Nebraska Newspapers

    I
THE OMAHA DAILY BEE: TUESDAY, JANUARY 13, 1903.
BOARD OF REVIEW REPORTS
It 8amr arises Itt Work for Information of
City Gotinci'.
MAKES SOME TIMELY RECOMMENDATIONS
Comprehensive llnlrmrnl of the Ob.
atarlea Met In Hevlerrlnst Assess
ment Roll and the Mannrr
of Dealing n It li Them,
A report of the Board of Review hns
been filed with the mayor and will be trans
mitted to the city council to dav. It Is
sinned by Victor Uosewater. chairman;
William Fleming, tax commissioner, and
W. J. Hunter, and rends as follows:
The aggregate nf the assessment roll as
mode up by the lux commissioner snl
placed In the hands of this hoard and the
aggregate niter the changes mmle tiy thu
noa.ru were Incorporated Into It are shown
In the following table:
Tax Hoard
Commissioner, of Review.
Ileal estate I Vi.AZi.ir'a I 72.2!.l!.'
i'ersonal :ts.661,tjio 5,;ii,SJ
Total S1U.UM.7W 12j."14.ijM
.s )Rst year the paramount question be
fore the assessing authorities Involved the
valuations to be placed upon the property
of the franchlecd corporations, en this
year the most Important work turn upon
the valuations placed upon the property of
the railroads timing terminals In Omaha.
Notwithstanding the fact that the state
constitution expressly declares that wlier
municipal corporations are vested by the
legislature with the authority to aesess and
collect taxes, " such taxes shall be uniform
In respect to persons and properly within
the Jurisdiction of the bony Imposing the
same," a provision had been Inserted III the
rlty charter requiring the t:ix commissioner
in making up nls assessment roll for mu
nicipal taxation to take as the valuation
of the rullroad property included In the
right of way within the corporate .limits
the assessment fixed on such property by
the State Board of Kquallzation.
(location of Hallway Valuations.
If the basla of assessment by the city
authorities and the state authorities were
approximately the same the Injustice In
flicted uiion the other taxpaVra of the
city would not be so noticeable, but when
under the tax commissioner system the
basis of municipal assessment of private
property was raised llrst to 33 per cent,
then to 4i per cent and this year to HO
per cent, the discrimination enjoyed by the
railroad property became so tingrant as to
amount to almost complete Immunity from
city taxes. ' Even If the assertion were
true, that the valuable terminal fuelllllc
in this city were properly distributed along
the entire mileage of the roads within the
state and were taxed for state and county
purposes outside of Omaha, th it would
still afford no Justlllcailon for exemption
from an equitable share of the burdens of
municipal government whose advantages
are enjoyed by the railroad property
equally with other 'properly In thla Juris
diction. ,
Acting upon legal advice to the effect that
the charter provision relating to the as
sessment of railroad property within the
right of way was In conflict with the guar
anty nf the constitution tlint all taxation
should be uniform within the taxing dis
trict, and was, therefore, null and void,
the tax commissioner undertook to assess
the terminal property of the railroads
within the city of Omaha Independently of
the State Board of Equalization, upon u
basis more In conformity with the bnsls
of assessment of other property subject
to city taxation. Kach of the railroads
concerned entered protest with this board
against recognition by It of the assess
ments so made by the tax commissioner,
and again objected to the Jurisdiction of
this board to act upon complaints riled by
Oeorge T. Morton aa a taxpayer, alleging
that the assessments made by the tax
commissioner were too low, and requesting
that they be raised. This board, acting
also upon legal advice, overruled these
objections, and after entertamlng hearings
upon tne complaints nxed tne valuations !
of railroad property aa they now uppenr j
upon the assessment roll In the light of i
. the best evidence .obtainable as to their
cost of construction, earnings, capitalisa
tion and salable value. Aa a result the
railroad properties within tho city of
Omaha, which were assessed bv the fltnte
Board of Equalisation at t22S.116.40, and by
the tax commissioner at 13.17.B0. are now
.listed for taxation at $2S.07.2S3.6O.
The representatives of the railroads have
' Intimated that they will contest the action
of the city authorities In undertaking to
.assess their properties Independently of the
State Boa id of Equalization by appeal to
the courts if necessary. We believe the
sentiment of the great mass of the tax
paying cltlsens of Omaha Is In favor of
defending the right of the city to have
all property within lta boundaries assessed
for taxation on tho same IvibIs of uni
formity. The tax which the railroads
would pay upon the state board's valua
tion of J2--H.im.40 would, If the elty tax rate
were 12 mills, amount to ahout 12.730,
whereas should the assessment fixed by tho
Itonrd of Kevlew stand the test of the
courts, the tax will aggregate some S'-Wl.ono.
With so much to gain and so little to lose
we feel sure that your honorable body
will endorse and uphold the course pursued
by this board.
Aa to the Franchlsed Corporations,
So far as the franchlsed corporations are
concerned, which a year ago monopolized
the attention not only of the Hoard of
Review, but also of the Itonrd of Equaliza
tion, there seems now to be no contention.
The tax commissioner Increased the returns
BLOOD JMOURS
Skin Humours, Scalp Humours,
Hair Humours,
Whether Simple Scrofulous or
Hereditary
i
Speedily Cured by Guticura
Soap, Ointment and Pills,
When All Other Remedies and
Best Physicians Fail.
COMPLETE TREATMENT. 51.00.
la the treatment of torturing, dlsflg
nrlug, Itching, ic: ly, crusted, pimply,
blotchy and scrofulous humour of the
tin, scalp and blood, with loss of hair,
Cuticura Soap, Ointment and Tills have
beeu wonderfully successful. Evtu
the most ODstinateot constitutional hu
mours, such as bad blood, scrofula. In
herited and contagious humours, wlilt
loss of hair, glandular swellings, ulcer
ous iitehu in the throat and mouth,
lore eye, copper-colored blotches, as
veil as boil, carbuncles, scurvy, sties,
nlcers and sores arisln from an Im
pure or Impoverished condition of the
blood, yield to the Cutlcura Treatment,
when all other remedies and methods
fall.
And prenter still, if possible. Is the
wonderful revon! of cures of torturlnz,
uUfigurinj; humour .imong Inf.iuts and
children. The siiflerln which t'utU
ruraboapand Ointment have ullevLitcci
among the young, aud the comfort
they have afinrdcd woru-out and wot
rid parents, have led to their adoption
la countless homes as priceless cura
tives for the skin aud blood, Infantile
and birth humours, milk crut, scull
lie.td, ecema, rashes aud every fonn of
Itching, scaly, pimply skin and scalp
humour, with Ion of hair, of Infancy
aud childhood, urn Seedily, perma
nently and economically cured when
all other remedies suitable fur children,
aud eveu the boet physlcuiu. faiL .
of all of these public service companies
materially, but only one of them ap(eared
lefore the Hoard or Review asking a re
duction of msn'itn'iit. This corporation
wis the NVhrfc-ka Telephone company,
whose original return railed for an as
sessment In the sum of cN,i on resl es
tate and $t;m.'i" on nominal property.
'1 ha flgurrs for the personal property had
been raised by the tan commissioner to
$.i.i( Rnd the ccmtany asked that It be
restored to the amojnt returned by It.
While, the officers of the company failed
try furnish all of the Information requested
by the board with a Mew to plarlng us In
position to estimate the valve of the prop
erty more accurately a decision was
reached, which we think fairly rpreaent
the taxable value of the property. From
the information adduced it appears that
the Nebraska Telephone company Is capi
talized at ll.7'.W.'i. all In Block certificates
drawing er cent annual dividend, it Is
the contend n of the company that this
li a ure r presenting the value of Its capital
stock which -I1b at par on the market
m ist be taken to represent the entire value
of the company's property, extending as It
doe throughout three states The prob
lem before i. a then was to determine the
proportionate value of the property In
cluded in the Omaha exchange. The offi
cers of the company made an estimate of
the value of lis tangible property through
out the entire territory In which It
operates, eredulng Omaha $:i.nor for the
plant located here. They figured that the
difference twtween the tangible property
and. the capital stock represented the ln
tHiiglhle franchise value and undertook to
distribute this over the the system In the
same rstlo as the distribution of tangible
property. We could not see our way clear
to accept this method of arriving at the
value of the Intangible property in Omaha,
hut preferred to estimate the franchise
value on a basis of earning capacity. Glv.
Ing the company the benelit of all possible
('eductions and exemptions. Its gross earn
ings exclusively within the city of Omaha
aggregated for the year 1240,000, while the
gross earnings of the entire system was
for the year I9"l SToi.OuO. The proportion
chargeable to Omaha then la approxi
mately sjx-nlneteenth of the, total. Ap
plying tnla ratio to the capitalisation and
deducting tre real estate already taxed
gives us the figure $410,420, at which we
have fixed our llnal assessment of Its per
sonal property.
, I'arlfle Kxpress Company,
The most perplexing purzle presented by
the attempt to enforce the hitherto disre
garded provision of the statutes relating
to the listing of capital stock of companies
Incorporated In Nebraska and having their
headquarters in this city has grown out
of the assessment of the l'aclflc Kxpress
company. This company la a Nebraska
corporation with a capital stock of Stj,0"o,oi)
worth at least par, the stock being held
entirely by three railway -corporations, to
which It was Issued In exchange for serv
ice contracts. The company made a return
of Its capital slock and of its real estate
holdings In this and other states, but Inas
much aa It does business In twenty-two
states and Is taxed In some of them upon
the basis ef earnings. In some upon the
basis of property, In some upon the basis
of mileage, and In others not at all. It
was manifestly Impossible for It to show
upon Juet how much of Its capital It has
been paying taxes elsewhere. The officers
of the company were cited to show cause
why the assessment should not be raised to
S.i.537.&7. being the amount of lta capital
stock, less the real estate holdings outside
of Omaha. They responded with such In
formation aa was In their power, and after
considering the matter the Hoard of Re
view, by a majority of Its members, voted
to assess the capital stock of the company
represented by a capitalisation of the earn
ings on lta Nebraska business. The tax
commissioner dissented and recorded him
self In favor of making the assessment
$S.537.fiJ7, for the purpose of Inviting a test
In the courts of the right of the city to
tax this company upon its entire capital
stock with deductions for property taxed
elsewhere. We submit the question to your
honorable body and leave it to your Judg
ment whethei the assessment shall be still
further Increased.
Mercantile Ratabllahmeuts.
In the matter of assessing mercantile es
tablishments upon their capital atock and
stocks of merchandise, the board has en
deavored to tlx assessments - that would
work substantial Justice under the re
quirement of the law that property of all
kinds should be subject to uniform taxa
tion. It has been asserted that on the
whole mercantile capital has heretofore
been assessed much more leniently than
real estate, and the plea has been made
for a continuance of this discrimination
on the ground that to remove It would work
hardship especially upon corporations and
firms with headquarters here, but doing
business outside of this city In competition
with merchants and Jobbers of other cities.
It Iras been urged that mobile property
should not be taxed to the extent of driv
ing It out of the taxing Jurisdiction and
thus destroying It as a source of further
revenue, and there may be some reason
for the argument thst whatever encourage
ment Is given to mercantile establishments
In the form ef lightened burdens of taxa
tion redounds In a measure to the benefit
of the owners ol-real estate and such other
Institutions as Inherently belong here whose
value depends upon the maintenance of a
growing population.
Acceding to these pleas, however, would
make It simply a question of how much
advantage. If any, should be given to mer
cantile capital as against capital Invested
In real estate and other fixed Interests.
Representatives of some of our Jobbing
houses urged before our board that If
real estate were assessed on a basis of
100 .per- cent mercantile capital should not
be assessed on a basis higher than 50 per
cent and that If they were permitted to
pay on W) per cent only of the capital they
hud Invested they would be contributing
their full share toward the cost of mu
nicipal government. We have been unable
to see how any fair Interpretation of the
law would permit us to do thla.
We have no doubt that several business
firms will appear before your honorable
body, when sitting as a board of equali
zation, to complain against the assessments
which have been fixed upon them by this
board. It may be well, therefore, for us
to r-mlnd the equalising authorities In ad
vance that we have preferred to err. If
at all, on the side of leniency In all of
these rases rather than the reverse, 'al
though we have refused to accept the logic
of the argument that business houses
should be assessed only nominally here
because competitors In other cities, where
the exoenses of government are much
smaller and the protection afforded far less
adequate, are taxed still less, to admit
the validity or tnis argument woum ua to
allow the authorities of other cities to fix
the taxea for Omaha. For aught we know
the assessments In other cities nave been
pulled down by the same argument In
reference 10 low lasers in uiiiinu, so mm
It would bf merely a matter of time hefore
all the different competing cities and towns
would be remitting taxes upon mercantile
capital altogether because some business
nouses in email villages paiu no laxea ai
11. . .
Special Difficulties Encountered.
Tn fltlno- the assessments unnn rertaln
mercantile establishments the greatest dlffl
cm tv encountered has arisen rrom the-fact
that their owners neglected or refused to
give accurate Information for the guidance
of the board. They seemed to prefer to
sond their lawyers as missionaries to In
struct us as to our duties In the premises
s"d th methods we should pursue, and
when the suggestion was offered that the
I card preferred Information to advice they
refused to fumisn tne information, com
pelllng us to secure the necessary facts
from such sources as were avauame. it
w disclosed by our Inquiries that the
pM Id In capital stock of our bjslneas houses
afford no Invariable Indication of the real
amount of capital Invested or She stocks
of merchandise carried that should be
lifted for taxation. Manv mercantile con
cerns whose assessments for personal nroo
erty ma v appear low are paving taxes also
rron real estate in tnis city as wen as
elsewhere and in some cases upon personal
property In other taxing Jurisdictions. The
board made It a rule to require sworn
statements In all cases affecting person.il
proierty because It was compelled to net
nnon Information furnished by the owners
of the property under review. In other
rises the caoltal stock flg ires were found
tn be too low because the Institutions were
rr.rrvlng permanent surpluses which are as
much a part of their capitalisation as the
face value of the shares of stock. The
greatest dtrflcjlty was experienced In get
tlna information as to surplus and undl
vlded profits, and the presumable reason
the Information desired by the board was
rot furnished In these cses Is that If
furnished It would have Justified still larger
aresrn than were nnallv nxed hy us
On the other hand It Is only fair to ssy
thst bv far the rreat msiorlty of firms
a ml corporations cited by the board came
forward nromntlv and courteously with the
Information deelred and did all In their
power to assist us In arriving at fair valu
atlor.s of their property.' you mav tx sure
also that these establishments feel sati
tied with the treatment accorded them by
us ad will not he among thtse nelcagur-
Ing the Hoard of Kquallsatlon for reduc
tion of their assessments.
The National Uanka.
The natio-ial banks have In previous
years rumpiauieu inai pecause or tne ex
l", ,l condition of il, lr capital stock and
assets, being compiled to make periodic
sworn statements to the comptroller
the currency, they were being taxed on
much larger proportion of their caultal
than capital pivoted in other mercantile
pursuits, we eilee we have arrived
an axtevsmrnt of the bulks which Is sub
MPMilally equitable to them, not only with
nr;, vet to oiis another, but also aa euro
pared with other mercantile establish
ments. To do this we endeavored to follow
out the Intent of the law by ascertaining
the real value of the shares of stock for
each Institution snd deducting the resl
estate assessed. The totsl of bank as
sessments IS. therefore, considerably lower
than for the year l!?. but more than half
of this decrease Is to be accounted for by
the reduction of bank capitalization that
has tiken place In the Interval.
Other property has been given precedence
over real eetate In this report because w
believe that as a whole the real estate
assessments were In more satisfactory con
dition as returned by the tax commissioner
than assessments upon other classes of
property.
' Reforms Hecommended.
In conclusion we would like to call at
tention to several matters which deserve
public consideration. The first Is with
reference to the grand total of the city s
assessment roll. The rank of Omini
alongside of other American cities Is fixed
largely by the assessed valuation of the
property subject to taxation within Its
boundaries. It Is unfahr co the city to
have a valuation go forth to the world
which represents only a part of Its actual
property values. The present grsnd total,
gratifying as It Is, Is by no means so
large as It should be, since It does not
Inc lude the property which Is exempt from
taxttlnn for various statutory reasons be
cause of Its use for public, charitably, edu
cational or religions purposes. The law, it
seems to us, entitles this property to ex
emption from taxation, but not to exemp
tion from assessment. Without attribut
ing the omission as a fault to any one, we
would advise that provision be made for
the future to have this overlooked property
Included In the assessment list and later
exempted for purposes of taxation. We
would then know more accurately what
the true valuation of all the property In
the cltv Is and also realize better how
much assistance In the way of remission
of taxes Is being extended to all these
public Institutions.
'Becond We do not believe our citizens
realize the excessive cost of their taxing
machinery which Is multiplied by duplica
tions of assessing functions In different
bodies. The jutlay for making two sep
arate assessments of property within the
same coriorato limits each year, one for
the rountv and one for the city, Is only
a part of this cost, the expense of time on
the part of busy business men In jnaklng
up tax schedules and appearing before as
sessing boards at frequent Intervals entail
ing an equally heavy burden. Time Is
money for business men and this waste
of time should be prevented If possible by
consolidating the assessment machinery of
cltv and county.
Third Complete new assessment of real
estate each year Is no longer necessary In
as much aa real estate valuations have be
come fairly settled. In some states real
estate Is assessed only once In three years,
changes being entered In the Interval only
where Improvements are made or complaint
preferred of Inequality, and then only upon
notification of the owner with an oppor
tunity for a hearing. Pome provision for
less frequent assessments of real estate at
Intervals, say of three to five years, would
work substantial economy for our taxpay
Ing citizens, although personal property,
which varies from yenr to year, must
necessarily be reassessed for eich tax levy.
Equalisation Hoard to Meet,
The city council will enter upon Its du
ties as a board of equalization this
morning and there are now on file at the
office of the city clerk between 95 snd 100
applications for reduction of assessmenta.
In a majority of these cases remonstrances
were filed with the Board of Review, but
they were not reached owing to the time
limit placed by law upon the sitting of that
body.
Only a few of these pending applications
are from business firms, nearly all of the
property owners of that clsss having gone
over the assessment of their holdings fully
with the Board of Review and accepted
the Judgment of that body. Many of them
are filed by real estate and rental agents
as representatives of owners of real estate,
and a number of others are from Individual
real estate owners.
PERSONAL PARAGRAPHS.
E. Ij. Merrlman of Chadron Is In the city
on business.
Mr. T. Broud of New York Is registered
as the Srhlltz.
Mr A. B Carr of St. Louis la registered
at tho Her Grand. ,
Mr. John Mattes, Jr.. of Nebraska City
Is In the city on business. ' '
Mr. O. B. Fletcher of Kansas City la in
the city for a short business trip.
Mr. R. A. Krause of Albion, a prominent
hardware dealer. Is in the city lor a few
daye.
Mike Klmore, a prominent railroad con-
rsetnr of Alliance. Neb.. Is in tne City
for a few days on a business trip.
r.ntaln H K. Palmer left last even-
m for Washington on business connected
with the Soldiers' Home committee.
Mr. Ike Greenbaum of Louisville. Ky. :
O. J. Wilcox of Lincoln, J. H. Murray of
Arapaho, Neb., are registered at tne Jien
srnw. Mr J R. f'nehran. one of the well known
ranch owners of the weal, la In the city
with hla family enroute home from a trip
to Chicago.
Mrs H. V Bnrklev. who has been sick
at the home of her parents In Council Bluffs
since Christmas, has returned to ner nome
In this clty fully recovered.
At the Dellone H. T. Miller, Kansas
City; W. Morse, Friend, Neb.; A. Bands,
Wllberi v. JNewman, oaaianu-, mr. osyrc,
lea Moines; tu. Hildrlch, Tobias, Neb.
N. C. May of Reno, Nev.; 8. A. Foster
of Lincoln, 8. E. Cobb of Emerson, Neb.;
Mr, and Mrs. Henry Kawe or lilajr, jseo. ;
M R. Mathews of Peru, Neb., are regis
tered at the Millard.
T. R. Iombard of Coronado, Cal.; J. B.
Ashton of Salt Iake City. J. A. Allen of
Ban Francisco, t. Richardson of Dubuque,
Mr and Mrs. H. B. Read of Ogalalla, Neb.;
William Bmlley of Lemont, Neb., and U.
R. McWllliams of Waterloo, la., are reg
istered at the Paxton.
Among those who were registered at the
u.,pUu V, ..... I luut nfirht rw Messrs IV
McCurmack and Charles Church of Daven
port, la.; K. E. Jennings of Mioux city; B.
JJelatO'jr OI ieweiien, neu. ; i. J. mice
of Bhenandoah. M. J. Berry of Hastings
and G. H. Koon, also of that city.
Mr. W. K. Dill of Decatur. III.; Mr. and
Mis. M. McCoy of Upton, Wyo.; Mrs.
Hurry Lodor of Norfolk, Neb.; Mr, J. 11.
Cripps of Salt Lake City, L'tah; a. Masor
of Kansas City, Mr. John Oaterburg of St.
Louis, Mr. G. B. Jackson or De.a Moines,
la.: J. N. Heocdlck of Norfolk. Neb., are
registered at the Her Grand.
Mr. Charles 'Aing of Sheridan, Ky. ; J. R.
F.dgehtll of Salt Lake City, Utah: G. H.
Lucius of Kansas city, George W erta of
Schuyler, Mr. and Mrs. E. H. Shreves ol
Orient, Neb.: Mr. and Mrs. Charles Mlara
of Orient, W. K. Manna of Lynch. Joe
Young of Leigh, Neb.; A. C. Read of
Sttnton, W. E. Johnson of Akron, C. F.
Searle of Lincoln. A. M. Armstrong of
Oakland, la.; W. E. Ingraham of Mitchell,
Mr. and Mrs. L. N. Bt. John of Kearney,
A D. Morgan of Verdel, J. C. Jordan of
Gordon. P. Bronson of Cheyenne, Wyo.;
E. Bacon of K.lm Creek. Neb.; Charles
Coffee of Chadron, Neb.; B. M. Fox of
Iwellen. E. E. Bagel of Spencer, F. M.
Moore of Prairie City, F. R. boomer of
Wlsner, C. M. Noble of Harlan, John F.
Kaufman of IJncoln, F. W. Barber of
Franklin and G. R. Wllllama of Elk City,
Neb., are registered at the Merchants.
LOCAL BREVITIES.
Frank B. Hlbbard has filed the will of
his son, Henry 8. Hlbbard, who leaves hla
K,s' estate to nta nancee.
The first Information filed by James P.
FiiKlish aa county attorney was one drawn
yesterday against Dan J. Ryan for the
larceny of to from the person of BenharU
C. Bahnsen.
Boris Predmestky sues A. Rosenberg for
135c) for alleged breach of the contract en
tered Into June 23. whereby the plaintiff
was to rjn a store for the defendant at
Schuyler, Neb., eight weeks for euO Per
wee a.
A new Jury venire was drawn vesterdav
for the first three weeks of the term be
ginning iebruary 2. The October term
may not adlurn until tomorrow or next
day, although last Saturday was the date
set lor adjournment.
Jena Knudsen sues for divorce from
i mica Bopnia. whom he married in Den
mara April ;i, and wno. he avers.
ai aimuncu mm July . ijuu. tit asks ar
order giving him the, custody of the cbil
c'ren and preventing the wife from Inter
ferlni with them.
The Monday club y-Miterday discussed the
queen. ,ii ul "Federation," the Christian
ministers expressing thlr views after the
presentation of a paper on the subject by
Rev. W. B. Crewdson of Council Bluffs.
The lay members of the club will discus's
tne sui jeil nrxt week.
An attempt la being made to have the
Indian bureau of the Interior department
Include Omaha delivery in its drug and
surgical contracts which will be Issued
this spring.. Twice before has the attempt
bcreu made unsuccessfully, and Omaha
jobbers In thexa goods have been placed
ai a arcai uisauvauuige.
LEPER COLONY IN HAWAII
Senate
Committee Eecommndi Ttdsral
Ooatrel of Settlement.
URGES CHANGE IN THE CONDITIONS
Interest of l.ste Qaeen In Rentals
Nearly Half Million Dollars and
genatora Feel that She Its a
Equitable Rights.
WASHINOTON, Jan. 12. The senate com
mittee on PortoRlco snd the Pacific coast
met today to receive the report of the sub
committee appointed at the last session of
congress to Investigate conditions In the
Hawaiian Islands.
This Subcommittee consisted of Senators
Mitchell J.Ore.), Burton (Kan). Foster
(Wash.), Cockrell (Ho.) and BlarVburn
(Ky). Tho last two named did not visit the
Islands, but Senator Blackburn Joined tn
the recommendations, numbering twenty
six. . Tbe visit to the Islands was made last
September and covered twenty-five days,
during which time forty-three meetings
were held and 176 witnesses were Interro
gated. The Investigation was general and cov
ered all questions with which the govern
ment possibly could be concerned. Including
the Isws. local and federal, and their execu
tion; the public lands, labor, tbe planta
tions, the harbors, taxation, the leprosy
settlement. Queen Lllluokalanl's claims snd
Other subjects.
The condition of affairs In the leper set
tlement on the Island of Malokal excited tbe
liveliest interest.
The committee made a quite thorough
Inquiry concerning this settlement, which
Is under territorial control, with the result
that it recommends that the management
of the colony be transferred to the Marine
Hoepltal. service, with headquarters In
Washington, and that a general leprosaro
or retreat for all the lepers of the United
States be established on that Island.
At the time of the visit of the committee
there were 848 leper patients In the settle
ment. Tbe opinion Is expressed that there
are many hundreds of other rases of
leprosy In the territory. In the last year
on the Molokat settlement there were 144
deaths and sixteen births In the colony,
eight of the children born being Illegit
imate. ' .
Much diversity of opinion was found In
the territory ss to whether ths control' of
the settlement should be retained by the
territorial government. Though all the
territorial officers were found to be fa
vorable to such retention tbe committee
takes strong grounds In favor of a change,
and In this connection freely discussed
the conditions with reference to morality
which prevailed, raying:
Your committee has been somewhat sur
prised to find that under existing manage
ment of the leper settlement indiscriminate
legitimate and Illegitimate cohabitation Is
permitted In the settlement. Marriages nre
suffered to be celebrated between leprous
men and women, regardless of their phys
ical condition. Children are bom In the
settlement of leprous union and as a result
of concubinage, and, strange as It may ap
pear, the leading officials seem not only
to regard all this as permissible, but pro
test vigorously aglnst a system of segre
gation that would prevent It.
Further along tbe committee says that
unrestricted Illegitimate association Is per
mitted by the authorities and adds;
The only attempt, seemingly, to abate
or minimize this evil Is by counseling and
earnestly advocating marriage on the part
of lepers, even going so -fur In this matter
as aiding divorce where, a leprous man or
woman has a wife or husband outside of
the settlement, o that -the husband or
wife-thus released frotatth marriage ob
ligation might again be married, to a leper
or Inmate of the leper settlement.
The committee finds that Queen Llliuoka
lanl bad no personal Interest In tbe crown
lands which .have been claimed for her, but
only an official Interest during ber reign.
Such Interest would have entitled her to
the rental of tho. lands, and the committee
finds that from the time of tbe dethrone
ment. In 1893, to September l last the rental
would have amounted to $432,378.
In view of all tbe circumstances tbe com
mlttea recommends thst, aa an act both of
Justice and national grace and wisdom,
the senate oonslder with favor, on the lines
Indicated In this report, tbe claim of tbe
late Queen Lllluokalanl,. now a loyal prl
vats citizen of the United States, and make
such reasonsbls provision for her as the
facts here presented may seem to Justify.
Ihe committee recommends the disallow
ance of claims made by other persons pro
fessing to be members of the late royal
family 6t Hawaii.
WYOMING MEN ARE NAMED
Marshal and United States Attorney
for that Stat Are le-
leeted.
-WASHINGTON. Jan. 12. The president
today sent the following nominations to the
senate:
Collector of customs: Edwin Baker, for
the district -of Arizona. Marshal: Frank
A. Hadsell, district of Wyoming. United
States attorney: Timothy F. Burke, district
of Wyoming.
Postmasters: Illinois Fred R. Brill,
Hampshire; Charles W. Vedder, North Chi
cago. Iowa Charles C. Burgess, Cresco
Henry T. Swope, Clearfield; Henry Barnes,
Elliott; J. Ken Mathews, Medlapolls; Henry
C. Hill, Medlapolls. Kansas Jamea J.
Evans, Hartford; Jacob D. Birscbler, Hills
boro; John Oilman, Madison.
KANSAS HAS NEW GOVERNOR
W. J. Ballejr Is Inaaaaraled at the
Capital with Appropriate
Ceremonies.
TOPEKA, Kan., Jan. 13. The Inaugural
ceremony of Governor-elect W. J. Bailey
and other new atate officers took place at
tbe auditorium today, beginning promptly
at It o'clock.
Governor W. E. Stanley, aa retiring ex
ecutive, made a brief speech, followed by
the Inaugural address of the new governor
W. A. Johnston, who today became cble
Justice by reason of seniority, administered
the oath of office.
An Immense crowd witnessed tbe cere
mony. This evening a public reception will
be given at tbe state bouse tor tbe lncom
lng and outgoing officials.
Tbs republican legislative caucus to de
elds on bouse officers will bs held tbl
afternoon st 4 o'clock and ths followln
persona wilt be recommended: Speaker
J. T. Prlngle, Osage county; speaker pro
tem. C. D. Jones. Norton; chief clerk, W. P
Msson, Neoaba; aergeant-at-arms, Btev
Cave, Haskell; chief doorkeeper, J. H. Mc
Farlaqd, Lincoln; chaplain, Rev. A. C. Pxle
Leavenworth; postmistress. Mrs. Evelyn
Bradford. Cloud. This la a Leland-Long
Stanley factional victory, tbey bsvlng
agreed .on tbe slate at an after-dinner
caucus.
Tbe Kansas legislature will convene to
morrow .noon. The senatorial fight will be
the feature of tbe aession and little else
will be done until It Is disposed of. Tbs
Leland faction is divided between Governor
Stanley and Congressman Chester I. Long
while Congressman Charles Curtis Is the
leading candidate of the opposing faction.
The Leland faction organized the bouse
by the caucus election of J T. Prlffgle as
speaker and this Is regarded as showing
to a great extent the sentiment of the
bouse on tbs senatorial question. Speaker
f Prlngle, however. Is a Curtis man by virtue
of instructions received from bis constit
uents and will be obliged to use his Influ
ence for Curtis In the senatorial rsurus.
Curtis Is now in the lead tn the number of
votes pledged, wllh Stanley a close second
and Long third. The Curtis men have a
compact organization, while the sentiment
of ths Leland faction Is divided between
Long and Stanley.
OLYMPIA, Wash., Jan. 12 The Washing
ton legislature convened todty. Dr. W. H.
Hare, republican, of' Yakima county was
elected speaker of the house and Dr. S. J.
Smith, republican, of King county, presi
dent of the senate.
LITTLE RqCK. Ark,, Jan. 12. The Ar
kansas legislature convened today. The
election of a United States senator will
not take place for several days. Ex-Governor
James B. Clark Is the democratic
nominee and there Is no doubt of his elec
tion to succeed Senator James K. Jones.
SALEM, Ore., Jan. 12. The Oregon leg
islature met today. George C. Hrownell
was elected president of the senate and L,
T. Harris speaker of th house. Both men
bad the support of C. AV. Fulton, one of the
leading candidates for tbe United States
senate.
SALT LAKE CITY, Jan. 12 The fifth
biennial session of the Utah state legisla
ture met today. The republicans control
both branches by heavy majorities. In
the senate F. M. Allison was chbsen presi
dent pro tem. Thomas Hull of Sslt Lake
was chosen speaker of the house.
DENVER. Colo.. Jan. 12. The legislature
today canvassed the vote on state officers.
Tbe vo,te for governor stands:
James H. Teabody, republican, 87,774; E.
C. Stlmson. democrat, 80,816; Frank Owens,
populist, 6,4fi3: scattering, 6.324.
The only democrat elected Is Mrs. Helen
M. Grenfelt, superintendent of public
schools, who received 87,013. against M,!'42
cast for Mrs. A. B. Branst, republican.
Mrs. Grenfelt was Indorsed by the popu
list state convention.
After the Joint session the senate met
nd adopted its rules. A seusatlnnal fea
ture was 'one making reports of the rom
mlttee on elections undebatable. Another
as a rule providing that If the president
of the senate at any time refused to submit
question to vote the secretary of the
senate should, upon the request of any mem
ber, supersede the president until the ques
tion was disposed of.
The senate Is strongly democratic, while
the lieutenant governor Is a republican.
STEADY DECLINE IN IRELAND
Population Almost Halved by Enilnrrn-
tlon More Marriages, Fewer
Children.
To the old and painful story of the steady
ecline In the population of Ireland are
dded In the rr gistrar-gencral's return of
births, marriages end deaths only two
cheerful features a marked diminution in
the death rale and In the number of emi
grants. ' Apart from these two elements, In one of
which thero Is reason to feaj the improve
ment Is only temporary, says tho London
Kxpress, tbe statistics detract nothing from
he disquieting effect of the reports of the
past decade.
The number of births, which In 18!1 whs
108.116, fell last year to 100, S7. or nearly
000 less than the average of the ten years.
Marriages, 22,564 In number, were slightly
over the average, ond deaths totaled 73,119,
ns compared with 85.909 In 1891, and 90.4I
n 1892, and a decennial average of 8304.
Tbe number of emigrants, which ten
years ago was 59,323, fell to 39,613, as com
pared with a ten years' average of 43,353;
but the decrease in the population Is never
theless as much as 17.756, though something
has to be aet off against this on account of
Immigration, of which no official record bus
been obtained.
The situation will be better understood
by comparing the population figures cal
culated to the middle of last year with those
of Ireland's period of maximum popula
tion and the figures for 1824, when the col
lection of vital statistics was first syste
matized. These returns show the following
results:
t'
Year.
Male.
3.471.820
4.CK3.043
2.164,716
Female.
3.6H6.33)
4.212.018
2,2.')0,914
Total.
7.078.140
8. 293. "61
4,445,tvVJ
1824
1845
19U1
From these figures It will be seen that
the population in the middle of last year
was 2,632,510 less than it was seventy-
eight years ago, and if the estimated pop
ulation in tho middle of the present year
4,425,060 be compared with that of the
maximum year, the diminution In flfty-slx
years will be found to reach the astonish
ing figure of 3,870,0(11.
Two or three other points in the regis
trar-general's return are wrthy of notice.
The excess of blr'.'is over deaths was 21,-
857; the lose by emigration amounted to 33,-
613; the number of Illegitimate births was
2,593, or only 2.6 per cent of the total, as
against 4 per cent in England and Wales,
and 6.5 per cent In Scotland. Deaths from
homicidal violence numbered only forty,
and in the whole of Ireland there were but
two persons hanged; while of the total of
79,119 deaths only 1,253 were attributed to
Insanity.
These last sets of figures satisfactorily
dispose of a good many sensational state
ments which have been made with regard
to "diminishing Ireland
On the other band, tho returns I elating to
pauperism chow but few hopeful features.
The number of workhouse inmatea la given
as 42,386, an Increase of 504 over the pre
vlous year, and tbe number In receipt of
out-relief was 57,570, or 473 fewer than In
1900. Ten years ago tbe figures were 41,744
and 62,528 respectively. The average prices
of provisions show llttlo variation from tbe
mean of tbe teu years.
RstBslasi tin
LONDON, Jan.
nboats Disappear.
12. In connection with
the recent protest of Oreat Britain against
tbe passage through the Dardanelles of
four unarmed Russian tcrpedo boat de
stroyers, the BrltlBh authorities bave been
quite at sea regarding the whereabouts of
tbe vessels In question. It Is now believed
that ri6t one of the vessels has yet passed
through the straits.
Catholic Foresters Election.
The following officers were vesterd.iv
elected to preside over the ttfTalrn of
C'relghton court, Catholic Order of Kores-
ters, for the coming year: Chief ranger,
James w. .Murtin; vice ctiiet ranucr,
Michael N. lreeley; past chief ruiiKcr.
Noah P. Plant: recording correturv- Arthur
t:. Kennedy; nnani'ial secretary, J. ll. Cal
lanun; treasurer, . j. c.uiken; trustees,
F. J. Brennan, P. X. Kennedy and Anton
I.inneman: delegate to state convention. M.
N. Greeley; alternate, Dr. B. M. Riley;
splrltua. director, Kev. J. V. fltensan:
enlor conductor, John Plnault; Junior con
ductor, Thomas 8. Kennedy; inside sea-
tinel, J. U. Foley; outside sentinel. Ed
wird Daughton, Jr. The Installation t
officers will occur on Bcuiday, January ij.
a i i p. m.
Carpeatefs livid Meet Ins;.
INDIANAPOLIS, Ind , Jan. 12-The ex
ecutive committee of the I nlted Brother
hood of Carpenters and Joiners met here
today. Amoti the members presrnt are
llrnry Meier ' of San Mateo. Cal., and
Cnarlee cllman or Kansas City.
Mlaera trashed to Death.
W1LLIAMSPOBT. Pa.. Jsn. 12-Hilllard
Probst and Ira Blrten were crushed to
death today while digging coal. The two
men went into a vmaii private mine to dig
coal for their families when a roof caved
In, Killing them.
Is lie aa Ontska Mist
A telegram wan received last nlgfit from
t-oriianii, ore., stating mat vc. 11. Wiit
had attempted suicide In that city and
mat his shirt hore art Omaha trademark
There Is no W. 11. Watt In the lat Omuh
directory. The Portland telegram staled
tuat the man waa evidently wealthy.
It's first,
Then,
There's nothing so bad for a cough as coughing !
There's nothing so good for a cough as
Ayer's Cherry Pectoral
The best time to take it is when the cold first comes on, when the trouble
it in the throat.
Throat tickling, throat colds, throat coughs are all easily controlled with
Ayer's Cherry Pectoral.
Doctors first prescribed this nearly 60 years ago. They use it more today
than ever. They know its ingredients. They understand how it heals con
gested membranes snd overcomes inflammation. Ask your own doctor
about using this medicine for colds, coughs,' and all lung troubles.
i. C. ATBR CO., Lowell. Ksse.
" t hail a terrible courh IsM print, and It took J tut one bnttls ef Aysr's Cherry Pectoral to
Complvtely core me. I nave uced thu medlctns in my family for many, msnr years."
Mrs. J. ft Das forth. St. Jo..rh, Mlrh.
THE HASH OF BYGONE DAYS
Royal Feed for. Indian Chiefs, Paleface
Exp'orers and Hunter:.
PEMMICAN APPLAUDED IN BORDER ANNAIS
ample of the "llrrakf is Food" of the
Aborigines from Hie Arctic Circle
Trimmed with Poesy and,
IC vera rem Reiiilnlseenpe.
On (he cold wave of Christmas time,
bearing a pungent odor os peneHatlng as
tho frcstcd breath of Calvary, came a. relic
famous In the days of Indian primacy In
the west r.nd northwest. It was a tiny
sack of reindeer peinmlcan, encased In boll
day gilt and bearing the erecting and good
will of the Winnipeg Freo Tress. The
sample received at Tho Bee olflre was a
robust one. Dark browu In color. It re
sembled the remnants of a bygone feast
skilfully macerated hy a kitchen artist, and
generated an odor that would give a de
serted fish market a hard run for first
money. There was strength In every fiber
of the mess. Although It hatf traveled from
beyond the Arctic circle to Winnipeg, a
Ustance of 2,978 tulles, and from Wlnnl-
eg to Omaha, in all kinds of conveyances
nd In all kinds of weather, it seemed to
have lost but little of its fragrance, for
heir wa3 enot'gh left to satisfy the curious.
Prirmtean was the royal dish of the
aborigines, the favorite standby of paleface
oyageurs. Longfellow mentions It in "Hia
watha," Tarkman, In "The Oregon Trail,"
tells horn "A wooden bowl was set before
mo filled with the nutritious preparation
of dried meat called pemmlean." In the
early days of buffalo bunting on tbe plains
pemnilean made of bulTalo meat was me
burner's chief reliance. The flesh of the
buffalo was cut Into slices, dried and
beaten or flailed Into powder. It was then
packed in bags of rawhide, lnto which hot,
boiling fat and marrow of the buffalo
carcas was poured. Thus It became air
proof, and without sail or other preserva
tive, the bag being closely sewed up, could
be thus kept for years.
When (he BulTalo Disappeared.
With the disappearance of tbe buffalo
the making of pemmlean waa transferred
to the far northern posts of tbe Hudson
Bay company, deer's meat being used in
place of buffalo meat, aud ahe total quan
tity made yearly amounting to little in
comparison to the great stores of pemmlean
made In the days of tbe buffalo bunts.
Pemmlean Is still made evtry year at those
Hudson Bay company's posta for use by
trappers and voyageurs who penetrate be
yond the Arctic circle, and whom tbe out
side world thinks of, when it thinks of
them st all, as being neighbors to the
Esquimaux. . To the average person now
adays, pemmlean is known only ss a thing
read of. It is a word bringing to mind
something of the romance of the fur trad
ing days as pictured In Ballanlyne's Btorlea
or In the pages of the writer of "The
Lords of the North." One associates It,
too, with tbe search for the pole. It is as
remote from otie'a everyday life as the
Esquimaux is his kyack amid tho Arctic,
burga and floes.
Tho Free Press pemmlean v. as prepared
by an old trapper who has been for many
years in the Hudson Bay company'a serv
ice, and who in bis time has made .many
hundreds of pounds of buffalo pemmlean.
Fort McPhersou, the Hudson Bay com-1
pany's post, where It was made, is on
Peel river, a few miles from its Junction
with tha Mackenzie river. To be exact.
Fort McPhernon Is between parallels 67 and
68 of north latitude and a short distance
east of the 135th meridian. It Is sixty-five
miles within the Arctic circle, and eighty
five miles from the coast of the Arctic
ocean.
From North to South.
The pemmlean waa brought from Fort
McPherson down the Peel river to the
Mackenzie, and up the Mackenzie In tbe
Hudson Bay company's steamer Wrlgley
to Great Slave lake, across that lake and
up Slave river to Fort Smith, a distance
frpm Fort McPherson of 1.299 miles. From
Fort Smith it was taken by the company's
steamer Grahams up Slave river, across
Athabasca lake and up tbe Athabaaka river
to Fort McMurray, a distance of 303 miles.
From Fort McMurray fiat bottomed boats,
or batteaux, usually In a brigade of twelve,
carried It 252 miles some ninety ml lea of
rapids, which necessitate many portages,
being encountered on the wsy to Atha
basks Landing; from which point freight
i
amm
wwm
No woman who uses ''Mother's Friend" need fear the suffering
and danger incident to birth ; for it robs the ordeal of its horror
and insures safety to life of mother and child, and leaves her in
a condition more favorable to speedy recovery. The child is
iwsu uciutuy, oiiuu emu nnnnn
good natured. Our book
"Motherhood," is worth
its weight in gold to every
woman, and will be sent free in plain rpH)
envelope by addressing application to I
Bradfield Regulator Co. Atlanta, Ga.
THAT
THROAT-TICKLING
the throat ;
the bronchial tubes;
Next, the lungs;
At last, Consumption.
is packed by trail ninety miles to Edmon
ton. From Edmonton to Calgary by the
Edmonton extension of the Canadian Paclfio
railway 1h 194 miles, and from Calgary to
Winnipeg, on the main line. Is 840 miles.
The total distance traveled from Fort Mc
Pherson to Winnipeg la thus 2.978 miles.
In the winter the distance from Fort Mc
Pherson to Edmonton Is covered by clog
trains, n regular packet service being main
tained along the entire line of the Hudson
Bay company's prets, or "forts," as they
are still called. After leaving Fort Mo
Pherson the dog train comes firs to Fort
Good Hope, then to Fort Norman, snd
next to Fort Klropin, which Is the head
post for th Mackenzie river district. Leav
ing Fort Simpson, the following are the
different posts In the order In which they
are come to: ' Fort Providence, Fort Rae,
Fort Hay River, Fort Resolution, Fort
mlth. Fort Chlpewyan. Fort McMurray,
and thence, following a dllTerent route from
that taken in summer, Fort Lac la Blche,
Fort Victoria, and up the' Saskatchewan to
Edmonton. r
An Arctic I.ntary.
This reindeer pemmlean Is procurable
only lu the far north. The pemmlean car
ried by Arctic explorers who outfit their
ships at their port of departuro la, as de
scribed in "The Reseuo of Greeley," by
Schley and Soley (page 132), "made from
the round of beef cut In strips and dried,
then shredded or mixed with beef tallow
and currants." As will doubtltss have oc
curred to the reader, pemmlean of the far
Canadian north und biltong of the Boers
on the South African veldt are cousins.
Both contain the largest amount of nour
Ishment In the smallest space.
As for the palatableness of pemmlean,
whether eaten Just as It is or cooked, there
la nothing that can be fcald that will begin to
mako as lasting impression upon tho reader
as an actual teBt. The late bishop of
Saskatchewan declared before a distin
guished audience In London that eating
pemmlean waa like chewing a tallow candle.
It should bo remembered, however, that
pemmlean Is a thing to which the Latin
proverb about hunger being the best sauce
has a pre-eminent application.
Fine) Testimonials,
1 Of many testlmonlale that might be cited
take this from Fonseca's "On the St. Taut
Trail In the Slxtlea:" "After some houra
of steady traveling, as tbe sun stood high
In tbe sky, tho welcome stop took plaoo.
The kettle was soon simmering.
While this "was occurring the Red river
bannock was In course of preparation. It
was simply' flour, water and salt. . The
dough was kneaded on a bag spread out
on a buffalo skin, the cskes were flattened
and baked In a frying pan over tbe fire
and were soon ready. When the water n1
boiled In the kettle the pemmlean bag was
broached, a quantity of it was stirred Into
the boiling water, flour and . salt were
added and thus reaulted the celebrated
'rubaboo,' as It was called. When ths
mixture was thickened ft then was called
'rowsehow,' but for the Journey the formei
waa preferable. Hot bannocks and plplni
hot 'rubaboo' were served around, the laltet
In cups, and the tea In tin cups, soon began
to disappear among the hungry company.
The appetite, atlmulated by fresb air and
cxercUe, waa surprising and a dyspeptic ,
being looking on at such a meal, would
turn green with envy.
"The afternoon Journey was usually con
tinued for about twelve or fifteen miles
when the cheerful word, both to man and
beast, wss given to halt for tbe night
Tbe cuisine was again put into operation
though the menu was somewhat changed
Instead of 'rubaboo,' 're-chaud' was served,
commonly corrupted 'row-schow,' 'from the
Latin 're' ond the French 'rhaud,' heated
over. Pemmlean cooked In a frying pan, t
little grease, pepper, salt, with a trace ol
onions and potatoes, added, constituted tbli
a dlsb to set before a king. If the night
was clear and tbe moon flooded the pralrU
with its silver light robes were spread.
The sound of the fiddle Invited tbe dance.
The Red river Jig was struck up and on
after another exercised himself to bis
heart's content, as the sbouts of the audi
ence stimulated him." '
The delights of pemmlean so charmingly
pictured are the kind to wblcb distance
lends enchantment. There Is no danger,
however, of the Arctlo delicacy becoming
a rival ef tbe breakfast foods of today.
Dlstlaajalabed l-eeple Are Comlaat.
LONDON, Jan. 12. The steamer Celtic,
which la to sail from Liverpool January 14
for New York, will have among Its passen
gers the duke and duchess of Manchester,
the Earl and Countess Carnavon and Oaorgs
Westlnghouse. '
And many other painful and serious
ailments from which most mothers
suffer, can be avoided by the use of
MOtairi Frleii. This ereat remedy
is a God-send to women, carrying
them through their most critical
ordeal with safety and no pain.
mi
iii 1 1