7 THE DAILr EVENING TELEGRAPH PHILADELPHIA, THURSDAY. NOVEMBER 11, 1809. srzniT or txxs rnzsss. Editorial Opinions ( th Itadlnff Jonrnnla I'poo Current Toplce Compiled Rvery DfiT for Ihe Eypnlnsj Telegraph. INCOME TAX FRAUDS THE SPECIAL INVESTIGATION. Front the A'. T. Timrn. CouimisHioner Delano's action toutriffhg Income retnrns shows tlmt Lo is rapidly mastering the details of the business of his lnreau. Quick to discover faults in the ad ministration of the law, and possessing the requisite decision and firmness to apply the remedies, the Commissioner is proving him self an excellent executive officer. For years it has leen perfectly well understood by all familiar with the subject that the Govern ment loses enormous Bums annually through ihe failure of citizens to comply with the law in making their income returns. It is not doubted that five per cent, on all the in comes of this country, if correctly assessed find faithfully collected, would realize sixty millions of dollars annually, instead of ,ho thirty-four or thirty-five millions now re ceived from this source. But while this loss Las been well inown to the Department hitherto, no effort has been made to correct it. Under such an administration of the law, the taxpayer soon came to understand that when he had made his income return, and deposited the same with the assessor, the matter was ended, and nothing more would jbe heard about it until the next annual notice should again call the subject to his attention. If mistakes had been made, the taxpayer would not be called on to correct them; if frauds had been committed, no efforts would ho made to discover, them. Under such cir cumstances, it is not surprising that a burden Bo onerous as that of a five per cent, income tax was more frequently avoided than volun tarily assumed by the taxpayer. It does not seem difficult to many to con vince themselves of the correctness of their own actions and the purity of their own motives, as the various pretexts resorted to bj parties for the purpose of avoiding the income tax abundantly prove. One merchant, for instance, fids at the end of the year that Lis entire profits are represented in a book account, or in bills receivable, to the amount Bay of $.",000. Nothing can, he reasons with himself, be considered as income that Las not been actually received. As, he argues, these accounts and bills, although perfectly good, have not been collected, therefore he has no income. This satisfies Lis conscience and evades the tax, and he forthwith makes his return. Thus the v ell-to-do merchant, who seems to bo do ing a prosperous business, and who lives as if he, at least, believed himself in the en joymont of a liberal income, appears in the next week's Gazette as living without any income whatever. The Government loses the $2."00 taxes, but the merchant doe3 not lose the accounts duo him, which he proceeds to collect and place to the credit of his bank account, apparently never supposing that any portion of it has been unjustly withheld from the Government. Others seek to deceive themselves by a sort of legerdemain in book keeping. Knowing that, in making their in come return, debts due them must be returned at their true value, they .keep what they call a guarantee fund; that ir,; they carry to the account of a particular fund a sufficient per centage of their entire sales to guarantee every transaction. This percentage varies with different merchants from two and a Lalf to ten per cent, of their entire business. Of course this fund is more than sufficient to cover losses actually sustained. The re sult is that a large share of the merchant's profits comes, after a series of years, to be represented in the accumulations of this fund, which, however, is never counted in making the income return. In other instances in vestments are made, and a sum is set apart as guarantee against loss arising from them. m Vie have heard of several instances of this process, and which exhibited remarkable bility in avoiding taxation, but a simple case will suffice for illustration. A firm, some time during the fall of 108, invested $:i00,0()0 in Government bonds at 101). These bonds Lad risen by January 1, 18i!, to 115. When the firm came to make their income return, they thought it prudent to set apart from their profits the sum of $30,000 to guarantee them against any loss which might result from a possible depreciation in the price of the Londs. It is needless to add that the ;JO,000 was deducted from the amount roturned as income, and il.i00 was thus saved to the firm. We are glad to see that Commissioner Delano is determined to correct abuses of this description. He has resolved that the income returns of last year shall have a thorough overhauling. To this end officers have been detailed to this special duty, and are now at work in all the leading cities of the country. Their advent in this city is, we understand, creating quite a sensation among those who Lave learned how lo live in brown-stone Louses, and keep handsome equipages, with out possessing any income. We trust the investigation will be thorough and exhaustive The merchant or banker who deliberately do fruds the Government on his income return is not a whit better than than he who de frauds it in whisky or tobacco. When it comes to be understood that every doubtful return is to be investigated, and that the in quiry will not necessarily end with tho filing of the retnrns in the Assessor's office, tho re ceipts' of tho Government from this source will be largely increased. If Commissioner Delano will carefully-but persistently follow up the investigation he has begun, we have no doubt next year will witness an increase of the revenue from incomes of no less than ten millions of dollars. Uut while it is a source of groat gratifica tion that this work is begun, wo cannot so cordially commend the action of the Commis sioner in the choice of officers to whom the work has been assigned. Instead of imposing this work upon the' assistant assessors in charge of divisions, he has deemed it wiso to appoint officers specially for it, thus enlarging the number of revenue officers and materially increasing the expenses of his department. This we regard as a serious mistake. We know of no class of officers who devote less time to the discharge of their duties than as sistant assessors in charge of divisions. We do not beliove they work, on an , average, three hours per day. They could easily un dertake this additional labor, and perform it more acceptably, both to tho Government and to the taxpayer, than is possible by strangers sent specially into tho districts. An assistant assessor, in charge of the same divi sion for years, should be able to acquire a very accurate goneral knpwledgo of tho in comes of most of the persons in his locality without an examination of their books or papers. A single inquiry made at the time of filing the return would suffiice to correct any mis take into which the honest taxpayer may Lave fallen in making np his return. In cases where positive huiid is suspected, tho general profitableness or unprofitableness of the businei.3 m which the taxpayer litis heva engaged for tho last year, his style of living, I and, above all, his character for trnthf alness and honorable dealing, all of which may, and lntieea, Miouid be well known to the Assist ant Assessor, but which cannot be known to a stranger sont temporarily into the distinct, would aid in determining whether the facts and circumstances of the case call for an in vestigation. Knowledge of this description would not nnfrequently spare investigations by the Government into tho private affairs of citizens, which can serve no purpose ex cept to humiliate tho honest but unfortunate citizen, nnd bring the law into disfavor with the people. We know the answer to this suggestion will be that tho local officers cannot be trusted to discharge this duty. If, however, tho Com missioner will rid himself of some of tho knaves who have been forced upon him as Assistant Assessors, and then impose tho duty which he is now giving to special offi cers upon new appointees, tho difficulty ap prehended will be overcome, and the effi ciency of tho service will be more surely pro moted. BRITISH NOTIONS OF AMERICAN CREDIT. From the A'. F. Herald, The London press seems particularly anx ious about American credit abroad, and in a sort of patronizing manner gives us a great deal of gratuitous advice with regard to it. John Bull is nothing if not egotistical and pa tronizing in his manner. Englishmen, and English journalists in particular, think that all the financial knowledge of the world is concentrated in their little island. Speculating on the debt of the United States and tho ru mored project of tho Treasury Department to raiso a loan for the purpose of reorganizing the debt at a lower rate of interest, tho Lon don 2'imca reads us a lecture on national credit and konor. It wants gold payments for our five-twenty bonds, and makes a labored argument to show that this would be to our ad vantage. The secret of this pretended anxiety about American credit lies in the fact that a largo amount of the Five-twenties are held in England, and that the certainty of tho United States paying them in gold would send their value up on tho market from eighty, two or eighty-three to a hundred, or over that. "A bargain is a bargain," this leading London journal exclaims. That is a self-evident proposition, and the bargain we have made ought to be carried out the bond ought to be paid, even if, like Shylock's, the demand bo usurious. Yet in paying it to tho last cent according to the bond, we should be doing what England or any other great nation of Europe has not done with its public dobt. But the question arises hero, what was the bargain made and how are we bound to pay the five-twenties? Many of the members of Congress who passed the law creating that debt, and notably among them the late Thad deus Stevens and other foremost men of the country, assert that it was not intended that the principal should bo paid in gold unless the Government choso to so pay it. And tho fact that it was not so expressed on the face of the bonds, while on another class of secu rities gold payment of the principal was pro mised, shows the intention of Congress to pay the fivo-tweuties in currency if tho Gov ernment ohose to do so. This,' we think, is conclusive. At least the question was left an open one, and there is no reason why the law should bo strained to favor the bondholders, who got the bonds for littlo more than half their par value in currency, and who havo been well paid already. If the bonds go up to par in gold in the ordinary courso of things, all very well; but there is no roason why tho Government should unnecessarily increase the weight of the debt and the burden of the taxpayers for tho sj)ecial benefit of the bond holders. It is said tho credit of tho United State3 would bo raised and a loan for consolidating tho debt at lower interest could be made on better terms if the five-twenties were offi cially declared payable in gold. This is a fallacy. If Congress were to make such a declaration tho bonds would go up immedi ately ten or more per cent, on this side the Atlantic, and higher still, probably, in Europe. Then what would be the effect in making a loan to reorganize the debt at lower interest? Would the holders of six per cent, bonds, which might be at par or over in the market, surrender them without a pre mium for a four per cent, stock ? Would any man in the ordinary transactions of life make such a sacrifice ? And what would it be but a species of repudiation if the Government were to compel the holders of six per cent, bonds to take without premium four per cent, ones in their place '! Tho lower the bonds are in the market that is, if they be not forced down by any action of tho Government the more can be saved in transforming the debt to positive gold bonds at a lower rate of interest. It would be folly, then, to force up the market price of our securities before re adjusting the debt. A RELIC OF BARBARISM. From the X. Y. Tribune. Philadelphia, it seems, again has her "privi leged class." In iho good old slavery days, the mob of Southern medical students com posing her two groat colleges controlled, with fatal absolution, not the politics, but tho pul pit and platform we had almost said the press of her city. A ti i:s edit, they formed tho first power. Tho polished imbeciles who held tho office of Mayor in those days recog-j nized this power and conciliated it. Unlike New York, Philadelphia has always had a weakness for aristocracy in the civic chair. Her Chief Magistrate generally boars somo honored family name. Indeed, it is tho only way in which aristocracy condescends to enter politics. Before Republicanism came in to complicate matters, when Philadelphia was the Gibraltar of Whiggery, her Whig Mayor had either a Southern mother-in-law, or his brother owned a hundred slaves, or Henry Clay slept at his house. In the old days, then, it was tho chief function of these hidalgos to prostrate themselves before the few hundreds of students who repre sented in their savago instincts tho might and majesty of the South. Anti-slavery fairs were held for yofuu under the shadow of violence and threats, and the doors were closed upon them by the Sheriff, in tho name of tho Commonwealth, because it hurt the students' feelings. Once it required tho whole police force of Philadelphia to protect George William Curtis, whoso anti-slavery, though sound and wholesome, was certainly sand wiched with rose-leaves. And when he came to lecturo again ho was told it couldn't be. Tho "students" were a by-word and a terror. Colored children, and men and women too, held their lives cheap whon they met a party of studonts on a carousal, and sought safety in flight, lest they should coma to tho hospital before their time. Had it not been for their firm friends the firemen, it would have gono hard with thorn in the days when Bedford and South stree ts wero hunting-ground for tha chivalry. But, after wo had "mot them dareful, beard to beard," and proved their pistols were no surer than our riiles, their kuivo no keener than" our sabres, one would have thought the old rule was at an end. Not so, it seems; they are still to give law to Phila delphia. A party of thirty ladies, themselvos modical students of the Woman's College, invited by tho managers of tho Pennsylvania Hospital to attend the usual clinical lecture on Saturday last, were subjected, both within and without the hospital walls, to the insults, tho hissing, and brutal impudence of this most lawless crew. They will solve the woman quostion, os they swayed the f reo speech of Philadelphia years ago ! Tho problem of woman's right to the highest education and tho broadest field for work, before which grave philosophers stand silent, finds instant solution at their hands! Let the city bo thankful for her five hundred, long-haired as Greeks, but uniting the barbarian graces of the Malay with tho chivalry of the North American Indian ! KINGS IN BED. From the A. Ir. Tribune. Europe is a goneral infirmary, says a well known Frenchman, whore the people aro so sick of kingcraft that only liberty will cure. But now it is the kings who are in hospital, tho despots who are under tho weather, and if doctors politically disagree about their cases only tho peoples can decide. In fact, hero are threo majesties actually in bed, or next thing to it, and, while as sympathizing mor tals we must commiserate their plight, it is nevertheless to bo observed, with strict refer ence to history, that their loss may be in some respects the world's gain. Iu other words, their Bickness may argue a recovering sign or two of national health. Thoro aro clever kings, we grant, and skillful omporors; royalty has its virtues, and imperialism it science; despotisms or semi-despotisms aro good in their way for those who like thorn and keep them, and the empire may bo a discipli nary induction to the republic still the three sick majesties have no claim to be wept over by mankind. Curiously, the trio are not broken down with moral sacrifices or cares of ptato. Men shake their heads over the Czar's headache, and say that it is a pity ho drinks. Those who hope he docs not, considor what manner of prodigy a Russian intemperance must bo, superadded to the intoxication of absolute power. Hard-hearted Paris jests at tho im perial diagnosis; but not in this caso do they laugh at scars who never felt a wound. Ask tho coup d'elot for that? Florence rather sympathizes with her gentleman king, who has lived with tho free old royal license, has kept up the dignity of tho Itaiian stato after the fashion of born figure-heads, and, on tho whole, would rather do right than wron if monarchy wero best served thereby? What aro the dangers of King Victor Eman uel's ill health may bo best judged from tho anxiety of Napoleon touching his con dition. The sovereign who is affected with irreconcilables and what not, may well bo concerned about a fellow crowned head whoso disease bears traces of Maz.inism ond Garibaldinism. The general condition of Europe is not a good sedative for royal diges tion. Parliamentary dissolution anticipated in Prussia, ministerial unsettlcment in Italy and Belgium, crisis in France, chaos in Spain, show an accelerated pulso and a popular fever. Wero old King William added to the three in valids, tho list of great continental patients would be complete, exclusive of that "sick man" oi Turkey, who obstinately keeps well whilo the Czar keeps ailing. Who will calcu late to what extent Europe would bo revolu tionized by the death of two of its kings? Republicanism rojubilant in Franco would-be the signal for tho general explosion of tho miuo of revolution throughout Europe. After that what deluge might happen wo cannot sny; but tho washing away of certain despotic landmarks would not bo regretted. THE LINE LEAGUE IN THE NAVY. From the A". 1'. Sim. If tho American people and their represen tatives in Congress could understand what false and aristocratic principles have been arbitrarily and successfully inaugurated by the present administration of that much vaunted branch of their military system, the Navy Department, they would doubtless bo astonished. For more than twenty years past there has been n persistent and studied effort on the part of what are known as the lino officers of the navy to increase and establish their own rank and precedence, and, as much as possi ble, to degrade and nullify that of the staff. In the navy the staff and lino officers are about equal in number. They aro alike usoful and necessary in their various departments; each have their specific duties to perform, and their interests are precisely the same. So also should bo their rights and privileges, but such is far from the fact. During tho war tho lino officors wero rapidly promoted, and, moreover, four new grades were created in which to award and distinguish them. Tho staff corps were in tho same ships, in tho samo battles, exposed to the same hardships and dangers, and did their duty as promptly and as well as tho officers of the lino. Their reward was speedy enough, but not exactly honorable or satisfac tory ! It was nothing more nor less than a reduction in the rank of every man of thorn from one to two grades. This was not done by the voice of the people; nor by Congress, nor by law: but by the baro assumption of the authority of a weak old man, acting tem porarily as Secretary of tho Navy, under the strong lino influence which at tho very out set of , tho administration had adroitly usurped the control of tho Navy Department. When it is in the power of ono man thus to degrade one-half of tho officors of the Ameri can navy, there is certainly something radi cally wrong. That must be romedied, and it must bo done this winter by Congress. Staff officers must bo restored to their old places by act of Congress, and be put out. of the reach of such annoyance and oppression. If it is necessary to put down one-half of tho navy, tho other half must come down too. If old staff officers of thirty and fortv years' service must remain forever Commanders, then let the Admirals and Commodores bo reduced to that grade as well. If there can not bo fraternity, let there at least bo equality, and that, tho staff officers trust, there assu redly will be before tho close of the approach ing hession of Congress. LOS!. T OST CERTIFICATES. NOTICE 18 II.BRE- A J b given that application lias beon mada to the City Ireasurer for the issue ol duplicates of the following de B"''iKrt oertiiioutcB of the Six per Cunt. Loau of the UUy ot Philadelphia (free of taxes): No. fci, MW, dated October 6. IKot. f'i, iUM, " 6.1HM. , 45l, ' " 6, lHtK. fc.l.tjsahiu, ' November 30, 1861. , . fc-siw, la name of JOHN IT. B. LATROBE, in .,. AUSTIN AOHKRliE, f N thsEot No. an WALN UT hlroet. ALEXANDER G. CATTELL& CO. PRODUCE COMMISSION MKROUANT3, No. UW ioilTH WUAUVJUi No. 87 FOimiNvATKR STREET, . M, PHILADELPHIA. M4 AXCXUroSB O (lAIXkU, KLUiS OAXXBUa OARPETINQS, ETO. RJEW CARPETING 8. M'CALLUM, CREASE & SLOAN, No. 509 CIIESNUT STREET, Importers and Retailers of CAKPETINGS Of every description. FALL IMPORTATIONS. NEW DESIGNS IN MOQUETTE, CKOSSLKrS VELVETS, 8-4 WIDE, In original and exclusive patterns. 1000 1'IEOES BRUSSELS, Of tho best English manufacture, of new and novel Btylcs, many of them designed expressly for us. 1000 PIECES CROSSLEY TAPESTRIES, All tho newest styles. ENGLISH AND AMERICAN OIL CLOTHS. McCALLUM, CREASE & SLOAN'S CARPETING AND OIL CLOTH WAREHOUSE, No. 509 CIIESNUT STIIEET, PHILADELPHIA, 8 3 wfm3m Opposite Independence IlalL f J E W CARPETS. AXMINSTEBS, WILTONS, VELVETS, BRUSSELS, 3-rLYS AND INGRAINS, Venetians, Druggets, Oil Cloths, Etc. LEEDOM & SHAW, No. 910 ARCH STREET, .Anrrp PHILADELPHIA. DRAWING INSTRUMENTS, ETC. RAWING INSTRUMENTS AND Drawing Materials Of all kinds. CATALOGUES ON APPLICATION. JAMES W. QUEEN & CO., 9 22wfmtf No. 924 CIIESNUT Street. VVINES. j H E R MAJESTY: CHAMPAGNE. DUIITOIJ &. XiUSSQX?, 215 SOUTH FRONT STREET. j THE ATTENTION OF THE TRADE IS aale bj"""1 40 tho followinK Choice Wines, etc., for DUNTON A I.USSON, 115 SOUTH F-UONT 8TREKT. CTTAMPArjTiKK A nan I. .,. I .... . Moutebollo. Carta Bleu. fWn Ulr,..h. i "n riran? y.in KuRtmie, and Via Iiupariul, M. Klea- winks Mayonce, bparkUng Moaolla and KUIJSE 1A1KIRAS. Old Island. Sooth Sido Reserve, i f,lliitpiKS; Kudoljiho, Amontillado, Topaa. Vat. lotte, Pale and Uolden iinr, (Jrown, eto. R?i'5-ir,Vi?hoV.eoItel.Vttlfotte, and Orown. U1.AKKTS I'romis Aine A Jio., MonUorrand and Bor doatiT, Clnrotsand Bunterno Wines. l IN. "Aledor Hwan." KHAN Dl L.S. Llumiossey, Otard, Dupoj A Co.'flvarloni VintuRee. 4 5 QAR STAIRS & McOALL, Noa. 138 WALNUT and 21 GRANITE Street. Importers of BRANDIES. WINKS. GIN, OLIVE OIL, ETO., AND COMMISSION MERCHANTS For tne sale of PURE OLD RYE, WHEAT, AND BOURBON WHIS. K1KS. 0 Jl4 CARSTAIRS' OLIVE OIL-AN INVOICE of the above for sale by 8 W 2!5 Nos. 126 WALNUT and 21 GRANITIC Si Sla, ROOFING. I E A D Y ROOFING. v This Rooting ia adapted to all buildings. It can applied to STEEP OR FLAT ROOKS atono-hnlf the expoDse of tin. It ia readily pnt on bhingle KooIb without removing the shinnies, thus avoid inc the dumaKinpt of ceilings and furniture whilo under going- repairs. (No ernvol used.) PKKSKRVK YOUR TIN KOOFS WITH WELTON'I ELASTIC PAINT. ' I am always prepared to Repairand Paint Roofs at shor1 notice. A Uo, PAINT FOR SAI.K by the barrel or gallon the bent and cheapest in the market. W. A. WELTON. 817 No. 711 N. NINTH Street, above CJoatea. TO OWNERS, ARCHITECTS, BUILDERS, AND ROOFERS. Roofs! Yes, yes. Every size and kind, old or new. At No. 543 N. THIRD Street, the AM K ItlUAN CONCRETE PAINT AND ROOF COMPANY aro Bulling their celebratud puint fur TIN ROOFS, and for preserving all wood and niatuls. Also, their solid com plex roof covering, the best ever otfered to the public, with brubhos, cans, buckets, etc., tor tho work. Anti vermin, ng, pealing, or shrinking. No paper, gravel, or heat. Good for all climutes. Directions Kiven for work, or good work men supplied. Care, promptness, certainty! One price' Cull! Examine! Judge! A cents wanted for interior counties. an JOSKl'U LEEDS, Principal. x- iin, aim n uier-proor ; i.miu, i if?ut, uurunie. nocracK rjFAVEL ROOFS REPAIRED AND WAR- VI runted for rive years, at half the prioe others charge. I'iti roois repaired and painted ut ono cent per square fool. Old bIiiiirIo roofs covered with ready roofing, at small cost. Keystone Rooting Company, No. 411 VINE Street. Cull and see. 1181m DRUGS, PAINTS, ETO. JjOBEKT SHOEMAKER & O O. N. E Corner FOURTH and RACE Sta. PHILADELPHIA. WHOLESALE DRUGGISTS, Importers and Manufacturers el White lead and Colored Paints, Putty' Varnishes, Etc. AGENTS FOR THE CELEBRATED FRENCH ZINO PAINTS. Dealers and consumers supplied at lowest prlca forcasa. mi DRUCCIST AND CHEMIST, AND WHOLESALE DEALERS IN PAINTS, OILS. GLASS. AND PATENT MEDICINES,. Nos. 1301 and 1303 3IAHKET St. . lU2ltbstui;in STOVES, RANGES, ETO. ,U 1JIU.MW.1 (5 .UW-MJUIN 1V1 1 IMlKAJLll , ur r.jijw r.ni. ..i v. r., inr Illllllllps, IlolelH, or it onl.lin lrn.1 il nl IntiM in 'I'M' I.' WI'V . I 1 1. 1 I. I.' 1.1 'l' SI'.I-S. Also, t'hlluiliiliiliiu ll.. II..I nuces. Tollable Heaters, Low-down Urates, l lrebimr.l Moves, liuln lloileia, rilcw holo Plates, lioilers. t Unikiug Stoves, etc., whulebalt) aud retail, lv theinaniilai'liirorH, SHAHl'H A THOMSON, . S STtvfm Cut No. Wi N. bliUU.M L Slruel. PATENTS. WILLIAMS. IRWIN, GENERAL PATENT AGENT, No. 400 LIBRARY STREET. OUTO ALT'S PATENT KLA8TIO JOINT IROB HOOF. AMERICAN (JORRUCIATHD IRON 09.'S MANU FACTITHF.8, FIRE PROOF BUIIJMNG8. F.TO. TAYLOR ft OOALK'S PATENT AUTOMAT 10 LOOK UP SAFETY VALVK. BRADFORD'S LOW WATER INDICATOR, KTO. ETO. 10 4 tl 1 PATENT OFFICES, N. W. Corner FOURTH and WALNUT PHILADELPHIA. FEES LESS THAN AHY OTUEU RELIABL AGENCY. Bend for pamptile on patents. 8 4 thstaJ CHARLES H. EVANS. p A TEN T O F F ICES" N. W. Corner FOURTH and CHESNUT, (Entrance on FOURTH street). rXlAXlCIS 9. TASTOXIXUS, SOLICITOR OF PATENTS. Tatcnts procured for Inventions In tho Unit States and Foreign Countries, and all business re latlng to the same promptly transacted. Call or so. for circulars on Patents. Open till 9 o'clock every evening. 8 6 BmtK TTNITED STATES PATENT OFFICE, U WahhiNotom. I). O.j October 2:1, loi. On the notition of WILLIAM HIJBIiKI.L, of Phila delphia, Pennsylvania, praying for the extension of a patent frranteil to him on the 'S.iii day of January, li. and rciSMueillon the ll'th dny of January, lav, fur an improve ment in F.UOKNTKIO KXPLOH1VK SHELLS, it is ordered that tho testimony in the case be closed on the lKlh day of December noxt, that tho time for Minn arguments and tho Examiner's roport bo limited to the iifth day of December next, and that said petition be heard on the 3d day of January next. Any person may oppose this extension. SAMUEL S. FISHER, 10 28thftw (JoinmiHsmncr of Patents. OTATE BIGHTS FOR SALE. STATE O Hifrhts of a vnlunb'o Invention just patented, and for the KLIUINO, CUTTINO. and CHIPPINO of dried beof, cabbage, etc., are hereby offered for sale. It is an article of great value to piopriotors of hotels and restaurants, and it should be introduced into every family. STATE KK.HTS forsalo. Model ran bo seen at TELEGRAPH OFFICE, COOPER'S POINT. N. .1. 6;tf MUNDY 4 HOFFMAN. LOOKING CLASSES, ETO. ESTABLISHED 179 5. A. 8. ROBINSON, FRENCH PLATS LOOKING-GLASSES, ENGRAVINGS, BEAUTIFUL CHR03IOS, PAINTINGS, Mannracturer or all kinds of LOOKING-GLASS, PORTRAIT, AND PICTURJS FRAMES, NO. 910 CIIESNUT STIIEET, 8 1$ Fifth door above the Continental. PhUa. WINDOW CLASS. "WINDOW GLASS." - EVANS. SHARP & CO., ;i NO. C13 MARKET STREET, Are dally receiving shipments of Glass from Works, where they are now making 10,000 feet day. They arc also receiving shipments of Rough Plate and Ribbed Glass, Enamellad Stained, Engraved, and Ground Glass, which they oiler at 9 25 3m LOWEST MARKET RATES. ENGINES, MACHINERY, ETO. j-fs. PENN STEAM EXOINE AND i -nnn i'n 1 1 i.-vi. i i.i.i . . . Hi IT 1 T'PH A( :Tirt a i. a wit -rii imni , , . V fecS&rrfe-S; FNI il N E KKS, M AC 1 1 IX ISTS. liOl LEll .MaM.K.N, liLAC.'KSM ITHS, and FOUNDERS, having .......j ... WI1UV1UII, lllltl IIOOU eX- elusively eiiKiitjed in buildniR and repairing Marine aud River Engines, high and low pressure. Iron lioilors. Water Tanks, Proiol!ers, eto. etc., respoettully otter thoir ser vices to the nublio as boinjj fully prepared to contract for eiiKinfs of all sizes, Marino, Kiver, and .Stationary; having sets of patterns of different sizes, aro prepared to executa orders with quick despatch. F.very.dosoription of pattern, making made at tho shortest notice, iliifh and Low pres sure l'iuo Tubular and Cylinder Boilers of tho best Penn sylvania Charcoal Iron. Forcings of allsizesand kinds Iron and llrasa Castings of nil description"!. Holl Turning Screw Cutting, and all other work comioctod with tho above business. Drawings and specifications for all work dono at the etnbhmiiiit free of charge, and work guaranteed The nihiTiber.s have ample wharf duck-room for repairs of beats, where they can lie in perfoct safety, and are pro vided with shears, blocks, tails, eto. etc., for raising heavy or lightweights. JACOB C. NWAFIE. JOHN P. LEVY, 2J5 BEACH andJPAI.M Kit Street n. COUTHWAKK FOUNDRY, FIFTH AND O WASHINGTON Streets, I'nn.AnKi.poiA. MKKKICIt & KONS, ENGINEERS AND MACHINISTS, mannfacture High and Low Pressure Stealu Enirinci for Land, River, aud Murine Service. lioilers, Gasometers, Tanks, Iron Boats, etc. Castings of all kinds, either Iron or Brass. Iron Frame Roofs for Gaa Works, Workshops, ana Railroad Stations, etc. Retorts and Gas Machinery of the latest and most Improved construction. Every description of Plantation Machinery, also, Sngar, Saw, aud Grist Mills, Vacuum Pans, Oil Steam Trains, Defecators, Fillers, Pumping En gines, etc. Solo Agents for N. Billenx's Sugar Boiling Appa. ratus, Nesmyth's Tateut Steam Hammer, and Aspln wall & W'oolHey's Patent Centrifugal Sugar Drain leg Machines. 4 au QIRARD TUBE WORKS. john n. MURrnY & bros. Dlauufuclurers of Wrought Iron Pip, Ml: PHILADELPHIA, PA. WORKS. TW ENTV-TIIUtl) and FIIJBIiKT Btreota. OFFIOK, 4 1 No. 4-J North HKTn Htrott. CARRIAGES. GARDNER & FLEMING, CAB. HI A a 33 BUILDERS, No. 214 South FIFTH Stree BELOW WALNUT. A Large Assortment of New and Second-hand CARRIAGE INCLUDING Kockaways, Phaitons, Jenny Llnds, Bnggtoi Depot Wagons, Etc Etc., 3 33 tuta For Sale at Reduced Prices. INSURANCE. 1829.H ARTER TEUPETUAL. Franklin Fire iisnrance Coni niT TMITT.A rITT Out A v . &.. v.ai.uA uia Office, Nos. 435 and 437 CIIESNUT St. Assets Jan. I, '69, $2,677,372 1 3 CAPITAL AC'CRI EI) SURPLUS.. PREMIUMS , ...ItOO.AOO-OO ..l,03,5ttl-Tl .. 1,193,843 -43 UNSETTLED CLAIMS. INCOME FOR 1369, tees paifl since I829,w$5,500,000 Pnrpetnl ind Temporary PoIIcIm on TJheral Term. ? ?, Y?nif,"lr l"o,iwue Polioiea on Kent oflUuildinn Ot all kinds.Uround Ments, ud Mortgage. Alfred O. Bkr, DIBK"'1 AHrid Fitlw, buimunl flrniit, I Thnmiw HparkL (ieorfts W. Hiobardl. I William fct. (Jrant, Isaac Lea, I Thomaa H. Kills, Uooim t ales, . ' Ountavus 8. Ueruna. UkOHUK KALKS. Vioa.Prnaiilant. JA8. W. MoALLISTKR. Secretary. ' VI0-rr0,llat' TUKODOUK M. KKUKH, Assistant 8eoreUrr. N 8 U K E AT HOME, Ot TBI Penn Mutual Life Insurance COMPANY. NO. 921 CIIESNUT STREET, PHILADELPHIA. ASSETS, 83,000,000. CHARTERED BY OCR OWN STATE. OIANAURD BY OUR OWN CITIZEN LOSSES PROMPfliY PAID. OI.HXES ISSUED ON VARIOUS PJLANS. Applications may be made at the Home Office, aad at the Agencies throughout the State. 8 lQf JAMES TK AQUA IR PRESIDENT WAMUKf. K. HTOKKS VIOK-PRKHIDKNT JOHN W. 1IOHNOK A. V. P. and ACTUARY HOUATIOJ!TKPJIIES.;1;;8KORKTART j S B U R Y LIFE INSURANCE COMPANY. No. 291 BROADWAY, corner READE Street, New York. CASli CAPITAL imiix7i 31,WJ0 deposited with the State of New York as aaouritv for policy holders. ' . t'MUKI BANUS, President. GEORGE KU.IOTT. Vice President and Socrotar , KMOKY M. CL1NTOUK, Actuary. A. E. 51. PURDY, M. D., Medical Examiner. . , nKKERKNITS Jy I'EHMISHION. Thomns T. 1 Baker,' John M. Mnris, ..I. B. Linpincotl. Charles hiieiicer, V illiain lMvino, Jamos Lonfr, John A. .wna-ht, 8. Morris Wain, '.luiiies Huuter. Arthur G. Curhn, 'John H. Mct'reary. K. II. Worne. In the character of its Directors, ooonoiny of nianars niont, rpaaoiialilpnnas of niton, PAK'l KKKKHIP PLAN Or DEt'LAKINli DIVIDENDS, no restriction in female lives, and absolute nnn-torfciture of all policies, and no restriction of travel after the first year, the ASUUIIY pre sents a combination of advantages otfered by no other company. Policies issued In every form, and a loan of one third made when dosued, iSpocial advantages ottered to clergymen. 1' or all further iufonuut ion addresa JAMK8 M. LONGACRE, . BlanaRer for Pennsylvania ond Delaware. .Office, NoU WALNUT Street. Philadelphia. FOR MAM P.HOLLINSliKAI. Special Agent. 4 lft S T R I CT L Y IVI U T U A if. Provident Life and Trust Co. OF PHILADELPHIA. OFFICE, No. HIS. FOURTH 8TREET. Oi'Runized to promote LIFE INSURANCE among members of the .Society of Friends. (food rlak of any class accepted. Policies Issued on approved plans, at the lowest rates. President, SAMUEL R. SHIPLEY, Vice-President, WILLIASI C. I.ONOSTHETII, Actuary, ROWLAND PARKY. Tho advantages ottered by this Company are un excelled. 1 27 K ENTERPRISE INSURANCE COMPANT 1. OF PHILADELPHIA. tlllice B. W. Corner FOURTH and WALNUT Streets. F1KK INSURANCE EXCLUSIVELY tr08tS" PERPETUAL AND TERM POLI01II3 ISSUED Cash Capital imii-iui Cash Assets, July 1, mi. -iw'uu,) DlUHCTOi'tS. F. Ratchford Starr, J.Livingston Errinser, juioro jjrnzier, John M. At wood,' ilenjauiin T. Tredick, George H. Stuart, uuiiieB u. vjiasrnorn, William . ilnultou, Charles Wheeler, -ihomasH. Montgomery, loiin n. mown, ' "!","" uiaui oiiiy nrsi ciass risks, taking no spciiully hazardous risks whatever, such a factories, mills, eto. F. RATCHFORD STARR, President. THOMAS II MONTOOM FRY, Vice President. Al.KXAMiEB W. Wim-BB, Secretary. PIKKNIX INSURANCE PHILADELPHIA. COMPANY OF INCORPORATED 1X04 CHARTER PER PETIT A o. 224 WALNUT Street, opposite the Sxchaugo. This Company insures from loss or damage by I' I RK, on liberal terms, on buildings, merchandise, furniture, etc., for limited poriods, and pormancntly ou buildings bi di'iiobil of premiums. . The Comnauv bus been in active oner.i inn faf mnVA .i,. SIXTY YEAltH. during which all Woa hava hn promptly adjusted and pitnl irompiiy jN L. DIRECTORS. Hodgo, David Lewis, lienjaiirin Etting, Thomas H. Powers, A. R. McHonry, Edmund Castillon, Samuel Wilcox, . Lewi C. Norria. M. E. Maliony, John T. IwiH. William S. Grant. Robert W. Lcitming, D. Clark Wharton, Lawrence Lewis, Jr., IUI1H It, WUCUEKER, President. Samuel Wilcox, Secretary. 42a OFFICE OP TUB INSURANCE COMPANY OF NORTH AMERICA, No. iiaS WALNUT Street. Philadelphia. Incorporated 17i4- Charter Perpetual. Capital, $500,XX). Assets $2,350,000 MARINE, INLAND, AND FIRE IXSURANU&. OVER $30,000,000 LOSSES PA TD SINGE ITS ORGAN IZATION. DIRECTOR?; Arthur O. Coffin. Samuel W. Jones, John A. Prown, Charles Taylor, Ambrose White, 'William Welsh, H. Morris Walu, John Mason, iiua L. Harrison. ! ranois K. dope, Edward H. Trotter, Edward . Clarke, T. Chariton Henry, Alfred D. Jossup, John P. White, Ixniw O. Madeira, Charles W. Uushmaa ARTHUR G COFFIN. President. CHARLES PLAIT, VioePreaideut Matthias Mahih, Secretary. CUAH. H. ItLKVtH, Asat. Secretary. 1 1 PAME .INSURANCE COMPANY. No. 809 CIIESNUT Street. INCORPORATED I860. CHARTER PERPETUAL. CAPITAL, $AB,000. FIRE INSURANCE EXCLUSIVELY. Insures against Loss or Damage by Fire either by Per petual or Temporary Policies. DIRECTORS: Charles Richardson, William II. Khawn, William M. beyfert, ltenry Lewis. Robert Pearoe, John Kosaler, Jr., Edward li. Orne, Charles Stokes. John W, Evenhaii, Mordecai Huzby. Nathan Hillea, O col go A. West, CHARLES RICHARDSON, President. WILLIAM H. RHAWN, Vice-President. WnXTAMfl 1. Blakchahd, Secretary. 7 83 T IIE PENNSYLVANIA FIRE INSURANCE COMPANY. Incorporated iKlb Charter PemetuaL No. 510 WALNUT Street, opposite independence Square. This Company, favorably known to the oommunity for over forty years, continues to insure against luas or dam age by fire on Public or Private Buildingseither perm, nentlyorfora limited time. Also on furniture, Stocks) of (ioods, and Merchandise generally, on liberal terms. Their Capital, together with a large Surplus Fund, is) invented iu the most careful manner, which enables tueia to oiler to the insured an undoubted security in the oaae of loss. Daniel Smith, Jr.. PIBEUX KB. John Dsvarenz, Thomas South, Henry Lewis, J. OilliniliAin FalL Alexander Ilcnsoa, Ihuau Hazlehurat, I nomas xwbins, AJamei imtiuoi'K, ur. DANIEL SMIiii, Ja President. WM. O. CROWELL, Secretary. 8 30 JMFE1UAL FI11E INSURANCE CO.. LONDON. ESTABLISHED 1S0J. raid-up Capital and Accumulated Fundi, )8,600,000 IN GOLD. PREV0ST & HERRING, Ajenti, S 45 No. 107 S. THIRD Street, Philadelphia, CIIAS. M. PREVOST. CHAS. P, UKEJUNQ V
Significant historical Pennsylvania newspapers