Evening Star Newspaper, November 30, 1898, Page 10

THE EVENING STAR, WEDNESDAY, NOVEMBER 30, 1898-16 PAGES. | ater, in reporting ‘upon others of its IK, | b}OOhObShOtOpOPOPorod QEOTOP OS POR OPOFO FOL OPOHE ot OU are core tend our Op Vriday and Satur« 2d and 3« est novelti uits, Furs and | Coats Ss Velvet which have arrive in connection with the above we shall also hold our Annual Christ- mas Opening of bracing gloves hosiery — neckwe: brellas — leather llid-Winter ening! and ¢ goods lially invited to at- 37th Annual Mid- Opening Thursday Ist, lay, December . when we shall exhibit the Ladies’ Coa class imported many of d the past week. im rigl Apes, Gift Goods handkerchie' —ribbons—um- jewelry — em- ‘ar bric-a-brac—periumery, ete, and a complete line of Men’s Furnishin including smoking jackets- ing robes—neckwear—suspender: Joung- gloves—underwear, etc. WM. H “Harris’ Quality KEEP IT A - MckKNEW, 933 Pa. Ave. at H SECRET FROM YOUR HUSBAND | Jf von are going to present him with a Gold Wa Xmas. tate If vou have decic no long member that the Watch properly regulated before Xmas time FOR THIS WEEK r, but make your teh this Jed that he must have one, hesi- ion at st be suitably Re- engraved and ay, and for that we need sele once o peices tw eter tal ee- see Wael site © he pers We w . you some | Weacn pee we ate ate sell er than any honse . Wash = } Gente’ ian =] att ONE wERIGleT = fled Am a eee and Small Lee a j Waltha ovement E { r rv $50 value— | $35, Gent's Solid 14 karat Gold Walt! or Elgin Hunting Case Stem Winders, a $30 article, for...... ieee ae IS pn ese Sil 5 $6 an Is of apecial designs in [= R. Harris Co. Bd od R & % AMAA LAR AS “NO POOR SHOES AT ANY eT Yy DAT 7 yp my . : #1) ma 1D WD) | i DID fi iG Vf AUG LID INU ine LI : SWAIN AV I PLO LEP LAAN l \ i 3 ANTI-COLD. ANTI-WET. «“ That our effort to give the public the proper footwear at popu- ar prices is appreciated, is shown by the fact that our business has % creased wonderfully. In the eleven months of this year we have sold more SHOES than we did in the twelve months of last year, *% conclusion to be drawn from this result is: That our Shoes have the requirements of the people and that our PRICES are cor- * TO KEEP UP THE GOOD WORK, WE OFFER UN- = IL CLOSING TIME NEXT FRIDAY: ae OUR WOMEN'S 5 4 = MEN'S 3%) HAND WELT tm, be © $D-85 NAT EP ROTAET | $7.69 el aa Be “ein HEAVY CORK-FILLED SOLE. | Seu z or TURN - | $D) 35 : F se “ TAN — é = HEAVY and LIGHT SOLE. 5] 87 er KID WELT HEAVY OR LIGHT Wi ze « EK MEWS $2.00 GRADE K z? ll $65 a tant ALP, DRESSY AND. Sf -29 Wovens peranse ssors DURABLE. WORTH $1.50; WELL MADE. § s EVERY STYL 7 BOYS VICEABLE BOX | § § 1 se Ae AL $1.30 | C. GIRLS’ ana rors’ Goon. 57 * FELT ARG LARG = 2 = Si m: “The Old Woman ¢g ° in Shoe, o SASALALA LALALAS The Sierra Grouse. i fe Meothly. I g broods of grouse run- & bene firs in June at a height £ S000 feet at the sea. On the ap- f the mother, with a p: wa di hide t helpless midgets to ter # neath leaves and twigs, 1 even in plain open places it is almost impossible to discov: m. In the mean- t e me t Jesperate lameness, throws herself at your feet, kicks and €asps and flutters, to draw your attention i Relief From Rupture —Is poste Gee by Am expert in at your service here. Abdominal Supports. atic Hosiery, Inv Physicians’ Supplies. Mertz’s Pharmacy, 4 WARM LINED SHOES AND SLIPPERS. SOLE SLIPPERS, RUBBER BOOTS, STOCK MEN’S HOLIDAY SLIPPERS, HEILBRUN & CO., 7th & D8ts. a 3.873. PRICE. VALUE, 402 7thN.W. | trom the chicks. ‘They are mostly able to about the middle of July; but even after | they can fly well they are usually advised to run and hide and lie still, howe ly approached, while the mother with her loving, lying acting, app. desperately concerned for their when they were featherless infants. Some. | times, howe after carefully studying | the circumstances. she tells them to take | Wing: and up and away in a blurry birr and whir they scatter to all points of the compass, as if blown up with gunpowder, dropping cunningly out of sight three or four hundred yards off, and keeping quiet until called, when the danger is supposed to be past. If you walk on a little way without manifesting any inclination to hunt them, you may sit down at the foot of a tree near enough to see and hear the happy reunion. One touch of nature makes the whole world kin; and ft is truly won- derful how love-telling the small voices of these birds are, and how far they reach through the woods into one another's hearts and into ours, The tones are so hu- man and so full of anxfour affection, few mountaineers can fail to be touched by them. ———+e-—_______ { Thousands of situations have been ob- pes through the want columns of The ar. AUDITOR’S REPORT Detailed Statement of District Re- ceipts and Expenditures. ps es CLAIMS AGAINST THE GOVERNMENT ogee ee Arranging Old Records and Chang- ing Disbursing Methods. . J. T. Petty, auditor of the District, today submitted to the Commissioners his report of the operations of his department for the year ended June 30, 1898, which is as follows: I have the honor to submit herewith in a series of ex its a report of the receipts and expenditures of the District of Colum- bia for the fiscal year which ended June 1898, together with the balances remaining severally at that date to the credit of the general revenue account, the various trust funds and the appropriations made by Con- gress. When the board of public works was legis- uted out of office, June 20, 1874, it left as a n the municipal con- s a large indebtedness pitlement of which rd of au- ing of the then first and second mitroilers of the treasury, s he awards of this board pro factory in a number of cases, it marily abolished March 14, provis on for comp! s Unfini-he atters ained in abeyance age of the act of June 16, onferred purisdi Claims for the adjustment nding clai ainst the a ie unul 1880, ion upon the Court thus of of all out- urd of pub- works > contempo and next succeeding government of the District of Columb! The ion of claims presented un- der this act developed the fact that a large ion of the claimants had received either from the board of public works or m the board of audit or from both p: ments at “board r: in cess of their contr nd the Court of favor of the amount of ve judgment unter claims to the allowances t, claimant of the Uni ted, as the was sust led to the tes, but on of the were ug Trials. judicial sanction unearned drafts upon the public t sought congr a thelr suit from year, but in vain, until Februar when they compassed the pa. tet gra new trials in the ma mandatory the Court of the rehea to allow them * notw anding the fact re from 30 to. 10) per » they h vernment, written in their . enormity held its place 1 the stat books for more than two ears, until Mare , When Congress, Waking to a realization of its utterly in- quitable requirement ppeiled it by an erwhelming vote vacated all judg- ments rendered in a nee with its pro- ons that had not already been patd. As pcisive action upon the issues involved was only taken ter frequent discu ms by the members of the several committees of Congress, attor for the claimants and representatives of the District of Co- lumbia, it reasonable to hop hat it eht be ac pred a fi settlement hi: ‘onsumma tion » “devoutly wished was siz , however the last session the measure was #eain in- traduced—Senate bill 1341, House of Repre- sentatives Fifty-tifth Congress, second session—but with the mandatory requiring ment of the higher or ‘board rates” eliminated, and a proviso in lieu thereof inserted ng thelr allow- ance, if found to be “reasonable, just and equita De ated a Gratuity. s DIN was referred to me for ation, and I reported againt its er April 1808, basing my opposition upon the ground that it was not justified by any principle of law or equity, but ¢ eda mere tity, quoting in support of this view a_del 5 the Supreme Court February 15, 1807, in . namely, t dministrator ased, in which at of George Peter Me- question Samara, de of the liability of the District to pay inter- est_on these « judged the tested by the attorney for th on appeal to the nion sustaining the ainst the demand he Supreni rt took oc explicit lan ge. Se ment of a legal or an equitab‘e claim within the proper meaining and signification of those words on the part of any of thos who will profit by the act of February J ims, which t of Cl had ms, Dist higher appeal, for Inte asion to use this here is no ele- been a Was con- and ourt. et its op riding is against the municipal authorities of the District. That act bestowed a pure and simple gift.” In view of such a characterization of these so-called claims by the highe: bunal tn the land, I fe ably assume that the accusation of injustice and prejudice, so often urged against me on account of my uncompromising hostility to their payment, falls to the ground. The repeal of that act, and a failure to 1 that I ma re-enact It in whole or in pa will not work a hardship to any meritorious claim- ant, as the act of June 16, 1580, “conferring Jurisdiction upon the Court of Claims for ettlement of all outstanding claims against the District of Colum under which all suits were originally brought, is effect, and contains s for nd just determination of every que: i sue in the long-standing controver: tween these former contractors and the local government. Recovery of Interest Before the aid. upreme Court of the United ad decided that the act of Febru- 3, 1895, in allowing contractors “board which were in excess of their con- , conferred a gratuity which, as t granting it, and therefore , judgments amounting to al, and $27,196.81 interest, As this statute, though never so ill-advised, was yet for atime the aw, the payment of the principal of these judgments, which were rendered under its mandate, Must stand, but the interest al- lowed thereon, being unauthot ed, should be returned to the treasury from which it was illegally drawn, Suits for its recovery were instituted shortly after the rendition of the deciston of the Supreme Court, and I am informed by the special assistant at- torney who represents the District of Co- lumbia in the Court of Claims that they will be tried at the next ensuing term of the court. An Object Lesson. consideration of these contractors’ s, in the ten years last past, has often my attention to the exclusion of matters of greater importance. I have re- sponded to numerous calls from the Court of Claims for contracts, vouchers and other papers of record relating to them, and when they have gone to judgment I have studied the referees’ reports, the attorneys’ briefs and the findings of the court to the end that I might intelligently present them for your action, In the shape of measures for relief and instructions to the courts they have occupied the calendars of Congress and taxed the patience of the members of the various committees, ultimately finding their way to me for examination and re- port. If, as a rule, indications of merit had been apparent I should have met with- out grudging their exactions upon my time, but the cases were exceptional in which any inherent worth was found. It occurred to me recently, in reviewing a bill for the payment of one of these claims which had been referred for in. vestigation by the House District commit. tee, that it might be. well to give it special attention and present its salient features somewhat at Jength as an object lesson to Congress. As a clear case of “total de- pravity” it is representative of a class, and much valuable time will be saved if here- I be required onty ta-show briefly the re- sembiance they pear to their prototype, a copy of whicir “wit Qe found in the ap- pendix. Northern Liberty Market Claims. ‘The auditor of*the Supreme Court of the District of Columbia, who was specially au- thorized by the \act of January 26, 1897, to examine and audit foM settlement all claims for property taken, injured or destroyed, September 3, 1871, in the forcible removal by the board of public, works of the North- ern Liberty Market t@’make room for street improvements, Yas completed his labors, and reports thafythe sum total of allowance is $ ). The aggregate amount of these claims, without terest, as shown In the report of the Commissioners to the Sen- ate in answer to a resolution of inquiry, June b ate document No. Fifty-fifth Congress, first session, was $5 215.00. Appalled by the gross extravagance of these demands, under the act of January 26, 1897, I str uously opposed their allowance and ad cated an amendment to that act which was adopted July 19, 1897, restricting the pos- sible awards to reasonable limits, in ac- cordance with which the final audit has now been submitted. ed by Auditor Payne that he an exhaustive examination {n . giving ample time and oppor- tunity to claimants and the torneys for the production of proofs of loss, and that in his opinion the sum awarded in every ‘air and just allowance for the stained ult is the outcome of months of careful effort on the part of a faithful and thoroughly competent official, whose task was invested with difficulties not apprecia- ble except who are familiar with the cireum of the investigation, and 1 have the therefore, to recommend that an appropriation be promptly made to meet the payment of the amounts found to be du Protection of Laborers and Subcon- tracto) It has been customary include among the stipulation made by the District of Columbia the fol- lowing provision: “Contractors * * * time, and as often as originally presented 3 n= for many years to of contracts will, from time to may be required by the Commiss furnish satisfactory evidence that all sons who have done ork or furnished materials have been paid s herein required; and if such evidence is not furnished, suc. sum or sums as may be ne ary for such ment ma discretion of the Commissioners, be ret ed until such claims shall be fully satis- enforcement of this requirement against contractors who are either unable or unwilling to meet their obligations to ; ve furnished them with labor als in connection with the work under their contrac has long heen | a fruitful ce of annoyance les in- volving the office in several ve us law suits Recognizing, however, the fact that am nie’s lien’ will not lie against a building erected for the District govern- ment, and that mechanics or laborers who work thereon, or dealers who supply terial for its construction, are at the meri ot a failing or unprincipled contractor, 1 ort have cheertully aecepted the onerous and often exceedingly disagreeable duty im- posed by this stipulation, and exacted com- pliance with its terms in ery e that has been brought to my attention, While these efforts have been instru- mental in securing prompt settlement of yorers and dealers, the claims of many it frequently occurred that be- cau the terms of this restriction author- ize the retention of the money only, and not meng; nol settlement uld be ve through the use of legal pro- In consequenc#'of the difficulties attend* ant upe the execuyen of this stipulation, and its failure to provide a complete rem- edy for the of dishonest or impeeunious contr. its use has been discontinued omitted from all contra ctors, and it fs now $ of the District of Columbia. Application of Law of Augast 13, 18D4. I would suggest, however, as a safeguard for the rights of tnei¢lass fer which this abandoned proviso was originally adopted, that the act of ,Augpst 14, 1894, for the protection of persons furnishing materials and labor for ‘the ¢émpletion of public works” for the United States, be made ap plicable to the Dastrict of Columbia. This law solves the problem of protection to laborers anu dealers by requiring contrae- tors to give bonds with ample security for the payment of all obligations incurred by them in the execution of their contracts. Purchase of Honpital Supplies. When the cls in the current Distriet appropriation act relating to chari under consideration by the subcommittee on appropriations of the House of Representa- tives, the question of responsibility for the purchase of supplies by hospitals and other Institutions not directly controlled by the ase es was. Commissioners us discussed, In response to the inquiry of a member of the commit- tee, | stated that 1 considered myself, un- aw merely a medium for the trans s of these institutions partment, with no au- to expenditures shown might consider: extrava- der the mission of the to the Treasur: thority to object therein which | gant or improper. ‘This statement led to a protracted discus- at the conclusion of which it was de- to require the auditing of these ae- counts by the auditor for the District of lumbia, and a provision to that effect was inserted, together with a further die rection, incidental and nece y thereto, that in preparing proposals for annual con- tracts for general supplies for the District, hospitals and charitable institutions should d and their officers instructed tc rict contractors. When t bill was finally put upon its passage, how- ever, the requirement as to auditing was adopted, but that governing the purchase of supplies was rejected. Situation Unchanged. The effect of this action is to leave the sit- uation practically unchanged, as {t would be futile for me to disallow purchases by these institutions at prices In excess of our con- tract rates, unless at the same time I could arrange to supply them through our own contractors. This, however, I might be un- able to do, since, im the absence of a Jegal requirement, no instructions were issued to bidders to include the furnishing of the hospitals in their proposals, and consequent- ty only the usual kinds and quantities of sup- ples for institutions immediately controlied by the Commissioners were embraced in the lettings. ‘The superintendent of charities has called my attention several times to the fact that prices paid by some of the hospitals and other instituUons not under our direct con- trol were often 100 per cent higher than those paid for similar articles under our general contracts. For instance, our con- tract price for fresh beefsteak, sirloin, best quality, and porterhouse, best quality, ia 10 cents per pound, whereas hospitals ‘not under our management pay 20 and 25 cents per pound for the same articles. I inquired of the treasurer of one of these hospitals how he justified his action in thus paying twice as much as we allowed our contractors for similar supplies, and in re- ply was assured, by him that’ while the terms of our cohtracts, under which the institutions contfolle@ by the Commission- are supplied, calf for the best sirloin and porterhouse steaks, a matter of fact a much inferior articlé is furnished and ac- -d, and that.in Order to secure really meats, which ts a matter of prime sase of invalids, for whom olutely nec y to pay choic importance in th he caters, it is the higher price. Acts Promptly, ‘As an offset to this “rgument the superin- tendent of charitfes tells me that when he conferred with the officers of another hos- pital, which had been purchasing at open market rates, and urged the propriety of conforming to our contract prices they acted prompily upon hfs suggestion and secured without difficulty the best meats at our con- tract rates. 4 I was deeply impressed by the plea of the treasurer who ¢laiméd that as he bought for invalids who needed the choicest meat, which could only be obtained at the higher price, he should not be interfered with by accounting officers, but afterward, when I learned that another home for invalids, with inmates presumably not less dainty in’ taste and appetite, was being supplied with “best goods at lowest prices,” I was sorely per- plexed. Finding myself thus “m a strait betwixt two,” I concluded to observe a strict neutrality, Justifying my action, or inaction | rather, by the fatlure of Congress at the last moment to enact the proviso of the ap- propriations committee of the House for the inclusion of supplies for hospitals and charitable institutions in the proposals from intending contractors. Remission of Taxes and Penalties. The laws which govern the assessment of taxes, and the exaction of penalties upon tax arrearages contain no provision for re- mission. There are many thousands of dollars of cant ‘price. you'll thank us for. of a lifetime to get a really high-grade Suit or Overcoat at an insigni We have garments in our regular stock marked $20 and $22 one whit finer--and this special opportunity is a bit of enterprise that The Suits are blue, black and fancy worsteds, cheviots, cassimeres, 3 Another sale of suits Anothersaleofsuits + + § 0 ) $ and overcoats made and overcoats made % ; ; g from mill ends. from mill ends. ; 5 + 3 0 Cur last ‘mill end’ sale created sucha stir that we immediately s i went on a hunt for more. 3 3 x This time we were just as fortunate as before--finding several mills 4 d with a few short ends left glad to sell them at any price. ) * Some of the pieces were only large enough for three or four garments . =-but as there were 219 pieces the entire lot makes quite an imposing 4 stock. i) They go on sale tomorrow at $14.75 for choice--and it’s a chance + 50 not W tweeds and homespuns. The overcoats are kerseys, coverts, meltons, g - friezes, vicunas and chinchillas. $ Q We did the making ourselves—do you want any better recommenda- ‘4 $ tion of their fit and fashion? A * They are worth $20 and $22.50—choose at $14.75. + 5 $1.29 for $1.75 and $2.00 Hats. } RA + goods. such price. Every fashionable shape stock, bearing our usual guarantee. $1.29 while they last—and they’re the best hats ever offered for any 100 dozen Men’s Hats are occupying the room we need for holiday They are $1.75 and $2.00 qualities—take your choice for $1.29. and color—every size—our own regular $1.48 for Children’s Overcoats. iceable. choice. SHOPS ACH SAO FOO FOF hOPOhOt Sees, 0 por GOR. 7 anb This is the lot we advertised last Saturday—but the weather was so ) bad that even a big bargain like this cuuldn’t bring you mothers out. They are ‘‘odds and ends” of cape coats and ulsters carried over from last season—but that doesn’t make them any the less warm and serv Worth up to $3.50—some of every size—and $1.48 gives you a PISEMINTE ROS, + Cote | z Soetentenseets Lansburgh and Brother. ele ededene etree > By Our Strength of Infinite Resources We've scored Many Victories for You. + & ve pect to be conquerors. seston ots = prices very near the cost line. 3 bargains from every department in our stores. 3, sefeste ts We are never feeble, never faint hearted in battling with high prices. That our name is synonymous with big value giving is evidenced by the busy scenes always surrounding every department. We are on the home stretch of this year’s business record, and to roll up the biggest volume of merchandise selling since our establishment we're willing to shave So irom now until the end of December expect the most phenomenal Colored Dress Goods at Nearly Half Prices. If we were we'd never ex- Seer For ‘Tomorrow — Only—40-inch Por Ope Days Selling Te. and Sc. 46-inch Fre $1.00 48-inch Drap d°Fte extra Al-wool Henrlettas, In Reds, | All-woal Silk-finished Henrfett Whipcords—all colors Séc.to | sine quality and all woul—all pew Blues, Browns and ‘Greens— 56. in street and ev land in America—good, firm quali sige a “pes value for 20, yard. Only enough hese goods cost ty—only one dress tu a customer colors—Site, yard. These will gv for one day rone day, 49c. yard 4B. y duick, so be on time. Reliable Silks Very Much Under Price. BZinch White Jap Silk, 3 extra quality and worth every penny of S0c.—all pure wilk— splendid for evening wear. — { 24-inch White and Cream Tat. fetatine, for linings— all silk—48 yard-looks exactly Mke the very expensive article and wears well. 19-Ineh Taffeta Plain and $1.00 grade for 69. good rustle and x splendid cloth not the trashy kind by an Changeable 24inch Black Taffeta war a ed to Wear $1.00 grade yard. = The mauufacturer's, as well as our own, means. ‘4 EUUrAbtee Koes with ev £ The Trusty Blacks Are Also in the Bargain Procession. Black Mohair Brilllantine, 45 inches wide, 50c. yard—none bet- ter anywhere at 75c.—fine and lustrous. t wide, 50c. wrinkle. Black Cheviot Serge, 44 inches the purest of all wool, making this a remarkable value. yard—will not crock or | 33¢. yard—worth 50c. our price usually. a few pieces. Black Diagonal, 40 Inches wide, Black AN-wool 40-inch and that's | Henriettas, 29¢. yard. for conly | Only, and ‘one dress length to @ Be quick—only | Customer, eo take advantage quickly A Big Saving on Linings. | 2 ERENT ee ee eee 124 A good, strong quality Silesia, | in Black’ and Gray—fuil regula” tion width—l0c. grade at 6%. yard. Ty lasts. . Black or Gray Canvas-— the Kind that holds its stiffening yard as long as the lot Big Specials in Our Boys’ Cloth ing Department. pieces beautifully rotect Yourself Against These Cold Blasts at These Little Prices— 1 A full line of Vestte trim suits—at $1.69, This is far below clothing store prices, A fine Une of Boucle size White Blankets, in | Blue, Pink and fancy borders— | good’ welght—our $1.00 grade—at 69c. pair. 11-4 extra heary weight White | Blankets, in Blue, Pink aud Red borders— nicely finished—our usual $1.25 grade—98e. pair. | j lannels of All Sorts at Greatly R duced Prices. ‘Talbot's Medics Flannel—strictly all | —at 30c. yard. ed Red Twilled wool, sanitary properties—our 40c. grade Cream White Silk Embroideres Flannel_bematitebed and scul loped edge—worth T5e.—as a big special, Suc. yard with ls Merize [Underwear | For Less Than You Usually Pay. | The Coats and Suits Are Priced Ridic- ulously Low. Ladies’ bee lined Extra Heavy Fleece- { lined Vest and Pants—made with French bands: | Brice, Natural color—5ve. Such 43. ter burr; Combination Tues don't last long, Bet~ Extra Heavy Fleece. | All Wool, $6.00. Sulls—special —reduced from 68e. | fection in fit. 50 Kersey Jackets, in Black and 5 worth $8.50 sizes and nicely tailored and per- Be quick for thes Kersey worth §} All-wool Jack $.50—all sat artisticnlly mtity Simit lined —a all si all = cut ed. Wants for Xmas at Prices. A Chance to Supply Your Photo Frame | Very Little | ; ings— 30c. White Enamel Frame—size Soe. 94x%—with gilt mountings—for cabinet photo—with a nice mat— 220. saozorcoafontontostontontontonSoafontostontontonfontentestentoesentestenienten tons teerteeteetee see See sen seatetiensees Ca a ee ss values are here. Handsome with brass mountings —warranted not to | Our Ability to Glove You at Less Than You’ve Ever Paid Before is Demon- strated by These Two Great Offer - > Gilt, Frame, Mitts, them 19¢. Ladies’ and Children’s Worsted that sold ax high as 29c. We've bunched the lot aud make To be very busy e marked a new Mine of Ladies’ Fine $1 Kid Gloves 98e. Just put on sa. All sizes and all shades. eine The store abounds in just such offerings that this weather would suggest. will be apparent by the smallness of price: asked, but we always assert that not by any possibilities nor under any plea shall good seasonable merchandise be sold lower anywhere. Lansburgh & Brother, 420-422-424-426 7th St. N.W. Our buyers’ cleverness Come while the best kn a a i tax arrearages which for various reasons are not collectable, but must needs be brought forward annually in the accounts as new books are opened, because there 18 no authority for their cancellation. It is also frequently the case that own- ers of property in arrears for taxes which cannot be collected by legal process, who are not equitably chargeable with the de- linquency, express a willingness to pay the taxes provided the penalties thereon are remitted, but their offers are necessarily declined. For these reasons and others equally ap- | parent I would recommend that the ‘Com- missioners ask for such legislation as will empower them to order the cancellation of taxes or the removal of penalties whenever in their judgment such action might be (Continued on Twelfth Page.)