Chicago Daily Tribune Newspaper, December 9, 1873, Page 2

2, TAXATION OF CAPITAL STOCK, The Republic Life Insurance Company Case. 2 ST Judge Farwolls Deoision Thereon. lio Holds that tho State Can Tax Steck Agiainst the Company Instead of " the Stckholilor, No' Other Materinl Point Ralsed. The Motion for an Injunction Overruled, Bolow will ba found the declsion of Judgo Far- woll in Lho case of the Ropublio Lifo Insuranco Company ngainst Josoph Pollak, County Clark, The deoision was ronde by Judge Farwoll alono, Judgo Williama neithor assenting nordissonting, lio having boen tod busy to prepare any opinfon. L IE will bo soon that it upholdu the Jegality of the ncls of the Stato Board of Equalization. F'he argumout cemo. up on a motion for an injune~ tioti, and therotore the decision, being an intor- locutory deares, cammot bo mesignod for orror, on. which * to ‘make an appeal, County Attornoy Root fe of tho opinfon thnt o goneral domurrer will be filed to tho bill. This will bo ovorraiéd, and an issuo this mado, which con bo'takon up by Appaal to the Suprome Qourt, in order to_reach a speody, final decislon, g0 ns not to dolay tho collection of the taxes. Mr. Toot hna telograplied to tho Attornoy-Goneral tho decislon, and asked what stops aro to bo token. Tho doclsion of the motion, however, involves nonrly tho samo queations as a formal Bearing would, and it s not probable that any furthor trinl will bo bad fu the Circuit Court, We give tho decision in full, ns follows : Coplaiusnt ‘asks thia Couct to issus a writ of in. Junetion to restrain the dofendaut, the County Clork of Cook County, from extending suy taxes “agaiust complainapt or lta property under the assorsmont row cent| r ‘made by the Btato Board of Equalization, claime g that such Board kad, no suthority to nct in the premises ; that tho law uader which stich asscssmont 3n mudo la unconstitutionsl ; {hat tho greator part of the property asseeeed (o coviplainant does not beloug 1o it, but to it cklioldors, aud shonld Lo asaczsed to thewn, and has been assessed to them either wholly or o art, : THE COMPLATNANT, The complninant s a Jolnt-stock carporation, incor- Jornted in 1660, under e Inva of Liinol, and ‘havin tn principal ofiice Jn hicago, 118 guthorized capital 185,000,000, of which 500,000 fos beon tnken aud s sucd, and {s lield peincipaily by porsous residlug tn this Laie, It owns two improved lots on LaSallo atrect, aud lins e offico in ity bullding there, Ita roal eatats wis valued by tho Aseesnor at $41,000. Mo valued he oflice furnituro at $120.60, ~ Tho Connty Board of Rovlsion approved of his valuatlon of tho rcal ealate, but roduced tho valuation of tho furnitur to §110.64, £0 tiat tho whols amonnt of vule uce returncd to {be Bialoe Bowrd of Lqualization agaust this Compauy fs abaist §42,000, AUTION OV, TIX ATATE BOAND, Tho Siate Board, In cqualizing the nescesmonts, Tave moro than danblod the valuat{on of this proporty) ralsing it to sbont $87,000, and havo also proceoded 1 assows agalnst tho complninant tho valne of ta capital ntock and franchiscs t 984,001, loss the sald $57,000, 20 that tho increancd assemsiaent sgatunt the complaint nnt ovor that mado by the County Doard is $842,000, or (hereabouts, WOERE IT DERIVED IT8 AUTHORITY, The State Board, in 50 assesshilg the capital stock end (ssucise, procéeded undor and vislons f the Revenuo Iaws of 1872, The Cohbtithtion “Tno Gf pursuant to pro- 1uo of bis, her, or ita’ property, st ertalued by 80mo person orperaona or ‘nppowted fu “such manner by ehisll direct, nnd_not otherwise ; ) Asscmbly ohall have power 0 fax pods , brokore, hawkurs, merchauts, coni— s, showimen, l\lg%{c\'l, {nui-keepers, , liquor-dealetn, toll-bridges, ferrios, rapli, and express interesta or bual- of patents, and persons or corporations sing franchises or privileges, in such it hull, fron fime fo tme; direct by gon~ Whiforn s to ho class on whith it operates,” : TUE DEVEKUE Law. The ofgfuto of 1872 (p, 1 Sec. 1) roads oa follows: it thS property uamed in thik eection sball be ae— rocsod aud taxod, oxeept 50 much thereof s may be in e act oxempled : * gyrot—A) real and porsonsl proporty in this Stato, “ Second—All moneys, crodits, bondn or stockw, aud other investments, the shares of tock of jncorporated companles snd associatioun, and all othier peraonal proper, fncludlng propere} fn (rausitu o or from this Btate, uecd, held, owned, or controlled by persona Tesiding {1 (his Stpte, “qYird~Tho sharcs’ of capital stook of binks aud ‘banking comnpanics dolug business in this Blate, MANNER OF ASSESSING CAPITAL STOCK. BSee, 3 speeifies {he rules which aro to govern n yoluing pereonat property, and tho fourth clauso is a follows : * The capital stock of all compaics and 1esoctations now or horesfler created under the laws of this tato ehall bo 5o valued by tho Stato Board of Equalizatfon us toaecertafi and dotorminp respoctively 4o it cauls Yalua of wuch capital stock, includiug tho franchise, ovor sud sbovo {ho asscssed value of tho tangills togerty af auch compuuy or ussoslation. Sufd Doard shall adopt such rles and principles for ascertainiug tho fuir east valuo of sich capital stock ng to {t may seem oquitablo and just; and such rulesand_priveiplce, whon so adopted; 1 nat fn- conslstent with this act, shall bo as_bindlng, and of thosume effoct, 88 If contained in thia nct, subject, Lowever, to such cliange, alteration, or amendment s ‘moy be found from tirmd to timo £0 bo necesary by fuild Uoard; provfded, that, in oll cascs where tho tanglblo property or_capital stock of any company or association is psecssed undor this act,3dhe shores of capital stock of nuy such compaty or nésoctation shall uot bo asscased or txxed in this Stato,” WHAT 16 IEQUINED OF JOINT S8TOCK COMPANIES, By Ste. 2, Joint stock companes ar corporations aro requirad fo list, giving the name and location of {hio. company, the smonnt of capital stock authorizad, and the number of ehares into which it jh divided, tho amouat pnid up, the murket valuo of tuo shares of stock, o, I they have 1o markertvalue, thon thelr act— usl valup, tho aniount of all indoblodheas oxcopt for currout cxpenscs, ond the nssessed valuation of s tamgiblo property, Such list isto bo delivored to the Au- Eossor, and by biTm to bo roturned to tho Gounty Clerk, and by bl to bo forwarded ta the Btate Board, 1 thu company foils to mako such list, 1t 18 mado the duly of tho Asscasor to miko thie auino, from tho best infarmatton Lo can obtalu, und, whet 89 mad, it fa to be forwarded ta the Couty'Clerk and State Board, as mentioned obiovo, By Seo. 34, every person owiing o uing o Teauchloe, grutell by ‘any fow of this Slate, sholl, fn_sadilon o bis ofher proporly, list tho enme a8 pereonal property, giving the total value thoreof, By Sce, 103, it 1 provided that tho State Board sbill usscss iho Capital wock of each compuny or axsoeiation, reapoctively, now or hereafter {ucorporated under tho laws of this Stato, it the mane ner above specifiod and that. such nssessments 176 o Lo oxtended by thy County Olerk aud thu taxos col- Tocted upont tho kame foc all purposcs, the samo as may Do lovied on otfier property. 16 TAE LAY CONSTITUTIONAL 7 Tnder this law tho Stato Bagrd acted in tho caso he- foro um. Thoy assosssd capital ttock wl franchibo af tho Compsny, at thel cash yaluo, deducted (herefrom tho assowtod Valuo of tho real aud porsonal property, and forwurded thete astosments 10 tho County Glerk, who Is now about 10 exteid tho taxes upon thi bnsis, according to thostatuto, Thoe ymportant questlon 1 this caso in, whotlier or not thia mothod_and principld of assous: menl, prescribed by o statute and. foliowed by the 3Hourh, ts valad 1 BXOCKIOLDERS, AND NOT ARsgHBRD, Qn tho part of tho complaiant, it 1s elaimed thut to capltal etocl of tho Comprany dues ok Lolong 10 thu Conie pany, but b0 tho wochoiders: Uit §s in o wews tho proprty o the Comyaus, (i tho proyierty of tiia Dersonn wlia owi the auveral thares, and thiat, i overy wipect of the caso, 1L would bo unjist for tho’ Stato. to Touuira tho Company o pay aut of ita_corporate prope erty taxes levied ujion proporty not. belcoglng o tip T fuditferéiion to the stockliolders, nor to tha Campany, awto whother such tax is awspssed to tho Gome pany, and pald from tho funds of the Gom- sy, oF asmeseed Lo Uho stockolder ond paid by him ; Tiat it no uwwer to ey thne. tho Teult ia the same i tho Jong run, and (ut ft may ba {akon ont of divie dends, or will obly ¥erve to dimlnfsl tho dividonds to (ot amount; thut this tsx does nat profess to bo Tevied upou tha corporation oa represcnting tho stocks holders, aud, if pald, could not bo considoran by paid for_(helr beuctt, atd horefore could uot bo re- tuined from dividends or cafloctad te for moncy puidy that the stoekholders, Or at least those who ' resida in othor B o eeverally lizido to bo faxed upon lheir shures of ¥ir places of residence, nud that thoy would never ponAont to havo thi entirg ax puld by tho Conipany, to thielr munifest profudice as compared with (1o stotk= fiolders reafding i is State, i case tho atackholdora i this Hiato shonld bodirectly bixed upon their shareas thut tho ruto of fuxation varles in diiTercnt States, oud even i tho sumo Btato for Tocal prposes, and Tt {neretore, thero can ho no equilublo woy ot wescasin fhitw stock, oxcopt to have each porson's stock scsol agatust b a8 s 0w properts, "ANGUMLNT FOIl DEFENDANT, On the otliée kund, au tho yart of th Teaplo, It in argilod that thix I8 hot o tax upoy tho stock of the Bhursholders, but upau tuo yroparty of tie ompreaye Tt al thot lu tuxod belonga 10 tho Company, sud 10 T ano ol {8 owniod, lield, und enjoyed by {t, ind by it wlone, (it thiero o 'attomyt, s far awit rosts Wittt 110 Jiawor of one. Juws, 10 (8% any of tis prop- orth, owthor direetly or {ndirectly, (wico, funsimich as it dn osprowsty provided by 'tho statute 4 thut in il cuee witere o tungiblo property or capital sock of uhy compurgoF nesuclution 1y usoauud widee i act, tho shuros #F capital stock of any compuny or ABBOAS %m0k bo ssescod or taxed du_thiy o omors 0f auch stock (o otbar the TRR COMPANY, BHOULD B Btaten aro taxed upon tielr Shn tlio fault of our laws, hut 1t is (hele minfartino, COMPLAINANT'E FOSITION KOT TENANLE, N In supgort of Uiusa conflicting claims cotusel tinve mado elaliorate argumonta, sl havo cited numeronn nuthorities, T liave ondeavored 1o glvo duo. welglit fo ol Cthat han beon o well | amd, i X liavo earefully oxaminod all tho antborities ro- ferrad to, and, upon tho wholo, T am clearly of tha apifon that the position of Lo complatnant i ot {enablo, aud thiat thia tax upon tho capital stock of (o Catnpatiy fa & tax upon the proporty belongiug to the Compang liwelf, und nat lo oller pernous, Loball’ proccod to niate, bn briofly ania_conintant ith tho natitro of 1o uestion, sml’ Do Imporlauco of o zlghts involved, diractly or fhiirectly, in this cantrovorag, thie connfugrationa and prinelpirs’ which Jead mo {a'thin_conclusion, hut shail not wndortake to Toview tho argumonts or atithoriticaon oithir ldo, ‘WITAT CONSTITUTKS A CORPOHATION, Gorporations ara ‘tho creatures of law, Uniil the 1aw creatcathom, they bve no exiateiics, 1y their aliarters, or by tlio acin undor which thioy 670 organiz ed, tisoy liava " cortain xlglts snd priviiegen whivh ara callod fratichisos, . Thuso franchises moy diffor in dif~ feront caen ; somo may hovo more, and olbers los, depending tpon tho provistons of thelr chartors. Thure s ono {ranchise whiclt thoy all have, aud that ia, tho rigt to bo, tha right to oxiat, A_corporation b0 created fa an artificial being, invisibie, intangiile, aud oxiating ouly fu confomplation . of law, 1t Las w Damo. given by which ft s inowny sud under whith it “can tako, hold, and grant proporly, contract obligations, suo_and Do sucd, and do any oftor thing attbortzed by, tho eharior or inci- Uental to ita chartored righta, It ban perpotunl suc- coslon under an_artificial form, so that, althongh fta anembors may die or reliro, othota may step into thete plscon s aud s Lo corforation, ftoci i cnllod fne inortal, atd s ot Huited du its duration, uulens vidod in its charter, | Dy meaus of such’ assoclatlon, men nro sblo £0 wuiie thelr capital, cticrgy, and skill, atd Lo eter pon iimportant cnlerpriaes wiiich no ains glo person o amociated norone would undortake, "Iluat, this franchise, this right to oxit, in of ftaolf of groat value, fu .opparent from tEo fack. that 5o maby chartora aro obtained and 80 many coropanies organs ized, and that so lurgo o portion of iho Smportant bisihiess of tho country 18 daue tirough thom. THE CONFORATION OWNS T8 PHOFERTY AND FRAN- gk, In Jolnt stock corporatfons, a8 ordinarily conati- toited, the perdons who way bs aaid, in o cartain ulti- mate kotes, o 0w (i artincial belog, and all that it ling and i, 'ara called stockolders, Thoy nrosupposed 10 bring forward and contributo ‘sovorally, in certaln definito proportions, &1} the mousy or_monns deomed necensary {o carry on (he operations of (ko conipnny, md whnh ey ihun contributo is calod s cayita alock of tho vompnny, and for convenionco 18 divided iuto shinree, and el pecsor 50 contnbuting fs entis tied {0 o certificato_showiug the huniber of shares ho haw contributed, Theso stockboldors, or thoso who 1nay succeed them s tho owners of thelr hnios, cone stituto tho members of tho corporatiou, Thoy olect ith oflicers, and through them 1nausgo and eontrol tho itairn of tho compmuy. ey hsve b Fight to receiso, i% propartion o tho wimber of shares thoy Uold rox npuctively, any dividends that mny Lo doclared, sud thioy lava s right (o fuslst upon pro rata distribution of the uet offecls upon fho dissolution of tho corporation I€ 5t alnll bo dissolved, Tho Interest which auch sharcholder bax In b spocies of properly, and J6 in tho nuturo of n choso in_nctlon, Tfio valuo of tho shares of stock depeads upon tho conditfon of tho company, and, in many casos, i not in most, the murket value 'of thio stock of tho Com- pony may lio takos an lo truo valuo of tho ontira projecty’of the company; but the Atockholders avo not 1he awners of anything so coutributed, to cors- menco or carry on this bustnces, The ari{Seint per- son 80 created by Iaw—{Lat da, tio carporation taci— ‘owns, ines, and controla all tHo praperty end_valuable rigts, fucfuding tha franchiso taolf, a0 conferred by law, or obtained in the manner nbove mentioned, (800 Angoll & Ames on Corporutioun, See, 660, THUS TIE CORFORATION MUST PAY TIIE TAX, Such, and auch only, being the rights of o corro- ration, ‘and such thie rights of the several stockliolders an such, it nocosurlly follows that when the taxing Tower of the Stats uudariskes, i sccordanco with tho express langungo of tho Couatiiution, 0 fovy & tax 50 that any persou nnd corporation ahall pay u tax i1 pro- portion to tho valuo of lils, Lior, or ia property,” it 18 thio right, If not tho duty, f stich_poswor to treat auch domesticcorporation aa tho legal awner of everythilug which such’ corporation - has, oF fs, of value, and 10 regasd tho wholo as property, Lolohging lo 1ho cor~ poratfon, sud for whicks it is {0 be asscssed and tszed, ‘uch corporations, satablished by our own. lawe, ara fila peculior senso domiestic natitutions belonging here, stid not necossarily recognized or tolorated bo~ yand tho boundaries of our owa State, +Dxcapt_upon aufferance, thoy cannot breatho boyoud our own boun~ durios, 1Tero must ba tho oflico, their placo of busi~ tho baao of oporations, (K. & A., Secs, 104 and ‘Thoro i, then, 0o fufustico or improprlety fu taxing theso corporations directly, a8 tho owners of oll cor- sorate property sud corporato rights, Evorything Which a corporatfon bas or fs (it s valuablo and ca- pablo ot eatimato or assessment, may Do callod lts 8tock, it capital, or tho capilal alock, = All of thoso words aro fu common ueo both In_statutes aud in the Janguago of the courts, nnd in ordinory discourse, as donoting substantially the samo thing. Whon shares of stock aro apuken of, wo ordinarlly Tofer o tho ine Tarest ek tho stockiiolders iavo; and. tho words “atock " or *capital stock # mny with proprie(y bo g0l 50 a6 o denote only tho agyrenato of the suates, and bonsed rathier with reforenics 10 tho_property of {nterests of Ahurabolders than tho* property aud futercata of tha corporatfon, When, thorofors, tho words “stock” or “capital sigck”" ato used itbior in statutes or In the Janguago of tho courls, it may be- como nocessary, s in thia caso now beforo us, t0 do- tormino what'Is the meaning of the law, or'of the Judgo in tho uso of thesowords, 1 am clearly of opin- ou that, in the statuto under consideration, the word 4 capital stock " means not tho stock of tho ahiareliolde ops, Lut the atock of the Compauy. Such & construs- tion ia consiatent with tho general objects of tho tnw, and aperalo to earry into eifcot tho provisions of the Constitution on tho subject of taxatlon, To give it tho other meauing~to kold thot it meaus tho property of tho shareliolders—wotild bo golng ot of thie way i soarch of what, undor tho circumatances, Would bo & forcod und unuatural definition, for 1o purpose of bl thoTawof o ofec. (A, 84 by Socs, il ad 170, - POWERR OF THE STATE IOATD, Ttla also urged o a valid opjection to tho asecas- ment I question that 1ho third section of the statuto Drovides that * tho State Board shall adopt auch riles and prineiples for ascertuining the fuir cash value of tho capital stock an wny soem equitable and Just to tha Board ;" tuat i provision aitompis to confer upon 'tho Stato lourd = bofh judicial and legislativo powers ; thot tho Board did adopt, and - act upon, certain valucs undor that provision, sud that such velies oo adoptod uro fucquitable, 1 do not thiuk that the powers of the Board arain auy way en- lurged by virtuo of that provision, but thot {hos would Lo ben authorized, without 1t, to adopt siic Fules and. principles s ticy might deem enuitablo amd st 1f {ioy woro ot fneonsisteut with tbo nct; o hat 'f thoro Is anything wrong in this brmich of this proceeding, It must bo in thelr action, ratlior than tho Juw under which thoy acted, i THE ULEA 17 FOLLOWED. 2t s alloged in tho bill that tho rules adopted by tho Bourd, snd tpoa which thoy acted, aro ns follows: # Firgt—Tuo niarkot or falr casli valuo of tua shares ot capitl stock, and tho market or fair cash valuo of thio dabt (excludiug from such debt tns indebleduoss of current expenscs), sholl bo combinied or added to- gethor, and {ho aggrégato aniount 60_ascertained ahall Lo taken and held to bo the falr cush valuo of. tha capltal stock, fucliudiug tho frauchisea respectively of such compaiios and nswoctatlons,” AN JUMATENIAL YOINT, A8 fo what view fa toba taken of (his rulo by Which fhia ensh valug of thio indebtedness of tho corporation fn nddod to the cash vuluo of its cupftal stock, T will ot now undortake 1o givo any opinion, for it is not Tecestary to do 80 in doclding tho cuso Lefore s, 1t dova not appear that (he complainant had any such indobiedness, IC oller corporations asecased bad such (ndebtednss, and tho valuo of {¢ wan udded {o tho vaiuo of their &tock, that would incrense tho assces- mont to olbier curparatious, uud ta thut oxteat would operato to tho sdvuntage of ull othor tax-pAyors in the Blato, the complajnaut ncludod. Tho complainant will tlot bo hieard §u a aourt of cquiity who sooke ta et 5id of taxes asecsicd 10 himslr, only for the romson that some rulo Laa been adobled or &omo action talicu Dy the Buard which operates Lo {ho prefudico of vomo oftier party, but not to tho injury of the complainant, UNCONSTITUTIONALITY OF THE BTATE BOARD'S ASSESS~ LT, It s also arguod, 0y on objeation to_the validity of this ussessmont, (bt in this - statuto providing for tho persons who ard to make (he nsscsstent, the constitu- tlonal requisitions oit thiat pubjoct Live ol heon com- plied witb, it biave beon departod from, 1t In mid thiat @ thio povson or persons to bo clicted’ or appoints ed "o ameess property should wssess all the praporty in tho district for which thoy aro sppofnted ; timt it 14 not competont for tlio Legielature ta uppolut pec- sous to abuesa oue descraptin of proporty and othier erson o ussens another description ; that thls 4 on wnjust sud daugerous dincrimiustion, which, If sance tioned, might load o dangorous rbenlts s and tat, {hioreforo, inusniuch as tha Jaw does uob roquiro tho Jocul Asscazor uor the County Hoard to asicsy thy property in guestion, it 1 the csplial stock aud feauchise of domestio corpotuons,—but mukes tho Btule Boatd of Equalization the firat tnd only ussessor of all snch property, such pravision s unconstitutionsl, and their actlon under it vold, In my judgment, the objection $a not n good onv, 1 seo nothiit in the dou stltution warrantiug the view contended lor, nor do I fhink L by sny meons certuln but tuaty atlde from the question of constftutionalily, such o division of Tabor In tnaking assessments moy not, n_nomo cascs, bo wiko, ‘Thie mombers of (ho 8tato Doard, coming s they o from all perta of tho Btule, and ropresuuting sll "parts of tho Biate, meotiug at Springhuld, where thoy without dificulty can fearn, by referoncs (o the charters and o tho eertiticsten of argantzation there on filo, what corporations luye been chartered or ur uinized, and whero sve thelr places of busincss, and i many cases, fuom Toports aud roturns ou file, tho valug of their éapital and the condition of thoir tfairs, —stich o Hoard muy bo much bettor qualisiod to malto a Jnst aud aconrato asaessmont (lian the Ascsora of thio duifevent dintricts, 1( the Leginhaturo should seo it to have cortuin apociged Kiuds of property througl ont tho Hinto nescancd by persons chokest of appoluted 10 nekess eneh property, und that ouly, 1 should oo foetal Ity to ny el e wonld bo wnrouetis tutionsl,” As to whether it would bo wise or not, is for the Leglelturo to say, Porlupa 1t would 'bo iio to bisya s Bourd of Brakiers to asscts praporty of insuranco compantes ; a loard of Manufactiirars to ansos minfactuved avtioles; and o Doard af Facut. et Lo aanou foruing lands, ' 1 ight bo unwise to o dicblo ap and aygortion off i bustucss of mnkinig ascessmonts, bub T dent think it would bo unconstitus tHoua) or Mlegal, THONEARING TIIE COUNTY VALUATION. Tt fu also mado u ground of complaint that the ftato Boagd, after thuy adding {he wracsscd values of core Jotatelproperty, wo by Liw frst misensorl by tito Woard, el (nercanud fho agigregaty unkessment mado by tho lucnt Auscarars ay cacteatad by the County Board moro than 100 per cent, 1 da not think fha ohjection well tukon, T Hijpk tho Hmitation niuat bo confiued o the aniolnt of Mo as- aeramonta ot p Irom Lelow to the lute Dourd, Huch being the view which I tako of (hi case, su ror must Do ealotd ovorruling tho 1otion fora juzotion. s of ntotk, it 1s not’ THE COURTS. More Bankruptcy Cnses == The County Court. The Pennsylyania Rallroad s;.n#--nm for Rellef, TTLL FOR nELARE, v Goorga M, Tl in ona of the most incoherent- 1y drawn bills aver filed, rolatos s moat extraordi- nary story of fraud and wroug praotfood on him, Ho states that in 1800 hie father died, loaving o consldorablo estate of which his mothor noted as admfiistratriz, though, as Lo allogos, withont glving the uocensary bond, Hill slloges that numerous frauds havo boon dommitted on him by moana of ordora, judgments, and decroos agalust bis fathor's astato, which now bolongs to him. Tho first stop was the fling of a ‘bill in cbsncory by hia alator, Almoda L. McKay, who purported to repreaent him, againat his mothor. Itill slloges that melther Lo mor hia sister hiad any knowledga of sicls & bill at tho time, A protended dacreo fa shown, ordering tho land, boing Lot 81 of Blook 65jof tho Original Town of Chicngo, to bo sold, and o ono-half intorost waa a0ld by ona Llias Danlols, a8 Commisaloner, to Barah 7, ill, complolnant's mother. In 1865, Samuel Dolamater purchased tho remaining one- Dnlf iIntorost in said lot, belonglug to complain- aut's slator, and Immodintoly began a suit for partition, A decrco wasmade, commingionsrs ap- poiuted, and the lot divided. [n 1806, Delamator wold to 11, IL. Hustad, who, complalnant allegos, i a purchager with notice of tho defects of his eantor's titlo, sud Huatod sold orleased to one fiatttow Coy. Cowmplainant now maintaina that all these con- veyances are illegal, that the land was wrongly told, and ho aaks that tho docrces and convey- aucos may bo sot aside, that Lo mey ba doolared the ownat' of one-half of tho abovo-montiotoed Lot 81, and ouc-lalf of tha ronts and profits since Tobruary, 1866, and that n Recolvor may be sp- pointed ‘and an account bad. The following partics aro mado dofondants : Samuol Dolama- tor, Lyman W, Spafford, Harrison H. Husted, Mra. Coffey, widow of -Matthew Coffoy, Thomns Coftey, Lugeno Coffoy, Lizzlo Coffey, Maggio Coffoy, Pater Coffoy, aud Matthow Coffoy. THE PENNSYLVANIA CASE, The argumeut as to tho admission in avidenco of tho covenant on which thie action of the Penn- sylveuln Railroad cuse ogninst Shorman and otliors; {s brought was taken up' bofors Judgo Blodgott, yosterduy, but uot coucludod. As it ine volves tho centinuation of tho caso at all, it is of courso closoly contosted. UNITED BTATES COUNTS. John K. Woodward filed a bill for foreclosure ngainst . Hawho, Mary Il Hawho, and Ar- thur o, Hawlio, nnd Jolin W. Waughop. adminis- trator, Compininant alloges that in May, 1871, A, J. Hawlhe mado a mortgaga for 83,000'to him an LofA 30 to 44, inclusive, of Lot 1, of Galla- ghor’s Subdivision of tho south half of Block 9, in the Canal Trustees’ Subdivision of Seo. 83, 89, 14, and that the notes for which the mort- Bugs wore given are all overdua. - DANKOUPTOY ITEAS, S Walter B. Babcock filed a évcmluh against Clwrlea L, Boyd, to have him adjudicatod bauk- Tupt, on account of the non-payment of & note for §352,02, A rulo to show cauuo was issuod, returuabio Deo. 18, 1878, Moyris P, Catroll sud foury A. Tonnoy filed a petition agaiast Chauncoy B, Howitt, John Watt, and T, A. Broymor, tobecco manufacturers, ale loging that they have neglacted to pay an accopt- od draft for $415.94. A rulo to show causo and provisional warrant of goizuro wore fesued, In the matterof the Commercial Insuranco Compnny, Robort ¥, Jenkins, the Assigneo, was allowad fo compromiso tho claim agaiust the Andes Insurauco Company. Tobort E. Jenkins was appointed Provisional Assigneo of tho ostato of Jamas L. Mandeville. CoUNTY CounT. TIn tho matter of the cstate of Hubbel B, Cone, tho claim of W. W. Kimball, executor, wasal- lowed for $7,695.8, " Tho claim of R. 3, Skolton for £8,050,16, and the claim of I, J. Bkelton for $1,824,04, wero allowed. 'T'ha claim of Platt, Thorne, and Maynard was allowod ngainst the estato of Francis "Crackett, for £747.80, and tho claim of I, B. Kimball an W. A. Bheridan, for $£5,461. Tho cisim of *Honry Willetts, for $78.50, and the claim of H. . Kellogg and W. T, Johnson, for $229,20, were also allowed. SUPERIOR COURT IX DRIEF, Charles A. Btreot oud Wayne B. Chatfield commionced suit agninst Hugh Somets for $1,000, Stoplien Roynolds bogan an action for $26,000 against Georgo O, Holmos, William_ C. Halloway, administrator of the eatato of Johanna Campboll, doccased, brought euit for 25,000 nfininut Chorles C. Fredigio. Chrigtian Lulyring, Ohristisn Grawe, and August Burmou began o sult against N, K. Preston and A. Koneman'for $1,000," CIBCUIT COURT 1N BIIEF. Honry Rebm and George Rupp_recoverod judgment againat Fredorick Sontag, Caroling M. lofman, and V. D. Hofman for $2,432.78. TIE GALL, Judge Gary will calt 27 to 46. Judge McItoborts' call is 1, 8 {o 9, 11 to 15, 17 to0 19, and 21 to 25, all inclusive, Judge Booth will call from 190 to 210, Judgo Rodgors' oall in 1,489, 1,480, 1,487, 1,489, 1,491, 1,493, 1,494, 1,495, 1,497 to 1,510, inclu~ Bive. —— COUNTY COMMISSIONERS, Roport of the Physician of the In- intendefitexElection of Officers, Tho seasion of tho County Commissionors was held yestorday aftornoon in the proseuce of a largo crowd of spoctators, the understanding being that the Bosrd would be likely to pass upon the various appofutmouts within its glft. Mr. Asbton occupied the chair, sud all the Com- missionors oxcopt Mr, Busso wero presont. APPOINTSENTS POSTPONED, Tho orowd was doomed o disappointment, aa no busluees of absorbinginterost was tranancted, and tho Board dacided to dofer tho eloctions un- til aftor tho pay of the various officors shallhave been fixed. A communieation wasreceived from Armstrong & Egan, srchitocts, reprosonting that tho County Jail contractor, M. B, Bailoy, oannot fulfill bis contract to furnisb five-proof lath for tho building, and proposfug.to put in woodon Inihiat a reduction of $1,800. The motter was roferred. = TUE BAERIFE'S OFFIOE. Sheriff Bradioy submitted & report showing tho roceipts and expenses of his office from June 1to Dec. 1, 1873, o recoivod in foos $4,740.44, and carned §2,980.00 which wero not coltectod. Lis totul oxpenack wero $3,40.48, and o balance of $1,336,06 was paid into the County Troasury. It was reforred to the Finance Committoe. TIHE COUNTY INSANE ABYLUB, The aunusl report of Dr. Tope, physician of thie County Inwane Asylum, was presented, show ing that Nov. 90, 1872, thero were 221 jumatos of thie Asylnm, of whowm'111 wore mulos and 110 fox molos, Thoro were ndmitted during the year 142—malcs, 81; fomalos, 58; dischargod— males, U1; fownlon, 39; romaining, Nov, 80, 1873—mnaloy, 131; fomalos, 12). Pwenty pue tiants recovered wholly during the year, 20 ime proved, 3 died, 10 went to Jacksonville, 87 diod, sud 4 got lw?’. Bince tho opening ot ¢ho Asylum, Doc. 1, 1870, thero wero aduittod 533 pationts, of whom 71 wont to dncksonville, and 85 died, Of tho 140 adwmitted during the rqht yoar, 23 wore of nativo and 120 of foreign birth : 01 married, 78 single, and 8 widowad, Dr, Wopo stutes that tho now additione) story will bo roady for use sbout the 1st of January noxt, furmishing accommodations for 60 pationts, and giviug & nall for amussment pur~ posos. ‘Tho now wards ara for convaloscont patients, and, thorofore, shonld bo comfortably furnished, 1o roquests that tho walos bo given o illiard tablo, and cho fomales & pinno. bloro raom it nouded, us tho overcrowding of wards, and tho Inck of moaus of proporly classifying pationt, matorially impair tho usofilnoss of tha Asylun, ‘Cho classitication of pationts iu of the utmost imporisuce, o8 affcoting succcssful troatment of tho inssne, aud overy iustitution dsticiout in such moans s sadly Incking, It is suggostod that sn addition of 250 feot bo at- tuched to vho northorn wing, thus giving room for 160 mora patients, COUNTY §UHOOL HUPERINTENDENT'S BOND, The Committeo on Edueation reported that Cook County hind nothing to do with the matter ot tho bond'of the Couuty Superintendont of Solwooly, who is only answorable to the Doards of ‘E'ruktocy of such townshine as have suffored sy Injury in tho school funds, Mr, Lano bas 412,859.07 of the sohool fund in the bankrupt Franklin Datk,, It way recommontod thut tho County Bupotintondont’s report be placed on filo, The yoport of tho Uomimities was roforrad | {0 the Committoo an Judiviar) ‘T'ho same Committoo mm{éd rcommendlng sune Asylume=County School Supers, THHE - CHICAGO DAILY TRIBUNE: "rugsuvayY, D JEMBER 9, 1873, - tho paymont of the amount due Mr. Leno for soryicos—a littlo ovor 800, This mut with op- positfon, on the ground that the county ahould not pay money to a man already deoply in its dobt, "The report was therotoro refarred to the Oommitteo on Judlclary. T'no Commitiop on Cublic Bulldings raported rocommending tho award of tha contract for ({on bodsteads for tho County Jalt to the Hopub- 1o Iron Works at $1,802,60; that being tho low- .8t bid. T'ho roport was concurrod fn. TI0DMA IN TUE COUNTY JAIL. Commigsioner Boguo oftered & rosolutlon fa- struoing the Committeo an Public Hufldings and tho srchitect of the County Jail to confor with the County Clork, Connty Troasurer, and Judge of the County Court,and loarn their ‘lows with raforonca to tho rooma to by ocouplod by them in the County Jail and Orimifial Court Bullding ; tliat the atchitact proparo neconsary plans and spooifioations, aud that tho Committen advertise for propoaals todo $ho work. The rogolution was adoptod. MIBOELLANEOUS, On motion of Commwlssionor Binger,. Dra. Piarco ahd Root were appointed visttiag ‘physis glans o the poor af Lemont at tho saies paid ast your, ' ' Commissioner Hasrla invitod the Board to moot Baturday, at 10 o'olock, at tha County Agont's oflice, and thenco procced upon a tour of {uapection of tha Insaue Asylum, Tho in- vitation waa accopted. Ou motion of Commiesioner Clough, it was resolvod that the fising of sslarios of county oflcara be mado the special order for Wedngs- day aftornoon, st 2 o'clock, o which hour the Boord adjourned. THE BIG BLOW. Effects of Thursdny’s Gal Locikport, Rochester, 'Lt ‘roronto. o the Bufiala Txpress, Dec, 0, Thoro 14 no way of dotormimug_ponitivoly the exact amount of damago dono by the lute storm, in dollara snd conts, but wo think we are safo in putting it st not less than $50,000In this viciuity. ut in slie faco of this injury fo proporty thor 14 ronson for _congratulation, in the fact that no Lives o limbe wexo lost durivg the provalonce of tho gale, \ e It has boon ascortained that aboat 100 feat of tho superstructure of the now broakswater way carried away by the waves Thuraday morning. ‘Tho dumago was done to tho unfininhod portion of tho atruoture, and will cauao & losy to the cou- tractors of about 81,000, . - ‘At a oarly hour yestorday morning a gang of abont 100 men, under the command of Mr. Heury Clark, bridge-builder for the New York Contral Railroad, and Mr,. Btoplen Salt, the Rond-Mas- tor of the Lockport Division, loft tho Erio Stroot Dopot, for tho purpose 'of ropairing tho dumago dona to the'trextls-work on tho Ningarn Falla & Lookport Division of tho New York Con- tral Railrond. Ou arriving st tho scono of the catastrapho it was found thiant mattors wero noc in o bad a stato as wns first roported. Only ono pesscnger-conch wea imbedded it the mud and tho locomotivo nnd baggage-car wero standing ou'tho track nninjured, "Chia mon at auco went to work to got tho car out, which, however, was &' rather todious.job, but, when tho task woa finally comploted, it was found that tho conch bLAd mot been oxtor- nally iujured, but tho iuside was ot through. "Attoution was noxt paid to the trostlo- work, which was found to bo badly damnged. Ovo hundred nud moveuty-olght foet Lad beon washod away. Work was_pushed forward with groat activity, and by noon to-dny tho road will be sgain put in order 80 as to allow trains to run over it, Our roporter was informod that it sill cost 816,000 to repawr tho dawnge dono on this road. TILE MICHIGAN STREET INIDGE. The eattling of tho piers of this structuro has caugod a great deal of ombarrassmont to travel. Tho bridgo now oxtends diagonally ‘across tho creok, s little cornor of eact end resting on tho shora abutmenta go that pedestrisne can just squeeza through and cross ovor. It Lns been found impossiblo to move thio bridge either ona way or the othor. and thore it stars, an im- podiment to oreck nayigation, and not much of s convagiance to road travolors. Qut {n the vicinily of tho Tifft farm yestorday, although the flood had pretty goneraily subsided, the marks of the water wors visiblo on_ overy gido, Plauks, 0ld boards, Totten logs, and many ‘hatorogouaous articles ware. strewa about in ail directlons, and numbors of boys and men wera carrying thom away on hisud-wagons and whoul barrows for firowood. Tho Tifft farm itsolf pro- sontod ono long, wide rango of ico, and the sidos of the barps situated therson showed the height to which tho wator had reached. Tho raport that soveral shantics located in this noighborhood were blown down is fulso, though large numbers of eliedw and fences wero thrown down and car- ried away. i The Buffalo Croek Railroad sustaindd damages amounting to about 81,000, in consequence of ortious of, the road-bod bolug washiod nyay. arts of the track wore aiso shifted from their placos, and tho employes wwere at work yestorday ropairing tho injury, Groat excitemont and dismay, Wo are informod, . prevailed Thuraday among the people residing in this locality, who momentarily oxpected that their houses would Do carricd off. Fortunately thero was not much damage done, ° TIE STOMM IN LOCKFORT, Tho Lockport Journal of Thursday evenin sponka as follows: **A fearful slorm of wind, with intervals of heavy rain, provailed here dur- i last night and this mornitg. Old Boroos howled and played pranks among the roofs, the climney tops, and windows of tho houses in the city. 1t wab n furous gale. The roofs of o numbor of buildings and also chimney tops _wore' blown down, troes wero up- rooted, sign-boards along tho businoss thoroughtares, ond foncos in various other parts of tho city wora carriod awny by tho fury of tha gsle, Many woro alarmed &t the reckiess manner in which sign-boards, branches of trecs, lricke, and other dungerous misailes flow through the utreets. Locomotion out doors was absoluto- ly deugorous. Tortuustaly, however, there was 10 losy of life or serious porsonal iujury to any one.” DAMAGE DONE IN ROCHESTER. Tho galo_ which spruny yv eatly Thursday ‘morning did considorablo daSago in tho vicivity of Rachestor. Desides prosirativg som of thia telegruph wiros, it toro part of the roof from oft Bentett's now hullding, on Wost Main stroot, and crushed In tho roof of a carringe shop near by. ‘'ha walla of a two-story brick building in grocnu of orection at East Rochester wera blown own. THE GALE IN TITUBVILLE, Tho wind did considerable demago in Titus- viilo, judging from the following paragraph which wo tuke' trom the Titusville® Courier of Fridoy: * Yostordsy morniug, at pbout & o'clock, o hth wiud #wept ovor Lhe oil country, which fasted for about an bour. Tho galo wis such that in this city there was considerable damage done to proporty, aud among others the Toberts Block sullered £ some extent. Lho tin roof, about fiftcon foot aquare; at the morthwost cornor of the block, was torn up, ‘The oil der- ricks on Chureh Run, thirty-four in mumbor, were loveled to the ground, the most of them locatod on the McGuire farm. At Pleasautville tho damago waa #lill greater. About ous-fourth of tha roof of the Iolman' Block wes ripil)ud from ts fastonings and thrown to tho straot be- low, injuring tho buitding on tlis opposito sido af tha tract to o convidorablo oxtont. Iu that Joaality, also, & largo numbor of oil derricks wero Liown down, &ud otlier damage donas," IN TONONTO, Onoof the Torouto papors of yesterday re- marks: “Tarly yostordsy morning & galo of wind, equaling. if not sirpassing,” In its forco anything of the sort over before experienced in “oronto, sotin from about sonth by southwost, rewulting in tho destruation of & largo amount of Bmpnxt .. Most of tho damage was dono bofore o'clock in the morning, but tho galo continued with very hittlo, if auy, abatoment until after dark, wlion it gradually subsided into what wag comparatively & zephyr, Uunder tho oircum- stances, being in the streots during the day could searcety bo nxrucmd ta bo unattended by danger, a6 a paraon did not know the moment ¥m mfi:ht find It nocessary to dodgo a fiving sign-boad or jump out of the way of a falling hrick” or tilo, Of courso, it s vory difficult to get at tho total simount of logd, but'a careful, though raugh, ca- timate makes it about §50,000." Report of the Departmont of Agricule ture. The roport of the Dopartment of Agrioulturo for Novembor and Decombor shows that the averaga of the Lobacco orop, fu comparison with Inst year, is 9% The roturns make the yield above thnt of 18731 In Wosb Virginia, 120; XKousag, 114 ; Arkansas, 108; Virginis, 109 Thli- nofs, 10€; Now Humpshire, Now York, Toxus, and Orogon, 100, 'Tho other Hiates ranged be- twoon 70 in Ponnsylvanin aud 98 in SBouth Caro- lina and Florida. In condition, Conncatiout ro- portod au aversge of 133; Massachusotts, 1203 ow Hampsbite, 118; Vormout, 110; Maryland, Touiniana, and Orogon, 1063 Knnsos, 1033 Vie- giuis, Goorgis, nnd Alabama, 101, Otlior Statos Tango hobwaon 100 in Itinofs and D1 in Missouri, Inall the Gull Biatos thero aro countlea report- ing the cultivation of ugar cano to some extont bt outside of Louisinua it i3 evident that this production s small, ‘Tha returns make tho aver- 8o product of potatoos throughont the country Der cent: foms than Jaet yoar. As tho orop was thon oatimatod, at 118,610,000 bushols, A falliug off of about 17,000,000 buzhols s Inai* aatod. Tho swoot-potnio .arop 18 n falr ono,l bott in glokland quality. - Tho quantits of hisy roduced this fiq\r In” about 600,000 tons losa hon Ingt yoar, wlhon it was not far from 84,000, 000 tons. * Tho roport says, undor the lio oad of # Foraign Domaud for Whont in Gront Britain,” that many havo supposod that Ruseln iu the honviest contributor to thoso aupplios; but Lhe officlal figuros shiow, whon aubjooted to annlyais, that tho Unitod Stafon furnish the largest prot portion, tho totnl for 16 yoats bolng 148,817,080 owt,, or'27 por cont of all, whilo tho proportion for Russla fs 24 per oout, or 126,760,477 cwt. CGormany, inclusiye of tho Duchicd, up Lo 1860, contributed 17 por cont, or 93,437,841 owi.; Tranco, D por cont, or 51,042,098 aw,, aud Brivits Amorich 6 por cout. Tho prominant contribus tlouu, with fractions of porocutages omitled, wake B4 por oont, leaving but 10 por cont to all othor nourees of Hupplies. NORTHWESTERN DAIRYMEN'S ASSO- CIATION. Annuni Meeting, Woodstock, kil Feb, . 1012, 1674, 'OUTLINE OF I'ROGRAMME, Tumlatr/ ajternoon—Proliminary business, membership, cammittacs, ate. Tuesday evening—Addrosaes: of wolcome and rosponno; Prosidont’s address; Becrobarys an- uual raport. Wednesday morning—Dalrying (n the North- wost—Is It Profitablo? Kxelusiva Dairying. Wednesday afternoon—Cows for the Dalry; Summor-Feod for Cows; Wintor-Faod for Cows§ Influouce of Food aud Drink on Mifk. Wedneaday evening—Addrogses, Zersday morning—Cave of Milk on'the Farm ; Tho Factory; Butter-Making—On the Farm and at Fnetory. Thursday afernoon~—Ohesso-Maling; Markot- ing Dairy 'rodncts; Roports from Dairy Boards of 'rada, Membors of Associations will bo entertained by citizons of Woodstook. Memborslip feo, $2, Ab n meoting of the Exocutivo Committos of tho Northwestorn Dairymouw's Assoriation ab Ayex's Hotol, Harvard, il Doo. 3, arrangoments woro mado for tho anmual meoling 40 bo hold st Woodstock, Ill., ¥ob. 10-12, 1874, Au outlino of_tho programmo arrangod I given above. It iu tbo wish of the Committoo that much of tho time be oceupiod with froo discussion of tho to_?lus prosonted. ‘Tho disoussion of each topie will bo oponed by a bricf papor or romarks by noma ono solected for the purpono, following which s goneral discnusion will bo had. ko more formal addreases will bo doliverod at tho ovonlug rossionn, The programme in full, with namos of goutlemen who will dolivor addrassos and opon”tho discussious, will soon be. pubs shod, Tho toplos aolecled aro of & goneral nature, and cover o wide ange of subjects of much practical importance: While all arc of interest o all conncoted with d:\lrymr in ooy way, tha discussions on Wadnesday will bo of spocial in- taorost to farmors angaged in daitymg or thinks ing of engaging In tho businoss; thosa on Thura- day to manutacturors and doalors, . 'he aotual and comparative profits of dnirying in the Northwest, and whether It should be pur~ sned as a specialiy or uited with othor banches of farming; brocding, rearig, buying aud dis- Posing of cows ; lmprovemont of pasturcs; pro- viding against dronght; vooking food ; offects of difterant foods on quantity and quality of milk; locativg, planning, building aud furnishing » but- ter or chaeso factory; making butter on tho farm and at tho factory; making and curing chooso ; when, where, snd how to seli butter and chaoss —aro subjects of tho greatost importanco to all connectod with tho dairy interost, and it is Loped that not only tho buttor and cheoso mak- ors but tho dairy farmers in large numbers will | come to tho meeting prepated (o givo thoir viows an gome one or moro of theso topica, The citizons of Woodstock will show their hos- pitality by entertaining ail mombers of the Asso- ciation. Geouak E. Monrow, Secrotary. Munisox, Wi, — FIRE AT INDEPENDENCE IA. Ten Buildings Burned=-Louss, $30,000. From the Independence ({a,) Bulletin, Dec. 5, An evont whiol: ha loug beon antitipatod and drendad,=the burning of “tho row of old frame Duildingt on tho north side of Main stroot, cast of Ohatham street, occurrod lnst Friday night. ‘The devouring olomont swopt clear the spaco from Chsifm stroot to Munson's Blook, Includ~ ing ton business buildings. Vo lisva placed tho total leasos at $30.000, but think thot thoy will bo rathor within than with= out of thoso figures. A groat sharo of tho con- tonts of the burnt buildings wero romovod bo- foro tho advance of (bo firo, and the lossos on gaoda, with faw oxcoptions, wore caused by dnm~ age by romoval rathor than by burning. Tho {ollowing roport of losccs, ganorally eatitas of the partios burned out, and tho insurance hetd Dy oach, are bolioved to spproximate correct- 1e8B : N. Burr, loss on building, $500. No insurance. A. Loytzo, total lose on blook and frame build- ings, 812,000, Tusured $G,000 on block aud %1,000 on hourehold guods in the Imporial, Lon- o, Willinms & Son cstimate thair loas on gro- corlos at $2,500, insurod 1,000 oach in Gisard and Tradors’. J.F. Hodgon, loss, 81,000. Tnsurad for $2,000 in tho Town Biato Mutual, of Kookuk, William Fow, loss 9200, covered by a policy of $500 in the Franklin, Borio & McCartliy oatimate tholr loss on ntook, mannfaetured cigers and tobscoo and flxtures at 34,000, "llioy woro insured for $3,000 in the Pheonix, Undorirritors’, and Hartford. 1. Scwior's loss on building, stock, and houso- hold goods is §2,600, upon wWhiok bo Liad insur- anco for 2600 on stack, Burlingbam & Robinson, meat markot, lost 8500 ; uo fusurunce, Swartz & Wingort, owners of tho building, lose a like amount, and'bave no insurance. Till & Steinmotz eatimato their loas at 82,000, Tnnrod for 1,600 in Hartford, Tho loss on tho building, owned by A. Lingscheid, was about €3 000, Ineured for $1,000 in the Underwriters', Dunstor, loss on building, $2,000. No wsur- atice. W, J. Cumings, loss on building sud ssloon stock and tixtures abont $2,000, Iusured for $1,600 in tho Underwriters', Sturtayeut, soloon fixtures, otc, loss, $200 ; no jusurance, RuwGodson, motal cornica mannfaoturer, lost on tools and finished work, about $600, onwhich ho hiad no insurnaco, . N. Blondiu, barbor; Miss Raymond, dross- ‘malor ; Horman Clark, and A, Dusman, in the Logtze Black, all uffered mors ors loss, the last two in housokold goods. TRAGEDY IN BOSTON. An Unknown Woman Brutally Mure dorede~Escnpo of the Avsaysin, From the Noaton Globe, Dec, 6, 0Ono of tho foulest murders that Was ever pers otratod occurred Inge night in Dorobestor, in 2o lacality known as Upbam's Coracr. 'Tho viotim ia an unknown woman of about 80 years and boyond this face and tho dotails of timo and place, aud tho naturo of tho injuries that re. sulted in dath, nothing is known of a certainty, aud rumor had everything slso to itself. At 10:45 o'clock a mombor of the family of Eamuol 8mith, & colored barber, whoro shop is on Columbia streot, adjoining tho old stone black- smith shop which stands at tho cornor of Ifancock and Columbin strcots, heard bounds like groans, which scemed to pro- oted from the tide of tho road oppo- site lho shop, Tho attontion of M. . Smith was dircctod to the nolses, and immadiately the wholo famlily wout out of the door into the streot. As tiioy oponad the door, thoy suw npon thie sidowalk, sbout five rods distaut, o man evidontly lying upon the body of a womay, and heard the groans with porfeot distinotness, Nr, Smith rushed to tha spot, aud his family shouted for tho police, When about halt wayto tho placa tho man, apparontly sronsed by the cry of Syatel ! jwmpod up, aud, Lounding over “the wall, sped adross tho vacunt lot sud was soon Iost to sight. Mr. Smith was almost immediatoly jolued by Sorgt. Collyor of Station 11, who Land beard 1ho crlos for the polica, aud thay togotler ox- amined tho woman, Thoy found Lor head com- plately coverad with blood, and porvolved at ouco thnt sl lind bean tarrilly'injured 3 but, hearing hher moans sud porcoiving that she broathed, thoy thonght that ehe was not fatally injured;’ and, procuting & laddor, they Inld’ across it some oards, and boro hor, fu tho midst of the grast crowd that almost {mmodiatoly gathored, to tha stablos of Mossry, Hall . & Wilson, n fow rods away, on laucouk mtroat. Doctors Bteadman and Gilman soon arrived, but not until the wom- nu had breathed her last, somo ten minutes aftor tho digcovory of the murder, Tho aight of the woman wan pitiful in the oxirome, aud was cule onlntod Lo atir to wrath avery teollug of a mau's natuye that can Do wrought upou by doeds of wtrocloud violonca, Ior hond was literally lmnmlml to plecos, sho boving beon struok ab onut #ix Limes with such violenco s to erack har shull in as mm}y difforant places, aud to tear off rent picces of ealp and flosh from her skull. ne hlow ovor tho right eyo roomod to have uunllflowly oxtivguished it, and the right side of the hoad waw utrihpod from forehead o crown, “Che back af hot hoad had been atruck in & number of placos, and from mouth, noso, snd oarg tha blood wes coziug forth, Ofoer 1 H. one-half of which i Kimpeon dincoverad the woapon of attack lying upon the stono wall, {nnl aboyo the woman'a hiead as gho Iny across the sidowalk, It waa the ond of a carrlago-shinlt, nhout two feot long, tor~ minating u a henvy brass forrule, and with ono of its edges slightly nouto. It had avidently n sawad off, and tho odgon of tho largo ond ad Dboen ohamporod smooth with a common koifo. It was covorod all over with blood, It was just Auch & woapon as it wonld soom could slono lnflict such wounds. 'Tho daughter of Ar. Bmith, the Larber, was ong of tho family, g1t camo out into thio streotto find the sonrce of of tho groans, and she aflirms that aa sho was |* walking about tho atroot at difforont times dur- ing tho houra proceding the murder sho saw tho very rian whom sho sfterwards snw running across tho flolds, Tho desoripiion givon of him is that ho was & young man of about 26 years, of good,--it not f«ntuol, appoaranco, o wagdresasd throughont ) biack, and woro upou his hoad a nice binck silk bat. 'Lho Bmith girl says that sbio snw him firet in tho vicinity of tha stables whore ths body was tnken at tho timo of the elarm of fire from Dox 316, and that ai Mr, Hall looked out of lus door and Inquired of anothor man passing by which hox the ‘alarm camo from, this foltow stepped Lishind o larga treo aud romeined thare till tho door waa closed again, She aleo snw him again, noar Lho corner, & half dur lster, as sho was golng nto tho Louso. ELDRIDGE-M'MAHON. ‘Tho Memarkablo Libol«Case in Wests chester County, N, Y. At tho oponing of tho court yosterday morn- Ing the Rov, Henry Halden testifiad as Follown ¢ I novor know that Mra, MoMahon had beon_di- vorcod from Eldridgo, or, tudeed, that Mr, Bl ridgo had bean Mrs, MoMahon's finsband, until Jul‘{ 12, 1871, whon I oatled upon Mr. MoMahon to doliver tho messago from 1ildridgo ; ho opan- ed some papers, and said that Eldridge had writ- ton to Mra, Modahon and throatonad to roopan the quostion of divorce, Mra. Busaonah Holdon testlfied:' I am the wifo of Robert Haldon, oue of tho detendants ; I have boon marriod {wenty-faur yeats lave Hyod In Mosrisanls ibirteon years, and have beon ac- r‘u\lhllbd with Mr; MoMahon and his family; T first heard of Mr. Francis E, Eldridge » fow dnys after ho attomptod suicide; Mra, MeMahon catng to our houso, and told me that ho had boen an onrly suitor of hors ; that ho had boon Yery unfor« tunnte, and that she had hoen the moans of it she exprossed grost sympathy for him, and crled; she would do evorytiing sho could for him, an would soud him ‘into tho couatry away from tomptations; ‘evory timo wo met, which was nestly overy day, Alrs, MoMalion spoko of A, Llaridge; 1t was nesrly s yoar aftor that bo- foro ho canto to our lLouso; in tho spring following, Mrs, AloMalion said that Mr, Eldildge wanted to come down from Uncnsville for & short timo to gou somo articlos of olothing, aud sho wautod us o take bim into our house during his sojourn in the neighborhood; Mr. Holden af frat abjected to accommadating him, but at last consonted, if Mr. McMahon should desire it tho firat timo I ovor saw_ Alr. Eldridge was tho day that hie came to ourhouso on April 27, 18703 Mys, McMahon had proviously doscribed Mr, Eldridge tomo a3 a porfoct gontleman in his mannors, I bad recelved po iutimation at the time that ho had been hor husband. Alrs, Ne- akon hsa spoken te me vory often of Mr, Eldridge. After Mrs, McMabon Lad engaged board for Lim, sho came to our housa for the purpose of arrangiug his raom; Mr. Etdridge came to the houco in dlrs, MeMn ‘hon's phaeton ; I remomber that Mrs, Mellahon hed arzangod for anr cildren to go with hor o Polham Bridgo; lhdy stayed thoro all day; n short timo aftor Mr. Lldridge cama to ohir hotteo 3 Iattonded au entertainment given by Mra, Mc- Mahon, which waa the first timo I was prosontat » mecting of Mrs. MoMahon and Mr. Eldridge; several clorgymen wero there; Mrs. MoMahon's childron came frequently to our houso in a car- risge while ko was thore, aud hio wont out riding with thom ; tho ohildren used to osll him Unole Trauk; after tuo onlgrtainmont, Mra. Me- Mahon met Mr. Iidridgo sovoral times at tho houso; sho talkod abont Mr. Eldridgo, and enid that he was_ the only man sho ever loved, but Mr. MoMahon was her mothor's cholee ; thia was soveral days beforo bo loft us the first timo; when 1t was known that he was_going away, Mrs. McMakon told me to wwito bim to atay longer, and I did 803 but ho would not stay ; Ieaw Mrs, BMcMahon a day or twoafter Mr. Eldridge bad loft, when sho ad- vised me to have nothing more to say to him~— that ho wae a villain; that it I rocoived any lot- tors from him, cither to roturn them to him fin- opanod or havd them avor to her; I subse~ quontly ssked her why sha had changed lor opinioii of Mr. Eldridee 80 much; sho raplied that ho had beon making fove to two ladies at this time, montioning the names of Miss Palmer, of Uncas¥illo, and Mrs. Thompson, and said sho thought that was a sufiicient reason. At this point o number of lottors written by Mrs, Mcdahon to Mr. Eldridgo wero Toad, in which she expreased hor readiness to open her purse for his comfort, and indicated her linger~ ing Seolings of autaclimont {or bim. 'rancie I, Eldridgo teatifiod : I first becamo ncqusiuted with Mra. BMoMahon throngh hor mother, known &s Julia Brown ; Ialso knew John Harrison, the stopfathier of Mrs, Mc)Mahon; ho kept & gambling ocatablishment at No. 8 Park lace; the plaintifl’a maiden name waa Rathe ono; Mrs, Harrison sont for mo ono afternoon, and fold we thet sho and her hus. band had been consulting togethor abont the futuro of their daughter, sad had decided pon me ss hor futuro companion, but I wau nover to divulge tho ocoupation of hor mother to hor ; she was thon at o convont, aud it wan arrangod that I should go with Mrs. Har- rison to nccompany her from the convent in Goorgotown, D. 0., I think; I wontas far an Baltimore, whore it was decided that it would be better for ma to return to Now York and allow Mrs, Harrison to fn alono for hor daughtor, which ahe did, aud I wos introduced to her the following day’; we wore manied, butmy wifo continued to with bher parcuts; I waa un- succossful in business in St. Louis, whero I 4f- torwards went; on my roturn Mrs, Harison omployed 5. Moahon to obtain & divorco from mo for her danghier; I thon went o South America and California, and lod a dissipatod life ; oun wy roturn to Now York I visited the house of Trona MoCroady to got some money I had boon robbed of, and thero attompted to commit sui- cide ; was faken to Ballevuo Hospital, where young Donnis Mc)abon called upon ing, aud tondered ms"’ pasistance on the part of his paronts ; as Aoon as sufliolontly rocovered, I wont to Uncasviifo, Jono., to board, whore I was sup- plied with funds to dofray my oxponsas by Mr. and Mrs, Medabon ; it wes arvanged ta have all corrospondence carried on by Mr. McMahon, or his sou Donnis ; Mrs, MoMahon, bowever, did write a namber of [ottors to mo. [Thoso lotters woro read in undnuco.}mln ono of my lottors to rs, Mcdakion I gave hor o history of my carear, my passions, loves, and ndventures, misfortunos, ote, I rocolloct roceiving s letter from Mrs. MeMahon roferring to Lor family secrets. In auothor letter to moe sho inclosed a dlagram of Qustle Eden, tho residenco of Mr. and Mra. M- Mabon, snd surrounding gronnds, aud directod mo to como thero at & cortnin day and at s cor- toin kous in the morning; that if Isbould dis- cover a certain whito sigusl I migiit sporosch o partioular window, which would bo lof¢ unfast- onod ; open it and entor that way, so as to pre~ vont Ty presonco being known to ' the servants, aud thore in her sooioty to spond Romo six or wovon hours, which fustrustions I compliod with to the very letter, In his oross-oxamination he testified that he finvn Alr, Holden_the slloged libolous lottor to oliver to Alr. MeMahon ; that ho also com- municated to Mr. Holdsn what ho should expeot ina pecuniary point of view, on gondition of gupprasning fio publo swles'of Lis proposd book concerning Mrs, McAahon and. her fomily councctions, flo alno tostified that Mr, Holden ‘Wwas not aware that ko hiad beon mnrried to or divorcod from Mra, MeMalion until Jan, 12, 1870, after tho Bupply of fuads had boon out' o€ ab Unoaaville ; that he had psid attention to Mrs. Thompson, while Lo vwas aluo f‘ym 2 astention to Misg Palmer ; that he had solicited ansistonco Tor Alrs, Palmorand danghter from Mra, Thomp- Bon. ——e Chicago and 5t. Louls as 'Trade-Narts, From the Howard County (Mo,) Advertissr, Dec, 4, In thedo atringent thmes it bohooves our farm- ora and morohauts to lovk out for tho best mnr- ket in whioh to woll their produce and buy their goods. Bt Loulswbas heretofora hold a mo- lmpu]{ of tho trado of all thia rogion round abont, oxcept o8 toafow of our Iargest morcantile houses, whick, abous twico & year, mako Leavy orders trom Now York, Lhfladolphin, aud ofher Atlantio seaports, % Wo have now direct communioation with Chi- cago, auothor of the great marts of trade ; and 1t In begloning to lesk out that Inducomenis are hold out from this ontorprising city which should not bo overlooked by our businoss men of tho Woest, Eflgfldlllly shonld our stogk doalors have 81 6ye to thls, now one of the groatest cattle maris of tho world, An [ustauce worthy of no- tice ocowrrod n fai days ago. Two of our atack doslors loft on tho M., K. & T. It R, onoh with a lot of hoga for matkat, Oua headed for Chicago, the othor for 8t. Louts, They both voturnod ou the samo day, and roported that {hey bind pold about the samo freight on thoir hogs, But tho shipper to Chivago obiained 75 cents per owt,’ for his hoga more thaw.tho all times, so far outbld Bt Louls. Our atoek man, howovor, will not losa slght of tho faot that thoso two citios ara tho gront compoting mar- kotd for uoarly all Westorn shippors. Thoy will romombor that for all practical piurposcs tis ono in a8 accunniblo aa tho olher: and wherover the most liboral pricen avo offored, thither will the innumorabla carayana tend. 'Tlis #auso rulo wiil apply {o all nrticles of producey Lo ovary dos acription of morchandise, whethor of import op oxport, as woll a3 to tho coat of lm)gllt anid travol, Our peoplo ara at last vonturing, with tho biolp of God, to work out tholr own salvation, PLOT TO INVADE MEXICO. Dircovery of nn Hrganized Scheme to Make n Filibustering Expedition Ento Our Stater Aepublice=Arrest of tho Eingleadorys=Tho Onth of Nce crecys From the Atchfton (Kan.) Champion, About tan doys ago tidro camo to Atchison two of tho most shirowd and_oxporiencod dctect- Ives tn tha sarvico of tho Governmont, introe duced themeolves to Marshal Crall, prosented the propor and neceeaary crodontials, and siated their migslon, About one yoar ago the Heoret- Borvica Departmont zecolved advices from trust worthy sourcos that a geand schemo was boing organizod in Northorn Toxns, with n mzy pamed Roland A, Sutelilfo oy ity ace Luowladgod leader, to taske a filibustoring expodition into Moxico, to obtain n permanent foohold it poptblo with the limited nunber of mon thoy could command ; but if they failed in 1o make the rad at lodst a profitablo ona by -robibery andayllhgn, and osenpe with tho spolls t0 tho Untied States, divide the booty, aud spocd the romeinder of their duys in ease and-carfart, In ita infancy this seliomo was commonly falkod of in &l the neighboring country, and s it,wag organigod at a tino whon numoroits dopredations wero beiug commitied on the Toxan horders by Moxican dosporndoes aud mavanders, it recoiveq tho hoarty oncouragomant of "Poxaun, and sube stantinl support in tho shape of largoe ndditions to its numpors, The matfer was carefully walcle od by tho Government, throngh tho aid of ponco- ful Titizovs, whon suddenly the schomo was abandoned, andit coased to bo thosubject of con- sidoration. Sutcliffe ia doscribed ay a shrowd, une #crupulous man, of whoso antocodénts nothing is known. IloLoa an oxcollent education, is tall in staturo, and possessed of rather handgome foa tures. Thoke who know him sposk of lim ay one of the fow mon who aro boru to comman, and who roquiraed ¢the strictest oledience to his divection, he tomborary excitomout, howeyer, very suddenly coasod, and no more was heard of tho gigantic filibustoring schome, Notwith- Rtandiug this, Buteliffo wa continually busy runa ning ovor he countryy always apparcatly on~ gaged, bub” with no visiblo meaus of employ~ mont, About two months ago Madamo Rumor again mot stonea afloat, starling from dozcns of dilforent polnts, giving nccounts of acerot moot ings, being hold, tho onam of swhich could not bo discovored. Prominent among the places montioned was Atchison, aud it way ta this placo tho’ dotectives traced tho ringleadors, Recontly the Atchivon bravad was discovered, 40 of tho riuglendors rroaled, and & number of impottant papers I.'Flunginz.[ to tho organ- ization * securad. Tho ~ placo where the meatings have boon hold and ‘whae the arrests were made is tho old house sitnated near Atohison Machine-Shop, known a8 the Wostor= flald pl'npm't{‘ "o two dotectives, in company vith Sarahal Orall aud Doputy Marshal Safford, went to tho placoand gucecedod in arresting four mon, ono of theto Sufeliffo, the acknowledg~ od hiead of tho organization, who hns bpen in Atehison for the past weak. Ifo visitod the Pout-Oflico on the arrival of ' evory mail, and al- way recoived a largo number of lotters, Benides Lin, 8 man by tho nama of Dunham, who i said to bo Sutcliffg's inscparable compaulon, was also takon. On tuo. peraon of {he ringleader was found a number of papors, including the oath taken, a roll of the Atchixon socioty, numboring somo’ forty names, including among thom a numbor of adventuters who S bt Intely are rivod in tho town. Sutcliffo was woll supplied vith monoy, lhaving, when searched, nbout $8,000 in greenbacks upon his porson, and_ho Dad Jiborally gupplled his followers whon they raquired it. “Tho oath wau a solentm aud fearful plodge, thic following belug a copy : In the presonce of Almighty God, the Father of tha Universe and tho Bearcher of all biarts; who knowelh avory act of our lives, aud Iy the presenco of: all s sembled hore, 1 moat solemnly wwear and pledga my. sclf nevar to divulge, under pain of tho rack, drcad of punlebinent, or fear of doath, aught that mey bo sald or enacted iii this assemblago’ {0’ keop Inviolavle the oths, pledges, past-words, and grips, and all mattors that'may bo rouglt in couverse peftaining to our Ors dor, * Should I, denpita my onth, make rovelation of ught that may occur, may my door b that ot deatl 3 may 1 bo diseinboweidd, my limbs sundered from my body, my earcass the faod for carrion, my blosched boues tio nbode of serpeuts; may my body Lo fio sbiding place of lcors, «d fuy tongio” cleavn (o {lia Toof of my mouth; miy my earthly oxlstouco be an cternal and ncver-ending hall, and my futurs an ctor~ Dal damnation, May all thia and morn be my portion I by word or aot I foveal an Jola of shess secrels, ‘Lotteraand othar papers on tho porson of Sut- eliffo rovealed tho faot that at loast one hundred othor simifar organizations are in existence, aud that be is the grand head-contra of all. Tho two mon wera takon East Sunday morming, aud will be hold for trial for high treason, MISCELLANEOUS. : Tho Carthage Advance predicts that in less than fivo years Southwost Missouri will have more manufactories than any othor portion of tho State, . —Tho theory of geologists that Kanens was onca covered with water reteives confirmation from tho fact that specimens of shalo from tho. cond alin{t at Comneil Grove exbibit well-formed, clonrly-dofined rico, grain, and stem, 80 por- fectly formed ‘that thoy look almost natural; also, marino plants and sholls of tho coal-forma- tion period. —~'I'lio long and bittor war holseen tha City of Quincy and Adams County, Ill., is finally to bo sottled. The Board of Supervisers Wedunoaday passed a rosolution inattucting tho Adams Counw ty dologation in the Legislature to secure tho pas«ago of o bill fimnung tho city reprosonta. tives ju tho Board of Suporvisors, sccording ta population. U‘pun this baais the cityas roady to go into township organization, and it is thoight that this will ond the conflict of iutorests, —Rumors of nowspaper chauges and congoli- dations aro rifo fust now in Kansas, Tho Leavenworth Call bolioves that the Z%mes ot Lhnabelty has purchased thio Commercial offico, aud that the two papera will be united under tho control of Mr. Anthony, There aro too many nowspapors of a cortain class in Kausas, It would bo o good thing for the people aud for the presout publishers if one-Lalf the papers would consolidate with the other hall.—Lawrence Standard. A Novel Ruailvoad. T'rom the Philadelphia Ledger, "Thero lins just Loen complotod at the machines shop of Lafforty & Brothers, Gloucester City, N. J., & four-ton locomotive, designed to run on ono rail. It {a built for & atreet-railroad compa- ny in Goorgis. This engina ean with proprioty hio callod a stonm volosipede, as it yests upon two wheels, oue following ~the otbor! Tho rail or track \Rmn whioh it is to run, & eamplo of which {4 1aid in tho yard of the builders, is styled & “Frismold, or ono-track railway,” ani {8 com- posod of soveral thicknesses of plank, built up in tho stylo of an invarted kol of a vousel, with 5 flnt rall on tho apox. Upon a trial, & speod of about 12 miles an hour was attained, and the invoutor aud patontoo claims that the speed can bo almoat doubled on o longthoned track, Mr. Crew, of Opelika, s, i tho iuvontor and pate entes of both tracks and ongines, and hio claima that his inventions domonstrate a tractivo powor suporior to anything in tho locomotivo lino of aqual welght, * ‘The capacity for ruuning curves is. yory much groator than tho two-rail systoma, - 'he track upon which the trfal was made con- tained 36 feet of lnmbor and 18 pounds of iron to tho lineal foot, proving itscl? oqual to & span of 20 feot, romalning fisin and unyiokling uador the prousiire of {ho ongine as it traversod the roud, The revolving tlangos aitached to the ongine, and which run on tho outsidos of onch whool, Mr. Crow claims, absolutoly lock tho rolling stuck to tho prism, sud obviate the necossity of so much hoavy rolling-stook in light traflo ‘at » high rato of apuod. [t s niac elaimed that a prismoidal railway built with s bogo of fourtoon inches, anglos forty-five dogrees, oan e built at o cost of $8,000 per mile, ‘Phie {nventor (g of opinjon that his engine gnd track is particularly adapted to the propelling of canal-boats, and will competo successfully with baro-pawet on catnls without nocoavarily intae- fering with tho nse of tho lattor, but he doss not stata lu what way. Tho engiue will shortly bo shippod Lo its destination (Atlanta#Ga.), whoro it goes Into u})nrnllun on a stroot-taitroad buils at Ifxu olovation of twolvo foot above the side wallc, . ahe Last Loga) Whipping which Will Disgrace Kentucly. From the Lexinton (Ky) Press, Dec, 4. Willism Bolin, a white man, convictod soma dayd ago of Eum lnmcn{, by atoaling lumber, aud aontonced Lo rocolvo lon lashos, was whipped at tho jail yosterday. Af tho trial Bulin l{)na-r— ol on crutches, and tho delay in the execution of tho sontanico was attributabla ta the condition of Lis hoalth, 'Lho genoral statutos which went in+ 10 offoot last Monday abollsh the whipping-poat, and Mr, Bolin oan go befors the world t0-dsy shippor to 84, Louis did, We sre nob preperod to auort that tho former cliy doss, o? will, ab | with tho proud consolousnces of havin) flx:mt Taah 10 030180 L Giimed wader & hfl 3