davidaulloa/AmericanStories huggingface dataset:
The San Francisco call., 1904-02-19
REGRETS LOSS
OF ARMY CHIEF
King Edward Issues Special
Order Bidding Farewell to
Field Marshal Earl Roberts

LONDON, Feb. 1S.-A special army
order was issued tonight in which
King Edward takes leave of Lord
Roberts as commander in chief of the
army. The order is dated Buckingham
Palace, and in it his Majesty says:
II desire, on behalf of my army, to
express my deep regret at bidding fare
well to Field Marshal Earl Roberts,
who retires from active employment
upon relinquishing the high office of
commander in chief, which will not
again be filed. 1 am unable to part
with my commander in chief without
returning to him publicly my thanks
and those of the army he commanded
for the invaluable services he has rem
dered the empire.
'1 ask all ranks to prof1t by the ex-
ample of his illustrious career and his
single-minded devotion to his sovereign
and country"
The San Francisco call., 1904-02-19
PLAN TO FORM
A NEW STATE
Predictions in Washington Are
That Oklahoma and Indian
Territories Are to Be Merged

WASHINGTON, Feb. 1s.-As the re-
suit Of the Territorial hearings for
statehood. predictions are made from
reliable sources that a bill will be re-
ported in the near future from the
House Committee on Territories joining
Oklahoma and Indian Territory into a
single State under the name of Okla
hOma.
This State will not be admitted, how
ever, until after the allotment of lands
by the Dawes Commission has been en-
tirely completed and the school land
question has been settled. This, it is
estimated, will take at least two years.
The State when admitted, it is ex-
pected, will have a population of about
500, 900 persons and will be divided into
four Congressional Districts
Later bill will be reported admitting
Arizona and New Mexico as a single
State, but this latter proposition will
not be pressed for some time
The San Francisco call., 1904-02-19

In fact, on one occasion Marathon was
completely outdone. 1t was in the six
teenth century, on the highroad be-
tween Fusan and Seoul, a Chinese army
met a japanese force on this thor
oughfare near the frontier. A dozen
men or so were killed on each side,
and their bodies so blocked the road
that further fighting was impossible.
The armies then sat down and tried
to tire each other out. AT the end of
two weeks both grew so weary that
they retired to their respective head
quarters and reported that the war
would better be given up. One who
passes through these inhospitable
gorges cannot but commend the wis
dom Of the two commanders.
RUSSIA'S STUPENDOUS TASK.
warning is said to have been fur
nished of the dangers Russia would
have to apprehend in connection with
her single line of railway did war break
out. AT twelve places in the line be-
tween Dalny and Tashikiao bombs are
said TO have been placed. Fortunately
they were discovered before any cas-
ualties ensued. The outrage is attrib-
uted to Chinese coolies who have fallen
into great distress owing to a sudden
lowering of wages by the Russian au-
thorities. Great numbers of these cool
ROOQS
between Newchwang and Port Arthur
But many of them have been thrown
out of employment and the others find
1t difficult to support life on the pit
tance they are earning. If the greater
part of the inhabitants of Manchuria
were bent upon doing an injury to the
railway it would become a very pre-
cariouS asset.
Over and above the duties of actual
hot c-fo Iae .ea-
cult task to perform in guarding the
integrity of that single thread upon
which her military potentiality in Man
churia depends, the long line of rail-
way. No asset is more valuable in
war, no asset more vulnerable She
knows well what risks that line of rail-
way involves, and she will try to keep
even the strictly neutral Chinese as
far away from dangerous temptation
as possible. Perhaps it is to that one
desire that we should attribute move
ments described in the kilograms of the
Nich Nichi Shimbun: namely, the
crossing of the Lao by a force of 200
Russians, the occupation of a place
on the western side of the river, and
the detection of a considerable force
toward the Shanhaikwan- -Kinchow
line. If she has to guard the west
ern, southern and eastern frontiers of
an immense region, and at the same
time to sustain herself and protect a
single line of communication through
a country where the population is hos
tile, her task demands an immense
army.
FIGHTING FOR JAPAN ALONE.
In an editorial captioned 1.-The Real
Casus Belli." the Kobe Herald. an Eng
lish journal. said on January %:
The San Francisco call., 1904-02-19
SEEK EXEMPTION OF
PROPERTY NOT CONTRABAND

WASHINGTON. Feb. 1S.-The House
Committee on Foreign Affairs to-day
authorized a favorable report on the
Eitt resolution authorizing the Presi-
dent TO correspond with the govern
raents Of the principal maritime pow
ers with q view Of Incorporating into
the permanent law Of civilized nations
The principle Of the exemption OF all
private property at sea, not conraband
oi war from capture or destruction by
belii gerent powers.
The G0ldfogle resolution declaring Il
the sense Of the American people that
Russia should not restrict the privileges
Of American citizens because they were
Jews. was taken up by the committee,
but no action was taken. Representa-
tive Goldf0gle and Representative Har-
rison II New York We're heard in favor
Of the resolution, as also was Simon
Wolf. representing the B'nai Birth
The San Francisco call., 1904-02-19
Expresses Opinion That Three-Quarter
Million Valuation in Cause
at Bar Is Just.

is grievously mistaken as to the amount
which plaintiff should be assessed. The
court saws that when the Assessor
makes an assessment which is approved
by the Board of Supervisors, sitting
as board of equalization, the matter
is not subject to judicial review. If
the Assessor makes a fraudulent as
sessment or one that is manifestly un-
just the Board of Supervisors has the
power to correct the wrong. After ex-
planning that 1t could not interfere in
any event, the court furnishes the in
formation that 1t considers the assess
ment in question to be liberal to the
corporation. The objections by the
banks attorneys to the legal points Of
the City Attorneys office are given
some consideration in the opinion, al
though they are not answered in de-
tail.
SAYS BUSINESS is COMMON.
The corporation lays particular stress
on the legal fact that banking is a
common" business; that is, one which
any one may conduct without let or
hindrance. 1t is asserted that to tax
franchise of this particular charac-
ter is in violation of the fourteenth
amendment to the constitution of the
United States.
The court declares that the tax i'm
pOS6u III the case at OAR IS not upon
the business, but upon the property of
the corporation. The right to do a
banking business is common within the
meaning of the law, but the exercise
of that right has given the privilege
a taxable value. 1t is stated that an
attempt will be made to carry the mat
ter to the United States Supreme Court
on the ground that this alleged viola
tion of the fourteenth amendment is
a Federal matter.
The Supreme Court concluded it's de-
cision with the remark that persons
or partnerships in the same business
would not be subject to this tax, which
Is applicable only to those having a
corporate franchise.
The opinion is written by Justice An
gellotti, with whom Justices Shaw, Van
Dyke and Lorigan directly concur. Jus
tice Mcfarland writes a dissenting
opinion. He claims that this fran
chise'' as defined by Assessor Dodge is
not sufficiently definite. The partic-
ular property, he holds, should be iden-
titled. He maintains, secondly, that
such a franchise is not assesSable be-
cause the State constitution does not
The San Francisco call., 1904-02-19
.SANTO DOMINGO
MUST BEHAVE
United States Sees Evident
Plan of Morales Govern
ment to Force Annexation

WASHINGTON, Feb. 1S.-No news
was received at the State or Navy
departments over night regarding the
reported landing in Santo Domingo OF
marines. 1t is the earnest wish Of the
administration that forcible interven-
tiOn in Santo Domingo may be post
pOned until after the ratification Of the
Panama treaty.
If the Outrages on American inter-
ests continue, however, it will be nee
essary to put in force at once the dras-
tic scheme of operations that has been
agreed on.
The United States, il is emphatically
stated, does not want Santo Do
mingO as gift or pur-
chase, and the officials do not pro-
pose to permit the Morales government
to force annexation upon this country
by continuing scheme of attacks upon
our interests. 1t will not surprise the
officials to know that the reported at
tacks of the ''revolutiOnists'' have been
inspired by the Government.
The San Francisco call., 1904-02-19
CHICAGO ELEVATOR COMPANY
IS IN HANDS OF RECEIVER
More Than a Million and a Quarter of
First Mortgage Bonds Reported
Outstanding.

CHICAGO, Feb. 1S.-The Chicago
Railway Elevator Company Of New
York, which ten years ago issued bonds
amounting 10 $500. 600, was placed in
the hands OF a receiver this afternoon
on petition Of a judgment creditor.
More than Sl.255. 900 in first mortgage
bonds Of the elevator company are said
20 be outstanding.
Eight elevators in Chicago and three
valuable sites for elevators are sched-
uled as having been named in the trust
deed given to secure the bonds when
they were issued on March 1, 1894
Two Of the elevators have been de-
stroved by fire since the bonds were
tesued and the control Of the Fulton
and St. Paul elevators passed from the
company in 1898. The other properties
passed to the management Of trustee
last year.
The San Francisco call., 1904-02-19
NEW YORK BUSINESS MAN
is KILLED IN HIS OFFICE

NEW YORK. Feb 1s.-George B.
Jennings, president of the Jennings Ad-
Unstable Shade Company, was shot and
killed to-day in his Office in Brooklyn
by Frank Mcnamara, foreman of the
Joint room of the Illinois Watch Case
Company's factory at Elgin, ILL.,
Mcnamara refuses to say why he
shot Jennings. He came here a week
ago from Elgin, where it is said his
wife and eight children live. Jennings
served as captain in the Fourteenth
Brooklyn Regiment in the Spanish war.
He leaves a wife and three children.
Mcnamara was formerly employed
in a watch factory at Sag HarbOr, l..
i. 1t is surmised that jealousy was the
cause of the murder. Jennings Is said
to have exclaimed Frank. you're
wrong" a moment before the fatal
shot was fired
The San Francisco call., 1904-02-19
MEANS MUCH TO CALIFORNIA.
Assistant City Attorney Brobeck Dis
cusses Supreme Court Decision.

Assistant City Attorney Brobeck Dis
cusses Supreme Court Decision.
When the City Attorneys office was
apprised by The Call yesterday after
noon of the decision of the Supreme
Court in the suit brought by the Bank
Of California against the city w. I.
Brobeck made the following state
ment:
The decision OF the Supreme Court in this
case Is Of greater Importance to the in
tesrty OF the tax system or California, relat-
ing 10 the assessment OF corporations. than
any other case that has been decided in recent
years. Aside from the franchise taxes imme-
dlately involved in this and kindred cases now
pending. OF which 1t was test case. a con-
trary decision would have meant the release
from taxation OF one OF the greatest sources
direct tax is levied upon the shares OF stock
of California corporations, the taxation OF the
stock Of such corporations being accomplished
through the taxation OF the property OF the
corporation.
Inasmuch as the tangible property OF a cor
poratiOn is generally much less than the aggre-
gate market value OF it's stock it would nee
essarily result. IL no franchise taxes were pos
sibie. that the stock OF the corporation could
be indirectly taxed only in that proportion
which the tangible property OF the corporation
bore to the aggregate market value OF it's
stock This would result in the exemption
from taxation. in the cases OF most corpora
tions. Of very considerable stock value.
Not only would that be true of the stock Of
California corporations, but by reason OF the
partial exemption OF such stock from taxation
it would be impossible to assess the stock OF
national banks. the assessment OF which. under
the act of 1899. has been sustained by the Cir
cult Court OF Appeals for this circuit. and
will undoubtedly be sustained by the United
States Supreme Court II is my opinion that
no decision in recent years has approached in
Importance the decision in this case In its
hearing upon the taxation OF corporate proper
ties The State is 10 be congratulated upon the
issue.
The San Francisco call., 1904-02-19

telegraph lines and the like have fran
chises which constitute separate and
distinct property, and these may be
taxed, but plaintiff cannot dispose of
this alleged special privilege, as it is
neither vendible nor in any way trans
ferrable.
The court AYERS that a corporation
consists of its stockholders and mem
bers transformed into one legal being.
They have no other right In the cor
porate franchise than can be exercised
through the corporation. Concerns of
the kind mentioned may have special
privileges which are transferable, but
it does not follow that the transferable
and vendible franchise is the only kind
which has value. Numerous decisions
from the Supreme Court of the United
The San Francisco call., 1904-02-19
Medical Corps to Be Increased.

WASHINGTON, Feb. 1S.-Secretary
Taft has sent to Congress for intro
duction bill providing for an in
crease and reorganization of the medi-
cal corps of the army. There has
been some differences of opinion be-
tween the surgeon general and the
general staff as to the increase to be
allowed and Secretary Taft has franz
ed a compromised bill providing for
16 surgeons with the rank of Colonel.
"a with the rank of Lieutenant Colon
ell. 120 Majors and 800 Captains and
Lieutenants
The San Francisco call., 1904-02-19

States and from various State Supreme
Courts are cited to show that a spe-
cial privilege which is Of value must
necessarily be construed as property
and therefore taxable.
EXPLAINS METHOD.
The court takes pains to explain that
Assessor Dodge pursued the right
course in attempting to discover the
value of a corporate franchise. The
method of procedure is laid down plain
ly. First find the value Of the tan
gible property. Next discover the mar
ket value of stock. From the second
amount subtract the first and the re-
mainder is the value of the franchise.
The bank claims that if Dodge hap
pens to be right in his contention he
The San Francisco call., 1904-02-19
Decision One of Most Important Ever
Rendered Regarding Revenues
in California.
in California.

The case was brought as a test and
the leading spirits in all of the States
big corporations have watched for the
decision with the utmost interest. A s.
SCISSOR Dodge has maintained that all
incorporated concerns possess a fran
chise- He has made assessments
which the Board of Supervisors, sit
ting as a board Of equalization, has re-
jected. 1t was finally determined to
let the matter be settled by the courts.
Dodge found the aggregate value of
the tangible property of the Bank Of
California to be S5.156,903 0S. The
market value of the shares of stock at
the time of assessment was $500. 900.
The difference between these two
amounts-S2, 943,096 e2-was held to
be the value of the franchise. Dodge
then assessed the franchise at $780,
600. The Board of Supervisors al
lowed the assessment to stand. This
occurred during the year 1901. The
bank brought suit in the Superior
Court TO have the assessment declared
void. The taxes were paid under pro-
test.
CORPORATION FIGHTS HARD.
The bank was prepared to put up a
hard fight. The attorneys delved deep
into the law books and raised an army
Of authorities. The arguments that
AACS bIOuEnl DclOLE luC OOQIl
were so numerous that the Justices in
their long opinion handed down yes
terday could answer only a few of
them. The City Attorneys office was
also kept busy on the case, and its
full list of citations from the author
tiles was imposing. The Superior Court
rendered a decision IN favor of the city,
and the whole matter was then trans
ferred to the States highest tribunal.
The banks attorneys claimed that
their client had been Incorporated in
1864 and had never been possessed of
any kind of a franchise. The Supreme
Court agrees that the right to do
banking business is not a franchise.
Such right, however, can only be ex-
ercised by permission of the State This
grant by the sovereign power is vr-
tually a franchise and affects all con-
Germs which take advantage of the
benefits TO be derived from incorpora-
tion.
The banks lawyers argued that if
such a franchise exists in the case of
corporations, ii is not of the taxable
variety. The court says that it is
somewhat in the nature of a special
The San Francisco call., 1904-02-19
VIII Give Hayseed Party.

The third of the series of entertain
ments given by the Willing Workers
of the Bush-street Synagogue for the
benefit of the cemetery will take place
at Golden Gate Hall on Thursday
evening, February 25. 1t will be a
hayseed party. The committee in
charge consists of Mrs. Leon Den
merry, Mrs. N. w. Bender, Mrs. Louis
Mayer, Mrs. J. l.. Rosenberg and Miss
Carrie Stern.
The San Francisco call., 1904-02-19
ADVERTISEMENTS.
Your Nerves

Are the life. the vitality. the energy OF
your body.
1t is the nerves that cause the heart to
pulsate, the lungs TO inhale the oxygen,
the brain to direct the motion OF every
organ of the body the stomach TO digest
food the liver to secrete the bile, the
kidneys to filter the blood and the bowels
to carry off the waste.
When the nerves Of the stomach be-
come weakened or exhausted, Indiges-
tiou. Constipation and Inflammation re-
suit because the stomach Is Inactive
This is true of all the organs OF the
body. and proves that TO cure disease you
must strengthen the nerves.
DR.. Miles NerVfne
Is the great specific for the nerves. and
in bringing them back to health never
fails to cure all cases OF Nervousness.
SIeeplessness. Neuralgia. Headache.
Spasms, Backache. Muscular Twitchings.
ST Vitus Dance. Epilepsy. Stomach,
Liver and Kidney troubles.
For years physicians and health re-
sorts failed to relieve me Of a complica-
tion of stomach. liver. kidney and heart
affections Six bottles of DR.. Miles Ner-
vine cured me-
G. w. ARCHBOLD. Grocer. Decatur. Ind.
If first bottle fails to benefit. money
back.
The San Francisco call., 1904-02-19

privilege and should be taxed In con-
sequence.
SHOWS GRANT is FRANCHISE.
The court explains in the following
words how the permission to incorpo-
rate is the donation of franchise:
The corporate franchise, viz: the franchise to
be and exist as a corporation for the purposes
specified In the articles of Incorporation. APP
pertains to every corporation, for whatever
purpose it may be formed. and there is dis
tincton in this regard between the banking
grocery corporation and the railroad, water
gas corporation. The right to engage in every
such business is open TO all citizens independ-
entity Of any grant from the sovereign, but it
is available 10 no one to conduct any such
business through the agency of a corporation
without such grant.
The bank claims that street railways,
The San Francisco call., 1904-02-19

provide any method Of ascertaining the
value Of the property involved.
Chief Justice Beatty also writes a
short dissenting opinion. in which he
agrees with Justice Mcfarland in all
essential particulars.
Thirty days must elapse before the
judgment becomes final. II the court
grants the petition for a rehearing the
whole matter will again be taken un-
der consideration and the present de-
cision will be declared void. II the
four Justices who are agreed at pres
ent maintain their stand the result will
be unchanged.
The San Francisco call., 1904-02-19
Robbed by a Negro.

Andrew Hunker, a mining man.
while coming down Washington street
near Benham place last night was held
up by a negro, who robbed him of
diamond ring valued at 1925. key
to safe deposit vault 32SS in Crocker-
Woolworth Bank and So.
Mr.. Hunker gave his residence as
1896 Pacific avenue.
The San Francisco call., 1904-02-19

japanese newspapers which have
just reached this city publish an ac-
count of the arrest in Yokohama of
Takahashi Monsaku, an interpreter to
the Russian naval attache. 1t is al
legged that this man has been in receipt
of very high rewards for collecting
and supplying information about Jap
aneSe fortreSSeS and military and ma
val affairs in general. One Toxic
journal puts his property at a million
yen, and says that he would have eff
fected his retreat to Russia long ago
had he not been asked by his employ
ers to remain a little longer. The po-
lice are said to have been on Taxa
hashi's tracks for a considerable time,
and his treacherous doings were
known in Yokosuka. But the difficulty
was to lay hands on proofs, and that
has only just been accomplished.
Speaking of the exodus of Japanese
from the islands in the straits of Ko-
rea, the Japan Mail says:
THE people of Tsushima are said to
be making arrangements for the trans
fer of their old folks and children to
Moji, Hakata and Shimonoseki in the
event of an outbreak of hostilities.
Tsushima, if it possesses great natural
beauties, has the misfortune to be sit
uated in the very center of the prob
able field of operations, or, at least
one of the probable fields. It's position
inflicted great suffering on its inhab-
itants in the days of the Mongol in
vasions.
The Wakamatsu foundry is report
ed to be working day and night man
ufacturing rails for the Seoul Fusan
line. 1t appears, further, that whereas
officers on the seconded list had been
largely employed there they have all
been now withdrawn.
From Balkan it is stated that the
passage of ships has become remark
ably infrequent. There are now, how
ever, fourteen steamers in the strait
all loading coal to fill Russian orders.
THE Japanese residents of Fusan
are making arrangements to organize
a corps of volunteers in the event of
an outbreak of hostilities. Their spirit
is said to be very high. They are TAX
ing various measures to assist the op-
erations of Japanese warships, and
many of them have offered to con-
tribute money"
KOREA AS A BATTLE-GROUND.
If Russia and Japan come to blows
over their present differences, writes
r. J. Macmasters in the Manila Cable
news. they are likely TO find in Korea
a field of battle in which the desper-
ate deeds of valor of the ancient Greeks
will be repeated. for Korea is a land
Of rocks, mountains, ravineS and riv-
ers It's roads are always suggesting
to the traveller Macaulay's words, in
yon straight path a thousand may we'll
be stopped by three" The Spartan
band business could be done here in
a thousand places even better than it
was done in the glorious days Of old"
The San Francisco call., 1904-02-19
Petitions in Insolvency.

The creditors Of M L. Blum &.
Co., commission merchants. 21O Davis
street, have filed a petition asking
that the firm be declared insolyent.
Various irregular acts are charged
against Blum.
The Coos Bay Mill and Lumber
Company, an involuntary insolvent,
has filed it's schedule of liabilities.
The total liabilities are $35,767, of
which S28,000 is unsecured. The as
sets reach $47,619.
The San Francisco call., 1904-02-19
CALLS SUMMARY OF THE WAR NEWS.

From comes report tina IL d o the Russ arm
position in 5 a
It's believed frs n LAM
St tPaerbrg rgrept at General Kurpad will &c tn h nj do he
forces The dIh
Foreign I
VoeoyA Mpt o he n
burg. II described the n a h eel award o
in
will d 1d f us o
b n a fod
apa accepted Secretary H o
Rusias e b i n a w n a
elusive daIw Chinese neutrality bu rup t asah ii We Of
The San Francisco call., 1904-02-19
suners Attack Of Heart Failure.

Frederick J. Richards was found
in an insensible condition on the cor
ner Of Franklin md Eddy streets last
night and taken TO the Emergency
Hospital where he now lies ia pre-
carious condition. He is apparently
suffering from heart disease. He re-
sides al 1905 Fillmore street
The San Francisco call., 1904-02-19
Give Lands 10 Armour Institute.

CHICAGO. Feb. 1S.-J. Ogden Armour
has given lands valued at $3.50 600 to
the Armour Institute of Technology
Almost a square block north of and
adjoining the present college building
is included in the tract, upon which an
athletic field will be constructed before
the opening of the next college year in
September.