———————— Na ——— tors COUNT DE LESSEPS DEAD. THE CREATOR OF THE SUEZ CANAL PASSES AWAY, He Has Been in Feeble Health Since the Panama Canal His Splendid Achievement and His Disastrous Fallure—-Review of the Great Frenchman's Life Count Ferdinand Do Lessops died, a few afternoons ago, at the Chateau La Chesnaye near Paris, France. ministered to him, and his physicians end came, precarious ever since the Panama scandal, in 1802-93, About a year ago had asevere illness, which it was believed he would not survive, Sketch of His Career. Varsallles, France, November 10, 1895. was the son of Jean Baron de Lessops. At the age of twenty years he was ap- inted Attache of the French Consulate at Ee and was afterwards engaged in the Baptist Barthelmin, istry of Foreign Affairs. made attache of the Tunnis, and in 1881 Alexandria. When thirty-five years of age he was made Consul at Rotterdam, and in 1889 negotiated a treaty with Spain in behalfof French come merce, He was made consul at Barcelony, but in 1844 returned to Alexandria. Thence he went back to Barcelona, and in the last davs of the reign of Louis Phillipe, Oltizen King, was made French Minister at the Court ot Madrid, In 1828 he was Consul-General in became Consul to FERDINAXD DE LESSEPS, After the revolution of 1848 which over. threw the King of the French, he returned to Paris, and was sent by the new republi- can Government to represent it at tg then governed by Maszzinlo. His first con- ception of the idea of the Suez Canal came h a visit to the Egyptian Khedive in 1854 When De Lesseps visited Alexandia in that r the Viceroy gave him a residence in hat oity and enlisted him as a companion in his journey scross the Libyan Desert. Dar- Ing the journey the project was conceived and placed before the Viceroy, who approved It 50d granted the first concession in that year. A company was formed and subeription books were opened in Paris Dm 8, 5S. Despite the hostility to the project Own by England and leading engineers, ook was all subscribed for before Woe vein , Bubsequent concessions were secured in 1856, 1863, 1864 and two others In 1889 and 1876. Actual work on the canal was not be- gun until 1859, and in 1869 it was opened to the world. Its total length is a little over ninety-nine statute miles of navigation, of which sixty. six are actual canal, formed by eutting ; fourteen miles made by dredging, and eight miles required no work, as the natural depth of the lake exceeded that of the canal, The amount of earth and sand excavated was 80,000,000 eublo yards, The navigable depth is twenty-five and one-half feet and the width at the bottom seventy-two feet, The total cost of the sconstraction was #100. 000,000, much of it due to early British ob- struction, In 1870 the Canal Company found itself fn difficulties, and the Khedive advocate! plac- Ing England in control of the waterway. In 1574 negotiations between Lord Derby and France resulted in the transfer to England of 177,642shares in the canal for $30,000,000, For his share In this great undertaking De ps was decorated by nearly every Gov ernment of Europe. His own interest in the Buez Canal constitutes the fortunes that De Lessops leaves, It was late in the seventies that BE Lesseps conceived the ‘dea of a eanal across the Isthmus of Panama. Lieu. tenant Lucien Bonaparte Nyse went to Hos gata and obtained a concession for a canal across the Isthmus, This concession was purchased by Canal Company in Paris. It was 1881 before subscriptions for stock wers taken, howe ever, and ones opened the “woollen stock- Ings" of France poured forth their hoards in a golden shower, The history of the canal and the waning fath of the French people in their god, “Le Grand Francais,” is a matter of recent history, Alter $60,000,000 had been begulled from the “Woolen Stockings” and expended in bribery and extravagance of the wildest sort, the Panama Canal Company fa De- cember, 1588, was declared bankrupt, The subsequent Investigation and revelations astounded the world, and nearly overthrew the French Republic. They were followed by prosecutions of nearly every person of prominence counsoted with the formation of the Panama Canal Company, including De Lesseps and his son Charles, That the old Count had himself been cog- nizant of the corrupt use of money in con nection with the affairs of the Canal Come pany was not absolutely proven, but he was #0 seriously invelved that, with the other defendants, he was found gulity and sentenced to flve Jeans’ imprisonment and by the To DAY 8 fas of ore the beginning of the trials, how- ever, De Lesseps's health had given way and he was confined to his house, All news Japs wore kept from him and he never new the facts of his conviction and sentence, His sentence was never carried out and he has remained sinos his trial a broken old man oblivious to everything but past, At the age of sixty years he married Mlle ‘ y who was but nineteen years old. The alliance was remarkably prolifie of children, There have been eleven in all, The last was a daughter, born in 1885, De I visited this country twios ; the first time in 1580, when he went to Panama to inspect the Isthmus, and again with Bare thoidi, in 1888, when the Statue of Liberty was set up on Bedion's Island, He ———— TILLMAN A SENATOR. Elected to Succeed M. C. Butler In South Carolina, B. R Tillman was elected United States Benator by the South Carolina Legislature in jolat session at Columbia, recsiving 111 out of 1565 voles cast, M. O. Butler received 21 votes ; the three colored mambers of the House voted two for (George Hurry and one for W. D, Ceum, The votes stood in the Bonate, 20 for Tillman, 6 for Butler, la the louse, 102 for Tiliman, 15 for Butler, Exposures | The sacrament was ad- | ro. | mained in attendance all night, and until the | His health had been exceedingly | Canal | he | | four cowboys employed on the place, Eastern and Middle States, Poriox Commmssronkn Joux 0, Buxemaw, indieted for contempt of the Lexow Commit- tos, surrendered himself at the Distriet At- torney’s offlee and was admitted to ball in £1000 Rervnrioass earried the munlieipal elec tion in Boston, Mass,, eleoting the Mayor and a majority of the Aldermen, Brrar's wall-paper factory, covering half a square at Buffalo, N, Y., was destroved by fire, causing a loss of about &500,000, and throwing from 500 to 700 employes out of work, Ix New York City ex-Polles Captain John T. Btephenson was found guilty of bribery without a recommendation to mercy. He may get ten years in Sing Sing. Tie oath of offloe as Mayor of Now York was administered to William L, Strong, the | Mayor-alect, by Judge Barrett in the Bpeofal | Term of tne Supreme Court, A nzan end collision of two trains on the Brooklyn Union Elevated Railroad resulted | in siight injuries toa large number of pas. | sengers, wrecked an engine and blockaded | travel for several hours, Count Ferdinand De Lesseps was born in | Ho | | maintain State Insane, A venpror for £714.000 was rendered against New York City in a sult for taxes to Fraxx A. MoKeax, eashier of the Indian {| Hoad National Bank, of Nashua, N. H., dis- { appeared, and thers is an alleged shortage | of £30,000 in his accounts. eommercial department of the Frenoh Min. | South and West, Cmicaao polies belleved they had arrested Beely, the defaulting bookkeeper of the Bhoe and Leather Bank, of New York City, The prisoner corresponded almost exactly to Beely's photograph and published de- scription, Tax convention of the American Federa- tion of Labor opened In Denver, Col, ; Presi. dent Gompers read his annual report, Tux northbound Rook Island train was held up in Kansas near the Indian Territory border. Tho expross oar was looted, Tae man under arrest eed to bo Samuel C, Sealey, the defaulting New York bank bookkeeper, admitted his Identity. Errsers Apaxs, a well-to-1o farmer living three miles from Florence, 8, CO. in a fit of insanity shot his daughter in the head, He afterward shot his wile and then slashed himself to death, All three are dead, Tax pretty sixteen-year-old da Farmer Enos Dennett, of Plintst was shot dead by her thirteen.ye brother, The shooting was accidental, Canin SBemvaz delivered the annual ade dress as President of the Clvil Service Re form League at its convention in Chicago. IL. Cary Scnunz was re-al President of the National Civil Serv form Ls Chicago. George McAnany was elected Becrotary an New York, Treasurer Ar Fort Jones, Cal, a masked mob took William Dean, an Indian, who murdered William Barmors, from the custo ly of Con stable Dixon and hanged him to a derrick Taz death of Gaul, one chiefs, is reported (South Dakota) Agency. Sitting Bull in rank as chief, acted n ague at ){ New York, {ins W, Burt, of ¢ irom Washington. Taz President nominated General J, OC, Black to the Chicago Distriot-Attorneyship, Tux United States Court of Claims handed down judgments in 225 letter carrier cases in favor of the carriers for extra pay for overwork under the eight -honr law. The judgments ranged from #11 to #990 each, BrcarTAany oF THE IXTRRIOR SMITH ordered Agent Day to follow the Utes ifuto South- western Utah and take them back tothe reservation, Scnerany Cangrsee and Comptroller of the Currency Eckels gave their views on currency reform to the House Committes on Basking and Ourrenery, BEORETARY or THE Tamasvay Cantisie resented to the House Committee on Bank- ng and Carrency a bill embodying his plan for currency reform, and it was {atroluced in the House, Rarnzsewrarive Swaxsow, of Maryland, and Miss Elizaveth D. Lyons, formerly of Richmond, were married at the residence of the bride's mother, in Washington Taz President and Mm, Cleveland doned their country home at W the season and moved into the White House, Tux President renominated terstate Commerce Commissioner J, OC, nts, Thomas J. Clarke wis appointed Saperin. tendent of Malls in the New York Postofoe Tux Senate confirmed the following nomi- nations : Edward H. Strobel, of New York, to be Envoy Extraordinary and Minister Plenipotentiary to Chile ; Herbert C, Squiers, of New York, second Secretary of Embassy at Berlin, Brcnerany Laxoxt decided that the pro- posed New York and New Jersey Brides must be a suspension, single span strust re Prorgsson Laxorxy's asroplane was suo- orssiully navigated 300 yards in the air near Washingtor aban- odisy for in | oY Foreign. IERLIN treaty powers diplomatie relations with ah exchange of views about Busixess In ial have suspended Iirkey pending Armenia, Newloundland yiltioal is ‘risa paralyzed by the finan and § Tnx clipper ship Richard Parsons York, with six of her crew, was Indian Ooean { Now lost in the Tur Goodridge Ministry in Newlo resigned on account of the Tax body of Bir John Thompson, the de conned Prime Minister of Canada, was taken from Windsor Castle to London, where it will be smbalmed preparatory to its removal 10 Canada, Ture United States cruiser Detroit, with the Vatioan relies which were exhibited at the Columbian Exposition ia Chiloago last yoar, arrived at Naples, lialy, A maxp of about dians visited the ranch near Hermosillo, indland financial crisis In Raiz Boroena, and massacred The twonty Yaqui of Mexico, Indians burned all the ranch bulidings, SWEPT BY A TIDAL WAVE. and Bulidings Overthrown, A despateh from Santa Marta, capital of the Department of Magdalena, Colombia, says the town was inundated by atidal wave, Hoavy rains and strong winds oausal | the Manzanares River overflow ts banks, At the same time great waves of the sea swap! over the oity, wash Ing away houses and forcing the inhabitant « fo takes refuge in church steeples and the loftiest buildings, Many persons perishes’ The town of Lales has completely dle uppsarad and fourteen wara drowned ther Kantn Marta dos a Inrge banana trado with the United Ntates, It Is on the shore of a bay of the Caribbean Hea and has a population of about four thousand, INOREASED THE LIST. An Exteasion of the Classified Cleil Service, to The President, after an extended confer. ence with Beoretary Carlisle and Internal Revenue Commissioner Miller, issued an ore dor which has been in contemplation for some time, pulting storekeepers, Jauigers and clerks in offices of collectors of internal revefite in the classified Civil Bervioe, This ingrenses the list of persons who are thus agotected by the Clvil Bervies by about 2600, in Chicago, sup- | | Bouthern people werw unable to attend, ow- | for the attractive display of the wonde Many Persons Drowned in Colombia | products of the cusbiny 0 wonderful | situated on high rolling Innd, bordering the uz wows eeowzen, (fg NYY EXPOSITION. GREAT SOUTHERN DISPLAY AT ATLANTA IN 1895. %atioas wir Gates WIHT Open September 18 and Be Closed December 31 Twelve Exhibition Bulldings and n Midway Plaisance, Forelgn Take Part The Now York Times has a nowsy illustra - | tod account of the groat Exposition ot Bouth- | | ern products and progress which will be held | { 1845. pay { at Atlanta, Ga, in tho latter part | Through the courtesy of the Times we 1 0 lish {ts {Hlustrations an 1 make the extracts frown its interesting article Varied and wonderful as were the exhibits | nt the World's Columbian exposition at Chi cago, which closed a little over 1 year ago, following | Along that purt of the park whore the Mid. way Plalsanes of the exposition will be, oven nt this remotes day, may be seen the trenches behilud which the soldiers fought, Although it was at first proposed to have only ons bullding, which was to be large enough to contain all tho exhibits which it wns thought it would be possible to obtain, #0 much interest in the exposition was de. yoloped in the Bouth and in other countries that the scops of the enterprise gradually i extended until it was i provide ten bulldings for the exhibits alone, 1 exhibits the Government has appropropri- nted $200,000, and the Administration Balld- ine, woieh, in addition to holding | offices of the exposition, will contain an au Hitarinm that will seat 4500 people, Mr. Wilkins gave to the building set apart | for the fine arts the loeation on the top of the hill in the most conspicuous part of the grounds, The Government Bullding will nlso ba near by, on a high plane of ground, The other bulldings are all grouped about the lnke. In the centre of the park Mr, Wil. kins provided for tropieal hortieaitural gar- ; FET 2 ER i sn et | [pean (E RTI Cr tL "SE ate WOMEN'S Handiwork BUILDING, Atlanta it was, and part of the nu prise, and « particuiariy South, that Cause 0 i stitutions of mos which prevented th the pablie money T whi has been deni Atlanta in 1895, begin: her 31 ) IDAKS +h shonl (34) his wxp the { i in the Bo closing Deocen take the plase of whioh is usually hel be called the Cotton States and Internat Exposition. It is not i that it sha be a mersly looal or provineial affair, as the Cotton States Exposition has usually beet bat it wil exhibition of all t ducts of the South, as well as of Interesting material from all American countries and from as many foreign countries as can be interested in the projest #0 agen sfter the closiog of the Worl 4 air at Chicago, In view of the fact that American o tries are to be particularly interested in exposition, it was at first proposed to eall it the Pan-American Exposition, but the fe=or with which the idea was reosived by some forelgn countries seamed to give It an inter. national character. The exposition has bee indorsed by the ted States Goveram by the Governors J the Boutnern States, | and by all commerd®, Jies Interested in the dovelog ment of the 1 It bs pactad that the Kouthaern , A will be faliy represented in the exhibits and that thers will be many displays from Northern States, while the amount of material that Is pledge from South American countries fs lar enough to interesting, If no yi piete, res produ of th ntries I'he partiouiar object of this Atlanta Ex- osition Is the fostering of trade t eid the Southern States and orn Siales and felt by all 5B i 4 ton inten be an aEsure an exhitdt of the iroes and a8 000 relation lw Pan-American o ithern pecs Ini oa 4d sxioo, and, with the as made Yankees tan the Southerners are taking stops to make the most of it. Four Commissioners have been sent into Mexico, Central and South America, and through them nearly all ¢ eouniries have returned favorable replies to the invitations to participate in the exposi- the 8 tries, there is a large at mn uth ’ it is Ie ¢ ’ Ved ) ! M enterprises south yo (hu same spirit whioh } LN Ea ugh the exposition was at first out wl something after the plan of the usual exhibitions, it grew so steadily that It has now some universalin plan, I! was in last February that a mass mesting of the citizens of Atlanta was held to take steps t inauy [ the expositl Foll the World's Ex- a imte the plans © wing #0 closely upon { Manufactures and Libera i esque Ar { arehitecty Exp m the Arts... 216x370 100 x 500 comssnnes XIN “sans wes oo» 100X300 Machinery, Minerals and Negro Ball Basso: on The Government Buallding is of hilecture and has a floor abagt 50.000 square fest, A turreted tower { on rRraants Fhe structure, HATIRE WY fs apr n piatformn for th ments of the Department trio seare of ireau. s time the nsira. The Navy eX posite Woather B § orate the uty, President Diaz his Intention t f that co exhibits fro main, expected sOurons ale Bolivia, Paraguay, ta Rica, Eoua . Ch era, op # that which the balldings ing is designed t side, but In siairwass and high igh. Kaiva the Argentine Mashinery Hal achout most { NADA Ge The balld ra great deal of spe being taken It Is sixty-five Building in character, prov alls thr i the THE AR — sosition and the close of the Pacifie ( Exposition, at San Francisco, it was felt that many large exhibits could oMained for Atlanta with very little trouble and at comparatively small cost, The fact that the Bouth was so little represented at the World's Fair, and that the bulk of the vis- itors there came from the North, because the ast be ing to the business depression, seemel to make it almost imperative that there should be a wellorganized movement to provide Atlanta, which is the eapital of Georgia, Is Alleghany range, and is 1100 fest above the son. It has many fine sites for an exposition like the one contemplated, Of these, Plad- mont Park, which is situated two miles from the center of the chiy, was finally adopted, Its beautiful landscape features made It the most suitable of the namerous sites which wore suggested by the enterprising citizens, The grounds slope from the hills on one side to the line of the ratiroad on the lower bor- der, and were possible of development in a very artistic manner, A part of this park was dug ont so that an Inland lake, twenty acres in Area, was pro- vided, and around this lake, as around the lagoons at the World's Fair, it was proposed to group the principal bulldings, The lay. ing out of the grounds and the arrangement of the bulldings and their loestion was done by Chant Wilkine, of Atlanta, who was made Chief of Construction, Mr, Wilkins is well known to the Bouth as a raliroad and constructor, and has been very sucoesslyl in laying out the grounds for tho Atlanta Ex Pe aont Park Is histories Sherman was on his march to the sea At- Janta fell efaby him, General Hood unsacomslul in defending it, 10 be by the exposition of fi # Bouth sine the war, was 1a the { minerals middle of the tle ground at the time Sherman shelled atianie when the sity was I' GALLERY, Now Bing Bailt for the Display of Fine Arts at the Atlanta Exposition, I'he Electricity Building will be brilliantly Huminated, It is situated at the foot of the Inke, where its towers and arches, outlined in rows of Hght, will be particularly notice able, The bullding designed for forest ry and is to be erected of natural wood, something after the style of the Forestry Bullding at the World's Fair, Ia the in- terior it will be festoonsd with Southern moss and greens, The spaces between the posts and braces, which are of natural trees, will be covered with bark, A roof prome- nade garden, with an area of 26.000 square foot, will be cme of the foatares of this build. ing, Its sides wil be formed of palms and palmettos, In the Woman's Buliding there will be ex. hibits of books written by women, musieal compositions, patonts and Inventions and artistic work, Special sftempts will be made 10 secure a large collection of oll paintings, stohings and water colors, arohl- tectunl designs, souiptures, and models In clay, wood carving, smbrolderies, plain sew. Ing, ceramios and china painting, There will also be a cooking school and Xinders Rarten, The Fine Arts Building Is of the Italian nissanoce, with a tendency to the Floren. tine sehool, It is proposed to make the edu. eational exhibit better in wi sible, than the one at the W has not yet been decided to have a separate bullding for this exhibit, but aa the neoorded to it at Ch svt on fire and almost completely destroyed, the | General Colfer, called particular attention | | | | found necessary to | i I'hors will also be the Government Bullding, | {to bulld which and for the installation of | yh. exhibition of live stock and dairy prod- i ucls, { of any but first-cinss nttractions, tive colored men have become greatly i= torested in this proposed exhibit, Beveral of them are now traveling throueh the South arranging for exhibits, The Virginia and Mississippl committees are particularly ace tive, It fs oxpscted that this showing of the noegro's progress will be of mutual benefit to the blacks and the whites of the South, A spocial effort has also been made fo secure a botter display of tobacco than was over had before, The cultivation, euring, ‘marketing and manufacturing of tobaceo and of tobacco products will be shown in all forms and stages, Provision has »lso been made for music and lecture halls, and for Mr, Fleldor, Chief Assistant to Director. to the amusement features, He sald that while the Midway Plalsanos of the exposi- tion had been called the Terraces, it was ex- pected that the more popular term would be usd by the visitors, B® “We shall refuse to accept tho application There will bo including on street t Mexican village, | Beene in Mexico, with its cathedral, theatre and booths, mented with be ornn- A fine ore and the grounds will Mexionn plants, | chestra will provide music for this village, | Ample private capital 8 back of this enter | three-quarters of an hour, prise, and Its projectors have been at work several months collecting material, Theres will also be a pleturesque exhibit from Guatemalan, showing the bamboo huts in wileh will live Cari Indians, nut carvers and other natives of that country, Exquisite earvings on Guatemalan nuts, musical stones und other things will be on sale, “There will be an Hawallan village, with an exhibit from the Royal Maseam, deepsea divers, huln-huls dancers, and the pleture esque huts of that country, A German village will siso be one of the features of this part of the Exposition, Theres will be a beer garden sod a band to furnish musie for the people who assemble there, Instoad of seve eral Oriental villages, we expect 10 combine a thorough representation of Oriental ifs in There will be a model gold an sisctrie soenie theatre, and a beauty A company has also been organized ure A concession fora lift on the can- or principle, something on the style of | fushioned teeter, one village, mine, Y made to Exposition fessional ris are being luring and 3 ‘ bn secure for At- noestings of societies, so rombine pleasure the may f one of ties lght of and there not try to example wn by the ous Lh] SS — PREMIER THOMPSON DEAD. Canada’s Minister Suddenly at Windsor Prime Expires Bir John 8. D, Thompson, Premier of the Dominion of Canada, diel suddenly af shortly after adjourn Windsor, England, ment of the council which ho weat to Wind. sor to attend. He was accompanied by the Marquis of Ripon, Heary Hartley Fowler, Beoretary of State for India, and Arno) Morley. Postmaster-General, After Sir Jobs had been sworn in as a member of the Queen's Privy Counasil, be sat at lunchaon with the Marquis of Ripon and others, when be was suddenly taken 11, Doctor Ellison, Surgeon in Ordinary to the housshold Windsor, was summons! but Sir John dead before the dostor arrived, He sue od Bir John Abbott as Premier of the minion of Canada two years ago, nl was sein. Do- wl BEr— gir Sonn Thompson was bora in Halllax, Nova Sootla, November 10, 1844, has father being a native of Ireland, He had the best education that city afforded, at the public schools and the Free Ohureh Asadom: some years alter leaviog school 1 statesman reported the proceed Nowa Sootia Legislature, and tervals between the sessions i Ia with Henry Pryor, afterwards Stipendisr Magistrate, He was oalisd 10 the July, 1865, and after a successful practios was appointed a Queen's Counsel in 1872 During this period he was counsel for the United States Government with the American lawyers, before Fishery Commission sitting at Halifax un der the provisions of the Washington treaty Ho married in 1570 Miss Annie BE. Afeck and became a convert to the Roman Cath- ollie Church, In October, 187 he was ap- pointed a member of the Executive Counet and Attorney General of provinoe, hav ing run and being succesful as a member for the County of Antigonish In 1877. He was Premier and Attorney from May 25, 1882 to July 25, 18%) when the death of Judge Rigiey ue resigasd, made a Judge of the Supreme © Seotia. He resigned this office 25, 1885, and Joined the Domini ment as Minister of Justice and General of Canada, being slocted again his old county, Antigonish, He was alectod against most ve t n 1888 he was created | 4 1 George the negotiations of a which the Right Hon Chief Imperial Con } istorial posts he dispiayel great intelies foros and subtlety, with a keen grasp o whole political situation. However, many admirable qualities for leaders _ long judicial tralning gave to bis manner an austerity which was the worst feature in the reat Liberal's leadership of the Opposition fie had strong powers of debate, ani a m untarnished private obaracter., He was a most aopretentions and even, it is said by those who knew him intimately, a difMdent man, and an easy vietim 10 the wiles and subterfuge of the practical politician, bar in (renoral ' led or tht Companion I for his ser a new Hsbery t Mr. Chamber rissioner. In his LL a SELF-SLAINWITH DYNAMITE Michael Davis Blows Himself Into Fragments at a Quarry. Michael Davis, son of Joseph Davis, living in Marvin Hollow, near Walton, N. Y., has committed suicide with dynamite, literally blowing his body into fragments, He left the house, saying he was going to kill Mm. sel’, and weot direct to a quarry and into a storehouse, built a fire and began thawing out a stick ‘of dynamite. This took about Then, returai to the house, he loft his watch and start for ths Neids nearby. His father, who was in bad, on being In. formed of what young Davis had threatened, dressed himseol! as quickly as possible and Just as he reached the door heard the explo. sion. All that could be found was a large hole in the ground, The tress and bushes near were coverad with flesh, and at a dis. tance and in diferent directions both legs one arm and the head wers found, The head was 500 feet away, It went nearly 500 foot before it struck the ground the time, and bouneed nearly a dozen times in the other 200 leet, MURDERED IN COURT. A Judge Killed by a Desperato Criminal, Who Escaped, RH. Capehart, Justios of the Pence at Velpin, Pike County, Ind, while trying a raliroad man, same unknown, for some minor offense, was struck on the head by the and almost instantly murderer porn the and the of onoo in pursalt, : | | | | THE INCOME TAY RULES THEREGULATIONS ISSUED BY SECRETARY CARLISLE, What the Tax is to Be Levied Upon and How Returns Are to Be Made ~Exemptions, Penalties and Ap- peals—lustructions to Collectors Incomes Over $4000 Taxed. The Becretary of the Treasury approved the income tax regulations. Every citi. zen of the United Btates, whether residing nt or abroad, and every person re. siding or doing busines in the United States, who has an nnnusl income of more than 83500, i» required to make return. under onth, before the first Monday in March of ench year. The first return is to include all income received in the year 1894, from Jan~ uary 1 to December 81, Guardians, trus- toes, and all corporations acting in any fiduciary capacity sre required to make sim- flar returns for minors, wards or benefio- laries. Persons having less than £8500 an- nual income are not required 10 make re- turns, All iccomes of $4000 and over are taxable two per cent, The person making return is required to make afMdavit that he has included in said return all gains, profits and ineoms from every source reosived by him, or to whish he is justly entitled for that year, and that he is honestly and truly entitled to make all the deductions entered on his return, and that he has truly answered the interrogs- tories set forth on said blank form The gross gains, profit and income re- turned Ly persons are to include: Gross profits of any trade or business, wherever carried on ; rents received or sccrued dure ing the year ; profits from sales of real es- tate Patra within two years; farming operations and proceeds ; money and value of all personal property acquired by gilt or inheritance ; premiums on bonds, stocks, notes and BOU PONE income from trade or profession not by state ed salary and not heretofore snumer- ated; from salary or compensation other than that received from the United Btates ; from salary or compensation paid by the United Btates gains and profits of any partners unterest received or socrued from all » s, b is, or other securitios ; interest or coupons paid of any corpora vidends from corporations ; inc r child or ohildren ; all other sources of income not above spumerated, he deduction thousand do home undivided hir me of o | Fou within the your by items actually any business tained HORROR ( in two years tained in the year to be wor aa i] compensation over $4000 whict tax oi two per centum has been withheld by Meers of the United States Gov- dividends included in the esti- mates of gross profits from corporations on which the two per cent, tax bas been paid by such corporation. I! any person fails to make return or makes false return, the collector is to make returns for him from evidence obtained by summoning the person snd examining his books, and from all other evidence obtain- able, and shall add fifty per cent. to the amount of tax found due as a peaaity for neglect and 100 per cent, penalty in case of a franduient return, \ All corporations, companies and associa~ tons, both resident and foreign, doing busi- ness in the United States, are required to make annual return of net profits on a sep- arate blank 1g.covetibaqaiendar v The exemption of $4000 allowed to persons is not extended to corporations, but the re- turn must cover all net profits without ex- emption The annual return of corporations must inelude The gross profits from all kinds of business, the expenses, exclusive of interest annuities or dividends ; the net profits with- out allowances for interest, annuities dividend ; the amount paid on account terest, annuities and dividends ; the amount paid in salaries of $4000 or less to each em- ploye : the amount paid in salaries of more than $4000 to each employe, and the name and address of each of such employe The gross profits must inciude : All profits of any trade or business ; interest or cou- pons, from bonds or other securities of any corporation ; dividends received fn any corporation ; undivided profits of any cor- poration ; premium on bonds, notes, or stocks ; commission or percentage ; interest on Government sceurities, not exempt by law ; interest on other notes, bonds, and se- curities ; profits from sales real estate and from rents; profits from all other sources, 10 be enumerated, The operating expenses must include in- terest paid or accrued within the year on bonded or other indebtedness of sach cor poration ; losses actually sustained during the year, which must be separately stated and fully described as to csuse, date and £ all taxes actually paid; salaries officers and employes actually paid during the year: rents and necessary repairs ; all other necessary expenses, which must be itemized and fully explained to the return. I'he net profits are 1« amounts paid to stockholders iders ; the amc unt of undivided profits enrried to sur- plus or any other fund ; amount of net prof- its used for construction, enlargement or improvement of pliant ; all other expendi tures or investments from the net profits, Certain specified corporations for charit. able and lke purposes and certain savings banks, mutual insurance companies, and buliding and Joan associations are exempt from Income tax, In such cases it is held by the department that the intention of the ex- emption is to extend its benefits to the small DOCHERTY OX Der incurred luring I n sales of real estate delds ox ntracte ancer- EE ] or fon ¥ fro the ofin m of include all or share} | depositors and beneficiaries of such mutual and savings institutions, and that the so rations, as such, and those who speculate in | the shares, stock or unds are not the ine { tended beneficiaries of the exemption, Collectors are guired to exumine the articles of lncorporations and business meth- ods of Sogparutions claiming exemption, and where such are not within the class specif. ! cally exempt, 10 cause return 10 be made for taxation, as in the case of other corpora tions, The tax due from salaries of officers and from pay of employes of the United States is to be deducted from the first excess pay-~ ment over 84000 by pavmasters and re ing ofMoers, It is provided that no part of the salary, fos, or emoluments of any State, county, or muniolpal officer shall be subject to in come tax, and no return thereo! shall be made of the salary or fees of such officers, Baiary received by Government officials in 1804 shall be Included in the Arst anaual re- turn to be made on or before the first Mon in March, 1805, “Lpponi in the first instance, are to be ® by dissatisfied taxpayers 10 the ool Jector, and, If dissatis with his decision, the afipaiias may have the entire onuse, nl evidence relating there to the Commissioner of In- Bayete phates are imposed upon all of floors others who make known, in any manner, any fact or contained in ——
Significant historical Pennsylvania newspapers