Newspaper Page Text
Volume XI.
<H i.V&E OF SCHEDULE.
MU-SC'OOEE RAIL ROAD, 1
tuipciintendeni’e Office, >
L'olu mbu», Dec. 3d, 1863, )
ON and «A»r i>-c fiih me Mali Train on this Road
will run (ullows :
Leave CoIUBibUS ►. -~..-~.7:45. P. M.
Leave Macon (;%, f. M.
A dive at Micou ........ 4:18, A. M.
Arrive at C ambus 3 a. M.
Fitf>*enger« tan now go tiirough to Charleston, via
Savannah, without delay, aa the Mail Train on ibe
Charleston and Savannah Railroad makes close con
nection with the Central Railroad at rtavahnah
W. I. CLARK,
Supt. Museogee R. R.
Dec 4 ts _ __________________________
Change of Schedule.
ON AND At TER December (Hh, the Passenger
Train on the Montgomery £ West Point Railroad
will
Leave Montgomery at ..... 10.30 A. M
•• West Point «»30 P. M,
Aniveat C0umbti5,...,................7,16 P M
Leave Columbus. 3-30 A U
Anive at Montgomery ..11,37 A M
“ ” Wert Point 7,50 A M
Making through connections to and from Atlanta.
Freight leaves C01uutbu8....8,40 A, M.
*• Arrives at C01umbu5,...*....-.8,00 P. M,
ID. II CRAM,
Dec 4 if Bupl. «t Engr,
Notice.
Mobile 4-GIRARD RAII.ROAD. I
Superintendnil’a Office, Dec. 4, 1653. J
all WOOD delivered on the right way ofthe road
afiei this data will be considered ttie properly of the
Company, to be paid for at the advertised rate at the
lime . f eeliveiy.
Paitius Wishing to ship Wood on their own acc&uut
are hereby notified that it must be delivered at some
on* of the regular Stations on the Road, and subject
to rules g .verniug oilier freights.
Dtc 5 3w B. E. WELLS, Sup’t.
LAND FOR SALE.
IWIi.l. sell (i4U acres level LAND in the county of
Hu-well, ■ invfiiieiil to llachai liubbee Depot, 340
acres cloared, in fine state for .cultivation, with corn
aud bidder on ike premises: For particulars evil on
ibe uiiilerbigue.i, seven miles west ol Gleuitville.
E. R. FLEWLLLEN,
Nov. 31, ts
Sun copy. .
DENTAL CARD.
shift Clark, Oi 8*
Professor of “Theory and Practice” in
TIIK NEW ORLEANS DENTAL COLLEGE,
CAN be loiind at his rooms, over Dr. Ware’s Drug
Mime, No. 100, Broad street, Columbus, Ga
Nov 24 lm* _
GOLTJJVES'CrS
DYEING ESTABLISHMENT 1
THE SUBSCRIBERS having perfected their ar
rangements, are now prepared to do all kinds of
DYING in
Milk, W 00l and Cotton.
Dye House on soutti-wesi corner ot Bridge and
Oglethorpe .(reels, (inlns left at the office ot the
Southern Express will mod with prompt attention. —
Parlies from lhe country can send any uiticle by Ex
press. Address
tOIGIIT & Hll.L
Nov 19 3m,
LAW AND COLLECTION OFFICE.
JUT. T. fSLTJGKKJfia,
Attorney at Law aud Notary,
RICHMOND, VA.
Claims ot every description against the Confederate..
States settled with accuracy and dispatch. Legal
business will receive prompt attention. aug!3 ly
A VALUABLE BOOK
OF HISTOH.Y.
TELEGRAPHIC REPORTS
QF TUB PRESS ASSOCIATION,
IN MONTHLY PARTS, and
CONVENIENT FOR BINDING.
VOLUME I—AUGUST—DECEMBER, 1863.
PRICE FIVE DOLLARS—
VOR SUBSCRIBERS ONLY.
ADDRESS
J. 8. THRASHER,
SSSBBIMTBNDBNT PM.BSB ASSOCIATION,
"a 8 if ATLANTA, GA
LOOK DOT BOYS I
Here’s Another Chance !
WE have received authority to raise a Com
pany tor Major T. B. Howard's Batuiioii nt
Non-Conscripts to be stationed at
COLUMBUS, GA.
FOR. THE WAR
We invite all young men between the ages of 15
and 18 to Join us. We shall have comlortable quar
ters and will receive the same pay, clothing, , that
the leguf.r Confcderale troops receive. Tne duiy is
light and pleasant
Al. wishing to j tin us will repott to Acee & Col-
Uei’s Ding Store, < r in MaJ T. H. Howard, or to
Camp Humphrey’s, near Columbus. For limber In
formation apply to
J. B COLLIER, Capt.
JOHN si. A( F.E, Ist Lieut
s<l
decttl - itSm 1.. UOZIBR, B. VI
Planters Look Here!
LARGE quantity ol HOG BRISTLES wanted tor
wh tu tb; highest n.arki t price will he raid, hy
m.baiuhnger,
Opposite baninger A Morton’« Old lotatid
Be. 31 lm*
Eetray Notice.
DIOKENH McCOV, ol the 77M District O. M.
tiaiisini s to me the following cent vale of and
Betray Volte of <»x it: t ne a red and white color,
and the other a while !u and brindle color; tiiatkt tl with
a smooth crop amt undeibii in both yeais. About
four year • old. Apprui* e*t t>y A. B. Bov.: in ai dJo
sepb Lawson llirl-hs, it <t holders of slid county an
disliicl to be woillt four hundred dolllaia,
A true eitiact In.m the (stray book, this the 2*tl»
ot December, 1 Still. A. 1* Jt'NEe',
Jan4—ivliOd Clerk, 1 C.
€*• S. TJai siial Sale,
WILL be sold on 'he lirst Tuesday in February
next, between tiie usual hours of sale, befit,e
the Court House in Miucogee county, a true lour
wheel cairi tge. levied n ■.« satisfy t wcity-sir ti tss
vs Bealltf-Murphy,one’ii la vs A A Beall and one
a fa vs B A Murphy, g-.ruishees in favor of the Con
fedeiate States of am ica for interest Jue on debt
to allien enemies to the 3dth August, 1862.
PHILIP A CLAYTON,
_ C. t*. Marshal,
Columbus, ?3ih Dec. 1863. td
6Koß6lA— Marlon t ounty
RULE NlSl—*\ hereas, M- Butt and William M
But, Administrator s upon the e fteot R.dridge
C. Butt, des’d, having applied lot I. tiers ot Disiuts
•ion from said Administration.—Tin se arc therefoie
to cite and admonish ail and singular the kindred and
credi.ors of said deceased to show cause, if any they
have, why »aid applicant should not he dismissed
Bom said AdtninistirtUon.
Given under iu> hand and official signature. Ben
tember 2d. 1863, MALO'J.v; HAIR,
sept 7, uifitu. Ordinary.
OEORBU-Harton County:
WHEREAS, Jore, h Belk having t-pp+ied for let
tersef Adiuinstraiion upon the estate of Xacha,
rish Belk, deceased,
These are thereh re to cite and admonish all and
singular the kindred and creditors of said deceased,
wbe and appear at my office within the time pre
by law, to stow iau e if any ihey have why
•am applicant, rn the find Monday in January next.
,v f£Jf® u « rn *y and official riguature, Nov
MALCoM HaIR,
«ov»r4o. Ordinary.
♦
Cduwtte IWly §tme&
PUBLIC SALE
OP
IMPORTED GOODS
BY JAMES D. TAYLOR.
On Wednesday, Jan- 20th.
Commencing at o o’clock, win be sold with
out reserve, in my store, corner of Broad an
Campbell streets, Augusta, Ga., a splendid assortment
of, Goods of late importations from Nassau and Ha
vana, to-wit:
PRY-GOODS
45 cases 31% Collie Prints
10 cases 83i Collie Punts
30 cases bleached Shining
5 cases Mebair Challies
3 cases Black A pacca
5 cases Mohair Lustre
* bales Scarl. t»Flannel
1 case Irish Linen
1 case Slate Colored Linen
I case Blay Linen
1 Orleans Stripes
1 Mozambique
9 cases Colored Del.nine—plain, all wool
1 case Blue Union Cassimere
i case Black Rombazine —Super
i care Black Henrietta 6-1
1 case White Jackonet
1 case White Plaid Muslin
1 case Ruppr 6-4 Csßaimete
SibO dozen Linen Tape and Bobbin
2000 dozen Twilled Tape—Black j and White
I case Linen Sbetling—Super
1 case Milk Pocket Hankerchiefs
a baits Chocolate ami Orange it tikis
350 dozen Linen Cambric 5-8 Handkerchief^
320 dozen Linen Fronts and Collars to match
2 bales Crimean Shirts
1 case Fancy Regimes*
1 bale Super Black and Colored Cloths
3 cases Fancy Cottonades
25 Business Coats
S3 pair Blue Pants
1 bale Linen Duck
1 case Black Alpaccas, super fibre
1 case Black Alpaccas, fine
Bales ot Brown Shirting
Hi dozen Linen Cambrio Handkerchiefs.
ALSO,
30 cases Shoes gents, women, youths and misses
8 cases Wool and „Felt Hats
SCO M Percussion Caps
109 kegs BiCaib Soda,
50 boxes Extract Logwood
1 eng; Pipes
50 cases Salad Oil
. 76 eases Brandy, Durand 4Co
35 bag* Coffee
1C bales Gunny Bagging
3 cases Cut Tacks
lease Pocket Memorandum Books
I case Needles, Hair Pins, Ac.
'i'l tas-a Champagne
95 rhe-ts super Green _Tea
8 barrels BiCaib Soda
11 cases Soap, 3 barrela Soap
20 coils Manilla Rope
600 pounds Gunpowder
ALSO
1 cask 350 dozen .assorted! Hus
1 cask 75 do?en assorted Mill Fiiesj
1 cask 60 dozen ISinchflat bastard Files
1 cask 40 dozen 14 inch bastard Files
1 c»sk 30 dozen 16 inch bastard Files
i cask 55 dozen assorted Round and Square
I cask 50 dozen assorted & round bastard
i cask 30 dozen Horse Shoe Rasps
3c„ses 130 dozen English Taper Flies
3 casks 800 gross Wood .Screws assorted Land
3 inch
3 casks 15 dozen Cast Sttel Hoes
1 eask 100 sens Knives and Forks
1 case 80 dozen English ’Scissqrs
10 cases brown and bleached Shoe Thread
3 cases Cross Cut Saws [|24jj
I ca.-e 6 dozen English Powder Flasks
500 Grain Hags
8 rolls Wire Cloth for R : ce Mills
8 bales 4,0 pound. Linen Cartridge
1 case twelve dozen Chamois Skins
k
AND
Sundry Casks and Cases Assorted Hardware
('auditions—Cash on delivery.
January B—deot Id
Shipping Notice.
MUSCOGEE RAIL Load, 1
SDI'KRtMTF.NoKNT’S OFFICE, >
Columbus, Dec. 53d, 'ha. J
Owing u the want i.t sufficient transportation for
Hore.i umeni freight, private f eight will not be received
at title depot until further notice'.
|VV L CLARK,
Dec 33 it Supt.
Wanted.
MUSCOGEE RAH. ROAD, i
Superintendent's Office >
Columbus. Dec. Sid ‘63. |
\I T A NT6I) to hire for the ensuing year (1864)
» V twenty live nble bodied Negroes to work on the
Muscogee Railroad. Apply to
W. L. CLARK, Suot.
or A. B. BOtsTICK.
Dec. S3 .1 in
HEADQUARTERS 1
SECOND BISTRICT GA. STATE GUaRD, >
Savannah, December SO. 186 k. )
General Orders, No. 6.
J. Offict is commuui'ing Regu.:ciits and Battalions
ri in prised in the Second District, Chu-gia State
Guard, will forthwith rendezvous Uie.ir resjietuvesnm
m.tiids at points most convenient for rsHroad trans
portation to this point.
11. Utey will report to these Headquarters Urn
times and places of rendezvous and the number Os
men for whom they require transponatiou.
111. The horses belonging to cavalry organiz lions
will be left in their pre-ent localities until further
orders.
By command of
Brig. Gen. H. R. JaCKSON,
Louid’g Second District G. S. G.
U. Jackson, Cept. and A. A. G.
MUSCOGEE SHERIFF SALE.
WILL be sold before the Court House door in the
city of Coiambus in saidcjuniy of Muscogee
on the first Tuesday in February next,; etween the
legal hours of sale the following p ooertv, to-wit:
Fi:ty (Share of the Capital Stock of the Florida
Home Insurance Company and an interest of two
thirtieihe in ti e Steamer Marianna, levied on as tne
prone, ty of Chsiles Frau. Also twenty-five Shares
of ;he Capital Stork oi the Georgia Home Insurance
Company, and a negro woman ilave named Polly of
a daikcomp exion, about twenty-five yeais of age.
raid 95 Shares and said in gro levied on as the prop
erty if L>3nitil K Dodge. Tie while of the above
properiy levied on to satiety' a fi fa issued irour ihe
Couit of MttscoSee County, in tavor ot At
kins St Dunham vs Pratt (f- McKenzie
JOHN LIGON,
Ska, iff.
Columbus, Ga., January sih, 1384. td
Columbus, Georgia, G. HL. Thursday January 21, 1864
AUCTION SALES.
PEREMPTORY
Cargo Sale orf'
DIRECT IMPORTATION BY
OATAtroaXTB.
BY WILKES MORRIS, AusUenca
ON TUESDAY, JANUARY 24TH, 1864,
Commencing at 9 o’clock, A. M ., I wiU sell at my
Sales Booms, No. 2, Granite Row, Wiknißfton, If.
0., by catalogue, the cargoes of the Steamships;
PET, LUCY, AND WILD DAYRBLL,
With large consignments from other vessels, vta;
DRY GOODS.
68 bales Dark and Fancy Prints, Bchawte’s and
Hoyle's
3.1 bales Black and .White do
2o bales and cases Bleached Shirting
14 cases Black Alpaccas
6 cates Super French Black Broad Cloth.
5 b ilea Extra Heavy Wool Coatings
10cases Cassimeres
A rases Fancy Mohairs
fi hales Welsh Flannels
4 bales Fancy Wove Flannels
1 bale Scarlet Flannel
4 bales Blue Satinets
3 bales Mixed Seal Skins
3 bales Fancy Tweeds
4 bales Bed Tick
8 cases French Merino
3 cases French Casstmere
8 cases LC Shifts
1 ease Steel Doe Cloth
1 case Pilot Cloth
3 cases Heavy Blue Army Cloth
3 cases Super Blue §{b«a C loath
I *?SS Waterproof Tweeds.
1 case Velvet Piis
3 cases Lindseys
1 case Mottled Alpacca
lease Grey DeLaines
3 cases Figured DeLaines
1 case Plaid Knickerbocker
2cases Fancy Flannel Shirts
8 cases Merino Shirts
1 case Merino Drawers
4 case* Merino
1 case Colored Handkerchiefs
1 case Paper Cambrics
3 cases Spool Cotton
8 cases Bone Buttons
1 case Military Buttons
4 cases Pins, Kirby’s
1 case Hair Pina
1 case Stay Binding
J linen Shirt IVtllq y|
1 rase Long Shawls
3 1 ages Gloves and Mitts
1 case Hoop Skirts
1 ca3B Assorted Ribbons
BOOTS AND SHOES,
54 cases Gent’s and Ladles’ Shoes
23 cases Army Bluchers
• cases s'hoe Thread
7ba.es Sole Lee tber
8 cases French Waned Calf Skins
STATIONARY.
25 cates Cap. Letter and Note Paper
12 cases Pens, Holders and Pencil*
8 eases Envelopes, white and buff
3 o&scs Playing Cards
80 bundles Paste Boards
CARDING, &c.
4 cates Card Clothing
17 cases Cotton Cards, No. 10
HATS AND CAPS.
20 cases Gents’ Caps
8 . a?es FiUi.cb Ft it Hats
GROCERIES.
44 brls Crushed Sugar
60 bugs Jam Coffee
10 half Chests Young Hyson Tea
SO cases Vinegar
90 cases Pickles
SO cases Sal id Oil
30 cues Brown Soap
1(>0 cases Wh.ta Soap
SO cases Belmont Sperm Candles
Sti bcrreU Mackerel
18 bßTreis Salmon
LIQUORS,
0 quarter casks Cognac Brandy, a superior article
fN) casks Bourbon Wbiske.y
10 hell pipes Bourbon Whiskey
8 pipes Holland Gin
8 casks Old Tom Gin
903 cases Geneva Gin
133 cases Old Malt Whiskey
65 cases Bourbon Whiskey
16 cases ScheLlaru Schnapps
JO cates Champagne
18 cases Pale Ale
3J5 cases Cognac. Brandy, Dupufit and other fe
vugite brands
SALT.
306 sacks Liverpool 6 A Salt
166 sicks Turk's Island Sait
9 crates Eor'hern Ware
95 cases Glass Ware, Tambitus, Whw Glasses
and Decanters
HARDWARE <s•o.
10tons, 400 bundles, fine Nail Rod Icon
80 boxes Terne Plates
44 kegs cut Nalls
35*0 lbs Hollow Ware
4 cases Knives and Forks
9 i ases Scissors and Razors
1 case Files, Hammers, Hatchets and Gimlets
116 boxes Window Glass
10 rases P r r. Caps
BAGGING AND ROPE.
95 bales Gunny Bagging
30 coils Bale Rope
DRUGS.
390 kegs Bi Cab Soda
96 casks Soda Crystals
66 casks Epsom Saits
35 barrels Lu Alum
8 kegs Pow’d Cream T*n«r
8 cases lodide Potass
8 cans Quinine
40 b irreis Eng leh Goperss
K’O boxes Extract Logwood
5 Casks Refined Camphor
1 tierce Cerat Re sen a
1 case Citric Acid
I case Acid Tart j ; ;■:[* ,
l(tierce Pulv A esc a
3 casks Fior Sulphur
10 drums Balsam Copaiba
30 casks Alcohol
II Funaheons Alcohol
13 casks Lin?ep<l Oil
70 drams Lin-red Oil
10 case? Tfcuniu Acid
I case India Rhubarb
1 keg Chior Potash
2 kegs Salts Tartar
14 cases Balsam Copaiba
2 cases Pow’d Cantharides
1 keg Gum Acacia Zinc
6 cases Mustard
3 carboys Sulph Acid
8 carboys Acetic Acid
1 case Pow’d Ipecac
1 case Pulv Rhei Turkey
3 cases Bi Caib Fotah
9 cases Pow’d Jiltp* ‘
4 cases India Rhubarb
8 cares Cas tor Oil
10 drums Olive Oil
15 cases Calomel, Pii Hydiatj, and lodijejPofass
4 cases Chloform,
Jan 14 tds,
I
tST Persons attending this rale, with a vlnw of
purchasing are hereby notified ih.it no Drafts or ac
ceptances wiil be received in payment of bills. Ouly
money or Bank paper will be received.
EVENING EDITION.
RECEIPTS,
The reception of the when ur detect by
mail, will be 9HT receip * sot the money ; especial
ly to thane subscriber» for a less time than £
year.
When subscribers receive the paper with this
paragraph ztsrksd, they vnU understand Has in
forming them that their sibviC7Z~'r~»- 1 e abeut re
expire, and that the paper will etnamly be flop
ped unless they make a •emutanee
Accident.—One of our carriers had his eyes
quite seriously inqured yesterday by an 'acci
dental explosion ol gun«powder, in consequence
of whieh some of our city subscribers fabed to
receive their paper this morning. They wiU
please send to the office for it.
®h* Income Tax Law of the Last Geor
gia Legislature,
Section 1. The General assembly of Georgia do
enaet, That all persons and oouies corporate! m ;his
State, all persons mak.ng income by purchase or a a e
of any properly real ur personaly ail keepers vs nous is,
inus and livery Stables, Express CDinpames Itailroad
“ at ., elemyl charter horn t «xh
tion, InsUFdnce Go;npaui;s, ilroktrs, Auctioneers ; ail
persons engaged n the manuf.ciure ot Sa.t, ail per
sonseugtifced iu ihs na.e ot gjods, Waren and Mer
chandise, Groceiies and Provisions; all pers ns and
bodies corporate engaged in the ii.anufa-uuie end
sale of cotton and woo.cn goons, in it.e ta.injug and
sale oflearher. and in the manuf.tc ure End sale of
any article made thereof, and all persons engaged in
the distillation or sale of alcohol or spiritons bq-iurs
from grain of any kind, or from any other artic e hen
they i. ake a teiurn of t.ieir taxable propeny snail
ii.ake a return under oat of me net income orprofits
which he.&h' or they may ie>p -ci vely n
he sale or manuiactuic and sAe of.tny of ihelHitules
above euumeruten, and In the e.onouciing of any of
the business atore aid, from ifie li-t day ot ftps it (663,
to the ist ti ay of Ap.nl 1864 over and above 8 per
#tll. on the capital employed in his bustnem.
The second section provides tdar, in all cu es,
when the net income and profits over and above
eight per cent, on the capital stock, on ten
thousand dollars and less, the tax shali be five
dollars on every one hundred, and increases 2£
per cent, on a sliding scale until the umount of
income reaches SIOO 000, when the tax is twenty-,
five dollars on every one hundred dollars.
The tnird, fourth and filth sections provide,
that if aoy person or corporation “fails or retu
ses” to make a return, the Tax Receiver shall
prosecute, on oonviotion they shall ba oon
fined in the Penitentiary from one to five ..ears;
and if any officer or officers of any corporation
“/ail or refuse” to make “ proper” returns and
change tho profits in the extension oi stuck, or
otherwise, they shali oa conviction be confined
in the Penitentiary trota two o zix years.
This is the substance of the law, which was
finally decided upon by a conference committee
from both Houses at a late hour on the last; ntgut
of the session, and hurriedly agreed toby the
General Assembly; and, as it is of general »n
--terest, a briei history of prior proceedings jun the
bills that gave rise to this Saw, may not be unin
teresting.
The original bill was introduced hy rhe joint
Finance Committee frotr both H use.*, add ,Ud
not vary materially from the law as above reci
ted, except that it did not allow eight pof cent,
on capital to be exemp’ed from taxation. This
original bill was amended in the lower House,
exempting $3,000 of income from tax, and adopt
ing a eliding scale after this exemption, faxing
the first SIO,OOO five dollars on the omj> hundred
dollars, and increased five dollars on bvery one
hundred dollars of every SIO,OOO, until tjte in
come reached SIOO,OOO or over, on which a iax
of fifty dollars on every one hundred dollars was
laid, or just half a person or corporation mad:-, j
without allowing any ot tho eight per cent, on
capital exempted.
This amendment was long and ably arguod,
nnd would have doabtless passed, had not a pictn.
ber from this county (Muscogee) defeatei it by
asubstiluie, which be earnestly urged upon the
House and passed.
This substitute was based on the hypothesis,
that every person is entitled to a “living” befon
his income is taxed, aud alter that, benefit- : nd
burdens should be distributed equal, as “eq tally
is justice.”
It exempted $3,000 of income tax,, as that
amount, in these times, would not more than sup
port a man and his tamily. It exempted ten
percent on a mao's capital invested in rucking
bis income, because the Legislature bad already
placed it in the power of the Governor, to tax
one per cent on capital under the general tax
law, if the necessities of the State it,
and one per eent on capital is fully equal to ten
per cent on income, and if fen ppr cent on eapi- 1
tal out of iLOoino was not extuipteu, thoro wjuiJ !
be a double tax to that amount, Again, fiy ev- j
coupling ten per cent on capital, to be taken out 1
of income, and then taxing the remaining income-, ‘
it would exempt tee whole farming in<«.te»t ot ,
the State irom paying any income tux, as no j
farmer, after paying his tithes, makes ten per j
cent on his capital. It would also exempt a
proportion, if not all legitimate tuerchanfs and
dealers, as distinguished from speculators and i
extortioners, who hoard commodities to enhance
prieag, a* few of this first class make more than
ten per cent on capital, after paying Confederate
taxes and expenses, and are among the most
useful persons in a oommuuity, facilitating the
transmission of commodities from the producer
to the consumer, and exchanging the excess in
one section, for the excess of another commo
dity in other sections.
This subshtue further provided, that after ex«
exerop iou3 above stated, that all income over,
ahonid be taxed per cent. This blank was
filled, n motion, by the m* tuber from Taylor,
Capt. Wallace, wiih ten per cent, whioh rejected
as the rabstirate proposed, the sliding scale,and
taxed all amounts the same per cent. And why
should this not be so ? If a corporation, having
one hundred members, make SIOO,OOO, why tax
hat corporation $50,000 ? They can then only
declare a dividend of SSOO to each, if all have
equal shares, and you make each one pay $509
on the SI,OOO he has made, by this sliding scale;
wlen, it a single individual had made the SI,OOO
the tax would ba SSO. Many of these members
of corporations may be in the army, too, and the
stock they owr> in thorn —all they possess. This
wild b in! after corporations is unjust, and often
defeats the objects designed, not only by com
milting a gross injustice upon many stockhold
ers, who hove done most and cade least of any
porsoD in the war, bnt by raising prices on that
class of person-:, who hav i such little property
that tho general system of taxation, however
high, would nv.t reach them.
Again, the substitute, after exemptions stated,
provided that every person, corporation and co»
partnership, being and trading in th:s State and
making income, should pay ten per cent, on such
income. The original bill, (ami that seo'ion was
retained in the law as first above recited,) provi
ded “That ail persons and bodies corpora o in
this State,” and then defined particularly, what
classes of persons were meant, and left out nu
merous classes of persons who were to pay no
income tax.
By examining that section above, it will be
seen that lawyers, physicians, surgeons, dentists,
bowling alleys, billiard rooms, juirfl--; 6x
hibitorg ni citing houses, pawn brokers,
photographers aud a number of other classes of
persons, including miners, and, perhaps, commis-.
sura merchants and commercial brokers are not
embraced and pay no income tax.
The substitu- o equalized everybody—equalized
taxon all amounts, and made everybody, who
made over a certain amount of income, pay tax
at tho same rate per cent. And, again., tho
Inal bill imposed an excessive penalty ('ct ;-
in the law) for "failing or rqfmi.-g" m&k.?
returns of this lax. Its operauon was retroac
tive, and many persons not h iving been notified
of even its probable passage, kept no accurate
account ot t heir income from Ist of April, 186S.
It required an impossibility in some instances,
oust then put i he person in the penitentiary, if he
‘’failed or r-outed” to comply. 3uoh a law is
no reasonable, and makes the penalty of no es»
feci.
The substitute guarded this in a most simple
form, and provided tor the efficient execution of
the law. This tubjtitufe passed the House, and
though it din not pass the Seuate entire, the
parts of it they adopted certainly much improved
the amendment and original bill. Instead of ten
per cent., they exempted eight per cent, on cap
ital and compromised tho maximum rate per cant
■of the original bill, which was SSO on every SIOO
whoa the amount was $100,000,-and msde it $26
on every SIOO, and then ad >pced the balance of
tha origmal bill in lieu of the substitute wh ch
passed die House.
From Mississippi- from Enterprise,
Miss , s ates that Gen, Folk lately addressed the
troops J.nd made an earnest appcoi to all citizens
to forget eels, and repair to the field and asnst
in the defence of tht-ir country. The troops are
comfortably quartered, havt good rations, and
arc very welt clothed.
Toe negroes and whites about Natchez seem
to have a perlt-ct horror for the Confederate cav
aiyy lurking abou the neighborhood. A letter
:roin be/nr.d our lines intor ng os that when our
cavalry made a dash on Merrill's place recently,
.he neg oes and white troops in Natchez beoame
so alar: ed that they rushed on board a tran
sport a ; ihe wharf, and came very near sinking
ibe boa; beiore guards coulu be get to keep them
off.
:?ROM MIDDLE TENNESSEE.
The tiouio Courier, of Jan. lfich, gathers the
folofti g intelligence from a gentleman just
from L ncoin county, Term.
Tne Fedcrals are commuting many (lepreda
lions ir Middle Tennessee, but y«t generally
lea-o e/ety family a full supply of provisions for
their ov,n subsistence.
The Federal Generel-i sra somewhat worried
in regai-d to their troops whosa time of service
is about to expire. It is thought that not mere
than lil y to the regiment will re-enlist. They
say they are heartily s;ek of the war, and are
tie- -no a*-, j t i go home ana quit the service.
Ton o negro are garrisoning Shel»
byvlile, Term.
Too p’oplo of Middle Tennessee are very
hopetu.-, and look te Furrest as their liberator.
He got between 3,000 ami 4,000 recruits on tie
recent trip lo West Tennessee. Thousands
would join him if ho could but get into that sec
tion
numbers of men in Middle Tennessee
under' reals of confiscation and exile have been
O.rced to take the bated oalh of allegiance to the
L ocum government, yet at heart they are true
to ibe cjouih.and will roaot whenever an oppor
tunity is afforded.
Sherman, with some 16,00$ or 20,000 men,
thought to be moving from Stevenson to Hunts
ville, was at Paint Rock Bridge last week. The
supposed object is to scatter the Yankee army foi
the purpose of obtaining subsistence.
All the Yankee cavalry that had been at
Hantsviiie Northwest, towards Pulas
ki and Columbia.
The War News —There were several
different reports in circulation in the city
yesterday with reference to movements in
the army, Passengers by the Central train
say that it was rumored yesterday atGor
donsviile that Moeby had made an uusue~
j eessfni attack upon the garrison of the ene
my at Harper's We think this re
port quite unlikely, as it i< hardly probable
that any cavalry force would attempt to as
sault a point so difficult of access. In s.j
dilion, the Federal throe at Harper’s Fe»r\
and ia the neighborhood is much larger
than the command of Major diosby. oedg
w ick’s corps of fbt; Yankee army ‘ was at
Charlestown a Jew (lays ago, which is but
eight miles distant.
We have another report brought by the
Fredericksburg train, that the enemy in
considerable force have appeared in West
moreland county, it is not believed, how.
ever, that iheir appearance there means
anything more than a thieving expedition,
for the purpose of stripping ihe county ol
i?S mppiios ot lood and torage.
[Richmond Di*p»tcb, 15th.
For Three Months, 18
TELEGRAPHIC.
REPORTS OF THB PRESS ASSOCIATION
£ \ ‘trod according to ac t of Congress m tht fear 1063 ip
J S Thrasher in tht dork's office of the Dxetrm
Omrt of the Confecterats States for the Northern Dutnea
of Georgia
—:— rzxsu : —z ■. Mfiin;
Charlestos, Jaß. 10.
Bombardment gradually falling off, only 129
•hots fired from ball-past fire Monday after*
nooa to half-past fire this erasing.
Avery high wind has prerailed all day. Only
thr* e Monitors seen outside.
Enemy still busy on Gregg and hauling am
munition.
When this war will end—when the South
subdues the North—or the North subdue*
the South. Which is the most probable f
[Marietta Advocate.
Either we greatly misapprehend the
meaning and intention of the above quoted
paragraph from our city cotemporary, or it
embodies a covert intimation which the
author would not like to put into plain
and intelligible) language. No oneiscraxy
enough to believe that the South can sub
due the North. We aro making no suoh
effort, and have no such design, but are
merely defending our firesides and our
rights, and attempting to work out our in
dependence. The North on the contrary
are endeavoring to subdue us. It is em
ploying its mighty resources, immense
wealth, and its swarming population, tor
this very purpose. We nave no fears that
they will succeed, but the interrogatory of
the A ivocate implies, at least, that it has
doubts ot the i?sue ot the struggle. Its
knees are entirely roo weak, and it clearly
lacks bacii hone. It has reached the alarm*
ing conclusion that either th North or tbe
South must be subdued before the strug
gle can end, and that the South, Detng the
weaker party, must necessarily succumb.
We put it to ihe Advocate whether it is
not noth impolitic and unpatriotic to give
publicity to such opinions even though
they aro houestly entertained. They can
be of no possibis service, and by producing
despondency and doubt may he productive
Cl luuime mischief to our cause.
But the proposition that the war cannot
end until one party or the oiher is subdued,
rests up an exceedingly sardy foundation.
The Noith mav oe compelled to abandon its
warfare from pecuniar, and physical ex
hau-rion, m con** q enu« or divisions
among ihrtnselves iii-tury b> no means
frustains the idea that wai.> oetvv t*u nations
necessarily result in the su j i^a.ionof one
IOJ tile Oiher, beiure peace is attained. The
:-:'n Colonies revolted irora Great
li . >i * hen there wax gr , - disparity
er .strong than there is L*t ? veen nj and tue
North. I’ney sustained themselves through
eight long years of warfare, and established
their independence. The Spanish Ameri
can Colonies revolted and accomplished the
same result. History teems with such ex
amples, and with but few ot subjugated
nations. No such nation as this ever was
subdued since God first said “let there be
light.’* All we ask is to be let alone.
Does the Advocate imagine that if the
North would withdraw its armies, that we
would have any desire to coutinue the war
until their suojugdtion was accomplished?
If nor, then tun proposition falls to the
ground. There may be a multitude of rea*
sous why the North will see proper to
consent to a po-ce, none of which would
involve gur submission. Gloomy as tbe
p opped ior it now lo *kß, foreign nations
may possibly interfere and ‘‘command the
peace.” Again is the Advocate’* proposi
tion overthrown, for la ihat event, neither
would he Huodued. A revolution in mo
North might possibly occur, which would
at once compel me abandonment of hostili
ties against us. But it is useless to indulge
mco/j ctures, or to speculate upon proL
able Contingencies. We nave said enough
to show the absurdity aud weakness of the
p ragrapn quoted —its *u.propriety mfist be
ai»paiem w imnit arg m-ut —[Marietta
Iv oe .
We commend the above sensible views
of the R.bel to such other of our cotempo
raries, besides the Advocate who are con
tinually harping upon the idea that this war
must end in the subjugation of one or the
other contestants, or in a peace brought
about by the intervention of the States.
By ELLIS, LIVINGSTON C o
l 7HURSDAY, Stst Jan., at 11 o’clock w« will
Vs sell in l-oritof our arore, *
3 Fine Brussels Crpeifl,
8 t*b s Florida .Syrup,
J ft boxes Tobacco,
4 bb a Sug .r.
SO aarl»B *alt,
ftc-ses *jn .k ng 'P.bacco,
2 Double Carriages and Haruess.
» Double Wag jus and liarncßi,
2 finale Wagons,
2 B ggies,
2 <js English Lcter Pap^r.
Envelop;?, Kniv sand Forks,
ixpooas Dinner Plates,
Pitciitrs
ALSO,
A Fine Lot J- welry
Jan 20 tds #7 50
HEADQUARTER- post, i
Columbus. 0,., Jan, l»th, 18«4. J
GENERAL N. 4.
Un it further or-ers Cipt. Jno. S. Smith, P. A. C.
S., ,8 announced as Acting ArS.B,an : Inspector Gen
eral at th s Post.
Ilewili be obeyed and respected accui din/'y.
By order ol e 1
COL ROBERTBON,
das Wood, A. A. G Commanding.
jan 21 tl
notice
headquarters post, »
Co’umbus, Gd , Jinuiry llth iso! t
[GENERAL ORDERS, No. S.J
a # e 4 „ m
I. Capt. Chas Wood. A. A G, having renewed for
duty in t ursuan eof orders ton Headquarters De
partment- 0, Ga. und Fla , l a >nn o u?c and as Asl
s stant Adjutant G. new of th post, and in future ail
onlem c mm iru atious dir-cted'O these headqua*-
ers wi 1 be addressed to h;rn. H
11. Command!. g >fficer< of Oompan e* or oihec
mi!it*ry o g-tm* tior s ai thi- Post wia ■ out and
orwar iio inese e i qnar n ■’s -non ■- p actn-ahi*
com te ret >ra? o! ll mem ers of t'teir ora-nand
mesent anh ab em log me with oaten o; :he cow
nns? o ed winters, ai dk- ,t m i.ts of ,h H tiins when
, R,J ;f ‘ ? ; ir »o.it* b. whi,.|» „uca organization were
J mositrea into the t-eivice.
IT Officers of me Mass Departments on detv at
rhiri'est lit repun at these lb a-qai.i«- 8 in person.
. J. W. hORUftTsoN,
jan l’: if Coi. Comd'g Post.
320 or 840 Acres of Land for Sale-
I offer for sala the t act known as the Mercer nlaee,
about mile- from stati m No. 5, o( be Mobile
Girard R ”il It c.»nt ins 32b acres. 183 of which
hin cultitat'oti. the balance timberril I»n«J. There
ate cabins f r about 3.1 negroes, gm nouse, stables,
4 c., two w 6 1= of good wu-r and a la-ge qu tntity of
.igb| wood convent-nt to ibe R. R The other half
of the secii ui all heavily limbered will b i sold If de
sired by too purch «> r. Apply to Gn-enw. od &
Gray, tb'iuiiibtH. Ga , for terms Mr* Mercer on the
place willsh >vv 1 to anyone wshng iflgee it
, „ , .. D. C. FR££'iAN, iu
i3an Copy, jan II