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About Morning Oregonian. (Portland, Or.) 1861-1937 | View Entire Issue (Jan. 26, 1901)
THE MORNING OREGONIAN, SATURDAY, JANUARY 26, 1901. NEAR DANGER LINE State Taxation Plan May Not Be Constitutional. RATE PROVIDED NOT UNIFORM Judge Carey Says Multnomah County Would Pay More Tlmn Its Pro portion County Judge Cake Favorable. Portland lawyers -were asked for opin ions yesterday on the constitutionality of the Senate taxation committee's plan for taxation for state purposes. The majority believe that the new plan either Is opposed to the spirit of the consti tution or is close to the danger line. There are two distinct proposals, as fol lows: First The state tax levy ehall be Im posed for the ensuing Ave years on the average basis of the past Ave years. For example, the average assessment of Multnomah County for this period is $4,,161, or 31.23 per cent of the ag gregate state assessment. Hence, Mult nomah County would pay state taxes on that basis for the next five years. Second For the second five years, the state tax levy on the basis of the aver age expenditures of the counties In the administration of their own affairs, be tween 1901 and 1906, presume that each county's expenditures bear an exact rela tion to the amount of its taxable prop erty. The Interviews follow: Constitutionality Doubted. W. D. Fenton I have not seen the proposed law by which the proportion of etate tax to be collected from each county Is to be specifically named for Ave years, based upon the average as sessed valuation of each county, for the past five years. The plan would remove the present temptation to undervalue In such county, bo as to avoid an undue proportion of state taxes, but I am not satisfied that such a law would be con stitutional. It is fundamental that all taxation must be equal and uniform, and that the law must provide for a uniform and equal rate of assessment and tax ation, and must prescribe such regula tions as shall secure a Just valuation for taxation of all taxable property. 'Uni formity In taxing says the Supreme Court of the United States,"implies equal ity in the burden of taxation, and this equality of burden cannot extet without uniformity in the mode of the assess ment, as well as in the rate of taxa tion. But this is not all. The uniform ity must be co-extensive, with the ter ritory to which It applies. If a state tax, it must be uniform over all the etate; If a county, town or city tax, it must be uniform throughout the extent of the territory to which It is applica ble. But the uniformity in the rule re quired by the Constitution does not stop here. It must be extended to all prop erty, subject to taxation, so that all prop erty must be taxed alike, equally, which Is taxing by a uniform rule." This language is adopted from the Supreme Court of Ohio and is a clear statement of the law. In Oregon we have annual assessments of all taxable property and the county, as such, la neither assessed nor taxed. The prop erty, as valued and In existence at the time the tax is levied, is the basis of ail taxation. Not only the property now In the county, unless removed with all that may be situated or taxable herein, live years hence must be the basis of any taxation exacted five years hence, and at the time when the state is to make Its exaction. Millions of dollars In value of taxable property may be created or brought into a county, within five years, not now in existence or within the state. This being so, the property in Lane County, to Illustrate, which may have been assessed and valued during the past five years at $5,000,000, may, for the next five, be assessed and valued at J1.OCO.000. while that in Mullnomah may. for the past five years, have been as sessed and valued at $40,000,000, while for the next five it may be arsessed and valued at $80,000,000. In both cases the rule of the Constitution requires that the property in the two counties should be assessed and valued according to eome uniform rule. Taxing by a uniform rule moans uniformity in rate of taxa tion and also In the mode of assessment upon the taxable valuation. If the con ditions Indicated in the illustration should exist, the taxpayers of Mullnomah, or rather tholr property, would not con tribute to the state taxes in proportion to the value of the taxable property therein, but would relatively contribute less than one-half of the amount consti tutionally required. "While In practice, equality and uniformity may be impos sible, and a tax is not for want of either necessarily void, still a law which vio lates the principle of equalitv and uni formity would be invalid. The legisla ture cannot fix the written value of the property now within or that may here after be found within any county, for the purpose of taxation. The assessing tribunal must do so according to some uniform rule, based upon the value of the propertv. The act strives to correct a great evil, but unless It can be made to conform to these requirements, it would be, I fear, unconstitutional. Does Xot Secure Just Valuation. William Y. Masters Section 1 of Article 9 of the state constitution provides that "the Legislative Assembly shall provide by law for uniform and equal rate of assessment and taxation and shall pre scribe such regulations as shall secure a Just valuation for taxation of all property, both real and personal, ex cepting such only for municipal, educa tional, literary, scientific, religious or charitable purposes, as may be specif ically exempted by law." The nlan for assessment of state taxes described in The Oregonlan seems to provide two raodes of making the assessment. From the present time to 1903 the average val uation of the five years last past Is to be taken as the valuation of the as sessable property In each county. This would seem to establish an arbitrary rule of valuation without regard to the real value of the property in the several coun ties actually subject to . taxation for state purposes. Under this plan, if Sl.W0.0W) worth of property were to be destroyed or withdrawn from any county, the state would still exact the same amount of tax. It seems to me that sch a plan is not based on any rule to secure a Just valuation of the prop erty in the several counties at the time -of the levy, and Is, therefore, in con flict with the constitution of the state. The provision for assessment for the second five years entirely disregards the value of the assessable property in the state, and bases the assessment upon th average expenditures of the county .for the preceding five years. If this county were to build a new Court House, or a new bridge across the river, or make any other extensive expenditure during the five years from 1901 to 1906, it would thereby increase Its tax to the state for the second five years, without regard to the amount of its assessable prop erty. Such a provision would seem to entirely disregard the provisions of the constitution. It seems to me, therefore, that the proposed measure is clearly in contravention of the constitution. Admirable, If Constitutional. Charles H. Carey I have not seen Sen ator Booth's bill, but I should think from the statement In the Salem dis patches to the Oregonlan that the plan la an admirable one, provided it will meet the requirements of the constitu tion, The two main questions relating to the constitutionality of a tax bill are whether the bill is local or special, and whether It provides an equal and uni form rate of assessment and taxation. This is in no sense special or. local legis lation which Is prohibited by the Con stitution, and it is probably as fair a way to arrive at the result a6 any that has as yet been proposed, although so far as Multnomah County is concerned, It will require us to pay a slightly larger proportion of the state tax for the first five years than is Justly our share. This Is true because the period of five years on which the tax is calculated includes years in which the old state board of equalization arbitrarily, and, as I think, unjustly, raised the assessment of this county to make it pay more than its Just share of the state tax. This in crease Is In some degree corrected by the valuation for 1S99 and on the aver age for the five years will not be so much greater than a reasonable assess ment as to make It positively partial as a method of estimating county values. But there Is another point to be consid ered and on this a hasty opinion is not to be lightly expressed. I am not pre pared to say that the bill proposes an equal rate of assessment. There is a constitutional requirement that the leg islative assembly shall provide by law for uniform and equal rate of assess ment and taxation, and there may be a question whether, in the absence of some method of equalizing valuations between the counties, the basis of assessment can be assumed to be uniform and equal. The law directs the county assessors to assess at true cash value, but whether they do it or not, when there is no board to revise their work. Is doubtful. When there Is a state board of equaliza tion, the rate of assessment is supposed to be made uniform In the several coun ties: but, to take the average of the county assessments for a period of five years, as proposed In this bill, during a part of which period it may be assumed that there was no uniform rate of as sessment prevailing throughout the state, leaves room for legal argument, and without careful examination of au thorities, I do not feel qualified to ex press an opinion on this point. Prob ably Senator Booth has had this under consideration and sees no difficulty In it. Certainly the object to be gained by such a bill is Important, and the reform will be a great one If the plan has been carefully matured and the details well thought out. Jndgre Pipes' Doubts. Judge M. L. Pipes An offhand opinion on a constitutional question, is .not worth much. I understand that the proposed bill Is Indorsed by the Taxpayers' League, and the eminence of the lawyers who are connected with the league makes me hes itate to disagree with them. I do not In tend to express a positive conviction con cerning the constitutionality of the act. I only suggest some doubts. In the first place. I think it is pretty well settled that the rate of taxation for state purposes must be uniform through out the state. The proposed act requires a sum certain and ascertained to be raised by the several counties. Since the valuation of property In the several coun ties will vary from year to year, and vary proportionately, one county from an other, from year to year it follows that the rate of taxation will be different in each county. Since the sum to be raised in each county is fixed, the rate of the levy necessary to raise this sum In any particular county will depend on the val uation of the property in that county. The valuation of the property In the sev eral counties will certainly vary. Hence, It will inevitably result that the rate per cent of the levy for state purposes will be different in each county. It seems to me that the rate per cent of the county levies in the several counties will neces sarily be different. It Is at least a ques tion whether this result will not violate the requirement of uniformity In the rate. As to the second half of the decade provided for, where the levy is to be made in proportion to the expenditures, that seems to me to substitute a different basis for assessment from that provided in the constitution. The constitution contem plates that the assessment shall be made upon the valuation of the property. The expenditures of a county have no neces sary or probable relation to the value of the property. I need not cite Instances to show this. Still, let me say that I do not wish this unconsidered suggestion to affect the question. I have yielded to your request to say this much only to aid and not to retard the proper solution of an important question. Partly Valid, Partly Invalid. Judge Raleigh Stott My opinion, so far as the first five years are concerned, based upon the average assessment for the preceding five years. Is that the law would be constitutional and valid. As to the second five years, based upon the ex penditures of the counties made by them In the administration of their own affairs between 1901 and 1C0S, I have grave and serious doubts, for the reason that the ex penditures may or may not have an exact or any relation to the amount of the tax able property, in the county. The consti tution provides that the Legislative As sembly shall provide by law for a uniform and equal rate of assessment and taxa tion. The expenditures are not based upon any assessment of the property in the county. The expenditures may be ex travagant or economical, and that de pends upon the judgment of the County Court or County Commissioners. They may be large or small, depending upon circumstances and conditions that have no relation whatever to the value of the property in the county. If the law for the second five years Is constitutional. It would undoubtedly be a good one for the counties and state, as it would be an Inducement to counties to keep their ex penditures low. But the intent of our constitution Is that the taxes should be based upon an assessment and valuation of property, both real and personal, and any law or scheme that undertakes to apportion taxes without an assessment and valuation of property is in violation of the intent and spirit of the constitu tion. It is not required that an assess ment be made every year, and no doubt it might be continued for five years, upon the average of the last five years' assess ment; but to cut loose at the end of five years and base your assessment on expenditures, you are doing that which is contrary to tue constitution. In mat ters of taxation, as well as of other af fairs, it Is very unsafe to disregard the constitution. Idea n. Good One. County Judge W. M. Cake I haven't given the bill a critical examination, but if It Is drawn up all right it will be a good law. When we had a State Board of Equalization, the difficulty was that the majority was always against Multnomah County. This act, as I understand it, con templates fixing valuations for a certain length of time in the state. The law In Ohio, as I gather from the report. Is sub stantially the same. The state Is divided Into districts for valuation. The valuation in Ohio remains for 10 years, and the. expenses of the state are paid on that val uation. No change by any local official, like the Assessor, will affect the equality of the valuation established by the law. It works well back there. Furthermore, the bill fixes a very popular method of getting at the proportionate method to be paid by counties, by taking the percent age of valuations for five years. If I un derstand It correctly. It does not affect the levy In local districts or counties and cities, and does not affect personal property, simply real estate. The differ ence between Ohio and Oregon is that values are more stable back- there. Whether 10 years would be a proper time here Is doubtful. We might fix values in boom times, when property Is away up, and be forced to pay high rates In times of depression following, or arrange values when property Is low and run through good times on low values. I think five years should be the limit. The idea is a good one. Legislature Has Power to Act. W. E. Thomas The principle is the only just one, under our system of taxation. There is now a premuim upon a low as sessment In each county, so as to avoid the payment of too great an amount of state taxes. It has become the duty, al most, of each Assessor to rnake a low assessment to meet the low assessments of other counties, In order to protect his county from an unjust amount of state taxes. I have had this matter In mind for some time, and had Intended, If cer tain contingencies had not arisen, to at tempt to put through the Legislature a similar bill, except that my idea was to have the Legislature Itself fix the pro portion each county should pay of state taxes for the next five or ten years. For Instance, Multnomah County's proportion might have been 25 per cent. That would have been Multnomah County's proportion during the next flvo or ten years, no matter what her assessed valuation of property might be. The effect of the Booth bill for the first five years is practically the same. The clause for the second five years, I oppose, for the reason that It compels the Assessor to place a low valuation upon the property In his county during the first five years, so that his county will not be unjustly assessed during the sec ond period of fly6 years. It wIH have the effect of publishing abroad an enor mous ratio of taxation, whereas by allow ing the Assessor to place a proper valua tion upon the property, the ratio of tax ation would appear within reason. It may be said that the amount of taxes would be the samo. This Is true, but It cannot be explained to the world that our enor mous rate of taxation Is to be attributed to an undervaluation. The matter of future apportioning of taxes should not be based upon future assessments. Without having considered the mat ter, I believe the system is constitutional, as the Constitution seems to place In the Legislative Assembly almost unlimited power as to the regulating of assessment and taxation. A Forward Step. W. A. Munly The inequalities of the present system of rasing revenue for state purposes really violate that provision of the Constitution requiring all taxation to be equal and uniform. We have tried a remedy for these inequalities In the creation of a State Board of Equalization, but Its work was so unsatisfactory and a source of so much discord, that the board was abolished at the special session of the last Legislature, and there is no urgent desire apparent anywhere to see it restored. The plan outlined In this morning's Oregonlan, fathered by Senator Booth, seems to be a forward movement. It Is based on right principles. The system that appeals to one as most likely to accomplish the purpose of equality in raising the state tax is one which wilt make a levy for state purposes on the actual amount of taxes raised for all pur poses within the county. Such a system would be just to the respective counties and would enjoin economy on the part of the county authorities, or else the county which would permit the indulgence In large expenditures would have to suffer the penalty of paying a proportionately heavier state tax. The aim of the Booth bill 13 along these lines, as I understand it, and regardless of difference of de tails that Its the end to be desired. If the bill becomes a law, we will be sure of a uniform state tax for the next five years, based on an average of the assessments for the past five years, and the Incentive for undervaluation to which Governor Geer pointedly directed atten tion would bo removed. The plan is much preferable to a State Board of Equaliza tion, which causes friction and dissatis faction, and In this respect it is wiser for the Legislature to follow the policy at tributed to the famous Minister of Financo of Louis XIV, who said that the aim in all revenue systems should be to pluck the goose In such a manner as to get the most feathers with the least amount of squealing. THE LAWSON CUP DEFENDER. Similarity Between the New Bont anrl the Columbia. BOSTON. Jan. 23. The Herald today makes public the dimensions of tho Law son cup defender. The figures are as fol lows: Her extreme beam Is 24 feet, 2 Inches narrower than the Columbia, and her draught is just the same as the Co lumbia 20 load. Her water line length is 90 feet, and originally she was over 142 feet over all length, but this has been cut down In tho after overhang and across the stern, where she originally measured 9 feet, she has been made a foot wider. From the after end of the water llne, the stern post is 12 feet 9 inches under the water. The stem post then rakes at an angle of 4o degrees, and from the point where it meets the planking of the hull to the heel It measures 23 feet. From the underside of tho. archboard in the stern to the heel of the stern post she measures 53 feet 6 Inches. In the half-breadth plan in the wake of the fore end of the water line. It measures 16 feet 7 Inches out to the outer edge "Of the deck, and at the ending of the water line aft.lt Is 18 feet. The forward overhang is 26 feet, and the after overhang 24 feet 6 Inches. In the shape of the longitudinal section, except that the center of lateral resistance Is three feet farther aft than It Is In the Columbia, the boats are very much alike. In the midship sections of both boats there Is great similarity. Each has a sharp head rise, and except that the bilge in the Lawson boat drops a little below that of the Columbia, thus showing that she has more stability of form to the section than the defender of 1S99, the boats In regard to this all-Important fac tor of the greatest transverse section are very close. -as is shown by the area of the midship sections, which are as follows: Columbia, 120.05 square feet; Law son boat, 125 square feet. So far as sta bility of form of the section goes, the Lawson boat has the greater of the two. In the matter of displacement again Is seen an almost dead flat amount, to-wit: About 145 tons for each. WOOD SCHOONER WRECKED Eight of Crew Rescued One Was " Drowned. POINT ARENA, Cal., Jan. 25. The gas oline schooner Barbara Hernster, Cap tain Hisenfquam, which sailed last even ing for San Francisco with a cargo of 125 cords of wood, was blown ashore on the "rocks near, here and may become a total wreck. Frank Chrlstensen, a sailor, wa3 drowned while attempting to take a line ashore, the boat in which he made the effort being capsized. In response to sig nals of distress; Captain Brown, of the lighthouse, summoned a volunteer life saving crew. After several Ineffectual at tempts, a boat was launched, and by dint of almost superhuman effort the rescuing party pulled alongside the wreck The heavy surf which was breaking on the rocks precluded the possibility of taking the shipwrecked men from the schooner dryshod, but a line was finally passed aboard, and by Its means eight of the crow were dragged to the small boat In safety. The schooner Is 148 gross tons. She was built in 18S7. at Fairhaven, Cal.. and Is owned by L. Hackley, of San Fran cisco. , The Barbara Hernster was well known about the Coast, where she has been op erated for the past three years. She was ased in the coasting trade, and traveled between the small ports. She was con structed along similar lines to the schoon er Anita. To Loose a Heail'oclie, Take Wright's Paragon Headache and Neuralgia Cure.' Druggists, 25c. Try It. , For a. Cold In the Head, Laxative Bromo-Qulnlne Tablets. TRADE IS SATISFACTORY PACIFIC COAST AND THE SOUTH SHOW UP BEST. SHffht -Diminution of Exports Spec illation in All Lines Limited Steel Sent to Scotland. NEW YORK, Jan. 25. Bradstreefs to morrow will say: Despite some irregularities In reports from different sections and industries, trade as a whole is of satisfactory vol ume for this time of year. Relatively the best reports come from the Pacific Coast, the South and the Southwest, where the Spring demand is opening well. Unseasonable weather in some sections, notably the East, has been a bar to activity in retail trade, but taken as a whole the trade situation has many points of strength. Special ' activity has been noted In some branches of the Iron trade and sentiment has been, on the whole, helped by a clearer view of the possibilities contained In the recent "war talk." The quieting down of business abroad naturally points to some diminu tion of our export trade, In the cruder forms of iron and steel, copper and lum ber, but for finished products of these and other staples, the outlook is de clared to be still satisfactory. Specula tion is limited In nearly all lines of pro duct and In stocks, and It is probable that clearing returns at present give a clearer idea of actual business than for three months past. Prices show few Important changes, the cereals being slightly higher, while hog products and coffee are lower, with dairy products wealc The general range of other values Is on the whole steady, although some shading In the higher grades of wool has occurred. In finished Iron products Chi cago notes sales of 50,000 tons of rails at old quotations, and that total sales for the season are ahead of last year. A feature in the export line this week was the shipment of 3000 tons of steel billets to Glasgow from Birmingham, Ala., the largest shipment of this mate rial ever sent abToad from the South. Heavy quantities of railway material' to replace that destroyed In China may be placed in this country. Explanation of the fact that pig iron prices are now Just half what they were a year ago, will be found in the official stocks on December 31, 1900, aggregating 442,370 tons, or about seven times the quantity held a year before. Among the other metals copper Is weak and fractionally lower, in sympathy with a break In prices abroad, but tin Is higher, on news of ex cited markets and higher prices in Lon don. There is apparently less public spec ulative Interest in the grain markets and tired long' liquidation on the late decline has helped to partially offset the latter developments of smaller receipts at the Northwest. decrease in the visible supply and the continued good ex port demand. Wheat Is, however, slight ly higher. Talk of a coming big deal in May wheat at Chicago has revived again. Wheat (including flour) shipments for the week aggregate 4,838,678 bushels, against 3,336,054 bushels last week, and 3,581,198 bushels In the corresponding week of 1900. From July 1 to date this season wheat exports are 112,201,583 bush els, against 117,304, 99S bushels last season, and 144,232,241 bushels In 1898-99. Business failures in the United States for the week number 281. against 290 last week; 252 In this week a year ago, and 246 In 1S99. Canadian failures for the week number 34, a decrease of 16 from last week, as compared with 39 in 1900 and 32 in 1899. WEEK OF LARGE DEALINGS. Jobbing Trade Was Good and Collcc lectlons Excellent. NEW YORK, Jan. 25. R. G. Dun & Co.'s weekly review of trade tomorrow will say: Rarely has there been more business in staple and in manufactured at practically unchanged prices than during the period since November 1. This week seems to have marked the climax of the enormous dealings at figures which have become familiar. The heavy trade in pig iron at better prices, the larger distribution of dry goods at a firmer range of quotations and the rush to secure prompt delivery of boots and shoes, all indicate that busi ness may have escaped one of those weary readjustments of prices which have proved often so trying in recent years. Jobbing trade in the interior is good and collections continue excellent. After a week of such conditions, partly due to uncertainty regarding competi tion ampng leading interests, the iron and steel industry has taken another long stride forward. The feature was enor mous buying of pig at an advance to $13 25 at Pittsburg. This sudden activity in the raw material removed fear that stocks might be accumulating at furnaces and gave some Idea of the heavy contracts for finished products taken at the mills. In some directions there Is less foreign inquiry, although an unusually heavy shipment of billets went to Glasgow and exports of rails have not ceased. Freight rates to the seacoast are still considered excessive by manufacturers and there Is more inclination to push domestic busi ness on this account. Arbitration is ex pected to prevent suspension of work at the furnaces, where a strike was threat ened on February 1. Pooling of coke in terests outside the Connellsvllle region Is being discussed, but the quality has al ways been inferior and sales only affected at concessions. Further Improvement is seen in foot wear and manufacturers are receiving ample orders. Shipments from Boston thus far amount to 335,432 cases against 3S0.963 in 1900. Leather has been irreg ular in demand although prices are steady. Hides at Chicago fluctuated widely, with more grades sold at concession than ad vances. It is difficult to find encouraging feat tures in the wool situation. Sales for the week at the chief Eastern cities were a million pounds smaller than the preced ing week and in four weeks the aggre gate is only 13,275,700 pounds against 21, 504,700 pounds last year. Not only Is there an utter absence of speculative operations but purchases by manufacturers are re stricted to requirements for orders on hand. Domestic quotations have not hardened In sympathy with the better prices obtained at London, while a few sales are reported at moderate conces sions. Hopes for the future are based on indifference of dealers and growers to sell at current prices, but present heavy stocKs will be augmented in a few months by the new clip. Staple products have moved within nar row limits, little attention being given to widely varying- estimates from Argen tina or reports of damage in the North west through insufficient snow. Despite the advance in prices over those prevail ing a year ago, exports of wheat, in cluding flour, from Atlantic ports" for the week were 2,567,717 bushels against 1,644,149 last year. Failures for the week were 306 In the United States against 231 last year, and 16 in Canada against 38 last year. FINANCIAL REVIEW. Market Irregular and Speculation Uncertain and Variable. NEW YORK. Jan. 25. Bradstreefs financial review says: Much irregularity has been seen in the course of the market this week, and speculation was uncertain and variable In Its tendencies. On last Saturday and Monday the chief Influence was the ex pected death of Queen Victoria, which induced heavy selling In the London mar ket and caused foreign holders to part with -considerable amounts of American securities. This, supplementing the un settled feeling of last week about Indus trials and the liquidation In the railroad share list, led to further concessions in prices and to a decided reduction in the volume of outside participation In the market. On Tuesday, however, there was a decided rally in prices, due partly to the feeling that the death of the 'Queen had been fully, perhaps- excessively, dis counted at London. The covering of shorts was on an extensive scale, though the steel stocks were again subjected to a certain amount of pressure. On the ensuing day strength continued In the early transactions, followed, however, by renewed selling and Anally by a rally which lasted until the end of the first hour's trading on Thursday. Dullness, however, supervened, and the market hung heavily until the afternoon, when bearish interests became more active and succeeded in forcing down prices through out the active list. The opening on Fri day was weak, in sympathy with lower prices In London, but support was once more shown in various parts of the list, and short covering in various directions also Bet In, resulting In a moderate de mand at the close. Bank Clearings. NEW YORK, Jan. 25.-The following table, complied by Brads tree t, shows the bank clear ings at the principal cities for the week ended January 24. with the percentage of Increase and decrease, as compared with the corre sponding week last year: Clearings. Inc. Dec. New York $1,605,077,000 62.4 Boston 133,170.000 8.2 .... Chicago 130.518,000 4.6 .... Philadelphia 07,378,000 2.8 .... St. Louis 38.820,000 27.5 .... Pittsburg 38,414,000 17.8 .... Baltimore 21.161,000 15.6 .... San Francisco 18.423,110 18.6 .... Cincinnati 21.261,000 30.4 .... Kansas City 16,445,000 2S.3 .... New Orleans 14,073,000 8.3 .... Minneapolis 0,504.000 13.5 .... Detroit 0,812.000 8.1 .... Cleveland 11,389,000 0.9 .... Loulsvlllo 8,829.000 .... 7.3 Providence 6,518.000 3.4 .... Milwaukee 0,570.000 1.0 .... St. Paul 4.678,000 3.0 .... Buffalo 5,324.000 7.4 .... Omaha 0.552,000 13.7 .... Indianapolis ...: 7.700.000 37.4 .... Columbus, 0 0,221.000 25.9 .... Savannah 4,035,000 22.1 .... Denver 4,440,000 Hartford 2,232.000 5.4 Richmond 4,140,000 58.6 Memphis 3,847,000 47.2 .... Washington 2,!)25,O00 28.0 ..... Peoria 2.233,000 28.0 .... Rochester. 1,025,000 1.4 .... New Haven 1,510.000 .... 10.0 Worcester 1.335.000 11.8 Atlanta 2.976.000 8.1 Salt Lake 2.873.000 28.8 .... Springfield. Mass 1,2.52,000 1.0 .... Fort Worth 3,750,000 82.4 .... Portland. Me 1,159.000 0.7 .... Portland, Or 1.909,121 25.0 .... St Joseph 3,750 000 25.1 Los Angeles 2,004,000 40.8 .... Norfolk l,r.62.000 .... 3.3 Syracuse 1,132,000 3.1 .... Des Moines 1.507.000 Nashville 1.431.000 .... 1.1 Wilmington, Del 004.000 .... 4.3 Fall River 787.000 1.0 Scranton 1.412.000 8.5 .... Grand Rapids 1,327 000 2.1 .... Augusta, Ga 1,215.000 .... 14.9 Lowell- OTO.OOO 21.7 .... Dayton, 0 1,183,000 4.2 .... Seattle 1,856,236 6.1 .... Tacoma 1.0S3.687 30.0 .... Spokane 076,310 8.4 Sioux City 1.2G0.O0O 12.0 .... New Bedford 520.000 20.0 .... Knorville, Tcnn 021 000 18.5 .... Topeka 1.150.000 79.1 .... Birmingham 011.000 8.4 .... Wichita 600.000 3.4 .... Blnghamton 446.000 2.2 .... Lexington. Ky 563.000 17.0 .... Jacksonville. Fla 217.000 7.0 Kalamazoo 420,000 43.4 .... Akron 490000 .32.7 .... Chattanooga 406,000 8.2 .... Rockford. Ill 287.000 1.7 Canton. 0 270.000 10.1 .... Springfield. 0 355.000 15.2 Fargo, N. D 33.1,000 21.0 Sioux Falls. S. D 204.000 3.0 .... Fremont. Neb 118.000 24.3 Davenport 694,000 21.9 .... Tolodo 1.827.000 0.3 Galveston 7.771.000 4.2 Houston 10,055,000 1R.5 .... Evansvllle ...". 835.000 5.5 Macon 724. 0Q0 .... 15.0 Helena 740000 13.1 Little Rock ... 554.000 20.2 .... Springfield. Ill 408.000 26.8 Youngstown 327.000 1.5 .... Colorado Springs .... 1,260,000 Totals TJ. S J2 194,111.035 363 Totals outside N. Y..$ 639.033,695 10.9 .... DOMINION OF CANADA. Montreal $ 15,266.859 13.5 .... Toronto 10,758.732 23.4 .... Winnipeg 1.&S2.508 3.5 Halifax 1.5S2 470 31.5 .... Hamilton 603.126 .... 14.1 St. John. N. B 641.216 16.7 Vancouver 603,207 12.6 .... Victoria 670.320 18.0 Totals 32,107.528 11.0 "7171 RAILROAD NEWS. ' Government Inspection of Itnllivay. WASHINGTON, Jan. 25. The President has appointed E. M. Dawson, of Mary land: W. B. Acker, of the District of Columbia, and Samuel V. Proudfit of Virginia, a commission to examine a portion of the Atlantic & Pacific Rail road lying In Arizona and California. The law provides that railroads con structed upon land grants must be In spected by a commission before the grant can attach. This branch of the Atlantic & Pacific never has been so Inspected and the commission will examine 14 miles of the road near Needles, Ari zona, to determine If It has been con structed In accordance with the law gov erning land grants. The St. "Paul Deal. NEW YORK. Jan. 26. The Journal of Commerce says: "It was reported in "Wall street after the close of business today that the terms had been arranged In the Great Northern, Northern Pacific and St. Paul deal. According to this 6tbry, the first two railway companies named will Issue a ZVi per cent collateral trust bond and give it In exchange for St. Paul com mon stock In the proportion somewhere between 175 and 200 In the par of the bond for par of St. Paul." Landslide on GrentvNorthern. EVERETT, Wash., Jan. 25. There is a serious landslide on the Great Northern near Edmonds. The slide is one of the worst that ever occurred on tho road, being 400 feet long and 24 feet deep at some places. Before It was discovered a freight train ran into it, derailing two cars and the tender of the engine, and, before the train could be gotten out, ad ditional slides completely burled it. Railroad Notes. The O. R. & N. Is building an Ice house at La Grande. The railroad was badly damaged be tween Coaledo and Myrtle Point -during the freshet last week, several bridges being damaged, besides numerous wash outs. Manager Chandler has been rush ing repair work, so as to get trains through to Coquille as quickly as possible. The Oregon Short Line steel gang is now putting in place the new steel bridge across Burnt River, one mile east of Huntington. They will soon begin the con struction of the new bridge across Snake River. This move will require some time and a great expense, as it will be over 1100 feet long. The present bridge is thought to be too light for the heavy equipment recently purchased. "Snapper" Garrison Side NEW YORK, Jan. 25. Edward H. Garri son, known to turfmen throughout the country as "The Snapper," and famous In past years as a jockey, is serloualy 111 with pneumonia at his home at Sheeps head Bay. While his condition Is- regard ed as critical his physician Is hopeful of his recovery. Another Montreal Fire. MONTREAL, Jan. 25. The stores of 'D. A. McPherson. W. A. Johnson and Nicho las Pitt, in Williams street, were destroyed by fire today, together with their con tents. The buildings were stocked with butter and cheese. The total loss is esti mated at $250,000. Ben Leavltt Dead. NEW YORK, Jan. 25. Ben Leavltt, well known throughout the country as a theatrical manager, died at his home in Paterson, N, J., today, aged 45 years. The Best Selling By IRVING BACHELLER 225th THOUSAND WILLIAAl DEAN HOWELLS "I have read 'Eben Holden with a great Joy in its truth and freshness. You have got into your book a kind of life not In literature before, and you have got it there simply and frankly. It is 'as pure as water and as good as bread.' " N MARGARET E. SANQSTER "It is sweet with the smell of the balsam. Whenever one finds a real book he or she owes it to the rest to tell them about it, that they may read and enjoy it. too. So I pass the word along: 'Read Eben Holden.' " EDMUND CLARENCE STEDMAN "It Is a forest-scented, fresh-aired, bracing and wholly American story of country and town life. ... If, in the far ' future, our successors wish to know what were the real life and atmosphere In which the country folk that saved this Nation grew, loved, .wrought and had tneir being, they must go back to such true and zestful and poetic tales of fiction as 'Snow Bound' and 'Eben Holden.' " 12mo, gold lettered on red cloth, gilt top, $1.50 AT ALL BOOKSELLERS LOTHROP PUBLISHING COMPANY, Boston FOR BOARDING VESSELS ASTORIA MEN VIOLATED QUARAN TINE REGULATIONS. Captain Nlemnn Charfred With Per mitting? Men on His Steamer Before Inspection. On information filed by United States District Attorney Hall, warrants were Issued Thursday in the United States Court for the arrest of Jack Reld and R. M. Stuart, of Astoria, and Captain Nleman, of the German steamship Mllos. Reld is charged with boarding the Mllos and the French ship La Rochefoucauld, in the Columbia River, near Astoria, while the vessels were subject to quarantine in spection and before they had been In spected or given their discharge by the United States quarantine officer. Stuart is charged with violating the law In the same manner, and Captain Nieman is charged with permitting Jack Reld to go on board his steamer bofore she had been Inspected by the quarantine officer. Cap tain Nleman has been arrested. Deputy United States Marshal Roberts went to Astoria to arrest Reld and Stuart, and thoy are probably in custody by this time. The Government officials say there is no excuse for the offenders, as Captain Nle man certainly knew the law In regard to permitting persons to board his steamer before she had been Inspected by the quarantine officer, and Reld had been warned not to go on board the vessels until they had been inspected. The max imum penalty for this offense is a fine of 5500. WHY MEN BOARDED VESSEL. Partial Justification Found In Af fidavit of Captain. ASTORIA, Or., Jan. 25. Deputy United States Marshal Roberts arrived down from Portland this morning and arrested Boatmen Jack Reld and R. M. Stuart and Capt. P. Niemann, master of the Ger man steamship Milos, on complaints filed against them by Quarantine Officer Earl and charging them with violating the quarantine regulations. The specific charges against Reld and Stuart are tho same as published several days ago and those against Capt. Nelmann are for al lowing the boatmen to board his vessel before she was released from quarantine. The men were arraigned before United j States Commissioner Thomson this morn ing and placed under $250 bonds each to appear for trial in the Federal Court at! Portland. While no testimony was taken In the cases today, Caphaln Nelmann filed an affidavit with Commissioner Thomson that tends to exonerate the boatmen on at least one of the charges. In his af fidavit Capt. Nelmann says he arrived In .the Calumbla River on January 12 and that about 8 o'clock on the morning of January 13 two launches came down near his steamer and reported that the quaran tine boat would soon be down; that heJ requested Jack Reld of the launch Elf to send a message to T. M. Stevens & Co., the Portland agents of the steamer, notifying them that the Milos was short of coal. He also ordered some provisions from Mr. Reld, but says that at no time before the arrival of the quarantine boat were the launches nearer than 100 feet to the steamer. The affidavit also states that about D o'clock the quarantine officer came on board, examined and passed the steamer, but did not mention any infrac tions of the law. CASTLE ROCK IN PORT. Long Overdue British Ship Makes Port Townsend Supplies Short. PORT TOWNSEND, Jan. 25. With an empty larder and a hungry crew, the British ship Castle Rock, long overdue from Hong Kong, was towed in here to day. After undergoing quarantine Inspec tion she will go to Tacoma to load. From the time of sailing from Hong Kong, head winds and typhoons were encoun tered until Cape Flattery was reached, which was the cause of the Castle Rock's long passage. Christmas, flour gave out, and other provisions were nearly ex hausted. The crew had been on half ra tions for several days, and when picked up by the tug they were on the last box of ship's bread. Captain Jones says the weather was the most violent he ever experienced during his many years of sea service. Portland to Ilvraco Direct. The sldewheel steamer T. J. Potter, newly furnished and greatly improved, will be ready for the seaside service early in May. She is being carpeted throughout and upholstered in green. She has a new boiler, new hull, new elec tric light plant, larger machinery, draws a foot less water, and has 40 additional staterooms on her Texas, all of them as large as the rooms on the Hassalo. The Potter will burn coal and will make no stops between Portland and Ilwaco; therefore, there will be no freight to unload or wood to handle to disturb the passengers, but the boat will be per fectly quiet the entire trip. Vancouver Island Wreclc VICTORIA. B. C Jan. 25. A dispatch from Caranah Point says: Boys today found a boat rudder four miles east of here with four letters, M. A. C. E., and three crosses under the letters,, not painted, but cut In the wood. The rudder had been painted brown at the top part. There is a part of a vessel's hull ashore a- mile east of -hem- which seems to have belonged to a small craft. It is new coppeTT fastened." Wreckage OS the Coastr VICTORIA, Jan. 25, The ship Castle Book in America N HOLDEIN MARY E. WILKINS "It seems to me a most remarkable production, way and way ahead of David Harum,' which is not to be mentioned In comparison with it. Eben Holden is simply adorable. I have not read a book in many a day by an American author which has so pleased me." AMELIA E. BARR "I congratulate you on having given the world a pure, strong natural story. It Is as far above 'David' Harum' as noonday is above dawn." i Rock, which arrived today, 91 days from Hong Kong, reports having passed the topmast and crosstrees of a sailing ves- sel of medium size 50 miles off the coast. There was much tackle attached, and the wreckage appeared to have been floating for somo time. West of Scotland Stormy. GLASGOW, Jan. 25. Severe snow norms prevail over the west coast of Scotland, and vessels ere experiencing heavy weather. The Allan line steamer Hiber nian, from Boston January 11 for Glas gow, grounded in the Clyde this morning. It Is not reported that she has been dam aged. Marine Notes. The launch Eagle, Just finished, was floated at Warrenton Wednesday. The Italian ship Dora will today finish loading 2000 tons of barley for G. W. Mc Near & Co. The collier Willamette cleared yesterday in ballast for Comox, and left down the river immediately. The Hydrographic Office at Washington gives notice that the dredged channel lead ing from deeper water in Budd inlet to Fourth-street bridge. Olympla, has been dredged to the full depth of 12 feet at mean low water for a width of 150 feet through its entire length and to Its full width of 250 feet for part of Its length. Domestic and Foreign Forts. ASTORIA, Jan. 25. Arrived at 9:10 A. M. and left up at 11:10 A. M. Steamer Columbia from San Francisco. Sailed at 9:30 A. M. Steamer Alliance for San Francisco. Left up at 11 A. M. French barks Bossuet and La Rochefoucauld, aC 2 P. M.; German ship Alsterkamp arrlvejfl down at 5 F. M. British snip uucipara. Condition of the bar at 4 P. M.,JSugh wind southeast weather hazy. - Shanghai, Jan. 24. Sailed British ship County of Dumfries, for Portland. San Francisco, Jan. 25 Arrived Schooner Mary E. Russ, from Coos Bay; steamer Geo. W. Elder, from Port land; schooner Louis, from Wlllapa Har bor; steamer W. H. Kruger. from Gray's Harbor; schooner Henry Wilson, from Gray's Harbor; schooner Bella from Suislaw River. Sailed Steamer Tcl lus, for Chemalnus; steamer Mackinaw, for Seattle. Port Townsend, Jan. 24. Passed Steam er Toza Maru, from China. Arrived Schooner Alcalde, from San Pedro. Tacoma, Jan. 25. Sailed January 19 3ark Carrollton, for Honolulu. Seattle, Jan. 24. Sailed Steamer Rob ert Dollar, for Port Hadlock; steamer Farallon, for Skagway: steamer Dolphin, for Skagway. Ship Castle Rock, from Hong Kong for Victoria, reported off Cape Beale. Boston, Jan. 25. Arrived New England, from Liverpool and Queenstown; Ivernla, from Liverpool and Queenstown. Glasgow, Jan. 24. Arrived Peruvian, from Portland, Me. Nagasaki, Jan. 23. Sailed Port Albert, for Manila for Seattle. Liverpool, Jan. 22. Sailed Corinthian, for Halifax Cymric, for New York. Molvllle. Jan. 25. Sailed Astoria, 'or Glasgow for New York. Marseilles, Jan. 25. Arrived Patria, from New York via Naples. Tocopllla, Jan. 25. Sailed Schooner James Rolph. for Victoria. Nagasaki. Jan. 23. Sailed Ship Dims dale, for Oregon. New York. Jan. 25. Arrived Augus to Victoria, from Hamburg. Liverpool, Jan. 25. Arrived Germanic, from New York; Waesland, from Phila delphia. Havre, Jan. 25. Sailed La Champagne, for New York. Hoqulam, Wash Sailed Jan. 24 Schoon er Sailor Boy, from Aberdeen for San Francisco. I WHEN YOU ORDER i Raker's ! iiocolaie TEE PACKAGE TOT SZCZXYE ATDMAEE SURE TKAT IT BEARS our trade-mars. Under the ded- f lions of tho U. S. ' Courts no other & Chocolate is endued to be labeled or sold I as "Baker's Choeo- late." WALTER BAKER & CO. Limited, Zst&bli3lLeal730. DORCHESTER, KASS. 5, Jfc GOLD MEOAL, PARIS, ISOO. Jt 44444444444432 Checkering, Weber and Kimball Pianos PORTLAITD, OREGOy WJ SB 1 11 i HI fill TT mm MP TBADE-MARK. &&&