The herald., 1898-02-24
HAD JEWELS TO BURN
A MILLIoNAIRE'S WIFE OBJECTS
TO PAYING TAXES
Her Husband Says She Wears Her
Jewelry Habitually, Making
It Exempt

| Society is much exercised today over the
controversy now pending between the
judges of the appeal tax court and Mrs.
| Isaac Il. Emerson, wife of the bromo-
seltzer millionaire. Mrs. Emerson's troubles
are the result of the recent invasion by a
burglar of her magnificent Eutaw place
mansion. The thief secured nearly $4,000
worth of diamonds and jewelry, which
were subsequently recovered, and narrowly
missed a small bunch of diamonds which
lay in a bureau drawer in an adjoining
room.
These facts were published in the papers
next day and caught the eyes of the appeal
tax court judges, who, upon consulting
their books, found that the only returns"
made by the Emersons to the tax assessors
were for household effects to the amount of
s6450. The wife of the millionaire headache
man was Immediately called upon to ex-
plain. Her husband appeared before the
court and claimed that as Mrs. Emerson
wore the diamonds and jewelry habit
ually' they could not be taxed according to
the law in the premises.
The judges stood aghaSt. They could not
understand how a lady could "habitualy'
wear $4,000 worth of jewelry, and they are
still engaged in solving the vexed problem.
The controversy has excited widespread
comment, and Mrs. Emerson and her jew
elry are being discussed in the clubs and
on the streets in the shops, and wherever
men and women of the upper ten congre-
gate.
In speaking of her Jewels Mrs. Emerson
said frankly that she believed she had the
finest collection in the city. To begin with,
there is diamond necklace. 1t is possible
that this is not the equal of the famous
| necklace that was ordered for Marie An
tOinPffa ub af rd CO tari-
ously disappeared, but it is fine enough to
satisfy the whims of ordinary mortals. 1t
Is composed of seventy large stones, each
of great brilliancy and value Mrs. Emer-
son says she does not know the value of the
necklace, as her husband, who gave it to
her last Christmas, has refused to tell her
the price he paid for it.
Then there Is tiara of diamnods sup
porting an aigrette clustered with dia-
monds. Next there is a sunburst, which
Mrs. Emerson wears at her throat. II is
composed of forty good-sized stones, and
is valued at $2500. This, however. looks
insignificant beside a spray of wild roses
purchased a short time ago. 1t consists
of three roses and spray of leaves heavi-
ly incrusted with diamonds. Another pret-
ty thing is gold watch, bought in Paris.
1t is SO heavily incrusted with diamonds
that not particle of the gold can be seen.
The watch is suspended from fleur de
lys which is also heavily incrusted with
diamonds.
In addition to these Mrs. Emerson is
the happy possessor of several diamond
rings. solitaire, double and marquise; a
pair of earrings of rubies, surrounded by
pearls solitaire diamond earrings, a ban
quet ring. composed of a large blue dia-
mond, surrounded by emeralds and pearls,
which COST she says, not less than $4,000;
seven solitaire diamond rings, diamond
dagger, containing seventy diamonds,
valued at $4,000. and a lorgnette. valued at
$1,000 The central jewel in the lorgnette
is brown diamond, the counterpart of
which would be hard to find in the United
States. 1t was bought from Tiffany &
Co. during the horse show in New York,
which Mrs. Emerson attended, and at
which she wore a large part of her jew
els. In fact she had only returned from
the horse show short time, and had left
a large part of her jewels in travelling
bag in her dressing room, when her house
was robbed.-New York Journal.