The Corvallis gazette., March 07, 1895, Image 4

f'A HOWi GRANDMA DANCED.
V,
randma told me all about it,
Told ma so I couldn't doubt it,
How she danced, my grandma danced,
s Long-ago.;
How she held, her pretty head,
How her dainty skirt she spread,
Smiling little rose.
How she turned her little toes,
Long ago.
randma's hair way bright and sunny,
Dimpled cheeks too, ah! how funny!
Really quite a pretty girl,
Long ago.
Bless her! why, she wears a cap,
Grandma does, and takes a nap
very single day; and yet
Orandma danced the minuet
Long ago.
Now she sits there rocking, rocking,
Always knitting grandpa's stocking;
(Every glrj was taught to knit
Long ago.)
Tet her figure is so neat
I can almost see her now
Sending to her partner's bow.
Long ago.
randpa says our modern lumping,
Hopping, rushing, whirling, bumping,
Would have shocked the geotie roue,
Long ago.
No, they moved with stately grace,
Everything in proper place; ,
tiding slowly forward, then
lowly curtesying back again,
Long ago.
Garafelia's Husband.
HEN Garafelia Keith mar
ried Balak Carter, ft was
' a marriage both of expe
dience and love. In those
days, seventy years ago, a
woman must marry; she
must keep her house and
bear her children; no other
areer was open to her. The lot of
an old maid was indeed a dreary one.
The unmarried woman lived about
among her relations. She was an un
paid drudge and ate the bitter bread
of dependence, being forever told (no
latter if she toiled late and early)
that she was single because no man
wanted to marry her. These remarks
constituted the staple of the old maid's
diet, aad with the fear of it before
them, few women said no to the first
suitor. Besides, Garafelia liked and
admired Balak in a certain sort of
way. He was habitually silent, but
Garafelia liked a listener. He was
doubtless of a surly habit, but Gara
felia's sunny temper ignored this. If
he exacted much farm-labor from his
young wife, her abounding health and
youthful vigor shunned it not, and,
n the whole, the first ten years of
heir married life did not resemble the
eourse of true love, in that the former
ran smoothly.
After this came the period of stress
and storm.
Balak's silence changed to fits of
loquent vituperation at the least of
fence. His surliness became black,
vicious temper. His household had al
' ways obeyed promptly at his slightest
word; now, with ludicrous celerity,
ven a look, one 6t Balak's black
looks, governed. If Garafelia suffered
under his iron hand, she suffered in
silence, for, though a woman who
talked a great deal, she told nothing.
However,, it was noticeable that her
sunny hair turned, first a pale brown
and then gray, and her head was
inowy white before she was fifty years
ld. If any daring neighbor spoke to
Garafelia about Balak's ill-doings in
these times, for he quarreled with all.
relations, neighbors, strangers, she
sever failed to reply brightly, "Oh,
He'll come out all right by and by!"
And it was unto Cer even according
to her faiths Balak came out from the
shadow of the black cloud which had
darkened his life and the lives of those
who came in contact with him, and
became a member in good and regular
atandlrof the Orthodox church,
From henceforth his scolding ceased,
and although a man of his tempera
ment could not, in the nature of
things, "become beloved by all at once,
he kept the peace except when any
matter arose which became with him
a question of conscience. In such a
case he never yielded.
Garafelia attended a Baptist meet
ing one day and heard .doctrines which
ntered her inmost soul. She went
again and again, and finally, with
much Inner trembling, announced to
her Orthodox husband that she felt
the need of immersion.
"Sartin! sartin!" -was the unexpect
dly complaisant reply. "I won
Stand in the way of no means o' grace,
Garafely, for ye need it, ye need it!'
Emboldened by this, Garafelia fur
ther related that she had set the fol
towing Sunday to receive the rdl-
Bance in a small pond near the house.
"No, ye can't be baptized till J say
SO. I'll set the-day and have the par-
Son ready.
If Garafelia suspected Satanic plan
Dings, she had no recourse but to sub
mit, for in those days truly was the
husband the head of the house, who
laid a heavy hand on rebellion of all
sorts.
Sabbath after Sabbath passed, fall
deepened into winter, still the saving
rite had not been received by Gara
felia; when on the bitterest day of a
bitter season, Balak had a hole cut in
the thick ice of the pond, summoned
the elders and holy men, and an
nounced to Garafelia that now he was
ready to have his wife baptized.
He was an unfailing attendant at all
church services and rose, when past
middle age, to the rank of deacon,
Henceforth he was Deacon Carter, a
title which he recognized with silent
but intense satisfaction, and the duties
pertaining to his office he discharged
with conscientious exactitude.
At the Sunday morning service it
was customary to stand during the
long prayer, which was certainly some
times very long; and after a while
how it came about, I know not; per
haps weaker members of the congre
- eation rebelled a meeting of the
church and society was called, and
the question put as to whether the
listeners might not sit during this ex
ercise. It was put to vote and carried,
and in future all sat during the long
prayer, all but one, that is. Deacon
Carter indignantly expressed his deter
mination to stand as he had always
stood, whether others conformed to
the new fashion or not; and his soli
tary figure is still remembered, rising
with the first words of the prayer
while all the others sat, a gaunt, gray
old man with deep-set, fiery eyes, re
maining on his feet erect, though
trembling, till the final amen; and this
practice he followed till the day he
died.
Garafelia always thought It a great
pity that she had borne Balak no off
. spring. Stalwart sons and fconny
daughters would jcertainly bapa soft-1
ened that -stern old man, for he was
fond of children, and in his way petted
and. entertained them his rigid face
changing materially when telling a
story or singing a song to his youth
ful listeners. Strangeva who had seen
him only In his harsher moments lit
erally did not know him again, if
meeting him accompanied by a child.
One or His tales, a true one, lor
Balak was not imaginative and could
only hand down tradition as he had
received it, related to his grandfather,
who fought in the French and Indian
war.' This hero's company went across
Lake George ahead of the transporta
tion train. A violent storm arose;
sleet and snow did their chilly best,
and succeeded in preventing the sup
plies from crossing the lake. The sol
diers went without iooa tor tnree
days, at the end of which time a tree
fell or was blown down, the storm still
continuing, and in its fall killed an ox.
The soldiers of course seized the lucky
chance and ate the unexpected meal,
even to the entrails, which were
cleaned, spitted, broiled over a fire
and eaten as a great delicacy. .
The same veteran was also In the
Revolutionary war, and always re
lated with great anger and disgust,
as reported by Deacon Carter, that
during a decisive battle he was obliged
to serve in the rear guard, and "never
got a shot!"
Some or ueacon uarters songs, sung
only to children at long intervals, and
not to them If their elders were with
in possible hearing, are still brought
to memory. They were growled out
in a sort of booming bass recitative,
with only a hint of time or tunev One
was a tola" of the historic sea-serpent:
"Twas off the coast with Admiral
Blake,
We set every stitch of sail,
We sailed at the rate of nine knots
an hour
And in ten months reached his tail.
Ri-tooral-looral-looral-looral."
Aonther was a stirring ballad which
also breathed of the sea:
"It oft-times has been told
That the British sailors bold
Could flog the tars of France so neat
and handy O,
But they never found their match
Till the Yankees did them catch,
Oh! the Yankee tars for fighting ar
the dandy O!"
This interminable ballad, describing
the capture by the United States frig
ate "Constitution" of "the Guerriere,
that frigate bold," is probably within
the recollection of many living. Dea
con Carter rolled out the following
stanza with great gusto:
"The British shot grew hot,
But the Yankees answered not,
Till they came within a distance neat
and handy O!
'To the weather gauge, boys, get
herP
To make the men fight better, '
He gave them to. drink gunpowder
mixed with brandy O!"
One other song of spirited measure
and sly humor ran thus:
"Now all ye British heroes,
I pray you lend an ear.
And all ye British forces,
Draw up and volunteer.
We're going to fight the Yankee boys
By water and by land,
And we'll ne'er give o'er the fight
Till we conquer sword in hand.
We're the gallant sons of Canada,
.Come to arms, boys, come! '
This apparently treasonable song
when sung by Deacon Carter, unfold
ed a satirical purpose as it progressed,
and when, in the last stanza, the Brit
ish were quite overcome by the valor
ous Yankees and ended their song
with the injunction, "Run for life,
boys, run!" the children's . delight
knew no bounds. -
As years passed, Balak's will, so
strong of yore, weakened, and people
began to say to each other, "How
much Deacon !-'-ter shows his age!"
It was then tha t the sorest trial which
Garafelia had yet experienced in her
married life came upon her.
Sleeping by her husband's side, eat
ing at his table, she was as a stranger
to him. He ceased to address conver
sation to her, eyed her furtively with
suspicious glances and avoided her as
much as possible.
Going down the road, one summer
day, he spied his nearest neighbor
mending a stone wall. The deacon
stopped and began relating his troub
les. ' "
"Neighbor," said he, "ever since I
Jlned the church I've tried to be a
God-fearing man and one that think
eth no evil. There's a strange woman
to my house. She troubles me a sight.
She don't go away. She's everywhere
in the house. She she sleeps in my
room. I d'know but what the neigh
bora'l! have to get together and tell
her to leave. She don't pay no atten
tion to anything I say."
The neighbor spoke gently and pity
ingly, assured him of coming relief,
and the deacon went on somewhat
consoled.
His mind was clear on all points
save this, but he could not recognize
his wife.
Gradually the silent habit of his
youth came upon him again. Whole
days would pass without speech of
any kind from him, and Garafelia, too,
now talked but little in her old age,
A long, hard winter set in. The old
couple sat over the -fire opposite each
other day after day in utter silence,
save when Garafelia in her old,
cracked voice would raise a hymn, or
some kindly neighbor came in to see
that the old folks were comfortable.
Sitting there one day, Garafelia fell
asleep in her chair and awoke sudden
ly to find Balak leaning forward and
regarding her with unwonted keenness
of gaze. She sat erect and returned
the look. Surely his glance conveyed
intelligent recognition.
She thrilled with instant presence
of a coming question and answer. A
glow as of youth rushed through her
veins. She arose, moved close to him
and said gently, "Balak, who be 1?"
No answer, but still that steady gaze
which pierced her heart. -
"Who be I?" she repeated firmly and
clearly. '
"Garafely Keith," instantly replied
the old man with perfect composure.
Her maiden name which she had
not worn . for more than forty years!
Had time indeed rolled backward, and
did Balak see, under the disguise of
snowy hair and wrinkles, the face
which had been sweet and comely to
him in his youth? She turned aside to
recover herself, and when she spoke
to him again, her questions were ap
parently unheard; the mantle of si
lence "had once more fallen upon him.
Nor was it ever lifted. - A severe
storm came on a few weeks later,
and Deacon Carter insisted upon going
to and from the barn through driving
snow and high winds to- fulfil certain
farm duties. He was stricken down
with fatal illness, and Garafelia's
faithful attention proved her death
Mow as well. She died of over-exertion
two days after her husband, and
the Storm which deferred his funeral
permitted Balak and Garafelia Carter
to ba buried the. same .day.
ONE MAN AND WOMAN
Is Society Wiser in Its
Dictum
Than the Jfature That
Controls Us?
Plea for the Spinsters as Against
the 'Married Woman and
the Widow.
(By Lady
Cook, nee
Tennessee C.
Claflin.)
The report for 1894 of 'Rescue Work
in Richmond, Kew, Brentford, Twick
enham, Strand-on-the-Green, Mart
lake, Barnes, and Isleworth," in con
nection with the "Ladies' association
for the Care of Girls Mothers of Nat
ural Children in Richmond and neigh
borhood," of which H. R. H. the Duch
ess of Teck is president, and the
Dowager CoomtesB Russell first member
of the committee, sets one musing.
And yet .there is nothing' philosophical
about it. But it Is typical of rescue
reports gneratlly. It gives the min
imum of linformiatlon. with itihe maxi
mum of pious reflections. The follow
ing extracts, however, from the mat
ron's ..notes are chiefly responsible for
this article: "A., 18, was sent to Rich
mond that she mishit be aiway from
her old associates In another district
of London. She had been a very
naughty girl, and for some time gave
a great deal of trouble in the Home
She determined, however, at length.
by God's help, to try to do better. A
lady kindly engaged her to give her a
trial, and is so well pleased with her
that she has Sent two of her friends to
know if I have others like her, she is
such a good girl." "B., 21, had si
ways been a very respectable girl and
borne a good character, till she was
wronged by her lover, in consequence
of which she was cast off by her rela
tions and thrown out of employment.
.Naturally a delicate girl, the trouble
preyed upon her mind, and for some
time she was very low and depressed,
But now that is a thing of the past
she Obeyed the call 'Come unto Ale,
all ye that are weary and heavy laden.
and came amd found rest. Her friends
have since received her again, amd she
is back at hler old place of business,
with her .heartt full of -thankfulness to
dod for all His goodness to her.
There Were fifty-six other oases, no
doubt similar, and we asked ourselves
what was the primary cause that these
young creatures became outcasts? and
the answer was, heart-hunger. Heart
hunger: 'lThie strangest craving im
planted in our sex. And nature exerts
all its skill in fashioning us lor its
gratification. Consciously or uncon
sciously, all the impulses of the bud
ding woman impel her to love, and her
organization conspicuously demotes the
purpose or her being motherhood. All
the forces that made her urge her to
fulfil this mission, but when she does
so otherwise than in the society meth
od or ner tame and place, she becomes
at once a miserable sinner, is "cast off
by her relations and thrown out of
employment," and finds her way to the
workhouse, to the refuge for "lost'
women, or the streets. Nature and
society are at variance on this point.
One must be wrong. Which of them
is right? God or man?
Nature provides a maid for every
man, and a man for every maid. In
point of numbers the sexes are as
equal as anything in this world can
be. Yet in England and Wales in
1891 only 33 per cent of the females
were wives. In every thousand 59
were spinsters, 329 wives, and 75
widows. In every ten thousand wo
men twenty years of age, 7,011 were
spinsters, 194 wives, and 1 widow. In
every ten thousand women 35 years of
age, i,b44 are spinsters, and at 65
years, 1,075. Thus from 15 to 65 there
is a huge proportion of women who
never become wives, and from 15 to
20 the spinsters outnumber the wives
several times over. Altogether, there
are nearly nine millions. As- men are
not believed to be continent, it fol
lows that, excluding illicit engage
ments, wives ana widows monop.:!.,e
them all. This agrees with obswva
two.
Widows are more skillful anglers f
husbands ithan spinsters, and man;
marry several tinips. This is a social
injustice to tho spinsters.- "One man
one woman," is surely as fair a cry
as "One man one vote." As there is
scarcely one man for each woman:
whait right has one woman to two,
three, or four men in succession? She
may reply, "By the right of conquest
But then, is she not reducing others
to unhappy courses or to become old
maids? Formerly she would have
been punished for bigamy if she mar
ried again. And although the church
in olden times was cruel tn this mat
ter, we believe ti was to some extent
right in asserting that it was impure
for a woman to know more than one
man. Society, for the interests of all,
should discourage the re-marriage of
widows.
The married women, however, are
much mora numerous than the wld,
ows, and by far the worst enemies of
the spinsters. For, not content with
their own husfeands, too often they
not only covet other women's spouses,
but the bachelors as well. Their pas
sion for conquest is insatiable. When
the mothers behave thus, is it any
wonder there should be "a revolt of
the daughters?" Thus one often hears,
"I ean't go to this ball; there will be
too many married women." The poor
girls have no chance against the wiles
of these experienced and desperate
dames. We are told by Clemens of
Alexandria that "Theano.the Pytha
gorean made such progress in philoso
phy, that to him who looked intently
at heir, and said "Your arm is beauti
ful," she answered,' "Yes, but it is not
public." But the shamelessness of
modern fashion commands married
women to expose to the public eye, not
their arm alone, but all their voluptu
ous and matured charms, and they
ogle and flirt, dance and loll about in
a half -naked condition. No doubt
many obey innocently, as some of the
Adamites did when absolute nudity
was demanded from all their mem
bers when (they met for worship. The
laws of fashion, as those of religion,
are omnipotent over their votaries.
But how can raw and Innocent girls
compete with the reckless daring of
these experienced beauties, and at the
same time preserve their reputation?.
And these are the same who dare
tell a modest and respectable girl at
tached to one man only that it Is a
"disgrace" to have a child, though it
jw .the .offspring of pure and honest
love. These,' too, are the society
hacks, well known as St Paul's, who
condemn thousands of better women
to "single blessedness," sp that at last
these are urged to cry in the anguish
of their lonely hearts, "Why was I
such a fool as to let society make me
chadless?" The proverb says, "Pre
vention is better than cure." We pro
foundly respect the good woman and
benevolent ladies who labor to raise
the fallen, but there would be less
need of Rescue homes were all mar
ried women honest, and . widows
deterred from re-marrying. Heart
hunger would be then comparatively
unknown, for "each would have her
own again." Philosophers tell tis that
love refines mankind. Rescue socie
ties tell us .that maternity satisfies and
even steadies flighty women; and all
know that it gives dignity- and moral
beauty to the pure. Chlorotia and un
happy girls and soured and withered
old maids, who vegetate their lives
away and die unloved, "unwept, un-
honored, and unsung," would have no
place in a community that could be
socially wise as well as virtuous,
knowing what virtue ' and wisdom
truly mean.
MAGNETIC CENTERS
A CLEVER EXPOSITION OF THE
TEMPERATURES.
Scientific Deductions from a Student
of Meteorology on High and
Low Barometers.
Let us again examine the north
magnetic poles for further information
as to climatic changes. The writer
does not claim that the sun, moon and
piannets originate storm centers, or
the various transient and local high
and low barometers. . These belong to
the earth's magnetic system and .their
force and movements are affected by
planetary magnetism. -
The old orthodox meteorologists
claim that a perpetual low barometer
surrounds the geographical north pole,
covering an area three to four thou
sand miles in diameter. They have
probably been misled from this by
the fact that all arctic voyages must
ba made"Dy passing through the Ice
landic or Bearing sea, perpetual and
stationary low barometers.
Explorers have not gone near enough
to the. north pole to determine whether
it has a perpetual low temperature and
they have only inferred that it has.
There are reasons for believing that
the north pole country does not go to
either extreme of the barometer, but
tends toward a low in summer and
high in winter.
This brings up the important points
for discussion in this bulletin, the
barometers of the north magnetic
polea. -
Meteorologists have deteraained, In
a general way, that low barometers
cover North America and Asia during
our summer seasons, or when the sun
is north of 'the earth's equator, and
that high barometers cover about the
same land surfaces during our winters.
As to what part of North America
and Asia the centers' of these alternat
ing highs and lows occupy there are
differences of opinion, and a theory
will not be out of place.
The theory is this: The sun's mag
netic influences on the earth trans
form the magnetic pole into a low
barometer about the 1st of Aprilwhen
the sun has fairly crossed to the north
ern side of: the earth's equator, and
again to high barometer about the 1st
of October, when the sun has crossed
to the south side of the earth's equa
tor.
All known facts are in accord with
this theory, and if future discoveries
confirm the theory, it will become
matter of great importance in meteor
ology.
One fact in support of this theory is
that a high barometer covers three
fourths of North America during our
winter and Is central near Salt Lake
City. Nearly the same territory is
covered by a low during the summer
months. It is not reasonable to sup
pose that these semi-annual changes
could occur without similar changes a
little further north-. at the center of
the American magnetic north pole.
These changes in northeastern Asia
near the Asiatic north magnetic pole
are more definitely located by meteor
ologists, but probabilities are that
they have located the centers of the
semi-annual high and low too far to
tlje south westward in northeastern
Asia. The theory would place the
centers at the center of the north mag
netic pole near where the 65th parallel
M latitude crosses the Lena river.
Another facts bears out this theory,
On. the north of the 40th parallel of
latitude in the Chinese empire and
eastern Siberia the winters are vastly
more severe than in the same latitudes
in America. This can be accounted
for only on the theory that the north
magnetic poles in America and Asia
form high barometers in winter and
the Asiatic pole being five or six de
grees further south - than ours in
America would account for the cold
of northeastern Asia extending further
south than on this continent
The reader will bear in mind that
the central portion's of the transient,
the semi-annual and the perpetual
low barometers are centers of warm
and the highs are centers of cold areas.
In the highs the atmosphere descends
and In the lows ascends.
The only permanent and perpetual
barometers are the four highs that
cover the north and south Atlantic and
Pacific, the lows that lie along the
equator on the great oceans and the
Icelandic and Behring sea lows.
Asia, Africa, South - America and
North America each have lows during
their summer seasons and each have
highs during their winters. The lows
follow the suu and the highs take the
opposite hemisphere. Prof. Foster.
WHAT IS ELECTRICITY?
It is often easier to name the sources
from which a well-known thing is de
rived, and the effects it is capable of
producing, than to explain what it
really is. Hence the difllculties which
have attended all attempts to define
electricity are not without precedent
or parallel. Faraday, Franklin, Max
well, Hertz and others have contrib
uted largely to our knowledge in this
field, and our impressions of the sub
ject have undergone more or less
change; but today we are apparently
as far as ever from a distinct, positive
understanding of the true nature of
this mysterious " agent Professor
Rowland discusses "Modern Theories
of Electricity" "in Engineering Maga
zine in an intelligent, if not satisfac
tory, way; but the best he can do is
to offer us negative and fresh prob
lems. Recognizing the trammels of tradi
tion, and realizing that he cannot of
fer- anything very tangible s;to . the
place of what he takes away, he con
fesses that "we cannot, free ourselves
from Jtbeao old fheorlesj and exactly
suit cur words .to our meaning." At
the very outset, he insists that "there
is nothing more certain today than
that electricity is not a nuia," ana
pronounces the term "electric curents"
"unfortunate." And then h& snows
that just as Newton required the ex
istence of an ether, filling all space; to
account for the force of gravitation,
so we must join Faraday ini pre-sup-poslng
that same medium as a means
for all the electric and magnetic ac
tions we witness. That these actions
occur along what we call "lines of
force" or "tubes of force" has long
been known. Maxwell's calculations
as to the electro-magnetic nature of
light and its itransmision in waves.
wonderfully confirmed by the demon
strations of Hertz, render the ether
still more necessary to the solution of
the problem. But the question then
arises, how can "lines of force" arise
in the ether? What is the ether, any
how? Swift as light, and electricity
are in their movement through space,
their journey from the sun to the
earth requires appreciable time eight
minutes, at least; while gravitation
acts instantaneously. That Is an in
explicable inconsistency. Moreover,
the ether does not retard the progress
of heavenly bodies moving through it,
nor impede the light rays from more
distant objects which pass near to
planets that might be supposed to at
tract it in layers denser than the
average, around them. Apparently,
then, the ether is without weight and
we are forced to conclude: Jfitner,
then, is not matter, but something
upon which many of the properties
matter depend. Where is the
genius who will give us an ether that
will reconcile ail the phenomena with
one another? ' ;
INCOME TAX
The NewLaw Is Amply
Quoted
For the Benefit of In
quirers.
Detail of the System and Its Operations
as Applied to Individuals and
and to Corporations.
A letter has been received by the
Statesman from a business man, mak
ine taauiries concerning the operation
of the income tax law under the act of
August 28, 1894. Inasmuch as other
inquiries have been made along the
same line a representative of the
Statesman took oooasion yesterday to
look the ma titer up. The gentleman
asks: First Is the exemption, of $4,
000 allowed Ma individuate, extended to
oaroorations? Second. Is mot a cor
poration exempt the same as an in
dividual and therefore does Wot have to
pay amy income tax if itbeir net in
come does not exceed 53,5007
There are two blanks furnished by
the United States government, through
tha internal! revenue collectors; one for
ndivicluals, and one (for, corporations.
In order to answer the inquiries of our
reader fully it will be mecsessary to give
those sections of the new law bearing
on both private arjd corporate taxation
under the new law. t
; Section 27 of the Wilson fcdH, which
became a law, reads as follows, and
covers the point in regard to the in
come tax as relates to individuals
"Section 27. That from and. after
the first day of Janiuairy, 1895, and un
tH the first day of January, 1900, there
shall be assessed, levied and collected,
and paid annually uqon . the gains,
profits, and income received in the pre
ceding calendar year by every citizen
of the United States, whether residing
at home or abroad, and. every person
residing thereim, whether said gains,
profits or Income fee derived from any
kind of tmoperrty. rents, interest, divi
dends, of salaries, or from any prof es-
Eiion, trade, empolymien, or vocation
carried ort in the United States or else
where, or from any other source what
ever, a tax of two per centum on the
amount bo derived over and above $4,-
000, and a like tax shall be levied, col
lected. and paid annually upon the
gains, profits, and income from all
property owned and of every business,
trade, or profession carried on in the
United States by persons residing with
out the United States. And the tax
herein provided for shedl he assessed by
the commissioner of internal revenue
and collected and paid upon the gains,
profits, and income for ithle year ending
the 31st day of December next pre-?
ceding the time for levying, collecting
and paying said tax."
Section 20 of this law states that all
persons having an income over $3,500
per annum must make returns also to
the internal revenue collector. The
opening clause of this scotiom which
relates to tliis is as follows:
"Sect&oi 29. That it shall be the
duty of all persons of lawful age hav
ing an income of more than $3,500 for
the taxable year, computed on the
basis herein prescribed, to snake and
render o list or return, on or before the
day provided toy law, ton such form and
manner as may be directed by the com
missioner of the internal revenue, with
the approval of the secretary of the
treasury, to the collector or a deputy
collector of the district in which) they
reside, of He amount of their income,
gains and profits, as aforesaid.
The gross gains, profits and incomes
returned toy persons shall tntdude:
1. Gross profits of any trade.buBinees
or vocation wherever carried xm.
2. Rents received or accrued during
the year.
3. Profits 'ram sales of real estate
purchased within ifawo years.
5. Money and value of all personal
property acquired by gift or inherit
ance 6. Premiums on bonds, stocks, notes
and ounons.
7. Income from trade tor profession
not by stated salary and not hereto
fore enumerated.
8. From salary or ' compensation
other than that received from the
United States. . . ,
9. -Undivided gains and profits of
any partnership. - .
li'. Interest received or accrued from
all notes, bonds or other securities.
11. Interest oh bonds or coupons
paid of any corporation.
12. . Dividends from corporations.
13. Income of wife or minor child or
children. . ' ' ; ' '
' 14. All other sources of income not
above enumerated.
The deductions alowed on the return
and therein enumerated are: ;. " :
1. Four thousand dollars exempt by
law. ' ..
2. Interest due and paid witihin the
year. . .
3. Natttanai, state, county, school and I
municipal itaxes raid, not including as-1
sessmenits for local benefits. ; , ' I
4. Amount expended In purchase or I
production of livestock or produce sold I
within the year. : .
5.- Necessary expenses specified by I
1 tenia actually incurred in carrying on
any business or trade.
6. Losses actually sustained during I
7. Actual loss2S on sales of real es
tate purchased within two years.
8. Debts contracted and ascertained
in the year to be worthless. i; .
9. .- Salary or compensation over $4,-
000 from which the tax of 2 per cent.
would be withheld by disbursing of
ficers of the government. -
10. Dividens Included in the estimate
of gross profits from corporations on
whtlah the ten per cent, tax has been
paid by such-corporations..
Section 32 of this new income tax
law will more properly cover the point
raised by the Mound City Inquirer.
The first section of that paragraph
reads as follows:
"Sec. 32. That there shall be as
sessed, levied and collected, except! as
herein otherwise provided, a tax of 2
per centum annually on the net profits
or income above actual operating' and
business expenses, including' expenses
for material purchased for manufac
ture or bought for- re-sale, losses, and
interest on bonded and other indebted
ness of ail banks, banking' institutions,
trust companies, savings tastttutions,
fire, marine, life, and other insurance
companies, railroad, canal, turnpike,
canal navigation, slack water, tele
phone, telegraph, express, electric
light, gas, water, street railway com
panies, and all other corporations, com
panies or asoctattans doing business for
profit In the United States, no matter
how created or organized, but not in
cluding nartniershd na." : -'.'v.
"Section 3a of this law which bears
upon the levying of the income tax
upon corporations reads as follows:
ism. do. Tha every corporation.
company or association doing business
for profit shall make and render to
the collector of its collection, district,
on or before the first Monday of March
each year, beginnins; with the year
1895, a full return, verified by oath
or affirmation, in such form as the
commissioner of internal revenue may
prescribe, of all the following matters,
for the whole calendar, year last pre
ceding the date of such return:
"L The gross profits of such corpo
ration, company, or association, from
all kinds of business of every name
and nature.
"2. The expenses of such corpora
tion, company, or association, exclu
sive of interest, annuities, or dividends.
3. The net profits of such corpora
tion, company, or association, without
allowances for interest, annuities, or
dividends.
4. The amount paid on account of
interest, annuities, and dividends,
stated separately.
9. The amount paid in salaries of
$4,000 or less to each person employed.
"6. The amount paid in salaries of
more than $4,000 to each person cm
ployed, and the name and address of
each of such persons and the amount
paid each."
The gross profits include:
1. All profits of any trade or busi-
2. Interest or coupons from bonds
or other securities of any corporation.
3. Dividends received from any cor
poration. . ;
4. Undivided profits of any corpora-
tion.
5. Premium on bends,
notes or
stocks. '
6. Commission or percentage.
7. Interest on government securities
not exempt by law. '
8. Bonds and securities.
9. Profits from sales of real estate.
10. From rents.
11. Profits from all. other sources.
to be enumerated.
The percentage expenses shall in
clude:'
1. Interest paid on bonded or other
indebtedness of such corporaition.
2. Losses actually sustained during
the year, which must bo separately
stated and fully described as to cause,
date and amount.
3. All taxes actually paid
4. Salaries and pay of officers and
employes actually paid during the
year.
5. Rents and necessary repairs.
G. All other necessary expenses
which must be itemized and fully ex
plained in the return.
The net profits shall include:
1. All amounts paid to stockholders
or shareholders.
2. The amount of undivided profits
on hand or carried to surplus of any
other fund.
3. : Amount of net profits used for
construction, enlargement or improve
ment of plant.
.4. All other expenditures or invest
ments from the net profits.
While individuals whose net profit
or income does not exceed $3,500 per
annum are not required by this law
to make a return to the government,
every corporation must do so no matter
what its income or profit may be. It
it is doing a losing business it must
make Its return, but of course if there
is no net profit or income, ithere could
be no tax collected. -
The exemption of ?4,000 allowed to
persons Is not extended to corpora
tions, but the return must cover all
net profits without exemption.
Neither a person or a corporation
pay a tax on anything but their net
profit or income. If a person makes
$6,000 a year and his expense is $3,000,
he would not be subject to taxation
uricler the new law. Attorneys hold
also that If a man draws a part of his
income from any corporation dividends
that he shall not be taxed doubly and
compelled to pay a personal income
tax on that amount which he is com
pelled to pay by reason of being a
stockholder or shareholder in the cor
poration. , ,
An inconsistency or irregularity in
the new law has already been discov
ered and it raises a serious point that
will In all probability test sooner or
later the constitutionality of the in
come tax law. The law states plainly
that where a man's net profit or In
come is less ithan $4,000 a - year he
shall pay no income tax.' But If his
neighbor receives one dollar net in
come or profit from hia investment in
any kind of a corporation, company,
or association, he must pay two per
cent income tax annually ; thereon.
Learned attorneys hold that this dis
crimination is unconstitutional and
that the courts will, when the test is
made, hold it so.
The new income tax law has already
become a subject of much study, not
only on the part of the people but the
lawyers as well, v ,
- GONE TO PIECES.
Grand Forks, N. D., Mar. .4. The
populist party of North Dakota will be
merged into a new silver rvairty. W.
;H. Starodlsih). attornev sreneral under
', the late populist state administration,
flnrtbority for Ms ,dtelartJon, -
AND FOUND IT PERMANENTLY
Los Angles, Mar. 4. Samuel A.
Brown, Sr., of Kalamazoo, Mtah.,
well known horse owner end breeder,'
died here today. . He had been suffer-
ing for several months with dun? trou-
ble and after having 'had several hem-
orrhages, osume to Los Angeles a few
weeks stalce for relief.
FACE UKEA BURN
Bloody Water Oozed Out Constantly.
Sufferings were Terrible. No Peace
- Day or Night from Itching
and Burning. Doctors
Failed. Cured by
CimCURA.
-mv -iiiVn disease, which wag the wont kind
of Eczema, started on one cheek like a ringworm.
lb Bureau aim ik.ucu uia jjwl
little fellow had no peace night
or day. Then it started on the
other cheek and chin, until alt
were raw as a piece of beef
steak, like a burn where yon
would rub off the skin, and ,
Dloody water oozed out con- ,
stantly. Hlb sufferings were
terrible. I tied his hands that
he would not scratch, then be
would rub his poor little cheeka
on his shoulders to relieve the.
intense itching. I had as good a doctor as was.
in Philadelphia, but he failed to relieve him. I
read oi cue uuticuka muajsuiua, uuw
purchased them, strange vo say, tnat wrymgn
he retted without scratching his face, and from
that on he improved ana eoon woe emtrety curea
I would like anyone suffering from this terrible
(tisease to see my boy now ; his complexion is am
clear and smooth as can be. This is an unso
licited testimonial, ana every wora is true, i
thank God for my child's recovery, and I thank,
the manufacturer of Cdticura.
mbs. is. a.
852 N. Forty-second St., Philadelphia.
CUTICURA WORKS WONDERS
ind have effected the most wonderful cures of
torturing and disnguringskinand scalpdiseasea
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flntrf thrnnvhont the world. Price. CUTICURA.
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iSD Chum. Corp., Sole Proprietors, Boston.
How to cure DEin uiseaees, maiira iree.
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BAD I W by Cuticura Boap. Absolutely pure.
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This eiftn
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Deoility,
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Prematureneas means impotency is the lint
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by tneuseomnayan. -
The new discovery tras made W the Special
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-It is the strongest vitalizer made. It is very -powerful,
bnt baimleea Bold for 81.00 a pack
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Send for circulars and testimonials. Address
HUDSON MEDIO A la INSTITUTE,
function Stockton, market dc KUla Ma,
' " Jian rranctaco. Cat, " W"