Newspaper of The New York Herald, December 5, 1866, Page 9

Newspaper of The New York Herald dated December 5, 1866 Page 9
Text content (automatically generated)

rate iwmnt upon the stockholders for an amount ?nfflnent to make up the loaa stutaloeJ, and In case of tliiM to do ono or tlia other witliiu thirty dava alter i amount of the Ion ta a via rial nod, tba Comptroller of dbe Currency may appoint a receiver to wiod up the ?flklrs of tba bank. fifth-An amendment to section IW makes It a penal ?fleece for any person to havo In his possession with in lanl to pass or utter any false, forged or couutereit national bank note, and requiring' every national bank tag association to cause every counterfeit note that may ?a presented at its counter to be stamped with tbe word ?** counterfeit." Tbe forms for tbese amendments and for such chsnces In the law as msy be nnccsary to provide for redemption Is New York city, or in tb? citiOB of New York, Boston suid Philadelphia, as may be deemed most expedient, ?nd to provide for the Issue of cliculaiing notes to hsolcs that may bo organized in States misapplied with bank ing facilities, are not reported; but tbe views expressed x?I on tboeo points are submitted for such action as may fee Judged bant adapted to secure tbe ends proposed. In conoluaion I have only to S'ate that the national tanking system ta now fully Inaugurated and In sucivks ful operation. The Orst bauk waa organized in June, -IMS. There are now in active operation I,*47, witb an ?g?re$at* P*?d ?" capital of >418,000,000, which Is owned by 300.000 stockholders. Tlit system lias tbe confidence - nf the people because it ftirnisbea a currency of unltorra lvalue tn all parte of the country. It has superseded all existing State banking systems, and places the entire con trol of tbe ourrency of tlMQpuntry lu the hauds of the federal government. It hba proved, during lis three rears or existence, s most Important auxiliary In the manclal operations of tbe Treasury Department. * system that has grown Into such magnituda In so Prtof a time, Involving Interests so vast and so vital to ?very portion of tbe community, demands a careful con 'federation and deliberate action. It may not be perfect, for it was devised by man, but It embraces all tbe best provisions and mfeguards of tbe banking systems of the ?everal 8iaiea, and experience and careful study have developed bat few defects. H. R HOLBORD, Deputy and Acting Comptroller of tbe Currency. REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. TaiMStmr Df?awtiib*t, Oiuci or Ixtbrnai. Rivkvus, I WaSSINOTOK, Nov. 30, IS 0. [ I have delayed the preparation of my gnnunl report for the fiscal year I860 somewhat ptst the time when required by law. In order to avail mvself of the latest returns from the officers of the several collection dis tricts, aud to present, so far as possible, some of the results of the law as amended by the act of July 13, which moitily took effect on the 1st of August Inst. With the single exception of the relief of psralfine oil end crude petroleum from tax by the Joint resolution of May 0, 1800, the receipts of the lost fiscal year were from the law as amended by the act of March, 180.8. Vt? the first time, therefore, In the history at the office the tabular statements compns"d In its annual report substantially exhibit the proceeds, from various sources, of statutes existing through an entire year. Thoir ag ?regale amount Is considerably In excess of the estimate at the date of my last report, and, as 1 have reason to beliove, of the estimate of others who had given thou -hi to tho subject and were most sanguine of tho successful operation of the law. This excess came largely from manufactures stimulated by the open ng of Southern markota, and from cotton, of which there was a greater supply than was anticipated. The amount itself is not tu short of the revenue for the two years next preced log, and very considerably in excess of tho British reve nue for the year 1800 from customs, excise, stamps, property tax and post office. Indeed, the entire revenues of the empire exceeded thoso of this office only In the ?' <m*o( $22.000000 It canflBfrbo fyntod that the pevmentof this enormia* tax has pressedbeaYil? Ipoh all classes of our clt irons; but they bare been encouraged by the rememhranco that ?net only were thg current expenses of the government defrayed thereby, but that the national debt. Incurred gor the preservation of the national life, was thus sin Aunlly wearing awnv. The tabular statements which 1 herewith respectfully transmit ere ahetneta of Bcnounte kept in this office, as required by law, and which It Is made the duty of the Secretary ?f tho Treasury, annually. In the month of Decem ber, to lay before Congress. They are:?Table A, showing the receipts by oolleclora from each s|>ectno ?o?rco of revenue and the amounts refunded In each col lection district, State and Territory of the L'nltnd Slates for the fleeel year ending June 30,1000. Table H, coliec ?ions from bonks, insurance, railroad, canal and turnpike companies Table C? monthly receipts of Internal reve bus tax oa salarl'-s. Table D. number and value of In teraal revenue stamps procured monthly by the Commla at oner, and monthly receipts from purchasers of internal reveii'is stamps, ths communions allowed on the name, Bed the receipts from agents for >he sate of stamp*. Table K, recapitulation of collections of internal reveni.e frem all sources for the year ending June 30, 1*00. Table F, ooraparative table showing Ihe territorial dis tribution of Internal revenue from various sources in the T7alt"d Slates Table O. the ratio of the receipts from wpeolfis sources to the segregate of all collections Tor the wears 1800 and 1800. Table H, the ratio of the grow col. lections from the several sources of revenue to the agvre gate collection* exclusive of the receipts from pas?|>orU., salaries, stamp-, UnitedHutosmarshals, special agents of the Treasury, and the Solleltor of the Treasure, for the A seal years ending June SO, 1804, 1668 and 1846 respec tively Table I, total collections from each specific ?ou roe oT revenue for the fiscal years ending June 30, lOfiS, 1804, 1866 and 1066 respectively. The proper accounting officers of tho Treasury will present, more Is detail than I am able to do, tbe neces sary account ef expenditures. I bnve thought it adv aable to present e statement of tbe aggregate receipts of Internal revenue for the past rsr, and of their principal source*, in connection with like statement for tbe years 1064 and 1866, that com parisons may be made of the proeeeda of different laws. Aoansasrn sir-arm. The aggregate receipts of internal revenue ware for ?he year 1064 $117,145,748 1066 211,120,620 1866 *310,206,034 ?Til* discrepancy between th?ee amounts end those re port si from the office of the 0*e-etary of tbe Trevstiry srlee* TT-em the feet tbet the urn* receipts ere not elerey* entered upon the books of the two nitons on the seme dey Hlmller 4lerr*p*n<:tes from the same oeuse will be not red elsewhere. These amounts Include drawback upon good* exported i pad amounts refunded a* erroneously aasstsed and co|._ looted, hut ere exclu-ive of the direct lax upon lauds,* | ?ad ihe duty upon lbs circulation and deposits of aa ?tonal bauk*. These amount* are as follow* ? lirawbark. Jrm/uui Rrfu*rfof. ?064 $687,4.71 $2.37,470 1066 008,656 422.784 2004 708.866 614,844 a next its mow ercisi. somrw*. Tho am ounts reootvd from several of the most Im portant source* of revenue are herewith presented, with such explanatory remarks as are deemed nw eemry : ? ?0nto, Trust ti-rnpamira and Atvtnp* /asfk'urt n? S>lvilli .ids nod add! 1*44. 1*66. 1*60 M m-to surplus... $1,477,010 $8,087,200 $4,18t. 023 Crruiatlon 2,064,9M PVO :I20 Deposits 780,723 2,04.3 *41 2.OU0.A36 Capital ? sum .167 874,074 During the year 1864 tho tax upon dividend* war throe rr entum, while In 1866 and 1864 it was five per con st. Tbe tax upon c.rrnUlloB and deposit* was Increased for the last two yearn The diminution of the rceip.< to due lo the convention of the Htalo hanks Into national association*, which pay the tax upon tlinlr capital, dron iallnn and dopo*|ia to the Traasnrerof the I nited 8tatea. Capital was first taxed by the act of June 80, 1864. BAiuuieua. 1864. 1866 1866 Dividends. $027 303 $2,470,814 $1 206.304 interest on bnnde 606.860 047.603 1,266,916 The receipt* for 1864 were from the tax *1 three per Malum, thoM for tbe two subsequent year* at 0v* per ?entum. The law of June 30, 1864, first mima-d a daly mpnn pruflta carried lo the eccouoi of any f> ud, or u?-d Jo counructlon. and the reeeipi* from that aource are included in lb# dividend* of 1066 and 1066. tsscaesca maranim. 1844. 1066. 1046 Dividends and addition* to surplus $446,-366 $764,638 $707,281 Premium* nad ato*n*m is 623.682 001,-02 1.160.728 The taxation of dividends of Insoraoee nompnaieodur ?? then* thro* year* wo* the same as that of banks he tag upon the grow receipt* of premium* end as i mis woe one per < entum for the year 1864, si .er as ards It was ose aud oe heir per centum. Sal* at as o* maoss xan/'Tio t* ms srarica ot nil tutrsn eTativi 1864 $1,706,114 164 . 1*26 338 I860 8.717,304 The isi waa thru* par cantom for the year 1?f>4, sab pequenUy Ova, and was uatformlv impo-vd .|? a the ?teens of compensation abovn the rate of $000 per m Sim Tbe Increase for the year 1*66 above tft? previous Cter is In pert 4u* lo the three month*' ex '* | xy el wad to Ihnoa h' n irnhiy dlw l.erge I fr m the roil 'ery and ipvwl eemee, tbe late *ettiem?nle ef mar., diei.-ire fng officer* and lb* large amounts paid a? prtxe money Cr veasels naptorsd prior to, but adjudicated upon dur g. that year. Tsvrg STssrS $6 801,04 3 1*66 11,112.302 2866. 18 044 J70 Tbe receipts of 1*66 wera luareeaed by *-!d;l una to th* ?temp *ro#.|u'ee under the art of 1064. and those of 1W6 ?bovo tbon* of 1866 by th* uto of atarnp* 1n the States tarter to that t>ta? a rebellloa Daring th- la-t year tbe Sam of $1,702,442 h?d been rrr.'veo from the set* .-f ?nn cent stamps, art that of $9,426,466 for *tam;w from ?peel*1 dlea fur matches, perfamery, csmstlcg, rurdi ?teas and othnr prnpr fierr art.cls# The do hi# pantily imposed by lew Is s fnni eecarily le US fstt: ftsl ch-erv ?mm Decauto of thelavs'idiiy of so unstamped instru ta?*nt, to* psity rerelvlns tt, and u. whom it may bs of wain*, is ukel/ lo .paint upon the s'tochesent of the tp frapstam starat. It ts this penalty upon the receiver whieh especially tsforre* th* requlrvnienM of th* ?telota 1 bat .eve they have bee* mere generally re garded during the pant year than a any one preceding Ea bttclbs ra oretsocis s. ewrrouMniw $620.10$ TTn.POl l.$n.TM . **"1* Wf has and pianofortes wars id ted to tlho ?^#.16* annuel returns wars mad# IB 10*4; I?."!! warn rscsutd from to# former, aed frees toe (*?.? **?? ?T, The rweioW sf to* raw "C 1363 wer* but slightly affected by th# addition, a* they include but * very small fcorttoa of M?? probeeda of the annual lint of that year. Tho annual ll*t of Boy. low. wax mainly r?i looted after June JO, and U?orea?ed the rtoeipu of ihv fiscal year IMS. UCIHSHS. $7,146,880 1*?5 12,69*,??1 18,016.743 TUo increase of receipts In 1865 wb duo to tha In creased* of persons subject to charge under the act of 1804; to iha increase of the license duly upon several kiud* of business, and to tho reassessment of Wholesale dealers under the same statute. The Increase In 1866 aroso especially from the operations of the law over that portion of the So ub from whi-h, prior to that tiiuo, it had been shut out by ttia rebellion. INOOMH. ]SM 114.919,279 186% ?????????????????????? 20.667,840 eo.m.m The annual list, so called, oomprUes schedule A, li censes and tneorae. . . - The receipts for the 6'Cal year 1864 were mainly from the annual assessmenU of 1863 upon the Income of 1862. Re el pi a of 1865 were from the Income of 1863, and tboee of 1866 largely from that of 1864. Of the collections In 1864 46,913.884 were rrom In comes taxed at Ave per centum, $7,930,070 at three per centum, and $76,373 at one and one-half per centum. Of tboee of 1865 $801,941 were relumed at ten per centum, $9,934,768 at five per oentum. $9,0W,240 at three per enntum, and $133,402 at one and one-half per centum Of the receipts In the fiscal year 1866 $20, 670,809 were at 6vs per centum, and $84,601,122 at ten per centum. . . I have endeavored to ascertain the precise number or persons who were assessed for on Income tax In the an neal list of 1866, but the assessors' reports, especially those of tho Pacific slope and other remote districts, hava not all been received. The country Is now divided Into two honored and forty collection districts From one hundred and >tgnty flve of them the desired return* have been rooelvod. Of the $39,953,440 collected In the United Stales up to November 1, as reported to this ofllce by tbe several col lectors, $34,798,726. or nearly eljhty-sevon per centum of the entire amount, waa assessed In the** one hundred and eighty-6ve districts; and of the pereons who were assessed In these diatrlts 190,189 returned aninoome of lets than $1,000; 102,618 of more than $1,000 and inot more than $5,000; and 81,009 of over $5,000. These sums were ail In excess of $600 exempt by law from t.nation This ratio will be changed somewhat when the full returns are In, a? a greater proportion of the lan est Incomes are acquired in the older Stntoa. The whole amount received from the tax upon In comes Bin. e the pavaage of the law of 1862, and Including the collections during the present llscsl year, already re ported to this office, is $164,866,018. IROIV 4*0 BTKKL I* THE VARIOUS FORMS WHICH AX* SPS OIHAL.I.T NAMKI. IS Tilt 1.AW. ib(u $3,694,16$ JgxT 9,218,608 1866!. . .V 13,728,133 The tax upon these erticlos was Increased at every ses sion of Congress until the last when it waa very largely reduced. The increased receipts were due not more to tho Increase of production than to the additional number of articles made taxable and the Increase of the dutlos upon those previously taxed RKFIXKD rSTROI-XUM ARD GOAL OIU j sat 3,047,212 1800? 6,317,390 Refined petroleim paid ten cents per gallon, and dis tilled coal oil eight cents, until Juno 30, 1864, when the rates were respectively changed to twenty cents and fifteen cents. The receipts from these articles, It will he snen, are rapidly advancing, Indicating their largely Increasing consumption. CIGARS ASP CHEROOTS. ISflt $1,255 424 1 3,072,478 limg 3,474,418 During the"year 1864 and for ten months of Ihe year 1805 the receipts were from specific taxes, graduated by tho different values of the clgara. These taxes were largely advancod In 1861, and by tho oct of March 3, 1865 a uniform rale was Imposed of $10 per thou?nnd. The rec eipts after May 1 of that year were almost en tirely lro"n that tax. CUliWIHO AMD SM0KIH0 TO SACK?. ,,?4 $7,086,084 8,017.020 w0:;.. 121,9 921 Thi tax upou smoking tobacco was Increased from 6 to 25 cstili P<5r po tnd In June, 1804. and to 85 In March, IMS, except upon that matlo exclusively of sb-ms, which ""fUo^suM hewmg'and plug mainly paid fifteen cents n*r pound, until June, 1864; after that, thirty-five, until March, 1866, when the tax was Increased to forty cents. Tha production of taxable tobacco In 1893 was 23 680 056 pounds; that of 1864 was 03.372,426 pounds, w'which more than 10,000,000 pounds were returned In June, to avoid the additional duty older the new law th'n shortly to take effi-ct: that of 1866 wag 80,639,020 pounds, and that of I860, 36,748,861 I Arte quantities of tobacco manufactured In the *ou*h before the war and during Ita progress were thrown upon the market daring the past year, to tbe great derange m-nl of trade and tho embarrassment of regular mane, facturers. Regulations, ao far aa consistent with the law wore adopted by the departto "at for tho collection of tiie required duties when tide tobacco came In compe tition with that which had paid tbe tax, but lie sale and consumption In the South wan permitted without charge. That manufactured and removed from the place of manufacture prior to September UW co r?e, not anywhere subject to tax, and It was this which eo serious y disturbed the Interest* of mtnulac turers It has now, however, nearly, If not altogether, disappeared from the market, and moat of the tobaoco which Is now consumed secures revenue to the govern ment. 1 anticipate largely Increased reoelpta from tb? louroi. WKUMKTrm LIQUOR! tOiU ###ee e e ? . . ? e e ? I e e e e ? ? e # . e e a ? e .^2.233,710 "rf ?.hm4o During' "the year 1806-'66 the ux was one doilerper barrel The collections for ten mondlis tb* were at the re'e of sixty cants. This locrea-e for the year 1800 cam# both from locreae-d oousumptiou and from lmproted thoroughneae In tha operation of the nianixan srmm. laJLt $29,481,797 16,996,701 J? 29,19s,878 In'iiii'tia' tax was'twenty cents per gallon, until M^hTof that r~. ^en It -m.rjnmd toM.xt, rojA From July 1. 1804, to January 1, 1866, It waa oue dollar and flfir coll iod iltirwirdi two dollar*. Much of the consumption of 1864 waa or spirits die tilled in nrtvions ffiiin, In anticipation of Incrcned tax. OUffStt of U.. last Itacal yeer ware aa follow"^^ ^ January $8,758 393 Aneiist. " * ..? ? '.67 457 Febntary 3 "iH?2 September ...... , T6VM3 2.961.34$ Or'ober 1,306,026 April 3.0*6,170 Novuamber.. Mt, 2.O0O" December 3,708 269 June 3 144 1*0 During the current flscal year the receipts werr^n ?^ ju|y i m *** August.... 8 044.227 Heptemlier ? ? - . , October isn far as reported) 3,??.9? Theee amounis are all sxelua T?.of tbe lex upon p r.U dlsiilled rrom-.tpiee, peaches and it Aoni?iirji ttiat th# tot*1 rwcfilptt from !pir w i*r lU^'rom November 1, I860. W Nov.mb? 1. 1*60. Tiiere i'h mor# uniformity In the monthly receipts then In tbe d:st Helton Of spirte-a fact which *!??* from tha use of bond ?1 warehouse#, out of which the I wlnkaTre not mthdrawn until tha same are wanted lor couw mptloo, when the Ux U paid There I" probably no Ux immwed by the lew which It eo largely evaded by tboee rubject to lu provt.lons ee lb. ux upon dlstilUd spirit* Nor is there any fr.m tha evMtoa of whit!. -> let** "*? lour? 10 lb* g?v?niment, H b" that utkhi In com a. Itwll' Iw obeelbed, however, that there bee been a verv Oourtderable mereaee In tbe monthly receipt from InlMU arising, undoubtedly, from the Tart that the stock wblrh bad aec imulatvd In lite hands of dealer* has been rou-omcd 'ha! the demand le now, therefore, for pro wblrh pays duty. Md that the new la. lu* advantage* which were wanting Is th# old oee. airsvss "V mtxACTtim tm arrrsca Tbe different weye la wbk* aew^ of tM wtoua tat?rn*l rf?f?nu? ofnc?r? *r# ftdjuaMHl *ii<l p*Kl 2 lu.pow.lbie to give e perfectly accurate statement of the e?..*ns* of as'-telng and oollertlng the r?vea a for the vear I960 M?ay expewees Incurred during It" yeer empatd.* d afUTlt* clo^ end ler.e .mounts^Ald'en sccouat ^ expend uf previous y^s wl ^"Vron"e'-jaminatlon of the allowMtce. mad# to the dtsburwng officers, the payments oa account of this of 6 . sad the .uteaiea a of aseeeeove compensalloa and .IMWS made by the fifth Auditor of the Treasury. Aa?< seors' oompeneeliom and etpcove# . Awnetaat eeecaeure' etimpenvettou... ?. ? Ix?tlector* cotnpeneallon end 6uperloiei,d-nU of #S|*ffU sad drawback 10,714 Kcienue agent* V'lwi"-*- l- tj? Hpscisl agents amlgnad to tbl* offl# Revenue luspeciore. ?z'o-0 8pec'el retcrieeio?iml?i"? n?. ere and elrrt? In Una 277.073 Piamiie end cottaa tags.???,?. *n'noa Other In. i lenul eipewaee of this office. * "Tj ComHAeiou oe sale df etamjw,,,, TrU, $7,089,700 Tola it le-s two and a half per csmlum of the total raoeip' . e.oualr# of drawback and sum. re md -d u erruneo'iely - T?'? l"r ! lew. than that the provimi. year, becusc tbe r- Ifb* were largely i err sated without e cortaspoeding luc.saee In the pat of ooilectlnn rroBASi.s as .xcr* roe tws rasrowv _ It is I...I way ui eetluMU with mnfldon'e th# fuinra revenue of . -09017 so ext-nd-d ? <*** ?pe. 'eiiy whm 11 it 4r*wn rr#m m*uy iw ***? vyw'ii tourtro* th* d mcuiit iwuMi' wb#o of buwoe-e ere ^t.onaly dtuarbwl, a* tb*y nv.rt bo by tbe various ipllueates "hlcli elweye effect U>em at the Close of a great war. There la en uneven ptodu. u.n uf taiable erti ?-e. of son,, the produ; noa Is aurr,uisi-d. winii ef ot'.er* t * reurdel, of perhaps v^toget?de# Moved. There ere ceruio aeceruinebte dels, however, which b- ar uron the subject, ami I herewliu mtw'ta tsbuiar a-e-eiiieet ef ibe reoeipU t'.? motiib* of July Au#island fieptember, uf l*0t, 1866 #0*1 1898 a* .b'ln t' th.'erti a'e? 0/ d posil -bleb reb. hed Una oflioe 4.1 r eg theee month# respectively > M'fiiv'i in-? liM. * y?*. uZTT.rT... til ??#.??$ $*V?? ?T9 $27 079,l?| *a|-? :: mtii:99$ ?f Reptombar 18,$19,779 87 8W.418 $4.7>*?718 Total $5,191,48* $98,720 42$ $9* 841 189 la this eaanaawwa the roastpte from aaverot targe raerew ef reveaue far the irot quarter of t*a ![ ' 9?ae4 year 1199 mag be regsrlad t* imperual The ra turns are awt fully resetved from ail the eoi.eetore at the x i artjzs a:"SJ=n."s aeveu buudred and twenty for lb* quarter?and all but twenty-two are incladod (a the following elatemem , . ? July,A*i, A >g , R ccip.'efrom? and Srpt , ami -Sept., 1466. lUfifi. Clothing, including hoots and eliot* and other ar.iolea of k d'?MM $4,393,18S fc,864,401 Cloth and all textile or knitted fabric* m./.e of cotton 2,429,343 2,573,039 Clotli aud all textile or kunted fabrics uiade of wool 2.555 703 1,830,849 Raw cotton.... a o?:t,697 1,600,544 Fermented llquora 1,226,377 1,586,002 Splrita dleliliod from apples, I peacbca and grapea (1,233 72,013 j Pplrlta distilled from other ma teriali 1.842.871 8,667.471 Refined petmleum and ooal oil.. 1,058 517 741 ik)4 Cigars, cigarettes aud oberoola.. 4-23,789 1.060.641 Tobacco, emokingand chewing.. 2,014,764 8,325,17H "n.uflr 129,396 184,109 | Other manufactures and produo Uona not enumerated above.. 13 190,447 13,7(1.104 Groas receipts of railroad, Imtur aura, expreaa and talegrapb companies, kc 2,414,794 2,3*4,231 Ugaciaa 122,514 245,348 Successions.... 1#aM 104,344 Incomes over $400 and not oeer - ?8'000 17,300,231 14,262,844 Income* over $G00 and over $6 000.... 24,276,743 20,310,3*9 Stamps In all alstnota 8,010 136 3,008,472 The articles named in the free llat of the act of July last were exempted from tax, and after the pannage of the act, or the thirteenth day of that month. The re duction of tax upon other article* and object* of taxa tion which that law provided, took effect on the first I August following. The taxra which aoorued j during August and September were respectively payable I* the months of September and October. I have en deavored to secure trofn the several collectors their ab vf. collections during (hone months, la ord?r to exhibit, as tor as poeslble, the product of the new law Tor August and September?the first two months of ita operation?in connection with that of the former statute during the name time last year. Seventy-ulne of the four hundred and eighty ahsiracta due have not been re oelvcd; but I am able to Indicate very noarly what sum the total receipts will reach by giving, together with the receipt* reported as compared with the receipts frqm the same districts last year, the total receipts from all the districts during September and October, 1846 ? OoLLSCTiona aaroarsD roa acrrsnasn akd ocroann, 18(6 asd l*w. ,., . , 1884. 188k Inmi CWisr Clothing, Including boots, turn*, Ittdl. shoes, gloves, hsls and othersrleles of dress.. 81,714.851 $3,434,318 $8,785,186 Cloth and all testlln fab nrs of cotton 1,413.561 1,963 IKS 2,045 931 Clo h snd all textile leb rle# of wool 1.049.249 1 838,588 1,945 9'ld Rsw cotton 1,014 HU9 8.1:0.713 3,3 -H 891 Faraaeuled liquors 1.U78 271 789.IM0 twe.oii Hptrtta distilled from up. pies, peaches or ttra|>#s. ?,890 12,881 14,316 Bp.rtt* dl-tllled from oth er maten.Is 5,657,170 1,383,251 2,121,687 Refined pelt ideiini and coal "" ? ??? 413 KM 991,873 1,139,{Ml Cigars, cigarettes and chs .???? 682,570 481.045 547,581 hmoking and chewing to _ bo con 1,022 fiffl 1,729 121 2,083 398 15U.513 114116 118.752 Iron In Km various forms and conditions 823.518 1,775.149 1.9: 715,193 881,991 . 9t Otfior manttlMCliiraa and produHons not above enumerated 6,191970 6910.343 4.738,869 Total of manufactures and pro.lucl.onu 642,672,066 $23,964,816 $37 656,195 Otohs receipt* of rail- ^ roads. Insurance cm psuies, Ac 1.003 8P8 1.771.887 1.954,682 The tag upon hoots and shoes and moat wearing ap pare! not exempted wha reduced from mix to two per cenutn. That upon cotton wtrn Increased from two cents to three ceuts per pound, but the receipts were less than laat year becansn of tt e accumulated product of previous jeer", which was at thui time brought to market The tax opon refined petroleum and eon) oil has been aom.-wbat tnodihed In Its application, the heavier oils being ex-mpted, and the Ins upon some of the l-gtiter being reduced from twentv to ten cents per gallon. The duty upon low priced c gant has been re duced, and thai .upon those of greater value Increased. The gross receipts from transportation of pro pert v are no longer subject to 4ix. It will be observed that the Increased revenue for tlicss two months from distilled spirits, fermented liquors and tobacco, above that re ceived for A ugoat and September, It neatly equlvalonl to (he loss which resulted dur tig the same period from tbe reduction of taxev upon other article* The compensa tion will not be continued, however, and the receipt* for the last three quarter* of the prevent fiscal year will not equal by several mllflon* of dollani the collections for the same time last year. From a careful considera tion of all ih* facts In my poasession, however, I believe that tbe receipts of the fiscal year 1847 will reach the sum of $286,000,000. ottM-nnnurn c*a*om ov xnt isw. Too much care cannot be exercised In tbe modifica tion* and changes of revenue law* They should he made ou'y when required by a proper aegard for the public welfare A lax upon an article of production cannot be lmpoe-d, reduced or removed without afiev t Icg vslttea aud prejudicing largely the right* of holders or consumer*. The smallest chsnge will for a lime work Inequalities Alterations . ven in the machinery of the law are always attended with *inlmrra??in#r>*. and now obligations should never be laid upoD taxpayer* unless positively demanded for tho necessary protection of themaelves and the revenue from fraud. Months are required by revenue officers, _ penally those remote from tbe central office, for learning the new rwqulretnnuta of a Matute, and it aannol be expected that thoee whoae a'ten lion Is not devoted to lis study and administra tion should earlier ascertain nil that may lie required of them. That Ignorance la no def-nce for violation haa become a maxim, yet It la believed It would be unjaat, aa It corta nlv would be impracticable, to administer the Internal Ravenna law*, changed aa they have been la some way at every session of Congrsoa since their Oral enactment, without recognlxing a difference in the ?bll gallons of the Ignorant and of thoee educated In their re quirement*. It la for lb a reason that permanent)* in tbe letter as well aa In lbs spirit of the statutes u desirable, so that fewer obstacles may Interfere between its In fringement and Its penalty. Whan longer experience and a settled condition .if the buslneaa of the country aha I have perfected the Rev*, aua laws so that thay will require lltu* or no modifica tion, Ignorance will not ha urged even in extenuation, Justioe will be more fully satisfied and the Treasury re oetr# more nearly Ita dues by holding the delinquent and the guilty to the fines, penalties, forfeiture* and im prisonments of the statutes almost aa Invariably aa to the payment of their tales Until then the guilty will sometimes escape, the Ignorant not unfrequentty suffer aud a matnrtty of taxpayers bear mora than wbat should be their distributive share of the public burden Many of the sutgeetlona I shell make, therefore, .with refervn. * to change* In the existing law, will look mainly to relief from those provisions whose advantage to the revenue I do not tvelieve commensurate with their Inoonvtolene* and annoyance to lb* puld.c. ensso* ov tine roa rm, a err a* ov vws actual mst Ih? annual list includes the lax upon, article* named In scl.eduh A (carriage-, gold walciie* billiard tables and gold and allver t. aid, and the epecial tax upon persona engaged In trad* or busln'sa. Return* for tins l<t are required from the taxpayer on or before tha first Monday of May in **rh year, end lb* tain* are piyable on the Sntli day of Juan follow ng For various reason* It seems doelrabta thvt the returns should be made at an earl nr date. The amount of one's income, exc-pt in <noe* alter* regular books of amount are kept, ran ordinarily be more accurately determined nearer the close of the year during which it accrued. Many taxpayers, in ludtnr i large majority of those engaged in agricultural pur suits, have mo'a leisure at that time for the preparation of tbetr returns, while msny residents at clues, and in deed of tns warmer portion of the oonniry generally, desire ta leave their districts for of bovine** . r pleasure before the annual llsta node the present law can pass to the roHertor from the bead* of the soicn i - In such cases no little annoysnne aid complaint hare arisen, which the utmost vtgtianc* of the ravens* ' officers could not fully avoid. The spe> tal tax I* parable on the 1st of May, on . before ahteh lime the party subject to It is required to register hla name, railing, Ac., with the assisiaot assessor of hla saeesmea' district The assistant as aes e*or ha* afterwards to make hie certificate to the assessor and collector, and tl.e collector usually await* the annual llat from the eeessenr before crnmenc.leg hie rnllecuou* Tel 'he law provide* that any one wto shall carry on snv bus n**s, or do any a t mentioned In the statute for the deing of wb u s spec.*! taxi* lis nosed, without payment thereof, or without producing his reewtpt for such payment when called upon by any internal ravenne officer, shell for ever* such offence be sides being I 'able to the payment of tha tax, b- suhlert to or floe. peddlers, too, engaged In business without pevmer.t of thi* tax arid producing such receipt, arw he'd* to tha forfeiture of all 'ha pro Kwbi b they ?** or en.floy It i* u.t kaown that ho baa arisen by ibe too rigorou* enforce meat of the law , tat wrung la I lab!* to rasa It, or tbe ravenu* to be defrauded, by the sterna* of clemency to thus* Inclined to attempt to violate It altogether, here use Ita pie. is* requ.remenls cannot be regarded. Tlis law should not make he constant viola tlon a orcssetiy I r-cmnnisad, therefore, that retur ? for tba slum si Met, lm hiding the registry for lb., sperm; tax, be required on tha urn Monday of Mar- 0 in *a h year, end thafai be rnadr pejabta on tha noth day of April followlag rvw rua ra-rrra w?unna Tb? ?<f?"i'rn? in "n |*f raatuot >< a ponalty for th* ?or, pat n.Mit of lk* t*? on of bofor* a aartatn day la roirin t m?> a aa??ra hardah p, fr-m ?oiak tkara I* no r* I -f ?< ?r, ta ca**a of Of ao i,|?ot la antn* la atamMlaia* niaaufarl?r?t% fgr r.tual usually la tbair poyBiaata from tba fallur* of a toall Of tkn aiifvar* of a e.?rk, har* twa nvit^wUd ta U>* pa 7 BM til af >???r?i iko-tar "4? of dollar* r.fntnfTa*ar?,#nl ?ouid oft?o afUM to roll law If th#y ??r* r n'n*4 wllk pom* to add or omit tba panaity at dleenttae, and I l?aii?> a tbala o-rit tjr of 0?# par raatnm for n-nlrct of raf?a*l, and latafmt at tt.a rat* of twau. l*r i-nt-ira |-f aao -iBi frotn tha ttai? Ik* tai la pay, aii| b? amply "id'.clnot, wlil a io? it* grtai*r atju ?./ it ? in mmm ?? :?? ?ni lot ara> la' Tat. Ti,? *|aalal of t'?? ? t of J ly It. IBM, la a an bait ?bit for lb* Ik- ?* tai al Ik* ?afi ?r la#* for nt?.?<nt lu. payia#r<l "itaa rlvia tha law pre*ld?t Itnprianam oi rot ?irowiln* two yoara and a Baa af ?.<* m?r? than tWO, or both, tviiafa tka lr ptlwiptaaat la aarar t aitad, ai 1 lb* Ba* '? fttkda tk* koiniaai aim of |j naif, aa ft la fapt*?*at'4 to tkta allloa it it la <rn> m dir iai dialfl ta, f?|ar <t <aa of e rr orr?taa< aa, tkat which a- ?ma to kar ? na n roaaidarvd by C'< b(r*?a aa aa *tr% ? ? orrhy of apwcwt puaiakataat do?? Ml t-riaj ?;or ma rlatln'|i**:.t a??n tka amoaet of tba pwaalt* iwipoaad far ra >u?a to mat* a moatbly ratura of maat/Maraa. I rorotna ?u 1 tnal tba )?<I'rtaoomoat, aanapt far rt? laMaa by 4?itil?ra. rartiBaaa and raaawfaotarwr* af la baaea. an if and ctfara, aad dMlara m Huoara, ba abat tannd, aad tkat tk* mtaimaai da* far fartora a* nadii af paymaat ba laad at fit With thtt abaafa, rtU* by 'itia't'tu' i"**^**t*La m*mm ?f nary or jut to ouforoo the i?ool ptvxbdona ?CUto sial- ^ UlO. _ P ddltf. ?To the** which pnmon# xed i.) peddle without pavmeut of special ' mend >h addition ol fruits, regouhhea, pie', ctrtwta 0?a cinfiUlunsry when sold bv pernon- on foot ihu? pre tw.timr'inony poor women and children Ktrtvlng to ? a Hve'lhont, and who, In nmnoroui taatance*, novo i be n mill o #d to anal"'* and coot Wh liwifc ruul h'f'nil D*a>*~* '? T. q or.?ThOJOW of isaj .1 .criminated between ihs whole -?l# nod retail dealers is liquors by the quantity "I ingle mit* *

I aale of three gallon* or mom ut oe? turn con<1 It i *d o person a wholoaato dialer, the present *tai ut* pro* Idee I an additional toat. and any twvsoo whom annual **?#*, In -indin ealwa of other roerchaiytiaa, oaoooda $ia,wu, is a wholesale liquor denier , The lax upon a retail dialer In liquor ti $M: that of a Wholesale dealer $100 or more. Many dialer* who** aggregate sales am an,all may tmeaslenally sell in i qoan tltlea of mora than tlwaw gallon*. On# audi **I* im poaea an addl'lon of $74. It u diffl.mll f??.mvenu^,offi Cera to aacerta a In auoh ca?ea when oooh occurred. It la burdeaaom# for lb# dealer to pay th# amount Th. taw often fall, of P?n-? and I recommend Ita modllloatlon by atrtkmgo ?? the limit in quantity, leaving onlv that of valu. or mmlpt Hutciem. ?Butcher# are requimd to pay"* u* or $10 and are n<rt re 'ardad a* d?al*ra. Tho ftp al<>f the iac upon animal. langhUmd he*r"m?v*l ^e nnumn for the measurnole relief of butcher* _from apmtal tax. ami I re?|iectfnlly recommend tliat when thelrann ssW exceed the eum of $36,000. their ta* should be In crrxeed preclaely a* that of dealcra ta Increeee.f I'lumftr. and rt<M*6-r. -Thee. pernoM now pay $10 only, the same amount which la paid by ?^JjV I nee no reason why they ahould not be tax^ upon .heir sales an dialer, are taxed, and M whileea s dealeru wl en their annual amies exceed $36 000. Equality of taxation la greatly doelrad In reyenue law. AHUNTAin aananeoaa. The proper and equal competition of ^tata"1 Mo tors ban always been attended with difficult!*# whloh are Sill perhape In.op.rabm None of their expenee. ex oepl for etntlonery. blank hooka and act of Julv laal, were peld out of the public tr**">rr The neceailty for frequent absence from ho? on tha part of tba aaalatanta In th# oountry district*, and the Increae* of rental# In cll,**i ?otigreea at Ita taat eeaalon to authorine the addition of 61 per day lo their uaual compensation *hn out of th# town a of their residence, end sum kh the Cominlxaloner xhall approve, not exceeding $:mo (Mir annum for olBoe runt, how, aa ?ui " of ilia t'nion. Including raoal of those In the South am not subdlvldd lu'o town, or townships, one pro.da on of the Ixw cannot have universal application, and tho allowance for rent, under whatever nguMtaii pre arribed, produces complaint, and la llab.e to '"*"7 airi?i*. As a general rule, whatever cat. ell*M by Hint te ahould not be left to the discretion of an officer, ?rim rent, as well aa the $1 per diem, In certain caw a, waa Inlcmled really for an lncr-aae of compenaa'b'n. Tlii miform experience of asaesHors and ol this oflloe warn In r-cmnmmdlng that the ??Hred bo arcmpliahed by a sufficient and uniform Incr^e ev ry day's rervlce. wubout #ny relmbum*menl f?r n,nt Seyenty-Ovo cent., or even $1 per diem wmrtd aid bill ll'tle to the expenses of aamiesmen.*, wnil it would avol I complaint*, and perhaps Inaure aa wjuahle conipenaatlun as under the present law. Dt-rnlXXtl HH.I7#. The provisions or law bearing upon the dlstlllatlon of Hpnio were e-*enllally d.-re live prior to thi ? set of Ji v_ They sen luaufflclent. evci. In the hands "f tlie ," /t experienced and vmllant officers, to proveut frauds, either In Iitr^n ot -mull dl Ureal number* of -moll stills, for the tun of rum from mota-s s wire secreted In the prwU and cell rI of llie most populous clUea, while masy " the recognixed and licensed dlatHerte. were run by night Ui ir prrmrlelon keeping fr.a d.Hint accnunta nf the)r cnn-umpllon of gram and ?'b"r stances and ihelr production of apirlU and tin ?ue or reiuoval thereof to bonded warehouae*. In overy dUtlllery, the dally ppiducll in Of which was one hundred gallon# or more, asaeeaora were Instructed p, pmci an a-ai*tant, whose d Hy ahou'd ^ 'o m- ord the removals of .11 arilc.e* to and from th* I*"?1*?"; genirallv to ??* that all the requlremsuta of I^hetaw wem f illy compiled with Collectors were urged to un usual watchfulness for the minor lories, aud everything waa done which wa i beUevml to he valuable, and which the law would authorlx , to check the frauds, but without the desired "UCCoea The new law ha- more prodnctlv# |?iwer than tho old one. It. punitive pruvbuon* are more uumerous and atringent, and Hi'' withdrawal of the spirit, from tha actua and Axrhi? v?% fi<>-?u?tuti')n of lh?ir owner, imin?*dl*t ly up ?n their it Htillatlon, I have no doubt will he of advautage to "'rVn time" of political excitement It were practicable to aptiolnt men to the office of Inap-c.or for their taj corrup'lhlllty and general (linaaa~mi> who love Tonor In ro than money, rather than those who are nr -hkI for idaci as a reward or an Inducement for poll Ileal effort, tho appointment of #0 '"?JJ""' d "tlllcry might lis profltabl# to the govornny nt. It re qulrsa s man of tried Integrity WrssUt of a corrupt dtatlilwr. Ten thou^d dol ors aflroltly and wickedly expended may h do 'he'nwiufsc lure of a thousand barrel, of wlnee, which ?booffiji.ld $100 0(W for the public revenue. If an fnrg 'lien his .luty in a single instance he Is in tha of Pis purchaser for all aubacfloent transactions, hecom ta, his c'n,aunt protector and hi. rsody wiln? agalurt "r,srrrSH..???i~-rbr.'1 Still Ihs lf is under the hs Its and seals of the govern rnent, shall InfalHbly register the 1 Mi-dM ttoD ?f two or mor? offlr?ni, warli to ih* * rn. ,K p t!?? oti??r truwt mtut, moro *?r 1??. bo *n 1 "inf gle man ' I recommend, however, such nndincaiion of fh* tawax will author!** the oollwAom to ^Interchange III* Inspecior* of tho several dleUllerlea wlililn their dl Irs ti at pleasure, no that several persons may, from I m# to lime Md at Irregular Interval., have charge of ??W, distillery thua m aome extent leellng the falthfuloesa of ? act. other whds together thay may prevent lh? cou summation of fraud* by the manufacturer Tho hoc rotary of the Treasury will not understand fruii what I nav# written that I moan to daprwla^s ilia usefiilnwa or tne r-puUtlon of Ihoae who ar# now orn pluvd In tbl# Important bianch of tli# eor?ic#. ? .elk of th. Ilstilllty of their position 10 abuss, and cau .e of the e cMlonal diwoveir painful rumota ronstantly received at the deparxm nt, advise how their services mar be mad# mora*. aud the oreittt of the honeet fie e*vd fnim " so sole on Th# government owe# protection to Ita J tat d suitars nnd unless ih.y nr. saved from constant .Ota br the low prio# of Illicit shlakey their huslneee will 2m entirely tata the hand, of ihoM striving to eccumo Ute fortunes by robbing the national J^wuryc The amended taw Imposed *o many new obllgatlone upon distill rx that It was not d-emed enforce ail its provisions msm the 1st day of^(tepi t* ^ when tho mm* took effect, nor Immediately theme uw. Warehouses sud cistern" of pe uliar character were to he constructed lock, and Inspectors to be furn sh-d and annointe<l hv the dspsrtmsot Home further lime *a ?ii^ indeed, to be'n-c-mnrrleilh fo, th. mvnufv turers and the government, fh* taw I* now, however In nrertlcsl and wry general operation, and disregard o whetV, fraud on. b? pr-.v-n .tr itot *sill hn Mgovrr .lv deal, with As wa* anUclpatad, lu etac^ lions "mm for a Um* to multiply U?? Bomber of II Ml iiffi. seldom brought to light except upon det"*ctlvn*. but the renewed watchfulness of the |l icel ,,ev,.rH and so ameriin- nt of the present law wh rh will xuihorix* the rtesirictlon of small still# In l"^ta'n r?? will. It I' hope I, msas ira'.T PnY*nt -1, . tho re eipta fmr? mu lled splrlta, now mueh Urgar than In years past, will Id eooaUnUy Incre^ng. nrr-?ii Purine th* non'tnuanc* of th# rebellion It wna of noon* Impra tico.^lo t<> iimw lb* tat upon <oitnn m u.e >1 'ri' '? at Ita production. lu uimmni, wb#r#r*r found, wa? iii' n.eltri*, but wa< u*o*#**rp At III* I art aeeelon of Cimgr#e* do !?'on*. I?r*til* amount of dm* awe tpant hp th" commit'*** bavin* It* enhjerl la rli*ri? la d-riid*# a method of taint too which ebool-l Urnf-.nni twhai MMognua, at l*a*t. to anattae prur for otbar Utah!# ar el**, an# which ahould l*? aaf* for the fo?*r!tm*ot whU# it pr?*?r?*d th* right* af pro du" r* and ?hlp|.*r* Th* plan adopted allow* tb* on oleirurted movement of not in w m any collection Ml met of lu production, lint p*r'inu it# r* n ot at frou *u> h dbtrtot onlp upon partner! of th# Ut. or ondar Iba permit of In* a**e**or tjp'O th* rtertitlon of auclt tranitx.rUUoa bond* ar otbar reeorttjr. and :n a cordate* with each regulation* a* chill b? |>r**crib#d hp th* Commlaaionar of Intarnal It ?? eno*. anhjorl lo th* appro**! of III# KW retary of th* Treaaurr It ha* n"t been d<*m*d pr? ticahle U pro MM "ther mamtty than tnuiaportatloa bun da, aad no other ha* been propnead to lb* ?IBo*. Th* r*gn a'ion* of th* department, We')*d at th* I'm* the 1?? I f't eff* t, prorided, at, do th"** aor*rtri( lit* ?hlpm*ti' of dutilled rplriU, tobacco and etgara, that tha Uaamrtatlon hood aboald b* gtr*n to tha ooJlonnc of the dl?tr ct n which lb* penoit I* to h* leaned and whe.-ejk* cotton la rfidncetl Tb* *Ip?rt*oc# *f rare. Ob* ..flffef* *r,d utpa/am nlik* had provad tbia prat t ea to h* ttrdli.arll* lb* moM ronvt-m*ni aad damraMa It ?"b iwuie apparent, ltow*r*r, that tba linaa of - ?*U 'lahed without regard to tha channel* of trad a, wer* abutting out whole r ton a* ft.n tbtlr nat'iral market# for ' ittnn and bur der* upon am II p'antcr* unwarranud bp the advening* to th# I???n e, ai d an largelp Impeding *h!potent* too, a, to h* a anur-a of atinopanc.* to grower* traaeponn ?npani-? and factor" Indeed a large aartloa af e" o;rf waa inl#. *#??<! la th# ani faet, for wb*a th# whole bo"ioea* an! Had# of a owiro'iaiif Ik ma mljr l?e?ed np n a alngle pr di et it cannot l* < thar* .** than that iu growth, mor.'iaet.t and a*.* afeuuld induce u?e. i*-tiitnn ar.d rivalry h*t?**n different io-antl** i rased - ? I wa? al flrw" pr"p?n*d t> ret) art th* I'reaid**! la iter u tha antherl'p with which h* i* i.l th'd br law to < baav* t a 'in** of th* call* lion d<rtr eta -tab *h*ag*. however *?*:d fai ni*h onlf partial reltaf, ae tab "dMhi* dlrlrbt m ?? b* oonknad to ? wag.- *.i a.deration af h* | , e* *o *# to it.eiud* l**a tbaa a'l teotioti grew'*.* ."taut in a ultgl* d atrt't woo.# **<* (.rente new >anr ?# of romp alat, or o ak* th* ore-rat. ta* af tba law a( par am If mora arhttrarf and un*tuai It >u for tbie ream* aad th* dlepowt'en pr*< e 'a* am tag all t' ** of th* <l"Hna'M u> rem > far aa ewnWnc'.t a th th* law a*d lb# p*vrt*ri|c? of th* Tr?e"irf, a1 ' ? ?claw in tb* ordlaarf aad aal< <*l trane far uf < dt tc that ia'letober lakt ??i f>.#n.?*ur ? r*? '* tioor wer* >**'i*d Th***, ll I# b* #?*d, wer* fuilp # thorlaad under tl?* plan (*> "(amended bp tb* 'own '?<*?# aad appro'*: hf ngr***, ? i .*# dtwwitooair p***i u ??i?ep *1 th* Traa-orp and tb* OlMMrMt at I- *'i at r.rrew e ,, *| rne'ur* to a 'h tLe? let* Tl ??*# (*??..a ib adth"** to th* former awe ? Ithaat Ibeif rap-al, ? .#? * #*>? t a Ilk bond t* b* gi.ea * tl.a r* '''tag ir't*e4 af Ut* eLipptag di*t'>' t, aad ?h* r* /i-*c*l af #wt ' a - aim that bene upwn tb* r o*.a par re t af lb* #?**?> ?<. f e. .,?n^ map aoa k* f i ea trp lb# h"!d*r or th# farto*, I tr# wlet **, bed eod mt'kad 3- a the #??#?? at eat ?' rt in ? tut diatcct, at lb* abota* t * pwrt|| If ot*?eid from hbarm*H*k raawiaad fiom *???** #a*r-*a and fMeraat po at* in h* "atoh I am tart y t* repart that tb* proper a*4 can'*? -?t eat a> ui apwa eat t a a**m* n.< d ie^. ? fa* tf tap el ingai aHbar af law ar ragelatrana Th* ut of | it p*? u -aaand ,i-,* ? t #*? *?w Itgagi 'm poaad bp I he a.t af Maieb * IM* ?** mar* ?m ''wmip tbaa tb* tat aadar anp prarmaa law Pawn ptgara | frand wbrn their full number w*< returned (o (Hit The dualities Of tobaixo. ?o4 ,h? ^ <?U of mannfectare In dig#rent | if the cuiulrv i ia. ? ml the las' ? mi .n or Cnagre , in the mod*' ?r "'""on. with winch I bstlev. netiber IT. uiitniil. o?r 'ho revenue omner? or* roily *an?fls.t On e> "***? th* m?fhP? *?'"? <* ?l. eh is n ,t or or ft P*f thousand, the lax t. ? f" Whet* ,b* l"**** *???? f Mi $| tn,| not eves f IV ?*? u* '? "h'n ,h# 'wket value . over lit OS Ul 11 *"d ,n ?l,,,'tlon thereto twenty iKir rontum ??! K"i'ornm on u>* thereof. It win be .,h-"o ,'1 ,n l1'* application of this law that n there were ci ism o! lli* n"""*"* ??'?' of ? >* * w?uM b? subtest to tbe speck."to u* "f M mod the ed valorem Ux or $:t, *7, lew.\''? <*'T M for the manuu tutor, or tlio mmmo lio w >mld ree,?'?? "hould ho ooll thorn ot $12 peril.oux.nd No edvent* *n r? to nay pert y but Iho government from ?*"? ?? ?"?' $Ha?d loom than $15, ?nd mo m roeeeqoewew Ibet" ere no such sales Tlio in* boar* * cry hea-. ilv, too. udtif ttto market vein* I* very coil ild< rnbly msive fit, tlio g.vernment jotting the in%) r part of iho exre<- until too value 1? ISO or more. Tlioro to Tory groat dltftewily, too,, to dotormlnlng th? "mmrkot rmlao " Upoe othor mauuf?curee outifont to on' md valorem tax tlio bn-ia of taxation Is t>v law ths "iKtnml amino" muds by iho manufacturer It I* rlslmod umt cigarv I are sold fur moro and aomatltnoo for lnaa t'tan their market value." Ou tba other band. It Is cortamlf utterly Impracllcalile for assistant uoraaora unactMmlnted rtmiv ? with tli? price* and qualities of ? igars to ascertain what that market value la, and there follow therefore number less frauds and great inequality of maoeantent So nrefltl of tlio tax as Is ad valorem should bo leried upon I bo esoeai above $13, and it ohould nol be UpSW the tnarkol value, but upon the rains aa ostlmatod by aolnnl sales. In this couneclion I would also rooommond, if iho tax la lo continue to bo aotfntated by reference to value, tbot the privilege of removing cigars in bond tw with drawn. With ths alnrle exooptloo of cigars, at) artu-.lao wbleh are removable In bond under tba internal revenue laws are MtfOOt to specific taxes, ao that the ai-younl of duty can be unerringly ascertained by tbe use of tha scale, ths hydrometer or tbe guaging rod. When eigam are placed lu tsind. It becomes necessary for a value to he placed upon thorn, and aa lbs system under which bonded warehouses have boon established did not onutam|>4ate ths employment of oompeteal appraisers, the result Is constant dlsaati-faction and complaint Were cigars of domestic manufacture exported in ansb quantities aa to ho an Important elemsnt In our foreign trade, II would doubtlean be well to adapt the bonded system In snch wise as lo remedy the evil; but since the 30: h day of June, 1KH, when a drawback reamed to be allowed upon clpare, ths'whole number of clear* exported hita bocn hut n fraction over 200,000, upon which Mis lax Was but $2,(11(1 In view of this email amount of foreign trade, It would be far better to allow cigars in be exported for the benefit of drawback, than to make the Doedod change in the bonded ayaloin. Htiould the tax let made purely epoctOo na under the act of March 3, 11(15, no difficulty will arise frum con tinuing the pracll 'a of bonding. ?riHita or rrarvsTtiv*. The tax upon this article >s no InconWderabla portion Of lie value. A large part of thai which I* manur i lured la for exportation, and llm formalities of shipping for ths benefit of drawback, and tlio procurement of evlden s that the tax has been paid to collector* of Interior dta trcie, are oftsiitimes annoying and hurdnuaome I'hs inaniifaclure and exi>orliition aliould he eurourag d in Head of n tarlud. I know of no reason why the -ntna fo<*illt|iia should rot be extends I V> person* euga e,! In this buHlneiie a- in ihnt of the nianuf icture o' tor^*M ?r the reflnltig of coal oil, and I r iu>ntmcnd that tloiy lie made suhhuH lo all the provisions of law In rela'lon b? bond*, wurehousea and ilrawba. ka lo which coal oil dim tiller* are subject. PSIT*n VTlTIt* DDTHIfTT ATTO?l?I(r< It li th* duty of tlio attorney* of the aeverai ladlclel ?1 iHtrt* t* of tlm United Suite* to report to the Solicitor of thi> Treaaury, (Torn Una" to fine, th# romuiencotnent of any milt t>y them in which tti? t'nlie.t State* la a party, whether foi Una, panalty or forfalluro, ami to V' q. him advlaeU of proceeding! in the Mini* anil their flnal <1 ?i>o kltmn. Mo?t of the etntuta* relating to Ihla aubloct were enacted whm no Internal revenue lawa wore In foroe. tlmlor the rnreime lawa It Is made the dutv of tb> col lector* of the aeveral dlatrlcta to pmaeo'ito for the recov ery of eny uin or auma which may be forfeited, anil they are Keneraliy P'garded In the elalutea and In pran t no aa the pr .wiling ohlcnra of the revenue *,?..?# Thev make their r 'porta to ihla office, but when the an it la placed in the hernia of the law officer* of the govern ment their obligation* are practically ended. Th* Commiealoner of Internal rev- nue, under attrb regulation* a* the He rotary of tha Treenury may pre acnbe. I* authorized and empowered to comproml*.. any caae artatrig under the internal revenue lawa, whether (?ending In rourt or otherwlae lie la charged, too, hy the law, with the preparation of all MMfWcUoM, regit lation* and direction* relating to the aaeeaauient and collection of the Internal revonua taiea. It la not my dear* that more reaponalhllltr ahould he devolved upon thla office, or more authority he given lo It than what aee me to ho demanded by the beat Interema uf the department; but when aulte are commenced at the Inatan e of the commleatoner through tha rolle- lor, and may he by him comprom aed, It would aeem appropriate that the nnverel diatrlet ettomeys ehou'd lie required to make to biro tha aeme reporta which they are m<w re quired to make to the Solicitor of the Treaaory, and that he ha authorlz d to give Inatructloaa to auch oin era during the progreeaof the cauaea The evident propriety of thla baa eatabliahrd tta prmr of the S Use on the (lart of the Solicitor of the Tteaanry and the* atlorneya In the moat Important dtetrlcta, at leant ao far aa regarila the conduct of theae aulte, bet that ihia office ahould br law tie emitted lo hava, and abould have, in lie poo, e eel on aa micli information end eutboiity relative to proceeding* In the court* In tie Internet aa It haa in tha *a****in*nt and collection of taiar, I do aot auppoae can be roaaonably queationed. Uniformity aed thorough neea cannot (".willy otberwiaa be eatmred. Now tbel a eollcitor la auibonted and amployad In tble office. It la no more then appropriate tbat a die kel ahould lie kept In It of all Ilia internal revenue iuiii In the country, and that It ahould have upon lie dlea. at all timer aoceaeihle (or refereaoe, oop'ea of all Imp runt Judicial order* and dacleioaa la reference to internal revenue law* or their admlBlatralloa. I believe It advlaahle aleo tbat tha Commiaaloaer ahould be charged with the euatody of all real r-'ate purchaeed for tbe t'ntt-d dtp tee at aalea u|roa diatraini or proceaa from court. In en ltd under the Internal Kevenua lawa. for be aloae haa official Information of all eurh purchaaea, at leaal la eaaaa of diatralaL and ahould be charged toe with tea aele of the ?ana, under tha approval la every of tbe Secretary of tbe Tveaaury. I do ant regard thla aa aaaoa llal by any mean*; hut It naturally fhllowa from the change propoaed with refareare U> the n?ndeot of auiU, and a knowledge of all the rlrrumaUore* attending tbe purchaee and of the rwaulU of tbe lavvetlgatloa ef tltlea at that time mual often prove ef advantage la the ante eve ar ocrtea In my laet annual return I referred to ttie decleteae of the court* of avverat state# In retailea lo the eonatttnileaaHty of *o raorb of tbe law ae reuutree the una of auiipa upoo wrlla or ethar prnoem by which aulte are commenced la a court of record Aa none but a party to auch auit ran carry the queatloa to the hlgheat appellate court, It la uncertain when a flnal and author I'aiiaa dar etoe will ba raached I cannot believe that the legal object mi to the duty ere well uken, mil admit tha propriety of eiemptlng auch proceeding*. with few ei> eptiona* beceuae of '>tri*r eonal'lerailut* It I* ordinarily theae who are aggrieved who aaak the Intervention of JudP at tribunal*, and application >o t hero for relief Irom lajury to peraoa aed eaiate abould be lonbatrunta-l No atoms* are new required upon affidavit* la l*(*i pretending* It t* claimed i flat all pr > ending* *m< *<el whtr'i aro not Illegal, and It !? praet -oily ihj-m. Mo to limit tbe eicmptlo* to adldaviia for u>e .a pv<* eedmg* ID ooorta. Tb* magtatrat* who *ubar rlbe* II.a jural ?*e uaoallv no internet in lla validity, and aa ceruua ?nu* vita not well d*a.nbed a*# **?mm, It follow* that there la a general habit 'if failure te attach ateo.pi I* any affi all of" davtta I r*?i ret' ally racetutnend that all affidavit* aiprnaaly relieved Sale* of r"*l aeUle are tea ad througb tl.a -tea of at* me* upon .1 ?d* of conveyance Mortgage* fat the wcur'ty ot tlm p*ym?al of any en la aenn?dli g III" pey duty la ihe aero* manner end te the a r ent ae ?e*v*y an r* It i* the ml* of thi* office eewatned hy well ? on rid eyed Keglteh dec ?>..?, that where poverty la Med eh )? ?T to mortgage, the ataop upoa li>* |e*d of ? amy an * abould h? dew rmtned l.v the vale* ? f the |rr*er?*e oalecomtMced, therein* being w?n. **d hy adding the areeont (aid rev the eqeliy of r*-l#m( li--n to the ? mount id the debt aecured t.y lb* mot'gog* I faeber* the lew a hoe 14 b* amended ao th* m ej? r> ? ? h coevey anew* ahould b* nwe*ered by lb# ceaweeval ue, ov th* value of th* prep n y above tbe lecuu.braace Revanee atampa are required epoo all daeda ?v ett.*r Inrtr mei.'i whereby any land er '4b*v really mid M conveyed from en* periy lo aoe'Kev Under tbd owe ?truel oe wbkh Ihl* office be* givea the ?>*!?*, .up ported a* I* th* caae before refer**! to, by tb* Kef<1A mart* la tbetr daclwoae uiee anedar Uegenp* ia tb* Kegli-h alaloiae, 4 ?*? c*n*r*Mi?ry aloe* ef pr* ?? M lag title*, either In lew or equity aed matey lag e* ad ' t'lowai moee.ary tntwreet net b*lag really ef pr party told ha* oui t. *a ?ubje?t*d te ataaip duly Tii a office baa ne power, nor dam H ajaderiak* te adjuat the eon A n ng right* t* pvopevty of d "erewl (Wft ee, le'erwiimng, a* N doee, ? nly it.* *1*1 m* of UM rervrnrr.eet ip.1* le*'rem*ela employed far Me "mvvv anc*. In rr any ln*tene*e U.a propeny -wrered hy iwe deed* ta ?f greet value, and it mau bet jw*t tbat tr.e the ebitget oe* of *1 i w..*?. at l*e*t te latere o aity aro *e, ahoetd be ateeny debaied la a prefer ameedaaeet to tb* aiatuta. A poeer of attornev to eoqv*v e-ai eat ate la nanfert la I rimy dily if |1 t Hfe* i'.ch?e?i (or ee* ?').** pmrfmrn tbari t* at meetteead ta lb* Met*** require* oa.y a step of Uae vale* ot A'if aeata It a) he'd tb*' wh*e * warreel ef g*?*r*l aetivertty ta I* a -h term# tlvat it may be earn f< r ib* rnn**? ?? r? ef r.a'ir tl ebeutd per th* earn* duly a* la rwyo ?< * ef ee rvpree* |wvw*r f#v that purpeae If N B*r? ? -r ? a* ne *p*-<* ? agveet wmie be ew? I ley ad The re, .<*4 te* at Id he ae barty atnle*i a* prmw* * I* tb* *l*w.p Mhad.le Uaeif, trl aa whatever ?wa*?yarwe M a*e>* ?/.?f ? p OW ?( Mwiwy 'w tl it yaq-et i? ? *11* thaaamedety aa "* ether ?w**e I ?*w 'v?tit? U>* lai -I j?>? UK p?r??f M r?!< ?* In (fly ??:.!? BtafiB? HI ??? ?? m?f t* ?*?.. ?? l* *? mf Ihf >? Wiaf M lltw (?' *??!'?' t In M ??"?? ???n H? np 1 Mb* BapaMBI sf ipf.wif I #bB * ? pel ? Bf Ik# appraprleea U-e? *??# ? aae, u ?arai? 'b-?^ fr* <? ? ?>? ???*> ? eli win I In bate aMItol *!?? >*.? aun>p ll f ? t 'tee*. aaft ?etaii <b* ' t>mr ?B Biatiy renal, -SB e?n| kn ?? ? e ??<?'i?i maae *a !<??? a# ib % p*t;kHy >ly ??*?#* I twitaea 'He I' Ml# '?ir. to ????.? ,rfc1- a?a?J ky a'a-- .at *4 la i ?iv?" Ml " ?? :l? r* ?V? ? a l| MiaeV ?nopl rri Kaaina rapr??? i ->< va aia iM la Ike taair*. n-rm' vkana 4a'a-< m '-<* I lee ?? pr*4i :k<-<r( thi aale a? atpeeeiB fto aala ef p-yailrt it? Mln r? '* caiM la rk>4 a f, ?Hec. IM'l apBl. M I* Ik at It ?. i Baa toaa e- 'HI >9 npeav'-ift, ?a1 aia?V' >nn ? w taai. aea **? a? uneMfHf 'H-iiuB u>? -*?'???<?'.?? H tea. poaaa <bai * aeera anaeaplaai wl ntlf rwX| I Baa la in* t?->Twia4 i??i aee ikaaprnpeiie M panel W (rae ?al ?lala? n* If ?aa??? '??, a reflate aaaae, twi mlmiM la 4a ?ree itofaM mm ef f"?peftr eepaaaa fa# m la ffeai af m^irMtmaiBMl! ee eeaae tltoe aaa* to ?mb i"**i * parmenl of ap*<Hi I far # at <*e uniform dte ?t?acre of the law w.niid be .ecur il without uadat h inlaiiip u|ho taxpayer* Hiich auihorlly would a at ? mainly ue I labia In ibune If || could only ba aiarrland for .lotattnon, after paraonai notice of liability. ?MHIOIKO ma HI ...k or Tvn.ia mM I'mauming that (ha u?ce?Mi<?. of lha Treasury wlfl a'low ilia gradual reduction of lave* I woo darpraun as if of my hi, 1 m uo oibar war can tli- aim* tit*.-, irliuf ba inn ?J, bo h 10 lb) public an^pj rarawud ofll are a* Mi lha rtxium on ol tba number of u<a>io artcba Tba ad valorem Lav of Ova par centum u|jM nianu.actuiio "not oiberwla* pmv dad I r, add* J to 'It* leg Iijatn iporlally U Iltvl ill Vorion of tha tat, u bar in in* a source of irrllaimn nail oppreae.oa. Taialloa la ihr mla, but, aa early at practicable, .lioitf ncap'ton. Tbaaoarranoi rcveaa*.'wbtufc O 'tbl to la few, mar ba counted bv hundrad* I'rodno tloti aim ltd ba encouraged, aa it la lha fuundalton of Im dividual and national acliu Whalarar cogriilulan an alainani m u,., manufacture of aaolbar and a Miahl* ?niBIa abould lie* If be ajempl from tSI II Id lb# ulM ni.vta prndori abuie which el.nuM he aaaaaa-d, and I ban oniv from eauitf. H it wiarr, loo, to lory a lanta inn ?,.'>H,>i* ?"""?I ? Itvaim m am all tai upon everything H ? lea. aipaoMra and annoying Hxperleiic* la rapunp tenth Ing Wilt leraon, which w* might have I ear aad from tb* oldar nation,, Kngland and f rauca nIHa, tar Ira nliunal Ibel, aolira tit m lax from lour or lit epnaitlad artk laa. It may nut Im prarti. able for ua im?i~|l?iatf to l?*ra from ?? few arurea tba terra amount whteh tea now rdgulra through indirect taration, bait add'lion* of aacb nrttclan an Congress .ball Ucierwuce abould ba madt U> tba lial aftboaa eti mpieu aa rapidly aa lha a mat lot M badartrad from aaab ta?an.,n .an be antaiy rwdoondL rna niaanr vex. Tha collartloo of dtrret taxes m the Htalea which worn daly ta loaorraotlon. 4W continued through the laM fiscal yaar and thereafter until under the authority at tba fourtaant* aaottnn of lha art of July It. lend, it mm ?uapaodod by tba ardor Of tho Ho relary at the Treasury, bearing data from Ik# Sd day of Augum following N'o-Unde bnra bean nold for unpaid ur .eiinc* tba ante nanamn of uneb anlan by tba ordar of tba Ho> retary of tka Troaaury laaood May IT, 1Mb Tba folloiriag la an abatraot ftmm tha r*porta of Ida a-vera! Commnialaneru, no far no raoairad at ttua offing of ibair raoaipta and axpaodlturaa ntneo June JO, Hot ? Tax, int. and iter, fnm Krp*n. .Vole1 prnalfitt rtr. olkfrtaunm. du'itrra. Virginia $414 UfM $1M 61 ??,7Bd ?3 3 Nnrili Carolina ,. 304,047 03 Id South 1 ami I an .. 137,$07 #3 M, ITS 61 11,(4414 Oaorgin W,Ml 64 ? 10.OM Florida. 3 JOfl on 4,061 H lb,017 1/ uiwana 314. U4 lit ? 24.219 Trial 129,(171 67 ? ???a.Ml Teune-we $46,931 67 ? 10,M# ? I'artlal In addition to the di-binwmaiit* by Um Comtnla nlon-rn fur south Carolina aa atalod abovo, tbur hara an pende l flO.OnO in prrwerutlng lha rurreya of landi for hiftatl to the I nnmf 1 (are* and M.*M for tho aappatt of tcboate rrtehlli hp 1 In n< cordanco with Imttruatlond ta.iind i.y the Pmeideat, Hep tain bar 10 1Mb, for lha ad uiaiina of roinrad and Indigent wblta oblldran lad IJ.'laiia parl.b, Hon li Carolina The doaili of one nf lha iaxaa (Vimmiaalonom, nhti* re-Ciplr occurred, ha. made 11 imprartlcabla la obtain,Ob tlili lime, a comp nia report of tba traoaactioad of UM (.umnilerlnn in tnai stale. No ridltuiiipn. ehaiever hara l>e*n mad a In dlatmnua Jha reports of tho Arkiiiiuw and M ulmlppl IounU 11. neni hara not been rer. i. iwl, allhuugh the OomaM .Inn. ii'fur the fnrm*r Hi ale hara adrlaed nia that ibat report haa I een forwarde<l by Diatl. Hi* auitmrltr eonf?rrrel upon lha H'cretary of Um Tma? ry br the art nf July lu.t, to in?|>enr! tha furthod coll.u tlon of lh" direct tax ha. b an eiercmnd, hat alM further let! latum miv be tiereenary t" ndttOilhaftH leirpoae nr C'.ngrt'M In tbll behalf The ' tape lately la fne inaction are not no* aulhorlxed la amuma tbd an n ul apportion* ! to them r*.p-< lively, nor an maafe nf ihe mme a. now remain, unpaid. If It war* Intendad thntauob ae.umpiloh might fol in ? tha |ioHpananiro? ar the c lln< tlon of the ta?, aathoritf fur II nboald M granted hy nmandmenl of the la* There atiunn to hard been no urgntit r<uvion for ruch po*t|tonem"nl. If, at ltd ? I.??#, tba collection tliu" Interiupleil and delavad la M be rammed It would fia.e bean m< ch eaaiar to barn conipleuid the collet tlon hafora aaapatt. on, whan tba ol!l'? ra ear* In rommloinn and on acttre duty, when the entire machinery of tba dl.lriria, la*^ uaa In full n|>rrauon, than to do lha work aTlar a vacation of nearly eighteen m titha. Nor can tt be auppoeeil thai Cangraaa .igned that the dlrett tax c<ininila.lon*. * lb MteU I Ji full clerical foroa vara lob* kept In aaeaion daring tin. pariod. Im mediately after the order of augp*n<i*n wo* teaoa^ thrref m, a'ui e? a preliminary "tep to clo ing tb> conn n lwlnna, d rectlone war* aanl to the eararol Inard* M pi pair Pill end llnal amount, of all thalr prornd'ara Tl a Commlegnnera for North 1 am Pan war* lb* Brat Id comply with Uiaee dirtetlma Their arroanta haw* bang randnrrd Pi thia office, amorapanved by their remgi winch hare baan aocaptad. Pi take egacl aa tha 1*4 Ihe emliar The a000 nta "f other ontnmkmfona hare mnaa r*<e|red, and tbeaarvh-aa of all Ui* boards la wb*r* no nalne of tends for hava I even mad* will ba aborlly con'leded^ WlUi tba all of approprtal* lerlalallan aatne ronrw* can he akeii with mfaraaee to that tmeaiona in flute# wlc-re aala* bar* a*?n mad# such dull** In lb* adju.tmant of r gbu of r?<VmpUnU and other private riybu, a* now remain ta ba parfonaag by tha Con,uitaeioncrv of direct tat, may he dn*aivd4 upon eome offlcer or ofllc*f* of the Traaeury f?e In lha c ly of WaahlngPtn, the na-flee In Intersil batad of anrh ' fB'er, t* lake #?$? ailowad, under the dlreetioa dene* In the neverai Htatea. This being dona, no ? 4 . alty wilt r*mate for a rootleaaaoe in often of lbam Mlaf aeverml commimlon., wiUi tba tlngl* eieeptl n of I hat a* In thai tote innda |.ur haeed by Ik# H'eiib Carolina tin I lad Htatae at awclkm **laa for taiee have bee* eg eta Hold p> [Mircbasem on a credit of aararal yean, sag ap. cUl dul'ea ha e liaan Imposed u|>on lb* Hoard by tfcd act of July Id, IMd, relaiiug aspecially to tba Fraadmaaf i) "M Tlio itKiv* nuMtlwa in apo* lha I lb at (Stii|r<? lultndi In allow lit* oammptMNI of U?o M miiI iiih by ibo Mftnl Htotoa lr oorb pMotlpgo la M bo 4?iM Una, or lln; Iirrfar ao? to awiar Una, wi for any men ib* oohnruoaa am to bo noiiaM, mNb lay nisi Ion U naianatr otoopt to ??oM I ho mm of Ihd C'lmmioiono until Janitor- I, 1M4, wbon MUnaoyrto* a In bo again r?nmMoo! It Iim bona bronchi to tba aotlM of tkio i>w, toon* aaportalty 4urtag tbo paat f?ar, that f ?to* of tho lav. < naoMoraMo ana of arronooooty oolUou-4 of Utpoyora la tbo Muua Maty 4 lanorracilon- wbwli aoma bora boM poW lata tbo Ttmm ory of tbo Caiio4 Atoto* f laim* IW r?fon4ing tbaai 1'iiua bar a la oororat laauarv booa pmaatod, M j Ihoy baoo booa untMl into ibo Troooory ao ? Ibortaad by lav to moko rrntilatto* Tbo I tho Tr naiiry, through tbta "Oro, baa atrai uvdor whieh Uiatr prrrtao amount will togolbar ottb all Ihn . rrooaaatoncoa atfii vbtoa asm a war- |ml4 It la roajwUtilly wnom-nW lb# law bo ao amoagad Ibaa lb* Har.raManr of tbo Tt may rofnrxt aorb aoma aa ba ah all Bad to ba Caa Tba Htoto of Itolawaro la tbo ooly ona loyal 4un*? MM war ogcpt Waal Virginia, of oh'b ? mi loo will bg n aga harrofior, wblrb 4 id a-d a-ooma Ma 4totrib?IMd AM* of tii* airort ufe of 120 MB.eoo, tyyvtliM to | ? ntwlliaal of Auguat I I to I Tbo a ll..0?4 to l'ola?ar? waa |Tl ??l, a?4 H thit ih? aawio w.hi'4 ba a'lowoH obon Ibo htoto | I to military iwaytu vltb tba t'|o>ri tba rrfnaj of that Hta'o, Iwiatrtr, 4?r i>g ibo I fl.'ai poor to vitb nio lb a poynaoai of tbo to*, tbo Iv lornal Kor-noa .Blrrro of tho 4'aartct am ikHnnol It pr-oood wiih I'0 MHOmat aa4 'ollortloo ailli tbt powrr ooalrrt-d oio.a tbam >.y awr-tan forty aoroo of ito r?M ."/) IMi TT?o aow otwnl upon Ibo IIMa V tba ? to to, lomntoaool a-voral tinmlho ago, baa pona ^rnoaf ar< far that ? pliant to? of tbo lot will Tory abortif Tba p a t no >4 Wort Virgtoto vltb rofinwut to Id* 4lr?rt tot low la a f?- '? 'a' aa TV# typmtviat tt V rgtala of fMT.UO M wao mo4a Waal VnyMMk waa rtaaiaf mat of a yartw* of that Mtoto, an 4 UN 41 rort tat crrmuiMvloanr* Ito a a pr on uto4 ".a r la V rginia 'a ".af'on.ll. vt'b tbo art of IMI. WoM Tl# gta a baa pot bora aaibmnaf to aaauaaa bar at?pa"?to> ir.-at, aor, loA.o I. boa Ita avw.ont booa proporlr 4-w4b n. nod Ita .iffiroya ial Ito ttopr-aoatot ?M <a -At b'tncboa of fV Agrooa bara atpravwd tboir raatlnon N 4 arhargo tbotf oMlgo* Ml obovorav tboy ara p.oporto aoaii .b~l Tt.a appnrUoomeet at. atl4 ba mot- by ant ?4 l onyr-mat IU rait mfio, an' tbo artrtlogo of IN aantaybto by tbo onto bo gt r n aa la aibar ciaam iwnwa tag. That pnrtv-n af tbo low of IM4 wbnb ratatoa to ta- n** ?a* bat alia Mlp toaNat bp tba art pawl j i'to loot aanatoa of Ctoirnt Varl'-aa i^j| n-ola to It woro afifb* by Ibo of Raprooootnatarn mam y inynr a? ayomoiry ai.4 goaoral raaammb I'onti 17 af u.otr pan ago aan-ataaonta *? mat lopnaal waa, |4b '-?pa, tbo Maat| tna lr a tea of $1 M*. intoad of 1Mb aa la vow pros Wad. It waa af loom. Ibo pvyav off Ibo low to otraapt ao r.ab af ova a I ana mo M waa 4b tmitH bp bta at mi oaoaniUnO *11 boatoad ? '"and waa ttolirad In N> IM n ? .? aijaaoa >4 on* at 1*4 l.naa at Ibo pnooy of t*o riM taw morn Nov tbo ma to-aM tot 11 poo lOatfitiaa tba Hpr?n.a Of 4 ity. ao4 tl.a 1#pr#r a *1 of too ? ,rroa>>y, b*po | ao a'an-m tur.r-rwl Hoar m pr-mo art I boitooa ito aoroo rooa-n oow ot'-w for too ii'm ?*4M a mo 001 ?| otooiptaoo obtofe at trot *aa?ra4 u f -aonj uro vbMta a. or ->.noid dun -ho"go ba mod* ihora atowM bo * an 11 ? M.-tmg amon4n?a4 w. 1 boa nrtna <4 tba law rota, oj In 'ba 'aa .po aoiattaa ad po-oor.i aia^?oyo4 lb tbo anb irr f tho (Oo-raf |arwtoi?at Tbo pr nam 1 a unfa ao tiptma hp la <0'tallow t* itT% anwro a ?.miiwi or aoo 140 Tar-ooa aaaoo'n-aa*. I* wtott oa m obat I totaaop poo-on aa-oa, ' wo m oat la -nMar to aaoWa on on4 pwviloa wao* o moro or trot torMoad an4 bntof .1 to nor anal Onrto a# tho low toat tboao pr VI HTty mm ba moo fbuy 0*4 oi'ilwiari 1 proonotad to ibo llioatlaa *r tb? apampriMt aw aiiuo of t ' ?pl nm Vbo* * rwrvao- to* V twforn -hin. ilta vubl* t*o pmpor I m>lo of tbta m J Tbo Maaarnan rm moo of t*a lad tval yam m I ptnrn wn* 111 it til l| ion proo*om tpd tbo pn-pto 'tod | to.i of artoivor to-ato ta t Th pin IW to tag apVM af aniawiot bora prwroo A >bn 'o aaiaa 'f brolyona whrpb oaddaarly ai.rr?? a-.ry I -a 1 a -a Tbaar moaao fnf Ma ?| <a>a*a oi /bo ?aoaooil 4-on a-orapaa y'tpayian I. n to. ta--owo at 1 Of .lataoa a*4 b? aoaaMot Mtalwaaai of paw of ? oolia Tb* rati'i.n of Uiaa r . 4-wt O* and la # fov roar* tb* **U?*m ?#*? ?M * to bo a* abpawnf Mrtoatp no ?**? a*a*yaaMo to* C 4 4lfi td4 T** ???and ?o>/n*da opto ttot '"M U- Miaaoat of fb* rrooa o oyoww ?? ??** ?? unit MM ?I lll'l anabaigw* tb*# tum "Tipg. ma, t?f UMl