SATURDAY, FEB. 38, 1863.
Tlie ZHassacliusetts School of Pol
itics in Oregon.
The hissing Puritan viper of the
Saleirj Vampiek finds fault with the
Akgus at Oregon City, for its instinct
ive abolitionism!!
Well, it is better to be something
positive, than to be either pig or pup
py, just as occasion may demand.
This Salem viper belongs to the in
- famous "Beast Butler" School of
' Massachusetts politicians, who can
accomodate itself to either condition
for pay. The only incentive to acti
on the scholars of thai school have,
is the scent of prey whoever will be
Batcher for the time being, they'll be
Dog, so as to get the offal. That is
all .the principles they -have feed is
all the foul and filthy buzzards in
the political world, care for. They
carr ue iawning - sycopivants "to "i,nc
Slave lower", so called, to day; and
adulators of Abolition the next: and
whether the country goes to Jeff, or
to Abe whether it declares for"Pro
Slavery", or for "Antislavery", for
"Loyalty"or for "Treason" these fel
lows "don t care a d d , tor they
have established an interest in both!!
"When "Nes" and Baker wore elected
to the United States Senate one of
the most active agents in that election
.remarked, boastingly, to us and to
others, in the streets of Salem, that
whoever was elected President but
more particularly whichever of the
two Douglas, or Lincoln that was
elected, "Jim. Nesmith could accom
odate himself to the principles and
policy of his administration.". The
..i. : !i.. t 4-1, .,i:-:i
immorality of the branch New Eng
land School iu our midst. That elo
quent Democrat, Cox of Ohio, draws
a "speaking picture" of the principles
Al- L- . I J 1 1 1 1.
mat govern mas scnooi, wnen lie says:
tThey (the Puritans) take Success for Justice,
Egotism- for Greatness, Cunning for Wisdom,
Cupidity for Enterprise,' Sedition for Liberty and
'Cant for Piety.
The Salem cur js a worthy pupil of
the Puritan school which Mr. Cox so
truthfully describes,and the men who
surround him are like unto himself.
Koneput an unmitigated villain
the VileBtrfclxile- among political
haj-Jots 'could bring himseTfto eoriv
plain of any one's Abolition after the
Vampike's disgusting display of his
Massachusetts sectional instincts, yet
fresh in the minds of every one. Up
to the very day the news of the East
ern Elections reached Oregon,his was
the vilest, the foulest, and the most
unscrupulous Abolition sheet in the
State. Billj' Adam's Argus couldn't
hold a candle to it for mean sectional
malignity. True to its Puritanical
instincts like "Butler the Beast"
as it had been foremost in obsequious
todyism to the South for its bread and
butter, while the South ' had bread
and butter to dispense now that she
had lost the distribution of the loaves
and fishes, it would be profitable-,
safe and popular to kick her! Accord
ingly we find this Salem graduate
ef the Butler School out Heroding
even the abolition Argus, as Butler
outstrips Banks. When the first news
of Hunter's Proclamation to the Ne
groes of South Carolina reached this
State, we were upon the eve of an
important election. This fiend of the
Salem paper rejoiced at it with the
following exhibitiou of demoniacal
glee. He rejoiced with true Butler
ferocity with a develish ferocity that
showed his true blue Puritan stock
he rejoiced that the Clack Savage was
being commissioned to ravage r and
lay waste the homes of the South. The
prospect, of dwellings in flames; of fa
thers, sons and brothers massacred;
of mothers wives and daughters un
der the violence of the black brute
liconsced to ravish; of children agonis
ing on the point of the bayonet; seem
ed to. delight the longings of his
atrocious Puritan soul in fatness.
Hear this Cur from the Salem ken
nel of New England "Dough faces",
and then judge ye between his Aboli
lition and that of "Parson Billy Ad
ams." The Argus never uttered so
fiendish, and atrocious a sentiment as
the following from an editorial in the
Salem paper of last June:
These Slaveholders became dissatisfied,
they declared their slaves insecure or less profit
able in the Union than out. Their negroes have
by the folly and crime of their masters become
unprofitable and dangerous. We do not wish
to be taxed to buy the negro from his master,
and every dollar sent to the coffers of that sedi
tious tort vnM go most grudgingly. What a
princely dividend the price of four million
slaves would be among the renowned three hun
dred and fifty thousand Slaveholders. Let the
parties who have always enjoyed the benefits
of the Slaves' labor stand the cost of their man
umission. If the people of South Carolina or Al
abama feel their throats unsafe from negro insur
rection it is to be hoped they hate already made
enough out of the slaves to manumit them or " to
provide some other security. JUST NOW WE
DON'T WISH TO PAY MUCH FOR THE
SAFETY OF SOUTH CAROLINA THROATS
IN GENERAL.
-And the diabolical 6conndrel
who deliberately pens and publishes
such sentiments, talks about "Billy
Adams' radical Abolitionism."!!
Roseburg, Feb. 18th, 1863.
Editor Union Sir : Surely a "change
has come over the spirit of dreams." In-
stead of fast we are becoming slow ; espc
cially in the way of volunteering for the
protection of our wives and children against
the savage foe that is-to be, and the bloody
minded Secessionists in our midst. But
let us take courage and hope for better
times: One miserable wood thief of this
place offers to respond to the female proc
lamation for fightingers, provided, we will
furnish plenty grub and comfortable quar
ters, surrounded with "lots of our fair,
smiling daughters," with whom to beguile
the weary hours when not occupied lying
around camp, lie thinks Camp Baker,
for climate and regulations will suit his
constitution and inclinations perfectly.
A horrible looking being, with red look
ing, fiery eyes, said to me yesterday :
"Uncle Abe's pet lambs are capable
of barring up under a right- smart
chance of leisure in these parts. What
mought have been the reason for gettin
em out stranger ? they don't seem to do
nothin but draw pay and go from one good
camp to tother and eat lots o' good grub."
I knew he was a secessionist in a minute
by his criticisms, so I replied very wrath
ily : "Know you not, Mr. Southern Aris
tocrat, that our soldiers think, nor dream,
or act anything but blood, war and thun-.
der, and those things of which you com
plain, are Pacific strategic movements, and
by the same rule of action, with an addi
tion of sis hundred volunteers, in twelve
months more we can scare the Southern
Confederacy out of its boots, and make
the red devils of the forest quake with
fear in anticipation of the gallant charges
to be made upon the she devils who are
just waiting a favorable opportunity to
scalp our wives and children, and burst
Mammy Gibbs' best government you or
anybody else ever saw. You irre a Seces
sionist, Sir ; your property ought to be
confisticated and given to the loyal black
guards of our Jrojitiw." - f .
The argument, though new, was over
whelming; he wilted. But, argued, he,
the Loyal Blacks would quarrel over the
distribution of the spoils. What evidence
have you of that ? said I.
"I was settin in Bush's offis awhile back
and heard two men talkin in tother room ;
one said to tother, 'now Mr. Bush .are you
goin to join in with the Seceshes and for
sake your old friends before you redeem
your promise to me 1 My office of Judge
will expire soon and you must help me to
get tother accordin to agreement. . You
know there are three thousand men in this
State who were born in the South, and
either one would see me in h 1, before he
would vote for mc, no matter what ticket
I run on. Well, said Bush, how can I
help it Judge S. ? By pitchin into the
G d d d Democrats as you used to do ;
call em traitors, give em h 1 generally;
do with the Republicans as we agreed to
when Hardin was elected, and as he agreed
to do ; oppose the reorganization of the
Democratic party and keep up the Repub
lican party organization. Says Bush, I
want you to distinctly understand by G d
sir, that I'm editor of the Statesman, and
I want none of your d d sniveling inter
ference by G -d. I will abuse or praise
any party I choose ; you can go to h 1
for your office next time, and if you at
tempt to interfere again I will use the col
umns of the Statesman to expose all your
d d mean, political rottenness. I know
your political- history by heart, so be
warned."
I objected. What evidence have I that
you are not tolling me a Secession lie.
He then stated he had related the conver
sation from memory and for the truth of
the substance he referred to Mr. E. S C y
of Salem, with whom I have no means of
conversing, but any person -feeling inter
ested may do so. I am enelined to believe
it for this reason ; when the Blacks and
"flop-eared Democrats" held their conven
tion together in Eugene last spring, Judge
Stratton told John Kelly the "Statesman
had teeth," that he had better not oppose
it or it would-take the head of his shoul
ders. Hence, the J udge knowing it could
biteand fearing it would, caved, weakened,
and let down like a brickbat, and took the
cursings as any othe Abolitionist or nigger
would do from his master giving still
stronger pioof of the similarity of the two.
Can you tell what is a political abortion ?
Can anybody tell? I want an answer to
the question. . ' ,
Our County Judge (who thinks he knows
Lincoln to be white, 'because the .'white
livered Larrapin told him so) made quite
a speculation in greenbacks the other day
by biuyngnotes on good men from one
of our merchants; paying for them in gold
at a high price, for the sake of two per
cent, which they were drawing. He is so
black and much disliked, the Jebts were
canceled with greenbacks at pav as soon as
it was known, and such a hobbling as he
made up and down the streets for "a few
days after I never saw before.
I got a glimpse of the nice man of the
ribbon lately, Mr. Lathrop, School Super
intendent, who is in town fixing up his
business, so he need not touch it with his
hands again. I would suggest that he be
advised to wear crinoline, by which means
he can dispense with the ribbon and also
avoid touching IT (his business) with his
hands.
The district school, taught for the bene
fit of our colored population is at an end,
and the teacher paid off in greenbacks at
par with one or two honorable, exceptions,
and those were Democrats. He says his
wages will not amount to twenty-five dol
lars per month. The sheriff and Federal
officers are not exempt from this piece of
meapness; but why .complain ; -whaEVed
be expected from a "hog but a grunt," or
from a nigger but niggardly conduct. If
the above is not true I will thank anyone
to correct me. The school taught for the
benefit of white children closes next week,
and the blacks themselves know what kind
of money the teacher will receive ; they
know intuitively that they are mean spir
ited and more narrowly contracted than
any other class of people, except the .nig
gers, in the whole eountry. ' i
Very respectfully yours,;
. Stonewall.
Lebanon, Linn Co. Feb. 13, '63.
Dear Friend : There is nothing of
interest in this part of the country.' Since
I saw you at Albany I have been almost
continually amongst the Democracj and I
find them generally alive to the work be
fore them, and 1 have heard but one ex
pression from them regarding'you, and
that is "well done thon good and faithful
servant, thou shalt not bo forgotten by
the faithful when they go up to the tab
ernacle of Democracy to worship iu the
usages of their fathers." I find but few
strikers for Lincoln now, and men, who
but a few short months ao declared it
treason to carry a Democratic paper in
their pocket, are now loudest in their
denunciations of Abraham and loudest
of the loud in their praises of those noble
patriots who never bent to the terrible
storm of fanaticism that has swept over
our land and deluged it in blood. So per
severe.in the work of disseminating Jytths
to the people, and your reward is tot far
distant. ' . -" A.
Iis?ionesty.
The Abolition Argus at Oregon City is
the most dishonest paper iir-the universe.
It has no regard for its own character nor
for giving truth, to its readers. Its quo
tations from the' Union are garbled to an
extent that is shameful. It takes detach
ed sentences from our paper and runs them
together without the usual astericks where
omissions are made. This is a piece of
dirty unfairness of which we never knew
any other paper but the Argus to be guil
ty. Does the Argus think by this sort of
thing to deceive its readers? Does it
think that Abolitionists do not read the
Union ? They are the most attentive
readers the Union has, though they take
care never to pay for the paper. They
invariably steal the Union and take it
round the corner where nobody is looking
on, and there greedily devour its contents
The Argus makes nothing by this unpro
fessional, dishonest system of garbling.
Convenient 'fooldoui
Bush has got his J udicial Lackey at
Salem to make a decision agafhst the re
ception of greenbacks for State taxes'. It
is no doubt made for the personal benefit
of the Malignant. Hadn't he better get
the other Judicial Lackey at Eugene City
to make a similar decision. Either of the
Lackeys would hang an infant if.j)r-
dered to do so by their owners, and if
it was for the benefit of the Vampire fac
tion that they should do so. The people
will soon get red of those corrupt and Vile
judicial "tools." , "
' Personal. Governor Seymour's elo
quent and forcible denunciations of puri
tanic selfishness, hypocrisy and corruption
are considered personal at Salem ! This
is probably the reason why the time serv
ing: organ of the Puritan brotherhood of
brigandage at that plaea has omitted to
publish the most important portions of that
document. The Governor shaves sharp.
The political corporation of New England
sneaks, who congregate about the den of
Treasury thieves down the river, must
have felt his lashings. They haven't a
word to say about the most Democratic,
truthful, honest and patriotic document
that has seen the light in the U. S. since
Jackson's day. . "
If President Lincoln really wants to ob
tain a united Cabinet let him choose Phil
lips, Greeley, Garrison, Jim Lane and Fred
Douglass (colored) and fill the remainder
of the positions with intelligent contra
bands. Ex.
Dates to Feb. 18th.
The war news is to the 18th. It is vol
uminous but unimportant. Congress is
maturing, and no doubt will pass, a very
rigid conscription law.
It enacts that all. able-bodied male citi
zens of the United States between the ages
of 18 and 45 constitute the National forces,
and shall be liable to perform military duty
when called out by the President. Sec
tion second gives the classes of persons
xempt, including the Vice President,
J udges of the various courts of the United
States, heads of Departments, and such
persons as are physically or morally unfit
for service; such as-are required for the
protection and support of aged or infirm
'parents or helpless children. The third
section divides the national forces not now(
in service into three classes First, those
between eighteen and thirty, and unmaried
above that age; second, all others second
class not to be called into service till the
first is exhausted. Section fourth provides
that for greater convenience in enrolling
and organizing, the United States shall be
divided into military districts, answering
to Congressional districts of States and
Territories. There .5. shall be a Provost
Marshal, with the rank of captain of cav
alry for each district, subject to the orders
of the Provost Marshal Jieneral. Other
sections provide for sub-districts, and the
appointment before the tenth of March,
and in eaeh alternate year thereafter, of
an enrolling officer for each district, who
is to enroll all per3ons subject to duty be
fore the first of April, to include those of
the first class, who are subject for two
years to be called into service, and to serve
for three rears or during the war; and
when they are drafted into service they
shall be upon the same footing as volun
teers. .
Another bill, introduced into the Sen
ate .by Sumner, provides for the enroll
ment of able-bodied blacks between 18 and
45, who have been freed by Congress or
the proclamation of the President, by the
commanding officers of the department
within which they shall be found. They
are to be organized, armed, equipped and
mustered into service for the war. Their
pay is to be S7 per month, one-half to be
retained until the end of their service
Another section authorizes the voluntary
enlistment of the free blacks between the
ages of 18 and 45, with the same pay as
white volunteers. The aggregate number
of men enrolled under the Act is not to
exceed three hundred thousand.
Let the Abolitionists try to enforce the
above conscription law in the present tem
per of the country and the administration
would be likely to find itself in the condi
tion of Louis Bhillipe in February, 1848.
Harrisburg, Feb. 12th. Governor Cur
tin sent a message to the Legislature to
day in reference to arbitrary arrests, con
tending that Congress alone has power to
suspend the writ of habeas corpus, and
recommending the passage of a resolution
requesting Congress to take such action
as may bring the guilty to penishment and
relieve the innocent. While the Governor
admits that these arrests were necessary
at the commencement of the rebellion, he
does not think there is any occasion for
them at the preseut time.
The recent triumphs of the Democracy,
and their determined spirit not to submit
further to the outrages of the Abolition
"architects of ruin," have taught Gov.
Curtin and other obsequious tools of the
administration, that it will not do to trifle
longer with the rights and liberties of the
people.Ed Union .J
The Mississippi is not yet opened.
Vicksburg still holds out. The project of
digging "the famous "canal has been
"gin out" Another route for it is to be
surveyed. The ship canal bill far the west
via. the Lakes, was defeated in the House
Feby. 6th, by 10 majority. The Senate
has passed a bill remoddeling the entire
postal system.
We wish they'd remodel their officials
in the transportation and delivery of the
mail and make them attend to fheir duties.
Ed. Union.
The bill makes all offices yielding over
one thousand dollars per year, appointive
by the President, less than that by the
Postmaster-General," and abolishes all per
quistes. Drop letters to be charged two
cents'. . There must be other prominent
features in the bill, not given in the con
cise dispatches.
Seward has made an official denial that
Mercicr (French Minister at Washington)
had been commissioned by the Fedeal
Government- to-iaake any 'Overtures for
peace to Jeff and the rebels.
The House passed a bill Feb. 10th, pro
viding a Territorial Government for Mon
tana Territory, lying contiguous to Oregon
ad Washington. The Missouri Emanci
pation pill passed the Senate Feb. 12th,
providing Missonri shall pass an Emanci
pation Act within twelve months, when
twenty millions of dollars in 4 per cent
bonds will be delivered to that State,- on
condition said Emancipation Act shall
abolish slavery not later than July 1875.
If the Act for the free manumission is not
passed before July 1863 and slavery ex
cluded forever, the bonds are not to exceed
ten millions of dollars.
Union forces "entered Lebanon Tenn.',
on the 8th. They captured 600 rebels?
mostly Morgan's command. Many field
officers were takeu. The Confederate
steamer Florida is reported as having made
7 prizes off Cuba and 1 off Bahama Banks.
No U. S. war vessels at or near Nassau on
the 5th.'
The levee at Yazoo Pass, 60 miles above
Vicksburg has been cut by order of Gen.
Grant, the object being to drive out the
guerrillas who infest that section, and fire
on passing steamers. The Federal army
under Grant, is suffering considerably from
disease. The small-pox is prevalent The
steamer Champion was convoyed on her
last trip from Aspinwall to New York by
the gunboat Connecticut. ,
The Legislature of Missouri have failed to e
lect a V. S. Senator; andthe joint convention is
reported to have adjourned to the 17th of Novem
ber nest in consequence of diagreement.
James M. SVall has been TJ. S. Senator from
the State of New Jersey, for the short term to fill
the vacancy occasioned by the death of Thomp
son. The most prominent candidate for the long
term is said to bo Cook, the Chief Engineer of
the Camden and Amboy It. K. A correspondent
oftheBuletin says of the election of Wall:
"Such violent partisan feeling prevailed on the
occasion of the election of Wall. He pre
sented himself at the State Capital for the pur
pose of declining the short term which he said he
would not accept under any" circumstance.
His pale visage and his left aim in a sling
the arm beingparylized with rheumatism caught
while he was confined as a "secessionist" m
Fort Lafayette-created a furore among the mem
bers, and they said he should accept. "Yes by
G d," cried one member, "we'll send him to
the United States Senate with that Lincoln Ilhu
matism in a sling where the necks of the infer
nal tyrants and scoundrels ought to be." This
exalamation brought out the wildest demonstra
tions from the crowd, and he was elected with a
hurrah on the side of the first ballot by 53to2o
all the democratic members voting for him."
The last news from Europe is of an important
nature. The Emperor of France is said to have
sent instructions to M. Mercier, to propose' in
the name of the French Government that Peace
Commissioners should be appointed to confer
with, the Confederate Government by the North
without an armistice or necessary cessation of
hostilities. This looks decidedly like an offer
of mediation, with the shadow of an armed in
tervention looming up in the background dis
tinctly, though dimly, in the event of other ef
forts failing to effect a reconciliation between
thtwo contending sectious of the Kepublic. .
Impotent Malignity. The NewYork
Post Cullen Bryant's paper contained
an article threatening Governor Seymour
and the State of New York with being
placed under the survelliance of the Fed
eral General Dix. The Governor replies
to this threat by arresting the Federal
agents of despotism in New York City.
At I'nis the New York Times whines piti
fully, and asks if the Governor is deter
mined to push the administration over the
brink of the precipice on which it is stand
ing. That is j ust what any other criminal
standing on the trap doo of the gallows
would plead not to have done. Over, with
Raymond, Seward, Lincoln, Greely and
the whole pack of disunion traitors who
have brought our glorious country. to the
very verge of ruin.
Valandigiiasi the fearless champ
ion of popular rights, lately made a
thrilling speech in Congress, in the
course of which he is reported to have
made use of t'his language:
There is not one drop of rain that falls over
the whole vast extent of the North West that
does not find its home in the bosom of the Gulf.
We must, and will follow it, with travel and
trade, not by treaty but by right; freely, peac
ably, and withou restriction or tribute, under
the same Government and flag.
And, turning to the Abolition side of
the House, he uttered this prophetic
warning:
Believe me, asyou did not the solemn warn
ings of years past, the day which divides the
North from the South, the sJf-same day decrees
eternal divorce between the" Vest and the Eart.
This sentiment is " making fearful
headway in thp middle and western
States.
Mr. Riddle of Jacksonvill has written us com
plaining of the use of his name in a letter
someweeks ago in the Union over the signature
of "Incog." Sir. 11. is not the author and we do
not knowwho is, fi r it was handed to our Express
rider by some unknown person.and reached this
office during the .editor's absence from Corvallis.
The persons in charge of the paper suffered it to
go in upon the representation of the Express rider
that the fellow handing it to him said he was
known to the editor. If the thing has done in
justice to any one the columns of the Union are
open to them for explanation. Meanwhile, we
shall keep a look out for the scallawag who im
posed upon us. -
To Aoests and 5r.1r.N-DS We have heard
of several smal- sums of money for the Union,
in the hands of agents and friends.- Will they
be kind enough to send it to us as soon as pos
sible? Our expenseSfor Printers' hire are large
and have to be met every week. If the friends
and patrons of the Union do not exert them
selves to procure it an extended circulation, so
as to enable us to meet these expenses' they will
have to wait for the paper until we shall have
learned the Printer's trade and are enabled to
get up the Union without any cost. A word to
the wise is sufficient.
Farm fob. sale at a bargain See advertis
ment of a farm for sale in another column., It is
a valuable, convenient place and will be sold on
easy terms.
Read the Article entitled "a contrast,"
on the fourth page of this paper.
Elood! Mloo&lTHc "25vig5i4 Side."
"We have lost nothing nothing beyond
a host of precious lives," said the New
York Independent in speaking of the fight
as Fredericksburg, "and let us thank God
that we have them to give and plenty more
iu reserve", if needed."
Again, this week, it says :
"Since Christmas last set its star in the
heavens 'no angel voices have sang in our
heavens Peace- on earth, good will to
men. The trumpet's clangor and the can
non's roar have filled the hemisphere.
Garments have been rolled in blood.
Thrice ten thousaud men have seen the
end of mortal life. Mourners go about
the street. Wives are" widows. Widows
are yet more desolate, whose sons have
fallen. Orphans grow numerous as drops
of dew. Yet the angels sing. Iligh above
the roar of battle, and the outcry of armed
men, still the voices of the air cheer us,
singing, Peace ! Good will ! Peace, when
the moral evil is vanquished. Good will,
when those who hate mankind are hurled
from power.
"Until then none need hope for quiet.
Blood never was shed for a nobler cause.
Our children are falling.' But they that
fall for a worthy cause are God's witnesses,
and man's mairs ! This continent be
longs to Liberty. .We are ransoming it
from Satan at a price of'blocd, as the world
was ransomed.".
Henry Ward Beccher, the editor of the
Independent, in his recent-fraternity lec
ture at Boston, said :
"We need more martyrs ; we need more
bloodshed. ' Blood is the wine of the
nations. God feeds them on blood."
A writer in the Independent this week
speaks as follows : .
A leading General who was in the battle
told a member of Congress that he felt re
lieved when the army was safely with
drawn, and in his opinion we were now
nearer victory than ever before.
"The member of Congress had another
comforting view. The reverse, he said,
rendered the January Proclamation of
Emancipation an accomplished fact. If
we had beaten the enemy thoroughly at
Fredericksburg, there is no telling what
the effect might have been upon the slave
ry question. " . . -.
"This is the bright side of the subject,
and in dark days like these it is well to
look at the cheerful side of everything."
Blood blood bloods hipre blood, is
the cry of the radical party who acknowl
edged Beecher as a leader and -who now
haye control of the President.- Blood for
what ? To achieve a victory over the reb
els in arms against the Government ? No
To restore the Union ? No'. "The blood
uselessly shed at -Fredericksburg is gazed
upon in demoniac glee by the preachers of
the Independent. Defeat there is to them,
"the bright side of the subject." "If we
had beaten the enemy there is w telling:
what the effect might have been on thet
slavery question." "The reverse renders
the emancipation proclamation an accom
plished factj" This is "bright" and
"cheerful." - ' ,
And yet there. are mea prete.pdjng to
intelligence who retuse to see that the?
New England Rump, which has the Pres
ident under "pressure," desires no success
in the field which has not for its object
and result the abolition of slavery, though
the Union fall and rivers of blood float
away its fragments! Roch. Union.
Portland, Eeb. 23, 1863.
Ed. Union : Siu : As I wish to give
full publicity as I can to the meaning and'
intentions of the U. S. Stamp Act, I would
ask of you to publish from the copy I send
you, the decisim of the commissioner, on
said act. The U. S. Excise Law is so
sparsley distributed through- the State
that very, many do not know what is re
quired of them, and even if they had itr
would not know fully how to construe it,
therefore I consider it my duty to give
them through the press all the information
I possess.
Very Respectfully yours,
. Tiios. Fkasao.
U. S. Assesor for Oregon. "
Office of Intsknal Revenue,
October, 18(52.
Decision in regard to Stamps upon Instruments,
In stamping promisory notes or other
instruments requiring stamps, under the
provisions of the Excise Law, two or more
of a smaller denomination may be used iu
numbers sufficient to amount to the sum
of the stamp required : Provided, that
they are of the kind denominated for tho
kind of instrument to which the stamps
are applied.
Certificates.
A stamp will be required upon every
certificate whieli-has. or may have, a legal
value in atiy court of law or equity.
Certificates, warrants, orders, and drafts,
by one State . olficeivupon another, for the
purpose of carrying on the Internal busi
ness of tlie Government, are not subject to
a stamp tax.
The same rule applies to the certificates,
orders, &c, of county, city and towu
officers
Messages transmitted by telegraph and
railroad companies over their own wires,
on their own business, for which, they re
ceive no pay, are not taxable.
Decision concerning the Affixing and Cancelling'
of Excise Stamps on Documents, ctf.
Sec. 95, provides : "That if any person
"or persons shall make,' sign or issue, or
"caUse to be made, signed or issued, any
"instrument, document or paper, of aBy
"kind or description whatsoever, without
"tho same being duly stamped for deno
"ting the duty imposed thereon, or with
"out having thereupon an adhesive stamp,
"to denote said duty, such person or per-
"sons shall incur a penalty of $50 : and
"such instrument, document or paper,
'shall be deemed invalid and of no effect."
It seems to me perfectly clear, that by
the provisions of Sec. 95, the person who
makes, signs and issues the instrument, is
the only person who is authorized to affix
the stamp required by the law; andthe
person who makes, signs and issues, etc.,
without affixing the stamp, incurs the pen
alty as aforesaid, and is liable to prosecu
tion therefor, and the instrument or docu
ment is invalid in , consequence of such
ueglcct. -
See; 99, provides : "That the person;
"using or affixing the stamp, shall write)
"thereupon the initials of his name, date,
"Sc." - - . -,
Other portions of the law impose penaK
ties upon " person& who receive documents,
or articles subject to stamp duty from the
person who makes, signs and issues them,
without being duly stamped, etc'
- I am therefore of the opinion that a
faithful compliance with the requirements,
of the provisions of the excise law, de-
uiands : .
First : That all papers subject to stamp
tax, shall have the stamp affixed before;
the same is issued.
Second : That the stamp so affixed mus$
be cancelled in the manner prescribed by
the party making, signing or issuing (in
other words, executing,) the instrument,
document, or paprr. .
Hence, the receiving of an unstamped,
paper is a violation of the law. The at,
taehing and -cancelling of a stamp on a
document so received, is also unlawful,
and the cancellation of a stamp on a paper
(otherwise lawfully issued,) by other than
the party 'executing the paper to which
the stamp is affixed, is equally improper.
The oul exception that exists in the
law to the above ruling, is in the case of a
bill of exchange, or order for tho paymnt
of any sum of money drawn, or .purporting
to be drawn, in any foreign country, but
payable in the . United States, in which
case the acceptor or-acceptors, shall, be
fore paying or accepting the same, place
thereupon : a stamp, indicating the duty
upon the same, as provided by Sec. 101,
of the excise law.
, '.'.' Geouoe S. Boutwell, -
Commissioner of Internal Revenue.