The Oregon statesman., July 24, 1865, Page 1, Image 1

THE: OREGON STATESMAN
is rum.isM eTv:ht mimiAir muiiiiino.
Tin Oregon Prilling and Publishing Company,
V KOIMMKTOHS.
OOlolal Ppr of ttao State.
TKItMS l'orycur, $'1,U(I : Six umiil.lis.l'-'.IKI.
f-'"is iitownw irlffnln ml. I.tyitl Tcmlertwlit
fCilLlutiikmunltiaUiiilrctirrriitMiluc.
ll"iiiMliun' tii iy li" m.'li- liy "'"I! H" rl"' ' " I"
HIit., If null'-'l In Hie trrpni: oTft ).. tnitmttir.
omacjoN
IRON WORKS.
AC. (1IBIU. JIHIS NATillS. . S. MOKUAX.
A. 0. GIBBS" & CO.,
M.niufiii'turorn of
Steam Engines, Boilers,
AND ALL KLNDSOf MILLS;
HolMiiiK" Machines,
IIWI'MI) l'OWt'1'N,
ltciicrs and Blowers,
quurlz Mill,
AiiiulaiiialiiiK TauNt
and NEPAIIATOltf U tlio most approved kind;
COOKING RANGES,
1U3I1,H, etc.
Pattcrii MaUloft-, In all lis forms,
connected with this Establishment.
PLANS AND HPKOIKICATIONS for Mills and
nil kinds of machinery furnished to order, by au ex
fenced druuKLau. QIHB8 k CO.,
SlUTCSBUlK to Ii. Li. JutlOS Sc Co.
Portland. Pec. 5, lHti'l. 41l.f
THE CLIPPER
SAW AND PLANING MILL,
rpiIE PEOPLE OV 8 A LEU AND VICINITY
JL are hereby uoiilled tliut 1 havo rebuilt, anil have
in complete running order, the Clipper Saw and
Pinning Mill,
Four Miles North or Salem,
wliero I have on hand
More than Half a Million Feet
of tho very
CHOICEST KINDS OP LUMBER.
Those who wish to purchase
The Very Bent Bfutcrinl,
will do well to come and examine my Lumber Yard.
My term, are CASH l.V HAND. 4
LATHS PICKETS, & APPLE DOXES
got out on short notice.
ITT I will deliver Lumber at any phiro within the
citv limits. li. 1). TOWL.
feilein, April 17, 1WB. 7:y
SOMETHING NEW!!
New Store, New Goods.
J. M. COULTER
Husjust opened
ment uf
, largo and well selected assort-
fi 1,1 1 LI GROCEBI ES 1
Which lie will exchange for cash und all kinds of
COUNTRY PRODUCE,
ALL KINDS OF
COOPERWARE
Kopt on linnd mid miido to order, at short notice mid
at low rutos. The eel brut cd
Clothes Wringers of Different Kinds.
BASKETS,
And a good assortment of
Useful Household Articles.
Always iu store and for Bale at prices which
CANNOT BE BEATEN.
TO SMOKERS:
OK MEEIISCHAUM I'IPKS, TOUACfO
AND MATCHES,
Mil Slock Cannot be Beaten.
Call and sen me. I will untisfy anybody who
wants to buy GOOD AKTlULf.s,
Cheap for Cash.
Past favors thankfully remembered, and future
...lniii.i.ni Mtannclfllllv a, llil'l I H.l.
1 e-...il ... .1..,., ....pi I. f If,.,,.' .l,.w..rv Store.
rieC'all at I
ommercial street, Siilum.
Illf
PORTLAND FOUNDRY
....AND....
MACHINE SHOP.
First Slrrt l, Hi twee u Ymlilll ami Morrison,
TTAVIN'fl become solo nrnprictorot tliiseslablish
XI uient.the uiilt-rsi;iiH-i1 is ' nrejmred to miiim
factnre ALL KINDS OK STEAM hNOlNKS.of si
fr,.m r,.nrtii foriv horse nower. portable or stationary.
Also, Circular Sow Mills, complete; Hay Presses of
all sixes; I'laninir Marliinrs inoouworuis iniiwrui;
Wroiiglii and fast Iron Work for Vortical Saw and
(isist Mills; brass and iron castings.and wroughtiron
work of everr description.
All orders executed with dispatch, snd in n work
mnntilcH manner. DAVID MONNASTKS.
P. S. A reduction lias been made on all kinds of
work at myshop.losuitllictraileaniicorresponii wiui
California "prices. - limy','. I'-'tf
Win. Helm & Sons
HAV1NO PUKCU ASKD TUB OLD AND WELL
establisbed Store of W. K. SMITH &. CO., and
havtnir recent Iv purchased iu Sim Kraueisc. a very
large stock of Mi IV UVVVS, now otter to me puu
lie a very largo una
Well selected Slock of Fresh Drugs
MEDICISES,
PALM'S,
OILS. ULASS,
VARMSirF.S. KEliOSEXE OIL,
PEKFUME1UES,
Fancy Toilet Articles
AKD
Patent 'Medicines of all Kinds
Together with it
Large Block or Book and Stationery.
All of which is offered
AT LOW llATliH.
The service of Dr. J. C Shnlton, a gentleman
in ever wav rouinelettt. bus been seeureit in ttierotn
pormduiff and dispensing of Medicines, and Physicians
and Customers tuny rely on getting their I'reseriptinns
pot up Cornell. Ml-lff
Store at the Old Stand of II'. K. SMI Til .V CO
Closing Out-At Cost!
A 8 WE INTKN'D miikinu s rl.atiifr in mr BunitiHu,
V we will mr entire hhn-k f irr (rtHnlii h
i'rtcrs Will uu well w cull Htul exiuitiDf our tmx-K.
hMll'li iVCAUTWIilUHT.
Hiilrm. Orrunn, Mnrrli -H, l.V
.V ;.-We wimiI.I tv Aetw in our Old Cnsto
men. riei iullj ihuw wlio have uiimimI account on
our liiHik.
I'lejuw couie forward, fi' iuleim-n, witliwit further
Invluiioii- I'''' " --.
$40,000
irenlnifliM : CirtM-nlsiK-liM
mHK hiahest Diark. t price ill be paid for all Legal
J Tender N"'tes ottered. Applv s,m,i to
8aJeiu,J.iu.a0.I'tj)l 11. McCl'LLV.
I'or Kale.
rt irv nnfi LKOALTen.lerXntes, at reason.
O-tV, VnJ l.leralra. Apply lo m
Salem, Jan. li. I.y I D. M.t l l.l.Y
Gii.1h.v'h la-llif! 3Iouthly.
rilllH nrv sd,I flrrt-clss. Mnotltlr M.rsrliw Is ptiMiah
l e.rrf mnalh. t 4 l.h.n.T .Irert. Nrw York. n,i trrtl t
ttw PseiAe atp l-y 10 .l.iner le.Tleit N'W Ynrk un iht
Mh of the month in irnc of .l.to ol pul'lir.tion. E.ery
one tn th Pacinr St.. .no rrrrnort. .n,.m,i uke n intr
tl in tit. .ucwss of tlie I'u'iric SI"StLr a.i.1. from n. In
e.l rharorter snH nrth. It t th. rlt-.nr tns.stln. nulH't-
en. We will Knd the 1'irna M"TJI.T to ny a.l lrM In th.
I'ntd ftialM for ooe Yar. poftar pre-p.,-1. Vln Ih. re
ceipt nf fir ti.4i.trt im t,w.'l.,a, r tirtatul
-kalt im livid. IHVIP M. liAI.AV I II .
PnWi.ber.. M Inherit ew Tort.
Ktieelnea fHss of the PuirK Nuaratr f.n tm l the
,t.tanni',. Dealer. suir4l v WIIITK lut l lt.
New A rents. Ksn Franeisco: "r tti Asicncsa auw. i.mpa-
,UI Sum. itntt, .N. lots.
VOL. 15 -NO. 21.
it.VV. 1)VI8' t'OHIUIOT WH1LK IS flON-
finkment. Fortress Motirot1, June 5, lfiCi,
VVe liavo tlio aroh rebel still nmong u, all re
ports to the ooiitrnry notwithstitniliiir, Io litis
not stirred out nf hit cssciunta ainoit tlio day
ho was first imtoured within ita thick stone
walls. Ho Iim not tnkmi a single excursion up
tlio Potomuo linoo his Inonroerntinn, eitlior on
gtinbnnt or monitor. In fact, Jo IF. is nlosoly
gutinled ; twenty-iir armed mon stand gourd
over him night and (lay. Two soldiers with
loaded and bayoneted muskets paoe incessant
ly tn ana iro in tiis ooll. Tlieso dungeon sen
tries walk in opposite dirootions to cncli other,
to and fro across the ooll. Tho prisoner is al
ways nnder the eye of one of them. A com
missioned officer, too, continually keeps watch
and ward within the coll.
Since tho removal of the irons, Jeff, Davis
takes his confinement moro resignedly. IIo is
socially disposed, and is ever opening conver
sation which oatinot be kept op, as the olficurs
are not allowed to talk to him. There is neith
er olmir nor tnhlo in his cell. No bonks nor
papers arc allowed him, neither pen, ink, pen
cil nor paper. There are exceptions in the
wny of books. Two volnins are allowed the
prisoners the liible and Bonk nf Common
I'rayer. These two are certainly the two hooks
of nil others most seeded by Jefferson Davis.
Clement u. Clay bear his conhaoment with
the samo dignified philosophy as at its com
mencement, lie occasionally expresses con
cern for Mrs. Clay. Clay is nti inveterate
smoker; tolmcon is furnished him, and the
most of his waking hours mo occupied in pull
ing the soothing weed. His food is regular ar
my rntinns, of which he partakes but sparingly.
Mis cell is barely furnished as is that of his
chief in crime. Tho only hooks permitted him
are tho Bible anil I'rayer Hook. Writing ma
terials and the newspapers are rigidly excluded.
1 lie casemates where Jell, and Clay are
confined possess one great advautago in the
hot weather now upon us. 1 hey ore delight
fully cool on tho hottest days of summer. Cur,
Phil. Inquirer.
Jeff. Davis at Foktrkbs MoNitoK. lie
now walks his cell almost constantly, and
amuses himself as ho approaches cither wall
by trying to put his finger on the careless flies
Unit dot tlio whito-washed surfaoo ; but they
invariably, like the throne he sought to grasp,
elude him. IIo talks in n loud strong voice,
and is very inquisitive. The privates huvo
t net orders not to speak to him, yet occasion-
liy tney win answer a question tor. Modi-
ester llcpublican.
Anotiikii VunsioN of tub "Old Woman."
In a matter of such historical importance as
the capture of tho chief rebel it is important
to be exact in all tho particulars. Tho follow
ing account, given by Col. Pritchnrd to a cor
respondent ol tho Prnvidenco Journal, is sup
posed to bo tho exact truth :
Tho prisoners woro surprised before day
light, cuo limped in a pine grove. They were
nrronitded by forces ot Wisconsin and .Micln
gan troops. Ilia first t nt was seen of Jell.
Davis was Ins appearance in tlio uisguido ol an
old woman, with a nail on one arm, supported
on one side by his wife and on the other by
Miss f Ion-ell, Ins wife s sister, lie hail on. over
nil, nn old cloak with the hood pulled well np
over his head. When the irtmril hade him halt
Mrs, Davis exclaimed, "Oh ! do let my mother
go, bIiu is going out for sumo water " The
guard, it seems, wns not very rnspcctlul in Ins
reply to inadamo : lie exclaimed, "Hell on the
woman, Ilia', s Jell. Davis," and stepping
p and calling attention to tlio beard ol Mr.
Davir.soiil, '-How am you mother?" and at mice
took him in charge. Mrs. Davis said after
wards, Unit was her last resort, and sho hoped
to get him through the line nf guards nut in
that nmiiner to save him. Davis said to Col.
rilchiird, ' I suppose you feel as if vou had
done n very bravo thing, seizing women and
children. I think it was nothing hut an act nf
auilulism." At another time he said he tvish-
il he hud had his arms with him, he would
have defended himself. The Colonel remind
ed him that at the time he was taken ho was
scarcely in lighting trim.
Nbwspapf.rr at tub South. The press
in the Smith, as a general thiii''. have accepted
the new era in good faith, and are willing to
stand up manfully tn the heavy task nf restor
ing order und prosperous industry. till ouo
accord they reprniiato nil biea of a guerrilla
warlare or acts against individuals holding nth
er political tenets than themselves. The lav
ing aside ol all ideas that nave hercttmiro am
mated them has not, indeed, been a cheerful
task, but they have taken n practical view nf
tho allntr and under the circumstances will
give a right direction tn the future. The pub
Mention ol the Journals is now continued nnder
great disadvantages, being deprived entirely of
all intelligence by telegraph, of (he receipt nf
exchanges, of mnils, and nf the distribution of
their journals to subscribers Hi rntiirli the usual
channels, nil tho mnil routes being broken up.
(lie teleernpli lines engrossed hr the communi
cations of the Government to the exclusion nf
all private business. Another evil which weighs
upon the press heavily is I lie absence ol any
currency as a medium ol exchange with sub
scribers. The Confederate money has gone
entirely nut nf use and tho State issues sunk
w ith it. Hank notes do not receive great con
fidence, inasmuch as large portions of their se
curities are supposed tn be Involved in the
pubho ohlirattons or the rebellion. Uolu and
ilrer are almost unknown except in the nanus
of n few .fortunate holders mid then only in
small nmoun's. As an illustration of this fact
nearly nil the jnnrnals advertise to receive sub
scriptions in provisions, and one enterprising
publisher authorizes Ins newsboys t' sell his
newspapers for three pgga a piece!
Tub FltKF.DMEN. As to the former slates
nf the South, we promised them their freedom
by every mode by wuicu one people may speak
to another. t e promised it by the nroclam v
tion of Lincoln. Congress twice ratified this
proclamation, and the people iu two annual
elections have ratified it. These slaves have
won their freedom by their devotion to nur
cause. 1 lieV have Irotn tlie beggining been
true friends. Thi-y have borne onr flag in
battle. They have carried our arms. They
have been slaughtered fur nur cause. They
have aided uor sick and wounded. They have fed
onr soldiers when in prison, and liavo guided
their escape. They have performed the hum
ble olnces ol the camp and the hospital. 1 ney
never liUL'lit against us. Ihey liavo roll,
opou onr promise, and have performed their
part. Without them, and without their pres
ence as a weakness to the eneiuy.we might not
have succeeded. Hr their simple laitu in ns,
following our fleets and nur armies, they have
earned their freedom. The enemy know and
colliers that nil inevitable incident ol their over
throw is the freedom uf the slave. I therefore
conclude that we must secure them their free
(loin beyond all doubt or preadventure, and
iiiamiaiu.il against every danger in any lorm
ol reconstruction mat may be adopted. Slier
man.
Davis ox IUnoino. What are Jeff. Da
vis' sentiments about hanging now f He used
tn talk very glibly about banging others once.
This is what be said in a speech iu :
"What ! coerce a sovereign State ! attempt
In deprive ns nf nnr most iiie.tnnal.le rights!
Let Mr. Lincoln try it, or Mr. Dugl either,
and we will hang llietn higher than Hainan,
and the only difference I should make would
be Hint humorously as Mr. Linodn ia con
siderably taller than Mr. Docgl.ia. we should
hare lo build liia gibbet fstanding en his I
and reaching np In. hand a Icvllc higher than
that for Douglas."
SALEM.
Jm-'F. Davis' I'uhr in Histoky. Thero
need he tin fear flint Jell. Davis will fail tn re
ceive his due meed nf infinity. A traitor him
self and the cause of treason in others, a largo
slin.ro of tho accumulated guilt nf tho great re
bellion rests upon his head, and neither beforo
tho law nor the popular conscience is there a
crime darker than this. The blood ol hundreds
of Northern and Southern men, ruthlessly
slain to promote liia ambition, rests npon him.
For the death by starvation an I exposure of
llimi.fiiiuls of prisoners ho is justly liuld guilty,
for if ho did not order it. ho knew of it and
permitted it.wlien a word from him would have
arrested the barbarous crime. Upon him rests
the disgraoe ol all the illegitimate modes of
warfare used by the South, and he is responsi
ble for the frightful persecutions visited upon
Southern men who maintained their fidelity to
tho Union. History in its worst characters
shows no blacker namo than that of Jefferson
Davis. Nothing but complicity in the plot to
assassinate the President of the United States
was noeded to round out and porfect his career
of guilt and tniilio his uame the most infamous
in tho world's history. And of that we nro
assured, by those who have tho means of know
ing, there is complete evidence. Enough is
disclosed already to mako it probable that ho
knew uf the original plot to abduct the l'resi
dent. If it shall be proved that when this
idea was dropped for that of assassination, Da
vis know and approved the change, and fur
nished tho money that was to pay the assassins
for their frightful deed, there is no single word
that can describe tlie guilt of tlio greut traitor.
Like the institution in whose behalf his unnat
ural crimes have been committed, his name too
will slnnd before the world forever ns mi ex
pression of "tlio sum of all villainies." The
strongest phrase to describe a human minister,
will no longer bo "as bad as t!:e devil," hut "as
bad as Jeff Davis." Springfield Rejmblican.
Tub Condition of Lincoln's Dbad Body.
It appears from tho following extraot fro n
an Eastern paper, that tho body uf the late
President Lincoln has keen converted tn stone
almost, nnd that in that condition it will doubt-
ess be preserved. Tho paper says :
Three years ago, when little Willio Lincoln
died, Drs. Drown and Alexander, the embalm-ors-or
injectors, prcpnred his body so hand
somely that tlio President had it twice disin
terred to look upon it. I he same men, in the
same way, have made perpetual thnso beloved
lineaments. 1 Hero is no blood iu tho body ;
it wus drained by tho jugular vein and sacred
ly preserved, anil through a cutting nn tho in
side of the thigh tho empty blood vessels were
charged with a chemical preparation which
sunn hardened to the consistency of stone. The
long mid bony body is now hard and stiff, so
that beyond its present position it cannot be
moved nny more, than tho arms and legs nf a
statue. It has undergone many changed. The
calp has been removed, the bruin scooped out,
tho chest opened, nnd thu blond emptied. All
we can see of Abraham Lincoln, iu this splen
did colli n. is a mere shell nnd efligy, a sculp
tine. He lies in sleep, hut it is tim s eep nf
nimble. All that made this flesh vital, sentient
and affectionate, is gone forever.
PltF.rAItATIONS FOK NlOWINU Up LlllllY
PnisoN E. W, lloss, clerk in Libhy prison
in March, ldCl, testified that tho prison wns
mined nt tint time of Kilptilriek's raid ; tho
fuse was iu Major Turner's office, and was an
eight-eecond fuse ; Turner tuld him it wns to
set the powder off, ill case the raiders got into
tho city, to blow up tho prison nnd prisoners;
and the powder was tal.en away in May se
cretly ; Turner was a subordinate of the rebel
war department.
John Latetiche testilied that 1 urner tuld him
that Gen. Winder hud been tn see the Secre
tary of Wur, nnd they were going to put pow
der into the building ; it was in 2o pound pack
ages, about HHI pounds in all ; thu hole was
dug iu the ceuterof tlio middle basement, and
thu pnwd r was put down there, and the
ground was then covered over with gravel ;
witness took one ol tho sentries Iroin tlie out
side of tho building nnd placed him over this
powder that no accident might occur ; the uext
day Turner showed witness the fuse iu his of
fice ; the powder remained there till .May, when
the prisoners were nil removed j Gen. Winder
then sent word to remove the powder as se
cretly us possible.
Grant's Pkoouess to Chicago. General
Grunt received a splendid ovation on his wny
to Chicago. At Cleveland the citizens Inirly
captured him. and mado him partake of n
splendid hanipiet; but they ootilii not get a
speech out of hi in. After supper the modest
burn ollered litiusell to the hundreds of fair
sextons who were to bury linn with flowers.
First came a las who placed about the chieft
ains s neck a benutilul nnd costly wreath ol
(lowers. He took li-r baud kindly, and as the
crowd applauded, kissed her. Then followed
a host ol ladies, alt bearing flowers. - Wreath
on w reath encircled his neck until his head was
obscured and his arms full nf bouquets. Still
they came, and he was obliged lo lay the Ira-
grant offerings upon the table. Cheer on cheer
and hurst alter burst of laughter broke from
the crowd as the hero, never daunted or hesi
tating uu the field, blushed and oast about him
iu ignorance what to do with all the floral gifts
The General shook each of thu Indies by the
hand, using his left bund, as his right was badly
swollen from its arduous service in New York.
Nor did he mnko invidious distinctions. A
oolored woman approached him. He took her
liaml kindly and lent his ear ns she said :
God bless vou, General Grant."
South Cauohka Ti'ib Laiiok Question
Ensign C. 0. Xeil, who left he-e on the iiriny
transport W. W. Frnxier last week, for tint
purpose of Visiting the planters uu the Cooper
river, and enlightening them as to the orders of
General Hatch concerning the making of con
tracts with the freedincn, returned to this city
lust evening, He called upon thu various plant
ers iu St. Thomas nod St. Dennis parishes, and
luuuu Ibeiuclieerlul and willing lodo all in their
power tu pr Hiiote thu interests of the common
country. Ihcir great annoyances nre the dep
redations committed by roving hands ol idle
and dissolute people, the majority of whom are
colored. Tln-y are eager lo obtain a supply nf
lield and funning implements, und are also in
Hunt uf horses, mules and wagons. Lnrgu
crops uro not looked fur this season Thu
planters received him and his associates w ilh
thu utmost civility, and spread before them the
best that their home contained. In their con
versation Ihey admitted the total failure nf tho
rebel cause, and expressed thouuclves solicitous
lu seu harmony und reunion again prevail.
During this trip he had the pleasure of witness
ing the signing uf contracts of labor between
I'll teen planters and men who were formerly
slaves. The ooutructs were inudu in accord
ance with an order issued by General John P.
Hatch. Charleston Courier.
SF.cKi.TA.tr Stantox. We Jo not tnke np
a Ctipperhwid paper now-t tlayi Unit ei not
contain a itaihcd, innligmint and nK'nilncimii
attack nn SiattUn, the Sfcrptury of War.
Some of tliwe diatnlit'i are merely alnisivH an J
ilt'iiuuuutlnry. nlhiTi pf't'ifjr wlml nre clairnrd
tu lie bio nfTiiiM'S ; Imt all ir fal'. Time ii
one I'Xplauatifiti of oil trirw nlijnruiionn nf thu
moH vniuiiti!' nn,l ctTiuiciit ofTicpr; and that ii
tbic: ho lini hvv a largely itiftrumeiiUl iu put
ling down I lie rcbcllinii. Hit zrnl hn inter
ip ticlud in indifference. Iii vuTy never lin-d,
and Im biuwi hire nt-rer failed uf thrir effect.
He bin been a energetic njiainnt the fku!kini
and cowftrdljr limnt traitur a fiprtiiiit Jell,
liavhj in the ridn-l ta iiiei. or General f-e in
th? fittld, heiicB th wailing ani cirnnn nt
which he i th lj-ct .SMntnn. refumn at
fimt to wear ir, hu finnlly ernd iha name
C'arnot, Organi-trr 'f Vioinrj. Thi Opir
bead i ftriku al him to vaiu. Chicago Times.
iO ' jj 'ffUll'
OREGON, MONDAY, JULY 24, 1805.
A Keminihchnck of M it Lincoln. On the
day nf tho receipt of tho capitulation of Leo,
the Cabinet meeting wns una nn hour earlier
than usual. Neither tho President nor any
member was able, for tho lime, tn give niter
anue to hi feelings. At the suggestion of Mr
Lincoln all dropped on their kneis. and offered
in silence and in tenrs, their humble and heart
felt acknowledgments to tits Almighty for the
triumph ho had granted to the national cause.
The same day, in tho nfternfion, tho President
was in a fratno of mind peculiarly hnnpy. To
bis wife he said : " Tlio warjis now nbout overi
wo have had a long and wearisome four rears'
siege, and we must travel a little this summer
and recruit. It must lie without luss or (lisplny.
You must write Bob that M must come home
and resign his onptainoy, ami go to his books.
Let him prepare tn earn his own living us I
did, depending on his own bunds ur-d brains."
On the morning of tho day of his dea-.li kinired
conversations were held ns to tho psnner of
pending a portion uf the summer, .';ie what.
disposition should be made of "B';" nnd
" Tad," as he used tn call his tirn sons, Robert
and Thaddous. Western Chrutian Advocate.
Tim Laiiciest Chuiicii. The new Cntholic
cathedral in Philadelphia was consecrated cn
Sunday Inst. Three urclibislsips, 15 bishops,
and over yuu other clergymen, iook part in tne
ceremonies, which were very Magnificent. The
cathedral is a wonderful building. It is the
largest Catholic- uhureli in tnJ United states ;
cost a million nf dollars, and is built solely by
tho contributions of the poorest detiomiiinttou
in Philadelphia. It is the largest church in
North America, north nt tho City ol Mexico.
With tho exception of one or two churches
there, it is the largest on tlie Western Heinis
phero. Tho cathedral 1ms been paid for us it
was built. Each stone laid, each nail driven,
has beon the offering of a faithful member of
tho church. It is n cruciform building, of dark
brown stone ; tlie long piece of the curve, men
Hires 210 feet, nnd thu trnniiept 1,'Jfi. An im
mense dome, surmounted by a gilded cross,
rises from the roof to tho height uf 210 feet
from the ground. Ex.
E"Tho Hungarian Diet, when the Empress
Maria Theresa implored their aHsisiunee, shout
ed "wo will die for our king Maria Theresa,"
This confusion nf the sexes may have another
historic Illustration ; und wo should not lie sur
prised if the lexiis legislature, with that chiv
alrous feeling for woman which distinguishes
till knightly spirits, should civ nut, "We will
die for our queen Jefferson Davis."
"Plated Out." Tlio Copperhead Stale
Central Committee of California held a meet
ing in San Francisco on Thursday. A qiinrum
not being piusent, they qoict!y talked over
matters and adjourned lo meet at the cull uf
the President.
TW It is In bo hoped tlint Jeff. Davis' as
sumption of the petticoat will not establish the
lashiou with his male nditiirers.
, OFFICIAL.
LAWS OF. THE UNITED STATES,
rAMKn AT T1IK
First Session of the Thirty-Eighth Congress.
An Act to provido Intornnl Hovenno to support
tlio tioverninent; to pay Intercut on tho ruhlic
Debt, and fur other Purposes.
(Cimtluueil.)
Sec. 43. And bo it further cnnclud. That nil
fronds, wares, ninroli.iiHli.sr, articles or objects on
which duties are imposed hy tho provntions of
law. which shall bo found iu tho poHtcfisiuu nr
custody, or within tho control, of any person or
persons, tor tho pnrpono ol tioinj sow or roinoveii
by such person or persons in fraud of the inter
nal revenue laws, or with duntgn to avoid pay
mentot said unties, may ho seized hy any collue
tor or deputy collector, who shall liavo reason tn
believe that tho same nre possessed, had. nr held
fur iUa niirii'im or (li.M'n-" nA.rja.iiii,. Hlld Ilio tm.i.J
shall he forfeited to tlio United Simon ; and aUo
all article of raw materials found in tho pmnuij-
siou of nny person or persons intending to maun
facture the samo fur the purpose of heinjjsold hy
them rn traud of said laws, or with design to
evade the payment ot said duties, and al-to all
tools, implements, instruments, and personal
property whatsoever, in the place or building, nr
within any yard or enclosure where such articles
oil which duties aro imposed, as afuro4.iidtasid in
tended to ho wkch oy tiiein in (ho trumlulent mnn-
ufactitro of such raw materials, shall bo found,
may also be seized hy any collector or deputy
collector, a aforesaid : nud tho same nhall he for
feited as n foresaid ; and the proceedings to en
force said forfeiture slmil be in the nature of a
proceeding iu rem in the circuit or district court
of tlio United States for the district where such
seizure 9 made, or in any other court of cnmpe
tent jurisdiction. And any person who shall havo
in Ins custody or possession any such goodn.wareH
merchandise, articles or objects sulii-ict to duty as
aforesaid, for the purpose of selling thu same
wiin tlio design ot nvoi'tiu" payment nt t tie un
ties imposed thereon, nliall bo liable to a penalty
of five hundred dollars, or not less than double
the amount of duties fraudulently attempted to
be evaded, to bo recovered iu any court ot com
petent jurisdiction; and tho foods, wans, mer
chandise, articles or objeetH which tthali bo so
seized by any collector or deputy collector.tnay.at
the option of the collector, during the pendency
of such procwedings. bo delivered to the marshal
of said district, and remniu iu his ram nud custo
dy and under Ins control until tinal judgmrnt in
such propped ing shall bo rendered: Provided,
however, That when the property so seized may
be liable to perish or becomo greatly reduced in
value by kecping.or when it cannot bo kept with
out great exptn-to, the owner thereof, the collect
or, or the marshal of tlio district, may apply to
tho assessor of tho district to examine sai l prop
erty ; and if, in the opinion of said nse!tor, it
shall be uecumary that the said property should
be sold to prevent such waste or expense, lie nluill
appraise thu same; and the ownertheretipoii nhnll
have said property returned to him upon giving
bund iu such fui ui as may -bo prescribed by the
comiiiiHiioner of internal revenue, nnd iu an
amount equal to the nppraiied value, with such
sureties as the said assessor hail do in good and
suRicunt, to abide tho liual order, decree or judg
ment of tho court having cognizance nf the caso,
and to pay tho amount of said appraised value to
the collector, marshal, or olhervviirO, ns he may be
ordered and directed hy thu court, which bond
shell be hd by said assrsor with the romiuis
sinner of internal revenue. Hut if said owner
shall net? lent or refute to trivo said bond, the as
sessor shall isuc to the collector or marshal afore
said an order to sell the same; and the said col
lector or marshal slistl thereupon advertise- and
sell the said property at public auction iu the
same manner ns goods may br sold on liual exo
culiou in said disliiut; and tho proceeds uf the
sr.lo, after deducting the reasonable costs ui ittu
seizuro nnd snle, shall be paid to tho court More
said, to abide its linn I order, decree or lul'-ment.
Hoc. 411. And fiti it further enacted, That all
tho provisions hereinafter made for the delivery
ot roiurn, lists, siaieox-nis, and valuation, mm
for additions to the duty in case of false or fraud
ulent lists or relurs, or in caso of undervaluation
or understatement on lilts or returns, or in ease
of refusal or neglect to deliver lUt or returns
and for the impoBitiun of tines, penalties and for
fcilures, shall ho held and taken lu apply to all
persons, associations, corporations, or companies
liable to pay duty or tax; and any additions to
pav duties, tines, penalties, er furfmturo herein
alter impoM d for failure to perform any duty re
quired tone penormeo, suan ie a no intt'-n
tu be additional to inoso nereinuetore proviucu
Hec. 5U. And bo it furtltrr enacted, 1 hat the
provisions of thu act entitled "Au act to provide
for the collection of duties on imports, " approved
March second, one thousand eight hundred and
thirtv-thrup. now in furce, shall be taken and
deemed as extending to and embracing all cases
arisimr under the lawi tor the collection of hit"f
n si duties, stamp duties licenses, or taxes, which
have been, or may tie h'reaflr, enacted ; and ail
persons duly anthoris'! tuasss, receive, or col
b-ct such unties er lav under such laws are
hertbjr declared to be, and to have been, revenue
oftVers within 1 1 true int nt and meaning of the
said act. and entitled to all the exemptions, im
mumtiuf, benefits, n?lits and priviiegpa therein
cnunit-rat d or conferred.
Hec M. And be it further enacted, 1 hat the
provisions of the siileenth Metiuit of the art ap
pro, d Augut .xth,ighl-rii hundred and lrty
six. entitled "An act to pruvide fur the letter or
raiaxatiFin of th? treasury, and for tlio collection
Mfckeepiuc, Iraiufir, aid disbursement of the
Eublic revenue," aro hereby applied to, and shall
e construed to include, nil officers of tlie internal
revenue, clmrged with the sufekeening. transfer, i
or disbursements of the publio mnnoys arising
tneretrom, ami to nil other persons having actual
charge, custody, or control of moneys or accounts
arising from tho administration of the internal
revenue.
80c. W. And lie It further enacted, That all
assessors nnd their assistants, all collectors nud
their deputies, und all inspectors, are hereby au
thorized to ndinininter on tin and tako evidence,
touching any part of the administration of this
law with which they nre respectively charged,
and where such oaths and evidence are by law
authorised to be taken ; and any perjury therein,
shall bo punished in tho like manner, and to the
samo degree, as in the case of perjury committed
En proceedings in tho courts of the United Htntcs.
M'llUTS, AI.E, nKKR, AND PoiiTI.lt,
Sec. 5.'J. And be it further enacted, That nny
person required by law to be licensed ns a distil
ler, shall, in addition to what is required by other
provisions of law, make nn npplicasion therefor
to the assessor of the district, and before the uittne
is issued the persou so applying shall give bond
to tho United States, iu such sum ns shall be re
quired by the collector, and with one more sure
ties, to bo approved by snid collector, conditioned
that in ensu any additional still nr stills, or other
implements to Lo used as nl'jrosaid. shall bo erect
ed by him, his ngent or superintendent, he will
before using, or causing, or permitting the same
to bo used, report iu writing to the snid assessor
tho capacity thereof, and information from time
to tim. of any cliango iu tho form, capacity .own
ership, agency, or superintendence-, which all or
either of tlio said stills or other implements may
uuuergo, ana that lie will from any to day enter,
or cause to bo entered, iu a hunk to he kopt for
that purpose, thu mi in Iter of gallons of spirits
that may be distilled by said still or sti.ls, or oth
er implement, and also of the qualities of grain
nrother vegotablo productions, or other substuu
ccs put into tbo mush-tub, of oilierwiso used by
him, his agent or superintendent, for the purpose
of producing spirits ; nud snid book shall be open
at nit liiniis during tho day (Sundays cxceptedjto
thojuspection of the said nssessor, nssisetant as
sessor, collector, deputy collector, or inspector,
who make nny memorandum or transcript
therefrom ; nud also ihat he will render tu the
said assessor ur assistant assessor, on the iirst,
eleventh, nud twenty iirst dnys of each and every
mouth, or within five days thereafter, during the
continuance of said license, nn exact account in
writing, of the number of gallons of spirits dis
tilled, mid nlrso of the number of gallons' plaeed
iu warehouse and the number hold or removed for
consumption or sale by him, bis agont or super
iutimdtmr, and the proof thereof, and also of the
quantities of grain or vegetable productions, or
other substnneoH, put into the mash tub, or other
wise used by him, bis agent or superintendent,
for I lie purpose of producing spirits, for the port
ed or fractional part of a tnontli limn next precc
dmg the datn of said report, which said report
shall bo verified by nllhlavit in the manner pre
scribed by law ; that ho will not sell or permit to
be sold, or removed for cnuMiuiptiou or sale, any
spirits distilled by him under and by virtue ot his
aul license, until the same shall liavo been in
spected, gauged, nnd proved, nnd tho nuantitv
thereof duly entered upon his books aforesaid ;
and that uo w ill, at Iho time of rondoritig said ac
count, pay to tho said collector, or his deiiutv.tho
duties which by law nro imposed on the spirits so
distilled. And the said bond may be renewed or
changed from timo to time, in' regard to tho
aiuouii) and sureties thereof, according tu tho dis
cretion of the collector.
Hoe. &4. And be it further onactcd, That tho
application in writing mado by any persou tor a
license for distilling, tho number and canaeitv of
tho still or stills, builcr or boilers, and the name
ot the person, linn, company, or corporation us
ing thu same; nnd any person making a false
statement in either of the said- particulars shall
turlcit and pay the sum of ouo hundred dollars
to be recovered with cosis of suit.
See. 55. And be it further enacted, That in
addition to tho duties payable for license herein
provided, thero ahull be levied.eollerted, nnd paid
on all spirits ihat may bo distilled and sold, or
distilled and removed for consumption or sale, of
Iirst proof, on nnd after the Iirst day of July,
eighteen hundred and sixty-four, and prior tn the
tirst day of February, Nw, a duty of one dollar
and II ft v cents on each nnd everv gallon : and on
and alter reliiuary iir.il, eighteen hundred a no
sixty live, a duty ot two dollars on each and ov;
cry gallon And nil spirits which mny be in the
possession of the distiller, or in publio storo nr
bonded warehouse, on cither tim Iirst dov nf Jnlv
or February aforesaid, no duty having heen paid
thereon, shall bo held and treated as if distilled
on those day a resp-ctively, ami said duty shall
he piid by the" owner, aiMit. or superintendent
of tho still or other vessel in w hicb the said spir
its shall havo been distilled, within live days af
ter the time of rendering the accounts of spirits
so cliargeablo with duty, required to be rendered
bylaw. And the said duties shall baa lieu nn
the distillery used for distilling the same, with
the vessels, stills, fixtures, ami tools therein, and
on tho lot or tract of hind whereon the said dis
tillery is situated, until tho said duty shall bo
paid : Provided, That the duty on all spirits shall
be collided at no lower rate than the basis of
Iirst proof, and shall he increased III proportion
for nny creator strength, than the strength of
tirst proof: i'rovided, further. That any person
who shall distill spirits and use the samo in the
manufacture of any other article, without having
taken out a licuuso and paid such duties ns nio
pr-scribed by law iu relation thereto, shall, in ad
dition to all other penalties ami forfeiture, o li
able to nay one hundred per centum additional
duties tlu-r ooa.
5(1. And hell furilier emictt-il. That tho term
first in of iinid in iIoRtirl nnd in the laws of the t;oi
ted Mute uhittl b cuiitniei, and is herehy dechired
lo nieiui.lhiil proof of u lioioir w hu ll I'liriroiiioitlH lo
liny decrees o Trnllc 's i'etifemnil hyaVoineier, adop
ted hy iu(.ii!i,iiM. ol the Tifiieoiy ll I'liitnieiil, o
.vurnsi iwi-iun. tiuliit-uu lomdml mid litiv, ol the
fiiipeni.iiro ui ti.iv livlt'iH K.tliieli in il s ll.ci limine
ter. Ami in h?v iiur blit s on honor above tool below
proof, the tahto cout.iitii'ti hi the tnmimil fnr iioirc
tors of iq-ititn. prrpiiied by IWessur Sleli,llx-h, un
der the ciipcriiiU'iidt v of Vrofutsnr It.ii ho, und ad-'p
lt d hy thu I'reuMiry fte;iiiTtnmt, MhiH he iiMd and la
ken us kiviii the proportions of Hhsol-iie alcohol m
the liquids unj.'1'.i ami provi-d HttonmiH lo widt h
duties shull Uu ivv'u d, until otlierwiso ordered hy tint
S- cretary of (lie Tre;isury, who i hcrvhy auihorixcd
lo tuhtpl sM'h In iIhuii.tIit and prest ribo iv.eh rules
and reuulatioiis ns l.e mnv deem necessary to ion ore a
uniform eyMcui of hinpectlou and vanning of spiltts
so. icct to duties throughout the United Kittim,
Sec lu. And ho It further enacted, That everv per
h n who shull ho the owner of uoy Mill, boiler, or
other VfMmd, ovd, or intended to ho tim-d, for the pur
port of distilling Fpirhuous liiiiom, as lieremht-lore
provided, or who nli.il. tuive dikii si ill, holler, or other
Vexe! under his snpertutetidemnee, either us Utfent
for thu uwner or on his own account t and etcry mt
tv-ii who slotll use any mil, boiler, orotlur vewo-l, as
aforesaid, either as owner, tiient, or otherwise, shall,
trout dy U duv, muse tine mid ex ait entry, ur cHose
to lw entiTf'l in a hHk lo b key l fr that purpoeo,
the mutiher of fallout of Hpirits duo died, and aUo the
uumht-rof fitllons placed lit warehouse, ami Mo the
uumlH-r Rhl, or rruion-d for eoioonnption or side, and
the proof iln-reot ; which loeik slislt Htways ha open
in tlie daytime, (Suudivs exo-pu-d.) fur ili inspection
i the Hind asm-M'Mir, Histmit uane-wor. rollector, dep
niy ei Hector. ir insp ior. who nniy ittkn auv mimiins,
iiiruioruiolotiis, or transcripts tlo-rmd; mid shall ren
dr lu Mid (Mtor tr irilunL uu:ei , on the Hirt,
eleventh, aot twenty tirst duvs of no li ihd every
month in each year, or willun :ive dnys then-nlier, an
account in diiplnuU1, tttkeo fnon his liooks, of the
uutufM'r of t.'Hl.ut nf spirits d.ptilint, und it! so the
ii u m I r of uhIIoiis sold, or re'tioved for roiouinipiimi
or tl an the proof iheioof, not liffiirn iin-oiiited
fr; and sho 1 1 also keep a lmk, ur books. In a form
to he brifM-ribed by tho Youmiiiouer of iuimtml rev
etoie, mid Ut ho nt-fti at ull Mni.mtdo In mm lor in
lieetion by the nsMNtwtr. asisiHitt aMteuMir, rollector,
d- pniy cuiUctor, or umieetor of Ilia district, wherein
hall oe entered, from day to dy. Iho qnaiittiies of
IfiHiu, or other vei(i-tHi, prw In r Hons, nr oilior sou
muiices pot in'o the mush tub hy htm, his ugent nr u
periltteiident, for tim iiueiNift of prodnrhiK spirits,
and shall verifv, or chiiw lo tm verified, tho mud su
llies, reports, hooks, and accounts, hy unlit ur Hllirnm
tin to tie tftken before I he MM-iwr or npltnol asspM
or other eimi)eteiit oftirer, accord no in the frin re
pored by law, and shall iiiimftmlely forwaid tu Ihe
ii,Uea-tur uf thditnrt onaof the nod dnplirnia ae
eoutils. diilvenlied. as aforesnol i and slmll alu puy
ii, the rolhn lsor Ilia d ilics oil the spirits distilled
and ssdd. or removed (or emsnnipth ur sale, Mml in
sid aci-ouiiW Inriitemed al the ti.no nf render toj the
d'iplit tile Hreoutit thereof i I'rovided, Thai distillers
whodi'tdl or mftiintrtrtncs lea limn one httndrud and
ftfiv h arret of soirits per year may tnnka returns and
n.iv d uies on the first ilv nf each and everv month
tn liea of the lirsi. elrtvehtb, and twenty first dnys o!
ine iieMith. nod furiosli iMiO'ts rorrestMiiioinif iy, Hl,y
ti iiiir to it e ffui'nirT nrtwithimidini i And provnled,
huthi-r, 1 hut ItiMiHty dinllrd iioin grapes shall any a
tux o tenty rirerems per trillion.
Ne. .'1 Arid b it furilier e nur led, That I here shn l
be api"iiited by tim HecreUry uf the Treasury, i
erory rol' lion ihsirirl wtje to same iiihv Ii
nerMirv, one nr more hi-Mtre of stints, trtineil
cut ull "T fMiier Oil, tohitcrf), tijni. ml mher art
it tes, w ho shall telie an ualh faithfu ly to erfnrai
llielr ui.iie, tn socn itrma as urn com msefiner ol in
teroal ravenue sti.il I ioe nlw, and who shall Im u
titled lo rive Moh fees a msv be Used ( Pre-
siiiUtd by sand cittiaaiWAwr,to be paid by lite owuer
WHOLE NO. 749.
or tDiimihicMU'o of the articles iuspueted, uiiodl, or
provided, Ami uuv nmniilaclnrei' of spirits, relliied
coul-oil or other oil. tubneco, cifurs, or other articles
which may hy htw he required lo bo inspected, who
shall return! to Hdmit an inspector upon his premises,
so fur as it miiv be nectssary for the performance of
his duties, or who shall obstructim inspector in the
pei't'nruiiniee. of his dullos, hIiuII forfeit the sum of one
hundred dollars, to bo recovered lu the iiiamiai' provi
ded for other penalties imposed by this rt.
Sec o'.t. And ba it furilier enacted. That all spirits,
distilled as aforasiiid by any person licensed as afore
said, shull, before the suttin 'are used, or rumovvil for
any purpose, be Inspected, gauged, and proved hy
some iiiripeetor appoiuteil lor the perfoi'inaiiee of such
duties, who shall mark upon the cask or other pack
ue ooittainiitg such spirits, in a manner tu be pre
scribed hy said Gommisiiioiifr, the quantity and proof
of the content of such rusk or package, with the
date of iuspeciior, nnd shull multo a return of all
soil its so inspected, and the namo of tlie distiller, lo
the collector, und a duplicate thereof to the assessor
of the district I und the duty imposed by law shall b
puid on all spirits so inspected and not removed forth
to u homled warehouse. And any person who shall
attempt, fraudulently to evade the payment uf duties
upon any spiiits distilled us uforusuid, by changing iu
any timmiei- tho :unvk ttpoti any such cask or package,
shell forfeit the sum at one hundred dollars for each
en; k or pHckhjjo ho aliercd or changed, tube recov
ered ns herein before provided. Ami uuy such iuspoo
tor who shall knowingly put upon any such cusk nr
pack UK ta uuy false or fraudulent murk shall be liable
to i he siune penally hereinbefore provided for each
cahk or package so fraudulently marked, Ami any
pm-4011 wlio shall purchase or sell any empty cusk
with the iiispoutiou monks thereon, or who shall fraud
ulently use uny cask ur package so marked, for the
purpose of soiling any other spirits than that so in
r peeled, or lor Bulling spirits of a quality or quantity
d liferent from that so inspected, shall be subject to a
like penally for ouch cask or package so purchased,
bjuiii, or uw;u,. - - ..4. ... . h -
heo. Oil, And be it further suuefed, .Tint, tlie owner
or owners of uuy distillery or oil refinery, may pro
vide, at his or their own' expense, a warehouse, in
conformity with nuch revpilutioua nsihe Secretary of
the ireusury may prescribe ; and such warehuiiHe,
when approved by the collector, is hereby declared tt
bonded wuruhoiiVo of the United Hrales.aud shall be
used only for storing distilled spirits or lellncd coat-oil,
oi napluliu. and to he mulur Iho custody of the collec
tor or Ins deputy. And the duty on the spirits, coal
nil, or naphtha to red iu such warewouse shull ho paid
before it is removed I rein sueli wuroliouse, unless re
moved hi pursuance nf law.
See. til. And be it further enacted. That all dim i I led
splrils, and till rt dined coal-oil and luiphtlio, upon
wincii uu exciso duty Is imposed tv law, muy, alter
being inspected, gauged proved, and marked by the
inspector according to (lie provisions ot tins act, be
removed, without payment uf the duly, under such
rules nud regulations, ami ttpou tho execution of such
transportation bonds or other necuritv us ilia Secreta
ry of Ihe Treasury may prescribe. Tho said spirits,
oil, or tmphlliuo re moved shall be transferred direct
ly huiii Ihu distillery or rcllnery to a hooded wuro-
House, estuoiiiiiuii in con tommy witn law an treas
ury regulations, and may ho transported from such
warehouse to uuy one oilier houudud warehouse used
for the stofmre of distilled spirits, eoul oil, or naphtha.
Ami after the urrival of such distilled spirits, eoal oil,
or uuplitha, nt the bonded warehouse within the dis
trict of the assessor to which 11 has been truitsturrod.
it shall he iiguin iiuqiectcd, c i' duty shall be as
sessed und paid on any dellcleaey or rediiciiuu uf tbo
mnnoer ot proor gallons neyonu sueu auowaneu tor
leakage us may bo cHtuhlished by tho regiilutiona of
tne commissioner of internal revenue, received at the
warehouse, from the number of proof ua I lions as
si ii ted hi the bond given ut the ph.ee ot shipment.
And any distilleti spirits, cohI oil, or naphtha lu the
public warehouses shull be subject, to the stitno ruled
uml regulations, mid nd eharuealdo with the same
eonts mid expenses in all resioet in which Imported
goods deposited in pmdic store Untitled win e bouse may
be subject j and shall he in charge of a proper ollicer,
to ho designated by iho Secretary of the Treasury,
who, Willi the owner and proprietor of the wuruhoiiee,
slmll have the joint custodv of ull the distilled spirits,
oil, or tniphtliu so stored iu said warehouse, which
shall bo at the risk of the owner ol the said spirits,
'jll.ur naphtha. And all labor on tho same shull bo
performed hy tho owner or proprietor uf the ware
house, under thu supervision of the oltlcer in charge
of the samo, and at the expense of said owner or pro
prietor ul Ihe wurehouse. And no drawback slmll hi
any ruse bo allowed on any distilled spirits, cool oil,
naphtha, upon which an excise duty shall lut.vo beeu
pi need ilia bonded warehouse i i'rovid, That uuy dis
tilled spoils, coul oil, or naplithu may be withdrawn
from the bonded waivhouse after payment, to the col
led or of iniernnl re vein in for the district in which the
warehouse is snooted, of the duty imposed by law,
or may be removed without payment of the duty for
Ihe purpose of being exported, or for the purpose of
being redistilled for export, after the quimlity nnd
prool id the spirits, oil, or nuphtba to be removed has
been awertaiuud und iusrected according to the pro
virions o law, uuder sui-h rnliM and reitulations and
mid the execution of sot h bond or other security tis
tbe Hceretarv nf the Treasury may prescribe. And
Hlt KpiiHft, Oil, to i.....i..i. ......... .4 j:..:ii..i
shull w returned In tlio warehouse and shall be again
inspected, und the duty shall be paid tu the said col
lector on nnv dclictciifv or red uc l ion beyond Ihe al
lowance for Ions by rudiilifhtlioii established bv the
commissioner of iiilernul roveuue, in the number nf
priHit gallons received at the wurehouse for the pur
pose ol Oelug exported, as u( oceanl. Aim nollilug in
llns sectiuu shull he coiislrni'd lo prevent the manu
facture I'or exportation, without pay men of duty, uf
medicines, preparations, compositions, perlitQiery ,ofl
mcl ics, rordiiilrt, and ui her liq uors inaiiufaei ured
wholly or in part of domestic spirits, ns provided for
in tb is m t.
M-c. ti'i. And be It further enacted, That the entries
required to be mode in the books of the distiller, as
uforetcid, shall, uu the Iirst, eleventh, ami twenty first
days of each and everv mouth, or w ithin live davs
ibereHlter, be verdiod by uhiIi or allirmatifin of tlie
person or person by whom such entries shall have
been made, winch oath orutliruiallon shall be certified
ui iho und ol such tntries by the assessor, ur assisiaut
uuMor. or otlicer ndiiiiuisierinislhu saiae, aud shall
he, iu subHtuiM'u, as follows t "I do swear (ur nthriu)
that Ihe for going entries were made by lue on the,
rened live days speciiicd, and that they state, accord
ing lu the Itest ol my kuowledtfo ami belief, the whole
iiiHtiinv of epiriinoas luiuor diililkd and sola or le-
moved for cousuuipttuu or sole, ul Ihe distil hi ry uw bed
hy in ihe coiiniv of , amount his: lo
gitllons, iici-oidiiig lo proof preset IIhmI by the laws of
the I'nited Shite."
Sec. lt. And he it further eimctetl, 1 hat the owner.
lueut, or NiiH:riiiieiiileui alortuHid, shall, In cue ilia
iiftiml entile reiiuircd lu be made in luss oouka or
lies set shull not have leu iiuuIh by huintell, aubioiu
lo the oath or iilllrnuitioii oft tie pursuit by wliuui ihey
were made the lollowing oulli or alinmalion, lo Ih ta
il as aforesaid : "J do swear (or atlirui) that. In Ihe
bcul of my know ledge and belief . Iha loregoimr en
hits are jimt and true, und thut 1 have taken till the
etios m in v power lo uiuke lliem so.
Sec. hi. And he it farther euarted. That thero shall
he puid ni nil beer, liqer beer, ale, porier, and other
similar fermented liouors, by whatever name such
liquors mny be cidlid, a ihity uf one dollar tor each
nud every bttrell rouliiiiiing not more I torn thirty-one
ifiillous, und nt a liKv rule lor nny label qoaiiiiiy, or
for Imciiotml parts of a barrel, which mIiiiu be brewed
or iiumiiluel uied and S"ht, or remove for eotisniiiption
orsnle, within the lulled hinies or Ihe ter r lories
thereof, or wiihin the liuirici of lohmihim which
l;tty shall be paid by ihe owner, eu'eut, nr auperititeii
h ot of the brewery or iiremiaves in which aiieli fer-
inenied liiiuors slmll he mide und slmll be paid at iha
limy of rendering the aerouuts of such fermented
piors so rhurumble with duty, ns I.ereiimHor re-
imnd: rrovitimt. llmt iruriionul twnt of a latrrui
sball bo halves, thirds, quarles, sixths, eibths, and
sixteenth; and any haitnmal part eoutaiiiing less
1 1 nt n one siMeeiith shall be Hceounled oiiu sixteenth
sludl he uceonnied one sixteenth t m'-M than una six
teenth, and not mure than uue eighth, ilmP Im uocuiiu
led one etglith i more than one uitilh, and iml mote
ihuii one iih shall he accomiud one sixth j more
limn one rixth, and not mute than one quarter, shall
Ik- u coon ted une qiinitt r i iihou limn one qnuiU-r. and
not morn than one ibird, shell be areiiiiittvd one third;
more than fiitu third and not more ihuu one half, shall
be accounted one borrell i I'rovided, further, Thai
beer, u r biwr, ale, itorter, and other fermented
liquors in hollies, shall he aiMe-sed, aicordiiig to the
rpmotitv ruiitNiiied therein, al the rate of one dolhtr
loi ihirtv one gNliotis, wh u Ihe duty ttua uofc beeu
ineviuudy pai I mi t'.c li pi-T cmitniiil lltrriii.
See. Im. And be it fuilher enacted, Thai every per
mai uwiiiniif or oei upymg nny brewery or premises
sit or iiiioieh d Ut lie iiMd tor ihe purpose uf biuv
nitf or iiiuking en Ii Ii-rmented liquor, or who slmll
huve such premise under hoj tontiol nr snperiutvinl-eio-e
ns ueiit for the owner or oceupaui. or shall have
in hi Mesioii or ruslifly nny vesel ur veaseta in
tended in e used on said premises lu ihe maiiohictnre
of beer, luger bt;er, ide, porter, or other viimlur ler-iiiciit'-d
hqiion, either us owner, uncut -r oilier wise,
sl'Ml. fnoii duv lo lUy, enter, o e .use lo lie entered,
tn a bMik I" be kepi by him for liwt parp se, and
liM h sliell be I'peu ut i II limes, (sxcept SiiluU)
bi'teeo lite riiii and st-ttini of the smi, for Iha m
Rpcriioti of mud aseor. nnttaut a!M.r. eolleetor,
deputy inltertur, or iiisH Ctor, who may take any tutu
ii t or mem oruiiduuis ur Imnm-ripts thereof, the unau-
lily, pet katfes, ur naiuber of Imin ls and fractional
p.nls of bur i els o lermetileU Inpiors in.ele, uml Ml mo
llie qoMiitity sdd,or reraoveit fureonsninplMMi ur sale,
keeping sKmnils s-Totiot ol Ihe severul knoU and de
scriptions; and sliuli tender to said aaeaor or assist
ant aeiiaor, tui the lirsl dy ot each mouth hi each
year, tr w ithin lii iiay theieulter, a general ac
count in writiuir, l ken lima his Uxiki, ui tit qiuuitl
ty or uuiuln-r ol barn Is an f nn-iiunal pttrte of b.trrvls
nf eui b kind of ferttivuled liquors ni.le, and aloul
thaqoaiiutv sold, ur remoTed tor eonsuiopiioii ormle,
for one month pm eding said dayi and shall verily, ur
eattse to be verified, the suid entries, repirt. books,
snd general aeeounu, and Iha farts lliereia swi forih,
mi oaih or atttrms'ioii, to lie taken beloie Iks a-etr
or BMHtant hmm or, or other eompeteal oiherr, ao
eordtog tu ihe form required by law t and shall ium
dmtely f(,rwitdUthec.dlei'tr of lias disirirt saie uf
Uieseid dii(.luaie Bceounis, duly certified by tbe-aa-
MH.r or u.isiHUl aitstr. and slmll aiau py U tlie
mid cothtior in dunes whteb mm uuiHd by law on
ihe Imnor nitde and dd, ur ra"Mvwi for rotmioipuon
orsMle. and la Ihe seel armtie MewbawHl, ai ihe
timvo! reederimt Hie dopihMte atcouul U. en.nl as
afieaiil. H a wbr o-annlaiturer uf any beer,
1., r r, r ale, Diiufw lores Ihe suuie hi vtw vol
t-,ie.u dittiHi.auduwus vt occupies a d. put or wan-
hook .ion i icn ri4
Ofsvry lesnrlptlnti NKAThV ntnl PItnMPTI.Ysxttoutid
It A TUP ttV ADVKUTIrlNO:
hi'rnl sdvertleineii)H, I). 00 in r snusrp. lrsl (iissi-Uoii
$l,(Mtpnrli oiiM.-aupnt Insitrtton.
l.KirsI sii'f nil translriit sitvertlscinpiits mast he prcrisld to
Insurr lns.'rilon.
Ailtitintsirntors' notices, nnd nit ndvsrtlsements relsttnfr ts
tlie culrila of dfCHSSfit I'i'rsntis, must tiu (ircpslrl, tinlifm nr
drrt-il in lil I nli vii liy tiiu county Ji'i'lg?, sml Kusrsnteed to ba
palil by Itiin.
Ailvurtuitis Mils ant paid within ens ypitr froir tlie time
when floiiirset".!, will tie Inrressfd twunty-dve per tent, each
yi-nr pnymi-iiiw netrlnrtMl tlnrenrtr.
house for the storage nnd sale of inch boor, lager
beer, or ale iu another collection district, he may, Ill
Blend uf paying to ihe collector of the district where "
the same wus muuufaetnrud the duties chargeable
t hereon . present to such assessor or asnisrnnt assessor
an mvoice of the quunlity or number of barrels nbout
tn he removed fo. the pm-puse of storage and sale,
specifying In such invoice the depot or warehouse in
which u inieiKiH lo ntaco such her-r. hm-M 1k. nr 1
ale; and thereupon such assoKSor or assistunt assessor .
shall indorse on such invoice his pertnisKiou for such
removal, and the assessor or iissisuint assessne nlmil.
al the same lime, transmit to the collector of the dis-
uici m wnieii such depot or worehonso is situated a ' '
nuiiiiruio or siteii invoice: nnd t mreu W thM maim.
fncttirnr of the beer, luiur beer, nr nla so mmovs.fi
shull render the same uccouni, mid puy the same du- .
ties, and he subject to thu suuie liabilities nnd ueimltlM .
hs if the beer, luirer beer, or ale hud been manufac
tured in ton district lo which the same has been re
moved. The commissioner of internal revenue may
prescribe such rules ns he may deem necessary for the s
put-pone of currying the provisions of this section Into '
etleer.
Hue, GO. And be It further enacted, Thai the entries rosds
In the honk required to lie kept hy th forreolnf suction
shsll, on sshl first dtijr of rsch nud evury mouth, or with lu
ten dnys thereafter, lit verified by the osth or alurnistlon .
or tlie purion or persons ny wnom sucii entries shall Iist
oeen uiKue, wtueii usin or siurnisiion siisii ns oertineii si in '
end of such entries by Ihe assessor tt ssiletsnt assessor, or :
oilier eoiiiiieirnt ufllcor ndmiiilsU'rhig the same, and sliall be, ,
m lurwisiice, a rnilowti "i tin swemr (nr slnrm) tiist In.
roruKoliiit entries were marie by me on the resHMitlre days
specified, and tlint IhsyvtHte, accord inn to the best of Itnow
tcilne Slid belief, die w'lole ipisiillly of fermented liquors eh
ther brewed, or bress I and sold at th brewery owned bv
, in thu county of , amounting to barrets," .
Pro, Of. Ami tie it rurtiier enacted. That th owner, ssent. -
or superintendent s foresaid, shall, In esse the original entries
requtrwt to Im imtrie In Ids lunik ahall not have been aisde
by himself, subjoin lo Die osth or oil, r unit Ion tho followlujf -oaih
or nlllniMillon, to tip taken as aforesaid : "I deswesr (of :
smrir insi, lo in ucil oi niy knowieilK ami belief, ttwiori
goltiK entrlef are Just and true, and Mint I have taken alt the
iu oh m In my power to mnke IbarM ao," ,
pec. m, aiiu ue u mrutrr cnncieu, 'mst in owner, sienw
or utc riot fin lent of any vcssifl or vessels used In msklo(
renoeoli il liouors, or of nny still, Imller, or other vessel used i
In tlis ihsiills'lou of spirits on which duty Is payal le, who -slmll
iiffili-i'l or refoae to make true and exact entry and re
port of tlie nniiic, or to do, or cause lo be done, any of th ;
thlniM by law required to be done ns aforesaid, shall forfeit
for every iiit ti nettlect or refusal all Hi liquors and spirit
ninile by or for hbu, nnd all the vessels used In making: ths
sntne, sad Ihe stills, boilers, and oUier vessels used tn rilstll-
Isttmi, toKelher Willi tlie siiiu of Hvs Ii uml red riollars, tone
recovered Willi costs nt sultj which ssld liquors or spirits,
sllti (be vt'NHels coiitslnln' the same, with all the vessels t
UHL-d in mnliliift theiriiiiu, mny ho elft.-ri hy any oetleeloror
diiuly collector of Interns I duties, and held hy htm until a ;
isien simu ne una uierenn scconiuiii to mw : Provided,
Tlmi siu-h selBtire tie made within thirty dsys after the causa ,
fur ihe same slmll nnve come lo the ktiowlefise nr theoolleot-
nr or deputy Co I tec I or, and llmt proceed I nis to enforce said
forfi'lture slmll ImvelH't-n vonnnenciyl by suoh collector will,
In Iwenty days after the sclsure thereof. And Ihe proceed- '
liers to enfcirce snid forfsliurs ol snid (import y slmll be tn Iho
imturo of a prnueeiUiiK in rum, in the circuit or district court
of the United Btiihs for the dlsirl't where such selsurs ut i
uinile, or In stiy other eoii'l of oonqivieiii jurisdiction,
nec. . aii1 Ue It TiirMitr cimclvd, ThtU lo all esses in
which thu iluili sf.ires.iid, pnyahls ull spirits dUtlllcd snd
old, or removrd for oinm-uiqiilon or aide, ur beer, Inner beer,
ale, porter, and other sloillnr fermented liquors, shall not be
paio ai nio tune ot renin-mix tne account of tlie same, or si
tlie ttino when they sball huve become uny a hie, as herriu re-
quired, to tho cnlb ctor or deputy collector of ths district, the
person or persons chsrKeable Iberewllh slmll pay, in Silill-
lion, Urn pur centum on the amount therm.!; ami, until such ,
ilut lei, Willi such addition, tdi II be paid, they shall be and
remain a lien upon the distillery alters such liquors have
iK-tiu rilsillh-ri, and upun Ihe brewery where such liquors hav t
been distilled, and upon the brewery where such tiquonhavs
been brewed, and upon Ihe stills, boilers, vats, and sll oilier .,
tnqilrnieiils therrlo belniiKlUKt d upon th lot or tract of
laud whereon Ihe distillery or brewery Is situate, until tlie
same stmll have been pri. And In esse of refusMl or nrxleul .
to puy snid duties, with Ihu addltiuti, wllhlu ten days after ;
Ihe same slmll hnvo become payable, lbs amount tbtreol
may ue recovered oy iiisirsmi and sale or Hi goods, ciml- .
tela, ond elTtclsof tho delinquent.
Hoc. ill. Ami be ll further enacted. Tlint every person II
cetiiiil ns afonsiiid lo illstll sidrHs, r llceusul as a brewer, -
who shall nettlect or refuse lo furnish thu account and ilupll-
cute thereof, as berclnbefore provided, or who sliall refuse la
lieriuit the said assessor, ssslataut assessor, aolloelor, or deft
uly collector, or kusuevtr, lo examine Ihe honks In the man -nrr
provided for, when requested, shall for every mich refus
al or neglect, furMl the sum of three hundred dollars.
LICKXtfK.
Pec. Tl. And be It further marled, That no person, firm,
coiiqiany, or corporation shall be ruitSKi'd in, prosecute, or ,
curry on any trade, huainess, or profession, hereinafter men
Honed nnd di scribed, until he or tiny slmll hav obtained a
lieeiise ttierefor In Ihe maimer hereinafter provided.
K, 7J. And be It further enacted, That every person,
Ann, company, or corporation rniuired by this act hi obtain
a limine to eninKe In sny trade, business, or profession, for
which a license Is required by law, slmll register with Uie as- ,
til nut assessor of (tie sssrssmrnt dlslrkt, lu which he slmll
ilrilitn to carry on such trade, business or iirofvsslou, first, .
tils or their name nr sty If?, and In esse of a firm or roaipsny,
the names of the several persons conitlluthi such Arm or
company, snd their places or residence; second, the trade, ,
holiness, or profeinlon fur which a llcenst Is desired ; third,
tho plsce where such trade, business, or profession Is to be
carried on; fourth, If a rectifier, tbo number of barrels be
diilyns to rectify; If s peddler, whether he designs lo travel
nn foot, or whli one, two, or ..tore horses; If an Innkeeper,
ttie yearly rental value or the house and property to be oc
cupied for said purpose ; tf not rented, tlie assistant assessor
nlrnll value Ihe same. All or which fads slmll be returned
duly certified by such assistant assessor, both lu Iho assessor
r.i-.i.W'.-ori .'-"v..v'..,r,'n.:!.'.. ; i rA'iL! ,'.r.r'.v.,i''U, ;v.f " J-?
as hereinafter provided, aurh collector or ueputy col lector
hall make out and drlirer a license fer such trade, business,
or profession.
eec. 78. And be tt further enacted, That If any person er
liermus slmll exercise or carry on any trad, business, or
proftsslou, or do sny set hereinafter meulluued, for Hie ex
erjiiiior, cirryiuit on, or dolus of which trade, business, or
profciedon, a license Is required by this act, without taking
out such license sp In Uml hehnlf required, he, she, or they
slmll, for every such offence, besides twins lUMs lo the pay
inenioi in isx, we sui-iect t imprisonment lor a lerui not
exceed I rig two years, or a flue not exceeding five hundred
dollars, or both, one it mid y of such line lo the us of th
Lulled Slates, the other molrly to the use of Ihe person who
shull first sivellnformstlon uf the fsol whvsbv tsid forfeit
ure wni Incurred.
Sec. 74. And be It further enacted, That In ererr license
to tie taken out under or by authority of this set, shall be
contained snd set forth the purpose, t raise, business, or pro
irssion lor which men iicens is sranicii, and Ihe nsuit sua
place of abode of tlie person or Ji-rsous taking out Uieiamr;
If for a recillirr, the quantity of spirits authorised to bo tee
tilled; If by a peddler, whether authorised to travel ou font,
or with one, nr two, or more horses, the time for which such
license it to run, and the dais or lime of it-atitiiif such II
cruse, and (eaeepi in the case of auctioneers and pedrilvrs)
tlie place at widen the trade, busineas, or profession for
wiiivn sm-ii license is granted shall he carried on; 1'rovliled, ,
Tlmt a license ((ranted under this act shall not authorise the
netson or person, (except lawyers, hyilcians, surgeons,
ih'iiltMs, cuttle-brokers, horsr-denlers, and auctioneer!,) or
Ih in, company, or corporation mentioned therelu, to exercise .
or rarrv on the Irtulc. bniliit-a. or iirof-alon m-i Iflnl In
such lli-ov In aoy other place than Ihat mentioned therein,
or otherwise provided ; bul nothing herein contained almll
prorn. hi in Horn are nr foods, wart, or merchandise ta oth
er placra than tin piscc of business, nor lit a tie by manu
fsrtiircrs or producers of their own xoods, wares, sud mcr
:luindle, at the pl ice of prutlueiloii or manufacture, or st
their principal office or place of business, provided no Roods,
wsrea, and merchandise almll lis kept for sal al such office.
And every i ramn eiercislits or carrylus ou any trade, busi
ness, or profeaalon, or doing any art tor whlvti a license Is
required, ) mil, (,n demniid of any oltlcer of Internal revennr,
produce nuch hcviiai', and en let hs slmil do so, may be tak
en snd deemed lo have no Hc-ue. And in ease any peddlsr
shall refuse to produce his ur bi-r license when demanded by
any ofllctr of Internal rt-veuue, said oltlcer may seise the
horte, wajtott, and eotifeiil, or pack, bundle, or baiket of
bsfket of sny person so rtluiln, snd hold ths ssnte until
Ihe license In produced. Ai d all Ikensr granted after the
tint day of Hay In any year shull continue lu force wild
ihe tint day of JUy uett succeeding, and shall be Isiimt up
on Ihe pniiieni of a rstable proportion of the whole amount
of duty Imposed for tut Ii lleenae ; and rath Itcens o (.rant-
d sball be dated oil Ihe first dsy of the Uiolilh In wlitrb the
lUblllty therefor accrued.
Ike. And be it further matted, That upon the death of
any pet nn or persons llcensi-d under or hy v Irtus of this act,
or up u th removal of any parson or persons from Ut
house or premies si which Ihe trade, business, or ph fettle n
mentioned tnsurli lrtni, authorised. It may sud aha II
be biwfol for I Im r-'tl. 1 1 -r h suiborite, by fudorsruieiil on
such lieciiw, or uii t as the comniUuloutr of lulernal
revenue slmll dlirt , tlie p raoo or persons so remittor, aa
aforesaid, lo any otlr place, lo carry an th trade, bust
lo w, nr prod miou specilted lu such license, al the plac Ms
wiiUh mill person may have rruiovcd, or the ei ecu tore or
S'liuliilslrstors, or Ihe wife nr child of such dtceatcd person,
or Urn au'suceor srsUns of such (rersoii or persons so re
moving s aforesaid, alio ahall be posarsaed of and occupy ,
the house at premises before used for such purpose as sfurs
aid, In like nmiiner to raerrfse or carry on the sauic trade,
iHtilne, or pr-ib m1u meulioie't In such Ik elite, la or upon
ih Mnn house or preouses alablchsatd hhob or persons.
aforesaid, drceasetl or removing as before mentioned, by .
ir la nf aurh lli-rnse befnrf, eirri id or carried on such
trade, business, or proftsslou, for or during th residue nf
the term tor which such llceti was originally granted, with
out taking out any Irrah lei for Iha residua i-f inert term,
until the eiplrntlon thereof ; Provided, always. That a trso
entry uf Ihe premises al which such Irade, biuintM, or pre
feMion shall fonllnur In he exercised nr carried oa, ss afore .
aid. alialt ihsr-Htpfm he ma'te by, and in lb nam or aasa :
of, iho person er person or persous lo whom such sutawrtiy,
as toraid, shall be granttd.
eve. 16. Ami ) It furihr enacted, Thai tn every case
wh, r more than one of Die pursuits, siud-iyiurtils, or eoca
pAtlons, hrreinftr dtsctihnl, shsll be put sued or carried
ou In Die plarv hy th earn person at the same Itnte,
eaeert as Uierela mentioned, Iicens Bust b Uki-n out fnr
eh according lo Ut rales severally pfescrllwri : Provided,
Thai lb cilie and luwti lutein a Ir lauutilatlon than sll
Ihonsand persons arrardlng l Ut last preceding census, ena
llcenaa, If so applied for, Miay embrace lb business of IsumI
warrant brokns, claim agnits, and real resale agents, upo
pjmenl of lb bisbrst f lor license spphcsbi to giUier
un or said pursuits.
rVe. TT. And be It hirlher eoarted. That no nncOoneeT shall
be Bulhortsed, by virtu of hi license a such aucll-eer, t9
employ any other person k arl as saolMtfioajr la his iehalf,
ekrepl In his own slor or warereHise, or In his prifrace, er
by virlu of said 1 1 - la sell any goods or ulber proprly
at pi i tai sale j and any aai-lioiieer wb shall tell any guwla
or eimtnindllie, otherwise lhB by auetioit, witboul having
lake onl a llcrnae for thai pf rpoe, all, II b subject and lia
ble lo Ihe pensliy Iwo-sed upon pt-rjns dealing In, of re
taitiog, iradiiiK, or a fling any soch bwhIs or eommolnie
sitbout lieeii, noiwilliauiellng any hceitf granlnl, aa
alura-eald.uf th pr, ol eserrlslng or earrylng on Ihw
, irswl or bub-a uf au auctioneer; and where such goo. I r
(iMueMjit, ate Ihe properly of any pwraon or persons duly
hvi,ed loiltal In, er rtlail, or trad In, or sell the same,
oeh person er persons having mad twsful entry of his. hr,
or their house or prrmt for stn-h pnrwt, 11 shall and may
b lawful fur sny prn efttlnt or carrying on Ut Ira.ba
or business of au auelioiiaer blug duly llrtoaed fur Uml pur
p, to tell turh gnuds or eomtnodllirs fur snd oa behalf of
neb person or person in said bouse er premuMf, wiUioai
lko.g otil a separal Iteenwe tor such sal. Tim prortslone
of tbi eeetlnn shad n-H apply to judicial or executive nicwra
loskliig aucllnn sale by in tu o any judgment er of
any r airt, nor pubtie tales mad by executors snd sdmini
tral.irs. IVe. TH. And b ll further .aaclerl, Thai ne Hesnss heretn
b ftr pruvidwl for Shall, if granted, be held, or construed to
mpt sny person carrying oa In trade, btumees, r prw-hvsi-.a
spteiflp.1 la aid iKvime fran any nhy r puoedi
mnl provde hy Uu- Itwe any slat IW earrvlng on tweh
tratle, imsiness, or prnfr-, wdhm) ao.-h state, or la any
manner to aaihorts Ih iHMafMcttint er aimutaee of
net (rod, lauliuti. ta orule-aiQtw eoBUary to lb Uwa !
' h slate, or nt places ubibdd ly municipal Uw ; nr
shad auy sovh liwsus be U-ki or ceaattued to prtveai or pro-