davidaulloa/AmericanStories huggingface dataset:
The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1900-12-05

to the powers expressly granted th1d those essential to
the declared objects and purposes OF the corporation not
simply convenient but Indispensable 1t is not claimed
this that the ordinance sought to be enoned
police regulation We wish the Court to keep that matter
clearly mind The ordinance expressly declares that tits
for the purpose of raising revenue. Even if we admit
for the sake of the argument that the acts of 1896 and
1897 give the City of Abbeville the right to require
licenses then it is for the purpose of police regulation
and cannot be used for the purpose of raising revenue
In in re Wan Yin a2Fed&Rep 7o1, the Court held
that while the council had power to require the cen as
means Of regulating the business the charged there
for was manifesy far in excess of what necessary
proper for that purpose that it must be considered
tax and that the ordinance imposing it was therefore so tar
void In delivering the opinion Of the Court Deadly Judge
said ~ n": ~ -. 2 ". ) = ,%a
'When an authority to license given maybe
question whether tits intended for The purpose
nue. or regulations But as municipal corporation no
authority to impose otherwise than in
an express grant of power tothat effect or clear and
necessary implication from express grant power to
license should be used only for regulation unless there
something in the language Of the grant the cea-
stances of the case clearly indicating that it also to
be used for the purpose Of revenue Cooley 4oS
See Am. & Eng. Enc: IS page 53s' note.
!. If we test the ordinance hsra' clear
Acannot stand as aS power revenue, Or as q
exercise ST W sx! %
necessary + tb infterii i, r;i
The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1900-12-05


ltions of the Aetnumbered cover
[edby that Act may and hold property exceeding
twenty thousand dollars il controls
The two utterly and both stand
Who from this Act could
instant that referred to the amount of
Ia town should be allowed to hold aware this
Court has gone a long Uphold Acts sgsa-
ture which have been attasEed this we
don't think that be expected to
constituting sina of the New Gonstitl-
lin the case People Us. McConn,4 Pafksr Grim
Rep aee-1oo Judge Harris said: INSTANCES H accurr-
which important enactments had been sfaaggled
through the legislature under the cover bill with
retending title. To guard
turesa well as THE public against this
the trainers Of the Constitution adopted the
on.s. a am persuad such was
referred to oray haye is way
through the various itself
with the guise ofa thus the scrutiny
which its own irnpor q f..
In another oassi New Yonkit The purpose
of this constitutional provisior neher the mem
The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1900-12-05

exercise of The taxing ffor t IS not exA
at poWer. moi iss sit necessary tb. infer I'll
ssa. ~ sSe9fs sss Sssss
,..aS sasaass I$5Sas 5fsss
30 III tssss ~ .asss ~ ~
- S4p II q asslss eslss
-
| -
- aI
|,'o
-
4
esed
~ s:lon y q s. such
- - -. - - - |Gl. :.41ya3 h
Etbat 3 While the first part%of
sSstE SsS Epora 81, rat ate uuthorites ashai1ebs
ssass and collect taxes Winch
Flasti part Of the Section xa,ant an
- does not, tpurport to Z giiye The
=. 5rties to5 impose license O. privilege
neans. aar Z. when imnosed that tbeey shan be
hen b ba,, Have, gto search further in The
diout who has he;,poyV
nnd5we find it in Section /, Of Article, *
&C. and taxation ne mrs hrst part Pt ot sthe ne
at says the General AssempysAaM1 ga PROVIDE 'r sy spy
form and equal rate t. Ct ot3taxatton m &c. the the
up this way &; &. Y ,as f$f \. r .s;sss1 ;s1 ,1@
s;asa ,t,,tbs 81 Th,+ tbaf General Asssseemblv
{ e IL Comes "a fory
"a ;eesf,ff fIt
asss 3Ss;, s;s 5z z5, sS$G.s
!
Tax on occupations ands business, and sag
The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1900-12-05

Ehen have ITO search further in the
End out who has the; power to- impose
hid we find it in Section /, Of Article, x,
&C. and taxation The first part Of the tn,
At says the General Assembly ssaRIp RIproyide BY
iorm and equal rate. of5taxationll 4; &c &c, the
up this way s, = !, +. s. .j5
systasa 1fuyther;; That the General. Assembly
a graduated tax on incomes, and and for for q
hon peenpa ations and business s"h4 dtaGcs
The Sauk Centre herald. (Sauk Centre, Stearns County, Minn.) 1886-current, 1900-05-31
y
500
Dr. Detchon'S Anti Diuretic.

DR.. E.Detchon's Anti Diuretic.
May be worth to you more than 500 if
you have child who soils bedding from in
conference of water during sleep. Cures
old and young allie. 1t arrests the trouble
at once. 81. Sold by Fiesler & McNeice.
!. i. !.
La Correspondence de Porto Rico
in it's issue of May 8, 1900, said: Sun
less reports are false, Mr.. Allen will
walk with slow PAGES until he becomes
acquainted with the path. He will
then do that which a good governor
should do. He is not committing him
self Internationally to any party. and
is governing with the aid of Porto
Ricans of recognized ability and char
acter. In this he is discreet, and we
welcome our new governor"
Tortured A Witness.
Intense suffering was endured by wit
ness T. L. Martin, of Dixie, KY, be-
fore he gave this evidenc: II coughed
every night until my throat was nearly
raw; then tried DR.. Kings New Dis
covery which gave instant relief. I
have used it in my family for four
years and recommended it as the great
est remedy for coughs, colds, and all
throat, chest and lung troubles 1t
will stop the worst cough, and not only
prevents but absolutely cures Consump-
ton. Price Soc and $1.OO. Every bot
tie guaranteed. Trial bottles free at
Fiesler & Nc Neice's drug stofe.
Luxemburger gazette. [volume] (Dubuque, Iowa) 1871-1918, 1900-05-29

abldIIig gcbrGngt, Den Duni6 @urz
nier's gu erfilen!"
Damn begreife if ni9t, oaB S6rem
Sntel an oieier gerbinoung 10 ie9r
Oiel gelesen it,"
50, es i4eint fat, uls poGe er
@drnier milf meiner Sano fir geleiItete
Sienite ~belobnen", ipottete Gecile, uno
elm berber 3ug umSudte babel tire roz
iigen 2ippen. rNber bieien 2obn nit
metnem 2ebensgliit al 5a6len, ipiro
man mid nimmcrmebr bsreit finpen,
oas babe tn bersits ertldrt, uno BET
oieier @rtlGrung 6ebarre ia. Mir
bungt ni4t, baB iA nibt IelbIt msin
Sroo perpienen tann, ia bin muiitas
lid, in GRANDDAUGHTER gei6ttt -"
rSiirdten Sic ni6t slei9 bas
S4limmite", unterbra9 er lie be-
rubigenp, .tpsnn @arnisr gu Der
lleber5eugung ge!angt, baB er Sbre
I6netgung niGt beiiegen tann, bann
mfrs er fi6erli6 5uriidtreten."
rSas eben b~e5rpeifle i9, Gbelmut1
traue i6 i'm nt5t 5u."
Die unterbaltung itodte, Die 9sioen
tparen in cine iebr 6ele6te Strabe ein=
~gebogen, bier uno ou muBte Gecile
ein:n 9ruB erpicsrn, lie tonnte i6rem
9eeleiter niGt mebr Die pole gtufmerfs
lamtett piomen. guoli6 lag Die
StraBe binter ibnen, lie atbmeten 9eiz
be auf, als es pisper filler um lie
purbe.
r9aben Sic bon Srdulein GenarS
nod ni4ts 9ebGrt9" iruats er.
rSa bod, erpioerte lie, lid erbielt
seItern einen 9rief BON ibr, tie tpiro
beute pteosr bier eintreffen."
rS4on 6eute?" fagte Sbeobalo ers
freut.
nSit Sbnsn bas ni6t lieb9" i6erste
lie, aber Is lag IN Dem i9er3enoen
Sone ben lie ani6lug, bod sttpas Sc
S%ipungenes. nGeonpre pplta allerz
oin9s nod ntht 10 6dlb Suriitfe6ren,
cher lie FAT 9erorisBli6teitsn nit ibrer
Drama uno ibrem Sruber ge6abt, od
1T Der Iufent9alt bod ni9t mebr elm
angene6mer."
rSaben Sic idon cine STEELE fir
tie gsfunoan?" !.
nHo6 niGt, aber bas eilt ia auD
ni9t, lie bleibt einlttpeilen bel uns, unb
sebt es na9 meinem WuniG, 10 psrs
lGBt lie unier Saus 10 balb ni6t. 2sos
more 1T mir cine Ie6r lie6e unb treue
5reunoin, audi fir mid tommsn nun
i4rere Sage, in oeren id) elmer IolG6en
5reunoin bsburf."
limb Ioltsn aud Der Gatb uno bic
6iilfe zines Sreunbes Sbnen min,
l9enspert9 eri4sinen, pann adblen
sic auf miA."
sd oante S6nen."
nJ6 mare 10 gerns nit S6nen uno
5rdulein Eenaro piebsr SuIammen aes
tommen", fubr err fort, ra6er lei6er
bot ii6 basu niemdls @elegenRit."
SD bate mir Dor unIerer Sier6er.
tunft bas AUDI anoers porgeitelt", erz
piberte lie le6baft, lid glaubte, Der
Snfel iperee sic bdufig einlaoen, dbsr
er uno aud Sdnte Seanette ppIten
bas niGt. @arnier Itedt oa6inter, pers
lafien sic ii9 oarauf."
Gortfesunsf0Istl
Luxemburger gazette. [volume] (Dubuque, Iowa) 1871-1918, 1900-05-29
10.
Sin g d rit &.


Sfeobalo pubte in Der Shat ni6t,
mas er bon benz an i'm aoreIlirten
Brief bdlten ioate. Gr ba6te pie
9arnier es porauseeis6en bate, allerz
oings on Geonpre, aber er tpnnte nidt
glaubsn, odB lie bic llnfluo6eit beqans
gen BADEN iolte, iein @sbeimniB preis>
3ugeben. llnO auBer ibr pubte bpd1
Niemanb, Dab er iih nod unter ben
2ebenoen uno i'm 6auie Oibiers be-
fouo! Sbsr bate elm alter 9efannter
aus Der Seimatb i'm in @ri6el oes
ieben uno ii& nab linn ertunbist? Sas
mar bod au6 nidt anSune6men. Der
8sfdnnte piiroe in oieiem Sale ii6 an
i'm ielbit gepenbet BADEN. S6sobalb
bate germ ben Brief peri6ninben laiz
len, gerne beimli6 ibn ge0ffnst, aber
sr purfte bas ni6t ipagen. Gr srins
nerte ii6, pie rubig unb glei6eiiltio
Senri Sioier oepeIen mar, oa er bod
n%atureemGb in Die furdtbarite 9Glfres
suna bate geratben miiiIen, unb biss
bra6te i'm auf bic 8ermutbuns, bab
nan i'm pisaei2t cine Sale aeItslt
babe, INN ii9 iiber feline Perlpn Sc
rpiBbett gu peri6uffen. Woour6 aber
mar oann Der 8erbaht gegen i'm ents
itanoen? Satte @arnier bieien @srs
oocbt ertpedta Grfanb ndtiirliG teins
antpprt auf oisIe Sragen, absr ie
'idnser er Ibsr lie na9ba4te, bslto fla
Luxemburger gazette. [volume] (Dubuque, Iowa) 1871-1918, 1900-05-29

i6elmiI6en Slid, in benz 6reuDe unb
3peifel 5u9lei6 iid ipiegeIten.
vSaben Sic i9pn bas Bib bon
gbateau Monterau in Der 9smdloes
Iusiteluns seieben?"
Sin Bib BON Chateau Monterdu?"
ySa, bon benz glorrstG.n 8efe9t,
oas bort gelisfert puroe", nidte lie nit
einem ip0ttii6en 9G6eln. v@arnier
briiitete ii6 oamit, es lei na4 elmer
3eihnuns gemalt, Die er bamdls in
elmer iIuitrterten 3eitung eingei9idt
babe. Sic tDnnen oenten, ME neugtes
rig mid oas gemd6t bat, i5 nabm mir
iogleia Dor, bsute Wturssn Die 4uss
itelung gu 6eiuGen, uno nun 1T mir
SIRE a~nsenebme gtgleitung opppeIt
lteb."
,Sn Der Shat, bu bin audi ib neus
sisris", ipottete Sbeobalo. r9at Gar
nier Die Ssi9nuns angefertigt, pann
peroen Die preubii6en 9uiaren uuf
benz Silpe cine re9t traurige Noae
ipielen."
,Oas Gntse9sneeieBte pGre tpobl Der
san, penn elm oeutlGer Wtaler oas
Yilo gemalt bate, iA finoe oieien pas
triptismus 5iemli9 barmlos. SIT es
pabr, oab lie nit Sarnier b~efreunpet
iinp?"
Gr mid ibrsm fprIGsnosn 9lid aus,
bic Srase iebte i'm in @erlegenheit,
neil er benz MGoGen ielne @ebeimniiIe
nod ni6t anpertrduen ourfte. Be
f~reunoet?" srtpioerte er. ,Wenn man
Sbnen oas seiagt bat, 10 peroen sic
iiderli9 e5 niGt slauben. Nber od
9arnier piel in Sbrem SauIe pertebrt,
10 bielt i6 es fir rdtbiam, oas 8prs
gefaqene gu pergsien, uno in bic lem
puntte fam ct mir bereitpilig entgez
gen. Gr lit nit Sbrem Sntel pobl
iefr intim befreunDet?"
Ser Simmel peib, mi, iebr i6
unter oiefer Sreunoiauft leioen muB!"
%ieufate gecile.
Size" fragte Sbeo6alo %eritount.
,Wi1en Sic es ni6t? Sat 2spnors
Sbnen ni9ts oapon seiast9"
Sd erinnere mid aIerpings elmer
QeuBsrung, Serr Oioier besiinitist Die
Werbung 9drnier's -"
.Wiebr ais pas, sr min MIDI stpinz
gen, linn oas Saport gu geben. lnp
Sante Seanette itebt nun audi auf ieis
ner Settle - adj, i9 bin iebr, iebr I'm,
sliidli6."
Sbepbalb 5lidte beitiirst feline Be-
glsiterin an, lire Slide ~hsgegreten iid,
linn 16ien es, als oh pl0Bli6 eip freus
bigger Strabl aus ibren glugen bliBte.
ST ertlGrsn Sic bod, paB Sic
niGt p%olen", iaste er pou ber5li4er
Steilnabme, uSpingen tam Sic Niss
mano."
,Nein, unb i9 laHs mid aud ni6t
spinsen", erpiSerte lie in entI6lpie>
mem Spne, rmDgen tie mid perltoBen
unb snterbsn, lieber oaS, ais zines
Mannes Satin perosn, Den ib pers
cGte."
$50 i9limm piro'S ia audi ni1t
trmmen, Serr 9ioier muB ora Elm
Ginieben baber ="
.Sas babe i5 friiber au0 seelGu6t,
absr felt siniS:n Sassu psrSe ia IN.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
HARD TIMES FELT IN SWEDEN,
An Acute Condition In sweden
Caused by an Extraordinary
scarcity Of Money.

London, Oct 2b.-A dispatch TO tho
Daily Mail from Stockholm, Sweden,
says
The extraordinary scarcity of
money which has been growing more
acute for a month, Is so seriously af-
iecting commercial circles as to
threaten a crisis. The balance OF for
eign trade continues against Sweden.
and the repeated contraction OF gold
loans abroad fail to palliate the stu
alton. Industries are daily launched,
but adequate capital Is not available,
and the newspapers are filed with APP
pea!s from manufacturers In desper-
ate straights for money.
Rur'l people attracted by the in
dustrial activity are Aocking to the
towns, and, consequently, the de-
mand for houses Is 40 great that rents
have advanced 90 to 30 per cent. Tho
civil servants have already been grant
ed 20 per cent, increase In pay to
meet the hard times, and IL IL cx-
pected employers generally will have
TO follow suit.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27

Secretary Of State Hull has com
pleted roster OF the next general as.
sembly, from which is CLEANED the fol-
lowing; There will be tbirty-two dem
ocratic senator's and no republicans.
There will be fourteen native Arkan-
sans In the senate, SIX Tennesseeans,
two Missourians, two Mississippians,
two North Carolinians, one South Caro-
linian, two Kentuckians, one Texan
one Englishman and one Frenchman.
There are eleven Methodists in the Sen.
ate, nine Baptists, fonr Presbyterians
two Christians and six with no mem
bership, In the house there tifty'sev-
en- native Arlansans, ten Tennessee
ans, seven Mississippians, three Mis-
sourians, nine Georgians, one Texan,
one Iowan, one Indianian, one Viz.
ginian, two South Carolinians, one
North Carolinian, one designated AS an
American, one from Wisconsin, and
the nativity OF one member not given.
There are twenty Baptistsin the house,
twenty-six Methodists, sixteen Presby.
terians, seven Christians, twenty four
with no membership, one Disciple of
Christ, one Protestant, one Episcopa'
lian, one Orthodox.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
Negro Gambler Killed.

Bill Jones, proprietor OF u negro gam
Ing house In Little Rock, was shot and
killed by n white man named Monroe
Phillips. The father of Phillips had u
difficulty with Il negro in the rear OF
Jones place, In which he was badly
used up, II is claimed Jones intcrfcred
and helped Phillips assailant to escape
This report angered the younger Phil
lips, who went TO Jones rooms, and
the shooting followed: There were no
eye witnesses TO the killing A pistol
was found in the dead mans pocket,
and Phillips claims he made move
toward IL before he used his own
weapon.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
An Important Decision.

Federal Judge Trieber rendered an
important decision last week touching
exemptions as applied to bankruptcy
proceedings. 1t was in the case of Fl.
fellheimer, creditor of William Dur
ham, bankrupt, for tie purchase price
OF furniture sold. The petitioner
asked the federal court to make an or.
der directing the trustee to turn the
property over to the sheriff of Garland
county in order that he may execute
the process of the state court, as under
the laws of the state it is not EXEMPT
from seizure for petitioners debts.
Judge Trieber, in closing his opinion,
SAID 1t might just as well be contended
that bankrupt could claim his per-
sohal property exempt against a judg-
ment for a tort, although the constitu.
uon OF the state provides that there
shall be no exemption of personal
property as against a judgment for a
tort Congress, in enacting the bank
Tupt law, did not see proper to provide
Tor exemptions by special provisions,
but accepted the laws of each state as
suitable provision for the protection Of
unfortunate debtors, and as the laws of
this state provide that the debtor shall
not have the enjoyment Of property not
paid for, as against his vendor, and the
bankrupt act merely adopts the exemp.
ton laws Of the state, it necessarily
follows that the petitioner is entitled
to subject the property which by the
judgment OF the state court has been
declared subject to execution, under
his judgment, to the payment therefor,
and the trustee will be directed to
turn the property over to the bankrupt
and leave is granted to the petitioner
to have the same seized by the sheriff
under process Of the stat court.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
A PLUM FOR BELOIT COLLEGE.
A Cheek for 5000, 900, Conditional
Upon the Raising Of an Adj
ditiOnaI $4,000.

Chicago Oct. 25-The Tribune says.
An endowment fund OF $350,0O0 was
placed within the reach of the trus-
tees Of belot college at meeting of
the ways and means committee at the
Union Lcogc club, One Of the trustees
announced that ~ $l50,000 was raised
by other friends of the institution, u
check for 100000 would be placed in
he committees hands Immediately
by him. Thirty thousand dollars of
the Si5o,OO0 required was pledged inn
mediately by members OF the commit
tee who were present, and President
Edward D. Eaton OF the college as
serted that the remainder would be
raised and the 100000 before Junu'
airy /, 1901.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
MISSION BOARD PRIZES.
Awards of Prizes to Pastors and
Su nday-School Scholars for
Missionary Essays.
THERE WERE SEVEN SETS OF ESSAYS.
Of the Fifteen Prizes Awarded to
Sunday-SchOOI Scholars, Fourteen
Were Gained by Girls-Rev. Fred
VI. HubbeIl, of Belyedere, He
Took q Pastors Prize.

New York, Oct. 25.-The American
Board of Foreign Missions, some
months since, was authorized to offer
to pastors and Sunday-school scholars
prizes for essays upon foreign mis-
sionary themes. There were two
classes of scholars in each of the
three districts New England, the
middle states and the wesD to whom
prizes were offered, making, with the
pastors, seven sets of essays, requir-
ing as many sets of judges. All these
judges have now reported, making the
following awards:
The Prizes Awarded.
/. To pastors, first prize, $780, to
Rev. George B. Hatch, Berkeley, CAL;
second prize, 500, to Rev. Fred M.
Hubbell, Belvidere, III. The topic as
signed for these papers by pastors
was "Why Should Our Churches Sus-
tain Foreign Missions?"
2. To Sunday-school scholars, first
class SCHOLARS between the ages of
IS and 81, inclusive):
New England district, first prize,
$25, to Louise NJ. Vail, bennington
Centre, Vt; second prize, SIS, to Chris
tina l., Northrup, Norwich, Conn.
Middle district, first prize, S25, Eliza
beth Rodhouse, Welligton, o.; second
prize, SIS, Lulu II. Fuller, Plainfeld,
n. j.
District of the interior, first prize.
$25, Ethel Jaynes, Chicago; second
prize, $15, Abby S. Miller, Oak Park,
III.
Second class Scholars IS years Of
age and under):
New England district, first prize,
$15, Samuel r. Harlow, Worsecter,
Mass; second prize, $40, Eunice Full
Ter, Providence, r. /; third prize, SIS,
Carrie V. sherman, Norwich Conn.
Middle district, first prize, SIS, Lucy
Young, Cleveland, o.; second prize,
$40, Lillian N. judd Cleveland, o.;
third prize, SO, Belle NJ. Brnman, Keene
Valley, n. Y.
District of the interior, first prize,
$15, Susie Chase, Evansville, Wis; SEQ
ond prize, $40, Isabel Bliss, Boulder,
Col; third prize, s., Sylvia Afford.
Lawrence, Kas.
Good for the Girls.
These prizes have been distributed.
OF the is Sundayschool scholars who
have gained these prizes, IA are girls.
AS soon as practicable the prize es-
says will be examined with reference
TO use in some form, in which they
may be useful to others.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
SOUTHERN RIVERS BOOMING.
The Wataugn and Doe Rivers, In
Tennessee, Out of Their Banks
and Doing Damage.

Elzabethtown, Tenn, Oct. 25.-The
Watauga and Doe rivers, which con-
verge near here, are out of their
banks, and have caused much damage,
Thus far no lives have been lost. The
high water was caused by the east
winds, which have been blowing for
several days,bringing all the water out
of the mountain streams. The rivers
began rising early Tuesday morning,
and increased rapidly throughout the
day and night, The waters from the
Watauga are running over the track
of the Virginia g. Southwestern rail-
road, north OF Elizabethtown. The
approach TO the new steel bridge of
the road at Butler, Tenn, Is washed
completely away and n passenger
train is water bound in johnson
county. Considerable damage has
been done to farm lands, fences, roads
and other property.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27
OUR TROOPS LEAVING CHINA.
Dispositions Made To Get Them All
Away Before They Become
tcc-BUund,

Washington, Oct. 25.-Bascd on
Gen. Chnlfecs advice the war depart
mcnt officials are OF the opinion that
all of the American troops included
in the order OF evacuation have not
only left Pekln, but probably are now
at Tien Tsin or near by. The quar-
termastcr's department has made all
arrangements for taking them aboard
ship, 80 there IN no longer much dan
ger of the troops being prevented by
ice from leaving North China.
II is now said that in ai probnbiii-
~ Gen. james II, Wilson, the second
in command In China, will soon be
detached, and will not remain IN Pc
kin according to the original pro-
grammc.
The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1900-10-27

ing additions being reduced that
much so that the sum of the two ag-
gregated the correct amount. A
change in the slip by Alvord, later in
the day, caused inquiry and COMPARE
son to be made at the clearinghouse,
when it was discovered that the two
items of previous days exchanges
and morning additions did not CORE.
spond with the list checked by the
examiner, and a count of the current
days cash and checks in hands of the
third teller revealed a shortage Of
S69O,OOO. The shortage seems to have
been about 100000 two years ago,
and has been increased gradually
since that time, the teller conecaling
the same in the morning additions
which always amount to much more
than the amount of his shortage, and
never enter into the count of the pre-.
ceding days cash.
There is no way to have a check
on the morning additions to the ex'
changes except by counting the note
teller's cash and checks twice, or to
begin examinations of cash in the
evening, which is otherwise objection.
able.
The bank has charged out the
amount of the shortage without i'm.
pairing its surplus or undivided prof.
its account.
"a further examination of Alvords
accounts by the officers of the bank
shows that his stealings have been go
ing on for several years. Fourteen
months ago he took a two weeks va.
cation, and an examination of his
tickets preceding his going and after
his return shows that he covered hii
shortage while absent by making a
number of charges to out-of-town &C
counts,and credited back the amount.
on his return before the monthly
statements were sent out. The
amount of his shortage at various
periods in the past seems to have
gone up and down, and it is probable
this is due to the fact that whenever
he had reason to expect any investi'
cation of his cash or periodical visit
from the examiner he would doctor
it by means of these false charger
against large accounts. In the pres,
ent instances, the examiner went in,
to the bank month ahead of the
usual six months period, the last pre-
ceding examination having been made
May IS, 1900, and this unexpected visit
prevented a manipulation of figures
by Alvord and led to a discovery OF
the defalcation.
"rhis theft could probably have
been prevented by a rotation of the
clerical force of the bank, thus plac-
ing each department under the super
vision of different persons successive
ly.
There is no way to accurately
check the accounts of an employe il
he has access to the succeeding days
cash from which to make good his
shortage of the current day land this
is what Alvord has always had), and
has also the opportunity to hold back
credits for longer time than the
day on which the letters inclosing
items are received"