THE PRESS. rtJBLISHKD DAILY, (SUNDAYS EXCEPTED,) BY JOHN W. FORNEY, OFFICE No. 41T CHESTNUT STREET. the daily press, Cents Per Week, payable to tbe Carrier. Mailed to subscriber* out of tho City at Six Dollars Pjb Annum, Four Dollars for Kionr Months, Thbsk Dollars for Six Months— invariably In ad vance for tbe time ordered. THE TIU-WEEKLY PRESS, Mailed to Subscribers out of tho City at Turks Dol lars Pbr Annum, in advance. RETAIL DRV GOODS, EIRE & LANDELL, FOURTH and ARCH, are now opening New Goods for SPRING of 1862. Fashionable New Silks. Novelties in Dress Goods. Moire Antiiim>s, first finality. Black Watered Silk, extra first quality. Brown Watered Silk, do do. Heavy Corded Black >ilka. Neat Check Silks for Dresses. Neat Chuck Silks for Bonnets. New Delaines and Organdies. French Chintzes aud Ginghams. Spring assortment of Gloves. Collars, Hdkfs, An. mh3 •OOIS’ AND MEN’S WEAR. Cheap Jeans and CJottoiiHiltss- Ch?ap Sntinctd and Union CftaslnwrMi Good Casein eras aud Cloths. Tailors supplied at wholesale prices. f*2B COOPER & 00NASD. PLAIDS. O A good assortment from 25 to 37 cts. Chlldß-h’i Plaids- Naim Spring Cheap lots of Black Press Goods. fe2B COOPER * CONARD. X/TATERIALS FOR FINE SHIRTS. alI. Stout and fine Linens for fronting 25 best nmkes muslins, to 20 cts. Also, Damasks, Diapers, Napkins. Towle, Crarii, Birdseye, Doylies. Fair assortment Flaunelsfrom 18 to 75 cts. Linen Hdkfe. 8,10,13, 14, 18, 25, 31, 37, 50c. 44-cent all Linen Table Damask. COOPER A CONARD, fe2B Southeast corner NINTH and MARKET. ' OUWPEKTBWAIT & CO., N. W. cor. EIGHTH and MARKET Streets, Have opened a handsome stock of NEW GOODS, espe cially adapted to the times, consisting of new aud elegant Fabrics, at low rates. Black Silks, ver- cheap Prints £n immense variety. A large line of Flautists, such as Ballardvale, Saxony, and other celebrated nukes. The ftest twenty-five cent white FUunel in the city. Muslins by the piece, at wholesale prices, mostly purchased be «£bre the recent rise in domestic goods. l>2*2-tf Linen ecrjsissing goods. SHARPLESS BROTHERS have now opon Linen Sheetings and Barnsley Damask 3 Natnral Color Loom Damasks, tor Tabling. Linen Dinners and Towls, bordered. Crumb Cloths, Stair Crash, Dowlas. Kitchen Towels, Huckabacks, Cretmillas. Beet makes of Irish Shirting Linens. Linen Bosoms, made in the best manner. Stout Body and fine Fronfius Linens. ALSO, Kngiinh whits Counterufluea and Quills. Summer Quilts and Light Counterpanes. Blankets of all descriptions. Muslin Shillings, bleached and brown. Cotton Sheetings of every width. Pillow-Case Cottons and Linens. Green-Baizes and Furniture Coverings. Hollands and OhinUfoa for Slips. AU of those are offered at lowest cash prices, telB • CHESTNUT aud EIGHTH Streets. jVTEW HOUSE - FURNISHING X' GOODS, LINENS, &c.—The largest assortment in 'Tihe city of Fine Flemish, Irhdi, fttid Barnsley Lmcb Sheetings. Dunbar Dickson’s and Richardson’s Pillow Liuona. Golden Flax Shirting and Fronting Linens. Table Linens, *i able Cloths, Napkins, Doylies. Towellings and Towels of all descriptions, for the bath, chamber,pantry, kitchen, and nursery. Quilts and Blankets, of all sizes, for cribs and beds. Table aud Piano Covers, and Materials for coversj by the yard. Furniture Chintzes, Furniture Coverings, etc. Rich Lace and Muslin Curtains aud Curtain Materials. Plain and Gold Bordered Shades, in ail colors. SHEPPARD. VAN HARLINGEN, & ARRI9ON, felO 1008 OH ESTNUT Street HATS AND CAPS. I QA9 SPRING STOOK I QAO IOU/i. COMPLETE. ±OU4I, C. H. GARDEN & Co.. Manufacturers of and Wholesale Dealers in HATS, CAPS, AND FURS; STRAW GOODS, FANCY SILK AND STRA'V BONNE CS, Artificial Flowers, Ruclies, Feathers, <£c., r 270. COG and 603 MARKET Street, S W. corner or SIXTH Street. large and complete stock. The best terms and • tbe lowest prices. Cash and prompt “ time buyers” are -‘parlicu'arly invited to examine our stock. mhl-2m CLOAKS AND MANTILLAS. /'ILOAKS— V/ Handsome styles of well-made, serviceable gar ttonts. The best made, the best fitting, and the best materials for the price. A large stock from which to oelect. GOOBER a ‘JONARD, &14 B. E, cor. NINTH .and MARKET. CL O A K 8 ! The Largest, Cheapest, and Bert-aswrtod Stock la the city. HOUGH A 00., No. 26 South TENTH Street, OpposH. F’ fiukllu Markel, ILLUMINATING OILS. ,QIL! OIL!! OIL!!! TtH ULB URT & BRODHEAD, NO. ,2 40 ARCH STREET, n Having opened a General Depotfor the Sale of Extra r * Sefined and Lubricating COaTj OILS, would call the w special attention of dealers and consumers to tlieir • refined ILLUMINATING OIL, 'aft it pr>33o3se3 merit •beyond anything heretofore offered in this market, being entirely free from that gluey substance and bad odor which characterize that commonly sold in this market, produces no smoke, and is free from all explosive « properties. iHf Orders from City or Country promptly ftt« T©2s-2m iend«ii io. « T UCIFEK” OIL WORKS. JLi 100 Bbls. “ Lucifer” Burning Oil on hand. Wfe guarantee this oil to be non-explosive, to burn all . the oil m the lamp vtilh a steady, brilliant flame, witiuut •croHtiTig the tries, and but slowly. Bbls. lined with . -glass enamel. WRIGHT, SMITH, & PEARSALL. Office 515 MARKET Street. IpARBON AND GOAL 01L5.—50,000 OM.LQJIS now in store or dtliterrd In Pittitrarg, Her sale by WILLIAM M. WILSON, W Special contracts made with shiopera for Oils deli • vered at the wells or at any Atlantic port, in “glass * lined” barrels. f©22-tf CABINET FURNITURE. .pABINET FURNITURE AND BIL 'LIARD TABLES. MOORE & CAMPION, No. 261 South SECOND street, - In connection with their extensive Cabinet Business are n now mauufacturmg a superior article of BILLIARD TABLES, Aod have now on hand a fall supply, finished with the MOORE & CAMPION’S IMPROVED CUSHIONS, which ure pronounced, by all who hare used them, to be superior to all others. For the quality and finish of these tables the manu facturers lefer to their numerous patrons throughout the Union, who are familiar with the character of their •work. fe2o*6m EDUCATION AU. EXGELSIOR NORMAL INSTI TUTEf a first-class Country School for both JIQK6O, located at OA.RVE H3VILIE, Biicks county, Pa. The next session will commence March 31,1862, aud con -7 fiinuo twenty-two weeks. The -school is orgauized with three deportments—the PREPARATORY, the NORMAL, and the ORNAfiIKN *" TAL, Students of all ages, and every stage of advance • {sent, are admitted on terms of equality. The bealthfaioess of location and thoroughness of in struction are unsurpassed. Terms—'Tor board and tuition in common English; $S per week. For catalogues and particulars, address Key. F. R. S. HUNSICKEB, Principal, CA3IVEBSVILLE, Bucks co., pa. felS-lm* BORDENTOWN FEMALE COL LEGE, Bordentown, N. J. * This institution is ple>isantly located on the Delaware river, 1# hour’s ride from Philadelphia. Special atten tion iB paid to tlio common and higher branches of Eng. ’lifih, and superior advantages are furnisned in vocal and Instrumental music. German and French are taught bp natives, and spoken in the family. For catalogues} con taining full particulars, address Kev. JOHN H. BBAKELEV, A. fit., ja26-2m* ‘ President. DR. FINE, PRACTICAL DEN TIST for 18 years, No. 219 VINE Street, above Second, inserts the most beautiful Teeth of the age, •mounted on fine Gold, Fr&tina, Silver, Vulcanite Co rnlite, Amber, Ac., at prices more reasonable for neat ;and substantial work than any Dcuttat In this city. ‘Teeth Plugged to lost for life. No pain in extracting Teeth. Artificial Teeth repaired to suit. No pay until •satisfied all is right. Beferencc, best families. fe22-3m JtS WATCHES.—Our facilities foi £29? procuring the BEST WATCHES manufactured •m» onsorpasaedy and we are soiling them at very mode* Tate prices. Fine watches repaired by finished work tguen, and warranted to give entire satisfaction. FABB A BBOTHEB, Importers, . fe7-tf 824 CHESTNUT Street, below FO (JBTH. Every lady who wishes to BE BEAUTIFUL should purchase HUNT'S OOUBT TOILET POWDEB. It is used by the Court Beauties in Europe, and it is the only Powder that will inot injure the skin or rub off. Price, 12, 25, and 50 •cents. BUNT’S BLOOM OF BOSES, a beautiful, na •tural color for the chocks or lips \ it will not wash off or injure the shin, and remains durable for years. Price #l. These articles are quite new, and can only be ob tained of HUNT A CO., 133 South SEVENTH Street, •above Walnut. All kinds of Fancy Soaps and Perfu mery. fel9*2m TITRB. JAMES BETTS* CELEBRA -IVI TED BUPPOBTEBS FOB LADIES, and tb« only Supporters under eminent medical patronage. La files and physicians are respectfully requested to call only On Mrs. Bette, lit her residence, 1089 WALNUT Street, Philadelphia, (to avoid counterfeits.) Thirty thousand Invalids have been advised by their physicians to use hei appliances. Those only are genuine bearing the United States copyright, labels on the bos, and signatures, and •lan nn the RiinnovtAHL with t/uHmnniftl* eelft-tnthatf PKlIJSJfife. —French Prunes, in kegs and boxes, Iu store and for sale by BHODES & WILLIAMS, 107 Smith WATER Street, T ARD AND GREASE.—SO ticrooa XJ prime Leaf lard ] 60 tierces White Grease, Direct from the West, and in store. For sale bj MUBPHY ft KOOKS, Ko. W NOBTH WSABYS3, ■Jelling, coffin, & co., 22e CHESTNUT STREET, Agents for tho following makes of goods ’ PRINTS. DUNNELL MFC, GO. .... GREENE MFG. GO, LAWNS. BUNNELL MFG. GO. BLEACHED COTTONS. Lonsdale, Fereahlale, Autuili, SIaU?s?UU, OiHtredale, Jamestown, Bl&ckstone, Hope, Rod Bank, Dorchester, Newbnryport, Naumcng, Zouave, Burton, Greene Mfg. Co.’e A. A., B. A., 0. A., and other styles. BROWN COTTONS, Burnside, Trent, Groton, Ashland, Chestnut, Glenvillo, Mechanics’ and Farmers*. CORSET JEANS.—Glasgow, Manchester. pDENIMS AND STRIPES.—Grafton, Jewett City. Madison, Slatersville, Agawam, Keystone, Choctaw. CANTON FLANNELS.—Slatemillo, Agawam. 81LESIAS.—Smith’s, Social Co., Lonsdale Co. WOOLENS. ARMY BLUE CLOTHS, KERSEYS, and FLAN NELS. BROAD CLOTHS.—Plunketts’, Glenham Co., &o, CASSIMERES.—Gay & Son, Saxton’s Biver, Ac. SATINETS.—Bans River, Convcraville. Lower Val ley, Hope, Staffordvillo, Converse and Hyde, Converse Bros, .fe Co., Shaw Mfg. Co. KENTUCKY JEANS.—Rodman, Myatic, Gold MedaL DOMET FLANNELS WILLIAMS’S AhgolA, SftX ony, Merino, and other styles: LONSDALE Nankeens and Colored Cambrics. PLAID LINSEYS. COTTONADES, Ac. [fe26-3m SHIPLEY. HAZARD, & HUTCHINSON, No. 112 CHESTNUT STREET, i COMMISSION MERCHANTS FOR THE SALE OF PHILADELPHIA-MADE GOODS. sc2B-6m 2Y A N D54-INCH Jj'OUR.TH-STREET No. 47 ABOVE CHESTNUT, No. 47. J. T. DELACROIX Invitee attention to bis Spring Importation of CARPETINGS, Comprising every style, of the Newest Patterns and Designs, in VELVET, BRUSSELS, TAPESTRY BRUS SELS, IMPERIAL THREE-PLY, and INGRAIN CARPETINGS. VENETIAN and DAMASK STAIR CARPETINGS. SCOTCH BAG and LIST CARPETINGS. FLOOR OIL OtQTHSi in every width, COCOA and CANTON MATTINGS. DOOR-MATS, RUGS, SHEEP SKINS, DRUGGETS, and CRUMB CLOTHS. AT WHOLESALE AND RETAIL, LOW FOR CASH. J. T. DELACROIX. 4f South POUiiTH Street. CARPETINGS. J. F. & E. B. ORNE. NO. 519 CHESTNUT STREET, (OPPOSITE STATE HOUSE,) Have received, per steamer Edinburgh, and other late arrivals, their SPRING IMPORTATION OF NEW CARPETINGS: CKOSSLEY’S YARD- AND-A-lIALF- WIDE TEL VETS, 0-4 MEDALLION - DO, ENGLISH BRUSSELS, EJTTRJL- QUALITY TAUESTRY, BRV&SELS CARPETS, WITH BORDERS, (of new designs, for Halls and Stairs), INGH&IN AND THREB-PtY CARPETINGS, of extra quality. ALSO, 500 PS. J. CROS3LEY & SON’S FROM &7i TO Si PR. YD., Together with a complete assortment of OIL CLOTHS, STAIR AND FLOOR DRUGGETS, BUGS, MATS, &a. t All of new, choice eolectionp, and AT MODERATE PRICES. J. F. & E. B. ORNE. mli3-tf OrrOSITE STATE HOTJSE. gKY-BLUE KERSEYS, 208 SIIEKET Street WHITE DOME! FLANNELS', CANTON FLANNELS, 10oz„ 120 z., & 15oz. TENT DUCK. All wai ranted United States Army Btandardi FOB SALE BY ALFRED SLADE & CO., 40 South FBONT Street, and 39 LETITIA Street, Philadelphia. x falB-tmyl wAII 1 WARM. RICH PRESENTATION SWORDS BAILEY & CO., A fine Stock of REGULATION SWORDS, SASHES, and BELTS on hand. mh3 6t PRESCOTT’S NAVY REVOLVERS. Large Stock of Prescott’s NAVY 4*inch and B»inoh RevolvowL Superior in every respect to any other PISTOL introduced. COMPRISING STRENGTH, GENTILITY, ACTION, and ECONOMY; Or, in other words, containing all the excellencies of COLT’S, SMITH & WESTON’S, and ALLEN A WD EBLOC’S, concentrated in one instrument, thereby making this PISTOL tho moat formidable weapon ever offered for sale. ALSO, The largest assortment of Cartridges ever offered In tho city of Washington, adapted to all CARTRIDGE PISTOLS. A very fine assortment of GOLD AND SILVER WATCHES, Imported by Follows & Co., N*. 17 Maiden Lane, New Fork, expressly for the Retail Trade. A very fine assortment of Ladies’ aud Gents’ felfi-lm* G 6Lr> AND SILVER AND QUARTERMASTERS’ OIBTIFIOATEB, Bought and sold. 7 3-10 TREASURY NOTES Furnished at a liberal discount <|?Q 000 —VERY DESIRABLE IPCjjVI/Ua LOTS in FRANKFORD, clear of all encumbrance, and Cash, will be given for Ground Renta, Mortgagee, or improved city property. Apply to fl*l GOO AND s3,ooo.—This amount iPIiVUV to LOAN on Mortgage or Ground Bent. Apply to E. PETTIT, ja29 No. 309 WALNUT Street. QO 0/m A FIRST-CLASS IM proved GROUND RENT of tills amount tor safe, at a liberal discount. Apply to B. PETTIT, |al No. 800 WALNUT Street. For cheap butter, cheese, Eggfl, Poultry, Ire., go to tho NEW STORE, No. 502 North SECOND Street. mhi-tf pHEESE AND BUTTER.—Prime Herkimer County Checso. Also, Choice Goshen Butter. Constantly received, and for sale by RHODES & WILLIAMS, felB.tr 107 South WATER Street. FRESH POUND BUTTER always on hand at the CHEAP STORE, No. 502 North SECOND Street. mht-tf 1 _ YOL. 5-NO. 184. COMMISSION HOUSES. WHOLESALE HOUSES, SKY-BLUE KERSEYS, SUPERFINE INDIGO-BLUE SATINETS, BLACK CADET AND OXFORD Do. PRINTED Do, in variety BLACK AND FANCY MIXED D9ESKINS. FANCY CASSIMERES AND MELTONS. IN SrOHEi AND rOK SAT.B BY .JOSEPH LEA, re2o.tr 138 AND 130 CHESTNUT STREET CARPETS AND OIL CLOTHS. CARPET STORE, TAPESTRY BRUSSELS GARFETS. MILITARY GOODS. (2T and 34 .INCH.) DARK-BLUE KERSEYS, DARK-BLUE INFANTRY CLOTHS, INDIGO-BLUE CAP CLOTHS, SKY-BLUE OASSIMERES, {New Regulation, for Officers’ Pants.) MANUFACTURED BY 819 CHESTNUT STREET. DRESSING CASES. G. A. STARKWEATHER, NATIONAL HOTEL, WASHINGTON, D. O. FINANCIAL. DREXEL & Go. J. H. WATERS, 110. South FOURTH Street. * Cljt f) nn. SATURDAY, MARCH 8, 1862. Among the Doctors. The Medical profession in England, like the Legal, is organized in a manner very unlike that which prevails in this country. In Law, the practitioners here are at onco counsellors and attornies; in England, there arc tho various grades of barristers and at tornics; —each barrister, who cannot even give an opinion without being consulted through an attorney, generally restricting himself to one line of practice, (such as equity, common law, and criminal cases,) while the attorney proper practices as an at torney; as a solicitor, when engaged in equity proceedings ; as a proctor, ill tilC. ecclesiasti cal courts r as a conveyancer, in the transfer of property by legal deeds. In Medicine, in this country, we have, strictly speaking, only two recognized va rioiies—the doctor of medicine and the sur geon. Here, educated Dentists, many of whom arc Doctors of Medicine, are fast ad vancing to a third class in the profession, and the Accoucheur, though generally an M. D., properly is a surgeon. IVc ought to have, in a distinct branch of the profession, the duly educated and responsible apothecary, whose competent knowledge of pharmacy will secure the public against such lamentable and fatal mistakes as occurred in New Jersey, the other day, When the person who was making up a prescription for Governor Pennington, substituted morphine, a preparation of opium, for quinine, an alkaline salt made from Jesuit’s Bark pi Cinchona, and death was tho result. There is a third class, in both countries, who bear the same relation to legitimate medical men as the shyster or mock-attorney does to the regular lawyer,—this is the maker of quack-medicines, who, thanks to tho credulity of mankind, very frequently amasses a large fortune by administering pretended specifics for a variety of diseases,- —the bases of most of these fictitious “medicines” being mer cury, gamboge, and alcohol. If a tax of five hundred per cent, were levied on the receipts of these persons, the public treasury would greatly gain, and the quacks would still make largely by their sales. Quack-medicines ought to be taxed here, as they are iu other countries. The Medical profession, in England, consists of Doctors, Surgeons, Apothecaries, aud General Practitioners. The Doctor of Medi cine and the Surgeon are precisely of the same quality and status as with us. The Apothe cary has to pass an examination in pharmacy, chemistry, and the effects of medicine, simple and compound, much the same as the M. D. and the Surgeon are subjected to before they graduate. In point of fact, nearly every Sur geon is also an Apothecary, and when the two branches are followed together by an indivi dual, who also practices as M. D., (for it is impossible to draw the line,) he is then the General Practitioner, who charges a smaller fee than the Doctor, and also makes up Ins own prescriptions, charging for attendance and medicine, as separate items, in his biH. Strictly speaking, no one but a licentiate of Apothecaries’ Hall has a right to make np a prescription in the United Kingdom, (in Ire land, a broach of this law is punishable with fine and imprisonment,) but, all over England and Scotland, any one keeping a druggist’s shop is allowed to do so lienee tho number of deaths, from taking wrong medicines, in those countries, where the sys tem is as bad as with us. None but a regular graduate in medicine or surgery can legally practice either in England. Homoeopathy, Hydropathy, Eclecticism, and such fancy branches of the profession, may be practised, hut only by a regular graduateof an University or other recognized place of medical educa tion. Instead of suppressing the gale 0 f quack medicines, the British Government raises a considerable sum by taxing them, and the Quacks impudently advertise their nos trums as “Under Letters Patent lrom the Ciown.” Although attended with some few ad vantages, the dispensing of medicines by the practitioner who prescribes them is liable to several objections. In the first .place, the practitioner, though himself an apothecary, cannot have time, in most cases, to make up the medicine, and has to entrust that to an assistant, who sometimes is an ignorant lad. In Ireland, alone, is it indispensable that none blit an apprentice shall servo in an Apo thecary’s establishment, and that before his in dentures can he signed lie lias passed an ex amination, at- Apothecaries’ Hall, as to his knowledge of English and Latin, with as much Greek as will enable him to translate the New Testament. Moreover, the medical man must sometimes feel that, if he order much medi cine, he is liable to the imputation of doing so, to swell his bill, and if he order very little,, his bill will he so small as not properly to com pensate him. We shall now give some parti-* culars of a recent English case, respecting a Doctor’s hill, where, at any rate, the patient could not complain of getting too little medi cine. In 1880, there lived, in one of the plea sant suburbs of London, a gentleman, p.ighty-foui' years old, whoso life had passed in -the quiet routine of business in the office of a merchant-prince of that great centre of European commerce; who had seen three generations of employers, and came to regard the existing members of “ the house” as his grand-children; and who, in the fulness of his years, was superannuated on a pension equal to the full amount of the highest salary his principals had ever paid him. This gentleman was a bachelor, and had no domestic cares. lie owned and occupied a charming rural cottage, near similar abodes of old friends, and within easy omnibus distance of remoter city-friends who would come to dine with him on Sunday, and sometimes join him, on week-days, in a bottle of sound old port, and a little sober whist, when, depend on it, he. would insist on carrying out the late Mrs. Sarah Battle’s famous apothegm (vide Charles Lamb) of «a clear fire, a clean hearth, and the rigor of the game.” With good health, a clear conscience, a regular and handsome income, and a respectable banker’s book, this old gentleman—who might have passed as older brother of excellent Tim Linkinwater, of the hotise of « Chcoryble Brothers”—had reasonable prospect of reach ing the full term'of a century. Ho ought to have been a happy man, with “That which bliouM accompany old ago, As honor, love, obedience, troops of friends.” One Monday morning, he complained of beiDg unwell—perhaps, after the Sunday’s little dinner to a few old friends of his own grade and standing, the second bottle of port was “ corked,” or his linen may have been ill aired, or a sudden frost may have hit him, as it were, between wind and water. He sent for a medical man, instead of taking a little soda-water and sherry, or a little mutton broth, or, at the worst, a dose of castor oil. Tho doctor, who was “a general practi tioner, ” might say, with Ciesar, “ Veni, vidi , vici,” —for he came, ho saw, he conquered. He took possession of the old man, fastening on him with a leech-like and desperate tena city. For a period of forty weeks, without the intermission of a single day,—literally from January 18th to October" 22d, 1880, —he visited and dosed him, nor gave over at the latter date, until compelled to if, by the signifi cant circumstance of tho patriarchal clerk’s death. Forty weeks of physic—forty of draughts, mixtures, and pills subdued the pa tient, who must have had a wondrous consti tution to last So long. We can account for Ills surviving so long, by charitably supposing that the draughts and mixtures principally con sisted of the valuable medicine known in druggists’ shops as aqua pura, (the pump water of common life,) and that the pills wore made of equally harmless bread-crumb. The nephew of tho deceased, whose chief complaint seems to have been the Doctor, suc ceeded to bis property, and, as executor, ad PHILADELPHIA. SATURDAY, MARCH 8, 1862. ministered to his will. Soon after, the doc tor’s hill came in. It was brief, as a death warrant should be. Its contents were con tained in a single emphatic line, « Medical at tendance, medicines, &c., AT14.45.” There was appended to this amount the sentence “ Particulars if required.” The executor, who probably thought that an occasional seidlitz-powdur, a frequent foot bath, a daily basin of arrow-root, or a di minished quantity of the “ fine old crusted port,” tho prido of the old man’s cellar, -would have been better than an ocean of draughts, a lake of mixtures, and a pyramid of piiis, dis puted the amount of the leech’s “little ac count.” He disliked law, and offered to sub mit the bill to arbitration. This was consider ed so unronsonatlo, that, next day, tho doe* tor’s brother, an attorney, served him with the copy of a writ. It was en regie that as one brother plundered the dead the other should suck costs out of the living man. The action at law commenced, and particulars of tho doctor’s bill were demanded. Particulars were delivered, and the hill, consisting of five hundred and. ninety-six separate charges , certainly, would throw iu tho shade Leporcllo’s celebrated catalogue of Don Giovanni’s Sweethearts. The bill was sub mitted to several respectable medical men, who exclaimed against it as monstrous, and advised that its payment bo resisted. An offer of j£GB was madc/being at the rate of a guinea and a half a week, ($7.50,) for physic and advice. The doctor condescended to say that he would take £loo—only $5OO. The nephew of the deceased next offered £B4 equal to $420, being at tho rate of two guineas a week, each party to pay his own costs, but the doctor’s fraternal lawyer declined accept ing tins, unless he paid costs on both sides. Afraid of the proverbial “ glorious uncertainty of tho la w : ” tliq nephew submitted and drew a cheque lor £92.85, in addition to which he must pay the costs of his own attorney. Tlie bill is a curiosity. It consists of a series of charges, commencing thus: “ Janu ary 18, Pills, Is. o d. ; Draughts, 4s. fid.; Visit, osand so it runs on day by day, until nearly the close of October—a continuous series of pills, draughts, and visits, with two or three variations of blisters, castor-oil, and powders. In July, the okl man’s servant had pills and mixtures on his own account, hut appears to have either recovered or got sick ol' medicine in i'our days. The bill, when analyzed, gives tho following results: There are 218 visits charged for at five shillings each; C 73 draughts at eighteen pence (8G cents) each ; 54 boxes of pills at one shilling each; C aperient draughts at eighteen pence each; two powders at a shilling each; a blister, a plaster, a dose of castor oil, aud a box of ointment, varying from 24 to 86 cents each. The defunct must havo had tho sto mach of an ostrich to survive for forty weeks under this perpetual dosing: Six hundred and seventy-three draughts, fifty-four boxes of pills, in little more than nine months, poured down and shoveled into the stomach of a man eiglity four years old! Had a coroner’s inquest been held, the proper verdict would have been— “ Died by the visitation of the Doctor.” The last item of the bill seems like adding insult to injury. It runs thus •. “ October 28. Certificate. 10s. fid.” This might have been spared. After dosing him to the grave to charge two dollars and a half for a certificate of his death 1 It is as bad as a school-master whipping one of his pupils, and stopping six pence out of the lad’s pocket-money to pay for the birch-rod which administered the pun ishment. Said we not truly that English had some strong points of contrast with American medical practice ? Such a monster-bill as we have described could not he sent in, for any patient, by an American doctor. If the fa culty have a desire to see this Curiosity of Medical Literature, we shall be happy to ex hibit it, for a curiosity it certainly is;' It is enough to make the public tolerant of the shniiia sitnilibus curanhir like cures like) of Homceopathy for tho salco of its giving such small doses of medicine as literally are next to nothing. After reading it, one is tempted to echo Macbeth’s petulant exclamation to the doctor, who attended on Ms strong-minded Wife at Dunsinane ; “ Throw physic to the dogs; I’ll none of it.” I Thomas Bnchanau Read’s New Foem. i Our summary of Mr. Head’s po9m, as read by | Mr. Murdoch, was necessarily hasty and imperfect. | It could not have been otherwise, considering the I late hour when tho reading was concluded, and the | apparently extraordinary length of tho production. ! Indeed, the poem had been so abridged that it was ] in places impossible to follow the thread of events, | and it is quite possible that some of the ahmitetg I were confounded with • others. Both author and i reader will probably agree with us that the com ! position was of very unequal excellence. The : rvtliin, as a rule, was smooth, but there were ex ! CCpliofiil passages that alternated unpleasantly ; with the finer cadences. These were so ingenious : ly enunciated by Mr. Murdoch that they may have i escaped general regard. We refer particularly to : some sUn s ai sad lints plentifully interlarded with ' harsh, grating consonants. in dialogue, tho poem was more mclo-dramatic then natural; as, for instance, the remarks of the 1 “ Wild Wagoner’’ on his entrance to the inn, and : Sir Hugh Berkley’s speech to the boy Hugo. But ] the descriptive parts were always vivid, and the artist was revealed in a thousand effective eom- I binations of color and shade, where contrast heightened power into intensity. Here, for in stance, was a pastoral scene on tho Brandywine, of . hill-streams dallying with the mossy wheels of mills, : and spotted cattle browsing in green meadows, j where willow boughs were shadowed in the | creek, and the sky above was blue and beantiful. ' The village church on a sleepy Sunday was present ly full of armed men, and the great hell overhead that clashed and swung, awakened the worshippers I to the realities of a Eevolution. As an exemplifi cation of the same power of descriptive contrast, : we must not forget the powerful sketches of war and peace included in, we think, the third canto. We append some of the opening lines to the cele ' brated tournament entitled “The Mesckiauza,” i given by Major Andre and his brother-officers, in i I honor of Lord Howe: i i The May was there, the blue-eyed May ; ' - The sweet South breeze came up the bay, i Faulting the river where it lay Voiceless with astouiehed stare: i The great sea-driukiug Delaware! i There, in the broad, clear afternoon, With myriad cars, and alt in tune, A swarm of barges moved away In all their grand regatta pride. ’Mid these were mighty platforms drawn, Each crowded like a festal lawn; Great swimming floors, on which were rolled Cloth of scarlet, green, nhd gold, A thousand rowers rocked and sung, A thousand light oars flashed and flung A fairy i aiubow where they sprung. Cjnjoining with the singer’s voice, In ecstatic rival trial, Every instrument of choice, Mellow ilnte and silver viol, Wooed the soft air to rejoice; Till on wings of splendor met, Cloarer, louder, wilder yet, Clarion and clarionet! And the bugle’s sailing tone, As from lips of tempests blown, Made the whole wiJo sky Its own ! While the “Wild Wagoner ’contains many pas sages not inferior to the finest that Mr. Head has written, it will not, as a whole, add groatly to his reputation. It adventures upon a difficult field— that of the American Epic, which has never yet, except, perhaps, in a few Indian poems, reached a tolerable degree of perfection. We have referred to the incongruous mingling of feudal manners, halls, and furniture with tho practical colonial era of our Eevolution. Sir Hugh, Hugo, and Horah are cha racters that we cannot recognize as American. They are types of nothing that we know or remem ber, and we doubt that history will find their coun terparts on this continent. Their very names, in deed, savor of another clime, and a literature more dramatic than ours. Tbe canto concluding with the deaths of Hugo aDd Norah might hare been readily embodied in “ Rokeby,” or the “ Robbers.” The battle of Brandywine, excepting some license taken with history, is a sterling and vigorous de scription, and has embodied in it seme old-fashioned Chester-county names, such as Chadd’s Ford and Osborne’s llill. We recognize Liinglult as a fino old Pennsylvania family name, and wish that the poet bad commemorated more of a like homeliness. The songs of tho poem have the true ring. Mr. Murdoch, tbe best elocutionist of the time, will repeat parts of the “ Wild Wagoner ” to night. A large number of seats for the second reading have been already sold, and tbepublic may rhiy upon an unexampled intelloctiuir*treat. Ho will also repeat the “ Charge of tho Light Brigade,” and several moreeanx of not less popularity. Brigadier General Davidson is assigned to tbe ccmmnnd of General Brannan’s brigade, in General Smith's division. He graduated at West Point in 1845, and from a lieutenant in the Second cavalry had risen to the rank of major when the present rebellion broke out. He hns seen much aetive service, and shown himself an able, indefati gable, and gallant officer. The Proposed Tax Sill. lIOW-AN INTERNAL REVENUE MAY BE PROVIDED. PAYMENT OP THE INTEREST ON THE PUBLIC DEBT. The following is a full and correct copy of the tax bill which was reported from the Committee of Ways and Means, by Mr. Stevcn3, of Pennsylvania, on Monday lost, and yesterday submitted to Con gress in printed form: lie it enacted by the Senate and House of Represent ((fives of (he United Stales of America in Congress assembled, That, for the purpose of superintending the collection of internal Julios, stamp duties, licenses, or taxes imposed by this act, or whjch njay b# UsTGftftsnill? posed, urn! or assessing tho Hiimu, an office is hereby creuted in tho Treasury Department to bo called tho office of the J'emnrissioner of Internal Revenue; and tho Presi dent of the United States is hereby authorized to nominate, and, with the advice and consent of the Senate, to appoint, a Commissioner of Internal Revenue, with an annual salary of flvo thousand dollars, who shall be charged, nml hereby ii charged, under the directum of tho Sucrotnry of the Treasury, with preparing all the instructions, regula tions, directions, forms, blanks, stamps, and licenses, and distributing the mime, or any part thereof, and all other matters pertaining to tho assessment and collection of the duties, stamp duties, licenses, aud taxes, as may be no ceegary to carry this act into effect, with the general superintendence oi‘hi« office, as aforesaid, and shall huvo authority, and hereby is authorized andreauirtd, to pro- Yido proper and sufficient stamps or dies for expressing and denoting the severnl stamp duties, or the amount thereof in the case of percentage imposed by this act, and to alter and rendw or replace such btamps, from time to time, &» occasion shall require; and the Secretary .of the Treasury may assign to the office of the Commis sioner of Internal Revenue such number of clerks as ho may deem necessary, or the exigencies. of tlie public ser vice may require. GKNERA.L PROVISIONS. Sec. 2. That, for the purpose of assessing, levying, and collecting the duties or tax*# hereinafter prescribed by this net, tho President of the United States be, and he is hereby, authorized to divide, respectively, tho States and Territories of Ihe UslUd SiaUsnml •, he district of Co. liimbifi into convenient collection districts, and to nomi nate, and, by uud y?»U thy Advice and consent of the Senate, to appoint .an assessor and a collector for each such dhtrict, who shall be freeholders and residents with in the some: Provided, That any of said States and Ter ritories, as well a* the patriot Wnmbift, mny. if tlie l residfpt gball deem it proper, be erected Into and in cluded in one district Stc. 3. That each of the assessors shall divide his dis trict into a convenient number of assessment districts, within each of which he shall appoint one respectable freeholder to be assistant assessor; and each assessor And Assistant assessor bo appointed, and accepting tho appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by this act (who is hereby empowered to administer the sumo), tho following oath or animation, to wit: “1,A.8, do swear, or alarm [as the case may be], that I will, to the best of my knowledge, elsill, ami jndsmtn', diligently and faithfully execute the office and duties of assessor for [naming the assessment district], without favor or partiality, and that 1 will do equal right aid justice in every case in which I shall act ns assessor.” And n certificate of Bueh oath or affirmation shall be delivered to tlio collector of the dis trictforwhich such assessor or assistant assessor shall be appoint d. Aml every assessor or assistant aclit.g in tli© ©aid office without haring taken thO flftid oath or affirmation shall forfeit and pay one hundred dollars, one moiety thereof to the use of tha United States, aDd the other moiety thereof to him who shall first sue for the Haine; to bo recovered, with costs of suit, in any court having competent jurisdiction. Sec. 4. That before'Smy such collector shall enter upon the duties of his office, ho shall execute a bend for such amount as shall be prescribed by the Commissioner of In ternal Revenue, under the direction of the Secretary of the Treasury, with sureties to be approved as sufficient By tlie Solicitor of the Treasury, containing the condition that said collector shall justly and faithfuLly account for to the United States, and pay over, in compliance with th© 6id©r 6r l egiilutiona of tliy Secretary of tho Treasury, ail public moneys which may come iuto his hands or pos session ; which bend shall bo filed in the office of the First Compiroller of the Treasury, to be by him directed to be put in suitiijxm any breach of the condition thereof. And such collectors shall, from time to time, renew, strengthen, and increase their official bonds, a? fte g e . crotary of tho Treasury may direct. ifiec. f>. That each collector shall l>9 authorized to ap point, by an instrument of writing under his hand and seal, as many deputies as he may think proper, to bo by him compensated for their services, and also to revoke tfco powers of any depnty, giving public notice thereof in that portion of tlie district assigned to such deputy: and may require bonds or other sureties and accept the same from such deputy; and each such deputy BhaU have the like authority, in every respect, to collect the duties and taxes levied or assessed witbiu the portion of the district assigned to him which is by this act vested in the collec tor himself; but each collector shall, in every respect, be responsible both lo the United States and to individuals, as tbo case may be, for all moneys collected, and for every act done ai deputy collector by any of hid deputies whilst acting as such: Provided , That nothing horein contained ahull prevent any collector from collecting his self the whole or any part of the duties and taxes so assessed and pay able in his district. Soc. 6. That it shall bo the duty of any person or per sons, partnerships, firms, associations, or corporations, made liable to any duty, Heense, stMnp, or tax Imposed by this act, annually, when not otherwise and differently provided for, on or before the first day of May next, and in each year thereafter, and in all other cases before the day of levy, to make a list or return to tho assistant assessor of the district where located, of the amount of annual income the number or articles or objects charged with « special duty or tux* the tjnmflty of goods, wares, and merchandise made or sold, and charged with a speci -fiCAT ad valorem duty or tax, the several rates and ag gregate amount according to the respective provisions of this act, and according to tho forms and regulation? to bo prescribed by the Commissioner of Internal Revenue, under thegdircction of tbe Secretary of the Treasury. OPGi 7i That the instructions, regulations, ©ml direc tion's, as hereinbefore mentioned, shaU bo binding on each assessor and his assistants, audon each collectcrand hie deputies, in the performance of the duties enjoined by or under this act; pursuant to which instruction the Buid assessors shall, on the first day of May next, and in each year, and from time to time thereafter, in accord auce with thifc act, direct find cause tho several assistant assessors to procoed through every part of their respec tive districts, and inquire after and concerning all per sons being within the collection district where they re side, owning, possessing, or having the care or manage ment of any property, goods, wares, and merchandise, articles or objects liable to pay any duty, stamp, er tax, including all persons liable to pay a license duty, under the provisions of this act, (by reference us well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or. docu ments, and by all other lawful ways a: d means, espe cially to the written list, schedule, or return, required to bo made out and delivered to the assißtaut assessor by all persons owning, possessing, or having the care or man agement of any property, as nfor«SHid, liable to duty or taxation,) apfl ip value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act, and in conformity with the ragulatlona and instruc tions before mentioned. Sec. 8. That if any person owning, possessing, or hav ing the care or management of property, good-, wares, and merchandise, articles or objects liable to pay any duty, tax, or liC£US6, fih&ll not b© prepared to exhibit ft written list when requind, as aforesaid, and shall con sent to disclose the particulars of any and all the pro perly, goods, wares, and merchandise, articles and objocts liable to pay any duty or tax, or any business or occu pation liable to ray any license, as aforesaid, then, and in tlmt caee, it shall bo tlio duty of tho oflicor to mats sueh list, which, being distinctly read and cemented to, shall be received as the list of such person. . Sec. 9. That if any Buch person shall deliver or dis close to any assessor or assistant assessor Appointed in pursuance of this act, and requiring a list or lists, aa aforesaid, any false or fraudulent list or statement, with intent to tiofeat or evade the valuation©* ©numeration hereby intended to be made, such person so offending, and being thereof convicted before any court haring competent jurisdiction, shall be fined in a sum not ex ceeding five hundred dollars, at the discretion of the court, and 6hall pay all costs and charges of prosecution; and the valuation and enumeration required by this act shall, in all such cases, be made, as aforesaid, upon lists, according to the form pMseHbod, fo bo made #ut by the assessors and assistant usses«orH, respectivelywhich lists the said assessors and assistant assessors are hereby authorized and required to make according to tho best information they can obtain, and for the. purpose of making which they are hereby authorized to enter into and upon all and singular tho premises, respectively: and from the valuation and enumeration te made there shall be no appeal. Sec. 10. That in case any person shall be absent from his or her place of residence at the time an assistant assessor shall call to receive the list of such person, i shall be the duty of such assistant assessor to leave at the place of residence of such person, with some person ©f-suitable age and discretion, a written note nr memo randum, requiring him or her to present to such assessor the list or lists required by this act, within ton days from the date of such note or memorandum. Sec. 11.'That if any person, on being notified or re quired, as aforesaid, shall refuse or neglect to give such Hst or lists within the time required, as aforesaid, it slmll be tho duty of the assessor for the aa3esBmeutdistrict within which such person shall reside, and he is hereby author ized and required, to eater into and upon the premises, if it be necessary, of such persons so refusing er neglecting, and to make, according to tho hest information which he can obtain, and on Ills own viewand iblorniation, such li&ts of proiwity, goods, wares, and merchandise, and all articles or objocts liable to duty or taxation, owntd or PoE6caeel, or under the care or management of such per son, as are required by thia act, including Mie amount, if any, due for license; which lists, so made mid subscribed by such apsessore, shall he taken and reputed as good and spflicif nt lisls of the persons and property for which such pelson is to be taxed for tbe purposes of this act; and the person so failing or neglecting, unless in case of sickuess or absence from borne, Bball, moreover, forfeit and piy the sum of one hundred dollars, except where otherwise provided for, to be recovered for tho use of tbe United States, with costs of suit, in any court having competent jurisdiction. Sec. 12. That whenever thero shall be in any assess ment district any rroperty, goodt, wares, and merchan dise, articles, or objects, not owned or posrossed by, or tinder the care or management of, any person or persons witbiu such district, and liable to be taxed as aforesaid, and no list of which at all have been transmitted to the fts&tstont ftfkeßßor in tho manner provided by this act, it shall he the duty of the assfotant assessor for such dis trict, and be is hereby authorized and required, to enter into aud upon the premises of such person or persons, if it be necessary, and take such view thereof, and to mako lists of tbe same, according to tho form prescribed, which lists, being subscribed by the 6»id assessor, shall be taken and reputed ns good and sufficient lists of such property, goods, wares, and merchandise, articles, or objects, as aforesaid, under and for the purposes of this act. 8(c 13. That the owners, possessors, or persons having the caro or management of property, goods, wares, ami mtrcliAndise, articles or objects, not lying or being within tlio aHacssuneiit district In which they reside, shall be permitted to moke out and deliver the lists thereof re quired by this act (provided the assessment district In which the said objects of duty or taxation lio or be is themn distinctly stuted) at tho time amlin tho mannor prescribed to the assistant assessor of tho assos9meut dis trict whtrin such persons reside. Audit shall bo. tho duty of the assistant assessors.in all suchcases, to trans mit such lists, at tho time and in the manner prescribed for tho transmission of the lists, of tbe objects of taxation lying and being within their respective assosssment dis tricts to the assessor of tlie collection district wherein the said objects of duty or taxation shall lio or be Immediately after tbe receipt thereof; and the said lists shall be valid and sufficient for the purposes of this act. Sec. 14. That tho lists aforesaid shall, whore not other*' wise specially provided for, be tftKvp wilh refurencoto the day fixed for that purpose by this act, as aforesaid, and where duties accrue at other and different times, the lists shall ho taken with reference to tho time when said diuies become due: and the assistant assessors, respec tively, after collecting tho said lifts, shall proceed to ar range the same, and to make two general lists—the first of which shall exhibit! in alphabetical orders the names of all persons jiablo to pay any duty, tax, or license under this act residing within the assessment district, together with the value and assessment, or enumeration, as tho caeo may require, of the objects liable to duty or taxation within such district for which each such person is liable, or for which any firm, company, or cor portion is liable, with the amount of duty or tax pay* able thereon; and the second list shall exhibit, in alpha betical order, the names of oil persons residing out of the collection do trict, owners of property withiu the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount or duty or tax payable thereon as aforesaid. The forms of the said gprerol list shall ho ilovisixl and jrescribcd by tho asses sor, under the direction of the Commissioner of Internal Revenue, anil lists taken according to such form Bhnll be made out by the assistant assessors and dolirerod to the assessor within thirty dayß after the day fixed by this act, as aforesaid, requiring lists from individuals, or where duttee, license?, or taxes accrue at other and different times, the lists shall bo delivered from time to time as they become duo. And if any assistant assessor shall fail to perform any duty assigned by this act within tlio time proscribed by this precept, '"arrant, or other legal instructions, not being prevented therefrom by sick does or other unavoidablo accident, every such assistant assessor shall bo discharged from office, and shall, more over, forfeit and pay two hundred dollars, to bo re covered for the use of the United States in any court having competent jurisdiction, with costs of suit. Sec. 15. That immediately after the annual valuations nnd enumerations shall h:\ve been completed, as afore said) ilio assessor in each collection diotrlol shall, hy advertisement in some public newspaper, if any there bo in *ucb district, or by written notifications, to be •publicly posted up at least in four of the most public places in each collection district, advertise all persons concerned of the place where the suid lists, valuations, and enumerations'may be examined; ami that during ton days after the publication of the notification, as afore said, appeals will be received and determined by hjjij rela tive to any erroneous or excessive valuations or enu merations by the assistant asse.-.Hnr. And it Khali bo the duty of the assessor in each collection district, during ten days date of publication to bo made, aforo said, to submit the proceedings of the assistant assessor and the list by him received oz taken as aforesaid to tlm imwtion ol any and all perforin who shall apply for that purpoßO; and the said assessor is hereby authorized to receive, hour, and determine, in a summary way, ac cording to law and right, upon any and all appeals which nany bo exhibited sgainst the proceedings of the said assistant assessors: Provided always , That it shall be the dutyof said assessor to advertise and attend, two successive days <>f thp aftid ten, at or uoar tlio court houß© of each county within his collection district, there to receive and determine upon the appeals aforesaid: And provided also, That the question to be determined by the assessor, or an appeal respect ing the valuation or enumeration of property, or ob jects ljublo to duty or taxation, shall be, whether the valuation complained or be or bo not in a rela tion or proportion to other valuations in the same collec tion district, or whether the enumeration be or bo not correct. And all appeals to tho assessor, as aforesaid, shall be made in. writing, and shall specify the particular cause, matter, or other thing respecting which a decision is requested j and shall, moreover, state the ground or principle of inequality or error complained of. And tho ufßtstor shall have power to re-examine and equalize the valuations as shall appear just and oquitable; but no valuation OP 6h»im<*.ral!on shall L© increased without a previous notice, of at least fivo days, to the party in terested, to appear and object to the same, if he judge proper; which notice shall bo given by a noto in writing, to be left at Iho dwelling'house, office, or place of busi ness of the party by such assessor or an assistant as sessor. 30, That the said assessors of each collection dis trict, respectively, shall, immediately after the expiration of the time for hearing appeals, and, from time to time, as duties, taxes, or licenses, become liable to be assessed, make out lists containing.the sums payable, according to tlio provisions of this act. upnu every object of duty or taxation in and for each collection district, which lists shall contain tho name of each rtreon reiddlfig wilkla the said districtowningor havingthocureor superintendence of property lying within the said district which is liable to tlio said tax, or engaged in any business or pursuit requiring a license, when such person or persons are known, together with the sums payable by each; and where there is any property within any collection dis trict liable to tho payment of tb? paid duty or tax, not owned or occupied by, or under the superintendence of, any person resident therein, thore shall bo a separate list of such property, specifying tho sum payable, and tho names of the respective proprietors, where known. And the said assessor shall furnish to tho collectors or deputy collectors of tho several collection districts, respectively, within tea days after the time of hearing appeals, and from time to time thereafter, as required, a certified copy of such list or lists for their proper collection districts; nnd lu default of performance of the duties onjoined upon assessors by this section, they shall, severally and indi vidually, forfeit and pay the sum of five hundred dollars to tb© rf the United State?, to be recovered in any court having competent jurisdiction * and, moreover, shall forfeit their compensation aa assessors: Thai it shall bo in tho power ol the Commissioner of In ternal Revenue to exonerate ary. assessor, as aforesaid, from such forfeitures, in whole or in part, as to him shall ujpenr just and equitable. Sec. 17. That there shall bo alknved aud paid to the several assessors and assistant Assessors, fpy serviteg undvr this act —to each assessor xwa dollars per day for every day employed in making the necessary arrange ments and giving the necessary instructions to the as sistant assessors for the valuation; and three dollars per day for every day employed in hearing apnea’s, revising valuations, and making out lists agreeably to the pro of tills act; ttod one dollar for every hundred ; taxable persons contained in the tax list, as dellvereJ by | him to said collectors, and forwarded to tho Commis* 1 sioner of Internal Rcvcnu*; to each assistant assessor , two dollars for every day actually employed in coUec’iug j lists and making valuations, the number of days neces sary for that purpose to be certified by the assessor and I approved by the Commissioner of Internal Revenue l and ! one dollar for every hundred taxable persons contained j in the tax list, as completed and delivered by him to the I assessor. And the said assessors and assistant assessors, ! respectively, shall also be allowed their necessary anil i reasonable charges for stationery and blank books used in tho execution of their duties, and ten cents per mile for each and every mde travelled : and tlio compensation herein spttelflfcd Shall be in full for all expenses hot other wise particularly authorized. Sec. IS. That each collector, on receiving a list, as aforesaid, and from time to time as such lists may be re ceived from the said assessors, respectively, shall sub scribe three receipts; one of which shall bo given on a full and correct copy of such list, which list shall bo de livered by him to, and shall remain with, the of his collection district, and shall be open to the Inspection of any person who may apply to inspect the same; and the other two receipts shall be given on aggregate state meats of the lists aforesaid, exhibiting the gross amount of taxes to be collected in each collection district, one of which aggregate statements and receipts shall hetrana niitted to .the Commissioner Jnt e) H »l Bf venue, anil the other to the First Comptroller of tho Treasury; and all lists received from time to time, as aforesaid, shall be in like form and manner transmitted as aforesaid. Sec. 19. That each collector, beftyre receiving any list, as aforesaid, for collection, shall give an additional bond, if required by the Secretary of the Treasury, in such sums as tho tecretary of Treasury may preicribe and judge Sufficient, with one or more good mid tufficieot sureties, to be Approved by the Solicitor of the Treasury; which bond shall be payable to the United States, with condition for the true and faithful dischargeof tho duties of bis office according to Jaw, and particularly for the due collection and payment of all moneys assessed upon auy person or persons within such district, and s{ie b9ild shell be transmitted to the Solicitor of tho Treasury, and, after approval by him, shall be deposited in tho office of the First Comptroller of the Treasury: Provided always, That nothing herein contained &faall be deemed to annul or in anywise to impair tho obligation of the bond here tofore given by any collector; but the same shall bo and remain in full force and virtue, anything lu tills act to the contrary notwithstanding. Sec. 20, That each of the said collectors or deputy collectors shall, within ten days after receiving his col lection list from the assessors, respectively, as aforesaid, annually, and whenever he shall be so required by the Commissioner of Internal Revenue, advertise in one newspaper printed in his collection district, if any there l>e, and by notifications to be posted up in fit least four public places in his collection district, that the uiid du ties and taxes have become due and payable, and state the times and places at which ho or they will attend to receive the sumo, which shall bo within ten days after such notification: and with respect to persons who shall not atteud according to such notifications, and such as are liable to pay duties or taxes at any other time or times, it shall be the duty of each collector, in person or by deputy, to apply once at their dwellings within such district, and thore domaml the duties or taxes payable by such persons, which application shall be made within twenty days after the receipt of the col lection Ihts, as aforesaid, or after tho receipt of any other additional lists, from time to time, os afore&vid; and if the said duties or taxes shall npl fb?R l?p paid) Of WiVlliU ten days thereafter, It shall be lawful lor such collector, or his deputies, to proceed to collect ihe said duties or taxes by distraint and sale of iho goods, chattels, or effects of tlio persons delinquent as aforesaid. And in c*9C of such distraint it Bhall bo tho duty of the officer charged with the collection to make, or cause to be made, an ac count of tho £6otlg&P Chattels which may be distrained, a copy of which, signed by the officer making bucli 1 tiaint, shall he left with the owner or possessor of such goods, chattels, er effects, or at his or her dwelling, with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to bo pub lished In some newspaper withiu tho district, or to be pub luly posted up at tlio tavern, if there be one within live miles, nearest to the residence of the person whose pro perty shall be distrained, and in not less than two public places, which notice shall specify tho articles distrained, and the time and place for the sale thereof, which time shall not be less than ten daj s from the date of such no tification, aud the place propped for sale not moro Hum five miles distant from the place of making such dis traint: Provided , That in any case of distraint for the payment of the duties or t*xes aforesaid the goods, chattels, or effects so distrained shall and may be restored to the owner or possessor if, prior to the sale thereof, payment or tender thereof shall bo made to lbe proper officer charged with tho collo stion of the full amount demanded, together with such foe for levying, and such buqi for the necessary and reasonable expense of removing and keeping the goods, chattels, or effects so distrained as may be allowed in like cases l>y the laws or practice of the State wherein the distraint shall have belli made; but in case of non-payment or tender, as aforesaid, the said officers shall proceed to soli the said goods, chattels, or effects at public auction, and shall and may retain from the proceeds of such sale the amount demnnd&ble for the use or the United States, with the necessary and reasonable expeuses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have hssn dis trained: Provided, That it shall not bo lawful to mako distraint of tho tools or implements of a trade or profes sion, or any other articles exempted from distress or exe cution by the laws of any State, beasts of the plough ne cessary for the cultivation of improved lands, anna, or household furniture, or apparel necossary for a family. Se 6. 21. That iu all casus where tho property liable to duties or taxes under this act may not be divisible, so as to enable the collector by a sale of part thereof to raiso the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of tho sale, after satis fying the duty or tax, costa, and charges, shall he paid to the owner of the property, or his, her, or their legal representatives, or if ho, she, or they cannot be found, or refuse to receive the same, then such surplus shall be deposited iu the treasury of the United States, to be there held for the use of the owner or his, her, or their legal representatives, until ho, she, or they shall make application therefor to tho Secretary of tlu> Treasury, who, upon such application, shall, by warrant on tho treasury, cause the same to be paid to the applicant. And if tho property advertised for sale as aforesaid can not be sold for the amount of duty or tax due thoreou, with the costs and charges, the collector sha'l purchase the same in behalf of the United States for the amount , RfuW'SHid! P)'Qi'\dedy That tho owner or logoi repre sentative of the property aforesaid, after the same shall have been advertised for sale, and before it shall have been actually sold, shall be allowed to pay tho amount of tho duties or taxes thereon, with an addition cf five per centum on the same, on the payment of which the sale of the property shall not take place. And the col lector ehtdl render a distinct account of the charges in curred in offering and advertising for tale such property, and shall pay into the treasury the surplus, if any there be, of the aforesaid addition of live per centum, after de fraying the charges. Sec 22. That w ith respect to property lying within any collection district, not owned or occupied, or Bupor intended by some person residing In such collection dis trict, and on which the duty or tax shall not have been paid to the collector or deputy collector within ninety days after the day on which he shall have received the collection lists from tho said assessors, respectively, as aforesaid, or withiu ninety days from tho timo any other or additional lists shall have been received, as aforesaid, the collector shall transmit lists of tho sumo to ouo or tho collectors within the same State, to be designated for that purpose by tbe Commissioner of Internal Revenue; and the collector who shall have been thus designated by the Commissioner of Interna! Revenue shall transnflt receipts for all the lists received, as aforesaid, to the collector transmitting tho same; and tho collectors, thus desig nated in each State by the Commissioner of lutornul Ro venue, eliitll cause notifications of tho duties nr taxes due as aforesaid, and contained in the lists thus transmitted to them, to be published for twenty days in at least one of the newspapers published In tho Slate; and the owners of the property on which such duties or taxos may be due shall be peimitted to pay to such collector the said duty or tax, with an addition of five per centum thereon : Provided ♦ Thnt such paymout is made within six mouths after the day on w hich the collector of the district where such property lies had notified that the tax had become due on the Bame. Sec. 23. That when any tax, bb aforesaid, shall have remained unpaid for the term of six mouths, an afore said, the collector of tbe Etato where the property lies, and who shall have been desiaualad by the Cowtnte sioner of Internal Revenue, as aforesaid, having liift advertised the same for twenty days in at least oue news paper in the State, Bhall proceed to sell, at public sale, so much of the said property as may bo nocoaanrv to satisfy the ditties or taxosdue tliereon, together with an addi- tion of five per centum thereon \ or if such property is not divisible, as aforesaid, tho wholo thereof ahull bo sold, and accounted for in tho manner lioreinbofore pro vided. If the property advertised for salocaunot be sold for tho amount of the duty or tax due thoreou, together with the said addition, the collector shall purchase the same in behalf of tho United States for such amount and addition. And the collector shall render a distinct ac- count of tit© charge© focurred la offering ‘v.t‘l fvly r ?vSvv,n,£ TWO CENTS. for rale such property, and pay into tho traaturv tho surplus, If any, of the aforesaid addition of fivo por cennim, alter defraying the B&id charges. Sec 24. That the snvoral collectors or deputy coll c tors shall, at tho expiration of each and every month, after they shall, respectively, commence their collections, transmit to the Canimissionez of Intnrual Revenue a statement of the collections made by them, respectively, within the month, and pay over monthly, or at such time or times as may be required by the Commissioner of Internal Revenue, tho moneys by them respectively col lected within the said term, and at such places iu may l>» designated and required by the Commissioner of Internal Revenue; and each of the said collectors Khali comp’oto tho collection of all sums annually assigned to him for collection, us aforesaid, shull pay over the sumo into tho treasury, and shall render his final account to tho Treasury department as often as ho may be required, and within six months from and after tho day when lio shall have received the cyJJvctjpn lists ffWIB ttiC Skid Mi serKors or assistant i«sponsors, as aforesaid: Provided, however, That the period of ©no year from tho said an nual day shall le allowed to tho collector designated in each Statei as aforesaid, by tho CummisHiouer of Inter nal Revenue, with respect to the taxes contained in tho list transmitted to him by the other coltoct-re, as afore pui'i, Sec. 25. That each collector shall be charged with the whole amount of taxes by him receipted, whether con tained in the lists delivered to him by the principal as sessors, respectively, or delivered or transmitted to him b) assistant assessors from time to time, or by other col lectors ; ami shall bo nllowcd credit for the amount of duties or tuxes contained in the lints transmitted in tlm manner above provided to other collectors, and by them receipted as aforesaid; and also for the duties or taxes of such persons ns may have absconded, or become insol vent, subsequent to the date of tho assessment, aud- prior to the day when tho duty or tax ought, according to the provisions of this act, tohavu been collected : Provided, That it gliAl be proved to tho satisfaeliori of tilt) First Comptroller of tho.Troasury that due diligence w&« uW by the collector, and that no property was loft from which the duty or tax could have been recovered. Aod each collector, designated in each State, as aforesaid, 1»y the Commissioner of Internal Revenue shall receive credit for the duties or taxes due for all property, articles, or objects which, after being offered by him for sale in man ner aforesaid, shall or may have been purchased by him in behalf of tlm United states. Bee. 2C. That IP any collector shall fail either to collect or to render his account, or to pay over in tho manner or within the times hereinbefore provided, it shall be the duty of tho First Comptroller or the Treasury, aud h- is hereby authorized and required, immediately after buc!i delinquency, to report the same to tho Solicitor of tho Treasury, who shall issue a warrant oF distress against gvifh dejiiifluvnt collector mid liis suraties; directed to tha marebnl or tlm district, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And Iho paid marshal shell, hitfiself, or by his deputy, immediately procerd to Jovy and collect )ty? which may remain one, by disirtSs alio biuo of tho goous any chattels, Of kby pehjoual effects of the dclir.qmnt COl b ctor, and lurthiTiDore, if he abscot d, and goods, chat tels, and offerfs cannot be found sufficient to satisfy tha said warrant, tho sail marshal or bis deputy shall aud mbv proceed to levy aud collect the sum which re mains due, by distress and sato of the goods and chattels, or any personal effects, of snrtjfcy nr sureties’ of the delinquent collector. Ana ton amount of the sums due from any collector, a* aforesaid, shall, and the same are hereby declared to be a iien upon the lands and real estato of such col lector an I bin sureties, until tho same shall be discharged according to law. And for want of goods and chattels, or other personal effects of such collector or filS fnirfitiudi sufficient to satiety any warrant of distress, issuod pursu ant to the preceding section of tliis’act,the lands and real estate of pucli. collector and his sureties, or so much thereof as may be necessary for satisfying the Baid war rant, after being advertised for at least three weeks in j not Ices than llirco public places in the colly 2tion dls i trie*-, and in one newspaper printed in tho county or (lis j trict, if any there bo, prior to the proofed Uu» oi **!«, | may and shall to sold by the marshal or his deputy, i who shall make return of such sale to the assessor of the | district, who shall have all Iho powers of a court of law ! to adjudge its regularity; and the deed of said marshal or i deputy marshal, acknowledged before such assessor, aud ! recorded in a book to be kept by him for tuat pur > pfsfi fhfill l>c Aim] find conductive as to the regularity uf ; said sale, and Eliiill vest in tho purchaser all the title of | the defendant. And all monoys that may remain of the : proceeds'of such sale alter satisfying the ssdd warrant of disirese, aud paying tho reasonable costs and charges of • sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid See. 27. That each and every eellwstav 6V deputy, who shall exercise or be gujhy of any extortion or op pression, under c-dor of this act, or shall dornand oilier j or greater sums than shall be authorized by this act shall be liable to pay & sum not exceeding two thousand dollar?, to he recovered by and for the use of tho party ! injured, with costs of suit, In any court having com petent jurisdiction i and each & u d every vollvcfcw, or | his deputies, shall give receipts for all sums by them col- ' lccted and retained in pursuance of this act. ; Sec. 28. That in case any distillery or still, or any : other building used by any person or persona for auy i purpose requiring a license under the provisions of tills act, and where a license shall have been granted a* ] aforesaid, shall ho burnt or ijfttmyed, BO that the same bhall not be in actual n*ci far a period of six ! mouths, or longer, during the time For which » license | has bean granted, the collector for the district wherem 1 the same shall have beeu situated shall be empowered, j and is hereby directed, to repay one half of the duties ! whichmaj have been paid for the ficbnßO granted there- i for, as would have accrued for tho time between such j burning or destruction thereof) and-the uxpiratioaof the period for which such license was granted: Pro - ’ rided, That previous to such repayment the oaidburuing j or destruction shall be verified by the oath or uffirma- ! tionof the owner or superintendent of pnch distillery or j stilh or other budding, as aforesaid, before a judge or ’ justice of the pence veuiding within the said district; j •tnd jM*orided» That the Baid jutlgu or iu.ttice ahull en dorse on said certificate hisbelief of the facts therein set i forth, and that tlm burning cr destruction did not arise • from a fraudulent intent; aod in case of such repayment ; of one half of the duties, as aforesaid, the ficonse pro- ; vioubly granted for Buch distillery or other building, as • aforesaid, bhall be ot no further avail. fire. 20. THuk a Collector <?r deputy collector shah be • authorized to enter, iu the day-time, any brewery, distil- : Jery, manufactory, building, or place where auy property, I articles, or objo :ts, subject to duty or taxation under the f provisions of this act, are made, produced, or* kept, j within his district, fur tho purpose of oxaminitig the ‘ same, or in-rectinc the accounts required by tbU act < fre-ro time to time to be made, And every owu«r of such I biowory, aßnllery, manufactory, building, er p'nce, or ! persons having the agency or superintendence of the • same, who shall refuse to admit such officer, or to suffer • him to ex&tab e the premises, or to inspect said account?, j Ehall, for every such refusal, forfeit and pay the sura of j fivu hundred dollars. Bee. 00* That ir any person shall forcibly obstruct OF ! hinder a collector or deputy cidWctor ill tho execution Of • this act, or of any of the power and authority hereby 1 ve&led in him, or shall forcibly rescue, or cause'to be rescued, any property, articles, or objects, after the same 1 shall have been teized by h in, or Khali attempt or enaea- ! vor eo to do, tho person so offenc ing shull, for every such offence, forfeit and pay the sum of live hundred d »I!ars. fee. 81. Thnt in case of tlm sickness or lempyrary (Us- ’ ability of & collector to discharge mich of his dllthsas I car not under existing laws be discharged by a deputy, | they may be devolved by him upon one of hts deputies: ; Provided, That information thereof be immediately com- • municaied to the Secretary of the Treasury, and shall not • be disappmyfd by him: And provided,further. That < the responsibility of the collector or his sureties, to the , United States shull not be affected or impaired fh?reL'J’i ! Sfc. 5-. That in case a collector sliail die, resign, or ; be removed, tho deputy of such collector longest in ser vice at ihe timo immediately preceding may and shall, : until a successor shall be appointed, discharge all the duties of baid collector, anl for whose conduct, in case of the death of th» collector, his estate shall be responsi ble to the United states. Sec. 33. That it .shall be the duty of ths collectors aforesaid, or tluir deputies, in their respective districts, and they are hereby authorized, to collect all tho duties and taxes imposed by this act, however tho aarne iu »y be ; designated, aud to prosecute for the recovery of tho sums, ’ aud for tha recovery of ap}- pyfl) or gi|nis Wtlicll Hlity 00 forfeited by virtue of this act; ami all ftnos, penalties, ; ’ nndforfeitures which sha-I be incurred by force of thin i net. shall and may l»u sued for and recovered iu the name : of the Uuitcd States, or of the collector or deputy col- ! lector within whoso district any such fine, penalty, or ; forfeiture slinll have bteu incurred, by bill, plaint, or ia- • foimation; and ( where nototlierwisa Anddiflunmtly pro* ! Tided for, one moiety therojf shall be to the use of i United States, and the othor moiety thereof to the us* of the person who, if a collector or deputy collector, shall first Inform of the came, mutter, or thing whereby any such iino.penalty, or forfeiture was incurred. Sec 114. That any person wh> shall be convicted of wilfully taking a false oath or affirmation in any Of the cases in which an oath or affirmation ia required io bo taken in virtue of thi3 act, shall be liable to the paios and penalties to which persons are liable for wilful and cor rupt perjury, and shall, moreover, forfeit the sarnof fivo huudreil dollars. ! Sec. So. That separate account* shall bo kept at tho • treasury of all moueya received from Internal duties or tflxesin each &f the muwetive Slates* Terriiorins» And ' collection districts: aud that separate accounts ahull he : kept of tho amount of each species of duty or Ux that shall accrue, so as to exhibit, as far as may be, the : amount collected from each source of revenue, with the ' moneys paid to tlio collectors, assessor?, and assistant assessors, nnd to tlio other officers employed in each of j the respective Territories, and collection dts- ‘ tricte, an abstract in tabular form of which accounts it 1 shall be the duty of the Secretary of the Treasury, annu- ! ally, in theniontli of December, to lay before Congress. i Sec. 3d. That there shall be allowed to the collectors I appointed tinder tills act, in full compensation for tbelr services and that of their deputies in carrying this ffs{ into effect, a commission of four per ccutum upon the first hundred thousand dollars, one per centum upon thb se cond one hundred thousand dollars, and onc-lialf of one per centum upon all sums above two hundred tbousaud dollars; such commissions to be computed upon the amounts by them respectively paid over and accounted for ipidf r Uio iiMnictious of thtf Treasury Depurtu oat i Provided, Tiiat iu no case shall such commissions exceed the sum of SS,OOO. And there shall be furthor allowed to each collector ten cents per mile Tqy each ami every mile travelled, and his necessary and reasonable charges for stationery and blankhocks used in the performance of hte official duties* which, after being duly examined and cer tified by ihe Cooumsaioner of internal Hewnuc, shall ba paid out of the treasury. Sec. 87. That au allowance of five per centum shall be made upon aud deducted from tho ammntof all duties returned or accounted for aud paid over to the Commis sioner of Internal Rovemio by uny railroad companies or railroad corporations, banks, saving institutiojis, qiul iu surance companies, or their officers or agents collecting sjtid duties and paying over the same as hereinafter re quired hy this act: Provided, Said returns and pay ments are made withiu tho time proscribed by this act iu relation thereto. Src. 38. That when auy duty or tax shall have boon paid by levy and distramt, uny person or persons or Julrly who may fct-1 aggrieved thereby may apply to the twaessor of the district for relief, and exhibit such evi dence as he, she, or they may have of tho wrong done, or supposed to have been done, and, after a full investi gation, the assessor shall report tho case, .with such parte of the evidence as he may judge material, including also such as may bo reffßrdfd material by the pa» ty aggrieved) to the Commissioner of Internal Revenue, who may,.if it shall he made to appear to him that such duty or tax waa levied or collected, in whole or in part, wrongfully or un justly, with the conscutof tho Secretary of the Treasury* eoitily the amount, wrongfully aud unjustly Inviwl or col lected, and the same shall be refunded and paid to the person or persons or party ns aforesaid; from any moneys in the Treasury not otherwise appropriated, upon the presentation of such cortificnto to tho proper officer thereof. Sec. Hit. That should any of the people of any of the Slates or Territories of- tho United Status, or tho District of Columbia, be in actual rebellion against tho authority of the Government of the United States at the time this act fioea into operation, so that the Uwa 6f the United States cannot bo executed therein, it shall ho the duty of Ihe President, and he is hereby authorized, to proceed to execute tho provisions of this act within the limits of such State or Territory, or Dint rid of Columbia, so soon as tho authority of the United States therein shall be re established, and to collect tho sums winch would have Lien due from the persons residing or holding property, ireflda, wares. or merchandise, object or &rUd» therein liable to npy duty, license, or tax, with interest, at the rate of six per centum thereon, from the time such duty, license, or tax, ought to have been paid, until paid in the manner and under the regulations prescribed in this act, so far as applicable and where not applicable, the as rcttttnciit uml levy tlmli bo made, and tlio time atid rnun liH‘ of CoUedfoh regulated, by the liibtruclions and direc tions of tho Commissioner of Internal Revenue, under tl.o direction of the Secretary of tho Treasury. Sec. 40. That the officers who may oo appointed under this act (dudl be, and hereby are, authorized to perform all the duties relating to or regarding the asiossment and collection or the direct tftx imposed by an act or titled provide increased revenue from imports, to pay inters st on the public debt, ftud for other purposes," approved Augmtaih, 1801, or any direct tax which may b« hereafter ciutctul SPIRITS, ALE, BKKR, AND TORTKB. pec. 41. That every person who, on the first day of flloy next, shall ho the owner of any s»ill orstUU, or other implements used in lieu of stills, for tht purposo of distilling spirituous liquors, or who shall havo such still or stills, or implements, as aforesaid, under his super intendence, either as agent or on his own accouQt, shall, on or before said day, and every per on who, after said <*ay, shall use or intend to two any such still or stills, or '•T'pk-mentH, a© aforesaid* c\*!v?v 31 owner, W THE WAR PRESS. The War |4Ass will be sent to anbs£ribera by mail (por annum* iu advance) at.. 92,09 ThroeOoplee «« • 41 6,09 Five « « _ •• 6.00 Tm “ l i 11 .....tiiiuitiiatoo tiarger Olubs will be charged at the, same rate, thus 20 copies will cost $24; 60 copieg will cost $6O; and 109 ooples 8120. For a Club of Twenty-one or over, we wIU send tm Extra Copy to the getter-up of the CJub. Postmaster* are requested to act M Agent! ftp Thb War Pjikss. WiT Advertisements Inserted at the usual rates. BfK lines constitute a square. j otherwise, bhall, before ho slial begin to use Rljch still i or tatills, or other implements Ju lieu thereof, for the | POM) of (lifltiliing spirituous liquors, apply for, In writing, j and obtain from the collector appointed under this act for the collection district In which such person resides, [or to tho dupnty r>r such collector (Inly authorized,] a license for using such still or stills, or other implements, as aforesaid; and each such license hereafter to be granted Khali remain iu force until! tho first day of Janu ary next after the date thereof, and ro longer; which • k^lw, 0 , re ' , ' tcliv^ ly aiMii Iho pnymnnt, i , V . or »» aforesaid, of the sura of 8100: t 1 riiviar.d, Thstt licenses applied for which terminate : under tlio provisions of this acL in less timo than six Jf°jS|o nmy h ° Bruntfcd 5,H Bfor,, * ai ‘ J upon the payment Sec. 42. That it shall be the duty of the collectors, within their respective dUtricU, to grant license, for . distilling, which llcon-um shall contain the thUr thnreof* J tb? Pirni iHIIiJ, find tlio time lvhun tlio waiua will wißiro and sbim hu granted to any person, being a citizen of ' »he United Matos, or a resident of the district iu which the license is granted, who flhaii desire the same, by ap plication, in writing, to such collector, upon payment of the Rum or duty payable by this act upon each license requested. j See* 43i That tho aunlioalion in writing wads by any person lor a license for. distilling, as aforesaid, shall state the place of distilling, tlio number and capacity of the still or stills, boiler er boners; and auy ptrsou mik • tog r false statement, in either of tho said particulars shall forfeit and pay the sum of 8100, to be recovered ; with costs of Milt. ! Btfoi 44. That, in addition to tho duties piy&bU for licenses hereinbefore provided, there shall be paid, on all i spirits that may bo distilled, of first proof, on and alter ; thu Ist day of May aforesaid, tho duty of fifteen cents on j each und every gallon, which shall be paid by the owner, i agent, or superintendent of tho still, or other voßsel in l which the said spirituous liquors slutil have been <lin ; tilled; which duty idiall bo paid at the time of roudorihg I the accounts of Hpliuunh* i{. t qr>r„ m «Wg*>bjo with i duty, required to bo rendered by the following section of I this act: Provided , That Ihe duty on spirituous liquors, and all other spirituous beverages enumerated in this 1 act, bhall bo collected at no lower rate than tlio basis of finst proof, and shall bo increased in proportion for any greater Btrength'than Ihe strength of proof. See. 45. That tho term finite proof, used In this act, aud in section six of the au{<rf M&rcb 2,1861> outitled i*An act to provide for tho payment of uutMtsnriitig treasury notes, to authorize a loan, to regulate and fix tho duties on imports* w»d for other purposes,'“ Khali im construed. and {is hvreiy declared to mean, that proof of a liquor ; which corrserouda to fifty degrees of Tralles* centesimal • hydrometer, adopted by regulation of the Treasury Du ! partment, of August 12, 1860, at the temperature of sixty ; degrees of Fahrenheit’s thermometer; nnd that in e«44- ( eihg the telnpcraturea to the Etandard of sixty, and in ( levying duties on liquors above and lxriow proof, tha : table of commercial values, contained in the manual for ; tosycctors of Bplritg, prepared by Professor McCulloh, ) umh r the guperiDtendeoce of Prefessor Bache, and ! “-Cpteu by the Treasury Departinont, Hlxall bo used and ! laken as giving the of alcoliol iu Ute ! liquids ganged and proveil according to which dutie.-! ' Khali be levied, i % see. 40. That every person who, on iho first li ay dt i may aiurebatd, bhall be the owner of any still, boiler, or i other tfiSSfcl, uwd or intended to by used for the purpose ; of ri ? iillin ? Bjilritnoiis !i<morß, or wlifj shall liarn such f still, boiler, or other vobbi'l uniter his miporintetetohie, ! either as agent for the owmr or on hte own account, j shall, und every person who, after said day, shall use or intend to use any still, boiler, or other vessel, m aforc taid, either as owner, ugent, or otherwise, bhall from day to day make tiue and exact entry, or cause to en tered, in a book to L<? |,y },} m f nr that miruoiPi tha number uf gallons of spirituous liquors distilled, Whidh book shall always be open In the day timo fur the inspec tion of the sakl collector, who nmy take any mitmtos, memorandums, or transcripts thereof, and shall render to gnid collector, rn tho first day of each aod ev< ry month iu each year, or within ten days thereafter, a general ac -1 count in writing, taken from his bonks, of the uumbor of I gJiIIOJiM of KplrttHCHß HqUofr* diluted tor tHf month J»re* j ceding?aid day, or for such portion thereof as may have 1 clapped from the dato of said entry and report to the sail j day which shall next ensue; nnd shall verify orcauae to j be verified the said entries, report), books, and general • accounts, by oath or affirmation, to be taken before tho 1 collector or gome other officer mithortvced by the laws uf I the i e taic tff nduiibfcter the sains uncording to tho furm ! required by this act, whore the fcaiuo is prescribed ; and | shall also pay to the collector the duties which hy thta ’ act ought to bo paid od the spirituous liquors so distilled, ami in said accounts mentioned, at the time of rendering ; an account thereof. Sec. 47. That the entries made in tho books of the tiJUV, required to be kept iu the fafegolbg iectlcp, sbotli on ihe said first day of each and every menth, or within ten days ihereaflfr, be verified by oath or affirmation, to be taken uh nforesaid, of tho perron or persons Dy whom such entries shall have been made, which oath or affirma tion shall be certified at the end of such eutrtes by tha collector or officer administering the ssmri and shall be. In aub.-URCK, as follows! tJ 14u Rwcur(oraiHrm) thartbo foregoing entries were mndo by nio on thorespoctive days Bj'ecified, and that they state, according to the best of my knowledge and belief, the whole (junntity of spirituous liquors distilled at the distillery owned by ■ ia tha county of , amounting to ——gallons.* 1 Sec: 4S. That the owner, agent, nr superintendent aforesaid, shall, in cage {fie tlittfM taiuirfld to be made in bis books by the tenth section or this act shall not have been made by himself, subjoin to the oath or affirmation of the prrson by whom they were made the following oath or affirmation, to be taken ns afore said: “I do Bwear (or affirm) that, to the best of of my knowledge aud belief, the foregoing entries are just and true, and that I have taken all the means iu my powtr In miikc them noi M Sec. 49. That on and after tho first day of Hay next, there Hindi be paid on all beer, lagir beer, ale, porter, and ctfuT similar fermented liquors, by whatever name such liquors may be called, a duty of $1 for each and every barrel contlining not moro than thirty.one gal lcna r an 4 at a like rate for fractional parlH of a barrel, which shall be browed nr mnnuffloiurotl and sold within tho United States or the Territories thereof or within the rutiict of Columbia, after that day ; which duty sbali l* paid by the owner, agent, or superintendent of Ihe brewery or premises in which such fermented liquors shall be made, and shall be pAid at the time of rendering the accounts of such fermented liquors so chargeable Willi duty, fts required to be rendered by tho following section of tbisjict: J’rocided, That fractional parts of a barrel shall be divided into halves, quarters, eighths# and sixteenths, and any'Tractjonat part containing less than ono-sixteonth shall be accounted one-sixteenth j more than one-sixteenth, nnd not more than one-eighth, shallbu accounted one-eighth* more than one-eighth, and nf4 mart) than ono»quartan shall he occounted ones quarter; more thau ofie-qiidHor, and not more than one hair, shall be accounted one-half; inure than ono-half, and not more than three* quarter?, shall be accounted three-quarters; more than three-qnarteis. and not mors than one barrel, shall ho accounted one barrel. Sec. £O. That every person who, on cAid first day of Hay next) shall be the owueror occqpafityf ftqy bfi k W$Ff or premise* used or intended to be used for the purpTS* of brewing or making such fermented liquors, or who shall have such premises under his control or superin tendence, ss agent for the owner or occupauf, or shall have in his possession or custody any vessel or vessels intei dtd to bn ufifd on said premises In the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or otherwise, sfial], from d»y to day, enter or cvose to be entered, in a book to be kept by him for that purpose, and which shall be open at all times between the rising and sotting of the buq for the Inspection of said collector, who may take any mi nutes or memorandums or transcripts thereof, the num ber uf barrels ami fractional parts ofbarrels of fermented liquors made, keeping separate accounts of the aovoral kinds and descriptions; and gfiaJl refillVT taSftlil collector, on tie first daj of each month In each year, or WUhio tell days thereafter, a general account, in Writing, taken from his books, of the number ol barrels and fractional parte of barrels of each kind of fermented liquors wade for on* month preceding said (lay, or for such portion thereof ft« may have utnpeed from the day of such entry to said day which shall npxt ensue: aud shull ratify, os causa to bg verifi d, the Baid entries, repons, books, andgonerul ac counts, on oath or affirmation, to bo taken before the col lector or gome officer authorized by the laws of the State to administer the same according to the form required by this act where the Ramo is prescribed ; and shall also pay to tht eaiil collector th? Jiilifß ivhicli, br this act. ought to be paid on the liquor made, and in the said accounts mentioned, at the time of rendering the accounts thereof, as aforesaid. Sec. 61. That the entries made in tho books required to be kept by the foregoing section elmU, on sail first day of each and every month, or within ton days there after, be verified by t!o onlli or riffirmatioßi to bo tAkan an iirnresjiid, of tlm perton or poMAHS by svhora such entries shall have been made, which oath or affirmation shall be cettitied at thei end of such entries bythecol lector or officer administering the same, and sha’t be, ia substance, as follows: “ 1 do swear (or affirm) that the foregoing eutrios were made by me on the respective days specified, and that they state) according to tho bast of iny knowledge and belief* the wholo quantity of fermented liquors brewed at the brewery owned by , in tho county of , amounting to barrels. 11 Sec. 52. That the owner, agent, or superintendent, aforesaid, shall, in case the original entries required to be made in bin hooks ahull not have l>e.in made by him— Pflfi initwin lu tlio oath or affirmation tha following oath or affirmation, to be taken as *. 11 1 do sweBr (or affirm) that, to the best of my know- and belief, the foregoing entries aro just Had true, and that 1 have tAken all tbe means in my power to make them so. 11 Sec. 53 That all beer, lager beer, ale, porter, and other Bimilinr fermented Uqtidti which shall be made, and all spirituous liquors which shall bo distilled, within tho United States or the Territories theroor, or the District of Columbia, the duties on which .shall not have boon paid, according to the true intent and incauiug of this act, shall be forfeited, and may be Beized as forfeited by any collector of internal duties: always, Tba{ each liquors and spirit* shall not be liable to seizure and forfeiture, in tho hAnds of a bona fide purchaser, without notice that tho duties thereon bavo not boon paid or se cured lo be paid. tiec. 54. That tbe owner, agent, or superintendent of any vessel or vessels used in making fermented liquors, or of auy sllll, boiler, pf 9(l)er T»M>l ascii in the tiistilla. tion or spirits on which duty is payable, WhO Shall pe* gleet or refuse to mako true nml exact entry and report of the sumo, or to do, or cause to bo done, any of the things by this act required to be Uoue as aforesaid, shall forfeit for every such neglect or refusal all tho tlqndra and spirits made by or for hfm, and all the vessels qst*J in making the same, or the stUlu, boilers, ami other ves sels used in distillation, together with tho sum of 8600, to be recovered with costa of suit; which said liquor* or spirit?, with ihe vessels containing tbe same, with ail the vessels used iu making tho same, maybe seized by any collector of internal duties, and held by him until a tie diiou Slittll bo laid tberooi) gtMUfgg to ll»ri Fmi4«tit That buch seizure bo made within three mouths after Ihe causa for tho same may have occurred, and that a prosecution or action thereupon snail have been com menced by such collector within twenty days after tho seizure thereof. See. 55. That in all cases in which the duties afore said, payable ou spirituous liquors distilled} or beer; !ag<r be*r, ale, porter, alul other fiimU»r"fdrmeatod liquor,?, shall not be paid at the time of rendering the account of* the same, bb heroin required, the person or pi.r.'ima chargeable therewith shall pay, iu addition, ten per centum on tho amuuut thereof; uod, until such duties with such addition shall I>e paid, they shall be und remain a pcppflllWl }jpa upDU tllO distillery where such Honors imve been distilled, or the brewery where such liquors have been brewed, and upon the stills, boilers, vats, and all other implements thereto belonging, until the same shall have beeu paii; am] iu caso such duties, with such uddition, shall not Iks paid within thirty days from the time said duties ought to be paid} tho collector for the (jfotrfrt shall make a personal deumud of tilts same from BUOII person or persons, or by notice in writing left nt his, her, or their dwelling, if within the collection district, end, if not, at tho distillery owned or superin tended by Hitch person nr perrons, with some person cf proper ugo and discretion; and tu case of refusal or i;igkct to p»y said duller, wrivli tho HUdit 011, within ton days after kueh demand or notice, the amvunfc thereof may be recovered by distraint and sale of the goods, chattels, and effects of the delinquent; and, in case of such distraint, it shall ho the duty of the i Hirer charged with the collection to make, or cause to ho mndr, an account of tho goods,, clattols, or (Heels which may he distrained, u copy of which, rigr ed by the officer making such distraint, shall ho loft uilll tllli OU'ilfcP 6k possessor of each goods, cliuUtds, or eft eta, nt his, her, or their dwelling, with a note of the nim demanded, und the time and place of sale; and said officer shall forthwith cause a notification to be publish ed in some newspaper, if any there be within the dis trict, affd publicly posted up at the tavern nearest to tho rrsidmeo of tho perron whose property shall k» dUlniimd, or at tho court house of the tamo county, if not more than ten miles dis tant. which notice shall specify the articles dia traiued, and tho time ami place proposed for the sale thereof, which limo shall not be le3s than ton days from the date of such notification, and ilia place proposed for sale not more than five miles distant from (lip ©lace of nmiilng «*uch dUiraUit; iVot/ntaU, That in every coo® of distraint for the payment of tho duties aforesaid, the geode, chattel?, or effects so distrained may and shall be restored to the owner or posiessor If, prior (o the sale thereof, i ayment or tender thereof shall bo made to the proper officer charged with the collection, of the faH amount demanded, together with such foo fop levying, aiid tiicli sum for tre neceasnry ami reasonable ex penses of removing and keeping the goods, chattels, and * fleets so distrained as may bo allowed iulikn cases by the laws or prnctiee of the State or Territory wherein the distraint fluid have been mndo; but in case of non-pay ment or neglect t*> tender as aforesaid, the h*vL<l officer tfiiniJ procTft! to aHI (ho a aid goods* cfmtMfl* and off'ucta hi pubip.’ (motion, and ma> and &UaU rvtaia tram tu t
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