davidaulloa/AmericanStories huggingface dataset:
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
What the New Law Will Do.
THE NEW TAX LAW, WHEN ADOPTED BY THE .LEGISLA-
TURE WILL DO THE FOLLOWING THINGS:

permanent Aboshes
the state board of equalization
review consisting the auditor
and the three
elected the people, and
subordinate the commission
of
Reduces personal property from 500 to $25
Q view property they
makes
possible avoid listing assessment zs#9s.
Requires property be it's
in county, and mail them to each taxpayer
Leaves heq
the value of the
boom their
thereof by deducng the stocks and
bondsh Of the reala and
sleeping freight line
to localities a
Of listing from May l to April J.
Makes due Jan. 15 + II"
aestat a delinquent
delinquent March and lien the
property if not paid
shall be sold
the lowest of interest
the
legislation
real estate.
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
REPORT
CHAPTER I.

. The act under which the tax commission
was appointed, so far as it relates to the
nature Of the task to be performed, pro-
Yides:
1.-THE duties of said commission shall
be to make a tax code for the State OF
Minnesota. Such code shall include a
complete system for the just and equit-
able taxation of all forms of property,
both tangible and Intangible, and shall be
properly indexed and prepared in the form
Of bill or bills for presentation to the
legislature. Said code shall include provi-
sions for permanent tax commission.
and shall define its duties, powers and
compensation. The commission shall also
prepare and report bill or bills provid-
Ing for any constitutional amendments
which may be necessary for properly car
rying out the system of taxation recon-
mended by the commission" III
The act further provides that the COM
mission shall complete its labors and
make its report on OF before the first day
of February, 1902"
The several members of the tax COM
mission received their commission on the
eleventh day of April, 1901.
In view of the magnitude Of it's labors
and the shortness of the time allowed for
their performance, it was obvious that the
work should be commenced speedily and
prosecuted with the least Interruptions un-
til it's completion
The commission was called upon, not
merely to codify the existing laws, a
comparatively slight task, but it had to
provide also for "a completes system for
the just and equitable taxation of all
forms of property, both tangible and In
tangible work of extreme Importance
affecting all classes Of citizens and all ill.,
dustries in the state. -t
To frame comprehensive revenue sys-
tenn is, under the most favorable circum-
stances, difficult taskj but the labors
of the commission were greatly increased
and Influenced by the provisions OF ouI
constitution which are the subject of dis
cussion In another part of this report.
Whatever the commissions views as tc
the true policy of the state upon several
features Of taxation, they had to yield to
the mandates of the constitution. The
to be given form and be effective, il at
all, under the existing constitution.
The commission deeply regrets that 1t
was not afforded ample time and means
for the accumulation Of valuable data re-
lating to taxation in this state. This re-
port would have performed a far more
Instructive and useful function if the COM
mission had been able to present therein
q comprehensive tabulation of the wealth
Of the state under appropriate classified
lions. Legislation is most wise which
emanates from fine knowledge of the
subject to which It is addressed.
Statistics should be marshaled showing
the actual valuation Of real property il
the several counties OF the state; thu
valuation of personal property in cities
and villages and in the rural districts
In tangible and intangible forms; in pro
ductive and productive uses: in In
vestments in stocks. secured and non
secured loans and bank deposits, engages
In manufacturing. 3obbing, mercantile
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
CHAPTER Nv.
Assessment.

The assessment Of property Is the
ground work Of every system of taxation.
1t should be studiously and impartially
made. 1t should reach all the proper sub
jects Of taxation and impose upon them
''true valuation in money" 1t is, how
ever, patent that it universally en-
counters two formidable obstacles, the
one, the ineff1ciency of assessing officers;
and the other, evasions by taxpayers The
Commission has sought to minimize the
evils arising from these sources by Ger
tain provisions not all of which are known
to our present law and which may be
summarized as follows:
First-ReQuiring assessors to view
property assessed.
Second-Affording them more time in
which to perform their duties.
Third-Requiring every taxpayer to list
his property under oath and making it
more difficult for him to avoid listing.
Fourth-Requiring statements of per-
sonal property assessments to be placed in
the hands of the taxpayers Immediately
after assessments are made.
Fifth-Providing for county supervisor
of assessment in every county to supervise
assessments, with ample time in which to
perform his duties.
Sixth-Providing for state tax COM
mission with jurisdiction over the state
and invested with ample powers.
notwithstanding courts to charge
grand juriese especially with respect to
violation of tax laws.
Eighth-Requiring exhaustive reports
from certain corporations.
Ninth-Imposing additional duties upon
county attorneys
Tenth-Requiring all property subject to
taxation to be assessed according to Its
true value in money.
While there are undoubtedly many ex-
ceptions, the assessment Of property is
very inadequately performed.
Real property, always visible and its
valuation readily ascertainable, is a
startling example Of the disregard oftlaW
by those to whom it's administration is
entrusted. The assessed valuation of such
property throughout the state for the
past twenty years is instructive. Select
ing, for illustration, every tenth county as
they appear on page 100 Of the report Of
the auditor Of state for the year 1899 1900
lands were assessed per acre In the
years 1880, 1892 and 1900, respectively, as
fo11ows. s94~E
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

Shortly following its organization, the
commission was assigned a room at the
state capitol In which s to hold IT
meetings. With few intervals, 1t
has been in continuous session.
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
The Tax Commission Reports to the Governor

Results still more surprising are seen
when we select from the lists certain of
our Oldest and most prosperous counties.
We present the following Instructive
Il foh 1,lotiop
The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

IL is obvious tnat Valuations Tor puT-
poses of assessment have been but slightly
Influenced by actual valuations. Com
pairing assessments generally made in the
year 1900 with those made in 18S0-1S90
and other years, it is manifest that lit
tile, if any, attempt has been made to ad-
vance the assessed valuation in accord
ance with the advance in actual values.
which have in many instances been very
great.
The liabilities is still more apparent
when the assessments Of real property in
one county are compared with those in
another county. The same report of the
auditor of state shows (p.19D that in
1880 the average valuation Of acre prop
erty in the state was $3.50, while in 1899
! 1T was only STOP.
These figures leave no room for doubt
that the constitutional mandate requir-
| ing property to be assessed at it's true
| value in money has been more honored
| in the breach than in the observance in
the assessment Of real property.
PERSONAL PROPERTY.
Passing to the assessment of personal
| property, we enter a field of Confusion
worse confounded." We learn from the
same source (Report, p. 194) that the as
sessed valuation Of personal property in
the state was for the years given as fol-
| lows:
: 1865 Observation-Disclosures. IL 1875, 00C
1876 49, 162, 0OC
1885 g. 720, O0(
1895 NEUTRALITY-SUSPICIOUS.. 49, ia, 0O(
| 1900 49, COG, 00(
The population of the state, as shown by
the decennial census reports, was as fol-
lows: Leg. Man. 1901
1860 ............ 172,O2;
! 1870 Observation-Disclosures. 439, 7Ct
| 1880 ........................ 7S077
| 1890 Observation-Disclosures. 1901 S2
1900 Observation-Disclosures. 1851 49,
1 in 127S safely n hf
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
LEGAL NOTICES.

IN THE SUPREME COURT OF THE DISTRICT
Of Columba.-In the matter Of Arthur L. Thomp-
hereby given that the above named bankrupt has
filed his petition praying for discharge from all
other persons ordered to attend at the hearing
upon safe petition before said court, at Washing
eember, 1902, at 10 O'Clock am, and then and
there show cause if any they have. why the prayer
OF said petition should not be granted. and examine
the bankrupt II G fseWsa PS0s s. MecA1MoNr
Referee In Bankruptcy.
SUPREME COURT OF THE DISTRICT OF Co
nmbia holding 7g Probate Court No 1l5, Ad-
from the Probate Court of the District of Columbia
letters Of adminisration c. a on the estate Of
against the deceased hereby, warned to exhibit
the same, with the vouchers thereof legally
d. to the or the
SovsMnsr d 1902 JOIN SVTE Hs, IT. ll$ Pear
Register, Of wills for the District Of Columbia,
Clerk ,.sds,s Of the Probate Court BLAIR & THoM,
SUPREME COURT OF THE DISTRICT OF CO.
lumbia. holding Probate Court. No. 11f39 Ad-
ministration- This is to give notice that the sub
from the Probate Court of the District of Column
bia letters testamentary the estate of Julia E.
All persons having claims against the deceased are
hereby warned to exhibit the same with the
vouchers thereof legally authenticated to the sub
scrber. on or before the 18th day of November.
A. D; 1903: otherwise they may by law be
cluded from ell benefit of said estate. Given
under my hand this 25th day of November, 1902.
JOHN B. LARNI1R, 1885 st. ny Attest: JOHN
r. ROUZER, Deputy Register of Wills for the
District of Columbia, Clerk Of the Probate Court.
JOHN b. LARNER, Attorney no28-1aw3t
IN THE SUPREME COURT OF THE DISTRICT
of Columbia, holding Probate Court.-In the mat
ter of the estate of Catherine Callahan .Egan de-
ceased. Mo-, Administ Observation-Disclosures hav-
ing been made to the Supreme Court of the Dis
trict Of Columbia. holding Probate Court, for
letters Of administration said estate to Arthur
A. Birney, 1t is ordered this 25th day of November
1902, that the Unknown next of kin of said Cath.
crime Callahan Egan, and all others concerned,
appear in said court the thirty-frst t31sU day
Of December, 1902, at 10 o'clock an, to show
why said application should not be granted
This notice is to be published in the Washington
Law Reporter and The Evening Star once week
In each Of three successive weeks before said
turn day, first publication to be not less than thirty
800 days before said date By the court: JOB
BARNARD Justice Attest: JOHN R. RoUZER
Deputy Register OF Wills. no26-1aw8t
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
BUSINESS PROPERTY.
BUSINESS PROPERTY.

Corner brick store, and dwelling, fine corner
ne. lot 20y100; alley: stable. Same tenant
thirteen years at sS5. Price, S., $50; easy pay
ments; part at 40.
Also brick and frame store and 10,room dwell
ing, fine square Sc; lot 24.1x11O Soft alley:
Renting for 500 so. Price SO, 600
Also brick and frame business property New
Jersey ave. r. and o. depot; lot p AXIS to
alley. Rent, S26.50. Price, So, 600.
Also two stores and dwellings. and one dwell
ing, a corner NV; lot 43x90; alley. Always
rented at 1896. Price for all. only $4,000.
de2-3t" O.SM. BRYANT, Warder bldg
FOR RENT-204 l4TH ST. NV; NEW 2-STORY
building (62x100); substantially built; contains
5000 square feet each floor and is suitable for
storage light manufacturing. Apply to
HENRY WELLS, 1410 G ST., or b. H. WARNER
CO, 916 st. no26w&s-tf
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
FOR RENT--HoUSES.


FOR RENT-BY Z. o. no
and Insurance Broker.
226 n Capitol, Sor,
per anuum. .S3, 600. 90
425 18th NV. store. so by
Is, upper portion. . 90, 90
1870 X l av, Tor. SO 80
SOS 18th NV. lar. %. 81. II
1875 18th NV, Tor. go. 90
$40 n Y av. l6r. %. GO. 90
1S14h 9th NV. ior. 30. 50
Farm near Laurel. Md.
1Sr, IS acres. 80. 90
1927 18th. apt, Or. 40. 90
FURNISH FL
| mr. 18th. IS. 2b. pr anS6. GOO
18th. cor K. pr. s.. coo
Mass av & Gath, 20r. 3, coo
Iowa circle. l6r. 2b. ., 400
Conn av mr. NJ. 17r. %. 600
VT av. L. 16r. ......, 200
Off
Atlantic Coast Line
bldg" from $40 TO $2s
$50 + NV. :. SIS to $3.50
STOI
425 18th NV. bldg. $40. 90
It 9th NV. l4xS. 40. 90
6oS 18th NV. 2r. ,95. 90
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
MACHINERY. ETC.

FOR sALE-40 BOILERS OF VARIOUS TYPES.
ranging from 90 to 100 horse power; also q large
stock Of engines, pumps. shafting and pulleys
cutter. lathe and one steam and one gasoline
launch. roRSBERG MURRAY,
se22em-7 eth and Water SITS. aw.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
PROPOSALS.

PROPOSALS FOR CURB AND CORPORATION
Cocks.-Ofice of the Commissioners, D. c. Wash.
ington. D. c., Nov "a 1905 proposals
day December 8, 1902, for furnishing curb and
corporation cocks, Specifications blank forms Of
proposals and all necessary information may be OBJ
tained at this office. HENRY B. F. MACFAR.
LAND, HENRY L. WEST. JOHN BIDDLE. Com.
missionerB Of the District Of Columbia. no2S-6t
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
WANTED-OFFICES.

WATERFRONT ROOM, SECOND FLOOR. Or
space In store, bet 18th and 18TH + and &
SITS. NV. Address 122 D st. NV, call before
IL an. de2-6ts
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03

FURNISHED OR UNFINISHED.
FOR RENT-FUR. OR UNFUR. ROOMS, GENTLE
men preferred; also front and back parlor; lab
OraIory adjoining; suitable for physician. D., IL
Grant place Call from to II am. or to 10
pm. del -3ts
FOR RENT-ROOMS-FURN OR UNFUR-
nished. 1922 Rhode Island ave- no266ts
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03

LYMAN. REAL ESTATE
10th and r SITS. NV.
1907 10th NV, Tor. .35. 90
1919 5th NV, Tr&sto. rs. 90
l+1 W. 7r. 80. 40
1903 10th NV, ar. ..T.5o
la45 ilth re, Sr. sto. Is. 90
60i A Sc, Or. ......1s.4 40
fsl7 h ne. Or. rs. 90
el4 E NV. basement.i6.p0
1911 X ne. 5r. 1900
27 Q NV. fiat. 1880. 1860
% Decatur ne. Or. .ll.30
} HOUSES.
Wyoming av, 1sr. %. $50
18th near Q, Sr. .l1
Riggs near nth, sr. 100
Q near 10th NV, Tor. so
\ mr. 18th. Tor. SIS
G mr. I'd Sc. Or. .@
9H + NV. 3r. 90
Sun BUILDING. ........-
les.
l2i7 llth sc, eto. 20. 90
l2S lith sc. 5r. sto. rs. 90
de3-tf
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
FOR RENT-HALLS.

FOR RENT-FINE, LARGE LODGE ROOMS: ALL
modern Improvements, electric light, steam heat
number of office rooms. Convenient to all car
lines. 818 st. te1-tf
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03
NEUTRALITY-SUSPICIOUS..

WANTED-SMAIL APARTMENT FOR HOUSE
Keeping must be in good locality and have two
or three bed rooms. Frst-class tenants, and
de2-2t"
Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-03

WANTED ELEVATOR BOY BRIGHT. OTHER
for Institution. be generally useful. Inquire 1855
1lth NV. IT.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
DAMAGES
AWARDED
Rapid Transit to
Get Pay for
Suit.
COUNSEL FEES
OF $500 GIVEN
Humphreys. However. Says II Is
Wrong But he Must Follow
Supreme Court.

Damages In the amount OF $3.50,
yesterday against the Sun Kwong MAJ
Co because or Pains attempt to pre-
vent the extension OF the Rapid Tran
sit road TO Waikiki through the Nc
Gully tract. The court allowed dam
ages only as TO attorneys fees. and
said as he did so that he was OF the
opinion that his action was wrong. but
vas governed by the decision OF the
Supreme Court OF Hawaii
The judgment obtained against the
plaintiffs In the case yesterday win not
BE- very effective. rs all but three OF
them have disposed OF their interests In
the Acculiy lease. and the Judgment
l. operative. therefore. only as To n
three-eighths interest I'm the two years
lease OF the land There Is a bond Of
5000 UP In this case but 10 Is not af-
fected by the order made yesterday
Failing TO satisfy the Judgment by an
execution against the three Chinese
plaintiffs. suit will BE- brought on the
bond In which Pain and the Hawaiian
TraEnways Company are more vitality
Interested
While Attorney Breckons. who ap-
pearcd for Pain. made no objection 20
the amount OF damages demanded by
the defendants. he did object TO the
court granting such damages. and ask
ed "a trial by jury. He objected also TO
an allowance OF attorneys fees as dam
ages. stating that IL was n weli-estab-
liSh@d principle OF law that this could
not be included In an admeasurement
OF damages on Injunction.
There are two methods open to your
honor. under a recent ruling OF the Su-
prcme Court OF Hawaii-first TO assess
the amount OF damages yourself. or
delegate the defendants TO a suit at
law. IL L. entirely discretionary with
the court. but I contend that the de-
PENDANTS should be delegated to an ac-
ton on the bond. The decision made
In this case I consider TO be- correct up
ou the view taken by your honor In
that the defendant IL a public
corporation. but under that holding the
plaintiff is not preciuded but can 40 TO
law and sue for damages for the prop
ertT this defendant took. II the Rapid
Transit Company sued the plaintiffs At
Law the latter would have n right TO
Ihs set-off Of the property taken for
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
ORGIES IN MARTINIQUE.
Blacks Imagine the Island Theirs
and Elect Officers.

FORT DU FRANCE, June 14.-Since
the greater part OF the whites have left
Martinique the negroes imagine that
the island is at length their own. They
have met and elected a negro governor
and other officers. The governor" has
already distinguished himself by loot
ing and excuses He is said TO have
amassed considerable wealth by pillag-
ing houses all over the island. His fol-
lowers are infiamed by drink and give
themselves up to orgies Of the most
revolving description.
II is well known to the blacks that
the two candidates for election as dep
uties TO the French chamber persisted
in the eruption. and they are certain
that the catastrophe has absolved them
from all political connection with
France. 1t is not, however, to be
imagined that France will long tolerate
these conditions. Martinique has par
taken of all the political changes that
the French republic has undergone. In
1895 the colony was made French ma
tional territory and treated as a de-
partment. In 1871 Gambetta granted it
suffrage. The last election
in Martinique. in 1898. resulted in the
return of two "Republican-pro gressist'
deputies. and one Socialist senator. The
w aldeck-Rousseau government classed
the deputies along with its enemies and
the senator among its sup
porters. giving him a good share in the
patronage of the colony. Poor as the
colony is in these days of emigration
and disaster, the few better-minded
people are looking for the Intervention
Of the strong hand OF the law at the
Instance OF the new French premier
when they hope to hear of the negro
governor getting his deserts.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
PARASITES CAUSE ALL HAIR
TROUBLES.
HAIR

Nine-tenths of the diseases Of the
scalp and hair are caused by parasite
germs. The Importance OF this discov-
cry by Professor Unna OF the Charity
Hospital. Hamburg. Germany. can not
be overestimated. II explains why or
binary hair preparations. even OF the
most expensive character fail to cure
dandrufr: because they do not, and
they can not kill the dandrun germ.
The only hair preparation in the world
that positively destroys the dandruff
parasites that burrow up the scalp in
To scales called scurf or dandruff. is
Newbro's Herpicide. In addition to its
destroying the dandruff germ Herpicide
IS also n delightful hair dressing. max
ing the hair glossy and soft as silk
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
HYGIENE AND SAM TARY
PLUMBING DEFINED

| Hygiene is defined as being medical
science treating OF the preservation OF
health. and the same might be said OF
sanitary plumbing, only that it is more
than a science; IL aims TO improve as
well as preserve health, and prevent
disease. When we examine the amour:
OF knowledge possessed by the major
ity OF fairly well educated people, and
see how much OF il is merely guess
work or untried theory. and above all
how unconscious they are of their own
Ignorance. and yet how quickly and
confidently they will seek to advise
what should or should not be done to
prevent the inroads OF cholera, plague
or yellow fever or any other disease,
we do not wonder that the public is
confused by the many different asser
tions made TO IL. and hesitates as to-
what can or what ought to be done
in the matter.
The Builders and Traders Exchange
of this city have organized and are
new laws for the purpose OF
assuring better building laws and bet
ter buildings. and IL is just as essen |
tial. and even more so. that those |
when completed. and, in fact, |
all other buildings in this city. should
De IN dS perfect al SldAc VI
as is possible. Then let the public
unite with the plumbers TO that end. /
and for that purpose. There is an old
adage or saying that an ounce of pre-
rention is worth pound of cure. and
!; applies nowhere so well as here.
measures, to be the most eff
'ective. should be carried out at a time
when most people think there is really
10 cause for anxiety. and when such
measures are most successful, their
Ialue may be least appreciated. for If
10 disease appears the warnings are
TO have been a false alarm.
Ne call a physician when We know or
hink we are sick. and we never fail
q feel grateful to our doctor for theI
are and skill with which he may have
reated disease. while We would havel
bought him very meddlesome had het
ried TO see that the disease was pre-
-ented. Who should be so capable to
ssist or advise in the framing of sani-
airy regulations or laws as a sanitary
and we entreat and repeat ,
r conclusion. let the public unite with
he sanitary plumbers in framing the
est known laws for the preservation
: health and the prevention OF disease.
nd let each and every individual assist J
n the enforcement of such laws. Very
especially.
V. ]. ENGLAND PLUMBING CO.
LTD
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
BY AUTHORITY.


me taxpayers % this Territory ar~
Aersey notined that returns sho~ta<
tse amount of incomes derived dursn<
trs year aext proceeding the firss day
% July. 1900. IN accordance with ,hs
provisions Of an act entitled IA Act
70 provide Tax on Incone.- approved
ts~ scth day Of Aprn. 1901. Should be
rendered To the Assessor or Deputy A.
seSsor az the district In which the per-
sen OF corporation making the return
r--sdes OF does business. between the
srst and thirty-nrxt days OF July. 1907.
For tne purpos~ % receiving such re-
turns the Tar Once In the several dls-
triets win D. open during TN. regular
business hours during the rnonth
Return blanks may b. had on appIi-
cation mt the several Tax onaccsL
JAS. w. PRATT.
Assessor OF Oahu
w. T. ROBINSON.
Assessor Of Maui
~. e. wILLFoSC.
Assessor 90 Hawaii
r y CON. Mt.
Assessor % Kauai
VIM r. WRIGHT. Treasurer.
Honolulu. June q. 1902 Sos.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
TIE
First Consideration

When one decides to have their dental
work attended to, is to have it done in
the best possible manner, and the sec
ond consideration is the price.
The high class of work turned out al
the NEW YORK DENTAL PARLORS
every day counts, and more people are
realizing that they can get better work
done there and at lower prices than
anywhere else.
Each department in charge OF a spe-
cialist, our operators are graduate dem
fists of the best recognized schools in
the United States, or the world. And
have had many year. of experience in
their chosen profession.