8
TUB DAILY EVENING TELKGKA Til PHILADELPHIA, MONDAY, SEPTEMBER 19, 1670.
7ir:ICH, A71U PltAMATIC.
The CUT Amusements.
CARL GAtRTfcfcn's National Conservatory Or
chectr will elve four grand concerts at the
Academy of Music during the present season,
and also ten soirees of classical chamber music
Jn tbe large room of the National Conservatory
of Music, at tbe southeast corner of Tenth and
Walnut streets. Mr. Oaertner has leathered
about fcim a combination which represents some
of the best musical talent In Philadelphia, and
the entertainments he announces will undoubt
edly be of a very enjoyable character. The or
chestra will also be at the service of the public
for concerts, operatic and dramatic perform
ances, commencements, etc. The subscription
Jist for the concerts and soirees is now open
at the music stores.
At the Walnut Mr. ForreBt will com
mence the third and last week of his engage
ment this evening by appearing as "Spartacus"
in Dr. Bird's tragedy of The Gladiator. To
morrow evening A ing Isar will bo performed;
on Wednesday, Macbeth; on Thursday, Jack
Code; and on Friday, Hamlet.
On Saturday Mr. James Taylor will have Ills
first benefit, and on Monday next Miss Lucille
Western will appear in East Linne.
At tub Arcu Victorien Sardoa's drama of
Fernanda will be performed for the last times
Ibis week
On Saturday Camille will be given, and on
Monday next Lester Wallack's comedy of Cen
tral Park; or, Tlie House with Two Hoors will
be performed.
At the Ciiesm t the Llngard combination,
consisting of William Horace Llngard, Alice
Dunning Llngard, Miss Dickey Llngard, Mr.
eorge C. Boniface, Mr. F. C. Morrison, Mr. B.
Dunning, and other artists will appear this even
ing and during the week in an attractive enter
tainment, which will combine comedy, farce,
protean sketches, and other interesting features.
At the Academy of Music the strongest
dramatic combination that has been seen in
this city for many years will commence a scries
of 6ix performances this evening, with Shake
speare's great historical tragedy of Julius Caesar.
The names of the artists who will represent the
leading characters will give the public assurance
of a performance of the very highest class. Mr.
E. L. Davenport will appear as "Brutus," Mr.
Frank Mayo as "Cassius," Mr. F. C. Bangs as
"Mark Antony." Mr. Mark Smith as "Casca,"
Mr. Charles P. Morton as "Julias C;r3ar," Mr.
A. II. Davenport as ''Octavius Csvsar," Madame
Ponisi as "Portia," and Miss Josie Orton as
"Calphurnia." The lovers of dramatic art will
have something to regret if they miss seeing this
entertainment.
To-morrow evening Loudon Assurance will
be represeuted, with Miss Joele Orton a3 "Lady
Gay Spanker," and the other characters by com
petent artists. For Wednesday Hamlet is an
nounced. Notwithstanding tho great attractions the
prices have been fixed at popular figures, which
will enable all to attend who niajr desire to do so.
At the Eleventh Street Opera House anew
bill of attractions is announced for tho present
week, which will Include the following enter
taining features: A burlesque on Fernandc:
Hat, the Fenian Hero; Tlie Beautiful Walker;
The Sausage Machine; and The Storming of
Sedan.
At the Arch Street OrsnA House a va
riety of novelties are announced for this even
ing, among which the most prominent are
Scenes in an Intelligence Office, Lai'ling Migno
nette, Sounds from Fatherland, and The Other
Fellow.
At the American a miscellaneous enter
tainment will be given this evening.
CITY 1NTG LL1 GI3 N C 12
KOBBERY ON THE FHANKK0RD R0AO ARREST OK
the Ali-eoed Thieves. On Sunday afternoon the
house of Mr. J. U. Callahan, No. 8031 Krankford
road, was broken Into, during the temporary absence
of tlie family, and robbed. The deed was done by
three boys, one of whom had formerly been in Mr.
Callahan's employ. An entrance was eil'ected by
prying off a cellar door. The young thieved
ascended to the parlor, and commenwil a search for
valuables. Secreted between the cabinet organ and
the floor they found a roll of notes amounting ti
1332. On tlie return of the family the loss was Un
covered, and Detective Miller, who resides in the
neighborhood, was notified. In one hour afterwards
the otllcer not only ascertained who were the
thieves, but also captured them and their plunder.
They had spent but fifty cents. The balance was
recovered in a cellar In Memphis street, Into which
the lads had thrown It. The prisoners are named
John McLaughlin, James Murphy, and Patrick
Oahill. They will have a hearing at tho Central
Station thiB afternoon.
Fight at a I.ivrky stable A Oross Action.
Yesterday John Keenan and William II. Clotz got
into an altercation in a livery stable on uueiteu
avenue. Gerniantown. about some harness. Keenan.
It is alleged, tirst struck Clotz, and tne latter re
turned the compliment by pounding Keenan over
the head with a niece of Iron. Thejlattcr proceeded
to the olllce of Alderman Waterhousc and sued out
a warrant for the arrest of his assailant. Clotz was
arrested, and after a hearing upon the charge, was
held in I MO bail to answer. Tho prisoner straight
way repaired to Alderman Thomas' olllce, and had a
warrant Issued for the arrest or Keenan. 'I'lie latter
was subsequently taken into custody, and held to
bail in tbe sum of f lout) to answer the charge of
assault and battery.
Dishonest Employe. 'Mr. Jacob Kraft Is a
farmer residing at Schencksville, Montgomery
county. A few days since he left home for a jour
ney to a distant city. During the interim an em
ploye helped himself to articles on the premises.
Yesterday morning he hitched up a pair of horses,
and put into the wagon a lot of apples, timothy
seed, an accordeon, and a double-barrelled gun. lie
also supplied his pocket with a f 100 bond. Informa
tion of the robbery was communicated tothtsctty,
and the team was recovered this morning by Detec
tive Levy nt a livery stable near Second and Coates
streets. The other articles were also recovered,
and the employe arrested. The prisoner Is named
Amos Ilonerln. Ue is locked up for a hearing.
Sneak Thief On Sunday evening a sneak thief
named John Kelly fonml his way into the residence
of Dr. Asbton, at Niuth and Spruce streets, and
helped himself to two hats and a caBe of surgical
instruments which were in the vcstible. A servant
girl noticed Kelly leave the house with the property
in his possession. She gave an alarm and the thief
was followed to Twelfth aud Market streets, where
he was taken into custody. Keliy had a hearing be
fore Alderman Jones and was held iu$Sixibail to
anbwer.
Alleged Theft of a Horse. A man named
William Pickering was arrested in West Philadel
phia on Saturday last for the alleged theft of a
noise, the property of a gentleman residing at
Cliadd's Ford. Policeman Wrin made the arrest.
His attention was attracted to Pickering, who had
the animal In his possession, and was ottering to
sell It at a price far below lis value. Defeudant was
arraigned before Alderman Kandall, and was held
to bad for a furthejhearlng.
A One Thousand Dollar Fike on U.u.i.owhm.l
Street About 3 o'clock tins morning the sheds at
the marble yard on Callowhlll street, above liroad,
were set on lire and destroyed. The flames co n
uiunlcak'd to a stable on the premises and a frame
Hhanty occupied by a colored man. Both buildings
were reduced to ashes. The entire Ions will reajuli
aiout M0OO. A boy named Francis Oriiiy was taken
into custody ou suspicion of tiring the property.
Highway Robbery. John Robinson is the name
Of an Individual who was taken Into custody at sixth
and South streets on Saturday night upon the charge
of highway robbery. The allegation Is that he stole
a pair of pantaloons and a coat from a boy named
James Council, who was passing tho locality above
mentioned. The prisoner had a hearing before
Alderman Carpenter and was held to bail to
answer.
Sale of Residence and Furniture Messrs.
Thomas & Sous will sell, September Sil, at 10 o'clock,
on tne premises, the very desirable modern resi
dence, No. Tit North Nineteenth street. Has all
the modern conveniences. Also, the entire elegant
household furniture. Bee catalogues.
Theft of a Watch Robert Everett ha 1 a hear
ing yesterday upon the alleged charge of the theft
tit a watch. The timepiece was stolen from a
drunken manou Kdgemont street on Saturday night
last. Defendant was held in too bail to answer.
1100 Fire. About 7 o'clock this morning a shed
attached to a rag store store at Frankford ruad and
4 'ttmberland streets) was discovered to be on tire.
The flames were extinguished by people la the
vicinity. Damage about lou.
Petty Larceny. Mary fames (colored), for Ihe
teft of a calico dress from the residence of Sarah
K Jones, at Sixth and Su Mary streets, was yester
day cent to prison by Alderman Carpenter.
Thi una. About half-past nine' o'clock this
rfrcikpa trifling Cre occurred at No, im Poplar
i'.iuu 'He Chjjcb or'gm&icd itoia the heater.
Board or SvnvRvs. The regular stated trtecUng
of the Brard of Surveys was held this afternoon,
President Knenfs In the chair.
The action through which the following sewers
were constructed during the recess at private ex
pense was approved : One, 8 feet, on Spruce street,
between Fifteenth and Sixteenth, and another, of
the same dimensions, on Walnut street, between
Fifteenth and Sixteenth streets: one, S feet, on
Walnut street, between Twenty-first and Twenty
second street, and one, 12 Inches, on Gothic street,
cast from Second street. ,
Tho following sewers were then ordered to be con
strut ted : One, 8 feet, over a run of water at Ninth
and Tioga streets ; one, 8 feet, on Seventeenth street,
from Chesmit to Arch; one, U inches, on Fifth
street, befween Coates and Green: and two, 10
inches, on Wyncoop street, between Spruco and
LocW, and on Ludlow street, between Thirty-third
and ihlrty-fotirtti.
Tl
he following streets were ordered to be placed
an the city plan: Part of Upsal street, Twenty-
n nnn
second ward; Baird aud Alfred streets, Twenty-
nlvth WATrl.
A resolution of Instruction relative to the grade
lines of Havcrford avenue was referred to Messrs.
KmpdlPV And Miller.
On motion of Mr. Shetlaker, the action of the
board with reference to tne construction or a sewer
on Fortv-nrst street was reconsidered ana a resolu
tion passed authorizing the construction of a 8-feet
Bewer on that thoroughfare, from Havcrford avenue
to Mary street, and on Mary street westward to a
point near jrorty-seconu street.
Malicious Mischief On Saturday night some
scamp obtained admission to the Bedford Street
Mission Home by the rear second-story window
and turned on the water. Wten the building was
opened this morning it was found to be completely
flooded and dam aired to a considerable extent. A
reward of fas has been offered by order of Charles
Snencer. President of tlie Bedford street Mission
Hoard, and it is to be hoped that the perpetrator of
tne outrage win be capturea ana puuisueu as no
deserves.
Favorable Action. The committee on Finance
of Select Council, at a meeting held this morning,
directed the chairman to report witti a favorable re
commendation the ordinance authorizing the appro
priation of t 160,OiK lor the building of a House of
correction.
Heat His Wife. Patrick Bushel yesterday com
mitted an assault and battery on his wife at Seventh
and Bedford streets. He was arrested and com
mitted by Alderman Bonsall.
LEGAL HfTSLUQBHCB.
Important Revenue Decision Knllrond Taxes.
Cnited Xtatrn Circuit Court Judije Strotyj.
In the case of the Philadelphia and Reading Rail
road Company vs. Barnes, Collector of Internal Re
venue. Judge strong read an elaborate opinion, de
ciding tlint ns the law stood before the passage of
tne act or juiv 14. is. u. tne aivmenns anu interest
paid by railroad companies on and after January 1,
1870. were not liable to sn Internal revenue tax.
and that the act of July 14, 1870, could not be ac
cepted as a legislative exposition of tne meunlng
of tne former law, so lar as n Dppnca to tne pre
sent case. There were a number of cases Involving
the same question. We annex a copy of tlie
onlnion:
Tbe substance of the second plna.to which there has
been a denimrtr, is that the plaintitts, who are a railroad
company, declared a dividend on tboir capital stock to
their stockholders, on tbe 22d of December, l&tifl, as part
of tbeirearntnRS, incomes, and pains made and accrued
between July 1, 1XH!, and December 1, IS), and that the
dividend was declared payable to the stockholders on and
after tbe 17th of January, 1S70. The plea further avers
t hut a return thereof was afterwards made to tho assessor
of internal revenue of the United States, and a tax of
live per eent. of the amount of the dividend was assessed
bv bun unon the plaintiffs, wbich was due and payable on
or before March lil, Io70: that notice of the assessment
was duly given, and a demand for payment was made upon
the plaintiffs by the district collector; that the tax was
not paid in response to tbe demand, whereupon the dO-
the nth of May, 1870, made a distress for tho tax, together
Kith live per cent, additional thereto and tbe inter oh t
accrued thoreon, and that this was the supposed tres
passer. It is a plea of justiheation, and, in order to dotormino
Its sufficiency or insulliciency, it is necessary to inquire
whether there was any legal warrant for assessing and col
lecting sucb a tax. If there was, it is conceded it must bo
found in tbe internal revenue act of Congress of June 3d,
18ti4, as amended by its supplements. The primary ques
tion, then, is whether that act authorizes the levy and col
lection of a tax upon dividends declared by railroad com
panies in 1HHH, lint declared to he payable ut a time after
December til of that year, and therefore not receivable by
ine HiouKnoiaers uuiii id me ycarinoir
It in of course essontial to the iunuirv that it be deter
mined whether t be tax upon railroad dividends was by the
act of 1W4 made a permanent tax, or whether it was of
temporary duration, like the income tax upon other gains
aud profits. I have no doubt that tbe tax upon dividends
made by sucn compumes, ana upon tue interest payame
by tbein, described in the 122d section, is a part of the live
por cent, tax imposed upon oil incomes by thelbith sec
tion. By tbe lltitn, as amended by the act of 1H67, it was
enacted that there should be levied, collected, and paid
annually upon the gains, profits, and income of every per
son residing in the United States, or of any citizen of the
United States residing abroad, whether derived from any
kind of property, rents, interest, dividends, or salaries, or
from any profession, trade, employment, or vocation, car
ried on iu tbe United States or elsewhere, or from ami
source irhotevr, a tax of five per centum on the amount so
derived over one thousand dollars. The same section de
clared that the tax therein provided for should be as
sessed, collected, and paid upon tbe gains, profits, or in
come for tbe year ending the 8lst day of December next
preceding tho time for levyimr. collecting, and paving said
duty. M bat that time was directed to he, aB well af the
duration of tne tax,wasaenoed by the lltitn section, whioti
enacted as follows: "That the tax on incomes herein im
posed shall be levied on the 1st day of March, and be due
and payable on or hetore the &th day of April in each
year, until and including the ear eighteen hundred and
seventy, and no longer." It is noticeable that tbe lan
guage of tbe 11th section is very comprehensive. It ex
tends to income of evtrv description, whether derived
from labor or property, and it particularly mentions that
derived from interest and dividends, adding the words,
"or from any source whatever." It is true tint in the pro
visions made by Congress for estimating or ascertaining
tbe gains, protits, and income of any person, there are cer
tain apparent exceptions. The 117th section, as amended
by the act of lftS7, required that there should be includod
in the estimate, inter aiia, the share of any
neison of tbe trains and profits of all companies, whether
inorrporated or partnership, who would be entitled to the
Sii me it omaea, wnetnor aiviaea or otnerwise, except,
ine nnioinf or incomes received mm institutions or cor
poration! whose omcers, as required by law, witanold a
per centum of tbe dividends made bv snah institution i.
and pay the same to the officer authorized to receive the
aume, and except that portion of the (alary or payre
etived for services in the civic, military or naval, or other
service of the United States, including Senators, Repre
sentative!, and Delegutes in Congress, from wbich the tax
has been deducted." But these exceptions recognize tbe
d ividends a nd interest received from such comnanies. and
the gains from the salaries or pay of United States omcers
as a part of tbe tax-payer's income, 'i hoy are obviously in
troduced as a guide to tbe return of income, which the
next following section requires to tie made to the assis
tant assessor, and becaiibe a special mode of oollecting
.v.-. w ... .v. A A ,1 . . . . 1 . .. . : .
tondnri to ha itrovidHd.
It is indispensable to a correot understanding of tbe
statute that all its sections relatifg to the same subject
be read and considered together. Those numbered from
116 to l'J3, inclusive, are ail classified under the title In
come, anu iue luaiiueBbiy iviauv w tut, bbiiio uujvuu
Together they constitute a system devised to impose and
collect a tax udou incomes or cams from any source what
ever. '1 he subject of tbe tax is one and the same, though
consisting ef numerous constituents. But tbe mode of
asset-ament and ol collection is different as applied to the
....... t , . ......... t . W - . : I 1 - . i .
uuni iLuunin v. uiwuiv. W 1 pill tit II Ul UIIKalllt 'St lit
payer is required to make u return to thn ajutiatunt. uKans-
sor. and himself pay the tax on that portion to the district
collector. But a different mode ot collection is prescribed
for tbe tax upon the dividends of banking, trust, and insu
rance companies by the l'JUth section of tbe act, and by
iut t;u BecLion, lor cue 11 upon aiviaenus ae.
f m v f A .nil ti.iil anil Mn..n bihi,iiiiiIuIaH . .. A n
and odod interest Paid on permanent loana bv railmiwl
canal, turnpike, or sitickwater navigat ion companies
oiui inn mi is umii me iuuiviuua8 wnose game sucn
dividends and interests are, and it is a tax at the same
rate as that collected from other income hut. nnr.
port t ions are made the agents of the Government to col-
leci H. Diiimniimuiwuo itrnwnuvu OT ine la.ia !O0
tion for collecting the tax upon that Dart of a Ui .nkVArn
gains which consists of salaries received from tbe federal
Government, or payments for bis services as an ottieurof
tbe United States. That the disbursing otticera are re
quired to deduct at the same rate per ceut. It is very ob
vious to me that these are only variant modes of collecting
iii0 tax on income tuiposeu uy ine iiutu section 01 toe act.
These portions of income were not required to be included
in the general estimate, or in the return made to the As
sistant Assessor, because their amouut was as certainly
ascertainable by the corporations or otticera required to
collect it, as it could be by any return of tbe tax-payer
himself. 8 ucb a construction is demanded alike bv tlie
letter and the gtneral spirit of the act. There is nothing
to warrant the belief that Congress intended to impose a
burden upon income derived from one sueoiesof property
greater or longer continued than that imposed upon i J
come from other property, or that they intended to dis
ci iminate agHinst Federal officer and compel tnem to
pay a tax ou their salaries after taxes upon all other sala
ries bad ceased. The dividends received by a shareholder
ui a rauroau company, or a cuoal, tni'opiKe, or siacuwater
navigation oompauy, or of a banking, trust, or iusurauue
compitDy, are, m every sense, n much bia income aa are
tbe uividecds ho may leceive train any other oompaoy ; for
example, a bridge or a manufacturing corporation, hois
the interest received for l.iuus to a railroad company as
truly income ot the bondholder as is tbe interest received
by him on peruiuueut loans to any otner corporation, or
to natural pertoos. Was it tbe intention of Congress
to enact that one who lent bis money to a telegrapb
company or to a miuiog or manufacturing company
unuiu w cirmim jmiu hi uooii nis interest
reca.vea aiier xfeo. ai, iww. out mat one wbo lent to a
canal or rollroau uouipauy suouiu eonuaue to pay the tax
itidflbiiittilv and for all timoT Is suuli a. rA..uti:.i.t,
kir oil urn of the out ot ltrtM? And aiain th :. I.ir nf m
officer of the United htutes is his income, as certainly as
Is tne su'aiy received uyanoiner iroui a corporation bis.
Was it debigned to tax one and except the other? To ray
miuu toe ae suowe u mwui iu maae sucn discri
minations. 1 must re aid the lioth, 12 1st. ld. and 4.1
oeclioi. not as imposing a distinct tax upon the objects
mentioned in tbein, but as fcavmg on y tun purpose to pre-
serine a peculiar moae oi securing ine roueciion or a pur-
lino ui lueias previously niipomi oj iue jiuiu Miction,
And sucu, 1 1 bulk, lias been, in ettecl, the construction
ot the hupreiue Court. In Jackson vs. The Northern Cen
tral Hallway Company, a case tried in tbe Circuit Court
ol the United (stale! for thm District of Maryland, the
firiuiary question was whether the tax on interest payable
y raihoaJ companies was chargeable against noa resi
dent aliens; and it was ruled by the Chief Justioe that it
Was not. Tiie ruling was based upoa the position that the
tax ou such iaterest was the same as tuat imposed by th
1 Ml n section, via. : a part of the income tax, and that ai
ti.f IMU "xjcuvu did iov luviuue bus i viuut aliens, tua
tax en lntetest spoken of in the HM wa not chargeable ,
againr-t them-tbe deduction oi five per cent. btng nnly
a mode ot collect .ng tne trcome ran. innin-nniio was
subsequently affirm. d in the Supreme Conrt, 7 WaJIsi-e,
Jrt'J, and tbe language of fhe Oourt was as follows, ,-The
decision was placed mainly upon the gronnd that, looking
at tbe several provision! beating upon tlie question, and
giving to tnem a ressonanie eonstruoi'on, i was pniinea
not to be the Intent of Congress to impose an imome tax
on non-resident aliens: that they were not only not in
cluded in the description of person! upon whom tbe Ua
was imposed, bnt were Impliedly excluded by ronfining it
to residents ot tne united riaies, anu omr.ens resuung
at road (an exclusion only found in the lltith section).
and that tbe deduction tromtue prescrinea income ot
the interest on these railroad bonds, when paid by
tbe companies, wss regarded ai simply a mode of collect
ing this psrt or the Income tax. v conour in inn view."
I understand this case as determining several thin-s.
First t bat tho lliith and 122d sections of theact'of 14
are parte of one system devised nor income taxa
tion. Second, that tbe tsx on railroad dividends and on
inte'est on railroad indebtedness is not a different tax
from that. Imnmmt unon income gcnorally : and third.
that the I22d section was intended merely to provide a
apecialmode of collection for a part of the tax.
Accepttngtuen tne conclusion umiuvaii du rauroau
dividnnda etc.. is only a part of the t ax on income gene-
rail iumoKrd lv ihe lltith section and that the purpose of
the 12'Jd was not to impose a distinct tax, but. to designate
collectors and provide o special mode of collection, 1 pro
ceed to consider what is the efloct of the limitation olause
in the UHth section. 1 have already quoted it. 1 quote it
again for convenience: I he taxes on incomes nerem lin
nnsed shall he levied on thn first ady of May. and be due
and payable on or before tbe thirtieth day of June in each
year until and including the year eighteen hundred and
seventy and no longer." V hatever else this clause may
mean, it manifes'ly embraces, in terns, taxes on all
Income from anv source income npon which the aot im-
peicdatax. J l except! none, it does not speak ot taxes
on income, a return ot wmcn is required to be made by
tbe tax payer, but its language is "taxes on incomnsbereio
imposed. ' 1 be llftn section imposes no tax. Ihe rete-
rercemust, tborefore, be to taxes on income imposed by
other sections of tbe act. to all of them, as well those on
railroad dividends, etc, as those on dividends made by
telegrapn companies or gains received from any other
source.
1 be clause also manifests a clear Intent that the income
to which it refers should not be subiect to a tsx unless
derived or received prior to danuary l, i7o. Tnis appears
eirai lv wnen construed in connection wit n t ne iin'.n sec
tion, as it must be. That seot ion enacted, as his already
been noticed, that tbe tax therein provided for, including
the tax on income trom any source wnatever,
should be esses ed, collected, and paid upon
the gains, protits, and incomes for the year
ending tne tnirty nrst day oi uecemner next preee naj
the time for levjing, collecting, and puing said tax.
1 his provision must be assumed to have been in the mind
ot Congress when the llith section was framed. There-
fere, tbougb the last tax a as required to be levied on tbe
nrst ot AixrcD. Iu. tt was designed to be a tsx on toe iQ-
coine of lSriit. tor nnless tbe t me for tbe levy had b3ea
in lhvu a large pottion of lb income of lfl. probably
much the largest portion, would hav escaped the tax en
tirely. Then the provision that the taxes oa income
tbr.uld be levied on the first day of Hay in each year until
and including the year ln7, and no longer, must mea
that tho inoomeof 1H70 should nit be subject to taxation.
If tbe income relerrtd to was all income, as I have snown
it was, in terms, it is difficult to avoid tbe conclusion that
the sctof Conpresi authorizes no tax upon any income
acorntd, derived , or received from any source daring the
present year. The only doubt I entertain in regard to tbe
soundness of this interpretation is r ised by tbe fact that
the limitation mentioned in the llath section is applied to
the time of tlie levy, and that no express mention is made
of taxes on railroad dividends, etc. But, upon reflection,
1 tbink sucn express mention would nave neon supertiu-
ous, eicopt. perhaps, toso.ve a donnt, wntcn does not ap
pear to bave been in tne mind ot uongress. it seems to
me that light is thrown upon the subiect by observing
what must bave been tbe course ot tnougbt in tlie lexisia
tive mind ben tho system of income taxation 'was de
vised and expressed in the statute. J he nrst tbougbt was
that of an annual tax upon all annual income, i bat was
embodied in tbe lltith section. Next arose the inquiry
whether the tax shnnld be upon tbe income of the current
year or upon that of the year next precoding its collection.
That was answered in tbe same suction. Orjvionsl tbe
inquiry men arose, now snail tno inceme oe ascertaiteor
and lortnat provision was tunas 'n ine lurnana iistn sec
tions. J hen followed the lliit li. wbich provided
for three things: Fitst. At what time in each year tbe
levy sbonld be made and tho tax become payable.
Second. Uow long the tax should continue; and,
third, bow It snouid oe collected, luen follow some spe
cial provisions, not imposing any new or distinot tax, but
in aid of the collection of tho tax previously iniDosed. It
seems to have occurred to Congress that as to a portion of
income, mainly dividends, interest on funded debt of
iarie corporations, and l edoral salaries, tbe.maobinery of
a rtturn to tne district assistant assessor was unnecessary.
that tbe amount of sucu income wus mora readily and
more certainly ascertainable in another way. and that the
collection of tbe tax might more easily he mado by tbe
institution that bad tbe income in band than by tho dis'
trirt collector. Hence the provisions made in tho 1'2'ltll.
121st, liKd, and laid sections intendod to direct peculiar
and exceptional modes ot collection, ana nothing more.
It is true they compelled the payment of the tax before
the expiration ot tne yoar in woicn it was received, and
in that rospeot. as well as in the mode prescribed for col
lection, they distinguished between the kinds of income
epecilicd and income generally. But the act guarded
against gross inequality, by authorizing a deduction of the
Income upon wuicb tbe tax bud been paid Irorn tbe esti
mate, to the assessor.
Upon the whole, in view of these consideration!, I am of
opinion that, exoept as to tbe time and mode of collec
tion, ConpreB! had no intention of placing the tax on
.1, ...... ..... n. ;.. .1... i-.ii.u i.i.i.i
L ui no riivbina v. i win u .......i.... ...,.. ... j ,ii.u, i.mu
and 12'id sections on any different footing from the tax on
all other income, and that the statute does not impose
upon it a burden grenterjor longer continued than is laid
upon income generally. And i am cnnnrined in my opin
ion by the conviction mat it auows a reasonable const ruo
lion to the act of Conaress III am wrunir in tdv cnne.lu
sions. if a tax unon railroad divldonds. made parable to
tbe stockholders in 1HU, or upon interest upon railroad
debt falling due in 1H7U, may be charged and collected
under the aot. then the tax is grossly uneaual. and that
purt of a person's income which consists of such dividends
! 1. : . . 1 . 1 1 f 1 . : . L- .. . 1 j
IB buujwiiu iu tt uurunu iruiu huivd uiuor luuuiiie is ex
empt. Under the act of I8o4 a tax has been levied
upon all incomes, including tuose Irora dividends and ln
terestof railroad companies in every year from 1S4 to
Ihi.w lnomsive. ni ot tnese annual taxes nave been laid.
I refer now only to those levied under the aot ef lStM. And
tbe tax npon such portions of each animal income aa
consist ui ranruuu uititiemiB uns vmsu uaiu uv tue compa
nies, and presumably charged te the stockholders. It it
has not teen thus paid mat ineome oas been returned to
tlie Assistant Asssssor, and charged by him. for. as di
rected bytueiivtu section, only tuat income from divi
dends ana Interest was allowed to be deducted from the
general aggregates wbich bad been assessed, and tbe tax
upon wbich had been paid by the institutions from which
it was derived. Income from railroad divi lends has,
therefore, paid sixannual income taxes, and no more have
been asrerted aguinst other income, it is not to be pre
sumed, in tbe ansenoe of a clearly expressed contrary in
tent, that a discrimination was intended.
but 1 may not overlook tbe later act of Congress, passed
July 1:1, is.ii, tne l.tn section ot wnicn enacts tuat sec.
tions 1--1. 121. 122. and 123 of tho act of Juoe 30. 18'il. enti
tled. 'An lot to provide internal revenue to support the
Government, to pay interest on tbe public debt, and for
other purposes,' as amendod by tbe aot of July 1:1, la-jd,
and tbe act of March 2, lni7, shall be construed to iinoote
the taxes therein mentioned to the tirst day of August.
IttiO, but after that date no further taxes shall be levied
and assessed under said section." This was doubtless in
tended as a legislative construction of the sect ions of tbe
act designated. I shall not pause to inqniro how far tiie
law-making power can determine authoritatively tbe
neauinff of an existing statute, lbe construction or iu-
teriiretation of a statute would seem to be. or Jintn ly. a
judicial ratner man a legisutrive iuncion. 1 Know mat
acta declaratory oi tne meaning oi iormer acts are not
uncommon. They are always to be regarded with gre it
respectas expressive of legislative opinion. And so far
as they can operate upon suniequent transaction,
thev are of bindina force and iinohiectinn.
able. But it is well settled that sthey cannot operate to
disturb right! vested or acquired before their enactment.
or to impose penalties for acts done before tbeir passage,
acts lawful when they were done. It is always presiined
that tbe Legislature had no intention to give tnem such
an effect.
Now, if the income tax imposed by the aot of 1864 and its
supplements expired with tbe slst of Ueceniber, lisoy, ex.
i'iit that the law provided lor the collection of that nor-
tion of the tax on the income of 169 which bad not been
paid if tbe act of ltxH did not prescribe a tax uron
dividends made, and interest paid by railroad companies
after December 81, IKiit, as I have endeavored to show, it
was not the duty of these plaintiffs to pay to the District
Collector rive uer cent, of the dividend made bv them and
declared payable January 17. 1870, and they bad no autho
rity to detain any portion oi it ironi tneir stockholders.
It was tbeir right, aa well aa their duty, to pay over the
entire dividend to tne snaieuoioers wno had ttion acquired
a vfisted riuht in it. and the nlea of tbe defendants dnea
not aver that tbe whole dividend was not at onoa tbus
paid over. Then the distress, wbich the plea attempts to
justify, was made to enforce tbe performance of a duty
tuat Pad no existence, is was substantially an attempt to
enforce a penally upoa4.be plaiutitis for an omission to do
that which they had no right to do. a penalty equal to tbe
amount of a bve per ceut. tax, with an additional tive per
cent, thereon. It is to be remembered that tbe tax is
levied upon tbe shareholders, and that the company is
merely the government! agent to collect it. Its liability
toadn-tress.lt any mere oe, arose out of an unlawful
failure to colleot the tax and pay it over. Hut the failure
was not unlawiul at the time, riarely it will not be main
tained that tbe declaratory act of l7o oao be regarded as
operating retrospectively to make the act or omission of
the plaintiffs unlawful and punishable as an ottonse, when
the art or mutation was innocent at tbe time when it
occurred. Were it conceded that the construction given
by Congress is binding in all cases wbero it would not dis
turb vested rights. Or operate practically as an ex iml
J ado law, it is not to be presumed it was intended for
application to sucn a cose as tue present, ui course, 1 am
not to lie understood s maintaining that in July, 1b", 0,
wuea nie utjciKraiory acii wbb passeu, oungrese uaa not
oower to impose a tax UDon any income that had hnn ...
ceived before that time. What 1 mean to say is that it is
not to oe aumiiica uougress lnienuoa by mat act to sub
ject any institution to a penalty for not having, before it!
passage, ouueit-u ui wuiuu uau uut ueen imposed.
is. men. a uivioenu uuciareu uecemoGr zj. ihri-, imr. ,a.
clared to be payable January 17. 17J, income of liyiu or of
lh70. within the meaning of the act ot Congress Y I think
it must be income of the latter year. True, it wai earned
by the coiupuny iu 1, I ut it was not available to the
stockholders. Tbe act speaks of income derived from
any kind of property, etc. It seems to contemplate a tax
upon income received or receivable, something out of
which the tax cm be paid. It it were not an. tlialii
might be exacted tor tbat which never came and never
could come into lbe hands of the tax-payer. The language
of tbe li2d section js also significant, In speaking of the
companies therein mentioned, it declares they "shall be
subject to and pay a duly of five per centum on tbe
amount of all such interest or coupons, dividends or uru
tits, whenever the same shall be payable" Iu other
words, the duty ansei wuen tue dividend is payable. And
sucb is the construction that nas bean given to the act, in
accordance with which the taxes buve been collected.
1'rior to the act of lhA, there was a tax on dividends at
tlie ml aot three per cent, and when bv tHot act the rata
was raised to bve per cent., the L'oiiiinisaioner of Inter
nal Revenue Issued a circular, dated July 1. lso4. rteclar-
i.itf ,i,at -all dividonda payable on and attar .I.iln 1. lxtli.
no matter when declared, are subject to tbe duty of bve
per centum." I am not swaie that any different construc
tion of ilia act bas evr prevailed. My opinion, therefore,
is that tbe dividtnd declared by tbe plaiutitis must be re
garded ss income of the stockholders for the year iu
which it became payable. It follows that the assessor
was without authority to assesa a tax upou it, aud that the
idea of l ha dafundante does nut lustily the distress then
made to enforce its payment by tbe plaiutitis, together
witn me payment ot a nve per vent, aaumonai peuaity.
Judgment on tne demurrer is therefore d-reiud i-gainst
It UUsrUfctiu.
THIRD EDITION
TO-DAY'S WASHINGTON NEWS.
Oiii'Viiica.iitSiiiatlroii
The French IVIail Service
Oregon and Bakotah Politics.
An Important legal Decision.
FROM WASHKYGTOJt.
The African Hqundron.
Despatch to the Associated Press.
Washington, Sept. 19. Despatches were re
ceived at the Navy Department to-day from
Rear-Admiral John Rodgers, dated from the
flagship Colorado, Simon's Bay, Cape of Good
Hope, Africa, July 5th, 18V0, stating that during
his visit there the English authorities had been
very courteous, offering every assistance and
facility In their power. On the Fourth of July
the English ships of war were dressed in honor
of the ann'.vereary of the declaration of Inde
pendence, and at noon they fired a salute of
twenty-one guns.
Admiral Rodgers was preparing to pay his re
spects to the Duke of Edinburgh, on board the
Galatea. He anticipated the visit by coming
on board the Colorado. On his leaving the ship
he was saluted with 21 guns, which were re
turned by the Galatea.
Admiral Rodgers was to sail on the Oth, for
Singapore, via the Straits of Guada and Gaspar.
Order Revoked.
The order assigning Commander Edward
Barrett to the Norfolk Navy Yard is revoked,
and he waits orders.
ComiiilsMlons Hlned.
The President has signed the commissions of
the following officers appointed since the ad
journment of Congress: Andrew Washburne,
ofVa., to be Pension Agent at Richmond;
Robert A. Smith, to be Deputy Postmaster at
Honesdale, Pa.; Andrew J. Burr, Postmaster at
Olympia, Washington Territory; Jesse R.;
Wikle, Postmaster at Centersvillo, Georgia.;
Lacy A. Bader, Postmaster at Wilmington, Del.
S. R. Atwall, do., Winchester, Va.; Ed. W. Par
ker, Surveyor of Customs for the port of Du
luth, Minn.; Hiram E. Kelly, Collector of Inter
nal Revenue of the Sixth Wisconsin district.
HecretnrT Uelknap
will return to Washington to-night.
FROM WASHINGTON.
Mrnator Wllllauia, of Oregon.
Special Despatch to The Evening Telegraph.
Washington, Sept. 19. A gentleman from Oregon
states that the friends of Senator Williams will
make a strong effort to have him re-elected to the
senate, 'ine Democratic majority in tne Legisla
ture on joint ballot is ten, but the Democrats are
so divided among themselves, and personal Jeal
ousies are so great, that they will probably fail to
unite upon a candidate, a prominent man con
tractor of Oregon, who Is a Democrat, Is In the in
terest of Williams, and promises to brinir over
enough Democrats to turn the scale In his favor.
The election takes place to-morrow. It is said that
it win cost a Hundred thousand dollars to elect
WUliams.
The French Itlall.
The Tost Office Department will continue the
mall to France via Enxland. Anv steam vessel be
longing to an established line determining to go to
trance direct can obtain tne man. several Atneri
can shin owners and ship men have attempted to
get up a line. Each has been promised the mail ;
but none succeeded in starting a line except w. n
Webb, of New York, who sent the Guiding Star
with a mail to Havre. When arrived there he was
ordered to Cherbourg to unload, as the railroad was
cut oetween navre ana raris.
r The steamer Lafayette, of the French Trans
atiantic line, was delayed because the owners con
sidered the dangers of distributing freight tliroujrh-
out France too great a risk. Mails cannot be dis
tributed now from Havre, Brest, or Chcrburg. but
the department is willing to send tnem, as it is not
expected the military will Interfere with them.
iraKoinu i-oiiura.
The Democrats of Dakotah have nominated one
Sir. Armstrong for the office of Delegate to Con
gress. The Kepublicans split In their convention
ana nominated two candidates, waiter a. uuneign.
who served in the Thirty-eighth and Thirty-ninth
congresses, ana U. L. Spink, the present Delegate.
A gentleman wno nas just arrived irom mere be
lieves that Mr. Burleigh will be elected. Mr. Bur
leigh is a warm friend of Senator Cameron.
Important DIcIsIod.
Judge Wylie. of the District Supreme Court,
sitting in equity, to-day rendered
an Important decision, dissolving the Injunction
grttDted by himself, in August last, at the suit of
one Ambler against Whipple Dickerson. owners
anu inventors oi tne petroleum gas process, tne tacts
appearing to oe wnony on tne side oi tne defen
dants.
Baltlaflr Prodao fftarkst.
Baltimore, Sept, 19. cotton dull and nominally
19)$e, Flour City Mills 28o. higher; other grades
held tilL'Iier: Howard Htreet sunerllne. I5'25.a5'TS
do. extra, ta36'75; do. family, 7(43-25: City Mills
superfine, is o -50 ; do. extra, mt', do. family,
$!-?.(; 9 -60: Western superfine, t3-it55-60 : do.
extra, k$6-60; do. fatnllv, tf0(7-50. Wheat active
and v t stern sngntiy better; Maryland amber, fi-su
Crl-ti5; fair to good Maryland red, tl-35iMS; com
mon, II -isai no; wnite wneatir4iwt; western
red, irii2au-ii5. corn wnite, scarce at uo,yac
jellow, biygaoc,; mixed western, 82S5c Oats
more active at4!tBlc. Rye dull at66r80o. Mess
Pork nulet and unchanged. Bttcon and Lard in
good demand and unchanged. Wnissy steady at
vie.
New York Ntoek and Money Market.
Nbw Yokk, Sept. 19. Stocks active. Money
6(3 per cent, uoid, 113 '4. tv20s, 1802, coupou,
112V; do. 1S4, do.. 111?,; do. 1B6H, do., 112; do.
1S06, new, 110,' ; do. 1867. 110 ; do. 18C3, 110 ; 10-40S,
106 : Virginia es, new, co ; Missouri en, uo j, ; uauton
61: Cumberland preferred, 80; N. Y. Ceutral and
Hudson Kiver, W Erie, 23; Reading, 96 Adams
Express, en.'.; jniumgan ueutrai, list : uiuuigan
Southern, 92?"; Illinois Central, 135;; Cleveland
and Pittsburg, 106; Chicago and Rock Isiaad,
116VS Pittsburg and Fort AVajne, 94; Western
Union xeiegrapn, a.j.
New York Produce Market.
Kw York, Sept. 19 Cotton dull; sales 4D0
bales middling uplands at 19 vc ; middling Jrluans
atltf.se Flour advanced Mluc,; sales ssoojiiarreis
State at f4-90ti;5-w; Ohio at fviotf 30 ;
Western at f4Ho6-85; Southern at 5-3Bc4 Wheat
advanced lio 2c. ; sales 40,000 bushels Mo. 2 spring at
fl-10til'16: winter red Western, tl'86. Corn llriuer:
sales 43,000 bushels mixed Western at S5 4S70. oats
firmer; sales 20,000 bushels Ohio at 62fso . ; wes
tern at 6063e. Beef quiet. Pork dull; Mess,
$6; prime, J3(3'2BNJ. Lard heavy; steam 1ft V
lSj.c. : Kettie, loiowc, wnisky steady at b'MO
PHILADELPHIA STOCK EXCHANGE SALES.
Reported by De Haven & Bro., No. 40 S.Third street.
8EC0ND BOARD.
1500 City 68. Old.. 104
4300 BeU k Dal 3l)l. 68
$1000 Phlla A E6s.. 94
f 1000 City s, Heir.lOiX
I UK) do 101.
tsooLeh R in soy
tiooo Pa 1 m 6. li.iosjtf
5sh 04 Am H....lli'i
6 ah Reading R. . . 4S
Boo do 8S.4S 31
TOO do. ..85 Is. 48-31
5 sh Acad MUS.8&.100
15 in Penna R.ls. 69 li
fjOuO LehSsgoldl... S9-,
I&000 do 89?.j
500 do bv
XO PEKFOKMAKCK AT THK Al'ADBMY TO-KKiHT
Mr. Leonard Orover, manager of the grand combi
nation, advertised to appear at the Academy to
il it; lit. senus word mat two or tne principal artists
are so unwell aa to be unable to travel to-day. Jtt-
Hut car win te given to-morrow (Tuesday) c gtil,
and i.clt'.s already issued w.)J be canored.
FOURTH EDITION
HPOHWHT FROM EUROPE!
Bismarck's Ultimatum.
Cen. Failly not Dead.
A Balloon rIail Captured.
Another Peace Project.
American Volunteers at Paris.
Yellow Fever in Havana
FROM EVROPE.
Rasaln'H Koublea.
Losbon, Sept. 19. The Russian Government
has transferred 40,000,000 roubles (about
130,000,000), lately on deposit at the Bank of
France, to London banks.
Varioloid la Knxlnc
amonoj the French prisoners at Magdeburg and
Vittenburg.
General Fallly Not Dead.
General Fallly is not dead, as bas been so
often reported. He and his stall occupy finely
furnished apartments at Mayence, and Is sump
tuously provided for by King William.
France and Sweden.
When the news of the capture of Sedan
reached MocKnoim tne itoyai ineatre was
cloEed.
The I.nndwchr.
The officers of the Landwehr have been of
fered commissions in the army.
The French Cnpllve Officer
are allowed tneir choice 01 ucrman towns as
residences. They receive the same rations and
pay as at home.
The Countess Cowley had a long interview
with the Emperor on Saturday, on behalf of tho
Empress.
Cnptnre of a Balloon.
The Post of to-day says that a balloon, with
M.OOO letters, from Metz, had been captured at
Neufchatel. In one of them
Baznlne Nays
his army is well supplied with everything. The
French were victorious in every fight up to tho
31et of August.
Blamarck'a llltlmatnm.
The Daily News correspondent says Bismarck
insists on the evacuation of Metz and Strasburg,
or else Paris is to be starved out.
The Germans Laugh
at Bazaine's hope of escaping from Metz.
The Tarls "Heds."
Paris, Sept. 19. The Red Republicans con
tinue to placard the walls in the city with hand
bills denouncing the new government. Trouble
is apprehended. The citizens declare that they
prefer Prussian rule to communism. The rail
way to Havre is cut at Conflans.
Olozanta Justified. .
Madrid, Sept. 19. Senor Olozaga yesterday
breakfasted with Generals Prim and Serrano,
nis explanation of his prompt recognition of
the French republic was perfectly satisfactory,
and was fully justified by the production of a
despatch from Senor Sagasta, recommending
the recognition, but who afterwards censured
the act.
The American Volunteers at Parla.
London, Sept. 19. General Trochu, on the
ltb, received the advance guard of tho Ameri
can volunteers. So says OaligninVs Messenger,
referring possibly to the ambulance corps and
possibly to the passengers who arrived from
America in the ship Queen to enlist in the army,
The Itnllnns at Rome.
London, Sept. 19. R6me has not yet been
occupied, though the Italians have advanced to
within a short distance of the city. The Italian
Chambers will Boon convene at Florence to hear
the result of the pkbiscitum in the Papal tcrrl
tory.
FlKhtln Near Paris-Defeat of the French.
Paris, Sept. 17. (Special to the K. Y. Tele
gram.) A two hours' fight took place between
the French and Prussians ten miles from Paris
The French were beaten, but inflicted much
damage.
Favre'a Circular.
Mr. Favre's circular is generally approved.
Favre and Blamarck.
London, Sept. 19. At an Interview which
M. Thiers had with Lord Granville on Friday,
it is stated that certain suggestions were made
to M. Thiers which he might, if he saw fit, com
munlcate to the Provisional Government of
France. The result of which is that Jules Favre
is now in communication with Bismarck.
Special propositions have been submitted to
Bismarck, and he consented to a meeting with
Favre to-morrow. There are reasons for be
lieving that the results of thU interview will be
successful negotiation for peace.
Blxlo la Ularchlnf
on F.ome.
Baron Ton ArnluPs
endeavors to negotiate lor a compromise prior
to the occupation of Rome by the Italian troop
have been fruitless of any good result.
FROM BALTIMORE.
Krand Lodge of Odd Fellow.
IUi.timohe. Sent. i The ltiaht Worthy Grand
Lodge I. O. of O. F. of the United States met in an.
nuai session tins uiui ijuik ai u nwk. tiuuu rei
lows' Hall in this city. Tho following oilloers were
Dresent : E. I). Farnsworth, M. W. Cfrand Sire :
James L. Ridgely, It W. Corresponding and Record
ing Secretary ; Joshua Vausant, U. W. Grand Trea
surer: Kev. J. W. Venable, H. W. Grand Chaplain;
J. Griswold, R.W. Grand Mtrshal; J. W. Hinlth, It.
VV. Grand Guardian; J. K. Chamberlain, K. W.
(J rand Messenger.
liepresentatlves were present from twenty.fottr
Grand Lodges and twenty-three Grand Bucainp
me tits. A quroruru being present the session was
opened with prayer by the Grand Chaplain. In the
absence of Deputy Crand hire Stuart, Representa
tive J. II. White, of New York was appointed De
puty Grand Bire, who examined the representatives
and declared them dnly quuliiled. The usual coiu
n luetartju credentials, etc., were appointed. After
the report of tho Committee on Credentials the an
nual report of the Grand iSlre was read, after which
a recess was taken.
Death or the "Otdeat Inhabitant."
Baltimokk, Kept. 19. John Kitte, aged 103 years,
the oldest citizen of Baltimore, died last evening,
lie was a teamster In the atmy during tlie revolu
tionary war, and for many years Sergeant -at-Arms
of the City Council of this city.
FROM NEW YORK.
Obituary.
Niw York, Sept. 19 llezekiah I). Hoiiertson, ex-
Uiember of Congress, died at Bedford, Wtitchesier
county, to-day.
Yellow Fever la Havana.
Private despatches received In this city to-day
state that the nuinoer of deaths in Havana from
jellow fever for tue ween ending Saturday aggre-
I gated tco.
FIFTH EDITION
THE VERY LATEST.
Favre and Bismarck,
How Prussia will Treat.
American Aid for France.
Railway Lines Destroyed
OTHER IMPORTANT NEWS,
Death of Duchess of Saxony.
Labor Strikes Ended.
Etc., Etc., Etc., Etc. JEtC
FROM EUROPE.
Prussia Keroinlzes no French Government.
London, Sept. 10. Prussia distinctly says
sho recognizes no French Government, Impe
rial or Republican. She is reluctant to make
peace at present.
fll. Favre at the Prussian Ileadquarf ere.
Tours, 8ept. 19 It is certain that Jules
Favre has gone to the Prussian headquarters.
No base of negotiations has been arranged.
Kemovnl of Merchandise.
Paths, Sept. 19 A fleet of steamers Is re
moving merchandise from llavre and other
French ports to England.
No mediation Vet rroposed.
The Opinion Rationale asserts positively that
no mediation has yet been proposed.
How 1'rtiMsla will Treat.
Berlin, 8cpt. 19 The Worth German
Gazelle, of this city, sajs the republican Gov
ernment of France exists de facto. Tbe Impe
rial Government exists de jure. We 6hall treat
with that offering tlie best conditions.
A- T. Stewart and the French Wounded.
Paris, Sept. 19. The Opinion Rationale
acknowledges tho receipt of 20,000 francs front.
A. T. Stewart, of New York, for the relief of
tho French wounded.
ITamhvro, Sept. 19 Notwithstanding the
suspension of the blockade there Is no abate
ment in the precautions for public safety.
Favro to Ueinaln In Paris.
Tours, Sept. 19. Mr. Washburne, American
Minister, and the Minister from Switzerland
have been ofllclally Informed that Jules Favre
will remain In Paris, notwithstanding the re
moval of the capital to this city.
Railway Travel Impeded.
Trains of the Northern Railroad from Rouen
only run as far south as Brctevilleat present. The
Prussians were expected at the latter place on
Saturday.
A fragment ot the Sedan army has arrived at
Rouen. It consisted of 600 men who pre
viously escaped from Metz.
I.oaaln the Hospitals.
The loss of life in the hospitals of both armies
from typhus fever has been very serious.
Death of the Duchess of Haxony.
Dresden, Sept. 19. Princess Amelia, Duch
ess of Saxony, died yesterday, at the age of W.
She was sister of King John, of Saxony.
FROM NEW ENGLAND.
Vessel In Distress.
Boston, Sept. 19. A dismantled vessel, ol
from 150 to 200 tons burthen, was discovered off
Chatham, Cape Cod, this morning, but the sea
was so rough that it was impossible to send
assistance from shore
FROM WASHINGTON.
Despatch from IIr. Motley Prussian Th'
French ltepubllo and the Late Keceucy.
Despatch to the Ansociated lres&.
Washington, Sept. 19. The State Department
has received a despatch from Minister Motley, dated
London, haturday evening, in which he says tha
statement that Prussia refuses to treat except with
the Regency and Intends to reinstate Napoleon as
Kmperor of France is false.
Prussia, he says, objects to recognizing the pre
sent t Government, not because of the proclamation of
the republic, but on the ground that it Is un
authorized, unstable, and incapable of giving last
ing guarantees. The despatch adds that a favora
ble reply was hoped for, but had not then been re
ceived, to the proposition for an interview between
Favre and Ulsmarc
FROM THE SOUTH.
Labor Strikes Ended.
W'HEKi.iNti, Kept. 19 The long protracted strike
of the Iron boiler makers is ended, and to-morrow
all the nail and iron mills will be In full blast. The
boiler makers return to work at the old rates, the
mauugers making no concessions.
Homicides.
CottrJ of Oyer and Terminer Judge AV.Uon and
faxnun.
The Court to-da? begun the two weeks' session of
tlie Oyer and Terminer for the trial of homicide-
The young colored man William Nixon, nlUt Pentz
who was indicted lor the murder of Win. Karney,
colored, was arraigned, and entered a plea of not
guilty. Tbe case arises out of the shooting aiTalr at
a colored ba'l in the npper portion of the city. F. A.
Mregy, Jr., Ksq., counsel for the prisoner, asked a
continuance for the term, on the ground that he had
been but recently counected with the cse and hat
not been able to prepare his defense. The prisoner
was pluced in a peculiarly hard position by the sud
den withdrawal of counsel who had had charge of
his case up to lust Saturday, and today he found
himself obliged to engage new counsel, who coulit
not possibly be suttlcienily acquainted with the na
ture of the defense to do justice to it in an imme
diate trial. The prisoner's life belhg Involved In the
cause, Mr. Bregy aked the court not to press htm
to trial without some opportunity for preparation.
The District Attorney opposed the motion, and the
Court allowed a contluuauce of a week only.
The caso called for trial to-day was that of the
Commonwealth vs. John Doris and John Weaver,
charged with the murder of Fanny Weaver at No.
11U4 rarrish street on the niahtof April nth last. A
severance was claimed, and John Weaver was put
on trial for the murder of his wife. At the close of
our report the jury wss being called. A. J. Le:liler,
John A. Owens, and Theodore II. Oelschlager, Esqs.,
appear for the prisoner.
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No. 1000 CIIESNUT STREET,
9 13 tuttstfrp PHILADELPHIA,
I