The Oregon statesman., August 14, 1865, Page 1, Image 1

THE OREGON STATESMAN
l rUULt.lllKK KVHIV M.IKrtAV MnllNINO.
Th) Oregon Printing and Publishing Company,
PKOP UlETOKS.
OiBolal Paper of th Stu.
TKUMS I'uryeur,t:i,IHI Kix monli,tJ,flJ. ,
ay Tut nuns, it rt irfcea f n citfn. Legal Tender notei
vill bt Uikmwtiy tlttkirt'ti.rrHtrn!lu.. 1 a
Hsniltuini-es m ty he made by mall at the risk of the pub
lishers, if mailed In the presence of a postmaaler
THE CLIPPER
SAW AND PLANING MILL,
rrillK l'K01'M OK" HAI.KM AND VICINITY
L we liiireliy muillud tlnit 1 lntvo rebuilt, nnd have
in complete running order, the Clipper Kuw and
l'hiuiiig Mill.
Four Miles North of 8alem,
where I have on hand
More than Half a Million Feet
of the vary
CHOICEST KINDS OP LUMBER.
Those who wish to pureliun
The Very Beat Mamrkal,
will do well to mine bimI examine my Lumber Yard.
My terms are CASH IN HAND.
LATHS PICKETS, Sc APPLE BOXES
got out on short notice.
W I will deliver Lumber at any placo within the
city limit.. li. 1). TOWL.
Siilotn, ApHI 17, IBM. 7:y
SOMETHING HEW! I
New Store, New Goods.
J: M. COULTER
IThh juat oicued a largo uml well lulecteil aetiort-
DlUllt tit
FAMILY GRDGEHIES !
Which he will exchange for oaah and all kiud of
COUNTRY PRODUCE,
ALL KINDS OF
COOPERWARE
Kept on hitiid nnd mitdo to order, At short notice and
lit low rates. 1 lie cowraieu
Clothes Wringers of Different Kinds,
BASKETS,
And a good lujuorluieiit of
Useful Household Articles.
Always In store and for title at prices which
CANNOT BE BEATEN.
TO SMOKERS:
OF IIKKKSCIIAUM I'll'KS, TOHACCO ,
AND MATCHES,
My Stock Cannot be Beaten.
Call and me me. I will satisfy anybody who
wants to buy (1001) AltTICLbS,
Cheap for Cash.
Part favor thankfully remembered, and future
imtrnimire renpnt't fully ciHcitcl.
ICull at lirnt door north of Haas' Jewelry Store,
oinmerciitl itruet, Hnlem. 41lf
OltKGOX
IRON WORKS.
a. comas. John natiok. i. a. moroan.
A. 0. GIBBS & CO.,
Manufacturers of
Steam Engines, Boilers,
AND ALL KINDS OF MILLS 5
Hoisting RIacliiiiOKi
Horse Towers,
Keupcrs ntid Mowers,
lu;irtz Mills,
AiiialffamalinK I'ans,
und HKl'AKATOKM of the inoet approved kind;
COOKING RANGES,
itraii.s, etc.
Pattern Making, in nil its forms,
connected Willi this Ketuhlislimeiit.
VLAN8 AM) SI'KC'lr'ICATlONH for Mills and
Hi) kinds of machinery furnished to order, by an ex
iieriuuced draiiubuini&n.
a. c. cinim & CO..
Successor to L. Juiiea ot Co.
Portland, Pec. 5, 1X04. 4ltf
PORTLAND FOUNDRY
....AKD....
MACHINE SHOP,
rimt fUtyrl. Hrtwvcit Yamhill uiiil IiirHinti.
HAVING become mile nrpritoroi tliif 1lih
niriit, th iinlt'iiiL.iiii in ww prnnn-tl to munu
fMiiiire ALL KINDS OK KTKAM EN(INEK,of niw
frfim f Mir to forty how power, portable or HtHtioiiary.
AUo, CirculMr Saw Mtlln, roinplWe; liar l'rNes of
nil KIM?; 1'lnnintf MhcIi.ih'B V'ootwrtfi'i frailer,)),
Wrunirbt ant Cat. Inm Work for Vertical Saw and
Gwoi Mills; lira and iron cant injiit, and wronglitiruo
work of ever dt-M-riitioti.
All order executed with di-nnr lt. nnd In a work
mmilike iiiamwr. DAVID MoNNAM'Kf.
K 8. A reduction ban IWn made on all kind of
work at my nliop,to suiuliv trade ami comi-ond with
l;uh!nrma pricei. may.. i su
Wm. Helm & Sons
HAVIXO ITHCIIASKI) THE OI.I1 AXP WELL
established Store of W. K. bMl l'll Y Cl).,Nlul
having recently purchased in Sau rrancisco. a verv
lariie itork of Ait IC UUOUS, now oiler to the iuti
lie a very large and
M oll selected Stock of Fresh Drugs
ANU
MEDIC1XES,
PA1STS,
OILS. ULASS,
VAnXlSHES. KEROSENE OIL,
PEllfUMEUIES,
Fancy Toilet Articles.
in
Patent I.Xedicine8 of all Eindi.
Tntfptln-r with a
Large Stuck of Books and Stationery.
All of which la offered
AT LOW ItATKK.
The nenm-cg of Dr. J. ' Kkeltoa, a crntlenMB
in ever, way rnmix'tt nt. imn fi.-t n w-nmd tn tw mm
M,iiiHliiiit and diin.'haiiiit of MtHlirin.'. ami IMiyvirialui
hiki ciHUouieni may rely on getting lueir rrrrcnptiotM
Correrllm. Ill-lf)
Siort Hi Ikt tut Hianci of '. K. SMI TH CO
Closing Out-At Cost!
A 8WEINTKNI) makitnrarhantrrin nr Bniniei
J we will aril onr entire Hi.k'Ii of rr Oooli at
I t 1ST. t'ennna wi.hing to purciiaM at the Isnrtit
i'rttr will do well to rail and examine nnr M'irlc.
Mliril ktAkTWklOHT.
Salem. Omiin. March :tl. !".
S. H . We would I plKrd to pee onr Old Cnato
mern, eeiecially thie who have uueeltlvd accoante OB
our iHHika.
Flee come forward, fl.mtlcmen, without further
Imitation. V-
040,000
GreriilmelcM t ;ronlnili. !
rplIK hiaheat aiarket nrire will be paid for all Lrnl
Salem, Jan. 30. IN'iyl 1). Mrt't'LLY.
For Halo.
Stn ftnrt I.K(lALTdrSmi, at twwma--tXJt
'Ul; hi rau Apply to
Rai-Bi. Jaa li. Iyl M' Ct'l.Llf.
rtixlu.v la.'IUo Monthly.
'I'M nr and IrM-rl.M M.ihlr Mnia la tmhtlaM
L "y a.-nth. at 4 Lihft'r .trret. V Vrk. ao.l ratio
th. hot' Ht hy th. tfvnrt h-a!tiT ! Tirti on the
I JUi ( IK. antk In at ( paMiraltaa. Bry
at lu th. Pari (H.lrt .! T-tri-T hmiU lake an kntrr
M M the .area- ( Ui r.oinc M wrali ffwa Ha la.
ral ehararm aol nrth. It U' ehaaprat mataain. paMiah-r-l.
W. will arwl th. r.onc lmty ta any a4.lrr la IK,
tlla n fnr n ir. paiat tirr-pa'. ar"" th
tiaf Fm Man ta ar Tm ltlarnm4
-Lu a 014. tA in M. OAXI.AT CO..
? ihlira. M l..iny at.. Tart,
ariave raTHaj f lha Pi.-tra" M tal ' -" rrm ml th.
itaaawa oOta. tWalara au,H4 by WHIT A KM'tft.
W.aa Ac-nia. ftan I'l"'": a Um AtarKaa Cofflpe.
J,Ui A..iaattKat,Ae tia.
VOL. 15-N0.24.
(Ditu statesman.
rjll'TICIAL,.
LAWS OF THE UNITED STATES,
r AS.Kn AT TH I
first Scttion of the Tldrty-Eighlh Congrtn.
An Act to proride Internal Revenue to support
the Government; to pay Intcrcat on tho l'ublic
Debt, and for other l'urpoaei.
(Continued.)
Sue. 118. And be It further enacted, That It
ahull be the duly of all poraona of lawful ace, and
all gnardiana and trnatcua, whether auch truateea
are o by virtue of their office an executor, ad
miniatrntort, or in ctlior fiduciary capacity, to
make a Hat or return under oath or affirmation, in
auch form and manner as may bo preacriped by
the commiBaioner of internal revenue, to the in
aiatant aaaeaaor of tho district in which he reaidea
of the amount of hia or he, income, or the income
of auch minora or peraona aa may be held in truat
na aforesaid, according to the roquiromonta here
inbefore mentioned, atating the aourcua from
which anid income la derived, whether from nny
kind of property, rents, intercuts dividend, sala
ries, or from nny profession, trade, employment,
or vocation, or otherwise. And in case of neglect
or refusal to make auch roluru, the aaaeaaor or
asslsatant asscsnor sbnll assess the amount of his
or her income, and the duty thcroou, in the anine
mbnner aa ie provided for in other cases of neg
lect and refusal to furnish lists or returns In the
provisions of this act, where not otherwise in
compatible and the nssistnnt assussur may in
crease the amount of the list or return, or of any
party making such return, if he ahall be satislicd
that the same is niiderstuu-d: 1'ivvided, That any
party, in hia or her own behalf, or aa guardian or
trustee, aa aforesaid, shall be permitted to declare
tinder oath or affirmation, the form and mnnuer
of which shall bo prcscrided by the commissioner
of internal revenue, that he or she was not pos
sessed of tin income of six hundred dollars, liable
to be assessed according to the provisions of this
act, or may dcclttro that ho or she Ima been asses
sed elsewhere in the same year for, and baa paid
an income duly tinder authority of the United
Hiatus, and shall thereupon be exempt from in
come duty in aaid district : or, if the listor return
of any party ahall have been increased by the as
sistant assessor, in manner as aforesaid, such par
ty may be permitted to declare, under oath or af
firmation, the amount of annual income, or the
amount held in trust, aa aforesaid, liable to be as
acssod, and the snmo so declared, shall be re
ceived by auch assistant assessor aa true, and as
the sum upon which duties are to be assessed and
collected, except that the deductions claimed in
auch case shall not be made or allowed until ap
proved hy tho assistant assessor. But any per
son feeling aggrieved by the decision of the as
sistant assessor in such cases, may appeal to the
assessor of the district, and his dccisiua thereon
shall he final ; and tho form, time, and manner of
proceedings sbnll be su'iject to rules nnd regula
tions to be proscribed by the cotnissioiier of inter
nal revenue.
Sec. 111). And bo it further enacted, That the
duties on incomes herein imposed shnll bu levied
on tho first day of May, and bo due and payable
on or before the thirtieth day of June, in each
year, until and including the year eightoen hun
dred and seventy, and no longer; and tn any sum
or auma annually due and unpaid for thirty days
after tho thirtieth of June, as aforesaid, and fur
ten days after demand thereof by tho collector,
there shall be levied in addition I hereto the stun
of ten per centum on the amount of duties un
paid, aa n penalty, except from the estates of de
ceased and insolvent persona. And if any person
liable to pay any such duty shall neglect or ro
Inso to pay the sain-, alter auch demand, (lie
amount shall be a lien in favor of the United
Status from the lime it was duo until paid, with
the interest, penalties, and costs that may accrue
in addition whereto, upon nil the property and
rights to property belong to such person ; and in
default of tho payment of laid duty aforesaid,
said lien may ho enforced hy distraint upon such
property, rignts to property, stocks, securities,
and evidences of debt, by whomsoever hidden ;
and for this purpose the collector, afler demands
duly given, as aforesaid, shall issno a warrant, in
form nii'l manner to be prescribed hy the commis
sioner of internal revenue, undur the direction of
the Secretary of the Treasury, and hy virtue of
such warrant there may be levied on such prop
erly, rights to property, stocks, securities, and
evidences of debt, a further sum, to be fixed and
stated in such warrant, over and ahuvo the aaid
annual duly, interest, and penalty fur non-nav-
nietit, sufficient lor tlio tees, costs, and expenses
of such levy. And in all cases of snlo, as afore
said, the certificate of auch sale by the collector
shall Test in the purchaser all right, title, and in
tereat of auch delinquent in and lo such property
wtietner me property do real or personal; and
where the subject of sale shall be stocks, the cer
lilicato of said sale shall bo lawful authority and
notice to the proper corporation, company or as
sociation, to record the sanio on the hooks or rec
ords, in the same manner as if transferred or as
signed )y I lie person or party holding the same,
to issue now certificates of stock therefore in lien
of any original or prior certificates, which shall
be void whether caucelled or not. And aaid cer
tificates of sale of tho collector, where the subject
of sale ahall be securities or other evidences of
debt, shall be good and vulid receipts to the per
son holding the same.ns against any person hold
ing, or claiming to hold, f osaession ut such secur
ities or other evidences of debt.
Sec. lU. And be it further enacted. That there
shall be levied and collected a duty of five per
ccnltiin on all dividends in scrip or money there
after declared due, and whenever the same shall
be payable, to stock-holders, policy-holders, or
depositors, as part of the earnings, income, or
gains of any bank, trust company, savings insti
tution, nnd ot any tiro, marine, lite, inland insur
ance company, either stock or mutual, under
whatever name or style known or called, in the
United States or territories, whether specially in
corporated or existing under general laws, and on
all undistributed sums, or sums made or added
during the year to their surplus or contingent
funds; and said banks, trust companies, savings
atitutioua, and iii.uranca companies shall pay the
said duty, and aro hereby authorized to deduct
and withhold from all payments madoon account
of any divi Jcnds or sums of money that may be
due and payable as aforesaid, the said duly of
five per centum. And a Hat or return shall be
made and rendered to the assessor or assistant
assessor in duplirate, and of said lists or returns
shall be transmitted, and the duty paid to the
commissioner of internal revenue within thirty
days after Ihe time when any dividends or l urns
of money become du or payable as aforesaid; and
said list or return shall contain a true and faith
ful accouut of the amount of duties as aforesaid ;
and thoro shall be annexed thereto a declaration
of the president, cashier ,or treasurer of tho bank,
trust company, savings institution, or insurance
company, under oatn or alhrinatinn, in Inrm and
manner aa may be prescribed by the commission
er of internal revenue, that the same contains a
true and faithful account of the duties as afore
said. And for any default iu ihe making or ren
derinc of such list or return, with such declara
lion annexed, the bank, trust company, savings
institution, or insurance company, making such
default, shall forfeit as a pecalty the sum of one
thousand dollars t and in rase of any default in
making or rendering aaid list or return, or of any
desault in the payment of the duty as rcquired,or
auy part thereof, the assessment and collection of
the duty and penalty shall be in accoruance witn
the general pmtiaiuns of law in other cases of
neglect and refusal : I'rorided, That the duty np
on the dividends of life insurance companies
shall not be deemed due or to be collected until
such dividends shall be payable by such compa
nies, nor shall the portion of premiums returned
by mutual life insurance companies to their poli
cy holders be considered as dividends or profits
under this act.
Pee lit I. And be it further enacted, Tliatany
bank legally authorited to iaaue notes as circula
tion, which shall neglect or omit to makedfti
dents or additions ta its surplus or contingent
fund as often aa once in six months, shall make
a list or return in duplicate, under oath or affirm
ation of th president or cashier, to th aaaeaaor
or assistant assessor of theditriut in which it is
located, on the first day of January and July of
each year, or within thirty days thereafter, of the
amount of profits which have accrued or been
earned rnd received by said bauk during the six
month next preceding said first day of January
and July I and shall present one of said luta or
return and pay to the collector of the district a
duty of hve per centum on such p ruths ; and in
rate of default to make suc h list or return and
payment within the thirty days as afureaaid,ihall
be tnbiert to the provision of Ilia foregoing sec
tion ef this act: Provided. That when any dividend
i. made which inclodr any part of the surplus or
cnnlingent fund of any bank, trust company, sav
ings institution., insmauc or railroad company.
SALEI,
which lias been assessed and the duty paid there
on, the amount of duty so paid on that portion of
the stirplua or contingent fund may he deducted
from the duty onattch dividend, a
See. l'."J. And he it further enacted, That any rail
rond, canal, turnpike, canal navigation, or slack witter
company iudehtet for any money for which bonds or
ollie evidence of IlidelitedneKS have been Issued, pay
able in one or more years afterdate, upon which in
lerent is slipuliited to he paid, or coupons represenling
the interest, or any cuch company that may have de.
dared any dividend in scrip, or money due or pnva
hie tu Its stock holders, aa part of the earnings, profits,
income, or gains of such company, and all profits of
such company curried to the account of any fund, or
used for construction, shall be suhject to pay a duty of
live per ecniiiui on the amount of all audi interest, or
coupons, dividends, or profits, whenever the same
shall he payable i and said companies are hereby ait
thorixod to deduct and withuld from all payment, on
aceountof any interest, or coupons and dividends due
and payable as aforesaid, the duly of live percentuin i
and the payment of the amount of said duty so deduc
ted from tlie interest, or coupons, or dividends, and
certified hv the president or treasurer of said compa
ny, shall discharge said company from that amount of
the dividend, or interest, or coupon, ou the bonds or
oilier evidences of their Indebtedness so held by any
person or party whulever, except where said compa
nies uiav have' contracted otherwise. And a list or
return siiuli be mudo and rendered to the assessor or
nssistnnt assessor iu dnplicute, ami one of aaid list or
returns shall be transmuted and the duty paid to the
commissioner of internal revenue within thirty days
afler the time when said interest, coupons, or divi
dends become duo and payable, and a often as every
six months ; and said list or return shall contain a
true and faithful acconnt of tho amount of thai duty,
and there ahull he annexed thereto a declaration of
the president or treasurer of the company, under oath
or alllrinatiou, iu form and manner us may he nrcscri
bed hy the commissioner of internal revenue, I nut the
same contains a true and faithful account of said duty.
And lor auy default in making or rendering such list
or return, with the declaration nune.xeil, or of the
Imvaienl. of tlia duty hs aforesaid, the eoniiatny tutt
ing such default shall forfeit as a penalty the sum of
one thousand dollar! and in case of auy default in
making or rendering said listor return, or ot the pay
ment of the duly, or any part thereof, as aforesaid,
the assessment tiud collection of the duty and penally
shall be made according to the provisions of law in
other cases of neglect or refusal.
See. I'M. And he it further enacted, That there
slmlt he levied, collected, and paid on ull salories ot
olticers, or payment for services to persons hi (he civil,
military, naval, or other employment or service of the
United States, including senators and representative
and delegnies in congress, wbeu exceeding the rate of
six hundred dollars per annum, a dutv of five per cen
tum on the excess above the said six lmtidred dollars i
and it shall lie the duty of all payments, and ull dis
bursing oflicers, under the government of the United
States, or in the employ thereof, when making any
pttymuuts tn officers und persons as aforesaid, or upon
settling and ndjusiing the uccomits of such olllcors and
persons, to deduct and withhold the aforesaid dutv of
live per centum, and shall, at the sumo lime, make a
certificate elating the name of the ollh-eror person
from whom such deduction was made, und the amount
thereof, which sliiill lie transmitted to the officer of
the comutissiouer of internal revenue, and entered as
part of the internal duties i and the pay-roll. 1-ecoipta.
or accouut, of officers or persons paving such duty, as
aforesaid, shall he made lo exhibit the fuct of such
payment. Ami it shall bo the duly of the several au
ditors of tho Treasury Department, when auditing tho
accounts of any paymaster or disbursing otlicer, or
when settling or adjusting the acctuiuts of any such
officer, to require evidence that tliu duties of tuxes
mentioned iu this section have been deducted ur pmd
over to the commissioner of internal revenue l Provi
ded, That payments of prixe money shall be regarded
na income from salaries, ami the duty Uieieon shall be
adjusted and collected in like manner.
LXOACIXS A Nil niSTIIIIIVTIVK SHAUKS OF PEIISOXAI.
ritOl'BllTT.
Sec. I'M. And be it further unacted, That any per
son or person having iu charge or trust, a adminis
trators, executors, ur trustees, any legucies or distrib
utive shares arising from persouul propurty, where
the whole amount of such personal proeity, as ufore
suid, shall exceed Ihe sum of one thousand dollur in
actual value, passing, ufier the pnssaire of this act,
from any person possessed of such property, cither
hy will cr by the intestate laws of any slate or terri
tory, or any jwrsuuul pi-oHUty or interest therein,
transferred by deed, grunt, bargain, sale, or gift, made
or intended to Uike effect iu possession or enjoyment
ufier the death of the grantor or bargainor, to any
person or persons, or to any body or bodies politic or
corporate, in trust or otherwise, shall he, uml hurohy
are, tiuide suhject to it duty or tux, to be paid to the
Toiled Stales, as follow, that is to suy i
Kirst. Whero the person or persons entitled to any
iHUielich.l interest in such properly shall be the lineal
issue or lineal ancestor, orother or sister, to the per
son who died possessed ofaiich property, as aforesaid,
at the rate of one dollar for each uud every hund;-ed
dollars of the elear value of such interest iu such
property.
Heeond. Where the person or person entitled lo
any beneficial interest iu such property sliull be a de
scendant of a brother or sister of.tlt'a pi-reou who
died possessed, as aforesaid, ut the rate of twu dollut
for each and every hundred dollars of the clear valve
of such interest.
Third. Where the person or persons entitled lo
any beneficial interest in such property shall be a
itrollier or staler ot tlie lalliur or uiomer. or a aesceu
dtuit of a brother or sister of Ihe father or mother, uf
the person who died piwsessed. as aforesaid, at the
rate ot four dollars for each and every liuudreil dol
lars of the clear value of such iliteru.t.
Kourth. Where the person or persons entitled to
anv beneficial tiilcreel in such property shall be a
brother or sisler of the grandfather or grandmother,
or a defendant of the brother or sister of the grand
father or grandmother, of lha person who died pes
sessed us aforesaid, at the rate of live dollars for each
and every huuJred dollar of the cleur value of such
interest.
Fifth. Where the person or persons entitled to any
beneficial interest iu such propmy shall he in any
oilier degree id collateral conaatiguiniiy ihan is here
inbefore stated, or shall be a stranger IU blood to the
person who died possessed, as nluresaid, or shall be a
body politic or corporate, at the rat . of six dullurs for
each and every hundred dollars of the clear value of
such interest i Provided, Thai ull legacies ur proper
ty nesiiig by will, or hy the laws of auy slate or ter
ritory, to husband or wile of the person who died
possessed, as aforesaid, shall be exempl froin lax or
duty.
Sec. 1"). And be it further enacted. That the tax
or duly aforesaid shall be a hen and charge upon llio
proefty f every person who may die as aforesaid,
for twenty years', or autil Ihe same ahall, within thai
Iieriod, be' fully paid lo and discharged by the United
itates ; and every executor, administrator, or trilalee,
before payment and distribution to tho legulees, or
any parties eu'illed tu beneficial interest therein, sbHl
pair to the collector or deputy collector of ihe distrji-t
ot'wbich the deceased person was a lesideul, the
amount of ihe duty ur lax asseaaed npon such legacy
or distributive shure, uud .hull also make and render
tu the assraaor or assistant aaaeaaor of the auid district
a schedule, list, or statement, in duplicate, of the
amuuiil of such legacy or distributive share, together
with the amount of duty which has accrued, or shall
accrue, thereon, verified by his oath or alliriuatiou, to
be administered and certified thereon by sinne magis
trate or ulllter having lawful power' lo aduiinisier
such oaths, iu such form and manner as may be pre
crilied by the commissioner of internal 'revenue,
wined schedule, lial, or sialemeiit ahull routnn the
names of each ami every persuu eittill-.! in any heue
liciul interest therein, logutber with the clear value of
audi iutereal. the duplicate of whirl, achedule, list, or
elutemcnt ahall be by blui immediately delivered, aud
the la thereon uiil to auch eollei uir ; uud upon auch
payment and delivery uf audi schedule, list, or state
uirtit, aid collector or debuiy colKir am Kmut t
such person, iuymg such duly or tax, a receipt or re
ceipts lor the same ill duplicate, which shall be pro
puiedas hereinafter provided. Siiuh receipt or re
eeipts. duly signed aud delivered by such collector or
deputy collector, shall he siitOciaot evidence lo entitle
such executor, administrator, or trustee, to be credited
aud a'lowed such payment by every tribunal which,
by the laws ot any stale or territ-iry, ia, or may b,
empowered to decide upon and and aii i la the are mtua
of executora and admiuistralor. And in rime such
exerntor, administrator, or truptee shall refuse or
neglect lo pay Ihe aforesaid duty or tax lo the collect
or or deputy collector, aa aloreaaid. within lha lima
bereinbeloro provided, or shall neglect or refuse to
deliver to said collector or deputy collector the diipli.
cate of the schedule, bat, or aiatemeut of such lega
cies, pruM9rly, or personal ea!a!e, under oalii, aa afore
aaid, ur shall ucglcct or refuse to deliver Ihe schedule,
hat, or aUlewei't of m-h legacies, property, or per
oual estate, under oath, as aloreaaid. or shall delivr
t. ald aaaeaaor or assistant aaaeaaor a false schedule
or statement of such h-irariee, property, ur personal
estate, or give Ihe namea and relationainp of tlie per-
aona entitled to beneficial interests theretu untruly, nr
shall not truly and correctly set forth and state therein
the elear value of auch beneficial intereat, or where
iio administration aipon such property or peraomil
eaUle shall hare been granted or allowed ander exit
ing laws, the assistant aaaeassa' shall make out nrh
beta and vnltiliou aa in other caaa of neirlecl or te
loaal.aod ahall aaaes the duly UiereoD ; and th cutlet-tor
atiall commence auprop'rutle proceeding before
any court of III United State, In the name
of tfte I'mfd Mates, airainst such person or
peiwHw aa may hve the artnal or ronatrucnye rua
only or poeaeraloQ of each property or personal MS
lala, or auy pan thereof, and .hall auhjert sim-Ii prop
eriy or personal estate, ie- any ortiou of the auma,
to lie sold npou to judgment or decree of such court
and from lua pna-aeda of sack vile th einoaM of
ewn tax or dntr. fcorethrr with ail coals and oxida
se of everv deacriiituai In ue allowed liv aurlt court.
aiiail h firai paid, and the l,alancs. ll any. depiatiled
aH-wrum lo Ihe orHr of such eoert, lo - poia unfler
i'a direi uoti to nrh peraou or a.rona aa aiull estab
lish utle lo lb aaiae. Tlie deed or deeda. or any
proper conveyance of sil'-ll property or personal ra
tal, or any port ton thereof, so eold'ander aueh judg
saeut or OWrew. exerntad by tlie otlicer lav. folly
charged with earrving the aaiae Into ffert, ahall vaat
ia the perchaarr thereof all the tufa o! Mi delinquent
Ut toe pr.qa-rly or prraouad aatale aold under and by
virtue of aucl, judiuaut or derra. and shall releaaa
every oilier pnrtnai ot such properly or -r"al aa
Ut liowj the lieu or rbalge llian-a ereal. d by tios
act. And every pro or revus wbv shall baa iu
OREGON, JilONDAY, AUGUST 14.18C5.
-r-
his possession, chtrge. or custody, any record, Hie, or
paper contaiiiiug.tir suppoatd to coiituin, nny inform
ation concerning slch propsrly ur personal estate, as
aforesaid, passing rom any person who ittuy die, as
aforesaid, shall ex Hint the mine at the request of the
assessor or assist aul asscssitr of the distriut, and to
any lawoflleerof list United States, in the perform
ance of his duty tusler lit is act, his deputy or ngeut,
who nuiy desire to exntnine the same.' And if any
such person, lisvinr in his tossession, charge, or cus
tody, any snch rec.rds, files, or papers, shall refnse
or neglect to exhibit the sane on request, as aforesaid,
he shall ferfeit nnd puv the sttui of live hundred uol
lar t Pi-ovidet, That ill all legal cominversies whore
such deed or title elatll he ihe subject of judicial inves
tigution, the aicital iu suit deed shall he prititu facie
evidence uf hs truth, ittt, that the requirements of
Ihe law had ieun compliijd with hy the ulllrers of the
government. !
anccRsstox to rsal sstati.
See. ICO. AralU It further msclecl, Tlint for die purpn.es
of this set th. tS'tn "real rshue" ahnll Incluile all Ismls, Isr
rravnl.,snd her.lltsineuls, civporesl sml utcurpiiresl; that
lha term "suooetlon" shall d.nnts the devolution of title to
any real ratal.; uid that the term " pprann" ahall ba held to
Include iH-rsona, sidy corporals, cnmpiiny, or association.
Haa. 127. And It It further sunclril, That .very past or fu
ture dlsHaltlun o real eatale hy will, deed, or law. of tie
acent, hy reaaun aWeof any person ahall tuicnine hensllelsl
ly entitled, 111 poaSMsloti or expectancy, to any real catste.er
the itiooiue thereof upon the ih-slh of any person ilylnx alter
th psaslitg of tlilakcl, shall he ileutttttd to comer, on the per
son entitled hy return of any such (l!aiosllloti,a "succession;"
and the term o.uciisaor" sliall denote th. ieraon so entitled;
and the term "prnbeessor" shall deliol. the grantor, testa
tor, anceator, or atkr latraon from whom tlie iulcreat uf the
aucceuor haa been a ahall be derived.
Bee. 12S. And tw 1 furUier enacted, That where any rsal
eatata .hall, at or ater lha pasalnif of thla act, be subject to
any chsrxe, ratal., e Intereat, rielermlnsble hy the ilealh of
auy person, or at aiy period ascertainable only by reference
Iu denth, the Incrta uf hciu-nt accruing to Any person upon
the extlncllon or iletrntl nation of aui-lt chnrKe, estate, or In
terest, shall bs deems! la be a snoceaston aocruliiK to the
perann then entitled, WneflulaUy, to the real valnle ur the In
come thereof,
Sec. ItV. Anil bs Hturther enacted, Thst where any per
sons, after the passludof thla act, shall take sny succession
Jointly, they shall pnjAn duty charyesblo thereon hy this
act lit proportion t.- Uit-ir respective Interests In the aucccaa
tun; and any beneficial Interval Iu aat-h aucct-sslott, accrulna
to any uf them by aurvlvorsbtp, ahull be ilei-med Iu he a new
aucceaslon, derived frum re iseileceaaor from whom the
Julnt title ahall have been ilerWeiV
Hec. 130. And he It lurlher ensued, Tfiat where sny ilispo
atllun of real estate shall be aceoiiiiinied hy the reservation
or assurance of, or contract for, sny henelH In the grantor,
or ajiy other peraon, for nny tennnf life, or for any period
ascertainable only by reference lo death, such disposition
ahall be deemed to confer at tho tine appointed lor the de
termination of such benefit an IncrHad ot iH-nellclsl lutert-at
In auch real .stale, na a aticeeaalou eiplul In annual value lo
the yearly amount or pearly value af the hettelll ao ri-served,
assured, ur contracted fur,ou lue person In whuav favor auch
illspoaltlon al.all bo mnile.
Hec. 181. And be It further enacted, That where sny dlspo.
sltlon of resl estate ahall putorl to take eJTect prcaently, nr
under auch clrcunialances aannt to confer auucesslu:i, bul.by
the effect or In ennsetiuenc tj any eiiKseement, secret trust,
or arrangement capable of biltig .nforced lo a oourt of law
or enulty, the beneficial ownetahip of auch real estate .hall
not, bona llile, pass sccortllna tu tits terms uf such disposi
tion, but shsll, lu fact, be rrsvveu tn the grantor or oilier
person for amu. period asceiiauiabl. only by refurvno to
death, the person sliall be desnvil, for the purpose, of lid.
act, lo acipiire lite real eslnleao iHasiug sa a anecesslnn de
rived frum Ills dvrauu Siukiuuthe dlapoaitiou as Hie prede
cessor. Bee. 182. And be It airther enacted, Thst If any person
ahall, by deed of gift, or othel saauranceof title, ihads with
out valuable aud adequate iiiislderalion, and purporting lo
veat the ealale either lilinedlitely ur In the future, whether
or nut accompanied by ttie poaavssl.n, convey any real ea
late tu any pursuit, sucltdisposillon shnll he held and taken
tu confer upou the granlee a aucccsion within lb. meunlug
of thla net. 1
Seo. liUt. And bo It frther enacted, That there .hall he
levied and imld to the Uilted futile. In resiiect uf every suc
cession as nforesnid, acclrdlug tu the value thereof, Hie fol
lowing duties, Hist I. In lay I
sec. 11. And bo It futher enacted, Thst there ahall be
levied and paid to Ihe L ited fmttca In respect of every such
sticcesalon aa aforesaid, stcoriling tu the value Ihereuf, Uie
luiiowitig uutiea, mat la tt any;
Where the aucceuor slsll be Hie lineal Issue or lineal an
cestor of the preilccesson a duly at ihe rate of one dullnr
ier ceiuuiu upon sucn vulie.
Where th. .ucceasur alial be a brother or atster, or s de
scendant of a brother or shier of ihe predecessor, a duty at
me rate 01 two ooitsra percentuin upon aucll value
Where the aucceeaor ahul be a brother nr aiater of Ihe fa
ther or mother, or a desccitlant of a brother or sister of the
father or mother of the nreleceaeor. a duly at tho ral. of
tuio uuunrs per ceiuuiu upifl SUCH rstue.
Where the successor shnll be a brother or Bister of the
grandfather or grandmother, or a descendant of the bro-
Hter or staler of Uie grandlalier nr grnitdmulher of the pre
decessor, a duty at Ihe latt. u",1 per cent, upon siteh value.
o here uie succeasor shall a- In nny other di-gree or collat
eral conaaiiguliilly lo the pridecessor Iban Is hereinbefore
described, or shall be a stranger in Mood to him, a duty SI
uie rateoi su per centum upon such value.
Dec. !U4. And be II further eaneled. That where ,tlie Inter-
eat of any auobeasor In any real estsle shnll, beluto he ahull
nave become eittllleu theme In poas-issloit, have psssed by
renson of denlh tu iny other aiicci-ssor or successors, Iheit
one duly only .hull be paid Is respect uf such Interest, and
shall lie due from the aucceaior who ahall fltsl bt-cntue enti
tled thereto In possession; but sai-h duly shnll lie at the htdi
eal rata whirl,, If every such sucessur had In-t-n sut-Jvcl to
duty, would have been payable by any nue of Ibem.
Bee. 18.',. And lie It further enacted, That wherever, after
the passing of this act, any aucceaslon ahall, before Ihe auc
ceaaor ahall have become entllled thereto In possession, t,Kyr
become vested by allemtllon, or by any Ifllu not conferring a
oew succession, In aii.v other person, then lb. mop najr.e
In resin-ct thereof shall be luOd at Ihe anme rale and lime as
the same would hnve been payable If no aurh nlleltnllon hail
been made or d.rlvnUve Hlle crenn-d; ami where Hietllle,
any succession shiil be accelerated hy the surrender or
extinction uf any pror Interests, then the duty Ihereuii sliall
no payable si the line or sued surrender or extinction of
prior tille.
H'-c. 1HS. And he t farther eunrted. That where resl estste
shall become subject to a trust for any charitable or puhlie
purposes, under anf past or future disposition, which. If
made If favur of at Individual, would confer on him a suc
cession, there shall be payable In reaiect of such real .stale
upon It. Incoming subject to such trusts, a duly at Ihe rate of
atx per centum upon the amount or principal value sf aucll
real i-slste.
eVo. 18. And be II further enacted. Thst Ihe dutv tmnosed
by this act sliall lie tmhl at the time when Ihe successor, or
any person In his risbt nr on tils behnlf, shall become entitled
In poi.es.lnn, Iu lii..uectsloii, or lo the receipt of the In
come and profits Ihsreof, except thst If tlaire shall be . ny
prlur charge, estan.. or Interest, not crested by the successor
himself usn ar In the Bucct-sslou, hy reason aht-reof Ihe suc
ceasor shnll not lie ireeeinly euHtled la Hie full enjoyment or
value Ihsreof, Ihe disy, In rraprrl of Hie lncreas.,1 value ac
cruing Uen Ihe drlfrinlnallnli of such charge, telsle, or In
terest, shall, If not .rvvliaisly paid, compounded for, urculu-
muu-u, ne pain at ire time ol aurli delenolnation.
Pee. IU1. And ue a further ensi led, That the Interest of
any successor in nuaiey. to arise from the salt- uf rral eslste,
under any trust lur Ihe sale thereof, shnll be th-etued Iu be a
succession rhnrgentle with duty under Hits acl, and Ihe said
duly shall he paid ly the trustee, executor, ur oilier rflsol
hsvitig control of the lunris.
Bee. 1S9. And be II further rnsrtc.l, Thnt the Ititmal of
any aiiccessor In asnnsl proh-rty, subject In any trust fur
the llivtslment Ihersof In the purchase nt real istntepi wlilrh
Ihe auecessor would be al-solulely entitled, shall be charge
aide with duly utulrr this acl aa a au. ceaalon, and th. t.x
alMll be payable by the Inratee, executor, or other .Hrr.a
having control of He- fuitda.
sec. l-tll. And he a lurlher enacted, That In estlmallns Hie
value uf a successisn do allowance shsll la- made hi r,-s.ect
of any .oullngsnl Incumbrance thereon; hot tn lb. event ol
such Incumbrance taking elleel as an uctual liardrn on Ihe
llllereat of Ih. suecraaor, he .hall bu eullllcl lo a return ef a
proporlionale amount of lh.duty an paid hy him In resiect of
the amount or value of the Incumbrance when taking slferl.
rk-c. 111. And be It further enacted. That In estimating the
value uf a suceMslsn no alluwanee shall be made In respect
of any eoiiliogeiicy upon the hapi-suing of whuh the reai.a
tale may pass lo soma other person ; hut In Ihe event ut Hie
so pssslng, Ihe successor shall b. enllllMl In a return of
ao mach of Ihe duty paid by him as will rt-duce Uie ssrue lo
the amount which would have been payable hy hen If such
duty bail been asseaaed In rrsfa-ct of the actual durallun or
extent of his Interest: Provldtd, Thai If Hie estate of Ih.
succeaaor shsll ha defeat d. In wind, or III pari, hy IIB appli
cation to Uie payment of Ihe tlehls of Ihe prt-ih-c.ssor, the
executor, adtiiliiislratnr, or Irusl.a an applying II ahall pay
out of Ih. procreds f the .ale thereof Ihe amount ao rrluud-
eil: And provided, also, That If Ihe estate ol Ih. successor
shall be defeated, In whole or in part, by any crs,n claiming
Hlle from Slid under the prd.t:rs.r, aneb person shall b
chargeable with the amount of duty ao refunded, and such
ainouuls ahall be collected la Ilia manner herctu urnrnled lur
the cnlh-ctiou of dntlea.
rVc. UK. And bo it further enacted. That where a .ucceaa.
or ahall not have obtained Ihe ab.,l of hia auccraelon at lha
if Ih. duly becoming nayatds, he shsll be chargeable
only with duly on the vale, thereof from lone to nine ob.
tallied by hint; and wheuever any duly ahall have been paid
on account of any au.cces.Mn, and II .hail atlcrnards bs
proved, lo thcaaliBlarltuli uf Ih. secretary uf Hi. Treasury,
mat such duty, not being due Irotn Ihe e-rou paying Ui.
same, sai paid by nuatake, ur wa. paid Iu respect uf rral vs
tale, which lha surcasor shall have been unable tu recover,
or uf which he .ball have bran evicted or du-tvrd by any
superior IIHs, or thai for any other reason It ought lo be re
funded, III fVcrrSarr at the Treasury .hall Iherpui-on refund
ihe same I Hie person enttlM Hierrlu, by drall drawn ou
any e-nreior or tntrmsi revenoe.
Hec. 14. And be tt further enacted, Thai whrre, la Ih.
opinion of th. commlsalonsr af Intam.l revenue, any sue-
cession shall b of auch a aalur. or ao diasd or cirrum
alaueed. that Ihe value Ih.reot shall not be lalrly ascertaina
ble under any of tit nrrerdinf dtrn-llntia, or where, from
the eompllrallon of circumstances atlectlng Ih, value of a
.urceaaloa, or aff-cllur the amusement or rreov.ry of Ihe
duty Urtrron, ll,a coeimtsstouar sliall tlonk II vaprdl nt to
xerclse Hits (tri-ant aolhonly, It sliall be lawful for ,tm to
compound the duly payable oo Ilea sueecaslDa npno such
teruis aa he shall Ihitit At. ami to give dla-harg-a lo Ih. sue.
esnr, open payment nf duly arcnrdlni losuchMmpasiltoa;
and It al.all h. lawlul n.r nun, ia any -ciai aas in wltlcl.
ba may Unnk It axpawliaal so lo do, to suisrgs Ih tun for
payment of any duly.
". 144. And be II forthrr enarted. That II shsll . lawful
for the comonaa.onr, in hs dUKrclion, upon appUeatiou
made hy any person who .hs!! In enlilh-d lo a .uttrssioo in
rstM-cUncf, lo eominntr Uie duly presumptively ayabl
resirectol sorb .uecasion for a c.rtnm sum ! be prssenlly
paid, and tor aasreetug Uia amount nbtcn shall 1m aa nava-
bl. he shall ratis. a n'raml value to h art u.,n auch pre
aumptiv. duly. r-gard taring Sad la Ihe centmgenelee anWt
h,g lha babil.l, u u-h duty. Slid Ihe litlsr.rt af ais,,.r in-
V'dred IB .act) calculation re-in. reek.m--d al U,a rao ,.r II.
Una allowed by tl cantulaxoner la rvaincl of dultss pe,d
in advaor, and anon Usr rcr, lot af scli errum sum be
Shall give disrhars.a to to lb. eucreaaor acaordingly.
cW. I4.V And be rt further .nartt-d. That lb. duty lrntMH).4
hr Una acl ahall b a ROM chara an ti interval at lb. aue-
.aaar. and vl ail p.ren clatu.ing I hta right, in all lb. real
atal la rvatwet ahrr Burn au y anau a esarsacrl tor BV
sears. Bnlra. sooner l.ald.
l-e. It. Ao-i be it farther marled, That th eonunlHioner
shall, al lb. rrpi-.l ol any suri-eMor. or any prraou claiming
in hi. right, cr..,- Ut be ta.ds an many a.erel. assissmanu
of lha duty payable in rw-.r1 of II.. Intr.sl at lbs surcasor
ID any fr-narau- leads ol r.al salat., or la deftiaM portlon.
ol the sain, tract, as shall bs reasonably r-Ulr. ; aad la
w-h easnth. r-oclis wsru .hall barharg.aM. osny wllb
lira annua f 4ly s.pafBtaly a -arsa.il i .curat Unreal.
, .. t-e monxm-d
It is ripi-ctrd that Ih Alaiucda railroad
will be completed tn llartyard'f and thrown
open to the public travel tj Sunday next, ao
additional di.tnnce of sil ami a half lull
San I.eatnlro. This point bring it but right
inilea from Ihf junction ut th VVnteru I'actlio
Itatlroad aud trlv wiles frum Ilia Warm
fipriucs.
Vi ltKlK OK TI1K tiOI.DKX KI LE.
The steamship Golden llule, lii-loiigitig tn
tins Central American Transit Co.'s line of
Ciilirornia steamer via Nionriigiin, left New
York. Miiv 23, Willi .).!, passengers and a orew
of 100, all told, fur Knn Juan f Grt-ytown).
Everything prweetlctl favipably until the after
noon of the Siltli, wlieu the weather became
very dark and squally with torrents nf rain,
which continued through lis 'pight. On I lie
morning of Mny 30th, at there and a half
o'clock, the ship slrnok nn Ktinundor linef, in
nt 7H"lb", Ion. eir'Ul', and In thirty miiitilea
bilged, About ten iniiiiilet before tho ship
struck the reef lens seen, the helm pnt hard a
starboard, (he engine slopped, aud had made
a hall turu hack w lien sue struck. Lverf ex
ertion was made lo stive the ship hut she cunie
hrottilsiile. During tho day tliero was a high
brpor.e from eustwnr-l and a verv toavy rain
rqnnll and heavy swell w hich broke completely
over the ship. During the titernonn Discover
etl an island to the northwest, and tho first As
sistant Engineer, Wm. Umlerhill, lo report on
the practicability of landing the passengers
and store, On his return, ho reported the is
land tn be alteut twelve acres in extent, desti
tute of vegetation, with a number of small
welt on' it. Iiefnro night they succeeded in
constructing rails from the hurricane deck, and
the top and titles of the deok houses, and em-
liarkt'tl the women ami children, nnd liy 1 a.m.
had safely limited S.'X) by menus of a small
bout. In the nieniitiiiiu dispatched Mr, Pen
dleton, the first officer, tn the nearest land-
Old Providence 00 miles distant, for assist
ance. At daylight mi the 31st, live uf the hunts
were loaded frum the raft with pusengvr.aail
and provision, ami sent tt) tho island six Iniles
distant; file retiming boat was occupied ill
transporting passengers from (he ship tu the
raft, made fust tn lliu rucks Inside nf Ihe reef,
and before, night every iinin, woman and child
except the orew. were sufuly landed nn the is
land, (in ihe night of the 31st. the ship com
menced In break up. and from that lime until
June 5. they were entirely engaged in securing
provisions, stores, Luggage, mat trasses, blan
kets, dec necessary to sustain life on the is
land. About half of the buggflgd nnd stores
was saved, the lutter III a very bail condition.
At 1 o'clock p. hi.. June 2, dispatched the seo
nuil boat in charge of the second nlllcer, Mr.
Hei'l, villi the iiurr.fr. ,iir. lingers, to Aspiu
Hitll, 250 miles distant, fur iiraistHiice. On the
Ihe Slh nuil 6th'iif June, the ship brcninea to
tal wreck, and nothing lunru remains uf her
but a part of her engine. 0nlhe7ll) tho Cup
tain proceeded to the island, where ho found
tents erected, bedding distributed, rinl every
filing winking well. Mr. SinuU the chief en
gineer, had put a condenser," Inch would make
frum seventy to eighty gallons of witter per
day, and w iu perfect working order, in case
the wells on the isliiiii hud given nut. Oil Ihe
Slh the first iifliut-r returned with twu small
fishing vessels ol twenty-eight tuns each. Capt
Uetiiits hnd uatllr suceeed in Innking iirruiigo
nienls with the ciiplniiis nf the schooners tn
transport us ninny nt Ins passenger us they
con Kl curry In Aspinwall. when, on the morn
ing of the Dili, Mr. lteid, the second nllicer,
ciiiiiu to their rescue with two government gun
boats the Iliiuisi illc, Contiiiniider Devins,
nnd ihe State uf ftetirgiu, Coiuiiiiindi'r Prehln,
from Aspiutvull. Mr. Keid having reached that
place in less than three (lavs. Hie nassen
gers and crew were distributed tin hoard the
two stcn iners, with bedding and provision for
the passtige, uml reached Aepinwnll in safety
nn tile 1 1 ill nt 5 a. m. Tho pnrsengers were
immediately landed and left lor Piuiuina at !)
a. in., nnd for Cnliforiiia at 11:30 p. in., in the
sleainer America. They were 10 days tin the
icliiud. and, with very few exception's, every
one whs well.
The thermometer ranged from 8.") to 87 dur
ing the dav, and tin-re nn no rain nlierthe
first night. Cupt. Dennis stirs Hint the only
nny he can account for the lo a of I he ship i
owing to a strong not tit west current, lie felt
perfectly confident nf his position at noon, May
20, its lie had gnnil seta nf nliseriulion I tint
morning, and the course steered Would have
given the ship a berth nf twenty-live, miles from
the reef.
FIIRTIIKK l'AUTlCCI.ARS.
The Psnan a Slur lias tho following addi
tional pnrlicular :
The United Stales steamships Iliintsville
anil Si ulc nf Georgin returned to Aspinwall
from Ihe wreck of the steamship (Jiilili-n into
on Sunday morning, June 1 1th, willi tlie pas
sengers of Ihul onfortiiiialo vessel, who were
immediately transported across tho road In
I'liiiiiiiia.nml einliiiikedaii the steamship Amer
ica, which sailed the same night for San Krnn
Cisco. Afler being eleven days nn lh island
of Koncailor, it is astonishing in seo hnw well
and in what spirits those passengers appeared.
Willi Ihe exception of one cose of vntil.uil. and
snme slight nitiick nf dysentery, tliero was no
sickness whatever among (hem. end although
lin y had little eleo than salt meat and sea bis
cuit to eat, they were in no way destitute of
rood, r.veti Ihe In nf lltetr baggage was not
severely frit, as the female portion were en
abled to nuilie clothing nf die r!np' linen, for
liemselves ami the children, anil a good sun-
ply of fresh water was procured from spring
iu the rocks. On their Hrrival at Panama I hey
looked much more happy than the passenger
nf the Atactica, witn had been cooped up on
I bo ship fur thirty dors. We heard few or no
boiiipliiiiils from them, all appearing satisfied
that everything possible lo do for their eiunlort
after the accident was done by the oflicers uf
the ship. Iu fact, many nf thorn, now that
Ihe danger is past, look back nn the incident
as rather an agreeable episode ill their lives,
though primiiply few of Ihein would cure to en
joy it a second time. At last acoeunls the ship
had broken up and was ia lha bands of wreck
er.
SlTKtHIXIl im Eaktkkn Kkntuckv. The
Newport (Ky.) Free South uf June 28th says :
In and about Catlet.burg, piketnn, Louisa,
Paintville, and thrnngli the mountains nf Kas.
tern C'etitinky, tho Union people were robbed
of nearly everything during die hopeful days
nf the rebellion, and many nf ;be determined
Union men murdered. Left in tins hopeless
destitute condition, they fell a prey to th die
lation and lust of the heartless, dominant pow
er, and ar now tn thentot wretched condition.
Many children are entirely naked and women
nearly so. and careless of their person. Tile
moat of the Union men not slain lied for safely ;
others yielded sulisemcnt to the slave power.
producing tlie most reckless, heedless condition
Hint mortal man could be placed. Some wom
en, nearly naked aud hungry, aro forced tn
yield tn Immortal templalion for something to
sustain Illc, while others, su ucpased that lln-y
have no desire lur sell respect nr propriety
plunge headlong into whatever mny be presen
ted iu Ihe way of gain, and Irr to make lliem
selves cheerful amid Ihe ravages, losses and
sorrow of the ln.nr. None can visit this part
ol Kentucky without coming away in sorrow
and tears. Cannot something be done fur till
downcs-i people, who nave i.st lltetr ail (char
acter anil hope included) by rebel and de-peradtn-s
!
Gr.K, Obakt at Cnchcn General Grant
and family attended the dedication nf a new
Methodist eh ur i-li (lie. Mr. Cookmau's) in
I'liiladedpliia.and Just before the service clinted
beckoned to In in una of tho ullieers uf Ihe
church. A wbiper passed between Ihein, and
a moment afterward it wa announced from the
desk that General Grant contnlnit- d fire hnn
drrd dollars Inwards the new church edifice,
and that for but wife be bad added another
hundred Alter lb benediction bad been pro
nounced, th t jeneral was formally presented
to the congregalion. who at once rose to their
feet and slier want crowded Bp In take him by
the hand. Soliitieiilly some member nf Ihe
cherih made np a fund of on thousand dollars
to set apart In perpeiuiiy to General Graul
and family a pew iu Ihe law church.
AVIIOLE NO. 752.
WOOL.
A the season nf tlie new clip is at hand, the
usual Influences to depress prices are being re
sorted to, Btnl wonl growers will require extra,
nerve, to oonlend with parties whose interest it
is lo buy cheap. Manufacturers, dealers and
apeciilulnrs are nil croaker i they are Invarl
uhly so nt shearing time. We hope the farm
ers will not be deceived by any false reasoning.
There am facts nllecting tlie great staple which
should steadilr he borne in mind. Leaving
out nf view the sadden aud great changes that
have taken plnae in tliu marked during the
war, brought about by demand for army pur
poses, fluctuations in currenoy, &o., and look
ing at the reenrda of the tradu for about forty
years preceding, we fiud tlie average price of
flue and medium fleece wind frum from 1827 to
18(11. thirty-tour years, to be 4G cents per
foil nil.
During all that period foreign wools were
admitted at very low duties some descriptions
entirely free, The consumption nf wool in this
country has at all times been largely ahead of
production, and hetiou Imported wools have
gencrn'lv controlled prioe.
In 18(34 the dip was estimated at 00,000,000
pounds ; there whs imnortod from abroad dur
ing the year 75,000.000 pounds most of it
prior to July 1 licltiro the new tarin loon ei
Icot. Now, we find, on Innuirr, that the stock nf
old fleece is almost exhausted, and tlint the
supply nf foreign is very much reduced, while
imiiiirts have I'ullen eff 70 ner cent, frum last
year at corresponding periods the first four
month of !S(i4 import went 04,040 Dales
against 10.818 iu 1805. Importing wool is now,
and tins been fur several months, a losing bus
iness ; the market must improve ur it will en
tirely cease.
No, cense it oatinnt. wilt not, sure for a peri
od, as nianufiiolurers bare been and are now
'coining" money, and Hunt bu supplied with
raw material,
Tliero seems tn u no good reason for prices
being below st least 80o. per lb for the aver
age ol American Ileece wool.
Kot ill yours we have shown th coin price was t.'.l
And gold pri'itiiimi, say 40 per cent. Ih
To equal average of rear should be 03
at the present lime, without referenoo to the
protection which the present tar ill give to the
wool grower,
With u view tn fostering and encouraging
ihe Hiniiiifiiutiiro uf woolen gootls in the United
Slates. Congress laid a duty oil nearly all fa
brics of wool imported Iriim abroad ol .'40. per
lb and 40 per cent, ad valorem. . The follow
ing is the scute of duties on wool, vu ;
Of the value at the Inst port ur place uf ex
port of 12u. per lb ur less, ilu, per lb.
Of the value at the last port or plnco of ex
port exceeding 12o. and not exceeding 24o
(lu. per lb.
Of the value at the last port nr place nf ex
port exceeding 3tc. and not exceeding 32c,
lOo. per pound aud 10 per cent, at valorem.
Of (lie value nt the last port nr place nf ex
port exceeding 32c, 12c per pound aud 10 per
cent nd vnloieii:,
When imported scoured three times the
amount of the above duties.
Very little nl the 3o. duty wool it imported ;
the great hulk cost abroad Irmn 12 lo21c.
and pays Go. coin. The heaviest imports pre
from tliu Hirer Plata, C'upe Good Hope and
Mediterranean. All the wools are imported
unwashed, ami waste twu-tliirds, average, in
semiring, ao that thoro is an actual duly of 8o.
per pound coin fill olenn wool. Add gold pre
mium, uml It gives tho American wool-grower
a protection ol 2,"o. per pound on scoured ; or
sny one third nit', and bring It tn lliu condition
of ileeee washed on the sheep's bock, aud we
have 17c. per pound nt against the foreign ar
ticle rendered to equal condition.
Thus leaving nut nf view Ihe state af the
market for the lust four yearr, which was irreg
ular, excited and various with gold and ex
change, we should renson that with the exist
ing and natural cause, wool ought to com
mand :
Average of 31 years prior to 'CI....45.S0
Premium on gold at 140 1H.2U
Equivalent of duty on foreigu......l7.
'80.70
or sny 8(1 lo. per pound.
Willi the grout Souiliernn, trkets nnw thrown
npen an impetus is given tn the manufacturing
business, null it will be strange indeed if prions
nf mil and woolen goods do not still largely
advance. JV. IT, Tribune.
Against Nkiiho Siikkkaob. It is sheer
qnnckery lo make Negro Suffrage the sover
eign panaeea of Southern ill. Whether it
would have any gmid effcot at nil whether, In
fuel, it would not do more harm than good i
verv iloublfiil. The worst evil of the South,
as ('resident Johnson clearly pointed nut to the
South Carolina delegates on Saturday, ha
been ilt class rule. A few thousand men in
each Stale have owned most of the cultivated
soil, have held most of the wealth, have had
I be control of Ihe legislation and civil admin
istration, and have kept not unly black men in
pity steal bondage, but the great mass nf the
white men iu lotnl ignorance, and In almost
complete servitude, mental and moral. This
oligarchic power has practically shut out all
Ihe republican influence which hare so might
ily elevated all oilier parts of tho country.
The great problem now Is how to break op
tlint power.
It i claimed with great vehemence that this
is lo be done by giving the block I bo Suffrage,
lint th" pour white have always had the Suff
rage, and yet they have remained subject In Ibil
oligarchy, generation afler generation. Votes
in Ibcir hands have been simply tickets nf Vns
ulage. They have never been used in ao In
dependent way have always confirmed, nev
er relieved, their debasement. This fuel Is in
disputable, If Ihe possession of the Suffrage
through all the past years hat not redeemed
the "while trash" of the South, what right
buvo we to assume that it will do any more for
the black meu 1 If the poor white bare been
tu ignorant and slolid a tu be managed like
mere tool by the lauded class, how shall ihe
yet poor blacks, yet more ignorant and slolid,
escape the same fate I It is said that the ne
gro will know that it i not for their intereat
lo keep the political power in Ihe bauds of their
uli) masters, What assurance have wo that
they triff know it I It was a curse to the poor
whiles uf Ihe South In vole as they always did
in the interest of ill slaveholders, and yet
these poor while did not know it. We base
hern in the Norlh hundreds of thousands nf Ihe
victim of foreign oppression who huve been
voting lor Ihe last four years, with their whole
heart and sonl. for Ihe Very men and the Very
policies that best suited their old oppressors.
Intelligent people have been eurprised at (In
have called it incredibly inooniistent and
absurd. Hut we bave no right lo apply the
rule which govern Intelligent men to any cal
culations upon the conduct of the ignorant.
Ignorance, wln-rever II exist, always bewil
der and deludes always makes llimie eurwd
willi it insensible to their iiiixt obvious Inter
est, and lit tfieni to be the mere tools of the
designing. The freedmen will b specially n
piuted to this effect. Without land of their
own, they will continue to wutk fur thueti who
have it. They will remain dependent opoo
the planters, will rely upon them for their live
lihood, and will be particularly subject to tbrir
influence.
It has been said by some discerning Union
men of ih South, that there eorvld be oanrr
way of perpelnating th olJ clas rule af the
Hmilh than the beetuwiiig Ihe Knlfrage apnn
plantation laborer that It weold practically
give the planter, who ha now but a single veto,
ten or fifty nr a bnudred vwtee. Whether this
would prove tn be the ease, w cannot yet say.
The relation between Ih leoe since Etltau
cipuliuu hat but yet taken defiuil shape eu-
HOOK AND Joit ricivi l
nr.a....l..n.l..tlnn SJWATI.V and Pitt I II OTI.V .r.riil.ri "
Wat aflvertijftittriiitii, 43 wt per njuftrB, flnt iniertloa
sJI.ih, muli iti I ((( unit linfrlion.
Isriitttl uml Mil trfciii.tjiit advertliement tnuit bt prepaid to
lliHiirti li.Mrtinr.
AlriiiniHirtvtor notice's, rnitl All rvtlvtsrtlsetmTitf rtlatlnjt t
Hit mint of (iecriniH'd perioin, muni bit triAl(t unlrai or
dt) red iiuWIlihta ly tli county Judus. And KURrai'tca(
paltl hy lil-n.
Atlvrt.Mlt.t hlll not fmld wllhln mi ypr frnm the llm
when oontrMt-ii, will bj Incrnnl .wont j-Ave percent. foh
ygur paymptitii nrri-tote'l tha-rpuftpr.
ongh tojustiry a settled emiolusion. But we
do say that nn one has a right to assnmo that
the negroes, having the Suffrage, would vote
to suit Northern men a thousand miles away,
whom they never saw, and against the wishui
and purposes of their employers. All the an
tecedent probabilities are against It. The as
sumption has nothing but vague speculation
and empty hone tn rest upon. Tn depend, an
der present development, upon negro 8uf- .
I rage as the great means of reorganizing th
South is sheer eiupircisiu. JV. Y. Timet.
TKIiKuRAPIIIC MEWS.
Salt Lake, August 8th. Tho following Items
are from the Denver papers of July 22d :
New lork, July 14th. The Herald .
Charleston correspondent of the 8th Inst., says
tire white people of the oonutry above Charles
ton amng the Island and cooper creels, were
greatly xoitrd at the beginning of the month
Dy the report that the negroes in that region,
to tlie number of several thousand, intended
to rite in rebellion on the Otb. and march in a
body tu the city ttnret. It wot traced tn no
n liable tnnrce, hut to make matters teoure,
bodiet nf trojpt were tent to different point,
in the distriot named.
The health nf Charleston it laid to be excel
lent except among the negroes, who are dying
off in large number.
New York, July 14th. The Her alt i
Charleston correspondent says the majority of
South Carolina plunteri though to recently
most uncompromising advocates of slavery, al
ready begin tn look on emancipation aa a ben
efit tu them, and are inclined tn the opinion
that coiiiB?nsated Inbiir in the end will (mi far '
mure profitable and satisfactory In the land
owner of tho Slate generally. All Ihe princi
pal South Carolina crops, excepting rice, are
represented ni yielding abundantly this year.
Kicm cultivation It much negleoied owing tn the
dinirgiiiiixiititin Incident upon tlie change from
slave lo the free labor irstein.
Tliero it considerable ill Inciting tn Charles
ton between the soldier and citizens! There
have recently been some breaches uf the peaoe
in which the colored people he oily a well
at the oulnrt'd tromips uar t-n mixed up.
Gen. Bennett, the Po-t fjl Guilder, oonse-
Suently found it necessary tiHssue special or
ert of a pretty tliiiigent character, requiring
all citixeut tn deliver up the lire amu In their
possession, In res. rain them from assembling
in the street, and causing litem to remain in
Ihvir bmnei after 8 o'olouk In ihe evening.
The snldieit are alto reminded nf their duties,
and warned against Ihe perpetration of any
outrages nr any exhibition of discourtesy la
Ihe people.
New Yrrk, July 14 A lire broke nnt In
Burnum's Museum at a quarter tn ten o'olook
to-day, and by a quarter tunnethe entire in
terior wat oonsuiued. Very little hat been
saved. The snakes and wild anima a are all
horned. A large number nf thieves, during
the excitement, have been busy plundering bat
tores and bout and shoe iture iu Ihe vicinity
nf the museum, and are telling their stolen
property iu the crowd. Pickpockets are now
very active, and many arrests have been made.
A panic occurred in tlie crowd lo consequeuoe
of the escape of Iho steam from lire engines.
Several persons were injured by being trampled
under foot. The wallt nf the Aitor House
became very but, hut by drenching the wind
nwt thoroughly, the building was taved from
tho fire. ''he Evening Eipreti office took
fire twice on the roof, but uo terinni damage
was done. Some water wat throw n Into th
Herald building. The llulmout Hotel wa
thoroughly drenched.
The proprietor and employees of the Muse
um are thoroughly convinced that the fire was
the work of an incendiary. The manager bad
lately received an anonymous letter containing
threats to burn Ihe building on account of. it
is supposed, playing Jeff. Davit in petticoat.
Among tlie works nf art tared yesterday wa
tho Greek Slave, also twenty four gigantlo
picturei illustrating Washington and bit bat
tles, painted hy John MoNeveu, which were
stum to ho exhibited a a panorama. The
Amerioan Giantess hud a narrow escape. She
wat found at Ihe head uf the stairs iu a swoon
ing condition from the smoke and wa with
imioli difficulty assisted frnm tbe building.
The wax figure o( Jen. Davit wa wa car
ried out. but jtiat as the street wa reached
its bend dropped off. It wat afterward found
vilipended to a lamp pint. A soldier wa
loroed to Jump from a leoonu story window,
lie tnyi he ha I in bit company James Burnetv
of Lancaster, Pa., a member of th One Hun
dred aud Sixiy-Ninlh New York Regiment,
and it it feared he perished. Tbe monster
hear wai lowered frum an upper wiudow on a
bidder by a chain attached to hi neck. He
wa very docile. The learned teal wa alto
got out.
Itanium, who wat at Bridgeport, telegraph,
ed to have hit agent ready tn sail for Europe
on Saturday tu get ourrwitiei for a new muse
um.
New York. July IS. The 7'imc' Mexico
correspondent say the Imperial Government
ha announced that it never entered lulo any
negotiation with Dr. Gwiu. aud never contem
plated making bim duke, governor nor viceroy.
Cai.ipoiisia Nbws. ftan Frauoisco, Alt.
8. The United State ilonp of war James
town, commander Fred Pearson, arived from
Macao. China, this morning after a voyage of
32 days. She carrirs 22 gont aud her officer
and crew all told, number 220 mem
Advice frnm Arizona report that tbe Apach
ea are on the war path, and are oreating great
consternation throughout I he country. Ou Ju
ly 1 1 tli they attacked a train near Tncaon,
killing 04 persons ami capturing $8,000 spe
cie. A letter dated La Pax. July 20th, lay new
jnsl come in thai Ihe Indiana between here and
Prescult have killed two soldiers and three cili
ten. Th Indiana were about ten in number.
Ten nr twenty toldlen also bad a fi(hl, per
haps with Ihe same Indians, and had to retreat
in good order. They report having killed five
luiliaut. It it dangerous to travel Ihe road
just now. Brig. Gen, Maion waiat Maricopa
Well on Uie 10th ult. lie had with him Com
pany A. Firtt Cavalry, and ititt tided Iraving
lor Presoott on the 21th. The General was
disappointed at not finding al the well th
troops uidered to rendcivou at tne Dew town
of Basin.
Tim Strimiolk to hh Urnrwrd Th
Louiaville Journal tayi there it a programme
now generally understood by Ihe Sreemioneau,
hy which the Southeren ltebelliuu, with all It
horrors, is to be revived aa toon at th Federal
armies (ball be diehanded. The tame appeal
tu tccliiinal prejudice!, which four years ago
precipitated Ihe Southern State into civil war,
ar now daily mad through tlie Democrat, of
Louisville, lu the people of Kentucky, and ob
viouily with Ihe iue purM that prompted
Ih Secession leaden in li. There it en
ough in tint iuggenunof th Journal, says the
Cull, tn cause Union men lo pause lu oourt
which bids fair In lead to a disruption of their
organization. Tlie Ion of lb e-ion yw
patbuing pre Ihrooghool tin State Ia indica
tive of a generally understood programme of
th sort alloded tu by the Journal.
Otn Lin. It seem by lha Eastern paper
that a subscription paper hat been handed
around in private among Gen. Lee' Northern
admirer. The N. Y. Independent ba thi
notice of It I
Wht will furnish ut with a copy of the rub
suription paper which U aaid tu be oireolaling Id
tin city in behalf of Gen. Lee and to have
gathered tome 00,(XIOI W ar curious ta
tee If It hat been passecd among th invalid
uf David's Island, whose feel were rolled elf
at Andersoiivlile and Sal.liury and Belle Isle,
and how many signature were obtain, d fmiH
Ihe former in male of the Libby. W wilt
gladly prmt tlie lut witheet charge for tbe iu
loiuialiuB uf the public.