Morning Oregonian., January 28, 1901, Page 9, Image 9

THE MORXlKa
M-
OREGONLrVN, MONDAY, -TANTL
28, 1901.
""T""""" m nanv-wli
TO EXTEND TAX SYSTEM
OREGON LEGISLATURE STROHGLY
INCLINED TOWARDS STEP.
Appropriations, Incomes and Inheri
tances Glilef Object Method
of Other States.
twiXiEM, Or., Jan. 27, The members of
the present Legislature manifest a
decided inclination .toward raisins a part
of the state revenues by other methods
of taxation than thdse heretofore em
ployed. The chief- aim seems to
be against corporations. Incomes and
Inheritances. Secretary of State Dun
bar discussed these .subjects in his bi
ennial report. In addition to his own
recommendations, which -have been here
tofore published, the Secretary of State
set forth in brief the . taxes imposed by
some of the other states upon corpora
tions. As showing what Oregon might do
In this respect, the following extracts
from this veVy 'aluable report are pre
sented: "The Controller of the State of New
lork, after Ave j-ears service, says In
his annual report to the Legislative As
sembly for 1889, concerning suggestions
for plans for the improvement andonan
agement of the public resources:
" 'I suggest the raising of revenue for
state purposes from what we have come
to call indirect sources, I. e., from sources
other than the general property tax, In
order to remove a prolific source of in
justice between the counties and the citi
zens of the state.'
"In that state 50 per cent of the rev
enue is received from sources other than
the general tax. Illinois, New Jersey
Massachusetts. Michigan and other states
receive a large part of their revenue from
'indirect sources.
"The following are the fees required to
be paid by a corporation in a number of
states:
"In Arkansas, 53, excepting religious,
Uterery, benevolent and scientific opera
tions. "Connecticut provides that no corpora
tion having a capital stock shall com
mence to do business until it paya to the
Treasurer of the state not less than
$100, and not more than $5003, as may be
assessed and determined by the State
Board of Equalization.
"Colorado provides that every corpora
tion, domestic or foreign, 6hall pay a
fee of Jlfl, where the capital stock does
not oxceed $50,000, and 15 cents for each
$1009 in excess of that sum.
"Delaware provides that it is unlaw
ful for any corporation created by the
laws of any other state to do business
therein until It flies a certified copy of its
charter, the name of its authorized
agent, and pays for tho use of the state
550.
"Corporations prganlced under the laws
of Illinois pay the sum of 525. Foreign
corporations for pecuniary profit, before
authorized or permitted to transact busi
ness therein, shall maintain a public of
fice or place of business, file In the office
of the Secretary of State a copy of its
charter or articles of Incorporation, and
pay for the use of the state upon the
proportion of its capital stock, represent
ed by its property and business, the
taxes and fees required of corporations
formed under the laws of the state.
"In Indiana the fee for filing articles
of Incorporation of a corporation whose
capital stock is 518,000 or under is 510. and
one-tenth of 1 per centt if the amount
Is increased.
"In Iowa the fee is 525, and an addi
tional fee of 51 per 51000; where the cap
ital stock exceeds 518.000, the fee not to
exceed $3000.
"In Maine the fee Is 510 where the cap
ital stock exceeds 510.000; 550 where It
exceeds $50,000, and $10 for each additional
$100,000.
"In Maryland the fee is 525.
"In Massachusetts the fee for filing ar
ticles of incorporation is one-twentieth
of 1 per cent of the amount of the cap
ital stock, but In no case less than 55 or
more than 5900.
"Michigan provides that every corpora
tion Is required to file articles of Incor
poration, and every foreign corporation
permitted to transact business In the
state shall pay a franchise fee of one
half of 1 mill upon each dollar of the
authorized capital stock; foreign corpora
tions being required to file certified cop
ies of their charter or articles of incor
poration and appoint an agent for service
Of process.
"Minnesota provides that at the time
Of filing articles of Incorporation a fee
shall be paid the State Treasurer of 550
tor the first 55&.OO0 of capital stock, and
55 for each additional 510,000 of capital
stock.
"The fees In Missouri are the same as
in Minnesota.
"In Nebraska the fee is 510, and if the
capital stock exceeds 5100,000, an addi
tional fee Is charged of 10 cents for each
additional 51000 of capital stock in ex
cess. "In New Hampshire the minimum fee
Is 519, where the capital stock does not
exceed $25,000; the maximum fee $200.
where the capital stock exceeds 51,000.000.
"New Jersey provides, when filing any
certificate er paper relative to corpora
tions, the fee and taxes required to be
paid shall be 20 cents for each 51000 of
the total amount of capital stock author
ized, but In no case less than 525.
"In New York the fees for filing orig
inal or certified copies of articles of in
corporation of stock companies, other
than railroad companies. Is 510; foreign
corporations being required to file certi
fied copies of their articles, designate
their principal place of business and the
person upon whom process may be served.
"In Ohio the fee, where the capital
stock is 5M,000 or under, is $10; where the
capital stock is over $10,000; one-tenth of
1 per cent upon the authorized capital
stock. Every foreign corporation is re
quired to file a statement, showing the
number of sharos of authorized capital
stock, the value of property owned and
used by the company hi the state, the
proportion of the capital stock of the
company which Is represented by prop
erty owned and used and by business
transacted In the slate, and the Secretary
of State is required to charge and col
lect from such corporations, for the priv
ilege of exercising their charters within
the state, one-tjsnth of 1 per cent upon
the proportion of the authorized capital
stock of the corporation, represented by
property owned and used by business
transacted within the state, being- the
same fee required to be paid by corpora
tions formed under the laws of that
state.
"Pennsylvania, provides that every cor
poration having a capital stock, incor
porated under the laws of that state, or
any other state, shall furnish an annual
report, stating its authorized capital
stock, number of shares issued, par value
Qf each share, amount of capital stock
paid in. date of eaoh dividend declared,
per cent of dividends, gross earnings, net
earnings, average price of sales of stock,
and pay Into the treasury of the state
annually a tax at the rate of 5 mills
upon each dollar oT the actual value of
its whole capital stock of all kinds.
"In Texas the Secretary of State is re
quired to oharge every private corpora
ation, created for the purpose of operat
ing or constructing railroad or telegraph
lines, street railway or express companies.
$100 and an additional fee of 35 cents for
each $100,000 additional capital stock; cor
porations Intended for mutual profit or
benefit are required to pay a fee of $3.
and If the capital stock shall exceod $10.
000. $5 additional for each additional $10.
000 Foreign corporations are required to
pay a fee of from $36 to $200,' according to
the amount of the capital stock.
Washington provide that every cor
poration hmvinfr a capital stock divided
Into stow, shall pay fr the use of
the state a fve of $10 upon filing Its ar
ticles of incorporation, and upon the first
day of July of each year a fee of $10."
On the subject of Inheritance taxes, the
Secretary of State quotes quite largely
from a report made by the Wisconsin Tax
Commission to the Legislature of that
state In 1S9S. Thfr commission, bad this
to say:
"There is nothing novel ar radical in
the proposition that the transmission of
property afteV death should be ac
companied by a revenue to the state. In
deed, it is a policy which has descended
from the oldest civilization and which
prevails in all, or nearly all, the nations
of Europe.
"It has also been adopted In the richest
and most conservative states of our
Union, aa- well as in many of the newer
and. more progressive, states,
"Hence" the adoption of a moderate tax
of this character could not be said to "be
an innovation or an experiment. Indeed,
if our state should refrain from" adopting
this method of taxation, it would be pur
suing an exceptional course, and not the
one which la common among the most civ
ilized and prosperous governments.
"We do not feel called upon to enter
upon any such extended explanation pr
argument, as might be more appropriate If
this system of taxation had not been so
well tried agd found so satisfactory
among nations and states whose expe
rience we are apt to defer to on other
economic questions.
"We shall only refer to eome of the ob
jections which are likely to be urged, and
to some of the obvious answers to such
objections.
"In the early history of inheritance
taxes, Jt was urged as an objection likely
to arpuse popular prejudice that this kind
o ftaxatlon would be a tax upon 'aBlic
tion,' and upon 'widows and orphans.'
This objection Is, however, entirely fanci
ful -when applied to ft collateral inherit
ance tax, and. in the case of direct taxa
tion of this kind. It 1b universally con
cedetf that there should be such exemp
tions as would prevent unjust burdens.
"Taxes are not Imposed with any ex
pectation that the average citizen will
welcome them as blessings, and the per
manence of the Inheritance tax where
It has ben tried seems to show that it is
no more dreaded than other kinds of tax
ation. "It Is sometimes urged that this kind of
taxation is confiscation In disguise. That
the assertion of the right to take away a
fraction of an estate as a condition of
transmitting It to an heir or legatee Is a
claim that the state has a right to lay Its
hands upon the whole: that an Inherit
ance tax would be an entering wedge for
dangerous attacks upon the rights of
property In general.
"But It has not been the history of this
form of taxation where it has existed,
at least in this country, that extreme
leglslatlo nhas been adopted; on the con
trary, the rate has generally been a low
one and liberal exemptions have been al
lowed. "In those states where this tax has
been advocated and adopted, it was urged
as one method of supplementing the ad
mitted failure in securing adequate tax
ation for personal property. The same
condition which we find in Wisconsin
existed elsewhere. While personal prop
erty was greatly Increasing in value each
year the amount found by the assessor
was often diminished. It was found,
when the dead hand vof the owner could
no longer conceal bonds and mortgages,
that vast properties had been protected
by the law and were ready for the ap
praiser, but that they had contributed
next to nothing to the revenues of the
state. As one instance, among many- oth
ers less striking, an estate In New York
was found to be worth -$0,000,000, which
had been taxed at only $500,000. If a way
could be found by 'which vast accumula
tions of personal property can be brought
from their hiding places at least once
each generation and made contribute
their part to the support of the Govern
ment, it would be at least one step to
ward the equalization of taxes. .
"Perhaps there Is no way of gaining a
revenue which more clearly .coincides
with the generally accepted canons of
taxation.
"An inheritance or bequest at once in
creases the ability of the recipient to
pay a tax, and there can bo no more
convenient time than this for him to
contribute something to the state whose
laws have secured to him his inheritance.
The addition to his property of a con
siderable sum comes generally without
his personal effort and often unexpect
edly. We do not overlok the fact that
the death of the bread-winner In the
family diminishes Its Income, but the
event also diminishes the expenses of
living, and the law should be so framed
as not to affect families of limited means.
"It conforms to another rule of taxa
tion, viz.: that the amount should be
neither uncertain nor arbitrary. The rate
would be fixed by the terms of the stat
ute and the amount would depend upon
the gratuity received by the heir oi
legatee.
"It Is a mode of taxation which meets
another familiar rule In this, that It
takes out and keeps out of the pockets
of the people as little as possible over
and above whaf It brings into tho public
treasury of the state. In our Probate
Courts we have already In operation
much of the machinery for administering
the law, and such a tax could be col
lected with little expense and with but
small opportunity for evasion."
Senator Sweek, of Multnomah County,
is fathering a bill to Increase the com
pensation of the Supreme Court Reporter
from 5600 per year to 51S00 per year. The
Incumbent of that ofllice was at the Capi
tol early this week looking after the In
terests of the bill, and anticipates no
trouble in, Its passage. 'He says that
the work of the office has greatly In
creased within the last two years, for
the Supreme Court Is now turning out
five volumes In two years, while it for
merly turned out but three In the same
length of time. It is on account of the
Increased work that he asks the raise In
his salary.
FEED GRAIN TO HOGS.
Pnlouse Farmer Mnlccs Whent Worth
SO Cents a Bnshel.
B. L. Smith, the Minnesota farmer who
has been addressing agricultural meetings
In the Columbia River Basin for several
months, Is at the Imperial. He Is prepar
ing for a series of meetings to be held In
the Walla Walla and Grand "Ronde dis
tricts, and expects to urge upon stockmen
the importance of sowing tame grasses
on their wornoiit wild pastures. He flat
ters himself that his lectures on .progres
sive farming have begun to bear good
fruit, as he frequently meets farmers who
have been Interested in the methods he
suggests.
Mr. Smith thinks the farmers of the
Northwest can make a good deal more by
feeding their wheat to hogs and cattle
than by selling grain at the present mar
ket prices. He montlons one Palouse far
mer who gave him the results of an ex
periment in feeding hogs according to his
suggestions. This man had 10 shoats In a
pen. He weighed them every day, besides
weighing the food he gave them. He
found that 314 pounds of chop feed and
14 pounds of skimmed milk produced
one pound of pork. The figures were a
revelation to him, as they brought the
wheat up to SO cents a bushel. This Is
nearly double the ruling price for wheat,
delivered at any of the various ware
houses of that region. This particular
farmer Is no longer watching the dally
wheat quotations with his former In
terest. At the present prices of fat steers
or hogs. Mr. Smith Is very sure that the
grain raiser can make profit by turning
his wheat into beef and pork.
Robbers Got $31,070.
PEORIA. III.. Jan. 27. The exact loss
sustained by the revenue office from the
visit of the robbers Friday night last has
been determined to be $31,975. The stuff
takn consisted of revenue stamps of
various denominations. The weight of
the plunder was nearly 3QQ pounds.
IN EULOGY OF THE QUEEN
TRIBUTES PAID TO VICTORIA BY
PORTLAND MINISTERS.
"Type of the Ideal Ruler," Said Dr.
Ackermnn "Good Queen and Noble
Woman," Said Dr. Blackburn.
Services In memory of Queen Victoria
were held In the churches yesterday. Rev.
A. W. Ackerman, of the First Congrega
tional Churchf chose as his morning topic,
"Victoria, a 'Type of the Ideal Ruler."
Rev. Alexander Blackburn, of the First
Baptist Church, spoke in the evening on
Tae Good Queen and Noble Woman."
At the First Presbyterian Church, Rev.
E. P. Hill paid a tribute to "The Good
Queen." At the First Christian Church,
Rev. J, F. Ghormley's evening topic was,
"The Pre-Emlnent Thlng3 In the Reign
of Queen -Victoria." At tho St. Mark's
Episcopal Church, In the morning, a re
quiem celebration of the holy communion
was sung In memory of the Queen, and
Rev. J. E. Simpson preached a memorial
sermon. Introducing the evening service
at the Taylor-Street Methodist Episcopal
Church, Rev. H. W. Kellogg, conducted a
brief- memorial service. Rev. B. J. Hoad
ley, of the Clarke Methodist Episcopal
Church, spoke In the evening on "The
True Crown Victoria Wore."
In the East Side churches memorial
services were held, also. At the Cente
nary Methodist Church, Rev. G. W. Gue
preached In the evening on "Memorial"
Thought on the Death of England's No
ble Queen." As a prelude to his morning
sermon, Rev. Robert McLean, of the
Third Presbyterian Church, spoke on
"Queen Victoria's Influence on the Home
Life of Christianity." Rev. H. S. Tcm
pleton, of -the Westminster Presbyterian
Church, spoke at the morning service on
"Old Age and the Queen." Rev. George
B. Van Waters' subject at the morning
service In St. David's Episcopal Church
was, "Victoria as Sovereign."
The services were all largely attended,
especially by the British-born residents
of the city.
"TYPE OF THE IDEAL RULER."
"Words of Eulogy for Queen Victoria
by Dr. A. W. Ackerman.
At the First Congregational Church
yesterday morning, Rev. Arthur W. Ack
erman preached from the text,
"Righteousness exaltoth a nation; sin
is a reproach to any people." After set
ting forth the ideal ruler, developed by
the wise men, prophets, Kings of Israel,
whose two characteristics were to be to
deal justly in the fear of God and to
bring peace and happiness and equity to
the people, he spoke of the late Queen
and the English Nation In part as fol
lows: "If we have Insight enough we shall
know that Victoria was universally be
loved and shall be universally honored be
cause she ever sought to rule juBtly and
In the fear of God. It could only be a
woman whose heart was set to do right
who could carry herself as she did
through the trials and changes of her
reign. English history is remarkable in
the fact that Its most brilliant period was
in the reign of Elizabeth, its second most
brilliant period fell in the reign of Vic
toria, and the third period of brilliancy
in many respects was the reign of Anne.
But the greatest of 'these three was Vic
toria, although all won the epithet
'good.' And yet Victoria's opportunities
to Influence the nation were more limited
than any who reigned before her, either
man or woman. When she ascended the
throne, her power was less than that
which Anne had wielded, and when she
laid the scepter down her power was less
than that of the President of the United
States. She seemed fully to realize that
her influence must be- persopal, woman?
ly. Indirect. She often gained her wish
when she had no power to force It, be
cause the great English people respected
the thought and purpose of this pure
minded, hlgh-souled woman. Her life was
a magnificent triumph of mother-love that
enfomed a nation and sought to bless
every man, woman and child of English
rule. The hymn written for her Jubilee
and sung at her special request, voices
the secret of her power:
O royal heart, with wide embrace.
For all Tier children yearning!
O happy realm, such mother grace
With loyal love returning!
"Where England'3 flag flies wide unfurled.
All tyrant wrongs repelling;
God make the word a better world,
For man's brief earthly dwelling.
"That a subject should have written
thus and that the Queen should have ac
cepted it as the expression of her pur
pose and desire reveals that she sought
to rule, not with a rod of force, but
with a scepter of love.
"It is comforting, also, to find this
spirit pervading the nation during her
reign. The political changes from an es
sentially aristocratic form to a demo
catlc form of government have been ef
fected without bloodshed or great dis
turbances. And the statesmen who have
handlea these affairs form a brilliant
group with Mr. Gladstone in the fore
front, a man who was willing to let his
life, character and services speak for him
rather than any title which the Queen
might bestow; a man who loved God and
worshiped him, who loved the people and
served them, who labored for the social
uplifting and spiritual emancipation of
the nauon. The great mo.vements of the
reign in education have been guided by
those who believed that a freer education
woui- help to bring In a reign of right
eousness. Even among the scientists
where wo expect to find skepticism, ag
nosticism and atheism and find them,
too we discover an undercurrent of rev
erence and godly fear. People are sur
prised to learn that the British Scientific
Association maintains a dally prayer
meeting among Its members, and there
are many scientists wh6 are also Chris
tians. Only one reign in Bngland's his
tory has been richer In literary genius and
productiveness. Granting that the writ
ings of Shakespeare and Johnson and
Spencer are full of scriptural allusions
and quotations, they could not. be called
religious writers. But the reign of Vic
toria has yielded three great poets.
Wordsworth, Tennyson and Browning, all
religious writers, grappling with the
proDicms of life, death and Immortality,
leading the seeking soul to the comfort
able assurances of divine grace. Frederick
W. Robertson declared that to Words
wortu he owed all the best that was In
him as a preacher, and John Stuart Mill
was lifted out of his despondency by the
same poet, while Tennyson has led many
a doubting soul out of the valley of shad
ows to the hilltop and Into the sunlight of
faith. In the distinctly religious field the
emphasis Is as marked by the earnest
ness of both nonconformist and church
man. "It would be difficult to say whether the
spirit of r the Queen hag Impressed the
nation, or the spirit of the nation has
been reflected in the Queen. But what a
splendid record a nation can moke when
righteousness and the desire for it is
found in the ruler and In a large pro
portion of the people. How exalted is that
nation whose X3od Is the Lord. The. reign
of Victoria adds another Illustration of
the great truth which history abundant
ly attests, which David received as a
divine revelation, which the wise men
Insisted was the best policy, and which
the prophets proclaimed as the heart and
soul of the new and blessed kingdom of
peace and love 'Righteousness exalteth a
nation; sin Is a disgrace to any people.' "
GREAT QUEEN AND NOBLE WOMAN.
Tribute of Dr. Alexander BIncIcburn
to Memory of Victoria.
At the First Baptist Church last even
ing memorial services were held In honor
of. Queen, Victoria. The altar "was doco-
1 rated with British and American flags,
and among the congregation "were a large
number of British-born residents. Dr.
Blackburn paid an eloquent tribute to
Great Britain's late ruler, and spoke from
the text. Proverbs xxxi:2S: "Her children
arise up and call her blessed." His topic
Was "A Great Queen and Noblo Woman."
He said in part:
"England Has had three. Queens who
have left their Impress upon not only
national but world-wide history: Eliza
beth, who reigned from 1558 to 1603, 45
years, was truly a great ruler; a woman
of masculine traits, who ruled with a
strong hand and hesitated not at deeds
that would have made a warrior tremble.
Her accomplishments were of the strenu
ous sort. She knew Greek, Latin, French
and Italian. She was for some time a
prisoner in the tower. She defied the
pope and his emissaries. She rejected the
hand of Phillip II of Spain. Her navy,
with the help of God's wind, scattered
the terrible Spanish armada. She pub
lished the 39 articles of faith and did
not hesitate to assume to be ,the head
of the -church. She gave tho order that
beheaded Mary of Scottand. She was in
deed a great woman, but more feared
than ipyed. To her rejgn belong the
names, of Shakespeare, Bacon, SJdney,
Spenser. Bon Jonson. Tvndall.
"Anne reigned from 1702 to 1714, 12 years.
She resisted the efforts to restore the
Catholics to power, and it was during,
her reign that England and Scotland were
united. Newton, Addison, Pope, Swift
and Defoe were the literary men of. her
reign.
"I speak tonight of England's third
great Queen. I do this for three reasons;
"First Our mother country mourns and
we may well mourn with her.
"Second Victoria belonged to the wom
anhood of the world.
"Third Victoria was a woman whose
public and private character are worthy
the study of the Christian world.
"So far as possible, let me separate
what I say Into two lines of thought:
Victoria, the Queen; Victoria, the woman.
Victoria a Great Queen.
"Victoria gave the key word to her long
reign when as a delicate little maiden of 12
years she replied to one who told her she
might one day be Queen of England: 'I
will be good.' , Six years later, when this
slender grandchild of George III was In
her 19th year, she became England's
Queen, June 20, 1S37. For almost two-
thirds, of a century she. hag ruled. These
have been wonderful years. England has
shared to the full In the progress of the
world. To distinguish with exactness the"
Queen's part in this would bo a task too
great' for this brief talk. This can be
said, though by heredity and education an
aristocrat, she soon showed a tendency to
favor the rising Democratic spirit. The
enlargement of the rights of tho people
In granting a more general franchise, the
repeal of the famous 'corn laws,' and
the equalization of the electoral districts
have received the royal sanction. Na
tional education was only begun In 1S34
by a small government grant; during her
reign this has been enlarged until Eng
land furnishes to the- poorest, opportuni
ties for securing all that is needed. The
offensive compulsory church rates, which
were Imposed upon nonconformists, have
been removed. The religious tests for
office and for obtaining degrees in the
universities have disappeared.
"These advances toward the fullest lib
erty which she has favored give her rig,!
to the tllte of 'friend of hor subjects who
may be called the common people.'
"In her relations to other nations she
has ever sought the things that make
for peace. Whether the Crimean War was
Justifiable or not is a question on which
we may differ, but certain it is that Eng
land's Queen suffered with her soldiers
In their hardships, and no one rejoiced
more than she when peace was declared.
The great Indian rebellion is today a
mystery as to its cause, but no one can
blame the Queen or England for sup
pressing that bloody revolt. The English
rule was firmly established, and .never
did the people of those lands know so
much liberty and care as under the good
Empress of India. '
"It Is said, -with' what seems to be good
authority, that In our terrible struggle
for the preservation of the Uplon the
Queen was our friend, and that she re
fused her consent to a movement of some
of her leading men to ente.r Into an effort
to Induce France and Russia to unite with
England in recognition of the Southern
Confederacy. Possibly we owe a debt to
the good Queen that has not been recog
nized. "In the language of another we may
say: "The Victorian age has been the age
of progress; the reign of Victoria has
been more eventful than that of either or
all of the three other reigns that reached
the full half-century limit, Henry III, Ed
ward III and George III, for the people
have progressed as never before In an
equal space of time; every department
of life and action has advanced and
broadened; the voice of the people, ex
pressed through their Parliament, is now
the supreme power of the land, which
monarchs cannot curtail nor Ministers dis
regard." These may not count as great
and heroic deeds, but for the world they
are Infinitely better.
The Queen a Noble Woman.
"It is in this respect that she will ever
shine brightest. When the messengers
beat on the doors of Kensington Palace
on the morning of June 20, 1S37, and sum
moned the young girl into their presence
at 5 o'clock in the morning, and told her
she was Queen of England, she kissed
their hands and said: 'I ask your
prayers on my "behalf.' This was noble
womanhood. Later she was wedded to the
man of her choice, and the home of Vic
toria and Albert became the model home
of the Christian world. Whatever savored
of the coarse or Impure was effectually
weeded out. There have been scandals
In English high life, but never a word
that came Hear the Queen. Children were
born to her, nine in number, and they
all knew the sweetness of mother love and
care. Her children, grandchildren and
great-grandchildren number 83, of whom
71 are living. Her guests have always
found her a charming host, often by her
womanly ways causing them to forget
that she was Queen. It is said that she
preferred the simple, old-fashioned
'Ma'am' to the tltlo 'Tour Majesty.'
Nothing more clearly indicates her
virtues than the treatment of thOBe
who served her In her home.v
From the titled ladies in waiting
to the humblest servant they loved her.
While expecting real service, she always
recognized those about her as fellow
mortals. If they were In any need she
was quick to see that no suffering should
come that could be avoided. It is said that
her death has been hastened by her In
tense sympathy with her soldiers in Afri-
l ca. They were her boys, and she suf
fered with them.
"She was a Christian woman. The Sun
day was sacred wherever the Queen so
journed. Her worship was sincere, not
partaking of the formal type that is so
apt to prevail In ritualistic churches. It
,is said that she greatly enjoyed the
simpler forms of the Presbyterian de
nomination as she found them in Scot
land. She had no sympathy with the
high-church movement n. England. We
pause qt her coffin with the true and good
of all nations and frona honest hearts say:
'Her children arise up and call her
blessed.' "
Organist W. M. Wilder played "The
Dead March In Saul." Beethoven's "Death
of a Herq," and Sullivan's "The Lost
Chord." The chorus sang "Lead Kindly
Llgh.t." and the congregation the old
hymns loved by the Queen.
,
"CONQUERORS THROUGH CHRIST."
Sermon by Rev. H. B. E.lvrorthy at
Sunnyslde Methodist Chnrch.
At Sunnyalde Methodist Church yester
day morning, Rev. H. B. Elworthy
preached a direct and forcible sermon
on "Conquerors Through Christ." The
sermon' was based on the words of Paul
in Romans vlll.:37: "Nay, in all these
things we are rriore than conquerors
through him that loved us." He said:
"There Is a ring of religious enthu
siasm and victory In thla saying of Paul,
Downing, Hopkins & Co.
WHEAT AND STOCK BROKERS
Room 4, Ground Floor Chamber of Commerce
BOTH TELEPHONES ,
and It Is echoed throughout the world
at the present time. It Is ringing the
world over, in spite of those who are
still in tho dark. It betokens a great
victory and battle won. The chapter
opens with, the statement that there is
no condemnation for those who walk af
ter the Spirit and according to the di
vine light. The Apostle's inspiring words
give us new life and vigor. He shows
that a: clear conscience and a" clean heart
are priceless possessions, and he speaks
not vain platitudes. Again he eay3: 'If
God be with us, who can be against us?'
He turns the plans and schemes o'f the
wicked aside, so that their evil Intentions
may be thwarted, and the good march
steadily onward. If God Is arrayed mi
our side, we are safe against all the
hosts of hell. God gives freely to his
people all the little things we need and
all the necessities of everyday life. We
know this to be the case, for did he not
love us so that he gave his onnly Son a
living sacrifice to light the way for us?
We should daily thank God for this
greatest of his many blessings.
"Man Is given wonderful messages in
God's pledges of love, but he finds that
he must work in order to receive these
rewards which are promised. All true
life Is a battle, a conflict. The higher
one rises In thought and deed, the more
severe and harder becomes the struggle.
Whatever Is worth having is worth
struggling for, and conflict is the price
all must pay for advancement in every
line, be it spiritual or material. Those
who live an easy life, untouched with
strong temptations, never develop the
high moral character that is possible to
those who overcome temptation. The
overcoming of temptation strengthens the
soul and cleanses and purifies the man.
The Christian must endure the severe
criticism which is the latter-day perse
cution. Harsh, hard things will be said
about him, and his best motives and
intentions will be misconstrued. Often,
too, he may And that there is a traitor
amongst his own brethren. Then there
Is a battle to be fQught against all this
prejudice and selfishness. It will not be
a mere carnal conflict, waged with mod
ern fire-arms, but a battle of spirit
fought with the allied weapons, of hope,
love and truth. So there is a heroic
side to spiritual life which calls for all
the strong qualities man possesses. How
pleasant It would be If this struggle
could be avoided and we could go to
Heaven In a palace car In perfect peace
and rest. But there would be nothing
heroic In that; any drone could reach
Heaven that way, and there would be no
glory In It. We must endure the toll
and the pain by the aid of his" mighty
Spirit, to attain the perfect peace and
rest promised us.
"To be in the thickest of the moral
fight and .come out victorious, is the
greatest honor the soldier of God can
know. And all must understand that
there Is no victory without conflict. It
takes a manly man and a womanly wo
man to make a true Christian. They
have the power of a sound mind and
true heart as the result of a long, des
perate struggle against adversity and sin
In their every form. Mental caliber and
general Intellectual power Increase with
the advance of Christianity in the heart.
It brings out the best there is in people
and develops Intelligence, culture, and re
finement, besides a nobler character. A
nation with true religion as one of its
foundation stones Bteadily advances to
the foremost place among other nations
of. the world.
"A man, or woman, filled with God's
holy love will gain a victory in his strug
gles and maintain an influence for good
over all with whom he comes in con
tact. There Is no one, however unimport
ant he may be, but has some influence
on his brother man. AH have a mission
to fill and a moral battle to fight and
win.
"We are to contend for the establish
ment of truth, not denominational creed,
but divine truth as it was spoken by
God. We want to establish charity to
ward all and malice toward none. Vic
tory and defeat is in every heart. You
know just what your present line of life,
thought, motive, and desire will bring you
to. You know whether it will bring you
to a state of joy and peace to victory
or whether It will lead to a life of sin,
a life of defeat. It lies with each of us
whether our lives shall be victorious or
not, for we are given our own choice.
There is victory in a life given up to a
great cause, It may be the unseen strug
gle in the home, the development of
character against adverse circumstances,
or It may be a battle against evil habits.
Whatever it Is, the battle is as noble,
probably more so. In God's sight as tho
one fought before the world which re
ceives the plaudits of the multitude."
FAVORS OPEN GAMBLING.
Views of a merchant Frankly Ex
i pressed.
PORTLAND, Jan. 26. (To the Editor.)
I am in favor of open gambling-houses,
with a heavy license, or fine, regulating
the same. I know what closed gambling
houses mean. They cost me in the years
1S90 to 1S92 over $20,C0O. yet I have never
played a card or gambled in my life. JT
do not propose to Inform the public how
this money was stolen from me, as that Is
my own concern, and I would not write
th's letter now if i did not want open
gambling, so tha. the public can see who
plays. Close the doors, and you screen
the embezzler, because employers cannot
find out the doings of those who work
for them. Another reason why I want
open gambling Is that I want people
to come ant live here. I don't care what
their cf"llr.s Is. In the first place, Port
land has few manufacturies; it's a store
keeper city, with a small transient trade,
since the panic of 1S94. The past seven
years have been a famine to a greit
many of our best people. When you,
kind reader, walk along the streets, count
the liassus-by, and you will And over
half who pass are bankrupts, who wero
people of prominence and wealth in 1832,
Look at at the hundreds of dwellings
in this city with moss on their roofs,
thick as green fiiass. the houses unpaln:
cd ond decaying. Why? Because the
owner Is too poor to keep up repairs,
while-taxes eat the very vitals of what
Is left of him.
I want open gambling because It bring1?
people" here who follow that vocation fo
a living. They spend their money freely;
they live In good rooms, patronize the
best restaurants, ' eat EO-cent and $1
meals and that Is more than most of us
can afford. The money they clrcuUte
dally,, has fceen a great factor the past
year In bettering things In Portland.
Nearly. .every merchant here wants open
gambling, but most of them are too cow
ardly to express themselves. A man need
not gamble unless he wants to. If a
laboring man, when paid off Saturday
night, stops and losses his wages at play,
the law protects him. His good wife can.
come Monday morning and It won't be
but a few minutes before the game "digs j
up." and she goes home happy. Her
husband Is taught a lesson and barred
frpm further play. The Bible says gam
bl'ng has existed for generations past,
ani it is going to exist You can't stop
It, becaure life Itself is a gamble; but
-vou can regulate it and make those who ,
want to play pay dearly for the privl-1
lege. I
I hope this letter will bring the mat
ter up so that our Legislature can pass
j a new law licensing gambling", so It will )
bring In a revenue to lighten the burden
of an overtaxed city. Very respectfully,
ARTHUR KOHN,
RUMORS OF A RAILROAD DEAL
Pullman Company May Be Bought
. Out bjr Morgan Syndicate.
CHICAGO, Jan, 27. The Chronicle will
say tomorrow:
It Is now rumored that the Morgan-Harrlman-Vanderbilt
Tallroad syndicate
Is planning to buy out the Pullman Car
Company and absorb, so far as possible,
all the private car companies. For some
time, It Is said, the syndicate has been
negotiating for the purchase of a con
trolling interest in the Pullman company.
Just how far the negotiations for the
absorption of. the sleeping-car concern
have progressed cannot be learned, but
it Is the prevailing opinion that the deal
Is on.
The Pullman company controls the
sleeping-car privileges of every rajlroad
in, the United States except the Chicago,
Milwaukee & St. Paul and the New York,
New Haven & Hartford. In the general
plan of consolidation, the two companies
doing business on these roads will also
be purchased, with those of the Pullman.
Flan of Socialist Paper Foiled.
PARIS, Jaq. 27. Recently Le Petit Sou,
a Socialist journal, announced that it was
prepared to -sell guns to Its subscribers
at a very moderate figure, being persuad
ed that an armed nation was Indispensa
ble to the welfare pf the republic and
the country. The government watched
the proceedings for a week, and Anally
decided that a depot of arms was not
safe in the hands of those who are only
too willing to attempt a coup d'etat, and
seized the entire lot.
3
Weak
Men
Cured
Vacuum, treatment. A positive cure with
out poisonous drugs for victims of lost
manhood, exhausting drains, seminal
weakness and errors of youth. For cir
culars or Information call or address
Vigor Restorative Co., 203 Washington
street. Correspondence confidential.
TRAVELERS GUIDE.
The Yellowstone Park and
Pioneer Din!ng-Car Route
Leave.
Inlaa Dejut,6timJ J Sis
Arrive.
No. 12
1:45 F. 11.
Overland Kxprena lm
Soutn Ueild, AOcrdeeu.
Hoqulam, Coamopoui,
uiyjnpia. Tacutua, Sh
otilc, Nona Yakima,
Hltzville. Spokane.
Gunman, Moscow, Lew
is t o n, Grangavule.
Rowland. B. C, Hutte,
timings, Fargo, bt,
Paul, Minneapolis, Chi
cago, Boston, "Vasu
lfigton, D. C, New
York, and all point
east and southeast.
Kansas Clty-St. Louis
Special for Tacoina, Se
attle. North lax I ma,
Rltzvllle, Spokane,
Hossland, Lewlstou,
Helena, Butte. Hillings.
Deadwood, Denver,
Omaha, St. Joseph,
Kansas City. St. Louis.
Chicago, Washington,
Baltimore, New lork.
Boston, and all points
eait and southeast.
No. 11
7:00 A. M.
No. 4
11:30 P. 4
No. 8
7:30 P. M.
Baggage checked to destination or tickets.
Union Depot connections In all principal cities.
Through car service via Northern Pacific
Burlington Route, train No. t. for Omaha. St.
Joseph. Kansas City. St. Louis- Quick time
and unequaled accommodations. The only line
running Pullman standard nnd Pullman up
holstered tourist sleepers, the finest In the
world. Portland to Minneapolis and St. Paul
without chango.
For any additional Information, tickets,
sleep! nc-ca;- reservations, maps of routes, eta,
call on or write to
A. D. CHARLTON
Asslntant General Passenger Asent.
SC5 Morrison St., Cor. Third,
Portland, Oregon.
"We can ticket you over any Una
running trains out of Portland.
If you want to go East via Og-
den and Denver thla Is the place
to buy your ticket.
If you prefer to jro via St. Paul
on the electric-lighted limited get
your ticket at 100 Third Street.
If Kansas City or St. Louis is
your objective point and you want
to go throu-sh without a single
change of cars, call at this office,
The St. Louis Special Is the train
you are looking for.
TICKET OFFICE i Cor. Third and Stark Sis-,
R. W. Foster, Ticket Agent
Steamers
AltpiDd and Pomona
Daily (ex. Sunday) for Independence, Salem
and all way landings. Lcae Portland 6:45 A
M.; leave Salem 8 A M.. Independence. 7 A
M. Office and dock, foot Taylor st.
WHITE COLLAR LINE
STR. HERCULES takes the place of
BAILEY GAT5SERT (Alder-street Dock).
Leaves Portland dally ev'ery morning at 7
o'clock, except Sunday. Returning, leaves As
toria every night at 7 o'clock, except Sunday.
Oregon phone Main 331. Columbia phone 3SL
SJflfW
Any line
you like
TRAVELERS GUDK.
fill OREGON
rajj) SHOIlINE
Union Pacific
AND
Union Depot. Sixth and J Streets.
THREE TRAINS DAILY
FOR ALL POINTS EAST
"CHICAGO-PORTLAND SPECIAL."
Leaves for the East, via Huntington, at 1:0Q
A M.: arrives at 4:CO P. M.
SPOKAZVE FLYER,
For Spokane. Eastern Washington, and Great
Northern polnu, leaves at 0 P. M.; arrives
ATLANTIC EXPRESS.
Leaves for the East, via Huntington, at OtOO
P. M.; arrives at 8.40 A. M.
THROUQH PULLMAN AND TOURIST
SLEEPERS.
OCEAN AND K1VEU SCHEDULE.
Water lines scheduU subject to change vrlth.
out notice.
OCEAN DIVISION From Portland, leava
Alnsworth Dock at a P. M.; sail every 3 days:
Ueo. W. Elder, Jan. 2. IX 22; Feb. L 1L Co
lumbia. Jan. T, 17, 21; Feb. 0, 1U.
From baa Francisco tiali every S day.
Leave Spear-street Pier 24 at 11 A. JL: Co
lumbia. Jan. 3, 13. 2J; Feb. 2. 12. Geo. W.
Elder. Jan, 8. 15, 23: Feb. 7. 17.
COLUMBIA RIVER. DIVISION.
PORTLAND AND ASTORIA.
Steamer Hassalo leaves Portland dally, ex
cept Sunday, at S.OO P. M.; on Saturday at
10:00 P. M. Keturnlnr. leaves Astoria dally,
except Sunday, at 7.00 A. M.
"WILLAMETTE RIVER DIVISION.
PORTLAND AND SALEM, OR.
Steamer Kuth, for Salem. Independence and
way points, leaves from Ash-street Dock at a
A. M. on Mondays. Wednesdays and Fridays.
Returning, leaves Independence at 5 X M.,
and Salem at a A. M., on Tuesdays. Thursdays
and Saturdays.
CORVALLIS AND ALBANY.
Steamer Modoc leaves Portland at 0 A. M.
on Tuesdays, Thursdays and Saturdays. Returning-,
leaves Corvollls at C A. M. on Mon
days, Wednesdays and Fridays.
YAMHILL RIVER ROUTE.
PORTLAND AND DAYTON, OR.
Steamer Elmore, for Orenon, City. ButteTtlls,
Champoeg-, Dayton and way landings, leaves
Portland, Tuesdays, Thursdays and Saturdays
at 7 A. M. Leaves Dayton for Portland and
way points Mondays, Wednesday and Fridays
at 0 A. M.
SNAKE niVER ROUTE.
RD7ARIA, WASH.. AND LEWISTON, IDAHO
Steamer Spokane cr steamer Lewlston leaves
Rlparia dally at 3:40 A. M.. arriving at lew
lston about 3P.M. Returning-, the Spokane or
Lewlston leavs Lewlston dally at 8:30 A. M.,
arriving at Rlparia same evening.
W. H. HURLBURT,
General Passenger Agent.
V. A SCHHVLINO, City Ticket Arent.
Telephone Main 712. 60 Third St.. cor. Oak.
STEAMSHIP LINE
CHHiA AND JAPAN. FROM PORTLAND.
For rates, accommodations, eto., apply to
OREGON RAILROAD & NAV. CO.,
Aasnta. Portland. Or.
EAST ,
SOUTH
Depot Fifth nnd
I Streets.
Arrive
OVERLAND EX
PRESS TRAINS,
for Salem, Kose
tiurg. Ashland. Sao
r a m e n to, ORden.
San Francisco. Mo
jave, Los Anreles.
El Paso. New Or
leans and the East.
At Wood burn
(dally except Sun
day), morning train
connects with train
for Mt. Angel. Sll
v e r t o n, Browns
ville. Sprlngfl eld.
and Natron, and
evening train for
Mt. Ansel and Sll
vcrton. Albany passenger
Corvallls passenger
Sheridan pass'gr ..
3:30 P. M.
8:30 A M.
7:43 A M.
7:20 P. M.
4:00 P. M.
7:30 A. M
4:50 P. M.
10:10 A U
3:50P.M.
113-25 A M
Dally. UDally except Sunday.
Rebat tickets on nale between Portland, Sac
ramento and San Francisco. Net rates 117 first
class and $11 second cla.. Including sleeper.
Rates and tickets to Eastern polnu and Eu
rope. Also JAPAN. CHINA HONOLULU and
AUSTRALIA. Can be obtained from J. B.
KUtKLAND, Ticket Agent. 140 Third street.
YAMHILL DIVISION.
Passenger Depot, foot of JeOeraon street,
Leavn for Oswego dally at 7120, 9i40 A M.r
12:30, 1:53, 3:25, 4.40, 0.25, 8.30, H-ao P. M.;
and 9:00 A M. on Sundays only. Arrive at
Portland dally at 0:35, 15.30, 10:0O A M.;
1:35, 3:10, 4:30, 0:15, 7.40, 10.00 P. M.; 12;40
A. M. daily, except Monday, 8:30 and 10105 A
M. on Sundays only.
Leave for Dallas dally, except Sunday, at
5:05 P. M. Arrive at Portland at 0:30 A M.
Passenger train leaves. Dallas for Alrlle Mon
days. Wednesdays end Fridays at 2:45 F. M.
Returns Tuesdays, Thursdays and Saturdays.
Except Sunday.
R. KOEHLER,
Managsr.
C H. MARKHAM.
Gen. Frt. & Pas. Agt.
Ticket Office 268 MorriianSL 'Phone 680
LEAVE.
No. 4
O-OOP.M.
The Flyer, dolly to and
from St. Paul, Minne
apolis, Duluth. Chicago
nnd all points East.
ARRIVE-
No. 8
7:00 AM
Through Palace and Tourist Sleepers, Dining
and Buffet Smoklng-Llbrary Cars.
JAPAN - AMERICAN LINE
STEAMSHIP TOSA MARU
For Japan, China and all Aslatlo points -will
leave Seattle
About February 4th
Astoria & Columbia
River Railroad Co.
LEAVES
UNION
DEPOT.
For Maygers. Rainier,
Clatskanle. West port.
ARRIVES
UNION
DEPOT.
Clifton. Astoria, War-,
renton, .navel, Ham
mond, Fort Stevens,
Oearhart Fk Seaside.
Astoria and Seashore
Express.
Dally.
Astoria Express.
Dally.
S :00 A.M.
7:00 P. M.
11:10 A M,
0:40 P.M.
Ticket office 255 Morrison st. and Union Depot.
J. C. MATO. Gen. Pass. Ast. Astoria. Or.
Pacific Coast Steamship Co.
hOK ALASKA.,
THE COMPANY' Ssteam
shlps Cottage City, Senator
and Al-Ki lav TACOMA II
A M.; SEATTLE 0 P. M.
Jan. 5. 10. 16. 20. 25. 80;
Feb. 4. 0, 14. 10, 24; March L
Steamer leaves every fllth day
inereaner. r uruier imorma.
tion obtain company's folder. The company
reevea the right to change steamers, sailing
dates and hours of sailing without previous no
tice. AGENTS N. POSTON. 240 Washington st.
Portland. Or.
F W. CARLETON. N. P. R. R. Dock. Tx
coma. TICKET OFFICE. 618 First ave.. Bent
tie. M. TALBOT. Com'l Agt.; C. W. MILLER.
Aitst. Gen'l Agt. Ocean Dock. Seattle.
GOODALL. PERKINS & CO.. General
Agents. Sas Franclscr
irV SUNSET -Tl
O 0GCEN4 SHASTA I
Urn ROUTES JQJ
flRgATf-JORTHEBrtll