Evening Star Newspaper, May 20, 1895, Page 2

~ ° THE EVENING STAR, MONDAY, MAY 20, 1895—-TWELVE PAGES ‘wise than that the words “direct taxes,” on the one hand, and “duties, imposts and excises,” on the other, were used in the Constitution in their natural and obvious sense; nor, in arriving at what those terms embrace, do we percetve any ground for erlargi them beyond or narrowing. them within natural and obvious import at the time the Constitution was framed and ratified. passing from the text, we regard the conclusion reached inevitable, when the circumstances which surrounded the con- vention and controlled {ts action and the views of those who framed and those who adopted the Constitution are considered. We do not care to retravel ground al- ready traversed, but sume observations may be added. Historical References. In the light of the struggle in the conven- tion as to whether the rew nation should be empowered to levy taxes directly on the individual until after the states had failed to respond to requisitions, a struggle which 47d not terminate until the amendment to that effect, proposed by Massachusetts and con- curred in by South Carolina, New Hamp- shire, New York and Rhode Island, had been rejected, it would seem beyond reason- able question that direct taxation, taking the place, as it did, of requisitions, was Purposely restrained to apportionment ac- Justice Brown. cording to representation, in order that the former system as to ratio might be retained, while the mode of collection was changed. This is forcibly illustrated by a letier of Mr. Madisor. of January 29, 1789, recently published, written after the ratification of the Constitution, but before the organiza- tion of the government and the submission of the proposed amendment to Congress, which, while opposing the amendment as calculated to impair the power, only to be exercised in “extraordinary emergencie: assigns adequate ground for Its rejection as substantially unnecessary, since, he says, “every state which chocses to collect its own quota may always prevent a federal collection by keeping a little beforehand in its finances, and making its payment at once into the federal treasury.” Rensons for Direct Taxation. The chief justice next discussed the rea- sons for the constitutional provisions re- garding direct taxation. The states had plenary powers of taxation, he said, but gave up the great sources of revenue de- rived from commerce, and retained the power of levying taxes and duties covering anything other than excises, but in respect to them the range of taxation was narrow- ed by the power granted to the federal government over interstate commerce. While they granted the power of appor- tioning direct taxation they secured to the ates the opportunity to pay the amount apportioned and to recoup from their own citizens in the most feasible way. The Con- stitution ordained affirmatively that repre- sentation and direct taxes should be ap- portioned among the several states accord- ing to numbers and negatively that no dl- rect tax should be laid otherwise. The founders anticipated that the expenses of the federal government would be met chief- ly by indirect taxation. They knew that the power to tax involved the power to destroy. The opinion continued: “It is said that a tax on the whole income of property is not a direct tax, but a duty. ‘We do not think so. Direct taxation was not restricted in one breath and the re- striction blown to the winds in another.” The Hylton case was again reviewed, and the opinion given that Madison and Hamil- ton (whose views have been questioned) re- garded the carriage tax bill as unconstitu- ticral. The Federalist was then quoted frcm to show that Hamilton considered all interval taxes, except duties and excises on articles of consumption, to be direct taxes. Hamilton, tne opinion says, sup- ported the carriage law, which Madison op- pcsed, because he regarded it as an excise. Justice Chase, it is said, thought the car- riage tax was @ tax on expense, because on a consumable commodity, and “‘express- ly declined to give an opinion as to what were the direct taxes contemplated by the Constitution.” The opinion then dismisses the Hylton case with this comment, “What was de- cided in the Hylton case was that a tax on carriages was an excise, and therefore an indirect tax.” Constitutional ProMibition. The opinion next took up the argument that a tax on property is not a direct tax within the meaning of the Constitution, and on this point says: “The Constitution prohibits any direct tax, unless in proportion to numbers, as ascertained by the census; and, in the light of the circumstances to which we have re- ferred, is it not an evasion of that prohibi- tion to hold that a general unapportioned tax imposed upon all property owners a3 a body for, or in respect of, their property is not direct, in the meaning of the Constitu- tion, because confined to the income there- from? Whatever the speculative views of po- lit{cal economists or revenue reformers may be, can it be prcperly held that the Constitution, taken in its plain and obvious Sense, and with due regard to the circum- stances attending the formation of the government, authorizes a general unappor- tioned tax on the products of the farm and the rents of real estate, although imposed merely because of ownership and with no possible means of escape from payment, as belonging to a totally different class from that which includes the property from whence the income proceeds? There car be but one answer, unless the constitutional restriction is to be treated as utterly illusory and futile, and the ob- ject of its framers defeated. We find it impossible to hold that a fundamental requisition, deemed so important as to be enforced by two provisicns, one affirmative and one negative, can be refined away by forced distinctions between that which + oe value to property and the property elf. Personal Property. Nor can we perceive any ground why the game reasoning does not apply to capital in personalty held fcr the purpose of in- come or ordinarily yielding income, and to the income therefrom. All the real estate of the country, and all its invested per- sonal property, are open to the direct ope- raticn of the taxing power if an appor- tionment be made according to the Con- stituticn. The Constitution does not say that no direct tax shall be laid by appor- tionment on any other property than land; on the contrary, it forbids all unapportion- ed direct taxes; and we know of no war- rant for excepting personal property from the exercise of the power, or any reason why an apportioned direct tax cannot be laid and assessed, as Mr. Gallatin said in his report when Secretary of the Treasury in 1812, “upon the same objects of taxa- tion on which the direct taxes levied un- der the authority of the state are laid and assessed.” Nor are we impressed with the argument that because in the four instances in which the power of direct taxation has been ex- ercised, Congress did not sce fit, for rea- sons of expediercy, to levy a tax upon personalty, that this amounts to such a practical construction of the Constitution that the power did not exist that we must regard ourselves bound by it. We should regret to be compelled to hold the powers of the general government thus restricted, and certainly cannot accede to the idea that the Constitution has become weak- ened by a particular course of inaction un- der it. The stress of the argument ts thrown, however, on the assertion that an income tax is not a property tax at all; that it is not a real estate tax, or a crop tax, or a bond tax; that it is an assessment upyn the taxpayer on account of his money-spending power as shown by his revenue for the year preceding the assessment; that rents received, crops harvested, interest colle: ed, have lost all connection with th, origin and, although once not taxable, have become transmuted in their new form isto taxable subject-matter; in other words, that income is taxable irrespective of the source from whence it Is derived. The chief justice said that since the court ‘ad held unanimously that the receipts from municipal bonds could not be taxed because the bonds were instruments of the state, the same rule applies to revenue frem other sources not subject to the tax; and the lack of power to levy any but an apportioned tax on real and personal prop- erty equally exists as to the revenue there- frcm. The court does not understand, it Says, that the income tax has ever been re- gia in England as other than a direct The General Argument. After this review of cases and considera- tion of arguments of counsel the court as it approached its conclusion made the following general argument: If it were the fact that there:-has been no income tax law, such as this, at the time the Constitution was framed and adopted, it would not be of controlling im- portance. A direct tax cannot be taken out of the constitutional rule, because the particular tax did not exist at the time the rule was prescribed. As Chief Justice Marshall said in the Dartmouth College ease: “Et is not enough to say that this particular case was not in the mind of the convention; when the ar- ticle was framed, nor of the American peo- ple, when it was adopted. It is necessary to go further, and to say that, had this particular case been suggested, the lan- Suage would have been so varied as to exclude it, or it would have been a special excention. The case being within the words of the rule,must be within its opera- tion likewise, unless thereby something in the literal construction so obviously ab- surd, or mischievous, er repugnant to the general spirit of the instrument, as to justi- fy those who expound the Constitution in aking it an exception.” 4 Wheat., 518,- Being direct, and, therefore, to be laid by apportionment, is there any real diffi- culty in doing so? Cannot Congress, if the nece:sity ex'sts of raising thirty, forty, or any numter of million dollars for the sup- port of the government in addition to the revenue from duties, imposts and excises, apportion the quota of each state upon the basis of the census and thus advise it of the payment which must be made, and pro- cced to assess that amount cn all the real and personal property or ths income of all persors in the state, and collect the same if the state dces rot, in the meantime, us- sume and pay its quota and collect the amount according to its own system and in its own way? Inconveniences might pos- sibly attend the levy of an income tax, but that ft Is apportionable is hardly denied, although it is asserted that it would oper- ate so unequally as to be undesirable. An Unzxpportioned Tax. In the disposition of the inquiry whether @ general unapportioned tax on the income of real and personal property can be sus- tained, under the Constitution, it Is ap- parent that the suggestion that the result of compliance with the fundamental law would lead to the abandonment of that method of taxation altogether, because of inequalities alleged to necessarily accom- pany its pursuit, could not he allowed to influence the conclusion; but the suggestion not unnaturally invites attention to the contention of appellants’ counsel, that the want of uniformity and equality in this act is such as to invalidate it. And figures drawn from the census are given, showing that enormous assets of mutual insurance companies; of building associatiors; of mutual savings banks; large productive property of ecclesiastical organizations are exempted and that the exemptions reach so many pundred millions that the rate of taxation would perhaps have been reduced one-half if they had not been made. We are not dealing with the act from that point of view; but, assuming the data to be substantially reliable, if the sum desired to be raised had bean «ppor- tioned, it may be doubted whether any state, which paid its quota and collected the amount by its own methods, wofild, or could, under its constitution, have allowed a large part of the property alluded to to escape taxation. If so, a better measure of equality would have been attained than would be other- wise possible, since, according to the argu- ment for the government, the rule of equality is not prescribed by the Constitu- ticn as to federal taxation, and the observ- ance of such a rule as inherent in all just taxation is purely matter of legislative dis- cretion. Merits of an Income Tax. Elaborate argument is made as to tho efficacy and merits of an income. tax in general, as on the one hand, equal and just, and on the other, elastic and certain; not that it is not open to abuse by such deductions and exemptions as might make taxation under tt so wanting in uniformity and equality as in substance to amount to deprivation of préperty without due pro- cess of law; not that it is not open to fraud and evasion, and inquisitorial in its meth- ods; but because it is pre-eminently a tax upon the rich, and enables the burden of taxes on consumption and of duties on im- ports to he Setisibly diminished. And it is said that the United States, as “the representative of an indivisible nation- ality, as a political sovereign equal in au- thority to any other on the face of the Blobe, adequate to all emergencies, foreign or domestic, and having at its command for offense and defense and for all govern- mental purposes all the resources of the na- tton,” would be “but a!maimed and crip- pled creation after all,” unless it possesses the power to lay a tax on the income of real and personal property throughout the United States without apportionment. The power to tax real and personal prop- erty and the income from both, through apportionment, is conceeded; that such a tax is a direct tax in the meaning of the Constitution has not been, and, in our judgment, cannot be successfully denied, and yet we are thus iuvited to hesitate in the enforcement of the mandate of the Constitution,which prohibits Congress from laying a direct tax on the revenue from property of the citizen without regard to state lines, and in such manner that the staies cannot intervene by payment in regulation of their own resources, lest a government of delegated powers should be found to be, not jess power(ul, but less absvlute, than the imagination of the advo- cate bad supposed. We are not here concerned with the questicn whether an income tax be or be not desirable, nor whether such a tax would enable the government to diminish taxes on censumption and duties on im- ports and to enter upon what may be be- Heved to be a reform of its fiscal and com- mercial system. Questions of that character belong to the centroversies of political parties, and can- not be settled by judicial decision. Justice Harlan’s Views. The chief justice concluded the 2 o'clock, its delivery having consumed fifty minutes. immediately followed by Justice Harlan in a dissenting opinion. Justice Harlan said that at the former hearirg it had been ad- judged that a tax on rents was a direct tax, and must be apportioned. He had dis- sented from that view, concurring in the able opinion of Justice White, to which he thought nothing could be added. He want- ed, however, to cite one additional autkort- ty, the opinion of Justice Strong in the case of Clark agt. Sickle, which he qucted at some length. He said this decision was significant, and meant that virtually xll incomes could be taxed. Mr. Harlan said he would later file an opinion giving nis views in detail, and his views as now presented would be of a very general charact™ and taxes on land he considered as direct, and un'form’y held to be. He quoted from the views of Justices Iradell, Ps oth on the operation of provision as to apportionment, holding that the rule should be consulted enly when it could be reasonably applied. The changes contemplated from the for- mer practice in this matter, Justice Har- lan said, were little less than a revelation. Everyone conceded that the decisions in former cases would have been the same as they were if there had been no reference in the Constitution to direct taxes. He held the tax on rents to be a duty on something entirely distinct from the tax on land, from which the rent was collected. He combated the fdea that rents were a levy of land, in view of the fact that the present law was to continue in operation for orly five years. A tax on the land Is generaliy a lien on land, while that on rents is not. In its essence a tax on rents is a tax on money where the tax is payable in money. He said that the present de- cision was a step in advance of its former decision, and said, incidentally, that the present conclusion had been reached by a bare majority. In his judgment, to say nothing of former holdings of the court, the decision might well excite very grave apprehension in that it strikes at the au- thority of the government to protect itself in times of great emergency. It is a tend- ency to return to the old system of the time of federation, before the Constitution was adopted. Such a change menaced the authority of the government, relieving, as it does, all the wealth of the country to the operations of an income tax. Such a de- cision could not hdlre any other effect than that of arousing such indignation among the free men of the people that it would never be repeated. It was a wicked as- sault upon the rights of the people. He predicted that the decision would provoke @ contest such as the country should have been spared. Thinks It is to Be Deplored. In conclusion, Justice Harlan said, speak- ing of the decision of the court: “Such a result is one to be deeply de- plored. It cannot be regarded otherwise than a disaster to the country. The practi- cal, if not the direct, effect of the decision today is to give to certain kinds of prop- erty a position of favoritism and advantage that is inconsistent with the fundamental principles of our social organization, and to invest them with power and influence that may be perilous to that portion of the American peopie upon whom rests the larger part of the burdens of the govern- ment, and who ought not to be subjected to the dominion of aggregated weaith any more than the property of the country should be at the mercy of the lawless.” Justice Jackson’s Dissent. Justice Jackson at 1:45 began the de- livery of a dissenting opinion. It was un- derstocd that he would be followed by Justice Brown. The disseuting justices therefore are Harlan, Jackson, Brown and White. Justice Jackson said that he regretted that is strength would not permit him to prepare a full opinion. He concurred fully in the opinion by Justice White at the former hearing of the case and would con- tent himself with adding briefly a few points to that opinion. He could not understand, he sald, what difference there was between that class of incomes decided by the court to be within the rule o! pportionment, and to the c decided sot to be within the rule of uni- formity. Nor could he understand how the valid portions could be invalidated be of the unconstitutionality of ot} Y ple upon which ( decision was made was sound, it could de extended so as to render the entire act of 184 in- valid. The two portions of the income tax were wholly separable and to hold that an invalid portion broke dow the valid portion was, he thought, without authority and without law. No rule or canon, he proceeded, was bet- ter settled than that the court uld net declare unconstitutional an enactment of the legislative branch of the government unless its repugnance to the Constitution was clear beyond a reasonable Ge ie He objected to this decision of the court be- cause he thought the court had adopted a wrong method in arrivine at its conclu- sions as to what a direct tax was. The founders of the Constitution had bases of taxation In viéw when the rule cf apportionment for direct taxes was laid down and they certainly did not have in view things which did not have a general distribution, A direct tax on cotton, rice or tobacco’ for instance, laid by the rule of apportionment would have been absurd. The framers of the Constitution evidently had land in view. Population and Land. There was a certain relation between population and land. But there was abso- lutely no relation between population and personalty and the income therefrom or rents or bonds and their incomes. A tax that could not be equitably apportioned by the rule of numbers could not be a direct tax within the meaning of the framers of the Constitution. This was after all the best and most practical test of a direct tax. He illus- trated the absolute and necessary injus- tice which must follow an apportionment of an income tax by the rule of numbers by comparing the new state of Washing- ton with the old state of Rhode Island. In the former 5,000 persons, perhaps, would be called upon to pay the same amount of taxes derived in Rhode Island from 50,000 or 60,000 persons. The imposition of such taxes by the rule of apportionment levied taxes arbitrary with no principle of justice or fairness be- hind them. This decision, in his opinion, practically destroyed the power of the gov- ernment to reach incomes. It takes from Ccngress its rightful power to fix the rate of taxation, and substitutes therefore a tule incapable of application without im- posing the most monstrous inequality on the eltizens of a common country. The decision reversed the common rule of taxation by exempting those who were best able to pay and forcing the burden upon the shoulders of those least able to pay. In concluding, Justice Jackson said in his opinion the decision was the most disastrous blow ever struck at the con- stitutional power of Congre: down an important, vi power of the government. It left the gov- ernment, in case of necessity, -vithout power to reach by taxation in any ‘orm the vast incomes derived from the real and personal property of the countr; “The decision,” he concluded, a dis- aster, and must be regarded as a public calamity.” Justice Brown Also. Jvstice Jackson concluded at 2:35 p.m., and was fcllowed by Mr. Justice Brown. He teld to the doctrine of stare decisis. Even a century of error, he said, may be pregnant with less evil to the state than a newly discovered truth. Justice White Dissents. Justice White followed Justice Brown, re- ncuncing the opinion expressed by him when the case was first decided. BN How the Decision Was Reached. It is understood that the final decision of the Supreme Court was practically reached at a conference held last Saturday. At this meeting it was found that Chief Justice Fuller and Justices Fteld, Brewer and Gray were still opposed to the constitutionality of the law as a whole, while the majority of the court only favored the exemption of incomes from rents and state and munici- pal bonds. It ts said that at this time Justice Shiras, who had hitherto believed the income tax law, other than in lis paragraphs about rents and bonds, was entirely constitution- al, began to waver. Chief Justice Fuller had already begun to write an cpinion representing the views of Justices Field, Gray, Brewer and himsel?, when he was informed, so it is said, by Justice Shiras that he had also come around to an opin- ion that the law was unconstitutional, und the chief justice was thus apprised that the opinion he had commenced would be a binding decision when rendered. Brief History of the Cases. A justice of the court when asked the other day which he considered the most important case that had been before the court since he had been on the bench, re- plied without hesitation that he regarded the income tax cases in that light. The cases have certainly attracted far more at- tention from the bar, frem legislators, from the press and from the general public than any case since tne war. They have received far more consideration from the court than any other case within the memory of those who have been about the court for the present generation. They have been twice argued by the most distinguished counsel in the country and on both occasions coun- sel were practically allowed to fix the length of their arguments. The first argu- ment was heard on the 7th, Sth, 11th, and 13th of March, and the second on the 6th, 7th and 8th of May. The first decision was rendered on the Sth of April, and re- sulted in sustaining the law by a divided court, in all its features, except as to the incomes from rents and municipal, state and county bonds. The counsel for the appellants in the cases of Messrs. Hyde and Pollock im- mediately asked for a rehearing on the po nts en which the court divided, which was granted, and Justice Jackson, who had teen absent from the first hearing on ac- count of illness, came on from his home in Ternessee to participate in the considera- ticn of the cases, so as to render the re- sult final. The counsel who argued the cases for the opponents of the law included Mr. W. D. Guthrie, Clarence S. Seward, cx-Senator Edmunds and Jos. H. Choate, and fer the government, Assistant Attor- rey General Whitney, ‘Attorney General Olney; Mr. James C. Carter of New Xork also spoke in favor of the law. HAS ROSEBERY RESIGNED. Wild Rumors Circulated in London That Cannot Be Confirmed. LONDON, May 20.—Wild rumors were in circulation in the lobby of the house of commons tonight to the effect that the prime minister, Lord Roseberry, had re- signed or was about to resign, and that a dissolution of parliament was impend- ing, and that it would probably take place next month, No confirmation of these rumors could be obtained. DISMAY AT [THE TREASURY Officials Demorgliagd by the Income Tax 4 Decision, Far-Reaching apa Serious Effects in Many Dircétions of the Wiping Out of the Law. The officials of the internal revenue bu- reau who werg charged with the execu- tion of the incéme’ tax law are very much demoralized by the action of the United States Supreme Court today in declaring that law unconstitutional. Months and months have been spent in preparing the intricate machinery for the collection of the tax, and it is now in full operation in all parts of the country. It will not be so difficult to stop the further progress of the machinery as it will be to undo and readjust the work that has already been done. Nearly $75,000 has already been col- lected and covered into the treasury. Although there is no question that this money will have to be refunded, there is considerable doubt as to the proper legal method of doing it. Commissioner Miller and other officials are firm in the belief that it will require a special act of Congress to xefund the money. The money {s now in the treasury and cannot be taken out under any circumstances, save through an appro- priation by Congress. Dismissals Due to the Decision. According to one official the total amount collected represents practically the outlay to date cn account of the tax. This, hov ever, is believed to be an exceedingly low estimate of the expenditures on this ac- count. One of the tmmediate effects of the court's decision will be the dismissal of the entire force of deputy collectors and clerks employed under the income tax appropria- tion. ‘The law authorized the employment of 303 additional deputy collectors. About 250 deputies were appointed and are Low in the field, collecting data. They will all have to be recalled and dismissed at once. The income tax division of the Treasury De- partment, including a chief and a large number of clerks and employes, will be abolished as soon as the bureau is officially advised of the action of the court. All the money spent on stationery, printing, &c., will be a dead loss. Comminxsioner Miller's Views. Commissicner Miller said to a Star re- porter this afternoon that he was not yet prepared to discuss the effect of the court's decisicn. The law had been declared un- constitutional, and that was the end of it, so far as the bureau is concerned. The ecmmissioner said he did not know yet what he would do about it. He would have to see the decision first. Effect on the Finances. Considerable speculation is indulged in as to the effect of the decision on the national finances, and all sorts of predictions are made. When the law was passed it was estimated that it would add $39,000,000 a year to the revenues, and after it was emasculated by ,the Supreme Court a few Weeks ago the estimated revenue from in- comes S$ reduced’ to $15,000,000 a year, ,Today’s decision wipes this out and until Congress meetsthere is no way to make up the deficit. In the absence of Secretary Carlisle there isco: one at the department to speak with authority on the subject, but several subordinate officials say that the ordinary revenues.will be sufficient for all purposes until Congress méets in regular Session in December next. Mr. Miller’s Instructions. Taternal Revenue Commissioner Miller has telegraphed al collectors of the inter- nal revenue to forward at once to his of- fice all income tax returns and everything else pertaining tothe tax. i + NO PAYMENT MADE HERE. The Deputy Cullector Has Not Re- ceived Any Money. A Star repoexter asked Deputy Collector Maurice Clagett, who is in charge of the internal revenue office at 643 Louisiana avenue, if it would be permissible for him to indicate how much money had been paid in this city by persons supposed to have been subject to the provisions of the in- come tax law. “f have no hesitation in giving you that information,” responded Mr. Clagett, “he- cause, so far as this oilice is concerned, not one cent has been received on account of the income tex. I don’t know if any persons residing here whose incomes made them amenable to the law while it was supposed to be valid sent their payments to the main office in Baltimor but no money has been received her It seems to have been the policy of the treasury to await the final decision of the Supreme Court in the cases brought: to test the law before instructing internal revenue collectors t» send out bills to those whose returus had shown them to possess incomes of $4,000 or more. Consequently, while numerous returns have beeen made to the department, very little actual mon- ey, if any, has been paid in because of the action of the treasury officials in with- holding the bills enumerating the exact amounts due on each income. The technical difficulties in the law pre- vented nearly every possessor of an in- ccme from ‘estimating the amount he would be cailed upon to pay a tax on, even if he had felt so inclined. There were so many complicated and vexatious para- graphs in the measure at once deluding and contradictory that those wao believed they were bound tc respect its provisions merely made returns of all their incomes and the various sources whence they were derived and awaited to hear from the collectors of customs what they owed. This condition of affairs, therefore, develops the fact that very few, if any, payments on the income tax have been made anywhere, and the expected difficulty about securing re- imbursement from Congress by those who did pay will not be brought about. ae gerne QUIET AT POCAHONTAS. Soldiery Complain and Are Anxious to Go Home. POCAHONTAS, Va., May 20.—Few of the union men returned to work today in the Southwest mines. Col. Browning says his output this week will be what it was before the strike. The Italians who were held here are still under guard and refuse to work.In- terested parties say they have complained to the Italian minister at Washington and to the Austrian consul at Pittsburg as to the treatment the new men are receiving. Gov. McCorkle sent his private secretary here to look over the situation, and he ccn- ferred with Col. Browning and others .ind a full explanation’ has been given him. Some of the union men are now under ar- rest. The soldiery.complain of the hard- ships and are anxious to go home. The town today is free from excitement, but the usual guards; were sent out. > HAYWARD’S DEATH WARRANT. =~ It is Signed Wy Gov. Clough of Min- mesotn. ST. PAUL, Mtmn., May 20.—Gov. Clough today signed the death warrant for Harry Hayward, convicted of inciting and plan- ning the murder “of Catherine Ging, in Minneapolis. The ‘governor sets the ex- ecution for Juné 21. MR. PAUL BRAY HERE. He Had an Interview With Assistant Secretary of State Uhl. Mr. Paul Bray, nephew of ex-Consul Waller, arrived in New York Saturday on the Veendam, but did not linger in the metropolis any longer than was necessary to take the train for this city. He got here early yesterday morning, and is stop- ping with friends. Yesterday afternoon he had an interview With Acting Secretary Uhl at his residence, and gave a narrative of the troubles experienced by Mr. Waller and himself growing out of the concession granted to them by the Hovas government. and which terminated in the consul’s {m- prisonment and bis (Bray's) deportation. This information will be of use to the de- partment in the event that it is decided to take action in Mr. Bray’s case. Mr. Uhl declined to give to the press anything con- cerning the matter further than the fact that he had had a conversation with Mr. Bray on the subject. LATE NEWS BY WIRE E. E. White and Dr. Page on the Presbyterian League Circular, BREEZE IN THE GENERAL ASSEMBLY Resumption of Debate on the Seminaries. DR. THOMPSON ARGUES PITTSBURG, Pa., May 20.—The morning papers contained a letter, which was men- tloned in dispatches last night, and which raised a breeze in the Presbyterian general assembly today. It purported to be an at- tempt to forestall the action of the assem- bly in choosing a moderator in favor of the liberal side. Before the resumption of debate on the seminary question Mr. E. E. White and Dr, William N. Page arose to questions of per- sonal privilege. and repudiated any connec- tion with the letter or with its statements. After the reference of certain papers in regard to theological seminaries to Dr. F. C. Monfort’s committee on seminaries, the discussion was continued, Dr. William Q. ‘Thompson, president of Miami University, at Oxford, Ohio, having the floor. He said that there is a misunderstanding on this subject. It has been a negotiation between the assembly and the seminaries, the re- sults of which have been stated to the as- sembly. The question now to the front is: “What shall we do with the result present- ea?” There are legal and eccles!astica! consid- erations concerned in this discussion. To show his personal attitude the speaker said that he was one of those who voted for the veto of Prof. Briggs, adding that he would do it again, even if it drove Union Seminary into Europe. But he did not be- lieve in the report before the assembly. ‘There are three things that the assembly can do. Some think, apparently, that they must “adopt the report pr quit.” This is not the fact. It is possible to adopt the ceport and then force the issue to dismiss the committee and abandon the subject or to report progress. The speaker then proceeded to discuss the legal questions involved, stating that the constitutions of the states make these proposed changes impossible, unless the charters of the institutions concerned shall be involved in danger. Charter changes would involve litigation in the state courts and the seminaries would be put to great expense. The assembly sent out its agents and their report has come back. If the proposal is to force the issue then the as- sembly should assume all the risks and ex- penses. Proceeding to take up the point of the report, Dr. Thompson said that the church would do better to stand by the compact made in 1870 with the seminaries rather than to force them into a new arrangement which they have declared unwise or im- possible. He called attention to the fact that the seminary at Omaha is a new in- stitution and could do as it pleased in get- ting terms of Incorporation. But the older institutions could not do so, The fact was asserted that these proposed changes would endanger some of the seminaries and might cause their loss to the denomination. The compact of 1870 has given the church se- curity and will continue to do so. The letter referred to in the dispatch was a typewritten circular containing the secret instructions which were sent out from ‘New York to commissioners-elect in antici- pation of the meeting of this assembly. These circulars bear the mark of the Pres- byterian League, an institution which tried pr. Briggs when the famous heresy in in New York. The circular referred to bears date of May 11. The envelope, which has the business card of W. S. Gilman & Son printed on the upper left hand corner, bears the same date in its postmark. It contains full instrue- tions as to the management of the general assembly in the matter of its organization. It gives reasons why Dr. John Hail and Dr. Gecrge Alexander will not come to the assembly to stand as candidates for the moderetorship. The candidacy of either would be unwise, the letter says, at this juncture, as It would be impossible to elect an eastern man. A western man would do much better, and Dr. William N. Page of Kansas is proposed as an eligible candidate, calculated to in- spire confidence in the peace-loving com- missioners. The circular contains informa- tion as to Dr. Booth’s candidacy, and warns the western delegates of the dangers that would result if he were chosen. It describes Dr. Booth as dictatorial and severe, and urges all peace-loving, fair- minded comraissioners to come forward to the support of Page and defeat Dr. Booth. Further advice is given as to Dr. E. B. White’s leadership of the movement against Dr. Booth. ‘These circulars have been diligently em- ployed by the leading conservatives to strengthen their cause in the assembly. ‘They say that it is the promoters of the Presbyterian League who have ruined the missionary beards of the church. ee WEPT FROM REBEL CAMPS, American Correspondents in Cuba Hampered in Their Work. HAVANA, May 20.—The Spanish author- ities, in view of the visits recently paid by the correspondents of American newspa- pers to the camps of the insurgents, have issued orders prohibiting them from mak- ing such excursions in future under penalty cf severe punishment. The surrender of various important reb- els is announced. Railroad communication with San Luis has been restored, but the inhabitants of that town and of Cristo have become so alarmed at the progress of the insurgents that they are flocking into Santiago. The force commanded by Maj. Codines, after being aitacked by the rebels, opened fire upon the latter, killing five of them and wounding several others. On Friday, in the neighborhood of Tranquilidad de Arriba, there was severe fighting between the troops and the rebels, resulting in the capture of the rebel positions by the Span- ish troops. The rebels lost three killed and many wounded. On the Spanish side ore man was killed and three were wounded. The band of insurgents commanded by Felix Ruens recently attacked the village of Sabana, near Baracoa, and pil'aged the stores. Colrodger went in pursuit of the rebels, but after following them for a con- siderable distance into.the country he was obliged to return without having engaged the enemy. The insurgents have again at- tacked Dos Caminos and burned a store, but the civil guards obliged them to retire. Bands of rebels have been raised in the districts of Trinidad by Ramon Olano. Massino and Alvares, at the head of small are attempting to reach Camaguey. is understood to have planned to make a diversion in the vicinity of Santi- ago, in order to draw the attention of the authorities to that neighborhood and allow the rebel bands to pass Camaguey and El Cid. ee COMING TO WASHINGTON. Gen. Kelley Will Bring a Monster Pe- titien to Congres OAKLAND, Cal., May 20.—“Gen.” Kelley,, who led a detachment of Coxey’s army to the national capital last year, has left for Washington, accompanied by his wife and two children, in a prairie schooner, on what he corsiders an important mission. He be- lieves that a monster petition will be as likely to obtain recognition from Congress as a crowd of hungry men camped on the steps of the Capitol, and the purpose of his trip is to obtain signatures to his prayer for national help in times of general de- pression, “Gen.” Kelley will deliver lectures at all the places through which he will pass, and, after explaining the purpose of his mission, will submit the memorial to Congress. ——_—-._— Restricting the Wheelmen. NEW YORK, May 20.—The village au- thorities of Babylon, Long Island, have ordered that hereafter any one attempting to ride a bicycle through the village strects on Sunday shall be arrested. This applies to residents of the place, well as to wheelmen from New York or Brooklyn, who are out for a Sunday run. SSS eet FORD'S THEATER VICTIMS FINANCE AND TRADE The Congressional Commission Holds a Riinorsof an Exxtca Nessun of Uon- Meeting Today. Appointments Made for Examining Claims—The Members Present. * The congressional commission to report on the claims of the victims of the Ford's Theater disaster met this afternoon in the room of the committee on the District of Columbia at the Capitol. Senator Harris, the chairman, was still very weak from an attack of the grip, from which he has nearly recovered, but managed to make the journey to Washington to attend the meeting. Other members of the commission pres- ent were Senator Faulkner and Messrs. Maddox, Brookshire, Daniels, Piggott and Updegraff on the part of the House. The commission decided to begin the examina- tion of claims of the injured at once, and made appointments for examination as follows: Tuesday, 1 p.m.—Henry C. Thomas, Nathan F. White, P. G. Clarke, James E. Nichol, James Taylor, B. J. O'Driscoll, W. M. Grogan, Geo. W. Davis, Cassius Clay Parker, Edwin H. Spzing. Wednesday, 10 o'clock a.m.—Geo. W. Green, Nathaniel T. Worley, James Gordon Jones, John Henry Harding, W. W. Val- entine, John A. Miller, Frank J. Metcalf, Chas. S. McLaughlin, Robert J. Walker, Horace V. Easterling, Geo. J. Drew, Lloyd James Smith. Senator Faulkner and Mr. Brookshire form a subcommittee to examine claim- ants tomorrow, while Mr. Updegraff wiil assist Senator Faulkner in that work on Wednesday. After the examinations at the Capitol the claimants will appear before a medical board, composed of Dr. Guy L. Edie of the army, Dr. Meade of the Marine Hospital Corps and Medical Director Daniel Mc- Murtrie of the navy. + ©+—_____ THE FIFTH WEEK. Still Continuing the Potomac Flets Arguments. The Court in General Term, Chief Justice Bingham and Justices Hagner and Mc- Comas, today entered upon its fifth week of the consideration of the Potomac fats case, but it was expected that the case would be concluded, so far as oral argu- ments were concerned, with today’s Lear- ing. Mr. H. O. Claughton, on behalf of the heirs of the late Chief Justice John Mar- shall, Mr. Nathaniel Wilson, on behalf of those claiming under the Kidwell patont, and Mr. O. D. Barrett, representing Henry W. Dodge, addressed the court today, and thelr brief arguments were mainly a re- sume of the points urged by them, resp2c- tively, in their previous arguments. Referring to the assertion that the Kid- well patent was fraudulent, Mr. Wilson stated that fiom 1839 up to the present time at least sixty applications for similar grants have been made here, some of them for lands in the river, and in one case the islands known as “the Three Sisters,” were granted to one Moore under the act of 1839. Mr. Wilson also read letters writ- ten by Commissioners of the Land Office Edmunds, Wilson and Drummond, inter- preting the law as claimed by him. —_—.__. Civil Service Examinations. The civil service commission is prepar- ing to hold examinations for the eliginle list for the internal revenue service, which has recently been put under civil service rules. There are four classes in the ser- vice, clerks, storekeepers, gaugers and | storekeepers and gaugers, but the exami- nations for all probably will be the sume. They will be held in sixty-three of the principal cities and towns of the country in the latter part of June. ———_——-o+—____ The Kickapoo Land: Saturday the President signed the procla- mation opening the Kickapoo reservation in Oklahoma, fixing the time for the grand rush for lands to begin at noon. Settlers will be required to pay $1.50 an acre, 50 cents.of which doubtless will be required for deposit on original entry. Copies of the proclamation have been prepared, and will be printed and issued tomorrow. All necessary preparations have been made by the land office officials for carrying the pro- visions of the proclamation into effect. — o+_____ Goiug to Europe With the Bonds. Assistant Seerctary Curtis left here this afternoon for New York, where he will take the steamer New York Wednesday for England, to superintend the delivery of $30,000,000 bonds to the Morgan-Belmont syndicate. ———_—___- e-______ Negroes Lynched in Florida. Three negroes were lynched Friday night in a dense swamp on the Suwanee river, in Florida, by white men for assaulting Miss Mamie Armstrong, a white girl. It is re- ported that they were flayed alive and then burned, after being subjected to frightful tortures. The crime for which the men were so horribly put to death was one of the most terrible in the history of that section of Florida. The scene of the crime and retribution was in Lafayette, the ad- joining county to Madison on the south and is near large phosphate mines, in which are employed many colored men of the worst class. Assaults on white women have been frequent, and in the last six months twelve negroes have been lynched in that vicinity. The white people are terribly aroused,and swear that their wives and daughters shall be protected if they have to deciare a war of extermeation on the negroes. The Chilean Capitol Burned. The building occupied by the congress at Santiago, Chile, not Santiago, Cuba, as published Saturday, has been destroyed by fire. It is believed that the disaster is of incendiary origin, —+e+_____ Kaltimore Markets, patent, spring wheat strat 3 barrels; sales, 1, Nd—xpot and month, 765% August, 7644 bid; ‘steam: eceipts, ‘14043. bushels: 63,000 bush ern Wheat by sample, a . on grade, 73a7T. month, Corn strong—spot ea: sked ATV; August, 60 bid—receipts, bushels; stock, 246,643 bushels; sales, 84,000 thern white corn, 59; do.’ yellow, 35: Jats strong. 2 white western, 37ig b ts, 3,153 bushel No. 2, 68—stock, yi good demand for cholee—good to choice timothy, — $13.00a$14.00. Grain freights dull, unchanged. Sugar firm, changed. Butter unsteady—fancy creamer; imitation, 14a15: ladle, 13; good ladie, store packed, Sa’ Eggs steady—tfresh, Cheese quiet—fancy size, 8%; do. 22 ali 18; ila 12. E oo 60 size, 814; do. 35 —_——_ Grain aud Cotton Markets. Cotton and grain markets, reported w. Hibbs, stock, grain and cotton broker, 1421 F BRAIN Wheat—July Sept. tad apd Se neast sexe BSea4 Sse fe} SS g bptnd nd nd Si Washington Grain Market. Reported by the Grain Exchange. Spring patent flour, per barrel, 4.15a4.35; spring straight four, per barrel, 4.00a4.10; winter patent flour, per Lurrel, 3.95a4.20; winter straight flour, per barrel, $75a5.00; winter extra flour, per barrel, 3.0083. clipped whit » per bushel, 3St, 2w 3714; No. rt ase yen + $6 oats, per bushel No. 2 Frans; No. 2 white corn, 7) . 1 timothy hay, per ton,” 13.75: mothy hay, per -ton, 11.60112.50; No. i mixed barnes te 00a13.00; No. 1 clover hay, t ton, 9.00a10, . 1 cut hay, per ton, 13.500 14.50; bulk bran, per ton, 17.00ai8.00; bulk inid- diings, per ton, '17.00a18.00; rye straw, per ton, 13.00a13.50; wheat straw, per ton, 6.00. ‘The above quotations for car lots delivered on track, Wasb- ington. gress. THEY CAUSE PRICES TO YIELD SLIGHTLY Effect of the Income Tax De- cision. GENERAL MARKET REPORTS Special Dispatch to The Evening Star. NEW YORK, May 20.—Prices were barely steady at the opening of today’s stock market as the result of the feverish condi- tion of the London market and arbitrage selling on this side. Fears of trouble in Wednesday’s settlements growing out of speculation in Kaftir mining shares were responsible for this condition of the for- eign market. Reports of frost in the north- West caused some professional selling of the grangers, Norihwest in particular, but no significant sales of long stock were re- ported. A marked contraction in the volume of business as compared with recent daily averages encouraged a renewal of reac- tionary tactics. A fractional advance in the posted rates fer foreign exchange, due to an increased demand and a limited sup- ply of bills, also contributed to the declin- ing tendency. The sentiment, of the street is strongly prejudiced in favor of higher prices, but the room is filled with operators, who, hav- ing sold out a majority of their holdings at a profitable advance, are now awaiting @ reactiun on which to renew Should London continue to sell more than she buys and the outside buying continue at today’s level, it is not unlikely that a moderate decline in values will en- sue. This decline, however, will have Httle significance, and would only add to the stability of speculation. The coal stocks were not particularly active, but held well around opening fg- ures, Jersey Central gaining 1 per cent on covering early in the day and reacting ket. Tennessee demand up to 2% a In addition to the strong market it is sald an large block of the stock price considerably in advan now prevailing has been promoting the recent activii rection of higher prices. G28 ing. The discovery that a block 5,000 shares of long stock was being keted caused a general selling movement’ which resulted in a charp decline to 117 7-8 There were no developments of an adverse nature on which to base the selling, and the buying at the decline was, in the main, by brokers interested in the recent advance, Distiliers and Cricago Gas were solid for both accounts, but the concessions corded’ failed to reach a point consistent with the nature of the sentiment inspiring the sales. The decision in the income tax cases gave rise to rumors of an extra session of Con- gress, as being necessary to devise some means of raising revenue. Prices yielded somewhat to these rumors during the final hour, but conservative operators considered the probability of such extra session too remote to speculate on, particularly at a time when public sentiment is strongly in favor of improvement in values. 3 Sn SS FINANCIAL AND COMMERCIAL. The following are the opening, the high- est and the lowest and the closing prices of the New York stock market today, as re- ported by Corson & Macartney, members New York stock exchange. Correspondents Messrs. Moore & Schley, No. 80 Broadway: Open. High. Low. Close. Msy M9 Ny UT 997% Disvand Cuitlo Feesing. and Cattle 5 General Electric Dilinois Central... Lake Shore. Louisvilie and Nashville Long Island Traction... Metropolitan Traction. Manhattan Elevated. Michigan Central. Missouri Pacific. National Lead Co. U.S. Cordage Co. U.S. Coraage Co. Pfa:: Wabash Pfd. Wheeling and L. Erie. Wheehng and L. E. Pid. Western Union Tel. Wisconsin Central. Suver......... Washington Stock Exchange. Sales—regular_ call—12 o'clock Gas B bond: 700 at 116%. and Trust, 16 at’ 120. Wasl Gi U. S. Electric Light, 5 at 136%; 6 at 136%. Peo- ple’s Fire Insurance, at 5h. Chesapeake and Votomac Telephone,’ 20 at 57, After call—Wash- ton Gas, 30 at 54%. ME rerpurnt Bonds —U. S. 4s, registered, 112% pon, 112% bid. Ue bid, 113% asked. U.S. 48, coupon, S. 4s, 123 bid. U.S. 5s, 115% bid. District of Columbia 20-year fund 5s, 106 bid. 30-year fund 6s, gold, 112 bid. Water stock 7s, 1901, currency, 118 bid. Water stock 7s, 103, corrency, 130 Dik’ 3.058, funding, currency, 11144 bid. 3) ios, 100 bid. cown ‘Rail Washington and Geoi Obie Metropolitan Railroad conv. 130 bid, 140 asked. 103 bid, 105 asked. Belt Railroad 5s, 85 bid, 8 asked. 'Eckington Ratlroad 6s, 103 bid, 106 asked. Colunibla Railroad Gs, 110 bid, 111% asked. Wash- fugton Gas Compeny ‘6s, serfes A, 113 bid. | Wash- ington Gas Company Gs, series "B, 115 bid, 120 asked. Washington Gas Company’ conv. 6s, 135 Did, 138 asked. U. 8. Electric Light conv, 5s, 133 ‘Chesapeake and Potomac Telephone 5s, 102% ed. American Security and Trust Os, ‘and A., 100 bid. American Security aad ‘Trust 5s, F. and A., 100 bid. Washington Market Gom- ‘ny ‘Ist 6s, 110 did, 115 asked. Washington Mar- Ker company tmp. 6s, 110 bid, 115 asked. aa m= sonic Hall ext. 107% bid. ington Market Company Ss, oe = it Infantry st Os, 101% bid. Washington Ligne tation 5a, 106 ‘bid. 109 bid. National Bank Stocks.—Bank of Washington, bid, |. Bank of the Republic, 250’ bid. Metropolitan, 283 bid, 300 asked. Central, 260 bid. Farmers and Mechantes’, 180 bid. Sceond, 137 bid, 150 asked. Citizens’, '135 bid. Columbia, 2 hid; 142 asked. Capital, 118 bid.” West 1s ble, {12 asked, Traders", 103 bid. Lineoln, 90 bid, 10i% asked. Ohio, £0 bid, 95 ask Safe Deposit and Trust Companies. Deposit. ahd Trust, 125 bid, 180 asked Loan and Trust, 119% bid, 121 Security and Trust, 137 bid, ton Safe Deposit, 100 asked: Tatiroad Stocks.—Washington and Georgetown, 260 bid, 200 asked. Metropolitan, 69 bid. Colum: Eckington, 20 bid. aud Hlectric Liglit Stocks.— Washington Gas, 54% bid, 5414 asked. Georgetown Gas, 50 bid. U: S. biecttie Light, 136 bid, 138 usked. Insurance Stocks.—Firerien’s, 39% bid, 45 asked, Franklin, 44 bid, Metropolitan, 69 bid.’ Corcoran, 56 bid. Potomac, 69 Did. Arlington, *145 bid, 155 asked, German-American, 165 bid, 200 National Cnlon,, 1349 bid 13 asked, Columbia 13 R People’s, Did, 136 bid, IEE” bid, 84 asked.” Commercials 4% bid. Title nce Stocks.—Real Estate Title, 108 pide tieeusked Columbia Title, 7% bid. Wash- on Title, 6 asked, District Title, 16 bid, 13 ked. “Tulephone Stocks.—Pennsylvania, 36 bid. Chesa- 57 bid, 57% asked. American Pneumatic Gun 25 bid, 30 E asked. neous Stocks.—Washington Market, 14 reat Falls Ice, 130 bid, 145. asked.” Bait n Panorama, asked. Lincoln Hall, 75 bid. Mergenthaier Linotype, 1100 bid, 200 asked. iv. rights. Lieut. Col. Miller's Detail, Lieutenant Colonel M. P. Miller, first artil- lery, has been detailed to attend the en- campment of the Massachusetts state mi- litia during June, July and August. ae = & 5 ie