sissippi, Captain James H. Duke, Scooba; Missouri, John R. Rippey,, Columbia; Montana, F. A. Ray, Helena; Nebraska, Curtis C. Turner, Omaha; Nevada, General John E. Jones, Carson City; NewHampshire, ex-Governor David H. Goodell, Antrim; New-Jersey, Edward Burrough, Merchantsville; New-York, J. A. C. Wright, Rochester; North Carolina, Colonel John C. Tipton, Shelby; North Dakota, W. W. Barrett, Churches Ferry; Ohio, Martin Dodge, Cleveland; Pennsylvania, William H. Rhawn, Philadelphia; Rhode Island, C. H. Handy, Warren; South Carolina, W. D. Evans, Bennettsville; South Dakota, O. S. Bassford, Radfield; Texas, J. S. Daugherty, Dallas; Vermont, Levi K. Fuller, Brattleboro; Virginia, Thomas Whitehead, Richmond; Washington, J. Hannum Jones, Nooksack; Wisconsin, A. Cressy Morrison, Milwaukee. The permanent National Road Conference will join with the Georgia State Road Association in calling a general road conference, to be held at Atlanta, October 16, 17 and 18, 1895. LERS AND STATIONERS' NA- Officers-President, M. Moy. of Pawtucket, R. I.; first vice-president, F. W. Iddings, Grand Forks, North Dakota; second vice-president, C. W. Wildermuth, Pottsville, Penn.; recording secretary, T. A. Cullen, Philadelphia; financial secretary, J. H. J. Reilley, Providence, R. I.; treasurer, F. A. Salisbury, Providence, R. I.; sergeant-at-arms, A. Picard, Albany, N. Y. Executive committee, P. J. Henzel, Albany, chairman; Joseph Brennan, New-York City; T. F. Martin, New-York City: C. B. Swift, Philadelphia, and P. J. McGrath, Brooklyn. WHOLESALE DRUGGISTS' ASSO CIATION. Officers: President, Thomas F. Main, New-York; vice-presidents, T. F. Meyer, St. Louis; W. I. Walker, Albany; D. D. Phillipps, Nashville; F. L. Carter, Boston; J. D. Price, Columbus, Ohio; secretary, A. B. Merriam, Minneapolis; treasurer, S. M. Strong, Cleveland; Board of Control, C. F. Weller, chairman, Omaha; M. C. Peter, Louisville; F. A. Faxon, Kansas City; E. W. Cutler, Boston; B. T. Fairchild, New-York, Next annual meeting, Denver, Col., September, 1895. HOTEL MEN'S MUTUAL BENEFIT ASSOCIATION. Organized January 17, 1879. Its objects are to bring about a better acquaintance of those engaged in the hotel business; to give moral and material aid to its members and their dependants, and to establish a beneficiary fund from which shall be paid to the family of a member upon his death, or to his dependants, a sum not exceeding $2,000. Officers: President, E. A. Thayer, Salina, O.; vice-president, H. H. Brockway, New-York City; secretary and treasurer, Walter Barnes, P. O. Drawer, No. 167, Chicago. Headquarters, Chicago, Ill. PATRONS OF HUSBANDRY. This order was founded on December 4, 1866, its special objects being "to develop a better and higher manhood and womanhood among ourselves; to enhance the comforts and attractions of our homes, and strengthen our attachments to our pursuits; to foster mutual understanding and co-operation; to maintain inviolate our laws, and to emulate each other in labor; to reduce our expenses, both individual and corporate; to buy less and produce more, order to make our farms self-sustaining; to diversify our crops, and crop more than we can cultivate; to discountenance the credit system, the mortgage system, the fashion system, and every other system tending to prodigality and bankruptcy." in no There are thirty-eight State organizations and over 27,000 subordinate granges have been established, but very many have ceased to exist. The headquarters is at 514 F-st., Washington, and the principal offlcers of the National Grange are: Master, J. H. Brigham, Delta, Ohio; overseer, E. W. Davis, Santa Rosa, Cal.; lecturer, Alpha Messer, Rochester, Vt.; steward, M. B. Hunt, Belmont, Me.; chaplain, S. L. Wilson, Okolona, Miss.; treasurer, Eva S. McDowell, Penn Yan, N. Y.; secretary, John Trimble, Washington, D. C. WAIF SAVING ASSOCIATION. Officers: President, General Russell A. Alger, Detroit, Mich.; vice-president, T. J. Keenan, Pittsburg, Penn.; corresponding secretary, T. E. Daniels, Chicago; recording secretary and treasurer, L. D. Drake, Boonville, Mo. ORDER OF FREEMASONS. ANCIENT ACCEPTED SCOTTISH RITE MASONS. SUPREME COUNCIL OF SOVEREIGN GRAND INSPECTORS-GENERAL OF THE THIRTY-THIRD DEGREE. Northern Masonic Jurisdiction-M. P. Sovereign Grand Commander, Henry L. Palmer, Milwaukee, Wis.; P. Gr. Lt.Com., Charles Levi Woodbury, Boston; Gr. Min. State, S. C. Lawrence, Boston; Gr. Treas.-Gen., Newton D. Arnold, Providence; Gr. Sec.-Gen., C. F. Paige, Binghamton, N. Y.; Gr. Keeper of Archives, Lucius R. Paige; Gr. M. of C., C. T. McClanahan; Gr. St.-Br., W. R. Higby. Address of Ass't Gr. Sec'y-Gen., Joseph P. Abel, 104 Stewart Building, New-York. Southern Masonic Jurisdiction-Acting Gr. Com., Thomas H. Caswell. San Francisco, Cal. Lt.-Gr. Com., Thomas H. Caswell, San Francisco, Cal.; Gr. Prior, Erasmus T. Carr, Leavenworth, Kan.; Gr. Chancellor, Ódell S. Long, Charleston, W. Va.; Min. of State, Martin Collins, St. Louis, Mo.; Sec'y-Gen., Frederick Webber, D. C. MASONIC GRAND LODGES OF NORTH AMERICA. Grand Lodges. Alabama Arizona Arkansas British Columbia. Colorado Connecticut Georgia Idaho Illinois Indiana Indian Territory Kentucky Nebraska Louisiana Maine Manitoba Mississippi Missouri New-Brunswick North Carolina. Oklahoma Rhode Island. Texas.. Utah Vermont Virginia Washington West Virginia. Wisconsin Wyoming Total 11,373 Francis L. Pettus. 511 Dayton A. Reed.. 13,512 R. J. Laughlin.. 968 R. B. McMicking. 17,006 Henry S. Orne... 22,064 J. M. Gibson.. 6,640 Jethro C. Sanford.. 16,047 Henry O. Warner.. 1,926 Eldad L. Clarke.. 4,711 Henry S. Merrill.. 4,561 Wm. F. Bynum... 16,664 John S. Davidson. 1,030 Jas. A. Pinney. 48,422 Leroy A. Goddard.. 26,266 Frank E. Gavin..... 1,910 John Coyle... 23,737 Liberty E. Fellows. 19,814 Geo. W. Clarke... 17,042 John S. Smith... 10,957 George W. Bolton... 4,864 Horace H. Burbank. 21,564 David J. Goggin. 2,142 Thos. J. Shryock. 6,396 Otis E. Weld... 33,936 Wm. H. Phillips. 35,517 Calvin L. Brown. 14,001 J. L. Spinks.. 8,500 Henry Keene.. 30,536 F. C. Webster... 2,274 Jas. P. A. Black. 951 John E. Jones. 1,829 Thomas Walker 8,729 John Pender... 14,968 James H. Durand. 754 C. H. Sporleder. 83,287 John Hodge 9,405 John W. Cotten. 1,972 James McDonald. 3,113 Duncan C. Fraser. 38,123 Allen Andrews. 437 August J. Spengel. 4,429 J. C. Mofeland. 45,937 Michael Arnold.. 493 Thos. A. McLean. 3,318 Thos. P. Butler. 4,469 Elisha Rhodes. 6,099 Stiles D. Dendy. 3,916 Richard C. McCallister. 17,826 Henry A. Chambers. 24,472 B. F. Frymier.... 668 Arvis S. Chapman. 9,411 John H. Whipple. 12.000 Mann Page. 4,650 Edward R. Hare. 4,759 Alex. M. Evans.. 14,498 Wm. C. Swain. 882 Edward F. Stahle. 1746.2921 Grand Secretary. Henry C. Armstrong. Geo. J. Roskruge. John D. Vincil. Fay Hempstead. W. J. Quinlan. George Johnson. John J. Mason. Ed. C. Parmelee. Jos. K. Wheeler. Benj. F. Bartram. Wm. R. Singleton. Albert J. Russell. Andrew M. Wolihin. Jas. H. Wickersham. J. H. C. Dill. Wm. H. Smythe. Jos. S. Murrow. Theo. S. Parvin. Albert K. Wilson. Henry B. Grant. Richard Lambert. Stephen Berry. Wm. G. Scott. Jacob H. Medairy. Sereno D. Nickerson. Jefferson S. Conover. Thos. Montgomery. J. L. Power. Cornelius Hedges. Wm. R. Bowen. Chauncey N. Noteware. T. Nesbit Robertson. George P. Cleaves. Thomas H. R. Redway. Alpheus A. Keen. Edward M. L. Ehlers. Frank J. Thompson. J. H. Bromwell. Stephen F. Chadwick. Wilson Higgs. John H. Isaacson Edwin Baker. Chas. Inglesby. Curdy, Corunna, Mich.; Dep. Gr. Mas.. Meriden, Conn.; Gr. Recorder, W. B. nor, Chattanooga; Gr. Warder, Harper M. Wahoon, Denver; Gr. Cap. of Guard, John A. Olvan, St. Louis. Number of Grand Commanderies in the United States, 39; Commanderies subordinate to them, 880; Commanderies subordinate to Grand Encampment, 30; total membership in August, 1892, 92,791. The next conclave will be held in Boston in 1895. The annual reports of 1894 place the Grand Commandery of New-York first in the world's list of membership, with a total of 10,064. Its officers are: James W. Bowden, Gr. Com.; Horace A. Noble, Dep. Gr. Com.; John A. Maples, Gr. Generalissimo; Rev. Dr. C. L. Thwing, Gr. Prelate; Arthur MacArthur, Gr. Capt.Gen.; George Nicholson, Gr. Senior Warden; Charles E. Ide, Gr. Jun. Warden; Ralph C. Christiance, Gr. Treas.; Robert Macoy, Gr. Recorder; James S. Manning, Gr. Standard-Bearer; Charles H. Armitage, Gr. Sword-Bearer; Erastus C. Delavan, Gr. Warden; Charles E. Cruger, Gr. Capt. of Guard; Charles H. Housley, Gr. Inspector. The next conclave will be held at Niagara Falls on the second Tuesday in September, 1895. ROYAL ARCH MASONS. Officers of General Grand Chapter-High Priest, George L. McCahan, Baltimore, Md.; Dept. High Priest, Reuben C. Lemmon, Toledo, Ohio; King, James W. Taylor, Luthersville, Ga.; Scribe, Arthur G. Pollard, Lowell, Mass.; treasurer, Daniel Striker, Hastings, Mich.; secretary, Christopher G. Fox, Buffalo, N. Y.; captain of the host, Joseph E. Dyas, París, Ill.; principal sojourner, W. C. Swain, Milwaukee, Wis.; royal arch captain, Nathan Kingsley, Austin, Minn.; masters of veils, B. G. Witt, Henderson, Ky.; G. E. Corson, Washington, D. C., and F. W. Craig, Des Moines, Iowa. The next centennial convocation will be held in Baltimore in August, 1897. or The number of Grand Chapters, each representing a State or Territory, is 43. The Grand Chapters of Pennsylvania and Virginia are not members of the confederation. The number of enrolled subordinate chapters is 2,205, exclusive of 26 constitutent chapters in the Territories of the United States, the Sandwich Islands and the Chinese Empire, which are under the immediate jurisdiction of the General Grand Chapter. The total membership of the enrolled and constituent subordinate chapters is 167,871. ORDER OF ODD FELLOWS. SOVEREIGN GRAND LODGE. Officers: Grand Sire, John W. Stebbins, Rochester, N. Y.; Deputy Grand Sire, Frederick Carleton, Austin, Texas; Grand Secretary, Theodore A. Ross, 25 North Liberty-st., Baltimore, Md.; Grand Treasurer, Isaac A. Sheppard, Philadelphia; Assistant Grand Secretary, George Coburn, Baltimore; Grand Chaplain, Rev. J. Grand W. Venable, Hopkinsville, Ky.; Marshal, James B. Blanks, Petersburg, Va.; Grand Guardian, Frederick S. Hunt, Bridgeport, Conn.; Grand Messenger, J. R. Harwell, Nashville, Tenn. Next annual session Atlantic City, N. J., September 16, 1895. GRAND LODGES AND MEMBERSHIP, DECEMBER 31, 1893. 3,291 Nebraska 668 Nevada 4,288 Alabama Arizona Arkansas ... Br. Columbia 2,154 California 30.741 7,480 Connecticut. 14,646 Idaho ... 9,179 1,518 N. Hamps'e. 11,990 New-Jersey.. 24,441 N. Mexico... 842 New-York 67,187 N. Carolina. 4,277 N. Dakota... Ohio 2,199 61,944 1,016 20,558 5,940 49,255 Pennsylv'a ..108,739 Colorado Oklahoma Ontario 1,619 Oregon Illinois Indiana 41,181 Quebec 1,785 Indian Ter.. Iowa Kansas 1,018 R. Island... 6,402 33,873 S. Carolina.. 801 23,100 S. Dakota... 3,857 Kentucky 8,203 Tennessee 5,018 Louisiana 1.283 Texas 7,487 ROYAL ARCANUM. Officers: Grand Regent, Justin F. Price, Brooklyn; Grand Vice S. Regent, J. Wardwell, of Rome; Grand Orator, Vincent L. Cook, of Brooklyn; Grand Secretary, J. Y. Bicknell, of Buffalo; Grand Treasurer, George H. Collins, of Syracuse; Grand Chaplain, William A, Griffiths, of Brooklyn; Grand Guide, William A. Bird, jr., of Buffalo; Grand Warden, William N. Howe, of Brooklyn; Grand Sentry, Stephen Gellert, of New-York; Representatives to the Supreme Council, J. W. Page, Syracuse; Arthur C, Salmon, Brooklyn; Arthur H. Kilpatrick, New-York. Alternates: A. S. Stinard, Syracuse; Charles F. Lanny, Brooklyn; Charles G. Koss, New-York. Grand Trustees, Victor R. Blehdon, Buffalo; William F. McConnell, New-York; Thomas W. Kelly, Brooklyn; Grand Finance Committee, Frank W. Crandall, NewYork; J. A. Grudchos, Brooklyn; W. W. Sheffield, Brooklyn. Next annual session, Syracuse, April, 1895. KNIGHTS OF PYTHIAS. Officers: Supreme Chancellor, Walter B. Richie, Lima, Ohio; Supreme ViceChancellor, Philip T. Colgrove, Hastings, Mich.; Supreme Prelate, Albert Steinhart, Greenville, Ala.; Supreme Keeper of Records and Seal, R. L. C. White, Nashville, Tenn.; Supreme Master of Exchequer, Thomas G. Sample, Allegheny, Penn.; Supreme Master at Arms, A. B. Gardenier, Chatham, N. Y.; Supreme Inner Guard, James Moulson, St. John, N. B.; Supreme Outer Guard, John W. Thompson, Washington, D. C.; President of the Board of Control of the Endowment Rank, J. A. Hinsey, Chicago, Ill.; Major-General of the Uniform Rank, J. R. Carnahan, Indianapolis, Ind. Next biennial Minneapolis, Minn., Tuesday, August 25, 1896. Founded February 19, 1864, Washington, by James H. Rathbone. Objects: The practice of "Friendship, Charity and Benevolence." The total membership is about 450,000. There are several homes and asylums throughout the Supreme Jurisdiction, which embraces the United States and Territories, Canada and British Columbia, The Grand and Supreme headquarters are wherever the Grand and Supreme Chancellor resides. convention, ORDER OF ELKS. The Benevolent and Protective Order of Elks of the United States of America is an organization whose objects are "Charity and Sociability,' and which has a total membership of 21,844, among 245 lodges. It was founded in 1871, and its present headquarters are at No. 243 Reidave., Brooklyn, N. Y. The principal officers elected at Jamestown, N. Y., in June, are: Grand Exalted Ruler, William H. Friday, of Brooklyn; Grand Treasurer, Edward S. Orris, Meadville, Penn.; Grand Secretary, Clate A. Smith, Youngstown, Ohio. Another body, which the above Grand Lodge, at its session in Jamestown, N. Y., declared to be "unauthorized, illegal and revolutionary," held its convention at Atlantic City, and elected as Grand Exalted Ruler William G. Myers, Philadelphia. ACTORS' FUND OF AMERICA. 12 Incorporated 1882. Headquarters, West Twenty-eighth-st., New-York City. President, A. M. Palmer; vice-presidents, Louis Aldrich, Edwin Knowles; treasurer, Frank W. Sanger; secretary, David Frohman; assistant secretary, Theodore Bromley; trustees, A. M. Palmer, Louis Aldrich, Edwin Knowles, Frank W. Sanger, Daniel Frohman, Henry C. Miner, William E. Sinn, Charles Frohman, J. Wesley Rosenquest, Harrison Gray Fiske, Charles Hoyt, Eugene Tompkins, Milton Nobles, M. W. Hanley, Joseph F. Wheelock, Joseph W. Shannon, Antonio Pastor, Al. Hayman, Augustus Pitou, Harley Merry, De Wolf Hopper. The fund assists sick persons connected in any capacity with the dramatic profession of the United States, and provides for their decent burial. The last annual report, June 5, 1894, showed total receipts for the year, $38,923 63; expenditures, $43,201 18, of which $31,926 51 was paid for relief, funeral, physicians' expenses, medicines, etc., in different cities. The total expenditure under this head for twelve years is $266,701 01. In the same period 4,669 persons have been relieved, and there have been 736 burials. ANCIENT ORDER OF UNITED WORKMEN. Officers Supreme Lodge.-Past Supreme Master Workman, D. H. Shields, Hannibal, Mo.; Supreme Master Workman, Lewis L. Troy, Chicago; Supreme Foreman, Joseph E. Riggs, Lawrence, Kan.; G. Supreme Overseer, J. Tate, HastW. ings, Neb.; Supreme Recorder, M. Sackett, Meadville, Penn.; Supreme Receiver, John J. Acker, Albany, N. Y.; Supreme Guide, John Milne, Essex Centre, Ont.; Supreme Watchman, Benjamin F. Geiger, Detroit, Mich.; Supreme Medical Examiner, Dr. William C. Richardson, St. Louis, Mo. Supreme TrusteesH. C. Sessions, Aberdeen, S. Dak.; William H. Vermilye, Jersey City, N. J.; Geo. B. Katzenstein, Sacramento, Cal. The society was formed on October 27, 1868, its objects being philanthropic, educational and the providing of a mortuary benefit of $2,000. The total membership July 1, 1894, was 332,733, with 33 grand lodges. The Supreme Lodge meets on the second Tuesday of June, 1895, at Atlanta, Ga. The Grand Lodge of New-York, composed of representatives from 428 subordinate lodges, meets on the first Tuesday of March in each year, its headquarters being at Dunkirk, the Grand Recorder of which is N. J. Horton. The membership of the order in the various States on July 1, 1894, was as follows: Pennsylvania, 16.615; Ohio, 4,838; Kentucky, 2,267; Indiana, 5,409; Iowa, 8.771; New-York, 30,422; Illinois, 18,588; Missouri, 23,883; Minnesota, 12,519; Wisconsin, 7,294; Tennessee, 1,912; Michigan, 21,660; California, 16,299; Georgia, Alabama, etc., 2,388; Kansas, 24,841; Ontario, 25.642; Oregon, 6,408; Massachusetts, 39,550; Maryland, 3,593; Texas, 3,881; Nevada, 1,150; Nebraska, 17.627;, the Dakotas, 8,183; Montana, 3.924; Washington, 4,377; New-Jersey, 4,722; British Columbia, 680; Manitoba and Northwestern Territories, 1,967; Utah, Wyoming and Idaho, 2,722; Colorado, New-Mexico and Arizona, 6,107; Delaware, 2.462; Quebec and Maritime Provinces, 2.087; individuals, S. L. B. J., 5. Total, 332,733. KNIGHTS OF LABOR. Headquarters, 814 N. Broad-st., Philadelphia. General Master Workman, James R. Sovereign, Des Moines, Iowa; General Worthy Foreman, Michael J. Bishop, Boston; General Secretary-Treasurer, John W. Hayes, Philadelphia, Penn. Executive Board, T. B. McGuire, Amsterdam, N. Y.; H. B. Martin, Minneapolis, Minn.; J. M. Kenney, Omaha, Neb.; Chas. A. French, Lynn, Mass. Total value of property, $100,000; membership, 200,000. The first at local was formed December 23, 1869, and GENERAL OF FEDERATION WOMEN'S CLUBS. Officers: President, Mrs. Ellen M. Henrotin, Chicago; vice-president, Mrs. Mary E. Mumford, Philadelphia; recording sec. retary, Mrs. C. E. Barnes, Kentucky; corresponding secretary, Mrs. Moore, Philip Missouri; treasurer, M. B. Cooper, California; auditor, Mrs. FanMrs. Sarah nie Purdy Palmer, Rhode Island; Advisory Board, Mrs. Charlotte Emerson Brown, New-Jersey; Mrs. Julia Ward Howe, Massachusetts; Mrs. J. C. Croly, New-York; Mrs. Virginia J. Berryhill, Iowa; Mrs. Etta H. Osgood, Maine; Mrs. Lucia E. Blount, District of Columbia; Miss May E. Steele, Ohio; Mrs. E. L. Saxon, Louisiana, and Mrs. McKinney, Tennessee. TAXATION ON The following memorandum, prepared by the United States Commissioner of Navigation, relates to taxation of vessels: "Vessels are not subject to Federal taxation in the United States except in the form of a few small fees on entry and clearance, for specific services and tonnage tax. As imposed under the act of June 19, 1886, these taxes do not put vessels of the United States at a disadvantage compared with the vessels of other nations; indeed, for the fiscal year 1893 American vessels paid $70,019 tonnage taxes; foreign vessels, $464,920, of which British vessels alone paid $338,674. For purposes of comparison it may be noted that the total British subvention to steamships enrolled as cruisers by the Admiralty in this year's naval estimates is $106,839, and that the British postoffice estimates for this year allow a loss of $302,934 on the cost of mail transportation to the United States over receipts from such postage, which may be taken as a rough measure of subsidy under the form of mail contract. "The only taxes, therefore, on vessel property which may be deemed to place vessels owned in the United States at a disadvantage, compared owned in other countries, with vessels by State Tax laws. These are imposed modified by decisions of the Supreme have been Court of the United States, particularly in the case of the Philadelphia Steamship Company against Pennsylvania, 122 United States reports, 326, in which it is held: ""The corporate franchises, the property, the business, the incomes of corporations created by a doubtedly be taxed by the State; but in State may unimposing such taxes care should be taken not to interfere with or hamper, directly or by indirection, interstate or foreign 225 The full number of clubs represented at the Council in May was about 450, with a total membership of about 50,000 women. NEW-YORK EMPLOYMENT SO CIET. Object: To secure work for the deserving unemployed without expense to employer or employe, and generally to carry on lines of work designed to better the condition of the laboring classes. In the Board of Directors are Protestants and Roman Catholic clergymen, a Hebrew, a bank president, three lawyers and two or three business men. Members are titled to send all applicants for labor to the office. A thorough system of investigation is employed. Correspondence relative to the general work of the society, etc., should be sent to the president, or the secretary. Checks should be drawn to the order of the treasurer. en Officers: President, Rev. John B. Devins, No. 339 East Fourth-st.; vice-president, W. D'H. Washington, Broadway; secretary, John Seely Ward, No. 145 jr., No. 1 Broadway; treasurer, John P. Townsend, president Bank, No. 130 Bowery. Bowery Savings SHIPPING. commerce, or any other matter exclusively within the jurisdiction of the Federal Government." "Since 1881 New-York State has exempted from all taxation for State and local purposes' all vessels registered in the State engaged in foreign commerce; and this exemption, drawn in the broadest terms, is to continue to the year 1922. Under the decision of the Supreme Court of the United States noted above, Pennsylvania levies no taxes on vessels in foreign commerce. Delaware taxes on vessels. Alabama exempts from imposes no tax vessels engaged in foreign trade. the four States named vessels registered In for foreign trade, in so far as taxation is concerned, are more advantageously placed than those subject to income tax in Great Britain, Germany and France. "Massachusetts and Connecticut vessels in the foreign trade on the valuation of net earnings, not deducting insurance, for the preceding year, thus placing them substantially on an equality with vessels owned in Great Britain, France and Germany. New-Hampshire taxes vessels as 'stock in trade.' In the remaining twenty-one seaboard and lake States, all vessels are taxed as personal property. tax "While nominally assessments are at the full valuation, the valuation varies not only in one State, as compared with other States, but also at different ports in the same State. States The twenty-one where this system obtains, Maine, Rhode Island, New-Jersey, Maryland, Virginia, are North Carolina, South Carolina, Georgia, Louisiana, Florida, Mississippi, Oregon, Washington, Ohio, Indiana, Illinois, Wis consin, Michigan North Carolina, Georgia more and South Minnesota. In or less elaborate systems of license charges and occupation taxes impose further burdens on shipping." |