North Carolina Newspapers

f-rr r ON THE CHARACTER IS AS IMPORTANT TO STATES A3 IT j IS TO INDIVIDUALS, AND THE GLORY OF THE ONE IS THE COMMON PROPERTY OP THE OTHER, per annum WEST SIDE OF TRADE STTIE1 eye IN ADVANOI:.. . . . CHARLOTTE, N. C, TUESDAY, MARCH 22, 18(54. W. J. YATIlB, EOIXOK AND PROPRIETOB. TWELFTH VOLTHE K CUB E It tit. 4 111 lW" 'fulfill mi, nun jn i , hi. (Published every Tuesday,(o) BY WILLIAM J. YATES, EDITOR AND PROPRIETOR. $10 IN ADVANCE. f-Transient advertisements must be paid for in advanco. Isa?- Advertisements not marked on the manuscript f.ra specific time, will he insertea unm ioroia, anu charged accordingly. For ale to cloe Consignment, 3.01)0 yards choice patterns Alamnnce hecks, 13,000 "(...u:id Smoking Tobacco, pac kages from one t six pounds Present currency (one hundred dollar hill-) prefrred in payment Also, farmer.-' Iron and Virginia Salt, to be exchanged for Corn. Term? literal SfENHOUSE & MACAULAY. M.Arch 8, IS64 DR. J. M. MILLER, Charlotte, N. C, Can be found at his Office next doer to Hutchison'. Drug riiore, opposite the Democrat Office. Jan. 12, 1804. Slat; of If. Carolina JIi'cKleiibnre: Co. Court of l'lrus $ QuurtT Sessions Jan. Term, 18t3. James Hood vs. Martin Harky. Petition for the partition of the Lands of John Harky, deceased. It appearing to the satisfaction of the Court that Martin Harky, the defendaut in this case, resides be yond the limits f this Stale, it is ordered by theUourt that advertisement be 'made in the Western Democrat fur six wteks, commanding said defendant to appear at the next Term of this ourt to be held for said county, at the Court House in Charlotte, on the '2nd Monday in April next, and ple:id, answer or demur to this peiiii 'U, or juJgmenpro confesso will be eutered against him Witness, Wm. Maxwell, Clerk of our paid Court, at offu-v in Charlotte, the 2d Monday in Januarv, 164. -tU WM. 'MAXWELL, Clerk- NOTICE. Tho firm of WILLIAMS, GATES A CO., is this day ( Jan. 1st, 1861) dissolved by mutual consent. All pc.son iiitere-ted will call and clae their accounts wi.h either of the undersigned. L. S. WILLIAMS, L. W. SANDERS. January 12, 1864 SALT FOR SALE. We have on consignment 2,000 bushels SALT in F'f.ie and to arrive, from the celebrated "Claue en Works," Charleston. Equal in quality to any import ed. Parties wishing a supply will do well to call on the undersigned betore purchasing elsewhere. STKXHOUSE & MACAULAY. July 6th, 1863 I All HI M; E and WAGOX WORK, And Blacksrxr.thing. The subscriber informs the public that he will con tinue to carry on the business of Repairing Carriages. Buggies. Wagons, kc. txl the shop formerly occupied by John Harty, on College street, in the rear of the Mansion Hoiue. He is also prepared to do any Blacksmith work that may be required, such as Shoeing Horses, repairing, &c. CHARLES WILSON. January 12, 1864 tf COTTOX CARDS AD SHOES. Cotton Cards for sale, but an early call will only se cure a pair as we only have ten pair. Wc have on hand and can make to order calf-skin Shoes and Gaiters of very fine English leather. Lots ladies" calf-skin Bootees. Lot of thick Brogan', large sizes. J. F. BUTT. Mint Street, June 23, 1863 tf Charlotte, N. C. ARRIVAL and QEPARTURE Of Messengers OF THE SOUTHERN EXPRESS COMPANY At Charlotte Office, Daily. A R HIVES. From Char. A S C. Railroad 5 00 ' N. C. Railroad 6 25 " A.. T. A O Railroad 10 00 WiL, C. A R. Railroad 3 15 DEPARTS. For N C. Railroad 6 20 A. " Char. 4SU Railroad 7 00 " " Wil., C. A R. Railroad 7 30 " " A., T. & O. Railroad X 00 P. A. M. and 5 P.M u and 5 " P. f. M. and 5 50 P.M and 6 00 ' M. It ip desired 'hat all Parcels, Package or Freight to be forwarded by either of the above Trains, be sent to this Oilice Osi Hot'B previous to it departure. T. D. GILLESPIE, Agent. Charlotte, Sept. 7, 1863. tf EXPRESS NOTICE. Office Southern Express Compact, Charlotte, Sept. 24, 1 863. ' j In order to avoid niisundersiandiug and to make our chaitres conform to the liability nssnm,.,t Conipanv hereby rives notice that from and aftpr n.,. ! ber 1st, "lKo . shippers will be required to place their I valuation upon each package before it will be received j Such valuation will be inserted in the Company's t roceii f. and establish the liability of the Company for I the amount. The act of God and the public enemy only excepted T. D. GILLESPIE, Sept 28, 1863 Agent. Tailoring. JOHN VOGEL, Practical Tai- lor.respectfully informs the citi- j zens of Charlotte and surround- . inn touuiry, mat ue is prepared place, during tne present reason, on Mondays. Tues to manufacture gentleraen"s clo- j days and Wednesdays, and at the stables of W. T. thing in the latest stye and at : Stitt. in Proyidence, ou Thursdays, Fridays and Satur 8hortotice. Hit best exertions will be given to render satisfac tion to those who patronize him. Shop opposite Kerr'sHotel, next uoor to Brown A Stiff's store. Jan. 1, 1863. Taxes Due on Lands. STATE OF NORTH CAROLINA US ION -COUNTY Court of Pleat and Quarter Sessions, Jam. Term, 1864. C. Austin. Sheriff, returned to this term the follow ing Tracts of Land for an order of sale for arrearages of Taxes for the years 1856, '57, '58, '59, '60 and '62, viz : ' One Tract belonging to Jaraes J Orr, lying on Duck Creek, containing 175 acres, for 1856 tax due $1 40. One tract belonging to' Joel Home, on Gnord Vine Creek, containing 50 acres, for 1857 tax due $ 65. One tract belonging to Jonathan Roes, on Richard son Creek, containing 98 acres, for 158 tax due $4 60. One tract belougitg to B T Davis, on Brown Creek, containing 357 acres, Tor 1859 aX due $4 50. 0ne tract belonging to W T Gulledge, on Brown Creek, containing 80 acres, for 1859 tax due $4 50. One tract belonging to James Plunket, on Lane's Creek, containing 200 acres, for 1859 tax due $f 80. One tract belonging to Thos Smith, on Lane's Creek, containing 200 acres, for 1859, '60 & '62 tax due $5 14. One tract belotigiug to F It barino, on Negrohead Creek, containing 153acres, for 1860 '62 tax due $5 45. One tract belonging to Wm Head, on Grassy creek, containing 102 acres, for i860 and '62 tax due $8 06. On tract belonging to J J Colson, on Grassy creek, containing 250 acres, for 1862 tax due $8 95. One tract belonging to James P Hinson, on Grassy creek, containing 71 acres, for 1862 tax dne $3 62. One tract belouging to the heirs of Wra Hinson on Grassy creek, Containing 421 acres, for the year 1859 tax due $5 78. One tract belonging, to EdmoDd Green, on Lane's creek containing 49 acres, for the year 1860 and '62 tax due $2 08. One tract belonging to John A Green, on Beaver Darn creek, containing 87 acres, for 1862 tax due $2 17. One tract belonging to the estate of Thos Cureton on Waxaw creek, containing 377 acres, for 1860 tax due $30 80. Notice is hereby given that application will be made at the next term of this Court for an order to sell the above lauds for the above arrearages of taxes. Witness, J E Irby, Clerk of our said Court at office, in Monroe, the 1st Monday in January. A D. 1864. Feb 23 J. E. IRBY, Clerk. Stale r ortli Carolina-Union Count v. Court of fleas and Quarter Sessions Jan. Term, 1854. Cullen Curlee, Ex'r of Obediah Curlee, vs. Thomas G Curlee and others. Petition for Settlement. It appearing to the satisfaction of the Conrt that the defendauts, Obediah Baocom, Josiah Baucom, Eiisha Mullis, and Herron Wiiliams, are beyond the limits ot this State: It is therefore ordered by the Court thai publication be made for six successive weeks in the We.-tern Democrat, a paper published in the town ij Cbiflotte, uotifying said defendants to be and appear at the next term of this Court to be held for the Coun ty of Union, at the Coutt House in Monroe, on the 1st Monday in April next, then and there to plead, answer or demur to the petition, or judgment pro confesso will be taken and the same heard ex parte as to them. Witness, J E Irby, Clerk of our said Court at office, in Monroe, or the 1st Mondav in January, A D 1864. Feb 23 6w J 12 IRBY. Clerk. l i StaH' f if. Carolina Cabarrus Count. Superior Court of Law, Fall Term, 1863. William A. Smith vs. William Furr. Original Attachment Levied on one Horse and one two-horse Wagon. It appearing to the satisfaction of the Court that William Furr, the defendant in this case, has abscond ed and so conceals himself that the ordinary process of law cannot be served on him, it is therefore ordered by the court that publication be made for six weeks successively in the Western Democrat, uotifying the said Wm Furr to be and appear at the Court House in Concord, on the 11th Monday after the 4th Monday in February, 18H4, when and where he can plead, replevy or demur, or judgment pro confesso will be taktn against him Witness, J O Wallace, Clerk of our Superior Court, av office in Concord, the 11th Monday after the 4th Monday in August, 1863. pradv$15 10-6t ' J. O. WALLACE, Clk. State of Carolina Cabarrus County. Superior Court of Law, Full Term, 1 863. William R. Corbet vs. William Furr. Original Attachment Levied on one Horse and one two-horse Wagon. It appearing to the satisfaction of the Court that William Furr, the defendant in this case, has abscond ed and so conceals himself that the ordinary process of law cannot be served on him, it is therefore ordered by the court that publication be made for six weeks successively in the Western Democrat, notifying the said Wm Furr to be and appear at the Court House in Concord, on the 11th Monday after the 4th Monday in February, 1864, when and where he can plead, replevy or demur, or judgment pro confesso will be taken against him. Witness, J O Wallace, Clerk of our Superior Court, at office in Concord, the 11th Monday atter the 4ih Monday iu August, 1863. J. 0 WALLACE, Clk. " pradv$15 10-6t State of If. Carolina Mecklenburg Co. Court of Pleat and Quarter Sessions, Jan Term, 1864. H D Stowe, adra'r of Harbert Stowe, dee d, vs. Wm H Nicholson and wife M. H., and others. Petition for Settlement of the Estate of Harbert Stowe, deceased. It appearing to the satisfaction of tlie Court that W H Nicholson and wife M. H., defendants in tbfs case, reside beyond the limits of this State : It is ordered by the Court that publication be made in the Western Democrat, a newspaper published in the town of Char lotte, notifying said defendant to be and appear at the next term of" this Court, to be held for said county at the Court House in Charlotte, on the 2d Monday in April next, and plead, answr or demur to this peti tion, or judgment pro confesso will be taken and the same heard exparte rts to him. Witn i, Wm. Maxwell, Clerk of our said Court at ofEce. in Charlotte, the 2d Monday in January, 1864. Feb 23 WM MAXWELL, Clerk. State of .f . Carolina Catawba Count). Jn Equity to Spring Term, 1864. Injcnction. Electing Conner ts. Win Long and Columbus Connor." In this rae it appearing from the oath of Eiectins Connor that Columbus Connor i not an inhabitant of this State, publication is therefore made (in accordance with an act of the Legislature) in the Western Demo- Cfal published at Charlotte, for six weeks, for the said Columbus Connor to appear at the next term of the Superior Conrt of Law and Equity to beheld at th Collrl house in Newton, on the 4th Monday after tfc 4lh Monday in Marc h next, then and there to plead, j answer or demur, or judgment pro confesso will be ,' taken as to him. Witness," O. Campbell. Clerk and Mater at cfSce, the 4th Monday after ibe 4th Monday in October, 183. pr adv $15. 0 CAMPBELL, C. M. E. OAR RET DAVIS. This fine Horse can be fonnd at mv stable in this days. Terms, sixty dollar insurance. R. RABE. March 1, 1864 pd BLANK DEEDS, Warrants, Ejectment. &o. j far sale at this Office. THE FINANCIAL. SYSTEM EMBODIED IN THE TAX AND FUNDING ACTS. From the Richmond Enquirer. These two acts constitute One scheme, and should be studied in connection. They will be best un derstood by an explanation of the practical duties of the tax payer and cu ncy bolder under each. THE TAX ACT of February 17, 1864. v; This act is additional to the act of April 24, 1863, which it also modifies, aud in some respects repeals. The duration of the act is for the year 1864, alone; though it impose? a retrospective tax upon certain profits of 1863. Its operation is through the same machinery with the old law.- It imposes taxes, 1. Upon Property. Upon the value of all pro perty, (unless specifically taxed otherwise,) held February, 17 1864. and assessed at its value in the year 1860, is levied a tax of five per cent, payable June 1, 1864. The list of exemptions will be seen below; also the property taxed otherwise by the act. Mer chandise is not included in this tax. Embraced in the tax are land, negroes, horses, mules, cattle, and all live stock on plantations ; also, plantation tools, instruments and provisions of every description, constituting the whole agri cultural property of the country. 2. Houses. and lots, furniture, books, household and kitchen utensils and provisions, and all sorts of supplies, constituting real estate aud establish ments in cities and towns. 3. Cotton aud tobacco, (held as an investment not as merchandise so we construe the law,) and, in general, all property not named in the remain ing items of the act It the laud, negroes, cotton or tobacco were pur- chafed after July 1, 1862-, they are valued at the price paid for them. From the tax on the value of property employed in agriculture, is deducted the value of the tithes delivered to ihe Government; provided, that if the 'ax in kind should exceed the five per cent, tax, iie whole tithe is to be paid, nevertheless. This tax is iiue and to be collected on 1st June. 1864, or as sion thereafter as practicable. A qiuf-fion of si.me importance occurs here, viz whethei the tax on agricultural property is to be paid in advance, and the value of the tithes re funded from time tit time, or whether the tithe is to be first delivered, and the ascertained residue to be paid I We think the latter the correct mode, for reasons to be hereafter given. 2. Oo the value of gold and silver wares, plate, jewelry and watches assessed at the same rate, viz : of the year 1860, fen' per cent. 3 " On the value of shares in any bank, railroad company, or other joint stock company assessed fjot at its value in 1860, but at its value February 17, 1S64, a tax of five per cent. 4. Upon the amount of gold and silver coin, gold dust, gold or silver bullion, and upon tie amount of all bills of exchange on foreign coun tries, a tax of 5 per cent. Also, upon the amount of solvent credits, bank bills and currency, (unless such credits are used in a registered business, the profits of which are taxed, and except, also, non interest bearing Confederate money,) a tax ot five per cent. This tax includes notes, aecounts, (except mer cantile or others used in taxed business,) bond.-, whether State, Corporation or Confederate; also, 7.30 notes. Query Does it inclule call certifi cates ? We think not, they being regarded as the currency they represent. It is not clear, however. An important question arises, whether this tax is payable in currency or in kind't i. e. whether five per cent of the actual gold coin, for example, is to be paid? We incline to the affirmative opin ion, for the reasons hereafter given. Upon moneys held abroad, five per cent of their value, February 17, 1864, at the place where the tax is assessed. The foregoing taxes are all applicable to the year 1864, alone, and payable, (except the agri cultural property tax,) June 1, 1864. Taxes on Income and Profits. 1. There are, in addition to the taxes of 1863 : A tax of ten per cent is levied upon almost every species of profits made by buying and selling be tween July 1, 1863 and July 1, 1865, viz: Upon the profits made on licjuois, agricultural products, cattle or live stock, manufactures, or merchandise in gold, exchange, coin, stocks, bonds, notes or credits, and on any property or.effects (sweep ing words.) Are profits on cotton and tobacco included ? We think not, these items being taxed as property by section 1. 2. On the excess of profits over twenty-five per cent, by any joiot stock company, bank, railroad, factory, &c, during the year J863, a tax it levied of twenty-five per cent. These two taxes are payable note. A like tax with number 2. is levied upon joint stock companies for 1864, payable July 1, 1865. Exemptions. 1. For each head of family, 8500; for each- mi nor child, 8100 more, and for each son :n the army or died in the service,-8500 more. 2. For each soldier's widow or family of minors, S1.000. ' 3 For each soldier in service or disabled, 81,000, provided his property (not including furni ture) is less than 81,000. 4. Provision .is mde for deduction from value of property injured by the enemy, or of refugees. 5. jCon federate bonds held for minors or lunatics are exempt; if the interest is less than 81,000. Such are the pmvisi irs of the tax act. THE PUN DING ACT. . The general effect . of this law is to compel fund ing, cr subinissi'to to heavy taxation. The holder of currency may be either an indi vidual, a bank or a State. Section 12 "refers to the duties and privileges of a State holding cur rency; section 10 to those of a bank. East of (he JIissimf'ppi. - The individual Jtolder of ordinary Confederate treasury notes uot bearing interest is affected as follows s . u 1 II lie POIOS CIVU Uivo, uuu-iucicbv ucbhu, he must fund said no.ea in four per cent Cooled - erate bonds (described more fully hereafter) before April I, 1864, or eke jaj then . Ux ot 33 per j cent , and on May 1, 1864, another tax of 10 per cent, and bo on monthly 10 per cent until the bill is absorbed in October." After April first the said taxes attach to the note as if credits were written" thereon. The note iso longer receivable for publio does, and no longer exchangeable for the new issue of currency hereafter described, but may be exchanged . for four per cent bonds, after deducting the taxes due. These provisions necessarily enforce the faodins: Wl OIUU DIMS. 2. The holder of 50's, 2Q's and 10's must fund paid notes by April 1, 1864, in four per cent bonds or pay 33i per cent taxation attacking to each bill. He can exchange the bill so taxed for a new issue of trewury notes at the rate of $ 1 of new for $3 of old birie, or for four per cent call certificates at the same rate, payable on call in the new issue, or four per cen bonds; he can also pay taxes, post age and the like at the same rate. On January 1, 1865, however a tax of one hundred per cent is imposed upon all such old bills not funded pr ex changed. 3. The holder of 85 bills must fund or exchange them in ike manner the date of i'undjng, how ever, being July 1, 1864. The 100 per cent tax, payable January 1, 1865, i on bills not funded, does uot secru to apply,' how ever, tOjCO bills. 4. Tie holders of bills under 85 are not affected by the landing act. So much for holders of non interest bearing nores. 5. Ibldere of 7.30 notes cannot use them long er in ptyment of public dues. They are convert ed, by the direct operation of the act, into bonds payable iwo years after peace. 6. Holders ot call certificates are governed by the samt provisions as holders of the currency into which tlese were convertible. If not converted, interest ! will be paid on two-thirds of their face, alter Apfil 1, 1864, and they continue convertible into treamry notes of the new issue at the rate of $2 of nen tor 83 of old. Holders of such certifi cates, unCer jhe act of March 23d, 1863, can (by section 18) receive the bonds therein provided for. So much for the duties of holders. The inci dents of the new issue of treasury notes are as loliows, vis : 1. They are payable two years after peace and receivable for all 1 public dues (except export and iin port duties.) 2. They ar issued in exchange for old notes omy, at the rate ot 2 of new for S3 of old bills. 3. To prevent excess ot currency hereafter. For 83 of old bills received into the Treasury, whether in exchange for new issues, or for 4 per cent bonds or call certificates, there may be issued frotb the Treasurj 82 of new notes. The aggregate isue of new notes is, therefore, peremptorily re st! icted to two-thirds of the amount of the old. Ail former laws authorizing the issue of treasu ry notes are repealed. The incidents of the 4 per cent bonds are as follows : 1. Not being held Feb 17, 1864. they are not taxed in 1864. 2. They are receivable, at their face, without interest, in payment of all government dues pay? uhle in 1864. 3 They are pnyable in 20 years, with interest in January and July. After this year, if taxation continues high, the debt thus funded will not be ihtermt bearing against the government. 4 They are registered bonds not coupon bonds --and not negotiable by delivery, but only by transfer on the books of the Treasury Department 5. Until the bonds are issued, certificates are given. Provision is made for advertisement, and lor an increased number of Depositories. Mr Memminger warns people against beginning too late, and the risks of being crowded out, in the mechanical difficulty of getting the money counted. Stiftes holding treasury notes are allowed to fund them in six percent bonds by January 1, 1865; those received Into the State treasury prior to April 1, 1864, to be funded at par; those after that date at S3 of old currency for 82 of bonds. The right to! issue treasury notes beiog with drawn from the1 Treasury Department, it became "necessary to provide other means for the support of the Government. The law authorizes the Sec retary of the Treasury to issue and negotiate cer tain highly privileged bonds, not exceeding SoOO, 000,000 of long date 30 years or more bearing six per cent interest, payable semi-annually in January and July; not subject to taxation; scoured by a pledge of. all import duties heretofore laid, and all export duties to be hereafter laid; and the coupons, with gold, silver, or exchange, to be the only means of paying such duties. These bonds are to be sold on the best terms practicable, for new issues, or old issues at their reduced value. Again: The Secretary is authorized, by consent of contractors, to pay them in a six per cent, cer tificate of indebtedness, untaxed, and payable two years after peace. The 42d section of the act of May 1, 1863, as to five per cent, oall certificates, is repealed. Such ate the provisions of the funding act. Duties of tftT jHiyert and Currenry holders in order of time. Before April 1, 1864 Give in profits, of 1863 on purchase and sale of merchandize, &c., and pay 10 per cent tax, now due. Corporations give iu excess of profits for 1863 over 25 per ceut, and pay 25 per cent, tax now due. Fund 8100 totes non-interest bearing. Fund 50s, 20s, and 10s for four per ceot. j brndd. j Pr-vide enough oC such bonds to pay taxes j due iu 1864, and as many more as you please. April 1, 1864 Register and pay taxes oo salea.l and profits under act of 1863. j You can Low exchange 50s, 20s, and 10s, for : new issues before June 1, 1834 Give in property tax at value of property in 1860. 1. V atue ot lana, negroes, ramess oougut biuv-u j January 1, 1862 then give in price paid for j thenii nJantation stock, mules, horses, cattle and ( all live stock, plantation tools and provisions, and j : all nronertv emoloved io agriculture r - r , 1 Keep this caase it is to be pd to tbe tithe, or the raloe of j U er deducted fxaa the lax. I ( 1 "! nivttAa m.lm. ui.l i -. - . J 2 agriculture, furniture, booka, proviaiona, utensil, cotton, tobacce, &c,&c. (But if co-ton and to bacco, bought since January, 1862, value it at the price paid for it.) 8 Coin and bullion held in thia country, Coo federate bonds, (not includia? the 4 rver cent. bonds last authorized) bank bills, and other cur rency, (except non -interest bearing Confederate Treasury notes, and except capital or notes, &c, emplyed in.trade, otherwise taxed1,) also, credits, notes, accounts, &c. bonds. 4. Money held abroad, at iti market Talue in currency. "' ' - ' . " ' 5. Joint stock, at market value in currency. ' 6. Plate, jewelry and watches, (10 per cent, tax.) v- : Merchandize is not given in nor taxed as prop erty, the income being taxed. June 1, 1864 Pay property tax on the fore goingexcept on agricultural property; on this pay tithes, from time to time and the residue, when ascertained, in money. Pay gold and silver coiu tax, exchange, &c, in kind. Before July 1, 1864, fund 85 bills. July 1, 1864. Give in and pay sale or profit taxes, under act 1803; commence payment of tunes, iroui time to tune, as crops are gathered. October 1, Ib1j4. Sales tuid profit taxes again. Coutiuue to pa.? tithea. January 1, 1865. Sales and profit taxes again. Income tax tor 1864 now due. From income exclude house rent, servant hire, interest on notes, value of cattle and beef sold, and any otLer income derived from taxed proper- y- Salary for 1864. Give in and pay extra profit tax levied by late act, for 1864. Corporation tax on excess of profits are 25 per cent. Corporations pay no other income tax for 1864. The stockholders pay the. tax on the stock, as property, June 1, 1804. March 1, 1865. Cotton and bacon tithes. Pay residue of agricultural tax of 1864. As the taxes due in 1864 are payable in 4 per cent, bonds, it is important to know which taxes are due this year. It is to be remarked that the tithes of corn are not so payable. What taxes are? 1. The property tax of every sort, (tithes ex cepted); the tax on gold and silver plate, jewoiry, watches, &o ; the tax on joint stock. Query. VVill the 4. per ceut. bonds pay the taxes on coin, exchange, credits, bonds and cur rency? We think not. They are to be paid in kind. 2. The extra profit tax of 10 per cent., on pro fits of 1863, is now due. 3. The registry and gross sales taxes for April, July and October. But not the income salary or - professional taxes for 1864, which are payable January 1, 1865. We will now propose and answer a few of the most important or most perplexing questions cou uected with these acts: 1. When is the tax on agricultural property to be paid. Uy section 6 on 1st June 1864 or as soon thereafter as practicable, the whole property tax is to be paid. By section 1 from tbe tax on property employed in agriculture shall be deduc ted the value of the tax iu kind delivered therefor, provided, that no credit shall be allowed beyond 5 per cent. We cannot think this language author izes the construction which requires the planter to pay the 5 per ceut. tax in advance, and have the values of the tithes refunded front time to time. The money tax is to be paid when ascertained. The tax is to be paid as soon after June 1 as prac ticable, "when it-is ascertained what deduction" is to be made from the 5 per cent, tax for the val ue of tbe tithe. The other 'Construction is not supported either by nature of the thing or the lan guage of the law. . Tbe law does not contemplate Vreluuding" but "deduction" not the advance ment of more than is due, but tbe payment of a residue. And it would be a most inconvenient and rigorous rule to require men to raise money, at a time of the yeat when planters have nothing to sell, to be refunded by driblets in the fall. The law would be alike inconvenient to taxpay ers and tax collectors. Query Could a planter pay his estimated defi cit (viz: between the 5 per cent, tax and the ag gregate value of tithes, supposing tho latter insuffi cient,) io advance in tho 4 per cent, bonds, or at the close delivery which, for bacon and cotton, might be in 1865? Pmbably he could. It is an important fact that the tithes will be valued . io the new and reduced currency, and therefore not go tu lt m might be anticijated, judging from this year's valuatioo. Also, that the 4 per cent, bonds do not help the tithe. 2. Is the tax oo gold and ailver coin, exchange, &c, to be paid in kind? i. e , 5 percent, of the gold itself, &e. The language seems etudi-u.Iy to imply this: In other sections the word "value" is employed in reference to gold and. silver coin &o , the word "amount" "upon the amount of gold 5 per cent not of its value it would seem but of itself. A distinction made in 3d section seems to favor this view it being impoarible to pay 5 per ceU. of the actual corpus of money held abroad, tbe tax is levied upon "tbe value" of aucb money. The reason seems to support the construction. "Wby such discrimination between Foreign ex change on the one hand and money held abroad on the other as would tax the latter 20 time as high as the former? None, evidently. - They are both taxed, alike,, both iu the same sectioo and having like relations. The gold or exchange here is to be paid in gold or exchange. ' The gold abroad is to pay tax io Confederate money here ou its value here, while exchange can be paid in kind. Since tbe foreign gold itself cannot be reached in kind the 3d section of this act seems ta have been drawn wit-b a nice and exact reference to this distinction. Query- Will four per cent, bonds ey these ( taxes on goiu, silver, ouuiori, exchange, aoi No Not if the foregoing view is correct. I he foregoing reason iag applies to credits, cur rency, &c tbe amount" of which, and net their value is taxed rtbeae, too, are payable in kind. It will be a troublesome matter with some of them, for they are not -properly devisable Hill the ar gument seems deouive. THE DUTCHMAN' AND fiXONJbWALX following amusing story of the experience of a German sutler in the ynnkee army is told by one of our Surgeon?, who was left in charge of our wounded at Gettysburg last summer. It seems that the Surgeon in passing through IIagerttowu overheard a eonversatuM which took pl.ee on the street between the sutler and a friend of hia, which was as follows : r Friend. .Hallo, Broom, I thought you were . down in Dixie, sutlering. .. Broom -Well, yon , zhtst take one drink o' lager beer mit me and I tells you." They both drink, aed Broom continues : "You see de times git doll here about Nagera town, and I tinks I goes mit the army and sutler. Veil, I xhiat takes me mine shpriog vagoo and mine nagro boy lite, and gits me some govts and goes me to Villianj$town. Und dare is de ooral. ree und de infbndree and the ardilleree; und the band plays Yonkee Dooles, und Shtor Spongled Bonner, und Hail Golumby; und do shtars und s h tripes float mit de tops or de' houses vit de vind und 1 tinks wat me dos iih all right. Und den falls me in mit the rear ov de army nod goes me to Martinstown, aud dare sella me mine grackers und mine sardines ucd mine lager beer, und gets me de creeobacks mit mine pocket, und I tinks ma dos is good. Und den falls me in mit de army agin und goes me mit Zbeoeral Banks to Vinches ter. Veil, dare at Viochester sells me mine sar dines uud mine grackers, Began, lager brer und all mine goots, uud gits mode creeobacks mit mica pocket; und I tinks me dos is all so goot, Und den gaea me to Mr Taylor, of de Taylor House, und tells him you thist keep de sbpring vagon und de nagro boy like, und I gaea to Balti uiyre uud buys me heap o' new goots four or five tousand dollar vorth und comes me back to Vio chester und gits me one bouse close by de Taylor, so you can see him as you comes die way; and puts me de nice fly paper oo de vail, und puts, mine goots in do house, and runs me two shucks mit de door out for trow de calico across to tract de ten tion. Und von day coom von nagro boy nnd looked in mine vinder nnd say: Oh! vol purty goots I Vish I had some dem goots; never mind, Shtonewall Zhackson coom here some des days, den gits roe -oae dem goots Und I say, "Vot you know 'bout it? Shtonewall Zhackson not can com here; dey be too many beoples." Uud von day coom von Ysnkee covalreo und shital me mine goots; und den gaes me to Ginral JJ.ir.ks, und tells bim, und he say, "I makes dat Yankee covalree bring back den goots." .Und de next day coom de Yankee covalree und put me mintt goots on von counter, and another Ysnkee covalree shteal mine goots from de other counter, so I have not so much goota as before. Und von day coom von nr.gro vouch und price ' me de goots and say, "Deso goots be too high never mind, Shtonewall Zhacksun coom here som dese days, den gits me dese goots for nothing Und I say, Daru the nagro veoch vot you know about it? Shtonewall Zhackson nut can coom here; dey be too many beoples.' .Uud den coom de big bucks mit de ladies und price de goots, and dey make up mit de nose and say, Dese goots be too high never mind; Shtonewall Zhackson coom here some dese days, he git dese goots ' Und I say, 'Vot you know 'bout it? Shtonewall Zhack son he not can cooui here; dey be too many beo ples.' And von day shtand me in mine door und look ed me shreet up, and sees me voo Yankee covalree coom down de shreet, fast as he can coom io mit one shoe and out mit one shoe, und his hair shtick shtraight out mit de vind. Und I say, 'Hello? mine friend, for vot for you run ti fast?' und da Yankee covalree say, '1 no sbrop talk me you, Shtonewal Zhackson coom', and den hears me do big gun go loose, and I tinks me die be one ksr mish id de suburps of de towo, und die be von immoralize Yankee oovalree run away. Uud den looks me de ah ree t up and sees me de sutler vagon ooom; nod zhust behind de sutler vagon de ardilleree; uud de ardilleree run in mit de sutler vagon, und brake de sutler vsgon, und dare lays de grackers, und pins und calicoes and lager beer, all in von grond heap in da thtreet, und zhust behind de ardilleree come de infontrre; und zhust behind de infootrte de covalree; uud zhust behind de covalree de gray back! . Mine vader! vos gray-backs! und -zhust behind de gray backs coom von Stonefcnce Zhonson mit vou big tin horn, und blows, 'Who's beeu here sluce I'va ben gone?' who's been here since I ve been gone?" und me no shtsy for tell bim 'who's been here since I've been gone!' The old fellow became so much excited thst lie -used the words -Stonefcnce Zbooaoo,' for Sthoue wall Zucksou.' CO The M agin rates of Cumberland county have invited Gov. Vance to address the people at Fayetteville at such time as he may designate. t&r The Philadelphia Inquirer ssys thst W ft Mcssick, Morgan's favorite spy, slipped bis hand cuffs and the vigilance of the guard at Camp Dou glas, near Chicago, and made his escape. He is the man who piloted Morgan io his last raid thro' Kentucky and Ohio. A New York correspondent of the Boston Trav eler says that General Fremont, ia the event of Mr Lincoln's re-nomination, will take tbe field as an independent candidate. An Incident. A Yankee taken prisoner at Lake City, says a correspoodent of tbe Knqoirer, stated that he saw a negro boy, about 18 yean of sge, refuse to fire, and replied, "I can't sboot thar; my young master ie tbar; and I played with him all my life, ad be ha saved me from getting a many whipping I would have got; and I eaa'e ehot thar, for I loves ny yoang matter stiJI." He " was then told if he did not fire when tbe word to fire was given af aio, that he would be shot him self He still refused to fire oo his young master, when a Yankee officer drew a pistol aad shot bias down. A letter addressed to the '.'Church of God" al Portland, Me., some years ago, was returned to the General post office, with the endorsement, Mis directed rr There is . oo such institution la tkf Yankee States now.