davidaulloa/AmericanStories huggingface dataset:
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27

UNITED STATES MARsHALs OFFICE I
New Orleans, May 26, 1874. J
THIS Is TO GIVE NOTICE THAT WARRANT N
l. bankruptcy has been issued out OF the District
Court of the United States for the District Of Lou
t,ana, against the estate OF John H. Ludwig
sen, Individually and as 4 member of the
late firm OF Low l. Ludwigsen, OF New
Orleans, in the parish OF orleans. State OF
Louisiana, adudged bankrupt upon his Deti
of any property belonging TO said bankrupt to him
for his and the transfer Of any property by him
are forbidden by law; that a meeting OF the credl
tors of said bankrupt, to prove their debts and
choose more assguees If his estate, will be
held al a court of bankruptcy. to be holden the
ninth dav OF June. A. b. 1874 at IL M., at the
Custonhouse building. New orleans, before c.
s. Kellogg, Register.
s. B. PACKARD,
iny2T leg United States Marshal.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27

OST.-TwO PROMISSORY NOTES. DRAWN
II by Lee & Jordan, of Lexington, Mississippi,
and payable. to the order Of Wallace Co.. one me
dated December g. 1872 payable in thirty days, for
five hundred and fifty dollars and twenty five
cents, and one dated December 3 1872, payable IN
sixty days, for five hundred and fifty dollars ana
twenty four CENTS four hundred and forty dollars
endorsed on one of the above described notes. The
public is hereby cautioned against negotiating
either of the above as payment has been stopped
May 4. 1874.
ny26 St WALLACE 4 co.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
ESTATE OF JOHN s. MOSS, HNDI.

vidually and q member OF the nrm OF
Witherspoon, Moss Co.-No. 1888
UNITED STATES MARsHAL's OFFICE,
New Orleans. May Is, 1874. J
TVyHIS rs TO GIVE NOTICE THAT A WAR
l. rant in bankruptcy has been issued out OF
the District Court of the United States for the Dis
trict of Louisiana. against the estate OF John s.
Moss individually and a member OF the
firm of Witherspoon Moss s Co., of New
Orleans. in the parish of Orleans. Stase OF
Louisiana, adjudged bankrupt upon his own
petition; that the payment of any debts and
the delivery of any property belonging to said
bankrupt to him, or fer his use. and the transfer
of any property oy him, are forbidden by law; that
Q meeting Of the creditors of said bankrupt to
prove their debts and choose one or more assgnees
Of his estate, will be held at a court of bank.
ruptcy to be holden on the twenty'third day of
June A. D. 1874. at ii A. NJ, at the Customhouse
building New Orleans, before D. Augustin, Register
8. B. PACKARD.
myI1 ia23 U1ited States Marshal.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
COURT RECORD.
TUESDAY, MAY 26, 1874.

United States Circuit Court.
United States VS.. w. j. Cruikshank ct al.
Conspiracy and murder. On trial.
Supreme Court.
Present-Chief Jnstice Ludeling, and
Justices Taliaferro, Wyly and Morgan.
The following opinions we're rendered:
BY JUSTICE TALIAFERRo.
No. $500 State ex rel. Louis B. Claiborne
appellant. VS.. Charles Parlange.-From
Seventh judicial District. Intrusion in Of
flee, relator claiming to be district attorney
pro tenn of Pointe Coupee, by election of
the police jury. Act of March 9, 1874, pro-
viding for the appointment of district at
torneys pro tenn by the Governor, does not
affect the status of those previously elected
by the police jury. 1t is not retroactive.
1t applies only to parishes where there are
vacancies; State vs.. Krieder, 81 A. 4S2.
Judgment reversed; relator to be re-
cognized as district attorney pro TEN.
No. 1867. Widow George L'HOte vs. An
DIRE Dubuch ct al, appellants.-FrOm Sixth
District Court. Appeal from order of seizure
and sale on mortgage. Judgment con-
irmed.
First District Court.
INFORMATIoNs FILED.
Petty larceny-Herman Westling.
Knowingly receiving stolen goods-Her-
man Westling.
Entering, etc.-Clem Washinton.
NOLLE PROsEQUI ENTERED.
Mary Wagner-Petty larceny.
PLEADED GUILTY.
Josephine Taylor-Assault and battery.
vERDICTS.
State vs.. Joe Bennett and Tom Haley
Assault and battery. Not guilty.
State vs.. Charles Green.-Petty larceny
Mistrial
State VS.. Joe Albo.-Knowingl gly receiving
stolen goods. Guilty.
SENTENCED.
G.. Crsn.-HOrse stealing. Eighteen
months in Penitentiary.
Fourth District Court.
Judge Lynch rendered the following de-
! cisions: G.. Washington Va. Hugh McClos-
KEY; Charles Lewis VS.. Hugh McCloskey;
| Charles Lewis vs. Louisiana Portable Com
| pany.
New trial refused in each case.
II. S. Scholgel vs.. Rudolph Hecht.-Stay
| of proceedings on certificate of bankruptcy
set aside.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
Tho Case of DOckerY.

A Havana letter says the fate of the
American, +. A. Dockery, who was arrested
at Neuvaitiso, On April 3, is still un certain.
The authorities, represented by General
Portillo, commanding that district, ordered
his removal to Puerto Principe for trial.
1t is expected, from the hesitation shown
to proceed to extreme measures, that Dock
ery's life may be spared, but the entire
matter rests with the Captain General, and
his decision must be patiently waited for.
Dockery has been heard from up to the
fourteenth instant, and is in good spirits
notwithstanding the rigor of his cOntine
ment, W hich has, by reason of poor food
and water, rough accommodations and
heat, affected his health and reduced him
in weight.
Anti.Liauor Traffic Conventional
ALBANY, n. Y, May ga call has been
issued for a convention, to meet in Auburn
On the twenty-third of June, of all persons
in the State who oppose the licensing of
liquor traffic, the manufacture, sale and
use of alcoholic liquors as a beverage, and
who are willing to unite upon one common
platform for the entire prohibition of the
same through national, State and municipal
LEGISLATION.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
LOST.

oSA REWARD.-LOST-ONE NOTE, FOR
Os)V the sum of $500, drawn by A. Macarthur,
payable one month after date; another note, for
the sum of $254, drawn by W. w. Mccullough,
PAYABLE sixty days after its date. The public is
warned not to negotiate said notes, the payment
of which has been stopped in the hands of the
drawers. ARMAND bELOI,
Corner of Claiborne and st. Ann streets.
my24 St.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
THE RIVERs.
Above low
A Sad Day at West POin1.

The river here is two feet seven inches
below high water mark of 1871.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
Friday, July 81. 1874,
LIST OF GIFTS:

Grand total 90 600 gfts all cash. ...S2, 5OO,OOO
PRICE OF TICKETS:
wbora +;oka+s --.-..-............,...S $50
ualv.s ---....,....... 25
tTa,.h -, oaah ac,non ........
Eleven whole tickets for or................-.... oD9
Twenty-Five and one half tickets for ..looo
Tickets are now ready for sale. and orders &C.
companied by cash will be promptly filled
Liberal commissions will be allowed to satsfac'
tory agents.
Circulars containing full particulars furnished
on application.
THOMAS E. BRAMLETTE,
Agent and Manager, Public Library Building, Lou
isville. Kentucky. my2o
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
IN BANKRUPTCY.

ESTATE OF JOHN ii. LUDWlGSEN,
Individually aid a memoe OF the late hrm
OF Low l. Ludwig sen-No. i4l0.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
NEW YORK.

Sale of the Alabama and Chattanooga
Railroad.
New YORK, May 26.-The Alabama and
Chattanooga railroad, one of the leading
trunk lines in the Southern State, was sold
to-day, by Governor Lewis, of Alabama, by
and under authority vested in him by the
late Legislature of Alabama. The purchas-
ing parties were Atbalch and a company
consisting mostly of New England capital
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
sixth District Court.

Eugene Driscoll VS.. A. H. McArthur.-
Petitioner alleges illegal arrest under act
No. 9, known as the lottery act, imposition
of fine by defendant and confinement OF
five days in Parish Prison by virtue OF
commitment in default of payment signed
by defendant: that the act has been de-
clared unconstitutional by this court. and
prays damages to the amount Of 500.
New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-05-27
The Weather and Rivers.
3:43 P. NJ. to-day, local tim

OFFICE METEOROLOGICAL OBSERVER, |
New Orleans, May 26, 1874.
The following is report of the weather
The New York herald., 1874-07-13
A CHAPTER OF ACCIDENTS.

steam Boiler Explosion, Drowning and
Incsndiarism-A Gunner Of the Kcar-
sarge Dead.
PROVIDENCE r. L, July IL, 1874
The steam boiler in the planning mill OF Bliss
carpenter in Pawrucket exploded Saturday after
loon and shattered the buildings badly. Two Of
tie employees we're injured, but not seriously. The
l,ss on building stock and machinery Is estimated
q S1O 900; insurance $4,000. The cause OF the ex-
T0slon Is not known.
DROWNING.
John smith. Jr., aged eighteen, was drowned at
tie MerinO Mills at Johnston on Friday night.
INCENDIARI6A.
walter 8. Gardner's barn in Pawtucket Lebanon
viage) was burned by an lncendiary fire early
Saturday morning. Loss S. 400; insured for 200
II the German American and Niagara companies.
BRAVE sEAMAE's DEATH.
Charles Butts gunner on the Kearsarge when
tie Alabama was sunk, died suddenly IN Warren
Oi Friday.
SAD ACCIDENT.
william Southern, aged twenty seven, was
dOwned at Lansdae on Friday night while bath
iR. He was an Euglishman, and was to 30 to
B,ston the next day to meet his wife and two
children, who sailed for this country on the 10Th
n
The New York herald., 1874-07-13
MUSICAL AND DRAMATIC NOTES.


M. Louis Dachauer, the distinguished composer
and organist is at Newport this summer.
DownIngs Ninth Regiment band give interest
ing musical entertainments at jones' Wood every
Sunday afternoon.
Mile. Pauline Canssa's success IN English opera
nouuced character.
The Central Park Garden concerts ofMr. Theodore
Thomas constitute the chier attraction In music
here during the summer.
Miss Kelloggs preparations for her next season of
English opera are OF very extensive kind, her
repertoire being large and varied.
SrAiss Matilda Phillips, the sister OF our eminent
American c0ntralto is on a visit to Boston, She
will appear in opera in Italy IN the fall
The Societe Alsacienne Lorraine will give a
on Wednesday, July Is, for the benefit Of the ex-
paJriated citizens OF the annexed provinces
Nine. Stolz is said to be terribly afraid OF
crossing the Atlantic, so that strong inducements
must be held out to her to make the effort. She
Is such a great prima donna, however, tnat no
pains or expense should be spared. to bring her
here.
Mafgaretta B. Moore, q young lady Of rare
beauty and talent will appear IN her dramatic
readings, at Association Hall, this evening,
At reception gwen by the Young Mems Chris uan
Association. Miss Moore is pronounced by the
press Of the country as 'the youngest and most
pleasing dramatic reader in Amerca.n
The New York herald., 1874-07-13
AN BXILE'S RETURN.

IN consequence OF letters received from Ireland
from Some Of the leaders Of the national party Mr.
John Mitchell, the famous exile and pubncist has
determined on returning 60 Ireland with view to
contest the election OF some constituency on ad-
vanced national principles. An assurance rom
his prother-in-law, Mr.. John Martin, one Of the
home rule members OF Parliament, that Mr.. Sulli-
van, one OF the sitting members Tor Louth, will
resign In favor OF Mr.. Mitchell, has decided the
latter to take this decided step. or course, Mr..
Mitchell having escaped from prison before tae ex-
piration of his OF fourteen years, Is liable to
be arrested and thrown into prison again. Mr..
Mitchell has already taken his ticket and win leave
1or Liverpool next Tuesday, l4th inst, by the
Williams Guion steamer ldaho. As ne wishes 20
make as unostentatious an entry as possible into
ireland he will not land at Queenstown, but Will
berry his native city, to Newry or to some other
Northern city. sum OF about $4,000 has already
been collected In Ireland to defray his expenses
and some $1,000 here.
The New York herald., 1874-07-13
A CASE OF MAYHEM,

While Mr.. Robert Bennett, a well known Wash
ington Market butcher, was returning with his
wife yesterday afternoon, on the boat from Coney
Island where they had been spending the day. Fred
erick Naples endeavored several times to attract
Mrs. Rennett's attention by rapping with his
knuckles on the window near which sne was sitting.
Mr.. Bennett, noticing it, requested him to desist,
informing him the lady he was insulting with his
attentions was his (Mr. Bennetts) wife, but re-
ceived as a reply volley OF oaths and indecent
words, at which Mr.. Bennett lost his temper and
struck him In the face. In the nlelee which ensued
Naples bit Benefits finger nearly on and other
wise injured him before they were separated.
On landing at the pier Naples caused Bennett TO
be arrested on a charge Of assault and battery,
and Bennett preferred O counter charge OF may
ncm. They were both locked up Tor appearance
.to.UQrroWs
The New York herald., 1874-07-13
CLUBBED AND KILLED.
A Pretended Detective Knocking a Luz
natic Down and Arresting Him.

A Pretended Detective Knocking 4 Luz
matte Down and Arresting Him.
John Burns, Of No. 424 West Fiity-fourth street,
died yesterday afternoon, at the Ninety-ninth
street Hospital, from wounds received on the 8th
inst. at the hands OF one Timothy Kelly Of No. $50
Eighth avenue Kelly pretended to be employed
by firm in Eighth avenue as private detective
He was arrested yesterday afternoon by the police
of the Twenty-second precinct and locked up in
walking along Ffty-fourtn street he felt pair OF
hands suddenly grasp his throat from behind and,
struck back with a short club he carried ed
and MT Burns as ne afterwards found
matter. as told by several persons last night VINO
witnessed the striking, Is that Burns was stand
ing in Ffty.fourth street on the afternoon OF the
8th inst. and acting in a manner that annoyed
many Of the people living In the nelghbOrhuod.
Burns was sunstruck some two years ago TO this
ally goes out OF his mind in warm weather. He
had an attack OF this kind on the day In question,
and his vile, respectable, hardworklng woman,
warned her neghbors OF her husbands condition.
They ielt somewhat uneasy, and q Mr.. Ehrens,
who keeps a grocery store next door to where
Burns lived, called the attention of Kelly to him.
Kelly had been representing himself In the neigh
bornOod as detective, and che people were under
The impression he was attached to the police
force. Seeing him approach slowly down the
street as II he were patrolling, Mr.. Ehrens called
to him, desiring him to take poor Burns to the
station house. The would-be detective ofiiciousiy
grabbed the unfortunate lunatic by the arm and
commenced dragging MIN. Burns resisted and
caught Kelly BY the arm The latter desiring an
opportunity to use his club and show the au-
thority which he had not pulled 1t out and
struck the miserable mad sufferer on the head
twice. All the people cried "Shame!" but 1t had
no effect he beat HIM soundly and then pulled him
along the street TO the station house. Burns was
attended by the surgeon called from the hospital,
| and was then conveyed to the hospital itself. He
fingered for three days, but expired yesterday
| from the effects OF the wounds on the nead Kelly
| is now at the Twenty-second precinct station
house, and will be handed over to the Coroner to-
.la
The New York herald., 1874-07-13
DESTRUCTION BY THE RAIN.

PHILADELPHIA. Pa, July IL, 1874.
heavy rain storm visited this city last night. A
ten-ioot culvert at Second street and German
town avenue caved In making hole fifty feet long
and twenty-five wide. culvert on Montgomery
avenue, below Ninth street, also gave way about
vert on Twenty-fourth street, above Hamilton,
Caved in just as milk wagon was passing over II,
and the horse, wagon and driver fell into the hole.
The driver and horse were rescued, but the wagon,
with Its contents, was demolished.
CLEVELAND, Ohio, July H. 1874.
heavy rain has been falling nearly all day.
Hubben's block, in East Cleveland, fell in about
ten A. M. The catastrophe was caused by the &C.
cumuiation of large quantity Of rain water upon
the roof. the gutter pipes being chOKed. Several
persons were In q barber shop on the ground floor
OF the block when 1t 1ell, OF whom one was killed
ana several injured two seriously.
The New York herald., 1874-07-13
A CATHEDRAL DEDICATEyj,

HARRISBURG, Pa, Jyiy IL, 1874.
The new Roman Catholic cathedr al was dedi.
Gated to-day. BishopsWood, Philadelphia; Lynch,
Charleston, s. c.; OHara, scranton; Beaker Will
mington, Del. Shanahan, Harrisb urg, and over
100 clergymen, including the venerable Father
Keenan,, of Lancaster, were in attendance. Socie-
ties accompanied by bands from Columbia, Lam
caster and other places were present. The dedt.
cation services at ten A. NJ. were conducted by
Bishops Shanahan and o. 'Hara, VINO also celebrated
ponti1cal high mass, Bishop Lynch preached the
Bishop Wood in the evening, after which Bishop
Lynch again pfeached<
The New York herald., 1874-07-13
ARMY INTELLIGENCE.
WASHINGTON, July 12, 1s

WASHINGTON, July 12 1874.
Owing to the curtailment OF appropriations Gen.
eral sherman Hnds 1t impossible to change the To-
cation of troops to the extent he desires, having
in view sanitary and military purposes. The
Missouri and Texas since 1855 or 1865; the Twenty
'curth and Twenty-fttn (coored) regiments In
Texas since 1886; the First cavalry in Oregon and
California since 1866, while the Seventh Seven
reenth and Twentieth regiments OF infantry have
sen on the upper Missouri for the last five years.
The New York herald., 1874-07-13
THE MURDRROUs INDIANS.
satanta, Big Tree and Lone Wolf ON
the Warpath.

ST. LOUIS, Mo-, July IL 1874.
gentleman just from Fort Sill says the Indian
chiefs Satanta, Big Tree and Lone Wolf are in
collision with the whites and that serious trouble
may be expected.
Colonel Carlton, with one company of the Tenth
cavalry, is on a scouting expedition through the
Cheyenne agency.
Major Up6am with one company Of the Sixth,
has gone to Medicine Lodge, and three companies
of the Fifth infantry. from Leavenwortn have
gone scouting along the trail from Washtta
through the Cheyenne agency.
The New York herald., 1874-07-13

POUGHKEEPsIE, N. Y, July H. 1874.
There has been succession Of severe thunder
storms along the Hudson for two days, the effects
of the lightning in some places being quite de-
structive This morning the Baptist church at
Sing Sing was struck, but not seriously damaged.
For three days the mercury has averaged 95
In the shade. An immense quantity OF rain has
fallen, but as yet no damage from water Is re-
fad
The New York herald., 1874-07-13
PEDESTRIANISM.


Great Feat by q FemnIe WAIkIts
The London journals of June 80, report as fol.
lows:-Yesterday evening girl named Richards
successfully concluded at stapleton, near Bristol,
the feat OF walking 1000 miles in 1000 consecutive
hours. When she commenced, on the 18TH OF May,
On application was made to the magistrates TO
interfere, but 1t was unsuccessful, on the ground
that the young woman was Tree agent. 1t was
stated that she undertook the task In order that
peg father shQpd WIN WAGER Qi &to.
The New York herald., 1874-07-13
FUNERAL OF GENERAL OOWDIN.

BOSTON, Mass, July IL, 1874.
The funeral OF the late General Robert Cowdin
took place this afternoon In the Shawmut avenue
Unversalist church. Large delegations from the
several military and civic organizations with
which the deceased had been connected were
present. The veterans OF the old Massachusetts
FIRST regiment acLed as guard OF honor. Many
thOusand people lined the streets through whicn
tte procession passed. The weather was sh0werY,
The New York herald., 1874-07-13
ALMOST A TRAGEDY.

Patrick Keavney. residing at No. West street.
was arrested last evening at. the tnssgation OF
Edward Siavin. OF the same address, who accuses
him OF fe0niously shooting at his (Savtn's) vile
with loaded revolver, the ball narrowly MISS
ing her. The prisoner was locked up IN the .Twen-
ty-seventh precinct station house to await axaml-
nation this morning.
The New York herald., 1874-07-13
A WIFE MURDERER SENTENCED.

CHICAGO, ILL.,, July IL, 1874.
L,fyus, who recently murdered his wife In
Gravesvtlle, Wis, pleaded guilty on saturday last
ana was sentenced to the state Prison lor lie.
The New York herald., 1874-07-13
Spanish Account of Concha's Fall.
Madrid June 2o) correspondence of the London
Stan iard.1
THE CHANNEL YACHT RACE.

From the London Post July IL
The yacht race from Dover to the Isle Of Wight
was concluded yesterday morning at two O'Clock.
Mr. W. Turner's schooner Cetonia, 2O2 tons, was
the first to round the Spthead buoy, and was lot
lowed q quarter OF an hOur afterwards by Major
Exlnria achQQner GWonlOline. lnA tons.
The New York herald., 1874-07-13
THE PARIS PRESS.
MacMahOn's Reasons for Sus-
pending a Newspaper.
The Words and Meaning of the
President Misrepresented.

fspEcIAL DESPATCH TO THE HERALD BY CABLE. I
PARIS July H. 1874.
The suspension of the Figaro was caused by
chat newspaper quoting Marshal MacMahon's
words conveying his determination to main
balm the Septennate, and then apostrophizing
Che Assembly as follows:-
s'By your orders the Marshal became the
supreme head of the State the army knows
only him, follows but him. The army hav-
ing q horror of q factious Parliament will
defend the commander to whom you intrusted
power against any party or faction desiring to
overthrow the irrevocable decree. The army
must enforce the decision of the Assembly"
Public Feeling Towards the French
Prosident-The Committee OF Thirty
ON tho Executive Power.
PARIS July IL, 1874
The Extreme Right publish q disavowal of
hostility to President MacMahon. but they
condemn the action of the Ministry with re-
gard to the manifesto of the Count de Cham
bord.
The Moniteur says ex-President Theirs is de-
cidedly opposed to the organization Of
NacMahon powers.
ACTION OF THE COMMITTEE OF THIRTY.
The Committee Of Thirty has appointed
sub-committees to draw up bills on the Or
ganization of the Executive powers and the
establishment ofa Senate.
The New York herald., 1874-07-13
YACHTING NOTES.

The following yachts passed Whitestone yester-
day
Yacht Triton, Aye, mr.. Thayer, from Cold
Spring for New York.
Yacht Dreadnaught NY.Y.C., Mr.. Stockwel,
from Northport for New York.
The New York herald., 1874-07-13
FATALLY RUN OVER.

BALTIMORE, Md, July IL, 1874.
charles Maeder, aged hfty-two years, messen-
ge. at the Catholic College at leicester, Md, on
tn, Baltimore and Ohio Railroad was run over
AMI Instantly killed at that place TINS morning by
the Frederick accommodation train. He leaves q
widow and four children.
The New York herald., 1874-07-13
CUBA.
An Extra Tax on Property and Income-H
the Proceeds Are To Be Applied-The Exempn.

HAVANA, July IL, 1874
The ofaciaI Gazette OF Saturday publishes y de-
cree by the Captain General imposing an extra
ordinary tax OF two and half per cent per annum
on the value OF city and country property, indus
tries, commerce, arts and professions, the capital
whereof is to be ascertained by sworn statements.
upon the basis OF which the tax is to be estimated
individuals engaged in the arts or professions
to be taxed on their annual net incomes. The tax
is to be collected quarterly IN advance, beginning
with July l. 1874, and ending with July l. 1876. The
proceeds of the tax to be applied to the
gradual amortization OF the debt OF the Treasury
of the island.
EXEMPT.
Generals and other officers and privates OF the
army and navy, members OF the clergy, civil em-
ployes and other persons possessing capital and
dependent on their salaries Tor support are ex-
empted. as Is also property in the city or country
the construction or development of which began
after July l.
The proceeds from the exercise OF industry
arts or professions are exempted on the same
basis. Estates totally unproductive or found on
investigation to possess capital insufficient to pay
the tax are also exempted