J-
c
c
O 3T
4 per annum
IN ADVANCE
CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OF THE ONE. IS THE COMMON PROPERTY- OF TIIE OTHER.
ON Til K
G OF TRADE STREET )
Si
if
'w 'Jff ' .;;J
Tfl. lS. EITOR AND
the
Published every Tuesday
BY
WFLLTAM J. YATES,
EDITOR AND I'lIOI'HIETOH.
O
, , "vrnnnnf
.-- ) ,,--.? V-j.r. (Pig- n-T i-.-'- X'il'J-Ai
j IX ADVANCE.
f.-y- Tran.-i-mt advertisements must bp paid for in
"',:1.'M'.' .....rtment not marke.l on the manuscript
fi;,ufic th.ic, will be hurled until forbid, and
fh:ir.iic'l :icfordiirb'-
JJt'" - "u"1' -1 -1 "' -'
FIELD OFFICERS OF N. C TROOPS.
COKOXKI.S.
LlKIT.-C'olS.
Majors.
. I M- I).Avrll. H.:iiu A Jijo'A-n, panics S Hins,
' V i: "c.x. ;W S .Stallhigs, !I) V Hurt
" U' I I ' K"-S('tt, i- Thurston,! W M Parsh-y
! i i ... ii v...wi : i-". a rii..riif
r U i.-ir.vit '.lolm W ,
! . ,!,. i: Av.-vv. IM- it F W.-M,,
- Ivi (1 lh.vw.m.1. W L-- Davidson
i !,.; lSl:w, J W Ilintuii,
n I, S i'.ak' i', i
,: j v .) i;.a.!;',.r.l. :s 1 1'K
1, C L,-v.-!Ui..rp-, ; Win J Martin,
. I ' i' ii l.l 'i' -nun' .1 , . ......
Willi;. in .J Hill,
Sam Mc-D Tat",
.J McL od Turner
H.-nry Sk-Kan
.J n., IL Whitakcr.
(Juioii and Sparrow
Egbert A Koss,
I
.:. . .1 1 KcaVs. J II Hvinan Jno T Ilainbrick,
."' ! i ( 1 w ii.lnistoii
Mil l ! llll' Mi ;
1 ' ' A'. .1 1 f'UnT.iiiimnlul
- Win M acKai', V II xaiouio , vv. ndiiuv
.'! '. i..i.m.-.h w... Stowe. H D L-i;
,': V'ii K Mairin, Uohn C Lamb, iThos I Sharpe
I .!... im I) lany
I , i ... ; Cordon jW C Robinson,
jo 'I !ii-. F. Toon. :Xidson Siuiiyli
'; V W K'u-klaiid
. .iami's (Jonn.-r, C C Cid(5
ii....! If rloa!l.- I .J..!,lltoll.
C M Andrews,
W .) Stanly
W S Rankin
Lal.an Od.-ll
C C Dlacknall,
,. w,., i i:!- -,'-.- .1 . i (i Ii Hian.;, il J 1-ovc,
-,; M Ruil-d-o, is C Uryson, WSCJrady
jl K Uur.r-.vy mi, .John Ii Lams J T Jonos
!,,;, Y Cilni.-r.jr J F Whi'.ii.-hl JO W.-hb
ouu.d D l.nwo, ,W 11 A Spear Saiul N Stow.;
W Ii t'r. asinau
Kiau M ParkT, Ljanies T h'ell, jVm W Sill. is,
-;) .I.,!,., ' JorJ.ui. 10 W Knifrht J A D McKay
;:' J-;,1. .1 i:.abble, W T Williams, !C D Coward,
( i:.,k M Av.-ry, Robt V ('owan,:T W Mayli.-w
.11 V L J l,..vi;uu-e J L Mel ,.v. 11
"".iM W Ransotn, (John G Junes,
n ;!: ! v Idelached
:.; ! Y m M i'.ai ixt, jW (J Morris
.;- 'A ilii.'Mii J Jiolc, Jolin Asht'ord,
l,tvi 1 Cnleinan. ' V A R.-ynolds,
io Ynioerv Uletaclnd
compani",
Owi n'N IhoVvn
M :.l McLaughlin
companies,
I .i i m : . I ,a : . i i I
-i.' ;;-o.-j.i (! Cibh::, iJolm K lirown, jO W liradsliaw
1-; rho.iM.sS Krn:ui,!Wui. (J Lewis, jWalt J Boan,
Y ' Sinj.-liarv. 'T h U;w -imv.-, jO M Redman,
t:, J II M ! h ! ndn-w J Iioyd,;J R Winston
I' l :!!. U' , Salttld:-r I A -' McAHi.-.i-
ii i. II Faribault, John A craves. A D Orudup
.-' O Hill. S II Walkup, j Albert A Hill
r.i l,n M McAfee. .l,4in A FleminT' 15 Chambers
;.u .1 A Washni '-ion.'Geo. Woitham, J O Van llook
It If. III MIUIllJ " -
r 15 llnhsim JasR McDonald
:, II McKeihan.
.-,. J I Marshall,
Win A ) wen--.
Maii-us A Parks, .1 il Richardson,
I T AlorclK-au, J as J ireuvii,
,,1 K M ?dnie!iisou, 1 Anderson Ellis,
J as A K Offers
John K Oonally, Allied 11 15el0
!C J'aul F Faisou, j(J (! Luke,
Arch C ti.idwin, ill O Jones, Jr.,
.John IJ Pa'lmcr, Wm W Pioftit,
; 1)1) i. -b.-e il - Cant well
in I ... l,.n,,vv,lliVt,i II D.aver.
M T Smith
II F Schcnck,
James A Craijrt.
J C K ntT,
Jas M Mayo,
W M 1 lardy
rli.Ias. D- liadclitfe, :Vm S Devane. 'Henry Harding'
t2 Kelii. C. A. Love, C Ulayton u u lunjowni
.;?!lVr.-r (J Fvaus, jS U Evans,
! L M Allen, James A K' ith, J II McNeill
C' jc oie N Folk, I '
Yiie above li. rriiiicnfs an- in fin- Adiowing Riigades:
(.'li.'mnnV Srh. :U.vt, A I t;iud Cist.
'..uke'.s l..th,'J7th, -loth and l-'th.
U.iie's !ii;li.
Daniel's oM, .t:;d, i.'ih. oirtli and .":5d.
D.iv is" A.uh.
Iloke s I'nh, 'jlsl. Alth and .",Tth.
Hampton's ihh. o-.iva!;y)
I v. i s. m's f,ih, l'itli, "J ill i and 'j:5d.
Lane's 7th, ll!i. J-ll), liiid and l7th.
W II F I "s (cavalry)
Prvor's 1st and "d.
Pe'nd. i's i.;th. Hah. -j-jd. :;Hi and ::sth.
Petti-riew's I 1th. -JCth. 1M. -l itli, I7th andr2d.
lian-om's -.2 1th. -jr.ili. C . - r 1 1 . Ilt !i aad outh.
J' uiiseiu's -ii, illi. l ilh and I i c J 1 1 1 .
L'oi-.ei tson's ilst, ol'ih. and (:!d.
Tii- Midi. 17th, :?d!h, I'.Mh, A-:h, (Jiith, (V2d, Glth and
.tii 1. iiie His aie not I Jriirad. d.
Tic '.;h, li ih. lUt. ."!'tli. '.;!.! and (iith are cavalry Ivc-
;u -lt'-i.
The K rh, i'itli and li'iii art Artiilery Iiegim. nts.
1 ii h!i: mm? to the II' e 'lie nrs. t'n. ie are the following'
)l.i!:;i!ii'iis : l.ieiit-l'oi. Chas E Shob.-r's infantry (for
. i i ly Wh.-utot! J Cie.n's;: Maj .III Nt thercutt'.s Ran
tfers; Maj l W W liar!. u's Sharpshooters; Maj John W
V -r.-'s Ai'tillcry; Maj W L Voting's Aiiiih-ry; .Maj Alex
Mei.' i -'s Artil'a i v: Col P. tor. Midlea's eainp'Cuard.
C'l. Wm II Tliein is has a Ee-'uui of Highlanders and
Indians nunibeiiiig nvi-r 1 .."llU wi n..
ouoii V'ai.'is for sab-, bat an early i.-ill will only ?c
eu rc a pair a u u only p.avc ten p'.iir.
We have on hand and can make to order erdf-skin
:-!iocf am! Caiters of ccrv ;j.u' KngSiih Icalhcr.
Lots ladi.s' cilf-skin Uoutccs.
J-'.it .-f thick Hfogaa-, hv t-i.es.
J. 1'. JH'TT. Mint Street.
2.?, !;:: tf Charlotte. X.'c.
:'i.t'K ALPACCA,
id.i K FLANA'HI.S.
SiVHiL CCTTUX black and white.
Id.KACilld) fcjIIIRTINC.
J. S. PHILLIPS.
- tf
sx i t :o. o i s 3bL 2p .
VSff.S.lAS & OATE8.
H.ivf this illy o s, . , - , , ....
: . .,; ' ''.tea with them in the Mercantile
T. - 'tvlo Mi"!- l!"U'"?- I'KW18 W. SANDERS.
1 .iv. ttIe ot toe i.vm xvlU i.im..lM ,
VY U.1.1 ms, OATES & CO.
NOTICE. All j
persons i:,!.i,.., i ... ., , .
Williams & Oates will (M... ,., , '?,ie la.le Iirnl or
imams & U
e wish to c
IVH wish 1,1 ,..l 1. ''"'X CtHe
up, as
WILLIAMS & OATES.
" Pee ISO
tf
.). 31. Mll.i.hU
Charlotte, N. C, '
Has reamed the Practice of Medicine, and can be
found at L,, Olhce , the rb-awley building opposite to
Kir s hotel. or;t his residence.
Feb. 25. lj.J2.
TO KEKTORS."
'd! person? indebted to the Estate of I'.,t,.;,.!. t
vrie. deceased, are reonesled to call an I ni.ike iV 1
eavmeni to. SAM L. P. SMITH. i
o. Ls:
Attoriiei for Executriv. j
POrRIETOR.
North Carolina .
WHITE SULPHUR SPRINGS.
for the
I reception of visitors, and the public can have the
! benefit of these valuable waters.
Prices of Poak $5 per day,
$r8 per week,
75 for four weeks.
We have a plentiful supply of Provisions, and a good
stock of Ice secured. There is a daily line of Hacks
and Mail from the Western N. C. Railroad to the
ri T Dnl? A PHS
! .Springs. aoi-."'-.
j June 1, 18G3 2mpd Proprietor.
NOTICE. ,
All . persons indebted. to FCLL1NGS & SPRINGS,
by note or account, are hereby notified to call upon
Wm W Grier ex-sheriff, and make immediate settle.
rnent.
February 3. 1863 tf
J. M. SPRINGS.
NOTICE TO SHIPPERS.
Office Charlotte & . C. Railroad, "I
Columbia, May 30, 18G3.
Liep.ior will not be transported by this Company or
the A., Term. & O. Railroad company, unless securely
boxed and strapped.
T1I0S. Ii. SHARP.
June 1, 18C3 Ct Gen'l. Sup't.
Slale of M Carolina Mfcklonlmrg Co.
Court of Fleas and Quarter Sessions April Term, 1863.
Joab P. Smith, Adm'r with the W ill annexed ol Dan
Alexander, dee'd, vs. The Heirs at Law of Dan Alex
ander, deceased.
Petition to sell Land to pay debts.
It appearing to the satisfaction of the Court that
Marcus S. Alexander and Wm F Alexander, two of the
heirs at faw of the said deceased, are not inhabitants
of this State, it is therefore ordered by the court that
publication be made for six weeks in the Western De
mocrat, a newspaper published in the town of Char
lotte, for said defendants to appear at the next term of
this court, to be held for the county of Mecklenburg, at
the court house in Charlotte, on the 2d Monday in July
next, and show cause why the lands described in the
petition should not be sold according to the prayer of
the petitioner.
Witness, Wm. Maxwell, clerk of our said court, at
office in Charlotte, the 2d Monday in April, 1863.
60-6t adv 6 . WM. MAXWELL, clerk.
State of X. Carolina Mecklenburg Co.
Court of Picas ,j- Quarter Sessions April term, 1863.
Isaac N. Alexander, Adm'r of John T. Reid, dee'd, vs.
James P. Henderson, wife, and others.
Petition for settlement of the Estate of John T Reid. '
It appearing to the satisfaction of the Court that N.
A. McCombs and wife Jane, one of the defendants in
this case, reside beyond the limits of this State, it is
therefore ordered by the Court that publication be
made for six weeks in the Western Democrat, a news
paper published in the town of Charlotte, notifying
said defendant to be and appear at the next term of
ttiis court to be held tor the county of'.YTPcklentmrg, at
the court house iu Charjotte, on the 2d Monday in July
next, then and there to plead, answer er demur to the
petition, or judgment pro confesso will be taken and
the same heard exparte as to them.
Witness, Wm. Maxwell, clerk of our said court at
office in Charlotte, the 2d Monday in April, 1863.
60-"Gt adv $6 WM. MAXWELL, clerk.
TO COTTON PLANTERS.
I have been appointed by the -Secretary of the
Treasury, Chief Agent for the purchase of Cotton for
the Confederate Government within the State of North
Carolina, and will pay for the same in 7 per cent Bonds
or Ca?h.'
Sub-Agents visiting the different parts of the State,
buying in my name, will have written certificates of
appointment.
Hy order of the Secretary of the Treasury, fill Cot
ton purchased by myself or my agents, on and after
the 18th day of March, 1S63, will be paid for in 7 per
cent Bonds or Cash, and not 8 per cent Hones ns stated
in a former advertisement. Up to that time, however,
the 8 per cent bonds will be furnished as stated.
Patriotic citizens are now oflcred an opportunity to
aid the Government by selling to it their Cotton rather
than to private capitalists.
LEWIS S. WILLIAMS.
Charlotte, March 24, 186.3 tf
EXCHANGE NOTICE No. Si:
Richxioso, May 9th, 1863.
The following Confederate officers and men have
been duly exchanged, and are hereby so declared :
1. All officers and men who have been delivered at
City Point at any lime previous to May 6th, 1863.
2. All officers -captured at any place before the 1st of
April, 1863, who have been released on parole. -
3. All men captured in North Carolina or Virginia
before the 1st of March, 1863, who have been released
on parole.
4. The ofiiccrs and men captured and paroled by
Gen. S P. Carter, in his expedition to East Tennessee
in December last.
5. The officers an. 1 men captured and - paroled by
Lieut. Col. Stewart at Van Huron, Arkansas, January
2.")ih, 1863; by Col. Dickey, in December, 1802, in his
march to the Mobile and Ohio railroad, and by Capt.
Cameron, at Corinth, Miss., in December, 1862.
6. The officers and men paroled at Oxford, Miss., on
the 23d of December, 1862; at Des Arc. Ark., oa the
1 7th of January, rd63, and at Baton Rouge, La., on
the 23d of February, 1863.
7. All persons who have been captured on the sea
or the waters' leading to the same, or upon the sea
coast of the Confederate or United States, at any time
previous to December 10th, 1862.
8. All civilians who have been arresled at any lime
before the 6th of May, 1863, and released on parole,
are discharged from any and every obligation con
tained in said parole. If any such person has taken
any oath of allegiance to the United States or given
any bond, or if his release was accomplished with any
other condition, he is discharged from the same.
9. If any persons embraced in an- of the foregoing
sections, or in any section of any previous Exchange
Notice, wherein they are declared exchanged, are in
any Federal prison, they arc to be immediately re
leased and delivered to the Confederate authorities.
May 17, 1863 6t ROBERT OULD.
EIGHT PER CEiAT FfjrSISSIVG.
The attention of the public is directed to the follow
ing regulations, issTied by the Secretary of the Treasu
ry in relation to funding of Confederate States Treasu
ry Notes:
TREASURY" DEPARTMENT, "
Richmond, May 25, 1863. J
The following regulations are established for the
guidance of the oll'cers of the Treasurv. in relation to
the two year Treasury notes and eight per 'ccnt'certiS
cates, issued under the act of Congress of May 16, '61:
1. The holders of nnv of thn tn-n vpar Treasurv
, i . . t . . -. c . , . l . . a . . . 1 . . .. . . . ! . , . ? l n '
"unt, iucu uuui i nil- jiiui IMU11S OI tne saiu ai i, ,
at any time, on or before the 31st of July, 1863, ex
change the same for eight per cent, bonds, payable in
ten years, to be issued under the authority of said act.
'- The Treasurer, Assistant Treasurer and Deposito
ries will iSSVlP certificates to such holders," in the usual
term, to betaken up by delivery of the bonds as soon
as they shall be prepared.
C. G. Mkmmixcek, Sce'y Treay.
A. C. WILLIAMSON, C. S. D.,
June 9, Charlotte, N. C.
CHARLOTTE, N. C, TUESDAY, JULY 7,
CHARLOTTE, N. C. -
NOTICE.
Our terms are four dollars per year in advance.
JES Individual or local shinplasters will not be re
ceived. When sen', to us they will be held subject to
the sender's call, and not returned by letter.
The Democrat will he discontinued to all sulscri
bers at the expiration cf tlie time for ichich it is paid.
t Those tvlto want to contijuie must renew before or at the ex-
pira:io?i of their time. .. .
Save Your Papers. Wc have frequent ap
plications for back dates of the Democrat, which
cannot be supplied. All persons who can do so
should preserve full files of the paper, or at least
all issues containing documents and other matters,
to which they will probably wish to recur.
Invading Indiana. Yankee papers state
that a company of Confederate cavalry made a
raid into Indiana, and helped themselves to what
they wanted. The Yankees consider such con
duct horrible, and yell terribly about thieves and
robbers. Why have they not shown some of their
righteous indignation when Southern towns were
i being robbed and burned by Yankee soldiers?
A Confession. A Yankee Colonel vho
escaped from Winchester when that place was
captured by Gen. Ewell, wrote to his father in
Philadelphia as follows:
"I cannot give particulars of the battles which
beat all within my knowledge. Suffice it to say
that Gen. Milroy's account, which I have seen, is
a mere white-washing affair, not giving any true
version of the facts. Gen. Milroy ,did not bring
away a gun, team, ambulance, or a third of his
command."
The Yankee General Aiilroy reported to his
master, Abe Lincoln, that he saved the most of his
army and trains, but one of his Colonels lets the
truth out, and shows that Milroy lied.
JK2TA Mississippi correspondent of the Raleigh
Journal, speaking of the loss of negroes in that
State, says:
"The very best masters have lost more than the
worst, eff Davis, who bought George Smith's
place, and his brother Joe, who bought Dr. Cach
ings', below Bolton's Depot, have lost all their
negroes, stock, porn, everything, and fire complejted.
the entire destruction. Ihese gentlemen, you
know, are proverbial for their kindness to their
servants. Madison county has retained all its
negroes, owing to Gen. Johnston's circulating
about the county watching for reinforcements."
The Augusta Savings Bank, concerning
whose issues there has been some alarm, has
issued the following notice i
The Confederate and State Governments, and
the Banks, haviug recently issued bills of small
denominations, the reasons which led to these
certificates have ceased to exist. In addition to
this, it has been ascertained that a few (a very few)
blank sheets of these certificates have been stolen
and fraudulently signed, the knowledge of which
fact may expose the holders of genuine certificates
to imposition by persons who may attempt, on the
pretext, to discredit them, with the view of
purchasing at a discount.
For the reasons first above stated, and with the
desire to protect the holders of the genuine certifi
cates, the Directors urge them to present them
at the Bank counter for redemption.
We advise the people to refuse all shinpiasfcrs
unless issued by the Confederate or State Govern
ments. All Honor to our Troops. The following
fs an incident worthy of the troops which Wm. D.
II. Covington so nobly represents. Wc copy from
the Richmond Sentinel:
Wheu Gen. Jackson was wounded, his cap and
the gloves which he wore, were left on the field
where his injuries were first examined. They
were found by a soldier of company G, 38th North
Carolina regiment, Pender's brigade. His name
is Wm. D. II. Covington. Mr Covington carefully
preserved the interesting articles, and though
offered large sums lor them by those who wished to
possess these mementoes of our great General, he
was fixed in his purpose of delivering them to his
family. Through the aid of his Surgeon, Dr.
Bowen, he has found the opportunity of sending
the gloves. The cap is with Gen. Peuder. . j
We have seen the gloves. "T. J. Jackson, i
Virginia," i& printed neatly on the wrist of each.
The course of the fatal ball that wounded the
wearer, is seen on Loth. The right-hand glove is
cut by the ball just above the base of the thumb,
but so near the edge as apparently just to have
grazed the flesh. The left jiand glove was perfo
rated ou the wrist", near the top of the glove. Ie
stain of the blood which. flowed from the wound
is still upon the glove. The ball, after entering
the wrist, ran up the arm, rendering necessary its
amputation above the elbow.
Mr Covingtou's nice feelings and sense of hon
or in reference, to these relies are much to be
commended. Such a soldier is worthy to have
such a General as Jackson was.
Spy Captured. A letter from Shelbyville,
Tenn., dated the 18th, has the following item:
Forrest's forces, on Friday last, went in pur- j
suit of a woman to whom suspicion had been at
tached. She had reached the Yankee pickets in
front of Franklin, whci they- came in sight, but
on thev dashed, driving in the Yaukees and cap
turing their "bootv." She Droved to be a Miss ;
. i
Cushman, a theatre actress, and had upon nerj
person plans and drawings of our fortifications, j
and the disposition made of the latter. - It is said
that she was a crinoline scout for McClellan in ,
Virginia, and performed valuable services. j
The canals around and about Vicksburg
have cost the Yankee government fully 5,0UU,-
i?00.
ANALYSIS OF THE CONFEDERATE
TAX LAW.
This law passed Congress April 20, 18G3, and
continues in force (except in specified cases) to
December 31, 1865. We copy the following use--ful
analysis from the Richmond Enquirer, and
presume it is from an official source:
The sections imposing the tax are sections 1, 5,
7, 8, 10 11, 12. 'By section 1 naval stores, salt,
wine and spirituous liquors, also tobacco, cotton,
w5Pl flour, sugar, molasses, syrup, rice, and other
agncSiltural products,-are taxed, On these con
ditions: 1st. If not necessary for family use for
the rest of the year 1863 ; 2d. If on hand July
1st, 1863; 3d. If the growth or production of
some year preceding 1863. The tax is 8 per cent.
Again : All moneys, bank notes, or other cur
rency on hand or on deposit, and the value of all
credits on which the interest has not been paid,
are taxed on the following conditions: 1st. If on
hand 1st July 1863; 2d. If not employed in a
business whose income is taxed. The tax is 1 per
cent.
Both the above taxes are assessed July 1st, and
payable Uctober 1, loud.
By section 16 funds -of hospitals, churches,
schools, xc, are exempt.
Section 5 provides for taxing business, trades,
professions, &c, as follows:
Per cent, of
Business.
Specific Tax.
gross sales
Apothecaries,
Auctioneers,
Bakers,
Bankers,
Billiard Tables, each,
Bowling Alleys, each,
Brewers,
Brokers,
Butchers,
Cattle Brokers,
Circus, 10 per Show, and
Commercial Brokers, or Com
mission Merchants,
Confectioners,
Dentists,
Distillers (see below)
Doctors,
Eating houses or hotels
rent 10,000,
$50 21
50 2
50 1
500
40
40
100 2
200 .
50 1
50 2h
100
200 25
50 2
50
200 20
50
500
300
200
100
CO
30
50
50
100' 10
200 5
50
50 2
200 2
200
50 2
100 2
50
50
50
500 5
. 50 50
a
a
a
5,000 to 10,000,
2,500 to 5,000,
1,000 to 2,500,
1,000,
Inns,
Jugglers,
Lawyers, . '
Liquor Dealers, retail,
" " wholesale,
Livery Stables,
Merchants, retail,
" wholesale,
Pawnbrokers,
Peddlers, retail,
" wholesale,
Photographers,
Physicians,
Surgeons,
Theatres,
Tobacconists;
Distillers of "fruit for ninety daysor.less pay 60
specific tax, and 50 cents per gallon on the first
ten gallons, and 2 per gallon on all over that
number..
Section 7. Levies a tax upon salaries except
military or naval salaries. Salaries not exceeding
1,000 per annum, no tax. Over 1,000, not ex
ceeding 1,500 per annum, 1 per cent. Over
1,500 per annum, 2 per cent.
Section 8. Levies an income tax, payable Jan.
1, for the preceding year. Income includes, 1st,
the value of rent of houses, &c, in town, occupied
by the owner, or owned and not rented out; and
2d, the value of the hire of servants not engaged
in business, or on farms, and so not taxed other
wise; and 3d. gross shares of partnership profits;
4fh, value of beeves sold, less cost if purchased,
and less corn fed to them.
Section 12. From income is excluded, 1st,
salaries; 2d, dividends on stocks, when the com
pany pays; 3d, income from products of land,
which are taxed in kind. -Also from income de
rived from rents, is excluded the cost of annual
repairs not exceeding 10 per cent., (from rent of
houses, not over 5 per cent.)
From income of Manufacturing or Mining busi
ness, is excluded, 1st, the rent, if not owned by
the party; 2d, the'eost of labor, if hired; 3d, the
cost of material, purchased and manufactured.
From income derived from navigation is deduct
ed: 1st, the hire of the vessel, if not owned, 2d,
if owned, wear and tear, not over 10 percent.
3d, the expenses of running. The income in
cludes freight for the owners account.
From income on ship-building, &c., dediret
1st, the cost of labor, if hired. 2d, the cost of
materials, if purchased. rhe value of ship is in
cluded in the income.
From income of Mutual Insurance Company,
the losses paid.
From income on merchandise, or sale of other
property, real or personal, deduct: 1st, the prime
cost. 2d, freight. 3d, clerk hire if actually paid.
4th, rent, if hous; not owned.
From income from any other business, deduct:
1st, clerk hire; 2d, room rent, if not owned; 3d,
labor, if hired; 4tb, cost of material, other than
machinery. -
.The income of a foreigner includes only that
made in this "country. ,
The income being ascertained, the tax is as
follows:
If hot over 500 per annum, no tax.
Over 500 (not over 1,500) 5 per cent.
Over 1,500 (less than 3,000) 5 per cent on
61,500 10 on excess.
Of 3,000 (less than 5,000) 10 per cent,
Of 5,000 (less than 10,000) 124 per cent.
Over 10,000, 15 per cent.
Joint stock companies of the nett annual earn
ings (set apart for dividend and reserved fund")
pay as follows: If nett earnings do not exceed 10
per cent, the tax is 10 per cent of the nett earn
ings. Over 10 (less than 20) 12 per cent.
Over 20, 16J per cent.
- All the tax levied in section 8 is payable Jan.
1st of each year.
Section 10. Levies a tax on speculative profits
made in 1862, by purchase within Confederate
StatQS, and sale (any where) -of flour, corn, oats,
hay, rice, sugar, cane, molasse, butter, bacon,
pork, salt, iron, or iron manufactures, cotton cloths,
woolen cloths, blankets, boots, shoes. This tax is
10 per cent, payable July 1st, 1863. It is for this
year only, and does not apply to regular retail trade.
Profits on wheat or meal are not included.
Section ll;Levies the tithing tax. This can
jbe collected in kind and used by the Government,
or sold, or the Government can collect its money
value as assessed.
From the gros product of land can bcrTeservcd,
1st, of sweet potatoes 50 bushele; 2d, of Irish pota
toes 50 bushels; 3d, of corn 100 bushels, or of
wheat, produced this year, 50 bushels, (bufc both
corn and wheat cannot be reserved in above quan
tity;) 4th, of peas or beans 20 bushels, or of both
20 bushels.
Government furnishes sacks for grain, and pays
for molasses barrels, but not for cotton bagging or
rope, or tobacco boxes.
After above reservations, each farmer or planter
pays one-tenth, or 10 per cent of the products of
the present year wheat, corn, oats, rye, buck-
true ui, nue, pumiiuca, b'vcui ur insnj cured Iiay
and fodder, sugar, molasses made of cane, cotton
wool and tobacco, f cas, beans, ground peas, tnd
by section 12, bacon, at the rate of 00 lbs. of
cured bacon for every 100 lbs. of pork included
in the tithe.
The tithe is to be delivered at a depot, not more
than 8 miles ftom the place of production. Cot
ton and tobacco to be delivered by March 1st of
next year; othc products within two months after
assessment, to be made when crop is ready for
market.
Section 12. Taxes, 1st, pork, (as 9eun in above
section 11, viz: 60 pounds of bacon for 100
pounds of pork, included in the tithe, i. c. on
every 1,000 pounds killed. 2d. The value of neat
cattle, horses and mules, not used in cultivation,
and asses, 1 per cent., payablo July 1st. 3d. The
value of beeves killed, (as seen in section 8,) less
cost of beef, if rmrchased, and cost of corn fed to
him goes into income.
ASSESSMENTS.
Such are the taxes levied. To ascertain the
necessary facts the following provisions are made:
Sections 2, 3, 4, 6, provide for the registry of
all persons engaged in the business taxed in sec-,
tion 5,. viz :. Apothecaries, auctioneers, brokers,
&c., &c. They must register within sixty days
after the passage of this act, viz: by June 20th,
1803, or at the time of beginning business; also
on 1st day of January, annually.
The r.egistry gives, first, the name of the person.
or firm. 2d. The residence. 3d. The place or
places of business. 4. All facts going to show the
amount of tax, viz: amount of sales of merchant or
number of exhibitions of a circus, Cc
Upon change of business, or upon death or as
signment, a new registry is required.
Failure to register doubles the specific tax every
thirty days.
Persons taxed on sales make returns quarterly,
under oath, and pay tax thon accrued.
Sec. 9. Provides for estimating income. This
is done in case of disagreement, by arbitration.
If the tax payer falls short of a true estimate by
one-fifth, he pays one-tenth additional income
tax.
Sec. 11. Provides for assessing value of tithes.
If the tax payer and assessor agree, a written
statement is made, signed by. both, and two copies
of this are made one for tax payer and one for
the collector. If they disagree the matter is set
tled by arbitration.
Penalties for not delivering produce are provi
ded in this section, viz: 50 per cent, is added to
the assessment with the cost of ft fa. &c.
A fnnfint. rnntlnr Innd on fthnrPH nf tlift ernn.
A II. IIM II U ..IV..b v. '-- - v w J ,
settles the tithe of pis landlord, and is protected
in so doing.
Sec. 15. Provides for the responsibility of trus-
tees, agents, &c., in making returns and paying
taxes, and indemnifies them in so doing.
Se-3. 13. Provides for post quartermasters to
collect and receive tithes, and for their u.e, or
sale, or commutation into money. . In a word,
for the administration of the tithes.
THE DUTIES OF TAX-PAYERS, TRUSTEES, AGENTS,
1. Every person included among the profess
ions and trades named in section 5, is required
1st, to register; 2d, to pay specific tax; 3d, to pay
tax on sales to date. This is to bo done by June
30th probably by July 1, will be deemed in time.
Sec sections 2, 3,4.
Persons taxed on sales will also make quarterly
returns and quarterly payments say, July 1, Oc
tober 1, January 1, April 1. See section 0.
2. Persons who, on 1st July, 1863, hold cotton
tobacco, &c., or other products of years prior to
1803, must estimate their value,' and pay the tax
on that day July 1, 1S63. Sec section 1.
3. Persons who, on the 1st July, 1803, hold
money or currency on hand, or on deposit,' or cre
dits on which interest has not been p-id, (unless
these be employed in some taxed business) n:ut es
timate their value, and pay tax July 1, 1863.
See section 1.
4. Persons who made profits by speculation in
1862, must estimate and pay tax July 1, 1863.
Sec section 10. - e -
5. Salaried persons must estimate salaries (not
naval or military) and pay tax Januiry 1, 1864.
See section 7.
6. The income tax is to be estimated and paid
July 1, 1864. See section 8.
7. The planter estimates h'u tithe when ready
for market. He delivers within two months after
estimate, except cotton, tobacco, and bacou, de
liverable March 1. See section 11.
8. The planter keeps account of hogs killed to
March 1, 1864, and then delivers said account
thereof, and pays bacon. Also of beeves killed to
Not. 1, the nett value to be included in giving in
income. - Also, of the value of idle stock, Nov. 1
the tax on which is paid January 1 tuereaitcr.
SOME QUESTIONS UPON THE LAW. j
In section 1 Arc "monies and "currency" cm- j
ployed in taxed business, exempt, as well as "ere- i
dit" employed? Yes the exemption applies to
both.
A second question arises, aa to whether this tax i
ELEVENTH VOLUME N U BI B E II 577.
on moneys, credits, c, is limited to the year
1863? We think it is so limited.
A third and very important question ii is to
what credits are included in tho exemption, u
"employed in a business already taxed. A mer
chant's notes and accounts, are they exempt? If
to be used when collected in carrying on mercan
tile business, wo think them exempt.
By the value of credits, we understand prrnci
pal and interest of solvent ere Jits, and tho estima
ted value of them which the holder believes will
not be paid in full.
Docs the tax, in section 5, upon trade, grou
sales, JLc, exempt the payer from the income tax
in section 8? Clearly not both tai& are paid.
It is supposed tho taxes on sales will be provided
for by adding to the price.
In section 5, No. 8 suppose a distiller of fruits
to distill largely for others' use, how will he havo
to pay under the law? We think he will have to
pay according to the whole number of gallons dis
tilled, and should provide for the tax in making
terms with his customers.
In section 5, No. 13 do commission merchants
pay 2J per cent, upon sales of cotton, Ac, for
planters? No. The tax is on sales of produce
consigned by "others than the producers -produce
refers to agricultural production, says tho
Secretary of the Treasury.
Are all the trades, professions and occupations
mentioned in section 5, to be registered? Yes, all.
Such register names a businrs, if no tnoro.
.'Should a planter, in estimating his income, in
clude the value of the rent of his howe and of tho
hire of household negroes ?
If the house be in town, he should include rent,
but not otherwise. I n regard to hire of negroes,
he should include, in estimating income, the vaJuo
of the hire of those not engaged in working
the crop, or in other taxed business. If ncgrocn
be engaged partly in household, and partly in
planting duties, it would seem proper to includo
the value of tho partial hire for household work.
With most planters the matter is indifTcrmit, on
their income not derived from tho crop, even
including such hire, would be under 500, and tin
not taxed. If a planter has horses, tVo., used
partly in the crop and partly as carriage horses or
for pleasure, il would .seem proper and safe to in
clude in the return of lax, (section ll?)ajuit
proportion of their valuo. '
, m
A CASE OF YANKEE BARBAJUTY.
Among the thousand acts of barbarity practiced
by the Yankee invaders in Virginia, none hava
exceeded the murder of Mrs. George IX. Smith, at
Suffolk, a full account of which wo take from the
Petersburg Express:
Mr Smith resided about one mile from town,
well to do farmer, having around him an interest
ing family, the oldest one a gallant young man in
the 16th Va. rcgimeut. When Long.itrcct invest
ed Suffolk, a sharp artillery and iufantry skir
mish took place near Mr Smith's residence, and
many balls passed through his Iioupc. Tho Yan
kees finally advanced and fired tho houses, forcing
the family to leave. Mrs. Smith, with her seven
children, tho youngest, only ten month old, at
tempted to escape to the woods and into the Con
federate lines, when sho was fired upon by the
Yankee soldiers, and a Mjnie ball entering her
limb just below the hip, sho died in thirty minu
tes, from loss of blood. The children, frightened,
hid themselves in the bushes, while Mr Smith sat
down upon tho ground by his wife, to no her
brcatho her last. After she had been dead for
some time, the Yankco commander permitted him
to take a cart, and without any assistance except
one of his children, he put the dead body in tho
cart and carried it into town. On hia arrival in
town, he was not' permitted to take tho remains
of his wife to her brother's residence until he had
first gone through the town to the Provost Mar
shal's office and obtained permission. On hi or
rival at the Provost Martial's offic, he was gruffly
told to take his wife to the graveyard and bury
her. He carried her to her brother's, J. It. Kilhj,
Eki , and a few friends prepared her frr burial,
Mr Kilby not being allowed to leave tho house, or
attend the remains of his bister to the graveyard.
Nor did the cruelty of the fiend stop hero.
Mr Smith was denied tho privilege of i,oing in
fcearch of hU little childien, and for four dnys uud
nights they wandered in the wood and among th
soldiers without anything to cat or any phco to
sleep. The baby was taken up by a mlyrcd wo
man and nursed, until somo private in tho Yankee
army, with a little better hoart than his asociatet,
took it on his horse and carried it to town. Mr
Smith is still in the lines of the nnctny, his houso
and everything else he had 'destroyed, and hii lit
tle children cared fur by his friends.
Will not the Confederate soldier now in Penu
syluania remember it? Will not the Nanseraon-i
companies remember it? And will not that gal
lant boy in the 16th regiment remember his mo,
ther's fate, and tako vengeance oa the enemy?
Will not such a cruel race of people eventually
reap the fruit of their doing? Hoi grant tint
they may.
It is rumored that the Asiatic piaguo has broken
out, with great violence, at the quarantine, on th
Delaware, five milts below Philadelphia. It is
said to have been brought there in a cargo of jags
from Smyrna, in Am Minor, imported for a paper
mill in Pennsylvania.
Buzzards. Tho habits of buzzards have re
cently become an interesting subject of inquiry,
in connection with the war. There are hundreds
of dead hordes and Yankees, more or lew, exposed
on'the field of Chancellorsville, and yet up to thin
time not a buzzard has been seen anywhere in the
neighborhood. It is suggested 'hy tho Savannah
Republican that they navo been disgusted and
taken flight to distant parts, or more probably, as
some think, the roar of battle and offensive irasei
expelled in the explosion of so much gunpowder
w- t li i r si Tariff An VliAv CC '
Per contra, a gentleman recently from the Weit
states that buzzards, in immense quantities, hare
made tneir appearance in the country arouod
Vicktburg and as far wot as Jackson, having goo
there probably, as suggested by the Advertiser, to
enjoy the feast prepared for them by Grant. Thia,
however, explodes tho gunpowder theory set forth
above, and leaves us still in the dark regarding 'he,
habits and proclivities of the buzzard.
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