; . 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

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