The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1867-03-15


farther west Building improvements crowded IL
out. To-day the march of improvement is to wards
II must soon be removed, and the city should now
purchase hundred acres Of land in the remote part
Of the city, or river navigation, where building
materials are cheap and there erecta house of cor
rection. Then when the prison is to be removed il
can be placed side by side with the House of Cor
rection, and when the Almshouse is forced from
its present location 1t will also go TO the spot
Mr.. Wllets said that the question of site is the
question of erection. If the Parade Ground should
be devoted to the purpose then the building will
be erected If the Parade Ground is rejected there
will be no house Of correction, and the reason is
this: There is large piece of ground, unocSupied,
yalueless, save for this purpose Ihe city owns IL.
| 1t was provided for the extension of the county
prison. Manipulation turned 1t into a Parade
, Ground, and now it should revert TO It's original
purpose. The convicts in Moyamensing can all
! labor on the new building, and If the Par ide
Ground be chosen the building will at once go for
ward, but alter the site and there will be no build
| ing erected.
Mr. Potter argued in favor of the same views.
! Mr.. Mershon declared that the House of Oorrec-
| uon would oe pest spot IN tne Iwenty-sixth
ward. The county prison is so already, and the
House OF Correction will render the nuisance ten-
| fold. He suggested the Almshouse grounds as
The debate was continued until nearly O'Clock.
Finally motion was made to strike out ''Pa-
/ rade Ground" from the amendment.
MIR. J. q. Martin called the previous question
| The call was sustained.
The motion to strike out the parade Ground"
! was agreed to.
! on agreeing to the title, the Chamber referred
! the whole subject to a special committee.
The resolution from Select Council to appoint a
| committee to entertain the Boston Councilmne
! was agreed to.
Ray, Ellington, Wagner and W. d. Martin.
The two latter declined.
Mr.. Milton presented resolutions of sympathy
with the people of Ireland in their brave but un-
! equal struggle with England for liberties denied
during seven hundred years.
Mr.. WGgner-I move to refer TO the Committee
on Law.
The motion to refer fell.
The resolutions were agreed to.
Messrs Palmer and O'Neill added to the
Committee on Entertainment.
The Chamber, by vote of 90 to 90, refused to
suspend the rules to allow the Chamber TO con-
unue in session after seven o'clock
Mr. Shoemaker, for the Committee on Finance,
reported ordinaces as follows:
To appropriate 1854 for the salaries of two
officers of the Court of Quarter Sessions for 1867,
the appointments having been made first OF Feb
ruary, 1867. Passed.
To appropriate S2675 to the Inspectors of county
prison, TO increase the salaries of the officers and
employees OF the prison. The old appropriation is
S25 1876, the increase would make it S27 500 raising
the salary of the Superintendent from $3.50 to
$4,000 per annum, ana the others proportionately.
Postponed.
Toappropriate S2l2O to the Board of Health for
the salaries of additional officers, assistant
officer, an assistant clerk and two additional
nuisance inspectors Postponed.
To increase the salaries of Messengers of Coun-
ellis to $1,000 per annum. Passed.
To release the sureties OF Hill 81 Smith, contrae-
tors for cleaning the streets. Postponed
Mr.. Kay, chairman Of the Committee High
ways, reported the following resolutions:
To grade Tenth street, from Morris to Jackson
To open Thrtieth street, from Bridge to Haver-
ford street, Twenty fourth ward
To lay board sidewalks on Township Line road
and Ashmead street, Twenty. second ward.
To increase the salaries of the bridge watchmen
TO $3.50 per annum, and to appropriate $2l2O tor
To open Twenty-seventh street. from Federal
street to Clark's lane, Twenty-sixth ward.
To open Twenty ninth street, from Lehigh ave.
nue. to Ridge avenue.
To grade Nineteenth street, from Fisher lane
to Thorp's lane.
To grade Dean, Lentz, Forty first and other
streets.
They were agreed to- Adjourned.
DECISION OF THE SUPREME Court RELATIVE TO
MERCANTILE TAX following decision
relative to the application of the mercantile
tax law to manufacturers has been rendered,
The case was argued in January, and a few
days since Justice Read, of the Supreme Court,
in equity, delivered an opinion, from which
we make the following extract
The plaintiffs allege they are the proprietors
of a lanyard, where they manufacture hides
into leather, and sell part so manufactured to
shoemakers and others at their tan yard, and
the rest they sell or cOnsign for sale on COM
mission to commission leather merchants in
Philadelphia and elsewhere, and sell at their
lanyard their own manufacture exclusively,
and do not keep any store or warehouse away
| from said lanyard. They also allege that
| there are many other tanners under like cir
! cumstances who are also assessed, and the bill
! is formed so as to permit them to come in and
| become parties thereto. In form it is a class
! bill.
They claim to be not liable to assessment,
! by virtue of prOvisO of the 18th section of
the act of 22d April, 1916 (P. Laws, p. 4SS),
and the decision of the Supreme Court in the
| Commonwealth VS.. Campbell, 9 Casey, $50.
| This case was decided prior to the acts of 1862
! and 1866, which appear to make the Court in
the first case, and the mercantile appraisers in
the second case, which is the one before us,
final arbiters, from whose decision there is no
appeal to any other tribunal.
| In Com. eX rel. RaWle VS.. Supervisors of
| Colley Township, Casey, III, it was said if
the Treasurer attempted to sell land for road
taxes paid to the Supervisors, he would be
restrained by injunction. In Hughes VS..
| Kline, 6 Casey, 227, it was held that the deci-
| sion of the Court of Common Pleas, on an
appeal from the County Commissioners, under
the act of the 26th of April, 1850, is concu-
| siye upon the parties, both as to the assess
ment Of their real estate for the purpose of
ceedings of the County Commissioners; and it
was also held that bill for an injunction to
| restrain the collection of the tax could not be
| maintained.
In Miller VS.. German, 2 Wright, 800, an
| injunction was granted against supervisor
| and collector where no opportunity had been
| given to work out the road taxes, which was
| a condition precedent to collection by legal
process.
None of these cases authorize this applica-
| ton to court Of equity to restrain the COllec-
tion Of all taxes due to the State of one class,
which by the very tribunal to which the State
has entrusted these assessments and collec-
ton, and from whose decision there is no
| aDDpal. have decided that tbasa V,1o oiptiA, md