laws or tiii: nxirri) ktatcs,
T9scdattht Thir l S n iou 'of the Thirtytertnih
CrurLXXlY. An Act to amend n Ae tntitled
An .Act to provido internal Revenue to support
the (; vtrnujcBt and. jKty interest on tbe Public
' Dcl'tt"p.roVi..l July first, eighteen bandied and
' ixty-fwo, and fc-i other Purges.
Jie it rei'tlvrrf ly theS-nate find JIutite of Keprein
etatirieofth Unittd Staff "f Amrric in Congret
A'tcmUed, Thst "An act to provide internal revenue
to support the Government and pay interesf on the
public debt," approved July firfc eighteen hundred
and t-ixty-two, be and thesaino hereby is, aineuded
as hereinafter set forth, namely:
That wherever nny written notice, or other In
Ftrument in writing is required, the sam t-hn'l he
lawful if written or pirtly written and printed.
That section eleven be, and herc i ., amended
io as to authorize assistant assessors to perform
any duties therein imposed Un a.-e.-ors.
Tqrt section nineteen be o amended that the
deputy collector, ad wdl as the collector may per
form all the duties required of the kh id collector in
the said section; sind any notice by said section to
iorson? who neglect to pay their taxes may bo sent
y mail or lert at the dwc!lnj .r usual places of
lusine?s of such person.", il any they have written
or printed, aul said mt;ee shiill state the amount
i-f duty or tax for which such person are liable, in
cluding the ten per centum ad iiti m il. a provided
for in said foctioii, demand f.a.. ijh ni of lbs name:
and with rerpect to all -u-b duii -s r txe asnrej
not incluicd in the ar.uu ii lit-f as provided t.r in '
aid section and all tuxes and duu- the mllci-timi 1
if which i. not ctlieru! provided for in t.iid act I
it rhall be the duty of t ! U cull i'-l'r in j -rson r j
lydctuty to oVi;iu,.i payiaut tiicilor; in the
manner provided v ni.ui icu (ls trom una mttT
the expiration ; the ttmu withiii wi.idi such du y
or tfix hhoiild have If en pi i; and a.iy py "f di-
tnilit hha'il ho ;ej nt 1 t,e dwelling T HsuhI place of
lusinc.-? ol the iw.r tr jMssts-or of the pn.p riy
detained: lV'.vid -d, That such pei.il di-uiand
tball not Le ncco--:iry in repot taxes assessed by
section sevcuty-SL-vci of J.:d -t.
That sfh-tion t . -nty-fi-ht ba, nnl hereby is,
amended, ly trikin,r out Itu- words -f n IV it and
pay the sum of five bundled doiiary," and iudtriiu.;
in lieu theroof ':upon conviction thereof by a Ci-nrt
of competent jurisdiction, forfeit and pay the sum
of five hundred dollar, or be imprisoned for a term
not exceeding two years, at the discretion of the
court."
That FecMon forty-three be amended by striking
cut the following words; "and any person who shall
Vfo any cask or package so marked; for the purpose
cf selling Spirits of a quality different from that so
inrpectcd shall be subject to a like penalty for each
cask or package so u.ed," and inserting in lieu
thereof "and any person who shall fraudulently uso
any cask or package so marked for the purpose of
selling any other Fpirits than that so inspected,
or for selling spirit of a quality or quantity differ
ent from that so inspected shall be subject to a
like penalty, as provided for each cask or package so
used."
That section forty-foar be. and hereby is, amend
ed, by striking out the words "to be coutinguou to
such distillery."
That section fifty-five be, and hereby is amended
by inserting after tho words "thai! not be paid at
the time of rendering the account of the same as
herein required," the words "or at the time when
they shall have become payable."
That section sixty-four be, and hereby is so
fmended, "That no license shall be required of an
Hitomy having taken out a license as such in
comseq-icnee of being employed to purchase rent,
there for others in tho ordinary courso of business; '
in paragraph number sixteen by inserting after the
word "tavern;'," the words, "or eating-houses;" by
adding tj paragraph camber twenty-eight the tol
lowing word: ".Xur sha'd ap.thocarios who have
taken out a licem-e as retail dealers in liquors in
consequence of telling alcohol;" and in paragraph
kuaibcr twenty-niue by inserting after the word
"merchandise," "or who shall manufacture by hand
ir machinery, for any other ierson, or pcr.son3,gi ois
wares, or merchandise."
That section sixty four le, and hereby is, further
amended by ad lir.g at the end thereofthe follow
ing paragraphs:
:Thirty-four. Architects and civil engineers
fu&II pay ten dollars for each license. Every per
soe whose business it is to plan, design, or superin
tend the construction of buildings, or ships, or of
reads, or bridges cr canals, or railroads, shall be re
garded as an architect and civil engineer under
this act: Provided, Thaj this shall not include a
practical carpenter who labors on a building.
"Thirty-live. Builders and contractors shall pay
twenty-five dollors for each license. Every person
whose business it is to construct buildings, or ships
or bridges, or canals , or railroads by contract, shall
be regarded as a builder and contractors under this
this act; Provided, That no license shall be re
quired from any person whose building contracts do
not exceed two thousand fiv hundred d-liars in
any one year.
Thirty-six. Stallions and jack, owners of,
shall pay ten dollars for each license. Every per- '
eon who keeps a malo horo or a jackass for tho ue j
or mart?, requiring or rooeing pay therefor, shall
be required to take out a license nnivr this act,
which shall contain a brief description of the ani
mal, iu age,' and place er places where ucd or to
be used; Provided, That all accounts, notes, or de
mands, for the ue of ai.y such horse or jack with
out license, as aforesaid shall be inva.:d aud of no
force in any court of law or equity.
"Thirty-sivcn. Lut.try-titket ue ile. s shall p.-y
cue thousand JuiLirs for each lie-u.-. t.v ,y r
son, association, firm, or corporation :i- i m.i!c.'
sell, or offer to sell lottery tick i3'.i ira.. . n i p.t: !s
thereof, or any okfn, ccrtirijaie, or .io.i.-H r-, re
senting or intended to reprcs i.t a 1m. r ii.-k.c w
uny fractional prt thereof, . r auy po.i -y ., uu a
bcrs in any lottery, or sbaii mi ,.ig. a.iy ..ufy -.r
prepare schemes of !ott n -. or sai ri.ito.i i r,,.-
drawirg of any lottery, - i I b :
ticket dealer under this t
"Thirty-eirht. Ittui. ;
dollars for ea-h iieertse. Ai-y r
as agent t-f any fire, nwrii.c, ! t
insurance eouiaro, or cm
il 'i'JU i I d oiy
,! S
s :, mi
lliU" i.
, or
i v
;her
i .i.j.-.
shall be legnrded as an in u ..r.rc h; ii. u.. : r tm.s
act: Provided, That no license -i.hu oj n-a. ,l ,,:
any insurance agent or Wiki?r wa .- ;.e;is.i
such agent are less than the suui it six huii.irea
dollrrs in any one year.
"Thirty-nine. Butchers 'shall pay ten dollars for
each license Every person whose business it is to
sell butcheri' meat at retail shall be regarded as a
Imtchcr under this act; Provided, That no butcher
baling taken onj a license, and paid ten dollars
therefor, shall be required to take ont a license as
retail dealer ou account of selling other articles as
the same store, stall, or premises; Provided further
That butchers who retail butchers' meat exclusive
ly from a cart or wagon by themselves or agents
shall be rexuirod to pay five dollars only for each
license, any existing law to the contrary notwith
standing, and having taken out a license as a pedlor
for retailing butchers' moat, as aforesaid: And pro
Tided further, That no license shall be required of a
butcher whose annual sales do not exceed one thou
sand dollars.
"Forty. Uotail dealers shall pay ten dollars for
rach license. Every porson whose business or oc
cupation it is to sell or offer for sale any goods,
wares, or merchandise of foreign or domestic pro
duction, not including wines, spiritous or malt li
qrp but not extending rrrugs, medicines, cigars,
nuff, or tobacco, and whose aunual hale exceed
one thousand and not exceed twenty-fire thousand
dollars, shall be regarded as a retail dealer under
th is a; t.
"Forty-one. Wholesale ccalcra, whose annual
Ffiles do not exceed fifty thousand dollars, shall pay
twenty-five dollars, for each license; if exceeding
ftty thousend, and not exceeding one hundred
thousand dollars, shall pay filty dollars for each
license: exceeding onehunired thousand and not
exceeding two hundred and fifty thousand dollars,
shall pay one hundred dollars for each license; ex
ceeding two hundred and fifty thousand de liars
shall pay two hundred dollars for each license; ex
ceeding five hundred thousand and not exceeding
one million dollars and not exceeding to million
dollars shall pay five hundred dollars for each li
cense; eveeeding two millions of dollars, shall pay
two hundred and fifty dollars for every, million of
dollars in excess of two millions.of dollars, Jn addi
tion to the five hundred dollars. Every person
Ehall be regarded as a nholesale dealer under this
ct whose business or occupation it is to sell or
offer to sell any goods, wares, vr merchandise of
foreign or domestic production, not exclueding dis
tilled spirits, fermented liquors or wines, but not
excluding drugs, medicines, cigars, snuff or tobacco,
whose annnal sales exceed twenty-five thonsAnd
dollars; and the lioense required by any whulesale
dealer shall not be for a less amount than his sales
for the previous year, unless he has made or pro
poses to make some change in his business that will
obviously reduce tho amount of his annnal sales;
nor shall any license as wholesale doaler allow any i
such person to act as a commercial broker; t'rovided
That any license understated may be again asses
sed. . . "
-Forty-two. Wholesale doalers in liquors shall
pay for each license tho amount required in this act
for license to" wholesale dealers. Every person
other than the distiller or q-erer, who shall sell or
offer for salo uny distilled spirit, fermented liquors
xnd wines of ail kinds; in quantities or more than f
three gallons at one time, or whose nnnoal aales ;
thali exceei twenty-five thousand dollars, shull ,
take out a license as a wholesale dealer in hquois .
Forty-three. lieUil dealers in liquors shall pay
twenty dollars for each lieen. -Errry prsn ot ier
than a distiller or brewer, who shall sHl or offer for
sale apy distilled spiriU, fermented libuort, or iue ;
of any description, ia quantities of thr e gallons or.
less, and whose annual sales do notexed tweury
five thousand dollars, frhall be r p r !td b- h r- iil
dealer in liquors nndt-rihis In-; bu n-xl.n iufv.iii
contained shall . authorize tt. t .' : t y pims
liquor, wines cr xurult liuu.rj to hw !.-(. t on .S
premises: Provided, Tliat no person Liecnsod to
keep ii Lotd , inn or tavern, shall be allowed to
sell tiny liquors to be taken off the premises and no
)ers,n licensed to keep an eating hoese shall bo
allowed to sell spiritous cr rinons liquors. And no
person wro has taken out a license to kee, a hotel,
inn, tavern, or eating house shall be required to
take ont a license as a tobacconist bucauso of any
tobacco or cignrs furnishtd in tho usual course of
business a a keeper of a hotel,' inn, Urern or cit
ing hoa." - - .-. ..
That section seventy-gre be, and hereby is amend
d by inserting atcr the words "Provided, That
hite lead, oxide of xino.ard sulphate of barytes,"
the words "and paints and painters' colors," by in
serting before the words "on lard oil," and attach
ed to the next preeecding senten'-e.as follows: "and
nil duties or iujcacai.cotd luiiici and delivered by
coal operators at the mines on contracts made
prior to July fint, eighteen hundred and sixty two,
chall he paid by the purchasers thereof;" by strik
ing out the following words: "on sugar refined,
whether leaf, lump, granulated or pulveriicd, two
mills per pound; on sugar, reiinca, or maae iroin
nsolassscs, airup of molasses, Jiiolad", or concentra
ted mclcdo, twn mills per pound, ' and insetrng in
lien thereof as follows; "suj-ar refiners shall piy one
and one half of one percent, on ths gross omount of
the sales or all tho produces 01 ine.r manuiaciories:
Provided, That evcrv person shall be regarded as a
sugar refiner under this act whose business it is to
advance the quality and value of sugar by melting
and rc-crystal!iztion; or by liquoring, claying, or
other washing process, or by any other chemical or
mechanical means; or who shall advance the quali
ty or value of molasses and concentrated ncolassos,
melado or concentrated molado, by boiling or other
pr,f ?s;" and by inserting therein, in lieu of any
oiher duties, or rates of duty, on the articles here
inafter enumerated in thi section, or provisions
cxi-uiig in relation there to the following;
"On m r ue engines, three per centum ad valorem
On itveis, X- ceding one fourth of one inch inch
in d-.ttu :tor. mils, wrought railroand chars, bolts,
nod b..isi-lnes, to dollars per ton; Provided, That
where a duy up n the iron from which said arti
cles i-b.tll liitve qcn made has been actualy paid, an
ddduii.iul du y only shall be paid of fifty cents
jM-r ton;
"O i r "ed bras., copper, and yellow sheathing
iiietl, in rod tr sheets, one per centum ad valorem;
-On sni!s, tents, ?bado,awn!ng3, and bags, made
of C'tt'-n, tiax, or hemp, or part of either, or other
mat-rials, three per eeutum ad valorem; Provided,
That the sewing of sacils, sails.) cents, shades.
awniug, cnri'its and bag the materials thereof be
longed to the employer, shall bs exempt from duty
where the cloth oa material from whkh they are
made was imported, or has becu subject to and
paid a duty;
'On tobacco, cavendish, plug, twisl. fine cut, and
manufactured of all descriptions, i, not including
snuff, cigars, an 1 smoking tobacco, preaared with
all the stems in or made exclusively of items,) fif
teen cents per p mnd; - -
"On smoking tobacco prepared with all the steins
in, and on smoking tobacco made exclusively of
8tcm, five cents per pound;
On snuff manufactured of tobacco, on stems, or
of any substituto for tobacco, ground, dry, or dump,
of all descriptions, twenty o:nts per pound;
'Ou mineral or medic inal waters, or waters from
spr ns impregnated with minerals, ona cent for
each bittle containing not more than one quart;
when containing more than one quart, two cents
for each bottle;
"Tailors, boot and shoscmakers, millinors and
dressnnker3, making clothing or articles of dress
foremen's, women's, or children's wear, to order as
custom-work, and not for sale gent-rally, shall, so
the amount of one thousand dollars, bj exempt
from duty and for anv exjoss leyon 1 the amount of
ono thousand dollars shall pay a duty of ono per
centum ad valorem;
"On umbrellas and parasols, made of cotton, silk,
cr other material, three per eeutum ah valorem;
.'On all ships, barques, brigs, s booners, sloops,
sail qoats, steamboats, (not Including the engine
canal boats, and all other vessels or water craft
hereafter built, made, or constructed two per cent;
"On sugar candy and all confectionary made
wholly or in part of sugar, valued at fourteen cents
per pound or less, two cents per pound; when valued
at exceeding fourteen cents and not exceeding for
ty cents per iouud, three cents per pound, or when
add otherwise than by the pound, gve per centum
ad valorem;
"On nil geld leaf fifteen cents per pack, contain
ing not more thae twenty books of twenty-five
leaves each;
"On eastings of iron exceeding ten pounds in
weight for each casting, not otherwise "provided for
in this act, or in the . act to which this act is an
amendment, one dollar and fifty cent? per ton: Pro
vided, That there shall be deducted from duties
assessed upon railroad cars any duties which may
have been assessed and paid upon car-wheels un
der the prouisions of this act;
"On clocks akd timepeicos) and on clock move
ments when sold without being eased, three per
centum ad valorem."
That section seventy-seven be, and hereby is,
niocnded by "requiring the taxes provided for in
that secti n to be levied, collected and paid annual
lv, by any person or persons owning possessing or
k eping any carriage, yacht, plate, or biliinrd-ta-ble;
by inserting in the grst paragraph of Schedule
A, after the words "kept for uso." the words "lor
hire or for passengers;" and by exempting from
duty plate belonging to religious societies.
That section seventy eigit be, and hereby is
amended, by reducing the duty so that on burned
cattle, slaughtered the duty sh all be twenty eents
per head, on sheep aud lambs, slaughtered, the du
ty rhall be three cents jer head, and on hogs,
-m lightered, efecocdiug one hundred pounds in
w iht. irhout regard to age, sixcrnts each, and
i,o outy -hali bo charged on bogs, and sheep slaugh
( red ny any ; ercoii for bis or her own consumption
i. t i x veaing Ax. of each, shall be exempt from
.uiy.
rii.i- se, ;ioi, o-n.-ty-cii" bo amended by striking
ui to :Ui " r on any articles manufactured"
:.f.. r ti.e rd -d itisod." .'
TiiM's ;i.M niii'-iy three be amended so that in
. i.-V i n- g ct or i-.-i i.-a! to make the returns refer
r. i ; i:. i i s.i! i sj. t,un the proceedings thereafter
l tin- .is.- io . ; .iid coiitiction of the duty 'shall
o- in i. sr no ma iincr a3 provided for in other
r.i.- -s t n 1 e l .
T,i. a - c n iii..ety-nLne bo amended by striking
u Le" j.-d-"uiiiv.-iy-tliree," preoeding the words
u-' , ;.i in-ei ting "ninety-eight.
That s. ii- ti one hundred and two be, and hereby
is uiuo'ad. d, by striking out the words "thereupon
allow and duct from," and inserting in lieu there
of tho wftrds "allow . upon;" by striking out the
words "added to the amount, after deducting the
allowance or per centum, as aforesaid." and insert
ing injieu thereof the words,. "paid by the pur
chaser of such stamped paper, vellum, or parchment;'
and by striking out the word "discount" and insert
ing in lieu thereof the word "commission ?
That section one hundred and twelve be, and
hereby is amended by inserting, after the word
"district" where it first occurs, as follows: "of which
the doccaved person was a resident;" and by in
serting after the word "district." where it next oc
curs, as follows: "of which the deceased person was
a resident.", ; ' ' ' : ' .
Sec. 2. And be it further enacted, That on and
after the first day of Eay, eighteen hundred and
sixty-three, so person or pernios, assat iat ion, firm,
or eorjtoration, shall make, sell, or offer for sale, or
dispose of any lottery ticket, or fractional part
thereof, It any policy of numbers in any lottery, or
any token, certificate, or device representing or in
tended to represent the holder, or any other, person
or persons, as entitled or to be entitled, in any lot
tery, lottery scheme or game of hazard or chance to
be drawn to any part or share r part of a prtte, or
any sum or p-irt or share of any sum of moay, or
other articlo of value or any fractional part thereof
without affixing hereto an adhesive sUiubor stamps
denoting tho duty imposed by this act, imd in de
fault thereof shall incur a petalty of fifty dollars
for each nod srery'jurh. offmice; --and no prize or
part of a prise drawn to or by any ticket, or f rac -tional
part thereof, tckon, certigcote. or device as
aforesaid , and - no sum of mont-y or thing of value
mide payable or deliverable up.m any stake or in
vestment) or of risk in, or upon any policy of num
bersy shall bo dmanded or recovered by any-legal
proceedings or otherwise without the ticket or frac
tions 1 part thereof, r policy of numbers token cer
tigcate, or device, shall have baon duly stamped at
the time of the making sale or delivery or disposal
thereof: Provided. That, in addition to all other
pcualties and forfeitures now .imposed by law for
the evasion of stamp duties, any person who shall
purchase, obtain or receive ary lottery ticket, or
fractional part thereof, or any token, certificate, or
device representing or wi tended to represent a lot
tery ticket, or fractional part thereof, or any policy
of numbers, without first having thereon the stamp
imposed by this act, may rocorcr from the person of
whom the s ime was purchased, obtinedor roceivtd
c any time within throe years thereafter, before
any court of competent jarisdiction, a sam equal to
twice the amount paid for such ti?ket oi fractional
part thereof, token, . certificate, or device or staked
or invested ia or upon any policy of cumbers as
aforesaid, with ju.t aud legil ctwU: Provided fur
ther, That the stamp duty herein provided for shall
bo classed in the act to which this act is an amend- -meat
under Sohedu'e B, as foll-iw., to" wit;
"Lottery tickets, fractional parts of lottery tickers 1
policies of number In lotteries t -kens cartini'tesr !
devices In any fcrm,. representing . th Bolder, or,
any person or persons ai entitled or be entitled in
any Jot-ery, scheme,, os gama el bainrd or hanee,
hereafter to be drawn to any prixe or portion of a!
prize br ura of money,' or tharo 'thereofj, or other
article of valne or any portion or stare thereof,
when su' h ticket fractional part of a tioket, policy
of numbrrs, toxen, certificate, or. deviso, shall not
exceed one dollar in ho am mnt riskc-i or ia the re
tail price thttrof, fifty cntsf bit whew such tieket
f.a -tioivil pait of a ticket, policy token certificate,
i vice shall see.'d nna dollar ia tho amount
r-!v A lw in t:.f r. u:il Ti"e theireof, then for each
ry J .oar, or tra-tio:iai iirt there .f over and
yoowo.n dollar, ,i P't.iv )u titioued, aa aeidition-
"vi ''f-vijjd, however, Tha: no
Stamp duty herein. provided for shill bo construed
to aukboriau any l.Uery or the sale of any lottery
or the sale of any lottery tickets, tokens, or certifi
cafes, representing -shares or fractional parts of
snares therein, within any state or territory of the
Unired 'States in which lotteries or the sale of lot
tery tickets is sr shall ke specially proqibitcd by tho
laws thereof, or in violation of the laws of any
state cr territory; and nothing in this act shall be
held or construed So as to prevent the several states
within the limits thereof, from placing a duty, lax
or license, for state purposes, on any sale of lottery
tickets ou which a duty is required to qe paid by
this act."
Sec. 3: And bo it farther enacted, That any per
son of persooi. firtn," company o corporation, who
shall isMief tickets or contracts of insurance against
fa'al or non-fatal insury to persons while travelling
by land or water, shall pay a duty of ono per centum
on the gross amount of ail the reeeprs for such in
surance, and shall be subject to all. the provisions
and regulation o, existing law applicable thereto,
in relatfort to insurance eompaniel: 1 rovided, Ibat
no stamp duty shall be required upon tickets or
contrats'of insujti'.ce as aforesaid when limited to
fatal or noV-fatal injury to persons while traveling.
Sec. 4. And be it further enacted. That ail con
tracts for the purchaso or sale of gold or silver coin,
or bullion, and all contracts for the loan of mii.ney
or currency secured by pledge or deposit, or other
disposition of gold or silver coin of the Udited State
if to be performed after a period exceeding three
days, shall ba in writing or printed, and signed by
the parties' of their agents or attorneys, and shail
have one or more adhesive stamps, as provided in
tho act to which this is an amendment, equal in
amoutt to one half of oue p;r centum and interest
ut the rate of six per centum per annum on the
amount so loaned, pledged, or deposited. And if
any such loan pledge or deposit, made for a period
not exceeding three days, shall be renewed or in
any way extended for any tinio whatever, said loan
pledge or deposit shall be subject to the duty im
posed on loans exceding three days. And nc loan
of currency or money on the security of gold or sil
ver coin of tho United States, as aforesad, or of any
certificate or other evijonce of deposit payable in
gold or siiver coin, shall be made exceeding in
amont the par value of the coin pledged or deposit
ed as security; andanyQi-h loan so made, or at
tempted to be m ide, shall bo utterly void; Provided
That if gold or silver coin be loaned at its par value
it sha'l be subject only to the duty imposed on
other loans; Provided further. That nothing herein
contained shall apply ;o any transaction by or with
the government of ihc United States.
Sec. o. 'And be it further enacted, That all con
tracts, louns, or sales of gold and silver coin and
bullion, not made in ascordance with this act, shall
qe wholly and absolutely void; and in addition to
the penalties provided in this act to which this is
an amendment, any party to said contract may, at
any time within one year from the date of the con
tract, bring suit before any court of competent jur-
di tion to recover back, for his own use and bene
fit, the money paid on any contract not made in ac
cordance with this act.
So-. 6. And be it further enacted, That section
ono hundred an i ten be,a:ii hereby is, anion ded as
loijows: "Any memorandum, check, receipt, or
other written or printed evidence of an amount of
money to qe paid on deui.ind or at a time designated
shall be considered at a promissory note within the
meaning of the last section be and is hereby amend
ed so that any inland bill of exebagu draft or order
for the payment of any sum of money exceeding
twenty dollars, otherw.se than at sight or on de
mand, and any promissory note rhall in lieu of the
duties proscribed in Schedule 15 j have a stamp or
st imps athxed thcro.m denoting a duty, upon every
turn of two hundred dollars or any fractional part
thareof, if payable on demand or at any time not
ex.-eeding th rty-three dpys including the grace
troin the date or sight, of oue cent, 01
If payable at any time not lass than thirty-three
days as aforesaid, and not exceeding sixjy-three
days, including the grace, from date or sight, of
two cedts, 02-;
If payable at any time not less than sixty three
days, as aforesaid and not ixceo-iing nine-ty three
days; including the grace, from date or sight, of
three cents, J)J.
If payable at any time not less than ninety three
days, as aforesaid aLd not exceeding four menths
from dale or sight and grace, of lour cents 01
If payable at any time not !e?s than four months,
from date or sight and grace, of ten cents, 10.
. And tat Schedule 1, following section ono hun
dred and ten he and is hereby furiher amended, so
that the stamp duty on certifh at -s of any other
description than those specigod in said schedule, in
lieu of ten cents as therein prescribed; shall be five
cents, 05.
On passage tickets by an vessel from a port of
the United States to a foreign port, c sting dollars
or less, fifty cents, 50.
On any power ot attorney for the sale or transfer
of any scrip or oertifichte ot profits" ie memoran
dum, showing an interest in the profits or accumu
lations of any corporation or association, if for a
sum not exceeding fifty dollars, ten cents, 10
On any policy of insurance or other instrument,
by whatever name the same shall be called, by
which insurance shall be made or renewed upon
property of any description w hether ft'un-C perils
by sea, or by fire or other peril of any kind made
by any insurance cotnoauy or its agums or by any
other company or pe:son in wiiin
toe p.e.u.uui or
liars, ten cems,
ussessiuc-nt stiaU not exceed ten d
10.1
Ou any bill of sale by which any ship or vessel i r
any part thereof shall be conveyed to or Vested iu
any other person or persons when tho consideration
hall not exceed five hundred dollars, there .-hall
be uflixed a stamp or stamps denoting a duty of
twenty-five cents, 25
If trie consideration exceeds live hundred and
does not exceed one thousand dollars, the duty shall
be fifty ceuts, 50.
If the consideration exceeds one thousand dollars
for each and every addition I amount of one thou
sand dollars, or any fnictional part thereof in ex
cess of one thousand dollars, the duty in addition
shall be fifty cents, 50.
On each and every as ignmentor transfer of a
mortgage, lease or policy of insnraa'ce, a stamp du
ty shall be paid equal to that imposed on the origi
nal instrument.
Any power of attorney, conveyance, or document
of any kind made, or purporting to be in vie, in any
foreign country la be used in the United States
shall pay the same duty ns is required by law on
similar instruments or documents when made or is
i-sued in the Tmted States; and tho party to whom
it is to bo used, shall before using the same, affix
thereon the stamp or stamps indicating tne duty re
quired. Any mortgage or perseal bond for the payment of
money; or as security for the payment of any defi
nite or certain sum of money; in lieu of the duties
impsed as prescribed in-Schedule li following the
one hundred and tenth section, 6hall have a stamp
or stamps affixed thereon denoting a duty upon
every sum of two hundred doilars, or any fractional
part thereof, of ten cents, 10.
No conveyance deed mortgage. cr writing, where
by any lands, tenements, realty, or other property
shall be sold, granted, assigned or otherwise con
veyed or shall be madejas security for the payment
ot any sum of money shall be . required to pay a
stamp duty of more than the sum of one thousand
dollars, anything to the contrary notwithstanding.
o stamp duty shall be required on powers ot at
torney or any other paper relating to applications
for bounties arrearages of pay, or pensions or to
the receipt thereof from time to time; or indemnity
awarded for depredations and injuries by certain
bands of Sioux Indians; uor on any warrant of at
torney accompauying a bond or note; when such
bond or note shall have aiiixed thereto the stamp or
stamps denoting the duty required; and whenever
any bond or noiee shall bo secured by a mortgage
but one stamp daty shall be required to be placed on
such papers: Provided, That the stamp duty placed
thereon is the highest required for said instruments
or either of them: nor on certificates of the measure
ment or weight of animals, wood coal or other arti
cles; noron daposit-notes to mutual insurance eom
panids for insurance upon which policies subject to
stamp duties have been, or are to be, issued; nor on
anp certificate of the record of a deed or other in
strument in writing or of the acknowledgment or
proof thereof by attesting witnesses.
The duty or itamp required for transportation by
express companies and oshers is hereby repealed,
and such transportation shale be exempt from stamp
duty.
That the stimp daty on a contract or agreement
for th cbartor of any ship or vessel, or steamer, as
now provided for in Schedule B, or any letter:
memorandum or other writing between the captain
master, or owner, or person acting as agent of any
ship, or vessel or steamer, and any other person or
persons for or relating to the charter of such ships
orvefsol or steamer, -if-, the , registered tonage of
such ship, or vessel, or fteamer, does not exceed
one hundred aud fifty tons, shall bo one dollar (f 1.
Exceeding one hundred and fifty tons and not
exceeding three hundred tons, three dollars f$3.
Exceeding three hundred tons and not exceeding
six hundred tons, fiv dollars, 55.
Exceeding six hundred ton?, ten d.illars, $10
Sec. 7. And be it further enacted, That the com
missioner of internal revenue be, and he is hereby,
authori7.ee to prescribe such method for the can
cellation of stainp as a substitute for or in addi
tion to the method now prescribed by law, a ho
may deem expedient and effectual. And he is
further authorized in his' discretion to . make the
application of su ch method imperstive upon the
"IviiihE' u-"r,iL prjTtetarj articles, ana upon!
fwmpoi t nominal value exceeding twentyfive
cents each. ' . . - '.
Sec. 8. And be it further enacted, That on and
arter the passage of this act, any person or persons
owning or possessing, or having the care or manage
ment of any canal company or canal navigation or
slack wa ter corporation, or turnpike companies be
ing indebted for any sum or sums of money for
wnun bonds or other evidences of indebtedness
bare teen issued payable in one or more years af
ter da e upon which interest is or shall be, stipu
lated to be pail or coupons representing the interest
shali bo or shall have been issued to be paid; and
all dividends in serin or money, pr sums of money
thereafter declared due or payable to stockholders
of any canal navigation or siaek-water or turnpiko
company, as part ot the earning proms or gtins oi
"said companies shall be suuj -ct to and pay a duty
of three ner centum on the amount of all such, in
terest. or coudohs. or dividends whenever the same
shall bo na.d: and said canal companies or can a;
navigation, or slack-water corporations, or turnpike
companies, or any person or persons owning, pos
sessing or having the care . or management of any
ennal comnany, are hereby authorized aud rebuired
to deduct and withold from all payments made to
any peri on, persons or party after the first day of
July, as aioresaia on account oi any interest, or
coupons, or dividends due and payable, as aforesaid
the said duty or sum of three per cantum; and the
duties deducted, as aforesaid, and certified by the
president or o'.her proper oBhser of said company or
corporation, shall be a receipt ana discharge, ac
cording to the amount thereof of said canal com
pmiea or canal navigation, or slack-water corpora
tions or turnpike companies ana the owners, pos
ssors, and agents thereof on dividends and on
bonds or other evidences of their indebteness upon
whieh interest or coupons are piyable, holden by
any person or party whatsoever, and a list or roturn
shall be made and rendered within thirty days the
time fixed when said interest or coupons or divid
ends become due or payable and as often a every,
six months to the commissioner of internal ie venue
which shall contain a true and faithful aoc.tJnt of
the duties received and chargable, as aforesaid dur
ing the time - when such duties have accrued or
should accrue, and remaining unaccounted for; and
there shall be annexed to every such list or return
a declaration under oath or affirmation in manner
and form as m iy be prescribed by tho commissioner
of internal revenue of the president treasuier, or
some proper omcer of said canal company or canal
or navigation ana slack water corporation or turn
pike companies that the same contains a true and
faithful aocount of (he duties so withheld and re
ceired during the timo when such duties have ac
crued orshold Lave accrue and not accounted for:
and for any default in the making or rendering of
such list or return, with the declaration annexed,
as aforesaid, the person or persons owning possess
ing or having the care or management of such canal
company or canal navigation or slack water corpor
ation or turnpike companies making such default
shall forfeit as a penalty the sum of five hundred
dollars; and in case of any default in making or
rendering said list or of any default in the paymenf
ot the duty or any part thereot. accruing or which
should accrue the assessment and collection shallbe,
made according to the general provisions of the act
to which this act is an amendment.
Sec. 9. And be it further enacted, That any
pei son or persons, firms, companies or corporations,
owning or possession or having the care or manage
ment of any ferry boat or vessel used as a firry
fcoat propelled by tcara or horse power, in lieu of
the duties now imposed by law shall be subject to
subject to pay a duty of ono ane haft of one per
centum upon the gross receipts of such ferry-boat;
and return and payment thereof shall be made sn
tho manner prescribed in the act to which this aot
is an amedment.
Sec. 15 And be it further enacted, That on and
after the first day of April eighteen hundred and
sixty three any person or persons, firms, companies,
or corporations carrging on ordoing an express bust
ncss shall, in lieu of the tax and stamp duties ira
posed by existing laws, be subject to and pay a du
ty oi two per centum on the gross amount of all the
receipts of such express businoss, and shall besub-
jec. ta the same provisions, rules, and penalties as
are prescribed in section eighty or the act tc which
this is an amendment, f or the persons, firms com
panies or corporations owning or possessing or hav
ing tee management of railroads stcambots, and
ferry-boats; and all acts o r parts of acts inconsistent
herewith are hereby repealed.
Sec. 11. And bo it further enacted, That in esti
mating the annual gains, irofit, or ineotnu of any
person, under the act to which this act is an amend
ment the amount actually pud by such person for
tho rent of the dwelling house or estate on which
he n sides shall be first deducted from the gains,
profit or income of such person.
Sec. 12. And be it further enacted, That no du
ty shall be rebum-d to be assessed or collected on
beer, lager beer, alo, or proper, brewed or manu
factured, or on co il illuminating oil . refined, pro
duced by the distillation of coal asphaltum, shale,
peat petroleum, or rock oil distilled spirits-, cotton
or woollen fabrics, when brewed, manufactured, or
distilled prior to tho first day of Sej teiuber, eigh
teen hundred and Sixty-two, whether tne same was
removed for consumption or sale, or not, when tho
owner agent, or superintendent of the brewery or
premises in which such articles as aforesaid were
made, manufactured produced or distilled, shall
furnish to the assessor of the district without costs
cr expense to the United Sta'es, satMactory proof
that such beer, lager beer, ale, or proper, or such
coal illunvnating oil, 'regned, produced by tho dis
tillation of coal, asphaltum, shale, peat petroleum,
or rock oil distilled spirits, cotton or woollen fab
rics, was actually brewed manufactured, produced,
or distilled prior to the first day of September,
eigbtea hunered and sixty two. i s afoiesitid: Pro
vided, That in addition u tho fia.-tionai parts of a
barrel allowed in section fifty ot the a t to which
tiiis act is an amendment, fractional p .r a o a bar
rel m ay be thirds and fixths wbeMi ihe quauty
therein contained i- n't irrt- a rhan -ucti n tiou
al part iepre t n s: Pr vided, fun he;, Tnat from
and atter tue pus.-age ol this act, an 1 until the
fl. st day of April, tighten hundr d an t sixty-tour,
there sba 1 be paid tin all beer, lagei beer, ale por
ter and other similar fe. mcutud iiquois may be call
a duy only of sixty cents for each and every barrel
containing not more than thirty-one gallons, and at
a l.ke rate for any other quantity or for fract onal
parts of a barrel: And provided, f urter, That the
commissioner of internal revenue is authorized to
make rules providing for deductions on account of
leakage, from tho quanty or sp:rituous liquors sub
ject to taxation under the act to which this act is
an amendment, not exceeding five per centum of
the amount removed for sale; and said deductions
sholl be so adjus ed in the different parts of the
United States as to be projo'tioned, as nearly as
practicable, to the distances over which the manu
facturer usually transports said libuors for the
wholesale theroof; and the owner of the aforesaid
liquors shall be charged with and pay the expense
Ot a; ert lining the leakage.
Sec. 13. And be it further enacted, That any
brewer of ale, beer, larger beer, porter, or other
malt liquors, shall be required to render accounts
and make returns on the first day of each and
every month, and no oftener; and no brewer of ale
beer, lager boer, porter, or other malt libuors, shall
hereafter be req lired to keep a record or an account
or to report or return the quanties of grain or other
vegetable productions, or other substances put into
tho mash-tub by him i r his agnt or superintendent
for the purp le of rroduein-: malt liuuors anv law
.to the contray notwithstanding.
Sec. 14. And be it further enacted, That every
incorporated bank, or other bank legally authorized
to issue notes as circulation which shall neglect or
omit to make dividends or additions to its surplus
or contingent funds as often as ounce iu six months
shall in lieu thereof, make returns under oath to
the commissioner of internal revenue on the first
days of January and July in each year, or within
thirty days thereafter of the amount of profiits
which have accrued or been earned and received by
said bank during ths six months next preceding
said first days of January and July; and at the
time of making such returns, shall p.iy to thecom--missione-r
of internal revenue a duty of three pe
cent, on such profits, and shall be subject to the
provisions of the eighty-second suction of the act to
which this is an addition: t'rovided , That the re
turn for the first of January, eighteen hundred and
sixty-ttbree, shall bo made within thirty days after
the passage of this act.
Sec. 15. And be it further enacted, That the
several assessor shall on the first Monday of May
next, and on the first .Monday of .May in each suc
ceeding year, direct and cause the several assistant
assessors to proceed thrmighrevery part of their re
spective districts, aud inquire after and concerning
all perfons being within ,th ( assessment districts
where they respectively reside, and liable to license
duty uriaer the provisions of til's act 'or of the act
to which this is in addition and assess such persons
as in said acts is required. And all licences so as
sessed shall continue in force until the first day of
May in any year shall expire in the first day of
May following, and shalLhtt issued upon the pay
ment of a retaiiable proportion of the whole amount
of duty imposed for such license; an i each lieense
so granted shall be ' dated on the first day of the
month in which it is issued: Provided, That any
person, firm or corporation that on the first day of
May next shall hold an nnexpired license shall be
assessed a ratable proportion ior the time between
the expiration of the lioense and the first day of
May. eighteen hundred and sixty-four. :
Sec. 16. And be it further enacted, That in any
collection district where in the judgement of the
coiuniissionei of internal revenue, the facilities for
the procurement and distribution of stamped vel
lum, paicbment or paper, and adhesive stamps ar
or shall' be insufficient, the commissioner, as afore
said, s authorized to furnish supply, and deliver to
the collector of any such district a suitaqle quantity
or amount of stamped vellum, parchment or jwiper
and adhesive slumps, without prepayment thereof,
and siiall 'allow the highest rate of eommiseions to
the collector allowed by law to any other parties
purchasing the same, and may, in ad vrnce, require
of any such collector a bond with -nfficient securi
ties to an amount equal to the value ot any stamp
ed vt-Uum, parch m ont or paper and adhesive stamps
which nuiy be plaeel in his hand and remain un
accounted for, conditioned for the faithful retarn,
whenever so required of alffjuantities or amounts
undisposed of, and for tho p-tyment monthly of all
quantities or ameunts sold or not, remaining on
band. And it shall be the duty of such collector to
supply his deputies with, or sell, to other parties I
withm .Lis disf -tt who, may make applications
therefor, stamp, allum parchrunt or paper, and
adhesive stamps,' wpon" the saaie terms allowed by
law, or nndct the regulations of the commissioner
of internal revenue, who" is hereby authorized to
make such each other regulations, cot inconsistent
herewith for the security of the United State? and
the better accommodation of the publio in relation
to the matters hereinbefore mentioned as he miy
jodge necessary and expedient: Provided, That no
instrument, document, or paper made, signed, or is
sued prior .0 the first day of June Anno Domio
eighteen hundred and sixty-three, without being
duly stamped or having thereon an adhesive stamp
to donate toe duty imposed thereon shall for that
eause, be demed invalid and of no effect: And pro
vided, That no instrument, dooument, writing or
writing, or paper, required by law to be stamped
signed or issued, without being duly ftamped prior
to the day aforesaid, or any copy there, shall be ad
mitted or ussed as evidenee in any court until a
legal stamp or stamps denoting fhe amount of duty
charged thereon, shall have been affixed thereto or
used thereon, and the initials of the persons using
or affixing the same together with the date when
tho same is so used or affixed shall have been placed
thoreon by such person. And the person desiring
to uso any such instrument document writing or
or paper as evidence, or his agent or attorney, is
authorized in the presence of the court to stamp
the 8aineas heretofore provided by law.
Continued oa third pge.
SALIXALBA.
Tbe Greatest Timber for the
PRAIRIES.
t3T It makes a perfect Hedge fence in four rears t
53" One Arre of it set this Tall, in Ave years will
make enough Wood for one Family !
3" It grows straight, and very tall I
jj" It never sprouts from the roots; but when cut
down, will grow ascain frarn tbe stump, very rapidly I
3" It U the best soft wood for fuel, er any other
purpose I
53s" When kept off the ground, tbe rails will last 30
years !
S3" It grows eqnally well with us on upland, where
it is rich, as in the bottoms I
13" Cuttings eight inches long stuck in the ground in
the Kali, never fail to grow !
83" We sell it for $fl per thousand Cuttings, deliv
ereii at any or our Agencies.
53" Parties wishing to buy, should order early of our
Agents, so that they may notify us in time.
CUTTINGS
Bandied and delivered at the above places, as
soon as tbe lea res fall.
T. R. FISHRR, Brownville, is Agent
for
Kemab'a
and east half of Richardson Counties.
CURTIS & PEAVER, Pawnee City, are Agents for
Fawnee and west half of Richardson Counties
RKV MR. TINKH AM, -Beatrice, is Agent for Gage
and Jones Counties.
J. H. BCTLSR, Austin, Agent for Clay and Saline
bounties.
Beware of Willow Peddlers.
We learn that manv swaraos of common Willow hitt
been cleaned up, and the Cuttings sold as Gray Willo
we get our Willow of SAMUEL EDWARDS, of La
aioiiie, Illinois, a responsible Nurseryman.
THOMPSON 4 HEDGES.
Kemaha Nuibsry. Nursery Hill P. O.
ni7 tf Otoe County. Nebraska
CLOTHE YOURSELVES.
CHEAPEST CLOTHING
Ever offered in this Market.
NO DOUBT AiJOUT IT!
CALL AND SEE FOR YOURSELVS
AT THE
Cotliing
Batimorc
Store,
BROWNVILLE, N. T.
DAVID SEIGEL,
Announce to tbe public that he has opened ont a
stock of
EADY-MADE CLOTHING,
BOOTS AND SHOES,
HATS AND CAPS,
CARPET SACKS,
GEMTLMEN'S UN
DERWEAR, &C.,&C NX.
Unprecedented tn quantity, qualify and prices, ne
is determined his prices sha'l correspond with the
times, and therefore offer here in the West, at just
as low rates as such goods can be purchased anywhere
the United States. As a sample of his prices he
will mention that he sells
Coats from $1,25 up to $15.
Pants from $1 to $7,
Vests from $1 to $5.
Boots, Shoes, Hats, Caps, Fancy and White Shirt Sutl
ers, .Neckties, &ocks, Handkerchiefs, a.c, in th n3
proportion.
The proprietor embrace this opportunity of returning
thanks for past patronage, and promise to spare no -forts
in the future to give entire satisfaction.
Call and soo "him.
DAVID SEIGEL
Brownville, Jnna 18, 1861. -ly
GEORGE DEMERIT & CO.,
Manufacturers' Agents for the sale of
lOO.OQO ! ! !
Watches, Chains, Sec, &c.f
WORTH $500,0000!
To be sold for one Dollar Each, without regard to value.
splendTd list,
Of Articles all to be sold for one Dollar Each.
100 Gold Hun' ingCased Watches, . $100 each
100 " Watches
60 each
200 Ladies' Watches,
6 0 Silver " -
600 Gold Guard, Test and Chatelain
Chains. - -4000
Vest, Keck, GuardandChatelain
Chains, - - - - -3000
Cameo Brooches
3000 Mosaic a:xl Jet Brooches
3000 Lava and Florentine Brooches" -3
00 Coral, Garnet it Emerald Brooches,
30-0 Cameo Ear Drops -3o00
Garnet Mosaic and Jet Ear Drops,
4ooo Lva aii'tKloreotiue Ear Drops
4000 (ientt.' S;rf Pma. ...
60o0 Chain and Band Bracelets, -3600
Gents' Breats Pjns,
3000 Watch Keys, -60"0
Fob and Ribbon Slides, -7000
Sets of Btsom Studs, -9000
Sleeve Butto"s, -9000
Plain and Chased Rings,
7000 Stone Set Rings, - -7000
Miniature Lockets, Crosses, &c. -12000
Sets Ladies Jewelry,
35 each
16 each
$15 to 20 each
f to 15 each
4 to 6 each
4 to
4 to
4 to
4 to
4 to
4 to
2 to
6 each
6 each
6 each
6 each
each
6 ecb
8 each
3 to 1 0 each
2 to 8 each
2 to
2 to
.2 to
2 to
2 to
2 to
6 earn
6 each
6 each
6 each
each
6 each
3 to 10 each
3 to 15 each
All of the goods in the above List will be sold, with
out reservation, for One Dollar each. Certificates of
all the various articles are placed in similar envelopes
and sealed. These envelopes will be sent by mail, or
delivered at our office, without regard to choice. On
receiving a Certificate you will see what article It rep
resents, and it is optional with iou to send one dollar
and receive tbe article or not.
In ail transactions by niail we shall charge for for
forwarding tfie Certificates, paying postage, and doing
the business, 25 cems ech. Five Certificates will be
sen for gl ; Eleven for $2 5 Tftirty for $5 ; Sixty-five
for $ 0 anil One hnndred for $15.
CORRESPONDENTS may rely upon a quick and
prompt answer to their orders. Our buslnco is con
ducted upon liberal, honest, straightforwardprincipie,
and we guarantee satisfaction in all cases. Our pat
rons may always depend upon having their orders faith
fully and punctually supplied. In no case will corres
pondents be neglected.
JtrCorrespondenti should be carefnl to wrtteHheir
signatures plain, and give their PostOflVe, County, and
State. Address, GF.O- DEMERIT & CO.,
229 Broadway, New York.
EHavtng had fcnsiness relations with the above
gentlemen, I take pleasure in saying that they are
honorable, upright tr.en, and perform all they promise;
and tbe Jewelry I h,ve seen from there lasenuine, and
gives saUsiaction. . BO THOMPSON',.
n47-tf Nurf ery Hill, Neb.
THE HARP OF FREEDO.V.
Now ready, a new and superior collection of 27
Anti Slavery, Patriotic, and "Contraband" songs,
solos, duetd, quartets, and choruses. Most of the
Poetry and Muic has been written expressly for
this work, to correspond with tbe times, and should
be sung by the million, in order to awaken a deep
interest in behalf of the ' Contrabands," whra(i(d,
in his providence, has cast upon tbe Free North to
clothe aod educate.
CONTENTS, IS PART.
"Felr Freedom's Morn baa dawned at last:"
"Bxeait the Chains, ov" ' -ivioinaring Sword f
"Frernvnt is Marching on, or, Ulofy Il.iilelojah f
0h 1 Help the Contrabands';" "Old John Brawn's
Song;" "ftongof the 'Contrabands';' "O Let my
People Go ;" ''Parody on the Sonar of the 'Contra
bands' j" "Where Liberty Dwells is my country;"
'When Slavery dies there'll be Freedom;" "Wake,
Freemen, God hat spoken;" "Whittier'g suppressed
Song of Freedom," etc.
Price only 5 cents single,. 5t cepts per dozen, $3
per 100 ; postage 1 cent.
HORACE WATERS, Publisher.
nll-lj - 451 Broad way, Now York. r
CHOICE LIQU0E3.
Wholesale and Retail.
Evan Worthing,
OF THE
nion haloes
BROWNVILLE,
Has just received a choice lot of the best brand of
Liquors, which he will sell by the Barrel, Gallon,
Quart or single Drink. The following ia a partial list:
BRANDIES :
French,
Cognac,
Apple,
Raspberry,
Peach,
Cherry,
Blackberry.
WBIES:
Port,
Hungarian,
Sherry,
Malaga,
Medara,
Champagne.
WHISKIES :
Bourbon,
Rye,
Scotch,
Irish,
Manongahala,
And a variety of common articles.
BILLIARD SALOON AND
Ten Pin Alley.
ITOIITXET'S BLOCK,
Main Street, Brownville.
Novinber 14, 186.
n!9-tf
JOHN L. CAESON,
(Successor to Lushbaujrh Sl Carson
3IE3 ST OL 02. o
LAND AND TAX PAYING
Dealer in Coin, Uncurrent Jlloney, Land
Warrants, bxchangt. ami Gold Dust
MAIN STKLiKT.
BROWA'VILLE, AEDRASK.4.
I will give especial attention tobnylnit and 4UiiK px-
hange on the principal cities ..f the United Sit,. A
Burope Gold Silver, uncurrent Bank Bi;is, and
Gold Dust, Collections made on all accessible N ,nt.-..
and proceeds remitted in exchange at current rate
Deposits received on current account, and interest al-
lowea on special deposits.
OFFICE,
MAIN STREET. BETH'EEA' THE
Telegraph and the IT. S.
Land Offices.
REFERENCES:
Llnd & Brother Philadelphia, Pa
J. W. Carson & Co..
Hiser, Dick & Co. Baltimore. Md
Toung & Carson,
Jeo. ThoniDson Mason. Col 'r of Port. ' "
m. T. Smithsou, Esq.. Hanker.
Washington D. C
T. Stevens, Esq., Att'y at Law,
Jno. S. Gallaher, Late 3d Aud. U. S.
Tarlor &. Kriegh, Bankers,
Chicago, III.
aicviei land, rye & co..
St. Louis, Mo.
Hon. Thomas G. Pratt,
Hon. Jag. O. Carson,
P. B. Smali, Esq., Pres't S. Bank.
Annapolis, Md.
MercersburgPa
Hagertown, Md.
Easton, Md.
Cumberland, Md
Havana, Alabma.
XovS, lS60-tf.
Col. Geo. Schley, A'y at Law,
Col. Sam.HambletonAtt'y at Law,
Judge Thos. Perry,
Prof. H. Tutwiler.
LANDRETH'S
Warranted Garden Seeds
BLUNDER KOENIG & CO.,
(Late Johx Gabmctt It Co.,)
No. 56 North Second Street, above Pine,
ST. LOUIS, MO.
Offer for sale at very low figures, a large and wel
assorted stock of Agricultural and Horticultural Imple
ments, comprising everything necessary to the Farmer,
together with a large and freth supply of
Landreth's Celebrated Garden Seeds,
CHOP OF 18G2. .
For which they are the sole agents. Their friends can
rely npon getting from them seeds that are not on iy
pure but true to name in every instance. Also field
seeds at lowest market rates Chinese Sugar Cane seed.
Top Onions. &c, , &.c.
ALSO COTTON AND TOBACCO SEEP.
Dealers In seeds would do well to send them their
orders.
Send for Almanac and Illustrated Catalogue gratis.
BLUKDEN, KOENIG k. CO.
Feb. 23, 1862 n31-ly
KA BR ATII SCHOOL RELL SO. 2.
75,000 Copies Sold the First T?
' Months of its Publication.
It is an entire New Work, of nearly 2U0 pages.
F Many of tlve -Tine , and Hymus were written ex
pressly for this volume. It will soon he as popular
as its predecessor, (Bell No. I ) which has ran up to
the enormous number of 575,000 copies in 36 months,
outstripping any Sunday School Book of its siie is
sued in this country. Also, both volume are bound
in one to accommodate schools wi.-ihin them iu that
form. Prices of Bell No. 2, paper eovent, 15 cents,
$12 per 100. Bound, 25 cents, p 18 per 1U0. Cloth
bound embossed gilt, 30 cents, $32 per 100. Bell No.
1, paper covers, 12 cents, $10 per 100. Bound 20
cents, $18 per 100. Cloth bound embossed gilt, 25
eents, $20 per 100. Bells Not. 1 and 2 bound to
gether 40 eents, $30 per hundred. 25 eopies fur
nished at the 100 pr.ee. Cloth Wound embn.-ed
gilt, 50 cents, 40 per 100. Mail pontage free '
the retail rrice.
HORACE WATERS, Publisher,
all-ly No. 481 Broadway. New York.
D.
A. C O IV S T A n
Ia E
IMFOkTER AUD DEALEE III
IRON, STEEL, NAILS,
CaSILNGS, PKlMiS. AXLKS,F1LE
33 elijO xr J3 ,
BLACKSMITH'S TOOLS
Also: Hubs, Spokes, and Bent Stuff.
Third Sree, javeed 'el.x and Edmond,
SAINT JOSEPH, MO.
Which he sells a S. Louis prices for cash.
Highest Price Paid for Scrap Iron. ,
December 1.IS69. ly.
Furniture! Furniture!!
The most complete stock of Furniture ever offered ia
this upper country just received by T. fillUo
BrownviUe, Ajwil ttth,
WHOLESALE OIILY.
American Stationery areliom
JOHN J. IIERITT,
Importer, Wholesale Stationer
And .Sole Agent for
Windsor and Clifton Mills Premium Yrm
Consisting of Commercial Notes, Letter, Bill Y
and Fools Caps, ' u
No, IS Bepkman Street n-ar Nasu, y
Also, Proprietor and 3ole Auent for the following '
ani wefnl articles r ew
Oliver's Patent Kraive Tip.
This Tip is different from aay heretofore ma-ie v.;
easily fitted to any pencil. It i manufactured iri"
Vulcauixed Rubber of the bet erasive quality n'.1
readi.y changed rrom one pencil to another ' Ilv1 ,
old at an extremely low price. It is tbe most
ble article of the kind in the market.
Unmet' Patent Knbbr I nk tani A- RrH
an txitiake Inkstand, preserving ink from the decom Z
aing eflect of light.
treeii's I'atent ink-i.raer and pat
per.
Cleaner.
the best article made for rubbinjt ont pencil. marki
compelling the work In one half the Uu.e 0f ordin.
rubber. Irr
The Patent Combination
and Knler,
Paper-Cnttcr
a new and usefnl article, combining the use of two in
dispensable things.
Piatt's Patent Portable Copying Pres
a light, cheap, and useful article. "
JlerittA. Crown's Piz Pea,
a very auperWr teel-pen, made and selected with th
greatest care, put up two d iet in a box, six boxM .
do.! in another neatly nninhed box, the most cvovtu
int khape possible for retailing.
The 'Crai? Mitrrwcope"
magniflet small object 10,000 times: in to impi that
a cuild may use it J U an endless source f amujMieut
and instruction to younir and old. Retail for $J
Beautiful mounted object, suitable for the microscvT
are iurnished at $160 per dox. retail.
I have just received a full and complete assortment of
the seuuiue
Arnolds Writing Fluid.
All orders will receiee prompt and careful at'entinn
Call and examine one of the largest and test iswiteJ
stocks of Stationery in ihe I nite-' States.
JOHN J. MEL.HTT.
WHOLESALE STATIC-!!,
13 Beekman-st., Jiew lurk.
n39-Jm
'Unquestionably the best sustained worker
the kind in the World."
HARPER'S
HEW MONTHLY MAGAZINE.
CRITICAL yOTICES OF THE PRESS.
Tbe vulunin? bound constitute of themselves a li.
brary of miscellaneous rea.liim such acan not be futuid
in the same compass in anv other puMi:atu.n ibi bM
come under our notice Boston Courier.
Tbe most popular Monthly in the world. Stw York
Obterver.
We must refer In terms of eulocy to the high tone
and varied excellenceol 'HrpeT ' Jlasazine" a jour
nal with a monthly circulation of nb-mt 170 0O c pies
in whose pases are to be fonnd some of tte choicest
light and general reading of the day. We speak of this
work as an evidence of the American Pep!i; and tbe
popularity it has acquired is merited. Each number
contaiDS fully 144 paices of reauing matter, apuropri.
ately illustrated with jr:Kd wood -cats ; and it combines
in itself the racy monthly and the more phiioitopiiical
quarterly, blended with tbe best features of ihe di!y
journal. It has irreat power in the dissemination .f a
love of pure literat ure. Trcbxer's Guide to Amer
ican Literature. London.
No Ma-azine in Europe or America is so well known ;
none has half as many readers; and, we may Ily
say, none has received so large a tribute of admitrs
tion from the cultivated classes, that delight ta a
healthy, diversifled. elevating periodical literature
It is the foremost Mairaxineof the day. Tueflre-ni
never had a more delightful enrapauiun. Bor tb oiil-
lion a mrc enterprisinz friend than Harper's Maja-
iin. Met hodiit Protittant. Baltimore.
TERMS.
The papers of permanent value which have been pub
lished in almost every number ren-ler ac-mpiete set ..f
pllarpenvate aiine a desirable acqnUition to any pnb-
icor prts. orlibrary. The FublisDerscan auppiy r..m
ul,twt)iF brt any Number trom the a.mmeocemf nt.
atyve cents tbey wil I send any N11n1l.fr by
id Any volume, containing -ix X tim
ers, bonnd ip Muslin, win ne aiaiiei, pott jiaia. to
any pi ace in the united states witnin laow nines or
New Tork, for Two Dollars and Fifty Cems Com
plete sets, now comprising Tweniy-Sve volumes, will
be sent by Express, the freight at the expense of the
pnrrhasar, for One Dollar and Kigbty-etght Cents per
Volume.
One Copy for one year, $3; Two Copie for one year.
$5, -'Harper's Magazine" and -'Harper's Weekly."
one year, 4 And an Extra Copy, gratis, for every
Clnb of Ten Subscribers, at $2 60 each ; or 11 Copies fer
25.
Clergymen and Teachers supplied at $i do a year.
The Semi-Annual Volumes bound in Cloth per
volume. Muslin Covers. 25 cent each. ,ett When
onleied to be seut by Mail Eight re'isaddiiinai most
be 1 emitted for postage. The Pue upon Hjrper
Magazine must be paid at the Oture where 11 ie
ceived Th Posfaee is Thirty-six t.'ents a ye.ir or Sine
Cents forth. em..nth. HARPKB & BaoTHKKS.
r.42 Franklin Square. Ne York.
" Tbe best. Cheipe-t,
i'ami.y i'ap r
inrl :n-jt Si; 'es!ul
in the Union "
A CmiLLTZ IKTGf.lALCrilTL'ilS-IS.
HARPER'S WEEKLY.
SPLENDIDLY ILLUSTRATED.
Price Six I'j'iit- Number; 3iM a Vear.
Critical Notice of the 're.
Its freh leave.-, its clear type, its entertaining
varity, its severe but ju3t criticisms upon the Mljes
of the times, its elegantly writ'en aud inrtrnctive
articles, and its able correspondence, all combine to
make it the model newspaper of our country, and
one that every family must prize. Its condensed
weekiy summary of foreign and dowtii inirJli
(jrnce is altogether superior to that contained in
any other journal. Being published, too, in a form
for preservation and binding, if tiken care of as it
deserves to be, it will be found in future years as
welcome a companion for the family and fireride a
the day on which it was first persued. A. Y.
Evening Pott.
We would not so often call attension to Harper's
Wekkly if we were not well satisfied that it is the
6f'in7y Paper in the United Utate; aud for that
reason, and that alone, we desire to see it under
mine and root out a certain kind of literature too
prevalent, which blunts the morals ofitsrfaders
vitiates their taste for sensible reading, and is al
ready bad in its effects. .V?u London Adoertitcr.
" Wherever we go in rail-cars and steamboats
we find it seized with eagerness, because of its spir
ited sketches of parsing evonts. We all like to
look at the faces of men we have read of, and at
tdiipa and forts that have figured in the bloody
scenes of war. Of all such men and place, and
events, this paper furnishes the best illustrations.
Our future historians will enrich themselves out of
Harfkk4 Wekklbt long after writers, and paint
ors, and publisher are turned todadt. V. Y Evan
tjelitt.
' 'TERMS.
One Copy for One Year $1 00
One Copy for Two Years 3 00
An Extra Copy will be allowed for every Club of
Tks SCB3CIBER3, at $2,50 each, or 11 Copies for
$25.
Harper's Maoazfnb and Rasper's Weeklt,
together, one year. $5 00.
Harpers Wemit is electrotyped, and back
numbers Can be had at any time.
Vols. I., II., III., IV., V , and VI. for the Years
1857 to 18fi2 inclusive, of "HARPER'S WEEKLY."
handsomely bound in Cloth extra, Price ev h
are .now ready. The poittage uponllAKfKRS
Weekly, when paid in advance at the office where
it is received, is twenty-six cents a yr.
HARPER A BROTHER.
Framum SgHARi. New Yoke
To Western Farmers.
CTobaooo Doocl.
I have sevral.ricties of Tobacco that will ripen
ell in this latitude. T any one who' wishes seed,
ar.d remits me a three-cent Potige stamp, n tho
ssme, I will send a paper of each variety of seed
UKATIS.
Orders mast bo sent in tho months of Sepiember
and October. I do this to introduce the culture of
Ttbaeco in the We3t.
Address R. O. THOMPSON,
Syracuse, Otoe County, Nebraska.
P. S. Papers in Missouri. Iowa. Kan.'as and Ne
braska, publishing the above once, and sending a No.
marked ,will reerive twenty four ppr choice flow
er seeds free bv nail. R.O.THOMPSON.
NOW READY.
THE QCcial Union Volunteer Directory. ( 400
pajjes.) containing Jiam and Kfie-e ot every
Ofll-er and Private in tbe L nion Army, with their
Command. Casualties, Prmeims, Ac. Sif Every
oim) wants it. Sent pvst-rwid.on receipt ot 2ieents
enh. or-ff.tm'-s. Aiia -!- nr. n i r,. a.'-".'.
ltr 49 f:ire Street. P.fti.n. Mn.
Okra or Gumbo Seed.
The beat uttUnte for Cuffee prepared in the wene
maimer a Offee Packages of nel by mi! at 10 c
eac. Eafb package contains seed enongh te riii-e a
S(.pplv lor an ordinary family.
Send orders to H A. TERRT.
o3.tf Crascent City. Iowa.
BROOM CORH VAI1TEDI
JOSEPH SUELLABARGER, .
Desires to purchase a large amount of Broom
Corn for which he will rmv tb
highest riiicc is casu.
JbU-n32-if - . -
...w.t.;ic - ......