'Yf JS?m?!vT V -UK. Y, pfPPff; ti THE' SCRANTON TRIBUNE-TUESDAY, JUNE 5, 1900. i EVENTS OF DAY IN WEST' SCRANTON WHAT DR. DE OBUCHY SAYS ABOUT PLAGIARISM. Admits Having Taken Passages of Rov. Mitchell's Sorrnon Bocauso of Their Great Application to tho Subject Proachod on Evan Wil liams Accopts a Pastoral Call. Strong's Automobile in a Mix-up. Moonlight Excursion and Frank lin's Picnic Other Notes. The charge of plagiarism has been made against Hev. Thomas do Gruehy, 1). V pastor of tho Jackson Streot Uaptlst church, in connection with the sermon preached hy him Sunday even ing and printed In this department yes teiday. In reference to the charge, the reverend gentleman stated to a Trib une mnn last evening Hint ho would not nttempt to deny the charge, and admitted that much of the discourse was culled from an address delivered by Hev. S. S. Mitchell, a Presbyteilan minister, at HulTalo, J. Y., several years ago. His explanation Is based off the fact that he has been overworked for sev eral months In liquidating the debt on the Jackson Street HaptlHt church mid, In view of the munlclpallrcform move ment now In progress In this city, took it upon himself to piepare a ser mon touching upon that question, -e-llevlng that by so doing he would be utglng his eongiegatlon to uphold the movement. In leading Hev. Mitchell's discourse on "The 1'iesent Call for a Hevlvnl of American I'atilollsin," he found there in the very substance of the sermon lie hail In mind and took the principal points and Incoiporated them Into his own sermon. Ills failuie to give Dr. SUtchell the proper credit was purely an oveislght, Hev. de Gruehy asscits. Tho pastor desired The Tribune to call his aeeuseis' attention to the fact that the last three paragraphs printed in yestei day's Issue were original, as well as considerable more of his nd dress which did not find its way into print. Dr. do Gruehy admits in a signed statement "having taken passages of the sermon referred to because of their great application to the subject ill hand, which has beep made so prom inent In our own community, and in "which the sentiments expiesscd by Dr. Jlltchcll were so pointed as to be pocu Htirly adapted to what I deslied to most vividly impress upon my own congregation. As far as plagiarism Is concerned, I feel Justified In using these or other thoughts of men. My only mistake was in not stating In my in- Dufour's French Tar Has Won Success, lit Cures Your Cold And Gives You Rest. FOR SALE BY ALL DEALERS. Warm Weather Dress Fabrics Today you will find our stock of Warm Weather Dress Fabrics at its very best. Every weave that will come to baud this season is now in our fixtures, and there is not a single pattern or effect wanting so far. Hut the breaking point is near, consequently if you have a thought of buying, it will be well to remember the old adage, "Delays are dangerous." Among the Summer W Leading ash We are showiug extensive ranges in Mousseline De Soie, Dimities, Lawns, Grenadines, Cordite, Tissues, Foulards, Mercerized Swivels, Etc. Our Line of White Wash Is matchless in its completeness and the values of fered will prove a source of much gratification to you Globe Warehouse The Livens Duty The Hvcr has two duties to perform cleanse tho blood nnd produce bile. You may know it is working lazily if you are troubled with constipation, dyspepsia, biliousness nnd dizziness. It Is trying to tluow Us work upon other organs. Hobtelter's Stomach Hitters will stop this. It makes tho liver do Its duty and thus, tho stom ach, bowels and nerves cense, to an noy. See that a Privnts Rsvemie Stamp covers the neck of tho boltlo. cukes IIOSTETUR'S malaria STOMACH FEVEK AND AGUE BITTERS traduction that some of the sentences were those o- Rev. Mitchell's." MOONLIGHT KXCUHSION. Tho third annual assembly of young people will be held at Lake Ariel, Tues day evening, Juno 12. The mere an nouncement of this event will causo (lulte a stir among tho younger society folks who have attended similar events, nnd nil will look forwnrd with much pleasure to the nffalr. David Owens and William A. Hut ton are the executive committee for the promoters, nnd past experiences have proven their capability in manag ing such an undertaking. Lawrence will furnish tho music, nnd the train leaves tho Krle nnd Wyoming Valley depot on Xorth Washington avenue at 7 p. m. shnrp. If the weather Is un favorable the change of date will be announced in the newspapers. FRANKLIN COMPANY'S PICNIC. The members of tho Franklin Knglne company, No. 1, have completed the arrangements for their annual picnic at Wnhler's grove, Thursday afternoon and evening, and In addition to the usual attractions a New England clam bake will be a special feature. The committee in charge of the affair have Issued special Invitations to their friends and nssert that "Whenever duty called the Franklin boys to your nsslstnnco they have responded to the call willingly nnd promptly, nnd it In your duty now to respond to their call with as much promptness as they do." Tho committee Is compo.sed of J. W. Hall. T. P. Daniels, Burt KIme, I'-. H. Hutchison nnd Simon Thomas. A parade will probably be held tomorrow evening advertising the event. HAS ACCEPTED A CALL. Evan R. Williams, a well-known young man from West Scranton, who Is at present taking a theologlonl course at Marietta college. Mnrletta, Ohio, has accepted a call to the Con gregational church at Coalville, Ohio, nnd will begin his pastorate on June 17. Recently Mr. Williams delivered the memorial address at Coalville before a large audience of veterans. Tho young mnn Is a son of Mr. nnd Mrs. Evan J. Williams, of Hampton stieet. His father Is flreboss at tho Cential mine. MINER'S GOOD FORTUNE. Thomas Renge, who resides at 119 Grant avenue, nnd formerly worked as a miner in tho Central mine, recently received Information which will lead to the recovery of a large sum of money left him by his father In England. Some time ago an advertlscm'ent ap- Weaves Goods reared In tho newspapers Inquiring for Thomas Bonz, who was heir to an es tate left to seven children. Ucngo communlcnted with his brother nnd learned that ho was the man want ed. Ho will return to England and claim his shnre, which will amount to upwards of $20,000. Renge enmo to America when a mere child, nnd settled In this city, nnd has been engaged In mining for mnny years. AN AFTERNOON MARRIAGE. Andrew Swnnston, of Vnndllng, and Miss Grace Wright Kedde, lnte of Scot land, were united In marriage at i o'clock yesterday afternoon by Rev. Thomas do Gruehy, D. D., pastor of tho Jackson Streot Baptist church. The ceremony wns performed at tho homo of Mr. and Mrs. Dowse, on Wash burn street, in tho presence of a few friends. Tho groom was formerly a resident of West Scrnnton and is well-known as an exemplary young mnn. Ills bride nrrlved in America on Saturday, and after the nocessnry details were ar ranged, the nuptial knot was tied. After the ceremony Mr. nnd Mrs. Swnnston left for Vnndllng, where they will reside. AUTOMOBILE WAS STUBRORN. Fred Strong's automobile delayed street car trnfllo on the Lackawanna avenue bridge last evening nnd caused much excitement. The operator wai running the cnrrlnge towards West Scranton when the propellers suddenly refused to move and It wns necessary for one of the street cars to start It on its way by gently forcing It off the tracks. The vehicle was made by Harry Strong and wns the first of Its kind to be operated In this city. After some dllllculty the carriage was put in run ning motion nnd returned to Its stable, opposite the Hook and Ladder house. GENERAL NEWS NOTES. The only school deposits received at the West Side bank yesterday wore from No. 10. They were ns follows: Miss Lees, $1.!0; Miss Murray, .90; Miss Nichols, $1.20; Miss Reamlsh. $1.37; Miss Morgan, $1.81; Miss Loader, .30; Miss Flynn. $2.n7; Miss Evans, .50; Miss Kellow. .1.1; Miss Wnde, .50; Miss Yost, .95; Miss Murphy, $1.1,1; Mrs. Ferber, $1.34; Miss Peck, .42; total, $15.00. The Ladles' Irish Catholic Benevo lent union will meet In St. Leo's rooms Thursday evening, and after tho busi ness session nn "at home" will be held. A short musical programme wilf be lendered, and refreshments will be served. The picnic of the Keyser Valley Hose company will be held this evening In the grove at the terminus of the Wnsh burn street car line. Tho boys expect a large crowd and have made arrange ments to entertain several hundred persons. The Rellevue Slope Accidental fund will hold a picnic at Central Park gar den this afternoon and evening. Patrick Lavelle, of Lafayette street, has gone to Philadelphia to receive treatment for his eyes. Ho lost the sight of his eye three weeks ago while at work in Briggs shaft. St. Leo's battalion has fitted up the rooms In the rear of their hall for a gymnasium nnd will have an Instruc tor In athletic work. Division No. 1, Ancient Order of Hibernians, will meet In regular ses sion this evening. All members are re quested to nttend, ns business of im portance will bo transacted. Mrs. Ann Tobln, of Jackson street, Is confined to her homo by Illness. A large number of candidates are expected to attend the meeting of the West Side Republican club next Thurs day evening, when tho campaign will bo discussed. Michael Riley, of Price streot, caused the nrrest of John Pores before Alder man John on the charge of assault and battery, alleging that Pores struck him while tiding in the carriage at the Ca pouso colliery. The defendant wns ad mitted to ball for his appearance at court. John H. Thomas, of Washburn street, a driver for Eynon A. Co., was thrown from a wagon recently nnd sustained injuries which rendered him uncon scious for a time. He Is now recover ing under tho care of a physlclnn. Children's day exercises will be held at the Washburn Street Presbyterian nnd Simpson Methodist Episcopal churches next Sunday. Tho Electric City Wheelmen will hold their regular monthly meeting in the club house this evening. Born To Mr. and Mrs. Louis II. Jones, of North Bromley avenue, a daughter. The time for holding the Sunday school services at the South Main Ave nue Welsh Calvlnlstic Methodist church has been changed from 2 to 11.15 dur ing the summer months. Thomas Fleming, John F. Durkin nnd Patrick Duffy were in Montrose last evening arranging for the annual ex cursion of St. Brenden's council, which occurs on July 4. In connection with Rev. Broderlck's picnic. Wesley S. Munger, of Morrlstown, N. J., called on Druggist Harry Jenkins yesterday. Thomas Hurst, of Tenth street, has returned homo from the Scranton pri vate hospital, where he was operated on recently. This month the Initial supper of the Ladles' Aid society of the First Bap tist church will bo served at the hom of Mr. and Mrs. Arthur Banning, '.'22 North Bromley avenue. The ladles, the Initials of whom are B, C and D. are preparing a choice, substantial menu, which will be Etrvcd from 5 tlii 9 p. m. Thursday evening of this week. GREEN RIDGE. Mrs. J. Elliot Ross, president of this society of the King's Daughters, en- Some people can't drink coffee ; everybody can drink Grain-O. It looks and tastes like coffee, but it is made from pure grains. No coflcc in it. Grain-O is cheaper than coffee ; costs about one quarter as much. All sroctrt ; 15c and lie. J THE FOOD DRINK V tertalned tho members of tho society and a few of their friends nt her home, corner of Sanderson and Electric ave nues, on Saturday evening. Mrs. W. II. Rockwell, of Stntcn Island, who has been the guest of Mrs. Palmer, of Delaware street, returned homo yesterday. Mrs. Joseph Koch and son, Theodore, of Capouse avenue, returned yesterday from an extended European trip. Mr. and Mrs. H. L. Halstead, o Delaware street, havo returned from a visit to Washington, D. C. Mr. and Mrs. William Cnrr, formerly of Peckvllle, have taken up their resi dence at the boarding house of Mr. E. S. Pratt, on Green Ridge street. Mr. nnd Mrs. George SIsson nnd fam ily, of Factoryvllle, are visiting Mr. and Mrs. C. B Shoemaker, of Capouso avenue Tho theory that lightning" never strikes twice in tho same place was upset Saturday evening, when Mrs. E. C. Dlmmlck's residence was struck. About twenty-five years ago, when It was the home of General Phlnnoy, the same building was struck. The bolt struck the roof, followed tho tin water pipes down the side of the building nnd spent itself in the ground, and neigh bors who rushed in to render assist ance found tho general and his family quietly eating their supper, not know ing the house had been struck. Dr. and Mrs. C. E. Foster nnd son, of Honesdale, are visiting Mrs. Foster's parents, Mr. and Mrs. J. D. Mason, of Sanderson avenue. Mrs. Winthrop Duncan, of Brooklyn, N. Y., nnd Mr. Ralph Hull, of New York city, are here to attend the Hull Kays wedding, which takes place to day. The friends of Mr. and Mrs. Louis Watres Healy, of East Liverpool, Ohio, have received cards announcing the birth of a son, Joel Watres Henly. Mr. Healy Is one of Green Ridge's favor ite sons, and ho and his charming wife have a host of friends hero who will rejoice with thorn In this their latest blessing. SOUTH SCRANTON NOTES. Junger Maonncrchor Boys Entor- tnincd Last Night by Mr. and Mrs. Albort Hoior. After the rehearsal of tho .lunger Maennerchor last evening, the society proceeded to the home of Mr. and Mrs. Albert Holer, on Alder street, the young couple married on Saturday evening last, and rendered a most delightful serenade. Mr. Holer, not to be outdone In gnl lnntry and knowing that the Maenner chor have good appetites as well ns good voices, Invited them to partake of refreshments, which they did, and a very pleasant evening was the result of their visit. ROWDIES AT CONNELL PARK. For some weeks past a gang of row dies have been tearing up things in general in and around Connell park, plucking up the shrubs and perform ing other acts of vandalism. Philip Foy, the f-pecinl officer in chnrge of the park, nndlng that he was unable to copo with tho crowd, conferred with Mayor Molr yesterday morning and at his suggestion se cured warrants for several of th'J ringleaders, who will bo arrepted and severely dealt with as an oxampla to others. TOLD IN BRIEF. The Neptune Engine company met in regular monthly session last even ing In their parlors on Cedar avenue. The ladles of St. Irene's Catholic Total Abstinence society were pleas antly entertained in Pharmacy hall last evening by a concert given by Cuslck. The Joint committee on arrangements from Camp 40, Patriotic Order Sons of America drum corps, and Camp 333, will hold a meeting Wednesday evening to further arrange for their annual ex cursion to Lake Lodore, on August 8. Work on the foundation walls of the new St. John's church, on Plttston ave nue, is being pushed very rapidly by Contractor M. J. Ruddy, and It is ex pected that the foundation nnd base ment walls will be finally completed In two weeks. While woi king on a drift at tho Meadow Brook mine yesterday after noon, August Smith, of Plttston ave nue, was kicked by tho mule which ho was driving nnd thrown down with considerable force, cutting a deep gash in his forehead. PERSONAL NOTES. Mr. and Mrs. C. J. Ruddy, of Cedar avenue, are visiting friends in Dale ville. Messrs. Gilhool and Kllllam, of Car bondale, who were the guests of Miss Margaret Roche, of Cherry street, have returned home. Cards are out announcing the wed ding of Miss Bertha Rose nnd Ru dolph Baker, both well known young people, of South Scranton, on Wednes day eyenlng, June 20. Miss Anna Saul and Miss Anna Jen ny, both of Cedar avenue, have re turned from a week's visit to Elm hurst. W. J. Burns, of Cedar avenue, ac companied by his two daughters, Evangeline and Eleanor, visited friends In Plttston yesterday. Henry Armburst, the Cedar avenue butcher, left on a fishing trip yester dny to Benton Center. Miss Rose Gallagher, ot Wllkes Baris, Is tho guest of Miss Mame Rud dy, of Cedar avenue. Dr. J. J. Mnnley, of Plttston avenue, left yesterday for a visit to his brother In Emmitsburg, Md. Pea Coal 31.25 a Ton Delivered to South Side, central city and central Hyde Park. Address orderr to J. T. fc"arkey, 1914 Cedar ave. 'Phone 6CS3. LICENSE TAX ORDINANCE. Celebrated Measure to Re Considered in Committee Tonight. The license committee of select council will meet this evening for the purpose of considering the now cele brated license tax ordinance which is said to have been the cause of all the alleged bribery charged by the Mu nicipal league. The ordinance at present, as amend, rd by common council, calls for a tax of one per cent, on the gross receipts of all street railway companies. It is stated that an amendment will be recommended by a majority of tho committee calling for a gradual in crease of this tax to four per cent, in four years. The following select councllmen comprise the license committee: W. M. Finn, Frank demons, D. W. Vaughan, R. II. Williams and Thomas J. Coyne. . Dr. Junes' Hcadnoho 1'owdcrs. ANY HEADACHE Will yield to tho soothing influences of that marvelous little remedy, Dr. James' Headache Powders Act directly on tho nerves not to stupefy them, but to soothe nnd strengthen them. Absolutely harmless. At all Drug Stores. 4 doses 10 conts. Cure Whcro Others Fall. DUNMORE DOINGS. Annual Banquot of High School Alumni To-raorrow Night A Coming Marriage Notes. Tomorrow night tho members of the alumni class of the borough high school to the number of one hundred will hold their annual banquet and dance In the Independent Order ot Odd Fellows' hall. Preparations have been going on for several weeks. From the opening ot the banquet nt 8 o'clock un til the close during the morning hours one round of pleasure Is anticipated. The following toasts will be made during the evening: Alumni Add! ess Thomas Jordan Response Prof. R. N Davis "School Athletics," Prof. C. F. NIcmoyer "Welcome to the Class of 1000," Ervln Miller Response James O'Horo "The Faculty," Sally Gllllgan Caterer Hanlcy, of Scranton, will furnish the banquet, while music for dancing will bo furnished by Bauer's orchestra. YOUNG PEOPLE TO WED. Invitations have been Issued to tho friends and relatives of Jeweler Oscar Henopp, of Cross street, and Miss Mar garet Glencross, of Grove street, an nouncing their marriage on Wednesday night, June 20. The ceremony will be held In the Dudley Street Baptist church at 8 o'clock. Rev. J. L. Krea til er, the pastor, olllclatlng. After the ceiemony a reception will be held at the home of the bride on Grove street, where a wedding supper will be served. The young couple nre well known In the borough and the announcement of their marriage comes with some surprise. OTHER NOTES. Tho reception to be tendered Rev. W. F. Gibbons and his wife by tho members of the former's congregation of the Presbyterian church will be held In the church parlors this evening. Rev. Gib bons has developed a spirit of love for his work nnd labors with his congre gation here that Is fully reciprocated and at the reception tonight this will doubtless be manifested. The Daughters of Erin held a meet ing last evening. William Osborne, of Main street, Jer myn, visited friends In the borough yesterday. NORTH SCRANTON. A very pleasant surprise party was tendered Mrs. G. V. Bentley at tho home of her sister, Mrs. H. H. Frank lin, on Sanderson avenue, Saturday evening In honor of Mrs. Bentley's sev entieth birthday. She was very kindly remembered by her many friends with cut flowers and potted plants nntl also a number of very useful articles. Those that had the pleasure of spending the evening with Mrs. Bentley were Mr. nnd Mis. Townsend Poore, Mrs. J. B. Van Bergen, Mrs. M. R. Kays, Dr. and Mrs. Purcell, Mr. and Mrs. E. B. Franklin, Mrs. G. E. Stone, of Philadel phia; Miss Marvine.MIss Florence Hull, Miss Millie Dlmmlck, Mr. James Kays, Mr. Marvin and Wllllnm Franklin. A very pleasant time wns enjoyed by all. Last evening the congregation of the Welsh Baptist church, on Wayne ave nue, held a Gymanfa Ganu In tho church pailor. Tho room was filled with members and friends of tho church, who listened to the vnrlous solos, duets and recitations rendered. At the conclusion of the programme Ice cream and cake was served and a soclnl time had by those present. An entertainment and social will bo held this evening nt the home of Lewis Davis on Wnyno avenue, hy the Chris tian Endeavors of the Welsh Congrega tional church. An excellent piogram has been prepared and those who at tend nre sure of having a good time. Tho annunl chlldien's day exercises of the Providence Methodist Episcopal church will be held next Sunday morn ing nt 10.30 o'clock. All news matter for The Tribune will receive prompt attention if left in the tin box at Davis' drug store, on the square. Over 150 boys and girls received tftelr first communion at tho Holy Rosary church last Sunday morning at tho 9 o'clock mass. At tho services In the evening tho children became members of tho Angel sodality Ralph, the young son of Mr. nnd Mrs. John Watklns, of Putnam street, is convalescing, after a severo Illness. Rev. Burton L. Rockwood, of In dianapolis, grand organizer of the Sons of Temperance, organized a new divi sion of the organization In this section last Sunday evening. MINOOKA. Mrs. Eva Snooks, of Plttston, Pa,, who has been visiting at the Camp belt residence the past few days, has returned home. Rev. Thomas Ren, of this place, is out of town for a few days. James Gallagher, a young son of Mrs. Patrick Gallagher, of Stafford street. Is dangerously ill. Squire O'Hara and John James, of West Mlnooka, huvo left for Lako Ccnio on a llshlng expedition. The Young Men's Institute have all arrangements completed for their coming excursion on tho 27th to Moun tain Park. A very pleasant days' out ing Is anticipated. All business places In town will bo closed on that day. A special meeting is called for this evening of Division No. 0, Ancient Order of Hibernians, to take place at thslr hall on Willow street to make arrangements for attending the fu neral of their docearod member, James Egan, whoso death took place Sunday evening. OBITUARY. James Corcoran, a prominent resident ot Arclibald, tiled Sunday night at 10 o'clock, Mr. Corcoran lias been nick about ten weeks and dculli vvss duo to general debility, lie was one ot the pioneers ot the lioiougli, havlwr settled here about fifty years ago. lie was nulte prom inent in the early days ot the town nnd lie had been frequently honored with oltlco by his fel low citizen. He was an Intensely religious man of excellent character and he was in every ic rpect a model cltir.cn. lie was the father of Mm. W. II. O'Connor, ot Dunmore, and of Mrs. M .1. Kearney, Miss Sarah, Jolit. j. ami 1'. J. Cor coran, of Archbald. Ills funeral will take place Wednesday morning. A high mass ot requiem will be sung in St. Thomas' (hurcli and inter ment will be in the Cathedral cemetery. Mrs. Michael (lallacher, wife of Michael Gal lagher, of the HarrlsburR House, on the corner of Kim street and South Washington avenue, pissed peacefully to rest jc'terday afternoon after an Illness of several weeks. Although she bad been 111 for some time her demise was not expected, and It came as a great shock to her family nnd friends. Mrs. Oalljgher was 42 jears of age nnd a most estimable lady. She Is sur vived by her husband, Michael (iallagher, and six children, namely! Mame, Kittle, Anno, Jamc, William and Kdvvard. The funeral arrangements have not yet been made. Mrs. Michael II. Oallagher, ol South Washing ton avenue, died yesterday afternoon at her home after an Illness of scleral months' duration. She was 41 years of age nnd before her marriage was well known in the city as Miss Mary Ann Oar ley. Her husband and six children survive her. Two brothers, Thomas ard William Garvcy, of the central city, and one sister, Mrs. Prank Mangan, also survive her. The date for the fune ral has not been fixed, but will be announced later. Miss Susan Mr.Uoon, daughter of Mr. and Mrs. Thomas McAloon, of Nicholson, died Saturday evening at the home ot her sister in lllngham ton, N. Y., after a long illness. Miss McAloon was a sister of Prank W. nnd .John McAloon. of West Scranton, and during her residence here a few j ears ago made a large number of friends. Her remains were brought to her parents' home nt Nicholson, Sunday, and the funeral will tako place at 0.30 o'cloik this morning. May Wyatt, aged 4 years, child of Mr. and Mrs. Oorge Wyatt, of 521 North Sumner ave nue, died jesterday. The remains will be prl vattly interred In Washburn sticct cemetery at 2 o'clock this afternoon. Margaret Van Hereon, aged 70 jears, died jes terday at 222 Meridian street. Death was due tn old age. The funeral will occur tomorrow afternoon. Interment will be made in Forest Hill cemetery. LETTERS FROM THE PEOPLE. Under this heading short letters ot Interest will be published when accompanied, for publica tion, by the writer's name. The Tribune does not aneme responsibility for opinions here expressed. The Public Accountant. Kdltor of The Tribune Mr: The question Is frequently asked the writir, what is a Certified Public Accountant? if you will permit I will try to answer briefly, through your columns. The "Public Accountant," a monthly publl cation devoted to the interests of accountants auditors and bookkeepers recently asked through its columns the queition, "What la a public accountant!" and rcoeied tnd published a num ber of replies from the best accountants of the United btates. The following are some of the answers: "A public accountant is one engaged pro fessionally in tho prjcticc ot accountancy. Tho term accountancy being understood to cover all forms of investigations of accounts, for the de termination of financial conditions, detection o( frauds or prevention theicof, or for whatever purpose data obtained from accounts may be re quired." "The public accountant is the consulting phy slcian of finance and commerce, lie understands the anatomy and physiology of business and the rules of health of corporations, partnerships and individual enteiprises. He diagnosis abnor mal conditions, and suggests approved remedk-s. Ills study and interest is the soundness ot the world of affairs." "An evpert specially In matters of account. Keeping an ofHcc cpen at call of public men, being paid for time occupied, not being a sal aried bookkeeper, having some recognlicd pro fessional status, in continuous pr.ic.tlce for many jears on his account or In the office of an other expert." "One qualified by training and experience In the science nnd practice of accounting; who originates sj stems of accounts adjitcd to special lines of business; who examines, critically, the accounts of corporations and others to verify their correctness or to detect errors or fraud; and who advises on matters of accountancy." "A disinterested adviser of the business man. One who can wain him of his dangers and pro tect his interests." I have made several quotations to show that there are miny points of view of this largo sulject which brings In what a public account ant is and what his duties are. A few days ago the writer in answer to the questions ot a person whom he had known for some time remarked that the duties of a pub lie accountant lequired him to be of asslstanco to merchants, manufacturers, bankers, build ing and loan associations, insurance companies, Individuals, partnerships and all kinds of corpora tlom. The person referred to icplltd, "That is a large held." lie was exactly right. Now we hac some definitions of a public) account. What is a Peitirieil Public Accountant? In brief, he Is a public accountant who holds a certificate signed by the governor of the ttato setting foith that ho has successfully paved nn examination, before the state boifd of ex aminers. Laws have been passed by three of the states, namely, New York, Pennsylvania and Mar; land, rccognl;Ins the profession of Certified Public Accountant. 'Iliese laws Invo ben placed on the statute books quite recently. Thus New York was the first In 1VJ3, Pennsylvania next in 1SW and Maryland in l'W The lavvs passed by these three states ale much alike. The following is jn extract from the law passed by I'enns.vltanla and approved by the governor Maich 29, 1SK): "Session of IKK). No. 17. An Act to estnli llsh a board for tho examination ot aieouutants, to provide (or the granting of certileates to ne. countants, and to provide a punishment for tlu violation ot this set. "Section 1. lie it enacted, etc, That any cltlcn of tho I'nited Stats, residing or having nn othce for the transaction of business in the state of Pennsylvania, being over the age of twentj-one jears and of good moral character, nnd who shall have received from tho govur.r of the Mate of Pennsylvania a certificate ol qualification to pi ail Ice as public expert countant as hereinafter inovided, shall be signed and known as a Certified Public Acci ant, and no other person shall assume such t. ur uso the abbreviation C l A., or any ot words, litters or figures to indicate that in persons using tho same is such Certified Publn Accountant. Every pcrscn holdlui; such certi ficate, and every co-partnership ot accounts, ev ery member of which shall hold such eertlllufcs, may assume and use the title of Certified Public Accountants, or the abbreviation thereof, C. P. A. "Se-ctlon 2. The governor of the state of Pennsylvania shall appoint a board of five ex aminers for the examination ot persons applj Ing for certification under this Act. Alter one thousand eight hundred and ninety nine, three extrnliiTH shall be Certified Public Accountants. The other two examiners shall be piactlelng attormjs in good standing in uuy of the courts of Pennsylvania. The ex amination for certificates shall be based upon an examination In commercial law and general accounting. ." The board ot examiners have adopted certain rules. The following Is a quotation from them which gives an Idea ot what Is required ot the applicants "All examinations shall be writtei.." "Examinations will ineludo questions on the fol lowing blanches: Theory ot accounts, practical accounting, auditing, commercial law." "p plleants intut complete alt four subjects within the time allotted for such examinations." "Ap plicants must onsvver correctly t least TO per cent, of all tho questions on each and every subject In order to secure certificates." Nearly all who have received certificates have their offices In Philadelphia or Pittsburg, only two or three have n'Hccs in other places. Very respectfully yours, Edward C. Spauldtng, V, P. A. Scranton, l'a., Juno 4, 1000. wmk ACTS GENTLY , jVE OVERCOMES -lDATIrt toBlTUAuCO OMUAU PERMANENTLY ,T5BVEtT5' BUY THE GENUINE -MAN'Ft) BY jr9RNIAjTG5YRVP fOB SALE BY All DRUGGISTS. PRICE- 50e.PtR BOTTty One Night to Denver CHICAGO & NORTH-WESTERN RAILWAY 'THE COLORADO SPECIAL, ' leaves Chicago at to every morn ing, via Chicago-Union Pacific & North-Western Line, arriving Den ver .so next afternoon and Colorado Springs and Manitou same evening. No change of cars; all meals in din ingcars. Another fast train at 10.30 t. tn. daily. New book, Colorado Illustrated, mailed on receipt of four cents postage. Call on any agent or at 4St Broadway, - fitur York 101 Chii'ISt.,PHIadtlphla 431 Vim St., Clnolnnatl 107 Smlthfld St., PUUbura 968 Wathlrtgton St., Boston BOt Main St., Buffjlo 111 Clark St., Ckloago 134 SuMrlorSt., CltQlland 17 CamBuo.Martluo, Dttrolt lKlKgSt.,tat,7onnto,Ont, NEW YORK HOTELS. WESTMINSTER HOTEL, Cor. Sixteenth St. and Inlne Tlace, NEW YORK. American Plan, J3.M per day and upward. European Plan, $1.50 per day and upward. I. D. CRAWFORD, Proprietor. 4. -H. 4. I For Business Jlcn .i. In tho heart or tho wholesale T district. T For Shoppers 1 S minutes' walk to Wanamakers; j. S minutes to Slegel Cooper's Big .. Store. Kasy of access to the great T Dry Goods Stores. f For Sightseers One block from B'way Cars, glv. . ln(? easy transportation to all ; points of Interest. -r HOTEL ALBERT : NEW YOKK. Cor. 11th ST. & UNIVERSITY PL Only one Block from Broadway. -- ROOITIS, $1 Up. Prlc'elole THE UP-TO-DATE LITTLE LIVER PILL CURES Biliousnoss, Constipation, DvsooDSia. Sick-Hond - ohn Ari I Ivor mMMMm Complaint. BfiVwarai 1 1 mtlW a-fAxcR COATED. 100 PILLS Sold by all drufttrlsts oe r-po or sent hy mntl. Sold by McGarra'a & Thomas. Drue Klsts,, 503 Lackawar.ra ave., Scranton. Fa, I If 1 1-1. J ladiinr.irtunatl.iatforarirrwBL AIIIUlBHl-Mllli.i.H,Jlloodrolli.r V fmthful l.rrori. ImC ItftHtr VarlOOCCl. . T send fur Hworn XMltmonUU aca Bokr "Troth" to I'ror. . i. TJltr-L. 31. , r 601 North Mith hU, 1'bllc.iltlpbU.l !. liilclvMr tlit ealr iwltllil la ttL M.tB la enra tvru ttioufh Ihf molt ccltl-raltd . Calm 1 u:lm failed. 1'reib ei guru! In 4 to 10 dty nooriS 3 t 'TTttTIffP'T CUBAN BRICrAND SLAIN. Juan Gonzales, tin Outlaw, Killed by Rural Guards. Santiago Do Cuba, Juno 4. Rural nuards killed Juun Gonzales, tho notori ous outlaw, und four companions near Sauua yesterday. Gonzales had been arrested several times, but he always escaped conviction because witnesses feared to testify against lilm. Tho otllcer of tho rurales who killed him claim that Gonzales nnd his band wero slain in a light, but there are na, Uvea who Hay that tho outlaws weru taken by strategy and then deliber ately shot. Color is given to this re port by tho fact that not one of thr guards was injured. Tho Gonzales band was the last well-known brigand organization in this province. Killed by a Train. I.anco.trr, Juno 4. William Fisher, agtct IA years, ot Itohrcritowii, an employe ot the I'erm s.vlvanla rallroail was truck by a train nrar that place this morning und received injuries which resulted in Ills death several hours later. UWER8TA 1 J 1 iillm 1 rnlt.4 f -r. v .H-.' -i
Significant historical Pennsylvania newspapers