Newspapers / The News & Observer … / Dec. 27, 1864, edition 1 / Page 1
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f- -I; BY SINCLAIR 4b 11UPCSON. RATES OF SUBSCRIPTION. ! Single copie JO oeati. Stx months TWEN TY-FIVE DOLLARS. Three montha, FIF-: TKEX DOLLARS. One month FIVE: DOL ,. LARS. Te 8oldiera, Four Dollars pet months i.- . -. i k ' - TEMiS FOK 'WBEKLY I "J The .Weikly, North Cutomtr ax -will be , supplied to subscribers at Txx DoiiiJ.ES fr Six Months,'' and Five Dolca.es for, three months, strictly in adrance. - 4? , . : ADVEBTISISG TEEMS: ' , AnvnTissM xxTS will be inserted in the ; Daily At Takes Dollars per square for each. - insertion tea Jiaes or . lcfeS vOonstitnUn i be inserted once rae of charge in the Daily and charged Daily prices for their publication in the Weekly. , I . . Marriage Notices, Obituaries; an Funeral Notices 1 and Religious Notices, Three j Dol- ars. Announcements of deatn3, wnennoi exceeding four lines, published free. .... r , an act . To lay additional Taxes for the common ' v defence and support of Government. : Sec. 1. The. Congress. of the Confeder . , ate States of America do enact, That in r. addition, to the taxes levied by the act: " to lay taxes for the common defence and to carry on the Government of the Confeder ate States," approved 24th of April 1863, ; there shall be levied, from the passage of . this act, on the subjects of taxation hereaf-- termentioned, and collected from every person, copartnership, association er cor- poratioa, liable thereto, ; taxes as fellows, to-wit: : - - . i ' i I. Upon the value of property, real, j personal and mixed, of every, kind. 'and , description, not hereinafter exempted lor '' - taxed at a different rate, 5 per cent.: Pro Tided, That from this tax on the value of property employed in agriculture shall be deducted the value, of the tax in kind deUWSd therefrom, as assessed under the law imposing it, and delivered to the X (Government: Provided, That no credit '; ; shall be allowed beyond 5 per cent. ; H. 'On the value of gold and 'silver wares and plate, jewels, jewelry and HI. 1118 VaiUC Ul? JJiWiUjr W this section sfcalt be assessed on the basis of the market value of the same or similar properly in the neighborho.od where ass&sed in the year Jl 8 60, except in cases where land, slaves, cotton or to bacco have been purchased since theT 1st i day of January, 1862, in which case the said land, slavos; cotton- and tobaccoj so purchased, shall be assessed atthe price actually paid for the same by the owner. ' SeC.2. Oh the value oi.aii snares or .: interests held in any banbanking com pany or association, canal, navigation, --:3 imnortins. exporting, insurance, manu- " facturing, telegraph, express. - railroads and dry-dock companies and all other ' ' joint stock companies of every kind, . iwhethbr incorporated' or nof, 5 per cent. The value of property taxed under this section shall be assessed ; upon zi ic ' basis of the market value of such propc r-. t . ty in the neighborhood ; where assess d, im such currency as may be m gener al usethere, in the purchase and sale of su ch : property, at the time of aisessment. "Sec. 3. "Upon the amount of all g old and silver coin, gold dust; gold or siLye; ' ' Vml linn: whether - held by the bank s or other jorporataions or individuals, 5 per cen.; and. upon all moneys held abn pad, or upon the amount of the bills of ex- r -; change, drawn therefore on foreign a mn l1 ' . tries, tax is 6 per cent.; such , tax Vipon i - money abroad to be assessed and col lect in ed according to the value thereof ai the V place where the tax is paid. II. Upon the amount of all si lvent credits, and ofall bank bills and'all other papers issued as currency, exclns lve. of f f non-interest bearing Confederate tn jasury notes, and not employed in a reg istered business, the income derived froin which Is taxed, 6 per cent. j See 4. Upon profits, made .in trade and business as follows: . 4 1 I. On all profits made by buy . ing and. i'. gelling spirituous liquors, .flour, wheat, . ; i corn. rice, sugar, sorghum syi up, salt, , tocon, pork, hogs; beef or bei ;f cattle, sheep, oats, hay, fodder, raw hie ies, leath " er, horses, mules, boots, shot -j, cotton yarns, wool, woolen, cotton -"or, mixed cloths, hats, wagons, harness, coal, iron, steel or nails, at any timo betw een the 1st - f of January, 18621, and. the V it J angary, 1B66 10 per cent., in additw n to tne. tax ..' on such profits as income, m ider the'act . rt Untaxes for the common, ; defence, and ' ' It States " BDProved April. Si, 1863;1 I from State military daty whilst empleytd I. fcU U . ; J 'rofits mde oy taymg ind U ME, OtougU fuUy aware of the I selling money, sold, silver, foreign ex change; stocks, notes, debts, credits; or obligations! of any kind, and any mer chandize, property or effects of any kind, not enumerated in the preceding paragraph between the times named therein 10 pen cent., in addition to the tax cn such profits as incomeunder the act aforesaid. . . ' , . HI. j On the amount f profits exceed ing 25 pt cnt , made daring either of .the years 1803 and 18(34, by any bank or banking company, insurance, canal, navigation importing and exporting, tel e&rapb express, railroad, manufacturing, dry dock, or: other ioint Rtn&r 1 mn of anv da?criTjtiorf--dfifh inm I Sec. 5. The followins exemntiohs from taxation under this act shall be allowed, t-wit : . ' ' . -'t i I. Property of each head of a family to the valije of $500 j and for each minor child of the family to the further valoe of $100 ; and jfor each son actually engaged in the army or navy, or who has died or been killed in the military or naval ser-f vice, and who was a member of the fam ily when he entered the service, to" the1 further value of $500. , II. Projperty of the widow of any offi cer, soldiery sailor or marine, who may have died or been killed in the military or nav$l service, or where there is no wid ow, then of the family, being .minor chil dren, to the value of $1000. IIL Property of every officer, soldier, sailor or marine, actually engaged in the military or naval service, or of such ' as have been disabled in such service, to the value of $1000 ; provided, that tha above exemptions! shall not apply to any persen whose property, exclusive of household furniture, shall be asssessed at a value ex cepting $1000. .' j j IV. That where property has bcert injured or destroyed by the eaemv. or the owner therof has been temporarily depri- vea oi tne use or occupancy 1 i tnereoi, or , the means of cultivating the same, Dy reason of the-; presence, or of the proximr ny oi uie enemy, reauced m to the damabe sustained by proportipn the owner, ml mo wui. aaswsseu uiereon may oe re duced in the! game ratio by the district collector, on satisfactory evidence submit ted to him by the owheroxiassessor. : j. T au lfor the year 1864, shall De assessed- as on the dav of the passase of this act, and be due and collected on the 1st day o" Jano next, or as soon after as practi cable, allowing an extension of 90 days West of the I Mississippi river. The addi tional taxes on incomes or pronts tor tne year 1863 , levied by this act, shall be as sessed and collected forthwith.: and the, taxes on incomes or profits for the year shall fee assessed and collected ac- , r , . t. : cording to the' provisions of the - tax and assessment jacts of 1863. j ' Sec. 7.r So much of the tax act of the 24th day ; of Appl, 18638 levies a . tax , on incomes derived from property or ef fects on. the amount or value of which a tax is levied by this act, and also ' the . 1st section of said act, are suspended for the year 18C4, and no .estimated rentj hire or interest on pnoperty or creuits herein taxed ad valorem shall be assess ed or taxed as incomes under the tax act of 1863. ; ' 1 , ; Sec. 8. That the tax imposed, by this act on bonds of the Confederate States heretofore 'issued, shall not j exceed the r"terest on the samer and such bonds, V,.wi heldiby or for minors or lunatics, sharfbe exempt from tax in , all cases - where the intesest ot tne same snail noi Exceed $1000. 'To. tlie Ladies of 3iortli Carolina. The State Educational Association, at its annual ' meeting in Charlotte, on the 8th of November, appointed the under -Signed committee to addressth'e educated ladies of j ihe State and urge: upon them , the importance f aiding in th? education of the young. , ! The protracted sicknest of the chair man of the committee, is the cause ot tne delay "in the performance of his duty. As an appropriate introduction to what we would say; we ask an attentive peru sal of the J following paragraph from the Message j of our honored Governor to the Legislature now in session : j - . " ' I The subject of Common Schools is one which I beg you will not forget amid the great concerns of the war. j.The efforts making by the friends of education with our zealous and indefatigable Superinten dent at their head, te prevent the public from losing sight of this great interest, is worthy of our admiration. i I earnestly recdmaiend to your consideration the whole subject, and especially the1 sy stem of gra ded schools advocated by the Superinten dent; for iwhich memorials will be presen ted by the Literary Board, and the Educa tional Association of North Carolina. I also" xl n n-M 1 lilL.i A I if importance of their vocation,! I have not; felt at liberty to excuse them under ex isting laws. The Common Schools should; surely be kept going at every Cost, and if sufficient inducements cannot be of fered to disabled soldiers and educated women to take hold of them, the necessary males should, be exempted. Surely, though, if conriDced of the great necessity, bnr natriotic countrv "Women would as sist, in thabsence of these male linsiruc-; tors in preparing, the. minds of the rising generation to appreciate the Government which this one is bleeding to establish. When we see little doing to educate the youth soon to succeed us, and behold abroad the vicious a'nd demoralizing influ- eno.s wftrvwhem hliffhtins xne-iana. it is future Trulv the mental furrows are gaping for the seed, and if the good be not put in the cropyof evil will be spontan eous and fearful. It, is with pride that I observe the publication in our State of various new school books, creditable alike to the authors - and to the public which demanded tHem. Our great) system .of Common Schools is after alf, our only true, and solid foundation for public education, and demands your constant and fostering care." " 1 If no other inducements can be offered . that will prevail upon you to devote your ime to this laborious but noble work, will you not as patriots comej forward in this hour of your country's prial, when every strong arm is needed to defend you. and your homes from a mercilessj foe ? Many of you, we .know, must look for such employment as will be reunerative ; but there are many others who are not compelled to labQr for a support. These; we would urge especially to ; engage in this work, since' the compensation must necessarily be less than we would desire. Teach, not for the pay, and, Ht may be; not for the love of the work, J but teach for the sake of the children of our State who must grow up in ignoronce, if you do not instruct them. ully 4000 teachers are needeil in North Carolinaand 4000 able-bodied men can work, which' the ladies can ao so wen. Consider the subject well, and do what j your conscience and your patriotism say is your, duty. And now we would say a word ; TO THE PARENTS. j It is well known to every one who will reflect, that the small amount paid tne teachers : of our public Schools will not supply them with' food and clothing, and for this reason few are willing to teach except such as desire by this means to be exempt from military service. ; You feel the necessity of having your children j taught, you are unwilling that -they should grow wp in ignorance, and be unfit to en joy and maintain!' the independence for which we are so earnestly striving. . i Is it not your duty then to see that those who devote their time to the instruction f your children, receive a competent sup i port, so far as you are able to give it ? r I Let some one in each neighborhood secure ! such contributions as the parents can give, . especially in provisions -and articles of necessity, to be added to the public funds, "and we teel sure that every District in the State can support a' teacher,-and some, competent lady . can be found to teach every school. ' J. D. Campbell, T. K. Gaines, Committee .S. J. Stevexson, AT MUXSON & Co's, 38, MARKET STREET. m AY BE FOUND lack Broadcloth. Gray Military Cloths , Col'd Coatings. Fancy Cassimers. - Confederate Staff Buttons.! . PALMETTO f- C. S. NAVY : " Stars, Gold Lace, Gold Cord. -Military Caps, Citizens, do. Black Felt Ilat. Genta. L. C. Handkerchiefs. Gents. LINEN COLLARS, do HALF HQSE. MILITAHY VESTS. Silk and Worsted Vesting?., LADIES BONNETS. Bonnet Ribbons. Silk Velvet for Bonnejta. Ladies L. C. Handkerchiefi. LACE EDGING. , Spool Cotton, Needles, Ac 1-tf Ac, Ac. Made to Order. ENTLEMEN'S Business and Dress Suits. ilitary Oarmenu at ' 38, Market St. SENATE, Pasquotank and Perquimans, W 11 Bag- ;: ' .. ley: .! . :. 1 Camden and Currituck,! D Mc. D Lindsay. I Gates and Chowan, 'M L Eurel Hyde and Tyrell, E L Mann. j Northampton, J B Odom. 3 Hertford, Jj M Wynn. ! Bertie, John Pool. j . hlartin andj Washington1, J R Stubbs. jHalifax, 3Iason L Wigns., - Edgecombeand Wilson J H Poifell. JPitJ, Dr J rilount. i . Beaufort, iu J Warren, i ICraYenj-Kthan Vhitford. tCarteret arid Jones, Dr tA F.Arendell. H Greene aud Lenoir, J P Speight. luplin, VV ixi Ward. lOnslo I N Saunders. jBIaden Brunswick and Columbus, John 'Cumberland and Harnett, "W B Wnght. jSampson, AVilllam Kirby. ' ; . jwayne, iseni; AycocK. Johnston, T B Sneed. AVake, WT Jones, pash; A J Taylor. franklin, W Harris. (Warren, DrT J Pitchford. Granville, R W Lassiter ' Person, C S Winstead. Oranse," John Berry. Alamance and Randolph Hon Giles Me- - bane, r - ; Chatham, E. II ' Straughn8 Moore and Montgomery, Dr J M Crump fiichmond and Robeson, Giles Leitch. ; Anson and Union, Col W C Smith GuilfordrRobert P Dick. Caswell, William Long. Rockingham!, D W Courts. Mecklenburg, ! W M Grier. -Cabarrus arid Stanley, Dr J E McEachern. Rowan and Davie W B March Davidson, Henderson Adams. Stokes and Forsyth, J E Matthews. . 'Ashe, Surryi &c, Jonathan Hortoni Iredell, Wilkes, &c, A M Bogle. , 1 Burke, McDowell. &c, S F Patterson. LincolnGa$tpn and Catawba. M L Mc- Corkle. Pvutlujrford, Pollc &c. M Patton. ' X'- Macon,-Haywood, &c,- S C Brvson, JiLK , Alaraancc, R Y cAden, C F Faucett,, Alexander, JUl (jarson. ' . . ' Anson, A J Dargan, - L LPolk. : Ashe,-Col FUilcMillan Beaufort, Han K S Donnel, j D M Carter. Bertie, P T Henry, Jas Bond. I leaden, J W Russ. Brunswick, p L Russell, Jr. Burke, J J hrwin. luneombe, 3 AT.Gudger. (inKnrrns. PB P Smith. vjv s s y - . j-"- . . Latham. .1 H Headen. W J Headen, W. P Hadly, .' i j Caldwell, J Isbell. . j CiKiden, W A Duke; ; . Ckirteret, Stephen D. Pool. Caswell, "Mohtford McGehee, j; ' son.. ' i-1 ;l ' " X X K Cktawba. W P Reinhardt. S S Harri- f Cumberland and Harnett, Hon J GShep - J ' herd. A t) McLean.- Dr John McCor- s- inick. M i. Clay, W H Herbert. ; C:howan, L C Benbury. Cieavelancl,':p Beam, JW Gidney. Columbus,' Forney George. K Craven, W l) Lane, T II Gaskins, Currituck, U! J'Baxter. : jjavie, R F Johnston. . Duplin, Zachj Smith, A M Jaison. Davidson, C P Lowe, Lewis Hanes. Edgecombe,1: Pavid Cobb. Ftank)in, AViK Davis, .; 4 . Fbrsythe, tf - ll Wheeler; W B Stipe, Gston, AV PiShipp. ! . Gastes, Richard H L Bond. Guilford, D lF Caldwell, Clapp, A S I Holton.i ii Hranville P P Peace. E Grissom. J S . 1 Amis. .1 Si- . . - nklifax, II Joyner, A II Davis. Haywood, S L Love. Henderson, M M Patton. ! Hertford, J A Vann.' -IlWde, H S tiibbs. ' i Irfedell, T A 'Allison, L Q Sharpe. j Jaickson, W, !A Enloe .. , X Johnston, Wii A Smithi W GiSanM. Janes, F G Sinimons. ' Lenoir, Allen YV ATooten. Lincoln, Ambrose Costner. Macon, J M 'jflyle. Madison, W H Brown. T MUrtin, S AY Outterbridre. ' MdDowelk, W F Cr4ige. tilickienburg John L Brown, unci. Montgomery, Allen Jordan. ; ., IMdpre, Elam J Harrington. IXash, G N.Lwis. iNeW llano veil Sanil J Person, J RHawes NprthaniDtonj S T Stancell. S J Calvert. Orange, S F philips Onslow- A J Murnll. Pasquotank, tV E Mann. Perquimans. J II Riddick. PeEbon, John jV Cunningham. Pitt, B G Aibritton, 0 Perkins. Randolph, Joel Asheworth, E T Blair, Rowan, E E Shbber, W H Crawford. " L r thne, T J Morisey.' KOckm?hnm .T o. V . - 7J Stokes, W H Flynt, : " r Surry, II M Wanh , ! Tyrrell, LXHasSll, : i , - ' union, u Austin. , . i t layne, M K Crawford, J M Caho aTT.n,A T Alston, T JJudkins . f Washington, L;G Latham 1 I Watauga, Win Horton 5 v rr PT Horton - . CHURCH DIRECTORY! 1 First Presbyterian Church, corno'r 3rdi and Orange streets, Rev. ArD. Hepburn Pastors I .' ' . -k ., .f Episcopal Church, (St. ames) corner of Market and 3rd streets, Rev A. A. Wat- I son, Rector. .v.." v BaDtistjCongregation, worship at tho City Hall, j Rev. Wm. Young, Pastor. 5 Episcopal Church, SL Johns) corner of Red Cross and 3rd streets," Rev. R. El Terry, 'Rector. 1 ' '; Methodist Church, corner of Front and and Walnut streets, Rev. L. S. Berkhcal Pastor. ' I S t Methodist . Church, on 5th: between Nun and Qhurch streets, Rev. S. D. Peel er, rastor. i . CathoUVChurch, (St,Thomas) on Dock, between 2d and 3rd streets, Rev Dr Cor coran, Pastor. POST CUAPLAiKSl Rev. Mr Geer, Rev A Paul Pvoniton . and Rev T J Kriapp. HOSPITAL DIKECTOKY; No. 4 Corner of Dock and Front streets, Dr. jThomas R. Micks. Surgeon irt AValker, Surgeon in charge. Wavside Hospital Corner f Front and Red-Cross streets, Dr. Halsey, Surgeon in charge. , ' - Naval Hospital On Chesnut, between Water and Front streets, DrSanford, Sur geon in' chage, . Dr W W iarriss, burgeon ot City Uar - risonl . , BUSINESS CARDS. n. A. SMITH. W. VAN Bv SMITH. SMITH BROTHERS, Wholesale and Retail Grocers and Dealersj in Liquors, Cigars' Provisions, Crockery, Cutlery, JBarnitiire, &?., co., No. 2G & 28, Front Stbfet. 1-tf "! ' - ' T. J. JOHNSON & CO., COMMISSION JVIKRCTHIyVT X AND DEALERS I!r Boots, hoes, Solft Leather, Tobacco, 'A'ame tune iiy. CROCKERY, &o- 3C Market Street, WILMINGTON, N. t Dee. 14-1-tf BOOTS AND SHOES. H.& ELS. PERSONS, J. j 'No. 41, JVtarltet Ht. KEEP constantly: on hand a fall at?ort ment of BooUBhoes, Leather and 1- ind ings, at th ltwe?t Market price. V- ' leod-lw I JULES, ROBIN k Co!, covjcoo : JAS.UE.VXESSY &C AC. J. I F. M ARTEL, PURE article of French Drandy can be bad at - ' . " SHARPXTtfEN'S Marble JIaU Saloon, i.'tf So. 10 ftonth Water Street. SUNDRIES. BALES GEORGIA T.AR.V. 5t) do N: C. SIIKKTIUS. 40 000 KF.QS Bicarb. SOD A. Lb. Eairliah wMto Lead. A. K. HALL, 34, Market Strot. X. V.'i Vc, 13 'C47dtf, -' : ' ' WUntington, DR. B. F. ARRINGIjdN. Office Rootiik in iS'tate Bank buUdlng: Entrance on Frincca street, fronting Upholsterj store. ; , . 2 ti '1 . .. Vi -.AJIBl'CSil & CO.; T MANUFACTURE TANNER'S OIL, 31a S chinery Oil, Axle and Cit Grease, Lamp Black and jSbipf.. U f ; v 1-tf ij& Subscribe to the Casqusian. si ;1 -' . ' i . 1 j . !-. ' . ' ' - ' ' . . I'" :: ' ' ' I ! ' '. 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The News & Observer (Raleigh, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
Dec. 27, 1864, edition 1
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