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ee N, BRICKLAYERS.—TH pire emma eeetace ead weak on Mr AE BY Stauth Petes EREBY NOTIFY BLIC AFTER this date I will eaten ba bay ay con- tracted by 4 _avis-ate . BERKELEY. REMOVAL NOTICE— REMOVED TO 615 E ST. N.W. (A FEW DOORS EAST OF 7TH); INCREASED FACILITIES. J.D. MIUANS, PRINTER, FORMERLY OF 619 THE ST. GEO. aul5-2t NO USE LOOKING, YOU CAN'T FIND BETTER Wines No water & ,porer America than ours. with ours—we bottle ourselves. 5 bottles for (3 JAS. THARP, $12 F st. nw. aul THE FINEST MEALS IN TOWN ARE THOSE WE SERVE. Our menu embraces everything seasonable. Our Bervice is perfect. Our cooking Is most appettz- ng. Our regular dtuner, from 4 to 7—Soe. Sun- 8, 1 to Ladies’ cafe, 24 floor. Entrance on 4% st. REUTER'S HOTEL AND RESTAURANT, ‘D 4% ST. auld THE PUBLIC IS HEREBY INFORMED that gfter thie date I will sot be respomihle for sny dette ce obligations contracted Oy ony cae $reept myself. BENJAMIN F, WRIGH Is of 1423 3 Sth st. nw. KNOXS "RESS MAIN OFFICE IS NOW LO- cated at corner of 6th and € sts. o.w. (National Hotel); telephone 311. Hauling of all descrip- furniture and heavy hauling & y. We ‘are now prepared to surrender to our former storage patrons such articles as they may ‘dentify, upon presentation of storage _re- 2d and B sts. nw. aul4-3t DK. W. B. POM INCEEN: given that certificate No. 12 ling in my name w t is of the sald company, has been etther lest or destroyed, and that I have made applica- tion to the said ‘company to issue to me @ new je of stock for the number of shares in leu of the said certificate above THOS. F. GOODE. NERS OF VACANT HOUSES, delinquent tenants, can sare vance by placti them im charge MeLeran, {00s F st. nw. | Good re now applying for houses for early paal attention in every case given. EL A. INS, EXPERT WATCH- formerly with H. Semken, has charge of Complicated SON, im SA maker, eur watch repairing department. y. M. GOLDSMITH ay21. ‘3 RECORDS ON RAMBLERS: , July 14, mile, with fying © b44-5 seconds; mile, with in 2 mizutes flat. Both by J. P. on a Rambler. h., same day, twenty-five miles Herrick In 1 hour, 7 minutes, 46 fifty miles by Berthel in 2 hours 21 All road records from five to fifty miles also broken at same time, and all on Ramblers. ‘The it” f* on a Rambler. ¥ & JEFFERY MFG. CO. iviT 1325 14th st. mw. HOW 10 KEEP COOL THIS WEAFHER—BRD me seme unbound magazines of any kind, let me bind them. Them set cnt, read and forget the HODGES . 511 th’ st. Je2T -—ARE YOU BUILDING? MOTTLED god Buff Bricks in all sizes and shapes; Roof Tiles and Terra Cotta to harmonise. jet JH. CORNING, 520-522 13th st. H. L. McQUEEN, PRINTER’ AND PUBLISH FINE BOOK AND JOB PRINTING. Telephone, 763. (fel2)"_1108-1116 E st. a.w, be weather ts likely to be warmer, Established 1824, A 70-year-old Lumber Firm. Tn these uncertsin times, when so many NEW institutions are toppling and falling into the abyss of ruin under the terrible financial pressure, the sensible man naturally turns to- sard the OLD weather-beaten business “rocks" that have been established for 70 years or more—firms that have never even “rocked"* amid the finan- cial storms and crises of a three- quarter-century existence. We are the oldest lumber firm in Wasbington, and next to Galt Bros., Jewelers, are the oldest firm im any business in Washington, A good name—an old firm—the lowest prices—what more fan we offer you? Whole Window of 12 Lights Glazed for 75c. White Pine Doors, 1% inches thick, All Stock Sizes, go Cents Each. Frank Libbey & Co., ™izs™¢ “Lumber, Mill Work and Butlders’ Hardware,” 6th and New York Ave. it HOTEL EfIRICH’S Table d’ Hote Dinner, soc. ‘HANGR_OF MENU DAILY—FOR TODAY: by Beef—Stuffed Loin of Veal ey : Sucumb Sliced Tomatoes—Cabinet Pudding, feta sauce’ Watermelon Crackers and ‘Cheese —Coffee. Served from 1 to 7:30. TOTEL EMRICH, 485 TO 480 PENNA. AVE, auls €. M. EMRICH, PROPRIETOR, You Will Be Our Patron Always after you've seen our low prices on Box Paper and Envelopes, Pens, Inks, Diaries, Tablets, ete. Be sure to take a supply of Cor- respondents’ Requisites with you when you go away. We have everything you'll need. TPGet your wife a box of “Jackson Stub’? Peng—extra_loog point. Easton & Rupp, 421 mth St. Popular-Priced Stationers. (Just above ave.) aulS If There’s Tiling —to be done in that new house of yours tell your architect to let us “figure out."" All we want is a chance, for we can easily convince you that you cannot get better work for less money, Write us a postal. SPALDING, Manufacturers’ Agt., 008 E st. Weill Clean Your Old Suit voking as neat and fresh as when ee Porn ni gL, Coats, Bde. Vests and Trousers, 25c We also repair and alter Sotlieg at GU EANING AND 706 9TH ST.N.W. REPAIRING. "Phone 143-2 Were You Satisfied With your last printing? If not, let us do the next. We don't claim to have reached perfection, but do use every effort to please Byron S. Adams, Printer, nee lith st. ow. The Union Savings Bank, 1222 F Street N. W., #ATS FOUR PER CENT INTEREST ON SAVINGS ACCOUNTS. (Open until 5 p.m. on Government pay - = laturdsy eveulogs from @ to 6.) SEVERE DEFEAT FOR THE VIGILANT The Britannia Finished Second in the Contest. WHAT LONDON PAPERS SAY RYDE, Isle of Wight, August 16.—To the delight of the assembled yachtsmen here a fairly strong westerly breeze was blowing teday, the third day of the regatta of the Royal Victoria Yacht Club. The chief event on the program was the Town cup, valued at $100, to be competed for by all yachts over forty rating. The three cracks, the Vigilant, the Britannia and the Satan- ita, were entered. The Vigilant arrived off Ryde at about 9 am. From that time until the starting gun was fired she cruised about with the Britan- nia and Satanita stretching sails and test- ing gear. The course today was that of the Royal Victoria Yacht Club, known as the “long ccrrse round the Nab.” It was from an imaginary line drawn between Ryde pier and a mark boat off that point, eastward to No Man fort light, leaving it to star- beard; from there past the Warner Nght, leaving {it to port, and around the Nab light; leaving them to port. From the Nab the course was westward to and around a mark boat off the Spit fort light, passing Horse fort light to the south. From the spit the course was eastward to a mark boat off the west middle buoy, opposite Cowes. The west middle mark boat was left to port, and then the yachts returned eastward to the finish line of Ryde pier and the Royal Victoria Yacht Club adjoining it. Twice around this course completes the total distance of fifty miles. In today’s event the Vigilant allowed the Satanita 42 seconds and the Britannia 2 minutes 9 seconds. The Start. As the gun was fired to send the yachts eastward on their course, the Vigilant was pointing straight for the line. The Satanita and the Britannia, though nearer the line, were pointing southwards and, therefore, lost way in having to gybe. The times of the three yachts at ing were: start- H. M. S. Satanita . 10 00 OF Eritannia 10 00 07 Vigilant 10 00 WD Althoug! e line last, she had greater way on her, owing to the fact that she was not compelled to gybe for the line, and she soon overhauled her opponents, and took the lead when they were about a quarter of a mile from the start. The Satanita, on the other hand, fell into third position, and people began to think that the American yacht was going to administer a sound drubbing to the two Britishers. All three yachts were carry- ing club topsails, jib’ and jib topsaits, and the force of the wind, to the delight of all spectators, sent them heeling over until their rails were partly submerged as they tore along, dashing the spray aside and leaving a churned streak of white water glistening behind them. As a result of yesterday's gnie a choppy sea was running through the Solent; but this only served to make things livelier and to make the racers show their bottoms prettily as they surged over the green rollers in grand style, to plunge superbly forward under the pressure of their clouds of snow-white canvas, like race horses straining every nerve to outfoot each other. Satanita Gains Rap’ The three yachts, at first, made a board toward the opposite skcre, the Vigilant luf- fing up in order to prevent the Britannia, which had the weather position, from get- ting ahead. The Vigilant pressed hard on the Britannia’s lee, and some skillful jock- eying took place between them. But while these duels in searranship were taking place, Satanita, most cleverly handled, took advartage of the luffing tactics to head straight away for the Nab, and to these lights she made a bee-line, ripping along at @ splerdid rate, gaining rapidly upon her oppor.cnts as she made her way out to sea, the spray dashing over her bows and wet- ting half way up her lower sails. The commanders of the Vigilant and Britat nia were soon obliged, owing to the Satanita’s lead, to point out to sea and abanicn their luffing match. The Britannia then crossed under the Vigilant’s lee, show- ing that the Yankee yacht had not had the worst of it in the luffing duel. Nearing the Nab lights the positions of the yachts were Satanita first, Britannia second and Vigilant third. Spinnakers were spread to the breeze as the three yachts, with the wind hauled slightly northward, ran for the Nab lights, which mark was rounded, on the first round, as follows: Satanita . Britannia Vigilant seorsedl 12 16 The Satanita’s lead was 2m. 55s. on the Britannia and was 3m. 55s. ahead of the Vigilant at this point. From the Nab lights it was a reach west- ward and northward to the Spit mark boat. The Spit buoy was passed as follows: H. M. 8. Satanita Th M4 46 Britannia +12 00 11 Vigilant 12 00 11 The Vigilant drew out after passing the Spit, and, before two miles mcre had been covered, was over a quarter of a mile ahead. By this time the wind was freshening.and tkis favored the Satanita, enabling that yacht to pull ahead, and she soon afterward @ppeared to be increasing the gap which she had placed between herself and her competitors, and passing Ryde, en route to Cowes, Mr. Clark's yacht appeared to be about a mile ahead. The times of the three yachts passing Ryde, going westward, were: H. M. 8S. Satanita . -12 06 10 Vigilant 12 09 30 Britannia 12 10 3 Rounding the west middle mark boat off Cowes, the first round, and completing PECIAL NOTICES. __ A SUPERIOR SMOKE FOR LITTLE MONEY. A “weed” that equals many fine 5c. cigars, yet costs but half as much—COUPLETS, 2 FOR SC. There are many Ge. cigars that do not make such an enjoyable ‘‘smoke.”* ‘HE best cheroots are COO-KO, 5 FOR 10C. They're made from chotce, selected stock— right size to carry—and very cheap, f7TShould your dealer not handle the above brands, drop us # postal. We'll see that you are supplied. Jas. L. Barbour & Son, JOBBERS AND IMPORTERS, 614-616 PA. AVE. 1t Punch for the K. of P’s. When your Knights of Pythias friends come to see you show them some of the good things We Washingtonians baye—for instance—a bowl of punch compounded from To-Kaion Claret. Only We. gal. for the claret. ‘o-KalonWineCo.,614 14th ‘Phone, 908. ».. i | and K st: Bw. Thinking of Roof Painting? For a i int that fills every requirement get THE OHIO MINERAL PAINTS. "Never cracks, blisters, 1s or dries out. Water, fire and acid proof ‘ested under intense heat and cold—it remains al- ways the same. Prices right. Sampes can be seen a H. CHESLEY & COS, 1004 F st. OHTO MINERAL PAINT €O., 1335 t. auls-3m Ever Drop Your Watch on the pavement? No matter bow often jure your Watch or what may be ise, Hf 1's Insured with us for $2 a year We guarantee to keep it in perfect order. See us about this! Geo. W. Spier, 310 9th St. aul5 Watchmaker, Jeweler and Optician, three-quarters of this round times of thé yachts were; coins o 12 386 (02 12 86) 81 About @ score of 40-rater yachts and 20- raters were contesting in the other races of the day, und all were going at a tre- mendous pace, every sail filled to the ut- most, causing much excitement and great enthusiasm among the thousands of peo) (hap lode pall prne ren an nag a watching the yachts race by. ie times of the three yachts they crossed the line at the end of the first round were: = minutes, thirty-three seconds on the Vigilant, and or thors Britannia six minutes forty-six sec- on At the Nab lights, on the second round, the three yachts’ times were: M.S. Satanita .. 1 4 00 Britannia 1 4 38 Vigilant . 1 4 55 At this stage of the race the Britannia and the Vigilant had crept up on the Satanita, but the Prince of Wales’ cutter had taken second place. The Satanita at the Lights led the Britannia by four minutes, thirty- five seconds, and was four minutes, fifty- five seconds ahead of the Vigilant. In the short run from the Spit to oppo- site Ryde both the Vigilant and the Brit- annia pulled up on the leader, the first named reducing the gap to 3m., 40s., while the Britannia was 4m., 49s. behind the Satanita. The times passing the west mid- dle mark boat were: Satanita .... Britannia .. Vigilant At the Spi run the yachts were timed as re Mm Satanita 2 30 Britannia 2 08 Vigilant 2 18 This shows that the Satanita had a lead of 6m. 38s. on Britannia and 8m. 48s. on the Vigilant. The Britannia got a good breeze coming up from the Spit, and rap- idly gained. The Vigilant did not seem to be so well favored. At Ryde pler, passing westward toward the west middle mark boat, the Yachts were timed in the following order: Satanita .. 2 54 Ot Britannia 2 ct 48 Vigilant 2 38 fz Pa Both the Vigilant and the Britannia had pulled up on their leader in the short run from the Spit to opposite Ryde, and the Satanita here only led the Britannia by 3m, 40s., and the Vigilant by 4m. 40s. Going toward the Cowes mark, however, after passing Ryde, the Satanita got into a strong. wind, and rapidly widened the gap between her and her pursuers. The Vigilant was still sailing slower than the two Britishers, although all three of the racers were going along at a good pace. At the west middle mark boat, on the second round, the times of the three racers were: H&M (6. 3 14 40 3 30 38 Vigilant - 8 23 # After rounding Cowes, going eastward toward the finishing line, it was only a question of the respective times of the three ‘yachts, as it was then a certainty that the Satanita would cross the line a long ways ahead of the Britannia, and it was equally certain that the latter would finish anead of the Vigilant. The times of the three yachts at the finish were: mM. «CG. Satanita .. 3 36 39 Britannia . 8 42 23 Vigilant 3’ 8 5 Satanita y five minutes forty-four seconds, and the Vigilant by seven minutes eleven seconds, without time allowance, and by seven minutes fifty-three seconds with time allowance of forty-two seconds. The Britannia beat the Vigilant by one minute twenty-seven seconds without count- ing time allowance, and by three minutes thirty-six seconds, counting her time allow- ance of two minutes nine seconds. What London Papers Say. LONDON, August 16.—The newspapers are inclined to put the odium of yester- day's failure to race in the gale of wind on Vigilant. The Daily Telegraph says that early in the morning Britannia made all preparations to race, She double-reefed her mainsail and housed her topmast. Vigilant, according to the Telegraph, made no preparations. The Sun say: “The Yankee was sup- posed to be fond of plenty of breeze, and why her owner agreed to postpone the race is a mystery. Of course, these fast-salling saucers cost a lot, and the loss of a spar would be @ very serious matter.” The Globe, commenting on the same sub- ject, remarked: “The Britannia had her fighting flag flying and was all ready for the fray. But the Vigilant made no sign of fighting.” As a matter of fact the signal that there would be no race was hoisted on the head- quarters of the Royal Yacht Squadron at 6 a.m. By an oversight the Britannia’s cap- tain was not informed of this fact. The Vigilant-Britannia Match. RYDE, Isle of Wight, August 16.—It now seems certain that the match race arrang- ed between the Vigilant and the Britannia, fifteen miles to windward and return, for the cup offered by Lord Wolverton, will be called for ncon on Saturday next, beth Mr. Gould and the Prince of Wales are anxfous that the arrangement should not fall through, aa SCHOOL TRUSTEES ARRESTED. It is Charged That They Accepted Bribes for Their Votes. DETROIT, Mich., August 16.—A most sen- sational episode occurred at a meeting of the city school trustees last night, when four of the trustees, Joseph A. Walsh, William C. Liphart, Milo H. Davis and Julius Leichtenburg, were arrested and taken to police headquarters, charged with accepting bribes. The investigation was instigated by Mayor Pingree and the complaint was sworn to by Detective Palmer, who worked up the case. The charges are accepting bribes of $25 from the representatives of the Manitowle Seating Company of Manitowie, Wis., on condition of their voting for the ®warding the seating contract to the company. The arrested men were locked up to await ar- raignment. ——— WAGES TO BE CUT. Glass Manufacturers Say That It is Done to Meet Foreign Competition. PITTSBURG, Pa., August 16.—The con- ference committees of the window glass manufacturers and workers are in session here today. The manufacturers are repre- sented by Thomas D. Catlin, United States Glass Company, Ottawa, Ill; William Loeff- ler of Schmoitz & Co., Pittsburg; H. Sellers McKee of Chambers & McKee, Jeannette; M. W. Watson of McCully & Co., Pittsburg: J. G. Sayre of Marion, Ind., ‘and T. H. Jchnson of Dunkirk, Ind. The manufac- turers will ask for a 80 per cent reduction, to enable them to meet foreign competition under the new tariff. The workmen are willing to make concessions, and it is ex- pected that the scale for '94-'05 will be set- tled today. _—— Valued His Wife at $50,000. PERRY, O. T., August 16.—R. T. Brooks,” who 1s said to be an English lord, was ar- rested here on the charge of living with another man’s wife. The woman was also arrested and both gave heavy bonds, which Brooks paid. E. E. Parker says the woman in question is his wife and sues Brooks for $50,000 damages. The arrest has caused a@ great sensatio: —— An Intruder of 26 Years’ Standing. GUTHRIE, 0. T., August 16.—Frank Martemas, a Mexican of considerable wealth, has been arrested in the Kiowa and Comanche country as an intruder. Marte- mas has been a resident of that country for twenty years. Judge Buckner, his attorney, will immediate! y ioeante habeas corpus proceedings for release, THE EVENING STAR, THURSDAY, AUGUST THE TARIFF BILL Some of the Articles ‘Which Are on SALIENT POINTS OF THE INCOME TAX +t the Free List Detailed Provisions for Levying and Collecting the Tax. SOME EXEMPT INCOMES The tariff bill, which is now awaiting the sigrature of the Preeident, places a large number of articles on the free list. Among those which are found in this lst are the following: Barks, cinchona or other, quinine may be extracted. Books, engravings, photographs, bound or unbound, etchings, music, maps and charts, which shall have been printed more than twenty years at the date of importation, and all hydrographic charts and scientific books and periodicals devoted to original scientific research and publications issued for their subscribers by scientific and lt- erary associations or academies, or publica- tions of individuals for gratuitous private circulation and public documents issued by foreign governments. Books and pamphlets printed exclusively in languages other than English; also books and music, in raised print, used exclusively by the blind. Books, engravings, photographs, etchings, bound or unbound, maps and charts im- ported by authority or for the use of the United States or for the use of the Library of Congress. Books, maps, music, Mthographic prints and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporat- ed or established for educational, philo- sophical, literary or religious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school or seminary of learning in the United States, or any state or public Mbrary, subject to such regulations as the Secretary of the Treasury shall prescribe. Books, libraries, usual furniture and sim- ilar household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, and rot intended for any other person or’ per- sons, nor for sale. Old coins and medals and other antiqui- ties, but the term “antiquities” as used in this act shall include only such articles as are suitable for souvenirs or cabinet col- lections, and which shall have been _pro- duced at any period prior to the year 1700. Coins, gold, silver and copper. ‘Diamonds, miners’, glaziers’ and engrav- ers’ diamonds not set, and diamond dust or bort,-and jewels to be used in the manu- facture of watches or clocks. Tamarinds. Brazil nuts, cream nuts, palm nuts and palm nut kernels not otherwise provided for. Furs, undressed; dressed fur pieces suita- ble only for use in the manufacture of hat- ters’ fur. Glass plates or disks, rough-cut or un- wrought, for use in :he manufacture of op- tical instruments, sp.-tacles and eyeglasses and suitable only for such use, provided, however, that such disks exceeding eight inches in diameter may be polished suffi- ciently to enable the character of the glass to be determined. Medals of goid, silver or copper, and other metallic articles manufactured as trophies or prizes, and actually received or bestowed and accepted as honorary distinctions. Newspapers and periodicals; but the term “periodicals” as heréin Used shall be under- stood to embrace only unbound or paper- covered publications, containing current Iit- erature of the day and issued regularly at stated periods, as weekly, monthly or quar- terly. ‘Opium, crude or unmanufactured, and not adulterated, containing 9 per cent and over of morphia. Paintings, in ofl or water colors, original drawings and sketches, and artists’ proofs of etchings and engravings, and statuary, not otherwise provided for in this act; but the term “statuary” as herein used shall be understood to include only professicnal preductions, whether round or in relief, in marble, stone, alabaster, wood or metal, of a statuary or sculptor, and the word “paint- ing,” as used in this act, shall not be under- stood to include such as are made wholly or in part by stenciling or other mechanical process. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old cr refused gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. Parattine. Parchment and vellum. Philosophical and scientific apparatus, utensils, instruments and preparations, in- cluding bottles and boxes containing the same; statuary, casts of marble, bronze, alabaster or plaster of Paris; paintings, drawings and etchings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scien- tific or Mterary purposes, or Yor encourage- ment of the fine arts, and not intended for sale. Phosphates, crude or native. Plants, trees, shrubs and vines of all kinds, commonly known as nursery stock, not specially provided for in this act. Plows, tooth and disk harrows, harvest- ers, reapers, agricultural drills, and plant- ers, mowers, horserakes, cultivators, thre: ing machines and cotton gins; Provided, that all articles mentioned in this paragraph if Imported from a country which lays an import duty on like articles imported from the United States, shall be subject to the duties existing prior to the passage of this act. Professional books, implements, instru- ments, and tools of trade, occupation or employmett, in the actual possession at the time of persons arriving in the United States; but this exemption shall not be con- strued to include machinery or other ar- ticles imported for use in any manufac- turing establishment, or for any other per- son or persons, or for sale, nor shall it be construed to include theatrical scenery, mer gy and apparel, but such articles rought by -proprietors or managers of theatrical exhibitions arriving from abroad for temporary use by them in such exhi- bitions, and not fo: any other person and not for sale, ani which have been used by them abroad, shall be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe; but bunds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such ar- ticles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in case appli- cation shall be made therefor. Regalia and gems, statues, statuary, and specimens or casts of sculpture where spe- cially imported in good faith for the use of any society incorporated or established solely for educational, philosophical, literary or religious purposes, or for the encourage- ment of fine erts, or for the use or by order of any college, academy, school, seminary of learning, or public Mbrary in the United States; but the term “regalia” as herein used shall be held to embrace only such in- signia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not Include articles of furniture or fixtures, or of regular wear. ing apparel, nor personal property of in- dividuals, Specimens of netural history, botany, and mineralogy, when imported for cabinets or as objects of science, and not for sale. ‘Teeth, natural or unmanufa-tured. Wearing apparel and other personal ef- fects (not merchandise) of persons arriving in the United States; but this exemption shall not be held to include articles not ac- tually in use and necessary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intended for any other person or persons, or for sale. Opium, crude cr manufactured, upon which the House bill placed a duty of $1 per pound, is on the free list in the Senate bill. from which The Income Tax. The section of the bill establishing an income tax is lengthy and goes very fully into the details. It provides “that from and after the Ist day of January, 1895, and un- til the 1st day of January there shall J be assessed, levied, collccted ap vald an- |States bonds, the principal and interest of 16, 1894-TEN PAGES. its and income nually upon the gains, received in the calendar year the United States, every ci of Whether at centum on the amounts so deri above $4,000... A like tax shall be levi: collected and paid annually upon the gains, profits and income from all property owned and of every business, trade or profession residing without the United States. And the tax herein provided for shall be assess- ed by the commissioner of internal revenue and collected and paid upon the gains, profits and income for the year ending the Sist day of December next preceding the time for levying, collecting and paying said It is further provided that all iricomes derived from interests upon notes, bonds and other securities, except such United which are by law exempt from all federal taxation, shall be included in estimating the gains, profits and income of uny per- son; also profits realized within the year from sales of real estate, purchased within two years previous to the close of the year for which income is estimated; interest re- ceived or accrued upon all notes, bonds, mortgages or other forms of indebtedness bearing interest, whether paid or not, if good and colicctible, less the interest which has become due from said person or which has been paid by him during the year; the amouat of all premium on bonds, notes or coupons; the amount of sales of live stock, sugar, cotton, wool, butter, cheese, pork, beef, mutton, or other meats, hay and grain, or other vegetable or cther — being the growth or produce of the estate cf such person, iess the aniwunt expended in the purchase or production of sald stock or produce, and not including any part thereof consumed directly by the family; morey and the value of all personal prop- erty acquired by gift or inheritance; all other gains, profits, and income derived from any source whatever. Government Officta Salaries. There is excepted that portion of the salary, compensation or pay received for services in the civil, military, naval or cther service of the United States, including Senators, Representatives and delegates in Congress from which the tax has been de- Gucted, ond that portion of any salary upon which the employer is required by law to withhold and does withhold the tax and pays the same to the officer authorized to receive it. The necessary exper ses actually incurred in carrying on any business, occupation or profession, and also all interest due or paid within the year on existing indebtedness, shall be deducted in computing incomes. All taxes, national and local, shall be de- ducted from the income of the person who has paid the same, whether such person be owner, tenant or mortgagor; also losses actually sustained during the year incurred in trade or arising from fires, storms or shipwreck, and not compensated for by in- surance or otherwise; also debts ascertained to be worthless, but excluding all estimated depreciation of values and losses within the year on sales of real estate purchased within two years previous to the year for which income was estimated. No deduction is to be made for any amount paid out for new buildings, perma- nent improvements or betterments made to increase the value of any property or estate. It is further provided that only one deduction of $4,000 shall be made from the aggregate income of all the members of any family composed of one or both par- ents and one or more minor children, or husband and wife. Deductions are allowed by guardians in favor of each and every ward, except that in case where two or more wards are comprised in one ‘family ard have joint property interests the aggre- gate deduction in their favor shall not exceed $4,000, “In cases where the salary or other com- pensation paid to any person in the employ- ment or service of the United States shall not exceed the rate of $4,000 per an- num, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other com- pensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid, and shall include that portion of any it.come or salary upon which a tax has not been paid by the employer, where the em- ployer is required by law to pay on the excess over $4,000."" Dividends received upon stock of a cor- poration, company or association which has already paid its tax shall not be included in computing the income of any person, cor- poration, company or association. As to the Returns. All persons of lawful age having an in- come of more than $3,500 for the taxable year are required to make a list or return to the collector or deputy collector in the district in which they reside of the amount of their income, gains and profits. The same requirement is exacted of all guard- fans, trustees or corporations acting in fidu- clary capacity for the minor or person for whom they act. Persons having less than the income above stated are not required to make such a report. The list or return is to be verified by the oath or affirmation of the party rendering it, and if the collector has reason to believe that the same is understated he may increase the amount. In cases where such return is refused to be made or is falsely made the collector is empowered to make such list according to the best information he can obtain by the ‘examination of such person or any other evidence and to add 50 per centum as a pen- alty to the amount of the tax due on such list. The penalty fs 100 per centum in all cases of a willfully false or fraudulent list or return. A person or corporation in his or its own behalf or as fiduciary can declare under oath or affirmation that a person is not possessed of an income of $4,000 or has paid an inceme tax elsewhere in the same year, and if the collector or deputy collector shall be satisfied of the truth of the declaration shall be exempt from the income tax for that year. Where a hist or return has been increased by the collector the person or corporation may be permitted to prove the amount of income liable to be |, but such proof shall not be considered as con- clusive of the facts, and no deductions claimed in such cases shall be made or al- lowed until approved by the collector or deputy collector. An appeal can be made from the decision of the deputy collector to the collector, and his decision, unless re- versed by the commissioner of internal revenue, shail be final. The bill further pro- vides that in cases of dissatisfaction with the decision of the ccllector the case may be submitted to the commissioner of in- ternal revenue, and testimony of witnesses may be furnished to prove any relevant facts, notice of that effect having been served upon the commissioner. Testimony may be taken by the government to rebut the testimony of the witnesses examined by the person taxed. ‘Tax on Non-Residents. The taxes on incomes imposed by this bill shall be due and payable on or before the first day of July, and to any sum or sums annually due and unpaid after that date, and for ten days after notice and de- mand thereof by the collector, there shall be levied in addition thereto the sum of 5 per centum on the amount of taxes unpaid and interest at the rate of 1 per centum per menth upon said tax from the time the same becomes due, as a penalty, except from the estate of deceased, insane or in- solvent persons. Non-residents are given the benefits of the exemptions provided for in the bill by complying with the provisions as if a resi- dent. Unless he be a citizen of the United States he shall only pay on that part of the income which ts derived from any source in the United States. For failure to file a statement, the collector shall collect a tax on the income of the such non-resident, making no allowance for exemptions, and all property belonging to such non-resident shall be Hable to distraint for tax. Non-resident corporations are subject to the same law as resident corporations, and the collection of the tax shall be in the same manrer as provided for collections of taxes against non-resident persons. That there shall be assessed, levied and collected, except as herein otherwise pro- vided, a tax of 2 per centum annually on the net profits or income above actual operating and business expenses, including expenses for materials purchased for man- ufacture, or bought for resale, losses, and interest on bonded and other indebtedness of ali banks, banking institutions, trust companies, and all other corporations, com- lfe_and other insurance companies, rail- road, canal, turnpike, canal-navigation, slack-water, telephone, telegraph, express, electric-light, gas, water, street railway companies, ad all other corporations, com- panies, or associations doing business for profit in the United States, no matter how created and organized, but not including partnerships. Incomes Exempt. The net profits or income of all corpora- » z maT FOR SALE (Houses). FOR SALE (lots)... FOR SALE (Miscellaneous). FOR SALE (Pianos). ... HORSES AND VEHICLES... ate LOST AND FOUND... MARRIAGES . MEDICAL MONEY WANTED OCEAN TRAVEL... OFFICIAL NOTICES. PERSONAL ..... . PIANOS AND ORGANS. POTOMAC RIVER BOATS... PROPOSALS STEAM CARPET CLEANING STORAGE SUBURBAN Peete -Page -Page -Page i WANTED (Rooms). WANTED (Situations). WANTED (Miscellaneous). \ tions, companies or associations shall in- clude the amounts paid to shareholders or carried to the account of any fund or used for construction, enlargement of plant or any other expenditure or investment paid from the net annual profits made or ac- quired by said corporations, companies or associations. From this provision states, counties and municipalities are exempted, also “corporations, companies or associa- tions organized and conducted solely for charitable, religious or educational pur- poses, including fraternal beneficiary. so- cieties, orders or associations operating upon the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such cieties, orders or associations and depend- ents of such members, to the stocks, shares, funds or securities held by any fiduciary or trustee for charitable, religious or educa- tional purposes; building and loan associa- tions or companies which make loans only to their shareholders; to such savings banks, savings institutions or societies as shall, first, have no stockholders or mem- bers except depositors and no capital ex- cept deposits; secondly, shall not receive deposits to an aggregate amount in any one year of more than $1,00) from the same depositor; thirdly, shall not allow an ac- cumulation or total of deposits by any one depositor exceeding $10,000; fourthly, shall actually divide and distribute to its de- positors, ratably to deposits, all the earn- ings over the necessary and proper ex- penses of such bank, institution or society, except such as shall be applied to surplus; fifthly, shall not possess, in any form, a surplus fund exceeding 10 per centum of its aggregate deposits, nor to such savings banks, savings institutions or societies com- posed of members who do not participate in the profits thereof and which pay inter- est or dividends a a to that part of the business of any savings bank, institution or other similar associa- tion having a capital stock that is con- ducted on the mutual plan solely for the benefit of its depositors on such plan, and which shall keep its accounts of its busi- ness condwcted on such mutual plan sepa- rate and apart from its other accounts. Nor to any ineurarce company or associ- ation which conducts all its business solely upon the mutual plan, and only for the benefit of its policy holders or members, and having no capital stock and no stock or shareholders, and holding ail its property in trust and in reserve for its policy holders or members; nor to that part of the business of any insurance company having a capital stock and stock and shareholders, which is conducted on the mutual plan separate from its stock plan of insurance, and solely for the benefit of the policy holders and mem- bers insured on said mutual plan and hold- ing all the property belonging to and de- rived from said mutual part of its business in trust and reserve for the benefit of its policy holders and members insured on said mutual plan. All state and local taxes paid by corpora- tions, compentes or associations shall be in- cluded in the operating and business ex- pense of such corporations, companies or associations, Dedact the Tax. On all salaries of officers or payments for services to persons in the civil, military, naval or other employment or service of the United States, including Senators and Rep- resentatives and Delegates in Congress, when exceeding the rate of 34,000 per an- num, a tex of 2 per centum on the excess above the $4,000, Paymasters and disburs- ing officers under the government of the United States, or persons in the employ thereof, when ‘making any payment to any officers or persons as aforesaid, shall de- duct and withhold the aforesaid tax. Every corporation which pays to any em- ploye the salary or compensation excecd- ing $4,000 per annum shall report the same to the collector or deputy collector of his district, and said employe shall pay the tax of 2 per centum on the excess. Salaries due to state, county or municipal offices shall be exempt from the income tax. It is further — that it shall be unlawful for any collector or other officer or employe of the United States to make known in any manner not provided by law the facts which may come to his knowledge in the discharge of his official duties about the business of any manufacturer or producer, or any facts contained in any income re- turn. It is made unlawful to print in- come return or part thereof, and any such offense is punished by fine not exceed- ing $1,000 or by imprisonment not exceed- ing one year, or both, and if the offender be an officer or employe the United States he shall be dismissed from office and be incapable thereafter of holding any office under the government. Returns of Corporations. Every corporation, company or associa- tion doing business for profit shali make and render to the collector of its collection district on or before the first Monday in March of every year, beginning with the year 18%, @ full return, by oath or affirmation, in “such form as the commis- sioner of internal revenue may prescribe, of all the following matters for the whole calendar year last preceding the date of such return: “First. The gross profits of such corpora- tion, company or association from all kinds of business, of every name and nature. “Second. The expenses of such corpora- tion, company or association, exclusive of interest, annuities and dividen “Third. The net profits of such corpora- tion, company or association, without al- lowance for interest, annulties or dividends. ‘Fourth. The amount paid on account of interest, annuities and dividends, stated separately. Fifth. The amount paid in salaries of $4,000 or less to each person employed. “Sixth. The amount paid in salaries of more than $4,000 to each person employed, and the name and address of each of such persons and the amount paid to each.” ——_ e+ ____. THE COURTS, Circuit Court—Judge Cole. Moncure & Bro. agt. Joseph H. Powell; judgment for plaintiff by confession for $106.88, with interest from October 1, 1893, and costs. G. W. Cissell & Co. agt. Wm. I. Tune; judgment for plaintiff by default versus Wm. I. Tune for $170, with Interest from October 20, 1893, till paid, and costs. Wm. Walsman agt. Marrie Batton, trading as Bertie May; judgment for plaintiff by default for $145, with interest from Janu- ary 2, 1894, until paid, and costs. Joseph D. Watkins agt. A. G. and D. G. Mount; leave granted plaintif® to reswear to deci: ration before clerk within five days, &c. at es A thoysand barrels of sugar, with a large quantity of other groceries, were destroy ed in a fire in R. C. Williams & Co.’s build- ing in the wholesale grocery district in New York yesterday, Trust Co., 1405 C.J. BELL, President. auls Four Per Cent Is a larger EE. —-f- yf ny paid on ‘we are easbicd to site Sete aadeoee this rate upon e ee to withdrawal at any time. The Union Savings Bank, 1222 F street nw. {Open until 5 p.m. ou government pay Gays and Saturday evenings from 6 to 8.) au8 Hooper, Helphenstine &Co., MEMBERS NI sTOCK 1880 Sof 1885 Fat ne ee We doa bostness and finencial tion free; also receive = to check at sent and allow town orders. om oe Private Wire, ‘Telephone 471, TIE MARKET IS SELDOM IN BETTER tion for profits which eral SPRCIAL NOTICE TO PROPERTY OWNERS CAPITAL, $300,000. Recognizing that Washington is the best tty the United States for net profit surance compantes, the Merchants’ and turers’ Fire Lieyds of Baltimore city, formed um der the laws ‘of the state of Maryland, amd whe are required by that law to keep thelr > eddition to a reserve fund, intact, enter Vashinge independent nd offer imeure ton as an a “Now te the time to abe advantage ef Now to adva: of this RO ag ale are engaged in ‘this goon Sor lower sxtes amt ot we samme time offer the very protection; is wot greatly to the advantage of the citizens of Washington, vateide of the money they can save, © place their insurance with our = ve company through GBOKG Telephone call, 1343. Kates on dwellings, warehouses fonts, and all other desirable property LIFE TONTINE ENDOWMENT AND PAID-UP INSURANCE POLICIES PURCHASED AT" AF: DISCOUNT. Money loaned on same. i8-tf EDWARD N- BURNS, 1907 F st. nw, The National Safe Deposit, Savings And Trust Company Of the District of Columbia, CORNER 15TH ST. AND NEW YORK AVE. Capital: One Million Dollars Safe Deposit Company, ‘Special act Coagress 1867. Savings Bank, Special act Congress 1870. Trust Company, General act Congress 1800, C. T. Havenner, = Investment Securities. <cSiocks. Bonds and Grain bought and sold fot ongtion bought and sold in New York or New visas,” Telephone ase Tat Cctw end, Reet The Troublesome Age When th@ Teeth Begin to Appear, From the Popular Health Magazine, After the teeth begin to appear the tion arises, how shall the diet be and what shall the infant have for ishment? Of course, the milk diet should not suddenly be cut off and solid food given, but the milk should gradually be as the number of teeth increases. the first teeth appear in the sixth or enth month, or earlier, as sometimes curs with children, or even not until the end of the first year, at this time only is weaning to be thought of. When the teeth begin to appear the infant may have stale bread and crusts to use his new teeth on, Toast may also be given, and baked poy tato, which is better than toy Later on soft-bolled eggs may wed, should digest in three hours. An juted with water and sweetened to ts palatable nourishing. Later on mutton and chicken may be given, for these meats there is much potash and which build up the children. Bit f j E 8 : 5 i may be and ripe nanas cut across. A! and tea and coffee should always cluded. Unfortunately, In the sixth or seventh year the child may have almost anything, but should be taught the necessity of chewing its food thoroughly. All attempts at cracking nuts or using the teeth on hard substances should be discouraged. nana yesterday in New York by boarting the rear platform of a moving 6th avenue car, Castoria For Infants and Children. CASTORIA PROMOTES DIGESTION, and over, comes Fiatulency, Constipation, Sour Stomach, Diarrhoea and Feve-isiness. Thus the child te rendered healthy and its sleep NATURAL. CAs- TORIA contae mo morphine or other narcotie property. “CASTORIA fs #0 well adapted to children that T recommend it as superior to any prescription known to me.” H, A. ARCHER, M.D., 111 So. Oxford st., Brooklyn, N. ¥, “For several years I have recommended “Casto, ria,” and shall always continue to do so, as it hag invarlably produced bereficial results.” EDWIN F, PARDEE, MD, 125th st, and 7th ave., New York city,