davidaulloa/AmericanStories huggingface dataset:
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
NJ w. BABYLON.
octl0 1I
FOR RENT.

The mill known as McKinstry's Mill located
in one of the best farming sections in the
state. with all the latest roller processes, run
by water or steam, is for rent. Apply to
NJ C. McKINSTRY,
oct9 ST. Union Bridge, Md.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
EXECUTORS SALE
IL or VERY
VALUABLE RESIDENCE,
In the City of Westminster, Carroll County,
Maryland.

AAO A04149 AO4IA)AA>A4ANOA-S
In the CITY of Westminster, Carroll County,
Maryland
By virtne of the power and authority con-
tanned in the last will and testament of Jane
r. Butler, late of Carroll county, deceased,
duly admitted to probate, and an order of the
Orphans Court passed thereon, the under
signed. executors of said will, will offer at
public sale, on the premises, on
SATURDAY, both of OCTOBER, 1897,
at o'clock, p. m, all that House and Lot
formerly the residence of the late DR.. Francis
Butler and wife, situate in the City Of West
minister. Carroll county, Nd, at West End
of Main street, in said City, No. l56, fronting
on said street go feet and extending back 10
an alley 1913 feet. The dwell
ing House upon said Lot is a ~
large and capacious one, of II 80 - If1ll,SzA
rooms, with large halls, and is Saz5tsaEss1 Slaaz5letfss1
supplied by water and gas, and other modern
conveniences. A brick kitchen adjoins the
main dwelling, brick stable in the rear and
other buildings. As a residence this property
is most desirably situated none more so in
the city, with extensive ground in front. The
property is in good repair and condition.
Terms of Sale are -One-third of the pur-
chase money to be paid to said executors on
the day of sale, or on the ratification thereof
by the Court, and the residue in two equal
payments, the one payable in one year and
the other payable in two years from the day
of sale; the credit payments 10 be secured by
the bonds or single bills of the purchaser or
purchasers. with sufficient security, bearing
interest from the day of sale, or all cash at
the option of the purchaser.
MATTHEW F. BUTLER,
WILLIAM B. THOMAS,
Executors.
James A. c.. Bond, Solicitor.
oct At r. G. Matthews, Auct'r.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
oehm's Acme Hail.
SEND FOR
SAMPLES.
IN A
BIG CITY

There are many stores. One is the big
gest-in Baltimore its Oehm's Acme
Hall. Largest stock-smaller profits,
hence lowest prices, greatest variety
more selections. "Oehm's'' is the place.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
Boys and Mems
Shoes and Hats

--.snraishings, Underwear, Shirts, and
other apparel, much larger stock than ex
elusive stores show, and at much lower
prices.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
GUY W. STEELE, Solicitor.
TRUsTHh's SALE "a
G. o O D F A r M,
In Mt Airy District Carroll County, Md.

Bv virtue of decree of the Circuit Court
for Carroll County, aforesaid, sitting as a
Court of Equity, passed in cause No. 3473,
on the Equity Docket of said Court, the un-
dersigned, as trustee appointed by said de
cree, will offer at public sale, on the premises,
situated in Mt. Airy district, near Daniel T.
O., in Carroll county, Md, on
SATURDAY, the 23d of OCTOBER, 1897,
at o'clock, p m., al that desirable farm
containing
80 ACRES OF LAND, MORE OR LESS,
il being the same land that Celus W. FOgle
obtained during his lifetime from Samuel
Fogle and wife, and was seized and possessed
of at the time of his death. This farm is
we'll watered and the land is kind and readily
susceptible of improvement. The buildings
thereon consist of twO-story
weatherboarded log house, IaA
stable and necessary outbuild - SsS
ings. This is an excellent OPP 4EEEz5zlzzzEsIE 4EEz5zlzzEs
portunity for one to obtain a good farm at a
reasonable price.
Terms. ms.-One-third of the purchase money
to be paid by the purchaser or purchasers, to
the Trustee on the day of sale, or on the rati-
fication thereof by the Court; and the residue
in two equal payments, the one to be paid in
one year and the other in two years from the
day of sale, with interest, to be secured by
the notes of the purchaser or purchasers, with
security approved by the Trustee.
GUY w. STEELE, Trustee.
oct2 Is Jos. w. Rerret, Auct.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
HARRIET BOLLINGE

Assignee OF Mortgage.
Geo. l.. Stocksdale, Solicitor
John NJ. Yingling, Auct. oct2 At
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
Mems Clothing

For the fall and winter, ranges in price
from $3.50 suit up. All the newest
clothes, latest styles, better quality for
the price than anywhere else. Same
with Boys Clothing.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16

Genuine Diamond
Ladies Cluste +
Rings, with fancy
stone centers and
solid II karat gold
m o ing, very
beautiful cred
it at only $25.
50. 80 Cash;
81 weekly.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
Baby Oapes.

An endless variety of Infants and Chill
dren's Capes in white and colors, at all
prices from 25c up.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16
GILBERT Il GEHR,

Westminster, Nd.
Plumbing, Heating, Spouting, Tin Roofing
is our specially. feb 70
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16

ROBERTS, ROOP & CO.,
iuly4 If Proprietors.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-16

WHEREAS at the January session in the year
eighteen hundred and ninety-si of the Gen
eral Assembly of Maryland bill was passed
proposing an amendment to the Constitution
Of the State by adding an additional section
to Article fifteen thereof, to be known as
Section eleven of said Article, which said bill
and amendment are in the words following,
TO wit
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

n option purchase by the
Iessees of
that purposes taxation Of the real
estate be
of the Undivided moey
lease fixing the valuation
Of the whole double
that of the moety years
OPINION
This by appeal by plaintiffs under Act 81
of the Laws 1896 entitled the internal Ta from the
valuation OF SIS placed by the Tax Appeal Court the
real estate plaintiffs Honolulu, known "Kahao
of land reef covered partly covered
known Kohololoa being the premises confirmed
10 William Sumner by Land Commission Award No. 153.
The plaintiffs returned the valuation of the property
$1,000 Their this: lease purportng be of the
whole the property question had been made though the
their lessor had title but undivided half.
The reserved $500 The of the other
undivided half had the above named leee option
purchase his share for large and in consideration for
bore any while the option continued The lessee
The plaintiffs contend that in fixing the value of the
real the actual rental received for the whole estate
only under the lease of oneha and that apply
ing statutory rule the value of the whole should be eight
the reserved by the lease ($5500)
$4,000 The claims that if half interest undivided,
worth $500 year. shown by the plaintiffs linden
the other undivided half worth much and therefore
fixed value of the annual rental twice $500 11OOO
Eight this 900 which the valuation fixed by
the assessor and affirmed by the Tax Appeal Court
We consider the judgment appealed from correct and affirm
the same fixing the valuation of the question for
taxation purposes for the year 1896, $4,000.
e. BrOlon, for plaintiffs
Thurston ce Stanley for the
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20
S 43,311 So
1889 90
S 1852 rs

This of $13 5327S for eight would be $10S 1924
which put the value of the easehold The
other figures which do with those presented by
plaintiff, finds the be %103,032SS and put the
valuation $1O3000 dscarding the odd figures But,
have above, there authority statutory other
WISE for taking eight times the last years profits the
value of easehold 1t is suggested that airer method
would be value easehold which, invested at
low Of interest would produce equal the
annual profits, allowing margin for contingencies This
may have been IN the mind of the plaintiff corporations
when returned the value of the easehod at $4,000
He claims that the books of the corporation show that the
annual income from the easeholds for the
years past $241115, which is about per cent per
$4,000 But do adopt this the rule upon which
the valuation of easehod should be made for in determining
the present WORTH of these leasehod the time which they
have important element in the calculation, and
moreover all elements of uncertainty should be considered
We obliged back the original question, W hat
the 'fuU cash rdIue' of the leaseholds In 1896!
leasehod may vary value from year We might,
using Judgment and considering all the circumstances
Of this particular put the valuation various amounts
between that put by the assessor 100000 and that returned
by the taxpayer 100000 But in view of the evidence
before prefer make arbitrary assessment which
might be wide of the mark and finding the assessors
method of calculating the value hold that the
amount returned by the taxpayer must stand
Judgment accordingly
G. Bro1Cn for plaintiff, appellant
THurston & Stanley, for the
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

JAMES B. CASTLE, Collector General of Customs ONE
HUNDRED AND SEVENTYFOUR CASES OF
CRACKERS, FOUR HUNDRED AND EIGHTY
TINS OF OPIUM and EIGHT CASES CONTAIN
ING THE SAME.
APPEAL FROM CIRCUIT JUDGE FIRST CIRCUIT.
JANUARY II, 1897 DECIDED FEBRUARY 10, 1897
JUDD CD, FREAR WHITING j.
found CON
prohibited from importation by
parties
Held all the merchandise named IN
the OF the da
Held also importer did not prevent such
on
Ceghom, Coll Opium Pills Iiaw f6l affirmed
OPINION BY WHITING j.
The Mount Lebanon arrived at the port OF Homo
lulu from the foreign port of Portland Oregon, t. 3 A. ana
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

of land when leased may be valued for taxation pr
poe eight years rental thereof unless such valuation
Shall be manfesy unfair unjust CAST clause of Sec Il
of the Taxation PIP 1929 The of Parker Shdr.
Haw 4O7 discloses of affairs where the application
of this rule would manifey unfair and unjust the gov
eminent In that the lease very low rental had less
than six wears unexpred of and the land unncom
berd b the lease worth far thar light years of the
rental The statute however, gives authority tx the
value of leaehod eight either the of the
rent received the lessee of his subenan and above
that paid by his landlord, multiplied by eight, if the
lessee the land himself the annual profit produced
multiplied by eight The only rule the law has fixed Is that
upon he full cash value of the same (Sec a. 131
Of the Act)
This is the only rule apply. Now in determining
value of article of readily repro
ued according demand market value shown by sales
would fair valuation. But the value of leaehod de
upon many circumstances the of reserved
by the lease the privileges covenants and conditions in the
ndenture location of the land the which can be
put population in the locality the prospects for further
development resources and might add all other
sderations economic political which affect values general
The of the rent reserved important
stance There purchasers of leasehods subject
large than where the small
and the bar good example, where
probable purchasers of the leaehods either public
private sale would be extremely limited in number We know
evidence of such value be laid before the
than opinions of disnteesed persons familiar
with such No such evidence taken this
the Tax Appeal Court except that of the and the
payer hardly be called isinerested And
not requested appeal allow introduction of
such evidence The assessors method in estimating the value
of the leaehos follows We the figures shown by
plaintiffs attorney.
Rents received by plaintiff from
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20
OPINION OF THE COURT BY JUDD, CD,

Under the statute Relating Internal Taxes &C. (Act
81 of the Laws 1896 appeal is allowed from the Tax
Appeal Court Supreme Court The appeal
if valuation placed by the Tax Appeal Court the
ery that placed by the and the taxpayer
can appeal Tax Appeal Court places valuation the
property higher than that returned by him. The appeal
heard evidence up and may, discre
ton evidence be introduced by either party
Jurisdiction fix valuations upon property conferred
upon the final court of appeal
Ieaseods land" by the
included in the personal Property Sec Is pages 13
and 1879 of the Act In the the Oahu Railway
and Land Company value their easehOds of
the lands HONOLULU Kahuku" 'Waawa, and another
of land belonging to the government at $4,000 The
placed 100000, and the plaintiff appealed to
this court The consists of made
bv Mr. F. Dillingham; the general manager of plaintiffs
corporation rents paid the respective lessons and
those received by the plaintiff corporation from Its suenan
and various showing and explaining his statements,
and also of the assessor explanatory of the way
he arrived at the valuation appealed from
The adjudged III this court have disposed OF
upon the subject of valuation of eaehods for the
purposes of taxation. In Hlo Sugar 90. Z. Tucker. Haw
14S per Dole, j. held that he reverson and the
easehod real held under lease together
worth only unncmbered value of the land There may
must generally regarded giving the of the
relations of such interests In KnHdse StOlz id
ST. held per McCuy j. that il illegal fix the vau
cutivang shares the
of the profits for the of the Of the
proper deduction from this applied the
would be that the value of the esehod the
profits made by the ees in question from the lands for the
multiplied by the number of the eXpired
terms method of valuation would mp the value of
the easehoId being figure far
the land itself and contrary the doctrine
Of HTo Sugar co. Tucker supra
What then should be the basis of valuation! What rule
or principle esehod interest in land be
adopted which shall be uniform in its applications
The legislature has established the rule upon which the
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

SUBMITTED JANUARY H. FEBRUARY - 1897.
JUDD CD WHITING, j. CIRCUIT JUDGE CARTER
FREAR, j.. DISQUALIFIED
determined
by the particular of each
The value
proceeds of the
necessarily the net income
year multiplied of the
term
liar with such received.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

APPEAL FROM TAX APPEAL COURT.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

brought ia of crackers for and the Washington ecu
Company, firm doing business in Honolulu.
One = Lowden, partner In that firm made the usual entry
of the invoice the Custom House Honolulu, winch III
voice and entry appeared the following:
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20
In THE SUPREME COURT OF THE HAWAIIAN
ISLANDS.
DECEMBER TERM, 1896.

DECEMBER Term, 1896
THE OAHU RAILWAY AND LAND COMPANY, Ap-
pellant JONATHAN SHAW, Tax Assessor, First
Division.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-02-20

SUBMITTED JANUARY u, 1897 DECIDED FEBRUARY 49,
Tombstone epitaph., 1897-12-05

MT. Jag. Alp; el, Jr. is m the city oD a short visit. MT. Appel is son of Millionaire Appel of Milwaukee and is in thI- section of Arizona 10 look after the mining interes,s 0! hi, father who owns some valuable claims in tke Harehaw district, and also in this county. MT. Appel informs the PRosPEcToR that he intends d ing con siderable development work on his mines here within the next three months and perhaps continue opera tisns on 8 large scale should coDdi- tons warrant. This is hi- first visit to Arizona and is much impressed with our mineral resources and op- portunitIes.
Tombstone epitaph., 1897-12-05
A New Years Gift Ileralded

The measureless popularity of Hos- tetter's Stomach Bitters has been the growth of more than third of a century. As in the past, the coming new year vIll be ushered in by the appearance of a fresh Almanac. clearly set,ing forth the nature, uses and operation of this medi- cine of world wide fame. IL is well worth perusal. Absolute accuracy in the astronomical calculations and calendar will, as before, be valuable characteristics, while the reading matter will include sta isr,ics, humor and general inforna- ton, accompanied by admirably executed illustrations. The Almanac is issued from the publishing department of The Hoste,ter Company a, Pittsburgh, and will be printed on their presses in Eng fish, German, French, Welsh, Norwegian Swedish. Holland. Bohemian and Span ish. All druggists and country dealers furnish it without cost.
Tombstone epitaph., 1897-12-05

To any ons suffering from any . the ills attendant upon continued loes of sleep 1 can and do heartily recon- mend 1t. Very truly yours.
 Mayme L. Hsines.
 In all cases Of nervous prosirstion, nervous indigestion. neuralgia. sleep les-ness, hysteria or incessant head ache, the objective point of @ true remedy like Paine's celery compound is to make more blood, gather flesh and increase the number of red health- giving corpuscles in the blood.
 Paine's celery compound fills the vessels with red blood, drives out the dangerous humOrs and thus gives relief to host oi aches, paine and weaknesses.
 Women and men who have lost flesh ami grown cplorless and aIs subject to aches and pains, gain qnick- ly in hsalth from Peine's celery com pound. There IS hardly family of any size wLere there is net come member who is feeble, forever tried and below th stanhard oi health to whom Paine's celery compound would prove Of invaluable help. Not only only does this great invigors,or drive out the aches and distresses that have accumulated because of neslect, d rheumatlsm or neuralgia, but the liberal gain in neeh ard blood that Is always s noticeable and encouraging result Of i,s use, brings about better health in the digestive. assimilativs ani secretive organs; in other wcrds, all over the body.
Tombstone epitaph., 1897-12-05
AN .BoIIAATE BUkRO
Refused to Go Till Addressed
 in Familiar Language.

An amusing incident occurred to- dny on Allen streot. A pro-pector with 6 burro was sauntsriny down the street this morning when suddenly the burro stopped in front of an im- aginary chasm of water and refused to budge. He could not he induced to move for love or money. Wbip, spur or club had no eff-ct The pros pector dismountod. and for ten min u'es every srctegv tried proveh in effective. It locked like an nll da, job By this time quite crowd had gathered. TLe prospscior was get ting mad; his looks were indicatise c of thrsa ened disaster. He turned to the symrathizing spectators anu began force that everybody m the vicinity was moved excrpt the burro. He then turned to the burro, and chang. ing hi, tactics, began swearing in Mexican, the blasphe R ous u,tersnces embracing the obi act of h.s wrath and extending to remote generations The sun was SO shocked .hst old Sol slid behind cloud, a. d with him dis appeared the gl srening sparkle oI the water reflected from his rays, which the obstinate burro had stunned. A, soon as this was tmoyed Lis burro- ship went acres without any trouble The prosr ec:or in r.mounsing smiled at the effectiveness of his comrrehen
 sive profanity, and sad as he rode away: "I thought the last cussiui would bring him to ,ime."
Tombstone epitaph., 1897-12-05

There exist among women who are much in sscisty form of wesriness resulting from avsrtaxed nerves, more intense and depressing than any known to tired muscles.
 The overcrowded lives Of such women make them slaves of anxie,ie. and annoyances which they cannot ignore.
 The following letter from one of New Works busiest ho-tesses shows how impli 'itly Paine. celery com- pound is relied on among the most intelligent, well to-do families as well ss ia the many more humble house. holds all over tine country.
 New York City, Oct. 9. 1897.
 Gertlemen-I think it bu: iair to you that 1 bear testimony to the beneficial result. of my Use of Paine's celery com. .eund.
 Two years ago I was almost a wreck from nervous pIostratiol, resultin 2 from overwoTk' mental and physiciaS l had lost my memory cOml let"ly and friends feared I would never recover. Alter trying several Iemrdies to TO avail, my phy-ician prescribed Paine's celery compound, and within few days there Wa. dscIdeJ i'm provement in my con 'itIon.
 After the use Of three bottles I was co much be ter that it was unneces.- ary for me to continue He use. Since then have .ccomm 5nded it widely, and have yet to hear :hat 1t has failed to do all that claim for it.
Tombstone epitaph., 1897-12-05

The London, Englsni, Statis', a financial paper, commenting on the possibility of free silve' majority in Congress, says: "ln such case it Is almost inevitable that the battle Tor free silver will have to be fought over again two years later. Looking at the matter at the present moment, it is no, surprising tha. the Democratic revival should unfavorsbly affect the New Ycrk Stock Exchange, and should iniuce very general fear among investors. We shall witness before long Q great uprising of tie silyerites."
Tombstone epitaph., 1897-12-05
THE NACOSARI BRANCH
Indications That Work on tho
 Extension Will Soon Begin.

The rumblinRs of railroad Iumors is still heard. and the building of the road from Bisbee to Nacosssri being uppermost every move made by the company is regarded ss prims facie evidence that the date for the com mencement of building is net very distspt.
 The fact thet carload after carload of railroad ties-estimated thus far about 5O-and still arriving daily also some 15 carloads of tie plates and psraphnalia necessary to laying track already received, and room being pre- pared to receive more material would indicate that business is meant.
 It is understood that the company are also to change their rails on the present road and put in heavier ones on account of increased traffic and much oi the material Bow arriving is to be used for that purpose. Should the track from Fsirbank to Benson bo torn up, as intimated some time eince, the material will undoubtedly be put to use in the construction of the read to Naco.sari. But little is being raid by the pro- motors of the enterprise but the fact that the company are financially able to easily carry out the undertaking having already secured tho concess- ions, right of wave, and surveys. and the additional evidence that construc. ton material is daily arriving it would certainly impress one forcibly that arrangements are at least we'll under way We hope ts be able to chronicle the commencement of work shortly.
Tombstone epitaph., 1897-12-05

Jas. Mars, s .n Wat Geo. Rsfferty and D.. Hail, tre hunting party who were out three days in the ju' gles hunting for tigers ard lions, returned lsst evening. It ia reported they brought back on" rsbii', and trere is e suspicinn that it vas 6 domestic1ted pet belonging to some rancher. If thy brought any game the PHos- RECTOR does not know #, for we did net receive any.
Tombstone epitaph., 1897-12-05

Jas. Barrett arrived yesterday from the Golden Rule district. He states the Golden Rule, n " operated by the Golden Queen Mining Co.,, with MT Frank Playter as it's efficient superin- tendent, is working some 20 men and shipping ore constantly. This prop erty is an excellent one and is devel- oping into handsome producer. MT. Barrett and Carlevstt) X Psyla own some claims adjoining this property which are also valuable.