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Page: of 4

. Taxing Money.
The Board~of Trustees of Sacramento recently applied to 8. W.
Sanderson for an opinion as to the
proper mode of, ‘assessing property,
and how money in banks is to, be
Yeached for purposes sof “taxation,
give the Judge’s reply as.to one
“idestiout ai follows: “By your sixth
question, as to: how money in. commereial'and savings bunks is to be’
yeached for taxation, + understand
The following story was related to
Sovor afin of money in hand . :
ns, says the Petaluma Argus, and is
vouched for by several citizens, who
heard the story as.told from the par’
ties. It seems that two. -little girls, .
almost young misses, aged trom” 1
for an afternoon stroll, and ‘yisited
Oak Hilt Cemetery. “As they” etter-. _
ed the neérépolis, their ‘attention
‘was attracted by a small grave, and
above it their eyes rested. on. a beqn}to 12-years; respectively, were out,
jury after being out a few misutes'returned with a verdict of guilty as
eharged in the-indijetment, and. defendant was ordered to appear for
(. Sententé on —
PRE op thirty to eighty bushels. per acre. 10 @’ clock..
eee Petty, Larceny,
~Coristable Cross yesterday atrived
from Frnckee, bringing with "hin a
man named Henry Kennedy, 6, be
ae
Cat as al re
"been issued by the United States. to
a
eonfined iny jail
"your desire to be informed whether
uch money and what money. is
taxable, and if so, to whom, and
what steps are to be taken-to-se0qrE
ite'daseasment. Money is taxalle.
There's nothing in the case of. the
Savings and Loan Society ys. Austin,
‘recently decided by the Supreme
‘Court, to the contrary. It is there.
‘bley but that court has: mot yet. de-elared that money is ‘not taxable.
What, then, is mouey? Or what are
‘solvent debts inthe meaning of that
case? All coins of. gold, silver, or
“Other metals, stamped by the aathority of the United States, are money.
‘But ate legal tender notes, issued by,
the authority of the United States,
money or solvent. debts? Are, gold:
notes, redeemable in coin, issued’ ‘by .
certain banks under the authority of
the United States, but, not a legal
terider in payment of private idebts,
money or solvent debts within the
dianing of thé Supremé’ Court? I
think Jegal tender notes ought to. be
considered, for the purposes . of ‘tax‘tion, as money, because’ they have
be used as money, that is to say, a
medium of commerce, and have been’
declared a legal tender in paymetit
of public and private debts with certain exceptions as to the. former, 1
also thiuk gold notes, after they,have’
left the banks, ought to be considered
as money for the purpose of taxation,
pered im her ear, ‘Don’t you know
tiful young girl, who seemed to ba
jumping‘a ropé.: In her /léft hand,
and pressed close to, her . breast, she
held a beautiful vase of flowers, and
. seemed the personification .of. innocence and happiness; Delighted at
. so attractive and pleasing a phengmenon, the young girls, instead of being stupified with wonder, or trans» held that solvent debts re’ not, taxa-} fixed with fear,’ made’ bold “to approach the grave, when, ta their
amazement, thé apparition vanished,
and the beautiful vase of flowers becaine: suddenly converted )into:.a
string of curtain ‘rings. ‘The ‘girls’
‘are pouitive i in their statement, and,
al, except thafithé feature’ Of'the little girl did notappearias distinct as
other people they.could see. at, the
time in the, cemetery. We are in‘forthed the girls propose-paying anhope of again aceing what: ‘appeared
to them a beantiful,spirit, . . Sal f
ANOTHER VERSION,
Sines the ' above was it we
have conversed with a ‘parént of One.
all there was seveti in the party, five
of whom saw the strange:figura; that
as they approached the — one of
the girls asked whoshe was,) when,
the épirit bowed her form and whisthen endeavored to reach out’ to
clasp the being, when it suddenly:
although not legal tender except in . disappeared. They returned: ‘to the
payment of certain public debts,
because they tre issued, upon the
credit andby the authority ‘ofthe
United States, to be used as money
Bik & medium.of commerce, and are
“‘yedeomable in coin: As tothe: last
two propositions, and especially the . 92d in every respect Seats dod aly i aid dispatoh.”
thé last, ‘my mind is far’ from being
free from doubt. .Thesé notes, un.
like coins, bave no intrinsic or ‘mer.
eantile value. Strictly speaking they . ~
are nothing but promises to pay ‘or
evidences of debts, Yet by force of
law they are endowed with the qualities of money, and to that extent
they are distinguishable from the
class of debts considered in.the case
of the Savings and Loan Society ‘vs,
Austin, While lam unable to bee
why. the rule in that case, if pushed
to'its logical consequences, will’ not
include these notes, I am thot pres
pared to advise that the Supreme
Court will extend the rule that far;
If they do the result will be that all
money will escape taxation. ©. For
every taxpayer, before giving in a list
his property for taxation, will
“take care to convert his coin into
Bry It is true the courts. might
“hold suéh_a course. to be a fradd
upon the law, and shoald the asses‘gor. aasess the taxpayer for cvin, de:
‘clare the assessment valid. But: I
apprehend such a case would seldom
occur, and the practical result would
be that no coin would be taxed,
Coin and gold notes are the measure
of their own value, and for the pur‘poses of ‘taxation ought to be rated at
par, But Ido not think this is true,
of legal tender notes. They are
‘recegnized in the legislation and
‘judicial decisions of the country,
. oth Federal and State, as being of
fess value than.coin, and coin re‘maims the standard by which the
value of all property of all kinds is
measured they ought to be rated for!
_ patposes of taxation of business, at
their market value and not at: par.
Méney on general deposit in bank ia
the property of the bank, and should
be assessed to them. Money on
_spevial deposit is not the property
of the bank, but of the depositor,
and should be assessed to him, The
~-€ surse to-be pursued by the. Assessor
in agvertaining the Amount of mone
on hand in banks is the same as in
othet ae (. is prescribed in sth
th section of the revenud act’
. of 1861. He should demanda sworn
statement of the amount of cont
ou hand, inclading capital.
senaral and special deposits,
‘
Vast
gravee second time, and again saw,
the little being. The gitls say that
eyes) long white hair, and was dressed in a white dress with « blue sash,
tractive, .
. The Crops in naan Costa County.
The Contra Costa Gazette,of. Sats
urday last, thus speaks of the crop
prospect in that county: “Though
the ‘small méasure of rain which has
fallen during the season and the to:
tal failiire of thé tstial latér rains, together with some warm, nd much
drying windy weather, left us 4
month ago with anything but encours
aging crop prospects: They have
greatly iniproved with the edcl weath+
er enjeyed since that date, though
we have had no rain except a little
dash.on Wednesday afternoon of this
week, which was not sufiicient to
moisten the road dust, and did not
equal the dews which have blessed
the végetation several nights during
the week past, With a continuance
‘of this weather for another month
crops through this. portion of the
county.” A turh of warm weather
and northerly wind would blight the
promise the cool weather has bronght
us, and though we might still hope
Nfor a partial crop, it could ‘hardly
reach:half an average onein the best
districts of the country. Last year,
with only a Yew. warm days about
the first of May, : we-had almost un-.
interrupted coo}. weather “for” six
weeks up to the middle of J gne, and
a half inch ef rain fell on. the last,
day of May that brought the meas:
ure of the season closé up to twentynine inches:. This year our total
measure is hardly more that twelve
} inches, of which not more than threequarters of an inch hascome to ug
since the close of February. The
next few. weeks is therefore the critical tine for our StOph.
Tue narrow gauge railways of the
United States make a totaldength of
325 miles. The length of ‘the lines
projected or bedines is about 3,000
miler. ‘
oe
A ia named Richard Miller, aad
4 about forty-five years,;has mystevienely a AS ge aa
Dr. P, Daxeacid 1 Miarnes; Maine,
‘say that everything ‘appeared natur=. other visit'te the cemetery, in the} .
of the girls, who informs.us ,thatin. .
the little fairy: (for so we call it) was . Governor.
beautiful in features,. haying. blud . ®°Y number of old Indian fighters,
who will jump at this chance to renew their old business ‘‘with promptwe wight’ calculate oh fair ‘average 6
was foun deed it: @botise near eae
days. It appears a ec” Rus.
sell was on @ spree, aid “Kennedy
followed him arodnd town, hile
he was taking w drink ‘at’ Payne “&
‘Dodge’s saloon, Kennedy walked up
and stole a purse which was lying on
the bar, belonging to Rossel},
* Plead to A oimsal and Battery.
Yesterday Chas.. H, Wentworth
charged with assault ta niurder en}
tered the plea of assault and battery,
Thé {juty: in, this’ casé Aisagreed,
Monday next at 10 o’clock was fixed
for sentence. ae
“Ay. Ri "LitetiBeld: ‘te Sing ‘been
quite ill. at: Virginia, ity, returned to
his home in this city, afew days ago.
‘He is confined to his room’but is improving. peey:
if IM Hung Jury.
The jury th the caseof Wintworth,
tried on, Wednesday ast, disagreed,
and were discharged at 10.0 ‘clock, P.
‘M., Pf, the court.
a He for the Wars!
Governor Booth having called for
volunteers to aid in putting’ down
Captain Jack, we shall now. look for
business, The company is to be
composed:of fifty men, each man to
me? Jam Little Snow-Ilake.” She . ®"™ himself with whatever weapon
he prefers. “A’commission has gone
to Yreka ‘authorizing J. C. Burgess
‘to raise a company.’ It will be ac@epted as i portion of the National
Guard, and commissioned by the
Siskiyou county contains
Immigration Statistics,
The monthly report of the Bureau
of Statistics at Washington, « contains
statements “of” the ‘immigration for
the quarter ending December 31,
1872. The total number of immigrants was 89,227, of whom 50,729
were males and 38,498, females. Of .
these, 21,167 were ‘under fifteen
years; 53,420, fifteen and under forty; 14,640, forty’ years of age and
over. The principal countries from
which they come were: Englands14,+
229; Ireland, 9,666; Scotland, 2,843; .
Wales, 162; Germany, 97,633; Austria, 1,203; Sweden, 2,085; Norway,
669; Denmark, 460; Netherlands, 235;
Belgium, 124; Switzerland, 634;
France, 4,699; Spain, 202; Italy, 3,125; Hungary, 787;Ohina; 1,248;
Canada, 6,146; Nova Scotia, 638;
They répresent 220 different océupations, classified as: Professional,
58; skilled; 9,833; tniscellaneous,
27,876: not stated, 2,453; without occupation (upainly women and chil7 48,907.
Three Men Killed. ?
A correspondent of the Reveille
from Lida Valley gives the following:
On Monday May 12th, & murderous
affray occurted at the salvon of Scott
& Fitzgeraid’s, in which three men—
Hugh Scott, John Duffee and George
Childs—were shot and killed. The
correspondent says the testimony before the coroner's jury was that two
zen wereplaying cards in tha saloon, when the game became quite
exciting, and the outsiders betting on
}the result. « Géorge ec
B. Hoblin, both . outsiders,
an altercation‘in-which the latter.
struck the former with his fist,
Childs immediately drew a six sho oter and shot Hugh Scott, a bystander, twice, both shots taking effect,
killing him instantly. Childs then
shot John Duffee, also ah innoeent
bystander, the ball severing the fem.
oral artery'of the right thigh. Daf.
fee died in thirty minutes. As soon
as Duffee was shot, some n in
the crowd, unknown to ejury;
Sired . Cul ling ham nan
{ emir’ 3
Peanuts,
Be ——: of’ peantits in the
yesterday. th
> rob the wn ing tbety miles porthé my from Wilsig and . mington, N, C., ba os yh
; Bikchville, was . that, it i¢ s . , the importation
oe “seks bed . from the West t of Africa has
y District Attorndy Deal, and . . wholly ceased.“ is is a 'stnall item. ©
ek by torn re lg The . in the aggregate of farm crops, but}
itis by the enconragement of such
to form a diversified agriculture, that
the prosperity of the country as far
as concerns farming is promoted.
‘The North Carolina lands yield trom
The seed is sown in drills with hardly mofe Garé than potatoes, and.almost any soil of average fertility will
grow the crop. After the plant be: ging to shoot up it may be hoed, or
‘the earth thrown about it withthe
plow, Itis known in the SpanishArherican countries by the name of
cacahnete; andin’most warm regiéns
seemsto.be coming more and more
into cultivation, mainly as. a source
of ail which is used to adulterate
‘that from olives, although cotton
seed oil is @ sharply competing riva]
for this purpose: The eultivation of
peanuts in, California hasassumed
considerable proportions as an important industry, and our rer aaah
sumption fs supplied from home
culture,
adapted to their growth, “and im. mense quantities could be raised here}
for-etport did the foreign demand
require it.
Exrenstoy.-The Territorial Enters
prise says a considerable force of men
are engaged:.at ‘the northern’ terminus of the Virginia and Truckee
Railroad; near the Ophit works, at
framing timbers and excavating foundations for the piers, of the heavy
trestle work extending two or three
hundred feet north on E street, until
the high ground west of the Ophir is
reached. A great quantity of timbers of all sizes is on the gronnd,and
good progress in their shaping is being made. The road at this point.
crosses the head of Six-mile Canyon,
and it is doubtless the intention of
the Company to extend it to the head
Seven-mile Canyon, about one-fourth
ofa mile farther north, where may’
the construction of ore and coal
dumps that are afforded at the present termlnus. .
Romorep Resicnation.—It is ‘rumored that Chief Justice Wallace intends to.resign his position on the
Supreme Bench, during or before
‘July, in order that the people may .
elect his successor at the same time
they elect Beleher’s. ‘Wallace is said
to be moved to this course in justice
to his own reputation, and. out of
his respect for the people, having become satisfied through the assurance
of his friends, that he will be by the.
next Legislature, chosen United
States Senator to succeed Casserly.
Micnarn Preaskp.—Mr: Michael
Reese, the capitalist of San Francisthe Supreme Court, exempting solvent debts, and in practical effect exempting money from taxation. Michael says he has $1,500,090 in New
York and in Europe doing duty,
which he sent abroad to escape taxation, but-now that it has been declared frée he has ordered it home,
and will thus. add that much to the
cash capital of State. 25 ae
A LITTLE girl, n nine years old, in
Milwaukee, Wis., who ‘had stolen
nine séts.of eat-tings from girls of
about her own age, has been cut
short in her downward career by the
police. Her plan was to accost the
girls im the street, inform them that
pretend to adjust it, work out ‘the
rings and run off before the astonished owner could stop her.
"Many of the former scholars of
Prof. Agassiz’s. school for young ladies have sent him a present of
$4,050, and he has said he will appropriate it to a long cherished
scheme of his—the arrangement of a
onin the Museum of
Com logy; illustrating in
& nutshell, as it were, all the relations existing among =
THSRE are sixteen colleges
England. Seven are controlled
the two by the
Baptists, two by the Episcopalians,
and one each
i imate
Our Jands are admirably
_ Vincinta ann. Trocger, RAmLRoap };
of Cedar Ravine, a short branch’ of . ;
be obtained «the same facilities for .
vo, is delighted with the opinion of . ,
their jewelry was falling, and then, . thereof as
by 5 AY soap
betting and padl-selling in every
form at theNational Raa, in
Springmia, dn July. . Bil
fone
went to Newberry county, South
corey ee to carry on the dairy busiss, became dissatisfied on finding.
ts a not well adapted to the rnising of clover, and have left their
farms, tit gone to Illinois.
wrecked passengers of the Atlantic;
gave them $1,231, and has sent the
balance to Rev. Mr. Ancient-for the
poor fisherman at at Prospect.
Til., lately drank three quarts ‘of
whisky to overcome. the effects at a
iaeesumniie® bite. FE
A Rowan man has been bonnd
over for trial for alleged crnelty to a
fish. He cut off:the tail. ot a stur:
geon.
Hora isa window in an Albatty
hotel ont of which five different meni
have. » leaped to their "death.
Tur State of New 7 ersey has sdded
732,000 to its ore. within the
Aw Ohioan. tecently wlaed insult
to injury by.selling a stolen horse ta.
the very man from whem he stole it,
‘Iz is a remarkable fact’ that the
human hair grows nearly twice as
fast in Europe as.it does in Ametica.
A BvILpING lot was recently sold
per square, foot. "e @
>
Tar pean of Chicago have
purchased a $500 monument for a deceased member of the craft.
‘Neprisea is out of debt, and prohibited by her constitution from incurring over $50,000 of, it,
ARPES EASA ARES WRI OS OE EE
BORN.
i Willow Valley, near this city, May 21,
1873, to the wife of W. 8. Heuston, .a'son.
A LEE
CIGARS, TOBACCO, PIPES.
J. JACOBS
OULD soepeetny infortn the. citizens of this city and surronnding
towns that he is in rman receipt of the
very finest brands o
CIGARS,
TOBACCO,
‘PIPES,
ETO: ETC.
9 abt
Which he offers for sale, wholesale and .
retail, at the lowest cash prices
eectonm “Fowl want the finest brands
of itavana rs can seccommodated
calliug‘at‘my store. My arran; vf
such; and with a hav? _stock. on hand,
am «abled to ely retail dealers with
sigue atid To! lower rates than they
can buy’ the same brands in San’ Francisco.
Call ond examine the goods and prices,
@. JACOBS,
my23. Masonic Building, Pine Street.
PROBATE NOTICE.
S* ATE OF CALIFORNIA, County’ of ‘Nevada:—In Probate Court. In the matter of the Estate of Builey Allison, deceas—
ed. It et herd art by the’
tition presented and tiled by Edward Rive
son, the Administrator of the Estate of
Bailey Allison, deceased, pra: for an onder to sell real estate; that said estate consists solely of an individed interest of, in
and to certain plac=r mining claims; that . )
it is for the best interest of ‘said
said:
be sold,
estate tha
interest and the whole thereo
that: it is necessary tosell the
. whole of said real estate, to pay the debts
outstanding against raid deceased, and the
debts, expenses, an@ charges of adminis.
tration. It is theretore ordered’ by the
Court that rovadag Fair interested in said
estate a) the taid Probate Court,
in the Gouuty of Weveds, at the court room
of said Probate Court, on’ Tuesday, the Ist
day of July, a. pb. 1873, at eleven clock, in
the forenoon of said day, to Khow ‘cause, if
. any they have, w’ way hn eee —angle
granted to ¢ the itor to se)]
the whole of said real po en or 80 much
may be And thata
copy oe Ahdta onder” be spabaie he pateishet ut Teast
four weeks in the Ne t,
a Const ol ican aie oe and Ppublfaed fe the
tion 4 com, pleted
day set for
JOHN CALD
Nevada City, May 7 308, 1873.Office of the County Clerk of the .
Nevada. I T. C. Plunkett, County Cler!
the County of Nevada, State of Oalifornia,
that ssid publica.
., PRESIDENT Warts h Ordered -the .
best boat Blakie cape ild for the . .
students of Corn niversity, up. .
on their promisi gto ace .
‘Tur ‘tolotty of Dahes wr ett
Boston raised $1,897 for the.
A cuitp six years old,.in Dwight,
in London at the rate of $160 gold :
not be :
A
' Feceint © PP Bernt and dole tn the Sor
Se,
—
Panis Sbssth
_ ike ona Ponreen oF ‘
i! ae
BLOOD,
gies quickest and =_— certain care
SCROFULA;
-REEUMATISN,
‘FOUL ERUPTIONS,
OLD SORES
Be
ia kinds of diasian isisin
aaneanei bleod and ieaieaners f 6 from
OP NEVER. FAILS
In effecting a evmplete cure, if nseda my
T ficient length of tim
For sale b Dinagiets and
‘Medicines. 2" Dealer in
FOR SALE.
Gh ehalilabhcl offers-for-saie,cheay
for cash. the Quartz mili, Building sid
Jot, near the Suspension Bridge, NevadaCity,
pont pM the “Sitles” Mill.” Also, t
wa! ght longin, coud ro
epter seh on aig rd fy ay Yer
oy M HUGHEs,
Nevada, May 200, 1: 1373.
a
CONTRACT ‘will be let tothe fowest
Aone forthe ge of an bung
oisting > Works ‘amp, from the
Auburn mine-to e Wyoming mine, Mt,
er in working: order. Also, a new frame
Iding to be byes “Bids willbe rece ved
until the Ist of June. ‘For further infor.
‘mation inquire of =
OHN PEARD,
Nevada, May 2ist, 1873. ia
RANCH FOR SALE.
Offer for sale 640-acres of land, situated about one mile from Freach
Corral, at the junction of the San Juan and
Cherokee Toads; 200 acres of which is um:
der fence. There is on the premisesa large
and commodioushbuse, calculated for tayern’ purposes, and it is ioacsirably lovated for
the accommodation of teamsters and. travelers; ‘There até also on the. premises two
other dwelling houses, a, lerge barn and
stables, two-goed orchards bene differ.
ent kinds of fruit, and also 800 bearing
grape yines. The ranch is well timbered
. gether or divide it in lots tosuit A epee
For particulars apply to the undersign
on the a ee or of O, P. Stidger, or >
red £ Sam Juan. Terms made reasonw Aliison’ # Ranch, wwe 15th, 1873.
‘ARD AL ON.
mrt JAMES ALLIS N.
Kidd’s. Building, Pine Street, Nevada,
the . Yi Sotesane AND RETAIL DEALER
AND TROPICAL FRUITS,
CIGARS, TOBACCO,
AND A FULL ‘STOCK OF FANCY GOODS.
And Pine Apples, constantly on hand. mist
Fresh Fruits -received every day and ae
. livered in any part of the city free of
‘charge,
Allorders from the conmey. promptly
filled.
‘ ED. GOLDSMITH, Agent.
Here May 17th, 1873.
FOR SALE.
COMPLETE “HOWTING WORKS,
consisting of
ENGINE, BOILER, PUMP AXD
PUMP BOB,
Also, 180 ft. 6-inch Pump Column,
And tm fact everything conipleté
mine, aes :
Also, 200 cords of . oak snd pine good
Wood. Will be sold cheap for cagh. Enquire or
RW. bs N ryadlh Cis its. ’
ee 18th, 1 bie
~ GERMAN PICNIC.
ws
A GERMAN PICNIC will be heki-st
ISMERT’S GROVE,
Near the Glenbrook Race Course,
a ON
Sunday, May 25, 1873.
~ Music will be Commml Sais
Privileges nf ane Walley. got or
Refreshment to the highest
Sealed will tn pousiees by tbe Proposals
Committee for the stands until Thursdsy
ite pr May ot: eepesaiiee reserve
e a ect an;
fe Senner, Jr., Me
———
AUGUST BRANDZ. JAMES BOOK.
~NEW SALOON.
Between Malakoff snd North Blooméikld,
BRANDT s see
and watered. We will sell the whole to-.
NEV
“The secr:
_ mostly.
his name
‘gale out
vertising
madea .
tising, 2
hot using
~ Squire
eer, has:
to Broad
taurant,
gotiating
‘he wille
This is
moved W
ting abor
people d
ments fo
this city,
mail, for
ty. To
homely
printed,
invitatio
Men's §