common enemy In
water. Hoth Telford anil Macadam In Ihelr
theory of road building , contended for a
thorough system of drainage , as nbsolulely
csscnllal to a. permanent foundation , and
In order to obtain this they usually ran deep
side ditches parallel wllh tliq roadway , and
In very wet soil these w re connected with
cross or mitre ditches under the read , thua
carrying off at all tlmeoitall aurplua water
and keeping Ihe foundAllbii or bed of Iho
road well protected. Wo may , however ,
avoid much of the expensive part of drainage
on account of the fact that We nro favored
with a climate which nraLito 'the soil In dis
charging all accumulated moisture , so that
U' our surface drainage Is perfect we shall
go a long way toward preserving the road
way. Nothing will be-lost , In my opinion ,
by a liberal use of dralrrltle In constructing
roadways , especially lliroiiKh low ground , If
a sufficient fall can Vie ! oVlalncd , so that the
pipe will clear I'self. Taj-'advantage ' of Ibis
mclhoii of drainage I.i that after It Is once
built. II requiixs llttlo or no care lo keep It
In cpcratlotr. ,
PRACTICABLE GRADES.
The next Important feature In road bulld-
ing Is the grade , which phould be as easy
as practicable , but , above all , In a system of
roads covering the entire .state , there should
bo a maximum grade established , so that
In making heavy hauls * n teamster might
know hnw to adjust his load. This Is one
of the mcst Important Items , and ono that
receives too little attention at Ihe hands of
road builders ; Inasmuch as Ihe welghl of a
load that can bo moved over the entire
k'ngth of the road Is necessarily limited to
the amount that can be moved up the steep
est grade , you can easily see how 'an other
wise perfect system of roads might be de
prived of much of Its value by ono un
necessarily steep grade. On a level macad
amized or paved road , with a smooth sur
face , In ordinary repair , the amount of force
required to bo put forth to draw a. load maybe
bo token to be one-thirtieth of the load ,
varying somewhat with the construction nnd
condition of the wagon * bilfln , golng'jin hlil
tllA.hnmn linn lint fitilv fn m.ivn ttm IniTiT. hut
to lift It as well , and the additional force re
quired to bo put forth on this account Is
very nearly equal to the weight of the load
drawn , divided by iho rale of Ihe gradient.
Thus , on a gradient of no In thirty , the
force spent in lifting is o'no-lhlrllclh of Iho
load , so that In ascending1 the grade n horse ) '
must exert twice the force required to moyo
the load on a level. In descending such a. '
gradient , the load , when , oape started , would
just about move of Its OKU weight without
pressing on the team , thiis giving Uie horse
an opportunity to recuperate the exhausted
force required to haul Ihp load up the hill.
A horse can exert without difficulty twice
his usual force for a time , and the same is
true of the bicycle'rider , and they
can , therefore , ascppd n grade
varying from three to , rt per cent , with
out a sensible diminution of speed. These
and other consideration relating to surface
drainage , have led to oho In thirty being
considered ns a ruling gradient on first-class
roads , and. In my judgment , the maximum
established grade ought ! to bo restricted to
1 per cent. An Important feature' In the
question of grades , and ,0110 lhat Is often , If
not always overlooked , . U th run of the
grades , lhat is whelhcrj the ascent shall be
the same from the beginning to the top of
the rise. In early Engfleh roads building it
was considered wlso lo , "dccrecso the. grade
toward the top ; recent'experiments have
demonstrated that tin ? best results are lo be
obtained by making' tlio etcepest part of the
grade directly at the tdart , thus giving Ihe
team an opportunity tq surmount a consid
erable portion of the rise whllo fresh. This
method la equally favqrablc-H to the bicycle
rider , who relies upon , thenomeutnm ; ac-
cumu'atcd on the level for a considerable
portion of the force exerted in ascending a
hill. This Is contrary , hqwcvcr , to the usual
custom , which Is to e ao off the grade at
both top and bottom , thus ma'klng the hard
est pull In the middle of the illl. |
ECONOMY IN EXPENDITURES.
In Douglas counly the efforts of the Hoard
of County Commissioners have been directed
toward overcoming as' far as possible the
weaker points In our present laws , both In
relation to the nuuinur of expending the
funds and Hie methods employed In carrying
on the work ; for Instance , we have reduced
Iho rxnendltu.ro on account of overseers
from $1,220.0S ( ! in 1S92 $3,424.13 in 1S95.
The sum saved In this Jln'o has been largely
expended In operating road graders , with
good results ; our cxpcr.dlturca In that line
having Increased from $1-03.G5 In 1SD2 lo
$0,001.11 In 1S94 , while -ve * did not expend
quite so large a sum .In' 1&95 , yet we have
.done good work wlth.nur graders. During
1S92 , 1893 and 1S9I we'have moved about
470 OfiO cubic yards of. .earth at a cost of
$ ll,3G7.05 : , or an average of ' 0 4-0 ccnls per
cubic yard. In addition to .this , there had
been graded with the rpunty graders , up to
the beginning of the. jirc oit year , 2C7M
miles of road at an average cost of $37.CC
per mile , The figures for the past year are
not at hand In such riape } * as lo compare
with the above years , but 88 nearly as can
bo estimated we have graded about forty-five
and a quarter mlkn ofroad1 : with Ihe grad
ers at a cost of $39.9J.per ) mile , whllo we
have trimmed up seventy-two and a half
miles of thai graded Fa J892 and 1S93 ,
Ihus at the present tlmo wo have In our
county about 323 miles \jf road graded up
In a first-class condltlonnt an average cost
of about $38 per mile , not Including the con-
Iract work. L
We find this to be o. vast Improvement
over the old system oMependlng upon the
overseer In each prcclncli by it we get more
work at a less cost , pndjt > ( fives us a uniform
system of roads thrpughout the county.
All great reforms art Qf .slow growth , and
we must not expect toojujuch at once , but
what wo hope for IB to no Impress upon the
people Iho great need for , good roads , that
at no distant day , In the , state of Nebraska
at leant , wo shall have jn , ynlem of public
highways that will meet Ihe requirements of
all classes ,
i "T"
< IIIH Coiiipiiiiy < i > Altmirli 11 Illviil.
KANSAS CITV , Pec. Jl.-Ono year ago
HID .Missouri OIH : company began opera-
llonn here , nnd Immediately began a war
on Iho old Kansas City UIIH company ,
which resulted In u Wfci'iil rate for gas
nnd In 111" Klvl'iK ' myuy of thousands of
free gut * HIOVOS. Now , . It IH stntnl. the old
compiiny IH figuring on and IIIIH pnicllctilly
consummated u deal to absorb the Mis
souri CliiH company and te > ralro the prlcn
of KIIH to M a tlioiiHiind , Allhoui ; ) ! the of-
MclalH of both coinpniik'H refuse Informa
tion on Dm Hubject. they do not positively
deny that its consummation Is likely ,
COST OF SCHOOL TUITION
Questions for the Consideration of the Supreme
premo Court
WILL TEST A RECENTLY ENACTED LAW
Fremont School Hoard mill
Cniiiity llonril of Sniiorvlsor *
I.IUcly to AKroo lo ii Stutu or
1'autH to Ilo SiiliinlltiMt.
FHU.MONT , Dec. 11. ( Special. ) The con
stitutionality of what lo commonly known ns
the free high school law enacted at the las' ,
twslon of the legislature Is likely to bo
tested In the cupromo court on an agreed
case between the Dodge county board and the
Fremont school dli'lrlct.
The law Is not looked upon with much
favor by the Fremont school board for the
reason , as Elated by Superintendent Miller ,
that many of the Graduates from the city
Echooln are not up to the grade of the lower
clai-s of the high school. The actual cost of
furnishing tuition to a pupil In the Fremont
High tichool hafl been determine , ! by the
hoard to bo $3 per month. When the law
flr't ' went Into force Superintendent Miller
appeared before the county board and made
a statement , showing the cost of tuition and
asking $3 per month for non-residents.
It was then agreed that the bojrd should
pay $2 per month and the irarents or guard
ians of the pupils $1. At the closx. cf the
school year a bill WOP presented to the board
for tuition at the rate of ? 2. It Is claimed
by Superintendent Miller that the board Ig
nore ; ! the contract and Intiteid of allowing
the bill of $70 at ai ir.ilr < e < ] iient meeting
adonted the following resolution :
Whereas , U IH a question with the hoard
ns to whether or not tin- tax provided for In
section S. subdivision C , chapter Ixxlx , of the
aet relating to free high schools , Is a part
of the iri-mlll tax provided to be levied by
counties under the constitution , or Is a
special lax to bo levied In excess of the
tax of IB mills ; now , therefore , for the pur
pose of dolnt : justice and complying with
said law OH far a It Is In the power of
the board , bo It
llesolvod , That the county attorney be
and In ; Is hert'by Instructed lo arrange with
the school directors of the city of Kremont
for the submission of said question and
the constitutionality of said law to the su-
prirm * court of the stale of Nebraska , the
costs of such proceedings to bo paid by
Dodge county.
DELAYING ACTION.
Although this action was taken In July
last , the cao has not yet been agreed upon.
At the August mooting of the school board
a resolution was adopted refusing to nlnilt
non-roldcnt pupils to the High school en
account of lack of room. Shortly after , how
ever , Eomo of the members of the board pri
vately ndvlbcil Superintendent Miller to ad
mit tboi-o applicants who were qualified , giv
ing1 them ouch accommodations on were prac-
tlcab'.o and chsrslng them ? 3 per month tui
tion , payable In advance , with the under
standing that If the tultirn was paid by the
county ? 2 or the full amount If obtained waste
to be refunded.
There are now ten non-residents In the
High school under this arrangement , two
of them from Saunders county. Superintend
ent Milter states It 1 ? the Intention of the
school buard to present a bill for the tuition
of these pupils st the end of the shool year
to the county boards of their respective coun-
tloo.at tilt ; , rate of & ) per month. In the
high a2hdola at1'North IlendDodge , - - Hooper
ana puriuutr uiuru tut ? auvciui JIUJI-ICBIUI-III.
pupils and their rc.ipcctlvo districts have not
received pay from the county for their tui
tion. The Fremont school beard Is not In
favor of the law , as the members do not
consider 1U equitable to bo obliged to furnish
tu'tlon ' which actually ports the district $3
for $2 , especially In view of the present
crowded condition of the High i-chool buildIng -
Ing , and ItD \ doubtful If the board will bo
willing to pay an attorney to prciunt the
case In tlie supreme court. It Is Its under
standing that the resolution adopted by the
county boards \ broad enough to cover the
pay of an attorney for the beard.
ColiiinliiiN Plrciiicii Kiilrrliiln.
COL.U.MUUS , Neb. , Dec. 11. ( Special. )
The Columbus fire department nave an en
tertainment last night at the opera house
which was well attended and will net the
bojs a neat little sum to be used In enter
taining some 500 or GOO firemen and visitors
during the fifteenth annual convention of
the Nebraska State Volunteer Firemen's M-
soclatlon .which meets here January 19-21.
The department was assisted In their enter
tainment by the Columbus orchestra , the
Mandolin club , the Columhua Orpheus , the
Whltmoro Hides and othera.
l.i'turli World CliniiKc-K II * 1'olltU'x.
SCHUYLEK , Neb. , Dec. 11. ( Special. ) The
Leigh World , which about eighteen months
ago was ehapgcd from a populist sheet under
the managtir.cnt of C. II. Swallow to re
publican under H. D. Saunders , has changed
hands again and will be a populist organ
after December 19 , and under control of W.
II. Ilyland of Wilson precinct. Hyland had
been a Colfax county teacher for many
years until the present , being considered one
of the very best. Ho has been active In poli
tics , In 1S95 having been candidate for county
superintendent of schools.
SlinolN n I'rlMoin'i- Ills Coll.
FALLS CITY , Dec. 11. ( Special. ) The two
Drown boys confined in the county Jail await
ing Irial for burglary refuse to obey the
sheriff. The eherlff says they keep quiet
through the day and when bedtime arrives
they inako such a noUo as to prevent any
one fcleeplnc. The other night the sheriff
went down and ordered them to bed. Ono
went , but the other refused. The sheriff
took Ills revolver and hot through the
man nnd made a sllcht wound on both lecH
just above the knee.
\IIITIMV Kfci'nin * from Snft'ociillcm.
COLUMHUS , Neb. . Dec. 11. ( Special. )
Frank Gearliart , chief clerk for John Flynn
& Co. , together with his wife , had a narrow
escape from suffocation from hard coal gas
last night. Ho awolio about 3 o'clock , Just
In tlmo to discover the situation and get
Homo frejh air In the rooms. Mra. Ucar-
hart lo still very weak from the effects of
the asphyxiation , but Is thought to be out
of danger.
Complaint CMiiirKi'ilo Crime.
NEBRASKA CITY , Dec. 11. ( Special. )
John Fell , who was arrested at Talmage n
few days ago on the charge of obtaining
money under false pretense's , was discharged
today by Judge Kanmcy , an the complaint
charged no crlui" . Fell threatens to bring
an action against the complaining wltnc3s ,
.Mark Hersleln , a jeweler of Talmage , for
110,000 damages for false Imprisonment.
Niiiiii'ilrrN Count } ' Coroni-r Itt-Mluux ,
WAHOO , Neb. , Dec. 11. ( Special. ) A
few days ago Dr. Torgncy Anderson , the
coroner of this county , rcnlgncd , his reason
being that the offlco did not pay fuilllclcntly
for the trouble and Interfered with his prac
tice , Yesterday the county commissioners
met and appointed as Dr. Anderson's suc
cessor U. I ) . Hupp , a druggist of this city.
Iti-llurloiiH Itcvlvnl nt Si-liiiyliT.
SCHUYLBIl , Neb , . Dec. 11. ( Special. )
Protracted meetlngo are In program at the
.Methodist church , being at present conducted
by the pastor. Rev , J. W. Jennings. Hev.
.Mr. Dawann of Omaha was cxpeelcd thla
week , but became sick a few days since and
could not conn' , Tuo meetings are well at
tended and are growing Interesting.
HiiN > ' ( Ylhlilnir Corn.
STRO.MSIIUIUJ. Neb. , Dec. 11. ( Special. )
The farmcrti are again busy In the corn
fields , and corn huukera uro In big demand ,
an high an 2 < / & cents per bushel Is being of
fered for bunking. The weather Is line and
tlirco weckii more nice weather will enable
farmcro to Iiavo tbclr corn all cribbed ,
I'OVI.TIIY AM ) STOCK SHOW I'l.OSN.
Sixth Annual Kxlilldtloii of Ilio South
er \olirasUa Axiiii'lullon.
HASTINGS , Dec. 11. ( Special. ) The
sixth annual exhibition of the Southern Ne
braska Poultry and Pet Slock association ,
.which has been on In this city since Tues
day , closed this afternoon. There were over
300 birds on exhibition and the whole af
fair proved a success. The premiums won *
awarded as follows : J. C. Oerspaeher of
Dram ! Island , first on Light llrahma hen ;
L. P. Wright of Geneva , first on pair , first
on pullet , first on cockerel of Light
llrahmas ; M. II. Polllnger of Kencsaw. nee-
nnd on Light llrnhma cockerel ; Ayers .t
Son of Geneva , first on pen of Partridge
Cochins , first and second on cockerel and
first on hen of same breed ; Charles White
of Aurora , first on Cornish Indian game
and second on pullet and hen of the same
breed ; A. A. Stone of Hausen. first on
Hronze turkey torn nnd first and second on
hen of the same breed. The balance of
premiums were captured by Hastings ex-
hibltors : Webster Ilros. , first and second
on pair Partridge Cochins ; Chris Jacobs ,
second on Partridge Cochin pullet ; J. F.
Holler , second on Partridge Cochin hen.
first on Huff Cochin hen , first on Huff
Cochin pullet , second on Duff Cochin lien
and pullet , first on while-faced black Span
ish cockerel and first and second on cock
erel aivl hen of the same breed ; Fred Ken-
uer , first on Irish Gray cockerel ; John Ly-
innn. first on pair bantams ; A. M. Work ,
first on pen , rose comb Hrown Leghorns , i
first ami second on cockerel , llrst and sec- j
onil on hen and first on pullet of the same
breed , first on Silver Laced Wyandottcs. second - '
end on cockerel , second on hen and first and
second on pullet of the same breed ; W.
Ohllielscr , second on pen , second on cock
erel Hose Comb lllack Leghorn , first on
lllack Leghorn cockerel , second on hen and j
first and second on pullet of the same breed ;
t
J. II. Smith , second on pen ( if Wyandotlcs I ,
and second on pen , of Partridge Cochins ; I
Mrs. E. 1) . Flrbcnle , first on White Wynn-
dotto pullet ; W. II. Alexander , first nnd second
end on Golden Wyandotte cockerel , second
on pen of same ; P. II. Shorrard. second on
Ulnek Plymouth Hock ; A. C. Albright , second
end each on Light llrahma cockerel hen
and pullet.
( ilrSI\li .S nljAYKII .Ml I CV1I' I'I'ltlVilJ. '
Norfolk SiiNt | - < t Xol tinKilKltlvo MIIV-
ilcri-p from SolmyltT.
SCHUYLUR , Nob. . Dec. 11. ( Special. )
Word from Norfolk states that the man
answering the description of Glaus Detlcfsen.
murderer of Dledrlch Gleslng , detained by
officers at that point yesterday afternoon , Is
not the right man. Detlefsen , up to last
night , had seventy-two hours start , with not
the slightest trace of him , after ho left his
brother-in-law's homo In at
- - Dodge county ,
10:30 : Monday night , so there seems now to
bo little hope for his arrest. Descriptions
have been sent In all directions , each accom
panied by a photograph of the murderer.
Musical Kvi'iit n Ili'lli-vni- .
I1ELLEVUK. Neb. . Dec. 11. ( Special. )
The T. 1C. quartet of Omaha gave a concert
hero last evening at Clarke hall , under the
ausplcca of the Young Men's Christian as-
Koelatlnn of Hcllevue college. A large and
enthusiastic audience greeted the quartet.
The quartet was assisted by Miss Lucas and
Messrs. Thompson and Coatcs. students of the
college.
McKlnli-.v Club MfinlicrM Kiitrrtnlii.
WAHOO , Neb. , Dec. 11. ( Special. ) A
number of the mombcis of the McKinley
and Ida McKinley clubs gave an entertain
ment at Havllk'a hall last night. The en
tertainment consisted .of a > two-act 'comedy ,
which was , .well receivcil..by a Iargc--.uudl-
encc. .A.neat i > um'wasreallzcd. _ "Thd" pro-1
cecds will bo devoted to charity.
KS.CAPl ! OK A WYOMING .MIIItnKltEIt.
"A mi f'liiuilitKlitim Hfiiflii'M < ln-
lll-KNIl roNNI-NHlOIIH III HIM KIlKllt.
SUNDANCE. Wyo. , Dec. 11. ( Special. )
"Annlo" Cunningham , the cowboy who shot
and killed Ranchman Ilarnard , Is still at
large , and It Is believed has succeeded In
reaching the British possessions , where
ho Is practically out of reach of pursuit.
Details of the tragedy show the killing
to have been a cold-blooded murder of
moro than ordinary atrocity. Cunningham
boarded In the Ilarnard family , and the
cause of the trouble grew out of unlawful
Intimacy between him and Uarnard's wife.
Mailers were reaching a crisis In the fam
ily when Cunningham made the attack
upon Ilarnard. The latter was lying In
bed when Cunningham stepped Into his
bedroom and shot him In the side as ho
lay asleep. The wounded man attempted
to turn over , when Cunningham fired a
second shot , striking his victim In the
back. Indicting a fatal wound. Marnard's
family aided the murderer to escape , fur
nishing him with clothing and a horse.
Ho stopped the first night out at the
Crass-Anchor ranch and had several days'
start bcforo the authorities Wcro apprised
of the murder.
All AYiint KxitfrlnifnC .SIntloiiN.
LAUAM1E , Wyo. , Dec. 11. ( Special. ) An
Important meeting will be held by the Wy
oming university trustees December 17 to de-
tcrmlno the future action of the board In
reference to maintaining thu substations of
the Htato experiment farms during the coinIng -
Ing year. The general government has In
the past appropriated annually Jin.OOO for
maintaining these stations and the board
has'herctoforc divided this amount and main
tained substalions at Lander , Wheatland ,
Saratoga , Sundance and Sheridan. The sec
retary of agriculture now advises that but
one station be maintained and that the en
tire sum of $10.000 under Iho appropriation
be expended at the main station which Is at
Laramle. The people of Lander are making
an effort to have the main station estab
lished at that place and an experimental
farm established there which will be of
nr.ir.tlpnl timipflt tn Mm nirrtnllltllr.il Intnrnuta
of the slate. There will be a lively contest
between Lander and this place for the sta
tion and the rcault Is awaited with great
Interest.
KOIII I'lny I'Varrd.
SUNDANCE , Wyo. , Dec. 11. ( Special. )
Grave apprehensions are had by the friends
of Henry Folsom and Ora Rice , two young
men of tills place , who left hero In Oc
tober with two carloads of horses for Mis
sissippi , and from whom nothing has been
heard since October 20. At thai lime they
wcro following a circus and selling horses.
Their friends fear they have been foully
dealt with , and are preparing to send a
messenger In search of them If no now a
Is received of their whereabouts In a short
time.
liffniifl llnnk Paying Out.
CHEYENNE , Wyo. , Dec. 11.-Special. ( )
The receiver of the Cheyenne National
bank has received advices that a judgment
of $10,000 obtained against the firm of
Christie & Janticy of Now York City Is
likely to bo paid In a short time , and Ibis
amount will bo added to thu dividend
which will bo paid tlio depositors of the
bank before Its affairs are closed. To the
present tlmo the depositors have received
CO per cent of their dcposltii ,
IM.SCHIMI\ATi.S AOAI.VST OMAHA.
WcMlcrn I'VflKhl AnNorliillon Half
Commit If f'n II < ( < ) in MI mil a 11 ( i u ,
CHICAGO. Dec. 11. The rate committee
of the Western Freight association has
agreed to recommend the establishment ( if
the tame rules and regulations to govern
groin milled In transit ! for the territory catt
of the Mlsuaurl river ax are In effect In tha
territory west of 'tho ' .Mltsourl river. The
proportional rate on through tralllc will bo
2 cents a hundred pounds hliiheir from Omaha
than from Kanwu City.
A goncra-1 advance In Die rate on nail from
Kansas polntii and ( riinr Chicago to thu Mis
souri wax recommended ,
It was alio agreed to abolish tbo differ
ential rate on stock cuttlu an against kUJI-
fcccattle. .
FREAK OF AN IOWA GIRL
Gives DCS Moinoi Police and Reporters
Something to Worry Over.
TRIES TO DROWN HERSELF BUT FAILS
CulN it Sniiill Hole In ( In- lee Over n
I'oiiil mill KOI-OON llor-
NoU In limit
1 KlrM.
DKS MOINES , Dec. It. ( Special ) Thepo -
! 1 llco niul newspaper repertory of this town nio
I i trying , without apparent chnnco of
to unravel tlio tloialls of a mysterious
I nt Biilcldo last night. Thu iinfoiUnuitovtiu
j ! tried to take her own life fnlloil , anil then
j ! disappeared completely from vlow. was n girl
j nbout 24 years old. very hnmlsomo mid be-
; llovcd to bo of uoo.l family.
About t ! o'clock lant night she. entered tlio
ftreot ear stnllon at Greenwood Park , a suburb -
urb , nnd ns'ked ' for help. Stic wns waked lit
mud said water , half frozen nnd utterly din-
courcgcd , evidently not caring whctlier t > ! io
lived or dlc.l. She paid aho had been skating
on nil artillcl.it lake In the park nnd had ful-
luu through the Ice. Frcil Mills , the colored
man \\lui kccv | < a small store In tlio tar
depot , called his wife , nnd Bhc took the girl
to a private room and Rave her dry clothing.
.MillH bullevod the girl had lle-.l to him and
wont over to the lako. There was not n mark
of a skate on the Ice ; In the middle of the
lake wns a hole which had evidently boon
broken through the thin crust with u hugo
club that lay imir. The hole was HO wiuall
that the girl could not possibly have fallen
through It In such n manner as teak hnr-
nlf ; from head to fact , and yet her hair hail
been full of mud. The water was found to bo
leas than two feet deep , nnd the appearances
all Indicated that sio had broken the hole and
then deliberately tried to force her way un-
ilnr Mm lnItrtnil fltvif 1'lMillMtF Mil ( tiiMMKftl.
blo she gave tip the attempt and went to the
station.
Minn returned nnd when a'to was ? dressed
and ready to KO down town on the car fol
lowed her. She arrived at the down town
depot and secured n transfer to the Sixth
nvonuo line. Mlllo could not KO farther , auil
aifted tSo Krcot car men to follow her homo ,
but they could not take the time. The con
ductor of the Sixth avenue line was asked to
watch her. Ilo saw her leave the car at
School atrecl , In ono of the licit neighbor-
I'oods ' In the city , and disappear , walking
north and evidently on her way home. From
tliat tlmo nothing Is known of her. The olll-
CCM have been unable to learn of the case ,
but are convinced that slio was n girl of good
family. The clolhlng left at the tirucnv.'noci
Park depot wan puch an nonn but a K\rl \ of
ros'.tlon ' would have worn , but there wn not
a mark on It by which It could bo Identified.
AS TO TIIH KIX.lXrHS OK IOWA.
Slnlo Kxi-onllvf Council I'ri'inirliiKT iv
Nliitfinoiil of ( lir Condition.
DES MOINES , Dec. 11. ( Special. ) The
state executive council Is preparing a stnto-
mcnt of the finances of Iowa , which will bo
used as the basis of Governor Drake's recom
mendations to the legislature on finances.
The governor has not Indicated what .policy
ho bcllovcs should be pursued , but he has
been giving the question serious considera
tion. Auditor McCarthy has In preparation
a.dctatlcd report , showing the amount of
the'stato. must , rxnend the remainder
of tlio biennial period , or until January 1 ,
1S98 , and estimating the revenues that wilt
bo received. The situation Is not Improved
by an examination of detailed figures , anil
members of tlio legislature are generally of
the opinion that tlio levy will have to ba
raised or an Issue of bonds will bo unavoid
able.
Treasurer Hcrrlott talka plainly about
finances. The state must rolso moro money
or It will bo compelled to cripple Its Institu
tions , They have been growing fntU In the
lust ton years , and the appropriations for
them have almost doubled , while the as
sessed valuation of the state has practically
not Increased nt all. This year the valua
tion returned by the assessors Is actually
smaller by $4.000,000 than last year. The
valuation of personal property Is only $94-
000.000 , and yet this Includes all banks ,
moneys and Investments , and an aggregate
of wealth , which. If fairly , valued , would bo
siilllclcnt to relieve the stale of all Its em
barrassments. Hut personal property iloos
not pay Its loir proportion of taxes. Mr.
Harriott Btrongly favors the plan of cash
valuation of all property. Ho believes It
should bo substituted for the present loose
method , by wnich absessors In ono county
place a nominal valuation of 25 per cent on
property , and those of another MX It at CO
per cent. Ho believes the revenue laws must
bo completely reorganized , nnd that It
should bo done at the extra session.
The move in this direction Is growing
stronger nmoig members of the leglslaluro
and a serious effort will bo made at the
extra session to adopt a cash valuation sys
tem.
SAXTA KK I H-1I.I 3TS ITS OKKICHHS
Cliiuittf In < li < - lly-I.HUN Ailoiiloil ( a
Mllltf tlllH I'ONNllllo.
TOPEICA , Dec. 11. At the annual meet
ing of the board of directors of the Santa
Pa system here yesterday the entire board of
directors , the executive committee and the
olllcers of the road wcro re-elected. The
firm of Prince , Waterton & Co. . of Now
York and Chicago , wan re-elected an the In
dependent auditors. Chairman Alilaco ! ' .
Walker submitted his annual report which
was adopted , having been made public before.
In order to make It possible to re-elect
the board of directory , a special meeting ;
was held this morning to change the bylawu.
At n meeting of the directors lust year an
amendment to the bylaws waj prepared ,
providing that termti of four mcmberu of the
board should expire each year. This chungo
.jvas arranged to become operative at this
year'u meeting , but the directors , at the
special meeting this morning , changed the
rnlo HO that It will not take effect until the
annual meeting of 1S97. This was deemed
advisable bccauuo of the fact that a largo
amount of legal proceedings are still pending
and no change In the jiresont management
1s desirable to the Santa Fo company.
SOlTlliitKA.VSAS ! COAI. COMIIIXH ,
( ) run n I/.ill 11) M Kin-moil In KIIIINIIH Oily ,
In Control Hit ! OiHiiul.
KANSAS CITY. Dec. 11. According to In
formation that comes so direct that It can
hardly bo questioned , a combination to con
trol absolutely the output of the coal mine : )
of southern Kansas , aggregating half a mil
lion tons annually , lias been formed. The
members of the combine , which already ban
assumed definite proportions , are the Central
Coal and Coke company , the Kaunas & Toxns
Coal company , thu . uel departments of the
Santa Ko and thu .Y.lHsourl Pacific railway *
anfl the Southern Kansas Coal company. Thu
combine Is to bo known as the Kansas Com
mercial Coal company. Captain S , W. Knlf-
lln , formerly manager of the fuel properties
for the Missouri Pacific , 1ms been made general -
oral manager of the concern , which , It l
said , has HO figured out ltd organization ai
to evade the anti-trust law.
.SnoocNN of n Hlrool IliillivilDrill. .
CINCINNATI , live. 11. A Hyndlcnto nun
been formed hero nnd IIIIH agreed to luke
up IWiO.fXX ) Hfcoml mortgage * bondH of the
Cincinnati , Newport & CovliiKlon Btrcut
Itnllwiiy compiiny , mihjcct to ratification
by the stockholders , most of whom nro of
Clevt'lund , Plttsbtirg and Cincinnati. Tim
company IIIIH sixty mlleH of track , The
HVHtem IH capitalized at $1,000.030 , of whirl *
tlirce-fourthH IH paid up , and It liaau $3tMi-
000 bonded debt ,