Omaha daily bee., 1902-05-26
MEMORIAL DAI IN SCHOOLS
State Superintendent Appeals for Better
Observance Of the Day.
EXPENSE IN COLLATERAL TAX CASES
The boy Murderer" is Finding Free
dom P1easant-Des Moines Hotel
Proprietor May he sued
Rabies Among stock.
From a star correspondent)

From a stan Co~rrespondent)
DIES MONIES. May B.-(specisl)-stste
Superintendent Barrett has issued q cir
cular to the teachers and educators Of the
state urging upon them the general OBJ
servsnce Of Memorial day next week. He
refers to the special day programs which
have been prepared for the use Of the
schools on that day and to the date Of Me-
mortal day. In all ages and among all
people the memory Of the heroic dead has
been revered." he says. Memorial day
should forever find a place in our educs-
tional life, and be sacredly observed by all
teachers, pupils and citizens. The safety
Of our republic is to be found in the in
~telligenee and patriotism OF the common
people. Upon them we must rely for pro-
lection in every emergency"
Collateral Tax Question.
Attorney General MuIlan has rendered an
opinion IN answer to questions Of State
Treasurer Gilbertson in the matter OF fees
In collateral Inheritance tax cases. He
holds that the additional compensation al
lowed an executor or administrator Of an
estate beyond that allowed by Law is not
a debt which should be deducted from the
estate before the computing Of the col
lateral inheritance tax. The additional
compensation is that allowed when on an
order OF court there is Intervention. Both
the present attorney general and his pre-
decessor have held that only taxes due
prior to the death Of the ~testator may be
deducted from the estate before applying
the collateral tax.
wesley EIkins IL Happy.
Wesley Elkins, the Clayton county boy
murderer" who was paroled from the peni-
Tertiary on a resolution passed by the
legislature. has written to friends here that
he is now living quietly in Mount Vernon.
Ia, that be has a comfortable home with
Prof. Harlan of Cornell college. who was
largely instrumental in securing his parole,
that he has been at work earning some
money, the first he ever earned. as he was
only IL years old when he was sent to the
penitentiary, and he is preparing to take
up a line of study preparatory to entering
= college work.
Supreme Court Decisions.
TIL following are the decisions rendered
today by the Iowa supreme court:
susan Brown against City of Cedar
thompson action to enjoin opening Of
streets; affirmed; opinion by Waterman.
Gleason; plymouth County. Judge WAKE.
field; action for services in drilling a well;
affirmed; opinion by Ladd.
S; A Hoyt, appellant. against Chicago,
milwaukee, q 81. Paul Railway; Sac
county. Judge Elwood; condemnation pro-
George w. Mcdonald against sarah G.
McDonald, appellant; Linn county, Judge
opinion by Sherwin.
State against Ellsworth Berger and WILL
Judge rP scOtRs; e e8RsihaRSa' for Mah roSbef SSun az:
nrmed per curiam.
Grain company appellant; GuthFie c orrSna
Judge Gamble; reversed; opinion by Nc
Prevalence of Rabies.
Reports come to the state veterinarian
that rabies is already prevalent among
herds OF livestock in various parts Of the
state. A deputy state veterinarian was
sent to Greene county where It was found
that the cattle on the farm of ]. S. Ander-
son were aniicted. A number OF dogs had
been seen on the farm and a few days ago
the young cattle acted strangely. Investi-
cation showed that they had the rabies.
The veterinarian ordered the affected ami
mails killed as soon as the disease de-
yeloped. Eight head OF cattle have been
thus killed.
New Corporations.
II following incorporation papers were
WA AAO bcCICAhIy OF 6IdLe.
Express Publishing company, Red Oak:
capital, 1880; by T. D. Murphy and VII.
liam Cochrane.
AntisePtio Paper cssket company. Mis-
and others.
Central Loan and Improvement company;
slo5A Slty; capital $4,000; by w. T. stof-
County seat Contest.
A county seat contest in Worth county
has come to an early ending. Kensett. a
town near the center Of the county, sought
to get the county seat from Northwood and
obtained signatures to a petition for re-
moval. The number OF names secured was
l.6zS' but In the Investigation today this
was cut down to 1855. while Northwood
presented to the board Of supervisors a
remonstrance signed by 1882 persons. The
special election to vote on the question Of
relocation will therefore not be held. A
similar contest is likely TO occur in Ring
gold county. where the people win next
week vote on a proposition TO borrow money
TO build q courthouse. but this Is eompli-
Gated with a movement for removal Of the
county seat from Mt Ayr.
Claim Against a Hotel.
1t is learned here that H. N. snliman and
Ben Wallace Of Waterloo, bankers. who
were in attendance at the State Bankers
convention last week in Des Moines. con-
template a suit for heavy damages against
the management OF the KIrkwood house IN
Des Aoines for being forcibly elected from
a room at an unseemly hour at night. They
claim they paid for their room in ad-
vance and had retired and at q late hour
they were ordered TO vaeate and on their
refusal they were put out at the point of
a revolver. They laid the matter before
the bankers association. but no action was
taken. The hotel managers claim their
story Is greatly exaggerated and that the
trouble was due entirely 70 a mistake.
THRU UIRY cnNVIcTc IpwIN