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II SOUTHERN CONFEDERACY s anthem (Cuafederacc OSO. w. ADAIR, J - HENLY SMITH. ZMTOER AKD PR0PRIET#RS. . 0. SMITH, M. - J.N.OAKDOr, ATLANTA, GEORGIA: SATURDAY, FEBRUARY 7, 1863. UIM.UW DAILY ‘JftWUTIO* IS THE STATE. W HICK FiltST PAGK.-W Review of tke Report of ttoe Secretary of the Treuerv NUMBER FIVE. . , J THE WAR TAX. ‘■The questions propounded by Mr, Memmins gerunder tbie bead are, "What shall be the subs jeets of taxation t and what amount should it raise Y» As be slates that U is no part of his purpose to discuss the relative expediency of the different inodes of tsxaiion, he recommends an impost on property end s tax on income, in preterence to an exciae, stamp duties, or licens sea. "The machinery for the collection of a direct tax (be says) is already in operation, and an income tax could be collected by the same means. But as the letter is easily evaded, and as property is already heavily burdened, be has sought to combine them." The next question he asks is, “What shall be the rates of these taxes f It is first necessary to ascertain what amount it is required to be raised." Toihtoend he enumerates the des criptions of landed debt with their respective rates of interest and the amount of the unfund- ed debt. . . ' , Treasury Notes retirrsted to b* fa ctrculs- > tkm co tbe 1st of July next... *600000000 Deduct Ihe circulation tupposrd to he left.. l‘0.00o (00 Rnaatrdrg fonded *360,000.000 Tbs annual Inters* .os this mm at 8 per cant ........... .... ' .... $«,COO,000 Tortile it net ha addtd «ha Interest upon about *HU.OCO.roe or 9:3 > r ote* 8.700,000 Snd upon to sullloss or S per cant, certifl- ___ can* 8,600,000 Alao tha i> tarrat npon 8 par cant, bonds and afcck about 110 millions 8.010 000 $18.8-0,000 The Secretary states “that if the uxes could all be made payable in Treasury Notes, it would absorb so much of the first issues and by rer during the amount to be funded it would abate the force of the objections to his scheme. If slaty millions of notes conld be called in, the currency would, promptly, Mr. Memmingtr thinks, recover its value, and the bonds would become an object of investment, and a sure and s'eady system of finance would, be estsblished. A tax of one per cent, on property, if it conld be made as productive as the last war tax would raise twice the amount of last year’s—say forty millions—but certain abatements would be re quired which would leave the amount at only thirty-six millions." “In estimating," he continues, “the tax on income the only basis to which I can refer is the valae of the entire property of the thirteen Confederate States. It may bearsttmed that the net income of this property is measured by 'the average rate of legal interest of the money which represents its vslue. if the tax were laid upon net income, and that income faithfully re turned, it conld in thia way oe estimated with some degree of accurssy. But the devices are ■o many by which a return of net income can be evaded ms to make each return unreliable.— A resort to gross income is therefore more ex pedient. The difference between the two must be at least 26 per cent, but under existing cir cumstances it would be prudent to discard the difference, and assume that (be returns of gross income will be about equal to the average rate of legal interest." The average rate of legal in terest is not an accurate measure of the real rate of interest as governed by the rateoi profit, to take the average rate of interest as the measure of groi-s income is to invert all rule of just proportion between them. The legal rate of interest professes to regulate sb well as measure tne real rate of interest, and not the rateof gross income. That the legal is an impelled criterion of the real rateof inteiest is known to all. The prevailing rate ot interest in some of the Confed erate States is above the legal rate—in others below. In a majoiity the average is beyond 7 per cent. In the State of Georgia the prevailing rate of dividends on bank and other stocks is from 8 to 10 per cem. In the greater nnmber of the South Western States the. rale is about the same, making a higher avenge than 7 per cent. That Mr. Memmioger should have assumed so avenge so low as 7 per cent, as the measure of gross income which is at least 10 per cent, ex cites suprise. With this correction, admitting his estimate of the toul valuation of property, 4,000,u00,000 of dollars in the eleven Conledcr- ate States, thegtossincome, at 10 percent, on this valuation, $400,000,000, and the rate of tax on this income, 10 per cent, the yield in taxes would be $40,0o0,000 instead of *28,000,000, as stated by Mr. Memmiuger. This added to a property tax of 1 per cent, yielding $35,000,000. would niae a aum by taxation of $63,000,000 or $60,000,000 net, “after deducting expenses and contingencies." In this scheme of taxation, Mr. Memmin- ger overlooks the fact that in imposing a tax on both property and income he would be Subjecting the entire class or tax-payers, with the exception of those who live on moneyed incomes, to double taxation. All those whose incomes are professional, whose incomes are derived from salaries and from commissions on the transfer of property, by sale or purchase, would p»y ten per cent. &U ’ other classes whose income is not from mere labor, would p y twenty per cent. This is evident on the least cictnderaiion. A valuation that em braces all property, and whose income is made the b&us of taxation, includes, of ne cessity, property whether of a tangible or in tangible character—stocks as well as houses and lands. But if the income from it is sub ject to impost as income, with what justice can it be t a bject to an additional impost, aim ply in iU character, as property T Were it possible to carry into effect such a scheme of duplieate taxation, it would lead to a transfer of property as great as takes place, at times, daring a political revolution. The posses sors unless vary wealthy could not pay so heavy an impost; they would be compelled to •ell, and nq«e.:couid purchase bat those who are rich, making the wealthy, wealth-* ier. We cannot presume that this was de signed—the only other alternative is that it was an oversight, showing how imperfectly digested has been this scheme of finance. WJirl'- • -' C. : ' Speed, of Hon. H. If. IltlJ. COETUUED. ‘ Something musi, therefore, he done to give new life to these modes of securing volun teers which I have recited, and to retain those already in service. Very early the Congress entered on this work. To this end, cn tne 11th day of December, 1861, an act was passed known as the Bounty and Fur lough act. By this act fifty dollars were paid to every private and non-commlsBioned officer in service, who would remain in ser vice for three years from the original enlist ment, or for (he war; and to every man who would volunteer or enlist in the service for three years or for the war. Also, each twelve months soldier re-enlisting was to have a furlough for sixty days, with transportation home and back. Such as did not wish to go home were to have the commutation value of the transportation in money; and even those who had been in separate State service were included in the provisions of the law. On the 19tb day of December, 1861, an act was passed which. authorized the Secretary of War “to adopt measnres for recruiting and enlisting men for companies iu service for the war, or for three years, which by the casualties of the service have been reduced by death and discharges.’’ But it was said that many wonld not join existing organizations, who would, if en- couragtd, volunteer in new ones, and thus have an opportunity either to be chosen or to chooBe officers, &o So, on the 23d day of January, 1862, Con gress passedau act authorizing the President, “to appoint and commission persons as field officers or Captains to raise regiments, squad rons, battalions or companies, and all persons thus enlisted by them were to have, in addi tion to bonnty, “pay, transportation and sub sistence from the date of the organization of the Company.” Again, a general authority to organize a recruiting system not proving sufficient, Congress by the last ait also authorized one commissioned officer, and one or more private from each Company for three years or the war, to be detailed for the express purpose of going home to recruit men for the Company. And on the 27th of Janury, 1862, an act was passed authorizing three details of an officer and two privates to recruit for the oompanie s originally enlisted for twelve months. So, we not only provided every mode for volunteering which even caprice could sug gest, but also offered every inducement and stimulant that ability would allow or ingenu ity Could devise. Men were not only received and received in their own way, but they were sent for and oegged to come. Tried veteran^ filled the country urging those at home to join their glorious ranks. Money was freely offered, and ambition was commissioned to employ all its energies in raising regiments, battalions, squadrons and companies to secure command. All failed. Oar army was still thinning and the enemy still increasing. Even yet the government w*aa not willing to give up the favorite popular system of rais ing and keeping ah army by voluntary en listment. One more method was resorted to -the one about which we hear so much from men who do not seem to know what has been done. On the 23d of January, 1863, an act was passed authorizing the President, ‘to call on the several States for troops to serve for three y earn or dnrinc the war." This is the plan which we are flippantly told would accomplish every thing. And the Congress and the President are abused for not adopting this plan. Well, Con gress did pass the act, and the President did make the call, and let u» see what was accom plished and how it was done The quota required of Georgia, I believe was twelve thousand, and as our State seems to have made as much effort, and as much noise about her efforts as any other State, I will take Geor gia as the test. The quota for Georgia was titled, and we are told there was a large excess. It this were all, the argument might os worth something. But how were these troops raised 7 In the hrst place I state a fact of which you are not probably aware. Soon alter ibis call was made the Governor sent a request, or per haps a protest, to the Secretary ot War tha ilo more troops should be raised in Georgia by per sons having commissions for that purpose under lhe act to which 1 have referred, until this re quisition was filled ; and a number of regiments partially raised were only saved from being dis banded by the Secretary agreeing that they should be credited to Georgia as part of the quota required under the call. I do not state this to platne the Governor, but it is a fact which shows that he thought he would be unable, to raise the quota if these commissions were con tinued, and that there would be difficulty in fills ipg the requisitoin. - - But even with this help, how did the Gov ernor proceed. I have not the proclamation before me, bnt I cannot mistake or forget its character. He allotted a proportion to each county, and designated a day whe» all, I be lieve, of the militia age, should be called out and the offer should be made for volunteers. If they volunteered, all well; if not they were to be drafted—eonscribed and this is the first instance of practical conscription during this revolution in the Confederate States known to me. The system proposed by the Governor in one feature is similar to the con scription acts, for those aots give every man an opportunity to avoid conscription by vol unteering. But in all other respects the con scription acts are far preferable and more in accordauco with the genius of our institu tions. Mr. Davis would never think of or dering a draft or conscription without legisla tive authority. The Governor had no author ity of law for his order. Nothing was ever more illegal. Again his draft .classified very arbitrarily, if not worse, and by executive order United the right of suffrage—thus ma king a refusal voluntarily to respond to an executive call an occasion for forcible seizure of the person—a discriminating seizure of persons, and an excuse fur depriving the per sons so seized of the right to vote—ail, I re peat, without legislative authority ! I refer to these facts, not to make a charge against the Governor, hut to show how these troops were raised, and how litte of the volunteer spirit was manifested. Other States, 1 am inform ed never did fill the reqoistions ot the Presi dent. How many I do not know. Do yoj suppose your members of Congress did not observe the illegal process adopted in Geor gia lor filling this requisition t And would they have been wise to have supposed another requi sition could be titled by volunteering l They would have merited and would have received universal execration, and those who now con demn for what was done would have taken the lead in the execration. Again, it has been charged that Congress showed a great want of loresight in receiving so many men for twelve months, and that from the beginning they ought to have received vol unteers only for the war, aod this would have saved the trouble about the twelve months regi ments. -aai-’-wy" -• By reference to the acts of Congress as I have enumerated them, you will see that the two acts under which twelve months troop* were accept ed were passed, one the 28th ot February and the other ooe on the 6th of March, 1861. The first simply authorized the troops to be accepted by SSffigS been raised by, and to £ ; v fS rVICe u of ,he States, and they were ' f ! Ce ' 1 ' ed 1 0n : h0 of their enlistment - ation nm b> ’ h ® Stat ® la,va b«fore the confeder- ,! o! , * nu ?’ moat °l these men were raised by ,7* t . **** , ys» governments that always do thn A* ai *f want of loresight is charged on the Congress by the Slate rights men. ?a,n ’ both lbeae actii were passed before there was any war and it a time when most ol Statesmen, and especially those who charge W1,h a , w,,nt of foresight, were Jhi he r 8 Wou d b,: DO w *f- They abuse fk„ greM f °J not , rais n * troops to served u- mg the war, when there was no war, and they were telling us there would be no war! Yet, ridiculous as it is. this is about the fairest charge mio1f«,n g hi? S V he government, as 1 think we ought lo have known there would be a war—a bloody war—and we ought to have raised troops nnH°-n Ing y n. kevertheUs?, we have done we P ll and all ought to be satisfied. Thus, every plan for authorizing volunteers bail been tried; every inducement had been offered which the government was able to of fer; every appeal had beeu made, and still our regiments were but nkeletons. Still, half those regiments were going out of the service. Roanoke and Fishing* Creek, and Donelson and Nashville had covered the land like so many thick falls of darkness. On every side the enemy was gahering, boaBting, pressing, robbing and destroying. A mighty army, which no man could number, was rushing to our classic Peninsular, and wild with the thought of sacking our capital, and destroy ing our people as the hungry locusts devour the grass blades in their pathway. Still, still, the heart-oruahing fact came back to your Congress and to your President, that our reg iments were bat skeletons; half of these would soon go home, and none were coming to take their places The people did not and oouidnotseeand feel those facts as did those in authority who were entrusted by the people to keep faithful watch in that dark and stormy hour. There was no remedy left but to keep all the regiments and organizations we had, and fill them up by a system of oompulsory en listment, and that remedy to be effective must be speedy and thorough. _ But it is said this legislation is. unconstitu tional ; that Congress had no power to raise an army by compulsion. Well, if this be true then the government was a failure. We had no'government—no Coofedera e Government. And wha a spectacle would we thus have pre sented to the nations of the earth. We are asking them to recognize us as a nation—to receive us into their family as an independent member. To entitle us to be so recognized and received, it is necessary by the establish ed laws of nations, that we show to the na tions that we have a government capable of commanding the obedience of our ‘ own citi zens, and capable of repelling the assaults of foreign toes. That foreign foe was assaulting us most heavily. We had defended—nobly defended by voluntary enlistment, until that system had exhausted its strength. We must command to the fight or fail. If we had no right to command, the Confederate States was a demonstrated failure, both as to internal government aud external power. But why, upon what ground is thia legislation unconstitutional ? _ First, because it ia said to be contrary .to in dividual liberty, and oppressive upon individual rights. Government, it is said, has no right to force men Irom their homes and business, and compel them to defend tbeir country. This a strange nation of lioerty. Men owe obligatians as well as possess rights. The performance ol obligation is. the preservative ot rights, and the only, security to liberty. Government is formed lor mutual defense, and every member ot gov ernment is under paramount obligation to deiend it as a very condition to his right to protection by the government.. He who will not defend, has no claim to protection. To require a citizen- to defend his government from hostile attack is not to deprive him of hisliberty, but to require him to perfoim his obligation, and to defend liberty and all the rights ot society. But it is flippantly said, that governments derive their just powers from the consent ot the governed, and, therefore, there can be no power where there is no consent. What an argument forastatesman! Governments do derive their just powers from the consent of the governed, but do they exercise their derived pow ers only by the consent of tiie governed ? When you call a man from his home and business and make him a juror to settle e ther men’s disputes, and fine and imprison himil he does not obey, do you ask him if he consented to the law under which he is summoned and compelled to attend 7 When you require a citizen to work the high way and public roads, do you ask him if hecon- Bented to the road laws 7 Yet military duty is larhigiierti.au these, for i: tiie curintry is not defended, all other rights are destroyed and all duties consequently discharged. Thus it is a well eatsolished principle, which you will find in every standard author on government, that the obligation is on every man equally with his neighbor to ren der military service. No man is exempt ex cept by law. Can a man be discharged from his obligation simply because he is unwill ing to perform it 7 Are they willing to bear all the burden of defending the c.untry ? Can no man be a soldier but a volunteer T Is want of will, er withholding of consent, to relieve from duty T When people form a government they may say whether that government shall be democratic, aristrocratio or monarchical. They may say, as tbeir the ory, that all power is derived from the peo ple, or resides in a crown. But when the government is formed, when the powers are conferred, it is the duty of those entrusted with the powers to exorcise them, and it is the duty, the virtue and the patriotism of the citizen to obey. A citizen is under as much obligation to defend a republic as a subject a crown; and the greater, since the republic is formed by his consent. Original ly when government declared war, the very declaration of war made every man a soldier. No special act was required to make him a soldier. The aot of war ipso facto made him a soldier. None but women, children and invalids are natural exempts. But all were not needed for the army; and besides it was important that some should produce provi sions. Now, who shall say that this man must be a soldier and another must remain at home T In other words, who shall raise the army T You cannot leave it to the indi te iuals—the consent of the governed. Who can determine this but the government—the power that declares the vrar 7 - Thus has sprung up the necessity for legMa- tion to declare who shall be a soldier, to lix ex emptions, and to ascertain the non-combatants. For under the laws of nations these non-com batants are entitled to many privileges, even to non-interierence by the enemy with their per sons and proper y. These principles are so la- miliar to students on government that I am amazed, that any o e should assert a theory directly in the face of them. r No, my countrymen, it is every man’s duty, and should be his pleasure to delend the govern ment of his choice. Nomae, has a right to a.iy. “You shall go, because > ou are willing, and I will stay because I am nnwi ling to go.” Wil ling or unwilling the duty it the same, and the government alnne can systematize and enforce t oe obligation, - But, it is objected. secondly, that the States alone can exercise this power of compelling mil* itary service, and that the exercise by the Con federate Government is a violation of the rights ot the States. There is certainly a plain and easy method ol settling this question. Is this power delegated or reserved 7 If delegated, i: belongs to the Confederate Government; if reserved, it belongs to the States. The Constitution—the grant— is the only test. That moat explicitly declares tnat Congress shall have power “ to declare war,” and “to raise and support armies.” Here ends the argument, but, strange to say, not the controversy. Men who claim to favor strict construction, to oppose interpolation, now begin to construe and to interpolate. They ssy the Constitution means that Congress shall have power “to raise armies” by voluntary enlist ment. By what authority of fact or logic are these words added ? Again, men who love controversy, say the Constitution means that Congress shall have power to “ra ; 89 armies” by calls on the States. By what authority are. these words added T These broad and destructive inter polations upon the Constitution are not only withont excuse, but in the very teeth of his tory. Under the articles of Confederation, the General Gevernmant was dependent on the will ot the States for troops, and the sys tem worked so badly, even during tbe revolu tionary war, that the framers of the Constitu tion determined to get rid of it in the most clear, intelligent and emphatic manner. When the Convention were engaged in fra ming the Constitution, the very question of what powers should be limited”and what not limited, was before them. Every power dele gated was considered separately, and the ne cessary limitations were also considered, and the intention was to leave no wordBont which it wsa proper to insert: Hence eight of the eighteen powers are restricted and qualified in .the very terms of the grant. The power to raise and support armies is limited as to the latter branch—support. “No appropria te of money for that purpose shall be for a longer period than two years.” Now, the power to raise armies is the major proposi tion, and either of the limitations now pro posed to be inserted, is greater than the limi tation upon, the power, to. support.. Did the clumsy framers insert the minor qualification and leave out the greater! But it is again said that this power to “raise armies” is limited by the power to call out the militia. With all due deference, I must say this cunfounding the army with the militia, is trilling with the question.' The militia is a peace establishment—exists always in the States. The States do keep the militia, but not troops of war in time of peace. When tbe Constitution was framed the States had a large frontier ex posed to sudden invasions by hostile Indian tribes. History had also shown that Republics were subject to insurrections and resistance to the process of law The desire was to provide a power ample to protect this large frontier from Indian incursions, to preserve internal peace and security, and to do all this without a large stand ing army. Thia was the very purpose of the militia. It. was not to prosecute war, but to preserve the peace—to be used in sudden emer gencies—and to this end it was organized to be kept always trained, always officered and in every locality. And as the militia embraced the great body of the people whose business was not war, but agriculture, commerce, and all the industrial pursuits, and ought not, there fore, to be.called away for a long period from their pursuits, the power of Congress is express ly limited to call forth the militia only to sup press insurrections, repel invasions and execute the laws. The militia may sometimes aid the army; but always for short periods; and, there fore, the militia, as such, has never been called out for a longer period than six months in this country. A proposition by Mr. Giles to call out the militia for two years was denounced by the very men who opposed conscription, as an un constitutional attempt to Convert the militia into an army ! And, in this, they were right. But "to declare war” is a wholly different power. Tode- 1 ®l®re war is uot to suppress Insurrections, repel invasions, or execute the laws. It ia broader and greater. It may require us to.invade—to resent insult and revenge injuries, and to accomplish this great work—the most terriblo necessity of a t.ilien nature—Congress had to have distinct and efficient means. And for this purpose Con gress was invested with the power to raise and support armies. And this is right. :: If the thirteen Btates had remained sepa rate, it would have required as large an army to wage war by, or in defease of one, as all. The expense of each one would also bo as great. Indeed, each State would have re quired a larger army than all would require, jor with so many rival and conflicting powers so contiguous to each other, wars and collis ions would have been frequent. To avoid these very evils—to provide a common de fense—to make that common defense easy and light, was the very objects of the Confedera tion; and o make that common defense equal and a unit, the power to raise the army and to support the army was given to the common Government. To have lelt the execution of this power depoudent on the will of the Siates would have been ruinous. For one State might be willing to furnish its quota of men and money, and another unwilling, as was soon the case, aud this state of things would have produced uot only weakness and injus tice, but disagreements, criminations and col lisions—the very evils which were intended to be remedied. In the war now pending, Congress did not want a militia to repel an invasion. Invasion, it is True, was oue fea- tme oi the war ; but it was only one feature. Gougreas wanted an army to proEucute war to conquer a peace and win independence. I win not offend your intelligence by pur suing so palpable an argument. I have thought this much was due from me because of my relation to this legislation. I was nev er more troubled than when this necessity for conscription, in some form, became manifest. The country at the time was filled with gloom. It was the dark hour of the revolution. I bad no doubt even in that dark hour that some of the Stato authorities would resist tho law as then proposed. I said as much in the Senate, not by way of approval, but in shame and sorrow. I feard the disaffection thus began by politicians and local authorities might extend to the army. Tue law was harsh on the twelve months men.' I feared they might be reaobed by each untimely ap peals and hnrtful controversy. This would have wrecked us forever. The cause had al ready as muoh as it could bear in the common enemy, and the struggle was fearful. { [to BB COHTIXUjBD.] Abkansas Pos^.—The Chicago Times, of the 20th, says the move on Arkansas Post was made to save the Federal army from entire demoralization. It states that Sher man's disastrous and disgraceful repulse from before Vicksburg had its natural results; utter demoralization .was every— where apparent; every .soldier was dis heartened ; confidence in their leader was gone, and that an army of ten thousand well-drilled men could have put them to flight. An open mutiny was most imminent when McClernand extemporized the Ar kansas Post expedition. The Federail oss at Arkansas Post is estimated by themselves at sixteen hun dred. Death or Hos. Henry Laurens Pinochet. It is our sad office, says the Charleston Murcury of Wednesday, to chronicle the death of the founder of this journal—one who, for fourteen or fifteen years, was it3 editor and proprietor, and whose learning, talents and stainless character have adorn ed many positions of honor and usefulness, and wrought much good in this commu nity. New Advei’tisements. FOR. 8AIS. A 60 HORSE POWER STE AM ENGINE, with heavy Fly Wheel, Copper Ste im Pipes, lie-t'-r, Ac . oem- p!etr without boilers, >OHI.E. BROTHER A CO. frbT-lw Rome Georgia. WANTED. ! MMKOI ATKLV, ta-o S iU< and W< rrner c< mplete, and 1 in good or er one of one hundred gallon*, tha other of rixty gallons, for «hic>> the htgbeat cai-b price* will be paid. Want them convenient to a Hallrf+d.or to be de- msgrsd oa oaq*> For farther particular* address at Atlan- febT-St* TH03 J UGHTYOOT. TO fOA’SIGNORS. F ROM THTS DATE. Febrnary ”, IF63. we, Ware-House Me-chaut* of We*: Point, Ga. will la no wine be re sponsible for breaking ot ropes and dam»gtng of cotton in on. Waie-Honses. as a great deal of cotton baa been on storage for two or moie year*, and a great deal h«* been exposed to the weather be ore ccniog in our t'o-sefl-ion; therefore, any pereou* having cotton in .either of cur Ware-Hiuse?, and expectirg to'hold n* responsible tor fa*MK will plaaa* aandfcrinid aad receive their cot ton immediately, as we will not be responsible. W P UBIFOLM, WHO DARDEo. M>5-*w PERRY COLLINS. SNUFF, SNUFF. Tobacco, Tobacco. PHE undesigned have no hand 1000 boxea of Mann- * factored Tobacco, from the lowest to tha 11''eat grades and will continue ti mamttertnre throughout the sum mer. Also, a large amount of superior Sen king Tobacco, are alao Manu’actnrera of an ex. etlent article of 8nuff— Persons wishing to deal eg speculate iu any or ell of the above, will do well to give ca a cell et an early day. Fa cilities for transport tion are good. Our establishment is located 20 miles East of Hillsboro’, N C, 90 miles from tbe N C Central Railroad. Address. J L JO NFS k BROTHER, fab7-10t Tallyno, NC GOOD INVESTMENT. A GOOD LOT OF FINE PIANOS Always on hand et Braumulle’rs Music Store. SELLING OUT Without Reserve. gQ TIE (ICES NEW RICH 16 hogsheads Sugar in str re 40 hogabeads 3n) ar to arrive 10 gross imp rted Hatches 600 btuhela C.rn 810 bushels Meal, Ac. At febT-tf iDWARDY’S. WEE DING HOES. 1 O CASKS WKHDIKG HOKS. on consignment and tor * w tale by ANDERSON, ADAIR A CO., f'W tf Commission Merchants. FLAX THREAD. 7DO P0UND3 BLACK FLAX TH'UCAD, et consign * '-'V m-nt and lor sile by ANDERSON, AD * lit A CO., f.b7-tf Commitsion Merchants. CANDLES. 1 AAB'*XE8 TALLOW CANDLES aw 3J box's S'ar Candles. Oa consignment and for tele by ANDERSON, ADalit * 00, febT-tf Commission Merchants SOAP. O NE HUNDRED AND FIFTY BOXES YELLOW SOAP. 26 Boxes Toilet Soap, ou consignment sod Air tale by . ANDERSON, At)AIR A 00„ ftb7-tf Commission Merchants. COAL LANDS FOR SALE. , 8 Agent for the Tennes.ev River M nirg, Manufactnr- A ing and Transportation Company,I will oDer for see at par, on ihe 18t>< instant, at the Bank of Augneta, Au gusta, Oa, Five Hundred Thouand Dollars worth ef tha Mock of said Company, Tho property consists of 1,700 acres of fine Coal Lands, lying i.i Marlon county, Tennessee, on the Noith side of Tennessee River, near the month of B.ttle Creek, five nnlet above Bridgeport, and four miles below the town of Jos. er, lo; merly known ai tue Coal B.uki of G VV Rice, which have been partially opened and worked for many yiare; the lt-illro.a from hridsepoit to J.soer, being nearly graded, passes directly in lront of the Mtaei. These mines were careful y selected year* ago, as the best that conld be found, both for quality of Coal and fa cilities of transportation. The tities ore, erfeef, and tbe vliole property placed under a good charter and stocked at *I,noj,0"0. As soon as tho above sale is made, I will give the Com pany 636 000, tree of charge, to put the Alines In acUve operation. Thep «S9nt owners ara John P King, of Augusta, Wm L Mitchell, of Athens, Oa.. David Wntfle'd and John Ed- on rn'ton of Murray con. ty, Oa, and myself Wm L Mlichell is President of Ihe Company, and pnr- chaners ar* rdieried to him and John P. King, or Adward White, of Atlanta, for farther information. Persons wishiog to examine fortheaieelV'S, priorto the 18th >nst, will find me at home, ready to accompany them to tbe Mines. A. UTZsELALu. feb7-tfenl8. Dalton, Qeorgi . J LOST DOGS. - ^TRAtED or stolen from the subscriber’s residence, O three miles Bontn-Woet ol Atlanta, adjoining Major ftephen Terry’s, thi ee Hu UN DS, (English Be&glts,) about 14 Inches high' use sint and two dog—color white and uark red. i will pay for the delivery of tne threo dogs at my residence, or that or my brother, Dr. Harden, in Atlanta. jauJS-tf N. B. HARDEN. MONEY TO BE MADE. HAVE for sals 76 Shares Union Loan and Building Asaoclation. One lJXJO-Dollar Confederate Bench iaalStt J. R. WALLACE, M4. At.tbe Store of. P. A G. *. TENNESSEE BASK BILLS. I WANT TO BUY ten thousand dollars In OLD TEN NESSEE BANK oOrES Apply at my office, Wood- ruff’s Builoing, Atlanta, Georgia. Janll-lm* W t,. HIGH. WANTED TO HIRE, A SMALL FARM, 2)4 er 8 mites from tha city. *Any person having one for rent may Sod a customer by addressing J. L. C, box No. 66, Atlanta, Oa. CsbStf o DR. II. W. BROWN, FFICE—At bis i Medical College. 0 DU. WIlslsIS V. WESTMORELAND, FFICE at bis residence on the north side of Marietta IjSMy. A GOOD CHAMCB. OK BBLS <M)0 > SMOKING TOBACCO 100 boxes Gravelly Tobacco, for eale by jueri las WILLIS * YOUNG. Hac-jX a WxsrUK Kul Roan Co-1 Macon, Oa, Jan. 28,1663. / /~VN and after February let, thlsComnany wiU receive no Freight for Paaseuger iruo. Jan30.f - -3 - - i - ALFRED L.TYLER, gnpt.- w. B. count H. JOINER & SON, UE0CSRS 48D C0&IM1SS10I MERCHANTS, KEYSTONE BUILDING, A ’I' I. A IS T A. , gkohgia. PARTICULAR attention paid to consignments. All £ order* receive personal and prompt attention, my 29-U1 mar . H. HUNT12JGT0S, M D. t> JE m 3F 3 S ATLAMA. GEORGIA, OF>iCK:—In Rawscn’s new building, oerner Whitehall aud Hunter street*—Residence, first bona* to the left ot CoL Yancey’s. JanSt-if AUCTION SALES* O Package Sale- The Cargoes of (he British Steam' ere Calypso and Douglas. BY R. A. PRINGLE, 137 MEJkTl&G STREET, CHARLESTON, SOUTH CAROLINA, JAMES H. TAYLOR, Auotiosebr. N KDNE8DAY MOitNINCt, Febiuary llih, ISoA comffieucng et 10 o’clock, will be sold, . UKOJEAlKd. 193 chtsU Tea 60 Cum, Baled Oil ■ ' S76 b jies Soap MEDICINES, DRUGS, 40. " ~ 24 kegs Epsom Salts 21 gr.vs B own Win sor Soap is Oiu.co Ciustic Soda I Clieat i bubaib Ooot ■ 1 case AniceriJa HARDWARE. • SO oases English Leaf Cotton Cards ' A "• f. ■' SHOES AND LEATHER, cO. -V i»ca ea Men’s, Youths’, Ladles’, Roy s’and Girls’ Book ana Shoos iS trunks bailie.’, AT;In' end Boos’ Shi .-i s I cask chi* Findings - £64 do*on Calf Skins DRY GOODS, Ao. 134 CMOS and b Ore Coloi ed and Black and White Prln . 3 cases Broe U Wiuuso bo.'P X cases Knglisu Tooth Brusnos las eB.acx bilk Machine Twist 1 case B1 ca Lustre 1 but* Uiu»y L3 cas e Mourning Delaines SI cases. Fine. White chining* t> bales Brown Deuuus - %} 4 bah s Colton Ticks 5 Vj . -I ‘.ti lt ba.es Regatta otnpes 1 case Tweed Trowtcra « bales Crimean shuts 6 bales Tweed aud Str.e Shirts ssnfflsaissSF i ““: IB c Sea Linen Xhiead lnreses taarkW Sewing Cotton—White, Black and 5 tales Men’* Drill Pants 8* «**» “«*’* Merino Shirts and Drawers 9 oases Men’s Merino Half Hot* 6 cues Men’s ltrowu U tton Half Hoso 6 cases Men’s Urey Merino Half Hoso * o.se* Ladies’ %Vidi* Cotton Uoae . « cases 1 stoles' Imitation .Denno H u , 8 cases Children’s Merino B.st* . . * oases MtafaltatatibB Marino Half How 4 c*set Ladies’ White Merino v.r.i.i.^r i!.cases Super Merino hocks 2 cases Grey Merino hocks M h “ l — T -‘—•* **——t r-rsln* w bales Wonder Catameres “ " 4 case* Women’s and Misses’ Hoop Skirt* * oases Fancy tCotchTwetds 1UO M. Needles, assorted - eases Madder prints 2 cases Pins b cases Shue Thre td ' ' 1 brie Blue Grty Union 2 baits Kerseys unj plains ■ • ’ J boss** Printed ObaUies 5 cates Cansimtri', -hnper» 1 cur Freuch U.mbaxiue 5 cases Cuivied DeLaines - loasetrioweiariorre. 2. bates Blue and hcavlet Twlila 6 nabs Damaged Blankets 7 bale* White I’.aupU ' - 8 bates Bine Flaunel 12 bales Bed nanus I * ?■» eMsMec* *wt Ifcte ISO dusen Lad es* Write Cotton Uuee 28 dozen Ladies’ Lisle Thread Hose r ' - CA,, s t aper 1 brie htripsd Cotton 1 cusj CutLi.11 T ipos ’ jL l 3Wt iU C_JMiuued u **“<» osoeesary* AUCTION SALES. .BY CRAIVFOIII) i FRAZER & CO., S. J. SHACKELFORD, AUCTIONEER, f HB REGULAR AUCTION BALKS of our faousa sill her eat ter be on TUESDAYS, TRUR5-DAY8 ASD SATURDAYS OF EVERY WEEK, a* half vast as o’clock. All floods, Wares end Chattels should bs sent In th evening before, or rerly in the morning of --i- dev Stock s lies of a ’’ Horses, Mules, <Scc., wmcMameoce at 4 o'clock on each regular sale day. VOLUNTEERS WAV TEW. raising recruits for’tneiM “* 'lh4“ 1 wlJi il jri™ < lhe -FlkkYiiOLbAKS Hu UN-if to all who will fJZnuZ rlly come forward and ruroll ibem-etves. Bnt those who will uot listen to their country’n call, in this her hour of seed, they are orders l to Conscript. No doubt the odl wdl soon bem.de to45, » u d the J-.xempiion b.il lep.-nled 8o come forward and volun ter iHRl-no t, ueingCinscribed' Their commsnd is located at Mob ILK, ALa , o,.roi the most desirable and healthy locatitireiu the serrice Their S” P ckure£’“ miDS 01 •** '“adred.tas not lost one One or them will be found at all tim .* at the office ol Cola. Oartred fc Hill, on Whit hail stree:. Jan31-tf Capt Com’g Co C, let Ccnftd Kvg Ga Vols New Clothing Store. rjYHE subscriber having recently located in this city JLspectrally invitee attention to hia large aud varied a;- sortmeutof Good* in the Empire Honse, ou Whiteh* ! street, formerly occupied by Dr. Cleveland t. a Dr, Uoodi and Clothing Store. The Btock is princinallv Re. dy-Made Clothing, mostly made to order, and thsww. warranted. My assortment comprises almost every garment «.**«,. sary for Men, Youths and Boys, trout uicdinm to tl-efinss quality. A good variety of Bnttous, general assortment of Moleskin aud Oashmere Hate, tays 8hCS ^d and a variety of Tnmtniegs for Ladle*’ Dresso, • * geutaai “•ortment of Fancy or ahow-Case Goods, from commonto the finoft ia tbe market. An eadj cell is solicited "P™ A.C. VAIL, Agent -.. WFE INSURANCE. THE 6EUR61A HOME UffSURASCS COMPANY, Capital $930,000. DK. J Art. F. UOZKHAN, President. -iffE. F- WILCOX, Secretary. Life Department at Savannah. AARON WILBUR, Actuary. - ‘ V- VU. it. D. ARNOLD, Consulting Physician P OLICIES ere tone! on the liven of white persor-*, old or jooog, oa very fevoreble term. Xbe secanty ia Ample, end piiailegee ere very iibeiel. Call npon the Agent *ud get all ■ eceseery information %nd take a Policy oa your life. 8. P. S 11*88. Agent Notice—Barks Wanted. MEDICAL PURVEYOR'S OFFICE, I Atlazt*, b a., Jane 20,1862. f I HE best prices will is (aid by the undersigned for j large quantities of tl^e following BA&K8: Stem, branches and root ol Dogwood, (root p efcrred),- branebe* and roots of White Willow: root, trunk aud branches of American poplar, (called also Wnite-wood, Canoe-wood and tulip-tree,) -oot preferred. These barks must tie carefully dried and securely pack ed. They may be brought to this office, or sent t-, Mr. L. W. Waller, Botanical Agent, Carter.viJle Ga.; or W. W. Durham, Botanical Agent, Decatur, Ga GEORGE 8. ELACK1K, yl-tL Surgeon and Medical Purveyor, ■ . b. A. *20 REWARD, A SMALL DARK G' EKN TRUNK, marked on the end either Mr*. Salli. E. H„uce or Mis* Alice Latimer, Manas***, Georgia, wm token from the Passenger Depot, either by mistake or lulent.oneUy, on laat Friday night, the 86th ultimo. Tne above rewaid will be paid for tha Trunk and content* to Mr. 8. J. Shackelford, under th* Post Office, and no question! dec2-tf