Image provided by: University of Nebraska-Lincoln Libraries, Lincoln, NE
About Omaha daily bee. (Omaha [Neb.]) 187?-1922 | View Entire Issue (Jan. 23, 1899)
THE OMAHA DAILY BEE : MONDAY , JANUARY 2a , 18JM ) . PRINCIPLES OF TAXATION Eight to la Conceded by Every Form of Government COUNTRY IS NOW IN A CHAOTIC STATE IB Time Apiirozlmntc t'crfccllnn nnd Stability In the Mntlrr of Levying Tnicn Will lie Attnlncil. "Taxation Is an Incident of civilization and the right to tax la a recognized principle In every form of civil government. It hag been nalj 'that ho Is a dangerous man who gave no attention to politics , ' but In view of the great Importance of the subject of tax ation It would seem that the man who gives no thought to the subject of taxation Is a much more dangerous citizen. In applying the principle of taxation , so far as govern ments In thla country at least are con cerned , we are passing through a chaotlo experimental state , which la Illumined only by the hope that In the near future approx imate perfection and stability may at least be approached. "T'.io right of the government to exact trlbuio from Its people rests upon the theory that the expenses of government are bur- Oens which the public must bear and It Is commonly supposed that these burdens or taxes are laid In proportion to the protec tion which the governing power affords to life and property. Such , however. Is not the case , as those who arc most able to pay taxes do not need protection , while that class of citizens who demand and receive the most protection , such as women , or phans , lunatics and the poor generally are the least able to pay taxes. "Tho rich need no protection ; they can and In many casea do employ detectives , watchmen and other agencies to guard their persons and property , but they cannot on that account be exempt. Again , there are communities where the habits and customs of the pcoplo are such that no protection whatever Is needed , while In some frontier towns every citizen cocs armed for his own protection , but the burdens of taxation aru net varied to suit these conditions. The distribution of these Tjurdcns Is the rock upon which our entire revenue system has boon almost hopelessly wrecked and con ditions with reference to local taxation In this country have rached a point which de mands the most careful consideration. If , OB a people , we are to obtain all the bcno- Cts which civilization and society can confer upon us. * "A striking peculiarity of our local sys tem of taxation Is that It is so bad that every attempt to Improve It only makes It worse1. In every other other department of civilization save this one Important branch of taxation there haa been a marked Im provement which Is In keeping with the advanced thought of modern times , but In this , the most Important function of civil government , we still cling to forms and cus toms better suited to the seventeenth than the nineteenth century. StnndiiriU of Juditmenl. "Tho desire to equalize the burdens of taxation has led different localities to ex periment with different plans , all aimed at the uamo high purpose , but In nearly every case falling hopelessly short of the object. An analysis of all of these various systems discloses the fact that three standards of measurement' are employed In some form to determine how much each Individual ehould contribute to the various forms of government under which ho lives , to-wlt : What he has , what , ho receives and what ho spends , or , In other words , his posses sions , bis Income and his consumption. "Experience demonstrates that neither of these standards Is accurate In Itself und man's Ingenuity has not yet been able to so comblno them as to produce fully satisfactory results. One-half of alV the taxes paid go to the general government nd their distribution U entirely meas ured by consumption. Less complaint Is made concerning the payment of this class of taxea than of any other , yet their dis tribution Is measured by the most Inequlta- blo of all the standards , for the reason that expenditures do not Increase In proportion tion to property Incomes. A man whose Income Is $100,000 a year cannot cat or wear out a hundred times moro than the day laborer whoso Income Is but $1,000 an nually , eo that by this standard the poorer man Is the larger are his contributions to the public purse , compared with his In come , whereas , It there la to be any differ ence , the rich man should bear the heavier "burden. "This system of Indirect taxation bears heaviest upon the poor because it makes f : HILLS The first warn 1 ing that you're in the clutches of the Grippe ! Then comes the fever , pain in the head , constant desire to cough , soreness of the muscles and , ex treme prostration. When you first feel chilly don't go to bed , but go to the nearest drug store for a bottle tle of ticrr It's simply aston ishing how 'twill cut short the attack. The disease can't get any farther than the chill. You escape all the rest. Treated early : "Cured in a day. " That's the usual story. Later , the Cherry Pectoral breaks up the attack , stops the coughing , con trols the fever , and surely prevents pneumonia. Twodiei ; JO cU. , $1.63. All drat fists. o dlitlnctlon between the last dollar ot ho poor widow and one of a million In the ands of the plutocrat. It Is an oppres > tve tax because It takes more from tht. ockcts of the pcoplo than It puts In the lUbllc treasury nnd Its only redeeming fca- uro U that It Is payable In Installments , at ucb times and such amounts that wo do ot distinguish that which Is tax and Hint which IP real cost In the purchase of articles n which such a tax is laid. Wealth ? t3nun | > e nt dint < if the 1'oor. "Local taxes fall almost wholly upon real state and , as compared with actual benefits , re equally disproportionate. Taxes laid ipon Improved land , except such as are lov ed against real estate actually used by the wner , are not a tax upon the owner nn4 re not borne by him except In so far a hey operate to reduce the amount of In- omo whlcfi he might derive from property vcro the taxes not levied and whenever he o taxes approach a point which threat- ns to absorb the net earnings of the prop- Tty the owner disposes of his Investment , ometlmes at a loss , and seeks to transfer his capital to tome enterprise which will ontlnuo to yield a net profit. Thus It must )6 ) nt once apparent that taxation cannot n all cases bo equitably measured by what a man haa , for by this process the burden s actually put upon the user In the form of rents , etc. , so that by this plan the wealthier owner escapes at the expense of ho poorer tenant. "Taxes levied upon unproductive property as vacant land nnd unimproved lots are a llrcct tax against the Individual owning the property and are a dead loss to the owner BO far im the present la concerned , as no icnefit can bo conferred upon such properly by any act of government except the possible nhancemcnt ot Its future value and this In almost every Instance Is an uncertain quan- Ity , as really valuable property Is not long icrmlttcd to remain Idle If It can be put to any possible use to make It earn an Income. "A tax upon what a man receives , which B In fact mi income tax , as It has been ; nforccd by all governments that have re sorted to this plan , has not recommended ( self to the American pcoplo and la open o grave and well grounded criticism. No plans has yet been devised by which euch a ax can be equitably assessed ; to levy It by an arbitrary estimate has been Justly defined an 'taxation by blackmail' and to base the assessment of this or any other tax upon the Dare statements of the payer alone is to Blindfold truth and leave the honest man at the mercy of the unscrupulous. "Much ot the righteous Indignation de veloped by the Income tax arises from the methods necessarily adopted In Its enforce ment. With the American people govern ment of any form equlsltorlal In Its methods Is manifestly unpopular and Is not likely to stand long among a people whoso influ ence through the ballot Is supreme. Of this tax an eminent authority has said 'It Is a tax on honesty , a bounty on perjury and nn Incentive to fraud' and the same definition might be extended so ns to embrace most of the methods employed in local taxation n the United States today. IiiiMliinllty In Perionnl Ase Hinent * . "This condition Is especially true with ref erence to the assessment of personal prop erty. An examination of the results attained In almost every elate In the union In which personal pioperty Is assessed will demon strate the fact that this department of our revenue system has degenerated Into nn Im moral force. This condition has not been produced because of any defect In the Inten tion of the laws under which this class ot property Is assumed to be assessed , but arises chiefly from necessary and forced ex emptions which are permitted , both by the laws themselves and by reason of a combina tion of circumstanced which no law can remedy. Much of the Inequality manifest In personal assessments arises from the fact that different states have for various reasons enacted lawa with reference to the assess ments of personal properly which are not In harmony with the system under which sim ilar property la assessed In adjoining states , consequently taxpayers are legally enabled to avoid the payment ot tax on personal prop erty by taking advantage of the opportunlllea which Ihe combined methods of local taxa tion between states permit. Such a condi tion of affairs Is doubtless unavoidable since the absolute power to regulate all Internal affairs Is supreme in each state , BO that If a uniform system of taxation ever exists In all the states of the union U will be a mere matter of accident rather than of de sign. "Nor Is it necessary for the taxpayer who desires to avoid the payment of personal tax to Invoke the aid of laws In force In adjoin ing states In all casea. elnco the laws ot nearly every state in the union permit cer tain exemptions which establish an unfair competition between the owners of personal property and thereby encourage dishonesty in making returns of personal property. For Instance , government securities , certlllcales of dopoall In sublreasurles , checks drawn on the United States treasury , treasury notes and In fact all certificates and evidences of Indebtedness of the United Stales are ex empt from taxation. Exemption ! Are Unfair. "Thus a capitalist who has invested $100,000 or r.ny other amount in securities ot this kind Is legally exempt from taxation , whllo his neighbor who has Invested a like amount in municipal securities Is taxed , and the relation is still more aggravated be tween the owner of exempt bonds nnd secu rities and the merchant who owns a stock of goods upon which he is taxed in a very much larger proportion than almost any other class of personal property and In addi tion to the burden of taxes , ho Is compelled to pay for Insurance , rents , employes' sal aries , and all other Incidental expenses necessary to the conduct of the business , whllo the not earnings of the two Invest ments bear no relative proportion to the risks assumed. "In most states the taxpayer Is permitted to deduct from the sum total of bis taxable property , which Is returned as credits , the amount of Indebtedness which ha owes upon similar obligations and by that means tliero Is afforded an opportunity for men of much wealth to legally avoid the payment of tax upon property on which they really ought to bo assessed. "To assume an extreme case let us Imagine a retired merchant worth say $150.000 , all Invested In notes , municipal securities , rail road bonds or other evidences of Indebted ness subject to taxation In this state. A man of such means would possess sufllclen ! credit to borrow at the prcent time $150,000 at n very low rate of Interest , which we will assume that he does and Invests It In gov ernment bonds , which will yield sufficient In come to pay the tnterst on the loan , and when the assessor upiears he has only to ex hibit to him a statement showing that he possesses $150,000 worth of taxable securities that he owns $150,000 worth of governmeni bonds not taxable , and that he owes $150,000 which by law he Is entitled to deduct , thus leaving nothing upon which ho can be as sessed as personal property. "Such a transaction is purely nnd strictly legitimate and not only can be but has been employed for the express purpose of avoid ing the payment of personal tax and was taken Into a court of recognized standing In one of our eastern cities , and It was there decided that the state had no remedy. "There Is another reason why shrewd busl. ness men seek to avoid the payment of taxes upon that class of their personal posses , slons which consists of evidences of value which Is that they arc able to perceive b > virtue of a practical business Instinct tha ( hero Is an element of double taxation Ii this plan. Suppose the case of a contractoi who carries a deposit of $100,000 lu the banl and la taxed for it us personal property ; tb < ank loans It to a merchant who Invests It n merchandise and pays u tax on his goods whllo the bank Is or should be nlo taxed n the note which It accepted from him. thus making a triple tax on what Is represented y actual value only In the stock of the merchant. Iiiiimlnnry Value of Crrilltn. "It Is evident that there Is moro or less of n Imaginary value In many of the Items In- luded under the head of credits In our per- anal assessment rolls. A promise to pav 1,000 , made either In the form of a note , a : heck , or a warrant docs not carry with U ho actual value until the transaction has been completed , yet In the eyes of thp as- lessor the man who holds the promise Is ihargcd upon the assessment roll with the a mo value as In the man who makes the iromlso nnd hns In his possession the actual means with which to redeem the obligation. "I'ergonnl property Is subject to taxation n this state with reference to Its standing n the first day of April , and to Illustrate ho point which I am making let us Imagine v capitalist who has $1,000 In gold on the 5tU of March and on that date purchases 11,000 worth of the capital stock of any lorporntlon whoso stock Is worth par und s taxable at that value , ho receives In cx- : bange for his $1,000 a certificate which ertlfies that he Is the owner of that much of he actual property of the corporation nnd ns i-ch Is entitled to Its earnings. On the first lay of April the assessor appears nnd Is resumed to list his capital stock at Its face aluo and likewise assesses the corporation or the $1,000 which It received In exctiango or Its stock. On the second day of April his Investor has use of funds to n better advantage nnd surrenders his stock , re- elvo back the $1,000 paid therefore , where upon the stock In the hands of the com- wny loses Its value as stock not Issued and s not considered taxable. The assessment , mwover , as made still stands , apparently based upon two values for one article , and vhether this tax bo paid by the company or > y the stockholders or by both Jointly. It nust necessarily reduce the earning capacity if the stock nnd to that extent depreciates ho investment , consequently men possessed if these kind of securities do not hesitate to hide them from the assessor. Check ! nmlotcR. . "A still moro flagrant Injustice Is done In ho case of notes nnd checks for the reason ' .hat the value of a note or check depends entirely upon whether or not the party Issu- ng them has the means nnd disposition to edcem them. A check upon a bank In which the drawer had no deposit certainly has no value and yet the same check drawn upon the same bank may bo given a value equal to Its face by the simple act of the drawer depositing in the bank a sufficient amount of funds to redeem It on presenta- on , but the value Is not In the check Itself ; t Is to be found only in the vaults of the bank upon which It Is drawn and when presented - sented and exchanged for that which is the > aiue , the check Is totally worthless. So it a to a certain extent with promissory notes their value resting entirely upon the integ- ity of the pajor or the security upon which ion of this kc class ' S ° tllat a" ad valorcm taxa. of personal property IsIn i argo measure guess work and under the only two systems which have been employed as at all practical. In listing property from To to go pcr com of the face value of this class of property escapes any tax whatever. ° "I1 " r'WenCB of the 'act that UDder the torn l , h present * - ho n r noTCaslnK disproportion between > e ° vonc of vauo last tf" ? r"erred to' has ' " "eased In the twenty-five years In a much ' ' ° " hl * the " ? Jrt rna' ? > of real e.tate notwithstanding this fact the ratio of fhe ' PerS ° na 'f ' real estate has steadily decreased , xetv York City In 1S70 the personal as meat represented 29 per cent of the total auaued valuation , in 1S80 18 per cent , in 1SS5 15 per cent and In 1895 16 per cent. In uoston personal property represented about < > per cent of the total In 1S67 , 36 per cent In 1870. 31 per cent In 1875 , 30 per cent In 1880 nnd " "V per cent In 1886. In Cincinnati the valuation o. . personal property was equal to almost 60 per cent of the total assessment in 1867 but had fallen to less than 31 per cent in 1875 , 22 per cent in 18SO and remained at about that point to 1886. These figures are mostly taken from tables compiled by the Hon. Richard T. Ely. who Is eminent authority on taxation In this country , but they are unfortunately not continued down to date. Other localities show a somewhat similar decrease , varying occasionally In the ratio , but all testifying that the prevailing tendency of assessments Is directly con trary to the actual march of events , so far as personal property Is concerned , Piii'tH from the CCIINUM Tnhle. "A reference to the eleventh census dis closes some very Interesting Information concerning the assessment of personal prop crty , especially in comparison with the assessed value and actual value of It and real estate. By referring to table No. 10 In part 111 of this census , the reader will flud an exhibit of the assessed valuation of real and personal property for the year 1890 In all cities having a population of 25,004 or more and EO far ns I know the figures given are accurate or at least should be under the system employed by the census bureau In gathering statistics. "From this table It appears that the assessed valuation of personal property In eleven cities selected at random from the entire list varies from 1.0 per cent to 6ft per cent ot the assessment of real estate In the same cities. 'In the city of New York the personal assessment for.this year was equal to 16 per cent of the amount assessed on real es tate. In Boston 33 per cent. In Brooklyn 32 per cent. In St. Louis 17 per cent. In Omaha 22 per cent. In Kansas City 36 per cent. In Sioux City 11 Vi per cent. In Youngstown. O. , 52 per cent. In Long Island City , New York , l.C per cent. In Waterbury , Conn. , CO per cent and In Yonkrrs. N. Y. , 2 per cent. A fur'ir examination of this table shows that there Is no uniformity In the disparagement of these ratios In the same localities , for In the list selected the lowest ratio Is found In Long Island City , whllo Brooklyn adjoining It , has an Ubsera- ment nearly up to the average. So It Is In the case of the highest assessment which Is In Waterbury , Conn. , where the assessment of personal property Is equal to two-thirds of the assessment placed on real estate , while In New Haven personal property Is assessed at Ices than 33 per cent and In Bridgeport less than 20 per cent of the real estate asiessmtnt. "This same census discloses the fact that the relative actual value of personal prop erty In about fi7 per cent of the value of real estate and that the average assessed value throughout the United States la a trlllo more than 32 per cent , which shows Dr. Lyon's PERFECT AN ELE8ANT TOILET LUXURY. Used by jwoplo of refinement for over a auurter of a century. clearly that personal property dors not con- rlbuto Its proportion of the taxes under n system which levies those taxes on a valua tion basis. 1'rrnonnl Tnxntlon n Fin I I'ntturc. "If human experience proves anything It s that taxation of personal property ban icon a fiat failure and yet the American pco- ilo seem to be Imbued with the Idea that , > y distributing blank forms , administering eng oaths and threatening CO and 1UO per cent penalties , they can accomplish all that : hc splendid power of Home In Its grandest lays aided by the Infernal machinery of tor ture and death failed to achieve : that this mild plan will Accomplish a succcis which Spain could not achieve though she 'bc- iraded hundreds , burned thousands and mas sacred tens of thousands' in vain and futile attempt to enforce taxation against the will of its subjects. "Human nature la not changed , taxation la as offensive today ns It has been at any time In. the past and U submitted to more as a necessary evil than a sacred obligation. For the Integrity ot these assessments wo are accustomed to rely mainly upon oaths which are dally taken with so little regard for their sanctity as to produce not even the slightest twinge upon the overage conscience , such a condition operates to subvert public in oral a , debauches the conscience and only Maintains a school for perjury sanctioned by law. To tax all kind of property nt Its full value Is to put a penalty upon Industry , to discourage thrift and to roinovo the natural ambition which most 1110:1 have to excel , Its ultimate tendency Is to dceoncrate Into a system under which only those pay taxes who are too weak to resist their collection. "These observations lead us to the In evitable conclusion that we are fast approaching preaching a time when the assessment of personal property must be made upon a dif ferent plan. No question can be raised as to the right to levy a fair proportion ot the burdens of government upon this class of Investments , but my contention Is that Ihe chief defect In our present system Is that we have adopted a false standard by which to measure these obligations. "No adequate solution of this difficult problem will be arrived nt upon any plan which adheres to a uniform rate and sys tem of taxation upon all classes of property nnd upon all kinds of business. Taxation ought to bo BO adjusted that every Interest , both public and private , will bo conserved and advanced for the benefits of the gen eral public and no money should ever betaken taken from the people In the form of taxes unless the money so collected can be used moro for the general good ot the public and bo of more service to the community than It would have been If not collected. By a rigid adherence to this principle taxed could never become a burden. Munt Ilvcoimtruct the Synlem. "A just and equitable reconstruction or our local systems of taxation will have a duo regard for the relation of one state to another and ono city to another , for whether wo will have it so or not , we are not and cannot be entirely independent ot all other localities in matters of taxation. There Is an clement of Interdependence , a sort of community interest between the different sections of our country which can easily bo "promoted " to a mutual advantage of the Interests of all concerned by wise revenue laws.The New York Tax Reform associa tion has put forth an Inexhaustible amount ot argument to show that all tax should be raised upon land alone ; this is not a new plan , having been advocated by the French economists early in the eighteenth century , and Is 'based ' upon the theory that land Is the original eource of all wealth. While many of the arguments in its favor are most plausible , yet I am firmly fixed la the belief that this plan , in actual practice , would bo subject to severe criticism and would fall to meet the defand for an equi table division of the burdens of taxation , for the reason that whllo land may be the eourco of all value , it Is not the measure of all earnings , or of all ability , nnd upon these rather than upon value must an equitable system of revenue rest "How to Inaugurate such a system as will meet all demands in our stale is a grave question and doubtless cannot be nccom. pllshcd under the present restrictions In our state constitution , but wisdom would suggest the appointment of a commission to prepare nnd present a plan of revenue revi sion -which may Include both a change of laws and a change of the revenue provisions of our constitution. "Tho experience of those states that have made such efforts In this direction goes to show that the best results are obtained from those plans of assessment which have a duo regard for the earnlngo and ability of the taxable , for whatever other argu ment may be advanced , property which can. not nnd does not earu will not long pay any tax. FRED J. SACKETT. " Stfiil Mm * . C. O. Wallender's meat shop at i81G Sher man avenue was broken Into Sunday evening shortly after 8 o'clock by burglars. The cracksmen stole a law quantity of meat. J. D. Sherwood , who lives upstairs over the market , saw two men carrying away a lot of meat , hut bo did not think It a auspi cious circumstance until he learned that the shop had been robbed. SherwcoJ tnen gave the police an accurate description of the men. Later In the evening two men were ar rested on suspicion. They were George Odelt and Eddie Coy. The police nay they have evidence that will make a clear case against both. Odcll was formerly & mi-r eliant. having kept a store at Sixteenth end Nicholas streets for several years. Coy also Is well known. _ ItvNiilt of l.lvv ConU. Some living coals dropped out of a stove at the home of August J. Taylor. 1028 South Twenty-fifth avenuo. Sunday morning during the absence of the family and set fire to the floor. The names burned up through the colling nnd came very near demolishing the house. The telephone alarm made the fire 1020 Rces street Instead of the correct num ber. It will require an expenditure of $150 to repair the damage. _ Dr. Bull's Cough Syrup can be depended on to cure tongllltls or bronchitis. LOCAL BREVITIES , Frank Rutler. a colored man , has been looked for by the pollco 'or sevor.il ilayo. Ho is accused of stealing lamps from car riages In South Omaha. Last evening Offl- ccrs Donahue and Russell saw IJutter enD D dpo street nnd took him Into custody. He will be taken to South Omaha for trial today. T. J. Mullen. 314 South Thirteenth street. caught would-be burglar In a room of his home Sunday afternoon nnd after tending for the pollco held the man until they ar rived to relieve him of the charge. Mullen caught the man prowling about thehoupu nnd grabbed him. At the station iho man gave the name of Frank Riley. NO USE FOR THE PHILIPPINES Private Mumaugh and Other First Nebraska Boys Return. HAVE ENOUGH OF COUNTRY ABOUT MANILA Hulillrr * IllHNittlHllril nlth Tlirlr Trrnttni'iit mill I'ritpoNi * In l.ny Tli i-1 r CotiiiilnliitN Hi-fort' the Mi1 inborn u ( tin * l/culnlntiirc. Privates Schweltzenbcrg of Norfolk and S. H. Mumauch , HIT South Thirty-second street , this city , both members of Company L. First regiment , Nebraska volunteer In fantry , nnd Van 13. Lady , clerk In the quar termaster's department , arrived Sunday aft ernoon from the Philippine Islands. The soldiers are looking well , but Lady seems to have dropped a few pounds of flesh on account of an attack of the Island fever. Private or now Citizen Mumaugh was seen at the hotel where he Is stopping , pending a visit to Lincoln , where ho ex pects to tell a few of the legislators and the governor some things about the treat ment of the boys In Manila. lie has no complaint to make , except upon their pay ment , as ho Insists there was discrimination. Ills discharge shows that he was paid $259,26 on Ural settlement. He claims this should have been augmented by $223.26 travel pay. How It llutiiienril. "When we were paid In Manila , on De cember 14 , " said Mr. Mumaugh , "we found wo had been allowed 30 cents per day In commutation of our ration from Manila to San Francisco. Wo were given trans portation back , but we paid In reality $223.26 for what should not have cost more than $3."i. I was assured by some of the soldiers on board the transport , and Sergeant Staf ford of Company n was one of them , that they had been given a pass to San Francisco and their full travel pay. If this Is true , and his statement .was corroborated by that of several other volunteers and soldiers of the regular army who returned with us , every Nebraska soldier who came on the transport IB entitled to $223.26 moro than he received. From San Francisco to Lin coln we wore allowed full travel pay , con sisting of ono day's pay for each twenty miles traveled and 30 cents per day for rations. "What do I think of the Philippine Is lands ? Well , I do not know what we want with them. It has been said that they are beautiful. I never saw a scrubbier looking country In all my life and Manila Is the dirtiest spot on the face of the globe. The fruit grown there is worthless , the oranges tasting like sponges. I had all I want of it and would not live there for anything under the sun. TclU of Army Fare. "We got along nicely where we were In the custom house. Our company did not realize that It was under army discipline , because we wore so busy that It was Im possible during hours to bat your eye brows every time you saw an officer In the office. Wo went na we pleased after our work was over and acted the same as civil ians. " In speaking of the experiences of the boys In getting something to eat , Mr. Mumaugh said : "We used to trade off our rations to the venders there for rolls nnd managed to faro first rate on coffee and rolls for break fast. Then we exchanged the green coffee for tea and drank that beverage for dinner I and supper. I saw Just three heads of ! cabbage while- there and managed to ap- I proprlate them Immediately , as the China man who had them In his basket knew we would got them sooner or later , anyway. Eggs cost 5 cents each In Spanish money. The meat wo got was nice , but the canned horse was unmentionable. "Wo started for home on December 18 , after each of the 200 men had chipped In $15 for rations on the way. Of this $3,000 we spent $1.500 In Manila and $1,500 In Nagasaki , so wo had pretty good fare on the way over. Wo spent five days In Negiu sakl and arrived In San Francisco January 1C , after being on the ocean twenty-nine days lers the time spent In Nagasaki. " La Grippe Is agala epidemic. Bvery pre caution should bo taken to avoid It. Its specific cure is Ono Minute Cough Cure. The beet remedy for all agce ; cures coughs , colds and all lung troubles. Pleneont to the taste. No ono will bo disappointed in us ing It. Accimril of Theft. Oscar Kohlstorf and Mrs. Ilonnella Irwln were arrested last night by Officers Donahue , Heltfeid and Russell on a complaint made by the police at Fremont. Neb. , who accuse the couple of steallne a team of horses and n buggy. At the tlmo of the arrest , near the corner of Twelfth street and Capitol avenue , Mrs. Irwln nnd Kohlstorf were driv ing In the rig they are said to have stolen. It was rented Saturday at the livery stables of Packci & Son , Fremont. Kohlstorf having paid for It for ono dav In advance. The outfit should have been returned to the sta bles that evening and after waiting until Sunday afternoon without finding any trace of it the owners gave Kohlstorf's descrip tion to the police and asked for his arrest. In the buggy were found a new sot of har ness , a valuable saddle and a quantity ol now clothing , which the police inspect Is stolen property. Mrs. Irwln denies that she has hud anything to do with taking either the team or the goods. Doth will he etnt back to Fremont this mornlnu. II * N of Aiipenilli-ltln. nussell Corey , age 1C , eon of the late Major John N. Corey , died of appendicitis at 603 North Eighteenth street last night. The remains will be taken to Sedalla , Mo. , for Interment. UM ileriMirrc * nt. Detroit Journal : "Fear not ! " whispered Ocndalfo. "Let mo be the oak and thou the clinging vine ! " With a glad cry Beatrice flung herself Into his arms. "You are certainly wooden enough ! " she fobbed , all her misgivings fled. Hero wo observe what subtle undercur rents of character the action of the modern drama is supposed to Indicate. IIIN .Timt DeHi'rtN. Philadelphia Call : Roland Reed recently told a story of a young man In St. Louis who always made a point to get acquainted with the male stars who came to town. Ho wa a nice , agreeable sort of a chap , but he was always willing to let someone else do all the "buying. " "We called him 'Generosity , ' " continued Mr. Reed. "Last time I was in St. Louis 1 missed his usual call and asked the loca The Fall of Prices That has struck our store had the effect of lllling It full of shoo buyers that really.o u sale at Drex U Hlmo- man's means a money saver for every body that comes Plenty of help- plenty of shoes Wo wouldn't think of starting a nalo If wo couldn't give you what wo advertise Of course If you come today you're going to be better natlslled than If you wait till tomor row The assortment Is complete now. Drexel Shoe Co. , Omuba'i L'p-to-date Shoe ilooic. 1410 FARNAM STREET. Successful grocers know full well That Ivory Soap is best to sell Because 'tis best to use , and so Their trade , well satisfied , will grovw They cannot be induced to buy The other soaps , which people " try Just once" to find them wanting ; then Insist on Ivory Soap again. A WORD OF WARNING. There are m ny white soaps , e eh rerrnenlej to be "Just § geot i the 'Ivory' ; " ttiey ABB NOT , but like all counterfeits , lack ( he peculiar and remarkable qualities of tht genuine. Ask for "Ivory " Soap and Insist upon Betting It. i ml TMI PROCTIN t O MILI CO. CINCINNATI manager what had became of Generosity. ' Why , havm't you heard ? ' ho answered ; Generosity is dead. Wouldn't you llko to visit his grave ? ' "I Bald I'd bo glad to nnd to the cemetery we went. We found the grave , a nice , green plot , on which there was reared a marble slab about five feet In height. I was par ticularly struck with the appropriateness of the Inscription on this stone. "These were the words : 'This Is on Me. ' " AFFAIRS IN CITY OF HAVANA Cuban ISxccuttvr Committee Ilolda ate to ConnltU-r Volley of IlPKcnorntlon. HAVANA , Jan. 22. There was a brilliant amateur performance last night for the benefit of the orphans of the Island. Mem bers of distinguished families took part In the play and the audience , which filled the house , was composed of members of the best society In Havana. Major General Brooke and his chief of staff , General Chaffee , who were present In full uniform , and Captain Slgsbce of the United States battleship Texas and many other American officers were present. The orchestra played "The Star Spangled Danncr" and the audi ence , following General Brooke's example , arose. General Sanger , the governor of Matanzas has liberated thirty-five prisoners from the jail there after an examination , which satis fied him that they were being unjustly held In captivity. . A battalion of the First Maine regiment , which arrived here yesterday on board the United States transport Obdam from Sa vannah , will proceed to camp today. A meeting of the Cuban executive com mittee was held yesterday at El Carmen , at which many representative persona and gen erals were present. General Cospedes sus tained General Gomez In his activity In pur suing bis policy of uniting the Cuban and Spanish elements In the Island. He stated that It was necessary to officially convoke the assembly in order to direct the Cuban policy and that the presence and Influence of General Gomez would bo needed ot the meeting , which would occur on the return of the plenipotentiary committee to Wash ington. The time had arrived , ho declared , to take definite action on the question of the Island and the questions of the future. The railroad employes have gone on a strike because of the failure of the com pany to keep Its promise to Increase their pay after the war. Freight trains are not being run , though mall and passenger trains are still being moved over the line. The people are In sympathy with the strikers. Twelve sugar estates In Matanzas prov ince have resumed operation. Complaint Is made that wages of the employes Is much les than before the war. The laborers re fuse to accept any reduction , demanding $1 a day in silver. The municipal debt of Matanzas amounts to $10,000 , nnd means are being made to liquidate It. It Is estimated that there are 16,000 destitute persons In the province. Those who desire to return to agricultural labor find It Impossible to ob tain oxen and tools. He-ports from Plnar del Hlo are excellent on the coming tobacco crop In quantity and quality. The harvest Is beginning. LUCK AT THE HACETRACK. How the Export * Were Ilrnten by the Superntltloui Mini. Last Monday a party of New Orleans busl- nces men from one of the uptown omco buildings went out to see the races , reports the Times-Democrat. With ono exception they all knew more or less about "form" and "handicapping , " and the trip to the grounds was enlivened by an animated dis cussion on the relative merits of the flyers. The exception was a quiet gentleman , who frankly admitted that ho was totally Ignor ant of turf matters and knew no moro of the Intricacies of book betting than a Hot tentot knows of pink teas. His friends re ceived this confession with rather sornful sympathy and advised him not to monkey with the pool box. When they reached the grounds they found' the second race was about to bp run , and , while Lygla was the favorite , a hot tip had gone around on Miss Maytlme , ridden by O'Connor. The wise men In the party consulted their form cards , did a little swift figuring on the handicap , and concluded that the tip was reliable. "Sho can't lese unices she gets struck by lightning , " declared the chief astrologer of the crowd , and they proceeded to invest lu Miss Maytlme tickets at odds of 1C to 1. Whllo Uie pasteboards wore be ing written the quiet man , who knew noth ing about racing , fished out a $5 and mod estly laid It on Elmer S. , a gauut white nag that was on the boards at 20 to 1. His friends laughed merrily nt the time , and when the race was called they fairly yelled , for Elmer S. , Instead of getting off with the others , turned round nnd ran away. "Now , you see , " said ono of the experts , "how foolish It Is to bet your money on moro caprice. No man has any business around the pool box unless ho possesses some accurate scientific knowledge of the game. " Whllo he was talking the starter caught Elmer S. by the bridle , yanked him t'other end to and sent him off 'behind ' the bunch. Then a miracle happened. The gauut white horse , distanced , dlecounted , discredited and hooted at by everybody on the track , sud denly laid back his ears , covered the gap llko a bolt from a catapult , and won the race hands down. Myneotls , a10 to 1 shot , was second , and poor Miss Maytlmo may bo running yet at least she was somewhere at the wind-up. After the crowd caught Its breath there was a grand howl of amaze ment , and the wise men looked foolish. The quiet man walked over nnd exchanged his ticket for $105 and came back smiling softly. On the way to town one of his friends spoke up : "Say , old man , " ho said , "how the dickens was It that you happened to bet on that white skate ? " "Well , I'll tell you , " replied the quiet man. "I'll admit , you fellows know a lot moro about racing than I do , but I.keep my eyes open , and Just as wo were going Into the grounds I saw a red-headed woman" "Thunder and lightning ! " groaned the scientific player and tore up his form card. One Cold nnil One Warm. Washington Peat : They came into a Fourtenth street car somewhere near 3 Btreet , ono recent bitterly cold evening , ho and she , theater-bound. Ho was "six foot a man" and you might have arrived nt o tolerably accurate estimate of bis weight by allowing , say , thirty-five pounds to the fxrt. He was wrapped In a fur-llncil ulster. Wldo fur cu/fs hid his heavy gloves and n great fur collar covered his cars. Now nnd then ha remarked en the Intense cold nnd shivered. She was us blued as the Norse Frcja and fragile as a morning glory. She was all n- ehlmmer of soft silk. Her small feet were shod In the thinnest of shoes. On her curly hair she wore a creation of lace nnd spangles nnd plumes that left half her head bare. About her shoulders was a fur collar , which exposed her thin silk sleeves from shoulder to wrist. It was her only wrap , but flho wasn't cold. She said so and she looked so. She hadn't even a blue nose to disprove her assertion. Ho was half frozen. She was aa warm ns toast. IlOll'tN. Chicago News : Don't look upon the wine list that can't bo read. Don't think a fancy umbrella handle turns the rain. Don't worry yourself and others with what can't be remedied. Don't think n standing nrrny Isn't made to lay down occasionally. Don't attempt to stack the cards on a man who U bard to deal with. Don't attempt to play Hamlet unless you have at least a. ghost of n show. Don't think because brevity Is the soul of wit that curtnrss embodies It. Don't think the- woman who poses as manhnter can't bo Induced to change her name. Don't be too sure It's a compliment If told you stag like a bird. The screech owl Is bird. Cameras AND Photo Supplies , Send to us for catalogue or any information wanted. We guarantee satisfactory trading We do the best developing and printing in Omaha. Promptness always THE ALOE & PEN f OLD CO. , .tinutriir J'/i fn/ruji/ile ( .S ji/iUc . UOS Fiirnum. OMAHA. Ol'I'OSITE PAXTON HOTEL. To the Artistic- Wo have n special liiduccmrnt In our rearranged nml cnlitrKt'fl nrt rooms- many now and beautiful pieces now on exhibition for the first time In Omaha the framing of pictures In this depart ment lias grown to bo a business of Itself hundreds of now mouldings at prices nearly ns cheap as common lum ber yard moulding workmen of ability to put them together Now that the framing rush IH over wo can frame and deliver your picture on the twine day as receiving It Step lu any time you pass our door. A. HOSPE , Hnslc and Art 1513 Douglas.