ee = THE DAILY EXAMIN HARLOTTETOWN, P. KE. ISLAND. FRIDAY, JULY 18, 1890. PeRMs hive Doiw.ars a Vras iin a eae Fuis is trae Liberty, when Free Born Men, having te advise the Public, may speak free.”—Evziripes. Suvetz Copms Two Cura . a i" 7 y «.* vN ; > } rn ty rae — Sa ee ~ | 4 A ) 4 7 3 i i i. 4 : VOL. 26.—NO. 43 vieP T int iy ny \ fu Sadat a CF MA8GH -STE#, cikGL KD. Kianal Madllbl Cai es ———(x) Every Description of Property £1,000,000 STG. ee ot MEAP OFFICE OF THE COMPANY, - - - - MANCHESTER, ENG. CHIEF OFFICE FOR CANADA, - - - +--+ + TORONTO. ONT. HORACE HASZARD & E. Hi. BEER, JOINT AGENTS FOR P, E. ISLAND. we oom juneZzv J mee eee A Bold FOR FIicsST PLACE, As I Have Got the Goods to do it. ‘ ° + vr YT’ . - (x 1 AVE IMPORTED from the best Houses in the Old Country, SCOTCH and PRET. | ‘ ' +} } ‘ ; ++ : & ENGLISH GUODSs th be beaten in quality, pattern or price, and cus- lat Cannot tomers are convinced at sight, as these goods speak for themselves. Five Hundred and Sixty Pairs of PANTALOONS to select from, of the prettiest LIGHT and DARK TWEED SUITINGS in the newest designs, and WOR- STEDS in the finest grades, which | will make up at prices to suit the times, as | intend to let no one undersell me. I invite the public to come and examine my stock. Good Fits warranted or no sale. Aha’ Bin lta Tae Hi a Merchant Tailors. auf () ¥X E ARE SHOWING the Jargest and Finest Line of Men’s *®Y Neckwear in the city. Large assortment of Men’s Stiff F.ex Hats; large assortment of Men’s Soft Hats (American) ; large assortment of Men’s American Straw Hats; large assort- ment of Men’s Fine White Shirts; large assortment of Men’s Fancy Flannel Shirts; large assortment of Men’s Fine Under- wear, Braces, &c.; Light Coats for summer wear; La» Robes, in Mummie Cloth, the correct thing; large range of Woolens, in Suitings; Spring and Summer Overcoatings and Trouserings, in Scotch and West of England goods Mr. McDonald, late of Boston, has charge of our Tailoring Department, and you can rely on getiing a good-fitting garment. Lot of MEN’S and BOYS’ READYMADE CLOTHING, at greatly reduced prices to clear. B.S. DAVIES & CO., CAMERON BLOCK. Ch’town, June 2, 1890. BANERUPT | FURNITURE Lower than Auction Prices. a Bankrupt Furniture for salo at Dazzling ODis- counts. Must be sold at once. iL defy competition. : O c . B24 in 5 " 2 04% Be. SRGAR ROG RA v3 2PPHAITR TA LoS? OF F0E. Lass - Charisttatc wn, Jan. 29. CAMPBELL’S SKREI BRAND OF God Liver Gil. ‘ mow 9 j= s (Mais IS THE FINEST COD LIVER OLL EVER BROUGHT OUT. Cod Liver " 4 Ou usually has such a disagreesbie taste, and is to many so ditheuit of digesues, . ; . . * -¢ ° ; ‘ o* as ¢ t'at its excellent nutritive and medicinal qualities are uot experienced. The Skrez Oil oa is froe from these objections, beiag beautituliy clear, pale and bright, alm ‘st tasteiess, sud readily wavimilated by children and the most delicate invalids. Seld by W. BR. WATSON, Dispeasiag Chemist, QUEEN STREKT, CHARLOTTETOWN, jash An Immense Lot of WEEKS & BEER, | QUEEN STREET, CHARLOTTETOWN, P. E. ISLAND, 5 Importers of British ard German | Pry Gevis, Hillinery, Smail- wares, X&c. ALSO —Fnull | Warehouse Gouds, WHOLESALE ONLY. | | 4a” Additions to our General Stock lasured ai Lowest Rates, of production, and will be offered, Who'esale only, at a small advance on cost. | Ch’town, May 22, 1890—dy 2in i —$$—$—$___—____— i WAREHOUSE TO LET. y ) E offer for lease the Brick Warehouse, on Pownal Street, owned by the | trustees of the late Owen Connolly’s Estate. : | Warehouse will be vacant after tne 23d July } inext. | Dated 2lst June, 1899, } FRED. PETERS, Solicitor for Trustees, june2] —tf Lime Juice! icvsiteuiieelas URE MONTSERRAT LIME JUIC* in pint and quart bottles. |W. t. Lime Juice on draught. ;and for sale at low prices, at FRUIT Also, Just received, pacens. ARTHUR § JOHNSON’S DRU STORE, Corner Kent and Prince Streets. jnl9 BEST ROUTE to BOSTOR CANADA ATLANTIC LINE. ONLY ONE NIGHT AT SEA. Quickest and Most Direct Route. Low Fares. The Magnificient Clyde-buiit Steel S. S. “HALIFAX,” Is the largest. safest, fastest and best furnis d and most comfortable passenger steamshiy» ever placed on the route between Canada and United States. Sails from Noble’s Wharf, Halifax, every Wed- desday, at 8 "clock, aat Lewis Wharf, Boston, every satarday at '2 o'clock. Pa-sengers by Tuesday evening trains can go on board on arrivai without extra charge. HBag- gags checked through. Through Jickets or saie by P. E, lstand Nav, Co., and F. T. NEWBERY, Agent Ch’town. ap30—eod wky pat Halifax and P. E Island STEAMSHIP CO. (LIMITED.) tt TF) STEAMER “PRINCESS BEATRIGE, CAPT. A. H. KELLY. Vy ILL sail from Charlottetown every Thursday afternoon, at 4 o'clock, for Halifax, cailing at Port Hastings, Mulgrave, and Hawkesbury, Arichat, Canso, Isaac Harbor and Sheet Harbor. Returning will sail from Halifax every Monday night, at 10 o'clock, making same calls, and Souris. The above steamer will make the round trip every week, making same calls until the close of navigation. Freight and passengers solicited at lowest rates, and through Bills of Lading granted to any port on the continent or United Kingdom. Apply to — ee eee W. W. CLARKE, Agent ('h’tewn, Mav a. 1890. | a “mn ~ te > s ae) - aoe o* z Furness Line of Steamers HALIFAX TO LONDON. Date of Sailings for Above Lie, Ss. S. ULUNDA will sail from Halifax for London on or about........-- May 25 S. 8. DAMARA ea ee Jone 10 S. 8. ULUNDA M .. cgesgepeeiaa July 7 S. 8. DAMARA y osaaee eee July 25 S. 8S. ULUNDA a Ang. 2 S. 8. DAMARA egy cs annes Sept. 8 In addition to the above, we will have sail- ings once every month via Boston. Through Bills of Lading granted from Cher- ‘lottetown and all points and to any port re- | quired. | Canned Lobsters carried at low rates. In- ‘surance lew. S. 8S. ULUNDA and DAMARA superior accommodation for passengers. | Saloon amidship, Staterooms large and airy. | Saloon Fares $45 00 and $50.00, according to location of Stateroom. Ten per cert. re- ‘duction on retura tickets. For any further information appiy to mayla—pat tf have reqjvired W, W. CLARKE, Ageat, Lines of Teas, Groceries and; ; i are ' being daily received from the different sources | ; : I took Cold, ( I took Sick, I TOOK SCOTT'S EMULSION RESULT: Itake My Meals, I take My Rost, AND IAM VIGOROUS ENOUGH TO TAKE ANYTHING I CAN LAY MY HANDS ON: getting fat too, For Scott’s mulsion of Pure Cod Liver Oi! and Hypophosphites of Lin.eand Soda NoT ONLY CURED MY [rieip- ient Consumption sur Built ME UP, AND IS NOW PUTTING FLESH ON MY BONES } AT THE RATE OF A POUND A DAY. I TAKE IT JUST AS EASILY AS IDO MILK.” Scott’s Emulsion is put up oniy in Salmon color wrappers. Sold by all Drug,sists at ) 50c. and $1.00. : ; SCOTT & BOWNE, Belleville. ee ee ee “rs a - POLITICAL — MEETINGS. 7 ‘HE undersigned will meet the Electors of the Second District of Queen's County tor the Legislative Council at the following times and paces :— Brackley Point Road, Harrington, in the School House, on Wednesday, 9th July, at 7 o'clock, p. m. At Stanhope School House, on Thursday, 10th, at 7 p. m. At Mount Stewart Hall, on Friday, 11th, at 7 p. m. At Ten Mile House, St. Peter’s Road, on Saturday, 12.h, at 6 p. m At Reile Creek School House, on Monday, l4th, at 7 p. m. _ At Wood Islands, on Tuesday, }5th, at 7 p. m. At Caledonia School House, on Wednesday, 16th, at 7 p. m. At Murray Harbor Road School House, on Thursday, 17th, at 7 p. m. At Eldon Hall, on Friday, 18th, at 7 p. m. At Avondale School House, on Saturday, 19th, at 4 p. m. At Vernon River Hall, on Monday, 2lst, at 4p. m. At Pownal Hall, on Tuesday, 22nd, at 4 p. m. At Monaghan Road Schoolhouse on Thurs- day, 24th, at 7 p. m. a Donagh School House, on Friday, 25th, aw ; a. At Mount Herbert Hall, on Saturday, 26th, at 4 p. m, At York Hall, on Monday, 28th. at 7 p.m At Blooming Point School, on Tuesday, 29th, at 5 p. m. JAMES NICHOLSON, JAMES ROSS. julys—dy wky SOURIS TIA. HE Congregation of St Mary’s Church ‘§ have been induced to give another of their Grand Teas on the old grounds, Sovris East, On Thursday, dist of July, The Committee have adopted a programme which will eclipse al] Teas given here or else- where. Arrangements will be made with the Railway to give the patrons the bes. possibie facilities to arrive aud return, of which due notice will be given. MICH*EL McCORM.\CK, Souris, July 2, 1890. Secretary. dy2awdéwy—pat her wat Ww ANTE D. HREE SMART BOYS Factory. Apply to MARK WRIGHT & CO., Ltd. july9—dy tf BOOTS! BOOTS! Horse Boots & Track Harness. enpeiaitaoamemoiinn z N HAND, direct from the makers, a full supply of the noted FENNELL HORSE BOOTS, comprising almost every Boot worn in the United States. ——ALSO—— A fize lot of TRACK HARNESS, second to none in Canada, made on the premises by the best workmen to be had. to werk in the lead the trade. ROBERT TOOMBS, Great George Street, near Kent. june28—dy Im eod THE } ‘on! NEW YORK, way Haw Ox STEAMSHIP COMPA‘Y. sos. “WEINER OP,” H. H. HOMER, Cominander W ILL sail fr m Pier 18, Has. iver, . ew York every SAVUn. AY, ato p. im, ior sar Har bur, hustport aud St. ula. DAYS, at 6.00 a. mi, iocal. FARE :—st. John and New York, $7.°%. Freights exceedingly low. No ca Joba, as Cars cua ou bv Sicamer’s Pie ror further infurmatica apply *3 TROOP & “ON, Agents. H. D. McLEOD, Genera) Freight and Passenger A. gent, Or at the office in the Compaay’s Warehouse on the Sew York Pier, North juncd—ay Come and inspect, as I am determined to cowply wit! the law strictly, Retarving. wili sai: from St. John, WEDNES- rtage at St. THE DAILY EXAMINER. | ---—— a JULY 18, 1890. An important Judgment. in the Stipendiary Magistrate’s Court at ; Summerside a few days ago, Judge Kelly irendered judgn.ent in respect to the appewls of the Merchants Bank of Halifax and the Bank of Nova Scotia from the town assess- ‘ment. The Stipendiary Magistrate, Mr. |M-Quarrie, being interested, could not hear them. The grounds of these appeals, as welias the facts and arguments against them, will be learned by a perusal of Judge Kelly’s decision, which we now publish. It - right to add that the Banks have ap- pealed from Judge Kelly to the Supreiae Court : In the Stipendiary “Magistrate’s Court, Town of Summerside.—The Merchants’ Bauk of Halifax, appellants, and the Town of Sum- merside, respondents. The Bank of Nova Scotia, appellants, and 7 town of Summerside, respondents.—An appeal from town assessment. ‘These are two appeals taken from the assessment made on the personal property of ihe appellants by the respondents’ »ssessors for the year ending 3lst of Avgust, 1889. The question in issue turns upon tue con- struction of sections 77, 78 and 79 of ‘The Summerside Incorporation Act, 1886,” chap- ter 11, and upon the affidavits fied by whe appellants, purporting to furnish tor the iu- formation of the town assessois (he necessary statement of the appellants’ income or profits during the year in dispute. By sectian 76, personal property within the town is liable to taxation for civic purp ses; and section 76 defines the expression “personal property” to ivelude, inter alia, stocks in in the town. If read alone and independently of section 78, section 77 would render the two appellant corporations liable to be rated and ital stock, whether remunerative or otherwise, fur they certainly are ‘‘dvuing business within the town;” but ths would be unjust, and therefore section 78 provides that such insti- tutioas shall be taxed upon part onty of their actual capital, and thst such part shall be as- certained by rating them “‘as if holding $100 of property for every $5 annual net income or pro- tit derived from their business.” If the statute in question had gone no further in prescribing the mode of procedure in rating corporations, the duty of the respondents’ assessors would simply be to value the net income themselves according to their means of knowledge, just as they would in regard to the taxable property of all private individuals, andif the banks should S dissatisfied they could appeal like ordinary or common people. *‘ Oaly this and nothing more.” But under section 78, banks aud other joint stock conipani¢s are, in effect, their own valuators and assessors, Ia this all other ratepayers. This privilege was, most probably, conferred upon them in order to relieve them from the periodical visita of the assessors, whose interrogations might be tive or impertivent. ‘Lo prevent assessors from attempting to become familiar with managers or agents, even in country towns, the legisiatnre makes an exception in favor of the banks by constituting them their own valuators of the corporate persona! property ; but in order to enjoy this privilege—this ex- ception to a general rule—it is provited that the banks must comply clearly aud p.ecisely with all the requirements which the statute imposes as conditions precedent to the right- ful enjoyment of this privilege. The affidavit required by section 78, to be must contain *‘ a precise statement of the an- nua] net income derived from their business within the town during the year.” ‘The effi- davits on file, and upon which the appellants rely, start with an allegation specitying the total amount of ‘direct profit "—an expres- sion not found in the statute itself, and ob- viously suggestive of more than ove class or source of p olits. The authors of these affi- davits would appear to think that banks shou!d psy only on one class of profits, name- ly, direct profits. As tar as these affidavits proceed, they may be quite true ; but they certainly depart from the words of the Act. To hold that the statute has been compiied with, it would follow that the words, ** net annual income or piofi 8,” #3: found ia the law, are precisely identical with the phrase ‘‘direct profits,” introduced into the affidavits. Por such a proposition I am unable to find any authority; and the expression ‘“‘ direct {| profits,” as before intimated, undoubtedly im- ‘plies in the minds of the bank agents here the ‘existence of at least two classes of profits-- | indirect as well as direct; and the former jmay be as highly appreciated by the stock- ‘holders as the latter ; whereas ‘‘ pet income or “profits” unquestionably comprehend all the |earnings of whatever class in excess of charges ‘and disbursements. | Appeilants’ counsel have strongly contend- ‘ed that inasmuch as the statute under review _is a taxing one, a construction most favor ble ‘to the appeilants shouid be given; but it should ‘be remembered that section 78, which we are considering, is really an enactment beneficial to the Banks, and, therefore, in seeking to |avail themselves of this provision, they must and avoid the ‘use of vague or evasive language. 1 observe that the affidavits made and filed by the re- spective agents of the appellant corporations are identical in phraseology, mutatis mutandts. “« Bach lends to each a double charm, Like pearls on the Ethiope’s arm.” The last paragraph in each, though not re- quired at all by the act, is, evidently, intena- ed as an explanation of the preceding one, as if the deponent therein, en turtoer reflection, peceeived che ineuificiency of the maia alle tion; but ia realty, if this last paragraph we intended to explain or ampiriy the preceding oue, it conid scarcely be coucned La less ap propriate teims. : : A resident agent in cuarge of aad respon- sible for the whole mauagemeat of a bank.ne house, must surely be prep»red to speak i definite language when prof ssing to furnish under his daily supervision; tut in these + ffi davita we fisd each agent literally adopt.ng the form and expressions of the other, end using such words 43 imply mere mutter of de lief or suspicion that in arriving at the belar.ce strack, they fuliowed the course that ‘tb commen api alluwable in similar iuativa ——— ee is Guara —— ee K, D, ©, vanks and banking companies doing business’ respect they certainly enjoy an advantage ove: | regarded hy the bank officiais as too inquisi- | made by the appeliants’ agents, respectively, | uocer the obiigation of an oath, “ae precise| statement” of the earmings of the instituton 'tions.” What ‘are similar ins itotions? | What course is common and allowable. Is ,the agent here unable to rely upon his on | know ledge and ability ? | These agents, having a constant daly | Supervision of wll the details of their bark | business, must be held to possess an accur ste personal knowledge of ali the profivs, an’ a correct manner of ascertaining them; andi is absurd for persons filling their important ps- itions, and presumably skilled in accounts » od book-keeping, to pin their faith upon a be ief ‘or conjecture that other accountants ad pt similar methods when settling the amounts they are willing to be assessed for. | It should also be remarked here that durlag _ the hearing of these appeals the agents of the ;appcliant corporations were preseat in court , With their able counsel, M:, Hodgson aad | Mr. Morson, and the respondents’ coune-l, 'Mr. F. Peters, in animadverting upon ‘he _conteats of the affilavits, did not hesitate to | assert in rather plain langnage that those doc- ‘uments were not only evasive and ambiguors, | but furnished some resemblance to a verita vle _suppressio veri. No oral testimony was given | at the trial. ; According to my view of the sections of “he statute in quesion, I think both appelle ts have failed te comply with the requireme ts | of the law, converning the making end fi) og of proper affidavits, and that, consequen: y, the respondents’ assessors properly igno ed , those documents as a guide to their Juric: As both appeals are taken on the ss —- I dismiss each, and under eecction aliow cos's to the respondents. ! ne 96 ii Local and Other Items. ——- | A Bonanza.—The merchants of Canso ere having a bonanza this year. It is estime ed that the fishing fleet has already left $100,..00 ‘there this season for bait and ice. Increase In TraveL.—Up to the pres nat time travel on the L. C. R. is far ahead of .+st year. The Halifax Herald says thai one cay last week the passenger receipts at North inenetlitiiaiiieial : Earty Porarogs—The Farmer was shown on Tuesday last, by Mr. D. Cav -p- bell, hotel-keeper, Summerside, a saw vie of fine, larze, new potatoes, the growth of Mr. Hubert Milis, of St. Eleanors. assessed upon the whole amount of their cap- Street station were over $1,000. ; acai | Excrrsion From Pocwasn.— We lesrn from ihe Farmer an excursion party of over 150 arrived at Sammersrde during the fore- noon of Monday last from Pugwash, N. 8., by the Heather Belle. After speadiag a t:w hours in the town, the again embarked, at about three o'clock, for the return trip. The Pugwash band was with the party. ‘ Srruck By Tae Enyernn.—The Sum- merside /armer says that when one of the specials, which took home the excursion sts to tite Orange Tea on Saturday, was return- ing about the middle of the night, the «n- gine struck tw» horses rear Kersington, one of which belonged to Mr. D. Medil- lan got killed. The animai is said to h.ve been worth $150. a ceemecams HyMENEAL.—A quiet wedding was cele- ‘brated in St. Mary’s Episcopal Church, Summerside, early on Monday morning, ‘the 14th inst,, the principal parties being ‘Miss Brine, of Antigonish, » ster of Mrs, ‘D. Rogers, and Rev. D. U. Moore, R. D.. !M. A. ‘The bride was given away by her father, the Rev. KR. F. Brine, who also as- | sisted Rev. C. F. Lowe, with the marriage eee The happy pair left for *he | Mainland by the St. Lawrence, amid the | usual showers of rice. —_——o BaSeBaLL. —The 38t. John Gazelte eays that , while interest in baseball is declining in tiie | United States, it is certainly vot increa<ing ! in New Brunswick. Local pride cannot be | invoked to its aid to any great extent, for of the 36 players of the four league nines, oriy 7 jore New Bruswickers, all the others being importations The Shamrocks, which leaa in . the race at present, are ail foreigners; the St. , John Club has four foreigners and five local jmen; the Monctons are all foreigners, and the | Frederictons have only two locai men in tacir lnine. All this is rather hard on New Bruns- wick baseball. ScHoo. For THE Buitnp.—The Halifax Herald says ,—Professor Fraser and party re- | turned to the city on Saturday. He held five very successful meetings in the interest of «he | building fund for theschool. The sum of +500 | cash was raised, and vigorous comnittecs of !leading citizens chosen in Trure, Amh rst, New Glasgow, Pictou and Charlottetown, who will solicit additional subscriptions in t ose places. Professor Fraser expects at |oast /$2.000 as the result of their enthusi stic efforts. He wants about $'5,000 for the «rec- tion and equipment of the new wing, the foundation of which is now being laid. ee Personal. Word has been received of the suddend ath on the street—probally from sunstreke —in Chicago recently of Mr. Neil McDonaid, at one time a machinist in Hal's factory at © un- merside, From the Free Gazette, published » La Grange, Laramie Co, Wyoming, the Farner learns that Mr. Thomas 8. Hall, who former- ly did business in Summerside, is the ce: +us enumerator in that part of the country. he Gazette speaks highly of Mr. Hal's tact in getting the many annoying questions «n- swered. Mr. 8S. F. Hodgson, chief clerk in the me- chanical department of the P E_Isiand Fail- way, ond his brother, Jabez Hodyson, ‘00k | Passage by the St. Lawrence oa Wednes sy, len route to Montana. They 4re p ecee ing there to look after the miuing prove. ty of the \late John Clark (son of Juba Clark, now de- ‘ceased, who lived near Rustico chs 9¢'), vho idied snddenly in June tos, and wae at che Mime of nis death was «aid to be worth «on ‘siderable means.— /armer. | > ED | A Wonderful Ftesh Prod icer. This is the title given to Scott’s Emu! jou tof Cod Liver Oil by ma rds whobwve ‘taken it, It not ouly gives flees anc stret sth by virtue of its own nutritliGis p-oper es, but’creates an appetite for iow. Use mt ad ‘try your eget Ewrleion is - er Scott's Law i fectly palate nle, Soli by all ni ug rida al We jand $l. ny ther iK D, C. tor the Stomach, Ps ee sn pai, et ‘gin lp lg ints Diss: fret I ian flan U