davidaulloa/AmericanStories huggingface dataset:
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1903-06-02
S 629.717

! With regard to the exemption of Ha-
waiian stocks and bonds, the court
! quotes the law at length and holds to
| the principle of strict construction in
| favor of the public Whether the
agency contracts, the bills and ac-
! counts receivable, and the increase of
| value due to unity of use, ETC., or any
! of these, are taxable to the appellants,
are questions involved the court says.
AS to plantation agency contracts, it
states that the evidence on the sub
ject is meagre, indefinite and unsatis-
factory" and concludes we think
| that justice will be more nearly ac-
complished by regarding the contract,
for the purposes of this case, as OF no
value
, To its final declaration fixing the tax
able valuation at $50, POS 6 as returned,
the court adds that the amount of gross
insurance premiums received by the
company is, of course, subject to the
specific tax provided by the statute.
A separate question is decided in the
Castle & Cooke case, as shown by the
following syllabus:
Goods purchased without and not
yet within the Territory at the date
of assessment are not taxable under
the laws of this Territory.
THE valuation of the taxable pro-
perty of the appellant fixed in accord
ance with the principles declared in the
case of c. Brewer & Co., ante
Insurance premiums in this case al
so are added to the assessable pro-
perty, their gross amount being S44,-
465.79 The other property was re-
turned at s3S, 2S6.12, which the assessor
raised to $516,630, the Tax Appeal Court
reducing this to $426.6
cric Z Of h ie.
dissenting opinion in these opening
paragraphs:
II understand that one proposition in
particular was settled by the decision
of this court in Inter-Island Steam
Navigation Co. VS.. Shaw, 10 Haw.
624, namely, that real and personal pro-
perty combined and used in an enter
prise for profit can be properly valued,
as a whole or unit, for taxation pur-
poses, under Section $50, c. L., and
that when so valued the value of the
combined property or unit may DE
much greater than the sum of the val
ues of the several items forming the
unit. In other words, that the value
of the whole (the combined property
may be greater than the sum of the
values of all of it's parts.
From this proposition it follows as
! a necessary deduction that by what
ever sum the value of the unit or whole
enterprise exceeds the sum of the val
ues of it's several parts to that extent
intangible property is valued for tax
alton under this statute and to that
extent Section $50 provides for and
creates new and distinct class of pro-
perty for taxation purposes, namely,
intangible property, a class of proper
, ty not included in real estate as de-
fined in Section S1S, or personal proper
ty as defined in Section $40. 1t can
CONTINUED on page ~
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1903-06-02
$1,273,300
S1,121,137

The Tax Appeal Court held that the
assessment was correctly made under
Section $50 and approved the method
pursued by the assessor in ascertain
ing the aggregate value, deducting,
however, Is per cent in place of 10 per
cent from the market value of a few
shares to ascertain the market value of
the whole, and computing such per-
centage on the total before deducting
the value of the exempt property and
not after ''as was enormously done by
the assessor" The total valuation fixed
by that court was 1929, H. i. e.:
10000 shares at s412. LIE, 900
Less Is per cent, $61S, $50; less
Hawaiian stocks and bonds,
81, S51, 200, and insurance pre-
miums. s24,sSs ....... 3,4s5, 2S3
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1903-06-02

in certain parcels of land and the build
ings thereon at $50, 1902. 9S; merchandise
cash in hand and their person prop
erty. at s45, 3O2.1S. and gross insurance
premiums received during the year 1902
at S24. S32 80, and the total OF these
separate items, s1O7,OSs.15, as the 'ag-
gregate value of the combined real and
personal property which is the basis or
the business enterprise known as Z.
Brewer & Co., Ltd.
The assessor, on the other hand, as
sessed the combined property, under
Section $50, c. l., at Sl,121, 137, reaching
that figure by the following method:
10 600 shares Capital of the
concern) at $412.50 (market
price at sales of a few
ShareS) S7s41O'VUO
Less assessed value OF Hawai-
ian stocks and bonds owned
by the company .........-. 2,S51, foO
s1,273, 800
Less 10 per cent probable re-
duction in sales of large
blocks, S127, $3.50, and insurance
premiums, $24, S33 ........... 1928
The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1903-07-29

cookies and all to the highest~oi
all the small mountains, Hill No.
?. The rivalry between the two
crowds only served to sharpen
the appetites. Old college songs
were sung and Prof. Hoover act
ing rs toast master, succeeded in
inducing some OF the brightest
orat ors to deliver inspiring ad-
dresses, which on account OF their
being OF an ,ilnpromptu nature,
made them all the more interest
ing. When Prof. Van Tassel had
concluded his Mark Antony gem,
there were few dry eyes and the
professor himself was visably ef-
fected.
Miss Daily, assistant superin-
tendent, worked untiringly for
the success Of the picnic. The
teachers will long remember this
novel excursion.
The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1903-07-29
Pinney is Hopeful

Earl Pinney, the Minot United
States commissioner who was con-
victed in the Federal court at
Devils Lake of embezzlement, was
brought to Fargo last night and
placed in the county Jail. Pinney
is under sentence to serve. ten
years in the penitentiary at Sioux
Falls, and will be taken there on
Monday next. He is standing up
we'll under the trouble, and speaks
in very hopeful manner Of the flu
ture. Il am only 81 years of age,"
said Pinney this morning, land
will be in the prime Of life when
my term expires and will be able
to make y creditable showing
Fargo Forum.
The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1903-07-29
Wednesday,, July 20, 1908.
HANSON DROWNED
AT BURLINGTON
4 Well KaoWn Gambler NJ cts Death Sud.
denly In Mouse River, Having Been
Taken With Cramps.

Hans Hanson, gambler. thirty
years Of age, was drowned in Mouse
river near the Burlington bridge,
Wednesday afte, noon. The man
N company with friend, Blackey,
Minot man, and three inmates
Of one of the west end resorts,
d.ove out to Burlington, Wecnes-
day to spend the da'. Hanson
sugs e ,teI that the party 60 in
bathing. he being agood swimmer
Ikey agreed to do SO and Hanson
attempted to drag the girls todeep
water but they desisted and we'll it
is for them that they did SO. Han
son swan to the middle Of the
stream where the water is eight
feet deep, and all at once was seen
to double up as if taken with
cramps. He did not say word
but sank immediately and only a
few bubbles were seen. His body
never came to the surface. Dam
Conan and S:otty, a miner. were
standing on the bridge watching
the swimmers, and saw the man
drown.
The river was Immediately
dragged and the work Was KEEP,
up until eleven o'clock the next
morning. It had been carried
near the shore, and Was still
doubled up when found. Upon
his person was found Il certificate
Of deposit for 500 and S65 iii
money.
Leslie Cotton brought tn, body
to Minot Thursday and the re-
mains were placed in McJHnnot's
The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1903-07-29
Would Use an Elm.

Landman Mcdonald of Renvill..
spent Wednesday in this city: H..
stated to IN Independent repre-
sentative that the action against
the various papers for criminal
libel had been dropped. He said:
If I had it to do over again, l
wouldn't take the law to them at
all but l would go after them with
an elm club or a gun"
The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1903-07-29
Overcome by the Heat.

E. Petzel, who lives seven miles
southwest Of Surrey. was overcome
by the heat Thursday while work
+h4 held. He was very i'll,
Waterbury evening Democrat., 1903-11-28
OldFaShioned Pound Cake

young housekeeper writes to know just how to make good pound cake, such as may still be found in small towns where women do their own fine cooking and where com pany teas are something to remember.
 The old rule-and there is none better calls for one pound each of butter sugar and four, 10 eggs and a half wineglass each of wine and brandy. Beat the butter to cream and add the sugar little by little, stirring all the while. If preferred, this beat ing may be done with the hand instead1of spoon Beat 10 eggs without separating until they become light and foamy. Add gradually to the butter and sugar and beat hard Sfft add the wine and brandy. Line the cake pans with buttered paper and pour in the well beaten mixture. Bake In 6 moderate, steady oven.
 This recipe may be varied, by the addition of ratsins, seeded and cut in halves, shredded citron or almonds, blanched and pounded in rose water. Some old-fashioned housekeen CTS always add a quarter of a teasnoon of mace. This same mixture may be baked in patty tins, putting entrants into some aI- monds or raisins Into the rest Pound cake is apt to be lighter baked in this way. The cakes may be left plain or frosted. If kent in stone jars, they will grow richer with the keeping Old-time housekeepers used to keen an apple in the jar with their pound cake thinking It tended to keep the cake moist
Waterbury evening Democrat., 1903-11-28

ation. Smoking hot on cold day this simple dessert is sure to find abundant ap- preciation.
 Apple Butter.-Take very sweet cider, boil 1t down one-half and add slightly more than half the quantity of pared, cored and sliced tart, juicy apples. Greetings or BaIdwins are specially excellent in this way. Cook slowly and carefully, stirring frequently with long wooden paddle which reaches the bottom of the kettle. Skim when neces- taste, but the butter Is better if left quite tart. Continue cooking very slow,y and stirring 1t so that 1t does not scorch or stick until thick like marmalade.
 If you wish the butter to have a spicy flavor allow teaspoonful each of cinnamon, nutmeg and alispice to each gallon of the butter, putting it in when nearly done. This will keep for any length of time in stone jars or wooden vessels. An easy way to make this old time dish is to put 1t in stone jars and cook in the oven when you can have slow fire for long time.
 Cidered Quinces.-Peel the fruit, cut into halves and take out the cores. Put into a stone crock or bean pot, sprinkle lavishly with sugar, add the grated peel of a lemon, pour in sweet cider to cover the quinces, put on plate or stone cover and place in very slow oven. Let the quinces bake all day. They should be of rich red color, and the juice like jellied syrup.
 Cider Ice.-A delicious water ice is made by adding to a pint of sweet cider one cup of orange juice and cup of sugar. Freeze in equal quantities of ice and salt. A ta- b,espoonful of gelatine soaked in cold water and added to the cider before freezing makes sherbet.
 Cider Jelly.-BoiI sweet cider fresh from the press until it jellies. It will need no sugar, and will be found useful in a va riety of ways. It makes a refreshing drink in sickness, diluted with cold water; 1t gives a delicious cake filling and furnishes a decided flavor when used in combinati ton with insipid fruit like figs or pears.
 Boiled Cider for Mince Pies.-Boil the cider down until only two-thirds of the original quantity Is left, when it will keep indefinitely. This will also be found to Improve the taste and color of calves foot and gelatine jelIies that need enriching.
Waterbury evening Democrat., 1903-11-28
When The Cider Mill Goes Round. Delicious Dishes to Which Apple Juice Lends Flavor

it to the oven just long enough to brown. The ham may be served either hot orcold. but must be cut in thfn slices.
 An excellent cider sauce to serve with baked ham Is made in this way:-
 Put a heapiDg tablespoonful of butter and a level tablespoonful of flour into a saucepan over the fire; stir together until brown, then add, gradually a cupful of highly seasoned stock and cook, ten minutes; add a cup of cider, not too sweet, and n teaspoonful of kitchen bouquet; stir until hot, then strain and serve.
 A small leg of pork or fresh ham is equally delicious, If well pasted with cider during the roasting, while the cider makes 1t more digestibe.
 Fried Apples with Cider.-Take four large, firm apples. rather tart, wash without par ine ard slice across so as to make round slices half an inch thick, with the core in the middle. Melt two level tablespoonfuls of butter ii the frying pan and lay the slices in this to cook. Sprinkle with two level table sroonfuls of granulated sugar. After the apples soften, put in one cup of sweet cider, which the apples will absorb. Sprinkle with powdered cinnamon and serve with whipped cream.
 Boiled Cider Apple Sauce.-Boil one gallon new sweet cider down to two quarts. Pare, quarter and core half a bushel Of sweet apples. Put the boiled cider into granite or porcelain kettle, and when it boils add as many apples as the kettle will hold. Cover closely ana COOK slowly without stirring until the apples are tender. SL n them out without breaking, add more and cook until all are done. Pour the syrup over the apples and set away to cool. The next day drain off the syrup, boil again until thick ana pour over the apples. The pieces of apples should be quite distinct and the juice almost the consistency of jelly.
 Brown Betty With Cider.-Butter a deep earthen pudding dish and spread a layer of chopped tart apples at the bottom. Sprinkle with sugar, dust with cinnamon or nutmeg and cover with a layer of fine bread crumbs. Dot with bits of butrer and cover with second layer of apples, sweet ened and seasoned. Proceed In this way until all the apples are used, having the buttered crumbs at the top. Just before put ting in the oven pour in cupful of sweet cider. Cover and bake slowly for three quarters of an hour, then remove the cover and brown. Serve with sugar and cream or a hard saue@. Chopped almonds and ralsins mixed with f@e apples make pleasing Tari-
Waterbury evening Democrat., 1903-11-28

Late October and November finds the cider mill at the zenith of its activities, and as its cheerful creak reyerberates through the length and breadth of the land 1t behooves the housewife to make the most of this most excellent and wholesome juice.
 Formerly cider was the term used to desig- nate any sort of fruit juice or strong liquor except wine, but now 1t is applied to apple juice alone. Among the many delicious dishes to which it lends itself are the follow ing:
 Spanish Ham.--whie this is a favorite chahng dish relish, 1t may be cooked in the ordinary sheetiron frying pan. Have ready one slice of tender ham, cut about quarter of an inch thick. If there is much fat trim it off. Put into the chaing dish a teaspoon ful of butter Brown the ham in this turn ing so that both sides are cooked. While browning the second side put in one sour apple, cut Ill eghths, taking care that the slices are not broken, as they are to serve a a garnish. When both sides of the ham are Drowned add a half cup of sweet cider and simmer 10 minutes Take up ham and apple, dipping a little cider over the ham to make It look juicy. Put level teaspoonful of bread crumbs in the remainder of the cider, heat thoroughly and pour over the ham.
 Roast Ham, With Cider.-Put small cured ham weighing from seven to nine pounds into cold water and soak over night. In the morning scrape the outside and rinse well, place in a good-sized kettle and cover
 
 best cooks prefer to wrap the ham in bunch of sweet hay for the boiling; but this is seldom feasible in the city. Put the kettle over the fire until the water reaches the boil ing point, then push back on the range, where 1t will only just simmer for two hours. Lift the kettle from the fire, but leave the meat in 1t until the liquid is just lukewarm. Take ont the ham, peel off the skin and trim off the fat of the top to half inch thick ness. Place the meat in a roasting pan, sprinkle with brown sugar, dust with corn meal, and bake in moderate oven for two hours, using a cupful of cider to baste with.
 Pour on two tablespocnfuls at time until the amount is used, then baste frequently with the drippings from the pan. Just before removing from the oven take a cup of pow dered stale bread crumbs. add two teaspoon fuls of brown sugas, scant teaspoonfui of dry mustard, and moisten to paste with alder. Spread this over the ham and return
Waterbury evening Democrat., 1903-11-28
Butterflies on Wall Panels

There is new fad for utilizing butterflies in connection with flowers for decorative purposes the insects being arranged in frames in such q manner as to look us If they were flying about In garden or sip~ ping the nectar from the blossoms.
 For sometime past butterflies mounteA singly on plaster of paris and framed undei glass have been familiar, the best of this work being done by clever woman in 2 Connecticut town who makes living at it. But the new idea is great Improvements the plaster being utilized in exactly the same erly preserved and dried. For the sake of verisimilitude, not only the flowers, but leaves and branches, are included.
 The rectangular sheets of plaster. afford ing snow white background for the butter. flies and Lowering plants, are either framed for hanging on the wall. or. If preferred. may be inserted into the wall as panels. Set up In the latter fashion they seem more appro- priate, and are really most decorative.
 This new fad is likely to give fresh i'm petus to the demand for large and brilliant, hued butterflies, which for some years past has been considerable. Rare tropical varfe- ties bring good prices in the market, though the most important requirement is size, in order that the decorative effects for which the insects are used may be as striking as possible to the eye. Some species native to the United States are as much SIS dve Inches from wing tip to wing tip, but most of the big and bright colored ones come from warmer attitudes.
 There are many enthusiastic collectors oi butterflies nowadays, and they have raised the prices of the insects 50 high as to invite fraud, rare species being sometimes coun- terfeited by the artful painting of common specimens. But this demand by amateurs has nothing to do with the market for deco rative insects, which cares not whit for rarity, and only wants the showy varieties, especially those of brilliant metallic tints.
 The business of collecting for the butterfly market employs many skilled hunters, who venture into the widest and most periious regions in pursuit of their dainty game. They seek not only the perfect insects, but also cocoons, from which they are often able to obtain precious specimens On occasions they even take the caterpillars and feed them until they have undergone the requisite transformation.
Waterbury evening Democrat., 1903-11-28
Wanted--A Cookery
 Renaissance

Variety Is the very spice of iife',
 Anything and everything bearing the stam Of age or Colonial times Is grasped wit avidity nowadays and made a fad. It | seen In our houses, in parlor, dining rooH and hall furnishings and decorations, | architecture, in dress and adornment Ol furniture is renovated and gushed over. ol trinkets are worn and admired by envior friends, houses are built on Colonial line and everything about our homes Is having Colonial renaissance, with one exception and that Is plain living. The cookery of te day Is mixture of everything. In Colonis times the keynote of family catering wa abundance; today 1t Is variety. in sens poiyglot, for person can scarce sit dow to meal without having at least one foreiE dish set before him. Not only are the recipe that go to make up our daily menus mixed foreign lineage, the foods themselve are mixture of things our grandmother would never have dreamed of combining | one dish.
 Jams are made of three or four fruitA salads-and their names are legion--are varied as the colors in Joseph's coat. Meat are disguised as a la mode, rechautfee, &c. and goodness knows what goes Into the soul pot, and the number of courses is increase, with every season. Commonplace ham O. tongue sandwiches Of a few years ago hay, been supplanted by lettuce, sardiues, GU cumbers or congomeratfon Of everythinl. thatwill go through the meat chopper. Evei ice creams are served as sherbets, frappes o as mousse.
 Instead of the old fashioned oatmeal 0, mush for breakfast we have dozens of pre- digested, ready to eat cereals from whicl. to select vigor, brain and muscles. and tht latest fad is to mix several of these break fast foods together and eat them with generous supply Of cream and marmaIade berries or stewed fruit.
 But whats in a. name?' Long ago th, medical fraternity changed chills and feve Into malaria, congestion of the lungs int pneumonia and so on. Why, therefore, shonlt we not enjoy and relish hash, scorned al plebian and paragraphed in boarding housA jokes under it's many dfsguises as souf1es Why should not our Irish stew taste sweete as q ragout and fried foods, feared as tht indigestlble of indlgestibIes, be accepted al palatable and wholesome when they are sauted?
Waterbury evening Democrat., 1903-11-28
Do You Know

That silver, when put away, if wrappedin unbeached muslin, will not tarnish as read fly as when wrapped in other material?
 That cayenne pepper used around closets or sinks is preventive for red ants; used in modera ton in food is help to digestion, and used in cookies adds to their snap and tooth someness?
 That you can make buns or rolls as fresh as when first baked by heating them in the oven in paper bag?
 That you should never buy cheap fish un- less positive it is fresh, for fear of ptomaiue poisoning?
 Thaa fresh fish means, eyes clear and full, skin and scales bright and flesh firm?
 That you have scissors and knife sharp ener right at hand? Sharpen scissors by care fully and firmly trying to cut off the neck of a strong bottle. This sounds ridiculous, but try 1t. Sharpen carving or other knives on stone crock or jar, back and forth just as you would sharpen a razor on a stroD.
Waterbury evening Democrat., 1903-11-28
Novel Bits of China.

The fad for quaint and curious chinaware has brought out any number of novelties along this Hne Each of the large shops features in It's display this fall exclusive i'm portations in odd or antique design. The majority of these pieces are intended for decorative purposes only, but some, includ- ing fascinating tea services, are suited for occasional use upon the table.
 In Royal Doulton are seen pitchers and vases in extremely weird effects. These are tall and slender Tn shape and are col ored a deep highly glazed brown. On one side of each is a mysterious figure done in dull reds, yellows and black. lean Pied Piper stalks on one, ats scamper about hls heels and stormy sky is suggested In the background. On another witch in pointed hat crosses over tiny black caui- dron set in the foreground. From the pot a thin line of steam arises to curl in halo form about her head. A third design shows gypsy figure
 Novel tea sets in Royal Doulton are cir cled with gaIloping huntsmen, done in gay colors. Others are decorated with men and women dressed in the picturesque costumes of the days of George ".
 From Finland comes most striking ware patterned after the Arabian potteries. The pieces are cream color, in odd geometrtc shapes, with ornamental bands of geometric design, done in vivid reds, yellows. blues and greens.
 Old English Trentham ware is an effec- tive revival of the year. Pieces of II sizes. from eandlesticks to umbrella stands, may be had in this. Gayly colored fruits and flowers form the decorations on some pieces, while others show bees swarming to hive or very black cocks with very red combs.
 In Dresden china the old fashioned fruit baskets. in openwork ornamented with large floral and fruit designs, have been revived this fall.