ll
-. - -. t f -iiiv
CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AXD THE GLORY OF THE ONE IS THE COMMON PROPERTY OP THE OTHRIt ...... i S20 J)GI Hill III 11
ON THE
WEST SIDE OF TRADE STREET
IN ADVANCE
W. YATIUS, Editor and Proprietor.
CHARLOTTE, N. C, TUESDAY, JANUARY 10, 18(55.
TIHRTEENTU V0LC3IE N C M B E It 652.
(Published every Tuesday,o)
BY
W I L L I A M J.YATES,
EDITOR AND rBOfKIKTOtt.
$20 IN ADVANCE.
C-iJ-Transient advertisements must be paid for in
idvanco.
Advertisements not marked on the manuscript
r a specific time, will be inserted until forbid, and
charged accordingly.-
M EMBERS OP THE LEGISLATURE OF
W OUT II CAROLINA-
SENATE.
Piisq'mtank and Perquiinons W II Bagley.
Camden and Currituck- -D Mcl) Lindsey.
. . AFT 11
Gates ami Uiiowan ! J- lurc.
Hyde and Ty rroll -Ed ward L Mann.
Xurthampt.m J P Odom.
Hertford James M Wynne.
Ilertie John Pool.
Martin and Washington J It Stubbs.
Halifax Mason L Wiggins.
Edg.-combo and Wilson J II Powell.
I'itt Dr E J Mount
15 -aufort E J Warren
Craven X A Whitford
Carteret and Jones Dr M F Arcndell
J recur; and Lenoir J P Speight
X" Hanover Eli W Hall
O iplin W K Ward
Mslow Isaac X Saunders
Ill.iden. Irun.wickaiid Columbus John W Ellis
!.i:nberland and Harnett W 13 Wright
Snnipson William Kir by
Wayne llenj Aycock
.J..!iii-tnn T D Snead
Wake W I) Jones
Nash A J Taylor
Franklin W Harris
Warren Dr T J Pitchford
CranvilK II W Lassiter -
Person C S Winstoad
Orange John Berry
Alamance and Randolph Hon Giles Mebane
Chatham E II Straughn
Moore and Montgomery Dr J M Crump
Richmond and Iiobeson Giles Leifeh
Anson and Union Col W C Smith
Guilford Hobt P Dick
Casw 11 William Long
Rockingham D W Courts
Mecklenburg W M Grier
Cabarrus and Stanly Dr.J E McEachcrn
lioivan and Davie W 15 March
Davidson Henderson Adams
Stokes and Forsyth J E Matthews
Ashe. Surry, &c Jonathan Ilorton
Ired. ll. Wilkes. Arc A M Roglo
P.urke, McDowell, dec S F Patterson
Lincoln, Gaston, and Ctttawba M L McCorklc
Rutherford. Polk. dec Dr W J T Miller
Uuiicoinbe. Henderson, dec M Pattou
Macon, Haywood, dec S C Bryson
HOUSE OF COMMONS.
Alamance R Y McAden, C F Faucett
Alexander J M Carson
Anson A J Dargan, L L Polk
Ashe Mr McMillan
ileaiifort Hon R S Donnell, D M Carter
JJertio P T Henry, Jas Bond
Bladen J W Ross
Brunswick D L Russell, Jr
Burke J J Erwin
Buncombe J M Gudgrr
Cabarrus P B C Smith
Chatham J H Headen. W J Headen, W P Iladley
Caldwell J M Isbell
Camden W A Duke
Carteret Stephen D Pool
Caswell Montford McGehec, S S Harrison
Catawba W P lieinhardt
Cumberland and Harnett Hon J G Shepherd, AD
McLean. Dr John McCormick
Cherokee G W Hays
Chowan L C Benbury
Cleaveland D Beam, J W Gidney
Columbus Forney George
Craven Win Lane. T H Gaskins
Currituck
Davie R F Johnston
Duplin Zfcch Smith, R B Houston
Davidson C F Lowe, Lewis Hanes
Edgecombe David Cobb, L D Farmer
Franklin W K Davis
Forsyth W H Wheeler, W BStipe
(Jastou W T Shipp
(Jates Richard Bond
Guilford D F Caldwell, A Clapp, A S Holton
Granville P P Peace, E Grissom, J S Amis
TIa'.ifax H Joyner, A II Davis
Haywood Samuel L Lovo
Henderson M M Patton
Hertford J B Vann
Hyde MrGibba
Iredell T A Allison. L Q Sharpo
Jackson-'-W A Enloe
Johnston W A Smith. W G Banks
Jones F G Simmons
Lenoir, Allen W Wootfn
Lincoln, Ambrose Costlier
.Macon, J M Lyle
aiadisou, W 11 Brown.
Martin, S W Oulterbridge
McDowell, W F Craige
Mecklenburg, John L Browu, E C Grier
Montgomery, Allen Jordan
Moore, Eiam J Harrington
Nash. G C Lewis
New Hanover. Saml J Person, J R Hawes
Northampton, S T Stancill. W J Rogers
Orange, S F Phillips, XV N Patterson
Onslow, A J Murrill
Pasquotank, W E Mann
Perquimons, J II Riddick
Person. John W Cunningham
Pitt. B G Albritton, C Perkius
Randolph, Joel Asheworth, E T Blair
Rowan, F E Shober, W II Crawford
Richmond, B F Little
Iiobeson, David Bethune, T J Morisey
Rockingham, Mr Strong, A J Boyd
Rutherford. J L Carson. A R Bryan
Sampson, L A Powell, 1'atrick Murphy
Stanly, R Harris
Stokes.
Surry.
W tt Jytit
Mr Waugh
Tyrrell.
Union, C Austin
Wake. D G Fowl. G II Alford, C J Rogers
Wayne, M K Crawford. J M Caho
Warren. W T Allston, T J Judkins -Washington.
L C Latham
Watauga, Wm Horton
Wilkes, A S Calloway, P T Barton
Yadkin, A C Cowles
Yancy, D Young.
sciiriu 1,1; op prices
For North Carolina.
The period for the publication of the Schedule of
Prices to covern Agents of the Government, for the
next sixty day-?, having arrived, the
i the fetal e of North Carolina adopt
V ,
the last Selipdulp i
rnfnmiifiinnpra nf !
with the exception of the few
chancres shown below,
j The illness of Mr Mordecai, depriving us of bis services
I we have called in Mr. Wm. II. Jones of this city, who
j has kindly given us the benefit of his judgment as nm
: pire on the present occasion.
Apples, dried, good, peeled, per bushel of 23 lbs,
i " unpeeled
$!5 00
3 50
12 50
J 2 00
3 00
7 50
10 00
10 00
1 00
50
1 50
3 00
8 75
Axes, -with handles, each
" without handles, each
Bacon, per pound, hog round
Beans white or cornfield per bushel of CO lbs
Brandy, apple, pr gallon
" peach, per gallon
Beef, fresh, nett per pound
" .gross, per pound
" salted, per pound
Candles, tallow, per pound
adamantine, per pound
Chains, trace, per pair
Cloth, woolen, for soldiers' clothes. 3 yd wide, 10
11 50
ounces to yard, and pro rata as to greater or less
weight or width, per yard
Cotton, raw, per pound
Coffee, llio, per pound.
Corn, unshelied, per bushel of 70 lbs
Corn Meal, sacks not included, per bushel of 50 lbs
6
00
00
1
4
50
00
20
80
Drills, cotton. I yd wide. 3 yds to pound, per yard
Flour, extra family, per barrel of 190 lbs
" extra superfine do
' superfine do
" fin.: do
Fodder, baled, per 100 pounds
' unbaled do
Hats, wool, each
Hay, baled, per 100 pounds -"
unbaled do
Hides, dry extra, per pound
dry, per pound
" crree n. tier nound
45 00
41 25
37 50
33 75
4 00
3
5
4
3
3
2
50
00
00
50
00
50
50
I
Horses, artillery, first class per head
" artillery, second class psr head
House rent, per room per month
Iron, pig. No. 1, per ten of two thousand lbs
" P'ff No 2 do do
" pig, No 3 do do
" bloom do do
" smith's square or round do
" serviceable Railroad, per ton of 2240 lbs
Jeans, wool, domestic, per yard
Kettles, camp, iron per pound
Lumber, good, per one thousand feet
Lard per pound
Leather sole per pound
upper per pound
" harness per pound
Molasses, sorghum per gallon
Mules, first class, per head
l,ooo pr
H00' Oy
t) 00
350 00
3i i 00
278 00
710 00
1030 00
400 00
10 00
30
50 00
2 75
' 6 00
7 CO
7 00
10 00
1,000 00
800 00
500 00
100 00
5 25
4 50
4 00
" second chtss per head
third class per head
Nails, per keg
Oats, sheaf, baled, per one hundred pounds
" sheaf, unbair-d do
" sheljed per bushel
Osnaburgs, cotton, 3 yd wide 7 oz to yd, per yard
" cotton. I yd wide 8 oz to yd, per yard
Onions per bushel
1 50
1 75
H (id
Oxeu, workfirst qualify per yoke
" second quality, per yoke
1,000 00
COO 00
Peas, cow. per bushel of til) pounds 7 50
Potatoes, Irish, per bushel of 60 pounds 4 00
sweet do do . 4 00
Peaches, dried peeled, per bushel of 38 pounds B 50
unpeeled do do 5 00
JPork, fresh, nrtt per pound 2 00
salted 'do 2 O'-i
" -gross do 1 40
Pasturage, first quality near town per head per month 8 00
" common do do 5 00
" first quality in country do 7 00
j common do do 4 00
Kice, new per pound 50
" old do 40
Rye, good per bushel of 56 pounds 5 00
Sacks, two bushels, osnaburgs. each ' 3 00
Shirting, cotton, 5 yd wide. 4.J yds to lb, per yard 1 30
" cotton, I yd wide, 3J yds to lb. per yard 1 10
Stripes, cotton, 3 yards to pound, per yard 1 75
Salt, coast, per bushel of 50 pounds 20 00
' Liverpool do 35 00
" Virginia do 25 00
Steel, cast per pound 8 00
Shots, army, per pair - , 15 00
Shoe thread, fiax per pound 10 00
Socks, soldiers' wool per pair 2 00
Sheep, fat per head . 35 00
Sugar, browu, common per pound 3 0O
Soap, hard per pound ' 1 00
" sott. per nound o
Shucks baled per one hundred pounds 4 00
Shorts good per bushel of 22 pounds 75
Tea, black, per pound 5 00
green per pound o UJ
Tent cloth, cotton. 10 oz to the vard, per yard 1 50
Tobacco No 1, extra, per pound 3 00
No 1 do. " 2 50
No 2 do 1 75
" Lugs do 1 25
Tallow, clean per pound 2 50
inegar, cider, per gallon 2 00
" manufactured per gallon 1 OU
Whiskey c-ood per gallon - 10 00
Wheat good per bushel of 60 pounds 7 50
' bran, per bushel ot 1 pounds ou
Wheat Straw, baled, per one hundred pounds 1 50
UubaleU do do 1 ou
Wool, washed per pound " 8 00
' unwashed pel pound o W
Wagons, wood axle 4-horsc new each 350 00
. wood axb 2-horse new, each 250 00
Yarn, cotton, per bunch of 5 pounds 8 00
Hire of Labor , Teams, Wagons and Horses:
Baling long forage, per hundred pounds 75
Shelling & bagging corn, sacks turn, by gov't, per bu. 25
Hire of two horse, teams, wagon and driver, rations
furnished by 'owner, per day-
12 00
7 00
20 00
10 50
26 00
13 50
4 00
2 50
Hire of two horse teams, wagon and driver, rations
furnished by government, per dav
Hire of four horse teams, wagon and driver, rations
furnished by owner, per dav
Hire of four horse teams, wagon and driver, rations
turmshed by government, per day
Hire of six horse teams, wagon and driver, rations
furnished bv owner, per day -
Lure of six horse teams, wagon and driver, rations
furnished by government, per day
Hire of laborer, rations furnished by owner, per day
" rations furnished by gov't, per day
il rations furnished by owner, pr month 90 00
rations furnished by gov't, per month 45 00
Hire of horse, per day 2 oO
The Commissioners respectfully suggest that if it be t
found practical, the producers should oe allowed o re
tain a fourth part of thtir surplus, to be sold ut mar
ket rates, to pay for their necessary plantation sup
plies, which I bey have to purchase at high
have to purchase at high market ;
prices:
es: They earneitly call upon the farmers to bring !
rard their com now so neceseary to the support of
army in their immediate tront, and which alone
for la
the
will prevent the lu?s to the enemy, of U their crops,
stock, negroes, &c. The commissioners would al
so rveomruend th"at the impressment should be univer
sal and uniform, leaving out no one. "
For the information ifall persons concerned, we
publish the following instructions, with the hope that
l hey- will be strict! obeyed.
'No officer, or agent, shall impress the necessary
supplies "which any person may have for the consump
tion of himself, his family, employees, slaves, or to car
ry on his ordinary machanical, manufacturing or ag
ricultural employments." "
H. K. BURG WYN. Garysburg. N.C.
R.V. BLACKSTOCK.Stocksville.NC-'
Com. Appraisement for State N. C. i
ruieigh, Dee. 7, ist4. J
Cjjr IBS stmr 3J?morrni
CHARLOTTE, N. C.
SSF" Gen. D. H. Hill has been assigned to a
command in tne nelc,
and he passed through this
place on his way to Charleston week before last.
Gen. J. E. Johnston, it is reported, is to com
mand the army of Tennessee again.
J6" It is stated that Gen. Prica died of apo
plexy in Arkansas on the 1st of December, and it
is also stated that be wa9 in command of his army
on the 3d of December. Which report is true we
cannot tell.
JB A correspondent of the N. Y. Herald, writ
ing from Newborn, N.C, on the 13th of Dec,
says that in a late expedition up Roanoke river,
six yankee boats were blown up by rebel torpedoes.
That's good Work. '
WAR ITEWS.
The attack on Wilmington. The attempt
of the yankees to capture the Fort3 below Wilming
ton as well as the town of Wilmington, resulted in
a complete failure. The enemy approached Fort
Fisher with 65 fighting vessels and bombarded it
on the 24th and 25th 'of December with great fury',
throwing aboun 20,000 shells into the Fort. They
also landed a. forcer and attempted to take the Fort
by a rear attack, but that was repulsed with heavy
loss to the yankees. . In order to demolish the
Fort they shoved a boat up near to it with 115
tons of powder (over 200,000 pounds) and explo
ded it ; but the Fort and garrison sustained no
damage from this new yankee scheme. At one
time during the fight the enemy succeeded in cap
turing a small two-gun fort called "Battery Ar,
derson," but the place was soon made too hot for
them by our gnus, aad they had to evacuate it and
retire to their ships, and finally the whole fleet
was compelled to withdraw and abandon the attack.
This is one of the most important victories of
the war ftr us, for if the enemy had sucaeede. in
getting possession of Wilmington and its defences
it would have been a.serious disaster to the Con
federacy. The battle on our side was fought by North Ca
rolina troops alone. Troops from other States, we
believe, had been ordered there, but they did not
reach the battle ground in time to participate in
the fight. The casualties on our side amount to
three killed and sixty wounded. A battalion of
Junior Reserves, commanded by 3iajor Reese, was
captured by the enemy, or at least surrendered by
the Major. He is censured for surrendering some
of the boys refused to surrender and escaped. A
few prisoners were captured by bur troops.
We learn from late Northern papers that the
yankees acknowledge their defeat. Admiral Por
ter, who commanded tho fleet, has made his official
report to the Lincoln government confessing the
failure. It is stated by the,N. Y. Times that dur
ing the bombardment six 100-pound Parrot guns
were feursted on bix different yankee vessels, kill
ing and wounding a large number of the crewa.
Beast Butler was along with the expedition, ready,
if the attack had been successful, to set up his
standard at Wilmington and give the inhabitants
a taste of his New Orleans rule; but thank Provi
dence, he wa3 forced to sneak back to Fortress
Monroe.
GEN. HOOD'S ARMY.
For some time the only news received from Gen
Hood's army was through northern papers, and
that was of such a character as to greatly depress
our people. ' They reported that Hood m-ct with a
terrible defeat at Nashville, Tenn., losing all his
guns aud nearly all his men. But the truth is
beginning to come out even through yankee sources,
and it appears that Hood, although forced to retreat
by overwhelming numbers, inflicted a severe blow
upon the yankee army.
The following is the first account received from
our side of the battles at and near Nashville :
Selma, Ala., Dec 30. A gentleman arrived at
Meridan on the 27th bringing the following grati
fying intelligence from Hood's array. Gen. Hood,
on the eveof withdrawing from Nashville, was at-!
tacked vigorously by Gen. Thomas, who massed a
heavy force and threw them upon the centre, which
was composed of Cheatham's and Bates' divisions.
These veteran troops gave way. Hood then moved
on Columbia, Tenn. On the 20th theie was an
other fight, in which the enemy were badly whip
ped, losing one entire brigade captured, besides
killed and wounded. Gen. Forrest captured an
entire briga le of yankee cavalry and 600 wagons
Forrest has been made a Lieutenant General.
1 n(a wi rrt Y nrn nfln-c ctfitrc ttif .TTr rid '
, l ii u- I
VrT r..r V' v , v 7; U fl : I
22d. lhe New ork News says that "the first ;
day's battle at Nashville resulted, oc the whole, in j
a Federal repulse. Hood, having held his ground ;
- .-..- c- -wi r no ii n n o u c o o i i v i - r n inrirui iiri m h i
during the day, seut back the wounded, both ;
friend-and foe, to 1 rankun. Having retired dur- j
tuc nj,rht to another position, he was attacked !
. flj aaiiauts successful perhaps at a '
. . r i . i I
lew W1UIS, anu uusucovbbiui. iti. oineis, uc mm i
taincd on the whole his position of the morning, j
A miti. havinsr sent back the wounded who Jiad !
fallen into his hands, l etreral and Confederate, fie j
, . . . , , i
withdrew during the night. His losses during the
,Wa In L bd nnd wnnnded. cinnot. with the !
.
insight given us 4nto his hospitals at Franklin, be :
supposed to have exceeded twenty-five hundred,
men. W hen three thousand is confessed as the .
Federal loss on those -days j
So. on the whole, we are confident that flood's
nrmv is not half asbadlv hurt as vankee telegrams
. . . . j
at first represented it. ,
SYNOPSIS OF THE NEW KEYENtfE LAW
FOR NORTH CAROLINA. -
The following synopsis of the new .Revenue law
. i, f i u - -
from the Laleigh Progress:
An ad valorem tux of one per cent, is levied for
the support of the State government, the payment
of its debts, &c, upon the assessed cash value of
the following subjects on the 1st day of April,
18G3, to wit:
Real estate in this State; Provided, that where
property
tiperty has been wholly or in part destroyed since
that time
-the value is to be fixed , by the owner,
agent or attorney, ou oath: and in case the tax
I taker is dissatisfied, two free holders are to decide
the value, and if they disagree a third one is to
be selected by them, and their decision is to be final.
All slaves, (except such as the county court
may exempt,) the value of said slaves to be ascer
tained by the same person who ascertains the value
of lands.
Money due from solvent debtors, or on hand, or
on deposite with individuals, or in the banks, or
other corporations; Provided, that Confederate and
State Treasury notes and coupons past due, of the
bonds of any State, or corporation, except coupons
on bonds of the State issued prior to Feb. 23, 1861,
&hiill be considered money, and, Provided the per
son listing the money on hand and at interest shall
be allowed to deduct debts owing by him as prin
cipal, and also as surety where the principal is in
solvent. Money invested in manufacturing and steam
boat corporations, er companies, according to the
shares, as fixed by the charter, if the shares be in
a corporation, and if there be no incorporation,
then upon the amount invested: money invested in
State bonds issued since the 23d of Feb , 1861 :
money invested in county bonds, or bonds of incor
porated towns; and also in every species of trade
and traffic, not otherwise taxed.
Household and kitchen furniture above the value
of S200, except articles specifically taxed.'
All cotton and naval store's and tobacco except
owned by the producer, or been purchased by the
owner for his own use, or that of his family or de
peodants: and also such cotton as may have been
purchased by any person or corporation for the
purpose of manufacturing: Providtd, that no more
cotton held by a manufacturer shall be exempt
than is needed for the consumption of one year.
Property taxed more than one per cent, not to
be liable to the tax of one per cent , but to be lifted
separately.
On every dollar of nett dividend or. profit, not
previously listed, declared, received, or due, on or j
before April 1st, in each year upon money or
capital invested in shares in the Bank of Wash
ington, Merchants' Bank, Bank of Wadcsboro',
Bank cf Fayetteville, Commercial Bank, Bank fV
North Carolina, Bank of Charlotte, and the Bank
of Yanceyville, a tax of eiyht (8) cents, and to be
exempt from county tax. Upon Confederate and
corporation bonds,, not otherwise taxed, one-sixth
of the interest annually accruing thereon. Stock
or interest held in all corporations or business to
be listed with the other individual property.
Taxes on all property listed to be paid to the
Sheriff. Account of unlisted property to be ren
dered to the Sheriff on oath.
County Courts to fix pay of 'takers of tax lists.
Comptroller to furnish printed lists.
The following property shall be exempt from
taxation:
All lands or other property belonging to the
Confederate States, or this State, or to any county
in this State, or to the University, Colleges, or
other institutions of learning; all town halls, market
houses, public squares, &c; mechanical and farming
tools, books, canoes, seines, &c.
SCHEDULE A.
The following subjects to be listed, in addition
to those already mentioned: Every taxable poll 3;
but soldiers to be exempt, whether in the service
of the State or the Confederate States. Toll gates,
turnpikes and ferries, six per cent, on amount of
receipts; and on keepers of houses of entertain
ment, whose annual receipts amount to S300 or
more, a tax of three per cent. Every gate per
mitted to be erected across a highway 50. Note
shavers, &c , to list their profits and pay a tax of
twenty per cent, upon the same, in addition tojthe
tax imposed upon the interest they may receive
uDon sucn notes, eec, no ueuuenons io oe maae
on account of any losses sustained. Persons en
gaged in buying and felling slaves, five per cent,
on amount of purchases. Persons not regular
dealers, but who buy slaves to sell again, two per
cent, on amount of purchases. Pleasure carriages,
over the value of 850, two and a half per cent on
the value. Sluds and jacks 815 each, or the
highest price for the season for one mare. Gold
and silver plate, plated ware, jewelry, &c, worn by
males, if over 825 in value, two and a half per
cent. Watches, except those worn by soldiers,
two and a half per cent on the value Every harp
55 Every piano 84. Every gld headed cane
84. Every silver headed cane 82. Two and a
half per cent on the receipts of surgeons, dentists,
physicians, lawyers, portrait painters, daguerreah
artists, commission merchants, factors, produce
brokers and auctioneers, when such receipts amount
to 81000; and on all other persons, except Judges,
the" Governor, a.id 'military officers, whose wages,
fee, salaries or perquisites amount to 81000. one
t.er cent. On every dog, not under eight months j :t
i . -
old, 2 50, provided, two dogs are exempted tor j
evtry head of a fam5!y aoi 0Ee dog for any person
not tne head cf a family. "Dead heads" ou rail-
roa(s five cents per. mile. Brandy distillers for
themselves, and those having brandy distilled, 50 ;
cents per gallon. On liquors brought from beyond I
the State
Liquors 1
JjKrulB 4
for sale, 30 per cent on the probts. '
bought in the State for sale, lo ptr cent ;
nn the r
profits. On dividends and prohrs hvc per j
cent On profits annually made iu buying and
BlHntr. or in the manufacture of col ton or woolen
ei . . ...... . ,
goods, and leather or articles made or leatDer, iron, ;
tobacco, and in the kiog of salt, where such j
...nfic b-o enal tn SlO.OOii. a tax of eirht Dcr cent: ;
r.a oZnnn I r. i '
and .f equal to 0,000 a tax of twelve per cent
ai,d if equal to 830,000, a tax of .fifteen per cent
Qn collateral descents from two to six per cent, ac-,
cording to consanguinity.
SCHEDULE B.
Subjects Taxed Witlwut Being Listed, m ;
Circus riders, exhibitions of animals, &c, 200 !
j for each county. Side shows 850 for each county,
J Slao and theatical players, &o , except amateur
! P.erformr8 J??0,0' fach C0UDtJ- Itinerant
Every insu
i ra"ce company incorporated out of the State three
per cent upon iis gross receipt?. Every agency
f bank incorratel oat of the State f 1,000
: kvcry broker, private banker, agent for a foreign
! jM or broker, &c , twenty -five per cent upon
1 ",s P1- Every express company 20 per cent
j 00 gross receipts. . The same on Rjilroad Ex-
Prc8ses. Roth exempt from county taxes. Every
' PuoV oii'iara iatie cl,UUU. Lvery private one
rverv oasatei e or rou ette tab tl
Xivery puonc Dowiwg alley 00. Lvcry private
one S35. Every livery stable, cY place where
horses are kept for hire, .850. Retail license SI, 000.
Each retailer, in addition, to list ana pay as pro
vided in Schedule A. Every non-resident who
purcnases any slave, corn, pork, bacon or spirit
uous hquors, shall immediately become liable to
pay a tax of two per cent, and on neglect or failure
to pay the tax shall forfeit and pay 21,000. Non
residents to pay two per cent on tho amount of
each slave brought into the State and Bold. All
persons buying or telling slaves to bo considered
non-residents until the contrary is shown. $5'per
pack on playing cards sold. On sales of vehicles
manufactured out of the State, two and a half per
cent. On auctioneers fi vo per cent on gross amount
of sales, tho same not to.be subject to county tax.
Sales made by itinerant traders or non-rcf-idents
ten per cent. On merchants, merchant tailors,
jewellers, grocers, apothecavics, druggist, &o., one
per cent on amount of purchases, where such pur
chases are not elsewhere taxed. On every male
manufacturer of garments for males, five per cent
on profits. On patent medicines and nostrums
twenty-five per cent on amount of sales. Horse
and mule drovers five per cent on amount of sales.
Ou studs and jacks belonging to non residents $35,
or the highest price for the season for one mare.
Pedlar's license S200. Itinerant lightning rod
men, or dealers in- spirituous liquors, taxed as
pedlars. Gypsies, fortune tellers, fcc , 50 for
each couuty. Persons arriving at a taxable ago ,
after J uly 1st may pay tax to sheriff. j
All incorporations by special act 550. Marriage
license 2. Mortgage deed, marriage contract,
deed in trust, 82 each. Every broker -not a resi
dent, ten per cent on all sums drawn in specie or
exchange from any bank, to be accounted for by
the cashier of such bank. Ou each share of bank
stock as follows: Bank of Washington 25 cents;
Merchant's Bank 25 cents; Bank of Wadesboro'
121 cents; Bank of Fayetteville 12i cents; Com
mercial Bank 25 cents; Farmer's Bank .25-cents;
Bank of North Carolina 00 cents; Bank of Lex
ington, Miner's and Planter's Bank, Bank of Com
merce and Bank of Clarendon 45 cents; Bank of
Cane Fear and 'Batik of Wilmington 00 cents;
Bank of Charlotte 12J cents; Bank of Yanceyville
25 cents; .Bank of Tho3;asville' 45 cents, and Bank
of Roxborough 45 cents.
EXPLANATIONS.
Judge Shepherd, the Chairmau of the Finance
Committee, publishes in the Fayetteville Observer
the following explanations concerning the Reve
nue Law :
Fayetteville, Dec. 27, 1864
As tho Revenue Act is not yet printed for gon-
eral use, I will
with 3'our permission, tome
of the material points which muy be intcrestin
to
your readers.
There will be no re assessment of property
which is taxed ad valorem; but the valuation of
1863 will form tho basis. The takers of tho tax
lists must be appointed at the County Court rext
after the 1st of January", unless such Court should
be subsequent to the 2d Monday of March, and
in that event a Special Court must be called to
make the appointments. , The tax list arc to be
taken in the last 20 working days cf April and
must be returned to the clerk of the County Court
Ly the 2d Monday of May. Every person in giv
ing iu lands and slaves will render the list as near
ly accurate as possible, a9 to the locality and de
scription of land3 and the number and ages of
slaves, together with tho value both of th'o lands
and slaves at the last assessment If. land has
been reduced in value by the destruction cf im
provements upon it or if slaves have died or be
come greatly impaired iu value, provision is made
to meet the change. In the case of land the own
er or his agent makes an affidavit stating how far
the estate ha? been reduced in value; and if this
is not satisfactory to tho taker of tho list, two frse
holders are to bo called io who will make with the
list takor an adjustment that is final. In the case
of slaves impaired in value, the owner makes an
affidavit setting out the measure of his loss. If
he has ' purchased slaves since tho 1st of April
1863, aud their value is not known or has not
been ascertained by assessment in the State, the
owner must give in these on oath and declare their
value on the 1st day of April 1863. In the ease
of slaves subsequently born, the owner must list
them as of the 1st day of Apiil, rendering the
value on oath. All other subjects required to be
: listed, such as debts due, money invested in stocks,
i furniture, cotton, tobacco, naval stores, Sec, will
t be given in on oath according to the vtlue of the
same on the 1st day of April 1803; and whenever
the taker of the tax list is not &aiifkd with the
valuation by the owner, he may rovise and correct
lhe valuation of the slaves is to be made om
- -
form throuh thc State. It was ascertained by
,he returc8rio tLe Comptroller's report that a fair
gute average ja $550. , Each county now has it
rtZ uv the assessments of 1863. If in
an CgaDty.4hc average iU under 8550, it must be
advanced in such ratio as will be as nearly equal
as possible to the State average: and the clerk io
mati,, out b;g Dext taX l18t will fix the valuations
nf each owner of slaves by such increase as to con
form to this change. The same rule will, be ap-
a e jg aj0ve g55Q.
- - diyidends D3anufacturio!; j
. " " . V '. ., , . .. P
stock, sfcamboat. ana rauroaa, ana on tne pronra
fJ . - and sel,; manafacton.d 1 g00ds,
co b Mlt, will be 5 per 1
. ' ,sin ftnn thn 8 r nt n to 850 (Mill
1 from 820,000 to 830,000, 12 per ceot., and above I
' 830,000, 15 per eent. The tax on lands, slaves, i
furniture, debts due, &c, is 1 per cent; $1000 of.
property is exempted in favor of soldiers, their
widows and families.v Th poll tax on those oat
f of the military service is $.
The Rank tax is not changed. Express com-
panics and Rail Road companies acting as Express
men are taxed ZV per cnt or their ' grots receipts,
but are not subject to county taxra.
These items embrace the points in which most
persons are immediately concerned.
With respect, J. Ci. SIIKNIERD.
STJPBEME COURT DECISIONS.
By Tearson, C. J. Ii State vs flrdlin from
Mecklenburg, error, venire de novo (a oew trial
granted).- Iu Mate vs Howie from Mecklenburg',
no error. Ia Harris vs Hcarn from Stanly, judg
ment affirmed. In Caldwell ts Cowan, in equity,
from Rowan, defendants entitled as next of kin. ,;
By Battle, J. 3a II ix vs Fisher from Haywood,
appeal dismissed at appellants costs. In Witaou
vs Stafford, in equity, from Forpylh, directing do
cree for plaintiff. In Sraith vs Bank of Wn Jcs
boro, from Richmond, decree to be for plaintiff.
And in the followiu on habeas corpus ; Bridge
man's case, petitioner remanded. ' binchir't case.
petitioner
remanded.
remanded. Philnott's can petitioner
By Manly, J. In Scott v Fife, io equity, from
Gaston, declaring rights of parties. "In State
Dick, a 6lave, from Iredell, error. In Slato vs
Bryson from Henderson, no error. Io McCrac'cn
vs Love, in equity, from Haywood, demurer over
ruled. And in the following habeas corpus caftos :
M Goodson's cast, petitioner discharged. Has-"
well's case, petitioner remanded. W R ClatL's
case, petitioner remanded. R H Smith's case, pe
titioner remanded. Upchurch'a case,; petitioner
discharged.
Important Decision Bonded Agrirutural.
itii The Supreme Court of this State in the ease
of Wood vs Bradshaw decides (Manly dicntinj)
that "Bonded Agriculturists" hating- fifteen or
more hands are not liable to Homo Guard service.
The Court further decides that .Mail Contrac
tors for the Confederate States on routes mom
than ten miles long are not liable to Homo Guard
service.
From Western North Carolina.--We learn
that on the 2d of December, a fight took place at
Shoemaker') Gap, between Cupt. N. Price's, Rots'tt
and Cartrell's Companies, and some deserters',
tories aud robbers. They attacked our forces from
ambush, but were speedily rooted and severely
chastised. They lost 14 killed, 4 wounded, and 4
were taken prisouers. Wo lo"t none ia killed or
wounded. The woods were fired during the en
gagement, which caused tho discharge of a con
siderable number of guns, that Lad Lccn thrown
awny by the enemy. Copt. Price was in command
gf the battalion, and distinguished himself by cool
ness and bravery, as did his entire command.--lialcigh
Confederate.
tQy Many citizens of Western North Carolina,
who went off to the enemy a year or two since,
have voluntarily returned, and given pledges for
their future loyalty and good conduct. Some of
tVfttn, we learn, express themselves very emphati
cally as satisfied with their experienco in the Yan
kee service. It is not, tbeysay, tho least to which
they wtro invited, and henceforth they are with
tho Confederacy, for weal or woe. Athtvillc
Nttcs.
The disasters of the Yankee expedition
nguiust this place begin to be found out. As yet
the reports arc vague enough, but we think there
is something in them. Rumor says that the fleet
has returned to Beaufort, which is likely. Rumor
also says that transports carrying a brigado of
negro troops wero lost off Ilatterass, also that a
regiment of U. S. Regulurs were lost, also sixteen
hundred artjllery horses. Wilmington Journal.
The Yaukec steamer North American was lost
ofl the Florida coast on the 21st, and 200 Federal
soldiers drowned.
Ntw Invention. The following description
of the Foreman Gun, we extract from tho columns
of the Montgomery Daily Mail :
The gun is breech-loading, and 30 inch barrels,
calibre 57 (the same as the Enfield rifle,) and at
their base are screwed into a solid piece of metal.
Near the muzzle, these barrels are passed through
another piece of iron, in such a manner that when
fired the balls spread themselves over one hundred
and twenty feet at 500 yards from the point of dis
charge. It is loaded at the breech by a rapid
movement, enabling the gunner to discharge hi
piece six times a minute. Simple in construction,
it is not likely to get out of order, and can bo
cleaned instantaneously whenever it is needed.
Triplicate breech loaders accompany each battery.
lhe guu carriage can ba drawn by a singlo
horse, and with but two xaeh in charge of tho
battery, whole squadrons of raiders coull bo
made to bite the dust, and in the roeacttirue tho
battery could be moved elsewhere the moment its
presence was perceived by the enemy.
Pretty Good for Fort Mc All 'inter. An officer
with the Yankee expedition which captured Fort
McAllister says, the Confederate gunners wero
bayoneted t.t their guns, refu.vng to-aurrendcr.
The Fort, it is known, contained no troops bat
artillerymen, and therefore the number must have
been tmall, and yet this Yankee offioer says, 'our
(Yankee) entire loss is not more tliap ninety men
killed and wounded." This is pretij bcavj
slaughter by a mere handful of men, and shows
what determination can do. ',
Tito highest legal tribunal of Scotland, not long
since, decided that accordiag to the Scotch lav of
marriage,' is the essence of tho contract,
and 'a sufficient to constitute marriage without any
ceremony or publication, or even without the par-
10 j man aoa whs, ocot.ann,-,
Lxclianqt J uper. . . .
-
Miss Mary Lee, of New York City, wm married,
at the Yankee Americas Minister's in Pari., on
tK- th of October, to the Prince of BchteswLr
Hobtcia, unele to the Duke of Augqstenberg.
The Prince is very wealthy and accompli bed, and
is sixry-five years of age, while the bride is only
thirty. -'' '
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