; .
ON THE
WEST SIDE OF TRADE STREET
$4 Per Annum
CHARACTER IS , AS IMPORTANT TO STATES AS IT ' IS TO; INDIVIDUALS, AND THE GLORY OF THE ONE IS .THE COMMON PROPERTY OF THE OTJIER
IN-ADVANOtS
:
Editor and Pkoprkitor.
CHARLOTTE, N. C, TUESDAY, FEBRUARY 6,. 1866.
FOURTEENTH ; T0LU5IEN UflJ C E IU 7031
THE
WESTlBII'MffiOCMT
(Published every Tucsdaj,(o)
BY
WILLIAM J. YATES,
' BOITOR A.VD PKOPRIETOR.
O-
""OTEiJVCS, $ 4 PER ANNUM," in advance.
o
Transient advertisements must be paid for
in Advance. Obituary nonces are charged advertis
ing rates.
. . Advertisements not marked on the manuscript
1 jt a specific time, will be inserted until forbid, and
charged accordingly.
$l per square of 10 lines or le"?s will be charged
for each insertion, unle3 the advertisement is in
aarted 2 months or more.
MEDICAL CARD.
DRS. GiniJON & McCOMBS, having associated
themselves in Ibe practice of Medicine and Surgory,
respectfully tender their professional services -Jo the
citizens of Charlotte and surrounding country..
From a large experience in private as well as
Field and Hospital practice, ' they feel justified in
proposing to pay special attention to the practice of
Surgery in all its branches.
Office in Granite Ror, np stairs, opposite the
Mansion House.
ROBERT GIBBON, SI. D.
Dec 11. 1855 J. P. McCOMBS, M. D-
FIRE, LIFE & MARINE INSURANCE,
C2IAULOTXE, N. C.
The undersigned, representing some of the stronz-
st New York Insurance Companies, are prepared
to iisne Policies for any amount desired against
Loss on Land or Sea of Property or Life, in North
nd South Carolina. Address
HUTCHISON & SPRINGS, Agents,
Sept 4,1805. tf Charlotte, N. C.
J. U. HITCHISON. J. K. BROWN.
HUTCHISON Cc BROWN,
ATTORNEYS AT LAW,
CHARLOTTE, X. C, .
Having again associated themselves in the practice
til" Law, will give faithful attention to all business
entrusted to tham in Mecklenburg and the adjoin
ing counties. -
Office in tbe corner building formerly occupied by
the late Col Wm. A. Owens, nearly -opposite the
Charlotte Hotel, where one or the other may always
be found.
December 25, 1865. 3mpd.
CALL
MLK0D
AND SEE
& STEELE.
Who are now receiving and opening a handsome
and well selected Stock of
i:n."sr GOODS,
Hats, Cps, Boots, Soe, Hardware,
CJKOCEKaES and CROCKERY,
which they will sell at wholesale or retail, low for
L'ath or Barter, in the Store lately occupied by J.
M. SANDKRS & CO, 3d uodr North of the Springs
corner, and 5 doors South of the Charlotte Hotel,
on Tryon Street.
A share of public paironage is most respectfully
solicited. K. A. McLKOD,
Nov 13, 1SG5 tf M. O. STEELE.
Come one, come all ! come big, come shall .'.
Com you ik, come old ! and see bar jams sold,
AT
KOOPMANN & PHELPS'
CELEBRATED OLD STAND.
We would respectfully call the attention of all
friends aJTd customers to the fact that we are re
ceiving oifr of the large.! and best assorted
Stocks of Goods
to be foiyid in this place. We intend to do an ex
tensive CASH BUSINESS, and are determined to
sell our floods at the very lowest prices.
THE LADIES arc especially invited to c$ll and
examiae our Stink, consisting in part of
Wry .Goods
as follows: Fancy Goods, Trimmings of all kinds,
Blankets, Clothing and Furnishing Goods, Carpet
ing. Hats and Caps, Hardware and Cutlery, Boo's
tad Shoes, Roping & Baggiug, Leather.
Alto a large assortment of
Family Groceries.
Country Merchants who desire to purcharerom
a select and complete stock, are respectfully invited
to inpect our goods, befoie purchasing elsewhere,
btlieving it can be made to their interest to do so
KOOPMANN & PHELPS
December 4, 1SC5. y
WSI O I, K S A L E RI'G G C STS,
PATENT MEDICINES, PERFUMERY', &c
Orders with remittances promptly executed at
lowest market prices by
Ilftrral, Kile.v & Tompkins,
jVb. 141 Chamber Street, JS E Y YORK,
Proprietors of Ri.-ley's Ext. Ruchu, which is sold
for less prics and is double the. size and strength
of any other.
December 4, 1S6. ' Gm .
t'barlottc Foundry k Machine Shop.
P.lKTitTLAIl SOTICE.
The public is respectfully informed thai I am pre
pared to build and re. air Steam Engines and d
tlt-kinds of Machinery work. Also, mak Castings
in Iron and Br;;s. Tain well-iitted.np, and guaran
tee work to be done as well and as cheap as at any
.Shop in the State.
Oid catings bought or taken in exchange for
work. " . J. M. 1 1 0 VI E,
Oct 1G, 1SC5 6mpd . Proprietor.
Stale of I. C'aroliua Clcavelanrt Co,
Court of J 'Iras and Quarter Sections, Xov. Term, 1865.
Reuben Blantun, Administrator of Daniel Blanton,
deceased, vs Charles Blanton et. al.
i. .-. m f arA
It appeariuff to th? satisfaction of the Court that
the defendnnii in tUi Phartoa Hlanton. the
heirs of Orandisou BUnton. the heirs of Permelia
Logan, the heirs or Amity ' Logan. F A Blanton,
Martha McMurry. Pinkney Blanton. the heirs of
Kiaion Blantou,nd the heirs of John Blanton, are
non-residents of this -inte, it is therefore ordered
that publication be made in the Western Democrat,
J.ir ?tx siicceMe ween.?, notming detendsnts to be
and
utiriiuniH3 ti; itt
appear at the next Court of Pleas and Quarter
Sessions to be held for the county of Cleayeland, at
II v v v u i t vy c v j nuci
tbe 4th ,Mouday in December, 1&65, then ami there
to make themselves parties to this issue, if they
' think proper so to do.
Witness, S Williams Clerk of said Court at office,
Abe 6th Monday after the 4:h JFonday'in Sept., 1SG5.
S WILLIAMS, Clerk.
Pec 2S, 1SC5 V
TRINTY COLLEGE,. N. C
The next session will commence on tbe 11th
January, and close on the second Thursday in June.
The College has been reorganized, refurnished, and
is every way placed in a proper condition. At pre-
sent, board will be $15 per month in currency; '
tuition and other expenses'at the "usual rates. All
i expenses to be paid in advance. A daily hack will j
run from the College to High Point on the N. 0. I
Railroad. For further information, address the un
dersigned. B. CRAVEN, Pres't.
Jan 8, 1866 " 1m
J. JTI. SANDERS Sc CO.,
At the Stand formerly occupied by Elias .j Cohen as a
Grocery Store, 2d door from Democrat Office,)
HAVE just received a large and well-selected
Slock of choice
consisting principally of
Sogar, Coffee, Molasses, Liverpool Salt,
Bagging and Rpe,
Mackerel in kits, barrels and half-barrels,
Cheese, Ginger, tpice, candies, Raisins,
Pickles, Sauces, Pepper,
A fine article of white-wine Vinegar,
Crockery, Hardware and Cutlery,
. . GLASS-WARE,
Iron, Nails, and everything generally found in
a large Grocery Store.
ALSO, a fine stock of
PORTER, ALE, &c.
Having bought their stock in the Northern mar
kets for cash, they are prepared to sell on moderate
terms for cash at wholesale and retail. The at
tention of country inerchauts is respectfully invited
to this stock of Groceries.
J. M. SANDERS, v
M. B. TAYLOK,
J. J. BLACKWOOD.
Charlotte, Oct. 2, 18C5.
PETER MALLETT,
General C'oiiisjilssioii mit Shipping
Itleicliaiit,
ArO. 23 North Water St., WILMINGTON, N. C.
Consignments of Cotton, Naval Stores, Lumber
and other Proiluce for Sale or Shipping, respectfully
solicited. Liberal advances made when desired.
fjgy Orders accompanied with Cash promptly
executcd. . '
Nov 27, 1SC. 3m
Cliarlolic Female 'Institute.
CHARLOTTE, N. C.
John b. burwkll, a. m ., j-ciPALs.
The next .Session "will commence on Monday. the
1 5th of January, and continue 24 weeks to 30th of
dune, 18G6.
Terms per Session of 24 Weeks, Payable in Currency,
Half in Advance i
Board, including every expense except
Washing and Lights, Sl-26 00
Tuition in English, $25 and 80 00
These terms, in proportion to length of Session,
which is now 24 instead of .2'0 weeks long, are the
same as before the war, adding on discouut of cur
rency. The Department of .Music, Vocal and In
strumental, will continue under-the direction of
Prof. A. Banniann. The Department of Modern
Languages, Drawii g and Painting will be under the
direction of Prof. Wm. Benziger, Graduate of Geuera
College, Switzerland.
For Catalogue containing full particulars as to
terms, Ac, address
IUv. R. BURWELL & SON.
jan 8, I860; 2ni Charlotte, N. C
For Sale,
A superior toned CMURCII BELL, with iron frame
ani voke.
Inquire at this Oflice.
November
17, 1885
4'
EffF..Cc?'s Super-Phosphate of Lime,,
OR
nOKE MANURE.
WARRANTED GENUINE.
Being made of the best material and in the most
approved manner, it is recommended to the public
as superior to an' other in the market. All who
have used it speak of it in the highest terras of
praise, and those eugaged in its manufacture will
continue their best endeavors to advance the high
reputation which it ha acquired.
We-guarruitee the Phosphate to be well manufac
tured, and recommend it in preference to any other
artificial manure in the market. We consiicr it
nearly equal to the best Peruvian Guano, although
furnished at half the price.
Messrs It H Allen & Co, the well known manufac
turers of agricultural implements, say of it:
"We take pleasure in stating that we have sold E
F Coe's Super-Phosphate of Lime for four years. It
has given universal satisfaction to our customers.
We most cheerfully endorse it as an article worthy
of the confidence of the public, and the purchaser
may rely upon securing au article honestly and care
fully manufactured.
"We would state that, after careful examination,
we believe this Phosphate has been improved each
vear since its introduction in this market, and that,
it will continue to maintain its present high stand
ing. . "Very respectfully,
"R. II. ALLEN & CO.,
"No. I'JI Water street, New York."
E. Frank Cob, Eq.,
Annexed please find re ult of my analysis of sam
ple of your Super-Phosphate of Lime left with me.
This being such a superior-article in every respect,
I cam.ot refrain from congratulating you upon such
manufacture, which undoubtedly will meet with
great success.
Wis'tiiug vou every success, I am,
tespectiuny yonrg,
Baltimore. Aug. 3, lo4. G. A
Of Free Phosphoric Acid Hyd.
containing of Anhydrous Phos
phoric Acid,
Of Bi"-Phosphate ofXime,
containing cf Anhydrous Phos
phoric fAcid,
Of Neutral Phosphate of Lime,
' containing of Anhydrous Phos
phoric Acid.
Of Sulphate of Lime hydrated,
containing of Sulphuric Acid (Soz.)
Of Alkaline Salts as Sulphates,
Of Organic Combustible Matter,
capable of producing Ammonia,
Of Animal Coal and Sand,
Phosphoric Aci 1 soluble in Wafer,
Phosphoric Acid insoluble in Water,
A ivi iiintii.t.
LEIBIG.
10.23
7 45
6. 0
1.10
S.35
4 30
45.38
21.20
1.11
2.353
5.00
11.15
4 36
3.70
AxirAOTrREu bt ENOCH COE, Hunter'a Point L. I.
I
5" The undersig'ned have been appointed Agents
for the State of North Carolina, and will supply this
superior fertiliier at manufacturers' prices.
Put up in barrels of about 300 pounds weight.
700 Barrels now in Store, and for sale by
O. G. PARSLEY 4 CO.
Jan 8, 1SC5 Cm WUmingfonj N C
CHARLOTTE, N. C.
! On. Monday night (a white man) Colorado
Jewett appeared in a box at the Arch street
! Theatre, Philadelphia, with a full-blooded negro
j as his companion. Instead of retaining their
I equanimity, and approving the selection, the
j Philadelphians got up such an amount of indig
! nation that the twin brothers had to absquatu
late. Exchange Paper. "
The Philadelphia people want to force negro
equality on the South, but they want nothing
to do with negro association themselves. Who
would have thought that their indignation would
have been aroused at seeing a negro and a white
man sitting-together in a Northern. Theatre ?
Consistency is a jewel.
Magistrates for Gaston County. The
following Magistrates have been appointed for
Gaston county, on the recommendation of David
A. Jenkins, the member of- the House of Com
mons from that county :
Saml A Torrence, Abram A Mauney, II R
lloffstetler, Wm Falls, J 11 Oates, J C Stroup,
Henry Summit, Marion D Friday, Milton J
Aydotte, Lawson A Mason, Robert Holland,
Nathan Mendenhall, EH J Robinson, James 31
Ilanna, Daniel F Ragan, Wm T Shipp, S S
Willis, Jas F Cannon, Wm McKee, and David
A Jenkins. Raleigh Progress. -
Kittrell's Sprinsrs, a celebrated summer
resort in Granville county, N. C., have been
sold by Dr. Blacknall to Rev C H Riddick for
45,000. It is to be used for school purposes.
When it is known that school-teachers are
the poorest paid people in the world (except
preachers and printers) it ia strange that any
man would inyest forty-five thousand dollars in
a school house.
Westward, Ho! Yesterday our village
witnessed the departure of Gfteen stalwart young
men of Anson and adjoining counties for the
'far west.' Amongst them were those to whom
any land might point,' with the words of the
mother of the Gracchi. Hut they are gone, and
many others will follow. - Wadcsboro Argus.
Test OaTh. If Southern rebels were as dis
honest as Northern Republicans, they would
take the test oath at once. The leading repub
licans when they swore to support the Constitu
tion, now boast that they did so with the mental
reservation as to parts of it which they did not
and would not obey. So was it with Chase.
Indianapolis Herald.
.: Number of Lawyers in the United
States. Alabama 28G, Arkansas 183, Califor
nia 771; Connecticut 390, Delaware 77, Florida
78, Georgia 563, Illinois 1805, Indiana 1283,
Iowa 842, Kansas 5K13, Kentucky 091, Louisi
ana 104, Maine 560, Maryland 582, Massachu
setts 129G, Michigan 777, Minnesota 305, Mis
sissippi 265, Missouri 778, Nevada 40, New
Hampshire 307, " New Jersey 415, New York
6709, North Carolina 356, Ohio 2043, Oregon
106, Pennsylvania 2630, Rhode Island 117,
South Carolina 105, Tennessee 723, Texas (in
complete) 145j Vermont 399, Virgiuia 771,
West Virginia 239, Wisconsin 713.
Davenport Female College,
LEXOIR, Caldwell county, N. C.
The exercises of this Institution will Je resumed
on Monday the 2(ith of February, with a full and
accomplished corps of Instructors. This Institution
is delightfully situated at Lenoir, 12 miles from
Icard Station on the Western N C Railroad.
TERMS : .
Board for Twenty weeks $5Q 00
Tuition in English branches 0 00
Tuition in Music and use of Piano, 22 50
Drawing, 10 00
Painting in Oil. 20 00
Latin, Greek, French and German, each, 5 $0
. Primary Department.
Tuition, in first class, $12 50
Tuition, in second class, 15 00
Contingent fee to be paid by each stu
dent on entering the College, 2 00
All of the above prices are to be jiaid in specie or
its equivalent.
For Circular, address, until 1st of February,
Rev. J. R. GRIFFITH,
January 15, 18CG. 2m. Ansonville, N. C.
North Carolina Railroad.
.CHANGE OP TIME.
-On and after Sunday, January 7th,
will run as follows :
1866, Trains
GOIXG WEST.
Jfail Train.
5 10PM
9 00
11 48' 41 -
Freight Train.
4 15 A M
9 00 ..."
12 25PM
4 40 "
9 15 "
1 00. A M
Leave Goldsboro
" Raleigh
" Hillsboro
' Greensboro
" Salisbury
Arrive at Charlotte
3 10 A M
7 oo "
9 50 '
GOING' EAST.
Jfail Train.
3 00 P M
6 05 "
Freight Train.
4 30 A M !
40 " !
. 12 50 P M :
5 oo " ;
8 45 . "
12 40 AM i
Leave Charlotte
' Salisbury
" Greensboro 10 00 . "
" Hillsboro 1
" Raleigh 4
Arrive at Goldsboro 7
2 A M
30 "
45 "
Mail Train connects at Kaleigh with RaUigb & !
Gaston Railroad trnins for the North. . At Golds-
boro with A. & X. C. and the Wilmington & Weldbn (
Railroads. " At Greensboro with the Piedmont Rail
road; and will rnn daily.
Freight Train has a Passenger Car attached for !
the accommotial ion of passengers, and runs daily, -Suniay
excepted. . . E. WILKES, ;
January 15, Eng. and Sop't. I
D. L. RA !
WITH J
nxLixGs &. spmwcs,- j
Where . he would be pleased to;
sse all his old cnFtomers and friends :
in the Tailoring line. - All work war- t
ranted to fit and made in the best atjle.
Cutting particularly attended to. J
GOVERNMENT BONDS ArJJJ NOTES.
There are a great many questions asked con -
cerning the 7-30s, 5-20s, aqd compound notes.
The followinor facts will answer about all these
" .1
inquiries:
The 6-30s, are bo called because thej -bear &i
per ct. per annum interest. This is two cents
per day on a hundred dollars. They are cou
pon bonds, and a coupon for a half year's inte
rest id payable every six months from the date
of the note. -;
These note9 fall due three years from date, at
and "after which time the holder can call for
money or a o-U bond ot the same amount:
I thus giving the folder of the
7-3(Vthp fmtinn
! of
of money or a bond.
The 1st series of these notes fall .due Aug.
15, 1867, 300,000; the 2d series falls due
.June 15, 1868, $300,000,000; the 3d series
falls due July 15, 1868, 3230,000,000.
It is thought by some that the Secretary of
the lreasury will oner a moro inducing bond
than the 5-20s, in order to get the 7-3Us fund
ed into it long security even before they mature.
There is no doubt tbat the Secretary will make
an effort to get the 7-30s out of the way. before
they fall due; so in any event they are a good
thing to invest in.
The 5-20s are a six per cent, gold-interest
bond. They are called 5-20s because after the
first five years the Government has the option
to pay them off, or they may run for fifteen
years more; making them five years from their
date to run positively, and then, during the
balance o( the twenty years, the Secretary can
at any time stop interest and pay tbem off.
-The first batch of 5-20s is dated 1862. These
are called "old bonds," and are bought for for
eign orders; hence they bring the highest price.
Thc second batch is dated 1864, and the third
batch 1865. The interest on all the issues is
payable at the same time May and Nov.
It is plain that for American investment the
'64 and '65 bonds are better than the old bonds.
Compound-interest t,otes are so called because
they draw interest on the interest computed in
half-yearly periods. They are a six per cent
note, having three years to run from date, and,
when due, every hundred dollars will amount to
S119 40. These notes arc dated June 10, July
15, Aug. 15, Oct. 15, Dec. 15, 1804, and May
15, Aug. 1, Sept. 1 and 15, and Oct. 1 and 16,
1865: ; '
All the compounds arc a legal tender for their
face, and they are all a legal reserve for bank
deposits and circulation. The decision that the
June compounds only-would answer for a re
serve against circulation, has beeu reversed.
NORTH CAROLINA FREEDMEN.
The I'aleigh Standard says: We have read
the report of Col. Whittlesey of the Freed
men's 13ureau of this State. lie sets forth
many interesting facts.1
During the quarter ending the 31st of De
cember, 1865, there has been a great falling off
in the amount of rations issued to depeudetit
freedmen; the number of them contracting for
work has also as .largely increased; and the
cumber of deaths in hospitals has diminished
over three-fourths tbat reported for the preced
ing quarter, and the number of sick is less by
2,300. There have been atao 393 orphans ap
prenticed, whereas ooly 42 cases are reported
for the previous three months.
The abandoned lands which have been re
stored to their former owners arc valued at
2,594,208; those remaining io the hands of
the bureau at 8208,200.
In the schools under the superintendence of
the'Bureau there are 119 teachers, and S,506
Scholars. Eighty-six ; f&hpols have been fstabr
lished. In referring V,d.y7'hools, Col. Whittle
sey says :
"In some instances planters have established
schools for their employees, as a means of pro
moting good order and contentment. It is also
very gratifying to see a few churches organiz
ing Sabba h schools for colored children. The
Baptist church in Ka'cigh letting a noble ex
ample, has already a large freedten's sabbath
school in successful operation."
. A Good Order. Captain Wilcox, of , the
Freednien's ureau, in this town, has issued an
order that all freedmen and women who shall
be found after the 20th instant without. certifi
cates showiDg that they have employment for
the current year will be taken up and treated as
vagrants, according to the vagrant laws of the
State. Children liable to become a tax to the
public are to be bound out until they are twenty-one
years of age. Danville Times.
The Banished Conspirators. The Bos
ton Evening Transcript has an item about the
banished conspirators :
"Jjate intelligence from the Dry Tortugas
says tbat Dr Mudd, Spanglcr and O'Lsughlin,!
tne ijincoin assassination conspirators, an ovou-
py one room, and at apparently in good health
1 hey do the most menial and degrading wor.
" T , . a '
about the prison. Dr .miUd has behaved wun
exemplary propriety since his failure to escape j
some time ago, and !s evidently striving to re-,
' . . i l r " .1 1 ' .. Z . 4 V,lc. vnc i
instate nimeii in uie giuu ojjiihuh ui vuaw-
. S
ble place ;
dians and his former easv and' asreeau
in the prison hospital."
The Pcice of Newspapers. Those who
crumble at paying four jents for daily and ten
cents for weekly papers here would do wcll to ;
notice what European papers cost. The Lon-
don Times costs .-forty-Eve dollars a year. The j
Morning Chronicle, Daily News, Gl.'be, Herald
and Post charge the same rate. The Loudon ;
Evening Wail is ; published three times a week
at twenty-five dollars a year. The London semi- j
weeklies twelve dollars. The French daily pa- 1
pers, large ones, are about the same price as the
London rriuts. Those about the size of our j
pennies cost twenty and twenty five - dollars a ;
year. The German papers cost from twenty two ;
to thirty-six dollars a year. A. i . Citizen, ;
'
The United States army officers in . dobile j
have complimented Gen, Hardee, with sapper,
UNITED STATES INTERNAL REV-J
j - ENUE.
Thc following Circular for the instruction of
t . ' , . ,
ik uiuntiiiv returns
of their Manufactures and
Products, is approved . and authorized to be
printed for general circulation.
To the Manufacturers of the .TJiird Collection
District of Nurth, Carolina.
The Excise Law (Section 82 and 36) requires
you to render a full account of the quality and
value of your manufacture? or productions da
ring each month, as well as the quantity and
i value of your gross sales ; and to state, in sepa-
!.t 1 r .
rai columns, tne items ana account et your de-
4 ductions, if any are claimed , also the amount of '
your productions, if any, which has been con
eumed or used by yourselves or agents, or used
for the production of other manufactures, with
the market value of the same at the time and
place of such use or consumption ; also whether
yoa have shipped any of your productions to any
j foreign. port, and the market value of the same
at the place of shipment, and. whether you have
consigned any of your goods to auction or com
mission merchants other than such as are your
regular selling agents, and the value ot the
goods thus consigned at the place x)f production.
13y a recent decision of the Commissioner, it
is held that where you uniformly consign your
good3 for sale to persons known as commission
merchants, but who are in fact your regular sell
ing agents, no return of goods far taxation shall
be required, and no tax accrues until. the goods
are sold by them : and no rciurcs of goods thus
sent will be received, based upon estimated val
ues. This rule applies a.lthougli you may Lave
more than one commission merchant who keeps
your goods and makes sales lor you. -.
: The returns thus made must bo verified by
oath or affirmation, and be returned to the As
sistant Assessor within the first ten days of each
month. ' : ' . .
The Manufacturer's blank (No. 3) has been
prepared by the
ih? department to suit the rccjuire
law, and the Commissioner bus
ments of tho
given positive instructions that'no returns be
received as valid which' does not 'in all respects
conform' to the requirements of the printed
blank." Incases where the manufacturer re
fuses or neglects to conform to the other require
ments, the Assistant Assessor is authorized to
estimate the, value of his sales and add the pen
alty of 50 per cent. ; and the party may be sub
jected to a fine of ?d00, and his goods to seizure
and forfeiture. ' - '.
Io relation to reductions, great care must be
observed ; no deductions are allowed upon goods
which pay a specific duty, by the ton, pound,
&c , but, the time of making returns- of such
goods is regulated by the same rule as applies to
goods which pay an a J valorem duty. .In case
of goods vhich pay an advalorem duty, after re
turning the full gross amount of actual sales,
the following deductions may be made :
The full value or your sales must be re
ported, including the amount claimed as right
ful deductions, and the deductions claimed must
be specifically stated . If freight, state as ncar-
lv as you can to- what place ; if interest, at what.
rate. - . . "
, 2d When sold by an agent, whether commis
sioned or salaried, or by your regular commis
sion house affecting your sales, at a place other
than the place of production, a reasonable com
mission, not "exceeding three per cent, will be
allowed on sales made at the. place of production.
3d. No deduction can be allowed for guaran
tee, insurance, or labor necessary to. put the
goods in a marketable condition,- nor can any
deduction be made for rent or store, clerk hire,
fuel, lights, postage, advertising, taxes, traveling
expenses, &c , these are supposed to be covered
by the commission.-
4th No deduction should be claimed in any
form of the tax upon any assumed price or sale
of the goods, by making the tax a separate item,
but the tax being included in the cost of the
;oods like any other item of cost, the law ro-.
quires the manufacturer to return all he sells
the goods for, including the i tax.
5th. No deduction should be made for dam
ages paid, reclamation, breach of warrantry,
&c , for goods sold in previous months, which
proved defective In any way and which have
been before taxed ; but all such claims being
for a reduction of taxes previously assessed on
ether goods, should bomadeto the Commission
er through the Assessor.
6t.h, By a recent decision of the Commission
er, the box, barrel, case, bottle, or other enclo
sure in wliich goods are'packed, may be deduct
ed where it is of itself a distinct manufacture
and Las paid a tax.. It a manufacturer of
cloths, for example, packs them in boxes or
wrappers of his own ot others' manufacture,
which have paid a duty as such, he may deduct
the cost of the box from the amount of sales ;
but if o duty on such boxes or packages as
such has been paid, or they are not taxable, their
cost cannot be deducted. : .
7th. The manufacturer's blank Kas a heading
U U U V, I U,ttUtiVllO V. Ullll.1 AWVIICCOi -a.
under "deductions ot other expenses,
J)ag jn made gn omnibM tQ car
The department Las defioeJ ,he chargt:S
caQ bfc ,j d d - h d L -, j
J .'..la
interest
or discount, at place of sale where goods are sold i
. . ,r , , , . " r. ;
! pale, in 'the wholesale .form cr wrapper in which
they go to market, inspection .where the laws of
I the market require inspection before the goods j
lean be sold, and the'box, &c, in which the
i goods or articles are packed, may be put under j
! this head.' But in all these caes the articles or
iteuis must be specified, so that the Assessor
; can judge from inspection of the return whether
' amount is reasonable, and no deductions or ex-1
penscs should be allowed or claimed unless the j
same were included in thesale price of goods.
Th a not lea is etveu to manufacturers that
., art . . t.i.n v ,irr.r: ao- ,nfi that.
ach one asgured (bat wbfjt reClutTed
of reqo5red of all othersreo that no
a(van,age gh& he taken of the honest tax-payer
by his less scrupulous Tival. . - -
, The Assistant Acsessors are specially charged 'j
that the instructions contained Tn this circular
be Btricfly and uniformly carried outand are in
sfructed to etrite off any deduclions not claimed
and entered in conformity with the above regB- t
lations, before entering .and returning their as
sessment to the Assessor, inasmuch as the As
sessor has hot time - between the 15th and 20th
of the month, when his lists are returnable to
the Collector, to obtain corrections of loose or ,
erroneous returns. . ' II. II. HELt'DR,
. Assessor 3d District, C.
Salisbury, Dec. 1, 1865. . .' '
DUTIES AND HESPONSIBILITIES 1
OF THE PRESS. ty : i.. ' .
Tho following well timed and sensible 9ber ra
tions of the Bostou Tost, upon the. duties and- -responsibilities
of. the press, commend them-
selves to t he consideration of all Bensibjo.jand "
conscientious people, and more especially those -connected
with the public press, that mighty
engine for weal or woe. It ia truly said the
press now has a providential opportunity to fiuau- '
ifest its real power. "Upon' the prtss'of both
Ithe Northern and Southern tactions of the Union
is laid a solemn duty at this 'particular juncture -"Forbearance
"now becomes one o the leading,
virtues. If the journals of each section, inspir
ed with a genuine desire of Union, were to make"
a rule, and religiously observe it, to refuse the
republication of whatever lay open to the impa- '
tation of passion, partizanship, prejudice, ''and
general ill-feeling toward each other, the new
rule would so soon and so abundantly vindicate
itself by its desirable results as to excite surprise
that it was not. adopted before. - It isalmost as.
easy to heal the old wounds of friendship as to
stir up strife and contention. We have become 1
fully satisfied of the power of vituperation and
calumny, knowing that, if long persisted in, it
is able to convulse a nation of men styling them
selves brethren. The opposite experiment -would
now be a grateful one to all rational bet
ings, to which satisfied honor, not less than true -humanity,
urgently invites us. . '
"Even if the Congressional ravings are 'kept
up, irts.in the power of an enlightened press to- .
neutralize their effect on both sides. " There .'
must be a manifestation of real kindness at some -,
time, if the Union is to be practically , renewed;
and it will be necessary for it to begin in influ
ential quarters. The press has a providential -opportunity
now to show its " real power. As it
will hardly deny tbat by its agency a large share "
of the country's troubles was precipitated upon
us, eo it . ought to stand ready) with the first
break of the . hcavy clouds, to employ its fall '
power for tbe re-establtshmeut of those relations ,
which have suffered from a temporary disrup.
tion. In this instance, - the press is permitted
to show its great influence even- negatively; its
positive power upon the nation is a largo part
of each day's history." ';'- .' ' ' V
Important Decision of the Quartermaster
General.-rThe Quaiserroaster General refuses
to pay for property used during the 'War fer ...
military purposes in Southern States. The. fol
lowing decision has just been made in a case
where" vouchers had been given by order of a
commlnding-general, for. tbe use., of a black- ;
sn:ilh-shop .and tools belonging to a loyal citizen
of Winchester. .' ' r
"Winchester was a liostilj-. town, : captured
from an enemy whodid not surrender on terms".'
but were driven out by forccyjf arms;, everv-
nliiog i i it was prize of war; as pt. Atlanta and .
Charleston, buildings were occupied for shelter
of troops, and for sick and wounded soldiers. ' , It
dges not appear that the Military Department
should order payment of any rents undcr such' .
circumstances. . . . -
We'understand that this, decision will apply
to all Eimilar cases arising in the Southern
States, even where the claimants nroduce evi-"
dence of loyalty. National 2ftelligencer. -
Odd Funeral Notice's. Tho Atlanta-'.'
(Georgia") Messenger gives the foNoing odd' :
notice of a deceased citizen of that place: '
"He was the father of eleven sons, five of
whom married five sisters. ile had one hun
dred and eighty-nine grand children and at his
fuoertl; two weeks ago last Sabbath, two fiorses T.
were stung to death by bees, afid came very
ntar losing hits life by the same."
. The above is not the poly singular thing of .
the -kind in Georgia. At llinggold, in the
most beautiful part of the, cemetery, there il
this intcription upon a tombstone: .
"Sacred to the memory of Tcnncssee'Tbomp-
son, Jr. Ile liycd to enliven tbe happiness of
his parents three years, two months aod twenty
three day; when death tore him . lroui the
mountain's brow. An angel caught and bore
him o'er the sea, and placed hira in God'
White House,' to live and play
eternity."
through all
. Importance of Punctuation. Wanted
A young man to take charge tf a pair of horsci i
of a religious turn of mind. - ' -
A school committee man wiites; "We have a
school houc large enough to accommodate fonr
hundred pupils four stories high." , ,
Wa"On thrpn viara rf itil iTri.a.BraA arifti
I T.flfif y If-f anrf trlioK nnna inntr .ftammsmmAa
tr n , . v V .:.i.lu.. -
, . , t lvu 0'" Jue
by .ladies maue 01 cotton and whalebone
xarasoi protection aer&inst the sun used-
f 'ps Articles runder the boots of
- , "'"J - , , . - v "
An "change describing a celebration says:
'The proccion was very fine and neaHy two
h ? 1?. : M WM also -the-pnjer ol Dr
"""P11"- - .
"We clip the following from the "Drawer" of
Harper a Monthly. 3Iauy ot our readers in tbe
west wiU recognize "good
brother P-
on
v '.. . ' u
; "hood brother I --, ot Uoncjrd rresbjtery,
Bn OUU8UU - f3", ana lute most men or
that class, baa stcreotvned exnreesioos which.
tbe excitement of the moment, he sometimes
applies rather inappropriately.'. Once preaching
a- funeral -sermon, while the corpse j before
him, he exclaimed. 'Here, brethren,- we have
before us a living witness and a standing monv
vtent of tbe frailty of human hojxsj"' -
Jan. 52: 1SCS
;ia . i
V