THE SUSPAY OREGOXIAX, PORTLAND, DECEMBER ,12, 1909. NEWS CHRONICLES OF THE CURRENT WEEK BRING THESE PROMINENT PERSONS INTO PUBLIC VIEW GREAT BRITAIN'S AMENDED BUDGET SOON TO BE PASSED ON BY PEOPLE - 1 1 ' 1 . . - -. - ..." . J ' Proposed Taxes for Increased Dreadnoughts, Land Increment to Bear for the First Time Share of Burden of Empire-Keeping Famous Measure on Which Lords and Commons Have Quarreled. if'; r-J' , f. - llfL 1 iff C - - ' "5 Ni:w TORK, Dec. 11. (Special. )-r-All the world wondered when Dr. Thomas Jonneseo, of Bucharest, per formed an operation in London recent ly on a man who remained conscious while the doctors were cutting him open, and said he was entirely free from pain. ' The anesthesia was ob tained hy the injection of a mixture of strychnine and stovaine. It is thought this discovery of Dr. Jonneseo' will rev olutionize surgery. Dr. Jonneseo ar rived In New York this week. He is a man of about 49, with dark hair and a dark fnustache. He went to London from Bucharest quite unknown, and It was with difficulty that he obtained a hearing- from the surgeons there. He came to New York heralded by stories of his London experience, and already he has many engagements to demon strate his discovery. -Frank Gould, whose wife recently got divorce, has been In the mouths of the gossips ever since. first he was reported to have registered ;t woman In London as "Mrs. Frank Gould." but this proved to he a canard. It served to bring Into the not unwelcome lime light, however, a "showgirl".' from the I'nlted States. Now the suit of Bessie Devoe against Mr. Gould is being lis-c-iissed. During the divorce suit. Miss Devoe's name was mentioned because It was said Mrs. Ben Teal had tried to get perjured testimony associating her with Gould. Now she has brought suit against Gould for damaged affections. It is said, and against one of her friends for damaged character. Count Devries is the Dutchman who recently defied the bullets of the guards at the entrance to John D Rockefellers Cleveland home in order tobring to the attention of that capi- NEW PRESIDENT OF ROCK ISLAND HAS WORN SAME SIZE HAT FOR 25 YEARS President Mudge No Lover of Red Tape Electricity Rapidly Replacing Bridget in Household-Market Conditions Bring About War Prices in Chicago. ST JONATHAN PALMER. CHICAGO, Dec. 11. Special.) Mani festly there is no jealousy nor re sentment In the offices of the Rock Island over the selection of H. 17. Mudge as president of that road under the new railway deal. Kvery one in the office, from the messengers to the vice-presidents, seem to have a kindly feeling for the new executive head. Mr. Mudge Is quite as well disposed toward those who have labored at his side. , He announces he Is not going to make a "cleaning" of the force, but that things will run along pretty much ai they were, so far as, per sonnel Is concerned. Typical of the regard felt for Mr. Mudge as man and official, is that shown in a telegram of congratulation sent him by ,a friend in Kansas City. The mes sage spoke of the man "whose hatband has been the same size for 25 year's." It was a naive way bf saying that Mr. Mudge never hag been afflicted with "swell head" by virtue of any promo tion that "have come to him. There will be very little red tape in reaching Mr. Mudge. About the only obstacle that will stand in the way will be the time factor. Mr.. Mudge has a way of keep ing busy, and the day ought to have a few more hours to gratify his appetite . for work. He is a man of physical vigor, inher ited from his boyhood days when, as a lad, he was strong enough to do an or dinary man's work and was paid a man's wages for his Industry and muscle. Be cause he could swing a pick with the best of his older co-workers, he was quickly graduated from water boy to track workman. He "overlooked no bets." as the railroad men say of him. and when he had a chance to learn teleg raphy through the personal interest of a friend, ho grabbed it. In the same en thusiastic and serious way, he appro priated other opportunities, and almost before h himself knew it, he was "handy about a lot of things." Y'jlectrli.-lty Kcplacos Itridget. One who attends the electric .show to be held in the Coliseum in January might make a sane guess that the elec tric current Is going to solve the ser-xant-glrl problem. Every year this show exemplifies new and strange devices through the medium of which the mys terious fluid, or whatever it may be, gets In Its work as a mute laborer. It Is promised the coming exhibition will show compact devices for washing dishes, sweeping floors, cleaning enrtains and draperies, scrubbing woodwork, ironing shirts, running sewing machines and do ing all sorts of household tasks. Brid get, opetated by electricity, will be seen busy at the washtub. at the baking oven and the flatiron. There will be no less than ix new motors running washing machines, and a number of novel kinks in electric flatlrons. There also will be a Jungle of toasters, broilers, chafing tli.sh.es, hot-water heaters, vibrators, house telephones and whatnot. It is said the !a.st year has been pro ductive of an unusual number of elec trical developments affecting the house hold. In the latest eta of flat-building in Chicago and New York stress is laid by landlords and agents on the number and kind of, labor-saving and health conserving electrical devices installed for 2L talist his proposition for the drain ing of the Zuyder Zee. Being denied the privilege of seeing Jtlr. Rockefeller in the usual-way, he drove to the house in an automobile and rushed it past the guards. He was expelled from - the house without seeing Mr. Rockefeller, the convenience of the lease-holder. It was thought a year or two ago that the highest notch had been reached In equipping apartment-houses, but new avenues of improvement are opening up. Most of these are based on some use of electricity. War Prices Seen Again. Memories of war prices, when money was not worth so much as it Is today, came hack to Chicago when quotations for prime steamed lard in Chicago Bhot up to $14.15 a hundred pounds. The mark was the highest reached in 34 .years, or since April and May, J87.V None of the active traders on the board today had ever ex perienced such .prices and did not know how to get thr-rir bearing In the crisis. Lard went up beyond fl3 in 1893. but the Cudahy corner hail to do with that. In fact, all previous high-water marks were made by virtue of some market manipula tion, while the recent aviation was due to normal causes, according to the trade. Consumption, in the words of one trader, is getting right up to the slaughtering place and to the bottom of the pan. Fancy values established have caused a sharp slump in the demand from the consumer, hence something of an adjustment of de mand to supply. Hogs are coming into the Chicago market In limited numbers, partly due to shortage in the crop and partly to bad roads. ,v It is being argued all over again the cause of the Chicago fire of 1S71, which swept away J2CO.000.000 worth of property. Mrs. O'Leary's cow either did or did not kick over the lamp and start the fire from a stable on the West 3ide. Jim O'Leary. the stockyards saloonkeeper, vindicates both his mother and her cow, declaring the fire originated in sponta neous combustion flue to damp hay which had become overheated. "My father and mother went to their graves." said O'Leary. "under the weight of sorrow the world put upon them through believing their poor old cow was to blame. TheNcow yarn is the monumen tal fake of the last century." The Rev. John D. Leek tarted the trouble and discussion anew by saying In a sermon that he had it from a man long since dead that the fire was caused hy two boys who went into the bam with a lamp to steal milk for a whisky punch. It was a temperance talk the preacher was delivering and he little dreamed of the storm he wa to stir up. One Mrs. Bridget Kelly, of India napolie, who used to he a neighbor of Mrs. O'Leary, and talked over th back fence with her many a Summer night, avers she was an eye-wit-.iess to the incident and that the cow really did overturn the lamp. She declares, however, that Mrs. O'Leary was not the milkmaid that night. Old Brindle objected to being filched by a stranger and showed her resentment with a lusty kick. Ttetailers Goitre Consnmers. Speaking of high prices for table arti cles. Secretary Wilson "got a rise" out. of the meat retailers, by his statement that the men who sell beefsteaks to con sumers make about 46 per cent on the transactions. It was to be expected the corner meat dealer would resent the state ment, which he did, saying that if he were able to make 10 per cent he would "i 8 - m itt iffy V4l v .- ; ' .. . x I ' .s- oir f 111 but later he saw him and laid his plan before him with what result does not yet appear. General Thomas Barry has been or dered to San Francisco to take com mand of the Department -at Califor be glad to retire from business and rest on his oars after five years. He did not attempt to explain why it is that some of the retailers put the price of bacon to customers up 10 cents when It had gone up Hi cents from the wholesaler, while others advanced the price only 5 cents. At first blush the retailers seemed to be vindicated when the first report of busi ness operations by Armour & Co. ever made public showed earnings of 35 per cent on the capital stock of jao.OOO.OOO for the year ending October 23, 1909. J. Ogden. Armour made a statement a year or two ago that the big packing concerns do busi ness on a margin of profit of something over 2 per cent. This statement is borne out by the fact that to make 35 per cent on the capital stock the .firm did an aggre gate business of 250.00O,00O. In other words, if only the funds represented by the capital stock ' were used in the busi ness, it would be necessary to turn these funds over 12V4 times in the year. There was no such turning over, as the Armours always have been large borrowers of money. Taking the Armour report as its cue. the Chicago Federation of Labor adopted a resolution at its last meeting to inves tigate the relative size of dividends and wages. In the discussion that ensued. Margaret Haley, woman champion of or ganized labor forces in Chicago, declared that the big packing concern was paying taxes on only $3,000,000 for all Its in terests in the country. , A local newspaper made. inquiries about prices of table articles, going first to a large retailer. who gave oBt his quota tions on the condition his name should not be used. The reporter then inter viewed a woman who keeps a large boarding-house and trades with the re tailer In question. She detailed figures she had paid for butter, eggs, meats, po tatoes and other staples' that morning. Her figures were 20 to 100 percent higher than the storekeeper's. For instance, the grocer said best creamery butter was sell ing at 18 cents. The landlady said she paid 54 cents. She paid 43 cents for eggs which the retailer quoted at 35 cents. One grocer admitted he was charging 48 to 50 cents a dozen for a particularly choice brand of eggs rushed on Twentieth Century schedule from heu to consumer. His customer laughed a scornful little laugh and observed the eggs must have gone by way of the storage plant. Chick en is cheaper than beefsteaks. Milk Is S cents a quart. Sectarian Teachings Bother. The old question of sectarian teachings in the 'public schools has come up agam in the form of a concerted protest on the part of Jewish citizens against the sing ing of religious hymns by the pupils. It is complained that the words of the hymns now sung are diametrically op posed to the, religious doctrines of the Jews, and that the children of Jewish parents are being weaned away from their -fathers" faith. At a mass meeting held in Temple Beth-el a dozen speakers declared that no stone would be left un turned to bring about the abolishment or any kind of sectarian influences in the public schools. The Jews had excellent grounds for objection, they said, because they were among the stanchest support ers of the public schools. The Chicago movement is an echo of the agitation on the same subject In New York two yars till A nia. It has been without a commander since the retirement of General Wes ton on November 13. ' R. C. Kerens, who may be Ambassa dor to Austria if a report from Wash ington be true, was the distributor of patronage under the Harrison adminis tration for the whole state of Missouri. Mr. Kerens has been a very practical politician all his life. With very little knowledge of the state of the party In Missouri, he gained his position as ar ter and distributor of patronage by his contributions to the Harrison cam paign fund. They told the story in those days that one day Congressman Nied ringhaus went to the White House to protest against the dominance of Ker ens in the distribution of patronage. "But Mr. Kerens spent a great deal of money in 'the campaign," said the President, naming a sum in the tens of thousands. "Yes." said Mr. Nied ringhaus. "and most of it he got from ma." When . Mr. Niedringhaus . son planned the campaign iMiich resulted in the choice of a Republican Legisla ture in Missouri. Kerens was a can didate against him for Senator. The caucus named Niedringhaus. Kerens bolted the caucus, organized an oppo sition and spared no expense to defeat Niedringhaus. The result was a dead lock, from which Major William War ner emerged as the successful candi date for Senator. Kerens has made many enemies, and they have opposed bitterly his appointment to office. Secretary Nagel is said to be against him. It was reported some time ago that he was to be made Ambassador to Austria, but the appointment was held up. Now it is reported that it is to be made. As he has no special quali fications for the diplomatic service, it will be distinctly a "spoils" appoint ment. ' ago. Some pronouncement by the School Board on the subject is likely to be made soon. Navy Recruits Many. Young America's love for a scrap is being illustrated in the goings-on these days at the recruiting station of the United States marines in this city. At the very first hint that marines might be landed in Nicaragua there was an in crease of 30 per cent in the would-be enlistments, and when it was learned that the soldiers of the Navy were actually on the way to. Zelaya's troubled land, there was such a rush that the officials in charge of the station had difficulty handling the men who came to recruit. During November 100 men enlisted here. Of those who seek to get into the serv ice, many are seasoned chaps who have served heretofore and been honorably discharged. A large percentage are young farmers from the Middle West strong, clean, sober, serious fellows of the sort that make the most acceptable marines. So many applicants are coming in that not more than one in a dozen can be ac cepted. This situation makes it possible to select the fittest men and to make a marine personnel that is irreproachable from the soldier viewpoint. Merrlam Man of Hour. , Chicago's man of the hour is Charles K. Merriam. college professor, Alderman, searcher for municipal graft. Here is. a young man of 35, who came out of a uni versity faculty where men mix it with theory more than practice, with ideals more than with men. When he Introduced in the Council-last June his resolution for a searching inquiry into the financial methods of- Chicago. "Bath House" Coughlin arose- and with a contemptuous Cough linesque disregard for 'high brows' sought to laugh the resolution out of court. But the young man from the uni versity was ready for him. In utter cool nesshe is famously cool under all cir cumstances he informed the First Ward statesman that he already had consulted with Mayor Busse and that the latter had given his approval of the plan to scrutinize Chicago's methods of admin istration. "The Bath House" sat down silently, plainly taken by surprise. Nearly every body else in the Council chamber looked surprised. The "high brow" had shown himself the politician, the diplomat, the tactician, the practical man dealing with practical men. It was a natural sequence that he should have been named chair man of the special commission. The wis dom of the choice has been made clear. Professor Merriam is a dispassionate.'! alert; in-looking, able presiding officer. He eees that the inquiry hews to tne line, that' promising leads are followed to the end. that there shall be no re specting of persons on account of official station, and "that justice shall be done to ail. The inquisition proceeds with fruit ful results that are surprising, not to say amazing. The IfiO.OOO appropriated to carry on the "work will prove a little thing to the taxpayer If it result' in the abolishment of abuses already uncovered. It has been shown already wherein the city has been filched of J300.000 that would have been saved if the business methods practiced by private corpora tions had been followed by men elected or appointed to serve faithfully the in terests of the city. Tt has been estab lished beyond the shadow of a doubt by the testimony of engineers dally connected with the work that not a square Inch of shale was taken from the sewer built by the McGovern Company, although Home body in the municipal service is responsi ble for paying the firm HS.000 for remov ing shale. Whether this and like disclos ures will eventuate in penitentiary sen tences, remains to be seen, hut to the man in the street that outcome would era unavoidable. (A condensation, rnads by. tb London Times newspaper, of th present complexion of l,loyd-Gorf's plan to collect revenue by which expenpe of government can b TO t. THIS Budget has now taken its Anal form in the House of Commons. It was introduced by the Chan cellor of the Exchequer April 29, and the finance bill embodying its provisions was issued May 38. That oill contained Ttclauses, and with schedules filled 62 folio pages of print. The debate on the second reading began June 7 and the committee stage June 21. The bill did not emerge from committee until October 7. It then contained 97 clauses and filled S7 pages?- In the report stage, which began October 19 and ended yes terday, it has been again greatly altered and extended by the Insertion of a very large number of amendments by the gov ernment. In its original form the bill was exceedingly long, complicated, tech nical, and obscure; it is now very much more so. and the repeated changes it has undergone, have had a confusing effect upon the mind .of any one who has tried to understand it. Yet it is moat Import ant that the "public should know clearly what it actually contains. In these ar ticles an attempt will lie made to set out the main provisions in plain language, so far as that is possible. Xew Taxes. New or increased taxation is proposed under the following heads: Land Values. Liquor Licenses. Death Duties. Income-tax. Stamp Duties. Customs and Excise. Tand Values. This is the longest.. ' most novel, most complicated, and most confusing section of the bill. It consisted originally' of SS clauses, with numerous subsections: it now contains 42 clauses, and the subsec tions have much increased in number, length and complexity. The additions and alterations have been introduced for the most part to meet cases which were over looked when the bill was framed and to clear up obscure and ambiguous points, with which it abounded. They show how much more difficult the subject is than the authors of the bill realized: for all attempts to improve it and bring it into consonance with actual conditions have resulted in making it more and more complicated. Only the main points can be stated. The proposed new taxes on land" are four: (1) Duty on increment value; f2 Reversion duty: 3 Duty on undeveloped land: (4) Duty on minerals. ' Increment Duty. The duty on increment value Is a tax of 20 per cent levied on any increase in the "site value" of land accruing after last April. It is to be paid whenever the land is sold or let on lease (for more than 14 years'), and whenever It changes hands by death. In the case of corporations, which do not die, the duty is to he paid periodically every 15 years, beginning with 1!14. instead of on transfer through death of the owner. .The amount (called increment value) on which this duty is to be paid is the dif ference between the "site value" ' of the land last April, as fixed hereafter by the Commissioners of Inland Revenue (called "original site value") and its "site value" at any subsequent time when the duty becomes payable, assuming that there is any difference and that it represents an increase. If there is no increase or a decrease nothing is due.. No allowance is made for dec-ceases: but If a piece of land has been bought or mortgaged within the last 20 years and its 'total value at the time of purchase or mortgage was higher than that fixed . by the commissioners next April, then such higher value may be substituted for the valuation of the commissioners. After the first payment duty is only charged on the Increment since the previous payment. The knotty point Is the meaning of "site value." It is arrived at by taking the actual price paid for land in the case of a sate, the calculated value In the case of a lease or transfer on death, and the hypbthetical value ("if sold in the open market' by a willing seller") in the case of the commissioners' valuation, and then making a number of deductions. "Site value" equals "total, value" minus any buildings, machinery or other struc tures, growing timber, fruit trees, fruit bushes and other things growing. And "total value" equals "gross value" minus depreciation due to any fixed charges, public rights of way, rights of common, or any agreement restricting the use of land. The problem of assessing increment value is further complicated by a num ber of deductions from "site value" to be made by the commissioners, who are to make allowance in respect of the follow ing items: Works executed, or capital ex penditure (including expenses of adver tisement) incurred by or in the interest of any person interested in the land, or arising from the dedication of open spaces by the owner for the purpose of improv ing the value of. the land for building, or for the- purpose of any business except agriculture; any expenditure on redemp tion of land tax or rent charge or on the enfranchisement of copyhold land or cus tomary freeholds, or for goodwill or any other matter personal to the owner; any sums, which in the opinion of the com missioners it would be necessary to ex pend in order to divest the land of build ings, timber, trees and the other things which have to be deducted from total value to arrive at site value (see above); any part of the total value directly at tributable to, the appropriation or gift of any land for the purpose of streets, roads, paths, squares, gardens or other public spaces: works executed or expenditure- Incurrred for Improving the land for agriculture which have actually im proved it for building or any business other than agriculture. Kxenriptlons. The following are exempt from-the in crement tax: 1. Agricultural land, so long as it has no higher value than Its value for agri cultural purposes. (TBis value is not de fined nor is any means Indicated for ar riving at It.) Land for sporting arid allied purposes is classsed as agricultural land, except where its value for such purposes exceeds the agricultural value. 2. Small houses occupied by their own ers for 12 months previous to the. collec tion of the duty and not exceeding 40 a. year In London. 26 In any other town of 60.000 inhabitants. 16 elsewhere. Owner includes the holder of a lease granted for 50 years or more. 3. Agricultural holdings'" of not more than 50 acres and 75 annual value, oc cupied and cultivated by their owners for 12 months. Owner includes leaseholder, as above. 4. Land held by any corporate or incor porate body for the purpose of games or recreation without view to profit, and on conditions which render its continued uae for such purposes probable, is. exempt from the periodical payment explained above. 5. Crown lands. This does not include sales and leases to the crown. . Buildings used for separate tenements or fiats. Payment Is- to be made by stamps. In the case of land' passing en death tle ' whole amount due is to be paid as -an addition to the estate duty. When the consideration for sale or lease is re ceived In periodical payments the duty may also be paid in installments. Bodies holding land may pay the periodical du ties in 15 annual installments. Increment duty paid on a transaction not subse quently carried through can be recovered on application within two years of trie .payment. , On the first occasion on which the duty is collected it is to be reduced by 10 per cent of the "original site value."" and on every subsequent occasion by 10 per cent of the site value ascertained on the pre ceding occasion, provided that the total remissions granted in a period of five year?, do not exceed 25 per cent or the antecedent site value. The duty is 1 for every "complete" 5 of increment value. The Chancellor of the Exchequer originally expected this tax to yield 50.000 In the first year, but that amount has been reduced by one half, In the revised estimate issued on October 22. Reversion Only. This is a. 'special form of increment duty, payable on the determination of a lease of land. It is a tax on the in creased value of land accruing lo (lie owner or lessee by the determination of a leas?, and is charged at the rate of 1 for every 10 of that increased value. The increased value is the amount (if any) by which the total value of the land at the determination of the lease (subject to de ductions for permanent works executed by the lessor and for any compensation payable by him exceeds the total value at the time of the original grant. Where the lessor is not the freeholder the as sessment is to be reduced in proportion to the difference between the value of his Interest and that of the freehold. Exemptions. 1. Leases of agricultural land. 2. Leases for not more than 21 years. S. Cases in which the lessor's reversion ary interest is a leasehold interest not exceeding 21 years. 4. Cases in which a reversion was pur chased before April 30. 19u9, and the lease determines within 40 years of that date; but this exemption does not apply where the lease is determined within 40 years by any agreement not contained In the lease Itself. Where a lease is .determined by agreement before the expiry of its full term and a fresh one is granted for at least 21 years beyond the expiry date of the old one,- the Commissioners shall make an. allowance of 2Vi per cent of the duty for every year of the original term unexpired at the time of determination. It is obvious that cases will arise in which Increment duty and reversion duty will botli be payable on the same values. To meet such cases and to- prevent payment twice over provision is made for allow ing either duty, which has already been paid, to count as payment of the other or of part of the other. The reversion duty is to be collected as a debt to the .crown. This tax is expected to yield 100. 000. Duly on CntJeveloped Land. This is one of the most difficult and intj-icate forms of taxation in the bill. The proposed duty is an tnnual tax on the site value of undeveloped land at the rate of a halfpenny for every 20s. What Is undeveloped land? It is land which "has not been developed by the erection of dwelling houses or of buildings for the purposes of any business, trade or industry other than agriculture (but including glasshouses or greenhouses), or is not otherwise used bona fide for any business, trade or industry other than agriculture." Land which has once been developed but has reverted through the buildings being, "derelict" or through its ceasing to be used for any husiness, etc.. is to be considered undeveloped at the end of a year after it has lapsed In the manner stated. On the other hand, where 100 an acre has been spent on developing land by making roads or sewers It shall be considered developed to the extent of an acre for each com plete 100 expended, although it is not. as a matter of fact, developed. But that grace only lasts for ten years from the time of the expenditure, and it is withdrawn' if the land after hav ing been developed reverts to the un developed state. For the purposes oC this tax the site value is that fixed by the Commission ers (see above) at the first valuation and subsequently at each later periodi Preserve a Magnificent Park Statement of the Hetch-Hetchy Question and an Appeal to the Country. BY JOHN Ml'IR. TUB Tosemite National Park is not only the greatest and most wonderful National playground in California, but in many of its features it is without a rival in the whole world. It belongs to the American people and is among their most priceless possessions. In world-wide in terest it ranks with the Yellowstone and the Grand Canyon of the Colorado. The Yosemite Park embraces the headwaters of two rivers the Merced and the Tuol umne. The Yosemite Valley is in the Merced basin, and the Hetch-Hetchy V.il ley, the Grand Canyon of the Tuolumne, and the Tuolumne Meadows are in the Tuolumne basin. excepting only the Yosemlte Valley, the Tuolumne basin is the finer and larger half of the park. Practically all of the Tuolumne basin drains directly into Hetch-Hotchy Val ley, which is a wonderfully exact coun terpart of the great Yosemlte. not only hi its crystal river, sublime cliffs and waterfalls, but In the gardens, groves and meadows of its flowery -park-like floor. This park-like floor is especially adapted for pleasure camping, and Is the focus of all the trails from both the north and the south which lead into and through this magnificent camp ground. The Yosemite National Park was cre ated in 1890 by Congress in order that this great natural wonderland should be preserved in pure wildness for all time for the benefit of the entire Nation. The Yosemite Valley was already preserved in a State Park, and the National Park was created primarily to protect the Hetch-Hetchy Valley and Tuolumne meadows from invasion. In spite of the fact that this is a Na tional property dedicated as a public park for all time, in which every citizen of the L'nited States has a direct Interest, cer tain individuals in San .Francisco con ceived the idea that here would be an opportunity to acquire a water supply for the city at the expense of the Nation. A bill to accomplish this object has been introduced and will be urged at the pres ent session of Congress. Let all those who believe that our great National won derlands should toe preserved unmarred as places of rest and recreation for the use of all the people, now enter their protests. Ask Congress to reject this de structive bill, and also . urge that th present park laws be so amended as to put an end to all such assaults on our system of Nation parks. If San Francisco could not obtain pure water elsewhere this great National sac rifice might be justified, but hydraulic engineers of unquestioned standing have reported on many other adequate and cal valuation, which is to be made f every five years. Where' increment duty has been paid - on unfevloped land five times the amount paid is to be taken off the site" value. Unde veloped land does not Include the minerals. Kxemptlniis. 1. Land of which the site value Is not more than 50 ah acre Is exempt. 2. Agricultural land with a. site value of more than 50 an acre is only liable on the amount - b.v which the site value exceeds the "agricultural value." .3. Public parks, gardens and open spaces are exempt. 4. Woodlands, parks, gardens and open spaces, to which the public have reasonable access and the Commission ers think such access beneficial, are exempt. 5. hand kept free of buildings, in pursuance of any definite scheme of development, is exempt, subject to the approval of the Commissioners. Land used for g3rrtes or other recreations, under on agreement bf not less than five years' duration, or other conditions which' make its continued use probable, is exempt. 7. Plots of ground not exceeding an acre attached to houses and gardens riol exceeding five acres are. exempt under certain conditions. " (This provision is apparently intend ed to protect private gardens and is of great importance to many household ers, but the terms are extremely tech nical and can only be Interpreted in any given case by an expert.) 8. Agricultural land held under a lewse or agreement made before April 30. 1909. is exempt while the tenancy continues. 9. Agricultural land-occupied and cul tivated by the owner or the holder of a lease of not -less than 50 years is ex empt. If the total value of the land, to gether with any other belonging to the same owner.- does not exceed 1500. Undeveloped land duty, together with "nngotten minerals." was orirarinally es timated to yield 350,000 in the present financial year. That has been reduced on the revised estimate by 25,000. Duty on Minerals. This is an unusual tax, at the rate Is In the pound charged on the "rental value" of all rights to work minerals and of all mineral way-leaves, excluding brick clay and earth, sand, chalk, lime stone and gravel. "Rental value" means. In the case of a mining lease or. mineral wayleave, the amount of rent paid by the working lessee in the last working year. But if the rent so paid exceeds the rent "cus tomary in the district" and partly rep resents expenditure by the proprietor, the rental value Is reduced accordingly. In the case of a proprietor himself working the minerals, the rental value is the customary rent of the district which the proprietor would have re ceived if he had let the rights. Where there are sub-leases the inci dence" of the tax is adjusted by pro portional deductions of rent. ' Mining leases, having to pay this spe cial duty, are exempted from increment duty on being granted, and from re version duty on being determined. Minerals worked under a lease or by the proprietor previous to April 30. 1903, are exempt from increment duty so long as the arrangement goes on, and this, exemption extends to tem porary cessation of working for - a period of two years. Where increment duty is chargeable on minerals value is not to be estimated as a capital sum but as the amount by which the rental value at the time exceeds the annual equivalent (namely, two twenty-fifths) of the original capital value or the capital value when the last Increment duty was paid. Increment duty so paid covers the minerals duty for that year up to the amount paid. Here new values are introduced. The "capital value" of minerals Is the "total value" less deductions for works or capital expenditure. And "total value" is the (hypothetical) amount which the fee simple might be expected "to realize "if sold in the open market by a will ing seller." The "original capital value" is that fixed at the general valuation to be made on the passing of the act. The financial result of the mineral rights duty is estimated to be an addi tion of 175,000 a yeati to the Chan cellor of the Kxchequer's original esti mate of the yield from undeveloped-land and minerals. The two together now represent 500,000, according to the re vised estimate. available sources. In this respect, prob ably. o large city in the world is more favorably situated. The General Federation of Women's Ciubs, the California Federation , and many other state federations have adopt ed resolutions protesting: against this de- I structive plan. Anyone desiring complete iiiivuiiaiiuii vi 1 1 una ii upui la ii l auuject can fOSEMITE NATIONAL PARK. The shaded portion represents sub stantially the area of the Tuolumne drainage which would be affected by the Hetch-Hetchy grant. obtain It by writing to John Muir, presi dent of the Society for the Preservation of National Parks, 302 Mills Building, San Francisco, Cal. OPPORTl'MTV. I'm sought for oft in anxious hast ' Or hopeless quest half-hearted Iv ; In ways unwise and place unfit To meet me "most contentedly. I often stand close by your side Unrecognized, because vou look For greater objects than I hide For you inside my future-book. But when I meet the faithful man. ho works unwatched and caicfullv. I make for him a place unsought. Beyond his hopes, most cheerfully. JOHN L. VESTAU 13 Ninth street Kortb,