davidaulloa/AmericanStories huggingface dataset:
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24
EEE TAX DECISION
FROM WASHINGTON
SURPLUS OF BANKS is ASSESSED
Internal Revenue Collector r. n.
Chamberlain Receives Circular
Letter-Attorney General erIsss
overruled BY New Ruling.

An opinion Of Attorney General
Griggs Is overruled BY new ruins
% Commissioners Yerkes and hanks
are required 70 pay a special tax on
undivided profits surplus and Dor
rowed money as well as on capital
internal Revenue Collector R. H.
Chamberlain has received q copy Of
the following circular letter:
washington. D. c. Dec. 3. 1901
sir.-Your letter Of October n,
1901. Inclosing certain claims for the
refunding Of certain amounts alleged
20 have been paid in excess as special
tax on the business Of banking. has
been received.
These claims have been examined.
and have been rejected. as you have
already been advised.
You are informed that the act Of
June %. 1898. and the act Of March
2 1901. provide that bankers using
or EMPLOYING a capital not exceeding
S25 001 shall pay $50: when using or
employing a capital exceeding S25.-
Dl0. for every additional 81 600 in ex-
cess OF S25 600. 50. and in estimating
capital surplus shall be included.
This Office holds that capital Is tax
able whether invested. as in the case
OF the United States bonds or the
bank building fsee T. D. 19s43, pp. 4
and 81. or circulating as in the case
OF money. including money borrowed
tsee T. D. 20l5s) also surplus ihclud-
Ing undivided profits.
In providing that surplus shall be
included as capital. Il Is obviously the
purpose OF the law TO have the tax
imposed apply 10 all money used or
employed BE- banks as capital in car
rying on their business.
Money borrowed by banks. and used
as capital. is held 10 be taxable( T.
D. 1888. and II is clearly no less
liable 70 tax because Of the fact that
II Is borrowed by bank from its own
undivided profits.
The fact that surplus so used con-
sists wholly or In part OF undivided
profits. OF that such undivided pro-
fits have or have not been formally
set apart for such use. seems wholly
immaterial so far as the purpose Of
the act Is concerned Il is the use.
and not the authority to use, that
brings such profits within the taxing
provisions OF the act
Banks should, therefore, return for
taxation the capital. the surplus fund.
their undivided profits or other profit
and loss account, except so much
thereof as may be actually necessa-
~ and has been set apart to meet
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24
JOSEPH IA. DAT, Postmasts
Had a Good Time.

A. J. Smell wanted to attend a party,
but was afraid to do so on account Of
pains in his stomach. which he feared
would grow worse. He says, Il was tell
ing my troubles to a lady friend. who
said: 'Chamberlain's Collie, Cholera and
Diarrhoea Remedy will put you in con-
dition for the party bought bottle
and take pleasure in stating that two
doses cured me and enabled me to have
a good time at the party" Mr.. Smell is
a resident of Summer Hill, n. Y, g. S.
A. This remedy is for sale by all drug
gists and dealers. Benson, Smith &
Co., agents for Hawaii.
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24

The most luxurious train ser
vice; electric lighted through
out Perfect Ia every detail
No limit to the good things
provided for your comfort
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24
ONLY 4 DAYS 10 NEW YORK.
Santa FC


900 a. N. train is the California
Limited, carrying Palace Sleepins
Cars and DING Cars through to Chi,
cago. Chair Cars run TO Bakersfield
for accommodation OF local frst-class
passengers. No second-class tickets
are honored on this train. Correspond.
ing train arrives 7:05 q. m, daily.
4:20 p. m. is Stockton, MERGED and
Fresno local. Corresponding train ar
riyes at 1880 p. m, daily.
500 p. M is the Overland Express,
with through Palace and Tourist
Sleepers and Free Reclinig Chair
Cars to Chicago; also Palace Sleeper
which cuts out at Fresno. Correspond
ing train arrives st 500 .. m, daily.
1920 q. N. is Bakersfield Local, stop
ping at all points in San Joaquin Val
ley. Corresponding train arrives 1t
$40 a. m, daily.
oFFIcES-641 Market St. and in
Ferry Depot, San Francisco.
w. G. IRWIN & CO.,
Agents, Honolulu.
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24
New Ice Cream parIors.

ID. G. Camarinos has recently open
ed up dainty and neat ice cream
parlor. corner of Alakea and King.
Everything clean and tasty. Ice
cream, cool drinks. etc. Don't fail to
drop In.
The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-12-24

Up-to-date job printing at The Re-
publican Office Phone 21S.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

pnyslcai examination. Tney are nrsr
sent. as rule. aboard receiving
ship" dismasted old hull lying in one
of the navy yards. Then they are
transferred to one of the training ships,
where they learn the duties of a sea-
faring man. There are at present nine
Of these tratldng ships, the Adams, the
Amphitrite. the Buffalo, the Dixie. the
Essex, the Hartford, tile Lancaster. the
MonsRSahela and the Topeka.
Although some of the training YES
sells are obsolete wooden sailing Ships
of no value in modern warfare. they
have been fitted up and are well adapt
ed to training purposes. Aboard these
ships the greenness of the apprentices
rapidly wears off.
Theoretically seamanship is of great
importance, but the apprentices do not
become as adept in this branch Of their
work as the old time sailors. 1t Is
chiefly with learning about the guns
and the engines that they are occu-
pied. The greatest pains are taken to
make expert gunners of the appren-
tees. When they attain some prof
cheney In their work. they are transfer
red to the regular vessels of the navy.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
BIG ENOUGH TO HIT.
So Thought the Small Boy. but the
Man Thought Differently

He wasn't very big. but he was IA
sturdy little chap with a face that bore
the marks of much thinking and pre-
mature responsibility. | learned after
ward that he was supporting a crippled
mother and an invalid sister who had
been left helpless in the world by the
death Of her father. He might have
run away from home and evaded the
responsibility, but he didn't think Of
1t. He just sold papers.
At the loop on Fifteenth street
crowd was gathered, waiting for the
evening cars. a ragged young girl was
selling flowers at the Fifteenth street
end of the waiting station when man.
rushing to catch his car knocked her
against the side of the building. With
out stopping, probably not having no.
ticed what he had done, he continued
his rush, when the boy stepped in front
of him defantly.
Say, what do you want to knock
girl down for? Hit me. I'm big
enough
The man paused in surprise and then
glanced around. He saw the flower
girl picking up her wares and UNDER
stood. Without a moments hesitation
he went back to her, gave her enough
money to make her eyes sparkle with
JOY and said:
I'm sorry, my dear, that hurt you.
didn't see." Then, turning to the boy.
he continued: You said you were big
enough. young man, but you're a great
deal bigger than you think Men like
you will have lot to do with keeping
this old world in condition of self
respect"
Then he caught his car. and tile boy
and the girl stood there wondering
what he meant.-Denver Times.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
ADDITIONAL LOCAL.

Reports are received from Jennings,
from which place the line to the Grow s
Nest coal fields is being built, that
men are arriving on every train from
the east and west and are being sent
to the front as fast as they come in.
Already about 500 men have been sent
out, and most of these are being en-
ployed in cutting right of way. 1t is
expected that grading will commence
in about week. Mr.. Smith, who is
the agent of Guthries Bros. of St. Paul,
who have the contract for the line, was
in Libby yesterday getting some sup
slies of which his outfit stood in imme-
diatc need, and said that there would
be work for about 5000 men during
the summer, but on account of the linn
tied supply of men, it was his opinion
that only about 5000 men would be
employed. He said that no call had
yet been made on their employment
agencies and he was not prepared to
say how many men could be gotten,
but he was confident the number they
wanted could not be obtained. --kalis-
pell Bee.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
The enalty OF Being Idle,

ldleness is at the bottom of the
drunkenness. gluttony and sensuality
which compass the destruction of one
section Of the community at the present
time. 1t is OF the bottom Of that par;ic-
ular form Of heartache which is the
plague of wOmellthe hear1ache of a
purposeless. miserable existence Such
women often look forward to maria re
to cure them. but when they are mar
ried and settled the old malady recurs.
and in our own day we see them run
ming hither and thither after that elu-
sive something. Others try to find a
cure in the suffrage and others again in
cigaretteS.-Sarah Grand
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

THIS YEARS CREW OF THE sCHooLsH.p
ENTERPRISE.
and are kept under strict nakal disci-
pline while on board. The command-
ers and lieutenants of the ships hold
commissions in the navy.
Somewhat similar to the Scholarships
In plan are the training ships of the
regular navy. The students" aboard
these are not boys from civil life, but
regularly enlisted naval apprentices.
These are the boys who wish to enter
the floating service of Uncle Sam and
who are unable t 20 through the Ma
val academy at A. napolis. Owing to
the strict regulations of the navy only
Annapolis men may attain the ranks
above those of noncommissioned "war-
rant" officers. The naval apprentices,
however, receive the best of training
to fit them for holding these lower Of
hces, which are equivalent to the nom
commissioned ranks of corporal and
sergeant in the army. Some of the ma.
val apprentices do not, Of course. reach
even warrant rank.
Naval apprentices are enlisted for
dve years. They cannot enter the
service without the full consent of their
parents Or guardians and must pass a
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
MAKING JACK TARS.
TRAINING AND SCHOOL SHIPS AND
THEIR GOOD WORK.
Why Two Crews of Yankee Boys
Celebrated the Fourth In Edin.
Observation-Disclosures For Merchant
Service, Training Ships For Navy,

Not the least interesting of the
Fourth of July celebrations this year
was that observed in the harbor of
Edinburgh, Scotland. Two companies
of Yankee lads met in the old town
and proceeded to show the Scots how
much enthusiast. could be got up about
our Independence day. One of the
troops Of patriotic young Americans
at Edinburgh was part of the annual
cruise of the celebrated schoolship ST
Mary's. The other was composed Of
boys from Massachusetts. whose visit
to Edinburgh was due to a similar
stop of the Bay State schoolship En-
terprise. 1t would have been even
more an occasion of patriotic Ameri-
can rejoicing had the Pennsylvania
schoolship, the Saratoga. happened to
drop into Edinburgh harbOr to join the
st. Mary's and the Enterprise These
three vessels, now Oh their annual
cruises. constitute the "schoolship'
feet of the United States.
Although it is quite generally believ-
ed that the scholarships are reforma tory
institutions, nothing is further from
the TRUTH They are simply floating
schools for the instruction of boys in
seamanship. They give the boys pre-
liminary training leading to advance
ment in the merchant service. Admis-
sion to the SchOoShiDS is through eX-
animation in elementary subjects and
physical condition. TO join the school
ship Il boy must have the consent Of
his parents or guardians and must be
of good character. The three school
ships are old vessels of the United
States navy that are lent to the states
by the department. The st. Mary's and
Saratoga are sailing ships. while tie
Enterprise has steam power in addi-
ton. The boys are trained in navigat-
ing the vessels and in kindred subjects
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
~ ~ ~ ~

wears the corners off round and causes
the clickety click always associated
with travel. To obviate these difficult
ties Mr.. Nix has devised q rail that is
cut off at an angle, so as to make the
two rails overlap, the ends resting on
opposite ties. Thus each bears it's
share of the burden, there is no sag at
the joint, and no intervening space to
cause a jar. to the wheels. A train
will pass as smoothly over these joints
us if the rails were welded together,
and the expense of saving the angles
is SO slight and the saving in wear so
great that it will prove paying prop
osition to any railroad to install the
continuous rail system. Practical
men who have examined the patent
predict its universal adoption.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

w. ]. Nix has sold half interest in
his continuous rail patent to T. S.
Hagan, Of Glendive, and expects to in
terest some capitalists in the enter
prise and hopes for its ultimate adop.
ton by all the railroads. Like all
great inventions the continuous rail
devised by Mr.. Nix is simplicity it.
self, and the wonder is that it has not
been thought Of before by some Of the
many inventors who have spent years
in this field of invention. Engineers
have always recognized the fact that
the square joint between rails is net
only nuisance but wears this rails
out. The weight of the rolling stock
bends the ends of the rails downwards,
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
Kirby correspondence.

A very nice and refreshing rain on
the night of July 9th.
Messrs. Redmond & Love rushing
quite gang Of Cheyennes haying.
Mr.. Lowry's family has moved
down SO the children can attend school.
The 70 wagon and outfit arrived at
Muddy and will work down the Rose
bud and then cross to Tongue river.
We hope that our school trustees will
see the necessity of a special tax levy,
so that we may have school next year.
Mr.. Shane, the noted wolfer and
rancher, on Canyon creek, was in
buying supplies at Mrs. Wesley,s
store last week.
j. G. Hutton and wife made very
pleasant visit this week to Mr.. and
Mrs. Huntington, our popular and
successful lawyer-cowboy.
Messrs. John S. Wood and Joe
Lewellyn worked the upper Bud for 70
horses. They claim feed and drink
good and plentiful up here in Gods
country.
The Fourth of July picnic was we'll
attended and a great success in every
way. Mr.. and Mrs. O'Dell served
j.,
treat for the children.
The community has had another ad.
dition to it's population in the person
Of young Mr.. Davis, cousin of the
popular Davis boys. He is an accom-
plished violinist and will doubtless
enliyen our little social affairs with
his music.
Messrs. Lowry & Trip returned
from hauling first loads of wool, ant
leave again today with three loads
Mr.. Bixby and Jim Roland are assist
ing in the work. Lowry claims tina
his wool is extremely good and weighs
very heavy. We hope he will realiz,
good price.
The Cheyennes are back from a,
eight-day pass to Crows. They CLAIM
fine time and a grand sham battle
The Cheyennes represented the hos
tiles. The dance was a grand sue
cess. They also claim to have beatel
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18
DREAMS WHICH HAPPEN.
A Robbery That Was Witnessed by
Woman During Sleep.

II ID.
A lady spending the summer in the
country. some 20 miles from her city
residence, dreamed that the latter was
robbed, she herself being witness of
the robbery. In her dream she saw two
men, one Of whom limped, in the act
of rummaging some trunks in the hail.
A candle stuck by means of it's own
wax on the newell post Illuminated the
scene with dim light
After finishing their work with the
trunks the men went up stairs to a
closet. from which they removed cur
tains and hangings stored for the sum-
mer months. The dreamer observed
that they overlooked her most valuable
curtains. which had been placed well
back on upper shelves.
Suddenly she seemed to be transport
ed to her birthplace at Auburn, N. Y,
where she especially noted the bronze
figure of an Indian which surmounts
the prison edifice.
At breakfast the next morning she
related her vivid dream to those pres
ent, five of whom are now living and
vOuch for the fact. Subsequently it
was found that the city house had been
entered and robbed. On the newell post
were the marks of the candle. The
curtains had all been taken but the best
set, which were found where the dream
er had seen them.
Suspicion was directed to a painter
who had been at work on the house,
who was lame and who disappeared
Immediately after the robbery. Inves-
tigation of this mans character showed
that he had served a term in the Au-
burn penitentiary.-Health Culture.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

all the running horses of the Crows
but one. Mrs. Wesley has bought the
finery the Cheyennes wore. A magni-
ficent war bonnet of eagle feathers,
with other adornments, being one of
her possessions. 1t was worn by
Black Bird, the son of Little w off.
WHY NOT.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

Lake Morat, in Switzerland, has the
curious property of turning red every
ten years owing to the presence Of GER
tain aquatic plants which are not
known IN any other leke in the world.
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

WANTED. "A bright boy II or l.
years can obtain steady employment
Apply at the News office. 1tf
Rosebud County news. [volume] (Forsyth, Mont.) 1901-1906, 1901-07-18

Engraved cards and stationery at
the News Office.
The Washington times., 1901-08-18
AFFAIRS OF THE DISTRICT.
Conflicting Bids for Supplying
Parts Of Heating Apparatus.
The Attorneys Opinion Advising the
Award of n Contract to the Second
Lowest Bidder-Unsanitary Condi-
tion of TenIeytown Engine House.

The Superintendent Of Repairs of the
District submitted to the Commissioners
day or two ago a schedule Of proposals
Tor furnishing the parts and making re-
pairs 20 the heating apparatus in GER
tain school buildings Of the District. The
schedule showed that the bid of the Cald-
Tell Furnace Foundry Company was the
lowest Certain representations had been
made, however. relative to the ownership
OF the patents for these furnaces for the
State of Maryland and the District of
Columbia, In view of which the SupeTin-
tendent Of Repairs recommended that the
contract be awarded to the next lowest
bidder. Upon the request of the Engineer
Department. the matter was referred to
the Attorney, A B. Duvall. who SUBJ
mitted his opinion yesterday. as follows:
ut appears that the subject matter of
said contracts consists largely, if not en-
tirely. of patented articles, being castings.
etc.-parts of Smead furnaces. The Su-
p.rintendent of Property recommends that
the contract for said castings be awarded
TO II. I. Gregory, at 49, cents per pound.
as, under his proposition to furnish pat
terms. etc, his bid Is considered the most
advantageous to the District. It further
eppears, however, that said bid is not the
lowest bid for repairs to heating APP
paratus. the bid Of the Caldwell Furnace
Company being 1921 per 100 pounds.
MI. Gregory. through his attorney.
claims that he alone can furnish these
patented articles. inasmuch as he is the
owner of all the rights for the District
Of Columbia, in, to. and under the patents
pertaining to the 'Smead-Ruttan ventilat-
ing system that while smead owned the
patents and the right to make assign
ments Of territory, on November "a, 1888,
said Smead conveyed to him, for the sum
OF $1,000 all his rights In and for Mary
land and the District of Columbia under
the patents, etc, previously owned and
controlled by the Ruttan Manufacturing
Company. and certain Of his own patents.
which said conveyance was recorded in
the Patent Office May H. 1890, in Liber
y ~, page s39.
And that thereafter on March 26 1891
the ssjd Smead conveyed to him by for
NAL assignment all right, title, and IN
terest IN certain patents covering the
6mead-Ruttan Heating and ventnatina
System, for Maryland and the District
Of Columbia, which said assignment was
= recorded in the Patent Office April 8, 1891
Liber s i3, of Transfers OF Patents page
800
II have carefully considered the above
mentioned brief and agree generally with
the conclusions. and particularly with its
sixth proposition, that the Caldwell com
pany cannot enter the District of Co.
lumbia to trade IN or furnish any sup.
plies falling within the claims Of the pat
ents held by said Gregory for Maryland
and the District OF Columbia.
Il am of opinion that II the Distric
obtains these patented goods through Mr.
Gregory 1t can use them without liza biiits
~ the claims Of others based on said pat
The Washington times., 1901-08-18
THREE TRIAL BOARD CASES.
To BE Reviewed by OHicials Before
Decisions Are Made Public.

The police trial board was yesterday
occupied in the hearing of several charges
against members of the force. but the Of
ficers constituting the board were not at
liberty TO disclose their findings until they
have been passed upon by Major Sylves-
ter and forwarded to the District Com
missioners. The case of Albert w. Stew
enton was continued at the reque st of
his attorney. until next Saturday, in
der to permit of witnesses for the defence
being summoned. The case of Policeman
II. Il. Payne, colored who is charged
with inefiiciency and with making false
statements to Major Sylvester, was con-
Guided, the prosecuting witnesses having
been heard last Saturday.
Street Crossing Policeman Gelabert
who is stationed at Fourteenth and L
Streets northwest, but was previously at
Fourteenth and II, was also before the
board on a charge Of having failed to
report to the police surgeons for a sick
card when he was incapacitated for duty
bV illness
The Washington times., 1901-08-18
A SPECIAL APPEAL GRANTED.
Misrepresentation Alleged in the
Sale of n Hotel

In the case of the Consumers Brewing
Company against Edwin Tobin the Court
of Appeals has granted a special appeal
from the judgment of the Supreme Court
of the District. Tobin was sued by the
brewing company to recover s1,02l.4
claimed to be due on a promissory note
given in payment for the purchase of the
Hotel Ballard in Alexandria Va. 1t was
admitted. however. that all but about SEQ
or $50 of the original amount had been
paid. In answer to this suit Tobin claimed
that the value of the hotel as a business
investment had been misrepresented to
him and that instead of making money
he lost ii.
Lorenzo A Bailey. representing the
brewing company. stated that the defence
was not valid one and asked that judg
ment be entered In favor of his client.
This the court declined to do and an APP
peal was taken rs stated.
The Washington times., 1901-08-18
TWO WIVES GRANTED DIVORCES
DEGREES signed in the TSvny and
ROdriuue Cases.

Justice Barnard yesterday signed de-
crees of divorce In the cases of Stella
Tway against her husband, William E.
Tway, and Katherine a. Rodrique against
Aristide Rodrique.
In the latter case the separation was
decreed on the grounds of desertion and
abandonment Mrs. Rodrique was also
Granted the custody of her child.
The decree awarded Mrs. TWay gives
her also the custody of her child. The
divorce was granted on the ground of de-
sertion.
The Washington times., 1901-08-18

The following Geaths for twenty-four hours were
reported at the Health Department up to noon yes
terisy: Henry Kelly, So years; Catherine Carroll,
Il years; Wilhelmina Rocker, 40 years; Jane
Austin. 60 years; Mrs. Mary Young. IS years:
William ]. Brown, so years; Grace Gross, 81
wears: William f. Jones, 80 years; Howard f.
Naher 30 wears; Gabriel Henry. 20 years Mary
l. Boggs. IL years; Anna Berry, years; Thomas
Clifton Maynard, 4 years; John Burke. years;
Mary C. Bergman, year; Joseph Jones, I
rnonths.
The Washington times., 1901-08-18
A BicycIist CoIIides with n Wagon

While riding bicycle on Fourteenth Street,
near r Street northwest. Frederick W. Hunter.
of ei6 T street northwest collded with a wagon
driven by Benjamin F. Jordan, OF 1874 Street
northwest. No one was hurt. The bicycle was
damaged TO the extent of - So