Items of Interest

The case known as the Fayerweather will case. which has been in the courts since 1890, was decided by the Supreme Court of the United States last week in favor of the colleges. The case involves a bequest of about $2,500,000, made to twenty different colleges by the late Daniel G. Fayerweather. The opinion of the Court was delivered by Justice Brewer, and held that the case had been previously adjudicated. The beneficiary colleges are: Bowdoin, Dartmouth, Amherst, Williams, Wesleyan, Hamilton, Rochester, Lincoln, University of Virgin'a, Hampton and Maryville Colleges, $100,000 each; Columbia and Cornell, $200,000 each; Yale, $300,000; Union Theological Seminary, Lafayette, Marietta, Adelbert, Wabash, and Park Colleges, $50,000 each; Northwestern University, $100,000.

The annual report of the Commissioner of the Internal Revenue Burean shows that for the fiscal year ended June 30, 1904, the receipts of the bureau were $232,903,004, an increase of $2,163,079 over the collections for the year preceding. The cost of collection was 1.98 per cent, as against 2.07 for the year 1903, and 2.83 per cent, the average cost of collection since the formation of the bureau. The leading States in the payment of internal revenue taxes for the past year are; Illinois, $52,464,271; New York, $26,375,125; Indiana, $24,102,371; Kentucky, $21,757,733; Ohio, $21,091,416; Pennsylvania, $18,874,540.

The Treasury statement of the Government receipts and expenditures show that the total receipts for the month of November, 1904, were $45,576,877 and the expenditures $49,697,547, leaving a deficiency for the month of $4,120,670.

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Spiritual Leadership
December 10, 1904
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