e title to the same. The deed or deeds, or any proper
conveyance of such property or personal estate, or any
„portion thereof, SO sold nniterSlich jnag - ment or decree,
'executed by the officer lawfully charged with carrying
.the setae into effect,l II
sift_ _ vest in the pore/is-see thereof
811 the title of the delinquent to the property or personal
Estate sold under and by virtue of Snell udgment Or de
cree, and shall release every other portion of such pro
fr hell or charge thereon
()arty of personal '" g" t . eve r t - imrson or persons who
crew-tea by . th is net. Ant.
S erei hall have in his posi , '°;i:ee. cnorce. or oe A o a y .,
f li o . o r paper containing
_or supposed 10 contain
ion,rmation concerning mich property or personal
.eam
any
stat, as aforesaid, PossoM from ttnY Person who may
431 , a l - ores - war Omit exhibit the same at the requea
Of the :w.e, ,,, 0r or assistaut asseltor of the district, and
l a w °Mee, - of the United - Stateg, in the perform•
nnee hi, duty under this act, his deputy or agent,
y desire to examine the same. And if any such
i'.haring in his possession, charge, or custody,
any such records Ales, or papers, shall refuse or
io exhibit t ote same on request, as aforesaid, he
forfeit and pay the sem of five hundred 11011/LIW.!
FIVN ided. In - all-legal controversies where sash deed
Or I lle shall he the subject of judicial investigation the
reciisl in said deed shall-be prima facie evidence of its
-but% and that the requirements of the law had been
c oppiied with by the officers of the Government.
STICGCt4.4IO II to Real Estate.
be it further enacted, That for the mm
-2,7- „ 1 ,7 ' ,":,,,5 1i mt the term " real estate" shall include
inents, and hereditaments, corporeal sad
„ that the term " succession" shall denote
ff title o t any real estate; and that the
" s o hell be 110111 to include Persons, body
porporate, colts - try, or as.sociation.
Goa 1213. An be it further enacted, That every past
Or ' fu ture disposition of real estate by will, deed, or
3aws of descent, by reason whereof any person shall
, o come beneficially-
_entitled, in possession or expect
s cy • to any real estate, Of the income thereof, upon
person dying after the passing - dos
death of any
shall be deemed to confer, on the person entitledby
; of any such disposition, a "succession; ' and
ih a' ete n rm "successor shall denote the person so en
titled; and the term "predecessor"shall denote the
testator, ancestor, or other person from 3cho e t
the interest of the successor has been or shall be d
sec, 127. And be it further enacted, That where any
seal estate Shall, at or aftei t t e t , p fug of this act,
h o ' r interest, ''
determine
3. subject to any charge,
at • any period u
cot
be by the death of any tl th • ••of I
e mcreast.
only by reference to 4 ea I,
tamable
,er4oll upon t xtinction
or de
melt accruing to any
orientation of such charge, state, L ori ntere.st, shall be
deemed to be a
the
the person thou
via.... 6. imie f i d,,ity, „oe It tstate or the insOnle
theteof
Le it further. enacted, That where any
tpetS' 125..fi'eil.iibe passing of this act, shall take any sue
'oollv they shall pay the duty chargeable
thC,Let prsportion to their respective in
son.- and. any beneficial interest in
ter 't '••••'..ls'cio'lln7tie'r-utitiq to any of them by surviyor
' a I derived
oe.oreine to Lc a rag ,
1 11 flee int title - shall .
fr the rota wlo 1 MJo
/r,.
‘And be it further enacted, That where any
• . • vb. 11 be accomPanied by the
et iv., ,s.ate ,
I'Pst :la
don or assuralmis o!, or contract for, any benefit
to tt tailter
an oilier person, for any term Of lire,
1.1, a
reference to
ntrit period a.icertainabie only by
" sill: dt positrmslucti be deemed to confer at the
,ppointed for the determinttion of such benefit au
hits. ~se of beneficial interest in such led. estate, as a
suce , ..i...ien equal in annual value to the
or
, I ally +cable of the beinlit
" ai.
c.,::::.cted for, on the per,in iu whese favor s • p
Ebb shall be made.
s„ rind be it farther enacted. That where any
disß,-1: 1 1 ,11 of real estate shall purport tO take ein
i - kr •ncl: cirenna.tauccs as not to confer sue
sem ,„ eon s eonence of ATM on
ce,: but, by th e ei.;',l
secret Mist. or a rrancement capable of bong
gar
sed in a court of law or equity, the_ heoeficial own
h real e,tate shill not, bona tide, pass ac
con is terms of slick disposition, but shall, in
sacs-?,..reserved to the g-rantor or other person for some
t 'stainable only by reference to death, the per-
Soo -Lail be deemed, for the purposes of this act, to an-
Qui, .- the real estate s . ° passing asasuecessi t o& d p elV e fit . l
fro), the person making the disposition as
ir
Si a 131. And be it further enacted,.. That if any per
.
gen by deed of gift or other assitrance of title,
made without valuable and adequateadequateconsideratioa,and
13in .arting to vest the csta re either immediately or intim
Illtt se, whether or net arc...ponied ley the possession,
convey any real estate to amt.. person, such disposition
„..
'cltai I be held and milieu ti!conter upon the grantee a sue
eel-won
res without the we:int:lg; of this act-
E. - And be it further enacted, That there shall
~.tiedbe and paid to the United States in respect of
~eescion as aforesaid, according to the e .
;- f - ',,
a3r thereof,the-following duties, that is to say:
AV i.oi c the successor shah I be the lineal issue or lineal
peeL.tor of the predecessor, a duty at the rate of one
doh: , per centam upon such value
1\ 1 ere the successor shall be a brother or sister, or a
ac,.....Lut of a brother or sister of the Predecessor, a
r3auß the rate of two dollars per centum upon such
NI - here the successor shall be a brother or sister of the
tat; •-r mother, or a descendant of a brother, or sister
of Ire :ialter or mother of the predecessor, a duty at the
zate ~f :eta dollars per centum upon such value.
1 .‘::!...re the successor shall be a brother or sister of the
rr.ifhther or, grandmother, or a descendant of the
beid l Ter or sister of the grandfather or grandmother of
the ;A edecessor, a duty at the rate of five dollars per
c.enlcie open such value.
hen
Vi - s the successor shall be in any other degree of
lts11: feral consangaillity to the predecessor than is here
described, Or shall be a stranger in blood to
tin :. duly at the rate of six dollars per centum upon
sneh value.
irre And be it further enacted, That h where the
jut i -;of any successor in any real estate shall, before
Le ..::.11 have become entitled thereto in possession,
assed by reason of death to any other successor or
foe:'- then one duty only shall be paid in respect
of interest, and $lOlll be due from the successor
R 1- = c it first become entitled thereto in possession;
tout ,ach duty shall be at the highest rate which, if
eve: y such successor bad been minket to duty, would
c been payable by any one of them.
Svc ill. And be it further enacted, That wherever,
hfusage passing of this act, any succession shall,before
The. successor shall have become entitled thereto in
3100 ;- ession, have become vested by alienation, or by
any title not conferring a new succession, in ally other
lierson, then the duty payable in respect thereof shall
I3e paid at the same rate and Time as the same would
Stave been payable line such alienation had been made
Jar derivative title created; and where the title to any
StiCendo ll shall be accelerated by the surrender or ex-
Sinetion of any prior interests, then the duty thereon
shall be payable at the time of such surrender or exten
sion of prior title.
Sec. 136. And be it further enacted. That where real
testate shall become subject to a trust for any charitable
Dr public purposes, under any past or future disposition,
*if bleb, if made in favor of an individual, would confer
Dn him a succession, there shall be payable in respect of
WI real estate ' upon its becoming subject to such
fitruists, a duty at the rate of six per centum upon the
'mount or principal value of such real estate.
Sec. 136. And be it further enacted, That the duty im
tiosed by this act shall be paid at the time when the suc
cessor, or any person in his right or on his behalf, shall
become entitled in possession to his succession, or to the
Teceipt of the income and profits thereof, except that if
there shall be any prior charge, estate, or interest, not
created by the successor himself upon or in the succes
tdon, by reason whereof the successor shall not be pre
bendy entitled to the full enjoyment or value thereof,
the duty,in respect of the increased value accruing upon
the determination of such charge, estate, or interest,
shall, if not previously paid, compounded for, or coin
d paid at the time of such determination.
And be it further enacted, That the interest
of r ~ :y successor in moneys to arise. from the sale of real
esh.f. , Fader any trust for the sale thereof shall be
deee.e,i td lie a succession chargeable with duty under
this •.ct, and the said duty shall be paid by the trustee,
cat dud - , or other person having control of the funds.
And be it further enacted, That the interest
of any suecessor personal property, subject to any
tm. 1..„ the investment thereof the Durehatto of real
- a-bich the successor would be absolutely enti
tled, 5b.. , 1 he chargeable with dray under this act as a
cue.-- -ion, and the tax shall be payable by the trustee,
gat unit . . or other person Laving control of the funds.
Sir 1::e. And be it further enacted, That in estimating
the of a succession no allowance shall be made in
xes7. ..f any contingent ineumbrance thereon; but in
the es en: of such in cumbrance taking effect as an actual
lbnt dust On the interest of the successor, he shall be enti
tled ni a return of a proportionate amount Of the duty . so
aia I:, - ;inn in respect of the amount or value of the in
em .i :ante when taking effect.
S. . l And be it further enacted, That in estimating
the 5a 1 ,,, - -• of a succession no allowance shall be made in
Ia any contingency upon the happening of which
the . estate may - pass to some other person; but in the
arc ..; 11.1' same so pas Sit g, the successor shall be en
t.- a return of so into+ of the dots paid by him as
...ttr..ce the same to the amount which would have
::3 able by bins ii soch Only had been assessed in
Test--- of the actual duration or extent of his interest:
Yrt .:, 0, That if the estate of the successor shall be de
feat. 11. in whole or in part, by its application to thelmY
3neo, ef the debts of the predecessor, the executor, ad-
Yrnis titer. or trustee so applying it shall pay out of
the to- ds of the sale thereof the amount so refunded!
Alm Pc , y hied also, That if the estate of the successor
fans ; he deMtted, in whole or in part, by any person
Cla:i, title from and under the predecessor, such per
son shall be chargeable with the amount of duty so
hod such amounts -hall be collected in the
Xtki:Oer UorPin provided for the collection of duties.
ts. --. 14i. And be it farther enacted, That where a sue
tes. c :1 ..11 not have olitailiful the whole of his sncces
mien e time of the duty becoming payable, he shall
be cncr.zeable only with duty on the value thereof from
tilhe to Tillie obtained by hint and whenever any duty
Tha':-?:ace•been paid on account of any succession, and
tt sl o . 1 fterwards be proved, to the satisfaction of the
set .• of the Treasury, that such duty, not being due
iron, 11:0 rerson paying the same, was paid by - mistake,
tor ti in respect of real estate. which the succes
cor -! , a?: Lave been unable to recover,
or of which he
W. 111 .1 Lave been evicted or deprived by any superior
tali for any other reason it ought to be refund
secretary of the Treasury shall thereupon -re
i:••• some to the persim entitled thereto, by draft
dram oil any collector of internal revenue.
'42. And be it further enacted, That where, in
limo ilinion of the Commissioner of Internal Revenue.
...ccf , ,or shall be of such a nature, or so disposed
or im.restaneed, that the value thereof shall not be
Lou-' t...rertainable miller any of the preceding direc
tim or where, from the complication of circumstances
suns • .na the value of a succession, or affecting the as-
Tseb ~,rut or recovery of the duty thereon, the Uommis.
jaw skull think it expedient to exercise this present
• ant:..,tity, it shall be lawful for him to compound the
duty ruyuble on the succession upon such terms as he
chs 1 think fit, and to give discharges to the successor.
rayittent of duty according to snob composition ;
'tuf f a -_ h :all be lawful for MTh, in any special cases in
he may think it expedient so to do, to enlarge
the thoe for payment of any duty.
c. big. And be it further enacted, That it shall be
t'c'i tor the Commissioner, in his discretion, upon ap-
E13 , -..1'...1, made by any person who shall be entitled to a
is le- .- -ioc in expectancy, to commute the duty pre
payable in re , pect of such firecession for a
igertu in sum to be presently paid, and for assessing the
- Em. not which shall be so payable he shall cause a pre-
Tent vain. , to be set upon such presumptive duty, regard
a:icing had to the contingencies affecting the liability to
b lOO, fliaY, and the interest of money involved in such
call caution beingreckoned at the rate for the time being
'Allowed by the Commissioner in respect of duties paid
an advance, and upon the receipt of such certain sum he
'shall give discharges to the successor accordingly.
Sec. 144. And be it further enacted, That the duty im
3:gmed by this act shall he a first charge on the interest
of the successor, and of all Persons claiming in Ids
:right, in all the real estate in respect whereof such duty
*ball be assessed for five years, unless sooner paid.
Sec. 3,95. And be it further enacted, That the Commis.
Illidoner shall, at the request of any successor, or any per
'son claiming in his right, cause to be made so many se
'perste assessments of the duty payable in respect of the
anterest of the successor in any separate tracts of real
saslate, or in defined portions of the same tract, as shall
a. reasonably required; and in such cases the respec
tive tracts shall be chargeable only with the amount of
duty separately assessed in respect thereat
Beg. 146, And he it further enacted, That any person
liable to pay duty in respect to any succession, shall
irve notice to the assessor or assistant assessor of their
Sodality to such duty, and shall at the same time dell --
Wer to the assessor or assistant assessor a full and true -
Stctouut of said succession, fur the duty whereon he
accountable, and of the value of the real estate
SnVelved, and of the deductions claimed by him, rOge
tier is ilk the names of the successor and predece , sor,
mud their relation to each otter, and all such other par
as shall be necessary or proper for enabling the
as.s, - -sor or assistant assessor fully and correctly to as
wed a the duties due; and the assessor or assistant as
cies...r, if satisfied with snch account and estimate as
affia.;ilally delivered, or with any:amendments that may
Loe m:. [• therein upon LI , ; - equiAtion, May assess the
snceo ,, ,ion duty on the feoting of such account and esti-
UM- bat it shall be lawful for the assessor or assistant
assi if dissatisfied with such account, or if no
ace...out and estimate slall be delivered to him, to assess
the dm: - on the best information he can obtain, subject
to app.:al. as hereinafter mot:bled; and ir the duty so
d shall exceed the duty assessable according to
the ret urn made to the as,,essor or assistant assessor,
and wolf which he shall ha ve been dissatisfied, or if no
account and estimate has been delivered, and if no ap
peal :;-alt be taken against such assessment, then it
:-- in the discretion of the assessor, baying regard
to merits of each ell e, to assess the whole or any
liar: 1:1 the expenses incident to the taking of such as-
Eesso, in addition to such duty; and if there shall
bs sepeal against , nch last-mentioned a s sessment,
She, I t.c paymeneof retch expenses shall be in the tilS-
Cret.• the Commissioner of Internal Revenue.
Et,. 147 . . And be it further enacted, That if any per-
Eon . red to give any such notice or deliver such ac
count. a , aforesaid, shall wilfully neglect to do so for
She pof u.d of ten days after being notified, he shall be
ie Pay to the Voiced estates a NOM equal to ten per
CA31111.111 'mint the Ilnouht of dot 1 '
au".. ~,,t, liable under this pay ' In l 3 ',' d m ii ; ty a ln a
xems-et of hi. succession -haft, after oath duty
Slave I,:en ascertained, Wilfully neglect to do so
liVialu ten days after being notified, he shall also be
]jam, ia Fay - to the United fir:ties a sum
rennin, upon the amount of duty so ripMa,,l,pl.ll:ll Per
.ott in the same [lt
as the dory [A - ) liel b ut
ject , d.
Sec_ 115. And be it forth., enacted, That it shall be
„I for any party, liable to pay duty in re,peetf
bin :nee„...Nion. who shall be dissatisfied with the 8-
Wes , ioeur of the assessor or assistant assessor.
thirty says after the date of such asses,i,,,,,t, appeal
to the in. sessor from such assessment, who shall decide
En such appeal, and give notice thereof to such party,
vwle -, it still dissatisfied, may, within twenty dirks
niter Puttee as aforesaid, appeal fromfiUC- b de c ision to
the Commissioner of internal Revenue, and furnish a
eitatement of the grounds of such appeal to the Commis
whose decision main the case, as presented by
the statoments of the assessor or assistant assessor, and
finch party, shall be final.
See- ID.. And be it further enacted, Thatthe duties
Levied and assessed upon successions by this act shall
be rw. , . c , ed by the same officers, in the same manner,
ttlnd bY the same processes, as are or may be prescribed
any 11. i, for the collection of direct taxes assessed upon
ffhder the authority of the United States, -
Stamp Ditties.
See. 17,0. And be it further enacted, That on and after
She first day of July, eighteen hundred and sixty-font.
',here shall be levied, collected, and paid, for and in
2estolt of the several instruments, matters, and things
sjnwttioned and described in the schednlAmarked things
errrnro annexed, or fur or inespect of the vellum,
3 archment, or tpaper upon which inch instruments,
=atter,or things, or any of them, shall be written or
Tented: by any person or persons, or party who shall
ue, ,ign, or issue the same, or for whose use or
fit the same shall he made, signed, or 'issued, the
Several duties or sums of money set down in figures
t the same.. respectively, or otherwise specified
gkr set forth in the said schedule.
Ern. 1 - 1. and be it further enacted, That it shall . not
lowfol to retord any instrument , document, or paper
e.uurrt u by law to be stamped, unless the proper stamp
'bell have been affixed; and the record of any such
trnmtnt, upon which the proper stamp shall not
-used in vel,cen affixed. AWE be utterly void, anti shall not
-sedevidence.
-And be it further enacted, That no instru
lafp:, f.„untent, Writithgt Parte Of WAY gewrietkia,
required by law to he stamped, shall be deemed or held
invalid and of no effect for the want of the particular
tkiendd(;i7t_description of stamp designated for and denoting
h
charged on any such inatrii t m arap
ent :
o document,
stamps,
denoting
or pays,. provided a legal s
denoting:, duty - of equal amount, shall have been duly
affixed and used thereon: Provided, That the provi
psiroenpsr iotfe tdh i t s o
dcnone
sh h a ld u n y ot
chpprgyed o o a n n yp r s o t p a r m ie p t aarny
. articles, or articles enumerated in Schedule C.
S.-, hail- And be it further enacted. That all ofliclal in
struments. documents, and papers, issued or used by
the officers of the United States Government, shall be,
and hereby are, exempt from duty.
Sec. 154. And be it further enacted. That if any per
son shall forge or counterfeit, or cause or procure to be
forged or Counterfeited. any stamp or die, or any part of
airy stamp Or die, Which shall have been previdod,
made, or used in pursuance of this act, or shall forge,
counterfeit, or resemble, or cause or procure to he
forged, counterfeited, or resembled, the impression, or
any part of the impression, of any such stamp or die, as
aforesaid, upon any vellum, Parchment, or Palter, or
shall stamp or mark, or cause or procure to be stamped
or marked, any vellum, parchment, or paper, with any
such forged or counterfeited stamp or die, or part
of any. tamp or die, as aforesaid, with intent to defraud
the United States of any. of the duties hereby imposed.
or any part thereof; or if any person shall utter, or sell,
or expose to sale any vellum, parchment, or paper, at
. tide, or thing, baying thereupon the impression of any
such counterfeited stamp or die, or any part of any
stamp or die, or any such forged, counterfeited, or re
sembled impression, or part of impression, as aforesaid,
knowing the same respectively to be forged, counter- -
foiled, or resembled: or if any person shall knowingly
use any stamp or die which shall have been so provided,
Made, or used, as aforesaid, with intent to defraud the
United States: or if any person shall fraudulently cut,
tear, or get off, or cause or procure to be cut, torn, or
get on; the impression of any stamp or die which shall
have been provided, made, or used in pursuance of this
act, from any vellaln, parchment, or paper, or any in
or writing charged or chargeable with any of
the duties hereby imposed, or if any person shall wil
fully remove or cause to be removed from stamped enve
lope the cancelling or defficin g marks thereon with intent
to use the same, or cause the use of the same the second
time, or shall knowingly or wilfully sell or buy such
washed or restored stamps, or offer the same for sale, or
give or expose the same to any person for use, or know
ingly use the same, or prepare the same with intent for
the second use thereof, then and in every such case,
every person so offending, and every person knowingly
and wilfully aiding, abetting, or assisting in commit
ting any such offence as aforesaid, shall bo deemed.
guilty' of felony, and shall, on conviction thereof, for
feit the said counterfeit stamps and the articles upon
Which they are placed, and be punished by line not ex
ceeding one dollars, or by imprisonment and
confinement to hard labor net exceeding five years, or
both, at the discretion of the court.
See. - 155. And be it further enacted, That in any and
all cases where an adhesive stamp shall be used for de-
Doting any duty imposed by this act, except as herein- -
after provided, the person using or affixing the same
shall - write thereupon the date upon which the same
shall be attached or used, so that the. Caine may not
again be used. And if any person shall fraudulently
make use of an adhesive stamp to denote any duty im
posed by this act without so effectually cancelling and
obliterating such stamp, except as before mentioned,
le-, she, or they shall forfeit the sum of fifty dollars!
provided, nevertheles?, That any proprietor or proprie
to of proprietary articles, or articles subject to stamp
duty under Schedule C of this act, shall have the privi
lege of furnishing, without expense to the UnttedStates,
in suitable form, to be approved by the Commissioner
of Internal Ilevenneehis or their own MO or designl tai
stamps to be used thereon, to be retained in the posses
- sion of the Commissioner of Internal Revenue for his or
their separate use, which shall not be duplicated to any
other perimn. That in all cases where such stamp is
used, instead of his or their writing the date thereon,
the said stamp shall be so affixed on the box, bottle, or
package, that in omming the Mlle, or using the contents
thereat, the said stamp shall be effectually , destroyed;
and in default thereof, shall be liable to the same pe
nalty imposed for neglect to affix said stamp as herein
before prescribed in this act. Any person who shall
fraudulently obtain or use any of the aforesaid stamps
or designs therefor, and any person forging, or counter
feiting, or causing or procuring the forging or counter
feiting any representation, likeness, similitude or colo
rable imitation of the said last-mentioned stamp, or any
engraver or printer who shall sell or give away said
stamps, or selling the same, er, being a merchant, bro
ker, peddler, or person dealing, in whole or. in part, in
similar goods, wares, merchandise, manufactures, pre
parations, or articles, or those designed for similar ob
jects or purposes, shall have knowingly or fraudulently
in his, her, or their possession, any such forged, coun
terfeited likeness, similitude, or colorable imitation of
the said last-mentioned_ stamp, shall be deemed guilty
of a felony, and, upon conviction thereof, shall be sub
ject to all the penalties, fines, and forfeitures proscribed
in the preceding section of this act.
Sec. 156. And be it further enacted, That the .Com
missioner of Internal Revenue be, and lie is hereby, au
thorized to prescribe such method for the cancellation of
stamps, as a substitute for or in addition to the method
pow prescribed by: law as he may deem expedient and
effectual. And lie is furlher authorized in his discretion
to make the application of such method imperative upon
the manufacturers of proprietary articles, or articles in
cluded in Schedule C, and upon stamps of a nominal
value exceeding twenty-five cents each.
Sec. M. And be it further enacted, That any person
or persons who shall make, sign, or issue, or who shall
cause to be made, signed, or issued, any instrument, do
cument, or paper of any kind or description whatsoever,
or shall accept or pay or cause to be accepted. or Paid,
any bill of exchange, draft, or order or promissory note,
for the payment of money, without the same being duly
stomped, or having thereupon an adhesive stamp for de
noting the duty chargeable thereon, with intent to evade
the provisions of this act, shall, for every such offence,
forfeit the sons of two hundred dollars.
. Sec. 1.55. And be it further enacted, That the acceptor
or acceptors of any bill of exchange or order for the pay
ment of any . Kum of money drawn, or purporting to be
drawn, in any foreign country, but payable in the 'United
States, shall, before paying or accepting the same, place
thereupon a stamp, indicating the duty upon the same,
as the law requires for inland bills of exchange, orpro
mksory note, end nobill of exchange shall be paid or
negotiated without such stamp; and if any person shall
pay or negotiate, or offer in payment, or receive or take
iu payment, any such draft or order, the person or per
sons so offending shall forfeit the sum of one hundred
dollars. -
• • .
Sec. UP. And be it further enacted, That no convey
ance, deed, mortgage, or writing, whereby an - lands,
tenements, realty, or other property shall be sold,
granted, assigned, or otherwise conveyed, or shall be
made as security for the payment of any sum of money,
shall be required to pay a" stamp duty of more than the
sum of one thousand dollars, anything to the contrary
nothwithstanding; and no stamp duty shall be required
on powers of attorney or any other paper relating to ap•
plications for bounties, arrearages of pay, or pensions,
or to the receipt thereof from time to time, or upon
tickets or contracts of insurance when limited to injury
to persons while travelling: . nor on certificates or the
measurement or weight of animals, wood, coal, or other
articles; nor on deposit notes to mutual insurance com
panies for insurance upon which policies subject to stamp
duties have been or are to be issued ;nor on any certificate
of the record of a deed or other instrument in writing,
Or of the acknowledgment or proof thereof by attesting
witnesses; nor on any warrant of attorney, accompany
ing a bond or note, when such a bond or note shall have
affixed thereto the stamp or stamps denoting the duty re
quired; and whenever any bond or note shall be secured
by a mortgage, but one stamp duty shall be required to
be placed on such papers ; Provided, That the stamp
duty placed thereon is the highest rate required for said I
instruments, or either of them.
See. 160. And be it further enacted, That the Commis
sinner of Internal Revenue be, and is hereby, authorized
to sell to and supply collectors, deputy collectors, post
masters, stationers, or any otlier persons,at his discre
tion, with adhesive stamps or stamped paper, vellum,
or parchment, as herein provided for, in amounts of not
less than fifty dollars, upon the payment, at the time of
delivery, of the amount of duties said stamps, stamped
PaPer, vellum, or parchment, so sold or tupplied,repre ,
sent, and may allow, upon the aggregate amount of
snub stamps, as aforesaid, the stun of not exceeding five
per centum as Volumieeian to tile col lectors, postmasters,
stationeui, or other purchasers; bur the cost of any pa
per, vellum, or parchment, shall be paid by the pur
chaser of such stamped paper, vellum, or parchment, as
aforesaid: Provided, That any proprietor or proprietors
of articles named in Schedule C, who shall furnish his
or their own die or design for stamps, to be used espe
cially for his or their own proprietary articles, shall be
allowed the following, commission, namely: On
amounts purchased at one time of not less than fifty nor
more than five hundred dollars, five per ceutum; on
amounts over five hundred dollars, ten per centum.
The Commissioner of Internal Revenue may from time
to time make regulations, upon proper evidence of the
facts, for the allowance of such of the stamps issued
under the provisions of this act as may have been spoil
ed or rendered useless, or unfit for the purpose intended,
or for which the owner may have no use, or which
through mistake may have been improperly, or unne
cessarily used, or where the rates or duties represented
thereby have been paid in error, or remitted: and such
allowance shall be made either by giving other stamps
in lieu of the stamps so allowed for, or by repaying the
amount or value, after deducting therefrom,
in case of
repayment, the sum of five per centum to the owner
thereof; but no allowance shall be made in any ease
until the stamps so spoiled or rendered useless shall
have been returned to the Commissioner of Internal Re
venue, or until an affidavit has been made showing the
reason why said stamps cannot be so returned.
Sec. 161. And be it further enacted, That it shall be
lawful for any person to present to the collbctor of the
district, subject to the rules and regyations of the Com
missioner of Internal Revenue, any instrument not pre
viously issued or used, and require his opinion whether
or not the same is chargeable with any stamp duty; and
if the said collector shall be of opinion that such instru
ment is chargeable with any stamp duty., ho shall, upon
the payment thereof, affix and cancel the proper stamp;
and if of the opinion that such instrument is not charge
able with any stamp duty, or is chargeable only with
the duty by him designated, he is hereby required to int
prest thereon a particular stamp, to be provided for that
purpose, with such words or device thereon' as he
shall judge proper, which shall denote that such instru
ment is not chargeable with any stamp duty, or is
chargeable only with the duty denoted by the • stamp
affixed; and'every such instrument upon which the
said stamp shall be impressed shall be deemed to be
not chargeable,
or to be chargeable only with the duty
denoted by the stamp so affixed, and shall be received
in evidence in all courts of law or equity,notwithstand
ing any objections made to the same by reason-of it be
unstamped, or of it being insufficiently stamped. •
Sec. 162. And be it further enacted, That no deed,
?instrument, document, writing, or paper, required by
law to be stamped, which has been signed or :issued
without being duly staingeth or with a deficient stamp,
nor any copy thereof, thail be recorded or admitted or
,used as evidence in any court until a legal stamp or
stamps, denoting the amount of duty, shall have been
affixeethereto, and the date when the same is so used
or affixed shall have been placed thereon by the person
using or affixing the same; and the erson desiring to
ti,e any such deed, instrument, document, writing, or
paper as evidence, his agent or attorney, is authorized
in the presence of the court to affix the stamp or stamps
;thereon required: Provided, That no inttrument, docn
wont, or paper, made, signed, or issued prior or subse
tinent to the passage of this act without being duly
'stamped, or having thereon an adhesive stamp to de--
- note the duty imposed thereon, shall, for that cause, if
the stamp or stamps required shall be subsequently af
fixed, be deemed invalid and of no effect.
. .
Sec: 163. And belt further enacted, That all the pro
visions of this act relating to dies, stamps, adhesive
stamps, and stamp duties shall extend to and include
(except where manifestly inapplicable) all the articles
or objects enumerated in schedule marked C, subject to
stamp duties, and apply to the provisions in relation
thereto.
• &c, 164, And he it farther enacted, That no nersOn,
- srm, company, or corporation shall make, prepare,and
sell, or remove for consumption or sale, drugs, medi
cines, preparations, compositions, articles, or things,
including perfumery, cosmetics, lucifer or friction
matches, cigar lights, or waxed papers, photographs,
ambrotypes, daguerreotypes, or other sun pictures of
any description, and playing cards, upon which a duty
is imposed by law, as enumerated and mentioned in
Schedule C, without affixing thereto an adhesive stamp
or label denoting the duty before mentioned; and in de
fault thereof shall incur a penalty of $10: Provided,
That nothing in this act contained shall apply to any
uncoil/pounded medicinal drug or chemical, nor to any
medicine compounded according to the United States or
oilier national pharmacopteia, nor of which the
full and proper formula is published in either
of the dispensatories, formularies, or text-books
in common use amongphysicians and apotheea
caries, including homtepathic and eclectic, or in any -
Pharmaceutical journal tier( used by any incorporated
college of pharmacy, and not sold Of - 91fered for sale,
or advertised -under any other name,form,or than
that under which they may be severally denominated
and laid down in said pharmacmpias, dispensatories,
text-books, orjournals, as aforesaid, nor to medicines
zold to or for the use of any parson, w hien may be mixed
and compounded specially for said persons, according
io the written recipe or prescription of auy physician or
surgeon.
Sec. 165. And be it further enacted, That every manu
facturer or maker of any of the articles for sale men
tioned in Schedule C, after the same shall have been so
made, and the particulars hereinbefore required as to
stamps have been coinplied with, who shall take off, re
move, or detach, or cause, or permit, or suffer to be
taken off, or removed, or detached, any stump, or who
shall use any stamp, or any wrapper or cover to which
any- stamp is affixed ; to cover any other article or com
modity than that originally contained in such wrapper
or cover, with such stamp when first used, with the in
tent to evade the stamp duties, shall for every such ar
ticle, respectively, in respect of which any sue), offence
shall be committed, be subject to a penalty of fifty dol
lars, to be recovered together with the costs thereupon
accruing; and every such article or commodity as afore
said shall also be forfeited.
Sec. 166. And be it further enacted, That on and after
the passage of this act every maker or manufacturer of
any of the articles or commodities mentioned in Sche
dule C, as aforesaid, who shall sell, send out, remove,
or deliver any article or commodity, manufactured as
angentild, before the ditty thereon shall have been fully
paid, by affixing thereon. the proper stamp, as provided
by law, or who shall hide or conceal, or cause to be
hidden or concealed, or who shall remove or convey
away, or deposit, or cause to be removed or conveyed
away from or deposited la any place,any- such article Or
commodity, to evade the duty chargeable thereon, or
any part there-of, shall be subject to a penalty of one
hundred dollars, together with the forfeiture of auy
such article or commodity.
Sec.lo7. And he it further enacted, that all medicines,
preparations, compositions,
perfumery, cosmetics, loci
for or friction matches, and cigar lights, or waxed tapers,
intended Mr exportation, as provided Mr by law, in or
der to be manufactured and sold or removed, without
being charged with duty, and without having a stamp
affixed thereto, shall, under such rules and regulations
as the Secretary of the Treasury may prescribe, be
made and manufactured in warehouses similarly con
structed to those known and designated in treasury
izanll
tids.t,or,tl,,mem,c,o!,ifeat:
ations as bonded warehouses, class two. Pro-
Such manufacturer shall. first give satisfactory
401;1% prov } stems of law thef a o u r d tiof
titles ait)i-
argu in ir i t se i , .. i m i s ,y a t ut r fo o r gu esit a i t d fon i ls .
Q a t , i t n h o e u s n e t c n ro o t t a
o s than f
the
Treasury from persons allowed bonded warehortsea.
such goods, when manufactured in ouch
o l be
des lytleVecretary
of the Treasury, without
being eba
affixed rge duty, and witho s i u ithaving e
bonded
stamp
-
lie, asa
axed thereto. Any manufacturer of the articles afore
saoiuds')r of fo a r n e , shall y sail te m a
them, having
llliniig such
erky, unfler such rules
th
and regulations as the Secretary or e Treasury may
prescribe, to convey therein any materials to be used in
such manufacture which are allowed by the provisions
of law to be exported free from tax or duty, as won us
the necessary materials, implements, Packages, ves
sels, brands, and labels for the preparation, putting up,
and export of the said manufactured articles; and every
article so used shall be exempt from the payment of
stamp and excise duty by such manufacturer: Articles
from any
bondedand m at e w r l a a r l e a ti s o o u l e b i e n u w se h d ic m h a I t - h b e e
s tr a a m n e sf erred
be, under
such regulations as the Secretary of the Treasury
such prawn
'134, into any bonded warehouse in which
. 4
s manufacture uomanfmanufacture,
t m u a r
t a je nd e
, o n w d h n e c n t e s t, and
need,m a a h y a
l b
b e e usede.exempt
inp lil t
from stamp and excise duty; and the receipt of the offi
cer in charge, as aforesaid, shall be received as a
Vottelter rut the jilwAtifttetarq of arty
terials imported into the United States may, under such
rules as the Secretary of the Treasury may prescribe,
and under the direction of the proper officer, be re
moved in original packages from on shipboard. or from
the bonded warehouse in which the same may be, into
the bonded warehouse in which such manufacture may.
be carried on, for the purpose of being used in such
manufacture, without payment of duties thereon, and
may there be used in such manufacture. No articles so
moved, nor any - article manufactured in said 'bonded
Warehouse, shall be taken therefrom except for expor
tation; under the direction of the proper officer batting
charge thereof, as aforesaid, whose certificate, describ
ing the articles by their marks, or otherwise, the quanti
ty,the date ofimporta tion, and name of vessel, with such
additional particulars as may from time to time be re
quired, shall be received by t h e collector of customs in
caneellation of the • bonds, or return of the amount of
foreign import duties. All labor performed and services
rendered under these regulations shall be under the su-
PerViSiOn of an officer of the customs, and at the ex
panse of the manufacturer.
Sec. 168. And be it further enacted, That any person
ed in
w to
.otB' s ll be
do
herrec
reward
a a l : d ed i ' , r e n s a ce‘ h t
t i l a r e oe o t o i s f te il °o er i wirffer
a l
em ilt i fhl t o . : 3 l whether
rr o s c
d ; r tu : dh a i sm o n ee t na di l ar sm e p t t ntsi i el itcy c i n g elce a r a es d l e r n : ro o s t e fot ai n c ' l s o n°" :: f i f::ir g dr w e n t i l l se : ht aulr l e o c i r i j id b: i n t m t cs y t - attipt'ylthhaaorted,
e use
thereon.
Sec. 169. And be it further enacted, That in any col
lection district where, in the judgment of the Commis
sioner ofiluternal Revenue, tho facilities for the pro
curement and distribution of stamped vellum, parch
ment, or paper, and adhesive stamps, are or shall be in
sufficient, flto oommiftoner, as aforesaid, s authorized
to furnish, supply, and deliver to the collector and as
sessors of any such district, and to any assistant treasu
rer of the United States, or any postmaster, a suitable
quantity or amount of stamped vellum, parchment, or
paper, and, adhesive stamps, without prepayment
therefor. and shall allow the highest rate of corn.
missions allowed by law to any other parties pur
chasing the same, and may in advance requiro of any
such collector, assessor, assistant treasurer of the United
States, or postmaster, &bond, with sufficient sureties, to
an amount equal to the value of any stamped vellum,
paralutank, or, papor, and adle,iva stalling, which may
be placed in his hands and remain unaccounted
for, conditioned for the faithful return, whoneyer
so required, of all quantities or amounts uudisposed of,
and for - the payment, monthly, of all quantities or
amounts, sold or not, remaining on hand, And it shall
be the duty of such collector to supply his deputies with,
or sell to other parties within his d istrict who may make
applications therefor, stamped vellum, parctiment, or
paper, and adhesive stamps, upon the same terms al
lowed by law, or under the regulations of the C 021121143-
stoner of Internal .Revenue, who is hereby authorized
to make such other regulations, not inconsistent here
with, for the security of the United States aud the bettor
accommodation of the public, in relation to the matters
bereinbefore mentioned, as he may judge necessary and
expedient..
Schedule B.
STAMP PUT'
Agreement or contract, other than those specified -
in this schedule; any appraisement of value or
damage, or for any other pi:Tose; for every
sheet or piece of nailer upon which either of the
same shall be written, five cent s i 0 05
rovided. That if more than one agreement or .
contract shall he written upon one sheet or.
Piece of paper,or otherwise, five cents for each
and every additional aPPralsement 2 agree
ment, or contract.
Bank cheek, draft, op order for the payment of •
filly sum Of Miley drttWn upon any bank,
banker, trust company, or any person or per
sons, companies. or corporations, at sight or on
demand, two centso2
Bill of exchange (inland), draft, or - order for the
payment of any sum of money, not exceeding
ono hundred dollars, otherwise than at sight or
on demand.or anypromissory note (except bank -
notes notes issued for circulation, anti cheeks made
and intended to be forthwith presented, and
which shall be presented to shank or banker for
payment), or any memorandiun, check, receipt,
or other written or printed evidence of an amount
of money to be paid on demand or at a time de
signated, for a sum not exceeding one hundred
dollars, five cents 05
nil for every additional hundred dollars,or frac
tional part thereof in excess of one hundred dol
lars, five cents 05
Billed' exchange (foreign) or letter of crediedrawit
in, but payable out of the United States, if
drawn singly, Or otherwise than In a set of thee,
or more, according to the custom of merchants
and bankers, ehalt pay the same rates of duty
as inland bills of exchange or promissory notes.
If drawn in sets of three or more : For every bill
of each sot, where the sum made payable shall
not exceed one hundred dollars. or the equiva
lent thereof, in any foreign currency in which
such bills may be expressed, according to the
standard of value fixed by the United States,
two cents 02
And for every additional hundred dollars, or
fractional part thereof.•in excess of one hurt.
dred dollars, two cents 02
Bill of lading or receipt (other than charter
party), for any goods,
goods. merchandise, or effects,
to be exported froma port or place in the United.
States to any foreign port or place, ten cents.... 10
Bill of sale by which any ship or •vessel, or any
Part thereot. shall be conveyed to Or vested in
any other person or persons, when the conside
ration shall not exceed five hundred dollars,
fifty cents 50
Exceeding five hundred, and not exceeding .one
thousand dollars, one dollar oo
Exceeding one thousand dollars, for every ad
ditional amount of five hundred dollars, or frac
tional
part thereof,. fifty cents 50
BOND. —For indemnifying any Person for the pay
• • ment of any 8111 U of money, or for the due exe
cution or performance of the duties of any office,
or to account for mousy received by virtue
thereof, where the penalty or money ultimately
recoverable thereupon is one thousand dollars
or less, fifty cents 50
Where the penalty or money ultimatelyrecovera- •
ble thereupon exceeds one thousand dollars, for
every additional them:as:id dollars, or fractional
part thereof in excess of one thousand dollars.
fifty cents 50
Bond of any description, other than such as may
be required in legal proceedings,or used in con
nection with mortgage deeds, and not otherwise
charged in this schedule, twenty-five cents 25
Certificate of stock in any incorporated company,
twenty-five cents 25
Certificate of profits, or any certificate or memo
randum showing an interest in the property or
accumulations of any incorporated company, ! Sp
for a sum not leas than ten dollars and not er•
ceeding fifty dollars, ten cents 10
Exceeeding fifty dollars and not exceeding one
hundred dollars, twenty-five cents 25
Exceeding one hundred dollars, for every addi
tional one hundred dollars, or fractional part
thereof, twenty-flve cents 26
CERTIFICATE. —Any certificate of damage, or other
wise, and all other certificates or documents is- •
sued by any port warden, marine surveyor, or
other person acting as such, twenty-five cents. 25
Certificate of deposit of any sum of money in any
bank or trust company, Or with • any banker or
person acting as such —
If for a sum not exceeding one hundred dollars,
two cents 02
For a sum exceeding one hundred dollars, five
cents 05
Certificate of any other description than those spe
cited, five cents 05
CHARTER-PARTY.—Contract or agreement for the
charter of any ship or vessel, or steamer, or any
letter, memorandum, or other writing between
the captain, master, or owner, or person acting
as agent of any ship or vessel, or steamer, and
any other person or persons for or relating to
the charter of ench ship or vessel, or steamer,
or any - renewal or transfer thereof, if the re
gistered tonnage of such ship or vessel, or
steamer, does not exceed one hundred and fifty
tons, one dollar 1 00
Exceed - mg ono hundred and fifty tons, and not
exceeding three hulidred tons, three dollars...) 300
Exceeding three hundred tons,and not exceeding
six hundred tons, five dollar - 5 CO
Exceeding six hundred tons, ten dollars.. 10 00
CONTRACT. —Broker's nOte,ormemorandum of sale
of any goods or merchandise, stocks, bonds, ex
change, note, of hand, real estate, or property
of any kind or description issued by brokers or
persons acting as such, for each note or memo
randum of sale, ten cents 10
CONStYANCE.—Deed, instrument, or writing,
whereby any lands, tenements, or other realty
sold shall be granted, assigned, transferred, or
otherwise conveyed to, or vested in, the pur
chaser or purchasers, or any other person or,
persons by his, her, or their direction, when.
the consideration or value does not exceed five
hundred dollars, fifty cents 50
When the consideration exceeds five hundrpddol
lars and does not exceed one thousand dollars,
one 'dollar 1 00
And for every additional live hundred dollars, or
fractional part thereof, in excess of one thou
sand dollars, fifty cents. 50
ENTRY of any goods,-wares, or merchandise at
any custom house, either for consumption or
warehousing, not exceeding one hundred del-:
laws in value, twenty- five cents 25
Exceeding one hundred dollars, and not exceed
ing five hundred dollars in value, fifty cents.. 60
Exceeding five hundred dollars in value, one eel
lar 100.
ENTRY for the withdrawal of any goods or mew.
chandise from bonded warehouse, fifty. cents—. 50
IllsnitalicE, (LlFE.)—Policy of insurance, or other
instrument, by whatever name the same shall
be called, whereby any insurance shall be made
upon any life or lives—
When the amount insured shall not exceed one
thousand dollars, twenty-five cents 25
Exceeding one thousand and not exceeding five
thousand dollars, fifty cents 50 I
Exceeding five thousand dollars, one dollar ' 100
Irisultartoe, ( . 31Anixe, INLAND, AND Fins.)—Each.
policy of insurance or other instrument, by
whatever name the same shall be called, by
which insurance shallbe made or renewed upon
property of any description, whether against
}writs by the sea or by fire, or other peril of any
kind, made by any insurance company, or its
agents, or by any other company or Demon, the
premium upon which does not exceed ten dol
lars, ten cents 10
Exceeding ten and not exceeding fifty dollars,
twenty-five cents _ 25
Exceeding fifty dollars, fifty cents 00
Lease, agreement, memorandum, or contract for
the hire, use, or rent of any land, tenement, or
portion thereof, where the rent or rental value
is three hundred dollars per annum or less,fifty
cents 00
Where the rent or rental value exceeds the sum
of three hundred dollars per annum, for each
additional two hundred dollars, or fractional
part thereof in excess of three hundred dollars,
fifty cents 50
Manifest for custom-house entry or clearance of
the cargo of any ship, vessel, or steamer for a
foreign port:
If the registered tonnage of such ship, vessel, or
steamer does not exceed three hundred tons, one
llar 00
Ex d c o eeding three hundred tons, and not exceeding 1
six hundred tons,
three dollars 3 00
Exceeding. six hundred tons, five dollars 0 00
Mortgage of lands, estate, or property, real or
personal, heritable or movable whatsoever,
where the same shall be made as a security for
the payment of any definite and certain sum of
money lent at the time or previously due and
owing or forborne to be paid, being payable;
also any conveyance of any lands, estate, or
property whatsoever, i which' sold or
otherwise converted int money, shall be
intended only as security, and shall be redeem
able before the sale or other disposal thereof,
either by express stipulation or otherwise; or
any personal 'bond givenlas securityfor the pay
ment of any definite or certain sum of money
exceeding one hundred dollars,and not exceed
ing five hundred dollars, fifty cents 60
Exceeding five hundred dollars, and not exceed
ing one thousand dollars, one oller 100
And for every additional five hundred dollars, or
fractional part therea t hi excess Of One thou
sand dollars, fifty cents
Provided, That upon each and every assign
ment or transfer of a mortgage, lease, or poli
cy of insursnee,or the renewal or continuance
of any agreement; contract, or charter, by
letter or otherwise, a stamp duty shall be re
quired and paid equal to that imposed on the
- original instrument.
Passage ticket, by any vessel from a port in the
United States to a foreign port, not exceeding
thirty dollars, fifty cents CO
Exceeding thirty dollars and not exceeding fifty
dollars, one dollar 100
And for every additional fifty dollars, or fractional
part thereof, in excess of fifty dollars, one
dollar 1 00
Power of attorney for the sale or transfer of any
stock, bonde,er scrip, or for the collection of any
dividends or interest thereon,twenty-five cents 25
Power of attorney or proxy for voting at any
election for officers of any incorporated company
or society, except religious, charitable, or lite
rary societies, or public cemeteries, ten cents.. .1 5 :. 10
Power of attorney to receive or collect rent,
twenty-dye cmaS 25
Power of attorney to sell and convey real estate,
or to rent or lease the same, one dollar
1 00
Power of attorney for any other purpose, fifty
cents 60
Probate of will, or - letters of administration:
When the estate and cfects for or in respect of
which such probate or letters of administration
applied for shall be sworn or declared not to
exceed the value of two thousand dollars, one
dollar - • • • - 1 00
Exceeding two thousand dollars; for every addi
tional thoueatel dollate, or fractional part
thereof, in excess of two thousand dollars, fifty
cents 00
Tritest.—Upon the protest of every note, hill of
exchange, acceptance, cheek or draft, or any
marine protest, whether protested by a notary
public or by any talle.a. officer who may be au
thorized by the law of any State or States to
make such protest, twenty-five cents 25
Receipts for the, payment of any sum of money,
or for the payment of any debt due, not being
for the May a. aution of any mortgage orjudg
meet or ree of any court, and : receipt for
the delivery of any property, two cents... . . .... 02
Warehouse receipt for not exceeding fifty barrels
of flour held in storage in any public or private
warehouse or yard, five cents 05
Exceeding fifty barrels nun hot exceedingf.one
lmndred barrels, ten cents 10
Exceeding one hundred barrels, for every addi
tional one hundred barrels or fractional part
thereof, ten cents 10
Warehouse receipt for not exceeding fifty bushels
of grain held ill storitge,in any public or private
warehouse or yard, Ore cents oe
Exceeding fifty bushels and not exceeding one
hundred bushels, ten cents 10
Exceeding one hundred bushels, for every addi
-I,i tenl n
li c it e in ts, dretl bushels or fractional part there
, lO
Warehouse receipt for not exceeding fifty barrels
of beef, pork, or bacon, or other salted, cured,
dried, or preserved meats held in storage in any
Public or private warehouse or yard, ten cents. 10
Exceeding fifty barrels and not exceeding one
hundred barrels, twenty cents. 20
Exceeding one hundred barrels, for every addi
tional one lanidred barrels or fractional part
thereof, ten cents -10
Warehouse receipt for not exceeding fifty tierces
of beef, pork, bacon, or other Nulled, cared,
dried, or preserved meats held in storage in any
public or private warehouse or yard, fifty cents. 50
Exceeding fifty tierces and not exceeding one
hundred tierces, one dollar 1 00
Exceeding one hundred tierces. for every addi
tional one .hundred tierces or fractional part
thereof, tatty cents • 50
Warehouse receipt for any goods, merchandise,
or property of any kind. not otherwise provided
for, held out storage in any public or private
wibrehouse or yard, twenty-five cents 25
Lanai. Deere,
Wflit 514k7i gtisivAl rt2c9l4 Ny Nflack
•
TAE PEES ; i 1 I , MAY 7, 1864.
suit is commenced in any court of record. either
law or equity, fifty cent* 50
Where the amount claimed in a 'writ, issued by a
court not of record, is ono hundred dollars or
over, fifty cents 50
Upon every confession of judgment, or cOgnovit,
for one hundred dollars or - over (except in those
eases where the tax for the writ of a commence
ment of suit has been paid), fifty coots 50
Writs or other processes on appeals from. justices'
courts or other courts of inferior jurisdiction to • •
a court of record, fifty meta 50
Warrant of distress, when the amount of rent
claimed does not exCood one hundred dollars,
twenty-five cents 25
When the nmount claimed exceeds one hundred
dollars, fifty cents 50
Provided, That no writ, summons, or other
process issued by a nri returnabi oto ajustiee of
the Peace, except as heroinbeforo provided, or
issued in auy criminal or other suits com
menced by the United States or any State,
shall be subject to the payment of stamp du
ties: And provided, further. That the stamp
duties imposed by the foregoing - Schedule Don
manifests, bills of lading, and passage tickets,
shall not apply to steamhaats or other vessels
.
.
plying bi,Ween ports of the United States and
ports nn British North America. ”3!aill -
Affidavits in suits or legal proceedings shalt be
exempt from stamp duty.
Schedule C.
MEDICINE:A OR PREPARATION:3.
For and upon every packet, box, bottle, pot, phial,
or other enclosure, containing any pills, pow
ders, tincturos, troches or lozenges, syrups, cur
dials, bitters, anodynes, tonics, plasters, lini
ments, salves, ointments, pastes, drops, waters,
essences, spirits, oils, or other medicinal prepara
tions or composition whatsoever, made and sold,
or removed for consumption and sale, by any
Person or persons whatever. wherein the person
making or preparing the same has, or claims to
have, any private formula or occult secret or art
for the making or preparing the same, or has, or
claims to have, any exclusive right or title to
the making or preparing the same, or which are •
prepared, uttered. vended. or otnoseil for sale
under any letters patent, or held out or recom
'mended to the public by the makers, venders,
or proprietors thereof as proprietary medicines,
or as remedies or specifies for any disease,
diseases, or affections whatever affecting the
-human or animal body, as follows: 'where such
Packet, box, bottle, pot, phial, or other en
closure, with its contents, shall not exceed, at
the retail price or value, the sum of tweuty
five cents, one cent 01
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of twenty-five cents,
and not exceed the retail price or value of fifty
cents, two . cents 02
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of fifty cents, and shau
not exceed the retail price or value of seventy
live cents, three cents 03
Where such packet, box, bottle, not, phial, or
other enclosure , with its contents, shall ox- "
coed the retail price or value of seventy-five •
cents, and shall not exceed the retail price or -
value of one dollar, four cents
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of olio dollar, or ti of
and eVor'3' 99.,`" .!!!!t. "I' Part
over and above - the one dohar. , ,as before men
tioned. au additional two condi 02
Perfumery, Cosmetics, Photographs,
Matches, and Cards.
For and upon every packet, box, bottle, pot,
phial, or other enclosure, containing any es
sence, extract, toilet, water, cosmetic, hair oil,
pomade, liair-dressing, hair restorative, hair
dye, tooth-wash, dentifrice, tooth-paste, aro
matic cachous, or any similar articles, by what
soever name the same heretofore have been,
flow ale, or may hereafter be called, known,
or distinguished, used or applied, or to be used
or applied as perfumes or applications to the
hair, mouth, or skin, made, prepared, and sold
or removed for consumption and sale in the
United States, where such packet, box, bottle,
pot, phial or other enclosure, with its con
tents, shalt not exceed, at the retail price or
value, the sum of twenty-five cents, one cent.. •01
Where such packet, box. bottle. Pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of twenty-five cents,
and shall not exceed the retail price or value of
fifty cents, two cents 02
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall ex
ceed the retail price or value of fifty cents, and •
shall not exceed the retail price or value f se
venty-five cents, three cents 03
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of seventy-fire Conic,
and shall not exceed the retail price or value of
one dollar, four cents 04
Where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall exceed
the retail price or value of ono dollar, for each •
and every fifty cents or fractional part thereof
over and above the one stellar, as before men
tioned, an additional two cents 02
Friction matches, or Lucifer matches, or other ar
ticles made in part of wood, and used for like
purposes, in parcels or packages containing one
hundred matches or less, for each parcel or pack
age, one cent 01
When in parcels or packages containing more th'an
one hundred and not more than two hundred
matches, for each parcel or package, two cents.. 02
And for every additional one hundred matches or
fractional part thereof, one cent 01
For all Clgltr lights, wax tapers, or matches, made
without the use of sulphur, double the rates
herein imposed upon friction or* lucifer matches:
Provided, That so far as this act relates to friction
or limiter matches made in part of wood or to
cigar lights, wax tapers or matches made with
out the use of sulphur, the same shall not take
effect until the first day of July, eighteen hun
dred and sixty-four.
Photographs, ambrotypes, daguerreotypes, or any
sun pictures, upon each and every picture of
which the retail price shall not exceed twenty
five cents, two eents 2
Exceeding the retail price of twenty-five cents, and
not exceeding the sum of fifty cents, three cents. 3
Exceeding the retail price of fifty cents, and not
exceeding one dollar, five cents 5
Exceeding the retail price of one dollar, for every
additional dollar or fractional part thereof, flue
cents 6
PLAYING CARDS. —For and upon every pack of
whatever number, when the retail price per pack
does not exceed eighteen cents, five cents 5
Exceeding the retail price of eighteen cents, and
not exceeding twenty-five cents per pack, ten
cents 10
Exceeding the retail price of twenty-flve, and not
exceeding fifty cents per pack, fifteen cents 15
Exceeding the retail price of. fifty cents, and not
exceeding one dollar per pack, thirty cents 30
Exceeding the retail price of one dollar for every
additional fifty cents, or fractional part thereof,
in excess of one dollar, twenty cents 20
Allowance and Drawback.
Sec. 171. And be it further enacted, That from and
after the date on 'which this act takes effect there shall
be an allowance or drawback on all articles on which
any internal duty or tax shall have been paid, except
raw or unmanufactured cotton, refined coal oil, naptha,
benzine or benzole, distilled spirits, manufactured to
bacco, snuff, and cigars of all descriptions, equal in
amount to the duty or tax paid thereon, and no more,
when exported, the evidence that any such duty or 'tax
has been paid to be furnished to the satiefaction of the
Commissioner of Internal Revenue by such person br
Persons as shall claim the allowance or drawback, and
the amount to be ascertained under such regulations as
shall, from time to time, be prescribed by the Commis
missioner of Internal Revenue, under the direction of
the Secretary of the Treasury, and the same" shall be
Paid by the warrant of the Secretary of the Treasury on
the Treasurer of the United States, out of any money
arising from internal duties not otherwise appropriated:
Provided, That no allowance or drawback shall be
made or had for any amount claimed or due less than
ten dollars, anything in this act to the contrary not
withstanding; And provided, further, That any certi
ficate of drawback for goods exported, issued in pursu
ance of the provisions of law, may, under such regula
tions as maybe prescribed by the Secretary of the Trea
sury, be received by the collector or his deputy in pay!
ment of duties tinder this act. And the Secretary of the
Treasury may make such regulations with regard to the
form of said certificates and the issuing thereof as, in
his judgment, may be necessary: And provided, fur
ther, That in computing the allowance or drawback
upon articles manufactured exclusively of cotton whet
exported, there shall be allowed, in addition to the five
Per centum duty which shall have been paid on such
articles, a drawback of two cents per pound upon such
articles, in all cases where the duty imposed. by law
upon the cotton uped in the manufacture thereof has
been previously paid; the amount of said allowance to
be ascertained in such manner as may be prescribed by
the - Commissioner of Internal Revenue, under the di
rection of the Secretary of the Treasury,
Sec. 172.- And be it further enacted, That if any per
son or persons shall fraudulently claim or seek to ob
tain an allowance or drawback on goods, wares, dr
merchandise on which no internal duty shall have been
paid, or shall fraudulently claim any greater allowance
or drawback than the duty actually paid, as aforesaid,
such person or persons shall forfeit triple the amount
Wrongfully or fraudulently claimed or sought to be ob
tained, or the sum of five hundred dollars, at the elec
tion of the Secretary of the Treasury, to be recovered as
in other cases of forfeiture provided for in the general
provisions of this not. - '
Sec. 173. And be it further enacted,"
That all the pro
visions of the several acts, entitled An act to provide
internal revenue to support the Government and to
pay interest on the public debt," approved July first,
eighteen hundred and. sixty-two, and of an act en
titled "Au act to impose an additional duty on su
gars produced in the United States," approved July
sixteenth, eighteen hundred and sixty-two, and of an
act entitled "An act to amend an act entitled 'An
act to provide internal revenue to support the Govern
mentand to pay interest on the public debt,' " approved.
July first, eighteen hundred and sixty - two, approved
December twenty-five, eighteen hundred and sixty
two, and of an act entitled "An act to amend an enti.
tied ' An act to provide internal revenue to support the
Government and to pay interest on the public debt,' ap
proved July first, eighteen hundred and sixt two, and
Ali Other purposes," approved March 3,1, eighteen - hun
dred and sixty-three, be, and the same are hereby, re
pealed. And that the twenty-fourth and twenty-lifthsec
tione of an act entitled " An act increasing temporarily
the duties on imports, and for other puposes," approved
Julyl4th, eighteen hundred and sixty-two, and the pro
visions of the section second of an act entitled "An act
to prevent and punish frauds upon the revenue,to pro
vide for the more cerkain and speedy collection of claims
in favor of the United States, and for other purposes,
approved March third, eighteen hundred and sixty
three, so far as the same apply to officers of internal re
venue, be also repealed! Provided, That all the provi
nions of said acts shall he in force for levying and col
lecting all taxes already assessed, and of maintaining
and continuing liens, fines, penalties, and forfeitures
already accrued. And for carrying out and completing
all proceedings which have been already commenced in
enforcing such fines, penalties, and forfeitures, or cri
minal proceedings under said acts, and for the pun
ishment of crimes of which any party shall be or
has been - found guilty: And provided, further, That
no office created by the said acts, and continued by this
act, shall be vacated by reason of any provisions herein
contained, but the officers heretofore appointed shall
continue to hold the said offices without reappointment,
and upon the execution of new bonds, or taking anew
the oath of office: And - provided, also, That the said
Commissioner of Internal Revenue, under the direction
of the Secretary of the Treasury, is authorized to make
all such regulations, not otherwise provided for, as
may become 'necessary by reason of the .alteratiOn of
the laws in relation to internal revenue. by virtue of
this act.
' , Sec. 174. And he it further enacted, That on all sales
of ice there shall be paid five per eentum ad valorem.
Sec. 175. And be it further enacted, That the one hun
dred and nineteenth section of an-act entitled "An act
to provide :Inter/MI revenue to support the Government,
fiu to pa y inierea on 'lle , public debt," approved July
first, eighteen hundred and sixty-two, shall remain in
full force.
Sec. 176. And be it further enacted, That the tax levied
in section ninety-three shall not be held to apply to ves
sels propelled exclusively by guile.
Sec. 177. And be it farther enacted, That when any
tax or duty is imposed by law and the mode or time of
assessment or collection is not therein provided, the
same shall be established by regulation of the Secretary
of the Treasury.
Sec. 178. And he it further enacted, That all spirits of
domestic production and held for sale on the first day of
May, eighteen hundred and sixty-four, and upon which
no tax shall have been paid, shall be subject to a duty
of fifty cents per gallon, and all suet, spirits on hand for
sale upon which a prior dutylshall have been paid shall
be subject to a duty of thirty cents per gallon: Pro
vided, That lama fide retail dealers in spirits duly
licensed shall not be taxed on their stock on hand whose
quantity on hand does not exceed two barrels.
Passed the House of Representatives. April 28, 1864.
Attest : EDWARD MoPHERSON, Clerk.
By CLINTON LLOYD, Chief Clerk.
Abolition of the Revenue Board—The Act
Passed by the State Legislature.
An act imposing addigonal taxes for Statepurposes,
and to gbolish the Revenue Board. -
SECTION 1. Be it enacted by the Senate and House of
Representatives of the Commonwealth of Pennsylvania,
in Ceased! Assembly met, and it is hereby enacted by
the authority of the same, That, in addition to the
taxes now imposed by law, hereafter every railroad,
steamboat, canal, slackwa.ter navigation or other
transportation company doing business within this
Commonwealth, Shull, by its president, treasurer,
cashier, or other financial officer, make quarterlyire
turns to the Auditor General, commencing uponthe
Ist day of :rely next. Said returns shall be made with-
In thirty days after the termination of each quarter,
under oath or affirmation, and shall fully and peCti
cularly state the entire number of tons of freight
traffic carried or moved by said companyor corpora
tion during the three months ending on the first
day of that month and said company or corpora
tion owning or managing said railroad, steamboat,
canal, slackwater navigation, or other trans
portation company, shall pay to the State Trea
surer, for the use of the Commonwealth, the
following taxes, to wit t Upon all tonnage car
ried upon or over their respective lines of trans
portatfon to be graduated as follows First, upon
the products of mines, for each ton of two thou
sand pounds, two cents. Second, upon the products
of the forest, on animal or - vegetable food, and all
the other agrieultural products, three cents, .Thirdl
upon merchandise, manufactures, and all other arti
cles, live cents. In all cases where the same freight
is transported over different but continuous lines of
transportation, then the tax hereby imposed shall
be paid by the several corporations carrying the
same, each in proportion to the distance carried, as
may . be adjusted among themselves; the State
Treasurer being and he Is hereby authorized to col
leet the whole of said tax from either of the com
panies carrying the freight, as ho may select: Pro
vidcd, That freight shipped through and over one or
Several lines of transportation shall be chargeable
with but one tax as aforesaid.
Sac. 2. That every private banker and broker,
anti every incorporated and unincorporated bunking
and saving institution, end deposit and trust cam.
pauy ; every gas company, express company, bridge
company, Insurance company, foreign Insurance
company, b uilding and land association ; manufac
turing, mechanical, mining, and quarrying, core
rail( aI d w i g 45 h Fc YigilL'auPti gad (igreAuttoits.
STATE TAXATION.
doing business in this Commonwealth, except those
specified in the first section of this act, not paying a
tax to the State upon dividends under existing laws,
shall annually, upon the first day of November of
each year, make a report to the Auditor General,
under oath or affirmation, setting forth the amount
of net earnings or income received by said individu
als or corporations from all sources during the pre
coding year ; and upon such net earnings or income
the said individuals or corporation, as the case may
be, shall pay to the treasurer, for the use of the
State, within sixty days thereafter, three per centum
upon such annual net earnings or income, in addition
to the taxes now imposed by existing laws : Provided,
That institutions, individuals, or corporations pay
ing under this section are not to be also taxed under
the not of the sixteenth of May, one thousand eight
hundred and sixty-one, relative to private bank
ers and brokers, and the act of the ninth of April,
A. D. 1856, and first of May, A. D. ism, except so
far as the licenses therein required relative to
foreign insurance companies: Provided further,
That any corporation which has failed to make re
turns to the Commonwealth, as reported by the act
of April 21st, A. D. ISIS, entitled an act for the
better securing to the Commonwealth the payment
of taxes duo by Incorporated companies, may make
such return within sixty days after the passage of
this act, any law to the contrary notwithstanding;
and all delinquent companies failing or refusing to
make itilleeturns and payment to the State, as re
quired by the general laws of this Commonwealth
in relation thereto, shall have all their rights and
privileges declared forfeited by proclamation from
the Governor.
SEC. 3. That every president, treasurer, cashier,
or other officer of any company incorporated, or that
may hereafter be incorporated, which pays interest
to its depositors, bondholders, or other creditors,
upona
e which, a by the ed , shall , tefo
C re om a in ym on o w n e th,
t a of the
same, retain from said depositors, r,ondholders, or
creditors the amount of State tax imposed by exist
ing laws, and shall pay over the same to the State
Treasurer; and that, all the laws regulating the
mode of such payment in regard to treasurersof
counties, cities, and boroughs, be and the same are
hereby extended to the financial officers thereof ;
and they are hereby required to collect and pay over
the taxes duo to the State on such payment of inte
rest, as provided in this section, to be dortO by offi
cers of incorporated companies ; and in case of any
officer neglecting or refusing to retain the same, he
Shall become personally liable for the amount.
Site. 4. That the treasurer of each !county and
city, the burgess, or other chief officer of each incor
porated district or borough of this Commonwealth,
within ninety days after the passage of this act,
ellen make return, under oath or affirmation, to the
Auditor General, of the amount of scrip, bonds, or
certificates of indebtedness outstanding by said
county, city:, district, borough, or incorporation, as
the same existed on the first day of January, one
thousand eight hundred and sixty-four, and of each
succeeding s•car thereafter, together with the rates
Of interest thereon at each of those poiriods, under
the penalty' of five thousand dollars, the amount to
he Settled by the Auditor. General, and the amount
thereof sued for and collected as debts due by default
ing public officers are collected : Provided, That on
the receipt of said returns the Auditor General Shall
proceed to settle the accounts of each county, city,
and borough with the Commonwealth, fix the State
tax due and unpaid, and transmit notice of the
amount by mail to officers making said returns ; and
if the amount so found due shall not be paid within
sixty days, the Attorney General shall sue and col
ket the same, with interest from the date of such
settlement; and hereafter it shall be the duty of
the treasurer of every county; city, borough, and
incorporated district in this Commonwealth to de
duct the said State tax, or dividend, on payment of
any interest on debts due by the county, city, bo
rough, or incorporated district, and pay the same
over to the State Treasurer within thirty days after
the said interest or dividend has fallen duo.
Svc. 5. That in ease any officers of any corpora
tion, or any person or persons required by this act
to make return under oath or affirmation, shall
falsely make such return, he or they shall, on con
viction thereof, be held guilty of perjury; and in
ease he or they neglect and refuse to make any re
turn required by this act, he or they shall be liable
to the Commonwealth for a penalty of five thou
sand dollars for every such neglect, to be sued for
as other penalties now are ; and if the said corpora
tion, or company, upon notice given, persists in its
refusal to make return and pay over the tax hereby
imposed, it shall be liable to an additional tax of
one per centum upon the amount of the gross re
ceipts ; and that the Auditor General and State
Treasurer, or any/agent appointed by them, are
hereby authorized to examine the books and papers
of any corporation, company ) individual, or indi
viduals, to verify the accuracy of any return made
to them, or either of them.
SEC. 6. That every incorporatikl company whose
lines extend into any other . States, and every cor
poration created under the laws of any other State,
and holding and enjoying any franchises, operty,
railroad., canal work, or privilege whatsoever
within this State, shall make the same returns in
regard to the tonnage of such portions of their lines
as lie within this State as if the whole was within •
and if any president, treasurer, or other financial
officer required to make returns shall, after demand,
for thirty days still neglect and refuse to make the
returns or pay over the amount of such tax, the
same shall be handed over to the Attorney General,
who shall forthwith institute proceedings to annul
the corporate franchises of such company or corpora
tion within this State.
SEC. 7. That so much of the forty-second section of
the act approved the twenty-ninth day of April, one
thousand eight hundred and forty-four, as provides
for the abatement of five per centum on the amount
of State taxes paid fifteen days prior to the first of
September, in any year, be and the same is hereby
repealed ; and hereafter it shall be the duty of the
Auditor General to add five per eentum penalty to
each county, on all State taxes remaining un
paid on the first day of August, one thousand eight
hundred and sixty-five, and of each year there
after, which shall be charged in the duplicate
against each delinquent taxpayer in arrears on
and after said day. That in addition to the taxes
already imposed -by law, all persons appointed
to an office by the Governor, or elected under
the provision of any law of this Commonwealth, the
gross receipts of whose office shall exceed six hun
dred dollars, and not exceed twelve hundred dol
lars, shall pay into the treasury of the State a tax
of one per centum ; and on all amounts over twelve
hundred dollars, and not exceeding twenty-five hun
dred dollars, five per centum annually : Provided,
That the revenue derived from this act shall, so far
as necessary, be first applieable to the payment of
the ordinary expenses of Government ; and the resi
due not needed for such purposes shall be trans
ferred to the sinking fund, us directed by the act of
the twenty-second of April, one thousand eight hun
dred and fifty-eight.
SEC. 8. That so much of the act to reduce the
State debt and incorporate the Pennsylvania Rail
road Company, approved twenty-ninth day of April,
one thousand eight hundred and forty-four, and the
several supplements thereto, requiring the appointf
went of revenue commissioners from the several ju
dicial districts !of the State, be and the same are
hereby repealed 5 and that all the powers granted to
the said board, and the duties enjoined thereupon,
shall hereafter be vested in a State board, to consist
of the Auditor General, the State Treasurer, and
the Secretary of the Commonwealth ; and that all
acts of Assembly inconsistent with the provisloias of
this act be, and the same are herebyrenealed.
HENRY C. Yoms,rsorr,
Speaker of the Rouse of Representatives. •
JOHN PENNEY,
Speaker of the Senate.
Approved the 30th day of April, A. D. 1864.
A. G. CURTIN.
CEMENT.
G REAT DISCOVERY!
USEFUL AND VALUABLE
HILTON'S
INSOLUBLE CEMENT!
Is of more general practical utility
than any invention now before the
public. It has been thoroughly
tested during the last two years by
practiced men
all , and
be onounced by
to pr
ELTERIOR TO ARTY
Adhesive Preparation known.
Applicable to the
Useful Arts.
A New Thing.
HILTON'S INSOLUBLE CEMENT
Is a new thing,.and the result of
yearg of gtudy its combination _is
ON SCIENTIIIC PRINCIPLES,
And under no circumstances or
change of temperature will it be
come corrupt or emit any offensive
smell.
Its Combination
BOOT AND SHOE
Manufacturers, using Machines,
will find it the best article known.
for. Cementing the. Channels, as it
works without delay, te not affected
by any change of temperature.
JEWELERS
Will find it suflicieutlyadhesive . for
their use, as has been proved.
IT IS ESPECIALLY ADAPTED
TO LEATHER,
Boot and Shoe
Manufacturere
Jewelers
And we claim as an especial merit
that it sticks Patches and Linings
to Boots and Shoes sufficiently
strong without stitching.
Familiee
LIQUID CEMENT
Rutslit that Is a sure thing for
mending
FURNITURE
citoOirnitAr.
TOYS
BONE,
IVORY,
And articles of Household use.
. REMEMBER,
Hilton's ipsoluble Cement
le in a liquid form, and as easily
applied as paste.
It is a Liquid
Remember
HILTON'S INSOLUBLE CEMENT
Is insoluble In water or oil.
HILTON'S INSOLUBLE CEMENT
Adheres oily substances
Supplied in Family or Manufactu
rers Packages from 2 ounces to 100
the,
HILTON BROS. & CO.,
Proprietors,
PROVIDENCE, R. I.
AGENTB IN PitILAD2I,PIITA--
LAING & MAGINNIS,
No. 30 North THIRD Bt.
JOSEPH GODFREY & CO..
No. RS North FOURPLI St.
Je2s-trabsly
6 6 HER MAJESTY" CHAMPAGNE.
- THE ROYAL WINE OF ENGLAND.
A limited quantity of this superior Wine has been se
cured for the undersigned, and the first shipment of 50
eases has arrived by the steamship Olympus, direct
from the cellars of the well-known house of
MESSRS. DE VENOGE & CO.,
at Epernay, Franca. The present invoice will be intro
duced into this market at the very low price of
TWENTY DOLLARS nit CASE OF QUARTS,
payable in currency,which is much below its first cost.
The superior quality of this Wine is guaranteed,andit
is offered with confidence of its approval by connols
neurg. -
Orders for one or more caws may be addressed,by let
ter or otherwise, to the undersigned,
WM. HENRY WARD, Wine and Fruit Dealer,
No. 7 BROAD Street, near Wall,
NEW YORK.
IMPORTERS OF
WINES AND LIQUORS,
LAUMAN SALLADE 2
No. 128• SOUTH NINTH STREET,
Between Chestnut and Walnut, Philadelphia , .
G. M. LAUMAN,
A, M, BALLADE.
TAPER WAREHOUSE.
F.A.RE,FLE, & Co.,
mo MINOR STREET.
Manufacturers of ROLL WRAPPERS, DOUBLE and
SINGLE MEDIUM, CAP, and CROWN MANILLA, on
hand, or
,made to order.
Highest price paid for rope in large or small quanti
ties. fete-8m
B. J. WILLIAMS,
No. 10 North SlXTllStreet,
Manufacturer o f
BLINDSVENiTIAN
AND
WINDOW SHADES.
Sir The largest and tinest.nagortment In the city, at
the lowest prices.
. Repairing attended to promptly.
§my §/umiao suade au4 imtsl4l4, ~rZ last
DISCOVERY
IT IS THE ONLY
MININ r CO 1.
66 PENNSYLVANIA
GOLD MINING
00M.PANY,"
BLACK HAWS POINT, near Central. City, GiUlu. Co..
COLORADO TERRITORY
Incorporated br the State of Pannorlrania, 1861,
CAPITAL, $1,000,000.
100,000 Mares
subscription $6 per share . to Original Subscribera
r The Booke for SubscriptiOn to the Stock of this Compa
ny aro now open at the epee of the undersigned, and an
opportunity is offered to the public to subscribe for a
limited number of Shares.
The property is in the richest developed part of the
Gold Regions of Colorado, and consists of right in fee on
the following developed Lodes:
Fisk, Gunnell, Hugher, Calhoun, Gregory,
and Simmons.
These Lodes are known to be rich in Gold Quartz, and
are now ready for machinery, which will be Placed at
the earliest possible date', and of the most improved
kind, under the charge of a competent superintendent.
aided by the services of
JOHN ARMOR, ESQ., .
Whose interest is identified with the Company, and who
is well known in New York, Philadelphia, and through
out the West as a man of high characteraud ability,and
a resident of Colorado.
Also, claims on the following undeveloped Lodes
Fernand, Novembago, Gilead, Termont,
Hoosier, Romantic, Keystone, Ket
• tie-Drum, anti Warsaw.
These are all valuable locationa. Reference is made
to Reports, that can be found in our office, of Oen. FITZ
JOHN PORTER and Prof. E. N. RENT, New York As
say Office, who were sent to Colorado to examine and
report upon this property, and also letters from Dr.
JUDD, of the firm of Lee, Judd, & Lee, and others.
The Company have also a valuable Mill Site.with an
abundance of water. They reserve the sum of
0147,000 FOR WORKING- CAPITAL,
Which is an ample fond for the most approved ma
chinery, and the best character of superintendence and
labor.
The prospect of profits in Gold, based upon the calcu
lation of intelligent citizens of Colorado, is set forth. in
the prospectus at our aloe, where the publie are invited
to call and examine the evidences of its value.
WITHERS & PETERSON,
BANKERS, No. 39 South THIRD Street
The Company is organized as follows:
DAVID STUART, President
DIRECTORS.
(Evan Morris,Philadelphia. W. P. Hacker, Philada.
A. W. Adolph, do. John G. Wallis; do.
Richard Peterson, do. Lewis C. CassidY, do.
Wm. H. Rumen, N. Y. J. Armor, Central City, Col.
•—•,.:
- COUNSEL. --
Platt, Gerard, & Buckley, I
Wakeley & Reed, Central
New York. City, Colorado.
WM. P. HACKER, Sanatory and Treaenrer.
PHILADELPHIA, April 19, 1864
BLACK HAWK
GOLD MINING- COM:PANX.
MINES—BOBTAIL, GREGORY, &a.,
LODES—GILPIN CO., COLORADO
CAPITAL, 50,000 SHARES 41100 EACH.
TRUSTEES.
F. H. JUDD, New York.
W. L. LEE, Colorado.
ANTHONY /LEMONS, New York.
GEORGE BLISS, .111.. New York.
J. E. WILLIAMS. New York.
J. HALL PLEASANTS Baltimore.
LEONARD SWETT, Washington.
CARLOS PIERCE, Boston.
President—F. H. JUDD.
Vice President—W. L: LEE.
Treasurer—WAlTEß E. LAWTON.
Secretary—D. LITTLEJOHN.
Counsel—JOHN S. WOODWARD.
General Director—MYLO LEE.
OFFICE, No. 25 CLIFF STREET, NEW YORK.
aplB-lm
INSURANCE.
INSURE YOUR LIFE
IN YOUR OWN HOME COMPANY,
AMERICAN,
OF PHILADELPHIA,
S. F. corner Fourth and Walnut Streets.
Insurers in this Company have the additional traaran-
$250,000
CAPITAL STOCK all paid up .IN CASH, which, to- .
gether with. CASH ASSETS, now on hand; amount to
°Tat
$BOO,OOO.
INCOME FOR THE YEAR 1863 OVER
$200,000.
LOSSES PAID DURING THE YEAR AMOUNTING TO
OVER
6 2,0 0 0.
DIVIDENDS MADE ANNUALLY, thug aiding the in
sured to pay Premiums.
The last DIVIDEND on all Mutual Policies In force
December 81, 1863, was
FIFTY PER CENT.
Of the amount of PREMIUMS received during the year.
Its TRUSTEES are well-known citizens in our midst,
entitling it to moreconsideration than those whose
managers reside in distant cities.
Alexander Whilldiu, William J. Howard,
J. Edgar Thomson. Samuel T. Bodine,
George Nugent., Sohn Aikman,
James Pollock, Charles P. Fleatlitt,
Albert C. RoDerts, Hon. Joseph Allison,
P. B: Mingle, Isaac Haziehurst.
Samuel Work,
ALEX. WHILLDIN, President
SAMUEL WORK, Vice President.
JOHN S. WILSON, Sec. and Treas.
MUTUAL FIRE INSURANCE CO.
. OF PHILADELPHIA.
OFFICE, No. 5 SOUTH FIFTH STREET
CHARTER PERPETUAL.
MUTUAL SYSTEM EXCLUSIVELY,
DU/P.ol'ons FOR 1664.
Caleb Clothier, William P. Reeder,
James Smedley, Joseph Chapman,
Thomas Mather, Joseph W. Moore,
T. Ellwood Vliapnias/ tionesiv AIEtIOITI
sinieon Matlack, Wilson M. Jenkins , .
Aaron W. Baskin, Lukens Webster.
CALEB CLOTHIER, President.
JAMES SMEDLEY, Vice President.
THOMAS HATERS, Treasurer.
T. ELLWOOD CHAPMAN, kiecretary, apM-lin
VANE INSURANCE COMPANY,
No. 406 CHESTNUT STREET,
PHILADELPHIA.
FIRE AND INLAND INSURANCE.
IHILBOYOIn.
Francis N. Buck, John W. Everman,
Charles Richardson, Robert B. Potter,
Henry Lewis, i John Kessler, Jr.,
\V--Davis, E. D. Woodruff,
P. S. Justi ,ce Charles Stetter,
Oeorge A. West. Joseph D. Ellis.
FRANCIS N. BUCK, President.
CHAS. RICHARDSON, Vice President,
W. I. BLANenAnn, Secretary. jal4-tr
INSITRA.NCt COMPANY OP THE
STATE OF PENNSYLVANIA.—OFFICE Noo 4 and
G EXCHANGE BUILDINGS, North gide ot' WALNUT
street, between DOCK and THIRD Streetn, Philadelphia.
INCORPORATED C I A N P ATCIIhRTER PERPETUAL,
— PROPERTIES OP THE COMPANY; FEBRUARY I,
1861,541.1,829.67.
MARINE, FIRE, AND INLAND TRANSPORTATION
INSURANCE.
DIRECT,PHS. -
Henry D. Sherrerd, Tobias Wagner,
Charles Macalester, Thomas B. Wattson,
William S. Smith, Henry G. Freeman,
William H. white, Charles S. Lewis,
George H. Stuart, George C. Carson, '
Samuel Grant, Jr. Edward c. Knight,
John B. Austin.
HENRY D. SHEERERD, President.
WILLIAM HARPED, Secretary. noIS-tf
AMERICAN EIRE INSURANCE
-LA- COMPANY. Incorporated 1810. CHARTER PER
PETUAL. No. 310 WALNUT Street, above Third,
Philadelphia. _
Having a large paid-up Capital Stock and Surplus In
vested in sound and available Securities, continues to
insure on Dwellings, Stores, Furniture, Merchandise
Vessels in port and their Cargoes, and other_Personal
Property. All losses liberally and promptly adjusted.
DIRECTORS.
" • James R. Campbell,
Edmund G. Didn't,
Charles W. Poultney,
Israel Morris.
Thomna R. Marta.
John Welch.
Samuel C. Morton,
Patrick Brady.
John T. Low s.
THOM
4JJG. L. Ggikii-gQ#P4
SW per Share
ap2B-thstu6t.
AS R. hiARIS; PrO9ident.
'houttirvs. fq•44-tk
rnorosALS.
OFFICE ARMY CLOTHING AND
EQUIPAGE, TWELFTH and GIRARD Streets.
will he
Chia 186.1.-
SEALED PROPOSALS will he rocoived at office
until 12 o'clock M. on TUESDAY, the 10th inst. , for sup
plying the Schuylkill Arsenal with the following ar
ticles: .
for baling lron,lt o. urrmu
HOOP Iron, No. 20, wire gauge, to large atiantitiee,
for baling purposes.
Buckles, or Malleable Strap, in large quantities, for
baling purpoßes.
Axe Slings, army standard.
Pick-axes. do.
.
Camp Colors, do.
Bidders mnst state in their proposals the. price, which
must be given in writing. as well ash: figures; aloe, the
quantity bid for, and time of delivery.
Bids from defaulting contractors will not he received.
Blank fortes for 'proposals can be had upon aPpli,
cation at thi.4 office_
Proposals must be endorsed "Proposals for Army
Supplies." stating the particular article hid for.
G. H. CROSMAN,
myd Assistant Quartermaster General.
-- - •
I,O3O ARTILLERY HORSES WANT
ED AT ONCE.
CHIEF QIIARTERMASTEIt'a OFFICE,
DEPOT OF WASHINGTON,
WASITTNCITON, D. C., April 11th, 1561.
1,000 HORSES, suitable for Artillery service, will be
pnrehasetif at this depot by the undersigned, in open
market, from date until MAY llth, 1801, in lots Of Ito
50, at one hundred and seventy dollars (170) per animal,
each animal to he subjected to the usual Government
inspection before being accepted.
Bones to ho delivered to and inspected by Capt. C. H.
Tompkins, A. R. M. U. S. A., corner of Twenty-second
and GI streets, Washington. D. C. .
D. TT. RUCKER,
Brig. Gen. and Chief Rnartrirmaster,
Depot of Washington. D. 'C
PROPOSALS FOR LUMBER
CHIEF QUARTF.RMAXTEE'S OFFICE,
' DEPOT OP. WA ,, IIINOTON t
WA.MTINOTON, D. C., May 4, 1844.
SEALED PROPOSALS will hr. received at this office
until FRIDAY, May PI, IRB4, at 12. o'clock, M. for de
livery at this depot of ono million (1,000,0001 feet of
lumber, of the following kind and description, viz:
6120,001) feet 4-4, or 1 Inch. White Pine Common
25,000 feet 6-4, or ln inch White Pine Common Cul
-1112.1e5100 feet 4-4, or 1 inch White Pine Soiecte.
. .
iiiVoo feet 4.4. or I inch White Pine Flooring (Tongued
and Grooved.)
)
100,000 foot 3x4 Hemlock Scantling, 16 feet long.
00,000 feet 3)(4 Hemlock Scantling., 12 feet long.
25,000 feet 4x6 White Pine Timber, assorted lengths..
All of the above described to be good merchantable
Lumber, subject to the inspection of an inspector ap
pointed on the part of the Government.
All of the lumber to be delivered within twenty-five
Theays from date of contract.
ability of the biddor to fill the contract, should it
be awarded to him, must be guaranteed by two re
aronande persons, whose signatures are to be appended
to the guarantee.
The full name and post office address of each bidder
must be legibly written in the proposal.
Bonds in a sum equal to half of the amount of the con
tract, signed by the contractor- and both of his guaran
tors, will be required of the successful bidder upon
signing the contract.
The right to reject any or all bids that may be deemed
too high is reserved by the Depot Quartermaster.
Proposals must be plainly endorsed on the envelope
" Proposals for Lumber, '' and addressed to the under
signed, D. H. RUCKER,
Brigadier General and Chief Quartermaster,
my - 6-71 Depot of Washington.
POST OFFICE, PHILADELPHIA, PA.,
MATS, 1864.
SEALED PROPOSALS will be received at this office
until 101:o'clock A. M, of MONDAY, the 16th day of May,
for conveying the mails for FOUR YEARS from. July 1,
1864, between the Post Office in this city and the various
railroad depots and steamboat landings of the com
panies conveying the mails to and from said city, to wit:
Between the Post Office and the Kensington Depot of
the Now York lines (distance about 23g' miles); four trips
each way daily. except Sunday. and one trip each way
on Sunday, or more frequently if required.
Between the Post Office and the New York Depot at
Wahmt-street wharf (distance about aumile); nine
trips daily, except Sunday, or more frequently if re
quired. •
Between the Post Office and the Baltimore Depot at
Broad street and Washington avenue (distance about
2 miles); three trips each way daily, except Sunday,
or more frequently if required.
Between the Post Office and the Pennsylvania Central
Depot at Eleventh and Market streets (dmtance about 3 , 1"
a mile); nine trips daily, except Sunday, a nd four trips
on Sunday, or more frequentlf if required.
Between the Post Office and he West Chester and Ox
ford Depot at Thirty-first and Market streets (distance
about 2 miles); five trips daily, except Sunday, or
more frequently if required. •
Between the Post Office and the. Norristown Depot at
Ninth and Green streets (distance about 1 mile); one
trip each way daily, except Sunday, or more frequently
if required.
Between the Post Office and the North Pennsylvania
Depot at Third and Master streets (distance about 2
miles); three trips each way daily, except Sunday, or
more frequently if required.
Between the Post Office and the %Pennsylvania Central
outer Depot at Thirty-first and Market streets (distance
about 2 miles); two trips each way daily, except Sun
day, and on Sunday three trips, or more frequently if
required.
Between the Post . Office and the Reading and Potts
ville Depot at Thirteenth and Callewhill streets (dis
tance about 1)1 miles); five trips daily, except Sunday,
and one trip on Sunday, or. more frequently if required.
Between the Post Office and the Camden and Atlantic
Depot at Vine-street wharf (distance about ( of a mile);
ells trip each way daily. except Sunday, and as extra
trip each way daily during the summer season, or more
frequently if required.
Between the Post Office and the Navy Yard (distance
about 2 miles); as often as may be required.
The mails to be conveyed in 'wagons of sufficient ca
pacity to carry the entire mail at each trip, with snit
, able canvas covers with the necessary straps and
buckles, and a falling tail-board, secured by a spring
catch, similar to the Adams Express Co. wagons, and
be in all respects subject to the approval of the Post
master at Philadelphia.
Per any increase in the service a pro rata increase in
Pay will be allowed, and for any decrease or discon
tinuance of service a pro rata reduction in compensation
will be made.
The trips, and time to be made, to be at house desig
nated by the Postmaster at Philadelphia.
Proposals must be accompanied by a guaranty from
two responsible citizens as to the ability of the bidder to
perform the service satisfactorily if accepted by the
Postmaster General.
The accepted bidder must be prepared to commence
service on July 1., 11361, without fail.
By order of
MONTGOMERY BLAIR,
Postmaster General.
C. A. WALBORN,
my3-10t Postmaster, Philadelphia.
drIFFICE DEPOT COMMISSARY OF
"•-••
SUBSISTENCE,WASTITNTITON D. C.. April 27, 1864.
PROPOSALS FOR - FLOUR.—Sealed Proposals are in
vited until the 10th of May, at 12 o'clock M., for fur
nishing the SUBSISTENCE DEPARTMENT with
EIGHT THOUSAND (8,000) BARRELS. OF F I WUR.
The Proposals 'will be for what is known at Depot
as Nos. 1,2, and 8, and bids will be entertains or any
' quantity less than the whole.
Bids must be in duplicate, and for each grade on sena
-rate sheets of paper.
The Flour to be fresh ground, and delivered in new
oak barrels, head lined. .
The delivery of the Floor to e6bitilATICA within five
days from the opening of the bids, and in such quanti
ties, daily, as the Government may direct; delivered
at the Government warehouse in Georgetown, at the
wharves or railroad depot in Washington, D. C.
The delivery of all Flour awarded to be completed
within twenty - days from the opening of the bids.
Payment will be made in certificates of indebtedness,
or such other funds as the Government may have for
disbursement. -
The usual Government inspection will be made just
before the Flour is received, and none will be accepted
which is not fresh ground.
An oath of allegiance must accompany the bid of each
bidder who has not the oath on file in this office, and no
bid will be entertained from parties who have Previ
ously failed to comply with their bids, or from bidders
not present to respond.
Government reserves the right to reject any bid, for
any cause. Bids to be addressed to the undersigned, at
No. 253 Street, endorsed " Proposals for Flour. "
ap2S-10t - S. C. GREENE, Capt. and C. S. V.
P ROPOSALS WHITE PINE
sEurTGLEs.
Ciiu s' QUARTB2MA9TER'S OFFICE,
DEPOT OF WASH/14'01 . 0N
• WASHINGTON, D. C. 4 April 22, 1k4..
SEALED PROPOSALS will be received at this office
'until TUESDAY, May 10, 1864, at 12 o'clock M. for the
delivery at this depot of the following amounts of Shin-
Lr !O e'i n e : million (1,060,000) No. 1 19-inch white pine Shin
gles, (sawed clear.)
The shingles to be made from good material, to be
subjected to a rigid inspection before being received.,
and the whole amount contracted for to be delivered
within thirty (20) days from signing of contract.
Bonds in a sum equal to half of the amount of the
contracts will be required of the successful bidder or
bidders.
•Bids received 'for two hundred and fifty thousand
(250,000) shingles or more,
Samples of the shingles proposed for Will be required
of each bidder.
Proposals must be plainly endorsed "Proposals for
White Pine Shingles, and addressed to the under
signed. D. H. RUCKER,
Brigadier General and Chief Quartermaster,
6,P25-tmy7 Depot of Washington, D. C.
PROPOSALS FOR FORAGE.
CHIEF QUARTERMASTER'S OFFICE.
WASHINGTON DEPOT, December 8. lan
SEALED PROPOSALS are invited by the undersigned
for supplying the tr. S. Quartermaster's Department,
at Washington, D. C., Baltimore, Md., Alexandria,
and Fort Monroe, Va., or either of these places, With
Hay, Corn, Oats, and Straw.
Bids will be received for the delivery of 5,000 bushels
of corn or oats, and 50 tons of hag or straw, and um.
wards.
Bidders must state at which of the above-named points
they propose to make deliveries, and the rates at which
they will make deliveries thereat. the quantity of each
article proposed to be delivered, the time when said de
liveries shall be commenced, and when to be completed.
The price must be written out in words on the bids.
Corn to be put up in good, stout sacks, of about two
bushels each. Oats In like sacks of about three bush
els each. The sacks to be furnished without extra
charge to the Government. The hay. and straw to be
securely baled,
The particular kind or description of oats, corn, hay,
or straw Proposed to be delivered must be stated in the
proposals.
All the articles offered under the bids herein invited
will be subject to a rigid inspection by the Government
Inspector before being accted. .
Contracts will be awarded from time to time to the
lowest responsible bidder, as the interest of the Govern
ment may require, and payment wilt be made when the
whole amount contracted for shall have been delivered
and accepted. •
The bidder will be required to accompany his propo
sal with a guarantee signed by two responsible persons,
that in case his bid is accepted he or they will, within
ten days thereafter, execute the contract for the name,
with good and sufficient sureties, in a sum equal to the
amount of the contract, to deliver the forage proposed in
conformity with the terms of this advertisement and in
ease the said bidder should fail to enter into the contract
they to make good the difference between the offer of
said bidder and the next lowest responsible bidder, or
the person to whom the contract may be awarded.
The responsibility of the guarantors must be shown
by the official certificate of a U. S. District Attorney,
Collector of Customs, or any other officer under the
United States Government, or responsible person known
to this °thee.
All bidders will be duly notified of the acceptance or
rejection of their proposals.
'The full IMMO and post-office address of each bidder
must be legibly,written in the proposal.
Proposals must be addressed to Brigadier General D.
H. Rucker, Chief Depot Quartermanterh Washington,
D. C., and should be plainly marked, Proposals for
Forage. "
Bonds, in a sum equal to the amount of the contract, -
signed by the contractor and both of his guarantors,
will be required of the successful bidder or bidders upon
singing the contract.
Blank forms of bids, guarantees and bonds may be
obtained upon application PROPOSAL.
• FORM OF
. -
(Town, County, and State,
(Date)
I, the subscriber, do hereby propose to furnish and de
liver to the United Statee, at the Gnartermaatere De•
partment at --, agreeably to the terms of your
advertisement lel/Ring proposals for, forage, dated
Washington Depot, December 8, MS, the following
articles, viz:
bushels of . Corn, in sacks, at Per bushel of 60
petunia.
-- bushels of Oats, in sacks, at per bushel of 82
Pounds.
tons of baled Tiny, at per ton of 2,000 pounds.
tons of baled Straw, at —per ton of 2,000 pounds.
Delivery to commence on or before the day of
18.5 , and to be completed on or before the
day of ---, 186 and pledge myself to enter into a
written contract with the United States, with good and
approved securities, within the space of ten days after
being notified that niy bid has been accepted.
Your obedient servant,
brigadier General D. 11, RUCKER, •
Chief Depot Quartermaster,
Washington, D. C.
GUARANTEE.
We, the undereigned, residents of
, ll the
County of--,
and State of , Yt
jointly and severally, covenant with the United States,
and guarantee, in case the foregoing bid of ho
accepted, that 'he or they will, within ten days after the
acceptance of said bid, execute the contract for the same
with good and sufficient sureties, in a sum equal to the
amount of the contract, to furnish the forage proposed
in conformity to the terms of e a v ertiNetneut dated De.
°ember 8, 1863, under which the bid was made, and, in
case the said shall fail to enter into a contract
as aforesaid, we guarantee to make good the difference
between the offer by the said and the next
lowest responsible bidder, or the person to whom the
contract may be awarded.
Witness: j Given under our bands and seals
this --- day of--, 186 .
[Seal. ]
I hereby certify that, to the beet of my knowledge and
belief, the above-named guarantors are good and still-
Ment as sureties for the amount for winch they offer to
be security.
To be certified by the United States District Attorney,
Collector of Customs, or any other of ocer under the
United States Government, or responsible person knoorn
to this office.
All proposals received under this advertisement will
be opened And examined at this office on Wednesday and
Saturday (of each week, at 12 M. Bidders are respect
fully invited to be present at the emeMne of bids if they
desire. - RUCIZEit,
dell-tf - Brigadier General and quartermaster.
REFRIGERATORS, WATER- 00L
ERS, Ice-Cream Freezers, Washing hiaehines,Car
pet sweepers, Clothee Frames, Folding Camp Chairs,
and a great variety of meal Househol d artiolea. at the
Depot of the "Universal (Corheel) Clothes Wxinger. "
E. L. BURNHAM,
.Manufacturer's Agent.
•
No % South SIXTH Street.
frEgi - ilak Utltifo2l4 Chtitit9,o 114 &lint&
PROPOSALS.
OFFIOE ARMY V CLOTHING A
EQUIPAGE, TWELFTH and GIRARD
PHILADELPHIA, May%i'
SEALED PROPOSALS will be received at
i
until 12 o 'eloek M., on SATUILDA Y, the 7th ni
for
articles supplying the Schuylkill Arsenal with the NI
'
Forage Caps, Army standard.
Staffs for Ambulance Guidons, Army standard.
Common Tent Poles, Army standard.
Canteen Twine. Army standard.
Canteen Webbing, Army standard.
Manilla Tent Line, 6 thread.
Manilla Rope, 4% inch.
Samples.of the above required.
Bidders must state in their proposalatbe
must be given in writiog, as well IS in tiger
Bids from defaulting contractors will not In
Blank forms for proposals can be bad noel,
tion at this office.
Proposals must be endorsed `` Proposals for A,
Supplies," 'Mating the particular article. bid f, C)
G. H. OttOSSaLIN,
A. Q. M. General United States Ar:nv
PROPOSALS WILL BE 11E0E117E6
at the TREASURY DEPARTMENT Office of ri,
Supervising Architect. WASIIIKOTON, !.
M. of the 14th day of May, 1864, for all the fire ar o
glar-proof SAFES and VAULTS required by the T. r
sury Department prior to May 1 1864.
Plans and specifications can be obtained by apm„,
ticu to this office personally or by letter.
Bids to be per superficial foot. including d 1:11 ill
henessitrY fixtures, measured an the outside;
named to cover all charges whatever, except theft: ; ,
and the actual travelling expenses of workmen
place where the Vaults are to be erected.
Sales to be delivered at the Railroad Depot or Si.a n .
boat Wharf, for transportation, in good order an i
dition_, without charge. • -
Locus for the Vaults or Safes will he furnNiflll hp
Department, but must be properly put on by Ur, • •
tractor without charge.
All bids must be accompanied by the bond of t, ,
spOnsible persons iu the sum of five thou Ind
that the bidder will accept and perform the
awar d e d to him; the suflicie Interf the secri
certified to by the Collector of tia/ Revel/noof '
District.
The Department re.rve, the in t e r. to r
the bide it it be considered its eA tr .! d, „.1.
ai-nd 7,0
h bid ‘v 3o il . : w h s e i :onsidered that
17 p r
c. l
quirements of thin advertisement.
m
Bids to be enclosed in a sealed envelop.,
"Proposals for Safes and Vaults, CII
EDITCATIONAL.
PELECT FAMILY BOA RDIN G.
t•- , SCHOOL FOR YOUNG, MEN AND noyB, MOUNT
JOY, Lancaster county, Penhh, .itt-011011 11 1 1, 11 R on the
FIRST TUESDAY of Ma For
apl7-2m. SIN . 4 0N, princip a l
-----
MUSIC LESSONS ! r , ESSON6 1
Yonne,: Ladies, if yoe wish thoro,tftb instnictionia
music special opportutlitb, or, ptro , ied at GItEASON
SEMINARY, six miles west of C.orli-:e• Best of bur&
able teachers, pleasant home,
Address C. HUNTINitDON SAUNDERS,
apl2-1m Plainfield, Cum)). 0n... P.lnet.a.
PHILADELPHIA COLLEGIATE IN.
STITUTE FOR YOUNG LADIES, No. 1530 ARCS
Sin - pt. Rey. CHARLES A. SMITH, D. D., E. CLA.
RENCE SMITH, A. M., Principals.
Ninth Year. Three Departments: Prliartry, ncada•
uric, and Collegiate. Full college coun,r; in ClaesicaL
Mathematical, higher English, and Ziatur4) dal fillr.o6
those whe graduate. Modern Languages, Music.Plint.
ing, and Elocution by the best masters. Fur elrculitry
apply at the Inistitute, or address Box 2611 P. 0., phi.
ladelplna,
apll-6m'
TH... UNDERSIGNED DESIRES TO
•••• supply a few viteaneiec. now AxiAire; at a ieieot
Boarding Seminary, six miles west of Carlisle, Pa. pa.
rents wishing to leave the city during the month: a(
July and August, can board with their children. Tin
Departments. Pupils of both sexes and all ago , . re.
ceived at any time. Inquire at the Cumberland Vatimr
Depot, at Hamsburg, for Tickets to Greaseu, 'Panel
guita Instrumental mid Vocal lifut,ic taught hr
the best masters. Circulars obtained of J. B. Lrprirr.
Corr 8, CO., 715 MARKET Street. AddroAs, intim
diate/y. C. HUNTINGDON SAUNDERS.
ap26-Im Plainfield, Climbed and co Penne
. .
- 111ELLEVIJE FEMALE INSTITUTE -A
-J.. A BOARDING SCHOOL FOR GIRLS.
This Institution, beautifully a lid health fully located,
in the northern limits of ATTLEBOROUGH, Bucks coml.
ty, Penna. ' will commence Hm'
e Spring and Summer Ter
on the 19th of FIFTH MONTH next, and continue iu if.*
diet, twelve weeks.
The course of instruction is thorough and complete id
all the Elementary and higher branche a of an ENOLISN
CLASSICAL ANY)" 111ATHENATICAL EDUCATION.
The French Language is taught by a native Franck
teacher.
Circulare, giving full particulars. may ha had an ail-
Dlieation to the Principele, Atheborough P. 0 Ikeka
county, Penna. ISRAEL J. GRAHAME.
JANE I'. GRAHAMS,
Principals.
mhl9-3m
MEDIC 41..
ELECTRICITY WHAT IS LIFE
WITHOUT HEALTH ?.--Messr.., GRIM Ss ALLEN,
Medical Electricians, having ili , solvedpartnership, the
practice will be continued by THIM, ALLEN, at the old
established office, No. 723 North TENTH Street, between
Coates and Brown, where he will stilt treat and cure all
curable diseases (whether Acute, Chronic, Pulmonary,
or Paralytic, without a shock or anypailid, with the vs.
rims modifications of Electricity and Galvanism. This
treatment has been found remarkably successful is all
cases of Bronchitis, Diptheria, and other disuses of ths
throat and respiratory organs.
Consumption, first and se- Influenza and Catarrit.
cond stages. General Debility.
Paralysis, Disease.; of the Liver se
Neuralgia. Induoya,
Fever and Ague. Diabetes,
Congestion. Prolapsus Uteri (Falling af
Asthma. the womb).
,
Dyspepsia.
Rheumatism
Bronchitis.
No charge for consultatio
P. M. Testimonials to bo s
TARRANT'S
EFFERVESCENT
SELTZER APERIENT,
For THIRTY YEARS has received the Favorable Ra
commendation of the PUBLIC, and been USED n 1
PRESCRIBED by the
FIRST PHYSICIANS IN THE LAND.
BEST REMEDY KNOWN.
FOR.
Sick Headache,
Nervous Headache,
Dyspepsia, Sour. Stomach,
-Billows Headache, Dizzlnems.
Costiveness, Loss of Appetite, Gent,
Indigestion, Torpidity of the Liver, Gravel.
Rheumatic Affections, Piles, Heart
burn, Sea Sickness, Bilious
. Attacks, Fevers,
&c., &c.
For Testimonials, &c., see Pamphlet with each Boas
Manufactured only by TARRANT & Co.,
278 GREENWICH Street, New York.
no6-ly FOR SALE BY ALL DRUGGISTS,
lUMELLR'S COMPOUND SYRUP OF
DOCK is Puccessful as a remedy, because those wla
use it pronounce it the beat
COUGH SYRUP,
. . . .
- - -
the best Blood Purifier, the most efficient invigoratne,
and the best cure for Scrofula ever offered to the hublic.
Sold by the proprietor, F, SUMELL2,
1525 MARKET Street.
tratli-Sm And all Druggists.
TAYLOR'S ARNICA OIL OR EMBRO
CATION never fails to cure Rheumatism, Pieuralgis,
sprains. Frosted feet, Chapped HandS, and all
Dis
eases. Price 25c, and wholesale and retail by FL 13. TAT.
LOB, Druggist, TENTH and CALLOWHILL. mhs-3in
SHIPPING.
4 .6-( r , i y, BOSTON AND PHILADEL
PHIA STEAMSHIP LINE, sailing from each
port on SATURDAYS, from first wharf above PINK
Street, Philadelphia, and Long Wharf, Boston.
The steamship NORMAN, Capt, Baker, 19111548 Pole
Philadelphia for Boatou on Saturday, Mayl4, at 10 A. M.,
and steamship SAXON, Capt. Matthews, trout Boston toe
Philadelphia on same day, at 4 o'clock P. M.
These new and substantial steamships form a twain
line, staling from each port punctually on Saturdari.
Insurances effected at one-half the premium charge
on sail vessels.
Freights taken at fair rates
Shinners are requested to send Slip Receipts aud ]Bile
Lading with their goods.
For Freight or Passago (hiving fine accommodations
apply to HENRY WINSOR & CO.
tah9 333 South DELAWARE Avehuo,
giEfEk STEAM WEEKLY TO LI.
VERPOOL, TOUCHING AT QUEENSTOWN
(Cork Harbor). TIM well-known Steamers of the Liver
pool, New York, and Philadelphia Steamship CowPsaf
aro intended to gall as follows!
EDINBURGH SATURDAY, May 7.
CITY. OF WASHINGTON SATURDAY, Roy 14,
and every succeeding Saturday at noon, from Fier 44
North River.
RATES OF PASSAGE,
Payableilt Gold or its equivalent in CurrenCy. ~
FIRST CABIN $BO 00 STEERAGE evj ou
Do. to London.... 85 00 Do. to London.... :44 03
Do. to Paris 95 00 Do. to Paris 40 00
Do. to Hamburg.. 90 00 Do. to Hamburg = 37 00
Passengers also forwarded to Havre, Bremen, Netter..
dam, Antwerp, dm., at equally. low rates.
Fares from Liverpool or Queenstown: First Eabiao
11179, $85,5 10; Steerage from Liverpool and Queenstown,
1r..16. Those who wish to send for their friends can buy
tickets here at thole rates.
For further inarmation apply at the Compaure
Offices. ' 30111? G. DALE, Avast.
apl2 111 WALNUT Street, Philadelphia.
COAL.
aENIIINE EAGLE VEIN
Lehigh. Alto, liart'A
TV. lagYfavire
airnrowtoCoal;Egg and Stmt.': Aleh
$ 9 • 60 . Large Nut, $8.50 per ton. Coal forthitod if tint fall
weight ae per ticket. Depot, 1410 CALL() WI L L SiVer•
above Broad. Office 121 South FOURTH, Wow
Cheninnt. Call and examine. Orderd by dc , diatcP
promptly atteifded to by
nolE-6m
C 0 A L.-SUGAR LOAF, BEAVEI'
MEADOW, and Suring* Mountain Tolttinit COOT an'
best Locust Mountain, from Schuylkill: preparmi
pronely for Family use. Depot, N. W. corner
and Willow Ste. °Mee, No. 112 South SECIIND
aps-tf J. WA firos uo•
tvANS & WATSON'S
Ulu SALAMANDER SAFES.
STORE,
10 SOUTH FOURTH STREET,
PHILADELPHIA, PA.
A large variety of FIRE-PHOOF SAFES alwars on
Land. •
TIIOMSON'S LONDON KITCII
ENE.% OR EUROPEAN RANGE, for fatailieg ,
botols, or pull I c institutions, TWENT 'I DIF
FERENT SIZES. Also, Philadelphia Haug"'
tiot-air Furnaces Portable Reators, Lowdown Dna , '
Eireboara Stoves, Boilers, Blowhole Plates. Broil
ers, Cooking Stoves, &c.. at wholesale aad
the manufacturers,
CHASE, SHARPE, & THOMSON.
No. 209 N. SECOND Sin_
ml[l-tntlif46m
GOLD'S IMPROVED STEAM
AND
WATER-HEATING APPARATUS,
For Warming and Ventilating Public Minding ,. ga d
Private Residences,
Manufactured by the
UNION STEAM AND WATER-HEATING CO3lniii l
OF PHILADELPHIA.
JAMES P. WOOD,
41 South FOURTH Street.
apte-tf B. M. FELTWELL, Superintendent__
VI,EOTRICITY.—WONDERFUL SCI
ENTIFIC DISCOVERY.—AIL acute and chreail
diseases cured by special guarantee, when desired If
the patient, at 1220 WALNUT Street, Philadelphia ,
and in case of a failure no charge is made. No druggiuf
the system with uncertain medical agents. All curs
Porforined by Magnetism, Cia/Vallialth or other re)aul"
cations of Electricity, without shocks or any UnPle,a;
santsensation. Per further information send and gei 2
pamphlet, which contains hundreds of certificates ft
some of the most reliable men in Philadelphia, wh'
have been speedily and permanently cured after
lr
ether treatment from frieil/Ca/ men had felled, ovg
twelve thousand cured in less than five years, at .1.44.
WALNUT Street.
N. B.—Medical men and others, who desire a knoll.
ledge of Illy new discovery, can commence a full come
ar lectures May /70, 1861_,
B at the Inatitutien, 1: 411 1
WALNUT Street. Prof. OLLES Tian qualified o'ri .
one thousand physicians, who use electricity as a eV'
Malty. Consultation free. Prof. BOLLES St in'
BROWN, 1220 WALNUT Street, Philadelphia.
apls-Im2,
( UEEN OF BRAVVY.
WHITE VIRGIN WAX OF ANTILLES.
A new FRENCH COSMETIC for beautifying. Wh iLe i
log, an preserving the complexion. It is the mei
'wonderflß compound of the age. There is neither
chalk, powder, magmata,. blainnth, nor tale la !to .fl .
position, it beingcomposed entirely of pure virgin was
hence its extraordinary qualities for preserving
skin, making it soft, smooth, fair, and transparent. +
rushee the old appear young; the homely handso,
handeeme more beautiful, and the moot bea ntu tr m
vine. Price 2.6 and 50 cents. Prepared only bY 1 1(
& CO. Perfumers, 41. South EIGHTH Street, two ot.
above Chestnut, and 133 South SEVENTH Stmt.*"
Walnut. ' lahl9-3nl
MRS. JAMES BETTS'
MRS.
(ZtEBRATE
SUPPORTERS FOR LADIES. and the only Se
porters under eminent medical patronage. Ladies ae
Physicians are respectfully requested to call only 0
Mrs. BUTTS, at her residence, ICO9 WALNUT &me
Philadelphia, (to avoid counterfeits,)
invalids nave been advised by their phYsic L igul L ° o Igt 1 t 1 :
Thirty thousan
aPpliances. S onlyht ;
b u I neox , a betrZl
tumo.
I: • ; 13 .. ; labels
on
. s L
aPt. oclo-tntle.
PICKLES. -100 BBLS. - PICKLES c
VINEGAR.
50 half bbls. Pickles in vinegar.
Also, three-EaliOn and livolalloo kegs d z , s
For sale by IntODEs wiLbrk.ir
WA .
TAU "
Prol :twins Aul (or Pihal.
Nocturnal Faul,iona, tot.
Deafness.
oi6e loan - 0 A, M t)
en at office. deN-6x
ELLIS BRANSO