-~ The DuBois Collateral Inheritance Tax Care Es The following is the opinion of Justice Sterrett, as filed at Pittsburgh on Mouday, of last week, Octoder 1st, concerning the suit of the Common- wealth vs. John E. DuBois of Clear- field county, for collateral inberitance tax due the State. The Court rays: Briefly stated the question in tvs ease is whether the Commonwealth is entitled to ecllateral inheritance tux on 8£2730,000 the agreed value of ceitain real and personal property, which belonged to John DuB is un January 17h, 1884, On that day Mr. DuBois exceuted and delivered to bis nephew, J hu E DuBois, a deed of conveya: ce under and by virtue of which ut cle md the title to said prop rity sove td in the gran ee, dariag the lite of the grantor, that at the dec ase of the lat ter in May, 1886, it not subject to collateral inhe:i ance any « f the provisions of ouract wh ch declared: “All estates, rea!, peronsl and mixed. of every kind whatsoever, passi ig from any person who may ie geiz «d or possess d of such estate, Le ing within this Commouwealih, either by will or under the intestate laws thereof, or any part of ruch etite or estates or interests therein, transferred by dee 1, grant, bargain or sale, orintended of take effect in pr s« or enjoyment afer the d ath of t grantor or bargaino te any pers nn Oi persons or Lo lies p lie or corp rat in trust or otherwise, c(tuer than to the use of father, wother, busband wife, children or li eal descendants born in lawiul wedlock, s be they are hereby made subject t tax or duty,” ede. The only ground on which the Com monwealth can assert any right tothe {ax in question is that the ¢ nvey- ance, in the language the Act, was “made or intended to ake «flect 1 possession or enjoyment afr ihe death of the grautor or bargsinor ” If it was either made or it rded to take effect, either or en jovmeot, ater his deatd, it from the very languageof be act ti the Comm mwealth is en tax. Conceding the convey made and intended to take effect in possession before the death of the grantor, was it either made or intended to take effect in enjoyment before the happening of that event? In a clear and eonviacing opinion, on Which we might well rest an »ffi. mance of his decree, the lesrued Pr siden: f ihe Orphan's Court hed t the convey apce was nf in‘end ke «Hf ner did it in [a2 UK wens un l ih His fin clearly but waiving Ltha a: for sa i Ar is Wis AX iif jer made ssion all and } DOSE £8 0a po al itled to LCE {tot wal ¢ endnts sud discharg coven every ust er, wh suture tii th. by the sa John faithful Aid the day of his Deb ia: and for the fall and performand { this covenant, real estate above conve ved is hereby charged in the haods of the party ol the second part, his heirs oe assigns and any and all the obligations of the above covenants, may, by the hold: ers or the owners of the rights of act. ion which may be or are embraced iv the above covenants, be sued for an ] recovered off the said John DuBoisby i hive prospers d and In view of all this, It is ile tend that, in suv sense of the wor ty CO roper or statutory Henjovment” the could bave been intended vo t ke of fect in enjoyment prior to the d uth of John DuBois, In principle the case is virtually ruled by Reisb vo. C m- Appesl, 110 1d. 329. In the former it wag hed that the right of the Com mouwesith ty collateral fuheritnn @ [tax was n t defeated by a eonveyrn € Lor transfer of the title to tha proper [ty, during the lifetime of 1th» owner, {nor by possession taken under sul Leonyey nee, if the erjiyment «f the | property oo nveved is not intended to take « fect till the death of the tor, fu this case we have convevance was nol intended effect in enjoyment during the Lifeiime of the grantor, nor in poin of fact did it, or coold it do so, [tis unne essary tv notice the specifiestione of error As nhiendy i “Xl Gp ch evi Eran. the ty IRke seen seriatim, « ane tl : \ t hedow, 14» mn t Y Iv furiber n+ Decree uf ue of wil Hp peal Hsimi= wl question w ecnsidired snd disposed of relieves ue from consideration of those q es varies ed at the « of nog ellen, ny — Keep them in Mind of it Whe the LW) wing ul they ba ry Republican orators v1 the many good He thls pplished for the coun during pty-four sears n D. myerats should never fstl 10 mand thet they don't foroet to fun the army of traps With they have filled the country. Whenever they bh of the pros rerity of the cou try, snl .ttibit that prosperity to their high prota vive war tariff, Democrats should not fail to re niod them that only he 11ch that at the ex per 8° of the Government and the po - tle, by bring rovhed of the putle while the pocr have scaly fm hn which ast ands JAD Pp TCT. I whenever thousands v huil [8 n post nem Lo Lhe in four-fifths of these thou-a of railroads were built at the of the prople—tiat is, oul of the pro- from fail to protect ot ds of m eX lands, wernment is still he'd cesds of the sales of the pu responsible for way mi.aons of sud that the gr . ¥ : ars of t overdue o4l | Dm remind th ti ns 8 Ccompanive an 4 4 uit wot fa | further tn tars and Ars h } ’ fe R ubil fat » 3 defamers t eH y 1360, sl un ‘th ney Wei fal 0 I ’ fLth se things we 10 Our country unt: fl yoo! y nan nature, hood will submit no louger jegredation and humiliation and pubs. and private robbery. ct A— Confident of Demoernide Saecess “Yes.” said Governor Gray, of Indi. ara, to a representative of the Cincio nabi Enquirer,”l think we will carry Indiana. I shall do everything in my power to bring that re salt about. If the Republicans should by any means succeed in capturing the Elec toral vote of Indiava it will 1} be and her eta'neditasl ng» h 1 ed conveyance in question took effect or | monwealth, 106 Pa 521, and Scibert’s suit brought directly Siuioat Bin through no fault of mine. We have, It is further provided that in case the, over got 8 hard fight, but I am grantee dies before the raston, Kihe confident that the Democrats will deed, sale and conveyance and all the carry the State. One thing I am covenants therein shall be ull and | of, and that is that the Republi- void dal, he prope; rh, Fe | caused nat carey the Sia co the come fally revested io the said John | hs fg Yo the people Wis DuBois, bis heirs and assigns forever, my existence. We would oth the ee fas Lo | ny alas S00) if the woatent | further expressly stipulated that the oan the ee dbp grate, hy Oa rid -; She uinly intend 46 make a vigorous fight, 3 BD ia Jan “and it is probable tha ey will Ly ys tog Wiitionsand surged with |, carry the tate with a yd rush nm to the express terms and dut ing the. Stating days o ) the tam | comm ha commune. Pll Toe as pparenty ile | simply impossible that it could take... 0 Sill wo have been having | effect in enjoyment, as Lo any x the | {remendous meetings. Those Sead ; property embraced therein, during jy. hese westings are exceedingly the lifetime of the grantor, In the i event of his carn the grantee, the enibusinstic. 1 have stamped the deed was to become null and void and everything to revert to the former. Daring their joint lives the grantor had the power to incur obligations to State during every campaign for the last ten or a dozen years and have al- ways had good crowds, but this year the crowds that I meet exceed any- thing that I have ever heretofore seen. the foll value of the perty, for which tho property itself, as well as the grantee individually was director sud ly liable. The naked le: ge title neguired by the grantee was ently, I cannot see how, in a , honest, fair contest, the Republi- cans will be able to carry Indiana.” a ——— WHI Lg Sunsonine for the CENTRE DiMC. merest shadow, ~The grantor held a firm grasp on the entire substance i CRAT at only $1.00 per year. WAY OUT IN ALASKA. re ———o—— A TENDERFOOT'S ACCOUNT OF HIS FIRST TRIP PROSPECTING, Rosente Romance of Boundless Wealth and Magnificent Scenery Feasted by a Hosplinble Indian His Claim to the Country ~A Bad Indian and Family. On the morning of July 9 we left Douglas City on the favorite and fast sailing canoe Hiak, Capt. Jim (both well and favorably known in Alaskan waters), for a prospecting trip in Lynn canal. As the day was fine and the wind fair, the sail through Gastineanx, Stephens’ passage and Lyon canal was de- Hghtful, as each one is tted little islands, rising from the water's edge to a of a thousand feet mountains with whilst the sands of waks not unlike the Or more, on the main land are tl fect high, with ragged i teeth of an old spaces betwoer fashioned cross cud saw, the y peaks being filled with i themselves are covered As | amy a chee-chaco {that's what with perpetual su in the country my chums call me}, everything appeared wild and pictur i s, and as I burst out in ex f mation 1 Very once in a chirty miles from Jum au, told us there wis somo and examined it, but did not it to locate it. The nex our native's illaheo Lynn a miles from Juticau, It is a bea filled with many island# and i fish, from the mighty whale to the tiny ring. while the woods and mountains a of game-—the small and barmiess gro and the large and flerce brown bear day we arrived at called {1)., situated Canal, and distant 18 he al aly teweniing The Indian who accompanied ns epecimen of his race, as be stands feet in bis bare feet, and weighs : Ha is a Mormon ia proclivi a number of wives, who spp Hue, a breadt I can well believe bo isa g as his larder is well sto and fow Erecsy | were all in splendid cond re than can be said « in that stories and hair xxl hunter ked with fish, his wives wore fat be had brown LH his dogs, of wi I Us Lhe pecula us the many H Indian is that be wil 10 soe or fish on bis supposed country, caught a trout their walers pheasant in their woods you would get about five years Bo we parted with feelings of regret, prom. ising to return if the Hoonah springs cured our companion. We ran across two men looking for fresh water, ‘Just think of it!” my chums exclaimed, “bunting for fresh water in Alaska! They must be pligrims like youssell” The next camp we ade was on a large stream, where wo found an Indian and his family on a barren point, exposed to the elements from all points. He had to carry water nearly half a mile, We won dered why be built on such a bleak place, but he was not communicative, so we cone cluded he had committed some depredation on his fellow Indians, and was continually on the lookout, as a foe could not approach him without being seen. The next day we traveled against a head wind and a terrible rain, and after get ting drenched to the skin we camped. I$ would be very pleasant prospecting in Alaska were it not for the rain, head wind ‘and tides, thick brush and musquitoes, and 8 few other little inconveniences, Then, again, if I was looking through a tourist's eyes from the deck of an ocean steamer, how romantio the majestic mountains and rivers, hundreds of miles of pine clad shores, and every now and then a vast glacier! Then in smooth, narrow channels can be seen the mammoth whale, forging away along nearly as fas be glad while if vo in some finny monster who Is trying to eatch him fora teal. saw a seal gobble one in | bushes and small {land of the Intter sort { but THE BANANA BUSINESS, Preparing the Soll=Puiting Out the “Suckers” Deadly Foes. Mr. Xennedy took me in charge early, and { on the wharf (on the shady side of the shed) gave rae the account of the banana business that I shall try to reproduce, I cannot dao better than imagine that the reader is about | to settle in Jamaica to engage in roising | bananas, and that I am telling him what have learned about the industry, The land { used is likely to be either an unused sugar | estate, or what in known m Jamales us “ruinnte;” that is, land that has long that it has become overgrown with tall trees, The first cont of is of course much loss, sto idle 80 the of clearing it is so much greater that it Is doubtful whether tivabl The plowed, banana “suckers” arn expe ike good cul land is not cheaper in the end ground baving been distance between them depending very of the land on ten to has upon the quality fourteen months on n shed height, the st {Lior plant ng t Lene ita full size, en to 8 inohes digineter bunch of fruit is in stalk, and ROCESS grow the 1? months a go in the banana fied but when the 10 BOT unGeT business, and work a abo Lfects of the We hater, i {are on 4 ) y a fom ’ sof k is OL ay P ’ tin H : Al 0 #8 - «1 r n pathy some cheerful topic of « OTs personal attention at the rig £ moment Jo! the mental clouds disperse, an is sunshine, New York Ledger, Weoden “ares An agent for a safe company moni bs ago mad 1 Dad Ax A few weeks ago an agent for another company oatne along, and, according to the Jooal news paper, by the aid of & jack knif agin Selling veral : a El i HR THE CENTRE DEMOCRAT! ONEY EAR, The Lar Paper in t The Democrat is bound to be abreat of the times and will constantly and con= sistently advocate what I believes to be in the inter= ests of the people. Jot proved to the safe buyers that their sale i bad a lining of covering of thu sheet tron —=New York Sun The Burden of Criminal Exile, It is manifest, 1 think, that of 10,000 vagrants, thieves, burglars, highway robbers and murderers is poured into a colony, the class most injurious to the welfare of that colony is the liberated class, If a burglar or a thief jssent to Siberia pd shut up in prison, be is no more dangers puis to society there than be would be if he were imprisoned in European Russia. The place of his confinement is immaterial, be cause be has no opportunity to do evil. If, however, he is sont to Biberia and there turned loose, he resumes his criminal active ity, and becomes at once a menace 1 social order and senrity. For more than half a century the people of Siberia bave been groaning under tbe heavy burden of criminal exile, More than two. thirds of all the crimes committed in the colony are committed by common felons who have been transported thither and then sot at liberty, and the peasants overywhers are becoming demoralized by enforond asso clation with thieves, burglars, counterfeits ors and ombeaslors from the cities of Euro. Rusia. The honest and prosperous in. itants of the protest, of cotires, pgainst a system which liberates every year, when a flood counter{eilers, wood, a filling of clay and s | No man can afford to be with- out a county paper and at ONE DOLLOR The Democrat is plac- ‘ed in reach of all. SUBSCRIBE AT ONCE!
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