STORY OF "AMERICA"
DR. SMITH TKllS HOW TllR NA
TIONAL HVMS WAS WRITTEN.
On a Acrnp of Waste Paper Kirat
Sung on July , 1832, In Ilos
too, and Hlnce Then In All
Tarts of the World.
IBID not know thnt I hail written
a National hymn till the convic
tion was forced on mo, writes
d Uev. 8. F. Hmith in tho Now
York World.
Whilo I wns stmlcnt in tho Theo
logical Seminnry in Andover, Mass.,
Mr. Lowell Mason, through whose ef
forts tho study of musio wns intro
duced into tho public schools of Bos
ton nnd elsewhere in this conntry,
brought mo number of singing books,
which Mr. Willinm O. Woodbridgo,
who had visited Germany to inspect
tho school system there, had brought
homo with him and put into Mr.
Mnson's hnnds.
Mr. Woodbridgo hnd been mnch im
pressed with tho German method of
teaching musio in the schools, nnd I
wns DHkcd to look through the books
and translnto such of the songs as
seemed to mo appropriate to our
American schools.
Turning over the leaves of ono of
the musio books, I found one song of
n patriotic nature set to the tune which
Englnnd clnims as hers because she
has so long sung it to the words "God
Save the Queen," but which tho Danes
claim as their, nnd which the Germans
claim as original with them, nnd of
the real origin of which I believe no
one is certain.
Tho musio impressed me by its sim-
FAC SIMILE OF THE FIRST TWO LIXE3 OF "AMERICA," A3 WRIT
TEN BY THE AUTHOR.
plicity and easy movement, and I was
at once moved to write a patriotio
hymn of my own, which American
children could sing to this same tune,
which I did on a scrap of waste paper,
' probably finishing it within half an
hour.
That was in February, 1832. I
gave the hymn to Mr. Mason with
others some translations, ani others
my own and thought no more of it.
The following Fourth of July I hap
pened into Park Si root Church in Bos
ton, where Sunday-school children
were enjoying a pntriotio festival. It
was at this children's Fourth of July
celebration thnt "America" was first
sung, the words of which I had writ
ten a few months before. Siuce then
I hare heard it sung all over tho
world.
lr. Smith's Career.
Dr. Sm'th was eighty-six years old
Inst October, nnd he is one of the Inst
of thnt famous class of Harvard '29
men which inoluded, besides the late
Dr. Holmes, the Rev. James Freeman
Clarke, Prof. Benjamin Pierce, Judge
Cnrtis, Judge Bigelow and a number
of others well known in Massachu
setts annals and beyond them.
The data for the following sketch of
his enreer were furnished to the
World's correspondent by Dr. Smith,
and he added the preceding aoconnt
of the way in which he came to write
the hymn.
Dr. Smith is a native of Boston, and
his family at the time of his birth
lived very near the historio old North
Churoh, where Paul P.evere ordered
his friend to haug the lantern aloft
After being graduated from Harvard
University, which he entered a Frank
lin medal pupil from the Boston Latin
. School, Dr. Smith studied for the
ministry. His first cbnrge was in
Waterville, Me., where he presided
over the Baptist parish for eight yenrs,
ocoupying at the tmrae time the chair
of modern languages iu Colby Univer
sity in that town.
From Junuury, 1842, to July, 1854,
he was pastor of the First ' Baptist
Churoh in Newton Centre, Mass., Do
ing also for the first seveu years of
that period editor of the Chribtian
Review, a quarterly published in Bos
ton. Dr. Smith then gnve his time to
foreign missionary work as Editorial
Secretary of tho Missionary Union for
a period of fifteen years,during whioh
time ho also preached constantly as
"stated supply," and kept np his lit
erary work aud teaching without in
terruption. From 1875 to 1876, he
traveled in Europe, accompanied by
iii wife, who before her mnrriage was
Miss Smith, a grand-daughter of Dr.
Bezekiuh Smith, of Haverhill, Mass.,
who was chnplain in the Revolution
ary Army nnd oue of the founders of
Brown University.
During the tiro years snooeedin;
September, 18D2, Dr. Smith again
vinited Europe and Asia, inspecting
missionary stations of all denomina
tions on both continents, inoluding
India, Burmab, Sweden, Norway,
Germany, Frauoe, Italy, Spain, Turkey
and Greeoe.
As an author, Dr. Smith has pub
' lished the "Life of Joseph Grafton,"
"Lyrio Gems" (a title given t)y the'
publisher), "Rook of Ages," "Mis
Tiionury Sketches," "Rambles in Mis-
suonarr Fields," "History of New
ion," besides many articles for news-
pnpers, magazines nnd reviews. He
has edited editions of many books
and translated in full an entire volume
of Conversations-Lexicon (Gorman)
for the "Cyclopaedia Americana."
He is an enthusiastic student ol
foreign tongues, speaking several
fluently, and has a reading knowledge
of fifteen languages. Dr. Smith is a
natural versifier, having bognn to
write poems when he was bnt eight
years old, and he has had more or loss
published each year since he wns
twelve or thirteen yenrs old. He has
written more than a bundled hymns,
inoluding sovcrnl of a stirring pntri
otio ohnracter, "The Morning Light is
Breaking" among others, all of whica
are to be found in the Psalmody.
Dr. Hmith still devotes himself to
literary pursuits in his homo in New
ton Centre, a suburb of Boston, whoro.
he has lived iu tho houso he still oc
cupies for more than fifty-three years.
It is nn old-fashioned, gabled struc
ture, low nnd brown, and in summer
is picturesquely overgrown with
climbing vices nnd shaded from the
road by trees.
Highest Decoration In Japan.
It is interesting to note thnt tho re
lations subsisting between tho rulers
of Germany and Japan are of a dis
tinctly friendly kind. A few weeks
ago it was announced thnt the Mikado
had bestowed the Grand Cross of tho
Imperial Chrysanthemum upon tho
Emperor of Gormnny, in recognition
oi tho military nnd naval instruction
given to the Japanese by German
officers. This order, which was es
tablished by Emperor Mutshito, on
December 27, 1887, is the highest in
Japan, and consists of a single class.
It is bestowed upon none but sover-
e
eigne, members of royal bouses and
tho Presidents of Republics.
Tho Order of the Chrysanthemum
has fonr emblems the collar, the rib
bon of the grand cross, tho decoration
itself and the star. The collar con
sists of four pnrts. The first shows a
golden chrysanthemnm blossom with
a second blossom springing from its
stem and curronnded by a green
wreath, bonnd with a fringed band of
gold.- The second part of the collar
consists of a device formed of golden
palm branches. The third part is a
gold chrysanthemum surrounded by a
rich wreath of green leaves, and the
fourth is an ovnl medallion of gold,
similar to the second division ot the
collar, but consisting chiefly of Japan
ese characters.
Tho ribbon belonging to tho cross
is covered with chrysanthemum blos
soms and leaves, and bears the word
I'Meiji" in ancient writing. In color
it is dark red, with violet borders.
The general style of the decoration
itself will be gathered from the ac
companying illustration. The rays
are white, with gold edges, and in tho
middle is a purple medallion, with
gold borders. In each of the four
corners there is a chrvsanthemum
flower surmounted by a blossom of the
ORDER OF THE CHRYSANTHEMUM.
same kind. Both are of yellow ena
mel, while the leaves are green. The
star is similar to the decoration, bnt
is not surmounted by flowers. It is
worn on the right breast. The rib
bon, wbioh is red, with violet borders,
is worn from the right shonlder to the
left hip.
It will be remembered that recently
the German Emperor requited the
courtesy extended to him by the
Mikado by conferring upon the Japan
ese sovereign the collar of the Blaok
Eagle.
Growing Violets In Franc.
In the departments of the Maritimes
Alpes and Yar the growing of violets,
which Is done in the' open fields, has
beoome an artiole of commeroe, the
value of whioh reaches into the hun
dreds of thousands annually.--United
States Consular Reports.
HXLER OF AX AFRICA EXPIRE,
CECIL
A speech was made by Cecil Rhodes
Prime Minister of Cape Colony and
the enormously wealthy President of
the company which owns the Kirabor
loy diamond fields in London to the
shareholders of the British South Af
rica Company reoontly. Ccoil Rhodes
is a man of scanty spocch ; it is tho
aptitude of his view which commands
respect. He spoke of tho "very large
piece of tho world" possessed by the
company measuring 1200 by 600
miles. A few years ago this piece of
tho world was almost unknown and
entirely barbarous. Now it has a
A Handy Sewing Basket.
In tho bottom of a light, round
willow basket thirteen inches in di
amotnr by three inches deep, is fitted
circle of pasteboard smoothly cov-
ered with lining silk over a thin layer
of wadding. This is all the lining re
quired. Around the nppper part of
the basket inside, nine spools, a pin
cushion and a shirred pocket, for
thimbles are fastened all in a row.
The nine spools (No. 20, 30,50, B sew
ing silk and shoe thread, blaok ; No.
20, 40, GO and basting cotton, white)
are each strung on a piece of ribbon
half an inoh wide by at least fourteen
inches long. Each ribbon end is
brought through to the outside of the
basket just below the brim. The
dainty pincushion, two inches square,
and the thimblo pooket of the same
material, have ribbon ties taoked with
tiny bows to their upper corners.
These are also passed through to the
outside where by tyiug the eleven
pairs of ribbon ends into neat bows
the trimming of the basket is com-.
pleteil.
Arranged in this way the threads'
cannot beoome tangleJ, an empty
spool is easily replaced and there is
plenty of room left for all the other
necessary furnishings of our handy
sewing basket. American Agricultur
ist. Effective nay ot Branding Aulinals.
The Arizona Indians have a peouliar
and effective way of branding animals.
The brand is made of steel, with a
knife edge. It is fixed on the head of
an arrow and shot with a bow at the
animal to be branded with suoh torce
that it cuts the mark in the hide.
New York World.
An Engagement In High Llfo.
Life.
RHODES.
railway, 1400 miles of telogrnphs,
magistrates' courts from end to end,
and a press, The natives aro content
ed with a rnle that is firm, and the
shareholders are pleased with the
prospect of A dividend that bids fair
to be equally firm. The territory of
the South Africa Company is managed
like an estate : but it looks uncom
monly like an empire, with Cecil
Rhodes as its absolute ruler. During
his recent visit to England he was re
ceived as if he were royalty itself, and
dinod with Queen Victoria by special
invitation.
Enster Lilies.
These exquisite flowers have becomo
popular for winter blooming among
florists, and their culture would be
gcnernl among amateur cultivators if
it were known that early planting is
essential to success. Many persons
get the bulbs in November or Decern'
bor, and because tho plants do not
come into bloom in January or t ebru-
nrr. they consider them a failure,
Benr in mind that they should be
started five months before yon expect
the plants to bloom. The bulbs start
slowly, and the plants are not rapid
in development, so that bulbs potted
in August will not bloom till January,
while those started in September will
not bloom till in February. Get large
bulbs. Give each lily a six-inch or
seven-inch pot, and plant two inches
under the surface, so as tc accommo-
jlnt a i-itli mil ttiA nnn'nnl t'nr.llnla
which come out along the styui just
above the bulb. Firm tho soil, witter
well and place in a dark closet to root.
As soon as the top shows above the
soil, bring the plant to the window
where it is to bloom. A cool but frost
proof room suits the plnnt until the
buds appear, when a sunuy, warmer
window may be given it. Water free
ly whilo the plant is growing and
blooming. The engraving is a fair
representation of a blooming plant.
As a rule the illustrations in catalogues
are overdrawn. Home Circle Maga
zine. An Onlou Social."
Cattaraugus County belles and beaux
have evolved a now game which is hav
ing a large run. It is called the
"onion social" and is played as fol
lows : Six young womeu stand in a
row, one of them bites a piece out of
an onion, and the young men pay ten
cent each to guess who bit it. The
correct gnessers Jtisa the other five
girls, while tho unsuccessful kiss the
ono who bit the onion. New York
World.
Growing Violots.
Violet growing, so important an oc
cupation in parts of this country and
even more so in Southern France, has
for two or three years been inuoh
hampered by reason of a disease that
attaoks the plants. The French grow
ers spray the plants with A solution of
copper, and thus save many thousands
of diseased ones, but the process is
laborious and expensive. New York
Sun.
Mir
JHf
THE GETTYSBURG SPEECE
SUBLIME AND IMMORTAL.
Few Words, but Well Chosen and Ex
pressive of a Nation's Heart.
I stood close by nnd heard that speech de
livered. It came upon us alter the ponder
ous and elaborate rhetorlo of Edward Everett
like a blaze ot real fire after a malcblosi
picture of Ore. tt sprang, like the strophes
of old, out of a chuatcned henrt almost broken
With the weight ot ooLquo.it, but still daunt,
less in Its American faith, and the man who
spoke the words was, tor tbe moment trans'
Hgurcd lor us, and bis furrowed nice and
gaunt form took on the light that never wni
on land or lea, so ibul he beenmo tbe arche
type ol the people themselves, uttering bettot
than he knew tuo groat prayer ol that lluel
aud better bumunlty that our fathers nnd v
oeuovea was to come witu liberty ana equality
out nt storm nnd stress and au unshaken con
lldence In nmn.
Hut I don't think any ot us than knew
how masterful la the speech ol tbo human
heart when It comes throngh tbo luruace to
these greut occasions nnd plants Its and Bin
cetlty by the aldu ol mere acbolarahlp aud
the grooved thunder ol rhetoric.
Wo bad to live on a lor quarter ot a century
and see that brief speech burning with uu
quenchnble llnme In our acboolhooks nnd
standing out with modest majesty on out
pngeof recorded history to comprehend how
Uod can touch with a living conl tbe lips of a
rail splitter Juat as be touched tbe lips ot a
tentmakor ol Tarsus and lilted the untutor
ed benrt ol tbe thueruuker, Duuyuu, Into
communion with the Immortal.
Turn It every way you can, tho Oettsburg
speech stands unique as n brief literary and
patriotic composition, it la trio noblest con
densation Into the Httest words ol nil the
emotions, aspirations and sentiments that
millions oi mute people wanted at that mo
meut to utter.
Ho Inwrought la that speech with tbe heart
of tbe occasion, and so majestically does It
sweep over Into tbe time to come, tbat I
anouiu mink nil men everyweore would dis
cern Its Inlrlnslo quality, but that is not the
case.
1 remember talking with Matthew Arnold
when he was In this country about Abraham
Lincoln you will remember tbat be said ol
Lincoln tbat be had no "distinction" and I
called his attention to the Gettysburg epeech.
I shall nevor forgot tbe Imperturbable Satur
day Hevlew stare with which be asked, "Ah,
what Is the Gettysburg speech?"
He bad ncv. r beard ot It, I believo when
he wet back be asked Professor Bryco wbat
It was about and when It was bunted up In an
American acboolbook nnd shown to him he
read It hastily and put It away with commis
erating reticence Amdkiw C. Wurr.Lin In
New York bun.
LINCOLN'S SPEECH.
"Fourscore and seven ye irs ago our fathors
brought forth on this continent a new nation
conceived In liberty, and dedicated to tbe
proposition that all men are created free antl
equal. Now we are engaged In a great civil
war, teallng whether tbat nntlon, or any na
tion so conceived nnd dedicated, can long
enduro. We nre met on a great bnttlelle d ol
tbnt war. We have come to dedicate a por
tion of thnt fle d as a tlunl resting place foi
those who here gnve their lives that tbnt nn
tlon might live. It Is altogether lining nnd
proper that we should do this, but In a lar
ger sense we cannot dedicate, we cannot con
secrate, we cannot hallow, this trouu l. Tbe
brave men, living nnd dead, who strugKled
boro, have consecrated It far nt-ove our power
to add or detract. The world will little note
nor long remember, what we any here, but It
enn never forget what tbey did bere. It Is
for us, tbe living, rather to be dedicated be e
to the unfinished work which tbey who founht
bere have (bus far so pobly advanced. I tit
rather for us to be hero dedicated to tbe
Rieat task remaining beforo u-, that from
ttese poeored dead we take increased aevi
(Ion to tent
llofi io that cause iur yrhl h they gnve theft
Inst full measure of derotiouj Uial we )'ti'B
resolve tbat these dead shall not nave died lu
Inst
rpmnl
vain, that this nation, under Clod, shall bnvc
a new birth of freedom, aud that the govern
ment of the prople, by tbe people, and foi
the people, shull not perish tiom the earth."
Ever since the war closed (len. William
Shakespeare, of Kalamazoo, has Leen trying
to rind a lad wbo bad taken cere of blin
while be was wounded, but bus not boen suc
cessful until a few days no. At Jaeksou,
Miss., In 18M, the general was wounded
seriously, and while lying on the Held, was
found by two drummer boys, wbo took care
of hire lor some time. Oue ot them was or
dered to take blin to Cincinnati, and did so.
while the other rejoined bis re iilnient and
was killed shortly afterward. Although the
boy attended blm for weeks, (len. Hhnkes
speare never ascertained bis name, and has
since tried In vain lo get some trace of him.
It baa turned up now, however, that William
Oilbey, now of Tort Huron, wns the boy, and
learning through the newspapere tbat Gen.
Bbakepeare whs having trouble nbout bis
pension, wrote to him and offered his ser
vices as a witness in tbe matter In case tbey
were required. Tbe old man will call on tbe
younger aoon, and tender blin In person hia
thanks for the services rendered thirty years
ago.
"If," snys "The Philadelphia Heoord,"
"there la any old soldier of the wnr who can
beat a record of sixty battles. I'resMeut
George c. I'latt, ol tbe Survivor's Association
ol tl
un ti
be Qtb United Stales Cavalry, who owns
up to that nuniDer, would like to n.eftt blm.
Mr, I'latt 'n!lej op AUguf-l 8, 18(11, aua,
Though engaged iu so n.any flghta, In four
teen of which be wrj d-'fin!'Ji '"'"'."i !?J
Oeneral Sherhliiii T7o f;;7;f rJfcTved 5
Scratch. AK0b the untiles tbrouD vvbieb he
parsed unscrntchPrJ vitro Malvern I'lll,
frcdorleksburg, Ilrnndy Hijjoh, thfc Wilder
ness, Hpottsylvnnin nnd many others equally
evere. He now furxues the peaceful avo
cation of a contractor."
The Department of New Joraey Is moro
than fairly prosperous, tbe division lias
tblrty-slx atroug camps soattered through
seventeen counties and with au active mem
bership of over ) ,.'-00. This can be easily
doubled by a little earnest and well directed
work, and now la tbe time lor theold veterans
to push their boys to the frnnt end Jill up the
ranks of tho Hons.
The Knlxnia Seoede.
District A seuibly No. 8, ot tbe Knights ot
Labor af.er a very stormy delegate meeting
ieutded to cut loose from theoldorgauueatlou
iud espouse tbe cause of the new Independent
Ordor uf KnUnta ol Laoor.
Too district U rouiposad ot the following
uaeruulie! Drawers, Marble, Slate aud Tile
workers, Street Car employes, Teainatera,
Uoxuaakera, Primers, Coopers, Haitwmen,
boiler makers, Puiuters, Cork workers. The
atrical Uuute employes, Ba.kot makers. Cigar
uitfkere, Soap makers, Brick maker, Plate
Lhasa workers, oue assembly each In flits
burg, two mUad assemblies, and Ave as
semblies of giass nous emp.oyes, located at
Bellevernou, Jeanuette, New Keusingtoa.Nw
Castle aud SoutUside, Pittsburg. All the
assemblies are iu good standing, and embrace
a membership of more than 2,500.
Evacuating Wel-Hal-Wel.
The Japanese are evacuating the advanced
?ohiou ubout Wel-Ual-Wel and tbey have
ibandoned Niug llui. Tbe greater part of
lapaueae army which baa been operating oa
.ho shun Tung poulueulaba re-em barked on
loard transports bound tor Talela Wan,
lorth of Port Arthur, on the opposite of
dm tUifot Potfhlll. .
Cincinnati distillers Uave defied tha trmi
b, refuaiug to advance price -
THE INDUSTRIAL OUTLOOK.
WORK AND WAGES.
Plans for a Monster Bituminous Goal As
sootatlon Unearthed.
The Pittsburg operators are organizing
more tliau anything else to control the lake
Irndo. It will be tbe effort of the Pittsburg
operators to control thnt trade entirely, tiur
Ing the eomlng shipping season It Is the In
tention to sell all the Pittsburg Inks coal
through ons company. One of tho reasons
Ihe Clovetnnd operators were so anxlnns to
sot the I'lttsburg Interests togetbor Is that
Pittsburg coal Is dragged far below the flgtiro
br the laku people nnd 1,'levelnnd buyers.
When the local product went Into the Cleve
land market undor tbo price cutting regime
tbe Cleveland buyers would go from ono
local operator to another and tell bow low
ho could get I'lltaburg conl. The product
was demoralized, and that more thau any
thing elso was what made, the Cleveland men
so anxious.
Tho Hocking Valley operators are getting
togother, aud It la their Intention to sell all
tli conl of the two Ohio vulleys through tho
Hooklnr nnd Hand Creek companies of the
valley. The Hawkins and other Ohio dis
tricts nre organizing, and tbo coal ol each
district, Including the local one, Is to be
mndo the "king" ot tbe different murkota,
according to domnnd.
It Is tbo Intention, nfter all of the associa
tion have boen formed In tho different locali
ties, to have committees of each ot the as
sociations moet and decide, on the products
for tbo dltterent shipments and markets;
also to nrrnnge a basis, and selling price for
each market. This Is the scheme now oa
foot, nnd by It the operators hope to makq
tho business n more bnrmonloua and profit
able one. Tbe Hocking Valley operators al
ready bare an association, and have been
selling tbelr coal through the two above
named companies. T he report ot the as
sociation shows $50,000 was saved last year
in tuo sa'anes oi agents.
AID MUST BE SUPPLIED-
2,200 Families Destitute In the Hocking
Valley.
Tbe Columbns, O., chamber ot commeroe
commission, which Investigated ths miners
destitution In tho Hocking Valley has report
ed as follows:
Throughout ths entire region we have found
the unemployed miners In the most extrome
conditions of destitution, depending upoi
tbo weekly Usee of tbe rellof committee foi
tholr entire subsistence. In the past yeai
tbe working time of these laborers varied
from 42 days to throe months. This has re
sulted In an average income to the miners ol
97 cents per dny during lH'Jl, There are
2,500 families which must be supported, and
It will require 1 12 000.
We therefore request your Excellency to
oall upon tbe people of tbo state to contrl
bute promptly the amount necessary to alle
viate this suffering.
TO IMaCBt MtNEDS.
The Llgonler coal company ot Oroensburg
Pa., whose works nre near Latrobe, bos ar
ranged with tbe Guarantors' liability and
ludemnlty company, of Philadelphia, to In
sure their miners agnlnst death or accident
without any cost whatever to tbe miners. In
case ot death the miner will get t500, and In
the event of accident one-half wages. Tblt
Is the first move In this direction taken by
operatora In this couuty, and is bound to
prove popular.
to oivt rnixnns worn,
The West Side dally newspaper publishing
oouipany, of Chicaito. baa boen Incorporated.
Tbe capital atoek is tSOO.OOJ, and the lueor
porators are James Grlltla, preaideut of tbe
Chicago typographical unlou, aud George W.
SHri'.i nod James M. Bale, both members nl
e organization. Tbe object Is the estab
lishment of a dally newspaper under the con
tile typographical union. No type machines
will be used,
Forty csxts a ton in Illinois.
Officers of the Consolidated, Mansion, Con
sumers and Crown coal companies, represent
ing four-tilths of the mines in the Jtellevlllc
district met lu East St, Loula with tbe execu
tive board, for tbe purpoae of deciding upon
a scale. It was unanimously agreed tbat 40
eeula a ton should be paid for band mining,
this price to beoome effective on March 1 and
remain In force six months.
INOLsND'S cnemploteo.
Mr. Sanies Kler Hardle M. P., bad a hear
log before the bouse ot eommona commlttet
which Is considering plana for the relief o
the unemployed. He admitted tbat tbe dis
tress was so widespread tbat a state grant o
X5.O0O.OO0 would only tide over tbe needs o
tbe unemployed throughout tbe country foi
six weeka,
At East Liverpool, 0 a now eleotrlo light
oompauy, composed of olty merchants, wat
granted the fraucblse by council to run tbeli
liuea through the olty. The .-ompany is t
run lu opposition to tbe East Liverpool Light
Company.
Tbe senate passed the bill authorizing thi
ritlaburgb, Monongabola A Wbeeliug Ball.
r ad company to build a bridge over tha
Mouongnbela river at Monongahuia.
THE INCOME TAX LAW-
mendmsnts Making Fxsmptlona In
Certain Cases.
Tbe bill hoi become A law by tho presi
dent's signature amending the not of August
28 Inft, known as tbe WiUon tariff bill, and
which Included tne provlslona for the collec
tion of an Income tax. Under tbe original act
Income tax returns were required to be made
belore tbo first of March. The supplemental
bill, which bus Just become a law. extends
Ihe time to April IS, but only as to the pres
ent year.
Another amendment made by the now law
Is tbat In computing Incomes uudur tho act
tbe amounts received aa dividends upon tbe
atock of any corporation or association shall
not be Included lu case such dividends nre al
so liable to a tax of 2 per cent on tbe net
profits of such corporation or association,
although such tax may not have been actu
ally paid by such company or association at
the time of making return by the person re
ceiving aucb dividends and returns.
An Important amendment la that in com-
mtlng luoomea the amount nouesaarlly paid
or Ore Insurance premiums and for ordinary
repairs shall be deducted. Many returns
have already been made without these de
ductions, and It Is presumed tbe aecretary of
tbe treasury will authorize all persona wbo
have made auoh returns to amend them by
luaertlng the deductions to bo made on ao
count of Insurance or repairs. This will
make considerable diflereuoe to many per
sons. When the bill was under discussion In con
gress It was computed that not more than
80,000 persons In tbe whole Union would be
amenable to tbe tax oa Incomes exceeding
4.000 a year, lint siuoe thuu, and In tbe
light ot luveatlgatlona made by collectors In a
number of revenue districts, the estimate has
been largely Increased, and the figures now
ore tbat something like S00,DoO perrons will
be required to pay the Income tux.
Salvation Booth bos llnisbed bis tour ot tha
United States aud will sail lor England, Wed-uc-aduy.
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j ".ion Zl"1 fsnCUJ