The Olean Democrat from Olean, New York • Page 3

1M1. THE LISTING SYSTEM. of XUport the Ktutt In Adoption. The following report of (lie state board of assessors bus been nubiuiUed: To the Senate: In pursuance of the resolutions of the viz: 1. That the state board of assessors be and as such board in hereby requested eo report to the senate what, if nieiids it would recommend to the present assessment laws.

2. That it state what results, in its judgment, would obtain, if law known as the Listing system was in force in this state. 3. In what states such Hating laws are in force, and what knowledge such board has of the beneficial effects, if any, such laws have where they are in force in reference to equalizing the as- sessrnent of property. 4.

Whether or not such a law known as the Listing system would tend to increase the amount of taxable personal over and above the amount now returned in the various towns, counties and cities in this state; and, if ho, what increase would be likely to result to auch personal property, 5. That said board be requested to also report any other information upon the Listing System, particularly whether or not tne personal property so listed increased or decreased from year to ear after the passage of such laws. We respectfully submit and recommend: 1. That existing provisions of the statute providing for exemptions for just debts be repealed, or, that owners real have the same exemption for just as owners of personal property. 2.

That provisions be made to prevent the creation of debts for the of taxation by the purchase of exempt be- -curities or otherwise. In our opinion the enactment of a statute, to be known as the Lifting bys- tera, would increase the assessed valuation of personal at least one billion of within one year after its enactment. and would ultimately result an of the amon bur- the Con- Mas- equitable distribution dens of government taxpayers of the state. Listing laws are in force in necticut, llitiois, Indiana, Iowa, jsachutcs, Michigan, Ohio, and Pennsylvania. The system went into operation in Pennsylvania in 1886.

Compared with 1885, the valuation of -ersonal property was increased from to 749,556, and in Ib9o to $546.965.902. shim ing an increase of over OOU in tour years, or nearly SOU per cent. attributable to the operations ot the Liht- law. The auditor-general of Pennsylvania reports that $600.000,000 i-. believe to De the average value ot personal property subject to taxation for state purposes under the Listing System, of corporate personal.

in Ohio, where the Listing System operation for many ear-, personal was assessed in 1890 and personal paid of the state tax b6 6 per cent. In Indiana in the same year personal was assessed 3292.060.UOO, and paid ol the stale tax 35.2 per cent. In Illinois personal was assessed $233,597,000, and paid of the state tax 30.2 per cent. In Massachusetts for the year 1890 the assessed personal as and paid of the state tax 2-J per cent. In Empire state, for 1890, the assessed personal was and paid of the state tax 11.6 per in 1860 it paid 28 per cent.

From such information as we have been able to gather from the tax officials of the various 1 states where the Listing system is in force, the system meets approval, and its tendency is largely increase the volume of assessed personal. The matter of the revision of the assessment laws has long been agitated. There has been no change in the genera! methods of assessments in sixty years. For many years ctiere has an annual shrinkage of personal property for the purposes of taxation, in spite of the fact that the 'aggregate value of this class of property held and owned in the state equals or exceeds the -value of the realty. Under our laws pers nal can escape taxation that the amount reached for of assessment is likely to still further decrease.

Whenever personal property, corporate or individual, can be- compelled to bear its share of the public burdens, the inequalities now generally complained of ill in a large measure disappear. We regard an immediate revision of our system of taxation as an imperative duty. It is conceded by all candid and well informed persons that our present system bears with heavy weight upon the only industry of our people which at the present time can be said to be unusually depressed, to wit: Agriculture. Tnis industry for no favors, for no exemptions, but for an equal distribution of the burdens of government. We believe that an equal distribution would best subserve the interests of all classes and that a law which compels the productions of the soilaud the homes of the laboring classes to bear the bulk of taxation violates all correct principles of poliiical t-conomy.

The problem of devising the best system of taxation one that will be the least oppressive to the people, or that would bear equally upon all classes or taxpayers is difficult, if not impossible. but the truth is appaivnt that under our present system is sanctioned to large class of taxpayers, and favors and exemptions allowed another. There should be no objections to conservative inlroductions of innovations that will at once remove the objectionable features of our tax system and compel an equitable payment of government obligations by all taxable citizens. The theory that the adoption of a law known as a Lifting law would drive property out of the state and result disastrously to its commercial interests, is urged as an objection to the adoption of this law in our stale. This statement was the basis of the oppoMUon to the adoption of this law in the several states named, and in fact may be said to be about the only nient that lias been urged against the adoption of any Jaw that reaches per- serial at all for taxation.

submit that the practical working of the Listing system in all of the states in which it is in force and operation refute this statement, and that in their commercial centers, or elsewhere, no capital removed from the state to any nor hare commercial interwtc bj reason of its operation. From our knowledge of the Listing 1 SvMen adopted by naoied, of the opinion tliitt MII law may IHJ enacted in our that would result in an increased uniformity of Hhsehiuent of personal, and, when once in operation, would meet i i the approval of the great uiuss of taxpayt-rti. Respectively submitted, S. ft. Wooi, J.

D. ELLIS, J. WILLIAMS. State WONDERS OF MAGNETISM. Whjit the FMUIOUH PhyMicliui, Dr.

tf II- litrd, In CurttiTe Sclouce. Dr. O. J. Villard, the magne ic phy" sician is us busy as a nailer.

The won' derlul cures effected by him through his magnetic powers is what uives him the business. Among his patrons the past week were vibitora from Fivdouia, who came by the advice of their Jumrstown friends. One lady ud that she was almost dead with heart disease, but in a week's limn she was almost entirely cured, and felt like a new bning. The Sun learns that after the first of April the doctor will be in Jamestown but four days of each month in place of eight--from the 5lh of each month to to the 8th, instead of from the 5th to the 12th as heretofore--but will be here in March, the 8 days as usual. The readi-r will make a note of this.

The doctor has also shortened his stay in tht other towns on his route east and taken in five more places, BO that, comrnenc- jmr in April, his time will be divided up as follows: Jaaaevtown the 5th 6th, 7th and i ilean the 9th and 10th; Cuba the llth and 12th; Wellsville the 13th and i4ih; Hornellsville the 15th and 16t.h; Addisou the 17ih and 18th; Corning the 19th and 20th; Bath the 21nt and 22d: Dane.ville the 23d and 24th; Mount Morris the 25th and 26th; Mayville, his home f-om the 29th to the 4th of each month as usual. The doctor will succeed. He succeeds everywhere because he PROVES to the people the power of magnetism by curing them and that is what the people want--FACTS The doctor can be conscientiously recommended to all health seekers. His pfitu-nts all tell the same story of the wonderful cures accomplished for them mid in turn recommend their friends to call on him. A representative saw a letter from two of the doctor's patients residing at Friendship, N.

and Mrs, A. D. Babcock, which c'oses as follows: You ought to live a thousand years. Your cures here are a perfect wonder to everybody. The first of next month the Sun will publish the statement of Fred L.

Davis, pi istrnaster of Caneadea.N.Y.,whose wife was given up by seven of tht best doctors to die--the last physicians coming over forty miles only to tell Mr. t'iat nothing could be done for his wife --did nothing and would not take her case, and said to Mr. Davis thai his wife would never leave her room alive. Magnetism saved her and she is able to rifle out every day and eats a good square meal three times a day. We could give TO the render'hundieds of similar cases.

Our honest opinion is that if the bick an be cured all magnetism, as aci- mini'terrd 'y this famous doctor, will cure them if any power on earth Sun. Remember the doctjr is at the Moare house, Olean the 13, 14 and 15 of March as But the 9th and 10th of April and 9th and 10th of every month ESTATE TRANSFtRS- Deeds Recorded in County Clrrk'g Office since Last Report. February 15. '91, Tillie Gould, admin- istratrix, to Nelson G. Abbey, Randolph, $5305.

January 27, '91, Charles P. Moulton, et al. to John Cobb, Olean, February 21. "91. Jason Bishop to George F.

Graves. Olean. February 18. "91. Alonzo S.

Powell to iMn S. Bishop. Olean February 7, 91, Ciiarles B. Eno to Sarah Ha-seall, Perrvsburg. 81.

April 22, "86, Jefferson Hosley to Thomas Love. PortvilJe. May 20. '90. Josiah Wheeler to DeForest Ma so South Valley, $1.500.

Fehruarv 21. "91, Hinmah to Timothy McCarthy, Mansfield, $740. February 26. '91, John Burquert to Claus C. Lamp.

Little Valley, November 3. '75, John Roe to Quartus E. Rust, Ehicotrrille, February 21. "91, Henry N. Webster to Myrtle Z.

Hinsdale, February 21. '91, Charles Me Williams to Mertie MoWilliams. Hinsdale, February 23. '91, Rubin A. Brooks to Herbert A.

Brooks, Olean, February 25, "91, George M. Willhelm to Mrs. Ha M. Gates, Randolph. $800.

January 26, '91. John J. Moor to Herman O. Hutchinson. Humphrey, $2,500.

February 13, "91, Frank W. Biggins et al to Robert Laffau. Olean. $400. February 27.

"91, Melzor R. et al to Philo M. Dean. Randolph, $175. December 13.

'83, Frances Joslyn to the Rochester Fittsburg Ma chias, December 13. '83, Win. H. Vibbard to Rochester -Pittsburg raihvav, Mactnas, $15 62. Mdy 3.

"82. William Hooper to Rochester Piitsburg raihvar, Farmersrille, $132.60. January 29. "91, George Fisher to Mary A. Wood worth.

Little February 9 "91. Erastus Chamberlin to Walter L. Learn, Ischua. $1. 24, "77.

Eber E. Davis et al to Alice L. Adsie, Little Valley. $1,500. February 28, "91.

Arnold Varna to Clark Whitcomb, Franklinville, $1,250. February 7, "91, P. J. Frank to Sam- W. Wright and one, Humphrer, $650.

Advertised Letters. List of a'lc-rtised letter-; at Olean pot office for the ending March 2, Ib91. Pleae call for advertised letters. W. H.

Allington. C. W. Abbott, A. L.

G. L. Binnev, Miss Lizzie Bo- 1-r. 1'ick L. H.

Ciark, Orin F. H. Estell" fc Albert Green. Peter Hotchkiss, T. W.

Harigan, H. Hunt. Patrick Miss Flora Lnm, Mrs. J. F.

McKay', L. G. Marsh, Miss Lute McBride, Michael McHale, Mjchael McMann, W. S. ilorris, C.

Nf-ff, Frank N. Quaint. Bridget Laceriy, S. H. Reascr, E.

P. Reamer, Rufus Smith, Tim Sullivan, Mary Stoli- rnr. Minager "Two Dramatic Company, P. M. V.

B. Venus, John Ward, J. J. Wiard, Charles Ward, S. Young.

W. R. PAGE, Fog tauter. LITERATURE. LIU of March No literary announcement of the year i.ft of greater interest to the general public than that of a comprehensive Lite of General Sherman, which is about to be published and sold through agents by the noted house of llubburd of Philadelphia.

Admirable biographies of Grant and Sheridan, complete to the time of their death, are already familiar to the public, but a life of the third great commander, to finish the series, has bten lacking. The various biographies of Sherman hitherto published have necessarily been incomplete; and even his own memoirs, written in almost nothing of his intensely interesting early life, and not a word, of course, wf the more than twenty years of social ac'ivity and fraternity with comrades since the war. The work which is now to be issued will splendidlv supply the widely felt demand for a history of the great strategic commander. It is being written by Willis Fletcher Johnson, whose ability as a historian is familiar to the reading public of America through his former unusually popular works, which have had millions of readers, and the sales of their vast editions enriched an army of book agents; he is aided by 0. O.

Howard, a man of fine literary attainments, who knew Sherman better than any other of his comrades nowj living, and ranked next but one to him in the army. That this history of Sherman, the last of the great generals, will surpass all others in popularity is not to be doubted. It will" doubtless be the best life of the great chief tain published, and we predict for it wonderful popularity. Not the least interesting feature in the North American review for March is the first article under the head of notes and comments. This consists of two unpub hshed letters of the Jate General Sherman, which cannot fail to attract general attention at this time.

One of them was written to General Garfield in 1870, and is a defence of General Thomas against the charge of disloyalty. The other contains a most valuable account of two visits paid by Generals Sherman and. Grant to President Lincoln on board the "'Queen near City Point, in March, 1865, shortly before the asassination of Lincoln and the close of the war. Future of the Sandwich a very timely topic, in view of the recent death of King Kalakaua is discussed in a pointed manner in a concise article furnished by Claus Spreckels. An answer to Mrs.

Kate Gannett Wells's article in the February number on More Girls Do Not Marry" is presented by Mrs. John Sherwood, whose bright and interesting and too brief article is entitled "Why Women Marry." One of the uppermost politico- financial topics of the period, the silver question, receives adequate treitment at tne Iiands of the Ho'i. Edward Owen Leech, the director of the mint, in ''The Menace of Silver Legislation." Dr. William A. Hammond finds a congenial theme in "Self-Control in Curing Insanity," and devotes particular attention to the case of the man Dougherty, who lately killed the assistant superintendent of the English Lunatic asylum.

MACH1AS MATTERS. Or Ashley Has Gone to Buffalo for Treatment-- Keliifions MACHIAS, March Mrs. P. Pollard has rented her farm south of Machias to Mr. Samuel Very.

Dr. Parker, of Buffalo, was in town last Wednesday evening to see Dr. Ashley. The next day Dr. Ashley, with his wife and the professional nurse, went to Buffalo, where he will be under the special treatment of Dr.

Parker. Rev. Gwynn. assisted by Rev. E.

M. Snodgrass, "of Eldred, began a series of special Monday. Mr Lester Rowland had a sale of his stock on the farm northwest of Machias last Thursday. He sold thirteen cows, houbhold goods, and farm implements. Some Holsteins went as high as Mr.

Ezra Buck lost a pocket book containing about $75 last Thursday. Mr. Theo. Stefenhagen has moved to the Summit. Eastland is visiting F.

Wellington. Mr. William Joslyn was in Springville last week, and Mrs. Joslvn was in Great Valley. L'.

S. Tilden is confined to the house. Newman's dog made several savage but unsuccessful attacks on Dan Cor- thiel, the traveling salesman, Sunday. Mr. Ezra Gould has rented Mr.

William Bessey's farm south of this village. The Wesleyans are still holding their revival meetings. Patents Granted. Following is a list of the patents recently granted to the citizens of central and western New York. James Arkell, Canajoh irie, mac bin for tubulat bag-planks; Fred H.

Beach Rochester, machine for attaching stays to the corners of F. Clifton, type-writing machine: James E. Briggs, Cortland, 'show-rack for window: James Degelleke, Sodus, clothes drier: Mark W. Syracuse, electric welding apparatus; James H. Eddington, Eddy worth, grape trimming and packing table; Chilion H.

Farrar. Buffalo, revesing gear for steam engines; William W. Huntley, Silver Cirek. feed device for grain clwi- ing machines, roller Walter F. Jones.

Syracuse, game apparatus; Lewis D. Mason. Buffalo, temper screw: Charles Mee, Cortland. lounge: Alford M. Montague, Canandaigua, cooking stove; Amos W.

Morgan, Buffalo, cock box for -water and pipes: Otis Clark, Farmer Village, Mcam radiator: William L. Pike. rot-on. rwd cnrt: P. Seymour, 1 Edward rod packing: Clayton Weeks and J.

E.B" Hobart. coupling; Clinton B. VYm- sj-ir and Gf-o. W. mail bag catcher.

The whole number of for th" was 497, of which 76 York. were of the state of Ne-v Try Thlt. It will ro-i TOTJ nothing do von -cood-if jon hve coici, or tronble -a-jth thr cluit or hjnjrs. rr'. Kins'a "Sew Discovery for STK! it Knaranteed to tivc ornnTOe.v*ill jtvft back- Sufferers from Grippe foncd it the thin? r.ndtor itt use a perfect recovery.

Try sunr.Te bottle xur If for you self bow Rood A thins it ii. Trial free drnsr tize WASH GOODS ARE Big sales in our Wa-h Goods Department. We seem to have the popular goods and correct and the prices and values are the very best. A very choice line of fine Domestic very best goods for the money that it is possible to produce, i Our new Imported Ginghams are attracting much attention and favorable comment See them displayed in our show windows. A largo line of Anderson's Fine Ginghams, one of the most reliable foreign manufacturers.

Don't fail to see the new Outing Flannels, an immense line now on our counters. GEO. B. ADAMS CO SWEET CREAM! SWEET MILK! AND BUTTERMILK! Fred E. Morian, on the Cheap Side of TJnioxx St, 14:6.

tLi DK. S. E. LEWIS, DENTIST, Sole Agent for the Stepfield Process of traeting Teeth without Pain. I40yl Folds Red Front.

Overcoats at Cost Nothing "mall about us. GAINS DRAINS $--BRAINSziDRAINS. The first method will take -on in Fords Red Front iritfl the IITCD happj The second method irill take you from Fordu Bed Front with the ziren result. Wai chdoToa Want. TAKE ADVANTAGE of a good thing When You Can Buyina; the necessities of life nvery day at our store as many have done'for years and saving money on.

every purchase has permitte'i the accumalatioa wi w-11 i ci EUOCD au 1 ia j. i i -i enj VERILY IT IS a good thing TO HAYE GOOD GOODS, 3LCTW IFZRICES, Men's and Boys' Suits and Overcoats at Coat. Alt Winter goods must be dispo-ed of to make room foi our Spring Stock. It will pay you to call and Mt some of the great BARGAINS we ore offering. WM.

HORNER, Leading Clothie and Merchant Tailor A (UNION MADE) Wholesale and in all the leading of Smoking and Chewing MANUFACTURED BY EL. SIGKEL -u 7 93 Union Street, Cor. State, Olean, N. Fine Line of Meerschaum Briar Pipes HENRY HARTMAN THE OLD RELIABLE Merchant Tailor. Announces a large line of New Piece both and domestic, and customers and others are to call and a suit.

tlartman BLIGHTON BLOCK. 169 Uabn Street, Olean, FORD'S FRONT "On Pflti Plait Floras." IKANUFACTUBEB OF: Granite and Marble Monument Headstones and Tablets. DhSSCNS'AMD ESTIMATES FURNtSHEDiON PRINTING: At the DAILY HERALD JOB ROOMS. KWSPAPLRl iWSPAPfc.RI.