I
t?'
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THIRTY-TWO PAGES
VOL. XIX. NO. 15.
PORTLAND. OKEKOX. SUNDAY MORNING. APRIL 15, 1900.
PRICE FIVE CENTa
J-hmfag Jit Iripia ceo
w$
iATES THROWN OPEN
Formal Dedication of France's
Great Exposition.
IE SHOW U FAR FROM READY
Pveeehea of President Loubet Bad
Minister Mlllerand Completeness
and Extent of American Exhibits.
PARIS. April It The Exposition of 1900
i open, but It will be at least a month be
fore anything but buildings la to be seen.
ae days ceremonies were a peculiar
xture of sumptuous splendor in tne
Balle des Fetes, and widespread confusion
fclsewhere. Nothing could have exceeded
Ibe picturesque stage setting In the beau-
lful building in which the ceremonies were
beld, the gorgeous uniforms of the dlplo-
nats and soldiers, the splenam orcnesira
and chorus and the magnificent effect
produced by the grand staircase, up which
President Loubet proceeded to view tne
Exposition, lined with come 200 picked men
at the Republican Guard, with Jackboots.
rhlte breeches, gleaming cuirasses ana
aorse-halr plumes streaming from shining
aelmets! At the top of this stairway was
. room, the Interior which could be seen
irom the Salle des Fetes, and this was
bung with priceless Gobelins from .the
Liouvre. Into this splendid apartment
President Loubet entered and walked
Sown the avenue to his boat. This part
of the day's arrangement was perfect,
but the rest was chaos.
The weather today was luckily all that
could, be desired. Fourteen thousantl
nests had been Invited to the function.
ind they had. because of the fine weather.
only the dust to endure. Had the day
been wet. the unrolled paths of the Expo
sition grounds would have been turned
Bnto a mass of mud. The afternoon was
. holiday In Paris by general consent, and
. host of country people crowded Into the
city to swell the multitudes, who from an
learly hour surged In the direction of the
Exposition and took up positions along
Ithe route of the Presidential procession
and at the approaches to the grounds.
The Immense number of guests practi
cally swept the central streets clean of
cabs, of which an unbroken stream, sev
eral deep, drifted slowly toward the gates
between noon and 2:30 P. 1L Drifted Is
the correct expression for the rate of
progress, because the traffic arrangements
were so inadequate tnat nunareas or ve
hicles did not reach the Exposition at all.
and the occupants wert either left strand
ed en route or were obliged to abandon
their carriages and proceed on foot. This
was the expedient ordinarily adopted, even
by several members of the diplomatic
corps and two gorgeously attired officials
of the Chinese Embassy, after hastily
walking several blocks, arrived In the
Salic des Fetes Just In time to hear the
cheering at the conclusion of the cere
mony. .Simple Openlnjr Ceremony.
Thfe vrmnnlfll -within h RM1 A
Fetes was simplicity Itself. The recep
tion to President Loubet at the entrance
lasted but a few seconds, and on reaching
tne presidential tribune, M. Mlllerand, the
Minister of Commerce. Immediately de
livered his speech, handing over the Ex
position 10 me cniei-oi-sian, wnicn ad
dress, couobed In most eloquent terms and
rpnil !n n. rpwinnnt vaW vrnm h.anl
throughout the vast hall. M. MUlerand's
peroration was especially line., and it
brought forth a storm of plaudits. Presl.
dent Loubet then replied", and the speak
ing part of the function here ended.
A feature of the proceedings was the
series of grandiose tableaux held to tho
gaze of the President and his party by
the wonderful spectacle In the Salle des
i-eies. and tne imposing vistas from the
Palace Tmrjldrrn rinwn ih fhnmna A
Mars to the Chateau rVF.mv nlnnr tho ,.
plaoade of the Hotel des Invalldes. from
.tapoieon s oran to tne- jnamps Elysecs,
while the view from the Seine along the
embankment on which stands an Irregular
line of multicolored national pavilions,
presenting every conceivable form of
architecture, might have been a scene
from the "Arabian Nights."
The ladies of the President's party
reached the Salle des Fotps In n,n--.r.-
of the President, and took seats In the
special gallery. Madame i-oubct, richly
frowned, sat In tmnt KMrrrturnA ft. .1..
wives of the Ministers.
The spectacle that met President Lou-
"t's eves, whfn nmiri (Sa ...nn.jr..
. - , --..... ........ ..u luwuuuiUK
strains of the "Marseillaise." he stepped
to the front of the Presidential dais on
nis entry into the Salle des Fetes, was
.t..... ... muuu II1C
v. alls of any bulldlcy. The vast circus
was filled with a sea of human beings,
who overflowed the balconies Jutting out
from the sides. The decoration of the
Interior was certainly a triumph of ar
tistic skill, with a handsome stalned-glasi
dome, through which the rays of sunlight
filtered down upon the concourse below
ana a color scneme In mural painting,
with, the strikingly executed frescoes of
appropriate aucgone in brilliant relief.
The galleries and balconies were draped
with red plush and the hall was prqfuselj
adorned with trlcolored flags, opening fan
like from shields bearing the letters
"R. F."
The group among the great assembly
Which was the mnst attract!' .,. w.
, - .....WW... WttKO UI1
body of foreign representatives In pictur-
nsuue amre. since victoria's Jubilee ot
the Czar's coronation, no such congress
of strange and gorgeous national cos
tumes has been seen. In a mass together
were turbaned chiefs. Arab sheiks In
flowing white robes and with faces muffled
In linen cloths: Hnnmrhi, ,. .
magnificent velvet dolmans, trimmed with
iiuauie mrs. wun green breeches and top
boots, and wearing fur toques sumount
ed by waving aigrettes. Chinese and othet
Oriental Embassy officials in character,
lstic silk mrmpnt- tnit A ,
sumptuous cloak, with bandoliers slung
across their chests, from which emerged
tho polished brass cartridge cases and
trailing heavy sabers. All of these out
landlsh figures rubbed shoulders with the
wearers of the not less splendid but bet.
. ter-known European uniforms.
The Presidential Procession.
On the Conclusion of TreaMe., T ,.-..
I speech tne procession formed and amid
strains of "La Marche Hcrolque." ren-
-"c" "j "pjuuiican uana. proceeded
across the Salle des PVf wA "
hedge of guards, with fixed bayonets to
tho grand staircase, which the party
ascended, the cuirassiers lining the steps
Salutlnc. Thfa Wn tha mnn... 1 -H -
.- -.-- .... ...w..iw,i mien tne
climax of enthusiasm was reached within
tne nan, wnicn rang with shouts of "Vlio
Loubet."
On renrhfner fh. eiimmlt nf a .ui
.President Loubet gave a last look at the
Prcenes about him and then entered th
1 Salon- of Honor, where the ceremony of
presentation of commissioners of fore'gn
(iu.1. una was rone tnrougn. in in 19 salon
Its the American electrical exhibit. an3
htA ft iVv nt TJ AmorlMn im,. a -
.drawn up. The guards made a very fine
appearance. In navy-blue uniforms, with
silver and white helmets and wearing
American shields on the collars of the
tunics. They saluted President Loubet,
and he acknowledge their greeting, while
M. de Launay Belleville, director-general
of the exposition, turned lo United States
Commissioner Peck and thanked htm for
the advanced condition of this exhibit.
The Presidential cortege then descend
ed Into the grounds, emerging Into' the
Champs de Mars, at the Chateau d'Eau.
and the picture from this point up through
the Eiffel Tower to the colonial section,
with the Palace Trocndero towering up
in the background In a semicircle, was
one of the finest in the whole tour. The
splendid exhibition buildings on either side
were abundantly decorated with bunting
and flowers. A double rank of Infantry
ranged along each flank, leaving a broad
passage between, through which the pro
cession marched. Beh'nd these rows of red
trousered soldiers with fixed bayonets was
massed the great crowd of the public and
President Loubet found no cause to re
proach them for lukewarmness. He was
cheered throughout the progress to the
Bridge d'Lena, where luxuriously uphol
stered river steamboats were awaiting to
embark the party for the trip up the Seme
to Alexander bridge.
The vast throng which tried to reach
the Champs de Mars in advance of the
Presidential party, by passing through on
the ground floor of the Agricultural Hall
found It a discouraging task. Plies of
plaster, blockades of timber and unfilled
excavations confronted them everywhere.
Over these they cllmDed, almost suffocat
ing from the , dust. Handsomely gowned
women. In Spring attire, braved the diffi
culties, but only at the cost ot practically
ruining expensive costumes. This Is only
an example of the Incomplete condition ot
the Interiors of most of the structures,
which murt undergo a month's serious la
bor before the public can find the exhibits
In place and view them with comfort and
without sacrifice to wearing apparel.
On the Seine.
President Loubet and the foreign com
missioners entered the first barge at th
Bridge d'Lena. and the entourage followed
in the other four. A detachment of Rus
sian sailors, on Invitation ot the French
military authorities, lined up on the river
side In front of the Army and Navy build
lng and gave a salute as President Loubet
pasted In the steamer. The President
bowed In response and the flotilla pro
ceeded. President Loubet passing compli
mentary remarks on several of the na
tional pavilions, which were artistically
adorned with flags and flowers.
Reaching the American pavilion, the
Stars and Stripes were dipped from th
flagstaff, and two American marines,
stationed one on each side of Washing
ton's statute, waved a trl-color. while the
crowd ot Americans gathered on the em
bankment In front of the "pavilion gave
Loubet a tinging cheer. The President
was greatly pleased at this little courtesy,
and, turning to Ambassador Porter, who
was Reside him on the boat, be remarked:
"The Americans always do right: this Is a
magnificent building."
To many visiting American!, however,
our National pavilion Is a distinct disap
pointment. It is pretentious, almost over
powering with its big dome and startling
frescoes over the entrance, but It com
Dares unfavorably with the beautiful
buildings of even smaller powers, like J
Italy, spam ana Austria, wnscn arew
neiKBDorv aiuns tne ociuc
The boats reaching Alexander bridge,
where the party landed, they-traversed the
bridge atter admiring the viita up the
Esplanade ot the Hotel des Invalldes m
one direction, and through the new Ave
nue Nicholas II In the other. Along the
latter the President proceeded until ho
reached the Champs Elysees, where the
party' entered carriarw. and. escorted by
cuirassiers, drove back to the Elysee, loud
ly cheered by the assembled thousands..
Tonight Paris glows with myriads of
decorative lights which shine from pub
lic buildings, the Exposition structures
and the boulevard resorts. Thousands of
sightseers are riding through the thor
oughfares or walking along the .boule
vards enjoying the perfect Spring even
ing. Itinerant bands add music to the
festivities, while fakirs amuse the crowds
gathered In front of the restaurants. The
cafes within the Exposition grounds,
which are barred to the public until to
morrow, present a scene brilliant and
attractive. Most of the buildings have a
row of lights running about the friezes
which bring Into splendid view artistic
bas reliefs, statuary and other effective
art results, with which they are decorated.
The American Exhibits.
The unfinished condition of the Exposi
tion was regrettable, and perhaps mis
leading. It must be borne In mind that
this Is only a passing phase, and on its
completion within three weeks or & month
from now the Exposition will Indisput
ably be the most attractive and magnifi
cent yet seen. Americans especially will
be proud ot their country's display, at
the World's Fair, for the United States
stands second only to France herself In
the number of exhibitors, which treble
those of any foreign country. The follow
ing is a table of exhibitors which speaks
eloquently of American enterprise:
France 20,000
United States 6.516
Belgium 2 500
Germany 2,000
Italy 2.000
Russia 1.500
Scandinavia . 1,400
Austria 1,000
Great Britain COO
The British colonies COO
America has three times the number ot
exhibitors that France had at the World e
Fair In Chicago. She occupies 329.052
square feet with her 47 distinct exhibition
spaces, 33 In the main Exposition grounds
and 14 In the Vlncennes annex. Including
the ground covered by our eagle sur
mounting the National pavilion on the
Qual d'Orsay. American enterprise, how
ever. Is not only shown In the size of her
representation, but also In the prepared-,
ness of her Installation, as compared
with that ot most of the other countries,
and It can be safely said that but for the
dilatorlness of Fr nch workmen and meth
ods, the United States exhibits would have
been exposed In their showcases to today's
visitors. Unfortunately, such tardiness
has bampered al) American efforts to rush
matters. In most ot our show spaces,
everything Is prepared, the glass cases
are ready to receive exhibits, but tho
American officials are afraid to display
the valuable articles In the likelihood ot
damage by the clouds of dust arising from
work on the adjacent embryonic Installa
tions. The highest testimonial to "American
push caroes from Commissioner-General
PIcard himself. In comparing the state
of progress of the Installation ot various
nations, ho said to Commissioner-General
Peck: "It Is an object-lesson to us ail to
sec the American people work. I thank
you for your promptitude and the ad
vanced condition of work In the United
States section."
Arrival of Lonbet.
M. Loubet left the Elysee in an open
four-horse.landau. escorted by a. detach
ment of Culrass'ers. The Prts'dentlal pro
cession was composed of five landaus,
headed by the famous outrider, Montjar
rat. By the side of President Loubet sat
Prime Minister Waldeck-Rousseau. and
their progress through the Champs Ely
see and a rcss the Invalldes b'rldge to the
Avenue li Motte PIcquet was hailed with
t
(Concluded oo Second Pace.)
DEMAND A REFORM
British Peoplejnsist on a Change
in the Army Service.
BRAINS MUST BE GIVEN A SHOW
Interest In Ensland In the American
Political Sltnatlon The I(ay
Panneefote Treaty.
LONDON. April 14. The unsatisfactory
turn that has recently marked the cam
paign against the Boers Is resulting In
astonishing and sweeping criticisms by
the English papers of their own army
methods. When General Buller struck
snags In Natal, when General Methuen
and General Gatacre made terrible mis
takes, and before the British arms had
secured any progress, a somewhat simi
lar wave swept over the press. But then
It was directed at Individuals, and chiefly
confined to papers which were willing to
condescend to "slang" one or several
Generals. Now names are not mentioned.
CXITBD STATES
but there Is widespread," deeply,. Tooted'
conviction that the method, of selection
ot British army officers Is altogether
wrong. About this conviction there Is-no
bitterness, nor Is It based upon conclu
sions rapidly arrived at. "Our officers,"
says the . conservative, cornmpa-sense
Outlook, "are as brave as lions, but as a
rule they are: stupid.
"The warmest champions of our regl-l
mental oncers." says the Saturday .Re
view, "are beginning sorrowfully to ad-
&3S5riPB it? ttwiSlJft.
S535fcsVMMBBESmr
fi I fit Tanrineff'rSriaTffTnnsTiPKTtll j3ftf
MmtiM Hill If HraB nlEln
WM III!
nKssnK HlK? TflflftBnS33finVV'HlftTTsaBaKi iXti 'HfrsainJjCisV.i XsLifcvvw vk v a
nasavfsBBaBaflBaBaBfrl k9E&CiB tiTJTlsTrs"'sMsrwalWi' tlT5SsWjlnRsVteJm!ywufir.H. L
I TK3mP rrMjsnBJssnnlf "
mlt that then- courage often makes them leaders will do nothing to show them
careless, and when, not negligent they selves friends of Great Britain. They
sometimes show themselves Ignorant of i will utter no plain protect against tho.
their business." chorus of ignorant denunciation, and will
Vanity Fair, which formerly denounced ( view with dismay any appearance on this
vigorously any such forms of criticism, side of any hearty wish for Republican
admits sorrowfully "that our officers success. We must, however, possens our
seem to play at war rather than to carry , souls In patience and receive American
on war. It la all wrong." Referring to a j censure with" that dogged stolidity with
much-commented-on letter written by I which wo receive censure from the re
Colonel Lonsdale Hale to the .Times on ' malnder-of the world. The electoral cam
thls subject. In which Colonel" Hale de- palgn will come to an end and with It most
clares that the constant mental strain and of the attacks upon Great Britain. The
Incessant carefulness become unbearable, better opinion In the United States, in
Vanlty Fair, says: "What of. the strain j eluding, we believe, a majority of the pop
that a naval officer has to bear when he ulatlon. Is. uon the whole, friendly to
knows his ship may be torpedoed at any , lis and fully convinced that all the world
moment? American naval officers have ' over British and American Interests are
borne the strain well. Cannot our Eng- the same. Neither nation desires any
lish soldiers bear lessf The paper con- thing except to trad In peace. Of one
eludes by advocating that army officers thing we may bo sure, thd Americans
be treated with the same discipline and 'will not caricature the Queen. In the
training as our naval officers. fiercest of their electoral battles they will
The Saturday Review advocates good respect the aged lady who 40 years ago
military schools and reform at Sandhurst. was on their side In the Civil War and
The Outlook urges that navy methods be who Is now the only monarch In Europe
aDDlled to the armv. which. It Is drrlniwi who watches their prosperity with un-
1s little better than a social club. But be-
neath this outcry against Individual in
competence and lack of brains on the part
of army officers which, since the war be
gan, has been constantly causing the loss
of detachments and positions, and espe
cially durtngvthe last fortnight, there Is
an underlying and sometimes expressed
determination that England's army must
not longer be officered by men whose
claims to commissions rest almost solely
on birth and money. In other words, the
army must be so changed that an officer
can live on his pay, and thus attract to
Its rank that hardiest element of the race
-the young man who relies upon brains
alone to make his way In the world. This
is not the result of agitation by a dema-
goglc press or the less Influential section
oedlon!
n.orim,l, r ,;r.n, 7 I...T ,nli, TrZ
In
fluences to popular movements and by the
keenest and most unbiased students of
national Institutions, Including members
of the Cabinet Itself. The untoward cir
cumstances which have brought such rad
ical defects In the system Into prominence
are doubtless themselves exaggerated In
English public. opinion, though this fact
will not lessen the gpoi effects of the agi
tation referred to.
The premature self-congratulation over
the occupation of Bloemfonteln has'had a
reaction somewhat similar to that which
followed the first victories In NatatT As
the Saturday Review says: "Too soon did
we congratulate ourselves on the posses
sion ot Bloemfonteln, and too little did we
realize that the possession ot such a capi
tal dpes not Imply much." It then pro
ceeds to Instance the capture of Philadel
phia by the British In the war for Inde
pendence, showing its uselessness and
eventual evacuation.
Not a little Interest Is beginning to be
taken In England In politics fh the United
States. Admiral Dewey's candidacy Is re
garded more humorously than In any other
ti-ht th nnnnt.rtiv of h irtmir.1 ,-
f.. ..A.., liA,.. m,l, ...iiYAr.,.. n9 I.. ......- .
land, nor his achievements thoroughly ap- I
predated by naval circles, whose attention
has rather been more confined to our
naval operations In the West Indies than
In Manila.
The Spectator, which so often voices
government opinion, has a long and Im
portant editorial on relations In the lm- i
mediate future between' America, and !
- Great Britain, during which It says in
, part:
"The British people will have to. keep
I their tempers for the next few months
I when they consider American affairs. By
rather an odd series of circumstances, it
I .happens that the pivot of the next election
Hrill be the relation or tne united otatcs
and Great Britain, and, ot course, in the
frenzy of campaign, many harsh things
will be said. Mr. Bryan and his supporters
will,, perhaps, pass resolutions fn the Dem
ocratic convention calling upon the Gov
ernment to Intervene strongly In behalf
of President Kruger, who, either by In
stinct or craftiness, always appeals to
them through literature which they know
best the Old Testament. We shall havo
)
RATIONAL BUTLDIHO AT
parts
a shower df.hard words from their side.
and maybe even a difficult and perplexed
argument to maintain through Lord
Pauncefote.
"And. too. we shall not be very strenuously-
defended by tho Republicans.
President McKlnley will persist In his pol
icy and carry his party with him. but
still he' Is the candidate for the Pres-
Idency and cannot bear, with tho second
term at stake, to lose a vote. Mr. Mc
Klnley, therefore, ard tho Republican
grudging pleasure and without the idea
that their growth, wealth and Influence Is
a menace to the world."
This article voices better than any thing
that has recently appeared the tone of the
comment towards America held by British
Government officials and by those who
I are seriously Interested In the relations
ul"c . . cuuul"ra-
h" ftateinent that the Senate will nol
year has created little comment. Thost
who maintain that England has given
something for nothing In the Nicaragua
agreement express pleasure and hope that
" ZtST. T .2iie ,"" WT
E?irl!? f0,i!,entl0,n, aCCep' "i0"'
?""""', ' J 4",?. t,he ""ft dvlsabl
nSted SL "? condition. In the
MnltStureS ZSSfig
Z"' "l on bl wntlment toward us.
but upon the success of Lord Roberts.'
' An Irish Patrol Captured.
LONDON. April 15. A special dispatch
from Bloemfonteln, dated April 14, says:
"A patrol of Royal Irish, with whom
was Lord Rosslynn. has been captured
Lord Rosslynn has been sent to Kroon
rtad." A RUSSIAN DEMAND.
Humor That the Csar Will Insist on
England Ma kin r: Peace "With Boers.
ST. PETERSBURG. April 14. The Cxar
and Czarina started last evening for Mos
cow. Extraordinarily persistent rumors
are current m Moscow that on Russian
Easter Sunday the Czar will Issue a, mani
festo containing an ultimatum to -Great
Britain, demanding that she conclude
peace with the Boers forthwith, under
threat of occupying Cabul and Herat If
nr.at -rmfn fnit mi,
.Great Uritam falls to comply.
Repairing; the Marblehead.
SAN FRANCISCO, April 14. The cruis
er Marblehead will go out of commission
In a few days, when the crew will be
assigned "to other vessels of the Navy. Six
new plates are to be put on the cruiser
to replace condemned plates.
The hospital ship Solace is being pre
pared for a return trip to Manila,
HjL
J50n 7aalW
. v ,1 . i
THE
MUST PAY OLD TAXES
County .Wins- Suit Involving
About $20,000.
MARQUAM BLOCK ASSESSMENT VALID
Title Guarantee A Trust Company
Adjudged to Fay Taxes From
1894 to 1807.
Judge Cleland yesterday decided. In the
suit of the TItlle Guarantee & Trust Com
pany against Multnomah County, that the
plaintiff must pay the taxes on the Mar
quam block for the years 1S91, IS95, 1599
and 1S77, amounting to about $20,000. It
appeared upon the trial that the taxes for
the year 1S33 were paid before the prop
erty was sold by the Sheriff, and a decree
iur iuu ijuuuuu mas iciiucicu as iu luai
tax. Regarding taxes on SO acres of land
In tho Qulnn donation land claim, also In
volved In this suit, the defendant admit
ted the assessments for the years ISM and
1S35 to be defective and cannot be sus-
sxrosmox.
gained, and the cburfheld the plaintiff to
, be entitled to a decree canceling the tax
ccruncate upon tne w-acre tract ior me
.taxes for ISM and 1SSG.
The caeo was argued recently by Bern
stein & Cohen and Pipes & Tlfft, as at
torneys 'for the county, and E. A: Sea
brook. W. A. Munly and J. Thorburn
Ross were counsel for the Title Guar
antee & Trust Company. The property
h1ri hv thA rnnmftnv nm fmt(M for P.
! A. Marquam, Sr.
In the year 1S94. the Marquam block,
meaning the block bounded by Sixth, Sev
enth, Alder and Morrteon streets, then
owned by Marquam, was assessed as an
entire block, without reference to Its sub
divisions Into lots. The valuation was
t made up of two Items, the land $69,960 and
I the Improvements 165,000. The plaintiff
succeeded to the ownership of the prop
erty before the assessment of the follow
ing year.
In 1SS5, the "value of building and other
improvements" Is entered as one Item,
the value of all improvements on the
block. Under the heading "gross value
I of all property" Is entered the total val
, uatlon, 1171.130, which Is made up of 132.-
000 Improvements and $79,120. the aggregate
i value of the several lots, as follows: Lot
1, 111.500: lot 2. $9200; lot 3. $9200; lot 4.
$10,400; lot 5, $11,500: lot 6, $5520; lot 7.
$5520: lot 8, $!2S0. "Total value of all
taxable property." $171,120:
Tho assessments for the yeans 1896 and
1$97 are In substantially the same form.
The court reviewed the character of
the buildings on the block, and In pass
ing upon the case said:
The Opinion.
"The plaintiff contends the assessment
of block 178 for the year 1894 is void, bo
cause each lot, with the Improvements
thereon, was not separately valued and the
taxes appropriate thereto levied thereon.
Section 2770 ot the code Is said to be man
datory. That an assessment not made
exactly according to the terms of the
statute Is fatally defective. This precise
point has never been decided by the Su
preme Court of Oregon. "
"In. Strode vs. Washer, 17 Or. ES, the
court says. In tho opinion overruling the
petition for rehearing:
" 'Several lots of land belonging to dif
ferent owners cannot be legally assessed
to one of thorn, and the value fixed at a
gross sum. What the effect would be.
where the lots so assessed all belong to
, the same party, we express no opinion.'
' "In Harris vs. Harsh. 29 Or.' 562. tne
I court expressly declines to discuss the
holding of the court below, to the effect
that the assessment was void, because
the lots in question had Hot been sepa
rately arsessed.
"It thus appears that the Supremo Court
has declined to decide the assessment ot
two or more lots, owned by the same
person, together Is void. The cases cited
from the Supreme Court of Oregon and
other states and preesed upon the atten
tion of this court belong to that class
wherein the validity of a tax deed was
involved. In such cases, the courts con
strue the statutes strictly against the
tax purchaser who -attempts to divest the
owner of his estate. That, however. Is not
the case at bar. Here the fee owner has
brought suit against the holder of the tax
certiflcato for the purpose of adjudicating
the validity of the tax proceeding before
a deed has been Issued.
, "The plaintiff also insists assessments
of block 178 for the years 1S95, 1S96 and 1S97
are fatally defective because thq name of
the owner does not appear In connection
with any of the lots except Lot No. 1. An
, other objection Is found In the fact that
I the value of all the Improvements upon
the block are assessed thereon without
I distinguishing and separately stating the
j value of the Improvements upon each lot,
I The court Is of the opinion that these ob
' lections are not well taken. An Inspection
of all the entries upon the original tax
roll convinces the court that tho assess
ment was made to the. plaintiff of all the
real estate within the lines of block 178.
t It Is true, after 1S94. the Assessor made an
f attempt to assess the separate lots in the
j block, but, probably, the legal effect ot
what was actually done Is only equiva
lent to the assessment of the same block
made In 1S94. There was a valuation ot
each lot set opposite the number thereof,
but the Improvements upon all the lots
were valued together and the sum added
to the total value of the block ascertained
by adding together the several lot values.
The result Is an assessment In substance
the same as the year 1831. The assess
ments of the real property contained In
block ITS must stand or fall together. The
statute Is held to apply to property sub
ject to taxation as that property Is found
to exist. The Assessor Is not required to
make a valuation upon conjecture. It Is
no part of his duty to resolve finished
buildings into fractions or Into the propor
tionate amounts of building material sit
uate upon different lots far assessment
purposes.
"Section 2752 requires the Assessor to
value land or town lots at their true cash
value, taking into consideration the Im
provements on the land. True cash value
is defined to mean the amount such prop
erty would sell for at a voluntary sale
made In the ordinary course ot business,
and not what.lt would bring at public
auction or forced sale. This standard ot
valuation could not have been applied to
the property In question. If the Assessor
was bound to consider only the separate
lots. A fair, reasonable and Just valua
tion of the property In question cannot be
made by confining consideration to each
single lot and excluding the others. Tho
owner, for his own purposes, has elected
to Ignore the lot lines, and erected his
Improvements without regard thereto. He
cannot now be permitted to Insist that
these shall be respected, when the -only
practical result would be to relieve the
property from taxation. It was the privi
lege and duty of the owner to attend be
fore the Board of Equalization and com
plain. If tho property waa Improperly as
sessed. Each year the owner has failed
to assert this privilege and neglected the
duty imposed by statute.
"As already stated, the rule of strict
construction Is applied In that class of
cases where the tax title owner Is at
tempting to enforce his tltlo against the
owner of the fee. In this state the de
fendant In such a case is required to bring
Into court the full amount of the taxes,
penalty. Interest and costs, before he can
be heard to question the tax title. There
are exceptions which need not be now
considered.
"The court believes the rule of strict
construction applied to statutes regulating
assessment and collection of taxes Is lim
ited to the class of cases mentioned. In
the case at bar the plaintiff has not ten
dered the amount of taxes assessed
against the property according to the
statute. The plaintiff, however, alleges It
is ready and willing to pay any amount
the court finds to be due for taxes upon
the premises. The court believes Its Ju
risdiction in this class of cases Is limited
to an adjudication of the validity of the
claims asserted by the parties. It does
not possess the power to reassess any of
the property or to apportion the taxes to
any part thereof. The court can deter
mine whether or not the defendant has
a valid lien upon the premises by virtue
of the tax proceedings and certificates.
The corfrt holds that, under the circum
stances of this case as disclosed by Iho
evidence. the""aasessment of block 178 for
each of the years 1S94. 1E95. 1S96 and 1E37
was valid. It Is contended the sole of
the property Is Invalid for the reason that
during the year 1S99 the plaintiff possessed
sufficient personal property from whlcn
the Sheriff could have collected the taxes.
The return ot the Sheriff recites that he
was unable, after diligent search, to find
any personal property of the plaintiff
from which the tax could be made in 1599.
and therefore proceeded to sell the real
estate. The court holds that the plaintiff,
having failed to pay the taxes, cannot be
heard to complain that the Sheriff did not
force collection by seizing its personal
property. Also, that the return of the
Sheriff is conclusive evidence of the truth
of 'its recitals. If the Sheriff made a falsa
return and the plaintiff has been damaged
thereby, the remedy Is against the officer
to recover damages.
"It Is alsq asserted the sales for the
taxes In question are void, because the
bid for the county was not made by the
County Judge.
"The county was represented at the sale
by the Board of County Commissioners.
The court holds the act of 1S9S transferred
to the Commissioner all the power and
authority In county matters theretofore
exsrclsed by the County Court, The au
thority to bid In lands for taxes for the
protection of the county, In the opinion
of the" court, appertains to county busi
ness, and may properly be exercised by
the County Commissioners or by their au
thority. The point li also made that these
lots should have been sold separately, and
that the sale of the whole block as one
parcel Is necessarily void. The court holds
that under the circumstances of this case
It was competent to assess the blocki to
gether as a whole, and It" follows It may be
sold as a whole, and the plaintiff -cannot
be heard to complain."
LOSSES IN WAR.
Spanish-American Conflict Compared
With the African CampRlgo.
WASHINGTON, April 14. The War De
partment has prepared an Instructive
statement, comparing the mortality figures
In tho Spanish-American War with those
of tho first six months of tho present
South African War, tho purpose being to
chow that the casualties suffered by the
American troops at the time of their oc
currence (which were regarded In some
quarters as excessive, and were the basis
of much criticism), were actually very
much less in number proportionately than
those suffered by tho British army up to
date.
As to the British showing, the state
ment covers the returns from October 11
to April 7. nearly six months. There were
209 officers and 2944 men killed in action,
by accident or by wounds and disease.
There were set down as missing and as
prisoners. 1S6 officers and 3722 men, and
6SS officers and 4934 men were invalided
home, making tho total British losses,
exclusive of sick and wounded In the hos
pitals In South Africa, 7C5 officers and 12.
GOO men. It Is estimated that nearly 10,
000 officers and men are sick and wounded
In the 'hospitals, showing a loss In active
strength since the beginning of the war
about 23.000 men. The number of wounded
is not stated.
During the war with Spain, the United
States army lost by death 107 officers and
2S03 men. There were wounded 113 officers
and 1464 men. Only 12 per cent of the
American death rate resulted from wounds
or occurred In battle, while the cor
responding rate for the British army was
63.13 per cent. The War Department state
ment reads as follows In conclusion:
"The conditions, both military and cli
matic, under which the campaigns were
carried on. were so different that It Is
difficult to make any comparison. The
American campaigns were carried on In
the tropics in mid-summer, the most un
favorable season of the year. The dis
eases most prevalent were tropical fevers.
The climate In the theater ot operations In
South Africa Is remarkably healthy. There
was much sickness at Ladysmlth. but
that was due to siege conditions and not
to climate. In the American campaigns
the clothing worn was as light as pos
sible. Lord Roberts has sent front Bloem
fonteln for warmer clothing for his army
on account of threatened prevalence of
pneumonia."
FORCING AN ATTACK
Restless Boers Tried- to Draw
On the British.
BULLER'S TROOPS DROVETHEM BACK
Dutch Force Located In a Stronr Po
sition, ot Far From Bloemfon
teln Plana for the Last Stand.
LONDON, April 15, 5 A. M. There ha
been the usual Saturday's absence ot
news, both from the War Office and other
sources of information. The situation in
Its chief points Is apparently unchanged.
Natives report at Kimberiey that
Colonel Douglas engaged the Boers near
Zwartkop Wednesday and succeeded In
driving them back. The British casual
ties were slight.
Eland's Laagte last evening reported ,
that there had been no traces of the Boera
In that neighborhood for the past two
days. Their progress southward has been
effectively barred by the British occupa
tion of Jonono's Kop. on the left, and
Umbutwanl. on the right. The belief that
tho Boers action Tuesday was due to
restlessness and dissatisfaction in the
ranks Is confirmed by natives, who say
that the Boers have been ready for soma
time, and wanted the British to attack
them. In order to force this, the Boers
commenced shelling, at tho same time
sending a force to make a flanking move
ment on the leftl The natives also con
firm the statement that one of the Boers'
heavy guns was put out of action and the
gunners driven off.
The scouts Saturday located the Boera
In a strong position 11 miles northeast of
the British advanced position at Bloem
fonteln. Lord Roberts has strongly protested to
President Kruger against the treatment
of prisoners, sick and wounded In tho
hands of the Boers, and has formally de
manded the observance ot the Geneva
Convention.
It appears from every indication that
the Boers are preparing, in the event ot
Pretoria being captured, to make a last
stand along a line reaching- from Leyden
berg along the mountains into Swaziland.
A traveler recently arrived at Bloemfon
teln says that the Boers are energetical
ly working to persuade the Swazls that
the British cause is lost, and are seeking
to ingratiate themselves, hoping to se
cure a footing In Swaziland peacefully or
to seize hold of the country If necessary.
RETCRX OF GENERAL WHITE.
Reception at Southampton of the De
fender of Lndysmlth.
LONDON, April 11. The scene which
greeted General Sir George White when
tho steamer Dunvegan Castle, en which
he left Cape Town March 23, reached
Southampton this afternoon must have
convinced him of the admiration of his
countrymen for his gallant defense ot
Ladysmlth during the long and trying
siege of that place. From early morning
crowds collected by thousands In tho
neighborhood of the docks. The buildings
In the vicinity- were gaily decorated with
bunting In honor of the occasion, and all
the public institutions were covered with
flags. The harbor presented a brilliant
and animated scene, the various veel3
having dressed ship, and the Dunvegan
Castle's berth at tho wharf was resplend
ent with bunting and evergreens. Lady
White, the Mayor and the members of
the corporation, uniformed soldiers and
sailors and a number of privileged guests
awaited the gallant defender of Lady
smlth. Sir George landed at 2:30 P. M.
During the reading the address the huge
crowds in the vicinity seized every oc
casion to hurrah, and the enthusiasm was
indescribable. Hats; handkerchiefs and
flags were waved frantically, and cheer
followed cheer In endless succession. Gen
eral White was visibly moved at the
warmth of his reception. In acknowledg
ing the address he referred with admi
ration to his gallant garrison, every one
of whom, he said, "from General Hunter
to the brave trumpeter, had behaved mag
nificently." BRITISH FORCE SCRROUXDED.
Boera . Claim to Have a Thousand
Colonials In a Trap.
LEEUWKOP. Southeast of Bloemfon
teln. April 9. The Boer command, whlca
Is still In the southern district and which
It is feared had been cut off, has ren
dered a good account ot Itself with tho
Baeutoland police, who had Invaded tho
Orange Free State.
Four British scouts who were captured
say that Bloemfonteln la hard pressed for
water.
Commandant Dewet has received a re
port that the British who fled from Smith
Held southward were severely punished by
the burghers of Rouxvllle. ,
News received here from Johannesburg
Drift says a British force of about 1C0C
men, composed of Brabant's Horse, with
General Brabant commanding, is sur
rounded at Robertson's Mills, with a re
mote chance of relief or effective resist
ance. ""
(The British force reported In the dis
patch above to be surrounded Is probably
the force of Colonial troops previously
referred to as surrounded by the Boera
near Wepener. These British troops are
not commanded by General Brabant In
person. General Brabant was last re
ported at Allwnl North with General
Kitchener.)
Mrs. Krujrer Interviewed.
LONDON, April 15.. A special from Pre
toria, dated the 13th, says:
"Mrs. Kruger, on being interviewed,
said that she trusted God would soon stop
the merciless bloodshed, but that the re
public would bo victoriously defended,
even If Pretoria were finally taken. She
added that she had had In the field 33
grandsons, two of whom were killed, four
sons, six sons-in-law, and numerous other
relatives."
Parsons' Force nt De Anr.
DE AAR, April 14. Tho main body of
the Carnarvon field force, in command
of Colonel Parsons. Including the Canadian
Artillery and the Mounted Rifles, arrived
here this morning alter a five weeks
march from Victoria Road, by way of
Kenhardt, a distance ot more than 500
miles. They encountered no active oppo-(
sltion. Colonel Parsons pacified the coun
try, which was previously In rebellion.
Cronje Lands at St, Helena.
ST. HELENA, April 14. General Cronje.
his wife and three of his staff, who. with
other Boer prisoners, arrived here April
10, were landed today. They were met
by the Governor and Commander-in-Chief
of St. Helena. General Cronje looks well
and appears cheerful. The other Boer
prisoners will disembark Monday.
Cannonading nt Wepener.
ALIWAL NORTH. April 14. There was
spasmodic cannonading at Wepener yes
terday, which continued until 10 o'clock
at night. A few shots were heard today.
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