Important Decision* BERKS COUNTY vs. ISAAC BERTOLETTE. This case, involving a principle of great import* ance in the licensing or taxing dealers in flour, was settled by the Supreme Court of this State, at its late session. The decision is as fol lows : ROGERS, J.—With the'laudable intention of preserving intact the plighted faith of the Common wealth, the Legislature in the performance of an imperious duty, have been compelled from time to time, to search out new objects, and tp enlarge the subjects of taxation. Hence a series of statutes, which now form a complete system to aid the Le gislature in their ’commendable efforts, the Court has adopted an'enlarged and liberal construction of their =acts as in Shitz vs. Berks, 6 Barr 82, and Sav ings fundi vs. Yard, 9 Barr*36o. In furtherance of - justice and to support the public credit, as is said in the preamble to the act 22 April, 1846, entitled an Act to provide for the reduction of the public debt, in the Uth section it is provided, “That here after all dealers in goods, wares and merchandize, the growth, product and manufacture of the United States, and every person who shall keep a store or warehouse for : the purpose of vending and dispos ing of goods, wares and merchandize, shall be clas sified” in the same manner and required to pay the same annual tax and license for, as is provided and required, in relation to dealers in foreign merchan dize, provided, That mechanics who keep a store or warehouse at their own shop or manufactory, for the purpose of vending their own manufactures exclusively, shall not be required to take out any ; license. Thus the distinction before made, between Foreign and Domestic, manufactures is abolished and m all respects those acts must receive the same construction. The act of the 4th May, 1841, see Dunlop, 833, extends to all persons engaged in sel ling or , vending goods, wares and merchandize, commodities or effects of whatsoever kind or na ture, of .the several acts in pari materia are to be construed together which is the unquestioned rule, there ie'no difficulty whatever in bringing the man ufacture of flour within the general scope and in tention. Flour is certainly a commodity, in effect within the spirit and meaning of the several acts. " But be this as it may, it may be embraced without f doing violence to the language in the words, goods wares and merchandize. For not to insist on the two first, merchandize is defined to be goods or commodities* sold and for sale. Nor do 1 under stand this to be, contested tyjfthe defendant in error. The defendant; Bertolette, a citizen of Berks coun ty, was the owner of a flour and grist mill, with a farm thereto attached. He raised grain on his farm, and also bought grain. He took tolls for grain ground, for customers at-his mill. He manufactu red into flour the grain raised as well as bought. Sold the flour so manufactured to his customers, not only at his mill, but he sent it to the city of Reading_and other places by his team from week to week through the. year, and sold it by the hun dredweight to his customers. Is the defendant embraced within the spirit of the 11th section, so as to be compelled to take .out a license, is the question. The act clearly contemplates ten classes of per sons, dealers in goods, wares and* merchandize, and persons who keep a store or warehouse for the pur pose of vending and disposing of goods, wares and merchandize. Each of "those persons are subject to assessment according to the classification in the act. A dealer is one who trades, buys or sells. If so, Bertolette is a dealer, for according to the case stated, he both buys and sells. He buys the grain, and when manufactured, sells the flour, but he buys the materials of which it is composed, and this brings him within the spirit of the act. He is a dealer to all intents and purposes. According to the opinion of the Court of Com mon Pleas, as I understand it, if he had bought the grain and sold it, or the flour and sold it, he would be included, but inasmuch as both are not conjoin ed, he is permitted to escape taxation. If a we were construing a penal statute, perhaps such niceties as these would be allowable; but in ray judgfnent, they are misplaced when applied to acts intended to support the credit of the Commonwealth. But granting he is not a dealer, may not his mill be re garded as a store or warehouse, and as such used (as the case shows) for the purpose of manufactu • ring grain raised and bought by himself; also, .as a place of deposit, store or warehouse, for vending the ftbur when manufactured, by retail. If so there is no escape for him. The Court of Common Pleas concede, he may be so regarded, but they came to . the conclusion he is saved by the proviso. But-in this I cannot agree. The proviso exempts me chanics, under certain circumstances from taxa tion. But is Bertolette-a mechanic, as the Court supposed? A mechanic is an artisan or-,artist, which certainly does not in the ordinary accepta tion of language, import either a farmer, or the manufacturer of flour, nor do they come within the of ihat term. lam aware a me chanic may be, andjusually, and perhaps always is a manufacturer, bujj a manufacturer is Dot always a mechanic. But granting the defendant to be a mechanic, is he entitled to the benefit of the pro viso ? He does not confine himself to sales at his mill, but as is conceded, he sells his wares and commodities elsewhere; at the city of Reading, and the adjoining counties. The proviso as is unques tionable, exempts such mechanics only, who keep a warehouse at their own shop, or manufactory for the purpose of vending their own manufactures exclusively. If, however, they choose not to con fine themselves within the bounds prescribed, they must be content to pay the taxes. Their being mechanics merely, does not exempt them from taxation, unless they choose to comply with the conditions of the act. They have no right without a license to sell their goods elsewhere, than at their own shop. This is too clear to admit of doubt. The good citizens of this State are content, at all times, to pay taxes, when they are satisfied with the objects of taxation, when the money raised is faithfully and honestly applied, and when the pre sent burthens are made to bear equally on all.— When any one of these requisites is lost sight of, dissatisfaction will exist. That equality is equity, and a converso, is felt by every man in the com munity, however humble, and I trust it may al ways be so. Apply'the principle here. A man keeps a flour store in the city of Reading, and sup plies his customers, by the quarter, the hundred weight or the pound. He is required to take out a license, and pay in proportion, to the amount of his business. A manufacturer from the country, in his immediate neighborhood, disposes of the same material at his door, at an under price, and thereby materially interferes with his business, "perhaps enabled to do so, because he is exempt . from the taxes, to which the other is subject. Has he not just right, and will he not complain of such: partial legislation, and can it be believed the Leg islature who always intended to do right, designed to produce such palpable injustice ? Nos will it lessen his sense of wrong that the article is sold from a wagon, cart or wheelbarrow, and not at a store or warehouse properly so called; It is said the principle contended for by the plaintiff in error, embraces qvery man who brings any agricultural product or manufactured article to market, including outchers, vvho may buy cattle, ajid supply the market with beef, the iron master who takes from his furnace or forge his metal, iron or nails et it omne genus. Whether the principle now ruled will interfere with them, is not intended . to decide. Sufficient unto the day, is the evrl there of; eaeh case shall be decided, when it arises. This - is the only safe course, for each case may depend on a variety of circumstances regarding as well the nature of the employment as the object taxed. \ may, however, be permitted to that it it should be forced to include a wider range, than 9 has heretofore,been supposed, that will be no insur mountable objection with me.' It is my decided opinion that no person with any pretext whatever, should be permitted to escape from bearing his equal share of the present burthens of the State ; as the debts were contracted for the benefit of all, each person must contribute in all fairness, his equal and just proportion. That equality is equi ty, applies with overwhelming force to the equalization of. taxation among all the citizens of the *Commowealth. A motion was made to quash the writ of error, . on the ground that this was not a proceeding ac cording to the course of the common law. And for this is cited 5 Bin. 24 Ruhlman vs. the Com monwealth, and Moore vs. Albright 4 Ser, and R. 332. We however consider the proceeding, in the nature of a ease stated, it being obviously the intention to take the opinion of the Court, on a - state of facts conceded and agreed upon by both / parties. We are of opinion that judgment be reversed and judgment entered for the County, for seven dollars. \ /" An Important Fact. In the year 1845, when the tariff of 1842 was in operation, the exports from this country of breadstuffs and provisions, were $16,743 421. In 1849, when the tariff of lsf46 was in operation* they ..were $38,795 644, or upwards of $22,000,000 more than in 1845. These exports are the products of agriculture in the Middle and Western States alone. They do not include the cotton and tobacco of the South, and other -domestic articles, which amount to the additional sum of $83,87129£. The year 1849 was not a year of famine, Is not the ; above fact a complete refutation of all the humbug clap trap we hear, about the balance of trade and •ending specie out of the country to pay for impor . tation* ?— Keystone. Intelligencer & loumal. Lancaster* August 6,1850. GEO. SANDERSON EDITOR. DEMOCR ATIC TOMIUf iTIOaiS. CANAL .COMMISSIONER . WILLIAM T. MORISON. AUDITOR GENERAL: EPHRAIM BANKS. SURVEYOR GENERAL: J. PORTER BRAWLEY. iflyWe have omitted many of our advertisements on the first page, this week, to make room for the Oration of Rev. Dr. Bowman; on the life and death of the late Gen. Tj.yi.ob, delivered in the Lutheran Church, of this city, on the 27th ult. {£7- We learn that Col.*William English hast resigned his situation as Superintendant of the Co lumbia and Philadelphia Railroad, to take effect on the Ist of September,—and that pen. A.-L. Room fort, of Philadelphia, has been appointed in his stead. Col. E., in retiring from the station he has so ably filled for the last two years, carries with him the best wishes of all who have had intercourse with him. A more laithful and obliging officer never had charge of thi| important road. Tbe Coming Struggle. Since the nominations were made by the Wil-’ Hamsport Convention, we have carefully watched the manner in which they have been received by the Democracy of Pennsylvania; and there never was a ticket given to our glorious party for its support, composed of better materials, or one that has been endorsed more enthusiastically by the true hearted people in the towns and the country. As far as we can see, the horizon is without a speck to mar its brilliancy, and all that is now needed to secure a a substantial victory is thorough and com plete organization. We must go to work at once—put our own shoulders to the wheels—and unceasing in our efforts to preserve party disci pline. If this be done—triumph must follow! William T. Morison, our Farmer-candidate for Commissioner, is a gentleman, whose char acter is beyond reproach—a citizen, esteemed and intelligent—and a Democrat, as firm and unwav ering in his faith, as the purest and best republican in the land. Ephraim Banks, our candidate for Auditor General, is the very man for the position to which he will certainly be elevated; and J. Por ter Brawley, nominated for the Surveyor Gener alship, is distinguished for his indomitable energy and persevering habits. They are all honest, pop ular, and competent men. Our time-honored flag was never flung to the breeze at a more propitious moment, and its broad folds were never inscribed with names more worthy off the support of the whole Democratic party of our Commonwealth.— We must organize, organize, ORGANIZE!—York Gazette. Canal Commissioner. A correspondent in the Northern Pennsylvanian writes as follows : ‘Tn this county, (Susquehanna,) the Democratic party is united and firm. We like the Williamsport nominations very much—that of Mr. Morison, for Canal Commissioner, is peculiar ly gratifying to us. His straight forward, radical democracy in the Legislature has gained for him public confidence in this section of the State in an eminent degree, and I think, nay, I am confident, that he will poll a heavier vote here than any other candidate could possibly obtain. Montgom ery county is highly honored in having the candi date taken from her midst, whilst Judge Longstreth still holds his seat in the Board. But she deserves the honor for her steadfast devotion to principles, and the candidate she presents is as sterling as the county he hails from.” The August Interest. Gen. J. M. Bickel, the Democratic State Trea surer, paid, at the Bank of Pennsylvania, yesterday before, 9 o'clock, A. M., $939,908 81, the whole amount of the interest on the funded debt of the Commonwealth due yesterday. By the energetic efforts of the State Treasurer, the whole amount had been converted into par funds, and will be paid to the State creditors in speeie, or funds at par in the city of Philadelphia. And this has been accomplish ed “without the necessity of resorting to a temporary pan,” or selling at a discount the funds of the State to convert them into par. We are informed, that since Gen. B. entered upon the duties of State Trea surer, he has paid, at the Treasury, to the creditors of the Commonwealth, and the repairs of the public improvements, a very considerable sum more than was paid during the same time last year, and now has, at his command, to meet any demands upon the Treasury, over five hundred and fifty thousand dollars. In singular contrast with the course of General Bickel, in the payment of the interest in specie funds, reference may be made to the manner in which his immediate predecessor, Gideon J. Ball, the Whig Neckab, paid the interest during his ad ministration of the Treasury. Department. It will be recollected that a great excitement was created in consequence of his having liquidated the interest with specie fpnds ; and Gideon did not hesitate to boast of it himself in certain of his official papers. It now turns out that that modest lad got four thous and dollars just before he went out of office , for ex penses in exchanging money below par for specie funds. General Bickel, however, exchanged all his depre. ciated funds without a dollar’s expense to the State and paid the whole amount into, the Pennsylvania Bank, yesterday. The contrast is significant, and may be useful.— Pennsylvanian, of Friday. A Truth to Remember. Congress has now been in session eight months, but two trifling bills have been passed; one granting the franking privilege to .Mrs. Polk, another to Mrs. Tatlor. Otherwise all business has stood still, and the house, which assembled in December, in the midst of a tempest of crirhination, has done nothing but struggle, like Laocoon amid the serpents, with its own dissensions. The records of Mythological history tell us that the introduc tion of the latal wooden horse behind the walls of Troy, filled as it was with enemies of the Trojans, was also the cause of the death of Laocoon by the serpents. The,wooden horse introduced into Con gress is the Slavery question: introduced by those profess to be true friends of the Union.— Already the dissensions that have resulted from this discussion of a question which a little more patri otism would have forever removed from the Na tional Councils, like the serpents of Mythology are twining themselves around the Constitution, and unless speedily destroyed, may become the instru ments of the overthrow of the whole of our fair fabric oi^government. This unhappy state of ihings could have been prevented, i:f only the Democratic party had tri ujnphpd in. 1848—if then, instead of listening to the promises of Expediency, the masses had united upon the candidates of the great, national, and pop ular party. A crisis which is deplored in all parts of the la nd, would never have occured, because the difficulty would have been met and mastered on broad 'lonstitutional principles. We should, in that event, have had no administration at work, madly jeopardizing the peace of the country, by using all A ts its power to open a question, .the settlement °f which, the public voice was imploring for.— /here would have been no contest against men, no war upon those who would not .go for a particular plan; the entire energies of the Executive would have been directed to the establishment of such a feeling in Congress and the country, as would have to the adjustment of the whole dispute. This is one of the losses which the Union has wit nessed in consequence of the result of the last Pres idential Election: a grave and commanding loss in all respects. Let us hope that the new state of things will lead to the imitation of an example which Democratic administrations always present. — Pennsylvanian. ID* The Cholera prevails to tome extent at Un iontown, Pa., and at Harper’s Ferry, Va n at both of which places several deaths have recently occur red from that disease. Tbe Compromise Bill* This important bill which has been the subject of Hf*/»mreinp in the Senate for more than five months, and which, had it become a law as orig inally drafted by the Committee, would have set tled tbe slavery question and given peace to the country, has at length been decided, but in such a way as to amount to just nothing at all. If we rightly understand the proceedings of Wednesday last, and tbe effect of the different amnedments adopted prior to the engrossment of the bill, by which all relating to Texas, New Mexico and Cal ifornia was stricken out, there is only that portion of it lelt which has reference to a territorial gov ernment for Utah. On the question of striking out what related to Texas, the vote stood 29 to 28—to New Mexico by a vote of 30 ta'2B—and to Cali fornia 34 to 25. The southern boundary .of Utah’ was fixed at the parallel of 37 deg.- north latitude. The following is the vote on ordering the bill to be engrossed: ; Yeas—Messrs. Atchison, Badger, Benton, Berrien, Bradbury, Bright, Butler, Cass, Davis, of Miss. Daw son, Dickinson, Dodge, of lowa, Douglas, Do.wns, Felcb, Houston, Hunter, Jones, King, Mason, Mor ton, Norris, Pratt, Sebastian, Shields, Soule, Spru ance, Sturgeon, Turney, Underwood, Wales and Y ulee. Nays—Messrs. Baldwin, Chase, Clarke, Davis of Mass. Dayton, Dodge, of Wisconsin, Ewing, Greene, Hale, Hamlin, Pearce, Seward, .Smith, Uphara, Walker, Whitcomb and Winthrop. Now, if we are correct in our impressions with regard to the bill, we cannot perceive that the Sen ate is much farther forward than where it started. A territorial government is given to Utah, anil that is the sum and substance of all that has been done, after an eight month’s session of Congress! Can it be that the present session will be suffered to pass round, and nothing be done to settle on a per manent basis the Slavery question and give peace and quietness to the Union ? Are the rights and safety and happiness of twenty millions of people to be put in jeopardy by a few factious spirits hail ing from the North and South ? Is there not cool ness, discretion and wisdom enough among the great mass of the people’s representatives to frame some thing which will put an end to the perplexing question ? Surely if a proper spirit of conciliation and patriotism prevailed, there would be but little difficulty in adjusting the question satisfactorily to the masses of the people in all sections of the Union. i Well may it be said that the times are sadly out of joint, when a bill, framed with so much care by the ablest and most experienced statesmen of the age, and intended to harmonize the conflicting ele ments of strife, has failed to command a majority of the Senate—a body heretofore considered so strongly conservative in its character and delibera tions. It is one amongst the most portentous signs of the times, and cannot fail to have a deleterious influence upon the other branch of' Congress and the country at large. This is a dark day for the country. But as in the natural world, the darkest hour is just before the break of day, may we not hope that the sombre clouds that now obscure our political firmament will soon be dispersed, and the sun of peace and prosperity agaig illumine the heavens. To effect this, we sincerely hope that the wise and moderate of both the great parties an Congress—and we think they constitute a majority—will see the ne cessity of at once agreeing upon some plan of con cession and compromise which will calm the trou bled elements, and give peace to a 'distracted coun try. The great mass of the people desire shk end they will be satisfied with almost any plan ol set tlement that may be adopted. If Congress fail*n effecting an adjustment, they fail in doing that which their constituents expect, and which, as the sworn guardians of the Republic, they must do, if they would avoid the fearful consequences to them selves and the country of an opposite course. 017* Since the defeat of the Compromise Bill, in the Senate every thing is at sea again. Mr. Doug lass has introduced a bill for the admission of Cal- ifornia, and Mr. Foote has offered an amendment fixing its southern boundary at 35 deg. 30 min.— The bill was made the order of the day far yester day. It is said jhat an effort will be made to pass the Compromise Bill in the House. What is to be the result of all these things time only can determine. We hope'for the best. “The Galled Jade Winces!” It appears we have disturbed the equanimity of the Union