Wednesday, February 21, 2018

INCOME TAX DECISION




Chief Justice Melville Fuller.
Cortland Evening Standard, Tuesday, April 9, 1895.

INCOME TAX DECISION.
The Treasury Will Be a Heavy Loser Thereby.
TAX ON RENTALS A BIG ITEM.
The Change in the Law May Reduce the Government's Income Tax Revenues One-Half—Further Litigation Sure to Follow—What Olney Says.
   WASHINGTON, April 9.—The anxiously awaited decision of the United States supreme court in the income tax was rendered by Chief Justice Fuller.
   The court knocked out the law so far as it taxed incomes derived from rents and also from state, county and municipal bonds.
   By a tie vote of the court the law was sustained in other respects.
   Upon each of the other questions argued at the bar, to wit: First, whether the void provisions as to rents and incomes from real estate invalidates the whole act? Second, whether as to the income from personal property as such the act is unconstitutional as laying direct taxes? Third, whether any part of the tax, if not considered as a direct tax, is invalid for want of uniformity on either of the grounds suggested?—the justices who heard the arguments are equally divided and therefore no opinion is expressed.
   The result is that the decree of the circuit court is reversed, and the cause remanded with directions to enter a decree in favor of complainant in respect only of the voluntary payment of the tax on the rent and income of its real estate and that which it holds in trust and on the income from the municipal bonds owned or so held by it.
   The announcement of the foregoing conclusions of the court was preceded by a review of many opinions of the supreme court from the time of Chief Justice Marshall down to the celebrated Springer case brought by ex-Representative Springer of Illinois and by an exhaustive review of the nature of direct and indirect taxation, in the course of which the chief justice reviewed the debates leading up to the framing of the federal constitution.
   In conclusion, the chief justice stated that this opinion upon the Pollock case covered the two other cases.
   The delivery of the opinion consumed just one hour. Chief Justice Fuller was followed by Justice Field, who read the first dissenting opinion, speaking in a low tone that contrasted noticeably with the loud delivery of the chief justice.
   The decision applies to three cases, the first of which, was brought in the courts of the District of Columbia by John G. Moore, to enjoin the commissioner of internal revenue from the collection of the income tax; while the other two were those of Charles Pollock vs. Farmers' Loan & Trust company and Lewis H. Hyde vs. the Continental Trust company; both appealed from the decision of the United States circuit court for the Southern district of New York. The action in these two cases was brought to enjoin a voluntary compliance with the law in the payment of taxes.
   Justice Field in a dissenting opinion said: "I am of the opinion that the whole law of 1894 is null and void."
   He was followed by Justice White in a second dissenting opinion.
   Justice Field's opinion was largely devoted to a review of the provision regarding rents, and was a vigorous denunciation of the principle sought to be established by the income tax law, his conclusions being in conformity with those announced by the chief justice.
   Justice White's dissent was largely extemporaneous and was very long. Apparently he favored the upholding of the whole law.
   Justice Harlan followed Justice White in a dissenting opinion and the case was closed. Nothing was said to show how any of the justices stood save the three who read dissents.
   The treasury officials are greatly dispirited over the supreme court's decision in the income tax case and while admitting that they have no reliable data upon which to form an accurate estimate, they express the belief that the net result of the decision will be a loss of at least 50 per cent in the receipts from incomes.
   In some cities the loss will be far greater than this, notably in the city of Washington, where the loss is expected to exceed 75 per cent. Washington, however, is exceptionally a renting city. The proportion of rented houses in other cities of the country is very large.
   In 1890 the rented houses in New York city was nearly 94 per cent of the whole. In Boston it was 81 per cent, Brooklyn 81, Cincinnati 80 and Jersey City 81. In other large cities the percentages range down to 56 at Rochester.
   The total number of rented houses in the United States in 1890 was 1,120,487, which during the last five years have undoubtedly increased very materially.
   Dwelling houses, however, represent only a small part of the capital invested in buildings of every character which produce enormous rentals.
   Comparatively little was expected from interest on state, county and municipal bonds, but the total loss, it is thought, will not fall short of $15,000,000 or $20,000,000 the first year, and this loss is expected to increase rather than to diminish in succeeding years should the law remain unrepealed.
   The loss of this revenue, however, is not the only cause of regret among the officials. The fact that the court was evenly divided on the main constitutional question, it is expected, will result in almost endless litigation, thus very materially adding to the expense of collection of the tax.
   Nevertheless the internal revenue officials will proceed at once to prepare supplemental regulations to conform to this decision, and from now on until next Monday, when the time expires within which returns may be made, any returns in which incomes from rents and bonds are deducted, will be regarded as a full compliance with the law.
   Persons who have already made their returns and paid the tax will be advised of the change in the regulations and as soon as possible the proportionate amounts of tax paid by each on rents and bonds will be refunded to them, under the general law which authorizes the commissioner of internal revenue to refund taxes wrongfully collected.
   Attorney General Olney was much surprised at that part of the decision which exempts rents under the income tax.
   As to the section of the act relating to bonds, the attorney general rather expected an adverse decision, but he regards the action of the court on the rent proportion as having been taken on technicalities which he believes will not stand the test of time and cannot remain the permanent law of the land. On all the other points the government, he believes, has no serious cause for complaint.
   It is universally regretted that there was not a full bench to hear the case, and should Justice Jackson resign, his successor, there is good reason to believe, would almost certainly be favorable to the law, in which event another test case very soon would be brought to the court for determination.

Extra Session Not Necessary.
   WASHINGTON, April 9.—The president, on being asked whether in view of the decision of the supreme court on the income tax law an extra session of congress would be called, said that neither he nor the secretary of the treasury saw any necessity for such action and that unless there was an unexpected change in conditions he had no idea that congress would meet again before the time appointed for its regular session.

Report on the Brooklyn Strike.
   ALBANY, April 9.—The special assembly committee to investigate the Brooklyn trolley strike reported in a printed document 93 pages long. The committee says that the mayor and police commissioner of the city showed a marked lack of fitness for office. It recommends a strict enforcement of the 10-hour law, the licensing of all railroad employes, the reporting to the governor by the state board of mediation of where the responsibility lies, the issuance of extraordinary writs of mandamus, and forbidding the stock of transportation companies to be held by foreign companies. The committee does not believe that municipal ownership or compulsory arbitration can successfully be adopted.

PAGE TWO—EDITORIALS.
Direct and Indirect Taxation.
   Dr. Albert Shaw, in The Review of Reviews, quotes from John Stuart Mill's textbook in political economy the following paragraphs defining the difference between direct and indirect taxation:
   “Taxes are either direct or indirect. A direct tax is one which is demanded from the very persons who it is intended or desired should pay it. Indirect taxes are those demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another, such as the excise or customs. The producer or importer of a commodity is called upon to pay tax on it, not with the intention to levy a peculiar contribution upon him, but to tax through him the consumers of the commodity, from whom it is supposed that he will recover the amount by means of an advance in price.
   “Direct taxes are either on income or on expenditure. The sources of income are rent, profits and wages. This includes every sort of income, except gift or plunder. Taxes may be laid on any one of the three kinds of income, or a uniform tax on all of them. A tax on rent falls wholly on the landlord. A tax on profits, like a tax on rent, must—at least in its immediate operation, fall wholly on the payer. We now turn to taxes on wages. Any tax levied on these (the higher grades of mental or educated labor) falls on those who pay it.”
   But Mill's distinction is faulty. It is not true that a tax on rent falls wholly on the landlord. His tenants pay it just so surely as the consumer pays the customs duties on the wines and textile fabrics he buys from the merchant who imports them. To tell the truth, the line cannot be drawn exactly between the direct and the indirect tax. Even when profits are taxed the man who gets the profits raises the price of his goods so as to get the amount out of his customers. Wages alone of the three sources of wealth mentioned by Mill seem at first thought to constitute the one in which an income tax would be a direct tax. But even here the wage earner will try to get his pay raised so that he can get the tax out of the business in which he is employed. That he cannot do it always is not his fault. He would if he could.
   On the whole, is there any such thing as a direct tax? Is it not, like so many other beliefs, an exploded superstition of the political economists of 200 years ago?

L. T. L. UNION SOCIAL.
Several Noted Characters Personated by Young Ladies.
   Last evening was a time of special interest to every member of the Cortland Loyal Temperance legion, senior union. These young people comprise the two senior grade L. T. L.'s, Co. B. and Co. D, and the Graduate club of Cortland, about 65 in number. For the purpose of becoming better acquainted and more imbued with the spirit of comradeship, as branches of one great organization, they had decided to hold a union reception and social at the W. C. T. U. rooms. Dainty invitations were sent out to all members of the organization, and an exceptionally fine program was given, consisting of personations of different temperance leaders and the presentations were artistically made by members of the legion.
   The following great leaders were presented and each made a characteristic speech. Miss Frances E. Willard personated by Miss Katie Collins was introduced and gave an interesting account of her life from her earliest childhood and of her present plans and purposes. This was a particularly happy personation of Miss Willard, as, except in height, every one noticed the marked similarity in personal appearance of Miss Collins to the great leader.
   Miss Anna Gordon personated by Miss Maude Stevenson was next introduced and in a few remarks made all see how indispensable she had become to her great friend and how loyal and loving she was to the great cause to which both lives were consecrated. She also assured the legion of her intense interest in every thing which concerned them as she stood at the head of the L T. L. work. As world's superintendent she closed her remarks by singing one of her own songs written for the L. T. L., "Onward we are Marching Alcohol to Fight."
   Then the great W. C. T. U. evangelist, the sweet and gentle little Quakeress, Mrs. Hannah Whithall Smith, was introduced. Miss Catherine Keese personated most perfectly this character, and in her sweet and modest, yet dignified and self-controlled manner gave a selection from the charming writings of "Our Hannah," as Miss Willard often tenderly designates the beloved W. C. T. U. leader.
   Following her came the gentle but intrepid first round the world Missionary of the W. C. T. U., Mrs. Mary Clement Leavitt. This character was beautifully personated by Miss Alma Morrison and the brief account of her perils and deliverances of her unwavering faith and wonderful preservation in the midst of dangers, while on her unique journey round the world in the interest of the W. C. T. U. was full of interest.
   After her came Mrs. Helen G. Rice of Boston, national superintendent of the Loyal Temperance legion. This personation was finely made by Miss Edith Williams. She expressed her pleasure in again meeting the L. T. L.'s of Cortland, assuring them she had never forgotten the delightful convention which she attended here last August, and bidding them Godspeed in their blessed work, asked them to give again the L. T. L. rallying cry, which under her leading they gave with a vim, and closed by leading the legioners in singing the L. T. L. battle song, "Down with Whiskey All."
   The next personation was by Miss Pearl Owen of Mrs. N, H. Hutchinson of Owego, New York, state organizer of L. T. L.'s, who so endeared herself to all hearts both young and old last summer at the State L. T. L. convention. Miss Owen was so hoarse she could not speak, but her personal likeness to the loved leader was striking and she was well received.
   The young lady who was to represent the beloved state leader of the L. T. L., Mrs. H. A. Metcalf of Brockport, was Miss Maude Robbins. She was too ill with a severe cold to act her part and in place of it Mrs. Cotton, county superintendent of L. T. L. work read a genuine message from the pen and heart of the dear superintendent which was received with rapt attention and heartily applauded.
   At the close of the program cocoa and cake were served and the legioners went home congratulating themselves on the success of their first union social.

COMMITTED SUICIDE.
Henry C. Babcock Shoots Himself, Temporary Insanity the Cause.
   The people of Cortland were startled this morning at the report that Mr. Henry C. Babcock had committed suicide by shooting. A STANDARD reporter visited the scene of the shooting and found the facts concerning it as follows:
   Mr. Babcock lived just east of the D., L. & W, railroad track a little south of the crossing between Cortland and Homer. Last evening a little before 9 o'clock Mr. and Mrs. Babcock, who occupied separate beds retired, but Mr. Babcock laid down without removing his clothing, remarking to his wife that he was not feeling well and would lie down a little while without doing so.
   Soon after the lights had been extinguished Mrs. Babcock was startled by a sudden report of a pistol discharged in the room. She immediately arose and obtained a light, but Mr. Babcock who was gasping for breath died almost instantly with blood gushing from a bullet hole about two inches above and just in front of the right ear. The ball passed through the skull, penetrating the brain to the depth of four or five inches. The revolver, which was a 32 calibre, was kept in a chest at the head of Mr. Babcock's bed.
   Coroner Moore was immediately summoned but after an examination it was decided that no inquest was necessary. Mr. Babcock was the son of the late Hiram Babcock of Scott. He was born in that place nearly 59 years ago and resided there until about a year ago when he moved to Cortland. He leaves a wife and one child, a daughter, Mrs. Hiram Crosley of Truxton who was immediately summoned. Four brothers and two sisters also survive him. They are William and Albert Babcock of Scott, Edgar of Minnesota, and Myron of Homer, and Mrs. J. C. Atwater and Mrs. William Hannum also of Homer.
   The immediate cause of this unlooked-for act is a fit of temporary insanity.

Law of the Road.
   It is a rule established by custom and supported by judicial decisions that when teams meet on public highways they must turn to the right. This salutary rule which prevails upon highways is followed to some extent upon double-tracked railways, that is, trains going east, for instance, run upon the right hand track, and trains going west pass over the left hand track. But upon the Four Track railroad while this rule is generally adhered to, it can always be dispensed with for obvious reasons.
   The best known code of rules and signals is employed for the operation of their trains, but with four tracks trains can, in case of necessity or emergency, be thrown upon another track and sent forward at very high speed, without the least danger. The most perfect and reliable block signal system in the world is used upon the Four Track route and by the operation of this system trains can be controlled with the precision and accuracy of clockwork. With this system not a train can pass into or out of a block unless the way is clear, and the elements of danger are reduced to the zero point. Working automatically and in perfect unison this system is as immutable and inexorable in operation as the law of gravitation. With its entire track roadway equipped with these wonderful block signals, trains can be run at great speed, without delays and with absolute safety and comfort.

Wait for the Big Show.
   A manager who expends thousands of dollars in order that nothing will be neglected that might add to the enjoyment of his patrons certainly deserves success, and, as a rule, he generally gets it, if the public would endeavor to discriminate between responsible companies and those who possess no stability.
   There are plenty of good shows, but, unfortunately, there are hundreds which are utterly devoid of merit. Now, any one can tell at a glance if they see a magnificent new store with massive plate glass windows, that it necessarily calls for a great outlay of money to erect it, and the stock in such a store is generally of the finest. The same line of reasoning to theatrical enterprises; for instance: when you see a show billed in the lavish and expensive manner that characterizes "She Couldn't Many Three" company you can rest assured that there is money and push back of it.
   The beautiful artistic pictorial lithographic work, is the finest and the costliest on the road. No lithographic firm would attempt that kind of work without having ten thousand dollars down to insure them from loss. This is only one of the many items of a great show, and the same good taste which provides this beautiful printing will neglect no other department of the show. So there is no doubt that the production of "She Couldn't Marry Three" is the biggest show of the season.

HOMER DEPARTMENT.
Gleanings of News From Our Twin Village.
   William Forrest of Cortland is now in charge of H. K. Hannum's grocery business.
   Mr. and Mrs. Byron Maxon left town this morning for a ten days' trip to Washington and Norfolk, Va.
   O. B. Andrews and J. W. Fassett are in Syracuse to-day.
   The Homer lodge, I. O. O. F., will hold its weekly meeting in the First National bank building this evening.
   The Willoughby Babcock Post, G. A. R. and the Willoughby Relief Corps will hold their respective meetings at the G. A. R. headquarters in the Brockway block this evening at 8 P. M.
   W. H. Foster and C. H. Danes returned from Little York this morning with seventy-five pounds of suckers.
   Mrs. Bridget Kinney, who lives on Cherry-st., fell and broke her right leg yesterday noon. Dr. Robinson was called and reduced the fracture. Mrs. Kinney is over eighty years old and this unfortunate accident it is feared will cause her much suffering.
   The Salvation Army meeting in the Congregational church this evening is to be addressed by two able speakers, Brig. Gen. Holtz of Buffalo and Adj. A. C. Smith of Syracuse. Everybody is invited to be present. 
   The assistant chief of the Homer fire department made a thorough test of Homer's natural water supply last Sunday afternoon, while paddling on the Tioughnioga in a light canoe. The craft capsized and the result was satisfactory so far as the test was concerned.
   The list of uncalled for letters in the Homer postoffice includes the following—Daniel Carr, Pat Daley and E. C. Kinney. Persons calling for the same will please mention this notice.

Cascade at Glen Haven.

Steamer Ossahinta.
Glen Haven in the Spring.
   It would be difficult to find a place more beautiful at all seasons of the year than Glen Haven. The business rush of the summer season has not yet opened, but this only tends to make the place more enjoyable. The millions of tons of ice in the lake are gradually melting and the balmy air and fine climate tend to dispel any indications whatever of "that tired felling."
   Among the most recent guests at the sanitarium was Mr. Geo. S. Cady, captain of the steamer Ossahinta which has safely carried many a Cortland county party down the beautiful lake. Capt. Cady is bracing up for the summer trade and is taking a series of the new surprise shower baths, the first of which he received Sunday morning, when he caught a pail douche on leaving his room.
   The first party to visit the Cascade this season made the ascent of the mountain on Palm Sunday. The falls never looked more beautiful. The melting snow has increased the stream in the gorge till it is quite a torrent.



BREVITIES.
   —Mrs. C. Sweet, the nurse, has changed her residence from 49 Lincoln-ave. to 31 Lincoln-ave,
   —C. N. Tyler has sold his grocery on Elm-st. to W. J. Perkins who has taken possession. Mr. Tyler, however, will remain in charge of the business.
   —It costs nearly $2,000 a year to maintain the Fiske-McGraw mansion and grounds, which have never earned a dollar of revenue.—Ithaca Journal.
   —The river has risen nearly twenty inches and the water has backed to Cooper Bros.' foundry to such an extent as to cause them to stop work for a few days.
   —The defunct Ithaca Herald yesterday resumed publication under the name of the Ithaca News. The editors and publishers are Merritt M. Dayton and DeWitt C. Bouton of Ithaca.
   —Binghamton expects to adopt the telephones of the new Standard Oil Telephone company which proposes to put in telephones in all parts of the country at the uniform price of $25 each.
   —The Y. M. C. A. Camera club will meet in the association parlors on Wednesday evening at 8 o'clock. G. E. Butler will present a paper on elementary photography. All interested are cordially invited to be present.
   —The removal of hat idea among ladies is spreading. Sixty-five Oneida ladies removed their hats at a recent performance in the theatre. One hundred Geneva ladies have signed a petition asking all ladies to remove their hats at the beginning of every performance in the theatre there.
   —A stove which was being moved out of the Squires building stood on the curb at 1:30 this afternoon. The team which was to move the stove backed the wagon up to the curb faster than the driver wanted them to go. The wheels struck the stove, there was a smash and the stove lay on its side on the flagging, and there were several pieces of it, where before there had been but one.

Village Fathers.
   A special meeting of the board of trustees of the village of Cortland was held at the office of the clerk of said village on the 8th day of April, 1895 at 7:30 o'clock P. M. There were present F. W. Higgins president, Benj. L. Webb, Frank J. Doubleday, James J. Glann and E. J. Warfield.
   The meeting was called to order by the president. The minutes of the last meeting were read and approved. It was moved and carried that Mr. Warfield be a committee of one to oversee the furnishing of work to Mr. Griffiths under the arrangements made with him.
   On motion of Mr. Doubleday, seconded by Mr. Glann and declared carried, Resolved: That the president appoint a committee to negotiate for the purchase of an additional roadscraper. The president accordingly appointed Messrs. Doubleday and Warfield as such committee.
   On motion of Mr. Webb, seconded by Mr. Glann and declared carried, Resolved, That Mr. William T. Linderman be and is hereby appointed one of the policemen of the village and chief of the police force of this village in place of James E. Sager, to hold office as such policeman during the pleasure of this board.
   It was moved and carried that the president be a committee of one to purchase necessary uniform for the newly appointed policeman.
   On motion duly seconded and declared carried, Resolved: That Mr. I. H. Palmer be chosen and appointed attorney and counsel for the village.
   The following bills were allowed:
   Thomas Mulligan, $10.80
   Cortland Savings Bank, 180.00
   Frank Williams, 5.69
   Police Force, 50.75
   Buck & Lane, 4.07
   B. B. Jones, printing, 14.50
   Empire State Telephone Co., 9.00
   Yager & Marshall, 3.50
   James E. Sager, meals for prisoners, 4.45
 

Tuesday, February 20, 2018

THE FOURTH ESTATE



Joe Bakewell.

THE FOURTH ESTATE


When I was young, all these many years ago, the media consisted of newspapers, radio, and weekly magazines. Collectively, they were referred to as the ‘fourth estate’, meaning that they were considered to be an informal fourth branch of government with the mission of holding the other three accountable to the public. Investigative and in-depth reporting, and analysis were common. There was no such thing as a 24 hour news cycle. Some subjects took months to prepare.

They were, of course, biased and partisan, but people felt informed and willing to offer their own opinions. They argued and listened to each other. It was a form of recreation. I doubt that many minds were changed but people looked forward to getting together again.

Today, television dominates our media, but more than that has changed. I hear words like: divisiveness; polarity; many other invective terms; even hatred. Arguments are heated and unpleasant. People avoid talking about what’s really on their minds.

What’s changed? In no order of importance here’s a few:

The media world is dominated by large corporations. That means cost control.

The attention span of individuals is much shorter and is continuing to shorten.

80% of media people are liberal, by their own say so.

The motivation system in place for our politicians consists primarily of special interest money.

Our high schools, colleges and universities are bastions of political correctness. Free speech is out the window. Any discussion stays within ‘bounds’ or punishment is immediate and often violent. It’s from this pool of ‘educated’ individuals that our future leaders and media mavens will be drawn.

In this piece, I wish to comment on the 80% liberal media situation. Most of my friends are liberal/progressive. Many of them celebrate the 80%, thinking that it’s only right; we’ve been trying for years to convert those (fill in your own word) out there.

I believe it’s a problem for liberals:

It doesn’t represent our population.

It makes news gathering and presentation very competitive—too many media people competing for the same audience leading to increased stridency and exaggeration of trivia.

It gives liberals a false sense of confidence in their cause.

It raises resentment and resistance in conservatives.

Joe Bakewell.
 

Monday, February 19, 2018

PRESIDENT CLEVELAND INDIGNANT



President Grover Cleveland.

Cortland Evening Standard, Monday, April 8, 1895.

PRESIDENT INDIGNANT.
Speaks With Warmth of Dr. Lansing's Charges.
SAYS THE STORY IS AN OUTRAGE.
Mr. Cleveland Is Confident, However, That the American People Are Competent to Judge as to the Truth or Falsity of Reports of This Nature.
   WASHINGTON, April 8.—When the report of a speech made in a Methodist conference at Salem, Mass., by Rev. Dr. Lansing, and his subsequent published interview accusing the president of intemperance was shown to Mr. Cleveland, he said with considerable warmth:
   "This is simply an outrage, though it is not the first time a thing of this kind has been attempted. I cannot avoid a feeling of indignation that any man who makes claim to decency, and especially one who assumes the role of a Christian minister, should permit himself to become a disseminator of wholesale lies and calumnies, not less stupid than they are cruel and wicked.
   "I easily recall other occasions when those, more or less entitled to be called ministers of the gospel, have been instrumental in putting into circulation the most scandalous falsehoods concerning my conduct and character.
   "The elements or factors of the most approved outfit for placing a false and barefaced accusation before the public appear to be first, some one with baseness and motive sufficient to invent it; second, a minister with more gullibility and love of notoriety than piety, greedily willing to listen to it and gobble it, and third, a newspaper anxiously willing to publish it.
   "For the sake of the Christian religion, I am thankful that these scandal mongering ministers are few, and on every account I am glad that the American people love fair play and justice, and that in spite of all effort to mislead them, they are apt to form a correct estimate of the character and labors of their public servants."

Democrats' Indignation Aroused.
   NEW YORK, April 8.—The World today says:
   Indignation of the intensest [sic] kind has been excited among Democrats in New York and other cities over the attack made upon President Cleveland at the New England Methodist conference by Rev. I. J. Lansing of Boston, charging the president with drunkenness at a public dinner in New York.
   Many of the leading Democrats and Republicans who attended the three dinners at which Mr. Cleveland was present, between the time of his election in November, 1892, and his inauguration in March 1893, yesterday denounced the story as a lie, and in set terms expressed their opinion of the American citizen who, without the shadow of proof, on a simple hearsay statement, would malign the character of the president of the United States.
   The three dinners referred to were those of the chamber of commerce, given at Delmonico's on Nov. 15, 1892, a dinner at the home of Henry Villard two days later and that given by the Reform club on Dec. 10, 1892.

INCOME TAX DECISION.
Alleged Ruling of the Supreme Court Published In Chicago.
   WASHINGTON, April 8. —The announcement here that a Chicago paper had published the income tax decision created quite a sensation, especially as the supreme court has not handed the decision down and no one seems to know when it will do so.
   At first there was a disposition to discredit the story, but it was soon learned that the correspondent of the Chicago paper had paid $1,000 for proofs of the decision and no one believed he would pay that sum unless the information was genuine.
   The substance of the decision published is that the supreme court in the income tax case has reversed the decision of the lower court, but the income tax law, as a whole, is upheld, only however, by a divided court.
   Two important parts of the law have been decided to be unconstitutional, and they are so serious as to affect materially not only the revenues of the government, but the estimation in which the income tax will be held by the people.
   Under the decision to be handed down by the court it is said all incomes derived from rents are exempted from taxation by the federal government, and all incomes derived from state and municipal bonds are similarly exempted. In other respects the income tax law stands as it was passed last August, but the result of the consultations in the supreme court shows very conclusively, it is said, that the law can easily be picked to pieces, provided suits are brought to contest each particular point as it comes up.
   All efforts to secure from members of the supreme court either authoritative confirmation or denial of the truth of the Chicago publication proved unavailing.

PAGE TWO—EDITORIALS.
St. Paul and St. Louis.
   June 5 will witness the departure from New York of the first American built great transatlantic steamer, the St. Louis. She and the St. Paul, her twin sister, are monuments to which Americans may point with pride the world over. A large number of citizens of St. Louis will be passengers over on the first trip of the great steamer named for their city. When the St. Paul starts out, next fall, undoubtedly her passengers will be largely made up of people from the Minnesota city. They and the St. Louisians will go abroad just for the fun of the thing, to show the British how handsome the people are who come from the towns for which we name our great American built ocean steamers. It was originally expected that the St. Paul would be ready to begin her trips in the fall in time to help bring home the summer tourists, but the delay in launching her may make her too late for this.
   The St. Louis and St. Paul, though regular steamships of the American line, were built on the plan, so common in England, of being aided by a government mail subsidy. In return for this, if war should break out and the vessels be needed, the government would have the right to take them and use them for the navy. These immense floating palaces, when their full quota of passengers and crew are aboard, will hold 1,770 souls. Their engines are the most powerful of the quadruple expansion type in the world, and it is expected that they will be able to travel on the average considerably over 20 miles an hour. The New York and the Paris, the other steamers of the American line, also receive mail subsidies and are in consequence liable for cruiser duty.

Riches of the Yukon Basin.
   It seems likely that the valley of the Yukon river in Alaska and British Columbia will have a boom in a mild way. The richest gold mines have been thus far found on the British side of the line, but still they are easily accessible to Americans, and many miners from the United States have already flocked thither.
   The climate is not so cold as it is on the eastern side of the continent in the same latitude. Rich pasturage for cattle flourishes, and some vegetables will grow. Besides the gold mines, iron, copper, marble and coal are found in richly paying quantity. There is room there for great and profitable investment of capital. At present the state of society is much the same as existed in California half a century ago. There is little paper money or coin. Every man carries a little buckskin bag of gold dust and a tiny pair of scales. For each purchase he weighs out swiftly and dexterously gold dust enough to pay the bill. Gold is rated at $17 an ounce.
   There are no lawyers, and yet the people are honest. When a man murders or steals, he is lynched. The method seems satisfactory. The country teems with fish and game. Undoubtedly it has a future, and a great one. With swifter and more frequent steamers from Puget sound, the Yukon country can be reached in ten days. Miners will go from Washington to Alaska in spring, dig gold till cold weather, then return to Washington state for the winter.

◘ Still the great work of adapting electricity to the needs of man goes on. It has been found entirely practicable to propel canalboats by electricity, so that the useful if slow old method of transporting freight need not be given up in this fast age. An electric cable has been devised along which the canalboat will slide at a good rate of speed. A motorman sits upon a seat above the operating motor and guides the boat. By the new invention one boat can pass another even when both travel the same way. The expense of each motor under the new system will be no greater than that of a pair of first class mules. When these electrical boats get to running at full speed, there will be worse things than a pleasure trip on a canalboat.

CORTLAND COUNTY NEWS.
Things Seen and Heard in Villages and Hamlets About Us, and Items From All Over the County.
McGrawville.
   Mr. Gaymond of Utica visited at W. J. Benjamin's Thursday.
   Mrs. L. A. Dibble is suffering with the grip.
   Miss Anna Hoffman is spending the week at her home.
   Myron Rowe is reshingling and repairing his home on Main-st. Wesley Chrysler is doing the carpenter work.
   When Mrs. Mary Chaffee reached home Wednesday night, she found her house taken possession of and a dainty supper prepared by five of her lady friends. Genuine surprise was depicted on her countenance as she walked in. It took but a moment for her to recover her usual self-possession, after which all were made welcome and a very pleasant evening was spent.
   Fred A. Parker of Pompey visited his parents in this place Thursday and Friday.
   Misses Mary and Hattie Wade have returned, after several weeks' visit in Rome and Syracuse.
   Mrs. DeZang fell Wednesday night near her home on Academy-st., hurting herself quite seriously.
   Mr. Mott Chaffee is visiting relatives in town.
   Mrs. David Loomis and Mrs. William Moore were called to Utica on Friday on account of the serious illness of their sister, Mrs. Thomas Moore.
   Mr. Gutches of Minnesota, after an absence of twenty-five years, is visiting his sister, Mrs. M. L. Totman.
   After a painful illness of several months, Mrs. Janet Mudge, wife of Seneca Mudge, died at her home in McGrawville Saturday evening, April 6, 1895, aged 61 years. She is survived by an aged father, Mr. Daniel A. Thompson, one son, Mr. Alonso Mudge of Cortland, and one brother, Mr. Purrington Thompson of McGrawville. The funeral will be held at her late home Wednesday at 1 o'clock. Burial at Cortland.

HOMER DEPARTMENT.
Gleanings of News From Our Twin Village.
   Miss Maude McDiarmid of Truxton spent Sunday in town.
   Mr. Linus Paddock of Syracuse spent Sunday with his parents, Mr. and Mrs. Geo. Paddock, at the Hotel Windsor.
   E. G. Ranney has returned home after spending the winter in Kansas.
   Dr. Chas. Jones of Waterville is soon to open a dental office in the Homer National bank building. Dr. Jones has rented the house next to J. J. Murray's residence on Clinton-st. and will move here with his wife about May 1.
   H. B. Babcock of Lowville, who has been visiting Mr. Rea Shepard, left town for Utica this morning.
   Mr. Hubert Barton of Watertown was the guest of his niece, Mrs. C. H. Stevens, yesterday.
   Chas. Mullen, who has been employed by E. B. Canfleld at the "Brunswick" left town for his home in Syracuse this morning.
   Eugene Van Hoesen of Rochester arrived in town this morning. He has come to attend the wedding of his sister, which will take place on Wednesday afternoon.
   The Homer lodge, F. & A. M. No. 852, will hold their regular meeting in Masonic hall on North Main-st. this evening at 8 o'clock.
   The regular monthly meeting of the board of managers of the Cortland County Home for Aged Women will be held at the institution to-morrow afternoon at 2 o'clock.
   To-morrow evening at 7:30 P. M. Brig. Gen. R E. Holtz, the commanding officer of the New York state division of the Salvation Army, accompanied by Adj. J. C. Smith of Syracuse will conduct a meeting in the Congregational church in this village. This is to be a Salvation Army mass meeting and everybody is requested to be present and join the Homer corps in its celebration.
   Lee Southwick of Vesper was in town this morning.
   The Cortland County House for Aged Women is being repaired. The roof of the middle portion of the [old] building is being raised and four new rooms added to the second story. Wakefield & Taylor are doing the carpenter work.
  
   A meeting of the [Homer] village board of trustees was held last Tuesday evening, April 5, in the office of the clerk, Mr. E. W. Hyatt in the Brockway block. All the members were present and the following items of business were transacted:
   Chief Sticker filed a petition asking for repairs to be made on fire department apparatus. The plea was referred to the engine house committee.
   The bond of the street commissioner was approved and accepted.
   The matter concerning the standpipe was referred to the street committee.
   C. B. Rumsey filed a petition for walks on Fulton-st on the east side from his shop to James-st. The plea was referred to the committee on streets.
   On motion, Adelbert Maynard was granted an exempt fireman's certificate.
   On motion, L. F. Adams was appointed special police for the ensuing year.
   On motion, C. C. Stone was appointed to care for the town clock for the ensuing year at a salary of $25.
   On motion, the street commissioner was instructed to dispose of surplus flag stones at the rate of 5 ft. stones for 14 cents sq. ft., 4 ft. stones for 13 cents sq. ft.
   On motion it was decided that the board should audit no bills for merchandise furnished the corporation unless the same was ordered by some member of the board or the street commissioner.
   On motion, the matter of the amount of plank walk to be constructed during the year 1895 was referred to the street commissioner.
   The clerk was then instructed to notify the Cortland and Homer Traction company that the board would be ready to make a contract for lights for another year at any time.
   The meeting then adjourned.

BREVITIES.
   —All the shoe stores are now open evenings.
   —One drunk paid a fine of three dollars in police court this morning.
   —The Cortland House has been designated by the L. A. W. as the league hotel.
   —Workmen are engaged in repairing a break in the water main which occurred this morning near the Messenger House.
   —Col. A. D. Shaw was present at the morning exercises of the Normal school this morning and being called upon by Dr. Cheney made an eloquent and sensible address to the students. His remarks were highly appreciated.
   —Services at the Methodist Protestant church at the Stevenson block will be omitted to-night, but the meetings will be resumed to-morrow night as usual.There was a large attendance last night, Much interest is manifested and several have expressed a desire to become Christians.
   —Hi Henry's minstrels at the Opera House Saturday night were greeted by a large and appreciative audience. The scenery and costumes were exceptionally fine. The entertainment was good from beginning to end. When this company of artists next visit Cortland, they may be assured of a very hearty welcome.
   —Small as this city is, says the Ithaca Journal, there is hardly one of the principal thoroughfares that fails to echo the tread of belated citizens or messengers every hour between midnight and sunrise. To these the arc lights are valued boons. That is just what Cortland wants—all night lights.