jaajjgjM- THE COURlEi? managed to conceal the larger part or his assets from tlic tax collector lias distributed by will Ills whole lorLuno of unknown millions aniens the most deserving charities in Now York. When lie can net longer enjoy the realization that he Is one of the rich est men in the world, fur that Is the only thing in connection with his riches, Mr. Sage has ever enjoyed, Mr. Sage Is going to give it all away. He has never enjoyed either spend ing money himself or lotting his wife speed It. Possession has been, in and of itself, satisfaction enough. To spend his money for any purposo whatever was to reduce the size of the pile, however iinperceptinly, which made him happy and as all men seek to be happy in their own way, lavish expenditure on the part of Mr. Sage would be most irrational. In contrast with Mr Sage's con templaled posthumous settlement of his obligations to the community is that of Mrs. Emmons Maine, of Chi cago. Mrs Blaine Is the daughter of the reaper inventor McCormick and her conduct is as novel, unique and original as the machine invented by her father. If the philanthropists who are seeking to make spectacular gifts to universities and to benefit their kind will but invcstiga',o Mrs. Emmons Blaine tax returns and her reasons for not making the conven tional false returns, they would have less money to distribute at thclrdeath Mrs. Maine wont before the board of assessors of Chicago and tiled a complete schedule of all her posses sions, of which the personalty alone called for taxation oti 81,roa,0()0. Al though Mrs Ulaine is by no means the richest person in Chicago there :ire doubtless some thousands richer than she her schedule of personal property is the largest ever tiled In that city. Mrs. Maine's procedure has'given cold shivers to many of her relatives and friends, but she says that she has come to the conclusion that the rich must fill til their obliga tions to the slate, that property own ers should tell the whole truth about their possessions and pay the full tax thereon. Hers is a notable act of real patriotism. There is no other act like it on record and yet it is the do ing of her simple duty as a citizen. (Jood rich men and women have lived and died in Chicago ny the thousands yet not one of them in their lifetime ever went before the assessor and told the truth about his possessions. In stead, on receiving the yearly sheet from the city or county treasurer the rich man lias instructed his private secretary to till it out, after finding out what other rich duffers who deserve the appellation because they did likewise acknowledged. There have been heroic deeds done in Chicago but nobody seems to have thought of doing this duty nearest home and most obvious. Moreover, so perverted are our notions of our obligations to the community, obliga tions which rest upon the poor as well as the rich, that it seems quixotic; in Mrs. Maine to have told the truth to the assessor about her property. If she had done anything else so remark able and unique, her devotion might have received the recognition of a medal, or some conspicuous recogni tion from the city. As it is every body who would otherwise approve her supernatural honesty is ashamed by the terrible contrast of his own conduct with Mrs Maine's. It is not only the very rich who fail to make exact teturns of taxable property but the well to do. The really poor pay their taxes in the clothing they wear, the food they eat and the furniture .they use. Those who have examined the tux lists of Lincoln and Lancaster county are invariably surprised at the small Hess of the personalty holdings of men who arc known to be the richest men here. If the burdens were placed more evenly real estate would immediately advance in value because the rate of taxation could be im mediately lowered. Mrs. Maine's example is not likely to be widely followed. N Is so much easier to give away in bequests a large sum of money than it is to deal Justly and tell the truth even to the assessor while we need the money ourselves. The Fighting First. The First Nebraska is now on the Pacific. Stretched on the deck on the shady side of the ship, they are looking out over the waters towards America whore their mothers and fathers, their sweethearts and sisters are waiting with faces turned towards the west for the boys who have sent the name of Nebraska all over the world, who more than any politician or statesman whom Nebraska lias sent out, have glorified the state. Ofllcers in the regular army, com manding regiments of regulars, ad mit without reservation that the honors of the Filipino campaign be long to the First Nebraska. Haw troops as they wore on landing, they responded quicker to the discipline which spared neither otllccrs nor men and when the fighting began, the regulars were no better drilled, had not stouter hearts, and lacked the youth ttiat made tiic boys such dash ing lighters. A civic demonstration in the Capital city may lamely express the gratitude and pride in the light ing First, all Nebraska cherishes: bud after they have seen their folks 1 hope the boys may march through the streets of the city that would thank them. Christian Science. When Galileo said the world was round, when Columbus said lie could reach India by sailing west, when the first umbrella was carried through the streets of Loudon most everybody ex cept the discoverers and inventor laughed and doubtless made humour ous remarks. Jf, in those days, they had had newspapers with funny col umns in them doubtless Columbus (until he discovered America) would have been as fertile a subject for the hired humourists as the mother-in-law, the old maid and the Irishman motifs that lie has re treated to today. The fools laughed lie! He! and they laughed Ho! Ho! and held their rhomboid sides in the world-old attitude of the witless vulgar, when amused, at Columbus when lie told them if he hud the ships and the men and the money he could discover a new route to India by sailing west. Some of the fools wore curious and Jingled a nation's money in their pockets. Hut even acquired knowledge and inherited wealth can not cure a fool of ills folly. He will laugh when lie sees or hears something lie can. not understand and reproaches and historical references to tiie discomfiture which always overtakes fools have no efToct. Other wise, it would seem that when sonic of these fools, who can read and alas, can write too, studied the history of their direct ancestors and read how they stood around and made sport of Noah when lie was building his boat, of Stevenson when he was building his,thoy would learn to wait until the man who says lie lias discovered some tiling, or been inspired with a new idea, fulls or succeeds. Hut all these wlio read of their progenitor's folly, read, not to learn but only too.Jeer at any one however long dead who could be so silly as to laugh at a steamboat or at a scientific fact so self evident as that one concerning the rotundity of a sphere. There have been many who have announced a discovery, who unlike (allien and Columbus have been un able to prove it. Yet it is wise to let them demonstrate without Jeer ing. The false prophets die and their prophesy with them. While the state ments of the Christian scientists seem to mo preposterous, yet the fruits of the faith they teach are peace, charity, love and faith. Many of that belief have almost eliminated evil from their minds. They order their lives with simplicity and cultivate spiritual life which iscertainly in har mony with the most emphatic teach ings of all religion. Therefore, until wo are sure they are wrong, and we can not be sure of that for some time, is it not according to the lessons of history that the wise respect the seekers after knowledge and god liness? As only the wise read The Courier, the reference to the born fools in the foregoing will offend no one. A Sensitive School Board. The school board of Lyons, Ne braska, has resigned in a body be cause its feelings were hurt. Like an English cabinet when parliament votes against its policy, it resigned feeliny that the people were of two minds concerning its usefulness. The members of the senior clues of the Lyon's high chool say that the board subjected them to humiliations and because their class motto was work, and in retaliation, they decided to appear on commencement night In overalls. Then the board notified the class that it would not pay for the opera house, the programs nor apy commencement expenses. Then the class notified the public that an ad mission fee would be charged and the public ever ready ror a fray, crowded the opera house, at twenty-five cents a head, on commencement night. Finally the board resigned, seeing that the opera house was full and underestimating, perhaps, the love of scrapping which fills an amphitheatre with a thousand people at from twenty-five dollars to ten dollars a head tosec Fltzsimmons and .leirries settle the championship dispute. In addition the people of Lyons may have disapproved of the conduct of the school board and have takenjthc part of their sons whose highstrung, noble natures the school board had mis understood. Yet such a sensitive and wholesale resigning from an olllce to which an American citizen has been elected is inexplicable. Fancy Mr. Steiti or Mr. Ludden resigning from the school board before their time expires. It is indeed easier to fancy a rich man passing til rough the eye of a machine needle. Chancellor MacLean. The live chancellors who have guided the State university through periods of uncertainty and of actual danger from political combinations, earned several times over their in adequate salaries. To each one of them the state Is grateful for faithful service. Each one lias performed for the university a peculiar service. At some future time an account of the chancellory administrations will be given in these columns. It is timely now to express the gratitude which every alumnus and most citizens feel towards Chancellor MacLean. The university is growing with a rapidity and solidity which it has shown under no previous administration. The growth is not, of course, all duo to the executive. A distinguished alumni, an erudite, and famous fac ulty and the loyal support of a rich state whose average of illiteracy i lowest or second lowest of any state In the country are factors which will soon make the university of Nebraska a more formidable rival of Michigan than it is even now. Hut Chancellor MacLean lias harmonized and com bined, these elements of youth while patiently waiting for, and expecting larger results. He leaves a state which wishes him and Mrs. MacLean good fortune and good heal tli, and congratulates the people of Iowa. Though Mr. Mason of Bea trice and several residents of Lincoln do not believe that the savred In terests of education are any sacreder or have uny larger possiblitles in Iowa than in Nebraska. Writh new families pouring into our state from the elTetc east, and with the wide spread and unshaken belief in the blessings of higher education, not even Iowa (whieh is not known educationally or to literature except only in (lie school geographies as be ing bounded on the cast by the largest river in the world) can show wider prospects. The Sch.ol Warrants. It is tho opinion of a number of peo ple that tho Echool board haB oxcoednd its authority in ordering the teachers to cish their warrants as eoon as received. The teachers rather than the brokers should receive the premium when there is one on school warrants. JuBt why the board should favor the brokers in preference to tho teachers is not' ap parent; When school warrants were at a discount, the teachers had to suffer the los3 and it is simple justice, when the warrants are at a premium that tho teachers should be allowed to receive it. Besides tho board has actsd in a matter over which it has doubtful jurisdiction. Though tho power tho school bo.ird has ? of dismissing faithful and olliciont teachers, discourages even the least timid from ueBertiog their rights or from objecting to a tyranny which in Bomo cities is distinctly oppressive. 1 he Linen Duster. Mrs. Currol of Now York and Newport has, with tho assistance of Worth res urrected a gurnient that was never in very good standing and was finally given up by tho bnckwoodsiest of travel ers as of impossible ugliness, though its utility and convenience can not he dis puted. 1 mean the linen duster. let Mrs. Carrol's linen duster is the success of a Newport PoaBon. She and Mr. Car rol wero automobile enthusiasts at Nice last spring, und she at once saw tho need of a long, light woight garment to protect hor dro&sos both from dust and sun. When buo got to PutiB she wont to Worth with her idea und tho marvel Ioub linen duster which bus conquered Newport is tho result. All tho New pori drosBinukers are making dozens of f linen dusters to supply tho sudden und imperative domand. Tho new duster is of light woight, of gray linen, cut closo, with stitched on pieces of tho linon for decoration. It is unlined and has a very smurt high collar which givo it chic. It fugtuns with linon covered buttons and bus doop rovers in front. A Huffy lace tie ib worn with it. Occasionally u fushionublo woman invonts Eotnothing worth while, us in this iiiBtunce, A cool, washublo, onvolopinggarmont is a neces sity in traveling and Mrs. Carrol has mado it poEsiblo by making it bouutitul and stylish. TRUE TO LIFE. Editor Your story lacks action. AuthorWell, that's all right; it's a story of tho Spanish Navy. m a 1 'J M 4 1 m i M li. i '4