El p NIVEREDSIGiVES. EL4 I- , BY 8.N.Y,4,..8D••YAYL.0R. The fisherman wades in the surges,' The sailor sails over the sea; The soldier steps bravely, to battle, The woodman lays axe fo the tree Th,ey 'are of the bread of the heroes- Phe manhood attempered in strife; Strong hands that go lightly to labor, ,- True hearts that take comfort in life In each is the seed to. replenish - The world with the vigor it needs— ,The:c(intre of Honest affections; :The impulse to generous deeds. . But the shark drinks the blood of the fisher; The sailor is dropped,in the sea; The soldier lies cold bylis-eannon ; The,woodman is erushe,d by his tree. - EaCh prodigallife thatis wasted iTII, manly achievements-unseen, Btit lengthens the days of the coward, And strengthens the crafty and mean. The blood of the noblest is laviSlmd, lAnd the selfish security find; But God sees the lives that are givandefed, And we to his wisdom are blind. ' Mom , many a.. parent's heart will thrill with. the agony of I=erated but undYing aX 7 feetion for dear_ little ones: oyed 'and lost, - aS-. they read.'such sines as these! We knbtv not theltuthoes , naine, but thhe lines to'straight lo the heart of every bereaved parent:] 'Fold down its little..baby habds-r . This was a lae;pe you. had Of old; 'Fillet the btow witl rosy bands, ,And kissits leeks of shining bold, SOnieNi-here - icithin'the rpaeh r iifyears Another liope may coine like this; But,this - poor:babe is gone, in tears, thin :white . lips, cold to thy kiss. . . In summer, a little heap of flowers, i ,In winter,alittle.drift ot:now ; - ,i And this is .all, ,through all the hours, -, 1 ' :01the - Promises;peTished long ago . . Eo every heait Inis one dear grave, s) , ,Close hiddep trndeilts ?oys and care, i Till a'er it gusts of memory wave, 1 I ~And leave the little headstone barn: .A I?' 3.1,,E :S RIS; SAMUEL J NICCOLLS, • _ Deniei.ed . at .1- ' lila!, 23d, 1883, Wore the 126 a. Re;giiiient of Penntyivania : • , . . . , • ; ELLO4P CITIZENS.-Lit is custom alone which makts!worcls" necessary upon this oc 4,asion. ThesetathereditimMendes proclaim beyond the P`criver ofexpression the, interest ie . , take 'in -the' 'glad. ;event of to-day. This is no ordinarfasseniblage, incited by .otiosity or drawix out 'by pleasure.; nor 'yet is it's mere gathering Of Triendship to,"wel ooMe thosls 4 ho hiive long been absent.front our 'tables u\d- firesides: -'lt is the 'voice of An approvizig-s\peop`le. It is the spontaneous ' owning together,' of loyal citizens to, fulfill a 'duty of patriotic - ;'and thUs publicly to Con fess. the debt: we s 11 ever owe the' heroic , defenders of, our I miti nality, and , - ,okirlows. But in fulfilling the duty you haye delegated • to me to-day,T,l must addl•ess myself to those wiio stand before us baptize with the fire of, battle and adorned with : hen .able- wounds. , ~Er• a re, Comrades 1 • ~I, saint you,: and while I thank, my ,fellow citize !hat they have-thought me worthy' to be their • repre-, sentative•on this ,occasion, I think isuyselt most honored that I am in a measureidenti lied With you and Your history. Not that\l co , iii'thefilood,y' honors' of the' hattic-field but in these days Del's unworthy of his an •and wanting' - iii spiritofpatriot, eestry whO' . feels no, `generous pride swelling his heart in being 'identified with the valiant de- fenders of his` country.; -,' It is somethin g evet to r live'iV*se . heroic days, When; ac- tOMpd..nied by prodigiee'a new era seems to ',he lidawning on the world; When the fountains ' of *feeling are bro'ken'_up,and the bearts and th4nghts of, men are deeply' agitated ; when a great people, - molie‘k by' the , inspiration of' Ged,,gird themselves': W and , trample to the dust the barricades wicked and mis guided raffithave biiilt aciosa the high Way of the' nations' W and in the 'path ek,progress. But to be an agent in that w • oik,'t4 be ti hero is tlat-strife;'this gives the ' true ‘patent of earthly'iiobility and fills coming generations with joy• to spring - from 'such sires. This eorarides, is the reason thafMothers and'sis ters, gray-hnirattfathers-and..prattling one impulse, ..have come, forth to honor and, to, welcome -you., -When the mail-elitid'ie Legions of Bora p turned from , their wors pf conirestanotrap- ice, the imperial eity , becanie .delirious with joy. .And whenjthe lonViitriuniph'' rolled through the shouting streets,'bearingits trai;l. of Weeping captive, and tr4phies l seatelied -from !sacked cities and iplundeied empires, -ILer citizens, their hearts swelling-with. Ref scan pride, vied with each other iirhenarhig the soldiers who had"Tought : for i the,gtory'.Of Rome. She was proiid of hop,battle-searred. sons; should.be wttlik . ng in the 'common virtues of pagans, didr ,nctt• rejoice in your afe-return to:your „families. and But is not with Roman joy that - We' Welcome you. We too are Pt:mid : of our hatite:Searred sons; but not beeatise tlley`aveStipied. or desolisted Stntes., . It is itot fla tomer° sol diers thsit we extend, to y-ou a welcoine; Foi there is with us•l -trutt • but little tympeth , - • Cnanntanialna t filey 27,1883. Rev. 8. J. Ntecor..tat i - • ' , Resucttd ASYr: • .Arei'theizindeittied,coinialttei., lea behalf of the Loyal citizens of Chaninessimr,g, typal ;nest respectfully and earnestly - solicit ftotif you; for uhlfeation,acopy of your 'welcoming Aticfresvc" to tkio nsylrisu la Vein nteers r .delivered 'slimy 0, 18'61 lin believe 'that th dissemination Of • theprinciplcs and se t {mon-therein annourteeti;!ould Are beneficial to th o community. Moare.eiticerely yours .4 0 ”-- • • ' - • - Ja7lN - JEVYRTBsi_ r _ ' - C"Liftia, ' '••• - • - "-. •: -3) : J. 11,3iEED; • • , ; • ',TORN' ROk.;III.Illt; . • , • ' ' - .` leottimitt4 • 21 , Stirre. itrrr e1 1' 66-Erti;nurtc4 3 /P7, 2 70 863 . .tett;Ctartr. end liners: ' srcrs •—ltt; deference to • :ostur p7tlP.l indginlint, 90Ila Itntilin ; only regretting that it 6 .1 4 ua 6."drr'sji. r ealt t• hy 4 the 41 , 3244nten , :t0 °wham tt. was tie)iver:d. ,st- ‘ - - • Yvitra fit -'• with that chivalry of the dark ages which delights in the blociAy trade•of arms : but it is as -the soldier§ of gar country, aq the hero ie'defenders of liberty and the - sacred cause of constitutional goiarnmerit that we extend to you. - :a weldeine wean but `feebly express, it is not that you -come to tis - Ted "tvitirlhe blood of recent slauglflter that we honer you; but it is that you have sacrificed the corn e forts of home for thtardships_of the camp, I braved the - dangers of _,the_ battlefield. 'and freely shed yourblood; not for - selfish' ends, ,or empty glory,. but that we might have a country to possess, a nationality , to cherish,. and a flag without dishonor.. • • 4' Our hearts are filled with gratitude to God that's / o many of you have been permitted to return to us, for suet. fives as yours.eanbut illy be spared in times like the present. • He who shapes alike the destiny Of men and na tions, and whose watchful .providence num bers the very hairS7of our heads; has been 'merciful to you and good to us. While in the same camp, regiments have been decima- . ted by "the pestilence which walked( in darkness or the destruction that wasteth at noonday,:" - while under thesame leaden hail OF death others have' fallen like grain before The reaper, you haveibeen in-a remarkable Inannei" preserved. 'Weekly from many a sanctuary, and morning' and evening from many as family altar;.fervent pleadings have gone np•to the mersy-seat that- your heads mightbe covered by, the favor of God in The day of battle; and'ubne we trust are 'More ready to tteknowled'4,ildS hand in your Safe ty, than you, \ who know so' well the'perils you Mire escaped: - •-' c• ' . • •"'. ' But your are not all here, and this thought canes like a - cloud a.eross'thebrilliantsky to remind us that perfec;• joy- does not' belong. to earth. , I see your killant lea - der still pros trate from his - wodnis ; I secs the ' same glo rious flag, though: stained with smoke and torn' itt the 'balls of battle; but I look in vain far familiar igees and' forms. 'Who' that has•read the niatehlesS ballad of Bulger can forget the' angpish that Ails the bosom and breaks the heareof Leonora as she looks in vain among the “retu'rning.' squadrons for her lover, left dead'on Prague's ensanguined battle field ? There 'are , Twiny Leonoras whose swollen eyes will look among your ranks, if perchance they may see the man ly form that new ilies moldering 'under the sod' there are niAers 'whose quick eyes shill detect through the mist of tears that one is wanting to fill tli-ltrokenfile ; and there are fathers whose! hearts to-day shall bleed afresh as they think • and mourn for the un -returning - brave..ii,iNor shall they Mourn alone. Our joy shall not restrain the tribute of our tears for the,ollant dead. We would not forget them; We‘bouldbe ingrates, and unworthy the mane of men if we did. ' If 'heartfelt eulogies Or ;sculptured marble could reward them, it were soon dode. But marble is too poor;' words. are too feeble to pay the debt we owe then.i 7 . But we can do-justice to their memories we can keep 'their names from dishonor by !maintaining the cruise for which they died.' We will etnulate their virtues for they are worthy of a place beside • the heroes 9f the revolution, whole names. o 'I, LE -- wevederate, and': whose ashes hallow our soil. All honor tb the gallant dead ! The :past has no more precious' legacy for us, than their spirit and example, as withthe deVotion of a Curtius; they', letrped into the- yawning gulf that it might`., closed •in. peace for u . 8,.. All - honor to the gallant dead t - When peace \shall give us time to build our monuments their nameselhall „not be forgotten. Genius shil struggle to exprOs their virtues in mar- Ede and on the glowing canvas, add poesy shall - sin/7 their praisekiniminortal verse. - . tb ,-' There .R- liave been' times when citizens at home looked with 'appreleniien and dread for the return of their armies-from tge wars. • Hardened by rapine, -inflamed with lust Of conquest' and denleralized- by plunder, the fierce, restless soldier: was but illy prepared to mingle in the qUiet'add peaceful scenes of civil life. The taationi \ ncideritto a foreign war Was preferable to' titeir return to be - a constant 'source of riot and lawlessness, of violence and bleodshed, in thebisom of socie ty. But God forbid that we should wrong you with such s.cielons.- .We'• hEcie no fears that the exantple yen have.sef — on the' .field will be tard f ihed by your oral t %at home. It was flip-la-iv:and order", for ri ht-' eons authority, aid Gel;Oidained govert , - \ ment, that you hazarded . year lives among the thousand peril of - the'bettle-field, and how could yen bet less eager to maintain the same among the. harmless scenes , of home ? Fear your comingl No! we the more welcome it that you may teach the timid and falter ing among us the,great virtues of Mt A - Merl-• can soldier ; constancy 'in disaster, devOtion to duty and hopefulness - in• defeat. 'We the more eagerly' ha} your 'return in the hope that your woun4 which ' you; bear with such patience an4pride, May in their silent , eloquence more potent than our - words; hush the 'pitiful mu urs 'of • those - Who have knewn the governent only -by its power to bless them ; and ti at'yotir presence they kin rin tile some generowl! Shame -in 'the' bosom Of those who hithertii have 'been -too' selfish to make the sacrifice', or too , coviardly to Main-, fain by deeds thei conntry"l cause.:•'... : • '''..,- , 1 ,i . . . . , !This, soldiers, is . not the weicethe We 'ex-' peeted to 'give yol. We. had hoped with -your return to be einging the abngs4T(driveavi. - ing the garlands 'ef peace.' 1 -Wci. 'lig, fondly' anticipated that before this thepoWer of re-' hellion- would be broken,' and ourjoyist,Yeu'r coming be undiniMed; by fearectfybiir return to the field of strife: That it - is net' so,. is . mit ,pwing to any Want iif valor,or• steadfast ness 'on your :part;; and ,we can' the -inure cheerfully submii, tie- our AisappOiritrixent _ when- we see yoid.l hopefttlnes§:-'•"Thlt aomP , may say "if the ftiult, isnot yours it'is ours.'P- I -- admit - ,'-that had ewe ligtened to the! coun:' sets of some we:Might ' - 'haVe-rteceived yon ire ' Face. It waP ,to proclaim," ant: -Orilla- '‘ flee-which would,strengthen - reldgen in the Sduth, and fos_terlistm - i - old 'and zezeitemOt • in the . .NOrth ;Tit ;w , a§.Utalce-theause of =II ELI k i r-he Italian ritritorVi ehantbersbarg, Pa. right from the Stern arbitrament sword an commit it .to the tender *Ties of laharditti politicians ; , it was iti to baizd ? our'armiesr pardon ()fir - foes, and 'recognize them 'Or_submit Osm. as 'titby might elect: r6a we doni' 3, then indeed might We'dread Your g, for cd l how 'Could we face the wrath of lignant patriots whom we had thits outra44' Yan,r very wounds would annoy us,:, hank - . us your insulted Virtue` could rel44am9n; 'would :cry — coward fo. The bones of the' martyred dead s iliat bleech-_, ing •on a hundred liattle-hClds 4 , 4 have riseit-Up.against' the disl4Or 140. ufon them ; for to keep' that pedhelfef., , ,s t cease to speak 'Of 'them with respect arpfive . ; aye to remove every cause of. comitit from', our "offended brethren," we mu's° to - the` cold monuments that mark the .1,%, resting place of - the dead Who sleet) `amoius,. 'and erasing "fell in the service of biouintry," chisel there " died ingloriouslylti 'abali , tion war." Thus stigmatized peace ful days perhaps' marble mightle left to mark the martyred hero's me. No ! - We would rather welcome yont4 to part with you to-morrow than sublai , to such a peace is this. But I need -not you,' Who - d:vie guarded the entrencients that girdle our capital and ti‘inon of, faced our foes, what such mead re4c lts ad-; vacates are net such as would r9 c 6' to see. you. Their, welcore.e._ 1110. 11i1e/th's Would 'Stick in their thfoais,:for' t 'the memory of your' ale and j it 'oaina. you; e 4 lltlaillt~ 'guilV , of your cOuntry'Sl'lnatti: frifp n , beings Who have lost 'the spiritl freemeti and have been given-over - belie - a lie ; and had they the courage, aretly'- fit td stand -with those,_ wi() leveleeleir rbtty, °nets at you as' you stood at- y - in tho :Wilderness. . ' * . 4 , But there are none so , base as:is-among' us. All join , in welcoming tho'eturning soldiers of our country. Venerab age and, blushing beauty, youth and manlid,tathers mothers and sisters have came fot to how= • the brave. ' How shall I expresthis wel come ? Where are the wordi• ainVent as the silent pressure of the hand, or/ehapreilt as the glanees that flash from; eyeiedimined with tears ? Where .is thOangige to ex press the joy that gushes forth ailed with laughter and tears ; the looks thatT straight to the heart; the welcome : of itera ; the rapturous embrace of mother's; ttgratitude that lights up the - faces of all ?.i all t.heke are your's, and more. See! Fat4hitherto bent under the infirmities of age, Istraight ened with pride as they look uponieir sons ;„ beauty stales upon you, and stag matrons clasping 'their •babes in their t als, point with trembling fingers and c 3 "Los! There -go the heroes!" Welconl we I cr l y. A thousand- voices,repeat the echUnd , whin we have repeated it a thousandtmes,i our hearts are still heavy with the Ven. , 1, , MY 60IINTRYMEN :-It was ; eh RoMe rang with shouts of Avelconi ,r return , - ing legions that her youth, into w r itt• t i the scene and fired with a, love tivry.i-(10.4 vOted'themselves to the service of" , emPire. Shall not the events of to-day la e in our breasts a more ardent -loVe for et cause ..., which has covered these with , - glorY ? 1 Here lit us re-consecrate outsets to the i Union of our • fathers and vow-- ; maintain the rich legacy, they' have left us;liltare We indifferent to, treasor? Are willing to draw. down 'upon -ourselves all ;enerneless hOrrors of disunion and anarchyl' if not, let us- now forget nur dissensions aiinseneper ty clamors: Let Us play the Art of men. The shades of our ancestors nl the untip peased manes of the countless 's/d who have .fallen in the hallos of theeknt, like a great cloud of 'witnesses, 1 down to'see i how we shall Conduct ours es , in I. hii;ex tremity. Liberty looks upohrS, her' cham= pions, with tearful solicitudefFreedom calls to us from every land, as 411. a thousand voices; ".Quif you like mo—Be stro4" The renown d:ained by the roung valor of . , • those present incites us. TO very, disasters we have suffered in this vt admonish' us, not df the necessity of Subn...tion to ruin,•but T _ of appreciating the desperar ( bra Very of, our foes and preparing to meet* like men who believe that all we are prod-of in our 'hisio ry, all we value in our atitutions, all fhitt makes country dear and - line Swett and life honorable, are staked•upoithe succe,ssful is se of this conflict. Let ; then cease' all idl cavilling and gird oudlves for the,wOrk. It is 'sy to- find objectio vhen we compare this (Bs =bed' present ,w• the past. 'Then no agent f conscription Meted our homes, our taxes \ ere trifles, ,e 4 soldier's ' and isen tinels we seld)mm. saw. -'-' It let us not he so foolish as to attr ute aphis to' the goVern- Mient. Armed re ellion robbing our, arse nals, ,assaulting our rtithreateningehr tie \ tibnal capital and moc •fg. alike our threats \ Of resistance and cartel!, for peace fcirced it all upon us ;• and agtastit,let our just an-. ger be kindled. i And byheti\the very air is rife with treason; and' feel the foundations of social order .tremblig beneetil\our ifeet, law-administered in hinan wealtnegsi in its eager' zeal to suppress - e one and maintain ' the - other,'should comfit =intakes, muitN . Ye' 'become furious ? Surly itis more becominks, a patriot to exha,ust hi energies - in subduing the , great cause Of . oul troubles, rather , thini. spend them in-party Oecn, and foolish corm . plaints against the mit-Ilk-01s of a power l that is e.ager-to crush armd treason. We Ought Calmly and - patientlyfo submit to anytern ?oral eviTh t . • rather WU by our impatience to createdistthisions •at home and thus ptrmit .armed • rebellion :_to involve us in wi*'xind donfusion. not - 'tB be remedied by centhries: The - right of candid and 'intelligent critlcisie ofPnblie :Airs is not !o'be, denied. Rulers are responsible' for tier mistakes and a, na tiends no longer free' When it- cannot' judge them.' - Bufthis is nct the spirit wedread.. 11,,i11 another,• an insidious one, which ace's nothing in the mistakes of authority 'but the stepping 'stories for its•.earn'advaileeent; *Which stand idly by to Korn and criticise the qffortsa nation is b foith to preserve . 10 QWoifej :4, with no' geteroi lg l, Oaliat hil Qr ;helpingand prOffers Ats aid.. fetus all t, en rally around the fiag.of adz - countryland', lawfully constituted authorities.'- prove ourselves viart*esf,our inhcritanee and' tinder theblessing of God we shall yet reach the safe and quiet land - of peace. God grant that the fliiy may soon wise' when. slitaW see in faCt; what we have! today, in beautiful, picture, all the sister State - sunite the 'praiSes (if - the soldiers who 'have fought, and, bled - and died for tDe = Union, of our Tethers. THE x.3.rotatE.tAx. IMPORTANT DECISION DY TEO. COMMISSIONER ( 4 - OF-INTERNAL , ItkOarYJE.• The C, oinntis.siener of. jr!ernal Revenue ninde .the following highly 4rivor taut de`eisiOn, covering the *hole ground of the income • • The income tax must be imssed Pftid in•the district in which the isessed, person resides: "The - place where a jlrsoit votes; o - r is entitled to vote, is deemedhis' reildeneb: When ilot.a voter, the place ,vhero tar on personal property is, paid is h be, held the' place' of residence; In cases, of limited, partneship,; fofrned With the condition' that no divriend or divi ii - sion - of profits shall be made .until the ex.!. piration of. the partners.hip, e a k me mber of such firm will be required to realm his' share of profits arising front suCh . buiness for' the - -year 1862, as, had they so deSirel; a division' of the profits could have been m u le, : • Gains or plotits-realized,from the Sale of, aronerty - durog the year 1862, ;which pro p6rty, was, purchased before the tXdise laW wentinto.etfect, should be ,returned as in come, foil.he year 1862: . - Executors or administrators of estates of persons who died in the year 1862' should make a return of the income there'd. ,r 1 merchant'S returti of _income should cover the business ; of the year 1862, exclud ing the previous, years. - Uncollected, - counts,must be.estiniated: ' Physicians find livtyeis should include the actual reehipfa for services rendered h 1862, together with an estimate of the un.a.l. - ixe,d -or contingent income due that year. 'Dividends, and interests , payable in 1861, -should be returned as tm income fo. that year s no matter when declared.' t Dividends derived from gas stock at tax able as income. . . , Income derived - from - coal Mines mut 'be returned;nlthough tax has 'been pioviusly, paid on cold produced. No deduetiondan be made because of diminished value, titual. ka. suppoSecr, of a coal vein, or bed, by preess of. mining. The 'rent derived fram 'eel mines is income. - • . Premiunis paid for life insurance are, lot allowed as a, deduction in tke statement of income. ' Pensions received from 'the United ,Stats. Government must ;be returned with othr Income subject to taxation. , Old debts,, formerly considered holessli. lost, but paid withinn - the time coveredby tin return of income, should be included in thial statement. Debts considered lost on the 31st December, 1862, and due to the business Of. the year 1862; may be deducted from the \ profits of business. If subsequently paid, ' they must be included in the return for the yearin Which they are paid, , • . To give full effect to the, proviso tb the xlia6ty-0-..k-.4.06 ,, , , v,-,4-tim-.,:ci- - o - Moly-1, iStr.l,'• respecting the tax on that portion of income derivyi front United States securities, it is directed that when income is derived partly, fro rg these and partly from Other sources, the $6OO and other allowances-made by law shall be deducted, as far as possible, -froth that portion of income derived fiord' other sources ) and subject to three per cent. tax. • Igo deduction can be allowed from the tax able income, of a merchant for compensation paid for the serviCes'of h minor son.. II , A farmer whpn making returns of the total I amount of his " farm produce," shall be al,' lowed to - cleduct therefrom the subsistence of horses, mules, 'oxen and cattle us, d exclusiv,.- ly in carrying on said farm. The term '"farm preclude" is construed to include all ,proclue tions of a farm, 'of what nature or kind soever, The ac c ount of stocks sold by a farmer since December 31, 1862, should not be included in the present assessment, but the profit realized thereby must be accountedlor in his next year's return. 'Where he' has inlis return the produce-raised by _him and fed in whole or part to stock subse-: quently. sold, he milt account for the gain realized by feeding and selling Said, stock. Where he has not included the produee: so i fed, he must return, as profits, the difference between. he value of said stock, Lon the 31st I -- Of .December 1861., and the amount realized fin: them. iertilizers purchased by farmers i to maintain their land n its present Koduc tive condition Will be considered as . I .re pairs" in estimating indoine.. ' ' Interest should, -be considered as income only when paid, unless it is collectable, and remains unpaid by the consent or agreement of the. ereditOr. 1 - , Liiises incurred in the prosecution.of busi ness, are a fair offset to gain derived from busi ness, but not from.those portions of income derived from fixed investments, such as books • , niortgages, rents, &e. . ~.- - 'Property used in business, and fuinishing •profits;_when destroyed by tire, may be re stored at the expense.of those profits, - to the condition when destroyed. If insured, the difference between the insurance received and the *omit expended in the restoration • will be nitcrt+ed, The-increased value given to a new build ing by thp permanent improvements will be charged to capital, not income.. Contingent funds of manufacturing cor porations made up •ditring tile 'yea* 1862 and not distributed, should not be - returned - as a 'part of the income of stockholders. :Undistributed , earnings - of a --corporation, made previous to Septernher 1 , 1 862, whether the corporation is required' to pity a tax on - dividends' Or net,- is npt considered as the in come of the stoeldiolders, nor is the corpora. , tion required to 'Make return of said-reserved , cornings, as trustees, under,fseetion 93 of th e Bioise law. The income. of literary, scientifie, -or char itable\institutions, in the hands of trustees or otlipr's,'not subject to income tax. , _ 'i When's. person bOardtf,.or rents a room or rooms, the rent thereof, in lieu of the rent of a hbuse i is deducted from the amount 'of in come subject to taxation. " ' : losses - sustained in business...since Dee-ern ber, 31, 1862i,wi1l not ,enter.into•the - ineome asiesment for' 1,..862:\ . . . Interest on borrowed capital,used in busi ness-maybe, deducted `frm' income. - , ' if alilaner returns ail hit farin products he willbe allowed to dedt ct the actual -et -pease of subsisting and clot 'ng his slaves.. , Legatees are not required R 'return I-their, 1 11 1 legacies as income. ' The ineothe tax is as sessdd upon the actual income oiZ-ndividuals. '*- Finns, As such, - will' nefinake re urn's. , , The profits of a Inan f uttr busine,ss are not hempt freflth i in d'onseguertee orb.is' rhaviql, • -tarimpdSed by lad ripen he t e iurbd,by WM. ;-I:, t , I ! ..; AS , bridge; express, :teleg*li, s' m and ferry-boat companies or cora•alio are not authorized*by law to -withlyld to the Government any tax-npO4teres aid, or dividend declared by thereildi in e p-ofirl., dividuals derived from tbretiOurolia liable to the income tax. 1 4 i' - All persons neeecting b?nio_ ,tbfusimake_ return of income, except ulcase e jl etad es - are brought within the peiplties;.•peacribed, by the eleventh section of Ile act elJalll, 1862, viz': thl'addition Oftpef cit. tO the amount ascertained' by th sistat Asse s= sOr, upon suchinformatio as he e 0 obtain, and the penalty of , sioo, ;be reed'ered for the "United States with, c .of, suit. nEBEL Actor.wr 08 vALONID/or. fIAWM ILECIrriOIO7 The Chattanooga Rebel.4 - May,lans the following account of Valliadighsan'e in the rebel, lings ,- - " Mr. Vallandighate has just 'art . ,. veil: He was-brought to 'our ilnes ri..nag:f truce, but the commander oT, the outpost re fused to recognize it for tnY such purpose. The 'Federais ' becoming; alarmed--; retired, leaving Ir. ,Vallandightim, with fgs bag gage, upon.neutral:ground.' When:rout offi cers approached him he rfroposd delivering,- himself a prisoner of ,war. ettLis was de clined, inasmuch as lie Os not in the service; of the,United States._ Oillearning his name , atid situation, he was reteived:as banished from his State, and as such, teuder7 ed the bespitalitfei of the conntry;, as 'any foreigner Seeking refuge`,, or banished front' home for, , opinioxfs'strkei. He vita _ , received byGen. :Mason, and- esiirted to : his head quarters Without auy dainonstration.., There he was receivedlyy "Cot4r. Stoddard Eton; of- 9011. Bragg 's S:Alf,-• and by him con veyed in a carriage - to' Shelbyville, 'where comfortable q_uarters were provided for him.. There was qua deinonstration, tut everywhere' he passed, those who hi.d heard 'of'his com- 4 ing greeted him Iltiudly and 'with silent to -f kens of apopathy and respect. - "Mr. Vallandightira looks cheerful ; and seems to.,,breathe easy cn escaping fil,Om -the Lincoln despotism. Ile very properly de sires to avoid public demonstrations, , and only asks - that he may find a quiet refuge in our Midst 'Until such time as the voice bf his people; relieyed froth ai despotic Weriiraent, shall eall him again ' to -their midst. -He -seems fully -to realize the daarrassment of his position, and will, 'beyond doubt, be equal to its responsibilities. 'Dignified retire-' merit and seclusion from all' puha' matters' will, to the minds of all ?taper thinkinwper. ,- sons, and doubtless to his own, be-the.. best course far him to;piirsue." The same paper ; ', editorially, says:.' His (Vallandigham s) road; which leads up the steep ascent of the future, is direct and..&;ai, ,, lighted all the way. It, leads first' out; of some 'confederate port to' Nassau, thence to Canada, and -finally to ate - Gubernatorial chair .cif Ohib. The returaof , Napialeon from ,Elba was the signal for a geipral re,cition in France. • Thousands fock.oaXo, -him or: - .the instant. Nothing could keeillielAttle Cor- . poral, bars nor iron; nor prifen, nor island. He stood ante more on'hit - native' heath. The superstitious,poptilar hart clung to him ,and he triumphed." Let NrYallandigimm:s return be as 'speedy ; let;imalisenee of a sin., ,gle month find him issuiigin addresS to the people of his State, from I,(wereirnada; pro ell;timing thEse4.hings to dm; :- = a 19yal citizen oftt.Union, and a _ o l4Lar -0 against IaWF a i'.77."!n• :trary to my will, aere4t enemy, whose refusal tireceive and recognize me establishes before_4l men my patriotism and.my honor; Vdllandigham, per secuted-, exiled,'Mebbei and coerced by cow ardly tyrants and by bayonets, but not deaf nor dumb,, is , me thc-1.,- , words, and declar4 myself u candidate for Governor Of : a The abet would te magicar r : It fur ther says,.. "his prospects' for Governer" of .Ohio are eceedingly • ?air. Ho is the rebels"' style of miin, and we admire, him because from the start he ha.s been ;against the war." WORDS Or AN OLD DEMOCUAt. Judge Hiram Denio, proidingjudge of the Court of Appeals, and a ,life-lorie democrat,, having been invited to attend the mass as-- serabla,ge 'of loyal citizens at Utica on the' 27tb,lnade a patrioti,c - reply, - expreasing san guine hope of the .sudexa oft- the -Union ar mies. Upon the duty, 4' all loyal men to forego"politicEil differercet at this period, he is equally explicit: , "it is-easy,' he write , "to point out this- - takesand imperfectionsid the civil and mil itary administration qthe government, and,' after the fact, to show how they might have been avoided or remedied; and there is nut urey a temptation to persons who, like my- Self,'Elid not aid, by then suirrages;•in bring ing the persons actually exercising the .povir ers ofgovernment into thEir official positiotie,. to dWell much Upon and 'to exaggerate such errors, and under the'infltence of party 'sen timents to lose sight of the character and importance of the contest in . which -we are, engaged. But the perjstence. in 'such ~n course of' thought'and - action is 'as wrong ,in principle as it is hurtfallii the national cause. ,11. government like oars, based upon popular suffrtige, in which officialliosition are renew able at brief intervals ; 'ear never suffer per manently on for any considerable time, from erroneous precedents; butthero is great dan ger, in ii-- brae like this, that' while a portion of the peoplq are employita their. energy in disparaging the actual Administration, and endeaveringito bring it into contenapt and to cover it wittt odium, the national fakes and the people a$ large, distracted - and discourag- I ed by the, el mor orparties, will lose heart and hope; 'that the conflict for the, sup-. w .pressioefi he rebellion, which can s never I f be abandoned, will - .thereby be prolonged. Hence iris ti , ,i,me a gratifying feature be your demonstration that ita pro r ates to' ignorb par= ty,.distinetioria, and to exabiace loyal men of ,all shades ofpolitical °phial: If -the insur gents leadeis -could.-„at met be-thoroughly p.erquaded Of the, truth that every man. and woman in the loYEthstatas is as thoroughly determin e d eueni to resist thb ri i lm j ects'bfdisateni " br- ' hi asq. believe tflat, for the most part, they, realV are, ,that ccaTiction would g i i further tha t many regitaPnta 45143 .rm'ad men to-bririg the, contest to an end.—Men )44 all parties the plainest dictates of pa triotism, qi yiebi to tho existing national governine 0 , fell, 'Mo. cretinous and cordial . -support, n t only by contributions of - men Aind mearis t but, b'y eneonrEiging: lanpulie and'a hearty sympathy in: their /libels anti trials." 1 i , , . far . neje. is Aflthing - Orer than honesty —nothing .r'seeisi, than Charity—nothing warmer'thaiLlove.:;nottin4 richer than wis dom—nothing trighter thrif virtue—and nothing *Con Etssoithst tlmn faith; ' These united in one pod, form: tie purest, sweet est, warni,S st, )Ihtest an i xaost steadf?lst , happiness,- .131 me tax • excise sunfac. RTIB'ES. What an=y- mmenso, amount of heroism , am on6iiis'-cliiss pp- . qica' 'Unnoticed, or is %k en i_ its , _a maiter.:Of courO:l_ not. Only in this most- ; •• iith.tAkns *l*. we tire. waging, but ill those of 1 ' id plisti tiln‘ ' Ver.l -- the ;Soldier, he has - his 1 - comrades about hiiii-shOulder to shoulder ;1 , • he has praise •if he well -i: he has men- I fiatand pitying tears, if he fall nobly striv-I Jag. - But - alas t the Soldier's, wife-! Evetil an ofacers'a wife who has- sym fialbii-lig friends, who has the eomfort4 and many -of AU liiiniter`4sf-lifelii*O - Childien i s - fill • ' ,tune is provided-for if- their father fall,-, what, . - 'hour; A Aieiolit '..t l istieuse Mid anxiety 01.4::: ...- rapt- ra pass;; even in these fatdrable circutistf- . , stances I „- RuwAtard -for her,' -But for the -7 .Wifelatd,-0"9"*1!-- f•oldter, wlo•ln ' - giviti*',:lice -,':- , - i liusbarkt - =to- the '•czoiiiitryl has given p;ii - 7 ' .thing; who knows net whether the meal s ' - tind her little t ones, ate ,- f , ating,xnay be theh4t, '. for mania hungryHlesolateL-day ; who bas no friend.to say,.'; Well done '^ as the lagging - .weeks of sliSpense treeps 'on.; and ille stands" • bravely, at her pci t t, 7 kecilltig-warit 4 0 51 - . 1u , :- ~ . 'tiarip,to)44 ; imagination-busy among thk• • i • heaps of dead- and wounded,- or traversiug ' the wretched, yiaon - .4exis and , 4 , Ar4a tr i, , ,g , ,,:. the iliatight-7- of': their- • demoniac 1*(4% 7 ; 7 ' keeping down her sobs as her little -daughter •- trntitfully ;Offers nii hdr, tightly:.prayera'iittOri , papa dear to coma home; 7- or when hell lit tle son sust old entalgit‘til read, traces slOwly ._ with his_framers the longlist of. the killedlitrul •., wounded, ;'' to see'-if ', father" is the* ;"!"- shrciudinglier eyes froin the ,possibleafiAttre. of Stet children shauld her strength Orerout.. , tinder the pressure of want_ and LiarfefY ~., no -friend to_turn - to, 'When her 'bald\ is palsied .: with labor ; nor waving banners, nor niatrtial ' ' Music, 'nor one procession - to chronicle her __, ' • 'valorousk•deAls!;-, none but God and herlown! brave :heart- to,, witness her- noble u4kted - struggle; when_ illithink of these solitary wet , men scattered' throughout! the lerigth• - i - ind_Y : i. ' breadth of 'the land,' ray 'heart warthi -to- - , 'wards the'ot; and"l irould fain hold ;Ahem up in-their sile4struggle,- for all the ;world - -; _ to admire,', . .,., ~ - 1 When 'the' history of this war stall ha' *ripon!' (and that cannot be now) let the his=' n / `,/ torten, , what-else soeVer - he may forget Mot tO.: chronicle the. sublime -valor of the keartii 7 l',•- stone,: trdj s .over, our-struggling land.—iburify„ , • Th 6. ::Washington correspondentiof the ' Springfield (Masse)-4?epubtican, telatea the following: • • „. , Speetking of Arr. I.,ineolaretninds Ilea an. anecdote .which Phittenden, of Vermont,. , the register of thd treasury, told I/Alan out; -door meeting theothei night: lie remarked that lee'irouicl.: state' ono fact in connection -- with his 'experience in, this city, whiehliebeit lieveithad never yet been made public. V.lfis firstMsit to Washington was perhaps sr. ant fortiniate one. „Ile delegate from the yerrnont to the peace crinferenep, --- 'whi - met in this' - eitv in the monmonthof Feb :xuaiyry; 1t;60, - ;upezi - th'e invitation - of the tT" t' yv eritor Of Virginii. .•ila that convention he: - happened to Inrin the acquaintance- of_Japies B. ,1314 ) :, of-_Kentlteky;• Win. A. Sedden, of. Virginia, (the pre4:nt rebel Secretary War,) Gov. 'Morehead, of Kentucky, Who isk now ir fugitive, and hoped ho Would ways be until he ;vpented, and others; _slits -- seat was pear those, • genth•men. One day. 'while sitting . l - ritleillieni. aesinant frorri Wil bird's !Hotel entei cd" and handed d card ' 3,1 r. ,Sedden.:Wli4 •sat:•netir Mr; Chittenden,,' '"- He:did notknewlwhat was on the 'card, but it was:poed around from one- to the other in such dmitnner ')fhitt he could not help-but ee thqoard 71,:r4.4.4-wo„ tn Wash,' fir ... .•,1 , never.such ',confusion' • made by eksmall piece o f . aFa befqe' ,They looked - at cabli other amazement. At Jolingtori,l t , e ' war a s '-Sena^ tor from Mi‘ouri; ,„116,6,1,Conti,othimself no longer, el. - clairned with “11-Crg'-' the deyil did. he get,-througi.B.iiltirore ?"_ n P a us-than the eyelid is.tothe•ev; The little whiCh ?tte i r than the much which disturb,s A The best Rof4session The eideduirn ni ' 'fent, •serveS' e 011, - t) ' • ~ in ; 3 e.i rkena. • to inoline'ienr heartS:fo'the pies - The best riches is ebnientnieh tli° Nv°?tt. of porettyis'lew altirifa, „ Labor for this life as if thou fotev'er; and 'for the I"ier as if fe \ ' wer '" t3 die fo-morrow: ' i Desire - not the'Niisel)lntin or !thef l i ' ;:4 , / ,:f s ' "thine enemy , . butguard thyself eqtite.Y' .„"'• the cunning of the wise matt and" ranee of the fool. The man Who 'cOnterit . li'liltbse - li . to4Y, l + vi}l • - that'whiel he has, wilr creNtefiti t°- *l* ow. with that, which het , ,taL4 - T! , 40e is notp-morrow. _which ' contorted into '• • • k; A Soprnnar; Rie n°7l.l ji'hi~ scud" somb • time pievipuo to St bewa l l ' ,jackioni - death :` • r ' • iee is • , '•• uthern • ewer to the exponent orso `" "' ;.. conimaud - ;•' 'Jackson 'tho•t 'Cipression,l faith in ikad,tuad: in itgclf,_ itktuiriblecif;72,l'' iti,entlutstasm and daring...its nitconquq, will, its contempt'of danger tin& fatigue,„ Well, as wehave (lest - v(l4(l'4lp' col - 11'44T, - cy's faithin God and in ithelf, its tthij„' energy, its enthusiasm and daring, its querable will, and its contempt Pf danger fatigue," we uncoil' t be .mml4,, afraid ofl "exponent" of - southern ' Unless t "exponent.of it-gik deal stronge • than "its faith in God.'_'-4Vailfeille •Ciauti. . : , . . A FRIEND tells a sthry 'uf-S, witness - wlii - makes a very nice distinction lin thelshadq, of lying.- Being questioned v l.4"-tk if!73:er 9 to the general reputation of another' wanettii for truth, the witness . wasitilial whether th 4; .individual was not 3T noterions libir.=;-"Why,"*l said he, rolling , an immense qid a tobs.ccoAv in his mouth, "not eiactly• so; tit he is,what-- I call an intermitient liar." 4 . . : - _,l i , • "W.IIAT'S, that pietuyt pa•t soKet.k-* man in a 'print-Aim& the t k ther.day, ,thej.4 proprietor, was !over somerenr; Farrago. t4That,.sir, 4 ls Joalras; an the 4un to stand - still.'" • "paitelli 4144 i :1 isJosh and *hicir,is, , ,hist h•ettrd• "•••_ .1 •1 • A TAM', being asl eclo -- whait busiriesi her, husband followed , •said-he ettgag • in .1 "flnishing."', :Faiths* e'rPlAninioPiwa ik essary and after a brief t hesttithert, - , she eon , - tinued--;qinishiag- his. time fin' the. State ...I - - , • If a woman could-41h: iput of the two, corners of her mouth At _the F,turne:ti#3,e there,: would be a good'ilearsaid pnifotli sides. :f • Toll.ll men the; bestbestfr „b h t.h 6 e no b r eg i c;:,p n 'z i iiJ ni lii ri s is a ! :e high: ",ANThen should a .Idvelf rtojt deserve to remain ever grpe 1 p.? -- 4. 1 ?:f.. 1 '1.- pines to become spruee. • j = TQ see if, _a girl is, arr33ble-n-stOpo, her dress in u ball .ro6ta. . , . • Worth •har: been under - :6 ve Ver since wealth lii cier-rated., -! heisievierser A BENINASCENEE. II S II J:!t U H H I' er "to _