_y THE MARINE RECORD I) 1878-ARtll 28, propeller Equinox and 0ll874—J^prll 18, propeller Fpniftiln City, Ciiptnln J.Jttlbapn, dopnrtt. 1875—M»y 12, atearaburso Superior and C°1870—Mny A, propeller Portage and others " dei8?7—April 17, schooners. V.R Watton ,nd others depart .. 1878— Mnreh-14. navigation open but no vennels move for several days. 1870—April 24, steambarge EnterprUe and consort unlve. 1880—Jhirch 10, Bteiimbnrjie W, T. Guives ,-nd consort, arrive. 1881—May1*!, school)*! M. I. Wilcox de- P"l882—March 26, propeller City of Xe* 7ork arrives. ' 1883—April 2r steanibargo D. Lenty nr- ' 1884—April 22, ateambarge Win BUnardi, Captain Mallory, departs. J. W. H. -, LOCAL/fAXATIO^ OF SHIPPING. A bill to exempt ship property fiom local tnxutinn .wu« Introduced In the California beiuite Inst month. The bUfhiuirgielved the support of the Sun Franrjpon shipping men. The glstol the bill I* uamnlncd in thafnl- lowlnx sentencea: "JJh(jJg/tiiiU vcnaela en¬ gaged In the foreljfn carryln/i^lde,and owned entirely within thlgbtaia, hhall not, forth" purposes of taxation, be (hulmlrd In the puxmml estuieof tilings to be taxed, but tlie net yeai ly Income ol such vessel or veuelt) shall he nixed to the-owner or Own¬ ers thue ot in tlielr places of residence mj cording to their several Interest* Jhnrein ♦ » * The net earnings of such ship m vessel Bhall constitute the valuitlon upon winch such ship or vessel shall be taxed." This is a measure which should be made it I law of the California legislature. Ckr renders are, we belle\e, well ucquiiintei) with the many reason* given for tlieunptofltableness of American shlpijlug property. As a rule, however, Heuvv biirtiens are thought to be imposed only bv the national government, those made by the loc.il authorities having attracted but little attention Bevond the charges Imposed by ports, and which have to be borne by home and torelgn vessels In¬ discriminately, there Is the charge of local taxation, which has been no Inconsiderable cause for the wlthJiawal of capital tl'oirt American shipping, lhe rule In most ol the coast Status lias been for the.town or county ibsessom to include vessel property in the personal estate ot owiiera and tax it as such. Vssessors, with a lordly Indlfler- ence to the statements 01 despondent ship¬ owners, place a good value Upon this class of property If the owner tails to do so. Any remonstrances of owners showing the des¬ perate condition of shipping property has seldom had much ellect Assessors evi¬ dently think only of -the times when ship¬ owner and rich man were synonomous terms, forgetting the sad fate that has over taken our^ own shipping men. Within the last few vears, however, i|ie Injustice of thus tuning vessel property has bi cu perceived by mime, of tlie_States, and they have re. pealed that part of tlicir-tar~law.—It oen eusilj be seen that by this system ot tuxa tion the unlortunalp ship-owner Is muli ted of what little profit his Investment gives him and this naturally hastens 1>U desire to get rid ol such miserable property. Tin sophistical argument has been advanced that as every man In a community mint contrlb tile Ins quota to pay for the protection and support which local government gives to him, and that as the greater the amount ol property he holds the larger his coiitilbution should be, vessel pioperty should not be exempt trom paying Its ahiuc This is true only when local authorities give that pio tectlon to ves»el property that they do to the man or to his landed property 1 he vessel comes utiJei the protection of the national government onlj, and she may never be i ven out c in the poi t in u hich hei owner resides What uoes this shlpOAeto locnl authoilti(Sv lhe\ liavii ilonfl nothing for her tBut they puitecl the property ol her 0Hficr.lt mil hi" said, and IntllrictU protect the vefi-el. Well, if that is the case then lit only that amount of the piopnh Milihtiie ownei reccivis fioln her—the ml earnings—be taxed in. coining within tin Jillihillellon of the local gn\ei unii'iil it atij tux is placed upon shipping it should be bv 1'ie national gouriimi ut, loi It gives all the protection that om ships lecelve 1 he earn¬ ings onl), and in t the value ot the vossel, •hottltl bu assessed, foi local taxation. '1 his is an equitable view of tho matter which must be conceded bj. all who will consider 't fairly, and when those Const States which [iow tax shipping* accept It, the better will l>e the prospects for more Investments In American shipping.— Varitfme Jlgehtei. jSead for c.tnlogii* THE /ETNA GRATE. G. C. BARMS, UL This Improved Shaking Grate Especially-Adapt¬ ed to Burning Slack: Globe Iron forts, Hanafac's., Offlroimd foundry forner of Elm and Sprueo-ata , CLEVELAND, Q. SIGNAL LAMPS, -WITH- } Patent Fluted Lens And Perfect Colors. GET THE BEST & AVOID COLLISIONS. * Ttie»« Umrn ulie > more brlllnnl light than anjr Signal I/imp now In nn They hire boen adopted by the principal Ocean and Uko Steamer, and Veuelt, and •re for Mlejji tho principal port, on tho Atlantic court and Itlio French Wrought Iron Ranges and B oilers for Steam- er8<anii Hotels, Manufactured by Felthousen & Russell. v________ian * i4i n\ts st„ ihjffai.o yr. y. ST. MARY'S OHIO MONTPEL1ER, OHIO. BRECKENRIDGE, CARROLLTON. MICH MICH OtfR FACTORIES DE GRAUW, AYMAR & CO,, ma")ufaciukki!b° ikii iMfotrmiR ov Cordage, Oakum and Anchors, Wire Rope, Chains, Oars, Blocks, Buntings, RUSSIA B0LT-R0PE, FLAGS, COTTON & FLAX DUCKS, Marine Hardware and Ship-chandlers' Goods Geneially. 34 and 35 South-st, New York. Established in 1834. MANUFACTURERS OF ALL KINDS OF MARINE ENGINES 1 ' AND Cor. Detroit & Center-Sts, CLEVELAND, 0. Geo. B. Carpenter & Co.; Ship Chandlers and Sail Makers. Ship Chandlery Goods of all Descriptions. MANILA ROPE OF THE VERY BEST MAKE _ Steel anil Iron Wire Rone and all Iti Fitting!. to CHICAGO, II,L SUB-MARINE DIVER, Sub-marine Drilling and Blasting. STERN HEARINGS KEfWIRKD WITHOUT GOING TO DltYDOCK. Wrecking Expeditions Accompanied. Contracts Hale for all Kinds of Dmng. Residence, 73 West Ohio St., Chicago, • WABNJStt & DIUHCOLL, CLEVELAND AGENTS. N. C. PETERSON Boat Builder, ILKABUKV BOATII AM) BifLIVQ AND IT E A If TAOBTf, YAWL DOAT8 BPOOVOAIU BTKEIUKO WHFEU, FTC. 385 Atwater St., Near Riopelle, DETROIT, MICH. FOR SALE, 3STe-"v*r Ircn T-u.g\ Dlmenalona 78 ftot long, 17 foot beam 11 ftot doen, draft U1-2 fed engine, 20x20 aaviiwl bul »r 7 feet in dl under 11 ftct lung, ullowed lUpoundshlnni. ihroo Iron hrejHtliooV* forward, colllHtuti linlkhead forwud. water light Imlkhwid ronrgrd of bollcri iron ooal ImuUrs «attr Mghtbultahond nfi at shnft-glnnd, with water light iron dock forralug-thc flow of after cabin- Iron decks, bulwarkaantrdeck houHLBj-koQ toV poita aft Heavy angle Ironjranuii, with reverflo bars on ll- joraate frHinea, % plitfo, ateel floor plmon, boiler. En¬ gine and bearing foundation of iron I or sale cheap when machinery tan bo completed by GLOBE SHIPBUILDING CO. FOR SALE, Sete, Julia of Ukf! IM ll»r aimt liHiuiiB ktu M foot Ioiik, lfl fci liiinii 4 Iwt ill "' ",l111 s1"1 ls ,',rtu yi»'» ""I >""• I" K l"1' *-""• *1ltluliv-A(Hrit,j Uii'n 111 imikiiiiii kullu) . IhIhuiI tl rC(!»»«k «t lionic 55 0<1 outfit Irr* Pay lliKilutelr WUUiure Nurlik. Upitnl not rnJulriHl Hrailrr^ you «ant bitijuoafl at which p(.rttimnot oitliorwz, Juuiis„r„ij un u>ke p6al ,„,,,)( ,],„ nmu they \i,,' ¥l"1 »l»olutaoen»rnl», wrllo tor inrUuiliri w « UillW , 4 Co , Pwll.iid Mil on. ForSaleor Exchange, Tug Annie Robertson. bhe uiitisurta 5il-100 (now) timn Built tn 1880 Suit rebuilt this inrlng now ittck framea and cabin, unit mnchtnciN thoroughly ovurhmibKl ^nglno is 14x14 boltor 8% hot long and 4 8 1-Mn diiimcter. War- runtid in No 1 condition and mibjoct to inflnectton, PtIlo,J3^0(l. AilJrtM MAnTVEliFrotmOrvioB Uniii, Hewer, Well MInkliiit mid other CuntraciorV WnrU, or IlnUHip; " Wnter fir nny kind of Mnnufactiirlnic 2,rJS.,X.p,ir|,n!'e,'nr'"' \? ""h1 , tratoldoatrlntivobockoi. thoNI-W 1MILMOMKTKII, ■ ut.liiliiiriirv.tlj nducil nricui hundred, ottoatirooniala otc MMlwltrio 1-rii.»lnttp. r cont low r than othtr Evory »am» to.tod before .hlpmont nnd luarantood ». roproaonlecl. ECONfOMY AND EFFICIENCY UNEQUALEP. Piilsomoter StCBm rump Co.. 83 John St., >ew ^ ork City, V. S. A. L>0 I*rici!H next taauo of thiu 1 uptu "%» ATKINS & BECKWITH, Vessel Owners & Agents 127 Ij8h11i atrfel ( I11CAUO - ILL. Vesselmen iiioui.n have OUR MARINE LAW BOOK, riHitaiiiini! all polnli ol MAKINIi LAW an de¬ termined by the Uulted Statea Courts Phoenix Paint Co., MANV1ACTURER8 OF ELASTIC MIXED PAINTS. OJFIU AM)l'\CrOHY 36 St.. CLEVELAND. OHIO Owner*, Heirljitry, JnroUtnc Heainen ItuIk'11"' ColllNloua, BnroUnientii Ooieritl A>em(C«, Common Curl-IBM. Dutlea of Somnon, Blaatoia & Ownwa. I1U1 of Ludlnir, lVngeR, Sttt.—— 1h« voUimn l" handaomely bound In atlff Board »m, M»l ilna Fn«Uah clotlrbluding Sent to any uddretw poalaga |wtd ^^r >l>ft)_____________________ Boat washing and general laun¬ dry in a few hours. CLEVELAND STEAM LAUNDRY, 33 St. Clair Street. Telephone 118. ______ AGENTS; DAVID BARNHISEL, Agent IMr.nt.Nrit A NH^AW t OAL (llFVOlRllll, - Ohio V. D. XICKERSON, MARINE ARTIST Rear of Central Tug Office, Main St. Bridge, Cleveland, 0. fur the workingrluvt hand ten ountn fur po»> luge and wo wlUiuall you /r**( a ioyal thiiw- GOLD____ blu \wx of naittnle g xkli UinL will nut you In the wty i f making iiitini moiify hi ul«w (Uiya titan 'you «vi.r tlioiifflit l oiwlulw ut any bu»imm (aiiltal nut voiiulwl Wo will lUrt you You tun work ull llui liint ax In Hitare liiuoonly TUfl work in iinlTfcrealiy oduntud to bntli h xrn, yww mid old You ciin eiially nam from fiOconla K»y>uviry otoniug 1 lint all who want work wr«it«i fur The Uvmq! ulUUt lnaldnita mav Uht tliebu^imM wo makiMhU m^M^ned off«, «f tie U b Iho lirueat, tinu Isomwt, br»t I to ull who an not w« hutlnfti-d w« will aond Jl to t ajr umw«" i?i, .thuiViwKir nrlit Ihofoat- for tlm twuho of wrjtlnkiia I ull n iritoulunUlrso- ^funASiViMrS^^ ,tt.rtfr« Iortuuc-will'bomadobyth.1*) itiieliffwS it Any un« •»» uclouk a whu fl\ e tfiolr whole time u. the work (.r«nt iiiumi Alluittuigeni |wu|iio w«u^.»^ „\1twl„ n(M>k (o.1 uliHolutoiv DUio Dtntdula; MKH-Chahll Hlfrtlt orUaud, M*hit) leriiw !ue lUuitri Bw>k t.o,' iibHolutety auio Mivtus v. Co , 1 wrtland, Maim. Mtut now Addiei . _ 3 feet, and hold 10 inUuirj ~ Uoiler 1" fttt long 7 fee Uer longllnn.135 feU hcam , ' bun TViller 1" ft-tt long two 11 Inch and onu 17 Inch 10 feet liuimttr three lhits two lHnch and onu 17 Inch l-t^luo Hity. Ciirriti 240 OOU ftet of Jumbt r„ 8|ieed 11 milci IIkJii, itnd 9 1-2 Ijailtd. luauranco valuation. 8il\S0O Ad- drcAnMAUlNU HiCDitliOfllce, No 2 South \\ atur ptrcet, Clovilund, 0 FOR SALE, A Fine Harbor Tug. Dlim risloua of 1ml I to feot tnor nil lfi 1 ot bfarti.8 fid lioul, hi d iiuaBurLMtl tmmvUlli 7 f t U\riU< (*n M iiihI IfuKlmft lhuiiiHini. IM2II i>s in flral-dnaa nimlHlou \\\\\\ ull in n tirunsii now rinut* In cylinder mid turUH i^ix fuotulml wIiUImhik mvv |ubi muatm lliu imilur is i in )tur old is lur^i < u ugli to dnrn \ioodori ml tind in nil mul UK) i»iuinl» i fu»ui Prteo M "On, and uitiht 11 m >ld lutiilu o( iiilrl> iluj b Ad Lrtaw Maium ItKfntD Okkkk FOR SALE,. AT THE GLOBE IRON WORKS. Sl'M>ND II \NI) TUBUI Alt I10II t H +1 tncheidl- auieisr 41 tub< « I liu ho diHiutlur und 12 ftet long, utmiu drum M) Imhtii dtaineur -10 Inchtt tiluli, front itnites lUtlngs aiid brtfchlnga kikmI orddr HhCOND IIANUMMUNK U01LLII, In good order, shell. 7-10 inch ironplute diameter, U (cct fiiuchu lonstll, 18 feet, 121) luboa 4 inchw Id dUmoter, U lotiL 4 Incheilong, ^hr«o flutslB luchen dliuuoter,'wo flueilS1 Inches dlumoter, two flutu tU 1-2 lnchw diameter, lira box, 6 feot Jouf,, 4 foe thigh, atouiu chimney, 7 foot high MCOVHHAMOIAKINLHOI1I R 'our tCct Wile, CI 2(iLt Ioiik 6 ft fit high hlxly Tour 2 l<2 luch tubaa 00 lut lien long mat turn battling g ml un now HlC'iM) HANDMAltlM I NOINL double din ct~ itcUug 8x8 inch tyllndir,uhaft and Mhcu) for yathtor tun, g >od as ntyt % K Pt)I71- ^°"J tAx 0e>lt«f,'r pondage and r««iv« IX rill/lD< frcu (i oo*U) box of ^ooda which wttl htlp you to more tnutioy rletit uwuy tlunt anytlitoe alao In tlila world Ml, of tlthtraut, auoc««d rrom first hour "llio brou<t rou I in fortuut opuna be/orti tfao workers ahiolukily mi re Atuucu addroaa,TuiiL VCo., AufcuaU, MaJue -^ 4469 294081 4927