davidaulloa/AmericanStories huggingface dataset:
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-09-16
INHERITANCE TAX
AND DEATH RATE
A. F. Judd Reports Complicated
Combination of the
Two.

Albert T. Judd as Commissioner ap-
pointed by Judge Robinson to appraise
the estate of the late w. F. Allen for
the purpose Of fixing the inheritance
tax, has filed very interesting re-
port in the Circuit Court. He says
that as there have been very few cases
under the Hawaiian law, there are no
precedents or adjudicated cases in our
courts and he has therefore been OBJ
liged to give much consideration and
study to the matter from the adjudica-
tons elsewhere, although the subject
is nowhere thoroughly worked out.
After discussing the various provi-
sfons of the viii in relation to the
various devises, he concludes that
some of them have lapsed by reason
of the death of the devisee prior to
that of the devisor. Other devises
have been paid and the inheritance tax
collected, so that the appraisement to
be made is as TO the value of the life
estate of the widow, and of the re-
mainder to the remaindermen. The
value of these is by law required to
be computed according to the combin-
ed actuaries experience tables of NOR
tally, computed at six per cent. No
such tables existed in the Territory
but they were secured from a life in
surance company in the east through
it's local agency. The value Of the
property which goes to the widow ac-
cording to the return of the appraisers
in the probate court is $77,959.58. APP
plying the rule of the law as to the
experience table and the rate of in
terest of the computation he finds:
"a Present value of an annuity of
81 per annum payable during the life
time of a person aged SO with provi-
sion for a proportionate payment to
the day of death, 1921.
(2) Present value of 81 payable at the
death of a person aged SO years in
Guiding half a years income during
the year of death $O.62554.
Six per cent. OF the value of the
corpus of the trust, is $4,677.574S. The
value of the life tenants estate will
therefore be
s4677. 574Sx6 PAL or $29, 1872. 744326S
and the acknowledgements
ST., 959. 5Sx. 62554 or 1876. S356732
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-09-16
Total of both interests. ST., 1853. 100000

Total of both interests. ST., 1853. 100000
This proves the correctness of the
computation, as the value of the life
estate plus the value of the remainder
must equal the present value of the
estate. But by the provisions of the
will, the life tenant, the widow, is not
liable for waste or for diminution of
the estate, so that she has a perfect
right to use it during her lifetime and
therefore the remaindermen may never
get anything. It is not just, therefore,
to compel them to pay an inheritance
tax on an estate they may never get.
And inasmuch as if they do get any,
it will be through the process of the
court, the inheritance tax can then be
paid. But the life tenant, If she spends
more than the income of the estate,
ought to pay inheritance tax on what
she spends in addition to the inheri-
tance tax on the present value of her
life estate. The appraiser assumes that
in this case as in others, trustee
of the estate will be appointed
on the approval of the final accounts
of the executor. His annual reports
will show whether or not the life ten
ant is spending more than the income
of the estate, and if she is, the in
heritance tax can be collected each
year on that part of the principal Of
the estate which she uses Thus the
Territory will be protected both ways
in it's inheritance tax, and at the same
time devisees will not be required to
pay inheritance tax on devises which
they do not get.
Mr.. Judd therefore finds that as the
present value of the life estate is $685.
1874, from which must be deducted
the $1,000 exempt by law, the inheri-
lance tax due at two per cent. is
1868. So. and at that figure he appraises
the tax due.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-09-16
c. BREWER & CO., LTD,
Sugar Factors and Commission
Merchants.
LIST OF OFFICERS

LIST OF OFFICERS.
c. M. Cooke, President; George M.
Robertson, Manager; E. r. Bishop,
Treasurer and Secretary; r. w. Mac
fariane, Auditor; p. C. Jones, c. NJ.
Cooke. ]. r. Gait, Directors.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-09-16
Vim. G. Irwin & Co., Ltd.

AGENTS FOR THE
Royal Insurance Co., OF Liverpool, Eng
land.
Scottish Union & National Insurance
Co.. of Edinburg, Scotland.
wilheima of Magdeburg General In
surance Co.
Commercial Assurance Co.. Ltd, OF
London.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-09-16

1t was suggested that she had become
frightened, and had decided to go to
and take train there for
this city, to stay until things quoted
in Monroe.
The Lake County times. [volume] (Hammond, Ind.) 1906-1933, 1907-04-18
New Spring Wash Fabrics
White Goods Counter

The demand for white goods still
continues. Our stock of India Linens,
Persian and Pearline lawns, dotted
Swiss dimities both stripes and checks
is very complete.
The Lake County times. [volume] (Hammond, Ind.) 1906-1933, 1907-04-18

Ladies plain black Isle
hose, garter top, extra spe-
cial value for 35c ) for 100
Childrens and misses hose
of every description and
prices the kind that wear 15c
to 35c
The Lake County times. [volume] (Hammond, Ind.) 1906-1933, 1907-04-18

Black broadcloth and
covert coats of very fine
quality, new ideas in short
and hip length in cutaway
styles, Ponce, Chap, and
loose models, also Etons,
Pony styles in taffeta from
$500 down to. .2.98
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
ALEXANDRA DUMAS
-Hombre! este signo signi6ca: Esberadn'e.
No. este signo ouiere decir: EScaba0S

-Hombre este signo sgni6ca: Esb0adme.
No. este sgno quiere decir: EScabaoS.
Pues ben do La Mole obremos cada seg1n nuestras
propias convicciones. Marchate, yo quedare.
Coconnas encog6 de hombroS volvio acoStarSe
En- e msmo nstante sentido inverse que habia Sc
Sudo rein pero mma cae de arboeS pas6 todo
ope muud de cabaeos quene los dos amigos reconcile
ron por proestaus erentes meor dcho cas furbuudos
Sus cabao aaban quea angosta de que haba JOB
abrr de ojos aparecieron desaparecieron
Dabo este poAe grave, dijo Coconnas levantandoSe
Vamos al pabal6n de Francisco l.
Al conario 10 que hemos de hacere no r djoLa Mole
ST descubeos la aencon del hjaa pncpamene
en- e pabel6n, oda vez que allf era la cita.
Ahora ST que parece que tene raz6n murmur6 Cocoon
cabao pa6 apdo por medic de los arboes
y franqueando fosos maSrales vaado lego lado de los
dos gendhombreS.
Levaba una pstoa en- cada ano guaba unicamente
las rodila 4 su caballe aquslla furiosa
Ell sehor de Mouy excam6 Coconna nquieto ponendose
ahora mas aerta que msmo La Mole FL sor de Mouy hu
yendo? Luego no hay duda, escapa
Eth! rsno prono grto el hugonote levanad el cam
po todo sE perddo Ne he devads POGO para decoso
En- msrcha!
como haba cesado de mientras pronunoiaba
paabras estaba muy les cuando las hubo terminad
Consguente euandO La Mole CocoHnas compenderoH COM
petamene sentdo.
" Ia reina? gnt6 La Mole
Pero del joven perdi6 e epacio de Mouy
aba demasado eos para que pudera oe sobre odo espon
derle.
Coconnas tom6 Embellishments parido Mentras que
La Mole prmauecfs nm6v seSua los oo de Mouy
desaparea entire las que ADRIAN ante que cerTa
ban paso co haea los cabaos los dea6 salo sobre
suyo puso bdas del de La Mole apresto
picsr eSpuelas.
Vamos ivamos! dio repetire 10 que ha dcho de MOuy
En- Harchal len marcha LA Moel
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
LA REINA MARGARITA

en- Coconnas tendio sobre oapa hombre
que va uur acci6n la palaba pero momeHto que
apoyaba cabza terra vano dedo ae haceHdo seha
La Mole de que calase.
Que hay? preguno este.
-Slencio! ahora 81 que oigo algO y engaho.
-Es singular! Pues 20 por macho que escucho no oigo
No Dyes nada
No
Mira dio CocOnnas levantandose apoyando
el brazo de La Mole mira gOmo
En- d6nde?
Aha abajo.
YCoconnas mostr6 el animal con e dedo 4 La Mole
Y que?
Ahora vas yer.
La Msle puso observar cuadpede que cabeza
cabeza cargada de sobebas apo haca
paae donde rudo; deSPueS de repene
aparente partio rapdo e rayo.
oh! oh dijo La Mole parece que enes raz6n porque
el gamo huge.
Es claro cando huge sehal que oye 10 que til oye
vaga dEbmente heba para odos POGO ercado aqueo
huba do veno para cabaeros ejano gaope de
caballo.
La Mole Sc puso de pie Hnedatamente dciendo
-Asui estan va! Alerta
Cocconnas evant6 ambieH pero mas tranqulidad
La vvacad del pamones pareca hsberss rasadado coaz6n
La Moe eoAtrario Ia indesnciA de este paeea
habe poderado de amigo Is obraba esta
ntusasmo menas que otro 10 haca de mals CANA
Bn pronto rudo gua acompasado hiro los oidos de
AMIGOS rencho Caao hizo enderezar las
cabalos que tenian preprados dz pasos de ST. por
pseo de arbos cua somba blanca pao muer que
ycls6 hacia elos hzo extraia seha desaparecio.
La enal exclamaron a
Que signihca este? die CcCennas.
Ha hecho asi die La Mole, 10 cua signi6ca Vengo
aeguda.
-Ha hecho asf dio Coconnas, este signfca MarchaOs
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
ZEN Ell EXTRANGERO
,O0CTOR,GuSTAVO MUAOz

',.A-~r,
De la facultad de Mediclna
de Madrid y Ex-profesor Gil
nico delIHospital de.San Car
los, de Ia misma facultad, de
regresos de su viaje a madrid,
ha establecldo su ofcina pro-
fesional en- la calle de Teiuan
no 81
Horas de consulta de 2
a 4sp. m. Telefono 10 326. a.
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
Aguas Minera|es de Bur|ada

de los amosos mananas de Buada Navara) sndo
pneas todo tetoo Navarro an en- uentes mi
nerales) que aparece elemeno mnerazado YODO
Es gran distntOs paises America
pecamen Cuba Meco dond mdcos emnentes las recomen
dan eaiG para anes del e6mag0 gastraga dspepa ca
arros gascos) an la va catarros vexicales
c6lcos nefriticos, etc) fgma'nenH las del A(gGdo.
muy agradae sabo generamene toman las
cond mzaas poquo no pueden tambn omarse
cuaquera pducendo odos los
sultados
Importaderes en- Puerto Rico,
Sucesores dc +. IuneOs & Go.
Graz 21, San ruan PR.
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
THE H-E-L-V-E-T-I-A
a. calle de I4a CRUZ.

a. calle de pLa CRUZ.
Gran casa de huespedes. liable
d hoteh Aposentos para famillas y
personals solas. Comidas cincuenta
centavos cubierto. Bafios. Telefono
Io2. Apartado de correo 295, Pro-
pietario Pedro Shira.
Nota Este hotel esta a cargo de
una seiorita caguela.
ES NECESARIO exigir que cada
ostia obteusa grabado ell no1nbre Di-
gestivo Mojalrieta, pero un solo estu-
che produce mejor efecto que una do
cena de botellas de aqua mineral de
ser (! 1nico curative radical. del est6-
mago Y del intestine, el digestive Mo
jarrieta pur,tlca los aiimentos y los ha-
ce asilniiables. FL legitimo Digestive
Mojarrieta cura en- un dia las indiges-
Tones, en- IN mes las dispepsias 9 gas
tralgias, Y ell tres neSes las mas gra-
YES euferme,iades cr5nicas del .est6ma-
90 y del ineestino. Esta universal
ente con6rmado, en- forma sin igual,
que la eticacia del Digestive Mo]arrie-
"a es verdaderamente radical y supe-
nor q la de todos los otros remedies.
De venta Ell las princi pales farmaiasc
de Europa Y America.
GsSSE VENDE IN lote de taba-
co en- rama cosecho dc 1905, de las me-
jores vegas lie Caguas. Dirigirse a
Quifiones Cabezudo y c? Caguas, P.
Rico.
Ell seilor DIAZ NAVARRO ha
establecido su ohcina de Abogado y de
Notarla en- esta ciudad, calle de San
Justo n1mero IS,
Fierce ante la Corte Federal, Cor
tes de Distrito de toda la Isla y Corte
Suprema, dedicandose asi misino al
examen de de tftuIos de propiedades,
incorporation de Corporaciones del
pals extrangeras y trasmi.aci6n de
expedientes dc expropiaci6n forzosa,
Aceptando Ia noble competencia
hoy establecida en- el ejercicio de las
profesiones de Abogado y Notario, el
sefor DlAZ NAVARRO Sc dispone a
cabrar & sus clentes honorarios exec
sivamente m6dicos.
Doctor. R. Ruiz ATR1u
MEDICo.CIRUJtNo, de la Fa-
cultad de Mairi4. Consultas de 12y
media y media de la tarde.
Cristo. 14-San Tuan.
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
Doctor. R. Ruiz AGnau

MEDIco:cIRUJANo, de la Fa-
cultad de NIair.4. Consultas de 12y
media y media de la tarde.
Cristo. 14-San Juan.
La democracia. (Ponce, P.R.) 1890-1948, 1907-05-21
9 PRE- Gs0s De saIsCRIPCIOM
EN- LA IsLA

CRIMENES horribles Sc cometen
en- todos los paises en- los que el amor
ha sido Ell m6vil principal. Crimenes
la Elegancia y al buen gusto Sc CO.
mete, usaudo un Perfume un Jab6n
vulgar, cuando ell exquisite oCashimire
Bousqueto--ya en- PERFUME 8 en- Jab6n--
es el sumun del buen tono. Colgate
y Ce, New York.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
PUMPING OUT
OF COFFERDAM
Indications That Not More
Than Is Inches Of Exca=
walton Is Necessary

The cofferdam for the last pier of
the o. r. & N. bridge across the
Clearwater river was pumped out for
the first time this morning but was
allowed to refill in order that the out
side sheet piling might be driven more
firmly into the. gravel to prevent the
water from entering from the bottom.
The water was pumped out within
foot of the bottom and but little water
gained entrance from the walls. AS
the pressure increased on the outside
walls the water gushed into the en-
closure in small streams from beneath
the outside sheet of piling, but by using
a small drop hammer it is believed the
flow of water will be entirely checked.
superintendent Simmons is yet UNI
able to determine the character of the
bottom, but it is believed but a shall
low deposit of gravel will be encoun-
tered. This theory is strengthened by
the difficulty in driving the piling more
than IS inches below the surface of the
rivers bottom. After that depth the
ends of the piles would broom up and
the fragments of wood float to the sur
face of the stream.
After the leaks in the cofferdam
have been checked the excavation work
can be carried on at the rate of about
foot a day and when bedrock is
reached and an anchorage for the con-
crete effected the pier can be con-
structed in about three weeks.
Reports from the construction camps
on the lower Snake river state 80 men
are now employed in the laying of
track and that from one to one and
one-half miles are laid each day. The
terminus is now within IS miles OF
Lewiston and it is expected the rails
will be laid into North Lewiston with
| in the next two weeks.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
STATE MILITIA
CAMP BEGINS
Third Battalion to Hold
EnCampment at Boise
In October

BOISE. Sept. 13.--Acting Adjutant
General Charles E. Elmer states that it
is now planned to hold the annual en-
campment of the Third battalion at
Fort Boise, or near this city, about
the first of October. The Third bat
TALON is composed of companies at
Nampa, Payette, IWeiser and Cam
bridge. Whether or not the encamp-
ment will be held depends upon the
members of the companies and the
captains of the respective companies
have been asked to put the matter
before the men to learn their wishes.
The state militia encampments are
held under the government militia
law, which provides for camp of in
struction for target practice. They
may be held by full regiments, by COM
panies or by battalions. Unfortunate
ly the last legislature neglected to
make an appropriation for state mil
itary camp this year and for that rea-
son members of the state militia can
only 60 to camp by agreeing to be
satisfied with the regular army pay,
which is 43 cents per day for privates.
The only fund available for camp
purposes is the appropriation from the
general government, of which Idahos
portion is about $4,000. Members OF
the First battalion, which has just
closed an encampment at Mesa, re-
ceived the government allowance, the
men all conserving to waive theif
rights to state pay.
Acting Adjutant General Elmer
says that in the event the militiamen
agree to hold camp supplementary
payroll covering state pay will be
made out for presentation to the next
legislature, with the recommendation
that 1t be allowed.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
A WeII.Informed Woman.

A woman who is trying to Climb
into washington society attended a
recent reception at the house of Mrs
Taft. The crowd was so great that
guests were hurried along the line OF
the receiving party with merely q
handshake with the wife of the secre-
tary of war; The climber" with de-
termination written on her face, finally
pushed her way up to her hostess and
paused long enough to say, How dc
you do, Mrs. Taft?" adding with a
very impressive manner, 'Tve heard OF
your husband"
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
DEPEW DECLARES
FOR ROOSEVELT

NEW YORK, Sept. 12.--Senator De-
pew arrived home on the American
liner st. Louis today and practically
put himself on record as being in ia
vor Of the denomination of President
Roosevelt.
He began by declaring he would not
talk politics and finished by saying he
had no objections to third term, He
thought conditions might exist that
would make 1t wise to continue the
right man in office.
Speaking Of the financial situation,
the senator said that he had been in
formed by bankers in France who we're
in a position to know, that s1OO,oO0,OO
invested in this country had been
Withdrawn by the salt of American Sc
curities.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13

The Court of Appeal of New zea-
land has finally declared that the great
strike of the slaughterhouse men and
their sympathizers is illegal The
workingmen who have participated in
it, the court holds, have violated the
award Of the court of arbitration and
may be fined and in case of non-pay-
ment of the fine may be imprisoned for
a term not exceeding one year. This
means that all the partakers In the
slauf termen's strike are liable to fine
or in 1risonment.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
NEE PERCES ARE
UNDER ARREST

BOISE, Sept. 13.-Deputy Game
Warden Nelson yesterday phoned to
chief Deputy Livingston from Mead
ows, says the Statesman. that he had
arrested three Neg Perez Indians for
Killing deer near Pollock In Idaho
eounty.
The nearest justice of the peace in
me county in which the offense was
committed was so miles distant and
the red men viii not likely be arraign-
ID until today The maximum penalty
) fine Of $500 and six months i'm
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13

washington.-President Roosevelt
Roosevelt and the members Of the In
land waterway commission are plan
ming a trip down the Mississippi river
next month. This is made In connec-
ton with developing plans to provide
improvements for navigation on that
stream.
Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1907-09-13
prisonment.

prisonment.
The Indians have been persistent
but cautious in the slaughter of these
animals in this vicinity and the depu-
ties have been trying for months to
secure arrests. This time they were
caught red-handed.
Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1907-11-09
Family of Fighting Sailors.

A few days ago there was a pre-
sentation ceremony on the British
cruiser Cochrane, named after the
great admiral. Two Cochranes are of
ficers of this cruiser, and they Joined
with the rest of the family in giving
to the cruiser a shield. The ceremony
brought out the fact that within a
hundred years six men of the name
Of Cochrane and of the blood of the
liberator of Chile have held the rank
Of admiral in the British navy, and
that for twice as long every male
Cochrane has become member of the
service. Fighting families there have
been before, are now and probably al
ways will be, but the record of the
Cochranes is one that would be hard
to better.
Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1907-11-09
HARTMAN A GOOD sNORER.
Correspondent Ready to Declare That
Is No SANDER.

E. Fl. Hartman and party arrived
from the west over the Union Pacific
in special train at $3.50 o'clock one
recent Saturday morning, says the
Omaha Bee. The party passed through
Omaha several weeks ago on the way
west on an inspection tour of the Har-
riman lines.
The dire suspicion that Mr.. Harri-
man never sleeps, or at least that
he sleeps with one eye open, has at
I least been proven fallaci0us. He does
sleep and he sleeps with both eyes
shut like other mortal men, and he
lies on his back and shores in a
fashion that would do any mans heart
good to hear. These discoveries were
made by reporter for the Bee, who
peered between the slightly parted
shutters of his stateroom in hopes of
getting short interview with the
great railroad magnate and perchance
finding out the exact date of the
starting of the new Union Pacific
headquarters. On his way west he
had said: when | get the money"
But
There in the moonlight, cold and
gray,
Speeches. and beautiful he lay"
Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1907-11-09
FEW KNOW WHAT They WANT.
Melancholy Man Thinks He Has Made
Great Discovery.

81 think" announced the melancholy
man, that | have discovered the Sc
cret Of much unhappiness in this
world. 1t is that large numbers OF
people are coRstitutionally incapable
of knowing what they want to do.
ct follows" he went on with sigh,
that the things which they are doing
are, very likely, those which do not
appeal to them. They can stop them,
of course, but what assurance have
they that they will be any better off
the next time?
1T is only by process of gradual
very gradual-eliminatio that they
can hope to arrive at anything passa-
bly, satisfactory, and even when this
end is attained it is more by luck than
by design. The person who really is
to be congratulated is the man or
woman absolutely sure of what he or
she wants and who goes after it with
every bit of energy that can be sum,
moned up.
"Such persons may not succeed in
their aims" the melancholy man con
cluded, "but if they are disappointed
in one set of ambitions they are APT
to take up with another. What pity
it is that their enthusiasm and conf
dence are not contagious"
Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1907-11-09
FARMING FOR CITY cHILDREN..
Woman's Ingenious Plan Which Has,
Been Successful.

The problem Of how best to interest
the children of big city after school
hours has been solved by New York
woman, according 10 The Broadway
Magazine. She has startled the city
with unique and ingenious plan, and
despite objections more or less formid-
able, has put her theory into practice
and has achieved a notable success.
Mrs. Henry Parsons has always CON
tended that if you give a child some
individual work to do, and some work
that will not only be fascinating but
instructive, you have no need to worry
about the long. idle hours that Satan
finds some mischief for" as the old
saw has it. Seeking around for some
desirable work that would appeal to
childhood, she hit upon farming. She
secured small piece of ground be-
tween Fifty-secOnd street and the Hud-
son river and invited the school chill
dren to come and learn how to be
practical farmers. Each child was
given a small plot and was supplied
with farming Implements. The idea
spread; and when the school farm"
opened the following year, Mrs. Par
sons was almost swamped by the
crowd of eager applicants for admis-
sion. Then the city authorities took
cognizance of the scheme and voted
funds from the exchequer to help the
good cause When the farm was
started there were only a few little
toilers with hoe and nowadays
there are several hundred young folks
of both sexes busy at the school farm
from the close of school till shutdown.