The Abbeville press and banner. (Abbeville, S.C.) 1869-1924, May 27, 1874, Image 1
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.