The press. (Philadelphia [Pa.]) 1857-1880, March 08, 1862, Image 1

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