The Oregon statesman., August 07, 1865, Page 1, Image 1

THE OREGON STATESMAN
' IB r Uflt.1 SH If J k V K K V HUN It A V GKNIKQ.
Tk Oregon Printing and Publiihiitg Company
PUOLMtlETOUS.
OOolal Pipir of th Stato.
TKUMS Peryar, $:!,(!! Six mamlM.f'J.OO.
'"!T TV" abuitnr ftri(Htncit4dn. lgtl Twternott
Kdiultlnncro mir hw mtriti Ity mnil at tlio rink the pub
Wlinr, If ituklH if tl'ff pf'f '"'J I' ponlnntplt-r.
THE CLIPPER
SAW AND PLANING MILL !
TUB PEOPLE Of 8ALEX AND VIOINiTlfl
lire hoceby itoniwed than 1 have reHeiK.aiid have
in com(ni'te nmuiug crdta", llw Clipper tjuw auid
aVIuuiug Mill,
Feir Illicit Xortli of Salem,
where I liuve on banit ' '
More than Half a Million Feet
f flu voiy
CHOICEST KINDS OF LUMBER.
Those wild wih to rn-rAase
. Tim vi-rir Best Illatei-inl,
wilt da well tn wimuil eanin any Lumber Turd.
my ternisar -imx
, LJLTU8. PICKETS, .T SOXES
got out m short notice.
ra- r will (Miser Lanrber at-any place within the)
citllimlui. t.D.TOWU
Saleta, AH 17, Mot. 7:y
SOMETHING NEW!!
New Store, New Goods,
j. M. COULTER
Hiinjjuft penei ft Urge u.i wall teleubed tmct
Knout uf
FAMILY G R D C t R J E S I
Which lie will exchange for cash and fl kind of
COUNTRY PRODUCE,
' ' ALL KINDS OF '
COOPERWARE ,
Kept on baud and miute to order, at abort uotioe and
at low ratst, 'flse oelbrated t
Clothe Wringers of Different Kinds.
BASKETS,
1 And a good aewHtmeut of
Useful Household Articles,
Alwtye m tore aud for aula at price which
CANNOT BE BEATEN.
TO SMOKERS:
Of MEEKSCHACM PIPES, TOUAUCU
AND MATCHES,
My Stock, Canto. b Beaten.
CM aad me. I will satisfy anybody who
waul t buy GOOt) AKTIL'LKS, .
Cheap for Cash,
Past favor thankfully renwrubered, and future
uutrnnag-o respectfully solicited.
tTfOall at Sri door north of liana' Jewelry Store,
, oiumrrcial street, Salem. 4M
OliEGON
IRON WORKS.
a. coins, jona natio. s. t, morgan.
A. O. GIBBS k CO.,
M amifirttirere of
Steam Engines, Boilers,
AXD ALL KINDS OF KILLS;
IIoiMiiiff ITIacliliK-H,
Horse Powers,
ltcnpnrg and Mowers,
. Quurlx Mills,
AinaltfaiiialiiiK I'nnta,
and HEPA.RATOBM of tlie moat approved kind;
COOKING RANGES,
lU.M.r,H, etc.
Paltcrn !ttakliij, In all lis forms,
connected with this stablihmenr.
PLASH AND SPECIFICATIONS for Mills and
all kinds of machinery furuisbed to order, byau ea
nerieooed draughts in o.
A. C. CUIUS it CO..
Successors to E. L. Jones 6l Co.
Portland. Pee. 4, It;. . .. 41tf
PORTLAND FOUNDRY
....ADD....
MACHINE SHOP.
First fltrert. Between Yamhill and Morrison.
H AVISO become sole propri-torol thisestalilish'
ment.tlie nndcrsiimrd is now pn-parod to nianu
li.i t lire ALL KINDS UK STEAM ENGINES, of sues
from fmirto forty-horte power, portable or statitHiary.
Also, Circular Saw Milht, compete; liar Pretwca of
ollsiies! I'laainiP Macbinca (Wooilwortfrs pnitem):
SVrouirlit and Cast Iron Work for Vertical Kuw ami
iit Vlilisi braiuiand iron eastings, and wrouglilirou
work of every deacriKinn.
. All orders executed with dispatch. and In a work
rrmn tik manner. DAVID MONNAM'Ktt.
p. s A rwtion him ben nuiHe on all kiinfe of
work lit mynh'.p.to mtthetrat1eandenrrfnnttd with
Califortiia prifea. mayiT Wtf
Wm. Helm & Sons
H AVISO PUHCHASKIr THE OLO AND WELL
entaliliflied Store nf W. K SkllTH & CO., and
havinif recent Iv purt liHwd in Siui Kmnrisco. a verv
larjfe stork of S'E W UUOUH, now oiler to the pub
lie a very larie and
Well selertrd Slork of fresh Diuks
A M
MEDKIXES, '
PA1XTS,
OILS. GLASS.,
VARNISHES. KEROSESE OIL,
PERFUMERIES,
Fancy Toilet Articles.
-A!TD
Patent Medicines of all Kindt.
Tomther with a
' Large Stock, of Books andSUlloncrr.
All of which is "(Tared
AT LOW KATEH.
The services of Dr. J. V. Sholton, a scntlcnian
In every way cnni-uttut, has Ik-cu st-riircd In the coin
Ito-in-tintr and riip-ninir of Medit'in---i. and l-hypiriana
and Cninrneni niay rely on getting their I'reecnptiona
nnl up C"rrrellf. (Il-tf)
Store at the 1X4 Stand of W. K. SHI TH CO
Closing Out-At Cost!
1 S WE INTEND makinjr a chanire in mr llosinras,
J we will sell our entire Stork of frT Ooods at
t'OST. Persona wisliin to pnrrlnise at the hnrat
Frier will do well to cull and examinp nnr stnrk.
KI rilk CAlfTWKlOIIT.
Salem, Omirnn, March 31. Iwv-.
fl. B We wonld lie pleasrd to see nnr Old Cnsto-l-H-ni,
rrperially thiae who hare ansettled at-connu an
nnr hmiks.
Please eome forward, Oentlemen, wilhr-nl further
Invitation o
040,000
Gropnlinek ! Ciroonlnol !
rpllE liih"t market price will he paid for all Legal
1 Tender otes -titere-J. Applv soon to
Salem, Jan. 30, ln.'ij I ' I). MiKXLLY.
For Sale.
O 4 A And LEOAL Tender Notes, at reason.
o4v, 'V I hie rates. Apply t
Salem. Jan. 11. Iryl D. MiTn.LT.
77nIiy," lnIH Monthly.
Till ae" art -elsss Koalhly M.nilne Is -MbtMM
1. errrr w-nlh, l l.tnrclv -trtwt.N- rri. smteenil
the fsrllle atst- Kv the tlesmer leavtnt N-w T-rk en Ike
IfnJl of the niwolh m sovsnre to n-iie itr pasiieaitoa. Keery
na la the Paste" e"'- sun r-minn-i pro-im uaeaa artar.
M. Hi, .acr-f" l Psmsst M"rrm.T tl-n its h-
est chsrsrUr s4 eirlll. II a the ct-eapr.! mt atlne aaWtsh
etl. W. aitl seoa the P icinc MnsraLV to any a.ldrts la IM
I'alUd lste t-r ene rrr. pnalaa ace- 4, ain ike i-aet-a
it fin -"Uors ia o'-w.'-i--.. or TV, WMi-s a-W
.Ao Is iroid. laiu n. ioiui a
rvil l:rv Uli-ttf .. New r-e
(tpceltnea for4-- f Ptcieic MosTBLre.fi he .-n M the
,!iLnia 0t'e. Kraleo sapH'ed t WHIT k IMCKK,
Ne Arii. 'e-"e; er the Amsntsa taisa.
r. Ml ssua sweet, Nt Tort. -.
""CVt1 , .... ..,...L-sfOfc9... 1.. . a I" "hook 'Ariyf'i i
yOL.15-NO..'
X,lUUi:U OF El-SnKKIKK riMUUM.
, . i Idaho Citi, I. T Jul)' 23, '(15. ,
En. fli'ATiosKAN : About 5 o'clock lliia
avenittf one of the itiiutoulil-blvodeil anil brut
al MMMsinittiaini cnn oLT at the Warm
Sprlttfra, (mo mile Maw this city, tlmt lias oo
oot red atno tlvs nuasnnation of our good Pres
ident, Abraham Limxilii. It hu oooarionetl
very great xottoment here, oonsidorinft the
cirotiNistatioei that probably prompted it. I
will relate tlie fnota, at minted bp an cjo wit
ocks a QHiD nf atoriing integrity) and one who
cotinot be impeached. . ',
' Sumner I'itikhara, ex-therifT nf thi oonuty,
ia the nivndered suan, and the assassin it Ferd.
Patterson, the man who killed Capt. Staples in
the ottyof Portland in 18C1. -
Ki-elierilT riukhani wat tlie appointee or
GoveriKir Walluce in 18G3, and waaone of the
moat effioient iherillt in this upper country,
until last evitvmn when the Deiuooracy heat
him. i He went East laat February and return
ed to this city on the 4th inat. Siuce hit re
turn, aa keretofore, be bat been both bold aud
bitter in bit public denunciations against ae
ovtsiouiate. On the evening of tlie 4th, hi
oritioiatm on the character of the leaden of
the Davit Confederacy, caused a man here to
draw hit revolver on him to take hit life ; but
through the interference of friends, it ended.
Since that time the frienda of l'inkham have
tiiougbt dint he was dimmed, and ao it appears.
He went to the hatha thit afternoon, and while
tlierc, Patterson turned np, aud on meeting
Pitikbaiu, opened out on bitn in very abusive
language. Piiiklmtn not noticing him the
while, Ittit keeping on in conversation with hil
friend. Patterson teeing that he could not en
gage him, came up within a few feet of Pink
hum aud leveled Ilia revolver and shot him
through the heart. He fell and died instantly.
Pnttersoa'a frionda gave him another pistol and
helped him tn a burse, and he (led on the road
leading to Boise City. The sheriff1 and a pom
of eight men are. in pursuit of liitu on iloet
horses. , The Boise City stage oame along in a
minutes after the inurilor, and met Patterson
riding very fast about one. mile beohv the
Springe. It ia generally thought that they will
get hitu. A mau by the name nf Ned J antes,
formerly connected with Wells. Fargo ic Co.'a
exprosa oilice at Wulla Wnlla, it ia alleged was
the person who helped Patterson off, and ie
now in jail, arrested at an accomplice.
The Diatriot Court ia now In seesion, and
better satisfaction can bo obtained by the pro
cess of law ; but there ia on knowing what an
excited multitude will du if they get bold of
thit noted chief of ruffians. I will, keep you
posted. t V
Monmouth, Polk county.
El). Statkrman i A correspondent nf (lie
Arena of July 24lh, amongst other tbingt.
makes the following statement; "While the
United Stales were governed by Democracy,
peace reigned over all America." Now if thit
correspondent had said t If the Democratic
party had proved true to the principles of De
mocracy, war would never have ensued ; but
peace would have blessed our land, and the
great effusion of blood which has been poured
out like water, would never have stained our
soil. Had tlio Democracy been governed by
the same principle which had always actuated
the Itepulilienn party (that of acquiescing in
the decisiout of the majority at the ballot box)
our land would now lie free from tlie stain nf
patriots' blood ; our country free from the
heavy debt which now bangs on her. Had he
said these tilings, he certainly would oot have
erred ia bit stalcmeuts. It la certainly a fact
known to all men, that had the Democratic
party, aa a party, been solicitous fur the wel
fare nf our common country ; had it been will
ing that an administration opposed tn it in pol
icy, for the time being should come into power,
in accordance with the expressed wishes of the
people; had it continued united in 1800, with
the determined purpose to advance the nest in -
terests of our national oaret-r. nrvt r would the
greatest struggle which has marked tlie pages
of history been recorded. Hut. no ; the lead
ers of that party, bent on mischief, determined
to rale in heaven or serve in hell ; and truly
have they civen tlmt service In the demon of
darkness, and, in return, received the electa-
tion of patriot hearts wheresoever found. Now,
it appeara to me, that the task of bolstering up
the Democratic party la anything but a pleas
ant one. and I suppose this correspondent so
finds it. lint if be ia dispnard tn continue in
extoling the party styling itself Democratic let
nun give na a alight sketch of some of ita lead-
era' history during the past four or five years ;
let nun tell us ol that great Democratic repub
lic, which was to be reared with "Slavery at its
chief corner a tune" ; let him tell ut how that
republic crumbled into ruint ; how it civil and
power it broken ; bow itt legislature is forever
dissolved it armies conquered and dispersed ;
now us Detuocrntio President is an inmate ol
a felon'i cell, and bit cabinet fugitives from
justice. Mr. Editor, it ia rather an interesting
theme (tlie course or the Democratic party Tor
the last four years) for one to dwell upon. who.
np to 10, had always been identified with the
party truly worthy that name; hut when a
party, through ita leaders, hecnhies recreant to
duty, to principle, to everything tending to the
happiness nf our country, its c'aiins upon the
piiblio are forfeited by every principle of right
andjustioe; and not only that, bot it forfeits
the name Democratic and can be looked upon
only as a party that. In subserve itt own ends,
to gain ascendancy, office, and power, would
amalgamate- with all the odda and eods of the
universe. ' S. S.
SSNATOK CONNKSS ON TUB ClIRItCftCT.
We extract from the speech of Senator Con
ncss at Placerville, Cal., the following in rela
tion to the National Currency :
There ia no question of national currency to
be discussed, for I he measure adopted pending
this great war through which we have aetnally
struggled settled thai queation. There ia now
one universal currency law for the whole na
tion, aud one system of revenue. Indeed, it
it dountful whether, ainoe the beginning of the
republic the financea of the nation were eter
placed upon at lino a footing aud to consilient
a loandalioo aa they are at the preseul tune.
There ia no debatable question as to whether
the national currency shall be extended to the
State we live in. It can be but a short time
at the furthest before Ibat will be done. Ky
the cessation nf the war the expenditures of
the Government are ro much decreased that
the revenuet already being collected will, I
think I cannot apeak Willi any exact knowl
edge, but I give the beat approximate state
ment that I can make with aix montlia from
tkia time allow a balance sheet in favor of the
nation of a hundred millions more income than
expenditure; and when that it the case, gold
will be worth no more than bank notes nf the
United States baaed upon United Slates bonds.
And then and therefore the currency of tlie
Uuited State will circulate here; for banks
established ander the National Iiauking Law
by capitalists of the onnntry will be rrroied
here ; and the whole question will he at an
end, so far as this State it concerned. And
this emit it coming so rapidly that it hardly
worlb while for tn lash ourselves into a foam
on the subject. It will very soon occur.
ClltaP. The charge for sending rlispatclie
by the Atlantic ten-graph is hied at f .ia word
And the address, date and signature are ooont
rd and charred at that rate ! Twenty words
or lest coat l(fl, and no iliipattbet sent for
U s than thai aum!
tT" There ia hoy hopelessly insane in the
asylum at Hartford. 'Connecticut. Hil insani
ty was produced from the knowledge of the
suffering and consequent death nf bis father in
Ih rebel prison at AuUrrtonTille.
SALEM,
TERRIBLE CALAMITY!
Wreck of the Brother Jonathan.
GREAT LOSS OP MFC.
Special Dispatches to the Oregon Stateaman. I
CllESCENT ClTV VIA JaCKSONVILL. ,
July 31. ltXS5. ,
Steamer Brother Jonathan struck a snnken
reef off St. George Point eight or ten milea
northwest frutu Creaoeut City about half nast
one o'clock p. m. to day, and went down in
about forty-five minutes. All on board are
supposed to be lost, with the exoeptlon of aev-!
enteen persons and thruo children who came
ashore with me in the ship's life boat at this
place. About five o'clock p.m. all small boats
at thit plaoe went to the reseno. There's no '
hopo ol saving any one. Two boat swamped
along tide the ship, and there were three boats
left on the steamer. Tlio rescued pnsseuger
are well cared for by citizens bure. i
' LIST SAVED. " ' ' '"" -
Jamet Patterson.Third Officer : David Par. '
roll, steerage steward i Henry Miller, baker;
Patrick Linn, fireman; Win, Lovejoy, fire
man Edward Shields, sailor ; Stephen Mor
gan, Mrs. Mory Ann Tweetlale, Mra. Nina
Beonhart and child, Mrs. Martha Stott and
child, and fnnr colored seamen. ;
EtoiiT O'CLOCK P. M The hoate have re
turned, and report having teen nothing i f the
wreck. We have given up all hnpee. i
. ligneu) J. f attkrson. 3d Olhcer. i
, LIST OF PA88BNOKRS. !
San Fhancisco, Aug. 2 The followini? is
a list of passengers i
llrig. Gen. Wright, U S A., and wife, Metit. E. i
D. Waite, U.8.A., Miss Mary Horry, S. McDavis,
Mcllurdlo, A. L. Stilns and wife, ,Wm Logan and
servant, Jas Nisbet, Jas E Trltus. M E Crawford.
T Dawson, Miss Place, Mra Stacknole, infant and
cnnu, t iven, airs Anna urate, Mrs Lee nnd in
fnnt. Gov. A G Henry, L 0 Ttittlo, U II Stone,
wife nnd infant, Capt Chaddock. U. 8. A., Mrs
Jno C Koenan and seven ladios, 8 U Morgan, 8
N Luckoy, wife, and child, Misa Forbos, C'has N
Deldi'ti, Albert Mytoll, Geo Wodocked, Jas lior
tnn, Thus Morritt and wife, Hobt M Preiser, Jno
R Craig, Wm JJultmey, J 8 lltirr, Mrs Woodlock,
Conrad Adams, Fred A Pound, Oilman Chandler.
.iaa L,yncn, A ingrahain, M.D., U.S.A.! Jn K
Itichards, Victor Smith, Miss E P Snow, Jas Cor
null, J G Gray and wife, Miss N Shopser, M h
Hcfron, G M Pollack. Chas C Northrop, J C Hull-'
sakor, Mrs A C Hrooks, Miss Henslnv. Wm Lo.
gan and wife, 0. Critndall, Mrs C Foimtain.daiiL'h-
mr mm culm, wj roweii, wituand tnur children;
A A Stone, wifo and infant: Mrs .1 Stanford Mr
Jas Church, Mrs Wendull and child, H Letter,
J 8 Goddcs, U Mathersou, Mra Ltickey and two
children, Maj E W Eddy, U.S.A.; G. Carall. Mo
sea Ilerthior, Jos Oraelli, II Uefenler, Geo W Ar
ris, J Strong, 8 V Craig, Mary A T weedle, Pat-
rick D Myei, John Adams, two Indians, H 8
Manly, Henry Adams, Thos Mullen, C 8 ltlsnor,
and Wells, Fargo & Co.'s Express Mossenger.'
: LIST OP t!REW AND SHIP'S OKFICKItS. .
8 J Do Wolf, Commanders Win L Allen. 1st nf.
fleer; J D Campbell, Sid officer: Jaa Piittnmnn . ill
officer; John 8 Ilenton, Purser ; Albert Dye,
j i,u, aiiiriueen i vv nito,
1st ass't engineer F Francis, !id asa't engineer :
Wm Anderson, oiler; Patrick Lynn, fireman ; A
Cainargo, Fred Walthers, Wm Lowory, firemen ;
John Gomar, coal passer; John Hilton, dt.; John
Clinton, do.; Joseph Perkins, Jos h Gonaes, H
Walker, G Frederick. A Oozlura, Wm Ps.ll, h
Domingo. J Silvndo, Wm Tontor, Fred L Doug
las, Jaa Fowler, aeamon t J Thompson, fireman i
D Deans, !2d pantryman; Thus Tieruey, porter :
H Miller, baker ; Manuel Hirrela, waiter ; CF
Lawrend, watchman : Kichard JJavleton, steward;
II 0 lirown, W steward: John Miller, pantryman;
Chas Laws, cook; II Loo. 3d cook: C. Sto
stowardess ; John T Htttton, Edwin Franklin,
John E Porter, Mattie Soleras, David Farrell,
orepnen jiorgan, jonn w Welsh, cabin boys ;
Ed Shield, waiter.
FURTHER PARTICULARS.
Jacksonville, August 2. 10 a. m. The
Inat aeon of Gen. Wrbfht ha waa standing on
board holding a life preserver in hia baud.
There were two hnnta swamped neur the one
that the fourteen men and women nnd child
itade their escniie in. Cant.Bucklev had men
not patrolling the bench all night and next day,
ao aa to pick up any bodies that raieht drift
ashore, but there waa no drift of .ship nor did
any mallet tome Vlioro up to two o clock mi
the olat ult. The boat fired two guns, but it
was thought that it only a eignal from some
boat on the trip up. There was nothing known
of it until it was revealed by those who mado
tneir escape in tlie small boat.
San Francisco, August 2. Nothing addi-'
tinnal has been beard of the Brother Jonathan
disaster. The nearest telegraph station, Jack
sonville, is UIO miles distant from Crescent City
or Camp Lincoln. The Brother Jonathan had
six limits on board, three of which were Fran
cis S. Patent life boats, anil the others were
common ships' surf boats, of canaoilr tn carrv
200 people, which is more than the whole nnm-
ler on board. Lapt. Uonner.of the Sierra Xe
vnda. who arrived from the North on Monday,
reports that he passed the reported scene of
the wreck 11 A. M. Sunday, and expected tn
meet me jonatnan nenr mat point to exchange
papers, but enw nothing of her. There was a
strong wind and heavy sea at the time. Ho
think that she foundered about twenty-firu
miles to the north of Crescent City and fix
miles from Camp Lincoln. There are a few
mllea apart in the vicinty nt which bnnte could
laud, mi J he thinks it possible that some of tlio
pnsscngera niny have bmded in other hontt at
a point eight miles from Chetkoe Harbor,
where those reported saaj'd cams ashore.
Cant. Johnson, of the Del Nnrta thinks the
Jonathan may have fnnndered at a point ten
miles above Crescent City, in which case some
of the hunts may have run down tn that point.
i ne uicv umi mo messenger wbo brought tlio
news tn Jncksnnville left the scene twelve tn
twenty-fnnr hours after the disaster it the moet
discouraging one of all. It seems hardly pits
sible that, bad any more than those reported
escaped, the officers wonld have lieon at that
time ignorant nf the fact.
This terrible catastrophe hat thrown the
whole community into tnonming. Anxiety,
sorrow and horror are depicled on every cuon
tenance. Evory flag in the citv, and on the
shipping in the bay, is at hair niost, aud grief
is general.
Jas. Nisbet, editor nf tho Bulletin, waa
among the passengers. Major Eddy, Paymas
ter U. 8. A. has $200,000 government funds,
which were to be used in paying off troops,
The Major, before sailing, balanced his gov
crnmciit account, settled hia privnte accounts,
made hia will and told tome of hi friends that
be felt a preeeutitueut that he should never
return.
Legal Tendert 731 74.
Tub CuRRXsur. In lhirty.lhreit of the
thirty-six States of the American Union Die
National currency it the basis of all mnnied
trannsactions. It is received and paid oot ev
erywhere with entire confidence, th sain in
Maine a in Looisiana. it M a uniform medi
um of exchange iu all the States except those
of the Pacilio coast. Why it it not so hero
may be attributed to the blindness nf our peo
ple lo their own heat interest. Now that the
rebellion it subdued and the confidence of ill
people restored iu permanency of our govern
inent, there is really nn lunger any good teaano
why we nf California should reject th Nation
al currency. Th note of the nation ought to
be aa good as gold, for tho material wraith of
lb whole country is pledged fur liter rcdenip
tain Juit Mercury.
W Ilev. Knfael Dial Martinet, late a priest
of the Itomiih Church in Mexico, formally re
canted the error, of that Church nn Sunday
morning. .May !il.t covenanting ut conform lo
lb doctrine aud discipline of lb I'rotetianl
Episcopal Church. Til. ceremony took place
in the Church nf Ase. n.ion. This k 'he third
case nf the kind which hat recenly taken
flacc.-e-X Y. CV. Tieus.
OREGON" MONDAY; AUGUST 7, 18G5.
Tut: Last op tiik Viiuhnians. All that
is left nf the Old Dominion is John Minor Units.
Five and twaty yean ago, when Wise affect
ed be the legitimate aud rightful representa
tive of the Southern chivalry, and turned up
hit classic nose and tossed hi long ringlets nt
hi burly and t overly elegant colleague, ho
little thought Chat the day would oniiiu when
the Mother of Presidents would cast him from
her Imsoin, and throw heraelf. in her old age
an4 wrctchedaees, upon the big stout arm of
Job) Minor Boots. He little dreamed in those
day of "high Whig principles" and "hard ci
der, whe "Tippecanoe and Tyler too" ruled
tlie rmist, and the defiant spirit of Buylie Pey
ton and Sargent Prentiss stood by his side with
pel aid pistol, ready to contest every inch of
ground with tk Loeofocos, that ho would first
follow rlis frtead John Tyler into the rank of
the UetiiooraXe. then accept office from the man
wlrasetBOle he had pulled but tun years before
then returned frmn a foreign bind galranixed
at 4 ckatnpkia f State rights and secession,
theuraa a bully and rather doubtful ruoe for
Governor, and bnally settle down into a second
rale Brigadier General of the C. S. A. All
this while he deepwed his old colleague. Bolt
was rather low. Butts waa breaking down
Bottt was a plebeian and unworthy to he called
an associate of the first families. What if he
had efcpt in the me bed with John Tyler, or
ant a the snioe kaUi with John Ilandnlph 1 -Watt
of that f 8i Wise threw him over as an
unworthy interloper Mark the sequel 1 When
the real teat came, tlie real mettle of the men
appeared. Nothing could bo more heroic limn
the conduct ol Mr. Bottt. II" tnoru in hie
hluat, off hand way, that secession wat a dam
uuUe heresy, and lis would have nothing to do
win it. , "Uebellioii," said lie. "is a cheat and
swindle, a spawn of hell, and I'll see you all
rotating in the etertal lire before you get me
te follow you and your crew of poltroons and
liars." lie taid tliit to a Virginia andienoe,
aud added: "Neither shall )Hu drive mo
becioe. I have a right to live ut home, aud
there 1 tu.'au to live and die. ' I won't leave."
Tboy arrested him mice, twioe, thriee. Thcv
imprisoned him.' They ordered him Smith
Tiley ordered him buck. They puraeouted
him in every conceivable nay. But still ho
stood undaunted, and resisted every overture,
threat and calumny. At Inst he is free free,
a his own Old Dominion. He is her last, hn
is her first citizea. Among all tlie eminent
inea who used to represent her opinions and in
terests he etatids to day the sole survivor. The
atnnu hb passed aver him and lie instill un
shaken. We may see hia rough form, hia
weather bronzed lace, bis rough, yet genial
features' alive with honesty and health. Ho
deaerrca nil that uien can pay to upright valor
and spotless integrity. He it nil that rcmaine
of the genuine of Virgininnt. Cincinnati
Timet. .
Inddstry civ Pennsylvania. Tlie three
articles (if coal and iron, yielded tn Pennsylva
nia last year over one hundred and reventy
uiie millions of dollars, at allow ti below ;
Coal............. $(50,821,920
Petroleum.... 4fi9l2.4:W
Iron 84,7r34.1"J7
Total $171,519,352
This turn has been distributed equitably.
Tho public carriers, tlie laud owner.tliu miner,
the operator of the mine, the "various middle
men, and the Government tho protector or
all these, and tlie general uonservatnt of nnr
rights have each motived its fair share. .
There are nsw in tlie Sandwich Island
ono hundred meeting bouses, many nf them
valuable and durable, erected, lor (lie, most
part, by the people themselves, at a cost of tint
ar from $1.V),000. Tho hnnso at Honolulu is
built nf coral rock, and may stand for centu
ries. - '
C The amount of paper produced by tho
Snn'a Crux paper mill it now about thirty tons
nf printing and four thousand renins ol straw
aiiifmaiiillii paper per month. . The mill con
sumes ono ton nf rags per day. 1
OFFICIAL.
LAWS OF THE UNITED STATES,
rtsssn AT THI . : . i
- First Stssion of tkt Thirty-Eighth Congrta.
An Act to provide Internal Revenue to support
the liovcrnmciit; to nay interest on tlio Public
Debt, and for other Purposes.
(Canllnticd.)
Ana sit clears ninnufnelareil alter th iiamsjh of tills set
shall be parked In l.tsmlle. botes, nr pti'.sm' "ten to h-
lieellnn. ami eorreclly ltiuil woo Hie liuinner ami klml
eontslneil therein, snrl nr limperll'm, un less llie Hume shall
be reinuvrd to a bnmtei! vsrchiiusr for exirtatkitn, slisll be
Ismpeit by (he Imiiecler with sluiun tn lie provided by the
comnilsnloaer ml Internal rerenae denoting the lax thereon.
and lo saixeil (hit Ihe buurile nr box csiiuot lie neni-il villi
ul tffaclna er destroylnff islil stamp. Anil any humlle.
bos. or pst knse or rlii.ra IiIl')i slinll lie sold, or psu out o!
thehsooiof Uie oHinillseturer, except Into ft hon.tvd ware
twu.e, without surli .lamp, ao fted by ao Ihlpeclur, .hall be
rnrMI'd, and may lie m-Ueil wherever found, and a-.lit, one
half of Ihe proceed, nf Inch aale 10 be paid to the lliforeier
and the other lo Ihe Tnln-d stales. And every peraon, before
siskin any cigars stler Ihe passare of this art, shall apply
for Slid procure from th. assistant assf-ssor of Ihe dlttrkl tn
which ha or she rewldea, a permit authorising- surli person to
carry on the trade of clinr-niaklnsi, for which nrrmll he or
she shall pay said assislsnt asesnr the mm of twenty-fire
ceola. And every person seiployeil, v working al Ilia bnsl-
neas nt clyavaiakinr in any niner ui.iriei otan mat in wnten
be or she is a res-dent, sliall, befor making any cigars in
surh other district, pres-nt said permit In Die asaislaul as
e".r of the district where so emdloyed or working, and
iroeure Ihe Indorsement of ssid aaalsletit assessor iliereon,
auUiorleng said business In said tHtrlet. for whlrh Indorse.
inent the aasistaut assessor shall be entitled Iu rect-lve from
Ihe applicant the aum of ten celila. And It shall tie the duly
of erery assistant aasrtior, uMin application of any teron
residing In hat dulrh-t, lo furnish a ierniil, or lo Indonse
upon ties iieriult of iha apidlvant. If resident iu another dis
trict, authority to pursue the trade of dear-making within
the wmper district of simui ssslstant assessor; ami said as
sistant aasesaor shall krrp a record of all pt-rmite granted,
or helormyl by him, showing the date of each permit, the
name, realdsnce, and place of employment of ihe party nam
ed therein, the name and district of Iha ofllcer whu original
ly jfranted tlie same, or who may have uimlu any tubstrijU'M
ludorsemetila thereon, and the name or nain.s of the parly
or parlies by wl oni the ierson named In surh permit Is em
ployed, or. If working fur himself or herself, slating such
fact; and every person making cigars shall keep an accurate
account of all tlie cigars made by 1 1m or her, tor whom, and
their klml ar ipinliiy; slid. If aitde for any other ierson,
shall slate In said account the name of the pt-rsoe or persons
for whom the same were aia.le, and his or their jilare of busi
ness, and ahall, on the trst Monday of every moolh, deliver
to the assistant ass-esor ol Ihe district, if rvl"'rrd by bun, a
oopy of aaoti account, verlAs.1 by oat nr sfllr satbm thai
the same at truo and correct. Aod If any peison ahall make
any cigars without procuring seeli permit, or the proper In
dorsement thereon, he or slat shall be punished by a line of
fire dollars for each day he or she shall ao otfriid, or by 1st.
prtaonineiit for sack time a. the Co art nay order for rack
dsy's offrnra. not exce-ding thirty daya In the whole uen
any oat convkteoa. And if any peraon making cigars shell
fall to make the return brrrlo required, or shall make a fab
retara, he or she shall ae poirl.be, A by a flno not eve-edlng
one hundred d' llsrs, or hr Imprisonment not ev-eding Sjo
daya. And If any pecsoB' arm, company, or rorpnrahna
shall employ or procure any person lo make any cigars,
who has not the permit or the Indorsement lhrnn ri-ouln-d
by Una act, be, she, oj Uicy shall be punlalie ky a Sue of ail)
tor eavh day he, she, or they sliall so employ surh person, or
by imprisonment not eiersding tea daya. And if say penna
shall be found maklnr rlrars wlUiout such permit, or the In
dnrseSMjitt thereon. Ihe e-dketor of tke district may srs
suy eik-ara. or tobacco for aiablng etgars, whlok anay be
found In poss-oslon of eirk person, and Ihe same shall be
forfeited to tbe L'nitrd Sietee ami add: and one half of the
proceeds paid to Ihe VnHnl State, one fourth to Ihe inform
Sr, an It., other foerlk la Ike etoUevlor Making the sotaare.
On bullion In tnoip. Ingot, nor, nr olherwne, a duly of one
halt of saw pet centum ad valorem, to be paid by the ewaty
er of the same, who shall stamp the product of Ihe assay as
the emnwilasloner of Internal revenue, under Ihe direction of
UieHeereiary of lbs Treasury, aiay prcarrloe by general
regulations. Ami every and all sales, transfers, exchanges,
transpnrtattoB, and expurtatlou of gold or etlttr assayed al
any mint of Ihe foiled IMalee, or by any prle.le asa.yer,
aiileaa stamped ss prMrim-d by general rcoilfcH, ae
aforeeald. la hereby .lettered unlawful; ami ev, i, p. r.oi, or
ooriioratMB im shall sell, transfer, tratMBort, aeiie. ex.
port, or deal In lie-seme, shall be auli)cl to a - n.ltr of one
thows ad 4'dlars for sack offence aod to a Ao. Bat ."red
ing that sum, and to Isiprisoninrttt for a term not rxre. oog
two yeses aor leas than six inooltal. No Jeweler, worker, or
artificer in goK slid ler. shall use elUier ol U.ose hietala
exeed II shall hsre tost been sumoed as aforesaid, as re
quired by tins srl sad every violation of this section sliall
sohjeel tlie offender lo the penalties contained herein. Jto
person or eorpovaHoB sbatl lake. teaMtvart, or aaose lo bo
transported, expert, or eaose to keex-r1ed troan Ihe foiled
State. Buy (obt or silver I lie nataral state, aewolne or
aoaotaye.l, and an.tamid, ao BforeMid; Bod for e.e.y ik
laUon of Ui pr vision every ee-nder ft.n be subject to lb
B-oslti- contained hrsein: Provided, Tliat Ike foregoing
soWivialon of ihisseclioo provhtln for a tax on gold sod
eilsec shall onlv be in loree Iroan and a lies ti.ly days artvr
tile passage of tills BCt.
SVe ftV And be a farther ena.ted. TliBI okeaerer any
manutaclorrd arltrlea, geoda, wares, or Bierchaielise on
whiek an oaewie or Hai--4 duly has been bob, and which ate
B-.t sporially previded tor. Bra Irerrraaed la value by Km
B-d .iird. painlcd, VSrMSlied, waxed, ell.,1, gi,fe,l. eelro.
liped, g.lvanisod, plbd. framed, gront.d, pvsMI, eolofct,
dred. lrHome.1. oasmeni-l. C oil. Ov. eeni.I.My
anwbed or Hied foe a, oe eale. without chajarHeg the ontm
al eharoelev or ourioes toe wh h tlie some are mlendrd to
be weed. Ibore skill be lectcd, sadlocle. Sod pool a s of i
per ceolom sl valofem ap.x the auiiHint of such increased
v.laa, to be setcrulasd by desaaatin nroat Iks vain of Ike
flnlaheil srtt.-le when sold, or rem.vMt r,.e ..i. ,i.uv.e. n.
consumption, the coat nr value of the original nrllcls to Uie
person, llrui, or company Nobis to tho duly hi.po.ed upon
tho tncreasi-d value lliareof. Tlie Increasing of vilucs In Ihe
manner atorrsald sliall be deemed manufacturlm, and anv
person; arm, company, nr corporation engaged, Ihrrrlii shsll
be liable lo all ihe protrttlons of law for tlis collnytlon of In-,
tirn.l ilulk-a relating; to manufacturers, as tn Jlcensrs, re
turns, iinyineiit nf taxes, liens, Units, penallles.aiul forfeitures.
Sc. 911. And be It further simclwl, Thai newspapers,
bosrils, shingles, laths, anil other lumber, alave-, hoops,
snooks, headings, and timber partially wrougbl aud snlln-Ishi-d
for chalra, tuhs, palls, liulw. sHikes, felloes, anallis,
lasts, shovel and fork handles, instchwood, ambrellB stretch
ers, alcnh.il made or manufactured of spirits or mslerlsls
aiun which the duties Imposed by tsw shall Have been paid,
bone dust, plaster or gyiisum, mall, burning fluid, printers'
Ink, llax prepared for Irxtlle or fi-lllng purposes until actual
ly wuven, marble and slate, or other bulldlug-stouesln block,
ronrli and unwriniglit, charootl, coke,,itll Hour snd meat
road from grain, bread snd hrsftilsliurs, batter, cheese, con
eenlrsteil milk, pajamas, whale and B.li oil, value of Iho
bullion used In the manufilolure of silver ware, lllvsr bullion
rolleil or prepannl for platers' use exclusively, materials
prepared for the tnanufneture of limin-akirts exclusively anil
unlit for other use, (such aa out tapes ami small wares for
Joining hoops together,) shall he, and hereby are, exempt
from duly. And also all goods, wares, snd merchandise, snd
articles mail or manufactured from materials which have
been subject lo, and upon which Interns! duties have been
actually paid, or mslerlsls Imported upnn which duties have
been paid, or upon which no ilatlrs ham been Imposed by
law, where tlie Increased value of such goods, wares, or
merchandise, and articles so made or manufactured, shall
not exceed Uie amount nf 6 per centum ad vslorsm, ahall be,
and hereby are, exempt from duty.
Seo. ST. And be It fitrUier enacted, That every person, firm,
6s corporation, who shall itajve made ony contract prior to
Ihe passage of Una act, Bwiwltliout other provision therein
tor Ihe payment of duties Imposed hy law stiarted subse
quent thereto, apen articles lo lie delivered tinder such con
tract. Is hereby authorised and empowered lo sdd to the
prloe thereof to much mnney ss will lie eipilvalenl In Uis du
ly so inbaetiuetitly Imposed on salt! articles, and not previ
ously nold by Iha vendee, and shsll be entitled hy virtue
.hereof to be paid, and to an j for anil recover, Ike same ac
cord ugly: Provided, That where Uie United Slates Is the
isircliaser under such prior contract, tlie csrtlllealo of the
proper oUcer of the department hy which tho contract waa
made, showing-, according io regulations lo tie prescribed by
the Secretary of the Treasury, Ihe articles so purchssad by
the United States, and liable to such subsequent duly, shsll
he lakan and recelvedto lar as the same la applicable, In
discharge of such auhsc'rpteiit duties on articles so contracted
to bs delivered to the United Stales and actually delivered
according; lo such contract: ,
, . ACCTlOg SAMU. '
Bee. K And bo It further ensclcil, That there shall tic lev
ied, collected, and psld, on all islet of real estate, gooda,
ware, iuerraandla, article!, or lltlngi si auction, Including
all aalea of alocka, bondi, aud other sccurltlra, a duly of una
fourth of one per centum on Ihe gross amount nf such ssl.s;
and every auctioneer or other person making such tales, as
foresaid, shall, at the and of each and every month, or
within ten days thereafter, make a list or return to the as.
miant aasesaor r Uie gross smounl of such sales, rneae as
jiloresald, wlih the amount of duly which lias accrued, or
should accrue thereon, which Hat sliall have nnexe.l thereto
t declaration under oath or uhlrmatlon, In form and manner
as amy lie prescribed by tlie oiiuimlasloiier trf Internal reve
mie.lhat the snine Is true and onrrecl, and ahull, al thei me
time, as aforesaid, pay to the collector or deputy collector
the amount of duly or tax thereupon, at sforesuld, and In
default thereof sliall lie subject to ami pay a penally nf $MH.
In sll saies of delinquency In making aald list or payment
lire assessment and sollecllon ahall be made In tbe manner
prccrlbed In Uis general provisions of thla acll Provided,
That no duly sliall he levied under the provisions of III I sec
tlon upon sny sales by Judicial or executive onieers tusking
suction salra hy virtue of a Judgment or decree of sny court,
nnr lo public sales made hy gunrdlaiii, executors, or siliuln
latrstors. . .
... BSOKkBS. ,
Sec. 90. And In It further enacted, That all broken, and
hankrra doing business ss brokers, shsll lie subject lo psy
the following duties and rsles of duly uwn Ihe sales of mer
chandise, produce, gol.l ami silver bullion, foreign exchange,
uneurrent money , promissory notes, stocks, hands, or oilier
securities as hereinafter mentioned, snd shall lie subject lo
sll the provisions, when- not luaiipllcable thereto, for the re
turns, assessment, collection til the duties, and lleni and pen
alties aa are prescribed for the prisons, arms, companlrs, or
orporallotu, awning or possessing, or having the manage,
ment of rallrosila.slrainliiiats, ami ferry-lKiati, Hist la lo savi
Upon all ssles of nierchattdlse.prndiice.or oilier gnmlB, one
eighth, of nue per centum; upon all sales snd Iracia nir
sales of stocks and bonds, one twentieth of one m centum
on Uii i par value thereof; and of gold anil silver bullion and
coin, foreign exchange, promisaory notes, or olher eeriirltlve,
one twetil leak of out per centum on the amount of such sale,
and of all enntriicls for such sales: Provided, That any per.
sun, trai, or company, not being licensed ss a broker, or
banker, or wholesale or retail dealer, who ahall aril, or offer
to sill, any merchandise, produce, or gold slid sliver bullion,
foreign exchange, uneurrent inudcy, promissory miles,
stocks, bonds, or other securities, nut bona fide si the time
his own properly, and actually on hand, shsll ha liable, In
addition lo all olher penalties provided III such cases, In pay
any per cennin In addMloa to Ihe foregoing duties and raits
of duty.
Sec. And be It further.etncted, That there shsll h
levied annually, u .very carriage, yacht, billiard table, gold
watch, or pianoforte, or olher musical liislriin.uuls, and on
sll gold ami silver piste the several dunes or sains of money
let down In figures agnlnsl the same respectively, or other
wise sperMed and set forth In schedule A. herein nnexed, Is
be paid by the ierson or persons owning, possessing, or
keeping Ihe ssins on Uie flrlt Monday of May la eaoh year,
and Ilia sa .:s shall Iu end remain lien thereon until psld.
SCIIKIlfl.a A.
Carriage, gig, chaise, phaeton, wagon, buggy wagon,
carryall rockaway, or other like carriage, aid any
coeoh, hackney coach, omnibus, or four-wheeled car
riage, the liody of which resla Umn springs of any de- '
BcrlplbHj, whlrh may be kept for use, for hire, or tor
passengers, aud whltli shall mil lie Used exclusively
In husl.audry or for lbs I ransiertstlon of merchan
dise, valued at lllty dollars suit not exceeding one
hundred dollars, Including hnrnrss used therewith,
ach, one dollar, i 1 M
Oarrlsges of like description, VBlued st above ons hun
dred dollars and not above two hundred dollars,
each, two dollars, gg
Carriages of like description, VBluedstahovelwohu.
dred dollars ami nut above three hundred dollars,
each, three dollars, fw)
Carrlagea of like description, valued at above three
hundred dollars and sol above tlvs hundred dollars,
each, six dollars, , na
Carriage! of hko desrripllon, valued at Above flvs
hundred dollars, each, ten dollar!, 10 00
On gold walclirs.cnmptiaril whollv or In pari of gold
or gill, kept for use, valued al ons hundred dollars or
less, each, one dollars, OS
On gold watches, compiled whollv or In part of gold
or gill, kept for uie, valued at above ons hundred
dollars, each, two dollars, 00
On planolorlea, organs, mrludeona, or olher parlor mu
sical Instruments, krd for use, not Including those
lilsced In churches i public edlflces, vslued al not
less than nne hundred dollars and not aliors two
hundred dollars each, two dollars, 00
Wheu valued al above two hundred dollar! snd not
slave four hundred dollars, each, four dollsrs, 4 00
hen valued above fouV hundred duliars.esoli, alx dels. I On
On yachts, pleasure or rscing boats, by sail or steam,
measuring liy customhouse meaauremeul ten tons or
less, .sell, flvs dullsrs, 5 no.
Ktceeduig 10 aud not exceeding llont,eseh,len dels. 10 Wl
Kxeeedlng Wl snd not exceeding 411 tons, each. tt 1st
t-voeedlng 40 and not exceeding n In, s. esrh, ft ISI
Exceeding Ml and not exceeding I lo tons, eb, Tk tsi
xci-rdiug 110 tons, eaoh, ono hundred dullara, - list lai
llillisril'tahlea, kept lor use, leu dollars, 1 0
Provided, That biiliartl-lablea kept for hire, and upon
which a nci-nae tao, loot been lniioacd, sliall not bs
rrtpilreil lo pay the lax on hllllard-taldee kept tor use
aa aforesaid, anything hcralu lo Ihe contrary not
withstanding, '
fin plale, of gold, Cilfornie,peroancstrov,Mrenli, fa!
lot dste,ofsilter,kedforuse,perouiMelroy,aeenlt, ut
Provided, That silver spoons or plale ol silver ascd by
sue (sioily to an amount not exceeding forty ounces
as sforesaid, belonging to any one ertaon, plate be
longing to religious societies, and aoutemri and
keeiisakee actually given and received aa such, and
md kept for use; also, all premiums awarded as a to
ken of merit by any sgrlcullursl widely, coriora
lion, or association of prrsoni, for any purees
whatever, sliall be exempt from duly.
SI.SDOHTSnin CATTI.K, SWISH, AxniHtgp.
8ec. 10. And be It further enacted, Tlmt Ihere sliall
lie paitl by any irrsnn, linn rouipuiiy.or ugrul or em
pire thereof, tbe following duties or luxes, that Is
to sar 1 i
(Iu all cal lb. nnd rulvei erewliuf three mouths old,
sliiin.'1'lcred.exrepl when slaughtered for th hutea
ami tnllow exclusively, forty nam par head.
On nil swiue shmirliirred, ten cents tier head.
On all sheep and lamb slaughtered, Rr cent nnr
bend.
Provided, That rattle, not exreelnir Hn In nnnilwr,
aud calves, iwiue, aliep, ami lutnba, not sieediii in
all twenty In niiiul-er, slHiigliicred by any person for
bis or her own consumption, in anv one vroir. ahull be
exempt from duty 1 ami ill sheep slantrhtbred fur the
'tells sbiill pay two rents ritiljr per head.
See. Itri And be It further enacted, That nn and
after Ibe date on which this act sliall laka ettect.an v
jMBreon or persons, Unit, or i-ntnpMiiie, or HKenl tir
eniployews thereof, who shall slaughter for aale, any
calUr, ralvea, alioop, btrolis. or biim, or who sliall b
the in-ruimiit ul any lioildina- or premises in which
mrh rallln. sheep, or swine shall be slung hi. red, shall
bo required Ui snake aud rem lor a list will, 10 urn days
tier ih first day of each and very month lo th aa
msUnt aasesaor of tlie district where the ilsngliler is
done, station the number of caul , rules, il any, lb
number of swine, if any, aud th number of sheep
ami lambs, if any, sluiiglitered as aforesaid, with the
several rates or duty aa II led therein iu Ibis ail. tu
tlcther Willi the whole minium thereof, wbich hat shall
have uuried thereto a dei luralmu of taid wroil or
persona, audits or employee thereof, aa aforesaid , un
der otlh or athrnuttiou, in such manner and fnrni a
tuny Ins prescribed hy tlio t Jtniniseloncrs of Internal
rryi-nne, thni th same is tru and correct, and shall,
wilhia lb nuie nd iu the nutnnor prescriM for il.e
payment of dune on iiianufacitires. pny th full
ainoiitil of ditties uiornniK tbnrwra. an afomntid, lo lb
collector or deputy rolWrtor ol the district, a afore
said ; and iu otan of default in making; tbe retiini or
puyan-ntof tl.t doiie, as aforeasiid. Iha aanrsasaetii
and cullci lion shall b mad as in lb provision of
this art requited 1 and in rase of fraud ur evasion, lb
parly oflendiusT shall forfeit ami pay a armiy of leu
dollars per hs-ad fur any rattle, ralve, swiii. slieep,
or InnilissA alHittrhtered uion wloeb Ih duly Is fraud
Icwly withheld, availed. or aUemp'eii Iu ba availed ;
nod lh commissioner of internal revenue may pree
aiTibe och furtlier rules aud rep-ulation a b niy
deem ncery for asccrtaiuius; Ih correct numlwr
f atil, calvoa, swiaa, oliseip, sad btiubs babl to b
taxed uudar Ui provisiiHi ol tin art. ,
Utll.HOAOa, STRAMBOATS, rrSST ttoATS, A a It BalftOBS-
See. HO. Aud bi II fr.rther enacted. That rry per'
antt. Irta, aniwipany, ar sxirTMsratMaa awtntr nr piiaawsai
ing, er having- ih car or management of, any mil
road, ranal, ateamhoal, ship, losrife, canal boat, or olh
r veeael, or any stnire-ciotrb or niher vehtebt norr.d
or eniploysMl In lb linialieas uf tiMllspor1lti)( paaoen
gera ur properly lur lite, or in traniujiortlnif lb wail
ol ih l uned atua, or i,y canal, tlio water of whn h
ia used far niiniiisr puinases, shall ba aiilijert Ui and
pay a duty of two and one bolf per eentutu uiani ih
gs reewipla mf eorli rnllrwr). ru.t, M,koal.Bliip,
barge, coi.hI least, err other vee. . nr sorb atave rvsu h
ur other welil. I. 1 Provides!, that tins duly hereby 10,
poaard shall leu BO clwriml upon reareiut for Ulelranw
lentallou ol imrMitwor probity, or null., let I w 00a
luo I ailed lb! aud any l.mi.n poit ; and suy fair.
WHOLE NO. 751.
son nr persons, llrms, eoinpunies, or eor)orntions,
owlnu, poseessinir, or havinst tbe ear nr mannttement
of any udl nmd, ferry, or bridgr, nthorised by law
to receive toll for Mm transit of passeuarers, beasts,
earriaires, teams, and freiuht of anv description, over
inch toll-rond, ferry, or blitltte, sliall b subject to and
pay a duty of three per centum on the aross amount
of all their receipt of every description. Hut when
the gross receipts of any such bridge or toll road shall
not exceed tho amount heeeeaarialy xpeiiiled to keep
such liriuVe or roa, repuir, no tax shall be Imposed
nn inch reeeiptat Provided, That all each persons,
companies, and corporations shall have Ih riiflit to
add th duty or tax Imposed hertby to their rate of
fure whenever their linbility thereto may enmmenee, ,
ny limitatinns wbich may exist by law or by aiiree
ment with any person or company which may have
paid or it liable to pay sneli fur to the contrary notwithstanding-.
. ',,.;, , '
' axrarst compakics. "'
Rec; 104. And be It fnvtber enncteil, That anyper
son, llrui. company, or orporation carrying; on 'or do
inbtatt express business, shall be snbjecl to nnd pay a
duty of three per eentatn nn th wrtais amonnt of all
tbe receipt of snch c-presabiisiaeBS.K; .; , 4
.' , INSCHANCB C0MPANIXS. i
See. 1115. And be it further enacted, That there shall
be levied, collected and pnid a duty of one and a half
of on per centum upon the pross receipt of premi
ums, or assessment for insurance from loss or dHmaito
by fire or by Iha pribt ol lb sea, mail by every In--susatice
company, whether inland or marine or lire
Insurance company, and by everv assoolntinn nr in-,
dividual engaged in tbe bnsiness of insurance airrtinst
Jus or daniait by lire or by the rmrila of th ana 1
and by every person, firm, company, or emrTKyrntion,
who shall issii, tiokt nr contract of insurance
airnlnst injury to persons while trayellinit by land or
water 1 and a like dnty shall b paid by the aeettl nf
anv foreiirn insurance company hnvhitf an olllr or
dolnit business within the United States ( and that In
the aoeonnt or return to b rendered, they ehnll sat
the amount insured, renewed, nr continued, the (froes
amount of preminma received and assessment collec
ted, and the duties by law nccrainit thereon for th
quarter then next preceding. j ( t ,
t PAasrottTt. ' '.t , ,
See. tntl. And be It further enncted. That fur every
passport Issued from lb office nf lb Secretary of
State, there shall be paid the sum of five dollars 1
vchlnh amount tnav be paid to anv collector appointed
under this act, aud his receipt tlnrefur shall na for
warded with the application for such passport to the
oilice of the Necretarv nf Slate, or any ag-unl appoint
ed by lib, to be transmitted to th commissioner of
Internal revenue, there tn lee cbarued to the nco mnt nf
itch oolleetor. And the twvUeolors shall acoonnt for
all moneys received for passports in the mnuner here
inbefore provided, and a like amount shall he paid for
every passport issued by anv minister or consul nf the
United Suites, who shall account therefor to the treas
ury. ......... - I .1' . 1 :
. , TV.t.EOBArH COMPASIXS. ( 1
Pee. 1117. And lie it further iiHcteil, That any per
nn. firm, company, or enrpomtion owinif or p'ossess
init nr hnviuir lb ear or tnitnauemenl of any tele
graphic line hy which telektraphio despatches nr mess
aires are received nr transmitted, slinll be subject to,
and nay adnly of, live percentain on the tirotsHinmint
of nil receipts nf such puisous, firm, company , or cor
poration: - . . .
THKATRKS, OPEnAS. CtRCUSRS, AND BtVSKUMS.
Rnr. 1 (IH. And he It furtlier enncted, That any per
ton, firm, nr corporation, nr the manager or agent
thereof, owning, conducting, or bavin- th car or
manatremenl of nny theatre, opera, cirens, museum,
or other public exhibition of dramatic or operatic rep
resentations, plays, perforniences, musical entertain-.
ment, feats of btimemutisbip, acrobatic sports, or oth-'
er shows which are opened to the pnblic for pay, bnt
not including occnslounl concerts, school exhibitions, ,
lectures, nr exhibitions nf works of art, shall h sub
ject to and pay a duty nf two per rwmuin on tba gross
amount of all receipt derived by such person, Arm,
company, nr corpnrallon from inch represenlallons.
plays, perfornutucee, exbibitiou, (how, er musical
entertainment.
Sec. IIW. And b II further enneted, That any per
son, Hrm, company, or corporation owing nr Hees
ittg, or having the care or tuaniigement nf, any rail
ruad, canal, steamboat, shin, burg, eauabboat, or
other vossel, or any ferrv, toll road or bridge, as enn
tnenited Nnd tlescrilied In section one hnttdred and
lltreu of this act t nr oarryiitg on or doing an express
business 1 or entrae'ed in the limine fo insurance, a
hereinbefore described t or owning nr having the care
and management nf any telegraph line, or owing,
possessing, leasing, or having the control or laannge
tnrnie! any eirens, theatre, otera, err snsnni, hlt
within twoiity day alter the and nf each and very
month, milk n list nr return fn duplicate to th asssis-.
taut assessor of the district, "Mating tlie gross amouut
of their receipts, respectively, for th month next pre-'
reding, which return shall be verified by th oath nr1
atlinnntinn of ueh owner, nnsaessor, manager, agsnl, ,
nr ntber nroier ollleer, in the manner and form to b
prescribed from tim to time hy th 'eommisaioner of
tiiternal revnnt aud hall also pay to tli collector
tlte full amount uf dulie which bv accrned on ruch
receipt for tbe month afore id. And in esse nf neg
lect or refneul tn nmke aid list or return for lb
space of ten days after such return ahonld bav ben
made as aforesaid, tit assessor or assistant assessor
shall proceed to estimate the amouut received and th
duties payable thereon, and sliall add thureto tell per
ccntoio, as hereinbefore provided hi other tajr nf d
lioqiiencv, lo muke return for piirpoaea of assessment 1
and for the purpose of innking such assessment, or of
ascertaining tb correeUieas of itv such return, the,
books of nny such person, firm, company, or eorNint-,
tlon shall he subject to be inspection of th assessor
or assisiutit asseseiir on hia dumand or retiiiusi there
for. And in case nf neglect nr refusal to my tho da
lie, with Ihe addition aforeauid, whan the same luiv
been ascortuined, fid the space of lea day after ihe
sani shulyiuve Int-oitie lutyable. the nwuer, pnasesa
or. or peraon having the miiagtnnt its alonssaid,
shall pay, in addithui, ten per cuuttitn on the amount
of each dulie and addition : ami for any attempt
knowingly to evade lb puyine of snch dulie, tb
said nwuer, possessor, or person huv'ltig the cara or
nianairemeui as aforesaid, sliall be liable In pay a pen
ally of one thousand dollar for every ssx-h attvmpt,
lo he recovered a provided in this act for tba recov
ery of penitllie. And all provision of this ucl In re
luiimi Ui liens aud colbielions by distraint, nut Incuin
patible herewiib, ahnll npplly to this sect i 111 and lb
olijecl therein embraced.
nASRR ARD BANKIgn.
Pee. III). And be it furtlier eiiai li-d, Tlial there shall
be levied . olleetd. and paid a duty of an twenty-
fourth of on rvr centum each mouth upon tlio ater
air amount of tbe deposit of money, subject to pay-'
inent by eheck or draft, ur rvpreaslilwd by oartillcatea
of th'nmit nr otherwise, whether paably un demand
or at some fttlnre day, with any pimi,l'tauk,aeiKH-iu.
tlon, company or eorpurrtiou engaiiosl in tit buaitie
of liaukiiia; and a duty of one twenty. fourth of on
per centum each month aa aforesaid, upm tb avamira
amount of tbe capital of any bank, association, com
pany, nr rornumi ion, in-persons iiirag'ed in lb bo!
uess nf bankiiitf beyond th amujiri invested In ful
led States bonds; and a duty of oo twelfth of on
per eenfuin esrh month upon the avernire amonnt of
irciilulinn issued by any bank, seoociaU.ui, corpora
lion, cuiupuiiv, or iiersou, iui'liiibiitf as circulation all
rertillrd cliacks and all inde and olher olilitnilona
calculated ur iutBiidnd lo circnlal ur lo be luteal aa
money, but not including that ill tlie vault uf the
bank, ur redeemed and t.tt deposit fop said bank t and
an additional duty of oua sixlb of oo per centum,
each tnuiilh, npoli the nverae ainutiiit of such rirenlsv
tion, issued aa afureamid, beyond tb amount of ninety
per ceiiluin of Ibe rapiti I of any aurh bank, associa
tion, rorioratiirn, euiupuny, nr psi-eoti, and upon any
amount of neti eiteulaiiou. liyond tb average
amount nf the cirt-iilaiion that bad been Issued a
tureid by any inch bank, asaocinlinn. coqiorutliai,
comyauy, nr tiemuti, for Ui six nuaitb pnerweding
the first day ol JiMy, eighteen hundred and sixty. four.
And on Ibe Aral M undue uf Angusi tixi, aial uf each
noiith thcrealier, a tru and aci urale return o ih
amount of circulation, ef deuM)ii, ami of eapiutl aa
sfiireaMid, fur ill previous atuulb, sliall be nja.l and
reuiderud iu duplicate by each of such banks, associa
tions, corporaiiM!, eaiuipNiiie, or person to th aasoa
ur ut ilia district 111 which any such liank.anatumiiiui,
enrporaiiou, or eumpiioy may b ba-aieil, or In which
sueli parson may resnl, with a deeiaiaiioa annexed
there 10, and tba oath or alhrmathifl uf such person, or
of ties preatdeut ur cashier of such bank, assra-iatlou,
nrporalitm, ur eompauy. ia saeh toctn Bad man nor a
may b pri-scrtl'ed by ihe cimmiaeioueir nf intemnl
revenue, that the stun cinlaliis a true and taithfnj
BUtteuieiit uf Ilia aiuuunl uf cirulntiuu, deiusita, autl
capital as aloiefaid, siti'jeet lo duty a afureaenj, aud
shall trausinit the dupbral of Mid return to th com
iinoionor ol liilornal revenue, and Wltbln twnty day
Iberealier sliall niv to th said cuniuiiaeiuuer of iuterr
oal raven oa lb dull linreiulialor preaenbaal upon
the sai-l aniuuiil ol ritcuhttion, or tleiuiis, ttd nf
capital, as aforesaid, and for any refusal ur neglect to
make er Ui reieler aurii return aud payuwnt a aforv
BNid, ny sorb bank, a-ociatinu, rurtHiraliuli, couisa.
ay, or persein au in default sitsll b uhject lo aud pay
a penally of two liiilnllod dullar, besnleajUleatlililli.it.
al penalty and forleiturea in other raae lirovidvd in
ibis act 1 and the niumint of eireulalnai, deposit, and
oapilnl, as aforMatd. iu default ol tb pniper rntnm,
aliall be eetiiiiated by the aaocasarr or amnstaut aaeaor
af tit district as afutweatd, apoa tit bsi iatmntation
b ran ublaili t and vveiy iub pwitaily, Uittelher with
tbe dutle e HfftriMuild, niay b roeuvvrsnl tit tia
el tie I ailed iutle 111 any Mrl uf XHapeUat jtirla
dictiiHi. Aud la Uie castt uf bank Willi branch, tb
doty bersett provided fur shall b imposed nputi tb
ini!tioii of each branch, wvvrally, and lb amount
abutted Ui Biicb hruurh , and so utneh uf an act nli.
th-d "An act to prnviibti ways and mewns fea- Ui up
port ul th guvenitueul," Bppruved Mart-b Ihrtse,
eis-bteen bnndrwd and ixty iliree, as Hnposw nay tax
rat bauka, tlsvtr ein vtolltKi eatptual, srr deposit, istlorr
than IS herein provided, I hereby mptash-d i Proeirb-d.
'l'lial this secll.io shall not apply to aaaasnatlea whlek
are taxed aalr a-d by vine ol lb ail ' lo pkid
national currency, savored by a il,lw nf I toted
-mid. saoJ to rertivid Hay Mi eiroalaiioa aad
I'c-i.-mplion Ihersof . nor lo any waving! bank having
Hu capital Btirrk, and whose business is eaailinrd to rw
11 vii.s irepowiu aud luaamug tbe sane on lutwrrat fut
tli beoettt ol tb dwHMiloraunly, atnl wlitrlt du au
btisit, of laanking t Aad pruvuied, further. That
any baak boiisiii te is aut lur eimsbsiion, and
avniib aliall dep.n ia Iho treasury of Uh Criiled
Ntnlas, la lawful roooey. ih amiMi.t of h ontrunl
v cm -eiUi.u, Iu i leiaaeaied al par, uualar BOMli
regulotnins is Ih e lelary of I bo Treaauty atay
piverrilar, shall be esia Hum any tax upou nuoh
uitabsUoa 1
...j. ...... . . 1 no., , il imri 1,, ...nn,..
Legal sdverllaemeiiis, e l iw per square! Brit Inaertloa
Igai each subsetiurnt Insertion.
Leaal ami all translciil ad vertiaemanta o.m.1 k. ...u
Insure Insertion.
Ailmiuiairatiira' botli-es, and all advertisements relating t
the eatAts of dt'Cuasril Persons, mult ke prepaid, otilt ss or.
dered
puoiisiieu oy ins eounty juugs, nd gusrsitteed I ir
Blllit
At
1 uy mm.
ilvorllslng bill not palil within one yesr from the tlm
when
yesr
- -"'I - o, in, oiiouoflr,, i,ei coi jr - re pnr caul, ebCB
paymeiita uegiected thereafter.
LOTTERIEI, i
8eo. HI. And be It fnrther enacted, ThWt ev.
ery individual partnr.hlp, firm, and association,
being proprietors, managers, or agent of letter
ios, shall pay a tax of live pcrcentiim on thegrosa
amount of the receipts from the said bnsiness
and all persons making such sales shall, within
ten days after the first day of each and erery
month, mak and render a list or return in dupli
cate to th assistant asseaior of th'gmt amonnt
of duty which bat aeeruod or ahonld accrna
thoreon i which list shall have annexed thereto a
declaration, under oath or affirmation, la raeh
form and aigned by snch officer, agent, or elerk
aa may be prescribed by tba commissioner of In
ternal revenue, that tbe same It true and ootrtet,
and that the said proprietors, managera, and
agenta ahall, on or before the twentieth of au-.h
and evory month, a aforesaid, pay th collector
or deputy collector of the proper district tho
amonnt of the duty or tax as aforesaid. And in
default of making anch lists or returns, tba said.
proprtetora, managora, aua agent, and all outer
perion making such ', ahall be subject to
and pay a penalty of one thousand dollars, beside
tlte additions penalties, and forfeitures in other
eaaea provided i and the said proprietors, mana
ger, and agent ahall, in default of paying Iha
aaid duty or tax at tlie lime nereln required, be
subject to and pay a penalty of oo theosaod
dollar, or bo imprisoned not exceeding on year.
In all case of delinquency In making aaid list,
return, or payment, the assessment and coUee
tiona abal) b made in tho manner prcrlbd in
Ihe provisions of thla act In relation to manufac
tures, articles, and prodncts i Provided, That tho
mauagera of any sanitary fair, or of any charita
ble, benevolent, or religious asiociatioo, may ap
ply to the collector f th district and present to
him proof that Ihe proceeds of any contemplated
lotfory, raffle, or gift enterpri will be applied to
the relief of sick and wounded soldicrs.or to some
other charitable nae, and therenpon tho commi
siimer ahall grant a permit lo hold aurh lotterry,
rarllo, or gill enterprise, and tho said sanitary
fair, or charitable or benevolent association, shall
he exempt from all charge, whether from tax or
license, in respect of suck lottery, raffle, or gift
enterprise t Provided, further, That nothing Iu
thla aection contained ahall bo construed to legal
ixe any lottery. ,., ,
See. Jlii. And be it furtber enacted, That each
lottery ticket, or certificate supplementary there
to, ahall be legibly atamped at the tlin at th
lime of sale with the name of the vendor and tho
date of audi sale, tinder a penalty of lifly dollars,
to be paid by the vendor nf each lottery 'ticket or
certificate supplementary thereto sold withoul
being atamped a aloretaid. " ' '
Seo. 113. And b il fnrther enacted. That ia
addition to all other irennltiee and forfeiture new
Imposed by law for the tvasion of lioeaae fa or
other taxes upon tlie lottery but! ncss, any penum
who shall hereafter sell or dispose of any lottery
ticket or certificate Supplementary thereto, or any
device In the nature thereof, without having first
duly obtaiittd a license, a hereinbefore mention
ed, ahall iiwnr a penalty nf five hundred dollar
for each and every aueh orTenee I and any person
wbo ba!l purekaw, obtain, or receive any lottery
ticket, or any policy of number, lokena, certii
cam, wager, or device, representing or intended
to represeut a lottery ticket, or fractional part
thereof, from any parson not having a license to
deal In lottery ticket., a provtttad by law, nay
reoover from such peraon of wanra tin a waa
purchased, obtaiuud or received, at any tlm
within three year thereafter, before any court of
competent jurisdiction, a sum equal tntwict tho
amount paid for the aame, with inat and legal
coata. ' " ' -
' ' " '"I ADTKMTIMKMKNTS. f '" '' j';?
' See. 114. And be It further enacted, Thatthcr
ahall be levied, collected, aud paid by any person
or persons, firm, or company, publishing any
newspaper, magaxino, review, or other literary
acleiiiiho, or new publication, iaanad period il
ly, on th gross receipt for all advertisenwnia, or
all matters for tbe i user tion of which in taid
newspaper or other publication, as aforesaid, or
in extras, supplement, sheets, or fly-leaves ac
companying the tame, pay ia required or received
a duty of three per centum and the peraon or
persons, firm, or company, owning, possessing, or
having the tare or nutnagement of any and every
such newspaper, or other publication, a rforesaid
hail make a lial or return oa tk llrat day of
January, April, July, and October of each year,
remaining lb gross amount of receipt m afore
said, and the amouut of dutle which ibav ae
crucd thereon, and render tho aam in duplicate
to the assistant assessor of the district where suck
newspaper, tnagaaine, review, or other literary
or newa publication la or may ba published I
which liat or return ahall hava annexed a deelar
lion, under oath or afHrtuation, to be aaad ac
cording to th manner and form whiek may b
mado according to tb uianaar and form whiek
may bo from limo lo tiut prescribed by th com
inisaionor of Internal roveuue, or the owner, pot
essor. or person having the car or managenienl,
ol ueh newspaper, tnagaaine, review, or other
publication, aa afnrceaid, that Ihe aame la tru
and correal i and shall also, quarterly, within Ian
day after th lima of rnakiug aaid liat ar return,
pay to th collector or deputy collector of th dis
trict tb full amount of aaid dull, . Aud in eaa
of neglect or refusal to comply with auy of th
provisions coniaitwd in thi tection, ar to atake
and render said list or return, for tbe apace of
tu daya after tho time when aaid liat or return
ought to hare been made, as aforesaid, th saist
ant assessors of Ihe respective districts shall pro
ceed to Mliinat tho dull a bwetofor provided
In other case of delinquency i and in caw of re
fusal or neglect to pay the duties, as aforesaid,
fur the pac of lea day after ald dutie becour
du aud payable, and bav bean demanded, aaid
uwnar, possessor, or person or persons having Ih
rare or management of aaid newspapers or nubll-
-aliens, a aforesaid, ahall pay, In addition there
to, a pcneity ol ton per eantuin on th amount
due. And in case of fraud ar evasion, whereby
the revenue is attempted lo be defrauded, or lb
duty withheld, said owners, possessors, or person
or persons having the rare or management of
said newspapers or olher publications, a afore
auid, ahall forfeit and pay a penalty ol ono thou
sand dullara fur each offence, or for any aum
fraudulently acconiiiad for. And all provitiona
in this act in relation to returns, additions, pen
alties, forfeiture, lieu, assessment, aad eollw
tion, not incompatible herewith, shall apply to
this section and th object bereia embraced
Provided, That in all case wber th rat or
trieo nf advertising ia fixed by any law of tk
jilted Hutea, slate, or territory, it ahall be law.
ful for th company, peraon or persona, publish
ing aaid advertisements, to add tba duty or tax
imposed by this act lo Iha prico of said admtia.
moots, any law In ihe contrary notwithstanding!
and that th receipts fur advertisement to lb
amount of six hundred dollars annually, by any
person or persons, firm, or company publishing
any newspaper, msgaiine, review, or other liter
ary, scientific, ur new publication, issued period
ically, ahall be exempt from duty t And provided,
further, That all mwapapcra whose versr ir
culation doe not axeoed two thousand aoplei,
ahall be taanipted from all tax far advartiw
ment.
Sec. 115. And belt fiislhiirenacUd, That wban
tver by thit act any license, duty, or tax of any
description ha bean imposed on any person or
corporate body, or property of any person, er In
corporated or aiiencurpuratcd company, having
aior than an plac of business, il shsll b law
ful for the commissioner of internal reven6e to
preecrib and detortnin In whatdistrlcl tack tax
shall be assusted and cajlloclad, and lo what offi
cer thereof th official notice required ia that ba
hs!f ahall be riven, and of whom payment of
tich lax shall b demanded : 1'ruv'dcd, That all
tain un msnufariures, manufacturing compa
nies, and manufacturing corporations shall b aa
essed, and th tax eolleclad, in Ih district with
in which lit plac of inanufaclur Is located, au
leu otbarwis provided.
- igroMR. ' '
He. 116. And b it further auaetod. That tW
hall b levied, collected, aad paid aunually upon
he annual gain, profit or lucotn ef ry per
son residing i tbe l'nitrd States, or of any citt
ern of Ih f 'nilcd Suite residiug abroad, a bath
er derived from any kind of property, reals, In
forests, dividend, salaries, or from any profes
sion, trade, employ inajnl, or vocation, carried on
in tb United tttatoa or alsewhers, ot free any
olher suiirc hUi varesxcepl as awrainaftor aiu
liunrd, if uth annual cant, nrulil. ef IneoaM,
exceed lb turn of ix buudred dolutr, a duly of
are iter centum on the excess over ail hundred
dollar and not exceeding five thousand dollar
and a duty of tvn and on half of one par cent
um per milium oa tn tare over av tncHiaaoa
dollar and ol exoeediug ten thousand dollar
aud a duty of tea par ceulues on tk iovr
Un thoiiiand dollar. And tb duly herein pro-
VI tied fur ahall b asaoastrj, cullerteil, and paid
upon th gain, prufita, r Income fW the yar
ending lb llurly brat day of December nevl.pr
rndiiig tbe Inn tor levying, eullrctiug, aud pay
ing said duty t Provided. Thai iiKuiue derived
lium iiiieri-sl upon linti-s, bonds, aud oilier aecar
1 ilia of Ul I lilted Slates, shall ba included ib -
D11'l.uV"ll.ui'ii.Mikio
s