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any word of ours. Political death is not always a sad event; there are times when a man who has served his party and his country with honor, arriving at the maturity of old age, retires from political life

“With all his country's wishes blest," having erected for himself, in history and in the estimation of mankind, a monument commensurate with his personal abilities, having accomplisbed all he could desire, baving filled the measure of his country's expectations, and satisfied the yearnings for patriotism, with all the world ready to acknowledge his achieved excellence and his established fame. The grief which surrounds his bier is not entirely the grief of the beart; there is a mixture of pleasure and pride exhibited at such a spectacle, not the less bonorable because of the pleasurable emotions which the memory of a great and eventful life should inspire. But when a man of unscrupulous political ambition-a man who is not only ambitious but full of lofty egotism-who talks much of honesty, honor, and reform, yet who would ally himself with any party, for any purpose, for the sake of political preferment—when such a man expires, politically or otherwise, before he has had tiine to erect a monument to his memory, or who from a lack of intuitive. magical sagacity, or from a shade of jealousy-a feeling so subtle in its operations-or from an undefined apprehension that he may possibly find, even among his own obscure contemporaries, merit equal to his own, which merit he would not have manhood enough to hansomely acknowledge, cannot then dulge in the pleasing thought that his own great and admirable qualities would be recognized by a grateful posterity. Such a man dying goes down to bis grave unwept, unhonored, and unsung. A life of misdirected ambition, with its blasted hopes and disappointments, is sad to contemplate.

TO THE TAXPAYERS OF SUTTON. GENTLEMEN: An anonymous circular, issued without date, purporting to be a verbatim copy of the master's report in equity, L. H. Canliff vs. B. B. Knight & Co., under date of January 5,1874, is before us, and we herewith append an extract from said circular as follows: “The above is a verbatim copy of the report of the master, pertaining to the valuation of the property of the Manchaug Manufacturing Company, as can be seen by any citizen at the office of the clerk of the supreme court, at Worcester." We will now state that the report of the master, alluded to above as a verbatim copy, is unqualitiedly false ; it is not a verbatim copy, which can be proved to the entire satisfaction of any citizen who will take the trouble to visit the office of the supreme court at Worcester. Would it not have been more honorable to have published the report in its entirety than in the mutilated condition in which we find it Does it not betray a narrow intellect and perverted education Again, the report made by the master to the supreme court was not accepted by that honorable body, as a basis for the adjustment of the suit “Cunliff vs. Knight & Co.," as is perhaps supposed.

The author of this valuable document tells you that the valuation of this property, as estimated by the master, was $1,109,837, besides $368,315 as value of stock. For fear the two amounts might becomeconfounded, we will dispose of the $368,315 first. This amount was, with the exception of about $25,000, which was the estimate placed upon the stock inthe town of Sutton, composed entirely of bills receivable, due in Providence, R. I., and stock of manufactured goods in storehouse at Pontiac, R. I., and in the hands of the agent in New York City; peither of which has the board of assessors anything to do with. Thus, gentlemen, as the total amount of this $368,315 was entirely out of the State, excepting the paltry amount of $25,000, we will dispense with any further allusion to it. The author of this mighty production tells you that the defendants' appraisers valued this property at between $750,000 and $800,000. To prove that the valuation placed upon this property by the appraisers was a correct one, i. e., $750,000, we will say that the Manchaug Co., in open court, before witnesses, offered to make a present of $50,000 if any one could be found who would take it off their hands. To prove the utter inconsistency of the valuation placed upon this property by the master, i. e. $1,109,837, we will present a few facts for your consideration : It is not our intention to take up the items " seriatim,” contained in Schedule A referred to, as we do not desire to absorb too much of your valuable time; a few items will suffice. We will take first the item of the new mill building. This is valued for the bare walls at $200,000; even the gas, steam, and closet pipes are valued separately. The utter fallacy of this valuation, upon the bare walls of a building 310 feet long by 52 feet wide, we shall show you by the annexed letter, written by a gentleman of large experience and undoubted ability to perform whatever he undertakes; a man who has already completed seven different mills for as many different corporations, and who is ready and willing to give bonds for the faithful completion of any and all contracts he may assume, and in addition to the above has already completed one of the largest churches, built of granite in Gothic style, that stands in the State.

FALL RIVER, Mass., February 28, 1878. CHAS. H. CHASE, Esq., Sutton, Mass.:

Sır: I have carefully made the calculations relative to the expense of erecting a mill of granite as per following dimensions : 310 feet long, 52 feet wide, four stories high, said stories to be, respectively, 36, 32, 28, and 24 inches thick; also two towers to connect with said building, each to be 20 feet square; also picker building 84 by 40 feet, three stories high, making suitable allowance for foundation, as follows: To lay the stone it would cost $30,824 (this price includes sand and lime necessary to lay the stone, you furnishing the stone; for me to furnish the stone it would cost $7,614 more). The lumber, including girders and roof complete, of best southern pine, would cost $26,480. Total cost complete, $64,918. This will include pier blocks for iron columns, engine bed and cut stone for engine anchors, pumps, &c. You will notice, by a littie calculation, that it would take 2,500 casks of lime nearly to do the work, including the plastering. Respectfully,

H. J. JOHNS. Thus you will see a difference in this one item alone of a false valuation of $135,082. We also present for your examination the annexed comparison of the cost of different mills in the State, which, npon a careful consideration, you will see that at the valnation placed upon the Manchaug Co.'s mills by the master-whose experience in matters of that character must have been extremely limited—the mill would cost the owners nearly double what it would in a large city, bearing in mind in the case of city mills all the granite had to be purchased by the cord, whereas, in the case of the Manchaug Mills, the stone was taken from the company's own quarry, at no expense whatever for the material. These facts have been kindly furnished by the companies, taken directly from their construction accounts. It will be observed that included in the list is the New Potamska Mills, of New Bedford, Mass., built entirely of pressed brick, and at a cost of but $3 per spindle.

Following is a comparison of several mills built nearly the same time with their new or No.3 mill, and the actual cost of each as taken from their construction accounts:

Per

spindle. Flint Mill, Fall River, built of granite....

$4 00 Wampanoag, Fall River, built of granite..

3 39 Granite Mill No. 2, Fall River, built of granite (in swamp foundation, costing $50,000)

4 00 Stafford Mill, Fall River, built of granite (in swamp foundation, costing $50,000).

4 00 Potamska Mill, New Bedford, built of pressed brick...

3 00 All include cost of gas and steam piping. At the master's valuation the Manchaug Company's Mill No. 3, 20,000 spindles, $200,000...

10 00 All the other mill buildings are appraised in the same proportion and the same rule applies to all. The blacksmith's shop of the Manchaug Company, a simple one-story building, 25 by 40 feet, and only 12 feet high-not so large as an ordinary corn-cribis placed at $4,000. A resident of this town stands ready to give bonds to build it for $480. Two gas-houses, 30 by 46 each, simply one story high, valued at $19,000. The same person, amply able pecuniarily and otherwise, will build both of them for $3,250. Then there are three two-story dwelling houses, built since 1824, valued at $9,000; the highest possible amount of insurance that can be placed upon them is $650, and the risk not wanted at that. But why continue? The whole schedule is completely full of such fancied valuation.

We will now call your attention to another class, which in the circular has been studiously avoided. There is included in that valuation a school house, $2,500; a church, $4,000 ; household furniture, $3,000—which any one knows is not subject to taxation. There is also 600 acres of land included, when every single acre of land owned by the company is 2481. There is a very large proportion of this property which lies outside of the confines of Sutton, over which the board of assessors has no jurisdiction whatever. This fact the compiler of the circular referred to was perhaps ignorant of, thinking that Long Island Sound was the southern boundary of Sutton. There are also several buildings and a stone mill without the limits of the towa.

Considerable emphasis is laid upon the statement that the value of this property has been largely increased by the addition of machinery. We will say that while no additions have been made to the machinery, other than to equalize the diffo ent departinents as to the production, there has, on the contrary, been nearly $30,00') removed, and either sent out of the State or broken up into scrap iron and sold to the ti uud-ry. There are still fourteen jacks, valued by the master at over $18,000, which bavo been advertised for sale a year, and cannot find a purchaser at any price. We might continue this comparison indefinitely, but one single statement more and we will close. A large proportion of the machinery of these mills has been running from ten to forty years. Nearly one-half, perhaps, was purchased in 1868, when gold was $1.564. It is evident to any candid and unbiased mind that the cost of this kind of machinery has been reduced in price nearly on an average of from 50 to 60 per cent., as the following letter will show. When the large mill, built in 1869, was equipped, they paid for the machinery as follows:

Looms, 386.00 ; can be put in now for $50.00 each.
Cards, $200.00 ; can be put in now for $120.00 each.
Slubbers, $28.00 per spin.; can be put in now for $16.00 each.
Speeders, $20.00 per spin.; can be put in now for $12.00 each.
Fine speeders, $14.00 per spin.; can be put in now for $8.00 each.

You will notice the price now, as compared with what it was when purchased, is nearly one-half, which you will find verified by the annexed letter:

OFFICE OF THE SACO WATER POWER,
MACHINE SHOP (Jas. MCMULLEN, AGENT),

Biddeford, Me., Febʼy 8,1678. Chas. H. CHASE, Esq., Manchaug, Mass.:

DEAR SIR: In reply to yours of the 4th inst., our price for 36-inch cards, with selfstrippers, railway troughs, are $125 each. Railway beads, $175 each. Drawing frames, 4 del., 3 into 1, $350 eacb. Slubbers, 60 spindles, 16 by 6, $16 per spindle. Inter. 80 spin., 10 by 5, $12 per spin. Fly frames, 144 spin., 1 by 31, $7.50 per spin. Ring frames, $3 per spin. Sawyer 40 cts, and pearls 20 cts. per spin. extra. Parr mules, 600 spin., $2.25 per spin. Spoolers, $3 per spindle. Slashers cost $1,600 each; warpers, $200 each; 40-inch looms, $55 each. It is possible, on reflection, the above prices may be shaded a little. Very truly, yours,

JAS. MCMULLEN, Ag't. It must be borne in mind that this machinery has been running ten years, and som of it much longer, yet the valuation of the inaster is based upon the original and exor bitant price.

We have been kindly furnished with a communication from Ex-Mayor Brown, of Fall River, chairman of the board of assessors, showing the valuation of mill property in that city. This, you will please bear in mind, is when a police department, water works, fire department, and other expensive departments incident to a well-regulated city are maintained. Also a critical examination bas been made of the valuation of eight different corporations in the town of Millbury, where we find the total valuation placed upon them is but $381,800 for the entire property-including mill buildings, inachinery, stock on band, tenements, lands, water power, and all--$100,000 less for the entire eight corporations than the valuation placed upon this property alone by your own board of assessors, and you will see by a careful comparison that the Manchaug Manuf'g Co. are taxed higher per spindle than they are. These mills are situated on the line of the railroad, while the company have labored under the disadvantage of being three miles from it, necessitating a heavy cost for cartage of their supplies and productions

CITY OF Fali River, Assessors' OFFICE,

January 8, 1878. CHAS. H. CHASE, Esq.,

Chairman Board A88e88ors, Sutton, Mass.: DEAR Şir: In reply to your inquiry asking for the manner in which the valuation is assessed upon mill property in this city, I would say, viz:

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The above is the valuation for 1877. Our rule is to value manufactories of cotton goods at $12.50 per spindle, nearly, in the aggregate. Of course there must be some little exceptions. I have also given the tenements; enough, I think, for a guide as to our general system of valuation. Yours, respectfully,

SAM'L M. BROWX,

Chairman Bd. Assessors. Average value per spindle of the above mills.

$10 26 Valuation of Manchaug Mills......

12 52 The assessors have always met with full board each year in the village of Manchaug for the purpose of carefully examining the condition of this property, and with these facts steadily in view, i. e., a large proportion being situated outside of the town, a large amount not taxable, a still" larger amount having been dispensed with, and again the enormous depreciation in the cost of the buildings and machinery, amounting to nearly one-half of its original cost; they believe they will be sustained in the course which they have adopted. They do not believe it is the intention of the taspayers to annoy or orerburden the industries of the town. Had it been the intention of that company to “parcel out offices as perquisites for favors to be received” they would simply have to acknowledge the receipt of a letter, which they hold, from an exofficer of this town, of which the following is an extract:

"I am favorable to a reduction in all manufacturing property from its present standard, and would- solicit your assistance in my behalf at the coming election."

The letter, of which the above is an extract, was written by a person who is at present identified with others in the production of the circular referred to.

CHAS. H. CHASE, Chairman Board Assessors.

BENJAMIN L. BATCHELDOR sworn and examined.

By Mr. PLATT : Question. Where do you reside?-Answer. In Sutton, about a mile from what is called “ the Centre.”

Q. You are not in what is called the Manchaug corporation quarter ? -A. That is in the extreme south western part of the town.

Q. What are your politics ?-A. I am a Democrat.

Q. Were you conversant with the election of November, 1878 ? -A. I was town clerk, and could see pretty nearly what was going on.

I am town clerk to.day.

Q. Was any constraint there visible on the part of the Manchaug Manufacturing Corporation toward their employés ?-A. Not so far as I could see. Mr. Chase stood at the polls a part of the time, at my request; that is, the voters came up to go through the line to vote, and there was a constable at one end and a constable at the other, while my place would be here sindicating), and Mr. Chase would know the old citizens and some of the new citizens, whom I did not know. We are behind a railing like that which is here indicating); there is a little space, with a settee, here, and a constable at each end, and the people are allowed to pass through.

Q. So far as you saw, were the elections fair and the people allowed to vote without constraint ?-1. I bave never seen any bulldozing in tbat little one-horse town.

Q. Have you ever beard any complaint of any up to this time!-A. No, sir; not till General Butler started it up.

Q. You do not think there was any ?-A. No, sir. I never saw any.

Q. Are you connected with the Manchaug Corporation in any way?A. No. sir; in no shape, form, or nature.

Q. What is your business ?--A. My business has been manufacturing-the shoe business.

By the CHAIRMAN: Q. You are a Democrat, you say |--A. Yes, sir. I don't belong to his mongrel kind; I am an Abbott man.

Q. Whom did you vote for last fall ?--A. I voted for Mr. Talbot.

Q. An Abbott man—a Democrat—who voted for Talbot ?-A. I don't take any stock in mongrels.

Q. Did you belong to the Kuow Nothing organization in 1854 1-A. I belonged to the Junior Sous of America, in Pennsylvania. That is in your State.

Q. Was that a political organization ?-A. They helped to elect a Democratic senator from our district in Pennsylvania, and he was a man from your town.

Q. Yes, I believe they did. But they were an organization made up against the Democratic party.-A. No, sir; we elected a Democratic mayor -, in Mr. Steinberg-a Democrat, and a Jew, too,

Q. They took men from the different political organizations. You voted for Tilden ?-A. I did. I couldn't vote for Mr. Greeley, because I thought he was a mongrel.

John R. HUMES sworn and examined.

By Mr. PLATT:
Question. Where do you reside ?-Answer. In Sutton.

Q. In what part of the town ?-A. Near the center; a little to the west, perbaps.

Q. How far from the Manchang corporation 1-A. Three miles.

Q. Are you connected with the corporation in any way, shape, or manper?-A. No, sir.

Q. What position did you hold in the town in 1878 ?.. -A. I was one of the assessors at that time.

Q. What are your politics ?-A. I am a Democrat.

Q. Were you at the polls in the election of November, 1878 ?-A. I was.

Q. Was there anything like intimidation, 'coercion, or constraint of the employés of tbe manufacturing company by the corporation or any of its agents, so far as you saw or heard ?--A. No, sir.

Q. Were they apparently free to vote according to their own judgment and without dictation ?-A. Yes, sir.

Q. In your judgment, is the property of the Manchaug corporation fairly assessed there?-A. It is.

By Mr. McDONALD : Q. You know nothing about the subject of coercion, do you l-a. No, sir. I never saw anything of the kind there.

Q. The Manchaug corporation cast about one-third of the votes that are cast in the town ?-A. Yes, sir; I should say that they did.

Q. You had not talked with any of the employés at the last fall election ?-A. No, sir; not a word on the subject.

By the CHAIRMAN : Q. You were elected in the spring of 1878 as assessor?--A. Yes, sir; by both parties. I received nearly every vote for three years.

Q. How did you vote last year for governor ?-A. I voted for Abbott and Plunkett. I think Plunkett was the nominee for lieutenant-gov

ernor.

By Mr. PLATT: Q. How long have you been a Democrat?--A. Ever since I first cast a vote.

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