ivoceeds of such Bale the amount demandable for the use
of the United State s, with the said necessary and reason
able expenses of said distraint and sale, as aforesaid, and
a commission or five per centum thereon for his own
um { rendering the overplus, if any there be, to the ikf*
bon whose goods, chattels, and elfects shall have been
distrained: Provided f That it shall not be law
ful to make disti Hint of the tools oriiayiements of a trade
or profession, or any other articles exempted from dis
tress or execution by the laws of any beasts of the
Plough necessary for the oulLvation of improved lands*
atme, t r neccoft *ry household furniture* and apparel for
a family.
LICKNSES.
Sec. 65. That every ticeuse which is authorized or re
quired to be taken out by this act shall be granted, and
the duty thereon imposed shall he paid in and through
out the Unite 1 Stntox, in Dimmer ami form following, that
ißto say: such hcciiso shall he granted upo«i the de
livery by the assistant assessor of the dUt? ict of the liet
of the person or persons to bo licensed, with tho rase of
the license reijuired stated therein, under the hand and
seal of the collector or deputy collector of the district
wheiein the tame is required, ov of such person or per
ah the Unniiijisyioner of JUiturnal Kovcime shall from
time to time employ for that, purpose, ami the duty
thereupon imposed as aforesaid shall be pare to such col
lector, orothe - person, as aforesaid, at tbc time of grant
ing the license; :uid every Collector, deputy collector, or
other person employed by the Commissioner of Internal
jfrTfTiue ftfl uiuTcsaid, is nnd arc hereby respectively au
thorized and required to grant and deliver every such li
cense, according to the provisions of this act and tbs
loim prescribed by the Uommisdouer of Internd Reve
nue, to the person or persons who shall apply for aud be
legally entitled to receive the same forthwith upaa pay
ment of tbs duty or sum of money thereupon imposed,
fevv iron* all Tre, gi atuny, or otnrr p-*y«wrnc whatsoever.
Sec. 57. 3 hat if Any pertou or persona shall exercise
• v carry on any trade or business Hereinafter mentiouod
fur the exejciting or oarrj mg on ot which trade or busi-
ness ;t license is required bv this act, without taking out
such license as is iu that behalf required, he, skej or they
shall, for every such oiTcnco, respectively, forfeit a
l>euaity t-iOrtl to three times the amount of the duty or
frUU of biuney imposed for such license, to be sued for io
any court < f competent jurUrt criot), in the name of tlie
United fctatee, one moiety thereof to tho use of the
United Status, the otlur moiety to the use of the person,
MllC, it it eitllvswr, aMi tirs? ais'-over, and if other thill
si collect l , r, shall first give inforniatiun of rhu fact wlieroby
t»id foi foiture was iururred.
Sec. 58. That in every license to be taken out under or
by authority of this act, shall be contained and set forth
the purpose, trade, or bushu-ss, for which ancli licenso is
grafted, and the true name and place of abode of the
riTsuu tr gemma tnhin* uut tho shim', hint the true fiat,
ur time <>l granting such license, and (except in the case
of auctiontiTß and pedlers) the place at which the trade
ur business for which such license is granted shall be car
ried cii : J'rurided, alivays . That persons in partnership
and earn tug on their trade or business in one place uul
set of premiers only, sh .11 not be obliged to take outmoro
than m a license in any mu* j our for tho purpuso of
car: ying on suck trade or badness, save aud except
that each and every person whatsoever exercising or
carrying on the trade or business of auctioneer or
pedb r?, or acting as such, shall take out a
separate aud distinct license for that purpose; And pro
'l'iiltd.furih* i\ That no one Uconso taken out nuitor or
by aulhoiity of this act by any person or persons, ex
cept auctioneers and pullers, shall authorize or em
power such person* to exercise or carry on the trade or
business mentioned iu such license in more than ono
separate bud distinct set of premises, such premises ba
ing all aflpicing OT WMigwuHt to each other, aud situate
in one place, and held together fur the sama trade or
business, and of which lie, she, or they shall have male
lawful entry, to exercise or carry on theroin hi 3, her, or
their trxdo or business, aB aforesaid, at the time of grant
ing such licence, but that a separate and distinct license
BbHJI be tafct-u nut by all and ©very such person or per
.•o,lo hfoM»s^id y txcept us ufomuid, to oxorcisu or
carry on Ins, her. or their trade or business, as aforesaid,
at or in any other ur different premises than a» before
mentioned.
Sec. 51». That in eve- y case where more thau oue of
the pursuits, business, or occupations hereinafter de
scribed shall be pursued or carried on in the same place
by the Fame person at the same time, except as therein
n.enlit>ned, license um?t be tukeu out fur eauh kind, ac
cording to the rates severally prescribed.
Sec. 60. That every person exercising or carrying on
the trade or btijinets of an auctioneer, or selling aay
gowia ur clmttrls, larfisi »n<)iwnt?i «r twre lit .meats, by
auction, BktiTl) over nud above any Hcvxis© to luia or Her
granted us ail auctioneer, take out such license as i* re
quired by law, to deal in wh'Jedale or retail, or to vend,
irade in, or sell any goods or commodities for the dealing
iu, at wholesale or retail, or vending, trading in, op sell
ing of which a li<H-iii4 U gppd ally before ha or
she shall be pei milled or authorized to Jell such goods or
commodities at private sale; aud if any such person shall
sell any such goods o- commodities, as aforesaid, otherwise
than by auction, without hnvingtaken out euch license as
aforesaid for that purpose* he or she shall oe subject and
liable to the penalty iu that behalf Imposed upon per
sons dealing in or retailing, vending, trading, or selling
any such goods or con. modules without license, nolwlth-
Btarding any licence to him or her before granted, as
nfoie.-aid, for the pnri>ose of exevcisii.g or carrying on
tht Dade m* of un fluetioneoi l , or Belling any
goods or chattels, lands, tenements, or hereditaments by
aucticn, anything herein contained to the contrary not
withstanding : Provided, alivays, 1 hat where such
goods or cs-nnnnditfes as aforesaid are the property of
any person or persons Luly licensed to deal iu or to retail,
or to vend, tnhU !h, At £*ll - lift* fcfthid. fclUiU IteFsAtt 6t
persons having n.udo lawful entry of hi?, her, or their
house or premises for such purpose, it snail anil may bo
lawful for any person exercising or carrying on tho trade or
business of au auctioneer, or selling any goods or chattels,
lands, tenements, or hereditaments by auction as afore
said, being duly licenced for that purpose, to sell such,
goods or comimiditicfi as afoiesaid, at auction, for and on
behalf of such person or persons, and upoa his, her, or
their entered house or premises, without taking out a
separate licenso lor such sale.
grc. 61. That upon the death of any person or pers ins
licoutfed under or by virtue of tills ntT* or upon the re«
nioval of any such pursou or persons from, (he house or
piemises at which he, she, or they Were autlnrizdd by
•such license to exercise or carry on the trade or business
mentioned in such license, it shall and may be lawful for
the person or persons authorized to grant licenses to an
thorite and empower* by endorsement oa such licouaei o
otherwise, as the Cummisaionor of Internal rteveni e
shall direct, the i xecutors or administrators, or the wife
or child ot inch deceased person, or the as iguee or
assigns of euch person or pera-ms so removing as
RforwaKi wlw aim!l lie pgasmed of ss<! occupy the
house or premises before used for nuch purpose t»s
aforesaid, in like manner to exercise or carry on the
same trade or bnsrim-ss mentioned m such license, in' or
upon the t ante hou?a or premises at which such person or
persons as ufureeaid deceased, or removing as before
mentioned, t>v virtue of enca license to him, her, or them,
in that behalf granted, before exercised or carried on
such tiHde or business for and during the residue of the
term for which such license was originally granted, with
out taking out any fresh license ur paymeut of any ad
ditlofiM duly* or any fra tliaraupoa for the rugiduo of
socljtenn, and until expiration J*rovi»Ud t aU
That a fresh entry o* the premises at which such
trade or business shall contuiue to be so exercised or
ceiritd on as ufousaid shall thereupon oe made by and
in the natm- or names uf the p r*in or persons to vruoai
ftiifli bmiioriTy m hforeaaiT ahull be grautei.
ytc. OH, That on and after the first (lay ot May next,
sad annuaJly tbrr« after, a license shall be. t dcea oat for
carrying on or lim suctiug the pursuits, bndnoßS, occu
..pathiij, or employment hereinafter or if com
nienctd Hibe-iquetit U> the tiaie as aforesaid at ihcdate
ilicrsoil 19 WH'iiHl? VIW )'«isri M 'l|« p!->qe or pro
mites to be described in such license, fur each of which
lireuftsthe sums heiewith staled sh.iU be respectively
and annually paid. Any number of persons c%rr> lag on
such business in copartnership may transact such basi
i.eFS at t-uch place un-ier such liceuse, aud not otherwise.
1. liiHKEiib elitill mi SKID fur etch license, Stw
person rii&ll be deemed n ban Ker vrittii u Hie meaning of
tLis act who Keeps a place of business where credits are
opened in favor of any person, firm, or corporation, by
the deposit or colketiou of money or currency, and the
gamp, or any part thereof, bIihII be paid out or remitted
lipoti the itenfe, ihoak, or of such creditor, lmt uot
to include incorporated hanks or ether banks legally au
thorize! 10 issue notes as circulation.
•J. Auctioneers shall pay $2O for each license. Every
person shall be deemed an auctioneer within the mean
ing o- this act who shall offer property of any kind for
to the Ligheat or beat bidder, excepting SUSIi £A.l£~l &§*'
jnsy he ordered to he made by tl«e deerte, order, or
judgment of any judicial tribunal.
3. Wholesale dealer*: is liquors of ev ry descrip
tion, incinding distilitM spirits, fermented fituora, and
Wipe? of all kindr?, ehiil| pay fifjv dollars tor each, license.
Every person who shall sell or offer lor sale any such li
quors in quantities of more three gallons at one
time, to tbe same purchaser, shall be regarded as a whole
sale dealer in liquors within the meaning of this act.
Retail Jl v .alkjss ix i.iqtroits, including distills 1 spi
l'd?, reiiuemcii Ikjuorts uud wines of every description,
i“bail pa;- twenty dollars lor each license. Every person
who shall sell or offer for sale such liquors in less quan
tities than three gallons at one time, to the same pur
chaser, shall be regarded as n retail dealer in liquors un
der this a»t. Hut this eliall not authorize any spirits,
liquors, wine?! or malt liquors* to he drunk on the pre?
jniefa.
5. Retail dealers Btiall pay SlO for each license,
livery person whose business or occupation is to sell or
offer to sell groceries, or any goods, wares, or merchan
dise, of fo eigu or domestic production, in leas quantities
titan a whole original piece or package at ona time* to
the sunt peraun* (tint including wines, spirituous ornialt
liqui-rf, nor excluding stationery, drugs, medicines,
cigars, snuff or tobacco,; shall be regarded as a retail
dealer ULder this act.
6. AYiiulesale dealers shall pay 950 for each
Hmiea. Kyery pinion uhoto bn.nmena or occupation is
to sell, or offer to sell, gtoceries, or any goods, wares, or
imrchandtee* of foreign or domestic production, by one
or more original packages or pieces at one time, to the
same purchaser, not including wines, spirituous or malt
liquors, shall be deemed a wholesale dealer under this
act; l’til, baring h-ifc f-n ont A license A wUoleaAlA
dealer, such person may also sell, as aforesaid, as a re
tailer.
7. fcTATioNERS shall pay SlO for each license. Every
person who keeps for sale, or offers to sell, in any store,
House, or other baildta?, books, paper, quills, pens, seal
ilig-witx, WaUftq Iblf, »££AUht-b66kd, Oi- UttU-ltf USU&lly
called stationery, shall he regarded us a stationer under
this act.
8. rAWSJiHOKEKi? shall pay 850 for each license. Every
person whose business or occupation is to take or receive,
by way of pledge, pawn, or exchange, any goods, wares,
or merchandise of any description whatever* for the re
payment or security of money tent thereon, ; shall be
deemed a pawnbroker under this act.
9. Rectifiers shall pay onu hundred dollars for each
license. Every person who rectifies, purifies, or refines
spirituous liquors or wines by re-distiilati )a or other
prCCfBS, <?7 mifce§ and spirits, brandy, gin,
or wile, with any other materials for sale under the
name of rum, brandy, gin. wine, or any other name or
names, shall be regarded as a rectifier ualer this act.
19. Brew ers shall pay fifty dollars for each license.
Every person who manufactures fermented liquors of
anj name or description* for sulo, from malt* wholly or
in part, Bhullbe deemed a brewer under this act
11. Hotels, inks, aad taverns shall be classified and
rated according to the yearly rental, or, if not rented,
according to the estimated yearly rental of the house and
property intended to be occupied for said purposes, as
follow, to wit i All eflßoa where the root or the valuation
of the yearly rental of said house and property shall be
j&30 v 000 or more shall constitute the first claBS, and shall
pay £2OO for each license: where tho rent or the valua
tion of the yearly rental shall be 85,000 and less than
$lO,OOO, the tecc-ml clat-t?, and shall pay $lOO for etch
where Uio rent or Uie valuation of the yearly
rental sIihII be §2,500 and less than §5,i)(K), the third
class, and shall pay $75 for each license*, where the
i exit or the valuation of the yearly rental shall be
81.C0U and less than $2,500, the fourth class, and
shall y;*y $5O for each liceost*; where* the rout or
the valuHtkm of the yearly reutul shall be $5OO aml
lee= than 81,000, the filik elans, and shall pay 82a for
each license: where the rent or tho valuation of the
yearly rental shall hr. $3OO and less than S’ O'J, the sixth
class, amf shall pay $l5 for each liceuse ; where the rent
or the valuation of the yearly rental shall bo $lOO and
lets tlnm 5390, the Btventh chits, and shall juy for
each liceiist;; where tho rent or the valuation of the
ypmly rental shall bo less than $lOO, the eighth class,
and slmi! pay $5 for each license. Every place whore
fold and lodging are provided for and furnished to tra
vellers and fv journrrs, in view of payment therefor, shall
be regarded as a hotel, inn, or tavern, wider this act.
All steamers and vessels up.in waters of the United
states, on foard $f t h OF travellers ft-g
piovided with food or lodging, slain be required to take
out a license of tho tilth class, as aior< said, under this
act.
12. E.vii>-r,.houses shall pay $lO for each license.
U\ ery place where food or refiesßments of any
fciiidate piuvid«-d for casual visitors and sold for con-
Mimrtkm thrrtin* hdull be renurdod as *u flitting* house
under this act.
IC. Jfoi’KKits shall pay 520 for each license. Any
person whose bindnuss iR to purchaso or sell Btocks,
drafts, notes, or othor'securHies for thoTßelves or others,
or deals in exchange* »<*l»th»g to momy, abull be re
garded as a broker under thfa
14. Commercial KunxKits shall pay $5) for eich
license. Any person who imrcha.-o:?, nr sells goods or
produce, or seeks orders therefor, in original or'unbro
ken packages, otmanager husiuoH nuttei-i for iheowa
■ersof voxels, or the Bhij'psrs- oi of freight
Cttrrifd by resrel-J, or purchases or so is real estate for
»hnU be regarded a commercial broken under thU
act.
15. Tobacconists shall pay $lO for each license. Any
person who ahalt ofier tor sale, at retail, or
•tobacco in any form, shall bs a tobacconist un
der this act.’ But retail dealers, having taken out a
license therefor, shall not be required to tike out a
license as tolHcconiult, anything in this act to the con
trary DOtwitlistundiLff.
10. Thbati:es Rhsill pay $lOO for each license. Every
place or edifice where dr jmatic or operatic rtpresenta
tioi.s, pla>s, or perfonnmic** are exhibited shall be re
garded as n ihvatre under this act.
17. Cnicusrrs Rhall piy 850 lor each license. Every
building, tej t, tpace, or area, where fcatf of hQfaeman-
Ehip or nciobalic spjrls are exhibited t<hill bu regarded
AS a i ircus under this act.
• 18. Bowlixg-allevs shall pay according to the num
ber of alley* belouning to or med In tlie bnilcing or place
to l>e licensed. When not exceeding one alley, $5 for
each liceiite; itud whea exceeding me nlley, $5 for each
ndditianal alley. Kvery pl*cb or ImiliUnK m tirro Uiurls
aretbrown, and open to the public with or without [n ice,
6liall l e regarded as a bowling*alley under this act.
19. ionfectionkrs shall pay 810 for each license.
Every person who 6ells at retail confectionery, aweet
meats, comfits, or other confects, in any building, shall
be regarded as a confectioner under this act.
2d. Hoksk-peai.ehs shall pay for each licenso the sum
of SflO. Any person whose busiuese it is to buy aud soil
lmi'toy or uiulop shall bo rosardod a undop
this act.
21. Tai.i.ow• ciiAXDT.ERS and SoAP-iiAKBns shall pay
for each license the Bum of Any person whose busi
ness it is to make or manufacture candles or soap shall
ho rugarded a tallow-chandler and soap-maker underthis
ftCti
22. Coal-oil J>mTti.i.BnS shall pay for each liconso
the sum of #2O. Any person who shall refine, prodneo,
or distil ciude iietroieum nr rock oil, or crude cool oil, or
crude oil made of nsphaltum, fltule, peat, or other bitu
minous substances, shall bo regarded a coal -oil distiller
under this act.
23. Tedleus Bh’ill be daißifiod mid rated as follows,
to wit: when travelling with more than two horses, tho
first clabb, and shall pay #2ft for uacli license ; when
travelling with two horses, the second class, and shall
pay #l5 for each license ) when travelling with ono horse,
the third class, and shj»ll pay #lO for eaoh license; when
travelling on foot, the fourth class and shall pay #5 for
each lifiimgA. Any porenn uhn gells or nlhirs to BOlli fit
retail, goods, wares, or other commodities, travelling
from place to place, iu the street, or through diHerent
parts of the country, slmll be regarded a pedler. under
this net: Provided, Tlmt any pedler wh« selU, or ofiera
to sell, as aforesaid, at wholesale, shall pay S?o0 for each
iiCCUBC. i' .
24. Atotiiscariks shall pay #lO for each license.
2very person who keeps » shop or building where medi
cines ur© compounded or prepared according to prescrip
tions of physicians, and sold, shall ho Tcgardod an
apothecary under this act.
25 Makofacturkhs shall pay #to for each license.
Aay pcnon or peiSJOIH, fiWIH, COinpailiGß OP COPpOPiltiOnfl,
who shall manufacture by hand «r macl inory, and offer
for sale, any goods, wares, or merchandise, exceeding
annual!? the sum of #l.OOO, shall be regarded a mauu.
actur er und*r this act.
2G. rnuTOdiiAniKßs Hlmll pay ten d olio nr s for each
license. Any person op who maku fop sale pho
tographs, umbrotypes, or pictures on glass, metal, or
paper, by the actiou of light, shall be regarded a photo
grapher under this act.
Sec. 03. That where the aunuul gross receipts or sales
of any apothecaries,confectioners,eating-houses,tobacco
nists, or retail dealers, shall not exceed the sum of #i,ooo,
tiuch npothecMics, confectioners, ©atlog-houses, aud re
tail dealet s, shall not be required to take out or pay f»r
license, anything in this act to the contrary notwith
standing.
Bee. 64. That nothing contained iu the preceding sec
tion of Lhis act, laying duties on license*, shall be con
strued to extend to the sale of goods, wares and mer
chandise made and Bold by the nmnufncturer utv.ii©
manufactory or placewhere the same is made] to wine,
dressers who adi, at the place where the same is .made,
wine of their own growth; to physicians who keep on
hand medicines solely for the purpose of making up their
own prescriptions for their own patients j nor to apothe
cariuß. as to rino3 or Bplrituonfl limiora, which they uao
in the preparation or making up of medicines sick,
lame, or diseased persons only.
Sic. 65. That no license hereinbefore provided for, if
granted, shall be construed to authorize the commence
ment or eontiuufetinn of any trade, business, occupation,
©r €lUplO)flV?lrt therein mentioned, within any Stato or
Territory of tho United states in which it is, or shall be,
specially prohibited by the lavs thereof.
MANUFACTUUEB, ARTICLES AND PRODUCTS.
SPECIFIC AND AD VAT.ORBM DUTY
Sec. 66. That, on and after tho first day of May next,
every individual, fltlii, UsiiO(ii:Stl6li, OP COl'PO
ration, (aid any word or words in this act indicating or
referring to person or persons shall be takih to mean aud
intitule partnerships, firms, associations, or corporations,
when not otherwise designated or manifestly incompatible
wiili the intent thereof,) shSU comply with tho.following
rtiinii'oiiSßtS) that s#>' :
First, Before commencing, or, if already commenced,
bcfoie continuing, an? such manufacture fop wliich he,
Mir, or they may be liable to he assessed, nuder the pro
visions of this act, and which shall not be differently pro
vided for elsewhere, within thirty dais after the date
when this act shall take effect, lie, she, or they shall fur
blkh to the uttsishmt a statement, subscribed
and sworn to, or afiirined, setting forth the place where
the manufacture is to be carried on, the uses of the ma
nufactured article, the proposed market for the same,
whether foreign or domestic, and generally the kind nad
quality manufactured or proposed’to be manufactured.
Ssfcc<Mi«i Uc shull on the ILrat d*iy of caoli aud every
month, aflt r tlie day on which this act tikes effect, as
hereinbefore mentioned, make return uf tho products aud
salts of such manufacture in form and detail as may be
required, from time to time, by the Commissioner of
Interual ItcYimie.
Thiid. All such returns, ftatrmouts, descriptions,
memoranda, oaths and affirmations, shall he iu form,
scope and detail, as may he prescribed, from time to
time, by ihe Commissioner of Internal Revenue.
Sec. 07. That upon the amounts, quantities, aud valuf s
of gbmltq wares, merchandise, ami articles manufactured
and sold, hereinafter enumerated, the manufacturer
thercc-f Khali pay to the collector of ioterual revenue
w'itnin liis district, monthly, or on a day to bo prescribed
by the Commisaiouer cf J niernul Bevtmus, the duties pn
such nmmifacturea; anil for uuglect to pay such ilnticsi
after dtnnu (l, either personal or wrilteu, left at his, her,
or their bouse or place of business, or manufactory, the
Hniouut of such duties may bo levied upon tho goods,
wares, and merchandise manufactured by any such
manufacturer. And such duties, mid whatevtr shall bo
the txuonsesoriGTy* shall 4»o alien in favor of the Uuituil
States upon such manufactured articles m whatsoever
hands found. Such lien may be enforced by distraint as
provided in the general provisions of th s act.
Sec. 68. That, for neglect or refusal to pay the duties
provided by this act on manufactured ar»iclt-s, as afore-
Bai'i, the aniclos on RhicU sucli duties shall have ac
crued, or should accnie, may be forfeit*! to the United
States, and may he sold or disposed of for the beuefit of
the SAme, In manner as shall be prescribed by the Com
missioner of Internal Revenue, uuder the direction of
tho Secretary of tho Treasury. Iu such c*se the col
lector vr dviml.v Wlk?t9r nwi" t»He posaeasiou of sai.l
articles, aud nmy mnintaiu such possession in the
pi finises and buildings wlieru they may have been
manufactured, or deposited, or m*y he. He ahull sum
mon, giving reasonable notice to all parlies Interested,
enjoining them to appear before the assessor, or as-
BiStßllt fit ft 3 a )* i u such imm
inunß nxvfif thi’n and There to nhovr it
any there he, why, for such neglect or refusal, such
articles should not be declared forfeited to the United
States. Such persons or parties interested shall be dueruad
to be the manufacturers of the same, if they shall be at
the tJiuo of taking such possession upou the jireuuaes
where mauufactur+tl 5 if they shall at such time have
been 1 ©moved from the place of manufacture, the parties
interested shall be deemed to be the person iu whose
custody or they shall then be. SuchMicnmoas
bo si j*vo»l <m£h partis in person, or by leav
ing a copy thereof at the place of abode or business of
the patty to whom the same may he directed. Incase
no such par tv or place can be found, which fact shall be
determined by the collector"s-return on the summons,
sWll U9li9f] in tlie Irttwe 9? S s’l* ll !, ° B iren
by ailvwiiseineut tn odo or more newspapers in the dis
trict nearest to the} place of such gale. I r ,utor before
such hearing, such duties shall not have been paid, aud
the aseeesor or assistant assessor shall adjudge the sum
mons and notice, service and return of the same, to be
Hifticient, the najd articles shall be declared forfrit ? and
shall be solo, disposed of, or turned over to the use uf
any department of the Government, us may be directed
by the Secretary of the Treasury, who mav require of
ary officer of ihe Govtrmnenl into whose possession tho
seme may be turned over the proper voucher therefor.
Tlie < ummistioner of Internal Eovenue, with the appro
val of the tf»rretary oi the Trewcory, znay review any
such case of forfeiture, and do justice in tlia premises.
3f the forfeiture sliu'l have been wrongly declared,* and
sale made, the Secretary’ is hereby authorized, in c;ne
the specific articles eanuot be restored to.the party ag
grieved in as good order and condition a& when seized,
to make tip to melt party in money his loss aud damage
from 1 lie contingent fund of his department. -Immediate
leturn of teiznres eo forfeited shall be made to the Com
imsMcni-r of Intcrrol Bovenue by the cellectopor deputy
collrcior who thnli make any such seizure, Articles
which the collector may adjudge perißliuhle may be sold
or disposed of before declaration of forfeiture.
See. 69. That any violation of, or neglect to comply
with, the provisions of the GGlh section of this act, shall
be gecd cause for seizure and forfeiture. substaDtially iu
m bdtx r as detailed in the section next, preceding this, of
nil mui.uf«(<lurcd articles liable tn be assessor! imrlor tiie
proYisions ci this act, and not otherwise provided for ;
and such violation or neglect to comply shall further
make any party eo violating, or neglecting to comply,
liable to a fine of $5OO, to bo recovered iif* manner and
form rr provided in litis act.
Sec. 70. Tit at in case of the manufacture anl sale of
any gcodtq ware?, merchandise, or articles aa hereinafter
mentioned, without compliance on the part of the party
manufacturing the same with all or any ol the require
ments and regulations prescribed in this act iu relation
thereto} the agate-taut assessor may, upon s;r:h informa
tion as lie may have, assume and ettimate the amouut
and value of such manufactures, and upon such assumed
amount areess the duties, and said duties shall be collected
in like manner as in case the provisions of this act in
rtlation thereto Led been complied with, and to such
Wtivfcs «H ti-e foregoing provisions for liens, fines, penal
ties, and foi foitures, shall iu Jiae manner apply.
f?tc 71. That all goculs, wares, and merchandise, or
mtides manufactured or made by any person or persons!
not for gale, but for his, her, or their own use or con
sumption : mid all goods, wares, and merchandise or ar
ticlv?* IPUtnifitttnred or inaifo and sold, except spirituous
aud mult liquors, ana leaf, stem, orjumuufacturel to
bacco, whue the annual product shall not exceed tae
sum of §6OO, t-hall be ami are exempt from duty: Pro
vided, That this shall not apply to any business or trans
action where oue party furnishes the imiteriate, or any
part thereof* and employs another party to aianufautum,
make, or finish the goods, wares, and merchandise or
articles, paying or promising to pay therefor, uud re
ceiving the goods, wares, and merenandise or articles;
but in all >nch cases the party furnishing the materials
and receiving the goods, wares, aid merchandise or
articles, »hull 1 e liable to ami charged with all ucuruiug
cuties thcmdi.
Sec. 72. That the value and quantity of the goods,
wares, and merchandise, required to bu stated, as afore
said, and subject to an ud valorem duty, shall be eiti
umted by the actual sales made by the manufacturer, or
by lijo, lu-r, nr their agent, or person or persons acting
in his* her, or their behalf; and where such goods, wares,
and merchandise have beeu removed for consumption,
placed on shipboard, or arc no longer within the custody
and contiol of the manufacturer or manufacturers, not
being in his, her, or their factory, store, or warehouse,
the valve shall be estimated by the average of the market
value of the like goods, wares, and morchaudlae, during
the time when the same wonld have become llablo to and
charged with duty: Provided, That in estimating the
duty on leaf, stem, or unmanufactured tobacco, the
: quantity actually sold, temovud for consumption, or placed
| on shipboard, by tho producer, shall be tho quantity or
I amount upon which said doty »bail be assessed, paid, and
i coMected.
Sec. 73. That from and aft*r tbe said first day of May
| next, upon the articles, goods, wares, and merchandise,
: hereit alter mentioned, which shall thereafter be pro
duced and sold* or ho nrntufacfcnred ?r awte ?vnd w
removed for consumption, within the United states or
Territories thereof, there shall be levied, collected and
paid, tbe following duties, to be paid by the producer or
manufacturer thereof, that is to say:
On candlcH, icado wholly or in part of tallow or lard,
and valued at not abuvol2ctH. par pound* 5 mills per
! pouud ; when valued at above 3*2 eta, per pound, and on,
i wholly or in part, spermaceti, paraffine, refined stoarine
: and adamantine candles,'l ct per pound;
; On lard oil, mustard seed oil, linseed oil, and on all
• animal or vegetable oils, not provided- for elsewhere,
whether pure nr adulterated* 5 cunts par gallon*
On burning fluid, composed of alcohol aud spirits of
tnTpeiiliut , wholly or in part, 5 cents per gallon:
On gas, illuminating, made of coal, wholly or in pare,
i or any other material, 25 cts for 1,000 cubic feet: Pro*
'• vided, That all gas furnished for Hirhtinj? kticet-lamps,
i lighting rfiiitfk dwelling-hoiiiitf?, when spccmtly
• made by Hie owners or occupants thereof for that par
; pose and not for sale, shall be exempt from duty: Pfo
| tided , That all gas cuaipanies are hereby to
; add the duty or tax imposed by this act to the price pax'
l,l>oo on gas sold, any limitation which may
exist in tbe charter of said compaufog or laws‘of any
: Stafo to the contrary uelwithttHmling j
i On crude coal oil *r tar, produced by tho distillation
: of coal, asphaltum, shale, peat, and other bituminous
; jmbstnnces, used for like purposes, aud ou crude petro
; lfum or rock oil, 5 cts. per gallon;
On coal 'oil or illuminating oil, refined, produced by
: the distillation ot coal, asphaltum, shale, peat, petru
: leum, or rock oil, and all other bituminous aub3tances r
: need for like purpobes, when the aame from any cause
; has not been charged with the duty iu u crude state, 10
i cts. per gallon;
On spirits redistilled, mixed with other liquors or ma
terials, or adulterated, or prepared in any way to bo sold
»s l>r»i:ilj* r gin, witk*, or by qny other name, 25 cents per
Ballon* ou the basis of first proof* and su iu proportion
; lor any greater strength than the strength of first proof;
On vinegar, or fluids purporting to bo vinegar, the nci
dulent properties whereof shall be derived in whole or iu
‘ paxtfrcin any materials other than cider or wine, 5 cts.
; per gallon ;
: Du gnmiiil colTpc, mu! nil prcpnmtionß of 'vliicH ooffeo
( forms a part, or which is prepared for sale as a substl
i tute for coffee, 1 ct. per pound ;
On ground pepper, ground pimento, ground cloves,
! pronixl cassia, and ground ginger, aud all imitations of
; the tHiiie, 1 cent per pouud :
On pug»r, refined, whether loaf, lump, granulated, or
• juilveriiiod, 2 mills per pound;
On sugar, refined or made from Inferior qualities, and
: fre tu molasses, ayru pof molasses, rnelado or concentrated
rnehtdo, 2mills per pound; '
On sugar candy and nil confectionery, made wholly or
1 in part or gupar, 2 eta per.pound ;
On chocolate, and cocoa prepared, 1 cent per pound ;
| On Eklftrutu*, 5 mills per pound;
j On rtmi In madu of putmoua, two mills pnr poumt,
mßdc of corn, four mills per pound, made of rice or any
i otherenuterlal, six mills per pound;
: On tobacco, leaf or stem, unmanufactured, three cents
f per pound: Provided , That the payment of this duty
• shall not exempt tobacco from a further duty when
i mor.nfncturcd |
tin tobacco, cavendish* plug, twist, fine cut* and mauu
: factored nf all duscriptions, not including snuff, cigars,
or pie part d smoking tobacco, five cents per pound;
i On fobac'o, prepared smoking, three cents per pound;
On snuff or tobacco, ground dry or damp, of all de-
Rcrsptions, (except aroxnatie or medicinal aniiffiu pUiats,
rats. Soxefi orsncMs.) ssts p«r pvmh'l;
On cigars, vidued at not over $5 psr thomial, 10
; cts. per pound;
On cigars* valued at over $» and not oror $l9 ps 1
; thousand, 15 cts. per pound
On cigara, valued atovor #lO per thousand, 20 ots. per
pound;
On gunpowder, called riJle or sporting powder, 5 cts.
per pound;
On jranpowdori common* and all othor not provided
for, oiu* rt. per pound;
On whit© lead, dry or ground iu oil, 25 cents per on©
hundred pounds; .
On oxide of zinc, 50 cents per oue hundred pounds,
On t-ulphftte of harytuj. 50 cents per one hundred
rounds;
On all paints and painlcr* colors, dry or ground iu
oil, or in puMu with water, not otherwise provided for, 5
per centum til valorem;
On printerfl' ink and ink of all other descriptions, -j
per centum ad valorem;
On corn broom.-:, 10 cents per dozen ;
On ivmiil!'” r ,,ilB > lo P v r <!m«i i
On straw, palm leaf, aud grass hats, caps, bonnets,
valued at not ahovo £4 per dozen, 2l) cents per dozen;
when viilmd above S 4 per ilozen, 50 cents per dozon;
On hats and caps, made of fur, felt, wool, or bilk,
wholly or in part, and valued at not above #0 per dozeu,
25 cts per ilozen ; valued at above SB per d jzeu, and not
Bh»vs#loi fiOctttpcr doKfUi Tftlueil at above S 1 0( and
not aiHive #2O per dozen, #1 por dozon; valued at above •
#2O per dozen, #1.60 per dozen; •
On Blfetl lioop-skirts, or skirts with auy metalic hoops,
valued lit not above $lO per dozen, #2 por dozen; valued
at above $lO, and r ot abovo $lB per dozon, $3 per doz'-n;
valued at above #lB per dozen. #4 per dozen;
« On clocks valued at not abovo #5,25 cents each;
valued at abovo $5, 50 cents each ;
Oh pins, solid head or other, valued at not over $1
por pack of one dozon papers, 5 cts. per pack; valued at
$1 per pack, 10 cts. per pack ;
On pina, solid head or other, in boxes, packets, bundles,
or other form, not provided for, fi cts. per pound;
Ou iiuobrellAß made of cotton, 10 cU. each;
On umbrellas mad© of Bilk, or any other materia] not
provided for, 25 cts. eauh;
On pnrasols made of any materials except silk, 5 eta.
each;
Ou pnrftwtln nuuln of Bilk, 10 ctß. oixoh;
On screws, commonly called wood screws, two inches
or over iu length, 1 cent per pound; less than two inches
in length, 1 cent and 5 mills per pound;
On railroad Iron, #1.50 per ton;
On bank-note paper, 5 cts. per pound;
On w riting, letter, note, plate, map, card, and acconut
book paper, 2 cly. por pound;
On printing paper, unsizod, 3 mills por pound; 4
On printing paper, sized and colored, and uncolored ca
lendered paper, 5 mills per ponud;
On hanging paper, five mills pur pound;
On paMe-board and binders* hoard; made of junk,
straw, or any other matoiialH, wrapping-paper, made of
imudllahemp, orother similar hemps, or made iu imita
tion thereof, and all other descriptions of paper, three
mills per pouud;
Ouhoar, castile, palm-oil, erosive, and soap of all other
descriptions, white or colored, except soft anil soap
otherwise* provided for, five mills per pound;
t'n BPHpi ftn?yj sceptedf honey, cream, and all de-
Bcriptions of toilet ami shaving soap, 3 cts- per pound;
On salt 4 cts. per ICO pounds;
On pickUs and preserved fruits, and on all preserved
meats, fish, and wheH -fish in cans or air-tight packages,
five per centum ad valorem:
On blacking and paste, usually called shoe or boot
blacking, of all descriptions, five per ceutum ad valorem;
On glue and cement, prepared or in sheets, liquid or
solid, of nil descriptions, five per centum ad valorem;
On paK'ht or enamelled harness leather, 2 cts. per
pound :
On patent or enamelled leather, made from what are
utuallv milled cow hides, 1 cent per pound;
On sole leather, of all descriptions,! ceut per pound;
Ou morocco, goat, or kid skies, curried, manufactured,
or finished, 75 cents per cozen;
Op s]teep skips, tanned, curried, or finished, 25 cents
per dozen;
Onbcnil *n4 h«P«W leather, I‘cent anil 5 mills per
pound;
On tauned and curried calf skins, 2 cents por pound
On upper leather, and all other descriptions of leather
not provided for. 1 cent and.s mills per pound,
On wine, made of grapes, 10 cts. per gallon:
On varnish, made wholly or in part of gum copal or
ether gume or substances. 25 cts. par gallon;
On Hour, manufactured from wheat, 10 cts per barrel
of 19C 11>h m and iu like proportion for less or greater
quantities put up for sale in sacks or other packages :
J'rovitled, Tfcat flour made or manufactured at auy mill
for eufetoiners. for their own consumption, and not for
«.!e, eb.dl 1:6 ftwu duty.
On all manufactures of cotton, wool, silk, worsted,
flax, hemp, jute, India-rubber, gutta perclia, wood, glass,
pottery-ware, leather, paper, iron, steel, lead, tin, cop
per, zinc, brass, gold, and silver, horn, ivory, krone, bris
tles, wholly or in parti or of other mitorinlsi not in this
act otherwise provided for, a duty of 3 per cent, ad valo
rem : Provided, That all articles manufactured as afore
said, and not otherwise provided for or charged with duty
in this act, which are entitled to the privileges and im
mur-ities of patent, under the laws of the United States,
Mi»U pay and be subject, in liuuol’3 per coni, ad valo
rem, as aforesaid, to a duty of 5 per cent, oil valorem:
Atitl provided , further , That printed books, magazines,
pamphlets, newspapers, reviews, and all other similar
printed publications, shall not be regarded as manufac
tures witliiu tlie mtiming of this fiot.
AUCTION SALES,
Sec. 74. That on and after the first day of May next
there shall bo levied, collected, and paid bn all sales
of goods, wares, merchandise, artices, or..things at
auction, including all sales of stocks, bonds, and other
securities by brokers or at Any board of hfrdtAM, It
duty of one-tenth of one per centum on the gross
c mount of such sales, ami every auctioneer, broker,
or other person making such sales, as aforotaid, shall,
at the end of each and every month, make a list or
re: urn to the assistant assessor of the district of the
amount of all such sales, made ua aforesaid,
with the amount of duty which liab accrued, or should
accrue thereon, which list shall have annexed thereto a
declaration, under oath or affirmation, in form and
manner as may be preperibed by the Commissioner of
Internal revenue, that the aame is true and correct, and
shall at the same time, as -aforesaid* pay to the collector
or deputy collector the amount of duty or tax due there
upon, as aforesaid, and in default thereof shall bo subject
to and pay a penalty of #5OO. In all cases of delin
quenev in making said liet or payment, the assessment
and collection shall be made ia the manner prescribed in
tho opnoral pro visions of this ncL
CARRIAGES, WATCHES, PIA\ T O-FOBTES, BIL
LIARD TABLELAND PLATE.
Src. 75. That, from aud after the said first day of May
next, there shall be levied, collected, aud paid by auy
p.-reou or o*i»lK& or keeping any
carriage, watch, piano-forte, and billiard table, the seve
ral duties or gums of money set down In figures against
tlie same respectively, or otherwi.se specified and set
foitli In schedule (marked A).
SCHEDULE A.
CAKKIAGKS, WATCHES, I'IASO VORTKS, BILLIARD
TAKI.ES, ANl> I'LATB.
Carriage, gig, chaieo, pho ton, wagon, buggy-wagon,
carryall, rockaway, or other like carriage, the body of
which rests upon *priu»d *f any description, kept for
we, and which shall not be exclusively employed iu
husbandry or fbr the transportation of merchandise, aud
valued at $5O or over, including the harness used there
with, when drawn by one horse, $l,
Carriages of like detci iption drawn by two horses, ami
shy ctfn<*h,ha*khey-eoft(jh, omnibus, of fmip-whool car*
tinge, the body of which rests upon springs of any de
scription, which may be kept for use, for hire, or for
passengers, and which shall not be exclusively employed
in husbandry or for the transportation of merchandise,
valutdat #5O, and not exceeding #2OO, including tho
luunefiß übitl tliorowitli, drawn by two horses or more*
#2.
~ Carriages oflik© description, when valued above $209,
and not exceeding $6OO, $5.
Corriftgoe of like dcsciiption, valued above $OOO, $lO.
Gold watches, kept for use, $l.
Silvitr u'atehpp, kept for usp, fill oonta.
Piano-forles, kept for use, $4.
Bilhaid-tablep, kept for mo, $2O.
Plato of gold, kept for use, per oncce troy, 50 c: uts.
Plato of silver, kept for use, per ounce troy, 3 cents:
Provided , That silver spoons or plate of silver, to-an
amount not excluding forty ounces, us aforesaid,
ing to any one person* shall be exempt from duty.
BLAVOIITERED CATTLE, HOG I, AND SHEEP.
Ecc. 76. That, on and after the Ist day of May next,
there shall bo levied, collected, and paid by any person
bv pmsmip, firms, coinmmyfL or agents or employers
thereof, the following duties or taxes, that is to say:
On all horned cattle, exceeding eighteen months old,
slaughtered foi sale, 50 cts per head;
C'n alt hot?, exceeding six mouths old, slaughtered for
gaje, JO sh? per
On all sheep, exceeding six months sold, slaughtered
for pule, 5 cents per Iwad: Provided, That all cattle,
hog?, and sheep, slaughtered bv any person for his or her
own consumption, sholl he exempt from duty.
c. 77. That on ami after the date on which thi~ act
rtiall tllKe eflfr.t, dll} person or pernnus firing, or oonipi
nics, or agents, or employees thereof, who shall slaugh
ter for sale any cattle, sheep, or hogs, fliall be required
to make and i ender a itet at the end of each and every
month to the assistant assessor of the district where the
business is transacted, stating tbe number of cattle, if
any* llienumlrar of lings* if any* find the number o f
sheer, if any, slaughtered, as aforoaaW, with the several
rates of duty as fixed therein in this act, together with
►the whole amount thereof, which list shall have
annexed thereto a declaration of tho said person or par
eoiiH, ager ts or employees thereof, as aforesaid, under
oath or affirmation* iu Buck manner and form w mar Ve
prescribed by the Commissioner of InternathuYouvie, that
the same is true and correct, and Rhall, at t.lio time of
rendering said liet, pay the full amount of duties which
have accrued or should accrue, as aforesaid, to the col
lector or deputy collector of the district, aa aforesaid ;
and ineflftflof dftfault in making tho raturn or ptyniout
of the duties, as aforesaid, the assessment and collection
shall be made «b in the general provisions of this act re
quired, and in case of fraud or evasion, the party offend
ing shall forfeit and pay a penalty of $lO per head for
any cattle, hoes, or sheep so slaughtered upon which the
duly U fraudulently withheld, evaded, or attempted to bo
ovedtd.
RAILROADS, STEAMBOATS,FERRY-BOATS, .VXD
OMNIBUSES.
Sec. 78. That on and after the first day of May next,
imy person or persons* firms* companies* or corporations
owning, possessing, or having tlie care or management
of any railroad or railroads using Bteam power thereoi,
shall bn subject to and pa -* a duty of two mills per mile
for each and every passenger carried on said la'lroaJ or
railroads: Provided , That when season or cornmattthm
tickets are issued or sold entitling the holder to travel or
paas over any railroad «»r jaUroads dally for any
number of days, not less than thirty, consecu
tively, it shall be lawful for the owners, possessors,
or tbe agents thereof of said railroad or railroads to
return, account for, and pay, in lieu of two mills
y.er utile for each and every passenger carried holding* or
entitled to hold, such season or commutation tickets as
aforct-nid, u duty of 3 percent or* the groins receipts for
any and all such season or commutation tickets; and any
perron, or persons, firms, companies, or corporations
owning, ynsscsshig, or having the care or management of
Miy s!epll!l>Mi pr 9t>W YVW' pripelM l>r strain power,
except ferry* boats, shall, on and alter the day as afore
enid, be subject to and pay a duty of one mill per mile,
reckoning tbe actual or estimated distance from the place
of embarkation to the place of landing, for each andevery
passenger carried on said steamboat or other vessel,
except ferry.boatSi propcUcil by steam power aa afore,
said; and any person or firms, companies, or
corporations, owning, possessing, or having tho care or
management of any railroad or railrotia*, the motive
power of which not being steaui, ferry-boats or vessels
used hs ferry-boats?, propelled by Bteam or by howe
power* and omnilmgoa or carriages whose business it is
to run hourly or qt any other stated intervals of the
day from one part or place of a town or city to some
other point or place in the town or city or out of it, and
letnrn, shall be subject io and pay a duty of three per
centum- on the gross amount of receipts derived from
carrying PMSCBSMS i, any Bf»nn<>r il f uCoreaaiJ; au'l
Ihe owner, possefesor, or ptrson or persons haying
the c arc or management of such railroads, .steamboats,
ferry-boats, or other vessels or carriages as afore
said shall, within thirty das s after the end of each and
tvel) toohtii, cofnmtncißg »» heretofore motioned, m&c
a list or teltltn to tho assistant asso&or of the respdotive
districts wh«6 sfleh fttilrowla are located or where sw«U
ttf nmlioats or oilier testis or omnibuses or carriages be*
long, with tho number of utiles passengei'3 hitYo bbon car
ried as aforesaid, aud the affiottat, if any, of tho season or
commutation tickets aa aforesaid, together with the whole
amount of duties which have accrrtcd or should accrno
thereupon, which return shall bo verified by oath or
afiirmation of the owneis, poEsessora, agents, ot pro
per officer of said firms, companies, or corporations,
iu the maur.cr and form to be prescribed from time tj
.time by the Commissioner of Interna! Revenue, under
tLe directitm of tlie Secretary of the Treasury, and
shall also, monthly, at the time of making said return,
pay to the collector or deputy collector of tho district, as
alorttaid, the full moonlit of sniti iluito?; find (to owaft’i
popsisaor, or person or persons having the core or
management of any such railroads, ferry-boats, or
vessels, or omnibuses, or carriages, as hereinbefore de
scribed, shall within thirty days alter the eudofeach
and every month, commencing as heretofore mentioned,
ipak? a list or return, aud render the tame to tho assist
ant assertorof the respective districts where such rail
road b are located, or where such ferry-boats or vessels, or
omnibuses or carriage?, as aforesaid, belong, of tbe amount
of grots recfipts derived trom carrying passengers in any
manner, as aforesaid, together with the amount of duties
which have accrued or should accrue, which list or rp
turn shall be verified by oath or affirmation of thu ow
ners, possessor?, agent?, or proper officer of said Hrmj,
companies, or corporations, in manner and form from
time to time to be prescribed by tbe Commissioner of In
tel iial Revenue, under the ditccHon of the Secretary of
the Treasury, aud shall also monthly, and at the tuna of
inuklng said Itet or return, pay to the collector or deputy
collector of the district, as aforesaid, the full amouut of
paid duties; and in case of neglect or refusal to make nald
list or rctnru, Ui< aforesaid, for the space or thirty days
after the time when said list or return should have boon
made, »s »forc?uid, the assessor or assistant assessors
ahull proceed to estimate the duties us heretofore provided
in other cases of delinquency; and iu case of neglect or
refusal to pay the duties, us aforesaid, forthe space of thir
ty days after said duties become due and payable, *ald
owner, potee&fer, or person or persons having the care
or tnaußgcinent of said firms, companies, or corpora
tions shall pay in addition thereto a penalty of five per
centum on the amount due; and in case of fraud or
eva*>iou, whereby the revenue is attempted to be de
frauded or the duty withheld, said owners, posnesflors,
or person or pursous having the care or management
of such firms, companies, or corporations shall be sue
jeot to and pay a penalty of $lO for each passenger car
ried and not properly aocounted for, or to a penalty of
THE PRESS—PHILADELPHIA, SATURDAY, MARCH 8, 1862.
$l,OOO, at the discretion of the court; and all provisions
in thiH act in relation to liens and collections b\ distraint,
not incompatible herewith* Bhad apply to this auction tiud
to the objects therein mibricwl: T'rorideti, That all
neraoDF* lirnifi* cnmpaniGß* or corporations* as aforesaid*
Hlmll he exempt from au> duty for any passenger or pas*
sengers carried by them, or auy of them, as aforesaid,
when earned free or without charge: Provided, jur
fher, 'Chat alt raihoad companies are hereby authorized
to add the duty or tax Imposed by this act to the rates
of fart*, any limitation which may exist in tho charter vf
said companies or laws of any .'State to the contrary not
withstanding.
RAILROAD BONDS.
See. 79. That, ou and after the first day of May next,
any person or persons owning or possessing, or having
the cure or management of any railroad company or rail
road corporation* being iudebted for uny snui or sums of
money for which bonds or other evidence of indebted
ness have been issued, payable iu oue or more years
after date, upon which interest in, or shall bo, stipulated
to bo paid, nr coupons representing the interest Bhall be or
ahull have been issued to bo paid, shall bo subject tn and
pay a duty of 3 per ct.on tho amount of all such interest
or coupons * and Buid railroad companies or railroad cor*
porationp, or any person or personsowning, possessing* or
having tho car© or management of any railroad company
or railroad corporation, are hereby authorized and re
quired to deduct and withhold from all payments made to
any tmthou, persons, or part)\after the first day of May,
as 'aforesaid, on account of auy Uterest or coupons due
nnd payable us aforesaid, the suid duty or sum uf
three per. centum: aud the duties deducted ftsaforo
eaid, and certified by the president or other proper
officer of said company or corporation, riiali. bo a
receipt and dischargo, according to the amount
thereof, of said railroad companies or railroad uorpo
rutiinifi. and tho owiiitb* poKsttssors, and Bgtmtg
thereof, on bonds or other evidences of their indebted-
ness, upon which interest or coupons are payable,
holrten l»y any person or party whatsoever, aud a list or
return shall be made and rendered witbiu thirty days
alter the time fixed when said interest or coupons be
cmiio duo or payable, aud its ufteu a* every six months,
to the Commissioner of Internal Revenue, wni'ih shall
contain a true and faithful account of tho duties re
ceived nr.d chargeable, as aforcpaid, duriug the time
when such duties have accrued or should accrue, and
ronaining unaccounted for, and there shall ho an
nexed to eveiy hm.li list or return a d adavation under
enth or iillimutioD, iu maoLur and form ag may bo pro*
Bcribed by the Commissioner uf Internal Revenue, of the
president, treasurer, or some proper officer of said rail
road company or railroad corporation, that the same
contuins ft true and faithful account of tlie duties so
withhold and received during the time when such ditties
iuive accrued or should accrue, and not accounted for,
and for any defavlHh thfi hloUiUff <M‘Mil foriag ©f ttieU
list or return, vith the declaration annexed, as afore
paid, the dereon or persons owning, possessing, or having
the care or management of sucli railroad compnuy or
railroad corporation, making such default, shall forfeit,
ns a penalty, the Mini of $600; and in eftse of default
in making or rendering said list; or of any default in tho
pnjintut of the duty, or any part thereof, accruing or
which ahotihl acctue, the assessment and collection shall
be made according to the general provisions of this act
BANKS AKD SAVINGS INSTITGTION3.
Sec. BC*. That, on and after tho first day of May next,
there shall he levied) collected) aud paid V) r all hawks
and savings institutions, and by all fire, marine,
life, stock, and mutual insurance companies, un
der whatever style or name known or called, of the
United States or Territories, specially incorporated
or existing under general laws, or which may
be hereafter incorporated or exi.it as aforesaid, on
oil dividends or sums of money doclsirod due or paid to
stockholders, or to depositors, as part of the earning*,
profits, or gains of said banks, savings institutions, or
insurance companies, a duty of 3 per ceutum; and a list
or return shall be made and rendered within thirty
days after the time fixed when such dividends or sums
cf moiiPi shall be footed fl.ua Mid payable anfl. fla
often afii every six mouths, to the OomnaiMionep of In
ternal Revenue, which shall contain a true and faithful
account of the amoautof duties accrued or which should
accrue from time to time, as aforesaid, during the time
when Mich duties remain unaccounted for, and there shall
be annexed to every such list or return a declaration, un
der oatli or affirmation, to be xnado in form and manner as
shall be prescribed by the Commissioners of Internal
Revenue, of the president, or some other proper officer
of said bank, saving institution, or insurance company,
respectively, that the same contains a true and faithful
iWCClffit of the duties which liavo accrued or should ac
crviC, and wot accounted for, uua for any default in the
delivery of sucli list or return, with such doclanMion
annexed, the bank, saving iuHlitutfon, or insurance com
pany making such default shall forfeit, as a penalty, the
sum of $5OO.
S? £ qi. 81. That any porgyn or por-ons owning or Po3* •
etnfeing. or having the care or management of any rail
road company or railroad corporation, bank, saving in
stitution, or insurance company, us heretofore mention
ed, required under this act to make and render auy liat
or mum Io (lie Goronii? ioner of Internal Seyenqe,
Shull, upon rendering the same, pay to the said Com
missioner of Internal Revenue the amount of duties due
on Mich list or return aud in default thereof shall forfeit
as a penalty the sum of five hundred dol’ars ; and in case
of neglect or refusal to make such list or return as afore
said, or to pay iho dutu*g hh aforesaid, for the gpaco of
thirty days after the time when said liit should have been
made and rendered, or when said duties shall have be
come due and payable, the assessment and collection
shad bo made according to tho general provisions here
tofore prescribed in this a .t.
ADVERTISEMENTS.
Sue. 82. That, on and after the first day of May next,
there shall be levied, collected, aud paid, by any person
or pc rtons, firm, or company, publishing any newspaper,
magazine, review, or other literary, scientific, or newa
publication, issued periodically, on the gross receipts
received or cb'arged for all advertisements, or all matters
for the insertion of which in said no*.vspaper or otbsr
publication, ns aforesaid, or in extras, supplements,
sheets, or fly-leaves accompanying the same, pay is
required or received, a duty of five per centum; and the
person or persons, firm or company, owning, possessing,
or having tho care or m&nftg6di6iit of tVkiS* fttid. 4V6ty
such newspaper or other publication, as aforesaid,
shall make a li&t or return, commencing as hereto
fore mentioned, within thirty days after the end of each
and every month, containing the gross amount of re
ceipts or charges, as aforesaid, and the amount of duties
■s-hfoh Uve Accrual or should Ui6k66H, Oild I*6»-
*ier the same fo the assistant assessor of the respective
districts where such newspaper, magazine, review, or
other literary or news publication is or may be published,
which list or return shall havo annexed a declaration,
iiLtlor oath or affirmation* to bo made according to
the manner and lorin which may he from time to
time prescribed by the Commissioner of luternal
Revenue, of the owner, possessor, or porson having
the care or management of newspaper, inaga-
y.iiic, review, or other pubUwtioni its ftformidi tiiftt
the same ib true and correct, and shall also, monthly,
and at tho time of making said list or return, pay to the
collector or deputy collector of the district, as aforesaid,
the full amount of said duties; and in case of neglect or
refusal to comply wi tli any of the provisions contained in
{Mb fetclloii, dr to htuke and render eaid Hat or ruhirn, aa
aforetairi, for the space of thirty days after the time when
said list or return ought to have-been made as afore
said, the assistant assessor of
proceed to estittate the duties, as heretofore provided iu
other cases of delinquency; and ia case of neglect or rc
ftisai to pay tho duties, as aforesaid, fur tho sooco of
thiity days after said duties become due and payable,
said owner, possessor, or person or persons having the
car© or management of said newspapers or publications,
aB aforesaid, shall pay, in addition thereto, a penalty of
five per cent, on the amount due; audio case of fraud
or evasion* whereby the revimue is attempted to bode*
frauded, or the duty withheld, said owners, possessors,
cr perton or persoi s having the care or management of
said newspapers or other publications, ai aforesaid* shall
foifeit and pay a penal*y of fivo hundred dollars tor
each offence, or for auy suin fraudulently accounted
for: and nil provisions in this act in relation
to lier*;, atse;gtnentg, and collection, not incompati
ble herewith, shall apply to this suction and th? objects
herein embraced: Provided, That in oil cases where the
rate or price of advertising is fixed by any law of tite
United States, .States, or Territory, it shall be lawful for
tbe company, person or persons, publishing said alvtr
tteeineute, to add the duty or tax imposed by this act to
tho. brice of said advertisements, any law, as aforesaid,
to the contrary notwithstanding.
Sec. 88. That for tbe imrpoaeof modifying and re* »
enacting, us hereinafter proviied, so much of an act,
entitled “An act to provide increased revenue from im- ;
yc*i is, to pay interest on the public debt, and for other
purposes,” approved sth of August, 1861, as relates to 1
nn income tax j that is iosay. section 49, 50, and 51, be,
and th.e sam« is hereby repealed. •
Sec. 84. That from and afttr tbe first day of May next, ■
there shall be levied, collected, aud paid uunually,’upou !
the anpual gains, profits, or income of every person re- ;
Elding in the United State?, whether derived from any ;
kind of property, rents, iuterest, dividends, salaries,
or from any profession, trade, employment, or voca
tion carried on in the United States or elsewhere, or !
from any other source whatever, except as here* ,
inatter mentioned, if such annual gains, profits or ,
income exceeds the sum of six hundred dollars, <
ft duty Of 3 per cent, on the amount of such nnuual j
gains, profits* or income over and above the said sum of !
$t00; and upon the annual gains, profits, or income, '
rtuits'and dividends accruing upon any property, secu- ;
lilies, and stocks owned in the Unite Status by any etti- !
Ken of the United States residing abroad, except as
hoftinaftcr mentioned, and not iu employment of the
government of tbe United States, there shall be s levied,
collected, and paid a duty 5 per cent.
Sec. 85. That in estimating said annual gains, profits,
or income, whether subject to a duty, as provided iu this
act, of three per centum, or of five per centum, all other
national, State* aud local taxes* lawfully asaesaad upon
the property or other sources of income, a* aforesaid,
from which said annual gaius, profits* or income ia or
should be derived shall bo first deducted, and all gains,
or income derived from salaries of officers, or
payments'to persons in the civil, military, naval, or other
service of the United States, including senators aud
members of Congress, or derived from iuterest or divi
(lends on stock, crpital, or deposits in any bank or
savings institution, or on any bonds or other evi
dences of indebtedness of any railroad company or
corporation, which shall hare been assessed and
paid by stid b&nk.u. savings institutions or rail*
road companies, ns aforesaid, shall also be deducted:
and the duty herein provided for shall be assessed
iind collected forthe year next preceding the tirno for
levying and collecting said duty, that is to say, oh the
first cay of May, 1862, and in each year thereafter:
That upon such portion of said gains, .profits,
or income, whet her subject to a duty as provided in this
act of tliree per centum or of five per centum, which
shall be derived from iuterest upon notes,, bonds, or
other securities of tbe United States, there shall be
levied, collected, and paid a duty not exceeding one and
one-balf of one per centum, anything in this act to tho
: contrary notwithstanding.
Sue. 86. That tbe duties on incomes herein imposed
shall Le due and payable on or before the 30th day of
June, in the year 1862, aud in each year thereafter nn
til uud including the year 1865, and no louger; and to
any riioi ur aimi* Annually due ftud unpaid for thirty
<1(0*8 alter the 39th of June, as aforesaid, there shall bo
levied, in uadition thereto, the sum of 5 per centum on
the amount of duties so unpaid, as a penalty ; and, If nny
person or persons, or party, liable to pay such duty,
shall neglect or refuse to pay tho same, ttio araouat due
shnll ho'a lien in favor of the United States froDi the
time it waß eo due until paid, with the interest, penalties,
and costs that may accrue in addition thereto, upon all
tbe propertyJand rights to property, stocks, securities,
and debts of every description from which the in
come upon which said duty is assessed or levied shall
bavo Accrued* or major should accrue; and in default of
Ilia payment of said duty for the ppace «thirty d*ys, after
the same shall have become dii:*, BuiriUen may
by distraint upon such property, rights to property,
stocks, securities, uud evidences of debt, by whomsoever
hidden ; and for thi* purpose the Commissioner ofintfernal
Jfovenue, nyen the certificate of tht collector or deputy
eoLector that said duty is due and unpaid for the spaco
of ten days after notion duly givon of the levy of each
duty, shall issue a warrant, in form ami manner (5 bo
prescribed by eaid Uommisttiouer of Internal Rcveuuo,
umkrr Ihe diiecfions of the Secretary of the Troasury,
aiid by virtue' ftr s*nes: warrant there may bo teviod nu
such property i rights to property* stocks, securities, md
evidt-nces of debt, a further sum* ts he fixed and stated in
such warrant, over hod above the said annua! duty, in*
tercet, and penalty for non-payment, sufficient for tho
foes and expenses of such levy. And iu aU cases of sale,
as aforesaid, the certificate of such safe by tho collector
or deputy collector of the sate shall give a valid title to
the purchaser, whether the property be real or personal j
and, where the subject of sale sbnti he stock?, the certifi
cate of wid sale shall l>e lawful Authority aud notice to
the proper corporation, company, or association to
record tbe same on their honks or rocords, in the
bbtuo manner as if transferred or assigned by the person
or party holding tho same, to Imho ueiv cirtiticatb? of
stocs Uieitfor in lieu of auy originul or prior certill
cate?, which shall be void whether cancelled or aud
said certificates of sale or the collector or deputy collector,
where the subject of eale shall bo securities, or other
evidences of debt, shall be good aud valid receipts tn the
person or party holding tbe game, as against any persou
O' ptrbons, or other party holding, or claiming to hold,
possession of such sc curt tie or other evidences ot debt.
[Tlie great length of this important document copipele
•us to omit tho conclusion from our mail edition. In the
city edition it will bo given complete.} !■
Petitions have been received in Washing
ton from Western Virginia, signed by Governor
Pierpont and other well-known loyally, recom
mending Robert C. Keroheval, Esq., of Ritchie
county, aa a successor of the late Judge Daniel* as
Associate Justice of the Supreme Court. Mr. Ker
cheval has been a practitioner in the Circuit and
in the Supreme Court of AgpeaU- for YlrgihU for
over thirty years, is a man in full health and yigor
both of mind and body, a gentleman of unexcep
tionable moral character, and a Republican Cpion*
let. He was one of the seven residents of Rijtchie
county who gave their votes viva vocfl for Lincoln
and ilamlin. in November, 1860, and he hag, ainoo
tbe commencement of tbe rebotHoa, secured the
enlistment of some three hundred volunteers ia
that county, which has some sis thousand inhabi
tants, , - !-
Military Restrictions to Trade Removed.
touisvrLL*, March 7.—The military restrictions
on trade between the Northern ports and Narhyille
Tennessee, have been removed.
INCOME DUTY
%\t |1 ress.
SATURDAY, MARCH 8, 1862
extraC* from the Last speech of
.TEFIIFN A. DOIfOLAS.—..The conspiracy
to break up the P nion is a iact now known to
all. Armies are bein, raised, and war levied
to accomplish It. There can be but two sides
to the controversy. Every man must be on the
side of the United States or against it. There
can be no neutrals In this war. There can be
none but patriots and traitors. 1 '
EXT” On the fourth page of The Pkess, to
day, a great variety of news matter will be
found.
The reader will regard our paper this
morning with a strange and wonderful inte
rest. IYe have seldom given therein a more
striking chapter than the tax bill of Mr. Ste
vens. Tlie timid will see much that Is appal
ling in the long and closely printed columns;
the thoughtful will find in them much that is
suggestive of tlie magnitude of the schemes
wliich have been concocted to overturn our
constitution; while the truly loyal will find
in them the glad assurance that the efforts of
the Government to prevent its own disrup
tion have 1)00,11 on a scale of far greater mag
nitude.
From tlie last assurance alone, we opine that
the bill will be received with approbation by
all who really appreciate the value of our
Union, and that in general its provisions will
be cheerfully submitted to, should Congress
deem it worthy of a place, among the nation’s
statutes.
The hill) as is Very well knd’iYiij lias been in
course of preparation for many weeks. In the
hasty reading we have given it, it seems to
bear upon Us face the evidence of careful con
sideration and treatment. A hiore delicate
task could not havo been confided to the Com
mittee of Ways and Means than tho considera
tion of a measure of such vital importance to
tho whole nation.
It remains to be seen how the accomplish
ment of that task will be received by Con
gress. Whether favorably or otherwise, how
ever, we think it will be established, that while
none can hope or expect to escape the levy,
no unjust discrimination against any class or
interest has wilfully been made.
«We ai;i: on the eve of stirring events,”
if special despatches are to he believed. The
redoubtable Toomrs, of Georgia, late the re
bel Secretary of State, has boon appointed
lieutenant general of the entire Southern
“forces.” The doctrine of forces, with
Toombs for its expounder, is to have a terri
ble applicability to tho destinies of the Worth
cm people, AU the achievements of Fal
staff, or Hollins, or Pillow, for instance,
are to he thrown into tlie most umbrageous
degree of shade. Ohio and Pennsylvania are
to he invaded. Our altars and our firesides
are to be desolated and profaned by a ruthless
and relentless foe. Ererythiog, in fact, is to
bo done, that is any way desperate and awful;
each particular hair of our twenty million of
loyal heads is to ho made to stand on end, like
the iiuill of tho porcupine; our twon«
ty million of loyal souls are to be harrowed up
| in tho very shortest order—and Toombs is the
| man that is going to do it.
Girard College.
The Board of Directors of tlie Girard Col
lege for Orphans having made their Four
teenth Report to the City Councils for the
year 1861, it has been printed in the usual
pamphlet form. We take the following de
tails from this document:
At tlie date of the last Report there were
304 orphans in the College; 92 have sinee
been admitted; 25 hound out; tlie indentures
of 3 cancelled at the request of their friends,
and 25 dismissed. There are now -406 Orphans
in tlie institution.
On the expectation that, in the political
crisis of the country* the''estimated income
of the College would suffer, as all real estate
has suffered, more or less, the Directors ap
plied themselves, with judicious forethought,
to the diminution of the expenditure. Va
cancies caused by binding out or dismiss
ing pupils were not filled for a time;
the salaries of all the officers and of some
of the employes were reduced, and, by
the consolidation of duties performed, the
abolition of some offices was effected. Alte
rations in the domestic economy of the Col
lege still further reduced the expenditure—so
that, out of $93,930 granted for 1801, there
remained unexpended, at the close of the year,
$11,382.51 cents. This is over 12 per cent,
of the whole appropriation, and v. ill diminish
the sum asked for 1802 to nearly 18 per cent,
less than that of 18G1. This is a very grati
fying circumstance.
The particulars of these reductions may be
briefly stated:
Artproprialions. Expenditures.
HcnisdioM, .S7LOW 501,53 i 10
Instruction... lG,<joo 15,631 £6
Accounts 2,180 2,071 84
Library 700 124 30
Discipline and Discharge... 400 185 33
Admission 100 ....
On this tve hare to remark that it seems
poor economy, out of so small an appropria
tion as $7OO for the Library, to expend only
$124.30 lor books and binding. Also, it would
have been satisfactory to have the names of
all officials and employes, with the amount of
salary paid to each, particularly set forth.
On a former occasion, we made a similar sug
gestion, to which surely no one can reasona
bly object.
The College scents prosperous in all re
spects. A department of manual labor, to
give mechanical employment to the older and
larger pupils, has been organized, and twenty
pupils are employed a part of each day in me
chanical and horticultural industry. The plan
has worked so well that the Directors wish to
extend it until it becomes general in the Col
lego, and also self-sustaining. Fewer number
of premiums were given during the last year,
because the standard of scholarship and im
provement is much higher than before; we
need only hint that over-teaching isan evil, and
that the standard may be raised too high. The
reports from apprentices are cheering, and 138
orphans are <( receiving instruction as ap
prentices,” which means, we presume, as per
sons who are to be apprenticed.
Four military companies, each of CO mem
bers, have been formed among the pupils, for
instruction in drill and and have been
exercised almost daily, when the weathcr per
mitted. This physical training, which also
carries good discipline with it, has been at
tended with good consequence? as-regards tho
pupils’ health. No death has taken place, in
1801, among the children of the institution or
its officers.
Those are tho leading points of tho Direc
tors’ Report, which bears date February 12,
1802, and bas been sent us by Mr. Henry W.
Arey, Secretary of the Girard College. The
public will agree with us that it is satisfactory.
LETTER FROM “OCCASIONAL.”
Washington, March 7,1802.
It gives ec great pleasure to state that the
friends of the Administration and the war have
at last agreed to such consultations among
themselves as cannot fail to end in a cordial
union upon the several questions growing Out
of the success of our arms. There is a general
demand for “ a policybut the best policy is
a determii.ation among the men who agree
upon essentials to sacrifice details and non
essentials. This has been, or will he, at
tained by a frank and fearless interchange
of thought and opinion among them. If the
leaders of the Republican party will act up to
the spirit of the New York Miming Post ns dis
played in its article of the oth instant, against
the project of reducing the conquered rebel
States to Territories, and in favor of the wholo
i eoifio and impregnable theory that the State
organizations cannot be obliterated without de-
S stroyiug the Republic and sanctifying Seces
; sion ; if they will do this, there will be little
; danger, either of the restoration of the rebel
I chiefs to consequence at home, and loss of the
| triumph of a gang of bad men, who yet sym
i patbize with Secession, and strive to hide it
' by their professions ot Democracy. The Eec
i fling Post is one of tho most influential or
■ gans of the Republican party. It is greatly
! trusted by the Republican leaders; and ex
| cels not cSily in the candor of its views, but
! in its excellence as a medium of general in
| formation. Oh the slavery question its posi
tion is in the advance. Conducted by origi
nal Democrats, who separated from the De
mocracy when it was evident that that organi
zation had become the mere instrument and
slave of slavery, the Post still retains many of
the opinions that made the Democracy power-
ful and honored before it fell into the hands
of the slave Despotism. Among these is a
strict construction of the Federal Constitu
tion, and such a regard for State rights as
never to allow the theory of Secession or
nullification to ignore or dissolve that local
sovereignty which is the basis of a lasting
Union. The following paragraph is taken
from the article of the Post to which I have
referred:
“ With this deep sense of the enormity of treason,
however, we cannot yet persuade ourselves of the
jualice M policy of the eohome whirth proofed <6
disfranchise the Seoeding States until such timo as
they shall be of better mind. It proceeds, if we
understand it, upon the ground that those States, by
the very act of Secession, have abrogated their
functions «s States, and reverted to the condition of
Territories, in which condition thoy are to ba held
and Treated until again admitted ns States. But
that ia certainly not the theory on which we have
thus far conducted the war. In the President's
proclamation, and in all the subsequent acts of the
Government, Secession has been regarded as the
rebellious outbreak of unlawful combinations of
men, and not as a deed having the least legal
validity or force. Every act or ordinance of Seces
sion, being inconsistent with the fundamental law
of the land, is null and void from the first. No
State convention, no legislative body, no-popular
assemblage of any hind, has authority to overthrow
the general Constitution of tho nation. The rela
tions of the States to each other and to tho Federal
Government are created by that instrument, and
until that is destroyed those relations remain tho
same, whatever course any single Statg may see fit
to pursue. If a State could, by an act of its own,
annul its own existence, then the doctrine of Se
cession is right, and we of the North have been
warring against a correct principle.”
Although tho policy marked out by the
Post will be hotly opposed by some of Us
party friends, I am firm in tho belief that it
will meet the sanction of a decided majority
of both branches of Congress.
Yon will notice that the Legislature of Ma
ryland has passed a most stringent treason
hill against all the disaffected men in that
State. A similar law will be enacted in Ken
tucky; Such icmodics will go far to smooth
the way for thorough action on the part of
Congress, and add another reason to those
already existing in favor of a union of all
loyal men. If tho Border States strikothoir
own traitors hard and heavy blows, there will
he little difficulty in persuading Congress to
follow the example.
The President's message meets with general
approval. It will go forth to our own people,
as well as to the Old World, as an authorita
tive assurance that the Administration is not
blind to its practical duties on the subject of
slavery. Occasional.
FROM FORTRESS MONROE.
[Special Correspondence of The Press.]
TIIE EXCELLENCE OP AMERICAN CANNON.
Fortress Monroe, March 6.
Taking a stroll to-day through the ordnance yard
attaohed to tho fort, I noticed an iron 24-pounder
howitzer, which hears the following somewhat re
markable record:
this howitzer
Sustained, In 1842,
10 roundawith 3 lbs powder, 1 24}-lb ball & 1 wad
,0 “ > 3 “ 2 “ “ 1 •'
10 “ “ 4 li 3 ■' “ 1 “
10 « .. 44 “ 4 “ “1 •=
2 << <( 4? (( 5 « t( i u
2 << tc 4A- 0 tl n• i u
10 « «« 4£ “ 7 “ “ 1 «
The gun is an ordinary one, of cast iron. Its good
is well shown, however, by the severe test
to which it was subjected.
FLAG PRESENTATION.
This afternoon, General IFool presented two flags
—one a national, the other a regimental one—to the
Tenth New York Regiment, Colonel Bendix. The
speech of the General was a happy effort. He was
sure they would never allow their flag 1 3 be dis
honored, that they would carry it through the storm
of battle without disgrace, and that its silver stripes
should be reddened with their life blood before it
should be wrested from their keeping.
Colonel John A Bendix, colonel of the regiment,
received the flags, on its behalf, in a few well
timed remarks. He assured the General that his
regiment would do all that could be desired, and
pledged them that their flag should he carried tri
umphant over the battle-field.
The whole affair passed off most pleasantly.
SWORI> PRESENTATION.
Lieut. J. C. Baker, of Company K, Eleventh Penn
sylvania Cavalry, had a handsome sword, sash, and
belt presented to him by the non* commissioned offi
cers and privates of his company, as a mark of
ih4i* esteem for him as an officer.
FLAU OF TRUCK
A flag of truce went over to Craney Island to
day, to m eet the rebel tug from Norfolk. Up to
the time I elese my letter it has net returned, and I
have no-Southern news.
History of the London Times.
it Ifft? on the Ist of January, 17S8, that the
Times first, appeared—nineteen years after the
Mormng Chronicle , sixteen after the Morning
Post , four after the Morning Herald, and six be
fore the Morning Advertiser. Nominally, its birth
was on the day here named; but in reality it was
a. co&tifiuatlen under &new u&me ef the TJnihets&l
Register, a daily paper which had been commenced
in 1785, one year after thoMormng Herald. From
first to last, the Times has been chiefly the property
of one family, the Walters. The first Mr. Walter
wus more of a printer tbAU an editor, and the Tim#*,
under him, did not take precedence of the other
daily papers. The seoond Mr. Walter, Who as
sumed control in 1803, was a man of wonderful
tact and' energy. He took a very decided part
against the Pitt Ministry, and contrived that the
Times should always create a ferment in one
way or another. The Government bitterly op
posed him, and adopted various expedients to
prevent him from out&ining Correct information
fis to what was going on in the* Court, in the
Government, and in foreign countries; and there
were also numerous imprisonments to be
home, and fines to be paid, for statements which
were deemed libels in those days. All this served
only the mere to rousA the energies of Mr. Walter.
The more determination he showed, the more libe
rally was his paper bought by the public, and the
more xmmerousiy were profitable advertisements
sent him for insertion. The carlibr numbers of the
Times consisted of four pages of four oolumn9 each,
hut the number of pages and the size of each page
were gradually increased.
In 1814, Mr. Walter began the bold system of
printing his newspaper by steam. In subsequent
years, the great upward starts of tho Tinm ia cir
culation seem to have taken place immediately after
some striking public events, as if the vigorous writing
in that journal had drawn new streams of sub
scribers to it. It was talked of a? a great thing
when, on the 10th of January, 1805, the Times sold
a few additional thousand copies, on account of its
narrative of the funeral of Lord Nelson. In 1323,
the regular sale was seven thousand ; but we now
laugh at the issue of those days. On February 10,
1840, when the account of the Queon’s marriage
appeared, the Times sold thirty thousand copies.
Curiosity*hunters were wonder- struck, and calcula
ted that all the columns of all the copies, if laid end
to end, would reach from Land’s End to York
shire: Eleven y ears afterwards, however, the Regu
lar Issue was thirty-eight thousand copies j and oh
the day after the opening of the great exhibition in
Hyde Park, the number of the Times sold was fifty
two thousand. Rush’s trial carried off forty-five
thousand, and of the Royal Exchange fifty-four
thousand. These numbers were far exceeded on
the 19th of November, 1852, when the account of
the Duke of Wellington’s funeral commanded a
sale of seventy thousand copies, which were
printed at the rate of ten thousand or twelve
thousand per. hour. That was, indeed, a week
for newspapers —the Illustrated lioudon Netvs
iB said to nave sold to the astounding amount
of four hundred thousand double numbers;
and the Stamp Office issued, .altogether,
nearly two million newspaper stamps for the week.
Th© gradual but vast increase in advertisements
brought the proprietors of the Times so much money
that they could afford to incur expenses utterly be
yond the power of any othor journal in the world.
On one particular day in 1853 there were two thou
sand two hundred and fifty advertisements. The
daring course adopted, and the enormous outlay in
curred in exposing a gigantic system of fraud in
1841, by which the banks of most of the European
capital would have been plundered of vast
sums, (as brought to light in tho famous trial of
Bogle vs. Lawson.) won the admiration of tho whole
commercial community. A subscription of £2,600
was raised, to present a testimonial to the proprie
tors; but this was respectfully declined, ami the
amount WftlJ fiPpUsHfn thefoumiingof two “ Times 1
scholarships,” one for Christ’s Hospital, mid one for
the City of London Sohool. Amply did the result
give an equivalent for the public-spirited exertions;
the sale of the Times increased enormously month
by month. The regular circulation ia 1853 was
f«r4y-two thousand. TM Biwiituv war 6f 1954-55
brought put the Times in greater foroo than ever.
The glowing articles by Bussell; the splendid fund
raised by the Turns for the poor, suffering soldiers,
and administered by its own commissioner; the
voluminous correspondence of which it became' the
medium, and the absolute necessity for the Govern,
meni to pay attention to what this particular jour
nal said and thought—all tended to give the Times
a greater influence than was ever possessed by any
other newspaper, English or foreign. _ No other
newspaper has been so often or so heartily abused.
The proprietors, editors, and writers take the abuse
with great equanimity. Thoy do not oxaotly an
nounce their independence in the form adopted by
an American newspaper a few years ago :
“ We do not belong to our patrons;'
Our paper is wholly our own;
AVliotver may like it, may take it;
Who don't, im»y jiiet let it alone.' 1
But they imply this; and the world, in spite of as
sertions to tho contrary, believe them.
On June 21,181)1, the place of honor in the paper,
that to which wo always look tor tho celebrated
“leader, '■ contained tho following observations;
11 Our impression of this day will be found to consist
of twenty-four pages, tho extraordinary pressure ot
advertisements compelled us to add an ex
tra sheet to our alreadyihtuple dimensions. Fifty
years ago, the average number of advertisements
in a single impression was about a hundred and
fifty ; to-day no less thun four thousand ad
veriiseineuts will make knoivn the wants of the
community throughout tho length and breadth of
the empire. We have long discontinued the head
ing of‘supplement 7 to tho second shoot of the
Timet!, and have only adopted tho title of
‘extra sheet 7 in this instance to attract tlie
ootice of our readers to this, the largest pro
duction that has ever issued from-the daily press.
We trust it will not be too large for a 1 constant
reader’ to get through within the compass of this tho
longest day in the year.Uur own estimate tells
us that the nmonnt of printed suffice in tUU gigAU
ti Times would paper the 9ide of u moderntely
• sized room ; but a patient individual, whose naine
we are forbidden to divulge, has calculated that if,
as is reported, the regular sale has reached sixty
thousand copies, all the columns of all the copies
would stretch from l'lngland lo America —A tffWbdft
of tho “ Fourth Estate” to link together two great
Anglo-Saxon communities.— Chamfer*' Jourr.w.
FROM WASHINGTON.
The Expedition to Pittsburg, Tonn.
DESPATCHES OF COM. FOOTE.
DEPARTUBE OF GENERAL JOHNSON FOB
TENNESSEE.
THE PROCEEDINGS OF CONGRESS.
TIIE CASE OF GENERAL FREMONT.
Cultivation of Cotton Lands,
Special Despatches to “The Press.”
_ Washington, Feb. 7,1832.
Departure of Gov. Johnson for Tennessee.
Gov. Andrkw Jonssox, accompanied by bis son,
Col. Robert Jonssox, Wat. A. Browning, secre
tary, Ac., lion. Horace Mays Aim, nnd Hon.
Emersox Ethf.iiiiigk, Clerk of the llou30 t loft
Washington this afternoon for Nashville, mat Har
risburg, Pittsburg, Cincinnati, and Louisville.
Despatches from Commodore Foote.
The Navy Department has received full de
spatches from Commodore Foote concerning the re
cent expedition to Pittsburg, near the Mississippi
line, a synopsis of which has already been pub
lished. It appeal's that, during the action, the
gunboats Lexington and Taylor expended forty
five 8-inch shell, twenty-five 6-ineh shell, and six
teen stand of grape. Several of the rebels wore
l??B to full, but the full extent of the damage to
them could not be ascertained.
AH Quiet on the Potomac.
Intelligence from every part of the military lino
of the Potomac, to-day, reports nothing of material
interest.
Confirmations by the Senate,
BRIGADIER GENERALS.
Major George Stevenson, of the Fourth cavalry;
Colonel Philip St, George Cooke] of the Second
cavalry; Major L. P. Graham, of the Second ca
valry; Eleazer Paine, of Illinois; Win. A. Richard
son, of Illinois; Daniel Butterfield, of New York;
Thomas A. Davis, of Now York; W. T. Ward, of
Kfcfctttaky * M&jor Georgs SyUw, of the Pourfcftftnlh
infaniry; Captain D. S. Stanley, of the Fourth ca
valry; Captain Jesse L Reno, of the Ordnance
Department; Lovell H. Rosseau, of Kentucky, and
Colonel Fitz John Porter,.of the Fifteenth infantry,
to bo brigadier generals of volunteers.
ASSISTANT ADJUTANT GENERAL.
A. P. Fiske to be assistant adjutant general.
INSPECTOR GENERAL.
Hemy Van Rensselaer, ot New York, to be in*
spector general, with the rank of colonel.
ADDITIONAL I'AYHASTER
Robert P. Dodge, of the District of Columbia, to
be an additional paymaster of volunteers) with the
rank of major.
THE WAR ON THE MISSISSIPPI.
THE REBELS AT NEW MADRID INVESTED
BY THE UNITED STATES FORCES.
St. LouiSj March 7. —A special despatch to the
Democrat says a gentleman who left General
Pope’s command yesterday, statos that the rebels,
at New Madrid have betwoen five and ton thou*
sand men and four gunboats anchored off the town.
It has been completely invested by our forces.
Some skirmishing has occurred, and several of
our men hare been killed by sheik thFsws frm tho
rebel gunboats when we came within range.
Our officers are confident of an easy and com
plete victory if the enemy’s gunboats are driven
away.
It is reported that the enemy are fortifying Sa*
vannah, on the Tennessee river.
Some of the rebel anchors left at Columbus have
been appropriated to complete the equipment of
the United States gunboats*
Jett Thompson’s Expedition.
St. Louis, March 7. —Reports from Charles
town, Mo., say ""that our forces are constantly
sliimUhlßg with Jeff Thompson's men, and three
or four of the rebels are being captured daily.
THE WAR IN TENNESSEE.
St. Loris, March 7.—A special despatch to the
Democrat, of this city, dated Cairo, the Gth inst.,
ear?;
Lieut. Girin, of the gunboat Tyler, reached hero
last night from tho Tennessee river.
The enemy had not resumed their attempt ‘to
fortify Pittsburg landing. Lieut. Gwin landed
under a flag of truce, and was permitted to go a
mile from the river without being stopped by tho
enemy’s pickets. His object was to obtain an ex
change of prisoners, who had been taken on last
Satiitd&y KAVeißg. After the engagement on that
day, nine dead bodies and one hundred wounded
were found in the enemy’s encampment, which
had been removed three miles from the river.
Lieut, Gwin setifflfii?? their l??? at twenty killed
and two hundred wounded. The force engaged
consisted of one thousand infantry, five, hundred
cavalry, and six pieces of artillery.
. At Corinth, Mississippi, eighteen miles from the
-Tennessee river, tiie enemy had i,sod or 2,66 b
troops at Henderson Station, a mile from the Ten
nessee river. There were 1,000 or 2,000 at Bear
Creek, seven miles back of Eastport, Miss., and SOO
to 1,000 more were reported to be fortifying Chica
hawa.
The result of the recent election in Herdin and
McNarj Counties shows the strength of the Union
sentiment in Southern Tennessee. The foptiici l gIVS
five hundred out of the thousand votes cast for
the Union candidate, and the latter gave the Union
ticket two hundred majority out of one thousand
eight hundred votes. Lieut6B4!it Gwin SHJ9 th«
cry of the people is, “ send us arms and a sufficient
force to protect us in our organization, and we will
drive the rebels out of Tennessee ourselves ’ 1
A second visit to Columbus reveals many fasts of
interest. Colonel Buford, who has made an exami
nation of tho earthworks, says they arc six miles
long. .
FROM MEMPHIS.
GEN. PILLOW SHOWS HIS INVINCIBILITY
IN A SPEECH.
St. Louis, March 7 —The Memphis papers of
26th ult. contain the following:
“ General Pillow, in responso to an urgent call,
made a short but interesting and eloquent speeeh
last night, explaining tho circumstances attending
the battle at Fort Donelson, aud theeause of the
capitulation. He made an urgent appeal to Ten
nesseans to rush to arms if they would sustain their
renown on other fields. He said the present was
full of gloom, but tho future was hopeful, aud, if
our armies will only fight as gallantly as did the
dauntless spirits who were overwhelmed at Fort
Donelson, Southern independence will bo . achieved
as certainly «8 ho thon addressed the ftttdienee,”
The Appeal says: 11 The speech of the General
evinced the same courageous and foarlcsj spirit
which he has already exhibited in the field—that of
invincibility.”
THE WAR IN ARKANSAS.
REBEL ACCOUNTS.
GENERAL BRAGG TO BE TRANSFERRED TO
THE ARKANSAS DEPARTMENT.
General Price Unable to Raise Troops.
6t. Louis, March 7.— The following intelligence
is derived from a late copy of the Van Baron (Ar
kansas) Pres s:
“Letters have been received at Van Buron,from
Richmond, staling the probability of the transfer of
General Bragg, now in command at Pensacola, to
the command of the Arkansas department.
Colonel Sims’ Texas feglineht, Whfch be&B
acting with Cooper’s command in the Indian coun
try, has arrived at Port Smith.
“ A new artillery company is organizing at Little
Rock.
“Tlio commandant at Fort Smith advertises for
twelve gunsmiths. He also ‘ offers to buy good
arms.
“ General Price is getting along poorly in raising
the brigade of infantry which he called upon Wes
tern Arkansas to supply, as.d the recruiting officers
any a draft U inevitable,”
From Gen Bunks’ Command
CiiAßLK stow x, Va., March 7*—Nothing of im
portance in a military view has transpired since tho
last dfppatcb.
Some transition of troops has taken place but
nothing to indicate any special movement.
Last night a mistake occurred on an cutpwt
station, which resulted in tho wounding of a
dragooDj and killing of tffff Til ° affair
was magnified by tho Secessionists into tho capture
of four companies of Colonel Maryland
regiment, and this interpretation caused con
siderable elation in Southorn circles. Humors
having been current here that Colonel Geary W&d
surrounded and cut to pteoes, it is but fair to say
that he has not been able to test his strength with
the enemy.
Bi'kkku Bill, Vs., March 7.—The country be
tween here and Winchester is Infested with the
enemy's pickets, who at times approach near our
lines; but no general onoountcr has taken place.
Straggling parties of tho enemy returning from
the upper counties are occasionally entrapped by
our troops. v
Ciiablistowk. March u of
special interest has trausplred to-day at the out
posts. The reconstruction of the Baltimore uod
Ohio Kailroad and bridges is rapidly progressing.
Colonel Terry, of the Fifth Connecticut Regi
ment, hus been appointed u Brigadier General.
The Titscaiora and the Sumpter.
Boston. March 7.— Private letters received state
that the United Statossteamer Tuscarora remained
near Gibraltar on the 15th ult., and had changed
her anchorage freffi Algesiras to Orangft Grove ?
bunging her within three miles of the stfbel pirate
Sumpter, but still in Spanish water,
mm CONGRESS-* SESSION,
WIRniMOTOXj Mam 7, 1802.
§e*ATE.
THE PJtESIDIKT’i MESSAGE.
Tho JnmHgo from the Fre-ident, concerning fJxrgm-*
dnal nboliriwieut of (slavery 177 tho States, was rer*l aui
Feferrcd to tfiotloiwnitteo on the Judiciary.
occL-rATMK Atii) cui/riYiVFiorf of gottow
Mr. "WADE (Bep.}, of Ohio, moved to take up the bill
protWingfor the occupation and csHlvatlun of cotton
lauds. Ag>ted to—yeas 25, nays 11.
Mr. DAVIS (II.), <4 Kentucky, rlsrtag Jo a fjueMtion of
priYilcgPrHftl'J that* some time filiicMltf’ Legislature of
Kentucky prmml a resolution rajnesting Ins predecessor
and colleague to resign. His ollt-ngno bad not resigned,
and, fifteen <lnys tfnee, the Senator from Micneiota had
ofi tied a resolution for his expulsion. He mtfd tl»e Legis
lature of Kentucky was now* in session, and Chey want to
know when that «j.ue»Hon will be acted uport. If his col
league was lo bvMptlinli tho iiojrixtotuni did not want
io adjourn mid allow a dhloyal, traitorous GwcrDOf 1©
appoint any one to tnko his plan-.
Mr. TItUMBDLL (Rep.), of Illinois, said the commit
tee were doing the la st thoy could to make a report at au
early day.
Mr. IMjWEI/fi .' v Dcm.), of Kentucky, said he waotktla
fiurpmcil at tlif iiirtnib-rdcd by iiin ooiltjttgue h* t'US
matter. Jin would only tay that he was as anxloiteas
ho whs for an lovfHtteatiou. A»to tV action of tin* Legis
lature of Keutucky, that was n matter between that body
and himself. He believed he could make it pliln to tho
StuaTe llmtliis acthni in tho Senat»nl the bwt session- WfM
entirely macuonhiueo with the will uf the DeoLiluaf Jum*
lucky, an expressed by tlndr resolutions, to wit: to pre
serve strict neutrality. He was perfectly willing to abide
by the decision of tho people of Kentucky at any timo.
11c only intended to ask the attention of the Senate to a
brief stat*merit, to vin'Heate him** If, th« cominiweo
hail reported and All othor Senator* had Mpukuu. llorw
the mutter ended.
Mr. CA b’LILE (.If. Virginia, said hn whs sorry to
pee tin t Snmtorf. were determined to press this hill. Ho
did not bedivve that the Government held supremo con
trol over nil the hujdu of tho country. Thus hill propose*
to substitute the Government fn place of the present
hi&HUM nr ilia alavca, and muko the Govurnmuat mis
great lordly slaveholder, with a great hrooil of petty
agents. The provisions of the bill itseiC make the Im
mune treatment of tne akivcs]impo*nible; There are al»u
appeals coining from thousand* of the white race, who
have been turuc-d out of their home*, and these appeals
were of more force to him than any that could come from
IL& H44JFU i'Jttife. THU bill W6llld titUh fPoHL (Ho TP&iUUPy
immense sums whiiih could be better used in the pro
posed scheme of coloniiiatinu.
The mo)Uiug hour having expired, the-Chair called up
the special order.
Mr. WADE (Rep.) moved to postpone prior orders
end continue the consideration of tike above-hill. Agreed
io—yeas nays Ifr.
The bill was pueead—yeas 20, nays Messrs. Browniug,
Carlih*, Cowan, Davis, Henderson,Kennedy,McDongall,
Team, Powell, liice, Saulsbnry, Thomson, Wilson,
(Mo.), und Wright—l 4.
The Senate then went into executive session, and sub
sdiuently adjourned.
HOUSE OF REPRESENTATIVES.
AFRICANS AT FORTRESS BIOS ROE.
On motion of Mr. COX (Deni.), of Ohio, it was re
solved that the Secretary of War be requested to commu
nicate to the Houfto the number, age, and condition of
the Africans who have been under the supervision of
Major General Wool, commanding at Fortress Monroe,
Yu., since he bus had control of that detriment, to
gether with tho amount of work or service performed by
them, the pay, if any, which they have received, ami
the cost to thu liuvorumout for their maiatoußuou and
support.
PURCHASE UF COIN.
The House proceeded to the consideration of the bill
to authorize the Secretary of the Treasury to purchase
coin, and for other purposes.
Sir. PEJSDLK'J ON (Dcm ), of Ohio, imjairod of Mr.
SU.-VL-U3 •Ahctber, in bis opinion, it was noccHsary to an
thoriv.e the sale of the 5500,000,000 of bonds recently
authorized, in order td leali/.e anllicifiDt coin for the pay
ment of the interest, which could not amount to more,
next July, tliau forty millions on thu bin hundred aad
fifty millions of indebtedness
i>lr. STBVi-:b?s3 (Rep,), of euui lio
did not tbiuk it was necessary. Rut it was found by
the Secretary of the Treasury that these bonds cannot
be sold excepting at a great sacrifice, which lie did
not cliooie to make. Hence lie suggested tho passage of
this bill, so that the siiecio sectiotiof the rdGtmtlytuuuctcd
United State* note law may notbe repudiated. Mr. Sto
vers added, in reply, that tho new five hundred million
bonds have not been issued.
Mr. I’KN D7.KTON expressed himself satisfied with
tlie fsrlmmlisHi »nd w»uM rvl® f»r l!»s Will Sr, hitw
ever, ottered au amendment, which was agreed to, reas
serting that the demand notes shall be receivable for
duties on imports.
With this exception, the bill was then passed as origi
nally introduced this morning,
THE CASE OF GENERAL FREMONT*
Mr. BLAIR t-aid a very great pressure was brought
to bear, through tho newspapers, to force Oeu.
Fremont back into a command—to fores the Adminis
tration, against its judgment, expressed after much de
liberation, again to employ him in some one of tlm mili
tary dppiutmemu. lie hud syeu it statud in telugraptiio
despatches that Fremont hul again and again doarinded
atrial. This is not true.
Mr. UIDBLK , (Uep ), of Ohio, asked on what au
thority tho gentleman made the last statement,
Mr. KLAIR, resuming, anld that uo demand for a trial
hml been mink- iiijll'm within the tost two or three dais.
Fremont hart not mnde the dnmanrt at nil, fur iu* had
taken puiud to satisfy himself of the fact by imjuiring at
the office of the Adjutant General, ami at that of the
Judge Artvoc»to of the Army, it was certainly most ex
traordinary that nu oftict-r of the army, chary.*! with
tlinn'i Bllltißl'l flui ?f the VWI »I|4
from his command in of these charges,
should not nsk a Trial, lie ventured tho assertion that If
Frc-mont will demand a trial, the Administration wl l
graut it. It hud also been heralded that the Com
mittee on the Conduct ol‘ the War lm.l demanded
Jii§ FPSIPFSHPIF St* utidertook to s;i)- that such was not
tbriiwD ‘'ifTTß* WTOplr n pui’iifuThm of nV
jnont's partisans. It was also said, through the press,
that Fremont was to be restored to a command. lie
(Mr. Blair) did not know whether this was ho or not:
but, iaasmnch as this information came in somewhat the
eliape of Dn.-*<ill.<-r pilbllcAlloEs, lt« lielkVil it WAI of tlie
bhiiu character. Thi se were the preliminary symptoms
which foreshadowed and aimounceJ the siiuultineotts
appearance of the statement made by Smnnnt In hie
defence heiore the committee and the speech of fits
nid-deiouniD (Mr. Shanks) iu this House. Tin state*
nieiit nnd speech iuauguriite u now campaign anil A new
field. The battlo to be fought with weapons far uifi'erent
than the rude instruments of war—with proclamations*—
which, up to tbi* time, in Fremont's hands have hud no
serious effects. He commended FremoutV of wea
pons. Certain it wa* that hia pruclttuntliou did uyt help
the enemy as much as his exj<osed and isolated post at
Lexington and elsewhere. His proclamation did not in
jure the Administration as much as a single purchase of
worthless aims and useless earthworks. He did not be.
lieve Frtmout was authoriz'd to publish Ills statement,
which Was ifi IU MiAPA&tdP.
Mr. GOOCH (Rep.), of Mussachtisettfi. member of the
Committee on tlie Conduct of the War, said that General
Fremont having presented a large number of document,
wttH renv.dbted by the committee himself to prepare a
concise statement ns to the hrtministraflon ot affairs in
liia tottrtnjout* which lie did. At it subsuuuaiit period.
General Fremont again appeared before the committee,
and was -mentioned. When ha was about to leave tint
room, he was minuted not to give fuforuiatiou to any
body outside of what he ’hud stated tu the committee,
110 (TUr. Goucb) understood Gener.il Fremont to ac
uulu-uc lu this reiiueet. as luul all others who had been
examined liy the committee, lie only wished to add that
ihe publication was made without the knosvledge and
against Hie consent of the committee.
Mv. BLAIR asked, was it all published 1
Mr. GOiCH. Only his statement and document* were
yul* ielmi, uud not.the portivu in response to the inqui
ries of the committee.
Mri BLAIR said that Fremont 1 * statement was as
extraordinary ns the manner in which it has fount Us
•sv u,y into print. It wa& an apology for di3**stc a i and de
real, ingeniously guppreseiiig iimrtnnt f-i Pis and giving
as Irtct that which never existed. Jn this he ahowa that
be is a better apologist for defeat than a general to
achieve victories. Mr. Blair proceeded to speak of hi*
early friendship for Fremont, 110 mw lmd no private
grief, and it was only for the reason {that Fremont was
fauml to ha inemnpGtcut for his position th it he
recommended his removal. He hud acted from
considerations of public duty. Ho {then spoke at
length of the disasters at Springfield an-1 Lexing
ton, to show that these wore to be attributed
to Fremont’s incompetently. Those by whom he sur
roUnded himself hud aid lied down upon ti« HkJ> birds of
prey. No men have us bad characters as thosu who are
Fremont’s familiars. Of course there nro honorable ex
cejtions. No greater slander was uttered by any man
than that at tho time Fremont wont to St. Louis it was a
rebellious city. The declaration of martini law was
therefore eupeflhdficed by hlft apfrPJ-hMUiMI of ImsyiUUPy
dangeis. Mr. Blair also examined Fremont I .* eoutrocb*
and other transactions. He spoke for about two hours,
the time having been, by.miaiiliiiou* couseut, extended.
Mr. COjjFAX (Rep.), of Xudiana, said that while ho
differed from tlm Administration, which ho assisted to
t-lc-ct, Ift gupmeditig Gouonil Fremont, ho tUftliud to
have it undtr«totd that, tio matter whom the Admfnf*
stratum put up or pulled down, he would sustain It with all
bis heart uod soul, and all his strength ami mind, against
the rebels in arms lie apprehended that It Wuuld, at
some time hen after, appear that thu feelings of tho gen
tleman from Mlsroufi (Ur. HlaSr) W perverted his
judgment. We kuow that all men are fnlhblo. Fretnont
was tmpuisivo and impetnou*, and hfi ( regretted that he
had suffered the publication to which rafurinco wav
niiido. With nil the obloquy that h*il been htaped upon
iliflh Wilh Wg r*tfV®M¥ c for ot* nionth3, ho (Mr. Col
fax) regretted the publication ut this time, The future
vvt'idd iVvYe done him justice.
HecJhldsay this much for Fremont. He was the
only major general who had goue out with his troops
awav from his headquarters, in pursuit of the enemv
9Y¥T flvid, yalley, mountain, and plain. He did run be
lieve the aspersion of the gcmiimiun from MUpourl
that General Frodioht was a timid man. Hu (.Hr.
Golfax) did not approvo of Fremont’s St. Louis con
tracts. lie undoubtedly paid too much for them. But
emh faults were not confined to Gen. Fremont’s cam
paign, as lie took occasion briefly to show. Ho concur
rid in llie statement nf Mr, I Heir Unit fit, lemir mvs g
l„val cite, tor when, afleir Fremont was relieved rrom
ins vi.r„mii"4 mill jirocetiiHel to ilml ci >•, tlia people,
flocked In tons of lliptilioni!, to welcome him. St, Loui,
then proved its loyalty.
JUr. COI.ITAX, in further reply to Mr. lllmr, oufon'loa
Tuinem'B niililßi'y tiiovjmeiitii. Thu gimtlmn in fron
Itisfonri lin.l said tlmt “the hiimlrcil ihiyaof Fremont]ln
that Stale wi re the aaddeht ila) sof all.” Oh, no I ari l,
Mr. Col 1 ', IX, it was a sadder day when I,’reaiont waa de
poeednnd the troops took upthelrltneofiiiarcHliacktiitliu
ieltUmeuta. From the mountain of confidence and hope
il.i y fell into tl.o v,.!h,y t.l dcJpOodeHeP. If UlUllUMt
had not been sujiersedeil the aritiy tvotlld inivo gono on.
In coin lnsim, he said that while Fremont was Inn,lias
the rebels, Ills enemies in St’ Lonla ware engaged in
l'lintiug out evidence to overwhelm him As the gentle,
inen from Missouri had preferred charges against Fre
mont, it was tile duty of the Seer,“ary of War, If lie
thought propir, to put hint upon his drfeneo Tim
meanest man in tin 1 world was entitled to a fall* hearing.
The ec u,luittee then rose.
Tlie llome.Tia well as the Senate, adjourned fill Mou
dV-
General Lauder’s Remains at llostou.
Boston, March 7 —The remnina of (loneral
Lander arrived here at O'clock this ovening. Tho
fc'ecunel Battalion acted as on escort through tho
city to the Dagtern Railroad Depot, whence *
special train conveyed the remains to Salem. The
funeral will take plaoo there to-morrow.
From Denver City.
CtncAno, March 7.—Tho Denver City News of
the 24th lilt,, »ya delegates .from Corefa and
Guadalop , onuntioa hail arrivod in that oity to lay
before the Governor information respecting tho
threatened difficulty with the Utah Indians.
They represent that there is no imminent danger.
Fights had recently ocourred between the Utahs
and Arrapahocs. It was said that an alliance with
the latter lfil)8 was mads for tho purpose of
warring upon the Utahs. In tho coming season,
the settlers in the counties n.*i:n*;d, ieisr that one
or the other may encroach em tho white settlements.
Men and "Women Devovred by Wobyhs m
WABLAcntA.—The English F&fSM OOHUIU & UtttV
dated Bucharest, Wallaehla, January 29th, which
states that in consequence of the extreme severity
of the weather, the wolves have been more than
usually daring in their attacks. A woman named
Madame Carisoglua, of groat honuty, and belonging
to a leading family, was returning to Bucharest in
her sledge, when the horse, becoming frightened,
overthrew the vehicle, and the unfortunate lady
was oast on the ground, and soon devoured by the
wolTes. A podler was attacked by a pack of theses
ferocious nmmnls, but before he was killed, two
ipounted gendarmes arrived and set on them. They
were frightened away for tho moment, but notwith
standing the appeal of tho poor man, the gendarmes
left him wounded on the road, and shortly after the
wolves returned and finished his sufferings. Ten or
twelve other oases hove been reported.
to a Philadelphia
LIEUTENANT.—In the current number rf the Doyles
toevn Jtrmixro! eu, tlmt an interesting letter from the
editor, Colonel Davis, dated from Carver Barracks, Me
ridiau Hill, in which the following neat compliment is
puitl to mtr pulhuit young townNUftm Itenteuftott Crollr
SrjH-ftUitu; of the brigade review wliioh took plooe on the
2€ih uIL, it lb paid tho Om- hundred anti fourth never ap
peal ed in hettiT t.im ; that the mon bore themselves Uka
voldiera in t very u*him*cl> and wore highly complimeuted
by the spectator®. The .writer adds: “Without dU
paruglng other compmdwi, for thoy all appeared hotter
il.ftii tver boforu. my Rttontlun watt timtloularU attractod
to the marching of Company romcnauded b> PoooaJ.
liculettwit CtoU.“