davidaulloa/AmericanStories huggingface dataset:
Smyrna times., 1901-06-05
SMYRNA LANDING SUNDAY SCHOOL.
Held Interesting ChiIdren's Day Exercises on
Sunday Afternoon Before Large Audience.

Those who attended the "Children's
Day" exercises of Smyrna Landing
School Sunday afternoon, (and they
much more than filled the house, speak
of it in the highest terms. The sing
ing under the leadership of Miss
Emma Weldon, was noticeably ac-
.curate and stroug. The following
constituted the program:
song-"Praise Him This Happy Day"-School.
. lrayer-Rev. Vaughn s. Collins.
Responsive Reading.
Recitaton-"The Child Christ'-Roy Yoss.
SOng-"Following Our Leader Jesus"-SchoOl.
Exercise-"Faith, Hope and Charity"-By
Three Girls.
Song-"Love Divine"
Recitation-Little Eta Brown.
Duett-"Birds of PrOmise"-Mrs Emma Wat
son and Miss Agnes Watson.
Exercise-"Looking Upward'-Primary Glass.
Song-"Wiling Sunbeams Glass.
"Children's Day Rainbow"-Miss Agnes Adams
Glass
Song-"His Blessing Come Down"
Recital on-"We]l Live for Jesus BY Three
Boys.
Observation-Disclosures Frank Adams,
! SOng-"RejOicel Rejoicer'
Recitation-''O Robin Dear'-Edna Wrench.
| Recitaticn-Master Price Scout.
| "Garlanding the Cross"-Class.
SingiDg-"Host Triumphant"
| Address-Pastor.
Collection.
Song Farwsll Dear Children's Day"
| BenedictiUn-PaktOr
Smyrna times., 1901-06-05
MUCH OPPOSITION TO DOG ORDINANCE.
Ladies of the Twentieth Century Club Inter-
ested 10 a Petition to Council.

Chief of Police Davis notified the
Town Commissioners on Wednes-
day evening last that he would not kill
dogs found urmuzzled after June 1st,
despite the fact that he took an oath to
enforce the ordinances of the town.
Consequently his duties ended Friday
evening. The "dog law" now in force
has been the subject of much adverse
criticism, and it is probable that the
Council will change the law at their
next meeting. In the meantime Joseph
Cnmmins who has been appointed dog
killer, commenced the work of shoot
ing dogs at five o'clock Monday morn
ing and before noon eight had fallen
before his breech loader. The Com
missioners allow rs cents for killing
and % cents for hauling away and
burying.
This unhumane and disgraceful
method has called the attention of the
Twentieth Century Club and they are
getting up a petition to submit to the
Town Council to change the law. To
them, if the dogs have to be killed they
should first be impounded, and if not
claimed by the owners they should
be taken to a safe place away from the
homes of our citizens to be killed.
Smyrna times., 1901-06-05
BOOUETs TO RAILROAD EMPLOEEs.
Flower Mission Of Smyrna W. c. T. U. Gave
Away Two Hundred BOquets Wednesday.

Our local Flower Mission Superin-
tendents, Mrs. Annie E. Pierce an d
Mrs. Lizzie Stevens called the mem
bers of the Union together last We'd
nesday evening to arrange two hun
dred bouquets for distribution to rail-
road employees or Decoration Day.
First on the morning the President OF
the Union pinned the fragrant gifts
with Scripture cards and Symbolic
white ribbon on the coats of the en-
ployees at the Smyrna depot, and then
took the remaining bouquets to Clayton
to Mrs. Mary M. Walcott (State Super
intendent of Work for Railroad en-
ployees) for distribution to the men
and boys at the Wilmington depot.
All during Decoration day the little
bouquets could be seen by psssers by
in our town, and it was pleasure to
the members of the Union to know
that they were appreciated by the re-
] cipients.
Smyrna times., 1901-06-05
MISS EMILY SPRUANCE ENTERTAINS.
Friends Met at Her Home on Thursday Even
ing and Played progressive Novelty"

The evening of Decoration Day,
Thursday last, was the occasion OF
delightful evening company at the
home of Miss Emily Spruance. "Pro-
gressive Novelty" was the principal
entertainment afforded, and it was en-
tered into with much enjoyment by
all When the contest was ended
first prizes we're awarded to Miss Mar
garet Stockly and Mr.. Crawford Ste
vens, and consolation prizes" to Miss
Dora wilds, of Dover, and Mr.. Frank
Hynson Of this town. Refreshments
we're served during the course OF the
evening.
Those present we're; Miss Dora
Wilds and Mr.. John Hopkins, Dover
Mr.. Wilbur Cook, Philadelphia, Pa.
Miss Bertha Smithers, Miss Lidi
Lord, Miss Nellie FAIRIES, Miss Lizzie
Jones, Miss Evans, Miss Margaret
Stockly, Miss Arie Hynson, Miss
Emily Spruance; Messrs. j. Newsl
Lloyd, Charles J. Sudler, j. Benjamin
Krusen, Walter w. Hynson, Franz
Hynson, Gilbert S. FAIRIES, Crawfor'
Stevens.
Smyrna times., 1901-06-05
PREPARING FOR COMMENCEMENT.
High School This Year-Exercises Will
Begin Sunday June the 23rd.

Commencement week of the Smyrna
High School will be held from Sunday
June the 23rd to the Goth inclusive, and
already an interest is being awakened
in High School circles and the pros
pect seems favorable for a most de-
lightful week of exercises. A class of
five will be graduated under the priu
cipalship of Prof. John P. Burdette as
follows: Miss Elizabeth Cummins Mid
dleton, Miss Emma Fowler Stevenson,
Miss Clara Snowden Spruance, Miss
Muriel Janney and Mr.. Joseph Ralph
Jefferson. The exercises will begin
with the Baccalaureate Sermon to be
preached on Sunday morning, June
the 23rd by the Rev. Vaughn S. Col
Inns at Asbury Methodist Episcopal
Church. On Monday evening, the
graduating class will have their Glass
Day exercises at the Smyrna Opera
House, after which they will hold g
reception at the home of Miss Clara
Snowden Spruance, west Smyrna.
Tuesday evening the Alumni Associ
alton will give their annual reception
to the graduating class, the place to be
appointed. This is matter of much
social interest to a large number of
Smyrna people. Wednesday evening,
the Commencement Exercises will take
place at the Opera House, when di-
plomas will be awarded to the five
graduates.
Smyrna times., 1901-06-05
sLulcH GATE FOR LIGHTHOUSE ROAD.
Keat Levy Court Committee Aceede to the
Wish of the Bombay Hook islanders.

The concensus of opinion of the res
idents of Bombay Hook Island is that
there should be sluice gate in the
new road that is to be constructed to
the Light House to let the water of
after heavy rains or tidal accumula-
tions. The wishes Of the people have
been granted and the Kent County
Levy Court has made arrangements to
have a sluice gate put in. The Miles
Dredging Company will begin work
shortly.
Smyrna times., 1901-06-05
BAND OF HOPE ENTERTAINMENT.
Gave a Program on Thursday Night That Was
Enjoyed qy a Large Audience at the
Smyrna Opera House.

The "Band of Hope" entertainment |
on Thursday evening at the Opera
House, made pleasing finale Of Memo
rial Day. And, what is more, the pre-
sence of so good number was gratify-
ing to its promoters. AS the name in
dicates, the number we're of the pri-
mary classes of our public school.
The mass of people go to an entertain
ment to be entertained and the 'cuter"
the little tot is, the more it is enjoyed.
What would be an oddity or mistake in
a larger scholar, is excused and
laughed at in the little ones, the way an
audience has in expressing its pleasure.
The program in full was as follows:
Motion Song.
1st Psalm. Prayer.
Song How They Grow"
Opening Exercises.
SOng-"Keep Step"
Recitations-"Our DOllies, 49,.
Fourteen Little Girls.
Recitation-"V Voters" .... Roy Tucker.
Violin Duett. 80. Rebecca Collins,
Leslie Hirons.
Dialogue-"Little Soldiers,
................ rive Little Boys
Recitation -"The Blue and Black and Grey"
...................M Miss Mildred Start
Violin Solo "Narcissus," !" "......... .Nevin
Miss Nina Prettyman. (NIiss Elizabeth
J. Collins at the piano)
Recitation--"D Defense of the Liquor Traffic"
:. ,,:....,,ii;..;;;;;;..LeI Lewis Carl S! ci; Price
Dialogue" Kittie's Shopping" ....
| Recltations-.. Boys
Recitation Hiawatha's Childhood"
......................R Rebecca Collins
Dialogue-"Unjus Suspicion, ;" Six Girls
Violin Solo-"The Coquette" ... Taylor
Miss Nina Prettyman. miss Elizabeth
j. Collins at the pianO.)
Dialogue-"The Indian" -. Roy Tucker,
Observation-Disclosures. Howard Arnet'
Flag Drill.
Good Night, "............,..... Earl Gran
Perhaps the piece that afforded the
most amusement in childish ways wal
"our Dollies" by fourteen little girls
Roy Tucker always makes things hun
where he is engaged, and his younge
brother Ralph promises likewise to b
a stage attraction. Miss Rebecca Col
Inns and Leslie Hirons gave a wolf
duett pleasingly for their ages. Mis-
Nina Prettyman, of Dover, of NOR
mature years than most of the pei
formers, with Miss Elizabeth J. Col
lins as piano accompanist, was loudl
applauded. Misses Mildred Start, an
Miss Margaret Klemehtzer did we'll i
, single pieces. "Hiawatha's Childhood
by Miss Rebecca Collins was rathe
remarkable in elocution for one {
seven years. The "Flag Drill'' il
structed by Miss Bertha Smither
was an intricate md astonishing execI
4 ton for the little folks of the Band
. Hope. Miss Sue Hudson and Mi
. Thomsanna Hazel have care. of Il
e Band of Hope. The whole of Il
4 twenty numbers was enjoyed.
Smyrna times., 1901-06-05
CENTURY CLUB WOMEN
INDUCTEO INTO OFFICES
IMPRESSIVE INSTALLATION CEREMONIES
AT TWENTIETH CENTURY CLUB ROOM.
Installation Closed With "EchOes of the
Delaware State Federation" Interestingly
Told by The Smyrna Delegation.

The meeting of the Twentieth Cen
tury Club on Friday last was an occa-
sion of more than usual interest. The
club room was made most attractive by
the floral decorations. The pink and
and white blossoms with the green
foliage-the club colors-were artisti-
cally arranged about the gas jets and
above the platform, also in vases and
jardiniers.
The meeting opened by the singing
of the Federation song written by Mrs.
E. G.. Robinson of the New Century
Club Of Wilmington. Then the presi-
dent, who has so nobly, ably and
Loyalty fulfilled the trust resposed in
her, expressed in a few we'll chosen
words her appreciation of the courtesy
and hearty support she had invariably
received during her administration,
bespeaking the same for her successor.
She then called the new officers and
chairmen to the platform and preceded
in a most impressive manner to install
the new president, Mrs. James An
thony, who in turn installed her CO.
officers with dignity and ceremony,
the trust being accepted by Mrs. A.
E. Jardine First VicePresident, in
behalf of the whole. The following is
the complete list of officers:
President-Airs. James w. Anthony.
First e-President-Mrs. A. E. Jardine
Second Vice-President-Mrs W. G. Hill
Recording Secretary-Miss Rena Viii
liams.
Corresponding Secretary = Miss Ellis
Smithers.
Treasurer-M Emma Hough.
Chairman of following Committees:
Education-Mrs. w. d. LeFevre.
Literature-Miss Laura Bell.
History-Mrs. W. G. Pierce.
Art and Drama-Mrs. II. G. Tschudy.
Home Science-Mrs. H. d. Boyer.
, Phianthropy-Mr j. p. Hudson.
Music-Miss Eba G. Wilds.
Social-Mrs. l.. nj. Price.
, Program-Mrs. w. H. Janney.
Before taking the chair Mrs. An
thony addressed the club for a fe'
; moments, upon the purposes, aims an
" future plans and gave some maxim
that were to be our guide. This ws
: followed by some interesting repor'
{ from the State Federation:
Business ss...........Mr Mrs. +. F. Eval
Social l.......Mi Miss Emma Houe
Mrs. Kate Upsom Clarke's Address.
Il ................. Miss Irene ROPER
Visit to the New High School. ............
u ..............Mr Mrs. w. ID. LeFev
IF Picturesque Features. Mrs. H. G. Tschud
. ''Book of Remembrance" ........ Miss BE
CluD song ...-........... '''.'''''''O OA'
!" The ladies of the Twentieth Centul
y Club have decided to give up the
= room in the Tschudy & Cats buildil
and are negotiating for the room I
% the third floor of the Tucker buildir
on Commerce street.
The annual club reception will
~ held this year, at the residence of Mi
in Edith Collins, under auspices the
-r' social committee, date yet to
90 decided upon.
Smyrna times., 1901-06-05
DELIGHTFUL EVENINGS AT WHIST.
Mr.. aud Mrs. EugeRe Davis Entertain Ia
Honor of Mrs. Wilton Snowden aud
Miss SnOwden of Baltimore, Md.

Mr.. and Mrs. Eugene Davis enter
tanned an evening company at their
home on Main street Saturday even.
ing in honor of Mrs. Wilton Snowden
and daughter Miss Edith Snowden of /
Baltimore, Md. Progressive Whist"
was the entertainment for the evening,
at which there were six tables, and
after sixteen progressions had been
made, prizes were awarded to Miss
Helen Waters and Mr.. Robert Hill.
"Consolation Prizes were given to
Mrs. w. E. Waters and Mr.. John P.
LeFevre. During the course of the
evening Miss Waters rendered some
vocal solos, and Mrs. j. Allen John
son and Mrs. Carroll Sudler performed
at the piano.
Those present were: Mrs. Wilton
Snowden, Miss Edith Snowden, Balti-
more; Miss Virginia Sudler, Philadel-
phia; Mrs. Carroll Sudler, Chicago,
ILL.,; Mr.. and Mrs. w. W. Rich, Wash
ington, d. c.; Mrs. Margaret Lea,
Miss Juliette Lea, Mr.. A. G. Cum
minis, Miss Mollie Cummins, Miss
Agnes Cummins, DIR. and Mrs. J.
Allen Johnson, Miss Anna Cunning
ham, Mr.. and Mrs. w. E. Waters, Mr..
and Mrs. Harry G. Tschudy, Mr.. and
Mrs Eugene Davis, Mr.. Charles lie.
Fevre, Mr.. r. d. Hoffecker, Jr, Mr..
Robert H. Hill, Mr.. John LeFevre.
Mrs. W. E. Waters Eutertains at whist"
On Monday evening Mrs. W. E
Waters entertained at her home OIL
Main Street company in honor of hel
niece Mrs. Carroll Sud Ter of Chicago
Ill. The evening was delightfully."-
spent in Progressive Whist an6
when the contest ended prizes were
awarded to Miss Anna Cunningham
and to Mrs. Frank E. Postles VIII
took gentleman's part. Those pres
ent were: Mrs. Carroll Sudler, Chicago
Mrs. Wilton Snowden and Miss Snow
den, Baltimore; Miss Virginia Sudler
Philadelphia; Mr.. and Mrs. Fran
E. Postles, Mr.. and Mrs. J. Ed. Hoi
fecker, Mr.. and Mrs. Eugene Davis
) Mr.. and Mrs. II. G. Tschudy, Mrs
Margaret Bailey, Mrs. Daniel Bailey
Mr.. A. G. Cummins, Miss Mollie Gun
: minis, Miss Agnes Cummins, Mis-
! Cora Tschudy, Miss Nettie Tschudy
Miss Anna Cunningham, Mrs. W. !
Waters, Miss Helen Waters, Mr.. Clal
1t ence B. Raymond, Mr.. r. d. Ho
fecker, Jr., Mr.. Charles H. LeFevl
and Mr.. John LeFevre.
Miss Anna Cunningham Entertains.
y Miss Anna Cunningham entertaint
d a party of friends at her home {
South street last evening in honor
Mrs. Carroll Sudler, Miss Virgin
Sudler, Mrs. Wilton Snowden al
- Miss Edith Snowden. In the ear
part of the evening "Croquet' was j
in dulged in at which hOnors we're ct
is ried off by Mrs. Eugene Davis, Mi
It's Virginia Sudler and Mr.. John l
IL Fevre. Later in the evening ''Pr
IT, gressive Whist" was entered into a
10. the first prize was awarded Mr.. 10
mt LeFevre and the "booby" to \
ce Eugene Davis. Those present besiC
re- the guests of honor. were Mrs. M
N garet Lea, Miss Juliette Lea, Nj
lid Agnes Cummins, Mr.. and Mrs. Eugt
do Davis, Mr.. and Mrs. J Harvey Spet
ed man, Miss Helen Waters, Mr.. Jo
I'D LeFevre, Mr.. Charles II. LeFevre a
for Mr.. Clarence B. RAYMOND.
Smyrna times., 1901-06-05
HIGH SCHOOL ALUMNI ELECT OFFICERS
Met at the Home Of Miss Bertha Smithers and
Discussed Plans for Commencement.

Alumni of the Smyrna High School
met at the home of Miss Bertha
Smithers on Friday evening to discuss
plans for the coming Commencement
Week, and elect officers for the ensuing
year. Officers elected, were as fol-
lows: President, Miss Gertrude Smith
Vice President, Mr.. Gilbert FAIRIES,
Secretary, Miss Clara HAZEL Treasurer
Mr.. ]. Offley Winford. 1t was not de-
finitely decided just whore the Alumni
Reception would be held this year,
and the Association appointed Miss
Nellie FAIRIES and Miss Sallie Pratt q
committee of arrangement. The As
sociation adjourned to meet at tie re
sidence of Miss Nellie FAIRIES on Fri
dAy evening next
Smyrna times., 1901-06-05
LECTURE ABOUT THE STARS"
Principal Burdeite VIII Give the Last Of
His Course Of Lectures on Astronomy

The subject Of Prof. Burdette lee
lures tomorrow evening at Asbury
lecture room will be "the stars" This
will be the last of the Astronomical
course of six lectures. Owing to the
absence of the pastor next Sunday, he
viii fill the pulpit in the morning and
at 7.30 the w. @. Il. u. will hold a
Flower mission" services to com
snemorate the birth Of Miss Jennie
Casseday tine originator Of the mission.
An interesting program will be given
by young talent.
Smyrna times., 1901-06-05
Sale Of lhe Steamer IIIIdegards.

The steamer Hildegarde, formerly
of Smyrna, owned by the Odessa Loan
Association, has been sold Il Southern
capitalists and will go to Ia "a, Fla,
shortly to begin business.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
INTERNAL REVENUE BUREAU.
collections for Eight Months show
Heavy Increases over Corre-
spending Period Last Year

Washington, March 27.-The month
ly statement of the collections of in
ternal revenue chow that, for the
month of February, 1901, the total
collections were 500 ,660,437, an in
crease of $l,s50,771 over the CORE
spending month last year. The collec-
tions from the several sources of rev.
enue are given as follows: Spirits,
$9,677, 764, increase, ~$1,376,242; tobac-
co. S4,623,115, decrease, $115,207; fer
mented liquors, S4,2s7,429, increase,
Ss4,666; oleomargarine, $1s7,092, de-
crease, $1s,551; special taxes, not else
where enumerated, S24,643, increase,
S2,s49; miscellaneous, $~3,s60,3s2, in
crease, $520,s62.
For the last eight months the total
collections were 5000, 100, $50, an in
crease over the corresponding period
| of 1900 of $7,401,272.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
Only Foolishness.
TURKEY GETTING TANGLED.
Anairs in the Ottoman Empire nre
said to be Rapidly Reaching
a Dangerous Pass.

London, March 27.-Advices received
here from Constantinople are to the
effect that affairs are rapidly reach
ing a dangerous pass there. Turkish
finances are in an i~neXtricable confu-
sion. All government salaries are
from six to eight months in arrears
Upward of a million Turkish pounds
are due for war material, while the
military expenditure is daily increas-
ing. in order to cope with the rebel
lion in the province of Yemen, in
southern Arabia and the possible ris-
ing in Macedonia.
There is no doubt that the Ottoman
troops received a severe check at the
hands of the Arab insurgents, who,
In a manifesto ~denouncing the sultan,
proclaimed his brother. Mohammed
Reshad Effendi, to be sultan with the
title of Mohammed V. The Young
Turks party have adhered to the
Arabian proclamation, and the open
enmitv to Abdul Hamed, the sultan,
has spread to the palace and the sui
tan's advisers. Izzet Bey is said to be
Constantinople have been doubled
Mohammedans and Christians are ar.
rested hourly, and large numbers are
daily shipped to Asia Minor.
The tension between %Bulgarian'
and Mussulmans in Macedonia is ex
IRENE. 1t is reported that another
band of marauders has crossed Bull
garia into Macedonia.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
NEWS FROM PLAGUE SPOTS.
Several Gases Under Treatment
at Cape Town and Singapore.

Washington, March 27.-Marine
hospital service reports from Manila
show for the week ending February
0 and increase. of six cases and four
deaths from plague, four Filipinos
ind two Chinese being the victims.
The board of health has the city in
spectcd daily. The plague cases are
thus discovered early. The reports
state that reliable information OF
every case Of sickness among the Chi
nese is secured through the co-opera-
ton of the Chinese themselves
Passed Assistant Surgeon Thomas,
at London, reports that there has
been n further increase in the mum.
Der of plague cases Mt Cape Town. On
| February 30 there were 81 cases re-
manning under treatment, and there
had been n total of seven deaths. ut
would seem from reports" says Sur.
geon Thomas, that the infection OF
Cape Town was carried by diseased
rats, and an active crusade is being
waged against these rodents"
From Singapore three cases o.
plague were reported between Feb
ruary 90 and "a.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
MANY LEAVING PORTO RICO.
The surplus Population of Porto
Rico LenvIng for Hawaii and
the Cuban Mines.

Ponce, Porto Rico, March 27.-The
American steamer Californian, which
sailed from Guanica, Tuesday, for
New Orleans. has on board 800 emf
grants destined for Hawaii. OF the
number 1876 are men and the remand
er are women and children. The emil
grants are physically superior to
those of the previous expedition.
The American steamer Porto Rico,
which sailed hence Wednesday took
400 persons who are to be employed
in the Cuban iron mines.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
81 REWNWITH DEAD ANIMALS.
Terrible Effects OF the "
sa-d that swept Over Ne
brnska aud Colorado.

Denver. Col. March 27.-Thousanus
IF dend cattle. sheep and horses
strew the plains of western Nebraska
aud eastern Colorado as a result OF
the blizzard. In hundreds OF sinai'
ravines and dry beds of creeks M
aniamls crawled to be covered with
drifting snow, while other countless
numbers struggled against the biz
zard TO reach shelter, but persisted on
the ridges. Incoming passengers over
the Burlington and Union Pacihc say
that in every little gully are seen the
carcasses of animals, and that the
bodies are scattered over the plains
in every direction.
The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1901-03-30
REPORT UPON TAXATION
The Industrial Commission Makes q
Report Upon the Taxation
of Corporations.
FEATURES IN THE VARIOUS STATES
While In some Cases They are h
o~retically Satisfactory, They DO
Not Meet the Varied Business De-
veIopments Of CorpOrations-In-
come Tax the Most Equitable.

Washington, March 27.-The indus
trial commission has made public n
report upon the taxation of corpora
tions prepared by its expert agent,
Mr.. George Clapperton. The report
makes a volume of lis pages. The
greater part of it is devoted to a
summary of the az system of the
states of Massachusetts, Connecticut,
New York, New Jersey, Pennsylvania,
Ohio. Indiana, Michigan, Illinois, Wis
%consin, Iowa and Texas. Mr.. CIapper
ton says hat he found the general
property tax system prevailing in all
the states, but that there + distinc.
tive features in the various states,
which are especially marked in the
taxation of corporate property. He
does not indcrse the system of lew
ing a fixed rate upon net earnings,
which is in vogue in Delaware and
Virginia. finding hat while the sys-
TEN is theoretically satisfactory, il
docs not meet the varied business
developments of corporations" He
also finds the general property tau
unsatisfactory. On this point he says:
Wealth that Can Not be Reached.
1T is clear that under this system
there are numerous forms of wealth
that do not and can not be made to
bear a just share of the public bur,
dcns and which, in large part, evade
or escape taxation, and some forms
which, when reached at all under the
prevailing general property tax, are
not equally and uniformly, but I'M.
justly and disproportionately taxed,
as compared with other property. The
inevitable result is that real estate
and some forms of personality are
unduly burdened with taxation"
Income Tax Most Equitable.
Upon the whole, Mr.. Clapperton
concludes hat an income tax is the
nest equitable. saying.
There is a growing class of citi.
zens who receive large incomes OF
salaries, and enjoy all the advantages
of society and good government, who
though possessed of abundant ability
10 pay taxes, are, under existing sys.
tens, practically exempt from taxa
tion or in~adequately taxed. This class
is receiving, and must continue to re
ceive, especial attention in the revi
sion or reformation of taxing sys
tens in the severalstates. While a ia,
upon individual incomes is general,
conceded to be just and equitab Bile il
principle, it has been received will
disfavor and regarded as i%inpractica
in its operation. 1t is apparent. how
, . IL. ooruf,I .t,,IarX ~ .ox-
monwealth taxation, that because o
its justice and the increasing efficicr
cy of state administrative method
, that are being evolved, the idea of
! limited supplementary state incom
tax is growing in favor and comini
to be more generally regarded as
/, practical measure under state super
vision"