Historical Newspapers of South Carolina

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-* -. - ' a 'E Y- --- Ttsk Dollars for -3 Hoaths.) Devoted .to the'Disseminatin of. Geueral Informitioi.[sA&ae VOLUlME I. .NEWBE RRY, S. C. APRtL 1 . . THE TRI-WEEKLY lERAWM IS PUBLISHED AT NEWBE RRY C. H., Every Tqesday, Thursday and SaturdaY, By Thos. F. & L. H. Greneer, TLrms-$1I for three n)on ihs, in advance. Ad' vertisements inserted at the rate of $ for ~first insert.. of twelve lines or less, and $3 for sub sequent isertion. Single insertion of onesquare $5. AN ACT TO LEYY ADDITIONAL TAXES FOR THI YEAR . EIGTEN Ht,NDED AN.I sIXTY-FIVE FOR THE SUP'PORT OF THE GOVE.NMENT. - . The Congress of the Corn erate *tates of A6erica do endtet, That iii add tion to the taxes lei:d by the act aprove.d February seventerith, eighteen hundred and ix tv-four, entitled "An act to aiend an act entitled ;in act 'o lay taxes for 'the common defence and' carry on.tre Goverumint of the Confedcrat& Stnt&," apprted twety fourth of April, . eighteen hundred and ,ixty three, there shall be levied for the year (ighteen hundred and sixtv-five, on the Nubject. of taxation herein after mentoned,. ,id colected from every person, copartnership, a-sciation or corpora tion liable therefor, taxe a., follot s, to-n%it: 1. Upon the vaiue of.all prope:rty, real, per sonal;r nixei of every kiid alid desct.riptior not hereinaftir exempled, or taxed at a dilter gIt rate, eight per cent. The value of the prope'rty taxed under'this sectiou shall be as ses4ed on the- basis of the ua ket vaiue of theA -same or si1ir p'roperty in the rcighbiorhood where asssed, in the year eighteen hundred. and sixty ; and i. is herelb acclare.i that all the property and as-ktzof c-rporatibis, a,so *caUions or joint :tojk comp-iies, v hether inl co6rpor:oed, or not, shall Ie :sssed and :a.xed in the same manner and ti tme same extent As the property and as-ets of individtials. The tax on suwh property and assets to be assessed against and paid by such corporations; asso cktions or joint,1*tck coqinies: Procided, That no bank or banking company shifl be lialle to pnya tax on deposits of unney to the credit of, and :u1je&t to the chcks of others: and pro idedf 'tier, That the stock .or shares representing property or assets in corpur?atio)us, assobciationfs or jint siock coul panies.shall not te assessel 1r taxed-as prop. erty under thi act; but the dividends derived therefrom shall be sublject to be ta'ked as in come under e-isti.ig laws. II. U,on t1h,amountnu&of all. gfld or silver coin, aid upon the .ittunt of all moneys held abroad or bills of exchange drawn thetfor, -promissory notes, rigdhts,-vredit:4 and securi ties, p.i'vable in fo4reign countries; and upon the value of all gold dust or, goild and silver bullion, valued in specie, ,twenty per cent ; andupon the value of gold and silver wares, plkte, jewels, jewelry and watches, vlied on the bask of the ralue of such pr,lperty in th vear eighteen hundred and sixty, ten per cent. I. Upon te amolnt of all mnevs exqefft those mentioned in p&ragraph two, bVk blis, treasury notes and (itirer pape isered as cur *roney, on hand or on deposit on the day of .the approbl of this act, tive pe'r cent.. IV. Upon the amount of all solvent ciodifs, except those mentioned inl paragrap)h tw o. tive per cent.: Prori2ed, That -11I the bonds and * stocks issued he the~ Conferate States ..r by any State, and afl loanfs to the gover ment ..f - the Confederate States,- shal be exemipt fromr -~~ . ~taxation, except ats to t!:t interest pad.;e thereon, whicb shall be t::xed usdneome under existing laws : Paridel .fartUir, That the * ~interest on the,bo-ts., stocks ti. co:.ijiti'an.s of the Confederate State:, or of n'v S-ate. shi!1 not bs taxed as incomne in eani*w btee thec acts under which they were iss-ied coundaiz :..iu lation that the interest thereon shall be ex *empt irow taxation;. p . V. Upon profits made by buy:ing anid seliing * ~merchandise, effects, o.r property otf anyv de scriptioo,-or money, gold, silver, stdek<, cred its or obligations of any kind,. :at any time be tween Jaunary the first, eighteen hund-ed and sixty-fire, and-J,puary the tirst eighteen hundred and sixty-sis, ten per cent., -u addi tillm to '.he tax on suc h profits as income4. Sai i profits to be acertained byv the difference between the price9~d in 'Confederate treas ury notes, including all costs and charges, anid ' te,price r.ealized in the Ramfe currency - Pro sided, That if the oijects of sale were pur -chased alany time since. January the first, *'ghteen hundred and sixtv-th:ee, this addi tional tax shall attach on the profits realized on the sale thereof during the year eighteca~ bundred and .ixty-five.-. *VI. Upon the amount of profits erc'eeding ,twenty-five per cent. made dering the year eighteen hundred anasidxty-five by any bank or banking company, insurance, canal; ntavi * . , - ~~atian~ imnartin;oar nxnariing teerarji, em press. railroad, manufacturing, mining, dr riock, or otherjjnt stock company, of an3 le!cription, whether 'incorporated or not twrenty- five per ceit.:.Proeided, That th. tax shall apply to individuals'and partnership: engaged i; trade or in any busiiess or em pAoyment enumerated in this Pararah, well as to corpoiation or joint stock compa nies. Providedfiriher That i ndiAdvtid . an partnertnips wl ho ::ve not been assessed, q1 who Fave not paid. forthe year eighteei htn dred afid si.xty-four the tax of seventy x per cent. imposed on th6 excess of profit over twenty-five per cent. for that year, shal be assessed and reilred to pay Aluring th year,eighteen'hundred and sixty five, tOenty per cent. on the extess f protits, over t wenty five per cent., realized during the year eighteei hund:&d and sixty-four. SEC. 2. Tiey*ropeity, the income and mr nies of Hospit)-is, Aslo.ns, Chuclies, S-chotrls Colleges and charitaide in.ltiltions, Siall bi ex mpt from taxation under the provi.ions: o this act, or any other law. All propertn n ithin the4ines of the enemsy shall be eie p from taxation, so lolg as it retnills iidlii such -ines; hut any income derived therefron shall be taxed Is income uider exi ting lws The exemption enumerated in IraragrC: onle, two ami thret'. of section five of -the act entitled "an act.to levy ad4PIaonal tuIres fol the coirmoOn defence ahd support 6f the 'oQ - erinnent," approved seventeenth of February eigOhteen hundi ed and sixty-four, are heeb1) rk- manted: househol(l fuiniture, u.hen tI va!ue does utt exceed lIree huindred 'Jtbhl;s o0i the bais ut the value thereof in tie .yeal eighIleen hund:ed.and sixty, Wearing apparel goods niaiuifactured bv any person for U use and coo-mption of his family. iucludinj sla;ves, poultry, fruit and the ..rodnct, of gar den when said-ponty, fruit,and' psiluet: dre ai-ed forO he family of the producer, an< and r ot. for sale, corl, acmn tird other ag i (ultur0al prodllcts", wlhiich Were predi-ed il year eighteein huidred and ,ixt%-four, .ant necessarv for 11I. tax payer's ianiiy incl4din; slave, duting the prement year. and id bi: rosses,iqn on the day of the approvalof -.thi act, shall be exeiplit fromll taxation.. .SEc. 3. That the taxes on property fr th year-eighteen hundred and>ixty-five, unposec by this act; shall be assCee as nn the dy o the passage '.f this act, and be due an( collected on t.e first day of June next, or p soonl thereafter as prictiable. The additioii~ taxes on proijts for the year eighteen huidre and sixtv-fiVe shall be ams,essed and collect according to the provi:ions of exi,ting laws i regard to the ase-nmeiit and Clection o taxes on iucomles, aild all the taxes it.po,ed bi this act, as well as the taxes on- incomes an< prolits, and the specific tax, and t 'xes' ales, shall be pivalle iin Confederate treasuri intes, of the Iew i-sue, or in the certificate: of mdebtedt.ess authm ized by an act entitled "a actto reduce the currency ani t.);iutho4z( a new i-sue Of notes (and h(miZ1, .approve Feblruary sevenw eenth, eighteen hundred .an .ixty-four, at p-ir, wiLhout any allowanco fi i- terest': Pr6vided, TWit at least one-half '4 said taxes shall be naid in trea%iry n,tes; N pforesaid, and. Prorided further, That th4 tax for the increased py;i of soldiers shalt A paid in Con2federate treasury nocttes, .of thj new issue, (nly. And~ it is hereby enamttet that the eer tifites oif indcebtedness. authorcizet by iie s,id act of Feb- u-:ry seventeen, vigh tet-u undred and sixty four, niay be issued in debts conitowced pr ior No the passrge of Snit act. Anid the ken of the 'Trec'ary f< r th, TransMi,sisig;.i D -rarg.emn., hie and he is hereby aVuthorized ta is<e uc'de- rtgtbion:l~. tbepre&cribied. by the Seentar fh Treasur y, thjetine findebtedness pro vides for in shid act ef Februamrv sevenctcet;th eighteen hucndred ancd sixty-four, for debt: cictracted prior or subsequient to the pai:ge of said act, in tne T: :ms-Missis<i pi D)cart meni, and that all the' certificates abmovC mentined shall be veceived. in pay metzt o. said taxes, in like -mannier anid to the samnt utent 'as the ce: titicates origiinally ast horizet by the*caidI act of seventeentch of 'Februacry eighteen hundredl and sixty-four~, subject ti the'*prov'i.-ns above menctioned. Sze.'4. That upon all the subjects of' taxa ion mcentionedi in this act and the act approvret seventeenth of.- Februacry,' eighteen hun'lr( and sixty-four, et:ti.tled "an act to amend ar act entitled an act to lay taxes for th'e commo:no defence and c'arry' on the Govrernmnent of the eonfmedera^~e S tateK,' approyed t wentyV- fourth~ of A pril, eig*nteenm. hundred and sixty-three, thercsliall be levied and assyssed for the yentm eighteen hcundred and sixti-fire, a" additioma tax, in mioney, equal to one eighth of thi amount of the, tax on the same subjects imposed for thes- year eighteen hundred and sixty-five; by thi< act aund the said act " seventeenth of February, eighteen hundrec and sixty-four ; which tax shall be p'ayable in Confe,derate treasury notes, of the neu is..,m on1, and 2hall be masssd and colleted at the samie time with the other .taxt the money arising tereftom shill -6 Wt appropq nted to the pagment of thel e compen tion of the- soldiers of thMatruy Provided. That this additional tax sall e conAtrued to apply to or to inctc,se the ta in-kind. - - Shc. 5. Any tax :nyer, under regpltiang I to 'he prescribed xhy the Secrletary -f the - Treasury, shall -be allo% ed to I ay dato the - Treasury, in advance, such. sum OP sulms as he may choo-e, on account of akxes to secrbe' against him, and. 'to obtain - therefor an unasignable ertificatof such payient.. :SEc. 6. Congres.s having. intended, by the act of the seventeer th Februaty., eighteen -hundred and sixty'four, entitled "art act',to i levy additional taxesTor the common defence and support of the Governnent," .tsamendfed - by tIe tet.of fhurteenth June, eighteen hull ,dred anid sixty-four, to impose said additional. taxes for tie year eighteen hn,dred and r sixty4&u-r only, thesaid act of seventeenth of February, eiliteen hu-dred .aid sixty-ou1r, as nwetded, inl so far as- it can be constr ed to operiatg otherm ise than as thus intiinded, shall be, and .the .ame is hereby iepealed. And all the txes inposed byAii act shall be 1.i(d i ithout any (iCOunt or credit for the. value of the tax-in-kind or the income tax, and all the taXes-iin invonesmiad profits, under - existing laws, shnl paid without any credit. or.deductijon of the ad waloremn tax. Src. 7. Tit Men properiv, real ot..per sonal, has been injureio, *4estro?yeLd by the enemy, or the dw tier thereof' has lien tetmi pg,rarlv depriv'ed of the use thereof,',or, - in the case bf real C'state, bf the nivats of rulti Vatill the.same, by te re.-on of the- posses r n or proximiity of the enemy, the assmsent on :au 1hqr6ptrt. may'lie reduced in propor ti!n- to the.damRWa s'IStained" by the owneg or the tax assessed thereon mny he redce(I - in the saie ratio by the'Di.st ict Colleer, on Nato1ictory evidence submnitted to him 6y the owner tir Assessor. - c. 8. That the Secretary of the Treasury, on the recon&mnendtion of the [.onids of Poliet, County Ckurts, or sueh other county,. dtt irtor pari.,h ti lhunal as may be prescribed by the0 State Collectors respectively,- trans witted thfrigh sid colfectors. Is lie'by authorized to suspend the eoHectib-n of taxes now dde, or ii osed by this- or any other <k futmre act, in those 'districts % here. depreda -tivon hive been committeAl by the enemy, ,io ca-es of idi% iduals.in such distri. ts, where, ?1 his judment,. the res.,trtces of tile tax payer usking such sifspenion. have been so I seiously dami4ged or destroyed as to 'render the ipient'lot. taxes i) mos.ile or exces.ively oppressive ; skch supension to be revocable at the pleasure of the Secretary of the Treasury. U--HiToY. REPEATS ITsELFN-Eighty-fo:r years aeo-in the winter of 17 -'I, the Bri ish nrid- American forces a--upied alost the identical positiovs.now held rtespectively 'my the Yankee and Confederate armie in the. Carolinas. . The. disastrous battle of Camden resulted in. the expulion of the jintriot - amy from S'uth Carolina. and led to the superr dure of Gates by Gen..-Greene.-Wben*' the, latter took cominand of the rrmy. its .-. t quarters were at Charlotte, N. ,., the present headquarters of Gcn. Beaurkird.-Greer.e's first m'r~ement wats to senld -off a detachmnent. of oneC thousand men 'under Genyral Morgan, wihheh met and defeated Tr.rleton;at the bat tie of Co wpen;s. Tarleton, with- the~ remn t of his. forces, retreat~ed and united *ith the main body unl'r (Cornlwallis, and Morgaien deavored to rtjoin Greene.' t*as to pge'ent -this junction that Corp:wallis mioved iiiecli - tel' forw' ard, aind Uln. wais commnenced bjy tire'pati:ot .arn.y one of the most remarkabJe retrea'ts i'n milit ary 'annals. Tt i.4 spmewhat i-osna kable that the line of' Greene's retreat wats ovcr the identical eround now traver sed by, thie railroad leading tr-ot Chat lotte to Greensbhoro. - Guilford Court IHouse--where Greene'finally gave battlte-is about fire miles slnrthwe.t fonm the -ittet place Speculation has. already selected it ats the poinc, where our forces will be concentrated againistShergian, should heC continue $s Bank movement upton Richmonmd. In that.celebrated retreat, IIEN RY .LEE (helter known as "Lighthorse Hl:g Srv')'ha.i command of.the entire cavalry forc.. ol the irmty, and gontrib'uted greatly to -its success.' Hie also acted a conspicuous, gallant and efficie~nt part mn the battle whiih followed If fate shall decree that lib,erty and tyranny~ shall meca<ure arms upon thi~ same field, it is niot to, uch fo expect that the worthy son of this revolutionary hero-g,ur own peerless Ichief-will be there on the side of the former, to strike down a-nd put,to confusion the min-. ions of the latter.1 IThe Eanger is a new Confederate Ram,is cruising on the ocean. Two Yankee vessels have' been dispatched toI the New England oo.ast, Through the k Wd et a:Mfncerheow.v* ite a Savannah. Repub of Mart . Some of the NortherAnPRO:takdnsteps to make their Southri 4editos pa 7 p whtthey owe. . - The ship Lawre'te, oade with nearly" twenty four hundred.bales df cotton,: which went asbos e at the mouth ofleSavannahk* er whileoh -her way to New York, about -te days sir.ce, has been broughttvirSvannah and is.how lyinp at the wharf adjoining the Ceiq trl CottOn Press. The cotEon is now ing taWdn out of her ahd transferred to other ves Two Provost Courts havObeen establisbetL One .has jurisdiction in cakes of' one bundied dollars isd over ; also in"all caseg of cdmNs-, guardianship, and those cases' rendired i0 Vortant by incIdental circliao . The oth r-court hasjurisdit,tion in midsaeanors,1 and all cases irivohing,rights 'i ohe h ndred dallars ana u der., Lient. E I PersoarJr.,. is Judge f tlie highest evurt;.and. Capt. J. W. Walton of th lower court. Tbe Provost Marshal has issued -an . er giving A citizens who -have not registered to do so before 'Satturd.-V March I8 Personve who do unot obey the orde( will be held' responsible. The city has been divided into threetDis ti icts, fo: the tirpose.of the.effe,tual remo." in-g of garfiage,"and all matter injuriobs to health. All suchAstuff must he placed in cer tain plaes for rembval. before eight o'clock in. the nornling. A VAIr wno U&s COT SL) F014 OVER PotM mTE Y9:As.--At presen. (here i6's soldier et the Che.nut Ilill Military hospital, Piilado pLia'ho has niot slept for a' .Aiigle nmomont for fourteen years and sil month.. Thisl ma seem iieredilble, lIhr neviellees, it is tru.e an1d ran be Yuritied by numbers cf perMso. The indi idual is an initb1ligeit man, naturalTy, and lis the benefit of a 11ode-A.e. e4ucatiorn his nawe,is C J. SandVrf, Orderly Sergeu'it of Couipa-ny G, Thirteenth Viirgilia Volun teers. .Le entered.the *;ervice of the United States on December 28th, 1863.1. He is in. the 5ib year of hi -age. Bi-, .h ke bletai geteraliy excellent during his life. In 1849 ie'was taken %xith cholera, ard. since t.bat period with,hing -fevLr.on t0 om*--i 1ions. In the summiter of 1850 sleep forsook hi,n, and .ince t at time he hus nt felt the h.:ast diowsy. He has led a temperate life. lis %file Itd clddrvn resideiin Putnan county, West Vir,-i:ia. 'Since he entered the. Udnit army be has been on seven raids'and four chergves di'l ing A hiel time he informs I% th t he never felt tir ed or sleepy. He as in the fotit charge leyoid. Ijarpers Ferry in ,ther 17th, 18th, 19th, and 21th of last4ug11i, and ygt he did not feel the least sle-pN. Why it is that he cannot or does. not sleep is as much a slystery to him as it is to many %cientifid. gentlemen, % ho hure had their attelitton called to him, and been astounded in their attempts to investigate Ue au . Upon one 'ceasion, at his request, a6ui'Oher of curiously:%i'.clined ger&.leuee %atcebd him for 42 d?y% aid nights cobsecutively, in order, pm '.to arrive at the cause oflhe won drful 'phenothienonn. These. gentlemen took turns w'ith each oither in the progr ess of .watch lng, sco that i( he shonuld chane to sleep it woujld be observed. Some of h6 wptche'rs be came drawij,. and it w'as as much as .they couild do' to awake them. . This sing.dan- man was sent to Philadelphia by order < f the field Surge'or.IHe wsaduehted into the Hospital ait Chiesnt Hill on the Pl.th of Novemb er last, suiferrng fraine chronic diarr hoea and rhecune'tism. He shas-neiarly recor-' fred from hris physical disability; 'nis appetite. is good, bat y et he doe.s rnot sleep. He teires to bed, the samne as othrer soldier-; bunt he car- - nct slIe' ,:Ie simply receives ph4ical rest. This trief n'arrative' of a' most wondbfful - phenomenon may reenr fabhulouzs, but the read dr is assured ii is thepruth.-i Tork Nc2eto, TilE W AY To MAKE TH E fA W A TERROR. Judge Lochrar.e of Muicon, hsas cornaienced sentencing negroes to be hung for the crime' . bw.rlarf. It is said that seveiI.others in the Macon jail[for the same offenre may share the same fate. A ter a fewv such examides are made, we think there i i be lesA stealiog go ing an in th'e communities where the Ia" is en. forced in that sifle. The only- wsi to have' -s kept is to make them a "terror to eid oers." Os -rHE ElsE.-Liquor in th& Mie too1l, like water in t te Juames, has beenr on. LI 0 rise' for a fw days pas'; the diffe-eoce gingj that, while the water hg~ risen in the river. whiskev his not ien in the glass, but increa9d'wnonstrously 1n prie. -'Eight dollars a nip for unctommon 1ad, and ten' dollars for uncommon g1o4, "So~teal i th figre nowin the leadinl:VietaUnte {fRichmonsd uObwW *a