Independence Daily Reporter from Independence, Kansas • Page 1

July the The Morning Reporter. VOL. X. KANSAS RAILROADS. REPORT OF TILE STATE BOARL.

OF ASSESSORS. Facts and Figures of' Interest to the People of the Sunflower Commonweath. A Discussion of the Factors to be Considered in Making a Just Assessment of Railway Propertv. TOPEKA, July advance sheets of the forthcoming report of the state board of railway assessors are learned many interesting facts concerning the railway systems of Kansas. The report first discusses the question of the sessment of the rolling stock and other personal property of railway companies.

It appears that many factors must enter into the consideration of making a de fair and equitable assessment of the rolling stock of the several lines of railway in Kansas, Some of these factors may be ramed briefly: First--The actual cost of the rolling stock. Second -The earning capacity of said stock. Third--The amount it really earns. Fourth -Its present condition and value, if it were sold in market. Fourth-How shall assessed so that its valuation for taxation may a be equalized with personal property owned by private citizens.

In determining these factors the board gleaned many facts interesting in themselve, and goingfar in explanation of the unfortunate financial condition of the railway companies. The railway rolling stock in Kansas was purchased years ago upon the basis of abundant harvests and rapidly increasing out-put of cereals, live stock, dairy and orohard products. The building of new lines of railway into regions where surplus crops of any kind for railway shipment are very meagre at best, and almost phenomenal when any surplus exists, required an outlay in rolling stock alone upon which the taxes last year exceeded the gross earnings for freights in the cereals and live many localities. It is clearly demonstrated that the earning capacity of the railway rolling stock of Kansas is, to the amount actually earned, as ten to one, The first cost of the rolling stock depends largely upon the date of purchase. As an illustration, the board learned by examination of original bills, and otherwise, the cost of locomotives and other rolling stock had decreased from thirty to sixty per cent.

during the past fifteen years. In the table of figures given herewith the price fixed upon locomotives is made to cover the average cost of locomotives including ordinary passenger engines, the great moguls and switch engines. The cost of cars of various upon grades the is arrived paid at by by striking different an average prices companies. To determine what weight the fourth factor should have in this consideration, is a very difficult problem. "The present condition and value of the rolling stock if sold in the market" is hard to determine.

The board finds upon personal examination that at least 30 per cent of the locomotives to owned by railways in Kansas are constantly in the shops for repair-disabled for business-and, in many cases, have to be thoroughly overhauled and practically rebuilt. What would be the value of such rolling stock in a cash market? Perhaps the best answer to this is found in the fact that Rock Island system in Kansas has seventy two locomomotives purchased at $2,500 each. It goes without saying that no class of personal property is more subject to certain and constant depreciation than railway rolling stock. ASSESSMENT OF ROLLING STOCK. How shall it be assessed so that it shall be equalized with the personal property of private citizens? If a mower, reaper, thresher, wagon or plow, badly worn by yeurs of service, and practically rebuilt by the machinist, blacksmith or wagon-maker, should be assessed at actual purchase price when new, then the same rule should be applied to the rolling stock of the railroads.

On the other hand, if the farm implements and machinery are reduced in assessed valuation by local assessors for the good reason that a machine half worn out is not equal in value to one fresh from the factory, then the same rule should apply to the rolling stock of the railroads. The board finds upon examination that for four years, beginning with 1887 and including 1800, that the assessed valuation of the personal property of the citizens of Kansas has constantly decreased, while the assessed value of railway property has constantly increased. The total assessed valuation of all personal property in Kansas in 1887 was a trifle less than $61,000,000. The total assessed valuation of railway property in Kansas that year was nearly $41,250,000. In 1888 the total personal property assessed valuation in Kansas was less than $56,500,000, while the railway property had increased to more than $52,500,000.

In 1889 the total assessed valuation of all personal property was a little more than $53,000,000, while the assessed valuation of the railway property that year was nearly $57,500,000. In 1890 the total assessed valuation of all personal property in Kansas was less than 000, while the assessed value of the railroads increased to nearly $58,000,000. In 1887 the assessed valuation of railway property in Kansas was over 13 per cent of the entire value of all property in the state; in 1888 it was over 15 per cent; in 1889 it was over 16 per cent, and in 1890, over 17 per cent. These figures show very conclusively that the assessed valuation of railway property has increased more rapidly than any other property in Kansas. There was a large increase of mileage during the period named.

That other personal property has not kept pace with the marvelous increase of the railroads is apparent upon the face of the returns. That there should be such a large margin of difference, however, can not be accounted for solely upon the ground that the railway property has actually increased in much larger proportion than all other personal property. It is true that railway lines have been constructed in localities where there is no demand for them, and equally true that railway companies have invested capital in lines that, in the very nature of things, will ever remain dead property, but it is not fair to presume that the lack of business prudence upon the part of railWAY companies wholly accounts for the wide margin in assessed valuation' of rolling stock and the personal property valuation of private citizens. The board does not believe that there has been such an INDEPENDENCE, KANSAS, first of all, what is the cost of the road rendy for use? And, how much should that weigh in making this assessment? The search for an answer to this question discloses the fact that some of the Kansas ronds built and equipped many years ago actually cost double what they would if built this year. They are worth no more in actual cash because of the high cost of construction.

The business bock built years since, when stone, brick, lumber, glass, paint, iron, tin labor were much more rent nor sell for a higher price than higher than they are today, will bring 110 the new business block equally well loented. built this year for half the money. Should the blocks be taxed upon the basis of actual cost or actual value today? Bat there is another item figuring in the apparent cost of railroads with which the board clusions. have This had is to the deal in peculiar arriving system at con: book -keeping by railway companies, 119 shown upon the pages of the biennial port of the railroad commissioners. As an illustration: Upon page 227 of their report for 1890 the cost of a new railway shows the following singular but too common specimen of railway arithmetic: Miles of ront.

196.4 Cost of rond. 906,713 58 Cost of roa I June 30, 1889. 85 Cost of road June 30, 43 Among the items in above, notice the following: 49,254 17 Mochmery and 21 815 6t Discount on bonds 179,300 00 Terminal facilities 131.18 34 Construction 48:, 119 65 Other 50.261 97 Road build by contract. 5,471,000 0J The last item of over five million dollars, nearly twenty eight thousand dollars per mile, 18 alter ocher items IOU right of way, grading, bridging, rails, track-laying. ete.

The same statement shows bonded debt of nearly fo four million dollacs. The manner of railroad book-keeping if applied to every day life and ordinary business would read like this: Cost of farm. $1.000 00 Buildings and 1,540 $2,500 00 Interest during 175 00 Discount on 175 Mortgage bonds issued. 00 Interest paid a nee 1,750 00 Insurance paid since 1880 130 4 00 Repairs paid since 1880. 1,0 Paid to labor since 1850..

1.0.0 00 $6,750 00 Total cost of $9,250 00 If that style of arithmetic is applied to every improved property in Kansas and $2,500 is to be assessed upon the basis of $0,250, the assessed valuation would be nearly four times the actual value. The board has no hesitation in declearing its belief that the system of returns made by the railway companies to the Kansas railway commissioners is the best calculated to mislend the general publie and to hide the real facts called for in arriving at the true value of the road that could possibly be devised. The board suggests to railway managers that there is no law in Kansas requiring them to return interest upon bonds or repairs or wages and salaries as part of the actual cost of the road, and suggests further that a simple itemized statement showing the cost of the road in spot cash, is what the people want. The other items should appear in separate statements. The railway companies have set the example in the reports printed by the railroad commissioners of advertising their indebtedness, and the painstaking effort to have every item of debt included, would almost lead one to believe that Kansas railways thrive best upon the interest upon what they owe.

The board is fully satisfied that the ac tual cash cost of the railway lines in is not more than one-third, and in some the instances not more than in the on of total cost as figured reports above named. The country traversed has very much to do with fixing the value of a railway. If, like the Fort Scott and Gulf, built through counties where farm products are abundant and where mining industries abound and prosper, it is worth double that line which travels through counties where the out-going freights would not pay the taxes on the road-bed. As all illustration, take the assessed valuation of horned cattle in six counties along the line of the Gulf system and compare it with the valuation of like property along the Great Bend extension of the Santa Fe system, and you have the following suggestive figures showing the fout-put of tr right. We select cattle because it gives the advantage to the western counties over any other freight product: GULF SYSTEM.

4206.91 Bourbon Crawford. 151,301 Total value. $1,256,471 SANTA FE EXTENSION. Scott 18, Total $259,810 These fiunree nro from the report of nud itor of r19). Here a showing oil a singio item one hundred to twenty in favor of the Gulf system.

Were the comparison pursued to other freight products the balance in favor of the latter would be still greator. Yet the actual cost of building these two lines is but trifling per mile. Is it right that the Grent Bend extension with hardly business sufficient to pay train expenses should be assessed upon the same basis of cost as the Gulf system? The board thinks not. It must be apparent to all that the third factor must be considered. How much of this business goes to the Gulf line and how much to its competing lines? How much of the freight along the Great Bend exten sion goes to the Santa Fe and how much to the Missouri Pacific.

Then comes th fourth legitimate cost of operating the road?" The board is very decidedly of the opinion that interest upon over issues of bonds and dividends upon watered stocks should not be taken into account in estimating the cost of the daily operating of the roads, and that the only item to be considered in this connection are necessary expenses for labor, fuel, repairs, taxes and three per cent interest on the actual value of the road and equipment. Figured upon this basis, with the lightest possible expenses in train service, there are railways operated in whose gross barely earnings sufficient in 1888, to 1889 their and 1890 were pay taxes, without paying either operating expenses or repairs. The fifth factor is the terminal facilities. The board has given this subject careful attention and has visited the terminals of the various lines at St. Joseph, Leavenworth, Kansas City, Denver, Colorado Springs and Pueblo.

In this age when fast trains carry express and mail sixty miles an hour; when fast stock trains make 600 miles in twentyfour hours the advantage of through lines with ample terminal facilities must be apparent to every citizen who has given the subject any serious thought. The Kansas Central traversing the line from Leavenworth to Miltonville, in Cloud county, cannot be compared to the Kansas Pacifia Al TUESDAY, JULY 7, 1891. with one terminal at Kansas city and atother at Denver. At the one point it strikes the entrepot for the bulk of the trade in the Missouri valley. At the other it hits the great commercial center of the Rocky Mountain range where roads diverge to the wooded hills of Oregon and Washington, to the scenic routes of Colorado.

Wyoming and Utah and on to the Pacific slope. "To any that the Central Branch with a western terminus on the high prairie at Lenora, in Norton county, enjoys advantages of that other division of the Missouri Pacific with terminals at Kansas City and Omaha, would be absurd. So the Rock Island division from Herington to Liberal cannot be compared with its line from St. Joseph to Colorado Springs and Denver. No man in his senses will say that the Great Bend or Strong City extensions of the Santa Te are more than mere ciphers with its great trunk line from Chicago to Mexico and California.

Given road-beds and rolling stock of equal cost to rival lines the fact cannot be concealed that terminal facilities in great trade centres for one line and none of these advantages for its rival, and the one road, as an investment, is worth twenty times the other, though both cost exactly alike in the beginning. This brings us to the last is the actual cost of the road today?" In the valuations placed upon different lines in Kansas will be found the answer. Now, when, with a single exception, every railway system in Kansas is upon the verge of bankruptey; all other property in the state as whole is diminished in its assessed valuation, the board is deeply impressed with its responsibility in making assessments upon property located in one hundred counties, and whose crippled financial condition is a part and parcel of the ugly legacy bequeathed to us by successive years of partial crop failures, unprecedented depreciation of values and financial distress. To listen to the less and often vicious clamor, which de mands that corporations should be taxed out of existence simply because they are corporations, would be not only cowardly and grossly wrong of itself, but it would, in the end, work serious injury to the commonwealth. The board respectfully asks that the basis of taxation of all property in Kansas shall be its nctual value, to the end that every incentive shall be given to honestly ncquire the 1 equally share the burdens of the wealth.

In view of th stated in the foregoing, attention is cattea to the reports of the auditor of state for the years and 1800, inclusive, showing decrease in the assessed valuation of improved and unimproved lots of 5 per cent in single year. The following table will be found instructive as showing tendency to lower values of personal property by local assessors. The table shows average assessed value of horses and cattle throughout the state from 1885 to 1890, inclusive: Years. Horses. Cattle.

1885....... $30.74 $10.73 1886...... 31.61 9.50) 1887. 30.00 9.00 1888. 26.23 7.16 1889.

23.00 6.36 1890... 22.33 6.21 This shows decrease of about 27 per cent in the rate of assessment on horses since 1885. It shows a decrease of nearly 50 per cent in of assessment ou horned cattle since 1885. The auditor's reports show that the assessed valuation of wagons in 1885 was $1,771,333. In 1890 it was $015,281, a decrease of nearly 50 per cent.

The same reports show a decrense of nearly 15 per cent in the assessed valuation of pianos in a single year. SYSTEM ASSESSMENTS. The various railway systems of Kansas are assessed per mile as follows: SANTA FE. The main line of the Atchison, Topeka and Santa Fe railway, from and including the city of Topeka, is assessed at from Topeka to Newton. $7,500: from Newton to Great Bend, from Greg Bend to state line, west of Coolidg the Kansas City, Topeka alt: Western from the east line of the state: Topeka, $7,500.

Kansas City, Emporia an Southern, the Manhattan, Alma and Burlingame, the Florence, El Dorado and Walnut Valley, the Marion and McPherson, 4.200; Wichita and Southwestern (118.23 miles), the Harvey County railroad (formerly assessed 119 part of the Wichita and Southwestern division) 8.89 miles, the Leavenworth, Northern and Southern, the 83.54 miles of the Chicago, Kansas and Western division of the Atchison Topeka and Santa Fe, from Hutchinson to Kinsley, the 161.08 miles of the same division from Strong City to the north line of the state (including branches), the balance of said division, $3,500 per mile; the Southern Kansas, the the 20.79 miles from Attica to Medicine Lodge of the Harper and Western. $2.500: balance of the Harper and Western livision. the Arkansas City division, the Ottawa and Burlington, the Girard and Pittsburg, $3,700, the Kansas City and Emporia division, 500; the Leavenworth branch, the Coffeyville branch, the Hunnewell branch, $2,000. MISSOURI PACIFIC. The Central Branch of the Union Pacific is assessed at $5,000 per mile: the Atchison, Colorado and Pacific from Waterville to Downs, at from Downs to Lenora, Greenleaf to Washington, from Yuma to Warwick, Nebraska extension, the Jewell County and Western from Jamestown to Burr, Oak, the Atchison, Colorado Pacific from Downs to Albion, the Rooks County railroad from Albion to Stockton, the Missouri Pacific from Achison to the Nebraska line, from Kansas City to Achison, the Kansas City and Southern from the Missouri state line to Paola, from Paola to Ottawa, from Ottawa to Council Grove, from Council Grove to Saline county line, from the Dickinson county line to Salina, from Salina McCracken, from Hoisington to Great Bend, from McCracken to the Colorado line, from Gypsum to Marquette, from the Missouri state line to Leroy, from Leroy to Madison, from Fort Scott to Topeka, the Missouri, KanSAS and Texas, from Missouri state line to Paola, from Osawatomie to Leroy, from Leroy to Deering, from Coffeyville Indian Territory line, $4,000: from Roper to Peru Junction, from Fort Scott to Anthony, Anthony to Kiowa, El Dorado to McPherson, Wichita to Hutchinson, Hutchinson to Geneseo, Geneseo to Kanapolis, Missouri state line to Chetopa, Chetopa to west line of Sumner county, west line of Sumner county to Larned, Olcutt to Iuka, Dexter to Arkansas City, T.

and G. quarry line. Fort Scott to Missouri line, Fort Scott belt line, Fort Scott and Southern (new road) $3,000. NO. 529 enormous decrease of the value of personal property (aside from railway property) in Kansas as is shown by decrease in its assessed valuation from 1887 to 1890 from $60,000,000 to $49,000,000 in round numbers.

An examination of the returns from all the counties show a stendy decrease of assessed valuation of personal property, taking the state as a whole. As an illustration, the reports of the auditor of state for the years 1887 to 1890 inclusive, show the following facts: First--That the assessed valuation of lands in Kansas has decreased from 1887 to 1890 inclusive from an average of $4.12 per in 1887 to $3.82 per acre in 1890. Second -That the of the assessed citizen valuation has de- of personal property creased in a grenter proportion than the decrease in of lands. Third -That there is an evident lack of uniformity and justice in local assessment of personal property. For example, in the item of horses of nit kinds, the auditor's reports show the fo.

lowing facts: In 1887, the people of Kansas owned (these figures are given in round numbers) 570,000 horses us-essed at 817.009,000, fraction loss than 830 per head. 1:: 607,000 horses were asses ed at 000,000, fraction over 826 per head. In 1859 there were returned 745,000 horses at 817,000,000, being a fraction less than 823 per head. In 1890 the returns show 685,000 horses valued at 815 300,000, a fraction over 822 per head. In 1887 the horned cattle were assessed at $18,500.000, an average of little less than 89.

In 1888 the cattle Were assessed at nearly 817,000.010, a fraetion over 87 per head. In 188. the cattle were assessed at nearly 815,000,000, a fraction over 86 per head. In 1800 the cattle were assessed at less than $14.000,000, being a traction over $6 per head. The assesshogs the lack of mentor and the tendency to lower valuations.

item of "wagons" in assessment retrous in the nuditor's reports is perhaps significant as any in showing the lack of uniformity in assessing personal property. The following shows the assessed valuation of "wagons" in Kansas in the sears named: 1887, 1888, $1,335, 312: 1889, 81.148.44°; 1890. 8945,231. Pianos are returned in the column next 10 wagons and maintain 21 higher and more uniform pitch in the scale of values, showing the following valuations in the years named: 1887, 1858, 1889. 1800.

$531,074. Will any one contend that there were less pianos in Kansas in 1800 than in 1859? the returns show a differ enc: of assessed valuation of nearly 856,000. These figures show conclusively that in solving the question presented to the hoard, "How shall trolling stock of railways be assessed so that its taxable value shall be equalized personal property owned by private citizens?" it is not to be deter. mined wholly upon the one consideration of first cost, but all the other factors named must be fully weighe l. is the should be assessed at its real value.

Such judgment of the board that all property is the intent and meaning of our statute. has been continuously and shamelessly evaded by making absurdly low valuations and consequent per cent of taxation upon the assessed valuatons and thereby making citizens of the older states timid about investments, and injuring our credit. To illustrate: Suppose 81 was required to be raised upon a horse of an assessed value of $100; the levy would be one per cent upon the valuation; but to raise the same $1 upon the same property assesseri at 825, the levy would be four per can readily be seen that the same reventio would be raised in either case upon the same horse, but to the non-resident it would appear that the horse was of little value in this state aud that the rate of taxation was enormous in Kansas. The Intter fact would be more apparent to the INAD to invest in Kansas, and would probably disgust him so much he would not investigate farther, and conclude that the rate of taxation was out of proportion to the value of property, and would naturally turn to other states where the real percentage of taxation is higher than it is in Kansas, although apparently much lower; thus showing that system tends to deter emigration and preveut capital from locating in Kansas. In determining the value of the rolling of the railroads the state board of railway assessors presents in the following table in the first column of figures the original cost of the articles named, and in the last column their actual value in the market today so far as they are able to learn: Articles, Cost New.

Ass'd. $7,500 82,500 Passenger 4,500 Passenger 4,500 Sleeping 16,000 1.1X) Dining 11,000 Onlicial 7,000 Pay 4,000 Emigrant Pile driver 3.000 Mail 3.000 Mail and expresa 8,000 1.0 Baggage, mall and express 3.000 1.01 Express 2,700 101 Fruit care. 500 3 Steam shovel. 8.000 3.11 Steam derricks. 8,000 3,0 )J Hand 2,500 1,0 t) Caboose 1,000 1 Boarding 500 Refrigerator Commissary House or box Water Cattle cars Oil cars.

Flanger Stone dump Coal 250 Platform 15 Tool Hand Rubble and push Wrecking cars. 1,500 Plow and 100 101 Furniture 500 2:01) Snow plow 15,000 5,0 0) This list gives the assessed valuation of rolling stock except as otherwise noted on the returns. In the foregoing table the values fixed by the board for assessment are made after personal inspection of the property named aud having in view fact that out of the many thousand cars, and eti gines returned for taxation, a large per cent are disabled and in course of repair and rebuilding. In many instances the property returned as "rolling stock" seemed to be of no other account than to appear among the assets of the ers; its earning capacity being merely nominal. ASSESSMENT OF REALTY.

The question of establishing a basis for the assessment of railway right-of-way, road-bed, trackage, is fully discussed. The value of a line of railroad is not easy to determine. The most potential factors in determining such value may be named as follows: First- actual cost of the road ready for use. Second--The business afforded by the country through which it is built. Third -The amount business actually secured by the road; taking into consideration its competing lines.

Fourth--The legimate cost of operating the road. -The advantages it enjoys in the way terminal facilities. Sixth- -Whether it is a trunk line or a mere feeder for a trunk line. Sevent today? is the actual value of the ROCK ISLAND. The Chicago, Kansas and Nebraska rail way (C.

R. I. P. system) is assessed follows: From the state line in Doniphan county, near Elwood, to the Nebraska state line in Nemaha county, 85,700 per mile; from the south line of Brown county to the west line of Republic county, from the city of Belleville in. Republic county to the Nebraska state line, from the west line of Republic county to the Colorado state line, from the west line of Newberry township in Wabauusee county to the south line of the city of Hutchinson, from Hutchinson to the west line of the city of Pratt, from Pratt city, via Liberal, to the state line, from the west side of the city of Herington to Salina, from Herington to the south line of the city of Wichita, from Wichita to the state line in Sumner county, from Bucklin to Dodge City, $2,500.

The side-tracks in Kansas City. Kansas, are assessed at $2,500 per mile, UNION PACIFIC. The main line of the Union Pacific railway in Kansas, from the state line at Kansis City, in Wyandotte county, to the west line of the city of Salina, is assessed at ($7,500 per mile; from Salina to Ellis, from Ellis to the Colorado state line, the Leavenworth from Lawrence to Leavenworth, the Omaha and Republican Valley line, the Lincoln and Colorado railway, Salina and Southwestern, the Solomon railway, the Junction City and Fort Kearney railway, the Kansas Central railway, the Leavenworth, Topeka and Southwestern railway, $3,300. THE GULF. The Kansas City, Fort Scott and Memphis railway from the state line at Kansas City, in Wyandotte county, to the south line of Scott township, in Bourbon county.

is assessed at $7,000 per mile; Rich Hill division, Memphis division, Short Baxter, Springs division, division, division, Cherryvale $3,800: Missouri and Kansas division, Kansas City, Clinton and Springfield division as follows: West of the city of Olathe, in Olathe township, 7.24 miles; in Monticello township, 1.01 miles; in Lexington township, 2.49 miles, making a tal of 10.74 miles west of Olathe, at $1,000 (this being a line long since abandoned and partially destroyed). The remainder of said division, east of Olathe, is assessed at $3,800. FRISCO. The St. Louis and San Francisco system in Kausas is assessed per mile as follows: The Kansas Midland from the north line of the city of Burton to and including the city of Ellsworth, the remainder of said Kansas Midland railway, the M.

and W. division, St. Louis Wichita and Western railway, Kansas Central and Southwestern, $4 000; Joplin and Galena railway, burg and Columbus railway, Joplin railway. 84,500. MINOR LINES.

The Dodge City, Montezuma and Trinidad railway is assessed at $2,500 per mile. The Marion Belt and Chingawasa railway is assessed at $1,500 por mile, whic assessment is to incinde the rolling stock and all appurtenances belonging to company. The Kansas City and Pacific railway is assessed at $3,800 per mile. The St. Joseph and Grand Island railway in Kansas is assessed at $6,250 per mile.

This assessment includes 926 feet of the bridge (owned by said railway company) over the Missouri river at St. Joseph. The lines of the Burlington and Missouri railway in Kansas are assessed as follows: The Atchison and Nebraska, Republican Valley, can Valley and Kansas and Southwestern, Chicago, Nebraska and Kansas, 84,000, and the Beaver Valley line at $2,500 per mile. The Missouri, Kansas and Texas railway is assessed as follows: From Missouri line to the Indian territory thine, at 86,500 per mile; the Neosho division from Parsons to Junction City, at $3,800 per mile. The assessed valuation of the Hutchinsoul and Southern railway is fixed at $3,800 per mile.

The Kansas City, Wyandotte and Northwestern railway is assessed at $4,200 per mile, and the Lawrence, Emporia and Southwestern at $2,500 per mile. Kansas City Belt Line railway is assessed at $8,000 per mile, and the side tracks at $3,000 per mile. The Wichita and Western and Kingman, Pratt and Western are assessed at 83,700 per mile. The sidetracks of the sev eral railways in Kansas are assessed at 81,800 per mile, except as otherwise noted. The telegraph lines situated on the right-of-way of the several railroad lines in Kansas and used for the transaction of railroad business are assessed at $50 per mile for one wire; $20 per mile for second wire, $15 per mile for each additional wire, and the valuation of the same is added to the valuation of the right of-way and main track.

The valuation of the telegraph includes all instruments and other material used in operation. The tools, materials, moneys and credits of the Union Pacific and its branches in Kansas are assessed at $135 per mile. HANNIBAL HAMLIN DEAD. BANGOR, July President Hamlin died tonight at 8:15 o'clock. He was down town this afternoon and went to the Tarrantine club rooms, where he was playing pedro, when his hend fell forward on his chest.

A gentleman reMr. Hamlin said, "I do." Men gathered marked: "The senator seems to a feel bad." around him and he was taken to a lounge, and physicians were summoned. No pulse was visible for an hour and it was thought that they could not bring him out. Finally he revived somewhat, and managed to articulate freely. The doctors worked over him faithfully.

The family was sent for, and soon Mrs. Hamlin, Gen. Charles Hamlin, his son, and his wife, and other members of the family, were at his side. All was done for him in human power, but in vain, and he passed away peacefully at 8:15 p. m.

He leaves a widow and two sons, Gen. Charles Hamlin, a lawyer of Ellsworth, and Frank Hamlin, now living in Chicago. Mr. Hamlin has been perceptibly failing for years. The remains were removed from the Tarratine club rooms to the residence.

The funeral will not occur until after the arrival of Frank Hamlin from Chicago. Hannibal Hamlin was born in Paris, Oxford county, Maine, and was 82 years of loa BALLOONATIC'S KILLED. CLEVELAND, July were two fatal balloon ascensions in Ohio towns today. At New Lisbon, Charles J. Jones, Cleveland, was making an ascent and William Hennessey, an as assistant, was caught in the ropes.

Both men fell a distanee of 100 feet. Hennessey was instantly killed and Jones fatally injured. At Alyria, Mile. Zotta Beltley attempted to make an ascent while 8 strong wind was blowing. She fell when sixty feet from the ground, and was instantly killed.

A BROKEN BRIDGE. TERRIBLE RAILWAY ACCIDENT IN VIRGINIA. Fourteen People Instantly Killed and Several Other Passengers Fatally Wounded. A Disastrous Interruption of an Execursion Party of the Order of United Mechanics slightly hurt. A FOREIGN INVASION.

CHARLESTON, W. July worst wreck ever known in the state of West Virginia occurred about 8 o'clock this morning on the Kanawha and Michigan railway, eight miles west of here. A passenger train from Columbus, Ohio pulled out from here with two car loads of excursionists, among them being the Order of United American Mechanica, who were going to Poca. The wreck occurred high trestle. The sleepers had caught fire during the night and burned so that the rails spread under the train.

The engine, baggage and mail cars passed over safely, but the two coaches were thrown from the track. After running some forty feet on the sleepers, the forward car toppled over to the left and the rear one to the right. The forward car turned completely over, landing right side up. The other fell some twenty feet, turning upside down and one set of the trucks fell on top of it, crushing the car to splinters. Under this place most of the dead found.

Surgeons and a relief train were sent at once to the scene. The scenes among the dead and dying were One little baby lost its father her and mother. It is feared that one or two bodies are held under the wreck. Following is a list of the killed and injured: Killed-Col. W.

E. Fife, Buffalo, W. T. N. Wilson (travels for a Columbus bouse), Gallipolis, Charles Huffman, Blue Creek, W.

L. C. Rose, Blue Creek, W. Jasper Daugherty, New Martinsville, W. Walter Welcher, Charleston; Mrs.

Walter Welener, CharlesElla O'Leary, Charleston; Amos Coulter, Redhouse, W. Orville Robinson, Midway, W. Thomas Thornton, Kesimon, W. Polly Sullivan, Mason City (worked in Charleston); Judge White, Middleton, O. Fatally injured- James Blackwood, Athens, crushed about head; Mrs.

R. T. Truslow, Charleston, and Will Ford, Elk City, head crushed. Following is a partial list of others injured, many of whom are dangerously hurt, and one will probably Bligh, Redhouse, W. die pee Jones, Charleston; Mrs.

J. D. Jones, Charleston; Saunders, Charleston; J. C. Martin, Leon, W.

J. B. Corden, bridge foreman, Leon, W. Mary Sharkey, twelve years old, Charleston; Miss Jennie Jackson. Charleston; Miss Cora Cart, Charleston; Miss Maggie Cart, Charleston; Welcher, 2-year-old child of Walter Weicher and wife, who were killed out right; P.

L. Mullins, Clendenning, W. G. A. Gillespie, John Stone, John Whittaker, James Copelick and Mollie Winfree, Elk City; E.

A. Price, proprietor of the Princess Floating opera, New Martinsville; White Carter, Mullgrove, N. Miss Minnie Davis, Charleston: Ady Rayburn. Elk City. Sallie Coulter and Eva Coulter, Redhouse, W.

R. S. Satterwaite, Charleston; James H. Goddard, Charleston: Charles Robinson, conductor, Midway, W. W.

T. Kiger and small 80D, Charleston; Postal Clerk Hayes, Athens, George Striblin, Point Pleasant, W. Sam Shue, Midway, W. H. T.

Calboun, Gallipolis, Ross, Elk City: George McKee, Poca, W. Eliza McKee, Poca; Radburn Blackburn, Elk City: F. W. Jannings, Columbus, G. Wall, Lawrence Isoll, Charleston; A.

C. Wall, Elk City; Lucinda Jones, Elk City; Allie Spradling, Elk City: C. C. Long, Point Pleasant; Charles Conker, Edwin Conker, Archibald and Samuel Carpenter, William Jones, Elk City; Ella Henson, Elk City. James Nocolay, of Charleston, was known to have been op the train, but he has not been seen or beard from since.

It is believed that he is under the wrecked car. Five hundred and eight persons have been counted who are injured, and a number walked away before they could be seen. Of the entire number passengers, but one, John Norvelle, of this city, escaped without a scratch, He was in the mail car. Most of those injured are but Terrible winters throughout Europe brought forth bitter fruits that ripeued in America. "La Grippe" with varying violence broke forth here, and the mortality lists show its shocking ravages in aggravated cases.

An alcoholic principle embodied as a medicated stimulant in the form of Hostetter's Stomach Bitters has and will ever prove the best specific. Leading continental and American physicians declare that a medicine with a spirituous basis, such AS this, affords the surest guaranty against the tremendous inroads of this shocking malady. When we consider that a slight change of weather is apt to renew it, that it attacks those easily vulnerable organs, the lungs, that its progress is tremendously swift and destructive, we must admit necessity of repelling it ut the outset, with a sure preventive. Hostetter's Stomach Bitters is also a safeguard against malaria, dyspepsia, rheumatism, liver and kidney com- plaints. GLADS TONE'S' SON DEAD.

LONDON, July William Henry Gladstone, eldest son of the Right Hon. Wm. Gladstone, died this morning. The deceased was born in 1840, was educated at Oxford and entered parliament in 1865, representing Gloster. The late Mr.

Gladstone was a lord of the treasury from 1869 to 1874. In recent years he has lived in he practical retirement. For some time past has been suffering from brain disease and paralysis of the right side. On last Thursday an operation WAS perf emed upon him and a tumor pressing upon his brain was removed. Mr.

William Gladstone was not present at the death of his son. He left Lowestoft for London this morning. When he arrived and found that his son was dead his grief was really terrible in its intensity-so much 80 that his friends feel great anxiety for the resuls. MINISTER DOUGLASS. MINISTER DOUGLASS.

WASHINGTON, July Douglass, United States minister to Hayti, who arrived in New York today from Hayti, reached Washington tonight. Mr. Doug-.