8

(^^F\ /) //O"T\ » Established 1882.

Bargain Basement.All odds and ends left over from heavy sales in our 12 great outfitting stores

upstairs, such as desirable Caps, Hats, Gloves, Mittens, Underwear, Jackets, Suits, Over-coats, etc., are sacrificed at ridiculous lowprices to clear the tables quickly.

USEFUL ) , m *±HOLIDAY GIFTS (MMM A

SMALLEST PURSES,/ M fLS f*TG

SMALLEST PURSES, \ 9 "Boys' all wool Caps, consisting of Tarns, Imported Mercerized Silk Mufflers, 25c

Turbans, Band Golfs, Brightons, etc., etc values, Bargain Basement — -. /-\

Values 50c to 75c each; take your *r\ Price.. -LUCchoice at each, only : lUC . Fancy Silk Club Ties> made £tom rem

Ladies' and Misses' trimmed ready-to- n»nts of the newest silks, 25c to .. /-v

wear Hats, values up to $1.50. 1 /-v 50c values, only lULBargain Basement price, 0n1y.... lUC Men's Suspenders, heavy elastic ja

\u25a0 V: f\ t \u25a0 • webbing, 25c values for JLUCBoys' Canvas Leggings, some lace, some Durable woolen Socks for men, colorsbuckle; nrst-class .regular 50c val- j« \u0084 D™bl? w°olf fe°,ck>

9nfor

iCOl°rS

lies, will be closed at only ...... IOC£b**ck and natural w°o1

'20c valueS

ULSTERS, ) A._

OVERCOATS, ( mh E*SUITS, l^^JJACKETS, \ •

Men's Ulsters and Overcoats, made from good, durable Friezes and Meltons, linedwith either plain or fancy linings, thoroughly well-made in latest styles, with stormcollars, values are $8 to $10, but the price is only $5 in the PLYMOUTH BARGAINBASEMENT.

Ladies' JACKETS, fine smooth-faced Kersey, Boucle,Chinchilla and Beaver Jackets,all lined with best silk and satin. This lot composed of garments that have sold at $10,$12, $15 and $18. Now only $5 in the PLYMOUTH BARGAIN BASEMENT.

Uhe Plymouth Clothing House, Sixth and Jficollet.

MINNESOTAALBERT LEA—Krick Olson, convicted of

robbery, was sentenced to serve five yearsIn the penitentiary.

MADISON—At the special election, bonds in jthe sum of $10,UOO were voted for the purpose |of building a city hall.

ELBA—The Beaver postofflce and generalstore of A. A. Miller burned. The contentswere entirely consumed, and were but slight-lyinsured,

MANKATO—The Alaska Fish and Lumbercompany, of Mankato, has secured controlof a large mill at Shakan, Alaska, and in theearly spring will erect a cannery.

WINNEBAGO ClTY—There are severalcases of smallpox in this city and the schools\u25a0were closed Monday until Jan. 2. About halfa dozen families are under quarantine.

ROCHESTER—The residence of HermanJ. Klinsman, on College hill, was totally de-stroyed by fire. The building was insuredfor $2,uOU. The furniture also was insured.

AUSTIN—The annuel meeting of the Alli-ance Hail and Cyclone Mutual Insurance com-pany was held here. All losses of the yearwere paid in full and a rebate given on pre-mium notes of 25 per cent.

DUX.UTH—The last steamship arrival of theyear from the lower lakes has just reportedhere, the Renssalaer of the Pt.ttsbUrg Steam-ship company, which has been at lower LakeSuperior ports unloading a coal cargo.

SOUTH DAKOTAPIERRE—The state lands board has de-

cided to offer for sale next year that por-tion of the old Fort Sisseton military reser-vation which is not now under lease and tooffer the otlter lands in Marshall county.

DEADWOOD—Leo Winsberg has been heldon the charge of committing an assault uponSol Levinson. Levinson is considered out ofdanger.—The attorney for Walter Strohm,who was found guilty of perjury last sum-mer, has moved for a new trial.

,—

Opportunity for Card Clubs.Artistic and useful tally cards accom-

pany every pack of Soo Line Cards ob-tained at the Ticket Office, 119 Thirdstreet S.

California.Grand Canyon of Colorado by daylight.

The Tourist Sleeping car leaving everyTuesday morning via Chicago Great West-«rn Railway enables you to see this won-derful scenery. For information and res-•rvation of berths inquire of A. J. Aicher,City Ticket Agent, Corner Nicollet Ayeand sth St. Minneapolis.

WISCONSINBARABOO—One of Ringling Brothers'

largest elephants was chloroformed on ac-count of rheumatism.

SPARTA—Henry Joues, aged SO years, diedof old age.—Mrs. Martha Newton, widow ofA. J. Newton, died of pneumonia.

WAUSAU—A meeting of the price list com-mittee of the Wisconsin Valley Lumbermen'sAssociation, which is affiliated with the Mis-sissippi Valley Lumbermen's Association, washeld yesterday. A slight advance was madeon certain grades. <

NEEN AH—Frank C. Shattuck, secretaryand treasurer of the Kimberley & Clark com-pany, president of the National Manufactur-ers' Bank, of Neenah, and vice-president ofthe First National Bank, of Appletou, isdead from an operation for appendicitis.

WEST SUPERIOR—Wes Jones was arrest-ed on a complaint sworn out by T. L. Mcln-tosh, representing the citizens' committee. Itis claimed he swore that a bill of $165 whichhe presented for timbers furnished the work-house committee was a lawful and correctbill. Mr. Mclntosh asserts that the bill isIllegal and fraudulent.

IOWADUBUQUE—Tony Leitner, a quarryman

working on the Eagle Point bridge approach,was injured by the explosion of dynamite.It is thought lie will die.

LEON—Gertrude Crawford Doze, the youngwife of Peter Doze, has sued her 76-year-oldhusband for divorce on the ground that hemisrepresented to her the amount of hisweaMh.

SIOUX CITY—C. D. McFadden claimed La-breck's house extended three inches on hislot. so he sawed off the three inches. He wasbound over by the grand jury for maliciousmischief. —A hypnotism suit is on trial indistrict court. D. L. Frace, of Oto, claimsdamages from Dr. G. P. Van Marel, of Oto,for practicing hypnotism on his son, Charles, i

IFlorida and the South via the Popu-

lar Monon Route.Tourist tickets to all southern points.

Fifteen days transit limit, with stopoverprivileges. All tickets via Louisville aregood for stopover at French Lick Springs.Through daily service to Florida, begin-ning January 6th. 1902. For "TenRoutes to the South," rates, folders, etc.,address Frank J. Reed, General Pass.Agent, Monon Route, Chicago, or L. E.Sessions, Gen'l. Agent Pass. Dept., 541Andrus Bldg., Minneapolis, Minn.

Buy United States Fuel Oil stock now.Write for new prospectus.

afc -Minneapolis: f^M mr\ /fiSsl

Seventh and iw »/i^yffi|gsJßsvjß^^lJßi^^^^B jfi^^PWSiRobert Sts |^| if//Sw«»^MiMmMß«Miiii«^M«iMii—^MO7

"Gordon Patent comfort caps!"Comfortable Because Sensible.

Patented Because Best.The Indispensable Cap for zero weather. We have them with

BANDS LINED WITH FUR, $1.50.BANDS LINED WITH CLOTH, 98c.

The Crowds for Caps at The Palace aresatisfied with the Gordon Caps.

J Come and Select Use I• Christmas Gifts Here IW f|(I) Pooketbooks, Purmes, m,(^ Calendars ofAllKind*, Jgtfgk Handsome Inkstands, , 5*

libraryDesk Fittings, WW Fountain' Rons, Diaries, %

Box. Paper, ' \u25a0 ' : .. . '£|# *

vDuplicate Whist Sets. %

| SCHLENER & CO., 1(£ Stationers. 516 Hioolle*. |!

Judge Rebuked.

Special to The Journal.

THE MINNEAPOLIS JOUKNAL.

FISK IS REVERSEDTrial Court in North Dakota Ex-

ceeded Its Authority.» \u25a0' « -

POINTS IN DONOVAN LIQUOR CASE

Cavalier DruKKltit "Who Maintained

a Nuiiance Must Sow Pay

the Fiddler.

Special to The Journal.Bismarck, N. D., Dec. 19.— supreme

court has given its decision 'in one of themost important liquor cases that hasbeen before it the present term. This isin the case of the state vs. Donovan, anappeal from the district court of Cavaliercounty, where Judge C. J. Fisk presidedby request.

Donovan operated a drug store in Cava- jlier county and in 1898 action was broughtagainst him for maintaining a nuisanceunder the liquor law, it being alleged thatthe prohibition law was being .violated.The action was brought by P. J. Mc-Clory, as assistant attorney general ofthe state. After the commencement of theaction, Bosard & Bosard, attorneys f6rthe state enforcement league, were em-,ployed by private persons to assist withthe prosecution. The action came onfor trial before Judge Fisk, who foundthe material facts to be as stated in thecomplaint but dismissed the case as aconclusion of law, on the theory that thenuisance which was' found to exist as amatter of fact was maintained by thedefendant under a druggist's permit andthat it could not be abated ,in a court ofequity. . , ' '

Second Appeal.

The case was appealed to the supremecourt, where the judgment of the lowercourt was reversed and a judgment ord-ered entered in accordance with the pray-er of the plaintiff, which meant that theoffending liquors and appurtenances fortheir sale be destroyed, as the law pro-vides. This order was handed down bythe supreme court, whereupon the de-fendant presented a petition to the dis-trict court that after the payment of thecosts he be permitted to file a bond toobey the law in future, and judgment beentered abating the action. This wasdone by Judge Fisk and an appeal taken tothe supreme court from the order.

The appeal brought up several nicequestions concerning the prohibition law,among them whether the filing of such abond could abate such a judgment as en-tered by the supreme court, and anotheras to whether Bosard & Bosard had anystanding as attorneys for the state in thecase. This latter point was raised underthe law passed at the last session of thelegislature, requiring the attorney gen-eral or state's attorney to appear for thestate in all these actions and prohibit-ing private attorneys such as Bosard &Bosard from bringing actions for thestate enforcement league in the name ofthe state. On both of these points thedefense loses its case. The court holdsthat Bosard & Bosard were regularly em-ployed as attorneys for the state, and thatthey were concerned with the action be-fore the 1901 act was passed, and thatas the provisions of that statute wereprospective and not retrospective, theycannot now be shut out of an appear-ance.

, in order to shield himself from an invasionby tha officers of the law, who were armedwith a writ of replevin, secured a smallpoxsign, which he placed over his door. Theotauers made a hasty retreat, and when theydisappeared the man did also. The debtremains unpaid.

One Death From MeasleH.Special to The Journal.'

Sturgis, S. 1)., Dec. 19.—This place is havingan epidemic of measles. There are a greatmany cases and new ones are reported almostdaily. On death has resulted.

Carver Clotted Tiffkit.Special to The Journal.

Carver, Minn., Dec. 19.—Schools were closedhere on account of smallpox, net to reopenin.til Ja.n. 6. All churches have been closedand Christmas festivities abandoned.

Sioux County Votes Honda.Special to The Journal.

Sioux City, lowa, Dec. 19.—Sioux county hasvoted bonds for a new courthouse.

RAILROAD TAXATIONIN STATE OF MINNESOTA

The railroads of Minnesota have beenwell treated. History and public record

I show that nation and state have enrichedj railroad speculator by public grant and by| loans of credit. Over one-fifth of all the' land in this state has been practicallygiven to the railroads. The state audi-tor's report shows that the railroads own

! about one-fourth of all the property inI the state, but pay only one-thirteenth ofj the tax. The recent agitation against theI Northern Securities company tells theI story of an awakening on the part of the; people to the realization that corporateenrichment must be held in check orprove a menace to the best interests ofthe people at large.

As early as 1853 the territorial legisla-ture granted a railroad charter, but notuntil 1856 was a tax provision inserted inany charter, it was then considered anddecided that railroad taxes should not beassessed and collected by the local au-thorities as are other taxes. Acting cvthe opinion of the then attorney general

| the method adopted was what is known asthe "gross earnings tax." This is acommuted form of taxation, whereby acertain percentum of the gross earningsof the railroads is paid to the state inlieu of taxes. Prior to the adoption ofthe constitution, Oct. 13, 1557, the charterof the Minnesota & Northwestern Railwaycompany (now a part of the ChicagoGreat Western Railway company) wasamended by inserting in it the provisionthat the company was to pay an annual

j tax of two per centum on its gross earn-j ings, which should be in lieu of all othertaxes whatever.

Practically this same amendment butproviding for the payment of 3 percentum of the gross earnings and the ex-emption of their land grants, until sold'and conveyed, was made to the charter ofeach of the four 'land grant" companies.

Between 1860 and 186G the charter ofeach of the four "land grant" companies,further amended by additional provisionsby which it was provided that in consid-eration of an annual payment of 1 percentum on the gross earnings for the firstthree years and 3 per centum there-after their land grants and other prop-erty should be forever free from taxationuntil sold and conveyed. The charters cfother roads were similarly amended andin 1873 it was provided that any railroadmight accept such method and rates oftaxation.

The constitution, article 11., sections 1I and 3, requires that all taxes shall be as

nearly equal as may be and that all prop-erty shall be taxed except certain desig-nated kinds, among which railroads arenot mentioned.

Article X., section 9, of the constitutionwas adopted in 1858 (and expunged in1860) by which the credit of the state wasloaned to the "land grant" railroads in

j the form of state bonds, the state taking

| a mortgage on the property of the com-pany.

The constitutional amendment of 1871requires that any law providing for thechange of railroad taxation shall, beforethe same shall take effect, be submitted toa vote of the people. In compliance withthis provision chapter 168, laws of 1895,was adopted and provides that all landsheretofore or hereafter granted to rail-roads shall be assessed and taxed asother lands are taxed, except such partsof such land as are held, used or occupiedfor right of way, gravel pits, side tracks,depots and all buildings and structureswhich are necessarily used in the actualmanagement and operation of the rail-roads of said companies; that the com-panies liball continue to pay the grossearnings tax in the same manner andamount as now provided by law, and thatall other laws providing otherwise are re-pealed.

But there is another important point de-cided regarding the prohibition law, 1. c.,that the provision of the statute allowinga bond to be given for the release of |the premises is restricted to cases where jthe nuisance is conducted on leaseholdpremises, and does not apply to caseswhere the nuisance is maintained by theowner in his own premises. The courtholds this to be the intention of the legis-lature and finds that under this con-clusion the defendant is not entitled tothe privilege of paying costs, giving abond, and having his premises released.Regarding Judge Fisk's action in not com-plying with the first order of the su-preme court, the higher court says:

The learned trial court has thought properto permit the defendant to intervene in thatcourt for the purpose of renewing the litiga-tion, and acting upon such permission the de-fendant was allowed to interject into the casequestions and considerations of law and factwhich were not brought to the attentionof this court in any manner and upon whichthis court has never until the present appealhad an opportunity to pass or to make anadjudication, Uron such new matter so in-terjected the trial court has assumed theright to enter a judgment in the very teethof the order sent down. We confess that weare unable to concur in this assumption of

i authority on the part of the trial court. Itis wall settled that in cases such as this thedistrict court in entering judgment pursuantto an order transmitted to i% acts ministeri-ally unless this court directs in express termsthat further proceedings be had in the dis-trict court.

The district court is directed to enterjudgment pursuant to the" order of thesupreme court, both the order enteringjudgment and the judgment appealed frombeing reversed.

WHIPPING POST OF FATHERS

Den Moines Judse Would Like toHave It ReHtored.

This, in brief, is the substance of allMinnesota railroad tax legislation fromterritorial days to the present time. Thelast legislature, however, passed a law in-creasing the gross earnings tax to 4 percentum and submitting the question tothe people at the next general election.If the people ratify the act of the legis-lature it will undoubtedly carry the mat-ter into the courts, as the railroads claimsuch a bill is unconstitutional and void.If such be the case then Minnesota hassold part of its sovereignty for a merepittance and the railroads escape the con-stitutional provision that all taxes shallbe as nearly equal as may be.

The railroads of this state as regards

taxation may easily be separated into twoclasses, viz., those whose charter taxprovisions date from before the adoptionof the constitution and those whose taxprovisions have ben inserted since orwhich pay taxes under the general law of1873. The former, if by their acts, theyhave not divested themselves of it, mayunder the present decisions of our courtspossess those immunities from taxationwhich theircharters purport to contain, forthere was no restriction on the territoriallegislation which made the grants.

The apparent contract immunities ofthe latter class of railroads must be in-terpreted with article IX, sections 1 and 3of the coifttitution in mind. Regardingthese sections our supreme court says:"The leading and controlling purpose ofthese provisions was to subject all prop-erty, not specially exempted, from tax-ation and to secure so far as possibleequality and uniformity so that everypiece of property should bear its just andproportionate share of the public bur-den." With this interpretation it isclear that the gross earnings tax as itnow stands would be unconstitutionalwere it not for the amendment of 1871.There are no decisions of our courtsholding that such a tax was constitutionalprior to the amendment of 1871; whilethere is a clear intimation to the con-trary in several.cases —notably those fol-lowing the Parcher case, 23 Minn., 280.

In the case of State vs. Steams such, atax was held to be unconstitutional priorto 1&71, but the state court held that itwas validated by the amendment of thatyear. Whether the United States supremecourt would now uphold the latter partof this decision is a question for the fu-ture.

By judicial interpretation previous to1895 railroad property in this state wasgrouped under three heads with respectto taxation, viz., (a) that actually used;(b) granted lands and (c) other propertyobtained either by gift or purchase. Bynumerous decisions our courts have heldthat the gross-earnings tax embraces onlythe first two classes of property men-tioned.

Dcs Moines, lowa, Dec. 19.—Judge L.. I.Silvara of the Dcs Moines police court de-clared in favor of the whipping post incourt to-day. The Judge announced histheory in connection with the trial ofWilliam Garrett, who was brought up ona charge of drunkenness and beating hiswife. Mrs. Garrett had a sorrowful taleto tell, saying her husband did not worksteadily, that he could not let liquor alone,and that he contributed nothing to hersupport, and beat her. Judge Silvara saidhe wished there was some way by whichwife beaters could be adequately punishedand that he favored establishing a whip-ping post. In the absence of eny facilitiesfor applying the lash or giving the bas-tinado, Garrett escaped with fifteen daysin the county jail.

FIELD DEPUTY KEGDED

S. Dakota State Land Department

<on ld Make One Pay.

Special to The Journal.Pierre, S. D., Dec. 19.—Until last fall

the state land department had done butlittle in the way of securing plats of tractsor looking up tresspassers on state landsin the Black Hills. In September twomen from the office were sent to that sec-tion of the state and stayed until No-vember. They secured topographicalplats of a large acreage of state lands,and discovered several trespassers andsecured some revenue for the state whichwould never have been paid without suchan investigation. The returns to the de-partment from this source, from onecounty alone, amounted to $260, and othercounties turned in smaller amounts. Afield deputy putting in all his time inlooking after trespassers on state landscould bring to the state every year sev-eral times his salary and expenses.

BUYS FIFTY QUARTERS

Jobn E. Diamond Invests Heavily InSouth Dakota Lands.

Special to The Journal.Huron, S. D., Dec. 19.—John E. Dia-

mond, one of the pioneers of Brookingscounty, was here this week. He had beenon a land buying tour in Faulk, Spinkand Beadle counties, and picked up morethan fifty quarter sections of good farmland. He is of the opinion that Southl>akota lands will never again be so cheapas now, and that the opportunity to in-vest at reasonable prices will soon begone. He has cold most of his Brookingscounty lands at a big advance over pricesof three years ago, and believes that hisrecent investments will be equally -profit-able. As indicating the demand for farmproperty in this locality it is only neces-sary to note the daily arrivals of landseekers.

lowa Debtor"* Coup d'etat.Special to The Journal.

Waterloo, lowa, Dec. 19.—A West Side man, I

The question as to what property Is Iused in the operation of the road often 'arises and has been frequently decided ]in particular instances in this state. Each 'case must be decided under all of the cir- Icumstances, both remote and contingent.

The fact that railroad property waspaying a much less tax than other prop-erty brought about the so-called Ander-son law of 1895. By the terms of this law 'all unused granted lands of railroads wasto be taxed substantially as the propertyof other people is taxed. On Dec. 3, 1900,the supreme court of the United Sjtatesheld the Anderson law to be unconstitu-tional, reversing a decision of the Min-nesota supreme court upon the same ques- |tion. Whether the law of 1901 can avoid ithe pitfalls dug by shrewd corporation'lawyers remains to be seen. The ques- jtion as regards the four "land grant" com- Ipanics turns on the nature of the tax |previsions In their charters. Are these Iprovisions contracts irrevocable withoutthe consent of the companies? As early!as 1868 Attorney General Cornell ex- jpressed tttfe opinion that "the consent ofI

THUKSDAY EVENING, DECEMBEK 19, 1901.

Physicians Recommend Castoria/^JASTOKIA has met with pronounced favor on the part of physicians, phanna-

\u25a0 ceutical societies and medical authorities. It is used by physicians withresults most gratifying. The extended use of Oastoria is unquestionably theresult of three facts: First— The indisputable evidence that it is harmless:Second— That it not only allays stomach pains and quiets the nerves, but assimi-lates the food: Third—lt is an agreeable and perfect substitute for Castor Oil.It is absolutely safe. It does not contain any Opium, Morphine, or other narcoticand does not stupefy. It is unlike Soothing Syrups, Bateman's Drops, Godfrey'sCordial, etc. This is a good deal for a Medical Journal to say. Our duty, how-ever, is to expose danger and record the means of advancing health. The dayfor poisoning innocent children through greed or ignorance ought to end. Toour. knowledge, Castoria is a remedy which produces composure and health, byregulating the system—not by stupefying it—and our readers are entitled tothe information.— Hall's Journal of Health:

IflWP™^P^R^iflt» J8 The nd You Have Always Bought, and tvliieh lias been.J^BFg^F£E^zr"~^r =F j| in use for over 30 years, has borne the signature of-:---——r7~~rr ;r~r~~~ "\u25a0 7"'" M _ i - and has been made under his per-

Preparation forAs - :m £& jL/sr^fl^^Js sonal supervision since its infancy.simitating the Food andßegula- m v*t(^'^ *'GCCc#4/s+. Allowno one to deceive you in this.ting the Stomachs and Bowels of || AllCounterfeits, Imitations and « Just-as-good" are but;

: \u25a0 I Experiments that trifle with and endanger the health ofSJjS^^-.AEsdalXlai^i.iaaS^ M Infants and Ciiildren—Experience against Experiment*

PromotesDigestioß.Cheerful- h What I© f*AQTORIAness and Rest.Contains neither &E VtflßaS. I© \#n+£s 1 KJ/frk&lrbi Morphine nor Mineral. 11 —._...... . _ . «__^_,

_\u25a0\u25a0'-'. _„ «

NnT"NARroTir Dl l Castoria is a harmless substitute for Castor Oil, Pars-___ _____ if goric, Drops and Soothing Syrups. It is Pleasant. If;|l contains neither Opium, Morphine nor other Harcotio

ofoidßrSamuel PITCHER | substance. Its age is its guarantee. It destroys WormsPom,*;* Seed- |||jjj and allay Feverishness. It cures Diarrhoea and Wind&uiusa7ts- ) If Colic. It relieves Teething Troubles, cures Constipation,Amu Seed <\u25a0 I f| and Flatulency. It assimilates the Food, regulates tha

Ic£bZiL~seja,* \ i|; Stomach and Bowels, giving healthy and natural sleep.W"*r&f~ -I I The Children's Panacea— Mother's Friend.WirJurgrttn, Flavor. J

AperfecrßemedyforConstipa- I CEMOiME CASTORIA ALWAYS! Sour Stomach, Diarrhoea, M *

i Worms .Convulsions .Feverish- |i Bears tlie signature of___^rrtrr .

ness and Loss OF Sleep. ;|| v^*B^^^ ,^jr^"^'"\rir^w^\r x̂s^^

Tiis KM You Haio Always Bou^M| exact copy of wrapper. B| - in Use For Over 30 Years.aM>^ -. . ( \u0084,.>////. \W ' ' THE CENTAUR COMPANY, TT MUBHAVBTIICST. NEW YORK CITY.

the companies under the constitution wasnot necessary and it was clearly coni-petent for the legislature to change itsterms so as to require a different rateper centum of gross earnings." He fur-ther says in a case arising later: "A null-ification of the original comract is no-where prohibited by the constitution."

From a reading of the cases and opin-ions on the subject it would seem thatrailroad companies must stand on theunmodified territorial exemptions if theirtax provisions are to be held irrevocablecontracts. Now, as a matter of history,which can be verified by referring to thereports of the state treasurer, beginningin 1865., it is well known that none ofthe "land grant" roads have ever availedthemselves of the tax provisions of theircharters, but have with but one excep-tion (the Winona & St. Peter Railwaycompany) paid under the tax provisionsmade by the state legislature. By sodoing they paid a lighter tax during thefirst ten years of their operation, andhave elected to enjoy the benefits of statelegislation. It seems unjust to the peopleof Minnesota that ihe railroads shouldnow be permitted to evade any disadvan-tages to themselves by holding as a shieldthe territorial exemptions which they didnot see fit to adopt when it would havebeen detrimental to them to do so.

•It is a well settled rule of constructionof tax exemptions that the constructionwill be in favor of the exemption onlywhen the language will admit of no otherconstruction. The contract must be shownto exist. There is no presumption in itsfavor. Every reasonable doubt should be

resolved against it. When it exists it.should be rigidly scrutinized and neverbe permitted to extend either in scopeor duration beyond what the terms of theconcession clearly require. Ii is inderogation of public right and narrows a 1trust created lor the good of all.

From the foregoing considerations itwould seoni that the people of Minnesotaare not powerless to compel railroadsto pay their proportionate share of thetaxes, which they do not do at the presenttime. —William Furst,

Librarian University Law Library.

Costly Arms and Leys.

Artificial arms and legs, or commuta-tion therefor, will cost the federal gov-ernment next year over half a million,dollars. The average citizen will hardlyunderstand this outlay, but the old soldierwho has been supplied with an artificiallimb in place of the one lost in the Re-bellion can explain. Since 1870 the gov-ernment has not only paid $140,000,000annually in pensions but has also fur-nished artificial arms and legs to the oldsoldiers needing them. The governmentshould also provide "Golden Grain Belt"beer for its faithful soldiers, for it makesthem strong, healthy and happy. Brewedfrom the purest barley malt and hops,it should be in every home. To get it,telephone 486 main.

Winter TouriHt Rnten'.Great reduction in rates to ail winter

resorts. Call on Minneapolis & St. Louisagents.

m SILVERWARE TO REDUCE

— OUR iHMENSE STOCK.

Friday, per dozen O(3i£p white Kraiilte lining, nothing An qVJust received a new lot of high grade rove*. ua^H^r" 6*o 5̂-, Fray WtiSJOties, bodice pin. both old and At «A Si 1!"1Use -land **p «co Tea Sets, all re'

silver. 800 750 and.lt $1,00 .J^edtogell them quick; up from gjg

$. JACOBS & GO., Jewelers,518-520 KICOLLET AVENUE.

o#i&£l#£r£P?^ Mercantile

Formerly S. E. OLSON GO.

Draperies —Rugs.Price reductions will be very conspicuous on our Third Floor

Friday and Saturday. "

«-*: RucrcJKOmereS. 30x60-inch Standard Smyrna (not all

Extra Special Prices on SO odd pairs for wool), regular price 81.25 f\f\two days. —Friday and Saturday— VIPC

rep. spec. \u25a0 c»cii

, price price All Wool Smyrna Rugs— 3ox6o-inch12 pairs Damask Curtains $1.69 $1.10 and 26x54-inch—full line of colors8 pairs Damask Curtains ...^..$2.00 $1.45 —values up to $2.25 d* \u25a0g Sf\7 pairs Damask Curtains.... $3.25 $2.00 —this sale, only— *p I §OU5 pairs Damask Curtains..» $5.50 $3.87 each ! \3 pairs Damask Curtains $8.50 $6.75 Ot*ff»nt»l DlfO-C \4 pairs Mercerized Curtains.. .$ll.OO $8.75 viicilim K.UJ,». \4 pairs Mercerized Curtains $18.00 $14.00 Shirvans, Belooz, • Khurdistan^3 pairs Satin curtains.... $25.00 $19.00 Mlez and Guandjes— a noteworthy4 pairs. veiour curtains. . ..$37.50529.00 collection of choice patterns andAlso 25 odd pairs very popular Cheniie cur- hues—many large sizes in valuestain.i all late styles-no two pairs alike. > up to 835.00— C^F AAUeg. price $2.00, $2.75. $3.50, $4 90, $8.75 day and Saturday, n)^/3»"USale price $1.75, $2.00; $2.60, $3.85, $6.85 ' your choice, 0n1y.. .

Standard jp''"^^®fajSjilwl Sickness!

Medicinal l|S§fqpt^-yn ins *;i^;i*-*i Health!

CurseOF

DRINKCURED BY

WHITE RIBBON REMEDY.Can be given in Glass of Water. -Tea or Coffee

Without Patient' Knowledge.White Ribbon Remedy.will cure or destroy

the diseased appetite for alcoholic stimulants,, whether the patient is a confirmed Inebri-ate, "a tippler," social drinker or drunxaid.impossible for any one to have an appetitufor alcoholic liquors after using White Rib-bon Remedy. Indomed bymember* ofXV. C. T. I.

Mrs. Moore, superintendent of the Woman'sChristian Temperance Union, writes: "Ihave tested White Ribbon Remedy on veryobstinate drunkards, and the cur«« have bee.iDiany. In many cases the Remedy was givensecretly. Icheerfully recommend and indorseWhite Ribbon Remedy. Members of ourunion are delighted to find a practical andeconomical treatment to aid us in our tem-perance work."

Mrs. West, president of the Woman'sChristian Temperance Union, states: "Iknowof bo many, people redeemed from the curveof drink by the use of White Ribbon Remedyth?t I earnestly request you to give it atrial. Druggists or by mail, $1. Trial packagefree by writing Mr*.A. M. Tovrnaend (foryears secretary of the Woman's ChristianTemperance Union, 218 Tremont St.lioatun, Mans. Sold in Minneapolis byVlrjillDillon, 101 Washington avenue 8.

STORAGEHousehold rood* a specialty. Co-equaled facilities and lowMt rale*. ".Packing by experienced men.

BoyiTransfer ft Fuel Co., 46 Bo.TMrlßtTelephone Main 66?— both exchange*.

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