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
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er "to _