18 THE OMAHA DAILY BEEs SUNDAY , DECEMBER 18 , 1808.
FAULTS OF THE REVENUE LAW
Weak Spots la the Nebraska Statute and
' Probable Remedies Suggested.
AMBIGUITY THE CHIEF DIFFICULTY
tlerr Measure Slionlil He go Frnmed ate
to Clearly UxprcRu It * Intent on
All Polntu nxrmntloni
Tlml Mlulit Be Mnde.
OMAHA , Dec. 1C. To the Editor of Ths
Bee : The revenue eystom of the State of
Nebraska seems to have been framed on
the theory that oil men were strictly hon
est , assuming that on account of the pa-
trlotlo Interest each had In Iho general wel
fare and prosperity of the community no
Individual would shirk a just responsibility
by seeking to evade the payment of his
proportion of the public dues. Such a. sen
timent may have been suited to the time
of our fathers,1 In the' early days of state
hood , but It Is not In accord with the ad
vanced Idea entertained by the average tax
payer of the present tlmo. Men do not pay
taxes In these days because they are In
spired by any moral obligation to do so.
The power which compels them to con
tribute to the public purse Is strictly a legal
one , and In order that the tax may be col
lected -they - Insist that every provision of the
law relating to Ha levy and collection must
be strictly and literally compiled with.
Many a business man has endorsed a note
or become surety on some obligation to ac
commodate a friend In whom he bad confi
dence. The friend falls to meet the pay
ment , and while In many Instances payment
by the guarantor might bo avoided , yet In
the majority of cases his default Is made
good because of a moral obligation between
the signer and the lender ; but In the pay
ment of taxes no such obligation obtains.
Only'tho ' slightest deviation In the proceed
ings Is necessary to furnish technical
grounds upon which to base on action to
annul the tax. Therefore It Is essential
that our revenue system should receive a
thorough revision In order that It may be
reconstructed upon a plan which Is In har
mony with the advanced stand which the
taxpayer of our time has taken. In addi
tion to what I have already said on this
subject I may bo permitted to offer a few
suggestions relative to certain specific
changes which seem to me especially ad
visable. In calling attention to these neces-
iary amendments I have endeavored In each
Instance to glvo my reasons therefor , sup
ported as far as possible with extracts drawn
from the actual practice of other states In
similar cases.
IIiiNla in Nebrnnkn.
In the present revenue act of this state
it Is provided that "real property shall be
valued at Its fair value , estimated at the
price It will bring at a voluntary sale , where
public notice "has " been given and a pay
ment of one-third cash and the balance secured -
cured by mortgage. " At a diet glance
this would seem to bo a fair basis of valu
ation , but In the actual administration of
the law much contention has arisen and
the construction placed upon this section
varies greatly In different quarters of the
state. The word "fair" In the conriectlon in
which It Is used Is susceptible of various
meanings , and by reason of the great differ
ence In opinion as to the real meaning In
tended , much of the variation In valu
ation occurs. The Intention of the statute
waa that each piece of property should bo
valued Independently of all others at us
real value , and at the tlmo this act was
passed no hotter standard of value sug
gested Itself than that of a sale under the
terms at which real estate at that tlmo
was ordinarily transferred. But In this , as
in regard to many other sections of this act ,
wo are now confronted with a condition
which did not exist at the tlmo that the
act was passed. The legislatures of various
tales have endeavored at different times
to set forth moro clearly the real Intention
f the statute with reference to the valuing
' of property for taxation ; In Missouri this
value Is denned as "cash price ; " In Ohio the
j usual "selling price , " leaving It to the
i Judgment of the assessor as to what meth-
j ods will bo employed to ascertain these
, valuations. In Michigan the assessor la
directed to assess property at Its "usual
selling price , " and In Wisconsin at the
"full value. " In both these states the law
directs the assessor to consider the ad
vantages and disadvantages of location , ac
cesslblllty , quality of soil , deposits nnd
any other special condition which may
affect .tho value of the land In ascertaining
its taxable value. In Iowa It Is directed
that property shall bo listed nt Us "actual
value , " and of this amount when properly
errlved at , 25 per cent shall be taken for
taxation.
Effort ! to Define Vnlno.
j In several other states an attempt has
I been made to give a more explicit definition
i of the terms "value" and "full cash value , "
etc. Among those elates whoso laws have
come under my observation none seem to
, have cxoressed the Intention moro clearly
than that of California. In this statute the
I "full cash value" Is denned'to bo "tho
i amount at which the property would betaken
taken In payment of a Just debt duo from a
solvent debtor , " which Is to say. that it Is
a price at which a creditor would accept the
property In lieu of money bad ho the option
of taking either the property or the money.
Such an estimate of value would undoubtedly
bo somewhat under the average figure esti
mated as a fair selling price , but If this rule
were applied to all classes of property no
extreme variation could occur In the ns-
eessor's estimates as compared with the
i probable selling price. Property often sells
j tor moro than Its actual value and In nearly
( every Instance at which property is taken
i at a forced sale It sells for less than It Is
I actually worth , for In such cases It Is usually
purchased by a speculator with the express
intention of profiting by a future transfer.
It Is not possible to voluo all personal prop
erty upon this basis , but such of It aa docs
not possess a value which may bo estimated
ID this manner does not possess a value
which ought In my judgment to be accepted
( or taxation.
I regard this section as the keynote of the
whole revenue act and for that reason It
hould express Its meaning with the utmost
clearness. In this same connection I would
uggcst that we have fallen Into a great
error as to whose duty It Is to determine
the value of property for assessment pur
posed. It has conio to bo the custom to
uch an extent that It Is generally believed
to be the law for taxpayers themselves to
fflx the value to such personal property at
least as they return for assessment. Such
la not the Intention of the statute and no
equitable assessment can be so made. It Is
the duty of the assessor to determine all
values and In doing so he should apply the
me rule In all cases to the end that all
valuations may be equitable. This fact Is
I fully set out In the statute at present , but
through a general misunderstanding of the
matter upon the part of the public It is
universally Ignored.
Statutory I'rovlilonn Ouiirrown. *
The provisions of our revenue act which
direct how personal property shall bs
1 Hated , vhero It shall be listed and pre-
j scribing the form of blank upon which It
bo listed most certainly need a gen
eral overhauling In order to make them
conform to the demands of our time.
Like many olher provisions of this act these
sections were In a measure suitable to the
time when the bill was passed , but with
the growth and development of the last few
years in all Hues of business , the/ have
now become In. many respecti wholly un-1
suited to the purpose for which they were
originally enacted , These , like many other
provisions of this act , contain a number of
explicit Instructions which can neither be
compiled with literally nor can the asicssor
legally perform his duties without at leaet
attempting to carry out the Instructions
which they contain. Since tbo adoption of
this section of the statute many amend
ments have been made to other laws , which
In themselves had no direct bearing upon
the question of taxation , but which In &
good many instances operated to affect
the provisions of the revenue act , and I
might suggest In this connection that this Is
one of the greatest errors Into which the
legislature IB likely to fall. Amendments
are offered and passed which In them
selves , when considered Independently' of
every other provision in the statute , seem
to be directly to the purpose for which
they were designed , but no consideration Is
given as to the effect that these amend
ments may have upon eorao amend- _
menta of the statute entirely 'ro-
mete to that under consideration at
the tlmo of their adoption , consequently It
happens as It has done In this case that
changes In other laws have materially
affected a portion of the revenue law. An
Illustration of how thla operates li suggested
In the provision which requires that per
sonal property may be listed In the county ,
precinct , township , city or village where
the owner resides. A literal construction
of this section would make It possible for a
merchant who owns a $100,000 stock of
goods In the city of Omaha and resides In
the city of South Omaha'to return for
assessment his entire stock at the place
of residence , thus depriving the
city of Omaha of the tax which should
rightfully be paid In return for the flro and
police protection and other privileges which
the city guarantees to that stock of goods.
This operates on a similar basis In a smaller |
way In the rural districts of the state with i
reference to school districts , In which bonds .
have been Issued. A resident of an adjoinIng - I I
Ing district may own valuable personal
property In a school district In which ho
docs not reside. He makes his return under
this statute for an his personal property
nt his residence , and by that means the
school district In which the property Is
actually located gets no tax on this prop- j
erty. I admit that this may not work a |
great Injustice when the matter of revenue '
la considered as a whole In the state , but
It Is certain that It at least affords an op
portunity for taxpayers to take advantage
of the public , by removing their residence
especially from largo cities into adjoining
villages , for the express purpose of evading
taxation.
lllnnlc Form in Obxnlctc.
The blank form prescribed In the statute
upon which personal property Is Intended
to be returned for taxation has long since
become unsulted to the purpose. Thirty-
six different Items are enumerated In this
blank , with the Intention that this number
comprises the entire list of all taxable per
sonal property. It is quite llkkely that In
the mind of the author of the act this was
the case , but even If .this were true at the i
present time , the use of this Slank Involves
an unnecessary amount of additional labor ,
all of which the public-must pay for , and
from which it obtains no benefit whatever.
In the state of Missouri this class of prop
erty la an listed and returned upon a 'blank
which apparently serves the purpose fairly
welt under seven different heads , and my
judgment Is that even In their case the
classification might be confined to not more
than four different divisions. In Colorado
the return for personal property has been
condensed equally as much as In Missouri.
In Pennsylvania personal property Is listed
under ten different heads , and in each of
ttcso cases I am satisfied that the return
Is fully as satisfactory , If not moro so , than
that obtained under the explicit provisions
of the statute in Nebraska. Further
more the blank In use In this state
contemplates a return for an assessment
upon property which cannot properly be
listed and assessed as personal property , and
to this extent should certainly be changed.
This section , like many others In this act
and also In other sections of the statute , Is
drawn In such a manner that It does not
state Its meaning clearly and consequently
the assessor oftentlmea falls to obtain the
very Information that Is desired through
his Inability to determine what the statute
means. My judgment ,1s that a much moro
satisfactory result will be obtained In this
respect If the details designed to bo covered
by this section were left to be promulgated
In the Instructions which should accom
pany the revenue act for the guidance of the
assessor.
SuKKCBtloii * for the New Law.
I would urge upon ths legislature the wis
dom of making our revenue laws as clear
and concise as possible , and at the same
tlmo as brief as will permit of a clear
understanding of their Intention. In addi
tion to this I would suggest the adoption
of a system which has been put in practice
In several states , and notably In California ,
of providing for a code of Instructions or
rules to be prepared by the state board , or
other competent authority , and sent out for
the guidance and direction not only of the
assessors but of all other officers who are
In any manner charged with the duties re
lating to the making of assessments. Dy
this means these rules and regulations may
be changed from year to year to meet
changed conditions , whereas specific and
mandatory directions contained in the
statute , are not subject to any modification
whatever on account of any new condition
which may and often does arise. Another
very Important condition which may be
taken advantage of by means of this sys
tem , is that the construction placed upon
various sections of the law by the courts
may bo Incorporated Into these rules from
time to time , thus giving the assessor and
the officials charged with Its execution Ira-
mediate benefit of the decisions of the high
est courts. Oftentimes the Intention of an
official may bo unquestionably of the highest
order , but through the lack of a proper
understanding of the real Intention of the
law under which ho operates he falls to
accomplish the purpose for which he was
elected. This applies to no position with
as much force as to that of the office of
assessor , and much benefit would , in my
judgment , acruo to the public generally by
the adoption of the system suggested.
Section Can Ho Ilrlelly Framed.
In line with the suggestion that our reve
nue laws , above all things , should be so
explicit In their terms that there will be no
controversy as to their meaning , I would
Invite the attention of the legislature to the
sections specifying what shall and what
shall not be taxed. Section 1 of the present
act Is designed to enumerate the various
classes of property upon which taxes may be
levied.
In view of the fact that all property , ex
cept auch as may be by law exempted , is
taxable I would substitute for this section
the brief and concise statement contained
In the statute of Wisconsin , which Is as
follows : "Taxes shall be levied upon all
property In this state , except such as la
exempted therefrom. " This provision Is In
strict conformity with the constitution of
the state and permits of no controversy as
to Its meaning.
No superfluous words should be Incorpor
ated In tbo statute , as these serve only
to bewilder the ordinary reader and furnish
grounds for contention ; notwithstanding thfs
J would advocate that the exemptions con
templated by our law should be set out with
more clearness. In the statute of this state
this section embraces eight lines ; In the
revenue law of the state of Wisconsin It
occupies ten pages. While It might not bo
necessary to elaborate to this extent , It oc
curs to me that this section ought fo convey
Its meaning very clearly. Among other pro
visions ot this section ii the following :
I "Second. Such other property ai may be
used exclusively for agricultural and hortl-
1 cultural societies for school , religious , cerae
tcry and charitable purpose * . " This clause
,
la Intended to embrace all the property ex
empt except that belonging to cities , coun-
tlc * and the state. Doubtless It served the
purpose for which It was Intended when the
act was passdd , but under the changed con
ditions of our time , when technicalities count
for more In the construction of a statute
than they .formerly did , no opportunity
bould be offered whereby private enterprises
may profit at the public expense. With the
Increased value which has attached to real
estate , especially In our large cities , It Is an
Unwise provision to permit religious , edu
cational and agricultural societies to hold
an unlimited amount ot land on the pretext
that It is necessary to the purposes of the
Institution. These are all worthy Institu
tions and deserve cordial support from the
public , but the public Is entitled to a rea
sonable protection from the abuse ot these
privileges.
llotv the PrlvllcKB I" Abimcd.
The most glaring abuse of this privilege
Is in the case of Institutions of this
character occupying real estate as tenants ,
and while the public Is In a measure under
obligation to every worthy educational and
charitable Institution , yet It occurs to me
that In granting them immunity from taxa
tion , which is but one method of contribut
ing to their support , the condition of these
grants should be so guarded that no private
property owner may escape taxation by
hiding behind a provision which Is Intended
to apply only to Institutions which are
deemed to be public benefactors. I believe
(
that no Institution of this kind should bo
exempt from taxation upon anything except
Its actual Interest. In the case ot leased
promises this must bo construed to be a
lease hold Interest. Such a construction
of the statute will undoubtedly work an
injury in exceptional cases , but it is far
better that one worthy Institution of this
kind should suffer to a limited extent than
that the entire public be Imposed upon by
the many.
I would Increase the list of exemptions by
adding thereto the ordinary personal and
household effects of all persons engaged In
the regular army , for the reason that by a
long established custom this has been the
practice. I would also Include In this list
all pensions receivable from the United
States and personal property to the amount
of $500 belonging to every honorably dis
charged Eoldter.
Another exemption which I should recom
mend on the grounds of economy Is the
necessary and ordinary household furnlturo
of private families not exceeding In value
the sum of $200 , together with the provisions
and fuel provided by the head ot the family
to sustain its members for not to exceed
six months. The reason for this can best
bo Illustrated by referring to assessments
In the city of Omaha. Of the 14,000 assess
ments made on personal property , 12,000 or
more are made on a valuation of from $50
to $100 , making In the aggregate a total
assessment of about $600,000 , which produces -
duces a tax of $14,400 to tbo city , 60 per
cent of which Is never paid , thus netting the
city about $5,700. The cost ot making the
assessment and tax list in the city of
Omaha Is about $9,600 , fully 60 per cent of
which Is absorbed In making the thousands
of small assessments , which yield only $5,700
In return. It Is therefore a losing Invest
ment for the city to make this assessment ,
and what Is true In Omaha's case Is equally
true In every city In the state of 1,000
population or more.
Above all I would suggest that this sec
tion bo enlarged and made to set out
specifically the exemptions contemplated by
the law. Such an amendment will save our
state andcountytreasuries a large sum now
paid out annually for costs In contesting
cases arising out of the construction placed
upon this section.
Under the Head of Credit * .
Another section which expresses Its
meaning sol Indefinitely as to cause a great
divergence of opinion In construing it is
that which relates to the listing and as
sessment ot that class ot property Included
under the head of credits. Under the
revenue law in force in this state this class
of property embraces everything In
the nature ot an obligation , for
the payment of money , except
stocks and bonds and the shares of
capital stock of Incorporated companies.
The same section also provides that in
listing this class of property the taxpayer
shall bo entitled to > deduct from the amount
subject to taxation the amount of all
bona Ode debts represented by similar obli
gations owing by him to other persons or
corporations and tbo result of the con
struction placed upon this section as a
whole Is that practically nothing Is listed
under this bead. A provision somewhat
similar to thla Is Incorporated In the laws
ot nearly every state , with the exception
that the Items which are to be taxed as
credits and the Items which may bo de
ducted from the amount listed as such are
set forth with more or less clearness In the
several statutes. In the state of Iowa de
ductions are not permitted for any debt
Incurred on account of any obligation or
unpaid subscription made to any corporation
or society whoso personal property Is ex
empt from taxation , nor any Indebtedness
contracted for the purchase ot any nontaxable -
taxable property. In Wisconsin the statute
piovldes that only so much of the debts due
to him shall be exempted as equal the
amount of like debts by him owing. In
Michigan a somewhat similar provision is
made covering the deduction to which a
taxpayer Is entitled In listing property ot
this character , but It is provided that such
deduction Is only to be made upon an
Itemized detailed statement showing In full
the name and residence of each person to
whom such obligations are owing. In Ohio
a provision somewhat similar to that of
Iowa Is in force. In California , In listing
this class of property , the taxpayer Is en
titled to deduct the amount of debts owed
by him to bona fide residents ot the state
and no such reduction Is permitted except
upon a sworn statement showing the nature
ot these obligations.
Fuvorn the Lance Debtor.
The method ot assessing this class ot
property Is subject to the same criticism
which may bo made with reference to the
assessment of mortgaged real estate , with
the exception that the fortunate man In
this respect Is the man who owes more
than the amount of claims which he holds
against other parties , and following this
construction of the statute to Us extreme
conclusion n condition might be arrived at
whereby the state could not legally
collect one dollar of lax upon obligations of
thla nature. If every resident In the state
was the owner of $100,000 worth of loans
ot this kind , made to him by residents ot
the state , and If at the same time he owed
to non-residents of the state a like amount ,
no tax could be levied or collected under
tbo provision of the law now In force except
In the state of California. Viewing this
question from some standpoints It would
seem that the only equitable basis upon
which loans and obligations ot this char
acter can be assessed Is to assess their full
value without reference to deductions. Such
an assessment would be absolutely equitable ,
providing both the debtor nnd creditor art
residents of the state , because what Is a
debt owed by one Individual lu a credit In the
hands of another and the Intention of the
statute Is that all creditors shall pay tax.
It Is probably safe to say that comparatively
few residents of the state ot Nebraska could
make a showing ot their financial affairs
which would Indicate a very large sum of
assets on tbo credit side of the sheet. Most
men , In business especially , are under obli
gations for the payment of money in vari
ous ways , cither secured or unsecured , and
Dewey & Stone Furniture Co.
of our great December Clearing Sale.
This sale includes the newest and most
= = = = = desirable things made by the best man
ufacturers in this country. Our styles are exclusive and our assortment
is larger than all other stores combined and includes Ladies' Desks ,
Music-Stands , Book Gases , Hall Trees , Rocking and Easy Chairs , Chif
foniers , Cheval Glasses , Dressing or Shaving Tables , Couches , Bedroom
and Parlor Suits , etc.
Hundreds of bargains still left in all descriptions and designs of use
ful and ornamental Furniture. Sample pieces at your own price. A nice
assortment of Palm Stands , Stools , Scrap Baskets , etc. All make useful
and ornamental presents and the prices we quote distance all competi
tion. Don't fail to take advantage of this sale.
Come , if only to look.
We Have Just Received a Nice Line of Real Bronze Busts ,
Open 1 'Novelty Metal Clocks , Vases , Pitchers , Etc. Cash Must j
Evenings Accompany \
No Goods on Exchange or Approval.
This Week All Mail Orders |
Dewey & Stone Furniture Co.
1115-1117 Faruam Street.
if the basis ot assessment wcro made to bo
the net worth , In my judgment the taxable
valuation ot this state would bo even less
than the small amount now returned. The
more the question of assessing this class
of securities is investigated the more intri
cate the problem becomes and It leads
directly up to a proposition with reference
to the assessment ot all classes of property
having an earning value , which I should
very much like to discuss and submit , but
owing to the length of this article I shall
bo compelled to reserve the consideration
ot that phase of the question to some future
time. FRED J. SACKBTT.
BUYING CHRISTMAS PRESENTS.
Margaret B. gangster.
I've been buying Christmas present * ,
Roving from shop to shop ;
I've a troop of friends to plan for ,
And I never know where to stop.
I begin to save for December
Before the first of May ,
And I'm bankrupt till the spring returns ,
After each Christmas day.
I tnko my dearest dear ones NV
First on my Christmas list * >
My rosy , dimpled darlings ,
With faces made to be. kissed.
And the lovely brlght-eyea mother ,
Wherever she sots her chair ,
In the nursery or the parlor ,
The center of homo is there.
For her should be spoils of jewels ,
Velvet nnd lace galore ,
Raiment to trail Us splendor *
Over our homely floor.
But her frown of grravo discretion
Still holds my zeal In check ,
And her gentle "Dear , be carefull"
Is strong as a monarch's beck.
And Tom , my sturdy first born.
And my roguish , manly Fred ,
Tis little to think of skates for on ,
And the other must have a sled.
And my dainty baby Margaret ,
And my winsome maiden Ruth ,
I'll see that their Christmas stockings
Are full to the brim , in sooth.
" " *
Next comes a host of cousins ' *
Wo are rich In kith and kin , ' I.
Their numbers muster bravely. I ;
With the babies counted In. '
Beyond these are the needy
Our Christmas feast to share ,
And the worn and heavy hearted.
Who are ever In our care.
In flock the joyous children , k
Laden with flr and pine. . . .
And the scarlet holly terries , , * '
Their stars nnd wreaths to twines
I sit and watch and listen
Till I almost foil asleep. v
And over my weary senses
The drifting odors sweep.
And somehow , this Christmas fading ,
I am back In the long ago ,
When I was a Jolly youngster
Trudging to school In th ; snow.
The dear old farm house kitchen
And the old brown district school
Come back like an angel's vision.
Though stern I thought their rule.
I have lost the sweet old mother ,
And the father strict and kind ,
Whose word was law to the children
A law they loved to mind.
They nro not on the earth for loving ;
They left the weary road ,
And they hear the Christmas muslo
On the golden hills of God.
But I'm better for their teaching ! .
And on to the very end
I will try to walk as they did.
With the Christ for my blessed trlend.
I will try to teach the children
That love Is the best of creeds.
And that he who carts for his neighbor
Ills own cause ever pleads.
Yes , dear , It Is "Merry Christmas ! "
And you really should not scold
If a man forgets at Christinas
That ha Is not made of gold.
Why. I've saved for my Christmas presents
Quite since the llrst of May ,
And I like to b * bankrupt for a whlls
After the Christmas day.
Discovered by a AVoinun.
Another great discovery has been made ,
and that , too , by a lady In this country.
"Disease fastened Its clutches upon her and I
for seven years she withstood Its severest' '
tests , but her vital organs were undermined '
and death seemed Imminent. For three
months she coughed Incessantly and could
not sleep. She finally discovered a way to
recovery , by purchasing of us a bottle of Dr.
King's New Discovery for Consumption , and
was eo much relieved on taking trst dose
that she slept all night , and with two
bottles has been absolutely cured. Her name
Is Jlrs. Luther Lutr. " Thus writes W C.
Hamnlck & Co. of Shelby , N. C. Trial
bottles free at Kuhn & CO.'B drug store.
Regular size 60c aui (1.00. Every bottle
guaranteed.
MODEST HERO OF EL CANEY
Captain Harry Haskell , Who Led the As saul
on the Blockhouse ,
TALK WITH VETERAN OF TWELFTH FOOT
Gallant Conduct of the Regulars at
the Time of Danger Afford * Him
* Theme IIU Own Work
. Told of Elsewhere. . .
Captain Harry Haskell , Company II ,
Twelfth infantry , U. S. A. , accompanied by
Mrs. Haskell , was in the city during the
week for a few hours. The captain Is just
returning from his sick leave , and hurry
ing to St. Louis to rejoin his regiment In
time to go with It to the Phllpplnes. Cap-
tan and Mrs. Haskell were at Fort Nlo-
brara for three years , and unite in saying
that their residence < there is one of the
most pleasant periods of their lives. In
fact , they have a kindly feeling for the
whole of Nebraska , and look upon the state
as almost their homo.
The captain Is a mild-mannered man , well
preserved notwithstanding his thlrty-nve
years' service in the army , with a clear
complexion , and gray hair and long flowing
board ot the same color. From his speech ,
the softness of his voice , and general ac
tion , ho might more readily bo accepted tor
a tutor of largo classes of small children
rather than a veteran of two wars , and a
leader of a battalion of three regiments of
regular troops in the Charge on the blocKhouse -
house at El Caney. But such he Is , and It
will not be necesasry for his valor to be
recounted by bis friends that the world
may know of it , for it is Incorporated In
the official reports of the War department ,
where rewards are to come If they ever
, como.
Moreover , the captain Is a modest man
and refuses to tell of any experience In Cuba
which directly concerns himself , and would
only talk of the battle of El Cauey that his
regiment might have all the credit to which
it Is justly entitled , end the officers who
were with him honored as they deserve.
Mrs. Haskell , however , Is exceedingly proud
ot her husband and his career , and takes
pleasure in tfiring of it even to the extent
ot forcing the old warrior to retreat to an
other room with protestations that the kindly
words are cruel exaggerations. Yet the cap
tain Is a soldier , and ho Is going back to
his1 command , which Is slated for tbo Philip
pines , with as much enthusiasm and eager
ness as a fresh graduate from West Point
going to his first station.
BreckliirldKe' * Word * of Prnlie.
General John C. Brecklnrldge , inspector
general , U. 8. A. , In his official report of the
battles before Santiago , In one place , speaks
highly of the bravery of Captain Haskell at
El Caney , and In another part of the report
says : "Among the telling features fre
quently remarked upon by those present
were the conspicuous gallantry of the gray-
haired officers , General Hawkins at San
Juan and Captain HaskeU at El Caney ,
when they led their commands to the flnal
assaults. " In detailing the story of the bat
tles to a correspondent of a New York paper
General Brecklnrldge again found occasion
to commend the captain , specially referring
to his white beard , "which seemed to en
velop his face like a fog , " and which made
a target for the enemy. After the battle It
was learned that the Spaniards took the cap
tain , from bis appearance , to be at least a
colonel , and they turned volley after volley
In his direction , AS the result of the battles
down there showed that the officers were the
chief targets for tbo Spanish marksmen.
But the captain escaped without a scratch.
Captain Haskell commanded a battalion
of the Twelfth Infantry In the El Caney
flght , which was composed of Company F ,
Captain Clark ; Company A , Captain Wood ,
and Company D , Lieutenant Wilde. This
battalion led the assault upon the block
house and captured It. The commanders
of the tbreo companies , as well aa the men
under them , distinguished themselves In
the flght for bravety and daring , and novcr
took a backward step until the blockhouse
was in their bands , with a large number ot
prisoners. It was wh'llo leading this as
sault that Captain Haskell and his beard
caused the enemy to waste BO much of its
ammunition.
Other Companies In It.
The captain says that Company E , Cap
tain Evans , and Company 6 , Lieutenant
Baker , also made a record for themselves
in the assault upon the town of El Caney.
They charged Into the city without knowing
how many of the enemy might bo en
trenched there , nnd carried everything be
fore them. They surrounded a detachment
of the Spaniards , among whom were sev
eral officers , and called upon them to sur
render. This the Spaniards refused to do ,
when the Americans fired a volley Into
them. It was ibis volley which killed Gen
eral Vera del Rey and three members of his
staff , after which the others surrendered.
The American officers further distinguished
themselves by their humane treatment of
tbo wounded Spaniards , and the care for
the prisoners. Lieutenant Baker was put
in charge of 131 prisoners , kept them over
night , and the next day marched them to
the rear and turned them over to General
Shatter.
Captain Haskcll mentioned a fact , which
to blm seems remarkable , and which has
been heretofore recited in the accounts or
those battles , that not on American officer
or man was taken prisoner by tbo enemy in
the three days 'engagements.
Among the sad events connected with the
campaign of the Twelfth Infantry In Cuba
was the loss of Lieutenant Elliott and Lieu
tenant Wood from fever. Captain Haskell
saya both men were well thought of by
everybody at Fort Nlobrara , and Lieutenant
Elliott was particularly popular there and In
Valentine , as he was a great lover of horses
and dogs , and took an active Interest In all
outdoor sports. Lieutenant Wood's father
was captain of Company A.
Another Incident he mentioned to show the
temper of the men composing the Twelfth
Infantry , was the wire cutters. Volunteers
were caUed for from the regiment to cut the
barbed wire , which had been stretched across
the way leading to El Caney. From among
those offering their services , two wore se
lected from the captain's own company.
They were young men , without experience
under flre before , but they went at those
wires like veterans. The captain said they
seemed to be the target for every gun the
enemy had all the time they were engaged
In the work , but escaped without a wound ,
and are now with their company at Jefferson
Barracks. This Incident was described by
Captain Leo , the English army attache. In
an account published In the Century Maga
zine , and he called It one of the most daring
feats of the campaign.
Too Much for the Spaniard.
After the battles the captain had con
versations with several Spanish officers and
numerous amusing Incidents were told. He
said one of these prisoners accused the
Americans of not fighting fair because they
fired and then moved forward. They had
been accustomed to lighting from ambush
and retreating. Another officer said they
would shoot one Americano and four would
take his 'place ; then they knocked those
down and twenty would put In an appear
ance , whereupon tbo dons found business
elsewhere.
After the surrender of Santiago Captain
Haskell was taken with fever and was ill
for some tlmo after landing at Montauk.
At one time his life was despaired of and
Mrs. Haskell says when she reached Montauk
to care for her husband the first Information
she received of his condition was that the
chances were against his recovery. But he
pulled through and after gaining sufficient
strength to travel the captain was granted
a leave ot absence , and , accompanied by his
wife , went to San Francisco , where they both
report having bad a pleasant time. The cap
tain said he read the order about his regi
ment being elated for the Philippines In
The Bee while coming east Tuesday evenIng -
Ing sod so he lost no time In getting to
his regiment , to which be has been attached
for thirty-two years , taking tbo train from
Omaha Wednesday afternoon. ;
The Hair
The Hair Is a Product of the Scalp
produced and nourished by the nutrient
juices of the scalp. That portion ot the
hair which projects beyond the skin is a
hollow shaft , containing a marrow-like sub
stance and coloring matter. The outer layer
or cortex of the hair-shaft consists of thin ,
flat plates which overlap each other Ilka
tiles on a roof.
That portion of the hair which Is Imbedded
beneath the skin consists ot a bulb or root
contained In a flask-like depression , "tho
hair follicle. " The root consists of a nlpple-
llko projection , "tho hair papilla , " which ia
a part of the true skin , or corum , and con
tains the vessel and nerves by means ot
which the nutriment fluid Is conveyed to the
root of the hair. A nutrient artery and its
accompanying nerve enters the bulb at iU
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matter , open Into tbo hair sac above. The
vascular papilla a't the bottom of each hair-
bulb is similar to the conlo projections on
the surface of the skin , and the root of the
hair rests upon It. It consists of cell * , each
having a nucleus ot germinal spot , wbloh
enlarge as they are pushed upward into
the soft bulb ; and surrounding these nucle
ated cells are pigment cells which contain
coloring matter that gives color to the hair
as it is being formed In the hair follicle.
Prom the nutrient matter supplied to the
hair follicle the future hair is formed , grad
ually growing out from the skin. In order
that this shall be accomplished and the hair
remain healthy It is necessary that the
surface of the scalp be kept clean , in order
that the excremcntltlous matters may have
free vent ; and also that those microbes , ' or
bacteria , which live upon the nutrent juices
In tbo hair follclo should not be allowed to
enter.
It has been demonstrated that those dis
eases of the hair forllclo which eventually
cause ecurt or dandruff , itching and
baldness are ot bacterial origin , nnd
the only step necessary pursuant to
the restoration of the hair IB to
remove the cause of the affection "the
microbes. " Our Dandcrlno will destroy mi
crobes In every case ; neither do they remain
In the scalp after the Dandertno has killed
them. They arc then thrown off or forced
to the surface the same as any other foreigner
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tion of the exfoliated matter that oozes to
the surface of the scarp after the Daudcrlne
has been uaed for sometime , will bring
plainly to your view thousands of their dead
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ruff , the root of a fallen hair , or similar
matter of a diseased scalp bo examined , It
win much resemble a working mass of In-
secta. If you have access to a microscope
that magnifies 1 to 2 thousand diameters ,
you should avail yourself of this most Inter
esting sight. If It Is convenient for you to
call at our office we will take great pleanuro
In showing them to you , for which we mak
no charge whatever.
Boston Store Drug Dept. , Omaha distrib
utors. Trial size 25c ; hrgo size , $1.
Knonlton Danderlno Co. , Chicago , III.
