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•' TgE/MARINE RECORD, =F [Concluded from li^page.] voyage was made by steamboat to Chlongo, .the S. Thompson, Captain Walker. Dent¬ ing <fe Wbltlng, Jamei Abbott, Hunt & Bo- by, H. \. Dlsbrow, nnd others wore for¬ warders at 'Dot.rolt; at Buffalo Ollston & Evane, Kimberly & Atwater, R. Holllster with others already noted In a former Issue, These w'oro the times, and for many years subsequently, when there was no call for outBldo men to trim ordlsohargo oargties, or lor elovitln'g It, neither was the scalper abroad In the land, making ltcompul«ory to ' hand over from $10 to $B0 for the privilege of tiiklngon a cargo. J. W. H. CHICAGO. Tho propeller Roanoke of the Commercial line will "be sold here February 4, on n mortgage for $8,000 and unpaid. Interest. In the suit of tho. Attorney General against the Chicago and Kvanston" Railroad ■Company to restrain the company from building u bridge over the north brauch of the Chicago' river, a number of .ailldnvlts ' were filed on the 28th on behalf of tho de¬ fendant. The affidavit of W. C. Goady stated that he was a director of tho company ■ from 1805 until 1872; that an Injunction was obtained in 1805 by John Evans, a stock¬ holder, of'the company restraining the di¬ rectors from noting in their official capacity 4ind from disposing of any certificates of Stock. In 1872 the injunction wan dissolved, and during that time the company was un¬ able to go on with the construction of tho road. Tho defendant company, together with the Chicago and Pacific Company, then laid tracks on Hawthorne and Southport avenues to,Calvary Cemetory. After all this had been done and after t|ie entire truck, had been In use, the Attorney General filed this bill. In an affidavit filed by Jason C. Easton, the President of the company, It is claimed that the company had laid out over $100,000 In securing the right of way and constructing 'Its road. Several other affidavits wore' filed with the intention of showing that the figures already used in giving tho amount of travel of tlie Kinzie street brldgo, are erroneous. Tho motion for injunction will be'heard by Judgo Shepard and will probably occupy several days. Assistant County Treasurer Brenan yes¬ terday received (he decision of the Supremo ■Court in the case of Hnlstead vs. ex-Collec¬ tor Adams, of tho South Town, in which it is held that the owner 6f vessel'property has the right to list the sumo in the town In which lie' or she may reside or whore, the same may be laid or lied up, which in tills «aso was the Nofth Town, mid that the col¬ lection of taxes by tho South Town collec¬ tor, on the ground that tho property was registered at the custom house, » liich is in the South Town, Is Illegal. Tho declsiqn, given by Justice^cott, is as follow*: Tho facts In this caso arc very different from -the facts in which the decision In Vogt vs. Ayer, 104 111., 508, was rendered. In the latter case the situs of tho vessels and the places where their business was transacted was In the town of South Chicago. That fact being admitted, aB It was by the demurrer of the bll', the town of South Chicago, It was held, wnfc the place whore the vossols assessed, in the language of the statute, Sec. 13, Revised Law, R. S., 1874, "bolonged," or wore "en¬ rolled or registered, or licensed." or were "kept when not Bnrollcd, registered, or li¬ censed," and hence the colicliiBloii was reached that the tax levied on the vessels In the town of North.Chicago was without au¬ thority of law, although the owner leslded In that town. There Is no reason for de¬ porting from tho principal of that case. The situs of a Bailing vessel, as fixed by the stat¬ ute for the purpose of taxation, Is at one of three plaoei: l/In tho county, town, city, or village, or district where such vessel be¬ longs; 2. Whore It Is "enrolled, registered, or licensed;" and 3. Where It la "kept when not enrolled, registered or licensed." It Is made the duty of the nwnor to list such ves¬ sel in one of the three places mentioned, as the fact may he, and when rightfully listed in one place It is not subject to taxation else, whoro.' In the-case now before the court the vessels wero listed for taxation In the town of North Chicago, whore the owner resided, and the allegation of the bill—which tho de¬ murrer admits to bo true—Is that the situs of tho property assessed was at tho lime of such assessment and thence hitherto was and had bean at the "place of residence" nnd the "municipality" where complainant redded, that It in tho town .of North Chicago. It Is true the vcbboIb assessed were each'duly en¬ rolled'In the town of North Chicago, and wero .duly liconeed for tho coasting trado on the lakes, and navigable watera connected, therewith, In accordance with the require¬ ments of the laws of the United States. There Is nothing, however. In tho record that Indicates such vosseta or cither of them were at the time of tho assessment oilgaged In active trade. The mere faot that atrch ves- sols'wcre enrolled and llecn'sed would not of Itself authorize any presumption, that they were at tho time engaged In navigation, and consequently, out of the home port. Unless that fact wiib mudetoappoarlt would rather seem the presumption would bo the other' way. The udmlss'on or demurrer of the al¬ legations of the bill In this respect are that such vessels wero not "engaged .In naviga¬ tion," werc."peiinanontly located and kept" In the town of North Chicago, and 1 never ■"belonged"or were "permanently located" in the town of South Chicago. These'vei scls then "belonged" In tho town of North Chicago, and It was the duty of the owner to list them for taxation in tliat town, as was done. That was the situs of the vessels at the time they vverc listed for taxation, and •under the decision of Vogt vs. Ayer, that wiib the place whero'tlje vessels were sub¬ ject to taxutiou. It follows, then, the assess¬ ments made by the assessor of the town of South Chicago on the vessels Cor the same year wero without authority of law, anil the taxes extended on the same against the own¬ er should, have been' perpetually enjoined, as was asked to be done by the bill. It makes no difference that the local officers failed to report the assessment of the com¬ plainant's vessels in the town of North Chi¬ cago that the taxes might be extended against the owner. Such vessels, as has beou seen, wero liable to taxation in that town; It was all the law required her to do. Complainant is In no manner to bo prejudiced, by the omlsiion of the local officers to do their duty In the premises. She has offered by her bill to pay such taxes as ought to have been extended on her vessels. More than that the law does not require her to do.' , The decree of the Circuit Court Ib reversed, and the cause remanded with direction to enter a decree in conformity with views ex¬ pressed .In Ihe opinion' [Tho following owners had paid their tax under protest, agreeing to abide by tho decision abovo given: James L. Higgle—City of Chicago, Mary L. Higgle., John Miner, F. L. Dniiforfli, $250. 10. Wiley M. Egau—George, and Golden Fleece, $238. 28. William Keith—Ida Keith, $80. 30. O. W. Elphkke—Thomas L. Parker, City of Green Bay, |207.8O. L. Wilson—Annie L. Smith, $35.75. A. G. Howell—Tarrant, $38.77. Thomas Hood—Flying Mist, Barbarian, I.. Van Valkenburg, $151.05. Jacob Johnson—North Cape, Tempest. O. B. McClelllin, C. W. Parker, Cuyahoga, $205.03. Charles J. Magill—Read Case, $.")9.aj. Total, $1,373.45.] SANDUUKY. Sptcial la Ihe Marina Jtccortl. E. B. Mackey has sold his Interest In the boats formerly owned by Groeli and Mnckoy to Fred Groch. The tug P. L. Johnson was sold by F. Groch to J. Hursby of Marquette. F. GrocTi Is giving the tug Myrtle a through rebuild, which will make her as good as now. The postofllco and custom house building here has been repaired and Improved at a cost of about $5,000f- The steamer Jay Cooke has been given a through rebuild here this winter. A Btoamharge is being built horc for Ohlemaoher Bros.-, of this port. She Is 105 feet in length, with width and depth'in pro¬ portion. The Sandusky Boat Club has ordered Abram LaChapelle, oflletrolt, to build them two racing gig" lor rowing regattas. The boats will cost $150 each. KINGSTON. ■ Work on tho new steamer Clayton, for (he St. Lawrcnco steamboat Co., Is progressing fliiely. The stem and stern posts are up, and tho riveters have arrived. Half of the frames are In position. If fine weather follows another week' she will bo In frame. Mr. Pierce, tho architect of the now steamer, tins Just finished a draft of her. Bhe will be ohrlatoncd St, Lawrence. The Kingston News says at the sessloiirof 1882' the sum of (112,500.waa voted toward tho removal of tho top of Point Frederick Shoal, Kingston harbor, bo' as to obtain a depth of 15 feet during low wator In Lake Ontario; and during the fiscal year the work has been vigorously proBccutcd. Owing to the extent of this shual and tile material to bo removed, being rock in places, lit least three years will be required to complete the work. Expenditure during tho "fiscal year, $0,308.49. . • -1—• OIIAND HAVEN. ' ■ Wellington Ii. Burt et al., of Saginaw, on the 20th attached tho ten vessels of the Michigan Barge Company, of this city, on an old ferry claim of $10,000. There are also other claims of largo amoifnts against these barge's.' - The Michigan Barge Company, Bold to Henry V. O'Brien, ol Chicago on the 20th three "barges, "the 0,. O.. D. for $3,000, Transfer for $3,500, and the Ataunto for $5,000. What the outcome will bo Ib ho^rd to determine. haoinaw". Tlie boilers of the Btcambarge' Porter Cliumberllu are being repaired here. A hew.luuibor barge, the carrying capacity of .which will he 100,000, -is being built at Mason's slilpyanTpror Henry Pendell. The stetuuer L. G. Mason, which is being rebuilt, will come out In the spring a com¬ paratively new boat. Slio is a permanent fixture on Saginaw river, being the oldest steamer running here. Captain John Rogers, her old master will command her the coming Benson. Some Important alterations ore being made to the Btcambarge C. II. Green and the barges Rosa Snnsnilth and Mattie C. Bell, pre punitory to their engaging In tho Iron ore trade the comlng-senson. They are a'l being double dcclced. The work on the Green and Sousmlth Is, about completed. HAY CITY. The steambarge Geo. King and tow of barges is one of iho best that enters the port of Bay City. Captain Joseph Shacketl who has purchased the interest 61 John Kuhu In the barges C. L. Young and Levi Rawson, has been a regular trader here for fourteen years—ten of which have been passed on board the King. This season lie will pull the bell ropo of the King, as he lias so successfully done heretofore. Captain Nelson' Blab, another, popular veasel man will sail the Young. Ho was master of tho binge Itoscobel last season. Tlie well known and reliable mariner, Captain Eldrldge, will lesume command of the Rawson when the season opens. , OSWKQO. Secretary Folger has appointed Robert Chostnut boiler Inspector for this district! His comnilsion bears dato January 14,188-1, and was granted by United States Judge Coxe, Supervising Iuspector Van Vnlken- borgjmd the collector of the port of Oswego, Mr- Chestnut Is ^ practical machinist and enginiaU' and deserves the congratulations of Ilk friends. . pour iiuhon. -The murine engineers of this city are about forming a subordinate lodge of the Marine Engineers' Association. The Scotchmen of Port Huron celebrated the anniversary of Burn's'birthday, at tho Elliott House, on Friday evening, in the usual patriotic and jolly style. A passage was effected between Point Edwarjjmd Port Huron on the 22d and the steam ferry International brought over tho llrst train since lint 10th. Unless another heavy drift sets in from the lake little trouble will be experienced in keeping the channel clear. Tho .Commercial says I.ovo & Schptlekl broke the 800-pound arm of a boiler punch last Tuesday. Mr. John Itudge and J. II. Fitzgerald cot a new one ready for delivery on thc20th. tilTKQKON UAY. A gang of niyji Is at work getting out piles for Captain Win; T. Casgraln. Tlie timber will he used on the harbor Improvements at Sheboygan, on which works Captain Cas- graln has a contract, IM'UITII. The Times says lug P. L. JoIuiboii, which ran In this harbor last season, has been pur¬ chased by a lYi|iuimliig lumber firm for $12,- 000, She »a. built In 1S75at Cleveland, She measures 140 tons nnd ratvd A2 loPt ««asoii She will be used In connection with the tk- tensive lutriber business of her new ownei In tho vicinity ofPequamlng. The Foro is gone., It was deemed cheapei to blow tier to pieces than to flout her and, take her off private property. She wiiB.blown . Up Saturday. _ ", Captain Robert Grcenhalgh got up Bteatn on his tug Mary Virginia on Wednesday, In order to he rendv In ease of emergency, fear¬ ing a flood Irfihu river. »*» " • RIVERS AND HARBORS. The Secretary'of War sent to the House .a detailed atatcinentnf the expenditures of'tho government on account of Improvements of river- and harbors fr.uu March 4, 1780 to June 30,1882. The following is the recapit¬ ulation-by States: .< ^ AlnuaEO".....~... 8' 050 143 Now .Tenor........» US7 4UG Arkansas............. 815,000 Now York...........B.B30.0V1 California........... Mtia.-BS'Nurtli Carolina... 2,201 1103 Connecticut......... l,527,440irjhlo..............„.. 2,S57i031 Dolawuro...........,.. O.tMS.fllU^OrcKOll.....,-„. 6401)05 Florida................. 0803,5110 I'onnnylvonln'.'."'.'. l,0o;'lol Ooomln.............. 1,304,0011 Ithudolslund....... 783,013 Idaho................. 10,000|soirtli Carolina.... 031,312 Illinois.................-2,8M,SS5Touiiwise«........... 85.500 Indiana............... 780,100!T('xai..................o 100 134 Iowa.................... 2,J'>9,'Vermont.............■. 546,310 Kentucky............ 307 600 VIikIiiIu............... 1,083 3)5 Louisiana............. 147,SO0| Washington T...... 5 600 Maine.....u™ ..... r,4lil,8S9lWesl.VfrgiDla...... 1,387!5U8 Maiylirnu........... 1,4di,7;0 Wisconsin............ 4 010,400 Massachusetts. .. «!l-j»,78uilli»l. Columbia..... 251,202 Michigan............ 7,831,VS0 .Mlsrollnncous.....38.349,103 Minnosot,............ 447,500 Itopalrs ............. 3,070.022 MlsMjurl.............. 22,000 Surveys............... 4,051,421 .Mississippi...;...... 205,178 Urodg. Much........ 1.115,321 Now Huinmhlrs... 175.5001 ' ____-___ Grand total...........................................8105,708,401 PERILS OK OUR INLAND SEAS. "I would nither cross the ocean twenty limes, at tills season nl the year, than make cue trip from the St. Lawrence river to Chi¬ cago on the lakes,"°snld Captain Irn Brown, an old Lake Erie skipper. "The nuniiitl loss of life and property on the lak«s is propor¬ tionately very much greater than It Is on the Atlantic Ocean, and yon may always expect to'hear of disasters on the great lakes tol- lowlng tho'reports of every severe storm. Luke skippers will take risks that would ap¬ pall the bravest ocean sailor. Th'oy will start from port wftli vessels that aro hardly seaworthy in the.calmest weather, and more Of tlietn are allont during the most danger¬ ous part of tl c year iliati during any other time. This is, because the mouths of Octo¬ ber and November are the must profitable to vessel owners, cargoes then being plenty and It-eight rates higher. . "Grain xlilpmeuls ate livelier as the sea¬ son draws to a eune, and every vessel that will lloatcan command a cargo. Tho sail¬ ing sca-on is very short on the lakes, as it Is lutein tho spring liefoie the leu embargo Is removed, and early in the winter when It again close* navigation.* The skipper's de¬ sire to take advantage of every hour of his lime, mid iiiiiuUliMandliig the fact that he- is liable to he overtaken at any moment by stoininiil' great violence, he takes 110 pre caution that \\IH subject hlin to the least de¬ lay In port. '•'i'hl!) reckless disregard of life an 1 prop¬ erty enlisted no interlerence on the part, oven, of shippers, who arc the parties most interested, until a few years ugp, when a movement was tnado to have Inspectors ap¬ pointed by the government to examine ves¬ sels In the grain trade of (lie lakes. But Irom all accounts there lire still many worth¬ less hulks plying between Oswego and Chi¬ cago, "Tlie dangers of lake nii.v'gatloii aro so great that even the staiiuohcst Vessels are frequently unable to escape them. Storms sweep over the lake wl[hout any warning. The Noveniberstornis on Lake Krlo are frightful, and We sailor's depend ton great extent on landmarks as guides In naviga¬ tion. Tlie blinding sleet that nearly always accompanies the storms obliterates these marks sometimes for ihiy's, and as the sea room Is limited, vessels caught in those storms are in "oustant danger of goliig to pieces, cither on the rocky shores or on sonio of the islands that stud those, inland,seas. '•Lake Ontario's shores aro especially menacing to lake craft during storms, -but fortunately, this lake Is not so liable to be swept by gales as soino of?tho others In the 1 chain. If a vessel heave«Uo Ih a storm it is certain to bo drifted ashore; or If a vessel ruiiH down the lake toward the St. Lawrence river It Is endangered by tlie many islands that abound there. ( "Many skippers havo wrecked their ves¬ sels In the risky effort'tn make Oswego har¬ bor In a storm, 'flic entrance to this harbor Is very narrow, and the vessel that Is steered for it and does not make it Is almost certain to go to pieces on ilie rockb under Port On¬ tario."—luwjston -Vt'it'.i. FOR SALE STMBAKGE DAISY DAI, Length 113 foul, beam 21 1W, iluptli of liohl 8 foot; cuijitio 111x18; good MwmiiiK bollur5 Ifft In diumotor, lOlt'ot loiitf. CurryliiKuumelt} VMM l-limI1.1ulw.70r 100 um.3 u( wood, or 7 00 biiih whom. Address. Cu'tais John Am-khmon, Ul Nottli Outer Au'init), Chlaigui 111. ~\