burden of the tax to be borne by professions, trades, employments, or vocations, and in that way what was intended as a tax on capital would remain in substance a tax on occupations and labor. We cannot believe that such was the intention of Congress."'

Justice Harlan delivered the principal dissenting opinion. He argued against the decision that a tax on incomes derived from rents is a direct tax; that no apportionment among the States on the basis of population, to tax incomes, as proposed by the decision, can possibly be made without doing monstrous, wicked injustice to the many for the benefit of the favored few in particular States; and any attempt upon the part of Congress to apportion taxation of incomes among the States, upon the basis of their population, would, and properly ought to, arouse such indignation among the free men of America that it would never be repeated. Judge Harlan declared that under the decision the people of a State containing 1,000,000 inhabitants, who receive annually $20,000,000 of income from real and invested property, would pay no more than would be exacted from the people of another State having the same number of inhabitants, but who receive an income from the same kind of property of only $5,000,000; and if this new theory of the Constitution is justified by the fundamental law, the American people cannot too soon amend their Constitution. He also declared: "The Judgment just rendered defeats the purpose of Congress by taking out of the revenue not less than thirty millions and possibly fifty millions of dollars, expected to be raised of incomes. We know from the official journals of both Houses of Congress that taxation would not have been reduced to the extent it was by the Wilson act but for the belief that if the country had the benefit of revenue derived from a tax on incomes it could be safely done. We know from official sources that each House of Congress distinctly refused to strike out the provisions imposing a tax on incomes. If, therefore, all the income-tax sections of the Wilson act must fall because some of them are invalid, does not the judgment this day rendered furnish ground for the contention that the entire act falls when the Court strikes from it all of the incometax provisions, without which the act would never have been passed?"

HOW TO OBTAIN PASSPORTS.

Citizens of the United States only, upon application and the filling of proofs of citizenship, may obtain passports. The definition of citizen in this case is one born in the United States, or naturalized, or born in a Territory afterward annexed; an alien woman who marries a citizen, and minor children residents of the United States, whose father becomes naturalized. An applicant who is a native citizen of the United States must file an affidavit to this fact, stating age and place of birth, together with the certificate of one other citizen of the United States, to whom he is personally known, to the effect that the

declaration made by the applicant is true. The affidavit must have the certification of a notary public, under his signature and seal of office; but if there is not a notary public in the place the affidavit may be sworn to before a justice of the peace or other officer authorized to administer oaths. In case such officers have no seal, the official act must be authenticated by certificate of a court of record. If the applicant was born abroad and his father was a native citizen of the United States, the affidavit must state this fact, and that he had resided in the United States and was a citizen at the time of the applicant's birth. This affidavit must be sworn to and certified in the same manner as in the first-mentioned instance.

In the case of a naturalized citizen the certificate of naturalization must accompany the application for inspection (to be returned with the passport), together with an affidavit that the applicant is the person described in the certificate presented. Aliens who have declared their intentions only to become citizens cannot obtain passports. One of allen birth who has been honorably discharged from the Army, Navy or Marine Corps, but who has not been naturalized, should apply to the proper court for admission to citizenship, and transmit the certificate of naturalization so obtained. The wife or widow of a naturalized citizen must transmit the naturalization certificate of the husband, and state in her affidavit that she is the wife or widow of the person described therein. Children of a naturalized citizen, claiming citizenship through the father, must transmit the certificate of naturalization of the father, stating in their affidavits that they are children of the person described therein, and were minors at the time of such naturalization. The oath of allegiance to the United States will be required in all cases. Every applicant is required to state his occupation and the place of his permanent legal residence, and to declare that he goes abroad for temporary sojourn and intends to return to the United States with the purpose of residing and performing the duties of citizenship there

in.

dress of the person to whom the answer is to be directed.

Citizens of the United States desiring to obtain passports while in a foreign country must apply to the chief diplomatic representative of the United States in that country; or, in the absence of such official, then to the Consul-General, if there be one; or, in the absence of both such officials, to the Consul. Passports cannot be lawfully issued by State authorities or by judicial or municipal officials of the United States. Blank forms of application will be furnished by the State Department to persons wishing to obtain passports for themselves, the request stating whether the applicant is a native or naturalized citizen, or claims citizenship through the naturalization of husband or parent.

FOUNDER OF NEW-YORK CITY.

The Mayor furnished the following information to a correspondent in Austria, early in 1895, relative to the name of the founder of New-York City:

All authorities agree that Peter Minuit, concerning whose nationality there is a difference of opinion, arrived in NewNetherlands on the Sea Gull, Skipper Tienpont commanding, on May 4, 1623. He was a director of the newly formed and powerful Dutch West India Company. There is also no divergence of opinion that it was the redoubtable Peter who purchased Manhattan Island from the Indians and founded in the same year, 1623, New-Amsterdam. New-Amsterdam afterward became New-York. Concerning Jesse de Forest, or as you put it, Jesse de la Forest, for which spelling there seems to be no authority, there is a disagreement among the historians. Most of our historians devote but little to Jesse. He was born in Avesnes, Department du Nord, France, in 1465. After a wandering life he found himself in Leyden in 1515. He was a dyer by trade, but was strongly possessed of a spirit of adventure and unrest that ruled so many European people in those days. In August, 1521, Jesse wrote a letter to England asking permission for fifty or sixty families of Walloons to settle in Virginia. The King referred the letter to the directors of the Virginia Company, whose terms were not acceptable to the wouldbe emigrants, who therefore remained in Leyden. Meanwhile the Dutch West India Company got its charter, and a party of Walloons were sent to America by the Dutch proprietors, in 1524. Eight men of these stayed on Manhattan Island, forming a settlement near the southern end, and were thus the first settlers here. This group has been referred to as "Jesse de Forest colony,' but that Jesse ever came to New-Amsterdam is doubtful. As far as I know, there is no project on foot for a monument to Jesse, whose connection with the founding of New-York is too remote ever to receive such memorialization. If New-York City ever erects a monument in memory of its founder, Peter Minuit will come in for that honor. Soon after this George W. Van Sicklen, of the Holland Society, wrote to Charles M. Dozy, Archivist of Leyden, Holland,

as to the historical facts. A part of Mr. Dozy's reply, dated February 24, 1895, is as follows:

I can assure you that all authorities agree that Peter Minuit arrived only in 1626. This is important, as the whole question depends on dates. I must, however, excuse Mr. Burrows for this mistake. As not a single date in his whole letter is correct, at least in the printed copy you sent me, I suppose that it is not his, but the printer's devil's fault.

Minult was the third Governor of the colony; he organized the administration; he made a treaty with the Indians that rendered the Dutch proprietors of the whole island, instead of possessors only by right of first discovery of occupation; he fortified the settlement that had already existed three years. His importance for the colony should not be disregarded, but before his directorship, since 1623, there was a settlement on Manhattan Island that had already received important accessions from Holland, with a supply of live-stock and farming tools.

Jesse de Forest, born at Avesnes between 1570 and 1580, living in 1601 and 1608 at Sedan, and 1605 at Leyden, had applied in July, 1621, in the name of fifty-six Walloon families, who wished to go to Virginia, to the Ambassador of England at The Hague for permission and assistance from the king of that country. The royal answer was not satisfactory. In August, 1622, Jesse sent a petition to the State's-General of the United Provinces asking to be allowed to enroll Protestant families for emigration to the West Indies, as America was commonly called at that time. The Dutch West India Company, which was yet in process of organization, of course highly approved this project; it may be that the attempt of 1621 had fixed the attention of the directors on Jesse, and that they had encouraged him to his address to the Dutch Government. At any rate, the permission was granted, a ship was equipped, and in March, 1623, the NewNetherland left the Dutch shores with thirty families aboard. In May the mouth of the River Hudson was reached. One division of the colonists went on and built Fort Orange, the origin of the present Albany. But the other part settled on Manhattan Island, and the name of Walenbogt or Walloon Bay, the Wallabout of to-day, bears testimony to their being Walloons. It cannot be denied that from that fact-from the arrival of the New-Netherland in May, 1623-dates the permanent occupation of the site of NewYork.

The assertion of Mr. Burrows that the Walloons of Jesse were sent to America by the Dutch proprietors in 1524 (he means 1624), a year after the purchase of the island in 1623, is in contradiction with the statement of the best historians of this part of American history, Brodhead, Baird, Riker, Grant Wilson and others. As for Jesse himself, Mr. Burrows is not alone in doubting that he ever came to Manhattan Island. Indeed, there is no testimony of his presence there; but almost all we know about the earliest history of New-York was discovered not long ago.

It was Jesse who had written the address to England and who was the advocate of the would-be colonists before the Ambassador; it was Jesse who had given the impulse to the expedition by his petition to the States, and had enrolled the emigrants. The doubt that he did not accompany them and the assertion that he went to Brazil and died there repose wholly on the misunderstanding by incomplete knowledge of an act of the Common Council taken from the Leyden archives. Gerard de Forest asked from the burgomasters the authorization to replace as a dyer his brother Jesse, "who had lately gone to the West Indies." The permission was granted on January 4. 1624, and as a naval military expedítion left Holland on the 21st and 22d of December, 1623, it seemed to some authors likely that the word "lately" had relation to that expedition of a fortnight previous. They forgot that not the burgomasters, but Gerard, had used that word, and they did not know that he had used it before the date of that expedition, for it was exactly on December 21 that the magistrates sent the petition for advice to the Aldermen of the Dyers' Guild.

There had been no voyage to the West Indies at that moment lately" other than that of the New-Netherland, and Gerard's expression could not relate to As there is no doubt that any other one. the first permanent settlement on Manhattan Island dates from May, 1623, the fact that Jesse de Forest prepared and organized that colonization and was almost certainly the leader of it gives him a right to be called the founder of NewAmsterdam.

PENSION LAWS, ETC.

To obtain a pension the applicant must file his claim with the Commissioner of Pensions, Washington, D. C., setting forth the military or naval service of the applicant, and the nature and character of his disabilities; the application must also be signed by two persons as identifying the applicant. The Commissioner of Pensions will acknowledge the receipt of the application and order the applicant before surgeons appointed to make a physical examination. If actual disability is reported, the applicant will get a pension, otherwise the application will be rejected. Widows are required to make application in the same manner, and must furnish proof of marriage to the soldier or sailor by a verified transcript from the public record, or by affidavits of the person who performed the ceremony; or by affidavits of two witnesses of the marriage; or by the record of baptism of children. The widow must also furnish proof that she has not married since her soldier husband's death, and that she is dependent on her daily labor for support; also of the death of the soldier; also his identity if enlisted under an assumed name, and if she or her husband had been previously married, the death or divorce of husband or wife must be given. Children under 16 and dependent parents are entitled to pensions, but they must furnish proof that the death of the soldier or sailor was due to his services. Applications rejected by a Board of Pension Surgeons may be re

Total

37,150 24

90,605 17

967,043 $139,053,892 59

In addition to the above there were 3,481 living in foreign countries, to whom $695,353 was paid. Of these 1,737 were in Canada, who received $343,740; 664 in Great Britain, who received $136,452; 573 in Germany, who received $117.751; 72 in Switzerland, who received $14,796: 59 in France, who received $12,124; and 67 in Mexico, who received $13,768. The several pension agencies are located as follows: Augusta, Me.; Boston, Mass.; Buffalo, N. Y.; Chicago, Ill.; Columbus, Ohio; Concord, N. H.; Des Moines, Iowa; Detroit, Mich.; Indianapolis, Ind.; Knoxville, Tenn.; Louisville, Ky.; Milwaukee, Wis.: New-York City, N. Y.; Philadelphia and