Chicago Daily Tribune Newspaper, February 22, 1878, Page 7

THE CHICAGO TRIBUNE: FRIDAY- FEBRUARY %2, 1878 OUNCIL. Another Afternoon Devoted to the Appropria-~ tion Bull. The Aldermanic Luminaries Talk Over the Financial Situation, Last Yenr’s Salarics Protty Gen- erally IRecommended, for the IReason That the Warrants Will Bo Subject to a Bhave of 10 to 16 Tho Boik-Appropriation Schemo as tho Panacea for Financlal Dis- Doubta as to Its Feasibility—Colleot Two Years' Taxes at One Time, THE COUNCIL. CONSIDERING THE APPROPRIATION BILL, An adjourned meeting of the City Council was held yesterday afternoon, Ald. Cook in the Onmotlon of Ald. McAuloy, tho Councilwent. into Committec of the Whole, with Ald. Raw- Tha firat husiness taken up was tho estimates for the Ifouse of Correctlon. Torssiary of Buerintendent, - Superint Fomsalary o et rison-keaner. nhicwatsh Tour asistant overscers teven ehich-enuinoer, amintant-enginoer. poflceman mnibus, driver 1 . Jeatrun and thiren Avststant:ATatrona. Teigh in the chalr. iousey farniture for houss th et besia el S uraln 1 O ecks Lo implements, seed, limo and other dis- {nfertiven, $0ap a0y laundry materisl, print- ing, blank hooks, statlonery. posta, For improvements and repairs of buf 15, 000 n additlon to in- All, Seaton moved to fnsert * ccme from miscellancons aources," in reaponse to o communication received hy him from the Comp- troller, who stated that Mr, Felton would not be able to run the Institation for 835,000 if the num. berof prisoners tho comling year wan aalarge as the fast, and brick Ware oqually unsalable, Ald, Cary aaked what wi crease In thio miscelianeous? ,Ald, Poarsons eaid that it was becanse the num- ‘bee nf prisonces waa larger than laat year, Ald. Stewart sand there was a- largo sum doe from the county which had not beon pald, item of 833,000 wa4 to cover that, Ald. McAnley wanted to know why this year an s was made, when Tast would like to know if ian o save money, the reason of the in- appropriation of ear thero was none. his was another Ald, )\'bcn'!:‘rl i ill:ll ;.l.“.‘l'.r was aclf-mustaining: the non-exintence of 8 demand for brick, and the o {u the number of | havo but s small IeTh. Cullerton sald that Mr. Felton wonld ran the Bridewell for what money the Conneil witl sp- ropriate, and do It satisfactorily, e amended by the inacrtlon of the para. gragh. 1d, Wheeler zald that the Dridowell was over- cxswded last yoar, and that Mr. Felton wanted moreaccommodation. Tl liem was inverted, Al McAuloy wanted to kuow whers the money Wan the mouey from tho coan- car the Bridewell t was not, owing to lncome the coming e moved that was 10 come from. 1y to go to the Bridewell? The whole item was approved as it came from the Commuttes. ent of Interest on the gen- ccount—For payment of Jud; conts azainst the clt) it aunual appropriation, and THEFCOR «vs sravnne 3 ue~For costs of court and other Lm;il“n‘x%:’r'xmlnnlndln!hlnkshlmkhnh. statlonery, €icueuearss . “Ald, Qlibert remarked that Ias n was 85,000, and increased to $12,000. creasa 1n law buaines aid that thers was an incroase in cunce, growiug ont of the Lake-Front Ald, Pearsons sald the incresse was to pay a 8t in Washington. (ifibert moved tomako the item &7, 500. The motion was lost, and the recommendation of the Committen was approved. Tolice Courta—For fuel, bool ery, repalrs, gic,, 8300 eac K.l. blanks, stattos POLICE DEPARTMENT, sl Buperlutondcnt y Superiotondent. <3 aptalns, at 81,500 ¢ 1.1eutenant of detectives. cen Licutcnants of patrol- Lwelve Rergénnt it !ll‘llccu "etocr 08, i llwr'r;;lmnwn"lndfmlfir A ¢ ra, furn} beds and bedding, blanks, sod printing, for Les income from miscellaneous saurces fo bo spplied to thls fund.. ‘Total for Police Department. eon (Thirteenth ntendent b cut to 81,800, 852 réason that the Deputy-Superintendent ol tho TPoliee should recclye tho same oficer in the Flro Departms d. Cullerton moved that tho the correapond. arles of the po. tand as on the Approori e 70 potrolmen, wihote salary b increa Lave to cut somewhe: down the mien who expenso item of $01, should be_cut down, and then there would Le no necesslty for docking the LY son (Thirteenth) agreed with Ald, was nat policy to cut down the pa- Ald, Throop wanted to know If ft was not paor iley Lo cut down the Deputy, when he was ke« 10 bo called on at any moment 10 ba chisf of the orce, Ald, Callerton thought that when the employes Ret thelr papor for salaties thuy will not realize 650 ¢cents on the dollar. the Kuperintendout ang Deputy-Buperintendont, .A.}l the uthers are morely employes. They ougbt OET THN SAME AB LAST YEAR, Ald. Wheoler aaid that the Doputy-Superintend. ant earned his solar! seelng repalrs to ¢ e, 4, Bwooney hope two oficurs, — twice over eacl 1o stations, by w] Jod the salaries perint ved the clty three would bo lelt oa ary, In looking of the station- ‘wero as low as they could be conslstent . Ryan wanted to o thrangh the ps; ’ll-':tl\"lorud Al: Gibercs fao th d not of the men. Low Ald. Cullerton’s cause the salary schods ms from the ono pow it eea of the ollicors an n could be oyrecs 8at year differod 8uder considerstion. llce clerks ahouid be » on than those comnected with meat. Neither Mr, liickey mor Mr. Dizon re- Uiso ny private sccretatles, The approppiation smpla’in evory res) Bweency suld that he was not In favor of torea clerks in tha headquarters, but he 10 bear testiniopy to the value of one of them, —the corres) g fown whero ha could, but be d Loat every man that was Kept should hava b pald well enough to 1 L. 1¢ not necded, thoy should be dis- thought the Council's action aottled tho question of ealarles. o there way & ‘roi-it was petitioned to in . Tho polico bandled that @ oow reward them by cuttlng larly oo saked 1F the forco wes to oo the a1t aaid there wus somy Hitle dfacrep. f the ofticers between this yoar thcreforo in Ssvor of Ald. Cule ¢ Polico aud Flre wero 1l1;‘|:od fvo on If 1) ertou's motion, Were vubalistially ou the same onld bn fn favor of eonsidering. 11a had chaneed his mind of late in reeard to an increane of the force, 1f the city were in 100D PINANCIAL RITAPE he should have asked for an {ncrensa of, ray, 100 men. Dat he would not now vole to an Increase of ny, though he might be forced to for & decrease n the number of thomen. Jlo wantod no salaries cut down. Ald, McAnley wonld anggest that, to carry out Ald. Callerton’s motion, the Linutenant this year rhonld receiva tho sama an the Sergeant last year, and the Nergeant thin too same an the roundiman of last yoar, It wae niot worth whils to discrini- nate ngainat tho officers of the Nepartment. Tho Police, Fire, and Iealth Dapartments snonld be kept In nn cfiicent condition. A reduction of sal- aries witl not do a0 and in view of the fact that tho certificates will be rubjected to » discount, it {s unlf‘(llt to ?Iva the patroimen the $850, The amendments were withdrawn, and the Com- mitteo nrocecded fo consider the bill, {tem hy em. ‘The varlona salaries wers placed at the figares of last year. Ald, Thompeon (Thirteenth) moved that the item for sccret serviea be reduced to $8,000, Car- ried. Ald, Cary moved that the item for ?Ml faol, ra- tionw ele., bo reduced from 801, 200 0416, Ald, Cul to come from., Al McAuloy rald It wasta bo saved by economy In the Denartment. Ald. Cullerton teled ta explain his idea of ratsing the miscellancous item to cover tho leoway of 10 per cont, Aldl, Cary anked whothor the money put {nto this oxtra ttem conld bo used to pay the men. Ald. Cullerton sald that thero wae no doobtof ity 1 the blll was passed in gros he hoped it wonld be, Ald, dcAnloy belioved that the men would have to stand a reduction of 10 per cent in tho shape of discount on thelr certificaten, and it was for this reason that he was wiiling to grant the salarles of Iast vear, 1t wasa frand to lnlvmnrlnlc $01,000 for cluba and buttona, In order {o maka good the doprectation. The dllcunnnc‘y can be saved by culting down the cxpanscs betfer than by adding tomako it good. Ald. Stewnrt thought there swas mors talk than light on tho subject. Let us make the anpronria- tions economicaily, Just as if there was no tronhle atall. After wo get through, then it will be time to rlevise means for payment. Then wae can figure out this 10 or 15 per cent deficlency, ALB DAVNOARTEN o o 4y wanted {0 know why tha Finance Committes hac madg the Jamp from $16, 000 tu 801,000, Ald, Seaton'rald that ft was simply tho 16 per cent added to the anlaey Mst, | Ald, Gilhert eald Yhero were ‘more men on the forco this than last year, Why not make the num- ber the sama? ‘Ihe’ld per cent can be added to the Appropriation bill as a whole, Ald, Throop sald that Ald, McAuley wanted to make an asacssmont 1o pay tho policemen 2H50, and then take off 15 per cent for ahrinkago and 10 cr cent for abave, leaving the ofticer unl{ $037. 50, ‘he reason the ltem was put in the way iL was, was in the hope that there would Le a anrplus to pay all the men just what they agreed to. 1f the monoy was appropriated to the salary Jist, it would boa clnim against tho fund, but not in the way adro. cated. Tt would not be lawfal or proper io mako an appropriation for intereat, M'(;I.‘C:ry #nid that eald that ealarles had beon fixed upon the supposition that the men would have to subm:t to a shave, It is not right to n&- propriate 801,000 when 810,000 would be sufit. clent, with the underatuniling that the differenco 14 to make up salarics, We should only appropri- ato what is just for gas, fuol, efc. It (s an {dlo pretonsc todo othierwise, Ald., Kirk ngrocd with tho gentleman last up, 110 waa greatly surprised that the Committeo un Finauce could not have given the explanation bo- fora. Ald, Cook agroed with Ald, Cary. Mo wanted every city employo paldin foll. ChRago would not be a reputablo city to ict ity employcs go on half pay. We cannot add to the salary-liat any percentage, Wo must have some leewny, Wa won't collect the tax within 15 or 20 per cont. Wa ta-day lost $110,000 on last year's tax—ono-slxth of the tax on the South 8tde, The men mnst bo ald in full; to do so we must levy miora than tho otal amount uf salaries. Wo are bolind; we have been golng behind for soveral years, Ald, McAuley wished to explain his viewson what hind been fmd. He wanted tho departmentn to cut down from the appropriations already made, 80 8 to cover the 15 per cent, Ald. Cook sald that a third of tho year was gone. Al,fl-l l’BAllgDrn a thonght that counscl was boing procured overy mom‘fml. The Councll wanted to go bofora the people with a clear biIl. The Councll wanted to glve the policemen an npruunnny to cut down the force—to shaw thelr patrloti; Ho was suro the forco conld be cut down to 350 man if neceseary, The railroal companics contd pay the men emnloy. «cd around thelr tepof There was a possibility that some of the patrolmen would be pald by private citlzens. Chiof Hickey had sald that ha would get along with less men if he must. ~As for tho Firo Department, it could getalong with twen- ty englnes if it had to, Ald, Cullertou—Tho gentloman says ho s In el;rlllulélll this Appropriation bill a juko? [Noars of laughter, 4\ld.nl'urlon —T am In earnest. That fs tho Committee's report; Islgned it under proteat, Ald. Cullerton—All rlgnt; I tako it all back. Dlore laughter, ‘Tho vote wan then taken on tho tbnnllhm, and the appropriation was fixed at $10, 000. The ltem for ropairs of stations was moved to bo cat down from 93,000 to §:3,000. Lost, Ald. of of the Pearsons explained that the Police asked for $751,000. The Comotroller cut this down to_ nd the Finance Commit- The reason was jerton askod whora the 156 per cent was 0, 000, teo Increased this to t 3,000, Th that they wanted to show the people that thero waas somothing back of the warrants tomake them not 85 cents on the dollar, but 100 cents, Ald, McAnley moved to Increase the '*incomo from mincellancous sourcer, to be applicd fo this fund, ** from 830,000 to $106, 000, & After some discussion, the motlon was with- rawn, ‘Tho total appropriation was rednced $48,000 from tho Finance Committeo's cotimato. Tounds—For rent of lots and taxes for pounds In North and West Divisfons, aad pay of pound- cencrs, {0 addition to revenue therefrom... Ald. Sweenoy sald this was an increan moved that the Item be stncken from the bill. Ald. Lawler wanted to kno shy an appropria- tion hlxlll bcnn‘n;:dn lor‘ “lll,fu W oun;lkce‘ ere, 5.!"“" aro golng to sirike out the item for **ponnda. Ile gm{cld to strike out the words ‘*and pay of oundkeepers, ' 4 Ald. ewnney eald that 81,700 was enongh to biy the late, lat aluno pay rent for them, 1 Bwecney moved that tho sum be $1,000. ?xl)d. Lodding moved that the sumbe fixed at 71 Ald, Pearsons said that tho pay for the pound- keopers was $000 each, becauss they were dlsaoled policemen, Passed temporarily. Pricting and statloncry—For printing Counll roc ller's 1 i i paTpiiots, Comprolies ‘:";5':‘...“.1' 1anks, biaik. Book Gn Approved. THE PUNLIC LINRARY, Por malntalning the Public Library, $23,000. Al Cullerton moved to roduco this item to ald tho rent of the bullding was , and the salaries wero 814,000, The LI brary Loard asked for 847,000, and tho rednction fi.‘?"fi““’m’m' which thay wanted for now ok, Ald. Cullerton asked permission to make his lm::&mnn‘ $15,000, to which the Committee con- sented. Ald, Ryan moved in amendment 813,000, which Ald. cCullerton accepted, Ald, ilbert moved that it bo 822, 200, 00, Ald. Baumparten otfered as a substitute that the appropriation be £1:1, 675, Ald, Scuwelsihal aald ihat the Public Library wae, ho had beon informed, not & corporate pur- 10, WAld. Pearsona said that tho Library was down In black and white in the laws of Iifinols, and you cannot got around it. We have cut down the ap- prooriation to $23,000. There Is & perfect atream of rl.'upln poing to the Library svery day in search of information and knowledge, Lot it siand in the name of the poopls wha aro unable to buy booka, Ald. Lawler said that he had, & year ago, moved to strike out the whole thing, e had in the past year been apuronched by as muny as 700 young men in his ward and asked to yota for the appro- priation. ilo bad been in the Library very oftey and had foynd that it was frequented by the work. 0z clusses, would vota to kta‘!olh! concern ofng, but niot & cont more. About $20,000 woula §e elouun. A, Bwuncg remarked that a great many men visited tho Library, but thers aro a great many men out of work. . \e should not at present got any more books. We noed clean streets miore than buoke, e was willing to pay the net expenses of runnjug the {nstitution, At iorion said that the -‘lmu pald in the Library wero too high, and should be cut down, Wo should not cxpeud any mora money than the absolute expenacs, Gentlemen #poke of the work- Jngmen going to tho Library, buttwo-thirds of the workingmen were walking around tho atreels pen- nllean. 817,000 rgriycy that twa 10 biear lerton . ik -nn'a?'(l;:“ ople wera roamin, ;n«fi’thnuml l)nnnllcn. IY:I ought the most Impartaut quess P Iuln }' 9 w‘hnlhu thery could bo any logal appro- rist! ut all, Ald, Schweolsthal moved {hat the matter be put un}l-mmnul until tho opinion of the Law Da- partment could b bad, Lost. Ald. Throop spoke In favorof the Library sp- ropriation, dwelling at sowe length on the set of flrllhh patent toporte swalling shipment from Euyland, au soon as the avpropriation be mado for bludivg {her. * 1t s cheaper 1o tha end for tho ¢lty tufuruish tho unemployed withs reacing mat- tor lhl;nlpq for police to” keep them ont of tho ‘ways of vice, 1d. Stewart was strongly opposed 10 aoy redac- tlon. It was ks juuch use as suy school-hoave. Tho amount was then fiXed at §2:, 000,90, HAl Meo—Meyor,., e P Gecretin Mayor's police.. ‘Tolal, Approved. Comptruller's altee—Comptrolle "Chist elor Becond clerk. Clty Llerk's ufice—City Clork.. Deputy Clty Clerkanecvenn . Al G moved that the saiacles tn Clerk's ofice ha the same an last year, ife Lhis_office shonid be cut down mora than any other office. The motion pravailed Ll‘lh‘plflmcnk&) jiaris Law Depariment. Tosecuting Attornoy. ~(.nu;:(.l"k. North Diviston. | D, STEWA imoved to raisa the aalary of Police Justices In the jonth and Weat Divisions to $3,U00 per year, in favor of the rainc, and rwanted the clerks to have 400 per year extra, tyan had compassion on tho clerka, 0, and he couid not rce why Ald. Ludding wi tha Judges £2, G0 Y;‘{l enlary ahooid bo Ald. Sweensy belleved that Lha ralaries as anpro- pristed were all right. Thers was no re: 1 2 " d. Gitbert sald that 82,600 was cnouch, as thess Judges made on the outside some $1,400 a year. Ald. Cullerton was In favor of Ald, Biowart's .mation, provided tho Justices would devote thelr ‘That was not tha case at presont. Tho Juatices anght tobe in court from "Tho aalary wan left at 82, Ald, Lawier moved that the Police Conrt Clerk in the Weat Divison be ralsed (o §1,200, Ald. Ityan moved In amendment that the ealary o £2,000. Ald, Pearaons eald he would favor it, as Lawler wanted tho oflico, (l.anghter,] The smendmenta wero jost, The ltem of 81,600 for the City Physiclan was unsaninously approved, CITY COLLECTOR'S OFFICE. mo to the busincas. Ba. m. o6 p. . Unodelinquent’ Two speclal assesainont cle 81.84 Ald. Baumgarten maved that the )eenso clnrk 000—the same ns lust year, Ald. Sweeney eald that the Incumbent was a able man and deserved & rafso, 1d, Hallard sald that everybody ssomed to baye o betleved that the oflico could ba That was all io wanted to know. il sali © young innn allided to was tho cashier and practically the collector of the b rafsed from 720 to b rdy _and wind; i discusnion, the Nxed at” $500, and tho sanie was done with the water clerk, The other clerkships wers approved as vor bill, $2,400 for the City Treasurer was n motion of Ald. Cullorton, the Committes ron0. Ald, Bweency moved that the city offices bhe ccause it was Washineton's Birthe closed to-day, ay. "Xia, Peatsons was opposcd, s was atio Ald, on. ote was taken on Ald. Sweeney's motion, v with the following result: Yeas-Stowart, Sommer, wler, Oliver, McNurney, na--4, eigh, Beaton, Wheeler. ‘Waldo, Niesen, Linsen- b Ald. Pearsans moved to adjourn until this atter. BULK APPROPRIATION. THE NEWEST FINANCIAL EXTIHOATOR. ‘The idea which acveral of tho city oficers and the Aldermon have of apuropriating for the do- partments in hulk, instcad of specifying tn aetall the **objects and purposes™ of thu various items Roing to make up the sum total, as has heretoforo bean done, has aesumed denaiderable importance In view of the existing financlal evils to which the The {dea on ita most people na a good one, but as usual there are two sides to the question. says that the Appropriation bill shall apectfy the ‘*objects and purposcs® for which the monoy is and the gueation natarally arlscn, ‘obfects and purposes” bo expressed within the meaning of the E'&In lhu&}te;u, for in- city is a prey. The law fnexorably view of getting an o potont to spoak an _t and found Mr, M, F inion from ono fully com- his subject, a reporter eonght ‘Tuley yeaterday, and lald the question before him, with a requeat for light. 41 underatand the volvt rajsed very well," sald **The quertlon is whether the Coun- ecify a general abject or pur- fcnlar one. as yon may sn avo no doubt but that 1t is within "tho Connci power to make an appropriation for police pur. orcs,—that Is, an aggregnte amount,—and that hero is tho same power (o mako an appropriation of an aggregate mnount for Fire-Departinent pure poses and liealth-Department pu anthorfzed to s instead of a par for the Depart. lttle differcnt, becanse the term * public works,® an acted on_ by Municipal Governments, embeaces Ao man: of expenses, incBuling repaiea of streats, the bulld- 1ng of wowers, ercciton of City-liall bullding, ote. Tlut where thera i3 only one guncral purpona or obe ture connected with any one de- for tho Police or Firo Dopartment, to Bn aggregate atmount, No, that wonld ho different objects certain amounts gas. except that s to salaries of all city ofii- cers and employca, they must either fix thoso sala- ries in the Appropriation bill or by avme ordl- nance nassod prior to the pasenge of the Appropri- That {8 required by an act enforcea April 23, 1870, which Ia tho law on ihis subject of ESTADLISILING AND PIXING BALANIKS. blished by on ordinance passed prior Appropriation biil, competent for thom 10 the general approoriation ‘That hasn't been done, o they wust specify tie e Sertoerly ver tarlca dn th ry for ihe oxpensos of tho prea- er _omount for the on left on hand for Tge number of the Aldermen form that trick, [ ent flscal ycar, and not a lar; urposs of spending the por| nexi **7hat fa what a la; aro in favor of dolng. **1 know thoy are trylng to per| but in my opinion it Is all wrong, S Why s they shall pass an ordinance, upual Appropriation bill, fu w thoy may appropriato such sum or sums of money aa inay bo decmned necessary to defray all neceasary cxpenses and Habilitica of tho corporation; and in rdinance shall specify tho objects and pur. posss for which mach sppropriations aro mads, appropristion’ means that thoy riato for ono year ata timo and one 'le only way I sce for the city to ot out of theso diticultles {s through an smendmoot to tho charter which will enable COLLECT TWO YEARS' TAXES For {nstanco, ¢ sppropristions for 1578 and 1. rant and callect both yeara' taxos in 1878, Then Yo the iaxus ou hand, practically, might wnake thele d f they would ha before the ycar commanced. ‘*Such ah winendment, of course, wonld not ex- ortiun of the com- find it about all they can do to pay whether tho omery domand a conventl sasalon for tho pai are mnany other cif same condition roncy 18 not auch on 0f the Leglelature in speci et 'h ‘tyto which afe in igo; with no power (o bor ue certificates, I'l‘l. y e interest on 3t course, 1t would b collect thelr taxe tholr bonded debt. @teat hardship on the people to pay 4 1axes In one In thess Limes, but the guestivn Comua uv, la there any otber remedy? I ment could ba adopted, we would soon b collect- 1ng our taxcs befare we spent them," GGEST AND JOSEPH COOK. the Editor of The Tribuna. BwisavaLz, Pa., Feb, 10,—Let me cqparatus late Chicago, -apd the weaker scx, and Kate Doggett, on the calmness, fulrness, and strength ©of her expose of Joseph Cook and Lis spologist of the Altlance, Few Doctors of Diyluity or Members of Congress could have dono that work so well; and it is very lucly. ‘The secret of Mr, Cook's success Is, that, liko the Atheulansin thedaysof Paul, © All the Bostonlans, aud strangers which are in Buston, spend their time in nothing else but to tell or to hear some new thing,” and that Calyiotam fs tho newest thing 1o Bostol coverles of burled cities history, Calvinlstic Orthodoxy has be Boston, that, when the Rev, Joscph began to digit up, the whole novelt; upulatiou run together tohear his First ‘iltecuthlics, and Fifty-fourtblies of explanatury homilies on the mystery of the exhumed treas- ures; aud this is sil rizlit, —but why should folks who live lu communitics where Orthodoxv Isa liying priucipls Le 80 exctted about his df cousaes, and why abould they ignore or spolo- glze for hls fraudel 18 b the Protestant Loyola who is to save the Orthodoxy of ihisday w8 Ignatius did that of the Sixtecuth Ceutury, b, the Ievel of the popular deman waking it a thin ust as the last dis- are tho newest thing In g it down to {u moruls, and oy to Lo ddcufiim aud propa- te any wud every means, a% auy sac- ¥l‘fl:u nlytm b snd lllu{eul Jans Uzsy SwissueLM, BOUTH TOWN ASSESSMENT. The Three Judges Declare It |- legal, And Complainants Bave One-Sixth of Their Taxes. The Coonty Board Mad No Anthority to Add the 20 Per Cent. Judgn Moora delivered the following decislon yeetecdny morning In the case of Allerton ctal., *lockholdera In the Ifest ational Bank, va. Mark Kimball, South Town Collector, on the motion to restrain the Colleetor from collecting thetr nersonal. property taxes on the ground of that fitezal in- creane of 20 per cent to the pursonal-property s ecaament of the Sonth Town hy the County Board: + It in with reinctance that a Conrt of Chancery Jurlsdiction will stay the collection of the poblic rovenue. It i A branch of equity Illrlvrmdentv of yery modeen introduction and of donbtful exne- dioney. Tt may well bo donbicd whether it would not have heen better for the pablic welfare had the parties heen left to seck thetr romedica at law in all caner, a8 they were until recently required to do."—Du Paze County ve. Jenka, 05111, 246, “Tho fureuning langnaze, need by the “Supreme Court of 1thia State, finda a hoarty approval fo all the courts having chancery jurisdiction in the cnumr. The general doctring goes even farther, for all courts will indulge In riery reasonabie in- tendment and presnmption to the rnd thata tax may be upheld, The court will not reqard with favor the citizen who, for trivial reasons and on gronnds morely technleal, soekn to nrold his jnat and cqnal shere of the hurdens imjioeed by the Government alike on all whoare um(nclm{lnll benellted thercby. But in a classof cuses it ix held that s Conrs” of Chancery will interpose and provent the collection of a tax. This power at no 11no coula be exerciacd 1o prevent tho collection of taxes mereiy becauso there have been ireegn- latities in the naxessment, Leat there micht ho some minanderetanding abont this doctrine, the Legislature has enacted alnw that removes all doubt an that point. It 1e provided by Sec, 1M, Chap. 190, on Hlevenue, that **No error or informality in the procecdinzs nf any of the oficera connectedd with the nssessment, levying, or collecting of the faxes, not affectin the substantial justice of the tax (taclf. shnli vitiate or in any manncr affect the tax ar assees- ment thereof.* This very excellent proviaton of the law has not only sustained the foriner doctrine of the L‘Mnccr{ Court, but has gone further, and nnw provldcn that oll the conrta—lnw and cqiity— shall dieregard **more errars™ and ** mero infor- malities* in the proceodings of the officers, **not affecting the substantial justice of the tax, " **It hae ever heen the doctrine that the conrts nra not inclined to entertain merely formal objec- tions to taxes when irregularities do not affeet un. Jnetly the rights of the citizen. In addition to his sound wrincinle, it s also held that **the amendment introduced nto Eec, 101 of tho pres- ent ltevenuo law has prodoced a radleal chanpe, and has overruled or modified very many of the previous declsions of tha Supreme Court, n o easo alrendy cited muprs,—Du Page County ¥a. denke, (56 H1., 287, —the rule Is very clearly laid down, Itis **Leld that the Court wortid afford relief, wlen the asseasment was fraudulently made, or whero persons have assumed the power to lmpose & tax on property, when the law had canlnr:ml no such poswer or where tho property was excmpt, t {a also hola that a conrt of equity will inter- rnu' nnd resteatn the collection of a tax ** where it # attempted to be levied and collected withont poweror icgal nuthority," Comboriand‘County va. Webster, 51 I1L, 141, Whatevor may le the doctrine elnewhere, the ruloin found toexist in this Stato that a conr of chancery hus furlsdiction Lo restraln the collection of taxes whera the seseasment or lovy has been made without legal authority, The Conrt then statea tho nllegations fn .com. plainant's blil, and continuen: THE DEPENDANT admita generally such averments of the bill as are neceseary to be consldergd, but denfes that tho nae scasment was unfaitly ‘made, or at as high a rato as other property in the county, or at us hich a rate as the stock should have becn nesenscdl, or that It was nascssed nt its actual cash value, and avers snd vau that tho market pricoof the stock was 3160 pershare. ‘The de- fendant avors that tho increase of 83,382,102 {s only about 1 0-16 ner' cent of tho aggregate nsece: ment, and was and {a actually neceseary and fnci- dental, and was eo_deternilned by tho County Toard. to o properand Just equalization as between 1ho aaid towns. From this statemont of tha case it lnpenn thal after the Asacesors had roturned the asscssc value of personal pronerty in ol the towns of the county, the County Ioard, without notice to any one, and without the knowiedie or consent of those concarned, added 20 per cent to the as. rersed valuo of the personal property In tho Town of Bouth Chicazo, Til RIGHT TO MAKE TIIS CHANGE is clajmed by the defendant to oxist under the {onrth sub-scetion of sec, 07, Chap, 120, Revised Statutes to the Ievenue, This provialon of the law 14 entitlod, ** Equallzation of Asscsnments by the Conuty Board," This aub-section proe vides that the Caunty Noard ~ sball ascertaln whetber tho rednction In one tawn hemeuu rolation to all:the towns in the county, and may increaca or diminish the apgre- Rate valuation of proporty In any town, by adding or deducting such rumn upon the " hundred as mlr be necesnay to produce o just rolntlon between afl tho vuluations of property in the county, but shall in no Instance reduca the oggrozate valuation of all towns below the aggregaio valustion thercof as mada by thu Assessor; neither shiall it Increase tho aggregate valuation of all the towns except in #uch an anount as may bo actually nicceesary and Incidental ta a proper and yust cqualization.' The section then provides for consideration of tho several kinds of property **scparately,” **If tho Board sholl find the spgregate asscssment (oo high or. too low, or that it in s0 uone. qual as to render It jmpracticable to equalizo such assesament falely, thoy mu, sct Aalhlu the nesceament of tha whola county or of aay township 'u.r' townehips thoreln, and order & now asncosont, 1t ia conceded that, in adding and subtractine 0 84 to produce** a proper and Just equalization, " the ogeregate valuatlon may be incressed some {nconsiderable nmount. The State iloard cannot incresso tho valuation in the State ** vxcooding 1 per cent.” This increass by the County Hoard now undor considoration {s an {ncreasa of 20 per cont on the personal proporty of ons town, and amounts to nore than Hi per cent Incres on tho gascesod valustion of all the taxable [mv()eny in Cook County, Can fibathat wnch au {ncrease in any onc town is necessary to produce squatity? 1t o Board add to the N even 100 per cent? The anscssms diminlshed, and the law evi. dently contemplates such diminution where an I creana occurs, The only chunge th: to add un {ncreaso of one-Afth, or per cent, so ed value of tho perannal property in 1f's0, why may 0 of McConkey va, Bmith, it appes the Asecssor, without notice, fucrcased h! ment from $400 to 84,000, The wmlr peared bofore the County Loant au to resduca the asscsament to 8500, which they fuscd to do, and then afterwaris, without noticy fucreased tho valuation to 8,000, The Kue preme Court do not inquire In the amount upon which the party should have psid {axea. They wluiply inqutra iufo ‘the powars, aut tho jurfsdicilon, {o, Increase the valuatlon. 'The opinion say: * We aro satleded the Ii had no power Lo ruviso sad ralvo the assessment of per- sonal propierty. We do not find auy pOWer a0 to do without notice, They canoqualisc avueswimonts, but cannot reguiato an msscenment, which this really {s.' They can equalizo assesnmenta between tha several towns, but cannot, of their own uiero wiotlon, rise an sssessmuut beyond the amount roturned by tho wed. ™ s caso and this view ars Important ta show that {n this grocudmz the Court will Inquire anly into the right or the Jlower of tho Counly Board. i clttzens® property u 10 bo aszcased on) 7. n tho wodo Indicated by tha Iaw. At the namo fme that tho Courts will not, for mers crror or mare tutormality not affecting tho mubstantial justica of the tax, restrain the col- lection of tho “taz, they will relleve whore the ssscasiient of levy 14 WITUOUT AUTHORITY OF LAW, Hroad and cowprehcnsive as s the language of tho statute, that provides that moro errar or were Informality shall not vitlato. th asscaumnt +* it csanot ba held 1o authorize tho Courts to walvo a substantial compliance with thuws steps whick are essuutial to glve jurlsdiction, ™ JT MAY BE CLAIMED that the suthoritics cited apply only to individ. uul cuscs, where tho assessizent of Individual rupesty, ‘and not the property of & class of towa u 8 counly, bad been lucreased. 1u ouo case, b fore tho Bupreme Court, thu objection urged sualnst & judizment for taxes was, tuat the equal- izutlun madu by the County Bosrd ralsed tho valu- ation on the property alone the stnonnt sssvesed by the town otficers, and the Court held: **The law koverning vuch case provides that peither shall it Increase the sggregato valuation of all the towns, uxcept i such aimount s wuy be actually neceesas £y sud incidental Lo a properand just ogualization, 1t 13 truo that th azgroeals of (hi secasment was ralsed, but only a tride over onc-quarics of 1 per cuut on the entire ssecsament. This may bave been altoguther necessary sud incidentsl o & properand just equalizution, We are nat ablo to sy il was 00t nccensary." ‘This casc Icat cited 1o important aa showing that tho Court will take th bvione tean. ingof atatutes, rath o coustructlons that frit- fer away (ho nieaning, It §s there admittud that the Buard could only equalize, and that the aggre- kuto jucreasa of tha'sssesament can vuly be ia such amount Bs necessasy and - ucidontal to & fair snd just cquallzation. The Court sustuins au incresss of onu-quarter of 1 per ceut. Can it bo fnferred that & greater increase than that allowed to tha Staty Duard would be sauctioucd by sny Coart? lu this case the Increasy 13 woru thau 133 per ceut. If this is sanctivned, why not sanction aa Increasy of S Rer cout oc § bt ‘fl" Withlo wuat bounds shall the Hmis be oan: AXOTIEL UROUND OF XQUITY JURISDICTION in cascs like unto the oou Guder considerstion s toavold a wultiplicity of suits. Each of theso complaloapts, sud about wixty uthers, bLas ruclaoly the samo cause of sctiou. 1f they sue st o there would be sbout seveuty sults. All the rlithits of this nuwber can b fully protected {n this ouo suit ius Court of Chancery, This doctriue 10 Leld dn very wony of e authoriucs alicady rd clted, It is n familiar doctrine, 4nd needs not to be sustained by a referenca to anthoritles, From theas” considerations, and from thema autharites, there appeara to ba nn gnestion of the Jurisdiction of the Conrt to reatrain the collection Of a tax rwesned or levied without authorily of law, enpecially when s maltiplicity of rnits may thereby be avolded. It Is equally clear that nelther the Areeneor nor the County Board conld ;‘v:’”é!u Instance increase the assessmont without o, . Vuore can be no question but that when the County Board equl“zul the assessments of the Dmf’?"{h’l the several towns they must not in- creanc the asseased valnation, except in aoch an amount A8 may be actoally necemaary and incidental to & proper and just e?nlluuon. 1€ they d>sire to do more than this,—if the Board really find that the nescssment {s not right, and in unedusl,—then they mav nct anlde an ssscrament of the eounty. or an asserament of any township or townships, and order o now aseersment. This the County Board may do, bnt they shall not make & new ameasment, or, withont notice. Increase any asecesment. The quostion 18 not one of mere error, or of mere informality, In the esercise of undoubted Juendiction. It is & question that reaches the aahatance, that deacries the cxistance of the power of the tribunal, 1t s & Jurindictional guestior. The Board fiad no Jurls- dictlon, and po nower to increare the asseasiment. Therefore, reluctant & & Conrt of Chancery wiil ever be to cxercise this lurisdiction, the com. plainanta must have the rellet they seek. Let tho order for the injunction be entered, The arznment in this canse was heard by the two Chancellors of the Circnlt Conrt, sitting for that nurpose, and, having canferred with tnin Conrt, they have heard read this oninlon, and authorize the atatement that they apptove the vlews therein exprensed. TIIE AMOUNT OF TN REDLCTION, Mr. Judah, attorney for tne complainants, seked the Court if he hnd looked Inta the figures to see just how much reilef the complainants were entltied to, The Court repited that he had not gons inta the calcalations, udge lace, for the defendant, remarked that tho Conrt had not designated whether the rate was one-rixth, or what was the true rate, ‘The Court replicd that he had been so pressed for time that he could not go inte the calculatione, Lt if it was necensary, and the connse! could not agree, he would Iook thto it. . Mz, Judah aaid he waa willing to settle on the re. duction of one-aixth, but Mr, Wilson, for the Me; chanta’ 8avinga, Loan & Trust Comoany, who 2101l in Washington, claimed a reduction of 20 per cent. Judge \Wallace remarked that one.sixth was all they conld havu anyway, If the addition to the valuntion of 20 per cent was unlawful, the rate alf over tha county wonld be lowered, and, If thes parties asked for equitien, they most consent equity all through_the county.” Heferring to the opinion, he aatil he wna not clear as to whera the line of distinction should be drawn, when it was lle:fl I!I:ll the County Board conid increase to some extenf The Court eald he had attempted to draw the line by eaying that it conld not. hy all the analogles of the law, go higher than the State Board, ~that 18, 1 per cont. ‘This was a1l that was sald, tho onderstanding he- ingthiat the relief shouid extend to the one-sixth part of tha tax, and the lawyers withdrew, TIE LOSS, The total sssceament on personal praperty in Bouth Chicago an whicn the varlous taxes are ex- tended wan $3, 392,500, From bls, however, muet be deducted the assessmont of SHH2,000 on raiirond nmpnu{' Thia Is done dircctly by the btate Doard, and never hud any 20 per cent sdded toit. After this Is subtracted, 1he personal prop- erly ascasmont s $22,.H0.9%3. One-sixth of 18, or 83,740,038, is the illegal addition due to l::o County Clerk’s jgnorance of the law, So, then— The whole tax lost 7? the decision Is. ;fl‘m €150 portion of the 1os8 18,0 .. e coun 159,129 ot it portlon of the lor 31,70 Tho State’s porttun of the lous fa. 13404 ‘T Bouth Mark Hoard's portion 11,743 MEDICAL. THE HAIINEMANN COLLEGE. The eighteenth annoal commencement-excrciaes of the lalinemaun Jedical College of this clty took place last eveninz at Hershey Music-Hall, The excrcises were opened with prayer and & song from tho College Gleo-Club, after which Dr. I, Ludiam, the Dean of the Faculty, read the follow. ing annual report: The elghtechth annusi term of instructfon fn the Hahuewnsnn Medical Colleza and_fio which clures with thw eserclies of this ovening, has been 3 ¥ery remarkable one. The class was mofo thai une: rd targer thau ever befare, {t il moro members different and difant parta of the country, ani. what a oifll more encouraving, contatned s much isreer praportion of advanced studenu, Wwho camo bither o coutplets thelr college course, fhan we finva er hisd before [n tho history of the Institution, Every homwopathic collego In America (s honored by & ren: resentation fn our gradustiug class to-nteht. Nlnetcen of the Mates and three foreian counirles contributed tothe Het of mateiculants, waich numbered 174 bons o pupi) 1t Bk been dectaed to give s spring term ot fostruc- P“ 88 herctofore. 'This 18 & non-gradusting course, hut Ju'a vere usoful ausillary fo the winter scesfon, 16 wiilch 1t adds abuut twn moiitha of didactie and ciinlent lectures and cxaminations. The speing clans for IKI7 numbered as many students as wo formerly had fa the e prospecta for the speing of 1074 eandidates for i Indeed, Of the Fale i the cluso of ihte college yenr, Jiety-ulue have heen examined i the branches tncluded 1o our cnrfleulum‘ a0d hiave heen found worihy. BDelleving tuat thoy will prove & Yaluslis acoession 10 wur Fank: and thut they will resiect honor upun thelr calling ln.(‘ their Alms Mater, 1sm gisd to recommend them for {hg dogTee which it1s yout province and your priviioga o 2 Anotlier song by the Glee Club followed, and then the President, Dr. A. E. 8mal), after a ahart conferrad the degrees to the graduates, The list of graduntes upon whom degreos were conforred i as foliows: 1. Bell Andrews, {llinols: Ell ftfliman Ballny, Now Jersay: Mra. M. B, laldwin, Wisconslng Mafel 1. Tieats Tllnols: . A, el o ennd lilinoler Fuge: Anson Hrown. Masuachusetis nolsg lasac W, 0 0. W 1L Uruwn, Michigan; itenry Durfows, rren Ca Ifinolay J. 4 merat, Janies iiampton ‘Campficld, ad eund, Asshel R, Chflds, Minotsy _ilenry . Hitnotei S Nenconatit Ol B, hater a nne Wiscors Johh C: David, iDGtar Willlnin 3L v astaon i siny George Almerlan Dean,” fllindle; Ar n Tods, R"Rl.ndhv' A. Dunlss, Iifnofs; Charies N, unn, Hiiolss Levt T, Edzington, Iilinoles Wills 5, Gilllett, Vermont; Albert Goeschaly ad eund, 1liinols; diernard Graeser, Tiinolay 11, i1, AN inols: 1. Frank Hatloty Liinolstlotep Wsflett, iuulet A, ¥ mier, Iilinoia: Lafayotte. ngs, 1itno f Jawicing “ennessse} Chnitce 1. Hayen, Micnijn . illilwew, loway Edward K. Itotman, Sin: pesotal o B Tlolmen ilinoly; Crifien Hutchinson, Iitaole: “Hans Chrlsitan Jewsco, Kebraskai A ideyes Jolinsan, * Hiivolss “bpiveater. A1 URie Cidwa asept 1, Kitemitter, Hinoia; Oxeid 11 Kleckner, 1 re. C. Koen,'tiinols; W. ¥. A, Kueny, i D el E. Lane, Wlico .+ 1. Lane, Ohlag arles . Laaing. llithofs; ¢ H Lanis, 1i1 ctor M. Law, lowai Josepli b. Lowsil, Louta Machfidd, Sew Vurk ihaioh i, “Nicc notay W, Augusids Miriek, loway . ¥, Mur soint dai K Baini, Noalariar” dol Fiuuy, . Myors, filfnole; M, 1t. Outens Gwen, * Iinols; * Georgn. W, o AL tion, ! Verlowite, Tilinote; Gearse Hav, Wi cary ' Cu i 1"0'!"‘. Weat Tniieas Glliert s, Tteed, Slich) C. B oa slfiley, Safne m, el Tows iy {lurace Fluiey, Malne: Nowner . Bimmots, fcruian Thewlore Mnyder, lows; Ttliers W TS e TSR Cor, Do s . Frma 11 Blepheuson: Hilbots: Charic P atawarte inoins WATAML H. RiibeoTmos et m munv)f‘m suni, Ailnncsotas aglet § Riow i dun, ? Hifnols’ Caliturnia; Herinan G, Tholu, Watd," Wisconsing Charina Fone, D Y warlmk Michent robe, | Wiscoi % . Michigan Josudh 1%, Wayland, Iliinol Welin, "0l s 3! T Wearrvelty Hithols; Geon Wileox, Oregon Lumian Hupd eox, ud und, 10l % hime pall Wiles, Tinotey & - Wil iinofsr Venry Wiener, ui eund, [Winols: Johu G, Wolter, Witeonshiy wsgn . W oolirorst, New Yosii H,C. Runter, 3. ., Mlsscurt? After conferring the dax{leu the clase got fn a m song, and then Dr. . an elo- quent valedictory addrvss, Then there was some more music. which wex followed with's very able and elaburate valedictory from the class by Dr. 8. Baley, of New Jersey. Tho eserclsce closed with muasic and the benediction, At the conclusion of the ceremonies the officers and Professors of the coileke and the gradnates re- r‘nmd to tho Falmer llouse, where a banquet was given, BENNETT COLLEGE, ‘The lecturc-room of Beanett Medical College was filled to ite full capacity last evening by & fino au- dlence of Isdiea and gentlemen, friends of thegrad. uates, tho occaslon belng the clevents commenca- ment-exercises, ‘The Rev. Dr. Thomas opened the exercises with prayer, 1 Prof. Milton Jay, Desu of the Facully, read his sopusl report. The number of matriculants for the yesr pa: 104, and of that pumber forty-five have passcd the required exawluation aud recelved the diploma of e College, ‘ine torm hadbeen oneof unusual interestand har- mony. Bix handred didactic lectares had been ae- Mvered during the term of 8ve months on the va- tlous departments of wmedicine and surgery, 180 bourw had been occapled in clinical lectures and the esamination of varions discases before the B0 average of ten patlents per :lx.:. “u an! :r' crlbedl;:m llldpl;ol. {hndfl,b&‘)g rescriptions bad been given. Sluce the compl 1o of ‘the new bospital, stxty-five surgical ope tions bad been petformed before class, Th entlro expense Onhl bospital and clinica had been paid by the Faculty, no donations having been re- celved from the rify nor the Hellet and Ald Soci. ety. {'nfl. A. L. Clark, President of the college, con- ferred the degrecs Ou the graduates, whoss Damcs aroaa follows: ; Jlitnota—1t. C. Burton, M. C. Roe, W. 8, Browne, J. €. PMII]DIIJ'!'IJ"‘I:GD&QNL anfol Stevens. J. M ackey, ). win ¥. Hush, Charles W, Blshop, G, A. Hoffmsa, A. W. I'l}g..hk H. Van .Do. ren, Fioloy Elngwood. J. . lisnrie, Prof. J: Eieg- feid, loraco L. aker, Geotyu L N Keu- o C. It Bykes, P. Vaa' Valkaubu) Wisgy Oeeld, I A, Mac “b;]‘u, Bebaon, A d- "'5' gas.. Wisco AT o, s Harris, Frank ber, bens L, Evans, . Barber, 1. A. . b HickiguncEsra Volcrs, Webetar Dis, B T. bakor, finsitu=Cliriatian Ly . U, Whitford, ‘f.'.:f;i‘f.'-qa B R v, . wyer, e 1 Vil " ?:‘5, "“’Dr:',‘_'?:!', x\"igox. Joba F. Reunert. on—K. . Towl. Weat Virginia—J. L. 8. Hall. Prof. Olin prescated soversl of the graduates with diplomss desigusting them a8 ocullste sud sorists. Lr R. ¢, Buzton dellvezed tho valeductory ad- dreas, which was brief and ftting :0 the occarlon. The address to the gradnates was delivered by Prof. W. I, Darls, who gave them some excellont advice, mingling it with witty expreastons, The exerclaes were closed with tho benedlction, by the Rev. Dr. Thom: sfier which the larze campany went to the "simer House, where & ban- quet was enjoyed and the usual festivities on snch occasfons were indulged tn. D. A GAG 3 Buft Againet the Bondamen—A Series of Ezeeptions nnd Objections. The #oit againet the bondemen of David A, Gage, ex-City-Tresaurer, lo recover the amount of his alleged delalcation, $450,000, was resumed be- fore Judge Ilogera yesterday morning, the pro- ceedings being watched by quite a number of peo- ple. P. R. Chandler, E. 8, Btickney, and George Henrotin were called fo prove the signatures of John B. Sherman and Wililam P, Tucker. THE NOND, Mr, Donfleld then offered Mr. fiage's bond §n evidence, 1t wandatod Dec. 11, 1871, . Mr. Dester abjected. The defense had some evidence as to the execution of the bond which would o to ita admlesibility. The Court permitted 1t to ba read on the prima facie evidence of the rignatares, say(ng be would bear the ovldence aftorward: Mr. Campbell noted sn exception. 1, W, BRIDOEMAN, chief bookkeeper in the Camptrolle:'s office, was then sworn, Ifo testified that he knew Gage. Had charge of all the general accounts and the booke. Commenced to act as bookkeeper in May, 1872, {The balance-Luok of tha City Tresanrer was pro- anced and offered In evidence.] The Tréasurer enters un lis booka every month the recelpts and aleo the expenditares, and at the end of tha month nd goes to the Comptroll- er's office, gets this book and coples his balance into it, and leaves it with the Comptrotler, Tho hook {4 checked In the Comptraller's office to sea that it ia correct. Mr. Bmith offered in evidence #0 much of the book sa referred to Gogo's second term—from Octo- ber, 1871, to Dec. 16, 1873, The witness eald the trial Lalances include the traneactions of the whole month, Me. Campbell objected to the October trial bal- ance, for the reason that October, 1871, waauot & part of the sccond term of Gage; that the ontries conld in no event be binding on the surcties of the second term. 1ie objected to the November ana December balances on the same ground, and to all the entries gencrally, since the evidence 1n the book was not evidenco sgsinet the surctics of the second term. Mr. Bmith claimen that it was material to show the halance of Gage's first term, an it ran Into the necond term. and, therefore, he Insisted that the book was competent. Mr, Camphell wanted to know when **the other alde™ elatmed the second term commenced, —the 4th of December, Dec, 11 (1he date of the bond), or.Jan, 10 (the date of the approval of the bond), r, Smith sald, in the view the prosecution took. of the law, it wou'd not he material to determine whether the term commenced on either of those nys. Mr. Camphel] urged that the city could not nn- dertake to And out what the halance going over {from the first term was, Thore was nothing in the buok to show that the Treaenrer charded against himaels, Dec, 4, any amount whatever, and the azmo applied to Dec, 11 and J 4 Tho Court asked 1 1t waa couceded that Gage was his own succersor? Mr, Campbel] would not make the concesslon, The Court had no doubt that tho testimony wa: competent against Gaze and his soretive if he was bis own successor, but not {f lie was not. Mr, Campbell sald the action was an the bond mwen for the sccond term, and he aubmitted t the entrica were not evidence even apainst Gace. 1t in wholly immaterial what were the conditions ©f accounts {n the firet term, The Court admitted the book upon the aseertion of tlie city that It wonld show that it would he ehown that Gaze was his own successor. The question was felt open whether it was evidence inst the aureties. . Dexter ex¢ented to the ruling, Witnees prodaced the Treasurcr's cash-book. The entrles began Oct, 17, 1871, aud ended Jan, 41, 1N g, .01; Jan, 10, 1872, o 3 evening, 8544, 784,575 Jan, B, morning, 51,1 evening, $341,210.00; Dee, 14, 780,81, Hehad cxamined the books caretully, and those balances wero correct. M. M‘co‘:l (flll the business of the oftico of Treasurcr <hiefly, Thn’lmunemhauk was made up In 1872 or 1877 from slips of papers It was not a book of orieinnl entry, 'There were na books in the Comptroiier's oftice which showed that a balance was siruck be- tween Gage sud the clity, Dec, 4, 1871, Dec. 11, 1871, and Jap. 10, 1832, The balances glven were made up with the sid of the cash and warrunt record-books. Mr. Campbell objected to tnem, hecauss that k wan not In evidence, Mr, Smith sald the city would produce it '|n time, The Coart overruled the objection, Mr. Campbell—If they do ot produce it, the fg- ures will be excluded, ' by Court—"Thu yuestlon will be consldered, Wiluess atated “that the tris]l ba‘unce.shoet stowed on Its face that there was not as much money a» waa called for: and it was also apparent that I‘n ‘Treasurer had paid out more for tho bene- fit of certaln funds than had been recelved for them. It was poseible 10 fiud out what smbunt of cash wan in the Treasurer's hands to the credit of any particalar fund, It could be done by giving each fund {is pro rata of the cash on haund, o balsnce shown was tho difference between tho total amount chargeable to Gage and the money that he used out of the Treasury for funds that were without moncy. The Comptroller's book show that, Dec. 16, "when the balance due wi S, T8O, 2408, 057, 511 was turned over O'llara, There {uce been recelved for his count about 315, V00, Every page in the trial balance-book showed tho exact amount of money in the Treusary at the thng truck. Hodld not moan to sny y was overdrawn, but that certain s funds were. The dally warrant record was put {u evidence, Mr. Campbell abjecting to snch part of itas re- l.'mm to Gage's Arst term, and saving au excep. tion, At tho aftornoon session, DEPUTY CITT-CLERK MOODY was sworn, and {dentided tne report of innnv.:l y It wi the sivnaturg wan n’rl:llu‘fiucnmenl was offered in evldence by M, ondeld. Mr., Campbell objected hecause It tncluded cefpts and disburscmenta prior to the commence ment he recond term, porporting to state the balance in the Treasury April 1, 1 It pave recelpts from {hat day to M 1, 1872, ving how much was received during tho first, and how much during the socond term. The disbureements wero sot out In the same way, in gross. Anather objection to It was that there was nooath to the account as required by law, Thie was {atal, for the ressun that the maiters ana things reguired to be sct forth in the oath wera periinent things with regard to the subject-matier under investization, Tho document merely showed the difference between the receipts ond the disburscments. ‘The question w: haw mucl any, a Gage have i1 hana at a cértain day, —the duy when hls sovond tern began? 1€ he didn't have anything on hand, nothing was chargesblo 1o Wim. ‘This papor showed wiat he ouphit o had on hand, Alr, Binith, 1 reply, asked how the **atate of the Tecasary *' wae 10 be shown unless there was an exhibit of what was donu during the year,— bring down o halancu and stato it. * 1t did not Ile in Gage's inouth to say that he falled to vorify it, Hix ofticlal vath would be produced, so the report was made underuath, any way, Mr, Doxter contended” that Gage's sdmission covld not enlaree the lability of the suretics. The whole force of the sduission rested in the fact that it was an oficial report, The Court sald the objuctlon rested on the baals ax that to {ho cash azd trial bal 5, to time, eyuired by the statul, still if the roport was reccived, and that oath walved by the city authoritics, be would admit it upon the same fiwuud ll‘lnhn. us eviduncy agninst tinge at all ovents. * An exception was taken. “The report showwd the balance in tha Tressnry, Auril 1, 1972, to bo 8421, 120 10. Wit 0 {dentitlod the Teport. and tho signa- ture to {t, made March 31, 1873, when the balsuce was $830, B30, &), 1t went in aubjoct ta abjection. Mr. Houfleld then otfered in evidence Qage's of- ficiul oath, dated Nov, 27, 1871, Mr, Campbeli objectad, because it didu't tond to show that {iagu quallled uoder tho bond. The gll:dwlu)::il:;d {‘:7') 47, 1871, while the bond was st , 11, 1871, The objection was overruled, snd the poiut saved. Thy official oath of Dantel O'iara, dated Nov. 28, 1873, was offered in evidence. Mr. Campbell admitted that O'Hara was elocted on the irst Monday in Novewber, 1873, snd duly qualifod and eatered un his duties on the evening I after an objection bad_been overruled, stated tbat D, A. (agu was City Treasurer fur tho term proceding that commenciag Dec. 4, 1871, lerk 1) ':“::‘ “l“lfr office, was the blef Clerk in the Comptrolle: 3 o Eul’tgn: put on the stund. He {dentifed the monthly reparts of Usgeto tho ('nml‘uunlln. and re's slgnatures thereto. The oaths to thelr cor- taken before wituess, who ls & fTerca in evidence. The oath wi ts Wete o whetber 8 party urn by %mxy [Bauguter). and ko raid **No,” Mr. (loge then *cam sigued, snd was sworn, When Alcott camo o (he Dext nouth t swear for Gage. witnues refuscd to adwinister the oath. luthe June report some Sgurce lu pencil had B s e been inserted aftor the oath had been taken. Thera ‘waa no real on the paper. Mr. Campbell obr:c!ed. but the Conrt ad. mitted it, In tho Jaly report altecations wera very evident. Witnesn sald 1 oy wora Derhaps made by Bridge man. after the cath had been taken, Thin was withdrawn *for the present,” by the Cnrfinrlllnn Counsel. These reports, with othera, showing the balances every month from Avogust, 1871. to November, 1877, and Also one showing tha balance Dec. 10. 1872, were offered in endenca. Many of fhom hed pencil memoranda on them. ‘The lsat one had not been awornto, and was signed by Alentt for Gage. ‘The city withdrew it, Mr. Smith maying ha cared :oll'\‘inz about it, since It was not a monthiy report nyhow, 1 went in nnder objection, ,,;"5"{".'{-'““‘“‘ Was ldnn reu_}_l;fl. ;u% vrodoced 1 Ly Treasurer's ledger., e frat ent) w m#}t Ort, 11.h1n7|l. # el he pages showing the sceount of the Treasurer from IR'J. 17, 18 .‘w Dec. 10, 1873, was offercd in evidence, s was alao the monthly warrant ahe. Atract, Letter A, commeneing November, 1871, and ranning down (o bevoud tie time wwhen Gage went ont of oficc; newasalso the Jaily warrnt ah- #tract. from Jely 10 to Dec. 16, 1873; alao the Tionthiy warrant records beginning in Kovember, Ju7L, and eniing ec. 10, 1670, Thess wero ail rer's p00ks In the charge of the Comp- On cross-examination, witness stated that all the ledger accounta swere balanced and ruled off oxcept one, Dec, 16, 1870, and that the ezception, . two deposits of faxes which had not been d tributed to the various fands to which they he. lunged. ‘They were not nalanced Dec. 4 and 11, 75, 10, 1873, He could not ssy ore wan & amail cash baok used nfter the fire, from which_the present one was mede up atthe beginning, ' The recelpta from dan. 11, 1872, 10 Dee. 10, 187, Inclunive, were $24,147 021,57, Warranta were patd ae’ follawh on the dates mentioned: Dec, 4, 1871, !llflyun.gfl:lnzc 1 8 fito Dec. 10, 1871, 83L290.43; Dec, 11, £1,008.57; hee. 13, 1871, to Jan. 7, 1873 B 4l; Jan. 6. 1873, 817.081.30; Ja $10.010,87; _ Jan. 10, 7 3 L 187, to Dec. 18, 1879, Jan, 3 J 026,13, The cll( received from Gave L 1872, 830,000, Witness did not know what it was for. ~ Nav. 27, 1872, he paid $30,000 an {nterest on deposits. The trial bakince books did not show how mach money was ‘outsranding at the end of a month, drawing Interest, It merely rhowed what shiould havo been {n the Treasnry. On the re-direct, witness sald he aldn't mean to eay that the Treasnrer's ledrer showeu that tha accounta had been pald h, David A, Gags. The ** balancing and ruifng off " was 8 maiter uf book- keapling, and was of no carthly importance on the question of the real balauce, The Court then adjourned. The case wiil not be taken up again until'2 o'clock Monday afternoon. ————— MISS M'KEE. To the Editor of The Tribune. CiticAao, Feb, 21,—1t has been erroneonaly re- ported in the papers that Miss McKee's attorneys have aucceeded in ralsing 8500 to replace tho farnt- ture which rhe lost throngh the avarice of her landlord. While T heartily wish thix was the case, and that Miss McKee find the rame moans for ob- talning a livellhood she had before she became Chadwick's tenant, no feasible plan faor accom. Y!l!hlnl this object hus heen suggested, although he universal sympathy exclted by her misfortunes would seem to have warranted same effort (n that direction. ‘The fricndly contribntions reecived do not exceed one-third of thls amount, and tnis, of courae, trlll unly relleve bor temporary wante, [ think this correctiun 18 due both to tho pnblic, which han taiion ro much interest in heor cane, and to tlie lady hereeit, Htoxey Tuosas. MCVICKER'S Tfiéfihm MAGNIFICENT! GRAND! GORGEOUS! As now yroduced at MeVicker's Theatre, IT HAB NEVER BEEN ALEDL WILL DE §URPASSED! Itisa Triuiuivlmul Succes Beats can be secured ten days In advance forany niglit, Wednesday and naturday Satinees. HAVERLY'S Til 1 Adelpht, 3.1 navenLy.. e A Folly Company, Headed by tha Urlvaled Vocaltst, 'L, omedia: W, oo the Infinitable L WIIL | A and succerding and conpeiing everr momber of tha LYDIA THOMISON TROUVE, I the New, Orighn Gilttering Drury Lano Burlesque I'antomine rxtrava: anss of BABES IN THE WO ‘o Killel i O, sk by slutroducing s Belected Compaay of Fifiy Artis, wnd oy Mareclyun Attrsciiou, ficluiic THE GRURY LANE MECHANICAL, DONKEY AND {AlLL L UINADE. atinecs Wodnesd i PAtirgaye: 2:0, OFFICE CHICAGO NATATURIUM. Michigan-ar., corner of Jackson-st. We'ate {n recelpt of a larze_number of tnaniries re- gardlug the next Swimming Reason of our estantiishe inent, and In reply would state it the bouka for sen- suu subsceiptions will be opened and our cummer clr- cular be ready for distribution on and after e Zith of s month, and g0 those now sabacribing we offer tho beneft of our large gymnastam without extra chargo #11] thic oventug of the swimming-season, HOOLEY'S THEATR JANAUSCHEK, Eupporied by a SUPERION COM. ¥, under the PO A gement of KLLALEIL & CASINGY Friday—Washilngton's Blrthday, Grand Matinee 2p. m, CEHESNEY WOLD. Friday Eve~BRIUNHILD, LINE OF RUSSIA, i1 Batuntay Matinoo— iasion, 25, 50, 7o and 81, W . Eaturday Night—M ACHE Popular Prices: A Matinces, 33 and e, NEW CHICAGO TIEATRE, . WARHINGTON BINTHDAY MATINER. Posltively lnat l-el'(urmn‘vfil'ol the Great Emotionsl n MISS MULTON. MI8S BARANL )IUXI.JOK -10SE WOOD, Thi (Pridag) ovenlig S1185 RISE WOOD as GILBERTE IN FROU-FROU. COLISEUM. NOVELTY THEATLE. «No. 87 Clark-st, GRAND GALA MATINEE TO-DAY, ‘WASHINGTON'’S BIRTHDAY. Fame Gireat 111 this eveniog. OUIt INNOCENT PARe TOR, {n confunciion with a bost of others. Vofular prices of sdiniaati MWCORMICK HALL, FUN! TROF, CARPENTER ~FUN! In his wouderfui an and I'-rmmn-y. Mandsy Night, Fab, Admluioy, 35 and e, _Commience 81 8 o'clock, TEASN, B8 choteest, (. the world—tmpor aJrices-Largat Company fa Anorh staple articlo~plcases everybody—radu constnually fucressiig—Acnts wantcd syer) whero— best Inducemonta—don't waste time—scnd for Clreular 0 ROUERT W X Anierican Tea Co., 43 Veaey s P sl SR LT ROV PUBLIC SALE. 1In pursusnce of an orderof tha Superior Court of ConlCaunty. nine Btats of H1Iuos, Madeon the 3ot day ©f February, IW7%, In tlis case of Alexander Cunning liao v, tho Bank ef Chicago, | will sell at publiy pun.onlh 2sth day of February, 1878, at 11 o'cloc] n tlic forencon, at the weat auar of the two wurthdoors of the Court-Huuse, corneruf Lasalio and A in CI 30, the uncollecte i1 accanuia, od clatms aue iho Hank of Cilcago. Trrus cas! ). L. HOUGH, Receiver, _thleago, Feb. 31, 1878, DIVIDEND NOTICE, Ciicauo & ALTOX IEAILKOAD CuxPax, Becreiary's rice. Chicaso! Fel 14, 1o, * u A cash dividend of d ane-half pér cent on the Preferred and K of this Company has beod d of Messre 3, K. Jesugy ¥ o New Yorl it 1n'-7nflr§l|::a:- willbo closed on tho 3t fast., sad o pae " L AnmADRE, Recrotary. VOEAN STEAMSIEIPS, North German Lloyd. ‘The stcamers of this Com will aall every Satar. day from Brecien pier, (ogt of Tind dieets Tboken. falesor sitain= e Sow! York 1 Soiulanptos uduti, Havee, and Lremieo, 0rst cablu, §100; sccond g e ¥ ey er el PRMSEMII Y g powliny e, Sew Yere. WHITE STAR LINE. Usiid States and loyal Mall Steamery betweea New Yariaaa tiverseut, For pragesoliy oo iRty ot & soutn Clarkess.” MR Abuiigy. ™™ iratts on Great Britain ami [roland: 2 E WOMAN'S HOSFITAL, The Woman’s Hospital of tho * Stato of Illinois, 273 THIRTIETH-8T,, Chicago, Botween Wabash sad Mich{gan- The Woman's Frue Dispenaary cousected wii this inscicutiou Ls upen every W qulbllllnlnf“(mul 11101 v'clock fur tlo gratultyus Sreatwent of Dlscascs of Woueu.