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.