davidaulloa/AmericanStories huggingface dataset:
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27

A special meeting of the Merchants
Association was held in the rooms OF
the organization. Judd building, yestet.
day afternoon. President +. w. Mac.
farlane was in the chair and A. Barnes
acted in place of w. W. Harris. as sec.
rotary. the latter being absent on ac-
count of Illness. There we're present
the following. Messrs. Dimond Helm
soule, S. G. Wilder. Lucas, Shaw. J
Steiner. Porter. Lowrey, e. A. McIner
ny. Lange. Wakefield. Wichman, Hall.
Montana. J. A. NJ. Johnson. 7. J. King
and Parmalee.
The first business was the report OF
the committee on Schedule a." which
was as follows:
Honolulu, II. l.. January &c, 1908
To the President and Members of the
Merchants Association.
Gentlemen:-Y committee. ap-
pointed to look into the matter of tax
schedules, particularly Schedule e.
and with authority to secure legal opin-
ions and aid II necessary. beg leave TO
report that the committee called at the
office of the Assessor and were in
formed that I'm cases where real and
personal property of several classes or
kinds or parcels OF real or personal
property respectively are combined ana
made the basis of an enterprise for
profit that the taxpayer is required
to fill out the statements incorporated
In what is designated as Schedule 81,
to-wit:
LIST. Amount of gross receipts for
year.
End. Balance of crop or product not
sold.
Bird. Total actual running expenses
for year.
4th. Amount of net profits for year
9Th. Amount of bonded indebted
ness.
9Th. Market price of bonds.
7th. Number OF shares of paid-ur
stock.
Sth. Market price per share of paid
up stock.
Sth. Number of shares of assessablI
stock.
10th. Market price per share Of as
sessable stock.
The Assessor interprets this TO APP
ply to all mercantile establishments
either corporations. co-partnerships
or individuals.
The committee ascertained that thu
assessment returns will not be accept
ed unless Schedule "I' is filled out; Of
q promise is made to Ill out the sched
ule later; or positive refusal to Al
out the schedule is made.
When asked whether a refusal tC
ill out the SCHEDULE would bar the tax
payer from the right of appeal, in cast
the assessment made was unsatisfac
tory. the reply was that that was :
matter he could not answer.
In view of these facts YOUR commit
tee have secured the legal opinions Of
Judge Austin w. Whiting and of At
torhey Lorrin Andrews, which arr
hereto attached, and made part o
this report. Respectfully submitted,
p. II. HELM,
w. w. DIMOND,
]. II. SOPER.
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27

Honolulu II. T., Jan, 20, 1908.
p. r. Helm ESQ, Chairman of tho
Specia! Committee Merchants As
ISOLATION.
Dear Sir:-As I have been requested
by you to give an opinion as to the
right of the tax assessor, in cases
where real and personal property or
several classes or kinds or parcels OF
real or personal property respectively
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27
Continued on Page g.

The Great Family Medicine of thu
Age!-For sore throat, gargle TIE
throat with a mixture Of PAIN-KILL-
Err and water, and the relief is imme-
date, and cure positive. 1t should not
be forgotten that the Pain-Killer Is
equally as good to take internally as to
use externally. Avoid substitutes, there
Is but one Pain-Klller, Perry Davis,
Price 25c and SOC.
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27

Honolulu, II. l., January 20, 1908.
Mr.. w. w. Dimond. for Committee OF
Merchants Association.
Sir:--I am of opinion that a purely
mercantile corporation or business en-
terprlse, as w. w. Dimond & Co., Is not
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27

nish TO the assessor a detailed state
mont Of his Affairs, such a. a list OF his
taxable property In detail or In case o.
corporations list OF their stockhoId
ers, the amount OF their capital stock
o report Of the amount OF their bust.
ness, and the amount Of their Indebted
ness. and In order to enforce these pro
visions penalties may be provided fOi
In case such law is violated. The ma
ture of the penalty varies in different
jurisdictions. In this Territory. under
Sec. $40 referred to, the person. refus.
ing or neglecting to make the statu
tory return is bound by the assessors
estimate and is deprived of the right
of appeal. This law in my opinion IL
perfectly valid and constitutional. Tho
statute however being penal in fits ma
ture. and mere irregularity or mis-
take in the return. where there was me-
attempted evasion of the law. or wilful
Noncompliance with 1t, would not just.
lfy the enforcement of the penalty. bu;
q wiful omission of any taxable prop.
erty from the return, or in my opinion
N'llb'ldtt nuu-COlllDlldiCC WIN l0'
substantial provisions of the law would
deprive the taxpayer of an appeal. un.
less such noncompliance was acqui
esced or consented to by the tax as.
SCISSOR. The person making the return
should take care that he substantially
complies with the statute, but even
where there is an absolute refusal or
neglect to make any return whatever.
the assessor cannot act arbitrarily, ana
though his valuation, even II greatly
excessive, might not under such cir.
cumstances be subject to Sppeal, yet
am of the opinion that any arbitrary
and manifestly unfair assessment
would be subject to review in some
other manner In making his assess
nent the assessor must act according
to the best information within his
reach.
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-27
Zeal Of Assessor.

Zeal Of Assessor.
A taxpayer is not however required
10 answer every enquiry which an as
SCISSOR, in his excessive zeal, or in an
endeavor to unduly pry into the affairs
of his neighbors, may include In the
schedule contained in the forms of re.
turn. The taxpayer in my opinion Is
only required to furnish such informa-
ton as Is called for by the statute under
which he makes his return. See. S7l
referred to requires the person maxi
ing the return TO give a detailed de-
scription of the property and to state
the aggregate value thereof. taking into
consideration, the net profits. gross re-
Ceipts, actual running expenses. or. II
corporation, the market value OF tho
stock, etc.
He Is further required to state the
ret profits as well as the gross pro.
Ceeds and actual running expenses OF
the enterprise during the preceding
twelve months. | think that of the ten
statements required by the assessor to
be included in the return, as above
enumerated, only the first. third and
fourth need no made. The other mar
tIcuIars reouired do NOT seem to no
authorized nv tho statute and we do no,
think any rights wonId no lost bv re.
fusing TO make them. although IL there
Is no particular objection tn giving tho
information desired. It would undoubt-
eddy be safer to fill ont the whole OF
Vchedule -
IL has been held IN this territory that
the supreme Court mas jurisdiction
even where right OF appeal from the
assessment maze mas been lost either
10y faiiure 10 make return or 10 prop
cry verify the same Where Is appears
that question OF the construction OF
cohs'itutiohali'y Oh statute Is lhNoiN-
The Birmingham age-herald., 1903-08-08
WHO WOULD WANT HIM?
Can One Imagine Any Possible Use for the Boy Who Never Saw a Ball Game? l?

From the Washington Post.
 WANTED-A boy who never saw base ball game; one who does not know the difference between third base and foul ball. To such an office attachment liberal salary will be paid.-Hudson CN. Y) Register.
 what the person advertising for such boy as is here described proposes to do with him. Of what earthly use would he be in any position except one in which an automaton could be employed with equal results and save the cost of feed? In this day and generation, when the love of outdoor life and wholesome athletic sports is part of the very existence of powder to blow them up, boy ''who does not know the difference between third base and a foul ball' would only be fit to crawl off somewhere and die, or serve as subject for bugologists ex- periments.
  probably not know the difference between mine and thine, and would soon be made victim of the lad with red blood in his veins. Some of us are unable to satisfy our desire to sit in the fan corner at the ball games, join the hurrahing crowd at the wire when the ponies finish swat the celluloid globules on the golf lings, or woo color to our cheeks by steering the teff-teff car over inviting roads, but we are always glad to see the boys enthusiastic in any sport that makes the pulses leap. The boy that Is first in the swimming hole, noisiest at the ball game, and on the front seat at the circus can be usually counted upon to lead his class at school, and Is almost invariably found at the head of the procession when he becomes a man. No other kind of boy is worth having.
The Birmingham age-herald., 1903-08-08
Shamrock and Reliance.

The trial trips of the contestants will be ended today, and the time re- maining before the races will be em- ployed in getting challenger and de fender in the best possible form-in tuning up, in other words.
 4 The races will be sailed on August 20, 22 and 25, and on following Thurs. days, Saturdays and Tuesdays. if nee essary. The winner of three races will take or hold the Cup that has remained in this country nearly fifty years. It is a three-out-of-five race.
 The new cup hunter Is conceded tc be the best that Designer Fife has de signed, and competent and close ob serving yachtsmen who have watched the daily spins of the challenger with her predecessor do not hesitate to say that the race will be close and doubt full. It is conceded that the Sham rock III has a good opportunity to win. The betting Is at odds of 10 to 2 on the Reliance, and this alone shows that confidence in the Ameri can boat is not extreme.
 The danger always Is that races of Sandy Hook in August are apt to be drifting matches in winds tantalizing ly light. Such race Is dull beyond comparison, and no doubt there will be drifting matches before the races are ended. The yachts are not by any means small affairs. They are 9C feet long, being a good deal larger than the ship that Columbus crossed the sea in, and thousand times finer
The Birmingham age-herald., 1903-08-08
THE CHILDREN.

From the Philadelphia Press.
 Each year in Philadelphia sees some 5000 children born. Of children under five years 7500 dies each year, the larger share for lack of pure milk free from dis ease-breeding germs
 No waste of life in the modern city is comparable to this. Herod when he slew all the children two years cid and under in the least of the cities of Judah was mercful by the side of this wholesale death dealt to the innocents of the third largest city in the country and the sev- enth largest in civilization in the milk that is put to their lips by mothers who can do no better than buy the milk for sale The dealer does what he can, more or less. The farmer tries his best No one is to blame but the community which fails to provide milk Pasteurized so that 1t is safe
 Nothing else can avert this peril The rich and well-to-do protect themselves The person of average or small means cannot. Pasteurized milk for children must be provided. It cannot be sold com mercially at a profit. The process is too costly. The price too high. The demand, limited to families with children, too mar row.
 The public must act.
The Birmingham age-herald., 1903-08-08
Stall this In your bosom.
 -Al's We'll That Ends We'll.
Car shortaae at PIttsburo

While Wall street is slumping Pitts burg is demanding more cars. It is stated that the car conditions in the Pittsburg district are worse than they were at any time last winter and that by September the shortage of cars and the congestion of freight will be aggravated beyond all precedent. So great is the trouble at present that one coal company at Pittsburg has 12,000 idle men, simply because cars cannot be secured to carry away the coal they would mine.
 Beyond all doubt car shortage will be felt fully as much after Septem- Der as 1t was during any of the pre- ceding years, and its damaging and delaying effects will be extended to all parts Of the country. It is regret table that the railroad companies, taking their cue from Wall street, have stopped building cars. They are. however, ordering locomotives, and when they have plenty of motive power they can to some extent over come car shortage by keeping the cars they have constantly in motion.
 A country that cannot get cars enough is certainly a country that cannot consistently complain of hard times. Mills and factories are keep ing step with trade, and today the volume of business Is probably great CT than it ever has been.
 There is not sign that the Wall street overcapitalization pebble has extended to or has affected the solid interests of the country, and as long as big crops and car shortages are maintained 1t never will impair gen eral business interests.
The Birmingham age-herald., 1903-08-08
Public Spirit.

The business men of Birmingham are unsurpassed in pluck and energy. but pub lie spirit, such as we find in Atlanta, has not been much in evidence here" remark ed a prominent merchant Hrhe lack of public spirit has been easily accounted by the cooperative newness of the city. Everybody was too busy accommodating capital to give attention to broad and un- selfish matters. Up to the present time. therefore, public spirit has hardly been ex- pected in this community. But we are now far enough along the line of pros perity to develop a good amount of 1t.
 After young city is firmly established few things pay 1t better than public spirit The Commercial club Is a centre of in- fiuence and organized activities and is the very institution to foster and make ef- fective the desiratum referred to. Pres ident Jackson and his co-workers in the club are doing great work and I predict that two or three years hence Birming- ham. through the instrumentality of the institutions will be abreast of any southern city in public spirit"
The Birmingham age-herald., 1903-08-08
Mississippi's Primary.

Whatever result may be declared from full returns in the Mississippi primary election, 1t is plain the pri mary campaign has been an educa ton to the people of that state, and that the voters who had become Ian guid and inattentive to public affairs have by it been brought up to their public duty. Never before had the people of Mississippi been permitted to make their own nominations. and they have accepted the opportunity, and the state will never in all prob ability return to the discarded con vention system.
 At this writing it looks as if pas sion and prejudice had defeated the better and more conservative aspira. tions of the state. Senatoy McLaurin had no opponent. but sefator Money
The Birmingham age-herald., 1903-08-08

was opposed by Governor Longino. Two senators are to be elected by the next legis ature. Senator Money has been nominated and the business in terests of the state have been out voted by those who saw only Indian ola and like incidents.
 But the chief interest was centered in the race Tor governor. Editor Yard aman, who had killed two men and who wears long hair and an i'm passioned tongue went before the people coddling lynchers and declar- ing that negroes should not be taught to read and write-that their schools should be confined, at any rate, to the money paid by them. He was op- posed by Judge Critz and Senator Noel, both sensible, conservative cit izens.
 If Mr. Vardaman has been nominat- ed the reactionists are in the saddle in Mississippi, and a blow has been struck at democratic ascendancy in 1904 at Washington. The speeches of MT. Vardaman will be rehearsed on every republican stump, although he cannot carry one of his notions into effect The school system of Missis- sippi cannot be changed by him or by the legislature, and the punishment of lynching ought not to be checked.
 It is regretted that Vardamanism has gained the upper hand in Missis- sippi, but the battle is not by any means finished, The campaign of ed- ueation will go on, and the mistakes made on Thursday will be rectified later on. The state is full of activity, prosperity and promise, and where the effects of Vardamanism are clear ly seen a reaction will come that will sweep out of place the long-haired editor and his short-sighted followers.
The Birmingham age-herald., 1903-08-08
PULSE CONTROLLER WILL
 PREVENT HEART FAILURE

 tients and physicians alike would be ben eiited by his invention.
 ''The first may now submit to opera. tions without the haunting fear of going to sleep never to wake again. he said. As to the doctors. they are rid of great, absorbing care and can devote themselves more closely to their surgical work Remember operations some times last for hours; 1t puts an awful additional strain on the experimenting physician to watch the pulse all the time. Many operators have told me that the constant watch tired their brains more than the case itself"
 "A professor of the Vienna university told your correspondent that the pulse controller would be a powerful aid in eradieating disease.
 There are thousands of people who ought to be operated on, but who up to now have refused to allow themselves to be put under chloroform because they fear that by an oversight of the attend ing physician they might lose their lives. Of the operation itself they have little or no fear; it's the cocaine, ehloroform or ether that keeps them from doing their duty to themselves and family. Now that the terrors of narcosis are obviated, they will get cured and refrain from dis. seminating disease to their children and children's children.
 Up to now one among over 2000 chloro- formed or cocained people has lost his life by heart failure. manual control of the heart and pulse functions and close observation of the pupils of the eyes falling at times.
The Birmingham age-herald., 1903-08-08
LATEST SOCIETY CAME.

New York Telegram to the Cleveland
 Plain Dealer.
 After tremendous mental exerton. a society leader has evolved a new feature of thrilling interest for that deep intel lectual game. the gymkhana races. It has been tried with great success at East Hampton.
 The men who ride must wear snirts They rush their ponies to a given goal and strip off their shirts Each article is handed to one of the fair sex, who is In waiting with a needle and thread. She must sew a button on the garment. The man then dons 1t, and is back to his post as fast as he can go. The first one there wins.
 While the rules at hand say nothing about 1t, it will be taken for granted that the riders wear something under the gar ment that is doffed in so great hurry.
The Birmingham age-herald., 1903-08-08
About Persons.

William Hodge of Chicago is stopping at the Hillman.
 J. L. Carter of Nashville is registered at the Morris.
 J. O. Sturdlvant and wife of Alexander City are stopping at the Metropolitan. D. B. Smith of opelika is at the St. Nicholas.
 John c. Kramer of Evansville is at the Hillman.
 J. l. Logan of Centrevile Is stopping at the Morris.
 F. M. Hobson of Greenville is register ed at the Metropolitan.
  A. S. Price of St. Louis is stopping at the IIillman.
 w. A. McCalla of Tuscaloosa is at the Morris.
 T. P. Walton of Talladega is registered at the Metropolitan.
 Edward F. Niedeclen of Milwaukee is stopping at the Hillman. A. c. Harper of East Liverpool Is reg istered at the Morris. Wesley M. Smith has returned from Brandon and Coopers Hill, Miss.
The Birmingham age-herald., 1903-08-08
Special Vienna Cable to the New York

Special Vienna Cable to the New York
 American and Journal
 ~ R. GARTNER, professor of ex- VJI perimental pathology, has in- A vented an apparatus called a pulse controller" intended to watch and register the action of the heart and pulse while patient is under the in- fluence of chloroform. cocaine or ether. The apparatus consists of a watch-like box, to be attached to the patients fore arm.
 The box has a graduated dial and hands, working according to the pulse and blood pressure vibrations, which are registered by an elastic spring in the most precise manner imaginable The physician in attendance, or operating re- spectively. Is all the time kept informed of the exact degree of the unconscious persons pulse and heart action. The controller furthermore shows the action of pulses which the physicians finger cannot feel or find; 1t feels the pulse of every drop of blood circulating in the arm; the entire blood heart action is pre- csely and continuously photographed on the dial.
 Your correspondent interviewed a mum Der of medical authorities, all of whom declared that the pulse controller would do away with the danger of death in narcosis, as it is able to give most time ly warning of approaching heart failure give it so early and state conditions so accurately that the atetnding doctors can take preventive measures betimes. pr. Gartner himself said that he hoped pa-
The Birmingham age-herald., 1903-08-08
LIEuTENANT.GENERALs.

From the Nashville Banner
 Gen. A. P Stewart, who Is reported critically III at his home near Chatta- nooga, is one of the five lieutenant gen. erals of the confederate service still sur vlving. There were originally twenty gen. erals of this rank James Longstreet, E. Kirby Smith Leonidas Polk. T. H. Holmes, William J. Hardie. Thomas J. Jackson, John '. Pemherton. Richard S. Ewel II. P Hill. John B. Hood, Richard Taylor, Jubal A. Early, R. H. Anderson. S. D. Lee, A. P. Stewart s. B. Buckner, Wade Hampton, N. B. Forrest, John B. Gordon and Joseph Wheeler.
 The survivors are Longstreet. Stewart, Buckner, Gordon and Wheeler.
 All of these are nSw old men, some of them quite advanced in years.
The Birmingham age-herald., 1903-08-08
FUTIIITY OF CREATING
 LIFE FROM MATTER

chine. An honest experimenter, there fore, must not only do what no chemist has yet done, but he must also perform a task in architecture and engineering. He must first produce his raw material and then construct a cell herewith. virehow laid down the doctrine in 1858 that no cell could be developed except from another one, and, with trihing notifications. all naturalists entertain that view today. When man talks as Mir. LittIeheid is reported to have done. he simultaneously offends Theology and defies Science.
 The impossibiity of creating life from dead matter was conclusively demon- strated long before Virchow's day. The great German pathologist confirmed the Idea, and carried it one stage further than his predecessors. His doctrine ap- piles to the cell, with which vitality is inextricably associated. Redi. a Floren- tine philosopher, fully two and a half centuries ago asserted the broad prin- eiple that there could be no life without previous life. A belief in spontaneous generation" had resulted from noticing  thesfiesh of dead animals under some cir cumstances. The Italian showed that if the meat was protected from flies by gauge the observed phenomena would not occur. It was only when the latter in- seets had a chance to lay eggs on or in the flesh that the particular forms of life referred to would develop Other battles were fought over the matter dur ing the next hundred years, and even Bufron was arrayed on the wrong side of the question. The final victory was won by Spallanzani By the microscope very much smaller creatures had been detected than were known in Reid's day. Several observers had found that, if dead grass were steeped in water that had been boiled to kill all germs. thous- ands of infusoria would develop in the fluid. spallanzani proved that the par ental infecting organisms were borne to the water by the outside air. If these were excluded, by hermetically sealing the vessel containing grass and water after the first boiling, there would be no offspring.
 Any one who fancies that life can be created from inamimate matter by hu. man skill should read history.