vessel would result in a general acilapss. owners can not emulate Cleveland is quite clear. Out- steamers, there are few heavy owners here from whom in ss methods may. be expected. Cleveland’s owners as a ‘capacity and o: experience in business affairs. They 's ina business-like way, and when there is need for any- they do it. The Cleveland owners, moreover, are much an those of Buffalo. Drop the line steamers, and the is very small compared to Cleveland. obbins has been working hard to interest the masters of mae. flag Lisa eeoigtat His enthusiasm and his agree- ing, ts aantil. he is out of sight many Kot them acknowledge . It is clear, however, that the good captain is making very adway in the matter. The masters grant that the signal e thing to play with, but the majority argue that it is of no Grperation of the Mop dseon Tug Company, with headquarters er, a ae town hard by, pugs up the eee -of taxation on ‘ é law provides that only the amount of Sica property ; debts owing against it is liable for taxation, and this gives sa hole to crawl through. Very little floating property subject to erefore can be found by the easy- going assessors. When a cor- ion of such owners is formed, and papers are filed with the authori- giving the capital stock, then the assessors can find something to tax, and then it is that excuse is found by the associated owners for snak- ing Fein: head office into some country place where the taxes are very light. Arrangements can be made with the town authority to get a low aluation on the property, because the locating there is just so much gain to the place, and the incorporators can go where the most favorable terms are made, Maytham has made lots of money tugging at Buffalo, under Buffalo government and protection, and it certainly seems strange that he should create a nominal office in Lancaster to save about 50 per cent. of taxes. The International Ferry Company, which gets a big revenue altogether from Buffalo people, and of which Capt. Maytham is president, also makes Lancaster its headquarters. They are given free use of a dock at Buffalo, and constant police protection during the excursion season,and yet they refuse to pay their just portion of the expense of keeping up the city government. This is all wrong. But about all the steamboat corporations, whose principal business is at Buffalo, do precisely the same thing. Their general managers and sub- ordinates are here, and their offices perforce are here, but their nominal headquarters are in small outside places. They get the benefit of our fire department and our police department, and use the‘foot of public streets as docks without so much as saying by your leave, but dodge the payment of what it costs to furnish them such advantages. There is no good reason why vessel property should be exempt from fair taxation, and there is no good reason why real estate, whether free or heavily encumbered, should be assessed on its full value at more than just rates that the other class of property may go nearly clear. Corporations cannot well be reached under the law, but individual owners of vessel property ought to be assessed under some just and equitable plan. These remarks undoubt- edly apply to all other lake cities as pointedly as to Buffalo. Masters and Engineers. Following are some recent appointments of masters and engineers, in A ome addition to a long list printed last week : B. L. Pennington, Cleveland, O.: Steamers—C. B. Lockwood, Capt. Richard Jollie, J. F. Williams, engineer; George Spencer, Capt. William Cowin, U. L. Smith, engineer. Schooner—B. L. Pennington, Capt. C. W. Lockwood. Detroit and Cleveland Steam Navigation Company, Detroit, Mich.: _Steamers—City of (leveland, Capt. Dugald McLaughlin, Edward Pickle, engineer; City of Detroit, (new), Capt. Duncan A, McLaughlin, W.S. Huff, engineer; City of Detroit, (old), Capt. Duncan McLaughlin, James Middle- ton, engineer; City of Alpena, Capt. A. J. McKay, John Jones, engineer; City of Mackinaw, Capt. M. Lightboy, William Kenyon, engineer. _ Ward Line, Detroit, Mich.; Steamers—John M. Nicol, Capt. Albert Siewert, Joseph Hayes, engineer; Wm. H. Stevens, Capt. John Tyrney, ~ was made through Mitchell & Co., of Cleveland. Geo. B. Milne, engineer; Eber Ward, Capt. Wm. Mclean, Jacob Pospe- shill, engineer; John V. Moran, Capt. Wm. H. Campu, Henry Lawless, engineer ; James Fisk, Jr., Capt. Louis Elliott, Geo. Stemler, engineer ; & Samuel F. Hodge, Capt. P. A. McKinnon, Elmer Tucker, engineer. _ Goodrich Transportation Company, Chicago, Ill.: Steamers—Virginia, Capt.B.Sweeney; Atlanta, Capt.A.W.Rosman, G.P.Roth, engineer; Indiana, Capt. EK. W. Dorcey, Ray Flint, engineer; Racine, Capt. John M. Gee, J. Covyeow, engineer; Ludington, Capt. John Raleigh, J. Buschman, engin- eer; Menominee, Capt. H. E. Stines, G. Griebling, engineer; Chicago, Capt. George Wittey, F. Neider, engineer; Sheboygan, Capt. John Wilson, J. Tomey, engineer; Muskegon, Capt. A. Gallagher, T. Dorey, engineer. J. C. Gilchrist, of Moore, Bartow & Gilchrist, Cleveland, O.: Steamers —wW. H. Gilcher, Capt. L. H. Weeks; John Craig, Capt. J. L. Weeks; R. E. Schuck, Capt. George Bell; J. C. Gilchrist, Capt. F.C. Rae; Cumberland, Capt. J. C. Garry; Columbia, Capt. C. J. Gunderson; Oregon, Olof Olsen; Waverly, no appointment. Schooners—H. D. Alverson, Capt, H. Gunder- son; B. F. Bruce, Capt. Theo. Peterson; W. S. Crosthwaite, Capt. Fred. Goodale; S. H. Foster, Capt. O. Longhway; Verona, no appointment; Gerrett Smith, Capt. P. Duroy. Sales of Vessel Property. The steamer C. H. Starke, owned by the Milwaukee Shipyard Com- pany, was sold to Stevenson & Hoff, Detroit, for $23,0co. She is a good lumber carrier, measures 276 tons, rates A1% and has an insurance valua- tion of $30,000. The steamer Douglas has been transferred by Robert and Lewis Mc- Elroy to the McElroy Transportation Company for $20,000, at Milwaukee. A half interest in the schooner Morning Star, recently sold by A. H. Warren, Chicago, to Walter S$. Johnson, Milwaukee, for $5,500, has ‘been sold to Capt. C. H. Ellis. She will tow behind the George T. Burroughs. John Johnston and Jonas Hanson bought the schooner C. Harrison a marshal’s sale for $1,525, to satisfy claims held by the Milwaukee ae ¢ Company against the vessel. = Capt. M. Christie, of Toledo, has purchased Capt. C8. Geel’s intevest in the steamer H. D. Coffinberry and will sail her this season. The sale The schooner Ruby has been sold by Capt. John McKay to Capt. Hugh Kennedy, of Waukegan, for $1,030. Capt. McKay, Milwaukee, purchased the schooner Hattie Earl at United States Marshal’s sale for $500. Chicago parties have sold the schooner Lavinda to Capt. Patrick Kearns for $1,850. The Lavinda measures 119 tons, and is twenty-one years old. Following are some sales reported from Detroit: Schooner D. P. Dobbins, of Detroit, Sydenham Scott sold one-eighth interest to A. C. Smith, of Detroit, $1,250. Also one-eighthin the propeller Colwell, same to same, $2,000. Schooner William Young, D. B. Millen sold one-third each to J. R. Nostrand, and J. J. McLain, of Detroit, $3,000. Schooner Genessee Chief, O. M. Cash, of Algonac, sold one-half to H. G. Hutchins and A. H. Shafer, of Detroit, $225. Steam barge Swallow, of Au Sable, E. K. Roberts, of Lorain, O., sold one-third to Carlos Libert and others, of Au Sable, $4,500. James Innes & Co., of Au Sable, sold one-third of same to same, $4,500. Penoyer Bros., of Au Sable, sold one-third of same to same, $4,500. Schooner R. J. Gibbs, William G. Richards, of East Tawas, sold one- half to H. H. Pope, of New Baltimore, $1,146. Schooner Owasco, sold by John W. Squires, of Marine City, to J. M. Jones, Sr., and others, of Detroit, $4,000. Following are records of transfers of vessel property made at the Mil- waukee custom house:—Schooner Z. G. Simmons, Jonas S. Hanson tg An. drew Samuelson, Milwaukee, one-half, $975; schooner Jesse Winter, Halow Williamson, of Racine, to Barton Moss, of Bucklee, Waupaca county, Wis., $1,100; schooner Willard A. Smith, Herman Krones to Joseph Miller, of Milwaukee, one half, $150; schooner Odd Fellow, Theodore Plathner, of Milwaukee, and S. T. Lawson, of Washington island, to Henry Meyers, of Milwaukee, the whole, $1,800; schooner Jennie Weaver, J. H. Pereue, of Frankfort, to Abraham Anderson, of Racine, three-fourths, $1,600; tug Welcome, G, Muntinga to E. A. Sonnemann, of Sheboygan, one-half, $900. Lake vessel owners are of course interested in any changes in United States judges. "The new appellate court law causes members of the Milwaukee bar to again put forward ex-Judge Dyer, who resigned a district judgeship on account of the meager salary. ‘The appellate circuit for which ex-Judge Dyer is proposed comprises Illinois, Indiana and Wisconsin. It is thought that Judge Blodgett, of Chicago, is not likely to get ~ the appointment for this circuit as he is already near the age Of: retirement.