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. fpttpm paiteg. A. WA3D "8THIKES ILE." Salt Ktter Borins, ?, 65. My Deereat Betsy Jane:?Here I am earn, as Sliok as Greas, oat of the reaoh of the "slings and arrears of oatragis forohune," as the Poit sez. Ef anybody en-, qwires to Baldinsrille about Artemus Ward, that used to be some in the Show Biznea, say to them with a Tear in. thy I, Artamemoos (that's the Greek spelj of my name,) the great showman is dead?that is, to ignoble persoots. Tell them Artexhos is no more Artemus, but a "body oorporated tell'em Betsey Jane Ward is no more the wife of the Captain of the Baldinsrille mil. lishy, bat a lady. Betsy Jane, I've struok ile 1 I'm as -riteh as Creasas. My ile will start up in a. stream 2 hundred feet Hi, and as thick as the main mast of the ironsides. - O Betsy what a site or mean work I've dun in my past career I To think that I used to handle the Bo Constrictors an other reptile snaiks, in my show, an all for no tue. I get poor, and poorer, while the shaiks and' tigers get fat; and at larst the peaky xebs confiscated my show, an "Othelly'i occupation, was gone." This is a kold world, Betsy?Particularly ? ? whar theris no ile. When I got poor (oauz how I was ta good natared like farther Abram, and let the boys intu my show without payin) even my monkey made months at me, an I was a wax figger meself? that is, I was patienoe on a monument. But no^ body "saw it" but me. Now its different Shakspeer, or some otherwise theolognm sed ram is born grate, some win grateness oy a pack of cards or a horse race and the rest git big by axid'ent. Now I didn't win it, or git it throst onto me, but I bored it oat the sttms of Salt River, with a government orgor. m Bonn is of two kinds?borin for the corporations (that is for the money) and afterwards for the ile. Wal, yon see I bora myself outof A. Ward into a grate Company, called the "Oleaginns Saline Carboniferous Indication Manufacturing Company." I tell yon privitly, it took splendid. We?that's me, and Artemus and Artimeons & Mr. Ward?opined an offis, and from Mondy morn till Sundy dawn we bookt the shares. Our opmpany was organized to wit?it had 17 milluns of shares at 3 cents a share, and 1 oent "reserved for working capital." ***-? ?W a fnl/1 f)ta Jf C JJUOUIfCU QTCITUUUg. IT u IUIU truv nooee boj8 and other contrabands that we had the "royalty" and "fee simple" of the 'ile on Salt River. We told 'em we was op' poied to aristockrisy and big shares. We told 'em the shares was "limited"?so they was, to oar'treasury. Oar shares went up to 17 dollar and 14 1*2 cents in 14 days! We jwld oat an started anv ther, an this was the way we went on, till the vale of Salt River was bored like a pepper Box. Betsy Jane, I'vegav yoathe modis operandy of striking ile. The man wot got rich on wot 9 talers gov him, aa inscribed patriotickally on his Baggy, "Nine Talers Maid tcun man" was a fool long side the Wards. I'm comic to Baldinsville soon to ? stop op thine ondistingoisht career, and open in Boeting a establishment worthy of Betsey|Ja^e. Zeke Biglow to make a Coach 4, and pat on the panel a Orger as . .big as a main mast of a ship. I in ten to make the Codfish riggins pale there ineffectooal fires, as the postle says. The Artemus corporation sends the a oleagenius farewell kiss. No more at present. From thy dearest lav. Artemus Ward. JUDICIAL FUN. ? "In the town of Plattsburg, Clinton "&t? m? v rrtn-o fkon q V/UUUbJTj Xicvr IVl&j wuigiiuuig tuviv wiku ? few years ago, while the court was in session, a case was called which involved some very 'nice points' in respect to the character of a rather rough sort of fellow. When judgment was rendered, he was so enraged that he sprang'to his feet, and shaking his - fist at the Judge, swore that he could buy , such a oourt as that for a peck of beans! The Judge, after roariDg a great roar at him, told him be should fine him five dollars for contempt of court. The poor fellow knew not what to do,% as he evidently had no such article about him aa five dollars in money, and the law in those days pitch- j ed a man at once into prison if he could not pay. He turned and begged a lawyer who was sitting near to help him. The lawyer rose, and, addressing the Court, assured the Judge of the fellow's penitence for the offence, and besongbt him to exerobse, if possible', his clemency in the case. The Judge slowly yielded, and expressed a willingness to let it all drop if the fellow would make a Humble confession there and at once. Whereupon he arose, and with unmistakeable marks of sorrow confessed his sin, and begged to be forgiven. The Judge accordingly said it ahonld end there. ThS fellow, still standing, repeated the assurance of his sorrow that he bad rated snch a court so low as to affirm that he 'could bny it for a peek of beans. 'Twas wrong,' he said, <all wrong; bnt,' said he, 'if I had said a half bushel, I wouldn't have taken it baok?never /' "la circumstances pot altogether dissimilar, though not at the same place, daring the sittings of a oourt, a couple from 'the upper ten' desired to get married. With a view to having the ceremony done rather extra, thej.decided on having it performed by the presiding Judge of the court. The 'gentlemen of the bar,' together with many from the upper circles of society, were invited, and other things arranged with a view to some little .display. The Judge with hflnominccravitv entered. aocomDanied "" o D '?J / * by his associates, breathing freely and calmly, and endeavoring to leave the impression that all would be right when he should be called on to perform. The parties soon entered. After a brief though somewhat painful silenoe, while the guests were endeavoring to regulate themselves so aa to see and hear conveniently, the Judge slowly rose, and addressing the parties, said to thorn, 'You do, each of yon, solemnly swear that the testimony?' Here there was a long panse, the Judge discovering that he was a little under mistake as to the place, and some other circametanoes. He sorted again, after clearing his throat: 'You do,.eacu of you, solemnly swear that the verdict you shall render?' Another pause, muoii longer, aud made somewhat more painful by several titters and a giggle I or two, whioh it was evident ooald not be prevented. He started again, this time bound to be right: 'Now I lay me down to = sleep,' said he, with becoming gravity? . then paused again; and then pronounoed 0 them 'man and wife !' and sat down." p A Negro Town with Negro Ovitcers.?Mitohellsville, it most be remembered, is the negro village on Hilton Head 0 Island, regularly organized with negro officers, and enjoying its Counoilmen and Sa- a pervisor, whom their constituents insist on 0 styling Alderman and Mayor. The "alder- ti men" settle disputes concerning claims for personal property. Before one of them came 1c a disconsolate negress. Her hen had been , t( stolen, and Gawky Sam was the boy who a did it. The boy was summoned, the eviJ nnoo ma nlaorls mnrlo nnt. .i UCilUU UOOiUj KUV WWWV n WW V4V??.J j and two dollars fine imposed. Bat here <j stepped in another Alderman, who added 6l another dollar to the fine. Before the money was paid still another managed to get the j? cue before him, and imposed a fine of five j? dollars. By this time the Supervisor j? ("Mayor") heard the story and summoning all the parties, inquired : "Uncle Ben, why did you tine de boy 1? two dollars ?" a "Well, sah, de case was ol^ar; de hen 6 was a mity fine, fat un, and I reokon she n worf about a dollar. Den, sir, nobody onghtub be 'lowed to steal for Iobs dan a v dollar no how. So I made him pay de wuf ti of de hen to de owner, and a dollah for t! stealin' beside." "Well, 'Cl'lerklis (Anglice Unole Her- tl oules,) why you nake de fine tree dollah ?" ri "Well, de hen war wuf a dollah easy.? fl Den de boy ought to pay a dollah for steal- a in' anyhow. But den, sah, dat hen war a layin' eggs, and if dat Gawky Sam hadn't _ done stole her, de eggs she'd a laid 'ud a. j? been wuf 'tleatst 'nuther dollar by dis ti time!" ' * !, * it.. ?t !i r 1.1 .Ludicrous as was toe solemnity ox tuese proceedings, they were nevertheless, of value, as showing inherent ideas ofjnstioe. *Cor. Cincinnati Gazette. iimi n A Wife Wanted.?A fellow in Aroos- t( took oonnty, Maine, answered an advertisement, representing that he ooold furnish h any person with a wife. The advertiser re- tl plied, directing the writer to a neighboring r asylum for idiots! - The same youth, not p at all abashed, whose name is John Morris, q Speaks of himself as follows : "I am eighteen years old, have a good tl set of teeth, and believe in Andy Johnson, 0 the Star Spangled Banner, and the 4th of ? July. I have taken up a State lot, oleared t< up eighteen acres last year, and seeded ten D of it down. My buokwheat looks first rate, and the oats and potatoes are bully. I M have got nine sheep, a two year old bull v and two heifers, besides a house and a ^ barn. I want to get married. I want to buy bread and butter, hoop-skirts and wa terfalls for some person 3f the female per*' Q suasion during my life. That's what's the matter with me. But I don't know how to doit." ' "J t> b | I?* Judge Griffith, on the bench in Ga., appqinted a crier whose want of sense was v more than made up by the size of his voice. a A young lawyer of the bar, with .more fun ^ than legal lore in him, was fond of playing off jokes upon him. So one day the judge A ordered the crier to call Jabez Logue. ti Tbe lawyer, stepping behind the erier, b whispered, "Epi logue" in his ear. tl "Epi-logue 1" shouted the crier. . S "Mono logue." said the lawyer. I "Monologue 1" cried the crier. "Pro-logue." tl A-O it. : a:II J ,,Tt 1 auu li-iu uner ?uii unuu "J iuiuuuc . ^ "Dia-logue." <j And the pertinacious crier shouted "Dialogue !" at the top of his voice. . h Discouraged at hearing no response from b the Logue family, the crier turned and said to the Court, sitting in mute astonishment it at the stupid crier's calls: . a "I've called all the logs in town, and y never one of them i9 here to speak for him- ai i self." T ***** _ n Igi, A gentleman on a visit to Washingten, one day Very ooolly opened the door of the Senate Chamber, and was about to pass a: in, when the door-keeper asked,?"Ato you w a privileged member ?" K "What do you mean by that ?" usked the a] stranger. ? p The reolv was. "A governor, an ex-mem- ? % f ~+ ' ? ' TT berof Congress, or a foreign minister." The stranger replied that he was a minister. tj "From what court or country, if you ^ please V* asked the official. p Very gravely pointing up, the stranger p j replied. "From heaven, sir !" 0 To this the door-keeper waggishly re- D marked . "This government at present holds 0 no intercourse with that foreign power." W3T A clergyman in South Carolina was ^ preaching on the disobedience of Jonah, j when commanded to go and preach to the Ninevites. After expatiating on the consequences of disobedience to tbe divine commands, he exclaimed in a voioe that ^ D passed through the congregation like an electric shock, "And are there any Jonahs here ?" A negro present, whose name was * Jonah, thinking himself called on, immediately arose, and turning up his white eye f to the^>reacher, with the broadest grin and ' best bow, answered : . "Here be one, massa." P "Why do you not present yourself as n a oandidate for Congress ?" awaked a lady of her husband, who was confined with rheuI - ! a matiem. i ~ "Why so, my dear ?" * ? "Beoause," resumed the wife, "your lan- a guage and actions are truly parliamentary. ^ When bills are presented, you either ordor 0 ! them to be laid on the table,, or make a mo- a | tion to rise; though out of order, you are 6; ; supported by the chair; and often poke j ^ your nose into measures whioh are calcula- j' ted to destroy the constitution." ' ^ j fcl ggk, "Sonny, who's your father?" "Mr. ' si Jenkins." "What Jenkins?" "The Jen-1 i< kins what kioked you yesterday for saseing ! si our servant girl." It is unnecessary to say a : the examination stopped there. , P i One asked why B stood before "C ? o Because, said another, one must B before j p i he can &. lb W%pi&2 fethmags. ? "When I am a man" is the poetry of hildhood. "When I was a ohild" is the oetry of age. ? Why is a watch-dog larger at night than e is in the morning ? Because he is let ut at night and taken in in the morning. ?An Irishman, who had been fined sever* I weeks in succession for getting drunk, Doly proposed to the judge that he should ike him by the year at a reduced rate. ' ?It is estimated that there are now at tast 80,000 copies of the Bi)>le in. ezisiUoe and yet how ignorant many people re of its contents. ? Sydney Smith said there were three lings which every man fancied he could o?farm a small property, drive a gig, and flit a newspaper. ? It is the opinion of the dootor that the iwyer gets his living by plunder, while the iwyer thinks the dootor gets his by "pilige" ? When the stopper of a glass decanter i too tight, a cloth wet with hot water and pplied to the neok will cause the glass to xpand, and the stopper may easily be rejoved. ? A rioh journeyman printer is found out rest. He is being exhibited with ringliled monkeys, wild hogs, shaved horses, bree legged calves, and other trinkets. ? In the Frenoh army the soldiers during be winter wear wooden-bottom shoes. The esult is, that the Frenoh army is less afioted with toothaohe and rheumatism than ny army in the world. ? Mr. GripeB, the usurer, to whom a sixense always looked as large as a cartwheel, i in the habit'of holding his breath while be tailor measures him, so that his garments rill require less oloth. ? The Nicaragua flag consists of two blue tripes with a white stripe between them, Ua* Intt-Aw ofwino ia funha qq mirln oa fho fnr. HO tavvw ?vtAO wn*ww wo nawv wo. vMy ?v?-f ler.. Id the middle of the white stripe is ) be a red star with five points. ? A minister oat West advertises, in the ope of making yon people eome forward, hat daring the warm weather he will mary them for "a glass of whiskey, a dozen f eggs, the first kiss of the bride, and a carter of a pig." ? Dr. Lankester, of London, says that here are twelve thousand women in that ity who*have murdered their childreo.? lot a good many brats have been allowed ) grow np there that should have been lurdered. ' ? The Gloucester News tells of a man 'ho lost a favorite cow, and who wound up is eulogy on her by saying: "She was as andsome as a sohoolmarm." It must be a reat relief to know that the question of a shoolmarm's beauty can now be easily deided. ; ? In 1782, an English ship stranded near loohelle, Westohester county, New York. uoh have been the ohanges in the sea that tie wreck now lies in the midst of a cultiated field, thirteen feet above the sea, and ronnd it are 2000 acres of cultivated ind. ? A Western boatman had fallen into the lississippi, and was sinking for the last ime; a comrade who was trying to save im, was about to relinquish his hold, when be dying man exolstimed: "Hang on, lam ! hang on ! I'll treat?I say I will!" t is needless to add that he waB saved. ? Ignorant people ace to be addressed brough the eye. If you want to pass for great man with a blockhead, sport a hunred dollar cloak and a fifty dollar watch* ey. An ignoramus thinks that he, alone as "sterling" parts, who exhibits shirtuttons m.:de of bullion. Make a note. ? The Eastern Argus tells about one of rS subscribers calling at the office, wearing hat which he had worn for the last forty ears ! It was still a good hat, and looked 3 though it would last forty years more.?. 'ho owner said that the changes of style lade'it a fashionable hat everv five or six ears! ? A crazy woman, living near Rydal, was 3ked if she ever saw Wordsworth, and 'hat sort of a mhn he was. "O, indeed," lid she, "he is canny enough at times; nd though the goes booing his 'poetry (reeating his poetry) through the woods, he , 111 now and then say, 'How do you do, fanny?' as sensible as you or-11" ? Stove lustre when mixed with turpenne and applied in the usual manner, is lacker, more glossy and durable, than if ut Qn with any other liquid. The turpenine prevents rust?and when put on an Id rusty stove, will make it look as well as ew. The odor of the turpentine passes ff quickly. ? A young gentleman, very conceited and ain of himself, and who, by-the-by, was ather despised, with a face muoh pitted by lie small* pox, was.addressed by a chap, 'ho, after admiring him for s&me time, aid, 'When carved work comes in fashion, 911 1_ _ iL _ 1 3 l. T i. OU il De luo uauuaumeat rnau 1 ever put jy eyes on." ? The Bev. Mr. Damon says that during residence of twelve years at Honolulu, he id not know of a single instance of a vesel, sailing nnder the Hawaiian flag, that eft port on the Sabbath. Mr. Damon exresses bis belief that the Christian element j more influential among the Hawaiian peole than any other nation that -can be amed. ^ ? A singular mode of robbery has been ejected at Dublin. A man used to send large press by the Liverpool steamers, eaded "this side up." In this prete was compartment in which he hid himself.? Li night, when all was still, he wonld get ot and rob the warehouse of valuables, nd retreating to his hiding-place, would be stfelj conveyed with his plunder to his own ouse. ? In the city of London, one of the conitions of a license to keep a tavern is, that tie keeper shall, without pay, cook and alt a piece of meat for any person desiring ; done- Any particular individual can tep into a butcher's, piok out his steak, Dd see it cooked. The only reward of the ublican for his fire, labor, and salt, is the banco of selling a glass of 11 'alf and 'alf" f ale to the beef-eater. The gratuitous art of the operation has been provided for y law for hundreds of years. " ifcpiii fpscjeU?tt|r. "Abandoned La&ds."?The following extract from a recent oiroolar of the Freedmen?s Bureau explains this term : "All laud or other property within the several insurrectionary States, viz: Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi, Kentuoky, Tennessee, Missouri, Arkansas, Louisiana and Texas, to whioh the United States have, or shall have, aoquired title by confiscation or sale, or otherwise, during the. late rebellion, and all abandoned lands or other abandoned property in these States,become so by the construction of seotion third, act approved July 3, 1864, viz "Property, real or personal, snau do regarded as abandoned when the lawful owner thereof shall be voluntarily absent therefrom, and engaged either in arms or otherwise in tiding or enoonraging the rebellion," and whioh remains unsold or otherwise disposed of, are, and shall be, considered asunder the control of the oodv missioner of the Bureau of Refugees, Freedmen, and Abandoned Lands,-for the purposes hereinbefore set forth, and for the time authorized by the act establishing the bureau, and oe part or paroel of said confiscated or abandoned property shall, be surrendered or restored to the former owners thereof, or other olaimants thereto, exoept snoh surrender or restoration be authorized by said commissioner. Good Feelings.?We know a blunt old fellow in the State of Maine who sometimes hifthe nail on the head more apt than a philosopher. He onoe heard a man much praised for his "good feelings." Everybody joined and said the man was possessed of exoellent feelings. "What has he done ?" asked the odd genius. "He is possessed of the most benevolent feelings," was the reply. "What has he done?" cried the old fellow again. By this time the company thought it necessary to show some of his favorite doings. They began to cast about in their minds, but the eld man still shouted, "What has ho done?" They owned they could not name anything in particular. "Yes," answered the cynio, "you say he is a man that has gpod feelings." Now, .1 1-* ?. i.ll iL.l it... ... geuuoiueuj. ict uiu urn jruu fruau iucic tuc people in this world who got a good name simply on account of their feelings. Ton can't tell one generous action , that they ever performed in their lives, bat they can look and talk most benevolently. I know a man in this town that you would all oall a surly, rough and unamiable man, and yet he has done more aote of kindness in this oonnty than all of you together.. You may judge people's actions by their feelings, but I judge people's feelings by their aotioqs. W3F Very few of our readers have any idea of the number of first-class ocean steamers which, released from Government service since the end of the war, have been bought by private individuals and oom pames, and are noy engaged in tne carrying trade between New York and the various Southern cities. There are now plying between N. York and New Orleans thirty three ooean steamers; Charleston, eleven ;. Wilmington, nine; Savannah, nine; Mobile, six; Newborn, six; Richmond, five; Galveston, four, &o., &c., &c. There are at this time more than one hundred strong, new and well built steamers engaged in this business, with an aggregate tonnage of 113,529. The New York papers state that th?re are now not less than three hundred ves? sels, steam and sail, profitably engaged in oonveying freight and passengers to and from the city of New York alone to the va^ rious seaport towns of the South. No estimate is here made of the trade of Baltimore, Philadelphia, Providence, Boston, &c-, with the South. ? ? Complex Relationship.?A correspondent of Harper'8 Monthly is involved in domestic difficulties. He writes : "I got acquainted with .a young widow, who lived with her step daughter in the same house. I married the widow; my father shortly afterwards fell in lote with the step daughter of my wife, and married her. My wife became the mother-in-law and also the daughter-in-law of my own father; my wife's step-daughter is my step-mother, and I am the step-father of my mother-in-law.' My step-mother, who is the step-daughter of my wife, has a boy; he Js'naturally my step-brother, but because he is the son of my wife's step-daughter, so is my wife the grand-mother of the little boy, and I am the grand-father of my step brother. My wife has also a boy; my step-mother is consequently the step-siBter of itfy boy, and' is also his grandmother, because he is the child of my step-son; and my father is a brother-in-law of my son, who is the son of my step-mother; I am the brother-in-law of my mother, my wife is the aunt of her own sod, my sod is the graod sod of my father, and I am my own grand-father." Reconstruction in Alabama.*?A gentleman recently oocupying a prominent position, who arrived here to-day from Alabama, says that provost marshals have been appointed in every county of the State to administer the oath of amnesty; that the people everywhere, with comparatively few exceptions, express muoh anxiety to take it;' . that the eleotiob will donbtless pass off quietly and with satisfaction to the loyal people; and that the best possible feeling exists be- . tween Governor Parsons and the military authorities. He mentions as an observable fact that the men who were recently in arms are now most in favor of the government, while some of those who were too cowardly to take pari in the war are still the most blatant against it.? Washington Correspondence. President Johnson's Opinion about Affairs at the South.?A Washihgf?r> t. *Via Sf T.nnifl Dfiannrrat ?vu U4apaivu LU fUv ? says that, in answer to the appointment of one of his constituents to an internal reve- . nue office in Sooth Carolina, the President said that he meant to go opoo the theory that there wero enough oapable' and loyal men in that and every other of 4he late rebel States to fill the dfices and reorganize and sustain the State Government. To Remove Flies 'from Rooms.?The following method of trapping flies, as praotised and endorsed by a correspondent of the Irish' Agricultural Gazette, will be found osefal: "A. band-glass commonly used by gardners, (a square one iB the best,) is the Instrument to be used. This has to be covered tightly at the bottom with thick white paper. A ciroular hole, six and a half inohes in diameter, is then out in the centre of the paper, and the glass is placed on three bricks, ower a plate filled with beer, sugar and a little rum, a moderate distance from the infested spot. The effeot is magical; in a few hours the glass is orammed with flies, which, having tasted the sweets, fly upwftd to the light. A oommon sulphur mate)>, made by diping brown paper into melted brimstone, will destroy thousands. The constant hum of inseot life will attraot all to the glass, and the scent of the rum is sure to induce the most fastidious wasp to enter, as ho inseot can resist its powerful attraction.'7 Pardons.?-Up to this time, twenty five thousand petitions for pardon have been received at the Attorney Generals office.? Those who, in the opinion of the AttorneyGeneral, have jnst claims -to Executive clemency are duly recommended and forwarded to the President for his action. It is said, on the authority of an officer of the State Department, that the signature of the President has been affixed to less than one hundred of the applications reoeived for pardons; the number daily announoed as pardoned are simply the names of those recommended and forwarded from the office of the Attorney-General. The President -has exeroised the utmost eaution and discrimination in the matter of pardons, and has invariably rejected all applications unless good and sufficient reasons were produced to show the necessity for Executive olemenoy.?Richmond Republic. The Costs op the Wa? to South Carolina.?In bank stock lost, bank bills depreciated, insurance companies reduced to bankruptcy, railroads broken up, houses, fences, &o., destroyed; in rebel scrip and securities unredeemed; in the losses of mercEants; in the confiscation of estates; in the losses of cotton, horses, cattle, hogs, &c.; in bard cash, silverware, household furniture and farming impliments gone; in bad debts: in the prostration of all business affairs, and in the depreciation of lands, the Charleston News sums op the losses of S. Carolina from the war at the round figure of $150,000,000; and puts down her loss of four,hundred thousand slaves as equal to $200,000,000 more?thus sweeping away three hundred and fifty millions of the four hundred millions worth of property in the State in 1860. , JOl OFJSUJLM^W JJiUUtt. rttU.ni ins iltvr York Tribune.?Extra Billy Smith is a fair specimen of modern Virginia aristocracy as contrasted with the Virginia aristocracy when the Randolphs and the Barbours gave tone to Old Dominion 'society.. He is as illiterate a hoor as. was ever made. He started as a stage driver, became mail contractor, and became wealthy off fraud uloui, extra charges for mail servioes. When, on a triangular contest, he got himself into Congress, the.'Hunters and the Masons turned their baokB upon him. When, two years ago, he was eleoted Confederate Governor of Virginia, the Richmond papers ridiculed him as a drunkard and ajfool. He is now too aristocratically rebel to ask for pardon from "a tailor." Antimony.?One of the early Frenoh chemists, while experimenting with the metal new called "antimony," gave & quantity of it to some hogs. The animals appeared to thrive ca it; in short, got fat.? The chemist then administered a quantity to a number of ecclesiastics, with a vioVr of fattening them up after the abstincnoe of Lent, bat unfortunately they all died, xne astonished Frenchman thas discovered that what was good for hogs was not necessarily good for monks, and hence he bestowed on the metal the name whioh it has ever sinoe borne, anti-moines, or "bad for monks." Emigration to Mexico.?Persons in the oodfidence of the. Frenoh Government distinctly assert that Louis Napoleon will invite emigration to Mexico by offering the most flattering terms. These will embraoe the fullest civil and political franchises, including religions toleration, suffrage, and all the blessings oonferred upon and secured to the Americans. Shrewd operators have, it is alleged, been buying vessels in anticipation of the demand for them for the purpose of transporting cargoes of human beings to the new empire.? Washington Correspondence of the Baltimore Sun. Consoling to Lovers op Meerschaum Pipes.-?Meersohaum is made on a large soale in New York by saturating oorbdnate of magnesia in silicate of soda, or solnble glass, .care in selecting a good quality of magnesia and silipate being the only requisite for sacoess. The profits are immense, as will be seen. Magnesia costs about foranftr.fivn punts nsr nnnnd. and silicate of *"V"V "' ~ r? r 1 soda even less. A pipe made of the "foam of the sea/' as smokers verily believe, costs for material about five cents, leaving the balance for labor. Lively Imagination.?About 10 o'clock on Sunday morning, a coaoh drove up to the New York Hospital, and a patient was admitted, suffering, he said, from having swallowed bis false teeth. The man was in fearful agony, feeling his teeth outting his bowels. The resident surgeon made an.examination, but could discover nothing, f and the man was sent away unrelieved. His teeth Were afterwards found under the pillow of his bed and he then felt relieved^ % J&* An official report of all the American gold received at the United States mint and its branches, from onr first gold discoveries down to June 30, 1864, shows a grand total of 8597,187,784, of which 8556,718,873 came from California; 89,783,071 from Colorado; 89,121,897 from North Carolina; 86,909,375 from Georgia; I r\rir\ / < irom uregon; $z,3UB,ooo irom Idaho; 81,558,874 from Virginia ; 81,352,966 from Alabama; and the balance from i other Statea and Territories * - ? tSf Captain Scmmea, of the Alabama, is :j in New Orleans. . , THE STAMP A&T. 1 ONE OF THE TAX L^WBOF THE U. STATES. t ' ( There are probably but few of the reader* of this paper who know the detail* of the Stamp Act. Yet, there 1* no i law, State or National, the provision* of which are more j important to the people. Here are such of It* proceedings t a* we think will prove most Interesting and Important to j the reader: BOHBDDLB B. V ^ "J ACKOWLEDGMENT?of deeds exempt AFFIDAVIT. 5 cents 1 In suit er legal proceedings , exempt . AGREEMENT OR APPRAISEMENT?for each ' sheet or piece of paper on which the same la , written ~ 5 cenU , ASSIGNMENTS OR TRANS FERS?of mortgage, , lease or policy of Insurance, the same duty a* on ( the original instrument. , , Of patent right 5 cents . BANK CHECKS, DRAFTS OR ORDERS; fco,at sight or on demand ^ 2 cents ( BILLS OF EXCHANGE, Inlakd?draft or order, ( payable otherwise than at sight or on demand, >1 and any promissory note, whatever, payable on -demand or at a time designated, (except bank , notes Issued for circulation, and checks made and Intended to be, and which shall be forthwith ? , presented for payment] for a sum not exceeding , $100 5 cents , For every additional hundred dollars, or fractional , port thereof . 5 cents , BILLS OF LADING?of vessels for ports of the United State* or British North America exempt . Or receipt of goods on any foreign ports 10 cents j BILL OF SALE?of any vessel, or part thereof j when the consideration does not exceed fire "" hundred dollars . 50 cents , ? ? - * -St Al AAA Al nn fcxcceaing ijouv ana noi exceeamg qx,uuu ??jw Exceeding ?1,000, for each $500, or fractional part thereof - - 50 centa Of personal property [other than ship or Vessel] 5 cents BOND?personal, for payment of money [See ar1 . For indemnifying any person for the payment of any sum of money, where the money ultimately recoverable thereupon la $1,000 or less 50 cents vyhere the money recoverable exceeds $1,000, for every additional #1,000, or fractional part thereof . 50 cents BONDS?county, city -and lawn hnnds. railroad and other corporation bonds and script a.e subject to stamp duty. [See Mortgage.] Of any description other than such as are required in legal proceedings, and such aa ore not otherwise charged in this schedule. 25 cents CERTIFICATES?of deposit In bank, sum not exceeding one hundred dollars 2 cents Of deposit In bank, sum exceeding #100 5 cents Of stock in an Incorporated company 25 cents General 5 cents Of a qualification of a Justice of the I'eace Commissioner of Deeds or Notary Public _ 5 cents Of search of records 5 cents That certain papers arc on file > 5 cento Thai certain papers cannot be found 5 cents Of redemption of land sold for taxes . * . 5 cents Of birth, marriage and death 3 cents Of qualifications oAchdol teachers 5 cento Of profits In an Incorporated company, for a sum not less than $10 and not exceeding ?50 '1$ cento Exceeding $50 and not exceeding $1,000. 25 cento Exceeding $1,000, for every additional $1,000, or fractional part thereof 25 cento'' Of damage or otherwise, and all other certificates or documeuto issued by any port warden,' marine surveyor, or other person acting as such 25 cento CERTIFIED TRANSCRIPT?of judgments, satisfaction of judgements, and of ail papers, re- * corded or on file $ cents (N. B.?As a general rule, every certificate which has, or may have, a legal value In any court of law or equity, wiR require a stomp du fc/ U1 o tCiJUl.) CHECK, DBA FT OR ORDEB?for the payment of any sum of money, exceeding $10, drawn upon any person other than a bank, banker or. trust company, at sight or on demand. 2 cents CONTRACT?{See Agreement.} Brojcerr. . 10 cents CONVEYANCE?deed, Instrument, or writing . whereby lands, tenements, or other realty^ sold shall be conveyed, the actual value which does not exceed $600 50 cents Exceeding $500. and not exceedlhg $1,000 $1,00 For every additional $500, or fractional part thereof, in excess of $1,000 50-cents ENTRY?of any goods, wares or merchandise at any custom house not exceedlng$100 In value 25 cents Exceeding $100, and not exceeding $500 In value 50 cents ' Exoecdlng $500 In value . $1,00 For the withdrawal of any goods or merchan- - . . dlse, from bonded warehouse . 50 cents GUAGER'S RETURN?If for quantity not exceeding 500 gallons, ^roes, 10 cents Exceeding 500 gallons 95 cents POWER OF ATTORNEY?to' seU or transfer stoqk or collbct dividends thereon 25 cents To vote Bt an election of Incorporated company 10 cents To receive or collect rents *' 2{f cents To sell, or convey, or rent, or lease real estate $1,00 For any other purpose * 50 cents PROBATE OF WILE?or letters of administration, where the value of both real and personal estate does not exoeed $4,000. ? $1/50 For every additional $2,000, or fractional part thereof, In exeess of $2,000 50 cents Bonds of execfltors, administrators, guardians and trustees, are each subject to a stamp duty of $1/50 PROTEST?upon bill note, check or draft 25 cents PROMISSORY NOTE?[See Bills of Exchange, Inland.] " * Renewal of, subject to same duty as an original note. ' " . ^ RECEIPT?for the payment of any turn of money, j or debt doe, exceeding $20, or for the delivery of ? nnv property 2 cents TRUST DEED?made to secure a debt, to be euituprtliOA ?t^Ay*iyu^) * tf be stamped as a conveyance. WAREHOUSE RECEIPT?for any goods, wares or merchandise not otherwise provided far, deposited or stored in any public or private warehouse,, not exceeding $500 In value 10 cents Exceeding $500, and not exceeding $1,000 90 cents Exceeding $1,000, for every additional $1,000,or fractional pan thereof, In excess of $1,000 10 cents For any goods, ?c., not otherwise provided for, stored or deposited In anypabllcor private warehouse or yard 3$ cents WRITS & LEGAL DOCUMENTS?writs or Other legal process, by which any sultis commenced in any cpurt of record, either of law or equity SO cents Writ or other orlglnar process Issued by a court not of record, where the amount claimed is $100 or over 50 cents Upon every confession of judgment or cognovit, for $100, or over, except In cases where the tax for a writ has been paid ' 50 cents Writ or.other process appeals from justices' courts, or other courts of inferior jurisdiction, to a court of record ' 50 cents Warrants of distress, when the amount of rent * claimed docs not exceed $100 35 cents When the amount exceeds $100 50 cents INSURANCE?Marine. Inland and Fire. Where the consideration paid for the insurance, in cash premium notes, Or both; does not exceed $10 10 cents Exceeding$10, and not exceeding $50 50 cents INSURANCE, Lirx?when the amount Insured does not exceed $1,000 25 cents Exceeding $1,000, and not exceeding $5,000 50 cents Exceeding $5,000 $1.00 LEASE?ot lands or tenements, where the rent does not exceed $300 per annum 50 cents Exceeding $300, tor each additional $200, or fractional part thereof, in excess of $300 50 cents Perpetual, subject to stamp dut}^>s a conveyance. Clause of guaranty of payment of rent, incorporated or indorsed, five cents additional. MEASURERS' RETURN?if forquantlty not ex ceeding 1,000 bushels ? 10 cents Exceeding V$000 bushels 25 cents MORTGAGE?trust deed, bill of sole, or personal bond for the payment of money exceeding $100, and not exceeding $500 50 cents Exceeding $500, for every additional $500 or fractional part thereof, in excess of $500. 50 cents PAWNERS' CHECKS Scents PASSAGE TICKET?from the United States to any foreign port, costing not more than $35 - 50 cents Costing more than $35. and "not exceeding $50 $1.00 For fvpru mtHltlnnnl A50. nrfractionalnmt there of, In excess of $30 ' ' * * SI.00 . GENERAL REMARKS. Revftiuc Stamp* may be used Indiscriminately upon any of the matter* or thing* enumerated In achedule B, except proprietary and playing card stamps, for which a special use has been provided. Postase stamps cannot be used in payment of the duty chargeable on instruments. It Is the duty of the maker or an Instrument to affi* and cancel the stamp thereon. If he neglects to do so, the party for whose use It Is made may stamp it before it is used; but in no case can it be legally used without a stamp; and if used alter the 30th of June, 1864, and used without a stamp, it cannot afterwards be effectually stamped. Any failure upon the part of the maker of an Instrument to appropriately stamp h, renders him liable to'a penalty of two hundred dollars. Suits are commenced in many States by other process than writ, viz: summons, warrant, publication, petition, &c., in which case these, as the original process, severally require stamps. Writs of scire facias are subject to stamp duty as original processes. " The jurat of an affidavit, taken before a Justice of the Peace, Notary Public, or other officer duly authorized to take affidavits, is held tb be a certificate, and subject to a stomp duty of f> cents, except wben taken in suits or legal proceeding*. Certificates of loan, in wfilch there shall appear any "j printed or written evidence of any amount of money to be *j paid on demand, or at any time designated are subject to 2 stamp "duty as "Promissory Notes." The assignment of a mortgage is subject to tbe same P stamp duty as that Imposed upon the original instrument; 2 that is to say, for every sum of five hundred dollars, or 2 any fractional part thereof, of the amount secured by the ' mortgage, at the timex>f its assignment, there must be affix- ? ed a stamp or stamps, denoting a duty of fifty cents. ? Wben two or more persons join in the execution of an ' instrument, the stamps to which the' instrument is liable ~~ under the law, may bejiffixed and cancelled by one of the ^ pomes. In conveyances of real estate, the law provides that the ' gtauip affixed must answer to the value of the estate on ? Interest conveyed. 5 No stamp Is required on any warrant of attorney accom- " panying a bond or note, when such bond or note has of- * fixed thereto the stamp or stamps denoting the duty re- ? quired, and whenever any bond or note is secured by " mortgage, but one Jtamp duty is required on snch papers, " such stamp duty being the highest rates required lor such u Instruments, or either of them. In such case a note or {( memorandum of the value or denominaton of thd stamp affixed should be made upon (he margin or in the oc- s( knowledgment of the insmiinent which Is not stamped. ^ ? ' . tl AN ACT of Congress, to provide Internal Revenue, Ap- 01 proved June 30, 1864, and amended March, 3,1865, Ac. ?j STAMP DUTIE8. ? a, Seo. 151. AM be it further enacted, That all laws In gl force at the time of tire passage of this act In relation tf ui stamp duties shall continue In force* until the first daytSf August, eighteen hundred and sixty-four; and on and sfter la the she first day of August, eighteen hundred and sixty- tr four, there shall be levied; collected, and paid, .for gtd In si respect of the several Instruments, matters aod things men- lc tloncd and described in the schedule (marked 6) hereunto sa annexed, or for or In respect of the vellum, parchment, or ct paper upon which such Instruments, matters or things, or al any of them, shall be written or printed, by any person or tb persons, or party who shall make, sign, Or Issue the same, 0] or for whose use or benefit the same shall be mode, signed, st or Issued, the several duties or sums of monev set down' In Ig figures against the same, respectively, or otherwise specl- ul fled or set Ibrth In the said schedule. w Bsc. 152. AM be it farther enacted, That It shall not be w lawful to record any matrument, document, or paper re- bl quired by law to be stamped, unless a stamp or stamp* of dt the proper amount sballhave been affixed; and tbe record m of any such instrument, upon which the proper stamp or b< stamps aforesaid shall not have been affixed, shall be utter- w ly void, and shall not be used In evidence. re Set. 153. AM be it further enacted, That no instrument, w document, writing, or paper of anydescrlptlen, required U 9 it tow to be stamped, shall be deemed or held Invalid and if no effect for the want of the particular kind ocdesoip Ion of stamp designated for and denoting the duty Charged m any such Instrument, document, writing, or psper, frortded l??al (tamp, or stamps, denoting a duty of equal * tmount, ahall have been duly affixed an4.?ued thereon: Provided, That the provisions of tills aectlon shall not apply n any (tamp appropriated to denote the doty fchaijrod"on * noprietary articles, or article* enumerated in gebedahs C. Sao. 1M. Anile u further enacted, That all official to- * sasffroaE'isiss&sre s> tereby are, ixemp; from duty. ? Sao. 155. Anike it fvrthtr maeud, That If anypetaon ihail forgc^r counterfeit, ot eause^or^procure to Ik forged _ isedPln pursuance of thlj act, orthaU forge, counterfeit, or escmble, or cause or procure to be forged, counterfeited, )r resembled, the impression, or any pert oflthe Imprerafcn, if any such stamp or die, as aforesaid, upon any vellum, parchment, or paper t or shall stamp orjnark, or tatitfat procure to be stamped or marked, any vellum. *parahnsaot, ir paper, with any audi forged or courrterftkal nuanh ir die, or part of any (tamp or die,-as afoeaM. emp i intent to defraud the United State* of any of the duties _ ' lereby imposed, or any par; thereof; or If nay patatm hall utter, or sell, or expose to aah^^hny vsfhmv parchment, or paper, artlcfcvor thing,, having thm> upon the Impression or any-such coanuaglted stamp-at lie; or any part of any stamp o? die, or a *r such forgot, jountcrfelted or resembled Impression, or part of imam* ilon, as aforesaid, knowing the same raipgttfrttp-?L-P? forged, counterfeited, or resembled j orif any Mm ahaStnowingly use any atffinp or dtobrhich shall hsftliesnso provided, made, Or used, as afbresald, with lntartt W 4? raud the United States; or if any person shaU ftnodnlenry cut, tear, or remove, or cause or procure, to be cut, ?rn, or removed, the Impression of any stamp or die which iball havq been provided, made or used tn pmstwaceafthis ict, from any vAum, parchment, or paper, or anyinstrnnent or writing charged or chargeable with any of the lutics hereby Imposed; or If any person "shall wtUhlly re-* nove or cause to be removed from any stamped envelope h? canceling or defacing marks thereon, whh in lent lo ise the same or cause the use of the same the second rime, rr shall knowingly or wilfully sell or buy ssah washed or -estored stamns, or offer the same fbraale, ftr gn ?r?p x>se Che same to any person for use, or knowingly use the tame, or prepare the same with taunt for tne 'Mwa ue thereof, then, and In every such cairn, every jperson so iffending, and every person knowingly and wiMiOv aiding, ibcttlng. or assisting In committing any "melt oifenoe 4* tforesald, shift be deemed guilty of feWpy, bad shag, op sonvieUon thereof, forfeit the said counterfeit amnphiil he articles upon they are placed, and be punished by fine sot exceeding one thousand dollars, or by fenpglsOiQncht md confinement to hard labor sot five yean, or aoth, at the discretion of the court. <"3 Sao. lfifi. Jlnd be it further enectaL That la say dad ell eases where-an adhesive scamp shall be wed for denoting my duty Imposed by this let. except as hereinafter provided, the person using or affixing the same shall write thereipon the Initials of-his name and the date upon which the nune shall be attached or used, so that the samemty not be again used. And if any person shallfoudulsafiy tplke ise of an adhesive stama to denote aay duty imposed by this act without so effectually cancelling and abUtwstlhg such samp, except as before mentioned, be. sha.Crfoey shall, forfeit the sum of fifty mha: .ftssftw, Wnfny jroprietor or proprietors of inoptlaqny. articles, or articles subject to stamp duty under Schedule C of this net,' shall lave the privilege of famishing without expense to the United States, in suitable item, to heapprovudbp tho'Osmnlssiooerof Internal Revenue, his srlbetl own dies Or designs for stamps to be used thereon, to b? made tmder the llrectlon and to be retained in the poesemtoe of the COT?nlsaioner of Internal Revenue for his or their separate use, vfaich shall not be duplicated to amy other person; That n all cases where such stamp la used, Instead of Ma or heir writing the datethereen, the safai stamp -shall be'go sffixed on the box, bottle, or package, that to opening the eme, or using the contents thereof, the sold stamp aboil >e effectually destroyed { and Is dWfcUtt thereof, shall be table to the same penalty Imposed for asglsct wraflx -xalfl damp as hereinbefore prescribed In this act. Any person vbo shall fraudulently obtain or use any of the sforesaid tamps or designs therefor, any any person forging, or counterfeiting, or .eanslng or procuring the Xoigia^Hpoagffgltlflg any itnrfsrntunon. Ilkfnrw. i hntitnriln. Of Cfilnr . ible tmitatlod of the said Bat mentioned stamp, or engraver ir printer who shall sell or rive away said stamps, or setting he same, or being a merchant, broker, peddler, or .person lealing, In whole or In part, In similar goods, wares, inor:handlze, manufactures, psepaiatkms, or fidMldS, or those leslgned for similar objects or purples, shall have know ngly or fraudulently In his. tier, or tliclr possession any mchilpged, counterfeited likeness, stmUitnde,or colorable mltatkm of the -said last mentioned stamp, shall be deem*i guilty Of a felony, and, upon coovic^Mn thereof, shall >e subject to all the penalties, fines, and forfeiiures-preicribed in the preceding section of this act. ? _ , Sao. 157. Jlni be it farther enacted, That the Commlsrioncr of Ihtstnal Revenue be, and be Is hereby, authorxed to prescribe such method for the cancellation of stamps, substitute for or Jif-addltloirfo the method* now pre- P icribed by taw, as-he may dsem expedient and effectual, find be Is fanner authorised In his lilscredarito stake liie iDoiicniian of such method lmoemlve noon the mmvnnic lureiB of proprietary articles, or article* Included la JSchedxle C, and upon staatpe of a nominal value exceeding .wenty.five cents each. Bsc. 158. Jini be U/wrOer enacted, That any person or persons who shall nuke, sign, or issue, or wtto ?JiaJl :ause to bemade,algne& or tawed, any Instrument, document, or paper or any kind or deacripttoa*tet?oever, or to tinted, OT*paM ,"mylku of'erchanfe, draft, or ordo^or promissory note, for the payment of money, without the taste be In* duly (tamped, or having thereupon t* adheOye jtatnp for ^denoting the duty^chargeable Oiereon, with |btnent,document, or paper, bill, draft, order oMUiBimnBe deemed invalid and or no tffectT Provided, That the title of a purchaser of land by deed duly stamped shell not be defeated or affected by the want of a proper tfttn -fo any deed conveying Mid land by cnppefMn Aran, SDCmglu or under whom hit grantor claims or holds ritib;>^mjpn>etied further, That hereafter, In ail caeee, when the putty has not affixed to any Instrument required by Ihraumi Murtrrd >od Attf /!.??~.uuu uf-thv-acr-or rune thirtieth, eighteen mndrcd and sixty-four, or the schcdtUoJknrked B, thereono annexed, the suunpthereby required to be tbereuutosfIxed, at the time of making or issuing the seld Instrument, tndlw^or (hey, or any part having an Interest therein shall evenue of the l^kSdtot^tTwl^**^upon tfc??pay sent of the price of the proper stamp required by law; and . }f a Denaltv of flftv dollan. and. where the whole imnun if the duty denoted by the sump required ahatlexceed the iumof fifty dollara, on payment also of Interest, atthetate >f six per cent, on *aid.ditty, from the day on which push itamp ought to have bean affixed, affix the pr?ner stamp to iuch instrument, and note upta the margin said instruneat the date of hid doing, and the foci Aat such penalty iu been paid, and such Instrument- shaft thereupon. be leemed and held tfr be as valid, to all lawttpi and purposes is if stamped when made or Issued : -4nd frotUtiJvrtKer, 1'hat where it shall appear to said collector, upon oath or itherwise, to his satisfaction, that any such Instrument Uas tot been duly stamped at the time of malting or Issuing the >ame by reason of accident* mUtakc, Inadr?rtetien,tir orient necessity, and whhont any wtlfhl design to defraud the Jnlted States of the stamp duty, or to evade oftMay the tayment thereof, then and in such case, If such lastnonant ihall, within twelve calendar months after the making-or ssulug thereof, be brought to the said collector of leyjitiu a be stumped, and the stamp doty chargeable thereon shell ie paid, It shall be lawful far the said collector to remltthe jenalty aforesaid, and to cause such Instruments to be duly itampeB. 9% *r Sec. 159. Jtnd be it further cnaettl, That the acceptor or tcceptors of any bill of exchange or order far the payment if any sum of money drawn, or purporting to be drawn. In ' my foreign country, but payable In the United 3tain, spall jefore paring or accepting the same, place thereupon a itamp, Indicating the duty upon the same, as the. bw Yetulres for inland bills of exchange, or promissory notes, tnd no bill of exchange shall be paid or negotiated without mch stamp; and If any person shall pay or negotiate, or ifferln payment, or receive or take in payment, any-snoh Iraft or order, the person or persons so onfedding shall fbreli the sum of two hundred dollars. See. 160. Jlnibt it fmtlur tnaetU, That no stamp duty hall be required on powers of attorney or any other paper elating to ap-Hicationa for bounties, arrearages of pay, a? it-nslons, or to the receipt thereof ttom tlms to. time, or ipon tickets or contracts of insurance when limited foneildental injury to pwaons, flm on carrttictwis of ire nor o^aiiy certifitmw of the'rK^rof' a leedorotherinstnmentof vnttlng.orof the acknowledg * sent or proof thereof by attesting witnesses; nor 6? atty ndoreemcnt of a negotiable Instniment o?,oo any wnat if attorney, accompanying a bud or note, when such btsul ir note shall have affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note ihall be secured by a mongtter-but one stamp shall be rejulred to be placed on sich popen: .Prssided.tytt the itamp duty placed thereon shall be the highest rate tgqulreil 'or said Instruments, or ewer of ibesn. Sac. 161. And It it further tMetOj That tbn.CqM>t? Doner or idiemu nevenuo imr?n<i tell and supply collectors, deputy collectors, pt (frnmfiam, i utlon ers, or any other persona, at his discretion, with ad leaive stamps, or (tamped paper, vellum, or parchment, as tereln provided for, in amounts not lew than fifty dollars, ipon the payment, at the time of delivery, of the amount if duties said stamps, stamped paper, vellum, or paccfcmwt, o sold os supplied, represent, and may allow, Upon the ggngatc amount of such stamps, as aforesaid, the yum of lot exceeding; five per centum as commlsslan to tie coftecors, postmasters, stationers, or other purchasers; hot the' ust of any paper, vellum, or parchmentaball be paftd by he purchaser of such stampedpaper, veil am, or pasebmem, is aforesaid: Jruuidgd, That any proprietor or proprietors if articles named in Schedule C, who abaft famish bJLs or heir own die or design for stamps, to be used especiallyfor lis or their own proprietary article*, "shall bfc allowed the ollnwlng commission, namely: On amounts mwbesad at >ne time of not less than fifty nor more than five hundred ollani, fire per centum; on amounts over five hundred ollars, ten per oentuni. The Commissioner of Ihtbmal Levenue may from time to time make reflations, upon roper evidence of the fhcts, for the allowance of such of le stamps Issued under the provision of this*act ian azay . ave been spoiled, destroyed, or rendrftd useless or unfit )r the purpose Intended, orftr whlrtrthe owner may hare 0 use, or which through mistake rosy have been improp- ? rty or unnecessarily used, or wxere the rates or duties spresented'tbereby have been paid In error, or remitted; nd such allowance shall be made either by giving other tamps In lieu of the stamps so allowed for. or by repaying ie amount or value, after deducting therefrom, In case of spayment, the rum of five per centum ththfe Owner theref; out no allowance shall be made in any case until the camps so spoiled or rendered useless shall bare been re- < itned to the Commissioner of Internal Revenue, or until ltlsfuctory proof has been made showing the reason why lid stamps cannot be so returned: Provided, That the Corn ilsslontr of Internal Revenue may, from time id dffie.furish, sapply, and deliver to any manu&cmrer of friction or ther matches, cigar lights or wax operate suitable quanty of adhesive or other stamps, s^cha* piay be prescribed >r use Jn tuch cases without prepayment therefor, an a edit not exceeding Sixty days, requiring, in advance,iqcIi rcuiltysvbe may Judge necessary to secure payment lereft^to the Treasurerpf theChited States, within the me ixneerlbed for such payment. And upon all hoods or hevsectttitto taken by said Commisetoaer, under the pulsions of this act, suits may he maintained by said rpasurer In the circuit or district court of the united tales, In the several districts where any of the persons , Wng sold bonds or other securities reside or may be found, 1 any appropriate form of actionSee. 162. Jbni he if fmiker outdtd, That It tfmll be wftilfbr any peraon to present to tbecollector of the disIct, subject to the rules and regnlatlons of the Cotnmlsoner of Internal Reventu, any Inetruaseiir-aM previously auidor used, and require nis opinion whether or not the ime is chargeable with any stamp duty; and if the said Elector shall be of opinion that such Instrument u cfiarge>le with any stamp duty, he shall, upon the payment ercfor, affix and cancsl the proper stamp: and Df of the lintnn that such instrument Is not chargeable with any amp duty, or Is chargeable only with the duty dasnated, he Is hereby required to Impress thereon a panic- ar stamp, to be provided for that purpose. With such ords or device thereon as he shall Judge proper, hich shall denote that tuefc Instrument is not charges * c with any stamp duty, oris chargeable only with the rty denoted by the stamp affixed; and every such lnstruent upod which tbeeafclstamp shall be impressed shall s deemed to be not chargeable, or to be chargeable only 1th the duty denote^ by the ptamp so affixed, and shall be ceivcd In evidence In ail courts of law or equity, notIthstandlug any objections made to the same by reason of being unstamped, or of It being insufficiently stamped.