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eee | 00U, Sle wae built ia 1s75 at Cleveland, She (Concluded from Ist page.) voyage was made by steamboat to Chicago, the S. 'hompsen, Captain Walker. Dem- ing & Whiting, James Abbott, Hunt & Ro- by, H. V. Disbrow, and others were for- warders at Detroit; at Buffalo Gilston & Evans, Kimberly & Atwater, R. Hollister with others already noted in a former issue. ‘These were the times, and for many years subsequently, when there was no call for outside men to trim or discharge cargoes, or tor elevating it, neither was the scalper abroad in the land, making: it compulsory to hand over from $10 to $50 for the privilege of taking on a cargo. J.W. HW. CHICAGO. The propeller Roanoke of the Commercial dine will be sold here February 4, ona mortgage for $8,000 and unpaid interest. In the’ suit of the Attorney General against the Chicago and Evanston Railroad “Company to restrain the company trom building a bridge over the north brauch of the Chicago river, a number of aflidavits were filed on the 28th on behalf of the de- fendant. ‘The affidavit of W. C. Goady stated that he was a director of the company from 1865 until 1872; that an injunction was obtained in 1865 by John Evans, a stock- holder of. the company restraining the di- rectors from acting in their official capacity . and from disposing of ‘any certificates of stock, In 1872 the injunction was dissolved, and during that time the company was un- able to go on with the construction of the road. The defendant company, together with the Chicago and Pacific Company, then laid tracks on Hawthorne and Southport avenues to Calvary Cemetery. After all this had been done and after the entire track, 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 itsroad. Several other affidavits were filed with the intention of showing that the figures already used in giving the amount of travel of the Kinzie street bridge, are erroneous. The motion for injunction will be heard by Judgo Shepard and will probably occupy several days. Assistant County Treasurer Brenan yes- terday received the decision of the Supreme Court in the vase of Halstead vs. ex-Collec- tor Adams, of the South Town, in which it is held that the owner of vessel property has the right to list the same in the town in which he or she may reside or where the same may be laid or tied up, which in this ease was the North ‘Town, and that the col- lection of taxes by the South Town collec- tor,on the ground that the property was registered at the custom house, which is in the South Town, is illegal. The decision, given by Justice Scott, is as follows: The facts in this case are very different trom the facts in which the decision in Vogt vs. Ayer, 104 I1l., 508, was rendered. In the latter case the situs of the vessels and the places where their business was transacted was in the town of South Chicago. ‘That fact being admitted, as it was by the demurrer of the bil’, the town of South Chicago, it was held, was the place where the vessels assessed, in the language of the statute, Sec. 13, Revised Law, R. S., 1874, “belonged,” or were “en- rolled or registered, or licensed.’’ or were “kept when not enrolled, registered, or li- censed,’? and hence the conclusion was reached that the tax levied on the vessels in the town of North Chicago was without au- thority of law, although the owner resided in that town. There is no reason for de- parting from the principal of that case. The situs of a sailing vessel, as fixed by the stat- ute for the purpose of taxation, is at one of three places: 1. In the county, town, city, or village, or district where such vessel be- longs; 2. Where it is “enrolled, registered, or licensed ;” and 3. Where it is “kept when not enrolled, registered or licensed.’ It is made the duty of the owner to list such ves- sel in one of the three places mentioned, as the fact may be, and when rightfully listed in one place it is not subject to taxation else. where. In the case now before the court the vessels were listed for taxation in the town of North Chicago, where the owner resided, and the allegation of the bill—which the de- murrer admits to be true—is that the situs of the property assessed was at the time of such assessment and thence hitherto was and THE MARINE RECORD. 5 had been at the “place of residence” and the “municipality’? where complainant resided, that is in the town of North Chicago. It is true the vessels assessed were each duly en- rolled-in the town of North Chicago, and were duly licensed for the coasting trade on the lakes, and navigable waters connected therewith, in accordance with the require- ments of the laws of the United States. There is nothing, however, in the record that indicates such vessels or elther of them were at the time of the assessment engaged in active trade. ‘The mere fact that such ves- sels were enrolled and licensed would not of itself xuthorize any presumption that they were at the time ‘engaged in navigation, and consequently, out of the home port. Unless that fact was made to appear it would rather seem the presumption. would be the other way. ‘lhe admiss‘on or demurrer of the al- legations of the bill in this respect’ are that such vessels were not “engaged in naviga- tion,” were “permanently located and kept” in. the town of North Chicago, and. never “belonged” or were “permanently located”’ in the town of South Chicago. ‘These ves- sels then “belonged” in the town of North Chicago, and it was the duty of the owner to list them for taxation in that town, as was. done. That was the situs of the vesgels at the time they were listed for taxation, and under the decision of: Vogt vs. Ayer, ‘that was the place where the vessels were sub- ject to taxation. It follows, then, the assess- ments made by the assessor of the town of South Chieago.on,the vessels for the same year were without authority of law, and 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 been seen, were liable to taxation in that town; it was all the law required her to do. Complainant isin no manner to be prejudiced by the omission 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 is reversed, and the cause remanded with direction to enter a decree in conformity with views ex- pressed in the opinion [The following owners had paid their tax under protest, agreeing to abide by the decision above given: James L. Higgie—City of Chicago, Mary L. Higgie, John Miner, F. L. Danforth, $256. 16. Wiley M. Egan—George, Golden Fleece, $238. 28. William Keith—Ida Keith, $89. 36. \ Cc. W. Elphicke—Thomas L. Parker, City of Green Bay, $297.89. L. Wilson—Annie L. Smith, $35.75. A. G. Rowell—Tarrant, $38.77. Thomas Hood—Flying Mist, Barburian, L. Van Valkenburg, $151.95. : Jacob Johnson—North Cape, Tempest. G. B. McClellan, C. W. Parker, Cuyahoga, $205.63. , Charles J. Magill—Read Case, $59.95, Total, $1,373.45.] SANDUSKY. Special to the Marine Record. E. B. Mackey has sold his interest in the ‘boats formerly owned by Groch and Mackey to Fred Groch. The tug P. L. Johnson was sold by F. Groch to J. Hursby of Marquette. F. Groch is giving the tug Myrtle a through rebuild, which will make her as good as new. : ‘The postoffice and custom house building here has been repaired and improved ata cost of about $5,000. he steamer Jay Cooke has been given a through rebuild here this winter. A steambarge is being built here for Ohlemacher 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, of Detroit, to build them two racing gigs for rowing regattas. The boats will cost $150 each. KINGSTON, Work or the new steamer Clayton, for the St. Lawrence steamboat Co., is progressing finely. ‘The stem and stern posts are up, and the riveters have arrived, Half of the frames are in position. If fine weather follows another week she will be in frame. Mr. and 0 Gc TR CR PB a EP a SAS LY a ee ee oie eee Pierce, the architect of the new steamer, tas just finished a draft of her. She will be christened St. Luwrence. The Kingston News says at the session of 1882 the sum ot $12,500 was voted toward the removal of the top of Point Frederick Shoal, Kingston harbor, so as to obtain a depth of 15 feet during low water in Lake Ontario; and during the fiscal year the work has been vigorously prosecuted. Owing to the extent of this shual and the material to be removed, being rock in places, at least three years will be required to complete the work, Expenditure during the fiscal year, $6,308.49, “ GRAND HAVEN. Wellington R. Burt-et al., of Saginaw, on the 26th attached the ten vessels of the Michigan Barge Company, of this city, on an old ferry claim of $10,000. There are also other claims of large amounts against these barges. The Michigan Barge Company, sold to Henry V. O’Brien, ut Chicago on the 26th three barges, the C. O. D. for $3,000, Transfer for $3,500, and the Ataunto for $5,000. What the outcome will be is hard to determine. : : SAGINAW. The boilers of the steambarge Porter Chamberlin. are being repaired here. A new lumber barge, the carrying capacity of which will be 400,000, is being -built at Mason’s shipyard, for Henry Pendell. ‘The steamer L. G. Mason, which is being rebuilt, will come out in the spring a.com. paratively new. boat. She is a permanent fixture on Saginaw river, being the oldest steamer running.here, Captain John Rogers, her old inaster will command her the coming sexson. Some important alterations are being made to the steambarge C. H. Green and the barges Rosa Sonsmith und Mattie C. Bell, pre- paratory to their engaging in the iron ore. trade the coming season. ‘They are all being double decked. ‘The work on the Green and Sonsmith is about completed. : BAY CITY. ‘The steambarge Geo. King and tow of barges is one of . the best that enters the measures 149 tans and rated A2 last season She will be used in connection with the exe tensive lumber business of her new. ownei in the vicinity of Pequaming. The Fero is gone. It was deemed cheaper to blow her to pieces than to flont her and take her off private property. She was blown up Saturday. Captain Robert Greenhalgh got up steam on his tug Mary Virginiaon Wednesday, in order to be ready in case of emergency, fear: ing a flood in the river, RIVERS AND HARBORS. The Secretary of War sent to the House a detailed statement of the expenditures of the’ government on account of improvements of rivers and harbors from March 4, 1789 to June 30, 1882, The following is the recapit- ulation .by States: New Jersey.,, New York,,.. North Carolina Ohio +8: 987,496 9,539,974 2,261,203 y Hid, | Rhode Island, 33,613 10,000| South ‘Carolin 931,312 ~ 2,352,355 | Tennessee... “85,500 786,199; Texas ., 2,166,134 2,499! Vermont. 5455319 367.500: Virginia... 1,683,375 147,809} Washington 5 1,404,889! West Virginia, 1,387,588 1,485,770) Wisconsin,,, 2,928,780! Dist, Colum Michigan, 7,838,356, Miscellaneous Minnesot 447,500) Repairs ... Missouri .. 22,000|Surveys .. 1951, Mississippi . 295,175| Dredg. Mach... 1,115,321 New Hampshire 175,500! pee tees Grand total $105, 796,401, PERILS OF OUR INLAND SEAS, “f would rather cross the ocean twenty times, at this season of the year, than make one trip trom the St. Lawrence river to Chi- cago on the lakes,” said Captain Ira Brown, an old Lake Erie skipper. “lhe annual loss of life-and property on the lakes is propor- tionately very much greater than it is on the Atlantic Ocean, and you.may always expect to hear of disasters on the great lakes tol- lowing the reports of évery severe storm. Lake skippers will take risks that would ap- pall the bravest ocean sailor. They will start from port with vessels that are hardly seaworthy in the calmest weather, and more of them are afloat during the most danger- ous part of tre year than during any other time. ‘This is because the months of Octo- port of Bay City. Captain Joseph Shackett who has purchased the interest of John Kuhn 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 he will pull the bell rope of the King, as he has so successfully done heretofore. Captain Nelson Blair, another popular vessel man willgail the Young. He was master of the barge Boscobel last season. ‘lhe well known and reliable mariner, Captain Eldridge, will resume command of the Rawson when the season opens. OSWEGO. Secretary Folger has appointed Robert Chestnut boiler inspector for this district. His commision bears date January 14, 1884, and was granted by United States Judge Coxe, Supervising Iuspector Van Valken- berg and the collector of the port of Oswego, Mr. Chestnut is a practical machinist and engineer and deserves the congratulations of his friends. PORT HURON. The marine 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 the Elliott House, en Friday evening, in the usual patriotic and jolly style. A passage was effected between Point Edward and Port Huron on the 22d and the steam ferry International brought over the first train since the 19th. Unless another heavy drift sets in from the lake little trouble will be experienced in keeping the channel clear. The Commercial says Love & Schofield broke the 800-pound arm of a boiler punch last Tuesday. Mr. John Rudge and J. H. Fitzgerald got a new one ready for delivery on the 26th, STURGEON BAY. A gang of men is at work getting out piles for Captain Win, 'T, Casgrain., ‘The timber will be used on the harbor improvements at Sheboygan, on which works Captain Cas- grain has a contract, DULUTH, The Times says tug P. L, Johnson, which ran in this hardor last senson, has been pur- chased by a Pequaming lumber firm for $12,- ber and November are the most profitable to vessel owners, cargoes then being plenty and freight ratea higher. ““Grain shipments are’ livelier as the sea- son draws to a cioze, and: every vessel that will floatcan command a cargo. The sail- ‘ing season is very short en the lakes, as it is late in the spring before the ice embargo is removed, and early in the winter when it again closes navigation. ‘lhe skipper’s de- sire to take advantage of every hour of his time, and notwithstanding the fact that he is liable to be overtaken at any moment by storins of great violence, he takes no pre- eaution that will subject him to the least de- lay in port. This reckless disregard of life and prop- erty enlisted no interference on the part, even, of shippers, who are the parties most interested, until a few years ago, whena movement was made to have inspectors ap- pointed by the government to examine ves- sels in the grain trade of the lakes. But from all accounts there are still many worth- less hulks plying between Oswego and Chi- cago, “The dangers of lake navigation are so great that even the staunchest vessels are frequently unable to escape them. Storms sweep over the lake without any warning. The November storms on Lake Krie are frightful, and the sailors depend toa great extent on landmarks as guides in naviga- tion. ‘The blinding sleet that nearly always accompanies the storms obliterates these marks sometimes for days, and as the sea room is limited, vessels caught in theee storms are in constant danger of going to pieces, either on the rocky shores or on some of the islands that stud these inland seas. “Lake Ontario’s shores are especially menacing to lake craft during storms, but fortunately, this lake is not so liable to be swept by gales as some of the others in the chain. Ifa vessel heaves to in a storm it is certain to be drifted ashore; or if a vessel runs down the lake toward the St. Lawrence river it is endangered by the many islands that abound there. “Many skippers have wrecked their ves- sels in the risky effort to make Oswego har- bor in astorm, The entrance to this harbor is very narrow, and the vessel that is steered for it und does not make it is almost certain to go to pieces on the rocks under Fort On- tarlo.’—IHingston News. _ FOR SALE. STEAMBARGE DAISY DAY. Length 112 feet, beam 21 feet, depth of hold 8 feet; engine 16x18; good steaming boiler 5 feet in diameter, 10 feet long. Carrying enpacity 130 M pine lumber, or 100 cords of wood, or 7 00 bush wheat. Address,” CAPTAIN JOUN ANDERSON, 134 North Center Avenue, Chicago, I.