The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-30
MUST Pay TAX ON CALLS.
RULING by FEDERAL SUPREME
C0URT-6NE MUNICIPAL ASSESS
MENT DECISION
BIG BATCH OF APPOINTMENTS
New Chief of Army Engineers Will
be Col. Gillespie, and He VIII
Hold the office Until
October, 1905.


WASHINGTON, April 29.-The United
States supreme court today decided in
the case brought by ex-Congressman
Steven C. White, of Brooklyn, that a
CALL as the word is used in the stock
exchange, is an agreement to sell, and,
therefore, subject to taxation at the rate
of two cents per 500 under the war rev.
enue law. The opinion was handed down
by Justice Brewer. who, defining a call,
said. ~
Calls are not distributed as mere adj
vertisements of what the owner of the
property described therein is wiling to
do. They are held and in parting with
them the vendor receives what to MIN Is
satisfactory consideration. Having part
ed for value received with that promise,
1t Is a contract, binding on him. and such
contract is neither more nor less than
an agreement to sell and deliver at the
time named the property described in the
instrument. 1t may be an unilateral con-
tract. So are many contracts. On the
face of this instrument there is an alb
SoiDte promise to sell. We cannot doubt
the conclusion of the circuit judge that
this is IN its terms, it's essence and it's
nature an agI cement to sell. Therefore
1T comes within the letter of the statute
There is nothing to suggest that cong ess
did not mean that this provision should
be enforced according to its letter and
statute seems to us clear. 1t imposes a
stamp duty on agreements to sell. We
see nothing IN the surroundings which
JuStiheS us in limiting the power of con-
gress or denying to it's language it's ordi-
nary meaning. Therefore, we answer the
question submitted to Us by the circuit
court of appeals in tho affirmative and
hold that the call is an agreement to
sell and taxable as such"
ASSESSMENT DECISION.
WASHINGTON. April 2a.-In the Unit
ed States supreme court decisions wero
handed down today in number of cases
involving the constitutionaIity OF NUM-
ctpal legislation authorizing assessments
for street improvements. The opinions
were read by Justice Shiras. The prin.
c1pal one was in the case Of the District
OF Columbia VS.. Dawson, on appeal from
decision by the court of appeals for the
district court Of appeals for the District
OF Columbia In that case the court laid
down a principle governing all the cases
saying:
1T was within the power Ct congress
py the act OF $780, to order the openin:s
ana extensions Of the streets in question
9 9Hiu 20 dlreet the commissioners of the
district Of Columbia to institute proceed
Inss IN the supreme court Of the Iistric1
70 condemn the necessary land ana II
was also competent for congress to nro~
vide that the amount found due and
awarded as damages for and in respect
OF the land condemned for the Opening
~ ~ sala streets, not less than one-half
mercer should be assessed by the inry
IN said proceedings against the p;eces
ana parcels of land which will be benz
nsed py the opening of said streets as
t provIueo Tor IN the said act, and that the
suIds TO De assessed against each lot or
piece or parcel of ground should be deter
mined and designated by the iIIrv. AMI
IN tiiae IN determining what amount should
De assessed against any particular piece
or parcel of ground the Jury shou1Id talSo
into consideration the situation of said
lots and the benefit that they might re-
I u from the opening Of said streets
II Is also established that in proceedin %
sufficient eioA Is
Accordingly the city of Detroit Va
Farker, reversed; that of French VS.. the
bafper Asphalt Paving company, involv-
ing improvements in Kansas CIV affirm
ed; the city of Tonawanda. N, y VIC
Lyon, reversed; that of Webster VS. tho
city OF Fargo, N. D., affirmed; that of
me CaSs Farm Company VS. Detroit af
Ifmeo; that of Shumate VS., Sherman an
plying to improvements In st. Louis. af
1rmed; that of Farrell vs. the West Chi
cago park commissioners, affirmed. JUS
tees Harlan, White and McKenna dis
sented.
NEW APPOINTMENTS.
The president today made the following
appointments:
state-Consuls. Charles H. Egbert, I'LL
Colvfg, Oregon, at Barranqullla, Colon
bia.
War-Chief of engineers, rank of brig
L. Gilfespie. Henry M. Robert.
Judge acknowledgements, rank Of brig
adler generals, Thomas Farr, John W.
Cfous, George B. Davis.
Judge advocate, rank Of colonel, George
B. Davis, Edward Hunter.
Judge Advocate, rank lieutenant col
onel, Jasper N. Morrison, Enoch H.
Crowder.
Judge advocate, rank Of major, John
Biddle Porter, Arthur Murray.
Captain Of cavalry. Casper H. Conrad
Second lieutenant artillery corps, Rob-
Brgadier generals of volunteers. Mer-
rift Barber, Tasker III. Bliss, Oscar r.
Long. John g. Balance.
William D. Bell, Harold L. Coffin,
Charles L. Furbush, Samuel c. Dekraft.
Assistant surgeon of volunteers, rank
Of captain. Richard s. Griswold, Michael
E. Hughes.
First lieutenant, Thirty-ninth Volunteer
infantry. Charles s. Frank.
Second lieutenants. Thirty-ninth Vol
Lewis Lewis Bradley 5ira Arthurs T. PackWood.
Second lieutenant, Forty-fourth Volun-
teer infantry, Warren Winderham.
First lieutenant, Dwenty-Sixth Volun-
teer infantry, Hidden Olln.
Second lieutenant, Twenty-siXth Vol
unteer infantry, Jay H. Henning.
Navy-Past assistant surgeon, rank Of
lieutenant. junior grade, Edward v.
Armstrong.
Boatswain-Dennis J. O'Connell
Interior-Indian agent, for the Apache
agency Arizona Cornelius w. Croze.
Commissions have been made out for
James Allen, Enoch H. Crowder and
Robert L. Hughes in case vacancies oc-
cur in the list of volunteer brigadier gen
erals while the president is away
In the army appointments announced
today Enoch Fl. Crowder is made a brig
adler general and also lieutenant col
onel. He secures the latter promotion by
the retirement Of Gems. Lieber. Barr and
Clouse. The appointment as origadier
general Of volunteers was a = mpliment
given him for services in the philippines,
position he will hold until July. Col.
Crowder has been longer IN the Philip
pines than any other officer OF promt-
nence. Mai. Stephen w. Groesbeck. whose
name does not appear in the list made
public today, will be promoted to be
lieutenant colonel. The question when
the detail of Col. Davis to be judge adj
vocate general under the reorganization
law creates a vacancy. Is yet undecided.
OF tile other brigadier generals Of volun-
teer announced today. Gen. Bliss is Of
the commissary department. and has been
roIJoof0r. OF Havana SjOoa the OccuDatiOn