r (G-RA: CD n H YOL. XI -No 7. PHILADELPHIA, FRIDAY, JANUARY 8, 1869. DOUBLE SHEETTHREE CENTS. FIRST EDITION THE STATE FINANCES Annual Report of the State Treasurer. Ihe Expenses for 1368 and tho ts.imatcs for 1869. Special Despatch to The Evening Telegraph. ilARiiiHBCim, Jan. 8. Tlio lolloping is the report of W. W. Irwiu, the State Treasurer, bubmitU'd to the LegWuture late on Wednes day afternoon, just previous to the adjourn ment. It has just come Iroru the printer's bands: To the Senate and House of Rrpr .tentative of the Commonwealth of Pennsylv amo: ;enti-emkn: In compliance with the actof March 10, 1H32, I have ihe plcamr of reporting hu improved condition of the Stite finances. The HidebtedtetB of lbs Unniuion- wealth at the clone of thn fiscal snr etdinii November 30, I8i7. Wtts. 837,701,109 77 There was tn the Treasure, m.pli- cable to tbe puj raent of overdue luaLB 2,037,978,33 Heal Indebtedness November 30, 1807 34,780,411-22 Ibe iudeqtedM'ts til the close rf the flsosi jpht ending November 30, D6H....T. 33,280!)I0 13 There is In the Treasury, applicable to the pay ment of overdue loans 487,150 79 Real Indebtedness, JN v ember 30, 1808 32,793.780 31 Or a reduction of l.OtlO.tIM 8t The amount of deb: paid, as per report of the Commissioners ot the Sinking Fund, was U'o iLillion four hundred and fourteen thousand eight hundred and sixteen lollars and sixty Jour ceatB ($2,414,816-04). This, however, em biaccd the lime from the 3d of .September, 1807, to November 30, 1808 a p.riod ol nearly titteeu mouths. The receipts for the fiscal year end lc g Noveiaoer 30, 1807, exclusive of leans and premiums aud Interest thereon, was $5,070,011 95 The receipts lor t he year ending Na vember 30. 1S6S, with tue sums t deductions 5,214,817 61 Orau Increase of 5U l,7'JVti(i The pajmentH for the year ending vioveniber 80, 1807, exclusive of loans redeemed uud Interest paid on overdue loans, were 11,387,117-19 The payments for the year ending November 30, IMS, with the same deductions, were 4 392,538 19 Or an Increase of.. 5,122-00 The total receipts of the year ending November. 30. 1808 &5,216,049-55 Daiance in Treasury, .November ,w, Mt7., 1,681,836 16 9 877,888 01 Total payments for the year 8,881,910 til Balance In Treasury 1,012,92a 37 Of wnlcb there Is pltdged tor the re demption of overdue loans 487,15979 Average balance 525.705-58 Annexed to this report is a comparative state ment of the receipts and expenditures for the : jenrs 1807 and 1868. ; 'ibe principal decrease in receipts is from tax eii corporation stocks, on personal estate, ton nage, collateral inheritances, uud on retailers' licensee. The increase is from tax on loaus, not earn ings or income, prows receipts of railroad eo u-piulo-, national bank, btock, aud loreign insur ance heiicicf. The decreate in receipts from personal pro perty is owlug to the act of lust session reducing vlie quotas ol taxes as fixed by the Board of lieveuue Commissioners tit ty per cent. Many ' ol tbe counties ha vine paid in ptevious years the lull amount us fixed by the itevenue Board, the reduction ot titty per cent, on the amount paid for the two years so Fettled their taxes for the lad and, unlets there is au inert-use in the . quota, for the coming year. . On tonnage tax there are suits pendine, which, il decided in lavor of tho Common wealth, will atd tna'criaily to our receipts from this source, aud keep it above '.ho recuiots of 1807. From all the sources from which theie is au Increase, except iroui tuxes on net earnings ani national bank bUjck. tbe iuere-ise will no doobt be permanent. The liability of the corporations for the payment of the tax on net earuiutri was for a loot; time in litigation, and the decision in lavor of the Common wealth brought into the Treasury, during the present, a large amount of tax due in previous years. There vm also, Iroui nearly tbe same cause, a larger proportion of tax collected upon uatiouai bunk stock tnau can be collected during the coming year. Whilst the revenue ot the Commonwealth is ample for the payment of all expenses that the State is necessarily bouud to assume, a con tinued increase ot ftate bounties to charitable Institutions and common schools, of salaries to judges pensions to old soldiers, etc., will, it not checked, require toe imposition of new taxes, or a postponement of the payment of our Slate indebtedness, by a renewal of our loans. The amount of State de H due in July, 1870, Is oue million six hundred and forty-two thousand one bundrei and twenty-eight dollars and twenty nine cents. Our receipts, lu excess of our expendltnres, during the last rjyear, were 8822.328 12 There Is for tbe coming; year an In crease in the appropriation to com mon BObools 150,000'OD And an Increase over the amount paid last year for the erection of the Northern Hospital for the Insaue..... 150,000-09 Will it not require the strictest economy, and A considerable deduction inBteud of increase of State bounties, to meet this indebtedness? I also b( g leave to call your attention to the necessity ot increasing the revenues of the Com mon wealth for general purposes. The repeal of the act imposiue a tax upon real estate has taken from the Treasury the largest portion of tbe money that can be used for any purpose, xcept for the payment of tho principal aud Interest of the public debt, leaving only foi general purposes the taxes derived from the following source, which, as collected for the last yeur, were as follows, viz.: Tax on j ersonal property (deducting . about oue-slxtn us applicable to the payment ot war loan) 8230 00100 Tax ou loans 3)1,407 49 Tax on net earnings or luuome 422.80371 Tux on coal 192 483 K9 Tax on tonnage B07.63778 Tux ou Nallonul bault slock 216,033-76 81,724.116-00 were $2,456,000 09, with a prospective increase ot tne $300,000 appropriated to common schools and the Northern Hospital for the Insane. Be- .Uai t kin vjiinlntu from f tin an cftlirrtU will m 4t mv iiiflirnwnt htt no Inrcri in thtt D Tenant ua In tbe JUBi D6cai year, xue amouui iu u uitivpu fiom ret receipts and bauk tttosk will bo con tidcrably reduced, tor reatsons explained Id a . . f .UU . 1 r .1 A tlilnl. 1 L A former pan 01 im itul 1 uu uut vuiuk. bum 1 COO.OOO can be derived from these sources. Whilst I bave no doubt that much judicious pruning might be done to reduce the expenses ot the Common wraith. It would be Imp'jaHb'e to reduce it to that figure without sacridc'nj; the noble charitiea of which our good old Com monwealth has been the pioneer, and for whicti, In all time to come, I hope she may b? an example to her sister Commonwealths. Rich in her resources, and bounalcss In her sympathies, she is prepared to open a liberal hand and di-peiite all that is needed to ameliorate tbe condition of the erring and the unfortunate, only asking proper safeguards to bo thrown around her benefactions. But in tills connection it is well to remark Unit all giving ie not charity, and until the State assumes the whole charcc of providing for tbe destitu'c and the unfortunate, appropriations should be confined to institutions to which the poor and afflicted of all sections are a 1 milled and cared lor, leaving to locsl and sectarian institutions the cure aud guardianship ot their owu people. The necessity tor increasing this fund must be apparent, whether by the imposi tion of laxps for these purpopes, or by legislat ing part of the tund, now bv law in the sinking turd, into the general fund, is for you to de ter mine. It v. ill be the duty of the Revenue Commis sioners to acaiu adjust the valuation of er foi.nl property in the early part of toe present year. By the act oripinally creating said board. It was provided "that ihe euid commissioners should be confined exclusively to the evidence which the.v receive from citizen", olllcer', atiJ records of tbe respective CDUu'ies in adiusiiui; the acgreeate value of the taxable proper'v of the counties respectively." An inspection ot tho returns made by county commissioners, and tue replies made by them to interrogatories ot tormer boards have convinced me that there can be do couilable valuation of property ma-lo under the restriction imposed. I resriecifully request that this bar to a just valuation may be removed, and any othcrjfair testimony, such us census reports, etc., may be used in making the valuation. In making this report, I have confined myself entirely to an exhibit ot receipts, etc., for tho part year, ot our present stauding aud our pro bable condition in the future. It is for you, as the repretentative3 of tbe people, to enact the policy that will best accord with their lnterc.t or wishes. It our obligations are to be paid as they become due, it can only be done by economy in our expenditures, or by tbe impo sition ot more taxes. Whichever of these will best suit tbe people you represent, it would be well to adopt. Vry respectfully, W. W. Trwin, JStatc Treasurer. KNlImnteil Kecolpls for ISO ft. Accompanying the Tieasurer's report was the following estimate of tbe eidinary revenue of the Commonwealth for the curreutyear, ending November 30, 18G9: Lande... flO.OOO Anrtlou commissions 20.0' 0 Auction duties 55 000 Tax on corporation Blocks 9M)0(H) Tax on personal property 275,000 Tax on loans 850.000 Tax on net earnings or income 3 )0 000 T ax ou gross receipts 400 000 Tax on enrolment of laws 1H.000 Tax on tonnage 850,00i) Tax on coal - 200,000 Tax on National bank stock 150,000 Commutation of tonnage duties 480.000 Tax on writs, wills, deeds, etc 80 000 Tax on certain omoes 20,000 Collateral Inheritance lax 250,000 Tavern licenses ZHiiouu Ketblleis' license...... o75 000 Humple licenses 8,000 Theatre, circus, ana menagerie li censes.. - 5,000 Billlard-ioom, bowling saloon, and ten-pin alley licenses b.uoo Eating-Louse, beer-bouse, and restau rant licenses lU.I'W Peddlers' lieenses 5 000 Brokers' licenses 8.S00 Patent medicine licenses 2, (W0 IilRtlllery and brewers' licenses... 4,000 Miners' licenses oihm Premiums on charters Pamphlet laws Annuity for right of way Fees of nublio offices 60,000 1,009 10000 ' 7,000 20,000 Interest and miscellaneous., Total 84,931.000 FNlimato of (he Ex pen sew for 1809. Alfo. the followine estimate of the ordinary expenses of the Commonwealth for the current year, ending November 30, 1PG9: l-iXpenses.or government nuu,euu Military expenses 100.000 ( heritable institntions 850,000 Common schools m f.OO.ttOO Interest on loans 1,900,000 Kedtmption of loans 250.000 public nuiioings ana grounus til uou Houses of Refuge . 50,000 Penlienllarles 75,000 Miscellaneous 80 000 Total 81.(115.000 OUR SQIIOOL SYSTEM. A u mini Rrport of the Ktnte Nnperln- teudeut Operations for the Year Kniling- June 1, 1868. Tbe annual report of tbe State Superintendent of Common Schools, Mr. J. P. Wlckersham, for tbe year ending June 1, 1868, has Just boeu pub lished. From It we extract tbe following Items of importance: txrneral Summary for the Tear. Tbe following statement shows the general condition of the school system of tbe State for tbe year, with tbe Increase over the previous year: loss. Incrtate. Number of school districts in Htate 1.UI8 29 Number ol hvuooIs 13, tali 2-d " or grauea souoois i;s7 ' of school oirect'rs ll.OiiS 165 " of superintend'ts. 75 5 " of teachers.. 16.77 1 248 " of pupils 800,515 It. 128 Average number of pupila 60S.i04 27,231 Cost of tuition for year 83,273,209 Cost of building, purchas ing, and renting sonooi- iiouses .7. 1,091.153 Cost of contingencies 854,253 Total cost for tuition, build ing, etc., and conuugon- cltTs 6.118,675 81,037.136 Total cost, Including ex penditures or au moos... o,:u .n.ta i,ivw,B3 Value ot school properly... 10,558,765 ...... Keceipts aud Expenditures. The receipts of tbe dlll'dieul school districts of the Commonwealth for tbe year were as fol lows: From State appropriation 8239 814 From other source 4,074 215 Total 81,314,029 The expenditures for the year were au fol lows: Cost of Instruction 52 ci7 HO Fuel aud contingencies ,.., 'utaiB Hchool-hotiHes. lucladlug reutlug, re pairing, etc 1,3.57,727 Total expenditures...,, 81.617 0u llalance on hand 87.606 Debt of Ulstrlots 8767.611 General Kuuiuiary, I.xcIuUIuk ihlla uelphln. Tbe following statement shows tbe general condition of tne system for the school year of 1868, excluding tne sobool distrlot of Phila delphia: Whole number of dlstrlota 1,917 Whole number of schools 13,28j Whole number of pupils In at- .,,,. tendance - 608,316 Average attendance of pupils...... 438 824 Percentage of attendance &7 Average Unglu of school term.. .5 mos. 19 day AveruKe oost of tuition per mouth for each pupil MM. 90 cents Whole namberofmale teachem...... ,i)3S Whole number of female teachers 8,56) Average salaries ot male teaoher per mon t b ........ .m. ........ . m.m. .... 837 28 Average salaries of female teachers per month 3 28-78 Total oost of initlon 82617. mo Total cost of fuel and oonlloKnncleH... 612,219 Total cost for purchasing, building, renting and repairing nousea 1,357,727 Total expenditures for tuition, fuel and hooses.. 1.618 058 Total Htate appropriation 355.000 iotal Htate appropriation for com mon school purposes, exclud ing county superintendents' sala ries, etc .T. 296,784 Average number of mills on the dol lar, K'hool tax - 7 5) Aver8ifeniiinber of mills on the dol lar, buildlna tax 5 51 Amount of tax levied 4,016,919 Amruut of tax levied and State ap propriation 4.371 919 Other Items of Increase. The report sa.rt: "In addition to the items of lncieuse over last year. Blready mentioned, gnat pleasure Is taken lu calling attention to Ibe leilowiug fuels: "1. Tne Increase in the average attendinoe of pupils. The Inerense in tbe average attendance of puolls In IK8S over that in 1887 it 21,786, wulie trie increase in 107 over that lu 1886 was only 1188. No fact could better Indicate the Improv ing condition of our schools. "2. The increase in t he length of term. The Incrcaxo In the length of term was two and Ibree' quarter (2) days, this being one day gieait-r ili -n Unit of last year. The average length of term is now rive months and nlue teeu and one half days; next year it will In six months, and from that point it ought to oou tintie to increase. '3 The Increase in the salaries of teacher). Tbe 1 1, crease in the salaries of male teachers for lHi8 Is 81-41, and in that or females it Is 81 25. 'I he h verage wages is now 837-28 for males, and 828 76 'or temples. Tho teachers of the rttale iteeived 8131,497 more lu 1868 than they ever received In one year before. "4. The Increase In money expended for building purposes, amounting to 8:172,571 21. Ado this to the Increased amouut expended for building purposes in Philadelphia, 8355,779 63, nnd we have the whole increase In the State, t728,353-87. Within a fraction of 82,0 0,000 were spent for building purposes during tbe year." The Increase from 183 to 1808, excluding the 6chool distrlot of Philadelphia, is shown in the following tablet- Whole number ofi rtixtrlcw I Number of dlatrlc's pal" Whole number of Hcholarn 1,709 l. 7 1.8151 2''8 11 VM Smo-Sda s 1111 4,637 13.281 2 003 5 mo. W'i da Wi dT Lenctli icho 1 teim Number mle teac B S u:ir S.iXif iVuiiiber female " ... Avnrsgi a arlts nl mule teachers per month 3 Mt 113-13 8MT-4 Ul,431 81,184 iS'i c's Sl l 876 7,48i 18! 205 (2,635,U5 9 '3 893 1.21'7 479 6.7 JJ1-2.'. 817 22 $37-38 Averune Hnlarics ot female teachers per nioiith Whole number nchr's 28-7fi 66i.al6 AvernRC number O' srhiilarsl alteDdlng rchool Ave'se rout ol tench 887, MO ; 438.821 Intt each scholar per mouth f tBte appi o'ug paid... l ax levied ISumber or mills 00 dollar levied fur schoil purposes Nuniberof milts ou collar levl.d fur Dulltling purpose . ItccMvtU from col lectors I iiinises for school ilbUPtll Cnut of Instruction. .. Jfutl and contlngen'a CIS H lilti !)0 cnts 218 S 4 010,91V i2.0W,-137 S71 8-46 763 861 t,!M,7Sl 11,(90.10 454.841 1,116 9Hi 162.67J 1.857.717 2.017 110 A4taiS: In relation to this, the report states: "An examination of tbe statement made above will remove all doubts as to whether tbere lsany growth In the school system of the State, or otherwise. Tbe following are notable points in the statement: ' The number of male teachers has diminished by 1256, and the number of female teachers has increased by 8932. Tbe average salaries of mtle teachers bave been increased 813 li, ana ol fe niBleteachers, 811 51. "Tbe tax levied for sobool purposes bag very nearly doubled. "Thecost ot bnildlng school-houses has gone np from 8454,353 53 to 81,357,726 79; that Is, there was expended In 1868 nearly three times as muou money lor this purpose as in 1858. "The cost of Instruction was almost twloe as much, and the costof contingencies almost four times as much tbe last year as they were ten ytars seo." Ihe Value of School Property. Tbe report contains a lengthy table, showing the value of the school property of the State for each county, according to the school directors or controllers. We give the amount In tbe more Important counties, wllh the population of these counties In 1860, to assist In the 00m purl son, as follows: Sclwol Pop. in Counties. Property. 1880. Alletheny 81,142,000 178.8U Jlerks 176.800 1)3,818 Bucks 167,800 63.578 Chester 253.80 71,578 Crawford 296 000 48,75.5 Dauphin 274,000 46.756 Deluware - 1 13.1HK) 30 597 Kl-ie 279,000 49.434 Lancaster 303.100 116,311 Lehigh 101,800 43,74 Luwrne 217,000 90,21 f Mercer 14,200 86 856 Montgomery 205,;tM 7O.F.O0 Northampton 216600 47,901 1'hlliidclphiu 2,211,420 585,529 Hchuylklll 413,000 89,510 Westmoreland 286.400 53,736 York 141,100 68,200 Total lu State 810,556,765 From the preceding statement, which is be 'lievtd to be a fair est lmate.lt apoears that the value of the sobool property of the State is over ten millions of dollars This Is au Interesting fuel, not before reported. Estimates of Appropriations Xeeded for the Ueneral Ojsteiu lor 1S70. For common schools, Including those of Phlludel phla - $830,000 For Normal schools, to be appropriated ou the same conditions as trioe im posed by appropriation actof 1888 For salaries of county superintendents... For expenses of tbe principals of State Normal schools, inourred In attending tbe annnal examinations of said schools For Normal school of the Third district.. For Normal school of the Sixth dlotrioU For Lincoln University 15,0'JO 65,000 250 5,000 0,000 2.500 The Legislature," says the report, "did a noble act lust year, In Increasing the ganeral State appropriation from 3 000 to 85000. An addition of only another 8100,000 Is asked for this year, and considerations of sound policy will, no doubt. Induce the granting of lu" The Ignorant C'lawscs nnd the Criminals. On the subject of Ignorance and crime the report contains tne ionowiug: "Tbere were admitted into our houses of refuge during the past year 636 children, and their average age was U years. Of this num. iwr thei-a wert: Of those who did not know the alphabet, Of those who knew tue alphabet only Of those who could read poorly Of those who could read well Of those who could not write Of those who oould write poorly Of those who eould write tolerably r If ihiwA who noiild write well 57 92 202 , 21 246 177 . 01 19 "This table tells a sad and staitilnc story, but not more sad or startling than that told by the siatiatlcs of our almshouses, jana, ana penuun ttfirlpa. "Tbere were In the almshouses of forty six counties In the year 1867, when visited by the eonnly superintendents who made the reports, 2809 persous over ten years of age O ( these Tbe number who eould not read waa 1181 ihe number who nnnirt rxnri a III t ie 1189 The number who eould read well 414 ine number who were good scholars 70 "There were In tbe Jails of tne same number ui wuuiim, ua reported oy me sarne uiuuara ai iuo Hauia ume, ioui ocoupants. or wnom The number who oould not read waa 431 Tbe number who oould read a little was 640 The number who could read well was........... 601 Ibe number who were good scholars was.... 123 'There were received Into tbe Eaitern Penitentiary for the year IStr?. 291 convicts. The classification ot these, by the ofllcera of the prison, according to ttelr educational relations, is as followt: Illiterate 62 I lead only 21 Head and write 20.'! Uond education i "Tbe whole number of oonvlols received at this prison Is 5975. Of this number there have been Of illiterate 1210 Of those who could read onlv MU19 Of those who could read aud write 171 1 Of those well instructed 32 "Io the Htate Penitentiaries of the Mlates of Ohio, Missouri, Kansas, and Iowa, for the yeir 1807, there were 119 convicts, of whom only 28 had received a good edvcatlon. "Theae facts show conclusively that onr de pendent and criminal clatiscs are composed very largely of persons eutlrely Illiterate, and almost wholly of persons either illiterate or educnted only In mecbnnlcal briiuenux, which cannot, be expected to ali'oct, except indirectly, the moral nature" He form Needed. The concluding paragraph of tbe report con tains the following: I "In asking tho Legislature to pass amend ments to the school law, the fact Is not over looked that mnch work remains to be done to render fully effective the laws we already have ou our statute books. The statistics presumed show cheering signs of progress, but the educa tional goal for which we s.ielc Is still In the dim, uncertain distance. We have more limn eight hnndied thousand children enrolled in our scl oois, but many less tnau two-thirds of them attend regularly, and thousands s.ien 1 so little time in school as searcely to be benefited. Our average school term is less than six months in length; in almost half the counties It is less than five, thus compelling multitudes of ourchlldien to waste the precious years of their youth in idleness, and thus causing to the Htate tbe loss of lis talent undeveloped a loss lorever unrecoverable. We expend for school purposes over 80,01:0,000 per annum, nnd still we have nearly two thousand school-houses that re unfit for use, and not eight hundred Uint have about them grounds properly Im proved. Scarcely one-half of our schorl bouses are supplied with suitable funrlture, and not one-sixth of them have sufficient apparatus to Illustrate the branches taught. Our teachers are so poorly paid that more than one third of those who were teaching one year ago have left the business this year, mainly be cause tbey have found another avocation, not, more congenial, but more remunerative. Of teachers now teaching, 3297 bave a'.tended Nor mal schools and 9339 have read works on teach lng, a wenderful enange within a few years, for It is hut a few years since Normal schools were established, and books on teaching became to ordinary teachers anything more than a myth; and still our teaching, on the whole, Is a dull, mechanical process, merely entering upon the first stages of artistic development. Many can Impart fairly a knowledge of aritbmetio an I grammar, but few bave even yet drenrnod of that higher work of thesohool-room which shall one day, with Itshlch art, frame the character, mould the life, yield as Its frutt a race of men and women heroic, noble, rich In all the graces of which human nature is susceptible." TUE 8TA TE MIL1 TAR Y. Annual Report of the Adjntnnt-Genernl of Pennsylvania. The Annnal Report of D. B. McCreary, the State A'tjntant-Geueral, does not contain much or general Interest, the greater portion of It consisting of the roll of militia officers of tbe State. In fifty-three counties tbere Is not tbe vestige of a militia oruanlzatlon, and outside of Philadelphia the organizations are of very trl. fling importance. The total expendltnres of tbe year ending November 30, 1863, were 831,895-21. Of this amount 85080 were paid to employ esat theState Arsenal; 811.281 to persons in tbe Adjutant General's office: 86503 to the State Agency at Washington; 83294 to the State Historian's otiice, aud J.vjyu for unsettled claims of trans portation department, ror the removal or :n. ceased soldiers np to June 1. 1868, agreeably to act of Assembly of April 11, 1868. LI GAL INTELLIGENCE. Opinion In n Burglary Case. Sur-BEME CoUHT IN BANC Chief Justice Thompson, and Judges Head, Agnew. and CMiBTkWl ou. This morning, in the case of Ilolllston, which we noticed several days ago, the Cnlef Justice cave the following Interesting opinion: Erasing B. llollisiou vs. the Commonwealth. Er-or to the Oyer and Terminer of Wayne county. The indictment in this case follows the common law form of an lodlotment fir burglary, it charges that the accused with force and arms, in tbe night lime, did feloni ously and burulaiiously oreak aud enter the siort house of Htiuton & McMullen, In the borough of Wyncnts, with luteut tbe goods nnd chattels of tbe said Htiuton & McMullen to steal, take, and carry away; and that having so en tered, be did steal, lake, and carry away corUtn of the goods of the said Hi In tou & McMullen; describing them. Tne breaking in a storehouse, not parcel of a dwelling-house, Is not burglary by the common law nor by any statute of this State. No words need be used to prove this. Notwithstanding that the : prisoner's counsel made a motion predicated of this objection to tbe indictment to quash It, it was overruled, and the trial was proceeded in, and the prisoner was convicted by the Jury In manner and form as he stood Indicted, nnd afterwards sentenced to two years confinement lu the penitentiary. There being no authority forun lnolclmeui for burglary lu breaking and enter lug a storehouse belonging to prlvato pirtles, in the 155th section of the aol of 31st of M.rch, 1860, it, was nrged lu argument that the onvtu tlon might be sustained as under the 136tn seo lion of tne aot. Thissootiou is special aud to cover casts not within tbe definition, but par taKirg of Its nature, and applies where the breaking takes place in the d-.y time Into any dwelling-house, shop, warehouse, store, mill, barn or stable, outhouse or oilier building, or an entry by day or or night without breaking with intent lo commit a felony therein. This section seems to have been designed to punish tbe felonious Intent with whioU an entry Is made, even if no felony oe actually committed, it is line the oii'ense of burglary in this respect; otherwise it is quite nulike it, us It is notneces sary that it should be lu me ulgnt limes and in one aspect of it the offense Is complete without a breaking. It would not do to hold a defend. Hnt couvloted ou au lndlctmant in form for buralary strictly Uuoie to beeutenced under the section, by changing the averments or assuming them to be so changed to suit tbe con vlciloa. In fact it Is not tbe same offense, although It partakes of lis nature; and I bave no doubt but it might be Joined in the same Indictment. But It would oe as necessary to set forth this charge, so as to bring It within the oii'ense described in this see tiou.us it Is necessary to set forth the esseulUls to establish the crime of burglary. Without defining the certainly that Is required In an In dictment for a felony, It must certainly be so precise lu all cases as to furnish the accused wllh "tbe nature and causeof the accusation sguiust biru." The bill of rights secures this to hu accused. This oould not bo said to be the case if a conviction on an lndlo m ut for break lug and entering one description of building was sustained lu regard to one not described or susceptible of tbe same desciipllou. We hold that thecouvtctllou In this case was not of the oilense charged In the 138ib seollon of the aot, nor sustainable under it. But It was argued that tbere Is Included In thlsoharge of burglary a oharge of larceny. This is true; and it is not to be denied that a conviction by the Jury of Ihe minor oneuso would be sustained. But that was not what occurred In this case. Tna de lendant was couvloted lu manner and form as be stood Indicted; that Is, for burglary. Had the Jury returned a verdict of "not gulltv of burglary." but "guilty of larceny," we do not say but that, eveu nuder this indictment, the conviction might bave been sustained. This they did not no, and we need not discuss tho matter. There was therefore no legal convic tion of the defendant on the first oount. Nor was there upon the seooud; if it might be g ot under any circumstances, and we do not decide this point, It was not good in this case. In sub stance, It charges the defendant with Inciting one Harris to commit tbe orlme or burglary in a place In whlon It oould not be committed; standing as an accessory to the prlnoipaloharge, which itself was not Indictable as a burglary. U mount! to nothing, and does not sustain tbe sentence. There Is one matter on the face of tee record which we cannot forbear notlotog. namely, that the defendant was trie ! be'ore tills trial on the same Indictment, and was ac quitted of the burglary and laroeny laid la the first count, hut found guilty on the second, viz., for Inciting Harris; to commit tbe orlme laid In the first oount. Oil application by the prisoner for a new trial, the Court granted It, but on Ihe second trial they beld him to answer, as before, tho whole Indict ment. Was this right? We think not. Ills laid down In 3. Wbart. d im. L ed. i 3il), that "where there has been an acquittal ou one count, snd a conviction on another, a new trial can only be granted on the count on wtucli there has been a conviction; and it is an err r on a second trial to put the delendant on trial ou the former." For this the author cltos a nnmberof authorities; 9 Yergeu. H31; 8 Lewis A Marwti, 762, and others. It may be t hat the de. tendaut ought to bave r lead outre fo s rcpii', and thus bavetabeu advantage ot the no iutt tal, hnt lie did not. But. ns he mays' 111 nave the right to do so, we will make no ordor f.ir holdlnK the prisoner to answer for the Charge of larceny contained in the first count. I'll it wns passed npon belore. In fact thodefendaul was, on the views we entertain of the second ecunt, entitled to have been discharged on that trial. Il was good for no to Inn for tue reasons already given. The last portion explains why v e dhch.rce t he prisoner on the reversal of this sentenoe without auy order In regard to the charge against him in this Indictment. A rid now to u it, January 8, 1.869 Tne sentence In this easels reverted uud the prisoner, Kr tu tus B Ilolllston, Is ordered to be discharged, and the Commonwealth Is ordered to pay the ceMs. Nisi Pines ,Indg3 Williams W. ft Mar shall vs. Ilansa A Davis. An actlonof replavin. Un trial. Glenn vs. Stein. An action on promissory noie. Before reported. Verdict fjr pUliitlif. IHsTRifT CouiiT. No. 1-Julge Hire.-Wll-helm vs. Q,usrre. Before reported. Ve.dlctfjr p:alnt ifla, 83500-(i0. John B. Hunter ve. William Jonoi. Ai anion of trover and conversion to recover for a lot of potatoes belonglug to pUlntlU wnlch got Into the defendant's possession. It was allegod, and were by him misappropriated. Jury out. McBride vs. D. Trump, Hons A Co. A feigned ifsue lo try the right to peisonal goods. Ver dict for plaintiff. Thomas Wallace vs. Alex. H. Wilson. An ao tton on a promissory note. No defense. Ver dict for planum'. 8160 05. Dennis Keenan vs. Shoemaker A Tlsdale. An notion on a oontraot for the supply of beef. Nonsuit. District Court, No 2. Jndne Greonbauk. Wlupeuny vs. Gopp, et al. An action to re cover mesne profits of the premises ot the Falls of ScbuylkHl. Before reported. Verdict for plaintiff. 8674. William John Hughes, a minor, by his next rrlend, William Donuelly vs. Kowland A Krwin. An action to recover damages for the lossof plaintiffs mother, whose death occurred In Dlaintlir's Hour mill, at Broad and Vine streets, through the alleged negligence of their employes. On trial. Court of Quarter Sessions Judge Bre-v-ster. Nothing but the most trivial cases were belore the Court to day. FINANCE AND OOMMER Q E. OlfKICB Or THB KVKSlNQ TRLKOBPH, Friday, Jan. 8, lstja, The Money market Is easier, and the rates are rather lower. Cull loaus are quoted at 6567$ per cent. First-clasB mercantile paper ranges irorn 8f10 per cent, per antiuii. There was more disposition to operate in stocks this morning, and prices generally were firmer. Government securities were a fractiou higher. 10CJ was bid for HMOs; for 6s of 1881; 1121 for '62 6-20s; 108J for '64 6-20?; 109J tor '65 6-20s. City loaus were higher; the new issue sold at 100J(S100.i, an advance of I. Kadroad shares were the oio-t active on the list. Camden and Am boy sold at 1294, no change; Pennsylvania itiiilroad at 55$, an ad vance of i; Catawis.-a preferred at 32i(fi32j. an advanceot I; Heading at 47JCfit474, no change; and Lehigh Valley at 544, au advance of 4. 67 was bid for Mtnehill; 85 for North Pennsyl vania; 40 tor Klmira preferred; 25 for Philadel phia and Erie; and 48 lor Northern Central. City Passenger ttallway shares were dull. 25 was bid lor Spruce and Pine; 10 for lies tonville; and 25 for Girard Coliege. Bank shares were firmly held at full prices. 230 was bid for North America; 121 for Farmers' and Mechanics; 57 for Peun Township; 43 for Consolidation: 69 fer Coin Exchange; "and 123 for Central Nutional. In Canal mares there were nothing doing. 19 was bid for Schuylkill Navigation preferred: 29 for Lebigh Navigation; 12 for Susquehanna Canal; and aud 70 for Morrii Canal preierred. Tbe North Pennsylvania Kailroad Company annouuees a dividend ot 6 per cent., clear ot laxes. payable In 6crip, convertible into 7 per cent, mortgage bonds, iu sums of not lea than ve huuired dollars, on May 1st next. The dividend will be credited to stockholders as they stand ou tbe books on the 9th Inst., from which date the transfer books will bo closed for one week. The Frankford and Soutbwark Passengpr Railway (Tilth and Sixth streets) announces a dividend of 3 per cent., free of tax, payable on the lfith inst. The Second and Third also a dividend ol 3 per centy payable on the 11th inst. Tbe Tenth and Eleventh a dividend of 3.J per cent., payable on demand. The Green and Coates a dividend of $1 per share, payable on the 11th iiist. PIHLADKLPIIIA HTO0K EXVUANuK SALES TIMHI Ueporied by ie Baveu A Bio., No. 40 a. Tnlxd street FIRST BOARD. $1000 CltvSS, NOW....C..10!)1, .lidU do IW I (KM U()...........ri'4 I0UU do I00 (III do.. It'll'., fluo do -,..IU04 ,(JiiO Leo 6a gold 1 ts. 6V0 do 88 ii o do- bsu l6oo do It. t84 SilWOttA 4m m 6s.'69... 93 tbumi llai-risu'u 6.S...H. !i) HHCcX All) ll'l'i 1.j0u i'euna k la. Si'Y IS do oi'? loo sh Cata Pi. o o 3t 'I lint do .e wi loo do ni l 100 dO.......t)lil' IT'' ai'O h Read W- 47.'.' & Co. quote Govern Messrs. Jay Cooke ment securities, etc., as follows:-!!. 8. 6s ol l8l, llljlllj; 6-20s of 1862, 1124161123 : 6-20S, 1864, 1981094: 5-20.S, Njv., 1865, 109 jftfi 109J; July. 1865, 10sJ(?108j; do.. 18C7, 108i'fl 108; oo. 1868, 108jai08; 10-40d, I06j100j. Golil. 135. Messrs. De Haven A Brother, No. 40 South Third street, report the following rates of ex. chance to-day at 1 P. M.: D. S. 6s of 1881. 1114 iilllj; do. 1862, 112(11124; do.. 1864. losj'ft 109: do., 1865, 10943109; do.. 18C6, new, 108(0 1084; do., 1867, new, 108jai082; do., IsOS, 10i (e108 i do., 6s, 10-40s, 106.(106. Due Com pound Interest Notes, 19i; Gold, 13443135; Silver. 130J 132. ' Messrs. William Painter & Co., bankers, No. 36 South Third Street, report tho lollowlug rates of exchange to-day at 12 o'clock: United States 6s, 1881. HUaillJ: D. 8. 6-20a. 162, 112S1124; do., 1864, 108j'tl09; do., 1886, 109JlOi5; do. July, 1865, 107Jrtai08J: do. July 1867, 108ril08J;do. 1868, 10310H2 ; 18-4.08, 10(14 (Jiltie. Compound Interest Notes, ptist due, 119-21 Gold, 1344(3135. Fkllauclpliia Trade Report. Friday, Jan. 8. The demand for Flour la con fl iied to the Immediate wants of the home consumers, who purchased a few hundred bar rels at 855 75 for superfine; 806 75 for extras; S7258 tor Iowa, Wisconsin, and Minnesota extra family; 88 "510 50 for Pennsylvania and Oblo do. do.; and 81113 for fancy brands, ac cording to quality. Bye Flour sells In a small way at 87-5038 per burrel. Nothing doing la Corn Meal. Tbere la not much activity in tbe Wheat market, and prions favor buyers; sales of red at 8185ut2; amber al 82 01a 08; and white at 82'5&2 45. Kye is unohanKed; sales of Western and Pennsylvania at 8I'60162. Corn Is quiet and weak; sales of new yellow at 02'96a.; new white at 87c400a.; end old yellow a 8115. Oats are moderatelv aotive; sales of 200) bushels Western at 72$75o, 800 bushels Barley sold on Brlvate terms. Nothing doieg iu Barley or alt. Seeds Cloverseed ls In steady request, with sales at 888 25. Timothy Is nominal. Flax seed Is taken by the crushers at 82 5832 62. Whisky la beld at 810.! 105 V gallon, duty paid. SECOND EDITION LATEST BY TELEGRAPH. Pcalii of General Kou3seau at New Orleans-Sale of a United States Fortress Affairs in iiiiUiiuoie. FROM WASHINGTON. ttj'Ccutl Despatch to The Evening Telegraph. Washivotok, Jan. 8, Ilea III of 4acnernl l. II. Koiisnenn. A piivate dei-patch just received here an nounces the death of Getier.il L. II. Itousseau at New Orleans. This makes iwo vacancies In tbe regular army of Brigadier-Generals. It is Lot. cxpicted that either of thcji will be filled until Grant comcSj FROM BALTIMORE. Spiclol Detpatch to The Evening Telegraph. Baltimorb, Jan. 8, Old Fort C'ovliiiftoti, sitnntcd on the west bank of the Patipsco river, whr ic the last terrible repulse was given to the British in 1814, has been sold by order ol the Government for $10,500. It contained 2 acres. William Callow is th purchaser. Hie Argument upon a writ of error in John Clare's case has been concluded, and the decision of the Court of Appeals is beld sub curia. The second trial of Morris for destroying the Montezuma Is progressing in the United states Court to day. THE E UR OPE A NMARKETS. By Atlantic Cable. Thin .nornlng' (tnotatlons). I on don, Jan. 8 A. M. Cousols for money, 925; and lor account, 93. United States FUe twenties quiet aud steady at 75. Kail ways quiet. Erie, 264. Illinois Central, 954. Liverpool, Jan. 8 A. M. Cotton quiet; the rales to-dav will reach 10,000 bales. Sales ot the week 82.000 of which 20,000 were for export, aud 13,000 to f peculators. Slock 353,000 bales, including 94.0(10 of American. Corn, 37s. 3d. for old. and 35s. Cd. lor new. Oiher articles unchanged. This Afternoon's Quotations. London, Jan. 8 P. M. Consols, 92 for money and account, bucks dull and un changed. Liverpool, Jan. 8 P. M. Cotton unchanged. Stock atioat, 2H3.000 bales including 117,000 American. Pork Dim. Bncon, 6Gs, 6d. Cheese, 71s. Lard, 71s. Naval stores firm. Tallow, Hi, Cotton at Havre unchanged. Liverpool, J id. 82 P. M. Yams and fabrics at Manchester less favorable, caused by dullness of tue marker. Wheat dull. Flour quiet. Old corn, 37.(&37s. 3d.; and new, 35s.369. 3d, Peas, 45s. HAYTI. , Mirngoane Sacked by Salnnve's Troops and Utterly Destroyed. By the arilval at New York of the barque R. Murray, Jr.. tiom i'ort-au-Prince, we bave Hayilan advices lo Deo. 15. Tue capture of the lawn of Mlragoane was followed by indiscriminate pillage, tin plaoe having been given up by balnave lo his sol diers tor that purpose. Tne stores and dwell ings or foieightrs, U Is said, were sacked, as well as those or ihe natives, the troops, in inelr gretd of plunder, makinu no disilno Ion what ever. The spoils were shipped on board tue steamer Balnave and tue barque Trait d' Union, and taken to Port-au-Prinoe, where a large quantity of vamable articles were sold publlciy by tne soldiers, as soon as landed from l he vessels for a mere song. Mira Kouue was entirely oestioyed, tbe town being leduced lo a heap of ashes. As a oonsequenoe ot the capture of Mlragoane, the towns ol Petit ittvlere, Auscareau, Petit Xrou, and Braderes, immediately sunenduied to Balnave, but sub seiutntiy Anseareuu was attacked oy tbe lleoejs, tne town burned, and ihe whole garri son eaj tuied uud put to the sword. Tne taking ot Mlrsguane by balnave had made tne rebels dtsieraie. General DomliiKue had Issued a proclamation to tbe blacks of ibe Mouth, couched inmost Inflammatory language, call, lng upon them to rally to his standard, aud ottering them the city of Port-au-Priuue for pillage if they would assist him In taking that place. The rebels hud become desperate, aud hud expressed their determination to give no quarter to such of balnave's troops hh might full into tnelr hands. Tne Insurgents mat were driven out of Mlragoane rallied shortly after, and falling upon Leogave, took that place from the Gov ernment troops, whom they put in flight. It was thought that the lmportuni towns or Aux Cay es auu J cornel would be compelled to sur render to balutve to avoid the fate of Mra goane. as the President has determined to bom oard them should they continue to bold out. In the meantime, Saluave has gone to Ausca reau, lor which place be left Port- au-fr luce with troops as soon as Intelligence reached him that tbe town had been taken by tbe rebels. The taking of Mlragoane had compelled the lnsurgeuis to evacuate their position at Pont lie Muagoane, which Is considered tbe key of the Souib. in the North, tbe rebels were hoping to secure two war aleameis, to obtain wuiou they had dispatched ageuis abtoad, furnished with, nieuus to purchase the vessels. LATEST S11UT1MJ ISTKLLIUEXUS, For additional Marine JXew tee Inside Paget. TORT OF PHILADELPHIA. JANUARY s. STAT a Or TUKBUOMETKtt AT TBI KVKN1NO TKX. sura oyyicic. 7 A. M 40,11 A. tl 47l P. M...M..,-;....M CLEARED THIS MORNINO. Br. brig 0, U Van Horn, Coilill, Auiwerp, O. 0. Van Horu. Scbr.ateelman, Adams, MataniM, Madeira 4 Ca- liada. Bcbr A. Lincoln, Davis, New York via New Castle, Knight A Hons. ARRIVED THIS MORNING. N. O. barque Kosaioa. Wlerlcba, 8 dais from New York, In bailaat to L. Wesiergaard Co. Br. brig Auua. Morrow, So rty from BUCk Bfver, Ja.. with logwood lo D. N. Welaiardt Co. Brig Allamn sawyer, 4 day from NevAua, with guano 10 J. K. B-mey & Co. Hleamer J. 8. bbrlver, Dennis. 12 hoars trom Balti more, with uidae. to A. Orovua, Jr. , Tbe following cable despatch ba been received by the owners of aUlu Wcilu oreiaod, beiora reported: B. Tdomis Jan i-Bulp Westmoreland. In HU Tbnmaa, with b'.w.prll, toreiuaat. talis. anl rigging carried away; will be repaired without UUoaargUig.'' Corrrtpondrnee of the Phiindfti'hta Xxehnno. Law km, Del., Jan. 8-9 P. M Barque Fmur fn.ui riaagua. caiun lo lbs B'ealcwalur to ar kw orders, blilpa Wyoming froiu Vnlladelpbia for Wver pooi: iucbtesed'Orleant. !.. tor Antwerp: baiQuaS Ut Peter, do. lor Antwerp: It marka.do for l.a gua yra, went to rem last algbt aud to-day-reported oy tue pilot boat Henry Cope. . , ,, v Pilot boat Moses H. Grlnns 1 reports th 'owing veuels aa bavins paaned I'. a lo tlay:-Barqiies An telope, rroin Wlloilngien. Del for . Ann ana :ilce. from Pbl'adelpbla lor B i b v, .J0 'r J- almombi brig Mille do. for Cork: K. U. Rtah. do. for Lisbon: aobia W. B. Thomas, no. ror Cardenas; M, AE llrrderaon. do. for 8sua: U. B. MoOauley, do. for Glntaeca; Kliaabeili MoWaa. do. lor Cardenas; Albert Thnniaa. do. lor Cuarie'ion: and rJa. Ponder, do. tor Cardenas. JOJJErii LAJiCTKA, MKUOKANDA, Steamship Brunette. Howes, henoe. at Maw York yesterday. bcbr juiia Berkley, Bads, bense, at New Haren tb Inslaut. Bcbr Tboa. Borden, Wrlgbtlnglon. bmos for Fail Illvw.atNew York yeateiaay. '