ThE 'DAILY / PITTSBURGH . 6-A4:
ESTABLISHED IN 1786.
Vittsburgh 6auttq.
S. RIDDLE & 00.,
ID/TOBB ARD PROPRIETOR'S,
Publication Office No. 84 Fifth Street.
KOENIIIO AND IV=NINO EDITIONS, DAILY.
°OBTAINING THE LATEST NTAV6 UP TO /HI
HOUR OF FOBLIOA.TIO73.
WEDNESDAY MORNING, JUNE 24.
The Situation
Of the exact whereabouts vf the main body
of Lite's army it is ImpOSsible to get any im
amate information. It dues not seem to be
massed In one position, and his designs are
as closely veiled as ever. There would ap
pear to be one corps in the Shenandoah Val
ley, a second in the London .Valley, and a
third somewhere on the upper waters of the
'Rappahannock. It may be that these three
'positions represent three lines of action which
he had projected. Hat this, the second week
of his active campaign, ought to develop fully
the plan he means to attempt to carry out.
We most await that development with what
patience we may invoke to our aid, and guard
ourselves against boioc misled by the exag
gusted stories of fugitivvv, whose fears have
magnified and multiplied whatever they had
to see, without taking time to look at it. We
have to-day news from Harrisburg or I
nc ad
vane in strong force of the rebel army op the
Onmberland Valley, in the direction of that
city. Whether this Is more than a faint, cot
withstanding the explicit statement tint the
entire force of the rebels on this side of the
Potomac" have been drawn together from
their late widely • tcattered move meats to wards
Frederick, Onttysburg, Hancock, klec-ricelle
burg, eta ,we may well question,--f, r the
rebels cannot but know thst large far ea of
New York and New Jrtrtcy trbov.a I..ve boon
assembled at Harrisburg to liar their progress
there, while other routes into the is tetior of
the State are not so obs
As to the story fublishad in the Washing
ton Star, and telegraelied to us in ear Special
dispatehes from that silty, of Leec achy—it
nem to ray no less—being gathered t in the
northern and western purr. of the Shenandoah'
Valley, with the 'TAW of moving westward
oaths Ruse! the fAltimel4,end Ohm Railroad,
to seek a new hese of operations in the direc
tion of Wheeling lied Pll tsburgh, Ulm equally
doubtful and improbable with the ilarrisburg
story. Wo say ths, not without hesitat!on,
for we are aware that on, of the most seinen
palled strategistas in the country, Emil
Sahalk, the author of the •'Campaigns of 1862
and 1863," hes indicted such a movement of
the rebe:s at probable among the events of
this surname', campaign, uni*r oerti.in
tingeneies.
Bat as last:ars stand just now with Lee in,
Virginia, Its w hl hardly feel as he would have
felt last year about such an eaterptise, when
a timid and pedantic general was at the head
of the Army of the Potomme. He knows, and
Mr. &balk knows, that the present com
mander of the. Army of the Potomac is a very
different man to deal with—a men with such
an army as he has, not at all safe to leave in
the rear even CO advance against •, hastily
assembled forms of volunteers, such as wild
alone be called out to resist his progress in
West Virginia or Western Pennsylvania.
As to cavalry expedition., however, there is
every reason to fear that the rebel General
will be able, and will also bewail banned, to
indulge in them to some extent throughout the
whole region indicated above. If we can,
therefore, by prompt measures, such as our
Committee of Publie Safety have recommend
ed, and are proceeding to carry out, make the
valley of thWitonongahaLa a perilous place
for rebel raiders to ride into, as we crudely
can by dOing our duty, we may confidently
lea," all but a part of the cavalry of Liz's
army, to be taken care of by Boom.
Swearing Them.
A hinzfremboro correspondent of the OM
choistl Cosoesercisil mites:
" I have Jut returned from e pleasant visit
to the outposts, a portion fen Jeff. C. Da
vies division occupying thent upon the
Shelbyville pike. Col. ling has a regiment of
Norwegian', or Scandinavians. They are
mostly from, old Cr. known as the Fifteenth
Wis c onsin. Thiry are &splendid body of we diseiplined men, and all speak our language
Scantly. I hoard an amusing anecdote of one
of their captains, who, a short time' slue,
took a lot of rebel prisoners. As the Naive:-
gin:3- captain had them drawn up 4 line, he .
uld to thaw, in broken English ;era& in so
cents very like the German: • Bay, you fel
lers—Jon. pattuants I want you all to
sehweer a luta. It do you goo{ to sohwear
mit de.constitutien. sourear him bee year
ago—now you schemer him. Now ratoliect,
you sehwear loon toot—no d—n nonsense.
Tau sohwear him, and keep him down, and
not puke him up again."
' Romance.
The name of Winona, whit& is used so
often In awning ships, and whieh is now upon
one of the gunboats in the cap; Se derived
from a legend of northern . New Hampshire.
This lepad told as follows:
Winona was a daughter of an Indian chief,
who had rescued from the hands of the sav
ages a traveler by the name of Thornton,
with whom she eloped, and whom she ease
;lntently married. A few years of forest life
.so Marled the husband, that he concluded to
go bai!s into society, and oommunicated that
fact to his wife, who was so overcome by the
,announcement that the killed herself by drink
tag -
taa from the nighuhada berries. Thorn
ton, after performing the last sad rites for his
:devoted wife, removed to Boston, where in the
busy world he hoped to forget this unhappy.
occurrence.
Twenty pars roiled by, when one day a
traveler came to a public house to Winchester,
N. IL, and afar depositing his bags:Aged:aft
toned to a cove ,of cedar, sad was found the
next day, lying by the pate of Winona,
dead.
A Loco ATTSIIPTIIID OLTIOT ACEISTID AT
Laar.—We had the pleasing news yesterdey
that the .blockada off Charleston is perfect.'
The mode in 'think this obleot has been ob•
tatued ie vary cimple, ann is u consonant
with law as It y e pple. Instead of attempt
, tug to capture ise the vessels trying to
run the blockade, our blockaders oa espying
them, poor broadside after broidside Into
them, until they idnk or surrender. This to
the policy which has bent adopted, and
wilt
l
Is bereafter canted out at Charleston.
mill diminish the chanoss of our gallant tars
for getting prise money, bat it will make
,hloakade running a muoh more perilous by:wi
sest than it has heretofore been.
NAY NOZWAT TO Onwooo.--The Mileage
Post, of the 16th, rays: ' , The Norwegian
brig Sinipum whose arrival at this port last
summer mused suit a sensation, Is again on
her way, and will arrive hers, direst from
Norway, in about ten days. She kings one
jbundrad and sixty paueagetz. Aocompasy
big her is another vessel, with passengers, and
a sloop with a cargo of herrings, eta. The
little teat entered the Bt. 111111120 0 a wools
ago last Banda', and probably will Wile
bare La about throe weeks from Quebee,"
ELDIII, not • million miles from
.Appleton, Wis., prom:hide sermon some time
&Moe, when he made the following oomparlson
in "dissecting" the Mien z "The soul of the
mien is so shriveled that it would have mere
room to play in a grainy,/ mustard sea than a
bullfrog is Logo ifichlguu.
Another Brillint t Cavalry Fight Near
Middleburg.
In a letter from Mr. 601111.92 0 correspondent
of the New Tor) Tirceaiwt itten on Saturday,
the Both, from " the headquarters of the army
of the Petcmne"—a place which does not at
present admit of a topographical description—
we find the following amount of another cav
alry fight, which in gallantry, if not in other
respects, seem quite equal to the fight of
Wednesday at A die
The brilliant affair at Aldie on the 17th was
followed yesterday, the 19th, by another, near
Middleburg, General Gregg's division being
again engaged, with maim equally as grati
fying as heretoicre General Gregg reports
very briefly to-nik,ht that he attached, and,
after a severe fight, drove the enemy from the
field beyond Middleburg, capturing one hun
dred prisoners, the rebels leaving their dead
and wounded on the field. Fall particulars I
expect everymoment,
On the everling of the 17th, Col: Duffle, with
a portion (275 men) of the First Rhode Island
cavalry, was ordered to pass through Thor
oughfare Gap,and push ,reconnoissance north
ward to Middleburg. Col. Duffle plastid
through, meeting with but slight resistance,
• brigade of retail cavalry falling back to the
southward, as be pushed northward. He ar
rived atididdleburg picking up a few prison
ers on the way, and capturing at that point
the rear guard of one of Stuart's brigades,
which bad been throughty whipped by Gregg
during the afternoon. At Middleburg, Col.
D4ftle encamped for the night, buf soon dis
covered that ho was between two large bodies
of the enemy, and in a fair way of bting, Bur
roloded and oapturod. He therefore attack
ed the enemy.lthe fight t.,king place mainly
in the town.
The rebels appeared on every side in large
ly superior fore'. Col. Duffle barricaded the
streets, dismounted his mcn and fought on
toot for several holm. Finally,seeing escape
almost hopeless, he divided hie small com
mand into tiro parts, and told them to oat
their way mires best they could. He tea one
party bluiself, and brought out twenty-eight
men. Some seventy more have reported to
lien Pleatantou, and more are constantly
e.tning to. Probably nearly all escaped
through the wo,io, and will tarn up in a day
or two. Col. Duffle says he had nearly three
hundred prisoners, whom he was obliged to
abandon.
The Rebels at Chamberzburg--A
Sketch of a Bald.
A letter from Chambersburg thus speaks of
the raid into that plate :
By th .o told the farmers have lost nearly
all. their barren A building in Greencastle
containing governm-nt hay was burned; our
°Watts compelled to part with goods, to the
amount probably tf $3 000, In exchange for
worthless Confederate scrip; grain and clover
fields laid vatic.
Our copperhead friends attempted to Irian-'
gusts thetntticea tato the favor of their
Southern friend'', but invariably met with
cold esufort. Their treason to the North: ,
was denounced by the rebels. Gen. Jenkins . l
remarked to *one of them that "if he had i
bran President Lincoln he would have hang-
Vallindighstm a year ago; that be was a
traitor, and she South did not want our rub
bish " To the honor of our State autheri
nes, we state that they have shown'commend
able zeal for our safety, by throning up en
tratchmente at Harrieburg, leaving oar com
=malty telake career Itself:
Trustworthy persons ran the Rebel pickets,
and conveyed information of the strength of
the rebelei - and had 2,000 men been sent
against them, they could have been defeated.
Why It was not done the public hero a right
to know. Judging from the panto that pre
vailed at *Harrisburg, we are assured that
Gen. Jenkins, wlth.his 2,000 cutthroats could
Dave captured the capital of Pennayranis.
Our citizens were powerless to prevent this
raid. We had het • few arms fit for the emer
gency, and no ammunition. We were as
sured, by all tiro information we could obtain, '
that the approaching rebel fora: was 5,000
cavalry and trom 15,000 to 50,000 infantry,
That the infantry really were heading this
way we have reason to believe ir correct, and
that they will repeat the effort of invasion we
also feel tooted, unless something Is done to
prevent it. May we not hope that this are
na. to the capital of our State will be at once
placed in a State of defence.
Gen. Jenkins declared the intention of the
rebel armies to carry devastation into the
North. Said he, "Let pent armies take pos
session of the Southern States and tittles ;
you have devastated them—laid them waste.
We intend carrying the war into your midst,
and treat you aa you have treated us."
A inegtacetol Act.
Ede, Gazette : At a meeting of the dray
mon, held on Saturday, it was resolved that,
In oonitcon with the rest of our fellow eitlzons,
we should devote a portion of oar time in
working on the fortifications for the defenso of
our hakes. In pursuance of this notion, a
very large Anther of the dray men, all of
whom may het:laud as able.bolled, prepared
to go to work on. Monday. Among these woe
Jame, Ball, in the employ of Messrs. Ma-
Oullough & Co., Liberty street. He Informed
his employers of his intention, en Saturday,
mania Monday morning he was told that his
sotolitilltonla Soib6 asotlg any longsr at
the Warehouse. In other wards, he was di,
charged banns' he had agreed to work for •
few days on. the intreitohmeete.
I think it bat propos,ationits. Bator's, that
yonaleitild Ore thielsehlielty in.your paper,
that the loyal people of Pittsburgh may have
an opts:nisi:thy to condo . = the wit as it de-
Mr. . Ben's latorest, in datendiag the
city is Int iniall compared to that of the
I
wealthy arm in Whose employ hei‘eraa, and
their candaof.in diSohargiug him was not
only unpattiotio, but very mean and disgrace-
W. F.
SKIGILATION.-A letter
from near Omaha City, Nebraska, to the MU
'ankle New, we:
There aro/ nt il e lumdred wagon/ going thro'
to the 4titidi. Thor. is also a government
sport otuttelinitdred cavalry going through
with' thaia.: The roads are novessii with wag
ons the most of the tinos: somegoing m ike
Peak, and other; to; ataission - T
California and Vases: Afoot of the teams
now Amax tem= IA horse train, consisting
of. about , tWilvo 'hundred wagon', is about
three bandrird tulles ahead.
Tea Women or EAST Turszsssa.—The
woman of East Tennenee are full of faith In
the talon cause. :tangoes report that the
matrons =design the girls to ail that motion
willatanti4M o to s theAseas all they ask is
armi:catid:sinmailtion, - -tmid they-will fight
their own battles. It Is said that three Union
women recently Mod two rebel. with •
pitchfork and sods, and weanded the third:
Tue slaightor of the negro troops by the
rebels in the battle at DUiliken's Bend, has
induced Gen. Grant to bane an order dealer
lag that, hereafter, should any soldier, wheth
er white or black, wearing the uniforre of a
United Wefts soldier, N , capte and aeon
tad, reta li atory measure wilt be adopted by
him, and rebel soldiers In his hands will be
inland in like maser.
Ae OLD Wit.t.l—ln • cue which came before
the Bones of LOrde on the 21st ultimo, the
will of Itiohard I. was produced to evidence,
and It was stated to cantata the earliest known
autograph of any of the kings of England.
The royal signature was a ems, followed by
the words "La Roy."
FINE IPANSI .
II AND LIN= num,
In choke onion and 'tyke, TRIMMED PALK and
811ASIIII MB, lowestiplasc
CWIO3, PlAOHtlei AI 00
Awn Art tainaTioula.rtura Orrics,
00rasr G and 82d stream
Wishlngpte, D. 0., Jane 81b, 1 863.
Unita ' 888 SOL D AT AUCTION, on
y T wigam's, thealiso otAos. inn, at the
..lbral /Mr Oberratm , • late - '.'- a•Llto•za
the s
&ND IllULDfs, tenerty of the United litotes.
Terms camb. b Oliorlsosos feed&
Bele to commenoe at 10 o'efo.la a. m. •
0. & SWAINS,
GIRL A. Q. 11., V.I. A.
PITTSBURGH, WEDNESDAY MORNING, JUNE 24, 1863.
OFFICIAL.
LAWS OF TEE UNITED STATES,
Passed at the Third Sesrion of the Thirty
seventh Congress.
[Pante—No. 53.)
AR Act' to amend an act entitled "An act
to provide internal reveEue to support
the Government and pay interest on
the public debt," approved July first,
eighteen hundred and sixty-two, and for
other purposes.
Be it enacted by the Senate and !louse of
Representatives of the United States of Amer
ica in Congress assembled, That " An act to
provide internal revenue to support the
tioybrnment and pay interest on the public
debt," approved July first, eighteen hun
dred and sixty-two, be and the same hereby
is amended as hereinafter set forth, namely :
That 'whenever any written notice, or
other instrument in writing, is required,
the same shall be lawful if written or part
ly written and printed.
- That section eleven be and hereby is
amended so as to authorize assistant asses
sore to perform ony dutiesdherein imposed
upon assessors.
That section nineteen be so amended
that the deputy collector, as well ad the
collector, may perform all the duties re
quired of the said collector in the said sec
tion; and any notice required by said sec
tion to persons who neglect to pay their
taxes may be sent by mail or left at the
dwellings or usual places of business of
such persons, if any they have, written or
printed, and said notice shall elate the.
amount of only or tax for which such per
sons are liable, including the ten per cen
turn additional, as provided for in said sec
tion, demanding payment of the same; and
with respect to all such duties or taxes as
are not included in the annual lists as pro•
vided for in said section, and all taxes and
diities the collection of which Is not other
wise provided for in said act, it shall be
the duty of each collector in person or by
deputy to demand payment therefor, in the
manner provided, within ten days from and
after the expiration of the time within
which such duty or tax should have been
paid; and any copy of distraint Omit be
left at the dwelling or usual place of boob.
ness of the owner or possessor of the prop
erty distrained: Provided, That such spe
cial demand shall not be necessary, in
respect to taxes assessed by section seven
ty-seven of said act.
That section twenty-eight be and hereby
is amended by striking out the words
"forfeit and pay the sum of five hundred
dollars," and inserting in . lion thereof
" upon conviction thereof by a court of com
petent jurisdiction, forfeit and pay the sum
pi' five hundred' dollars, or be imprisoned
for a term not exceeding two year; at the
discretion of the court."
Tnat section forty-three be amended by
Striking out the following words : "and
any person who shall weeny cask or pack
age so marked, for the purpose of selling
spirits of a quality different from that to
inspected, shall be subject to a like penalty
fur each cask or package so used," and in
serting in lien thereof "and any person
who shall fraudulently use any cask or
package so marked for the purpose of sell
ing any other spirits than that se inspett
ed, or for selling spirits of a quality or
quantity different from that so inspected,
shall he subject to a like penalty, as provi
ded, for each cask or package so used."
That section forty-tour be and hereby is
amended, by striking out the words " tobe
contiguous to such distillery."
That section fifty-fire be and hereby is
amended by Inserting after the words
“ shalt not be paid at the time of renderin
the account of the same as herein required,"
the words "or at the time when they shell
have become payable."
That section sixty-four be and hereby is
so amended, "That no license shall be re
quired of an attorney having taken out a
license as such in consequence of being
employed to purchase, rent, or sell real es
tate, or to collect rent thereon for others in
the ordinary course of business;' in para
graph number sixteen ty inserting after
the word "taverns, the words "or eating
houses ;" by adding to paragraph number
twenty-eight the following words: "Nor
shall apothecaries who have taken out all•
cense as such be required to take out a li
cense as retail dealers in liquors in conse
quence of selling alcohol;'and in para
graph number twenty-nine by inserting
after the word "merchandise,' "or who
shall mannfaotdre by hand or.machinery,
(or any other person, or persona goods,
wares, or merchandise."
That section sixty-four be and hereby is
further amended by adding, at the end
thereof, the following paragraphs: •
"Thirty-four. Architects and civil en
gineers shall pay ten dollars for eaCh li
cense. Every person whose business is to
plan, design, or superintend the construe
non of buildings, or ships, or of roads, or
bridgm.or . oarials, or railroads, shall be re
gardedratrAlOarehitect and civil engineer
under thirifdtf Provided. That this shall
not include a practical carpenter who la
bors on a building.
"Thirty-five. Builders and contractors
shall pay twenty-five dollars for each
sense. Every person whose business it is
to construct buildings, or ships, or bridges,
or canals, or railroads, by contract, shall
bo regarded as a builder and contractor
under this act: Provided, That no license
shall be required from any person whose
building contracts do not exceed two thou- 1 ,
sand five hundred dollars in any one year.
"Thirty-six.. Stallions and jacks, own-
ers of, shall pay ten dollars for each license.
Every person who keeps, a male:horse or a
jackass for the use of mare; requiring or
receiving pay therefor, dual be required to
take out a license under tide not, which
shall contain a brief description of the an
imal, its age, and. place or places where
used or to bo used: Provided, That all ac
counts, notes, or demands, for the use of
any such horse or jack without anomie, as
aforesaid, shall be Invalid and of no force
in any court of law or equity.
"Thirty-seven. Lottery ticket dealers
shall pay one thousand dollars for each H
MSO. Every person, association, firm, or
corporation who shall make, sell, or offer
to sell lottery tickets or fractional parts
thereof, or any token, certificate or device
representing or intended to represent a lot
tery tiekvt or any fractional part there
of; or anypolicy of numbers in any lottery,
or shall manage any lottery or prepare
schemes of lotteries, or superintend the
drawing of any lottery, shall be deemed a
lotterrticket dealer under this act.
"Thirty-eight. Insulates agents shall
pay ten dollars for each license. Any per
son who shall act as agent of any fire, ma
rine, life, mutual, or other lament:seem
patty, or companies, shall be regarded as
an insurance agent under this act: Provid
ed, That no license shall be required of any
insurance agent or broker whose receipts,
as such agent, axe less than the sum of six
hundred dollars in any one year.
..Thirty-nine. Butchers shall pay ten
dollars for each license. Every person
whose business it is to sell butobers' meat
at retail, shall be regarded as a butcher
under this e,ct: Provided, That no butcher
having taken out a license and paid ten
dollars therefor, shall be required to take
one a license as retail dealer on amount
of selling other articles at the same store,
stall, or premises: Provided further, That
butchers who retail butchers' meat exclu
sively from a cart or wagon, by themselves
1 or 'goats, shall be required to , pay five
dollara-oali for each license,any-existing
law to the contrary notwitbstinding;and
Wing taken out a licence therefor shall
No. 17 /Mb dro4.
not be required to take out a license as a
pedlar for retailing butchers' meat as afore
said: Provided further, That no license
shall be required of a butcher whose annu
al sales do not exceed one thousand dollars.
"Forty. Retail dealers shall pay ton
dollars for each license. Every person
whose business or occupation it is to Bell or
offer for sale any goods, wares, or merchan
dise of foreign or domestic production, not
including wines, spirituous or maltliqdors,
but not excludin g- drugs, medicines, cigars,
snuff, or tobacco, and whose annual sales
exceed ono thousend, and do not exceed
twenty-five thousand dollars, shall be re
garded as a retail dealer under this act.
"Forty-one. Wholesale dealers, whose
annual sales do not exceed fifty thousand
dollars, shall pay twenty•five dollars for
each license; if exceeding fifty thousand
and not exceeding one hundred thousand
dollars, shall pay fifty dollars for each
license; exceeding one hundred thousand
and not exceeding five hundred thousand
dollars, shall pay' two hundred dollars
for each license; exceeding five hun
dred thousand and not exceeding one
million dollars, ellen paythree hundred
dollars for each lieense; exceeding one
million and not exceeding two million dol
lars, shall pay five hundred dollars for
each license; exceeding two millions of
dollars, shall pay two hundred and fifty
dollars for every million of dollars in
excess of two millions of dollars, in addi
tion to the five hundred dollars. Every
parson shall be regarded as a wholesale
dealer under this act whose business or oc
cupation it is to sell, or offer to sell any
goods, wares, or merchandise of foreign or
domestic production, not inoludiag distill
ed spirits, fermentedliquors or wines, but
not excluding drugs, medicines, cigars,
snuff, or tobacco, whose aunual soles ex
ceed twenty-five thousand dollars: and the
license required by any wholesale dealer
shall not be for a less amount than his sales
for the previous year, unless he has made
or proposes to Teske come change In his
business that wilt obviously reduce the
amount of his annual sales; nor shall any
License as wholesale dealer allow any such
penult to act as a commercial broker; Pro
vided, That any license understated may
be again assessed.
Forty. two. ili holeeale dealers in liquors
shall pay for each license the amount re
quired in this act for license to wholesale
dealers. Every person other than the dis
tiller or brewer who Sinai sell or offer for
sale any distilled spirits, fermented liquors,
and wines of all hinds, in quantities of
more than three gallons at one time, or
whose annual sales 'loll exceed twenty
five thousand dollars, *hall take out a li
cense as a wholesale dealer in liquors.
"Forty-three. Retaill dealers in liquors
shall pay twenty dolleirs for each license.
Every person other tltact a distiller or
brewer who shall sell, or offer for sale any
distilled spirits,-fermented liquors, or wine
of any description, in iinantities of three
gallons or less, and whose annual sales
do not exceed twenty-five thousand dollars,
shall be regarded as a /road dealer in li
quors under this law; but nothing herein
contained shall authorize the sale of any
spirits,, liquors; wines, lot malt liquors to
be drank on the premieter Provided, That
no person licensed to keep a hotel, inn, or
tavern shall be aPowed o sell any liquors
to be taken off the pre s ea, and no person
licensed to keep an e ing-house shall be
altowed to sell epirituo or vinous liipiors.
And no person who has, aken out a license
to keep a hotel, ion, taveraor eating-house
shall be required to t oke out a license as a
tobacconist became °tany tobacco or cigars
furnished in the ususlecourse of business
as the keeper of a hotel, inn, tavern or eat
ing beuse.
That sectioa seventy-live be and hereby
Is amended, by ineerting after the words
"Provided, That vi bite lead, oxide of zinc,
and sulphate of boxy tee," the words "and
paints, and painters' colors;" by inserting •
before the words 'on lard oil," and at
tached to the next preceding senteate, as
follows: "and . all duties or taxes on coal
mined,,atail delivered by coal operators at
the mines on contracts made prior to July
first, eighteen hundred and sixty-two, shall
bo paid by the purchaser thereof," bystrik•
tog out the following words: "on sugar,
refined, whether loaf, lure f, granulated or
pulverized, two mills per pound; on sugar'
refined, or made from molasses, syrup of
molasses, melado, or concentrated melado,
two mills per pound," and inserting In lieu
thereof as follows: "sugar refiners shall
pay one and one-half of'one per cent on
the gross amount of the 8010 of all the
products of their manufactories: Eravided,
That every pereon shall be regarded as a
sugar refiner under this act whose business
it is to advance the quality and value of
sugar - by melting and recrystalizationor by
liquoring, cloying, or other washing proess,
or by any other chemi:cal or mechanical
means, or who shall aft the quality or
value of molasses and . noentrated molas
ses, melado or mince trated melado, by
boiling or ether procev;" and by insert
log, in lien of any other duties, or rates - of
duty, on the artioles hereinafter enume
rated in this section, or provisions existing
in relation thereto, the following:
"On marine engines, three per centnm
ad valorem:
"On rivets, exceeding one-feurth of one
inch in diameter, nuts, wrought, railroad
chairs, bolts, and horseshoes, two dollars
' per ton: P rovided, That Where a duty upon
the iron from which said articles' shall have
been made has been actually paid, an ad
-1 &Lionel duty only shall be paid of fifty
cents per Mn.
, On rolled brass, copper, and yellow
sheathing metal, in roils or sheets, one per
1 couture ad valorem.
"On sails, -tents, shades, awnings, and
bags, made of cotton, flax, or hemp, or part
of either, Or other materials, three per can
tum ad valorem: Provided, That the sew
ing of serifs, [sails] tents, shades, awnings,
carpets, and bags, the materials whereof
belonged to the employer, shall be exem pt
from duty, where the cloth or material
from h
s sh
which e ab
they su are made was imported.
j e a t
to and paid a duty.
"On tobacco, cairendish, plug, t wist, fine
out, and manufactured of all descriptions,
(not inobiding snuff, cigars, and smoking
tobacco, prepared with all the stems In or
made exclusively of stems) fifteen tents pertpound.
"On smoking tobacco prepared with all
the stems in, and on smoking tobacco made
exclusively of stems, five cents per Wind.
"On snuff manufactured of tobacco,
on
gEOror3undtrde,mdrys' or
fanmysubstitute of tobac co,
damp, of all descriptions,
,twenty dents per pound.
"On mineral or medicinal waters, or
waters from springs impregnated with
minerals, one cent for each bottle contain
ing not more than one quart; when con
taining more than one quart, two cents for
-each bottle.
"Tailors, boot andehoemakersi
milliners
and dress-makers, making clothing or ar
ticles of dress for m
order en's, women's, or chit
to as custom - work,
d an re d n'
Bn;:rori sale generally, shall, to the
*mount of one thousand dollars, be exempt
from duty, and for any excess beyond the
amount , of one
thousand dollars shall pay a
duty of one per oentum ad valorem. •
"On , umbrellas 1 I d parasols, made of
mitten; silk,' or other material, three per
cent= titivolorem.
"Ott all-ships, bar ass, brigs, schooners,
-sleeps, sailboats, stela boats, (not,' lialud
ing the,engine,) canal boats, and stroller
mule tor vilnr craft 'hereafter bulkinide;
.or tionistrnetedi ,tic per omit, --- ; --- ; ,
9, 11 . sugar ,olundy_rlakt all nonfaot4oaaly
I mad. wholly ar,l9, PirOif sigarotalned at,
Iburi•ea.esata porrwl.ll.vr law two:o94a.
per pouttd; when valued at exceeding boar-
teen cen ts and not exceeding forty cents
per pound, three cents per pound; when
valued at exceeding forty cents per pound,
or when sold otherwise than by the pound,
five per contain ad valorem.
"Oa all gold leaf fifteen cents per pack,
containing not more than twenty books of
twenty-Sve leaves each.
"On castings of iron, exceeding ten
pounds in weight fur each casting, not oth
erwise provided for in this act, or in the
act to which this act is an amendment, one
dollar and fifty cents per ton: Provided,
That there shall be deducted from duties
assessed upon railroad care any duties
which may have been assessed and paid
upon oar wheels - under the provisions of
this act.
"On clack and , time pieces, and on olook
movements when - sold without being cased,
three per cent= ad valorem."
That section seventy-seven be and here
by is amended, by requiring the taxes pro
vided for in that section to be levied, col
lected and paid annually, by any person
or persons owning, possessing, or keeping.
any carriage, yacht, plate, or billiard ta
ble; by inserting in the first paragraph of
Schedule A, after the words "kept for use,"
the words "for hire or for paesengers;' and
by exempting from duty plate belonging
to religious societies.
That section seventy-eight be and hereby
is amended, by reducing the duty so that
on horned cattle slaughtered the duty ehall
be twenty cents per head, on sheep and
lambs slaughtered the duty shall be three
cents per head, and on hogs slaughtered,
exceeding one hundred pounds in - weight,
without regard to age, sixnents each, and no
duty shall be charged on hogs slaughtered ;
of less weight; and the cattle, hogs and
sheep slaughtered by any person for his or 1
her own consumption, not exceeding six
of each, shall be exempt from duty.
That section ninety-one be amended by
striking out the word "gas" wherever it
occurs, and by striking out the words "or
on any articles manufactured" after the
word "advertisements."
That section ninety-three be amended so
that in case of neglect or refusal to make
the returns referred to in said section, the
proceedings thereafter for the assessment
and collection of the duty shall be in the
same manner as provided for in other cases
of neglect.
That section ninety-nine be amended by
striking ont the words " ninety-three"
preceding the words "of this act," andin
serting "ninety-eight."
Teat section one hundred and two be and
hereby is amended, by striking out the
words "thereupon allow and deduct from,"
and inserting in lieu thereof the words "al
low upon;" by striking out the words "add
ed to the 0111011111, after deducting the allow
ance of per centum as aforesaid," and
inserting in lieu thereof the words "paid
by the purchaser of such stamped paper,
vellum, or parchment;" and by striking
out the word .' discount; and inserting in
lieu thereof the word "commission."
That eection one hundred and twelve be
and hereby is amended by inserting after
the word "district," where it first occur:,
as follows: "of which the deceased person
was is resident;” and by inserting after the
word "district," where it next occurs, as
fellows: "of which the-deceased person was
a resident." I
Sec. 2. And be it further enacted, That
on and after the first day of May, eighteen
hundred and sixty three, no person or per
sons, association, firm, or corporation, shall
make, sell, or oiler for sale, or dispose of
auy lottery ticket, or fractional part there
of,or any policy of numbers many lottery or
t
any oken, oeruficate, or dee ice representing
or i tended to represent the holder, or any
oth r person or per one as entitled or to be
ant tied in any lottery, lottery 'scheme, or
ga e of hazard or chance to ha drawn, to
an prize or share or part of a prize, or
• any sum" or part or share of any sum of
money, or other article of value, or any
fractional part thereof, without affixing
thereto au adhesive stamp or stamps de
noting the duty imposed by this act, and
in default thereof shall incur a penalty of
fifty dollars for each and everioffance; and
nu prize or part of a prize drawn to or by
any ticket, or fractional part thereof, token,.
certificate,, or device as aforesaid, and no
sum of money or thing of value made pay
able or deliverable upon any stake or in
vestment or rick in, or upon any policy of
numbers, shall be demanded or recovered
by any legal proceedings or otherwise,
without the ticket or fractional part there
of, or policy of numbers, token, certificate,
or device, shall have been duly stamped at
the time of the making Bale or delivery or
disposal thereof: Provided, That in addi
tion to all other penalties and forfeitures
now imposed by law for the evasion of
stamp duties, any person who shall pur
chase, obtain; or receive any lottery ticket,
or fractional part thereof, or any token ;
certificate, or device representing or in
tended to represent a lottery ticket, or
I fractional part thereof, or any policy of
numbers, without first having thereon the
stamp imposed by this act, may recover
from the person of whom the same was pur•
chased, obtained, or received, at any time
within three years thereafter, before any
court of competent jurisdiction, a Bum equal
to twice the amount paid.for such ticket, or.
fractional part thereof, token, certificate, or
device, or staked or invested in ar upon any
policy of numbers as aforetaid, with just
anti legal costs: Provided further, That
the stamp duty herein provided shall be,
classed in the act to winch this act ie an
amendment under schedule B, as follows,:
to wit:
"Lottery tickets, fractional parts of lot
tery tickets, policies of numbers in lotteries,
tokens, certificates, or devices in any form,
representing the bolder, or any person or
persons, as entitled, or to be entitled, in
any lottery, scheme, or game of hazard or
chance, hereafter to be drawn, to any prize
or portion of a prize or slam of money, or
share thereof, or other article of drain, or
any portion or share thereof,. when such
ticket, fractional part of a ticket, policy of
numbers, token, certificate, or device, shall_
not exceed one dollar in the amount risk
ed,-
or in the retail price thereof i fifty cents;
(6A) when such ticket, fractional part of
a ucket, policy, token, certificate, or ,de
vice, shell exceed one dollar in the amount
risked, or In the retail pride thereof, then
for each and every dollar, or fractional part
thereof, over andabove onedollsr, as before
mentioned, an additional Ally cents, (500.
Provided, however, That no stamp duty
herein provided for shall be construed to
authorise any lottery, or the sale of any
lottery, or the sale of any lottery tickets,
tokens, or certificates, representing shares
or fractional parts of shares therein, with
in any State or Territory of the United.
States in whioh lotteries or the sale of lot
tery tickets is or shall be specially prohib
ited by the laws thereof, or in violation of
the laws of any State or Territory; and
nothing in this act shall be _held , or con
strued so as to prevent the several -States,
within the limits thereof, trent platting a
duty, tax, or license, for State purposes,'
on any sale of lottery on which tt duty is,
required to be paid by this act." : ,
Sea anypets . person or .persons, i fi her rin,, en com acte p 4 any T , ls.
or
corporation, who shall issue-tickets or con
•trsote of insurance.. against fatal or, non,
fatal_ injury to persons while traveling_ by
land or water, &Wail:pay a duty or-one per
cent= an the gross amount, of all the re-
Ceipts for such insurance,, and shall be stab.
jettlitt - iir the liroililepis and regulations
of existing law applicable Onside, on relfrt
don to ineuranoe crimpiniest -. Proviebi,
That no stamp duty'shairbe required upon.,
:dikes or oontrooto of insursactii as afore-
VOLT
said, when limited to fatal or non-fatill in
jury to persons while traveling.
Section 4. And be it fortherenaeted, That
all contracts for the purchase or sale of gold
or giver coin, or bullion, and all contracts
for the loan of money or currency secured
by pledge or deposit or other disposition of
gold or silver coin of the United States, it
to be performed after a period exceeding
three days, shall be in writing or printed
and signed by the parties or their agents
or attorneys; and shall have one or more_
adhesive stamps, as provided in the act to
which this is an amendment, equal in
amount to one-half of one per centum, and
interest at the rate of six per centum per
annum on the amount so loaned, pledged,
or deposited. And if.any such loan, pledge,
or deposit, made for a period not exceeding
three days, shall be renewed or in any way
extended for any time whatever, said loan,
pledge, or deposit, shall be subject to the
duty imposed on loans exceeding three days.
And no loan of currency or money on the
security of gold or eilvercoin of the United
States as aforesaid or of any certificate or
.other evidence of deposit payable in gold
or silver coin shall be made exceeding in
amount the par value of the coin pledged
or deposited as security; and any suoh loan,
so made or attempted to be made shall bej
utterly void: Provided, That if gild or'.
silver coin be loaned it its par value, it,
shall be subject only to the duty imposed
on other loans: Provided, however, That
nothing herein contained shall apply to
any transactions by or with the Govern
ment of the United States.
Section 6. And be it further enacted,
That all contracts, loans or sake of gold
and silver coin and bullion, not made in
accordance with this act, shall be wholly
and absolutely void; and, in addition to
the penalties provided in the act to which
this is an amendment, any party to .said
°outrun may, at anytime within one year
from *the date of the contract, bring snit
before any court of competent jurisdiction
to recover back, for his own use and bene-
fit, the money paid on any contract not
made in accordance with this act.
Section 6. And be it further enacted,
That section one hundred and ten be and
hereby is amended as follows: "Any mem
orandum, check, receipt, or other written
or printed evidence of an anount of money
to be paid on demand, or at a time desig-.
natal, shall be considered as a promissory
note within the meauing of that section,
and shall be stamped accordingly; and that
Schedule B, following said section, - tie and
is hereby amended so that any inland bill
of exchange, draft, or order for the pay
ment of any sun. of money exceeding twen
ty dollars, otherwise than at eight or on
demand, and any promissory note shall
(in lieu of the duties prescribed in Sche
dule B,) have a stamp •ar stamps affixed
thereon denoting a duty, upon every lam.
of two hundred dollars or any tractional part
thereof, if payable on demand or at any
time not . exceeding thirty-three days in
cluding the grace from the date or eight,
of one cent, (01.)
If payable at any _time not lees than
thirty-three days es aforesaid, and not ex
ceeding sixty- three days, including the
grace, from date or sight, of two,-cente,
(02 ) _
If payable at any time not lees than
sixty-three days, as aforesaid, and not ex
ceeding ninety-three days, including the
grace, from date or eight, of three cents,
(03 )
If payable at. any time not less than
ninety-three days, as itforesaid, and not
exceeding four months from date or eight
and grace, of four cents, (04.) •
It payable at any time not less than four
months, as aforesaid, and not exceeding
six months from data or sight or grace, of
six cents, (06.)
If payable at any time exceeding six
months from date or sight and grace, of ten
cents, (10.)
And that Schedule B, following section
one hundred and ten, be 11114 i 9 hereby far
ther amended, so that the stamp duty on
certificates of any other description than
those specified in said schedule, in lieu of
ten cents as therein 'prescribed, shall be
five cents, (05.)
On passage tickets by any vessel from a
port of the United States to a foreign port,
costing thirty dollars or lees, fitly cents,
(60.)
On any power of attorney for the sale or
transfer of any scrip or certificate of profits
or memorandum, showing an interest in the
profits or accumulations of any corporation
or association, if for a sum not exceeding
fifty dollars, ten cents, (10.)
Ott any policy of insurance or • other in
strument, by whatever name the same shall
be called,' by' which insurance shall be
made or renewed upon the property of any
description, whether against perils by sea
or by fire, or other peril of any kind, made
by, any insurance company or its agents,
or by any other company or persons in
which the premium or assessment shall not
exceed ten dollen, ten cents, (10 )
On any bill of sale by which any ship or
Teasel, Cr Any part thereof, shah be con
veyed to or vested in any other person or
persons when the ',taxation „ shall not
exceed five hundred dollars, there shall be
affixed a stamp or stamps dei. , ting a duty
of twenty-five cents, (25.)
If the consideration exceeds five hundred
and does not exceed ono thousand dollars,
the duty shall be fifty cents, (50.)
If the consideration exceeds one thous
and dollars, for each and every. additional
amount of. one thousand dollars, or any
fractional part thereof, in excess of one
thousand dollars, the duty in addition shall
be fifty cents, (541)
An each and every assignment or trans
fer of a mortgage, lease, or policy or insu
rance, a stamp duty shall be paid equal
to that imposed on the original instrument.
Any power of attorney, conveyance, or
document any kind made, or purport
ing to be inide, in any foreign'conntry to
be used in the - United States shall pay the
same ditty - as is required by law on similar
instruments or documente when made or
issued in the United States, and the party
to whom the same is issued or by whom it is
to be used, shall, before, using the
.same,
affix thereon the stamp or stamps indicat
ing the duty required.
• Any mortgage or personal bond for the
payment of money, for as security for the
payment of any definite or certain sum of
money, in lien of the duties impaired" as pre-
scribed in Schedule B following the one
hundred and_ tenth sectioni shall have .a
stamp:or stamps affixed thereat denoting*
duty upon every sum of two hundred dollare;
or any fractional part thereof, of ten cents;
{10.).
No conveyance; deed, -xdortgage, or wri
ting,whereby
*my lands,, tenements, realty or
otherproper tyshill be told, granted, assign
ed; or otherwise rionveyed,Or shall be made
as security for the -payment of any num
of money, shall be required to pays stamp
duty of mere than the sum of one thousind
dollars, -any - thing to the contrary netwith-
I
No stamp duty shall be . reqUired on power
era of -attorney or any other piper relating
to appliditions- for bountlei, arrearages of
paq, or pensions, or to the receipt thereof
from time to times. Or indemnity awarded,
for depredations and 'injurer by certain
bands of Sioux In lane;' nor on any war
rant of =attorney , aeoomperiying a Wad or
-WO* What:enoh bend or , nour shall have
riffiled thereto the stamp or . sfewipederibt
int the duty reqUireiftemewhenever any
bond-- orwete-shaikbe - secured by , a wort;
oga Imo aim stab* duty *BMUS& required
to WO/Widow iinelipspere , Frovided, - Thai
Aheritaurir dirt tolabitUthereoefe,ukhigh!
sit sate required far iailianiatasi or
*Ma d ;heap; abi cia'isertgliskiii!Of timt.
RWD!!
E LXXVI---NO. 190
measurement or weight of animals, wood,
coal, or other articles; nor on deposits)
notes to mutual insurance companies .for
insurance, upon such policies subject to
stamp duties have been or are to be issued;
nor on any certificate of the record of a
deed or other instrument , in writing, or of
the solatowledgtnent or proof thereof by at
testing witnesses.
The duty or stamps required for trans
portation by express companies and others
s hereby repealed, and snob transporta
tion shall be exempt from stamp duty.
That the stamp duty on a contract or
agreement for the charter of any ship, or
vessel, or steamer, as now provided for in
Schedule B, or any letter, memorandum,
or other writing between the captain, mas
ter, or owner, or person acting , as agent of
any ship, or vessel, or steamer, and any
other person or persons for relating to the
charter of such ship, or vessel, or steamer,
if the registered tonnage of such ship, or
vessel, or steamer does not exceed one hun
dred and fifty tons, shall be one dotter,
($ l .) -
Exceeding one hundred and fifty tons
and not exceeding three hundred tons, three
dollars, ($3.)
Exceeding three hundred tons and not
exceeding six hundred tons, five dollars,
($ 6 .)
Exceeding six hundred tons, ten dollars,
($10.)
Sea. 7. And be it further enacted, That ,
the Commissioner of internal Revenue be
and he is hereby authorized to prescribe
such method for the cancellation of stamps
as a substitute for or in addition to the
r.
method now prescribed by law as he may
deem expedient and effectual. And he is
further authorized in his discretion to make
the application of such method imperative 1
upon tile manufacturers of_proprietary ar
ticles, and upon stamps of - a nominal value
exceeding twenty-five cents each.
Sec. 8. And be it further enacted, That
on and after the passage of this act, any
person or persons owning or possessing,
or having the care or management of any
.C111:1111 company or 03611111 navigation or slack
water corporation, or turnpike companies,
being indebted for any sum or sums of
money for which bonds or other evidences
of indebtedness have been issued, payable
in one or more years after date, upon which
interest is or shall be stipulated tobe paid,
or coupons representing the interest, shall
be or shall have been issued to be paid ;
and all dividends in scrip or money, or
sums of money -hereafter declared due or
payable to stockholders of any canal
.navi
gation, or slach-water or turnpike compa
ny, as part of the earnings, profile, or gains
of said companies, shall he - Subject to and
pay a duty of three per centum on the •
amount of all such interest, or coupons, or
dividends, whenever the same shall be paid;
and said canal companies or canal neviga
tiou, or slack-water corporations, or turn
pike companies, or any person or persons
owning, possessing, or having the care
or management of any canal company, or
canal navigation or Black-water corpora
tion, or turnpike company, are hereby au
thorized and required to deduct and with
hold from all payments made to any per
eon persons, or party, after the first day
of per
eon,
as aforesaid, on account of any in
terest, or coupons, or dividends due and
payable, as aforesaid, the said duty or sum
of three per centum ; and the duties! de
dusted, as aforesaid, and certified by the
president or other proper officer of said
company or corporation, shall boa receipt „
and discharge, I according to the amount
thereof, of said canal companies or canal
navigation, or elaok:Water corporations, or
turnpike companies, and the owners, pos
sessors, and agents thereof, on dividends
and oa bonds_or other
: evidences of their
indebtedness upon Which.intereet or oou
pone are payable, holden by any person or
party whatsoever, and a list or return shall
he made and rendered within thirty days
, after the time - filed when said interest or
coupons or dividends become due or pays
, ble, and as often as every six. months, to
the Commissioner of Internal Revenue,
which shall contain a true and faithful so-
Cott= of the dutiee received and chargea
ble, as aforesaid, during the time when
such duties have accrued or should accrue,
and remaining unaccounted for, and there
shall be annexed to every such list or re
turn a declaration, under oath or affirms
don, in manner or form as may be pram:rib-I
ed by the Commissioner of Internal Rave- .
nue, the President, iressurer,or some prop
er officer of said canal company or canal
or navigation and slack-water corporation
or turnpike companies, that the same con
tains a true and faithful account, of the du
ties so withheld and -received-during the
'time when such deities have Samisen or
should accrue, and not. accounted for; and
I.
any default in the making or render
ing of sunk list or return, with the decla
ration annexed, as aforesaid, the person or
-persona owning, possessing, or having the
care or management of suchcanal company
or canal navigation, or sleek...water corpo
ration or turnpike companiesoneking such
default, shalt forfeit, es , a penelty, the sum
of five hundred dollars, and in-sass of any
default in making or rendering said list,
or of sty default in the payment of the duty,
or any part thereof,socruingorwhichshoula
acorn% the assessment and , collection shall
be undo according to the.general provis
tom .of the set to which this, act is an
amendment:.'• -
Bea And be it further •enacted, That
any person or persons, firms, companies, or
corporations, owning or.pooressing, or hav
ing. the care.or management of any ferrry-
Veit ex vessel used ems Arryboat, propell
ed by steam or,luirse power, in lieu of the
duties now hoposed by law,. shall be 'subject
to pay'a duty of one - and ono-half of one
per oentum upon the groorrecelpts of such
ferryboat; sruirthe -return" and payment
thereof sheikhs: made in the. manner pre
scribed in the to which this set is an '
amlindment.
Sec. 10. And be it.hartker esseted, That
on and after the. first day: of April,
eighteen htindred and sisly-three;any per:
son Or persons, firosi companies, or corpo
retinotroarrying on. or doing tact express
business shall,in lien of the tax andetamp
duties. impoeid-by exfsdnArlintsi be Bub- .
ject to and pay a-disty-efolowacper.centum
on the.gross itturantsift allixthe receipts of
snob exprese.businesi, T isnd shall be aubjeot
to the same' proSisitine,imissr, and'peneities
as are prescribed-inmeoticateighty of the
act to which this is sultanndinent, for the
persona, firms, compiniat, , or corporations
i loWning or powering, aihavinutlia man
lagettienVot railroads, - stiontioats, sad fer
lyboatig. and .all acts or pacts at: seta in
consistent'herewith are hereby` repelled.
Eco-11- -And licit , further Mede4 t
,That
in militating the. annual.gainsi.Prefit, or
income of; any personi -ander. the'sot to
Which this AO, is en amending:at)._ the
amount actually paid by ciolt,:lerson for
the rent of the dwelling house or estate on
whisk .he resides shell be - first deducted
from <the • gains, profit, or income of such'
person
8" 12. And .fici iF further Outetsi4 That
no:duty shall be required to be assessed or
collected on beer, lager:beer;i*tileporter ,
brewed or manufacturekor
wiling oil, refineti,"prcidneed bY the distil
lation of coal, aiphsißlin, sheik piq.it,
trileutn, or rook oil, distilled splritapeotichi
or woolen fabrics, when .btewed,kesoinfao
tured„ or prior-to the , ilisiday of
whether
handradmid , Arty-
Awe,. whether Abet some t-.3fitte_'zcoln ll4 'or
ommuziptionotsidenr imerirkestba o wner
agent,.Or asperintenditaFotthalenriri or
-premises inowhitilinSin'4 o . lo .___. , : gra"6
mesa
let distilbsk shall wink di seem= 01
Donivur
t
- I,'-
,1