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/- THE; MAH1NE' RECORD. ghe$tarine§ecordt Fnbllibwl B»«ry Tliunadajr at 144 ftuparior Strcnt, [tt»*tr HuUclIng-.] - A. A. pEROY, Editor anff Proprietor. TKItMS OF BVBSORIFTlONl ..12.00 ... l.OO One year, poiUje psld... •.......... Six mon)hs, postage paid ..................... Inrarlably in BiNanw. Subscriptions wtll^econilnuea'iintll ordered stop¬ ped by a written order, or at tae^iubllcatlon office" Tha MARINE RECORD can !» found foraale liy (be followlnj-now (dealers | ' CLEVELAND, OHIO-G F Bowman, corner at Poarl and Dfltrolt, straits. CHICAGO, ILL -Joiopb Orajr, No. 9 Weal Randolph atreot. -v DUIFALQ, K Y-C. Ilohmor, JfM'lgan 't™'1 giving Bridge .SARNIA, ONT -n. M. MoMaster A Co. - r-SCAN'ABA, MIOH.-WIIIiam Uodlcy. MANISTEE, MICIL-J t Soinorflile Artlclet, letters anil queries on all subjects are solici¬ ted ADVERTISING RATES. Ten cents per line, nonpareil measurement, or 91.20 pax Inch, each Insertion, lour week* M 00, with a liberal discount on orden amounting to 840 00 or over All Chocks and drafts should be drawn to tlia order of A A. Pomeroj. ____ Knlered at the l"oat Office at Cleveland as second- class mall matter ____________________ CLEVELAND, OHIO, THURSDAY, AUUUar21. IBS* LOCAL TAXATION. Now that we have the Dlngley shipping bill In operation'and are beginning to realize he good effects of its working, » matter that bin been given to us by the general government, let us turn our attention to the local tax or license on tugs and other steam craft. A bill «us recently introduced in the-CnltfornltrSeiinte, which had received the sanction and support ot the California shipping men, in regard 10 tilts matter, the princlplee ol which are that ships and vessels engaged in the foreign carrying trade and owned entirely within the state 'Shall not for purposes ol taxation, be Included In the personal estate of things to he taxed;but that the net j early income of such ve»sel or vessels shall be taxed to tire on tiers tliei eor in tlieli places ol insurance, according to the several interasle therein, and that the net earnings shall constitute the valuation upon which the vessel shall be tnxcrj." Within the last lew years some of the stales have adopted laws simllai to the above and move¬ ments are on foot both in Ohio and Illinois with tills end In view. The provallng ignorance of assesors regal ding-the value of shipping property leada them into many unjust and grevlous 'modes of luting lor taxation, one of uhlch Is the custom of re- feilng to the insurance registers for their figures, which, as a rule are made ap¬ proximately, simply for the puiposeol in¬ surance and represent the utmost limit that a vessel may be Insured lor. It can be seen that by this method of local taxation the ship owner is mulcted of what little prolil his investment gives him. The theory lias been advanced that every tmin In tho com¬ munity must contribute Ills quota to pay lor tile protection and'support which tile local govei iiment gives him and his vessel property should not be exempt from paying its share. This Is true only when local authorities give that protection to vessel property that they do to the man or jo ills lauded property. The vessel cdtnei under the protection of tho national government only, tftid she may neyer'bc even once In tho port In which her owner resides. What does tills ship owe to local authorities V Hut they protect tho pro¬ perty oT her owner, it will be aald, and In¬ directly protect the vessel. Well, If that Is the case, then let only that amount ol the properly which the owner receives from her within the (uriidlction of the. locnl govern¬ ment. If any tux Is placed upo,n shipping it should be by the national government, for it'glvosall tile protection that our shlps're- celvo. Thi'"euining8 only, nnd not the value ol the vessel^ should he assessed for loul taxation^ The btnniljnken by tW Chicago •"Shipowners In regard to the matter Is based on the laws ol 1787, go\einliig the territory of tho United Slates northwest of tlieOhlo river, tho f6tirt.il clause ol which proiides 'Mj|iit the navigable waters leading into the Miss¬ issippi river nnd St. Lawrence, and tho car- rylng places between them, slinll be common highways Mid forever free, ns well to the In- habitants of snld territory as to citizens of the United States, and those of nny other States that may be admitted Into.tho con¬ federacy without nny tax, Impost, pr duty therefor." This provision was duly idopteu when Illinois became n State and adopted a constitution, August 2(1,1818. The power Invoked-by the ordinance of 1888 la claimed to be exercised by virtue of the city charter obtained tfiom the State, and the sola of the Ooneral Assembly of the State applicable to Chicago; but It is Insisted that no such power has been delegated to the city or Its common council to pass or enforce the ordinance in question, but II It shall he held tlmt-any.net ot i he legislature or charter of the city dues in terms -confer such power and authority upon the city or its council,, the salt) not,or so much of it aft seeks to confer such power and authority; Is unconstitutional antrvolll. Further, It Is insisted that the tug license ordli anceof 1883, Is void and Is In conflict with the first and thlid clauses of section 8 of article 1st of tne Constitution »l the Uni¬ ted State?, which provide respectively that Congress shall have power to lay and collect taxes, duties, imposts, ami excises, but all such taxes, etc.j_sliull be. iinlloim through¬ out the United States; and in said third clause, "To regulate commerce with foreign nations and among the several Stntes, and with the Indian tribes," and also In conflict with clause 2 of section 10 of snld article 1st, which provides that "No State shall, with- ouftlie consent oi Congress, lay nny Im¬ posts or duties on Imports or exports except what may be absolutely necessary for exe¬ cuting Its Inspeotlon laws." * » * "No State shall, without the consent of Congress, lay any duty jof tonnage." Tho owners ask for relief and the repeal of the local tax on tugs,.etc., which partakes more of the form of a license than a tax on personal property. DVLV11I AND ITS HUSINESS. The annual review of the trade and com¬ merce of Duluth tor the fiscal year just end¬ ed says that a natural increase in the receipts of wheat at that port wns expected, but the enormous lnercn»e ol three and a half mill¬ ion bushels, nearly ninety per cent, quite exceeded all iinfUipntions The Northern Pacific railroad dialns a large and fertile territory, nnd whatevci niny bo clnluied for other routes, fostered and pushed by power¬ ful combinations, Duluth Is the rational en¬ trepot and the chain of lakes, the rational' route to the seaboard for the grain of the northwest. It is claimed by this report that the natural advantages of Duluth for hand¬ ling grain npd the water privileges ut that port make It possible tor buyers to pay high¬ er prices. That there Is more in this report than mere self-Inter tsed talk, Is shown by the following table giving comparative re¬ ceipts for the past three years. KIND 1881 | 188.' 7,1.65 4384,198,838 ■12.1,881 77,9011 . | 80,010 1881 Whist.. Corn. .. .......— 2,916 587 2;,602 1,850 "Total ...__. . 8,078,322 4,312,755 2,BJ0.M5 The present elevator capacity of Duluth Is 3,100,000 bushels, which will be Increased by new elevators so tha't the total storage capacity for this year's crop vt ill be 0,000,000 bushels. In spite of the general depression In the lumber trade there have been gains over 1882 In tho amount of lumber manu¬ factured 81,750,000; shingles, O^iOO.OOO; lath, 11,750,000.' The estimated cut of this season Is not so laige ns last year, but ow Ing to the large amount of hist season's logs hung up In the streams, the mills of Duluth will bo quite as fully supplied. With the interior growth and development ol Duluth naviga¬ tion, of course, has very much to do, and they are Important as showing that her prospcilty Is due to the Increase In those features which directly concern. Over a million and a half dollars have teen expend¬ ed In buildings and Improvements. Water and gas has been added within the pnBt ye,ar. Receipts and deposits at the banks reached the Mini of $110,780,817 against Mi),"4D,180iii 1882, a gain of #17,031,11(11. The capital of the bnuks In the oily has been increased about $200,000 tin past jonr. The regular line of stoaineis lo and from Duluth aie now'as follows: The Lake Su¬ perior Transit Company, running between .flullalo uiul Duluth, calling at riitu mediate Aniencan pons) the Lake Michigan and Lnko Superior Transportation Company, running between Chicago nnd Dulutlii call¬ ing nt Intermediate-ports on the west side of Lake M'chlgnn nnd tho south side of Lnko Suporlor; the Lake Superior South Shore Line, running between Duluth nnd'south shore porta: Ward's Detroit Lino, running between Duluth and lower lake ports; the Northwest-Transportation Company, from Duluth to Sarnln.calllngjitlntcrniedlnleCa¬ nadian ports; tho Western Express lino, from %ontreal to'Duluth, culling nt (,'nnndlnn ports; the Ohio Contral Barge $ Coal Com¬ pany are rnnrilng n lino of steam and tow barges In the coal trade on up frelghtp, nnd principally wheat for return cargoes. (This Is an exclusive freight line;) the D. M. WIN son Freight Line, from Buffalo to Duluth. Theie litis been n slight falling off ill irrrlviils and dopnrjures. which Is neiiily accounted lor by the withdrawal of the Colllngwood line upon the completion of the Canadian Pacific railroad to Port Arthur, In connec¬ tion with which road It has been run. Tho sources from which additional prospcilty Is reasonably expected arc quite promising. The completion of the Northern Pacific from Lake Superior lo the ocean Is a mailer of great Importance to Duluth, as along its line and branches comes the larger portion of the celebrated No 1 hard wheat. It has also Induced preliminary steps toward mak¬ ing Duluth the distributing point for tho cattle and sheep of Montana, for which pur¬ pose stock ] ttrds and packing house have al¬ ready been commenced. A Itirgenniount of bullion has nlso been received over the North¬ ern Pacific, and Is being shipped via Wilson's Lake Superior line to eastern cities, nnd parties are looking the ground over w ith the view of erecting smelting works. The St. Paul, Minneapolis & Manitoba road has an outlet to Duluth via its St. Cloud and Hinck¬ ley branch, and the St. Paul & Duluth In¬ tends to. construct 'an Independent line to the head of the lake. The Duluth lion Kunge road, from Two Harbors to Tower, l« a most Important factor In connection witli lake transportation. It has forty miles of track laid and over half of tho road cleared and guided. This company owns tlic ex¬ tensive mines nt Vermillion lake and It Is running other industries and making com- meiclal tenters of no slight Importance at its termini. Much detailed Information, such ns com¬ parative receipts and shipments of gialu, lumber, range of prices, storage rates, rules of inspection, etc., may be obtained from the report, which we can not mention at this time. The report also contains the history of Duluth nnd Its resources and a careful opinion as t» its commercial and manufac¬ turing advantages Tin. great dailies are still teeming with the horrors of the forced so-called cannibal Ism of (lie heroic sun Ivors ol the Greoly Arcilo expedition. We call a halt. Why do they continue to Jinrruss the conscience of this unfortunate party, who have returned to their friends, with the sickening details of this forced monstrosity. . It is not at all likely that these starved and frozen unfortu¬ nates consumed choice bits of their comrades through any depraved appetite. The charge of favoritism is altogether iTl-advlsed and preposterous. How could these crn/ed men, with death by starvation and cold staring them hi the face for a moment entertain any such feeling as that of favoritism. It Is evi¬ dent from the very uattirt) ol the case, that If they were compelled to partake ol the human morsel It was done only as oppor¬ tunity offered and a^ stern necessity de¬ manded, not through the desire to save nny one of tho number or to destroy any one who was In a condition to ll\e Siikiijian's IlimiADi: u III hold a reunion at Slielby, Ohio, on the llith, 20th,-21st and 22d Inst. This brigade vtns composed of Jlc- Lnughlin's squadron of cnvalry, 0th battery of artillery nnd theOllh nnd Oiitli Infnlitry. We hnd the honor of being n humble rider In McLaughlin's squiidiun, Ohio ctivnlrj, which on nrilval at (savannah, In Hie great niaich to the wa opened communications with the blockading Hen oil ttint port, where¬ by rations nnd jiiunltion,ol war wero fur¬ nished the iitiny and thousands of hiingiy ncgioes fed with the rations that should have been issued to the soldleis, who did not exactly come to (he stiaitol the Creel) sun hoi s in the aelol uiniiiballsni, hut who were obliged to nnenrth the rlco straw with which the foundations of the rebel earth, works wcje made In order to obtain subalu- tepoe to Iny the pangs of hungor.' We wish the brigade much pleasant momory. - ' Jv—---------------------------- ■ ■■----------------------------------- On another page will be found a list of heroines ol the lakes and an account of,tho feats which obtained for them this distinc¬ tion. We now wish to ndd thereto the he¬ roic and self-possessed aotlon of two young ladles of Mnrlno City, tho neoount of whoso deeds are glvon by the Port Huron Times, as follows:' "A couple of ladles at Marino City, Mrs. Charley Ketilm and her sister, Miss Vlrgle Cottrell, performed a brnvodeed one day Inst week. While about their work nt.home they noticed the capsizing of a sail boat In the river, and at once went With a -sk|ff to the nid of n gentlemnn nnd Indy thrown into the water by the accident. Be¬ fore reaching the unfotunnte people the Indies sung out to them to keep up their coinage, ,nnd succeeded In ressulng them. Well done, ladles. With such women ns these whnt ought the men of Marine City to be?" , * •_________ OBITUARY. Captain Stephen Lunipoh, master of the propeller lleury Chishoui,'who has sailed the hikes since his boyJifjQd, wns en I led by deiittfjust as his steamer, under the ohnrgo nf Captnln Jwlaon, was entering this harbor. Captain Lampoh, In the capacity of sailor and master, had tew superiors and during his sailor life luis continued in the employ of Mr. A. Bradley, from the office nf cook, at the age of 20 venrs, until nt the age of 52 . years he has, by regular promotion, been placed In command of one of the finest of Mr. Bradley's fleet, the propeller Henry Chlsholm, the charge of which he assumed with the opening of navigation this yesr. During the past two seasons he sailed the Selnh Chamberlain, and, pi lor to that time the V. J. Boeder S. H. Kimball, Escanabn, Negatinee, Ahira Cobb, A. Bradley, and the Superior, and during this entire number of years lie has given the utmost satisfaction ns a master of tact, and a man of business, ouo who knew how to turn [he business of tho moment to the best account. Never having had a mishap of any consequence, he suc¬ ceeded In winning the confidence of the owners of his boats, and on one occasion, perhaps the only evidence of favoritism that litis been offered by Captain Bradley to any of the masters of Ills fleet, CaptaliijLampoli was the recipient of a fine present for hav¬ ing taken his vessel into Milwaukee after she lost herfoieaud mainsails in a gale when the propeller which had him In tow ran on to Chicago. Captain Lampoh leave»a wife anil two children by a second marnlage, and there ate three clilldicn, one son and two daughters, by o first marriage. Captain Jo¬ seph Lampoh, his eldest son, Is now master ot the schooner David Wngstaf), and like his fathcr,„ltns sailed much of the tlmo since boyhood. The lather leaves considerable pioperty, and until tho last two or three yearB has owned a faun at Bennett's corners, this count), whence he moved to Cleveland early In thespilng. His death was occa¬ sioned by Inflammation of the bowels, which he contracted while In Chicago, but being n man ol a positive nature, he Insisted on go¬ ing to Escanaba with his vessel, and he was apparently so much Improved In health that all entertained hopes of his recovery up to 3 o'clock Tuesday morning, but shortly there¬ after he was taken worse, and continued to full, until, as has been said, he lost his hold on life just us tho Chlsholm camo jvithln the pieis at 3 o'clock. Ho was taken from the ship about 11 o'clock to Ills home nt 21 Fulton street, on tho West Side. From this residence his funeral takes place this after¬ noon at 8 o'clock. CaI'tain McGah-kay, who has returned to Toronto from an official trip to the upper lakes says the work of excavating the chan¬ nel at Little Current Is progressing rapidly- It bus been going on for three or four years under thesiipeiiiitendence of A-P.KIIdonnn, Dominion government engineer. Rock to the depth of six feet has been ipiuoved f'""1 the channel, w|ileh contains seventeen leot olwatei, sufficient to peimit-llie big Iron boat* on- tlnj lakes to pnsjj in .safety. The Caiii| ana was tile first to make the passage. She v ent through lass Wt'ducsdiry. H"r0; altei Instead ol taking tile northern channel these boats tun go by wav ol Little Current saving trfe trcucheious ' wateis and high winds ol the north.