ml
1. I
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'i -
it .
PUAjalnraJ CELEBRATION.'
AY tv.ticJ nmc vcrypic'y toasts, drank on f
$ajo 10 ike. Chicago Contention .,lf,hcis in
favor of ImiK these, ami the Protection of j Homo
Industry tdo.Hvby did ne-aaopuine oauiroore
the 4MM dra.lM.rff;s; C? The sum fof the pUtUm Whif he.eijesth (ngMom
My-
I v.
.1
1.1
!
i
J tJ i 1 ..t 1 .wl
I Bl IMI1IIVII' Mi.1." " " " ". v 3 iii.il uuuill
"Carolina liiiVt the co-operation of her swter
Slater in jdefeihling bouthein Rights, but is,
navcrtclcsjL willing to undertake that matter I
nlone, and oh her-Wc responsibility ; that the
southern 'mr-rfier whn rrfmrd to iim the
' . 'I 1 I I. ft '1 . . ' ' l
Wouthertr A ltiriss. should receive a mar ns
iindollibleja that branded upon Cain; Mho
olir forefathers made it not as an
lirrcsponfiUo niapnity would have it with
more of the li!ic characlor.
I k Thct willi i"'urtn of South Carolina to do hat-
'tie alone, sWjws. at least, the want of that bet-
f I ter part of vkilur, prudence. There is a great
' ! 1 delfl of talk about action, and much boasting
. i- 1 i ' I
mendations bestowed upon jhira byCo). Webb,
did he slick to that party with which be differed
ro widely t We cannot conceive how any man
deserving this lofty praise, could have consent,
ed to become the candidate 'of a pifrtyf hostile
to his own views." It certainly i Irrecpncile
able with' our ideas of patriotism, to say noth
ing of honesty. Rich Whig. i -
OCrThe Nat. Intelligencer of tie lOth inst.
says : Having observed in tfie " Utiion " an at-
if
about iv hat lh several sections will do, when
bij !
coinci : tol ihe " piumu troop and .the
..... u r..
ill i it-i, u jmiwuiu imagine, if win
tack upon the Secretary gf StaIte about his
instructions to Mr. BaxckoVt on the. subject o
' our Navigation Laws, we took the liberty to in.
quire of the Secretary what instructions he had
given to Mr. .Bancroft onjhat subject.; The
From tte Gietnslorcvgi Tatn'ok.
WHAT OUR NEIGHBORS SAY.
The creat project of the North Carolina Rail-
rpad is beginning to enlist aUebtionj in other
States. We should not wonder, in the event
that our own icitizens prove! recreant Jo their
own interest aud duty, if capitalists: from sis.
ter States should build the. Road and reap the
reward which in a few years will developc in
the way of increasing. dividends.
We la's! week copied an article from the JVia
tional Intelligencer on this subject, fqr which
the venerable and influential Editors;! are enti
tled to the thanks of every North Carolinian.
We esteem their article not only fbrjtlie kind-
ly feeling therein manifested towards our State
im-ijiiue, from the i reply we have received is what we expected.
tone and leinper 'ires9cd on the 4ih that ev
ery im'iviiiu il iii Souih Carolina is a "kill him
and cat him 1 ticro.
As to bra jdin the Souihern Members who
refused to tho Southern Address it is. very
strange "that our nMg!1nMvlriiot permit thefr
brethren of the bojith to enjoy an opinion, va- nar0n Roene ?
Tiant. from th:it ivf Souih C irolina, without using , the Union" could not publish it without expo
j language indicat ive of j icobiuical fury. It is gmg itself to shame for the misrepresentations
iTcry'clear that those who thus refused, were it has printed on the stibjecf., Wljenfver that
as honest ! nnd patriotic ns any who'did . sign j correspondence shall be published Jby the uUn-
t tts chivalrous" and d;triug and brave as the
j South Carolinian. To do this would be trea
j Bon againSt " the mot Valorous valor and sub
J limo; piinpli niy," ever known in the present
pleading of toe w-orldV history. -r
As retai ls the Union as our forefathers
I 1 ! . . . . . ... 1. is t u . . 41 1
maIC li ve suppose uie ijugusn in ur,
Union ns; South Carolina wants it" herself j
taking the j responsibility f giving the pro- !
per Const nation to the language of the Consti- ,
lutiinJ This proves that South Carolina i a
vast deallwscr rh.vn any of her sisters in her
pwn estiihatioii, ut least.
f In regard to the " irr?spon?ihle majority,"
it iff a ; term! of .sirange ini)ort in a Republic.
. Wor iuppOSC the (uattlebums must be deeply
in ' l'ovte vilh the "one manpower," now so
. i hotly Contended for by the late democratic par.
ly. Out", old fashioned JefFersonianism teaches
' , us that the majority ouht to rule, and is the
only responsible sovereign in a democratic go-
.Tcrhmcntl I - , ' "
j . : AVhilo our neighbors assert that Mr. J. C.
.' LCajhoup is " wise and faithful," they set down
! the majority of the people as wicked and Mir
cmhodiinctit of wisdom and power, since it is
denied to the. people. We desire to say noth
! mg disresr ectlul of Mr. C, but if it were pos
sible to m he a fool of him, his fellow citizens
of South Caroling would do the thing, certain.
? ! Tho 'chivalry " of the South, represented,
Mat Orangeburg on the 4th, speak of Gen. Tay
f xiwi's Ve no as a warrior being tarnished by
! It tk m' its s . 1 ariAAnnAiftaP vffllA Qt nf As m n n
Uccreantj o whom ? Not to South Carolina,
herself rcc eant to the cause of Southern Rights,
in opposing his election.
4 Tlio South Carolinians should explain their
cioiiduct at the late election, before they call up-
cn their so ithern brethren to imbrue their hands
,! In blood, a id jeopard their souls in treason.-
' Let them, f they can, convince the worlaMhat
the love of oQ'icc and the poils is not the mov.
ing cause f alt their political agitations let
them eipin in why it was that they opposed the
election of a Southern Slave Holder and Plan
ter, when it va a fundamental doctrine with
thorn, that U Southern man of any profession in
politics, is i more safe for the South than a
"northern man with southern principles." Let
.the absurd lies and contradictions thus exhibi.
, ted, be adjusted to reason or common sense
;nnu tlfcn o it neighbors may set to work to con
vince jhe k-orld that there is one spark of de.
mocracy i iho swaggering aristocrats of South
Carolina, v ho rule the mind and heart and mo-
i i i'hut as an exnression of their' sound iiudgment
instructions to Mr. Bancroft on the subject of ; f Dracticabilitv and profits of the work.
The Petersburg Intelligencer publishes the ar
ticle in question, with the following encouraging
and strong practical remarks of its own :
"The National Intelligencer might have
strengthened the above by stating that two of
the three rail roads in Virginia, which would
form the Northern continuation of the North
Carolina rail road, are also profitable, to wit :
the Richmond and Fredericksburg roijid, which
is now paying seven per cent, per annum, and
the Petersburg and Roanoke road, which has
just payed the same, but has just made a divi
dend of four'per cent. To these maybe added
the Greenville and Roanoke road,' which has
paid off a large debt and just commenced pay
ing dividends. We
would notice these facts. We do no mention
them with any spirit of boasting, but we think
if? that paper, with its extensive circulation,
wpuld inform its readers that the rail roads at
thjs end of the North Carolina road are pay
ing as good, if not better dividends, than those
at; the other, it would lend to give more confi
dence to that scheme. It ought to be known
Tho Sflrfetarv has not written a: line to Mr.
Bancroft on the subject ! I How much: lower
will the " Union " have to descend before it
Cets to the bottom ? j'
When will the "Union!' publish the Cor-
respondent between the Secretary of State and j
We have before said that !
i Im." its readers will at oncfe perceive that its
extracts from it are garbled, and lhat, for the
authentic and recorded facts; of thd cse, false
coloring and misstatement are substituted.
It is proper, however, thaf we should add, for
the Information of our readers, that the obvious
malice or motive of the course of the " Union "
in regard to this and other matters jn which the
Administration is concerned, together with the
jtrom the is. (J. lanaara.,.
LETTER FROM B. lv MOORE, ESQ.
if I i - - - . -. . .
Some difficulty having arisen, and tha opin
ion of the Attorney General having been fre
quently solicited, as to the matters involved in
the following Communication, he has taken
this opportunity, through publication of a letter
to the Clerk of Union County Court, to make
generally known bis opinion on the premises.
I RALEiGH,,June 15, 1849.
SIB t have received your letter of the 9th
inst. You desire to know the opinion of the
Attorney General, whether it is the intent and
meaning of the 3d Sec. Chap. 2, of the Acts
of the late Session of the Legislature, that the
Clerks shall include the tax imposed by-the
preceding! Act in the tax list which the law
requires them to furnish the Sheriffs for the
year 1849. I ' .
The Act you refer to is supplimental to an
other, entitled "An Act to provide for the es-
! tablisbrnerit of a State Hospital for the insane
j in North Carolina," passed at the same Ses
! sion. By the 5th Sec. of the Act it is provi-
ded, that a tax on land and poll shall bo levied
j &c; By the third Sec. of the Supplemental
! Act; it is declared to be the duty of the Coun
! ty Court Clerks of the several Counties in this
! State, " to include the tax imposed by this Act
1 in the tax lists which they are now required
j by law to furnish the Sheriffs of their respect-
and that tho bheritis shall col-
ive Counties,
COmmeuceU pV- I , ., (VP Qn,t ouv nvorlU enid lTP
wish the Intelligencer ! . .1 . .
These acts take effect and go into operation
thirty days after the Adjournment. Conse
quently they were in full force on the first day
of March last.
It is true, that, in contemplation of law, the
tax lists are delivered over within thirty days
after they are returned ; and they are to be re
utter recklessness of its assaults, have already I that the Petersburg road, wh.ch is now paying', turned t(lhefirst Court which may happen af.
disarmed it of the Dower tolniurei In irecard
- i l i
to the particular transaction! above reered to,
the public mind has so unanimously approved
tie conduct of the Executive, thai, beside the
" Union, hardly a solitary voice is raised to
blame it. i i
In connexion with this matter, we copy from
the Alexandria Gazette, as leing ehtirely borne
fdut by our own personal observation and im-
pression, the following retnarks : 1
u We are pleased to lear that, in proportion
to the constancy and rudeness of the assaults of
the Opposition upon our excellent President and
his Administration, the determination of the
Whiga to rally around him and his Cabinet is
strengthened and increased.! So far from the
Whig spirit being repressed, it is rising, and
will be heightened by the desire to uphold jlhe
efforts of General Taylor t$ do his duty faith
fully in the discharge of the' great trust which
the people have committed to his hands. The
Opposition presses will find that thfliy commenc
ed their game too soon, and in too bad a temper.
They have chosen their coarse, however, and
at the rate of 8 ner cent, per annum, draws all
its business from North Carolina in' the pres
ent incomplete state of the rail roads of that
State. This ought to be satisfactory proof that
these roads, if extended, would be as productive
atileast we are satisfied that they would be
more so. A great deal of travel between the
North and South, now goes by sea and by the
western rivers, dispensed in. many channels.
The completion of the North Carolina road
would collect this travel into one stream, which
would grow broader and deeper as ; it flowed
and fertilize tho whole line.
As a State measure, as a work that will em
phatically benefit the State, and be more pro-
ductive than any similar work in the country,
we look upon the North Carolina rail road,;
and that is the aspect in which to view it.
The travel to and from the South 'will,, it is true,
be beneficial to it, but it will be secondary to
the great business of the road, that of carrying
the mineral and agricultural products of the
Stale to market. This road, starting from a
paint of convenient and cheap access, not only
. ' 11 .1 . 1. C. .1 .
i isfor them to nursufl if. ilhov thinlr it will a,i ine P0"8 m Oiaie, QUI 10 me ports 01
nnmni;cK thir nA t wlirLA..; Virginia, and also to Charleston, S. C, will
be tore the v irftt ihrouah 'thar. Genera WIvr.cm ul M'"S f M. .u taW i a3
, J O O i " ti "
is as strong a man at the head of the Govern
ment as he was at the head of our gallant troops
strong, we mean, mjhe affeclioris and confi.
lion of thd
mcrciuU,
" 1 "
COL
people there. Wilmington Com-
WEBB AND GEN. CASS.
Cojl Wdbb, the senior editor of the Courier
and Enquirer, is on a lour through the Lakes.
! Ho writes a number of interesting letters to his
1 paper, an e xtract from one of which, we publish
! to-day. Ii ihe following, the reader will find an
. interesting account of Gen. Cass, whose warm
: rjcrsonal friend the writer is, though ho' oppos-
t . cd his elec ion : i '
j ; . j " Io all the relations of private life no man
. fitand .higher in my estimation than Lewis
.;Cast.1 :
j If, in tho l; lc contest, he hadrepresenled his
I ' oSviv principles, instead of theprinciples of the
Jernocratid party, 1 have no hesitation in say-
: A mg inai ,i S.U0U1U nave rejoiced in his election.
1 . i .ii j' . . .
jiui ioai was not the tact. A party man in the
trictqst serise of the term, he consented to be
come tho candidate of his party, and wouldjf
etectpd, honestly and honorably have carried
... I 'l mm . m J
oui us picuzes.' He is. 1 am nuite mire, as
CANADIAN DECENCY.
It is said that Lady Elgin, the iwifc of the
Governor General of Canada, has been so in-
suited by the British populace in her daily
drives that she has been forced tip rilinquih
them. - . - ... 1 v
What manly and decent conduct! Insulting
a deienceless woman on account Jof her hus
bands political opinions and course i Where
is Mrs. Trollope? Col. Harniltortl Marryatt ?
Dickens 1 Did either of those inventive gen-
iuses ever lay such a sin as that at the door of
us poor, vulgar barbarians of America ? No,
they never pretended it. It hever happened, it
never could happen in this country, that ven
geance against a public man should be visited
upon his wife. Think of Americans following
the carriage of Mrs. Jackson. Mrs. Harrison,
Mrs. Polk, Mrs. Taylor, &c., and hooting at
them, because the political course of their hus
bands did not suit the fancies of linen out of
power ! Every one seeis that this could not
happen here. f i J i
JBut we are too fast ! It may happen here
for these very Canadian blackguards talk of an
nexing themselves to the Unjted Stated "Evil
communication corrupt good! manners." We
want none of THEM ! We would much rath.
er see them annex their necks to a millstone,
and throw themselves into the Atlantic, than
force themselves into the embrace of a great
and decent country. Richmond Republican.
Salisbury ; and thence no doubt it will, in time
bo continued to Tennessee. Almost every
county in the western part of the State will be
in striking distance of it, many them even if
the road would go no further than Salisbury,
by means of the Yadkin, which is navigable for
boats for at least 100 miles above, where the
road would cross it.
The Central rail road, unlike the rail roads
in Georgia and in Virginia and most of the
Slates, would have no competitor for this, vast
business for there is no other route in the State
upon which one could be made, and none, in
deed, would be 1 wanted. Viewing the road in
this light, and as a part of the great thorough-
tare between the ISorlh and South, We do not
think there can be a safer and more profitable
mvestmeut.
LIST OF LETTERS
T EMAINING in the Post Office at Salisbury, July
M., 1st, 1849.
A J. Alcon, Everet Allen,- Atkins. B Miss
E. M. Bruner, Jabiis L. Baker, Michael S. Brown, John
E. Bronston, James Burket, Radford Bailey, Samuel
Barr, Miss L. BuIIwk John R. Berry, M. Beefel, J. A.
Bradehawi, Alexander iBrown, B. L. Bell, Esq. Samuel
Boyden, Jacob Brown, John H. Barton, Thos; G. Brown,
M. Brown, Miss Mary Brown, Robbins Battle, Martin
Barger. C Dr, M. L. Chunn, A. Gozort, John Craige,
2 : William Crawford, Mrs. Margaret Culbertson, Jacob
Correll, Mary C. Coughenour, J. Casper. ' D. Wm.
Davis, James Downs, Clemmons Devinna." E- Mrs. M.
S. Earnheart, N. Enniss, N. Earnheart. F D. Frick,
John C. Foard, Jacob File. G John Glovr 2 ; Thos.
Geeti, James B. Gibson, Jacob Goss. II Franklin Ha-
s the Washington union.
Medical philosophers say lhat in epidemics
it is dangerous to change old established hab
its suddenly. If this be truel our friend of the
Washington Union is the finest target Ave know
of for cholera, and he may be considered a gone
Case. While Mr. Polk held the rtjins, the Un
ion was in a peinetual strain of laudation.
wv I n . I. A r Ol . I ULT .t? 1 I . m t. t r r- -
iiiuui-vwiiu iu-iuu uiiension oi oiavery inio i coining occurrea unaer ii r. folk that the Un
territory ndw free, as I am, and he is, beyond i ion did not praise. Throughout the whole o
. all doubt, t ve-fnend of Internal Improvements
and of a protective TaiifT. And yet, strange
ns it mayf prear, he was the candidate of the
tlrty ;whici was pledged to a course hostile to
his oii views on all these great.qucstions ; and
if cleccd, e would have honestly carried out
their '-pledges instead of his own views. Un
der uch c rcutn-itauce, I of course, in common
with all who are opposed to the doctrines of
Loco.pocc ism,' labored zealously to defeat its
tandulatc. I could have rejoiced ia the elec
iion of Lc tvii Cas$ to the Presidency ; but I
fjjoiced without bounds in the defeat of Lewis
passj pledged to support the principles of the
oco-l:ocV 4ationa1 Convention instead of his
Own Bound political views and opinions. But
this U all past. I still entertain, ka I cter have, i
j . . - l. : :
of
that administration, it never found a sinolfi
thing to blame or censure. Our contemporary
has turned an awful somerset. lie now finds
no term of reproach hard chough for general
Taylor. Nothing has yet heen done: by the
Administration that is worthy of miel, word of
praise. If this is not an utter abandonment of
an old habit that may lead to an attack !of chol
ora, we shall be agreeably disnpppinted.
i Louisville Courier.
i .den J. Harris, Williamson Harris 2 ; Henry. Hill, Lu-
K t TT HTl -n ITT . r..i TT 1
cinaa nan, miss ougannan nampton, ivattnew nowara,
E. P. Hall. J E. P. Jones. Capt. Charles R.- Jones,
Kindal or Ransom Jacobs, Dr. T. Jones, Mrs. Dr. John
son. K Will Tam Kirk ,2, John Kelly, Wm. H. Kin
caid, Peter Kepley, L Peter Lentz, David Leak, Jno.
J3ullen, S. J. Leonurd, Jonathan Lyerly, JohnS. Lyerly,
Richard Lowery, Johii Lepard, John Lingle. . M-r-J.
Melton; Heirs of Alexander Martin, M. S. McKinzie 2,
Henry Mitchell, J. A. Miller. Dr. J. D. Maygon, Sewell
Mitchell, Samuel Moore, M. M. Motley 2, John Moss,
John Marlin, Sarah Mitchell. NJ. p. Noilly, Samuel
Newland. P Hon. W. C. Preston, Jacob Phillips 4,
Rev.W. Passmore, John Parsons, Robert Peach, E. E.
Phillips. R Miss Margaret Reeves, William Richards,
Henry Richie, Jacob Rusher. S - Daniel S. Shaver,
Stephen Steel, John SuUjvan, Hon. D. L. Swain, Sam
uel Seaford, Robert Slaven, John H. Smith, Mrs. Re
becca C. Slaymaker, James Shaver.: T Samuel Tur
ner, George O. Tarrh, John Thomas, George T,routman,
H. Thompson. U A. L. Uutzman 2, George Vogler.
W Geo. Wilhelm, John L. Wright, Dr. M. S. Wad
dell, R. L. Wilson, Joseph H. Warren, Witbern Wat
son. 3i9 B, JULIAN, P. M.
ter July. So that, in contemplation of law they
are in the hands of the Sheriffs before No.
vember in the year preceding the April when
the Sheriffs are required to begin their collec
tions. Generally, however, these lists are not
delivered till the year they are collected. By
the general law concerning the Revenue, Rev.
Slat. Sec. 25, tax lists are referred to the first
day of April, and the taxes on property owned
as of that day, become collectable, except in
some few cases, one year thereafter.
I am of opinion, however, that the tax levied
by the Act of 1843 for the establishment of an
insane hospital, becomes due and collectable
during this year ; and although the Act directs
the Clerks to include the tax in the tax lists
which they are required to furnish the Sher
iffs, (a thing impossible literally to be done,
where lists were furnished before the passage
of the Acl,)ll deem it, nevertheless, the duty
of the Clerk$, to furnish such a list to Sheriffs,
by way of supplement. And, perhaps, it might
be right to send to the Comptroller an abstract
although there is no law requiring it. If, how-
ever this is not done, I suppose the tax might
be exacted of the Sheriffs upon tue abstracts
already returned, for the tax imposed is specific
on land and poll, and ascertainable without dif
ficulty.
The provision of the law for levying collect
ing and accounting for this tax, is not as plain
as it might be ; but it appears to have been the
purpose of the legislature to levy a present tax,
and that lists, to that end, should be made out
and furnished the Sheriffs. I do not think the
Sheriffs are excused if they fail to collect the
tax, even if no lists are furnished them: for
they have the means to execute the law by the
lists already furnished.
I have said above, that tax lists, in contem
plation of law, are delivered to the Sheriffs
within thirty lays after the first Court which
may be held after July. In point of fact, they
never are delivered till about the first day of
April ot the succeeding year. This practice
has been adopted from its obvious convenience ;
for the delay enables the Clerks to include the
taxes laid for County revenue. And doubless
the Legislature had in view this practice, when
they made provision for levying and collectfng
the tax for the establishment of an insane hos
pilal. Nothing but the delay of publishing and
distributing the Laws has occasioned the in
convenience to Clerks and Sheriffs in regard
to this tax.
Respectfully yours,
B. F. MOORE.
To JonN 'McCollum, Esq.
Clerk of Union County Court.
We understand that there is a difficulty
with some of the collecting officers in calcula
ting the tax on the value of land. The tax is
one and three fourths cents on the 8100 worth.
The easiest method which occurs to us is, to
multiply the value by 2 and deduct one eighth
of the product from the product.
Thus land value, 873
Multiply by 2
year preceding the time whon tho' owner ren
ders -his lit, only ; or, does thefAtl embrace
interest which may bavo , been accruing before
the commencement of tljat year, and may hap
pen to be due," or received during that year ?
Second Whether the taxable interest must
have accrued on money invented, and secured
by sureties. or mortgage, or trust deed, only;
or, also may have accrued on money invested,
and secured by the respousibiiiy of the debtor,
only ?
Third- Whether the tax is only on such in
terest as may have been received ; or, also, on
such as may have accrued, and is due on invest
ments deemed to be safe ?
Fourth In respect to the second Section
relating to tax on profits of certain traders enu
meraled.and all other species of trades."
Does the act impose a tax on the profits of the
trades, &c.,made since the passage of the Act ;
or on all profits made during the entire year
preceding the time of rendering the list ?
As to the first inquiry, I am of the opinion
that the tax is upon such interest only as may I
have accrued during the year immediately pre
ceding the time when the owner shall give in
his tax list. The words " at any time during
the year," do not connect with the words, " se
'cured and actually due. or received," but with
the words, " upon all sums of money at interest.
So that the clause, substantially, reads thus:
" Hereafter there shall be levied the sum of
three cents upon every dollar of interest, which
may be safely secured and actually due, or
which may be received, upon all sums of mo
ney, any time at interest, (in or out of the"Slate)
during the year next preceding the time when
the owner thereof shall give in his tax list."
Interest, accrued prior to the yadr preceding
the time of the tax list, is not taxed by the law.
As to the second inquiry I am of opinion,
that money invested on an individual obligation,
without surety, or any such collateral security
as mortgage or deed of trust, is " secured ," in
the meaning of the Act.
As to the third inquiry I am of opinion, that
not only is interest received, taxable, but all
such interest as is 41 safely secured and actual
ly du3."
In the construction of every instrument, and
more especially those of so solemn a charac
ter as contain the expressed will of the Sover
eign, it is our duty to suppose that every word
has its apt and proper meaning, and is design
ed to effect some purpose. The expression
"safely sscured and actually due," has a clear
signification of itself, and is not equivalent to
the term "received;" but when standing in
connection with that word, the difference in
their meaning is the more obvious. The pur
pose of the Act was to tax income; but that
which bad been received, and that which might
be demanded and received . therefore, it is.
that the Act uses the terms, ' safely secured
AND actually due." If it is not actually due
that is, demandable it is not the subject of
taxation, although secured. If it be demanda
ble, and yet not safely secured, it is not liable
to be listed.
It is true, that it may be both demandable
and safely secured, and yet the owner be una
ble to receive it. Nevertheless, it is regarded
as profits already made. The law forbore the
inquiry, whether the payment had been indulg
ed or refused, and treated both alike, in order
to secure the public from imposition ; leaving
to the owner a guaranty, supposed to bo ample
for his protection, in the reference to himself,
of tho question whether; interest is safelySQ
cured that is, whether it is a good debt. All
indulgence to the deLtor, being left as a pri
vate matter between the parties, as one of their
own concern.
In respect to the inquiry on the second Sec
tion of the Act, it will be perceived that it is,
substantially, answered bv the opinion already
expressed on the inquiries made under the first
section. In my opinion, the proper construc
tion of tho Act is to be found in the following
reading of it, which I believe contains the con-
structive sense of it : Hereafter there shall
be levied the sum of three cents upon every
dollar of profits or dividend safely secured and
actually due, or received, which may arise from
any and all sums of money, vested in trading
in slaves, &c, (in or out of the Stale) at any
time during the year immediately preceding the
time when the trader shall give in his tax list."
I xlo not think the Act applies to a citizen
here who may have been a citizen of another
State, and carried on a lucrative trading there,
during the year ; and who happens to be a cit
izen here, on the day of rendering his tax list.
He is liable to be taxed on so much of his pro
fits only as were realized during the time ho
may have been a citizen ol this fetate.
B. F. MOORE.
C
suusDnry, if. c.
THURSDAY EVESIK, JULt li7th
O We are author bed
Joseph P. Caldwell, ..of 17?
as o Candidate to represent the second D;
next Congress of the United Statfg
fW a 11. V m
me "on. U. M. UA1K15GC& .;n
our thank, for a copy of the Congraionf
Ijr bound, and for other valoabU poblie Doci,
Plank ifcwirf. Wsce in theTp
Carolinian the. report of the Dmi?
of a Plank Road meeting in Lev &
on the 4th July-rDr. W. R. Holt
secretaries. Mr. P. K. RounsavHlc!?
til a Preamble and Resolutions, f
.. v-'-TJ iuc luuowing :
" Resolved, That we consider the tmM
of this Plank RJ ..-.ii i.- 1 U,e'al4
promoted by entering into the heart
county at Lexington, and running iv" .
, than in any other wav
and (Kit t.
a
terminus
.i mi . J ' Qa" ion
this purpose we will give to its ccmirJ
liberal subscription." luetic,
By another resolution four deW J.
vu, ii. iv. uusenoerry, j. y Tb.
Dr. Payne, and A. G. Foster, wereT
pointed to attend the meeting of the Pl
ivuuu vouijjany ai rayetteville
12th.
We do not altogether understand A !
movements of our neighbors : - Yh
they want with both a Plank Road ix
Rail Road, between Lexington and Sa.
bury ? The business of New Ycrk
know, required a rail-road parallel ?U
and on thr hanks nf thn Fl
but is it not a very uncertain investment
build the two works contemplated, bj'
tween Salisbury and Lexington-? hf
not premature ? The plank road; so
as the people here (are concerned if it Let
located as proposed by the people of FijJ
etteville, may terminate at Lexirigtwi-.
It will be of no manner of use to briMjr
here. The Great Central Rail Itotii)
which we know the people of Lexingtta
are favorable, will, we think, afford ache
sufficient facilities for all the intercom
and trade reasonably to be hopedeverts
exist between the two villages. ! j -So
far as we have been able to ascertain V
the sentiment of the neonle nf I?ntvnol
the subject of the Plank Road, it is thS;
They want the evident intention of the
Legislature strictly carried out, and fbe
road located as directly between its two
terminuses as the nature of the country
will admit; and'if there be anydeviatioa
from a straight line at all, that it lie made
to the South. They are utterly opposed
to its locrii'nju Leing made through Ran.
dolph at: S Lexington: for the reasontlai
it will be a Uaud upon the State, and vr2 !
be useless so far as they are concerned ,
the distance to Fayetteville ,by that rpdej
being increased at least one-fifth, and tl
toll, should they ever travel the rpad, U
proportionably higher. -.
If the road should be Vuilt on the pro
posed linerthcy would prefer seeing it ter
minate at that point by which the inter- -est
of the State and the Stockholder! -would
be most promoted and they bawl
no hesitation in believing that by-tlitj
rule it would never reach Salisbury.
j They are willing to be taxed for a usefal
' work of internal improvement, hot art I
j opposed to building such a monument
folly as that alluded to.
t)educt
One ceht
third near
and 31-100. or
-Ed.
one
1 50
18 75
1,31 25
cent and one
the warmest fiiendihip for Gen. Cass, and know
mat a moro nonesi man does not live, all
: "'' n regaru io party owl , fnrft ,k- a tn A . t. .liLL M
gallons. n ;my judgment he is in nrinciole a I LW i " " imiff ,s
i . - . ar juiiair iii iiir? rrinrninrr ' ? ;
Joels Failing Discovered. Our pld friend
Joe it what is generally terrned a bad boy, and
succeeded in blinding his mother for some lime,
as to his imbibing propensities, ard one morn
hig she said to him after he haid swallowed
some half dozen cups of coiree, and as many
glasses of cold water f 1 ;
Josepb, thee should drink something
Piano for Sale.
THE subscriber oilers for sale; a first
rate 6 octave Rosewood Piano,.fash-
ionable pattern and very fine tone, priginally cost 400,
but will now be sold very very low.
Concord, N. C, July 10, 1849.
w. f; area.
tflO
PROSPECTUS :
FOR EXLARGrNG AKD OTHERWJBE IMrROVISO
IHE RALEIGH REGISTER.
This long established Whig Journal, having passed though a Note has ten years interest must be
. 1.. . V - l i .r. .1 I.' J : . - u . i V T.. ....
taxed : arid it a note is believed to be cood, and
I .1 w
j From the Raleigh Register. I
COMMUNICATION FROM THE ATTOR
NEY GENERAL.
PLYMourn, 3d July, 1849.
B. F. Moore, Esq : Dear Sir : I am re
quested by sundry persons, to write you and
ask your opinion in regard to the legal con
struction knd meaning of the 1st and 2d Sec
tions of the late (and complicated) Revenue
law, in regard to the tax upon Interest.
The law says, all Interest received, or due,
or safely secured at any time during the year
preceding the year of giving in your list, is tax
able. And the receiver of the list insists, that
be-
hiit, hound by party tfes and party fealty to
the Democracy: and I kuowmhim too well to
. ii- -----
! f But one night, one latal ni"ht.
j ueiore tue old lady had retired.
oe came, in
e sat down
fvnu.u utai tjC "hi ru-f uc vruiiuuiui to wnai ...:.u .u... r . . ' .r .- . .
w . . ... fliiu luai ium oi semi-inlniiralpH n.irvrv. l..
. 5 . ii : . . '
bo deems his obligations to party. In all hu-
gan conversing about the goodnesl of ihe crops
. 1. I -. r . . . .-. . n . '
Iki.ttl krr.tvn l.ltllk. U . . T lH'..l I
7 7r,",,r e,u e' niVU aiWB8 ,,e the late unfi,rtunft. nntt, Jn iuJ L":
tmuucaiiy ppposea ; nut I take pleasure in bear- ! Lj lv.,a u?. VBI
ingfestlrntnyiiow, im I uniformly did vduringi Th.. I f S At "VP u4 ,H esPied
the bite PrLidcntial canra.. to hi- -terlin. hnZ ho. ?u08ed 1)6 a cSr 4 mantle.
y, and to his po,seln2 n tt4 rcat . eree I Vece LJ cau8llt " Pacing ke end jn his
-.1 1 . " rC1 QeSre0 i mouth, beiran rortr nrJ kIu.L:. .L-
wiiy-man i ever kiiaut l i " w " j iv nauin u at ine
i , .. I . V , canaie. lie drewnn n(TA ..;! 1.1
j - " ".y. uuiii lie get
Mij, lu iue met;, j ne oia lady s eye, was
opened, and she addressed hiirr !! i
inhee takes that tenpenny nail for a cigar,
is vime inee Aveni io ued.'i
I A rC?d 'J llmaUe relations of pri-
M yate life," r 1
s f.
F.f
. If thU account of Gen., Cass be correct, he
j. must benlie moit Insincere of men. If he it
' oppoied to the eitenslon of slaver, Avhy did he
alluw hnr setfto be- represented ijhe was, in
the bouth rn papers 1 1 If he is in favor of Riv.
,-,,.1,1.-- I - I " . . JltKf I V
cr and IUrbor I.nprovVment., why did ho not eulogy-shq speaks for Jicrself."
1
j une oi ine toasts drank at a recent
ebration was- Woman J Sh requires no
permanently into the hands of' the present! Editor, he
has determined (provided sufficient encouragement be
given) upon so enlarging its dimensions asito make it 1
contain nearly Eight Colchxs more than i now does,
an! upon improving its appearance in such manner as
to make it one of the largest and handsomest sheets in
the South ! To effect this object, it will require -a con
siderable expenditure in the purchase cf a new Press,
new Type, and other necessary materials ; tand as we
do not intend to make any advance upon the present
rates of subscription, we shall have to rely solely for re
muneration upon accessions to bur list. We have is
sued this Prospectus with a view to the : attainment of
this object ; and it is desired that our friends will exert
themselves in procuring us subscriptions ;
TERMS. i
For the Semi-Weekly, $5, er 4 50, in advance.
Weeklyi 83, or $2 50, i "
4CANGV-TO FIL,"t..--?There, is a vacan
cy in the Watchman Office, we" would be glad to
have filled soon by iany decent young-man, to learn the
printing business. He should be able to reaJ and write,
of from 14 to 17 years of age, apt to learn, of good na
tural sense, and of industrious habits. One of Presby
terian raising would be preferred..! .To such an one de
siring to leam ihe business, we believe the! Watchman
Office possesses a dvam a gesover any other Office in Wes
tern N. Carolina. 'Address, i
BRUNER fci JAMES.
not secured, the interest on this must also be
giren in. This, we think, the law did not con
template. And, in order to a correct under
standing of the matter, I have been requested
i to lay the! matter before you, and ask your ad
vice. Will you please tell us what we must give
: in and what the law means.
! Your eirly advice upon this subject will be
thankfully! received, as our lists are now to be
! taken. i Your ob't sei v't.
J. B. BEASLEY
The Sub-Treasury. On the 30th ultimo Ex
Governor Bouck squared up, as has already
been announced, his accounts, balanced the
books, and delivered over the keys of the Sub
Treasury to his successor, Ex-Gov. Young,
who entered at once upon the responsibilities
ef his office. Some estimate of the amount ot
business done may be formed, when is is known !
that, from October 1G, 184G, to this date, one (
hundred and forty six millions six hundred and
sixty-seven thousand five hundred and thirty. four
dollars and seven cents, have passed through
the custody of the Sub-Treasurer, without the
loss to the Government of a single farthing.
Immediately upon taking possession cf his of- 1
fice. Governor Young invited the corps of
clerks that had been appointed by his predece3- 1
sor, and who had become familiar with the bu
siness, to continue their situations, to which all
consented except chief clerk Colonel Frpeman ,
Stanton, a fellow. townsman of Governor Bouck, ;
who desired to follow his friend into retirement. J
Whereupon Governor Young tendered the post
to Mr. Jacob Russell, who entered at once up
on the discharge of his duties, rendered famil
iar by three years application in tho complica
ted service of the famous Sub-treasury N. V.
Express.
Hon. Henry Clay. The annexed paragraph,
copied from the Lexington Observer of the 4th
inst;, shows that the late reports respecting the
condition of Mr. Clay had no foundation in fact :
We had a painful rumor in the city yester
day that out distinguished fellow citizen, Mr.
Clay, had been severely attacked with cholera
at Ashland, and that he was in a verv dangerous
condition. We are gratified to be able to con
tradict the rumor. Mr. Clay was slightly un
l well, as was Mrs. Clay also, yesterday morning,
but we learned in the evenins from the attend
ing physician that both were entirely relieved.'
PLANK ROAD MEETING.
The Stockholders of the Fayettevfil
and Western Plank Road Company u
sembled in the Fayetteville Hall, on tbf
12th inst., for the purpose of receiving tie
report of the Engineer, and Ipcating tht
Road. Tho Hon. Robert Strange v
called to the chair. -
There are many delegates present frcs
abroad, and the greatest enthusiasm 3
said to prevail.
Speeches were mathe by Messes. Tb
mas and Foster of Davidson, Kelly &sa
Person ol Moore, by his Excellency, Got.
j Manly, and Dr. F. J. Hill.
Up to the time of going to Press, coa-f
ing definite was transacted. -The
' ceedings will appear in our next. :
fUCrllUC IsUrUUTUUH.
Raleigh, July 9, 1849.
Mr. Editor ; Several inquiries, from differ,
ent persons, having been recently addressed to
me, in regard to the construction of the Reve- ' THE MEXICAN RAILROAD.
nue law, bpon the points stated below, I have i We are authorized and requested to state,
deemed it best to answer them all, through a says the Washington Intelligencer, that the
public communication ; and I send it to you ! time fixed upon by the Government of Mexico
for publication ! for receiving proposals for the construction of
First ln respect to the first Section. What ; the railroad between Vera Cruz and Mexico,
interest on money invested is taxable ? Is it 1 will be four months, commencing fromtfye 14th
the interest which may have accrued during the j day of last month, (June)
GOV. MANLY, AT FAYETTEVILLE
The Governor was visitiog Faje
ville, several days last week, bis objrf
being to attend a meeting of the Csf
Fear Navigation Company on Weflf5"
day, and the Fayetteville and We
Plank Road Company on Thursday. V
was received with abundant honors
the citizens and military, and wast0
ed the hospitalities of the Town,. by
derman McKethan. The Governor's
' ply was brief but eloquent, tewkr"1?
1 - f tTi to
' best wishes for the prosperity ol ioc
and the success of its schemes of 'P1
ment, and coming, as be said, to
. the band, the heart, and the purse. o
i SttR " ThrP rUr were civefc
I the Governor, after salutations of s
I merous friends, partook of a collation r
j pared for tbc occasion.
The Fayetteville Carolinian front
we rrather th foreiroinCT. says:
0 w. .
On Thursday, the Stockholders 0 ,
Fayettcvilleand western ''"'ribe
inc laro .
Company met in
it
tott.
pa
, 4
f
int
eld
Jol
Ar
do
Hi
CIJ
cd
the
i
mi
Jol
disi
CO
no
de
53
aid
I
thci
Ad
dov
strc
)ncr
;yct;
"red
-folic
71
A
:
r t
---. --- "V."