"...
OFFICE
WEST SIDE OF TRADE STREET
3 per annum
IN ADVANCE
CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OF THE ONE IS THE COMMON PROPERTY OF THE OTHER.
CHARLOTTE, N. C, TUESDAY, FEBRUARY 24, 1863.
Editoh and Propkietor.
ELEVENTH V0LC1IEN U 11 B E It 567,
Published every Tuesday.Q)
WILLIAM J- YATES,
EDITOR AND pUOIMil ETOR.
$3 IN ADVANCE.
jj-.-y Tnuiiient advertisements must be paid for in
advance.
if AdveriNements not marked on the manuscript
.-rVjx -fific v. :(', will be inserted until forbid, and
rfr-l 'r-j-'.-.glj-.
FIELD OFFICERS OP N. C. TROOPS.
Oi.om.: . Lif.i t.-Cois.
Majokr.
I J A M-l).,w.-ll.
'J Win 1 Uvniim,
:'. W L Ii.-Koss.-tt,
.j'J'rvan (iriiiK-s,
f.-T fJ.-irT.-ft
; l.-.i;nr K Av. i v.
t YA (r II:iywiM.l,
. f; ii.-ni y M Sh;tv,
l s ii.iK.-r,
I, J A J J'..;..ir.ir,K
J J C I. - V j:! h.t j-,
I M j O W.i-1.-.
i:; AI:V' M .S.-al.-s,
Ham A Brown, I.Jann-s S Hint's,
Win RfJox, ,'WS .Stalling
S. I). Thurston, 'V M Parsley
David M Carter.' Jams II Wood,
William J Hill,
'ftob.-lt F Vbb,!K..ni Mo I) Tate,
(Junius L Hill, (Robert S Young,
!ieo Willisiintiiiii.'.I W Hinton,
!.Ias 1J (Jordun, j.)n II Whifakr.
!S 1) 1'i.ole, W 15 Thmupsou,
j Win J Martin, (Egbert A jv".j.ss,
;Tlus l Jones, jDavi.l V Rowe,
iThoinas KufHn, Jno T Ilainbrick,
1 1 11 T I! nn- tt.
j;, ll iirv A .,, ! Win M.-H'Iiae, jW H Yarboro',
Ji", .1 S M-r.i,..v, IWin A t. we, jH lLr
JT Win F .M;4-i.ii,
1- I'l. .s .1 l'nidie,
l'. oJ. Williams,
VI i
HI KV.bert V Hoke
i!i.J anie.s Conner,
j:M):nil H Cliri.-ti.
l ' Win .) Clark,
v.". H -M Kntl.-dm.
.John C Lamb, (Thos If Sharpe.
Forney (i.-')V, Henry Savage
w it K..i)ins(in, u M Andrews,
Win 11 Toon,
H Y Oravi r
R..b.rt II Urny,
R 1 Johnston,
.John L Harris,
c C Col,
C C ISIackuall,
T 1 Love,
J W Francis,
j.S C IJiyson,
II K IJur'tru vim, i.J S Kendall,
V? J"liu R Coke, R V Singelhiry,
Samuel I) Ijhwc, WJ M out miry
Jit K.il.elt IS Vance, j.Ias "M Low ry,
John A CJilmer,
W 1 I Siirringer,
Thus F Gardner,
Win W Sill, ik,
it Fran M Parker,
lames T Kell,
:il John r Jordan,
IV. J I!:ahl)ie,
.!:; Ci.nk M A very,
I VI, .1 T.owranee
:;.' M W Kansom,
:'.ti Artillery
;',? Win M I'avber,
William J Hoke.
David Coleman,
1" Artill.-ry
J Cavalry
4-.' Cei.rge CI C.ibbs,
-1-1 Thomas S Kenan,
1 1 T C Shiovltary.
1". J II Mor- h. id,
t'i Edward 1) Hall,
4 1 Sion II Kog.-rs,
4- Robert C Hill.
Lee M McAfee.
i: it Liles,
'I Jesse J Veate.,
W T Williams, !D(J Coward,
obf V t'owan.
J L McDowell IJas IS MeCee
Johu (, Jolies,
detached
(' X Hickerson,
R F Arndield,
II II Davidson,
detach. 1
detached
John K ISrown,
John M Kelly
companies,
L 1) Andrews,
F A Reynolds,
companies,
; companies,
C W ISra.lshaw
Walt J JSoggau,
C 51 Stt-dman,
ni. d Lewis,
T L. Hargrove,
Andrew J l-'oyd,
Win A Jenkins, iW L Saunders
f! II Faribault, (John A Craves.
S II Walknp,. Albert A Hill
John A Fleming!
.)' J A Washington, Wortliam, ,J C Van Hook
:.l II McKethan. lOeorge Sloan WS Xorment
r.f J K Marshall,
f.:S Win A Owens,
r.r.i cs McDowell,
r," John K Conally,
Marcus A Parks, 'J Q IJjchaidson,
J T Mori -head, Jas ,V Iredell,
K M Murchison, 'Anderson Ellis,
Ab S Calloway,
h 1 aul r r aison,
f Arch (' Godwin,
f.s John IS Palmer,
J 1) F. rebee
r.tij.Jos A McDowell,
II Jas. 1). Kadclille,
T,i U !,t. (5. A. Love.
:; I'ei.-r G Evans
f,l L JI All.-n.
r.r. t; -orge N Folk, i
G C. Luke,
II C Jones, Jr..
Win W Promt,.
K Cantwell
Wm" II Deaver,
II F Schenck,
I anies A Craige,
J C Keener,
Jas M Mavo,
W V McDowell,
Henry Harding.
Win S D.'vaiif,
S IS Evans,
Jaaies A Keith,
In addition to the above, there are four IS.itta'ions and
toM-.i;e unattached companies of North Carolina troops
in s-rv'nv enough to organize six more Regiments,
which would make seVenty-om North Carolina Keginients
m Mi-r ice
The Charlotte Mutual Fire Insur
ance Company,
C10NTISP KS to take risks against lss Vy fire, on
Houses, tloods, Produce, Ac, at usual rates.
I'rfsiilt tit M. 15. TAYLOR.
Wcf rr..sM, (.'. 0 Vint MAN, .
A'torvr;. -.IOS. II. WILSON,
S.r'y A- .''.,?.E. XVK HUTCHISON.
DIRECTORS:
a. c. sti:i:i.i-:, wm. j. yates,
JNO. L :;'.OWN, WM. JOHNSTON,
M. 15. TA . : !!. P. SCARU,
'HAS. 0VKRMAN.
Kr -j'u:ii c t' !"tttfe F. Scarr, Jno. L. Brown, Wm
J. Ya !!.
April 10. 1SG2.
AYILIjlAJgM Sc oatls
Have this .lay associated with them in the Mercantile
and Comnus-i.n husincss, LKWIS W. SANDERS.
I he tle ot the linn will hercatter he
WILLIAMS, OATKS k CO.
NOT1C!". All persons indebted to the late linn of
A iUim k t Kites will plee call and settle up, as
w e wi.-h to close our old bu-Tncss.
WILLIAMS k OATKS.
Dec 9, lMU tf
' DI!. J. M. MILLER,
Charlotte, N. C,
H is resumed the Practice of Medicine, and can be
f ' ind at his Oiliee in the building next to Kerr's hutel,
er at his residence.
!' . -:. !SGU.
10. Y VTS:5.
The subscribers wish to purchase CORN. Applv
fheir Liery Stables.
at
BROWN" & WADSWORTII. j
1 h.iilutte, Nov 11. 1SC2 tf ;
Carriage & Wagon Shop.
Hie ,ui,.cnber .successor to Mr Charles Overman in
liu; I Kinase and agon making business, respectfully
uitorma the piibhc tlm h will promptW execute all
UKPA1U1NG ofallki.ds will be particularly atlen
Chailotte, JanV ,3, ,803 A' KSWELL.
. y
At the JIfdical Purveying Department in
Charlotte,
1 l .nre number ef BOTTLE and VIALS, fur which
the hihe?t cash price will be paid.
JAS. T. JOHNSON,
Surgeon and Medical Purveyor
January 27, 1863 tf
WILKIIYSOft & FARfiO,
GROCERS & COMMISSION MERCHANTS,
' Ati?us1a, Ga.,
Having large close Storage accommodations and long
experience, solicit consignments of Produce and Mer
chandize for sale.
Refer to J. J. Blackwood, Esq, Charlotte.
January 27, 1863 3mpd
Slate of North Carolina Union Co.
Court of J'UJs $ Quarter Setsiont January Term, 18G3
Jesse Hasty, admr., with the will annexed, of Peoples
Hasty, deceased, vs. Charity nasty and others.
Petition for account and settlement.
It appearing to the satisfaction of the Court that the.
Defendants, William W. Clifton and wife Polly, Wilbur
Hasty and Nathaniel Helms, reside beyond the limits
of this State. It is therefore ordered by the Court
that publication be made for six successive weeks in
the Western Democrat, a paper published in the town
of Charlotte, notifying said Defendants that they be
an d appear at the next term of this Court to be held
for the county of Union at the Court-House in Mon
roe on the first Monday in April next, then and there
to plead answer or demur to the petition, or judgment
pro confesso will be taken and the same heard ex
partc a3 to them.
Witness, J. K. Irby, Clerk of our said Court, at office
in Monroe, the 1st Monday in January, A. D. J863.
Feb 10, 1863 Ct J. E. IRbY, Clerk.
State of Nortli Carolina Union Co.
Court of J'lojs 4" Quarter Session January Term, 1803
Darling Brooni, admr. of Allen Broom, vs. Noah
Broom and others.
Petition for account and settlement.
It appearing to the satisfaction of the Court that
the Defendants, No'ah Broom, Jacob L. Broom, Nwih
Prcslar, John Vickery and wife Terressa, Hiram Rey
nolds and wife Telitha, and Henry Helms Broom, re
side beyond the limits of this State. It is therefore
ordered by the Court that publication be made for six
successive weeks in the Western Democrat, a paper
published in the town of Charlotte, notifying said
Defendants to be and appear at the next term of this
Court to be held for the county of Union at the Court
House in Monroe on the 1st Monday in April next,
then and there to plead, answer or demur to this
petition, or judgment pro confesso will be taken, and
the same heard ex parte as to them.
Witness, J. E. Irby, Cle rk of our said Court, at office
in Mouroe, the 1st Monday in January, A. D. S8G3.
Feb 10, 18G3 Ct J. E. IRBY, Clerk.
State or North Carol! in a Union Co.
Court of I'leas J Quarter Sessions January Term, 18G3
Stephen II. Parkerind Peter Parker, Exrs., vs. Mathew
Parker and others.
Petition for settlement of the estate of Peter Parker,
Sr., deceased.
It appearing to the satisfaction of the Court that the
Defendants, Lemuel Parker and Wiley Parker, reside
beyond the limits of this State. It is therefore
ordered by the Court that publication be made for six
successive weeks in the Western Democrat, a paper
published iu the town of Charlotte, notifying s-aid
Defendants to be and appear at the next term of this
Court to be held for the county of Union at the
Court-House in Monroe on the first Monday in April
next, then and there to plead answer or demur to this
petition, or judgment pro confesso will be taken, and
the same heard ex parte as to them.
Witness, J. E. Irby, Clerk of our said Court, at office
in Monroe, the 1st Monday in January, A. D. 1863.
Feb 10, 18C3 Ct J. E. IRBY, Clerk.
State of North Carolina CabarrnsCo.
Court of I'leas y Quarter Sessions January Term, 1863.
A F Ludwick vs. Gold Hill Mining Company; E A
Kudy vs. same: William Lenard vs. same; James
Eudy vs. same; Simeon Hatley vs. same; James
Dunn vs. same; James Eddy vs. same; J B Harris
vs. same; W T Miller vs. same; H T Leutz vs. same;
W F Biles vs. same; Jesse Skeen vs. same.
Attachments Levied on lands belonging to the Gold
Hi!! Mining Company.
It Appearing to the satisfaction of the Court that
the parties constituting the said Company are not in
habitants of this State. It is ordered by the Court
that publication be made six weeks in the Western
Democrat for Defendants to appear and show cause
why the lands levied upon should not be ordered to
be sold.
Witness, Jo.eph Young, Clerk of our said Court at
office in Concord, the third Monday in January A. D.,
18G3. JOSEPH TOUNG, Clerk.
February 3, 18G3 Ct
Flour Mill for Sale.
The subscriber, having entered into a contract for
building the Railroad from Danville to Greensboro, is
desirous of devoting his whole time to that work, and
offers his STEAM MILL for sale. The property is sit
uates in the town of Charlotte, on the North Carolina
Rail Road, has six run of Mill Stones, and the Flour
has a high reputation throughout the Southern Confed
eracy. It has nlso a Barrel Factory, with improved Machine
ry, and Cooper shops attached, which will be sold
with the Mill or separately. JOHN WILKES.
Sept. 1C, 1862. . tf
VESUVIUS FURNACE
IRON WORK'S. "
The subscriber informs the public that he is manu
facturing Pig iron at his Furnace in Lincoln county,
five miles north of Sharon Station on the WiL, Char.
& Rutherford Railroad. He is also prepared to cast
Machinery, such as Mill Gearing. Thrashing Machine
Iron?, &c; also Hollow-Ware and Salt Pans.
J. M. SMITH.
Vesuvius Furnace P. O. July 15, 1862. y-pd
EXCHANGE NOTICE, No. 4.
Richmond, Va., Jan. 10, 1863.
The following officers and men have been duly ex
changed, and are hereby so declared.
1. All officers and men captured in Kentucky, Ten
nessee, Alabama, Mississippi, Georgia, Florida and
South Carolina, up to December 10th, J862.
2. All officers aud men captured in Missouri, Kan
sas, New Mexico, Arizona, Arkansas aad Louisiana,
up to Jauuary 1st, 1863.
3. The two foregoing sections apply not only to offi
cers and men of the Confederate service, but also to all
persons captured in arms or hostile array against the
United States, whatever may have been the character
of the military orauizations to which they were at
tached, and whatever may have been the terms of the
paroles given by them. If any are in Federal prisons,
they are to be immediately released, and delivered to
the Confederate authorities.
. 5. All Confederate officers and men who have been
delivered at City Point up to January 6th, 18G3.
6. All Confederate officers and men who have been
delivered at Vicksburg up to December 23d, 1862, and
including said d;tte.
7. All paroled Confederate officers and men receipt
ed for at Vicksburg up to December 23d, 1862, and
including said date.
8. All Confederate officers and men captured and
paroled at Fredericksburg, Va., in December, 1862.
9- All Confederate officers and men caDtured at Golds
boro, X, C, in December, 1862.
10. Other miscellaneous and minor exchanges, of
which the appropriate officers will be duly informed.
ROBERT OCLD,
Jsn 20, 1863 Ct Agent of Exchange.
CAPTIONS OF THE ACTS
Pasted at tlte adioumed session of the Leivsla- ,
tare of North Carolina, commencing 19th of
Jan y and ending 12th of Feb'y, 18G3.
! An act far the relnf of landlords; to amena an j
j act to make provision for the families of soldiers.
dying in servite; to admit proof of the band-writ-1 X , " '
ing of witnesses iu certain rases; to authorize the j.cejit upon the assessed cash value of the fol
Governor to appoint an Adjutant General; to in- , . '-n T v
corporate th Western North Garolina Mining, "l- Jtate.
Smelting and'Copperas manuf. Company; to inr 2d. All slaves m the State (except such as the
corporate the Silver and Lead Mining Company;
r. . . , . t
to incorporate a .f emale Seminary in Davidson
county by the name of Beatavilla; to authorize the
Governor to appoint a Messenger for the Execu-
live Department; to Jcgalize and confirm the acts
and judicial proceeding! of County Courts held in
Lincoln ancfCatawba counties; to amend the 48th
u -u it : a 18(1, ct;nn. fn aB
chapter of the Revised Code, loth section; to an-
thorise the Comptroller, if necessary, to employ
some discreet person to countersign Treasury notes;
tv,, K.fif f ,wrcnns whn have entered vacant:
lands: to authorize one-third ot the whole number
W.V- .
of Justices of the Peace in any county to transact
county business; to authorize incorporated towns
to lay an ad valorem tax on slaves; to alter the
rules of law in relation to the probate of Wills; to
incorporate the town of Dallas in Gaston county;
to amend the charter of the Chatham Railroad.
Company, appropriates 8250,000 to aid the work;
concerning the State Educational Association of
North Carolina; to amend the Militia law; to in
corporate the Anderson and Branch Monumental
Associations; to incorporate the Dispatch Steam
boat Company; to authorize the Auditor of Public
Accounts to administer oaths; to amend the charter
of the N. C. Powder Manufacturing Co.; to pro
vide, for the completion of the claim of the State
against the Confederate. Government; to author
ize the Quartermaster of this State to pay commu
tation money to North Carolina soldiers for boots
and shoes; to incorporate Vestal Ford Toll Bridge;
to incorporate the town ofChesnut Hilliu Rowan
county; to amend the 1st section of 4th chapter of
Revised Code; for the relief of soldiers families,
appropriating $1,000,000; to charter t&e Shelby
and liroad llivcr Railroad company; to authorize
the Governor to issue commissions to hold Courts
of Oyer and Terminer (special courts); to incor
porate the N. C. Christian Advocate publishing
company; to enforce the payment of bounty money;
concerning insane persons; to raise Hevenue (pub
lished in another column); to amend the 18th sec
tion of 28th chapter of Revised Cude in relation
to fees of committees of Finance; to incorporate
the Franklin mining and manuf. company; to in
corporate the Tuckasege Mining company; in le
gard to the service of process on the Southern
Express company; to authorize the Deacons and
Trustees of Sharon Church in Mecklenburg coun
ty to sell the Parsonage and lands attached belong
ing to said congregation; to incorporate the Macon
county Mining company; to prevent the spread of
Small Pox (appropriates 30,000 fur vaccination,
the Surgeon General fo appoint a resideat Physi
cian in each county to vaccinate persons desiring
it, physicians to be allowed $5 per day for their
services); to amend the Militia law (exempts men
over 45 years of age from militia duty); to allow
Wm W Grier of Mecklenburg and C Austin of
Union county, to collect tax arrears; to amend the
act prohibiting the distillation of liquors (giving
the informer one-half the fine);concerning sheriffs
and their sureties; to prevent slaves from making
or trading in spiritous liquors; concerning the
statute of limitations; to prevent, during the war,
monopolies, extortion and speculation in bread
stuffs and other articles of general use and con
sumption to amend the Revised Code in relation
to habeas corpus; concerning common schools; in
reference to taxes and .liabilities of sheriffs.
A list of the Resolutions prt3sed will be found on
the inside of this paper:
THE N. C. INSANE ASYLUM.
Dr. Fisher reports to the Board that there were
on Nov. 3, 18G2, (the date of his report printed
by the Legislature,) 195 patients under his care.
Of these 112 arc males, and 83 females. Two
years ago there were 179 patients, of whom 89
have been discharged, viz: 38 recovered, 6 much
improved, 22 not improved, and 23 died. The
institution is now full, many having been reluc
tantly refused admission, and in the male depart
ments operations are necessarily restricted to treat
ment of those already in the Asylum and such
others as may seek admission according to priority
of date for vacancies occuring.
There have been 50G patients since the organi
zation of the Asylum; 480 from North Carolina,
13 from Virginia, 3 from South Carolina, 4 from
Alabama, 1 each f'rojn Georgia, Mississippi, Cali
fornia, Tennessee, Texas and Florida. Among
the patients now under treatment 4 are insant in
consr qjience of "the war," and 1 a victim of the.
John Brown raid.
The expenditures for 1861 were 38,330 70,
rtr .- a - irn net mi. - ': 1 Cfil
.inn in M12 M ).43 oj. ine receipts iu i1
40,029 86; in T862 46,586 80.
COMMON SCHOOLS IN N. CAROLINA.
him in
1802 from 65 counties in whole or in part. From I
these returns he makes the following summary of J
the more important statistics: j
r .
I'rl &?Z''t i
countie
TlTZZt eio SiaOfl: The disburse.
years)
. . ' i.iit noi n. r. r,
ncni in we coune weaiii-t uv,. t
amount on hand 104,oob 40.
General Statistics -The whole number ot
dreu reported in 46 counties was males otjlpt , j
children renortea in -io counties was niaies ,
n i r. n i .-i w a 7n.Vi
lemaies utovy uiwra V'. - '
-in all, 118,802. I he whole number ot oinc :
reported in 08 counties was 2,02 - ;
oi cimaren woo !
in o, couut.es was os,yi, oi wnom
males and 22 '83fi were female,, -d 58-bCn?2 '
distinguished. The number of licences granted
to teachers and reported tc me -was I,loo; ot ,
which 962 were to males and 271 to females; the j
1 6 and the
and 4-5
aS,--Ji ,.
imber ot coun-
number of schools reported was
averairfi length of the schools was
months. Schools were neia m a numoer oi wu . ,
p " . . , , . .- 1 ,f
ties from which 1 havs not received report i
feel warranted in asserting that the whole number '
of children who attend the Common SchooL o, the
State could not have been less than stxtyjive to
seventy thousand. 1
REVENUE LAW.
; The following is a sjnopsis of the new Revenue
j Law passed by the N. 0. Legislature at its late
session, copied from the Standard :
rT . , , x - . . ...
cu. r uave exempiea
I Iroin taxation rn neenivnt nt hruiilv nr manin in.
- s " I i . "?
fir.m,ty) t0 tb.e pertained by the same persons
h;.M." the Jalueof Iand,8'
, V "lJ 1- ??m. n 9
e$ t ""1 'vaU or corporations: Con-
f6,,5"1 S ate treasury -notes to be con-
stdercd "money. The person listing money on
-v 4 v n j . ? j j t .
or a interest being a lowed to deduct debts
! lnni as principal and also as surety
1 " . . "-.
4th. On money invested in Manufacturing and
Steamboat Companies, according to the shares as
fixed by the charter, if the shares be in a corpo
ration if there be no incorporation, "then on the
amount invested. A like tax is laid on money in
vested in County or State Bonds issued since
February 23d, 1861; alro on money invested in
every -species of trade aud traffic not otherwise
taxed in the bill.
5th. Household and kitchen furniture above the
value of 250, except such furniture is specifi
cally-taxed.
6th. Horses, mules, cattle, hogs and other live
stock raised or kept for sale, and not for owner's
use, subject to exemptions hereinafter set forth.
7th. All cotton and tobacco not owned by the
producer, or purchased by the owner for his own
use or that of his family and dependants: cotton
purchased for the purpose of manufacturing to be
exempt from taxation, provided that no more cot
ton' thus held for manufacture shall be exempted
than is needed for the consumption of one year.
The usual exemption of real estate are provided
for: Mechanical and farming tools, books, wearing
apparel, arms for musfer, canoes, or nets, seines of
the value of 200, or less, are also exempt
Property taxed at a higher rate than two-fifths of
one per cent, is not liable to said tax but is to be
listed separately.
An annual tax of eight per cent, is laid on
every dollar of uett dividend or profit not pre
viously listed, declared, received or due, on or
before the 1st of April in each year, on money or
capital invested in shares in the Bank of Wash
ington, the Merchants Bank of New-Berne, Bank
of Wadesboro, Bank of Fayetteviile, Commercial
Bank of Wilmington, Farmers Bank of N. C.,
Bank of Charlotte and. Bank of Yanceyville, to
be exempted however from county tax.
Stocks or interest held by individuals in all
corporations, companies, or business to be listed as
the individual property of holders in the counties
of which they are residents. At the first couuty
court of each couutv held on or before the first
Monday in March, and at the same term every
four years thereafter, the court shall appoint
district Courts of valuation, consisting of one
Justice of the Peace and two free-holders for each
school or Captain's District, to ascertain the cash
value of land, other real estate, and slaves re
quired to be listed. Land is to be listed as here
tofore. In listing slaves, their name ages and
number must be specified. Town lo'.s lo Le listed
and valued separately.
The District Boards aro required to complete
their lists by the 1st Monday of April after their
appointment, and on th.e 1st Thursday thereafter,
the justices of these boards are to meet at the
Court-House and organize as a County Board of
valuation, to receive, compare, aud examine the
lists returned, to hear appeals from district assess
ments, to order re-assessments, if necfesary, and
to return the corrected lists to the County Court
Clerk.
Takers of the tax lists shall uot take the lists of
lands and slaves, but they shall be ascertained by
the County Court Clerk, and entered by him on
the tax lists to be furnished to the sheriff or col
lector, from the lists of the assessors.
Schedule A.
1. A tax of one dollar and twenty cents is laid
on every taxable poll; County Courts may exempt
old and infirm persons. Soldiers in the actual
serviee of the State or Confederate governments
are exempt.
2. Toll gates on turnpike roads, toll bridges and
ferries are taxed 2J per cent on the amount of
annual receipts. Keepers of 'houses of public
entertainment in town or country, whose annual
receipts amount to 300,. are taxed one per cent
on their receipts.
.3. Every gate, permitted by the County Court
to be erected across a highway, is. taxed 15.
4. On note-shavers, in addition lo the tax im
posed on the interest they may receive on notes or
bonds, & tax of ten per cent. o"n their profits,
which they are required- to list without deducting
their losses.
5. Persons engaged in buying and Felling slaves ;
arc taxed j f 1 per cent, on the total amounfol
their purchases, (whether made in the State or .
out of it ) during the twelve months preceding .
the 1st day of April ,
r Tk -n,r. lor to Irtnl nn rulcnta of this '
S..e. r,ot regular., trading, in slavc.who fur-
J.U ' ' ?
. r-iessure carnaS, uu?i.-.vr,, ,.u0
of fifty dollars are taxed one per cent, mn value, i
K , ,nrooo . in(.i.,-BM iet to mares for a t.rice.
residents of the State, are taxed six !
i.ho r,r dmnndod f,r th i
- ... , . : j.....j .i,
aoiiars unless me niS..r c.u..v . ..t.
season for one mare exceeds that sum, in which
. demanded,
These :
are to be lUted and the tax paid in th
the county j
where the owner resides
g GoJd .?er lat la,ed and jftwcl
worn by males of greater value than 25, are
J .
... i
ntVWV..Vvw-w-V- ,
9. -Watches, not kept for sale, one percent.
' 00 valae; harPs in use' 52 50 ch'f Piau0a in
1 50 eacb g-neade1 Canes in use
ieach; silver-headed canes, 50 cents.
, , . . .
t;,w .ron. dentists. TdivMri.-.n.
iniatnre painters, daguerrean
conjnjission merchants, factors, pro-'
aQCtioneerS S(ate. aod coulQt
-deQt cachiers, superintendents, or '
I treasurers of Hanks, railroads or other cornnri.
; tions whose annual receipts amount to 51,000 or
upnmu, iuuu one per cent, on total receipts
or income. Judges of the Supreme and Superior
I OtirtS. lUe rOVPmnr anil nn il.rn nffiiu In
actual service, are exempted.
verJ head of fau w required to list tax imposed for failure to lit dos not apply to
all his dogs above two on any one plantation, in- solditrs in service. On special aets of incorpora
cluding those ownd by his slaves, or any oth-r tions and amendmcnts-to charters of incorporated
person resident on his lands. Persons, not heads ! companies a tax of SIS !i.t n
. of families, are required to list all dogs but one,
.... , -- - ...o , v-c, ,.uu a w ui ?! i3
levied on each dog listed. Dogs under 8 months
old are Untaxed. The COUntv courts nrp pin.
powered to levy these taxes, and the taxes col
J
lected levied under this section shall be for
County purposes.
12. "Dead-heads" travelling, on Railroads, in
which the State is a stockholder, or with which it
has exchanged bonds, arc required to list the
number of miles so travelled by them or any
rneniDer ot their families, during the year pre- !
ceding the 1st of April, and are taxed 2J cents a'
nine lor each mile so traveled. Officials, em
ployees and ministers of the GoRpel, travelling in
discharge of their respective functions, exempted.
13. Persons who have distilled brandy for sale,
or had it distilled for sale, the year preceding the
1st day of April, are to list the number of gallons
distilled and pay a tax of ten cents per gallon.
14. Dealers in wines, cordials and spirituous
liquors, bought of non-residents are taxed 20 per
cent on the amount ot their profits; and persons
buying to sell again, liquors distilled in the State,
are faxed ten per cent ou their profits
On every dollar of nett profit, or dividend,
declared, received or due, during the year rre
ceding the 1st of April In each year, (and not
previously listed,) upon money or capital invested
in manufacturing cotton or woolen goods, leather,
or articles made of leather, iron and tobacco; and
invested in steamboat companies (whether in
corporated or not) and iu Railroads, a tax of two
cents.
15. Collateral descents are taxed as follows,
viz: If the collateral relation be a brother or
sister, one per cent; if the relation be a brother
or sister of the father or mother of the deceased,
or child of such brother or sister, two per cent; if
such collateral relation be a more remote relation,
or the devisee or legatee be a stranger, three per
cent. -- ,
Schedule B.
Subjects taxed without being Unfed.
1. On circuses, menageries, &c , seventy-five
dollars for each county in which they exhibit.
Seperatc exhibitions (known as siJc-bhows) arc
taxed 15 for each county.
2. Companies of stage or theatrical players,
performers of feats of strength or agility and ex
hibitors of natural or artificial objects, except
amateurs) are taxed 20 for each county in which
they exhibit for reward.
3. Companies of itinerant singers, musicians,
dancers, ct id omne genus, exhibiting for the
public amusement, are taxed 10 for each county.
4. Insurance companies incorporated out of the
State are taxed 5 per cent of their gross earnings.
5. Agencies of Banks incorporated out of the
State are taxed 5U0.
6. Money exchange, bond or note brokers,
private bankers, or foreign brokers or bankers, are
taxed ten per cent, of their profits.
7. Express companies are taxed 600.
8. Public billiard tables aro taxed 125; each
bagatelle and roulette tabic 50 each; private bil
liard tables 25 each.
9. Public bowling alleys 50 each; private
bowling alle3-s 10.
10. Livery stables, or places where horses and
vehicles are kept for hire, are taxed 50.
11. Lioensed retailers of spiritous liquors, wines
or cordials, or of malt liquors, are taxed 50.
They arc also required to list the amount of
liquors, wines, etc., as per schedule A, and 'to pay
tho tax there imposed.
12. Non-residents, who in person or by agent,
shall purchase any slave or slaves in this State,
hiiall immediately become liable to pay a tax of
of 1 per cent, on the amount of his purchase;
on failure to pay said tax shall forfeit and pay the
sum of 100. Agents are made equally liable
with their principals to the tax aud for forfeiture.
13. Non-residents selling slaves in the State
shall pay J of 1 per cent on the amount of each
Half, effected. This lax is to be collected of the
purchaser on failure of the seller to pay it.
14.. Sellers of playing cards are taxed 50 cts.
per pack on all cards sold by them.
15. Sellers of foreign made vehicles are taxed
one per cent, on their sales.
16. Auctioneers are taxed one per cent, on the
gross amount of their sales made for residents;
on sales made for itinerant traders or non-residents,
they are taxed five per cent, on the gross
amount.'
17. Merchants, merchant tailors, jewellers, gro
cers, druggists, pr. dure dealers, comurssion merch
ants, factors, produce brokers and another traders
not taxed on their purchases in some paragraph of
this schedule, are taxed h of 1 per cent on the
total amountof their purchases, whether made m J promise natural authority so far ss to enter into
or out or the State, for cash or on credit. Every j 8aci, debatcs it is riot easy to perceive what good
person or corporation, manufacturing cotton or rp8Uit4 C0UJ ,e obtained by them. TheCommis
woolen cloth, (after the 1st day of Jan. 18G3, fitoncrB mUat ajrrce in recommending cither that
or a mixture of both, leather, shoes, boots, Hour,
salt, implements of husbandry, wagons, wagon
harness, and all articles manulactured out of
leather, clothing and iron; and every other person
who as principal or agent for another, carriers on
the business of manufacturing any of the fore -
going articles, are taxed all nett profits above
75 per cent upon the cost of production.
18. Dealers is ready-made clothing are taxed
1 J per cent on total amouut of purchases.
19. tellers ot pateut medicines are taxed ten
per cent ou amount of sales.
20. Horse and mule drovers are taxed one per
cent on the amount of each sale, due as soon as
.i i-
ine &aie ia euecieu.
21 Studs and jacks (belonging to non-rcsi-
dents) let to mares for a price, are tared 10, un-
less the highest price demanded -per season for
one mare sTiall exceed that sum, in which ca?e
th amount thus demanded shall be paid for
licence
oo Pdlers are taxed S4U. '
23. Lightning rod men ana venders oi spin-
. - J J
tons liquors, in quantities from one tiuart to one
I barrel, other than th Mnrlni;n e
farms, are taxed as peddlera; but unlike thc:n
own
arj
' not required to have a license,
i 24." Companica of cvnsies i
gypsies are taxcil 510, in
' Knnnla .V.. I . i .
! tnv other nenahv imnonpd h a. ti. m..
j toarriago license $1; on every mortgage deed
luamugfi tuuiria inu ucea in iruii, rnaao lOKOcure
' debts or liabilities, 81; and every other dead con-
! vevinn tifU tn Mai ... I.A a.M
i - -pi ----- uu VU.I.'IUII UUUll
is SJ00 or upwards, 50 cent. Noo-resldcnt
brokers aro required to pay to the cashier of the
bank whence L3 draws any exchange or fpeeie,
one per cent, on all uch .sums drawn, to be .Ac
counted for to the Stat Treasury, by the naid
Cashier, on oath. The President or Cashier of
the banks herein named, on or before the last day
of October in each year, shall pay into the public
treasury the followins: tax unon each fchare of
stock owned by corporations or individuals, to-wit:
the Bink of Washington, 25 cents; the Merchants
Bank of Newbern, 25 cents; the Bank of Wades
Loro 12 J cents; the Bank of Fayetteviile, YZ
cents; the Commercial Bank of Wilmington 25
cents; the Farmers' Bank of X. C, 25 cciitu; tin
Bank of North Carolina 90 cenU; the Bunk of
Lexington 45 cents; Miner's and Planter's Bank
45 cents; the Bank of Commerce 45 cents; tho
Bank ol Clarendon 45 ocnts; Bank of Care Fear,
90 cents; Bank of Wilmington 90 cent; Bunk of
Charlotte 12J cents; . Bank of Vinceyvii!?, 25
cents; Bank of Thomasville, 45 cent; lUuk of
Hoxboro, 45 cents; and any other which may le
chartered by this or any future General Assembly,
90 cents on the share of 100, and in that pro
portion for shares of a leas value, and in case tho
said officers of any bank shall neglect or fail to
pay the tax as herein required, said bank shall
pay double the amount of said tax, snd the samo
shall bo sued for and recovered by the Attorney
General in the naruo of the State in iho Superior
Court of Wake.
An Act supplemental to the above provides
that in all counties where regular term" of tho
county court shall come after the listing of taxes
in 1&03, between tin? sending in of the ifs to
the clerk and the first Monday of Juno, inclimive,
the taxes for county purposes nny be levied, and
when the court shall come after that day, a
special court shall bo called by. tho clerk or chair
man, to bo held prior to the first day of June,
1863, to make said levy, the proceedings of tho
same to bo recorded by the clerk or. his uimuhn.
Where in the rcvenuo bill tho term court bounc is
used it shall apply to all such places an are used
by authority of law for the holding of court or
the transaction of county business.
NOBTHERN ITEMS.
The New York Herald, of the 13th. mvs
that the -movement to settle the present difficul
ties is progrcscinc in the AVcst. The Illinois
Legislature has appointed a committee to confer
with those of Indiana, Kentucky, and the other
States, to meet in Louisville in March. In Ohio
eminent Republicans are ou the committee. Tho
measure was opposed by tho Abolitionists. It is
expected that Ohio, New Jersey, Pcnnsylvai.ia
and. New York will combino in the movement.
The Illinois Legislature invited the co-operation
of sister States in tho fraternal mission. The
President of the United Hfates is requested to
furnish commissioners, with such xafeguards hi
are necessary to enable them to carry out tluir
mission. Resolutions of opposite character wcro
also offered, and a caucus held to determine tho
policy to be adopted.
The Ncw'Vork Post says parties lavs been
identified in New York who have organized them
selves into a body to demoraiizo the army and tho
nauon vj uinusmg journals ana literature oi a
peculiar kiud. The rich men of New Yotk
furnish the money, and the reaction editors of the
orld, Express and Journal of Commerce, tho
brain. An enormous fund is to be raUM for un
dermining the confidence of the pjlJicrs in tho
Government.
John Van Burcn, in aspcYcb befofe the Demo
cratic Union Association in New York, in viaw
Of the determination of the seceded Stjtei not to
return to the Union, said: our friend, the Demo
crats, in Illinois, who proposo to hold a Conven
tion, will find it a barren task, becauso the South
is determined not to return, and until their
armies have power to resist and put us down,
this war must f?o on, and those whu would attempt
to stop it will be carried by the torrent ;
Gov. Spraguc has been elected Seuatr from
Rhode Island!
The Fblncij Proposition. Mr Seward, in
his dispatches to Mr Dayton, U. S. Minister to
France, dated the 6th intt., says: What Druyn
de L'Huys (French Secretary) suggested ii, that
"this (Lincoln's) Government shall .appoint Com
missioners to meet com.mLtsiner& from the iuiur-
gents on neutral ground." And Seward remarks,
if it wprtt TkrVkiLlft fiirlbia nntrr.mirit to com-
the Union shall stand or voluntarily dis.vjlve; or
ebe they inuit leave the vital question unsettled."
Seward closes by remarking and enforcing the
j ;j,j,es tnc constitutional forum for debato between j
; .K-nstcd nartics. 1
idea that the iJongresso! me uniiea ntaios iurn
Articles published almost simultaneously in
j geveral French official papers, show that France
j -u excecdingly anxious to bring about Peace in
J America. The new Arch Bishop of Paris, in his.
j ja8toral Letter, at'ocks Russia and England ftr
j refusing to join Napoleon in his first effort at uie-
djation.
j "- ; m ,
TjRrADfur. CARXAfir. Statistics or the nres-
j t i I
ent war go to show that the carnage on both sides :
h.a rarely, been equalled in the history -of the.
; world. It is estimated that of . the killed an 4 f
' those who have died from wounds received in
! battle and sickness engendered in camp, thero arc
not less than 325,000 of the Federaf army and
llO.UUO or the uonieaerai .raj j lading uu
aggregate
began,.
of half a trillion men since the wat