Newspaper of Chicago Daily Tribune, May 1, 1876, Page 3

Newspaper of Chicago Daily Tribune dated May 1, 1876 Page 3
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CAPITAL STOCK. Decision of the Called Slates Supreme Court in (lie Alton ti 81. Louis Railroad Case. Taxation of Capital Stock De clared. to Be Constitu tional. Kailroad Property to Be Taxed According to the State Rercnao Law. The Question of the Taxation of In- solvent Beads. Enjoining of Tax-Collections Condemned ond Restrained—Want of Equity in Tax-Ffghling. It will be remembered that tbe Rovenuo law provided for tho valuation of tho real estate and other tangible property of each railroad. The Btato Hoard of Equalization acta on this valu ation mode by tbo local Abbobbots, and, by In croMtug or reducing, declares Its final taxable value. Tbo State Board then ascertains tho value of the capita) stock of oach Company aud of ita debts, adds tboso together, and from thoir aggregate takes tbo ascertained value of tbo tangible property; tbo difference, if any, Is then declared to bo the taxable valuo of tho franchise and capital stock of each Company. Tbo Btato Board thon apportions tbla valuation tbna reached among tbo several counties of tbo Btato through which tho railroad runs, according to the mileage in each county. Tbo Rockford A Rock Island and other railrolds raeiatod tho collection of taxation under this system of valuation and apportionment, hot tbo Supreme Court.of Illinois rofnaod to restrain tbo collec tion of tbo tax by injauction, and bold tbo Revenue law In all tboso respects to bo consti tutional. Other Railroad Companies applied to tbo United States Courts of tbo Northern snd Southern Districts of Illinois, and obtained in junctions, from which tbo Btato appealed 5 and on this appeal tbo United States Supremo Court bas reversed the Judgment of tbe Circuit Courts, and directed tho Injunction* to bo dis solved and tho bills dismissed. Justice Miller, after stating tbo facts, and tbo law of tbe Btato, thus proceeds: It Is obvious, however, tbat while a fair assessment under these two descriptions of property will Include all the visible or tangible property of tbe corporation, It may or may not Include all ita wealth. There may be other property of a class not vlalblo or tangible which ought to respond to taxation, and which the BUtobaa a right to-subject to taxation, Tbualtmay occur, u in f jet Is claimed by aue of those companies, (bst, being insolvent, and its earnings not being aafilcleot to pay anything beyond Ita necessary ex penses for operating tho road and Its repairs, that this tangible property represents more than the real wealth of the company and ita property. While on the other bond another ono of these companies la ao rich that, after paying ita expenses and interest on a Urge amount of debt, It declares Urge dividend*, and thi* interest and these dividends, when looked to in reference to what la called tbe tangible property, show Uut there I* hero another element of wealth which ought to pay its slum of tho taxes. 3, This element tho State of Illinois calU the value vf tho FRANOIUHS AND CAPITAL ffTOCK of the corporation. Tbo value of (he right to use tbla tangible property for purposes of gain. And this constitute* the third valuation, which is likewise to bo Thrift by tho Board of Equalization. and which, when thus ascertained, is subjected to tho taxa tion of tho Btato, and the counties, towns, and cities, by tbe same rule that tbo value of the road-bed la, namely, according to the length of tbo (rack to oach taxing locality. The word capital •lock, aa here used, does not moan tho shares of the stock, but the aggregate capital of the company. Thl* la obvious from the proviso to tho fourth paragraph of Bee. 9of tho Revenue law. As this paragraph lies at tbo basts of those controversies, it la here given verba- tjni ♦ ( 11 The capital slock of all companies and associations now or hereafter created under (ho laws of this State, shall bo eo valued by tbe State Hoard of Equalization t* to ascertain and determine, respectively, tbo fair cash value of such capital stock. Including tho fran chise, over and above tho assessed value of tho tangi ble property of such company or association. Bold Hoard shall adopt such rules and principles for ascer taining the fair cub value of aueu capital stock aa to it may «eem equitable and just; and such rulaa and principle*, when ao adopted, if not inconsistent with this act, atiall be aa binding and of tho same effect aa If contained in this act—subject, however, to sach change, alteration, or amendment os may be found, from time to time, to be necessary by said Hoard. J’reviJ«d, That In all cases whore the tangible prop erty or capital stock of any company or association is assessed under this act, the shtres of capital stuck of any such company or association shall not bo aaseasod or taxed lo this Stale. This clause shall not apply to tho capital atock or shares of capital nock of banks organized under tho General Hanking laws of this BUte.” That the franchise, capital stock, buslneaa, and profits of all corporations aro liable to taxation in the place where they do business, and by the State which crests them, admits of no dispute at this day. “ Noth ing con bo more certain la legal decisions,'’ says this Court In Bodoty for Barings vs. Colto, 0 Wall., COT, <• than tbat the privileges and franchise* of a private corporation, and all trades and avocations by which the citizens acquire a livelihood, may bo taxed by a Btato for the support of a Btato Government.”— {State Freight Tax 0*»o, 1# Walk, 3J3; Btato Tax on Grow Receipts, IS Wall., 384.} The statute of Illinois, and the rule adopted by tho Hoard of Equalization, under the power conferred by tho clause we have Just recited, may not bo the wisest Diode of doing complete Justice in this difficult mat ter, but wo confess we bava ou tbe whole won no Bohomo which Is better calculated to effect tho pur pose, ao far as railroad corporations are concerned, of taxing at once all thetr property and of making the lax Just and equal In Its relation to other taxable prop erty of tbo blew. TUB PCLE ADOPTED D* TUB HOARD la aa followa; “ >V*f —Tbo market or fair cash value of the shares of capital stock, and the market or fair cosh valuo of (ho debt (excluding from such debt the Indebtedness (or currant espouse*), shall be combined or added to gether; aud tho aggregate amount so ascertained shall be taken aud buid to bo Iho fair cash value of tbo capital slock, including tbe franchise, respective ly, of such companies and associations. •'Acond—From tho aggregate amount ascertained is aforesaid, there shall tw deducted the aggregate imouut of the equalized or assessed valuation of all tbe tangible property, respectively, of such companies md associations (such equalized or assessed valuation being taken, In each ease, as the same may be de termined by tho equalization or aaasssmeot of prop erty by this Hoard), aud the amount remaining, In taco case, If any, shall bo taken sud bold to be the imouut and fair cash value of tbe capital stock, in cluding the franchise, which this Hoard Is required by law to assess, respectively, against companies and associations now or hereafter crested under (he laws of this Htzte.” It may bo assumed for all practical purpose*, aud It la perhaps absolutely true,that every railroad company Inllduolsbsaabouded Indebtedness soerrod by one or more mortgages. The parties who deal lu such bonds aro generally keen end farsighted men, aud ZQOtl careful lo their investments, lienee the value which tbe** securities hold In market is one of the surest criteria*, *• far aa U goes, of the value of the road as a security for tbe payment of those bonds. The** mortgages are, howaver, Ileus on the road, and, taking precedence of tho share* of the stockhold er, they may or may not extinguish tbe value of tua a bars*. They must, lo any event, affect tbat value to the exact amount of the aggregate debts. For ail that goes to pay that debt and its interest diminishes pro tunfe the dividend of the shareholder and the value of bis share. It U, therefore, obvloua that when you haveascsr* Uined tbo current cub value of (be whole funded debt and lb* current caah value of the entire number of auaru, you have, by the eetlon of tboaa wbo above ell other* can Lest eatlmate It, uacert&luod tbo (ruu value of tbo road, all 1U property, Ite capital atock, and Ita francbUc*, for tbaao are »U represented by the value of u« bonded debt and of tbe there* of Ite capi tal dock, TUla would of Itaolf bo, perhaps, , TUX lAIUUT BASIS or TAXATION wr the Stale at large, if all rallroada were eolventand pud the iutcraat promptly on (belt funded debt. Hut tula haa never beoo tbe eaie In Ullnota, and It la doubt ful if tbia bappy atale of affair* la likely to prevail aoon lu that or any other State In tbe Union. If taxe* ware taacaeable alone on tbe value of tbe capital Block and francblaoe of tbe corporation, eaaca might bo found whore tbeee wore worth nothin?, and euch oom paoiM would pay no tax even for their real aatate and penoual property. And tbla la precisely the mein ar> ■umtnt of cuunaol fur the Toledo, Peoria k Waraaw lUbroad Company In oppoaliion to the law and to the Rue of the Hoard of KqualUaUoo. Hut individuate do not woepe taxation on (heir rval and peraonal proper w becauaa thev era tnaolvent. In eereral of tbe State* feany men in effect pay tax on their loU.or laud*, and tnitbe mortgage which oovore U and exceed# It In tUaa, and on a large amount of peraonal property, •bile the mortgage debt exoeuda In amount all that they are worth m the world. Ko State ha* ventured b> eatebUah the principle of permitting lie visible, Unglble property to e*oape taxation, relying aoUly on a> tax Imposed on the individual on tbe baala of hla ea* thaaied wealth in exoeaa of hia debt*. The ayatem adopted by tb* atatnte of lUinol*, and tharuioof the Board ox Equalisation, preaarve tbia prinolpU of taxing all tb* tangible properly at Us value, and taking tbe eepllal atock and franchise at their value, if there be any after deducting tbe value of the tangible property. Tbec*a*of ibeTolado, Peoria « Waraaw Company, a* we bare aald, la need aa an 11* lustmfcn ot the which Uuarule worite,and which counsel tay is forbidden by lb* ConttltoUcm of the BUte, thai rendering the Ux aiueaaad agalnat II Told. That Company la Inaolrent and In (ha hands of a Receiver. It ta unable to pay any interoat on Hi bonds. Its capital stock U of no value. Dal the Hoard of Evaluation aaaeesed the capital stock and franchise al $3,003,41#. and Its tangible property at U,(W9,M7, thoa utMiing a property wblen pay* bnt Idle, If anything, beyond l£a running expense*, at the aum of |4,o9,rii TO 18 BOUTOB tat it ta nothing more. Concede for the preaeol that the capital slock Is sunk and In of no valuo—concede that the funded debt of tbs Company baa at present no market value, or la nnnalahle, there rematnawhat la valued or worth over $3,000,000 of mil and personal property, which, tike all other property of ludivlduala or corporation*, ought to pay ila proportion of the public burden*. There alao remains the value of the franchise, which la not destroyed by tbecircurastsoco that the road does not pay Interest on ita debt. Doe* anybody believe that this debt la of no value—that the holder* of It attach no value td this franchise? Are they willing to give up the right to operate the road, to receive freights and fare*, to audoavor to make It pay something more than the mere value of the per sonal property of the track, the depots, the grounds, the rolling stock, and other tangible property 7 Is it •uppoaed by any cue that they intend or will ever sell these separately or apart from the right to use them aa a railroad? Why do not the bondholders sell all these thing* under their mort- Kat auction, aa a man would acU town lots aud ehold furniture, and horae* and carriage* ? The reason la too clear to escape obnervatton. It La because In the case of the railroad there fa attache*! to all this property and goea with it a privilege, a right to use It through the whole extent of the richest counties of Il linois. In traniportlng persona aud property, in a man ner which adds immensely to ita value when consid ered aa ao much Irou, so much land, and ee much personal property. By virtu*of this privilege or fran chise this la all aggregated Into a unit, well adapted to make money by its use In that way, with a chartered right to uae it for that purpose. it la this franchise which the Legislature of Illinois intended to tax, and In taxing It committed no injus tice, If It was fairly aasoued, though the corporation which bolds it may beao utterly baukrupt that it must necessarily pass from It into other hands. In those hands, dlsembaraaeod of Its overweight of debt, who shall say that It is nut worth $3,000,000, and who shall say that such la not the real value now of this fran chise ? Tho Court overruled tbe objection tbat per sonal property has a local situs, and is only taxable whoro it is situated; this rule, it says, any State may alter or abolish. Tho Court con tinues: IT IS OBJECTED that (he railroad track, capital stock, tad franchise la not aaaeMod in each county where It lloa according to Ita value there, but according to ao aggregate value of tbe whole, In which each county, city, and town col lects taxes according to the length or tbe track within its limit*. This, It la said, worka Injustice both to the counties and to tne companies. To tbe counties aud cities, by depriving them of the benefit of this value as a basis of local taxation. To tbe Company, by subjecting Its track and franchlaes, on tbe basis of thl* general val ue, to the taxation of the counties and towns, varying, as they do, to rate, without the benefit of the rule of aaieeamont which prevail* in those counties in the valuation of other and similar property. Out, as wo have already said, a railroad must bo regarded . for many, Indeed for most purposes, as a unit, Tbe track of the road La but one trace from one end of It to the other, and, except in ita use aa one track, la of Utile value. In this track, 111 UN H UW HIU, U «> o .-.uu, •» —, a* a whole, oach county through which It msecs baa an interest much more important than it has In tho limited part of it lying within ita boundary. Destroy, by any mean*, a fow miles of tbla track within an in terior county, so as to cut off the connection between tho two parts thus separated, and if it could not bo re paired or replaced Ha effect upon the value of the re mainder of the rood la out of all proportion to tbe mere local value of the part of it destroyed. A similar effect on the value of tbe interior of the rood would follow tbe destruction of that end of the road lying in Chicago, or aomo other place whore Its largest traffic centres. It may well be doubted whether any bettor mode of determining the value of tbat portion of the track within any onu county uaa boon doviaod than to ascertain the valuo of the whole road, and apportion tho value within the county by its relative length to the whole. To tho objection that tba law requires Rail road Companies to furniab schedules of prop erty anj a valuation, and tbat tbo Btato Board tbon increased tboso estimates of value, render ing tbo wbolo aaeossmout void, tbe Court said : rr IB UAltO TO BELIEVE that such a proposition can be acriounly mode. If tho Increased valuation of property by the Hoard without notice la void as to the railroad companies, it must be HtiUtD TVIU —..— equally void a* to every other owner of property lu the Btato, whoa tho value assessed upon It by tho local AfiHoaßor bee been increased by tho Board of Equalize tlou. How much tax would thus be rendered void it ls impossible to say. The main function of tbla Hoard (a to equalise these aeseaamenta over tbe whole Stale, If they find that a county boa had ita property os •coaed too high In reference to the general standard, they may reduce Us valuation; if it has boun fixed too low they raise it to that standard. When they raise It In any county, they necessarily raise it on tho prop erty of every Individual who owns any la that county. Must oach of (hem have notice and a separate hearing ? If a railroad company la Oy law on titled to such notice, auroly every Individual la equally entitled to 1U Yet If this bo so, the expense of giving notice, tho delay of hearing each individual, would render the exercise of the main function of this Board impossible. The very moment you oomo to apply to the individual the right claimed by tbe corporation In this cose, ita absurdity la apparent. Nor is (hero any hardship In the matter. Tbla Hoard baa ita time of alttlng fixed by law. lu sessions are uut aocrot. No obstruction exists to the appearance of any one before It to assort a right, or resent a wrong, and In tbo busi ness of assessing taxes, this is all that con be reasona bly asked. As wo do not know on what evidence the Board acted in regard to these railroads, or whether they did out act on knowledge which they possessed themselves, and as all valuation of property Is more or less matter of opinion, wo see no reason why the opinion of this Court, or of the Circuit Court, should bo bolter, or should bo substituted for that of the Hoard, whose opinion the law has declared to be the one to govern lu the matter. Tho Court, la examining the objection tbat this special mode of taxing railroad property violates tbo rulo of uniformity, quoted tbo woll kuowu article of tho Constitution on revenue, aud sold : Hut tho contention is that tbo rule of treating tbe road, Ita rolling-stock, and franchises, oa a unit, and assessing It as a whole, oa which each municipality levies Its taxes according to (he length of too road within its limits, violates the principles of this sec tion. We have already discussed this question, and aro of opinion that taxes aaseasod by that rule on (he railroad property by the municipality oro uniform when tho rate of taxation la the anno on the assess ment thus ascertained (hat it la on other property. This Court has expressly held In two casus, where thu road of a corporation ran through different Ulatoa. that a tax upon tho Income or franchise of tho road was properly apportioned by taking the whole income or valuo of thu franchise, and the length of tho rood within each Blate, as Urn basis of taxation. (The Del aware Railroad Tax OaBO, 18 Wall.. 2W; Erie Railroad Company vs, Pountylvanla, 31 Wall., 492.) AS TO SCO. 1, wa need not inquire vcry closely whether tho mode adopted by the statute and the rules of ttio Hoard of Equalisation produces a valuation fur railroad com* naulos different from that of individuals, though, as we bare already said, it duos not appear lo us to pro* duce any inequality to the prejudice of the compa nies. Hut wo need not pursue that inquiry very closely, bocaiue the latter part of thu section la ex press terms authorizes the legislature to “tax per* ions aud corporations owning or using franchises in ■uoh mauucr as it shall from time to tune direct, by general law," and thu only restriction on the power, as applied to this class, is that it shall bo “ uniform as to the class upon which it operates.” Tuoru can be no doubt that all the classes named in this clause, including peddlers, showman. Innkeep ers, ferries, express, insurance, and telegraph oompa moe, are taken out of the general rule of uniformity presort bod by the tint clause, and the only limitation as to them la that of uniformity as to tbs class upon the law shall operate. That la, Innkeepers may be taxed by ouo, ferries by another, rail toads by another, provided that the rule as to Innkeepers bo uniform as to all innkeepers, the rule as to ferries uniform as to-all lorries, suit the rule as to railroad companies bo uniform as to all railroad companies, As wo have soon no evidence that the rule by which railroad property Is taxed la nut uniform In Its action on all the railroad comi>anica of IlliuoU, wo can perceive no opposition to thu Uuu* ■tltution of the State iu that rule. Hat suppose It were otherwise; perfect equality end perfect uniformity of taxation as regards Individuals or corporations, or the different nlissee of property subject to taxation is s dream unrealized. It must be admitted that the system which most nearly attains this is tne best. Hut the must complete system which cau be devised must, when wo ouusldor the immense variety of subjects which It necessarily embraces, bo Imperfect. And when wa come to Ua application to (ho property of ail thu citizens, aud of those who are out citizens, la all thu localities of a large Btate like Illinois, the application being mud* by man whose Judgments and opinions mutt vary as they ara af fected by tllthe circumstances brought to bearupuu each individual, the result must luevitably partake lamely of the imperfection of human nature end of the evidence on which human Judgment Is founded. (TapDzn vs. Merchants' National Hank, HI Wall., 8l)t; Weber ve. Uenord, la Vena, Bute R., 81# 5 Gammon, wealth vs. Barings Hank, d Allen, 2ia; Allan va. Drew, U Vermont, 174-) WANT or XQOTTT IN lAX-FIUUTINd. ""But lot ns suppose that the complalnU made In these Him against the taxes were well founded; that the mode adopted by the Hoard of Equalization to ascer tain the value of the franchise and captul stock Is nut tha best mode; thatlt produces unequal aud unjust rcsulU lu some cases; that the same U true of the mode of aseerUinlng the basis of assessment for the taxation of municipalities; that the Hoard of Equali sation Increased the entire assessment on each Cum nauy without sutiiciont evidence; lu short, let us suppose that In these and many other respectsi tho proceedings were faulty aud UlegaU Does It follow that m every such case a court of equity will restrain the collection of the tax by Injunction, or will enjoin the collection of the whole tax whan U la obvious that lu Justice a large part of U should be paid, and if uol paid, that the complainant escapes taxation altogether f Wo propose to consider these questions for a mo ment. Wauas the Immense weight of taxation ren dered necessary by the debts of the United Ulatea, of the several titates, and of the counties, cities, end towns, has resulted very naturally lu a resort to every possible expedient to evade Its force. It has been repeatedly decided (hat neither the mere Illegality of tho tax complained of, nor Us injustice aor irregularity, of themselves give the right to au In junction in a court of equity, (Muoera vs. Bmodley, tt Johns. Chy.. 17; Dodd vs. Hartford, a* Ooau., W, Qrooa vs, Munfurd, 6 Rhode Island, 470; Messert va. Supervisors uf Columbia, W Ear boor, IW; Dow v». TLUU CHICAGO HIJLBUNK.! MONDAY. MAY I, 1876. Chicago, 11 Wan., 103; nannowlnkle rx, George town, 19 Wall, M 3.) The Government of the United BUtrn hsa provided, both In the customs end In the internet revenue, a complete system of corrective Justice In regard to au taxes imposed by the General Government, whlfli In both branches la founded upon the Idea of appeals within the Exocnllve Department*. If the party aggrieved does not obtain eatiafaction In (nla mode, there are provlalona for recovering the tat after It has boon paid, by ault against the collecting officer. Hut there la no place In tbla ayatnm for an application to a court of Justice until after the money la paid. That there might be no misunderstanding of the universality of thla principle, It was expressly enacted, InIBCT, thafnoaaitfortho nurpoareof retraining (ha aaaceamentop oultoctlon of any lax ahall be main* talned In any court.” (Revlaed Statute*. Bee. 3.331.) And though thla was Intended to apply alone to taxes levied by the United State*, It ahnwa the aonae of Con* gross of the avila to bo feared If conrta of Juatlce could, m any enar, interfere with the proem* of eoU Incling the taxee on which Uie Government dependa for lie continued existence. It la a wise policy. It la founded in the simple philosophy derived from the experience of agea, that the payment of taxes baa to be enforced by nummary nod stringent mean* against a reluctant and often adverts sentiment, and to do this aucceaafnlly other Inatrumontalitlea and other modea of procedure are neoeaaary than thoae which belong to courts of Juatlce. (See Cheatham ra. Norvoll, decided at this term; Nlckoll v*. Unite-! Stales, 7 Wall., 132; Dow va. Chicago, 11 Wall., 108.) COURTS With WOT ENJOIN COLLECTION OP TAXES. in thla latter case thla Court, after commenting upon the neceteary reliance of the State Governments upon the prompt collection of the taxee for their sup* {iort am) maintenance, and the 111 consequences of In* erferenco in that matter, Rays: “No court of equity will, therefore, allow 11a injunction to lanue to restrain their action, except where It may be neces sary to protect the whoso property la taxed, and bo haa do adequate remedy by tho ordinary pro* cesses of the law. It must appear that tho enforce ment of the tax would lead to a multiplicity of suits or produce Irreparable Injury, or, whore tho property Is real estate, throw a cloud npon the title of com* pUlnant before the aid of a court of equity can bo In* vokod.” So, In the case of Ilaonewlnklo ya, George* town, the Court says: "It ban been the nettled law of this country for a great many years that an Injune* tlcn-blll to restrain the collection of a tax on tbo solo ground of tho illegality of the tax cannot be main* latued. Tbcro must be an allegation of fraud, that It creates a cloud upon tho title, that there la apprehension of » multiplicity of aulta, or some cause presenting a ease of equity Jurisdiction." (15 Wall., 819.) Wo do not propose to ay down tn those cate* any absolute limitation of tho powers of a court of equity In restraining the eolloc* (ion of Illegal taxes, but we may nay that In addition to Illegality, hardship, or irregularity, the case must bo brought within some of tho recognized foundations of oqultablo Jurisdiction, and that more errors or mis* takes in valuation, or hardship or injustice of the law. or any grievance which can bo remedied by a suit at law, either before or alter payment of taxes, will not Justify a court of equity to Interpose by injunction to slay collection of a tax. One of the reasons why a court should not thua Interfere, aa It wouta Su any transaction between Individuals, in that it haa no pow* er to apportion the tax or to make a new assessment, or to direct another to bo made by the proper officers of the Stalo. These officers, and tho manner In which they ahull sxerdso their functions, are wholly beyond the power of the court when so acting. The levy of taxes is not a Judicial function. Its exercise, by the Constitutions of all the Stalon and by the theory of our English origin, ia exclusively legislative. (Heine vs. The Levee Commissioners, I'J Wall., C6J.) A court of equity la, therefore, hampered in the ex* erclae of Us Jurisdiction by tho necessity of enjoining the tax complained of In whole or In part, without any 1 jhjwer of doing complete Justice by making, or causing to be made, a new assessment on any principle it may decide to bo tho right one. In this manner It may, by enjoining the levy complained of, enable tho cum* lilaiuaut to escape wholly tho tax for the period of Inin complained of, though it be obvious that he ought to pay a tax If imixwed in a projor manner. TUB RULE APPLIED TO OITT TAXES. These reasons and tbo weight of authority by which they aro supported must always incline the Court to require a clear case for equitable relief before it will sustain au Injunction against the collection of a tax, which is part of the revenue of a Statu. Whether tho the eamo rigid rule should be applied to taxes levied by counties, towns, and cities, wo need not hero in* qulro, but there ia I«th reason and authority for hold* ing that tho control of tho courts, in tbo exorcise of power over private pmi*erty by these corporations, Is mere neceosary, and la unaccompanied by many of tho o.IU that belong to It when affecting tho revenue of the State. (High on Injunctions, Boa. 309, amt cases there cited.) Tho assessments in the case* before us, of which complaint is made, are all tnado by the Btato Board of Equalization, and though the taxes are collected by tbo county authorities, a large part of them go to make up tho revenue of the State. In tho examination which wa have made of these caves, wo do not find any of tho matters complained of to come within tho rale which wo have laid down as Justifying the interposition; of a court of equity. There is uo fraud .proved, if alleged. There U no violation of tho Constitution, cither In tno statute or its administration by tho Board of Equalization. No property in taxed that la not legally liable to taxation, nor In the uniformity proscribed by the Constitution violated. If there is an excessive estimate of tbo value of tbo franchise or capital stock, or both, it la by an error of Judgment in tho officers to whoso Judgment the law confided that matter, and it docs not he with tho Court to substitute tin own Judgment for that of tho tribunal expressly created for that purpose. US WUO REEKS EQUITY MUST FIRST DO EQUITY. The defendants in all those casco aro tho clerks and treasurers of the couullca—the clerk who makos out tho tax-list, and tbo treasurer who collects the taxon, These taxes are both tho Btato and county taxes. It la clear from tho Btatements of tbo bills, and from what wo have already cold, that there must be in every county mentioned a considerable amount of real estate and personal property coming within tho character of local tangible property, tud subjected to taxation on pre cisely tbo same principles, and do other, that all other personal and ml ontsto within the county Is taxed. It la equally clear that tho road-bed within each county is liable to bo taxed at tho samo rato that other prop erty la taxed. Why have not complainants paid thla tax? lu reference to tbo Utter, it Is Raid that they re sist the rule by which the value of their road-bed iu each county is ascertained, and therefore resist tho tax. But surely It should pay tax by sumo rule. If the rulo adopted gives too large a valuation in nomo counties, it must bo too small ID others. What right have they to resist tbo tax in the Utter case 7 Andiu tho fortnor, u tbo wholo tax void because the assessment io too Urge? Should they pay nothing, and escape wholly, because they b&ro been aancsbcd too high T These questions answer themselves. Before eooipUints seek the aid of the Court to bo roliovoJ of tho excessive tax, they abould pay what la duo. Be fore they ask oqultablo relief, they should do that Justico which is necessary to enable tho Court to hear Uiom. It U a profitable tnlog for oorporailoua or Indivldu* aU whoHo taxes are very (targe to obUln a preliminary Injunction sa to alt luefr taxes, contest the case through several yean’ litigation, and when in the end It is found that but a small part of tbo tax should bo permanently enjoined, submit to pay tho balance. This Is not equity. U Is In direct vloUtlon of tho And principles of equity Jurisdiction. It Is not suffi cient to nay in tho hill that they aro toady and willing to pay whatever may bo found due. They moat Aral pay what ia conceded to bo duo, or what cau he scon to be due on the face of the LIU. or bo shown by affi davits, whether conceded or not, before tho prelimi nary Injunction should bo granted. Tho Btato la not to ho thus tied mu as to that of which there is no con test, by lumping U with that which la really contested. If the proper offioor refuses to receive a part of tho tax, It mutt bo tendered, aim tendered without tho condition annexed of a receipt lu full fur all tho taxes assessed. NO MORE TAXES TO BE ENJOINED BY UNITED STATES COURTS. Wo oio satisfied that an observance of this principle would prevent (ho larger part of tho aulta for restrain ing collection of taxes which now come Into the courts. We lay it down with unanimity as a rulo to ftovern the Oourta of tho United flutes lu their action li such cases, (Cooley on Taxation, 637; Fulmer va. Najwleon, 10 Michigan, WO; Ifersoy vs. Supervisors, 10 Wisconsin, IBS; Uoaeborry vs. Ilurf, 37 Indians, T 2; Frailer vs. Lleboro, 18 Ohio State, Cl 4: I’armoly and others vi. Tho Railroad Companies, U billon, 10). THE HTATE AND FEDERAL COURT*. But if for no other reason we should reverse tho decrees of (ho Circuit Court in those cases because tno samo questions, involving the samo consideration! urged upon us here, have boon decided by THE HUPREifB COURT OF TUE HTATH OF ILLINOIS in a manner which leads to tho reversal of those. The coses referred to are those of Bsrmiul R. Porter, County Treasurer, sud John W. Cook, County Olork, vs. Rockford, Rock Island A Hu Louis Railroad Company, decided at tho January terra. 1*74, and tho subsequent case of tho Chicago, Burlington A Quincy Railroad Company vs. J. j. Oulu and another, decided lu June, 1875. In tnoao two oaaes all tho points arising in the present esse wore presented to the Court, and decided adversely to the railroad companies. Those questions all grew out of the validity and tho construction of tho tax law in volved In the present cases, and out of tho same action of the Board of Equalisation. Tho validity of tbo statute Is nut seriously questioned hero on the ground of suy conflict with tho Constitution of the United Statoa. If auy such claim be set up, it is sufficient to esy it la without foundation. As the whole nutter, then, concerns tho validity of a Blalo law as affected by tbo Constitution of tha Bute, that question, and (ho other one of tho true construction of that sUtute, belong to tho clsaa of questions lu regard to which this Court »UU holds, with some few exceptions, that the decisions of tho Btato courts are to be accepted as. the rulo of dcoislons for tho Federal courts. It la, nevertheless, a satisfaction that oar Judgment concurs with that or (hs Bute Court, and loads ua to the same conclusions. The Art of Kiillds Hflufiy Cany, Tbe Paris correspondent of tbo London S/andani eays : '* Tbo art of killing nude easy baa made great progress of lata years, but no where, perhaps, mere than in Franco, Tuo guillotine is already a very different object from wbat It was when it loft tbe bands of its learned inventor, and it promises in timo to become such a oomploto and attractive ploco of inoclmu ism that comloiuuod men may ultimately em brace it, if not with Joy, at all events with a kind of curiosity and confidence. That high and might? personage in Prance known as fare culeur dea hautca-ixuvrca—iu plainer English, tbe public executioner—has Just added another important modification to tbe fatal French in* Btrumout of death, by which it will be entirely Belf-aolmg. ile baa invented a few myatorious grooves which so work that as soon as the uuf* forerer falls or is pushed on to tbe bnseute, ids bead tuns into tbo lunetle, and tbe knife comes down tbe next second, Really, French crimi nals cannot complain of lha kind attention shown to them by the powers that be." There is a diapoeltlon to poke fan at Wbitelaw Reid because he, tbe creature of Jar Qould, bas undertaken to elevate tbe standard of pobtlcs. JOHN V. LE MOYNE. What He Haa to Say Abont the Contest Between Himself and C. B, Farwell. to Firmly Bcllcrcs (ho Congressional Scat Will Be Awarded to Him. Bis Viows on the Approaching Presl- dentlal Eaco. Out whore the cold lake winds on each a day as yesterday whistle about ono’a oars, making melancholy music, lives the ilou. J. V. Ja Moyne, in the Town of Lake View. Ho returned to the city from Washington last week, and was sought and found by a reporter yesterday at his residence. At first Mr. Le Moyne was unwill lug to b&t much abont bla contest for the pew session of the Congressional seat occupied by the lion. 0. B. Farwell. hot after a few attempts on the port of tho reporter the gentleman bo* came moro communicative. “ I suppose you feel rather hopeful," said the reporter, ** of gaining your case ?" “ I have got past hoping,—l may sav I know it now, Tho Committee which investigated Ibis matter made a majority and a minority report. Tho arguments began Saturday,and 1 think they will bo concluded Monday. I havo no doubt of my being called to Washington soon, and. in tact, told them to send forme whenever they wauled mo." M This contest soomi to be in reference to the election In tho First Precinct of the Twentieth Ward. How, how much fraudulent voting was carried on In that election ?" "According to my honest belief, 317 fraudu lent votes were cast for Mr. Farwell, which num ber 1 contended ought to bo deducted from his total vote. Tho Committee, however, bv the majority report, finally gave mo a credit of 232, making my majority In that precinct 10G." “ How was this voting manipulated ?" " Well, in Bover&l ways. Fraudulent registra tion bad a good ueal (odowltb it. Ouo bundled and elghty-slx men gave In fictitious residences, alleging that tboy llvod at aucb and each places iu tuo product, when tboy never did any such thing, and I brought tbo real inmates of tbo booses to provo it. Then tbo ballots were taken down to tbo liatob House and kept tboroo couple of days. I found ibat twelve moo wbo snoro'tboy bad voted for mo wore act down, after the count, as voting for Mr. Farwoli. Again, twenty two men voted, giving their residences at wbat proved to bo vacant lota, while fifty-six men voted who lived out of the product altogether. There were 7 votes for Mr. Farwoli, after tbia count at tbo Hatch House, for which tooro were no ballots In the box at all. It was also shown that thirty-four of tbo voters wore nut registered at all. In regard to those men wbo 1 claim don’t live in tuo precinct, Mr. Farwoli bad forty days to answer tbo claim. Hut bo did not, and the Committee said tbo . testimony on ibis point w&a conclusive. Mr. Farwoll’a counsel, Mr. Merrick, said I ought not to be allowed to throw out any votes except where nOTJTIOCS NAMES WERE PROVED and there were ballots in tbo box with tbo cor responding numbers. Finally, the Committee deducted tbo ballots that were numbered to correspond with tho names which I proved to bo fraudulent." ••Hid Mr. Farwell make any charges that some of your votes wore fraudulent?" “ No, ho didn’t undertake to say I bad polled a single fraudulent vote in that product. The oulv point bo tried to make as to any illegal voting on my aide was the claim that ten per sons bad voted in one product of tbo Eighteenth Ward from bouses where tboy did not reside. Ho also claimed that there was a number of votes, about 40, that wore illegal because tbo allldavita furnisned by tbo voters wore not signed. There was no claim, how ever, that those votes woro fraudulent. The Committee agreed unanimously that those allldavita woro entirely sufliciont. His other objection was that the votes from the County- Form should be excluded, because tboy bad boon east by paupers. Tbo point was whether those voters at tho County-Farm woro employes or paupers. It appeared that there woro abont 1,000 persons living at tho Farm, out of which only 01 votes woro polled, these including the votes of Bnpotiutoudouca, mechanics, and other employes.'' '* Hid none of those wbo woro actually paupers vote f" “Kimberly, tbo Warden of tbo Farm, was ex amined, and tcstitlod that but two of the voters were paupers. My own opinion is, that it is only a question or residence. If tboy were there permanently, I think they bad a perfect right to vote, but if only temporarily, with the expectation of removing to their homes or other places, 1 don’t think tboy acquired a residence there, and consequently bad no right to vote. That is tbo true distinction in my opinion." **la there auy ground for ttio opinion that you wore prosecuting thitt claim m a part; spirit?" “Not in tho least, I want no favors as a par* tlsau, but simply demanded my rights ou the ground that tboro was not a fair election. Blaou bum, one of tho Committee, said, • I don’t know how this follow Is going to vote when wo got him in.’ I hoard a day or two boforo 1 loft that Farwoll had traded his front scat for a hack scat In tho House, so that whau Igo iu I shall probably bo inducted into that same back seat. It is generally considered that this is a man'll last trick." The reporter chatted on with Mr. Lo Moyne for somo time, gradually coming down to tho iuevitahlo subject of politics m general. Sir. Lo Moyne's opinion as to Presidential candidate was that the Republican ooulust Jay between Onslow, Wheeler, or Gen. Bhorman, m o&su tho party wanted to bring out another military hero. bristow's rnwEcrs, in his opinion, however, woro tho most favor* ablo. but ho had somo doubt os to whether tho National Convention would havo the prudence or good flonao to nominato him. “Iu other words," said thu reporter, “you think Bristow an available candidate ? " “ I think llio people of this country owe a groat deal to Bristow, and I don't behove iu say ing because ho is a Republican or a member of tho present Administration that bo mast bo dioppod. lie is the llrst Secretary that Grant over had to undertake to punish offenders, and it takes a groat deal moro courage to do that than moat people imagine, lie baa boon re proached for trying to seek popularity by bis reforms, but iu my opinion that is tho boat kind of popularity a man cau have, if his motives have got to no impugned. 1 am frank to say that 1 would not like Bristow to ho nominated as far as tho success of tho Democratic party is concerned, but if ho will reform the Republican party 1 shall bo satistlod. Wheeler is talked of among Congressmen, bat I don't believe no is tbo man for tho position. lie is a good deal os McClure said of Ham Randall— a uarrow-gango ougmo on a broad-gauge road.' I don't behove tho platforms of both parties will iutluouce or change a single vote this year. The people will vote for good men, whictiovor side they are ou. Tho sentiment is powerful iu favor of honesty and reform in tho Government.’’ In regard (o tho chances of tho Democrats. Mr. Lo Moyne seemed to think the National Convention would bo divided into two factious. oue of which would favor tho nomination of & candidate aimiily ou tho ground that bo waa a Democrat, ana tbo other would favor tbo choice of a man who would cot all tho elements of op* position to tbe Republican party in bla favor. The Democrats were talking of JO DOE DAVIS as being an old-lino Whig and a suitable man ohiotly on that account, and ha thought (his talk would have considerable influence with (hat class of politicians who wanted a man simply be* cause ho waa a Democrat, titill, Judge Davis was a man who had proved himself free from all coutamiuatuig influences, and would no doubt mase au honest, capablol'rosidom. Cut. ou tbo whole, Mr. Do Moyne (bought tho hopes.of (ho best Democrats lay in tho tiukot composed of Tildou and Thurman, their prospects being quite favorable. the iTAHnoa LIOITTB. ( |Mr. Le Moyuo said he thought tho Inside light in tho harbor should bo removed outside to tbe crib, and tho Lighthouse Board ought to do something in regard to tbo matter, inasmuch as tbo city bad lo put some sort of a light there, and be thought it would bo a good stop to do this and have tbe Uoverumout take care of tho lighthouse, aud dispense with the light in the harbor. lie was also in favor of soiling tho Lake-Front property, aud hoped Carter Har rison's bill tu vest the title to that property in the bauds of the city would pass. AU of which only adds to tho already prevail ing opinion that Ur. Le Moyuo Is au exceedingly impartial, unpartiaaa gentleman, and, if Mr. Far well must stop down aud out, it is fortunate that Mr. Lo Moyuo Is to take his place. The XMagno* LttatU J/iroid, April 5. The plague is still increasing at Ilillah and Bagdad, though it has not up to tho present, apparently, spread to any other town. Tbe fol lowing are (ho latest oQiclal rotoma t At HllUh, from (ho 20th to the 2(Uh alt., seventy-six per sons were attacked, and there worn tuirty-four deaths, Tlio greatest number of cases in one (Ur at HilUh was registered on the 20th, when twenty persons were attacked, And the greatest number of deaths occurred on the add, when twelve persons died. AUJagdad, from the 21st to the 27th alt., inclusive, there wore 119 cases, and forty-five deaths; the maxlroara of cases (thirty) was attained on the 2Ctb. audlho mill* ronm of deaths (too per day) on the 23d and 27th nil. THE CENTENNIAL* Effort on Foot to make Exposition Employes Work Horen Days a Week —Present condition ot the Ilulltl- Incs—Tho Japanese House* Special Itupatfh to the Vhieaao Tribune. Pmi.Ai>f.i.pmA, April 00.—To-day the Contco- Dial grounds wero thronged with visitors, passes having boon liberally granted by tho Managers. The order closing the grounds on Hunday does not go into effect until after the formal opening of the Exhibition, and a comparison of tho numhor of visitors to-day with that of tho pro* vious day affords a fair basis for an estimate as to tho possible attendance on Sundays after tho opening, providing tho order closing tho grounds were rescinded. There must havo been 10,000 people within tho enclosure at one time this af ternoon, while yesterday, when the weather was far moro pleasant, not half that nnmber could have been counted. From a financial stand point alone, therefore, it can bo seen how do sirablo it is that visitors shall havo access to tho Exhibition on Sunday. Tho popular feeling up on this question still continnon strong, it was stated to-day, though not anthoritativeiy, that another attempt will bo tnado to-morrow to In duce tho Commission to reconsider their decis ion. Mr. Williams, of Minnesota, one of the fivo members who voted against tho majority re port recommending tho closing of tho grounds, intimated to mo this evening that a memorial was being prepared pro testing against the decision of tho Commission, and signed largely by influential citizens in this city and Kew Vo’rk. It Is possi ble, however, that tho matter may bo allowed to drop. Tho newspapers hero are singularly reti cent upon the subject, or treat it as of slight Importance. Machinery Hall is in a sad state of incotuplo- lion. Beared? a dozen articles are in position, the remainder lying around detached in bozos or thrown promiscuously upon the floor. Al most tbo only exception is the Corliss Engine from I’rovidouco, which rears its gigantic pro portions almost to tbo dome of the rotunda. Tuo sewing-machine stalls aro yet nnUnisbod, and few of tbo goods are on tbo ground. Of tbo other buildings, Horticultural Hall is In tbo best condition at present. U stems as if this would bo the only portion of tbo Exhibition ready ou tbo opening day. The exception, if any. will be the United States Government building. Work on the others progresses slowly. The Japanese dwelling now going up attracts ourious crowds daily, wbo alternately admiro and ridicule tbo methods of carpentry and ma sonry employed by tbo painstaking Orientals. A Foretaste of the Millennium* 6'f. Ciitfurintt (fyue.) Journal. A rather singular and somewhat unusual scene was witnessed In tbo Town of Niagara re cently at a funeral. Tbo unusual part of the alfulr consisted of an Orange and a Homan Catholic Society taking part in tbo proceed ings. It Booms that a young mao named James Bcott, Master of the Young Hilt ons’ Lodge in that place, died, and it was decided to bury him according to the ntual or the Orange Society. Ho was a mem ber also of tbo United Temperance Lodge, and tliis Society determined to attend tbo funeral in a body. The latter invited the St. Patrick's Temperance Society to take part in tbo demon stration, and they decided to do bo. The fan oral was. therefore, a very largo and respectable ouo. Throe members of the Bt. Pat rick’s Temperance Boclety acted as pall bearers, and three Young Hntoaa. The Britons’ band beaded tbo funeral cortege, and tho Orangemen appeared in tbs usual regalia of the Order. Tbo ceremony at tbo grave was conducted by Brother Henry Hay. It was pleasant, though unusual, to boo such harmonious action upon tbo part of societies winch are so far apart and widely dissimilar in their views upon religious observance and old time feuds. It would bo well indeed if the same good feeling would become general tbo world over. CITY REAL ESTATE. irMJU HALE—ALDINR KQUARK—FI.VK MAHHLK Jj two and three-itorr and liatemeui Uuuici. iwcll. oo tugoa. and plain front*. with all the ni'nlern Improve* menu. Aiding Kqnare la moated on Vmcenno»*av., ju»t aonth ofThirty-aeventh-at.; t* tiuely laid out, Lav. mg ihaded walk*, tine ahrnbbery, tree*. and a buaQUful lako. Tiiuao ti'iuaoa can bo bou*bt at rcaionablu price* on Üboral tanua: plan* at oar office. Apply to W. I), KBIttOUT A CO., W ICast Wathlngtooat. lAOR HALK-AT A OUKAT UAUtJAI.N-BV JAMKH I? 11. HILL, W Detri>orn*il., Room <—A line roaldunce oo Pialrle-av., having Hi room*, a good bam, ami deep l»t: world #30,0X1: (U,OW». *o,oiMeaah ami good property; baUuco aaaume. Foil SAI.B—ItKSII)I‘N'('R AND UUSINKSh PROP, erty fn all parta o( tho city. it. S. A W, U. McCOH SUCK, mLahaile-at. SALK—AT A UAIUJAIN, ON BASY TERMS, I One new 6-room cottage and lot on Flllmore-aU, near V> o«Uirn av. Inquire at Wciiorn-ar. SUBURBAN REAL ESTATE. FOUSAJ.H-MOUUAN PAUK-HOUaKS AND LOTS on monthly paymenU. Only a amall caah payment ru qnirod. llouaoof6room*and lot UlxlbO, *I,&U; monthly payment*. (It.Ob Hmi»oaf 6 room* and lot lWJxlW,i(l,b>‘; monthly payrounu. *|K.l7. Houm of 8 room* and lot ?ji It.'. S3,be: monthly payment*, 427.00. House* coating doable tbeae price*. double the monthly payment*, ball, road faro, lu acmt. Inquire uf Olio. it. CLARKE, Agoul, No. 11 Chamber of Commerce. FOR SALH-ORKaT IIaKOaINH IN UOUtKa AND lota at i,\ Qraugu. Price* and term* tuauit tbs time*. UPSHIFT A LAY, removed to 71 Wa»hlngton*at. FOR BALK—KXCKLLRNT HUUHKS AT’ HAVENS, wood and Kummcrdalo on oaay terra*; lata water; frcqnunt train*; low fare*, A. RKNNKTT, agent, south onit censor Monrooand Market-ata. TO RENT-HOUSES. TO KENT—SKVI'RAL VKRY FINE TWO AND X threo story and basement swelled east front Prick dwelling*, with al) modern fmpruvmneala. fumaoe, barn, übamlollory, Ac., Not. ill ami 3i Forro»t*av., south of Thiriydirat-st.: U*sPralrie-av., aonth of Tbfrty-aecond* Mt.; al»» two-alory ami baaeraent ou West Hide, on Hub* Pard.sL, lloyno No. 711*: runt for latter only <3U ;>or month; well adaprod to two families. Apply to JOHN DOVKRT, ISbl Imllaua-av., or at 13 bulo-at. JOHN OOVKRT. TO” lIKNT-THK NKW 3-HTOHV BRICK DWELL- X Imt-bousO', containing from 6 to t) room*. on Fulton and Waloul-aU., between Sacrament.kav. and Oglesby* at., will bo rented to good tenant* at from *l2 lo #l3 per moQtbseauTeulanltoporwuaad slcam-caret each houeo lit* city water and modern contom.incea. Fouoealou given Immediately. Apply to W. D. KBRFOUT A OU., M Wa*Ulu*lon-*t. flH> ÜBNT—NO, 22 NORTH ASULA.ND-AV.. TWO* X »U>r}* frame, Sroomt; tbo tourth huure atolh uf Lake, and Iron ila* uikjd Union Park : *iVi per aiuulh, In good repair. WM. 1). PaLMBU, So. 19j buto-at.. Palmer House. rpo RUNT—TiIE U.VUUB iiKIUK UWKI.LINO, WITH X barn and large lot. on aeutliPtit corner Warroo-av. and Wood at., from ilayl. WaLTKU M. HOWLAND, l*j To 'RKNT— A FIUHTOLA.SS HOUSK ON .MIOIIi* gan aT..near KlgbtoeatbaU, having everything. In an A 1 tenant for t or 3 year*. JAMES U. HILL, 94 Doatborn*«U, Roam 4. f|IO RKNr-THK TWOMTOKY 10-UOUM IMU-SB i No. Uu3\Vaba«h-av. Apply WU. J. WALSUK, Mo* Vtckcr’a Theatre Hulldtng. UENT-H1 CAUUOLLrA V. AND bIICUHi.No I'., X newocUffouatono-fnmt, bay-window, H room*, rand nru luspmruuiout*. tin* lawn, aid* lot, brick barn, Imml *ome iiiade tioot. Alta 437 Camilla*., octatpfu tloaa- Irunt, 13n<onu,aud Cuoraaienooai on*of tbobandauiuMt location* In the city. ... Al*.i «**er*l new 10-pwtn brick bou« on Ada at. ana Arbor-plan* at <iS*ud ilWpermonUi. b, u. lIAYI-H, 7 Metropolitan Block, rno nk n sr~i i u idk uulfd u 1 noirly (tapered and palntud; Idrooma. bathroom, and All modora ImprorntnonU. furnacu and |ja*-Sztur*a; <to t>*r tuoutli. 101 l We«t Monroe u., naar Woaiorn-a*. Ap ply loj. VVK.SIMrt? Wot Muarui>-»t.. ne«r I^jatlU. rnU KKNI-OHKAP TO A COOD TENANT, NO. II X Kllli-park. octagon-front. tOr<«>m«. tab-collar. linUh. od la dnt-olaai ityle. lloum 8 Honor* Block. 11. LOWY. rpO KENT—TWO-dTQUY AND BASEMENT HOUSK, A No. iuM Michigan a*. 5 bat aud cold water, etc. U. U. HAMILTON. lJdUl»rk.»L TO UKNT-THK NICK RESIDENCE SB CALUMET *»., with a Urgo, 8-atory barn, containing 9 bus tut)*, ami 13 tingle tulliiaoa 78 loot of ground, la* qaireul vVM. M. DEE, franklin And Adamitit. rno UENT-HOUdE 67d FULTON-LT., NEAR 1 Paulina, 0 room*. 8 cloioU, pantry, and two store room*. terj conveniently arranged; well lighted. tower, water, gat, and uaa-daturoe. Calf Monday. TO KKNT-wT WEST WAVaiNQTO.N-HT.-TWU ■tory aud bainmont. with rowr extension. Will be put In oouipUl* order. Trie*, <W par month. WALSII. *1 aud 41 fUndulphVt. * * Ton HNT- SKVENdIOOM OOTTAQE, VERY UK •irably located. noarTwimly-Hflb-at., on Pialrl*-**.. At <3O. JAMES .V.BURTKICIK Brian in.wk. IPO KENT—TWO 7-ROOM COTTAGES AT <td AND 1 <ls per month. Apply at 88 Fralt-place. between Homo au4 LoatlU, jAokton And Van Bures »u. rno RENT—HOUSE Its WEST TWHSTY-FIRBT- X at., on* door from Wabaah-a*.: contain* All muduro Impreretudnla; dining-room, parlor*, and kitchen, and un* alMUng-rouiu on tint floor. Will be runted vary cheap If Ukuu tunuodUtalj. Inquire un prumUat. rno KENT-TWO COTTAQE3T”I3^♦ ROOMS, <l3; X 111. ( rooms. <lB. Inquire at 137 Abardaan-at., In tb* »w. rno KENT—OiIEAPKST OF ALL-11 ASDdOMU BUT X room cutUtf*. uaoon4irvMat.,near \V*»tern-»»., <l3; •is roouji. 181 death Joff*f*on-#i., tint door, <l3. D. U. FWKE. Boom lOtl* Block. rpO ÜBNT-AT KBNWOOU-ANELEGANT HOUSE. X furnished, with extensive sruunda. E. d. WILL IXMd, CUnnil Court Boons, OUy-llalt To nKNt-ai“vvEdT 'widiiiNoroN dT., two- X iloiy and bAMmeul brick dwallin*. now home tbur oashlyreauTAUdaod (*palr*a. liuardlnjr-nouM k**p*n ntdd not apply. On the premise* or !M Wut Waßuas. TO RENT—HOUSES. TO RKNT-DWRLLINOSi i CO Sooth Htate-st.. second floor: >9 Sooth HtliUd* it, ••oi.nd floors Kl, 370, 373* 371, and 676. eeeond floor. K room* each; JRR and 2XI booth C'i»rk-»t., Jrt room*, tunable (or a boarding home* (hoi* room* eta be rented In voile* of 6 to 10 roum*{ 160 tod 13 Fonrlh tr., with 83 room* (or the «ttne pnrpoio: 733 Wait Lake-*!., ■tor« tad op min.: in Fourth-tv., three*ltory tod but* ment brick non**, cheap. men?« t ’ r * lnß-aT, > 10 *»»*, with tU mpdera Improve 1338 South D*arbom-<t.,7roome ( with *ll modern low pruvamnntt. A apietviH TMldeuco on norihwetl eomorof Grand an, l T»enly*elghth-*t., with elegant yard. Two boom on Yhlrty-etghth-at., fro feat well of boule vard, tomb front. 186 PoorUrt.. It room*, elegant order. Look atlhl*. WJ Wait knlton-tt., 13 rootm.ebeep. Tble U * btrftln. ™J 7 .Itekaoo «t M % room*, ten low. Newly ptlotod. S 3 Moaro*-tt.. lo room*, fold end eiirer price*. W/onm*. Lookatthli. »«. 834 H Foorthav., II room* etch, Sbrtck, *ll la food order tnd cheep rent*. H 36 Wabatb-av., 0 room*. JU7 I'relrie-et., || room*, til modern Improvement*. Btoree and dwelling! on Tblrty-flnt-tt., near Mlchlfta* «'•. b; J. M. SIAUBHALL. Room lu, v 7 Month Clark-it TO RKNT-«f7 WKST ADA M NR AR LW coin, eoutb front, two-»lory and batement, brick, with furnace. gav-flitarot, hot and cold water, all in complete order, flo par month. Tit Weit Maduon it., two-imry frame, hot and cold water, andgaaflxture*. only #3). li>( Ilonroe-tt., near Jackin, two-iton frame, with bam, 9 ft per month. 4C waat Madl.on-»L, tollable fortwo familiar, hot and cold water: tlu per month: blm a Urea lilt ol Urea and email hontet. A fall description will be f.,nnd In the Modlnrd and Tenant- Conic. free at nor office. COLR. NEWELL A MOSHER, IW Weet Madiion-et. ’ a’ 'O RRNT-ONR OP THR FINEST UKHIDP-SCKS In the Cltr of Cblcaxo. corner of and Park-row, ororlooklof the park and Uko; ooutalu* o»rr twenty room*, with orory modem Impmremrnt. and hr tied with ateam: baa three bath-room*. watat-eloMt*, Unn> dry. and tab-eel Ur. The premUe* are Urge; barn apt* clou*, two-atory and baaameot. Will not be rente,! (nr a bnardlnc-honre, and only to a (Irat-clati tenant. KL> LIOTT ANTUON Y. 95 Dearbom-et. RENT—NO. 913 NORTH HTATB-ST.. CON. Ulnln* 10 roome, with all the modem ImproeemenU; 111 be moled rery cheap. r HENT-WO PBH MONTH, «A INDIaNA-AV., S-itorr and brick baeement home, in rooma. with bam. Inquire of OUSS A PHILLIPS MPO CO., cor* nor ofTweoty-aecond and FUk-m. nk)'nKNt-iion«kß in all parts op the 1 city. Foil Uat and particular* in "Landlord and Tenant'* at onr office. It. H.iW.U. MoCOIUdICK. 1W la.SiII«-it. ri’t» MICHIGAN*AV., JUST SOUTH OP X ThlrtydUth-nt., hotiee* with Band Id room*, all modem bnurovement*, fur Mii per month. Apply tu Jl. U. BTaJNK, m Havt_Madl»oo *l., JtoomjL HXJ RKNT-RRICK DWELLING-HOUSE. TWO -4 story and basement, in complete order, No. OS£ ln dlana-ev. Apply at Room 9 Respor Block. rT’O SITUATED ON A the northwest comer of West Madison and Halsted eta., containing about Hi room*. Applr to O. E, HOLMES, No. ta heath CUoUia-st. To’ HKXT-Wlfll oil WifilOUT FURNITURE. *. atory and basement brick house, 131 Twonty-firit-st., Bear Mleblgon.av, Inquire at boats. rf’O lIKNT—TWoTkTO K Y AND BASEMENT OCTA- I. no stone fr-mU, containing ovory improvement, HU and I4U I’ralrleav., eorngrThirty-sccund-st.: 950, Ttaa two-story, 7«room boua.« eoulboan cornerTwonty-elithat. and Uafnrootmv.: only *3u, M. O. BALDWIN A CO., 160 DesrbomsL, Hoorn 6, TO RK NT—HOUSE, NO. 117 BOOTH SANGAMON, at. Two stories, basement, and Mansard roof : atone front. It. It. SHUfrKLDT, lil Sangamonst. ri'O KENT—NO.3S3 NORTH DBARIIORN-ST. X F. C. TAYLOR. Hf l)earburn-»t. TO RKNr-CHRAP TO GOOD TENANTS, fIIOSK beanltfnl 11-roora hoaaet, corner of Rash and Oak. ■ta.. North Hide, with all eoDTenloucea. Apply on the promises. Sulmroiin. TO RENT-TUB VKRY FINK IIOUSBB BUILT BY W. 11. and I M H. Wrlgleyat Riverside. bavins gas and water, furnace*. ga*-ftxturo*. and hard-wood hush throughout, are ottered for rent for one year, at 940 PKR MONTH KAOU. Tbcao home* coat to build _ 912.000 EACH, and are So perfect order. 1 also odor aU ootugot at 910 to 930 per month. JAMES li. lIAYNOLDS. Room 6. W Dearborn-st. rPO RENT—WINNKTKA HOUSE. 10 ROOMS. X barn, out-houses, etc., 6 acres of garden, evergroem. shrubbery, native oaka. fruit trees, grape vines, etc., bcautilol place, full view of the lake, mol «35 per month. Call on WILI.IAM GARLAND, Wlnnetka. or at 78 Doarborn-st.iKoom 21. 'pO RENT-HOUSES AT LA OUANGK. ON TUB X u., 11. A i). U. U.,7 mile* fr>ra the ct'y limit*, at price* which will make it pay to Use in tha country, COSSITT A LAY, removed to 71 Waabiflgton-at. T" O nENT-DESI'kAULB HOUSK AT RAVKNS wood. s2t; 2 bonsoa at Bommerdale, 920 each. A. BENNETT', Agent, southeast corner Monroe and Mar ket-st*. TORENT—ROOMS^ TO RENT-A HAIALL PRIVATE FAMILY HAVING a large clegantly.furnished unuse on Nortb Dearborn at.. are doairouaof renting 3rooma to dotlrabla turtles: gentlemen preferred. References rtMjulrcd. Addroaa Y Ui, Tribune offlee. 1 , OUENT-WP.LL-FUUNISUED,'WAUMKD uoomh, 93.50 to 97 per week. HeUgio-PMlotaphlcal Publish* Rig liuusu. 127 rourtb-av., two blocks south Poat-Gibco. rilO RENT-TWO NIUKLY FURNISHED ROOMS, i. with all modem Irupnivomeuts; suictly private fam Uy. at 41l Carroll-av. mi) RENT-8 GOOD FURNISHED ROOMS, NO. 121 X West, or will bo sold cheap (or cash. Inquire at U 3 West WMbiagtonwt. niO RENT—HANDSOMELY FURNISHED FRONT X roitns, beet location In tbo city and lowest rents, at Wl South Clark-au, Room H. 1U) RENT—TO ONE OK TWO UKNTUiMIiN, A . fnrnicbed front room by a prlrato family. M booth Qnrtia-at. «/ rpo RENT— NICELY FURNISHED AND I’LHAS- L ant room* for gentlemen: conronlont to basinet*. Term*. $a to $35 per month* Inquire at b& Claik-at., Ibxim o. TO KENT—STORES. OFFICES. &o. Stores* TO KENT—NO. 109 STATK-RT. (BOOKSELLERS* Rovr), store, basement, and second door, connected br elerator, Icgother or toiiaraiu. Apply to 116 Madliuu* at.. Rooms. It. U. STONE. lUJ RENT—STORK 1W MADI-SUN ST.. rOiLMKIU.Y occupied by ns; location tlnt*ela*«. Inquire at 1H and ISO SVabaah-at. Vt'M. A. UUTTERb AUO„Auc tioneer*. rpb RENT—3 LARGE STORES ON BLUE ISLAND- A ar., with fixture*, fronting on Twelltbtt,, aultablo for dry good* or Ikxil* and »boo«. Inquire at 353. T"’6 RENT—STORES */*. M. AND 9*4 JACKSON. •t., near Fl(th-av, with nr wltbuut power, (60 par month. U. U. A U. U. WALKER, 13 Chamber of Cora- Oftiooa. TO KENT—SPLENDID OFfIOES IN TIIK lIOWE Building, southeast cornero| State and Jaekaon-eta., tiuglv or ou suite, at tow rent. Inquire on premise*. , , '| 1 0 fnTXT—skVKItAL _ lJksiirinirK~t r OF. X flora on second and third floor* of Fullerton lilock, VI Dotrboru-aU Apply at Uootn 4in tbo building. rpo RENT—OFFICE AND DKSK‘HUOM VERY X cheap. J. S. JOHNSTON, Architect, Room* 00 and SI Hawley Building, corner of Ihurbum and Aladl* TO KENT—CHEAP. AT 13d SOUTH CI.AUK.ST., 3 X largo officoa, IVU6. P. D. HAMILTON. Room t, 13b Miioeiinnoonn. TO RRNT-Tima STORY AND BASEMENT BUILD, lag No. Us and W Wcit Madlaonau, known aa Great Raatern Itostauraou Inquire of P. A J. OASEV, 41 anJ4J I'llth-a». OH) RENT—FIVE LOTS ON TU» CORNER OF I Beach and Matber.*te., with ildn track, suitable fur lumber, coal, or wood-yard. C. U. A O. U. WALKER, 13 Chamber of (Juramorca. riVo RENT-DOCK—ISO FEET FRONT ON SOUTH X Branch, near Pulkat, bridgo. Apply to 0.11. AO. O. WAI.KKit, I.V Chamber n> (.'iiinmercu. WANTED—TO RENI WANTED-TO RENT—BY A YOUNG MARRIED couple without children, a amall comfortably fur. flabod hiiuai*. ou tho North Side, eaat of Clark at., or on aSalle, north of Address F W. Tribune office. BOARDING AND BODGING. South Sia*. IJO VAN BUKKN-ST., NEAR STATE-BOARD I U for ladles or gootlumon, ®lto $S per wook, with uao of ptanu. KOi) WABABII •A V. - NEWLY-FURNISHED, xjtiu dean and well-vcntllatcd rooms to runt, with or without board, lu a nowly-iiniihed house with all modern Improvement*; location coavonleat and desirable; day board lurulshud; lira I* data table; nieraDCM given ami laaulrod. fi 71 PRAIUIK-AV.—TO RKNT-WITH HOARD. XX I X a very dealrable aulteof fnml ruomas hnu.a modem. anrrouodiaga tirat-claea. Uofuruacoe exchanged. C~ A LUMET AVKNUK, NORTH OK Thlrd-aU—AfterMayl, dealrable lurnUbod or un* farnuhed room*, with board, can bo had. Apply to Ur». HKUWtsTER, Mo. IAXJ Prairie-av. ' West Sldn, no AHKUDKBN.ST. - PLEASANT FURNISHED room*, alngla or on aulto, with board. iino west”uakk-hF.-coVikoktarlk HOMK. with roumaand board. at <4 per week: without board only <3 per week. JOHN DaVTB, Proprietor. Hotels. VTKVAOA HOTEL, 11* AND ISO WADABH-AV.. XN near Madlaon-at.—Ptrsl-claM board for Al.&olo fi per day; 08 to pa |>or week: dayboard. per weak. * FOR SALE. FOR BALH-THK CHOICE OP TWO BA PBS. OXB containing burglar-proof vault, very choap. Inquire at PR luko-at., up-atalri. FORTbaLK-TWO HILLIARD TAHLKB.ONH POOL üble, and gaa tlxturea. Inquire at No, 4 North Clark at. For balk—to hbremoved ortakun down, The targe frame tuiuio, NuicH W. Van Huruu-at. ichoap. Apply til HENRY 11. BHUFKLDT A U>».. 191 Adam* at. DIVORCES. DIVORCES OBTAINED WITHOUT PUBLICITY, legal everywhere, fur Incompatibility, etc. UoilJenco not neceaaary. Alhdxvtl auihciont. l-oeaitar decree i IS yuan' experience. AdJroaaUoxilAP.O.. Chicago. i' tl VOUO EBLKOALLY AN l» QU I MIL V « >BT AH B D U in every Bute of Uw Uuluu for incompatibility. etc. Roaldeoce unncoouary- Pee after decree. Iwelveyoare eitwrlenoe. Addrusa Poat-Othce_Box_ldJfj_Ohhugu^_Dl»_ PARTNERS WANTEDt rArtTNKII WANTED—IN THB MANUPAOTUUK of paper, by a party who baa a mill la tint claaa order for hue paper, with a capacity of Cwxi lbt pur day and with Loth water and atearu power; will gl.e parti eullrecon trullf dvalred. Addren Ulymyer Manufacturing Com* patty. Oiucinnatl, Ohj^_^ EDUCATIONAL. WENT END ISSI'ITUTK. FAMILY HOHOOL FOR young ladlue. MUh. B. L. CADY.Principal, New llavau. Ouuu* bend for circular. P RIN TIN Q~MATE RIA LS ~ iIOR BALK—V. GORDON PRESS, NO. < BTANPINU 1 pea**, paper cutter, ahear. Am fiH lliiaoU-ati WANTED—MAI*E HELP. _ Trade*. WANTK D- ! 5 1 M Rnratßr ,Y - A NO, I STRAW. ' \ good* PTtnar »l m. Jo*. Mo. 5 good wage* to t food TO WORK OK \VTANTRD—A GOOD ENGINEER. RRCOMHBROA- ** tbtmy A "* Envolormrmt Agencies, WAKTBp-990 LARORBM FOR IOWA AND TOO ' tor illmoia, 1 hotrding.bottwishoutfit, and 1 black* imiths (iMliffil 13 Weil Handnlph-et. J. li. BPUM* IjKCrf A inccoMon to 0. V. Boat! A CM. Brun * WANTHD-TO LEAVE FOR THE N.~pV rT'iu Monday. 80 men. Alto, railroad and farm haade for iiinoU. 360 Booth Waler-at, K. O. IIAIQiIT. WANTP.D-DOOKKBRPEKS, BALBBMR7LRNTR7 clerk*, porter*, driver*. bartender*, and enaebmen. vail at IJUrtINKsS AORNCV, m Raat MadlionTiu. Room If. Applicant* by mall Inelote9 itamp*. WA NT K D—CO Ah if INR HSV PA RB ADVANOKDt 60 railroad laborer* t free fares 6 Swede or German Umlllet. K. A, A WOKLL, 3M Booth Water it. W’ANTP.b-i) RAILROAD MRff FOR ILLINOIS Ihli mornlnir!. fro* faro. ANDREW U. UiNO A CO.. 17 North MlacellanooTra. WANTBO-OANVAHSKUa FOR THR RRW »t American eewln* machloo. Liberal IndneemanU. JM Wabaah-ar., Cblctao. TU ANTBI)—MKN TO BRLT, RUIinRK MARKING JT pew, perfume ebell*. Pari immenaelr. Amartoa# h orelty (Jompany. 116 Ka«t iladlton ti.. Room 19. VV ANfSD-lioSTLRR AT IIASSETT’S STABLES. »f rear of 16 and 17 Harmoß-conrt. Gome early. WANTED—FEMALE HELP. Donoitioa. WANTUD-TWO OIIIM AT Ut EAST WASHING. 'I, ton-at., one at pUIn cook, tbs other for aeooud work. Copie early. \V ANTKD—A GIRL TO HELP IN DINING-ROOM H at <7 WcatVan Dnren-et. EmvlorxDOQT Anton ole*. WANTBD - GERMAN AND BCANDINAVIAN *f girl*for private famillee, hotel*.and laondrlct, city tod country, at Mr*. DUSKE‘3. (O Mllwankee-ar. Mi*noUrtfinon«> WANTED— SEVERAL GIRLS, AGE 10 TO If, TO wrap op the new improved Imperial Corapreaaed Yeatt. Apply at'be Agener between f and 9 o’clock thli morning. HIKBI.K, WEbELBS A CO., in Booth Water-* t., eorner LaSalle. SITUATIONS WANTED—MALE, Bookkeeper*. Clerks. Etc. CITUATION WANTED-AN ACCOUNTANT HAV* O In* seven years’ •.tpcrionce «rUb a itrg* tnao> alaetnnngcompany la open to engagement. CKkxl refer. ences. Addteia X 68. Tribone ottlee. Coaohmon. lefunstors. dec. QITUAriON "WANTED—BY A YOUNG MAW AS O coachman; la not afraid of work, andean come well recommended; no objection to the country. Addreta X n Tribune otfloe,. Miseellnnenna. SITUATION WANTKD-IN OFFICE OH RTORU by boy 18 yoart old, Urea with parent*: speaks English and German: willing to laam trade. Address W 02, Tribune office. SITUATIONS WANXED-FEMALE SeiamsrresaOß. CITUATION WANTBD-BY A RESPKCTAIILU O German person. a* aeamatrcia and lady'* wafting maid, vt to do llabt housework; would not object lo travel- can come well reoommondtd. Addraas AU, >B3 Watt Jackson-at. Ntitsas* SITUATION WANTEP-BY A LADY WRU qualified a* monthly nano: heat city reference givan. Call irr address Hoorn <0 Allantlo Hotel. Monday and Tuesday. r SITUATIONS WANTED—FEMAEE EnvnlOTxntmt Atronote*. ClTUations wanted—families in want op O (mod Scandinavian and German female help can be ■upplled at Mn. DUSKh'S oihco, ou Milwaukee.av. FINANCIAL* ADVANCF-S MADRON WATCHES. JEWELRY, diamonds, revolvers, opera-classes, books, fare. In strnmenta. etc., uOl.DsMlU'hlaumand llulliun othce, WKaat Madiaon-st. Cash paid for old gold and all. ver, gold dust, silver ban, precious stones, and valuable* of every description, Unredeemed pledgee lor sale. Advances made on diamonds, watoiirs irands, etc., at LAUNDERS' private ufSce. 130 Ran dolph-st,, near Clark. Rooms band 8. Established HSi C’TsiniN iiANn'rb loXnon“cinoago pr erty in sum* of 9.V*', 91.00 U. 81.£*Vi, 92.iU1.0t0. Want none but the host securities, and will make inter* •at and expenses ourrestwndlngly low. SAM'L Uh.HR. Mortgage Taians, Morse, ki.mhall* co., i7aNKKILS 18 NKW-fiT., NEW YORK. Membora Now York aleck and Gold Exchange. Tntna» act general banking and brokerage bnsine»s. Money to i/>an on good city heal kstatic In earn* of 950 u and upwards. JOHN W. MARSH A CO., W Washington-*t. MO.NKYTO LOAN ON DIAMONDS. WATOHKi. plane*, sewlng-machinn*, and other collaterals. Pri vate l.uan Clark-st., Room 2. up-ttaln. Money to loan at‘B to 10 pp.u cent, on Improved city property In sums ofCLCUiand up wards. Apply at Union Trust Co., IM South Ulark-«t. C*l nnn *5-000, »6,0U0, AND OTHER SUMS TO O1•U U \J . loan at U per cent os Chicago real estate. hUVAX LATHRoI*. M Dearborn at. CO snn TO LOAN ON CHICAGO RKAL-rRTATB OZ.OUU security. WILLIAM 11. KINO, 1W Clark**!. musical. \ T THIS SEASON OF TUK YEAR WK ALWAYS JV have a number of piano* on hand returned from renting. The e art thoroughly durable, In good tune and tone, and warranted to last aa long aa a now plari’i. We trill tail those Jn»t returned for from 81-V) to (,£l3 each. In addition, wo now hare aoms cheap piano*, as follows: One H ectare plain.... Onofi-octarn Hilbert. One 7-octavo Gilbert.. One7-oot»»e Chick 8ring....." Isi Oaouprt«Ol7S-ocU*«. naftrljosw. (h handsome rota* auntie* wood C*JO, wl ‘ W.’ K'iii il all 30 TJLSTKY ORGANS. NEW STYLES, NEW AND KLK 1j iraot csmi, jnat received at STORY A CAMP'S. Cal] ami•aatSoia atßll Htato-it. PIANOS AND GROANS FOU HKXT AND FOR X *alo on InstaUmouu or on aaay terms, at STORY A CAMPS, 2U State-at. 1 jlANOfi FOU SALK AND TO KENT, REPAIRING X and toning, at the Chicago Plano Factory, £46 State* »t.. by J. PKKSTON A BOX'S. S' ECOND-HAND PIANOS AND ORGANS FOU aalecneapat STORY A CAMP'S. Call and Siam loo price* betoro purchasing elsewhere at 211 State-«t. WEBER PIANOS. RECOMMENDED AS THIS ft bust by the leading prefcMhm. can boobtalnodat reasonable lerni* at STORY A CAMP'S, 211 Hlato-at. HORSES AND CARRIAGES. Auction - Tuesdays, Thursdays, and Saturday*—Horses, carriage*, and barnai* a »po WEsTUN A CO.'S, Nwa-ISdand IVi Eaat Waib. logtou-at. Amide time given to test all norm sold under a warrantee. Stock on hand at Private sale. /'VENTRAL OAUHIAOK WORKS, 117 AND 119 I J, I'Olweou (gtSalle and Fllih ar, Mannfao* taring, repairing, and painting done at fair ralei, JAS. O‘BIUKN, lato o( tho firm of liaydo A O'Urion. CiQ 11 HALE—A PROMISING TROTTER, HALF I 1 brother to Phil Sheridan: ha* trotted bettor loan 3:40. Will bo »oldat half hi* value. Mitchell’* SUde. (Oi Weal baits si. GRF.AT BARGAINS IN CARRIAGES AND BUG. gioa, new and second hand. doling jut at coat at my new warereums, ll)_aud li_WaihhigUm at. It, B. HILL. PASTURE -FINE PASTURE Foil HORSES AT tbo Tremont Garden; plenty nf water, and g-Mhl care taken of animal*. Apply to W. CUANXK, ou premlsca. or loS. I'F.TERSON, South Lynne. BUSINESS CHANCES. A FEW HUNDRED DOLLARS BUYS HALF IN. Interest In established cash butinuas that will tup* port two families., itoumli. S* ALOON. WITH FIXTURES, TWO FIRST-CLASS pool-tablei. furialochesp: low rent; good location. Inquire at 337 Mllwattkoa-av. WANTED-TO THE RIGHT MAN. KNOWING the proviiiun trade, who can glvo security and wlihi's to travel in Ureal Britain, a rare uhauce fora fortune 1* oiforud, Nunn but tuurmigh business man need answer, giving exparlunce and reference* In oouft. d<*nca. Real name ui uo reply. Address W tf, Tribune ottloo, Sh'/TIT HUVS HAI.K INTKIIKST IN bTOUK COST. JprHMl mg fl.lM'. amt e.tabll*hn<l cuh builnate p*ylntf tyearty. 16C haai lUodolph-tt, Hoorn*). MISCELL A N EO U S. ADVIintISKUB DKSIRIMJTO REACH COUNTRY reader* can do win thechoapcat and hen manner by ruing one or more aoctiuu* of Kellogg’. Groat Newapaper Lula and state IHvl-lon*. For illuatralcd catalogue aud tnapaddree* A. X. KELLOGG. TH Jackami-at. AMi CASE! PAID FOR (JAST-OtT CLOTHING, cameta. furniture, and mlacellaneoua good* of any kind by aeudlng a letter to JU.N ABGEI.UKU.IJ3 Butte et. /■MtANI) OPKNINO-K. H. OI.MST Kl> A BON WILL XT upen ihelr intended gymnaalutn on the evening of May 1. altuatedon the auuiueeat corner of HaUied and Watblngum-aU.. over the bank. The public art* cordial ly I nvtUid._^_^^_ — STORAGE. eTORAOR-PAUTIBaUAVIXUPOUMTUUK’ITIAT O they with a lured fur the tuu of a purltou of It, addrau N 3d. Tribune iilboe. S‘TORAOB-00 TO TIIK CENTRAL WAREHOUSE, cur. Uuah aud Klntle-ete., to atom your furniture and Imuiehuld good*. Yon will nod It a convenient, aafe.aod - . '. cleanly plane, whore they will be pn>perly catud fort In- . aured and ilored at the moat rvaaunabloa rate. 1 uivoc*- pecial attention thle claaa of good*, anti invite your patronage. lIOUATIO N. Rll.sT. I‘rniifiuPir. LOST AND FOUND. Found - pocjkktuook - Sunday night. Owner by proving prupuriy can obtain tame by nail* logal Hi tuliouec LOBT-aPRIL W, OX WcOR.VT’II OR KOUKY-ST.. a bundle ol beading, plllu«a, da. A liberal toward will be paid for lia remru tulil Pl.iurn iy-»t. MACHINERY. A T T. 0. A A. J. KIRKWODD'A ITI LAKB-ST.. at«ain*engiaei. pumpe, and bollare, all tlaea. Iron and wood-working machinery, beltiug, aupptlu*, Jubnt Aa* be>U>« matunala. TO EXCHANGE. rno B-iUHANOB— gW,OU) IN TOWNBHIP BONDS X iuued by one of the beat ouuntlea of a Weeteru Bute fur dry good*, boo la and aboea, or other penonal proper* ty. Aildreea JA.NUAHV, Tribuneutboe. SEWING MACHINES* * S” INGKR OPprOK'OK A. J. ÜBLOIIEHT, te WB/Tf MadUon-»l. Machine* aold on tamithly f aigiiOa teuted, ana exchanged. Open UUIp. ig. 3 114 Doarborn-aU

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