davidaulloa/AmericanStories huggingface dataset:
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24

Another item in the c. Brewer & Co.
case was $i34O paid by the company
as agent for the American Sugar Co.
and correspondents Of A. b. Mcclellan
of Boston for stamps on a new issue
of stock issued to him by the American
Sugar Co. in 1891. Shortly after the
American Sugar Co. failed and Mr.. Nc
debt was written Off as worthless
While, as already stated, some discre-
ton must be allowed business men In
determining when debt becomes bad
and should be written off, II seems
that in this instance no attempt was
made to collect the amount and 1t was
apparently as clearly worthless before
July 1, 1902. as after that. II, as con-
tended, It would have cost US 'mucl,
as, perhaps more than, the amount Of
the debt to collect II under the circum-
stances that would probably he sufii.
cient to justify not attempting to col
lect as a matter Of good business sense
and within the income tax law, but
that would not justify holding 1t in
definitely and writing 1t off at any time
arbitrarily. 1t may be that there was
good reason for holding 1t in this
instance, but that does not appear.
In the case of L. o. Hall a. Son, Ltd,
the item Is $l0,320.60, representing
stock in the Kona Sugar Co., which
was written off us bad when that COM
pany failed. The stock was taken sew
eral years before In payment of goods
sold and delivered In the regular course
Of business. II was considered as OF
some value. and with some prospect Of
the company's surviving Its financial
difficulties during the earlier part of
the books for that reason. It's deduc-
ton was properly allowed.
In the case of the Western & Ha-
waiian Investment Co., Ltd, the item
Is $6G3.5O, the deficiency on note after
foreclosing u mortgage. The note was
given several years before but was con-
sidered collectible In July, 1902. The
maker OF the note had other property
but apparently 1t was mortgGged to
such an extent that IL was not worth
while to attempt to collect the balance
OF the note. The deduction was, in our
opinion, properly allowed.
In the case Of Castle & Cooke, Ltd,
the item is $26.233.19. This company
had advanced cash, and sold machin-
cry, supplies, ETC., to the Hawaiian
| AutDmObile IN I'D hapinp min o. In 1900
A note secured by mortgage was taken
for the total amount. $s3,721.sO. Dur
ing the year. July /, 19O1-JunA 80, 1902,
100000 of this was written of as bad
The note and mortgage were consid-
cred good for the balance in July, 1902,
but after foreclosure later in that year
there remained balance OF $26 ,233.19.
The deduction Of this was properly al
lowed. Whether the deduction Of $780,
900 made the year before In the income
tax return was proper, we need not say
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24

During the recent political campaign
In Ohio Congressman Hildebrant and
other leaders arranged big Republi.
can meeting at. his home town, vii.
mington. Senator Hanna was down
for speech. One morning the Con.
gresham met an old Irish friend, a
strong Democrat, and asked him to
come to the meeting. 81 know you
will vote the Democratic ticket, John,
said he, but I'd like to have you come
to the meeting tomorrow night and
hear Senator Hanna" "Av coorse I'll
come. Mr. Heldebrant," said John, iii
Hanna's goin' to be there. Ye don't
think Cd miss such chance t. see tn
whole Government, de ye?"
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24
ASTRAL TO LOAD SUGAR.

The big ship Astral, one Of the Stan.
dard Oil Company's vessels, arrived
from San Francisco yesterday after
noon. The Astral experienced Gains
and light winds until she was off Mo-
lokai yesterday morning, when she
struck the same gale which hit the
Kaiulanl. The Astral made the voyage
In twenty-four days.
The Astral brought no cargo. She
is under charter to take cargo of SUI.
gar from here to Delaware Breakwater.
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24
TAX APPEALS DECIDED

Supreme Court yesterday afternoon
rendered unanimous decision covering
half dozen tax appeals: First Amer
lean Savings & Trust Co., First Nation
al Bank. c. Brewer & Co., L. O. Hall
d. Son, Western and Hawaiian Invest
ment Co. and Castle & Cooke. Says
the opinion:
Mere depreciation In the value OF
bonds cannot be deducted under the in
come tax law of 1901.
Under the provision allowing deduc-
tons of "all losses actually sustained
during the year incurred In trade or
arising from losses by fire not covered
by insurance, or losses otherwise ac-
tually incurred losses of capital used
in business may be deducted, II they oc-
cur during the tax year, as, for ex-
ample, hank loans lost during the year
though made prior thereto, notes Civ
en- In payment for merchandise but
which become valueless during the
year, etc.
These are appeals under the income
tax law. In the case of the First Ma
tional Bank, IN which both sides ap-
peal, the appeal of the taxpayer is
from a decision OF the Tax Appeal
Court sustaining the assessor In disal-
lowing a deduction of $4,000 for depre-
citation In the market value of certain
United States bonds. We are of the
opinion that that decision was correct.
see Haw. Com. & Sug. c. VS.. Assessor,
II Haw. col, SOC.
The assessor appeals in all these
cases from decisions of the Tax Ap-
peal Court allowing certain deductions
mostly of bad debts. He contends
that only losses of income as distin-
guished from losses of capital may be
deducted and only such losses as have
occurred during the year in question,
and that in these cases the losses we're
in general losses of capital and oc-
CURED before the year. The statute
Is somewhat involved and not alto
gether clear. It is somewhat arbitrary
In its provisions. Statutes in England,
Canada and the United States have
differed considerably from our statute.
and the decisions under them have
been comparatively few and more or
less contradictory. 1t would be diff
cult and unsafe to attempt to lay down
general propositions applicable to all
cases or to state what may or may not
be deducted under varying circum-
stances. In general 1t may be said
that, in our opinion, losses of capital,
at least working capital used In a bus
mess, as distinguished from ordinary
investments, may be deducted under
certain circumstances, but that only
such losses may be deducted as have
occurred within the year in question.
The latter proposition seems to be
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24
MERCHANTS HOT LUNCH.

The Criterion Saloon serves a Mer-
chants Hot Lunch every day, from II
a. m. to 1880 p. m.
Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-03-24
YUAN sHI EA. COMMANDER IN CHIEF OF CHINRS ARMY
AND NAVY

ay IN ma has masd nearly 100000 the Aanhuran fronte,
% any o which Russia may make further as the integrity OF
empire Most military belief
M meet WIN series Of serious reyes on land China win come to her
Shi a
III Hung Chang Pechi
China
exalted position Shi Kat
u til east
Arizona republican., 1904-01-14
hE Is WILLING TO TELL
A Man Whom a St. Louis Official So
licited for Bribe.

st. Louis. Jan. 13.-The grand Jury
took up this afternoon the investiga-
ton of the published story to the effect
that Thomas E. Barrett, former mar
shall of the St. Louis court of appeals.
had solicited q bribe of $4,000. subse-
quently changing the demand to S1O.-
600 from ]. w. PEBBLES, to insure the
passage of bill providing for a pneu-
matte tube service between the Union
station and the Worlds Fair grounds
SubpoenaS We're issued for Attorney
a. f. B. Gareshe, local representative
CT the Universal Pneumatic Transmits
sion company, Thomas E. Barrett and
several members of the alleged house
combine.
Mr.. PEBBLES, who is vice-president
of the tube company, is now in New
York. He wired Mr.. Gareshe that he
would be in ST. Louis on January 10.
and would be glad to tell all he knew
concerning this particular legislation
to the grand jury. He is coming at
the request Of Circuit Attorney Folk
Arizona republican., 1904-01-14
is A HALF MILLION
What Strikes Cost Colo
radO for Military
The Labor Unions Threaten to Defeat
any Candidate for the Legislature
in Favor of Paying 1t.

Denver, Jan. 13.--At the meeting of
the state federation of labor tonight
resolutions were adopted with practi-
cally no opposition denOuncing the
present state administration and es-
pecially the action of Governor Pea
body in calling out the state militia
and demanding the immediate with
drawal of the troops from the Cripple
Creek and Telluride districts.
The resolutions adopted pledge every
member of organized labor in Colo
RADIO to vote at the next state election
for only such Legislative candidates as
pledge themselves to oppose any move
ment looking to the payment by the
state Of the expenses incident to the
maintenance of military in the field
during the present labor troubles.
1t was decided to levy an assess
ment of twenty-five cents a week on
every member of organized labor in
the state as a strike fund. Union labor
in Colorado was also pledged to the
establishment and support of co-ope-
rative stores.
Adjutant General Sherman NJ Bell
said today that the evacuation of the
military camps of Telluride and Grin
pie Creek was begun and that only
| provost guards would be posted IN
places in case of emergency A troop
Of cavalry and a guard of sixty men
would be left at Telluride. Two COM
panies, l75 men, would ,Pe left at
Cripple Creek.
Up TO date the expense of main
tanning the military force in the field
in consequence of the strikes, is $780,
COO
Arizona republican., 1904-01-14
BIG FOUR'S DANGER
StOCkmen Resolve Upon In
dependent Packing Houses
The Enterprise is to be Apart From
the Livestock Association, hut 90 be
Directed by Its Members.

Portland, Ogn., Jan. 13.-The prop
ositiOn to incorporate . company Of
live stock men for the purpose of es-
tablishing independent packing houses
in the stock centers of the country to
compete with the packers combine
and restore prices on live stock, was
the all absorbing topic of discussion
in the national livestock convention
today. By a unanimous vote the con-
vention indorsed a resolution favoring
the Incorporation of such a company
and the establishment of. Independent
houses. Steps will now be taken TO
raise stock subscriptions to the amount
of s5,OO0,OO0 for the purpose of capital
izing a corporation and placing it upon
a financial footing to proceed with the
work of establishing plants for the
purposes outlined in today's discus
sion
The idea of the stockmen is to have
a corporation composed entirely OF
live stock raisers, who shall be share
holders in the company and directors
of its business affairs. The plants of
this company are to compete with
combination plants, giving the produc-
CT a better price for MS stock and
maintaining reasonable prices to the
consumer. In turn these independent
packing houses are to be supported by
live stock raisers against the combi-
nation.
Now that the association has en-
dorsed a plan which is entirely separ-
ate from the organization, the matter
of interesting live stock men in the
project and of securing subscriptions
tc raise the necessary capital, will be
placed in the hands of committees to
be appointed for the purpose in the
stock raising states.
Addresses made on the convention
floor indicate that the stock men are
ready and willing to use their money
and energy in unlimited quantities to
bring about the desired result The
packers combinat ton was denounced
Is a greedy combine that had not only
taken the profits from the stock rails
er, but now was reaching out to try
TO absorb his principal. The unanimous
opinion was that the time has come
when the stock raisers must rise and
overthrow this expressing foe to the
industry.
The two sessions of the day We're
devoted to addresses upon this and
ether matters of importance to the
stock men. The morning session was
consumed by reports from various
states as to live stock conditions there.
The afternoon was given over almost
entirely to the packing house ques-
ton.
In the evening the delegates and
visitors were taken through Portland's
Chinatown where the celestials greet
ed them with brilliant exhibition of
fireworks. The ladies in attendance
upon the convention were entertained
at the Portland hotel during the af-
ternoon by the ladies of Portland.
Arizona republican., 1904-01-14
OUTDOOR LIFE.
Vii! Not Offset the III Effects of Cof
fee When One Cannot Digest X.
A farmer says:

A farmer says:
at was not from liquor or tobacco
that for ten years or more 1 suffered
from dyspepsia and stomach trouble,
they were caused by the use of coffee
until l got so bad l had to give UP
coffee entirely and almost give Up
eating. There were times when
could eat only boiled milk and bread
and when l went to the field to work
l had to take some bread and butter
along to give me strength.
II doctored with doctors and took
almost everything l could get for my
stomach in the way of medicine but il
1 got any better it only lasted a little
while until 1 was almost a walking
skeleton.
"One day 1 read an ad for Postum
and told my wife 1 would try it and as
to the following facts l Will make affI-
davit before any Judge:
81 quit coffee entirely and used
Postum in it's place. have regained
my health entirely and can eat any
thing that is cooked to eat. I have in
creased in weight until now 1 weigh
more than l ever did; 1 have not taken
any medicine for my stomach since
began using Postum. Why. l believe
! Postum will almost digest an iron
wedge.
my family would stick to coffee AT
first, but they saw the effects it had
on me and when they were feeling bad
| they began to use Postum, one at i
| time. until now we all use Postum"
| Name given by Postum Co., Battle
Greek, Mich.
Ten days trial of Postum Food Cof
! fee in place of ordinary coffee proves
the truth, an easy and pleasant way.
There's n reason.
| Look in each package for, copy of
the famous little book, THE Road to
| Wellville.'
Arizona republican., 1904-01-14
Terms of the ChineSe-Jap-
aneSe Convention
IT'S VERY LIKE OUR OWN
Japan Has Pretty Much the Same
Rights in China as the Natives En-
joy - PaovideS for Reformation Of
Judicial System With Aid of laps.

Washington, Jan. 13.-The Japanese
minister today made public the text
of the treaty ratified yesterday at Pc
kin between Japan ana China. The
treaty consists of thirteen articles and
covers much the same ground as
does the treaty between the United
States and China, notifications OF
which have just been exchanged. 1t is
stated that the treaty provides. first.
for the abolition of the likin taxes bv
China in consideration of the increase
Of the sur-tax on goods passing
through Chinese custom houses. Jap
an also agrees to accept such changes
in other Chinese taxes relative to the
production and excise on opium and
salt as are accepted by other treaty
powers
Article three guarantees the right OF
Japanese steamships to enter Chinese
waterways GnternaD to each treaty
port.
Articles four and five provide that IN
cases of partnership for business pur-
poses between Chinese and Japanese
subjects, the rights of either shall be
protected by the courts of their own
nationality.
lish national uniform coinage and
currency which shall be accepted by
Japanese subjects, all customs dues
however, to be paid on the basis OF
Haikwan tael.
Article seven requires Chinese Off
cials to reform the system of Chinese
weights and measures.
Article nine guarantees Japanese
officers and subjects full and free par
ticipat!on in all privileges enjoyed by
the Chinese officers and subjects and
Japan undertakes to show like privI-
leges for the Chinese in Japan. This
is in substance a favored nation clause
Article ten provides for the creation
of an international settlement in Pc
kin upon withdrawal of the foreign le-
cation guards and foreign troops in
Chi Ii In this same article China un-
dertalles, within six months, to open
to trade the port of Chang Shafu, in
the province of Human, also MukOen
and Tatungkow, both in the province
oc Sheng King, where international
settlements also are to be set apart.
Article eleven: China to reform its
judicial system TO accord with that OF
Japan and the western. nations, Japan
agreeing to assist in the reform and
when it is completed to relinquish eX-
ira territorial rights.
Article twelve provides that the En-
glish text of the treaty shall govern in
a case of difference between the par
ties
Article thirteen provides that the
treaty shall be ratified within SIX
months.
The treaty has seven anneXes which
relate TO subsidiary arrangements such
as additional rules for the navigation
of international waters, etc. Annex
six relates to the arrangements to be
made for the establishment of a place
for international residences at Pekin-
Arizona republican., 1904-01-14
STRICKEN GU 7
No Provision for Civil Ser
vice Commission
Mr.. HEPBURN'S THREAT
The Iowan's Promise to Leave the
Commission High and Dry Made
Good by Leaving an Item Out of the
Appropriation Bill.

Washington, Jan. 13.-After lively
today, in committee of the whole
by a vote of rs to S5, struck out of the
legislative. executive and judicial ap-
preparation bill the paragraph proVid-
ing for the salaries and expenses of the
civil service commission and clerk em-
ployed under the commission.
The action was taken on the motion
of Mr.. Hepburn, of Iowa. He was sup
ported by both republicans and demo-
Gratis, both in speeches and i'm the
vote. Those who spoke in opposition
TO the civil service system as it now
exists We're Messrs. Hepburn Crepuh
lican of Iowa), Grosvenor (republican
of Ohio). and Bartlett democrat q;
Georgia), while among those speaking
for the service were Messfs. Cooper
(republican of wisconsin, and Gil
lette (republican of Massachusetts,.
Notice was given by Mr.. Bingham, In
charge of the bill, that a yea and nay
vote would be demanded on the
amendments striking out the provision
for expenses of the civil service COM
mission when the bill is reported in
the house. No conclusion was reached
in the committee on the Legislative bill
An amendment was adopted in the
! bill increasing the salaries of the gov
ernors OF Arizona and New Mexico
I from $4,000 to $500 and the salaries OF
! the secretaries from $500 to 50 500.
Arizona republican., 1904-01-14
FATAL PRESSURE
Eight Dead, Who Fell Down a St.
Louis Elevator Shaft.

st. Louis, Jan. 13.-A crowd of en-
ployes pressing against the eleva-
tor gate tonight on the sixth floor of
the Brown Shoe company building at
Eleventh street and Washington ave-
nue.. caused the gate to give way and
ten persons were plunged down the
shaft. Six were taken out dead two
died at the city hospital and the other
two will die.
The dead:
JOSEPH PROVAZNIK.
GEORGE ROTHMANN.
FRANK WEINBERGER, died al
hospital.
ANTONIO GIAOCAMA, died at hos
pital.
LORENZ GIAOCOMA, son.
Three unidentified.
The injured:
Tony Kirschner, internally.
VIII Diets.
William Pearce, internally; will die
Arizona republican., 1904-01-14
JaDan'S Answer Not SO
Warlike as Expected
II ALLOWS MORE TIME
1t Is Stated That the Japanese Did
Not Demand the Evacuation Of Man.
churia, but Recognized Russia's
Special Interests in That Provire.

London, Jan. I5.-DIspatch from To-
klo to Reuters Telegram company says
that Japan's answer to the last Rus
sian note was handed this afternoon To-
Baron DeRosen. the Russian minister
and that the negOtia tions Will be con-
Iinued without any time limit being
set for their termination.
The demands which Japan is said 10
nave made, according To reports pul
lished abroad. have caused scme sur
prise i'm Toxic. according to the di--
patch and it is now stated thai Jar..n
never asked for the evacuation Of
M3nchuria, but on the contrary franz
ly recognizes Russias special Interests Is
there and her right To protect them
Japan only demanded the reaIizatial
of Russia's volunteer pledges respe, l.
ing Chinese territorial integrity in
Manchuria and the freedom Of resi-
dental rights and the interests of
trade therein.
Arizona republican., 1904-01-14
PRICE OF WHEAT FIXED.
Committee in ST. Louis Makes it %
Cents for Settlement.

S. Louis, in. 13.-A committee of ar
bitration summoned to adjust the diff
ferences between the Teasdale Com
mission Co. and Connor Bros, in ref
erence to the price of December wheat.
announced today that it had decided
upon 92 cents as a settlement basis.
The Teasdale Commission Co. pur-
chased the wheat in question for the
Spencer -Milliken crowd, said to have
been the manipulators of the recent
corner. 1t is said that the William d.
Orthwein Commission Co, another one
of the shorts, will settle upon the price
fixed by TIE arbitration committee.
Arizona republican., 1904-01-14

called for tomorrow afternoon at 2:3O
o'clock
The McKenna, ordinance, It was
learned today, was drawn with full
cognizance and consent of the rail-
road officials. 1t provides for a
straight 3-cent fare with certain linn
its. These limits are at points co-ex-
tensive within the city limits and are
at no point more than half a mile
within the municipal boundaries. With
IN these limits a straight Scent fare
is to be charged. This does not entitle
a passenger to a transfer. For a trans
fer scent fare must be paid, as at
present.
Arizona republican., 1904-01-14
A TREMBLING MARKET
Wall Street Still Anxious Over the
Far Eastern Situation.

market today seemed to reflect no de-
Velopnent in affairs but the stagna-
ton of market in itself resulted for
uncertainty over the outcome OF the
far eastern crisis.
STOCKS.
Atchison, 662s do pfd, SS15 n. J. c.,
159: c & o., 3224; Big -Four. II: c. &
s. 1874; do pfd, Sc; do End Pfc. 26k /;
Erie. 27%; Great Northern p1d. AZ;
Manhattan. 142%; Metropolitan, 1907 /;
Mo. Pac.. 91A: N Y. c., 1191a; Penna.,
11e: st. L. & S. F., pfd, 60; do End
pfd, Al: st. Paul, 1421s: SO. Pac., 4SA /;
Union Pac., ISIS; Anal copper, 1855:
sugar, PAS; Anaconda, 76; steel. 1O24
do pfd. 81, Western Union, 81; Santa
Fe copper, 1a4.
Arizona republican., 1904-01-14
SEOUL SCARED.

LONDON, Jan. 13.-The Seoul CORES
pondert to the Daily Mail cables a
description of the state of affairs which
he says exists at the royal palace
The emperor has issued a pitifuI ed
let stating that the country is likely
TO be lost owing to the weakness and
Vaeillation OF the people whom ne
counsels to act for the best in their
own interests.
The emperor has also issued an or
dinance warning the army not to fire
In the event of a collision between
foreign troops.
The correspondent adds that the en-
tire city is extremely turbulent.
Arizona republican., 1904-01-14
MARYLANp'S NEW GOVERNOR.

Annapolis, Md. Jan. 13.-Edwin War
field was inaugurated governor today.
Despite the inclement weather, a vast
multitude was present. In his inaug-
ural address the governor spoke in
favor of the educational qualification
of voters and advocated an amend
ment to the state constitution.
Arizona republican., 1904-01-14
$4,000 SHORTAGE IN TOWNS Ac.
COUNTS.

New Haven, Conn, Jan. 13.-Fo ne
State Senator Burton H. Mattoon. wko
is also treasurer of the Wdtertown
Savings bank, and who has been town
clerk and town treasurer for 20 years.
was clerk of the special town meeting
in Watertown today, tc which was sub
mitted a report showing a shortage in
the town accounts of S23,592. Most Of
Of the discrepancies, it is said, date
back more than 10 years and are out
lined
Arizona republican., 1904-01-14
ST. LOUIS REDUCTION.

St. Louis. Jan. ia ten per cent
reduction was made in the wages of
the employees of the American Car and
Foundry company. The salaries of all
the officials are cut. Five thousand
men are affected. The companys
headquarters are here but it has fif-
teen plants scattered throughout the
country.
Arizona republican., 1904-01-14
WE ALSO RATIFY.

Washington, Jan 13.-Ratifications
of the AmeriCan-Chinese commercial
treaty were exchanged at the state de-
partment by Secretary Hay and Sir
Cheng LANG Cheng, the Chinese min
lister here. The treaty provides for the
opening of the ports of Mukden and
Antung in Manchuria. to the worlds
commerce.
Arizona republican., 1904-01-14
DYNAMlTED THEMSELVES.

Georgetown, Colo, Jan. 13.-Attor-
ney Richardson, closing his argument
in the defense nf the Sun and Moon
dynamiting cases, intimated that the
dynamting was the result of Il con-
spitacy of the opponents of the min
ers' union rather than the defendants.