THE GrREENSBOROUSH PATRIOT.
i
7p
1 1
Volume XXV.
Written for the Patriot.
in
SUUTHEKN FREEDOM.
BY IIAHHT HALL.
Friend after friend depart!.'
Who ha not lout a friend V
THE GUILFORD DIXIE BOYS.
WILLIAM W -III V, I iN SIKH.
ii t field -h.t'.l ' 'amr. Rhett was bro-
M i. hiM Dr. Tutm-r. who had charge of it, was
I ,rec-i I t . report hirnndf for duty to r.ur re gi mental
-iii:.4ii':.' . .ill, who wen-ton -i c Vt t' join t ). fi r
r ri. ini'. ktereeni to irenrral hospital. Of this
i.ornt . f a young SiUe.
W.iniu ahingon was born in (Guilford county,
N-.rt:. '. r. I inn. on the -7th of December, 131. He
.- . i, Mt . .Nathan N. Sike. Hi father i a gen-
. :ith i "u.k'.l meaim. hot hi son, William, was
! .t.it.'.f. ti 'ujf h to ree ivf t rcictable knowledge
!!,. vt ; n i ulm Unguage
Ii i.Kih l,c ws quick tempered and ot strong will,
-till ).e hud learned to bridle his tamper and to
out 1 ;h.it Mil. lie lived like one who did not
i fi-i .t it .ill ol lift? to 1 1 v- . lie endeavored alwayn
i ft toward hit fellow-mt'ii witli correctness aut-
rn.r j.,oj riefy. lie talked freely with me un more
1 1. o flit- h ch-i'.n about the duties of lite, and he
s-. .. 1 ii it only to know t hern well, but even to man
.i .lmj.o-it t tt mid a deirr to tlo them lully and
f.ntl.!oi:y ' w.i riot m-Mi-Ii, he ti'rove to tlcsa
a 1 v h i .rriif w .'hin the -onij.u-- ofhii influence
II' i' a shoemaker by trade and he was an i-icel-i'-r.'
m ' . i k ii. t r. for thj length of t irne had been so em-
I ' I 11 it Ii.' pii.rnpMy dropped his awl and his
i-', .vl.t n j , e heard of the threatened invasion of
.i r r i t . ry by F.inioln's nrTny He came o:i with
('
ii is a r nut an 1 wui not witli us when
n l.d aimv of Scott and .McDowell win de-
I- i
II.
I
,o I i. . .',!
d i "W ii rhoioe :in ii'si-tant of Mr. Homdy
o. l.m d"i artnu.'iit ai t'juij. Rhett, until he
. i, -. k I In iv ii. difficult position to fall
i : .i I ion to iill in it oiiinn,y, o various are
i . iihI -o loir-lure 'lin' to be suited.
i i-
h
:L' i.-i-lo! -oldi.-r. and wherever he was
.'in'.! i - diity, I"' laltoi.'U to discharge it con-ci-
. ly .ii"' -.iti-fuMi.rily
i k ,i m . t du.glv ill from hi-. hit cc-i. fi nc mc n I .
liii.iitr w-i'fli"! lit i o-cly. and did nil he
I : i ,i- ht i fioikiiii d under hit care
' t -'i i : . . j 1 1 . I i oiu t lie d-i y he left for the gen
ii i'h , t'ooiih, he wi not dintailt from lis
. t'.-'ti titiy null -", I did not hear of hi fate,
! ; - ' '-other, the Her. Mr. Sike. i-it-.i my
ti !h. I i ' of Uctolicr in search of him, a
I'! ti.,yy 'wo month". We Ink 1 made iti'iiiry
I.'!.''1 I'm-' t..r m Muri.ia-a- to where hf
tit. '' o ' i ! i in v c i le irn. I rom lint ca-e, it
' h :n how 1. ,.,f u ii i r?relt'i ;k manner
-i- h
iiiu! i!t in 1 1 ii.eiit wik- conducted Some al-
l"w i! . ,. i , , i I , in i e .-r the rude atrl inijierff. t
i. i. - ii i i he i ir ii ir It i ai ttueiit . hut ft ill it
i! I li i.' e- -! oiily h -iit-h' 1 khoi nod troulde to
i- ie)'t i . irei ; ito' -'t r, It' io wliieu every rdfi-
i ' - - 1 I I 1 1 1 1 it t lie h'-rt : tin ut s ol hitmen.
! '. I I I, ' II It '.V d .)! at t'llt:i' tiiln.er, the
I'1 ii .vim - iiiniiii l fi Jluiu'"i.i.s ikinl, ihcnce,
ii'ei i oui i in-line, v here" he l.urucd that
In" lio 'I ii ii-i de'kd and tlnkt he had died there on
toe 1 I. ..t Sr i..n,l.r, l-'.-i, id tyihoid lever. He
'on- vm ot.. in,. it, , ihiki j-Uce : "While I weep
ii 'i'..ii tore, yet tii.rv are two rircutn.taiice-'
I :iii
k" I
hill I:
Ii . , l-I'l-
.' .'!
e . I ir-ii an I u'ieite-i, I trust he wa
lie. in I. t i- lolly, he died :i martyr to
liberty and !h nhtH of 1 1 i eouniry. '
1 i a' w,. i ,-t, ohn' refli'i Non We dicovered
ti ''I.. i..- :n hi life up- .MM-tcot with nn h a hope,
'' ' " - ti i '!"ii I.', i . hi i-i'iin mi l, i;ii'iiet ionah'y, a
i'" ; ' , ti ii" io I :i lt d
-r o . 1'1'i.ki
' "i i ot i iy 'he ,' t!i t.l' Septeinher, IS'.'J, we
wei. ' r i ii i - 1 1 e,l 1 1 - - in ( ;iiu p I i it t e i.ilen where the
' I 11 t i J N U hiu fun and l.oyd and my own
i ' ' ' ti it in i .nr. i ti liie Mtma-'.iii ti.'ip llailioikd. to
1 - i -o .. i 'in. I in i'ht nt 1 hori -uhlare Station in
u il'oitn 'Mihiy. V-i , t...n witikf to Mr. John
' 'ji'-'in. 'I ! mi tl.t r eoinpikiiii'H of the rejri-
! ot ol, hi- h. 1 1 t. ol - n ,i ile nl.ove n IM-iir l'.roikd
I. ,ii S' l...i nt t,e we-t (Iilriklire to the (i:ip. tur
,i . i i-i ilie I tiil.ii.'i iii ei'Miplimeiit of the Hon
1 ii -lii't i Ti e country ciit ft us wa-. hilly,
i -k. I hi'i'ili;. . hi I t'ceeditik.'ly pu lure- (lie and
i i ' io'.' ' I -o ii. ' ir were we to the Cull Hun
M ot i no. Ti h i. -:.,'i'low, iloep and cooling, rented
'J "M 'i. iic;ii'. i ! rii most of i h e a ft e rm mn . .Near
i . i r l,r 1 1 ; leu, i - ,.f e . r:il wealthy and Wor
' 'i '-. v I.- .ecei ked a- many ot our -ick as
1 - -I I io'.. tin n oksii lii-i,.i"i and furnished us
i i' . w hi ie , : In r vkeie coiutiitikt'ly quarter
' I il I I "il to. I Ik ol I he 4 :t kk :l- t he Cf lehratt'd
' ' ' 1 kkl.ico lii-fi from ttie iiiouiitaiii-Biiie
i i" I. n.t'kh lu-hklde, t rk-ial ftreaiu.
' i: In ' i t i o em I' kiiee i o t iie pa's and in it,
I i ti i- i.e. ti.iee sluty, -tone tiuildiliir, the
t ' mi. i h.ipm.m and which he
allowed us
'. t.el.t.ii
o - till I ol
" '- 11 t ii C
Io
pii'kl. ( siow e'oblk!, a
l'ams, who k is liorn in
iv of I S , k as 'yini;
i M
W
in
I - ,.' i ii j .ill
I ii i kk 1 ! I ,
I" ut the ii.tdd'.c of September.
the no asles and. before he
t '-ok ci Id and pas.e l into ty-
oliut I many ilajs with hi
t ,'l i ' . lluj-t o S-nt ly , other W iC
i.'. I h ive recovered from the
Me J..l!el o'l II tUtU.el
i, 'i i I i i ii w raring, atekv days
i I l I, I
- -, , . I,...
II.- a. ;
i ' i i i c : i n t io have dene
I t.eii
. mi';'.
a!i -get her we'd,
a ft i r In-? death.
- I
i u
i
:.e. I, ami
I. I., t th,
at lltl.es. hit
nio-t aeuve.
'i,
i e 1
t
i -i ir.ornir.ir t Ins l.fe.
I :i t ,m t :i
. . i ; ' I . I :
w it li t:ii hy -i.'ian-. d'liev
Ilia: he w k out of d.inirir.
I.
.tn free f t 'fn ii-vi r. they !;; ui to a l
i' aii i I i hi. I k I o strengthen iutii up
ihviHii-e which preoueed .,is sick
. iiet i ful and I "ke I like he wa-
t i hut to our ii.uck surprise,
'i t!i. i afternoon, the lst if
'c I of a i-c iou.- hemorrhage of
" s'raiT t.e I t irctitustanccs
i . i . it. . t
I
' sc-jUi'titlv, he gave
. .1. Vl-Hi kkiiat.kv; ulJ ,lo ,
vt. t, i-l. , r wi re N4 ur-.iy d.tli lent,
i m i 'l. to in rrae hi- lii,Li.r,i i
1.
" I mttured, quiet, ret'uir.g. '
ke i. i was he t' tid .f labor ir society. '
i oiii,; uj, to i he li.e ot a tanner, and was a
k i t
i r in hi laiior - iicihborluod.
". he w is always dutilui and respectful,
ve a irue In ii' on the two icca.ioi.s in
ur ;tk-iu.vut i.ad iioir.ed and brtssted the
i enemy's guns. He loTeJ his natite South, wai
! esger to defend her institutions, and only crated to
I pcrihh, if peri.-h he must, on the field where he could
' mt fntnan worthvofhif steel. His remains
now repose in the grateyard of Mount Pleasant in
the eastern part of the county of Guilford. Blessed,
honored he his name!
Kill KB.OTHKRS.
"Thy spirit of heroism is stronger than thy
hody," has been fitly and aptly remarked of noajay a
young man who has gone forth to the tented ne
ince thii war has been waged against the South. Of
none could it hate been more truly spoken than of
Mark I'.rothers. He was not only feebly constituted,
hut ijuiteyoung- He was born in Guilford county,
on the 10th of December, 1842, and was, consequent
v onlv n. litt! turned of his nineteenth rear. But
hia ardent lo-e of his seotion and his proud youth
ful spirit urged him, to action and duty."
Hit father is a farmer, and reared Mark up to
the life of an agriculturist; but, unlike some parents,
he did not wholly forget, or neglect his son's edu
cation. WheneTer an opportunity offered, Mark
was sent to the public schools, where he learned the
ludimentx of his mother tongue. Though he was
not very far advanced in his studies, had he not
entered the Confederate ser-rice, his father designed
keeping him at school, until he became a good Eng
likh nebular.
Mark was a boy of a most lovely and fascinating
disposition; and his life, like a little rirulet gliding
with cilrcr current noiselessly through a terdant
savanna, moved through the green yalley of youth
into the vast ocean of eternity without a ripple or
murmuring sound. He was too amiable, too quiet
and too unobtrusive to hare a single enemy, or to
have cTused even a par.g of sorrow in a human breast
by ri.'u.-on of his conduct. He was so evenly tem
pered, that he seemed always to be happy. No dis
appointment could unduly depress him no good
fortune ck er too much elated him. His cheerfulness
danced like a sunbeam; andhe went to the discharge
of his sldier-duties with the same joyousness that a
school-hoy hie to the play-ground. And notwith
standing hia youth, on occasions when danger threa
tened, he lost not Lis self-possession and modest
heroic fnrnness. At Bull Hun and Manassas, he
star d the molten holts of death full in the face with
out apparent fear or quaking.
At length, consumption, that most deceitful of
e irthly m iladies, marked him as its victim, though
he was yet not nineteen years of age by three or
lour months- lie lingered for several weeks in
camp; hut tailing to improve there, the surgeon sent
him to the newly established hospital at Front Royal,
a handsome little town of about fifteen hundred in
habitants in the bosom of the blue hills west of the
Hidgeaud near the banks of the Shenandoah where
" The whimpering air
Setuls inspiration from the tnouniain heights."
There he received the kindest attentions from the
ladies, who vied with each other in their efforts to
alleviate the sutferings of our tick soldiers. But the
gentle nursings of disinterested friendship could not
slay the ravages of that fatal disease. On the night
ofthc'.Mh of October, his father, Mr. Elbridge
l'-t others, reached him, hut only to witness his re
lease from his protracted earthly afflictions. On
the second day after his death, Mr. Brothers started
with his son's remains for North Carolina, and now
his body is returning to its mother earth in the
graveyard yf l'leasant Union in the eastern part of
the county which gave him birth. Sleep on, gentle,
heroic soldier-lad'.
t'utlve Department JVorth
A Ciirolina, .Adjutant General's Office, (Militia,)
lUleigh, July loth, Istid General Order, No. 16.
I. In compliance with an act of the recent Legis
lature, ('ommandirij; Orlieer of the Militia are order
ed to enroll as a GUARD FOR HOME DEFKNCE
all white male persons not already enrolled in the
i-ervice ot ttie Confederate Mates, between the ages
"f I : riii .Vt years, includius foreigners not natural
ized k ho have been residents of the State for thirty
days before xai I enrollment.
II. There shall he exempt from the operations of
thUurder the Governor, the Judges of the Supreme
and Superior Courts of Law and Equity, Members of
the General Assembly, the Officers of the several
Department of the government, Members of Congress,
Civil and Military Officers of the Confederate gov
ernment in the State, tho Ministers of the Gospel of
the several Religious Denominations of the State,
chnrge l with the duties of such ministry, the high
Sheritl and Clerks of the several Courts of Record,
and the I'uMic Registers in the several Counties.
III. After enrollment, the men enrolled Bhall be
li i led into Companies of not lees than seventy-five
men. nor more man one nunlreJ, and shall proceed
to elect their Company Officers. The certificates of
such elect icn will he forwarded to thisOrlice with the
p ikers ol enrollment, in order that Commissions may
lie i-su'd.
IV. Oilicers of the Militia will be enrolled lor
Home Defence, and their Commissions, when called
into kerv ice will be mspeuded only during the period
of -Mich M-rv ice.
V. This order is not intended to interfere with
the enrollment for immediate service, those between
the ags of lit and -Io years under Order No. 13.
My ot der of Governor Vance :
DAN' L. G. FOWLE,
i''--w Adjutant General.
Uliniti uy . Ranway from the subscriber on
the night of L'ttt h instant a neero bov named
lRtWN. The hov is by trade a shoe maker.
liired him the fust of last January of Augustus Holly,
I i.erue county. Me is about Ito or 00 years old
he is very black, spare made, white eyes, and one of
hi ankles snows I lie ctiects ol a senout sprain. He
walked last year at Thomasville, and it is probable
that he is lurking around that place or is in the vi
cinity of HaUigh. Any person apprehending the
s i; i ncgiowm be unably rewarded tor so doing.
J. M. HUGHES,
iV.'-.Tw Greensborough, N, C.
I r'Ht Sale ol Fine Tobacco. On
Wednesday the V-Hi, and Friday the 14th of
, xugu.si, im,, i ysn iellat public auction for cash
(Cotnedrr:.t Money) a large lot of LEAF AND
MAN I'l'Ai Tl'RF.D ToRACCO, 10 hogsheads of
' b ai robin c . at Madi son, and 1'tO boxes, more or
less rttanutjcturetl. and a large quantity of leaf To-
I ac o at Martin Chandler's tactory in Stokes
"iinty. Sale at Madison the I2th,and at Martin
4' ti.nt.tliT s the 1 1th August.
, -':h J. MTEITIL
rlnsron Your Hide! You that rant
II th. in : tailed cheap. 1 expe t to tan all hides
iot the o -pecicsi for one -third, and give the owner
1 ot the hi l. s the privilege to buy the whole when
t ti tied 1 also desire to buy hides at the highest
mat Ki t rues. ' D. 1". FOUST.
ll!V 1
'J-tf
P
OlttCYlllc
ArNcual and Armory,
June 20Ui-. 1SC3.
WANTED,
1 Goml I'.'iack Smiths.
1" Good Machinists.
s'e tdy employment and good wages will be given,
n 'y to Maj F. L. CH1LDS,
"'-,,w Commanding Officer.
rpaMoi lllK. My Shop isfiity yards north of
JL Kitnkin J: McLean t old storehouse, where 1
invite my tiiend and customers to call as I inteid to
cive otisfaction to all who call on me. ESPECIAL
ATTENTION GIVEN TO GARMENT CUTTING.
Prices in accordance with the times. Call and see.
14-tt A. D1LW0RTIL
I locket-book found. A few days ago,
1 found a pocket-book, near Buffalo Church,
containing a um ot money. The owner is reques
ted to come lorward, and identify the same, and pay
f-r this i.t ice. W. P. HUGHES,
i''.'-3w Greensboro' N. C.
GEEENSBOEOUGH,
Synopsis of Decisions
Had by tht Sterttacy of the Trtatmry, Under the Tax
Lawt.
Auctioner8 are Dot liable to pay upon
ales made for a dealer who is registered
and taxed and at the place of business of
such dealer. Auctioneers are required, with
this exception to pay a tax of 2 per cent,
on all sales made.
Accounts. Open book accounts are to
be taxed according to their true vaiue on
1st July, that the value to be ascertained
by the Assessor in tho best manner prac
ticable, nnder the circumstances of each
case, by the oath of tho tax payer and any
other availrble evidence.
Assessors may be recommended, but
cannot be appointed by District Collectors,
as tho power to appoint such is confined to
State Collectors.
Articles taxed by Sec. 1st If any of
the articles taxed by Sec. 1st of the. Tax
Act are sold by any person or firm whose
business is required to be registered by
Sec. 5th, the proceeds of suoh sales will be
subject to the same tax as that imposed
upon the sales of other articles by the same
establishment. That is, the payment of
the ad valorem tax of S per cent, upon such
articles, does not exempt the proceeds of
sale afterwards from the tax of2i percent,
under Sec. 5.
Bankers. An insurance company, in
receiriNg and paying out tho revenues of a
State University, is regarded merely as a
disbursing agent, and not as a banker, and
is, therefore, not subject to tho tax on
bankers.
Bonds The interest on Confederate
bonds is taxable as income under Sec. 8,
Act 24th April, 1863. (See credits.)
Brokers are taxed by Sec. 8 upon their
commissions as income. .
Cattle. B. Sec. 19, the value of all neat
cattle, horses, mules and asses, not used in
cultivation, is taxed 1 per cent, to bo re
turned on 1st November, and tax paid on
1st January next.
Cotton. No value is fixod on cotton by
the Department. It is the duty of the per
son holding tho cotton, when he makes re
turn, to return it at. its true value, according
to quality and tho locality in which it may
be situated. If oo low a valuation should
thus be placed upon it, in tho estimation of
the Assessor, it will be the duty of that
officer in each particular tax district, to
place such value upon it, as tho same quali.
ty of cotton would demand in that market,
under ordinary circumstances of sale. That
is, under circumstances of voluntary and
onforced sale. Tho same rule will apply
to the articles of wool and tobacco, as well
as to every other taxable article Cotton
of the growth of any year prior to 1SG3, in
tho hands of manufacturers on 1st July, is
liable to pay a tax ol 8 per cent. Manu
facturers selling their own fabrics by the
pieee, and other articles, are subject to be
taxed as wholosale dealers. Also, to pay
tax on their income and joint stock com
panies and corporations to pay certain por
tion of anual earnings set apart as dividend
and reserve fund, according to tho per
centum yielded on tho capital stock.
Cotton io Confederate States, hypothe
cated for goods in Europe, is liable to tax
under Sec. 1st. Th goods 60 obtained,
that is, their gross sales, aro also liable to
2 per cent, tax when sold in tho Confed
erate States. If first sold by an auctioneer,
wholesale dealer, or commission merchant,
the proceeds will be chargeable with 2J
per cent, tax, and an additional 2 per
cent, will bo paid by tho next porson soiling
and so on, until thoy reach tho consumer.
T'he net profits mado by each business,
porson, or firm selling them, will al60 bo
taxed as incomo under Sec. 8, if tho income
of the seller, from all taxable sources, cxi
coeds $500. Cotton factors are commission
merchants in contemplation of tho law.
Commission Merchants and others tax
able uncfor Soc. 5, Act 24th April, 1S53.
Tho specific tax is for tho year ending illst
Dec, 1863; and tho liability to pay tho
per centum in gross sales or profits attaches
from and includes the 24th April, 18G3, tho
dale of tho Act.
Credits. Sec. 1st, taxing credits, is to
be construed in connection with Sec
taxing incomes. The'Rcheme of tho law
ifi to lay an alternative tax of ono per cent
on capital, or 5, 10 or 15 per cent, on in.
comes. It is not designed to tax capital
and again the interest; and this is the idea
conveyed by tho low when speaking of
credits "upon which tho interest has not
been paid." All interest received during
tho year 1863 is subject to incomo tax, and
no capital tax is, therefore, designed to be
laid upon tho credits producing that inter
est. Tho rule thua furnished, it follows
that tho ono per cent, tax is not laid on
credits upon which tho interest has been
paid and due up to the 1st July; but when
the interest hasio? been paid, tho tax falls
upon tho capital.
" Value of credits" is construed to mean
tho principal and interest, if not paid, of all
solvent credits, and the estimated value of
credits that the holder will swear aro cot
worth the principal and interest. "Credits
employed in a business tho income of which
is taxed under the Act aro exempt from
tho capital tax of 1 per cent. To bo emu
lied to exemption the credits mutt form
part of and bo exclusively usod in carrying
on tho business, and the monoy derived
from them must also bo so exclusively used
when collected. In case of Confederate
and Stale bonds and stocks, where the in
terost is payable at stated periods, and has
been paid up to the last 6tatcd period when
it fell duo, and the 1st of July intervenes
before tho next stated period arrives, the
credit is not taxed as capital, but the whole
interest during the year must bo returned
as income on 1st January next. Credits in
cludoall unliquidated demands, such as
open accounts duo and unpaid, which are
to bo taxed according" to their truo value,
at July 1st, 1S03.
Currkncy. Tho words "other currency"
as usod in Soc. 1st are construed to mean
all individual or corporation notes issued
for circulation and irenerallv r..rpived and
U6ed as currency or a medium of trade in
any community "in the Confederate States.
Distillers. Allnersonsor nartnershios
who distil or manufacture spirituous
liquors for sale, are distillers within tho
meaning of Act S, Sec. 5, Tax Act, and
whether they distil exclusively for tho Gov.
ernment on contract, or lor others, aro ha-
ble to the taxes imDosed nnnn distillers bv
the Act.
UST. C, .JULY 30,
Where a person is eniraced as a reerular
distiller, he is required under Par. V III,
Sec. 5, to register as such, and to pay the
specific tax ol $200 and 20 per centum on
the gross sales. He will be authorized to
sell all his spirits without making any
other registrator paying any other tax
upon sales (always saving and excepting
the tax on net incomo.) To distill fruit for
ninety days or less is the lesser privilege,
and is mereed in the greater where a ree"
ular distiller distills fruit; therefore a regu
lar distiller registered as such has to play
no additional tax for the privilege of dis
tilling fruit but he may,on the contrary,
under his registration, distil fruit or any
thing else, and the spirit derived therefrom
when sol is subject talhe 20 per cent, on
its value just like other spirit:. But those
who only still fruit for ninety days or less
pay only $50 specific tax, for the timo so
engaged not to exceed ninety days) and
50 t ents per gallon for the first ten gallons
and 82 per gallon on all spirits distilled be
yond that quantity.
Dwelling Houses, -&o. Every person
owning houses or building lots in a city,
town or village, if not .. actually rented to
another, whether occapled by himself or
not, will be required to pay an income tax
upon the estimated annual rent. This does
not apply to uncultivated lands in the
country. The Act does not tax the esti
mated rent of lands nTJt cultivated, or
dwellings or other buildings not in a city,
town, or village.
Eating Houses. If a steward's hall, or
boarding house, for pupils of'a school, be
longs to and inures to the sale use and profit
ot tho school, it forms a part of tho income
of tho school, and is not taxable as an eat
ing house. If tho principal of a school, not
being the proprietor, but receiving a stat
ed salary, keeps a boarding house for pu
pils on his own account six or more board
ing with him, then he is deemed to be the
keeper of an eating house, and taxed ac
cording to the class of the house to be de
termined by the amount of estimated or
actualannual ront.
Gambling Houses. The income and
profits of gambling houses not being ex
empted by the Act, are subject to their tax.
This does not legalize or license gambling.
If a tax-payer holds, on the first of July,
a sum ot money, he is bound to roturn the
amrunt, and pay thereon a tax of one per
cent. This law does not inquire how he
came to possess it whether by lawful or
unlawful practices. He may have stolen
it yet the receipts by the Government of a
tax thereon would not legalizo the theft.
Income. Persons returning income,
should return income and profits derived
from every investment of labor, skill, pro
perty or money, and the income and profits
derived from any source whatever, except
salaries. Tho interest on Confederate bonds
is an income derived from the investment
of money and therefore is taxable. So is
the interest on interest bearing Treasury
notes. Income from all sources, with the
exceptions specified in the tax act ebould
be returned the assessor. YYheu a joint
stock company or corporation reserves tho
portion of their annual earnings set apart
as dividend and reserved fund, and pays
the same to the collector, as required by
article 0, sec. S, Tax Act, then the dividend
paid to tho stockholder shall not bo esti
mated as a part of his income lor tho pur
pose of taxation. Interest bearing Treasury
notes being currency are taxed one percent
by sec. 1, excluding the interest which is
taxed as income.
Incomo and moneys of schools, colleges,
&c., are exempt; if tho teacher is proprie
tor, the incomo and moneys derived by him
from tho school aro exempt. But it he is
not the proprietor, but employed at a salary
his salary, is not exempt u apovo 1,000
per annum.
Liquors sold by commission .merchants
for others pay tho same tax as other goods.
But regular wholesale or retail dealers are
prohibited from selling liquors, under their
registration as 6uch, and if they sell liquors,
will have to do so under separate registry,
paying tho tax of five or ten per centum,
as tho case may bo.
Manufacturers of saddlery, harness,
&c, and dealers in same, selling artillery
harness to the Government, decided to be
wholesale dealers, and liable to registry and
tax as such.
Manufacturers of all goods, wares, and
merchandize, whether of foreign or"domes
tic manufacture, aro liable to a tax of2i
per centum on their sales. Therefore, nails,
candles, cotton and woollen goods, cotton
yarns, flour, shoes, boots, hats, clothing,
and other articles of domestic manufacture
aro subject to the tax, whether sold by the
manfacturers themselves on their agents.
Manufacturers of firearms for tho Gov
ernment, who sell to it under contract, aro
deemed wholesale merchants orleMers un
der tho act, and taxed accordingly. The
income derived from the manufacturing
business is also taxed by sec. 8, Tax Act.
Merchants Commission. Par. 12, sec
5, Tax Act, only exempts the sales of agri
cultural products, when sold by commission
merchants for the producers themselves.
The sales of negroes, whether sold lor tne
persons who havo raised them, or others,
aro not exempt.
Vim Stori's. Rait, winos. and all the
wi . w 7 1 1 .
erated section 1, and
agricultural products of the growth of any
year preceding tho year 1666, and not nec
essary for family consumption for the unex.
pired portion of'th year, subject to a tax
of S tier cent. It is'immaterial in whose
hands they aro found on 1st J uly ; the per
son then holding, possessing or controlling
them, is bound to return and pay the tax
on them.
Officers. Under 39th Section of the
AKsecsmcnt Act. no person is eligible to any
nf thrt ffino onnmeratod in tho Act unaer
fiir nf fnrtr nnlfHS ho comes within
one or the other of the two classes of per
sons Darned in the latter part of tho Sec-
tion. I'orsons unaerineage ui iui i; .
i havo furnished substitutes, and who have
: not l.nnn disabled In tho military service,
or der-lnred unfit lor military duty by the
! proper board, are not eligible. Neither is
! anv nerson under the ao named eligible
unless he is within one or the other of the
i exceptions.
Produce. The proceeds of the sale of
I produce consigned by the producer to com
mission merchants, ana sotaior auui.i w
the nrn.lnper aro not taxed
1 Rvt-1-hv.j A nerson owning taxable
1863.
property in a State other than that of his
residence must see that it is duly returned
in the Tax District where situated he
may make the return in person or by
agent, but he cannot make the return to
any officer of another State.
Salaries of Ministers of the Gospel and
Teachers are taxed under See, 7 of the Tax
Act, if they exceed $1,000, unless the min.
ister is employed in the military or naval
service of the Confederate States, in which
caso his salary is exempt.
Any person, other than those mentioned
in the exceptions in Sec. 7 receiving two or
more salaries from different sources,
amounting together to more than $1,000
fer annum, though each salary may be
ess, must return the aggregate and pay
tax thereon.
Slaves. The estimated value of the an
nual hire of all slaves, not engaged in the
cultivation of farms, or some other busi.
ness, the profits of which are taxed as in
come, is also to be taxed as income. And
this includes all house and body servants,
whether in town or the country, gardeners
cooks, nurses, &c. If negroes be engaged
partly in household and partly in planting
duties, it will be proper to include tho value
of partial hire for household work.
Stocks and money credits sold by auc
tioneers are liable to a tax of one-fourth
of one per cfentum on gross amount of sales.
No tax upon sales of such stocks, &c, when
disposed of at a private sale.
Sugars impressed in the hands of com
mission merchants, and the prico thereof
fixed by commissioners under the impress
ment laws, are liable to a tax of 2$ per cent,
on the sales theteof to the Government
such sales, though under impressment, be
ing legal sales to the Government. Where
sugars or other property is seized by tho
Government, the sale is not effected until
the price thereof is fixed by the Appraisers
and paid. It is the payment which con
summates the sale.
Tobacco. All tobacco, manufactured or
unmanufactured, grown prior to tho year
1863, is taxed 8 per centum, by sec. 1st,
Tax Act. The manufacturer of tobacco is
not considered a producer in the contem
plation of the law, and commission mer
chants are liable for the 2$ per cent, tax
upon sales of tobacco for tho manufacturer.
Valuation of Credits. The value of
credits means the principle and interest due
to July lstadded that is, if the credits be
solvent. If they aro not solvent, the tax
payer will be required to so stato under
oath, and they will be valued according to
the best evidence tho nature of the case
will admit of by the Assessor. All taxable
subjects, whether capital, property, income
or anything else, must be assessed and val
ued according to their value in Confederate
Notes. If tho holder of a credit refuses to
endorse his willingness thereon to receive
Confederate Notes in payment of such
credit he thereby proves that he values it at
a higher rate, and according to tho prov
isions of Sec. 24, Assessment Act, in that
ca6e it will be the duty of the Assessor to
regard the credit as representing so much
silver or gold and to assess it as be would
silver or gold coin at its regular market
value on 1st of July. If, however, the
holder will endorse upon such credit bis
willingness to receive Confederate Notes
in payment, it shall not be taxed at any
higher rate than tho amoantit may repre
sent in Confederate Notes.
Wool produced in 1862 is to be taxed in
kind ; and tho farmer is not priviledged to
commute by paying the estimated value
thereof. Tho product of wool produced
any year prior to the year 1S63, pays a
tax ol 8 per cent., ad valorem.
Tho Sixth N. C. Begiment.
Tho Raleigh Progress publishes tho fol-
owing graphic letter, addressed to Gov.
Vance, by a member of tho thrice glorious
Sixth Iiogiment. Tho letter was wrttton
by an officer of the regiment, and a gentle
man of unquestioned integrity.
In Bivouac near Hager6tovn, Mi.,
July 8th, 1808.
My dear Governor : Excuse tho ne-
cesity of writing with pencil and tho famil
iarity with which! address you but mo
ments aro precious, and whilo 1 am yet
spared I must hasten to perform a sacred
duty to you as tho honored head of North
Carolina, and to her bravo citizen soldiers,
especially those under Maj. Tate's com
mand, lhe great reason lor this is the
fact that it was North Carolinians only, who
succeeded in entenng the enemy s works
at Gettysburg that our Brigade Comman
der was slain, and we have no friends who
will tell of our success on tho night of the
2nd July, because'all but the Gth liegiment
failed.
Our Brigadier General Hoke, being ab
sent wounded since the battloof Freder
icksburg 4th May -Col. Avery was acting
in his stead. Lt. Col. Webb, absent in
Virginia sick, left Mai. Tato in command
ot the 6th, in the Pennsylvania campaign.
Let me say at once, that we desiro nothing
and wish no notoriety, but we do want tho
glorious band of veterans in this Regiment
to be appreciated and honored at home.
They are rapidly passing away, but North
Carolina will have reason to point with
pride to their valorous deeds.
On tho 1st July the Confederate army
made a general attack cn the enemy post
ed in front of Gettysburg. Of Early's Di
vision, the Lousiana and Hoke's Brigade
were advanced to charge tho enemy be
hind fences. It was rapidly dono (as is
our usual fortune, immediately in front,
there was a stone fenco,) and the enemy
were driven before us through the town to
their fortified hights behind. In thjscharge
we lost a number ,of gallant offcers and
men, more than the balance of tho Brigade,
and captured a battery near the fence. This
battery will bo credited to Early's Division,
see if it don't. The Virginia and Georgia
Brigades were held in reserve. Next day,
2nd we were ordered (Louisinia and N. C.
Brigades) to charge tho heights. Now it
is proper to state that there aro a series of
heights there, upon which the enemy had
bee driven from all around. Longstreet
charged on the West face and was repulsed
and our two lirigaues were, latein trie
ning, ordered to charge tho North iront
and after a struggle such as this war has
furnished no parallel, sevonty-fivo North
Carolinians of tho 6th liegiment, and 1
Louisianlans of Hay's Brigade scaled tho
Number 1,260.
walla and planted the colors of the eth
North Carolinia and 9th Lioosiania on the
guns. It was now fully dark. The enemy
8u lth a tenacity never before display
ed by them, and with bayonets, clubbed
musket, sword and pistol, and rocks from
guns 6d kighU and siUnc the
In vain did wo fend to the rear for ion.
port. It was manifest that we could not
hold the place without aid, for the enemy
were massing in all the ravines and ad
joining heights, and we were there, fally
half a mile from our lines. Finding the
enemy were moving up a Jine, our small
band of heroes was ordered to fall back
from the crest to a stone-wall on the side
oi me mu, where we awaitod their coming
Soon they came over the hill in pursuit,
when again we opened fire on them and
cleared tho hill a second time. Very soon
we found they were very numerous in the
flats in our rear, and now arose the ques
tion of surrender, or an effort to retreat.
There was a calm And determined resolve,
never to surrender, and under cover of the
darkness, we were ordered to break and
risk the fire. We did so and lost not a man
in getting out.
On arriving at our lines, we learned, on
inquiry that we had not been supported,
because it was not known that we were in
tho works. Our regiment was the only
one in the army of Northern Virginia
which did go in and silence tho guns on
those heights, and what is more, if a mn
port of a brigade had been sent up to us,
tho slaughter cf A. P. Hill's corps the day
following, would have been saved.
o sun number 300 men. Col. Avery,
a gallant officer, fell in front on the heights
mortally wounded. He died 30 hours af
terwards. ,
This hasty scroll I write to you, as an act
of justice to the men before 1 pass off, if fall
I must. Wo will have an eneacrement here
or nearer tho river in a day. or less, per-
. m r a
haps.
This regiment has had a reputation, you
know,amd I fear no harm that can come
to it while any are left, but it is due to the
noble deadr as well as the living, that these
men bo noticed in some way. I assure you
this is no sensation or fancv nicture. Such
a fight as thoy mado in front and in the
..! . . ..
lortincaiions nas never been equaled. In
side the walls the enomv wereleft Ivin in
great heaps, and almost all with bayonet
wounds, and many with skulls broken with
the breeches of our puns. We left not a
living man on the hills of out enemy.
i write tnis now, lor lear I will not have
time to writo at leisure hereafter. With
your sense of propriety I neexl make no
apology for this letter. It has no form,
beginning nor ending, but is a simple story
badly told.
All we ask is, don't let old North Caro
lina be deridod whilo her sons do all the
fighting. All our company olficers aro
trood. but there are. ala?. manv vacancies.
oliovo mo, over, your -obedient servaut,
On Saturday evening last, shortly after
tho arrival of tho High Point stage, an al.
tcrcation took place in tho streets of our
quiet village, between Col. J. Mastin and
Wm. F. Shultz, Esq., growing out of a
newspaper controversy, in which several
other persons became involved. A little
blood was spilt, but no bones wero broken,
when tho parties wero separated.
Ibalem Press.
A Pertinent Inquiry. Tho Charleston
Courier very pertinently inquires whether
any steps have been taken under tho on
ders forplacing invalid or wounded soldiers
and officers in places of bureau doty or
clorkships, whoro they can be as efficient
as those who aro now exempted from the
field by such offices ? Cannot the duties of
enrolment, taxation, office copying, courts
martial, police guard, hospitals, Scc , bo as
well discharged by many persons not fit
for tho field as by others '!
MARRIED,
On Sunday, lvith instant, hy J. C. Skeen, Kq.,
(.'apt. JOHN LANIER and Miss SAI.LIE PEA
COCK, daughter of Kev. Asiel Peacock, all of Da
vidson cunty.
DIED,
On the evening of the ;Jrd instant, of consump
tion, Miss VA.SHT1 M. PARKER, daughter of
Jonathan W. and Mary Paiker, aged ', years.
" Why should we mourn departed friends,
Or shake at ireath's alarms.'
'Tis hut the voice that Jesus Bends,
To call us to his arms."
Mis C C. Dillard, youngest daughter of the late
Col. Thomas Dillard, of Sommerville, Tennessee,
died at Thorntield, Henry county, Virginia, on
Sunday morning. I'-'th July. For a numher of years
heforeher dfuth, she was a faithful member ot the
.M. E Church. Let us he comforted with the
thought that death bad no sting for her our gen
tle hearted friend, who has gone from us, in the
full tdoom of her heauty. She "has taken our sum
mer heme.'' We cannot fully realize t hat her bright,
sweet fac will never again, in this life, he seen in
our midT. Thank Ood, that it is so, for we could
not hear lor the full reality to omc crushing down
all at once upon our hearts. Oh. how full of bit-terries-
is f he thought, I hat ihe hus gone to the grave,
and will never kr.ow the deep, heart -aching lova
that we felt for her th.-good and true. And oh,
row our heart sink wrth sorrow, when we feel that
her glad, sweet voice, will tall no more upon our
listening cars, making, a it always did, music all
around us- Knt now. her sweet voice, is making
-weeter still, the 'org- that are heard around the
"great white throne. "
A new harp has tienn trun, and a new song given
To the breezes that iloat o'er the gardens of Heaven."
And another'jiiire. Ireth dew-drop has fallen into
the great 'river, ' which (lows to the "nhining sea.''
-
Oniilt Madllue of a superior oiality,
O manufactured and sold by A. DJCK.woN,
21 -It . Hill-borough. N C.
Salt ! Salt! !-VJ Sacks .w a!t thoroughly dry,
made in October lat for sal" hy
HI ATT .t STANTON,
,",ltf Greensborough.
E
Extract of Lofrwood.-8-jO ft a Eitract
of Logwood t'jr-fiale by
8 A. A. WILL ABU,
C-J-7
Orenbro', V C.
xTotlce.-e will pay Ca-h for old Copper or
unit. r j :tiDL'TT
X bras.
J jc t. GARRKTT.
mav-f
51-tf
t 1
1 rain Sack. Grain Sacks, 2 bushel ca-
jf r,acity f jr ale oy
A. A- W
5y ureensnoro ,
L..4XK DEEDS On good paper, lor kale
t the Patriot oSice
Wagon for Sale !-'i.e "or se wgn
Apply to A. A. W1LLARD,
&tftd Oreeabgrkugu, N. C
4