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- RECORD can be found for llowing news dealers : _—G. F. Bowman, corner of ..—Joseph Gray. 9 West Ran- _Y.—A. C. Brideson, Michigan Miss McC abe, Elk Street. near Ohio. H, MINN.—C. F. Johnson, 117 West scribers and others are respectfully invited ‘use the columns of the MARINE RECORD the discussion of pertinent topics. ADVERTISING RATES MADE KNOWN ON APPLICATION. Entered at the Post Office at Cleveland as second- class mail matter. CLEVELAND, @HIO, THURSDAY, JANUARY 14. < LOCAL TAXATION.: --Under the promises of tusy enterprise for lake navigation during the season of 1886, which are apparent on all sides, sbip owners have taken courage to enter contract for the building of good tonnage that will add materially to the lake fleet and assist argely in carrying forward the business of the country. With this view and the knowl- edge that ship property as steadily de- preciates as real estate property appreciates, itis but natural that the subject of local taxation should be an important factor to enter into the computation of owners. Floating property is directly under the charge of, and is governed by, the govern- ment, and government should direct its taxa- tion, The manner of collecting taxes ou shipping is different in different states and _Jeads to complaints on the part of ship own- ers. It must be admitted, says Jarvis Patten, commissioner of navigation, that to pay taxes on a high valuation of ship property in a period of depression, when ships are losing money instead of making it, is bur- densome and discouraging, and it is logically argued that at such times there should bea general abatement by the assessors. Ship- ping constitutes a class of property that should have partial if not entire exemption from local taxation. It is not sufficiently considered that the ship owners.imperil the money they put into shipping more than the investor in landed property, and by putting their fortunes at hazard on the turbulent waters they benefit the community r at large much more than do the investors in real estate. Many vessels have been known torun from year to year, defray all their earnings from port to port without return- ing any profit to their owners. ‘The aggre- gate earnings of shipping at such times, amounting to a large sum, go to the benefit of the public. But local taxation is unjust to the American shipowner in a double i sense, as he has to bear a burden from which his competitors are exempted. As we are at present living under the protection regime as regards manufactures and all other in- dustries, if there is any benefit in protection to those industries, why would it not be but right and proper that the same regard be ex- tended tothe ship owners, The system of tax- ing ship property In free trade England is protective in character compared with that adopted by most of the states. In that couniry vessels are taxed upon their net earnings, generally at the rate of five pence to the pound sterling, or 24g per cent, a system that should obtain in this country. This plan is based upon reasonable grounds and is very easily carried into practice and such a course would have the effect of multi- plying shipping instead of driving vessel owners to the wall. On the lakes tax is levied on shipping as it is on other personal property. Our ship own- ers are in constant competition with Ca nadian vessels, which are not taxed. he policy of Canada, like that of England, is one of liberalty and encouragement toward the shipping interest. No tax whatever is levied upon vessels either by national or municipal authorities. In contrast to the Canadian policy of permitting shipping to go untaxed, let us enumerate the burdens of this character that are borne by a vessel of, say, 600 tons, valued at $30,000, (and it is the custom of the assessor to look up a Lloyds | ferent states, as has been said, from 1 to.2 per SE IE SPN E ROE SEE USER nae oe NERS EEA SET SES eae Gee ae OSES S 2 3 ee }and relegated to Congress. SSE NTE LEE Cee ’ — register upon which to base his calculation) that hails from the American shore of the lakes. State and municipal, tax varies in dif- cent, which is assessed on this valuation, amounting on an average to $450 annually. But the season of navigation on the lakes is only nine months in duration, hence we observe that the charges borne by a schooner of 600 tons is $90 per month, reckoned for the period she is at work, or $600 per year. This sum, or one in proportion for a vessel of dif- ferent size, must be paid by a vessel navigat ing the lakes if documented on the United States side, while on the same vessel owned in Canada not a dollar is exacted, In further illustration of this matter, and the effect of taxes levied by the respective governments on the opposite shores of the lakes, let it be supposed these two vessels, one American and one Canadian, to be run- ning in the grain trade and to varry about 30,000 bushels. The number of round trips, hot reckoning unnecessary delay, would average twelve during the season, each ves- sei darrying 360,000 bushels. It follows that the Canadian vessel has an advantage ot about 0.125 cent per bushel, or nearly five cents per ton. Several of our state legislatures, appreciat- ing these drawbacks to our shipping interest and the manifest injustice of taxing ship property, have recently passed laws exempt- ing it from local taxation. But the system of taxation by the several states is not re equable. While in most of the states fship property is taxed as other personal property, bearing arate varying from 1 to 3 per cent, in several of them it is exempted, or limited to the coasting vessels, or taxed on the in- come only. The result is that thereisa gradual drift of tonnage from states where itis heavily taxed to the states where it is altogether exempted, or where it is lightly taxed. : Commissioner Patten, by an admirable system if research, has compiled the chief features of the laws of several states bearing on this question, the results showing that in the state of Delaware ship preperty enjoys perfect immunity from taxation for state and municipal purposes, and that in consequence of this liberality in the policy of the state much of the New York tonnage has gone to Delaware. In Massachusetts the legistature passed a law (1881) exempting vessels en- gaged in the foreign trade from taxation. It was argued that American vessels could not be expected to compete successfully on the high seas with those of Great Britain so long as the former were taxed on their value while the letter only paid tax on their earn- ings. Moreover it was claimed that the exemption of such property from taxes in the state would bring shipping capital to Massachusetts {rem other states, a view that has been realized toa great extent. Since the law went into effect, May 1, 1882 the number of towns Owning vessels has been increased irom twenty-three to thirty-four, and the value of vessel property has in- creased over a million dollars. New Hamp- shire in 1879 passed a law exempting vessels in the foreign trade from taxation excepting | on their income, which is taxed as stock in trade, but coasting vessels and all other classes of floating property are taxed as personal estate. In Connecticut vessel pro- perty is taxed as personal property at an estimated value. In New York ship pro- perty is taxed by state law with the excep- tion of tonnage engaged in ocean commerce between foreign ports and ports of the United States. The revenue laws of the state of Pennsylvania do not include ship pro- perty in the skednle as subject fo taxation for either state, county or municipal purposes, There are no local or state laws whien in- fringe upon owners of vessels with the ex- | ception of compulsory pilotage, and harbor master and port warden fees. Other states mentioned by Commissioner Patten have | specific methods of taxing tonnage the lack | of uniformity in which creates an element | of disturbance to the commercial balance | between the states; therefore, as the con- stitution provides that Congress shall have power to lay and collect taxes, duties, etec., but that all such taxes shall be uniform, | there is no tangible reason why the taxing of tonnage in the several states shonld not | | | | | be taken from the local or state governments | As it has been said that the present Congress is ambitious tu solve the question of reliet to shipping, a | measure to exempt vessel property from | local taxation might profitably command | attention. Section 10, article I, of the constitution | provides that “Congress shall have power to lay and collect taxes, duties, imposts and excises, but that all such taxes shall be uniform throughout the United States.” This section, with the clause which gives | the coastwise trade. | law of 1883, | ‘ he Marine ‘Revonil. “Congress power to regulate commerce with foreign nations and among the several states”? would seem to indicate that the taxa- tion of ship property is one of the pre- rogatives of the national legislature, and one which Congress might assume to the ad- vantage of all interested, and to the relief of the several states, which tnder the various conflicting systems that are in yogue are in danger of introducing a spirit of antagonism among themselves. LIMITATION OF LIABILITY. The hearing of the case in admiralty en- titled “In the matter of the petition ot John W. Moore and others for limitation of lia- bility as owners of the barge H. B. Tuttle,” was begun before Julge Welker yesterday morning. The proceeding was instituted under and by virtue of section 4283 to 4286 both inclusive, of the Revised Statutes ot the United States, and of the 54h to 58th, both inclusive, admiralty rules of the su preme court of the United States. Sectien 4283 prevides that the owner or owners of THE DEATH ROLL. In continuation of our annual report we append a record of the names of those who have passed away during the year 1885, which includes all those who have been as- sociated with lake commerce in times past, In more than one point of view it is of equal importance for future reference as any other part of the season’s record. As in other yeers we regret torecord the loss of many unknown whose friends will probably never know what became of them. ‘The list foots up 155 deaths from all causes, of which 44 were from natural causes, 108 accidental, 2 snicides, and 1 burned to death; an increase over 1884 of 10. ‘The greatest loss was that by the steamer Algoma,wrecked on Lake Su- perior, which is stated to be 45, although the prevailing opinion was that it exceeded that number: E Pa as CAUSES anuary 30. © i : Dotty et oo Henry Venn, died at anuary 30. ai i Prince Ape en ak Ragen seetes February 13.. Captain Henry Carr, died of any vessel shall not be liable for any em- | erysipelas, at Buffalo, aged 50, bezzlement, loss, or destruction by any per- son, of any property, goods or merchandise, shipped or put on board of such vessel, or for any loss, damage or injury by collision, or for any act, matter or thing, loss, damage or forfeiture done, occasioned or incurred, without the priority or knowledge of such owner or Owners, in excess of the amount of the value of the interest of such owner or owners in such vessel; and her freight then pending; and the succeeding statutes and rules provide the method or manner in which parties interested may proceed in order to obtain the benefit of the law on this di subject. The facts in the case above men- tioned are substantially as follows: The Sil ver Islet Consolidated Mining and Land Company, a corporation existing under the laws of the state of New York, on the 26th | gineer, day of October, 1883, chartered the steam- barge H. B. Tuttle to take a cargo of coal from Sandusky, Ohio, to Silver Islet, On- tario, a place located on the north shore of | died at Trenton, Mich, ayed 59. Lake Superior, where the company operated amine. One ot the main conditions of the| charter was that ia consideration of the] ing company paying an additional amount of | Rochester, N. Y. freight, to-wit: twenty-five cents per ton, the said eargo of coal was to be delivered to them at Silver Islet before the close of navi- gation of that year. In pursuance of this contract the barge left Sandusky on the 12th of Noveniber, 1883, with a cargo of coal, but was unable to get any farther than L’ Anse, Michigan, because of the perils of naviga- tion and the inclemency of the weather, which resulted in the closing of navigation, and she was compelled to lay up at that point all winter. “The cargo was subse- quently delivered to the company on the 15th of May, 1884. The company claims damages in the sum of $80,700, because of their having to shut down their mines about January 1, 1884, for lack of coal to run their necessary machinery, and further because the company has been unable for the same reason to keep the mines free from water, they having filled with water, rendering it impossible to operate them. Judge Welker on the 29th of May, 1884, granted an injunction, restraining the com- pany and all others from prosecuting any suit or suits against the barge or its owners upon any Claim arising out of the non-per- formance of the contract above mentioned, and the property has been appraised in ac- cordance with the rules of the supreme court, at the sum of $26,031.75. The matter is now being heard upon the question of whether the baige was at fault in pot performing the conditions of the charter above mentioned. H. D, Goulder, Exq., appears for the cwners of the barge, and Messrs, Sherman and Hoyt,jof this city, and James H, Brewster, of Detroit, for the | Mining Company. ————<> SenATOR FRYE has introduced a bill for | the relief of the American merchant marine. It repeals the statutes requiring the pay- ment of fees for marine documents, certifi- | cates of inspection, ete , and provides that the collectore, whose duty it isto furnish these pupers, shall be paid by the United | States. The liability limitation clause of the last shipping act is extended to vessels | in interior waters and to those employed in The provision of the authorizing a drawback on bituminous coal, the benefits of which, un- | der the rulings of the Treasury, are enjoyed by foreign vessels, are limited by the bill to American vessels. ‘The bill also extend’ the provisions of the statutes relating to the free struction or used in the repair of American vessels so as to include material used in the construction or repair of vessels engaged in the fisheries and whaling. February 13. Captain L. 'l'. Edson died at Chicago. February 26. Edward, marin died at Buffalo, aged 79, February 29. Captain W, T. Pavey, died of pneumonia, at New Orleans, aged 60, February 29. Captain John R. Doak, died at Ablnapee, Wig, March 20. Lewis F. Leopold, steambout ‘owner, of apoplexy, at Chicago, aged 66, March 20. Captain S. A. Bennett, ot par- alysis, at East Evans. April 17. John Farlan, went south and died there. April 19. Captain Robert Mulligan died at Oawego. April 19. Samuel Nesbitt, marine engineer, ed at Buffalo. April 23. Captain James Leitch died at Marine City. ee May 1. Captain Charles Perry died at — Toronto, aged 58. wa May 3’. Myron Henderson, marine en- died at Chicago, aged 43.00 June 5, Captain John Ball died at Unio ville, O., aged 73. He was the first maste: of the propeller Fountain City. June 10, Captain T. J. Duddleson, 1 e engineer, June 18. Captain Fred S. Miller, — ears on the lakes, died at Buffalo, aged June 18. Captain Crysler, steamboat man — early days, and popularly known, died at June 26. Captain N. Gebhard, many ye: master and owner of steamers, died, aged 65. _ June 26, Join ‘ompkins, marine engi- — ‘ neer, died at Wyandotte, aged 50. oe June 29, Captain Hugh McEachern, died at Cleveland, aged 56, July 8. Hugh Rounds, mate of the steamer laska, died at Detroit. August 2. Captain R. B. Montague, late of propeller St. Paul, and formerly of Hu- ron, O., died at Duluth, aged 56, August 6 Captain John J. Morley, many years a popular steamboat master on Lake Ontario, died at Rochester, aged 73. August 24, Clarence Granger, seaman, died at hospital in D stroit. September 14. A. E. Goodrich, steamboat owner, died at Chicago. September 14. Captain James Doyle died of old age at Milwaukee, aged 80. September 25. Captain Thomas 8S, Faulk- ner died at Cleveland, aged 70. September 29. Captain Arthur Edwards, retired many years, died at Trenton, »ged 80. October 18. Captain Peter Brown died at Cleveland from injuries received on steam- barge Packer. Ostober 18. Captain W. B, Millard died suddenly at Bay City. November 2. Captain Merwin Thompson died at Fairport, O., aged 45. November 2, Captain Thomas Kennedy, an old pioneer, died at Saginaw, aged 75. November 27. Captain Alva Bradley, steamboat owner, popularly and widely known, died at Cleveland, aged 71. November 27. Cuptain William Rennie died at Chicago, aged 58. November 30. Captain Alfred Davis, lake and ovean navigator, and much respected, died at Cleveland, aged 71. December 12. Captain James Carney died suddenly at Detroit, aged 65. December 12. ‘‘homas C. Robinson, late steamboat purser on Lake Superior steam- ers, died at Detroit, aged 64. December 12. William Henry Brown (col- |} ered), died from fright, on propeller Oconto. | December 12, Captain James Regan, an | old veteran, died at Watertown, Wis.,aged 84. December 21. Abijah Joy, marine engi- neer, retired, died at Detroit, aged 71. December 22. Captain G. W. Berriman, retired, died at Chicago, aged 57. December 29, George Shaver, fireman, died suddenly, on steamer Algoma, Straits, aged 34. May 1. Wm. Graze, drowned at Chicago. May 9, Captain J. W. Weeks suicided by hanging in the hold of the barge C. N. Johnson at Sand Beach, aged 52. : May 16, Captain Ben Van Eystein, retired, suicided at Chicago. : May 19. Captain Dan Rogers, burned in his residence at Buffalo. ACCIDENTAL. | January 6. Captain Harman Olof, killed accidentally at Waso, Wis. March 12. Joel Odette, engineer, found dead on railroad track near Detroit, aged 55. April 17. Jobn Wright, _wheelsman, A | admission of material entering into the con- | drowned from steamer City of Mackinac, at Detroit, aged 34. May 28. John Kuntz, drowned from the schooner Mary Lyon in Lake Michigan. May 31. Chas. Johnson, fireman, drowned from steamer Cormorant, Lake Superior.