"... 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

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