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local matters.
ATHENS. GEORGIAi
•MAY 13.
Largest Circulation
,v ATHENS-IN CLARKE COUNTT-TN
tH E WESTERN CIRCUIT—IN THE 9TH
CONGRESSIONAL DISTRICT—IN CON
TIGUOUS COUNTIES OF OTHER CIR-
CUITS-IN THE STATE!!
This is just precisely what we claim for the
Southern Watchman. It IS XO EMPTY CLAIM.
Our mail books, which are open to inspection,
, re it. The paper-maker here knows it.—
The Postmaster and Assistant P. M know it!
The Postmasters of all the towns, villages and
country offices know it! AH the people who
take any interest in such matters know it !!
- Protestant Episcopal Convention. ever, it Is necessary for me to stato the points
The fifty-second annual Convention of! raised - in that ease, and to quote more fully
1 from the decision of the Court than Mr. Speer
has done. There are only two points raised
I'nion Prajer Meeting Society.
The following are the appointments for the
eusuing week :
Monday night, business meeting at Prof.
Rutherford’s Lecture Room.
Tuesday night, at R. G. Williams’ and Mrs.
Susan Peeler’s.
Wednesday night, at Mr. George Bailey’s.
Thursday night, at Dr. H. Hull’s and John
Kirkpatrick's.
Friday night, at Mr. T. D. Williams’.
TO TAX-PAYERS.
Office Clerk of Council, ?
Athens, Ga., May Ctb, 1874. $
Notice is hereby given that the Assessors of
Rsal Estate have completed their assessments
and placed their book in my office for exami
nation by all parties interested.
All objections to assessments must be made
in writing and filed with me, under oath, by
the ICtb inst., at which time tho book will be
finally closed. W. A. Gilleland,
mayG—2t Clerk of Council.
the Diocese of Georgia, met in Emmanuel
church, in this city, on Wednesday morning
last, 6th inst—the Right Key. Bishop Beck
with presiding.
The attendance of clergy and laity was
quite large, and their deliberations were
characterised by great harmony and good
feeling.
The Convention sermon was preached by
Rev. W. C. Hunter, of Columbus, from St
John xiv, 6: “ Jesus said unto him, I am
the way, the truth and the life; no man
cometh unto the Father but by me.”
Rev. Dr. Williams, who has been the Sec
retary of the Convention for nineteen years,
declined re-election, and Rev. W. P. Kramer
was elected, and appointed Rev. Reverdy
Estill his assistant
The Bishop read his annual address on
Thursday morning. In it he touchingly
alluded to the death of Dr. R. D. Moore, for
many years a leading member of the Con
vention. He also condemned, in strong
terms, certain novelties which some par
ties in the church were attempting to in
troduce into its teachings aud practices.
These portions of the address were refer
red to special committees, aud the remain
der to the committee on the state of the
church.
Amoug the members of the Convention,
we noticed Ex-Gov. Charles J. Jenkins, Hon.
W. W. Montgomery, Ex-Justice of the Su
preiue Court, Col. L. N. Whittle, of Macou,
Profs. Broun and Morris, of this city, and
others.
After a harmonious session of three days,
the Convention adjourned on Friday even
ing, to meet in St. Philip’s church, Atlanta,
on Thursday after the first Suuilay in May,
1875.
be i
Rope-Walking.
prof. Halwick. the eminent “ ropo-walkist,”
gavo our citizens three exhibitions the latter
part oflast week. Tho first occurred on Fri-
d.vv afternoon, the second, (which was for the
benefit of" Hope No. 1,’’) on Saturday after
noon, and the third by torch-light Saturday
night.
The feats performed were truly wonderful.
The rope was stretched from the parapet
wall of Granite Block on Broad street, to tho
parapet of tbe block in which our office is sit
uated, and was, we suppose, fully thirty feet
from tbe ground. He not only walked this
rope backwards and forwards, but sat down
on it. laid down and stood on his bead ! Nor
was ibis ail: but he suspended himself by his
hands and turned backwards and forwards-
hung by his toes and by his heels—personated
a drunken woman, reeling and staggering—
walked blind-fold in a bag, rolled a wheel
barrow, and fired up a cooking-stove and
went through the motions of cooking dinner.
The whole performance looked very hazard
ous, and to us it appeared ready marvellous
Toeeoa City.
An excursion from Atlanta and intermediate
point* visits tho now city and the Falls to-day.
Fine speaking, a barbecue, cool mountain
breezes, sparkling mountain water aDd fine
ecenory in abundance. Wo trust tbe excur
sionists may have a pleasant time.
Corn.
This necessary commodity has gone up in
this market wonderfully. It is now bringing
$1.30 in this market. Canuot some of our up-
country frionds who have a superabundance of
it make something by hauling it here now f
Benefit of Hope No. 1.
Prof. Halwick having kindly volunteered
to give a performance on Saturday afternoon
for the benefit of this oldest fire company of
the city, it was hoped that our people would
make a generous donation to this worthy ob
ject. as the company is now in need of new
uniforms and many other things, and its mem
bers have always been heavily taxed to pay
current expenses. The worthy firemen were
greatly chagrined to find that the receipts
amounted to just 35 cents more than enough
to pay for the brass band engagod for the oc
casion, leaving the printing bill and other ex
penses unpaid !
It strikes us that with all our boasted liber
ality in some respects, we, as a community,
fall very far short of.onr doty towards our gal
lant fire department—whose self-sacrificing
spirit bits displayed itself on all proper occa
sions.
“ Triggerwict,”
Situated seven miles above town, on the
Northeastern Railroad, and which it is thought,
will be the first station, is showing signs of
improvement. We observed In passing a few
days ago, that lumber is being hauled and de
posited there, evidently with the intention of
building.
Other points along tbe Toad are waking up
M*e have frequently alluded to the wonderful
growth of Harmony Grove, which still oontin
ties to improve. Qfllsville. thirty-two miles
from this city, and “ Lula," at the junction with
the Air-Line, promise to become places of im
portance. ,
Mrs. PItner,
Wife of our highly respected townsman, Mr.
John C. Pitner, departed this life on Tues
day morning last. Although she bad been in
poor health for some time past, her death took
tbe family and friends by surprise—uo ene ap
prehending that she was In immediate danger.
The deceased will be mourned by a large
number of friends, by whom she was justly
esteemed for her many good qualities.
■ay Convention.
Many of our citizens are In Augusta this
week, attending the annual convention of tbe
stockholders of tbe Georgia Railroad.
“ Municipal Corporations and Class Lcgisla
tfon.”
For the Southern Watcbinan.
Mr. Editor : The publication, in your last
issue, of the communication " Municipal Cor
porations and Class Legislation," signed by
Mr. Emory Speer, demands some notice from
me, because special reference was made to me
in that communication, aud because the im
pression which it would naturally ereate in the
minds of every reader—whether Mr. Speer so
intended or not—is that in moving and sup
porting tbe Tax Ordinance of this city for the
current year, to which he objects, I was
prompted by selfish motives.
It is duo, therefore, to tuyself, to tbe city-
council, of which I am a member, and to the
people of Athens, that 'I should correct thi
erroneous impression, and at the same time
explain the motives whieh actuated me as
public official. I regret the necessity for doing
so, but an intelligent public will excuse the
reference to my private affairs, as well as any
apparent egotism in speaking for tho council
on account of tbe character of Mr. Speer’s al
lusions to myself, the source from which they
emauate and the publicity given to them
through the columus of your widely circulated
paper.
In assailing the Tax Ordinance, Mr. Speer
say 8:
This resolution exempts from taxation
stocks, bonds, notes, credits and all the vast
accumulation of property of tms class, which
is possessed and enjoyed by certain individuals
of our city, who seem to have fallen heir to the
purso of Fortnnatus. Now, since a certain sum
must be raised to defray the necessary ex
ponses of this town, it is very clear that all
other species of property must be more heavily-
taxed. Tho larger the fund for taxation, the
lighter will be tho rate of taxation, and vice
versa. It is evident, therefore, that if one
half of tbe property owned in this town is ex
empted from taxation, the other half must be
doubly taxed. For instance, if Alderman Moss
owds five Ixnids of a thousand dollars each
and G. W. Barber, across the river, owus
small farm,, worth five thousand dollars, aud
the bonds are exempted, then Mr. Barber has
just twice as much tax to pay ; in other words.
Mr. Barber pays that much of Alderman Moss'
taxes. 1 use this illustration simply to make
myself understood by those who do me tbe
courtesy to read this article ; and since Alder
man Moss is a public man. and tbe lather of the
foregoiug resolution, I can with more propriety
take the liberty of using his name than the
name of any other financial gentleman what
ever. I trust it will not Iks offensive,either to
him or to Mr. Barber.
TJje reason assigned by Mr. Speer in the lat
ter part oi the above quoted paragraph for
selecting me ns an illustration was because
was •• the father" of the re-enacting resolution
and because I am, in his opinion, a “ financial
gentlemau,” and therefore favorably affected
by the operation of the law.
Mr. Speer is as unfortunate in- his illustia
tiou, as the facts will show, as the conclusion
is unjust, which tbe public will inevitably draw
from his allusion to me.
While 1 feel it is incumbent on me to explain
the operation of the Tax Ordinance on my in
dividual property, I do not deem it necessary
to go into a detailed statement of that pro
peny, and will, therefore, only state in general
terms that, if Mr. Speer is correct, that by tax
ing bonds, stocks, Ac., tbe same as all other
property, would reduce tbe per centum one
half, or! in other words, make the tax one-haif
of one per cent., I should pay a leas tax than '
do under the existing ordinances, as a large
proportion of the property, or tho nature
stocks, which I own, is, by tbe laws of Georg’s
real estate, and not situated within the corpo
rate limitl of Athens.
Bat Mr. Speer's communication has a wider
scope than aoy personal reference to myself.
He says:
I contend, Mr. Editor, that this taxation
illegal; it is unconstitutional; it is a species
of the most oppressive und ruinous cisss legis
lation; and while I can but respect tho men
who adopted this resolution—while I esteem
some of them as my friends—I do not respect
the policy or the justice of the law, and I
test the system of municipal government which
authorized it.
It is, iodeed, in tho teeth of the law. In
case similar to this, tbe illustrious Chief Justice
of Georgia used tho following language:
necessarily follows, therefore, that tbe tax
be levied upon tbe shares of tbe stockholders,
mentioned in tbe record, must be tbe samo
that levied on other property*, that is to say,
the tax on all species of property mast be tbe
same, iu order to make it uniform, as required
by the Constitution. A tax of one per cent,
on the shares of tbe stockholders in the re
spective banks mentioned in tbe record, and
a tax of one-fourth of one per cent, upon other
capital, or other property taxed, ia not a uni
form tax within tbe trne intent and meaning
of the 000811101100.' Again, in tbe same de-
StUl Improving.
Mr. T. J. Lester baa commenced his new
block on the comer of Clayton street and Cel-
W A«D.ae. It is 65 X 111, and will contain
Pf c Dffi- three ftoriee high, and
«*«»■ the atom rooms, will have a number of
U1U, offices. &o.
i hii Bine Ridge HoteL
, See card in another column, which we pub-
Jjj* M received, wlthent any eignature.-
The note accompanying it is signed by Mr. D
T. Dnnoan, a very clever gentleman.
* -} I *-* SudJea Death, f it „
We regret to learn that Mrs. Patman, wife
of Col. M. M. Patman, of Jackson county, and
distinguished for her many virtnes, dropped
dead suddenly one day laet week. IS
I have admitted that hi?
53m
construction of the
law as u> tbe point under discussion i3 by in- 'become residents, the samo immediate bene-
and
be
cislon, be says: 'Equality is equity,
when all species of taxable property shall!
taxed according to Us value, at an uniform
rate, then the necessary burden of taxation for
the support and maintenance of either the
State government or mnnh-i pal goverments of
cities will operate equitably and justly upon
all. Excessive taxation is an insidioes bnt
certain process for the exbanition of tbe sob-
stance qf any people, and we are not disposed
to encourage it, when, to do so, woald be to
violate tbe fundamental law of the State " ”
The above cited portion of Mr. Speer's com-
mnnication raises »wo, ^pesttona. First, the
legality, and second, tbe policy of the present
Tax Ordinance. In answering them in the
order named, I will endeavor to give the views
and motives of tho city'council asto eacb. ‘
First, as to the legality, and as Mr. Speer
seems to rely on tho decision of Chief Justice
Warner in the case of the city council of Ao~
gusta vs. tho National Bank and Planters Loan
& Savings Bank of Angusta, reported in -47th
Georgia, page 562,1 will venture to discuss
the legal bearing of that decision upon the'
question raised by Mr. Speer. To do bo, how-
tbe case:
1st. Whether tbe general power and au
thority granted to tbe city council of Aagusta,
by its cha rter, “to levy and collect a t»x upon all
species of property within its corporate limits
subject to taxation by the general laws of tbe
State," gave them power to levy and collect a
tax upon the shares of the stockholders of tbe
above named banks, or whether a special
statute conferring that power was requisitebe-
fore they conid exercise it.
2d. Tbe othor point, and. as stated by the
Chief Justice. “ main question in this case, in
volves tbe construction of tbe 27tb paragraph
of the first Article of the Constitution or 1868,
which declares that taxation on property shall
ad valorem only, and uniform on all species
property taxed.’’
The first point stated is not involved in the
question now onder discussion. Nor is tbe
second point properly involved in it, because
the question before the Conrt calling for a con
struction of the clause of the Constitution was
one of discrimination, in other words, whether
the city council could tax the stock of tbe
banks above named one percent., while bonds,
notes and other moneyed capital were only
taxed one-fonrth of one per cent.
That question is not raised here. I admit
that all species of property trhen taxed must be
taxed uniformly and ad valorem only, and the
city council framed tbe present ordinance in
obedience to that law. I admit, also, that the
city council has power to tax certain stocks
and bonds which are dow exempt from taxa
tion; therefore, the decUiou of tho Court in
the case cited does not bear npon the legal
question now raised other than by inference.
That question is not whothor tho city coun
cil of Athens has the power to tax, but whether,
under the general taxing power granted, they
are compelled to tax bonds, stocks. Ac,
hold that they can legally tax other species of
property and exempt them, and will show that
’ the Chief Justice’s decision has any bearing
upon that question. It recoguizes that discre
tion. After stating the second point raised,
namely, the power to tax one species of prop
erty more than another, be says that “ the
main quos'ion in this case involves the con
struction of the 27th paragraph of the first
Article of the Constitution of 1863, which de
clares that fixation on property shall be ad
alorem only, and uniform on all species of
property taxed."
This is now the fundamental law of the State
regard to the taxation of property, either by
the State authorities or by municipal corpora
tions, and the Courts are bound to enforce it,
not only because it is right in principle, but
because it is the law. There can be no dis
crimination in favor of any onespeciesof prop
erty which is taxed, over any other species of
property taxed, but tbe tax imposed mast be
ad valorem and uniform on all species of prop
erty taxed. It uecossarily follows, therefore,
that the tax to be levied upon the shares of
the stockholders in the respective banks men
tioned in the record by the city council of Au
gusta. must bo the same as that levied upon
other property, that is to say, the tax on all
species of property must be the same in order
to make it uniform, as required by the Consti
tution. A tax of one per cent, on tbe shares
of the stockholders in the respective bunks in
the record mentioned, aud a tax of one-fourth
of one per ceut. upon othor capital, or other
property taxed, is not a uniform tax within
the true intent and meaning of the Constitu
tion. All species of property when taxed,
must be taxed uniformly and ad valorem only.
Why should the honestly acquired earnings
of one man, when lawfully invested in bank
stock, bo taxed as property, at a higher rate
of taxation than the honestly acquired earn-
of another man, who has invested the
proceeds of his labor in bonds, notes, lauds, or
aoy othor species of taxable property !
"Equality is equity, and when all species of
taxable property shall be taxed according to
its value at an uniform rate, then the necessary
burden of taxation for the support and main
tenance of either tho Stato or municipal gov
ernments of cities will operato equitably and
justly upon all."
1 havo in tbo foregoing quoted from the
Chief Justice's decision more fully than w as
ccessary in order to embrace the quotations
made by Mr. Speer, and to show that the de
cision of the Court was confined to the point
as to whether the city council of Augusta
could upou two species of property taxal, levy
a different per centum, and also to show that
the remarks and reasoning of the Chief Justice
in delivering the decision of the Court were
directed entirely to this question of uniformity
of taxation on all species of property when
taxed.
1 can, therefore, only infer what would have
been tbe judgment of the Court as to this
question whether the power to tax all species
of property excludes tbe power to exempt any
species of property from taxation. It seems to
mo that the Court, by tho cautious repetition
of the word “ taxed ” throughout the decisiou,
fully contemplated the existence of property
exempted from taxation for public policy, and
in denying tbe right to discriminate in tbe
rate of taxation, referred exclusively to prop
erty taxed. Had he meant that tbe municipal
government had no right to exempt any species
of property, but was compelled to tax all alike,
ho would havo said so. But he does not. He
invariably refers to any species of property
taxed, (not taxable.) Following the language
of tbe Constitution, tbe difference of meaning
between all species of property taxed and all
species of property taxable, is too obvions to
need explanation.
I may, therefore, fairly infer that the mark
ed caution of tbe Chief Justice in using the
words •• taxed," and “ when taxed," and
which is taxed." recognized the principle of
tbo power to exempt property Jrom taxation,
and also evidences a desire not to commit him
self or the Court on a question not raised in
the record.
1 cannot see that a careful readiug of the de-
isiou can lead to any other inference. I> is
true that the extracts made by Mr. Speer,
when read disconnected from the rest of the
decision, might convey an opposite impression-
But these two extracts do not embody tbe
decision of the Court, The first of Mr. Speer's
quotations is only tbe application of tbe de
cisiou to tbe case before the Court, which de
cision was very concisely expressed by the
Chief Justice in the sentenae immediately fol
lowing Mr. Speer’s first quotation, namely:
All species of property, when taxed, must be
taxed uniformly and ad valorem only."'
The second quotation by Mr. Speer was
merely an answer to a question put by the
Chief Justice himself, and when tbe question
and answer are read together, and in connec
tion with the decision, it will be plain that tbe
Chief Justice's mind was directed solely to tbe
question before the Court as to tbe uniformity
of taxation on all speoies of property taxed.
I have thus fully reviewed tbe decision of
the Supreme Court, which Mr. Speer hassslect-
ed as the basis of bis argument, and believe
that I have' demonstrated to any fair and in
telligent reader that it the decision has any
bearing whatever upon tbo question of the
power of the city government to exempt any
species of property trom taxation, it coucedes
tbe lawful right to exercise that power, be
cause the Chief Justice, in construiug the 27th
clause of the Jet Article of the Constitution of
1868, says t
"This is now the fundamental law of the
State ia regard to tbe taxation of property,
either by tbe State authorities or municipal
corporations, and the Courts are bnond to en
force it, not only because it is right in principle,
bat because it is (He law."
Nobody denies the right of the State to ex
empt property from taxation. Mr. Speer him
self concedes this, and also gives bis reason for
it when he says: “ Sometimes, it is trne, for
grave motives of public policy, the State ex
empts certain interests from taxation. This is
done to foster some favorite industry, hr to
provide work for its needy , citizens, or to en
hance tbe public credit.’
cipal government, by inviting capitalists toi
ference only, bat the clause of tbe fundamental
law is positive and plain.
Had the framers of tbe Constitution intend
ed to deny to the State and municipal corpora
tions the poorer to exempt aoy speqies of prop
erty from taxation,, the clause would have
read, " that taxation oc property shall be ad
valorem only, and uniform on all species of
property," and the word “ taxed” at the close
of the clause would have been omitted. If I
am not correct in this construction of the
clause, then the word “ taxed," now embodied
in‘it, is mere surplusage, and has no meaning
whatever.
I have now disposed of tbe legal question as
to whether the law confers the power on the
State or municipal corporations to exempt any
species of property from taxation, and I think
I have conclusively proved that it does confer
that power. The disenssion, therefore, is nar
rowed down to tbe consideration of tbe wisdom
of tbe policy of the city government in exercis
ing that power to exempt bonds, stocks, Ac.,
from taxation.
What is the object of taxation ! It is to raise
tbe means to provide for a government which
shall protect the citizen in his person and bis
property, and nniformity of taxation is enjoin
ed so that each shall contribute as nearly as
practicable in proportion to the benefit receiv
ed. Why is it ever politic to exempt any prop
erty from taxation t Because it is believed
that the citizens paying tax will be benefited
by such exemption, otherwise, exemptions
would never be made, all sach exemptions be
ing m ide by the consent of the persons taxed.
Tli'u latter policy is illustrated by tbe action
of the State in reference to churches and
schools, which are perpetually exempted from
taxation. Because the mass of the community
believe that they are benefited by the diffusion
of religion and education, and, therefore, by
their own act relieve from taxation all capital
invested for either of these purposes. A more
pertinent illustration of the wisdom of this
policy of the city council which Mr. Speer
calls in question, is tbe exemption by the State
for a given period of years of all capital invest
ed in manufactories and other industrial enter
prises ; and among the many good reasons that
may be cited to justify the wisdom of such ex
emption by tbe State, not tbe least cogent iB
that assigned by Mr. Speer himself, namely:
“ to provide work for its needy citizens." Mr.
Speer admits tbe power to exempt, and con
cedes the policy in this instance. This policy
is wise aud beneficent in its results upon the
whole community, because by the exemption
of such investments capital is invited, and the
necessary result of all such investment is not
only work for the needy, but population is in
creased, all other property is enhanced in
value, tbo market for production is enlarged,
commercial facilities are multiplied, and there
by taxation made less onerous on tbe property
taxed. In fact, the remunerative value of the
property taxed will be much greater than the
increased ratio of taxation upon the enhanced
value, aud in many, if not mos-.i instances, re
sult in not only the payment of all taxes, but
the payment of a greater net per centage on
the enhanced value of property than was re
ceived on the original value before such capital
was invited. 1
These are tho arguments, though not alto
gether an analagous case, which justify tbe
people of towns aod cities in incurring a debt
to subscribe to a public enterprise, such, for
instance as a railroad. - Can anybody suppose
that the people of Athens would have voted
for a subscription of $100,000 to the stock of
tbe Northeastern Railroad Company, thereby
increasing taxation, if they had not believed
iu the certainty ol tbe resulting benefit in the
manner above mentioned!
And in a case more directly analagous, would
they have voted to donate $25,000 to tbe Uni'
versity of Georgia, to be invested in a property
which should be forever free from taxation in
their midst, had they not been actuated by the
same motives of interest t
Alt who are familiar with the argumentsem-
ployed in the discussion of this donation, will
remember that every oue of tbe above reasons
was urged, and by none more actively and
forcibly than by Mr. Speer.
It only remains for me to show whether these
reasons are applicable to tbe policy of exempt
ing stocks, bonds, Ac., from municipal taxa
tion.
What would be tbe immediate result if no
such exemption were made ! Tbe holders of
such bonds and stocks, Ac., belieVTfiff the'tax
unjust, because such property could derive no
benefit from tbo municipal government, would
either withdraw from our midst, or resort to
evasions of the law to escape the tax. Such is
the universal experience where municipal
corporations have levied such taxes.
It is true that all might not romovo, but ex
perience, I am informed, will show that those
who generally remain and pay the tax are of
tbo class who have small interests, such as
widows, orphans, Ac., who have invested their
all in this species of property because it is safe,
easily managed, and returns them a certain
and regular income for their necessary sup
port. Should this property hot be exempted,
the result would be to weigh heavily upon the
people of scanty means, aud without giving
any corresponding benefit to the property tax
ed, as I propose to show in conclusion.
ficial results occur, and the same additions are
mado to tho taxable wealth of the city.
This policy is wise for any municipal corpo
ration, bnt especially so for a young communi
ty like ours, straggling against the greater
TAX RECEIVER’S NOTICE,
OF CLARKE COUNTY.
horn tan’*, April 18tb, and
commercial advantages'of Whboring cities. £,*'.htV^r ProrW “ 00 P " mi “ lDg ’ f ° r tto pnrp0 ’ # ° f " ce,TiD *
But-ever; Observant citizen of Athens must Barber'* Creek Di.trict, at Jennings’ store, April ISth, and Ha; 25th and 28th.
’ ' * * Bnncotnbe District, at Wall’* store, April 14th, and Hay 2?tb and 28tb.
Dark Corner District, at Mrs Lottie Jackson's, April ISth and ISth, and May 29tb.
High Shoals District, at Jones A Cohen's store, April 17th, and at Wiley A Tho
Hay 30th.
. Farmington District, at Anderson’s store, April 20tb, and Jane 1st and 2d.
Salem District at Dr. Hester's eld store, April 21st, and Jana 3d and 4th.
Scull Shoals Distriet, at Coehran’s store, April 22d, and Jane 5th and Sth.
Wild Cat Distriet, at N T Elder’s shop, April 23d, and Jane 8th and Sth.
Watkinsrilla District, at Wn Murray’s store, April 24th and 25tb', and Jane 10th and 11th.
Georgia Factory District, at Georgia Factory. April 27lh, and Jane I2th and 13th.
Puryaar’s Distriet, at Robert Tnek’s, April !8tb and 2$'b, and Jana 15th.
Baek Branch Distriet, at Wm Baehanan’s, April 30tb,and Jnae ISth and 17th.
Sandy Creek Distriet, at Stye’s Mill, May 1st and 2d, and Jane 18th.
Athena District, at office of W A Gilleland, Clerk of City Council, May 4th and 23d, with tha inclusive
solvent notes and aeeonnts, Ac. Otherwise a days, except Sundays.
large portion of the capital thus employed s - I* »• essential that all persons engaged in agriculture, or owning cry properly, f honld epprar and
would have been withdrawn from those bone•| ,l, ^ ,, ^ t^,,,,^l, ' *P 8 Respectfully, DAVID E. SIMS, Tex Receiver,
ficial investments. This last amount is small, ■ "" ' 111 *j -
see, every day of his life, convincing proof of!
the wisdom of the policy of not taxing stocks,
bonds, Ac., and of thereby inviting their hold
ers to beeome residents of onr city.
In addition to this general view of this poli
cy, a community derives great advantage by I
having such residents. Whatever financial
ability, character and credit they may have,
inure directly to the benefit of the community
where they reside. Having adopted the policy
of exemption in reference to foreign stocks,
bonds, Ac., it was deemed wise to exempt also
compared with tbe amount of foreign stocks * v pn , r _. a
and bonds, and the loss of tax on this class of■ a '
property was too inconsiderable to weigh
against the advantages resulting from the gen
eral policy of exempting foreign moneyed in
terest from taxation.
In conclnsion, I will endeavor to give a few
reasons why this exemption of stocks, bends,
Ac., from municipal tax is not only wise, bnt
just. It most be conceded that taxation, to
be jnst, most be in proportion to protection
afforded or benefit conferred. It is a very
superficial view of tbe question to assert that
taxation should be apportioned according to
what a man has, without any reference to tbe
benefit be derives from tbe government which
he is taxed to support. This view would com
pel a citizen of Athens to pay a city tax on all
his possessions, real and personal, no matter
where located, whether in Europe or the Unit
ed States. Nobody will deny the injustice of
this; but the reason is not that the citizen
does not possess tbe property and does not
reside here, but because that property derives
no benefit from our city government. This
principle, in my judgment, applies with equal
force to these foreign stocks, bonds, Ac. What
possible benefit does tbe bolder of a bond of
the City of Augusta, or of a share of stock in
an Augnsta bank, dorive from tbe city of Ath
ens f I only cite these as representatives of a
class of securities which are probably owned
by some of our citizens.
If every dollar of the sum raised in Athens
by taxation were most judiciously expended in
the improvement of the streets, the mainte
nance of a perfect police force, and the best
possible school system, how would the class of
property to which I have referred be iu aoy
R. NICKERSON.
Y.H. WYNN
CHILDS, NICKERSON & CO.
Wholesale and Retail Dealers in
HARDWARE, IRON,
Horse and Mnle ©hoes,
HORSE-SHOE NAILS,
AGRICULTURAL IMPLEMENTS,
CARRIAGE AND SADDLERY HARDWARE,
FELLOES, HUBS, SPOKES, AXLES, SPRINGS, &c. }
RUBBER AND LEATHER BELTING,
BUGGY WHEELS, MILL SAWS, MI^L FINDINGS,
ANVILS, BELLOWS, VISES, HOLLOW-WARE, &c., & c .
Manufacturer’s Agents for the sale of
way benefited by such expenditures! Nor can I BRINLEY’S STEEL PLOWS, PEACOCK STEEL PLOWS
I conceive any possible legal use ol* the city re- *
venue which would benefit this property; nor FAIRBANKS’ STANDARD SCALES
tSZXSlESS I SAWYER’S celebrated cotton gin,
water elevators and pumps,
protection afforded to the person of the citizen
justifies the taxation of such property. If I am
wrong, then it would be jnst to tax land out-1 CIRCULAR SAWS, <fcc., <fcc., tfcc
side of the corporate limits, as well as foreign
bonds, stocks, fee., for the holder of each re
ceives the same personal protection. And
v.hy tax a large property-holder for personal
protection more than a small property-owner!
The personal protection each receives is the
same. Nor will it do to say the tax is just be
cause tho bonds may be deposited here ; for if
that is tbe only reason, the owner might de
posit them elsewhere.
Another reason why bank and other similar
stocks should not be subjected to taxation
hero, is because tboy are already taxed where
the banks and corporations issuiug them are
located, and that it would bo imposing a dou
ble municipal tax on tbe same piece of pro
perty, which no one will assert is just. The
tax levied where the business is carried on,
and is protected and fostered, is just; but the
CF Any article in our line not in stock will be ordered when desired, with the least possible delay
Call and evamtne our Stock and Prices. decl8 tf *
»
THE I01THEASTEBI MUM)
IB COM! LiN <3r,
And so, likewise, is the LARGE FALL AND WINTER STOCK of
HUNTER <fc BEUSSE,
Now receiving at the corner of Broad and Thomas streets, in the DEUPREE BUILDING
additional tax here, whore it derives no pro- To which theyjnvite the attention of their friends and the public generally.
tection or advantage, is plainly unjust, and
wholly indefensible.
Iu tbe discussion of this question I have
confined myself to a personal defence, aud an
explanation of the motives and reasons which
governed myself and colleagues in the Council
who voted for tho existing Tax Ordinance, and
have carefnliy avoided making any statement
or allusion which would involve me iu any
further controversy.
I will allow the matter to rest here, and
abide tho judgment of the people on our official
action.
Thanking you for tho space you havo gener
ously afforded me, lam.
Respectfully, Ac., R. L. Moss.
Tbeir stock embraces a very large assortment of
READY-MADE CLOTHING,
Family Groceries,
SADDLERY, SHOES, WESTERN PRODUCE,
IIAY, LIME, CEMENT,
And, indeed, EVERYTHING usually kept in first-class establishments.
f rites Current,
toe tno Week ending 9ay 12.
Their Stock Is all Fresh, and Prices as Low as can he Expected.
GIVE THEM A CALL, AND THEY WILL BE SURE TO PLEASE YOU.
CORRECTED BY JAMES D. PITT A AD.
S'* The HIGHEST MARKET PRICES paid, in Goods or Cash, for all kinds of COUN-
| TRY PRODUCE. Athens, Sept. 2,1873.
COTTON lOatoi TOBACCO.
FACTORY GOODS (Common,peilb 50a6U
Cotton Yarns,...$1.40&1.50'Medium, 60*75
Oanabng£,per yard 13*16 Fine 1.00*1.25
DISSOLUTION.
i Shirting.......„„..10»124
l-4Sheeting,brown,I3al4
DBY GOODS.
Prints, pfjrtl „10<
25*30
Bleached Shirting., 8a3S
Bed Ticking,, ,...15*40
• P”
Flonrfanc, ^bblA12*121
Family, ...„.1L1H
Smoking............ 40a8t) | of the conoern, and will continue tha business on his
Snuff maccaboy"" 1 25 I ovn account, using tbe same name and style of firm
CigarS,Am.,perAl"$35a75 ’
Havana,»...$7jul25 I A P r " LUCAS.
A LARUE AND BLEOANT STOCK OP
Its ggi NEW GOODS,
of
Qn the other hand, if this property is ex
empted, we invite to our midst, as permanent
residents, those holding a large interest, who,
driven from other places, where government
was less wise, were drawn to Athens, by reason
rf its many attractions as a home, and by tbs
powerful reason of relief from what they be
lieve to be unjust and oppressive taxation.
Such capitalists, located in our city, become
Interested, by reason of contact and associa
tion with our people, in all that conduces to
tbe progress and advancement of tbo com
munity. Identified with us in citizenship,
tbeir sympathies are enlisted in behalf of tbe
community in which they live. This sympa
thy of feeling necessarily leads to a sympathy
of interest, and results in the permanent in
vestment of a portion of tbeir oapital in indi
vidual property in our city, subject to taxa
tion. Such investments identify them in in
terest with every public enterprise, and with
every good and useful work connected .with
our oily. They expend their meney among ns.
They purchase and improve property. Ttey
thus give employment to labor, they aid the
mechanic, and the money they thus expend,
and that spent in tbeir support, encourages
commerce and benefits every class iu the com
munity, while at the same time they bear tbeir
duo proportion in tho support of our churches,
schools and poor. It would not bo proper for
me to Individualize; but I might oite woll
known instances in onr community to demon
strate the correctness of my proposition, where
bytfae purchase and improvement of taxable BiMkPSDBer—"
property, by the aid to^ public enterprise i« f Sing«r,
— , > ’ " Starch,
Tallow,..;.....
Dtiad Fruit—
p«aches,pa«lad3.00a3.50
nnpealed,.......1.50al.75
Hies, 9*11
Mackerel, No. 1, kit., 300
No. 2, 2.75 ties...
No.l J barrels,12.09
0aps,porbox,....... 10*50 | Bought on the most favorable terms, will bo sold to
• nrnAnw ipinr I t * * ♦ *. * t:i 1 .....
But tho Chief Justice saya that tbe funda-
•mentel law, which Mr. Speer asserts forbids
tfieezeroireof this power to municipal coipora-
tions,-applies with equal force to the State,
therefore,, if Mr. Speer is right, tbe State has
not the power to exempt any property • from
taxation. This power of th& State, however,
Mr. Speer very property and fally concede?,
and in doing so. necessarily concedes a similar
power to municipal corporations.
The fundamental law of both is the same
therefore, any powers which the State may ex
»eise thereunder, may be also exercised by a
municipal corporation, and any restraints
placed on municipal corporations most like
wise be placed npon the State.
In reviewing the decision of the Chief Justice,
nperBne,......9*111
Corn, per bn 125al30
Peas, ..125*1511
Meal, 135*140
Wheat 2.00*2.25
BuckwhestFlonr, ...SalO
Bacon, hog round..—10*12
Lard, "(JO* -^,...12*14
Irish Potatoes,eons
tty, pr bn.......1.00*1.50
Northern 200
Sweet,.100*125
Eggs prdox 15*20
Batter,B> ...25*30
GROCERIES.
Sugar,crashed, per lb 10
A, ...14*15
B, 14*15
C, .....™......121*14
Brown, good, 11*12
Coffee,Bio,per lb...30*33
lava, .33*37
Te»,Hyson,$Ub. .—.1.50
Gunpowder, ......2.00
Bleak,-.,^.......1.50
Syrnp,sorghum, ...60*75
sugarcane,. 75*100
Cnba molasses,.......35*00
F B. LUCAS having withdrawn ft-om tbe firm of F i
• W Lucas a Co, F W Lucas assumes all liabilities
WHEELER & WILSON
WOODEN-WARE.
Painted buckets,
per doz 2.75&3.00
Cedar do 9.00*12.00
Sieves, 3.50a4.00
LIQUORS.
CornaMskey, pr gal.$300
Poach brandy ; ...2.50a3.0C
Apple do wM2.50a3.00
cash and prompt paying ensti meri at liboral rates.
CLOTHS, CASSIMERES & VESTINGS,
SCOTCH, ENGLISH and FRENCH
SUITINGS, for Men and Boys,
Lnrge stock of Ladies’ DRESS
GOODS, SILKS, GRENADINES,
BAREGES, MUSLINS, PBRCOB’S LINEN
Frenehdoi.iiiAO.OOaloioO i LINEN LAWNS, Ac. LACE POINTS and SACKS,!
Holland gin .....7.00*8.00 LACES. GLOVES, HOSIERY, RIBBONS, CRA-.
Bourb’: wtisky,.300a7.00 I VATS and MILLINERY articles, in great variety. ^
Wines,....— 3.00*7.00 I Bayers from * distance are invited to examine this _
DRUGS. I elegant stock. On et*y terms. All parties who have not received
Copperas,per lb 8at8 I AHW* All accounts due quarterly, except by special, thorough instruction on tbeir Mat-bines, can now do
Indigo,.... 2.00a2:50 | contract. april8 F.W. LUCAS. so l>y calling on J. H. KING, Agint,
Madder, 20a35
^p.o L »TX. d ,zir.io‘ai 0 5| * To all Concerned.
Alum,...............15a.( | A i,L persons indebted to the late firm of W. L.
Has again taken tbe field, and
we are now prepared to (apply
oar friends end tbe public with
SEWING MOTES
Needles,
THREAD, OIL
And Madame Deinoreal’s Patterns,
15a2f , .
Sulohu?,............. 15a20 I WOOD A CO., are notified that tbeir accounts
v . a A j . I MUST be settled at once, as we are desirous of closing
“ I book * immediately. Settlements most be made
with the new firm.
jan2i .T. F. WII.SO < A CO.
eenntry bar, .....60S
Castings — -8*10
Nalls, 8 I
Cards—Whittemore’s,
perdoz...... C.00a7.0C |
Weeding Hoez,
Co-Partnership.
Candles,sperm,pr!b.4C *50 jBrade’s,per dox.t6.a8.00
uoney, time and oounsel, and by other expen
ditures incident to their residence, each citi
zens contribute largely to the prosperity of
our city, such voluntary contributions fat ex
ceeding in beneficial effect, to all classes and
interests in the community, any amount of tax
wbicl) they would be compelled to pay were
their stocks,hrads, &c„ subjected to taxation;
adamantine, 20*22
tallow, 15a20
Cheese,State,per lb.I0a25
English Dairy, 15*30
Crackers,soda, pcrib....15
faney, .....20*25
Onions,perbn 1.75*200
Candy,faney,pr lb. 35*46
stick, .........25*35
Soda 12*15
.35*40
.35*40
.15*20
...9*10
febl8 At his office on College Avenne, Athens.
Valuable Real Estate,
IN JACKSON COUNTY,
FOR SALE.
TWILL sell, at private sale, ebeeply, on good term*.
and 6boald this be the cSstf", and should they
continue to reside among us, they would be
come Aliens in feeling, would withdraw all Vol
untary contributions alluded J to above, and
pay tbe tax grudgingly. Besides this effect
upon those already here, we woeld repel ■ all
others of this class who desire to settle among
us. It was a direct view to encourage those
already here to remain, and to indace other
capitalism to come andsettie here, .that actu
ated me and my colleagues who agreed with
me, last year, when the tax ordinance of 1873
was framed and adopted, to establish this pol
icy of exemption. The people of Athens havS
- ‘ kiwi
No.2, ibarrelz, 8.50
Sardines,per box, 25.40
SALT, per seek, 2.00*2.10
FERTILIZER, prten
Arid Phesphate, $33.00
1873—with the exception of but one member
—who was nominated for re-election, bnt
poaltjvqly refosed to serve.. Tharo were, it ‘
true, some individuals who took exceptioc <
the policy, but as no general opposition bas
ever been manifested, it is fair to suppose that
the people, by ip-elecing the former bciard
without opposition, intended to express their
approval of tho official conduct of tbe Council
in (his. as in other particulars. I think i'have
successfully demonstrated the analogy between
tha policy of tho State in exempting from tax
ation capital invested in factories, fas., and
that pf a municipal government exempting
from taxation stocks; bonds^^o. tThe .object
of the policy in each case is the same: namely,
to invite'capital, and-thus conduce. to : the
growth of productive and taxable wealth. In
the former case, the State attracts investments
which yield the immediate beneficial results
incident to them, to which'I havo referred.and
ultimately securer large addition to the tax-
able property. Se, in the latter case, a muni'
I the plantation of John A Daniel, on tbe weterz of
Mulberry river, in Jackaon county, withio ton miles
of Jefferzon, twelve milea from Flowery Branch, on
tbe Air-Line Railroad, and only zixteen miles from
Gainesville. Tbe place contains four hundred and six-
acres—two hundred in original toreat, twenty-five
*,,.eic I 'T'HH undersigned, having formed a co-partnership
do ’* sil I 1 "Oder the 6%m name ofTHDMAS A FLEMING. It, t
Trace Oh in- "ner * I fr r 45e purpose of carrying on a wholesale and retail. or thirty of this bottom land, uncleared, and ell splen
dor ! t>rs' P 9.812 I ® ro * er J “d Provision business, respectfully solicit* ! did woodland, find, timbered—fifty acres of number
ennv'c 1 vn eneve 1 portion of tbe public patronage. —- !.«.* .1—1 _.n --—11-..
B« n ?s *4a> J^No.6 Broad street. Athens, Gs.
Boots,Northern,pr. $4*61 j. j. THOMAS, of Athens, Ga.
marll—3m T. FLEMING, of Mazey’a, Ga.
Shoes, do _$1.50%.400
LEATHER.
Sole, per lb— ..30.35
Upper, 50.60
Harness,—... —„—.40t45
Calf Skins,p ds.$50a$100
Kip do. -S50.75
HIDES.
Dry, per lb. 12»16
Green,.. 8*8
BAGGING.
Gnnny,peryd. ......
TIES.
9} aiOJ........
E. A. WILLIAMSON,
Mai Watclmate aai Jeweler,
Dr. King’s Drug Store, Breed Street, will exe
cute all work entrusted to him in tbe beat style
ia.i a I end at reasonable prices.
I -a—Terms positively CARS.
one bottom land cleared, well drained and in excellent
state of cultivation—fort, or fitly acres of old pine-
field land, well adapted tooottoo- Two good residence*
on tbe place—one a six room frame building, finished
off in stylo and painted—the other* very comfortable
log house. Two. splendid wells of water, two nice or
chards with almost every variety of frntta, tree* ,oqng
end beahby. Magnificent climate, good society end
! capital surroundings. Como and see it.ind buy a bar-
I gala. Other information faro it bed. on appHcation.
Mr. Daniel or tbe undersigned will show tbe promisee
to any ona desiring Jo purchase.
W. C. REWARD, Beal Batata Agent,
«ct22 Jefferson Georgia.
nssscss. | ''DISSOLUTION.
Gold.Bfroker’sbnylng, 91 * LL persons are hereby notified that the firm of
selling; 19 I Anderson A Price, heretofore doing'a mercantile
Silver—buying,. - 8 I business in Farmington, Clarke aonnty, Georgia, is
telling,. 61 hereby dissolved b, mutual consent.
Henry Aodenon will continne business at tbe seme
place, and is authorized to collect el! notes and ac
counts due said firm. All claims against said firm
must be presented for payment to H 5 Anderson.
H. S ANDERSON,
JAMES A. PRICE.
Serial Strikes.
1st of April. Ho is about 21 years old, black, weighs
about 175 ponade—has a broad month. He belonged
to tbe chain gang.
$20 REWARD
SETTLED BEYOND A DOUBT.
NO ONE QUESTIONS THE FACT THAT MOR
eases of white*, suppressed and irregular menses aod I H S Anderson, thankful for the liberal patronage
VJ-J w.in- dall* I “• 5rn» or Anderson A Prioe bss heretofore received,
uterine abstraction., ef ore being dmly I „ fpectfBl ,, toXMU . e0 n«inn.no. of bo same, and
cured by Dr. J. Braifielde Female Regulator, than* arrive to oblige his customers in the quality of
by all other remedies combined. Its success in Geor-1 goods and cheapness of pries.
- ^ ** 1 -Til • 1 aprU8 H. S. ANDERSON.
^tionfOTttjsym Of tha^tire .Council tad Other States u beyond present in the annals
of physic.. Thousands of certificates from women eve
rywhere pour in upon the proprietor.. The attention I
of prominent medical men ia aroused in behalf nf this
" mponnd; and thef moat: su*«e|Mbl practi-l
L 'Its'action is pleasant, quick and 1
If woman suffer thereafter it will be tbeir own fault I
Female Regulator ia prepared and aoldhy L. H. Brad-
field, Druggist, Atlanta, Ga., and may be bought at
$1.50 at any respectable Drag Store in the Union.
University Hotel.
R. H. LAMPKIN
O FFERS to travellers, sojourners and ritisena, se
lect Board and Lodging*, if desired, at hi* Booms
on Wall street, near Broad, where all parties will be
welcome, and may rely on getting tbe but the market
‘ febl9
LxGBxnaa, Ga., March 28,1870. . , ,
Bbavtoed A Co., Atlanta, Ga.—Dear Sirs: I take afford*, served np In the molt excellent ityle.
pleasure in stating that I have used for the last twenty 1 ■■■-•- ■
years the medicine yon are now putting up, known as Dissolution.
Dr. J. Bradfield’s FEMALE REGULATOR, and con- JTT 7T, * ^ ,
TOT** T2™tiee of Medicine. Surgery 8 ,’Ac, betwun
' m ; practittonerl Drs-HA^STN A BOHINBON, is dissolved,
of medicine and in domestiopractice, and can honestly
say that I consider ita boon to suffering females, and
can hut hope that every lady in onr whole land, who
may be suffering in any way peculiar to their sex, may
> dissolved.
New Firm.
D BS. HARDMAN A ROBERTS hav’ng formed a
partnership in tho practice of Modicine and Sur
bqable to procure a bottle, that their sufferings may gery, offer their professional services tu the citisens
not only be relieved,hut that they may be restored to c f Monroe and tbe surrounding country. One or both
health and strength., With my kindest regards, I am, of them may at all times be found at their office, op
respectfully, W. B; Fesrelz, M. D.- posits the court hou3e, when not professionally en
febll—ly I gaged. Monroe, Qa., Dec. 10
$50 REWARD,
W ILL be paid for tbe apprehension —id doHrery to
me of Newton Belt, who left my bonso on tbe
e appr
Eliek Bberbart—of a light color and broad faco, about
35 year* old, and weigha 175 ponnde.
Tbeso negroes lcft.nnder the eecnsation of firing my
honso. All persons are hereby cautioned against hir
ing either of said negroes. J. R. THURMOND.
Jaekson eonnty, April 8. 3t
N tbe Distriet Conrt of the United States, at Ath
ens, tbe 2d day of May, 1874. To all whom it may
concern. .
Tbe nndenigned hereby give* notice of hi* appoint
ment as Aieignee of B 8 England A Co and E 8 Eng
land and Harvey P England, in tbe eonnty of Clarke
and State of Georgia, within said District, who have
been adjudged Bankrupts upon creditors’ petition, by
the Dlstrkt Court of said Distriet.
LEONARD 3CHEVENELL,
mny#—3t Assignee.
Notice in Bankruptcy. |
T HIS is togivenotice that uc tho 27th dey of April,
A D, 1874, a warrant in Bankruptcy was issued
against tho estate of Joel J Mortun, of Watkinaville,
cuunty ol Clarke, and State of Georgia, who has been
adjudged a Bankrupt on his own petition, and that
tho payment of any debts, and tho delivery of any
property belonging to such Bankrupt, to him or for
bis use, and the transfer of any property by him are:
forbidden by taw: that a meeting of the creditors of
the said Bankrupt, to prove their dsbts and to choose,
one or more assignees of his estate, will be bold -*t a*
Court of Bankruptcy, to bo hidden at Madison, Ga..
before Albert d Footer, Esquire, Register, on tbe 18th
day of May, A D, 1874, at 12 o'clock, M.
W.H.SMYTH,
may6— It II. S. Marshal, at Messenger.
I