Newspaper Page Text
TWO DOLLARS PER ANNUM IN ADVANCE
ATHENS, CLARK COUNTY, GEO. SEPTEMBER 4, 1801.
VOLUME XXX—NUMBER 2f>.
THE SOUTHERN BANKER
PI-BUSHED WEEKLY,
SLEDGE & REESE,
Jl¥I , *• M.KPOS. 1 ASUKUSON W. RKESK.
Editors and Proprietors.
OFFICE L’P-STAIHS, No. 7 Granitk Row
TF.RMS ;
TWO DOLLARS PER ANNUM.IN ADVANCE
To Clul>» TOmitlins. ••• *
C e^ifi will be tent.
An\ •obwTiboTfatlinp to j'ivo
a ndvnncr,
notice of hi* do
„r« to dlscootitto* M* *ubicnj>tiou at the
too of tUe lime .or wtlch it !>•» iH.-en «' *£
AMKMarMl M wUliinK to contiuoo it, a
considered a* wialiinR
ii.blo .roordioRly. (H „.„ atinn „d (oicept at
JZSz '•»«“ •» * r -
Pt ' d ’ HATE* O*' * I * VK ( “, f ,'?SmiMI
For one »qitnr« cnnMMinC“ * |ftf or t | lo first
type, or •|»«»cr■ «jqmTal*wt, Oi * wet . K ly «ontinu-
nsrriion, and fifty couts to) «-«< J
4, Kp«<-i»l r<intr»<-tci can bo mode for yearly ml\( r
I.oraI*dverti«oiiioni»in*orted »t t, y i l '’ ,, j>id"iii^"
Announcing oandi.latoh loi office, k >% * Doltan,
U \drt'£om';Srr.houUl-:w.« have .ho.to,irod
erhid, and charged accord ngly.
BUSINESS DIRECTORY.
rerprofemionat and Bvslncaa men can have
tiair card*inserted under tltia head, for one year,
», the rate of Five 1> ilara for a card of not uioro
than aixllnea. and acvoniyhveconta for each addl-
oaaliiuo-
LAMAltCOlIB
aTTORNEY AT LAW,
MACON, GEO.
r^TTICE on Mulberry Street, over the store
1 O of A. M. DDekshear ft Co.,In Roardman *
Washington Block. Will P™»‘«.hvi’
Crawford, lbrnly. tlouaton, M »“": a 1 **?*’
Worth, and Sumter. *
WILLIAM G. UF-LONY,
Attorney n« l.nw,
Qflrf on Broad Street,
lanaay. Athens.t«a.
lire. K
r> o. CaxDt-tn. _ ......
CANDLER & SLOI lAIB.
attorneys at law.
ilomer, Banks Co , La.
W ILL practice in the counlic. of Banks.
lisborahatn. Franklin, Jackson and Hall
All huaincaa entreated !o Mem will receive preuipt
attaation. (May 8, ISoU-lv
V. CTJYLER,
RESIDENT DENTIST,
ATHENS, GA.
TJ 00918 on Broad Street. Enlrancenext door
1%, to the? Insurance office.
January J 9.
DR. II. GILLELAIYD, DENTIST.
W aTKINSVILLE Ga^espoctfully solicits the
nstronacoof the snrroun.linR country.—
Full satisfaction will be given in tbeir profession.
April W. __
DR. C. B. LOMBARD.
D F.STIST, ATHENS.GEOROIA; Rooms in
ImildTiR with North of thejl’od Office.Col-
egeAveute. Feb 9—'y.
F. W. LUCAS,
W HOLESALE and retail dealer in Dry Goods,
Grocicrica, Hardware, Ac., No.2, Broad at.
Athen.Ga. ,Jan 19.
R. L. BLOOMFIELD,
W HOLESALE and retail Clothing Store,
Broad Strreet, Athens, Oa. IMay 10.
T. BISHOP Si SON,
W HOLESALE and Retail dealers in Grocer
ies, Hardware and Staple Dry Goods, No.
1 Broad St. Athens Ga. I Hay 1
POETRY.
CRAWFORD & STAPLER,
SUCCESSORS TO T. CRAWFORD,
[V O 7J, Broad street, nnder the Banner Office
11 have on hand a nice stock of Fancy and Sta
pic Dry Goods, Groccriea, Hardware, Boots o»>d
oboes, lints and Caps, a:ul many other thing*
nunierousto mention all of which will be sold very
low: July 2L
ISAAC S8AYEB.
Importer of
RHINE WINE,
AVGUSTA, OA.
C£5" Imported by himself and warranted
Pure, and sold as low as any Northern
House.
reorders promptly attended to.
Oct 25 if
ISAAC M, KFNNEY,
AT Ha© ©B.® ©TM E>.
R ETURNS! thanks to his friends and a gen
erous public for past patronage, respectfully
asks a continuance of tbeir favors.
r^Goods cheap, accommodating terms.
J a
A TI
wil
T. M. DANIEL.
| TTORXEV IT I.AW.—Athcu*. Georgia,
'ill practice in the <*ouni:t*sof Clarke, B niton,
Jackaon, Madim»n, Hurt, Klbeit, Oglethorpe.
YVilk«<a, Warren, and llamwk.
Office one door abjve Longs' Drug-store
p ftuin. *
November 17.
ANDREW J. HARDY,
A ttorney at law, JrflVr
I
son, Jnck-
. son court.‘y, (»*., will practice in rhe counties
lathe If eatern Circuit I'uiiiculn: attention paid
•f collecting. Office, with R. J. .'/illienn, Esq.
Not. 10—!0m.
R, J. & W. T. M1LLICAX,
A ttorneys at law—wm practice in the
counties of the Western Circuit, and the
eo an ties of Madison, Elbert, and Hart, of the
Northern Circuit.
*. J. MILLIGAN, 1 WM. T. MILLIGAN,
Jefferson, Ga. I Carueaville. Ga.
«tpt. lb— ty
' tltllX & UU.LVER, '
ATTORNEYS AT LAW.
T I1K ondoraigued hnvingni<..ociatcd themselves
together in the practice, of law, n'ill attend
the lercrel Courts lit the Western Circuit mid
thoir joint personal ittenlion to ail business
en ro.'cd to them.
CEO. H1LLYER. I WM. II. HULL,
Monroe, Ga. | Athena, U a.
July 15—ly.
ATHENS STEAM COMPANY
R. NICKERSON, Agent a SuFt.
M anufacturers ofcircuiers.n
llilla, Ntrnm Knginea„forcingand lift
ing PUMl > S,SB*rTiNo and Machinery; Mn.t
Gin, and all other kindofGEARIXG. Iron and
Brass Casting :of every description. SMITH
ING, Repairing and Finishing pre.. ptly execu
tod. Select patterns of Iron Fencing, Ac. Terms
cash. Mny If It
FAIRBANKS
SCALES.
S OLD at Manufacturers prices
by.
T. BISHOP A SON.
Athens.October 6 1859.
A. M. WYNG,
W HOLESALE and Retail Dealer in Hard
ware, Crocker.' and House Furnishing
Goods,oue door below 8.L. Bloomfield's CloUiuUI
Store. Athens, Ga. Jan.7, 185B
T. II. WILSON & BROS.,
W HOLESALE h retail dealers in Dry Goods
Groceries, Hardware, Crockery, Ac.,Nos. 3
and 4, College Avenue, Athens, Ga.
M-rcli lfi
M. M. PITTMAN,
k TTORaVEY^t Law,Jt*flY*nw>n, Jacksonconn-
J «. ty, Ga.,will g. ,<• prompt attention to ary bu.
#inc4n entruMtcd to hia care. January *«!l — 12m
JOHN II. HULL,
\ TTORNEY AT LAW, Augusta, Oa.. will
attoud prompiiy to all hudiucMS entrusted to
hit rare [Jan. $.
THURMOND St NORTH,
^Yttorneyw at Law,
«STILL prs-tice in eo parlnerahip in the 'oun-
T, tiasoft 'lark, IFallon, Jackson, Gwinnett,
fla! . Rabun. White, Franklin, Banks, Haber-
tkatw of the Western Circuit; anil Halt and Mnd>
Inn of the.Vcrthorn Circuit; and will give tbeir
ndlvidaet and joint attention to all busmens cm
• rested to them. The collection of debts will ro-
c4.s prompt and carclui attention.
RAM'!. P.THUKMON l», j JOHN U. NORTH,
Over Long,' Drug store, | Jefferson, Jacknou co
Athens, Ga. . Oct lb if
" J ACKSON & HUTCHINS,
4 TTORN BY S AT LAW.—Will pntctice
jTL in the counties of Gwinnett, Walton, Jack
ie*. tad Hall, of the Western, and the county of
Jtenytn of the Blue Ridge Circuit.
AMES JACKSON
PI10 TO oAaj'iPAaI L KTlJ/fO TYPE
ARTIST.
R OOTS H on Broad ai.d Spring streets, over the
storo of Jobe K. Tl&ithews, Athens, Ga.
march 29 60
I X. L. HUTCHINS, Jr-
Athens, Ga. I Lewrencoville,Ga
T. 6.—During Mr. Jackson's absence fro.nGeor-
{ it, ktwines. letters should be addressed to the
mnlLawrcncevillc Sept 30-tf
-4k.TTOYd.Isi E'-ST AT T^ATVT,
HOMER, BANKS CO., GA-
TT71I.L practice in the Courts of tho Western
» » Circuit. Ilusinrss entrusted to his care,
wtU me-t with prompt attention.
_ "*’**:c«s.—H.m, loseplt H. Lumpkin.Thos.
B. U Cobb,Esq., Atheis.Ga.; Joseph 11. Banks,
O.taeeTilie, t Ja , \ Vm . n. Hull. Athens, Ga.
IJan. is—tv.
THE ADAMS EXPRESS OFFICE.
roin <"'cd to the Lumpkin
-i.f JtA r“ nulldin -. persons having Imniitess
T’S* “*‘*5-"‘"Ptny -wtuukc due notice thereof,
aaa gerern thctn.elvcs cccordinglv.
Athens, n 9th 18P1.
ill* N, Agt.
MEDICO ■CHIRURG1CAL1
W. D. WELDON, M. D.
G1LLSY1LLE, HALL COUNTY, GFO.,
1*.~ 1VE.K3 tJfXWfT’ *
“garytr^ " ■
H. I, LOW RANOE,
Resident DENTIST,
ATHENS, GEORGIA.
OFFICE—Cdleje Avenue, Athens. Ga
Oet 18.
DR. WM. KING.
Uomaopathic Physieian,
Sr rc “ !0 ,!ie H
Ulayton and'n„a!”.,V^ 0n '*- J””," of
Mc,,kskkv ' m.it,
LI eontiuue th'^prne"i7e'Tm‘ r'*’'' A,,iei ».wil
RTUesidonct, ti„l v Modtem, M ,d surgery.
Alhon Tha.e. Offi.v «t hon .^J!" " 1 '," ' 1 ,,y Mr '
fJOBd. 1 “»n.e, where he may
M.'ircli 8th, 1860.
C * W. & 11. R. J, i j0 v g —
. LUMBER! LUMBER"
fnrei.h.d.t short now” ’ Pukeu ol k ‘" d -
•»<'.t'e“T?ienced r iu aT* ‘ iun,lel »’ '* on* «'f the
JSSSi. "'" 1 W1 " K»ve
JA8. D. MATTHEW!*, |
NOTICE TO PLANTERS!
Three Thousand Pairs of the Pest
NEGRO SHOES IN THE WORLD!
Made ly McClesfcey <J' Doyh.
W E will keep a good assortment ol
these at the store ol Messrs. Pit-
ner, England & Freeman,in Athens, where
Afr. AfcOleskey will be found at all times,
ready to wait upon customers. We will
sell these shoes in lots, Irom 10 pair up, at
3*1.50 per pair.
Gash will be paid for Hides.
oa if. AlcCLESKEY ft DOYLE.
MM & SUMMER Goods
«F. ~W. LUCAS
|h now receiving a Itnndrornc stool, of New
JL Goods, and invites ail who ire wanting such
to call and examine them. All kinds oi
LADIES’ DRESS COODS.
In New Spring Dress Silks,Bareges, ftc.
All kinds French Dress Goods in Orgsndics
Bareges, Muslins, ftc.
Elegant Lace A/antlllas, $5 00 to $30 00;
Kid gloves, silk mitts, hosiery, laces, tsrletsns.ftc.
All kinds Summer Goods, for men, boys and chil
dren. Sheetings, Shirtings, Linens,
Table Damasks, Linen sheotings,towellings, ftc.
With all other kinds of common place goods.
March 6
BOOT AND SHOE MAKING.
N, W. HAtIDRtIP,
W OULD respectfully inform his friends and
the pubiic generally, that he is now Manu
facturing ai his establishment, on the North cornel
of College Avenue and Clayton street, every des
cripliou of line boots nndahoea, such ns fine
pump-soled dress boots; stitebed dress
boot*; henry double-ooled boots, out of the
very best and finest material; warranted to be done
neat and good as any shoo establishment in the
place.
[Cr’JKcnding done at iheshortcst notice and iu
tne neatest style.
Thankful for past patronage, he will endeavor to
merit and hopes toreccive • liberal ah are of custom
Jan. 12—ly.
We copy the following poem from the Rich
mond Enquirer, fiom the pen of one of the most
charming of Southern wr tors. Our readers will
r cognise in it the tncnsn e of Macauley’s famous
“BattleofIvry—En. Canker.
BATTLE OP .tIAXASSAS.
nx srSAN ARC IKR tallit.
Now proudly lift, oh, sunny South,
Your glad, triumphal atraius.
From feir Virginia's venlant hills.
To Terns’ sandy plains.
Now glory to the Southern hands
Thai crushed the Northern foe.
That swept nway their gathered hosts,
And laid their'bam era low!
Long wave our Southern Standard
O'er hearts thuf never yield;
Like those who won the victory
On proud Manassutf field!
The summer nun rose gloriously
That peaceful Subhath morn,
O'er wooded hill, and verdant vale,
And fields of waving corn.
No solemn bell wna t«*Tiuig out
A welcome to the day—
But there, upon the tented plain,
Our quiet army lay ;
When sadden pealed the bugle’s blast,
And rolled the atormy drum.
And swiftly ran from n.un to man,
“ The foe ! they come ! they come
Oh, there were quick and stern commands,
And hurried mounting then!
Ur-rose our gallant officers,
TJpsjprnng our eager men !
Each heart, alike of young and old,
Beat high with mnrtial zeal,
A* we caught upon the distant hills
TUe gleam of Yankee steel.
And, silently and slowly.
Our serried ranks fell back;
While onward, marching to thoir doom,
They followed in our track.
At length our destiued point is won—
The order we obey.
And silently our ranks defile,
And form in war array.
There stands the hoary headed tire
Besides his stalwart’son ;
And there the youth, elate as though
The victory were won ;
While on each inauly visage.
In every earnest oye,
Is writ the stern resolve.
To ceuquer or to die!
It was a groat and glorious sight.
That dazzling summer day.
As face to face those armies stood
In all their proud array!
There stretched their lines of infantry
In rows ot glittering steel.
And thundering o’er the echoing plains
Our fiery troopers wheel;
While on each crowded eminence
Wo marked with eager eyes,
Defended front, and Hank, and rear,
Their boasted butteries.
Now comes a brief, expectant pause—
A both of solemn awe;—
When sudden from their cannon pealed
The thunder notes of war !
We stood «s stony statues stand,
And scarcely drew a breath,
While thick amid our columns tlew
The messengers of death.
We gripped our sheuihcn sabres,
We reined our chargers hard—
And looked to wuore bravo Johnston stood,
Aud gal'uut Beauregard.
New quick defiling, right and left,
Their infantry came on—
When sudden, on our distant think,
Out pealed *he signal gun!
And as from out the brooding cloud
The tempest’s wrath is poured.
So. ’mid the whirling sulehur clouds.
Our cannon (lathed and roared.
Rnnk after rank, is swept away,
Yet otil! their numbers swell—
A thousand rushing iu the breach
Where but a bundled fell.
As pour the angry ocean waves
On Nova Scotia’s banks.
So downward rushed that Northern Lords
Upon oar serried rank*.
As stands against tiie tempest might
Gibraltar's living rock.
So stood our gallant Southerners
To inert the mighty shook.
The earth beneath us trembled,
And clouds obscured tho sun ;
He seemed to pause, ami gaze aghast,
As once at AjaIon.
Now fast ns falling hail-stones—
Their shot around us pour—
With din of clashing bayonets.
And cannon’s thundering roar.
And thrice their bristling ranks advance.
And thrice before us yield.
Till foot to foot, and hand to hand,
Wc grnple on the field.
They slowly close around us—
They wrap um in their coil;
And Southern blood is poured like rain
Upon the Southern soil 1
l)cwn come their fierce artillery,
Down come the fiery Zouaves!
And two to three, each Southern arm
A path before him carves.
But hark ! the signal of retreat!
And stubbornly and slow
Our gallant remnant backward falls,
Still fighti rg as they go;
Still fighting—some with mangled hands.
And some with glazing eyes;
Not one of all The dying, yields,
Or of .‘he living dies.
Ho ! courage, noble comrades !
Not yet the day is lost;
For see, upon the dusty hills,
Yon downward rushing host!
Two weary leagues, that summer day,
To the quickly-timing drum,
Through blinding dust, and burning heat;
Unwearodly they come!
Now, “Elzey to the rescue /”
No pause or rest they know,
l elm
P ERHOX.H owing mo accounts due 1st April.
are informed that those accounts are now
ready for set lit inent. Please call and let me have
the needful without delay.
April 10 I. M. KENNEY
Dr. R. M. SMITH,
Wholesale and Retail Dealer in
drugs, medicines, perfumery,
PAINTS, OILS, 1)YES TUFFS,
MEDICINAL RitANDY AND WINE, &C., &C„ &C.
I ** NOW receiving ami opening* largo .lock of
M (penis, selected in the Northern Markets by him
afil withgreatcA.e.nnd which hecoutulentlj recoui-
I.euils to the pJblic ns being pure.
Athena, June 9.1859.
MY IN YOUR SUfPLIES!
1 TAYLOR <v HOYT having determined to
. close up their business in Athens, are now
ottering their entire stock of
D'amily Giroceries,
At COST for CASH!
Persons will do well to Isy in s supply, ss they
were nil bought low and are now greatly advsuc*
ed. TAYLOR A HOYT.
April 10 tf
MILITARY UNIFORMS*
E. Y0NBERLEITH,
TAILOR, ATHENS, GEO.
O KFKUS hiismiwi to cut uniforms at Sev
enty five cents pei suit. Other culling done
But
go with levelled bayonets
i Iilit-r culling (|i
May Jl) It.
Upon the shrinking foe!
Aguio iu deadly conflict
Our scattered numbers close ;
When, high above the battle’s din,
A mighty shout arose !
Now grasped foeir.en loose their hold,
And gaze with eager eye;
Whose was that signal ot defeat ?
And whose the victory f
“Hurra ! hurra /” the mighty shout
The very -kies might muti— *
“Charge Car airy ! the day is ours f
Their batteries are icon •”
With sabres flashing overhead.
With wildly flow ing rein,
A thousand gallant horsemen
Are thundering o’er the plain.
Woe, woe ! onto tho Northern hordes
In that terrific hour!
They fly, as flee the autumu leaves
Before the tempest’s power.
Their fi»ot are swept before them,
And horse and rider reel,
As right aud left, in Southern hands,
Flashes the Southern steel.
On. on ! ye gallant victors.
And press your charges hard ;
For yonder leads our President,
And noble Beauregard !
“Hurra ! for gallant Dans /"
The dsing ririiin their eyes,
And feebly j«»in the mighty shout,
That rends the very skies.
“Hurra /” the foe is vanquished !
Tbe J r scattered number* yield ;
Anti proudly floats our'.Southeru flag
Above Manassas’ field!
Oh, God ! it was an awful sight—
That gory battle-plain,
Where horse ami rider mingled lay—
The dying ami the slain.
There, foemen, gripped in fierce embrace,
Were lying side by side;
And some bad crossed tbeir shattered arms,
And. calmly smiling, died;
And henry heads, all steened in gore,
Gasped out their latest breath ;
And near, the fair and youthful lny,
Still beautiful iudeutu!
Wail, wail! ye Western matrons—
Weep, maidens of the North !
Who, in the foul oppressor’s cause,
Have sent your kindred fonb.
And weep, ye Southern women S
Your hearts shall vainly yearn.
For the manly form and the youthful brow
That never can return.
Yet mount ye not disconsolate ;
Their names be ever bright,
Who |»eritdicil in the cause
Of lrccdom aim of right!
Yea, glory to our noble dead,
As to our living brave !
And o’er them may ou» Southern flag
Forever proudly wave* _
Long live our gnllnnt Davis!
And honored ever be
Our Johnston and ojr Jackson,
Our Benuicgnrd and Lee!
And glory to the Loid of firsts.
Who was our strength and shield,.
Jud cruskd the tyrant’s Imastcd might,
On stern Manassas' field.
Richmond, Aug.Ud.
Give to grief a little time, and it sof
tens to rrgret. and grows beautiful at
last, and we cherish it as we do some
old dint picture of the dead.
The War Tax.
An Act to authori7.e the issue cf
tieasury notes ami to provide a war
tax for their redemption.
Sec. 1. The Congress of the Confed
erate States do enact, That the Secre
tary of the Treasury be, and lie is hereby
authorized, from time to time, as the
public necessities may require to issue
Treasury Notes, payable to bearer af-
the expiration of six months after the
ratification of a treaty of peace between
the Confederate States and the United
States, the said notes to be of any de
nomination not less than five dollars,
and to be re-issuable* at pleasure, until
the .»ame are payable; but the whole
issue,outstanding at one time, including
the amount issued under former acts,
shall not exceed one hundred millions
of dollars; the said notes shall be re
ceivable in payment of the War Tax
hereinafter provided, and of all other
public dues except the export duty on
cotton, and shall also be received in
payment of the subscriptions of the
net proceeds of sales of raw produce
and manufactured articles.
Sec. 2. That for the purpose of
funding said notes, and of making ex
change for the proceeds of the sale of
raw produce and manufactured articles,
or for the purchase of specie or military
stores, the Secretary of the Treasury,
with the assent of the President, is au
thorized to issue Bonds, payable not
more than twenty years after date, and
bearing a rate of interest not exceeding
eight per centum per annum, until they
become payable, the interest to be paid
semi-annunally; the said bonds not to
exceed, in the whole, one hundred
millions of dollars, and to be deemed
a substitute for thirty millions of the
bonds authorized to be issued by the
Act Approved May 16, 1S61; and this
Act is to be deemed a revocation of
the authority to issue the said thirty
millions. The said bonds shall not be
issued in less sums than one hundred
dollars, nor in fractional parts ol a
hundred; except when the subscription
is less than one hundred dollars, the
said bonds may be issued in sums of
fifty dollars. They may be sold tor
specie, militaiv and naval stores, or
for the proceeds of raw produce and
manufactured articles, in the same
manner as provided by the act afore
said; and, whet ever subscriptions of
the same hare been, or shall be made,
payable at a particular dale, the Sec
retary of the Treasury shall have power
to extend the time of sales until such
dale after the raising of the blockade,
as he shall see fit to indicate.
Sec. 3. The holders of said Treas
ury notes may, at any time, demand in
exchange for them, bonds of the Con
federate States, according to such reg
ulations as may be made by the Secre
tary of the treasury shall advertise that
he will pay off any portion of the said
Treasury notes, then the previlege of
funding as"to such notes shall cease,
unless there shall be a failure to pay
the same in specie on presentation.
Sec. 4. That, for the special pur
pose of paying the principle and interest
of the public debt, and, and of sup
porting the Government, a War Tax
shall be assessed and levied of filty
cents upon tach one hundred dollars in
value, of the following property in the
Confederate States, namely: Beal es
tate of all kinds; Slaves; .Merchandize
Bank stocks; Railroads and other cor
poration stocks; Money at interest, or
invested by individuals in the purchase
of bills, notes and other securities for
money, except the bonds of the Con
federate States of America, and cash
on hand, tr deposit in hank or else'
where; Gold watches, gold and silver
Mate, pianos and pleasure carriages;
Provided, however, that where the tax
able property herein above enumera
ted, of any head of family, is of value
less than $500, such taxable property
shall be exempt from taxation under
this Act; and provided further, that the
pro perty of colleges and schools, and of
charitable or religious corporations or
associations, actually used for the pur
poses for which such colleges, schools,
corporations or associations were ere
sted shall be exempt from taxation
under this act; and provided further,
that all public lands and all property
owned by a State for public purposes
be exempt from taxation.
Sec. 5. That, for the purpose of as-
ceitaining all property included in the
abive classes and the value thereof,
and the person chargeable with the tax,
each State shall constitute a tax dis
trict, over which shall be appointed one
Chief Collector who shall be charged
wi h the duty of dividing the State into
a convenient number of collection dis-
*lii tricts, subject to the revisa! of the
Secretary of the Treasary. The col
let tor shall be appointed by the Presi
dent, and shall hold his office for one
yerr, and receive a salary of $2000.—
He shall give bond with securities to
dir charge the duties of his office in
su:h amount as may be prescribed by
the Secretary of the Treasury, and si all
take oath faithfully to discharge the
duties of his office, and to support and
defend the Constitution. The saitl
Chief Collector shall, with the approba
te n of the Secretary ol the Treasury,
appoint a Tax Collector for each col
lection district, whose duty it shall be
to cause the assessment to be made on
or before the 1st day ol November next
of all taxable property in his district,
included in each cf the above men-
titned classes of property, and the per
sons then owning or in possession
thereof; and in order thereto, the said
Tiix Collectors may appoint Assessors,
who shall proceed through every part
of their respective districts, and alter
public notice, shall require all persons
owning, possessing, or having the care
and management of any property liable
to die tax aforesaid, to deliver written
lists of the same, which shall be made
in such manner as may be required by
the Chief Collector, and as far as practi
cable, conformable to those which may
be required lor the same purpose un
der the authority of the respective
States; and the said Assessors are au-
thoiized to enter into and upon all and
singular the premises for the purpeses
required by this Act.
Sec. 6 If any person shall not be
prepared to exhibit a written list when
required and shall consent to disclose
the paiticulars of taxable property-
owned or possessed by him, or under
his care and management, then it shall
be the duty of the officer to make the
list, which being distinctly read and
consented to, shall be received as the
list ol said person.
Sec. 7. That, if any person shall
deliver or disclose to any Collector or
Assessor appointed in pursuance of this
Act and requiring a list, as aforesaid,
any false or fraudulent list with intent
to defeat or evade the valuation or
enumeration hereby intended to be
made, such person, so ctfending, shall
be fined in a sura not exceeding five
hundred dollars, to be recovered in
any court of competent jurisdiction.
Sec. 8. Any person who shall fail to
deliver to the Collector or Assessor a
list of his taxable property, at the time
prescribed by him, shall be liable to a
double tax upon al his taxable property;
the same to be assessed by Collector
or Assessor, and to be collected in the
same manner and by the same process
as is hciein provided as to single tax.
Sec. 9. The list shall Le made in
referei.ee to the value and situation of
the properly, on the 1st day of October
next, and shall be made out, complete
and be delivered into the hands of
each of the Tax Collectois on the 1st
day ol Deinember next; and upon the
receipt thereof,each Tax Collectors may,
for twenty-one days next ensuing the
said first December, hear and deter
mine all appeals from the said assess
ments, as well as applications for re
duction of a double tax, when such
tax may have been incurred to a single
tax, which determination shall be fi
nal.
Sec. 10. The several Tax Collec
tors shall, on or before the first day of
February ensuing, furnish to the Chief
Collector of the State in which his
District is situated, a correct and ac
curate list of all the assessments made
upon each person in his District, and of
the amount of tax to be paid by such
persons, specifying each object ol tax
ation; and; the said Chief Collector
shall collate the same in proper form,
and forward the collated list to the
Secretary of the Treasury.
Sec. 11. The said several collectors
shall, on the first day of May next, pro
ceed to collect from every person liable
for the said tax, the amounts severally
due and owing, and he shall previously
give notice for twenty days in one
newspaper, it any be published in his
district, and by notification in at least
four public places in each township,
ward or precinct within his district, o!
’.he time and place at which he will
receive the said tax ; and on lailure to
pay the same, it shall be the duty of
the collector, within twenty days after
the first day of May aforesaid, by him
self or his deputies, to proceed to col
lect the said taxes by distress anti sale
of the goods, chattels, or effects of the
persons delinquent. And in case of
such distress, it shall be the duty of the
officer charged with the collection, to
make, or cause to he made, an account
of the goods or chattels which may be
distiained, a copy of which signed by
the officer making suoh distress, shall
be left with the owner or possessor of
such goods, chattels or effects, or at
his or her dwelling, with a note of the
sum demanded, and the time and place
of sale; and the said officer shall forth
with cause a notification to be publicly
advertised or posted up at two public
places nearest to the residence of the
person whose property shall be dis
trained, or at the Court House of the
same county, if not more than ten miles
distant, which notice shall specify the
articles distrained, and the time and
place proposed for the sale thereof,
which time shall not be in less than ten
days from the date of such notification,
and the place proposed for the sale not
more than five miles distant from the
place of making such distress: Pro-'
vided, That in any case of distress, for
tht payment of the taxes aforesaid, the
goods, chattels or efiects so distrained,
shall and may he restored to the owner
or possessor, if, prior to the sale there
of, payment or tender thereof, shall be
made to the proper officer charged
with the collection of the full amount
demanded, together with such fee for
levy ing, and such sum lor the neces
sary and reasonable expense of remov
ing and keeping the goods, chattels or
elfects so distrained, as may be allow
ed in like cases by the law s or practice
ot the State wherein the distress shall
have been made; hut in case of non
payment or tender as aforesaid, the
said officer shall proceed to sell the
said goods; chattels or elfects, at public
auction, and shall and may retain from
the proceeds ol such sale, the amount
demandable for the use of the Confed
erate States, with the necessary and
reasonable expenses of distress aud
sale, aud a commission of five per
centum thereon for his own use, rend
ering the overplus, it any there be, to
the person whose goods, chattels or ef
fects, shall have been distrained : Pro
vided, That it shall not be lawful to
make distress of the tools or imple
ments ot a trade or profession, beasts
of the plow and farming utensils nec
essary for the cultivat on of improved
lands, arms or such household furni
ture or apparel as may be necessary
for a family.
Sec. 12. That if the tax assessed on
any real estate shall remain unpaid on
the first day of June next, the tax col
lector of the District wherein the same
is situated shall, on the first Monday
in July thereafter, proceed to sell the
same, or a sufficiency thereof, at pub
lic outcry, to the highest bidder, to
gether with twenty per centum on the
amount of said taxes and costs of sale
—said sale to be at the Court House
door of the county or parish wherein
said real estate is situated; and if there
shall be more than one county or par
ish in a District, the said tax collector
is authorized to -'appoint deputies to
make such sales in his name as he
cannot attend to himself; and tor all
lands so sold by said deputies, the
deeds as hereinafter provided for shall
be executed by said collector, and
such sales so made shall be valid,
whether real estate so sold shall be as
sessed in the name of the true owner
or not. But in all cases where the
property shall not be divisable so as to
enable the collector, by a sale of part
thereof, to raise the whole amount of
the tax, with all costs, charges and
commissions, the whole of such prop
erty shall be sold, and the surplus ot
the proceeds ofthesale, after satisfying
the tax, costs, charges and commis
sions, shall be paid to the owner ot the
property or his legal representatives,
or if he or they cannot be found, or re
fuses to receive the samw, then such
surplus shall be deposited in the Treas
ury of the Confede-ate States, to be
there held for the use of the owner or
his legal representatives until he or
they shall make application therefor to
the Secretary of the Treasury, who,
upon such application, shall, by war
rant on the Treasurer, cause the same
to he paid to the applicant. And if
the property otfered lor sale as afore
said cannot be sold for the amount of
the tax-due thereon, with the said ad
ditional twenty per centum thereto, the
collector shall purchase the same in
behalf ot the Confederate States for the
amount aforesaid: Provided, That the
owner cr superintendent of the proper
ty aforesaid, before the same shall have
been actually sold, shall be allowed to
pay the amount of the tax thereon,
with an addition of ten per centum on
the same, on the payment of which the
sale of said property shall not take
place: Provided, also,That the owners,
their heirs, executors or administrators,
or any person on their behalf, shall
have liberty to redeem any lands and
other real property sold as atoresaid,
within two years from the time of sale,
upon payment to the collector lor the
use of the purchaser, his heirs or
assignees, of the amount paid by such
purchaser, with interest for the same
at the rate of twenty per centum per
annum ; and no deed shall be given in
pursuance of such sale until the time
of redemption shall have expired:
Provided futther, That where the own
er of any land or real property sold for
taxes under the provisions of this Act
shall be in the military service of the
Confederate States before and at the
time said sale shall have been made,
the said owner shall have the privilege
of redeeming the said property at any
time within two years after the close of
his term ot service. And the collec
tor shall render a distinct account of
the charges incurred in offering and
advertising for sale such property, and
shall pay into the Treasury the surplus,
if any there be, of the aforesaid addi
tion of twenty per centum, or ten per
centum, as the case may be, after de
fraying charges. And in every case
of the sale of real estate which shall be
made under the authority of this Act
for the assessment and collection of di
rect taxes by the collectors or marshals
respectively, or their lawful deputies
respectively, or by any other person cr
persons, the deeds for the estate so
sold shail be prepared, made, executed,
and approved or acknowledged at the
time and times prescribed in this Act
by the collectors respectively within
whose collection district such real es
tate shall be situated, or in case of their
death or removal from office, by their
successors, on the payment of the pur
chase money, on producing a receipt
therefor if already paid, :n such form
v>f law as shall be authorized and re
quired by the laws of the Confederate
States, or by the law of the State in
which such real estate lies, for making,
executing, proving and acknowledging
deeds of bargain and sale, or other
convey ances lor the transfer and con
veyance of real estate; and for every
deed so prepared, made, executed,
proved and acknowledged, the pur
chaser or grantee shall pay to the col
lector the sum of fiye dollars for the
use of the collector, marshal, or other
person effecting the sale of the real
estate thereby conveyed. The com
missions hereinafter allowed to each
collector, shall be in full satisfaction of
all services rendered by them. The
assessors appointed under them shall
be entitled to three dollars for every
day employed in making lists and
assessments under this Act, the number
of days being certified by the collector,
and approved by the chief collector of
the State; and also five dollars for
every hundred taxable persons con
taineJ in the lists as completed by him
and delivered to the collector. Pro
vided, That when the owner of any
real estate is unknown, or is a non
resident of the State, or tax district,
wherein the same is situated, and has
no agent resident in said district, the
assessor shall himself make out a list
of such real estate for assessment.
Sec. 13. Separate accounts shall be
kept at the Treasury of all monies re
ceived from each of the respective
States, and the Chief Collector shall
procure from each Tax Collector such
details as to the tax, and shall classify
the same in such manner as the Secre
tary of the Treasury shall direct, and
so as to provide full information as to
each subject of taxation.
Sec. 14. Each Collector shall be
charged with an interest of five per
cent, per month for all moneys retained
in his possession beyond the time at
which he is required to' pay over the
same by law, or by the regulations es-
tah ished by the Secretary of the TreaS'
ury.
Sec. 15. Each Collector, befcre en- :
tering upon' the duties of his office,
shall give bond in such sum a9 shall
be prescribed by the Secretary of the I States, knowing the same to be false
Treasury, with sufficient sureties, and | ly altered; or shall conspire, or attempt
shall take an oath faithfully to execute
the duties of his office, and that he will
support and defend the Constitution ol
the Confederate States.
Sec. 16. Upon receiving the tax due
by each person, the Collector shall
sign two receipts in duplicate, one
whereof shall be de ivered to the per
son paying the same, and the e ther
shall be forwarded to the Chief Collec
tor of that State. The money collected
during each month, or during any
shorter period which may be designated
by the Secretary of the Treasury, shall
be also immediately forwarded to the
said Chief Collector, and by him dis
posed of according to the direction of
the Secretary of the Treasury; and the
Chief Collector shMl report the same
immediately to the Secretary of the
Treasury, and shall furnish him with a
list specifying the names and amounts
of each of the receipts which shall have
been forwarded to him as aforesaid, by
the District Collectors.
Sec. 17. The taxes assessed on each
person shall be a statutory lien for one
ear upon all the properly of that per
son iri preference to any other lien ; the
said lien to take date from the first day
of October, to which the valuation has
relation, and the lands and other prop
erty of any collector shall he bound by
statutory lien for five years, for all mon
eys received by him for taxes; the date
of such lien to commence from the time
of his receiving the money.
Sec. 18. The compensation of Tax
Collectors shall be 5 per cent, on the
first $10,000 received, and 2J per cent,
on all sums beyond that amount until
the compensation shall reach $800; be
yond which no further compensation
shall be paid.
Sec. 19. TheSecretary of the Treas
ury is authorized to establish regula
tions suitable and proper to carry this
Act into effect; which regulations shall
be binding an all officers; the said
Secretary may also frame instructions
as to all details which shall be obliga
tory upon al! parties embraced within
the provisions of this Act. He may
also correct all errors in assessments,
valuations, and tax lists, or in the col
lection thereof, in such form and upon
such evidence as the said Secretary
may approve.
Sf.c. 20. Corporations are intended
to be embraced under the word ‘‘per
sons,” used in this Act; and whenever
the capital stock of any corporation is
returned by the corporation itself and
the tax paid, the stock in the hands of
individuals shall be exempt from tax,
and also all the real estate owned by
the corporation and used for carrying
on its business, and the capital stock
of all corporations shall be returned
and the tax paid by the corporations
themselves, and not by the individual
stockholders. The term merchandize,
is designed to embrace all goods, wares
and merchandize held for sale, except
the agricultural products of the coun
try. Money at interest, is intended to
include the principal sum of all money-
belonging to any person other than a
bank, upon which interest is paid or
to be paid by the debtor, as the same
stands on the first day of October.—
The terms cattle, horses and mules, is
intended to include all such animals as
are raised for sale and not such as are
raised merely for food and work on the
plantation or farm where they are held.
The term real estate, is intended to in
clude all lands, and estates therein, and
all interest growing thereout including
ferries, bridges, mines, and the like,
and in all cases the actual marketable
value of property is to be assessed.
Sec. 21. If any person shall, at any
time during the existence of the pre
sent war between the Confederate
States and the United States, or within
one year after the ratification of a treaty
of peace between them, falsely make,
forge, or counterfeit, or cause, or pro
cure to be falsely made, forged or coun
terfeited, or willingly aid or assist in
falsely making, forging or counterfeit
ing any note in imitation of, or pur
porting to be a Treasury Note of the
Confederate States; or shall falsely
alter or cause, or procure to be falsely
altered, or willingly aid. or assist in
falsely altering any Treasury Note ol
the Confederate States; or shall pass,
utter or publish, or attempt to pass, ut
ter or publish, as true, any false, forg
ed or counterfeited note purporting to
be a Treasury Note ot the Confedeiate
States, knowing the same to te false
ly forged or counterfeited ; or shall pass,
utter, or publish, or attempt to pass,
utter, or publish, as true, any falsely
altered Treasury Note of the Confeder
ate States, knowing the same to be
falsely altered; or shall conspire or at
tempt to conspire with another to pass,
utter or publish, or attempt to pass, ut
ter or publish as true any falsely forg
ed or counterfeited, or any falsely alter
ed Treasury Note of the Confederate
States, knowing the same to be falsely
forged or counterfeited, or falsely alter
ed ; every such person shall be deemed
and adjudged guilty of felony, and be
ing thereof convicted by due course of
law, shall suffer death.
Sec. 22. If any person shall, at any
time falsely make, forge or counterfeit,
or cause or procure to be falsely made,
forged or counterfeited, or willingly aid
or assist in falsely making, forging or
counterfeiting any Bond or Coupon,
in imitation of, or purportirg to be a
Bond or Coupon of the Confederate
States; or shall iatsely alter, or cause
or procure to bt falsely altered, or wil
hngly aid or assist in falsely altering
any Bond or Coupon of the Confeder
ate States; or shall pass, utter or pub
lish, or attempt to pass, utter or pub
lish, as true, any false, forged or coun
tprfe:ted Bond, purporting to be a Bond
or Conpon of the Confederate States,
knowing the same to be fatsely forged
to conspire, with another to pass, ufe;
or publish, or attempt to pass, utter or
publish, as true, any false, forged or
counterfeited Bond or Coupon, purport
ing to be a Bond of the Confederate
States, or any falsely altered Bond or
Coupon of the Confederate States,
knowing the same to be falsely forged
or counterfeited, or falsely altered ; ev
ery such person shall be deemed and
adjudged guilty of felony, and, being
thereof convicted by due course of law,
shall be sentenced to be imprisoned
and kept at hard labor for a term not
less than five years, nor more than ten
years, and be fined in a sum not ex
ceeding five thousand dollars.
Sec. 23. If any person shall make
or engrave, or cause or procure to be
made or engrave J, or shall have in his
custody or possession any metalic
plate engraved after the s miltude of
anyplace from which an/notes or
bonds ismed as aforesaid shall have
been prinied, with intent to use such
plate, or cause or suffer the same to be
used in forging or counteifeiting any
of the notes or bonds issued as afore
said ; or shall have in his custody or
possession any blank note or notes,
bond or bonds, engraved or printed af
ter the nimiltude cf any nptc or bonds
issued as aforesaid, with intent to use
such blanks, or cause or suffer the
same to be used in forging or counter
feiting any of the notes or bonds issued
as aforesaid ; or slta I have in his cus
tody or possession any paper adapted
to the making of notes or bonds, and
similar to the paper upon which any
such notes or bonds shall have’been
issued, with intent to use such paper
or cause or suffer the same to be used
in forging or counterfeiting any of the
notes or bonds issued as aforesaid ; ev
ery such person, being thereof lawfully
convicted by due course of law, shall
be sentenced to be imprisoned and
kept to hard labor for a term not less
than five nor more than ten years, and
fined in a sum not exceeding five
thousand dollars.
Sec. 24. It any State shall, on or be
fore the 1st day of April next, pay in
the Treasury notes of the Confederate
States or in specie, the taxes assessed
against the citizens of such States, less
ten per centum thereon, it shall be the
duty ot the Secretary of the Treasury
to notify the same to the several Tax
Collectors of such State, and thereupon
their authority and duty under this Act
shall cease.
Sec. 25. If any person shall, at any
time, af er one year from the ratifica
tion of a treaty ot peace, between the
Confederate States and the United
States, commit any of the acts des
cribed in the 21st section of this Act,
such person shall be deemed and ad
judged guilty of felony, and being
thereof convicted, by due course of
law, shall be sentenced to be impris
oned and kept at hard labor, for a pe
riod of not less than five years, nor
more than ten years, and be fined in a
sum not exceeding five thousand dol
lars.
or counterfeited ; or shalj pass, utter or
publish; or attempt to pass, r niter or
publish, as true, any ; falsely altered
Bond or Coupon of the Confederaie
From the Southern Recorder.
Warrior Statesmen.
We notice an objection going the
rounds ot the press, to Gov. Cobb, and
Messrs. Toombs and T. R. R. Cobb,
because they still retain their seats in
Congress, after they had been appoint
ed by the President to military com
mands. Complaint has also been made
that Mr. Toombs had united in him
self the office of Secretary jf State and
that of delegate to Ccngr -ss, thereby
evincing his extreme font ness for pub
lic honors. We do not | erceive any
force whatever in the objection to eith
er of there gentlemen on this ground.
As a member of the Cabinet of the
Provisional Government, Mr. Toombs
had the opportunity of knowing better
than others what was necessary to be
done by Congress, just as the British
Premier opens his budget to the House
of Commons, and defends it with suit
able explanations, especially in refer
ence to foreign intercourse, and other
subjects exclusively under the control
of the Executive branch of the Govern
ment. Indeed we believe it eminently
proper that the Cabinet should be rep
resented on the floor of Congress, and
we felt a just pride that the first time
such a privilege was accorded, Geotgia
should furnish the exemplar in a son
of such distinguished ability.
The public career of Mr. Toombs
has a martial origin. In 1836, he
commanded a company of volunteers
from Wilkes county in the Creek War,
which service opened his way to the
Congress of the United States, where,
for twenty years, as Representative and
Senator, he acted a part second to no
man tor intellect and ooldness. Retir
ing only when Georgia prepared to
secede from the Union, he was returned
to her Convention which performed the
deed, was chosen a member of the
Confederate Congress, became Secre
tary of State, and, still in Congress,
has recently b *en made a Brigadier
General for active service in the army.
In all this we see nothing to condemn.
On the contrary we believe that the
right man has at length been put iu
the right place.
The quality ot a great and success
ful General to be most coveted, is
breadth of mind and activity of genius.
A ripe statesman possessing this ele
ment may hold his constituents of war,
and after obtaining the opinion of his
officers, with bis diagrams, and the in
stincts of courage and sagacity peculiar
to men of the Napoleon school, to
which Mr. Toombs unquestionably be
longs, he may at once decide on the
plan of battle, and give it that: turn by
a master stroke 6f genius during the
action which shall win the Victory.—
Though wo are not under the influence
of any old admiration of Gen. Todmb’s
peramentj ■jn which rashness is
marked feature; We actord to him qual
ification? for great exploits in -prose nee
of an enemy in the field; If an occa-
