Chicago Daily Tribune Newspaper, November 19, 1873, Page 2

) \wu mistakon, for thoro had been ssles, the TAXATION OF GAPITAL STOOK, Tmportant Argument of the Hon, J, D Oaton, at Morris, T11, The Asinine Behavior of file State Board of Equalization. Injunction Granted by Judgo McRoberts " Agalnst Taxing tho Caplial Stock of the Ottawa Glass . Company, Spectal Correspondence nf Yhe Chicago Tribune, Monnms, 1L, Nov. 17, 1873, This afternoon, Judgo McRoborts, sitting In Chancery, made an ordor for the granting of an injunction restralning Milton 1, Mead, County Clork of LnSallo County, from oxtonding tho tax, on tho nssossmont of tho Stato Board of Equalization, upon the capital stock of tho Otiawn Glnss Company, Application was first mado to Judge Loland, of Ottawa, but he, belng o stoclholder [n the cérporation, did not dosira to hoar an argument in support of [t. Accord« ingly, Judge Caton, solicitor, and his 8on, Arthur J. Caton, of counsel for the Company, came biora this aftornoon, and applied to Judge Mo- Roberts for nn ordor directing tho issunnco of the rrit. . AIr. A. J. Caton sald that rollof was nsked bo- causo tho aseessmant of tho oapital stook as il- logal and vold. Tio full vuluo of tho tangiblo property of the Compnuy hiad boon added to the capital stock, thus doubly tasing tho corporation, In direct VIOLATION OF TIE STATUTE. Ho then read tho ball, which sets forth that tho Ottawa GHass Company is, aud has beon for moro than six years last past, n corporation or- ' gonizod under tho laws of thia State, and doing Luelness in tho Clty of Ottaws, in LaSalle County, In the manufacturs of looking-glass, In Junoor July Inst, it was applied to by Will- inm 8. Enton,"Auscssor of Ottawa, to mako list of the Langible proporty and eapital stock, tht hio might nasces (ho samo - for the purposes of taxation. Tho complainant, by Thomaa D. Catlin, its Socrotary, Tronsuror, and Bookkoop- or, filled out the blanks In good Iaith, and to tho best of his ability, by seiting down all the tan- gible property of thecorporation and the amount of its eapital stock. Tho filled blanks woro de- livered to tho - Assossor, who sssossed the proporty, otc., at 916,000, Tho total smount of "tho capital stock of tho Company i £82,600, divided into ' 8235 shares of 8100 cacly all of which bas beon fully paid fnto | tho trensury. Tho highest-known prico for which any of the stock has beon sold is 75 cents on tho dollar. In August Inst, » largo portion of tho Company'a buildings wore destroyed by firo; sinco which timo no actual sales have boon mado of .stock, and tho officors boliovo its bighest market valuo to bo not more than 75 conts on tho dollar. he Assessor roturned the asgessmont to tho Clork of LaSallo County, who Inid it boforo tho County Board, who raised tho asgossmont on tho tangible property to the sum $50,090; and this last assessmont was roturned to the Auditor of tho State, who laid it beforo the State Board of Equalization. The latter .THE CHICAGO DAILY TRIBUNE: WEDNESDAY, NOVEMBER 19, 1873. mm}:luu and good-will, And yot this Boatd hina ON THEIN OFFICIAL OATHS, that this eapital stock was worth 261,420, al- fl‘mllgh they found that the entira n8sots of tho cnm' any, aftor paying its tobls, wero worthonly 28,347, “Obaorve, thay atick {0’ the 0dd dollars, for they terminato the figures with o 7 to ahow thoy havo beon vory oxact, I'was loth to Daliovo that tho Board had ever ndoplod auch n yule when informad of it, nor would I bollave {t t41] notunlly furmshod with o copy ; and, even thon, tofuking thoro must bo #oma reason which I ‘could not comprohond,— that I must bo domonted, instead of tho Binto Bomd,—I Immedintoly act myself to inguro of gvory gonsible man 1 mot the rosson for such arulo, but all noomed as domantod s mysolfs and [ havo conclude! to vonture ‘o offor to'this Court tho rensons wlly theao rules scom to mo supromely absurd, Ponsibly your Ionor, or tho Attornoy-Gonoral, mny onlighten mo, and glvomo a roason for that which [ oannot’ now understand, Bupposo the Stato Doard had takon tho infor- mation contained in tho Asscssor's roport .08 stating tho true amount of tho indobtadnoss of tho Company, and added o tho $103,600 of dobts the %32,600,—1ko full valu of tho atock,—~then, by thair own rulo, thoy wonld Linvo aasossed the stock at $136,000, inetond of $01,420, It was truly moreiful and magnanimous on the part of thé Board to Indulge A CUARITANLE DISNELILF a8 to the amount of the indebtednoss, and ag. simo, by a kind of intuitive Inowledge, that it wila 74,680 less than tho nmount reportod by the Assosuor, - Bitt for this wo should have beon ro- gulmd to pay taxes on #130,000, instond of 01,420, n8 the valuo of {ho oapital stuok now toquired by tho Bonyd of Equalivation, I must oxpross ont acknowledgmonts for this mitigation of the harslinoss nnd sovority of the rulo adopt- ed by tho Boord for ita own govornmont. But, as it is, thoy nssessed our capltal stock an nmount as wild and unrensonablo as tho ruln is unjust and illogal. Aud this is not all. Thoy not ouly asscased our capital stock at witiin & fraction of twico its faco, whon it nover old Board roducod tho assessed valuo to 437,37, and nsgossed the Company $01,420 FOR 178 OATITAL 8TOCK, tn addition to tho amount of tho assossment npon its fangiblo property na sbove statod. Whercupon the Auditor of Public Accounts fgsued an order to the County Clerk, ordoring him to cxtond tho twx ngainst the complainant on tho full amount of tho assessmont of $61,420 for capital stock, in addition 'to tho amount of tho assess- ment upon its tangible proporty, Wheroupon, the County Clork threatened to oxtond the tax npon the proper books against the complainant apon the assossmont of 861,420 for. its capltal stock, and also upon tho nssessment of 37,267 for {ts tangible property, and would oxtond the tax unless restrainod by the order and injuuction of tho Gourt, 'Tho action of the State Board in the premisos hod been tho result of accident, mistake, or fraud on thoir part in sscertuming the value of the capital atock, and in assessing ngeinst the complainant both tho full amount of tho aseessed capital stock and the full of thio assossed valuo of its taugiblo proporty, i all the sum of §05,677. uld ax bo oxtended and colloctod, ir- roparable injury would 1esult to tho Company thorefrom. “Therefors, the complainant prayed that o writ of injunction issue to restrain tho County Clerk from mnking tho extenbion, to bo mado perpotual upon {lo final hearing of the suit, . JUDGE CATON'S ARGUMENT, The Mon.Jd. D. COaton then snid: l\ln{ it plonso tha Court: This is a motiou for a. prolim- inary injunction on a bill fled bytho Ottawa Glass Company to restrain tho "County Clerk from oxtouding o tax upon an asscssmont of 861420 upon tho capital stock of, tho Company. Although I might mako many points in this cago which I thiukwould entitle us to the reliof sought, I propose for tho present to confine my- #olf to ono which, it scoms_to mo, is 80 conclu- 8ivo a8 to praclude rational controveray, and to 8o to tho vory merits of the caso. This point i8, that this dssossmont on_the capital stock of this Company is mado in palpable violation of the plain language of tho statuto and manifest intontion of the Legislature; so much so that t in ONE OF THE EXTRAORDINARY TIINGS in human affaivs which only at long irtervala oc- cur among intelligent men. ‘Tho tangible prop- arty of fhin Company was asscsecd by tho Stato Board of Equalization to the sum of $87,257, of which wo makono complaint, and have no ob- ;«ction to tho oxtension of the tax on tho same, Then tho Doard of Equalization procceded, in addition to thig, to assces the capital atock of tho Company to tho'sumof £61,420. The rofurn of the Assessor showod that the capital atock of the Company consisted of $32,500, all paid up, and that thoro hnd boon no sales of the stock ; though the bill shows that in this the Asscssor highest of which was 75 cents on tho dollar, How tho Stato Board fixed upon the value of the cupital stock of this Company at 861,430, whon tho wholo smount was but 992,500, may scom diflicult to determine, Undoubtedly the Board professed Lo bo govorned by tho *° IULTS ADOPTED DY THEM 7, for agcertaining this valuation, probably with such variations as they thnnght tho oxigencios of the cago would bear. Mheso rules provide that they shall add the total indobtedness of the Company, exclusive of that for working ex- poosies, to tho actual valuo of tho eapital stock, and that this eliall constitute /tho valuation of the eapital stock, Lat us oxamino for 2 moment tho reasonable- neus, or rather the complete absurdity, of these zules. Thelr legality will bo considersd whon wa come fo the atatato, - According to tho ordi-, uary comprehonsion of the averaga businoss- mun, the valuo of tho stock must be diminished by tho amouct of tho indobtedness, instead of being onhanced by that amouut aé the State Boord soem :o concoive, Assumothat the Board han guessedcorroctly, that,on tho 1st day of May, this Compoany” owed $28,020, utead of 105,500 aaroportod by the Aswbssor, 14 it poss siblo thol for that reason, tue capital stock wz3 worth moroe than if they bad bad ayoar of eru[mrauu business, and had been ableto liguidate thin indebtedness out of ita proflite beforo the 1st of May ? Bo says this Board of iquulization, The ordinary practical businos#man would wuppose that tho actual value of the capital stock would be told by the valuo of its nssots nndfom]qvm. loss the amount, of ita fndobledness, 1t seoms to me that it re- quires more than ordinary intelligonce and ocu‘eness to underatand low it is that, ! THE MORE A MAN OWES, shoricherhoia| [have known many s mon #ho died Insolvont, and yot, by this rule, loft his hoira a magnificont fortune. By this rulo, & legnoy of dobts is of more monoy-value to bia helrs thod a Jogacy of assots, In the cstimation of the Btals Board, Jay Cooko & Co., whon thoy fulled, were worth 310,000,000 moro than if somo kind frlend hod stepped in and poid all thoir dobts wnd o saved them from bankruptey. Tako this* very' cawo: Tho Rtate Moard find that all “tho {angible rrn];erly of tho Compauy s worth 897,257, "Now, supposo ihat thoy wero corrept in tholr guess thnt the 'indebtednoss of tho Compnuy was 28,920 5 thon, aftor paying Lhis dobt, the Com= mny would havo )ulun fl.-lu,um l;f‘l!.;;r;;::ul;:“- u:: roliongion, wo e Vhiva of tho subek, Jeus tho vALoG OF thn Bxack valye of tl for ntoro than 75 conts on_ tho dollar, by alding o supposed indebtednoss undor the rule, but thoy hava gono further, and added this to the amount of tho taugiblo proporty, making In all 908,677, at which tlhiey nsacss Lhis Compn- uy for taxatlon; and the Auditor instructs the County Clork Lo oxtend tho tax upon this full amount, and tlre Clork is now about to do ko, unless restrainad by the order of this Court. Now, lot us forgoet for a momont, if that bo possiblo, tho monstrosity of {his assossmont or valuation of tho capital stoclk, and turn our at- tontion to this featuro of DOUNLE TAXATION,— this taxIng tho capital stock, which may bo sup- pesed to roprosent tho valuo of tho proporly of the Company after tho payment of its dol ts, and the twabln plopurl{ alko. TLeb us turn to tho statute, Tho fourth divislon of tha third scotion of the Rovonuo Inw ia tho one uudor which this wholo asscasment is mado, and i as follows : Tho capital stock of all companles aud nssociations now and Lercafter croatad undor tho lawa of this Stale slall be Ao valued by tho Stute Board of Equnlization 09 to ascertain and determing respectively the foir ensh-valuo of stich capital slock, including the frane ohixo, aver and above tho assessed valuo of the tohgle blo property of such company or sssoctation, Sald Tioard shall adopt such rules and principlcs for ascor- taining tho falr eush-valua of auch capital stock as to it may seem cquitablo and just; and such rules and priuciplos, whon so adopled, if ot _incousiatont with thin act, shall Lo an binding aud of tho samo offeot na if contaiued fu thls act; subject, however, to_ such change, alloration, or amendment 8 may bo_found, from_{imo to time, to Lo uccessary by snld Bonrd { Provided, That, In all’ enses whero tho fangible prop- erty or capitnl slock of any company or assoctation is assesned under thia act, tlio ahares of capital stock of sny sttch company or assoclation shall ot be asseased or taxed In this Sfate, This clause shall not Srnly to tho capital stock of banka organized under tho Gene el Bauking laws of this Slste," 1 nvo ofton hoard complaints of the injustico of this statute, and, from what I had heatd, was disposed to jofn lu thoso complaints, for I had beon lod to boliove that It imposed a doublo tax- ation upon substantially the samo thing. Dut, 8 soon as I read tho statute, I saw at onco that tho Injustica was not fn tho statuto itealf, but in the construction put upon it. 1Y TUE STATE BOAD OF EQUALIZATION, in which those complaining have acquicsced, without looking at tho statute itsolf, Lot unlook at tho lauguage of tho statuts, and vo eball o it is not an outrageous law, al though it may imposa somo shight burden upon those corporations which might well havo been omitted. It saye the Bonrd of Lqualization sholl ascortain and detormine tho fair cash valuo of such cn@gnl stock, inciuding the fran- chiso, over and above tho assesspd valuo of the tangible proporty of such comphny or_ associn- tion.” "Lho orror consists in their having con- strued the words ** over and above” a8 nynony- mous with “mn addilion fo,” whon it i vory munifest that thoy moan no ‘much thing, Thoy mean in ezcess of thoe valne of tho tangiblo proporty, and it only on that oxcess. that, “Wo a0 fo. Dbo faxed for capital stock. Bupposo your Houor wero to di- rect me to monsuro tho hight of John over and above the hight of James, and I should find Jobn to bo 61 faot high and Jamos 6 feot high ; you would expect me to ru(})m'h that I found John to bosix inches over and above the hight of James, ud not 61 feot over and alove tho bight of James; and whst would you think of tho stupidity of my repoxt of such n conclusion tipon such o stato of facta? Supposo you required your Master-in-Chancary to report tho valuo of an cstale over and above the amount of tho debts, and bo found the estate to be worth $2,000, and the dobts $1,000. You would expect, bim to roport the oxcess—that is, the amonnt of the assots over and abore the dobta—to be $1,000 ; and, should he add tho $2,000 to the $1,000, and roport tho assots oyer and above tho debts, to bo §3,000, you would ba AMAZED AT 1§ PERVERSITY OR STUPIDITY § and et thia is preciscly what this Siate Board of Lgnnliznt(cn has done, for they have con- stried these words precisoly s he (the Master) mould Lave done in tho case supposed. Thoy havo conetrued thom to moau in addition loy and by the ssme construstion only could your Master have arrived attho conclusion suggeated. | Imight go on with illustrations indotinitoly, showing that these words mean_in excess of; instead of in addition {o; it is, however, unt necessary, But supposo they aro cn.p:bfn of cither of theso opposito constructions; thon the Courts will 80 _coustrio ' them a8 to mako tho Ilaw remsonablo and just, and mot ®o unromsomablo and unjust as to bo absolutely wicked. I think thoy are capablo of but ono construction, which, it fairly adwministered, will bo neither grossly un- just wor “opprossive. Tho construction which thin Stato Board of Equalization Las given this istatuto is a8 unjust to tho Legislature as it is to theve corporations which aro ‘made the vietima of their errora; for I do not thinl it necessary to inslat that thoy acted con‘n{)t]y in order to ontitle us to tho roliof asked. 1t il due, then, to the Logislaturo, as_well ag to us, that this lnw should bo construod_according to ils pinin Ian- guage and manifest intention, It may bo inquired, Why assess the stock at oll, if tho valuc of tho stock is to be ascortained by'the valuo of the tangiblo proporty which that stoclk ropresouts? and, if that was the moaniug of tho law, Why this usoless provision to nssess tho stock 2 ‘Che auswer, to mo, is ver; plain, Tho valug of tho stock may not, in n casos, correspond pracisely with tho valuo of tho taugiblo property. 'Cho stock ropresonts not only tha valuo of” the property of the corpora- tion, but also T8 FRANCUIBE, which rometimes may bo of real intrinsio valus, aspoclally whoro the right of eminont domain i% included in tho franchiso; aud only in such oasos has the franchiso such s valuo as to make it ca- pablo of just asscssment, Again, tho valuo of the stock may bo enhanced beyond the valua of tho property, bocanso of tho good will of the trado, or its high ropulation for integrity and ' tho oxcollonoy of ita products; and, from those = considerations, the stock " may soll in the markot at a highor valus than would be represonted by tho value of it tunflblu property. 'Lis policy which actuated the Legislature is very manifest, They did dosign to bear a llttle_hardor on thess corporations fi:nn upon ndividuals owning and possossing pracisoly tho same valuos, With in- dividuals, tho actual yvaluo of the tangibla prop. erty conatitutos tho critorion for tho assosemous. Bub it might bappen, in somo oxtraordinary cases, that tho cash yaluo of the stock in the market would oxcoed the valuo of the tangible proporty ; ond in that cnse, the intontion was to tax auch cxcous, 1f the actual valuo of tho stock was loss than that of the tangible proporty, there would bo no excesn, aud o no tax at all on the oapital stock, but only on the taugible property, ‘Thoy moant to take all the ndvan- tugos which ° the 'differcuce betwoon tha vnfino of tho stock and of the proporty would allows but it {8 munnifest that no one ever thought of taxing both, and thus subvert ONE QF TUE SOUNDEST PRINOIPLES of alvilized govarnmont, whoso duty it is saoredly to protect property from wrong and_oppreasion, and not becomo {ts great enomy, and thus drive 1t boyond its urisdiction, The wisdom or justice of toxing tha Incroased value of stook ovor the value of tho roperty, whioh, in nearly all canes, must ariuo romn ne togriey In ita daalings and Adolity I Ita manage: mont, which gives it tho noud-wfll of the peo- rlo, may bo exceedlngly questionablo, It soomsy ke impioaing A LURDEN UPON INTEGRITY AND WibELATY, inatead of pxomotlu‘fillnd encouraging them,—y . oourse, I think, which fruoe statesmans should dlatnto. With that, howovor, thia Court, at this timo, hing nothing to do; for I shall not now queation tho right Lo tax such valugs, I rofor now to such cnsos only to show why tho Logis- Inturo ingortod this clauso, I vopont, it was to tox the enlinnced valto of tha stook over and abovo tho valuo of the tangible prnperlfr,—-llmb iy, 80 much of tho valuo of tho atock na I in ox- coss of tha valuo of the tangible, proporty. It wea intandod to roach that intangiblo valuo which tho market valuo of tho stock shows Las attachied itsolf to tho stock,—such ns ita fran- cliluo, its good-will, its roputation for intogrity, and for tho quality of its products. Had tho Lepitlnturo roally intondod, as this Board of Equalization scoms to suppos, to tax, {lest, all tho property n corporation lins, thenthe valuo of ita stock, and, in addition to that, all it owon,—at If Lo 0o 31,000 I s good ns £ hnve 21,000,—thon, fudced, wo might infor a sottlod dolorminntion to DRIVE TIO3 OUR BTATH all manufacturors, and to mako us entiroly trib- utary to the manufacturars of othor Stateis; for the exporlonca of all countries shows that 1t is ofton neccasary to aggrogata tho anm.ul of moy~ oral Individualis in orier o ralgo suflloiont capital tomake munufacturing most profitablo, 'L'ruo, much manutaoturing i dono by individuals, nud woll and profitably dono; but it {8 in such branches ~ of businees’ ns require but small capita), or in n fow instances of wealthy individualy, Nearly all the Inrgest manufactorics in our Stnto are carried on by corporations, and, Dut for tha encourngomont hield aut by tho lnw thus {o aggrogato tho small capital of individe nals, very fow ofzthoso would ovor have boen o5 tablighied hera; ‘wnd no ono enn doubt that thoir ostablishmont has largoly benofited the con- sumer, a8 well augmentetl tho goueral wealth of tho Stito, nud givon omployment Lo many thou- sand lnborors, wwho'would othorwiso have boon idlo or making tho snmo goods in other Statos, Wiy, thon, should tho Logislaturo TAX THE GOOD-WILL of a corporation shen.it would not tex it if owned by an individual? Tho good-will of trado mny be valusblo, mo doubt; but oven-handed justlco requires, if ono shall poy taxes “on euch valuo, thon all should. A daityman may justly oarn a high reputation for bis products, and thus -g0curo tho good-trill of tho public, wiiioh may doublo tho valuo of his establlshmont ovor tho actunl valuo of big tnngible proporty with which bo produces his buttor and cheoso ; nud yet it is not taxed for this lierensed valuo, unless n number of farmora have joinod togother and formod . corporation, and, in thoir aggrogato capacity, have ncquired the propor(y. and, by £0 . conduet, hnvo crontod the gotd-will, Thor, unfortunatoly, the numbor of farmors who had -thua unitod their small menns would bo taxed for thoir good reputation, honostly curned, whon thoir woulthy neighbor, who is_ablo to own a similor catablishuiont in Lis {udividual capaeity, would enl]ny his good-will without » burdan, 1 bog tho pardon of tho Court for this digres- slon, which may not bo strictly portinent to- tho question I nm considoring, and which this Courl hios to decido ; still, it sorves to show why the Ticgislaturo insorted thin provislon for taxing tho excoss of valuo of tho eapital stook ovor tho valuo of tho tangiblo property. And I ropeat, 1 do not, at this timo, propose to raiso oany quess tion of tho ¢ DIGIT OF THE LEGISLATURE to do thia; nnd, very cloarly, moro than this they have not attempted to do. T shall not detain tho Court longer now, for in this prolimiunry motion I only wish to atato my points with such suggestiona as will make them clearly undorstood, Should the Yepro- sontatives of the Btate feol called ugon to push this quostion to an issue, upon thoe final hoaring T will ttompt to arguo tho case moro at lonptl I trust I have said onough to show that wo are ontitled to this proliminary injunction to arrost tho mischiof in tho begmning, and provout the irreparable injury which would rosult should this unjust and unlawful procooding be allosed to go on. TIE INJUNOTION GRANTED, Tho Court made the subjoined order: Lot a writ of injuuction issue ns prayed for in the bill of complainant, Lho complainant firat giving boud in tho sum of 81,000, with John D. Caton a8 suroty. The Judgo and his son left in_tho afternoon for Ottawa, 'The bill will bo filed thore and the injunction ipeued to-morrow, When tho fiual bauring will tako place, is ab prosont unknownd It dopends upou the action of the Attornoy-Gon- oral.* After a molion to dissolve tho injunction is mado, fivo days' notico must bo given to ona- able the plantiff to answer, THE COUNTY HOSPITAL LOT. To the Edilor of The Chicago Tribune: Bm: Will you allow mo space to say a word for a good causo nnd for economy? For some months before the panie, the question of the purchase of a lot for a now County Hosbital was very much sgitated, and a purchaso was at ono timo nearly mccomplished; since our money- troubles, everybody seoms to hiave forgotten tho subjoct. Aro thoronol the samo reasons now for the puroliase of o hospital-site that thorewere thras months ago? Ithink thoroars, and oven greator reasons, The original intention of the Commussionors was to pay for tholot in county bonds payable in twenty years, 8o that no cash would be paid out of tho frensury. No cash, or only that dictated by nbsoluto nccessity, shonld at this time bo patd oiit of tho troasury of the county. Buying a lot with promiscs to pay_twenty years honco could not bo extravagance, if tho trada was a good bar- gain, Now, it ia morally cortain the connty must buy o “hospital-lot within » year; overy man who Lnows anyibing about our prescut hospital Lnows twelvo months will not pass befora popu- lor demand will absolutoly compel this pur- chase. At the present momout, corybody, almost, 8 in sonrch of monoy or accuritics ; the flusucinl stringoncy ronchos nearly ovory class of people, and docs not omit renl-estnto mon. Men with land to soll are xeady, many of them, to taks 5 to 10 por cent lesa for thefr proporty than thoy askod throo months ngo,and regard it n groat privilego to bo ablo, at no groater loss than this, to tido thomeolves over-tho danger of bankruptey. It is the judgment of oxperts in the roal-estato trado that the county can purchase cither of tho cligible sitos tho Commissioners approved Iast Aummor for at lonst $20,000 loss than wos then demnadoed, and less than was proposed to be paid. There is no question of tho correctness of this opinion, and hero can bo mado o saving of 16 or 20 per cent by purchasing now, It iy oquals y certaln this saving cannot bo madoif & pur- chngo bo dolayed until noxt year, “hero bus nover boon & graudor opportunity offorad our county logislatora to save monoy for the county, s Will tho Board of Commissioners, and 08po- cially tho Committco thorcof on Hospitals, of which 3r, ‘homas Lonergan is Chairman, act in this matter at once? coNoaty, —_— ‘What Eazaine Once Did for the Duc a’Aumale, X in Norfolk Landmack, Piorre Voron, tho Prontice of tho Franch pross, and editoc of Charivari, in a lotter in tho last Aonde Lllustre, gives an account of o visit to Trinnon, o palaco built by Louis Quatorze, tho grand monarque, where now tho grost Bazalno trial is going on, Among other interosting items to Eo found in Voron's reminiscences, gouvenira and hisforielli of tho placa is the follow- ing ancedote toldbya very saged man, who was ance undor othor reginics an attacho of tho place. 4Tt wog in tho lrfillg of 1832, snid tho old man, ¢ and Louls Philippe had run down to Trianon, accompanied by sevoral of his children, One of them, u Ind of 10 yonrs of ago, tirod by tho closo conflnomont of traveling, a8 snon ns he got wall on tho grounds, in_epito of tho admonitions of his tutor, stavted off in a wild, harum-scarum scampor over tho garden, and in his hoadlony ait tumbled very unroyally into an nrtificial ke, *T ligard,” gaid ho, * tho boy's cries, and ran to the spot, but when Iteached tho lako, I found o *had boon ;;‘ullu(l ot bil young ¢ gor- gent do sorvico," who hud_boon taking a turn In the garden, The Yonug Prince, shivering with cold aud dripping like & droynod rat, bogged the ofticor and mysclf not to lot his fathor and his tutor know of his mishap, und requested ma to conduct him privately to his apsrtments. ‘That Doy 18 fo-day the Due d’Aumale, who presiden st Judgo over a milltary court convened ab tho samo Trianon to try tho case of Marsha) Bazaino, who was_then simply tho Sorgeant Dazaino, who saved the drowning Prince, = & # An Enormous Casting. From the Paughlcepsie (N ]'.é Lress, Nov, 10, On Wodnesdny last, st Cold Spring, considers- blo intorest wus excitod by tho announcement that un enormous cannon was to bo cast at tho foundry, which would roquiro thirly-threc tona of molton iron for the rongh ensting, and whioh wad Lo woigh 00,480 pounds wlion finiuhed, A numbor of sclentific gentlomen and interested speotators woro guthered to witnoss tho work. but unfortuuntoly, when, about half of tho meta! wag'gafoly condioted to tho mould, the weight and helghitof tho column burst the box, and tho ontiro contents cscaped. Tho motal had to ba drawn from tho furnaces snd cust in tho sand, that It might bo relieated for unothor trisl, The loss ls variously ostimated, sowe placing it s Lilah as $5,000. SATURN AND MARS, The Two Planots in Conjunction---Oppor- tunity for Comparison and Contrast. s Are These Worlds Inhabited ? How the Universe Was Formed and Is Governed. The planets Baturn and Mara aronow visiblo in tho ovening sky, and noarly on tho same right lins from tho carth. 'Thoy will bo at tho lonat apparent distance about a quarler beforo 6 o'olock on tho morning of Thursday, Nov, 20, but bolow our hofizon, Tholr relative positions at7 o'clock on Wednesday ovoning, when In the sonthwoest, and neatly 20 degraes abovo the horizon, aro shown in tha fccompany- ing dingram, which is on o aoalo of 4 degroos to tho incl, Tho arrow indicates the dircctlon of the North Polo, Tho plancts aro bolow the tvo brightest stars fu tho constellation of Capricorn, or tho Gont § tho uppormost atar is doublo ¢ ‘This apposition presonts o not frequontly ro- curring opporlunity to instituto direct compari- s0ns batween two'of the most intoresting objects of nstronomical study In tho wholo hoavens. After tho sun and moom, thore aro nono that lLave beeu scanmed moro perzistently with teleacoplo eyo; and probably none which bava yiclded 8o rich a harvest of knowl- odgo a8 tho roward of persevoring toil, The smallost, savo ono, and the largost, with ono cx- ception, of all tho planctary bodies known to the anclents, and widoly sundored by distanco, as differentin sizo, thoy prosont strikingly dis- tinct peculiarities of npponranco, oven to the naked oyo. But much moro wonderful and benutiful are tho contrasts observablo through tho tolescopie tubo, whorowith man hus bridged the immensitios of apaco, and brought tho far distant stars lmost within hail of our little world. Comparison is tho koy to knowledgo. It fs ouly whon wo bring similar objects closo to- gother bofore the material or the mental oyo, that wo cau detect slight differences of color, or magnitudo, or quality; and tho proportica of digsimilar objccts aro moro strongly appreciated, becauso moro vividly prosented, when in con- trast. Tho more accurato tho comparison tho moro praciso arc our ideas of difforence, und the greater is our ability todefine tho charactoristics of individual objects, On the othoer hand, com- parison leads to analogy ; and from the obsorva- tion and study of eystomatized facts we arrive at o knowledgo of what we call law, cither of dis- tribution or of forco. Itis thus that wo become ‘wiga, 5 Tho present position of Mars and Bnturn is not go favorablo for close obsorvation and com- parison, 83 18 somotimos mot with. On nccount of their great Southern declination (Snturn 210, aud Mars 22°,) thoy do not attain an altitudo {from tho horizon sufficiont to enablo us to seo thom, excopt through a portion of tho dust nnd vapor that continually rises from Jand and water, mingling with the lowor atmosphcre, and cnus- ing diffraction of tho light I.r:(u. and consequent unstendinens of vision. Anditis ubfortunately the caso that tho' Ligher tho magnifying powor wo cmploy wilh the telescope, the more aro theso disturbing offects incraased, ©o that at prosent the most satisfactory views of Mars and Saturn ore obtained with oy plecos of low power, Itis asbad, if nof worso, with tho sr)wlyoacope, tho atmospheric lines being so sbuadant at low altitudes a4 to causo the most annoyivg confusion. A dozon years honce Mara and Suturn may bo compared in tha noighbor- liood of tho constellation Gemini, not more than 20 dogroes from our zonith, Aars may bo studied plone, advantagaously in 1877, and 1970, boing in opposition to tho sun very near tho ~peiihiolion point in tho last nemod yonr. Saturn will thon bo a littlo nbove tho cquinoctial, but the plane of his magniticont ringawillbe o nearly in the direction of the carth that wo shall bo able to see littlo besides tho planet and his satcllites. Wo may, how- over, mako many intorosting obsorvations now, and for tho rost can cite the concluslous arrived at from formor work in this direction, An apperout differonco in siza boiween Mara and Saturn is ensily perceived, Though Murs i8 _ only 146,000,000 miles distant from tho earth af the prosent timo, whilo Snturn is 963,- 000,000 miles distant, or G.G times ns fer away, yob Saturn’s apparent aren is 53¢ times tho groateat, his apparent gomidiametor boing 7.5 Hocouds, while that of Mass is 9.9 seconds, “This shows an onormous differenco in tho di- mensiona of tho two planets, the apparent size of an object decrensing with an increase in its distanco, When wo apply our calostial mensur- ingrod, wo flad that Suturn lns a diamoter of 72,260 miles, or more than nino times that of tho carth, making his rolative volume ns nearly 700, tho carth boing taken as tho unit, Mars, on tho othor hand, bas o dismeter of but 4,020 miles, boing little more than one-half, or a vol- umo one-cighth that'of tho earth ; so that tho lnx%ld(u utl k;ntum I8 to that of Mars as more than ,000 to 1, Wo may note, secondly, that although the digo of Saturn covors moro thau flve times s much smgular surfaoo as Mars, yot tho luteusity of thoir Hght is at en'euunt vory nearly equal. Henca it follows that we rocolve about fivo timos 84 much light from Mars as from one-fifth part of tho apparont eurfaco of Saturn, aud very much more than that proportion trom an oqual number of square miles on Saturn. Tho renson for this difference is that in tha one caeo tho sun light travols 93¢ times tho radiug of the earth's orbit, and bnok u.\rnnfh oven a groator distanco, whilo in tho other, the total distancs travelod, back and forth, is only about 400,000,000 miles, Tho journoy’ of thio light rey {lint’ onablos s to a0 Saturn is six tinos greator than that by the aid of which o discorn Mars. Aud wo know that tho intensily of light diminishes a8 tho squaro of the distance ineronses, ‘Tho noxt striking difforence, ovon to thio naked eyo, i ono of color; “when wo look at them through a lons the difforonce fs muoh moro ap- paront. Mars Ia blood-rod, which fact undoubt- edly was the original reason of his belng called tho God of War by tho ancient. mythologists, and of eurgery by their successors, Baturn's light Is more uifiioult to detormine, but ita typo is ovi- dontly found not far from tho middlo of tho solar spoctrum, having a tingo of blue, though not so decldedly blue_na reprosented by tho anclent as- tronomors, Obiorvations wers mado a fow {unm oo upon Mars and Saturu with an olec- rowotor, by an English investigator, who olim- od to havo noted that the Jight' from Mars do- flected tho index In the positive direotion, whils the light from Baturn gavo the contrary romult, 1f this bo & fact, it is a highly suggeutivo one ; a it beara strony l{lnn the praviounly suspeotod analogy of rod with poaitive elootric} ity and bluo with nogative, while tho yellow ja supposed to bo nearly noutral, . It now, we romember that both May urn shino by the aid of the samo sunl| ght, iu roflocted from thom to our p; c8, Wo muat con- oludo that theso difforancos of apparont color aro due to differont conditions 1n the bodies themselves, orin their almosploros—probably ounly in tho lattor, ‘Ihie 8 hoolroscopo fa hore an invaluslle ald. 1t not only proves. that. thoir lght is reflooted sunlight, beeause it presonts oxactly tho same lines us axo found in the solar spootrum, bub it shows the reason why the cumpasito effects diffor, Whon dircoted to olthor Mars or Baturn, the spootroscopo. shiows tho proaonco of the aborption lnes which Axo producod by aqnoous vapors in onr atmosphots, und aro, thoreforo, conelusive ovidonco that the almosphoren of thoso two planats contaln the vapor of wator. Wo may noto hora, that tho comploto nhaenco of thoe Jines in tha moon's spootram tells us thiat aho Iy deatitulo of any nerlol onvolopo 3 and thoro i acarcoly n traco of thom in the spectrum of Saturn’s rings, It I8 only within n recont period that tho tolo- seopo lias beon {mproved wufliciently to givo us anything liko sutlsfastory viows of Saturai. Wo 10w kuow that tho sirface of the planot is markod with changlng belts, evon more oxton- sivoly than Iy tho caso with Jupitor. Those Dolls aro evidently in tho atmosphioro, which is prohably 8o doneo s to provont us froin nocing the hody of tho planctatall. In olhor words, they are donse clouds, tho movemonts of which aro ro rapid ay to give avidence of violont sturma in Saturn, which find but a feable paraliol in our wildost lLiurricanes, Though our next-door nul{zhhnr in the out- ward-bound journoy from {hio wun, very littla was known of tho physleal condition of Mara till long aftor Saturn had boon studled, ns it soemed, oxhaustively. 'I'rue, the obsorvations mado Ly Tycho Bralio, tho.Dubiish nstronomer, upon this planct, had been turned Lo stch noble purposo by Koplor ag*to lead to tho ehuncintion of tho first, and thon the sccond, of the thrao great lnws Which boar tho name of the men Of many birth-plncen. In this wiy dars as the planet did sorvico {o the couss of soloneo, al- most great enough to compensate for (ho oyils Inid nt bis door ne tho God of War, But Lo was uninviting in tho telescopo, oxcept as tho locus of o point to bo found in apaco. Lspocinlly was Lo 8o by contrast with his eldor brothor, Saturn, Destituto of a single attondant, where Kronos Lins elght ; without tho vestigo of u ring, and presonting searcoly . distinguishable’ marking on his dise, whereby evon o movenient of rota- tion could bo dotectod ; 1t was 1o wondor that go many serutincers passed him by, thinking thot tho moro remote planets, the tited stars, and oven tho nebulm, presonted richer flolds for re- senrel, Tho fusk of his rotation, discovored by Dr. ilook, in 100, loft ecurcoly nay- thing moro to bo hopod for in regard to our ’ lnowledgo of Mars, till nearly o contury nnd n half sfterwards, whon op- ties hud Deon clovated to tho rank of a dis- tinet scionco, and practice as woll ns theory had mado possibio tho” construction of instrumonts that would do something bottor than give o diatortod though magnilied image, Tho young- or Horschel glllnn(& the first known inkling of tho fact that Mars is a world exhibitin many of tho conditions whuch hertnin o our globe,” nnd slod tho way iu tho ntudy of tho physical puouom- on of Mars, e noted patohos of whito at op- Dposito edgos of tha planat's disc, snd watcheod thom gradually increnso or diminlsh, a8 thoy wero turned away from tho sun or towards hin, Hero wag o tact which, thoroughly studied, not ouly proved that Diurs rotatoson on nxis,— wiicl, liko onrs, Is inclinad to tho plano of tho orbit,—but also that these whito caps wero Datctics of snow, or ice, avound the polos of ro- tation. I'rom this followod the inavitablo gon- clusion that Mars bns an atmosphere which taken up and rolonsos moisture, beng iu this ro- spect gimilar (o our own. Tho' speoiroscopo hins tucently domonplrated Lhis to bo true, and by s ‘modo of proof almost indopendent of the othor, But Herschol did not rost sutisfied with this sue- ceas, 1lo aubsoquontly announcod (1830) that ho enw goographical linos of dematkation so distinetly that ho was ablo to make a tolerable map of the surfaco; nnd stated it uy his belief that tho sens were of a greonish Luo, and the lend of & rod_tint, porbups. owing 1o the quality of tho prevailingsoil, Much mory recontly the * eaglo-oyed Dwos” Lins mapped out tho conflgurations of the martial surface, and shown it as consisling of continonts and bottlo-nccked sons, muck miora nearly equal then 18 tho caso on ourenrth, Iteduced coplesof thoso meps, with & fally deseriptive_atliclo, wero pubs lished In s ToisuNE about four yoars ago. Within tho past few yoars tho necuracy of thieso maps has boon fully vorifiod, ond, incl- dontally, the observations ave given indubita- ‘ablo_evidenco of tho temporary oxistonco of clouds in the atmosphioro of Mara, tho phenom- ona of formation and dispersion being identical with thuse thatattond tho motcorological changes of our own planos. With a day liitlo longor than our own (less than 25 hours), a year noatly oqual to two enith yours, a difforelico of scasond soma- what greator than i exporlenced by oursolves, a elmld-bonriuf almosphore like oius, an alier nation of land aud sos, without the tidal dis- turbances duo to tho attraction of a moon, and n distribution of a surfaco searcely equil to that of out grout aciflo Ocean into tornid, tomporato, and "~ frigid zonos, tho planot’ Mary pro- souts fo us a rango of conditlons which are wonderfully similar to our own, and lond us, almost irrosistibly, to tho cone cluslod, that not only iy animated oxistenco possiblo on his surface, but thut many of tho forms of life which oxist there ara very similar to thoso with which wo are sequainted, Indged, 1f wo nccopt the Laplaco thoory of formation, with its iuevitablo coneequance, that Mars, boing a much smaller body, must bo farthor adyauced than is our carth, and romomber that higher orders of animatod being have appeared on our phanot with oach snccessivo opocis, wocan scarce- Iy rejoct the Inferenco thai Mars is pooplad with o reco of beings far suporiorto onrsclves in point of intolligenco and ability to sppreciatg tho wonderful works of God. Thoy may even bo go fac advanced as to bo able to discern what Wo ‘aro doing on this planct; though our telescopes must be mado 10,000 times more pows ovful before wo can roturn tho complimont, _These coucluslons with rogard to tho habita- bility of ars are arrived at by comparison. We know that on this earth cortain conditions aro navossury Lo cerlain forms of oxistonce, aud whon wo find the same, or similar couditions clsowbore, wo uro justified in snyiug that lifo is possiblo thero, Wo cannot say ubsolutoly that orguuized boinge do oxlst thoro ; but horo, again, the process of analogy comes to our nid, ° Wa 8ce that this earth 18 the thentre of vitality in countless millionsof forms, Wherovor it scems possiblo that lito should exist, there wo find life in the present, or indubitable siyna of life in tho past. T'his carth sooms to be ot prosont so constituied as to susiain the grentest possible nuwmbor and varioty of organized boings, Wo see cither vogetablo or animal life all around us, ovon with tho nnked oye ; and whon woomploy the microscapo we 8o not ouly Jifo whoro wo might not othorwiso havo supposed it possiblo, but wo find difforent orders of oxistence so much inter- twined that onch ono appears to bo cssentinl to the esiytonco of soveral others, Now, wlon wo find one planct apparontly constitute ed with tho express purposo of upport- ing 08 many vital organisms ns possiblo, #eo another planet posscssing man of the aanio characteristics, aud beliovo that both are tho work of tho oue Creator, who changes not iu intoution, we cannot rosist tho bolief that the second planet, lilko the first, is the scene of life, supportlog organio oxiatonco to an extent which o cannot limit, Hence we aro warranted in the inferenco that Mars fa inhabited, and by reasoning as well as sontiont boings. But Murs I8 oapecially intorcsting to us, ns ho in the only planat upon which we can discorn the oxistones of tho conditions that ara necessary to support 1ifo, as wo ndorstand it. 1o is prob- ably the only body, oxcept tho moou, which is 50 conetitutod that we can obtain a view of its sur- fuce. The atmosplioro of Vonus is too donse, and Morcury is too near tho sun ; whilo tho lenst distanco of any other principal plauct is ten tinios o groat as ‘that of Mars, Wo must not, Lowevar, rashly infer that the vital coudstions presentod by othor plancts would appear to us to be equally favorably, if wo could viow them undor circumetauces pormitting oqually accurate obuervations. Indeed, we know that such a con- olusion would_bo orroncous in somo cuses, ng in that of Satirn, which is now ¢ sonecar™ to Mars, ** and Yot 0 far” from him, both in dig- tanco and condition. Accustomed, o8 wo aro, to rogard the sun ns a sourco of light and_hoat, comparad with wiich ali othors ave insignificzut, it is diffieult to wn- derstand that Suturn con bo othor than an in~ tongoly cold body, on whose surface reigns tho chill of an oternnl wintor, so sovers that oven tho existenco of a liquid is im- posgiblo, And accordingly we find that the anciout philosophors Togarded him ga the planot whosa attributes wera cold and dry- ness, At his ocormous distance, ninc-and-b- Lialf times that of tho earth, tho sun dwindles down to au orb the apparent diamoter of which is only threo times as great ag that presented to us by Yonus whon sho is noarast to our globe, once tho quantity of light and heat which Sat- urn receives from tho sun is only one-ninelioth part of that received by the carth; and thewhole of his maguificont systom of satollites, boing il- IJuminatod in tha game Dropartion, cau coraaly roficct tohim n_total of light equal to ona- Lwelfth pare of that furnishod by our full moon ; whilo tho shudow of Lis rings keops o vory largo proportion of his surface in total darknoss during long poriods, whicl are measured by sov- oral of our earth years, Yot, in spite of all this, wo have indubitablo proof that Buturn is & vory much warmer body thau onr earth ; the proof boing furnishod in tha {nct that Lo refloots to us & mieh greater quun. tity of tho sun light than Mars does, in propor- tion to actual sizo and distanco, Indoad, wo may alimost compare Baturn with tho motal callod quioksiiyor, in this respoct ; whicb, although the most perfeotroftactor known, only sgnds back to tho oyo a littlo moro that two-thirds of tho light that Talls upon it from o luminous body. Tha photomotvio rescarohes of Zollucr show us that Buturn reflects o little mora than ono-lalf tho light that fulls upon his sur- |, fa00 ; whilo Maru quly xofleats ons-quarter, hay~ ing s 1lttlo less thun halt tho roflective powors of Ny oldor brother, Snturn, for equnl surfaces. Wao may nota_hora that the roflcetive powor of e moon {4 nhout one-fifth § or gomowhat less than that of Mara, ‘Llio mont poworrul tolescopos linvo rosolvod tho bolls of uplior into n norjon of douds: s ing along in curronts approximntely parailol to tho equntor of the planct, “Saturn presonts the nppenranco of holts which, In tho best telencopos, aro almost oxuctly lika the beltn of Jupitor as noon througlt instrumonts of a lossor powor inveraoly proportional to tha smnller distanee. of tho nearor pleuct, Wo cannot, theroforo, donbt thnt noacly, if not quito, all of tholight reflooted by Saturn’ls thtown back by tho clowds fn hig atmonphiore. It noads vory littlo Inowledgo of physics Lo aco thet tho Batiirnian clouds, which the speotroscopo #hows us contain tho vapar of water, conld only bo thus nearly porfect ns milrrors, by yirtue of being vory donse, and alno* vor; dun?. N:aw.l tho onrth, va ot pratont constituted, could bo suddonly Yomoyed to tho_ distanco of Baturn, whero she would receive only one-nine- tioth part of tho solar bont that sho rocoives at preaent, the formation of clouds {n our atinos. phoro must bo corrospondingly reduced, becauso they aro simply exponents of tho forco of ralar leat, noting upon- tho surface of tho wator, onco Haturn could oxhibit no clouds if Lo wero conatitutod like tho serthy and we aro forced to the conclusion that this densoly-clouded condi- tion of Haturu's atmophoro ia_duo Lo n causo which bolongs to tha planct, It i fntorior, not from without; but the vory snmo cause—hont, “I'ho budy of Saturn must, theroforo, bo hot; not alone {n its far intorior, ns tho cnruh is gon- orally boliovad to bo to-day, bnt in thut portion whlc{x corresponds Lo tho position of the crust of our globo. In the formor history of tha eavth wo can find a parallot to tho present condition of Snturn. Ilo 15 probably yot in tha npheaval ntago; Lis highly- honted substanco boing thivly conted over with n solld erust, which s not {uh cooled down sufll- clontly to perntit the condonantion of his clouds into ocenns, or aven form beds in which thoso ocoans moy rost, Even though ho may heyo nd- vancod pomowbhat boyond this stago, his ntmos- pboro I undoubtodly” vot bighly charged with earbonio _ncid, and “othor compound ‘gases, na woll 28 with tho vapor of water, so a4 to render imponsible Lho existance of any form of auimnl or vogatablo hfo, excopt similar onos to thoso glrantes which moved in the epochs immediatoly succeeding the nzoie. No forms of life stich ay those with which we moat to-day are Yunmhlu on tho surfaco of Saturn; and, chough we must Lero procoed with eaution, 1t can acareoly be that reasoning crenlurcs havo yob appenred thero, But if wo pursuo cavth analogios we must flccn*lt it a8 probablo thit highor typon of axistonco will sprin[‘; into belug ther in tho far distant futuro, and 1t may bo that Saturn s destinod for the support of vitalized forme, far superior in powor and iutelligonco, ovon to tho higlicst typo of cly- ilized mon .found on this carth, as Saturn ox- ceods our globo in magnitude. Wo mny ulso draw an arsument against tho presont habitability of Saturn, from his rolativo waight. Though neatlysoven indrod times moro bulliy, ho yet "contnius only about nincty timos ag much * matter as the carth. Houco his donsity nverages only one-oighth that of tho eurth, or cniisidorably less than that of distillod wator, But'our mensures of tho bulk of Suturn includo ks htmosphore ; and it f5 not unreason- able to supposo that since Morcury, Mars, and Vonus havo nearly tho esmo deusitios a8 our earth, that the real bodyof 8aturn will nlso com- paro neatly with it in that rospect,—tho apparont difference” bolng duo to hia donsoly guscous on- volope of many hundrodg, perhapa thousands, of_niiles in thicknees, Looking at Saturn in the light of theso facts and deductious, wo oan _searcely rogerd as othior than fanciful epeculations tho efforta whicl so many astronomical writers Lavo made to describo the “magnificent views obtainablo from his sur- face. What mattors it though the ring should periodically exhibit a golden nich of light, filling a largo proportion of tho vistble firmauiois; thut celipaos of hiis moous ur Intorosting phonotiota; that from Saturn another outer planet might bo descried, or that from His vnat circling orb thoe parmllases of soveral lundreds of the fixed stars could be detormined where we havo barely mensured tho distances of a dozon? 1t18 not oven of interost to specu- Iuto now u{)ou Lho celestial sconory, as it will bo viewed by tho Saturnians sonfio millions of yeats lience, Lecouso all the rost of tho universo'is continually changing, ond_ the povitionn of now will not bo tho positions of then. Thore will bo no longor o Dippor, s viowed from any part of tho solar syatown, o Girdla of Orion will havo diminished to an insignificant cluater. Sivius will no longer bo tho brightest star in the firmae ment; the ring-system of Satucn himself will probably. have partially brolen up into nddition- ul moouis, aud purtially fallen down and spread ovor thoibodyof the plamot. And even our sun, by the gradual loss of light, may bavo dvindled down to aatar, sending scarcoly onongh light to tho far-off enteliites (£ Saturn to ronder thom visiblo from any pars of this planot'a sur- face, Those, aud many othor changos, which even the far-reaching ken of the astronomer hns not yot noted, will havo occurred by tho tvimo that Saturn is 2t for tho Labitation of bo- inga liko ourselvos ; whilo our carth may not only Liavo becomo barron, as tho'moon is° now, but bave ralinquished Lor claims to o soparate oxistonce, and, falling into the ombraco of tho sun, generato tho supply of Jight by which tho Saturuiane will bo ablo to look out upon the glorics of thair own syatom. And if we cannot find an additional reason for abstaining . from tho u[:cculndnu, Wo may at least stumblo on n rebuko to our own pridy, in the roflection that the loss of our own oarth from tho systom would not ba noticad by tho inhabit- ants of Saturn. Our world, with ita history of such cromendous importanco to ouraclyes, its consequential inbabitants, its railrond ringa of greater magnitudo than tho matorial ones wiioh surround tho planct, and its cciontifie nssocia tions for investigating aliko tho influitely great oud the influitely littlo, ie not visiblo from Baturn; the greatest anglo which it suotends with the sun belng only & dogroes,’ whoreas wo exporionco groat dificulty in sooing Morcury when Lo is thrico as muck’ elongated from tho sun; and the groatest apparcnt diam- etor of tho earth is but one-half that of Uranus to ua whon ko iz barely visibla to the naked oye 28 a star.of tho sixth magnitude, Our comparison of the surface conditions of Mars and Saturn, though conducted partinlly by the uid of the nobulnr theory of dovelopment, furnishios us with o strong proof of the truth of that theory, indopendently of tho starting point; while at {ho samo timo it opons up a diticulty in tho way of accopting that patt of it whicl ac- counts for planetary exlstance sololy by suppos— ing "the successive Lhrowing off of rings from the contral bLody of tho syatem. Wa havo in Mara a body much farther advanced in the scalo of world dovelopmont than is Saturn ; and why ? Undoubtedly because of tho vast difforonos in the quantitics of matter contained in tho two bodies, Baturn contrins more than 700 times 88 much matter as Mars. Honco Lo should be 80 much longor in cooling down from tho guscous phase to tho habitablo condition, ~ But this obsarvation is far from sufilciont to account for tho presont ditforence, if Saturn woro thrown off 88 a nobi- lous ring goveral thousands of millions of yoars bofora Mars was similarly disengaged from tho parent masa ; even if wo qupusu that tho Mars ring was much moro donge than was tho Satarn ring, at tho nstants of thoir respoctive sopava- tions, Tho latter supposition is posgibly cor- reet, but thoro is renson to think that the theory of world formation must yot bo modified to an importaut oxtent, Tho dificulty above glancad at, and somo others of lossor momont, divappear if wo considor the difforent momborsof tho solar aystom to bave beon formed, in o compara- tively indepondont way, from tho coalition of several nobulous masses, attracted towards cach othor by tho oppration of tho lnw of Gravi- tntion, 'Cho masgos of the lnrgor bodies woro subsoquontly vaatly incroased by tao smallor onos falling'to thom, and are still growing from this.causo. Our carth 1 oven now roceiving nd- ditions to tho oxtont of about 200 tons amunu- ally from the aerolitic matter which she ancountors in hor journoy aronnd tho sun, In the earlior stages of hor history sho probabiy to- colved anuuai sugmontations oxceeding ° tho prosent amount bymany thoussnd timos; a8 tho contluned gleaning stondily lessens tho quantity of metoorio matter yot to bo gathorad in, bofore tho regions of spaco ara swopt bero by the shin- ing seavongers of thu slkies, £ mny bo of {ntoreat to glance at tho satellites of Saturn, and inquiso if thoy are kabitable, The toleacopo gives us no direct snswer to tho quess tion, but, knowing that tho smallor the quantity of mattor tha more rapid is the cooli g, 'wo havo ood roason to infer that the moons of Saturn nvo long sinco reached ,the habitable stago. Nay, mora; that most of thom have passed it all oxcept L'tan, tho sixth in ordor of distance, boiug aimaller than our moon, which wo have ovary readon to bollove has alrcady ohilled down into” denthly utillness from which mll{ o lnst trump van raige its formor inhabitants. Tho [nosunt heated condition of Baturn poiuts us back 0 o timo, not very far' distant, as mensured by natronomical oycles, whon he wasa sun to his fonmily of oight satellites, and fur suporior in l]l])llrmll slz0 and lflandm‘ totho moro distant Sol, o wau thou tho secondary source of light and lifo to a more numerous rotinue of worlds than was snpposod, till within n century past, to attend the sun, . From tho innor satellite, por- forming n journey around him in 23 hours 87 wminutes at’ a distanco only half thet of our roan froo) the carth, Saturn would appear to Lavo o diamotor of M414 dogroes, or 081 tontlh of tho olronmfarancas ot a'cloie! rnes tho mont dintant, porforming n jouriey in 79 dayn 8 houry, {ho planct Would wuhteng se anglo of 1f derrcos, or mora than thrao tney tho groatost nnglo undor which the aun apyeecn to s To tlo iulinbitants of thyt ayaiins Saturn would apponr to bo nearly 1,000 times laxgor thon tho wun, tho rolative dismotors By lug'n3 8134 to1, Vo 1o, then, thut of tho ton bodios wo have considored in (hin nrticle, it s highly probablo that only two pr nt, prosont inhitablo, that e has yeb to arrive at tho coudition, ond sgvan biava paaned tho stage st which they woro, eapn~ blo of nustuiuing organlzod oxisjeiice on fhafe surfaces, Wo nre unablo to gny that this shotr- iug Is p folr numorleal samplo’of tho condition of thio univero Lo~day ; butt wo can ansert. Loy all of theso stnges of condition avo tp bo mob with in othor hodios than tlioso whioh huee hore passed uudor roviow. Theno facts 1000088~ tato matorinl modifieations in the views usually cutortained ovon by enli%llluuml Christiang i regard to tho designs of tho great I Am In oreat. ing tho universo: bitt they ulso iuvolve n mucly Ligghor approciation of “tho Great Firat, Gajn thin ean bo obtained without tho nid of sclon. tiflo mduction. Wo know that this worlq 8 2 vask workshop, wherciu man may work out hix own galvation with fear and trombliog, ang It does not require much montal offort o shiny it probablo that othor orbs ‘wory designas for similor usos, whilo both this and they wera intended to furnish tho moany of existence and of happinoss to many millions of difforont formy of living beings. - 13k our -compntisons of Mnre and Satuen Joad fo o much highor rango of thought than this, Wo muy learn that God does Dol do ihings fn a huryy ; and thnt ovory part of hts grand worleIs i n uthto of leisuroly properer tion for momothing that haw wep to come, Noithor in tho univeriso of stars, nor in our o, world of liuun activity, is porfoction doveloped ot onco. DIen grows up from babyhood, through childhood und youth, roquiring sovoral yoass St proparation and of caro-taking boforo b Iy flt to assumo w'part In the netivo businosa of ifg, and aftor'u torm of usofuluoss his powors doony gradually till bo ronches tho #tago of wooond chuldbood, unless sconer cut down, Grain must fimw bofore it can bo caton; tho house be buils eforo it onu‘bu . Lufinnteu{ lnunl the planot in likg mauner must pass through its stages of proj ffon bofora I 10" ]f P iverylhing {8 done gradually, as ) contiiual dropping of wator wontoth h: stono;” and ovon our ealastrophes aro the. resultg of tho slow mothodical oporations of vatural Iny, a8 the swilt-moving torront is tho rosult of thy falling rain, aud tho suddon shower is n aonsoe auenco of' o stoady ovaporation’of moisture, which {8 ceasoloss, but so slow that wo can scarcely porcolvo it.’ Livan tho judgmonts thnt botol tite Iuracliton wero the resuits of continued wrongdoing ; aud no less thau 4,000 yonrs of sine fulness olapsed batweon tho promise of a Mosaialy and Hisadvent. 3 Tmay add, that T regard tho fanoled nutagon- ism of sciouca and religion as hinging principaly upon this point. Lot but the Christlan world recognizo this trath in its full forco, which ia tought aliko by tho Book of Revelation and tho bouk of Naturo, aud scionco will be no louger o stumbling Dblock in tho way of faith. Og the contraty, 1t will like it tho Obristinn for jne croasod usofuluess horo, and for moro amplo cne joyment in this world and tho noxt, by oxpand. ing his Rn\vam of nction aud n?rcelulnu. and raging him noarer to the standard of that Bolog ‘who knowotl all things, .and dooth all thinga woll. » CoLpERT. MEMPHIS, Clrcular from the Mayor Relative to the Late Epidemic, Mayon's Orrior, Mexcrms, Tonn,, Nov, 13, 1873, Information boing froquontly requested by lettets from o distauce as to the coudition of the surviving sufforors from tho lato disastrous opi demic iu this city, and a8 to how thoy ato to be relioved and susteined till thoy can obsain work, or otherwise support themsolves, I bog leave, on nccount of tho prossuro of buenes in my ollico, to roply through the medium of » ciroular. pipl could, T would oxpressin fitting torma how dooply tho hoarts of the poople of Memphia have boon stirrad by tho outpouring, from overy direction, of kinduoss, seomingly without bound or stint, ovidenced by loving bLands,—out~ strotchod, opon,—filled with rendy means'of nid and comfort for our suffering poor. » Lo eay thut our peopla thnalk you—people of i clnssos, those esteemed rich and the passably well-off, both now unusually cramped for mesus, 28 well "33 tho poor and ncedy—s but poorly to oxpross tho sontimonts all feel towards you and sympathizing frionds in overy quarter ot omx common country. Tho torribls scourgo hos about censed, but has left With us & largo num- bor of dostituto people, mostly women and chil~ dren, who have lost the labor-stall on which thoy leaned,—tho enrners of the means of living having consod to labor longer on earth,—and tho City ot Momphis must provide ways aud means to carry these destitutos Etlmrn aro moro than thousand of them) through tho wintor. As fast a4 It can be dono, worl will bo found for all that can in any way labor; in tho meantime, tho fuuds, provisions, snd other matotinl, 50 gen- crously placod fu our Lands by your community and others, will be aconomically and judicioualy used to rel{ovo thoso ontitled to roliof, and vo othors, Wo aro now perfecting an orgunization, to act in conjunction with tho city authoritics, to dispanso tho bounty plaoad at vur disposal. As 800D a8 may bo, wo shall formally advise all that have contributod fully of waat we bava done and of what wo purposo to do, having no doubt but that wo shall reuder & satisfactory ace count of our stewardahip. We hopse cur means are sullicient, but the burden is heavy, In this councetion, I take plonsure in prasont- ing alko tho following resolution of thanks, mado vory genoral for the reason that the rolied oxtended to us kas boon 8o univorsal : At an adjourned mooting of tho Genoral Conn- cil of tho City of Mcmphus, beld on Nov. 1, 1878, on motion of Ald, B. F. White, it was uoanimously Ttesolved by the General Council of the City of Mem~ phav, That tho thuuka of Lho city arodue, ond wa hioreby tender thom : P Xivat—To the noblo kind-hearlod strangers every- wiiere who worked fur, or coutributed to, the reliof of our glek and suffering pooplo during the foarful ople demnio through which we have Just paesc Second—To thoso noblo, avlf-sacrific own clifzens, of evory organization or braved tho dangor of diseano and death, cloty, who carrying aid and comfort to tho sick and distresgod of every dogreo or coudition, Zird—1o our awn citizens, at howo and abroad, 4 wha laborel so falihfully n ropresenting our trus con: dition, or fu raising funds und_suppliss. so indispons sblo #h tho grost odeal Lo whicl o Lavo boou aube ected, Fourth—To tho offlcers of tno city, and the mem- Ders of thio Polico uud Firo Dopartments, who so nobly stood ot tho post of ‘duty whon ticir ‘comrades wers falling on overy sido, Aud last, but not least, to our dally papers, tho edie torinl corps, tho printers, and all concorned in pube Mshing to tho world the facts as thoy wore developod from day to day during tho' moet foarfut scourgo that Las aver dovastuted any Amerlcan city. Lig it farther lesolved, That tha kindncss of our Drotliors of {hio Northern' oud Westorn States in tho hour of {roublo had awakencd within us fealings of tho warmest sympatby and gratitudo, and ‘teachos us a losson which ages, ropresentod by’ politiclans, would have foiled to accomplish : that wa arc indeed 0o poos Dlo in feellug, sympatliy, aud loyo, a3 woll o in gov- erumont, Usiting most henrtily, and with emotlons of the doopest faaling, in theso thanks, Iam, vory trinly, *Joux Jomnxsox, Mayor. JAiinois State Farmers! Associationss Circular, The Contral Committce of the Farmors'Btate Associntion, at their specinl mooting In Tooria, Sopt. 17, authorizad tho undorsignad to issuo & citeular to tha vavious farmers’ organizations throughout tho Binto, notifying them of the an= nusl meoting of tho Stato Association, which takes place at Decatur, on the 16tk of Decomber noxt, and that all Olubs or Grangos holding the State Trensurer's or Secrotary’s rnm:lx: for the 10 cont por capitn tox to the Slata Association will be ontitled to reprosontation in that ocone \'filltlon, without tho usual $1 feu of dologates oroto, g J y "oy will also bo entitled to the State Pur chasing Agont's list of wholusalo pricos, Ll.\rullfill Whom, witlout additional cost, purchases can be mado at a much groater reduction in prico than can bo effectod by the smaller combinations of township or county orguuizations, Wo havo now porfected arrangements whefeby thosa muking purchiosos through hls agenoy will ba ablo to save from 80 to G0 por cent upon domess tla and farmimploments, houashold supplies, ato. 1t is dosirablo that the different organizations bo ropresented at that meoting, and, whilo the 10 contis raquired to entitlo thom to ‘memborship oud all tho advantages of tho Btate Association isbut a tritle for onch, it is bufiiciont for the presont noeds of tho Association, and sbaolutely Indisponsabla to plnco’ tho. orgaaization. oh 4 buainoss basis, und publish such dooumonts as aro neoded to effoot & moro thorough and coms EM: organization of all tho favmers of tho tnto. 1 1t is also to ho desirod that tho 10 cents per eapita be sent to the Bocrotary at your earliost couvenionco, that hia rocord may bo issued to you in timo to entitle you to be ropresonted ia Hnid Conventlon, Loplvg that you wlll attond to this without unnecessary doloy, wo are, very rospectfully i J. A, PORTERYIELD, . S M Ciuss, . BAusey, © 6. M. Baury, Qcr, 8, 1873, to support lifg, - A