RATES OF ADVERTISING. All advertisement* for lcs than 3 months 10 eenwapar line for each insertion. Speeia I notices one-half additional. All regulations of Associa tions, communications of a limited or individal interest and notices of marriages and deaths, ex ceeding five line*, 10 eta. per line. All legal noti ces of every kind, and all Orphans' Court and other Judieial sales, are required by law to be pub lished in both papers. Editorial Notices 15 cents per line. AU Advertising due afterfirst insertion. A liberal discount made to yearly advertisers. 3 wonts. 6 months, 1 year One square $ 4.50 %AM SIO.OO Twe squares.... 8.00 0.00 18.00 Three squares -. 8.80 12.00 20.00 One-fourth column - 14.00 20,00 35.0 ft Half column 18.08 25.00 45.00 fine c01umn......... ......... 30.00 45.00 80.00 Xmssrss Law*.—We would call the rpeeial attention of Post Masters and subscribers to the IsiIFTKER to the following synopsis of the News paper laws: 1. A Postmaster is required to give notice 6y rtter, (returning a paper does not answer the law) when a subscriber docs not take his paper out of the offioc, and state the reasons tor its not being taken; and a neglect to do so makes the Postmas ter repsonsiblc to the publishers for the payment 2. Any person who takes a paper from the Post office, whether directed to his name or another, or whether he has subscribed or not is responsible for the pay. 3. If a person orders bis paper discontinued, he must pay all arrearages, or the publisher may continue to send it until payment is made, and ollect the whole amount, trhrthcr if 6c taken from the off.ee or not. There can be-no legal discontin ue-nee until the payment is made. 4. If the subscriber orders his paper to be Btoup6d at a certain time, and the publisher con tinues to send, the subscriber is bound to pay for it, if he takes it nut of the Past Offce. The law proceeds upon the ground that a man must pay for what he uses. 5. The courts have decided that refusing to take newspapers and periodicals from the Post office, or removing and having them uncalled for, is prima facia evidence of intentional fraud. groffSSioaai & gwlotj* (tztfo. ATTORNEYS AT LAW. ALEX KTNO. JR., A TTORS E Y-A T-LA ir, BEDFORD, Pa., AH business entrusted to his rate will receive prompt and carcfnl attention. Office three doors conth of the Court House, lately occupied by J. W. Diekvrson. nov2o AND I.INGENFELTER, ATTORNEYS AT LAW, bki.FORD, PA. Have formed a partnership in the practice of the Law, in new brick building near the Lutheran Chnrch. [April 1, 166'J-tf Tyj. A. POINTS, ATTORNEY AT LAW, BXDPOBO, PA. F.espectfully tenders his professional services to the public. Office in the Isqci nttßuild iug, (second floor.) fsJ-CoUeetions promptly made. [April, I'B9-tf. ESPY M. ALSIP, ATTORNEY AT LAW, BEDFORD, PA., Will faithfnlly and promptly attend to all busi ness entrusted to his care in Bedford and adjoin ng counties. Military claims. Pensions, back pay, Bounty, Ac. speedily collected. Office with Mann A Spang, on Juliana street, 2 doors south of the Mengel House. apl 1, IS69.—tf. T R. DI'RBORROW, tj . ATTORNEY AT LAW, BEBFORD, PA., Will attend promptly to all business intrusted to is care. Collections made on the shortest no tice. He *s, also, a regularly licensed Claim Agent and nil. give special attention to the prosecution ,'ais.s against the Government for Pensions, Seek T ay, B.innty, Bounty Lands, Ac. Office on Juliana street, one door South of the Inquirer office, and nearly opposite the'Mengel House" April 1, 188t:tf . L. RUSSELL. J. B. LOSOKNKCKER RUSSELL A LONGENECKER, ATTORNEYS A COCXSELLOBS AT LAW, Bedford, Pa., Will attend* promptly and faithfully to all busi ness entrusted to their care. Special attention given t>* collections and the prosecution of claims for Back Pay, Bounty, Pensions, Ac. #3lf~ Office on Juliana street, south of the Court House. Apri 1:69:1yr. j- M'D. SBARPE s. r. KERB Sm IIARPE A KERR, A TTORRE YS-A T-LA W. Will practice in the Courts of Bedford and ad joining counties. All business entrusted to their ire will receive careful and prompt attention. Pensions, Bounty, Back Pay, Ac., speedily col lected from the Government. Office on Juliana street, opposite the banking b- use of Reed A Sebell. Bedford, Pa. Apr l;G9:tf PHYSICIANS. B. F. HARRY, Respectfully tenders his professional ser vices to the citizens of Bedford and vicinity. Office an i residence on Pitt Street, in the bailding formerly occupied by Dr. J. IP Hofius. [Ap'l 1,69. M I S ( ' ELL A N E O V S . IACOB BRENNEMAN, V WOODBEKRY, PA., ■-CRIYENER, CONVEYANCER, LICENSED CLAIM AGENT, and Ex-Officio JUSTICE OF THE PEACE, Will attendto all business entrusted into his bands with promptness and despatch. Will remit mon ey by draft to any part of the country. 17sely DANIEL BORDER, PITT STREET, TWO DOORS WEST OF TEE BED- ; FORD BOTEL, BEIFORD, PA. WATCHMAKER AND DEALER IN JEWEL RY. SPECTACLES. AC. He keeps on hand a stock of fine Gold and Sil ver Watches, Spectacles of Brilliant Double Rcfin e 1 Glasses, also Seoteh Pebble Glasses. Gold ; Watch Chains. Breast Pins, Finger Rings, best quality of Gold l'ene. lie will supply to order any thing in his line not on hand. [spr.2B,'Bs. DW. CHOUSE, • DEALER IE CIGARS, TOBACCO, PIPES, &C. On Pitt street one door east of Geo. R. Oster A Co.'? Store, Bedford, Pa., is now prepared to sell by wholesale all kinds of CIGARS. AH orders promptly filled. Persons desiring anything in bis line will do well to give him a call. Bedford April 1. '6?., n N. nicKOK, VA U ~ , DENTIST. Office at the old stand in BASIC BUILDIVG, Juliana St., BEDFORD. All operations pertaining to Surgical and Mechatiical Dentistry per formed with care and WARRANTED. .1 .rllketiss administered, ithen desired. Ar tificial teeth inserted at, per set , fIS.OO and up. trard. As I am detumined to do a CASH BUSINESS or none, I have reduced the prieea for Artificial T'.-th of the various kinds, 20 per cent., and of Gold billings 33 per cent. This reduction will be ma ie only to strictly Cash Patients, and all such will receive prompt attention. 7feb6B WASHINGTON HOTEL This large and commodious house, haring been re.taken by the subscriber, i 9 now open for the re ception of visitors and boarders. The rooms are large, well ventilated, and comfortably furnished. The table will always be supplied with the best the n. arket can afford. The Bar is stocked with tho choicest liquors. In short, it is my purpose to keep a FIRST-CLASS HOTEL. Thanking the public for past favors, I respectfully solicit a renewal of their patronage. N. B. Hacks will run constantly between the Hotel and the Springs. majl7, 59:1j WM. DIBERT, Prop'r. J7IXCHANGE HOTEL, li HUNTINGDON, PA. This old establishment haring been leased by J. MORRISON, formerly proprietor of the Mor rison House, has been entirely renovated and re furnished and supplied with all the modern im provements and conveniences necessary to a first-, class Hotel. Tbe dining room hts been removed to the first floor and is now spacious and airy, and the cham bers are all well ventilated, and tho proprietor will endeavor to make bis guests perfectly at borne. Address, J. MORRISON, EXCBASOE HOTEL, -ljulytf Huntingdon, Pa. pRIVVTE BOARDING. Mrs. V. B. TATE has enlarged her residence on übana treet for the purpose oT taking boarders —weekly or yearly. Sdec4t CPb t Sttflntox. JOHN LUTZ- If I i tor and Proprietor. gwjuim Column. irpo ADVERTISERS: THE BEDFORD INQUIRER. PUBLISHED EVERY FRIDAY MORNING, BT JOHN LUTZ, OFFICE ON JULIANA STREET, BEDFORD, PA TIIE BEST ADVERTISING MEDIUM IN SOUTH- WESTERN PENNSI'L YANIA. CIRCULATION OVER 1500. HOME AND FOREIGN ADVERTISE MENTS INSERTED ON REA SONABLE TERMS. A FIRST CLASS NEWSPAPER. TERMS OF SUBSCRIPTION: #2.00 PER ANNUM, IN ADVANCE. JOB PRINTING: ALL KINDS OF JOB WORK DONE WITH NEATNESS AND DISPATCH, AND IN THE LATEST & MOST APPROVED STYLE, SUCH AS POSTERS OP*ANY SIZE, CIRCULARS, BUSINESS CAltDi WEDDING AND VISITING CARDS, BALL TICKETS, PROGRAMMES, CONCERT TICKETS, ORDER BOOKS, SEGAR LABELS, RECEIPTS, LEGAL BLANKS, PHOTOGRAPHER'S CARDS, BILL HEADS, LETTER HEADS, PAMPHLETS, PAPER BOOKS, ETC. ETC. ETC. ETC. ETC Our facilities for doing all kinds of Job Printing are equalled by very few establishments in the country. Orders by mail promptly filled. All letters should be addressed to JOHN LUTZ. % ivQcal anb ©metal fUtospapnr, Drbotcb to Jolitt'es, duration, literature auS fftorals. " ITEMS. THERE are in lowa, 21(5 newspapers, of ; whieh 147 ar Republican, SO Democratic, •22 neutral or unknown, and eight others va. riously classed. IOWA paid last year, to school teachers, #1,440,000, males receiving weekly, on an average, $9,24, and females, $0,79. There are in the State 6,407 school houses, atten ded b? 295,820 scholars. THE United States Treasury now holds $75,478,800 in Government securities, for which $89,282 13 were paid. The accrued interest on these bonds will amount at the end of the year to $4,528,728. The Treas urer's books show tbe amount of coupons paid during the month of November to be $12,364,265 50. ON the 30th of November the Govern ment works at Harper's Ferry were sold at auction. For the musket factory $176,000 was received, and for the rifle factory $30,- 000. The sale includes the "buildings, grounds, and the magnificent water puwer attached to tbem. The purchasers will use the buildings for manufactories. A STUDENT of Ann Arbor, Michigan, having remarked that men had more endur ance than women, a lady present answered that she would like to see thirteen hundred young men in the University laced up in steel ribbed corsetF, with hoops, heavy skirts, trails, high heels, panniers, chignons, and dozens of hair pins sticking in their scalps, cooped up in the house year after year, with no exhilarating exercise, no hopes, aims or ambitions in life, and see if they could-stand it as wed as the girls. Nothing, said she, but the fact that women, like cats, have nine lives, enables them to survive the present regime to whieh cus tom dooms the sex. SAMANA BAY. —The Consul General of San Domingo, stationed in England, writes to the London Times asserting that a treaty for the cession of the Bay of Samana to the United States has been negotiated with the Government of the Republic of San Domingo by Gen. Babeock and Senator Cornelius Cole, cf California, the United States Com missioners. This treaty is now awaiting the approval of the Uuited States Senate, and the negotiations had originally in view the annexation of the entire Republic of; San Domingo to the United States, and not merely the cession of the Bay of Samana. The letter of the Consul General was elicited in consequence of the publication in the Times of a statement that the Bay of Sa mana had been sold to the United States by : the Haytien Government, and that a United States fleet had been sent to those regions ! is order to protect the purchase from the revolutionary armies of Hayti. The Consul I General says there are no revolutionary dis- i turbarfces in San Domingo, and that Sa mana Bay belongs to San Domingo, and not to Hayti. IMPORTANT DECISION.— The Pittsburgh j Dispatch says: The Supreme Ccurt of ; Pennsylvania has decided (Judge Shars- j wood delivering the opinion (that a uiort 1 gagec or purchaser at sheriff's sale, is not; bound to look beyond the judgement dock- ! et to ascertain whether the entries thereon ! are properly made by authority, and that where there is a defective entry of a judg ment, or an authorized entry of satisfaction, the prothonotary is liable for damages to tho. party injured. IleDce, where the prothonotary, without the authority of the court, entered on his docket against a judgement, "satisfied on Ji.ft," it was held ; that the entry was perfectly regular and i conclusive as to third persons to whom the ■ judgement itself regularly docketed was constructive notice, and that it was not necessary to search further and ascertain : whether there was any record of an order of 1 the court directing such satisfaction. IMPORTS.— Tbe relative importance of the several customs di.-tricts in tbe United ; States is shown by the recent report of the j Bureau of Statistics. The total importa- j tions were $437,309,368. New York re- ' ceived more than half of the whole amount i —5295,117,682. The nest heaviest busi- j ness was done at the combined cites of Bos- ! ton and Charleston, constituting one port, 1 and amounted to $44,636,967. Much of this is Canadian trade. S>n Francisco, I with the whole Pacific tributary to her, re- 1 ccived but $18,088,901, and next in rank and amount was the exclusively manufacture 1 ing city of Philadelphia, reporting $15,957,- j 556. Baltimore pressed close upon her with $ i 5,863,032, and New Orleans follows with ; $11,414,893. Portland reaches nearly three millions. Brazos exceeds twelve hundred thousand, but no other port exceeds a mil- i lion. The northern frontier, however, has j a third place, when aggregated. Its collec- i rive amounts reach $19,062,041 from the( extreme west to the extreme east, and show what our business with the Dominion may j some time become. A noticeable feature, . says the Washington Chronicle, is the insig nificance of the amounts imported at some of the best ports of the Southern States. Savannah importing only $748,977, Charles ton $401,244, Mobile $413,439, and Nor folk, which has perhaps, the best harbor on the Atlantic coast, and is near the site of the first English colony in America, only $205,591. How TO MAKE A FORTUNE.—'Take earn estly hold of life, as capacitated for, and destined to. a high and noble purpose. Study closely the mind's bent for labor or a profession. Adopt it early, and pursue it steadily, never looking back to the turning furrow, but forward, to the new ground that "ever remains to be broken. Meaos and ways are abundant to every man's success, if will and actions are rightly adapted to them. Our rich men and our great men have carv ed their paths to fortune, and. by this infer nal principle—a principle that cannot fail to reward its votary, if it is resolutely pursued. To sigh or repine over the lack of inheri tance is unmanly. Every man should strive to be a creator instead of an inheritor. He should bequeath instead of borrow. The human race, in this respect, want dignity and discipline. They prefer to wield the sword of valorous forefathers, to forging their own weapons. This is a mean and ignoble spirit. Let every man be conscious of the power in him and the Providence over him, and fight his own battles with his own good lance. Let birn feel that it is better to earn a crust than to inherit coffers of go!d. This spirit of self nobility once learned, and every man will discover within himself, under God, the elements and capacities of wealth. He will be rich, in estimably rich in self-resources, and can lift bis face proudly and meet the noblest among men. BEDFORD, PA.* FRIDA Y. DK . 21 fwfatg. _ HAVE CU Lit AGE T> NAY NO. You're starting to-day on life'journey, Alone on the highway oflife; You'll meet with a thousand temptations Each city with evil is rife. This world is a stage of excitement — There's danger wherever you go— But if vou are tempted in weakness. Have courage, my boy. to say No. The syren's sweet song may allure you, Beware of her cunning and art; Whenever yon see her approaching. Be guarded and haste to depart. The billiard saloons are inviting, Decked out in their tiniel and show : You may be iuvited to enter- Have courage, my boy, to say No. The bright ruby wine may be offered ; No matter how tempting it be, From poison that stings like un adder, \.y boy, have the courage to flee. The gambling hells are before you, Their lights, how they dance to and fro If you should be templed to enter, Thick twice, even thrice, ere you go. In conr'gs alone lies your safety, When you the long journey begin, And trust that a Heavenly father, Will keep you unspotted from sin- Temptations will go on increasing, As streams from a rivulet flow, But if you are true to your manhood. Have the courage, my boy, to say No. giisrfknmtf. OFFICIAL KEPOUTS. Reports of the Comptroller of the Currency, of the Commissioner of Internal Revenue, the Secretary of War, and the Secretary of Internal Revenue. WASHINGTON, Dec. 5, 1869. REPORT OF THE COMPTROLLER OF TUE CUR RENCY. The annual report of the Comptroller of the currency shows 1620 Banks in active operation. Their condition is more gratify ing than formerly. Tbe opportunity afford ed speculators to inflate the money market is almost entirely done away with, and the banks have more complete control of their affairs. The Comptroller recommends the passage of on act requiring all banks that go iuto liquidation to depo.-it legal tender notes for their outstanding circulation, and to take up their bonds deposited with the Treasurer of the United States as security for their circu lation within sixty days from tbe date ofthe vote of the stockholders to wind up. He al so recommends that all taxes on banks be made returnable and payable to the Treas urer ofthe United States, including the spe cial tax and dividend tax now payable to tbe District Collectors; That the compensation of Bank Examiners be increased, and pro vision be made for its assessment upon the banks examined, and an increase to a fair compensation of persons employed under him in the Currency Bureau. Tbe recommendation looking to the es tablishment of a central redeeming agency in New York in tbe last annual report newed. The Comptroller says the legal probibi- ' tion to banks to hire deposits is uot suffi eieutly explicit or positive to prevent it, and ] hints at legislation to that end. The Comptroller argues in favor of the National Banking System as the cause of the ease in the money market, and lower rates of interest than would otherwise ho obtained, lie thinks the government circu lation which is not convertible", and there fore not elastic, should be withdrawn and be substituted by National Bank notes, which are nominally redeemable, and are certainly amendable to the laws of trade. No check for limitation should be imposed on the latter, other than the law of supply and demand. A seif adjusting system of •currency is, the enly one that is adapted to the exigencies of trade, and to the wants of the country, and it is a vital question at this time, whether this result can be reached before the return of specie payment. If possible at all it is ou!y through the agency of National Banks. The machinery of the Government is not adapted to such ends ; and further, if possible, it is so only upon the adoption of a policy which will tend gradually, but surely to the resumption of specie payments. It must be a gradual de velopment of a process which shall at all times and under all circumstances, be ex changeable for coin, either of paper, legal tenders or of gold. A paper currency which shall gradually increase with the legal tecd crs for its redemption shall gradually de crease in such ratio as a healthy demand for banking facilities may determine, while free banking may thus be established with safe ty anterior to specie payment, conditioned only on the withdrawal and Carscllntion of a legal tender dollar for every dollar of bank ing currency issued. Free backing upon a specie basis may also be permitted with safe ty ami without delay. With details prop erly adju-ted, banks may be established with authority to i-sue and put in circulation gold notes—limiting the amount only by the ability of the banks to comply with the nec essary conditions —and redeem their issues. By the establishment of banks on specie basis, the resumption of specie payments is r only anticipated, and familiarity with gold values will do much to relieve the subject of the mystery with which it is associated in the minds of many looking forward to the day when uniform values shall again pre vail. It may be that by wiso legislation now, a banking system can be e:-tablishid truly national in its cha r acter and scope, which will furnish a sound currency of uni form value in every State in this Union. GEN. SHERMAN'S REPORT. Gen. Sherman, in his report, which will be submitted to Congress on Monday, op poses any further reduction of the army. He says the entire army is on duty, and he , lias constant calls for more troops, which cannot be granted. He calls for the Brest dent's earnest attention to this matter, that Congress may be appealed to not to dimin ish the military establishment, because of tbe great extent of conntry, the unsettled | character of a large region measured north, south, east and west, by thousands of miles; | the acts of the Indians who inhabit this rc i gion, ard the growing necessities of offbrd | ing greater protection to the roads that trav erse this region, and the mining and agricul tural interest therein. While tlje nation at large is at peace, a state of quasi'war con tinues to exist over one-half of its extent, and troops therein arc exposed to labors, ; murders, fights and dangers that amount to war. V, ithdrawing 0 r largely diminishing the troops in Texas, the' Indian country, Aneona. New Mexico, Montana, Idaho, or Alaska, as well as in sotne parts of the Southern States, would, he believes, result in sustaining things amounting to an an archy. He refers to the labors and exposures of tbe officers and men, and hopes that they will receive the assurance to which they are fairly entitled, that their labors are appre ciated. Officers have been required to per form the duties of Indian agents, sheriff!, &? ■ foreign to their military training, and have dene this duty without murmur and with marked intelligence. Never, he says, has ha known the army officers so poor, but they hope by the appreciation ol currency their compensation will scon become more satisfactory. Any ditnioution of their pay would result in tho loss to their service of every good office, to the extreme damage of he army itself. * Gem el Sh:rman advises the adoption by Congress of the new artny regulations as prepared by the Special Board of officer*. In referring to the army consolidation he says there are five hundred and nine unattached officers, of whom one hundred and fifty six are awaiting orders. Tbe number of retired officers is one hundred and seventy seven. He urges that cavalry and artillery regiments be officered alike in regimental and company organizations, and asks for an extra Lieutenant for cavalry companies. He urges that it is unjust that the reduction of the army should fall ex clusively upon the infantry arm of the service, and recommends that after Con gress has enacted the necessary laws, the President assemble a board of disinterested general officers to whom shall be committed the whole matter of reduction and reorgani zatioa Geo. Sherman comments upon what he called the absurdity of the Staff of Army making their own reports to the Secretary of War. If this be continued, he says, we have the absurdity of the Gen. commanding the army with his chief staff officers re porting to somebody else. He hopes for legi.-lation that will allow officers of the army to call tipon the Gen. for troops, in stead of the President He advocates ao increase of vay for the soldiers. He recommends ti at forts cover ing the cities of Portland, Boston, New York, Philadelphia, Baltimore, New Or leans, and San Francisco, be completed as soon a3 possible. ■He calls attention to the earnest recom mendation of Gen. Thomas, that Seal Is land of Ala-ka, St. Paul, and St. George be sold to the highest bidder. He is in formed that parries in 48811 Frtmcisco are ready to bid several millions of dollars, which, he says, would go ir towards in demnifying the Government for the oth erwise poor and costly county. REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. Treasury Department, Office of Internal Revenue, Washington, Nov. 20. SIR: I have the honor to transmit herewith the tabular statement made up from (he ac counts kept in this office which the Sec retary of the Treasury is required to lay be fore Congress. They are as follows : Table A—Showing the receipts from each specific source of revenue and the amount refunded in each collection district, State and Terri tory of the United States, for tbe fi.-cal year ending June 30th, 1569. Table B—show ing the number and value ofTuterna! Reve nue stamps ordered monthly by the C'on:- usi-sioncr and monthly receipts from pur chases of Internal Revenue stamps, the commissions allowed on the same, and re ceipt- front agents for the sale of stamps for the fiscal year ending June 30th, 1*69. Tabic C, showing the Territorial dbtribu tion of Internal Revenue from various sources in the United States. Table D, showing the total collections from each specific of Revenue for the fi-eal years ending June 30tb, 1563, 64, 65, 66, 67, 68, and 69, respectively. Table F, showing the rates of receipts from specific sources to the aggregate of all collections for the fiscal years ending June 30th, 1564, Go, 66, G7, 68, and 69, respectively. Table F, abstract of reports of the District Attorneys con cerning suits and prosecutions under the in ternal revenue laws. The total receipts from internal revenue source.--, exclusive of the direct tax upon lands, and the duty upon the circulation and deposits of Na tional banks, were for the fircal year 1869, $160,039,344.29. This includes the sums refunded for taxes illegally assessed and collected, amounting to $360,233.12, neatly all of which was for taxes assessed and col lected in previous years. For the fiscal year 1868 there were re funded $1,018,334.81. Drawbacks were also allowed to the amount of $1,379,- 980.01. No drawbacks were allowed during the fiscal year 1869 by this Bureau, ex cepting on general merchandise, under sec tion 171 of the act of Marob 31st, 1868, to ale and patent mcdiccns, amounting to $377,411.21. Thq, drawback on rum and alchohol is not allowed by this Bureau. The receipts for the current year are ceti mated at $176,000,000. A comparative statement is submitted showing the total receipts from the sen general sources of taxation for tbe first six niochs of the fiscal year 186* and 1869, from July to December, 1868 inclusive, $67,296,388; from July to December, 1867, inclusive, $66,110,039; total gain for the first six months of 1869, $1,186,358. A comparasive statement is submitted showing the total receipts from the same sources for the la-t six months of the fiscal years 1868 andlS69: From January to June, 1869, inclusive, $90,542,760. From January to June, 1868, inclusive, _ $94,- •179,945. Total gain for the last six months of 1869 over that of 1868, $26,062,912. or 18-10 per cent. Jluring this period the amount gained on spirits is $9,586,522. The amount gaicod in stamps $605,.135. Amount gained on sales $1,666,104. The greatest loss from any one source of taxation for this petiod was on income.*, which amounts to $8,747,499. In special taxes not including under spirits, tobacco, &c., the loss was sl,- 435,719. It is worthy of special notice that in regard to receipts from tobacco since January Ist, 1869, and hereafter referred to as being largely increased, the loss of Reve nue on -this article for the preceding six tuonlhs amounts to $68,232, and it should be borne in mind in considering this loss, that the present system of collecting the tax en tobacco had not gone into fall opera tion prior to January Ist, 1869. Total gain for tie above period, $26,- 062,812, cr 40 per cent. It will be observed that the gain on distilled spirits during the period of comparison is $2,678,429, on to-; baceo, $4,768,844; on fermented liquors, $91,174; on incomes. $2,038,757, on stamps, $850,515, from gas companies, $134,687; from banks and hankers, $133,698. The only articles on which a loss was sustained are successions and penalties, special taxes cot included under spirits, &c. These aggregate only $802,732. Receipts from same general sccurees for the six months ending September 30th, 1868 aud 1869, from April to September, 1869, in clusive $102,861,950- Twenty-six districts for this period not returned, are estimated at $1,516,000. T-ital amount for this period, $104,377,950. From April to September, 1869, inclusive, $80,543,082. The aggregate receipts for the present year will be increased by returns from the twenty-six districts, amounting, it is esti mated, to $1,516,000. Total gain, not in cluding receipts from those districts, $22,- 318t,186. If the receipts from the unreport ed districts equal the above estimates the gain will be $23,834,869, cr 291 per cent. During this pejiod the gain on spirits is $1,100,115,13; tobacco, $66,085.30; on sales, $11,016,01 ; on incomes, $27,729,11; ou stamps, $7,048,60; from bank and bank ers, $3,274,33. The gain on spirits during this six months of comparison is not so large by nearly $6,- 000,000 as it was for the six months ending the 30th of June last. This is accounted for by the circumstances that the old spirits in bonded warehouse on the 30th of Au gust, 1868, when the new law went into ef fect, were all by operation of hw to bo with drawn from bond and the tax to be paid prior to July Ist, 1869. It is a fact, bow ever, that the gain on tobacco for this pe riod of comparison exceeded that for the six mouths ending June 30th 1868, by $2,- <.K)0,000, showing a steady and continuous increase from this source. The gains on stamps, incomes and sales correspond very nearly with the gains on those articles for the six months of compari son ending June 30th, 1569. Referring to gains on spirits and tobacco for these periods it teems proper to say there is every cause for congratulation that the law of .July 20th 1868, taxing these arti cles, was enaetcd. SPIRITS. —In considering the increase of revenue from distilled spirits for the last six months of the fiscal year ending June 30th, 1869, the subjoined facts should be remembered. There were in the bonded warehouses on the Ist o' July, 1868, as shown by tbe accounts kept in this office, 27,278,420 gallons of spirits. This included all claims for leakage then outstanding, and a large quantity claimed to have been de stroyed by the burning of revenue bonded warehouses, as well as certain amounts which had been previously withdrawn upon fraudulent bouds, and still unaccounted for. Under the provisions of the act of J ulv 20th, 1868, as amended, all spirits in bonded ware houses at the time of the passage of the act, were required to be withdrawn and the tax paid thereon prior to July Ist, 1869, aud by this requirement 24,383,951 gallons of spirits were necessarily forced upon the mar ket during the fiscal year, and served to that extent to increase the returns from this source, while on the first of July, 1869, there remained in bonded warehouses, of the new product, ODly 16,663,83S gallons. It thus appears that the quantity of spirits in bond to be withdrawn and the tax to be paid during the fiscal year, ending June 30, 1870, is less by nearly eight millions of gal lons, than the quantity which was compelled to be withdrawn and the tax paid for the ending June 30th, 1869. The following statement exhibiting the movements in distilled spirits is made from awtisties furnished by the division in charge of the subject in this bureau, and although the figures may not be absolutely acurate, they approximate so nearly as to be deemed reliable. Number of gallons withdrawn from bonded warehouses from July Ist, 1868, to June 30th, 1869, produced prior to July Ist 7668, at fifty cents per gallon, 24,- 383,951; produced prior to July Ist 1868. on which tax was paid at $2 per gallon, 99,961. Total galons of distilled spirits, old product, 24,479,512. Number of gallons of apple brandy produced prior to July Ist IB6S, and tax paid after that date at $2 per gallon, 37.122. Total gallons, 24,517,634. Num ber of gallons, spirits produced from July 20th 1863, to June 30, 1869, on which tax was collected at 50 cents per gallon 39,704,- 046. Number of gallons of grape and ap pie brandy, tax paid at 50 cents per gallon, 871.737. Total gallons, 85,578,854. Total amount on which tax was collected, 62,092- 417. Number of gallons withdrawn for consumption and export from July Ist 1867, to June 30th 1863, 10,936,647; of this was exported with payment of tax, 452,707 ; on which tax was collected for the fiscal year 1868, 6.706,546; from which it appears that the amount for which tbe fax was collected for 1869, exceeded that for 1868, 55,382,870 gallons. There was produced during the year and in bond July Ist, 1868, 5,459,704 gallons. It would appear also, if the records of this office exhibit fully all the spirits that were consumed aud exported during the two years, that for the year 1869 the consump tion and exportation exceeded that of 1878 to the extent of 51,155,770 gallons. These figures are presented not for the j-urpo-e of shewing the true amount of production and consumption of distilled spirits, but to ex hibit the fact that prior to the law of Juoe 30th 186S, the Government did not collect a tenth part af its tax on distilled spirits. The total amount collected on the annual list ofincomes in 1867 was $67,417,757 ; for 1868, $23,390,370- for 1869, up to Novem ber 25th $293,680. This last sum will be increased to an amount of over $26,000,000. As this tax expires with the assessment for 1870 it will be for Congress to determine whether wo can part entirely with the re ceipts from this souYce of revenue, and if not, whether any substitute can be devised mote just and equitable, and a less burden some one to the payers. If the income from this source cannot be spared from the gen eral receipts, and other objects cannot be found more acceptable as a substitute, it is for Congress to determine whether or not the tax shall be renewed. In considering this question after determining the total amount which ought to be realized by the present system without reference to incomes, the question will present itself whether the entire income taxes now assessed shall be revised, or shall be renewed at a less rate of taxation. My opinion is that as long as a large internal revenue is required by the fi nancial necessities of the Government, a VOL. 42: N O iOb poraion of that revenue should le collected from incomes. SUPERVISORS A *IT DETECTIVE*. —The policy of changing supervisors from one ju risdiction to another has been found to be advantageous. It inspires new zeal and en ergy in the officers snd frequently relieves them from local embarrassments that tend to diminish their uscfulotss. This office has proved of great importance to the scr : vice, and should always Le filled with men of undoubted integrity and capacity, who r possess a high order of general business qualifications. The present salary is not always sufficient to command such qualifi cations, and I venture to recommend the propriety and economy of increasing the sal ary. The apparent reason for placing the appointment of Supervisor where it now rests no longer exists, and is not likely to again occur. I would therefore suggest that the law be amended BO that this officer shall be nominated by the President and confirmed by the Senate. Detective*, as they are now termed by law, are in fact the assistants of supervisors. I The name has proved of no advantage to phe service, and is generally regarded as ■ odious, and for this reason many very cotn ; petent men have been unwilling to accept of the appointment of detectives. lam of the opinion that the public service would be promoted by changing the name to that of assistant supervisor, leaving the manner of appointment, the tenure of office and com pensation as now provided by law. THE INTERNAL REYENTE LAWS NOT UNJUST OR BURDENSOME. Of the total receipts of Internal Revenue for the fi.eal year 1869 there were collected from the following sources: Spirits #45,062,- -'O4; tobacco $23,430,708; fermented liquors $60,998.79; incomes and salaries $34,- 791,856; stamps $16,420,710; banks and bankers $3,335,517; legacies and successions $2,434,593; schedule A and passports $912,- 414; gas companies $2,116,006; from the other sources $25,471,359. Total $160,- 039,341. The amount from other sources was collected from the gross receipts of railroads, insurance and express companies, from the sales of brokers, dealers and man ufacturers, from special taxes and from pen allies and miscellaneous sources. It is estimated that at least niiuty per cent, of the entire receipts was collected from a few objects and sources, all of which may be classed as luxuries, or as the accumulated and associated wealth of the country. It is difficult to see how the necessary revenue from internal sources can be obtained with much greater respect for labor and more justice to the common industry than is se cured by the present law. I desire to add my opinion that the pres- I ent system ought, in a short time, if faith fully administered, to yield a revenue not below the following estimate from the fol lowing sources: Spirits, $60,000,000. To bacco, $35,000,000. Fermented liquors, $8,600,000. Incomes, salaries, and sched ule A, $40,000,000. Stamps, $20,000,000. Banks and Bankers, $3,500,000. Legacies and successions #4,000,000. Gas Compa utes, $2 500,000. Total, $173,000,000. EXPENSES OK COLLECTING THE REVENUE. There were paid, for expenses incident to the collection of tin revenue for IS6S, ss,- 776,814: for 1869, $7,395,395. Deduct the amount paid to storekeepers, Act of July 20, 1807, $605.915, leaving for this year, on the basis of the account for 1868, $6,885,- 477; decrease in favor of 1869, $1,891,337. By an amendment to the act of July 20, 1868, parsed March 4, 1869, the compcnsa tion of storekeepers is to be repaid to the Government by the manufacturers of distil led spirits and owners of warehouses. These repayments are found to be difficult to col lect, and I am of the opinion that this mode of paying storekeepers should be abolished at once. Only $175,785 of the amount ex pended by the Government for this purpo.-e had been repaid on the 30th of June 1569. Aftervfuly 20th, 1863, and prior to June 30th, 1869, a period of eleven months, the number of gallons of spirits shown by the records of this.effice to have been produced, and the tax paid thereon, was 36,705,046, and of brandy from fruit during the same period, 671,727. Total on which the tax was collected, 37,575,783; produced during the same period and remaining in bond July Ist, 1809, 16,663,838; showing a production in the eleven months of 54,239,621, being at the yearly rate of 59,170,496 gallons. The following summary from the statisti cal reports will convey some idea of the I magnitude and importance of this bureau's J labors. Number of seizures for violation of! law for the fiscal year of 1853, 1,744; num ber of seizures for violation of law for the j first quarter of 1870, 1,021; number of cases compromised during the fiscal year 1869, 152. Amount received as tax thereon $15,- 600.486; assessed penalties fixed by law $44,130.63; in lieu of fines, penalties and forfeitures $125,169.98; number of cases compromised during the first quarter of 1870, J-4-4. Amount received as tax there on $79,227,39: assessed penalties fixed by law $10,611,06; in lieu of fines, penalties and forfeitures $5,831,708; number of com promise opinions prepared from March 11th o September 30th, 1869, 304. These cases occur throughout the entire country, invol ving extensive litigation,^the preparation f:r and conduct of which on the part of the Government consumes a large share of the time and attention of this office, and con stitutes in itself an important business. Number of suits brought in Federal courts during the fiscal year 1809, 4,578. The number of distilleries registered is 864; number of officers connected with the luternal Revenue service who report to the Bureau, 6,003. - fa concluding this report, I desire to ac knowledge my obligations to the officers and the clerks, both male and female, of the In tertial Revenue Bureau, for their valuable assistance, for their honest devotion to the public service, and for the very faithful dis charge of their official duties. C. DELANO, Commissioner. To Hon. GEO. S. BOUTWELL, Secretary of Treasury. A FRENcn writer has said that to dream gloriously, you must act gloriously when awake; and to bring angels down to hold converse with you in your sleep, you must ! abor in the cause of virtue during the day. POVERTY and pride are inconvenient companions, hut when idleness unites with j them, the debth of wretchedness is attained. WHEN once infidelity can pursuade men that they shall die like beasts, they will soon j by brought to live like beasts. 8 U B S G &C Taei iBEB !i pubßfi/, „ vl n* o ** ing h (ftlowiog rate.: - ?* 1 4. 0s T*R, (in advance,) Ex " " !it net piiil within tit n0t.)... .h " " (if not pxid within the year,)... s3.t All papers out* i die