1 H H i s N TV H n it tt J. Z1 VH VOL. XIV NO. 12G. PHILADELPHIA, MONDAY, NOVEMBER 28, 1870. DOUBLE SHEET THREE CENTS. EV "TB A TPTh FIRST EDITION INTEMAL REVENUE. Delniio's Report. ACompIctc Abstract. Operations of 1869-70. Yorkingsof the New Law Defects of the System. Changes Recommended. The Increased Receipts. GtC.t Btc.i Etc. Etc. BtC Washington, Nov. 27. The last oiliclal act of Mr. Delano as Commissioner of Internal Re venue was the writing of his annual report. As It is ofuou8ual importance at this time much space is devoted to it. The following abstract contains all the important leatures of the re port except the tables, which cannot be tele graphed: Treasury Dkpautmkkt, oifice of Intsrn at. Revenue, Washington, Oct. SI, 1870. Sir: l have the honor to transmit herewith the tabular state ments made up from the accounts of this oillce whi :h the Secretary of the Treasury is required to lay before Congress. (Ihe tables here presented show the receipts from each specilic source of reve nue for tho iliseal year ending Juno 30, isto, the stamp account receipts from the several Slates and Territories, segregate receipts from each- collection dihtrict for each year from W3 to J&TO, collections Irom each speclilc source of ievonue for the same time, ratio of receipts, and abstract of District Attorneys' reports of suits. The tables exhtoit the full result of the operations of this Dureau from Its organization to the present time.) The estimate, submitted in my annual report for l&ou, of the probable rtceipt s from Internal revenue Bonrces, exclusive of the direct tax upon lauds and the duty upon the circulation and deposits of Na tional banks for the fiscal year 170, has been mire . than realized. That estimate was tl75,0oo,ojo, and the aggregate receipts under- the then existing laws are shown to bo S185,23,8)7-97 an excess of 110,235,807-97. Beyond the estimate, tills aggregate Includes the sums refunded for taxes illegally assessed and collected, amounting to $196,8091, as well as the amount of commissions of collectors. Drawbacks have only btcn allowed on general merchandise, under section 171, act of June 80, 1804, limited by the act of March 31, Has, to ale and patent medi cines, amounting to t588-55. The amount all ved for the same lor 1S09 was 1877,411-31. The draw back on rum and alcohol is not conxidered in thi9 bureau. The total receipts for the Uscal year 1S70 are 1185,235,807-07. The total receipts for the fiscal year 1KCJ were 100,039,34423 ; showiug a net gam of in,ll0,B23-C9. The following is a comparative statement of the sources of revenue : Spirits, J 10, 65ft, 19 f -4 ; tobacco, i7,92o,Kio-31 ; fermented liquors, $219,347-36; banks and bankers, l 084,394 01 ; gross receipts, f:93,80l-lT; Bales, $t!i50,&5.v94 ; special taxes (not else whero enu merated), 1519,605-69; income (including salaries), ia.B8-t.0l 5-78; leiraclcs. 1427,745-92: successions. '220,4S0-35 ; articles In schedule A, t'2-l,BSi'.'!0; pass ports, decrease, t697; gas, increase, J197.411-65; sources not elsewhere enumerated, decrease, gsss. 673-68; penalties, f 49,184 -07; adhesive stamps, iu crase, 123,333-i5; total lucrease, J25,809,8?s 43; de crease, $012,754-75. From one of the tables it ap pears that there has been a continuous increase m the receipts from excise tax from June 3J, lSt9, to June 30, 1870, aggregating t25,196,62ii-6S, and ave raging for each month 82,099,710 iio. There 1b no insurmountable dlillculty In enforcing cur excise laws, and a proper regard to the qualifications of revenue oillccrs for ability and in tegrity is what is most essential to secure the prompt and certain collection of internal taxes. The employment of spies and informers and the policy of paying moieties, If they were ever useful. arc, in my opinion, no longer necessary. I think the reveune service would be Improved by discon tinuinfcuch aids. The oillcers now termed detec tives should be continued lu the service under tao designation or assistant supervise. Hvirit. The nwnber of distilleries, other than fruit, registered during the last year Is 770; number of fruit distilleries registered, 2120; total, 2S90. The spirit-producing capacity of the registered distille ries for each twenty-four hours, as aso-rt lined by surveys, is as fol'ows: From grain, 759,377 gallons; Irom molasses, 24.9U3 ; from fruit, 1M,U71 ; total daily spirit-producing capacity, 910,551. It will be seen that u tnc iiistiiierirs otner man lruit were operated to the full extent of their capacity for a period of ten months throughout the distilling season In eac i year, tUay ure capable of producing 803,912,800 canons. Tins quantity, uowevur. is largely la ex cess of our consumption, which is estimated at from 75,000,009 to 80 000,000 of gallons. The best Informa tion which this oillce has been able to procure on this subject induces the belief that all distilleries. other than fruir, are operated for about six mouths cnly, and for that period they are not run to the full exteDt ol their producing capacity. The returus to this otr.ee for the latt liscal year show a total pro- Auction, in taxable gallon, from material other than fruit, of 7 l,8aT, Wit; fiom fruit, 933,251; from fruit not jet returned but estimated, 160,000; total yearly production, 72,425,351 gallons. The quantity of spirits iu bond July 1, 1869, was lo.uVi. luo gallons; re naming in bond June 3d, iStO, U,Ct2,4i3 gallons. J nlging from the Information lu possession of this oillce, more U no reason for believlug that there will be any unto rial falling on" iu the production of spirits during the . current lineal year. I lie Man of surveviuat distil lerles on the busts of a forty. eight hour fermenting period for sweet mash, to which attvuiin was fulled in my last annual report, nas been ru ly carried out, ana uie resaus are iiigniy satisiact r aua advan tageous to the Government. The tests instituted regarding sp'nt-meters have not yet been com pleted, and will be made the subject of a special communication to congress iiereiiiter. i The Prtent Law an to Spirit. Tho experience of the past year has served to strengthen my previous opinion as to the impolicy or changing the 1 1 v tax lug spirits, ami Induces me to repeat the re com niendatlou in my last report that the rule .C tax and the manner of its collection be left as the.v are now provided for. The receipts from this soiree tor lb'.O are t&5,5S1.599-13, already within $4,6'J.0uO of my estimate. Time ami experience smciii to declare it to be unwise and Inexpedient to change the law in any essential teature. Tulmco. The receipts for the laat fiscal year from tobacco re $:.l,3.v.',7n7-88. For the preceding year they were fi3.4!iO,70S-57, showing aa licreaie of 17,1)20,000 -81. This increase nf uearly JS,ooo,ooo has not btcn spasmodic, but a regular monthly lucrease, averatrlua over I'i'i.oji) per month, it m tone o: served that the iata crop of to aceo was an Inferior one, owing to a general uroutii in many or the to bacco-crowing dn-tnets. N )twitntandia? tins f a vorable exhibit I desire to direct attentnn pai'tica- larly to some defeats in the provisions and opera tions oi the law taxinc tn's crop. Commissioner Delauo then makes a gearal state mentof the iaequa'ities of the present law, gives arguments at some lenytn in lertreuca mere to, au'i his reasons for the result bis investigations have reached, and says: "I um satisacd that there is but one remedy for the frauds perpetrated und. r th'.s head, and that is to make the tax on all descriptions of tr bacco uniform. Less inequality would theu exist under a tax of 82 cents per pound than ua ier the present rates. There seems to be no good rea son why there should be two different rates of tax ation on articles cf equal pries and value, simply because one is used tor smoKiDg and the other for the lug. Why not reverse the rule, and place the larger tax upon smoking tobacco and the lesser upon chewing?" The iluiutuissioner seems to lie in doubt r eart!i;-.g tho intention of fie lawlu ref.-rouod to ihe S2-cenu-per pound tax on tobacco made by !&Ld. Hi bay.: "If it was the lnicnuva to ux al tobacco, even the raw leaf, If sold for Immediate consumption, 1 would recommend that the law be made so explicit as to remove all doubts on the sub ject; bat If, nnder no circumstances, a tax Is to bo assessed upon raw or leaf tobacco, even when sold directly to consumer, then I would recommend that an equivalent for the specific tax on the pro duct be Imposed upon te dealer, as a special tax, whenever ne sells directly to consumers." The law authorizes the Commissioner of Internal Revenue to designate and establish, at any port of entry In the United States, bonded warehouses for the storage of tobacco and snuir in bond Intended for exportation; at the same time It authorizes the Collector In charge of exports at such ports to issue a permit for the withdrawal of such tobacco and snuff for consumption after the tax had been paid thereon. Vpon taking charge of this oillce I found that there had been established by my pre decessor, under the act of JuU .20, 1968. fifteen ex- port bonded warehouses for the storage of tobaico ' and snuil'intended for export, viz. : One at BosVm, Bat New York, 4 at l'hliadoipnia, a at naiurooro. 1 at Richmond, 1 at New Orleans, and I at an Francisco. Repeated applications have been made within the last eighteen months for additional warehouses, which I have denied, because the num ber already established more than accommodate the export trade. The quantity of tobacco stored In the several export bonded warehouses during the Uscal year ending June o, 1870, was I9,fii2,r pounds; withdrawn- for ' exportation, 8,2(W,ost7 pounds; withdrawn upon poymentof tax,12,(Ki,877 pounds. This shows that only about two-fifths of the goods bonded are actually exported. Nearly an or these are exported irom jvew xorx anu lioston. It Is a fact that a large proportion of the goods stored In these warehouses was never Intended for exportation. The goods them selves are nnsultcd for foreign markets, and are shipped by tho manufacturer in bond, and, when stored, are censiinied to wholesale dealers and Job bers, thi! s securing to the latter the advantage of placing the goods upon the market without the pre payment of the tax, as the lw requires in all other cases, before the removal of goods from the manu facturer. By shipping these goods la bond, the dealers and Jobbers receive on an average from four to Cve months' credit, and as this privilege can only he enjoyed by dealers and jobbers in seaport towns, where, by law, these warehouses are authorized to be established, it creates an inequality In the trade, and is the source of much complaint. To remedy this, and correct the evils of this system, I would recommend that the law be so amended as to allow no geods entered for export in bonded ware houses to be withdrawn therefrom for consumption, npon payment of tax, until twelve months from the time they were so bonded. By limiting the time for withdrawal, no goods will be entered except such as are actually Intended for export, and the privilege of withdrawing for consumption after twelve months will relieve parties who, having entered goods for export, fail afterward to export the some. Should It be deemed Inexpedient tj limit the time before which permits for the with drawal of goods on the payment of tax are not to be Issued by the collector, then I would suggett that further authority be given to the Commissioner to establish bonded warehouses at other places thau at ports of entry, civinir such facilities for bonding and equal time before payment of taxes to wholesale dealers and j'ibbers in manufactured tobacco irkoiiier large cities as are now enjoyed by those doing husl ncss in the cities mentioned, where export bonded warehouses are located. Act ofJvlu 14, 1570 I deem it my duty to can the attention of Congrecs throuirh you to certain de fects, ambiguities, and contradictions, which in the hurry of legislation, Incidental to the closing labors of a session, appear In the act of July 14, 1870. It is believed tj have been the Intention to reUIn all the taxes Imposed upon the sales of distilled spirits, wines, and malt liquors, by the act of July 20, 184, and acts amendatory thereof. Suctions 2 of the act of July 17, 1870, nevertheless repeals the tax upon sales of malt liquors. It was evidently tho purpose of section 6 to empower collectors to remit at any time prior to Ang. 1, 1872, all penalties for issuing instruments unstamped unless tne omission of stamps was with fraudulent Intent; but, owing to a change made In the bill as reported y the Senate Finance Committee, the letter of the law Is such as to postpone until August. 1871, the relief which was designed to De immediate, .section ii pruviues "that seotlons 120. l l. and 122 of the act of Jul? 30, 1604, s amended, shall be construed to Impose the taxes therein mentioned to August 1, 1670, and no longer." Section 15 provides that there shall be l?vled and collected, for and during the year 1&71, a tax of 2 per centum on the amount of all Interest ou coupons paid or bonds or other evidences of debt, Issued and pavabie in one or more years alter aate, ny any oi the corporations la this section hereinafter men tioned, and the amount of all dividends of earnings. Income or gains hereinafter declared by any bank, trust company, savings institution, insurance com pany, railroad company, canal company, turnpike company, canal navigation company, and siack- water company, Whenever ana wnerever.me same shall be payable, and to whatsoever person tho same may be dne, including non-residents, whether citi zens or alieus." His believed to have been the in tention to continue the 5 per cent, tax until August 1, 1870, and to substitute a tax of etf per cent, there for on and after that date ; but owing to the peculiar language or tne statute no tax can do wn.nneiu irom coupons falling due during the last Ave calendar months of 1870. According to a recent decision of the Circuit Court, in the State of l'eunsylvania, no tax cau oe vmnrieid irom divi dends, coupons, or Interest payable during the Urst seven months of 1870, and corporations cannot be required to pay any taxes upon the dividends paya ble during the remaining live months. Tae right to withhold a tax from the salaries of persons in tho civil, military, or naval service of the United Stasis during the lir-t seven months of 1870 turns also npon the points Involved In the case above nam Jd. The amount of tax Indirectly Involved in this ques tion is very little Iwsb than (6,000.000. It Is of such Importance that I have not felt at liberty to acquiesce in the decision oi the circuit courtuntu itsuau nave been afflrmcd by the Court of last resort. Steps have been taken, therefore, to hive tne opinion of the Supreme Court of the United States pronounced upon tne Questions in issue. Herein I deem It proper to state that as early aa January 4, 1870, 1 called the attention of Congress, through its appropriate committee, to the ambigui ties of the law then In force, and the diitlcultles likely to arise In the collection of theso taxes, and abktd for legislation upon the subject. This request was repeated February 8, April 7 ana 25, and May 2a following, and was repeated orally and in persoa at several other times. The legislation was Anally enacted July 14, but has been declared by the Cir cuit C oart of Pennsylvania to have been too late to erre the purpose desired, it is provided iu sectiou 15 that When ny dividend is mada or intoret i oid which in cludeb.ny part oi tne burpttra or c mt indent fund of any corporal urn which hit. been 'Sued mil tils In pij tbrreon, or which ineiudeg ony p-irt of the dividonis, iu terettte, or coupon, roeetvod from otber c )r irations whose officer ure nuttioiized by law to withhold a pur cent, on the name, tht amount nt tttx no paid on that por tion or enmmrrunt fund, and the amount of tux which has been withheld and paid on dividend., interest., or coupon, to received, may be doduct-ea Irom tae tax on feutti dividend or interest. Owing to a change iu the rate of taxation from 5 per cent, to 2)i per cent., taxes properly naid upou surplus prior to August 1 may now be agaiu appro priated to the paymeut of taxes upon earnings since that date, so that In some cases these Uter earning escape taxation entirely. It would have resulted dim rently if the law had provided for a deduction of taxed Furplus from dividends Instead of a reduc tion nf tax from tax. l'ublic resolution No. "5, approved July 11, 1870, relieved Insurance companies from certain tixe3, but an act raised tho next day restored tlK'in iu language so plain as In my judgment Ui operate as a repeal of the resolution. Tne repeal of the tax urn receipts for money Includes practically a repeal f the tax upou demand and sight drafts, bank checks, etc. A person who has moucy on de pohit, instead of drawing by check, receives the money and gives his reotdpt, whlcn U retained by the tank as a voucher. This practice is increasing and seems likely to become general. While it Is an evasion of taxes, It U one for which the present law provides no remedy. The repeal of tliesoeclal tax upon apothecaries takes effect May 1, 1871. Alter that time they niuat either abandou the dispensing and sale of wines and spirits oitlclnal upon physi cians' prescriptions or otherwise, or pay special taxes as liquor dealers, unless -there shall be ad ditional legislation on that' subject. KofarattUey are concerned, the act of July 14, 1870, increases the taxes. The defects mentioned are but part of thisa already discovered, and probably but a smill part or those which w ill eventually lie found to exist. Some of them this otllce has attemoted to reconcile and avoid by coiiBtruetiuo. How far this cons'rucUou will be sanctioned by the courts remains to be seen. The Commissioner, for reasons stated, recommeuds tlifat the stamp tax on prepared mustard, sauce, and syrups, jams and jellies, be abolished. By my direc tion the collection of taxes on shipbuilders, assessed under the fourth section of the act of March 31, 1858. was ordered to he suspended. I would recommend that Con p rets provide for the remission of all such taxes asscbbeU but not collected ou the gales of ship- I builders.' I United Stat? tHuct Tax By act of Congress ap proved August 5, ibtil, a direct tax of iw.oo't.ooo i: uiit-ULi vi8 ap'T'loncd to ail of t lie uuii ex ' Utli g htates and Territories and the District of , Columbia, 'i bis Ret provided that each but ttai Tenltory and the District of Columbia might pay Its own quota, If notice of the Intention there of should be properly given on or refore the second Tuesday of February next thereafter. Under this provision of law all States and Territories and the District ol Columbia formally assumed the payment of the tax, except Delaware, the Territory of Colorado, and the 11 In surrectionary states. Provisions were arranged for making the colltctions in Delaware and Colorado by internal revenue oillcers, and In the 11 Insurrection ary Slates by the appointment of United States Direct Tax Commissioners, nnder an act of Con gress approved Jnue 7, 1902. By act of Congress approved July 1, lS'ti, the operatiens of the act of August 5, 1861, were suspended until April 1,1805, except so far as related to the collection on the first annual tax of 2i),000,ooo, and by act of June 80, 18C4, it was further suspended until additional legislation by Congress was had. The following StateB and Territories appear to have satisfied their quotas in full: Maine, New Hamp shire. Vermont, Massachusetts, Rhode Island, Con necticut, New Jersey, Pennsylvania, Maryland, West Virginia, Ohio, Kentucky, Indiana, IliinoH, Missouri. Michigan, Iowa, Mtnncsoia, Nevada, Ne braska, New Mexico. Dakota, and the District of Columbia, Against New York, Wisconsin, Kansas, California, Delaware, Colorado, and Washington Territories, there are balances unsatisfied of about 11,812,000. Oregon and Utah have paid no part of their quotas. United States Direct Commissioners were ap pointed In each of the Insurrectionary States, who entered upon their duties, and completed the assess ment rolls In several of the States, and collected a portion of the taxes In each, except In Alabama, where nopsrtof the quota was ever collected. In Virginia, South Carolina, Florida, Arkansas, and Tennessee, lands were sold for the non-payment of taxes charged against them, some of which were bid in at the tax sales by the Tax Com missioners, and, never having been redeemed, are still owned by the United States. Tney are approximately valued at 1709,000. The sales of lands for non-payment of the direct taxes In the eleven States were suspended by order of the Secretary of the Treasury in May, 1805. The collection of the tax la said States was suspended In Atignst, 1860, and bylseveral acts of Cougrtss sus pended until January 1, 18G9, since which date no action has been had by Congress or by the Execu tive authority, nor have the conditions been resumed In any of the said eleven States. It may be deemed Important that Congress should make provision for the final disposition, at an early day, of all the lands which have been acquired and are now owned by the United States under the direct tax laws, aud also that in the adjustment of the uncollected pottion of the direct taxes in the late in surrectionary States a different system from that provided In the act of June 7, 12, should bo de vised. For the fiscal year ending Juue 80, 1870,472 cases were compromised and settled by the autaority of law. The total amount received by compromise Is '.i'2,274-25. From the reports or District Attorneys, it arpeors that C743 suits have been coinmeuced, of which 4131 were pending July 1, 1870. The United States have recovered by suits m personam $l,2yii,25l, of which $441,973-05 has been collected aud paid into court. The amount collected as proceeds of for feiture IS 1325,521-49. Tho Internal Revenue officers have durltg the year selzd for violations of law property valued at 83,890,87180, distributed as follows: Distilled Bplrits, 70,208,149 gallons, wonh 11,038,840-54; fer mented liquors, 1,131,050 barrels, worth o3,0l7-28; snuff, 8.414,250 ponnds, worth 15,602-21; tobacco, 171,081,uil pounds, worth 5284,071-13; cigars, 4,010,- 805, Worth $1,888,414-18. Seizure About tho seizure and di-positlan of property for v I llation of Revenue laws, Mr. Delano suggests that the act of July 13, lGO, be so amended as to make lti provisions applicable t j property for feited under any of the Internal Revenue laws. The limit in the value of the property seized should be extend-, d from $3(K) to tsoo, aud the expenses of te zure and custody should be provided for as well as those of appraisement and sale. As tb law now stands, the section Is newly useless, it 13 the common testimony 'f oftl-icrs that the effect of this summary disposition of small quantities of for feited property Is beneilcial In promoting compliance with the law, and, iudeed, that It is trie only effective-mode of dealing with such small values. If sold In this way In the courts, the whole value would be abKUbed In cotts. During the last four years nearly (S0,0(i0 worth of property has been sold In small lots at an average expense of 82 per cent, of tie gross proceeds, llail this amount been forfeited In court the avails to the United States would have been much less, if anything. Mr. Delano continues: The Commissioner presents a table thowing the amount which it is estimated will be annually realized from all sources of internal revenue, except stamps, after the aet of July 14, 1870, st all have gone Into Tull operation, from May 81, 1871 the total amount Is 8111,418,000. Esti mating additional receipts from stamps at, 115,009,. ooo, there will be a total of 1120,413,000. The table Is arranged according to tho revenue 'value of the States respectively; the total of this esti mate may be increased yearly in proportion to the increase of population, business, and wealth, but probably not to exceed B per cent. On the basis of this estimate the five most Important States New "irrk, Ohio, Illinois, l'eunsylvania, and Kentucky will contribute 170,706,000 or 63 per ceut, of the en tire receipts exclusive of stamps. Theso being largely agiicultural States their products arc to be the source of the larger part of the Excise Tax under the law of July last. COMPARATIVE STATEMENT OF THE 8KVKRAT. GENERAL FOUUCKS OP KEVENUE, FKOM SETT. 1, 1809, TO FEU. 88, 1S69 (13 MONTHS). Spirits.... : 141,678,684 8 Tobacco 29.327,676-20 Fermented Liuuors 8,64Ml-83 Gross receipta MM.tmiuo Sales : 9,030,902-95 Income (including salaries) 4,900,259-00 Banks nd Bankers 4,320,310-19 Special Taxes 10,994,425-26 legacies '. .... 2,094,307-89 Successions 1,832,007-93 Articles In Schedule A. 1,031.582-68 Passports 3i,C34-oo Gas w 3,010,933-57 Articles now exempt 63,235,310-03 Renames 1,603.774-88 Adhesive Stamps 22,983,348 00 Total from all sources $241,320,705-82 FROM MARCH 1, 1800, TO AUG. 31, 1870 (18 MONTHS). Spirits 132,417,419 5 Tobacco 40,504 005 04 Fermented Liquors 10,054,020-41 cross Receipts 10,073.219-21 Sales : 12,850,600-80 Income (Including salaries) 6.s,074,7TA-S3 Banks and Bankers 6,973,813 s9 Special Taxes 17,185,103-42 Legacies 2,437,84i-70 Succefsious 2,103,021-50 Articles in Schedule A 1,714.980-74 Passports 37.U5 00 Gas . 8,447,05-50 Articles cow exempt l,oi9,293VJ penalties 1,232,83441 Adhesive stamps 2,290,390-63 Total from all sources $29l,493,SiT-0l From this statement It will be seen that the gross receipts from all sources of Internal Revenue for the first 18 months of the present administration compared with those of the last 13 months of the late ai'minlsiration ore Increased to the amount of t40,672,i'61'09, and taking the same sources ot reve nue, the excess during tlin same period of compari son In favor of the present administration amounts to $101,fet,e7iM3. The plan of organization of this bureau, detailed In my former repoif, has been successfully carried out for tlie past year. It has improved the service, systematized the public business, and lightened the labors of its otlici rs and employes. Iu relinquish ing this otllce I have the satisfaction of knowing that Us allairs are left I a a most excellent ooudltion. Respectfully, jour obedient servant, C. Dki.ano, Coram'ssioner. To the Hon. George S. Boutwell, Secretary of the Treasury. Tb Food Duration Iu Purln A balloon letter from Paris says; "There la a good deal of suilerlng already unl want, but the outward appearance of Paris N not muc'i changed. We have now concerts and dramatio recitals iu the theatres. It Is strange and painful to see groupsof well-dressed womeu looking lu at the windows of pork butchers and tripe-shops with the same eairer curiosity with which they used to gaze at rilnmH and bonnets. Food Is t lie' one subject of c uversa tion after war aud our imaginary successes." Ner York Produce market. Nsw Yobi, Nov. 23. Cotton steady ; sales of TOO bales at ltikc. Flour quiet but without decided change; salts 10,ou0 barrels. vv he-it dull, but without aei-lded change j sales 46,000 bushels. Corn dull aud drooping; sales 24,0o0 bushels new mixed Western at hJKsboo.; old at 8.8,,? -,9.;. Oats dull and heavy; sales f 29,000 bushels Ohio at 63dta; Western at62(?63c. Beef outer. Pork steady and firms steam, lS3i(tl3io. Whisky firm at 90o. The Swedish colony in Aroostook county, Me., to obtain the members of which tho State tccta fi'eciiil comnilidoucr to Sweden, is yri nouEceil a success, and everybody iu it is sup j iitd with work fur the wiuter at good wage. SECOND EDITION WAR NEWS BY CABLE. Another Great Battle. & Complete Prussian Victor). The Artillery Does the Work The Black Sea Question. No Fear of Hostilities. England will not Tight. Ulnniieial anil Commercial Etc. Ftc. Etc.- etc., etc. FEOM EUROPE. The Itlnck Hen Question. London, Nov. 28. The Titties of this morn ing contains St. Petersburg despatches of a more pacific tone, and notes a partial return of com mercial activity. No collision between Rursla and England is now probable. It has been defi nitely settled that a meeting of foreijrn minis ters of powers intercotcd in the treaty of 1856 thall take place in England iu January. Onernl Ftisnmnnent 00 the Loire. Despatches from Tours announce that a severe and general engagement is in progress. French victories along the Loire are claimed, and it i3 reported that the Germans have been routed and are retreating. No(Iauiter ol 11 Itnpture Between England lind Ituaxln. London, Nov. 28. The feeling ia fiuancial circles to-day is much mere healthy. The fears of a rupture in tho relatioas between Great Britain and Russia on the question of the Black Sea difficulty are gradually abating among all classes of people. The Times this morning hopes that the answer to Gortschakofl which goo3 forward to 8t. Petersburg to-day will be firm and concili atory. Italian Protect. A protest from the Italian Goverrment was sent to St. Petersburg on Saturday last. OltO Knxaell dined yesterday with King William at Ver sailles, lie was well received. Subsequently he had an interview with Count Bismarck. The latter said that, while adhering to a conference, and having no concert with Russia, he was sur prised at the action of Gortschakoff. Prussia, however, declined to interfere iu the matter. Defense of Purln ImpONslble. London, Nov. 28 11 A.M. The news from France to-day Is meagre and unimportant. The Paris Figaro implores the French Government to conclude a peace, the defense of Paris bein Impossible. The Tours journals of Saturday speak of the extraordinary activity of the War Dopartmeut. Obituary. London, Nov. 28 James Stuart Wortley died yesterday, aged sixty-five years. Amnesty Accepted. Madrid, Nov. 28. The Counts of Cheste and Calonge have accepted the amnesty offered by the Government. They have sworn fidelity to the constitution, and been restored to their Captain-Generalships. Another Keport of the Uenent PlKhtlna-The (eruinno Victorious. London, Nov. 28-2 30 P. M. The following important despatch is just received here: Tours, Nov. 28 Forenoon. A ba'.tle oc curred yesterday between Villiers and Saleux, near Amiens, in the Department of Somme, which lasted all day. The French maintained their positions up to half-past 4 in the after noon, when the town of Villiers was abandoned before superior forces and the artillery of the Prussians. The French subsequently were beaten at Boves, a few miles west of Villiers, but at Dury maintained their position until nightfall. Three thousand Germans were en gaged lu the conflict at the latter place. Itimitln Plncnble. Versailles, Nov. 27, via Berlin and London, Nov. 28. The settlement of the Black Sea ques tion may be looked for on the basis of a confer ence and the withdrawal of the Russian note. After Constantinople and St. Petersburg had been rejected as the seat of the proposed con ference, London was agreed upou. Russia is entirely placable. TnU .florulo'a (Iuotu.(tona. London. Nov. 28 ll-SO A. M C-jnsoIs opened at 92 ?u for both money aud account. Amerlctn se curities quiet and btea"y. U. a 6-208 of 1802, 88; of 1805, old, 871i;of lttJ7, bSV; HMOs, 60x. I'l'e stock market is generally firmer; Erie, 20; Illinois Central, lie; Great Wi-stern. 27V- Uinkon, Nov. 28. W halo oil Is declining; Calcutta linseed declining; spirits petroleum scarce; sxlcs at 9d.(u,10d. Kurooi., nov. us -ipso a. m. wotton heavy; mlddJluk! uplands, O'otsO'.jd.; middling Orleans, 'i (aXb 'I,lie Bttle8 to-day ate estimated at 10,90 1 bales, but may possibly reach 12,000 bates. The l ighting on Ihe Loire Details of the rtrnru Vx-lorlea iTbe following despatch has been contradicted by a telegram sIhch teeth ed, but it gives details that Will be found of Interest: Lonpon. Nov. 17 (Special t the New York World.) Mr. Apples art 11 sends me word from Tours that lighting has lieeii giiin ou alo:ig tiio whole line. 'Ihe French have carried every i.liiLjf before them. C0KTINl'0C8 DEFEATS OF THE OEKMANS. The Germans attempted to turn the French rig!t vlrg ut Gii u sur-Iilre. iGien is a small f wu of some 7000 Inhabitants on the right bark of the Loire, forty nill'-s by the post road irom Orleans. It was here th;tt Joan of Arc crossed the Loire 11 her way to announce her divine mission to the Pauphiuat ih'nou. They also attempted at the, same time to tira the left wing of the French at the town of Chateau. du-Lolr. midway betweea Le Mans and Tours. (Chateau-du-Lotr ia a towu of about UM) inhabitants lu the Department of the Sarthe, on the right bank of the Loire, where the Ive tlows Into that Stream. Py the Hues of the traveled roads, post and rail, Gien audChateau-du-Loireardisuut irom each inher no less than 140 miles. 1 Tne Germans v.tte ittulii:d la bo'h attempts' wUU grc; losj. There was sard nghting also at Vendome, on the kit vf ihe French ctutre ; the i icuch dmiug back th er.emy and taking W0 prisoners. Vendome U a city of some ten thousand Inhabitants, on the left Link of the tlver IOlre. It lies about half way be tween Chateau-du-Loire and Orleans, and aoi iflruij nuiiri iu mu norut m iiiv iiiir oi iirtr i mil I rlrann r!llwv ami nf tl-o rlrer I yilr at ntnia 1 1 A DECISIVE FRINCn VtCTORV. There Is no doubt the French have won a declilve tattle. Great excitement prevails at Tours. HKTAll.8 Or Till PIOHTlNfl. V.r. ArplegBrth sends me from Tours, dated yes terday (the 26tb), news of the great French victory esti-rdv won near Venriome. The baHle bran at S In the afternoon with an at tempt of the (lermans to turn tho left wing of the forces of General d'Anrclles de Pal ad lacs posted along the ltneef the uncompleted (Jhartres and Ven dome Kadwny under Jeneral Sonnet, The Germans were routed with great loss, and pursued till o'clock at night. They retread to wards C'hatrsudun (very nearly hlf way between Vendome and Chartrcs. Two German guns were captured. The government at Tonrs have also despatches announcing other engagements, which have all re sulted In favor of the French, along the front and on both Hanks of the armies of Geucral d'Aurcilcs de Faladincs, THE BRETONS IN THE FIELD. Fifty thousand new French troops, nnder General riereck, nave arrived in Tours from jurittany. FEOM JVEWt ENGLAND. Hulrlde by Polattn. Boston, Nov. 28. Charles E. White, aged tweDty-two years, living with his parents in this city, committed suicide by poison yesterday, lie was Buffering from disease. Choked to Itenth. John Mallory was choked to death while eating breakfast iu East Cambridge 'yesterday. Arrest ol a Wnlkltt. Mr. Ettrick's proposed walk of one hundred and four consecutive hours was summarily closed by his arrest for giving aa exhibltiou without a license. A FUSE UAL PYUE. The Fud of n Tlinokaclvlna; Mpree la Connec ticut-Two Young itlen Burned to Death la a Nhnnly. Ou Thanksgiving night two men got on board Conductor A. 8. Beers train at Ausoula, Conn., with tickets for Plymouth. Between there aud Waterbury they were quite noisy and got into considerable of a sctiille when the train neared the staticn. Arriving there, a policeman entered the car and mauaircd to quiet tuem, so that when the train started agaiu they also continued tlrcir trip. When the train reached Reynolds' Bridge, a little this side of Ply mouth, they got oiT, and that waj the last tho conductor saw of them that night. Just below Reynolds' Bridge is a long covered bridue called Jericho Bridge, and on this side of the latter stands a shanty erected by Mr. Daniel Carter as a protection and place of lodging for himself while attending to the burning of charcoal, which he has carried ou at that tlace. Early on Friday morning sonic of Mr. Carter's family saw smoke ascend iug from where the shanty stood, and Mr. tjarter immediately repaired thither to find tho building in ruins, the fire and smoke not yet being entirely out. lie examined the place, and among tho smouldering heap of ruins lie tuought he discovered human rem tins. Summoning assistance, he again went to the place, and after much difficulty they drazged tke burnt and blackened corpses of the two men from the fire and ashes, so completely disfigured as to be unrecognizable, except by portions of their unconsumcd clothing and Borne articles yet remaining about their persons. Their arms were burned off nearly to their bodies, the extremities of their limbs were gone, and their heads almost or quite wholly devoured by the fire. The fact that such au awful affair had occurred spread like wild-fire and every means resorted to for identification. This was at last accomplished by means ot a watch on the person of one of tho victims and a lumcu ot Keys on tne other. Their names were Frank Canfield and E. Curtl. When Conductor Beers arrived with hla train at Plymouth on Friday, it wa9 then ascer tained that the unfortunate victims were the two passengers that entered the cars ot Ansonia the previous night. The presump tion is that after leavintr the cars at Reynolds' Bridge they walked back, crossing Jericho Bridge, the whole distance being about one mile and a half, and seeking shelter for the nitrbt in the old shanty, kindled a fire of char coal (there was a bushel or two in the buildinr), and lay down to sleep. The fumes and gas of the burning coal probably stifled them to a de gree that rendered them insensible, and when the fire spread to the building, and destroyed it, they, too, were burned bctore recovering from their insensible condition. They were both single men, and one of them was cm- ployed at Thomas' mills in Plymouth, at good waes. The remains were gathered up by their mentis ana will be buried to-day. NOVEL FINANCE. II ow Methodist Dllnlatere Invest Their .Money. The Buffalo Express 6ays: We have received the following communlca- tion from Kev. Ueorge r. Porter, Presldiuj Elder of the M. E. Church in this district: To.tiib PyBLic. A Mr. Lawrence claims to be heir to a vast estate in England, worth a hundred millions of dollars, and is Issuing bonds of ten thousand dollars each and selling them at ten dollars each, in order to enable him to go to England and secure the property, bo 1 learn. It has been reported to me that persons acting as agents in selling these bonds represent that "it is oil right." aud among other reasons cited as evidence, say that the leading ministers of the Methodist Episcopal Church endorse it and have taken the thing in hand. We wish to warn the unsophisticated against any such reasons as that for buying these bonds. There may be some Methodist ministers who have in vested something iu them that Is their business not mine. Methodist ministers, in their legi timate calling, deserve the confidence of the public. In preaching the Gospel and acting as nireuts lor benevolent ana other public institu tions they deserve well. But any man who pre sents a purely Luanda! project ana would asK vou to couiuie lu it simply Decaue ne is a minister, you would do well to watch. rininvu aw coairriKKtJK. Svemimo Ter.soaira Oftios,! Mouday. Mov. i-, 1470. I Tie week opened thi uiornime on a m de- lately active aud easy money market. Money Isfrctly olletea on call at adoW.i percent., wilh occasional large transactious at o per cent, with Government collaterals, rlrat-ciais business paper is iu fair supply and rasse cur rent at 7(n (J per cent., according to dates and credit. Ihe banks are cautious iu their opera tions, but take up the paper r f depositor at the legal rate ot interest. 1 ucro 1 j suuie excitement in the market ou the European war question, and the ceneral leeiin is unsettled. Geld Is active and lower, the news bein favorable to a paceful solution of the Black Sea ouestlon. The range of sales up to noou was lllk-ffilim. Government bonds are comparatively quiet, but prices are quoted higher iu foreign markets, with a slight partial advauce lu our own. blocks were active but barely so strong. Sales of the new City Cs at 102, and Lehigh Gold Loan at b'JJi for 1 ne small bouns. Beading Railroad was steady and sold at 50 81; Pennsylvania was more active aud sold at 5'.); rales of Minehill at 5U; Northern Central at 40: Oil Creek and Allegheny Kiver at 4t5ffiloX: Catawlsta Preferred at 37)C; Philadelphia aud Erie was in active request, with sales atlM; In CaBal shares there were large sales of Le- blirh at aJ IW-'if, the latter b. o. In the uilocel':tucou.3 iharc3 l-ero were baijsof the American Buttonhole Co., at l'J, and lies tOM&e Kread at I5,'-j. Messrs. Dh IUvkn fc Broihkr. No. 40 8. Third trect, Philadelphia, report the following quotations: U. 8. 6s of 1881, U3vnsv : do. is2, lo7)tf io7 v 5 do, 1864, IOC (4107 H J do. 1S65, 10'l,107 , do. 1866, new, iiw',imh', ; no. im,i,oo. l' w m iiun no. 1888, to. lWkWlcav: iimos, lfl6';AtP6S,'. U. t. 80 Year rner cent. Currency, liovaul: old. 1UW(4 lti. ; Ktlver, lONrtliii; Union Poclflo Railroad 1st Mort. Bonds, 8UKiS20: Central Pacific lUtlroad. 900910: Union Pacific Land Grant Bonds. 7U);725. MKHf FS. Wil l tAM 1'AIKTKK Co.. We. 8 8. Third street, report the following auotatlons: U. 8. 6s of 1881, HH.t113V ; 5-208 of 1SC2, 17Ho107' ; do. 1864, 100', H'7!. 1 do. 1S6B, lfMt'i(tl07: do.. July. 1866. inuring',; do., July, 1W7, 1P9V(4109,'; do. July, 1868, in.-.(aVrw : ts "o 40, los v-mos1, ; u. S. Paclflo BR. Cy. 68, novum, oold. Ill VDW. PHILADELPHIA STOCK EXCHANGE SALES. Reported by De Haven A Bro., No. 40 S.Thlrd street. FIRST BOARD. ispoocityes, New.wsy ooo sh Read R..b60. 61 tsoo do Wi 100 dO.....b0 Bl r00 Leh Gold L. . . 89 ;v 600 do ....ls.c. 60-81 20 sh Buttonh e Co b6wn.... 19 900 sh Phlt ABR.R 86 V 100 do MO. 26i 100 do b5. 2X 400 do IS. 80 so retina it is. SCO do r9! My t9 63 do soo do B60. M'O sh Lch Nav. ..c. 8'i 200 40 Is. 82',' 100 do Q. R2'; 100 do svi - mi n jeni if .IP. 80 sh O C A K. . . loo do c. eo sh Cent Trans. . . 100 sh HestonVe.bS. 40 4X 4 60 IB 40 do 82Stf' 97 sh Mlnehill R. Mvji lnosh CataPrf.bs. 87' Philadelphia Trade lienors. Monday, Nov. 28. There Is a fair Inquiry for Clo- versccd, and farther sales of 1200 bushels have been reported at 8-286-58.V. Timothy is scarce and held higher. Small sales of Flaxseed at t2($10 per bushel. No. 1 Quercitron Bark has declined to f 25 W ton. There Is no new movement In the article. Tanners' uarK ranges rrora 117 to 522 cord. I he warlike tone of the European advices has had no perceptible eilect upon the lireadstuds market and Flour Is steady at Saturday s quotations. About HO0 barrels changed hands, including super fine at f4-60(4-h7M ; extras at 5,.V2B spring Wheat extra family at H6 !so; Indiana and Ohio do. do. at 10(37-25; and Pennsylvania do. do. at to a 50. No charge In Kye Fiour or Corn Meal. Small sales of the former at .r)(fB-l2j. There is a iirnmr reeling in Wheat, and BOOO bushels sold at Jl-4n(3,i42 w bushel for ImlinnA.? ami fl-42 for choice ohro. Ke commands 93c Corn Is dull and 2c. lower. Hales of M)00 bushels at S7(S8c. for old yellow; and 77i.79c. for new. Oats are in better request, nnd fi.00 bushels sold at 64c. for Pennsylvania and li-Ve. for Western. 1000 bushels New York two-rowed Hurley sold at 85c; and 6000 bushels Iowa on secret terms. Whisky Is lirm at 92c. for Western Iron-bound. Philadelphia Cattle Nnrket. Monday, Nov. 28. The market for Ueef Cattle was quite dull to-day, but prices were without quotable change. A small lot of extra quality brought 9Xc We quote choice at 8'9c. ; fair to good at 6jtfse., ami common at 4jtfs,va per lb., gross. The receipts were less liberal, only reaching 2C11 head. The following are the partisulars of the sales : Hum. lee OwenBmlth, Virginia, 6(9tf. tmniei sinytii isros., western, Tstf. 65 Dennis Smyth, WeBtern Pennsylvania, fl71tf. 70 James Christy, Virginia, 6y7tf. SI Petigler fc McCIeese. Western. 4 Bv. 135 P. McFltlen, Western, 618. 75 1. Hathaway, western, u.iS. 62 James Skill, Chester county, 6i7ttf. 20 P. F. McFlllen, Western, otfsi8tf. 100 James McFlllen, do., 5(g8v. 80 K 8. Meg lllen, do., 76s. 131 L'lltnan & liachman, do.. ioTS. 850 .T. J. Martin A Co., do., ftrti 147 Mooney A Miller, do., 79. 80 Thomas juooney uro., do., CtfCT4. r9 II. hull), do , 6 t 7. 89 Joseph Chain, West Virginia, B6. 90 J. & I Frank, do., 0 70 Ons. Schamberg & Co., W. Penna. 7&7V. 80 Hope A Co., Vs., CtSSX. 48 II. Frank, do., 7,'t(4s,V. 45 P. Baldwin, Chester co., 5tf7X. CO James Clcmsen, do., Cm 8. 40 A. Kemble, do., 6;ST 25 Wallace, do., C.i7'i'. 27 L. llorne, Va., 4ah. 80 Thomas I)uily. Virginia, 6($7. bl John McArdle, Western, 6;(28,V. 2 K. Majnea, do., 6!(5 S. 40 K. A L. Chandler, do., 5S,. 41 James AuP, do., OiiujS. 73 Klcorn, Virgin's, 67. 40 II. Chain, Jr., Western, 6aV. Cows and Calves met a lively Inquiry at very full figures. Sales at J&0J8O, and Springers at 45(70. Keceipts, 2no neaa. Sheep were In fair rcuuest, but the recent advance on choice grades was lost. Pales of 13,000 head at riff cents per lb., gross; common brought 14-50(3 8-50 per head. nogs were lower, ami attracted out mue atten tion. Sales of corn fed at S9($9-50 per loo lbs., net. Receipts, 6200 head. LATEST SHIPPING INTELLIGENCE. For adilitionaX Marin Netet tee ImUU Page.. TORT OF PHILADELPHIA NOVKMBKK28 BTATB OF rnXBXOX ITIB AT TUB EVININO TELEGRAPH UtMCS. I A. M 49 1 11 A. M 63 I 8 P. M. 63 CLEARED THIS MORNING. Steamer E. N. Fan-child, Trout, New Vork, W. M. liaird A co. Bwed. bark Marie Margaretta, Dalln, Belfast, L. Westergaard A Co. Barge North America, McGowan, New York, Sin- nickson & Co. Barge G. Kruse, Cassldy, Troy, do. ARRIVED THIS MORNING. TJr. ship Waterloo, McDonald, 84 days ftn London, with uidse. to P. W right & Sons. S4 days to the Capes or the Delaware. Left London bept.1; had 15 days In the Channel, with heavy gales from S.W. toW. On the 8d of Oct., hit. 47 20, long. 47 B, en countered a terrific gale from S. S. W. to N. W. ; shipped great quantities or water and stove bul warks; William Mcllardy, ablooodled seaman, be lug struck by a heavy sea, was Instantly killed on deck, aud six more of the crew were s.ightly In jured ; kept the ship before tho wind, and deter mined to take the Southern passage; touched at Isle i lores, Azores, aud got supplied with fresh pro visions; had tine weatner uutii in lat. si jn., long. C4 20 W., Oct. 19, when wo encountered a severe gale from N. W., and were obliged to bear away and run before the wind for 80 hours, since which ttme wa had continuous gales from S. W. to N. W., washing hatchbouses ofl decks, splitting sails, eta; did not have 50 hours easterly wind the entire passage. Steamship William P. Clydo, Sherwood, 24 hours from New Vork, with mde. to John F. Oltl. Steamer Virginia, Hunter, 24 hours fni New York, In ballast to Souder A Adams. Steamer H. L. Gaw, Her, lit hours from Baltimore, With uidse. and passengers to A. Groves, Jr. Steamer Mldviile, Kenar, 24 hours from New York, with mdse. to Whiuil, Tatum A Co. Br. b'ig Joshua King, Smith, from Rotterdam., Sept. 29, with old lrou and petroleum bbls. to L. Westergaard A Co. Kchr E. U. Naylor, Naylor, 6 days from Jackson ville, with lumber to Pa.terson & LipplncoH -vessel to Knight A Sous. Schr Isaac Rich, Crowoll, from New York, with salt to Wm. Bumm & Sou. Schr A. C. Paige, Iiiiey, from Kennebec, with lie to Knickerbocker Ice Co. Schr Klwond Dorau, Jat vis, from Boston, with rail road ties to Heading Railroad Co. S.:hr Jes.e Williamson, Corson, from Norfolk. Schr Wm. Collyer, Taylor, from Providence. Schr W. C. Atwa'er, P.irkor, from Hrldgepart. Schr Henry Crosl'ev, Potter, rrom Boston. Schr S usan Park, Bl ike, do. IT- Ship Alice M. Mlnotr, at this port yesterday from Liverpool, reports: Arrived at th.i Capes Ulat lost., In 61 days passage. Kxpurlt-nced heavy west erly galvs the enilru passage. Oct, 17, Ut. 45 uu, long. 27 87, during a hurticauo from W. S W., wliicli laBted 43 hours, lost sails, sttlr pod sea which carried oil' two boa's, spare spar, stove bulwarks, water, tanks, doors aud tilled everything with water. O.-.t. 30, in a gale, carried away lower malntopiail yard. Nov. 15, In the gulf-stream, had paten t steering ap paratus carried a ay. Lat. 85 85, long, ss 40, fil in with schr Lena Hume; from Nova Soutla for Wash ington, D. C, with cargo of siouo ; took uu" tae crow and brought them to this port. MEMORANDA. Steamers Crescent City, Norton, fm New Orleans; Zodiac, Harksen, from Savannah; Northern Light, Porter, from Savannah via Norfolk ; Georgia, Crow ell, from Charleston: and Louisa Moore, Sa year, fin Mewbi rn, N. C, at New Vork yentfM.iv. I Srnrs k. Nlckersou, Nlckersou, beuco fr Bton, Dd Thi. Burden, W rightington, do. for Fall Riyer, 1 at New Yvtt jcktcfda;.
Significant historical Pennsylvania newspapers