Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1899-04-04

in Cuba and an uncle of capt. Allyn
Capron. Jr.. OF the Rough Riders, who
was killed at Los Guaslmas
Major Ninson is the sole sup
mort of the widows of the Caprons.
Major Vinson has for many years been
connected with the war department In
some capacity. The vacancy caused
by the death Of Col. Glenn promoted
Lieut.. Col Alfred Bates to be colonel
and Major Culver c. Sniffen to be lieu
tenant colonel Col. Bates will be re-
called as military attache at the
American embassy in London and as
deputy paymaSter general Will be as
signed to duty in Washington. 1t Is
expected that he will become paymas-
Carter general upon the retirement OF
Gen. Carey.
Easter Monday egg rolling. a distinct
feature of Capital City life, brought
hosts of children to the White House
grounds, today. TO enjoy the hospital
ity Of the Presidents private gardens.
During the afternoon, the Marine Band
gave a concert for the especial pleas
IRE of the army of little ones who had
gathered to roll the eggs down the
grassy lawn. President and Mrs. Nc
Kinley enjoyed the rollicking fun of the
children from the White House por-
tico.
II is said that if a commission IS APP
pointed TO consider the Samoan ques-
ton, it does not follow that it is to at
once overthrow the treaty of Berlin
under the terms of which the three
governments have for 10 years admin
istered the affairs of Samoa. on the
contrary it is entirely possible that the
commissien-will be, athletic adjust con-
ditions at Apia and elsewhere in the
Samoan group to the terms of that
treaty and it is conceived here that all
that is needful for reforming condl-
lions there and placing them on basis
that win insure a tranquil and satls-
factory administration of affairs, may
be secured through the adoption OF
some additional articles TO the Berlin
convention, not even affecting the gen
eral principles of the tri-partite con-
troll. 1t is felt that whatever may be
the faults of the tri-partite principle
conditions can be more easily adjusted
under il than by turning to some ne"
and untried plan to which II may not
be possible TO secure the adhesion OF
all three treaty powers.
In the United States supreme court,
today. an opinion was handed down by
Justice Peckham in several cases IN
volving the validity of the war revenue
act. The cases were those OF James
Nicol VS.. James Ames, United states
marshal; petition for habeas corpus by
George r. Nichols, petitioner; Edwin
s. Skillen. appellant, vs.. T. Marshal.
and Charles II. Ingwessen. plaintiff in
error VS.. the United States. The cases
all came from the Chicago federal
court courts.
The cases involve especially the val
idity of the tax provided by the war
revenue act upon sales and contracts
TO sell merchandise upon exchange
boards of trade or similar places. The
war revenue act requires a memoran-
DUN to be made of the transaction and
a stamp affixed. the amount of which is
measured by the value of the sale. The
three cases of Nicol. appellant. of Mich
olas. petitioner. and of Skillen. appel
liant. present all the phases involved II
stock transactions on the board o.
trade at Chicago. The case of Ingwes
sen involves the question as to whether
the Union stock yards at Chicago !:
an exchange or similar place. makins
sales there taxable The court in it!
opinions sustained the validity of th'
tax and held also that the stock yard
is place similar to an exchange max
ing its transactions liable to the tax
The case was argued by EX-Secre
tarv Carlisle and Mr.. Robbins of chi
cago for the petitioners and by Mr.. }
*. Richards solicitor general for tn
government. Mr.. Carlisle contendet
that the tax upon sales on exchange
is a direct tax upon property sold. and
second, because the tax cannot ~
shifted but must be paid by the sell
or on the exchange. 1t was also In
sisted that If the tax is an indirect ia,
ii is a, stamp tax on documents an
that Congress had no power 10 requlr
n written memorandum to he made up
on transactions within q state for tn
purpose of taxing such memorandums
The court in it's opinion carefully dis
cusSes MI these objections and over
rules them. 1t holds the tax is not
direct tax. but "a duty on excise lai
upon the privilege. opportunity or facil
ity offered at boards of trade. or eS
changes for the prosecution of the bus
mess mentioned in the cat 1T is,
rhe court further says. mot n tax ur
on the members of the exchange nc
upon the membership therein. nor is
a tax upon the sales generally. TIL
act limits the tax to sales at any e,
change or board of trade or other sim
lar place and it's fair meaning is to in
pose a duty upon these privileges or f;
cilities there found and made use Of"
The exceptional facilities offered :