Chicago Daily Tribune Newspaper, July 2, 1876, Page 5

"WHE CHICAGO TRIBUNE: SUNDAY. JULY 2, 1876—SIXTEEN<PAGES. might have inspired the engraver on wood ol fate £l and respect for her memory, bat it aid with pity Dot 2 lidens platform is the bar'l that once contained smone, with both heads gone. He'll haveto do gome pretty ‘balancing on that cylinder. Yale educates the short-hairs and Harvard the gwallow-tails of American literutnre. Short-hairs properly came out shead st Springfeld. The Court st Cambridge, Mass., has gone into mourning for twenty-five daysin consequence of the number of seconds Yale beat Harvard. The Harvard boys spent some weeks in seleéting 2 new college-color before the host-races now they sdmit that blue suits them best. They chose gearlet. Eate Ficld has published a etrong plea for Anna Dickineon 2s against the bratal New York critics. Mies Ficld has had’ some bitter experience of the Xind hersclf. 1t isunderstood that Mr. Edwin Booth's resl- ence will in the fature be in Chicago, but his pro- fessionn! duties will keep him elsewhere the greater part of the year. Dr. Henry M. Field, of the New York Evangelist, ‘has arrived at San Francisco on his eastward tour aronnd the world. He will reach New York about the middle of July. . Mr. John G. Saxe is lying seriously il at his residence in Brooklyn, and will probably not be sble to lecture mext winter. Iie expresses doubts himself of his recovery. Oftspring of the patriot fathers, in countless pumbers, will commemorate the virtues of their progenitors by getting drunk this week. Such is the logic of enthasiasm. . The Arcadian Club, of New York, s semi-re- epectable Rohemian organization, is aboat to dis- appear from public attention, of which it has al- ways claimed a larger share than it deserved. Mr. Isasc Butt, the Irish Home-Rule leader, will visit the United States during the coming sutumn to deliver lectures in several cities. He will be) accompamed by his sonm, Mr. Robert Butt, and several Home-Rule members. b Yesterday there were thirty-seven of ‘‘us States;" to-day there are thirty-eight. Colorado has **jined.” **God bless u, every one," as Tiny Tim s2ys in the Christmas stories. We have long thought it was time Tiny Tim did some service for the Fourth of July. A Madrid paper repeats the statement thatDon Carlos isnow in Americs, with headquarters at Philadelphia. It is thought that thisisa fine ob- jective point for the preparation of new campaigns, as Carlos can meet at the World's Show without suspicionmany influential Spaniarda, Gen. Emory, who has jurt been placed on there- tired list, gradusted from West Point in 1831 He is the same Emory who commanded at New Or- leans during some of the late riots. His retire- ment leaves Gen: George A. Custer the senior Lientenant-Colonel of cavalry, and consequently the first in the line of promotion. Miss Ada Monk, o favorite actress of Pittsburg, New York, and New Orleans, was married in the last-named city recently to Mr. William Hew?'tt, of Jecksonville, Fla. They met twelve years 2go at Pittsburz, and Mr. Hewitt then proposed mar- risge. The match was, however, broken off by ‘'his father, who threatcned to disinherit him. e 'has been constant to his first love cver since, and the marriage has at last resuited. A mob, Friday, at Lancaster, Ky., In lynching one murdercr, allowed another to escape. From this episode may be culled two thoughts (as the twaddlers in DBoston discuss)—first, that Judge Lynch, even with a hemp-stretching shortage of 50 per cent, allows fewer man-killers to escape than the process hypothetically endowed with the **iron grip," and, second, that what is one man's bad luck may be another man's good fortune. The Williams. College stadents will hereafter wear Oxford caps and gowns throngh the Com- mencment season. There may be 2 spice of vanity in this new under-graduate wrinkle, but there are obvious good qualities in the gowns; they will equalize the class in respect of dress, and eave many & student, who cannot afford it, cither the expense of a dress-coat or the often keenly felt em- ‘barrassment of appearing on the platform without one. A Liverpool newspaper states thata very un- usnal ceremony occarred at the Stock Exchange the other day. Not aeingle sale had been recorded on the sale-board up to the time at which the morn- ing prices are made up; and the members of the Stock Exchange presented their Chairman, Mr. Richard Withers, J. P., with a pair of white gloves, expressing their wish that he might long be spared to preside over them. The Tires funnily ‘heads this announcement **Diminution of crime.™ The petrificd body of Fin-MaCoul, the giant of flge noted Giant’s Causeway in Ireland, has been dizcovered in that country. The giant is alittle more thun 13 feet long. Americans wiil take a juet pride in learning that the person who has made this discovery is also the owner of the American Cardiff Gizut. Itixone of the most wonderful co- incidences on fecord that this Mr. Dyer shonld be digging about under the surface so much, and twice meet, &t the depth of 8 feet, petrified giants such 8£10 otlier man has been able to find. Mr. Gallenga, the oldest leader-writer on the London Times, had a pretty little quarrel with Sir Philip Rose at Pera, which almost resulted in & ducl. Sir Philip went to Constantinople as a del- egate from the Tarkish bondholders to try and meke an armngement withete Por‘e, This mis- sion was a failore, and be attributed his want of success to the way in which Mr. Gallenga hod wriue_n down Turkey in the Zimes. So, on chancing to meet this gentleman at a hotel-table, be said in 2 lond voice that he considered the Times correspondence a tistue of falschoods. Mr. Galenga gave him back the lie; high words en- eued, and finally Mr. Galenga threw a glass of wine in the Baronet's face. It was thought a duel would result, but the fall of Abdul-Aziz bronght the mission of Sir Philip to an abrapt termination, and he left Pera. Miss Grace Earl, who is occupying a studio with her brother, our well-known animal and still-life painter, Room 26 TRisUNE Building, has just com- Ppleted a very remarkable crayom portrait of the children of John R. Walsh, Esq. The two chil- dren are grouped in a single pictare very graceful- 1, and in the serionsness of the one and roguish- ness of the other present contrasts of expression which make the picture a very striking one. The portraits are not only very strong in likenees, but they ehow an exquisite delicacy of treatment, & fineness of modeling, and an artistic degree of fin- ish and softness that are eurprising—especially ‘when it is coneidered that it is only a year since Miss Earl commenced @rawing with crayons. The portrait to which we have alluded, and other chil- dren's heads which she has finished lately, are rich in promise for this lady’s future work. - ——— ECONOMY 1S WEALTH. Among the various plans sought by the massesto economize, none is perhaps more effective than that of furnishing sapplles to consumers at whole- enle prices. Foremosr. among the champions of this enterprise is the name of Z. M. Hall, for many vears a Jeading grocer in this city, at the corner of Market and Raudolph streets. - Concern- ing the advantages attiined by trading with him, lfom 20 to 40 per cent is saved, as atiested by par- ties who arein the habit of ordering from him, and, 18 his stock is constantly changing, his goods are corzequently fresher and better. DBy this plan he has centralized o trade that keeps o large force constantly employed parcelig, packing, and ehip- ping to all parts of the country, suburbs, and re- mote parte of thecity, wherein lies the secret of &mall margins., _ 4 Mr. Hall has in connection. with his business the most aporoved machinery for roasting and grinding coffee und spices by steam-power, with a eapacity for roasting 5,000 pounds or coffee dafly in air- tight cylinders, thus rtaining all its strength and fragrance. The best gades of coffee that can be ‘bought are roasted and ground upon the premises dafly, and sold st the price of green coffce after making due allowance for shrinkage in roasting. Honsekeepers will do well to make a note of this, &nd gave the trouble and uncertainty of roasting by hand, —_——— IN THESE TIMES, “When corporations as well as individuals are 50 fre- Queatly and unexpectedly dropping into bank- Tuptcy, owners of property should sce that they have good, sound inemrance, such 8 the Traders' Insurance Company of this city furnishes. Assets over $500,000. Entire capital of $500,000 Insested in U. S, registered bonds. Office 25 and 27 Chamber of Commerce, LaSalle street. Other Zelisble companies also represented in same office. R J. Gmith, Secretary and Agent. —————— TRUE, IF WE DO SAY IT1 Our French dry-clesning process for cleaning dress goods of all kinds withont ripping up or re- movinz trimming hasno equal. Cook & McLain, 80 Dearborn strect. - ————— SOUTH PARK PHAETONS Jeave the corner of Oakwood and Drexel Boulevards ::d the Park Retreat at 9 o'clock 2. m., snd every €Dty minutes thereafter uatil 7p. m. Faré 10 BILL 300. The Supreme Court Declares It Unconstitutional, And the Assessments Made Under It Null and Void. The City Thereby Runs a Risk of Losing About $2,000,000, Cheerful Remarks for Persons ‘Who Paid Their 1874 Taxes. They Made Voluntary Contribu= tions Which They Cannot Get Back. Ir. Tuley Thinks the Legislature Can Validate the Assessments, ™~ BILL 200. IT 18 DECLARED UNCONSTITCTIONAL. Among the opinions of the Supreme Court filed at Ottawa Friday is the long-expected one in the case of Cooper vs. H. B. Miller, which in- volved the question of the power of this city to -collect its real-estate taxes under what is known as**Bill 300" This act,i%hich was passed early in 1873, left it optional wilh the city authorities to collect their tax levy by the special machinery which the act provided, or to avail themselves of the General Revehue law. The act was first tested in July, 1874, when the Collector applied to Judge Wallace, sitting in the County Court, for judgment against that property which was delinquent on city taxes for 1873. In about ‘half the cases merely formal objections were presented. Mr. Tuley objected that no valua- tions were inserted in the asmnc:mnu for judg- ment; others urged that other formalities were not complied with. The Clerks of the Court said they computed the amounts, and that Ed- ward Roby represented more than half of the amount contested. For all his clients he offered in court to allow any amendment to be made to make the record as 'g:rfcc(. in form as the stat- ute permitted it to be made, and urged the ar- ment against the validity of the law. Both ounty aud Supreme Court withheld any "decis- ion on this point. and merely determined that the bill was a blunder; so imperfect as to be in- capable of execution. At the session of the Legislature held in January, 1875, the act was amended in ac- cordance with the wishes of Comptroller Hayes, who_believed that it could be made operative. Under this act thus amended the city undertook to collect the taxes of 1874, and in July of lasi year the Collector ap- lied to Judge Wallace for judzment azainst the elinquent property. Notwithstanding the amendments, the Judge held that there were technical defeets which were fatal, and he refused the decree asked for. The case was appealed to the Supreme Court and nr%uen\ last Scptember. The decision now made public, though long sus- pected, is that Bill 300 is unconstitutional, and that all assessments and other proccedings had under it are void. The effect of this may be bfieflty stated. Taxes were appealed to the.amount of $1,300,- 000. They have disappeared from_the city’s as- scts, temporarily at least. At various tax sales the city bid in “land the taxes on which were about $900,000. Some of these tax-certificates harve beax redcemed, but not over & half, if that much. These certificates are algo valueless, and the only reason for their redemption is to get rid of the cloud on the title. THE DECISION. A UNANIMOUS VERDICT. The opinion of the Court, written by Mr. Justice Scholfield, is as follows: When the cases, of which Otis vs. The People was selected as the represeutative, were before us at the January term, 1875, we refrained from considering the objection urged against the fon- stitutionality of the act of April13, 1873, pwn 88 *‘the city tax act,” because in our opihion there were defects in the act itself which defeated' its practical enforcement, and we indulged the liopo that the wisdom of the Legislature might re- lieve us of the delicate and responsible task of pointing out wherein, in our opinion, such legisla- tion i3 in contravention of the Constitation. The amendment to that act of April 7, 1875, however, attempts no more than to obviate the epecific objections which we held in the Otis cuxe rendered it impracticable to enforee it, and it has thus become manifest that the principle which ve deem fondamentally objectionable in such legigla- tion has not been asserted hastily and without due consideration by the Legislature; and that if it Shall now pass unchallenged it will seem to have the sanction of the Court, and may in fature be- come the precedent of cndless local option legisla- tion in lcu of the general laws required by the Constitation. We fecl, therefore, constrained to pass by the numerous queations that have been dis- casged with so much ebility by the different coun- sel, with reference to the proper construction of the act as amended, and the r;inlarlty of the' various steps taken in the case, end to confine our observations to 5 THE SINGLE QUESTION, Ts the "uct, as amended, o valid constitutional en- actment? By onc of the clauses of Sec. 22 of Art. 4 of the prosent Constitution. the General As&embl{ 18 pro- ibited from passing ‘‘any local or special law in- corporating cities, towns, or villages, or changing ?r amending the charter of any town, city, or vil- age.” The words **local or special” in this connection are clearly need in contradistinction to the word *+general,” and the restriction, therefore. 18 equiv- alent to 4 command that all 1aws to be passcd by the General Assembly incorporating citiea, towns, or villazes, or changing or smending their charters, shall be general. ° In obedience to this mandate of the Constitution, the General Assembly paseed a act,-in force July 1, 1872, to provide for the incorporation of cities and villages, under the provisions of which citics ‘may become incorporated, and those already incor- orated may change their charters forits rovisions. tis unlimited in it application, and fully meets the requirements of the Constitution, It isnotand cannot be reasonably cluimed that it is not 8 gen- erallaw. Itcontsinsall the proyisions necessary to a complele municipsl charter, among others those relating to the .assessment and collcction of ‘municipal taxes. By thesc it is provided that such taxes shall be collected and enforced by the same ofticers, and in the same manner provided for the collection of State and county taxes. This act, with the exception of some amendinents immater- jalto the queetion before us, continued in force ‘was embodied in the revision of the laws made by the General Assemby in 1874 The same provisions in regard to the collection of municipal tuxss are also s part of the general revenuc law in force aince July 1, 1872, The **City Tax act™ provides an entirely didfer- ent system for the collection of municipal taxes to be carried ont and enforced by different oflicers. Tt does pot repesl and take the place of the general law on the same subject, either expressly or by im- plication, but on the contrury it recognizes in di- Tect terms ita continued existence, and provides in the twenty-seconds ection a& follow: +¢The City Council of any city shall have power at any time, in lien of the mode herein provided for the asscssmentand collection of general city taxes, to by resolution or ordinance elect to cer- tify to the County Clerk the amount or amounts required to bé raised_by taxation upon the sssess- ment of property for State and county taxes, and to collect the taxes in £aid city in the manper provided for in the General Revenue aws of this State, and in such case to abolish the office of City Assessor and City Collector. Provided, however, that noth- ing in thie scction contained shall be eo construed as to prevent such corporation ut any time thercaf- ter from providing for the eseessment and collection of taxes by ordinance and in the manner in this act hereinbefore set forth.” - It can hardly require argument or the citation of suthority to sugpart the position which we shall 2csume. that o law conferring power upon munic: ipal corporations to levy and collect taxes and Droscribing the mode, i to that extent the charter or organic law of such <orporations, and, being euch, the requirement of the Constitution is, it shall'bo 3 gencral lew, i General laws are said to be those which relate to or bind all within the jurisdiction of the law-msk- ing power, limized s thut powermay be in its ter- ritorial operstion or by coustitutional restraint (Sedj. on Statutes, 30). The nnmber of persons upon whom the law shall have any direct effect may, by reason of the subject to which it re- Jatos, ba vory few, bat it must operate equally and umiformly upon a1l brought within the relations and circumstances for which it provides (People vs. Wright 70 Illinois, 395). X The evil supposed to exist which led to theadop- tion of the clause in the Constitution under consid-. eration, was dissimilarity in the provisions of the different cities, towns, and villages: and while it was not degigned by the mere act of adopting the Constitation” to repeal the provisions of exisiing charters any fartherthan they were in conflict with Gther provisions of the Constitution which became operative withoit the aid of legislation, it was in- fonded, 26 is plainly manifested by tht lanzuage employed, tLat no city, town, or village shonld thereafter becoe incorporated, or have its charter Changed or smended excent by & general Jaw. All cities, towns, and villages becoming incorporated would thus be governed by the same laws and all ‘having their charters changed or amended would, to the extent of suck change or smendment, like- wise be governed by the eame law. Neither the letter nor tb:h spirit of the utunuc. éhem{ure;‘ %ulg‘:: that, under the pretense of enacting general lav in relation 0 d&u, towns, and villages, diferent eystem of munielpal oy can be provided by the Jenoral Assmbly for differcat. cities, dif e mad T ot vilagee, o Cihes, diftwent The section we have gnoted from tho Clty Tax act Jeaves it optional with the City Council w}vxclher the act shall applyto the city or not. e are Vound to judicially know that many cities in the State have become-incorporated under the general law, and have not elected to procecd under the City Tax act; 80 that, where there shonld be u single general law, uniform in its_operation, we have, if thia may be sustained, two local or special I2ws, unless indeed it shall be held we may have an indefinite number of general lws in force with dissimilar and discordant provisions in_relation to the chartera of .cities, towns, and villages at the same time. It i3 true what are styled “LOCAL OPTION LAWS™ hzve beensustained by thiz Courtand by many other courts; but 8o far a8 we now recollect this hasonly been as against the objection that they were not laws, but'an attempt to delegate legislative an- thoity to the people. 'The question whether such lawsare ‘*local or snecial ¥ within the meaning of our Constitution has never been decided here— and. if there is any decigion elsewhere concerning them as_eneral laws against objections urged undera like constitational restriction, we have been unable to find it. 1f there may be two lawe, either to be iiPforce at the option of those representing the ity authority in relation to the levy and collection of taxes, there mav be two euch laws n relation to_every other question nffecting municipalities; and if there may be two, they may be” maltiplied 'indefinitety, for either the local option brings the law within the prohibition of the Constitution or the General As- sembly is unrestricted in regard to the cnactment of such laws. 1t will, therefore, be obvions if ‘‘local option laws™ are not within the meaning of the words *+1acal or special laws, ' this clause of the Consti- tutiofi is of no valne whatever: for it nceds but to change the form of the legislation to produce pre- cizely the srme results as those from which it was designed to prevent. 1t would be only nccessary instead of uayiniu heretofore in special charters: ** The City of Chicag *‘the City of Quincy,” or **the City of Peorin,” etc., Sl have pow- er." or **may," etc., simply to_say, ‘‘all_ cities shall have power," etc., or ‘*may.” And then , add u section conferring the option upon any city to adopt or reject its provisions. 1t must not be understood that we claim there is # NO DISCRETION to determine whether a city &hall become incor- porated or not, or whether a city incorporated at the adoption of the Constitution may elect to change or amend its_charter by adopting the pro- vigions of a general law enacted for thut purpose, for these rightz are unquestioned and are within the contemplation of the Constitution, nor must it be understood that we claim that the discretionary possers contained in the genersl law must be exer- cised in the same manner and to_the same extent in every municipal corporation. We claim simply that when the election is made to become in- corporated, or to change or amend an exlst- ing charter, the incorporation must be. under a general law, aud the change or amend- ment of the existing chorter must be by adopting, to the the extent of such change or amendment, the provisions of the weneral law; that the measure and limits of municipal powers and dutics, so far as they arc & subject of regula- tion by the General Assebly, must be prescribed Dby the general law, and that it must absolutely and of ite own force be applicable as the measure und Jimit of municipal powers and duties to all within the class to whom it relates. ““The City Tax act.” assuming to be oblizatory only to the extent the City Counci! muy elect to proceed under its provisions, in preference to those of the genceral law, is NOT A GENERAL LAW, ‘but is **local or special” to those electing to pro- ceed under it The lucal oi)l.hm clause affects and characterizes itasa *‘local or spccial law, and Dbrings it.within the constitutions! prohibition, and it cannot, therefore, be sustained as a valid consti- tational enactment. The judgmeat must be affirmed. THE EFFECT. M. F. TULEY. Inorder to ascertain the probable effects of the decision on the finances of the city, and what means, if any, can be resorted to to sccure the collection of the taxes of 1873 and 1874, & TRiB- GNE reporter called upon the Hon. M. F. Tuley, with whom the following conversation eusued: “)Mr. Tuley, I presume you have learncd that the Supreme Court has declared the tax law known as ‘Bill 300° unconstitutional?”’ 4T heard a little while ago that the Court had sustained Judge Wallace's decision.” «Tt goes further than that. It goes beyond Judge Wallace’s opinion, which only pronounced the act imperfect and defective. It unquestion- ablv decides that the bill was local and special in its character, and therefore unconstitutionel and void.” T did not so understand that to be the de- cision.” The question now to be considered is, how can these taxes be recovered and paid into the City Treasury e ) = «Under existing laws there is no way that those taxes can be collected.” «Can the Legislature afford auy reliefd" “The Legislature can authorize 8 new assess- ment and levy.” “In view of the fact that the assessment was made by the city officials in good faith, and that the collection of the taxes was anticipated and . the money appropriated for the benefit of the public, cannot the Legislature pass an enabling et declaring the assessments and levies for 1573 and 1874 valid?” “The Legislature has the power to legalize & yoid assessment, and authorize the collection of taxes assessed under a yoid law.” “Has not the tax legislation of this State always been more or less hostile to the collec- tion of taxes; or, in other words, don’t it permit of almost unlimited tax-fighting?” “This is a tax-fighting State, and legislation has always been in the interest of tax-fighters.” “What do you think will be the result of this decision?” It may hankrupt some of the towns in the State which have beenworking under ¢ Bill 300.”” “ How will it affcet the city certificates? «The only thing to be done is to let the cer- tificates alone until the proper legislation can be obtained.” ) I erstand that thesc have been appealed, about $1,300,- and enjoined taxes amounting to 000.” Yes, that's sbout the amount; and the city ‘holds about §550,000 in tax certificates.” “There is_some srospecr,, is there not, that the Iatter will be redeemed ¢ Well, these certificates are a cloud on the title to the property, and the owners will be obliged to clear it before they can mortgage or dispose of it, and this in the majority of cases they will do rather than have any trou! le.”” +'Can the amount of city indebtedness thus increased by the decision of the Supreme Court be funded or bonded?” @ Under the law the bonded deht cannot ex- ceed 5 per cent of the assessed valuation. The resent bonded debt is about $15,000,000, and to increase the bonded debt, so as to fund the in- creased judebtedness of the city, would require a valuation of about $400,000,000. On this valu- ation Chicago would pay much more of the State tax than at present; and, while this would doubtless meet the views of the Graugers, it would not meet with any satisfaction from our citizens.” +In what way would you frame au act to legalize the assessment and the collection of the taxes levied in 1873 and 18742 «] have not read the decision of the Court, and am not prepared to answer that question.” This terminated the intervig. THE COMPTROLLER. Thinking that Comptroller Farwell might be able to throw some lizht on the subject, the reporter procecded to impale him on the point of a lead-pencil. «3r. Comptroller, what do you think of the decision of the Supreme Court on ¢ Bil1 3001” “1Vell, it's u good deal like Idcking s man when he’s down.” “IWhat can be done about it?’’ 47 don’t know,—probably apply to the Legis- lature for relief.” B «How will it affect the city certificates issued in anticipation of the collection of the taxes for the years 1873 and 18742 ® ft can’t affect them in any way. The city certificates have been continually lopping over. When one certificate became due it was paid <with the proceeds of another, and at the present time it would be impossible to tell how many certificates issued in anticipation of the collec- tions for those years are now outstanding.” “ How will that indebtedness be met{” «1 suppose it will be extended on the books and z tax levied for its gradual payment. But I can't really say. 1 heve not read the decision of the Court. The Law Department is ‘out of town, and I have not had any consultation on the question.” ALD. M'CREA. A reporter for Tus TRIBUSE called on Ald. McCrea last evening, and while conyersing with the gentleman on the subject of the city’s finances Comptroller Farwell happened along and joined the interviewed and the interviewer. Of course Mr. Farwell thus became an object of attack, but he did not seem to mind it much. “What do you think the city will do sbout this decision on Bill 300 d the reporter, aiming his question at either, and both, of the gentlemen. Ald. McCrea—I have not read the decision yet, 9'nd do not know just how it places the ity 1t seems the city is ont sbont a million and a quarter of dollars, with no immediate pros- pect of our getting it back again,” said the re- porter, with & modest desire to add what infor- mation he could. ' Afr. Farwell—I haven’t reed the decision either, but I don’t believe the city is left with- 1873 and 1874 were objected to on the ground that they were made {n accordance with the city taxation law. That objection cannot be urged against the levies of 1875 and 1876, which are made in accordance with the provisions of the general taxation luw. Ald. McCrea—TI don’t believe the people can take advantsgeof their own mistakes in the way now proposed. Mr. Farwell—The spirit of the law i3 that all property shall contribute its fair proportion for maintaining the cxpenses of the Government. T am under the impression that there is a pro- vision still in the statute which says that, where the tax onany property shall fail to be collect~ ed, it ghall not be utterly and irretrievably lost. ‘And beyond this opinion neither of the gen- tlemen had anything to say on the subject. EDWARD ROBY. * HIS OPINION OF THE RESULY. A reporter of Tz TRIDUNE, during the day, came across Mr. Edward Roby, the lawyer who has been fighting Bill 800 ever since it went into force, and had the following conversation with hirp concerning the results of the decision: Said the reporter: ‘* Can these appealed taxes of 1872, 1873, and 1874 be collected?” “They cannot.” . «Why?? “Beeause the taxes of 1572 were levied with- out anylaw. The law under which the city un- dertook to levy them was repealed July 1, 1872, The assessment was made after that time; the action of the Common Council inlevyingthe taxes was after thut time; the warrant was is- sued Dee. 3, 1872; the application to the court for judgment was made in September, 1873, The precept was issued and the sale made after that; but from July 1, 1872, the law had been entirely repealed. There as no more authority to make the assessment, or levy the tax, or sell the land thanif i had been done by the President of the United States. The taxes of 1873 and 1874 were levied under Bill 300, which the Supreme Court tias decided to be unconstitutional and void. Re- peated determinations have established that an unconstitutional and void law i3 precisely as if it had never been written. The paper repre- sented is a blank. There is no power to collect a tax or any other charge for which there was 10 law, and no obligatien in uny manner.” NO VALIDATION POSSIBLE. «Can the Legislature validate the tax levied \m‘{lg Ll,x,e city assessment of 187477 No. “\Why not?” uRBecuuse the Legislature has no power to Jevy a tax on a city. The Constitution, Sec. 10, Ari. 9, says that the Gemeral Assembly shall not impose taxes upon municipal corporations or the inhabitants or property thereof for cor- porate purposes.” “Can_it authorize the city itself to impose this tax?” “Not upon the property of persons who fait to, anfl' “'(fan the city be authorized to collect from those who did not pay on the State valuation of 1574 their pruPnruon:xl share of the tax levied for that year#” WNo « Can it assess the whole tax for 1874 on the State assessment of that year?” Tt can proceed under a_general law applica- ble to the entire State. In so procecding, it must in some form impose the entire amount that it desires to raise upon all the property within the jurlsdiction, and the body imposing the tax in proportion to the property within thet jurisdiction.” “The t appears, then, levied no tex for the year 1874, Can it now take theState assess- ment for that year aud- proceed to levy its tax upon it “ It could not make it under any statute now in force. If it requires the money it can leyy it all next year. For iustance, there is an unlaw- ful debt of $4,500,000, represented by cartificates of indebtedness and other forms of paper. The city requires its money for its regular expenses mext year. If present legislation will permit tie collectiorr of the tax of 1874, unlawfullylev- fed but not paid, they can unite the whole and collect $14,000,000" next year. The law applicable to the collection of money for any purposes would be appliceble to the collection for a deficit caused by this obstinate persistency in attempting to raise money under special laws, and to pay unlawful debts, if there wus any power :me'whem to raise money unlawfully and for illegal purposes.” “The case stands, then, as if the city had actually omitted to make alevy for a cel yeari? YOLUNTARY CONTRIBUTIONS. 1t stands.precisely as if the city hed omitted to make a levy for the years 1872, 1873, and 1874, and certain citizens had voluntarily given money to the support of such public fnsmu- tions us they chose to sustain. e fact that thgy lave made voluntary contributions im- poses no obligation in Jaw pon other persons to make contributions. The fact that they had acquiesced in an unlawful act forms no_basis for compelling others to sustain like illegal i e hi: al propert upposing a man pays his personal prope tax under threat of dizs]t.n.int, isthata vglugmr; payment?? “The difficulty in that case is_that the threat of distraint s tlie mere duress that one private man exercises over anoter. If there was a warrant on which the property could have been taken end transferred” to another, so that the title would have been lost to the owner, it would have been such durcss that the individual obeying might have been proteeted, and the ofticer colleeting would certainly have been pro- tected in his efforts; but as there was no au- thority of law for the issuc of the warrant. and no power in the officer to enforce it, he would have been liable in sn action of trespass for anything that he did. He acted only 28 a private person, and was sub- Ject probably to the criminal laws of the State s a confidence operator or as a person obtain- ing money by false pretences. In such cases tlie person wrongly taxed either pays voluntarily or he Is protected fully agaiust the wrongdoer by the criminal and civil processes that ap;::?‘ to civil processes that apply to individuals afike. The city itself cannot be a criminal.” “ A person, then, p:\)-ins,r his real-estate taxes Thas no redress whatever?” 2 @ It has been decided in this State that where amanpays a personal-property tax under a warrant, regular on its face and lawful, if the city bad in fact no right to the money, he can collect back the money, because it is paid under duress of ‘a lawful ~warmnt exceuted by an officer who is _compelled unier chutlas to execute the mandate. But where and is the subject, and to be sold only in such a manner that it will cloud the title, and cannot divest it, it hus been decided that, if a person pays to prevent such sale, it isa vuluntn?'tg - ment, and the money cannot be recovered from the city or the corporation to which it goes. That was decided in’ two cases which arose in this clty.” TAX CERTIFICATES. & A good deal of this propenty has been sold at Collector’s sale and bid in by the city, which holds the certiticates. What validity have those certificates?” “None. Theruleof law is that there must beavalid jucgment and s valid execution, or command of sale, or the sale has no validity. In this case the Eudgmv:m. was as much without authority asif a Justice of the Peace should render & judgment for murder, and a sentence And warrant of execution; the power to sell was no greater than that of n Constable in such a cuge would be to execute the finul sentence. The sale was wholly void. No officer of the city had zny power to buy, and no one paid any money. These tax-certificates are not, in fact, clous upon the title, and they should be rejected, be- ‘auee thoy ars of uo more validity than if any persou should give a bill of sale on my property, and that should happen to find its way upon the record.” - “’f‘hen, they form no part of the city’s as- setsi? “They are not worth one solitary dollar ex- cept for purposes of imposition upou those who are ignorant, or for extorting money by those wetiods which are charged upon tax- buyers.” “But they go on the nhstracbbookg a8 8 dound?” “Yes, and the demand of any mane% to re- 16ase thiat cloud is illegal and unjust. “There IS no epithet that has ever Deen applied to tax- lawyers who purchase under the ordindry methods of tax-sales that would not be applica- ble to the city if it should undertake to extort money by means of these unlawful clouds that it has imposed upon this property.” TIE ABSTRACT BOOKS. «TYill the abstract firms take notice of this decision of the Supreme Court s removing those clouds#” ~‘They undoubtedly will. They dare not meet the nwnber of land-owners, who are their customers, if they place those clouds upon their abstracts and o notat the same tune place the decision that removes them. Their abstracts would be false without it. On this matter it chould be remembered that up to the case of Andrews vs. The People we havehad no decision that emapaced from the Supreme Court that a Chicago city tax was utterly void, orat least we have had none, of that character since theabstracts hayvebeen s carefullykept as atthe present time. But now we have that decision, and the decision as to the taxes of 1873 and Isgiid the term had been abolished. al representing several thousand 1:;La ins u.\e; City of Chicago were made under judgments rendered at that term. The decisions in' Beau- bien vs. Brinkerhoff and subsequent cases were that term was a nullity and that the judgments and sales did not transfer the title. The judg- ments und eales re all noted upon the ab- stracts, but in almost every instance are noted sdfe of the decisions which declare them void. The abstruct men will undoubtedly follow the precedent which they have observed more than thirty years.” . TOE REMEDY. - ;‘s ;g!mt remedy ‘do you see for these trou- bl X The only way to get the-city out of this trouble is get some on%ccrs who are willing to obey thelaw and try to adapt themselves to it. Ihave been studying for aweek upon the Rev- enue laws in force before 1870, and the old ‘Township Organization law, and they were cer- tainly as difficult to understand and'to proceed under as it was possible to make laws; yet the officers of the towns and counties throughout the State attempted to obey the law, and Iound themselves quite successful in doing their duty, and we never had much difficulty. Had the of- ficers refused to obey, and thought themsclves wiser than the law, and undertaken to dispense with it, we would have had the sume troubles then. The constitutional provisions are easily acted upon, and the general statutes for the collection of the revenues that we have had ever since 1872 are casily obeyed. There is no objection of any kind to compliance with those statutes. TFhere is no expense incurred in com- lying with them. Ifthe fees of Town and ounty Collcetors are too high, the Constitu- tion tprovides for a classification of counties, and the fees in the clasg, of which Cook County is almost the only one, can be reduced 1o & bare compensation without difficulty. The Dbest remedy is to test fuirly every. luy you liave, and there is no doubt but that with moaerate intel- ligence future revenues can be collected, and more than 25 per cent of the past expenditures of the city casily curtailed.” BORROWING MONEY. THE LABORS OF THE FINANCE COMMITTEE. The city’s financial condition continues to be the topic upon which the Finance Committce is cudgeling its brains and calling to its aid the brains of Chicago’s prominent citizens. All ae- kuowledge the necessity of immediate action, and, with commen honest purpose, are endeay- oring to do that which will be for the city’s best interests. Another informal meeting was held yesterday morning at Ald. McCrea's oftice, at which, in ad- dition to the, Finance Committee, Marshall Field and George Armour were present. The meeting discussed the plans proposed at the Friday-afternoon meeting,and pronounced them good. . THE RESULT will be that the Finanee Committee will proba- bly advertise for a loan from the people. The sentiment among the bankers is that they would not be justified in loaning depositors’ money to the city, inasmuch as it is liable to be called for at any time. Thkey think it would therefore not be pradent to loan the city money on ayear’s time, and the Finauce Committee deem it pru- dent not to muke any shorter paper, because the borrowed money will be based on the tex- Jevy of 1576, th¢ greater .part of which will not bLe collccted under a year's time. The generzl ides secms to be that there is no use in making this short paper when it is evident that it cannot be paid when due. The bankers are impressed with the fact th: the city must have money, but iustead of their- loaning out their depositors’ funds, which they might be called on ina few days to hand over to those same depositors, they think it would be best to GO RIGHT TO THE PEOPLE for this loan, with 7 or 8 per cent securits, Whichever the Committec shull think proper. It 1s the gepersl opinion that the people will glidly respond. The amount of the loan will mnot be over $1,000,- 000, and the Committee hope to get along with less. At the meeting Yesterday Eev- eral rentlemen expressed the opinion that if the city wanted money st 7 or 8 per cent, plenty could be bad. The most encouraging part of the business was, that Mr. Fieid and Mr. Ar- mour each expressed his willingness to loan the City $50,000. Othier welllnown and wealthy citizens = will no doubt be willing to follow suitin this matter, andit is thought there will beno dificulty in placing the full loan. A prominent banker has the” credit of /Buggesting this course tothe Committee, and, in evidence of his sincerity, he sayshe is sure his depositors will draw out as much as $200,000,, which they will be very glad to loan to the city. As soon as all the preliminariescan be arranged, Joans to the amount of $10,000 and upwards W be made. The sum of $10,000 has been fixed upon as the minimum to obviate the trouble of keeping track of avery large num- ber of small loans. The fact, also, that coun- terfeiting conld be more successfully carried on where alarge_smount of small certificates is issued has had its weight in _determining this action on the part of the Committee. "It is gratifying to know that the representatives of Chicago's wealth are coming forward, ready to show their 5 UNABATED CONFIDENCE IN IER ABUNDANT RESOURCES. The opinion that they areall stockholders, as it were, in the city, and that they cannot afford to let it go down, unimates all, and out of this fecling something of a substantial nature will no doubt result. 5 There will be another mecting of the Finance Committee at Ald. McCrea’s office Monday morning to further discuss the situation, and to prepare a report for the Council which mects in the afternoon. Although the Committee is mere dress-parade. The aim of its proprictors isto make it & charming saburban home for those who wish to escape the city for the sum- mer. ————— LOW RATES EAST VIA CINCINNATL After standing firm on the old rates ever since May 1 the lines from Chicago to Cincin- nati commence to-day to sell cheap tickets to all points East via Cincinnati. Office, 121 Randolph street. E. GALLUP, General Weatern Passenger Agent. ——r————— THE PEOPLE APPRECIATE A. H. Miller's closing out sale at auction, as they can purchare any article at their own price in watches, diamonds, jewelry, orsilverware. This elegant store is crowded every day and evening with our best citizens, who are taking advantage of this unusual chance to not only provide for pres- ent wants, but to even lay aside for futare usc, 1s they save largely by so doing. 61 Washington street, near State. ——— LAST OPPORTUNITY via Baltimore & Ohio Raiiroad to visit the grand Fourth of July celebration at Philadelphia. Passen- gers taking our 5 o'clock Sunday evening train ac- rive in Philadelphia early Tuesday morning, July 4. Secure your tickets and berths early at 83 Clark street, or depot, Exposition building, foot of Monroe street. T. 1. Foxna, City Passenger Agent. — “ ART IMITATING NATURE." A coating of diamonds of a pure crystal urface. These are Parisian diamonds. Their lustre is per- petual. For sale only at Richard Hamphrey's jew- elry store, No. 770 Broadway, opposite Stewart's. Goods gent C. O. D., with privilege to examine be- fore paying for them. Send for illustrated price- list. I have no agents. —————— THE MECHANICS' AND TRADERS' SAVINGS, Loan, and Building Association, 70 Washington street, Portland Block, is now issuing the fourth series of shares, dated July 1, 1876. The ex- perience of these associations has thoroughly demonstrated the fact that there is mo safer or more profitable investment for kavings. ————— THE TWO ORPHANS AT GENTILE'S STUDIO, The Union Square Company twere 50 delighted with Gentile's photographs last year, which were unequaled in New York, that they are again pat- ronizing him. 103 Statestrect. JamesO'Neill, Chi- cago's favorite, has had a series as Pierre, L PARLOR ORGANS. For style, skill in workmanship, durability, and character of music, the Taylor & Farley organ cannot be excelled. For sale or rent, very rea- gonably, by Pelton & Pomeroy, general agents, 229 and 231 State stre . ————— BOTTOM PRICES. The new hat-store of A. P. Harris & Co. has been dolng an immense business this last week. No one wishing to buy & hat should fail to give them a call. The prices are the lowedt in the city. e ————— HARKINS. ‘Harkius is opening a fresh invoice of boots and ghoes for the Centennial Fourth. If you want o nobby article, thiais the placeto find it. 89 Clark street, opposite the Court-Ifouse. ——————— A LITTLE MONEY GOES FARTHEST if you purchase Fisher's 2nd other refrigerators and ice boxes, Packer's cream freezers, or Kedzie water-filters of Jas. P. Dalton, 192 State street. See his Empress ranze. BUSINESS "NOTICES, . As long as our prtrons continue to keep us engaged as we have been for the past two years, we shall be encouraged Lo contirue our present ratcs, 3 for the beet full set of teeth; if not, we must Teturn to fancy prices, 330 a set. The finest gold- fillings at one-third the usual rates. W. B. M- Chesney, corner Clark and Randolph strects. e ——————— Coral lips, lustrous oyes, suburn locks are merely accessory charms. A lovely complexion, the chief component of beanty, is imparted in per- fection by no preparation save Gouraud's Olympian Cream. ~For sale by draggists everywhere. —_————— Madame Gettz Lucas, of California, first premium preseryer of natural flowers, will teach er process to o limited number of pupils. Apply forone week to 1. S. Platt's office, Room 4 Repub- Tic Life Building. . ———— Asthma.—It is useless to describe the tor- tures of spasmodic asthma. Those who have suf- fered from its distressing paroxysme know what It is. Jonas Whitcomb’s Remedy has never failed to afford immediate relief. e ———— Three medals were awarded at Vienna, Philadelphia, and New York to Henry Rocher. art- 18t photographer, 724 Wabash avenuc. Chicsg VEGETINE. “Tryh Is Mighty and Wil Prevall” Sworn Statement OF A & - confldent is bas the authority to '“‘f,"" an ordi- pance embodying the details of this plau, it will make known those details to the Council andthen ask for instructions in the way of an ordinance. J THE BANKS. It is not unnatural that commercial banks should be unwilling to make the loans required by the city, which would beat a comparstively 10w rate of interest for a period of time extend- ing to nearly fiftecn months. Not only would it De unwise for a banls of this naturc to lock up its. funds in securities which could not be easily converted into cash if a sudden crisis were to demand it, but it is really sgainst the spirit of the law for them to make these long loaus. Besides this, \when fall comes they can use their funds for short periods for heavy rates of interest. 1t is well enough for savings institutions, loan agen- cies, or private individuals to loan izoney to the city for Jong terms, but there should be no sur- prise that the commercial banks, no matter Tow swell inclined they may feel towards the city, should decline to make it any considerable ad- vances. AROUND THE CITY-HALL. The announcement that “Bill 300" had been declared unconstitutional by theSupreme Court created quite a whirlwind of excitement at the cuy-nafi, and was much talked about. The prospect of having farther complications hugcd upon the Dow overburgened city was looked upon as an omen of no zood. There were many wgu had expected it and were surprised that it hod not come sooner. It was regarded that the office of Tax Commissioner and” that of City Collector, being virtually doneaway. with by the decision, would be further declared vacant by the Common Council at its next mecting. The offices bave been nothing but positions for ]lame ducks” any way, and the abolition_of the nuisences would not” make much of a dis- turbance. ‘There were someopinfoss expressed that the adverse decision on the bill would render worth- Jess the certificates already issued, but the courts being not in_session, the attendant law- yors being absent and the city lawyers being away, but little could be lcarned refarding the robable result of the Supreme Court’s action. 5“2 man geve it as his opinion that since the city had lost 32,000,000 in taxes by the decision, it would be well for a_special scssion of the Legislature to be called, to make 8 law by which the city could assess, levy, and collect themoncy which belongs to it. o —EE———— WHERE TO GO IN SUMMER, In the Times of last Sunday appeared an edl- torial headed * Where not to go in summer.” This article is designed to tell where togo. There are many fine resorts sround Chicago, which though not so fashionable and flashy as some in the East, are quite as_comfortable and healthful; but among them ;%l dnm;a {ngsesscs 5o hich an average as the Fyde Park House, “ihich is situated In & beautiful grove directly upon the shores of Lake Michigan, about 7 miles from the Chicago Court-Honse Square. This superiority s due to several causes. Firstly, the lmn:lmii I:rger umtimx:n?;; fitfisu{lli fornished; secondly, because extremely fortunate one, being on slightly ele- vated ground, and included in_the South Park system, which is slready the largest and will soon be the finest in America; thirdly, because of the unusual healthiness of the place; fourthly, because of its egmundinmw _easu accessible boating, bathing, and gi ant finally, on acconnt of the generous taol E}:r(: Xl venfent appointments, and maruB!y convenfen! hggw D who recog- . "The | which destroyed the effect of the sales shol management of the Sk AT T T W e e e | Denoted prosiely as the decision of Newkirk | nise the place only from what thepave st ever killed. 1 think _that legislation | vs. Chapron is noted cn every abstract concern- revious to this scasol ob u}ru gn s S 8t Tl vl “toned st | el el s ld m e et | o now il sotond s G S yunt which w ac to what you [ issuc case. Many ju T & | e e e aciiose Thslovied of | derod 33 tho Marchtefm, 155, atier | A elied by fasbion 8a to render Iifes | BOSTON DOLICE ORFICER. A, B. STEVEYS: : bear Sir: From exposnre, T took slck about nine =0 with Lhenmatic_Feverc from which I suf- Jeren about four monhs. When, 1 recovered from the Tover 1 fonnd myself suffering with pafa fn my side and Conatipation, which brought on the piles. 1 cousuited Shyelcian, and paid him over £200 for sttending me, 0 311 the bile | was greguaily growlug worse, T She phigsicinn after avother was ¢mployed. until sevea ¢ the Best physicians of Boston bed taken my ease in Land. ‘On consultation between several of the Jeading phy- siohone ey Goneluded my complaint was asthims aud general debility. 1 had great diticulty in breathing, in Inhaler was required to affard me breath. Through the treatment of one physician I took from 75 10103 goxes ‘of calomel pills, und fll!llfil"'{ tried all the medicine that each physiclan prescribed. long sickness, aod the Vast amount ‘of medicine used to overcome the great pain, my kidneys became hadly af- fected. and ] suffered excruclsting pain fn the small of 1y back, with great difliculty in passing my urine, (’;ne physician sald I wus disessed all through my sys- tem, and he_regretted that he could fiv! me uo hope for health. My sufiering from Indigestion was 8o great that it was fmposible to keep any eolid food on m) stomach, flfldl the whole nature of my food was brotl ¢ oatmeal. r"l"fi‘w took @ prescription from a celebrated English 'who said my trouble was Bronchitls and Dys- touok elgbitcen bottles of medicine especially sts, and I have used 3. gxestd::\l of medicine from apothecaries’ rescription. 1 havetaken Sarsaparilla until you could count the botties by the dJozen, and, indeed, 1have given nearly all the ropular advertised medicine @ falr trial. * d a drescful cougr.hum did notaverageover two Liours' sleep a night r efght years. T e er policeman urged me to try Vesetine. but for a long time I refused, hl'lflzffll ‘completely dis- couraged irom taxing 50 inuch medicioe without say ‘bepelit; bowever, after urgent persuasion, 1 conciuded to try it, and before 1 had used one bottle I could eatand hold on my stomach 3 beefsteak, a thing i had not been able to do before for yesrs: indeed, 1 obtatned more sub- stantfalbenefitfrom the first bottle of Vegzeunethan from ad taken. 1Keptonimprov- physician, pepsin. T Prepared for Dyspej £t night, and 1 am now 40 pouads heav- for than I ever was before {n my life, and am, as 1 thiak, iiving contradiction of the prophecies of the most New Enzland, for with all 30 ood, seep welt 8z Beaith, R 40 bappi- cal e, and happl- £ e AN 387 Athens-st., Pollce Station'd. SvrPOLE, 88.. BOSTON, Mass., Nov. 22, 1875.—Then personally sppeared the above-named Eugene E. Sulll- VA, g:l‘l ‘made oath that the foregolng statement s fe me. truc, DelOl; 8ka B. BOWEN, nesz. Justice of the Peace. ® FURTHER PROOF. Facts Will Tell. 11; 'ordnl‘n nf:}cl‘ of Vege- heo past year | have suffered from & com- ;’x‘n’c':nfi“nx iicases. Loy in bed from the 3d of No- D mber untdl the middle of the following June, and on verage ald not sit ad ef , R. STEVENS, E£q.: e Sirs ' allow o cer. For 1 ain naturally thin. 7} a5 falling under the treatment of commenced (he use of Vegetine, Pl o I o Fatned 10 state, Wi ul ave Seighe! dna Can lt up il day, walk Lalf & 0 ecoursged, and ahall cont{nne using the LA e B Re A poor Az, but Tor the Sofor b satemear I refer Lo any ma I G or vicinity. ‘ours, very’ A_"J. BURBE Aug. 1, 1875 Gommtown, X. Tegeting Is Sold by Al Druggists. FURNITURE. FORNITURE! HALE & BRO. will continue their sale of Furniture; at less than cost, until the stock now onhand is closed out. Parties wishing goods in theirline will f£ind it for their interest to buy at once. 4 Our goods are first-class and must be sold. HALE BROS,, Nas. 200. 202. 204 and 206 Randolph-st. FIREWORKN, TRE § Ne BIG STOCK CHEAP. BITST BE SOLD. g ATE-ST, UV IFTEREST. SAVINGS BANK & SAFE DEPOSITORY. The ususl semi-gnnusl dividend of inter- est to depositors, at the rate of six per cent per annum, will be oicdited to tlieir ac- counts o= July 1st, and payable on and aftar July 15th. £ Interest not withdrawn will become 2 part of the principal and draw interest from,July 1st. Deposits made on or bofore July 10tk will draw interes: from July 1st. By order of the Board of Directors. JOHN C. HAINES, President. LADIEY UNDERCLOTHING. Aol We offer our extire stock of manufactured garments, conaicti xfi)o! CHEMISE, NIGHT BES, RA YWERS, CORSET COViAS. LAWN IWAISTS, DRESSING SACQUES, é&c., at_a large rednction. We pave on salo_the WARREN HOSE SUP- PORTER, the La'ies’ GENTEEL SUS- PENDER, the LUXN. BAND, and the latost styles in BUSTLE SKIRTS, &c. 245 WABASH-AV. NMASCELLANEOUS. GOLD DUST. Jewelers' Sweepings and Filings, Photographers® and all kinds of Waste Silver and Gold Refined and Asszyed. Returns promptly made. Bar, Sheet, and Granulated Fine Gold und Silver for sale. Old Gold, Silver, and Bullion bought. CHICAGO RE- FINING CO., 138 Fifth-av. 100 DON'T HAVE 10 Pay 5 cent to go to the best concert 13 the city on the 4th of July. Performance at 2 p. m., and lasts until 12 o'clock at night. POTTGLESER'S BEER GARDEN, and 371 State-st. PROFESSIONAL. DR. FRITZ. S. E. corner Clark and Madison-sts. PROCLAMATION. WrErEss. I positively know that my treatment il cure Deafness, Sore Eyes, Catarrh, Consump= tion, Spermatorrheea, and Diseasesof the Liver and Kidneys, Female Complaints, etc.. ete., Twill, for the next thirty days, treat all pationts and wait for my pay until three months after they are cared, thia makine a positive guarantee of s cure in every case. We detect and describe all diseases without \siing any questions, and restore the patient to health with vesetable Homeopathic remedies of our own discovery. DR. FRITZ. ¢ ‘Office entrunce from both streets, Office hours, * from9to12u m., 1105, 75 to 8 p. m. ° AND FISTGLA positively cured withont pain orthe nseof knife, ! i liguture, or caustic. A SURE CUIE OR NO PAY. With pa- tients from o distance we will® contract to pey all traveling and other expenses if we fail to effzctn radical care. - No charze for consultation or examination. DRS. MINER'& PHILLIPS, 167 Madison-st., Chicago. fuioiinblialvr i ———_ ) OCEAN SEEATSIIIFS. 4 e i e == AMERICAN LINE. PHILADELPHIA AND LIVERPOOL. Cabin, intermediate, and stecraze passage AT LOWEST RATES. General office, 135 La Salle-st., corner Madison. J. H. MILNE, Western Agent. White Star Mail Line. To and from Europe 2nd America. _Rates na lovz as by any other An,‘:-cluo Line. Office. 120 East Teandolph-st., Chicago. ALFRED LAGERGREN, General Western Agent. Drafts on Great Britain and Ireland. CUNARD MAIL LINE. Sailing three timesa week toand from British Porte. ices. west Pri Apply at Company's Office, northwest corner ind Rendolph-5ts., Chicago. Clark und BeneONET. Gonerul Western Agent. INMAN STEAMSHIP LINE, Carryicg the Malls between EURCPE AND AMERICA. For paswage, apply at Campany's oflice, 32 5. Clars- hicago. FRANCIS C. CROWY, Gen. West. Ag't &~ Drafts on Great Iizitain and Ireland. BATIIS. DR. SOMERS TCRKISH, ELECTRIC, ANDMEDICATED VAPOR BATH INSTITUTE. for the treatment of discase, Grand Pacific Hotel; entrance on Jackson-st., near LsSalle. Elcctricity is used in all forins, with and without the bath. The Ladies’ Department {» under the personal enpervision of Jirs. Somers. SPECTACLES. FRICEL AN PEBBLE SPECTACLER Sulten e an u{ghu by inspection at MANASSE'S, Optician, 88 Madison-st. (Tribune Building). ¥ EDUCATIONAL. GLEASON’S ACADEIY. 330 West Adams-st., for young men and boyk The Enclish and Busipess Department of ¢! school b’i_lnn:(andnrénzg t:;!e n“;lz"fim“ vacation. 'erm comumencin; ‘une oars P o to10m. Nosutaide sady reqaicad | daring this term. .