i AXXITAL REPORT HENRY D. v 1U U U It Hi, State TrraMurer, KEAD , JANUARY 8, ItMll To the Senate and House of RqnesenlattiYs of the Commonwealth of Pennsylvania: Grktlsmem : la obedience to the require ments of the Act of loth March, 1832, in refer ence to this Department, I herewith submit the following report for the usual year ending No Tember 30th, iStil : The disbursement and general duties of the Department for tlie past year have been largely In excess of tbe of any ptevious year in the hist ry of out State An unholy war and re bellion against the General Government, upon the part of a uunibrr of the Southern States of the In ion. rendered it nec sk-itv for the Frejq dent to call upon the loyal States lor aid to assist him in sustaining the Government, main taining the Uuiou, and upholding the Constitu tioo and the laws. In response to that call, Pennsylvauii has most nobly d ne her duty, M is attested by a hundred thousand of her brave and loyal eons who are now in the field, sustaining her honr and assisting the Govern ment in crushing out thiit traitorous rebellion The arming, equipping and sust-duiug such a large force as this by our Mate, has necessarily involved a large expenditure of money, and caused the vast increase of laiwr and expendi ture of this Department to which I have alluded. Presuming that it will be mure s itistactory to have the ordinary receipts and disbursements ot the Department bhowu seitarate ana distinct, from the war expense. 1 resectfully report - Available balance in the treasury at the close of the fiscal year ending Novemtwr 30. ISoT .... $obT,4-tt 0M Receipts into the general fund for the last fiscal year 3,017 645 6; Total .. 3,099,078C5 Payments of the ordinary appro priations and general expenses of the State frura Decetulier lt, 18tX, to November JUth, 1861, inctnive $3,144.400 34 Available balance of the general fund, Novemlwr 30, 1801 $064,598 31 By comparing the receipts into the general fund for the last year, with the receipt for the precediug year, it will be seen there is a falling on or deficiency of $4bl.6U ,4. This deficiency is mainly on ihe following items, viz : lax on bank dividends Tax on real and personal estate. Interest on railroad and c-uial bnds. The deficiency on account uf taxes is to bv attributed to financial embarrassments and great depression ot business, caused by the war in which our Government is eugaged. On the 12th of April last, the legislature by An Act tor the better organization of the Militia of the Commonwealth," authorized the Govern to negotiate temporary luans to the amount of five hundred thousand dollars to carry out the provisions of that act. Uuder this act temporary loan were obtained from the banks in Philadelphia to the amount of 475, 000. On the loth ot May following, another act was passed, "to create a loan and to provide for arming the State " By th provisions of this act the Governor and State Treasurer were au thorised "to borrow on the faith uf the Common wealth any sum not exceeding three millions of dollars, aud to issue the bunds of the Common wealth for the same at six per centum i liferent per annum, and reimbursable at any time after the expiration of ten years from their date : Provided, That no certificate should he negotia ted at less than its i ar value." There being doubt upon the minds of some of the memliers of the Legislature, as also of the officers of the State government, whether a six per cent loan could at tnat time be negotiated at par, the Governor was authorised by the sixth se tion of the Act of 10th of May, "lor the payment ot members, &c, to advertise for propyl for the loan or any part thereof, and allot the loan to tlte highest and best bidders" On examination of these two acts by gentlemen conversant with financial matters, as well as by the lion. At torney General of the Commonweal h, it ws decided that they did not confer any power to negotiate the loan at less than its par value. In this situation of things, with a civil war exist ing agaiust the Government, its very existence, as well as the capital of the nation threatened, and Government sixes under the panic then ex isting, selling In the market at 15 ir cent be low par, it seemed almost useless to undertake the negotiation of our State loan at its par value, lu thiremergency, by the consent ot the Governor, I called upon two of the promi nent Banking (louses of Philadelphia, Messrs. Drenel. and Jay Cooke & Co.,- and alter consultation with them, they agreed, with tha assistance of this Department, to under take the negotiation ev.n in the face of all the difficulties surrounding It; and to the tha credit of Pennsy lvania be it paid, that in this daik hour-of our country's trial, and in the midst of an excitement such as the country had never before known, with the credit of the General Government rapidly falling in the mar ket as It then was, the citizens and corporate Institutions of our Commonwealth most nobly respouued to the ferveut and patriotic appeal of those gentlemen, and vindicated Uie loyalty and patriotism of our people by subscribing to this loan at its par value, and setting a most ; noble example fur her sister States, who were to follow her in like appeals to their own citizens. lu ths connection I cannot forbear expressing the thanks which are due to the banks of the Commonwealth tor the promptness and liberal i ty with which they responded to the call for this loan. But for their su Inscriptions the loan never could have been negotiated, and 1 deem it but an act of justice ihat this acknowledg ment should be made of their valuable assist ance fc the State in the emergency then exist insr. I conceive it also to be my duty to say that in consequence of a doubt existing as to tha power of the Governor under the Act to pay the gentlemen who rcndeied such eminent service iu me uetouuou oi loau, uiey nave never received any commission or rem a Deration for tbeirexpenses or services. In view of these facta, and in consideration uf the in- vuluable service rendered the State by them, it is to be hoped that th Legislature will make prompt provisiuu fur the paj ment of their com mission by author hung the Governor to draw his warrant tor the saine. The receipts and expenditures for Military or War purposes up to the end of the fiscal year, November oo, tool, are as loiiows, viz Amount received uudr temfio rarv loan. Act of 12th Apiil. 18tfl 475.000 tO Amount received under Act of 15th May, Ibol 2,612,150 00 Cash refunded by Payui;iatr and other . . 32,229 45 ToUl Expended under Act 12th April, 1861 474,873 85 Cxpended under Act lain May, ISol 1,708,42 68 Expanded under $3,119,379 45 Act tow ay, 1861... Amount of tempo rary l.nof 12 th April, 16bl, re paid 170,635 51 875 000 00 $2,728,872 04 Balance on band unexpended. November 30th, 1861 $390,507 41 ! A detailed account of receipts and expendi tures will t-e found in the report of the Auditor ( ueuerai. Amount outstanding against the 'Commonwealth, November 30th, laol.of the , war loans, vis: Temporary loan, Act 12th April, lbbl $ lOO.OtH) 00 War loan, Act loth Slay, 1801. 2,bl2,15U 00 2.712.1oO 00 Amount of public debt funded and unfunded, November 30. 1801 Amount paid duriDg the fiscal year ending November 80th, ltfcl 37,9(59,847 60 101.331 42 Amount of public debt exclu sive of war loan, Nov. 30th, 1801 $37,808,516 08 By reference to the report of the Commission ers of the Sinking Fund, it will appear that $300,801 01 of tr.e public debt was paid duiing thi year ending on the first Monday uf Septem ber, 1801, at which time they are required by law to report to the Governo'-. On the 12th of Se. temtr an account wan presented to the Gtn ral Government uf expeu ses incurred by our State for war purpose, up to the 1st of that month, amounting to about SI. 515.000 00. On the 25th of November following $000, 000 00 was refuuded to the State, b. lug 40 per cent, on the amount uf account thus presented. There wan therefore in the Treasuty uu the 30th of November, lbbl, as follows, viz : Balance of general fund 5o4 58 31 Unexpended balance war loans. . 390,507 41 Amouut refuuded by General Government GO0.0O0 00 Cash trom the society of Cincin nati 500 00 Balance in Treasury $1,551,605 72 The stmi annual interest on the State debt. which will be due and payb e on the 1st of next month will amount to nearly one million of dollais. It is gratifying to know that the State wilt be ready and prompt as usual to meet tne interest uu h. r obligations. How much of the balance in the ireasuiy niav yet be required to meet expenses ut military operation is impossible to say, but the probability is that the unexpended balance will be sumcirnt tor all those purposes, unless the State should receive a fut ire requisition trom the General Government tor more troop. It no further requisition shall be made upon us. the refund d balance in the Treasury will then ie applicable to ihe defenses of our Slate, the letmit ion uf her loans, meeUug the direct tax uf the General Government, or such other pur poses as iu the wisdom of the Legislature may seetn must projer. ly au act ut Congress, approved August 6th, 18ol, a direct tax ut twenty millions ut dollars was levied agaiust all the SLit a ut the union. Ihe quota ot Pennsylvania, under that Act, is $1,946,719 33. Two modes of ay ment of this tax to the General Government are presented by the provisions of the Act. One is, thai it may be paid by the citizens of each State direct to tollectors to be appointed by the General Government ; and the other mode, that the Mate may assume aud pay the tax aud collect it herself from her own cilizus. 1 would respectfully nrge upon the Legisla ture the assumption aud paymeut of this tax by our State, lor two reasons : First. I he innovation of Government tax collectors among our people would be distasteful to our citisens. who would undoubtedly much prefer to pay the tax to our own State collectors in the usual manner Secondly. Because the adoption of that course will save about three hundred thou- : sand dollars to the Stat, as an allowance of tit teen percent, is made by the Act to all States who will assume the collection ot said tax. t nder the supposition that the State will assume the tax, 1 would respectfully suggest a mode by which our citisens may be relieved from the payment of it for the coming year Iqr a proviH in Ihe odd section ot the Act afore said, it is allowed that this tax may be " paid and satisfied in whole or in part by the release of any State duly executed to the United States h any liquidated and determined claim ot such State of equal amouut acainst the United States. It is further provided that lu case uf such release, such State shall be allowed the same abatement of the amount of such tax as would be allowed in case of the payment of the same in money." 1 would respectfully propose that the claim of our state against the Ueneral Government for military expenses be "determined" as soon as it can te done, and that the Legislature Bhall au thorize a release to be made of such claim to pay the amount of our State tax aforesaid. Ihis would relieve us trom imp miner this tax upon our citizens for the present year, and it is to be hoped that by the time it would be ne cessary to levy such tax for any succeeding year, that the existing war and rebellion mav be crushed out and the general business of the country will have recovered from its present de pression and nnanciai embarrassment, aud our citizens be better able to sustain the burthen of such a tax. In this connection I cannot but express the hope tnat our representatives in Cougrem may be requested by the I legislature to take such action as shall put the expenses of this unholy war and rebellion upon the traitors who com menoed and are now sustaining it; that they be requested to support such measures in Congress as snail auinorize me seizure and confiscation lar as it can be done constitutionally, of the property of the rebels engaged in this rebellion, to piy the war debt ot the Government, and thus relieve the loyal citizens and their chil dren trom the oneruus burden of taxation which they will otherwise have to sustain lor years to come. The State U holder of boo. Is of the Wvomin.r Canal Company to the amount of $281,000 00. i-pu uict-e uouob me interest was punctual ly paid up to the loth of January last In July tha company defaulted in its in terest due at that time and it yet remains unpaid. Being informed that some action was about to be taken by the bondholders to reorganize the company by a sale of the canals under tha mortgage, 1 addressed a let ter to the trustees of the mortgage on the 3oth uf Septemtier, requesting that they would take uu w-uuu iu raereuce to a Uie- wimoui nrai notifying me as the representative of the inter est of the State in the matter. They referied my letter to C. 11. Claik, &q., attorney for the bond-holders, who informed me by letter that be was "lully authorised by the larze bond holders to treat with the State for the bonds she holds, and that it was his and their desire that the interests of the State should be properly protected to the same extent as other bond holders. " I subsequently bad an interview with Ur. Clark, aud ascertained from him that consequence of suits having been instituted against the company, a receiver had been ap pointee, ana a piau matured between the stock and bond holders to reorganize the conn tan v and that application would be made to the Court to grant a decree of sale. Ihe action contem plated would result in a substitution of stock for the bonds held by the State, and a reduc tion or loss of about ten per cent, ot the amount of her bonds. 1 declined to act for the State in the matter, for the reason, that I bad no authority to compromise or makeanv settle ment which would not realize to the State the full amount of her claim. Under these circum stances, 1 would respectfully recommend imme diate action upon the part of the Legislature to protect the interests of the Slate in this matter. At the last session of the Legislature an act was parsed "to change the name of the Sun bury and Erie Eailroad Company and to facilitate the completion of a railroad trom bunbury to Lrie. All the provisions uf thU act binding ujhhi either the State ur Company rrlatmg u the ts suing, delivery, aud caucrlUtiou of bonds, have be. u fulfilled by the rt-M Hie live iarUf, and th Stiteliow hohl all the b lids of the compoj) as tipet itird in said ait, excepting one million of tin hoinls authorized by the M-coud t-ection which were delivered to the Phil tdelphia and trie Wuilroad com jinny on the Wtb of May last, und-r a warrant uf the Governor as authorized by the sixth section of the act aforesaid My experience iu this Department tor the last y.aruas tisQi-d me t the necessity ot ti.oiough alteration and revision ot our revenue iws 1'he burthen of taxation under our pre nt syKU-m is certainly unequal and unjust W hether this arines from theinetbxiVm-y of our laws entirely, or a laxity on the part of asnes- sors. col lectors, aud other officers in e i forcing their provisions, 1 am unable to say V h the fa t is statd (which was alluded to by my predecessor iu bin lat report) that the valuation uf property ut all kinds in our SUte, inUudi money at interest, tax on ofnees, Ac , is one third lew than th it uf Ohio, and two thirds less than isew York, it must be eviden! to every one, that property in our State is either assessed at a mere frctiou f its value or elre that a very larce proportion ot property ecapes taxation altogether. It hi been the loaal of lYnns lvauia for yvars, thai Mir rich agricultural domain aud our immense mineral wealth aud resources, constitute us one of the richest States in the Union, aud yet ac cording to the valuatiou of our property for taxable ptn tKjfcert. Wrt are comparatively one of the fouret. From facts which have come uu der my own observation I am satisfied that large number of our wealthy citizen escape taxation almost entirely by reason of having their wealth mainly, if not exclusively iu bonds and mortgages, ground rents, and other curities which they tail to return for taxation, aud which cauuolbe dicov-red by our assessors under the present sytteni, thus throwini; an un just and unequal amount ot taxation upon real estate and other tangible projerty, and upon those citizens who are faithful and ju t in the returns they make ot their means aud wealth. Una state of things 6b utd uot exist; every citizen of this Commonwealth is protected alike in his person aud his property by our trove. n ment and its laws, and should py a fair propor tionate shaie ot the expenses ot the Govern ment from which be receives such protection. Hy a joint resolution of the la-t LeKinlature the Governor was authorized to apoiiit a board of tfmunionere to revite, collate, and ni tot all act and statute relating to or touching the revenue laws, that cominisMon was ap pointed, v.id it is to be hoped they will lie ready to report some ttaMn of action during the present seiou. 1 Ihc leive respectfully to refer to a matter aflectiug the honor and cicdit of our Si ate, and to which ref -rence was made by my predecessor iu hi last re.rt ; 1 refer to the law taxing her own loan At the time our citizens resiionde t to the call of the State aud gave her the ue of their uiitnev, it was with theexpret agreement and understanding that they were to receive interest for ttie s.ime at the rate of five percent int annum. Surely thin obligation on the jutrt of the State should have remained Hatred and inviolable, and I cannot hut think thi she suf ft red in her character and reputation, when, without consent of the parties whose money r-he thus obtained, she repudiated her obligation by educing that low rate ot interest still lower by ax.tt ion 1 cannot but express the hope that the State will dothU j nut ice to her creditors winch thev have a right to expect by repe thug the law which is thus affecting her own honor and credit. The subject of guaranti'ed interest on loam; to the lanville and fttsville Railroad Com pa uy is one which should also receive the atten tion of the Legislature. A balance of interest is yet du - to the holders of that loan, and the faith and hnor of the State having been pledged for it, she should in this, as well as in all other matters, set her citizens an example of unim- eachabte good faith, by making an a-propria tion to pay the balance of that interest My predeceor has truly said, "It would greatly simplify the accounts in this departm nt f the amount ot State taxes assessed was charged li recti y to thecotinty'and he might have add. d it wuuld also save a large amount to the State, for in some counties the taxes have been accu mulating tor years, until in the aggregate over a half a million remains unpaid. Inene taxes are handed down from year to year to new Treasurers as they are appointed, aud some counties are now behind mre thau a whole years assetv-ment It is to be hoped th it this subject will alto receive the attention of the B ard of Commissioners appointed on the reve nue laws. 1 herewith submit tables giving in detail the operations of this department for the last fiscal year, together with estimates ol the receipts and expenditures tor the present year ; all of which ue respect lully cubmilted. ULPiliY I. IIUUKE, Htate Treasurer. January th, Distress in Southern Kentucky Re bel Outrages The Louisville Journal says: "Although we have from time to time pub lished abundant and painful testimony of the galling oppression suffered by the loyalists ut southern .Kentucky, we believe thU thode ot us who are happily at a distance from the rebel force, and the government whose high and sol emn oftice it is to relieve its suffering friends, should have their memories vividly refreshed by a renewal of the aid story of the robberies. outrages and desolation which exists in the lower portions ol our State. 1 housands ol na tive born Kentuckians, who all their lives have been the ornament and the strength of this Commonwealth, and whose only ofiVnce is their love of country, have been chased, like wild beasts, from their homes by the blood hounds of General Buckuer. 'A signal instance of rebel inhumanity re cently occurred in Cadiz, the county seat of Irnrg Maior Matthew Moves, an aged citizen of irreproachable and exalted character, and one ot the ablest jurists in the State, was lately compelled to fly from his home, in consequence ot the threats ot Henry Burnett a rutnans, te prot ction frm the L'ni n troops at Smithheld I he scoundrels, chagrined at the unexpected flight of ihe old patriot, ttmtnntly dispatched a messenger, who overtook him within a lew miles of Smithfit-ld, and assured him that the secessionists had no intention of moisting him. and that they would give him the most solemu pledge of protection. Major Moyes paid no at tetith n to these fair speeches, and in a short time another messenger arrived, who warned him not to return, as the first messenger lcd been sent by some bitter enemies, who would make (uick work of him fhould he fall into their hand. He pursued his journey to Smithfield He is a man of large property, and has tieen guiity ot burning large sums ot money to seces hionista, who wish io conceal their debts by lynching toe creditor. Me. Wkeo writes from Paris to the Albany iwntn7 Journal: "Alter breakfasting with Archbishop Hughes, 1 went with Mr. Sanford, who came up from Belgium in tse night to the residence ot the Consul, Mr. nigelow, tor con sultation. What struck us all, in comparing uotes, with surprise, wus the tact that nobody at home seems to regard the new trouble with hag serious ; or else, n you do under stand its bearings iu regard to war with England, you are willing to encounter it I 1 am willing to say that 1 shrink from tne thought of war. just now, with any European power, and earn daily with one so fully prepared for war as JLogland. Pennsylvania Legislature SKSATfi OF PENNSYLVANIA. Kirr-t Dis'rict, fhUadtfpMta.Jt'unAnh Nich ols, C M Dooavan, G.or.e R. Smith, George CouiihII. 2d. theter and DrVncare Jacobs Seirell 3d M mtgamtry Jao C. Smith. 4th Hucke William Kinzey. 6th lAhigh and Northampton 0 W Sline ttth lierkt 0Uiester Clymer. 7th. SeliuytkiU B Reily. 8th Carbon, Monroe Pike and Wayne Heury Molt 9th ffradfrd, t'usfuthanna, Suliponand H'yom tng is Landon. 10th. Luzerne - W. W. Ketcbam llth Tioga, Potter, SfKean and Warren 1. Be sou. 12th Clinton, Ly tommy, Centre and Vnwn Qil J' huon 13th Snyder, XarOmmbt' land, Muntuur and XAAununa r . noun a 14th Cumberland. Perry, Juniata and HifHtn E D Crawford. 15 Dauphin and Lebanon. A. K. BoUghter. ltith. Lanewder.iuhu A. Uiestaud, William Hamilton 17th. York. A. II. Glatx. Iti h. Adavu, FraiMmand Fulton A. K. M - Clure l'.Hh Sirniertet, Btdford arid Ihaduiydun. - S. S. Wharton 2Uth. Blair, Cambria an d Ueartuld. Louis W. Hall. -1st. Indiana and Arnuirony. J. E. Meredith. &?d Westmoreland and Payette Smith Fuller. fd Wathtnytun and Greene. G. V. Lawrence. iMth. Allegheny. - Juhu P. Pennv. Elias 11. IrUh. oth. Beaver and Butler. De L. Imbrie -'ith. Lawrence. Mercer and Y'cnanoo. J. H. B hinsou. 27th. Erie and Crawford. M B. Loary. 28th Clarion, Jtffereim. Forest and EUc. C. L. Lam her ton. HOUSE OF RKPRESENTATIVES. FfalidtlpKta 1st District Joseph Caldwt 11. 21 I'-ttut Thomas Gaskill, &i Dibtnct S lonephs, 4h 1'istrict S E i boiupsou, 5th hMrict J s. Moore, Jr., bih Xhstrict John M Mackin, 7th District Thou Cochran. 8th District W U IVnnis, 9th District G. A. Quigley. lUth District Thomas Greeubank, llth District J. W. Hopkins. 12th District Kt.hard Wil.lt y. 13th Ditiict K M Man us, Uth District James Dounelly, 15 h District W F Smith, ltith District T. W. Dutheld, 17th Di-tnci C F. Ablioti. A-lans - J. Buzby. Atlryhertu1lnuini Williams, T J. Bighatn, A. 11. Gross, 1'eterC Shauuou, William Hutcu- man. Armstrong and Westmoreland J . A. M Culloch, R Graham, S. Wakeheld Beaver and Lawrence William Henry, J. W. Blanc hard United anl &jmeraet -G. W. Ui.useholder. E M. Shrock. Berks-C. A time, D. K. W. iduer, W. N Poltt-iger Blair Thaldeus Banks. Bradford -H W. Tra y. C T. Bliss. Bucks L B Labar, J R. &ileau. Butter H. W. Grant, W. C. M Coy Ouitbna -C. L er-htug. Carbon and Lehigh 'I. Craig, Jr.. W. C. Lkh- teuwalluer. tJiesterP. Frazer Smith. McCleUan. W. Windle. Clarion and Frrest W Pi v ins. CUrrjUld, Jtfrrson, JTA'ajH and ElkT. C R Eirly, G W. Z-igler. Canton, and .vomhum J. Cnatham. W. a. Armstnuig. tUumbui, Montour, Hytmung ad Sullua-L. . 'late, G. L. Tritten. C ate ford and Warren E Cowan, S. S. Bates. Centre R. F. Barren Caminvland and Perry J. r Rhoada, J. Ken nedy. Uauphin James I reeland. 1 nomas G. Fox. Delaware William Gamble. Ene J. B. Vinceut, E. W. Twitchell. FaytVe D K:iim:. Frankltn and Fallon. John Rowe, W. W Sellers Greene P. Dunley. Jlunttngdon John Scott. Indiana. James Alexander. Jamata UnuMand Snyder. J. Beaver, H. K.. Ritter. lancaiter. II. C. Lehmau, Nathan Worley, James Myers. Abraham Peters. Lebanon. l?aac liouer. Luxrne W. S Km, H. V. Hall, R H. Russell. Mercer and Venango, U. C. Bee be, J B. Brown. MttHin,-4. W. Ross. M mroe and Pike G. U. Rowland. M-mtgomery. Joseph Rex, H. C. Hoover, Geo. W. Winder. Northampton D. H. Neiman, Aaron Hess. XurOiumberuind, J. W. Brown. Potter and Tiooa.H B. Elliott, B. B. String. Schuylkill James Kyon, Lewis C. Dougherty, Adam Wolf. Susquehanna. D. D. Warner. - Washington John A. Happer, William Hop kins. Wityne. F. M Crane. York. Josfpb Dell one, A. B. Ramsey. Newly elected members. Taxation in the United States. It appears from the census returns that there was. in all the St ten in I860, real and personal estate to the aggregate value of sixteen billions, one hundred and fifty millions, six hundred and sixteen thousand dollars, on every dollar of which the government has a lien, for the ptir ptweof maintaining itelt against all foes, for eun or domestic or for any other govern mental purpose. Not a dollar of this vast sum that is not subject to taxation, and to sale for taxes, if the exaction is not promptly paid. But vast as the sum is, it is only prt of the taxable wealth. Another unpublished table of the last census shows the value of iersooal property in the Unibd States to be five billions, eighty-one ni it lions, six hundred and sixty-one thousand dolltri! giving an aggregate of over twelve billions ot taxable propwty. A well known financier and property owner of New York, writes to theCommitteeon Ways and Moans the following proposition for taxa tion, expressing hisoan conviction ot its wis dom, aud iu entire willingness to abide by it, so far as he and his estates are concerned. A tax of 1 per cent un all real and j personal property to produee, net. $110,000,000 The uritT-readjueted, 80,000, OoO Excise (ales, cider anil liqnorsj, ZD.UW.ow Tonnage of $1 per ton on all rs Sets, canal boats and railroad companies, (annually). 15,000.000 1 5.000.000 lo.OOO.Ouo lo.000.000 Stamps, Income tax, Legacies, transfers of real estate and uf corporate stocks. Tax oo soap, candles, oil, gas, salt and other articles, oo which it is easy and convenient to collect. 26,000,000 Aggregate (annually). $100,000,000 Taa Lowell Cttaen says that it has been Jecided to start up the entire wrks upon the Merrimac corporation as soon as the necessary ...... r . , . .1 i repairs ut me maenmery, now uuuer wj, uw v T i . . to i ' i complex une or wu m.u w p.., start up this week, and others in the course of two or three weeks. Thb corporation, when fully under way, employs about 1,700 females, and between 700 and bOO male. , I From Fort Royal and Beaufort By the arrival at New York yesterday of the ; faiawoaand Koanoke, we learn that Commo ; dore Uupont was evidently preparing f r a new Ktukeat the ret-!. Arrangt m-nU w-re mak ' ing at Hilt-n Ibwl. iu the i-t week of Dnviu la-r, lot a naval dcmonKt ration, the details uf ; which cannot be published m full ; the frigate Whaf.h and a large uumin-r of aimed Uun hes : having boeu put in order and the latter tested. ' iu the work of as.istiug and covering the land ing of troop The practice in the boats had ! been quite extensive, and it was fully uuder- ! stool that a new de-cent was about to be made on Uie enemy Huwt. f he gun boats were con centrating ; and so far as the naval part of the expt-ditioti was concerned, tr e preparations for au offensive movement were nearly, if not quite, complete. In this connection the facta concerning the I ability of Ot neral Shermau s forces follow up .The General has kept his men busily at wurk upon THE FORTiriCATIOXS at hiltos bku. These defences are now nearly perfected. the entrenchment hacx ot rort Walker is des scritied as a Kplendid work, capable ot profit ing the fort aud the quarters of the ftderal forces agaiust very great odd. One thousand men iu the tort aud along the Hue of the woiks together with such asitauce as Could be reu dered by a few gun boats, coul 1 d feud our p sitiou against any force the rebels are ahle to bring against it. As the force at Hilton Head, (independent of that at li-a;ifjrt and 'ly tier- Island, I is aUmt twelve ilioiisand men, at least ten thousand men could le spared fnun Hilbu Had ; a f-rce which, wuh General Stewn's brigade at Iteaufort, would be BiitiHfntly fr midatde to accotnpli.-h the reduction of either Savannah or i hail ator, or (what is more like ly to le done) defeat the con-od.-rMe f-nce f rebels as-embled at Cootiawhatchie, pl.i.e fa miliarly known as the ' junction' situated uu the Charleston and Savannah Railroad. TUB OCCL'P ATIOX OF BkAVf OUT. Although large q juititio u! provieioa have been laiided nt B aulort from tt.e tranins, much mure, itt.lc d, thin d u rai Stt-v u s hri gaIe i't tour thousand ui- n, woLld tc l.udy to need for a long tuue hi tome no lortmca'ionh have Ik, n i:icctd in ar tne lowu. Ttie biMii-in are regtil uiy tiiiatuK-d, occiipjing only their t nts. The ottl t is uie ijuartcud in th) h"U es of the town. I tteie I-. u- e id-nce tliit Ii. au frt is to U deft n It d by our loii e-- as a perma nent p-biti'n. lite iiiiiicituiiii are that, frjum point nt-art-r Chailetou wilt he cUon. On thr lITttt u tnuo. a or :er t-biied bv Genet al Strveu-i dnectiug that th town and; ail tii- proM-riy within iu limiu protected , iy a lnihUry inrce, and t.rtidding llw tomage I ol any per.tou through the htt'.a uuicKa prov idtrd with a pans ttotu the General or thi; ortiter of the day. The dentiutliou of propeny iu the town hu entirely craved. lie- cMiiioisivuj'ts .ie making ly our forces, maiiy of wlmh ate cxt-n hd ttii main laud lu oinr oi tht.-M; the Khth Mttine regiment, t-trly lat week ctpturt-d x rebel piikLh. trom whom, ho er, little iutoi iu aiou in regard to 'he reitel force btwe u thtt .iiit aii 1 Ch tries ton (ould oitaiuetl I he utf: Were taken te Beaufort and phic d uhikr i-onti- etoeut. The Departure of Mason and F lid ell Kltiiii the Boatcn J rattler. I'hedeparture of )1 uou an 1 Siidei) trom Fort Waireu ycstriday was conducted a quietly a.- possible. The garrison, with the exe.r-ptiiKi ol the guard ol duty, wre kept trom the hide ol the tort where the prisoners qua: ters are, and there were but lew peions upon th-t whart when they emUuketl. ino vlW polUlcal pri souera, as they IkuIo them good bye, congratu lated them on their release. Mr. Masou went tf in good humor, iotii-ed.hu has recently been in good spirt's, aud hs borne his impris onment with the air ol a philosopher. Sir. Slide J 1 was somewhat sulky, ami not at all pleased at going iueu- h an ui.'tentuiouK manner, and iu such a vessel. He evidently expected that a steamer would come Li re espe cialli for them fart of his ill-nature may la owing to his health, wh ch has not teen gMd fr sme weeks, keeping him pretty close to hit room, although he has not culled for medical aid The tug Starlight, with the four relwls. reach ed Froviucetown a little before five P. M , and immediately proceeded to the hi glih sloop of war Kiuaido, and transferred her parseiig rs. Com. llutibon, who was in charge of t e ar rangements, went with them on board the bullish war vessel, and remained on board tor about httcen minutes, when be returned to the tug. At about six P. M., the Rinaldo got under way and proceeded un her voyage In aoout two hours alterwnr is a violent gale commenced aud blew all night at Piuvincetowu, with ai most the violence of a hurricane, but, as the wind was off shore, probably the safety ot the vessel was not endangered. Dunn Uie stay of the Kinal lo at Provincetown uo communica Hon was allowed with the shore-, nor was any boat a lie wed to come alongside Ajvothbr Railroad Accidkvt mast ie nder ful Escape. Another accident o curred at a rail road crossing near the Green Tree on the Penn sylvania road, on Tuesday lat. Mr. Lavid C. Lee, accompanied by his daughter, was crossing the track near the Green Tree, when, just as the home had panned over, the engine struck the carriage, crushing it into fragments. Mr Lee was thrown on to the cow catcher with t: e door at the carriage where, in a state of ineu sibiliiy, he was carried altout tour hundred ards. The engineer did not even know hi whereHbouis. The cars wer stopped aud 5Ir Lee was taken off and carriei to the Green Tree where he remained insensible tor Home time His chief injuries seemed Io be aUmt tho throat anl jaws but no bones were br ken. the daughter was thrown off the truck, but so close that the wheels p;iwd over a portion of h clothes and her mull. She Kupsed herself under the enrs and lay with her face lMto the ground till they h d p-ed. slong. She had a severe rlesh wound on hr arm and wa bidly br;.i d alout the fan;. This is one ot the most sif'guUr accident and wonderful es capes ever chronicleii in ttie htory)f railroad cas'talities. Bth theibjund i-rsus are tloihg well and haveeverv prosjK-ctof entire recovery Of the wagon, nothing remains to tell that it was a wagoo. The horse w;w nt Injured. Thb new-paMTS st.itt tint a sketch of the battle of Bull Uun has ju-t leen published in Kiihniond, being Hth'-giaphed iu Charles-ton. It was drawn by i'-ap'um S-ttnuel P. Mitchell, of the First Virginia :t;im-ii( It i- u t much in the matter of art, being but poilv pinUd , but it illustrates the plan ot the Uittle. and confirm the tact that Geu. Mi iVweil'. plan was both admirably toiund and et uUtl. 1 he Con I ede rates ackuowledgiil that they w.re nt tacked on their weak tart and ontu utketl, w h n some unaccountable panic seiztHl upon the Fed eralists. As a matter of ju-dk to au able general, thia evidence from tne enemy is Inval uablo. A cuBtois thtory ndative t the Trent a&iir has lieen sUrtetl iu Fnnrr It is tint the sei snrtif Ma n and Stidell en tore-1 into a gin- em! pl" of rrbel tact cs tir thr ucces of M-cea-siou. In ther words, that it wa- a trp laid for our government, into which it irj"ontin"ntly f. U. lu woof of thw, it asserted that Capt p.vnmi. of the rebel s'eamr Nashville, an - n ; - - . . . ui;.iii noond in Kmrland that Mason and Sltdel) - rfti nation mud that tha la. Plata would brings new oi ther arrest. aw oauueu m, w was m tha plot. IMPORTANT LETTER FHOM bECRETAHY CHASE. Washi.otok, Jan. 4. Ine following letter has lieen a- dressed to Htm. W P FeNii-ndeu, ( htirnia't of ihe Com mittee on Commeirti of the ivnattf, and Hon. 'Ibaddeus titevt-MS, Chiirman of thtt Cun.miLle on Ways and Means f the House. TaCASlBT DtPAKTVINT, I Jan. &1, lbb2. Sia: The Act of Congtess passed on the iloth of LVcemtter, lHil, directing that iron and after the date of its passage rerUin dutira, in lieu of the duties before luipusei, rfmiil.t be levied, collected and paid on tea, c.tiVr and sugar imported from foreign omit fie- J d not exempt trom it- operation tea, c flw and sugar previously imported atxl wrt-houwi, and wa- therefore r g irded by ine as a direction to collect thedut.es piraciibcd on all s h iu pottatious without rxc ptiou, and instruction were iasued to the collectors accordingly I beg leave, however, to dire, t your atteuiiu to the f ct that where goods importe! have been plao-. td iu warehouses under the 1 w aud de;art mental rt gulatotis. the amount .f duties has in each case lecn est mte-l. tnougb not levied by the tiavid .mcer. and the bond has 'tet-n tkcn by the co lector iu tlouhle the amount f the dues thus estiinattd f- r tbt:ir payment, and there is a general oph.ioti among merchants that the faith of the Government ts en caved for the delivery of such g'oU to the merchants pa merit of the duties iuipowd by law at the lime ot the waiehonseii.g If this opiuion tm absolutely well found-d or iot there bt cert-only siuie:h:ng in the nature f the transaction wbh h supports it It i my duty douMlr-Mi to execute tha law as It is written, but in view of this ipiuioij of the iui;oriing merchants. I rew:CtfulIg suggest the oropnt; of lha adoption of a joint revolution directing the Su- tetaiyof the iiear-ury to permit Wctrenouced gootia to tte withdraw on ptytueni of the uutie iiujo-tt by ttie act ot August .ud l5ol.and to relund anv excrs ot duttef a'ove th-jw; thus II1iomi1 Wlili tl IlliV Lavv heeu C "'Ircteil OU gtodn already ithdra. withyre.it respect. Ngned, H I' t ux Nc'y of the I'reisuiy. loo I'ook to iAki a Pipk - W e havesem theuianwtioM.it ' to tr f to take a iinsr." lie toid li he w, m.d mltiU'o after we were pvpi'ii: a twr r in :m ! hl tin: c irioriry to sx-how he economize 1 irt th.4t pi tf. Ha called u - sewril til in- ci'iii,ti'(i and treattd towhl-k-V Wbrti ah -lit to dunk, he ej. cted alirg-iUid of iifiu' tt'un his mouth. For the wh'&kev. h put d iw.i tweiitv hve cents. 1'hen hf called for cigns an I " h:tidcd them aroiuid ' I..r whit h he paid another tjiiartt r lli. ae two items Would have aid for h s paprr wo intnth ate! would prv-a tent rit in tead if an injur v. In the beittit hts wnle tauiilf mt.ht p-trticipatc. l--t u sujip. that he pt nds a-l.e is a stici.tl ma'i. u.y hrty crliU a w.i k tor whiskey Mi l (ijars for l.itmw If and i. lends. He if iilno u chi wer ami w:ll averted .it le:ot. three Centr a da at that 'Jt.-yt.irly bill woiiM be. Whikey -lid rigara Cue log Tobacco jlbOO riii is what thi ptmr man i-pnd6 for whit is wor thau nothing ; but he U "too poor to take a A Soldi eb Killeo The sa-i.le-it accident tha we have lieen called upon to record for sotne time, occurivd on Saturday last J. W. Congdou, a private in Com;au A , Porter fjiid, wits iuHtantly kilted whilst standing u;on the platform of the c-trs, on the Franklin ILulri-ad m the nomi train was passing over tha Kck Cieek Bridge near ( hamWrsiiurg He, with several others, had lieen left t-hind on mxiiuu' of illness, and had so tar recovered, as Ut )e ante tt rej.iu his reim'-iit. CVmiug In aiht of the camp, and seeing a number of his comrades in the di.-t.Lnce. he supi d np"U the platiorm, and was in the act of expressing his joy by wiviu' his hat, when his heai struck the timbers of the bridge. He ieil from the cars through the bridge into the water, from which his body was immediately recovered and tken to Chambersburg. Mr Cougdon. wa understand, was among the tallest men o; tha Reitimeut, und was universally loved by tha ofh:ers aud men. He enlU'ed iu byracuse, N. Y., aoout three months ago. His residence ww oriieve, was Ked Creek, Wayne county. New York. Important lccnio5f The long conttd laud claim betweeii James 11. Ljne an 1 Gains Jenkins, involving the title to a valoahle quar ter s ction adj iiii-ng Lawrence, Kausas, has Urn ti allv decided by the Comtnissiouers of the Laud Ottice, Indiau LVpartujent, aud Sec retary of the Interior, unequivocally in favor uf Cten. Lane The merit-ot the care have tieen exhaustively presented on both sides by emi nent legal ad viae rs, aud luvuUed the original parties in a peisonal conflict on the claim, re sulting in the wounding of Gen Lane and tho death of Mr. Jenkins Ihe case has excited great interest in legal circles, the vaiious De partments, and the country at laige. Ihe Dual decision, vindicating Gen. Line in his nuht to the property, aud in his identification with tha Jeukuis tragedy, was rendered lvc oi, loot. The following tiay Gen. Lane presented to tha attorney of Mrs. Jenkins the aura of fifteen hundred dollars as a free will N. w Year's uoVr iug of kindness and sympathy. Arbkstkd ruR SsnciTii s a.o M cedes Pnif. Austin, formeily Pnuci, at td BaUhurg Acuda my, a Uiub-ter ot the eceder Church, aud lat teily a prominent teacher ot Coanuou fechou!-, w.ts on last Sunday anrsted at B.aU urg, in this c 'uuty. by a shrewd detective pubce t-mvr rom the b-'ate td Michigan, ou ti-e cuarce ot h-ivtng setluced two lettjalef. ami huillv etft ing the death id the one, while trie other is in t dauifernus situation. It the charges le tru-, winch we trust is not the case, and the di ttoli- -al means iy which he t nus .uimtte-l the deeds. he CUiU'tt t-rCipe trom U ing Hid cetl tor perpe trating an ilj. use which s-eks a pirailel lu the Ciiniu-tl reoTits VV do not now trti niclined vive further details couce mug thehis.orytd thi bomb e atlair forth r than to stite the tact d Iiim a' rest u these Ctiaiges. B LeforJe, Ceidrt i'rrw, Jan. d. Kxm CoTTosr im Pfcsu n South American news by the urhem LJ.nt is v iculletl to liake the Cotton Lor. Is ot the C. S. A leel Un Kntortabl. '1'he Btitth stevner Caiiai. at Panama, from Va'paraiso, tTou;nt up a large piantitv uf atum from lV-ru, cNiigntd to luglaiiti, with tne. ntioun euient that a uoich larger amount i- going roui-d tape Horn. Ihis ot on is said to be ti supeiior qutlity. nl no fl.irU to raise a vry iare crop on the Peru vian coast, the ensuing year, will iiesptred. the retielli.u-i American "King Coin-n" is thus ttireateued with a power tul rival in a new p latter. IViiHU the pist thre ww k some of tha -outiistu cities have su lered fram cotjtiigra- rions to an extent wi h'Ut a parallel. W g Te below the most disastrous Diee with the lius.'f their occurrncc : Dec. l-J-Ciiaiiest-u, $3,000000 Live 17 Gieeuvtlie, A'a , &"-,0i,0 U-c. iil Nashville, leuu , 80U,Hk Jan 1 BL'htn nd, GjjQ Total, S,ei5f000 Coiixander William Ron kendorf. of Penn sylvania, has been appointed to the command of the United States steamship San Jacinto, now at Beaton.