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About The Oregon statesman. (Oregon City, O.T. [Or.]) 1851-1866 | View Entire Issue (July 31, 1865)
C J THE OREGON STATESMAN , ," is ruiiLiwiKii twr M DM U A Y MOIINISa. ' The Oregon Printing and Fubliihing Company, PROPltlETOKS.- ! OfBolal wpr of th atat. T Kit MS-Per year, 1:1,(10- Six months, o.,uu, r-irTlitiltmtHartrirlr.eiiinfitrln. Ltyal TtndirnoUt trill Into oiUifittthoircwt'tnttiUiM, llemlttitiicsa iniy lie made by mull at Ihe rltk of the put) littler, If milled In the preeelirc ( a posttii.tter. ' OHKOON iron Works, A. C. Oinm. ' JOHg NATIOtf. " f I. . MOR0AK. - . , . , A, 0. GIBBS & CO.i, Manufacturers of Steam Engines, Potters, AND ALL-IN DS OF MILLS J Iloistiiitf Macliiiies, . ., Hoie I'owcru, , ltairs Mild Mowers, r , ' ' Unnrtt mil, ' ";,f : ' " " '" Aiim!(finiilff l'aus, and HEPARATOHN of th moat approved kind COOKING RANGES, ' PUMPS, oto.j Pattern Making, In nil its forms connected with this Establishment. PLANS AND SPECIFICATIONS for Mills and nil kindi of machinery furnished to order, by an ex perienced draughtsman. ' . ' A. C. 0II1II8 dr. CO., Surccssois to li. L. Jones &, (Jo. Portland, Deo. 6, lti4. . 4ltf THE CLIPPER SAW I AND PLANING WLL IV. I T' UK PEOPLE OF ALK)fAKD VICINITy art hereby noiitted tliat I have rebuilt, and have .! in complete running order, Uie Clipper Saw aud , . Plauing Hill. ... . ., ".: I Four Miles North or Salem, , where I have on himd .. More'than Half a Million Feet ' "' 'I i-o-of the very.'. i ' choicest kinds of lumber. ... '.'.'! , ' ' Tboee who wlah to purditM ' The Very Best IHulcrinl, will do well to come and examine my Lumber Yard. ' My term are CASH IN II AND. LATHS PICKETS, APPLE BOXES (rot out on ihort notice. '' "JT I wilt deliver Lumber ut any place within the citv limits. E. D. TOWL. rlitlern. April 17, 1K65, s 7:y SOMETHING 0EWI! ' New Store, New Goods. , J. M. coulter ,. Uwtjust opeued a large and well ielected OMort uieut of FAMILY GROCERIES I Which ho will exchange for cash and all kinds of COUNTRY PRODUCE, ' AtiL KINDS OK ' ' COOPERWARE Kept on hand and made to order, at short notice and ut tow rate. Tbe oelbrated i ,-i v " - . . ; Clothes Wringers of Different Kinds', ' i . Aud a good laaortmeat of ''-- , Useful Household Articles. . ' I Alwaya in (tore and for tale at prices which ' .,' CANNOT BE BEATEN. TO SMOKERS: JOF MEEKSCIIAUM P1PKS, TOBACCO AND MATCHES, My Stock Cannot be Beaten. I Call and we me. I will satisfy anybody who wants to boy GOOD ARTICLES, -. ; Cheap for Cash. pHt fuvorti tlmnkfullr remembered, and fntare imfronaire wpflrifullr sy.iici.ed - lyVn nt fin door north of Haas' Jewelry Store, ommerotal street, Salem. 41tf PORTLAND FOUNDRY ....AND.... ! , MAOHXTSTH SHOP. i Pint felrr.l. Between V.iulilli anil Morrlaon. TTAVIXO become sole nronrictor ot thiscalahlish II ment.tbe undersigned i. now prepnred to maitu factnre ALL KINDS OV STEAM ENGINES, nfaiies from fuiirto forty liorw power. nortulM or tntlonary. Alan, Circular rUiw Siilla. cmnnletei llavhrwl of allaitea; l'lunmif Miioliim'. iWixnlwortb a pattern): Wrought audCaatlroa Work for Vertiral Saw and Gaiel ilille; bruaa and iron cuntin);t,and wronghtiron work of every description. All nnlfrs executed with diapntrli.and In awork nAnlikn manner. DAVID MONNASTES. P. S A reduction haa been mado on all kinda of work at myahp,toamttheiradeandenrreipoiit witb Unlitorma pnoea. royjj-iJi ; Wm. Helm & Sons nAVINU PURCHASED THK OLD AND WELL established Store of W. K. SMITH & CO., and bavin? rernflr pnrrhaaen in 8a n rranetaeo. a very large storit nr i f. iv tiufua, now oner to me puu lie a very large and Well selected Slock of Fres.li Irugs ! . , ASD MEDICIMES, PAINTS, OILS. GLASS, VARNISHES. KEROSENE OIL, PERFUMERIES. Fancyjollet Articles. . ASP Patent Medicines of all Kinds Together with a 1 Large Stock of Book and stationery. . All of which is offered , AX LOW HATES. Tin service of Dr. J. C- Sheltoq, a gentleman in even, war rotntwt.nt. haa been secured in tbe rum ponndins; and diipensingot jtoritcinea, and Phyairtana anil Cnsionirr may rely on getting their Prescriptions fM its isOrrrcriw. mimij Sor. at the Old SlJ of W. K. S.VI TH c CO Closing Out-At Cost! A 8 WE INTEND makinc a change in nr Rnsineea, J we will eel! nor entire Stock of Dry fi,Nij at COrT. Porenua wiihing 14 porehMe at'the Asaresf fnen wiu u wen to can ana examine onr eiora. SMITH St CAKTWKIGHT. ' fcilenj. OrfVW. March 31, , N. B We wonUl be nleaaed to ar nor Old Cnslo mere, especially thoae who bare ouaeuled' accounts on nnr Imoka. ' llcaao feme forward, Oentlemen, whhoal further Invitation. IM) 040.000 Grocnlmfk ! Cirocnlolt I rplIE bigheat market price will be paid for all Legal X Temter .ot.a nflere,1. AplrtV aoou in 8aleai,Jan.W.iaoyl . ' D. McCl IXV Far tnl. O ll nnfl I'EOAL TenT Note, at O l'Wi'OV Wrnrtai Apply in , JWeen, Jen. 15. Iyl U- McCU.LT. Onailny' Paotllo Moathly. 'IMI1S new ert Srattaas MnnlHIy Mmraatne Is MIm4 L mrrf moeia.aa'H Uberljr ut,N Vork, an.i wut le Ih. Pwiflc ul ! 0. l"'cr (..rltia N-w York Ow lata ot tbe nHnUi at aii nt a.l. f neNtratlne. g,.rf en. in ta r.ia Stave na T-'TTH-.n. . .i. .n tni- la IK. mkcmi .t MM f.oint Mumrer eno Irwe lo. n exmur aad . a lh. dMp aloa paWh r4. W. tU aena Uw Pinnc k.rtt I. j a.Urn. la U tnUti Sum fr on. mi. r prpaiJ. ut Um Ir ene, nl ffr fNlra Hn t r-r Wt, W m-KiU In SU. Ill H. hthAt ID , ' PaM.alc. al I -r r.r. arkM ei4 tk rmnc Mi.t to h, a at ta. JJ,lMM.a li-al-r. wrt t'-'t at WUITR Ml SR. Mm KtrM. aa r,a-: uh awiricae am. wy, Ul Si.ia.e 9UU a.w Tor. VOL. 15-NO. 22. KKS0MTI0N8 AIIOI'TKII IIY TIIR MAKUIX COU.NTV' TKACIIIiKS'ASSOCUTlOli AT TS ',1AM MKbTlMi. WuERBAl, gtatiatioa are valualilo in fnr niiliing data I'roru tthich to derive instruction in vnrioai rum tern oannectvd with education, therefore, ; , ' ' lictolvtd. That thia Aainoiation request its momliura to bring, at its future nineting!, snob statistical information in connection with their sohools as they may coniider important i the utile to be preserved fur the future use of the Assnoiation. . ', . ; , . . ... i Whereat, The requirement of the moral, physical and intellectual developments of the pupil, and a oorreot appreciation of the object aud design of education reqnire that the teach er should be thoroughly trained fur bis profes sion, and . ' ,. ' .. Wherca; Agenoiet may bo employed by which he may obtain that knowledge in a com paratively short time, which is otherwise oo quired only after years of practice and experi ence, and, possibly, mortification aud partial fuilure, therefore, ...... . imi Iicsolvtd, That as one of the most efficient of these agencies, we would rejoice to see a normal department attached to souio of our in stitutions of learning forth purpose of train ing teachers for their profession ; and should auy such department be attached to any of our institutions of learning, wo would most cordial ly recommend the raino to the patronage of the teachers of Oregon. , ., I ,., , Rttdved, That among other branches that we consider of especial importance to be taught in the school room, we would recom mend physiology and the principles of hygiene, and the principles and uraotico of vocal mu sic; and we look upon these as of, radical im portance in the thorough training of teachers. Resolved, Thnt we look upon teachers' meet ings and all kindred associations, when proper ly organized and efficiently conducted, as es sential to the higher prnsperty of the sohools of our country and that from their adaptability to excite an inoreased Interest in eduoatian, we eeard the teacher who sliehts or disregards them, as not fully appreciating the dignity and importance of his prolusion. i , Reiolved, That we consider loyalty to the government and obedienoe to the properly con stituted authorities, matters of paramount im portance to every child in the land, In view of Ins prohanie lutiire. personal participation in all of its objects ; ami thut the moral turpitude of those who would inculcnto other principles should he exposed as a matter of infamy and disgrace ; that it Is the duty of every teacher to inluse sentiments of patriotism in the iniuU of every child, teaching him to ahhor treason and traitors, and illustrate his teachings by a free use of history, especially that of our own country. C. If. Mattoon. -, . .., .: , ,,-,. T W. JJAVENI'OKT,; ' ' ' J. DOYCR, "" ' ' Com, on Resolution!. " LETTER FROM TUB EAST. , Boston, June 16, 1865. Ed. Statesman : I enclose slips from tbe Boston Dnily Adrertiier of the welcome given to our brave and noble soldiers. They indicate the spirit with which these defenders of our ooontry are received in all the states. - Tuev touch all our heart for who can sny or do too much lor tbe men Who have ventured Health and life for the preservation of tho Union ? Who can honor them too much, ainco they of fered themselves upon the altar ol their coun try T Who can estimate too hielily the tacri- hcee which were actually consumed upon tho altar t Who can measure the losses aud the sorrows which sotno families and communities have suffered for tho sake of onr natiuoal sal vation? On my first Sabbath (May 11th) spent in Vermont, I attended the funeral of a matt who was starved in the Andersonville prison fie wits a noble son of the Green Mountain State, an estimable citizen and a humble christian, lie left a wife and several children, which I noticed in the new of the mourners for the servioes were in the church the body was not there tho widow and her daughters and one two sons. It was a sad sicht, and vet around the scene was a bright halo of honor aud gloty That husband and father bad lougut auu bad auHered prolonged agonies to preserve that sunotuary aud that pulpit aud that congregation from destruotion ; or what is worse, from tho blighting curse of slavery. -liight earnestly and justly did the preacher commend tbe bereaved family to the sympathy of the people, and assure them of all needed aid. Last Monday I met a ladv in Insnich. Mass.. Whose husband just lived to set home, and to say a lew intelligible wurds, and who lingered nuly seven or eight duvs looter, six-akin only incoherent words, not recognizing bis Wile, or nil cniiii, or nis nome, calling it a hospital, aud addressing bis companions iu suffering. These are scene of the war, which should be ever kept in 'remembrance; 'while, also, we should wuicorce with our warmest love those who have returned in health and vigur to resume their duties as citizens. (i. 11, A. Chattanooga (Tenn.), June 9, 1SG3 The cessation of hostilities upon the part of the ruviug bands of rebels in Northern Georgia and Alabama has occasioned a dearth of mill, tary new in this section of what was tbe ene my s country. Guerrilla bauds have been quietly dispersing and going to their homes.- Lvuo the most degraded criminal eem to have great eonndenoe in the charity and forgiving; spirit or the Union commander. Men Who bavo committed every crime known to man surrender with unblushing ell'outery.aud ask to he permitted to live t and they will he in many cases, because of the civilized hearts and the Christianity of their captors. binoo the surrender of Lee and Johnston, a constant stream ol returning rebel soldiers and officer has been flowing through here on their way nome, something like thirty thousand have already come and gone, as many as lour thou sand being here al one time. Included in this number were a very large number from Ten nrssee, Georgia and Alabama, who came here for the purpoee of receiving their paroles and making their peace, by virtue of arrangements made between their commanders and the com tnandant here nr at Dullon, Ga., the head quarters of the district. Dnrinr the sojourn among us of our "renent ant brethren." I witnessed many iulereatii g incidents. Stepping to my door one evening to take a view of the varied life of Market street, I saw a refreshing spectacle. Coining down the center of that broad thoroughfare. with musket at right shoulder ibift.hetd slight ly bent forward aud the step and air ol a vet. ern. wa a negro boy of about twenty year, wearing tbe army blue. Following behind, crowding close up around. and iu a line extend ing far behind. Were about two hundred ollieer and soldirr of the so-called Confederate State army. On passed the colored sergeant uch hi rank and onward crowded aud followed the lata) Southern warrior. Not another guard about them. But another menacing bayonet in sight The glean of the negro's bayonet told Uietn l ration and qowu-ra ahead and of danger behind. I saw him pas on with hi charge, never looking behind him, yet losing none, until he banbed them over to the author ities at the military prieon, from which they were next day paroled. IMPORTANT TO DtSUITAMSTB J. M. Ed- munls. Land Commissioner at Washingum. ha recently instructed" the ltegiiter ad K. oeiver in this city, "to refose to execute and deliver certificate aud orulcoces of claim to disloyal persons, whether they hate aided and wsetetr! ike Masting rebellion, nr ate plotting to ten ser it assistance la tL fc!:rt. SUryf Title Apiil. SALEM, COMHTIOX OK THK HTKKIUK OK MliK 'KISSIITl. . A , correspondent of New Orleans Times, writing from Jackson, Mississippi, Juno 1st, VI!. .,, ...')' Arriving at Big 1)1 nek on the cars from Vickaburg, a rickety old hack bore me eu a dusty road to this point. ' The country through which I passed is an unbroken scene of deso lation. A fow year ago It wa a land of com fort, of beauty and joy. But the tide of war ha (wept over it and left it a burned and wasted wilderness. The foncni are destroyed, the restdenoes are in ashes, tho people have fled, and barren Hold meet the eye in every direction.' I saw but four or five houses stand-' ing and Inhabited nn tho whole route from Vicksburg to Jackson. On the road I mot multitudes of rebel soldier returning home. jWilb bronzed faces, tattered garments and weary litnluj, they dragged themselves along. '' Heavy calamities have fallen on Jackson. Otico a beatifnl city, it is now a mas of ruins.' Piles of brick and mortar cover the once fa mous retreat of wealth and fashion. Numer ous columns, shattered and charred; have sug gested for the name of "Chimneyville'u The State house, the Govorneri mansion, the City U all and Asylum are the ntibjipublio buildings remaining; add In the absenoe of the trowel and the btusii, old Time has ran his dingy fin ger over these. Number, of the old inhabi tants are away, but the town i very well pop ulated by Confederate soldier relumed and being paroled. ' Gathered in group on tho1 Streets, or lounging about the hotel, and talk ing in an undertone about "the tituation," they gave a deoided character to the appearanoe (T Jackson. A few are . chid in citizens' dress,1 but a majority of them retain tho Confederal!)-', gray homespun,' tho product of tho curd and tba spinning-wheel. ' ' 1 : I have conversed freely with these men, anil' my cotiviutiuu is that they have given up whol ly. They aro not yet divested of their former prejudice and animosities ; they will perhaps go down to their grave With them.' There aro some madcaps among them who still talk as ir rationally as ever. Hut the majority of them aro for peace . Tho spirit of war has departed from them, Slavery and Statu sovereignty, the questious in controversy, have been settled t'i et atmit and thereby numbered among the things that were,, n Those thing they confess and ure ready to submit to, not from choice but from necessity.! This, I think. Is the auinun of the paroled soldier generally. " Another hopeful symptom is, they all dusiro employ ment, .They are poor, snipped of overything, and,. like many, they are now anxious to en gage in some luurntive business willing even to work for Uncle Sum. l"1 .. Great scarcity pretail in this region.' Sinco our force first penetrated this Slate paralysis has possessed the people. , They have planted' nothing, mid extreme poverty roles in almost every household. " "What will the people do?"' I hear propounded every day. i The liberality' of (lie Government aud the full granaries of tho North aru their only souroe of relief. Tbe agent of tho Treasury Department are hero collecting the spoils of the collapsed rebel government, and, I sin happy-to say, the nt uiost harmony prevnils between thorn and the militory authorities. Genernl Maltby is afford ing every possible facility for saving the cotton surrendered by Dick Taylor. But the demor alization of tho people ia beyond all conception. Cotton atealing it the order of the day.. Peo ple say that they haro fought bard four years without pay, and now they propose to pay themselves. Cotton seems to be an especiijj ohjeotof cupidity, ' It is difficult to prevent it.' The Confedorotu authority is not recognized ' tho Federal ho not been established and thus tho country is suffering all the grief of au in terregnum, or, more properly, of anarchy. , New York. July 14. The- Commercial'! Washington special dispatch says it is not true that 80,0(10 troop have been sent to Texas. The whole force in thnt country is only 14,000 men, being part of the Kith aud .)lh corps. They will bo distributed over the whole State. ' It i not an urmy of observation, a each sol dier now in the field costs over a thousand dol lars a year. The Government is not disposed to make unnecessary display nt such an ex pense. Hew York. July 15. Tho Herald' I Galves ton correspondent give an additional account of the eioilui of the rebels from Texas to Mex ico. The rebel (sens, Shelby aud. Smith, with 3.000 follower, uvcompauied by ex-Governor Moore and Allen ul Louisiana, and other dis tinguished political character of the late Con federacy. They hud transportation and sup plies for six months aud were well armed. l'heV nronneed to bo mt-rolv minis to Motion tn settle, not to fight for cither Kepublicaus nr Imperialists. ; , i Many of the iexan people choose, or aro compelled tn' remain in their own State with their embittered feeling against these fugitives especially the leader. Jhoao who remain are deeply engrossed just now, in reconstruc tion, amnesty, free labor, cVo., nud are looking about for ways and means of surmounting tho general prostration iu which the war has left all manner of industry in the Stnte. It is es timated tlml there still rainain in Texas UK) to loO thousand bale of cotton. The now crop of cotton, owing tn various unfavorable circumstances, will not exceed 50,000 bales. It was calculated that there wa within ttm State, accumulated during tbe war. 5,000,000 pouod of wool. ... . i A party who ha patiently lead the entire inrty-eight page ol Alexander Stephen la bored plea fr pardon, assure us that be insist upon the righteousnee and necessity of slavery as persistently a in any of hi former letters or speeches. He shows little or do contrition, and seems to consider the rebellion as a dies legiti mately thrown and, having lint, the Southern peoplu are entitled to gracefully retire and sub mit, i. , John Minor Tlntt' theory of reconstruction is to let verj body vote who wa eligible under the former State constitutions, nnd noneothers; but to allow no man to be eligible to an elect ive office who baa in any manner aided rebel lion, i It is ascertained that there ia a secret com bination among the rebel rral estate owner of Kiubinnnd not to sell to any Aorllieru or Yan kee purchaser. Tbisiccount lor the fact Ibnt property there is now held from 100 to 300 per cent, higher than before the rebellion. A little wholesome confiscation by Dr. Underwood, il is thought may aumewhal mollify this diee. The local clergy have a speoial fear of North ern preacher aud teachers. The other learn ed profession are similarly exercised, while the old business men look with an evil eye upon every new Yankee comer who briugs braius, energy aud capital with him. Iscitr.AAKD IVoiicctio or thb Minks. Onr regular eemi-annuu! treasure statement, which is published in it appropriate place. shows that the receipt of trvaenre at this port I from different nuror during the last six months have been f -sixia.u. m wnscn amount t alt fornia and Nevada contributed f i).G71."W. The product of gold and silver mines on I hi coast for the Hrst six months of last year wa estimated at f .OtHM"! i in bere We have an increase of )l,32j.007, while the increase this year over the sain period in I '&l M M.,rsl 9811. The rervipU by private hands from the interior, sometimes estimated at 15 to 20 per cent, additional to lime inaiitleeted. arc not in cludrd in the total given above If we add to the amount returned for HCjtho tteoal u- mUj fur receipt by ptivate bauds, and include ainointof ere aeni eha-where for reduction. we shall find the total product of lb precieu xUl aa this auwt fur the put six saenth. so lar as it pr4 tnmnt h Haw Kranoiaun, to bn not l than .W.WU.um. The fignn-s for the fast three year show a growing ratio in tire OREGON, MONDAY, JULY 31. 1805. metullio product, and fully sustains assertions reviously made iu this paper on that scoro. The fact Is tho ruoro interesting when wo re member that the exports ol treasure for- lob.) are about $7,000,000 less than they were for the same period in 16(il ; indicating a marked accumulation of capital. In connection with these fnots we may add that the deposiVs at the Hrancti Mint yesterday aggregated about lb,. 000 ounces. ' representing a valne of about $300,000. S. F. Bulletin. '" f.: .1 OFFICIAL. ' !. v ' LAWS OP THE UNITED STATES, t'irtt Seuion of the fkirty-Eigluk Cangreii. , . An Aof to provide Internal Revenue to tnpport , the UovernmeiiG. to pay interest on tho public Debt, and lor other rurpostis. , . (Continued.) . . '. . ,.:. Forty-five. Architects and civil engineers hall uav ten dollar for each license. Kverv person whosp business it's to plan, design or su norintend the construction of buildings, or shins, or of roads, or bridges, or canals, or railroads, hall be regarded as an architect and Civil engin eer under this act; ProvidedThat this shall not include a practical carpenter who. labors oil. a building..!! T'i " I' II. 1 ..-.ii;-'' I.j.l.- r Hi . , Forty -six, . Builders aad contractor shall pay twenty-tivo dollars for each license ; and if his said contracts in fnj one year excoed in amount twenty tiro thousand dollars, he shall par one dollor on every additional thousand dollars in excess thereof. Every person whose business it Is tn construct hnildinira. nr ahina. nr bridcoa. nr canals, or railroads, by contract, shall bo regard- ed as a builder and contractor under tills act : Provided, That no license shall be required from any person whose building contracts do not ex ceed two thousand fivu hundred dollars iu any ' one year. , ,, , , . , i.' orry-sovon. riumners ana gn ntters snail pay ton dollars for each license. Every person firm, or corporation, whose businos it is to fit, furnish or sell plumbing materials, gas pipoa, gns- ournera, or otnor gas-Uxtitros, snail be regarded a plumber and gas-fitter within the meaning of this act. . .i Forty-eight. Assayers, assaying gold and sil ver, or cither, of a value not exceeding Iu one yoar two hundred and fifty thousand ilollrs.sliall' pay one hundred dollars for each license, and two hundred dollars when the value exceeds two hun dred and fifty thousand dollars and doei not ex ceed five hundred thousand dollors, and fire hun dred dollars when the value excooda live hundred thousand dollars. Any person or porsons or cor poration whosa buaiuuss or occupation it is to separate gold or silver from other metals and mineral substances with which such gold or sil ver, or both, ure alloyed, combined, or united, or to ascertain er cetermine the quantity of gold or silver in any alloy or combination with other metals, shall be deemed an assayur for the pur pose of this act. . . Forty-nine. A license fee of ten dollars shall be roquired of every person, firm, or corporation engaged in auy business, trado or profession whatsoever, for which no other liennso ia herein required, whose gross annual receipts therefrom exceod the sum of one thousand dollars por an num. - I .. . . I" )-.....,: ! Sec. 80. And bo it further enacted, That whore the annual gross receipts or sales of any apothe caries, confectioners, eating houses, tobacconists, or rotoil dealers, except retail dealers in spiritu ous and malt liquors, shall not exceod the sum of one thousand dollars, such apothecaries, eating houses, confectioners, tobacconists, and rotail dealers shall not be required to take out or pay for license, anything iu this act to the contrary notwithstanding; the Amount or estimated amount of such annual sale to bs ascertained or estima ted in such manner as the commissioner of inter nal revenue shall prescribe, and so of all other annual sales or receipts, where tho rate of the li cense is graduated by the amount of sales or re ceipts; aud whero tho amount of tho license or the rate has been increased, by law above tho amonnt of any existing licenso to any person, nrm, er couqiany, or nas been understated or un derestimated, such person, firm, or company shall Do again assessed and pay tho amount ot such increase, which shall be indorsed on the uriglnal license, which shall thereafter be hold good and sufficient. , Hoc. 81. And be it further ennctod. That noth ing contained in titer preceding section tf this act, requiring licenses, shall be construed to re quire an additional licerpie as a dealer for the sale of goods, wares, and merchandise made or pro duced and sold by the manufacturer or producer at xna manuiactory or place whero tho same is made or produced, er at the principal office or place of business, as provided in section seveuty- lour ot Inis act; nor to vinter who sell, at the place where the same is mado, wine of their own growth ; nor to apothecaries, as to wine or spir ituous liquors which they use exclusively in the preparation or making up of medicines ; nor shall any provisions be construed to prohibit phyae ciaus from keeping on hand medicines solely fur the purpose of making up their own prescriptions ior uicir umi pnueiiiB. MANl't'ACTt HKH, AUTICI.Efl, AND ritODUCTS Spocific and ad valorem duty. Bee. 2. 1 And bo it further enacted, That ev ery iudividual, partnership, firm, association, or corporation, (and auy word or words in JJns act IHUM.AI10K ur reiurrtiig iu Kirsun ur persona snail be taken to mean and include partnerships, firms, associations, or corporations, wlieu not ulhurwi-u designated or manifestly incuinpalible with the intent tnereor,) snail comply with the following requirements, that is to say: t irst, itcfore commencing, or, if already com menced, before c'oiitihuing, any manufacture lia ble to be assessed, tinder the provision of this act, and which sltall not be differently provided for elsewhere, every person shall furnish, without 1 previous demand therefor, to the assistant assess or a statement, subscribed aud sworn to, or af firmed, setting fortli the place whuru tho iiianufuc turo is to bo carried on, and the principal place of business for sales, the name of lit maiitifitt) tured article, the proposed market for the same, wbetlicllter luruign or domestic, aud generally the kind and quality manufactured or proposed to be manufactured. , . Second. He shall within ten days after the first day of each and every nionlh.or on or before a day prescribed by the coainiiaaiminr of internal revenue, make return under oath or allirinallou of the products and sales or dolivory of such manu facture in form and details niay be required, from time to time, by the commissioner of inter nal revenue Third. All such returns, statements, dosi-rio- tious, memoranda, oaths, and affirmations, shall he in form, scout, and detail as may be proscribed from tnae to time, by the cuuiaiiaaiuuer of internal rcacnue. Sec. t). And b it further enacted, That upon the amount, quantities, ad value of produce, good, ware, merchandise, and article produced or manufactured sod sold 'oJ delivered, hereinaf ter enumerated, tiie manufacturer or producer thereof, whether manufactured or produced lor himself or for others, shall pay to the collector of internal revenuo within his district, monthly or on or before a day to be proscribed by tho com missioner of Internal revenue, tits duties on such product or mannfartttre. And for negluet tn uav auch duties within too days after demand. In writing delivered to him in person, or left at his house or place of business, er manufactory, or sent hy mail, lbs amoant of auch duties, with the additions hereinbefore prescribed, may be levied upon the real and person) property of any such producer or mancfactnrer. Aud sneh ditto and addition, and whatever shall be the expense of levy, shall lie a uen iron the day proscribed by the commissioner fur their payment aforesaid, in favor of the United Htatae, unou the said real and porsonal property of such producer ur manufac turer; and such lien may be enforced by distraint as provided in this act. And iu ill cases of goods niaiinfacuired or produced, In whole of in part upon commission, or where the materia! is ittro-i.lo-d by one party and manufactured by another if tbe manufacturer shall U reuuired to oar un der titis act the Ux hereby imposed, such person or persons se paying the sane shall 0 entitled to eotlcl ute auuvu. wnwi oi me owusr or owuers and shall have a lien fur the amount thus paid noon the erodtier.1 Of manufactured goods. Hoc. Hi. And be it farther ennuied, That tor neglect or refusal to pay the duties provided by law on manufactured arlicii-s.or articles produced, as forMid, the goods, wares, and merchandise manufactured or produced and unsold by, or nut paa.ed out or in pnsanaion ol, anrtl nianolac tnrer or omducw. aha" be liirf'ilad to ten I Hitcd Ktalrs, and nay bo said or disposed of for the benefit of the same, in manner a shall bo e erribed by the eonimmion.r of interna) revenue, oik), 7 the direction of the Setretniy of tin Treas ury; In such ease the collector ur drpuly col lor tor may take eatios n said article., and limy maintain snch possession iu the p-emisos and building where thoy may have been manti- inclined, or uepoattou more than ten Uays, the parties in possession of said goods.enjolniug them to appear before the assessor or assistant assessor at a day and hour in suck snmmons axed, then aud there tn show cause, if auy there he, why, tor sued neglect or retinal, such artiblcs shtuld be declarednot forfeited to the United States. The manufacturers or producers thereof shall be deemed to be the parties interested, if the articles shall he, at the time of taking such possession, upon the promises where manufactured or pro duced ; if thoy shall at such time have boon re moved tho place of manufacture or production, the parties interested shall be deemed to be tbe persons or parties In whose custody or possession tho articles shall be found. Tucli summons shall be served upon such parties In person.or by loav iaff a conr thereof at the nlnca of abode or buai- uesi of the party to whom the sarao b directed. In case no such nartr or nlace can be found. rwRlch fact shall be determined by the collector's i.vuih vii lite, summons, au.cn 'uuuco iu tun uitiuru of a summons, shall be Riven by advertisement for tho term of three woeks in one newspaper in the county nearest to, the place of such sale. If at or before such beariug such duties shall not have been paid, and the asseasoror assistant as sessor shall adjudge tho summons and notice, sar vioe and return of the same to b sufficient, the said article shall bo by him declared forfeited, and shall be sold, disposed, of, or turned over by uio collector to the use of any department or the government a may be directed bf the Secretary of the Treasury, who may require of any officer of the government. Into whose possession the lame may bo turned over, the proper voucher therefor i and tho proceeds of sale of said articles, I' any there be after deducting the duties and ad- iditlnn thenlbn,' togotb.es with the fee, costs, and expenses of all proceedings incident to the leis ure and sale, to be determined by said commis sioner, shall be refunded and paid to the ownor. or, if he cannot bt found, to thiuianiifaotnrer or producer iu whose custody the articles, were when seized, as the said commissioner may doom just, by draft en the same, Of some other collector t or if the laid articles are turned over without sale to tho uso of nnv department of the government. tho excess of tho valuo of said articles, after de ducting the amount of the duties, addition, fees, costs, aud expenses accrued thereon when turned over as aforesaid, shall bo refundud and paid by uie said department to tne owner, or, it ha can not be found, to tho manufacturer or prixlucer in whose custody or possession the said articles were when seized as aforesaid. The commissioner ujf internal revenue, with the approval of the Secre tin1' of the Treasury, may review any such case of forfeiture, and do justice in Clio prninisoa. If tho forfeiture shall have been wrongly doclared. and sale made, the Secretary ishereby siithorUed in case tho speeilic articles can nut bo restored to the party aggrieved In as good order and condi tion as when seised, to make un to such nartv in his loss and damage from the contingent fuud of his department. Immediate notice of any seizure of manufactured arlicle or products shall b- giv en to the commissioner of intornnl revenue by the collector or deputy collector, who shall also . make return of his proceedings to the said com missioners after he shall have sold or otherwise disposed of the articlea or products so forfeited ; aVd the aaeeasor or assistant assessor shall also make return of his proceedings relating to snch forfeiture to tho said cummiaioiier, And any vio lation of, or refusal to comply with, tin provis ions of the eighty-second section of this act, shall he good cause for selmtre and forfeiture, substan tially in manner as detailed in this section t but befure forfeiture shall bu declared by virtue of the provisions of this section, the amount of du ties, which may ho duo from tit persun whose manufactures er product aro seized, shall first he ascertained in tho manner proscribed in the eighty-fifth section of this act ; and such violation or refusal to comply shall further make any party so violating, ur refusing to com ply . liable to a fine or penalty of five hundred dollars, to bu recovered in manner and form as provided in this act. Ar ticles which tlto collector may adjudge perishable may ho sold or disposed of befure declination of forfeiture. Raid sales shall ho made at publiu auction, and notice thereof ahull be given as tho said coininishiuner shall prescribe., Sec. rtT. "And ho it further enacted, That In case of the manufacture ami sale: or nrodnetion and sale, consumption, or delivery of any goods, wares, merchandise, or articles as hereinafter mentioned, without compliance on tho part of tin pany manufacturing Ilia same Willi all tun re quirements and regulations prescribed by law in relation thereto, the assistant assessor may, upon such information as he may have, assume and es timate the amount and value of such manufac tures or prodticts,nnd upon auch assumed amount assess the duties, and add theroto fifty per cent, t aud said duiioi shall b culleeted in like manner as iu case tho provision of this act in relation thereto had beeu complied with, aud to such ar ticles all the foregoing provisions for Ileus, lines, penalties, aud forfeitures, shall in like manner 'app'y- , . , , Hec. S. And be it further enacted, That any person, firm, company, or corpoation, manufac turing or producing goods, wares, and merchan dise, sold or removed for consiiniptinn or uso, upon which duties or taxes aro Inrpused by law, shall, in their return of tho value and quantity, render an account of the full amount uf ai'ual sales made by the manufacturer, producer, or the ageut thereof, and shall state In a separata col umn the items and account of the ihtdtietioita, if any, claimed ; whether any part, and if so, what part, of said goods, wares, and merchaiidiae has heed consumed or used by the owner, owners, or agent, or used for tlie productiuu uf Another man- uiaciuro or product, together with the market value of the same suite time of such use or con sumption) whether snob goods, warns, and mer chandise were shipped for a foreign port, or con signed to auction or commissioned merchants, other thaw age fur sale i and shall make a re turn, according tu the value al the place of ship ment, when shipped fur a foreign purt, or accord ing to the value at the place of niHtitifneture or production, whou removed for oseor consumption or consigned to others than agents of the manu facturer or producer. The value and quantity of the goods, wares, ami merchandise reouired lu be staled aa aforesaid, shall be esliutalwl by ihe Ac tuat saies maue uy ine nianulactttrcr, or by bis, her, or their agent, or person or persons acting in hie, her, or their behalf. And wbero such goods, aares, and merchandise hare beeu removed for consumption or for delivery tu others, ur placed on shipbonrd, or aro no Umgor within the custo dy or control ut the manufacturer or his agent, not being iu his factory, store, or warehouse, tho valuo shall be estimated al the average of th market value of the like goods, wares, and mer chandise, at the liuta wheu the same lieeajan lia ble to duty. And when (roods, wares, and filer, chandiao are sold by the manufacturer or produ cer, or tun agent tnernor having th obargo of the business, the following deductions enly may be allowed, vis. I ik'ir. Knight Tram Iho filar of deposit at the M. , mo to ute piuce oi unlivery. Second, lite reawiiiAltlo coiiuiiiMiion, n,4 exceed ing three prctiiiuia,anit other exsriaws of anle bona lide paid : aud uo ooisiiiimiou alit.lt tw rimlm-tol When IheMM. ie mud. at the nine of SiSnnriu-niTO or nr duction, ua jtouds, warea, and awrcliandMe conaigued to mil lion or eeiiuiiii,m meri ltatita lor aula, er piaotHi on antpiHiard ui l-e removed froia the Lulled outioa, ur wnen eniielgiwd to otlii-r than aunms bar uigrliHrgeof the biuim-aa ot aiuh luantilnelaro m pmdm-ea, nor wlien used or ronaump by tue utait a'aciuror, producer, o axout thereof. , See. Nt. And be II fttrllier enacted. TW all. tr oa, inn, ooniuy,er corporation Whitehall now tw euaaaed tu tits utanuUeturo of tobacco, attu or cigars, ur wliu aball hereafter eoiooieoca ur eiu.-au in aeli atanufaclure, before eommonclttg, of, it' alrea.lv rout otaiH'ed, before eouutiiiiug, soon aiaiiatacatiie f, which they mar be liable tu be sswswd under ih. provirioue of kw,ahall, in addtlioa p, a eoniplhtnM wuu mi woier pruvteioiut Ol law, iurui.ll to tll a sac sor or awi.Unt asaeasor s .tatenteut, Kilw riln-d under mihoralBrnialion.aociiraioly setiaigfor lit place, and if in city, Ih street aud uuuilwriif Ihe .treot. where tho manufacturing Is, or at lo he, earned on, the noma and doaenpuvu or die sjiaiiabtnMras) article, the prHw.-d market lor tbe aaiue, wiiellicr fortirn nr domett, and If the same .hall lie uiaiinfartared for. or tube sold and d'liverod to, any i Ao.r pat sort or parly, th name and n-.tdett.-e an,) liueineae or orrfljni turn of the perantt or party for whom Ine aairf arttrln w to bo nutuufcu-tured or fWuvomd, and iretterally tlto kind and o,nelity maimfacten-d of pcfnaVI in be ajaimiaet tirti ; and .nail, witawt tits huh atooro fneu Uooeti, apply Ui, and omoia trust, law saawaa-nr or aoaataut a.e..or uf th dutinet in wbtub etud toonu laclnre ia rrrtwl tat, ur propoMi pi be carried on, lu addition to the krettae reinred by existing taws, s permit in writing, lo bo signed by aaid aMRMor. n Bitch form aa ehall he prracrlbed dvtlie comntiaaiiaier of lawroal revanae, wlnrh petrutil' tltaU las kept by such ittniiofafttire .lupeu.ted lit aotne oimmi aitd oon- aetrimia phase In Ike pnlH-Sfail iwfili In whl h so, h uaaiMtbartamigMse oarnod ou And inch manatee Hirer shall alao give notlro to the wms oaaialoiit '", to writing, uf attv and rfaay change or ra uval otak, aaouauly aoitina forth, as harainhofuia niaullowd, the pla wWr Ute aaid iiiaiit.u,-tttre at lo e earned on i and wh.-he,er am a rti uisn removal utkea plant. btdnroH slull tse UwM aelt oMoafonnni. mw wt mit Nt wmuw ehall he appla-4 lor a4 vldoined lit BMimei boi.mn1 And WHOLE NO. 750. (lie aHHiHlant aseeasor of the proper assesaitient dial rict shall he entitled to demand aud receive from such tnaniil'Hctttra for each- permit so granted the sum of twenty-Ova eenta, ' And If any person or agont of any Hrtii, cnnipanyjor eorpmutfori stiall nianiifaetur for sale UiliiK-oo. itnulf', nr cigars of any description with out first obtaining the pnruilt herein required, such parson or agent shall be subjeoL, upon conviction thereof, to a penalty of three hundred dollars and in addlainn thereto shall ho liable to irapriaonmeutj for a term not exceeding oue year, at the discretion of the court. ' Hue. rtt. And be it further enacted, That il shall be the duty of the assistant aaaeaaor of each district to keep a'record In a hook or hooka, to be provided for the pnrpoao.te be open to the inspection Jtf auy per son upon reasonable request, in which' shall he ar ranged alphihetioully the name of any and evasv per son, lirai, company, or corporation who may be en gaged lu the manufacture of tobacco, analf, or cigars twitliia his district, to whom a permit hns been tseited, ogether with the place where tech manufacture ia carried on and place of residence of the person or persons engnged therein t a copy of which record hull ho, sttiiT assistant aaaestor, forwarded to the assessor of tho district, who shall preserve the same ill his office, i , . . , See. 8:i. And be It further enacted, That In all eases where tobacco, snuff, or cigars, of sny description, are miinat'actnred. in whole or in part upon eommis siou or shares, or where the material from which auy snch articles ure niade, tw are to be made, is furnished by one party and manufactured by another, or where the material il furnished or Sold by one party With an understanding or Contract, with another that the man ufactured article is to he received in pupment therefor, er any part, thereof, the duty or lax linposep by 1 w thereou, when paid by the manufacturer, may be col lected at the time, nr at any time subsequently, uf th party for whom the same wa delivered, as aforesaid. Aud' in case of anv fraud or collusion by which th government shall be defrauded, by a party who fur nishes tlto material and the inanofucwre of anv of the arlicals aforesaid, such material shall ba liable to rnrtritnre, and snch articles ehall he liable to lie assess ed Ihe highest, raws of duty imposed by law upon any article belonging to its grade or class. Heo. W. And lie it further enacted, That any parson, flrnr, company, or corporation, now or hereatutr en gaged in the tuttnnfuctiire of tobacco, sinitt, or cigars, of anv description whatsoever, shall be, and hereby is, required to make out and deliver to the assistant assessor of the uasessmont district a true statement ur Inventory of the qtiantltv of each of the different kinds ot tuuocao, siinll' fiour, snutf, I'ignrs, tin foil, licorice, and stems held or owned by him or fllctn mi the day this act takes ellec. or sithetlote of eotliiieu oiitg business tinder this not, aelting forth what nor thin of said goods waa manufactured or prodnoad by turn itrtheiit, nnd wuat waa puree iiieu irum union, whether chewing, smoking, fine-cut, shone, pressed, plug, anntl'tloiir, or prepared sunlf, the several kinds of cigars and thu taariwl, price thereof which state ment or inventory shall be veriBwl by the oath or af Arrnatlnii of encb peratm or persons, and be lu manner and form as proscribed bv th commissioner of iutur nal revenue t and the safd person, Drin, company, or eoniomtion engaged aa alnresaid, oa th Drat dav of January in every year hereafter, shall make out and deliver io tlie stud asu'stanl assessor a true statBineiil oi' inventory, hi niuiiuur. and form a aforesaid, anil verified ns uforeiaid, of ll such articles, aforesaid.' then held or owned hy him or them, setting forth all and singular whut il required tube lot forth ia the siaieuiuiit or inventory first aforesaid i and every sticlt person, eooipaity, or corpta-aliou shall keep in a hook, ill such manner and form aa said commissioner may prescribe, an accurate account of all the articles afore- i eaitl thereafter purchased hy him or lliain, the a nantl- ty of tobacco, strati', snuU' flour, or cigars, of whatev er description sold, consumed, or rmnovod for con auinpiion ur sale, or romovud from th place of man ufacture i anil ho or they shall, on Wednesday of each week, furnish to the aealstunt assessor of the diatrlct true and auunrttte copy uf t lie entries ia said book during the week ending on the prueeedlng Saturday, w llicli copv shall be verified by oath or affirmation, tut the receipt, whervof ail .assessment of the duties due by said person, company, or o irptirtiiiuti sltall be immediately made and trniiaaillted in the enlleclor of thu district, Ut whom said duties shall be paid within, live duvs Ihereallcr and in case the duties shall not ho paid within the said lv days, tlie said collector may, ou one day's notice, distrain fur the nam, with leu per centum addllioiiitl on the amount thereof, aub jcl ta all the pruvisiom of law relating to licenses, returns, asseeeiuruis, payment of utxoe, lietta, tinea, penalties, and fortt-inirea. not ineonelstent herewith in Ihe case uf otheriiutnalaulurasi aud such duly shall be puid by the iimniil'arturer. Or the person for whom Ihe gentle are manufactured, as the ssaesaor nmy tleom best for tint rolleciitiu of Ihe revenue t Provided, That It shiill ho the duly of any manufacturer of ven dor of tin loll toted Hi novorlug manufactured tobacco, on deuiund of any oilier ol internal revenue, to ren der lo eiith officer a correct etaltmirnt, verified by iaihoraltlriiiiilion,o( tit quantity and amount of tin foil sold or delivered lo any person or perauue lAiuud in audi demand ; nud In caao of refund or neglect to rentier auch statemeNt, or of rnnsa to believe enoh .iiiienietit to be incorrect or framhtlent, the asetteeor ol' the district uiey cause an examitiailtm of peraoita, booka, and panra to be made in lite same manner aa provided in the fourteenth section of this act t Provi ded, That nianiifariareil tobacco, siinff, or idgars may be Irunalcrrml. without payment uf tlie duty, di racily from the place of inaitiilacitire to a bonded wareltOtia estahlinhed in conformity with law and trea.iir regula tions, under amih rules and reuulalioiis, and upon the execution of such transportation bonds, aa the Hec retary of the Tmtaasy nay prescrllw i said bomts or nthar uoriti-itv it, be taken bv tlw ssaesaor of the dis trict front which snch removal is made, and may bo tnnaponed from such warehouse to a bonded waro- hoiine nsed for the atorags of ruercnandiee at any port of entry and withdrawn therefrom for consumption or payment of the duly, or removed for export to a lorulgll country Wllliout payment ut ou.y, to wiitunu- ity with Ute provlrhais ol this act relaUng lo tho ro, moral of di. tilled apirilsi all the rules, rrgtilatiuns, ami conditions of which, so far aa applicable, sltall apply to btbecoo, auulf, or cigars, in bunded wnrs- liotiw, And no tlrawnuca aitau ,tt any cttae no wttow. ed open Htty mnnnlacrnred tobacco, aaiir)', or cigars, npuu whit b any exclss duty has been paid either be fure or uftor it mis been placed In bunded warehouae. See. 111. Aud be it further euaclud, That every manufacturer of tobacco, snuff, or cigars of any de scription, as hereinbefore utetitioiulcil, or Ins chirr workman, agent, or superintendent, shall, at Ih end uf each and every month, make and aigu a dra-laro lion, ii f writiiiif. that uo such arlicle or commodity, aa afureaaid, haa, .luring euoli preceediiig uiuuth or lima when the lent declaration, was made, been removed, curried, ,u sent, or canard, or satferwl, or kuowu to have been removed, carriod, or sent (root tn premis-. ea of auch uiaiiiilaclure oritur than such as bavo been duly (Mussed aad the duties liuftoeed by law paid theteoa. tut paiu tif forfeiliitg fur every reftiaa! or neg lect Ut tituke. anch declanitiuti, one hundred dollars. Ami if any anch iimniilneiiire, or hit chief workman, ageut, or siiperiuiciidein, shall make any falae or un true dec luriitlort, sneh manufacture or chief workman, agent, or superintendent, making Ute aatna, aeon onu- vtetiou tlient'if, snail lurflt ttiree nunilied ilotntra, or, at the discretion of Ihe eoot-t, be liable to linpriaou mettt hir a lorin not exceeding oae year, , See. m. And be il further enacicU, I lial II any par- odi other than the manufacturer shall sell, or con. sigu, or remove fur sale, or pert Willi the voaeeaaiou ol any niaimfucliirvd tobacco, ainilt, or rlgura, npoo which Ihe duties lutpoaod by law huv ntH been puid, with thokliuwludie Ihen-uf. sitcll Deraoll aball be Ii. able lo V Hilially til one hundred dollars for each and every ehVneo. And any parson who sltall pnrotoveor receive fur otto any eucu louarro, eutin, or cigars, which baa m been Ineiwctetl, bnttuled, nr etamtied. a required hy litis ant, ur upon which tho Ux has not iiueii pant, if it lias Mrrordeti ur ncuouia payania Willi knowledge thereof shall be liable lo a penalty ol lifty dollar, for each and every tdlonr.. And auy person who shall purcbuna or receive for sale any such tobacco, aunll, tar figara, from any niantilat-ittra wllubaautat a ueriuit U usanulactiirv, ahall4io liable for eai'h anil every ulb-uce ut a penalty of one bun dled dollar., and, In sHMitl.au thoreui, si forf.nnre of all tbe article.., sa alureaaid,so purclutaed ur received, or Ihe lull value thereof See. M. Aud It a litrthee onartsd, Thai all '), wares, aud iiiertihandiiH., or articlea aianiifaclun-d or niatle ii-xcept Mined a-iniieam, refliwd etatl-otl, gnhl and silver, .artiHita aad oaslt liquors, ssaliahiclurad tobacco, and aunll ami t igars by any p-i,ti or firm, where tho product ahail not CScecd Ihe rule of six hundred dollar, per nuutiin, and shall be niade or pro duced by lite luleir of auch H,raoii ur llrni, or by his or ideir family, shall Int. and ant hereby, exempt from duly i where tbe product aball exceed anch rato and lot exceed lite rwu. of otto thousand dollars, th duty .halt be h-vied, aasctid, and collected only upon lias exrese eOove the tub ol atx hundred dollara pen- ana uia i and in all otliev aaaso tlm whole annual pnaluct, liiti-linliiig any btietueas or trauaat-liiHi wlH-ro one par ty tie. ben fura;.hed with tneujrials, or any airt liierauf, aad ompluyed by asattoar party to naoitnlae tine, wake, or bnt.lt Ihe gooda, watee, and uierehan diao, or amclea, paying or promising tu soy Ifc.n-for, vud tu whom lit aauui aro reurtted wlieu so made and liui.lied.) almll bo aeaehaed, aud lite duly fund ntereoo oy uwt oruoax-er or saaniiiacturef i yrovitted, liuit whettover a lirodiuies or nianufacturer shall baa ur cultauina, ur aliall remove for consumption or and articles, goods, warvs or aHrehalidnoi which U reoiuyed lor aale would bo hsbut lu Mtailtai, ha almll Im asseaaed upuu the aalabla valua u( tit articles, gooua. war.-., or ujeichaudia so removed tut (on- .uuipuvu or tuw. , . .; . l-i..' Sec. 111. And U it further anaclad, That UH,u Ibo arib-lee, sTooda, waros, tamt tuarcliaiHhao nan-inaiior aieulhmed. except whro otlterwoo provided, which hall bs prodaeed and sold, of aa atniilorlurrd or siotle ami aohl, or bo r-ateuioad of uaad by toe aiaft-(ii.-turer or prtaWer tooroof, or reaioyed f,tr eouMiuip Uuo. or ("r dJi v.ry to vtttor. Uua awcuu of tho assa. iltaclurrr ur prtNliuer willilll the L'uiu-d (Slalc or urrHtn-tae iherettf, then shall be a-vlnl otdlsotad, and paid Ihe folbtwiuii duure, to be paid by lit producer or liiantifacluter iTtereot that at Ut say t -n On raudloa, ol wlauovos aaurtat oaule, doty ol five per cent, ad valer.u. . , tin mineral eoala, except anch as are known iu the ttraoe as traouil al daal oaal, daiy ul tao ct-uia wr ton : Provided, That in rat. ul toltlracls of kaao ol cad IoihIs outdo prior to Iho a-.o( Uito aet tho ka aail pay tit la. It (wltalHPta tat agrerd i and all dulie. ur Uses utt rout ntiaH a'td oVIiy.red by nwt -.'n.l',1-. ,A, ,-otMto,-t tHitendol" Wuu Ut aliall'lai paid by Um- ptirrlial tbeteot. If uA otltvrwaas a,e,-M by I'm, pantos. a On laid oil, mosiaid teed oil, Itnaaed ell. aad ,ai all r itooit ai joii ntivnw 0fsverile'arlitlon NKATI.r and PROMmf exsoittl RATKS OK APVURTPKINCf: Wat aitvenlsaitmtti, uo per stiuar.. first lua.rtloa $1,IHI each autwrtiurnt Insertion. , . L.KAI and .11 transient advertisements must be prepaid to Inmir. IniMrtlnn. , , A'littliil.trau,ri' aottnes, an all attrertlt.m.pt. rri.ttni ta Ih. mat. of ileceaaad P. rsiins, must be prepaid, unit, nr. ileri-ri pnhlliihed by Ut. oounty Judge, and Ruerantwi lobe Ib, dj mm. Ad. .rutins bill, not paid within ene year from the time vti.n eontractwl, will b. Increased ttrcnly-flve par seol aaok year payment, tief leeted thereafter. animal or vegetable oils, not exempted or provided for elsewhere, whether pare or adulterated, a duty of five cant pur gallon, , - On gaaa, illuminating, made of coal,1 wholly Or In part, or any other material, when th product shall not lie above two hundred thoaaand cubit feet per month, a duty of ten cent, per one thousand enbie feet t when the product shall be oboe two and not exceeding live hundred thousand cubic feet per month, a duty of fifteen cent per one thousand eubis feet i when tlto product shall bo above Are hundred thous and and not axeeediag fiv million of en bin feel per month, a duty of twenty sent per one tnonaaud cubie feet i when the prodnel sltall be above tn millions, a duty of twenty live coot por one Utoaaaad ruble feel. And tee general average of the monthly pro duct for the year proceeding the retnnt reqnired by this act shall regulate the rate of duty herein Imposed. Aud where any gas-works hav not (wen In operatioa for the next year proceeding the return as aloresald, then the rate shall be regulated upon tho oUhnatwl average of the monthly prodnct t Provided. That th product reqnired to be retnrned by law by any gas company shall be understood to be the prodnct charg ed lu tho hills actually rendered by the gaaa com pony during the month proceeding the return ; and all ga eomptuiys are hereby authorised to add the duty or tax imposed by law to tho prim por thoaaand eabi feet oa ga told i Provided, further, Tliat oil gas furnished for lighting street lamp, and not measured, and all gas made for and nsed by any hotel. Inn, tav ern, any private dwelling-house, shall be subject ta) duly, whatever tbe amount of product, aad maybe estimated t and if tbe retarne in any case shall be oa derate ted oar under-ostlmatad.it shall bo th doty of Che aaaistant aaaeaaor of th district to Increase th same as he shall deem just and proper t And provi ded, further, That gaaa eompaiiie located within lb corporate limits of any city or town, whether n th district or otherwise, or so located aa tn compete with each other, shall pay th rate inpoosd hy Uw upon the company having the ktrgott prod action t. And pro vided, further, Tliat coat tar produced in the manr.lae lure of illuminating gaaa, and tho prodnct e of tbe redistillation ot coal-tar (has produced, shall k X eitipt from duty, Ua eual lllatnlnailn oil, refined, sad napths, bansltM, sad bcnaolt, produced by Ih distillation ef cat, aaptieluu, shale, pest, petroleum, er reek oil, and all nlh.r bltuntlntms sutwtances used for Ilk. puriostts, a duty of tttsnty esntsper S.llont Provided, That such ell, refluttd and produced by the tllstlllntlnn ot eoal, asphaltunt, or shala, esoluilvcly, sltall be aubjsrt to pay a duly o( fifteen eanls per salloo, anything to the contrary uotwIthstamltnK: And pvovkted, flintier, That distillers of coal nil, or niphUn, banslna, er htintule, shall ba aulvject Ut all th. provisions of law appUoe bl io distillers of spirits, wit regard te llasnaes, bonds, re turns, aueuments, Ileus, n.liBltls, drawbacks, and all oUisr provainns tlaalgtiwdl for Id. purpoBe ef ascertaining lbs qaaa tlty distilled, and Beourln lha payment of duties, se far as Ute aatna may, In th. judsm-nt of the eemmlBBloner ef lolar eal revenue, and under regulations prescribed by hit, be' dMtncd psoeeaary (or that purpose: And provided also, That asplith of Bwctfle gravity exceeding eighty d-utrteaeaml-' In Ut Batunc's hydrometer, aad of Ute kind usually koto as laaollD. , shall be suidol lo a ux of five pes .otutaoi sd valorem. .... Oa spirits of turpentine, a doty ef twenty eesla per itlbai Provided, That all th. provisions of law relating lo Ut as srani.nt and colLetlon of Ute duties on eolton, under .ales and regulations to prvs, rtbsd by taa Baersury at tnt Treasury, so far sa Ut same may be deemed applicable thereto, snail apply to the assessment toa sollsouoa ot a tivB on spirits of turpentine. . P On ground coffee, and on all ground substitutes tor eolTes, or preparations of obltib oogtta form a part, and on all ua ground substtlubts fur oog.., a duty of one tint per pound. On around neuu.r,srountl mustard,sToood plotrnui, sroanrl elovmt, ground clove atents, geeuud oasala, ground rtugerjintl all lutlf atleua of Uia saiu., a duty ot ou cant par aoand. ' Ou moltsM. produced front the suar-cas, ami sot treat sorsbum or Ituphee, duly of Ave euts pv gAlloa. On sirup of molasses of sugar vane Jules, a ben rtraavtal from lb. nlantttlon, aonoentraUal -nolasaaa ef melado, sad . elatern bottoms, of sugar produced from tha sugar eao and nut made from sorghum or toiDnee. a uiy al ess so ou lonrui ol on. cent par pourta. On brown or Mtuaovsdo sugar not above amber Iwslve Dutch stAiidard In color, produced from Ilia sugar etna and . nut irotn sorghum or unptutc, otnar than inos Dfoaasoa y III. rentier, a duly o( two aanta per pound. un all olarined or renueo augera auova numoar twBtva ano not above uuinbar .labloaa butch staudard In color, arodue. cat dlrecUy from tha sugar cans and not from sorghum er unpliee, a duly of two and one halt eeula par Bound, un all alarmed or rennaa susar. anove number attraieva Butch standard In ttolor, oroduoed dlrcetll froia la. tu.ar. oane and not Iroat sorghum or Imphae, a daly of lofts aad one half oanbi per pound. Un tha gross awunt of the aalea of augar rrflntrleai nv eluding all Uia producta ol Uielr manafacloriaa er renncrlea. a duty or two an a half or ana per cetttuet a VAI.re-a: Provide,!, That every parson aludl oa fegardad as a Ngar refloer, and pay Ute datias htvloe by law, whose business It to to advana.jiia quallly and value of sugar apoa wbleh b du ty haa been asseisod and nald, bv melting and rserrstaluM- lion, or by liquoring, cl ,ylng, or other waatilog proeaaa, or by any oilier chemical ar machaulcal means, or who shall sd vanoa lha quality or value of molasses, eupctnlrabid ida lattas or melado, upon which a duty baa bsaa aassssad sod paid, by bolllug er outer proeaaa. On auger oattdy Slid sU oonteollonery made V bully or la part of sugar, valuwl at aot txtutoillnif twenty cants -ser poand, a duty of two scat par pound; txtetdnwj twenty aud not esotwdlng forty cents par pound, a daly of four oenle per punnd; when txcndlng forty reals par pound, er sold by tlw box, paukai ur oUterwlss than hj lb soaud, a duly or bin per eaolum an valorem. Un chocolate aud eoeoa praparad, a duly sf ea sod a half eeot per pomtd. tin satarataa sua tnearoeaai ai aoaa, . aoty as avo mllla par poaud. Uu starch wade of potatoes, a daly ol too wills per poosd; mad of core or wheal, a duty ol taree mlas pev poandt auwla ol rice or any other Material, a duty al 1 cent per at, Uu sunpowdar, and sll explosive auhalancee ute for mut ing, bleating, artdlery, or aportlog pttrptaa-t, oae valued at twenly-eighl oealt per pound or hate, a duty of oa. tent par puuttd; when valued at above !wenty-lh! tcafai par poaud aud uut exceeillns uilrtgr-alght soobj par pouod, a daly si audit ciiu per poand. un onus lead a duly or thirty eania per iw its. On oxyd. of alno, a duty ol thirty -Ave cvnla par ion lbs. Ua auluhale ol barytas. duly ul 11 cutis nor W0 Ut I Provided. That while load, oay de ol alno, aad sulphate off barytas, paints, and peluura' eoktra, or any tae of laosi, than not ba subjMt to any sddlUuoal duty Mi eaasaMBaaaa of twlng utlsiNl or ground wit lloeaea on, when ut. dauas apoa sU bit BtalwrXls so Btlso arground have sara ar-vke4y paid un au painu ana palaura- aaiart. dry or groao at Mi, or la pasta witb water, out eutorait pruvldoi lor, a daly f Bva par senium ad valororo. On varottk ar Jaiata, mad wholly er In part ef fa" topal, or oUtar gunut or eultatanoea, a duty of A par aaot ad vatarem. Un glue and gelatine or tu 4ou IpUoos, la lea eeu stat. t duly of one tent por pound. Un glut and aamaut, mad. wholly or la part ef alas, to b sold lu Uia liquid stale, a duly ol lorty cents str gallon. tin pine, solid head ar ether, auty oi o per cent an valorem Ou acrews, commonly called wood aertws, duty tl Mat per centum ad valorem. Ua elneaa aad lime pltee. and no aloe isovsMSflts, wboa sold without bains cAMd, a duly ol 6 par eeul. ad valonaa. On umbrellas and paraaola mad. ol eotum or t'h, ef etbar mal.rt.l. a duly of lira por canlom ad vsktrem. -un gum tear, eamteoo aonro ptr paea, eoatautsti ess Btoro Uiau twenty boats uf twnly-flv. atavas each, , , Un gold foil, two dollnts per ounce troy weight. On nailer of all de-KrlnUons, lucludliul pasteboard, Wndl Sr.1 board, and tarred taqan- for roonog or ether arpasts. a oaty oi tnrat paw armiasa ao Vkloraoit Un aoap, c utile, peho-ell, araaly, and aoap ef aU deaarlp llotta, whit or enlored, oao.pt soft soap and soap etharwlfo prnvlded for, value,! at ni .Ikiv. 6 cents per lb., a duty of t mllto pee m.;valuadBtatMtvefNtaflb.,dalyaflcorta. On soap, fancy, ae.nled. honey, errant, Ireaepefsrit, and alt detcriidloBa ef hdhrt and -dtavin aoap, a duly of tat pr to, Un anh soap, duty or five per centum ad valorem. Un all uncouipaunded chemical productions, not alhtfwia provided far, duty of five par eealam sd VBlarsta. Un eatenllal olta, ol K deacriptions, a duly a( fiv par centum ad valorem. Un plrklee, prtaarved frulla, prasm-vod T.f eiabtat, ara- servad meats, flak, and theltflail lu eons, kegs, ar alr-tbjbt peabeg, a duty of five par Bantam sd veleraat. Un lull -heads, printed, printed cards, aad prutlad elrealars, B duly of flea per aantuei ad valorem. Oa .14 printed books, magaaiaos, paotrAkta, re.lr.1, sod all abler eltnllar pelnbtd putdMatlarla, asoept OaWBMtpvra, daty of five par a.atam ad valorem. Ua protluclinna s( alereotypers, lilhogrtphf rs, Sad eofrtv era. a dirty el Ova per aanlum ad valorise-,, Un ahtrtoeraphs, ar aoy other ton ptolore, taring aoaeto of fnravlng.wf works ol art, ar ooed for la. Hlaalralloa of iHioks, and oa phuhigraidui ao amalt la alt. dial tlaaipe asa n,n h. sflliol, a duty of fiv per eeulum ail valnreta. Un all repair, uf ritylnea, ears, carriage, or obiw arlk.-Hto, whoa Mich rvpalra liM-ri-et. Ui. valua of Uia arUahja ao re paired lea per eemuie ur oeer, a duly af lb rat per cenlaei n euch Increaeeil value: Provided, Tt al on auch repair made upon thine, b-atalHNit, ar other yewela, a daly af too per actuate otdy aa Uw locriaatd yala aaaU a aaa.tae. Uo 10a holla, aa lauuolMd, of all asuio, Uarte, be 1st, schoo oera, .loop., tallbuait, ab-aaiboala, canalboatt, and all ether veatele or w.wr craft, (n,a Includtu eneiue ay fleiin,!l neehee bain, mado, aeooifacttd. or fioowied, daly al to per e-rtileot ad yalnraai. Uu date, frelaa., aandatno, marble, and holldlBf.il to af any other dracrtpttnn, waa drtattd. hva, ae fiobaed, a iluty oi uire. per centum ad valorem: rrovkted, That Ine eal for the erection, filling, adjusting, ar actllaf btutdte atana of any darwn-tfaloo, eh. II not bo hMladad la lit ttaaat ment ef any duuea thereon. tin msrtde, and other m.nnmnf al ermns, was af wttsowt ItiBcrlidions. five per ceitlom ad y ajoraaa. fin lime and ttontan or waur eantenl, prcntadvaloreaB. Ou brick, draining Ulea, aud earthen aud stvno oator pip-s, a duty of per centum sd valorem. Un aiatte, spars, aad ship af veMel blocks, whether Blade to ardor or for aala, a duty ol too por tealuat sd valorem. - Oa all rarnHare,,. ethaf aellele ewd af wood, aunt tat lit. rouca or ennnlelwd, a daly ml per wBtaar, ad yataraaa: PravldMl, That all furnitor. or other artleata atada ol wood, prevk,a.ly aeitoeed. and a duly pal IhanM,. aha b ssiita d a duly of fiv par cnlam ed v.lorai anno tho taorvaawd y.ht. oaly amef whao aoM to lalebad atmdltOo. Uo Mil, a duty ol Ml oeota per oa handled poand. Os ealla. bU, hado, aoalaaa, aad beta, made ( aattao, Sa-, or hma, er part al .oner or .Oief ataurlal, l.e par aMHoot ad ulma PraetoX, That okeo Uia malarial Iraa lo. b any af tin kiratnimg ariudea are made wta laiporlad, or has bMI nthjxl I. aad paid a duly, and the esM It Blade by tea u,g, a duty ahail se aaaioml aoly , ta marMaod v.tu therwtt. tta ae.in.l muweol oalert, tad onus, tsfasaonils wa le,, and aU otverase otnd for lit. purpose, told is toll lee, ar from h-uotaina, r .Uierwlaa, aud not elltarwiai pravwtod lor, B duly 41 l rmf oenlom ad Votom, , tta aeiieral or awdwloal w.wta, or oatar (row tarings law. Cegnalrd allh mineral., a duty ol en half cenl for each, un. ,ntalolng not more thaa an pint) when aoalalalag aiM Ulaa aa plat and oa loan thaa ea quart,, aa. ami; tlm u.le!ninf mar Ui.a ao qoart, (er toco, addlllaooi uoart .r fractional port Uwrr, eo cant. Un pig Iran, a daly ol wa oallara par bat. Ua bkHHM, tt.Ua. or loop, oheo Biad la forget af tie eal. eric, directly (rm the ar., a duty el 3 per loo, Un railroad Ifaa, o duty ml a pa too. -' I Uo ratboad teaa, e.tall.4, a duly al two dallars par tool rvwvsted. That Ih term rerollod fth.U apply only bt rata far .Mrh ih atanufaetaiar fccalvet pay lot mt,aftrtoru. Bud not far Mow smw. , t , Un aU Iron advaaoed aoyood Mneuat, tlskt, or loops, and Bt aitvanied beyond bar, and Bond, hoop, and khrel Iroa, not thinner th hanteoe Mghbtan wire gauge, Bad plat Iron not Ut biejt an Hghut ef aa Inch In Utkknest, s duly af o pel Wit. Provided, That a bio shall, lor all lha PWpwaoa ol Utls art, o deemed and later, to aa toa tdwawttd pawtda. Uo aaod. aoap, sod short Woo. tklaoay liuta u-waer la air. sautpt, plat boo ku thaa ooa (tshUt ol ta loth tat ll.lekuew, and cut aala An apikee, not hieludlmt nalia,to.k, bad., we fioohlru Bail., MaUy potsp au tot at patatra, warlhr la popart 'UT alherwia. nor horretho. aaila aioarllt l.y wi .etixietr, a auty of Ova dollar. toa: Prvidd, That bar., ruda, aianMa, a. ooa. hata, sheet, plate. Bulla, aad Itfik... wot toottaltttai teh aa aro neuBlty put au la aapatB, Bur hotteterw BlOt wtooght ley marhiaety, as belott avea- ' i s