The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

THE MARINE RECORD. 3 1873—April 28, propeller Equinox and depart. ong — April 18, propeller Fountain City, Captain J. Gibson, departe, 1875—May 12, steambarge Superior and consort arrive. 1876—May 6, propeller Portage and others : ts deper7— April 17, schooner 8. V. R. Watson and others depart. 1878—March 14, navigation open but no vessels move for several days. 1879—April 24, steambarge Enterprise and consort arrive, ae 1880--Mareh 19, steambarge W, ‘I’, Graves and consort arrive. 1881--May 3, schooner M. I. Wileox de- (8. pi'389-—-Mareh 26, propeller City of New York arrives. 1g83—April 2, steambarge D. Leuty ar- ves. “e 1884--A pril 22, steambarge Wm Htlwards, Captain Mallory, departs. J. W. WR. LOCAL TAXATION OF SHIPPING. A bill to exempt ship property from local taxation was introduced in the California Senate last month. ‘The bil! has received the support of the San Francisco shipping men. The gist of the bill is contained in the fol- Jowing sentences: “Ships and vessels en- gaged in the foreign carrying trade, and owned entirely within this State, shall not, for the purposes of taxation, be included in the personal estate of. things to be taxed; put the net yearly income of such vessel or yessels shall be taxed to the owner or own- ers there of in their places of residence ac- cording to their several interests therein. * * * The net earnings of such ship or vessel shall constitute the valuation-upon which.such ship or vessel shall be taxed.’’ Phisis a measure which should be madea Jaw of the California legislature. Our readers are, we believe, well acquainted with the many reasons given for the unprofitableness of American shipping property. As arule, however, heavy burdens are thought to be imposed only by the national government, those made by the local authorities having attracted but little attention. Beyond -the charges imposed by ports, and which have to be borne by home and foreign vessels in- diseriminately, there is the charge of local taxation, which has been. no inconsiderable cause fer the withdrawal of capital ‘from American shipping. ‘The rule in most ot the coast States has been for the’ town or. county assessors to include vessel property in the personal estate of owners and_ tax it assuch. Assessors, with a lordly indiffer- ence to the statements of despondent ship- owners, place a good value: upon this class of property if the owner fails to do so. Any remonstrances of owners showing the des- perate condition of shipping property has seldom had much effect. 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, the injustice of thus taxing vessel property has been perceived by some of the States, and they have re. pealed that part of their tax law. It can easily be seen that by this systein of taxa- tion the unfortunate sbip-owner is mulcted of what little profit his investment gives him and this naturally hastens his desire to get rid of such miserable property: ‘The sophistical argument has been advanced that ag every man in a community must contrib- ute his quota to pay for the protection and support which local government gives to him, and that as the greater the amount of property he holds the larger his contribution should be, vessel property should not be exempt from paying its share. ‘This is true only when local authorities give that pro- tection to vessel property that they do to the man or to his landed property. The vessel comes under the protection of the national government only, and she may never be even once in the port in which her owner resides. What uoes this ship owe to loval authorities? ‘bey have done nothing for her. But they protect the property of her owner, it will be said, and indirectly protect the vessel, Well, if that is the case, then let only that amount of the property which the owner receives from her—the net carnings—be taxed as coming within the Jurisdiction of the local government. If any tax is placed upon shipping it should be by the national government, for it.gives all the protection that our ships receive. ‘The earn- Ings only, and not the value of the vessel, should be assessed for local taxation. ‘This 18 an equitable view of the matter which must be conceded by all who will consider it fairly, and when those coast States which now tax shipping, accept it, the better will be the prospects for more investments in American shipping.— Maritime R ter FOR SALE, Dchr. Julia of Kelley’s Island. Her dimensions are 40 feet long, 16 feer beam, 4 feet depth of hold. She is three years old and in good con. dition,“ Address J HEIMER, Kelley’s Island, O. $6 a week at home. $5 00 outfit tree. Pay absolutely sure. Norisk. Capital not required. Reader, if you want business at which persons of either sex, young or old, can make great pay all the time they re with absolute certainty, write for particulars to + HARL wp »&Co,, Portland. Maine, SIGN Patent Fluted are for sale in the principal port, Send for catalogue. THE TNA GRATE. G. 0. BARNES, Ag This Improved Shaking Grate Especially Adapt- ed to Burning Slack. Globe Iron Works, Mannfac’s,, Office and Foundry, corner of En and *= Spruce-sts,, CLEVELAND, O. ST, MARY’S OHIO. MONTPELIER, OHi0. OAR FACTORIES, AL LAMPS, —WITH— Lens And Perfect Colors. —— GET THE BEST & AVOID COLLISIONS. These Lamps give a more brillant light than any Signal Lamp now in use. They have been adopted by the principal Ocean and Lake Steamers and Vessels, and 8 onthe Atlantic coast and lakes. French Wrought Iron Ranges and B oilers for Steam- ers and Hotels, Manufactured by Felthousen & Russell, 139 & 141 MAIN ST., BUFFALO N. BRECKENRIDGE, MICH DE GRAUW, AYMAR & CO,, 34 and 35 Sout SU MANUFACTURERS ANI) IMPORTERS O¥ Cordage, Oakum and Anchors, Wire Rope, Chains, Oars, Blocks, Buntings, RUSSIA BOLT-ROPE, FLAGS, COTTON & FLAX DUCKS, Marine Hardware and Ship-chandlers’ Goods Generally. h-st, New York. ROSKL DOMNER, B-MARINE DIVER, Sub-maiine Drilling and Blasting. STERN BEARINGS REPAIRED WITHOUT GOING TO DRYDOCK. . Wrecking Expeditions Accompanied. Contracts Made for all Kinds of Diving, Residence, 73 West Ohio St., Chicago, WARNER & DRISCOLL, CLEVELAND. AGENTS. if You Want the For Mining, wating or Hydraulic tions, Sewer, Well Sinkin«w and 2 Dam, A, trated descriptive book on the NE prices, hundreds of testimonials. etc. ECONOMY AND gar See Prices Railroad or Steamboat use, h q Tanne ry, Brewery or sugar Henners; Draining Quarries, rr q y of Manufactu See scmouts neck ¢ W PULSOMETER, con Best STEAM PUMP Paper Mill, Chemical or Gas Works Cellars or Planta- ning, Sinking Foundations, © other Contractors’ Work, or Rat ing or Fire Purpose, write for an illus: ing greatly reduced ent. lower than other. Mailed free. Prices 100 pe Every pump tested before shipment and guaranteed as represented, EFFICIENCY UNEQUALED. Pulsometer Steam Pump Co., 83 John St., New York City, U.S. Ae next issue of this Paper.-@& ATKINS & BECKWITH, Vessel Owners & Agents 127 LaSalle Street. CHICAGO, e ILL. Vesselmen | SHOULD HAVE OUR MARINE LAW BOOK, Containing all points of MARINE LAW as de- termined by the United States Courts - —on ——_—— = Seamen, Owners, Freights, Charters, Towage, Ri try, Collisions, BKnrotiments, General Average, Common Carriers, Duties of Seamen, Masters & Owners, Bill of Lading, Wages, &c. i | i f’ Board Bhe volumn is handsomely hound in sti covers, and line English cloth binding. Sent to any address postage paid for $1.00. Boat washing and general laun- dry ina few hours. CLEVELAND STEAM LAUNDRY, 33 St. Clair Street. Telephone 118. : wanted for The Lives of all the Presidents ofthe US. The largest, handsomest, best It for lers than twice our price. the fast- book ever so Phoenix Paint Co., MANUFACTURERS OF ELASTIC MIXED PAINTS. OFFICE AND FACTORY 36 Michigan Si., CLEVELAND, OHIO. DAVID BARNHISEL, Agent. DOMESTIC & STEAM COAL Cleveland, VY. D. NICKERSON, MARINE ARTIST Rear of Central Tug Office, Main _ St. Bridge, Cleveland, 0. for the working class. Send ten cents for pos- GOL faye and we will mail you free, a voyal, valua- | ble box of sanrple goods that will pe you in the way of making wore money in a few days than you ever | thought possible at any business. Capital not requivel. | We will start you. You can work all the time or in spare time only. The work both sexes, young and old. You can easily earp from 50 cents to % every evening. That all who want work | nav test the business, we make this unparalled offer; j to all who are not well satisfied we will send $1 to pay ' for the trouble of writing us. Ohio is universally adapted to in America Iimimense profits. to agents. mat selling bogk cat sulting bog vi ple want it. Any one can become All intelligen auceessful agent. Terms free, Watrerr Book Co., Portiand, Matne. tions, ete,, sent free. | who give their whole time to te work absolutely sure Don't delay = Start now. Siiyson & Co., Portland, Maine. CUYAHOGA WORKS, Established in 1834. MANUFACTURERS OF ALL KINDS OF MARINE ENCINES HEAVY MACHINERY. Cor. Detroit & Center-Sts, CLEVELAND, 0. Geo. B. Carpenter & Co., Ship Chandlers and Sail Makers. CARROLLTON, MICH Ship Chandlery Goods of all Descriptions. MANILA ROPE OF THE VERY BEST MAKE Steel and Iron Wire Rope and all Its Fittings. 202 to 208 South Water-st, CHICAGO, ILL. N. C. PETERSON Boat Builder, PLEASURE BOATS AND SAILING AND STEAM YaOHTS, YAWL BOATS, SPOON OARS, STEERING WHEELS, ETC. 385 Atwater st., Near Riopelle, DETROIT, MICH. FOR SALE, iTewr Iron Due, Full particulars, direo- Fortunes will be made by those Great succosr Address Dimensions 78 feet long, 17 feet beam, 11 feet deep; draft, 9 1-2 feet; engine, 20x20, new steel boi er 7 feet in di tmeter, 13 feet long, allowed 112 pounds steam. ‘lhree iron breast hooks forward, collision bulkhead forward, water light bulkhead forward of boiler; iron coal bunkers, water tight bulkhead aft at shaft-gland, with water light iron deck forming the floor of after cabin. Iron decks, bulwarks and deck houses; iron tow posts aft, Heavy angle iron frames, with reverse bars on al- ternate frames; % plate, steel floor plates; boiler, en- gine. and bearing foundation of iron. For sale cheap when machinery can be completed by GLOBE SHIPBUILDING CO. For Sale or Exchange, Tug Annie Robertson. She measures 924-100 (new) tons. Built in 1880 and rebuilt this spring, new deck frames and cabin, and machinery thoroughly overhauled. Engine is 14x14, boiler 8/4 feet long and 4 8-12 in diameter, War- ranted in No. 1 condition and subject to inspection, Price, $3,800. Address MARINE RECORD OFFICE. FOR SALE STEAMBARGE MILWAUKEE. Her length is 135 feet, beam 26 feet, and hold. 10 feet 10inches. Boiler 17 feet long, 7 feet diameter; three fues, two ld inch and one 17-inch. Engine 22x42, Carries 240,000 feet of lumber. Speed, 11 miles light, and 9 1-2 loaded. Insurance valuation, $15,800. Ad- dress MARINE RECORD Office, No.2 South Water street, Cleveland, O. FOR SALE, A Fine Harbor Tug. Dimensions of hull 65 feet over all, 16 feet, beam, 8 feet hoid, ard measures 46 tons with 7 feet drag; can be made 6 fee ne engine, 18x20, is in first-class conditio brasses, new rings in cylinder foot wheel, which was new last season. The boile one year old, is large enough to barn wood or coal and is allowed 100 pounds ot steam. Priee £4,700, and must be sold inside of thirty days, “Addregs MARINE RECORD OFFICE, FOR SALE, AT THE GLOBE IRON WORKS. SECOND HAND TUBULAR BOILER, 44 inches di+ ameter, 43 tubes 3 inches diameter and 12 feet long, steam drum 30 inches diameter, 40 inches high; front , fittings and breechings; good order. 3 ND HAND MARINE BOILER, in good order; Shell, 7-16 inch iron plate; diameter, 9 feet 6 inches. length, 18 feet; 129 tubes 4 inches in diameter, 11 feet 4 inches long, three flues 18 inches diameter; two flues 16 inches diameter, two flues 10 1-2 inches diameter; fire box, 6 feet long, 4 feet high; steam chimney, 7 feet high. SECON D HAND MARINE BOILER four feet wide, 6 1-2 feet long, 5 feet high, sixty-four 2 1-2 inch tubes 60 inches long, cast iron breechng, good as new. SECOND HAND MARINE ENGINE; double direct- acting 8x8 inch cylinder, shaft and wheel for yacht or tug; good as new" PRIZE Send six cents for postage, and receive A , free, a oastly box of goods which wall help you to more money right away than any thing else in this world. All, of either sex, succeed from first hour. The broad road to fortune opens before the workers, absolutely sure. Atonce address, TRUE & Co., Augusta, Maine.