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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-