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M W. A. LEE AND HUGH WILSON. ABBEVILLE, S. C., WEDNESDAY, MAl"27, 1874. VOLUME XXII-~mJ?' CONGAREE MOD WORKS Ooliunbla, S. O. join nun, Proprietor. Manufacturer of Steam Engines and Boilers. Iron and Brass Castings of all Descriptions made to Order. I waft awarded the first premium on castings at the State Agrioul tural and Mechanical Scciety Fairs held in Columbia, November, 1871 *72, '73. MANUFACTURE Circular Saw Mills of al sizes. ALSO *Took the First Premium at Stat Fairs held November, 1871, '72, '73 Manufacture Portable Grist Mills of all sizes. Also awarded a premium at state Fairs for the best GRIST MILL IKONS. For Sale. The Circular Saw Mill that took tho premium at the late Fair. ALSO irt _ AM TTT TV vne au uorse rower, One IS " " Stationary Engine. Both in good order and will be sold low for Cash. JOHN ALEXANDER, Columbia* S. C. Or D. B. Smith, Agent* Abbeville S. C? Dec. 10,1873, 35-tf I * I Mprte National Gram, STATE OF SOUTH CAROLINA, \ Columbia, April 24,1874. j SPECIAL ORDERS, No. 20. t. The followiug Special Order having been received from the Adjutant aud Inipector Geneml'a Department, is hereby promulgated for the guidance and t Information of all concerned, via: ' EXECUTIVE DEPARTMENT, ) , Olflceof Adjutant aud Inspector Gen'l, > < Columbia, 8. C., April 24, 1874. J l SPECIAL ORDERS\ No. 20. II. On the recommendation of the ] Major General commanding the Nation- j ui Guard of this State, the followiug ] fliuyiiniaiMiis are hereov announced, i v?: " j T. A. Sullivan to be 1st Lieut, and Adjutant 11th Keg't N. G. Isaac Kennedy, Captain Co. A. 11 Reg't Frank Belcher, 44 44 B. 44 Warren Harrison, " 44 C. 44 T. M. Williamson 44 44 I). 44 Jesse Winbush, 44 " E. 44 Thomas Herd, 44 44 F. 44 Iversou Reynolds, 44 44 G. 44 Charles Logan, 44 44 H. 44 Isaac White, *4 44 I. 44 I They will be observed and respected J accordingly. By order-of His Excellency tlie Gov- , crnor And Commander-in-Chief. (Signed,) H. W. PURNCS, Adjutant and Inspector Gen'l, S. C. i By command of Major General S. A. j 8 walla. ( JAMES KENNEDY, , OoL and Ass't Adj't Qett'L April 29,1-871, 3-tf MANTUA-MAKING. , 0 Hiss lizzie C. Cater, MAWvWVJ. ta it. ?.j.? WSSilal3H&.?v >v 10 iue muit's ui | Abbfeville and vicinity as a la^v 6f fine taste and ability, is now ;u charge of this Department, and >70 can guarantee all work done at most reasonable rates and in first (to Style. CUTTING AND FITTING From latest style of patterns at shortest ?otice, A FULL fjine of Mad. Demorest's and Butterick Patterns kept constantly on hand and for sale at New York prices. JAS. A. BOWIE, Agent of Emporium of Fashions. ?. ' i : t . Millinery! millinery! 1 HAVE just received from Baltimore and New Yorjt a full stock of MILLINERY GOODS, of the latest styles and finest materials, consisting in part of Bonnets* Hate, Ribbons, Flowers, Ties, Rufflings, Handkerchiefs, And everything kept in a first-class .Millinery establishment. Mrs. M. S. WHITE. April 8,1874,45-tt ' BAD BLOOD! "A corruot tree," saith the Iuspired volume, "bringeth forth not good fruit," nor can corrupt blood impart health, beauty and good flesh, or spirits. "The Blood Is the Life," and health x?n only be enjoyed in its fbll perfection where the blood is kept in a pure and uncorrupted state, heuce the necessity of pure blood, to give health, beauty, buoyant spirits, long life and happiness. 2 An impure condition of the blood, manifests itself in different forms of 1 diseases, such as Tetter, Salt Rheum, Scald-head, Ring Worms, Pimples, Boils Blotches, Spots, Eruptions, Pustules, Carbuncles, Sore Eyes, Rough Skin, Scurf, Scrofulas Sores and Swellings, Fever Sores, White Swellings, Tu- , mors, Old Sores or Sweliings, Syphilitic Affections of the Skin, Throat and , Bones, Ulcers of the Liver, Stomach, Kidneys, Lungs and Uterus. In this condition of thinsrs something - is needed at once to cleanse the bloo<f, , and neutralize the insiduous poison that BURNS LIKE A TERRIBLE FIRE as it courses through the veins, sowing seeds of death with every pulsation. Dr. Pemberton's Compound Extract i of Stillingia, (or Queen Delight) will positively effect this disideratum, expel- ( ling every trace of disease from the blood and system, and leaving the skin SOFT, FAIR AND BEAUTIFUL. J For all diseases of the blood, livers and kidneys, the Great Vegetable Al- i terative is without a rival. It will cure any chronic or long standing disease > whose real or direct cause is bad blood. Rheumatism, pains in limbs or bones, constitutions broken down by Mercurial 1 or other poisons, are all cured by it. For Syphilis, Syphilictic Taint, there is ? nothing equal to it. A trial w ill prove it. It is a most useful Spring and Fall c Purifier of the Blood* | Its safety and innoccnce have been fully ted, ?o that it may be administered 1 to the most tender infant. q Bgk, Beware of counterfeits and sub- J 3titutes. Try the Genuine Extract , QUEEN'S DELIGHT, prepared by Dr. J J. S* PKMBERTON, Atlanta, Ga. For Sale by W. T. PENNEY, I Druggist, Abbeville, S. C. March 18,1874 49-tf J 2 Z;| c rke Favorite Home Itemed u Tills unrivaieu Meuicine is wramm si lot to contain a single particle of rner- o jury, or any injurious mineral substunce d JUt 18 y PURELY VEGETABLE, p containing those Southern Roots and P [lerbs, which an all-wise Providence * las placed in countries where Liver t. Diseases most prevail. It will cure all Diseases caused by Derangement of the & Liver and Bowels. t. Simmons Liver Regulator or Medicine, u * - tv. ii? j:?: ?b Ls eminently a. rsmuj jui-u^ihc, ?uu ~ jy being kept ready for immediate re- D ?ort will aave many an hour of suffering P ind many a dollar in time and doctors' T-\ bills. 11 After over Forty Years' trial it is still ? receiving the most unqualified testimo- ? Dials to its virtues from persons of the jj highest character and responsibility. 1 Eminent physicians commend it as the s Most Effectual Specific * For Dyspepsia or Indigestion, c >\rmcd with this ANTIDOTE, all cli- ? mates and changes of water and food 1 may be faced without a fear. As a Rem- v sdy iu Malarious Fevers, Bowel Complaints, Restlessness, Jaundice, Nausea, ^ IT HAS NO EQUAL. t [t is the cheapest, Purest and Best Fam- * ily Medicine in the World. r wivnnrriTRKn nvi.v nv I a J. H: jeilin & CO., f MACON, GA-, & PHILADELPHIA. I Price, $1.00. Sold by nii Druggists. t March 25, 1874, 50-ly J Noticed I t i a All Administrators, Exec-' 7 t utors, Guardians, \ I Trustees, &c., I c ARE hereby required to make their ? annual Returns fv the year 1873, . on account of the Estates which they t represent. The following extract from lhe General Statutes of the State of South Car- , olina will show the requirements of the law, as relates to Executors, &c.; Chap- f ter XCI?Section 1. J tRkptidn 1. That executors or admin- I istrators shall annually, while any es- ! tate shall remain in their care and custo- ( dy, at the first Court to be held after the ! first day of January, render to the Judge' of Probate of the County, from whom they obtained probate of will or letters cf administration, a just and true account, Upon oath, of the receipts and expenditures of such estate the prece- ' ding year, which, when examined and ; approved, shall be deposited with the inventory and appraisement, or other papers belonging to such estate, in the office of said Judge of Probate, there to j be kept for the inspection of nsucli per| sons as may be interested in the said estate. { To Guardians and Wards. Chapter , CI?Section 2: . . Section 2. All guardians of estates appointed by the Judge of Probate, snail reader to him an annual account of their actings and doings, as executors or administrators are required by law to do, and upon making default, shall forfeit their commissions. C. W. GUFFIN, J. P., A. C. J. C. WOSMANSKY, C. C. P. A. C. April 15f 1874,1-Sm The Confederate Dead. BY COL. THEODORE O'lIARA. [The following lines are unsurpassed by anything of their kind in the English language. They are tourching, beautiful, eloquent and grand. One of the stanzas now adorns a monument in Boston cemetery. The author, a gallant soldier-poet of the C. S. A., is now dead. He was on Gen. Breckinridge's staff.] The muffled drum's sad role was beat, The soldier's last tattoo; No more on life's parade shall meet Tne orave aua aarmg iew ; On Fame's eternal camping ground Their silent tents are spread, And glory guards with solemn round, The bivouac of the dead. No answer to the foe'p advance Now swells upon the wind. No troubled thought at midnight haunts Of luved ones left behind; No vision of the morrow's strife The warrior's dream alarms? No braying horn nor screaming fifo At dawn shall call to arms. Their shivered swords are red with rust,Their plumed heads are bowed, ^ Tbeir haughty banner, trailed m ausc, Is now their martial shroud; And plenteous funeral tears have washed Their red stains from each brow, And their proud forms in battle flushed Are free from anguish now. The neighing steed, the flashing blade, The trumpet's stirring blast, The charge, the dreadful cannonade, The din and shout are paet; Not war's wild note, nor glory's peal, Shall fill with fierce delight, rhose breasts that never more shall feel The rapture of the fight. Like the dread northern hurricane That sweeps his broad plateau, Flushed with the triumph yet to gain, Came down the serried foe; 3ur heroes felt the shock and leapt To meet them on the plain; ind long the pitying sky hath wept Above our gallant slain. Jons of the consecrated ground, Ye must not slumber there, I Where stranger steps and tongues re- ( anund Along the endless air: Sfour own proud land's heroic soil, Shall be your fitter grave; she claims from war his richest spoil, The ashes of her brave. k> 'neath their parent's turf they rest, Far from the gory field, iorne to a Spartan mother's breast, On many a bloody shield; rhesunshine of their native sky Smiles sadly on them here, ^nd kindred hearts and eyea watch by The soldier's scpulchre. lest on, embalmed and sainted dead! Dear asi the bloodv brave: / pious footstep here shall tread The herbage of your grave; sor shall your glory be forgot, ( While fame her record ket ns; I )r honor points the hallowed apot i Where valor proudly sleeps. t Ton marble minstrel's voiceless tone < In deathless song shall tell, < Vhen many a vanquished age hath c flown, Th&afcwy how you felJ? - - * for wrack, nor change, nor winter's c blight, . t Nor time's remorseless doom s hall dim one ray of holy light ^ That gilds your glorious tomb. . Some Facts in Life Insurance, 1 o In 1842 ths first company was orga- s ized in America; iu 1801 tliere were 0 Ixty thousand policies in force,assuring r oe hundred and seventy million of oilers. The ten years following ISftl? ears characterised by a plethora of c aper money, the rise of rapid and stu? t endous fortunes, lavish outlay, and the 0 revalence of speculation?'were remark- t ble for the steady and large increase of tie business. By the end of 1871 there rere in force over eight hundred thouand policies, guaranteeing more than t 1vo hundred thousand millions of dol- t irsl In 1871 alone there were issued p y authorized companies of New York I early two hundred and ten thousand ? olieies. In 1861 the total income of be companies was less than seven mil- a ions, and their total assets under thirty h aillions; in 1871 the income must have G een oaa hundred and twenty-five mil- : ions, and the assets considerably above hrce hundred millions. Nothing more 8 triking than these figures can n? ad-11 ucedtoshow the favor life insuroj.ee r ias met with, the e^Cat po\v"C,'t it has se- \ ured to itself, and tte trust that has een placed in its management. But 1 here is another side to the picture, 1 P^Ich is not so flattering. r When a policy is issued, the contem- I dated method of its termination is the ( !eath of the holder or the expiration of , he term for which he was assured. : Tndpv tho VipsirJo i\f nnH I \') ought to be found, therefore, ( ,11 or nearly all the policies termi- s latediu any given year. How nearly he facts correspond with the reasona?le expectation may be learned from he annual reports of the New York Inurance Department These reports leal merely with the companies authorzed to do business in this State, but hey cover, nevertheless, a large proporion of the business of the country, ^rom them it appears that in 1804 (the Irst year tor WDich returns were propery classified,) of the policies terminated excluding those "changed" and not aken,) but fifteen per cent, ceased hrough "death" and "expiry," and hat even this small per centage had in 1071 i r\ Inca tVinri CDVfin unit n lalf! The decrease,in the number ternlnated in the natural and proper methids has been accompanied by an inrease of those endea in modes which ire a reproach to the business. The nodes here referred to are "surrender" md "lapse." It must be understood hat in surrender the policy is delivered ip to the company for a small consideration, and is cancelled ; and that in apse the company confiscates to itself ill, be it much or little, which the unortunate holder has paid upon it. With his understanding, the significance of he following facts will be apparent, rhe figures are taken, as before, from he New York reports, and policies 'changed" and "not taken" are not >nnoirlnru^ In Iftftd twftlvp npr ppnt nf :erminated policies were surrendered, j ind soventy-three per cent, lapsed?and lapse and surrender swallowed up i jighty-five per cent, of the whole; in 1871 twenty-one and a thlri per cent, i were surrendered, and seventy-one and i ei third per cent, lapsed?and lapse and surrender took the lion's share of nearly ninety-thaee per cent. Verily "something is rotten in the Btate of Denmark. In view of the average experience of the last eight years, it may be said that of every ten policies which cease, but one will do so by death and expiry, while one and a half will be given up for a slight compensation, and seven and a half be absolutely thrown away by the holders. The number of policies which fail of their proper use would, perhaps, surprise the general reader more even than the statement of percentages. In 1871 the number of policies really terminated in companies of New York was 124,275; of these 9,063 were by death and expiry; 145,212 lapsed and were surrendered, of which 88,709 were by lapse alone.?<?atory. Laws of South Carolina. PASSED AT THE SESSION OF TEE GENERAL ASSEMBLY, 1873,1874. [CONTINUED.] An Act to reduco all acts and parts of acts providing for tho assessment and taxation of proporty into one f/y omnnfl tho Como ilW) UUU IV HU1WIIU VUV wu "4W. Section 24. If any express or tolegrapliic company shall foil to make and deliver to the Comptroller-gener* al the statement required by this act, on or beforo the twentieth day of August, annually, such company shall forfeit and pay to the State of South Carolina five hundred dollars, as a penalty, and the Comptroller-general shall certify the fact of such failure to the auditor of the county in this State in which said company may have an office or an agent, and said auditor shall place the same on the duplicate of said county; ana u any express or telegraph company shall /ail to make lo the auditor of any county in this State, the statement roquired by this act, on or before the 20th day of August of any year, such county auditor shall notify the Comptroller-general thereof, and if the Comptroller-general shall have received from said company the statement required by this act to be made to him by said company, he shall certify the amount returned as in said county to such nnnnfir nndit.nr. and add thereto, as penalty, the sum of ten dollars, which shall be charged to said company oo i the duplicate of said county, collected and paid over to the State treasurer in the same manner herein provided as to the penalty for not making the return to the Comptroller-general: Provided, That if any express or telegraph company shall fail to return the statement required by this act to Lhe Comptroller-general, and the Comptroller-general shall certify such failure to any county auditor, such county auditor shall procecd to ascertain the gross receipts of each agent 3f said company in his county, for the year ending the first day of July of Lhat year, together with the value of all othor property of the company in his county, add fifty per cent, thereto is penalty, ana cnarge lue company with taxes thereon, at tbe several localities rcquirpd by this act, without iny deduction for expenses paid oat l>y the company. And if any such jompany shall have no principal office )r agency in this State to which the )tbcr agents in the State are required ,o make return, each agent thereof n any county shall make return in be month of July, or before the 20th n August, annuany, 01 mo gross re:eipts of his agency, for tlio year mding the first day of that month, irithj.be val^io oC all other property lif the company!n {he city, village or own in which his agency is situate, md the county auditor shall charge he company with taxes thereon, at ho same rato as other property in he same localities; and it such agent ir agents refbse or neglect to make uch return, the county auditor shall isccrtain the amount of such gross eceipts and value of property, add ifly per cent, thereto as penalty, and hargc such company with taxes hereon, at the same rates charged ther property at the seveial locali- ( ' ?? IWAK ?%MAnA?l n mmr Ka oiln. IWD WUVLO OUViU pujjci ^ UlUjr WW Bivu- ( ,to and such agencies located. Sec. 25. All returns required by his act to bo made by express and ( elegraph companies, having their , irincipal offices out of the State, shall j ie made in such form as the Comproller-general is authorised to reo??;re nswers, under oath, to an^ questions te^mayput totae Prjucipal, or any J rtuci VI ^uy ot Bftia companies this otaf"c, ftnd to examine any of ach agcacs, under oath, relative to he property and affairs of such com>anic8j andthe management thereof, which oath he may administer; and f any such agents shall refuse to subnit to such examination, or refuse or leglect to answer any such questions, ic shall be deemed guilty of contempt )f the Comptroller-general, and the Comptroller-general may cortify the 'act to the court of general sessions >f any county of this State, which ihall issuo a warrant for the arrest of such agent, in the name of the Stato )f South Carolina, directed to the sheriff of such county, who shall arrest such aerent anvwhere in this State, and take him before said court )f general sessions, and, upon hcarng and conviction, such agent shall be fined by said court in any sum not ;xdbeding five hundred dollars and :osts, and be confined in the jail of ,he county where tried until such fine shall be paid, and answers be given to ill such questions as the Comptrollergeneral may propound to him. Sec. 2(5. Each agent in this State of *ny insurance company organized under the laws of any other State or sountry, and doiDg business in this State, shall, annually, in the month of July, or before the 20th of August, return to the auditor of the county in which such agency is located, a sworn Jtatement of the gross receipts of such agency for the year ending on the first day of that month, including all notes, accounts and other things received or agreed upon as a compensation for insurance at such agency, togcthor with all the value of any personal property of said company situate at such agency ; and th# company shall be charged with taxes, at the place of paid agency, on the amount so returned; and the agent Bhall alBo be personally responsible for such taxea, and may retain in his hands a sufficient amount of the company's assets to pay the same, unless the same shall be paid by the compaDy: sco. zi. isvery insurance company, organized under the laws of tbis State, shall return all its personal property, moneys, credits, (including notes taken on subscriptions of stocks) investments in bonds, stocks, securities and assets of every kind, for taxation, at the place where its principal office is located. Sec. 28. Any company or corporation, organized under the laws of this State, and owning property in' any 9 other State or conn try, as well as in this Statte, shall not* be required to return its oapital for taxation in thi$ State, but shall return such property i as it owns in this State, and sneh pro- i portion of the value of its other prop- i erty as, if owned by the individual < residents of this State, would be tax- | able in this State; and if such return i be made by euch company, the share- ] holders therein shall nofr be required i toireturn their shares for taxation, ceo. 29, A corporation organised i uc^der the laws of this State, bat own- I inr no property in this State, shall i ndt be required to return its capital I foi taxation in this State'. ( Bee. 30. All companies and corpo- I rations, , whether organized under the laws of this State or not, the manner j of listing whoso personal property is j nof; otherwise specially provided for i by.law, shall list for taxation all their c pefsonal and real property and effects < at the same time, id the same manner and in the same localities as individu- 1 als arei^gnired to list similar property and effects for taxation. i . ?>ec. 30. Any company incorporated uncler a joint charter granted by L this and some other State or States, i and the manner of taxing which, or c the amount upon which it shall be taxed, or the specific proportion of c its capital or property upon which t taxes shall bo assessed in South Carolina is proscribed or fixed in its char- j ter, shall be assessed for taxation and t taxed as prescribed in this charter until otherwise legally provided. c Sec. 32. All shares of the stock- c holders in any bank or banking associatirtion, located in this Slate, whether now or hereafter incorpora- i ted or organised under the laws of t this State or of the United States, shall bo listed at their true value in c monoy, and taxed in the city, ward, e town or incorporated village where s such bank is located, and not else- s where: Provided, That the words s "true value in money," as used in line three and four of this section, shall ? be so construed as to mean and include s all surplus or extra moneys, capital, g and every species of personal property a of value owned or in the possession t of any such bank. d Sec. 33. The real estate of any such o bank or banking association shall be t taxed in the place where the same p may be located, the same as the real p AfltatA nf inrfiridnnls. See. 84. There shall, at all times, be v kept in the office where the bank or banking association is transacted, a " full and correct list of the namos and ti residences of the stockholders thorein, o and the number of shares held by b each; also a list of all persons, par- b ties, corporations or agents who may d at any time have any deposit, either j? personal or general, in sach bank, ?> wNch shall be at all times, daring v business hoars, open to the inspection p of all State and /county officers who ?? are, or may be, authorised to list or b assess tho value of such shares for tl taxation. l> See. 35. It shall be tho duly of tho e' president and cashier of every sach 8! bank or bankiog association, between the first of July and twentieth of Au- ft gust, annually, to make oat and re* turn, under oath, to the auditor of the county in which sach bank or bank- j? ing association may be located, a full statement of the names and resi- 61 dences of the stockholders th^ein ^ with the number of shar*~ heid by o; each, and the actual v^me :n m0Dev, 0 .* ?l -i?j y h m buuii ouniot. togeiner wuu a ae- ~ 3cription of the real estate owned by 0 saidb-uk, * See. 36. The auditor of the county n in which any such bank or banking association may be located, upon receiving the return provided for in the . thirty-fifth section of this act, shall deduct from the actual total value of J*' the shares in any such bank or bank- ? ing association, the appraised value of *c the real estate owned by such bank 8! or banking association, as the same 81 stands assessed on the duplicate, and Jf the remainder of the total value of " such shares shall b6 entered on the s' daplicate of the county, in the name 1:1 of the owners thereof, in amounts pro- ^ portioned to the Dumber of shares owned by each, as returned on said P sworn statement, and be charged with a taxes at the same rate as charged a upon the value of other personal P Property, at the place whero such 1 ank association is located. Sec. 37. Any taxes assossed on any " such shares of stock, or the value Q thereof, in manner aforosaid, shall be and remain a lien on such shares from ^ the first day of July, in each year, until such taxes are paid; and, in ease of the non-payment of such taxes, at 0 the time required by law, by any 0 shareholder, and aftor notice received 8 of tho county treasurer of the non- v payment of such taxes, it shall he 8 unlawful for the cashier, or other offi- 0 cer of such bank or banking associa- u tion, to transfer, or permit to be p transferrod, the whole, or any portion 11 of said stock, until tho delinquent ? taxes thereon, together with the costs " and penalties, shall have been paid in ? full; and no dividend shall bo paid on ^ any stock so delinquent, so long as " such taxes, ponaltics and costs, or any " part thereof, remain due and unpaid. P Ran qq Tf. elmll ho lawful for anv c such bank or banking association to l, paj' to the treasurer of the county in v which soch bank or banking associa- 8 tion may bo located, the taxes that may be assessed upon its shares, as " aforesaid, in the hands of its share- ,n holders, respectively, and deduct the f same from any dividends that may be due on any such shares, or deduct the 8 same from any funds that may bo in 1 its possession belonging to any share- 8 holder, as aforesaid. 8 Sec. 39. If any bank or banking as- e sooiation shall fail to make out and ? furnish to the county auditor the statement required by the 95th sec- P tion of this act, within the time here- P in required, it shall be the duty of said auditor to examine the books of n said bank er banking association; also 8 to examine any officer or agent thereof, under oath, together witb such s other persons as be may deem proper, t and make out the statement required t by said 35th section, and enter tbo n value of said shares on the duplicate for taxation. Any bank officer failing to make oat and furnish to the county auditor the statement, or willfully making a false statement, as required in this act, shall be liable to a fine not exceeding one thousand dollars, to* getber with all costs and expenses incurred by the auditor or other proper Qfficer in obtaining snch statement aforesaid. Sec. 40. All unincorporated banks ind bankers shall annually, between the first of July and 30th of August, rnake oat and retufn to the auditor of ^ho proper county, under oath of the )wnsr or principal officer or manager a o??(Amant aaftin/p frtrtli lUUl VUl, CV ntuiuiuvuw ?v>mug <v> vu . 1st. The average amount of notes ind bills receivable, discounted or jurchased in the coarse of business yy such unincorporated bank, banker >r bankers, and considered good and collectable. 2d. The average amount of accounts eceivable. 3d. The average amount of cash tems in possession or in transit. i 4th. The average amoant of all rinds of stocks, bonds or evidences of i ndebtedness held as investment or in < my way representing assets. fit.h. The Average amount of real sstate, at its assessed valuation for axation. 1 6th. The average amount of all de>osits made with thom by other par- 1 .ies. " < 7th. The average amoant of ac- < ;ount8 payable, exclusive of curfrcnt i leposit accounts. < 8th. The average amount of gov- i irnment and other securities, specify- < ng tho kind that are exempt from 1 axation. < 9th. The amount of capital paid in ir employed in such banking busi- , less, together with the number of j bares or proportional interest each , hareholder or partner hoajn such as- j ociation or partnership. , From tho aggregate sum of the , irst five items above enumerated, tho , aid auditor shall deduct the aggre- j ;ate sum of the fifth, sixth, seventh | ,nd eighth items, and the remainder ( has obtained shall be cnterod on the f Indicate of the county in the name , f each bank, banker or bankers, and axes thereon shall be assessed and iaid, the same as is provided for other roperty as assessed and taxed in the arae city, ward, town or incorporated illage. See. 41. Tho average provided for a the preceeding section shall be obained by adding together the amoants f each item above specified, owned y or standing on the books of such ank, banker or backers on the first , ay of each month of tho year endig the last day of Jane in the year J i which the return is made, and diiding the same by the number- of ionth8 in the year: Provided, that i cases where each bank, banker or . ankers commenced business during . he preceding year, the division shall e made by the number of months * lapsed after the commencement of ich business; Provided, that all fracons of a month shall be counted as r month. Sec. 42. Every company* association * r person not incorporated under any iw of this State, or of the United 1 tatcs, for banking purposes, who J keep an office or other place of ( usiness, and engage in the business f lending money, receiving money t n deposit, baying and selling bullion, . ills of exchange, notes, bonds, stocks. t r evidenoos of indebtedness, with a iow to profit, shall be deemed a [ ank, banker or bankers, within the jUa nwAtrtfiinno r\P fViiQ leUIJillg Ui bUD ^luiidtvua V4 tuu St. See. 43. Tho county auditors shall , ave the same powers to enforce cor- , jet returns from bank officers and ankers, to examine witnesses and entree their attendance, and have the ime aid of ths court of general ses- , ions of tbe county, as is provided by iw m cases where individuals fail to j st their property for taxation, or arc 1 aspected of having made1 false re- 1 ji'ds; and in all cases of failure to lake returns undec this act, or in c aso ot false return by any uaineor- j orated bank, banker or bankers, the uditor shall ascertain the true v mount, as near as may be, add filly ? er cent, penalty thereto, and charge be party or parties with the taxes on be amount so ascertained by him, ^ rith the penalty aforesaid; but in ^ ases of unintentional mistake in c making tho return, tho true amount nly shall be charged against the paries, without penalty. Sec. 44. Every pawnbroker, person j r company, engaged in the business ( f receiving property on pledge, or as ecurity ior money or uiuci >umg ?u anced to tho pawner or plodger, hail, annually, in the month of July, r before the 30th of August, roturo, nder oath, to the auditor of the ounty in which his place of bueiness 3 located, the average monthly value f all property puwned or pledged to iim during the year ending July 1st f the year in which the return shall o made, or, if engaged in the busiess for less than a year prior to said rst day of July, then for such shorter icriod ; and such average shall be asertained by the rule prescribed in his act for ascertaining the average alue as upon other property at the ame place. Sec. 45. Any person claiming not to ave anj' property shall, upon tho demand of tho auditor, make oath to he fact that he has no property; and, P he refuse to roako such oath, he hall be deemed guilty of contempt of he auditor, and, upon complaint of nMi rnri?t.nr to the court of general Melons of the county, shall be arrest- y d and confined in the jail of the c ounty uttil bo answers such quesion8, under oath, as may bo proounded to him by such auditor, and 0 ay the costs of the proceeding. Sec. 4G. The proceeds of mines and a lining claims shall bo assessed and fc abject to taxation. p Sec. 47. The Comptroller-general a hall prescribe tho forms of all re- v urns of taxation, and of the oaths a hat shall be made thereto, and trans- d lit the same to tho several county au- o ditors; and any return made in any < way varying therefrom shall not be 1 regarded as a return. y \ Sec. 48. If any -person shall refuse < or neglect to make out and deliver to 1 the auditor a statement of personal i propertv, as provided by this act, or 1 1.1. .11 /v- ?i. J . OUttJl X OA UDO Vi licglvvu LVJ UI2&XVC ttUU subscribe an oath as to the truth of i such statement, or.any part thereof, < or in case of the sickness or absence < of such person, the auditor shall pro- ' cecd to ascertain, as near as may be. and make up and return a statement, < of the personal property, and the i value thereof, with which such per- i son shall be obarged for taxation, ao- < cording to the provisibns of this act; < and to enable such auditor to make i up such statement he is authorized to .< examine any person or persons, under 1 oath, and to ascertain, from genera) 1 reputation and his own knowledge of m facts, the character and valae of theft personal property of the person thus < absent or sick, or refusing or neglect- 1 ing to list or swear; and said auditor < shall return the lists so mode up by i him, "JRefhsed to list," or "Refused to i swear," or "Absent," or "Sick," as the 1 case may be, and in his retvrn, in i tabular form, shall write the same t words opposite the names of each of ] the persons so refusing or neglecting to list or swear, or absent; or sick. 1 Sec. 49. If any porson shall fail to 1 list the personal property he is re-, l quired by law to list in any one year, j and the same escapes taxatiou for J that year, the value tLereof shall be i charged against him for taxation in < any subsequent year, with fifty per I sent, penalty added thereto, and the 1 Laxes and penalty collected as in other < Bases. 1 Sec. 50. All real and personal prop- ' 3rty shall be valued for taxation at ( its true value in money, which, in all 1 zases not otherwise specially provided 1 for in this act, shall be held to be the ' asual selling price of similar property it the place where the return is to be ( made; and if there be no usual sell- J ing price, then at what is honestly 1 believed could be obtained for the ( jarae, at a fair sale, at the place afore- ( said ; but each parcel of real property 1 shall be separately appraised, without v reference to the value of any growing J jrops thereon. Sec. 51. The following articles of ! personal property shall be valued for taxation as follows, to wit: Money, sank bills, and other bills lawfully ^ circulating as money, at the par value ,hereof; credits, at the amount payible on the face of the contract, in- c itrument or account, unless the prin- t iipal bo payable at a future time without interest; then, at the sum jayable, less the- lawful interest t ihereon, for any term of credit not exceeding one year; contract for the . lelivcry of specific articles, at the ? isaal selling price of such articles at t he time of listing; leasehold estates t leld for any definite term, at the nearly value thereof to the lessee; innuitics, at the yearly value thereof it the time of listing. All leasehold , sstates, held on perpetual lease, or or a term certain, renewable forcvor it the option of the lessee, shall be -aloed at the full price of the land, ^ ind continue to be taxed at snch val10 to the end of the terras When he foe of the soil in any tract or lot >f land Is in one person, and right to ^ my minerals therein of structures ri herein in another, the proceeds of ^ he minerals and said structure shall 0 >e valued and taxed as personal pro>erty, to the owners thereof respecively. t] Sec. 52. Each auditor shall, on or ^ >efore the twentieth day of Septem- 8I >er, annually, make out, in tabular p orm and alphabetical order, a list of 8] he names of the several persons, a lompanies and corporations in whose 0 tames any personal or real property h hall have been listod, giving the first tt - .1 > , christian name 01 iiy> severiM. pci- q ods ; and ho shall enter separately, a n appropriate columns, opposite each jj mrao, the aggregate value of the g1 everal specics of prcperty montion- sj id in this act,- making separate lists ri >f the property listed as taxable in ncorporated villages, cities and wards 8, tnd that listed as taxable out of cities p yards and incorporated vallagos, all w >f which columns shall be accurately iddcd up and footed; and, at the & amo time, file and preserve in his v iffice statements of property listed n nim or received bv him from ? J v~> ? ? >thers. jj See. 53. Each auditor shall annually, w it the time of taking the list of per- e lonal property, also take a list of all eal property in the county subject to n axation, which shall not have been e jrevioualy listed; 2nd of all new s jtructures, of the value of one bun- t ired dollars or more, not previously b isted; and of all old structures of b .he value of one hundred dollars or p more, which were destroyed during t ihe previous year, and affix a value I thereto, with a full description of the o and or lot on which the same was or t ???. ??K5a affidavit, t.liArft- i: S HI lUUlt7, CUUUlou UIU . .. .. du that the same is correct, that the t /alufttions therein stated have been made according to the roles prescribed by this act, and return the same with the names of the owners, re- d spectively; and if the owner of any t( such now structure shall bo the own- g ?r of the land on which it is sitnate, o 3r of a permanent leasehold cstato J* therein, the county auditor shall add | ^ :o, or deduct from, the valuo of the g and or least, at the esse may be, as t< .he same may stand on the duplicate, o ,he value of such structure so return- 9 >d: Provided: That the auditor shall iot deduot any greater amount for w he destruction of any structure than pj vas previously charged for the same w ?n tfao duplicate. Sec. 54. It shall be the duty of t\ ach auditor to stato, in the column ci if remarks, opposite each tax-payer's 8t lame, in the return made by him, any mount which he believes ought to 10 added to the valuation of the protorty listed by eaoh tax-payer, his p] gent or other person, of which st rritten notice shall be givon by the uditor to such person at least fifteen lays before the mooting of the board f equalization. It shall also be his a! employed :n Buch^bueinesB, from ;ime the firtt. ? ^ ^his State, said county apditor^i^^^ ' \M MMAmAMfiT at fVIA Tilrt/tA Ap 4^A ^no! JL ?v VUV Vi, IUO MUM," less, as the time from the commencenent of the business to the ensuing irst day of July bears to one year.' Sec. 56. It shall be the'rdnty of jach county auditor to ascertain the q. lames of all persons coramcncing any.' Dusinese in his county after the firsnHM? lay of July, annually, whose capital >r property employed in aoch busiicss was not listed for taxation in bis jounty for the then current fiscal -ear. : Sec. 57. If any person, company or . corporation shall commence any bnliuees in any county of thls State ifter the first day or July, in any rear, the capital or property employsd in which shall not have been previously, listed for taxation in said lounty, and shall not, within, thirty lays thereafter, make such report to he auditor of said county] as is jpe[uired in ihfe fifly-fiflh section of iiii*ict, he or they shall forfeit and pay he sum of one hundred dollara,vbich shall be collected by civil anion, in the name of the eonnty oemnissioners, and pud into the county reasurv, for the exclusive benefit of* he county. And process in such ase may issue out of the court of ommon pleas of the county in which nch business was commenced, direc- ' ed to the proper officer, and be erved in any connty of this Stated Soc. 58. It shall be the duty of" * ach county auditor to make otit rom the maps and descriptions in his ossession, and from such other ources of information as shall be ia is power, a correct and pertinent escription of each tract and lot -ef Dal proporiv in nis county; una, . 'hen he shall deem it Decenary tobtain an accurate description of any jparate traot or lot in his district, he . tay require the owner or oocupier hereof to furnish tho same, with any tie papers ho may have in. his posjssioQ; and if such owner or oeeuier, upon demand made for the same, ball neglect or refbse to furnish & *. itisfactory description of such parol of real property to soch auditor, e may employ a competent surveyor > make out a description of tho oundferies and location thereof, and statement of the quantity of land herein; and to the expense of such arvey tbe auditor of tho County hall add the tax assessed upon such sal property, and it shall be collected y tho treasurer of the county with jch tax, and when collected shall 'be aid, on demand, to the person to . 1 -hom tho same is due. 8cc. 59. For the purpose of ena ling the auditor to determine the alueof buildings and other improvelents, he is hereby authorised to oter and fully to examine all build* jgs and structures of whatever kind, rhich aro not by law expressly exrapted from taxation. Sec. 60. The auditor, at the time of v naking tbe assessments of other real state for taxation, shall enter into a eparate list pertinent descriptions ui be real estate exempt from taxation y law, with the value thereof made ' iy himself, determined by the roles described by law, and designating he owner of each several parcel: 'rovided, if the name of tbe owner f any tract or lot shall be unknown, ho word "unknown" shall be entered q vhe column of names opposite said ract or lot. [To be continued.J A Granger's Dream.?A Granger earned that he died. He went straight t) the spirit-world; he knocked at the ate of the New Jerusalem, aud it was pened unto him. The books were pened: he was asked, "Did you ever elong to auy secret society?" To rhich he replied, "I did?to tab Grau-i_ n iuir von f>nn'fc hp admit via. lucii, on| ? , ;d?depart."He then went to the door f the bottomless pit, where the same uestions were again asked him by the evil, and again ne was told to depart. .fter he had gone a little way off, he as accosted by the homely ruler of the It, when the following propositions ere made: "Stranger," said Kick, "I ill not admit you here: they do not ant you in heaven; but I will tfell you v-o hundred barrels of brims.tone for tsli, ten per cent, off, and you can art a little hell of your own, with no v jents or middle-men." "Their name is leglon^"may be aplied to those who die annually of Conimptlon, although science has of late Bars sensibly diminished their nam- . sr. It Is gratifying to know that the jneral use of Dr. wistar's Balsam of fild Cherry is largely instrumental in ;taining this end.