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REPORT Of the Committee of Ways and Means,11| upon so much of the Comptroller Gener-jj al's Report as relates to the Taxes. v The Committee of ways and Means,! * to whom was referred the Report of the! Comptroller General, as to so much there- 0 of as relates to the Taxes of the Slate, 0 respectfully Report: ? That they have carefully considered ^ the various documents submitted to them, and find that on the 1st day of October '--1 . last, trie wnoic uuiuuct; m iuu oiaivj iii/u- | sury was $G2,42G 00 , At whicli time there were undrawn ap- , propriations yet to be paid, of G8,803 00 } ? j Thus leaving a balance against the Treasury of $6,467 00 J The State, therefore begins the fiscal : year with a balance against her upon her past transactions whenever these arc do- , sed. This balance would have been in- ( creased considerably but for the adventi- 1 tious aid of Bank Bonus, and other con- j tingencies, which came in last year, and , which cannot be expected during die current year. In making an estimate for the payments of the ensuinsr vear, if nothing be expend ed but what is necessary for the ordinary expenses of the Government, without including a single dollar for repairs of. buildings, public works, or any expense other than the annual charges, the amount of money required will be S27G,911 00 , To which must be added J, the balance of appropriations (! to be paid as above, 0,107 00 j | !, 8283,378 00 j To meet this, if the taxes For the ensuing year be the t same as last year, there would realise $283,425 00 ( The result of which would be, that r there would be nothing left to cover, any ? expenditure other than as above stated, f But experience has proved that such a | ^ state of things cannot possibly exist.? r Every year considerable amounts are re- ^ quired for indispensable expenses, which ^ under some form or other, recur as regu- . lady as the ordinary expenses. Thus, to j! take last year, the ordinary expenses ^ would have required, as above stated, ? 1 ?oirtf Ol 1 no oniy i * i uu | ^ But the Legislature had to ^ make appropriations for 203,397 00 J n Making for these items, be- . j ^ vend the usual current expen- | 'j ses, the sum of 81G,LSG 00 t. It is presumable that this sum was as i y small as it could possibly have been made,* c because the Legislature was apprised of the extreme necessity of economy, and knew that there would be a probable de- ^ ficiency in the Treasury, from the Report 0 of its Committee. Indeed, the rigor with i p which they pursued the system of ccono-! my, is tested by the fact that while the (j( balances in the Treasury had previously ^ decreased at the rate of 880,000 per an- t| num, in the last year it decreased only e $50,000. If, therefore, we should take t| as an approximate estimate, the appropriations of last year, the Legislature must now provide for ? The balances against the a Treasury, 8G,1G7 00 r( And the usual appropri- a ations, 293,397 00 !.. !tl Making. ' 1 ~ $299,864 00!^ Tne Taxes of last year L, realised, s 289,425 00; ^ Leaving a deficiency of 10,439 00 Qj to be made up by Taxes, 0) But this estimate cannot be taken as a |}| basis for any series of years. Accordi"? ^ to the statement above made, the balan- i gj ccs in the Treasury have diminished, in fc the last four or five years, at the rate of s( 830,000 per annum; and during the year, the actual payments from the Trea- ^ suit, over the actual receipts amounted (j to ' 800,295 00, C( These overpayments were made up j a, from large surplus balances which had q accumulated in the Treasury, from the ^ avails of Loans, Bank Bonuses, and other i e) contingent sources of revenue. These ^ sources have now failed, and there art-; n no longer any balances in the Treasury ;' to draw upon. The consequence neces-' t( s-;rj!. w:'! be, tliat the State must involve! ir ;? debt to meet her ordinary ex- a p-or consume the income of the a Ba;.k of the State, and thereby leave the t, public ! bt totally unprovided for?are- c* suit . iueh would involve a forfeiture of ,1 ?..i:> .1 i _r rnu. tuu ciuuu tuiu nonor ox uie ouue. me (j only alternative presented, is to raise the Tales. Your Committee cannot believe u thai in a choice between such alternatives, t| there can be any hesitation; and they a therefore proceed to consider to what ex- < tent, and in what manner the Taxes p should be raised. According to the above statement, it v will be perceived that the actual deficien- * cy which must be in the Treasury, at the end of the year will be $1G,439 00 And if the difference between actual receipts and expenditures, should coniinue the same as in the last year, there . wotjld arise a demand against the Trea- j ury, at the expiration of two years, of t ; etween fifty and eighty thousand dollars ? ?from the accumulation of appropria- J y ) asi^n any reason for his ^abrupt depar-. J re during the progress of his recent presndcd treaty. The Interpreters- are all bsent from Fort King, which may, in a nanner, account for the meagre news hey have communicated. An opress las been despatched to the General, who s now at Tampa. ^ J C ons, and the absence of any balance to |t< icet them in the Treasury'?a state of . ti lings which would require Taxes'sud- j ti enly and greatly to be accumulated next. a ear. Your Committee think it would be. r nore prudent to diffuse such a demand t >vcr at least two years, and to be^in now i i system which would act more mildly i md slowly upon the people. They, imount to ^therefore, think the proper ] vhich the Taxes should be raised, should j t iroducc about $30,000 ' i1 To raise this sum, your Committee 11 iave examined the various sources of re- j ir'cnue, with a view to ascertain upon A*hich it should in justice be laid. The -eturn which has been throughout the State, of the real value of lands; has en- . lbled tliein to act understandingly in the matter. By comparing the various subectsof taxation, it appeal's that the lands in the State pay a tax of only G3 cents j; jpon each thousand dollars in value; ne- , jjroes (valued at $350 each,) pay a tax of : 171 cents on each thousand dollars in va- j i luc; lots in towns and villages, pay on the j same value, 300 cents; and professions [ and stock in trade, pay on the same va- j lue, GOO cents. TABLE. Lands pay per $1000 03 Negroes, do. do. 1 71 Lots, do. do. 3 00 Professions,do. do. 0 00 Stock in trade, do. G 00 i This result shows that the lands arc i taxed far belowr every other species of ; property. Negroes are the next in order, 1 md are taxed less than half as much as < town and village lots. These last are I taxed five times higher than lands; and i professions and stock in trade, are taxed ( en times higher than lands, and more I han five times higher than negroes. It is obvious, therefore, that the great i lisproportion in favor of lands and ne- ( Croes, renders it but an act of justice that < he increase should be cast on them. In i act, it would seem but just that the whole 1 lurthcn should be cast upon the lands, nore particularly, as a tax upon negroes i vould operate also upon those interests r vhich arc already so heavily taxed. But. 1 "our Committee, considering the small r clative amount of additional tax, which, t f laid on negroes, would be required; t md desiring also to relieve the landed in- s crest from a larger relative increase, f nre rnmnrnmised the increase, as Well s they have been able to do, among these j g iterests, and have divided the same t qually between the land and negroes.? I "hey have, therefore, n commended a a ix of 45 cents on every hundred dollars s aluc of according to the existing classifi- ti ation, and 05 cents on each negro. r There still remains another subject of reat importance, upon which your Com- I littee arc required t.o report. The Bank o f the State, it will appear, both from the n leport of its President and the Comp- p 'oiler General, is very much embarrassed t; 1 its operations by the condition of the it Yeasurv. Under the existing state of it lings, the Treasury becomes entirely b mpty in the month of January and from a tat period until June, when the taxes arc b aid to the Bank, that institution has to h dvance the whole expenditures of the b Government, Last year, these advances mounted to $121,210, and for the cur- a int year, they will rea^ii the ?um of a 214.485. In ordinarv t :i; . tilts ad ancc would only cflcct, to that extent, A ic profits of the Bank; but in the present ate of things it affects very seriously, ren the power of the Bank to keep open s doors, and pay specie. This demand j I' ;curs at a most trying season, and not *? aly criplcs the resources of the Bank, j a ut renders -her incapable of meeting the 0 rants of the community, from the nece.s- r< ty of preparing for these demands be- tl >re they arise. Your Committee can i si ;e no necessity for oxp'?sm>? the Bank to lis evil, when by simply calling in the ic: 'axes a few months earlier, the whole;0 ifficulty could be relieved. The people',r Duld as well pay the Taxes in February ft 3 in April, and by requiring the Tax t< lollectors to be more prompt in their set- j 0 emcnts, their balances could be deposit- iSl rl in Hank, in March instead of June.? ;tc rour Committee would therefore, recom- j h lend an alteration of the law accordingly.: c Your Committee would also direct at- j11 sr.tionto the tax as now levied on stock ;S1 i trade. The tax is now laid upon the jc mount of stock on hand on a given (lay, j nd this mode gives an opportunity to theIr( ix payer to adjust his stock for the parti- Si idar purpose in view. Your Committee re, therefore, inclined to the opinion, ? lata tax "i> 'he sales of the merchant ro'iM I>< m"re uk< iy to operate equally pon the citizen, and to the advantage of lie State. Willi a view to produce more ^ ccurate information on the subject, your 11 Committee would recommend a similar ^ revision to be made in the tax Bill on this Si abject. as was inserted in that of last s< ear, ac ' 1 the va'ii" or lands. . ^ All w! oh s esnectfullv submitted. 11 C. G. ' 'KMMINGER, Chairman. li / IV an Out Correspondent. C Florida, Dec. 9. v Sin?Thve warriors came :ri at Fort b C o a f?:v. and agreeably to 11 he General's orders have ceen put under ri fnaid. They say that Hallecktustenuggc si vill return in a few days, but arc unable 1'. s.?ine express jusi nrrivcu irom Port King says that 13 Indians came in his morning and delivered up their arms o Col. Riley. They state there are ma-: ny more to come in a few days. I will jive you particulars by next express. Savanah Georgian LAWS OF OUTII-CAROLINA. An ACT to alter and amend the Militia Laws of this State, passed 18th Dec. 1810. -! Sec. J. Beit enacted by the Senate and House of Reprdsentatives, now met and sitting in General "Assembly, and by the authority of the same, that the 27th section of an act entitled "an act to provide for the Militia organization of this State," passed the 19th day of December, in the year of our Lord 1833, together with all_sections_and clauses of said act relating to .Brigade Encampments,and all acts since passed, regulating Brigade Encampments, be and the same are hereby repealed. Sec. 2. That Company Courts Martial shall hereafter be holden as was practised in this State anterior to the year 1833, and each Court Martial shall semi-annually make returns to the colonel or officer commanding a regiment, of the result of ;he decisions of said Court Martial, and each company shall have a Judge Advocate, whose duty it shall be to attend such Uompany Courts Martial. See. 3. That it shall hereafter be the duty of each Court Martial to appoint a collector of fines imposed by them, whose duty it shall be to collect the same and oake a return thereof, as now required by law. Sec. 4. That it shall be the duty of the Major General of the second Division, to >rganize the cavalry now and hereafter to >e raised in that division, into two Regincnts and one Brigade, without reference o the territorial limits of the Brigades of his division?provided that neither of ;uch Regiments shall consist of Jess than bur, nor more than eight companies. Sec. 5. That the Regiments to be organized in the Second Division, consising of the companies now in the Fourth brigade, and such companies as shall be ittaclied thereto from the Third Brigade, hall take the number, rank and designaion of the Fourth Regiment of CavalSec. 0. It shall be the (toty of the Jrigadier General of the Third Brigade f Infantry, to appoint a Board of Commissioners, consisting of not less than five arsons from the Trio Beat Company atachcd to the 1.3th Regiment, whose duty ; shall be to divide the said Trio Company lto two convenient Beats, with such new oundaries as to them may seem proper, nd the report of the said commissioners eing confirmed by the Brigadier General, e shall cause the two new companies to e organized agreeable to law. C!a>* ^ oil or?f 3 firifl tjvju# ? jl licit an aisio auu ui cts, repugnant to this act, be andlhe same re hereby repealed. in) ACT to alter the liability of Sheriffs, and for other purposes; passed Dee. 18, 1840. Sec. 1. Tic it enacted by the Senate and louse of Representatives, now met [and \tling in General Assembly, and by the uthority of the same, That the liability f the Sheriffs for the solvency of thesu- ! . ties to Prison Bound Bonds, shall be le same with that for the solvency of the ircties to Bail Bonds and no other. Sec. 2. That in case any Prisoner in xccution on final process, shall neglect , r refuse, for the space of ten days, to , lake an assignment of the estate and ef- i jets embraced in his schedule, according ; > the order of the Judge, Clerk, Com- < ussioiier of Special Bail, or Magistrate, < .ich Prisoner shall no longer be entitled ' ) the.benefit of the prison rules, bonds or ' mits, but shall be recommited to close ' onfinement by the Sheriff, and so kept ( ntil such Prisoner shall duly make the as- 1 gnment aforesaid, or pay die debt and osts for which he is imprisoned. Sec. 3. That all acts and parts of acts cpugnant to this act, shall be and the ( line are hereby repealed. Extracts from An ACT to Incorporate ( certain Societies, and for other purpo- f S3s passed December 18, 18 40. ( Sec. 1. Be it enacted, by the Honora- ? le the Senate and House of Rcprcscnta- i ves, now met, and sitting in General I assembly, and by the authority of the I ame,That the followingSocieticsaud As- * relations, to wit: The DeKalb Ritle ' iuards, of Kershaw District; the Bap- ! st Church at Sccona, in Pickens District; :ic Baptist Church at Plat Rock, in Lnderson District; the Baptist Gapway 1 1 mrch, in Marion District; the Ifoperell Baptist Church, in Chesterfield Dis- 1 rict; the Tiustces of the Furman Insti- ' ite, near Winsboro'; be bodies corpoate and politic, by the name to thcin repectivcly assigned. occ. v. l iw said societies and A^js.oqi- > ations, shall, by their respective* names,1 have succession of officers-'and members I to be chosen according to their respective bylaws ;and shall have power to make bye' laws, not repugnant to the laws of the land; to have, keep and use, a common seal, and the same to alter at will: to use and be used,plead and be impleaded, in any Court of this State, to have and enjoy every right incident to incorporation. , Sec. 3. They are also empowered; se verally to retain, hold, possess, and enjoy, ail such property as they may now be respectively possessed of or entitled to, or which shall hereafter be given, bequeathed to, or in any wise acquired by them, and sell, alien, or in any way trans* fer the same, or any part thereof: Provided, the amount so" held shall in no case exceed twenty thousand dollars, r?. 'i Sec. 5. That the Town Council of Camden be, and they are hereby authorized, to lay a capitation tax, on each person in said town," liable to perform patrol duty which, shall not exceed four dollars on each person so liable, and to collect the same, which fund, with other perquisites incident to their office, shall be paid to one or more persons, who, with, such ! citizens as do not nnv this commutation. shall constitute the Town Guard. Sec. 7. This act shall continue of force for the term of 14 years, and from thence until the adjournment of the next ensuing session of the Legislature. Union of the Protestant Episcopal with the Methodist Episcopal Churches in the United Slates.?The acting Bishop of the Protestant Episcopal Church, in the Dio-i sese of Kentucky has written a ictter of some considerable length to the Kentucky Annual Conference of the Methodist Episcopal Church, in which he suggests the propriety of a union of the two churches, and treats largely of the many ad-1 vantages that would result from such a measure. The suggestions have been very kindly received by the papers under the control of the Methodist Church? What the final result may be, we do not pretend to say.?Highland Messenger. A DREADFUL STORY. Abduction of White Girls from New York. The New York Sun contains the particulars of a most painful rumor in relation to the kidnapping of some fifteen or twenty young white women from that I city, and of their captivity among the J native duels ol llic stare coast o( Africa. Tlie Sun says: M For the last two or three years, several vessels have left this port whose appearance was any thing but mercantile, and general rumor called them pirates? some came nearer the truth, and rightly called them slavers. It is said that one of these vessels assumed the character of a passenger packet, bound to New Orleans and Ilavanna, and the captain, by the aid of a person well known in this city, went to the Points, and also to the other infected districts of our city, and addressing themselves to the best looking girls, tendered them a free passage, and even went so far as to gire them new dresses, trinkets, &e. The poor girls were taken on board in the stream, in detachments, and every thing was given to them to render their position comfortable, and committed to the rare of a matron, who assumed the character of the captain's wife. Thus freighted, the vessel left our waters and reached Havana, in a few days. There the unsuspecting girls were informed that they could not land, because the authorities of the island had ordered the vessel to be quarantined at Malanzas. In a few days site sailed apparently bound to Malanzas, but in truth Iter sails were spicad for the coast of A Tviao An ft c If* ! ?? ? re a vn/nlltlnn The length of the voyage created some uneasiness, which however, was quieted by the good usage and continued frolic of the whole party. On their reaching the coast, preparations having been made for their arrival, they were sent on shore ind, as the painful rumor savs, they were exchanged by these abductors, with the chiefs, for slaves, and one young woman tvas exchanged for 50 primenegroes.? rhc whole party was thus instantly sent into the interior of Africa, as the slaves af the chiefs, perhaps never to hear from dtcir own land again. The account is said to have reached this.city by the caplure of one Of the war parties, in '.vbich :wo of the white girls were, who were :>wr.ed by the chief, and Who gave a letter .0 be sent to the coast, narrating the raauler of their abduction and captivity. We < rust that this letter may turn out a fabri- j cation, because wc would hope that the ( tccurscd lore of gold has not driven any )f our sailors to such an infamous and dt- 1 ibolical traffic as that of poor unfortunate I ivomcn. At the time these vessels were j caving, a rumor of the kind was afloat, but it was thought rather idle, and Wfc sincerely trust that this whole P'attcr may jr. only one of Madam Rumor's brood. " A ^^1 ? Jt-X' 'JiJUtX null DEKALB RIFLE & II ARBS! rflpilE town members of the Company JL will hereafter parade promptly at their rendezvous at any and evciy alarm af lire, or other nature, armed and equipped according to the constitution. By older of J. P. DICKINSON, Capt. < W. D. JOHNSTON, 0. S. , Dec. S3. ' I WEDNESDAY ItfOBNING, DEC. 30, 1840: We are indebted to the Hon. T. D." Sumter, and the HohJ % ~t?' CALit(%r&, I for public docnments- t-- tnr.* .*> FIRE. < ' ' About ten o'clock ion the morning of Christmas Day, the house of Mrs. Warben, on Broad-street, closely surrounded by a large number of wooden buildings, was discovered to be on fire. It origins- ted, no doubt, from a spark which had Ihlr len on the roof from ?the chimney. The shingles aroond the chimney. were blazing-, to a considerable heightwhen the fire was-: discovered, and the alarm giv6n. Ourfire .ilt :--i ' -J* men, wun weir usual energy, wore early on the spot. The fire, however, wm subdued before the Engines were ready for work, by handing water op on a ladder, which fortunately was on the spot.' Had this fire originated in the night, or had it progressed a little farther before, it was discovered, the loss of pruperty must have been immense. The vtHufthleptifr pose which a ladder, in the pr^srfhfin*stance, was found to serve, suggests tnc propriety of our citizens supplying thornsolves with this useful article: Each house snouiu nave one?at nil events, if this plan was not adopted, some three or four persons, whose houses were in the same neighborhood might have one among them, placed where il could be easily had by any of the partios who might wnnl it. Murrbl Men.?We ask the atlentfrfh of our Western readers to the advertise-' -4* # ment, under this head, in another column. These marauders, it seems arc again engaged in threir vocation. Mr. Harrell passed through this place on Thursday' last, on the track of the thief. He received such information at the Camden Bridge, as leave no doubt but the villain, in company with the negro, had passed there on their way to the Wesitho day previous. Mr. Harrell continued the i pcrsui', and we trust he mav be success ful in recovering his property, and brioiging the rogue to justice. A 31ERRY CHRISTMAS! 'This has been no empty salutation with a large portion, if r.ot all, of our community during the festivities of the present season. On Thursday afternoon, Christmas Eve, the Di-Kalb Rifle Guardsi by invitation, marched up to live residence of Brigadier Gen. Cantey, on Hobkirk Hill, where they met a moit cordial reception, and were treated tfilh that generons hospitality for whieh the General is sp well known. After some time had been spent in doingjusticc to the politeness of the Brigadier, the Guards, with a number of invited goests retnrned to the Planters* (late Davis') Hotel, and partook of a splendid supper. The new proprietors of litis establishment, Messrs. Hague &GiFroft?, deserve great credit for the despatch with which this elegant entertainment was gotten up, and the flue style in which the whole was arranged. There did not seem to be any thing wanting to gratify the most fastidious ta3le. After supper the Guards, with theirguesls repaired to.thqjr place of n. ? t? 11 - n_?1 - . i.tmirtnius, vimmus rinji, wiicre t>KC, Wine, Fruits and other refreshments were furnished in abundant and elegant profusion* A number of toasts and senliments'closed the festivities of the day. The Hall together with tho entire front of Mr. GiFFORrs' fine building, was tastgfully and brilliantly illuminated,, and pre* sen ted a most imposing and beautiful appearance. i : ?ci The company dispersed about iiine o'clock, all, we believe, perfectly satis- * fied and delighted with the enjoyments of the evening. We haye never seen so lsrge a number Df persons together on such an occasion^ iround the festive board, when all seccuedt lo enjoy themselves so much, without a single instancy of excess, on the part of any. The DeKalb Rifle, ?trards, in ail their entertainments, have,thus far set an example of temperance moderation which we trust, anil doubt not: will <oa? linue to mark their careeri' j?i < The sncceeding day? Christmas, waa spent by our citizens partly in religjoos exercises, and the interchange social hospitality. May we have many similar returns of the season. ' ll \ . ; ; 5;! Wc clip the following from an exchange 'paper*, "A man named Chakj.ey Bajeac, a baker, at N: Orleans, committed suicide 011 the 2d instant, by shooting business." Rather a qmyjr way ef doing bufinesi; we think.