THE DYING SOLDIER.
A TRUE INCIDENT,
By. General Robert B. Vance.
A Confederate piisuher of war, at "Camp
Chase," Ohio, was lj'w on Lia buuk in a dj'mg
state. Ilia brother soldiers kept Yieil at bis side.
At length he was quite still., and all thought the
struggle over, when he suddenly rallied, opened
his ejes and said : "Boya never take the oath
the country is safe the Confederacy will triumph,"
and expired at ohcc:- . "
The wintry wind went howling by with drear and
piercing breath,
As on his couch a soldier lay, the victim of grim
death; .
For o'er him then the icy band was closing1 hard
and fast;
His dying sighs commingling sad with evening's
. solemn blast.
No one wa. there of all he'd known, in better times
than teee,
To smooth his brow, to kiss his cheek, and giv-e his
bosom ease;
For far from them the stricken one was failing slow
and sure,
Nor precious pets, nor tender friends Were there to
weep or cure.
His home was in the bonny South, the land of tun
and flowers,
And far away the household band did keep the
weary hours;
And night and morn they offered up, within his
distant home,
The prayer that God would bring bim4henco, but
ft 111 be did Tiot come.
And e'en bis babes would query oft, of their fond
mother true,
pWhy don't papa come home Again to meet with
us and you;"
And broken hearts and tears were there to mark the
absent one,
Who lingers in hid foeman's grasp, life's conflict
nearly done.
But not with anguish' on his sight this touching
vision fell,
His God he knew, was kind and just, "lie doeth
all things well;"
From Him they come, to him they gave; then, with
a chastened will,
He sank upoa his lowly bed, '.till life itself seemed
still.
We watched hitu as he calmly lay, and thought the
struggle o'er,
His martial step and manly voice we'd see and hear
no more;
Nor in the battle's fierce array would-he for country
sutid,
Jlin pure, heroic soul had fled into the dreamlc&s
land.
But, strange to tell, he moved again, and op'd his
dying c'o,
While on his face a smile was seen, of purpose
noble high;
"All's right," he said, "rejoct the oath; my native
South will win!"
And i hen bis -soldier spirit, puss'J away from earth
and sin.
A strange, wild thrill ran through us all as these
brave words were said,
And many a stern undaunted eye, the tear of sor
row shed;
And vows were spoke from mouth to mouth by
cv'ry Southland son.
"May God to ua do 60 and more if e'er this thing
is done."
Fort Delaware, Aug. 30th, 1864.
. BERR'S FURNACE, -
SIX MILES EAST OF LIXCOLNTOX, N. G.
My Furnace is now in full operation, and I am pre
pared to exchange Iron of all kindi for Bacon, Com,
Uats, kc. Casting of all kinds will be furnished for
provisions or money.
MoIases Mil, Boilers, &c, cast to order on moderate
i want to hire for the ensuing year forty or fifty
nep:ro men two or three of them must be mechanics.
AJdifis me nt Lincolnton, N. C.
J. W. DERR.
Spring Hill Forge, Dec. 19, 1864 2m
WANTED.
I wUh to purchase 20,000 pounds PORK for the N
C. Rtiilrtuid Company, for which the market price wil?
be paid. Apply to W. M. Matthews, Stenhouse &
Macaulay, or to me at the Depot.
J. S. SCOTT,
Charlotte, Dec. 2C, 1864 lm Agent N.C.R.R.
OTICE. .
We positively forbid all persons white and black,
poor and rich from fishing in our Mill Pond. Any
one caught violating this notice will certainly be pro
secuted. We can no longer bear the depredations that
hiivc been committed on our premises.
Oct 24, 1864. PARKS &. WALLIS.
BY .1. IB KERR, Proprietor.
This old established and well-
known Hotel is still kept open for the ac
commodation of travelers. The table is
cupplietl with the best The market and times afford.
Sept 20, 1862 tf J. B KKRR.
A FEW IMPORTANT FACTS IN REGARD TO
The "Southern Hepatic Fills."
1. They are prepared from the best, quality of Medi
cines by the discoverer, now an aged Minister of the
tlospel. and are safe.
2. They have been known for years and tested by
thousand.
3. Five hundred persons are known to have been
cured by thciu
4. They :re not recommended by the proprietor for
everything, but only for diseases which arise from dis
ordered livers.
5. Directions and certificates accompany each box
tiiu iteso certificates are trom welt known ana most
respectable individuals.
C. Correspondents recommend them as good '"or Liv
er Disease, Chill and Fevers. Pneumonia, Jaundice,
Dvrpepsi, Billious Fevers, Rillious Rheumatism,
Worms, Pl-urisy, Bronchitis, ic.
7. Several gentleman state that the use of these
pills has been to them an annual saving of ffom $100
to !?200; the'y aro the best plantation medicino ever of
fered to the public.
6. Some physicians of tie h'ghest standing ptesciibe
them to their patients, and hundreds of boxes have
been sold to regular practitioners.
i. During the last quarter 2,830 boxes bare been sold
to two Druggists, one in South Carolina, and one in
North Carolina, and some time ago over 3.T00 boxes
V ere ordered by Uru?gista in one town in Virginia,
Price $5 box- For SS0 a dozen boxes will be s
sent
to auy address. $45C per gross. A very
count to Druggists and country dealers!
currency) to accompany orders
liberal dis
Cash (new
GEORCE W. DIvEMS.
CoKloro", X. C.
For sale in Charlotte by Dr. Scarr and by Dr. Hutch
ison; in Lincolnton by S. P. Sherrill; in Shelby by R.
Fronebarger; in Concord by T. RsiJ; and by Druggists
generally.
September 26, IP64.
CARD NOTICE.
There is now another lot of. Cotton and Wool Cards
Jr(ay for ue) for distribution to Soldiers' Faroilie?,
at $10 per pair. Agents will please call for them.
H A. DOWD, A. Q. M., X. C.
January 1865. 6t
Important Notice to Farmers.
We now have, amd will keep constantly on band, a
large stock of -
Cotton Cards, Sugar,
Cotton Yarni, Pepper,
Domestic, ' Spice,
Crtflfeft. Tobacco,
! and all kinds of goods, which we will exchange for all
kinds ot country produce.
ELIAS k C6HEN.
Nov. 14, 1864 '
i Salt, Sugar, Tobacco,
' SunfT, Boiler-Iron, Cotton Yarn, ,Cottod Goods, anJ
: beautiful and substantial Cassimerea, at wholesale.
L. S. WILLIAMS,
i Oct 10, 1864 tf
WOOL . CARDING.
1 will be ready la a few days to Card Wool. Owing
to the high price paid for cards, I prefer carding at
old prices and take Wool, Tallow, &c, for pay. I wish
the lady of every family to see that the cncklebnrs
are well nicked out. and send one pound or one pint
of soft grease for every ten pounds of wool
J. STIREWALT,
June 27, 18G4
Mill Hill, Cabarrus county
BARLEY AND HOPS.
Wanted. 1,000 bushels Barley, and a large quantity
of IIops, for which the highest cash price will be paid.
M. MUXZLER,
Lager Beer Brewery,
June 27, 1864 6m-pd Charlotte, X. C.
Boxes Tor Soldiers.
All boxes, for soldiers or prisoners of war from Xorth
Carolina, delivered to the following named persons
will be promptly forwarded free of charge :
Dr D F Summey, Asheville.
Dr W A Collett, Morganton.
Dr J W Allison, Statesville.
. Sprague Brothers, Salisbury.'
Dr J L Neagle, Greensboro.
Mr A Hagan, Charlotte.
Mr Edward Hege, Salem.
Capt J X McDowell, Raleigh.
Joseph A Worth, Faye Neville.
E. Murray & Co., Wilmington.
Mr. F. L. Bond, Tarboro.
Mr. J. A. J. Askew, Colerain.
Mr. F. L. Roberts, Murfreesboro.
The Boxes should be well hooped, properly marked,
and delivered in time for my Special Messenger who
leaves Raleigh on the first day of every month.
EDWARD WARREN,
Nov. 1, 1864 . Surgeon General of X C.
THE NEW, TAX BILL.
An Act to lay additional taxes for the common' de
fend and support of the Government.
Sec. 1. The Congress of the Confederate States
of America do enact. That iu addition to the taxes
levied by the "act to lay taxes for the coinmou de
fenco and to carry on the Government of the Con-
' federate States,' approved 24th of April, 18G3,
there shall oo levied, from the passage of this act,
on the subjects of taxation hereafter mentioned, and
collected from every person, co-partnership, asso
ciation or corporation, liable thereto, taxes as fol
lows, to wit:
I. Upon the value of property, real, persoual and
mixed, of every kind and description, not hereinaf
ter exempted or taxed at a different rate, five per
cent : Provided, that from this tax on the value of
property, employed in agriculture, shall be deduct
ed the value of the tax in kind delivered therefrom,
as nsees.-ed under the law imposing it, and delivered
to the Government : Provided, that no credit shall
be allowed beyond five per cent.
II. On the value of gold and silver wares and
plate, jewels, jewt-Iry and watches, ten per cent.
III. The value of property taxed under this sec
tion shall be assessed on the basis of the market
vnlue'bf the same, or similar property, jn the neigh
borhood where assessed in the year I860, except in
cases whers land, slaves, cotton or tobacco have
been purchased since the 1st day of January, 18(52,
in which case the said land, slaves, cotton and to-
; bacco so purchased, shall be assessed at the price
actually paid tor the same by the owner.
Sec 2. On the value of all shares or interests held
in any bank, banking company or association, canal,
navigation, importing, exporting, insurance, manu
facturing, telegraph, express, railroad, and dry dock
companies, and all other joint stock companies of
every kind, whether incorporated or not, five pet
cent. The value of property taxed under this section
shall be assessed upon the basis of the market value
of such property in the neighborhood where assessed,
in such currency as may be in general use there, in
the purchase and sale of'such property, at the time
of assessment.
St c 3. I. Upon the amount of all gold and silver
coin, gold dust, gold or silver bullion, whether held
by the banks' or other corporations or individuals,
five per cent.; and upon all moneys held abroad, or
upon the amount of all bills of exchange, drawn
therefor on forgu countries, a tax of five per cent;
such tax upon money abroad to be assessed and col
lected according to the value thereof at the place
where the tax is paid.
II. Upon the aniouut of all solvent credits, and
of all bank bills, and all other papers issued as cur
rency, exclusive of non-interest bearing Confederate
treasury notes, and not employed in a registered
busiuess the income derived from which is taxed,
five per cent. .
See 4. Upon profits made in trade and business,
as follows : -
I. On all profits made by buying and selling spir
ituous liquors, flour, wheat, corn, rice, sugar, mo
lasses or syrup, salt, bacon, pork, hogs, beef or
beef cattle, sheep, oats, hay. fodder, raw hides,
U-ather, horses, mules, boots, shoos, cotton yarns,
wool, woolen, cotton or mixed cloths, hats, wagons,
harness, coal, iron, steel or nails, at auy time be
tween the 1st of January, 1SG3, and the 1st January
1865, ten per cent., m' addition to the tax on such
profits as income under the "act to lay taxes for the
common defence, aud carry on the Government of
the Confederate States,'' approved AprffcMth, 1863.
II. On all profits made by buying and selling
money, gold silver, foreign exchange, stocks, notes,
debts, credits, or obligations of any kind, and any
merchandize, property or effects of any kind, not
enumerated in the preceding paragraph, between
the times named therein, ten per cent., in addition
to the tax on such profits as income, under the act
aforesaid.
III. On the amount of profits exceeding twenty
five per cent., made, during either of the years 1S(3
and 1SG4. by any bank or banking company, insu
rance, canal, navigation, importing and exporting,
telegraph, express, railroad, manufacturing, dry
dock, or other joint stock company of any descrip
tion, whether incorporate or not, twenty-five per
cent on such excess.
Sec 5. The. following exemptions from taxation
under this act shall be allowed, td-wit:
I. Property orVach head of a family to the value
of five hundred dollars; aud for each minor child of
the family to the further value of one hundred dol
lars; and for each sou actually engaged in the army
or navy, or who has died or been killed in the mili
tary or naval service, and who was a member of the
family when he entered the service, to the further
value of five hundred dollars'.
II. Property of the widow of any officer, soldier,
sailor or marine, who may have died or been killed
:t:., i . ,
iu i u" ujiiiiuijr ut uttvui service, or wnere mere is
no widow, then of the family, being Atjnor children.
to the value ot ono thousand dollars.
III. Property of every officer, soldier, sailor or
marine, actually engaged in the military or naval
service, of such as have been disabled iu sueh ser
vice, to the value of one thousand dollars; provided,
that the above exemptions shall not apply to any
pe.rson, whose property, exclusive of household fur
niture, shall be assessed at a value exceeding ono
thousand dollars.
IV. That where property has been injured or de
stroyed by the enemy, or. the owner thereof has
been temporarily deprived of the use or occupancy
thereof, or of h means of cnltirating the same,T)y
reason ef th presence or the proximity of the ene
my, the assessment on sach property may be re
duced, in proportion to the damage sustained by
the owner, or the tax assessed thereon may be re
duced in the same ratio by the district collector, on
satisfactory evidence subtoitted to him by the Own
er or assessor. ' ' . : .
Sec 6. That the taxes on property laid for the
year 1864, shall be assessed as on the day of the
passage of this act, and be due and collected on the
first of June next, or as soon after as practicable,
allowing an extension of ninety days West of the
MississTppi river. The additional taxes on incomes
or profits for the year 1863. levied by this act. shall
be assessed and colleoted forthwith; and the taxes
on incomes or profits for the year 1864, shall be as
sessed arid collected according to the provisions of
the tax and assessment acts of 1863.
Sec 7. So much of the tax act of tl?e 24th day of
April, 1863, as levies a tax on incomes derived from
property or effects on the amount or value of which
a tax is levied by this act, and also the first section
of said act, are suspended for the year 1864. and no
estimated rent, hire or interest on property or cred
its herein taxed ad valorem, shall be assessed or
taxed as incomes under the tax act of 1863.
Si c 8. That the tax imposed by this act on bonds
of the Confederate States heretofore issued, shall
in no case exceed the intesest on the same, and
such bonds, when hfld by or for minors or lunatics,
shall bo exempt from the tax in all cases where the
interest on the tame shall not exceed one thousand
dollars.
Adopted in February, 18G4
THS NEW MILITARY LAW.
A Bill to organize forces to serve during the War.
, Sec. 1. That from and after the passage of this act
all white men, residents of the Confederate States, be
tween the agea of 17 snd 50, shall be in the military
service of the Confederate States for the war.
Sec 2. That all the persons aforesaid, between the
ages of 18 and 45, now in service, shall be retained
during the present war with the United States, in the
same regiments, battalions and companies to which
they belong at the passage of this act, with the same
organization and officers, unless regularly trnsferred
or discharged, in accordance with the laws and regu
lations for the government of the army : Provided, that
companies from one State, organized against their
consent, expressed at the.time, with regiments or bat
talions from another State, shall have the privilege of
being transferred to organizations of troops, in the
same arm of the service, from the States in which said
companies were raised; and the soldiers'ftom one
State, in companies from another State, shall be allow
ed, if they desire it, a transfer to organizations from
their own States, in the same arm of the service.
Sec 3. Be it further enacted, That at the expiration
of six months from the first day of April next, a bounty,
of one hundred dollars in a six per cent. Government
bond, which the Secretary of the Treasury is hereby
authorized to issue, shall be paid to every nun-commissioned
officer, musician and private who shall then
be in service, or in the evwnt of his death previous to
the period of such payment, then to the person or per
sons who would be entitled by law to receive the ar
rearages of his pay; bnt no one shall be entitled tqthe
bounty herein provided, who shall at any time, during
the period of fix months next after the said first day of
April, be absent from his command without leave.
Sec 4. Be it further enacted, That no person 6hall
be relieved from the operation of this act by reason of
having been heretofore discharged from the army,
where no disability now exists; .nor shall those who
have furnished substitutes be any luiger exempted "by
reason thereof : Provided, that no person, heretofore
exempted on account of religious opinions and who
has paid the tax levied to relieve him fiom service
shall be required to render uiilita'ry service under this
act.
Sec 5. Be it further enacted, Thst all white male
residents of the Confederate States, between the ges
of 17 and 18 and 4 and DO years shall enroll them
selves at such times and places, and under such regu
lations, as the President may prescribe, the time al
lowed not being less than thirty days for tbosVeast,
and sixtj days for those west of the Mississippi river,
and any person who shall fail so to enroll himself,
without a reasonable excuse therefor, to be judged1 of
by the President, shall be placed in service in the field
for the war, in the same manner as though they were
between the ages of eighteen and forty-five : Provided,'
that the persons mentioned in this section shall con
stitute a reserve for Statue defence and detail duty, and
shall not be required to perform service out of the
State in which they reside.
Sec 6. That 11 persons required by the 5th section
of this act to enroll themselves, may within thirty days
aTter the passage thereof, east of the Mississippi river,
and vithinsixty days, if we3t of said river, form them
selves into voluntary organizations of companies, bat
talions, or regiments, and elect their own officers; said
organizations to conform to the existing laws; and,
having so organized, to tender their services as volun
teers during the war to the President; and if such or
ganizations shall furnish proper muster rolls, as now
organized, and depojit a cop.t thereof with the emoll
ing oflicer of their district, which shall be equivalent
to enrollment, they may be accepted as minute men
for service in such State, but in no event to be taken
out of it. Those who do not so volunteer and organize,
shall enroll themselves a.s before provided ; and may,
by the President, be required to assemble at conven
ient placet! of rendezvous, and be formed. or organized
into companies, battalions and regiments, under regu
lations to be prescribed by him; .and shall have the
right to eltct their company and regimental officers ?
and all troops organized under this act for State de
fence, shall be entitled, while in actual service, to the
same pay and allowance n troops now in the field.
Sec 7. That ony person who shall fail to attend at
the place of rendezvous as required by the authority
of the President, without a sufficient excuse, to be
judged of by him, sball be liable to be placed in ser
vice in the field for the war, as if he were between the
ages of 18 and 45 yewrs-.
Sec 8. That hereafter the duties of provost and hos
pital guards and clerks, and of clerks, guards, agents,
employees or laborers in the Commissary and Quarter
master's Departments, in the Ordnance Bureau, and
cferks and employees of navy agents, as also in the exe
cution, of the enrollment act, and all similar duties,
shall be performed by persons who are within the ages
of eighteen and forty-five years, and who by the report
of a Board of army surgeons shall be reported a3 una
ble to perform active service in the field, but capable
of performing some. of the above said duties, specifying
which; and when those persons shall have been assign
ed to those duties as far as practicable, the President
shall assign or detail to their performance such bodies
of troops or individuals required to b enrolled under
the 5th section of thia act, as may be needed for the
discharge of such duties : Provided, that persons be
tween the ages of 17 and 18 shall be assigned to those
duties: Provided, further, that nothingcontained in this
act shall be so construed as to prevent the President
from detailing artizans, mechanics, or persons off cien
tific skill, to perforin indispensable duties in the de
partments or bureaus herein mentioned.
Sec 9. That any Quartermaster or Assistant-Quartermaster,
Commissary, or Assistant-Commissary (oth
er than those serving with brigades or regiments in
the field,) or ofKcers in the Ordnance Bureau, or Xavy
Agents, or Provost Marshal, or officer in the conscript
service, who shall hereafter employ cr retain in his
employment any person i i a.iy of ibe'm said depart
ments or bureaus, or in any of the duties mentioned in
the 8th section of this act, in violation of the provis
ions hereof, shall, on conviction thereof by a court
martial or military court, be cashiered ; and it shall be
the duty of any department or district coftrftiander, up
on proof, by the oath of any credible person, that any
such officer has violated this provision, immediately
to relieve Mich officer from duty; and said commanders
shall take prompt measures to have him tried for such
offence: and an- comiuandei as aforesaid failing to
perform the duties enjoined by this' section, shall, upon
being duly convicted thereof, be-discbarged from the
service.
I.V REftARD TO EXEMPTIONS.
Sec 10. Be it farther enacted. That all laws grftntin?
exemptions irom military service ne, and tbe same are
hereby repealed, and hereafter none shall be exempted
except the follewing : '
1. AH who shall be held unfit for military service,
under rules to be prescribed by the Secretary of War.
2. The Vice-President of tbe Confederate States, the
members and officers of Congress and of the several
State Legislatures, and f:::h other Confederate and
State officers as the President, or the Governor of the
respective States, may certify to be necessary for the
proper administration of the Confederate or 5ute
Governments, as tbe case may be.
3. Every minister of religion authorized to preach
according to the roles of his charch, and who, at the
passage of this act, shall be regularly employed in the
discbarge of his ministerial duties; superintendents
and physicians of asylums for tire deaf and dumb and
blind and of tbe insane: one editor focfach newspaper
being published at tbe time of this act, mod such em
ployee as said editor may certify on oath to be indis
pensable to the publication of such newspaper ; the
public printer of the Confederate and State Govern
ments, and suoh joarneymen primers as tbe said public
printer shall certify, on oatb to be indispensible to per
form the public printing; one skilled apothecary in
each apothecary store, who was doing business as such
on the 10th day of October, 1862, sad has continued
said business, without intermission, since thai -period ;
all phj-sieians over the ageof thirty years, who now
are, and for the last seven years have been, in the ac
tual and regular praetice of their profession, but the
term physician shall not include dentists; all presi
dents and teachers of colleges, theological seminaries,
academies and schools, who have been regularly en
gaged as sach for two years iext before the passage of
this act: Provided, that the benefit of this exemption
shall extend to those teachers only' whose schools are
comppsed of . twenty students or more. All superin
tendents of public hospitals, established by law before
the passage of this act, and such physicians and nurses
therein as sueh superintendents shall certify, on oath,
to be indispensible to the proper and efficient manage
ment thereof.
4. There shall be exempt one person as owner or
agriculturalist on each farm or plantation upon which
there are now, and were on the 1st day of January last,
fifteen able-bodied field hands, between the ages of
sixteen and .fifty, npon the following conditions:
1. This exemption shall only he granted in cases in
which there is no white male adult on the farm or planta
tion not liable to military service, nor unless the person
claiming the exemption was, on the 1st of January, 18(54,
either the owner and manager or overseer of said planta
tion; but in no case shall more than one person be ex
empted for one farm or plantation
2. Such person shall first execute a bond, payable to the
Confederate States of America, insnch form and with such
sf curity, and in such penalty, as the Secretary of War
may prescribe, conditioned that he will deliver to the Gov
ernment at some Kailroad depot, or such other plaee or
places as may be designated by the Secretary of War.
within 12 months next ensuing. 100 pouuds of bacon, or,
at the election ot the Government, its equivalent in pork,
and 100 pounds of nett beef (said beef to be delivered on
foot), for each able-bodied slave on said farm or plantation,
within the above said ages, whether said slaves are nsed in
the field or not, which said bacon or pork and beef shall
bo paid for by the ftuvernnient at the prices fixed by the
Commissioners of the State under the impressment act;
Provided, that when the person thus exempted shall pro
duce satisfactory evidence that it has been impossible for
him, by the exercise of proper diligence, to furnish the
amount of meat thus contracted for, and leave au adequate
supply for the subsistence of those living on the said farm
or plantation, the Secretary of War shall direct a commu
tation of the same, to the extent of two-thirds thereof in
grain or other provisions, to be delivered by such person
as aforesaid at equivalent rates.
3. Snch person shall further bind himself to sell the
marketable surplus of provisions and grain now on hand,
and which he may raise from year to year whilo his ex
emption continues, to the government or to the families
of soldiers at prices fixed by the commissioners of the State
under the impressment act: Provided, that auy person ex
empted as aforesaid, shall be entitled to a credit of 25 per
cent on any amount of meat which he may deliver within
three months from the passa?e of this act : Provided fur
ther, that persons coming within the provisions of this ex
emption shall not be deprived of the benefit thereof by
reason of having been e nrolled since the 1st of Feb. 1864.
4. In addition to the foregoing exemptions, the Secre
tary of War, under the direction of the President, may
exempt or detail such other persons as he may -be satisfied
ought to be exempted on account of public necessity, and
to iusure the production of grain and other provisions for
the army and the families ot soldiers. He may, also, grant
exemptions or details on such terms as he may prescribe,
to such overseers, farmers ot planters as he may be satis
fied will be more useful to the country in the pursuits of
agriculture than in the military service : Provided, that
such exemption shall cease whenever the farmer, planter
or overseer shall fail diligently to employ, in good. faith,
his own skill, capital and labor exclusively in the. produc
tion of grain aud provisions to he sold to the government
aud fu,miiieS'of soldiers at prices not exceeding those fixed
at the time for like articles by the commissioner of the
State under the impressment act. -
5. The president, treasurer, auditor and superintendent
of any Railroad company engaged in transportation for
the government, and such officers and employees thereof
as the president or superintendent shall certify on oath to
be indispensable to the efficient operation of said railroad:
Provided, that the number of persons so exempted by this
.act on any railroad shall not exeed one person for each
mile of said road iu actual use for military transportation;
aud said exempts shall be reported by Jiame and descrip
tion, with the names of any who may have left the em
ployment of said company, or who may cease to be indis
pensable. (5. That nothing herein contained shall be construed as
repealing the act approved April 14th, I86:, entitled an
act to exempt contractors for carrying the mails of the Con
federate States, and the drivers of post coaches and hacks,
from military servict : Provided, that all th exemptions
granted under this act shall only coatinue whilst the per
sons exempted are actually engaged iu their respective
pursuits or occupations.
Section 11. That the Preside nt be and be is hereby au
thorized to grant details, under general rules and regula
tions to be issued from tbe War Department, either ot per
sons between 45 and 50 years of age, or from the army in
the field, in all cases where, in his judgment, justice, equi
ty and necessity require such details, aud he may revoke
such orders of detail whenever he thinks proper: Provided
that the power herein granted to the President to make
details and exemptions shall not be construed to authorize
the exemption or detail of any contractor for furnishing
supplies of any kind to the government by reason of said
contract, unless the head or secretary of the department
making such contract shall certify that the personal ser
vices of such contractor are indispensabl(to the execu
tion of said contract: Provided fuither, that when any
such contractor shall fail, diligently and faithfully, to pro
ceed with the execution of such contract, his exemption or
detail shall cease.
Sec. 12. That in appointing local boards of Srrrgeons
for the examination of persons liable to military service,
no member composing the same shall be appointed from
the county or enrolling district in which they ans required
to make such examination.
Adopted in February, 1864. J
DR. J. M. MILLER,
Charlotte, N. C,
Can be found at his Office nest doer to Hutchison's
Drug Store, opposite tbe Democrat Office.
Jan. 13, 1864.
THE KEY-STONE.
A MASONIC MONTHLY MAGAZINE.
On tbe first of January, 1865, I shall commence the
publication of a Monthly Magazine under the above
title, to be devoted to the interest of the Ancient and
Honorable Fraternity of Free and Accepted Masons.
I believe that everr trood Mason will atrree with me
in tbo opinion that such a publication will be benefi
cial in enlightening our less informed brethren, and in
dispensing many a ealnij kind word of cheerfulness to
the hearts aud homes of thousands of werthy brothers,
their widows and orphans. It will be my earnest pur
pose to bring to bear whatever bumble ability I may
possess to make it a reliable custodian of sound Ma
sonic Law and Teuets, ever adhering closely to the An
cient Landmarks of the Craft in all their pristine
strength and symaietrical beauty. - .
Tremblhig, lest I err, in clothing myself for so re
sponsible aa office, I shall engage upon the Ket-Stoxi
such skilled editorial talent as shall keep the lights
well trimmed aud brightly burning, with the sincere
hope that as our work goes forth each month, from the
quarries of our labour it may pas an improved inspec
tion and be acceptable tt the bead and to the heart of
every good Master at whose home or hands it may be
received. -
TERMS :
One copy six months, $6,00
Ten copies six months, . 55,00
Single copies, 1,50
Masons, Lodge, Chaptprs, Councils aud 'Encamp
ments will J lease send in their subscriptions at once.
Address
WM. B. SMITfl, Proprietor,
November 21, 1864. Raleigh, N. C.
" COPPERAS.
TAYLOR k ASBUItY are now prepared to furnii h
by the Ion or otherwise, a- fine article of Copperas,
superior to any English offered in market. Druggists
and Apothecaries supplied with a chemically pare
article. Address TAT LOB A ASBUKi ,
j Msy 5, 1863
Charlotte, V.V,
PUBLIC ACTS
Passed at the first Session of the 2 J Congress of
, . the Confederate States. ' '
AN ACT TO AMEND THB TA& LAWS-
The Congress of the Confederate States ot America
do enact, That the first, second and third eectioos of
the -Act to levy additional taxes for the common de
fencend support of the Government," approved 17th
February, ltft4, be amended and re-enacted, so as to
read as follows, to-wil :
Section 1. That, in addition to the taxes leried by
the "Act to lay taxes' for the common defence and to
carry on tbe Government of the Confederate States,"
approved April twenty-fourth, eighteen hundred and
sixty-three, there shall be lerid from tbe 17th day of
February, 1864, on the subjects of taxation hereinafter
mentioned, and collected from every person, copart
nership, association or corporation, liable therefor,
taxes af follows, to-wit:
I. Upon the value of all projrty, real, reroQ'
and mixed, of every kind and description, not herein
after exempted or taxed at a different rate, 8 per cent
Provided, that from the tax on the value f property
employed in agriculture shall be deducted the value of
the tax in kind derived therefrom during the same
year, as asf ssed under the law imposing it, and de
livered to the Government, whether delivered during
the year or afterwaids, including the bacon, delivera
ble after,' and not prior to, the assessment of the tax
on property employed in agriculture as aforesaid: and
the collection of the tax on such property shall be sus
pended after assessment, tinder the order of the Sec
retary of the Treasury, until the value of the tithe to
be deducted can be ascertained, and when so ascer
tained, it shall be the duty of the post quartermaster
to certify, and of the district collector to deduct, the
value of such tithe, and any balance found dne may
be paid in bonds and certificates therefor, authorized
by the "Act to reduce tbe currency and to authorize
a new issue of notes and bonds," in like manner as
other taxes payable during the year: Provided, That
no credit shall be allowed beyond five per cent
II. On the value of gold and silver ware and plate
jewels, jewelry and watches, ten per cent.
III. Tbe value of property taxed under this section
shall be assessed on the basis of the market Talne of
the same, or similar property in the neighborhood
where assessed, in the year If 60, except in-cases
where lands, slaves; cotton and tobacco have been
purchased since the first day of January. 1862, in
which case the said land, slaves, " cotton and tobacco
so purchased shall be assessed at tbe price actually
paid for the same by the owner: Provided, That land
purchased by refugees and held and occupied by them
for their own use and residence, ha)l be assessed ac
cording to its market value in the year 1860.
Sec. 2. That section second of. an act entitled "An
act to levy additional taxes for the common defence
and support of the government," approved lTth Feb
ruary, 1864, be, and the same is hereby, repealed; and
it is hereby declared, thar all the property and assets
of corporations, associations and joiut stock compa
nies, of every description, whether incorporated or not,
shall be assessed and taxed in tbe same manner, and
to the same extent, as tbe property and assets ef indi
viduals; the tax on such property and assets to be as
sessed against, and paid by, such corporations, asso
ciations and joint stock companies: Provided, That
no bank or banking. company shall be liable to pay .1
tax upon deposites of money to the credit of, ana sub
ject to the checks of, others: Provided further, That
the stock, shares or interests, representing property or
assets in corporations or joint stock companies, or as
sociations, shall not be assessed or taxed:And provi
ded further, That all property within the enemy'
li'ues be, and the same is hereby, exempted from all
taxation so lcrg as it remains in the enemy's lines.
Sec. 3. That paragraph one of section three of an
act entitled "An act to levy additional taxes for the
commbn defenc and support of the government," ap
proved 17th February, 1664. be, and the same is, here
by amended and re-enacted, so as to read as follows:
Upon the amount of all gold and silver coin, gob du6t,
gold or silver bullion, moneys held abroad, or bills of
exchange, drawn therefor, promissory notes, rights,
credits and securities, payable in foreign countries,
five per cent to be paid in specie, or Confederate trca
sury notes nt their value, as compared wiih specie at
the time the tax is payable; the relative value of spe
cie and Confederate treasury notes, for the purpose of
payment under this net, to be fixed by regulations to
be prescribed by the Commissioner of Taxes, under
the direction of the Secretary of the Treasury.
Sec. 4. That section sixteen of the "Act to amend
an act entitled 'An act to lay taxes for the common de
fence and carry on the Government of the Confederate
States,'" approved 17th February, 1864, be, ana the
same is hereby, amended, so as to read as fellows:
I. The income, property and money, other than
Confederate treasury notes, of hospitals, asylums,
churches, schools, colleges and other charitable iosti
tions, shall be exempted from taxation under tbe pro
visions of this act, or any other law. The property of
companies formed under the act entitled '-An act ta
establish a volunteer navy,"ghall be exempt frt m tax
ation, except on the income.
II. That paragraph 6, sec. 7, of the same act, be and the
same is hereby amended by adding thereto as follows:
"If any person shall fail to make due return, as re
quired'by said section, of tbe income or profits taxed
under any law of Congress, or in case of disagreement
with the assessor, to submit the same to referees, as
provided by law, or shali fail or refuse to pay ihe Wx
thereon, within such time as shall be prescribed by
public notice, by the district collector, under the di
rection of the Commissioner of Taxes, such person
shall be deemed and held to be in default: Provided,
such person t hall not be deemed and held to be in de
fault, who may fail, or has failed to make payment, or
due returns, in consequence of the presence or Inter
ference of the enemy,,or the absence or neglect of the.
officers charged with the assessment and collection of
taxes.?' .'
Sec. 5. That this act shall not be so construed as to
subject to taxation corn, bacon and'other agricultural
products, which1 were produced in the year 1863, and
in the possession of the prodcer on tbe 17th of Feb.
1864, and iie e?s iry for tbe support of himself and
family during ihe present year, asid from or on which
taxes in kind hiirhccn deducted and delivered or paid.
Sec 6. Thm Kciin 4, paragraphs I and 2, of the act
approved 1 7 1 b February, 1 8J4, entitled "An act to levy
additional tuxe? for he common defence and support
of the Government,' be so a mended as to levy an addi
tional tax of thirty ier cent, upon Ihe amount of all
profits made by selling the nrtices mentioned in The
said paragraphs, between ihe 17l!) day of February,
1864, and the 1st day of July next, which additional
tax shall be collected under said act.
Sec. 7. That on a!I treasury notes of the old issue,
of tbe denomination of five dollars, not exchanged for
new issue prior to the 1st day of January, 186S, and
which may remain outstanding un that day, a tax of
one hundred per cent, is hereby imposed.
Sec. 8. That section seven of an act entitled "An act
to levy additional taxes for Ihe common defence and
support of Ihe Government," approved 17th February,
1864, be, and ibe same u hereby, repealed, aud the lol
lowing inserted in lieu thereof:
I. That the first section of the "Act to lay taxes for
the common d;fence and to carry on the Government
of tbe Confederate States," approved 24th April, 1863,
is suspended for the year 1804.
II. In all cases where a tax is levid on income de
rived from property, real, personal and mixed of every
oescriDtion. on the amount or value of which an ad
valorem tax is laid, tbe ad celortm tax shall be deduct
ed from the income tax: Provided, That in no rase
shall less be paid than the ad valorem tax.
III. In tbe assessment of income derived from man
ufacturing or mining, there shall be deducted from the
gross income or profits, the necessary annual repairs,
not exceeding teu per cent, on the amount of the in
come derived therefrom. And, iu addilioo to tbe de
ductions now allowed by law in the amsfmeot of in?
comes derived from any source, the following shall be
made, namely: The Confederate taxes actually paid by
the owner on sales made by him, and the commissions
actually paid by the consignor or shipper for selling,
and in the production or manufacture of pig metal or
other iroa, the cost of fuel.
Sec. 3. That all citizens of any one of tbe Confede
rate States, temporarily rendingiu another Slate, shall
be liable to be assessed and taxed in the State or dis
trict in which he may temporarily reside; and it shall
be the duty of all such who have not heretofore made
return of their taxable property to the district tsstttor
where they may temporarily reside, witbio thirty days
after the passage of this act. to make snch return; and
any one liatle to be assessed and taxed as aforesaid
who shall fail or refuse, within the said period of thirty
days to make such return, shall be liable to all the
pains and pe.ialties imposed by Ibe laws of the Confed
erate States in such case.
Arrperip June 14, IH
Short Almanac for 1865
' " 2 ? 2
I- i- S. ? 1
JANUAKY --12345
8 0 10 11 12
15 16 17 18 19
. 22 23 24 25 20
. 29 SO 31
FEBRUARY - I
5' C 7 8 9
12 13 14 15 1C
19 20 21 22 23
v 2G 27 28
MARCH - - -, 12
5 0 7 8 9
12 13 14 15 10
19 20 21 22 23
26 27 28 29 30
s.
V
SP
C
13
20
27
I
14
21
28
4
11
18
o
10
17
24
3
10
17
24
31
4
11
18
25
1
8
15
.
iiy
c
18
20
27
APRIL -
2 3 4 5 G 7
9 10 11 12 13 14
16 17 18 19 20 21
23 24 25 26 27 28
30
MAY 12 3 4 5
7 8 9 10 11 12
14 15 10 17 18 19
21 22 23 24 25 20
28 29 30 31
JUNK ' 12
4 5 C 7 8 9
11 12 13 14 15 10
18 19 20 21 22 23
25 26 27 28 29 30
JULY
2 3 4 5 6 7
.9 10 11 12 .13 14
16 17 18 19 .20 21
23 24 25 20 27 28
80 31
AUGUST ? 12 3 4
r 7 8 9 10 11
13 14 15 1G' 17 18
20 21 22 23 24 25
27 28 29 SO 31
SEPTEMBER . 1
3 4 5 G 7 8
10 11 12 13 14 15
. 17 18 19 20 21 22
24 25 20 27 28 29
OCTOBER - 1 2 3 4 5 0
5 9 10 11 12 13
15 10 17 18 19 20
22 23 24 25 20 27
29 30 31
NOVEMBER - 12 3
5 6 7 8 -9 10
12 13 14 15 1G 17
19 20 21 22 23 24
20 27 28 29 80
DECEMBER - 1
3 4 5 G 7 8
10 11 12 13 14 15
17 18 19 20 21 22
24 25 20 27 28 29
31
o
10
17
24
1
8
15
29
5
12
l!(
20
9
1(1
L.T
SO
m
i
14
21
2S
4
11
IS
25
9
1(
23
80
ARRIVAL and DEPARTURE
Of tflesMCtiKcrM
OF THE SOUTHERN EXPRESS COMPANY
At Charlotte Office, Daily.
ARRIVES.
Kailroad 7 00
From Char. iSC
A. if. and C P
" and 5 00
P. M.
N. C. Railroad
Wil., C. k if. Rai
7 00
Irond 2 45
DEPARTS.
For
it
X. C
Char
Railroad
k H C. Railroad
7 00 A.M. and 6 20 P.VI
8 00 " and 5 00 '
7 30 "
Wil
, C. k R. Railroad
It is desired thar all Parcels, Packages or Freight to
be forwarded by either of the above Trains, be sent to
this Office Oxk IIouk previous to its departure.
T. D. GILLKSPIK, Agent.
Charlotte, Sept. 7, 1863. tf
WHEAT
i
The subscriber is prepared to pnrctiaie tbe new
crop of Wheat at the highest market price. Farmers
will find it to their advantage to call at the CHAR
LOTTE STEAM MILLS before selling.
Jan'y 1, 18G1 tf JXO. WILKES.
EXPRESS NOTICE.
Orrica South run Exrasis Comfaxy,)
Charlotte, Sept. 24, 1803.
Iu order to avoid misonderstandiag and to make
our charges conform to tbe liability assumed, this
Company hereby gives notice that from and aflcrOcto
ber 1st, 1863, shippers will be required to place their
valuation upon eachpackage before it will be received.
Such valuation will be inserted in the Company's
receipt, and establish tbe iiibiliiyof tbe Company fr
the amount. Tbe act of Ood and Ike public enemy
only eacepted. T. D. GILLESPIB,
Sept8, 18C3 Agent.
Wilmington, Charlotte & Rutherford
3El.aLXXjDE1.0-X.
On and after Monday Ihe 25tb ofMay, 18C3, tbe Pas
senger Train will ran on thia Road (Western Dili
aion) daily, Sundays excepted, as follows :
GOIXO WEST:
ARRIVE:
LEAVE:
.7 30 A. if.
Charlotte,
Tuckstfeege,
Brevard,
Sharon,
Llncolulon,
Cherryville.
GOING EAST:
8
8
9
10
10
15
15
25
00
45
A. M.
8 20
00
0 30
10 OS
.i
ii
.i
ii
ii
ii
ii
ARRIVE:
LEAVE;
11 30 A. M.
Cherrtrille,
15
50
20
53
00
P. M.
Lincolnton, 12 25 P. SI.
25
55
25
00
Sharon, 12
Brevard, 1
Tuckaerse, 2
i
M
t
. II
II
II
Charlotte.
Fare, aix cents per mile. Soldiers goiag lo aud re
turning froru the arruy, half fare. Pattengers are re
quired to make the proper change, as the Ticket Agent
cannot furaUb change for every oat,
A Freight Train leaves Cherryville for Charlotte at
7 o'clock, A M, or. Mondays, and returns same day.
For Passenger Trains transporting Freights, 50 per
cent to ihe tariff rates of freight will be added.
V. A. McBEE,
Mailer of Transportation.
Lincolpon, May 25. 18C3.
J0I1V VOGEL, Practical Tal.
I or, re j peci full j iuforms tbe citU
seas of Chifttle and surround
io coontry, that he is prepared
to manufacture gentlemen's clo
thing la the latest style and at
short notice, ills best exertions
will be given to render satisfac
tion tolboje who patronize faim.
Shop opposite Kerr'sIIotel, next
door to Jirown Still's store.
Jan. 1,1805. tf
CRAJY, LARD, Arc.
On tbe 25th inst , the Medical Purveyor will be pre
pared to parchafe Com, Bye. Barley and Lard, for
wbicb market prices will b paid ; and eogar, Coffre,
Rice, Bait, Cotton Yarn and Cloth will be given in part
payment when desired.
J. T. JUH.NSU.N.Sorg. sled. I'or.
Med. Pnr'.'f Office, Charlotte, Murch 12, 1161.