The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1899-04-30
Claims Are Unwarranted.


or Michigan may return a friend OF
silver.
Claims Are Unwarranted.
All this is important, because of its
direct bearing on the presidential cleo
/ ton. 1t seems certain that it will be
no more difficult to control the senate
publican contention that the gold
standard is firmly entrenched. regard
less Of the result of the presidential
election, is unwarranted.
! Bryan is stronger than ever in the
east as a result of his trip to this sec
ton and his series of excellent speeches
His nomination is regarded as a fore
gone conclusion by all observers, EXCEPT
small section of gold Democrats. One
Of the brightest of these, Don NJ. Dick
inson, who has been here this week,
thinks he sees the proportions of a
Bryan eclipse in Mayor Carter H. Har-
riSon. He said to your correspondent:
You may quote me as saying that
Mayor Harrison will cut more of a fig
ure in the convention of 1900 than
Bryan"
Mr.. Dickinson is earnest in his belief
that anti-trusts is a winning platform.
Like other gold Democrats who are
looking for a candidate against Bryan,
he has pinned some hopes on Harrison.
But in vain. During his present east
ern trip Mayor Harrison has repeat
edly reiterated his endorsement of Bry-
ans candidacy for denomination. He
has expressed it with particular force
in numerous interviews in the press.
Harrison will not permit the use of
his name against the lealei q f the great
battle of 1896.
Retirement of Jones.
Another hope of the anti-silver men
has been that the loyal leader of the
national silver forces, Hon. James K
Jones of Arkansas, will retire from the
post of chairman. Senator Jones saws
that he has not considered the advisa.
dility of resigning. He is, however, 60
ing to Europe for a long rest at Carls-
bad. On his return he will take up
the work of organizing for victory in
1900.
one of the strongest arguments
against the Republicans in the new
campaign Will be their utter failure to
do anything whatever relative to the
currency. The Republican caucus COM
mittee now sitting at Atlantic City VIII
probably be unable to reach any con-
illusions which the party will seriously
undertake to enact into law.
Director of the Mint Roberts has or
at Philadelphia, San Francisco and
New Orleans to purchase, when pre-
scented in sums Of SO and upward mutt
lated and uncurrent United States sill
yer coin at the price fixed by the di-
rector Of the mint for silver contained
in gold deposits. 1t is stated that I'M
current coins should be transmitted to
The minis by registered mail or express,
charges prepaid. The value will be re-
turned in the same manner, at the SELL
er's expense and risk.
The commissioner of internal revenue
has promulgated a letter relative to the
stamp tax on mining deeds. The ques-
ton has been raised whether the con-
veyance Of d mine located on impatient
ed land is liable to tax under schedule
\ of the war revenue act. He says:
Tax On Mining Deeds.
THE question is an important one.
and has been carefully considered The
requirements which render an
instrument liable to tax imposed under
the head Of conveyances in schedule A /
are % the subject of conveyance must !
be lands, tenements, or other realty;
90 it must convey to or vest some in +,
terest in the purchaser.
1T will not be seriously cOntended |
that mine, being an integral part of |
idiitt, - llpl Iteily- therefore,, COLI
veyance of a mine is a conveyance of |
realty. The law does not state the ex- (
tent or duration of the interest that /!
may be conveyed or vested in the pur-
chaser by an instrument to make it !
taxable as conveyance. The supreme |
court, in the case of Black VS.. Elkhorn |
Mining company, say: The interest in |
a mining claim prior to the payment of |
any money for the granting of a pat |
ent for the land is nothing more shan |
a right to the exclusive possession of !
the land based upon conditions SUISSE |
luent. a failure to perform which for |
feits the locator's interest in the claim
In the opinion of this office, the con-
veyance of a right to the exclusive pos
session of land subject to conditions |
on the performance of |
which his right may become absolute.
: such a conveyance as vests an in
crest in the purchaser, and is taxable
within the meaning of the law. 1t is. |
therefore,, held that the conveyance of
l mine located on unpatented land is
subject to tax as a conveyance at he
ate of 80 cents on each $500 or frac-
ional part thereof