davidaulloa/AmericanStories huggingface dataset:
, 1881-06-09
A CHICAGO MAN.

s....., n,.n.,.h =, r.. t.st.,., 1-,,,,,,
op<e"' Da'1'." :" ~ 1a', Nv ,t,,'1t."",, n
NEW ioisfs' June e:-nt' Wnlt'''an -.
White, Of No. 1:al Park avenue, came INTO
lam q; Wilson. nf Ch[cuRo. who WIS III
tho custoIv of po!lcelnan Phillips,
~ +ha Eost F,ftufrst Street S.u-
~, 'o n. 1v,rta statn,l r. '1nsItc,,
tion' ~. Wa.tu .,,s, o'au" % ~ ,.v'.',so uns..so
Anrry TINT Mr, Nltsol. And Deeil sanes1hs
for the past few days from tluinentlu, SUPER
inhmcci by too free use of alco-
h"tto s,,n,,,ton,a ord haI ham ,1,-
'!olic s11lana''' r,,. a.u na.t,, aI o' ~. W" ~"
tier nus caro- 1''s u'othhs Ho en.
nf his friends i'll Elghty.fourtl, street,
1,ear Lexington avenue. mid thc Doctor. who
followed llin ta tile Fifty-eIgtltl, street ssn'
linn ri fi,e ATatrrrhlitnn Elevated 1la11rONtl.
, 1881-06-09

That Carl had tccn very badly Whipped,
aud tue question was whether lie wnuld iiut
l% killed outright snn's .f t'.eSs days by tie
"saI,"t ,Il. atli WIS fighting livery nrnthrr's
sn,, nf tIlcn Ut thr same time, and Il WI. me.
Miss That rt,tlItal him, in'lfkr deatl. nn'l p,lt
lin IN lh. Kitchen, unl he lnpted l1rstairs.
IruIinrs. Hantanls Is Just as ln. rs Irish,
Miss"
Somehow or other, for months tho icssn1i
f1nrisatl! Ind received seemed 10 have lill-
presEttl Itself Oii his El.lckEi, brain, Tor !c
showed no disposition to cl'ter the lists. lie
wns very 0bservant Ut this c0ek-crnw he10w.
anil. having now access to tho back r0ur,,
WhnEd pGrc!l ~, the wIntiow-slll, and VIII,
the permission, Of lIfs little mistress would
below. -
Ills program 1T performances now IN
creased: lie would flap l,fs wings at tite
wnrtl oF command. and stand oil one foot
Ills greatest achievement WAS to draw II
little i,aHte!Martl b1x.on wheels. Tltts i,cr-
for'natce !EGeslieutly WIS 'iisgl'sted with,
ru,'. he would, llnweyer, ,deltbcratciy
paper yelItc'e. Sti!f, t'arl's temper was
il0l to be trusted. for mt 9tic uf the nir'4
brothers or. sisters co!l!l take auy liberties
WITH ltm. No "e So,, !iIt Lin t,l' savn ,,It lIs
alltl he wnnId peck ut the M,ot. There wastlt
cat IL the lolise during tho first SIX mont lis or
t;ari's tifn: then white kitten w9s intro
slnred 4 light was expected. II f}nrls lncll;
nations llnsl been allowed 70 have their full
Kitty was not puRliacfnsls. As there was w..
rtsiSt9nen Un Iler part. slIe allowed herself
to he buIl!eti, nMl t;nri anI Kit brcnnt fast
frfeiltls. No bayfM!nGss WIS eyer displayed!
by t;nrl, 50 when Kitty would Try to )lHl
amusement by, cfawing him her companion
wonltl peck ut her IN earncst: They i'scatiIe
Uulte Intimate In time. atnl Gari a1id Kitty
eat nut Of the Same satscer.
fully statct. Ills mistress tried to aceusto'l
HIN to u suit, of c!othes.--.a kind of lotst'
cnnt,-hut Curl declined. You ntRaIt pitt I!
cout on him. but snaccoutretf lie never would
IudRe: Lust autumn Gari once more went
| Into the bnsSt-cuMr. Whether ltn hild nc
gnired tile nrt Of fighting, Or WIS ltl better
l,unlor. 0r 1iLs brothers we're sutlst!ud with
/ Ills former prOWnss, Is l'Dt known, lt frpit1
, 1881-06-09
DOUCICAULT
AND 1tT9 ABANDONED WIPE.
ansftdI 1ftndfth Ia Tnk Ehiead11 IfihnnA.

tNyTk 1fY0 NM WfPE.
81, ASp ] LIZ AnAncSnn " ~. ,;s..a,, VIZ. ,1ttss
spss.o' n"'a.e" 70 '"s ,r,' cn.saso '',s 1'.I A..
NEW f0nK, June S.-Ih0 tfotibles OF the
l}o,lclcault fult,l!y werc aired again in tho
S,nr,nc Court to-day OF, the motion of Dion
fIor,lnorit,a ,vtfo fnr nItmnnv Tim nt1,.
oueea'S ,,s.,s a4 Nv m'o n,oina",t M ' u.ta fort,
t%.. ,or husband has mn fncoue
If t%"' en- M nm "'v vpar AMI Ia wortil
million dollars. In ono of the af1lunylts III
opposition Mr.. Bouclcault declared that I'll
Is;D he puvc hia wifi, Mi lin property. inclutl.
In. ,,tnatoa,, Into In Chtoaun and twn
houses III thls city, anu uaeI hhu h!s
life Insured for the benefit Ut Ills
family. lf.s fa,nily was very extravaKant,
and I,e bna lleco,un M reducei that 1,e Is de-
t ~ .''.. ~. ~ s,s ,'is s,,,.,,nrt
, 1881-06-09
THE BREWERS,

TfIn STRIKERS ABKIS0 TO III: TAKEN RACK
AT THE O1.b RATES.
NEW Yon., June 8.-.Tlle employing brew
era ,uet this afternoon, and It waa reported
that twelve men in Abbott's Williamsburg
brewery asketl To ba taken buck to-day ut the
old rates and were refused. Also, that at
Obesmayer u Llehmann'a brewery alt tbs
men lad raturllel TO work at the old terms
A report ,Ras also received that all the Gill.
ployes of Maupat's brooklyn brewery, in-
clt.t!ln2 tho foreman. had applied fur rein
statement to their Old positions, but were
told their services were no, l0nxeE required.
Also, that .the brewers III the AoFrlsausa
brewery bad n.,
RESIGNED rlsoM THE tNloN't'
and returned to work. a dispatch was read
from the Schayenen, d Arneul brewery.
stating that orders tlad been given to furnish
beer tu no poraun but rcKulnr, c4stn!'ier,::
Charles lspL1s. II was rsportsd h"a Yaia on
q! tholr sarviees would not BE- wants.!: a
experienced brewers. The strikers st6ppad
tbs WAGONS Ut Clauseu's brewery this after
, 1881-06-09
UNDERGROUND rRAvHL.

THE WORK on THE uNnENalMtfS! ltAsIt'
AOAD TO nE PUSHED WITH KAHNRarSEss.
spsetat H.patsA Ia Tns Chicago Tribune.
NEW YoRK, June 8-Tho work ut digging
tunnel fos NIL underground rn!lroaa tn this
city Is tn be pusled forward with earicst-
ness. The thing has beon talked over aud
written about for the past twelye years,
when the scheme llrst took tangible
shape, but the new Company, with Gen. slo-
Clellan ut Its head.proposes to do somathfnR.
THE contracts arc now drawn f0r construct
,nx os 'ls 9t the roaa p paEt ,sd1it, of + being a
from AHtery ltace oIans to s cisv,tas'' svaas a a
esSph rttsrfo e S5o% !; tnxS eGn'fSstSEf ~ WafE
Rt ulleu, rho contrncts win be signed at tho
en.l ot this week. l'attersoiA is contr!oii1r I:
0{ great experiences, having built the Na!tl-
inofe water-wurks aud
roy. Crf TUNNEL
through the Andes. lie appears 10 do The
work wltl.s scarcely my. disturbance to the
stTeet al all y For Instance, from Norris
street 10 the ,.c!ty-l!all there will b.
bnt ono opening, tlsat. for the station
! at wall street. From unlon to Maaaso"
, 1881-06-09
STREET TALK.
THE PRODUCE MARKETS.

THE PRODUCE: MARKETS.
Hptetai ntspateh 10 The Chicago 1Stbune.
NEW YoHK, JuneS.-The produce markets
are getting more mixed from day to tiny, and
II Is m lmposalbiltty to get an accuratc anl
Impartial view Of tie situation amid the coil-
IlIcting and speculative reports OIL the corr
.!itton at the crops ut home and abroad. Dis
patches are shown on 'ChanRc, which
receivers appear TO believe fit, to tie effect
TINT east CT the Mississippi River the winter
wheat crop will not be over 0netlnar.
tcr Of MI average. Others are also
received to the effect that all tins
au average crop Is g0tten up to bull
tile market and help the holders unload.
Spectators iii tile East seem to be Inclined
to bet OIL tho latter, whilc the countrynen,
contrary to their usunl custom. OF discount
Ing the new crop ut tliis season, aro
BUYING T1lF NEXT Cr0r OPTIONS,
though they are compelled to sell their ,tune,
because It Is being delivered to them, and Inns
beet, OF late dend weight on the market
Until this morning. when Mills took some
1o0,o 900 bushels Mt tho first cnli for export.
The eageruess Of sellers, who Jumped out Of
their seats and almost "lown his throat"
to get ahead of each othar, indicated that
there Is enough spot Wlient to ~ ar0ltltl, for
this month at Ieast. Mr.. ArmOnr, when
asketl II lie really thought there would be II
famine said he always kept MI extra barrel
Of iiuur In tic house against my such coli
| tinguncy. trilc bears hulleyD lIe II short lit
Chicago. II tllis ba true, llo Is at least
not ready to have people think 80. for liz
talks bullEsl, yet .Iohn b. Lyon Is still here
looking after his corn, which Is coming for
| ward md
, 1881-06-09
III. ~
4 Pin Ia n &;trl's .A'DnEues

- IE91fl N. II 1uHEH1!* - 4
Hiss Harsoy, Of ca1idor. whom nr T. yeaM "
art, wa. O,,p pyOllIux MAk!nV hurried! rFepA-
r.!tlons to utlold purity. She bud pi letwUSa '
her lips whlch passod lntu bur mouth a' w., waa a
s.inuJ such u be thu farl, bus tho glrl H.
sislesi that it was under ter tongue. THO tl9
phyYIcIau lnndo search for u there. gal
failed to discover 1t, aud treated ner ps1teaea'
, 1881-06-09
WHOLESALE ART.

Tho Origin of Ctehp Oll.feafnsinEk-Thc
DIfterci1ce He1srcsn "Pot-Holturss
mnd Buckeyes ''-E1oW buckeyes
Are Manufactured nnd El0sv They are |
Soth-Ths HyllcA Of tl,e Iiuetlonccr
nnd tho Pictnre.Pctidicr.
Ntty l'nrk ErSnsng l'ost, "
Tic great number of oil-paintings in the
market of lntu years, and tile low prices ut
wlic, they ure sometimes sold nj auction
and by itineEant vendors. naturally suggest
tho existence Of solle method 0f lnallufact-
ure Which will produce sucll works OF nrt
with noro tlnn ordinary rapitity. Yet the
public 'Iayc 10 ilea OF the proportions which
tho business Inns assumed Or Of tic
Ingenious processes Which aro employed In
connection with 1t. As Tho sale 0f these
pictures Is not confined to tile cities, but cx-
tends all over tho conntry, wherever pef'-
p!e arc willing to pay fur bit of decoration
lii gilt frame, ailtl prefer whnt the pcht!ers
g)lbly call "gennInc ot.pniMtlngs to
chro,nos, Iithograul,s, Or ci,enp cl,graylngs, n
large supply is constantly called for. Yet
the facilities fur their production, will bv
found by any one who Investigates tho sub
tcct u be alhplu; and, however ,nuch tho de-
n,aut fnr s,lcl household Injuries lnny he
stimulated by the prosperity Of the country,
there IL 10 danger that 1t will not l,e inet By
the cntesprlsing manufacturers III Now
York. .r
There are two kinds OF cheap pictures III
oil: those produced in tllo Studios by artists
Of various degrees 0f atility IND those ,llaslt-
fucturcA III tho establishments tievnted To tlie
business OIL lnrge scnlu, s,.l which turn cut
| duplicates of MI otl-patnting ns slnit!ar cutl-
curns Il, other branches of Industry turn out
]lnts, coats or shoes. Paintings of the first
ltnn,ed cluss nro called "pot-i,oilers," from
their being usually tlIrawn oil by artists tn
f,,rnlsl, the nleaiss to "ke8p tho pot bolllng."
These, although showing signs q thy haste
sometimes nut without merit. THEY nte
lnDstly sUlA In tho better class Ut MIC
tlon houses H. New lork, at a,d ~. .,laliy
atst y o Gs ofs eI",!SS Ct et
In supplying tho dc'l,aiM for tnis class nt
work. 4 clever artist can iatnt y toler,.bly
| attractive canyns III 4 ctlnipnratlyety short
timS; a}d a!!to ~ WIZ tp 1 ,,i , cart ~ te
Thought which he wusiitI hestow, upon q
work for tho Academy exhibition, Its teehnt-
cal facility vii enablo hInl to ianke saiah!e
ind "pot.hofIers " from tho STUDIOS Of we'll
known artists. These have been gathered
by the plcturo dea;er, who ~ vol ae1ni!illted
worth Of really money 10 1la fn'pecuntoIls
artist. Sometimes thu pictures nrt! sold OH
account Ut tlle painter. snl'ntE,nes tlscy have
been bought 1t = ,o tta ny TIE .stineg ,,;,I f5
can Alsposu of ulein ~ prot!s. .,.,.
What nrD Technically known as "pMck-
eycsn arc w0r ks OF different class. ,ri'ey
p1naes ~ grsat I'nbers I'Y Pc a. geT.n III III
grls WIN l,ayu been trA!llc.l to TUG duEree Ut
mechanics! skll necessary to lt,nkc y copy
of the picture bef0th tllunl. OF Mt cst nf tlllt
Prt @, II w!o H. s'sS s 'o wn,is ~ IT," w.
, 1881-06-09

Sounre there will he nn disturbance of thu
r.Iahway ,of l'r"a'lway Ct MI "xGspt c,li
la.nple WIN drive nr walk along
l,rUnatwny will heycr knew that ~, Lm!M!r-
tant work Is EoIng OIL under thcir fcrt: Iho
cun.ract Rtiullatrs that thu work nj the twu
SECTIONS shnII be finished within Two years.
, 1881-06-09
TaktuR III. so,a to Prison,

lirssAdo,l IN. t.b Hsphb|tt.h, ~
Mr.. j. r. lHw!s tlp Hlni! ss,ntEaeaor oasWtS!
robbe,| the mali sunu weak. slll.c. tu tlo buy
tO lilvati guilty, wnun ha did. Tho Court soi,
teu;ctd bin, ii sixty tlays' imprisonment, ad
ieft It 10 Tho kathar II Eky whGrO TN should w
t0rllnetl hu iulhur selected tho JUL vi stiIlEh
CuIInty, and wis shon vpuitzud IL curry biz w
10 ntSnl1, which 4u tllt1,
, 1881-06-09

TEltrHETATIoS.
There ts no decrease In transactions fur tho
mDitth ut u single city, and yet May. 1Aso.
was oi,e Of remarkably large dnalings. Out.
se te cltX the ncfSse tsas z ~ pes ssf @
q cl,"nKcs lux 1t New York, less double the
value OF The stocks sold, In still larger, no
less than sl6 par cent. Nor tlo tlle trans
actlona ot the first week tn jung appear M
crease is 87 psr cent lareer tlian the past
month, At Now York. either with or With.
nit deductions fnr operations In ,stacks. the
increase Is still larger. III short, Indications
mora favorable tlIan tho returns for Maya
month Of unprecedented volume Of bus!-
hess. 1ronble m0y eoM!e before tl,fs .n0ntfl
en.ls, but there are not tho slightest SIGNS o.
the country, already larger than ever be-
fore, bids fair to be relatively still nore sat-
is{Qctory III the future.
, 1881-06-09

tlona ns tho work nf Imagination. Ono my Mtsn
Etarrey hntl a lnrgr hnneh Of swelling coma
,,pnn ono atle of her tongue. increasing in palm
fuHess. br. l.. u. Farntam opened the ewellInR.
Tho merit tlay. nfier eleven years ~ httttnR. tho
pin cnu,e nut 0f tho opening. II was twu-thtrtis
covered with limo formation, and wns much
EQrtIilrL.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05
rtfore, had bought poison and was
obi UARY.
FLETCHER U. HARPER.

Fletcher Uring Harper, member OF the
firm of Harper & Brothers, died yesterday morning at
the house Of his fatber-n-law, Alexander Mcdonald,
No. 81 West FOrtyeghthst Mr. Harper was the son OF
Joseph W. Harper. He born in this city on August
49, 1913 At the age twelve years he went to Naza-
reth Penn where attended aseminary for two years
He was then Europe and pursued his studies for
four years at FrankfortOntheMain Returning TO TINS
country he studied for three years at Fays Institute III
Newport Il. l. After another year spent IN study IN
Germany the OF twenty-five lie entered the com
posng-roomo f Harper & Brothers. In lSl2 ne married
Miss Iucie Mcdonald daughter OF ex-senator McDol-
aid. OF Arkansas After his marriage Mr. Harper en-,
tered The contingroom in the capacity OF c0nden al
clerk, and soon became member OF the nrm ne
health had good until 1877, when severe aIth
OF iiphthera caused him to leave ht3 business 10 Wc
he never returned. He was active KepuOhcan' anu
was "A member OF tie Union League CLUB: his WIe anu
morrow at |
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05
THE Rhode ISLAND SENIToRSHIP.

NELSON W. ALDEICH RECEIVES THE HIGHEST NUM-
BIER OF yOTEs-HIs ELECTION ASSURED.
PROVIDENCE, Oct. Al he General Assembly
voted in separate Houses to-day for United states
ator 10 succeed the late Senator burnside with the
following rcsult
In the Senate: Nelson W Aldr CHI. %; II. Browne, O.
william T. Sheffield. 3, and Henry Lippitt ..
In the House: Nelson ". Aldriuh, 80; william l..
Sheffield, $ Henry Lpptt, g. Thomas 4. Doyle, o;
benedict Topham. 4: Rowland HLZrrI, 3; George II.
COrliss, william Goddard H. T. EanA. Thomas Durice,
&. G. VauZandt, Jonathan Chacc, Joshua NJ. Alderman
and r. G. Robinson, each.
Nelson W. Aldrich received nfty-ive votes, majority
Of all the members Of the Assembly and will probably be
elected on the first ballot tomorrow. Tho highest
in the poll IA William r. Sheffield, Of Newport, whose
total eleven and the next Henry Lppitt eight
The other persons voted for were not candidates.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05
AT THE NATIONAL CAPITAL.
THE STAR ROUTE PROSECUTIONS.


MOTION TO QUAsH TIE INFORMATION AGAINST
BRADY AND oTHERs-THE ACCUSED PERSONS IN
coURT-THE QUESTION OF BAIL
WASHINGTON Oct. I'm the Criminal Court To-
day motion was made to quash the information
which was fled on Friday last against General
Brady and others. General Brady and MeSsrS'
French. Turner and Brown were present. accom-
panied by their counsel Robert u. lngersoh' Jeio-
miah Wilson and Enoch Totem The Government
was represented by District Attorney Corkmu ana
William 4. Cook. Mr.. Totten said that he had
found that a paper called an information had been
recently fled against Brady and others and that he
wished to enter a motion to quash that paper. lie
asked leave OF the Court to file that motion, and
desired that a day should be fixed for its argument
Mr.. Cook objected to the filing of the motion at
present, for when the information had been filed 1t
had been accompanied with an order of the Court
for the appearance Of the parties Until they dld
appear an. give security to answer they had no le-
gal standing.
Mr. Tetten replied that the parties were all pres
cut in court and ready to ask that their bonds
should be fixed.
judge Cox inquired whether counsel had any sug-
gcston5 TO on,r as to the amount OF bail
Mr. Cook said that according TO the information
the amount of which it was assumed that the Gov
er,ueut lad been defrauded was stated at $780,
According TO act of Congress- bail in of con-
spiraey 10 dsfraud the Government was fixed at
$4,000 He would suggest, however. that in order
10 cover possible COSTS the bail should not be less
than $1,000 90, =,
After discussion by counsel, Judge Cox said that
We did uot ihnk that this was case winch wonlu
reouir. a lar e amount of bail lie would examine
the information toni Iht and fix the bail tomorrow
When the hail was fixed he wOult determine upon
n day e. hear argument upon the motion to quash
The information. Ii would probably be some time
next week.
PENDANTS were discharged on their personal Iecog-
nlZancrS.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05
4 CLiNDESTINE MARRIAGE.
TIE DAUGHTER or THE GOVERNOR OF MARYLAND
MAKES SECRET ACKNOWLEDGEMENTS OF TIE
MARRIAGE.
rBr TELEGRAPH TO THE rHmrSE.l


UAGERsTOwN, Md, Oct. Miss Clara Ham
ilton the seventeen carold daughter ~ Governor VII
liam T. Hamilton. OF this State. Is the heroine Of IA
tic runaway marriage which has just been dis
covered. The young lady, who Ia OF attractive
appcarance. for several months has been
receiving attentions from John Stanhope, young man
of twenty years age. II well known In society
here that strong attachment had sprung mp between
the young man aud Mas Hamilton 1t equally well
known that the Hamilton family frowncd the court
ship; first, because they considered Miss Hamilton
young marry and. secondly bocause OF Mr. Sanhopes
inferior social position and lack OF to support
wife. The lover forbidden the Hamilton mansion
about the lat OF August but the young people frequently
met social gatherings.
To-day It learned that August II they went to
Pcnmar resort the summit OF the Blue Ridge Noun
tains and were married the tOpmost peak by the
Rev. MIR. Murray, oil Westminster. The romantic spot
level OF the sen. and is the highest point In Maryland
After the marriage Mr.. and Mrs StanhOpe
returned their respective families and intmatiOn
of what they had done was received until Saturday,
when a friend of Governor HamOn's discovered the
marriage license file in the Clerks office OF Carroll
County. The young lady charged with the marri-
age, and after many tears admitted that she
several efforts To his wife but without
success she has been secluded In her fathers house
here. Young Stanhope IL the Of II canal supern-
tcndent quite bOyish in appearance and rather good
looking His wife has $25 900 In her RIGHT and Ia
the fyore daughter Of her father wno Is wealthy
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05

THE ENGLISH CRlCKETERS THE NICTORS.
PHILADELPHIA oct. 1.-The ENGLISH professional
crckcers the match with the Philadelphia cckoters by
a Of 277 ~ l73.
ILLEGAL PENSION FEES.
PHILADELPHIA Oct. 4.-EX-State Senator George
H. Rowland of Rowland station Pike County, arrested
yesterday the charge OF extOrtng Illegal pension fees
IMPRISONMENT For THIRTY YEARS.
BAIISrON SPA, n. Y, Oct. 4.-Edward Lee for
shooting ocer and committing burglary has boon
fenced 10 thirty years imprisonment at hard labor
VICTIM OF RAILROAD SKIRMISH
SAN Francisco, Oct. "A dispatch from Reno
Nevada c. ScOye secretary Of the Nevada and
Railroad who wounded In recent fight OF tho
directors died yesterday.
A STRIKE AT CHARLESTON.
CHARLESTON, :. c., Oct. 4.-Work was but
Iatay resumed wharvos at the cotton presses
today good many the strikers have been employed at
the advanced rates.
TRIAL OF THE VALLEYS.
NEW HAvEN, Oct AIN the Mallcy case to-day
LOuta G. Mall@y younger sister OF James Maey IT, test
took her ride Thursday evening August
and that he remained at home Friday night August
MURDERER OF HIS CHILD.
ROCKLAND, Me, oct 4.-Charles w. q. Smith was
arragned this morning for the murder OF his infant
When called plead said be guilty Of shooting his
wife, nothing OF the killing Of the chid and plea
of guilty was entered
INDICTED FOR FALSE ASSESSMENTS.
BURLINGTON, VT, Oct. An the Chittenden
County this morning the Grand Jury presented In
perjury against HOrao e. Johnson Cicero O.
Peck O. Weller and Noble Love- for fraudulent
violations Of tho tax Law All prominent and wealthy
citizens.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-10-05
DECISION by COMMISSIONER RAUM.

TAXATION OF BANKS AND BANiELs-wHAr Is RE-
GAEDED As DEPOSIT AND SUBJECT IT, BE
TAXED-LIABILIrY OF BROKERS.
NAsHiNGTuN, Oct. 4-COmmissiOner Raum,
of the Bureau Internal Revenue, to-day rendered the
following decisions:
Where uc,osi;. made of checks drafts which
immediately Cri.ed 10 TIE credit Of the deposition, and
which c at once TO payment by check or DRAFT,
They mast DO treated IS taxable deposits on the day the
same arr received AID entered 10 The credit OF the
pOsitrr dJusrng the daily balances OF deposits
retCnents viii he recognized, and banks
S On. & i,,t oil encl, day, busII,,ss Jy drlucrns
the amount CHECKS received RON tEe clearing house
each uiOrEs, treating UGH checks though they had
S,Cn charged up before HE close OF business
on the previous day. Where banker bOrrOws money
upo lac pledge stocks or bonds FOR the purpose OF
cnpcilI1 payment the stocks or bonds, the
Ou,y received cannot be treated as deposit within
Tie meaning 81 the statute.
Whrrca banker receives money for immediate invest
en lOGS stocks, either In p tal or iul payment
for end such money Is 80 invested ON the day
on which IT received the following day, 1t Is not
q deposit Bui where money is received Tor future IN
vescnt IN bonds or stocks 1t would DC subject To the
order m and must, therefore, be treated
a deposit subject TO taxation. MGero IA banker sells
bonds stocks received from or held by h for Gus
a RENTS the proceeds on tie day me same are
,ee,yed, or the following day, tho amount
is not deposit But credit Tneie SqGa pr9ssedS
aul held sacct ia his check draft such money is
WIae ,noney cGocas OF drafts are received by bank
or Banner and carried 10 the credit OF the person who
delivers the same or Ior WHOSE use o SAM ae Ien
bank banker and subject 10 cheek or DRAFT or pay
rciuru OF VI ttlOSlI Ut
evidence Dt they deposit subject 10 taxation
whether tie motley payable demand or At fu
tur, day with without ana whether the de
posltUr secured by collaterals OF not But where
bank when by its charter has authority TO borrow
money private banker, goes into market ana nego
taes bOrrows money. 10 secure the payment oi
which notes gwen. or bonds stocks pledged the
money so u1od not deposit aud Is not subject 10
taxation - s;ch. -,
i)eI,Jsis made with bank banker and mixed with
TIE ,Ner lands Of the bank, although received Tor
seoial purposes such as, for instance, 10 dividends
or interest OgOns, 10 provide vr other payments,
mr. gct 10 But speciai deposit Of money
held intact returned 70 the deP0sito 10 not subject
70 taxation - a deposit .
Banks and bankers when making ny their returns for
txutiO are not entitled dedne. pin the balances OF
Dc oasits upon their books amounts OF money In
pOs a.id Invested. amounts OF money
a,Dosiled VITA otar banks bankers. The business OF