Omaha Daily Bee Newspaper, November 24, 1903, Page 2

THE OMAHA DAILY BEE TUESDAY, NOVEMBER 24 WE CLOSE SATURDAYS AT 6 This Aré you'interested in buying new black silks? “It s always safe to learn, even. from onr enemien; acldom ante to instraet, #ven our friendn.” P.M Bee, Nov, 2, 1908, We Do If you are in doubt as to what silk is best, the safeguard is to buy from the most reliable dealer. We guide you o you run no risk here, $1.78 Black Peau de Soie Now $1.27 a Yard. The sllk for gown: walsts and coats, b all pure stik—aur spectq]l price $1.97.per yard autiful rich luster; no cracking or cutting, Five Valueiti Black and Colored Velvet, $l,0dn Yard It Is not Strangs that so many ‘women mistake these velvets for the finer qualities, 1t s not eas rich luster, to tell the difference, except ne close pile, all colors and b lac! by reading th ~$1.00 per y price ticket. Handsome $1.00 Reliable Black Taffetas Now 73c a Yard. Bxoellent quality, rich luster, finished alike on either side, wijl wear beautifully, M inches wide—our special price Thc per yard S Rp Py ol Remmnants of Colored and Black Silks. . Many handsome walst len; left after « busy season's sel tha, short pleces for trimming, In other words, what are ing, all at a big sa ving in price to you. Tromrson, BrLoen &Ca 'Y. M. C. A. Building, Corner Sixteenth and Douglas S§ sonal; but It is contended that it violates | foreign fire Insurance the rule of uniformity to aseess fire insur- ance companles on their gross as an item of value, and permit ihe otk companies mentioned to cecape | their gross premiums. Is Distinction The constitution provides that it (the gislature) shall have power to tax ped- lers, auctioneers, brokers, hawkers, com- mission merchants, showmen, jugglers, inn- koepers, liquor dedlers, toll bridges, ferries, insurance, telegraph and express interests or business, vendors of patents, manner as it shall direct by general law uniform as to the class upon which it oper- atem, It would seom as to the partioular interests and classes of business men- tioned, the power of the legislature Is plen- ary, restricted only by the provision that the' taxation must be uniform as to the class upon which it operates. In the meas- ure under consideration, the legislature at- tempted to classify insurance companies 1t provides a class for fire insurance com- punies, and, in effect, left the other insur- ance vompanies mentlonod above in a clas Unreasonable? by themselves, not taxed except upon thelr | tangible property. This briags us to tho single question, s such a classification ar- bitrary, and unreasonable to such an extent as to be in violation of the provisfons of the constitution? It is of common knowledge that a wide distinction exists in fact be- tween fire and other forms of pruverty in- surance. While all property fnsurance is condyoted upon plans more or less similar, et the element insured against is 8o rad: cally different that the legislature cannot fairly be charged with arbitrary classifica- tlon ~ because uts fire insurance in a class by itself. No other element destruc- tive of property {s in its nature akin to fire; no other element s as destructive, and it seems to the writer very clear thaf the legislature was fully warranted . in putting fire Insurance in a class by itself. Again, while no testimony has been of- fered in the case, and I have no means at hand of arriving at exact figures, yet there can be little doubt that the amount of insurance written by other companies mentioned is Infinitesimal in volume com- pared with fnsurance against loss by fire; and while this property cannot be urged a8 a reason why the sections under con- slderation should be held valid, vet it is proper for consideration In determining the question whether or' not the entire act #hould be held inoperative and void. 1f_this eonclusion {s correct, can relators be heard to complain that the legislature has fmposed no tax w the premiums of 1o glans and other Inurance companiess # Incline to the view that they cannot. If n(II fire insurance companies in their respec- tiv QII.I:" that |l.l:lb¢l Ol(lt‘:r 'nl‘e(ll“n.()llre e, no provision of the constitution Vidlated. ‘and Are ineranca com- cannot be heard to complain because legislature In its wisdom saw fit to make no provision for the taxation of the premiums of the other insurance companies mentioned 4s property’ Whether the other insurance penies may be taxed under other provisions of the , we will not un- dertake to decide. y g l'{'ll'n': clll.lfl.clll;ml wsro’ :‘? made fl:ul ai propsrty of some of the companies escaped taxation, a dlfferent_question would Lo presented. We are of the opinion ‘that the fact that the sfatute says that the fiose premiuma shdll be “onsidered as an tem of property does not add to or take ffom the sections referred to as affecting their valldity. Andwers Second Objection. The mecond objection presented by Mr. Commfssioner Duffie is that foreign fire in- surance companies, and domestic, fire, life and accldent companies are required to pay taxes on their gross premiums, while non- resident life, accident and fidelity compa- nies are required to pay a tax of 2 per cent on thelr gross premiums. It will be ob- seryed that domestic fire, life and accldent and foreign fire insurance compantes, with the exception of cancellation and reinsur- ance, considered (n the opinion of Mr. Com- missioner Duffie, and not necessary to be considered hereln, are all treated ailke and ansessod in the same manner; while foreign Jife, accident and fidelity companies are ;IM in a distinct class and are assessed per cent upon thelr gross premsums. And in the opinion of Mr. Commissioner Duffic it Is ted that if sumluml are prop- erty in the hands of old line life insurance gompaniee, then they are property in the hands of old line fire Insurance companies. ‘This does hot necessarily follow. Much that we have sald regarding the first objection discussed applies with ual force in the 'r?u determination of this objection and will t be again stated. The power of the legislature to classify insurance companics as domestic and forel and to provide dif- ferent plans of taxatfon upon the basis of intangible property, so far as we are aware, has not been questioned. It would seem to be equally clear that the legislature could includa féreign in the same class with do- BUeis, Al tnaurance eompanies and this ‘what has been donme. It has sald that a FEED HER RIGHT The Sure Way to Rear a Healthy Girl The relation of food to comfort and bealth fmpressed an lowa teacher who sald: | “After feaching school for several years 1 became a vietim of ingomnia and after night it was 8 or 4 o'clock in the morning before I would fall asieep com- plotely worn out, Of course I lost strength and brain power and becgme terribly nerv- ous untll I was on the verge of nervous prostration. #About that time T read an article about {irape-Nuts that convinged me that my trouble was dus to indigestion, something I had never thought of before. 1 got two boxes of Grape-Nuts and began to use them for breakfust and supper with good rieh cream. \Well, the change was some- thing wonderful and my health came back 1n . bounds. *“Grape-Nuts took the place of non- wourishing food and T am now better in health, brain power and spirits; sleep well apd work longer and harder and fosl nervous or worrled. When 1 have finished my school sessions I stll feel 1 haye lots of reserve force and energy left und when 1 go to bed at night I get sound wnd refreshing sleep and get up early, Bagpy as & lark. “F have had numbers of my scholars try tha food and T must tell you about one case, Bhe was a puny nervous little girl and hér mother told me she Ald not eat enough to keep a bird alive. All she wanted was candy and other trash, When 1 told her mother about Grape-Nuts food she followed my advice and fts cffect upon | thie chfld, shown In the awakened energy body wnd Drind was simply won- “Her scbool work became entirely satistactorlly and she gained In bodily strength, lost afl her nervousness and soon became a rosy, chubby young miss Name given by Postum Co., Battle Creek, Mich, - Thére's a reason. Look In eack package for 4 copy of ihe famous Mttle book, “The Road to Well- - in much | never | premiums | | | | | | | | has been converted into bonds, ompany shall be taxed in the same manner as a domestic fire insurance company, and certainly this does not violate any constitutional rule of uniformity. Foreign life, accldent and fidel- ity Insurancé companies are placed in a separnte class and are required to pay .a x of 2 per cent upon thelr gross pre- miums. As has been before remarked, the fact that they are forelgn corporations is a «ufficient justification for the action of the legislature in putting them In a separate ciass, but If this were not so, the distinc- tions actually and In fact existing are such as to make it highly proper to place them in a different cmss. One s insurance against destruction of property by one of the elements, while the other relates to In- surance of man from the contingencies of death and accident, and for his fidellty in certain relations of life. These are distin tions actual and rec izable by all, all the legislature was required to do was, after classifylng them, to make the rate uniform as to the class and it can hardly | be urged that this has not been done. Do Not Escape Taxation. It may be urged that foreign life, accldent and fidelity companies escape local axa- tion. This'is not true as to tangible prop- y, elther real or personal. But In the fons being considered the legislature is dealing with an entirely difterent condl. tlon. In contemplation of law, as well as fact, the money recelved upon premiums by 'domestic companies remains in the state, while the money recelved by foreign companies is collected by ‘an agent and passes out of the state, and it might be dificult or even impossible effectively to make it subject to local “taxation, "and have it justiy and fairly apportioned throughout the state. And for these, and perhaps other reasons, ‘the legislature has seen fit to require the payment Into the state treasury of 2 per cent upon the gross premiums recelved, and it fs not at all certaln that this is inequitable. While domestic companies, and forelgn fire tnsur- ance companics are assessed on gross pre- miums as on items of vatue, the valuation for taxing purposes is fixed at one-fifth of the valuation, while foreign life, accident and fidelity companies are required to A tax of 3 per cent upon thelr gross pr miums recelved, while the latter com- panles are taxed upon a -different plan, s they legally may be, we are not Frn- pared to say that their taxes may not be equal or in fact greater than the domestic companies of the same class. But whether it is equitable or mnot, such classification by the legislature is, not arbitrary or un- reasonable, and s herefore valid;’and the taxes being uniform as to class, it does not violate the constitution. I am there- fore of the opinfon that the objections Urged by the Tela ,R.-fith ut sube dtantial merit, anil_that ) m&nq s of the act mentioned in ‘eomi ent of o this opinion are v that she writ should be dented, % s . With Duffy on Insgrance Section. Judge Letton sald: White adopting and agreelng in all _respects - with the con- clusions which in’ the’opinjon of Commis- sioner Duffy, filed hereln, a8 to the valldity or invalldity of particular seetlons or parts of sections of the law under considera- tion, 1 cannot agree with the conclusions reached by him that the entire act must fall in_consequerice of the unconstitution- ality of sections 68 and 61, taxing the gross premiums of certain insurance companies as _items of property. The rule {s settled in this state that where there i5 a conflict between an act of the legislature and the stitution of the state, the statute must vield to the extent of the repugnancy, but no further. (State against Stuht, 62 Neb. 200; Town of Bast King- ston against Towle, 4 N. H. 67; Chicago, Burlington & Quincy Railway 'Company against Jones 19111, 361; McPherson against Blacker 92 Mich., 377; Grimes against Eddy, 126 Mo., 168; Cooley 'Constitutional Limita- tion, sixth edition, page 219, 211, 23 Ameri- can'and English ‘ency. 26). "I after striking out the unconstitutional parts of the statute the residue Is intelligible, cor plete and capable of execution, it will be upheld and enforced, éxcept of conrse cases where it is apparent that the re jected part was an inducement to the adop- ton of the remainder. In other words that the legislative will is within consti- tutional limits the law of the land, and when expressed in accordance with estab lished procedure must be ascertained by the courts und made effective. (Scott agalnst Flowers, 61 Neb., 623) Tnder the conatitution it 18 in the power of the leglslature to direct the manner in which the value of the property and fran- chises of each corporation shall be deter- mined. In section 120 of the act under consideration general -powers have been given to the State Board of Equallzation to fosmulate all necessary forms to be used in the lsting, assessment and return of property and in the levy and collection of taxes and it theren provided that “It shall have general direction and con- trol of the county assessors in the per- formance of thelr duties and shall direct the same.” Further powers have been given to other officers for the purpose of Teaching all the property in the state. Sec- tion 117 makes it the duty of the county clerk to assess any property which the assessor has falled to assess. Section 120, fifth clause, requires the County Board of Equailzation to.add to the assessment roll any taxable ’Inx@l'!)‘ not included therein, assessing the same In the name of the owner thereof as the assessor should have done. Finally, section 132 In the proviso in the end thereof, provides that the county assessor or county clerk, may at any time add to the tax roll any property omitted therefrom for the current year. Ample Provision for Assessing. These sections, including parts not out, taken together, certainly —mak ample provision for making and ass all property in the state. All sections p taining to the listing and assessing of any particular kind of property, are put in merely to assist the assessor in arriving at the valuation to be fixed upon that particulur kind of property. Such seotions are not grants of power, but are simply set | directions to the assessors how they shall proceed, and If they were stricken out the aasessors would still have ample power to assess property described in them and it would be his duty to do so. While we are satisfied that the provisions of sections 55 and 61 as to the taxailon of gross premiums of ‘he class of insurance companies must fall for the reason stated in the opinion of Comm'ssioner Duffie. we see no reason for holding that the eatire act must fall. The legislature has in Its wisdom seen fit to {ax certain classes of insurance companies without providig that their grass premiums shail tatk'n a3 an item of property, If it has attempted 10 tax the gross premiums of other insur- ance companies as to violate their consti- tutional 1ights and therefore the fa:ing provisions are void. “The result as to the Iatter companies will merely be to removs the additfonal burden piaced on them and to put them on an eousl foollng with all sther insurance compa-ies Fo far a8 the ¥aluation of their property is toncern-d domestic Insurance compani- concerned, the rewults to the stat ouM and probably would ba the same whether & tax is 19id upon their gross p e- or not. sinee All the'r properts in_the state. of every nature. Is tax- able, Whether the monev recelved for pre- mivms is 5411 on hand at the Hme of a ces*ment in the form of cash or whether i 0 ks or o'her proverties. its si'us fs Within the state and (t cannot escape the tax gatherer. Compare Old and New Laws. As to forelgn companies the case may be different, and the assessor may lmlll be able (0 reach money in the hands of the agents and unpald premiums in addi fon ‘0 r (ansible proverty. Can it reasonably said that the des'gnations as nmp-rt:: g ness was the inducement to the pa of this act?. It has been said by this court that it may well be doubted whether a thx on premlums s a tax on property in its proper sense. (Btate v. Poynter, 5 Neb., 417.) ‘There is nothing in the act exempting the property of insurance com- panies irom taxation. A comparison f tiis iaw with the former revenue mw Snows that one of the main purposes of the legis- lature in {ts enactments was to reach prop- erty that previously never had been' dls- closed to (he a sessor. The evil was man « fest and 4 remedy was urgently demanded. The 'wWeebirlig provisions, "the inquisitor al nature of the questions to be propounded by the asscssor and unewered by the per- %on . or corposation, the drastic penaities prescribed for refusal to answer and false swearing, the extensive powers gven tue assessor, the ‘county and state boards of equailzation in the manner of as-essing roperty not disciosed show that the main egislative Intent was to reach pe sonal proverty which had heretofore escaped (he fax_ collector, And If while carrying out the general purpose a great body of property within the state is reached and vet a ce.tain pirt not heretofore as-essed has becn omitted, should the law fall? No tax law has ever been devised that has reached all taxable property It fs probably true that the legislature overlooked certain taxable property that may be reached and that for the time be- ing certaln proper =ubjects of taxation may not contribute the revenue, but omissions may be remedied and if time shows there are defects and omissions in the general scheme succeeding legislatures may Supply the needed amendment and perfect the plan, may make clear that which Is obscure and add to the scheme of casessment properties of any individual or corporation not paying his or its just proportion of the public burden In State against Stuht, 507 Neb., 200, it i sald in relation to a defect in an act of the legislature declared unconstitu- tional by the decision in that case, and speaking of the legislature to meet (wo years thgreafter “to he relegated the labor ot remeflying the defect of the law. To do this will be of the bounden duties of such legislature. And it will be presumed that it will do its duty and not that it will omit the performance of any of it Before the general assessment of the state under this law, another legislature will meet In regular session and will have an_opportinity to amend its defects, There may he defects in this law not called to our attentlon In the short time which counsel have had to prepare for the presentation of this case and the court has had to deliberate. We can only consider the matter alleged in the motion of the relator and the points raised upon the argument and in the briefs and #o far as these go we are of the opinion that the relator is not entitled to the writ prayed | for. insurance Sections Bad. Judge Duffies cpinion ae to the insurance sections, in which Judge Letton concurs, reads: The commisgioners, find that sections 61 and 68 are bhd becauge they violate uniformity clause of thd constitution that they provide for the taxation of fo elgn insurance companies on the gross re- ceipts, not excepting reinsurance, whereas local companies are taxed on net receipts But the great objection to these sections, as stated by the commission, is as to the power of the legislature to discriminate etween different clasges of companies operating in (his state. Sectlons I8, £9. 6 and 61 of the next act, the commission says, has exempted cight' differen( classes "of insurance from operation of the tax upon gross premiums. The classes exempted are companles doing caswalty’ and storm, sick indemni fnsurance, plate ‘lability, 'steam boilers, burglar, title and credit 'fzsurarice, auto- matic sprinkler insurance, flood and live stock nsurar cpmmisson says: “There seems to be noth- ing In their manner of doing business which 1enders thelr tangible proporty in a greater amount or more readily accessible to the assessor than those of life, fire, accident or surety company, and yet they ure fa- vored to the extent of an exemption of 2 er cent of thelr gross earnings. We have en unable to discover that the charaeter of ‘the busiiess transacted by “these 2o panies or the method of its transactl either requires or cntitles them to Le placed in a different class from other insurance companles in regard to the taxation of their propetty.” And further, thé commission says that fhe court has taken a radical gtand upon the 1ight of a lexislature (o ar- bitrarily and without any possible reason create a cfass to be affected by legislation vhere, the result would be an Infringement upon the constitutional provision against special laws or olaes legislation Distinctions: Mot ¥ Re. 1f eight classes of companies, all formed for the transaction of insurance business, are exempt from specles of tax. imposed upon other companies doing . similar business certainly some good reason should be shown for the discrimination and unless the, business transacted by the companies taxed and those not taxed are so dissimilar s to justify their separation Into differvnt clarses under the rule now firmly estab- ished in this state then the constitutional provision that such companies sball be taxed in such manner as the leghluture shall direct by ‘general law uniform ias to class, is violated. 1t 1s probably, true that_Insurance corporations as a class may be distinguished from other corporations and taxed in a special manner. It is fu ther true that distinctions may be made between Insurance corporations and in re gard to the manner in which they may be separately taxed, but it cannot be true that these distinctions may be made arbi- {rarily by the leglslature or without some reasonable basis for tns classification to rest upon. Why should a fire insurance company be required to pay a tAX upon its gross recelpts as an item of property of that value and in addition be required to pay a tax upon fts tangible property while” @ company which insures the same property. against storms or insures animals or J)m(e Kluss, or crops or steam boilers should be exempt from tax upon its premiums? Our former decisions ‘are all against such classification and diserimination. We conclude (hat the legislature dis- criminated against those companies which are 1equired to pay a property tax on their premiums and that the imposition of such A tax must be held to be in contravention of our fundamental law. Another feature of the provisions of the taxation of insurance companies which is regarded as a serious objection to the con- Stfiitionality of the measure is the fact that fire insurance companies doing busi- ness on the old line plan are subjected to the 2 per cent gross premium tax, while old line life companles are exempted from it. Tf they are taxable property in the hands of one compan nissioners assert, must be taxable property in the hands of he other companies. Sec tlon B8, to which the objection is raised, provides solely for the gross tax on fire companies, Effect of Attempted Exemption, on, remiums, the com- The commission, after speaking of the difficulty of enacting new revenue legisla- tion, says that it is not surprising that in the law under consideration may be found some matters to which objection may be made. Taking up the argument that the act violates the uniformity clause of the state constitution, the commission goes on to give that section as interpreted by counsel for relators full authority as a statement of the law and says that any attempt to exempt*property would Invalldate the act The commission says it is & genecral rule of law that a general revenue measure should never be declared inoperative in all {ts parts because a particular part relating to a distinct subject may be Invalld. A Qifferent rule might be disastrous to the financlal operagions of the government and produce the utmost confusion ia the busi- ness of the entire country. In regard to the objection raised to the taxation of gross mercantile credits, one of the greatest sticking points In the measure, the eom- mission says: Means Net Credit. We fairly think, however, that the word credit as used in this act may be sald to mean net credit. In section 88 of the act the leglslature speaks of the gross receipts of insurance companies and in section 71 of the gross receipts of express, telegraph ind telephone companies, and' there are other Indications that the legBiature used the word gross when intending to use the Whole of any particular item and it /s fa ‘o presume when in speaking of credit -spectally with the practice heretofore in vogue in this state of taxing only net credits, that the word gross credits would have been used had it been intended by ature to require the tax payer to Y ‘o all Of his credits without deducting Pherefrom his bomafide indebtedness, bu oven in the absence of the language used i in support of the the legislature in providing for the taxation of credits meant net credits. The constitution of Indlana authori the lawmaking wer 1o prov y for a uniform an ual rate of assessment and taxation, and that it “shall prescribe such regulation: shall secure a just valuation of all property, both real and personal. excepiing such only for munict- ), educational and like purposes as may g wpecially exempted by law." The is- lature of that state providing for the w of credits provided ax our law that the ta; de- S S e age | duct the | stocke and bonds, and ‘ndemnity | Of this discrimination the | | ot the act. theu the whole act must fall. The rule, put in the language of Chiet Jus- tice SBhaw in Warren agninst le_\.l‘r, to Gray 84, is this: It the parts of the act are so connected with and dependent n other as conditions, consideratio or com- pensations for e other as to warrant & lef that the le lature intended them a whole, and that if all could not be carried into effect, the legislature would not pass the residue independently, and some parts are unconstitut 1. all the pro- vislons which are thus dependent, condi- Uonal and connected must fall with them A statement has been furnished us sho that the total receipts from the insur companies of all kinds transacting busi- ness in this state for the year 1902 amounts to $7,638,00. It is evident that the legisia- ture "infended that a part, at least. of these receipts should be assessed and taxed a8 an {tem of property. What amount of these gross recciptsa have been ceded by the insurance companies on pount of re- insurance and of cancelled policies we are not accurately advised. But If the four sections relating to insurance companies, or If sections 58 to 61 are eliminated from the act, & considerable item passed ns property and intended to be taxed as prop- erty by the legislature wholly escapes tax- atlon. In this view of the case we find no other course open to us than to recommend that the act be held unconstitutional as whole, and that the writ prayed for by th relators be awarded. City - Attorney Talks. Concerning the revenue law opinfon, City Attorney Wright safd: “I have not heard of the decision by the commission In regard to the valldity of the revenue law. If the whole law shall be declared unconstitutional the city will be in shape to complete its assessment in ace cordance with the provisions ‘of the old law. The tax commissioner has aiready got the records In shape so that the as- sessment can be made in accordance with either the old law or the new law. Various ttems will have to be readjusted if the en- tire law is declared unconstitutional, but that can be done by the Board of Review and the Bqualization board o as not to affect the validity of the tax. My own m_ his gross credits all bonafide indebtedness due from him to other parties. Accepts Indiana Decision. The commission discusses the case of Florer against Sheridan, % N. E. R., 365, in which the poin} was squght to be made that the act was unconstitutional because it ex- cepted gross credits from taxation. In that decision the supreme court of Indiana heid, ‘Credits are by the constitution property, and as such are to be taxed. Their just value Is to be ascertained by subtracting bona fide Indebtedness from the gross amount of the notes,-accounts and other choses in actien, and_the balance is to be returned as belonging to the individual Surely the difference thus found is the pre. clse amount and just value of the credits of the party in the legal and the proper sense of the term." t The commission also adopts the language of this court In which it says “such taxa- tion of gross credits would be taxation upon a fletdon,” ingreasing the apparent valua- tlon by a duplléation of values and holding that the Indiana constitution requires that property wealth and substantial values shall be taxed, but not imaginary values. The commisefon says in regard (o the sec- tion providing for the taxation of credits: “We are entirély satisfled with this exposi- tion of the meaning of the word credits, as found in the act under consideration and cannot bring ourselves to belleve that it was the intention of the legislature to tax what I8 aptly and properly denominated as a fiction by the Indiana court.” Champions Bank Taxation Method. The commission staunchly . defends the mode provided in section 56 of the new act for the taxatlon of state banks. This sec tion of the act provides that the president, cashler or other accounting officer of every bank or banking assoclation, loin and trust or investment company shall, on the first day of April edch yeaf, make out a state- ment under oath showing the number of shares comprising the actual capital stock of such bank or company, the name and residencé of each stockholder, the number of shares owned by each and the value of sald shdres on the first day of April, and that the value of real estate or other tangi- ble property asacssed separately shall be deducted from the valuation of the capital stock of the bank. The assessor is bound to determine the true value of each share of stock after examining such statement and the Jast report of the corporation to the state banking board. The commission holds that this contemplates an assessment, not an assessment of the capltal stock, but upon the value of the shares held by the stockholders and against the stockholders. This, they say, 1s the method adopted for the taxation of natlonal banks, 1t surely cannot be made an objection to this act that other banks and banking as- sociations are taxed in the same manner and maefhod provided ‘for the ‘axation of natioral banks. Nelther s it an objection that the bank is required to vay the tax due from fts shareholders. i portion of this law is to be held unconstl- tutional the city will be better oft in its finances to have the entire law held un- constitutional. I cannot for my own part mee how a court, when any material pro- vision of the law looking to the ralsing of revenue Is declared unconstitutional, can sustain the balance of the law, since any material portion which pertains to the ral ing of revenuas must be one of the Induc ments to the passage of the law. If por- tions of the law In reference to the en- forcement of the tax lien or the penaities to be infiicted fo failure to report properiy are unconstitutiohal, it might well be that that would not act as an Inducement to the passage of the entire act. But it seems to me If any portion of that law which hus direct reference to the raising of revenue of property is vold, that it must have been one of the Inducements to the passage of the entlre act, since the inducement to this act s the purpose of rai:ing revenue.’ HOSPITAL APPEALS FOR AID Manager of Givers Justified by Its Convenience. This ts justified on the ground that it is done for convenience ih collecting and levy- ng such taxes, just as the agent of a 'nwurm;hlpul e hp‘ms_:ln permmulll)l lable Shstibelty by belng garnisheed. The commission re- 3 fers further, in support of its contention, | OMAHA, Nov. :1.—To the Editor of The to the “decisfon of the supremo court of =D& g G P ke the United States ln the case of the First 2 National Bank against the Commonwealth ':“"' .:l::‘;_l:"l‘“:" I""‘d’"" g &-fe of Kentucky, 9 Wallace %3, in. which Jus- [ 987% S e - g e tice Miller said: smaller donations, a letter with $1,000 In i S sobcu o|Dlls from an unknown benefactor. The mode certainly and without lowg uecires the payment of ' tax | great kindness of that generous big hearted on all the kharéd foeldent or nonresident, | §1ver not only helped us to fully pay for and as we lave already stated. it {s_the | the elevator, but also cheered our hearts mode which experiance has justified in New | greatly. 4 Englind statés as the most convenfent and pro‘,;u»mmuarmwln numerous weaithy | ~A® We/at present need much more help, 1 beg again through the courtesy of The corporatigps. of ihase states. ‘The. otliér objestorms #alsed by the re-|Bee to lay our.needs before the generous pedple of Omaha and vicinity, Jators, are. byushed, aside, with the state- ment: “Ex¢ept in Fhe matters poimted out | Thex*Coleny of Mprcy' at-eurrinatitution Jn the method f Asqésaing, and taxing in- | 18 slowly but steadily increasing. We have surance companiés, we belleve the law to | already five différent bufldings at the Im- be not only fair, to’ the taxpayers, but one | manuel Deacoress institute, namely the admirably adapled” to the, equltable dis- | hospital sisters’ home, parsonage, orphan- tribution’ of the burden of taxation among | %6 &nd cott for incurables. The hos- the property owners of the state, and if | Pital has hitherto been heated by a boller It could be sustained upon any reasonable | located under the same bullding, but the theory, {hat It should be, enforced,” other houses could not be heated from this Must Stand or Fall as a Whole, | Doller. We have therefore this summer, The theory:that some of the bad secti; R0y Sake ot singinyl bl S MG DINhE: BorakiN “ouss b sectlons | pojler house with a 100-foot smokestack " nd the bill thereby [ gnd a heattng plant, from which not only o5 Rt B o g R all present bufldings of the Institution pax p assumed by coun: | gre heated, but also all future additions 85! e unconstitutionel ‘that i ‘vlghe " be | cAR be ieated. This great work, which has ;‘;Tr’;:;‘l‘or:m]w r"\e{ act lnld the old law | just been completed, is sald to be the AL RISIOR [y e ‘eouiomony Saa"iLlLY | most sclentifls and perfect heating plant tion of property covered by the invaljl|in Omaba. The whoie plant costs nearly hat .where a #ingl to y for it. If some good people, like section of a statute is amended and the I.h.D:Inlmul giver of last year, wn:ld send me that amount at this Thanksgiving, we would be exceedingly thankful. amended statute contains a clause repeal- = Flnaily, please allow me to sy s few ! Tmmanuel of Needs of Reminds the the amended statute is found to be vold for any reason the repealing clause at- tached "to it fall with it and this has (he effeft to reinstate’ the old law. If (his act is found te be invalid in all its parts, then, | of course, the repealing clause would fali | with the act a the old law would still be operative, never having been repealed. Where, howeyer, as in ihis case, but a few sections of an act contalning 343 sections are found to be unconstitutional can it be gaid that the repealing clause attached io | e act falls only protanto with the act | itself, we do not think that such rule can obtain, but that the repealing clause oper- ates 10 repeal the old law as a whale and not only to the extent that the new act i held valid. In Nesheler against the Btate, 11 Indlana 482, it 1s sald that the legislature passed an entire statute on the supposition, of course, that it Is all valid and to take effect. The court finds some of 1ts essential elements in conflict with the constitution. 8trip it of those elements and leave the remaining portions mutflated | and transform it into a different ‘hing from what it was when it left the hands of the legislature. The Statute thus emas- culated 18 not the creature of the legixla- ture and it would be an act of legislation on the, part of the court to put it in force, in Substantiatiou. ing the statute amended, in such case If 'words about donations to charity in gen- eral. In Europe, and particularly in Eng- land and Germany, well established char- itable institutions after they have proved themselves to be perfectly worthy, seldom | need to beg for money. They usually have | many free beds endowed and when they need more money, they only mention it in the papers and soon get all they need. To some extent it has for some time been the same way in the east In portions of this great and beloved country of ours. Well- to-do people often leave great sums to wor- thy charities (n their last will and test ment. Why should it not soon commence to be the same in Omaha? The Immanuel hospital has as yet not one free bed endowed, but nevertheless, as soon as the mortgage on the building w pald some years ago, I Ordered the sister in charge to never refuse a patient f there | was an empty bed at the time. As our work -| has been going on for some time on this | principle without reference to creed, color | or nationality, we have always quite a large percentage of patlents, who are mot invalid, 1 such portion Is of such Impor- ;':“:n::‘?",,’n‘ 32::: T o ;‘.‘"‘:: tance as to lead to the reasonable bellef | ou= patiiution? that It was an inducement to the passage | gy tnousand doliars endows a free bed permanently in the hospital, $3,000 in the cottage for incurables and §2,00 for & poer ehild in the orphanage. Anyone who en- dows a free bed can name it after some loved one departed or as he wish As we most of the time for years hav | been overcrowded and unable to receive | meny who have applled for admission, we have decided (o soon bulld an addition to our hospital. We need about $10,00 for | that purpose—and must have it soon, but trom where shall we get {t? I will be ex- eeedingly thankful for every answer to this Anather considerafion also obtained. In this state the rule has long obtained that where a portion of &n act 18 found to be year when Scott’s Emulsion does some of its best work. Fortifying the system against the ravages of winter is one of the most effective uses of Scott's Emulsion; it builds up the strength of the whole body and puts one in a | healthy, vigorous condition. W eak lungs, throat troubles or bronchial affections get more positive help and relief from Scott'’s .Emulsion than from any other source. Cod liver oil itself is very scarce just now; cheap adul- terations and mixtures of inferior oils are offered every- where. This is why Scott's Emul- sion should be insisted upon. It never varies from the high quality and absolute purity that has made it the standard for thirty years. it. God will bloss all cheerful givers. Re- specttully, B M FOGELSTROM, Manager. HYMENEAL Hellows-Wood. TABLE ROCK, Neb., Nov | ~At the Presbyterian parsona | Rock, Rev. W. H. Parker married Miss Lilfan Wood, daughtér of Mr. Mrs Edgar Wood, living three miles southwest of town, to Mr. Charles Bellows of Pawnee City. The wedd ng came a% a great sur- | prise to the relatives and friends of the young courle and LAREUY, 4 ov. 2.—The body of Dr, R D. Murray.” yellow fever expert and dean of the Marine Hospital service, who died here yesterday from {mjuries received ir a_runaway accident, were shipped today to Biuffton, O., for interment. A repre #entative of the Marine Hospital service accompanied the bod y. To Cute o told in One Day Take Laxative Bromo Quinine Tablets. All druggists refund the money if it fafls to dare. E. W. Grove's siguature is on each box. e, We'll send you a sample free, upos request. SCOTT & BOWNE, ¢op Peac trect, New York. view of the matter is that if any material | or the amount to be pajd on certain classes | Ay | | mppeal and also for anyoys desiring further | information who will gend me his address, | that I might call on him In order to give | 1 | | 1 of Michigan for the State uni $11,289.41 each of whom received $1,000, and ofghty- | four sumption quires that an examinatiol one shal WILL BUILD NEW CATHEDRAL | Bishop Scannell Announces Prospects for His Oherished Plaos MONEY NEEDED IS COMING iN RAPIDLY Over One-Third the Haw ont of Structure Been Secured and Outline Plans for the Huilding | | | | tre Made. Bishop Scannell has announced that ar- rangements been made whereby it Is hoped the new cathedral for the diocese | of Omaha will be built next roIn al generai way, ‘plans for the church, whict will be at Fortleth and Burt str have been decided upon, and the estimated cost $135,000, he architeet is Thomas R. Kimball and the style of the edifice Span ish renalssance, with buff stone for a ma- terial. A new type of architecture will be repre- sented in Omaha by the cathed In many outlines it will resemble the old misgsion churches In Mexico and the south west and those erected on he Spanich peninsula four or five centuries ago. The cathedral bullding board, consisting of Bishop Beannell, presiden John A Creighton, vice president; T. J. Mahoney, treasurer; Frank J. Burkley, C. J. S8myth, T. C. Byrne, Frank Murphy, Fred A. Nash and Father Colaneri, met Saturday in Count Creighton’s office to discuss finances, plans for the cathedral and to lay out decisive plan of action Tt was found that about $40.000 has been subscribed towards the cathedral within a few months, the pledges being obtained through little effort. This showing is re garded as most encouraging and pointing towards an early consummation of the ob- Jects of the board What the Bishop Says. “We decided that the building should cest about $135,000." aid Bishop Scannell. 1 hope to start laying the foundation In the pring, the time of beginning actual work belng regulated by the speed with which subscriptions are paid in. 8o far the finan- clal prospect has been bright “The style of the cathedral will be what 18 known as Spanish renaissance, it being in vogue In Mexico and Spain. The facades are massive, the ornamentation being fo- cussed rather than spread out over the sur- face. The unbroken wall spaces form backgrounds for adornment and show forth the beauty of the material, which will be rough stone, probably buff in color. “We have twa other reasons for choosing this kind of a bullding as opposed to the Gothic. 1t is possible to produce as fine or finer effect with less money and the style | 18 better adapted our climate, as the ! Interior Is heated much easier. A U\lhl\'i cathedral that would be proportonately as | fine would cost nearly $1,000,000. The style ' we have adopted Is becoming more popular in the northern lands and is very practical. “The roof will be vaulted, and over all the cathedral will be 222 feet long and 13 | feet wide. Inside, the main auditorium will | be 70 ‘feet high, 144 fest long and 48 feet | wide, not including two side aisles, each 2 feet wide, the sanctuary, wh'ch con- talns 1,728 square feet, and the organ loft. | Aside from these, the main church will | include a chapel off the sanctuary that will | seat 100 persons, a baptistry and the nar- | thex or vestibule. The cathedral w.ll face the west, | “You understand that we have only a general idea of what we propose to do, | 80 further, details cannot be given at this, time. Architect Kimball was insiructed m; proceed with the plans and we intend to lose 1.0 time in having the edifics crected.” have is new a | v A Burn Never Hurns After Porter's Antiseptic Healing Oil s ap- | plied. Relleves pain instantly and heals at | the same time. For man or beast. Price, %c. | Educational Notes. i The University of Wisconsin will cele- | brate next June the fiftieth anniversary of | its first commencement, during which time the newly elected prcsident, Charles R. | Van Hise, will be Inaugurated A mammoth school house is to be buflt in the crowded Iast Side at Essex, Hester and Norfolks streets, New York. It will contain the amazing number. of 124 class reoms and nearly 4,500 iittle men and litue women will pass within its doors. Eleva- tors will_carry the children to the upper stories of the half dozen floors. Prof. Moses Allen Starr of the medical department of Columbla university has been elected a correspondiug member of the Neurological soclety of the United King- dom, London, in recognition of his cdntribii- tions to the advanced study of nervous ases. Dr. 8. Welr Mitchell of Philad: hia is the only other American who has een honored by election to this soclety Bryn Mawr this vear has an entering of 122, of whom 119 passed the regular matriculating examinations. The freshman class represents twenty-one states and the Distrigt_of Columbia. Pennsylvania send the most, forty-five, and New York Is sec- ond with twenty-five. Two-thirdx of the class came from private schools, the others | from public schools. Last year the total registration was #7. This year the regis- tration is still incomplete, but It will show There i# one feature in the work of the Carnegie instftution which is of widespread importance, und that is the selection of twenty-five ‘research assistants” to each of whom {s given a sum of $1,000 or $1,200, These ‘“research assistants’” are .for the most part young persons who have already | been well _trained, and are prepared to | prosecute definito lines of Investigation un- | der the guidance of older, highly quaiified | leaders. These men are not allowed to be | “assistants” in the ordinary use of that | aor to engage in Instruction i years ago ‘the total di ments ity were There professors, were seven ud ents. a8t yeur the dishursements amounted to $668.968.54, and {he receipts were 308,421, 1 there are 26! members of (he f . and the student body numbers more than 4,00 The total number of children in primary and gram- mar rural schools_was 11828, Last year the number was There are 8104 hool houses and 16, chers. The total amount expended on education last year | was $10,206,921.7. The minister of public instruction fn France has taken the lead of all the world in measures for the prevention of com- | in the schools. A new law re- | of every pupll shall be made once fn three months, and | the heght, the weight, the chest measure | and the f(’nerul physical condit of every be entered on the pupil's report ey Rain or Snow Proof Leather is Ideal Leather The new leather which is always bright, glossy, stroug and soft, and can’t get havd, ‘Rain or snow don't affect it. When you buy shoes look for this label. Woltf Process Leather Co. Philadelphis. ! MAD Th tiv entfon, Carpets ure prohibited taine must be o eloth that may be quently wushed; no dr ceping Is lowed and dust must 1 by cloths; all school furnitur: b scoured: hooks are regularly and no book that has been used b: mptive child may be used by person an & Cure--40 years on the market for Cough# and Colds. Pleo still the best R T | ¥ Miss Whittaker, a prominent | club woman of Savannah, Ga., | tells how she was entirely cured | of ovarian troubles by the use | of Lydia E. Pinkham’s Vegetable Compound. DEAR Mms. PINgmAM :—T heartily recommend Lydia E. Pinkham's | Vegetable Compound as a Uterine | Tonic and Regulator. I suffered for four years with irregularitics ana Uterine troubles. No one but those who have experienced this dreadful | agony can form any idea of the physi- cal and mental jnisery those endure | who are thus afflicted. Your Ve | table Compg und cured me wnm three months. I was fully restored to | health and strength, and now my riods are regular =nd painless. What a blessing it is to be able to obtain such a remedy when no many | doctors fail to belp you. Lydia E. | Pinkham’s Vegetable Compound is better than any doctor or medicine I ever had. Very truly yours, Miss Easy WHITTAKER, 604 20th St, W. Savannah, Ga.” — 85000 forfeit if -+Iginal of @by ve [etter proving genulneness cannot b. produced. The testimonials which we are constantly publishing from grateful women prove beyond a doubt the wer of Lydia E, Pinkham’s Vegetable Compound to conquer female diseases, A skin of beauty is a joy forever. T. FELIX GOURAUD'S ORIENTAL CHEAM, OR MAGICAL BEAUTIFIER Removes Tan, Plmplea, Sreckles, Moth Patches, Rash and 8kin Dl A0} sse, ¢y ! blemish 4 &7 and defies detection. #1004 the test 4 i b pt countertelt of simi- lar name. . Dr. L. A. Sayre sald to a ady of the haut- ton (a patient) ‘As you Wil use ! rations.” For sale by dealers In the United indies druggists and fancy . and Kutope. i FERD. T. HFOPKINS, Prop’s. AT Oreat Jones NoY Cheap SVIAT ILLINOIS CENTRAL RAILROAD CHICAGO AND $|4.75 BACK . e November 28th, 20th und 30th. e 521,08 November 24th only. Winter tourist tickets to Florida points and New Orleans now on snle dally, good for return until June 1, 1904 Call at City Ticket Office, 402 Vubnam St., or write, W. H. BRILL, Dist. Pass. Agt OMAHA, NEB. CHAMBER'S OPENING ASSEMBLY ....December 2nd.... COMPLINENTARY, 1ose dan g are requested to ming dres Others take Apply for Admi. appear in s in balcony ion Card 2424 Farnam Street AMUSEMENTS. BOYD’ TONIGHT—WEDNESDAY NI IN ROBERT | g9, igns o | FORTURE" L $1.00, $1.56. anRagiving Matinee and Night “IN OLD KENTUCKY” Priges—Matinec, ¢, e, Toc; Night, Boc, The, $1.00. Woodward & Burgess, Managers. GRRIGHTON TELEPHONE 153 Night, Matinees Bursday, Suturday and Sunday, MODERN VAUDEV Rousby's _Eleotrical 8, Parly,” The Three Crane Hr Dogs and Monkeys, .dcintyre and Prim- rose, Geo. Austin, ‘aatrim end Peters, Lorddo and Blake ‘and The Kinodrome PRICES--10c, Je, 60e, KRU Theater 15-28-50-75¢ __—MA TONbG"T AP Sl 1250 ng‘ RO mET Thanksgiving Matines—Rugente Blulr 12 “ZAZA." Every tacte, ' ., MaCar:'s RESORTS, T SPRING! e g O L SERNG Lm"".-‘fi..‘%fi. THE PARK HOT High Class American and European n \nest Cafes and Orill Rooms west of N. Y, arble Hath House. Complete Gymnasthuniy (1‘:"“1)‘.12 ist to '..5 WLk, J . § & WALKER g same proven-