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9"?
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Vol. v. I-‘Whole so. less."
Norwalk, Conn, Tuesday Evening, fibril 9, 1895.
“Equal and Exact Justice to all Men 0/ Whatever State or Persuasion, Religious or Political.”——Jefl"erson
Price One Cent.
M
THE, . _ n .
D. M. Read”
. COMPANY.
BEGINS
MONDAY ,
AND CONTINUES
THE ENTIRE
WEEK. '
Excepting of course, Fri-
day—Good Friday. ' We
rather expect to outdo our-
selves this season. All we
need is your presence to give
our efforts life, action, move-
ment, existence—Being. The
more you enjoy it the better
satisfied we shall feel. It is
gatherings of this character
that makes us better acquaint-
ed with each other; an op-
portunity for us to illustrate
the resources of a big store,
and for you to admire the
arrangement of all this vast
amount of usefulness and
beauty without being expect-
ed to buy. The daybreak of
new possibilities, the dawn of
greater values, the sunrise of
a continued confidence.
Easter Gifts: Prayerbook
markers, sterling silver, for
25, 38 and 50 cents. Button
hooks——sterling silver, shoe
horns, paper cutters, nail files,
glove clasps, glove fasteners,
veil pins, hat pins, hat mark-
ers, coat markers, key rings
and chains, and belt pins.
A large assortment of ster-
ling silver belt buckles, waist
sets, neck buckles, and cut
silver side combs. We make
a specialty of real shell hair
pins, and large back combs,
There’s horn and celluloid
hair pins, and large back
combs, for 25 cents, that are
really bargains.
Wrinkles in American
Crepe Tissue. There will be
an exhibition all next week,
on the main floor, of the pos-
sibilities with Crepe Tissue
Paper: Lamp shades, table
decorations, ball room and
house draperies and flowers,
handkerchief, glove, confec-
tion and trinket boxes, rope
work and photograph frames.
Few people have any idea to
what extent the use of this
paper may be carried, or the
many exquisite combinations
that can be formed by the
exercise of a little ingenuity.
/
INCOME_Tl_X LAW.
Supreme Court Declares Much
of It Unconstitutional.
TAX 0N LAND AND BONDS OH
The Justices Were Unable to Agree as
to the Other Points.
- One of Them Thought the Entire Lav!
Null and Void, While Another “’as or
the Opinion That All of It ,Should Stand.
The Decision as Read by Chief Justice
Fuller—The linsterious Advance Publi-
cation Creates a. Sensation—A Synopsis
of the Law Which Has Been So Badly
’ Riddled by the Supreme Court.
WASHanON, April 9.-—-The anxiously
awaited decision of the United States su-
preme court in the income tax was ren-
dered today by Chief Justice Fuller. The
court knocked out the law so far as it
taxed incomes derived from rents and also
from state, county and municipal bonds.
By a tie vote of the court the law was sus-
tained in other respects.
The court’s opinion was as follows:
In Charles Pollock versus the Farmers’
Loan and Trust Company et a1. it is es-
tablished:
First. —That by the constitution federal
taxation is divided into two great classes
——direct taxes and duties, imports and ex-
oises.
Second—That the imposition of' direct
taxes is governed by the rule of apportion-
ment among the several states according
to numbers, and the imposition of duties,
imports and excises by the rule of uni-
formity throughout the United States.
Third—That the principle that taxation
and representation go together was intend-
ed to be and was preserved in the consti-
tution by the establishment of the rule of
apportionment among the several states so
that such apportionment should be accord-
ing to numbers in each state.
Fourth—That the states surrendered
their power to levy imposts and to regu-
late commerce to the general government
and gave it the concurrent power to levy
direct taxes in reliance on the protection
afiorded by the rules prescribed, and that
the compromises of the constitution can-
not be disturbed by legislative action.
Fifth—That these conclusions result
from the text of the constitution and are
supported by the historical evidence fur-
nished by the circumstances surrounding
the framing and adoption of that instru-
ment and the views of those who framed
and adopted it.
Sixth—That the understanding and ex-
pectation at the time of the adoption of
the constitution were that direct taxes
would not be levied by the general govern-
ment except under the pressure of extraor-
dinary exigency, and such has been the
practice down to Aug. 15, 1894. If the
power to do so is to be exercised as an or-
dinary and usual means of supply, that
fact furnishes an additional reason for cir-
cumspection in disposing of the present
case.
Real Estate and Rents.
Seventh—That taxes on real estate be-
long to the class of direct taxes, and that
the taxes on the rent or income of real
estate, which is the incident of its owne-
rship, belong to the same class.
Eighth—That by no previous decision of
this court has this question been adjudi-
cated to the contrary of the conclusions
now announced.
Nineth.—That so much of the act of
Aug. 15, 1894, as attempts to impose a tax
upon the rent or income of real estate
without apportionment is invalid.
The court is further of opinion that the
act of Aug. 15, 1894, is invalid so far as it
attempts to levy a taxaupon the income de-
rived from municipal bonds. As a munic-
ipal corporation is the representative of
the state and one of the instrumentalities
of the state government the property and
revenue of municipal corporations are not
the subjects of federal taxation, nor is the
income derived from state, county and
municipal securities, since taxation on the
interest therefrom operates on the power
to borrow before it is exercised and has
a sensible influence on the contract, and
therefore such a tax is a tax on the power
of the states and their instrumentalit—ies to
borrow money. and consequently repug-
nant to the constitution. '
Upon each of the other questions argued
at the bar, to wit:
First—Whether the void provisions as
to rents and incomes from real estate in-
validatesthe whole act.
Second—Whether as to the income from
personal property as such the act is un-
constitutional as laying direct taxes. '
Third—Whether any part of the tax, if
not considered as .a direct tax, is invalid
for want of uniformity on either of the
grounds Suggested? The justices who
heard the argument are equally divided.
and therefore no opinion is expressed.
The result is that' the decree of the cir-
cuit court is reversed and the cause re-
manded, with directions to enter a decree
in favor of complainapt in respect only of
the voluntai'y payment of the tax on the
rent and income of its real estate, and that
which it holds in trust and on the income
from the municipal bonds owned or so
held by it. .
Many Opinions Cited.
The announcement of the foregoing con-
clusions of the court was preceded by a re
' view of many opinions of the supreme
court from the time of (fillet Justice Mar-
shall dovm to the celebrated Springer case,
brought by err-Representative Springer of
Illinois, and by an exhaustive review of
the nature of direct and indict taxation in
the course ot- which the chief justice re-
viewed the debates leading up to the fram-
ing of the federal constitution. In con-
clusion the chief justice stated that this
opinion upon the Pollock case covered the
two other cases. .
The delivery of the opinion consumed
just one hour. Chief Justice Fuller be-
gan at 12:05 and concluded at 1:05. He
1......“ .. ‘ M-a»...—s-...
'I
was followed, bleustice Field. who read
thc first dissenting opinion, Sp'é’alflfi'g in a
low tone, that contrasted noticeably with
the loud' delivery of the chief justice.
The decision applies to three cases, the
first of which was brought iii the courts of
the District of Columbia by John G.
Moore to enjoin the commissioner of in-
ternal revenue from the collection of the
income tax, while the other two were those
of Charles Pollock versus the Farmers’
Loan and Trust company and Lewis H.
Hyde versus the Continental Trust com-
pany. Both appealed from the decision of
the" United States circuit court for the
southern district of New York.
The action in these two- cases was
brought to enjoin a voluntary Compliance
withthe 'law in the payment of taxes,
and when the circuit court sustained the
law Pollock and Hyde appealed to the su-
preme court of the United States. The
cases were then advanced on the docket
and were argued March 7, 8. 11, 12 and
13, Attorney General Olney, James 0.
Carter of New York and Assistant Attor-
ney General Whitney appearing for the
govqnmcnt and Messrs. Choate, Seward,
Guthrie and ex—Senator Edmunds for the
trust companies and Moore. The argu-
ment attracted more attention than has
been given to any case in the supreme
court for years, and the interest then
manifested appears not -to have diminish-
ed since. Thc lawyers fer Moore and the
trust companies attacked the constitution-
ality of the law on bread groun‘ds, while
Messrs. Olney, Whitney and Carter de-
fended it.
Dissenting Opinions,
Justice Field’s dissenting opinion was
largely devoted to a review of the provision
regarding rants and was a vigorous de-
nunciation of the principle sought to be
established by the income tax law, his
conclusio 5 being in conformity with those
announced by the chief justice. He also
attacked the law on account of the lack of
uniformity and dwelt upon its exemptions
and discriminations, which were, he said,
class legislation. He devoted especial at-
tention to the exemptions of savings banks,
mutual insurance companies and building
and loan associations. He quoted census
figures to show the extent of the operations
of these companies and said that if these
facts Were not convincing congress could
not be convinced “though one rise from
the dead.”
He took issue with those who contended
that there could be no legitimate limita—
tion upon the power of congress to impose
taxes.
Justice White’s dissent was largely ex-
temporancous - and was very long. He
favored the upholding of the whole law.
Justice Harlan followed Justice White
in a dissenting opinion, and the case was
closed. Nothing was said to show how
any of the justices stood save the three
who read dissents.
HOW DID IT GET OUT?
Advance Publication of Court’s Decision
\Vas Substantially Correct.
WASHINGTON, April 9.-—Tho premature
publication on Saturday of what has turn-
ed out to be practically the supreme court’s
decision of the income tax case created a
great deal of a sensation here. At least
two reputable correspondents can testify
that this article was paddled in "Newspa-
per row” and offered to them for ~ 55500.
Neither cared to touch it. Apart wholly
from any moral aspect of the case, the
“row” has grown a trifle suspicious of ad-
vance news about supreme court secrets.
The more circumstantial in substance
and complete the more open are such sto-
ries usually to doubt. One previous in-
stance is recent enough to linger in men’s
minds. A so called decision in the N e-
braska governorship case was hawkcd
about and finally sold, but when the actual
decision was compared with the advance
publication it was found that. although a
good guess had been ventured as to the
general conclusion of the court. the details
differed in essential particulars, showing
that the author of the spurious judgment
had not even had access to the text of the
genuine one.
While it is true that supreme court de-
cisions rarely or never havobccn published
in extenso prematurely, it is equally true
that here and there the main gist of one,
as in the present case, has found its way
into the newspapers in advance of deliv-'
ery. In the old days the judges used to
write out their opinions painfully by hand
and keep them in their own desks or safes
under lock and key. With the growth of
luxury in public places the judges have
fallen intoa habit of dictating to their ,
amanuenses, and the latter have not al-
ways been so discreet as they might. It is
hard sometimes to impress upon a young
man of previously slight experience the
fact that the comments and discussions to
which he is admitted as a listener, and
which sometimes are very candid, do not,
become public property until certain for-
malities have been observed. The cases
where leaks have occurred through inju-
dicious remarks made outside by the per-
sonal attendant of some judge have usual.
ly been where this judge has been author.
ized by his colleagues to prepare the text
of decision on which they are all agreed.
Where the court is seriously divided the
importance of silence and discretion seems
to make itself more felt.
When the court reduces a decision to
print, the mechanical work is done at a
private printing establishment, whose pro-
prietor is under heavy bonds to protect his
patrons. He cuts his “copy” into “takes"
himself, and no single compositor is given
enough to tell him whether the court has
decided pro or con or has split on the
question. The proprietor makes up his
forms himself from the small pieces of
print turned in by the several compositors
and even sets with his own hands any pas-
sage, like a summing up, which might
point definitely invone direction. He per-
sonally corrects the proofs, etc, and proofs
and forms are religiously locked up in his
safe till it is proper to release them. On
one occasion, a number of years ago, a
private printer gave away a printed proof
of a decision which had already been an-
nounced orally from the bench. The per~
son to whom he gave it was a lawyer, who
came to him representing that the clerk of
the court had instructed him to call and..-
get it. Although, owing to the fact of the
decision having been rendered in a cruder
form. no real harm was done by this pub-
lication of a smoother version of it. the
case was treated as a precedent and a rule
laid. down for all. time prohibiting the £13-
-.
render of a. prodf “£65.55? one assay stage.
The result is that litigants in-loWer tribu-
nals, whose cases hinge upon a current de‘
cision from the supreme court of the Unit-
ed States, often have to wait one. two or
three Weeks after the informal announte-
ment from the bench :to procure the'au-
thentio text of the desired decision. This
is inconvenient. but it loans to the side of
safety.
Mrs. 'Hamersley’s Third Venture.
LONDON, April 9..—-It is now said that
the marriage of Lord William Beresford
to the widowed Duchess of Marlborough,
formerly Mrs. Louis Hamcrsley of New
York, will take place shortly. Lord Wil-
liam has written to several of his friends,
announcing their engagement and saying
that the wedding will not be long delayed.
Standard Oil top-Leave Chicago.
DULUTH, April Slag-The Standard Oil
company is making arrangements to re-
move its northwestern distributingpoint
from Chicago to the " head of the lakes.
Tanks are now being built, and steamers
specially built for carrying oil are under
construction at Supergr.
' 2.1.1» ‘ V‘_
CEGARETT
Has stood the Test of Time
mom: sew THAN ALL or use
BRANDS comsmso
.. - new .fiagmwr 22.»: ~: “:1
A
Cure
Coughs,
Colds,
‘ Whooping
‘ Cough,
Soreness. of
hroat or
ungs, by using
Irv—i
9
all? slit
COUCH REMEDY
Very pleasant to take. Safe and effec-
tive. Cures colds in one day.
Sold everywhere. Send 2c. stamp for pictures.
WILLIAMS & CARLE’I‘ON, Hartford, (‘o-m.
7-:{
For Sale by:
G. A. Great" 8:. 60.. Nurwalk.
Substitute for Mother's Mil/r.
. Wallingford, Conn.
My boy has never been sick a day since he
‘ commenced taking Mellln's_Food, nor well
Q a moment before he took it.
' ' J. J. REDMOND.
Charlestown, Mass.
Gentlemen: -—Have been’ an invalid for
several months and Mellln’s.Food is the only ,
food I’ve had that I relished , and at the same
time nourished and strengthened.
Mrs. A. B. Davm.
SEND for our book. “The Care-and
Feeding of Infants,” mailed -
Free to any address. c
Duhber—Soodale 60., Boston, Haas. ,3
MW”
M .
i
S. Water St.
T,
iness.
than regular wholesale
N. B.---During this sa
a
low that we 0
sell them
Just Receivedfrom the Receivers of
E. S. JAFF
One of the largest dry goods houses in New York, Wh‘
were ooliged to put them-selves inthe hands of
a receiver in order to settle their bus-
We bought goods
. 'I}
I .‘i
I . ~
SO
le every purchaser to the amount
of three; dollars 0r over. will receive a handsome souvenir.
The great sale begins Saturday Morning. April 6.
])ON’T send your clothes to Dry
Goods stores or Tailors to be
dyed or cleaned.
ON’T be put off with poor colors
{when you can get your clothing
done nice, clean and fast at Tocque’s.
DON’T wait ten days for your dye-
ing when you can get it done in
three days at 'l‘ocque’s. ‘
ON’T rip your dresses all to pieces
to be dyed when you can get them
done. all made up at Tocque’s.
[)ON’I‘ Wear faded garments when
you can have them dyed like new
at Tocques.
N. B.—-Fine blacks a specialty. Done
for mourning in three days.
‘l‘ocque & Sons, .
Dyers and cleaners of ladies’ and gents.
garments, made or ripped.
TOCQUE’S FAST BLACK.
~ Wei-ranted not to rub ofi.
Dyeing and Cleaning Works, Broad
River Road, Norwalk.
”Norwalk agency, Singer Machineto re s
aneettls.
3 Water St.
NORWALK.
Easter llillinery Opening
' WEDNESDAY and THURSDAY,
APRIL 30 AND 4TH,
Consisting of
Hats and Bonnets, Rib-
bons, Flowers, Laces.
All Millinery Goods at very Low Prices.
For theconvenience of those employed dur-
ingithe day our store Will be open at 7:30 a. m.
an close at 9 p. m., opening week.
ALL ABE COBDIALLY INVITED TO CALL
SEASON or 1895 ‘
:Crafty, No. 12,022. '
RECORD 2.133;.
Sire Kentucky Wilkes, No. 1857 B.
22124 Dam Argo by Electioneer. No. ’.25
vice $35.00.
Bay Baron, No. 82,57.
REGORD,2,19%, .
Sire Baron Wilkes. No. 7758, Dam Carrie
'1]: b Ge 0 Wilkes. No. 519. Service
Elli es y (W513. E. LOCKWOOD. Jr.
' Norwalk. Conn.
0rd
Ser-
Piano Lessons.
BS. GEORGE W. BBADLEI, (daughter
M of the lato_Wm. B. Nash.) give efhclent
Land satisfactory instructions on the lane, at
her home, No. 193 Main street.
EAR. E. H. ‘WILSON’S
fitted in: gun
Norwalk, Conn.
DIS T/NC‘ZIVE
F521 7 URES .'
M/cll considered methods or
mslmclz'oo.
Dao "regard for llzc z'a’lzozola-
alz'w of pupils. '
Demands on each boy sailed
2‘0 his capacity.
C arefal observation of each
boy’s pngfcsa. .
Means carefully adapted to
the proposed and." _
Boarding Pupils, $500.00.
Day Pupils, $120.00.
intrusion LINE
BETWEEN
NEW YORK, NORWALK AND SO
NORWALK.
Propellers
CITY of NORWALK.
EAGLE and
VULCAN’
Leaving Pier 23, EastiRiver, N. Y..‘: 5 p- in.
Norwalk 5 p. m., South Norwalk 6 p- m.
Steamers go after and deliver goods any.
there in New York or vicinity upon applica-
tion to agents .
I:[orse Shoeing.
The undersigned has taken the shop in
the rent of S. T. Ruby’s on Cross street,
Ndi 3, prepared to do horse shoeing 1n
“stvcius manner.
John '1‘. Lycett.
1
i
6
Bil. §HEPABD’$ SANITARIUM
Odors exceptional advantages to the invalid
as well as to those who would keep in health.
That the turkish bath is one of the most pow-
erl ul remedies known to modern sciencc,is ad-
mitted by many of the highest authorities in
England, Europe and America.
lt’s success in Rheumatism. and kindred
diseases, has been phenomenal. Malaria. or
any blood poison, quickly yields to its potent
influence. Neuralgia, or nerve naln,is imma-
diately relieved under the influence of Hot
Air in the Turkish bath.
As a. Luxury. it surpasses all others, and as
3. Sanitary measure, a Turkish bath ever
week is invaluable. '
. By consulting the resident physician, in-
struction will be given to patients or bathers
enabling them to secure the greatest amount
of advantage possible from each Bath.
A skilled Masseuse and Electrician is in daily
attendance in the ladies’ department. and
competent operators in Massage will be sent
to residence on application.
For rooms and Board, address .
CHARLES H. SHEPARD . M. D
81 & 83 Columbia Heights. ‘
BROOKLYN. N. r.
has. MEADS’
gated
FUR GIRLS input; LADIES '
Spring Term Opens April 4th.
Fine college preparatory department. whom,
graduates are admitted on certificate to Well
lesley. Vassar, and other colleges. ' Complete
courses in languages 'literature. history, sci.
ence, art. and vocal and instrumental music.
Special primary department for little child.
ren under the care of Mrs, R. B. Craufurd.
Application for edm1ss1on or for Circulars
may be made to
Mrs. Mellville _E. Mead,
Principal.
HILLSIDE. NORWALK.
CHAUNCEY .L. PLATT,
PAINTER, PAPER HANGER, KAL'.
SOMINER & HARD woon
FINISHER.
All Work Guaranteed to be First Class
and at Reasonable Prices.“
I Can and. Will Sell You Very Fine
Papers and Freizes Very Cheap.
Sample Books of Latest Styles of Papers,
Frames and Mouldmgs Taken'to . .
Houses for Inspection '
on Notice by
PostalCard.
Shop and Residence
52 WHO” .flvcnue,
-x‘
E BOSTON STORE. ‘
WNDERFUNALUES
1 mu GOODS.
A
I
Norwalk Chronicler