Historical Newspapers of South Carolina

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I , i i _ , ?i-j i- ' * i lewis m. gbist, jpropriotop. Jjitbepcnbcnt Jfanulg ftcfos)!itjtr: Jar i|e ^rontofioii rf tjje |jfllitrtal, Social, ^gricntfafal aal> Commercial Interests of t|e Saat|. |?3 pee yeab, in advance. VOLUME 9. ~ 7 YORKVILLE, SOUTH CAROLINA, WEDNESDAY EVEXIJi^ AUGUST 26, 1863". : ~~ MMBER 34. tr ' * i I 1_ Address of the President to the Soldiers of the Confederate States. A FTER more than two years of war XA. fare scarcely equalled in tlie number, magnitude am' fearful carnage of its battles?a warfare in wMcsyou courage anil fortitude have illustrated your country and at rncted not only gratitude at home, but admiration abroad ?your enemies continue a struggle in which our tiual tfiuntpli must tie inevitable. Unduly elated with their recen' successes, thev imagine that tem|nirary reverses can quell your spirit and shake your determination, and they arc now gathering lienvy masses lor a general invasion lu the vain hope that by a desperate effort success may at length bi reached. You know too well, my countrymen, what they mean by success. Their malignant rflge aims at nothing less thai, the extermination of yourselves, your wives and children They seek to destroy what they cannot plunder. Thev pro pose a* tin- spoils oi' victory tiiat your limnes shall lie partitioned among the wretches whose ntroclinis cruelties liave ! stamped into.ay on their Government. They design to in cite servile insurrection and light.the lires of incendiarism whenever they can reach your homes, and they debauch the I inferior race, hitherto docile and contented, by promising | indulgence of the vilest passions as the price nt treachery Conscious of their Inability to prevail by legitimate warfare 1 not daring to make jicace lest they should be burled fron 1 their seats of power, the uwn who now rule in WasUngtoi refuse even to coulirr on the subject of putting an end tr outrages which disgrace our age, or to listen to a suggestion for conducting the war according to the usages of clvillza tion. Fellow-citizens, no alternative is left you?ut victory or subjugation, slavery aim me utter nnu 01 yourselves, you families and your country. The victory i< within voui reach. You need but stretch forth your "hands to grasp it For tills anil all that is necessary is that tliosy wlio are called to tlic field, by every motive that can move the human heart, should promptly repair to die post of duty, should stand by tht-'r comrades now in front of the foe, and thus so strengthen the armies of the Confederacy as to insure success. The men now absent from their posts would, if pre sent in the field, sutfice to create numerical equality be preen our force and that of the invaders?and -when,"will any approach to such equality, have we failed to be victo rious ? I believe that but few of tliose absent are actuated by unwillingness to sorvb tnclr country, but that many have found it difficult t > resist the tcmpjnthm of a visit to their homes and loved ones from whom they have been so long separated ; that others have left for temporary attention to their atfairs witfi the intention of returning, ami then have shrunk from the consequences of their violation of duty; that others, again, have left their posts from mere restless iicss and desire of change, each quieting the upbraiding o? his conscience by persuading himself that his individual service could have no influence on the general result. These aud other causes (although Car less disgraceful than the desire to avoid danger, or to escape from the sacrifices required by patriotism,) are, nevertheless, grievous faults, and place the cause of our beloved country, and of everything we hold dear, in imminent paril. I repeat that the mcn who now owe duty to rle-ir country, who have been called out and have not yet rep ?rted for duty, or who have absented themselves from their posts, are sufficient in number to secure us victory in the struggle uow impending. I call 011 von, then, my countrymen, to hasten to your camps, 'n obedience to tin; dictates of lionor and duty, and summon tlio?c who have absented themselves without leave, or who have remained absent beyond the period allowed by their furloughs, to repair without delay to their respective commands, and I do hereby declare tliut I grunt a general pardon and amnesty to all oilieers and men within the Confederacy, now absent without leave, who shall, with the least possible delay, return to their proper posts of duty, hut no excuse will he received for any delay beyond twenty days after the first publication of this proclamation i;i tinState in which tin; absentee may he at the date of the pub lieation. Tbts amnesty and |?rdon shall extend to all who have been accused, or who have been convicted and are undergoing sentence for absence without leave,or desertion, excepting only those who have been twice convicted of desertion. Finally, I conjure my countrywomen?the wives, mothers, Osiers and daughters of the Confederacy?to use their all-powerful influence in aid of this call, to a.lj one crown ins sacrifice to those which their patriotism has so freehand constantly otfered on their country's altar, and to take eare that none who owe service in the field shall lie sheltered at home from the disgrace of having deserted their duty to their families, to their country and to their God. Given under my hand and the seal of the Confederate States, at Richmond, this first day of August, in the ft. s.lyear of our Lord one thousand eight hundred and sixty-three. JEFFERSON DAVIS. By the President: J. I'. Benjamin, Secretary of State. August 12 32 * 3t PROCLAMATION, STATE OF SOUTH CAROLINA. EXECUTIVE DEPARTMENT, Charleston, August 8,18(53. TI7HEREAS, by information reccivT V ed at this Departmentrit appears that in Charleston, on tlic 24th December last, a man by the name of Saml. Col litis was stabbed ill the breast by some person or person: up to tills'time unknown, and that the same Samuel Col litis died instantly: Now therefore, I, M. I?. IIONHAM, Governor and Com manrier-in-chief in and over the aforesaid State, do issue this my Proclamation,otferintt a reward of THREE III'Ni.DISlV lull I V IK f... thanmunl.oneiiin -t ?. I ilulirorv nf tl,i< Kviiu.i.i.; >V. ...V -V ? ?' real murderer of the said Samuel Collins into any of the jails of this State; and If more than ouc, an additional reward nmiREti HUNDRED DOLLARS for each one who * shall be proved to be an aeeomplice. Riven under my hand and the seal of jlc State, a' f i.. s.] Charleston, this eighth day of Augu-t, A. D. oik thousand eight hundred and sixtv three. M- 1.. BONHAM. \V>l. 1!. I If NT. Secretary of Stale. Aug Id |ld Int. Commissioner's Sale. In Equity-York District. William P. Rcrry, et al. ) Bill for Partivi. > tiontind Division Susan Ann Harry and Thomas L. Berry,) of Lnml. IN obedience to the Order of the Court of Erpiity, made in the above ease, at June Term, 1863. I will expose to public sale at YORK COURT HOUSE, on the FIRST MONDAY in SEPTEMBER, next, the real estate of WILLIAM BERRY, late of York District, deceased, as follows: One tract of land containing ISS ACRES. lying on the water of Clark's Fork, and bounded by lands of It. T. livers, Theodore A. Moore and others. Also one other tract containing ONE HUNDRED AND THIRTYFIVE ACRES, and bounded by lands of W. I*. Berry, Jere Moss, John Hemphill and others. These lands are in a high state of cultivation, having every necessary and p roller fixture, and are well worthy the attention of buyers. I will sell above lands on a credit of one and two years, payable in two equal annual instalment, with interest from day of sale, except so much money as will pay the costs of these proceedings, which must he paid in oil day of sale. Purchasers will he required to give bond with two go<nl sureties to secure the purchase money. Possession of so by purchasers until the first of NovciiiIht next. ($15) WALTER U. METTS. c. e. v. u. August ."> 31 r 5t Commissioner's Sale. In Equity?York District. John II. Adams. ^ Bill for sale oj 1 J. A. McLean, Aduir., 8c ArabellaCreps, ? House ami I.nt. LN obedience to the Order of the Court of Equity, made In above cause at June Term. 1S63, J 1 will expose to public sale at Y< ?ltlv COURT HOUSE on tliu FIRST MONDAY in SEPTEMBER ikm, the HOUSE St I.OT described in the pleadings in this ease, situate on the west end of Madison Street, adjoining lots of Jos. A. McLean mid Dr. Crenshaw, containing a fraction over ONE ACRE, and formerly owned and occupied by WESLEY OREFS. .-said HOIIdE'ANb LOI' trill be mill on n creditor'twelve months, with interest from day of sale, except so much | CASH as will pay the costs of these proceedings, which must be paid in on day of sale. Purchaser will he required to give bond and two good sureties and a mortgage of the premises to secure the purchase money. ($11) WALTER B. MEETS, c. e. Y. D. August 5 31 ."t Commissioner's Sale. In Equity?York District. J. J. Roach and wife, t Petition /unfile rs. I Newton A. Steele Sc. wife St \\ . K. Steele. ) of Xcsroes. IN obedience to the Order of the Court of Equitv, in above petition, I will expose to public sale at YORK COURT HOUSE on the FIRST MONDAY at'U'np\T;iPD n< vt two Vilnius lint! " LIKELY NEGROES,. EMILY, about 25 years old, and her child MACK, five or six years old. Tkrms ok Salk.?Cash enough to pay the costs of these proceedings?the balance of the purchase money to be on a credit of twelve months wi ll interest from day of sale? purchaser giving bond and t.vn good sureties to "secure the purchase money?or he wilt have the option of paving the whole bid in CASH. WALTER It. METTS, c. v.. v. o. .July 8 ($18,) 27 9t IN TUG COI RT or OttlMXAItl, YORK DISTRICT. <1 L. MeNeel, Ailmiiilstrntor of Margaret Dowdle, dee -ased, i t. jatues I'laxieoiuid Wile, ct ul. WHEREAS G. L. McNEEL, Ailmiui-trator of MARGARET DOWDLE,deceased, hath filed i petition in niv oti'tce, praying to be permitted to inako a final settlement ami distribution of said estate, and whereas, it appears to my satisfaction, tlpt two of said distributees, viz: Allen Dowdle and James Piaxico ami Uebeeea his wile, reside beyond the limits of this State.? D is, therefore, ordered that said J. I'laxieo and wife and Allen Dawdle, do appear at the Court of Ordinary to be held at York Court House on Monday, the 1 -itli day of September next, to shew cause, if any they can, whv'tlie prayer of said petition should not lie granted. June 8, 1863. tU) JOHN A. BROWN, o. Y. D. Jlletl 10 23 "Itn DE N'i1 A L N0TICED U R I N G my absence from Yorkville, I have made arrangements with Dr. LESLIE O'WEN, formerly of Charleston, to takn charge of my OFFICE, adjoining the Enqi'irrr building, where lie will be pleased to wait on my customers, as usual. He is a gentleman of much experience in my line of business, ar\J will, doubtless, give general satisfaction. , W. M. WALKER, Dentist. February 25 8 If DRUGS. MEDICINES.?&C. [I I HAVE just received a choice assort- j mcnt of DRUOS and MEDICINES, which 1 otTcr for j ciic al the lowest CASH PRICKS.viz: English Chloroform, Aloes, Rhuhnrb, F.ng- i llsh Calomel, Blue Mass, Snlphfi', ' Asafeetlda, Castor Oil, Pearl j Ash, Valerian, Extract ( Logwood, Chalk, Oplunt,Black Drop, Epsom Salts, Magnesia, Nitre, Camphor, Kotten Stone, Yel- 1 low Ochre, Spnjitsh Whiting, and many other articles. i I am Manufacturing n splendid BLACK 1\'K. SHOE BLACK and SOAI'. Blacking BRUSHES and MATCHES i for sale liy A. CRAVEN. May 27 21 If _ STATE OF SOUTII CAROLINA. YORK DISTRICT. In tho Court of Ordinary. To Jamcs fitter*f Henri/ fitter*, Samitel fitter*, Joseph fitter*, Dnnicl fitterJohn firavrin A* wife, Lytlia, anJLJad: ton Gibbous 4* wife, Rebecca, JJetrs-ul-law of Phillip fit. ters, deceased. ' t YOU are hereby required to appear j at the Court of Ordinary, to he holdcii at York Court House, for York District, on the second day of November, 1863, to shew cause, if any you can, why the proceeds of the sale opilic real estate of Philip Etters, deceased, sold 'or partition and division, should not lie paid over to Andrew Etters and M. Hamhrigltt, Administrators of the said Philip Etters, to be applied by them to the payment of the debts of the said Philip Etters. Given under tuy hand and seal, this 28th day of July, 1863. JOHN A. J1HOWN, (# 28) f)rdinary for York District. July 29 . 30 3in ""YORKVILLE FEMALE COLLEGE. #TIIE FALL SESSION of tills institution will open on MONDAY, the 3d of August, and close at Christmas. Tuftion per Session of 21 trccks, payable in advance, as follows ; . 1st Primary Department..' #15 00 2nd Primary Department, 20 00 Collegiate Department,... .'. 25 00 Music 25 00 t Use of Piano 5 00 Contingent Charge 2 00 Pupils, after the first month, charged from time of entrance to close of session, and no deduction' made for ab| sence, except in case of prolonged sickness. Good board may be obtained at reasonable rates. For any other desired information, address J. it. SCHOUB, Treasurer. I July 29 30 tf YOir*L MARBLE YAKD. ! RICHARD HAKE, respectfully informs the citizens of | York and Chester Districts, and the adjoining counties of North Carolina, that he is fully prepared to supply every nr| tide in the MARBLE LINE,' of the highest style of finish and at reasonable prices. He keepsconstantlyonhand.aJargesupplyofFORElGN I ....I nnuiKTIP MAltnr.p n.ut siicclmcn* of his Work I may he always seen nt the Yard, nenrlv opposite the "EN I 1UIRER" PRINTING OFFICE, tutd'a few doors North | of "Siowe's" Hotel. Qtj- All work will he delivered at any point on the King's . Mountain Railroad, FREE of charge. I Hois also prepared to fumlsl| to order, IRON HAILING' of any desired pattern, for Fences, Balconies, &c. i January 10 2 Ip yow is tiie time: I WILL PAY THE , highest cash prices , FOR ALL CLASSES OF j NEGROES. ' c. j. pride, " i Rock Hill, S. C. April 1 13 tf 1 "office a. ?. m., " "" 1 CHARLESTON, S. C., Octolwr 1st, 18C2. < A/TR. J.- C. MILLER is appointed ( It A. A sent of this Department, for the purchase of FODDER and CORN for the Districts of York and Chester. I Hunters desiring to sell will rotnniuiiieate with him, . through tlie POST OFFICE, at Yorkville, S. Carolina.? Particular attention must he paid to the PACKING. No \ | WATER must he used, as grent loss to the Government was I experienced last year, by Fodder being improperly packed, I all such will be rejected. . MOTTK A. PRINGLE, Capt. and A. Q. M. ' October 15 42 if I SPELLING BOOKS. ~ , TUST received, a lot of the ] (J J "HOME SPELLING BOOK on MOTHER'S ASSISTANT." This work Is tuthlirihed in Greenville. S. nntl for sale m ' the ENQUIHKU OFFICE. i August .12 33 ^ tf QTEAM^IILLS FOR SALET? (-( k3 The undersigned offers foi sale or in exchange fur I MEG HO PROPERTY, Ids STEAM MILLS In the Town >f Yorkviile,S. C., direetly ou the KING'S MOUNTAIN KAIL ROAD. The Mill* consist of WHEAT and CORN . MILLS, mid a CIRCULAR SAW?the whole driven hv a 1 ItOILEU and ENGINE of FORTY HOUSE POWER. ( with WELLS and PUMPS to supply with water, anil all . accessary libildiriRH. The BOILER and ENGINE, if defl- i red, will he sold alone. S. J. KUYKENDAL. March 18 11 ff ( Transient Boarding, HHHE UNDERSIGNED HAS L0- \ 1_ catcd himself a few doors North of STOWE'S hotel, ' and is prepared to accommodate all that may favor liitn ' with a call. His TARLE sltall he furnished with the substantial* of life, as well as PROVENDER aud Stabling for 1 horse. I W. P. McFADDEN. . Yorkviile, April 8, 1863. 14 Sui' ] . HIDES AMD LEATHER* s JlJI.Y lath, 1863. THE subscriber having leased his ] TAX-YARD to J AS. PAGE & I). MAY, fora term of 1 I IllVbr* 1 IW&a?C7, CM.J <w ...n ?.? ... . . their hides as usual, Assuring them that lie is well acquainted with PAGE St MAY, and that everything will be iltteu- I ( dcd to prooerly, and justice done in all'eases. JAS. 1). IIENKKL. July 32 _ 29 _ St | G. R. RATCHFORD, Q AYS HE WANTS ALL PER- : kj sons who are indebted to the firm of G. R. RATCII- < FORI) St Co., by open ACCOUNT, to coinc forward "IMMKUIATELV OR SOONER," Rtld ClOSe tllCsamC by GASH j or NOTE, immaterial which. The business of the firm requires that it must be settled up. < July 22, 1 *03. 29 If FAIR IVOTIt'E." ! A LL persons indebted to the subscri- , _k~A. hers by NOTE or ACCOUNT are hereby notified that the same have been left in the hands of Mr. G. K. I UATCUFOUI), for settlement, iersons knowing themselves in auv way indebted, will please call on him iuiine- 1 diately. ' L, BLOOMBERG St BRO. July 22 00 tf FOR ><ALE." " 1 -J AA lbs COPPERAS. I IUU lbs BLUE STONE. .%00 BUNCHES YARN. . Call soon at W. D. St J. C. MILLER'S. < October 22 43 tf TffsWp^nisTVKri 7 1 el ' Fure FRENCH BRANDY, PIRt MADEIRA. WI\E. Chlorate of Potash, and many other j Goods. 11 ALFRED CRAVEff. ! Yorkvilli*. July SI, 1US3. 89 II' j carriage: suoi\ Ay 'i'UF. Subscriber still e..,iitfnues the I CARRIAGE un.l BUGGY BUSINESS v\y xSt at the old STAND. All kinds of coun trv produce taken in exchange for work. ALSO, HOUSE SHOEING and general country WORK I done by W. r. McFADDEN. January 23 4 tf DR. ALFRED CRAVEN gUsiknt ??rgeon gtniisf, YORKVILLE, S. C. : (J9-On the East side of Main trect, South of the "Pal luetto Hotel.'"-fig ] JiWiuary 6 1 tf : li/fcKENZIE'S MILL.?THE UNj lVL DEUSIGNED informs his customers aud the pub: lie generally, that his MILLS are now in complete REPAIR, ' and haviiij; recently added a NEW SM IJT'l'EU, isprcpared to GRIND GRAIN equal to the best. A. A. McKENZIE. Zcno, York, S. C. | AusustS 31 Jul "VT0T1CE ?THE SUBSCRIBER IS it dailv expecting a fresh supply of DRUGS and MEDICINES, MORPHINE. QUININE, nnd all the leading articles on Imiid. ALFRED CRAVEN. X. It.?I expect to continue the supply of all medicines : needed. A. C. June 24 2.i tf W AN TED !?10,000'"BUSHELS T I of WHEAT, audii.ouo IJl'SHELS of CORN, for which the MAKKF.T PRICE will paid. Bags furnished. T. M. DOBSON, Chester. S. C. August 5 31 tf XT OTIOE.?CORN, 13 ACON.RYE i-N and OATS wanted for the GOVERNMENT. W. II. McCORKLE. Agent. ' April 29 IT If i Synopsis of Decisions made by the I Secretary of the Treasury, under the Tax Laws. ' j Auctioneers are not liable to. pay upon sales made for a dealer who is registered j iod taxed and at the place of business of such dealer. Auctioneers are required, with j this exception, to pay a tax of 23 per cent, on all sales made. Accounts.?Open book accounts are to bo | taxed according to their true value on 1st of July, that value to be ascertained by thl! Assessor in the best manner practicable, under the circumstances of each case, by the oath of the tax-payer and any other avaifable evidence. Assessors may be recommended, but cannot be appointed by District Collectors, as the power to appoint Buch is confined to State Collectors. t Articles taxed by Section ls?.?If any of the articles taxed by Sec. 1st of the Tax .?ct are sold by apy person orlirm whose business is required to be registered by Sec. 5th, the proceeds of such sales will bo subject to .the same tax as that imposed upon the sales of other articles by the .same establishment. That is, the payment of the ad valorem tax of 8 per cent, upon such articles does not exempt the proceeds of their sale afterwards from the tax of 2$ per cent, under Sec. 5. Bankers.?An insurance company, in receiving and paying out the revenues of a State university is regarded merely as a disbursing agent, and not as a banker, and is, therefore, not subject to the tax jon bankers. Bonds.?The interest on Confederate boods is taxable as income under Sec. S, Agt 24th April, 18G8. (See credits.) Brokers are taxed by Sec. 8 upon their commissions as income. Cattle.?By section 12, the value of all neat cattle, horses, mules and asses, not used in cultivation, is taxed 1 per cent., to be returned oh 1st November, and tax paid fii-ef r\f .Tunnortr novf: Cotton.?No value is fixed ou cotton by the Department. It is the duty of the person holding the cotton, when be makes return,' to return it at its true value, according to quality and the locality in which it may be situated. If too low a valuation should thus be placed upon it, in the estimation of the Assessor, it will be the duty of that officer in each particular tax district to place such value upon it, as the same quality of cotton would demand in that market, under ordinary circumstances of sale. That is, ynder circumstances of voluntary aud enforced sale. The same rule will apply to the articles of wool and tobao3b, as well as to every other taxable article. Cotton of the growth of any year prior to the year 1863, in the hands of manufacturers on 1st July, is liable to pay a tax of 8 per cent. 'Manufacturers selling their own Fabrics by the piece, and other articles, are subject to be taxed as wholesale dealers ? A.lso, to pay tax on theirincome?and joint itock companies aDa corporations to pay cer :ain portion of annual earnings set apart as dividend and reserve fund, according to the ynr nnntnm wiolrln/1 nn fho Oftniffll Cotton in Confederate States, hypothccacd for goods in Europe, is liable to tax un ler Sqc. 1st. The goods so obtained, that s, their gross sales, are alsG liable to 21 per ?cnt. tax when sold iu the Confederate States. If first sold by an auctioneer, wholes ;ale dealer, or commission merchant, the proceeds will be chargeable with 2} per cent ax, and an additional 21 per cent, will be wid by the ne*t person selling, and so on, intil they reach the consumer. The net jrofits made by each business, person or firm idling them, will also be taxed as income inder Sec. 8, if the income of the seller, toui all taxable sources, exceeds 8500.?Cotton factors are commission merchants in jontemnlation of the law. Commission Merchants and others taxable under Sec. 5, 24th April, 1863. The specific tax is for the year ending 31at Dec. 1803; aud the liability to pay the per aen:um in gross sales or profits attaches from ind includes the 25th April, 1803, the date if the act. Credits.?Sec. 1st, taxing credits, is to be construed in connection with sec. 8, taxiog iucomcs. The scheme the law is to lay ati alternative tax of one per cent, on capital, or 5, 10, or 15 per ceut. on incomes, [t is not designed to tux capital ana again the interest; and this is the idea conveyed by the law when speaking of credits ''upon which the iuterest hap not been paid. All interest received during the year 1803, is subject to income tax, aud no capital tax is, therefore, designed to bo laid upon the credits producing that interest. I he rule thus furnished, it follows that the one per cent, tax is not laid on credits upon which the interest has been paid and duo up to 1st July; but when the interest has not been paid, the tax'falls upon the capital. V illUU U1 Cl UU Ilo 10 uuuouucu L'J UiCUU I the principal and interest, if not raid, of all' solvent credits, and the estimated value of credits that the holder will swear are not worth the principal and interest. "Credits employed in a business the income of which is taxed under the act" are exempt from the capital tax of 1 per cent. To be entitled to exemption, the credits must form part of and be exclusively used in carrying on the business, and the money derived from them must also be so exclusively used when collected. In case of Confederate or State bonds and stocks, where the interest is payable at stated periods, and has been" paid up to the last stated period when it fell due, and the 1st of July intervenes before the next stated period arrives, the credit is not taxed as capital, but the idiolc interest during the year must be returned as income j on 1st January next. Credits include all i unliquidated demands, such as opeu ac-! counts due and unpaid, which are to be j taxed according to their true value, on July 1st, 18G3. Currency.?The words "other currenc7," , as used in section 1st, arc construed to mean all individual or corporation notes issued for: circulation, and generally received and ased i 1 as currency or a medium of trade *in airy community in the Confederate States. .Distillers.?-All pereow pr partnerships who distil] or manufactureijifirftuous liquors for sale, arc distillers witbfcl the meauiugof Art. 8, Seo. 5, Tax Act, and whether they distill exclusively for the Government on contract, or fdtf others, are liable, to the taxes imposed upon distillers by the Act. Where a pefsotris engaged as a regular distiller, he is required under-Par. VIII, Sec. 5, to register as such, and to pay the specific tax of 8200 and 20 per centum on the gross sales. He will be authorized to sell his spirits without making any other registry, or payiug any other tax upon sales (always saving and excepting the tax on net income.) To distil fruit for 90 days dr less is the lesser privilege, aoi^is merged into the greater, where a regular cfisRIler distil fruit; therefore, a regular distiller registered as-such, has to pay no additional tax for the privilege of distilling frpit; but he may, on the contrary, uuder his registration, > 1 ?? 11 O A?! 1 . . _ _ J iL *. uisim iruu or unyinmg eise, ana me spirii derived therefrom when sold is subject to the 20 per cent, on its valae just like other Spirits. But those who only still fruit fo/ 90 days or leBS, pay only 850 specific tax for- the time so engaged (not to exceed 90 days) and 50 cents 'per gallon for the first ten gallons, and 82 per gallon on all spirits distilled beyond that quantity. Duelling Houses, tfce.?Every porsbn owning dwelling houses or building lots in a city, town or village, if not actually rented to another, whether ocoupied by hiobself or not, will be required to jfty an inoome tax upon the estimated annual rent. This does not apply to uncultivated lands in the country. The Act does not tax the estimated rent of lands not cultivated, or dwellings or other buildings not in the city, town or village. Eating Houses.?If a steward's hall, or boarding house for pupils of a school, belongs to and inures to the sole use and profit of the school; it forms a part of the inoome j of the school, and is not taxable as an eat- j iog house. If the principal of a school, not being the proprietor, but receiving a stated salary, keeps a boarding house for pupils ou bis own account, six or more boarding with him, then he is deemed to be the keeper of an euting house, to be determined by the amount of estimated or actual annual reut. .* Gambling Houses.?The income and profits of gambling houses not being exempted by the Aot, are subject to the tax. This docs not legalize or license gambling. If a tax-payer holds, on the first of July a sum of mooey, be is bound to return the 1 amount, and pay thereon a tax of one"per cent. The law does not inquire how he came to possess it?whether by lawful or unlawful practices. He may have stolen it, yet the receipt by the Government of a tax thereon would not legalize the theft. Income. ? Persons returning income, should return income and.profits derived from every investment of labor, skill, property or money, aod the income and profits derived from any source whatever, except j salaries. The interest on Confederate bouds j is an inoome derived from the investment : of monev and tlicrofore is taxable. So is the interest on iuterest hearing Treasury j notes. Income from all sources, with the ! exceptions specified in tJie tax r.ct, should j be returned to the assessor. When a joiut j stock coippany or corporation reserves the portion of their annual earnings set apart as dividend and reserved fund, and pays the same to the collector, as required by article G, sec. 8, Tax Act, then the dividend paid to the stockholder shall not be estimated as a part of his income for the purpose of taxation. Interest bearing Treasury notcs^eiog currency are taxed one per cent, by sec. 1, including the interest which is'taxed as income. Income and monies of schools, colleges, &c., are exempt; if the teacher is proprietor, the income and monies derived by him from the school arc exempt; but if he is not the proprietor, but employed at a salary, his salary is not exempt if above ?1,000 per annum. Liquors sold by commission merchants for others pay the same tax as other goods. But regular wholesale or retail dealers are prohibited from selling liquors, under their registration as suoh, and if they sell liquors, will have to do so under separate registry, paying the tax of five of ten per centum a9 - * 1. toe case may oe. Manufacturers of saddlery, harness, &c., dealers in same, selling artillery harness to the Government, decided to be wholesale dealers, and liable to registry and tax as snch. ' Manufacturers of all goods, wares and merchandize, whether foreign or domestic manufacture, are liable to a tax of 2$ per centum on their sales. Therefore, nails, candles, cotton and-jyoolen goods, cotton yarns, flour, shoes, boots, hats, clothing and other articles of domestic manufacture are subject to the tax, whether sold by the manufacturers themselves or their agents. Manufacturers of* firearms for the Government, who sell to it under contract, are deemed wholesale merchants or dealers under the act, and taxed accordingly. The income derived from the manufacturing business is also taxed by se'e. 8, Tax Act. Merchants' Commissions.?Par. 13, sec. 5, Tax Act, only exempts the sales of agricultural products, when sold by commission merchants for tho producers themselves.? The sales of negroes, whether sold for the nnvunn a XoVin VlJIVO f OfTl nP pClOUUO n "V mmi V iMIUVM UUWUi^ V* WMVVVJ are mo* exempt. Naval Stores, salt, wines, and all the other articles enumerated in section 1, and agricultural products of the growth of aoy year preceding the year 1863, ana not necessary for family consumption, for the unexpired portion of the year, subject to a tax of 8 per cent. It. is immaterial in whose hands they are found on 1st July; the person then holding, possessing or controlling them, is bound to jreturn end pay the tax on them. Officers.?Under the 39th Section of the # Assessment Act, no person is .eligible to any of the offices enumerated in the Act under the ago of forty, unless he comes within one or tho other of the two classes of persons named in the latter part of the section. Persons under the age of forty, j who have furnished substitutes, and who j have not been disabled in the military ser- | vice, or declared unfit for military duty by i the proper board, are not eligible. Neither j is any person under the age named eligible j unless he is within one or the other of the ! exceptions. Produce.?The proceeds of the sale of ' produce coosigned by the producer to com- j mission merchants, and sold for account of ' of the producer are not taxed.Returns.?A person owning taxable prop- j erty in a State other than that of his residence tnuat se? thatf it is dtlly returned in ] the Tax District where situated?be may | make the return in person or by ageDt, but he cannot make the return to anv officer of i another State. Salaries of Ministers of the Gospel and i Teachers are taxed under Sec. 7 of the Tax Act, if they exceed 81,000 unless the minister is employed in the military or naval service of the Confederate States, in which ! case his salary is exempt. Any person, j other than those mentioned in the excep- j tioos in Sec. 7, receiving two or more sala- ' arieS from different sources, amounting to- j gcther to more than 81,000 per annum, though each salary may be less, must return the aggregate and pay tax thereon. Slaves.?The estimated value ot the annual hire of all slaves, not engaged in the cultivation of farms, or some other business, the profits of which are taxed as income is also to be taxed as income. And this includes all house and body servants, whether in town or the country, gardeners, cooks, nurses,' &c. If negroes be engaged partly in house-hold and partly in planting duties, it will be proper to include the value of partial hire for household work. Slocks atfd money credits sold by auctioneers are liable to a tax of one-fourth of one per centum on gross account of sales. No tax upon sales of such stooks, &c., when disposed of at private sale. Sugars impressed in the hands.of commission merchants, aud the price thereof fixed by commissioners under the impressment laws, are liable to a tax of 2} per centum on the sales,' though under impressment, beiuft legal sales to tho Government. Where sugars dr other property is seized by the Government, the sale is not effected until the price thereof is fixed by the appraisers, and paid. It is the payment which consummates the sale. Tobacco.?All tobacco manufactured or nnmaDnactured, grown prior to the year 18G3 is taxed 8 per centum, by sec. 1st Ta|^A.ct. The manufacturer of tobacco is not considered a producer in the contemplation of the law, and commission merchants are liable for the 2? per cent, tax upoo sales ot tobacco tor the manufacturer. Valuation of Credits ?The valuation of credits means the principal and interest due to July 1st, added?that is, if the credits be solvent. If they are not solvent, the tax payer will be required to state under oath and they will be valued according to the best evidence the nature of the case will admit of by the Assessor* All taxable subjects, whether capital, property, income, or anything else, must be assessed and valued according to their value in Confederate notes. If the holder of a credit refuses to endorse-his willingness thereon to receive Confederate notes in payment of such credit, he thereby proves that he values it at a higher rate, and, according to the provisions of Seo. 24, Assessment Act, in that case it will be tba duty of the Assessor to regard the credit atf representing so much silver or gold, and to assess it as he would silver or gold coin at its regular market value on 1st July. If, however, the holder will endorse upon such credit his willingness to receive Confederate note.s in payment, it sball not be taxed'at any higher rate than the amount it may represent in Confederate notes. Wool, produced io 1803, is to be taxed ! in kind : and the farmer is not privileged to commute by paying the estimated value thereof. The product of wool produced any year prior to the yerr 1863, pays a tax of 8 per cent, ad valorem. Negroes and Confederate Money.? The Columbus Sun asks, why should negroes bring from 61,000 to $1,500 more in Confederate money than in any other, when the value of both depends entirely upon our success in this war? The oolvenoy of the one cannot fail without entailing the loss of the right of property in the other. There is a reason for the high price of specie, of merchandize, and all articles of foreign manufacture, which wc need not repeat; but where is the reason for laying out Confederate notes in negroes as "a safe investment" ? Negro property is exposed to dangers every day, which can, by no possibility, effect the value of Confederate money A single raid of the enemy, sweeping through North Alabama and Georgia, may oocur any day, and result in the loss of thousands and millions of dollars in slave property; but our Government is still intact, our armies in fine condition, and the prospect of ultimate success hopeful. 1 here is really no good cause to distrust the currency, unless we entertain gloomy apprehensions of the failure of oar cause; and if the cause fuils, our right to property in slaves fails simultaneously. Coufederate notes, bonds, stooks and negroes tvill all go | together, and our lands will soon follow. ? 7 HSt. ? Katadids.?A friend who has kept a j tolerably correct record for several years, of the appearance of the above noisy insect, informs us that they did not appear this year until the 19th July, and that is a pretty good index to the time when the first frost will appear, to wit, about the 19th of October. They generally live about three months and then disappear Our friend thinks we will have peace after the 19th of October, if not before. In this hope we I o know all oar readers will heartily joia with j p him that an event so desirable may take i e place.?Salisbury Watchman. i t Legislature of Alabama. t Atlanta, August 19th.?The Legisla- p tare of Alabama met to day In Extra Ses- <j sioo. ' j The Governor's Message was presented fc and read. \ 8 The following is asynopsi*: For obvious reasons this communication is confined to the subject of military defence. Oh ac- 1 count of the new and superior numbers of i the enemy on every theatre of the war, the j t President wisely called on the States for j t their relative proportion of the reserves. J t The military requisition on Alabama is ; a 7.000 meu for six mooths' service; but be-! 1 fore the draft came the President's Proc- 1 lamation, calling out all uDder 45r-which a class alone oomnose the militia of the State, i E !The Governor reviews tbe question, and t classes tbe exempts under State aud Con- v federate enactments, and tbe substitutes in ^ tbe army. He has no means of ascertain- t ing tbe number of those classes in the State,'t bu.t it is supposed there aro several thous- c and. The Militia organization pertainiog ; c to the State Legislature, it can determine ; v who it shall exempt. All not exempt by ! a enactment are liable to militia duty, includ- j t ing those having substitutes in Confederate ! t service. 1 Additional legislation is necessary to give i efficiency to the military code of the State. 1 The Governor recommends that the amended law embrace all between the ages of 16 and 60, including persons who have ; ( purchased substitutes, persons of foreign j 1 birth domiciling witbin the State, and all j 1 who have evaded the just requirements of' j the Confederate Government. a tie also recommends a plan ior tne lm- ' provement of the militia, and extending the | military power of the .Governor. If every 1 man id the State were embodied in military a organizations the State would present in- 1 superable barriers to incursions by the ene- ( my. Stragglers and deserters are condem- 1 ned. He recommends that the officers'of r the State be charged with the duty of ar- ^ resting them, and that the judicial officers ^ rigidly enforce the penal laws against ab- * bettors. He pays a tribute to the memory 3 of Senator Yancey, and expresses regret 8 that his eyes could not behold the success ^ and grandeur of the new Confederacy. Alabama has and will cheerfully respond to every demand made upon her so long as our unnatural foe perseveres in his unholy crusade. We may be invaded. The peo- 1 pie will not give way to alarm but will ^ nerve themselves for undying resistance to v a despotism which has decreed the emancipation of our slaves, the confiscation of f our lands and the subjugation of a free 1 people. God in his providence will not a permit such a calamity. a Tho Senate passed the following preamble ^ o n rl rnarvlnfiATic UUVI 1 ^oUIUllUUiJ J Whereas, it is the opinion of this Gene- 1 rul Assembly that the people and the army ^ have lo9t confidence in Gens. Holmes and Pemberton : without questioning the'inte- * grity, patriotism or loyalty of either of said Geuerals, 1 ..Resolved, That the interest ofthescr-' vice and the good of the cause we so dear- f ly love imperatively demand a change in 1 the commands 'of those respective Gene- i rals.' i Resolved, That the .people of Alabama (. hereby pledge the entire resources of the ; 11 State, to the last dollar and to the last man, j , t to successful prosciltion of the war now be- ' iog waged by the North for the subjugation j of the Confederacy, aud we will never yield i * the contcst until we have achieved the ac- ! knowledgment of our independence as a J separate people. - ! Resolved, That the Governor transmit a j1 copy of these resolutions to the President I P of the Confederate States and to each of our, * Senators and Renrosentatives in the Con. i ?r ? I federate Congress. I - ?+? J Governor Vance. i ^ The arrival of Governor Vance, of North ' n Carolina, in this city has been announced j in the papers. lie conies, no doubt, to i confer with the Confederate authorities on . matters of general interest to the country. 11? The governors of the Confederate States are all true to the causa of the South Gov. Vance occupies a position of some ? peculiarity not free from embarrassment; but during his administration he has proved w his devotion to tho Confederacy in a very Q' signal manner. There is in his State a party not large, it is true, but countenanced * and encouraged by a treacherous press, , characterized by iogenuiiy and .energy, P which has by side^ winds and cunning as- as saults on special mfeasures of tho Government endeavored to throw obstacles io the wav of recruitim? tho armv ai.d of tho or I 01 dinary administration of public affairs j n' The bad principles and bad motives of this' press have possibly exerted some evil ioflu-1 g( ences"; but, we are sure, to a very limited j extent. Gov. Vance having received some i indications of favor from thi3 obuoxious quarter, it is reasonable to suppose that it was counted upon that he would make some ^ concessions in return for it. If such was ^ the expectation it was doomed to disappoint-; ^ meDt j for Gov. Vance has proved to be one I re of the most true and firm of leading South- j ern men. He is worthy of North Carolina i te and the South. His State has sent her | sons to every battle-field, where they have j won undying fame for their good old moth-1 |je er, and ho has'upheld the authority .and the j cause of the Confederacy with a firmness and consistency' that challenges our adrai- q ration and commands the generoos confi- p( dence of the nation. 0. Under the chief magistracy of Governor ! e3 Vance, the State of North Carolina has [ (j given renewed assurance of fuithfulness to tfc the oommon cause, and moreover has afforded proofs of wisdom in the administra- j tion of public affairs that will assist in main- ol taining the good aame and credit of the ot ommunity of States. The old State ocouies a position on the map that gives her special'importance in the crisis, and ft is, berefore, all the more gratifying that she aaintaios her ancient renown for bravery, lonor, and true loyalty. She Will never irove anfaithfol to her confederates in the lay of trial, and may be always relied - on n every exigency which demands the exhi* lition of the virtues of manhood and contancy.?Richmond Dispatch. Evans'South Carolina Brioade.? U*ter eighteen months of active campaign* ag, daring which period they have wed heir blood freely in all bat three States of he Confederacy, this Spartan band is in a leighboring State bareheaded, bare-footed inil io rags. It is oot the fault of .the galant soldier who leads them that this is so. lequisitions and appeals have been made, md the only articles received by them for nany months past have been given to them >y ladies in Richmond and elsewhere. If <re are corrootly informed, means are at i A i iv . . ?_ ? s ' ? (1 ior relieving tneir warns, ad oraer o the Assistant Quartermaster in charge of he clothing Bureau here will malc&thetn :orafortable in fifteen days. The conduct if this brigade is exemplary. Their offioors ouch tliat they never croak and grumble, ind confidently believe that they will denolish twice their number in a fair fight, if hey bad to go into action in their shirt*.? Cwo weeks respite and a supply of clothing s all that is wanted.? Charleston Mercury, L8tli ihst. A Goud One.?When our army entered jhambersburg, Pa., some of the Union Ur nales of the town, relying on their sex and he gallantry of the rebels fof protection, atfed the troops from windows and doors is tbey passed by. There was one of these vomeo whose toDgue, we suppose, eoqjd ioi ao justice to tue occasion, wuo nourshed from her bosom a'small Union flag, md who, standing in u door, made all manler of ugly faces at our troops as they marchid along. But her ladyship "caught a artar" in makiog a mouth at a tall "ragged ebel" in the ranks, who, fixing bis eyes in lisdain on the flag that waved from her ireast, exclaimed, "Madam, you bad better ear that thfng from your bosom?we rebeli re hell, on storming hreast-wosks!" #This o completely "took her down" that she laso't made an "ugly face" since. Milton (N. C.) Chronicle. * The JJew Governor op Alabama ? ?he Savannah Republican has the follow g paragraph relative to Hon. Thomas H. Vatts, the present C. S Attorney-Geneifflj rho has been elected Governor of Alabama: Mr. Watts has for ifiany years at he head of the Montgomery bar. Early n the present struggle he buckled on his rmor and was chosen to the command of a Alabama regiment; whilst discharging lis military duties on the field he was Vie* en by President Davis to a pest in his Cab* net?that of his legal adviser, or Attorney General of the Confederate States?whose luties he has discharged with sigaal ability nd promptness up to the present time.? le is a genuine patriot, and for fighting his war outy St every cost, to complete iolepeudeoce. Both Alabama and the conn* ry may safely trust him in his new post* ion. Pay Taxes in the Old Notes.?The tiohmond Whig makes a good suggestion o the following. We cordially second it: Business men are now called upon to pay he specific tax, due to the Confederate Government, under the tax bill of last sesion. Thoso who defer payment until the d of September next will have to pay a ouble tax. We again jnvoke the attention f tax payers to the expediency of paying bier dues in the Treasury notes issued rior to December last. Let everybody id in getting rid of this currency, whioh, eing taken by some and rejected by othrs, is a source of*general annoyaace, as 'ell as of injury to the Confederate credit. Fill not the brokers aid the people in thisv latter ? The Tax in Kind.?It 19 well known , ) all that Congress, at its last session, levid a tax iu kind on the products of the irtb. It is the doty of oar planters to pay lis tithe, opon suoh crops as .have been athered in, at the very earliest opportunity. >ur armies are now needing the provisions hich these tithes will furnish, and ought ot to be deprived of them a moment longer lan is sufficient to get them to some depot here they can be shipped to the order of le Government. Besides, a jr.omptcoraliance with the provisions of the law will ivc the Government ranoh expense and' ouble. We say to all who havtfa "tax in ind" to pay, do your duty patriotically at ice, with the least possible delay. Do ot wait to be called upon and forced to doit. Where is Morton??As most of the outhern despatches are dated at Morton, may interest the reader to learn tbat [orton is in Scott County, Mississippi, >out thirty four miles from Jackson and xty from Meridian, lying exclusively on le West side of the Southern Railroad.? he village par excellence is but a poor afir, consisting of a few straggling frame iQi^onnaa limit ltlra an mono nfhai* mil. UH4VUVVO I/Ultv 1IOU OKJ iUHUJ vvuv? ? iad towns, but with little use for arohictaral system of convenience, and scatred over the abrupt hills of the loctis in 10, apparently the pleasure of the first ittlers. KiT There is un establishment in Atlanta, a., which turns out 1,000 artificial teeth sr week. All the materials employed, ich as metal, tale, kaolin, felspar; with ccej>tion of plaiina, are prodaced in the onfederaoy. Messrs. Brpwn <5c fla&se ere ie enterprising proprietors. ? B&" "One half this congregation," said an! d maid, " are born to be the wirth of the ;her half, and the mothers of all the vest.0