"4
"ft
ON THE
WEST SIDE OF TRAlDE STREET
CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OF THE ONE IS THE COMMON PROPERTY OF THE OTHER-
$4 Per Annum
IN ADVANCE.-.-.
W lU YAIflitii, Editor and Pbopreitor.
CHARLOTTE, N. C, TUESDAY, APRIL 24, 1866.
FOURTEENTH TOLCMEM U M B E R 714.
II I I II 1 J 111 , 7 111 III
It- to
WESTS!!!! ilffiOSMT
(Published every TucsdajjQ)
BY
WILLIAM J. YATES,
KDITOtt AXO PROPRIETOU.
'""P?EKff3 $ 4 TEH ANNUM, in advance.
Sf Transient advertisements must be paid for
in Advance. Obituary notices are charged advertis
ing rates.
Advertisements not marked ou the manuscript
fra specific time, will be inserted until forbid, and
charged accordingly.
$1 per square of 10 lines or less will be cbarged
for each insertion, units the advertisement is in
serted 2 month? or more.
MEDICAL CARD.
DRS. G1CDON & McCOMBS, having associated
themselves in the practice of .Medicine and Surgery,
respectfully tender their professional services to the
citizeas of Charlotte and surroucding country.
From a large expei ience in private as well as
Field and Hospilal practice, they feel justified in
proposing to pay special attention to the practice of
Surgery in all its branches.
Office in Granite How, up stairs, opposite the
Mansion House.
ROBERT GIBBON, 11 . D.
Dec 11, 18G5 J. 1. McCOMBS, M. D.
FULLINGS 6c SPRINGS
Have removed their CLOTHING and MERCHANT
TAILORING STORE, to No. 4 Granite Row, lately!
occupied by J. S. Phillips. We arc offering our
stock of !
READY.HADE CLOTH I KG
at cost for cash. Our former friends and patrons
will do wel to supplj- themselves at once.
We will keep at all times a good supply of Cloths,
assimers and Y'cttings, which will be made to
order in the best style und manner, We will keep
also a good stock of Hats, Shirts, Drawers and other
furnishing Goods.
FULLINGS & SPRINGS.
Jan 29, 18CtJ
Ilutcliioii & Springs,
CHARLOTTE, N. C,
Agents of the most reliable IJ StrIttJVCE
CO.HlmlYlKS in the United States.
He on the SAFE SIDE and insure your property
against loss or damage bv fire.
Also, INSURE YOUR LIFE for the benefit of your
wife and children.
RISKS taken at moderate rates.
Call on Hutchison & Spri.-gs. No. 4. Granite Row.
E. NYE HUTCHISON,
J. M. SPRINGS,
March 3, 18tf: Agents.
Situ luniNC & .llacntilay
COMMISSION ME He'll ANTS,
CHARLOTTE, N. C, and CG Pearl St., NEW YORK.
Prompt personal atteution to t,hc- sale of cottou,
cotton yarns, naval stores, kc , and the purchase of
merchandise general ly.
Rkfkuksces John Wilkes and T II Brem, Krq'rs,
Charlotte, N C ; Jordan Woinble, Esq, Rakish, N C;
O G Parsley & Co,, Wilmington, N C ; I) Paul k Co,
mid Robt Mure & Co, Charleston, SC.; Wilcox &
Hand, Augusta, Ga.; Dunlop, Muiicure & Co, Rich
mond, Va ; Tantiahill, Mcllwaue t Co, N Y ; Par
tridge, Wells k Co New York.
February 2(, I8J.
Tjie. Southern Express Company,
For the transportation of merchandise, valuable
packages, specie, bank notes, bonds, Ac, for all parts
of the South and Southwest, in connection with
ADAMS EXPRESS COMPANY,
have established their agency at 59 BROADWAY,
NEW YORK, where orders to call for good to be
forwarded South will receive prompt attention.
Merchandise and valuables delivered to il.trndeii's,
Kinsley's, American and United States Express Com
panies, for the Southern Express Company, will re
ceive prompt dispatch.
For particulars, rates of freight, &c. ic, apply at
the oflice of the Southern 'Express Company, 59
Broadway. II. B. PLANT,
Dec li, 1805. President.
HYMN BOOKS of all kinds.
l.
j.
4.
5.
Presbyterian.
Methodist (Southern.)
Baptist Psalmody.
Lutheran Hymns.
Note Books of different kinds.
The Hymn Books are of every variety, from very
cheap to the most costly styles.
It. N. TIDDY & CO ,
New Book Store, next to Scarr'a Drug Store,
March 5, 1S; am Charlotte, N. C.
DMJ3.
A general assortment, alwavs on hand, at
Feb 5, !8Gti SCAUR'S DRUG STORE.
BOOT A: SHOE SHOP.
The . subscriber informs
I the public that he is engaged in mak
ing BOOTS A- SHOES, in the Brick
Store formerly occupied by Messrs.
Stephens k Schutt, a few doors above the Metho
dist Church. His woik is WARRANTED to be of
Jtjje best material and workmanship.
REPAIRING done with neatness and dispatch.
Feb. 20, I860. 3m E. II. WHITE.
(State if X- Ciii'iliit:i Clva voland Co.
Court of ricas ,y (Quarter Srsion, Feb. Term, 180(5.
Sidney II. Elliott et al. vs. Geo. W. Logan et al.
Petition for reprobate of Frank W. Cabaniss' Will.
It appearing to the satisfaction of the Court that
andford Cabaniss and George Cabaniss, two of the
defendants in this cause, reside beyond the limits of
this State, it is therefore ordered that publication
be made for six successive weeks in the Western
Democrat, notifying the defendants of the filing of
this petition, and that they be and appear at the
nevt Term of this court to be held for (he cou,nty of
Cleavdand at the Court House in Shelby, on the
first Monday in M:y, iS60, or the same will be taken
pro confesso and heard esparto as to them.
Witness, S. Williams, Clerk of our said court at
Office, the first Mon.'.av in February, lSof,.
9-6t adv. $,; ' S. WILLIAMS, Clcr. - .
1 M-iA.ISr.TvS
FOR SALE AT WESTERN DEMOCRAT OFFICE.
Conveyance Dce.?s,just primed onsupeiior paper,
Marriage License,
Indentures,
Arpearance Bonds,
Forthcoming Bon is,
JonstabKV bail Bonds,
guardian Bonds,
Ca S.t Bonds,
Attachments,
Ejectments,
Sheriffs Deeds,
Writs, co. and sup. court,
Warrants,
J ury Tickets,
Scira Facias Writs,
Witness Tickets,
Fi Fas, or Executions,
Promissorv Notes
Subpoenas, county court
Capias ad Satisfaciendum, (for clerks)
Commissions to take Depositions.
.Equity Writs and Witness Ticket.
-Br
SCALE OP DEPRECIATION.
Adopted by the Legislature of N. Carolina.
Scale of depreciation of Confederate Currency, the gold
dollar being the unit and measure oj value, from
Nov. 1st, 1861, to Mag 1, 1865. .
Months.
January
February ..
1863.
1864. I 1865,
$3 00
3.00
4.00
5.00
1.50
6.50
9.00
14.00
14.00
14 00
15.00
20.00
$21.00
21.00
23.00
20.00
19 00
18.00
21.00
23 00
25.00
26.00
30.00
35.00
42.00
49.00
$50.00
50.00
CO. 00
100.00
March.
April
May
Juue
July ...
August..-
September
October
November ......
December ...
Dec. 1 to 10th
inclusive ...
Dec. 10 to 20th
inclusive ...
Dec. 1st to 31st
inclusive ...
Z. B. VAN'CK. C. DOWD B. D. JOHNSTON.
VANCE, DOWD 6c JOHNSTON,
ATTORNEYS AT LAW,
Charlotte, N- C ,
Having associated tnemselves together, will prac
tice in the Courts of Mecklenburg, Iredell, Catawba;
Davidson, Rowan, Cabarrus and Union, and in the
Federal and Supreme Courts.
Claims collected anvwhere in the State.
April 2, 1866 tf
C II I IV A ,
CK0CKEUY AND GLASS-WARE,
At China Hall,
Wejct door to the Court House.
We have just received a splendid assortment con
sisting of China Gilt-Band Tea Setts, Plates, Caps
and Saucers, Bowls, Mugs, ham and steak Dishes,
Tea Pots, Sugar Bowls, Creamers, Tumblers, Gob
lets, Decanters, Preserve Stands, &c.
Also, a good assortment of Knives and Forks,
Spoons, Castors, Scives, cocoa-Dippers, Roling Pins,
and numerous other house-keeping articles, which
will be sold low for cash.
JAMES II ARTY & CO.
March 12, 1S6G 2mpd v
1ROX AND CASTINGS.
30.000 lbs. wrought and rolled Iron, Castings,
&c, for sale for cash or barter for corn, oats, peas,
cotton yarn, and cloth of different kinds. My Blast
Furnace is now in operation and f am prepared to
fill orders for Machinery, Cooking Ware, kc. Terms
cash.
I want to employ some good hollow-ware Mould
ers and some good Miners. I wish to make con
tracts for the cutting of 5,000 cords wood; also for
coaling. Apply soon at niv Furnace six miles East
of Lincolnton, N. C. " J. W. DERR.
February 12, 186G Crupd
THE. ECIOTTA1ZLI2 MFE
ASSUUANCE SOCIETY
OF THE UNITED STATES.
Accumulated Fund 2,000,000 Annual 7t-
come 51,000,000.
PURELY MUTUAL
ANNUAL CASH DIVIDENDS.
At the request of their numerous Policy-holders,
this Society have determined to declare their divi
dends annually in cash. The first dividend will be
declared Feb 1, 1807. The last dividend declared
on the quinquennial plan reduced the premiums in
some cases more than 50 per cent, or doubled the
Policy during the nest dividend period. It is be
lieved for the future that no company in this coun
try will be able to present greater advantages in its
dividends to persons assurijg than this Society, as
total expenditure to cash premium received was.
by the last New York Insurance Report, less than
that of any of the older American Life Insurance
companies.
The officers of this society desire to present to
the public for their consideration five modes Of di
viding surplus premiums or profits, some of which
were never before granted to Policy-holders by any
Life Company, and present advantages obvious to all:
1st. The dividends maybe applied to the pur
chase of additional assurance for-a term of years.
2d. Dividends may be applied to reduce the pre
mium coming due next. At the last dividend, upon
a similar plan, premiums were reduced one-half up
on some policies.
3d. The dividend may be applied to provide for
the payment of premiums at the latter end of life,
so that the assured may be guaranteed against fur
ther payments on attaining a certain age, each suc
cessive dividend gradually reducing the time during
which the premiums must continue to be paid, so
that at last, with the same success as heretofore, a
paid up policy will be secured by quite a moderate
number of premiums. To illustrate A man assur
ing at 25 years old would, on the basis of our last
dividend, be secured by this application of dividend
against any payment after 45 and probably at an
earlier age and thereafter receive an annual divi
dend in cash.
4th. Dividends may be applied to the purchase of
a certain addition to the poiicy, payable with it.
5th. Dividends may be applied to the reduction of
all future premiums during the continuance of the
policy.
Hereafter dividends on the first annual premium
may be used as cash in the payment of the second
annual premium, and so on thereafter, the dividend
on each premium m:jf be applied to the payment of
the next succeeding premium. Policy-holders in
most other companies must wait four or five years
before any advantage can be derived from dividends.
Call at No. 4, Granite Row, and get books and
papers for further information.
HUTCHISON & SPRINGS, Agents,
For N. Carolina, S. Carolina aud Georgia,
Feb 20, 1866. Charlotte, N. C.
". HUGHES 6c DILL,
Commission 6c Shipping Merchants,
NEWBERN, N. C.
Consignments of Cotton, Naval Stores and Tobac
co wiirreceive our prompt attention.
We have a weekly lice of Steamers from Newbcrr.
and Morehead City, which sail from Newbern every
Friday and from Morehead City every Saturday at
4 P. M.
T. J. JirGHES, XEWBEB.V. G. W. DILL. M0UEI1EAD CITY.
August 1, 865 tf
Southern Express Company.
The Southern Express Company has opened com
munication with all Northern and Western States,
and is now prepared to forward Freight, Money aud
valuable Packages safely and promptly. Messen
gers leave Charlotte daily, connecting at Raleigh
with Adams' Express Company, aud at Richmond
with Adams and Harndeu's Express Companies.
Letters will be forwarded by thi3 Company to all
point&South and North having no mail facilities.
T. D. GILLESPIE, Agent.
Chailotte, June 19, 1865 tf
1861. 1862.
$1.20
1.30
1 50
1.50
1 .50
150
1.50
1.50
2.00
2.00
$1.10 2.50
1.15 2.50
From the New York Watchman.
. STARTLING IP TRUE.
At a recent meeting: held in Dr Rice's church
in this city, Rev. Joseph Duryea made the fol
lowing statement :
"There are only 216 Protestant churches ia
this city; only 350 Sabbath-schools, of which
only 285 are ' Protestant; only 64,000 commu
nicants in our Protestant churches; 8000 drink-ing-saloons,
and about 1000 plaees of Tice un
der other names. Out of our population, there
had been 68,837 arrests last year, and that ia a
city of not less than 800,000 souls."
This is a bad exhibit in n city where from
pulpits every Sabbafh appeals are made to send
the Gospel to the benighted South, and hun
dreds of thousands of dollars collected annually
for foreign missions. To raise money to send
our missionaries to foreign lands " to preach the
Gospel i3 right; but with all of our boasted lib
erality, and the above startling facts staring us
in the face, is there not danger of the heathen
rising in judgment against this generation?
Rut while we are speaking of liberality, query
would it not be better to use the money that is
being raised in the North to send missionaries
into the Southern States, and appropriate it to
missionary purposes nearer home? There need
be no danger of supererogation. Since writing
the above, we find the following in one of our
exchanges, which speaks for itself :
The Heathen at our doors. The Springfield
(Mass.) Republican says :
agent of the Rible Society,
"Rev. Mr Denton,
has lately explored
six wards of the city of Worcester, and found
that 1258 families out of 4096 nearly one
third were destitute of the Rible. Of these
families, 381 refused cither to buy or accept
the Rible as a gift. Mr Denton found 634
Protestant families iu the "six wards who do not
attend public worship. The Roston Recorder
give an account of a parish in Maine (name not
mentioned) having a population of 1800, of
whom 1600 do not attend church. These are
but isolated instances among many, showing
that from some cause a large portion of our New
England population is becoming divorced from
the religious ideas and customs of their fathers.
Have our religious leaders found the real cause
of this growing evil?"
Council of State. This body convened in
Raleigh, on the 14th instant. Present: Messrs.
W A Wright, William Eaton, Jr , 0 J Cowlcs,
H A Lemly, Jesse J Yeates and R F Simonton.
The following nominations were made by the
Governor and confirmed by the Council :
Board of Internal Improvement. Patrick
II Winston, Esq., of Dtrtie, and Dr J G Ram
say of Rowan.
Literary Board. Nereus Mendenhall, Esq ,
of Guilford, II W Ilusted, Esq, of. Wake, aud
Col Stephen D Pool, of Wayne.
Washington, N. C, )
April 12, 1806. j
During the past Winter and Spring, there has
been several burglaries committed in this town,
and all eiforts to catch the burglars were ineffec
tual until last Tuesday morning, when just be
fore the break of day, Capt Win. Shaw, who
was sleeping just opposite the store of Messrs
Joseph Potts & Son, on Main Street; was
aroused from his sleep by a noise which sound
ed to him likethe breaking of glass; he quietly
arose and put on his clothes and took his gun
and went out in the street He soon discovered
that there was a Hght in Mr Potts' store, and
walking up to the front window, he saw that it
had been broken open and that some one was
then in the store. He pulled back the window
shutter and remarked ' I have got you, have I,"
and immediately, the person inside drew a large
knife and made a rush at the window. As he
got near the window, Capt. Shaw's gun went off,
and something fell heavily inlide the store.
Capt. Shaw then made an alarm and some gen
tlemen sleeping near by, soon came out, and up
on opening the store door, they found a dead
negro inside, with the knife iu his band; the
load having taken effect in his throat. Cor
rrspoudence Ncu-bern Times.
IV EW GOODS :
Sxx-irxg; ct? Sum m or:
A. WEILL 6c CO,
Are now receiving their stock of SPRING AND
SUMMER GOOLS, consisting in part, as follows:
Muslin, Organdies, Poplins, Challies, Calicoes,
Silks, Swiss, dotted and figured Mull, Victoria Lawn,
Jaconet, Cambrics, figured Brilliants, Long Cloth,
Sheeting and Pillow Casing, White Marseilles Coun
terpanes, Hair Netts,
Ladies Hats,
Parasols, Ribbons, Kid Gloves, Hosiery, Black Silk
Basques, Circulars and Sacks,
(all of the latest Paris styles,) new style Balmoral
Skirts, something very handsome.
In connection with our stock, we have a general
assortment of
Gents' Furnishing Goods,
Clothing, Boots and Shoes, Hats, Trunks and Car
pet Bugs.
We ask of our patrons, and the public to give us
a call, assuring them that we can afford to sell
GOODS just as cheap as any other House in Char
lotte. A. WK4LL & CO.,
No. 24, Tryon St., Parks' Building.
N. B. We are happy to announce that we have
CALICOES "in Stoie:' to compete in price and
quality with that of any House ia the city.
April 9, 18tG.
SHORB BROTHERS,
Successors - to Suorb, Raxxey & Co.,
Importers and Dealers in
China, Glass and Earthenware,
No. G2 Vesey Street,
Apr"11 9 1SG6 Gm IVcw Vorl.
NOTICE.
WHERKAS. complaints hare been made to me
that the Town Ordinance, prohibiting the firing of
.r.' a.1:
pive norice that parents and guardians are, under
the Ordinance, liable for the fines incurred by their
children and wardi, and that the Ordinance above
referred to will, er this be strictly enforced
April 9, 1866-si "
N. C REV-
Plymouth N. C, April 2, 1866.
KP Battle, Eq.tPuh Treas'rer, Raleigh, N.C.
. Having been selected as one of the tax list
takers for Washington county, I propose to sub
mitsome few questions under the Revenue Law
for your decision, upon which doubts may arise,
and which are not sufficiently clear, either from
the law itself or your circular.
1st. A person -liable to pay poll tax rents a
farm for a year and lives on it, on the 1st of
Ajtril; who is to give him in and pay his
poll tax ?
2d. If the renter of the farm hires one or
more persons, liable to pay poll tax, who also
live On the farm the 1st of April, who is to give
him or them in and pay his or their poll tax ?
3d. If a merchant, or other person, rents a
house and lot in town for a year, and resides on
it the 1st of April, who is to give him in and
pay his poll tax ?
4th. A, merchant lives on rented premises,
and employs clerks and servants who reside on
Khe same property, on the 1st of April; who
gives them in and pays their poll tax ?
5th. A is the owner and keeper of a hotel;
R. and C. board with him on the 1st day of
April; who gives R and C in and pays their
poll tax ?
6th. A lives on R's land and works with C,
who gives A in and pays his poll tax ?
In all these cases, you will see the landlord
has no means of retaining for the taxes, as al
lowed by section 2d, and it may be that all of
the persons referred to have taxable property to
be given in in their own name.
2d. Do the provisions of sections 3, 4, 5, 6,
7, 8, and 12 go back twelve months from the
1st of April, 1866, except with reference to
those subjects on which taxes have actually been
paid, under the Revenue Ordinance of the Con
vention ?
3d. Are the subjects taxed by section 6 al
so taxed by section 8th ?
4th. Section 8th. In estimating income, is it
to be estimated for 12 months preceding the 1st
of April, 1866, exclusive of income on those
subjects on which taxes have been actually paid,
under the Revenue Ordinance of the Conven
tion ?
5th. Section 8th. In estimating income, does
the word "taxes," to be deducted, include all
taxes paid, federal, town, county, &o , as well
as State taxes.
. I am under the impression that you have to
furnish blanks on which to take the lists of tax
able property; if so, please forward them early,
together with your reply to these inquiries, as
the time is near at hand when the list has to be
taken. I am, sir, very respect'ly,
CHARLES LATHAM.
Reply of Public Treasurer.
Tueasury Department ov'N. C , )
April 13, 1866. j
Col. Charles Latham :
Dear Sir : Your first series of questions
relates to the proper construction of that portion
of the proviso of sec. 2, schedule A, Rev. act,
requiring employers and owners of land in cer
tain cases to pay the poll tax of their employees
and tenants The proviso, heretofore applied
to free negroes, has been a long time on our
statute books. The object of the law-makers
was tc collect poll tax from those usually hav
ing no property and returned as insolvents.
Hence employers are made liable for the poll
tax of their employees and are allowed to save
themselves by retaining the tax out of the wages
due by them. And persons permitting men
subject to poll tax to live on their land must
pay such tax, it being supposed that the land
owner will be able to make such terms with his
occupant as will, without loss to himself, secure
the State.
I do not understand, however, that landlords
are liable for their tenants holding definite leases.
The words of the act "living on his land or in
his house, by consent of the owner," are not,
I think, appropriate to cases of leases for
a term. Indeed, the owner of a lease is of
ten by his neighbors called the "owner of the
land," although not entilled to the fee simple.
In the common language of the country, those
spoken of as "living on the land" of another,
are mere occupants, at the will of the owner,
subject at any time to be removed. The ex
pression is never used of those holding valuable
leases.
Adopting this construction, it is not difficult
to answer your questions on this point.
1st and 2d. R rents a farm for a year and
lives on it, on the 1st of April. He must list
himself and his employees and servants liable to
poll tax, and see the tax paid.
3d and 4th. A merchant rents a house and
lot in town for a year; he pays the poll tax of
himself, his clerks and servants.
5th. A hotel keeper is bound, by the law of
his profession, to entertain all persons demean
ing themselves properly, whom he can accom
modate. I do not think it within the .spirit of
the law to hold him responsible for the tax of
those happening to board with him on the 1st
of April. The law, as I mentioned above, was
iiimed at a different class of cases.
t 6th. A lives on R's land and works for C.
! Roth R and C are liable, but it will generally
be best to hold C, as he can retain the tax from
; wages of A.
Tour other questions relate to the construc
tion of other sections, schedule A.
2d. The provisions ol sections o, o, u, , o
and 12 apply and operate duriog the year pre-
ceding the 1st of April 1866, excepting those
subjects on which taxes have already been j)aid
under the Revenue Ordinance of the Conven-
EXPLANATIONS OF THE
ENUE LAW.
.. . o-f?TQli I f . t - . .JT .L
tioQ. See sec. D, scneu. u.
. 3d. The inepme tax under section 8 is in ad-
fcil0tl t0 au other taxes imposed in the Revenue
except when laid on gross receipts, and divi-
id a. .s ? .
addition to that of section 6, Which IS D 00(69,
bonds &.C. If A has an income of 51000 and
. jjag tte money on Dan(J the 1st of April he must
j 4th. Section 8 is expressly oo nctt income
''during the year preceding the 1st April in each
and every year;" therefore from April 1, '65 to
April l, 'oo.
5th. The taxes to he deducted from the in-
; come include Federal, State, County and town
taxes. All except the income tax itself.
Section 75 of, the aet for collecting Rev
enue makes it the doty of the Comptroller, to
furnish forms of tax-lists. 1 tiro informed that
these blanks have all been forwarded.
I thank you for calling my attention to the
foregoing points and hope you will communi
cate to me any other difficulties which may
arise in carrying out your duties under the Re
venue law. Very respectfully,
KEMP P. RATTLE,
Public Treasur.
In addition to the questions propounded in
the letter of Col. Latham, many letters have
been addressed to me concerning the construc
tion of the Revenue acts and my answers have
been substance as follows :
1st. The :onstitntion provides that "all free
males over the age of twenty-oiie years and un
der forty-five years, and all staves over the age
of twelve and under the age of fifty years, shall
be subject to capitation tax." There are now
no slaves" in the State, and henee all males be
tween the ages of twenty one and forty-five,
whether white, free negroes or freed men, unless
exempted for bodily iufirmity, are subject to
poll tax.
2d. Under section 6, schedule A, bonds and
other securities not due are not required to be
listed. Ronds of the State issued prior to 23d
February, 1861, are not taxed.
3rd. Section 32, schedule R, has been, by
mistake, made a separate section, instead of a
part of section 30, us was intended. Distillers
of spirituous liquors from grain are required to
obtain license from the County Court, or seven
justices, at the end of 30 days from March 12th,
1806. 1 hey pay nothing for this license, which
is given by the court or seven justices (who
ought to act together as a body) and not by the
Sheriff. I find no authority for the Sheriff to
examine the distillers on oath as to the number
of gallons distilled by them, but will ask the
Convention to supply this defect.
4th. Section 16 imposes a tax of "$50 for
one year" on retailers of liquors, &c. I think
this means they aretopay.S50 fur the year
their license continues as ordered by the Coun
ty Court. This tax is independent of the Con
veetion tax on retailers, which was a special tax
for the year 1865.
5tb. Sections 79, 80, and 82 of the act for
collecting revenue settles the time when licenses
granted by Sheriffs to merchants &c, expire.
As the law stands, merchants, &c , must give in
their purchases from July, 1865, to January
1866. This probably was not intended by the
General Assembly, as the Convention tax was le
vied on the same subjects,' and 1 will call the
atention of the Convention to the hardships of
its operation, in the hope that that body will
confine the tax to purchases, &c, since the 1st
of January, 1863.
6th. Dock sellers are liable to pay on their
purchases undpr.sec: 21, sched R. Proviso (3)
sec. 27, only exempts book peddlers from the
necessity of proving character and getting li
cense as required of other peddlers.
7th. Produce brokers do not pay on their
sales under sec. 21, Sched. R.
8th. A person purchasingbank bills, for his
own use, is not a broker within
sec 8. Sched. R.
the meaning of
If A., a broker in Raleigh, has an agent in
Greensboro, who appoints R. in Winston, the
exclusive duty of R. being to buy up bank notes
for the Greensboro agent, R. is liable to pay
tax as the agent of a broker, and R on learning
the provisions of the present revenue law, can-
inot by ceasing to do business avoid payment of
the tax. He has no grounds of complaint be
cause the same law (1858-9, as amended
18601) has been in existence since January
1st, 1866, having been restored by the Con
vention, j
9th. Section 29, schedule R. If a farmer j
distils liquor, the product of his farm, he can
sell it by peddling through the country with- I
out being taxed as an itinerant. Rut a distiller
who peddles his liquor, not. the product of his
farm, must pay under the above seotion.
10th. If a man in Orange distils liquor and
sends it to a commission merchant for sale, the
distiller does not pay as an itinerant, and the
commission merchant, not having purchased
the liquor, does not pay under se6tion 21, sche
dule R, but must list his profits under section
8, schedule A, as "income."
If other questions are ptesented, hereafter,
my answers will be sent to all the sheriTTs. .
KEMP P. RATTLE,
Public Treasurer.
A Singular Case In August, 1861, a
man Tnamed Grady murdered Fergus Collins, at
Elizabeth, New Jersey, and absconding enlisted
in the United States army. What followed is
thus related by a correspondent :
Ater the rendering of the inquest verdict
the subject was left suspended unexplained
a mystery until Grady revived it,'doiog so from
this cause : Grady, while marching with Sher
man's column, when it was operating in the rear
of Charleston, South Carolina, became on a cer
tain occasion entangled in a morass, and finding
himself gradually sinking, with the prospect of
speedily dying there for he
could not help
himself out he solemnly vowed to God, if the
same would release him, tbat he would make a
j.ciean oreast or me circumstances aiicnuing tne
; Collins affair; then as if by God's direction, a
straggler of a Massachusetts regiment approach-
J ed him and helped' him out. On arriving at
i Goldsboro', North Carolina, and when the army
i was eucampea mere, db waue a naieiueus m re-
gard to the matter in accordance with is vow, j taking measures to test their rights by legl
which led to his arrest by the military authori- process unjer he recect anti prohibition law of
ties. The usual legal forms being gone through the State. Hotel keepers vilj watob for the're
with, he was handed over to the civil t-uthori- E0lt, also, with ioteresi. Commonwealth.
ties, and conveyed from Goldsboro', North Car- nj that from Boston! We thought you
olina to the Union county (New Jersey) jail, , wilb them th -Bthe Comraoo1ealtb
and lately tried on an indictment for murder m f , .
the first de-ree. and found euiltv and sjntenccd ' and that.negroes and white people we.r oo p
j 0 be hung
a i - " '
CHINESE CRUELTIES.
Horrible barbarities at the execution of Rebels.
The last China mail is full or accounts of cru
elties practiced on criminals at Anioy, some of
which are almost too revolting for belief. A
letter thus speaks of one of the most recent of
these outrages, which was probably no more
brutal than others constantly occurring.
"The Hai-IIong wrote down their names aoA
ordered them to be flogged the rebel 300, and
the other culprit 200 blows with the bamboo.
The rebel havrhg received his 300 blows, and
borne them without a murmur, was taken to a
cross that had been erected for the purpose,
and being securely lashed to it in an upright
posture with his arus extended, tho executioner
commenced bis horrible butchery by first cut
ting the flch above the eyes, next the ears, and.
then the breasts, then he cut through the
muscles of each arm, laying the silvery white
bone bare, the flesh not being cut off, but left
banging, the blood spirting out and actually be
spattering the executioner at each pulsation of
the heart ! Then the muscles of the thighs,
were cut in the same manner. After the exe
cutioner bad performed these dreadful tortures
upon the poor wretch, he laid his small knife
aside and took another, about ten inches long
and about an inch broad, and cut gashes on eacL
side of the man's chest, laying the ribs bare.
Then he made several flourishes with the knife,
and then ran it into the poor victim's body, en
tering just below the sternum, in the middle of
tfle chtst, to the blade ! This I thought and
hoped would prove the covp-de-grace I Rul
no, for the man still breathed, and the execu
tioner still continued his bloody task, cutting
downward with his knife and letting out the
entrails 1 He then slashed and cut open the
stomach ! Then giving a yell, ran his hand
in and seized the man's liver, aud cut it out
passing the bleeding quivering mass to his as-
sistant as coolly, and in as business, like a man
ner as though he were opening and butchering
a pig. This finished the torture, and the exe
cutioner left the victim in this mutilated state,
though not dead, for I saw him give several
gasps for breath afterward. He then cut the
sampan man's head off, at the foot of the cross,
with a single blow, and then returned, and let
ting loose the rebel's head, which fell forward,
he decapitated him, certainly the most merciful
stroke he had . given that day 1 The bodies
were exposed on the same wharf, with , their
legs tied to posts, for five days afterwards, to
the great annoyance of the Europeans, who oc
cupied the houses adjacent. The poor -rebel
bore his inhuman tortures manfully; not a moat)
or a cry escaped lrim during all the time, The
only movement he made was a slight quivering
of his whole frame, and a movement of his head
to and fro; otherwise a spectator might have
questioned whether he were alive or dead duriog
the horrible exhibition.
THE ERMINE SOILED.
Chief Justice Chase has recently done what
none of his predecessors ever did or thought of
doing. He has, in a public meeting, in the city
of New York, expressed his opinion upon tho .
Civil Rights Rill, which he will, doubtless, ere
long be called upon to interpret judicially.
'This same political Justice, it will be remem
bered, paid a visit to Wilmington, in this State
last summer. It was then that he first broached
the r.estilent doctrine of neTn entialitv and n.
' gro suffrage. In reply to the objection, raised
, .- - --p..,. - , j
by gentlemen with whom he conversed upon the
subject, that the Constitution was in the way of
such aggressions, he is reported to have remarked,-
substantially, ' Ob 1 this is an age of progress.
Constitutions are ' obsolete !" 'An expression
which foreshadowed the policy of the Radical
faction, but which was a burning stigma upoQ
his eminent office, and which was enough to,
evoke the rebuking spirit of Marshal and Taoey
Such conduct recalls the days of judicial corrup
tion, when a Jeffrey disgraoed the English,
bench.
In this same speech in New York, Judge
Chase, with bis bosom heaving with'phiUnthro
pic sentiments, said : "We cannot any longer
look upon the face of any human being and not
feel that he is our brother man." Wat he
thinking then, suggests the Richmond Whig, of
the six millions of whites in the eleven disfran
chised Southern Slates ? Does he look tipOQ
them as brother.meo and as participants in the
heritage of freedom, of which he prates with
ceaseless volubility ? Alas, no. He was only
talking poetry negro minMrelsy. For the
Southern whites, he has nothing but cold and '
cruel prose. Raleigh Sentinel.
Electioneering Tactics A distinguish
ed candidate, who is "up to a thing or two,"
and has a keen appreciation of live beauty, when
about to set off on a electioneering tour recent?
ly, taid to his wife, who was to aoooDipany hiqj
for prudential reasons:
"My dear, inasmuch as this election is com
plicated, and the canvass will bo close, I an
anxious to leave nothing undone that WOljId
promote my popularity, so I have thougfct thai
it would be a good plan for me to kiss a num
ber of the handsomest grls in every place where.
I may be honored with a publie reception ?
Don't you think that would be a capital idea V
"Capital," exclaimed the devoted wife; "and
to make your election a sure thing, while yon;
are kissing the, handsomest girls, I will kiss an
equal number of the handsomest young men."
1 he distinguished candidate, we belive, nag
not since referred to his cleasine means of pop-
.. ...
ulanty. Boston Commercial.
-
Colored People aud the Boston Theatre
; We hear that several influential and wealthy
! colored citizens, refused admission to the Boa
: ton 'lneatre alter raving purcnawu. iicaeis, are
i . 1 r.. .