North Carolina Newspapers

t 1 i . Frora the Raleigh Casket. LOOK UP AND PEBSEVEBE. . Should sorrows gate be opened wide, . , And on us pour a flood ' . Should hopes we cherish, withered He, ; " Er they begin to bud j -Should, clouds upon our pathway loom. And all seem dark and drear, Our motto In that hour should ba E - Look op and persevere. When dark .Misfortune on us throws . The shadow of ' Its i wing; 'When hopes all valued to our soul, Like faded Roses cling; 'Then should we rise with eoergy, - While Faith our bark should steer, .And gaziDg on the future sky, Look up and persevere. Why waste in useless vain regrets, . Our awiftlv rassinir vear9? i I - . Why build across the "Strcam'of Life" A rainbow Bridge of Tears ? Why calmly sit io mute despair And cause hope to depart, Thus making stronger still the link That binds it to our Heart. Useless, indeed, repinings are, They but. increase our pain; The noblest plan is when we fail, To rise and ."' try again No matter how the storm may rege, Let Hope a fabric rear; And as we gaze our cry should be, Look up and persevere. Jfnnie of Granville. OAK OROVB ACADEMY, t MECKLENBURG COUNTY, N. C. The undersigned, a Graduate of the South Carolina allege, hereby respectfully informs the public that he fg opened an Academy,, for the 'reception of pupils, t miles below Charlotte, convenient to the C. &. S. C. lUroad, in a pleasant and bealtby locality. Having cn regularly engaged in teaching for the last ten or teive years, he copes to be able to give satisfaction I ihuso who may favor him with their patronage. Tuition, per Session cf Twenty Weeks : j Elementary Branches, $60 00 liigber English Branches. .100 00 r Classics, ' 150 00 Wpr further information in reference to Board, tc, iilress tne unaersignea at unanotie, a. u. ' ' J. T. CAUTHEN. X'Jttnnary 9, 1865. 3ropd Salt, Sugar, Tobacco, uff. Roiler-Iron. Cotton Yarn. Cotton Goods. ami dutiful and substantial Cassimeree, at wholesale. Li. a. WILLIAMS. pet 10, 18C4 tf A FEW IMPORTANT FACTS IN P,EGARD TO the "Southern Hepatic JPills." They are prepared from the best quality of Medi- p.s by the discoverer, now au aged Minister of the sspel, and are safe. - iney nave oeen Known ror years ana leasiea oy Louaands. ., 3 .Five buudred persons are kntwn to have been red by them. 4. They are not recommended by the proprietor for ri-rything, but inly for diseases which arite from dis- dered livers. .5. Directions and certificates nccomnanv each box ,U thfse certificates are from well known and most ispeetable individuals. f .- H Ooi-rennnrtent.q Mcnmmfnd them a crnnA fur T.ir- i Disease, tjhills and Fevera, Pneumonia, Jaundice, dyspepsia,: Billious Fevers, Billious Rheumatism, orm. PItmsy, Bronchitis, &c. 7. Several gentleman state that the use of these Mpd ha been to them an annual saving of from $100 -3200: they are the best plantation medicine ever of- Ttvi to t1ie pnblic. ' Rome physicians of the h-gheet standing prescribe I era t their patients, and hundreds of boxed have f en sold to, regular practitioners. '9. Paring the last quarter 2,830 boxes havo been fold J two Druggists, one in South Carolina, and one in ?ortb Carolina, and some time ago over 3. .00 boxes re rrdered by Druggists in one towu iu Virginia, t Price $5 a box. . For $20 a dozen boxes will be sent any address. $45Q ner trross. A verr liberal dia- fount to Druggists and country dealers. Cash (new tirrency) to accompany orders. GEORGE W. DEEMS. . - Goldsboro', N. C. S For sale in Charlotte by Dr. Scarr and by Dr. Ilutcb- Vmcolnton by S. P. Sherrill: in Shelby by R. oucbiVrger; in Concord by T. Reid; and by Druggists neraily. September 2C, 1P64. ARRIVAL and DEPARTURE Of Messengers . ,'0F THE SOUTHERN EXPRESS COMPANY ' At Charlotte Office, Daily. I , ARRIVES. From Char. & S C. Railroad 7 00 A. M. and 6 P.M '-: ' N. O. Railroad 1 00 " and 5 00 " r Wil., C. & R. Railroad 2 45 P.M. - DEPARTS. . . N.C. Railroad 7 00 A. M. and 6 20 P.M Char. & S C. Railroad 8 00 and 5 00 Wil., C. & R. Railroad, 7 30 It Is desired that all Parcels, Packarcs or Freight to te forwarded by either of the above Trains, be sent to (Jiiis 0ice Oxs Hour previous to its departure. ' f . , - T. D. GILLESPIE, Agent, 'r Charlotte, Sept. 7, 18C3. tf Ori'ICB SOCTHBBN EXPRESS CoMPANy, " Charlotte, Sept. 24, 18U3. . in .order to avoid misunderstanding and to rrake t "cbarres confirm to tbe liability fu-urc.d. iA? Cflainaur hereby eiyea notice that from and afterOrtn. Iber' lst, 863, shipper will be required to place their wvaltiatiou upon eachpackage before it will be received. if Such yalnatipu will be inseried in the Company's vreeeipt, and establish the liability of the Compnn- for Ithe apjount. The act of God and the nuhltc pnrinv l? only exceptea. i . v. uiLLKbl'lE, . Sept 28, 1863 Agent. ! AVilmiugton, Charlotte & Rutherford - Oa and after Monday the 25th of May, 1863, the Pas- fengsr Train will run on this Road ( Western. Divi- Bionaaily, Mondays excepted, as follows : GOING WEST: w- are;tE is a. m. t-b Lb' " , 9 25 44 . - JO 00 ' - t0 43 " ARRIVE: 12 15 P. M. V 12 50 LEAVE: 7 3a A. M. - 8 20., Charlotte, v' Tuckaeeege, Brevard j Sharon, Lincolaton, Cherryvilk. GOING EAST: 9 00 9 30 10 0b LEAVE: -H 30 A. M. 12 25 P." M, 12 55 1 25 2 00 Charryrllle, LinColoton, 1 Sharon, Brevard, V I 2 ) ' 1 -'" Tuckasecge, " 4 CO 4. .y ' .ChArlotte. : ; , f V Fare, six cents per mile.. - Soldier? going to and re-y- turning. frcm'lhe army, half fare. Passengers are re-lA'-Tiired to make the proper change, ts the Ticket Agent i " cannot furnish change for je7ary one. f. A Freight Train leaves Cherry ville for Charlotte at ' ' 1 o'clock, A M, onMndayH, and returns same day. 'J Jtr Passesger Trains transporting Freights, 50 per rceut to the tariff rtes of freight will be added, l1 ; . V. A. MeBEEr THE -TAX LAWS. " ; --'- I livered to the GovernmeM, whether delivered during An Act to lay additional taxes for, the common at- lhe r or JlfterwariiSi including the bacon, dellvera ftnee and support of the Government. ; f ble after, and not-prior to, the assessment of the tar Sec. I. The Congress of the Coufoderate States ; on properly emplovedin agriculture as aforesaid: and of America -do enaot. That in-ndJition to the "taxes the collection of the tax on such proptrry shall be sus lerietl by the "act to ly tales for the comrimu-(Ie-pipnded after' assessment, under ihe trder of the Sec feuce and t6 carry oa the Gover'iineuttJf the Con- retary of the Treasurj until the vaiue of tha tithe to r... c:. r.v.rA1 f4h nf-rAbrit.-; 1663. be deducted can be ascertained, and when so' ascer- here 4all U levied, from the pauBof tb "act, on the ubiects of taxation hereafter toeutioutd, and Sleeted from eVy Lrn. co-partner?hip, asso- coaiectea irom ertrry f v k r ciation or corporation , liable thereto, taxes as toi- lows, to-wit: - ' 1. Upon the valuta of property, real, personal and inixf-d. of everv kind and description, not hereinaf ter exempted or taxed at a different rate,, fire per cent : Provided, that trom tms tax on ine vaiue or nroDertv. emnloved in aiiculturey-ehall be deduct- ed the value of tho tax iu kind delivered therefr dm, as asse.Kaed under the law imposing it. and delivered rt the noverninent : Provided, that no credit shall be allowed beyond five per cent. II. On the value t gold and silver wares and plate, jewels, jewelry and watches, ten per cent. 111. 1 lie value or property taxea unaer mis sec tion shall be assessed on the basis ot tne market value of the same, or similar property in the neigh borhood where assessed in the year 1860. except in case wbera. land, slaves, cotton or tobacco have been purchased since the 1st day of January, 18G2, in which case the said land, slaves, cotton and to bacco so purchased, shall be assessed at the price actually paid for the Some by the owner. Sec 2. On tho 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, nve per cent. Tho value of property taxed under this section shall be assessed upon the baaijof 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. Sec 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 ot all bills of exchange, drawn therefor on foreign 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 amount 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 business tho income derived from which is taxed, five per cent. Sec 4. Upon profits made in trade aud business, as follows : 1. On all profits made by buying arid selling spir ituous liquors, flour, wheat, corn, rice, sugar, mo lasses or syrup, salt, bacon, pork, hogs, beef or beef cattle, heep. oats, hay, fodder, rawhides, leather, horses, mules, boots, .'boos, cotton yarns, wool, woolen, cotton or mixed cloths, hats, wagons, harness, coal, iron, steel or nails, at any time be tween the 1st of January, 1863, and the 1st January 1805, ten per cent., in addition 'to the tax on such profits as income under the "act to lay taxes for the common defence, andcarry on the Government of the. Confederate Stated," approved April 24th, 18(53. On all profits mach by buying ana 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 tho times named therein, ten per cent., in addition to the tax on such profits as income, under tbe act aforesaid. III. On the amount of profits exceeding twenty five per cent., inad during either of the years I8b"3 and 1804, by any brink or banking company, insu rance, canal, navigiti'.n, importing and exporting, telegraph, express. . rftilroad, manufacturing, Ji " dock, or other joint stck company of any doscrin" tion, whether incorporate or not, tTvenfy-five per cent on such eic::.-s. ec o. Th! followiQfr exemptions from taxatk n under this act shall be allowed, to-wit : I. Property of each head of a family to the value oi nve uunureu uouars; au ror eacn minor cusiu ior cL the family to the further value-cf one lars; aad for each son 'actually etigage.' hundred dol- i tho arinv or navy, or wiw nasdied or been kuied iu tho-military or naval serv ice, and who was a mombr 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 ur been killed in the military or naval service, or where there is no widow, then of the family, being minor children, to the value of one 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 in ueh ser vice, to tho value of one thousand dollars; provided, that tho above exemptions shall not apply to any person, whose property, exclusive of household fur niture, shall be assessed ut a value exceeding one 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 the means of cultivating the same, by reason of the presence or the proximity of the ene my, the assessment on such property may be re duced, in proportion to the damage, siu taint d by the owner, or the tax assessed thereon may be re duced in the same ratio by the district collector, on satisfactory evidence submitted to him by tho own er or assesf-or. - Sec 6. That the taxes on property laid for th year 1864, shall bo assessed as on tho day of th passage of this act, and be due and collected on the rirst-of Jujie next, or as soon after as practicable, allowing an extension of ninety days West of the Alifisissippi river. The additional taxes on incomes or profits for the year 1863, levied by this act. shall bo nssessed and collected, forthwith; and ihe taxes on iucoines or" pr6at for the ycu l&j-i, &iaU be as sessed and collected according to the provisions of the tax and assessment acts' of 1803. Sec 7. So much of the tax act of the 24th day of April. 1863, as levies a tax on incomes derived from property or effects on the amount or value of which i tax is levied by this net, and also the first section of said act, are suspended for the year 1861. and no . m estimat. d rent, hire or interest on property or crcd- its herein taxed e.j valorem, sha 1 be pjsp1 nr taxed as incomes under' tho tax act of 1863. Sec 8. That the tar imposed by this acton bonds of the Confederate States heretofore issued, shall in no case exceed the intcsest on. the Fame, and uch bonds, when held by or for minors or lunatics, shall be exempt from the tax in all cases where the interest on the same shall not excee d one thousand dollar?. Adopted in February, 1861 AN "ACT TO AMEND THE TAX LAWS. The Congress otb CeafcderaU StMr -of Amrrir do enact, That the first, eetoad and third fections of the -Act to lew additional tare fne ,!, a" ! , ----- 111 111 . i-i uc" t F7hVn;r;. r87r h; Vr;;n .1 a :e " :7: re"f8,tQ' io as t9 read as follows, to-wit : . Section 1. That, in addition to the taxes lewd bv ! tne "Act to lay taxes for the common rtfefecee and 4a i carry ot tbe Government of lhe Confederal Sfat A annrored AtriLtwentT-faarth:e.icKff-n l.n.i-rf ...: - ? ,lxtv.three.there shall be4eid frm' hVf, 7." e Ftbrnary, 1864, on tbe s nbjtcts'of taxat:o-i fcercicafter 1 meuttoaed ami collected trom eterv trs-. erva 1 nerihip, association or corpbration, liable thertfof ,LmV1' 0t every JtiPU C.ecript40U not iiere.n taxes af follows, to-wit: ' - . " -'miterxenfiOtca.-or tasr-xl nt a 4;fr-eu$.. nte eight I. Upon the valne of all nronertT. percent. ; Tie"iral of the property taxed undr and mixed, t)f every kinel and descript!en, not herein- ""ii ricmuiru it inea m eiiJ-eiCHI lite ft pee (- i i'vtiiiuv .-i tup cuuio I't-ctiuiiiu iivp'ritr m l.i .i .i . i.'. . - s ! -'-I -i. .1 l 3 .1-.' 1 1. n . t . w A v . .-. .-. . . --3 . j rv . r ii.Bi'riif inn t . . . a n ma .lint vif-,fnAW. . iuviucu, iuhs irciwiHr fax. rt tnev'ntfle ct ivC"ertv l'iiiiou jiu-re neevu, la iu cr.rjcHi; ana employed in sericulture shall 1 dednctr! tbeVslu of f !t 8 hrl clcelarcd that all tbe property end t- j the tax in kind derived iherefram-during the same nndcf Ihe law imposing it, and.de- Gained; it shall be the duty 6f the post quartermaster , to certify, and of the dismct col ector to deduct, tbe value of such. tithe, nd any balance found due may . , . j,.Ta nr.i rrrtificates therefor, authorized - :. f.Iirrpn,v and V0 ftntWizft IUV 1VV IV a v ' " a new issue of notes and bos,?'. in like manner as other taxes payable uuriug the year: Provided, That ho credit-shall be allowed beyond five per cenl. II. On the value of gold and silver ware and plate , jewej3i jewelry and watches, ten per cent. .. I ttt The value of urorertv taxed under this section shall be assessed on the basis of the market value of j tbe same, or similar property in the neighboi hood f here nssested. in the year- I860, except in cases where land?, slaves, cotton and tobacco nave been purchased since the-first day of January. 18G2, in which ease the said land, slaves, cotton and tobacco so purchased shall be asseesed.,at tbe price actually paid for the same by the owner: Provided, That land purchase d by refugees and held and occupied by ihem for their own use and residence, shall be assessed ac cording to its market valne in the year 1860. Sec. 2. That s-ection second of an act entitled '(An act to levy additional taxe3 for the common defence and support of the government," approved 17th Feb ruary, 1864,'be, and the same is hereby, repealed; arid it is hereby declared, that I1 the property and assets of corporations, associations and joint 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 the property and-assets of indi viduals; the tax on such property and assets to be as sessed against, aud paid by, such corporations, asso ciations and j.iiut stock companies: Provided, That no bank or Linking company shall be liable to pay a tax upon depo?ite3 of money to the credit of, and sub ject to the checks of, others: Provided further, That the stock, share? 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 'i3 property within the enemy'? lines be, and the same is hereby, exempted frcm all taxation so locgr as it remains in the enemy's lir.es. Sec. 3. That paragraph one of section three of an act entitled "An act to levy additional taxes for the common defence and support of the government,'' ap proved 17th February, 18C4. be, and the same is, here by amended and re-enacted, so as to read as follows: Upon the amount ol all gold and silver coin, gold dust, 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 trea sury notes at their value, as compared with specie at the time the tax is payable; the relative value of spe cie and Confederate treasury notes, for'fhe purpose of payment under this act, to be fixed by regulations to be prescribed bv the Commissioner of Taxes, under the direction of the Secretary of the Treasury. Sec. 4. That section sixteen cf 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, 18C4, be, and the same is hereby, amended, so as to read a follows: I. The income, property and money, other than Confederate treasury notes, of hospitals, asylums, churches, schools, colleges and other charitable insti tions, shall be exempted fcom taxation under tbe pro visions of this act, or any other law. The property of companies formed under the act entitleel '-An act to establish a volunteer navy," shall be exempt frcm tax ation, except on ihe income. II. That paragraph G, sec. 7, of the same act, be ami 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 the 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 shall.fr.il or refuse to pav the tax 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 shall not be deemed arid held to be in el-e-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 tbe assessment and collection of taxes." Sec. 5. Thai this act shall not be so construed as to subject to ti-iXfition corn-, .hitcon and other agricultural products, which were produced in the year liG3, and in the possession of the producer on the 1 7th of Feb. 18G1, a d uLcessary for the suppcrt of himself and family during the present year, and from or on which taxc in kind have been deducted and elelivercd or paid. Sec. 0. That section 4, paragraphs 1 aad 2, of the act approved 17th February, 1S-J4, entitled "An act to levy additional tuxes for t lie common defence and support of the Government,'' be so amended as to levy an addi tional tax of thirty per cent, upon -the amount of all profits made by selling the artices mentioned in the said paragraphs, between the 17th day of February, 1864, and the 1st Jay of July nexf, which additional tax shall be collected under said act. Sec. 7. That on all treasury rotes of the old issue, of the denomination of five dollars, not exchanged for new issue prior to the 1st day of January, 1865, and which may remain outstanding on that day, a tax of ; VU- UUUU1CU VGllb. i3 UCICUJ 1LUIU3JU. Sec. 8. That section seven of an act entitled "An act to levy additional taxes fr the common defence and support i-f lhe Government," approved 17th February, 1864, be. and lhe same is hereby, repealed, aad the fol lowing inserted in lieu thereof: I. That the first section of the "Ac to l.iy taxes for the common defence and to carry on the Government of the Confederate States," approved 24th April, 1803, is suspended for tho year 1864. II. In all cases where a tax is levid on income .de rived from property, real, personal and mixed of every description, on the amount or valne of which an ad valorem tax is laid, the ad valorem tax shall be deduct ed from the'ineome tax: Provided, That in no case shall less be paid than the ad valorem tax. III. In the assessment of income derived from man ufacturing or raining, there shall be deducted from the grofs income or profits, the necessary annual repairs, not exceeding leu percent, on the amount of the in come derived therefrom. ' And, in addition to the de ductions now allowed by law in the assessment of in comes derived from any source, the following shall be made, namely: The Confederate taxes actually paid bv the owner ru ?le made bv him. and the conim:. ionp actually paid by the consignor or shipper ior si-l'ii.y, and in the production or manufacture of pig nu-ta or other iron, the cost of fuel. Sec. 9. That all citizens of any one t-f the Confede rate States, temporarily residing in another State, 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 ail such w ho have Dot heretofore made . . .. . f it. .H . a - 1 1 . rctu, a 01 11,4:1 r "'auK proper io iue aistnct assessor j : i v- t u v j - J J " J v ' v - v f itiiiii I kill k J aner the passage of this act. to malce such return; .arid acy one linMd to fce assessed and taxed rs afores-.id ' who shall fail or refuse, within the said period of thirty dt.ya to make such return, euali ; be liable to all ifei; pains and penalties imposed by the laws ef the Confed erate States in such case. - . ApraoYED June 14, 1?G4. THE NEW TAX LAW. ' i H i 'tUT'f ' tiie support of , " j ;fates of Arner- 1 An act to lovy additional taxes for the j-eur eigh- teeu hundred and trixty-firo for tin rrn n-rr. rifl t i . ..... .. . 1 u Bigifi e x,omeuemie sfates or Arner- 1 :.. An A.iunf 'rr.it- ori.i;;,m i t' j rJ - "V' Wr ' 1 s "l" t iwy rni nni 111111 rin 011 r tiiiriTQ pt- it- v - r Ued -an act to nmend an act to lay tases for the common defence and carry on the g-owi-;. V meiit of tho CenfedvM-;ito State..'" "unnpiiviM Ji1-.. April, 160U, there shall b levied fvr the year 1863. ' rn the subjects of taxation hereinafter? mentioned, li . z-JTs - r- ' ? K .' ',MUO" or r"I-u,h" u l k ,IUur 'T, - , V n - I J '-. J -7 . '7V , -v I tin eMfUi. c?.l hi Avimonrt nn K.f ,.r A t. I .,. I71.V'" " .,-4iU V -o.-r,-.. IIOT1J Ml li'.O I i sets of corporations, associations of" jolat stock com panies, whether incorporated or not, shall . be as sessed and "taxed in-the same manner and to the same extent a the property and assets of individ uals. The tax" on such property and assets, to be assessed against and paid by such corporations, associations and joint stock companies; Provided, That no bank or banking company hall be Iiable to pay a tax on deposits of money to the" credit of, and subject to the checks of others; and provided further, That tbe stock or shares representing pro perty or assets iu corporations, associations' or joint stock companies shall not be assessed or taxed as property under this Act; but the dividends derived therefsom shall be subject tube taxed as income under existing laws. "... . . II. Upon tne amount of all gold and silver coin. and "upon the amount of. all money s held abroad or i oills ot exchange drawn therefor, promissory notes, rights, credits aud securities, payable in foreign countries, and upon the value of all gold dust or gold and silver bullion, valued in specie, twenty per &frnt; and upon the value of gold and silver wares, plates, jewels, jewelry and watches, valued on the basis of tho value of such property in the year 1860, ten per cent. III, Upon the amount of all moneys, except those mentioned in paragraph two, bank bills, treasury notes and other paper issued as currency, on hand or on deposit on the day of the approval of this act, five per cent. IV. Upon the amount of all solvent credits, ex cept those mentioned in paragraph two, five per cent: Provided, That all the bonds and stocks issued by tho confederate States or-by any State;, and all loans to the confederate States, shall be ex empt from taxation, except as to the interest pay able thereon, which shall be taxed as income under existing laws; Provided further. That the interest on the bonds, stocks or obligations of the confeder ate States, or of any State, shall not bo taxed as income in cases where the acts tiuder which they were issueel contain a stipulation that the interest thereon shall be exempt from taxation. - .V. Upon profits made by buying and selling mer chandise, effects, or property of any description, or money, gold, silver, stocks, credits or obligations of any kind, at any time between January 1st, ld63, and January 1st, 18G6, ten per cent, in addition to the tax on such profits as incoina. Said profits to be ascertained by the "difference be tween the price paid in confederate treasury notes, including all costs and charges, and the price realized in the same currency; Provided, That if the objects of sale were purchased at anv tinifi since January 1st, 1863, this additional tax shall attach on the profits realized on the sale thereof during tho year 1865. VI. Upon tho amount of profits exceeding twenty five per cent made duriug the year 186."i by any bank or banking company, insurance, canal, navi gation, importing or exportii.g, telegraph, express, railroad, manufacturing, mining, dry dock, er other joint stock company, of any description, whether incorporated or not, twenty-five per cent; Provided, That this tax sliRil apply to individuals and, part nerships engaged in trade or in any business or em ployment enumerated in this paragraph, as well as to corporations or joint stock companies. Provided further, That individual antl partnerships who have not been assessed, or who have not paid for the year 1864, tho tax of twenty-five per cent im posed on the excess of profits over twenty-five per cent forthat year,, shall be assessed and required to pay during the year 1865, twenty-five per cent on the excess of profits, over twenty-five per cent, realized during the year 1804. Sec. 2. The property, tho income and monies of hospitals, asylums, churches, schools, colleges and charitable institutions, shall be exempt from taxa tion under the provisions of this act, or any other law. All property within the lines, of the enemy shall be exempt freun taxation, so long as it remains within such lines; buan income derived therefrom shall be taxed as income under existing laws. The exemptions enumerated iu paragraphs one, two and three, of section five' of the act, entitled "an act to levy Edition;:! taxes for the common define? and support of tn government," approved 17th Feb., 1864, aro hereby re-enacted: household furniture, when the value does not exceed three hundred dol lars, on the basis of tle value thereof in the year 1860, wearing apparel, goods manufactured by any person for the use and consumption of his family, including slaves, poultry, fruit aud tho products of gardens, when said poultry, fruit and products are raised for the family of the producer, aud not for sale, corn, bacon and other agricultural products, which were pmdueed in tho year 1864, and neces sary for the tux-payer's family, including slaves, during tho present 3'car, and in bis possession on .the day of approval of this act, shall be exempt from taxation. Sec. 3. That the taxes on property for ?he year 1865, imposcel by this act, shall be assessed as on the day ef the passage of this act, anel be due and collected on the 1st day of June next, or as soon thereafter as practicable. The additional taxes on profits for the year 1865 shall be assessed and col lected according to the provisions of existing laws in regard to the assessment and collection of taxes on incomes, and all the taxes imposed by this act. as Wf,n as the taxes on incomes and profits, and tho J specific tax, and taxes on sales, shall be payable iu confederate treasury notes, of the new issue, or in certificates of indebtedness authorized by an f.ct entitled "an act to reduce the currency, and to au thorize a new issue of notes and bonds,' approved February 17th, 1864. at par, without any allowance for interest: Provided, That at least one-half of said taxes shall be paid in treasury notes as afore said, and, provided further, That the tax for the increaseel pay of soldiers shall bo paid in confeder ate treasury notes, of the new issue, only. - And it is hereby euacteel that the certificates of indebted ness, authorized by the said act of February 17th, 1864, may be issued for debts contracted prior to the passage of saieV- act. And the Agent of the Treasurj' of the .Trans-Mississippi Department, be and be is hereby authorized to issue, under regula tions to be prescribed by the Secretary of the Treas ury, the certificates of iudebteelness provided for 3ii said act of February 1th, 1864, for debts contracted prior or subsequent to tho passage of said act, in the Trans Miss-isMppi Department, aud that all tho certificates above mentioned shall be received in payment of said tuxes, in like manner and to jtho sai.iO extent n the certificates originally authorized by tho taid aet of 1th February, 180-1, subject to the provisions above mentioned. S-e. 4. That upon all the subjects of taxation mentioned in this act' and the act approved 17th February, 1861, entitled "an act to amend an act entitled an act to lay taxes for the common defence and carry on the Government of tho confederate States,' approved 24th April, 18G3. thire fchall be I levied and assessed for lhe year 1865, aa additional i tax, in motif y, equal to one-eiutu oi the amount- ut ' i ..... u: " : : . .1 f . , ni uu iup ttuic sunjeeis. luiposfu ior mo y .ear 1865. by this act and the? said act of 17th February, 1864; which tax shall be payable in confederate treasurj' notes, of the new issue, only," and shall bo assessed and collected at the same timtwith the other taxes; and the money arising therefrom tshall be first appropriated to the payment of the increased compensation of the soldier of the ormv; Provided. : TiJt th;, aiLI:tioual tn fhalI not b'P construed to ! apply to or to increase the tax-m-kiod. j :",.;. AnriaT vmi-o. i,,,t. ni-n'otmnc t K I apply toortoincrea.se the tax-in-kiod ftp,, n. Anv tax ver. ,wW -,rr-iultirtn to h -prcnbed by the becrctary ,f. the Treasury, shall . . . J . - ! be allowed to pay into tho Treasury, in advance. - . . guch fcum or sum fas he may choose, on account of taxes to accrue, against him. and to obtaiu. therefor an .up jjisstgnlKre' certificate ff such' payment. Se6rCongress having iuk ndcd by. ihe j. act. ef tirFehruury. 1SJ, entitled "an act ta lew addi tional taxes for the-comuton- defence and support of i the Government, as ftnirnded bv ti'fr-act et 11th une. J864, to irr pose paid, additional taxes for tho ear ISC i only, tho said act of J7lh February, Ibol, year as amemua, in so far as it car be conftiuet f operate "oiherwiaa than as thus intended, shall be. ac - rv ........ .i. t -r S..-a.4 ,1.1! I,'. J .1 III i -. . , . . Z J " viJ.tr, i ount r credit th vatuo of the Ux. iu kind o'e thn income tax, ana all the taes on mcoiars and j. r fit, trndtr sietiri!aw.-, thaU lbald wKhot any credit m i ; ssf . or deduction of tbe d valorem tax. - - ' - Sec.. 7. That when property, real or personal, has been injured or destroyed by the enemy, or the owner thereot has been temporarily deprived of the ue thereof, or, in the case of real estate, of the means of cultivating the same, by the reason of the pos session or proximity of the enemy, the assessment on such property may be reduced iu proportion teS the damage sustained by tb owner, or the tax as sessed thereon may be reduced in tho same ratio by the District collector, on satisfactory evidence sub mitted te bim by the owner or assessor. Sec. 8. That the Secretary of the Treasury, on the recommendati.n of the Beard of Police, county courts, or such other county, district or parish tri bunal as may be prescribed by the State oollectorg respectively, transmitted through said collectors, is hereby authorized to suspend the collection of taxes now due, or imposed by this or any othor or future acts, in those districts where depredations have been committed by the enemy, in cases of individuals in such districts, where, in his judgment, tbe resources of the tax payer asking such suspension have been so seriously damaged or destroyed as to render the payment of taxes impossible or excessively oppres sive; such suspension to bo revocable at tho pleasure of the Secretary of the Treasury. Adopted Feb. 16C5. - THE MILITARY- LAW. A Hill to organize forces to serve during the War. Skc 1.' That from and after the passage of this act all white men, residents of the Confederate States, be tween the aces of 17 snd &0, shall be iu tbe 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 aud officers, unless regularly transferred or discharged, in accordance with the laws and regu lations for the government of the army :' 1'rovidcd, that companies from one State, organized against their eousent, 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, frcm the States in which said companies were raised and the soldiers hum 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 non-commissioned officer, musician and private who shall then be in service, or in the event of hi3 death previous to the period of such payment, then to the person or per so'is who would be entitled by law to receive the ar rearages of his pay; but no one shall be entitled to the bounty herein provided, who shall at any time, during the period of f ix months next after the said first day of April, be absent from his conunanel without leave. Sec 4. Beit further enacted, That no person shall be relieved from the operation of this act by reason of having been heretofore discharged from the army, where no disability now exist?; nor shall those who have furnished substitutes be any longer exempted by reason thereof : 1'rovidcd, that uo 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 military service under this act. Sec 5. Be it further enacted, That 'all white male residents 'of the Confederate States, between the ages of 17 iAud 18 and 43 and 00 years, shall enroll them selves at such" times and place.-;, and under such regu lations, as the President may prescribe, the time al lowed not being less than thirty days fr those cast, and sixtj days for those west of the Mississippi rivtr, and any person who shall fail so to enroll himself, wfthout a reasonable extuse therefor, to be judgee" 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 u,nd forty-five : I'rovidf.d, that the persons mentioned iu this section shall con stitute a reserve for Stafre defence an detail duty, and shall not be required to perform service out of tbe State in which the-y re-tide. Sec 6. That all persons required by the Gth section of this act to enroll themselves, may within thiity days after the. passage thereof, east of the Mississippi river, an d within sixty days, if west of said river, form them selves into voluntary organizations of companies, bat tahoQS, or re tinients, and elect their own oflicor? ; said organizations to conform to the r.vi ilJntt 1-1 uc and. having so organised, to tender their services as volun teers during the war to lhe President; and if such or ganizations shall furnish proper muster rolls, as now organized, and deposit a cop thereof with the ensil ing ofiicer of their district, which shall be equivalent to enrollment, they may be accepted a? minute meu for service in such State, but in no event to be taken out of it. These who do not so volunteer and organize, shall enroll themselves as before provided ; aud may, by the President, be required to assemble at conven ient places of rendezvous, and be forme d or organized into companies, battalions and regiment?, under regu lations to be prescribed by him; and shall have the right to elect their company and regimental officers ; rfnd all troops organized under this act for State de fence, shall be entitled, while in actual service, to the same pay and allowance as troops now in the field. Sec 7. That any person who shut fail to attend at the place of rendezvous as required by the authority of the President, without a suiiicieut excuse, to be judged of by him, shall 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 years. Sec 8. That hereafter the duties of provost and hos pital guards aad clerk?, aad of clerks, guards, agent3, employees or laborers in tbe Commissary and Quarter master's Departments, in the Ordnance Bureau, and clerks and employees of navy agent?, as also in tbe exe cution of the enrollment act, and all similar duties, shall be perfo:ined by persons who are within the ages of eighteen. and forty-five years, and who by the report ot a Uoaru or army surgeons shall be reported as una ble to perform active service in the field, but c:p.ible of performing some ofthc above said duties, specifying which; and when Iho&e person-? shall have been assign ed to those duties as f.tr us practicable, the President shall assign or detail to iheir performance such bodies of troops or individuals required to be enrolled under the f. tli section of this act, a may be needed for the dh--charge of such duties : J'roH(M.t that persons be tween the ages of 17 and lb shall h? assigned lo those duties: 1'rovi.kU, further, t hat nothing co!iUu;cd iu this act shall be io construed a to'prevent the President jj! lit 111 ItllMI : itr ll.-.r.iT., in-'UH'll'.'Cr pl'sf 1!' t C!("I- I title skill, to perform iudisptusable duties in the de partments or bureaus herein imnticycd. rj- That any Q'iartcrmater or Assistant Quar termaster, Commissary ,'or Afis!ant-Commis3ary (oth er than those serving with hrindes or regiments in the field,) or oaicers in the 0rdirar.ee Bureau, or Xavy Agents, or Provost Marshal, or officer in the eousctipt service, who shall hereafter employ or retain in Iris empleyment any person in any of their faid denartl s lit-.. uu ut uam ui nny creaiote person, that any such officer b9 violated this provision, immediately to relieve such officer from duty: and said commanders shall take prompt measures to have him tried for such oflence ; and any .commander fnr!.H Pcrrm , ne duties enj-.ined by Ibis section, shall, ucou JI? dolj convicted thereof, be discharged from the eerv,c' IX ftEOAltn TOnsjrriONB. See 10. Be it further- rt!icV-Ti n m - - v wtu iuiiii: ill .-cc :u. m ii mruier rPiK- nirr all exemptious from military service be, and th gATri hereby repealed, and' het esfier none shall be . demoted cx-v-ept the follow injr : . ;ept tne toiiowing 1. All who shall be held i uu.cts as ii)C l'resirfenr -.. as tLe Prcirtero respective -States, rrar cerlUv lO be Tiei PiUIrr Cnr t ronfte afiwioUinn!, .1 . ... - . J ..K.uu 0 n,e onleerutc ejovemments, m the case may be. " or State . very minwter of.eligion authorized to preach rording to the rules of his church, -id ve ho at Jt e; fa cf tbi? act. sbitll be pasre elucrge of LJ? miui.terial duties; scperinUnden , anU pec ans r.ylums for ih. dafaVd dinb aud lluld and of the ir.ne; occ editor for each uU ILr ben;g nubh.hcd at the time cf this act, ard .a. V r UI II 1 il I I'M VI. n , olr 7- r .7- uu.ies uiennouefi in same branch of the ec.-ke the 8ih section of this act, in violation of tho. nn,r!.. i.c.....: n V.1- mcnta nr niisnniifl a in ... 4l. . 1 ior.s hereof, shall, on rnnr!,. ' ,t m . : 1 11, uc x 1 -v. un-ivui u.i n court- uup act. the President martial or military court, bo cashiered : and it hll h. ' V.tQl sLaU .1 , ,1 . -v v.lu, uuiiimjr w irooni in u.u u. en, uiiiai uutiir or district ron.mur ,Ior uufit formilitorr.a..t.. 1 under rules to be prescribed by the Secretary offf ' i ZLTJZ j 2. The Vicc-Piesident of the Confederal Krt,-, ,v.J Mcrs and oftlcew of Co-i-ess a Li r V -. . r .1- ... . . . - ....... c. uMi . purees ns said editor may certify on oath to be indis. peneable to the nnblication of such newspaper ; tb public prinier of'th Confederate and State Govern, ments.anfl ucb journeymen printer as the Mid pnbi;c printer shall certify, on oatb to b lodispnsiblp to per form the public jrintingi O0. skilled .apothecary i, each apMhecary tore, ho was doing bolness nsHa li on the 10th day of October, I8C24 and hai continue! aid basinrs.vwithout intermission, Siure that petto!; all phyiclant oer the age of thirty jeart, who now are. and for the lat eeven years have been, In He ac tual and regular practice of their profession, but tie term physician shall not include dentists; al pre.J. dents and teachers of colleges, theological seminarifg, academies and schools, who bare been regularly en. eaired as such for two years next before the passage of this act: Provided, that the benefit of this exemption shall extend to those teachers only whose schools are composed of twenty students or more, au superin. tendents of pnblic hospitals, established by law before the passage of this act, and such physicians and nurst j therein as such superintendents shall certify, on oath, to be indispensible 4o 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, pon the following conditions : 1. This exemption thall only le glinted in cswsla which there is no white mal adult on the farm or planta tion not liable to military service, nor unless th person claiming the exrmptiou w as, on tho 1st of January, lso4r either the owner and manager or overseer of Kaid planta tion; bnt in no ease bhall more than one person be ex empted for one farm or plantation 2. Such person shall first executo bond, payable to tlm Confederate States of America, In such form and with mi. h security, and fn such penalty, ss the Secretary of War may prescribe, conditioned that he will de liver to the Guv ernuient at sonio Uailroad depot, or such other plae-n nr places as may be designs teu by th Secretary of WWi within 12 months nxt fnsning, 100 pounds of bsrn, or, at the election ol the Cloveruuunit, it equivalent in poik, and 100 pounds of nott beef (niid beef to be de liver J t a foot), for each able-bodied slave on said farm or plantation, within the. above said ages. w l ther said slaves are ucj in th field or not, which said bacon or poik aud berf tuu be paid for by the government at the prices fixed by the Commissioners of the State nnder tb impressment ;ut; Provided, that when tho person thus exempted dull pru duce satisfactory evidence that it lias hern impossible f..r him, by the exercise of proper diligence, to furt:ish tin amount of meat thus contracted for, snd leave an 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-third thereof iu grain or other provisions, to bt delivered by such person as aforesaid at eepiivulent fat s. 3. Such person shall further bind Liinaclf to svll tlio marketable tsurplus of proviions and grain now on hand, and which he may ruifc from year to year whil his ex emption continues, to th government or to tho famili"" of soldieTS at prices fixed by the conimis.iioneis of tueSt&tn under the. impressment act: Provided, that any prron ex empted as aforesaid, shall be entitled to a credit of 25 it cent on any amount of meat which h may deliver within three months from tji passage ol this act : Jt'roviucd fur ther, that persons coming within the provisions of this ex emption shall not be deprived of th bene tit tberrof by, reason of having been enrolled since lhe 1st of Feb. 1P54. 4. In addition to the foregoing exemptions the .Secre tary of War, under tho direction cf tho President, -may exempt or detail such other jicrsons as lie may be satisfied ought to be exempted on account of public iiecer slty, and to insure the production of grain and either proviionn for the army and the families of soldiers. lie may, alM, giant e xemptions er details on such firms as he may prescribe, to such overseers, farmers or planters as he may b Mdi lied will be more useful to the country in the pursuits .f agriculture than in the military service i Provided, trut such exemption shall cease whenever the farmer, planter er ove rseer shall fail diligently to nnployin good faith, his own skill, capital and laborex-liiivelJ.inthe produc tion of grain ami provisions to bo sold to tho gon-runu tit aud families of soldiers at prices not exceeding those fixed at the timtvfor liko articles by the commissioners of the State under the impressment act. f. The president, treasurer, auditor and superintendent of any Kailroad company engaged in transportation ft r the government, and such officers and cmpleiyets thein f as the president or superir.te.ndent shall certify on oath fn be indispensable to the efficient operation of said railroad: Providi d. that thn number ol persons ho exempted by tin aet on any railroad shall not exo-e 1 oar pe rson fer t-u h mile td'baid road in actual use for military traiihportjdi'Hi; and said exempts shall be reported by name and eh fc.ip tion. with thu names of any who may have lft th j... ployment of said company, or who may cease to be im1 pen sable. 0. That nothing herein contained shall be constmcd un repealing the act approved April 1 Ith, IK.'t, entitled mi act, to exempt contractors for carrying the mails of t lie ( 'n fedciate State-, aud the drivers of past coaches and hacks, from military st"ivic : Provided, that all tha exemption granted uuder this act shall only continue whilst the p. buns exempted are actually engaged in their rrspecii it pursuits or occupations. Section 1 1. That th? PrcfaiJont be and bo is hert Lj Au thorized to grant details, undi-r general' rules and regula tions to be issued from the War Department, either of p r sons between 45 and 50 years of ae, or from tho army in tlit: field, in all cases where, in hisjudgmcnt, justice, equi ty and necessity reriuirn such details, and he may rcvokn such orders of detail whenever he thinks proper Provided that the power herein grante d t tho President to nuk details and exemptions shall not be construed to authorize the exemption or detail of any col tractor for funiishinj supplies of any kind to the government by reason of taid contract, unless the h-ad or secretary of the department making (uch contract shall certify that the personal M r vices of such contractor are indispensable ta tlje execu tion ofsaid contract: Provieled Anther, that whenai.y such c:ontr;.ctor shall fail, diligently and faithfully, fit pi eced with the execution of such contract, his exemption or detail shall cea;c. Sec. 12. That in appointing local boards of Surg ens for th examination of persons liablx to military service, no member composing the same shall bo appointed frun the county orenrolliug district in which they are r piiud to make such examination. Adopted in February, 18C4. T17E "NEGflO LAW. The following is the bill passed by tha Confo h -ra'c Congress to increase the military forces of the Coi-f 1- 1.1 .. . eiu.it ouufF, oy me enlistment ol ncjjror niri . r ' . .1 --me orgreji oi tne Confederate JJ tfc ( , ,,,;,. do enact, That In order to provide ajj I, ni f-,rc..i to repel itnniion, maintain the ribtafpa.siou of (!, Confederate Slates, secure the inJejUd.;, uui . .. serve their Institutions, the Preside i.r,i,v . e lzed lo ask for and arcej t frnm tIi'.rBer Vr f! rr tho services of f ucu number of 4ble4)tira as he my deem expedient, for kU w u. perf rrr. military serice in whatever? apw.. . - r Hi cel. 1 ' Section 2. That the General-in-Chief be nutboii to orgum.-? the said .laves into corLpiinies. la..a..i.s, regiments and brigsdrs, under such rules and ire. na tions as the Secretary of War may prescribe, and M be commanded by suth ollicer as the President mnv ap point. "Section 3. That while employe 1 in the service tlif said troops shall receive tho same rations, clothing and compensation as are allowed to ether .troeni ii2-c t uvrv V w n l'3 . . ee prosccii't t . .. ...1 felly, aul maintain ih tho independence of the Pnnfii .A tsft cnverol.riit . i-.e lx v.- v Leicby authorized to call on eac-S t,iLv.-l thinks it expedient, fr her quota oi three h . il."1 inouifcad troop.?, in addition lo thr? enbject to ti!!i servicj undf r t iiting laws, or so many ttereot a re3lient may deem nccersary t be raised fr cIa.if"H or the population, irrcpe- re of rub.-, t ol p .',3S therPc" auihoritie( thereof my def n: i-r-I rovided, that not more than 2.' per ceot. cf eM fl' betwre.i Lh :,gej of !S and 45, cf arM t-:c, l.i.l le ca!.tl f.rr uudtrr tbe j ro itions ,f tbis act. 'Sf.-t:tu J. That notblpg iu this act shall be con strued to artthoHze a change in the illation of :lif faii e laves." f?i f? JOHN VOGKL. Tract- ,Tai- le VJ - lor.renneerfiillr inlnrm the rit vfj sens 01 Ul . j. . , r - sens of Charlotte and suinniiii' inz countrr. that hn it, lti I - a . cture gentle;r- c"' the latest il ' u shri uoticc. liis bt escit'vi-4 will be. g:cn to render snti.-i-' -tion tothofce who patronize It"' Hhop oppo,it Kcrr'silctcl, nrxl eloor o IJrow n k .titt'H tt"K. 2? 1 m - ' H. w Jan. T , 18c;. ?1 r