'THE WESTERS DEMOCHAT, CHARLOTTE, N. 6.
CHARLOTTE, N. C.
BEGISTEBS OP VOTERS.
Gen. Miles has issued a Circular Letter to
the officers and agents of the Freedman s Bureau
in this State, from which we make the following
extracts-:
"The various officers and agents of this
IBareaa will, without delay, procure and forward
to these Headquarters, the names of three per
sons in each election district of their respective
sub-districts to act as Registers and Inspectors
of Elections. Of these, two will be white men
nrl one-colored man.
It is desirable that one of the white men
i,ih h Mident of the district, possessing
necessary qualifications and can take there
.quired oatbj the other can be selected from
among officers or agents of the Bureau, ex
officer? of the United States Army or Navy.
In the selection of the colored men, care will
be taken to procure as far as possible, those of
intelligence and sufficient education.
In case there cannot be found a sufficient
number of men, with necessary qualifications,
for each precinct, the number can be reduced,
io as not to be less than two white men and one
colored man for each county.
All officers and Agents will give their per
sonal attention to this matter. Their reports
will be in tabular form, giving age, occupation,
where born, length of residence in tbeir respec--.iv
election districts, whether they have been
!in the military service of the United States, if
eo in what capacity, and under head of remarks
any other information that may be of interest
. and seivice."
ANOTHER MILITARY ORDER.
The following order explains itself:
.Headquarters, 2d Military District, )
Charleston, S. C, April 27, 1867. j
In reply to letters received at these Ucad
auarters. asking information as to the operation
in particular cases of General Order No. 10,
current series irem tnese Headquarters, l am
directed by the Commanding General to state,
that the provisions of the order will be inter
meted and enforced by the Courts. The order
is to be demed and taken as an ordinance
having the sanction and authority of the United
States, for the regulation of certain civil affairs
therein specified within so much ol the territory
occupied by the military forces of the United
States, lately the theatre of war, as is embraced
within the Second Military District, created by
Act of Congress.
Although some of the former political rela
tions of the inhabitants are in abeyance, their
private relations, their persons and property,
and their remedies for wrongs remain as hereto
fore, within the cognizance of the local tribunals,
and subject of the laws of the Provisional Gov
ernment hitherto in force, except so far as such
laws are in conflict with the Constitution and
laws of the UnFted States, or with the regula
tions prescribed by the Commanding General.
Amongst the consequences necessarily inci
dent to the military authority established by
Congress, and indispensable to the objects for
which the authority is established, is the ap
pointment and control of the civil agents by
which, and the measures by which the Govern
ment ad interim is to be conducted. In the
exercise of this authority, such regulations and
appointments will be announced from time to
time as may become necessary; and so far as
these regulations concern the ordinary civil
relations of the inhabitants, they will be admin
istered by the Courts and by the proper civil
officers in the usual course of procedure.
Whilst it will not be convenient to respond
to particular enquiries made by citizens as to
the interpretation and application of these regu
lations, such interrogatories will be answered
when addressed to the General Commanding by
tho Appellate Courts of Law and Equity.
J. W. CLOUS, Capt. 33th Infantry,
A. D. C. and A. A. A. G.
FOREIGN ITEMS.
An effort is being made to avoid war in
Europe by holding a Peace Conference. The
Conference is to be composed of representatives
from Great Britain, France, Prussia, Austria,
Russia, and the King of Holland. The follow
ing is the basis of deliberations agreed upon :
France is not to enlarge her present boundaries;
Luxemburg is to be dismantled; the status of
Luxemburg is to be determined; the decision of
the Conference is to be guaranteed by all the
powers participating.
The foreign correspondents of the London
journals say that, though war may be avoided
for the moment, it is yet certain to come.
A proclamation has been published in Rome,
calling on the population to rise against the
Papal Government, and promising the support
;Of Garibaldi.
The Greek National Assembly has proclaimed
religious toleration and equal rights to Turks
and Christians, and security for the property of
both.
It is said that the Russian government is
willing to receive from the United States a fleet
of iron-clads instead of the purchase money for
Russian America.
In the English House of Commons, Lord
Stanly, Secretary of Foreign Affairs, in reply to
an inquiry, stated that the proposition for a
Peace Congress has been accepted by France
and Prussia, and said he was of the opinion that
the Luxemburg question would be satisfactorily
settled.
Ma. Davis' Trial. The Washington cor
respondent of the World writes :
Intelligence was received here to-day from
Richmond which shows that it is, after all,
gain in doubt as to whether Judge Underwood
will essay the trial of Jefferson Davis at the
Way term of (he United States District Court.
If the term be adjourned without such trial,
the President has determined to at once release
Davis from confinement at Fortress Monroe, on
nominal bail. The President has in his posses-
Bion a je?r signed ov leading? llennhl .
.tinV tW TW h t.U.-a a -iA . ":: w
iitioiTfrom Horace Greeley, 'offering to LTL
.of Mr Davis' bondsmen.
r f . r..- u i ' "
A Measure of Relief The people of
Georgia, Tennessee and Mississippi, are maturing
a scheme for the maintenance of women and
. ehildren of deceased Confederate joldiers. They
propose to dispose of large tracts of land.in 6mall
lots io the 'Northern and European markets, and
appropriate ten per cent of the sales -for the
erection and vsuppoit of an asylum. which shall
be open to all.soldier'a widows and orphans who
-are unable to support themselves. The busi
ness men of Memphis have subscribed one bun-
tjlred thousand dollars in. aid of the enterprise.
THE MORALS OP THE CONFED
ERATE ARMY.
A most remarkable comment on the morals
of the late Confederate Army, is presented in a
recent report to the Trustees of Mercer (Ga )
University, by Key. U. it. lacker, D. v.,
President of the university. ne lacts set tortn
will be read with interest by the Southern peo
ple, and cannot fail to impress those who are
not Southern people with the belief that if we
have been sorely chastised of Heaven, we have
also been surprisingly blessed. The following
is an extract from Dr. Tucker's report. After
stating that the University is in fall and suc
cessful operation, and after some remarks on the
general good order of the students, the Presi
dent reports :
On the whole I may say that a more docile,
gentle, tractable and dutiful body of young men
I have never seen. A number of these stu
dents were soldiers in the Confederate army,
and I desire to put it on reeord as one of the
remarkable facts of the times, that these war
worn veterans veterans io arms, though young
in years, who served through the whole or a
large part of the war, are not only among the
best we now have but among the best we ever
had. It is touching to contemplate the almost
incredible combination of heroism and gentle
ness. They were lions in battle at home they
are lambs. 1 need not say that it is a luxury
to teach such noble youths, and an honor and a
privilege to prepare them for future career.
The facts in the case seem to contradict all
our preconceived opinions and theories. We
supposed, in common with all, that the influ
ences of the army and of the camp would be in
the highest degree hurtful to morals; that mere
youths of unformed character, removed from
the restraints of home, away from the sweet
influences of the sanctuary, and associating with
company the most unselcct, and witnessing and
taking active part almost daily in horrid scenes
of carnage and death, would lose all their finer
sensibilities and become the victims of the worst
passions of human nature. Indeed to the pious
parent, the risk of life and limb in battle was
less to be dreaded than the more fearful perils
of character. The facts are precisely the re
verse of all that our fears anticipated. Wheth
er this is the case in all armies and in all wars,
or whether the late Confederate army was an
exception, with or without parallel, and if so,
what were the causes which made this case ex
ceptional, are questions which I shall not at
tempt to discuss It is enough at present to
record the surprising fact that the influence of
army life seems to have been tor good. It
should excite our heartfelt and tearful gratitude
to God, that if He has 'slain many of our sons,
He has in His compensating Providence im
proved the character of those that remain.
About two-thirds of our present students
have been in the army, and about one-third of
these, equivalent to one-fifth of our entire num
ber of students, were wounded in the service
and wear the scars of battle. From the facts
set forth 1 leave the world to draw its own con
clusion. SPEECHES OF COLORED MEN.
James II Harris addressed a large concourse of
the colored people of Halifax, N. C , a few days
since. His speech is represented by the State to
have been of a conciliatory and conservative
character. We copy from the State :
He said he felt it his especial duty to tell them
that confiscation was only a trap set to catch their
votes. Exeitement. That the Dutch and Irish
hoys in blue fought for their pay, and "not for
negro emancipation. "Who tells you that the
government is going to give you the lands of
your former masters is a knave and a liar. If
you think I am deceiving you, the illusion will
be very soon dispelled." Here the most intense
excitement prevailed voices crying out, "We
want you to tell us the stark barefooted truth."!
"1 came here to speak the truth, and I have spo
ken it. 1 have onended some, I am aware, and
to rne it is a matter of indifference." The speaker
concluded by advising his hearers to pledge their
votes to no one.
Sil. Barnes, another colored man, also spoke,
and the same paper furnishes an abstract of his
remarks :
44He said (among other things) that the
negroes' duty is to labor. Politics was the rock
on which the Union was dissolved, and I advise
my race to steer aloof from it. He said no man
who had been kind to him should ever have any
but his best wishes. And his best friends, those
tried before and since the war, are those with
whoru he had been raised, and in whose service
he had spent the happiest days of his life. Give
me, said he, the educated gentleman; he is our
friend by instinct. For himself, he would not
give Col. N. M. Long for any Reed, he cared not
on what murky slough it had grown. The former
he could rely upon. The latter he had no con
fidence in. He loved his old master, and felt
towards him as if he had been his father. He
would fight for him ? Though he never worked
forh im while a slave, he would labor for him now.
He defied any white man to exceed him in po
liteness. He thought politeness the sweetest and
cheapest potato ever offered iu any market He
only asked credit for what he had done. He bad
waited on Confederate soldiers while sick and
wounded. He did so because he loved them.
(Here the speaker was interrupted by the house
and closed )"
A New Democratic Movement. A New
York letter to a Philadelphia paper contains
the following :
"As a matter of some political interest, it may
be mentioned that many of the more proaiinent
leaders of the Democratio party, who have been
quietly in consultation here during the week,
are in favor of a speedy change of the entire
policy of that party, in the hope that it will en
able them to carry the next Presidential elec
tion. To make a long story short, the plan is
simply this to ignore the negro altogether,
and bring up "Internal Improvements" in his
place. They will pledge themselves in favor of
the Niagara Ship Canal, in favor of connecting
the Chesapeake Bay with Ohio, in favor of re
constructing the Mississippi levees, and of
posuing lorward to completion
the three linp
01 iiroad. It is ea'culafed that
tne i.sues they can carry the great West, es
on
pecia
pecially if Free Trade be tacked on, while of
their success io the Middle States they profess
to have no doubt. That is the programme In
outline. It will have some filling up in regard
t tho Monroe Doctrine, the ConstitutionaFob
ligations, and the binding force of Supreme
Court decisions; but Internal Improvements
and Free Trade will be the two pillars on which
the platform will be made to rest.
This new political movement, as I have said
has been quietly maturing for some time past!
but it will not be long before it is officially an
nounced, and with the announcement the Dem
ocratic campaign for the next Presidency will
begin."
STATE NEWS.
Brutal Outrage. We learn that as a
highly respected female of the County, living
some miles North of this City, was ' coming to
town a few days since, unattended, aha was ap
proached by a young negro man and assaulted
with an evident attempt to commit an outrage
upon her. She was roughly handled before ef
fecting her escape, and everything of value that
she had about her person was abstracted. She
applied at once, on reaching the City, to Mayor
Haywood, who, not having the power to issue a
general warrant in the premises, referred her to
the military authorities. The latter gave prompt
attention to her complaint, and at once sent out
a squad of cavalry, with the lady and a friend,
to make search throughout the entire neighbor
hood where the outrage was perpetrated. The
miscreant could not be found, but the lady is
certain she can identify bim wherever she may
see him. We trust that the villain may be yet
arrested. Raleigh Sentinel.
A family from Iredell county, who were
attacked last Summer with the Indiana fever,
have returned to tbeir old home. Twelve
months' experience convinced them that they
could not mend tbeir fortunes either in Illinois
or Indiana. This will be the experience of
all who make a similar experiment.
JST The Old North State says that during
the severe rain and bail storm on Tuesday night
ol last week. Mr Daywalt Lentz, of Rowan
County, had seventeen sheep killed by light
ning. With the instinct peculiar to the sheep,
they all sought shelter from the storm together
nndcr a large tree which received a stroke or
electricity during the storm, resulting in the
death of the whole nock.
The Newbern Municipal Government.
Gen. Sickles, commanding this Military Dis
trict has forbidden the Newbern municipal elec
tion which was to have been held on the 6th of
May, and announced the following appoint
ments. John N. Washington, Esq , present
encumbent, is to be Mayor, and the City Council
to be oo m posed as follows :
1st Ward, A H Foster, to fill an original va
cancy; 2d Ward, A H Seymour, vice Alex
ander Justice, whose term of office expires; 3d
Ward, Benjamin Jacobs, vice William II Oli
ver, whose term of office expires; 4th Ward,
Samuel Kadcliffe, vice J J Robertson, whose
term of office expires; 5th Ward, E Hubbs,
vice James Osgood, whose term of office expires;
6th Ward, Edward R Stanley, present incum
bent; 7th Ward, H J Menninger, present in-,
cumbent.
m m
Immigration. Advices from Ireland announce
that a heavy tide of emigration has begun from
that country to the United States, and it bids fair
to increase in volume as the year advances. It
is reported from Queenstown that it is impossible
to give any adequate idea of the extent of this
movement or the anxiety of the Trish to get to
America. During the week ending the 15th of
April nine steamers sailed from Queenstown for
the United States, bearing nearly 5000 emigrants.
Nine steamers were also to be dispatched by the
various transatlantic lines every week thereafter.
From Germany the reports are that a great em
igration to the United States has also begun.
We have room for all the new-comers, and extend
them a hearty welcome. Their labor, their prop
erty and their good wishes are of great advantage
to the United States.
Cannot something be done to iaduce these peo
ple to settle in the Southern States ?
Excitement in a Church. The German
Evangelical church at Muscatine, Iowa, was the
scene of great excitement on last Sunday night.
A fow evenings previous some member of the con
gregation had participated in a fair and theatri
cals, and the pastor felt it his duty to reprove
them therefor. This he did with so much severi
ty that a number of those present made an attempt
to eject him from the pulpit by force, but were
preveuted by other in embers of the church. The
greatest excitement prevailed, and for a time
bloodshed seemed inevitable. The next day the
pastor received a written notice warning him to
leave the city in twentv-four hours. The Mayor
of the city, being appealed to by the friends of the
clergyman, has now taken charge of the affair.
Is that the way the "saints" up North do busi
ness, j
.N.G. Gold. A prominent member of Con
gress, who has recently become interested in gold
mines m North Carolina, brought from there
last week several specimens of quartz which on
analysis shows a product of about $720 per ton.
A considerable number of northern men hae
lately taken stock in these mines. Boston Ad
vertiser. A wedding at St. Paul's Church, in Chicago,
was singularly frustrated on Thursday evening.
The bride, with her friends, went to the church
at the appointed hour, and waited a long while,
out no Dndegroom arrived. She was finally
borne home in a nearly insane condition. The
bridegroom, named Thompson, left his place of
uusmess in gooa time to prepare for the weeding,
since wnicn ne lias not been beard of.
Mm
The third remittance of $4,750, making a total
?-,-.-. . ... : c
oi ey,uuu in gold, lias been received from Cali
fornia by the Southern Famine Commission.
The Secretary of the Treasury has issued a cir
cular, directing assessors to tax shinplasters ten
per cent.
Sudden Death We are deeply pained to
learn, just as we are roinr to press, of the death
of Dr. Charles A. Gee, of Quincy, after three days
III I r r.. . .
mness, oi urain icver. laUahasscc Sentinel.
---- a . .
BK33T .Almost the entire business portion of
Breuham. Texa9, was destroyed by fire on the
25th. Fifteen of the principal business houses
were destroyed .
Baltimore, May 2 Scott, Democrat, is
elected Judge of the City Court by 4,482 ma
joiity over the combined opposition.
The cholera prevails in the principal cities of
Nicaragua. Une hundred persons died iu one
day in Lion.
1 m
Mob Law in East Tennessee A dis
patch from Knoxville on the 27th April says
that a mob, under the name of a loyal league,
in Blount county, led, among -others, by the
Sheriff of that county, drove out by force a
minister of the Methodist church south, Rev.
Mr Uayoes, and the same day broke up and
dispersed a congregation of the same church
while assembling for worship. The mob was
composed of whites and blacks. Rev W. T.
Dowel!, of the church north, is reported to have
instigated the mob.
Several acts of violence have occurred in this
place. Political excitement is very great, and
the feeling between the parties bitter. The
. arming oi me muitia causes great bitterness and
Ijiesatisfaotion. '
STATE TAXES.
Letter from the Public Treasurer of AT C.
w ' '
State of North Carolina
)LINA,V
567. )
Treasury Department
Raleigh, April 24tb, 1S67
To List Takers and other Revenue Officers:
Various questions as to the construction of
the Revenue law have been addressed to this
Department. I give below, in substance, my
answers, in the hope that they may be of ser
vice to officers administering the law.
The following extract from a late order of
Maj. Gen. Sickles, will show that the collection
of the State taxes must be made, notwithstand
ing the recent Act of Congress placing the
State under military rule :
"Nothing in this order shall be construed to
restrain or prevent the collection of any tax. im
post, excise, or charge ievied by authority of the
United States or of the Provisional Govern
ments of North and South Carolina; but no im
prisonment for overdue taxes shall be allowed."
I will be pleased to learn the views of any
one, who conceives that his business or property
is unduly taxed will give those views careful
consideration, and if, in my opinion, the objec
tions are just, will report them to the General
Assembly for their action.
If in any county blanks for taking tax lists
have not been received, they can be had on ap
plication to the Comptroller, whose province it
is to furnish them, and who long since forward
ed copies by mail.
Very respectfully,
KEMP P. BATTLE,
Public Treasurer.
Valuation of Real Estate. A. dies in 1860,
leaving a tract. of land to B. C. and D., valued
at $1,000. B. sells his tract for mining pur
poses for $3,000. How must the list-taker
manage?
Answer. Under Sec 28, Act for collecting
Revenue, he must estimate what would have
been the value of B's tract in 1860, supposing
no mine had been discovered. Under Sec. 29,
he will then estimate what additional value has
been imparted to it by finding the mine. Tbe
value thus ascertained is that to be returned.
In the above case B does not list any part of
this increase of value as ''income."
Valuation of Personal Property. Personal
property liable to taxation ad valorem must be
valued at the market price at the time of listing,
at tbe place where tbe property is located. See
xvev. Act, page d.
Polls Who are Laborers?- Landowner em
ploys hands liable to poll tax,- giving as wages
part of crop; he must list them.
Landowner lets his land to negroes, under
contract to receive part of the crop as rent; he
ig not bound to list them. It would be tbe
same if tbe owner furnishes team, &c., provided
he patts with tho control of the land, and can
not direct the labor of the' hands.
The question is, who has control of the land?
If the owner he must list the workmen. If the
hands have control until crop time, they aie
tenants, not laborers.
The Sheriff, when the owner of the land is
not bound for poll tax of the cropper, should
enforce the payment ot the tax by distraint of
the growing crop. He has no
right to return
aa insolvent one who has an
interest in a grow-
ing crop.
If the renter of land employs laborers, he is
bound for their poll tax.
A planter is not bound to list his manager or
overseer. Nor is a merchant bound to list his
clerks.
Employers must list those in their service 1st
April as day laborers. Tins construction is
thought hard, but tbe words are too plain for
doubt, and, indeed, the revenue bill as originally
presented was amended in the Senate by the
addition of the latter clause of the section un
der consideration, mainly to secure tax from
this itinerant class of laborers.
Household Furniture worth $325. Only
$25 is to be listed. Books worth $600. Only
$100 to be listed;
Cotton and Tobacco, &c , on hand 1st April,
1867, produced in 1865, must be listed. The
owner may retain family supplies for one year.
Shares of Stock in Railroad Companies
(except Raleigh &. Gaston and Wilmington &
Weldon R R Stocks, which are exempt, the
former until dividends exceed 15 per cent, per
annum, the latter absolutely,) must be listed at
their market value, along the line of the roads.
Money. $100 can be deducted from cash on
hand 1st April. If a man has nett income over
$500, and has the income in the shape of mo
ney on hand 1st April, it must be taxed as "mo
ney," as well as "income."
National Banks should list the shares of
stock, owned therein by residents and non resi
dents, at the place where the Bank is located,
under Sec. 11, Class 1, Sched. A,
Class 2 Sched. A. Watches, Gold and
Silver and plated ware; also, pleasure carriages
and harness, are taxable whether used or not.
It is different with jewelry and musical instru
ments. Carriage and horses used by Physicians, ex
clusively in practice, are exempt.
Salaries A clerk in a store, receiving com
pensation of $50 per month, roust pay the sala
ry tax if he receives from April 1, 1866, to
April 1, 1867 over $500. Tbe sum of $500
caonct be deducted from the total.
Class 3 Schedule A Nett income under
$500 not taxable. If over $500, that amount
cannot be deducted.
The expense of keeping carriages and horses,
used exclusively by physicians in their practice,
can be deducted from gross income.
Also the necessary expenses of lawyers io at
tending Courts.
Also "food," &c, bought by a farmer for his
hands or stock, but if tbe farmer produces bis
substance, his income from this product and his
expenses in feeding it exactly balance, atid noth
ing is to be deducted.
If a farmer give fuel as part wages to his la
borers, he may deduct the value, but on most
plantations that value is trifling, as it is to the
interest cf the owner to have the land cleared
for cultivation. House rent given as wages,
should not be deducted.
fc'chocl teachers, who receive tuition money
for the jupils taught by them, are not taxed as
having a salary, but are taxed on their nett in
come, under this section.
Gain on purchase and re sale of lands, stock,
&c, within the year preceding 1st April 1867,
must be estimated as "income1'
Liqwr Purchases If A buys liquor in New
Yoik and sells to B for re-sale, A is liable to
the ten per cent, tax, and B is not.
So If A buys of the maker in this State and
sells to B for re-salc, A is liable for the five per
cent, tax, and B is not.
Bat io both cases, if B claims 'exemption he
must prove as prescribed in 2nd clause of Sec.
3, Class 3, Schedule A., that A listed the liquors
in this State. " ;
If A has liquor consigned to him by a JN. x.
House for sale on commission, and he sells to B
for re sale, by the express language of Sec. 2,
B is liable for the ten per cent, tax, while A is
only liable for one-fifth of one per cent, on his
sales, under Sec. 5.
If A, in tbe above case, retails the liquors,
selling them to persons buying for their own use,
not for sale, he is liable to pay tbe Sheriff ten
per cent, on his sales, under Seo. 22, Sched. B.
The same rules hold mutatis mutandis in the
case of consignments by the maker of liquors
aod sales by the consignee.
The U. S. tax oo liquors is not to be deduct-1
ed from the amount of purchase. If the dealer
gave $3 per gallon for whiskey, he most list $3:
if be gave $1, and also paid the $2 tax, he must
list the whole, $3 per gallon.
Merchants and other Traders. I last year
gave the opinion that if A. purchases raw mate
rial, bestows on it his labor, and then sells the
product of his labor, he ia not a "trader" within
the meaning of the Revenue law, although he
has been decided to be a "trader" under the
bankrupt laws of England. Tbe General Assem
bly with a knowledge of this construction has
not changed tbe words of tho law. Hence I
give the following opinions with confidence :
1st. That a steam saw miller, is not taxed
under Sec. 5, Class 3, Sched.. A, on his pur
chases of logs, although after sawing them into
lumber he sells the lumber.
2nd. A newspaper editor does not pay on his
purchases of paper, &c.
3rd. A shoe manufacturer does not pay on
purchases of leather.
4tb. Nor a sculptor of tomb stones on his pur
chases of marble.
5th. Nor a manufacturer of yarns or cloth on
his purchases of cotton.
6th. Nor a planter on his purchase of guano,
afterwards converted into cotton or wheat, &c,
&c.
In these cases the articles sold is totally dif
ferent from the raw material bought. The busi
ness conducted is that of manufacturing or pro
ducing, not of "trading."
But if the business is to "trade" to buy ar
ticles and re-sell them substantially in the same
form, the person conducting it must pay on his
purchases, although he may, as subsidiary to his
main business, to some extent carry on manu
facturing. Jewellers and Druggists may be mentioned as
examples under this head, specially named in
Sec. 5.
- Merchants and other traders, who list their
purchases under Sec. 5, page 9, do not list their
capital for ad valorem taxation under Sec. 10,
p. 6, but they are bound for tax on their "nett
income," if over $500.
Bankers, Saw Millers, and other manufactu
rers, who do not pay on their purchases of raw
material, must list their capital under Sec. 10,
p. 6, and are likewise bound for the income tax,
if tbe nett amount exceeds $500.
Commission merchants in this State frequent
ly buy and sell goods as other, merchants. In
such cases they will pay as merchants under Sec.
5. W here they sell the goods of others as con
signees only, they must pay on their sales. If a
Commission merchant buys for a regular mer
chant as agent, the regular merchant must pay
the tax on the purchases. So if a produce bro
ker negotiates a sale for a Commission merchant,
tbe latter must pay the tax on the sale. But
the broker is liable if he sells for the owner of
the goods.
Playing Cards. On each purchase of play
ing cards the tax accrues, no matter how 'often
the same may be sold.
Pistols, &c Tbe tax on pistols, &c, is not
affected by the order of Gen. Sickles, prohibi
ting the wearing of deadly weapons. The tax
is on the weapon, used or worn about the per
son, at any time during the year, i e: from April
1st. 1866 to. April 1st 1867. As it is indicta
ble to fail to list after having worn the weapons,
it is the duty of the grand juries to enquire into
the fact of listing by examination ot the re
turns, and to present any offender against the
law.
If a person uses or wears about his person
weapons not his own, he is notwithstanding lia
ble to the tax.
Employers are not bound to list the pistols,
&c , of their employees, unless such employees
are their minor children or wards.
Exemptions. A house and lot, leased by
the owner, as an investment, to be used lor
a boardicg school, is not exempt from taxation.
Piants exclusively used for instruction in a
school are exempt.
The income of a school teacher, if exceeding
$500, is not exempt.
WEST IXDIA YSS;.
V ftT Hogsheads,. Iwenty-five Tierces, new
fcP WEST INDIA rtlOLASSPS
now landing, direct from Cardinaa, for sale bj
WILLARD BROTHERS,
29, 30 and 31, North Water Street,
April 22, 186T 4w Wilmington, N. C.
NEW DEBTORS.
All persons indebted to tbe esiate of Samuel A.
Davis deceased, for property bought at theAdrain
istrators Sale, are notified that I have the Notes for
collection, and payment must be made or suit will
be brought. F. S. DkWOLFE.
Charlotte, April 22, 1867. lm
L. J&. jQk.m
AFLOAT ALL ALOE.
Having purchased the interest of J. M. Sanders in the
Grocery and Provision Business)
I would respectfully ask the custom of mj friends
and the public generally. And if fair dealing
be worth any thing in the party wilh whom you
do business, all I ask is a showing. Mj stock con
sists of such goods as are usually found in the pro
vision line. S. F. HOUSTON,
April 22. 1867. Next door to Charlotte Hotel.
Flour, Sugar, Coffee, Bacon.
OrfXrfX BARRELS Selected Family Floor,
j xVHV 25 sacks country Floor,
50 barrels Sugar, various qualities,
10 bbd3, Porto Rico Sugar,
25 sacks Coffee,
7 hbds. Bacon clear sides.
For sale by
STENDOUSE, MACAULAY A CO.
. April 22, 1867 6w
On Consignment,
O BARRELS Corn and Rve Whiskey,
PC 10 boxes Fine Twist Tobacco,
1,000 pounds Durham's Smoking Tobacco, in
cans and bags, on consignment, and for sale by
STENHOUSE, MACAULAY & CO.
April 22, 186T
Just Received,
Some beautiful English Straw and Grav and Black
Neapolitan Bonnets, at
U. M. QUERY'S.
Also, tome elee&nt Citr made Boot und nii...
for Ladies and. Children, which we gnarantee as
gooa m quality ana stjie&s any toe made.
k : I ! r lOtT . . ... . rrr
April 29, 1867.
C. M. QUERY.
THE RECENT EARTHQUAKE
Iff
THE MISSISSIPPI VALLEY.
Our Western exchanges give fuller accounts of
the earthquake which was felt a few days since
at St. Louis and other places in M issouri and Knn.
sas. The St. Louis Dispatch says :
Tbe earthquake which was felt in this city
yesterday was the severest shock of the kind felt
in the Mississippi Valley since the year 1811
when the Ohio and Mississippi Valleys were kepi
in an almost constant terror for half the year.
The shock of yesterday occurred about half past
two in the afternoon. It was not generally per.
ceived by our citizens, although it was as decided
and rude a jostle as those who did teel it care
about being subjected to. It po?sessed the pe
culiarity of exhibiting itself at certain places, and
of making no perceptible signs in others as if it
were a subterranean billow or undulation that
rose and fell in its movements, reaching the sur
face only at some points of its progress.
"It cannot be learned yet what point was tha
centre of the convulsion. It extended as far west
as St. Joseph at least, where it was much more
violent than in St. Louis. It was felt also in
Kansas City, Leavenworth, and Junction City.
A 11 1 . 1 1 I 1
A luii nisiory oi me puenomena wouiu oe very
interesting.
ASTONISHING LOW PRICES.
Good Calicoes
worth 18 cents at 122
" 20 " " 16
cents.
Good Bleached Shirting worth 20 cents at 12 cents.
. . VIA . ! . mm l . n
Ladies fine Kid Gaiters
Misses " "
Leather Shoes
Boys Kip Brogana
Fancy Cassimerea
6-4 fine black "
6-4 Cloth
u
tt
i
t.
it
ii
it
2 50
1.50
2 00
2.00
10 00
12 00
1 50
75 cti.
1.25
1.25
6.00
7.00
Fine Cassimere Hats
3 00
1.50
And all other goods at greatly Reduced Prices.
We have a very large Stock of Goods and we ar
determined to sell them. It will be to tbe Internt
of every person to call and examine our stock befort
buying, as we can satisfy them they can save tnonry
by buying from us. Call soon if you want bargnini.
BREM, BROWN CO.
IV EW GOODS!
Cheaper than they can be bought elsewhere in this
city. We have just received a new stock of tboi
pretty and cheap Calicoes, Black Silk Sacqnes and
Basques at Importers and Manufacturers prices. Wt
have the best assortment of Goods now we have bad
any time during the season. We would especially
invite the attention of Wholesale Buyers to our new
stock as we are offering great inducements to tbt
trade. BllEM, BROWN k CO.
April 29, 1867 3w
CORN FOK SALE.
From 1,000 to 1,500 bushels of CORN for sale.
Apply to the subscriber at Morganton, N. C
TOD R. CALDWELL.
April 29, 1867
lm
VALUABLE PROPERTY
The attention of tbe public is invited to tbat
valuable Motel property known as the
'jrijrsiojr house,"
situated in the centre of the City of Charlotte, N. C.
The lease of the present occupant expires on the 1st
day of June proximo, and the entire Hotel property
will be for Lease or Rent ; and to a competent
Landlord, the Lease will be made very reasonable.
The building is of brick, large, roomy and was ar
ranged for the especial purpose for which it has
long been occupied.
Tbe owners intend to put the property tn FIRST
RATE REPAIR, and invite the attention of those
who "know bow to keep a Hotel" to its advantages.
There is no other Hotel in the business part of the
City to come in competition, therefore the occupant
may be.said to enjoy a monopoly.
Communications addressed to the undersigned
will receive prompt attention, and would be glad
to receive them on or before the 15th of May.
M. L. WRISTON, Agent.
Charlotte, N. C, April 29, 1867 4w
Cheap ! Cheaper ! ! Cheapest ! ! !
Has opened his SPRING STOCK, and has sparfd
no pains to make such selections ns he ieels confi
dent will give universal satisfaction.
CHEAP GOODS!
GOOD GOODS !
FASHIONABLE GOODS!
Such Goods as the people want and will suit tbt
times. My stock is complete in all its branches,
and every day fresh and attractive goods are added.
DRESS GOODS.
I offer Lawns, Jaconets, Muslins, B;ireges,Challeys,
Grenadines, Mozambiques, Tamarlines, Delaines, Ac.
ill I L L I E KY GOODS,
In every variety and of every description.
Ladies and Gcntx FuriitNlif us Coodi,
READY-MADE CLOTHING,
HATS AND CAPS, BOOTS AND SHOES,
Hardware, Groceries, Notions, &c.
To my old and numerous patrons I would say,
that I t hall try to deserve further the flattering con
Qdence which they have given me, by selling only
such goods as I can guarantee to give satisfaction,
and at such prices as will compare favorably with
those of any store in this city.
My long acquaintance with the city and country
trade, as well as with that of the surrounding coun
ties, encourages me to believe that I fully understand
the tastes and wants of those who may favor m
with their patronage, and I would respectfully re
quest a call in order to fully convince one and all
that I have only said what 1 can and intend to do.
COUNTRY MERCHANTS are invited to
examine my Stock. The advantages I can offer
them this season will fully repay them for tha
trouble.
April 29, 1867. B. KOOPMAK.V.
Land Planter.
frTS BARRELS, JUST RECEIVED A FJ.VR
SPlV Fertilizer for Corn, Grass. c.
HUTCHISON, BURROUGHS 4 CO,
April 29, 1807.
KEH GOODS! NEW GOODS!
$. 13. iTIEACIl
li now receiving and opening bis Spring stock of
DRY GOODS,
comprising every article wanted by tbe people,
bought for Cash, and since the great decline in good,
I keep constantly on baud all kinds of goods, vizi
Dry Good?, a general assortment.
Yankee Notions, "
Hats aud Cape, " "
Boots aad fchoes, "
Wooden Ware, "
Leather of all kinds,
Hardware, Cutlery, Gum, 4c.
Groceries of all Kinds,
Consisting of Bacon, Lard, Hams, Sugar, Coffe;
Fish, Flour, Meal, Pickles, Ac , 4c.
I will sell any of th above very lor. All I
is a call from any one bpfore purchasing. Vj aott9
is, quick sales and short profits ,,.
April 29, 1867. S. B. MEACIM
ROBISOIV & GRAHAiHt
FASHIONABLE TAILORS.
Will do Cutting at old prices, vix:
Homespun Coats, - - ceDt"
Rock Island Goods, - - 75 ' .
Pants and Vests, ' - -Charlotte,
April 29, 1867 1?