THE ADVERTISER.
. .,,.
,.T. Il. FISSHKK, EDITOR.
BHOWXVILLE, SATURDAY, OCT. 25, 1862.
rl :. .i-SS-'
OUR rXi-A-Q-TWn
up with oar flag ! let it stream on tbe air !
Tuuj:h our fathers are cold In their graves,
Tiiej ha4 bands thtt could strike, they had souls
that could dare,
And their sons were not born to bo slaves!
The Legislature.
Tin last session of CoDgress diverted
the money appropriated for Legislative
expeoses fcr Nebraska, or so much of it
a was necessary to the payment of our
War Tax. This was hailed with pleas
tire by our citizens, as it was believed it
ttuld be a great relief to tax purer. It
as generally supposed there would be
ho Legislature this winter. B;t the last
session of the Legislature passed a law
providing for an election this fall. It
was consequently the duty of County
Clerks to give the required notice to fill
the law. borne in this cjunty were op
posed to electing any members to the
Legislature. But it. was found that an
c- euion could not be avoideJ unless the
people were unanimous in their opposi
tion to it. Other counties had held Con
eniions 'and. nominated candidates, and
t was thought best to elect men from this
ounty who would be in favor of holding
io session ; or if that could not be accom
plished, who would vote for an early ad
journment. A Convention was held and
candidates nominated, with instructions
lu carry out these views.
The "Statutes of r ebraska could no
doubt be improved in many particulars;
at there is to change needed of much
iportance. Indeed the Territory has
itlered from the law being" changed too
equently. The principal argument we
ife heard advanced in favor of holding
session this winter is that it is necessary
i pass appropriations for the Territorial
Hikers. It would be pretty bad finan
ierkig for the Territory to expend $20,
"H) or $30,000 on a Legislature for the
irpose of paying the officers a few hun
dred. But if it is a necessity that cannot
avoided to pass appropriations, it can
.1 be done in twenty -four hours.
Some argue that the Organic Act pro
tides for an annual session of the Legis
iture, and that it would invalidate the
ct utiles the Legislature met every
year. This clause, we think, was only
intended to I e "directory." and not to
bind the Territory, under every contin
gency, to hate a session of the Legisla
ture every year.
In several counties the members elec
ted were instructed to prevent a session
of the Legislature this Winter, if possi
ble ; or if they could not do that, to vote
o union is very strongly opposed to the
meeting of the Legislature, this winter
full session would run the Territory i
S20.C00 or 830,000 expense, which, with
.jur war tax, and our present debt, would
be more than we could ever pay. Re
pudiation would be inevitable. Those
elected under instructions would not dare
to encounter tne public maignatiou mat
will be raised against them by their vio
lation. Wre should like to see some ex
pression on this subject from the press of
the various parts of the Territory. If
'he press will give full expression to the
uMic opinion, we thing mere will be no
ecsion.
The Election.
Election returns nave neenreceivea at
"hnaha from all the counties in the Ter
itory all official except four. Daily's
uajonty is 136. This time we think
thf re will be no contest. The people of
Nebraska have become disgusted with
fraud ; and have discountenanced it.
Perhaps there never was an election held
4'or Member of Congress any where, that
was absolutely free from illegal voting
and eculduggery ; and it may be there
vat some iu this. The Nebraska City
JYeirt thinks there was a great deal of
fraud. It' holds up its hands in horror,
and' wonders "when Nebraska will re
buke fraud, and as&ert her will." We
are -glad the etc is reforming. For four
yrars past it hat endorsed and defended
frauds committed in a wholesale manner,
that disgraced the Territory wherever its
name was known in the civilized world.
Tne JVats no doubt judges by the manner
it was conducted in Otoe County. Every
lutam possible was there resorted to, to
.swell the vote for Kinney. We are told
enteral thousaud dollars were there ex-peJ-d
fr Kinney a large portion of it
doeau-i by a. prominent Republican.
Thiiesti, intimidations, betting, whisky
and money were used by wholesale. We
lVarn from xaost reliable sources that
evt-B bribery was very extensively re
timid to by ihefritndsof the Democratic
iiotninee.
Daily's enecjies charge that the voteSie
received in Richardson county is evi
dently a fraud. They specify nothing,
but merely think it strange he should
receive o large a vote in that county.
But Kinney received as great an loci eased
vote in Cass as Daily did in Richardson.
II it is evidence of fraud in one place, it
IS iU lit V
jiht-r.
Official Election Returns.
Majorities for Djlj
Richardson 18
Xemaha . 104
Kinney.
Pawnee 7
Douglas
Washington
Dodge
Hr...
Cummicg--'
Kearney
Hatte
Johnson
Cedar
(J toe t
Cass ........
Sarpy
Kurt
Dakotah"
Lancaster
Gage.......
Clay.
Jones
Dixon
84
9
43
31
IT
tie
23
29
22
143
34
68
45
47
0
44
31
. 4
13
439
Totals.
.575
4W Daily's inftjority-
.....134
Nebraska Caralry.
Two Companies have been mustered
in Company A, from Florence, and
Company B, from Omaha. The Compa
ny from this county start on Monday.
Wre are glad to see that they have pre
vailed on Dr. McPntRSosr to become an
applicant for Surgeon of the Regiment.
We know nothing of the qualifications of
Physicians from other parts of the Ter
ritory who may become candidates for
Surgeon, or whether there are any others
who may aspire to that position. Bat we
do know that Surgery is a science that
but a small portion of those who have
Dr. attached to their name, or even those
who have graduated in a medical college,
have acquired. Too many igporant
quacks succeed in being admitted into the
army as Surgeons, to mangle and butcher
the wounded soldiers. Dr. McPherson,
although engaged in other business 'Tor
the last six years of his residence in this
Territory, has, nevertheless, performed
nearly all the surgical operations in this
county, some of which by his consenting
so to do, has saved the parties from going
to St. Louis or other cities. Amputa
tions, club-foot, besides several other op
erations of an intricate nature, which
have come under our immediate notice,
have been entirely successfully performed.
We therefore, with the company, entire
ly endorse his recommendation to the
position for which he is an applicant.
Doctor, success to you.
" gklsms."
Judge Kinney, in his speech in this
place, said he was sure of being elected.
Many Republicans were going to vote for
him, and unless he was defeated by the
most stupenduous frauds, his success was
certain. And one of the reasons assigned
by Mr. Taylor why Republicans should
not vote for Daily, was that he could not
be elected. They very much underrated
the ability of "Skisms" as a stumper.
He had much to contend against more
than at any previous election, and he had
few friends to assist him in stumping.
Yet he has proved more than a match
for all the boasted "intellect" of the Ter
ritory. Wherever Mr. Daily addressed
the people, they have given him large
majorities. Could) he have had lime to
have made three speeches in each county
he would have beaten Kinney 1500 votes.
r.There is no man in Nebraska who is
equal to Mr. Daily as a stump speaker-
no man in the Territory who has more
native intellect.
Officers of Cavalry Company.
At a meeting on Thursday last of the
members of Lieut. Atkinson's Cavalry
Company, the meeting was called to order
by calling Geo. Crow to the Chair, and
appointing W B. Raper and R. S. Han
niford Secretaries.
On motion of Dr. McPherson, Lieut.
H. M. Atkinson was uuanunously con
firmed 2d Lieutenant of the Company.
The members then proceeded to ballot
for Captain which resulted as follows :
T. W. Bedford, 65.
II. O. Minnick, 25.
On motion lhe company proceeded to
ballot for 1st Lieutenani which resulted
in the choice of J. W. Coleman.
On motion, proceeded to elect the non
commissioned officers which resulted as
follows:
J. B. Bergcr, 1st Sergeant.
W. B. Raper, Quartermaster Sergeant.
George Crow, Commissary Sergeant.
H. O. Minnick, 1st Duty Sergeant.
E. E. Cunningham, 2d
W. B. Metcalf. 3d "
W. G. Swan, 4th
Thomas Denman, 5th "
it
E. O. Sweed,
1st Corporel.
2d
A. J. Purcell,
R. S. Hanniford,
L. N. Brown,
. Rob't Coleman,
P. Swan,
3d
4th
5th
Sih
i
it
it
John J. Herkendorf, ?ih
44
Peter Covert, 8th '
On motion, Dr. John McPherson was
unanimously recommended for the posi
tion of Surgeon of the Regiment.
On motion. A. S. Stewart was unani
mously letomm nded for Sergeant
Major of the Regiment.
J. F. C. McCaslin was uuanimously
recommended for the position of Regi
mental or Chief Blacksmith.
On motion, 11. O. Minnick was unani
mously recomiqended for a position among
the extra Lieutenants of the Regiment
as he is deserving of such an appoitment.
On motion, the meeting adjourned.
GEO. CROW, Ch'm.
W B R.pxk. ) secretaries.
R. fc: Hamufoaj
Army Correspondence.
Camp jteak Scl?htjr Springs, Mo.,
October 20th, 1862.
Mr. Editor : Since my Is st was written
the regiment has removed several de
grees north, andnotv the bracing winds
impart the healthy vigor to the frame,
and conjureup the, flush of health upon
the weather-beaten cheeks of the patient
soldier. On the 5th of the present month
we struck tents at camp near Helena,
Ark., packed our wagons, and marched on
board. steamer Rocket, and . steamed up
the river to this point. Five, hundred
miles of steamboat travel added a little
spice to our life's variety, and made us
momentarily forgetful of the weary past
Indeed it proved a Sabbath to the wearied
frames of the "rump" of the regiment;
and duriug our thirteen months of active
service, such Sabbaths as that only, our
men have known ! It may sound strange
ly to civil ears, but 'tis a fact beyond re
futation that there are men in the army
who live week in and week out, withou
knowing the name of the day that glides
so swiftly onward. Why, even the pres
ent writer, who was a moral observer of
the sacred day in civil life, has "breathed
the breath of life" on several Sabbaths,
in the army, without knowing them as
such. But those were days when cannon
thundered, and the sound of strife was
heard, when bang the muskets spoke, and
whiz the bullets flew, when peril hovered
near and grim de ith stalked abroad, w hen
picketing was rife, and excitement was
the chief, when all made up the clangor
of "fierce, intestine war." One year ago
to-day, our regiment broke up camp at
Syracuse in this State, and took up the
line of march for Springfield, as a part
of that grand army which the genius of
Fremont called together so quickly, and
which gave promise fair of deeds heroic
and sublime under the leadership of its
chosen chiefs Alas ! its star of destiny
which rose so resplendently soon sank ob
scurely beneath a cloud of jealous hate
and, though a year has well nigh gone,
it still remains unseen. The grand army
scattered, and though in fragments under
other names it has performed glorious
deeds, it exists only in name, and will
only thus be known in history; '-The
grand army of the W'est led by General
Fremont effected nothing and was broken
up
It seems that we are to go over some,
if not all, the ground we trod before, our
first camping ground in Missouri was at
Pilot Knob, and we are to go there again.
To-morrow or next day we are to go by
rail to that point. We may there remain
awhile, and may not. It was hoped our
regiment would be stationed somewhere
nntil filled up, but it seems our destiny is
to continue in active service until annini
lated or our term ol service expires. We
do not expect very desperate fighting this
side the river, unless the rebels leave
Tennessee and Mississippi by way of
Vicksburg and make a determined stand
in Arkansas, or attempt to capture St.
Louis. The latter effort will prove very
futile should they undertake it. The for
mer may answer for a lime, but eventu
ally they must succumb.
Col. Thayer did not come with us, and
we have heard that be has been appoint
ed Brigadier General. We expect him
every day. We are here waiting for our
transportation. When that comes we
will go on. Col. Livingston is absent,
sick, and Major Baumer commands the
Regiment. It is presumed if Thayer is
Brigadier General that Lieut-Col. Living
ston will be our Colonel, Maj. Baumer,
Lieutenant-Colonel, and Capt. Majors,
Major. The Governor could make no
belter appointments than those for the
Regiment, and none that would suit the
men better. Those officers have been
with' the Regiment all the lime, have
"been tried, weighed in the balance and
not found wanting."
However, you will be informed here
after of the above, and of our peregri
nations and doings from time to time.
We have yet had no recruits from Ne
braska. The time has fully come when
they should be forthcoming.
G. H. T.
Sorghum. Will some of our subscri
bers give us their experience in raising
Sugar Cane and manufacturing molasses ;
and also in producing sugar, if any of
them have been so successful. Informa
tion on this subject is much desired.
Sugar i made in considerable quantities
in various places ; yet we have not noticed
in our agricultural exchanges this season,
any explanation of the mode of manufac
turing it.
C. P. Richardson was elected constable
for this precinct. ' D. H. McLaughlin
uras elected as Assessor of this precinct.
S. R. Jamison, J. C. Deuser and Jonas
Hacker were elected. Judges, and John
l. Maun and H. H. Marsh, Clerks of
election for this precinct.
Economt. Farmers should this -season
save bll their crops. Husk every
nubbin of corn, dig every potatoe, and
save all ycur garden vegetables. Prices
are rapidly advancing. There will be a
market and good pritv frill produce in
the spring.
What U said from the feeling of the
moment should excite bat a feeling of
the moment. . ...
OFFICIAL.
LAWS OF THE UNITED STATES
Pastel at the Secorul Session of (hs Zfortj
" . Seventh Congress.
' published by authority.
REYESUE LAW. CONTINUED.
See. 10. And I it further tnaclid. Tbat in case
any jhtsod shall bs absent from his or her place cf
residence at tbe time an aaeistaui atsecsor man tin
to recinre tbe Hat of inch persvD. it shall be the duty
of each awistant aaaeasor to leare at tbe place of
residence of such person, with tome perron of edit
able a?e and discretion, if such be present, other
wise to deposit in the nearest post office a written
note or memorandum, addressed to sucn person, re
auirire him or her tn present to such assessor th
list or lists reunirtid by this act within ten days from
the date of such note or memorandum.
Sec. 11. And it it further enacted, That
any person, on bein notified or required, as aforj
said, shall ret use or neglect to giro such list or list
withia the time required, as aforesaid, it snail oe im
duty of the assessor for the assessment distriot with
in which such person shall reside, and he is hereby
authmzed and required, to enter into and upon the
premises, if it bu necessary of each person so re
fusing or neglecting, and to make, according to the
best information he can obtain, and on his own new
and information, such lists of property, goods, wares,
and merchandise, and alt articles or objects liable to
duty or taxation, owned or possessed, or under tne
care or management of such person, as are required
by this act, including the amount, if any, due for
liceme: and in case or refusal or neglect to mane
such liitr. except in cases of sickness, tho assessors
snail thereupon add fifty per centum to the amount
of the items tht-reol ; and the lists, so nuae ana
subscribed by such assessor, shall be taken and re
pute! as good and sufficient lists of the persons and
property for which such person is to be taxed for the
purposes of this act ; and the person so failing vt
7 i i
uegi jcung, unieHS in case ol Siemens cr unurg w
receive the notice, shall, moreorer, forfeit and pay
the Hum of one hundred dollars, exoept wjiere otner
wise provided for, to be recovejed tor the use of th
Uui led States, with costs of suit.
Soc. 12. And be it further enacted, That whenever
there shall be in any assessment district any proper
ty, goods, wares and merchandise, articles or objects.
not owned or possessed by, or under the care or man
ageinunt of any person or persons within such dis
tnee, and liable to be taxed as aforesaid, ajd no list
of which shall have been transmitted to the assis
tant assessor in the manner provided by this act, it
shall be the duty of the assistant assessor for such
district, and he is hereby authorised and required to
en tor into and npon the premises where such prop
crty is situated, and take such view thereof as may
be necessary, and to make lists of tho same, accord
ing to the form pr scribed, which lists, being sub
scribed by the said assessor, shall be taken and re
puted as good and sufficient lists of such property
guods, wares, and merchandise, articles, or objects
as uforesaid, under and for the purposes of this act,
Sec. 13. And be it further enacted, That tbe owners
possessors, or per-ons having the care or management
of property, goods, wres, and merchandise, articles
or objects, not lying or being witnin tne asMesment
district in which they reside, shall be permitted to
make out and deliver the lists thereof required by
this act (provided the assessment district in which
the said objects of duty or taxation are situated, is
therein dibtinctly stated) at the time and in the
manner prescribed to the assistant assessor of the
assessment district wherein such persons reside.
Ai.d it shall be the duty of the assistant assessor
wto receives and such list to transmit the same to
the assistant assessor where such objects of taxation
aro situate, who shall examine such list ; and if be
approves tbe same, he shall return it to the assi'.tant
asiesior from whom he received it, with his approval
thereof ;. and if he fails to approve the same, he
shall make uuu alterations therein as he may deem
to be just and proper, and shall then return the said
liat, with such alterations therein or additions there
to, to tbe assistant assessor from whom he received
the said list : and the assistant assessor, where the
person lioble to pay such tax resides, shall proceed
in making the assessment of the tax npon the list
by him so received, in all respects as if the said list
had been made out by hiunelf.
Sec. 11. And be it further enacted, That the lists
aforesaid shall, where not otherwise specially pro
vided for, be taken with reference to the day fixed
f r that purpose by this act, as aforesaid, and where
duties accrue at other and different timest the lists
SQ..11 be taken with reference to the time when aid
duties become due ; and the assistant assessors, re
i pectively, after collecting the said lists, shall pro
ceed to arrange the same, and to make two general
lists, the first of which shall exhibit, in alphabetical
order, the names or all persons liable to ray any
duty, tax, or lincense under this act residing withia
the assessment district, together with the value and
assessment, cjr enumeration, as the case may require,
f the objects liable to daty er taxation within such
district for which each such person is liable, or for
which any firm, company, or corporation is liable,
with tbe amount of duty or tax payable thereon;
and the second list shall exhibit, in alphabetical
order, the names of all persons residing out of the
collection district, owners of property within the
district, together with tho valuo and assessment or
enumeration thereof, as the case rny be, with the
amount of duty or tax payable therein as aforesaid.
The forms of the said general list shall be devised
and prescribed by the assessor, under the direction
of the Commissioner of Internal Uevenue, and lists
tiiken according to such forms shall, be made out by
theassistant asseisors and delivered to the assessor
within thirty days after the day fixed by this act as
aforesaid, requiring lists from individuals; or where
duties, licenses, or tuxes accrue at other and different
times, the lists shall be delivered from time to time
as they bocome due. And if any assistant assessor
shall fail to perform any duty assigned by this act
within the time prescribed by bis precept, warraut,
or other legal instructions, not being prevented then
from by sickness or- other unavoidable accident,
every such assistant assessor shall be discharged
from office, and shall, moreover, forfeit and pay two
hundred dollars, to be recovered for the use of the
Lnited Mates, wtth costs of suit.
Sec. 15. And be it further enacted. That the as
sessors tor each collection distriot shall, by adrer
tisement in some publio newspaper publishid in each
county within said district, if any such there be,
and by writlen or printed notifications, to be posted
upiu at least four public places within eajh assess
ment district, advertise all persons concerned ol tne
time and place within said county when and where
the lists, valuations and enumerations made and
taken within said county may be examined; and
said lists shall remain open for examination lor the
space of fifteen days after notice shall have keen
given as aforesaid And said notifications shall also
state when and where within said ccunty, after the
expiration of said fifteen days, appeals will be re
dived and determined relative U any erronuus or
excessive valuations or enumerations by the assis
tant assessors. And it shall Le the duty of the as-
serfsur for each collection district, at the time' fixed
forbearing such appeal as aforesaid, to submit the
proceedings ol the tiUut assessors, and t,he lists
taken and returned as aforesaid, to the inspection of
any and ail persons who may apply for that purpose.
And the said assessor for each collection district is
hereby authorized, at any time within fifteen days
irotn and after the expiration of the time allowed
for notification as aloresaid, to bear and determine,
in a summary way, according to law and runt, upoa
any and all appeals which may be exhibited ag-tiust
the proceedings of the assistaut assessors: Provided,
That the question to be determined by tbe assessor,
on an appeal respecting the valuation or enumera
tion ot property, or objects liable to duty or taxatu n
shall be, whether (he valuation complained of be
or be not in a just relation or proportion to other
valuations iu the atme assessment district, and
whether the enumeration be or be not correct. And
all appeals to tbe assessor as aforesaid eh all be made
in writing, and shall specify the particular cause,
matter or thing respecting which a decision is re
quested ; and shall, moreover, state tbe ground or
principle of inequality or error complained or. And
the a-uessor shall hare power to re-examine and
equalizo (he valuations as shall appear just and
equitable; but no valuation or enumeration shall be
increased without a previous notice of at least five
days, to the party interested, to appear and object to
the same, if he indite nropcr ; which notice shall be
given by a note in writing to be left at the dwUlirg
house, office or plaee or business oi me pany ny
uch assessor or an assistant assessor.
Sec. 16. And be it further enacted, That the said
assessors of each collection district, respectively,
shall, immediately after the expiration of the time
for hearmg appeals, and, rrom time to time, rs uuue,
taxes, it licenses become liable to be assessed, make
out lists contaning the sums payable according to
tbe previsions of this act upon every object of duty
or taxation in and for each collection district, which
lists shall contaiu the name of each person residing
within the said district, owning or having the caro
oi superintendence of property lying within the said
district which is liable to the said tax, or engaged in
any business or pursuit requiring a licenae, when
uch person or persons are known, together with the
turns payable by each ; and where there is any pro
perty within auy collection district liable to the pay
ment of the said duty or tax, not owned or occupied
bv or nnder tbe superintendence of any peraon resi
dent therein, there shall be a separate list of such
property, specifying the sum payable, and the names
of the refpective proprietors, where known. And
the assistant assessor making out any such separate
list shall transmit therefrom to the assistant asses
sor, where the persons liable to pay such tax reside
or shall have their principal place of basinets, copies
of the list of property held by persons to liable to
pay such tax, to the end that the taxes assessed under
tht provisions of this act may be paid withia the
collection district where the persons liable to pay
the same reside or may have their principal place
of business. And in all other cases the said assessor
ahall furnish to the collectors of the several eoller-
t on districts, respectively, within ten days after the
time of hwLris appeals, and front time to time
thereafter as required, a certified copy of tuch lit
or lists for their proper collection districts ; and ia
default of performance of the auties enjoined upon
assessors by this section they ihail severally and in
dividually forfeit and pay the mm of five hundred
dollari to the nse of the United States, and, more
over, shall forfeit their compensation a3 assessor:
Provided, That it shall bein the power of the Com
missioner of Internal Revenue to exonerate any as
sessor as aforesaid from such forfeitures, ia wbole or
in part, as to him shall appear just and equitable.
Sec. 17. And be it further enacted, Tbat there
shall be allowed and paid to the several assessors and
assistant assessors, for their services under this act,
to each assessor three dollars per day for every day
employed in making the necessary arrangement! aiid
giving the necessary instructions to the assists n
assessors for the valuation ; and five dollars per day
for every day employed in hearing appeals, revising
valuations, and making out lists agreeably to the
provisions of this act; and one dollar for every hun
dred taxable 'persons contained in the tax list, oj
delivered by him to said cUecor, and forwarded
to the Commissioner of Internal Ktvenue; to each
assistant assessor three dollars for every day actual
ly employed in collecting lists and making valua
tions, the number of days accessary for that purpose
to be certifisd by the assessor and approved by the
Commissioner of Internal Revenue; and one dollar
for every hundred taxable persons contained in the
tax list, as cmpleted and delivered by him to the
assessor. And the said assessor sand assistant asses
sors, respectively, shall also be allowed their neces
sary and reasonable charges for stationery an l blank
books used in tbe execution of their duties, and the
compensation hereia specified shall ha iu full for all
expenses not otherwise particularly authorized :
Provided, I he secretary of the Treasury shall be,
and he is hereby authorised to fix such additional
rates of compensation t be made to assessors anl
assistant assessors in thj States of California, and
Oregon and the Territories as may appear to him to
be just and equitable in consequence of the greater
cost of living and travelling in those States and
Territories, and as mny ia his judgment be necessary
to secure the services of competent and efficient
men, provider the rates of compensation thus allow
ed shall not exceed the rates paid to similar officers
in such States and Territories respectively. In
cases whero a collection dis.rict embraces more than
a single congressional district the Secretary of the
Ireatsu.iry may allow the assessor such compensation
as be may deem necessary.
Sec 18. And be it Jurtler enacted, That each
collector, on receiving a list, as aforesaid, and from
time to time as such lists may be received from the
said assessors, respectively, shall subscribe three re
ceipts; one , cf which shall be given cn a lull and
correct Copy of sueh list, which list shall be deliver
ed by him to, and shall remain with, the assessor of
his collection district, and shall be open to the in
spection of any person who may apply to inspect tbe
tama : and tbe other two receipts shall be given on
aggregate statements of the lists aforesaid, exhibit
ing the gross amount of taxes to be collected in his
collection district, one of which aggregate state
ments and receipts shall be transmitted to the Com
missionerof Internal Kevonue,and tbe other to tbe
firsts Comptroller ot the Treasury; and all lists 're
ceived from time to time, as aforesaid, shall be in
like form and manner transmitted as aforesaid.
Sec. 19. And be it further enacted. That each
of said collectors shall, within ten dys a 'ter receiv
mg bis annual collection list lrom 'hi a&e sors. re
spectively, as aforesaid, give notice, by advertise
ment published in each county in his coll eot ion dis
trict, in one newspaper printed in such eounty, if
any such ttere be, and by notifications to be posted
up in at least four public places in county each in
his collection district, that the said duties have be
come due and payable, and state the time and place
within said county at wbich he will attend to receive
the same, which time shall not be less than ten days
after such notihcaiion ; and all persons who shall
neglect to pay the duties and taxes so as aforesaid
assessed upon them to tpe collector within the time
specified, shall be liable to pay ten per centum addi
tional upon the amount thereof, the fact of which
1 ability shall be ttated in the advertisement and
notifications aforesaid. And with regard to all par
tout who shall neglect to pay as aforesaid, it shall
be the duty of the collector, in person or by deputy,
within twenty days after such neglect, to make a
demand personally, or at the dwellings or usual
places of business of such persons, if any they have
for payment of said duties or taxes, with the ten
per centum additional aforesaid. And with respect
to all tucb duties or taxes as are not included in the
annual lists aforesaid, and all taxes and duties the
collection of which is not otherwise provided for in
this act, it shall be the duty of each oollector, in
person or by deputy, to demand payment thereof, in
manner aforesaid, within ten days from and after
receiving the lift thereof from the assessor; and if
the annual and other duties shall not be paid within
ten days from and after such demand therefor, it
shall be lawful for tuch collector or his deputies to
proofed to collect the said duties or taxes, with ten
per centum additional thereto, as aforesaid, by dis
traint and tale of the goods, chattels, or effects of
tbe persons delinquent us aforesaid. And in case of
such distraint it shall be the duty cf the officer
charged with the collection to make, or cause to be
made, an account of the goods or chattels which
may be distrained, a copy of which, signed bv the
officer making such distraint, shall be left with the
owner or possessor of such goods, chattels, or at his
or her dwelling, with some person of suitable age and
discretion, wnn a note of the sum demanded, and
the time and lUu e of sa'e; and the said officer shall
forthwith cause a notification to be published in some
newspaper witbiu thj county wberem said distraint
is made, if there is a newspaper publish-d in said
county, or to bo publicly posted up at the post-offi re.
u there be one within nve miles, nearest to the
residence of theptrton whose property shall be dis
trained, and in not less than two other public places.
wbich notice shall specify the articles d strained.
and the time and ilace for the sale thereof, which
time shall not be less than ten nor more than twenty
days from the date of such notification, and the
place proposed for sale not more than five miles dis
tant from the place of making such distraint : Pio
vided, That in any cae of distiaint for the pay
ment of the duties or taxes aforesaid the goods,
cuattles, or effects so distrained shall and may Le
restored to the owner or po:teo, if prior to the sa.e
payment of the amount due or tender thereof shall
be mode to the proper officer charged with tbe col
lection of the fu.l amount dcirmded, tog .'t her with
Buch fee fcr levying, and such sum for the necessary
and reasonable ti'use of removing, advertising,
and keeping tbe fco,ds, chattels, or effects, so dis
trained as may be prescribed by the Loinmi giontr of
Internal Revenue; but incase Jr mn-iayment or
tender, as aioreraid, the said officers shall proceed to
sell the said goods, chattels, or effects at public auc
tion, and shall aad may retain from the proceeds of
such sale the amount demandable for the uae of the
Vnited States, witn the. accessary and reasonable ex
pensus of distraint and sale, and a commission of
live per centum thereon for his own use, realerin
the overplus, if there be, to the person whose 2 xnis.
chattels, or effeets shall ftave been distrained : Pro
vided: That there chall be exempt from distraint tho
lols or impleiueats of a trade or profession, oao
cow, arms, and provisions, and household furniture
kept lor use, and apparel necessary for a family.
Sec. 20. And be it further enacted, That in all
cases where the property liable to distraint for du
ties or taxes uuder luis act, may not bo divisible, so
as ennble the collector by a sale of part thereof to
raise the whvle amount of the tax, with all costs,
charges, and uoiumissious, the whole of tuch proper
ty shall be sold, and the surplus of tbe proceeds of
the sale, alter stttistying ibe dutv or tax, eoots and
charges, shall be paid to the owner of the property,
or bis, or their le'al representatives ; or if he, she,
or ihey oannot be found, or refuse to receive the
tarn 1, then such surplus shall be deposited in the
troaiury of the United stales, to be there held for
the use of the owner, or his, her, or their legal rep
resentatives, until he, the, or they shall make appli
cation therefor to the Secreta y of the Treasury,
who, upon such application, shall, by warrant on tbe
treasury, cause the same to be paid to the applicant.
And if the property advertised fcr sale as aforesaid
cannot be sold for the amount of the duty or tax due
tbereon, wita the costs and charges, the collector
shall purchase the same in behalf of the United
mates for an amount not exceeding the said tax or
duty, with the costs and charges thereon. And all
property so purchased may be sold by said collector
under such regulations as may be prescribed by the
Commisaionor of Internal Revenue. And the col-
ector shall render a distinct account of all charges
ncurred in the sale of such property, and shall pay
into the treasury the surplus, if any there be, after
defraying the charges.
See. 21. And be it further enacted, That in any
case where goods, chattels, or effects sufficient to sat
isfy the duties imposed by this act npon any person
lable to pay tbe tame, shall not be found by tbe col
lector or deputy collector, whose duty it may be to
collect the same, he is hereby authorized to collect
tbe same by seizure and sale of real estate ; and the
fficer making such seizure and sale shall rive notice
to the pemn whose estate is proposed to be told, by
giving him in hand, or leaving at his lat and usual
place ot abode, ir be bos any such within the col
lection district where said estate it situated, a no
tice, in writing, stating what particular estate is
proposed to be told, describing the same with reason
able certainty, acd the time when and the place
l a mm . t . .
wnere eaia tncer proposes 10 sen tne tame ; which
time shah not be less than ten nor more than twenty
days from the time of gir ing said notice ; and tho
said officer shall also cause a notification to the same
fleet to bepablished in some newspaper within tbe
county wbare such seizure is made, if any such there
be, and shall also cause a like notice to be posted up
at the poet office nearest to tbe place of residence of
the person wbose estate shall be so seized, and in
wo other put lie places within the eounty ; and the
place of said sale shall nut be more tha a five miles
distant from the estate neised. At the time and
lace appvinted, the officer making such seisure
hall proceed to soil the said estato at 1 ublic auction,
offering ths acme at a minimum price, including the
mount of duties with the ten per ctn'um addition
al thert-ou. and all charges for aJrert.t ng, aad an
officer s fee of ten dollars. And if no person offers
fjrtaid estate, tht axovunt of ea.d miuiaum, the
officer shall declare the sane to be purchased by hia
for the United States, and shall deposit with the
district attorney of the United States a deed there
of, as hereinafter specified and provided ; otherwise
tbe same shall be declared to be sold to the highest
bidder. Anl said sale niay be adj mrned by said
officer for a period not exceeding nVe days, if he
shall think it advisable 10 to do. If the amount bid
shall not be then and there paid, tha offi;cr shall
forthwith proceed to again sell said estate ia the
liimo manner. If tbe amount bid shall be t ienani
there paid, the officer shall give his receipt taorefor,
if requested, and within five days thereafter be shall
make out a deed of the estate so sold to the pur
chaser thereof, and execute the tame in hid official
capacity in the manner prescribed by the laws of
the State in which said estate may be situated, in
which said deed shall bi recited the foot of said
seizure and sale, with the 0 luse thereof, the amount
of daty for wbich said sale was mtde, and of all
charges and fes, and the atnonat paid by tbe pur
chaser, and all his acts and doings ia reUiiou to
said seizure and sale, and shall have the same ready
for delivery to said purchaser, and shall dehver the
same accordingly, upon request therefor. And said
deed shall be prima fajie evidence of tho truth of
the facts stated therein; and if the proceedings of
the offi er, ai set forth, have been substantially ia
pursuance of the provisions of this act, snai oe con
sidered and operate as a conveyance 10 ia
ser of the title to said estate, but snail no
n ht nf third nersons acouired previously io the
claim of the United States nnder this act. Tue sur
plus, if any, arisir r from such aale shall be duposei;
of as provided in tuis act for like cases arising upon
sale of personal property. And any person whosa
estate may be seizad for duties, as aforesaid, shall
have the same nirht to pay or tender the amun
due. with all proper charzes thereoa, prior to tha
sale thereof, and thereupon t J relieve his said estate
from sale, as aforesaid, as is pro ided in this act for
personal property similarly situated. And any col-
ItJtor or deputy collector may, for the collee;ion of
duties imposed npon any person by this act, and
committed to him for collection, scii3 and sell the
lands of such person situated in any other collection
district within the State in which sai 1 officer resides
and his proceedings in relation thereto shall have
the same effect as if the tame were had in his proper
collection district; and the owners, their heirs, ez.
ecu tors, or administrators, or any person having an
interest therein, or any person ou their beialf, shall
have Wbtrty to ied)eni tha land sold as aforesaid
within one year from and after recording tbe said
deed, upon payment to the parchxser, or in caso be
cannot bef jund in the county where thelanis are
situate, to the collector for the nse of the purchaser.
his heirs, or assigns, of the ainoun: paid by the pur
chaser, with interest on the sanu at the rate of
twenty per ccutum per annum. And it shall b 1 the
duty of every collector to keep a record of all sales
of land made in his collection district, whether by
himself or his deputies, in which shall be set forth
tbe tax for which any such sale was made, the dates
of seizure and sale, tbe nrnne of tbe party assessed
and all proceedings in making said saie, the amount
of fees aid expenses, tha nam J of the purchastr
and the da, oof the deed; which record shall be
certified by the officer making the sale. And it
suall b the duty of any deputy making sale, a
aforesaid, to return a statement of all his proei d
ings to tha collector, and to certify the rweerd th.ertx.-f
And in case of the death or removal f the collector,
or the expiration of his term of office from any
other cmse, said record shall bo deposited in the
ocice td the district Court of the United State? for
the district within which the said collector resided
and a copy of every such record, certified by tbe
collector, or by the clerk, as the case may require
shall be evidence, in any court, of Ihe truth of th
facts therein stated. And whea any lands sold as
aforesaid shall be redeemed as hereinbefore provid
ed, the collector or clerk, as the cose miy be, shall
make an entry of the fact upon the record aforesaid
and the said entry shall be evidence of such re
demption. And the claim of the Government to
lands sold under and by virtue of the foregoing
pro visions hall be held to have accrued at tho time
of seizure thereof.
(To be continued.)
BY TELEGBAPH.
Washington, Oct. 19.
The Star says circumstances induce a
general impression among military men
that the rebels ia front of McClellan will
soon fight. He has evidently crowded
them, and they evinced no disposition to
retreat. I he reasun why it is thought
they must rlht, is, that McClellan, by
moving upon t he arc of a circle, through
some near part of the Blue Ridge,
may get before Richmond as soon, if not
sooner than the rebels can march down
the valley to Staunton- -
St. Louis, Oct. 20.
Gen.. SchoSeld, with his advance, has
reached Eikhora tavern, Arkansas. He
sends intelligence that the enemy are
making for Boston Mountain. Generals
Steen and Ostrhaus are at Pilot Knob
advancing against the enemy under Mc
Bride, in the vicinity of Pochahoutas,
Ark.
J effebsox City, Mo , Oct. 19.
The rebels that seized the Steamer
Emelie at Portland were intercepted near
WaynesviIIe by Lieut. Col. Siejrel and
scattered. No particulars, more than the
-
rebels are :aid to be gathering at Port-
and. Measures have been taken for
their capture. The rebel binds remain
ing in Missouri seem to be endeavoring
to make their way out of the Siate in the
shortest time practicable.
New York. Oct. 21.
A Herald Washington special says ihs
pressure for a forward movement ia be
coming almost general. It is urged with
au earnestness that has never, been equal
ed, lhe argument used is that the pro
traction of our present inactivity will ruin
the country.
A Times' dispatch giving the account
of a refugee who brought the report from
Culpepper county, Ya.,of the anti:ipated
slave iscurrectiou, says the inhabitants of
the counties where insubordination exists
threatens to resist the conscription act on
the plea of self-projection, and to defend
themselves against the negroes. It is be
lieved two-thirds of the slaves in Virgin
ia have already heard of Lincoln's pro
clamation, and believe themselves free.
The gentleman who brought the report
thinks, should the rebel army retreat
from their present position another Nat
Turner rebellion, would occur in eastern
and central Virginia.
Cairo. Oct. 20.
Two divisions of Gen. Steel's Helena
army were recently transferred to Cape
Girardeau, Mo. One division still re
mains in Helena. The destination of the
detached divisions as yet are known only
to the military authorities. The health
of the troops at Helena is improving, al
though much sickness prevails. The
steamer Eugene, from Memphis, has ar
rived. She brought a deiachment of
troops to Island 21, where two of our
transport boats were fired upon on Fri
day last by a rebel battery on the shore
with instructions from Gen. Sherman
to lay waste the entire vicinity. When
the Eugene left the island the work had
commenced.
Chicago, Oct. 22.
A special dispatch from Cincinnati says
it is quite certain that Bragg has eluded
Buel, and with all his forces has safely
passed through the Gaps of the Cumber
land Mountains into Tennessee. Buel is
said to be moving in such a direction at
to be able to support our forces at Nash
ville, and aid t in the operations in the
vicinity of Corinth.
New York, Oct. 22.
The Express says there are rumors in
Wall street this afternoon that at the
Cabinet meeting held yesterday, it was
unanimously resolved to remove Gen,
McClellan, and that Gen. Hooker should
ucieed hifn. The above is given for
what it is worth.
Pi
Tht "Richmond WC
an editorial oa
says this retro
l j: ?
ys this retrosra n ;?'?
ty uiiuppoialed sin J
,t , , -ortih!i!
m - v . . . 1
1UU ueu the fnnA v
ished th
... uope, ,1'
fcuaiw&u lur ma
and Tennessee. we'j Xe
ometbiog oor. &
the neighborhood of tWn
orderstxnd sounds nS?
T't T- , -' '0111; jf. .
iuk ivpn iirvw m . "ifi
Gen Bragg has turned out
Siel yesterday x.1' ,
the neighborhood of r.J'.'
joa oe cou- r o--"wu ui Ventrvi''
he parch- tablished his hetdqaar,.,, ,
?.:5"' S! i regiment, have hL M. l '
mand within tS i. , 10 tii-.'
lCW (I--
oner captured in the first Bi-'M) '
lust arrived frnm r . . i
MernmacNo. 2 it nearlv i
vice, bhe has hart ii .i
4
- fc-c iron
bean ugly customer. Rh
similar in construction to the BA?I
mac, although not so large, a JjV;
more easily handled. j
sou
th with the rebels. ,Cllr,
Spthi.
$40.
WAGES PAID
T sell goods for
the AiMxi SEt!n t
CoMtAsr. We
sold by cor Agents, or pay wije,
month, and pay all necesssry espen
0'ir j ?
periecit m us mecnaiiHci. A ch!W
' "'u ualiv,.
ate it by half an nour instrnction ! it
Family Sewin? JTachine iu ase, tad wi t '
a .
1
Each machiueis warraatej f(
Aduress
v7-n7-ly
C IT,
G"- A?'n'N Detrm jJ
I
NEW ADVERTISE!
STRAYED OH STOLE!."
A -sr mare
nair Hands high, has a hlaien tU ff 10
wbite. Has a brand on lert g!iou,ir '
to describe. Act one remrnhi.' tv-' "
t
t
t
b
deace o' the nndersixned, r.eir Nenusr-i
information tbat win led to her ifr","'
tritlv J 1
-"-j nn:. i
October 2S:h, 1SG2 nl3 tt
WATCHES AND JEi'tllii:
OT THt i
Richest and .Most Fashioaabie Ft-'
OFrEXED at ' j
Retail and TTholcsale PnV
THE.nUB3.4RO BROS., Xos U a f J
Stbut.Xiw loan, Manufactm-rnaiia',
all the Leading, liich, and qkoC pupn.ir ,".)
WATCHES and JKWELRT, being tetnau
creasing their business to an oalimr.w tr.fi I
tte following elecant Ornaments u :Uct-,;
Low Price followiuj
MAGIC TIME OBSERVER. VirmffwJ
open face, or La-J j' or Gentleman's Tirt a ,
prettiest anJ niust convenient ana dwami
the world. Iamaiiou K"'.d ; elect! bf i i
cess, which readers lhe sppearance J tit -while
it dues not cjt one third a nii.a. Jj I
Z2 Peti U at frmii one lianiirH u;4Ws j
JfU.VI7.VG COMPOSITIOX CJMD ITf
Engiisb manufacture niwe.neu;; apH 1
J
!
ci
i
t
. w
tl
jeweled; has sunk ecoiid4, ail :h BftUN
mem. Ueav.ced and eixd imiUiiotttt
oaly $13. EeiaiU at fnun S-.0 toilUO !
UVSTISG COMPOSITION CAV3 L
WA TCH. Richly euiirv.-d. jaw e;i : ?
I'nsurpac-fted for Sutler, Trader, tit f-.t
Retail at from $1 to $jgo.
w
L
X great variety of otiier wa:cb. itk,w-
Ladie' sets of Bruuch aiid E.ir Drjw lt
Imitation Cluster Duuioiir, , rtry ncfl
entirely new, price $1. Cora: 1 t .;
very neat and pretty orcaaisot, bXna-t.;
$.3,25.
Ik
Gentlemen's Vet Cblti. Ttrj.n,
patter":, ;a!y $1. Tbe i-eamniat, very to",
RiiUts. I-iaiu only 73c. Scrjll, vt-IV :'
Cbajpd, a lseat pattern, SI. Seal iK I- '
tiou Diamond $2. f
sleeve Buitons. Patent.' Chased, or 1-
new and very hand.ome pattern, JJ.50. i
or wiih stones. $1.50.
Bononi Sttkis. a variety of new ! 'W -
siens, per set, $1 &J. J
Bo m and Scarf Pins I.ea. w;;b ni :
Stones. $2. liniUtauoti Diamond H (
Lockets Double Glass , richly ei n H ;
Persons wishing any of the above, nif 'jit' '
l:
tLe price iu a registered letter ttwmr wtw '
articles will be sent by retura wail, rr ''''-''
n3"rtler to the amount of te.eil'jl!i.n";
will b eo( by express to aiiy p:i f tin ?
itn bill payable to the 2xures Cuicr, '
goods are delivered.
Agents, Sutler aad Chantry Mf tsk.X
the country, wtu wih to mafce nn rey r.' 1 ;
ell to obtaia oor ruauitnutb c.ult"t ' v --'
niot rateable outnt fcl price unsr.rpart 'fl j
cencernt Address HfrJlR' ? !
.tfos 65 - 67 Xatiait. Mr'
October 2oth. 1S62. a!5-f9 Jul ci--
ASSESSOR'S ()TSCt
Xntice ihertT aivo H at I. J fl -Ul
so , hare divided- the district or S(tr'-x
luwuK kul-Uivi.'ions : !
District No. 1, Include ail of I'alM 5lJ
L'Eau qui Court and Hull c.unr.e
'. a. All of Wasbin(ttoau.l Burt ' 1
. 1 ..... . . II' , , . M ..-Akf bliit"
o. 3. AD of Sarpy and D.)MIik.
So .4. il of Dodge, CuruniiSi.'. S'-"4. j
coutry wet. Ai3tan& AJfewJf, K. ' t
place of busiaies, Prenioot.
- . .......... .. . V...I Ei-
i !
and the country west. Aijtatt a'4"''"" t
Columbus. ,
V.. H . lllnf rilh .nn S.nnder. -
the north half of Cass. . Assuiau
riTmtnn - PI il rni..nrh
No. 7. Ail of Lii'jai'.sr, Sewarn, 'u-
aDd lhe country e?t.
So. 8. All of OtoS. CUT, Jb.U
sistant Aesvwr. Dr. P. Retina; 'e!'ri' j
Xo. 9. AU of Nemaha. Richar.is 'Q
r ... ... . , .... V.i.-k.li.. .
V 111 Ai! at Hic-A J.l.f N'lli S;-. ,
Shorter. A-istant Assessor. J. B. W- ' (
All persons, of whatever trade m
qnired to take ont lieepe to conticaa u
piioations nnt be made to tb '
who are furnished with blam I ra;K w '
Buines done without H l,i'cl!:,ja
Owner at rarriazes. euachex. bj-''"- . ,
7
ni&uses, or oincr carriasr'. ,
husbandry, or for tbe transporvju-o lBjr
are required to report tne number ts
Owners of billiard tables, yatrhe. '.A
ver plate, must report tbe sam, '-n I
plate owned.
Manufacturers, where not rer!i
;i!!y i
requireI I
to make reltmis tetot AsMYi -M f
ly after each aad erery .:
At by thera durinit the Prcf"'rtS.' f
in ten dayi
saies maue cy tucui aunu mo y .
Auctioneers are refjuired to uass a
Vi uc A -n 3 auiuuut v v . . - - - i f .
The proprietorsor nunauersof Si rPi "tt :
Ferryboata aad Tollbridge are reHr t
monthly reprt of the grofs anioant lJ ' h.t
Butchers and other, whose buu'
for sale any cattle, sheei, ho; or :T j j
return at the end of each aad every wjB 1
ber respecUvely slanghtere I. lt.t
for Collection Dutnct. C" j
-. ...... , iKn, . 1 ' P.
October 13, n!5-tf
TO 1TU03I IT MAY
ijual
nam ami .7 nt f tt Strkkier X
solved by mutual cvnseat. .n-t4''
The business of said Orm will v
Strickler, to whom all daUs !".!.,, J?
JAC0W !
f i
; 1
! t
. 4
i
' i
fl
1
. nfT
EMPORIA SA'
Has Just riceived a choice variety
of Liaaors. which he fell bj Jo
or single drink, raerelsa .-..oL
... n .. . T I 4 ' M 1."
Fitted up. where the lovers - -ar
themselves. Call and e him at i-
1 1
Bruwnville House.
-TT03IEN OF
it- Hi-'
A ctirionii ew o-o '-"ciS ""a
m . r ai r 1 1 j ' ' - i
Tork. written by
ats. r .
. . . j rn'
'Pictorial Kami IT
i' " ,rf-
wemen
..n. Th4 vniatue !
a lie 1 " .
ex.
K"f ,J?:: V::
free for $1
ItfO'K w.H ic-
and r-rtkolaf. f AM J J ' "J r.-
novelty ut t lre. ' " ' 3i nutir",.;
es of LIVING Zre!j:4 ,
!meriO!?s - ..... '
1M a.. tO. 1J asau it-'- -