INCOME TAX DECISION AND CORTLAND COUNTY NEWS

Chief Justice Melville W. Fuller.

Cortland Evening Standard, Thursday, April 25, 1895.

INCOME TAX OPINION.

That of Chief Justice Fuller Made Public.

THE CASE REVIEWED AT LENGTH.

The Opinion Proper, However, Is Brief. Justice Jackson's Health Returning and He Will Start For Washington Shortly to Take Part In the Rehearing.

   WASHINGTON, April 25.—The text of the opinion of Chief Justice Fuller in the income tax cases, which was delivered on the 8th inst., has been made public. The opinion is preceded by an elaborate review of the history of the cases.

   The opinion proper is introduced with the statement that "the constitution provides that representatives and direct taxes shall be apportioned among the several states according to numbers and that no direct tax shall be laid except according to the enumeration provided for; and also that all duties, imposts and excises shall be uniform throughout the United States."

   The men, says the opinion, who framed the constitution had just emerged from the struggle for independence whose rallying cry had been that "taxation and representation go together." The mother country had taught the colonists that self-taxation constituted the main security against oppression.

   The states were careful to see to it that taxation and representation should go together, so that the sovereignty reserved should not be impaired, and that when congress voted a tax upon property it should be with the consciousness and under the responsibility that in so doing the tax so voted would proportionately fall upon the immediate constituents of those who imposed it.

   More than this, by the constitution the states not only gave to the nation the concurrent power to tax persons and property directly, but they surrendered their own power to levy taxes on imports and to regulate commerce. So when the wealthier states, as between themselves and those who were to come, gave up for the common good the great sources of revenue derived through commerce, they did so in reliance on the protection afforded by restrictions on the grant of power.

   Thus, in the matter of taxation, the constitution recognizes the two classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: The rule of apportionment as to direct taxes, and the rule of uniformity, as to duties, imposts and excises.

   "There have been from time to time intimations," said the chief justice, "that there might be some tax which was not a direct tax, nor included under the words 'duties, imposts and excises,' but such a tax for more than 100 years of national existence has remained undiscovered, notwithstanding the stress of particular circumstances has invited thorough investigation into sources of revenue."

Justice Jackson Regaining Strength.

   NASHVILLE, April 25.—Associate Justice Jackson of the United States supreme court is at his home, West Mead, six miles from the city. His health has steadily improved since his return from Thomasville, Ga., several weeks ago. During good weather he rides several miles on horseback daily and does not appear to feel fatigued from this exercise. Justice Jackson will leave for Washington about May 4 to sit with the other members of the court during the hearing of the income tax petitions.

Admiral Colomb.

PAGE TWO—EDITORIALS.

Torpedo Boat In Future Wars.

   Admiral Colomb of the British navy inclines to think, after all, that the modern cruiser, costing millions of dollars and armor-plated 14 to 16 inches thick, may be helpless and useless in a short time because of the development of that wicked little craft, the torpedo boat. He gives the reasons for this opinion in The North American Review.

   The admiral recalls the history of the torpedo boat, how it originated in

America during the civil war, how it was meant to be at first merely an auxiliary part of naval warfare, to be used when other means failed. Then it assumed greater importance. Europe took up torpedo boat building, France in particular. The first torpedo boats were a failure because they were too small and were not sea going and could not discharge the torpedo under full head of steam in a high sea. When torpedo boats carried on board cruisers, they were more trouble than they were worth. So a new pattern was devised.

   Profiting by the experience of France, England has now ordered 42 new sea-going torpedo vessels, to be called "torpedo destroyers" technically. They are built to run out against an enemy's post or against a hostile fleet and destroy torpedo boats. The terrible Havock, of which so much has been written, is the first of the new type. These boats are 180 feet long, hold a crew of 42 men and have a displacement of 220 tons. What is meant by the displacement of a war vessel is the space occupied by her guns, gun equipments and machinery. The new British torpedo boats cost each $175,000. They are built to make the extraordinary speed of 27 knots an hour. Each vessel will be armed with five torpedo tubes, with at the most one 12 pound gun and five six pounders. The American navy, with all its new vessels and all the money we have been spending lately, has nothing at all that can cope with these English torpedo boats. That is the plain fact.

   Admiral Colomb believes that the sea fight of the future means torpedo warfare. Against such boats as the Havock and her type the modern huge battleship will be as helpless as a whale on dry land. The torpedo shell can be fired off effectively under water at a distance of at least 800 yards away. The huge present day battleship has "an underwater area of 890 feet by 27 feet." In the future, according to Admiral Colomb, the costly battle fleet will be nothing and must be thrown away. The seagoing torpedo flotilla is the coming war fleet.

◘ Great Britain is now trying very hard to conciliate the upper dog and is using every means to increase her trade with Japan. England loves Japan now almost as well as she loves the United States. But England must not let the Japs catch her shipping any more arms and ammunition to China if she wants really to make friends with the England of the orient.

◘ A few years ago the disease called appendicitis was scarcely known. Doctors knew there was such a thing as a vermiform appendix, but common people did not. It cannot be said that they are any happier because they have found it out. Surgical operations that take the life out of people and the money out of their pockets are common throughout the country since mankind found out it had a vermiform appendix. It is a curious psychological question whether a new disease has actually sprung up in the last few years. If so, what made it spring up? But meantime ignore your vermiform appendix. Don't let yourself know you have any. Class it with the man in the moon and Banquo's ghost, and you will feel better for it.

◘ This thing of millionaire manufacturers squeezing down the employees who make their wealth to the lowest possible notch at which men can keep up strength to work, of paring every dime, of giving underweight to goods that go out and overweight to things that come in, and then giving $10,000 to encourage literature, science, art or music is played out. The right kind of encouragement begins at home—to home talent.

◘ Colonel George E. Waring, New York's new street commissioner, has made a discovery which ought to send his name hurtling down the corridors of time. He has found out how to make streets clean. His discovery is as follows: "I have hit upon a plan for street cleaning which has proved effectual. It is to put a man instead of a voter at the end of a broom handle."

Elm Street trolley bridge facing west.

THE TRACTION COMPANY

Does Not Care to Use the Port Watson-st. Bridge.

   A number of residents of Cortland and vicinity are greatly concerned about the use of the Port Watson-st. bridge by the Cortland and Homer Traction Co. for the passage of the cars between Cortland and McGrawville and between Cortland and the park. The query has been raised why The STANDARD did not oppose the use of the bridge for this purpose and do all in its power to prevent the company from securing the privilege of crossing it.

  As a matter of fact The STANDARD does not believe it would be wise for this bridge to be used by the electric cars and is free to say so, but there was no use in setting up a straw man for the sake of knocking it down, for we have known for about two months that the Traction company did not desire to use this bridge and did not mean to use it at all if it could secure the privilege of running its cars through the extension of either Elm-st. or Railroad-st. to the Tioughnioga river, where it would build a bridge of its own and come out upon its own [housing development and park--CC ed.] land on the other side.

   When the project of building the road was first discussed and when the franchises were obtained there was little thought of doing other than to cross the Port Watson bridge, but that meant to build a spur to the park which could be used only for the park cars. It then appeared that if a bridge could be built either at Railroad-st. or at Elm-st. it would save some trackage, the company could control its own bridge and would never be in any danger of liability for scaring horses on a carriage bridge. There was little advantage if any to be derived from crossing at Port Watson-st., and there were many advantages for crossing upon a bridge higher up the river. As the winter had advanced, the new bridge project has grown in favor with the officials until about two months ago it was practically decided to adopt this plan.

   But the railroad had no franchise for laying its tracks upon the streets leading to the river where it would be desired to build a bridge, and it did have a franchise for Port Watson-st. There was little doubt but that a franchise could be secured for either Elm or Railroad-st., but, as long as this was still unsettled, it would be folly to throw up the Port Watson-st. franchise, to abandon a sure thing for an uncertain one, and so the railroad has said nothing about it. It was not time to act and until that time came there was no need of talking about it.

   The STANDARD has been in possession of these facts, and so has said nothing about the bridge matter. The railroad company is now ready to ask for a franchise for Railroad or Elm-st. and if that is obtained will build its own bridge and ask no favors of the town as regards the Port Watson bridge.

   It is not yet fully decided which street will be the preferable to use for the tracks. There are points in favor of both, but it seems likely that Railroad-st. offers more advantages than Elm-st. If a crossing is made from Railroad-st. a "Y" can be used on the east side of the river and the cars can use both switches, going either south to McGrawville or north to the park, with a very favorable grade to the latter. If Elm-st. is used it is probable that it will be found necessary to turn the park cars southward from the bridge toward McGrawville and then back up to the part on a switch. The whole matter, however, will doubtless be settled very soon and we believe with entire satisfaction.

CORTLAND COUNTY NEWS.

Cincinnatus.

   CINCINNATUS, April 24.—Mrs. J. Monroe Warner of Binghamton visited friends in this place and vicinity the past week.

   P. H. Spencer is putting in a set of hay scales just south of his store at the lower village.

   The remains of Harvey Smith, who died at his home in German of pneumonia last Saturday were interred in the lower village cemetery Monday.

   Miss Ettie Kenyon went to Binghamton Saturday where she will keep house for her father.

   The friends in this place of Mr. and Mrs. Albert Johnson of Fredonia will be pleased to learn of the birth to them of a son.

   C. B. Pendleton was in Syracuse last week purchasing a stock of clothing and gents' furnishing goods and has opened a store in the building formerly occupied by C. H. Smith. We have no doubt but that Mr. Pendleton will receive large patronage.

   James Hill is in New York.

   Hon. Wilber Holmes spent a part of the past week with his family here, returning to Albany to-day.

   Mrs. R. Black of McDonough is spending a short time with her daughter, Mrs. C. B. Pendleton.

   Miss Hatch and her little nephew and niece left last Saturday for Fairfield to join her brother, Lieut. Hatch who has received orders to join his company at San Antonio, Tex. Mrs. W. E. Gushee accompanied her sister to Fairfield.

   C. M. Smith and family of Marathon were the guests of relatives here Sunday.

   James Moore who recently purchased the Larabee property at the lower village has begun tearing down some of the old buildings and putting the others in shape for occupying. He moves this week into the Garret Smith house.

   Thomas Hill of Cortland visited his brother James here last week.

   D. F. Kingman is suffering from the effects of a stroke of paralysis which occurred on Monday of this week.

   Horace Dwight is soon to move onto the Mrs. West farm on the Brackle.

   W. E. Bennett and family of Fair Haven are visiting at W. C Potter's.

   The W. C. T. U. meet with Mrs. P. D. Perkins to-morrow.

   The Village Improvement society hold a social at the residence of G. H. Holmes this evening.

   George Osgood has sold his land near this village to Dyer Perkins.

Galatia.

   GALATIA, April 24.—The sugar season is over and about half as much made as formerly.

   Ground is being prepared for grain once more. We see some sowing oats to-day.

   School commenced here on Monday.

   Mrs. Burns, teacher. Howard Gibbs commenced his school in the Slocum district at the same time. Ernest Conrad teaches on Salt road.

   Mr. and Mrs. Ed Stantley and Mr. and Mrs. Seward Stantley and Eugene Watrous and family visited at E.W. Gibbs' on Saturday last.

   Mrs. A. Williams and daughter, Mrs. King and two children and Miss Irene

Gridley drove down from Cortland on Saturday last and visited at Ernest Meacham's. Messrs. Williams and King came down on the train later.

   Irene Gridley is learning the dressmaking trade in Cortland.

   Earl Conrad is helping J. B. Hallsted this season, Elmer Dickinson has gone to work for Byron Grant. Charley Hallock is to work for Chas. Rooks, Barry Hollow.

Virgil.

   VIRGIL, April 24. —Mr. George Colwell left Tuesday, April 23, for Syracuse where he will visit his sister this week.

   Mr. and Mrs. Warren Foster of Cortland were at the home of Mrs. Foster's parents, Dr. and Mrs. J. F. Dayton, over Sunday.

   Mr. and Mrs. Geo. Elliott of Dryden were in town Sunday.

   Mr. and Mrs. Geo. Seamans and son Percy returned from Cortland Monday, April 22, where Mrs. Seamans and Master Percy have been visiting at the home of Mrs. Seamans' parents, Mr. and Mrs. J. B. Hutchings of 88 Elm-st.

   Mr. and Mrs. Frank Bacon were in Harford Mills Sunday, the guests of Mr. Bacon's sister, Miss Mary Bacon.

   Mrs. Alex. T Brown and two sons Masters Charles and Julian and Mrs. Roy Smith and daughter Corinne who have been visiting their parents and grandparents, Mr. and Mrs. J. C. Seamans, returned to their home in Syracuse Wednesday, April 17.

   Mr. and Mrs. J. Colwell were guests at the home of Mr. and Mrs. L. V. Tyler of Dryden Sunday.

   Mrs. Lee Saltsman and little son of Cortland arrived in town Saturday to visit friends.

   Mr. and Mrs. Frank Tyler who have been stopping in Cortland for a short time, returned to their home Saturday.

   Mr. Wm. H. Bell has moved his photograph gallery from the place it occupied in front of J. E. Winslow's hall to G. W. Slater's lot on Cortland-st., where it awaits repairs and from there will be moved to Harford Mills.

   Mrs. Mary Elster who has been boarding at Mr. Harry Inghram's is now being cared for at the home of Mrs. Mary Wilcox.

   Mr. E. V. Price and Mr. Samuel Mott who have been sick are improving. 
   S. [correspondent's mark.]

Elm Stump.

   ELM STUMP. April 22.—The friends of Mr. and Mrs. Orin Mastin held an Easter party at their home on Thursday evening, April 18. Those present were Matie McMahn, Edith Lang, Edith Gray, Maud Munson, Maud Skinner, Lula Woodard, Ethel Munson, Julia Smith, Mary Bristol, Gracie Truman, Grace Edgcomb, Annie Eaton, Mabel Bristol, Minnie Oaks, Matilda Eaton, Pearl Miller, Charley Sherman, Byron Buck, Fred Higgins, Fred Buck, Jesse Judd, Frank Lang, Earl Stafford, Will Smith, Clarence Oaks, Eddie Kilts, Watson Oaks, Frank Hamilton, Geo. Peak, Eddie Oaks, Earl Curtis, Floyd Oaks, Frank Wood, Ben Peak, Mr. and Mrs. Arthur Odell.

   Mr. and Mrs. E. E. Price and son Carl were guests of his parents, Mr. and Mrs. David Price, over Sunday.

   Mr. Charles Stoddard and Mr. Jay Wooden went to East Homer last week and purchased two new lumber wagons.

   Misses Flora, Gertie and Bessie Reynolds of Blodgett Mills were guests of their grandparents, Mr. and Mrs. Harvey Reynolds.

   Miss Ada Spencer of Cortland was a guest at Mr. George Sherman'a last Saturday and Sunday.

HOMER DEPARTMENT.

Gleanings of News From Our Twin Village.

   Irving Stedman is now employed at the factory of the New York Wire Cloth company.

   Cyclists are requested to have in mind the village ordinances concerning riding on the sidewalks on Sundays between the hours of 9 A. M. and 2 P. M., at which time it is prohibited by order of the board of trustees.

   C. O. Newton of this village has invented an electric car fender.

   P. C. Atwater returned from Syracuse this morning. He attended the Sterns- Kaufman wedding which took place in that city last evening.

   John Finley, a glassblower from New Jersey, was entertained at the public expense in the James-st. apartments last night. This morning he accepted the landlord's Justice Kingsbury invitation to travel over the highway to some resort beyond the town limits.

BREVITIES.

   —One tramp lodged in the cooler last night.

   —Ithaca is next Tuesday to vote on the question of building sewers in that city.

   —J. W. Daniels has engaged Mr. Geo. Murphy for his orchestra. Mr. Murphy is one of the best clarionet [sic] players in this section.

   —The Memorial day address at McGrawville will be delivered by Hon. L. Coe Young of Binghamton, a member of the One Hundred Fifty-seventh Regt.

   —The Ladies' Literary club met with Mrs. F. D. Reese yesterday and the subject of study was J. G. Holland. The next meeting of the club will be in two weeks at the home of Mrs. A. G. Henry,

   —About fifty gathered in the parlors of the Congregational church last evening and enjoyed themselves at the Endeavor social. The principal feature of the evening was an interesting musical and literary program,

   —Two Pullman coaches, containing members of the Royal Arcanum, who have been attending the grand council at Syracuse, were attached to the 9:58 o'clock train this morning. They were on the way to Hoboken.

   —Only a few days remain yet before The STANDARD'S offer for the Century War book closes. The offer will be withdrawn May 1. If there are any of our subscribers who desire the book, orders should be sent in at once.

   —The weather flags on the Standard building will not be displayed for a few days. The pole needs a little repairing and must be taken down, As soon as it is in shape the flags will again fly to the breeze. The interval will be as short as possible.

   —The eligible bachelor rank of Ithaca is being reduced faster than recruited. The few, young incorrigibles left declare their willingness but inability to find mates. The Journal puts its "cent a word" want column at their service.—Ithaca Journal.

   —A regular meeting of W. C. T. U. will be held Saturday, April 27. Consecration service will occur at 2:30, conducted by Mrs. J. W. Keese. The program for the after-meeting will include plans of work in the union. L. T. L. work, and news from Armenia.

   —There was a good attendance at the Presbyterian chapel at the social and supper last night. An elaborate and elegant supper was served. At 7:30 o'clock eight little people gave the "Good Night Drill" under direction of Mrs. S. W. Sherwood, A little over $30 were cleared.

   —Bill Cook, the Indian Territory outlaw and train robber, has become a resident of the state of New York, having "accepted a position" in the Albany penitentiary for forty-five years. He is eminently qualified to fill the place left vacant by Oliver Curtis Perry, who seems to have become a citizen of New Jersey.—Binghamton Republican.

   —The following is the latest revision of the game laws: Book agents may be killed from Aug. 1 to Oct. 1; spring poets from March 1 to July 1; scandal-mongers from Jan. 1 to Dec. 31 inclusive; umbrella borrowers, from Feb. 1 to May 1 and from Aug. 1 to Nov 1. Open season all the year around on life insurance agents, digger Indians and the fellows who borrow their neighbor's papers.—Exchange.

[Excuse of bewilderment made for paragraph spacing, which is not found in the Blogger draft copy--CC editor.]