THE
DEE;
OMAHA, MONDAY, DECEMBER 13, ,1009.
paying special attention to the human In
terest elde ff life In the strange land. Ill"
noten, whf-H cn!lcted and written ont, made
a work of four Volumes of 3W pgs each.
Notif-of tl"d hvtormatlon gathered by Mr.
Wattles ha ever been made public, except
In the lecruea which be haa given for or to
hla friend. Md, there la much that I al
together new and Interesting to be gath
ered from his talk to be delivered at Music
hall tonlghf.
Wednesday' evening' Mr. Wattles Is to
give another lecture, and will speak on "Si
beria, Russia, Poland, Germany, France
and Across the ', Atlantic to New "Tork
Harbor,'" ,
Ban4 Program.
The programs for. today's concerts by the
Mexican band follow: ,
.,' AFTERNOON.
March American Eagle
.Walts :Recuerdo
Fantasia Carmen ..I..H.'. ,
Masurca Oenlrfne del Alma....
, Intermission.
March Happy llalne
Overture Campanone .'
Walts Knlace do los Cnflros..
..nallnril
Alvarado
.... Bizet
.Navarro
N. N.
,., Masza
.Hall
Danaa Lapsloma
U I......
EVFNTVO.
. Tradler
Pasodohle Puerto Rent' Juarrans
Overture Fra tilavolo" Aiihert
Romenze Evening ...-,,.., Perez
Waltz Ondaa al Panuco. ....., Perez
Intermission.
March Mnflrfs Mexicarlns PreM
Fentasti-rOavalWI ' Kustlcana...Maecagnl
Waltz El Torbelllno , N. N.
MoxIcAti Air Ia Golonjlrlna....Campodron
Town c -Anxious
to Defender .
of Guaranty Law
. .
If ?r Yorker Writes to Mr. Bryan and
la Governor, but '.Engagement ,
'" ' ' Not Yet liade.
i From a Staff Correspondent.)
LINCOLN, Deo. II. (Speolal.) Former
Unltod States Senator Charles "A. Towne
of Netv York has riot yet been engaged by
the slate; of Nebraska to "present the bank
guaranty case to the United States supreme
cot'rt, notwithstanding reports to that ef
fect. .-- ' ' "I '
' Senator Towns' wants; the Job. though.
He has written to Mr. Dryan and to Gov
ernor Shallenberger regartlng the matter
and Mr.'- Bran Is anxious : to employ the
New York corporation attorney to represent
the state. . But up to this time there has
been nothing definite done regarding the
n.etter. Governor Bhallenberger would like
also to employ . Senator Towne, but he Ik
not so aura about the state agreeing On
what would be considered a reasonable fee
lor the work.
Speaker Pool, who published the report
of the engagement of Senator Towno, said
he did not get his Information from the
governor, but had read It In a Washing
ton dispatch, so It Is presumed here that
Strator Towne himself " gave out the ln
foimatlon. "
"Senator Towne nas not been employed, '
said the governor;' "though he Is very-
anxious to represent the atate in the case,
and he has written to me and to Mr. Bryan
regarding It. vMr. ' BryOri-,very favorable
to the piopoaition to omploy him and I be'
lleve It would be a good thing. Senator
Tcwrte believes the case Is of great lm
portance and he is anxious to take part
In It." .
The bank guaranty law was enacted by
the recent legislature following a promise
on the part of Mr. Bryan and other demo
cratlo 'candidates that they would enact i
1 law which would guarantee the deposits of
bank patrons. The law wal passed and It
provided for a levy to be made. ot) each
state bank In Nebraska of not livore' than
1 percent of the amount of , live- deposits
in oiip year, to urn a iuiiu uul ui wmwi
lossef' were to be paid. The deposits
amounted (o tome 865,000,000. The levy
would raise not to exceed $650,000 a year.
The law was 'declared unconstitutional by
the federal court and preparations are now
b&lng made to appeal If. ' C. O. Whedon
,and I. Ij. Alba.'t defended; the law In tho
lower court, Its friends Instating on their
employment to'Jielp Ah attorney general.
Chamberlain's Cough Remedy cures the
went culds. Try It. ,
You, can give ChamVerlptn-s cough Rem
edy as confidently to a babe as to an adult.
"tiled Of Pneumonia"
is never written of those-who cure coughs
and colds with Dr. King's New Discovery.
Guaranteed-' '80a and, ri.00.'.. Tor sale by
Beaton Drug Co. .,
Now Is the time to boost your Christ
mas business by advertising in The Bee.
The Weather.
FOTt NEBRASKA Fair" and warmer.
'OH IOWA Fair and slightly warmer.
Temperature at Omaha yesteraoy:
tTS? tS::::::::::::::::S
1 a. m 2
ISJ a. m M
f Wa.m i........ M
I 'KIuCYs. I m .V.. 28
, )Stn,. ....... Y .
' -fijy I P- m 87
dTjr . i p. m , 27
X 4 p. m V , 26
'S'j pVm.t.. 26
' 7 p. m 26
Appetite
For food which promote
. I f -1 '. 'i 1 '
PoStHrnV --". oH '
-ljECaLlmitcd
' " """ -1
"The Memory Lingers." . "
. - ....
Popular pkg 10c; Large Family sbe 15c,
Nebraska
GOVERNOR TARING ADVICE
Nebraska Executive to Confer with
Attorney General on Omaha Case,
MANY QUESTIONS ASKED ' CHIEF
Wapplrh and! Hoye, la Testlraoay,
Declared Board's Orders Were
folly Carried Oat by
Police.
(From a Staff Correspondent.)
LINCOLN. Deo. 12.-(Speclal.)-Oovernor
Shallenberger mede no decision . In the
Omaha police board case today, but tomor
row he will confer with the attorney gen
eral and Hhen decide as quickly as pos
sible. it was very evident at the hearing yes
terday,-based on the questions he asked,
that the governor had serious doubts of
a rase having been made against the
mayor or the police board. ' In examining
Chief of Police Donahue the governor per
flated In his efforts to learn whether there
had been any strings to the board's orders
to the chief to enforce the liquor laws,
which had been Intimated by the plain
tiffs, but the chief was very vigorous In
his statements that the board had given
him orders and there were no strings at
tached. In one of his statements the gov
ernor'sald It appeared that the board had
done its duty when it authorized and com
manded the chief to enforce the I o'clock
closing law. The chief, he said, evidently
had not been as diligent as he might have
been. ... . ,
Both Mr. Wapploh and Mr. Hoye stood
by the chief and said he had, carried, out
their orders and Omaha was not the wide
open town It had been advertised. They
pointed to the fact that the Anti-Saloon
league had found only six places In six
months after diligent search,, In which the
law bad been violated. Considering there
were 240 saloons In Omaha the board menv
bers thought .the record was a good onev
Mr. Poalson'e Efforts.
Mr. Poulson, the president of the -Anti
Saloon league of the state, testified at the
bearing that he had met s- police officer
in his beat the night of the Ak-Sar-Ben
parade.
"Can you leave your beat to. make an
arrest?" he testified" to having asked the
policeman. ,. ,
"Yes, I can," replied the policeman.
. "Can you go two squares V Poulson
asked. . . ,
, "Yes," was the answer. ,
"Can you go a half square?"..
"Yes," answered the policeman,
"Well, come with me to Lents & Wll
Hams. They are selling liquor after I
o'clock,", said Poulson. '
"I'll have to call the captain first," said
the officer. -"I
went with the policeman to a tele
phone and he 'called Captain Mostyn'and
told him what I wanted done."
"Captain Mostyn said for you to come
to the station and get a warrant and the
arrests , would be made.' the policeman
told me. Then I had him rfepeat the mes'
fge and the captain told, htm the same
thing again," eald Poulson.
"Well, the officer did just right and so
did the captain," said. Chief Donahue.
The queetlon the governor desired ' an
swered was ,thlsf If the Antl-Satobn
.league: could".-find violations of th liquor
laws why could ngt, the trujiie -experienced
DOlIC?" I, ... .-.
Chief Donahue explained that life police
were well known to the saloon keepers
and the owners of cafes and when one
of them appeared either in uiltorm or
plain clothes, the selling of liquor would
be stopped If It had been In progress Tie
had.no authority, he sold, to go to a table
nd look Into the "tea cup"' of 'someone
.there. The persons working, for the A-nll
c , , . 1. j .. . . i L ' J
they .could more easily get some , saloon
keeper to violate the law and secure the
evldenoe. The police department had no
money to pay outside detectives and had
to do the best ,lt could protecting the
city with a limited number of police of
ficers and a limited amount of money.
Acquittal In Two Cases.
NORTH PLATTE. Neb., Deo. 13. (Spe
clal.) The first week of . the December
term of the district court ended Saturday,
the week being taken up with the criminal
cases. The first case was that ef state
against Frank Boyer charged with a crim
inal assault upon , a woman from Lexing
ton, Neb. Fifteen minutes after the case
was given- to the Jury they rendered a ver
dict of acquittal. The next oase was that
of state against Charlea Walllngford,
charged with cattle stealing. This case
consumed nearly three days' time Jn its
trial end at the close the eourt Instructed
the Jury to render a verdict of not guilty,
the evidence merely going to show Wal
llngford an accessory to the crime and he
was charged as a principal. .There are a
number of other cases wherein Charles
Walllngford and Lee Johnson are charged
with stealing, but these will not be tried
until .the next term - of : court. : Monday
morning the court and jury - will begla the
trial of civil suits, which will probably
take up the week.
a prompt flow of the digestive
. Juices in addition to
- supplying; nourish-
.ment.' v
Pok ,
-Toasties
Is a most ?
delicious answer'
to appetite.
". It is, at the same
time, full of the food
goodness of White
Corn, and Roasted to
a crisp delicious
brown. " ';
Calls
Nebraska
Two Men Hurt
When Train
Leaves Rails
Burlington Editbound Express Jumps
the Track at Exeter,
Nebraska.
LINCOLN, Dec. 12. The. Denver-Chicago
eastbound express An the Chicago, Burling
ton A Qulney road was derailed at Exeter,
fifty mil os west of Llrlcoln, this evening.
Two passenger cars, the engine, baggage
and mall cars left the track and toppled on
their sides. Eight passengers were In
jured, only one severely. A. R. Oilman, a
traveling engineer, had his head badly cut
and was bruised about, the body. He was
brought to Lincoln and placed In a hos
pital. C. ft. Hoover, a traveling man of
Sandusky, O., received cuts and bruises.
the injuries of the others were so slight
that they were able to proceed on their
way.-
The wreck occurred at a point where the
Burlington tracks cross those of the North
western road, and the cause has not yet
been determined. A relief train, with rail
road officials and surgeons, was nt from
Lincoln, and the passengers were trans
ferred and brought here. .The cars were
damaged and the right-of-way so torn up
that traffic was blocked until this evening.
All of the injured were occupants of the
smoker. Trainmen and n.f .l clerks escaped
with a shaking up.
Lincoln May
Get New Mayor
Recount of Votes in Malone Contest
Soon to Take Plaee Eesult
is Doubtful. J.
. (From a Staff Correspondent.) -LINCOLN,
Dec. 12. (Speplal.) Before
many weeks. Lincoln will know- whether
Mayor" Don L. Love is a "usurper." .The
supreme court has overruled a motion for
a rehearing In a. case In whluh, it held, that
County Judge Cosgrave had the authority
to hear the election contest brought by
Robert Malone, Mr. Love's opponent in the
reoeftt election.
Wheli Malone brought his contest the at
torneys for Love attacked the right of the
county court to hear the case. The dis
trict oourt held with the county court and
the case was appealed to the supreme court,
where again Love lost out. Now for a sec
ond time he has lost. In the meantime
Mayor Love has served some eight months
and for that same length of time Robert
Malone has not been able to bid on city
work for fear , he Is .mayor of the city.
w According to the count, which seated Mr.
Love, he defeated Malone by forty-six votes.
Melons alleges that on a recount he will be
declared elected, as several errora wete
made In the count Mayor Lov has always
Insisted be was anxious for a recount, yet
his lawyers have staved off action for sev
eral months. It is expected the recount will
begin within the next ten day
SCHOOL MONEY TO COUNTIES
Amount of State Apportionment that
WIU IMetrtbote-OTee .. -
f l::r -S j.NcbrasKa. ,
LINCOLN, Neb., . Deo. 18,' (Speolal.) -State
Superintendent Bishop has pre
pared It table showing just how muoh
mfcney each county is, entitled to under
the apportlomtient certified by the state
treasurer. ' The amount apportioned is
$8,10. IS; at the rate of S9.7H oenU per
cWld of uchool age. There' are 871,853
citiltlrea of school age in the atate.
.following Is tho distribution of the money
by counties; -' .
- Amount
.County.
Adams ....
Antelope .
Banner ...
Rlainn ...
Boone
hox Butte
Boyd
Hrov,n ....
Buffalo ...
Burt ......
Butler ....
Cas
Ceaar .....
Chase
Cherry ...
Cheyenne
Clay
Colfax ....
Cuming .,
Custer ....
baliota ..
f)awea ....
awson .
Deuel
Dixon ....
Dodge ....
Douglas . '
Dundy ...
Fillmore .
Franklin .
Frontier .
Furnas ..
Gatro
Garfield .
Ooeper
Uiant .....
Greeley .,
Hall
Hamilton
Harlan ...
Hayes ....
Hitchcock.
Holt
No. Scholars. Due.
8.W6
4.314.62
,& .
3,408.6
81.
104
4.iU2
it&B
i.Hi
,736 ,Kt
i.m .
t,MJ8
8,431)
l.!u6
2.610
1,274
4.IH4
4,0411
fi,31
8.7U1
8.X25
i.u
i.it
14
i.m
7.854
39.53
1.428
4,814
8.74 .
8.201
4.812
!.?66
.188
,618
188
1.848
4.478
8.&S8
im
t.OOK
8.1W7
251.69
' 323.60
8.110.87
1:0)3.2)
2.SM.74
1,210.33
6,145.96
2.W6.3S
8 431.64
4.346.28
S.1WS.75
840.18
L749.S6
8,4411.91
2.820.88
8.701.84
8.063.28
1.8M.25
1,888.83
3,8-J0.89
6S7.2J
t,iC.W
t.067.41
87,641.10
996. M
3.351.87
3.C24.23
1.2il.7l
3,0i.8t
6,M.n
. S24.W
LS37.21
1.48
LOUS. 18
4.075. m
8,119
' 2,601.61
. 774.68
L297.87
8,4l0.88
80! .07
2,842.84
3.86.11
3,454.18
Hooker
Howard iM
Jefferson 6,')
Johnson t,bV0 '
Kearney 8.17
Keith LOW
keya Paha L1J
Kimball &il
Knox a.. :.. .IWl
Lahcaster 21.048
Lincoln 4,647
Logan ' 4S4
Loup , 70
Madison 8.03J
Mcpherson iJi
Merrick '.. 1,179
Morrlii Im
Nanee J,,4
Nemaha , i.bO)
Nuckolls 4,134
Otoe 8.S20
pawhee 8,781
Perkins 754
Phelps , 8.603
Pirroe t.at
Plette 8,708
Polk 8 SMI
Red Willow 8,r,rJ
Richardson , 8.C54
ltnck L234
2.2U8.01
713.24
881.78
864.27
4,t).bt)
14.612.lrt
3.170.18
816.63
816. W
4.J10..M
4S6
2.214.10
HI0.12
1.9S9.79
S,ljO.51
3,876.83
4 -KM.20
2,6.l.03
623.60
2.412.27
3,6tS.!'4
4,676.78
8,861.70
2. 40. SO
3,941. n
8'K).34
4.831.5
1.931.19
6 Oll.W
1.300 .6.1
3 613.15
1.8S.1.5M
2,124.85
944.01
vm.u
3.. "95. 3.1
?:i2.M
1.797.37
2,343 67
3.027.21
. 3.4K1.W
IRallne ...t 8.070
parpy i.itue
Saunders 7.113
Pint's Bluff LBr.8
Peward ., 6.6C8
Sheridan 1.01
Sherman i,Ml
Sioux 1.DR4
Stanton I.
Thaver
4.S.0
Thomas
Ttiurston ...
Vally
Washington
Wayne
Webster ....
Wheeler ....
York
Totals....
8,678
i.Ut
8,h7
4.0.H1
77
8.7U
3.811.78
648.70
3,908.27
.T71.S4 8X8.804.23
Mai Hmim m.i .-
KTANON Neb.. Dec. 18. (SDflclal.t TheH
Not Nats elub held its first meeting last
Thursday night In their club rooms over
the new Register printing office. They
took in two new members. The elub haa a
charter membership of sixty enterprising
young men and business men. and was
organised by the business men of Stanton
toe the welfare of lee elty. la a eeose, tt
Nebraska
is to be a commercial club. Each member
has a keyand only member are allowed
at the club rooms, which are at their dis
posal at all times. ,
Nebraska News Notes.
HARVARrv-The funeral of A. R. John
son, who died of rancer Wednesday, was
held from the Christian church yesterday.
Deceased leavee a vldow and four Sons,
the oldest about It years of age.
YORK Parents, brothers and sisters liv
ing here were called to Omaha by reason
of the Illness of Cbeater Lloyd, a former
York boy, now a resident of Omaha, who
was operated upon for appendicitis, and is
reported to be getting along well.
BENEDICT Two couples, Arthur Lar
son, Edith Johnson. Raymond Feilows and
fcllen Larson, residents of Polk county,
drove through here trom 8lromburg over
the rougn, snow drifted roads a distance ef
about twenty miles to Voik, where they se
cured marriage licences and were united In
marriage by County Judge Arthur Wray.
It was a bitter cold day and on their re
turn they were oMlaed to face the driving
cold northwest - find.
YORK News of the death of Richard
Coleman of Kansas City, a brother of Mis.
J. F. Coleman, nag received here, and his
sister at once left for Kansas City. He
was a young man who had a large ac
quaintance In York.
YORK The funeral services of P. N.
Elarth were held at his residence in North
York. He was. one of the pioneer business
men of Yolk and up to the time of his
death was engeged'lu the business of sell
ing musical lnsiraments. ,
FALLS CITY Mrs. Wentworth met with
quite a painful accident last Sunday. She
Slipped and lrlj on an icy pavement and
her hip as bauly sprained. Khe was taken
home In carriage -and her daughter In
Kansas notified. ...
FALL CITY Arthur J. Hartman and
Hulda Pruesae were married at the home
of the brlae's parents in the presence of
about Mi guests. A -lunutieon was served
and later a reception was held In Wahl'e
hall. . .
FALLS CITY-Heibert Kerr will, on
CKrlminas , night, jiat on at the Oehllng
opera duusa ins laieet piay, with a cast ol
local ceiebriuea, lor the benefit of cnarity.
FALLS elTy The William Outs school
hi :, five miles eaet of tme city, burned,
tue fire, it was thought, being started by
tramps. Miss Marce Crotly Is the tuaoher.
Hie school board carried Insuranoe and will
rebuild at euee. .', , .
FALLS Cll'f Ralph Lei ve spent a few
days in Omaha last week, returning home
Friday. He was accompanied by a young
woman Whom ha Introduced as bis wife, to
the mirprlue of ills friends, iney were
married In Omaha several weeks ago and
had kept the fact a secret. They will make
their home in thls.cliy.
WYMOrtU-The first debate of the High
tirhoul Debating league ua held baturday
iiifcht In the liign sonool auduorium, ai-
tenuance being auod. , 'i ns uuemlon dls-
cuisod was: "liebolved. That the founeeuih
aaenduieiu to the constitution of the United
amies miuli.a 6, ttwik.tu. ' The Judirev
were Har. t). F. tiaies. Mrs. J. A. Kauiuia
and Mrs.' William blewart, who decided in
vor ot the net.allva. 'lhe toains ware a
follows: Mum loy Lewis, hjiisworth Tal
n:on, Waldo Wlntur and Viotor Coulter,
tieaUvai Miss Jdarguerile btevens,. Huseeli
Kuip, MI8 Dorutiiv KaUltuian and Amuel
Jt-iiM, axilnnauve. Ibese dauates are held
ti at a team may be picKed to compete In
the fctate Debatinit league. 1
MiiiJltAWKA Ciry audfre Pembaiton t.t
Ueauioe win come here Monday to hold a
teim of the district court lor Judge 'iravle,
nno is ai weacrioe healing the Chainoer-
uun case. Vhe rirst.caae wuuae Fembertun
will hear Monday win be lite reauaimua
oiaer setiureJ agtlust the mayor and coun
cil In tue- mailer o canvaaalng tue votes
casi for the water attd light, fianchise.
NEBRASKA ClTT-31en A. Cook, man
ager of the telephone ixcnane at Pal
myra, was united -in marriage today to Miss
Jttnel M. Maag, at the home of the bride's
parents, near Julian. Both of. the young
pgopie are well odnneoted and will maktt
their home at Palmyra. ,'v
NEBRASKA ' CITYW-Tag day," which
was Inaugurated by the Ladles' Helping
Hand society, was a- big ; success. The
women were aided by ail of the women
of the city and netted a lai-ge sum for their
cause.- .. . .... r: . i
BLOOMFlELD-i-Dr;: J." E. Leahy, who
has hi en taking care of Dr. L. C. Bleiuk s
practice here wHiisv-the latter was on a
uiofesuional trip jo tVlurupe,- returned -to
Minneapolis, Minn,, where t he will stay
during the winter with his parents. Tuo
doctor has been In 111 health for the labt
two months, and hla father arrived yester
day to 'take "the young physician home.
BLOOMF1ELD lhe Knox County Pub-
Ushers-' illiesoClatlon . Will hold its annual
meeting In Bloomfleld on Deoember 18. A
theater party and - banquet given by the
Bloomfleld editors will close the session on
Saturday evening. .
WEBT POINT News has reached ihe
city of4tae death, in Oregon, of JoVn Lee
Kobinsbn, who was the father-in-law of
Judge S. 6. Drake of West Point. The
cause of death was cancer. Mr. Robinson
was a native of St. Lawrence county,
New York, and served with distinction in
the civil war, being a member for four
years of Company B, 106th New York vol
unteers. He le survived by a son and two
daughter.
WEST POINT The West Point Poultrv
and Pet Stock association have elected the
following ofricers: President, J. B. Koupal;
vice president, Fred Kaup; secretary, Fred
Hellman; treasurer, Rudolph Brazda; su
perintendent, Oeorge Hugo; directors, S. Y.
Thompson; Martin C Bysong, Oeorge
vanaenDerge, fred Koch, Henry Qrauoka,
and John Lofgren. The annual show of
the society will commence at the city hall
In West Point on next Monday and con
tinue the whole or the week.
PLATTBMOTJTH The trains on the Bur.
llngton and the Missouri Paolflo have been
several hours late for three lays.
PLATTSMOUTH-The Order of.EaaUrn
Star initiated a number of new members
Tuesday evening, after which a banquet
was servea.
PLATTSMOUTH County Superintend
ent Miss Mary B. Foster has notified the
Board of Education that the next county
teachers' institute will be held In Platts-
mouth and asks that the city teaohers at
tend. It is expected that Sarpy will unite
in a joint institute.
TECUMSEH It looks aa If the people of
Teuumseh and vicinity are going to buy
some automobiles next year at leaM they
will have abundant opportunity so to do.
This week a firm has been formed Includ
Ing C. E. Buerstetta, Oeorge Towcsend and
R. F. Reynolds, who have the agency In
this county for the Btudebnkar machine.
The firm of Fletcher & Erlckson, which Is
building a new garage, win sell four or
five different machines. In addition to
this there are other agenclea In the differ
ent towns of the county. There la a con.
slderable demand or the machines here
and many will be sold.
WYMORE A -warm fight over the post
maslerahlp in Wymore Is slated to come
off In the near future. The present In
cumbent, S. D. Cole, haa held the place for
two consecutive terms and Is a oandldate
for reappointment with considerable back
lng. L. H. Archard also aspires to the
Place and hes things lined Up so that an
Interesting contest may be looked for.
ALLIANCE The Knlphte of Columbus
of this city yesterday rlentrd the follow.
Ing officers for the year 1910: Dr. C. L.
Weber, 'grand knlsht; W.- J. Hamilton
deputy grand knlfht: H. F.- Shields, chin
cellor; Ttv. W. L. McNemara, chapialni
F B. O'Connor, financial secretary; P. E.
Yount. treasurer;- P. F. Hogan. recording
secretary; It. E. Dr'scoll. warden; Charlea
B:adv, Innlde guard: F. E. Hutoblneon.
outside euard: Dr. H. A. Copsey. W. J
P-ole. trustees.. The annual o'as IntMition
will take plRce on next Monday. Deoam
bT 11. and one .rf the blirt-eat attendance
of any' yet held Is In prospect
NORTH PLATTE At the meeting of
the city council Leo Tobln, one of the
councllmen of the First ward, handed In
hie resignation, having moved to Denver,
end M. Keith Neville waa appolnttd to
fill the unexpired term.
ALLIANCE At a meeting gatnfday
Sheba chapter No. 54. Roval Arch Masons,
clpotrd the following offlce-a for the en
suing yyar: Roy 8. Bc.kwlth, high priost;
Ira E. Taeh. king; Thomas D. James,
ecrlbe; Frank M, Knight, treasurer; Leon
H. Moshcr. secretsry. The installation of
officers will take place January 1
, A Toa of tiold
could buy nothing better for female weak
nesses, lame back and kidney trouble than
Electric Blttera. COc. For sale- by Beaton
Drug Co.
PII.Be CVRRO 1 O TO 14 DATS.
Pazo Ointment is guaranteed te euro any
case ef Itching, Blind, Bleeding or Pro
truding Piles ta I to 14 days or money re
funded lee. - -
Watches FRENZERlMh and Dodge.
EXPLANATION OF SEW TAX
Secretary of Treasury Submits State
ment on Corporation Law.
DETAILS
ABOUT
INCOMES
Pall Particulars A boat Reolrme
of Act and How the Boetaese
Iateresta Will Have to
' ' Mee It. .
WASHINGTON. Dec. U.-Secrotary of
Treasury MacVeagh has prepared a de
tailed statement on the preparations of
blanks for the new corporation excise tax
which affects the larger business Inter
est! of the country.
Teat of the Statement.
The statement In part Is as follows:
"In order to clearly understand the Intent
of the law a few primary definitions are
essential:
"The term 'net Income' as used in this
law means not only net profits arising from
the operation of the principal business of
the corporation, but all Items of Inccme
received from other sources, such aa In
vestments, holdings In other companies
and businesses, etc. The expression 'net
income' Is used because there can be no
question as to Its embracing amount of
Income received from these outside sources,
whereas there mltfht be some question as
to whether or not such Items would be in
cluded In the expressions 'net profits' or
'nut earnings.'
"In the same manner the term gro?s In
come includes grig's profits, the expres
sion being used because there can be no
question but what it embraces all Items of
Income received by any corporation from
any source, while there might be some
queetlon aa to whether 'gross profits' or
'gross earnings' would embrace Buch Items.
A great amount of adverse criticism of
law Is due td misapprehension of the proper
definitions of these terms. The opinion
was advanced that because 'gross Income'
was not 'gross profits' it must be 'gross
receipts,' and that. In the same way, be
cause 'net Income' waa not 'net profits' it
meant 'net reoelpta.' An examination of
the law', however, will show that If gross
Income meant gross receipts the statutory
deductions thereform would not leave net
receipts, but would leave merely an arbi
trary sum. It also appeared from calcu
lations thai if these interpretations were
given to the law from mercantile and man
ufacturing companies alone the amount of
tax received would bi many limes the sum
which waa estimated to be collected from
all corporations, joint-stock companies and
association of whatever nature.
Tax on Profits.
'It is clear, therefore, that the purpose
ot the law waa not to put a tax on re
ceipt, but a tax on profits, and that the
terms 'gross Income' and 'net Income' are
UBed because, while they are practically
Identical with 'gross profits' . and 'net
profits,' they are yet more embrasive and
consequently permit a more comprehensive
administration of the law.
"The law requires that the return from
every corporation, joint-stock company,
and association liable to the tax show
the .'gross amount of the Income e e e
received during the year from all sources,'
and authorise certain deductions such as
'ordinary and necessary expense actually
paid out of earning In the business and
property of such corporations i
within the year; all losses sustained during
the year; amount, of interest actually paid
within the year; amount paid by it within
tne year lor i.axes; amount received within
the yur.U dividend upon stock of other
Cot paratlona liable t this tax, etc,' . ..
"Very . careful consideration ' has been
given to these expression in order to de
termine what evidence shall be required
In order to determine what item are to
be - considered as 'Income' in . calculating
gioas income,' and what items should
be allowed as deductions under the lan
guage of the law. An Impression has ob
tained In some quarter that no item should
be considered In making up the account
of the corporation, either as Income or a
deduction, unless Its receipt or disburse
ment was evidenced by an actual cash
transaction. It was owing to this Interpre
tation placed on the law that a great
number of accountants throughout the coun
try declared that the law was Impossible
of administration, and If their Interpreta
tion of the law had been correct, there
would Indeed have been the most serious
difficulty.
Definition of Actaally Paid.
"Upon first reading the law and study
ing the authorities relating to the lang
uage used, it would appear that the words
admit of no Interpretation other than that
an item, must have been evidenced by the
actual disbursement of cash, or .something
ot equal value, before it could be con
sidered In making up the account of a cor
poration. It is Interesting to note, however,
that all definition and decisions regarding
the expression 'actually paid,' consider
the matter from the standpoint of debtor
and creditor, and not from the standpoint
ef the individual himself, or in this case,
from within a corporation conoerned solely
with its own account from which alone
the law require this return for taxation
to be made, and not taking into consid
eration the standpoint ot the debtor.
"It is clear that to hold, that the phrase
actually paid within the year' requires
evidence of actual disbursement, in oash
during the year! woutfl prohibit anything
like accurate returns being made by any
corporation, and would render it impos
sible to carry out what is the main pur
pose of the law, because to subtract from
the cross Income the deduction specified
in the statute, calculated on a cash basis,
would give net income, on which the tax
is to be measured, ' only when the entire
business transacted by the corporation 1
done In cash and the transaction are com
pleted every day. It Is not believed that
tharo Is any such corporation In existence.
The return, predicated on gross income
received In cash and deductlone represented
by cash transactions, will vary from the
real net Income somewhat in proportion as
the business transacted by the corporation
varies from tluti absolutely cash basis.
This Is viewing the matter In its simplest
aspect.
"Wben we contemplate the complications
and intricacies of the business affair of a
great corporation, with it many dealings
with other corporation and individual
which ere never settled in cash, but are
settled ou somewhat the clearing house
plan; it many advance of fund and
long-deferred statement of accounts, pur
chase ot supplies and materials at one
time, whloh are mixed wlt h supplies
and material already on hand
and those purchased at other times
which are used and disbursed with
out any relation to their time or pur
chase, any attempt to follow each of these
transaction out into the cash book and to
settle the accounta of such complicated
action of a corporation on the cash book
lnsteid of on the ledger, would result In
inextricable confusion, uncertainty, and
Inaccuracy, and the friction occasioned
the business world by such an attempt
would be a very serious proposition.
Method for Six Claosea.
"A a reault of this1 reasoning, corpora
tions have been divided Into all classes,
and the following definitions adopted:
"1 (a). Banks and other financial Insti
tution: Qrosa income consist of the gross
revenue derived from the operation and
management of the business and property
of the corporation making the return, to
gether with all amount of Income (Includ
ing dividend received on stock of other
corporations, joint stock oompanlc?, and
associations subjeot to thl tax) derived
from all other source as shown by the
entries bn It books from January 1 to
December ,31 o.' the year for whloh return
la made.
"(b) Insurance companies: Same a 1 (a)
above.
"2. Transportation companies: Samo aa
1 (a) above.
"3. Manufacturing companies: Gross In
come received during the 'year from oil
sources will consist of the total amount
ascertained through an accounting thai
shows the difference between the price re
ceived for the goods as sold during the
year and the cost of such goods as manu
factured. The cost of goods manufactured
shall be ascertained by an addition of a
charge to the account of the cost ot goods
as manufactured during the year of the
sum of the Inventory at beginning of the
year, and a credit to the account of the
sum of the Inventory at the end of the
year. To this amount should be added all
Items of income received during the yeat
from other sources, Including dividends re
ceived on stock of other corporation
joint stock companies, and association
subject to this tax. In the determination
of the cost of goods manufactured and
sold as above each cost shall comprehend
all charges for maintenance and operation
of manufacturing plants and properties,
but shall not embrace any allowances for
depreciation or losses, which Items shall
be taken account of under the proper head
ing aa a deduction.
Mercantile t Corporations.
"4. Mercantile companies: Gross amount
of inoome received during the year from
all sources consists of the total amount
ascertained through Inventory, or Its equiv
alent, which shows the difference between
the price received for goods sold and the cost
of goods purchased during the year, with
an addition of a charge to the account of
the sum of the Inventory at beginning of
the year and a credit to the account of the
eum of the Inventory at the end of the
year. To this amount should be added all
Items of inoome received during the year
from other sources, Including dividends re
ceived on stock of other corporations. Joint
stock companies and associations subject
to this tax. In determining this amount
no account shall be taken of any allow
ance for depreciation or looses, which
Items shall be taken, account of under the
proper heading as a deduction.
"6. Miscellaneous Gross Income consists,
of the gross revenue derived from the op
eration and management of the business
aed property of " the ' corporation
making the return, together with
all amounts of Income (Including dividends
received on stock of othr corporations,
Joint stock companies and associations sub
ject to thl tax) derived frpm all other
sources, as shown by the entries- on Its
books from January 1 to December 31, of I
the year for which return I made. t
"Relating to statutory deductions, th'e
regulation Is to the effect that the deduc
tions authorized shall include all expense
Items under the various heads acknowl
edged as liabilities by the corporation mak
ing the return, and entered as such on Its
books from January 1 to December 31 of
the year for which return Is made. It will
appear, therefore, that the return is to be
made up from the ledger and not the cash
book, and that entry on the ledger from
January 1 to December 81 of the year for
which return la made is the v evidence
whloh will determine whether or not an
item Is to be taken account of ' In making
the return.
"It I believed that thl Interpretation
furnlshee a practical working method by
which the amount ot income subject to the
tax can' be fairly and Justly determined
In every case. ;
Causes of Inaccuracies.
"Of course, in administering a lalw ap
plying to so many taxpayers (llstja pre
pared by collector show something over
400,000 corporations which will have to
make returns) some of the returns will be
inaccurate. The causes of Inaccuracy will
be two: First, honest error; second, will
ful Intent to defraud the government of
revenue. If an honest error Is made In
calculating the return for one year, It will
be corrected If possible, and even If not
corrected In one year It would more than
probably correct Itself later. Where fraud
ulent purpose Is discovered, vigorous prose
cution will follow. This bureau feels that
in dealing with the incorporated business
of the country1' H Is dealing, In the main,
with honest men. However, the regula
tions are drawn sufficiently rigid to re
strain anyone who doe not measure up
to thl standard.
"The regulation do not call for specific
methods ot keeping accounts or any par
ticular method of bookkeeping; the re
quirement I Blmply that the transaction
be so reoorded that accurate returns can
be made therefrom and verified when nec
essary. Calendar Year tho Baals.
"In manycorporatlons, mercantile and
manufacturing particularly, an Inventory,
or its equivalent, Is essential at the close
of each calendar year. The law specifically
states that the tax shalj be collected for
Is, however, made for preparing returns for
other period can be aooepted. Proviulons
is, however, made for preparing returla for
the present year, when no inventory or
equivalent was taken at close ot last
oalendar year. Provision Is made for a
method of fairly, determining amount of
loss and depreciation claimed; also for
a fair adjustment or profit and loss in case
of sal of capital asset acquired prior to
January L 1908; also for properly account
ing for materials and supplies, etc.
' "Great numbers of communications have
been received relative to the publicity
clause. While there Is apparently some In
consistency between the two paragraphs
of the law relating to making public the
Information received, the language of the
sC
Hojuij Milling fa
MAMA MIS . 1
law relating to filing returns for record
and publlo Inspection is so clear that the
bureau of Internal revenue ha no dis
cretion whatever In the matter.
"The forms. and regulations will go to
the collector of each district, who will
send copies of the banks and a copy of the
regulations to every' corporation whose
name and address the collector has been
able to secure. Failure to receive the
blanks or any notice relative thereto will
not excuse a corporation from making the
return required by law. nor will it relieve
It from penalties for failure so to do. If
copies of blanks and regulations are not
received on or about January 1. applfct
tlon should be made to the collector In
whose district the principal office of the
corporation Is located. o that tho return
can be In the hands of the collector by the
time required In the statute."
FINE NEW CIIIJRCII OPENED
(Continued from First Page.)
Howai-d Memorial Methodist Episcopal
church at Kansa City, Mo. Following
this will be a social evening.
Thursday night an organ recital and
concert will be given by Prof. W. H.
Donley of Indianapolis, organist, and II.
Adem Enyart of the Wesleyan conservatory
faculty, tenor. .
On Sunday, December 19, a a fit culmi
nation of the week, will be two sermon
by Bishop Henry Ppellmeyer,' D. D.
On the fire a Yulo
log, on tfce table
a box of good
cigarsthat'.
Christmas.
No cigars ever introduced
by us have hit the popular
taste more completely than
our Porto Kican brand
every ne imported exclu
sively for sale in United
Cigar Stores. A choice
from this list it tafe t '
LA TUNITA, Princess
Sixe, bos of 50,$2.50
LA TUNITA, PaneteU
Sisa, box ot 50, $2. 00
RICORO, PaneteU Sixo,
box of SO, $3.00
RICORO, Invincible Sixo,
box of 60, 8)3.50
LA RESTINA, Perfect
Size, box of 25, S2.S0 ,
We invite your Inspec
tion with no obligation to
buy.
UNITED
IGAR -
' STORES -219
SSUTH 1 STH STREET.
M frllffyHTrt
LBiCOUH CO.
South End 16th ST.
VIADUCT
HOME OF THE
99
kWs.
,'.hirf-Jiit''..rfij ml'-
Like a Magic Touch
ELEGTOO
SILIGOI! transform tarnished SILVER
WARE, other But metals and
cut class to the hlshcst etgreeel
brilliancy. ItClransaad Polishes
easily nd nkkly and Sates
Voar Bllwr this navtnr alene
equals saasy UtxuA the cost of the polish,
which is trivial. Beware of Substitutes.
Send address for
FREE 8 AMPLE ,
The Woetro Silicon CA., SO Cliff Stret. New Tors.
Sole hy Grecers snd DrugnlsU Everyif here.
WHERE TO BAT.
0
B ehnont
Restaurant
1516 Dodge St. 0. N. BALL, Mgr.
New, Neat nd Clean.
Special Table d'Hote Sunday,
lllSU to 8
Every Day, Beginning Monday -
PLATE DINNER. 25
Which include meat, potatoes,
vegetables, coffee and dessert. .
1
1ST1VOID TAITD13TI1.X.I1
Matinee Every lay. 8.16. - -Might, 8:18.
This Week: "Circumstantial Evidence,"
Winona Winter, Ahearn Troup. Charle
Montrell, Charle Knna, rauline Moran,'
Marseilles, Klnodrome and the Orpheum
Concert Orchestra. ... , ' ;
Prices 10c, 8So and BOe.'
m
8
Sunlcist Flour is different
from ordinary floury
Sunkist is made from plump, sweet wheat. . But not
all the flour made from this wheat is Sunkist . Only
the best part of the flourthe very cream is packed
in Sunkist sacks. The rest the part that is poorer in
.nutritive elements goes into jute sacks and is ex
ported. That is why Sunkist Flour is so superior to
most flours why each sack makes four to six more
loaves, and better bread, too.
Tell tA grocer you want Sunkist Flour
,20 DISCOUNT
1 for Christmas buying , , on Suit Case,
Traveling Bogs, Ladles' Zland llags, Toi
let Sets, Music Holla, Etc. Tlieee good
re all the very best value and lasting
Christmas gifts. "
Omaha Trunk Factory
Phones Douglas IOCS; Ind. A10M.