Chicago Daily Tribune Newspaper, February 10, 1878, Page 4

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‘q kS THE CHICAGO TRIBUNE: SUNDAY. FEBRUARY 10, 187¢~SIXTEEN PAGES, Y The Tribware, TERMS OF SUBSCRIPTION. BY MAJL—IN ADVANCE~—POSTAGE PREFAID. - Dally Edition, one vear. . $12.00 Faraof yeds. ver moiil: Epecimen copies sent Tree. Gl\'el’ml'l)z\lm address in fall including Stateand County. Remittances moy be made cither by draft, express, ‘Post-Office order, orin registered letters, st our risk. TERMS TO CITY SUBSCRIBERS. « Daily, delivered, Sunday cxcepted, 25 cents per WEEL:- Dafly, delivered, Sunday fncluded, 30 cents pgr_weck. Address THE TRIBUNE COMPANY, Corner Madtson and Dearborn-sts., Chicago, Ill. Orders for the delivery of Tue TRIBUNE al Evanston. - Englewood, and Hyde Park leftIn the counting-room ‘willrecelve prompt attention. TRIBUNE BRANCH OFFICES, ToE CricaGo TEISTXE has establishied branch ofiices for the recelptof subscriptionsand adyeriiscments as Tollows: NEW YORE~—Room 29 Tribune Bullding. F. T. Mc- Favpry, Manager. PARIS, France—No. 16 Rue de 1s Grange-Bataliere. H. Manree, Agent. LOXDON, Eng.—American Exchange, 449 Strand. BHexey F. GILLiG, Agent. SAN FRANCISCO. Cal. SOCIETY MEETINGS. alace Totel. 1, RNIGHTS TEM- APOLLO COMMANDERY SIGHTS TR ¥ PLAR.—Spectal Conclave at Asyluns. = onroc- 5L Tiesasy eventng nest, Feb. 1o at haif-past 7 o-clock The Order of the Tempie will be conferred, Oficers of the Commandery are requested 10 be preseat promptly at the liour named. Viaitors always welcouie. iy order of the Commander, o /1oy 65 Recorder. TER. Xo. 177, R A, M.— Hall, corner North Clark and Cenire-gis. Speeial Con- Yocation Manday evening, Feb. 11 at 7:30 o'clock, Work on the Councll Derets. Visiting 1. and 5. Mas- vited. By order of the M. E. Ii. P. e e H.'S. STREAT, Sccretary. 0. 643, A. F. & A corner of Carpent! LINCOLX PARK CHA D. C. CREGIER LOLG! ; Hull. Snilwaukee-av.. " Rtegular Communication Wednesday evealng, g nvited. By WoALE Brethren coretaliy LN oGO, Seey. Dectal Conclave of XTION. SIR KNIGITS! cilltago Compiagers, Ro 16, KT . Moaday svenini: Feb. 1n, devs. Work on K.T. Grder, Vistia £ Sie Koigh é . By order of Alex. 3 B eourenly bRl b R c. ¥ RENSSELAER GRAND LODGE OF PERFEC- 008 T Spectal Arsemins will b hojd_on Tinirsday eventng next. Work on the 3t and 5th Decrecs. By order of Amos Pettibone, - LGODALE, Gr. Sec's. LAFATETTE CHAPTER. XO. 2, R. A. M.—Thall 72 ning. Feb. Monroe-st.~tated Convocation Monday 11, st 734 o'clock, for work the M. M egree. All mémbers and visitors cordially fovticd. "1y order of . H. Reld, H. P. TUCKEIL, Secretary. D. A. CASHMAXN LODGE.—Regular Communica- tlon_Toesday evenlng, Feb, i2, corner West Madison and Rot s, Work 1. Degree. Visttors wel- ork on sbarp, J. H. FREES. W. M. .y-518. come. Gavel sounds s SUNDAY, FEBRUARY 10, 1878. CHICAGO MARKET SUHMARY, The Chicago produce markets were irregularly steadier saturday, with less doinz. Mess pork 74 per brl higher, at $10.275%@10.30 for Merch snd §10. 10.45 for April. Lard closed 7¥¢ per 100 De higher, at $7.30@7. 3253 for March and $7.40@7.42% for April. Meats were firmer, at $3.50 per 100 Ibs for boxed shoulders 20 $5.85 for do short rits, Whisky was steady, at §1.03 per gallon. Flour was in fair demand. Whest closed X@34c lower, at S1. 04 for Febraary and SLO41; for March. Corn closed steads, at 89%c for February and 42%c for May. Oats closed firm, at23%cspot and 26%c for May. Rye was steady, at3lc. Barley closed Xc lower, at 46%c spot and 47c for March, Hogswere firmer, 013365 @4.00. Cattle were firm, common to choice selling £t $2.50@5.30. Steep were dull. at $2.75G 4,50, Simce Nov. 1 Chicago has packed 2,101,000 hogs, against 1,430,757 in the eame time one year previonely. The packing of the West to date is es- timated at 5,450,000 head, 38.2 per cent of which has been done in this city. Receivedin Chicago last week, 74,957 brle flour, 742,426 bu wheat, 379, 621 bu corn, 173,767 bu_oats, 15.067 bu rye. 07,541 bu parley, 14,601 dressed hogs, 139,666 live hogs, and 17,633 cattle. Exported from New York Iast week, 42,330 brls flour, 616,737 bu wheat, 405,792 bu corn. Inepected into store in this city Saturday morning: 101 cars wheat, 197 cars corn, 3+ cars oats, O cars ryc, 39 cars barley. Total, 380 cars, or 152,000 bu. One bundred dol- lars ingold would buy §102.00 in greenbacks st the cloge. British consols were gnoted at 95 11-16 and sterting exchange at B4, 874 In New York on Saturday greenbacks tuled at 98@954. The recent action of District-Attorney “Baxes in petitioning for the pardon of the whisky men is said to have caused a more than passicg dissatisfaction among the nn- thorities in Washington, and the probability of his removal is growing stronger. The success of Col. éIxcErsoLy in New York hes induced that ecloquent though somewhat blasphemous orator to enter the regular lecture field, and he has made an engagement to travel over the country and enlighten the people as to the non-where- nbouts of Hell. Our dispatches this morning indicate that there will be a spirited contest among the Cardinals for the occupancy of the shoes of the dead Pope. The first note was sounded 8 the Friday meeting of the prelates, when Cardinal MasNING proposed holding the Conclave at Malta instead of Rome. Evi- *dently there is a section of Cardinals who are auxious to choose s Pope from some sother nationality than the Italian. . The conviction of Gen. Axprrsox by the New Orleans packed jury was the leading topic in Washington political circles yester- day. At the Cabinet meeting n unanimous opinion was expressed that the trial andcon- viction were open violations of the pledges of the State Government, and were, moreover, outrages upon law and fair dealing. Presi. dent Haxes nias determined to exercise his personal influence in behalf of AxpErsox. — The latest announcement from Paris is that it has been decided to have 5 grand in- ternationsl poetic contest at the coming Ex. - hibition, each nation appointing a jury and esch jury declaring a certain number of ‘laureates. This statement is gravely made !by Mr. Epwanp E1xe in the New York Eren- 1tng Post, otherwise we should be inclined to doubt its trath. The French jury, we are informed, has already been appointed, with Vicror Hueo os Chairm: —_— The Massachusetts Legislatore hos been petitioned by Heser W. LONGFELLOW, Razrr Warpo Ewensos, Lyora Mana Crrp, Crarurs Fravcrs Apaxs, and others, The petition declares that widows often ex- perience serious inconvenience from Qelay in obtaining the legal interest in her husband’s property, and asks that s widow shall in every case be made one of the executors of his will. The suggestion is an excellent one, and can meet with no serious objection. —_— The prosecution of members of the Re- turning Board in Louisiana for slleged frands in completing the count is evidently ma- Tlicious, and intended only to promote parti- san schemes, The animus of it is shown in the conviction of Gen. AxpErsoy. He was tried before a Democratic Judge and jury, and prosecuted by Democratic sattorneys. The slleged alteration of the Vernon Parish returns, for changing which he has been tried, did not alter the result of the election in any réspect. Vernon Parish cast but 647 votes for President. The Democratic Com- zittes zave ToEy all of these votes. The Returning Board gave 178 of them to Haves, and the remainder to Tiupex. It is prepos- terous to suppose that in making this change the Returning Board, or the members of it, affected in any degres the results of the Presidentinl election, or were actu- ated by criminal motives. The par- ish officers to this day are all Dem- ocrats. The ovidence adduced in the trial did not even show that the changes were improperly made; but, if they were, they ‘were not criminal in the sense that they worked any great public injury. It further appears that the alleged alteration was said by the prosecutors to have been made after the true returns had been recorded and printed by order of the Returning Board. 'This reduces the whole offense to a techni- cality, and exhibits the prosecution in its true light as a political proceeding, inspired and carried on by unscrupulous demagogues. Gov. Nicroris and the other Conservatives in Louisisna who accepted the compromise in good faith owe it to themselves to hold the members of the Returning Board guilt- less of any merely political offenses. Until it shall appear that they have done more and worse than any of the prosecutors lave vproved against them, they will be fit sub- jects for the exercise of the Governor’s par- doning pow A HEAVY BLOW AT THE CITY CREDIT. "The Supreme Court bas rendered a decision in a case involving the validity of temporary loans by the city during several years prior to April, 1876. Until that date, about which time Judge McArrister mede a decision on the city certificate question, the practice of the City Government had been to auticipate the collection of revenue from time to time by making temporary loans. These loans wero made by the issue of city certificates, payable at specified terms after date, with interest until paid. So long as the time for the sale of delinquent property for city taxes was in March, and so long s the law offered any inducement to persons to purchase at tax sales, the city was able to collect the whole annual revenue within the fiscal year. When these matters were changed, and tax sales lost their penalties and were postponed until long after the expiration of the fiscal year, there began to accumulate a large an- nual deficiency, which, as a sort of neces- sity, was covered by these ountstanding cer- tificates. The disturbance in the city finances caused Dby the fire, leading to the remission of 50 per cent .of one year's tax-levy, and a large abatement for property destroyed, without any reduction of the appropriation, coupled with the financial stringency attend- ing and following the panic, resulted in a deficiency of collected revenue represented by outstanding certificates exceeding three millions of dollars. This was the condition of affairs when, in 1876, Judge McAxrtisTer, the other Judges concwrring, decided that the City Government was not legally sn- thorized to sdd anything to the existing public indebtedness, it being already in ex- cess of the constitutional limit. This prac- tically decided that the old modoe of doing business could not be continued. The Court held, however, tht it was lawful for the city 6 issuo orders on the City Treasury in an- ticipation of the collection of taves levied and appropriations made, the. order specific- ally calling for payment from the revenue Ievied for the particalar purpose, and other- wise to bo no charge against the city. For instance, when the city shall have appropriated $800,000 to psy the in- terest on the bonded debt, and levied n tax for that purpose, it is lawful for the city to issue an order for that sum of money or any part of it, payable by the Treasurer out of the revenue collected from the tax levied to provide the menns to pay that interest,—this orderto be a discharge of the city from any liability for said order beyond the payment of the same out of the proceeds of that tax when collected. Sub- sequently, the Supreme Court, in the City of Springfield case, made an authoritative decision to the same effect on the illegality of the old practice and the legality of the other. The case now decided by the Court is to the effect that an appropriation by the City Couneil in 1875 to pay interest on tem- porary foans made in the old practice was not legal, and thet the tax levied to pay that appropriation for interest on such temporary loans was void. This decision, so far as it is rule for guidance, has been long since an- ticipated by the change in the practice of the city since 1876. When this change was made, the city had outstanding of these old certificates in round figures about $3,000,000. Since then, taxes, then un. collected, nnd which” were represented by these certificates, have been paid by the delinquents to an' amount exceeding $2,500,000, leaving something less than §500,000 still unpaid, but still represented by unpaid taxes, which must of necessity be paid at some time, The Court has decided that these certificates represent an indebted- ness in a form which the law prohibits, and that no tax to pay them or to pay interest on them can be legally levied. The Court, how- ever, has not decided that the taxes of former years which may be voluntarily paid into the Treasury may not at the discretion of the City Government be applied to the payment of tho approprintions made in those years which it was designed to pay out of such taxes when collected. This decision has, a3 we have pointed out, been practically anticipated ever since 1876 by the City Government. Itinno wise af- fects the validity of the revenue warrants is. sued since that date; the issue of warrants paysble out of specific revenue duly appropri- ated and for which a tax has been levied was sustained by the Supreme Court in the City of Springficld case, and is practically afirm- ed in this case. It amounts, however, to a cause for setting aside all the sales for unpaid taxes of 1875 and previous years, and enables every person whose property has been sold for taxes of those years to re- deem bhis property without any penalty. ‘We suggest that those who are in arrear for taxes should avail themselves of the present opportunity to pay their back taxes. In the meantime, this decision is full of warning to the City Government of the necessity of keeping a large margin between revenue and expenditure. The city is no longer permitted by law to collect its reve- nue within the year for which the taxes are levied and the appropriations expended, nor within six months thereafter. There is no remedy for this. The city therefore must, as it cannot borrow money, raise money by taxation to carry on the Government until its ordinary revenue is collected. As it cannot borrow, mnor pay inierest, and must have money, it must so redues ex- penditures 8s to permit the sccumulation gradually of a cash fund of its own sufficient to carry the Government along until the rev- enue can becollected. There is a limit by law to the aggregate of the taxlevy, and such 8 fund can only be accumulated by bringing the expenditure, including a specisl revenue fund, within the limit of the tax- levy. Thus, for instance, if $4,000,000 be the limit of the tax-levy, then the ordinary expenditure for support of the Government maust be reduced to $3,000,000; this would leave for next yoar a cash fund of $1,000,000 to take the place of the orders on the rev- enue 28 now issued. This process repenu.xd in next year's appropriation and tax-levy will ultimately give the city a cash fund qf 2,000,000 to carry on the Government until a portion or the whole of the current nnm:ml revenue is collected. We believe the practice is now to anticipate sbout 60 per cent of ll\.e annual levy; but, if the ordinary Expenfb- tures bo reduced 25 per cent, and the city be at no expenso for interest, the accumula- tion of one million or a million and » half of dollars will eventually cnsble it to dis- pense with theissue of any such anticipatory warrants, To this the City Government must come, or stop altogether. It can only accumulate money by redicing its expendi- tures. The city must reduce its appropria- tions to 3,000,000, leaving the other $1,000,000 to accumnulete in the ’l‘ressn{'y, or it must suspend altogether. Thero is no second choice. There is no escape. The annual interest on the bonded debt must be paid; the cost of the Police, Fire, and School Departments and cost of lighting the strects must be 5o reduced, and the expenditures for city improvemenis so retrenched, that $3,000,000 must cover outlays for which 4,100,000 are now expended. Unless this bo done, then these departments must closo for want of money to support them. To a man who is offered one dollar a doy or bave no work, the choice is & narrow one. The city must come to the cash system, or stop; and the process must begin now, and begin by the reduction of expendituroes. As the city ean only issue orders payable a year after date, without interest, they will be comparatively valueless to the holders. The shortest, most direct, and the best policy for all parties is to begin with the ap- propriation ordinance now pending, and re- duce all appropriations for current expenses to $3,000,000, and, adding $1,000,000 for a general revenue fund, leave the tax-levy at the present limit. Unless this is done, the Government must suspend, and that before the present year has expired. ENGLAND AND RUSSIA. As the armistice and the preliminaries of pence between Russia and Turkey have been signed, it becomes a metter of interest to 1nquire what farther European complications ore likely to grow out of the present situa- tion. The terms dictated by Russia and acceded to by Tarkey are now definitely known. Inview of the enormous expeunse and great loss of life undergone by Russia in carrying on the war, they appear singularly moderate, and in accordance with the de- termination expressed by the Czar in his ad- dress 8t the beginning of the war. The ob- ject for which Russia resorted to arms, as expressed by him, was the improvement of the condition of the Christian subjects of the Porte. He disclaimed all other purpose, aud especially all desire for the acquisition of additional territory. Thus far he has kept his word with remarkable fidelity. Is his self-denial end good feith renl or apparent only? is the question upon the satisfactory solution of which the future continuation of the war and forcible intervention by other European Powers will probably depend. From present indications, a conference of Europesn Powers will probably Le held at Vienna to discuss and determine what modi; fications, if any, these terms shall undergo prior to the final settlement of the war. The previous policy pursued by Russia during each successive reign of the present dy- nasty will no doubt be borne in mind by Eugland, France, Austris, and perhaps Italy, and the future position which Russia will hold, should the terms she proposes be acceded to, will undoubtedly be considered by them in the effect tlus position will have upon their own interests. Whatever for- bearsnce Russia may now show, it is well understood by them that her policy has for centuries been one of annesation of addi- tional territory. Equally as well known by them is her constant effort to acquire a greater extent of country on the Black Sea especially, as well as her ancient desire to open the Bosphorus and Dardanelles to her men-of-war. - These facts will doubtless be weighed by them in their consideration of the terms which she has offered Turkey, and will probably have large influence in deter- mining their futuro action. The existence of the Turks in Europe and their welfare will, it is believed, have small influence other than as a cover for foreign interfer- ence, should such action be determined on. England and Fronce have heretofore bit- terly opposed every effort of Russia to extend her influenco in the Black Ses and the Mediterrenean, for they feared her power ond ambition, especislly in the vicinity of the direct route to their Eastern possessions. Austria and Italy have, as Mediterranean Powers, been actuated by similar féelings to- wards Russin. Austria particularly bas been opposed to the extension of her Black Sea coast, and especially to her control of any por- tion of the Danube. Both Italy and Austrin have heretofore followed the lead of France and England in opposing overy effort of Russia to extend her influence towards Con- stantinople. Thae terms proposed by Russia, and which will be the subject of discussion in the Conferenca soon to meet, are the autonomy of Roumania, Servia, ‘and Montenegro, with increase of territory for the two latter ; the virtual freedom of Bul- garia from Turkish control undor a Russian protectorate ; the scquisition of Batoum, Kars, and Erzeroum, m Armenia, by Russia, as indemnity.’ for the expenses of the war, in place of the money indemnity de~ manded by her, which it is well understood Tarkey cannot pay; the exchange of the Dobrudscha for Bessarabia with Roumania, by which Russia acquires the latter district and thereby the control of the most im- portant mouth of the Danubs; and the open- ing of the Dardanelles and Bosphorus to the Russian fleet. It will be observed that the cession of Batoum to Russia gives her one of the best ports on the Black Sea; that the possession of Bessarabia virtually enables her thoroughly to control all commercial enter- prise on the part of Austria, Servia, Rou- mania, and Bulgaria, by means of the Danube, and that under these circumstances she possesses the power tocontrol all matters pertaining to the Black Sea. Tho independ- dencs of Roumania and Servis, brought about by Russian power, the freedom of Bulgaris from sll except nominal Turkish control, entirely due to Russia’s recent vie- tories, must of course give Russia an all powerful influence with them in fature. Practically speaking, Russis acquires under these circumstances the same power to use these countries in any future attempt she may make against the Tarks as if they were a part of her own possessions ; and they give her the facilities to reach Constantinople without difficulty on the first occasion which oy present itself. Even if the Bosphorus and Dardanelles still remain closed to Rus- sinn men-of-war, there can be no doubt thal if the remninder of her terms are carried out Russia will be in position to capture Constantinople at any time without diffi- culty. The)pulicy pursued by France and En- gland has heretofore been to reduce to the smallest limit Russian influence in the Black Sea, and to resist ot all hazards her naval egress therefrom. Tor the former reason the Crimean war was andertaken, which re- sulted in tho destruction of Scbastopol 2s a naval station, in the surrender by Russia of Bessarabia—which she had taken possession of—to Roumanin, and in the agreement by Russin not to maintain for the futuro a fleot in tho Black Sea. The immediato in- terest which has dictated this policy has been the fear of interference by Russia with the direct route to the East, in which both are specinlly interested. In addition to the Suez Canal as a means of communication with India, it has been seriously contem- plated by the English to build a railroad down the Valley of the Euphrates to tho Persian Gulf, which would give them o shorter line even to India than that afforded by the canal. Russia is the only European Power capable of maintaining a navy which can compete with those of En- gland and France. That she has not herotofore done so is probably due to the fact that her poris in the Baltic are covered by ice moro than half the year, and that her efforts in this direction in the Black Sen have been restricted snd controlled by other European Powers. Every foot of ter- ritory she acquires in Asiatic Turkey renders more precarious the chances of England be- ing able fo completo her railroad. If she is allowed the freedom of the Bosphorus and Dardanelles, her fleets will at once enter the Mediterranenn, and it is difficult to suppose that such Powers ns England and Rus- sia, each striving for influence in Asia and ench jealous of the other, can long be in such close proximity without collision. This would practically close the freedom of the Suez Canal to the English, and would cause complications seriously embarrassing to the French. Under these circnmstances, the desire of France and England to restrict the cfforts of Russia to extend her influence to the 3editerranesn and her contral of the Black Sea have not been unnataral. That the disposition exists on the part of ZEngland, France, and Austria to reduce the demands of Russia in the forthcoming Con- ference, even though this effort may result in hostilities, is evident. The resources of Franco and Austria were so reduced by the Prussians that it is doubted if they aro yet in such condition a3 will enable them to nct other than by remonstrance. Those of En- gland aro perhaps greater than at any pre- vious time. She has never possessed such powerful military resources as now, but unfortunstely for her she has but a small army. Were her people actuated by the same spirit as in former years, she would probably have intervened 'before this. The policy of her late Premier, Mr. GrapsToxe, has, however, been successful in educating Englishmen to desire no farther Continental wars, and to abstain from all Continental complications, and it is probable that her ectionin the Conference will be limited to energetic remonstrance, to be followed by a growling acceptance of the situation. DIVINE AND HUMAN STANDARDS. In o recent issue of THE TRIBUNE, wo sug- gested a test case of a malicious murderer, who becomes regenerated after his convie- tion and goes to Heaven, and his victim, who i3 moral, benevolent, and just, but unregenerate, and goes to Hell, to which the Rev. Mr. HasvoxT, in the last Sundsy issne of Tne Trmuxe, made a very sble and strong reply from his dogmatic standpoint. ‘We “* supposed ” the case, not as a belief of Tee TRBUNE, but to elicit opinions on one of the most important of all human con- cerns as they appertain to the hereafter of the soul and the conditions of its future existence. We stated the case because it is impossible to overrate the magnitude of the question and the vital consequences involved in man's fate after death, and hence any information that may help settle the ques- tion whether that condition is one of endless sleep, of everlasting bliss or misery, or one of probation or " purgatory and eventual restoration, would be gladly received by thousands of people whose minds are unset- tled on these points. We have printed all sorts of arguments bearing upon the ques- tion, some favoring annihilation, soms res- toration, and some cternal punishment, As none of them, however, seemed to speak with that authority that carries conviction or to shed any new light upon the great and awful mystery that overshadows mortals in their earthly pilgrimege from the cradle to the grave, we put an extreme case, and it is this case which Mr. Hawoxp has discussed, and from his standpoint it is doubtful whether another word necd be added to his argument that would bo of any value, Nay. ertheless, there is ono objection which arises in the mind that Mr. Hawoxn has not met, and it may be thus stated : It is the almost universal view in all Christian countries that the Almighty has endowed man with a conscience and a sense of moral justice, notwithstanding the efforts of some of the philosophers to establish the theory that conscience is only o result of ed- ucation in its influence upon the conduct and seatiments. By this conscience—this inner tribunal set up in every man’s heart—rwe es- tablish 2 standard of right and wrong, of justice and injustice, of mercy and forgive- ness, gud we have no otherstandard to which we can resort for our moral decisions. This standard is taught in our pulpits, in onr law, books, in our courts, in our public Jjournals, aud by public opinion. In the Christian por- tion of the world thero is no conception of the Almighty, considering the attributes of His character as they pertain to mercy and justice, that to human comprehension Jjusti- fies Him in establishing a lower standard of right for His own action and & higher one for ours. 1In other words, when a certain course of conduct, according to the light of civilization and an awakened conscience, is right for us, would it be right for the Al- mighty to take a contrary course ? If so, of what use are the diyinely implanted con- science and the sense of justico and of right sud wrong ? This is the great question that arises in the human mind, and which leads man to revolt against this double standard of right and wrong. Takethe case we have “ supposed.” Would it be right for & State Court, the Supreme Court of the United States, or any civil or religious tribunal, under our test, to consign the unregenerate, moral murdered man to everlasting torments for his sins of omission and his evanescent faults, and to reward the red-handed, malice-prepense assassin, fresh from the blood of his innocent victim, with the ecstasies and bentitndes of the blest? If such a disposition of the two persons isin accordance with Mr. Hanwoxp's views of the justice of the Almighty, then it is evident | that he believes the Almighty acts upon a different code of ethics from that which He has implanted in the breasts of His creatures for their guide and government in dealing with each other. But is not the difference between God and man this: that His mind is large and com- prehensive, ours small and limited; and, if we can comprehend His mind at all, how can we look at it in any other light except that He would possess less of the feelings of hate, revenge, anger, and unforgiveness even, than the best, most loving, and merci- ful of men? Constituted as they are, it is difficult for reasoning men to seo why ephem- eral, finite creatures, born into this world not of their own will or consent, influenced by irresistible hereditary traits and by the environments of society, usage, custom, and circumstance, creatures of impulse and error, and the best of us only copyists of those who have gone before us or of those about us whom we respect and look up to, should be consigned to infinite tortures as punishment for finite offenses. They have great difficulty in comprehending it, unless Gop is actuated by a different moral code and impulses, and works upon a different moral standard from themselves; and this condition is just as incomprehensible to them as the other. In stating this position, we opco more assure orthodox Christians that we ave mot stating views which Tae TrmUNE entertains, but the views of great multitudes of ** doubters,” which make them slow to accept orthodox teachings on the Hell question, and keep them out of churches. It is the difficulty of creating any other ‘moral standard than that which Gop Himself planted in human breasts that makes such doubters 88 Brecmer, Canon Fameam, Swixa, and Troyus; and what is doubt to them becomes positive unbelief in the brain of an Ivcemsorn. The difference between these men is principally a difference in the manner of stating their views, after all. Col. INgersoLr is an iconmoclast by nature,—n flerce, carnal, hearty hater and heavy hitter, —and attacks eternal punishment “without gloves,” and has no sympathy for any one who believes in it, while the Rev. Mr. Brecner, being a spiritual teacher and rev- erential and emotional in his nature, reaches similar conclusions, so far as Hell is con- cerned, but by a smoother route. And yet, if Col. Inorsory is honest in what he says, and speaks his real convictions, is he doing any more than following a conception that was planted in his mind, and acting upon the standard set up by his individual con- scionce ? The Rev. Mr. Haxoxp's argument is unanswerable if we concede that there are two kinds of justice and mercy and of right and wrong, different from each other, one for man and the other for the Almighty; but the difficulty of - understanding this, and the general disbelief that the Almighty will judge us by a harder standard than that which we apply to our erring fellows, is the secret of all the doubt and much of the in- fidelity that now prevail in the Christian world. A REMARKABLE TAX DECISION. Judge FarwrLz, of the Circuit Court, has onnounced the strange doctrine that the County Board can add eny amount of per- centage they may deem fit to the assessment made by the local Assessor. When we con- sider that the new Constitution limits the amount of taxation and indebtedness, this decision will startlo the overburdened tax- payers, and they will naturally inquire if there is no remedy. . The process of making an sssessment is as follows : 1. The Town Assessor make his return, fixing the value of “all property id his town. 2. The County Board takes the returns from the several towns and equalizes them s0 that the several classes of property in the several towns shall bear the same proportion. 3. The State Board of Equalization takes the returns, viz., the aggregate as retorned by the Town Collectors in each county, and equalizes as between counties, so that there shall be 8s near as possible a uniform rule throughout the State as to the several classes of property. This work being done, the taxes are ex- tended on the equalization determined by the County Board as equalized by the State Board. In the case before the Court, the County Board, after the return had been made to Springfield of the local nssessment, proceeded to add 20 per cent to the per- sonal property of the South Side, or the Town of South Chicago. And the Clerk, in extending the taxes, added the 20 per cent to the local nssessment, and then added 57 per cent to that amount. The illustration is as follows: 1. Local assessment.... 2. Add 20 per cent by $100.00 20.00 $120.00 3. Add 57 per cent by State Board......... 68.40 Total ass veenen 05188, 40 So that what started off at 3100 finally turns up as $188.40, on which the rate is ex- tended. Now the State Board raised the assessment 57 per cent on $100, snd not on. $120. Tho difference is $188.40—%157, or §81.40, which Iatter sum is illegal and void, —that is to say, if the County Board had no anthority to add the 20 per cent. The Revenue law provides that the County Board shali— 1. Assess all omitted property. 2. Roise or lower in individual cases, which will about offset each other. It does not contemplate any very material change in the total. 3. They shall equalize between the several towns,—that is, they shall raise one or lower another so that the property in one shall bear o just proportion to the property in snother. [ How can this be done when one town is reised and the others are not lowered ? Judge Farwern admits this to be the rule, for he says : I think it is pretty clear that the method of pro- cedure which they took with reference to personal property was not the correet method; that they de- parted from the spirit and Isngunge of the law. They didn't do it in the way the law provides, T om gntisfied that the trae construction of Sec. 97of the Itevenue law, fourth subdivision. requires and makes it the duty of the County Board to eunalize by adding to one'and deducting from the other, 4o that the averegate ussessment shall, as near as may be, be like that which Lus been sent up 10 the State Board of Equalization. In this case they did noth- ing but add'20 per cent to the personal property uxsessment of South Chicugo, Aa returned by the A-msolr, that was $11,010,458, and the entire personal property assessment of the county was 19, 631, After the aadition, the amount for the whole county was $21,702,720, so that the personal peoperty of Sonth Chicago, de orizinally aesessed, wmay be said to be fn the neizhborhood of twelve-twentleths of the entire pemsonal property assessment of the county. lere, then, was a3 addition of two-twentieths and over. Now it must be apparent that the County Board exceeded its authority, and the ques- tion remains, Shall the taxpayer submit, there being no remedy ? Now as to the question whether the Stats Board considered the supplemental return or not. The, published proceedings show that it was referred o the Attorney-General, who reported that in his opinion the Board was not bound by it, but that the return as made by the local Assessor was the official return, and they could consider ths other as a mere matter of information, the same as if Jomy Swrre had gone down there and told them something. That they did not consider the supplemental return as an official document is evident from the fact that the in- crease of 57 - per cent wes on the Assessor’s return, and not upon the Assess- or'sreturn plus 20 per cent. The fact is, the Auditor, prior to the equalization by the County Board, decided that the returns con- templated by law were the aggregate amounts of the local assessment in each connty, and 80 instructed the several County Clerks to hurry them up, and not wait for the county equalization. All the other counties in the State had concluded their equalization ex- cept Cook County, and it was never sup- posed that the aggregate amount in that county could be increased. It is now generally conceded by the pro- fession that * the assessment” is such sum s shall be ascertained by the State Board, and the limitations of the Constitation apply to that amount; but if it is true that the County Board can raise the aggregate amount, then a cor- rupt Board, desiring to borrow money, may, for the purpose of raising the limit, add to every town in the county, and thereby borrow money, when in fact the valuation, as fixed by the State Board, is far below the smount. This proposition may be agreeable to the County Ring, but it is startling to the taxpayer. But the Judgesaystheaction of the County Board is final. This is true when it acts within the purview of the law. If it bas no power to add, does the Court propose to say the people have no remedy ? Does the Court propose to announce the doctrine that a great wrong kas been perpe- trated and that there is no remedy? He says: 'i‘hconly guestion remaining is, —no matter about the action of the State Board, —Do the facts in this case show thdt there should be an interference the Court because the County Board did not pr cced in the way which the Iaw directs? The £ays they shall equalize by adding and subtracting, without suvstantially changing the nguresatc. They did not do that. They equalized by adding to the asscasment of South Chicago personal prop- erty,pnd not by taking {rom anywhere else, eo that the akgregate for the county 18¢wo or three millions more than it was before, and nothing has been deducted from any town, T fear that {sn't pro They erred. They were ill-informed. or misjudged 04 to the method. But what is the result? That is the important question. How can_ it be taken ad- vantage of, why can it be taken advantage of and destroyed, and can these complainants tuke advan- tage of j17 We answer, the law gives to every man aremedy. No officer can ignomantly or will- fully perpetrate an_ injury. of the Court is true, the County Board may add 500 per cent,—and for the very purpose of defeating the constitutional limit of in- debtedness and taxation; and are we to be told we have no remedy? That is neither good logic nor good law. Rapid transit hos been partially accom- plished in New York by the operation of the New York Elevated Railway, which runs from the Battery to Sixty-first street, using Ninth avenue the greater part of the dis- tance. The pecuniary success of this line no doubt encoursged the promoters of the Gilbert Elevated Railway in Sixth avenne to push their work to completion. In conse- quence of the favorable winter weather, the Sixth aveuue line will begin to run cars much entlier than expected,—probably by the 1st of May. The profits of the new en- terprise will be much larger than those de- rived from the Ninth avenue line. Before the days of rapid transit, the Ninth Avenue Horse-Roilway had annual earnings of $2,000,000 to £3,000,000, and the Sixth avenue line earnings of $10,000,000 to $12,- 000,000, These proportions will be main- tained as between the two rapid-transit lines, with the difference that the Sixth avenue road will take many of the throngh passen- gers at present carried by the Ninth Avenue Company. The intention of both Com- panies is to extend their lines to the east side of the city and above the park at some fu- ture day. The east-side line of the Gilbert Railway will be along First and Second ave- nues, and of the New York Railway along Third avenue. It isnot probabls, however, that either of them will get above the park for some years to come. The im- portant fact to notice at present is that the success of both lines is assured. The Ninth avenue line is already paying comfortable dividends, and the Sixth avenue line prom- ises to do the same from the start. It was, indeed, a matter of course that rapid transit should be successful in New York in the end. The peculiar shape of the city, which has been prevented by natural causes from spreading in more than one direction, made rapid transit absolutely essential to the com- fort and prosperity of business men. The only question was whether it should be by an underground railway or by a railway on stilts. The practical operation of the latter scheme removes all doubt on this score. In point of comfort it is unquestionably better to have air and light for passengers; and, since it is now admitted that the elevated railways are a8 safe s any other railways, they will not havé to encounter competition from undergronnd schemes. The Chicago Advance, 2 professedly religious ‘paper, has gone out of its way to attack Sec- retary Scourz. It says: Secretary Scucrz is running *‘investigation™ mto te ground. Mleled by caprice and personal prejudice, and stimulated to overhaste iu trying to show the country that he is s ** Reformer,” he treats some good men unjustly. He is a theatric kind of statcsman, fond of striking an attitade. The Washiogton correspondent of the Cin- cinnati Gazetle. secing this parngraoh snd hap- pening to be particularly well posted on the an- tecedents of the editor of the Advance, writes t_at the virtue of this criticism will best appear when it is remembered that the investigation which has excited its irc {s one that proposes to uncover a part of the history and management of the Freedmen’s Hospital of Washington. He further says that the Advance editor was at one time interested in a certain patent aud rotten brick which was used in the construction ot the hospital. The building fell, and the ven- ture cost the Government frowm 330,000 to $40,- 000., No better opportunity for an explanation thaf the present could be offered to the Ad- vance. —_—— To the Editor of The Tribune. Caicaco, Feb. 9.—If, In accordance with Mr. Braixe's argument, silver Is the money of the Constitution/—Conzress has no power to demon- etize,~how is it thut silver Is demonetizea? Can anact of Congress demonetize o coin established by the Constitution? And if statute law has no anur to demonctize a conetitutional cofu, how 5 it thit we can remonetize silver? Can an article be remonetized which has never been demonetized? INquInER. In point of fact, an act of Congress has stop- ped the coinaze of ibe American dollar. The Director of the Mint will not undertake to dis- obey tkat order. Congress bas made no appro- priation for colning silver dollars stnce 1573 Congress is sunposed to pass Jaws in Larmony with the Constitution. All the members are sworn - to obey and to sopport the Constitution. ~ Federal statutes are as- sumed to be constitutional, and yet some of them may not be. The intention of Congress, it {s taken for granted, 13 to make constitutional laws; but by oversizht, inadvert- ence, or mistaken understanding of the Consti- tution, some of its provisions may be viclated. Senstor BLAINE thinks this happened in the asts If the doctrine" “Interest at 3.60, as above. [ ing fact: Inthe New York Herald for thelat suspending the coinage of sily declaring _ them no lunge,m;e::,'f::’ & It Buuse can mile n mgjoyy Conaress sce the matter the T 9 lizht be does, they will be Impelleg 4o = the act and order the silyer dolfar recomg:.l circulated s 3 full legaltender. State 1 tures often—unintentionally_~siolgte > State Constitutions, but the apts are ‘ot binding until declared uaconstitutiona} p, - petent legal authority. Itis Unlswia] !c! ?m. nevertheless men o it. Irisa violation !vmq relizious constitution for men ta bregg 1 1L" Commandments or any of them: stmeT" break: them. Senator BLAINE, leaning o> opinion of the great Wepster, gires it o opinion that the act striking silver ont :: coinage was unconstitutional; byt that doesyr makie it so.n law. Me may be rigys por Lt question hes never been decideq by me's,,,; e Court, nor has Congress reviewed its fo; e action und passed any Joint resolution dege . that act uncobstitutionat, firing H(}W TO COMPOTE 0 the Edstor of Tie Tr * Cutcaaa, Feb: 8 —TV1ll ou tava'sie yi to pablizhin next Sunday's issne the sy idorss most accutate method of computing ingare” Lto 15 porceat, and greatly abiige yonse ot 17 epecttally. SCavenialy For years, and decimal parts of g ;e;:u :::IIL Ply the principal, the time, and the oge o " terest per aonum. The product s tpe interest. : Sagle For months—The interest of $1 for one, 3 at 1 per cent per annum, is 30. :: gfi:‘ with cvphers. Therefore multiply continuosly, 83, the principal, the number of monthy, 1) the rate of Interest Der suoum, a0 move decimal point four places to the left. by 35, the For days~If we divide one cent number of days in a common year, thy 4 is SO.0000209720. This Is very. nearly cqug s S0.000027, which 15 theretore the latenn oo onc dollar for one dayatl percent Perag. num, near enotzh for wost practieal p Henee the rule: Multiply continuondy. g, principal, the rate per anaum, and. the nugpey of dags, remove the decimal point seveny) towards the left, and multtply by the ! 274 The result is the interest. e give py following example: | Principal........ .. ; Interest at € per cent, $ Li'hlm —_— Time, 10 8858 evvvennereenen i {Gorrected decimal pota)... ‘onstant maultiplier. 499707 14272 Interest required.... s This operation may be performed with a less number of fizures by those who nnderstand contracted multiplication. Thesc are accurate methods of findiug the fo- terest for any time, and any required rate of interest; but the result for ordinary rates map be obtained in 2 mucn shorter way. Thus: Half acentls the intereston one dollar for one month at 6 per cent per annum. Therefore half the number of months multiplied into ths principal fn dollars gives the interestin ceats, when the rate is 6 percent. For 8 per ceat take two-thirds the number of months; and for4 per cent take one-third. Many business men comptte interestat the rate of 360 days to the year. This {3 notcor- rect, but sufficiently near the trath far many purposes. On this basis we may remember thas one cent per day will be the interest on §10at the rate of $3.60 per cent per sonom. Trere fore multiply the number of days into the principal in dollars, remove the decimal point four places to the left, and the resalt will be the interest in dollars at the rate of $3.60. For 6 per cent increase this quantity by two-thirds of itself. For S per cent add one-ninth pat, and double the quantity so increased. ZExample, principal Interest at 3.60. One-third ditto. Ditta ........ Interest at 6 per cent. Add one-ninth part. ... Interest at 4 per cent........ Doubled is do. 8t 8 per cent... ....... The interest foand by this method is one put 1in 73 greater than the truth; and should, there- ¢ fore, be diminished by ome part in 73 if ex- actness be required. T e It is too commonly the practice for peopleto sneer at the lack of practical accomplishments which characterizes the young women of Amen {ca in this degenerate day, but how unjust the sacer Is, will sufliciently appear from the follow- three days there have appeared twentysis advertisements of housekeepers desiring situs- tions. Of these women who declare themselves competent to take charge of households, ten £ are young ladies, two are young girls, threeae ¢ young widows, one is a lady of 27, ove i3 widow of 25, four are ladies, two are widows, two are women, and only one admits that shels middle-aged. It follows, even after makinzall due allowances for the errors of descriptionin favor of the youth of the advertisers, that the percentage of young women thoroughly trained in all the responsible duties of housekold ma> sgement is much greater than Is usually suoe posed. Tt fs not at all imorobable that an loterestin? swearing mateh will shortly take place. There are many graceful and experienced swearers [0 this country, but contests of this description have been difficult to bring about, from the fact that mobody has been willing to meet Mr MuLLETT, the ackuowledzed champion of the world. Since the presentation tn Congress of the BANNING Army bill, bowerver, Geu. SZEs- AN has, It is alleged, displayed so much €358 and fluency os an oath-slinger that his frieods express a willingness to back him in a mat against ¢he holder of the belt. Mr. MLLETR they admit, may surpass hum fo artistic foksh and ornamentation, but these, they claim, will be more than counterbalanced by thels favorite’ Lluntness and force. As now eontemplated, & wili be a long-range mateh, the one who score! the mast points out of & possible ment_v-fln{ u be declared the winner. [] ———— e A o TR The Humanitarian Society of London is bigd Iy incensed at what it deseribes as Mr. ST&¥ LEY'S wanton destruction of African natifes: The warmest friends of the intrepid exploret while they deplore ir, canuot deny the justit of this indiguation. 1t is simply imposible 0 conceive that these tribes. whose condition bss been so improved, and whose wild natares bloodthirsty instinets have been traasformed o Qispositions of remarkable sweetness and a2 bility by this Society, should have gifen '@ STANLEY the slizhtest grounds for the ¥ and murderous assaults which he repested made upon them. Mr. STANLEY'S achlert ments as a suceessful explorer are eatitled!? the highest praise, bat we must most € phatlcally deprecate this wholly inex treatment of these infocent, loving, njd ing savages of Central Africa. i - ———— ! An mgenious person Lus attempted t ufifi the “Mother Shipton™ prophecy, Which . dlares that the world will come to an ead r 1851, by assuming that the ead of the world the North Pole. STANLEY is to sall in the P& dora, and will discover that hitherto mrflfi g point in about three years. On the other the manutacturers of night-shirts clainthst explanation is a canard, originated wit}l a to Injure their business. o ——————— - P Threc months ago a wealthy citizen of New York returned from Europe and found thst household goods, which kad been P el warehouse for security during his absence; ot béen sold by the warchonse mapager Sae latter individual was a young man pamed red 8ROOKE PURDY, who liked fast living, 204 ¥ had fled with the proceeds of thesale to Emu:; See how his wickedness prospered! He wenm Paris, put up at a fine hotel, and frequented 'mwmmmnflfl# e e Y P

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