CAPE MAY HERALD/THURSDAY, NOVEMBER 3, 1904.

Defended Up to Very Eve of His Nomination Doctrines He

Now Repudiates.

BAS BE GCNE Cr?!CE MAD F

Record Taka From His Own Writiat*

and Utterance* to Prove His Extraordinary Acrobatics.

Churle* C. Hlii.-k t« the Doniocrotlc candttluu- for jjovernor of New Jeroey. He KtnudN ou a i>U:tforiu "'llone riectaraiioua are dtre* t;y ••ontni«llctory to hi* teachings as n lawyer, private citizen, equal tax. commUslouer and uietuber •> of the state (ward of taxation. He has tKM-ed X* a taxation expert for years. His teachings and writings on that subject are well known, or. at leant, they are matter* of record. As candidate and politician be repudiate* Che doctrines he had most positively advocated and most vigorously defended and doe* a complete somersault to adjust himself to the Democratic platform. But let bia own word* condemn

8dm:

From •'Black oa T»*.r!*■ blW*eS la IMOS. "There 1* scarcely a subject In connection with the history and science of government In which taxation In some form has not been one of the mast intricate problems." (See page 7. section &j •Taxation In New Jersey has 'been one of the most Important and intricate subjects before the people and the leg islature. underlying and connected In some form with almost all other qi tions. • • • The most intricat* problem! of the future, especially In connection with the government of her growing municipalities, will revolve around this •abject of taxation and the best system. based upon sound principles of political economy, for raising the public revenue." (See page 8, sectii “New Jersey having settled the problem of state taxation—vlx, by raising the great balk of the state's revenue from the railroad and other corporations, which Is not only sc in principle, but advantageous to State In practice. - (See page 151. tion 133.) “The operation of this act in its plication to Jersey City works an justice in this: That the property ether than that of railroads and canal companies is taxed at a much higher rate than the properties of such com - ponies, and the conilant absorption by the railroads bf property for their ai

'so than in any other taxing district of the state—thus withdrawing from the ratable* of Jersey City each year much property that would be assessed at the local or higher rates. On th^ at hot hand, the property of the railroads and canals is assessed at a higher valuation Ay the state board of assessors than the property of individuals by the local .assessors. The principle in that act ol fixing a maximum rate of taxation -u unquestionably a sound one, and the remedy for this apparent inequality would seem to be by limiting the amount of municipal or local taxation, end by limiting the amount of property such companies can hold in any one taxing district subject to be assessed ai rstos different from th* local ratss, and th# be used for any other than local or municipal purposes.” (See peg* 229. section 207.) Mr. Black's Krcord as mm Rqeal Taxattaa Cesssalastoaer. Charles C. Black was a member oi the equal taxation commission appointed, by Governor Griggs in 1800. which made a report to the legislature In 18B7. The commission recommended: “First.—That the state relinquish Its revenue of one-half of 1 per cent, or on the thousand dollars of valuation .derived from the property used for railroad and canal pur 'poem ea real estate other than main stem and known as ‘•econd class property/ The value of this property, a* returned by the state board of assessors for tbc^year 1806, was $41,120, 216. from which the state derived a revenue of f2O6.001.O6 for the use of the ■tat*, this amount, so rellnqulatied ($206,00146) to be distributed to the local taxing districts la proportion to

-That the act ef 1004 as revised and amaadad in 1000; aadar the me la atam* ef railroads aad

of 1884. under which the real cutate used for railroad and canal purposes, •liber than th* main stem* aud waterways, U taxed at a rate not to exceed flft on the thousand dollars of valuation. should be retie*led; such property should be valued by the state board of aaeeesoie. but taxed at th* rate of the local taxing dlstricta in which such real estala Is located, giving th* state board of assessor* power to equslics the tax** to be paid on such preparty, | with th* taxee paid by individuals and | other corporation! on their real estate > n such taxing districts, or limit th# rats I to as not to saooed 2 par oent on suoh

property. -

Mr. Blark'a Record as a Heather mi Iha State Board of TaxaSlon. | HU pUn for the c-iualixurion of taxation In New Jersey:’ | “The IrgUUiturv should pass a law ' limiting the rqje in each taxing dUtrict to 1*6 ryr cent of Us rat^bUw. This would be ample to meet all the expenditures of any taxing district' ecosouilcally administered. We iieve it wonld of necessity equalise taxes, that more visible personal property would be found and that It would put the property of the IndlvIdunS the siime level and equality with that of railroad and canal corporations. This of Itself would be Just and would be practical equalisation. The state board Is not unmindful of the dlthcnltie* to he encountered by the etuictmeat of such a law, but after careful study and research the state board Is of the undivided opinion that such a recommendation Is founded on deep rooted principles of sound public policy." (See report of 1802. page 30.) “Any one conversant with the confused. Intricate and- inefficient tax legislation In Nyw Jersey prior to 1884 for the purpoe/of raising the state's revenue, by which the railroad companies of the state escaped taxation to a large extent and mlscelluueuus ron>orutlyn* paid little or nothing us a franchise license tsx to the state for the privilege of a franchise from the state, can contrast that system with the present system. by which the greet bulk of the revenues for the expenses of the state Is raised from these sources, and that only after the most bitter and protracted litigation before the courts on constitutional ground*, from which has emanated probably the beet systsm for raising th* state's revenue in any stat* of th# American Union.” (See report of 1803. page 61.) Hr. Blark's Opinion of Esaal Tai lion SkoWa by a Private Letter. Below la printed part of a letter In which Charles C. Black, president of the state board of taxation, clearly defines his views concerning the extent to which the railroad tax act equalizes the tax burden between the railroads and tbe Individuals. The letter wi written subsequently to 1804 and before Mr. Black bqgsnie a candidate for governor. In this letter be say* be la convinced that tbe principle of ai ment involved In the act of 1881 is a sound one. The letter shows Black to have suddenly changed his mind about th* taxing system since he saw an opportunity to land tbe gubernatorial

nomination

'The application to he made of this fact to the Inqntry jou make in parlson with railroad property Is this: I think It Is a fact, as shown from the retorts of the state board of that the railroad property, both Tee) and personal. Including their franchises, is assessed by that board at substantially Its true or cash valne. which, of course, is In cxeesa in valuation of tbe realty and personalty of

Indlridnals.

“Th* tax rets, particularly in th* cities, Is larger or higher than that ef th* railroads, but th* increased value plus th* assessment of all th* personalty of th* railroads would; in my judgment and observation, substantially counterbalance th* great amount of personalty of individuals that eeoepe taxee and the low percentage of value ef the realty, in most of th* counties, of individuals Therefor* I have thought thpt, to far a* equality is concerned, th* practical offset is not so unequal. “f am thoroughly convinced that th* principle of assessment involved in th* act of im* by the state beard of as for th# purpose of assessing rail

■em th* I oca

i I* • sound

t in th* above par

Mr. Black filed a supplemental rrpori to which he made th* followlag racou-

“Flrefc—The limitation In tbe statute

This was after b* was appointed by Governor Murphy a member of the i mission of 1004 to investigate tbe •object of oqual taxation: “This leads me to offer a suggestion at tbe risk of Intruding upon the work of tbe present commission, end that is this: They eheuld hear a di sou sale* and ‘ its upon Oho law as It is new written, by all the parties in internet, and If r thorough examination of th* lew

•hang* is required that weuW end their •houU repert to th* •M, on tb* other band, they “ * change to tbe lew 5* desirable, tbrir work shoold b*confinad to drawing a tboroqgkly matorad

nd working statute "Lot the prepared I

ougMIy and exhaustively 4

meso my •« sKiepre.

•anted te the leglrietare) then H eheuld be again thoroughly debated In th* legsieture/ •* intricate i* thi* preblwn

of making three two systems *f taxation work side by side harmoniously and not injuriously to any into rest 1:... it will require th* best trained abil.t) ef th* stat*.” - Black’s Vlews as UuidMat*. Mr. B)ack,)tb« candidate for govern or, approve* aud Indorses tb* taxation plank In th* Democratic platform of 1004. which follows: "We demand equal taxation of all property not used for religious, charitable or educational purposes. The franchises of railroad and canal compauie* are granted by the state, and It Is fair that taxes upon there privileges should be paid Into the common treasury of the state. Tbe real estate of these corporations presents no features that Justifies a separate classification as to the amount of tax to be imposed. The railroads of New Jersey are -not Infant In Jus tries. They are of great value to the state, but they are also of /great value* to their owners. To tax fee vacant city lot and th* unproductive farm and exempt tbe property of railroad and egw! companies i* not only unfair, but Is In direct violation of tbe spirit of our state conatituitea. which demands that proj>erty shall be taxed by mil form rules. The Republican party has broken in New Jertiey evety pledge of equal taxatio-i that It ben made to .the people. Jt uerer gets beyond the appointment of a 00uimission to Inquire. W* a**»rt that tr.« *ay of inquiry is past. The state Is In session of the facte.” Compare this with what Mr. Blarl, the lawyer, says in his^taxt boiA c-n taxation and what MiABJack, th* *q.*. tax eommissjoner, said in th* r*pei\ «.( 1097, and what Mr. Black said ss * member of th* tax board end in a private latter. Which does he meant hr fore sad After. In his speech before the Democratic club in Nevark on Kept. 14, lb04, i»r. Black said: •The Ue|Mibllcans want time to Investigate this quertlon of. equal taxation. We say that tbe titw for Investigation has passed and It Is now time to vote.” Compare this with the speech of Mr. Black on May 27.* 190i. before he became a candidate for governor. From 1801, when bis earliest utterance is found, down to May 27, 1U04. Mr. Black's position was that the subject was so intricate and Involved that It demanded the most thorough aud careful Investigation by those best qualified for the task. He ha* approved nearly every year for the last »en years tbe principle of railroad taxation established by tbe law of 4884. He did not change bis position until be became the ItemocratIc nominee for governor In KeptenlTIer. 1904. WAB HE RIGHT IN THE YEARS FROM 1891 TO 19C4T ( Ha* he changed his mind as to the correctness of ths principles of taxa tion established by th* law of 18*47 If he has changed, WHYT Why dees he believe in Beptombei that the time fee investigation hre

THE PROHIBITION TICKET. Zt Za ZTsadsd fcj Dr. Ellas 0. Swallow, a VeJ-.inovn Ponusyivanla Prcaober. Harrisburg <Pa.) *p*e‘-a Bllaa C. 3-a.low, wo -e o—lotted for president by the proh. i »lon!st». Is a noted advocate of total tminenr* from strong drink. He Is cd.cor 0! the Pennsylvania Methodist and also superintendent of the Methodist book looms at Harrisburg. Pa. Dr. Swallow was born at Plains, Pa.. March 6, 1829, and was educated at Wyoming seminary. being made a D. D. a few years

If the time foe inquiry is past, why did Mr. Black aooept th* position of commissioner to investigate the quo* tion of equalizing taxes?

‘ELIMINATION” IN LOUISIANA

Mmmrir 70,000 Men Will Bre Be Allowed te Vote. [From the New Tork MaQ.] They hare eliminated all but 1447 negro votes la Louisiana. That is* to say. by means of an educational and poll tax restriction * which 1^ made to operate against negroes and not against whites the boards of registry for the coming election have managed to prevent the registration of all but that number of ncgr#a. At tbe same time they have* registered a white vote 102.723 In t|ie state There were In the state of Louisiana. In 1000. 147448 negroes of voting age. Of these 004R2 were Illiterate. This would leave 57.080 black men of voting age who could read and write. Supposing that their number baa Increased since 1000 by only tbe normal ratio, this leaves about 70400 men who can read and write whom tbe present laws of Louisiana bare managed to dlsfrmn-

hiae. -

It win be ssen that inasmuch as no such exclusion Is practiced against the whites, the right of male citizens of the United States to vote la abridged in Louisiana for no other actual reason than that of color. Yet the basis of representation in congress in Louisiana Is tb* whole population, just tb* same as It la In New Yofk. Those who are Insisting that -David B. Hill is the Democratic party's Old Man of tbe fias are kindly requested to 1 mind that ths party does not need one in this campaign.* It Is its

SILAS C. SWALLOW. (I'rotlbljloo N01r.lr.ce for President ol the belied States.) Igter by Taylor university of Fort Wayne, Infl. In 1897 he created a great sensation by an expose of Pennsylvania politician*. %a* Indicted for libel, but was acquitted. Tbe same year Dr. Swallow ran for state treasurer on the prohibition ticket, receiving 118.000 votes He ran for governor the following year, receiving another large vote, and again was a candidate lor the same office in 1902. Four year* ago. at tbe Chicago convention, he was a candidate for tbe presidential nomination, but was defeated by John G. Woolley. Dr. Swallow's home is In Harrisburg.

-. ..l.y. jA •r.-tve* 01

JUDGE PA /EFTS/SPEECH^' Baeretov - • v» nr J Tf-•-

tPn.11 . •- V • -

“Man) • - vv -i - .1 active |v....<j;‘ut!.:u in pi..t.. *...

Judge Parker at

superfluous avowal; the utter.every day bear witness to his ignorance of public affairs and his gullete** trust in rumor, false report and deliberate misreprorentation. We now know why

the Judge refused to stump tbe coun-

try. He was not .“posted” on the lasore of tbe day awl bad nothing to qpy, A Rip Van Winkle repore on tlie bench bad disqualified him for the leadership be was culled upon to assume. Tbe world bad passed him by while droned his derisions In tbe dignified Seclusion of a court where no echo of the bnrir burly was permitted to en-

ter. His Income was sufficient for hist

wants. He had no ambition bat to draw It and deserve It. He waa a very respectable figure, and bis life waa regulated, like a colonial dock. A man to be envied, why did be get down from

his pedestal?

The speeches which Judge Parker Is delivering in an attempt to make a Longstreet finish on the presidential track bear out the admission that many years have passed since his active participation in politics. Who but a novice or a Simple Simon would have accepted Edward Atkinson as his guide, statistician and friend in tbe discussion of the Philippine ijuestion? Challenged to sboqr that the islands have coft the government *<300,000,000, the Judge refers his baiters to a letter contributed by Atkinson to a Democratic newspaper which was a farrago of nonsense and a confession of Impotence. Tbe judge's tariff sjieech a few days ago waa an encyclopedic essay which no newspaper would bar* found space for. to Its columns had It not been read by a presidential candidate aa a set {decs. Tbe Evening Post, which always dances when anybody pipes tariff. was flabbergasted by the judge's effusion and dismissed It to a pained paragraph. Mr. Cleveland most have snorted when he raqd tee candidate’s awkward philippic agalaet the “robber

tariff.”

The candidate launched another thunderbolt' against Republican extravagance, and be la brought up with u round turn by tbe acting secretary of tbe treasury, who tails him that If he had perused Its dally had monthly bul-

bar# teamed that a deficit of 030435,542 shewed a decrease ef $4400.009

of decrease bad* fair to disappear by tbs «ad of tbe year. It is a grievous

must -have treesury “cstimatra” explained to him. ti e don't know who

THE SUNDAY BIBLE SCHOOL Locmoa. In tb* laUraaVc -xl Series for November 6, 190* —"Jaasb th* Boy Klct ' (Prepared by th* “High- -7 nud Byway" Preach<Copyrielit, by J !' Kl in ) l.Ze *OM TKXT.—d Ki. «» !l l-N »'-n> t»r» versee, 10-tZ Km* : Kj* ■ i tor It* account of tb* fit*lb of At.axiai.. k.r.g of Jullub, Joub * fathet R*aa a •-/ * J of chapter 11. *r.<J p*r»..«. in I Cbroo

ai

T1MK -Z7* B. C. PLACiC—Jcriuuu«m. Introductory Note. Atfcainr. wo* the daughter of Ah*b aad Jeseb*:. of hrmri, ana had married Jehonur, or Jorant. kicg of Judah. Vpon it* drath of Jehunuc. tar soa Asoriah b*camr king, but within a year h* wo* ae•aaalnated a till* on a vlalt to Jorao , king of iaracl. who wa* *lrk at Jasrw-.. and who a!»o met death at th* bar.de ofAcbu. the "whirlwind” reformer Athallai . with air the wlck.-dreoa of her wicked mother, thereupon »;ew all the roar of Axariah. except Joaah. who wa* reacued l»> hi* aunt, Jehoxhchu Athallai) ruled oxer Judah lor *lx > .-or* It was in the m-t-*nth yoer of Jehu'* reign over Uiori that Joaib wa* made king over Judah. Tbe mother of Joaxb w as Zlbiab of Beeraheba.— I Kings 12:1. Th* Lesson Outline. TH EMELimitation* of th* Wicked. I.—Joaah Saved —v*. 1. 1. U! Devices of th* Wicked.—v. L (2) Heroism of the Righteous.—v. L II —Joash Kept.—v I. (1) A Place ol Refuge. Ill Faithful Protectors. HI -Joaxb Crowned —v* Ml (1) The Secret Kevealed.-v. 4. (2) The Compact Made.—v.-*. it) Revolution Planned.—vs. M<tj Trustworthy Allies.—vs. Mi XS> The Coronation.—v. 12. IV.—Retribution.—vs. U-l* Comparing Script or* with Scrip tors. L Joaah Saved. (1) Devices of the Wicked, v. 1.—' Athallah." Like her mother Jozebel, she waa thoroughly given to evil and was ready to go to any length* to compass her urn selfish purposes and desires. bhlRorgot to reckon Odd and Hi* purposes into the account Just as Jezebel did. She "imagined a vain thing" and "took counsel against the Lord and His anointed." but the Lewd finally had her "in derision. - ' Pa 2:1-4. Thank God. the 0bwar of evil is circumscribed within the boundaries of God's will and purposes Alhaliah sought to exterminate ail the race of David, but God's promises to David were sure (2 King 8:19; Jer. 23:17-28), and all the Athaliaha on earth cannot make void the snytilest of God's promises (2) Heroism of the Righteous, v. 2. —"Jehosheba." What a contrast there is between the character of this woman and that of Athaliah. U. 'Joaah Kept. (1) A Place of Refuge, v. 3.—“Hid in the house if tbe Lord.” Right under the .very nose of Athaliah. this young prince waa reared. How strange and marvelous are God's providences. He always provides a safe hiding place for - HU children. Pa. 17:0-9. Pa^ 27:6 Pa 21:20. Note bow the wicked device* of men are made to praise God (2) Faithful Protectora, v. t —God not only provides places of refuge but He also raises up friends for ua HI. Joaah Crowned. (1) The Secret Revealed, v. 4.—“Shewed them tbe king's eon." That vision inspired their heart* and nerved their hands to strike for God. In the conflict with evil God will always give ns a vision of the King of Kings that we may be inspired and strengthened to plot Its downfall (2) The Compact Made. v. 4.—"Made a covenant with them.'' A solemn and holy anion formed to overthrow the wicked and enthrone the righteous. Union of God's forces is always necessary to victory. The devil la always pleased when he can divide God’s peo-

ple.

(3) Revolution Planned, vs. 6-0.— Desperate disease* require desperate remedies Nothing abort of a complete overthrow of Athaliah and her following would do. In dealing with evil God's children are Justified in making no compromises Eph 5:1L Note how carefully Jeholada planned every detail. (4) Trustworthy Allies, vs. 9-11.— Bach man filled the place assigned him. Find your piece and then fill It. Ah. bow much the leaden In the Lord’s work need men and women who will prove trustworthy. Jehoteda's plana would have failed had his helpers been faithless, and many a pastor sad Sunday school superintendent have their plans hindered or defeated because of disloyal co-laborer*. Paul suffered thus. 2 Tim. 4:10, 14; But he had faithful hripera, as wsU. 1 Oor. 4:17. (I) Tb* OorooatioB. v. 12.—The boar at triumph. That was a great day to Judah, but K will be a greater forth to be cwwbM Klag at Kings aad Lord of

patent hs has 00 ttos to

•ampere t. mmittw m

to b* sMs te hire • competent man to are that th* jndgs does not maka him

this, bat th* Lamb will at last be ricdus over Ml His sassnlss aad those 4rho are His ahgU stead with Him la that hour of triumph. Bar. 17:14. IV. Retribution, va. 18-W.—Tbs boot of triumph cf the Uog was ths hour of Athaliah’s downfall She was but ting ths kar-reot of the sreda sown

Sots spsla. Bom.t:2«.

1 at fearful c