I
THE D AILS' EVENING TELEGRAPH PHILADELPHIA, TUESDAY, DECEMBER 14, 1SCD.
spirit or sxxh muss.
Kilttr1nl Opinions of tbe I.nndlnK Journals
Upon Current Topics t'niiiiillod Krerr
Ubv for (he llrnln Telegraph. .
THE FUTUItE OF TAHTIES.
From the N. 1 Tim.
The tone of the Tr ident's Memago and of
the oponing dobutes in Congress Hullioiently
indicates the future poliovjof the Jiepublican
party if we way call that a policy which is
rather an accident or the natural consequence
of foregone events. The party of "great
moral ideas" and thero in a substantial truth
as well as a sarcasm in the phraso proposes
now to settle down into the stern yet neces
sary, the honest yet wearisome, task of pay
ing off the national debt, of restoring and
improving the dignity of our relations
towards foreign powers, and of introducing
into the Government civil service something
of that purity and eprit do corps which have
characterized, as a rule, the service of the
army, the navy, and the judicary.
These are praiseworthy purposes. u.They
embody that which is most essential in a re
publican government. But they make no
appeal whatever to passion or to popnlar
vanity. Even in the case of Cuba, in which
a vivid appeal might have been made to the
dympathies of the masses, a calm statesman
ship and a rigid observance of international
law, addressing only the cooler judgment of
enlightened publicists, take the place of hot
invective and of a grand apotheosis of the
Monroe doctrine and the Bird of Freedom.
The Darien Canal carries with it some ele
ments of popularity; beyond that all is hum
drum duty and quiet resolution to lessen the
burdens of taxation while the national credit
is made sure. There are, to be sure, some
fag-ends of reconstruction left to be com
pleted, but reconstruction is now bo nearly
an accomplished fact that both parties are
willing to let it have free course and run, in
the confident assurance that the good in
volved in the general result will ultimately
overshadow all defects in the agencies em
ployed. We have employed the phrase "a party of
great moral ideas," for nothing can be more
descriptive of the Republican organization,
of the impassioned zeal with which it will
fight for a principle, of the persuasive and
proselyting power it can exert when grand
interests are at stake. It has unswerving
courage in the front of battle, but it detests
the tiresome drill, the irksome discipline, and
the long march that loads up to the enemy;
to carry out the army comparison it has its
inert main body, its guerillas, who, like the
Ku-Klux Klan, insist on fighting after the war
is over, and its camp followers and sutlers.
The latter were a large and influential class,
and the Republican, like all other parties, has
its corrupt element, of whicn nothing save
continued defeat can purify it. So long as it
has the prestige of victory and spoils, it
can rely upon the voice and vote of a host of
worthies who are sure to leave it in the day
of its adversity.
We argue, therefore, that the Republicans
are in a position altogether different from
any they have occupied during the sixteen
years of that wondarf til career in which they
have achieved successes and reforms which
seemed, even to themselves at the outset, to
be the work of a century. They have no
longer a hold upon tno ordinarily indinerent
class who vote only for ideas; their theory of
administration is too Honest lor tne camp fol
lowers, and they are deficient in mock thunder
and claptrap. More than that, patriotic duty
compels them to entoree onerous nscal obli
gations, with none of the usual iops to Cer
berus in the snape or glory, armed acquisition
of territory, or other violent wavings of the
American flag.
This is a sorrowful statement; for it in
volves a confession that many good men
)nly support a cause in its emergencies;
' hat many weak men desert it except under
he stimulus of high example: and that the
.'orruptionists who follow its march to victory
re willing to hght upon the other side
when the spoils are no longer forthcoming.
Is the Democratic party in any better posi
tion? So far as affirmative political doctrine
is concerned, it has done. Its "mission"
for years past has been to prophesy ter
rible results from the continuance of ltepub
lican rule. These predicted results have
never come to pass. If they had it would
have made little diff'erenoe; for the De
mocracy has no claim to any policy
of its own no distinctive theory as to the
payment of the national debt; no scheme of
reconstruction, save to fall back upon the
atatvs existing before the Rebellion, and
which caused the war; no purpose ami
hardly a pretense of honesty and eoonomy in
expenditure; and no power of appeal to the
populace in any bold, aggressive mode of
handling our foreign relations. The Demo-
cracy has nothing ainrmative left. What little
' of principle it may assort is but a sapless and
withered thing of the past an old man's
memory of great contests over potty affairs.
It only exhibits itself as a drag upon the
wheel of progress. Its conservatism has dege
nerated into liourbonism.
How will it bo in 1872, when all these
causes in both parties will combine to control
another Presidential election? The Demo
cracy will have no record save that of the
vilest and most thievish of Slate and munici-
pal governments; but that record alone will
be of magnitude enough to rouse the indiffer
ent element among thclti-publicans and teach
it that "great moral ideas" are continuous and
not spasmodic in their action. At the same
time the Republicans will come before the
people with a story cf national credit restored,
of debts paid, of economy enforced, of terri
tory aoquired, of peace and good-will esta
blished between lately warring seotions, of
commercial prosperity, and of great material
enterprises accomplished. In the meantime
sundrv causes of discontent will have been
removod. Gold and paper, we may hope, will
le equivalent in value, the rough nnctua
tions in the price of gold which now imperil
the importer and the merchant will have
passed away, taxation will have been re-
dnoed. and a compromise will have been
effected upon the tariff question by which
justice to the consumers shall be reconciled
with reasonable encouragement to domestic
industry. With such Democratio negations
on the one side, and Republican achieve
ments on the other, we may hope for and
prediot a national Republican triumph in 1872.
SHALL TUE INCOME TAX HE CON
TINUED?
From (he V. Y. World.
The unjust and odious inoome tax differs
from the other fiscal questions which chal
lenge the consideration of this Congress in
its freedom from entanglement with collate
ral subjects. It is an acknowledged excres
cence in our financial system; having been
originally enacted for a limited period, and
its continuance being recommended by the
1 'resident, at a reduced rate, only for another
limited period of three ye.irs. It differs from
the currency question and the tariff question
in the fact thut no particular section of the
country, great intereHt, nor
parly, feels that it ban any stake in the per- I
initiation of the present state of the law. It
is a mere question of revenue, pure and sim
ple; havingnothing in it that can enlist party
zealotry on one side or the other. The
admission of its advocates, that the tax ought
to be transitory, betokens their despair of
defending it on any ground of principle; and
as a temporary expedient it can be justified
only by the insufficiency of other sources of
revenue. Hut, in point of fact, the revenue
from other sources is redundant; the current
surplus being sufficient, as is claimod, to
reduce the public debt at the rate of nearly a
uunarea millions per annum, its total aboli
tion is confessedly not a question of princi
ple, but only a question of time; and what
time can be more opportune for tho removal
of an unjust and odious tax than the earliest I
moment when it ceases to be necessary Tt
we nave recently set lortn Borne of tne
reasons wny an inoome tax operates more
unequally and oppressively in this country
than it does in Great Britain, showing that a
difference of circumstances renders the
British precedent inapplicable to this coun
try., nut even in Ureal Britain the income
tax is felt to contravene every principle of
equity.
The strength of denunciation with which
Mr. Bright assailed the income tax of Great
Britain, and his vigorous, almost indignant,
protests against its gross inequality and in
justice, snould arrest the zeal of its advocates
in this country, who have little to stand upon
but the British precedent, and who fancy
tnat tne .uritisn tax is regarded as equitable.
If it is unjust there, it is, as we took some
pains to show, a hundred-fold more unjust in
1? - .1 - T ... . m.
a new country iute tne united mates, xne
Commissioner of Internal Revenue is the
only officer of our Government who has
undertaken to defend its equity, and as we
are willing our readers shall see all that can
be said in its favor, we insert his argument:
"After all, tt Is but a tax upon the Increased wealth
of the nation ; and when it Is understood that Gov
ernment securities are exempted from taxation, and
that the interest on these securities produces a large
aniouut of the incomes of tax-pavers, I submit if it
will be wise to abolish the Income tax as long as the
labor, Industry, and business of the country are
directly or indirectly subjected to anv considerable
taxation. These observations are Intended to apply
to the question whether the Income tax shall bo
retained or abolished, and not to the rate of the
tax, or the manner of its assessment and collec
tion.'-
It is discreditable to our Government that
reasoning so flimsy and inconsequent as this
should be put forth in a public document.
Mr. Delano defends the income tax on the
ground that it is paid by the bondholders
whose property is otherwise exempted from
taxation. For the refutation of this argument
nothing is required but a slight knowledge of
n..; M,w, ; 'rv. -....: i... ; r . - i . 3
holders make but an insignificant fraction of
the proceeds of the income tax. The total
amount of the bonds is about $2,000,000,000,
Secretary Boutwell, in his annual report, es
timates that from seven hundred to nine hun
dred millions of these bonds are held abroad
Supposing the amount in foreign hands to be
eignt nunarea millions, tnere would . remain
in this country twelve hundred millions, the
interest on which is subject to the income
tax. The interest on twelve hundred mil
lions at six per cent, is seventy-two millions,
and the income tax of five per cent, on this
interest is only ;5,0(),0()O; whereas Mr.
Delano states that the whole income tax col
looted this year will amount to $(2f',,)()0,0()().
It will thus be seen that the bulk of tho
income tax does not fall upon the bond
holders, as Mr. Delano assumes, but upon
other classes of the community. Allowing
for tne exemptions and for tne lact that tne
ten-forty bonds yield only five per cent.
interest, probably not more than three mil
lions of the income tax are collected from
the bondholders, and the other twenty-three
millions are the most unjust tax ever levied
Mr. Delano defends it on the ground that it
is a tax on "the increased wealth of indivi
duals from investments. "After all," he says,
"it is but a tax upon the increased wealth of
the nation." If this were true, and all the
increased wealth of the country contributed
in equal proportions, the tax would be justi
fiable. But it is not true. A large part of it
is levied on salaries which are barely sufficient
to meet the current wants of the recipients. It
is not a tax upon their "increased wealth,"
but upon their scanty means of living. The
payers of this part of the income tax are no
better off at the end of the year than they
were at the beginning. Instead of being paid
out of their accumulations, it curtails their
ordinary comforts.
That large part of the inceease of the na
tional wealth which comes with the least ex
ertion is not touohed by the income tax at all.
We refer to the hundreds of millions of dol
lars invested in this country by shrewd,
wealthy men in unimproved real estate, which
is constantly rising in value, but yielding no
tangible income as long as it remains unsold.
There is no class in our country wno are so
apidly increasing in wealth as the investors
in such property, and yet they pay no income
tax, while people who make money by their
activity and industry, and who are the real
creators of the increased value of such in
vestments, bear all the burden. Nothing
could be more unjust than a law which thus
exempts accumulations which come without
exertion, and taxes the uncertain prohts of
business, and tho precarious salaries of indi
viduals who have no resource when sickness
or the caprice of employers puts a stop to
their earnings.
Moreover, the income tax scarcely toucnes
sericulture, the most extensive and most
thriving interest in the country. The rise in
the value of I arms is as ie accessible to tnis
form of taxation as the enhancement of un
improved real estate. The food of the farm
er s family, raised on his own land, escapes
entirely, while that large part of other in
comes which is expended for food pays me
full five per cent. No tax is endurable
which is distributed with such glaring disre
gard of equity,
As there is no reason why a renewal of this
unjust tax should be inada a party question,
we would fain hope that it may be permitted
to die a natural death with the expiration of
the present law.
TINKERING THE TARIFF.
From th$ .V. 1'. Tribune.
It there be one among the many excellent
suggestions embodied in the President's first
Annual Message which, above all others,
stamps him as a man of practical good sense,
it is that in which he counsels Congress to let
the tariff alone until the arduous task of fund
ing our great national debt at a lower rate of
interest shall have been virtually acooin
plibhed. If the debt were of moderate amount,
we might easily fund . it at four per cent.
Its magnitude alone renders the task one cal
culated to tax the resources of master of
finance. It is only bvniakino U. 8. bonds
scarcer and scarcer in the market that we oan
hope so to appreciate them that the holders
must either accept a lower rate of interest, or
give place to others who will. If we oan keep
on buying and retiring two millions of bonds
per week, we must soon be able to fund tne
residue at a low rate, so far as they shall be
advance of their
price in Ixmdon directly on the receipt of the
Freiiidents Message foreshadows the rosnlt
of a hearty concurrence by Coagress in the
leading suggestions of the Exeoutive.
Abounttful revenue is one vital condition
procedont of the funding in question; for
witnont sucn a revenue the purchase and
retiring of bonds must soon be arrested. Our
preRont tariff and intornal taxos afford the
weekly and monthly income requirod very
nearly twenty-lour millions per month. or
these, ten millions (gold) are required to pay
tho interest on our debt. Over two millions
more are required for pensions; tho cost of
running tne tiovemiuent eannot be brongnt
below eight millions (currency) por month
more; so that barely four millions por month
are left to be employed in buying np the
principal of our debt after the surplus in tho
Treasury shall have been drawn down to its
proper level. This is as little as will answer.
the year just before us; if renewed, it will, as
General Grant recommends, be reduced; so
that, until our debt be funded, and the heavy
burden of its interest lightened, we have no
revenue to spare, and we beg Congress not
to let any go. Fund the five-twenties at
four-and-a-half per cent, (it should be four).
and we shall have twenty millions per annum
Bared by that process; and we can reduoe our
taxes by that amount, yet keep on paying off
uebt as betore.
We understand that the House Committee
of Ways and Means have substantially agreed
tnat tne right thing to do with the tana,
when the time shall have arrived for doing
anything, is to extend the free list. That
seems a wise conclusion. A very long list may
be made of articles now subject to various
duties which together afford very little income
to the Treasury, while the trouble and expense
or assessing and collecting duties upon them
are very considerable. We presume a Hundred
artiolos might be added to the free list without
reducing the net receipts from customs; and
two nunored more at a cost of but a few mil
lions of revenue. At a proper time we shall
favor and urge such extension of the free list.
Shall coal be placed in that list?
We hope it may, for reasons quite other
than thoHe commonly urgod by the advocates
of "free coal." New England will obtain
some coal from Nova Scotia a little cheaper
than she now does; our gas-company "rings"
will make a little more money out of their
Nova Scotia coal-mines than they now do;
but that they will cive to their customers
either cheaper or better gas, this deponent,
not knowing, can t say. Southward and
westward of the Delaware, "free coal" will
amount to just nothing at all, save the loss of
!!i.iO,(K)() per annum to the Treasury.
READ BOTH SIDES!
From the fit. LouU Democrat.
We see now what a man may come to who
depends entirely upon the New York Tribune
for information. Mr. Beecher s defense of
his course in the marriage and at the funeral
of Mr. Richardson, and of his very strange
language, prejudging a criminal case, declar
ing the wife und the deceased utterly blame-
loss, and denouncing the imprisoned husband,
was that ho had not read the papers about the
case, and depended for his information upon
the editors of the J nbnne. Now the editors
who informed him are very honest and worthy
persons, but, like all other numan beings,
they are sometimes iniiuenced in their judg
ments by personal feeling, sympathy or pre
judice. It was at the house of one of the
editors of that papor, it appears, that Mrs.
McFarland, whila yet undivorced, received
many visits from Mr. Richardson, and at
that house, still being tne who of another,
she occupied with RichardBon adjoining
rooms, there being no room between them.
It was thero that she was seen by a servant to
put her arms about his neck and kiss him
though still the wife of another. Another of the
editors of the Tribune was the principal wit
ness in obtaining the divorce, und came from
New York to Indiana for that purpose. No
blame to her for that ! It was not only right.
it was her duty to testify to the facts. But
her prominence on that occasion rendered it
qui to natural that the sympathies of Airs. Cal
houn were with the wife, and it was Mrs. Cal
houn who applied to Mr. Beecher to solem
nize the marriage. Had Mr. Beeoher known
that the divorce was obtained in Indiana, sim
ply because there was not alleged to be any
ground for it under the laws of New lork, he
might have hesitated before speaking so
strongly as he did. But, as he says, he relied
entirely upon statements made to him by his
friends of the Tribune, and with that paper
Mr. Richardson was connected. Did it never
occur to the Rev. Henry Ward Beecher that
in such a case it would be well to hear both
sides 'i
Not because his informants were not trust
worthy, but because they were partisans in the
nature of the case because their natural sym
pathies were strong ! The informants upon
whom Mr. Beecher relied are indeed most
honorable persons, to whose statements he
had reason to give great confidence. But
what one of us all is not liable to be warped
in judgment by personal feeling? To say
that the editors of the Tribune may have been,
is not to question their integrity it is simply
to say that they were human. Knowing that
they were human, and knowing their natural
sympathies, Mr. Beecher would have done
w isely had he insisted upon reading both sides.
He did not, and is in trouble.
Good people and honest people get into
trouble in exactly the same way every day.
They hear one side of a story, are content
with that, and instantly become violent par
tisans. If the truth happens to be against
them, of course they suffer. But it serves
them right. They ought to have read both
sides. No man has any business to snirn tne
responsibility of having an opinion of bis
own. If be bears one side only, ne aucepuj
the opinion of somebody else, and suffers his
influence to be used as a tool iy anoiuer.
Mr. Beecher's possession of large influence
imposes on him commensurate responsibility,
wnicu ne eannot snaKe on. o every
woman who has influence, be it large or
small, isjbound to direct it by an independent
opinion, not borrowed from anv partisan, but
fonued from a knowledge of the case. And
the case always means more than one side of
the case.
But it is a prevailing vice of the times to
permit somebody else to do our thinking for
us; to hear one side, adopt that, and not in
frequently to refuse to hear any other, with
a fierce bigotry proportioned to the narrow
ness of information in which it originates.
Men who hear only one side are always bigots.
Mr. Beecher would never have blazed out so
violently against those who criticized him if
he had known the whole truth. Exactly the
same spirit is engendered in politics. "I
won't have the nasty thing in my house!" said
a radical of a Democratio sheet, able and well
edited, but villainously wrong in politics.
Unhappy man I his was nut the radicalism of
reason. He borrowed it of somebody, aad
therefore was afraid to hear both sides. The
radicals are scarce, we hope, who are guilty of
such stupidity, but we honostly fear that
there are few Democrats who read both sides,
and a groat many who read not. even one. Of
course they are still more intolerant, and be
ing abnolut fools, politically, rave about tho
necessity of shooting folks who do not agrrn
with them.
New questions are coming up for discus
sion. Men are forming or borrowing
opinions. We wish every man could take to
himself seriously the lesson of Boecher's
blunder, and resolve to hear both sides before J
snrrendoring himself a captive to either. The
man who hears only one does not form his
own opinion; he has it crammed into him, as
we put dressing into a turkey. And the men
who do not form their own opinions are not
voters, but voting cattle. Somebody drives
that herd, or, like a troop of mules, they follow
the leader with a bell the leader, not uncom
monly, being ridden by somebody else, with
purposes of his own.
"Men and brethren," tin ITorace says, let us
each do his own thinking! And to that end
let us hear both sides. So may we avoid the
unhappy predicament into which this same
Horace and sundry others have drawn poor
Beecher that of finding himself chief cham
pion of a cause the merits of which ho has
not investigated! How painful it must be to
be leading advocate in a case one knows
nothing about!
De your own thinking ! Nobody who buys
his opinions as he does his steaks at the meat-
shop, ready cut for use, can be said to have
any opinion of his own. The butcher may be
a veTy reliable person, but even from him we
like to buy only after comparing and select
ing what is best. If, unfortunately, your
thinking apparatus does not produce inde
pendent thought, and you are forced to de
pend on some intellectual meatshop for
ideas, nt least exercise a man's faculty of
choosing for yourself ! Hear both sides and
choose.
ABUSE OF THE FRANKING PRIVILEGE.
From the A". F. Ilerald.
The franking privilege enjoyod by Con
gress has long been justly inveighed against
bv the entire newspaper press of the country.
The system in itself would not be so bad or
bo condemnatory, however, were it not that
it leads to such abuses as has drawn upon it
universal odium. In his excellent message to
Congress and to the country President Grant
assures the people of an administration of
economy and retrenchment in all the depart
ments of the Government under his especial
charge. It is to be hoped that Congress will
keep step with the Executive in this course of
retrenchment and economy, and that the first
earnest of its good intentions in this regard
will be to abolish the franking privilege alto
gether, or institute a reform in the present
system which will render impossible the
frauds upon the Post Oifioe Department, to
which it is now notoriously subject.
The abuse of the privilege has gone so far
that not even the semblance of the autograph
of a Representative or a Senator is necessary
to frank letters to the most distant parts of
the Union, in Washington not one person
in a thousand ever stamps a letter mailed in
the Post Office. It is all the same whether
Congress be sitting or not,' from the fact that
members while in Washington, by means of
engraved stamps, flood the city with their
autographs, which hold good all the term of
their offices and for years after they are dead
of which there have been instances. Not
only mail bags of letters are thus fraudulently
transmitted through tne 1'ont Ulllce, but tons
of Congressional reports and documents anct
such beavy matter, that is never read, but
which involves the Post Ofhce Department in
great expense and encumbers the mails and
often retards their prompt transmission from
point to point.
Congress, perhaps for want of a little good
advice in the matter, has hitherto persistently
and contumaciously refused to abolish their
privilege of franking letters and Congressional
documents, notwithstanding all the abuses
which we have pointed out as attaching
thereto, und which have never been denied as
existing. Now we propose once more that
the privilege be abolished, but not without
offering a substitute in its place. Here it is.
Let there be a law passed granting to mem
bers of Congress while engaged in their Con
gressional duties postage stamps for all proper
and necessary purposes, the Postmaster-Gone
ral to keep a record of the amount of stamps
thus contributed by bis department, dosig.
nating the quantity allowed to each Represen
tative and Senator. If Congress is imbued
with any of the political wisdom of treneral
Grant, w ho first in his own administration of
affairs promises economy and retrenchment
and recommends the same much needed po
licy to the legislative branch of the Govern
ment, it will surely move in the matter and
act at once npon our suggestion, w ltn our
suggestion the economists and reformers in
Congress can once more direct their efforts
to the removal of the abuses of the franking
privilege. The opponents of the change
ninst be few, as opposition to such a just and
economic measure would assuredly bring
down on members the obloquy and odium ot
their constituents.
The change which we here propose in the
franking system would embrace all the de
partments of the Government, civil and
military. The check to an undue and extra va
gant use or misappropriation of postage
stamps would lie in the fact that the Post
master-General in his annual report to the
President for submission to Congress and the
country would be required to make a return
of tho amount ef stamps supplied to each
Senator and Representative. In the same
way he would designate the amount consumed
by the heads of the various departments, and
thus would be insured net only a redress of
the present great abuses of the franking
privilege, but would show the extent to which
the Post Office Department would be entitled
to credit for its share in the performance of
the great work of government.
FUAUDS OF NAVY PAYMASTERS.
From thi y. T. Sun.
We notice that Secretary Ilobeson bos
neglected to make any change iu the system
of Hettlino- the accounts of nary paymasters.
This oyernight is rather singular, inasmuch
as the Sun has already called attention to tbe
fact that eicht or ten paymatiters are default
ers, and that the defalcations of Paymasters
Marcv. Cahoone. Washington, iorbes, and
Parker amount in the aggregate to nearly a
half million dollars, and possibly more.
Every one outside of the department is fully
advised of these extraordinary deficits, and
yet it seems that nothing is to be done to pre
vent their renetition whenever unprincipled
Davmasters choose to use the funds of the
United States to pay their little bills. Under
tbe present loose and rotten system, there
seems to be no way of detecting sucn irregu.
larities until they have become bo serious
that the law officers of the Government must
be called in to initiate prooeedings against
tbe bondsmen of the offenders. The tirimi
riul is allowed to sink deeper and deeper into
tho quicksand, and finally disappear from
sight altogether, before a single step is taken
to protect tne (ioverumeut.
A poyuiaKter, whether Iroui lpnorunoe or
oriuiiuul intent, is portnittod to niisappropri-
ate Government funds for years; and when
bin accounts are rendered, instead of being
promptly and thoroughly examined and
passed, they are placed in a pigeon-hole,
after the good ola-fnshiontd, careless, rod
tape style, there to slumber for one, two, or
three years before they aro brought to the
light of investigation, when they may be
found to be utterly tad and inoorroct.
Meanwhile the guilty party has . boon
ordered to duty again on a foreign cruise,
and cannot be reached for the moment to
explain the ugly discrepancies that appear
on his final reckoning. He is formally noti
fied that he is a debtor to the Treasury De
partment so many thousand dollars. He re
sponds to this announcement by quietly
taking from bis strong box the necessary
sum and remitting it to the Treasury, ana lor
his present cruise he is safe. He practi
cally robs Peter to pay Paul, and Unole
Sam is put off. The upshot of the affair is
that the bondsmen pay the deficit so far as
they are holdon, and the Government loses
the balance.
This sad state of affairs is owing entirely
to the worthless system of settling accounts
which the Government adopts. No one de
partment controls the final reckoning oi me
disbursing agents in the navy. The Navy
Department settles the accounts lor doming,
provisions, and supplies, while the Treasury
controls the monetary expenditures. Between
the two there is no close connection or inti
macy. Each one looks for its own, and gives
no care for the other.
Millions of dollars are doubtless now at
stake, and yet there is no way or probability
f ascertaining bow much Is duo to the iov
ernment from its paymasters or financial
agents. Until the auditors of the Treasury
or of the Navy Department have entire con
trol of the disbursements of the navy officers,
there will be no means of reaching final re
sults in a way satisfactory to the Treasury. In
justice to paymasters, too, there ought to be
a prompt and thorough settlement oi ac
counts; for frequently, after an interval of
two or three years, the only persons who can
authenticate them are dead or out of reach,
so that paymasters are sacrificed to the delay
and recklessness of the Government.
SPECIAL. NOTICES.
BSsp MEMOKIAL MISSION
or Tins
NOW RKUNITKD
PRKSBYTKRIAN CHURCH
mm ant,
CORNKR TWENTY SECOND AND SHIPPKN STS.
FAIR
KOB TUB BALE OF
USKKUL AND VANCY ARTICLES
KOR
CHRISTMAS GUTS, . ,
NOW DKINO BKU) IK
HORTICULTURAL HALL
FROM U A M. TO 10 P. M.
CONTRIBUTIONS SOLICITKD.
Kither Money or Goods mar be sent to the Kxacutive
Committee, at the Hall.
A Terr excellent MUSICAL ENTERTAINMENT erery
evening. u in
jfep ACADEMY OF M U 8 iC
THK STAR COURSE OP LF.OTURK8.
THK CONCLUDING LECTURE OF THE FIRST
SERIES.
ON THURSDAY EVENING, Deo. 16.
WENDELL PHILLIPS.
THE MOST FINISHED ORATOR IN AMERICA,
will deliver bis celebrated oration on
"DANIEL O'OONNKLL."
A ritnhsion, GO eenta ; Reserved Beats, 75 cents.
Tickets fur sale at (iOUI.D'H. Nn. U2I tlHRSNITT
St reel, and at t be Academy on the evening of the Lecture.
uoors open ai 1 : iectnre at if.
OrcheBtral Prelude at 12 10 6t
8TEREOPTICON AND MAGIC LAN-
miut wiiiDTnimvTJ i a j i c u I
i fnii riAaiDi i ivjiio ritou w nuiiuay cHutuuing
Schools. (ioMeuB. and for Drivate antortaintneiitfl. W.
MITCHKLL AkAIXItiTKR. IN a. 72H CUKHNLfr Street,
second utory. 11 8 2mrp
tt- OFFICE PENNSYLVANIA RAILROAD
WJarail I, jnn.iiounr.ao ur.rAnimivn .
Philadelphia, Penna., Nov. i, US).
NOTICE TO b'lOOKHOLItKKS.
Th Board of Director have this dnv declared a semi
annual dividend of FIVE PER CENT, en tlie Capital
Stock of tbe Company, clear of Natioaal and State taxes,
payable in oasti on and after November BV. IHffit.
-ilank Powers of Attorney for collecting dividends 0n
be bad at the office of the Company, No. W aVmta THIRD
Street.
The office will be onened at 8 A. M.. and closed at 8 P.
M.. from November to December 4, for the payment of
Dividends, and after that date from V A. M. to a P. M., a
usnal. .
11 a tl 1 THUrt. T. riKTH, Traarorer.
OFFICE OF THE LEHIGH COAL AND
NAVIGATION COMPANY.
Philadelphia, December 8, 1H69.
Coupons due the 15th instant on the Gold Loan ot this
company will be paid at their office, in gold, on and after
thut date. Holders of ton or more coupons can obtain
receipts therefor prior to that date.
S. SHEPHERD,
13 87t Treasurer.
f- FARMERS AND MECHANICS' NA-
nlAU AT I J . XI XT
PHTLAPRI.PH1A, Dee. 10, IMS.
The Annual Election for Directors of tnis Hank will be
beld at the Hanking House on WKDNKS1M Y, the Uth
day of January next, between the hours of 11 o'clock A.
M and 8 o'clock P. M.
1 2 1UJ la W. KUKtlTUN, JB., Uanhler.
BSV COLD WEATHER DOES NOT CHAP
or ruuKiiuii iiif rJi ill tubor uniiix nniuai n r L-
CONATKD l.LYUKRINK TABLET OF HOLIDIFIKD
CLYCKR1NK. Its dsilv use makes the skin delioately
oH and beautiful, bold by all druits.
K. A U. A. WRIUUT,
8 4 No. ttMCH K8NUT Btreet.
DR. F. R. THOMAS, THE LATE OPE
rator nf the Colton Dental Association, ia now tbe
only one in Philadelphia who devotee his entire time and
practice lo eitractuiK leetn, anwuuteiy witnout pain, by
frvHb nitrous oxide aaa. Otfloe, iill WALNUT HL 1 2o
tfcr COLTON DENTAL ASSOCIATION
unKiniivu iijh niia oiiiciiu ubo hi
NITROUB OX1DK. OR LAUGHING OAS.
And devote their whole time and practice to extracting
ttwtn W4inut pain.
Oltice. K1G1
;hih i
I and WALNUT Streets.
118
f- QUEEN FIKE INSURANCE COMPANY
lAIIIAll Ail Kll riivrvuUi
CAPITAL, jCJ.OUU OU).
BAB1NK, A U.K.N A DULLF8, Agents,
FIFTH and WA 1 -NUT Streets.
OROOERIE8 AND PROVISIONS.
A
LARGE VARIETY OF
New GoodN,
Suitable for tbe Soason, just received.
ALBERT C ROBEKT8 ,
Dealer In Fine Groceries,
11 Tf Corner ELEVENTH and YINK Streets,
jyj IOHAEL ME AGHER A CO.
Ho. VB South SIXTEENTH Btreet,
Wholesale and BetftU Dealers la
PBOVISIONB, ... ...
OYSTERS, AND BAND CLAM 8,
' FOR FAMILY TJ81
TKHRAP1NH tl PBTR DOZEN- 0.1.
COAL.
w.
H. T A C C A R T.
COAL DEALER.
GOAL OF THK BKST QUALITY, I'RKPARED IX
PRESSLY V0& FAMILY USE.
1208, 1210 and 1212 WASHINGTON AV.,
13 1 3m Vetwtea TweUtb and Tulrtoontb streets.
CLOVES, ETC "
A SPLENDID FltESENT.
A HALF DOZEN OR A DOEt PAIUS OF
It! D GLOVES. ,
We will sell until December (4, RID OLOVBS by
the half dozen or down pairs of the 8AM S size, at
the following LOW r&ICEU. INCLUDING TUB BOX.
Half dozen pairs "Joseph, " for fooo.
, Half dozen pairs "La Belle," for $3-76.
Half dozen pairs 'Mouvln," for 4 CO.
Half dozen pairs "Bartier," for llODft.
VTe have made these prices SO LOf as to taaur
the IMMEDIATE SALB of the balance or this sea
son's Importation
Of all brands,
About 050 Dozens,
PRIOR TO BALANCIN01 OUR FOREIGN ACCOUNT
AT THK CLOSE OF TUB YEAR. :
A. & J. II. IIARTIIOI'tmuW,
Importers of Kid Gloves,
No. 23 NORTH EIGHTH STREET.
P. S. The almve awortmcnts Include white
opera or party colors, black and colors, each half
dozen la a neat box (which Is Included at the above
pi Ice. 18 a thtutr A. A J. B. B.
SEWING MAOHINE9.
QARTRAM & FAN TON'S
FAMILY SEWING MACHINES
ARB TUB MOST DURABLE, TILE LIGHTEST
AND WILL PERFORM THE GREATEST
BANGS OF WORK IN THE HOST
SATISFACTORY MANNER.
SOLD AT $ 10 CASH. BALANCE f 5 PER
MONTH,
Or Bpoil discount for cuh down ; re ntsd $4 per mouth
Also lobantfod. Do not fall to Mtmin tham at
Wo. 1115 CIIESNUT STltKET.
1127 ntnthtHtrp
WBI. T. HOPKINS.
NEW PUBLICATIONS.
jjoLIDAY 1 It E S 1N T H',
HARDING'S EDITIONS
OP
THE HOLY BIBLE.
Family, Pulpit, and Photograph Bibles,
FOR
CHRISTMAS,
WEDDING AND
BIRTHDAY
rRESENTf
Alio, Presentation Bibles for
CnURCUKfc,
CLERGYMEN, '
SOCIETIES AND
TEACHERS, KTt
New and soperb assortment, bound In Rich Leviu
Turkey Morocco, Paneled and Ornamental Design
equal to the Loudon and Oxlord editions, at leas Uia
ball their prices.
Ho. 32G CHESTDT STREET,
STRENGTH, BEAUTY, CHEAPNESS
COMBINED I
Harding's Patent Chain-back
PHOTOGRAPH ALBUMS.
For Wedding, Holiday, or Birthday Presents, these
Albums are particularly adapted.
Tbe book trade and dealers In fancy articles for
holiday sales will find the most extensive assortment
of Photograph Albums In the country, and superior
to any heretofore made. For great strength, dura
Dlllty, and cheapness, Harding's Patent Chain-back
Albums are unrivalled. Purchasers will And It
greatly to their advantago to examine these new
lines of goods before making up their orders for
holiday stock.
Also.a large and splendid assortment of now styles
of Photograph Albums made In the usual manner.
W. W. IAltrIJNGr,
NO. 320 CHESNDT STREKT,
11 27 im PHILADELPHIA.
ANTED AGENTS, TEACHERS,
Students, Clergymen, Farmers' sons and daughters, and
all to sell
BEFORE THE
BEHIND
FOOTLIGHTS AND
THE SCENES.
BY OLIVE LOGAN,
The Great Jteforrner of Vie Stage,
who, having abandoned stage life, now exhibits in vivid
colors the whole show world BKKOKK AND bKtilNI
THK MJKNK8. Heiuc Truthful, Moral, and Hkd toned
as well as Sensational. Riob, and Racy, it eouells aC
other books, beautifully illustrated witn 40 spirited es
? ravings, U4 full-page outs, 660pages, on rose-tinted paper.
ireatcHt inducements yet offered. Fropeotua, HarupU
Copy, lioxas, and Stationery Free For circular, explain?
ing, address, immediately, PAKMELKK A UO-. Pub
lmhers, either at Philadelphia, Pa., Cincinnati, Ohio, or
Middletown, Conn. It) Ho tuthsaJi
PHILOSOPHY OF MARRIAGE..
A New Course of Lectures, as delivered at the Nen
York Museum of Anatomy, embracing the sabjeots
How to Live, and What to Live for; Youth, Matunlx, ana'
Old Age; Manhood Generally Reviewed) The Uauseot
Indigent ion ; Flatulence and Nervous Diseaaea Aoooonted
lor; Alamage Philosophically Considered, etc eta.
Pocket volumes containing then Lectures will be for.
warded, post paid, on receipt of J6 cents, by addressing W .
A. LKARY, JR., 8. K eoroute FIFTH and WAJUNUT
Street. philarihe. I St
CARRIAGES.
GARDNER & FLEMING,
CAItltlAGE BUILDERS,
No. 214 South FIFTH Street,
BELOW WALNUT.
A Large Assortmout of Nowaad Second-hand
CAR JZ I A. O JS S,
INCLUMNO
Conpc Rockaways, PbRHonB, Jenny Llnds, Baggies,
Depot W ogons, Etc Etc., 3 23 tutus
For Salo at Reduced Prices.
CARPENTER9 AND BUILDERS.
R
R. THOMAS & CO.,
DEALERS Of
Doors, Rinds, Sash, Shutters,
WINDOW FRAMES, ETC.,
N. V. OOUVBH or
EIGHTEENTH and MARKET Street!
IB sm PHILADELPHIA.
PAPER HANCINQS.
V
OOK ! LOOK ! ! LOOK ! ! l-WALL PAPERS
J and Linen Window HtvutiMi M..nr..t..Hj
oherP""' In the e!ty, ai, Jdll NST N"b Depot, No. liMI
(11M klsfevsanth I J ........ U XI
c
o
EN EXCHANGE
BAO MAP L'KACTORy. '
.Mill N T R ill kv
h. B rornerof M AH KKT and WATER Streets.
IhilxVlpliii,. '
DKALKR IN liAUH AND BAGOIKQ
Of event dusoriution, (or
Cram, Flour, Salt, huper-I'liospnats of Lime, Boa
llust, Kte.
Lartteaad small OUNM V I1A(.S constants on band,
iliii AUo, WOOL SAtlKb.
f