A.WI'AL REPORT
—OF—
HENRY D. MOORE,
State Treasurer.
READ JANUARY 8, 1861
To the Senate and House of Representatives of the
Commonwealth of Pennsylvania:—
Gk.ntl.kukn —ln obedience to the require
ments of the Act of 16th March, 1832, iu refer
ence to this Department, I herewith submit the
following report for the fiscal year ending No
vember 30th, 1861 :
The disbursements and general duties of the
Department for the past year have been largely
in excess of those of any previous year in the
hist ry of oui State. An unholy war and re
bellion against the General Government, upon
the part of a number of the Southern States of
the Union, rendered it nec ss.iry for the Presi
dent to call upon the loyal States lor aid to
assist him in sustaining the Government, main
taining the Union, and upholding the Constitu
tion ana the laws. In response to that call,
Pennsylvania has most nobly dune her duty,
as is attested by a hundred thousand of her
brave and loyal sons who are now in the field,
sustaining her honor and assisting the Govern
ment in crushing out this traitorous rebellion.
The arming, equipping and sustaining such a
large force as this by our State, has necessarily
involved a large expenditure of money, and
caused the vast increase of lal>or aud expendi
ture of this Department to which I have alluded.
Presuming that it will he more sitistactory to
have the ordinary receipts and disbursements
of the Department shown separate and distinct,
from the war expenses, I respectfully report
Available balance in the Treasury
at the close of the fiscal year
ending November 30, 1861.... $681,433 08
Receipts into the general fund for
the last fiscal year 3,017 645 57
Total $3,609,078 65
Payments of the ordinary appro
priations and general expenses of
the State from December Ist,
1860, lo November 30th, 1861,
inclusive $3,144,480 34
Available balance of the general
fund, November 30, 1861 $554,598 31
By comparing the receipts into the general
fund for the last year, with the receipts for the
preceding year, it will be seen there is a falling
off or deficiency of $461,611 74.
This deficiency is mainly on the following
items, viz:
Tax on bank dividends.
Tax on real and personal estate.
Interest on railroad and canal bonds.
The deficiency on aecouut of taxes is to be
attributed to financial embarrassments and '
great depression of business, caused by the war
in which our Government is eDgaged.
On the 12th of April last, the Legislature by
"An Act for the better organization of the
Militia of the Commonwealth," authorized the
Governor to negotiate temporary loans to the
amount of five hundred thousand dollars to
carry out the provisions of that act. Under
this act temporary loans were obtained from the
banks in Philadelphia to the amount of $475,-
000. On the 15th of May following, another
act was passed, "to create a loan and to provide
for arming the State " By the provisions of this
act the Governor and State Treasurer were au
thorized "to borrow on the faith of the Common
wealth any sum not exceeding three millions of
dollars, and to issue the bonds of the Common
wealth for the same at six per centum interest
per annum, and reimbursable at any time after
the expiration of ten years from their date :
Provided, That no certificate should be negotia
ted at less than its par value." There being
doubt upon the minds of some of the members
of the Legislature, as also of the officers of the
State government, whether a six per cent loan
could at that time be negotiated at par, the
Governor was authorized by the sixth se dion of
the Act of 16th of May, "for the payment of
members, &c., to advertise for proposdsfor the
loau or any part thereof, and allot the loan to the
highest and best bidders." On examination of
these two acts by gentlemen conversant with
financial matters, as well as by the Hon. At
torney General of the Commonweal th, it was
decided that they did not confer any power to
negotiate the loan at less than its par value. In
this situation of things, with a civil war exist
ing against the Government, its very existence,
as well as the capital of the nation threatened,
and Government sixes under the panic then ex
isting, selling iu the market at 15 per cent be
low par. it seemed almost useless to undertake
the negotiation of our State loan at its par
value. In this emergency, by the consent of
the Governor, I called upon two of the promi
nent Banking Houses of Philadelphia, Messrs.
Drexel, and Jay Cooke & Co., and after
consultation with them, they agreed, with
the assistance of this Department, to under
take the negotiation ev.u in the face of
all the difficulties surrounding it; and to the
the credit of Pennsylvania be it said, that in
this dark hour of our country's trial, and in the
midst of an excitement such as the country had
never before known, with the credit of the
General Government rapidly falling in the mar
ket as it then was, the citizens and corporate
institutions of our Commonwealth most nobly
responued to the fervent and patriotic appeal of
those gentlemen, and vindicated the loyalty
and patriotism of our people by subscribing to
this loan at its par value, and setting a most
noble example for her sister States, who were to
follow her in like appeals to their own citizens.
In this connection I cannot forbear expressing
the thanks which are due to the bauks of the
Commonwealth lor the promptness and liberali
ty with which they responded to the call for
this loan. But for their subscriptions the loan
never could have been negotiated, and I deem
it but an act of justice that this acknowledg
ment should be made of their valuable assist
ance to the State in the emergency then exist
ing. 1 conceive it also to be my duty to say
that in consequence of a doubt existing as to
the power of the Governor under the Act to
pay the gentlemen who rendered such eminent
service in the negotiation of this loan, they
have never received any commission or remu
neration for their expenses or services. In view
of these facts, and in consideration of the in
vuluable services rendered the State by them, it
is to be hoped that the Legislature will make
prompt provision for the pay ment of their com
mission by authorizing the Governor to dtuw
his warrant for the sauie.
The receipts and expenditures for Military or
War purposes up to the end of the fiscal year,
November 80, 1861, are as follows, viz:
Amount received under tempo
rary loan, Act of 12th April,
1861 475,000 CO
Amount received under Act of
Cash refunded by Paymaster
and others 82,229 45
„ To, I *} $8,119,379 45
.Expended under
Act 12th April,
1861 474,878 85
Expended under
Act 15th May,
1861 1,708,462 68
Expanded under
Act 16th May,
1861 170,535 61
Amount of tempo
rary l<>an of 12th
April, 1861, re
paid 376 000 00
Balance on hand unexpended,
November 80tb, 1861 $890,607 41
A detailed account of receipts and expendi
tures will be found in the report of the Auditor
General Amount outstanding against the
Commonwealth, November 80th, 1861, of the
war loans, viz:
1 Temporary loan, Act 12th April,
1861.. 100,000 00
War loan, Act 15th May, 1861. 2,612,150 00
$2,712,150 00
Amount of public debt funded
and unfunded, November 30,
i 1861 37,969,847 50
Amount paid during the fiscal
year euding November 80tb,
1861 101.831 42
Amount of public debt exclu
sive of war loan, Nov. 80th,
1861.. $37,868,516 08
By reference to the report of the Commission
ers of the Sinking Fund, it will appear that
$300,801 01 of tr,e public debt was paid during
the year euding on the first Monday of Septem
ber, 1861, at which time they are required by
law to report to the Governor.
On the 12th of Se. tember an account was
presented to the Gem ral Government of expen
ses incurred by our State for war purposes, up
to the Ist of that month, amounting to about
$1,515.000 00
On the 25th of November following $606,-
000 00 was refunded to the State, being 40 per
cent, on the amount of account thus presented.
There was therefore in the Treasuiy on the
30th of November, 1861, as follows, viz :
Balance of general fund 554,598 31
Unexpended balance war loans . 390,507 41
Amount refunded by General
Government 600,000 00
Cash from the society of Cincin
nati 500 00
Balance in Treasury $1,551,605 72
The semi annual interest on the State debt,
which will be due and payable on the Ist of
next month will amount to nearly one million
of dollais.
It is gratifying to know that the State will be
ready and prompt as usual to meet the interest
on her obligations.
How much of the balance in the Treasury
may yet be required to meet expenses of < ur
military operations is impossible to say, but the
probability is that the unexpended balance will
be sufficient for all those purposes, unless the
State should receive a future requisition from
the General Government for more troops. If
no further requisition shall be made upon us,
the refunded balance in the Treasury will then
be applicable to the defeases of our State, the
redemption of her loans, meeting the direct tax
of the General Government, or such other pur
poses as in the wisdom of the Legislature may
seem most proper.
By an act of Congress, approved August sth,
1861, a direct tax of twenty millions
of dollars was levied against all the Statm of
the Union. The quota of Pennsylvania, under
that Act, is $1,946,719.33. Two modes of pay
ment of this tax to the General Government
are presented by the provisions of the Act. One
is, that it may be paid by the citizens of each
State direct to collectors to be appointed by the
General Government; and the other mode, that
the State may assume and pay the tax and
collect it herself from her own citizens.
I would respectfully urge upon the Legisla
ture the assumption aud payment of this tax
by our State, tor two reasons : First. The
innovation of Government tax collectors among
our people would be distasteful to our citizens,
who would undoubtedly much prefer to pay the
tax to our own State collectors in the usual
manner. Secondly. Because the adoption of
that coarse will save about three hundred thou
sand dollars to the State, as an allowance of
fifteen per cent, is made by the Act to all States
who will assume the collection of said tax.
L nder the supposition that the State will
assume the tax, I would respectfully suggest a
mode by which our citizens may be relieved
from the payment of it for the coming year
By a proviso in the 53d section of the Act afore
said, it is allowed that this tux may be " paid
and satisfied in whole or in part by the release
of any State duly executed to the United States,
of any liquidated and determined claim ot such
State of equal amount against the United
States." It is further provided "that iu case
of such release, such State shall be allowed the
same abatement of the amount of such tax as
would be allowed in case of the payment of the
same in money."
I would respectfully propose that the claim of
our State against the General Government for
military expenses be "determined" as soon as it
can te done, and that ihe Legislature shali au
thorize a release to be made of such claim to
pay the amouut of our State tax aforesaid.
This would relieve us from imposing this tax
upon our citizens for the present year, and it is
to be hoped that by the time it would be ne
cessary to levy such tax for any succeeding
year, that the existing war and rebellion may
be crushed out and the general business of the
country will have recovered from its present de
pression and financial embarrassment, and our
citizens be better able to sustain the burthen of
such a tax.
In this connection 1 cannot but express the
hope that our Representatives in Congress may
be requested by the Legislature to take such
action as shall put the expenses of this unholy
war and rebellion upon the traitors who com
menced and are now sustaining it; that they be
lequested to support such measures in Congress
as shall authorize the seizure and confiscation
so far as it can be done constitutionally, of the
property of the rebels engaged in this rebellion,
to pay the war debt o( the Government, and
thus relieve the loyal citizens and their chil
dren lrotn the onerous burden of taxation which
they will otherwise have to sustain for years to
come.
ihe State is holder of bonds of the Wyoming
Canal Company to the amount of $281,000 00.
Upon these bonds the interest was punctual
ly paid up to the 15th of January last.—
In July the company defaulted in its in
terest due at that time aud it yet remains
unpaid. Being informed that gome action
was about to he taken by the bondholders
to reorganize the company by a sale of the
canals under the mortgage, I addressed a let
ter to the trustees of the mortgage on the 80th
of September, requesting that they would take
no action in reference to a sale without first
notifying me as the representative of the inter
eat of the State in the matter. They refened
my letter to C. H. Clark, E.-q., attorney for the
bond holders, who informed me by letter that
he was "fully authorized by the large bond
holders to treat with the State for the bonds
ti ? nd tha r U waß bis at) d their desire
that the interests of the State should be properly
protected to the same extent as other bond-
M° r d X i- 18U h8equently had an interview with
Mr. Clark, and ascertained from him that in
consequence of suits having been instituted
against the company, a receiver had been ap
pointed, and a plan matured between the stock
and bond holders to reorganize the company
and that application would be made to the Court
to grant a decree of sale. The action contem
plated would result in a substitution of stock
for the bonds held by the State, and a redac
tion or loss of about ten per cent, of the
amount of her bonds. I declined to act for the
State in the matter, for the reason, that I had
no authority to compromise or make any settle
ment which would not realize to tfie State the
lull amount ot her claim. Underffiese circum
stances, I would respectfully recommend imme
diate action upon the part of the Legislature to
protect the interests of the State in this matter.
At the last session of the Legislature an act
was passed "to change the name of the Sunbury
and Erie Railroad Company and to facilitate the
eonipletiou of a railroad from Sunbury to Erie '
All the provisions of this act binding upon
either the State or Company relating ! o the is
suing. delivery, and cancellation of bonds. Lave
been fulfilled by the respective parties, and the
State now holds all the b nds of the company
as specified in said act, excepting one million of
the bonds authorized by the second section,
which were delivered to the Philadelphia and
Erie Hail road company on the 9th of May last,
under a warrant of the Governor as authorized
by the sixth section of the act aforesaid.
My experience in this Department for the last
year has satisfied me ot the necessity of a
tuorough alteration and revision of our revenue
1 iws The burthen of taxation under our
present system is certainly unequal and unjust.
W ketber this arises from the inefficiency ot our
laws entirely, or a laxity on the part of asses
sors. collectors, and other officers in enforcing
I their provisions, lam unable to say. When
the fact is stat- d (which was alluded to by my
predecessor in his last report) that the valuation
of property of all kinds in our State, including
money at iuterest, tax on offices, &c , is one
third less than that of Ohio, and two thirds
less than New York, it must be evident
to every one, that properly in our State
is either assessed at a mere fraction of its
value or else that a very large proportion
of property escapes taxation altogether. It hus
been the boast of Pennsylvania for years, that
our rich agricultural domain and our immense
mineral wealth and resources, constitute us one
of the richest States in the Union, and yet ac
cording to the valuation of our property for
taxable purposes, we are comparatively one of
the pop rest. From facts which have come un
der my own observation, I am satisfied that a
large number of our wealthy citizens escape
taxation almost entirely by reason of having
their wealth mainly, if not exclusively in bonds
and mortgages, ground rents, and other se
curities which they fail to return for taxation,
and which cannot be discovered by our assessors
under the present system, thus throwing an un
just and unequal amount of taxation upon real
estate and other tangible property, and upon
those citizens who are faithful and ju-t in the
returns they make of their means and wealth.
Ibis state of things should not exist; every
citizen of this Commonwealth is protected alike
in his person and his property by our Govern
ment and its laws, and should pay a fair propor
tionate share of the expenses of the Govern
ment from which he receives such protection.
By a joint resolution of the last Legislature the
Governor was authorized to appoint a board of
commissioners "to revise, collate, and dijestall
acts and statutes relating to or touching the
revenue laws," that commission was ap
pointed, and it is to be hoped they will be ready
to report some basis of action during the present
session.
I beg leave respectfully to refer to a matter
affecting the honor and credit of our State, and
to which reference was made by my predecessor
in his last report; I refer to the law taxing her
own loans At the time our citizens responds 1
to the call of the State and gave her the use of
their money, it was with the express agreement
and understanding that they were to receive
interest for the same at the rate of five percent,
per annum. Surely this obligation on the part
of the State suould have remained sacred and
inviolable, and 1 cannot but think that she suf
fered in her character and reputation, when,
without consent of the parties whose money she
thus obtained, she repudiated her obligation by
i educing that low rate of interest still lower by
taxation. I cannot but express the hope tbat
the State will do that justice to her creditors
which they have a right to expect by repealing
the law which is thus affecting her own honor
and credit.
The subject of guaranteed interest on loans
to the Danville and P .ttaville Railroad Compa
ny is one which should also receive the atten
tion of the Legislature. A balance of interest
is yet due to the holders of that loan, and the
faith and honor of the State having been pledged
for it, she should in this, as well as in all other
matters, set her citizens an example of unim
peachable good faith, by making an appropria
tion to pay the balance of that interest.
My predecessor has truly said, "It would
greatly simplify the acconnts in this departme nt
if the amount of State taxes assessed was charged
directly to the county."and he might have added
it would also save a large amount to the State,
for in some counties the taxes have been accu
mulating for years, until in the aggregate over
a half a million remains unpaid. These taxes
are handed down from year to year to new
Treasurers as they are appointed, and some
counties ere now behind mure than a whole
years assessment. It is to be hoped that this
subject will also receive the attention of the
Board of Commissioners appointed on the reve
nue laws.
I herewith submit tables giving in detail the
operations of this department for the last fiscal
year, together with estimates of the receipts
and expenditures for the present year; all of
which are respectfully submitted.
# HENRY D. MOORE,
State Ireasurer.
January Ith, 1862.
Distress in Southern Kentucky-Ee
bel Outrages.
The Louisville Journal says:
"Although we have from time to time pub
lished abundant and painful testimony of the
galling oppression suffered by the loyalists of
Southern Kentucky, we believe that those of
us who are happily at a distance from the rebel
force, and the government whose high and sol
emn office it is to relieve its suffering friends,
should have their memories vividly refreshed
by a renewal of the sad story of the robberies,
outrages and desolation which exists in the
lower portions of our State. Thousands of na
tive born Kentuckians, who all their lives have
been the ornament and the strength of this
Commonwealth, and whose only offence is their
love of country, have been chased, like wild
beasts, from their homes by the blood-hounds
of General Buckner.
"A signal instance of rebel inhumanity re
cently occurred in Cadiz, the county Beat of
Trigg Major Matthew Moyes, an aged citizen
of irreproachable and exalted character, and
one of the ablest jurists in the State, was lately
compelled to fly from his home, in consequence
of the threats oi Henry Burnett's ruffians, to
prot. ction from the Uni n troops at Smithtield.
The scoundrels, chagrined at the unexpected
flight cf the old patriot, instantly dispatched a
messenger, who overtook him within a lew
miles of Smithtield, and assured him that the
secessionists had no intention of molesting him,
and that they would give him the most solemn
pledge of protection. Major Moyes paid no at
tention to these fair speeches, and in a short time
another messenger arrived, who warned him
not to return, as the first messenger had been
sent by 6ome bitter enemies, who would make
quick work of him should he fall into their
hands. He pursued his journey to Smithfield.
He is a man of large property, and has been
guilty ot loaning large sums of money to seces
sionists, who wish to conceal their debts by
lynching the creditor."
MR. WEED writes from Paris to the Albany
Evening Journal: "After breakfasting with
Archbishop Hughes, I went with Mr. Sanfoid,
who came up from Belgium in the night to the
residence of the Consul, Mr. Bigelow, for con
sultation. What struck us all, in comparing
notes, with surprise, was the fact that nobody
at home seems to regard the new trouble with
England as serious ; or else, if you do under
stand its bearings in regard to war with England,
you are willing to encounter it! lam willing
to say that I shrink from the thought of war,
just now, with any European power, and espe
eially with one so fully prepared for war as
England."
Pennsylvania Legislature.
SENATE OF PENNSYLVANIA
First District, Philadelphia. —Jeremiah Nich
ols, ®C. M Donavan, George R. Smith, George
Connell
2d. Chester arid Delaware Jacob S Seirell
3d Montgomery —* Jacob C. Smith.
4th. Bucks. —William Kinzey.
6th. Lehigh and Northampton. W Stine.
6th. Berks —°Hiester Ciymer.
7th Schuylkill —® B Rei Iy.
Bth Carbon, Monroe, Pike and Wayne. —Henrv
S. Mott.
9th Bradford, Susquehanna, Sulivanand Wyom
ing —G Laudon.
10th. Luzerne. —W. W. Ketcham.
11th. Tioga, Potter, MKean and Warren.— l.
Be son.
12th. Clinton, Lycoming, Centre and Union.—
"11 Johnsou
13 th. Snyder, Northurnbe'land, Montour and
Columbia . - F. Bound.
14th. Cumberland, Perry, Juniata and Mifflin
E D. Crawford.
16 Dauphin and Lebanon A. R. Boughter.
16th. Lancaster. John A. Hiestand, William
Hamilton
17th. York.—* A. H. Glatz.
18 h. Adams, Franklin and Fulton —A. K M'-
Clure.
19th. Somerset Bedford and Itunlingdon. -S. S.
Wharton
20th. Blair, Cambria and Clearfield. —Louis W.
Hall.
21 st. Indiana and Armstrong. —J. E. Meredith.
22d Westmoreland and FayeUe —Smith Fuller.
23d. Washington and Greene —G. Y, Lawrence.
24th. Allegheny . - °John P. Penny, Elias H.
Irish.
25th. Beaver and Butler. —De L. Imbrie.
26th. Lawrence, Mercer and Venango. —J. H.
Bibinson.
27th. Erie and Crawford. —B. Lowry.
28 th. Clarion, Jefferson, Forest and Elk. —*o. L.
Lamberton.
HOUSE OF REPRESENTATIVES.
Philadelphia lst District—Joseph Caldwell,
2d Dit-trict—Thomas Gaskill, 3d District—S.
Josephs, 4th District—B. E lhompson, 6th
District—Jus. Moore, Jr., 6th District—John
M'Mackin, 7th District—Thos. Cochran, Bth
District—W. L. Dennis, 9th District—G. A
Quigley. 10th District —Thomas Greenbank,
11th District—J. \V r . Hopkins, 12th District—
Richard YVildey, 13 th District—F. M'Man us,
14th District— James Donnelly, 15 h District—
W F Smith, 16th District—T. W. Duflield,
17th District—C F. Abbott.
Adams —J. Buzby.
AlUyheny —Thomas Williams, T. J. Bigham,
A. H. Gross, Peter C. Shauuon, William Hutch
man.
Armstrong and Westmoreland —J. A. M'Culloch,
U. Graham, S. Wakefield.
Beaver and Lawrence— William Henry, J. W.
Blanc hard.
Bedford and Somerset --G. W. Householder, E.
M. Shrock.
Berks —C. A. Kliue, D. K. Widner, W. N.
Potteiger.
Blair —Thaddeus Banks.
Bradford -H. W. Tracy, C. T. Bliss
Bucks —L B. Labar, J. R. Boileau.
Butler — H. W. Grant, W. C. M'Coy
Cambria —C L. Per-hing
Carbon and Lehigh —T. Craig, Jr., W. C. Lich
tenwallner.
Chester —P. Frazer Smith, McClellan, W.
Windle.
Clarion and Forest —W. Divins.
Clearfield, Jefferson, M'Kean and Elk —Dr. C.
R Early, G. W. Zeigler.
Clinton and Lycoming —J. Chatham, W. H.
Armstrong.
Columbia, Montour, Wyoming and Sullivan—L
G. Tate, G. L. Tutton.
C aw ford and Warren —E Cowan, S S. Bates.
Centre —R. F. Barren.
Cumberland and Perry —J. B Rhoads, J. Ken
nedy.
Dauphin —James Freelaud, Thomas G. Fox.
Delaware —William Gamble.
Erie —J. B. Vincent, E. W. Twitchell
Fayette —D Kaino.
Franklin and Fulton. —John Rowe, W. W.
Sellers.
Greene —P. Donley.
Huntingdon —John Scott.
Indiana. —James Alexander.
Jun.ata Union and Snyder.— J. Beaver, H. K.
Ritter
/.ancaster. —H. C. Lehman, Nathan VVorley,
James Myers, Abraham Peters.
Lebanon. —Isaac Hoffer.
Liuerne. —W. S. Ross, H. V. Hall, R. H.
Russell.
Mercer and Vmango. —M. C. Beebe, J B.
Brown.
Mifflin.— J. W. Ross.
Monroe and Pike. —G. H. Rowland.
Montgomery. —Joseph Rex, H. C. Hoover, Geo.
W Wimley.
Northampton. —D. H. Neiman, Aaron Hess.
Northumberland. —J. W. Brown.
Potter and Tioga. —3. B. Elliott, B. B. (Strang.
Schuylkill. —James Ryon, Lewis 0. Dougherty,
Adam Wolf.
Susquehanna. —D. D. Warner.
Washington —John A. Happer, William Hop
kins.
Wayne. —F. M Crane.
York. —Joseph Dellone, A. B. Ramsey.
*Newly elected members.
Taxation in the United States.
It appears from the census returns that there
was, in all the States in 1860, real and personal
estate to the aggregate value of sixteen billions,
one hundred and fifty millions, six hundred and
sixteen thousand dollars, on every dollar of
which the government has a lien, for the pur
pose of maintaining itself against all foes, for
eign or domestic—or for any other govern
mental purpose. Not a dollar of this vast sum
that is not subject to taxation, and to sale for
taxes, if the exaction is not promptly paid. But
vast as the sum is, it is only part of the taxable
wealth.
Another unpublished table of the last census
shows the value of personal property in the
United States to be five billions, eighty-one
millions, six hundred and sixty-one thousand
doll ars—giving an aggregate of over twelve
billions of taxable property.
A well known financier and property owner
of New York, writes to the Committee on Ways
and Means the following proposition for taxa
tion, expressing his own conviction of its wis
dom, and its entire willingness to abide by it,
so far as he and his estates are concerned.
A tax of 1 per cent, on all real and
personal property to produee,
net, $110,000,000
The tariff —readjusted, 80,000,000
Excise (ales, cider and liquors), 26,000,000
Tonnage of $1 per ton on all ves
sels, canal boats and railroad
companies, (annually), 15,000.000
Stamps, 16,000,000
Income tax, 15,000,000
Legacies, transfers of real estate and
of corporate stocks, 15,000,000
Tax on soap, candies, oil, gas, salt
and other articles, on which it
is easy and convenient to collect, 26,000,000
Aggregate (annually), $300,000,000
THE Lowell Cit teen says that it has been
decided tj start up the eutire works upon the
Merrimac corporation as Boon as the necessary
repairs to the machinery, now under way, can
be completed. One or two mills will probably
start up this week, and others in the course of
two or three weeks. This corporation, when
fully under way, employs about 1,700 females,
and between 700 and 800 males.
From Fort Boyal and Beaufort.
By the arrival at New York yesterday of the
Catawba and Roanoke, we learn that Commo
dore Dupont was evidently preparing f. r a new
strike at the rebels. Arrangements were mak
ing at Hilton Head, in the last week of Decem
ber, fot a naval demonstration, the details of
which cannot be published in full; the frigate
Wabash and a large number of armed launches
having been put in order and the latter tested,
in the work of assisting and covering the land
ing of troops The practice in the boats had
been quite extensive, and it was fully under
stood that a new de-cent was about to be made
on the enemy's coast. The gun-boats were con
centrating ; and so far as 'he naval part of the
expedition was concerned, the preparations for
an otfeusive movement were nearly, if not quite,
complete.
In this connection the facts concerning the
ability of General Sherman's forces to follow up
any attickof the armed vessels are interesting
The General has kept his men busily at work
upon
THE FORTIFICATIONS AT HILTON HEAD
These defences are now nearly perfected.—
The entrenchment back of Fort Walker is des
scribed as a splendid work, capable ot protect
ing the fort and the quartets of the federal
forces against very great odd-;. One thousaud
men in the fort aud along the line of the works
together with such assistance as could bo ren
dered by a few gun-boats, could defend our po
sition against any force the rebels are able to
bring against it. As the force at Hilton Head,
(independent of that at Beaufort and Tybee
island.) is about twelve thousand men, at least
ten thousand men could be spared from Hilton
Head ; a force which, with General Steven's
brigade at Beaufort, would be sufficiently for
midable to accomplish the reduction of either
Savannah or Charl stor, or (what is more like
ly to be done) detent the considerable force of
rebels assembled at Coosawhatchie, a place fa
nriliarly known as the "junction," situated ou
the Charleston and Savannah Railroad.
THE OCCUPATION OF BEAUFORT.
Although largo quantities oi provisions have
been lauded at Beaufort from the transports,
much more, indeed, than Gen ral Steven's bri
gade of four thousand men, would be likely to
need for a long time to come—no fortifications
have been erected near the town. Ttie soldiers
are regul trly encamped, occupying only their
tents. The officers are quartered in the hou-es
of the town. There is no evidence that Beau
fort is to be defended by our forces as a perma
nent position. The indications are that some
point nearer Charleston will be chosen.
On the 27th ultimo, aa order was issued by
General Stevens directing that the town and
ail the property within its limits be protected
by a military mice, and forbidding the passage
of any person through the lines unless provided
with a pass from the Generai or the otncer of
the day. The destruction of property in the
town has entirely ceased.
Becoonoissance ate making by our forces,
rnauy of which are exteuded to the main land.
In one of these the Eighth Maine regiment,
early last week captured six rebel pickets, from
whom, however, little inhumation in regard to
the rebel force betwe n that point and Charles
ton could be obtained, 'ihe me ; were taken
to Beaufort and plac d under confinement.
The Departure of Mason and Hidell
[From the Boston Traveler.']
The departure of Masou and Siidell from Fort
Warren yesterday was conducted as quietly as
possible. The garrison, with the excvpiion of
the guards of duty, were kept from the side of
the fort where the prisouers' quarters are, and
there were but few persons upon the wharf
when they embarked. The other political pri
soners, as they bade them good bye, congratu
lated them on their release. Mr. Mason went
off in good humor, ludeed, he has recently
been in good spiri s, and has boroe his impris
onment with the air of a philosopher.
Mr. Siidell was somewhat sulky, and not at
all pleaged at going in such an unostentatious
manner, and in such a vessel. He evidently
expected that a steamer would come here espe
ciallv for them. Fart of his ill-nature may la
owing to his health, which has not beeu good
fur some weeks, keeping him pretty close to bis
room, although he has not casled for medical
aid
The tug Starlight, with the four rebels, reach
ed Provincetown a little before five P. M , and
immediately proceeded to the English sloopof
war Rinaldo, and transferred her passengers.
Com. Hudson, who was in gharge of the ar
rangements, went with them on board the
English war vessel, and remained on board for
about fifteen minutes, when he returned to the
tug.
At about six P. M., the Rinaldo got under
way and proceeded on her voyage In about
two hours afterwards a violent gale commenced,
end blew all night at Pioviucetown, with al
most the violence of a hurricane, but, as the
wind was off shore, probably the safety of the
vessel was not endangered During the stay
of the Rinaldo at Proviucetown no communica
tion was allowed with the shore, nor was any
boat allowed to come alongside
ANOTHER RAILROAD ACCIDENT.— A most binder
ful Escape. —Another accident occurred at a rail
road crossing near the Green Tree on the Penn
sylvania road, on Tuesday last. Mr. David C.
Lee, accompanied by his daughter, was crossing
the track near the Green Tree, when, just as
the horse had passed over, the engine struck
the carriage, crushing it into fragments. Mr.
Lee was thrown on to the cow catcher with tiie
door at the carriage where, in a state of insen
sibility, he was carried about four hundred
yards. The engineer did not even know his
whereabouts. The cars were stopped and Mr
Lee was taken off and carried to the Green Tree
where he remained insensible for some time.
His chief injuries seemed to be about the throat
and jaws but no bones were broken. The
daughter was thrown off the track, but so close
that the wheels passed over a portion of her
clothes and her muff. She supposed herself
under the cars and lay with her face close to
the ground till they hid pa-sed along. She
had a severe flesh wound on her arm and wa
badly bruised about the face. This is one of
the most singular accidents and wonderful es
capes ever chronicled in the history of railroad
casualities. Both the injured persons are doing
well and have every prospect of entire recovery
Of the wagon, nothing remains to tell that it
was a wagon. The horse was not injured.
THE newspapers state that a sketch of the
battle of Bull Run has just been published in
Richmond, being lithographed in Charleston.
It was drawn by Captain Samuel P. Mitchell,
of the First Virginia regim~nt It is nut much
in the matter of art, being but poorly printed ;
but it illustrates the plan of the battle, and'
confirms the fact that Gen. McDowell's plan
was both admirably formed and executed. The
Confederates acknowledged that they w.re at
tacked on their weak part and outflanked, when
some unaccountable panic seized upon the Fed
eralists. As a matter of justice to an able
general, this evidence from the enemy is inval
uable.
A CTTHIOCS theory relative to the Trent affair
has been started in Franca. It is that the sei
zare of Mason and Slidell entered into a gen
eral plan of rebel tactics for the success of seces
sion. Iu other words, that it was a trap laid
for our government, into which it incontinently
fell. In proof of this, it is asserted that Capt
Pcgram, of the rebel s earner Nashville, an
nounced in England that Mason and Slidell
would not arrive at their destination, and that
the La Plata would brings news of ther arrest.
It is also contended that the British government
was ki the plot.
IMPORTANT LETTER FROM
SECRETARY CHASE.
WASHINGTON. J an. 4.
The following letter lias been a dressed to
Hon. W P Fessenden, Chaitm&u of the Com
mittee on Commerce of the Senate, and Hon
Thaddeus Stevens, Chairman of the Committee
on Ways and Means f the House.
TREASURY DEPARTMENT, 1
Jan. 3d, 18t52. j
Slß:— Tlie Act of Congiess passed on the
26th of December, 1861, directing that iroia
and after the date of its passage certain duties
in lieu of the duties before imposed, should be
levied, collected and paid on tea, coffee and
sugar imported from foreign countries, d d
exempt from its operation tea, coffee and
sugar previously imported ami warehoused
ami wa- therefore regarded by iue as a direction
to collect the duties prescribed on alt such im
portations without exc ption, aud instructions
were issued to the collectors accordingly. 1 beg
leave, however, to dire, t your attention to the
fact that where goods imported have been plao
ed iu warehouses under the I,w and depart
mental regulations the amount i.f duties h:is in
each cise been estimated, though riot levied
by the naval officer, an t the bond has been
taken by the collector in double the amount of
the dues thus estimated far their payment, and
there is a general opinion among meichants
that the faith of the Government is engaged for
the delivery of such goods to the merchants on
payment of the duties imposed by law at the
time of the waiehouseing.
If this opinion be absolutely well founded or
not there is certainly something in the nature
of the transaction which supports it It
is my duty doubtless to execute the
law as it is written, but in view of this
opinion of the importing merchants, I
respectfullg suggest the propriety of the
adoption of a joint resolution directing the See
retary of the Tieasury to permit warehoused
goods to be withdraw on piyment of the duties
imposed by the act of August 2nd 18t>i, and
to refund any excess of duties above those thus
imposed which may have been collected on
goods already withdrawn. With great respect.
Signed, S. P. CHASE, Sec'y of the Treasury.
Too POOR TO IAKK A PAPER. —We have seen
the man who was " too poor to take a pa|>er."
He told us he was, aud. a few minutes after we
were passing a bar room and ha i the curioi-ify
to see how he economized in that pi ce. Ho
called up. several of his companions and treated
to whiskey. When about to drink, ho ejtcted
a large quid of tobacco from his mouth. For
the whiskey, he put down twenty live cents.
Then he called for cigais and "handed them
around'' for which he paid another quarter
Hit se two items would have paid for h s papei
two mouths aud would prove a benefit iu-tead
of an injury. In the benefit his whole family
uiight participate. Let us suppose that he
spends as he is a social mail, only fifty cents a
week for whiskey mid cigars for Limself and
fi ieuds. He is also a chewer and will average
at least, three Cents a day at that. The yearly
bill would be,
Whiskey slid cigars §l6 03
Chewing Tobacco 10 95
$36 95
This is what this poor man spends for what is
worse than nothing ; but he is "tuo poor to lake a
newtpajier.
A SOLDTKR KILLED —The saddest accident
that we have been called upon to record for
some time, occurred on Saturday last. J. VV.
Congdon, a private in Company A., Porter
Guards, was instantly killed whilst standing
upon the platform of the cars, on the Franklin
Railroad as the noon train was passing over the
Rock Creek Bridge near Chambersburg. He,
with several others, bad been left behind on
account of illness, and had so far recovered, as
to be able to rejoin his nt. Coining in
sight of the camp, and seeing a nunioer of his
comrades in the distance, ho stepped upou the
platform, and was in the act of expressing his
joy by wiving his hat, when his head struck
thetimbeisof the bridge. He fell from the
cars through the bridge into the water, from
which his body was immediately recovered and
tken to Chambersburg. llr. CoDgdon, we
understand, was among the tallest men or the
Regiment, and was universally loved by the
officers and men. He enlis'ed in Syracuse, N.
Y., about three months ago. His residence we
believe, was Red Creek, Wayne county, New
York.
IMPORTANT DECISION. —The long contested
laud claim between James H. Lane an I Gains
Jenkins, involving the title to a valuable quar
ter s ctiou adjoining Lawrence, Kansas, has
been finally decided by the Commissioners of
the Land Office, Indian Department, and Sec
retary of the Interior, unequivocally in favor of
Gen. Lane. The merits of the case have been
exhaustively presented on both sides by emi
nent legal advisers, and involved the original
parties in a personal conflict on the claim, re
sulting in the wounding of Gen Lane and the
death of Mr. Jenkins The case has excited
great interest in legal circles, the various De
partments, and the country at large. The final
decision, vindicating Gen. Line in his right to
the property, and in his identification with tho
Jenkins tragedy, was rendered Dec 31, lSbi.
The following day Gen. Lane preseuted to tho
attorney of Mrs. Jenkins the sum of fifteen
hundred dollars as a free will New Year's offer
ing of kindness and sympathy
ARRESTED FOR SEDUCTION ANO MURDER. —Prof.
Austin, formeily Principal ot Boalshurg Acade
my, a Minister ot the t-eceder Church, aud lat
terly a prominent teacher of Common Schools,
was on last Suuday ariested at Boalsiurg, in
this c iunty, by a shrewd detective police officer
irom the State of Michigau, on the charge of
having seduced two females, and finally effect
ing the death of the one, while the other is in
a dangerous situation. It the charges be true,
which we trust is not the case, aud the diaboli
cal means by which he consumm rted the deeds,
he cannot escape from being indicted for perpe
trating an offense which seeks a parallel iu the
criminal records. We do not now feel inclined
to give further details couce.uiug the history of
this horrible affair further thau to state the tact
of his arrest on these charges.— B. Uthr.lt, Ct/ilrt
C., Prut, Jan. 3.
KINO COTTON IN PHRU.— The South American
news by the Northern Lie in is c dculated to
make the Cotton Lords of the C. S. A feel un
comfortable. The British steamer Callao, at
Panama, from Valparaiso, brought up a large
quautity of cotton from Peru, cousigned to
England, with the nnnouaceraent that a much
larger amount is going round Cape Horn. This
cotmn is said to be of superior quality, an 1 no
efforts to raise a very large crop on the Peru
vian coast, the ensuing year, wili be Sp ired.
The rebellious American ''King Cotton" is
thus threatened with a powerlul rival in a ntw
quarter.
WITHIN the past three weeks some of the
southern cities have su Vred from couflig'a
tioug to an extent wi h>ur a parallel. We
g ve below the most disastrous hies, with the
dates of their occuntnce :
Dec. 12—Charleston, SB,OOO 000
Dec. 17—Greenville, A"a , 6'',o .0
Dec. 22—Nashville, Teun , 800 000
Jan. I—Pdchmond, 65 ouo
Total. $8,915,000
COMMANDKB William lloni kendorf, of Penn
j sylvania, has been appointed to the command
of the United States sUamsLlp San Jacinto,
I now at Boston.