The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1895-01-13

he ade Through the mail at distant points,
The name and address of the person asking
question should accompany the letter or inquiry.
as the editor Of this column may desire 70 com
municate with the writer, or may elect 10 send an
answer by mail The : anne and address lsnot Ior
All questions should be plainly set forth so that
there can be no misunderstanding as 10 the intent
of the writer
The INCOME TAX-Subseribers, City The
income tax soon to be collected IS 2 per cent.
This tax is levied on The return OF gains, prohts
and income received by citizens of the United
States, whether residing at home or abroad.
and by other persons residing In The United
States who had an income of more than $500
during the year 1894, and by persons residing
without the United States owning property
therein, or engaged in any business. trade or
profession carried on in the United States DUR
ing that year; and by guardians and trustees,
executors, administrators. agents, receivers
and all persons acting IN any fduciary capac-
ity. TIE returns are 10 be made TO The Col
lector or deputy Collector of Internal Revenue
OF the district on or before The LIST day IN
March, 1896, and the tax must be paid on or
before the LIST day Of July Of the same year.
TIE returns must show gross profits from any
business or any interest therein. from rents,
sales of real estate, farming operations, sale OF
agricultural products, sale of livestock, money
and value Of all personal property acquired oy
gif or inheritance, premium on bonds, notes.
stocks or coupons, income from professions.
trade. or other Employment except stated salary
or ray; from salary, compensation or pay Tor SER
vices in he civil, military. naval. or DINER SER
vice of the United States, including the salary
of Senator. representative or delegate In Con-
eress from gains and profits, divided or I'M
divided In any partnerships; from interest or
coupons paid or accrued unon all notes, bonds
mortgages or other forms OF Indebtedness bear
Ing interest, whether paid or no., II good and
cOlleciable; from dividends or interest paid or
accrued on the stock capital or deposits OF any
corporation. company or association; Income
of wife or minor children computed on the
same basis. and from all sources not enumer-
ated.
The exemptions are: BY law. $4,000; interest
which has. become due or which has been paid
during ihee year; national. State, county, school
or municipal tax paid during the year, not In
Guiding taxes assessed against local Dement'S;
amount expended in the purchase or produe-
tlon of live stock or produce sold within the
year; necessary expenses actually Incurred in
carrying on any business, occupation or pro-
fesslon and 20 else where deducted: losses
sustained during the year by fire, storm. ship
wreck and not compensated by insurance;
actual loss on sale of real estate purchased
since December 81, 1892; salary, cOmpensa.
tion or pay, over $4,000, from which the tax of
per centum has been withheld By any pay
master, discussing officer or other person In
the employ OF the United States. and dividends
heretofore included in The estimates of gross
profits received from corporations, companies
or associations on which the tax OF per
centum has once been paid by such cor.
poration.
The tax Is collectable until The year 1900.
COMIC OPERA-H. w. b., City. This CORE.
spondent asks. What is comic opera, and
which comic opera is, OR what comic operas
are considered the best?" he question asked
is a little ambiguous in view of the fact that
the term "comic opera" is often mlsapplled.
Musicians generally divide opera into three
classes, grand, comic and light of the opera
bouffe or Operetta type. Comic opera, In the
highest acceptation Of the words. consists OF
works that are difficult 10 sing as grand
opera and are In the repeTtoires Of the greatest
vocaI.ts. In comic opera. generally, a few
ords are spoken, while in grand opera every
thing is set 10 music. This, however, is but
one difference; as rule the plot is lighter,
though BiZers tragic masterpiece, Carmen"
was first produced at IOpera Comique in
Paris. Now 1t is customary &c produce Gar
men" as grand opera, the composer having
written music for all the parts that were
spoken when the work was hrst produced.
Tie compositions that are most successful at
LOpera Comlque, Paris, give a good idea of
the comic operas most In vogue. Ambrose
: Thomas "Mignon," which recently was per-
formed for The inousandth time there, almost
heads the list. Wagnerians would GER
tainIy pronounce die Melstersingers" the
greatest comic opera the world ever
| heard, though RossiDps Barber of Seville"
long enjoyed the distinction of being the best
in The line of opera comlque. The various
| kinds Of operetta are based on humorous
! plots and have scores requiring consider
ably less ability on The part OF the vocalist than
! grand opera and comic opera. The Gilbert and
| Sullivan operas with their bright tunes and
! topsy-tuTvy situations, have proved very popu-
| lar, though the local bits with which they
abound are lost In crossing the Atlantic. Trial
| by jury" which was a take-Oh on the Queens
| noted counsel, Sir HardInge Clifford, and ''Pina-
! FORE" which held Smith, the First Lord OF Ad-
miraIty, up to rldieuie, are two of the best.
! The "Sorcerer," "Palence" ana "The Mlkado"
/ are also very popular. Regular opera bOuffe
/ has generally Dash Of broadness about 1t.
| No work OF his type has been more successful
| than LA File de Madame Angot," though
| 0tfenbach's works, such as La Grande
| Duchesse" and '0rphe aux Enfers," have run
! il close for popular favor. Among other works
| that In their musical construction are not TO be
| classed as genuine opera comique, but that are
! enjoyable and enjoy an immense popularity.
| are the Strauss operas, DE koven's robin
Hood" Celier's Dorothy"
JUMPING BEAN-E. a. R., City. The So
called jumping bean" is the seed of Mexican
plant OF the natural order Euphor blacene.
The seeds, of which there are three In the berry
or fruit. are habitually infested with The larva
| of a small moth (Carpocapsa saltitans). Ac-
| eording to the head entom0logist ID the Depart
ment of Agriculture at Washington this moth
| Is near relative OF the common apple worm,
! or cooling moth, belonging to The same genus.
| The eggs are laid by the parent moth, which Is
| small aud gray aud rather pretlily Marked
| some time after the plant flowers. The young
caterplIlars Matching from the egg work into
! the seed and live upon Its contents. When full
grown each will have eaten out the entire seed,
! so that nothing but the hard dry shell remains.
| II is only when they have reached this state
! that they cause the seed 10 jump. They are thsn
I full grown and need no more food. They remain
! in this laryal condition through the winter aud
| tran Storm TO pupa inside the seed having first
| gnawed hole. through which the future moth