davidaulloa/AmericanStories huggingface dataset:
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Niagara Fall.

September and I'll and October : ane
10 are the dates Of the remaining Penn.
sylvania Railroad popular ten-day excur
sions to Niagara Falls from Philadelphia
Baltimore, and Washington, and interne.
date points.
Excursion tickets, good for return pas.
sage on any regular train, exclusive ol
limited express trains, within ten days
will be sold at $1,000 from Philadelphia
Baltimore, Washington, and all points or
the Delaware Division; SLIPS from At
lantic City; 5000 from Lancaster; IS. sc
from Altoona and Harrisburg; 5000 from
Sunbury and Wilksbarre; S5.75 from Will
Transport; and at proportionate rates from
other points. A stop over will be allowed
at Buffalo, Rochester, Canandaigua, and
Watkins within the limit returning.
a special train OF Pullman parlor cars
and day coaches will be run with each ex-
cursion. An extra charge will be made
for parlor car seats.
An experienced tourist agent and Chap
eron will accompany each excursion.
Tickets for side trip to the Thousand
Islands alexandria Bay will be sold
from Rochester in connection with excur-
sions of September and I'll, good to re-
turn TO Rochester or to Canandaigua via
Syracuse within five days, at rate Of
$3.50
Tickets for side trip to Toronto will
be sold at Niagara Falls for ST 90 en-
September IS. In connection with ex-
cursion Of September z, tickets will be
sold to Toronto and return at reduced
rates, account Toronto Far.
For phamplets giving full information
and hotels, and for time Ct connecting
trains, apply to nearest ticket agent. or
address Geo. w. Boyd Assistant Ger
eral Passenger Agent, Broad Street Sta
ton, Philadelphia.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Order of Publication.
u. S. G.. PITzER,
Attorney for pIa

THE STATE OF WEST VIRGINIA.
At rules held in the Clerks office of
the Circuit Court of Berkeley County,
the seventh day of August, 1899.
Lee Nj. Bender, plaintiff,
VS..
Catherine Elizabeth Little and
Mark Little, her husband.
Mary l.. Gallagher and
Chas. J. Gallagher, her husband,
Henry Wien, trustee, and
Francis Minghini
9 The object of the above suit is to
enforce mechanics lien, held by plain
tiff, against the real estate of said
Catherine Elizabeth Little; to ascertain
the liens against said real estate, and to
sell the same to pay said liens, said real
estate being situate on the south side of
East John street, in Martinsburg, Berke-
ley County, West Virginia; or, if said
estate cannot be sold, then, that said real
estate may be rented out, and the rents
and profits thereof applied to the pay
ment of said mechanics lien" And it
appearing on affidavit filed in this suit,
that the said defendants, Mary l.. Gala
CHER and Chas. j. Gallagher, are non
residents of this State, they are hereby
required to appear at the said Clerk S
office, within one month from the 18th
day of August, 1899 Ethe date of the first
publication hereof, and do what is
necessary to protect their interests In
this matter
L. De w. GERHARDT,
Clerk
L. s. G. PTTzER.
sig At Attorney for Plaintiff.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
A Daring Robbery.

Such cruel and daring robbery has
not been committed in this community
for years, as the one that was committed
at Bardane. near keaFneysville and about
eleven miles from this city, Wednesday
night.
The victims Of tie robbery and Of the
torturouS methods used to make them
disclose the place where their hidden
| treasure was. we're Mr.. and Mrs. George
Bower, an aged couple residing at that
place.
BY varions modes Of torture the burg
lars tried to make the aged couple divuge
| the secret, bur they braveIy wlthstood the
torture for four hours and after keeping
them tied to bed post for that length Of
time the thieves departed with but little
| booty.
Ii was about ten O'Clock when the
scoundrels entered the house. Mr.. and
Mrs. Boyer had just retired and were
| alone in The house. They had just com
menced their work Of searching the house
for booty" when Mr.. Boyers slumbers
were disturbed BY the noise Of someone
in the room.
One Of the burglars approached him
before he was fully awake and to defend
himself MIR. Boyer aimed blow at him
with his fist. The burglar was Infatuated
by such unexpected GOODNESS and retail
ated BY striking Mr.. Boyer a hard blow on
The head with something that cut a hole
in his head 1t was hard blow and was
probably struck with a blackjack He
then tied Mr.. Boyer and fixed him SO that
he could offer no further resistance.
In the meantime, while this burglar
was dealing with Mr.. Boyer, another OF G
attacked Mrs. Boyer and oyerpowerea
her. After securing the hands of both
Of them, they took them into an adjoining
room and tied them to bedposts.
Leaving the aged couple inths uncom-
Portable position they leisurely and sys-
Dramatically searched the house, taking
about four hours to do it.
They examined every nook and corner
in the house. They turned everything
upside down, cut up bed ticks and even
opened jars containing preserves in their
mad search for treasure. They found be-
tween four and five dollars, but overlook
ed fifteen dollars, which was in small
tin box in the bureau drawer and which
was thrown out cf the window by them
during the search.
The aged couple suffered four hours of
intense pain while the robbers were carry
ing on their work Of searching the house.
With their hands tied behind them and
helpless. they watched the two men 90
through their house and throw everything
into confusion. Frustrated in their at
tempt to find Mr.. Boyer's hidden money,
they applied lighted matches to his feet
and tried to compel him to divulge the
place where he kept his money, but he
bravely held out and withstood the tor
lures.
Mrs. Boyers hands were tied with wire
and her wrists are badly lacerated. Mr..
and Mrs. Boyer are aged people and the
shock is very hard on them.
There is no clue as to who the robbers
were. They are white and used handker-
chiefs as masks. 1t was an outrageous
attempt. The Jefferson county officials
should devote ali their efforts to running
down the perpetrators and let them suffer
for committing such crime upon such an
aged couple.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Picturesque Scenery.

Neely's new series of picturesque
America, given away by the Baltimore
< Ohio Il. Il.
The first volume containing thirty-two
superb half-tone engravings, SxIo inches.
made from photographs in the Eastern
portion of the United States, in the Ale
gheny Mountains, Shenandoah Valley
and the surrounding historical territory.
These views include New York Harbor,
Brooklyn Bridge, Susquehanna River,
Harper's Ferry with John Browns Fort,
John Browns Monument, Jefferson
Rock. Battlehelds at Winchester and
Fishers Hill, Cheat River, Indian Creek,
Old National Road, etc.
These views have been selected from
the famous series of photographs owned
by the Baltimore & Ohio Railroad Com
pany.
Sent FREE to any address in the United
States, Canada or Mexico upon receipt OF
twelve (I2) cents in stamps or coin tc
cover postgage and packing
Copy may be seen at any ticket office
of the Baltimore & Ohio Railroad.
In sending orders, address ID. b. Mar
tin, Manager Passenger Traffic, Balti-
more & Ohio Railroad, Baltimore, Md.
marking envelope Picturesque Scenery.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Order of Publication.

| THE STATE OF WEST VIRGINIA.
AT rules held in the Clerks offceofthe
| Circuit Court of Berkeley County, the 9TH
day of August, 1899.
Geo. Lommell and Harry Little, former
partners. trading under the firm name Of
Lommell & Little,
VS.. In Chancery.
Joseph Linthicum, Charles Lintkicum,
Edward LinthicunA, Eliza Linthicun, Leo
nard Linthicum, Frank Linthicum, Leila
Llnthicum, infant, Peter Nicklas, Adam
Nicklas, and w. o. Nicklas, partners,
trading under the firm name of P. Nicklas
Bro. & Co, c. II. Miller, Chas. Farrin
use of C. H. Miller, M. G.. Tabler, w. H.
Pitsnogle and M. G. Tabler, assignee of
| d. J. Sloan.
The object of the above suit is to con-
vene the lien creditors of said defendant,
! Joseph Linthcum, and to enforce against
the interest which said Joseph Lirthcum
has in the real estate of which his father,
| John M. Linthicum, died seized and pos
sessed, the lien of a certain judgment OBJ
tanned BY said plaintiffs against said Jo-
seph Linthicum, on the 10th day Of
August, 1891, before E. G.. Bartlett, a
Justice of the Peace, for Berkeley County,
West Virginia, for S33.75 and $40 costs
Of suit and it appearing on affidavit filed
in this suit, that the said defendant,
Charles Linthicum is a nonresident Of
this State, he is hereby required to appear
at the said Clerks office, within one
month from the 18th day of August, 500
the date of the first publication hereof,)
and do what is necessary to protect his
interest in this matter.
L. DEW. GERHARDT, Clerk.
PITZER & LINDSAY,
Attorneys for Plaintiff.
f9-Ioat
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Order of Publication.

THE STATE or WEST VIRGINIA.
At rules held in the Clerks Office of
the Circuit Court of Berkeley County,
the seventh day of August, 1899.
Peter Nicklas, Adam Nicklas and w.
O. Nicklas, partners, trading rs p. Nick
las, Bro. 81 Company.
vs. In Chancery.
Charles LinthicuIn, Edward Linthi-
cum, Joe Linthicum, Eliza LinthicHm,
Leonard Linthicum, Frank Linthicum,
Leila Linthicuin. an infant Geo. Lom-
nell and Harry Little, former partners,
trading as Lommell g. Little; G. H. Mill
Ter, Chas. Farrin, use G. H. Miller. N. u.
Tabler, w. H. Pitznogle, M. g. Tabler,
assignee of d. J. Sloan.
'The object of the above suit is to en-
force the liens of two judgments against
the interest of Charles Linthicum, in
the real estate mentioned in this cause,
being the same of which John M. Lin
thicum died, seized and possessed, after
convention of his creditors. Said
judgments are for $40. 90 and So co costs,
and $40. so and $500 costs, respectively,
and were rendered. the first, by J. S.
Trammell a Justice of Berkeley County,
West Virginia, on the Goth. day of Feb
ruary, 1898, and the second by John W.
Martin, a justice of said coanty, on the
2Sth day of June. 1897, in favor of said
Plaintiffs And it appearing on Aft
davit filed in this suit, that the said de-
PENDANTS, Chas. Linthicum, Harry Little
and George Lommell, are nor residents
of this State, they are hereby required
to appear at the said Clerks Office, with
in one month from the 18th day of Au.
gust, 1899 1.-THE date of the first publica-
ton hereof), and do what is necessary to
protect their interests in this matter
l.. De w. GERHARDT,
Clerk.
PITzER e. LINDSAY,
S-124t Attorneys for Plaintiff.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
c. V. Railroad q. A. K. Rates.

For the coming G.. A. r. National En-
campnent the Cumberland Valley Rail
road will sell excursion tickets to Phila-
delphia from all stations on Main Line
and branches at one single fare for the
round trip. Tickets to be sold and good
going on September I'd to 9Th inclusive,
and good to return until September 18th
inclusive, except by deposit of ticket with
Joint Agent at Philadelphia on September
5, 8, z 8 or 9, and the payment Of fee
of fifty (5o) cents, return limit may be ex-
tended to September goth, inclusive. For
time Of trains consult Time Table adver-
tisenent or inquire of local Ticket Agent.
Rate from Martinsburg $3.50.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Export Exposition.

The National Export Exposition, which
opens at Philadelphia on September IA
and continues until November 80, will be
the most interesting and important event
occurring in Philadelphia since the Gem
tennia Exhibition of 1876 In addition
20 its valuable commercial exhibits 1t viii
present many features Of popular interest
and amusement. The United States
Marine Band, Sousa's Band, the Banda
Rosa, Innes' Band Damrosch's Orches-
ira. and other celebrated bands will fur
nish music alternately, and Midway
Plaisance, equal if not superior to the IA
nous Worlds Fair Midway at Chicago,
and comprising a CHINESE Village, Chi
nese Theatre, acrobats, and customs; an
Oriental Village London Ghost Show,
Hagenbecks Wild Animal Show, Blair
ney Castle, and many other unique pre-
sentation, will furnish abundant and di-
versifed amusement. Arrangements
have also been made for Mandolin, Guitar
and Banjo Concerts, and for grand
chorus from the German Singing Socie-
ties.
For this occasion the Pennsylvania
Railroad Company will sell excursion tick
cts from all points on Its line, TO Philadel
phia and return, at rate of fare and Z
third for the round trip plus price OF adj
mission. These tickets will be sold dur
ing the continuance of the Exposition anC
viii be good for return passage until No
vember so.
For special rates and additional infor
nation apply to nearest Ticket Agent.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Order Of Publication.

THE STATE or WEST VIRGINIA.
AT rules held in the Clerks office of the
Circuit Court Of Berkeley County, the :
day Of August 1899.
u. S. g. Pit7er admr Z. t. a. OF Char
lottee E. Light. deceased
VS. In Chancery.
Virginia Henry, A. Henry. her hus-
band; Geo. D. Poisel. surviving trustee of
Charlotte +. Light, deceased: Anna Mary
Motter, John Motter. her husband Eliza
beth Burdell Michigan, an infant:
Sarah Elizabeth Harrington, John Her
rington, her husband.
The object OF above suit is to remove a
cloud on the title Of the real estate men
toned in plaintiffs bill. occupied by Char
lotte Z. Light, at the time of her death: to
sell said land, and distribute the proceeds
Of said sale among the persons entitled
thereto and it appearing on affidavit filed
in this suit, that the said defendants
Anna Mary Motter and John Motter are
non-residents of this State, they are here
by required to appear at the said Clerks
Office within one month from the II day
Of August 1899, (the date THE first pub
LEGATION hereof,) and do what is necessary
to protect their interest in this matter.
L. DEW. GERHARDT
Clerk
u. S. G. PITzER,
8-T2-4 Attorney for Plaintiff.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02

The STATE OF WEST VIRGINIA.
At rules held in the Clerk'si office of
the Circuit Court of Berkeley County,
the seventh day of August, 1899.
Irene Ross,
VS.. In Chancery.
Joseph Ross,
The object of above suit is to now OBJ
tain divorce from bed and board from
said defendant, and finally, divorce
from the bonds of matrimony." And
it appearing on affidavit filed in this
suit, that the said defendant, Joseph
Ross, is nonresident of this State, he
is hereby required to appear at the said
Clerks office, within one month of the
twelfth day of August, 1899 (the date of
the first publication hereof, and do what
is necessary to protect his interests in
this matter.
L. DE w. GERHARDT,
Clerk.
U. S. G, PITzER,
Attorney for Plaintiff.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Order of Publicafio n.

THE STATE OF WEST VIRGINIA.
At rules held in the Clerks office of the
Circuit Court of Berkeley County, the 9TH
day of August, 1899
John w. Fuss. Nina F. Fuss. Benjamin
F. Fuss. Jessie G.. Fuss and Frames E.
Fuss by Ward B. Lindsay, theis next
friend,
VS.. In Chancerv.
Mary G. Riser and Frank Riser, her
husband, FFedericka A. Mongan and
Daniel Morgan her husband; John F.
Fuss, Barbara f. D0rrence and John Dor
renee. her husband; Martin L. Fuss and
Rebecca Fuss, his wife; George n. Fuss
and Mary Fuss, his wife; Peter H.. Fuss
and Clara Fuss, his wife, and Nina Fuss,
widow Of Benjamin f. Fuss, decd.
The object Of the above suit is TO par
tition in kind the personal and real prop
erty of which John Fuss died seized and
possessed, among his heirs at law, is same
be susceptible of partition, and If not,
then to sell said real estate and divide the
proceeds thereof, and the said personal
property. among his said heirs at law, and
it appearing on affidavit filed in this suit,
that the said defendant Nina Fuss is a
nonresident of this State, she is hereby
required to appear at the said Clerk Of
fice, within one month from the IL day OF
August, 1900 (the date of the FIRST publ
cation hereof and do what is necessary
to protect her interests in this matter.
l.. DEW. GERHARDT, Clerk.
U. S. G.. PITzER,
Attorney for Plaintiff.
3r7At
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
To Cleanse the System

Efectually yet gently, when costive OF
bilious, to permanently overcome habitua
constipation, to awaken the kidneys anc
liver to healthy activity, without irritat-
ing or weakening them, to dispel head
aches, colds or fevers, use Syrup of Figs
made by the California Fig Syrup Com
pany only.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Notice to Teke Dispositions.

In the Circuit Court Of Berkeley
County, State of West Virginia.
Irene Ross, plaintiff,
VS..
Joseph Ross, defendant.
To Joseph Ross
Take notice that the dispositions of
Samuel Durham and divers other wit
nesses, will be taken at the law office of
Z. s. G. Pitzer, in Martinsburg, in the
County of Berkeley and State of West
Virginia, on the Both day of August,
1899, between the hours of 8 a. m. and q
p. M, to be read in evidence on the hear
ing of the above cause, in behalf of said
Irene Ross, the plaintiff.
If from any cause, the taking of the
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02

Passengers from points west of Wash
ington Junction must take trains Of day
preceding to make connection with Mag
ara Falls train from Washington and
Baltimore
Stop overs allowed on return trip at
Buffalo, Rochester, Geneva. Burdette
watkins Glen, and Mauch Chunk.
Side Trip to Thousand Islands from
Rochester only IS. 50 round trip. Tickets
good FIVE DAYS, but within return limit Of
Niagara Falls ticket.
Special arrangements for dinner and
supper en- route at very reasonable rates.
Call on Ticket Agents, Baltimore s, Ohio
X. r.. for full particulars.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02

same shall not be commenced, or being
commenced shall not be completed on
that day, the taking of the same will be
adjourned from time to time, until they
are completed.
IRENE Ross.
by
L. S. q. PITzER.
S-124t Her Attorney
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Harry Iittle. defendant.

Harry Little, defendant.
The object Of the above suit is to en-
force against the real estate Of Harry Little
described in this cause, the lien Of "a certain
judgment obtained against him on the
3Ist day Of May, 1899. by said plaintiff,
for the sum Of SCI. 50. and So 90 costs,
rendered BY John w. Martin, Justice Of
Berkeley County, West Va, to pay said
judgment from the rents and profits of
said real estate, if they will do 50, IN five
years. otherwise to sell said real estate
and It appearing on affidavit filed In this
suit, that the said defendant Harry Little
is a nonresident of this State, he is here
byrequired to appear at the said Clerk S
office, within one month from the II day
Of August 1896. (the date Of the first
publication hereof) and do what is neces-
sary to protect his interests in this mat
ter.
L. DEW. GERHARDT,
Clerk.
u. S. G.. PITzER.
Attorney for Plaintiff.
S-I2-4t.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
SHEPHERD COLLEGE
STATE NORMAL SCHOOL

Normal Course. Academic Course.
West Virginia Student pay no Tuition
in either Course.
Diploma admits to University of West
Virginia without examination.
Full corps of efficient Teachers.
Music and elocution at moderate rates.
Session begins September IL.
Apply TO
A. G. KIMLER,
7-15-2m Principal.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
Through Coaches.

The Cumberland Valley r. r. trains
leaving Martinsburg SIS a. m. and arriv-
ing 7.Io p. m. carry through coaches
u and from Philadelphia This should
not be overlooked by persons attending
G. A. r. Encampment next week. St
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
B. & o. r. Il.

A Ten lIo)Day Tour to Niagara Falls
Am. r ca s Greatest Natural Wonder, via
b. x O. Royal Blne Line and the Lehigh
Valley Route. through the Lehigh and
Wyoming Valleys-she Switzerland Of
America A through train Of elegant day
coaches and parlor cars will be run on
above dates, leaving
Washington. ID. C.,. $50 a. m.
Baltimore, Md. Camden Sta) DIG +"
Round trip tickets for this excursion
will be placed on sale at the following
e4.ttn,.e ~ tba rata orneved
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02

Tin Cans, heavy tin, everyone guaran-
teed not to leak, Sc dozen at Felker's.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02
order of Publication.

THE STATE or WEST VIRGINIA.
At rules held in the Clerks Office
Of the Circuit Court Of Berkeley County,
the day of August 1899
Ellsworth S. Gettle, plaintiff
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-09-02

S-t24t
The Mt. Sterling advocate. (Mt. Sterling, Ky.) 1890-current, 1899-06-06
A Story on John Smith.

Col. John Smith, of this city, fig
ured in an amusing interest which
happened recently while he was in
the Pennyrie district in the interest
of his candidacy for Attorney Gen.
eral. As the train neared railroad
junction he observed lady carrying
a baby and large carpet sack. In
nate gsllantry prompted Col. Smith
to offer to carry her satchel, and she
accepted his OFFER but said: "I'm
'bleeged to yer, mister, but when l
left home Charlie flowed as how
oughtener trust nobody with this here
satchel. Ye kin fetch the baby,
though" Col. Smith repressed his
risibilities, and meekly followed with
the baby.-Bourbon News.
The Mt. Sterling advocate. (Mt. Sterling, Ky.) 1890-current, 1899-06-06
MT STERLING. KENTUCKY, TUESDAY. JUNE 1890
GOOD ROADS
Convention TO Be Held in Licking
ton, June l0-MOdel Road Be-
ing Built There.

The date for the Good Roads Con-
vention in Lexington was decided up.
on last Tuesday night in Louisville at
a conference between Lucas Moore,
State Commissioner of Agriculture,
and E. G. Harrison, United States
road expert, who were appointed a
committee by the Commercial Con-
vention, which had been in session in
that city. Saturday, June 10, was
the date selected. Leading road ex-
perts from all over the country will
be present on that date. several hav-
ing been appointed from Washington.
Wheelmen from all over the State
will be present at the Lexington COIL
vention. Delegates will be sent by
the Kentucky division of the State
League of American Wheelmen. The
program will be in charge of Mr..
Thos. b. Dewhurst, Vice Consel of
Kentucky. 1t is expected that about
500 guests will be present.
The Mt. Sterling advocate. (Mt. Sterling, Ky.) 1890-current, 1899-06-06
AMERICANS
Petition the President TO Be Mus
tered Out at Manila.
RARE OPPORTUNITIES OFFERED

Four thousand of the volunteers
ported to have signed petition to the
President and Secretary of War pray
ing that they receive their discharges
in Manila, instead of at the places of
enlistment, and that they be allowed
travel pay to the place of enlistment.
1t was explained that they believed
the Philippine Islands "offered rare
opportunities for industrious and en-
terprising Americans to make for
themselves homes" and that they de-
sired to remain "for the purpose of
taking part in the development of the
mining, agricultural and industrial
resources of the islands."
The Mt. Sterling advocate. (Mt. Sterling, Ky.) 1890-current, 1899-06-06
The State Commercial C0nven
ton.
ton.

The State Commercial Convention
concluded its business on last Thurs
day afternoon aud finished with a So
cial gathering at the Gault House
that night. Many able and interest
ing papers were read and addresses
delivered during the session of the
the convention, and it was the feeling
of all who participated that the con-
vention will result in much good to
the State. Among the resolutions
adopted was one urging an amend
ment to the State Constitution to
meet the difficulties of the tax sYs-
tenn.