Newspaper Page Text
By Rose Ac Burr.
RAILROAD GUIDE.
MACON AND WESTERN.
J WHITE, President.
E. fl. WALKER, SCP'T.
" 7 80 A. m.
M x-0n ...... ZTZ.. 1 S7 P. m.
’r v. v At»* nt * 655A. m.
. %: ■*»-* 1 35 F. m.
i * a - Mac-on
muht train.
, - M n " 406 A.M.
’■ ‘ Mac-oil - 330 A - M
CENTRAL RAILROAD.
w m WADLEY. President.
~ w. BCATTEKOOOD, Ass’T. SUP’T.
~. _ „. 7 A. m.
. .*: lAlonioa - ll 45 p‘ m
s 45 p: m :
MACON AND BRUNSWICK.
, ,p<iK. HAZEI.HCRST, President.
;;;,,h-.ka. dure, supt.
ua ' \ ' junction aoOP.m.
SOUTH-WESTERN.
\VM. HOLT, President.
VI KOI L POWERS, SUP'T.
~ .7 23 A. ra.
V 'iauls 6 l 8 P. m.
::~ZZ 5 10A.ni.
ALBANY BRANCH.
1 . .-mi'lo ille 434 P.ni.
* - ! • *'•> - 730A. m.
' ‘ "cTlie - 909 A. in.
v , <■> at aim Ult me...•
MUSCOGEE.
~HN- MUStTaN, Presidbnt.
CLARKE. SCP’T
- ■!•»' •>»■■■■ 4 24 p. m
■ I: m:
u •- * 410 P. m.
A mv.-»s*i Macon
GEORGIA RAILROAD.
1 p KINO. President.
E. W. p t.
. \ - rt 50 P 111
1 - - «I:
' \«i ‘ 7 4*l p m
‘ A UII NIGHT TRAIN.
; 41 a! m!
' r "‘*l 730 p.m.
- .
ATHENS BRANCH.
- I'nHii Point £ 45 P. m.
8 A. m.
\ ... iTmm Point U4SA. m.
WASHINGTON BRANCH.
1 ~
::::::::::::::::: 2 Sp: £:
. , 4 37 P. m.
u -I i UN A ATLANTIC RAILROAD.
11l iKi .IIT BAUGH, SUPERINTENDENT.
, a, Atlanta ~ -J »? P-“»•
a 1 . iltaiiooßtt 5 35 a. m.
i . atm 10 p. ni.
it Atlanta 4 40 a.m.
ATL\NTA & WEST POINT R. R.
GEORGEG. HULL, SUP’T.
. , ntfl . 600 A.M.
a Wt-1 Point 12 04 p. m.
. w.*«i Point ' A - M
v at Atlanta I 03 P. M.
M- »NrOOMERY & WEST POINT R. U.
DANIEL H. CRAM, SUP’T.
' u. West Point.....* - 1 15P.M.
v ■ at i'< ilumbus 4-2 M
\ ■ ..■ ,a Montgomery 9 !•> P. M.
\1« mi t joinery m.
t .luitibuH -6 A. M.
\ .. *i West Point 00 M.
ta! H. rCKFIN, J- hertz.
TURPIN & HERTZ
n\VF. :u*t reived a full and complete assort
ment oi the latest styles of
Spring and Summer Clothing,
AND
(.TINT’S FURNISHING GOODS.
ALSO,
A beautiful assortment of
chorus,
CASSIMERES,
LINENS, ETC.,
' it- m.ikt* uu to order in the latest and most
T ~',1.. vide. All of which will he sold at
; * *uit tiie times. T. A H.,
in , d-t( Triangular Block, Cherry St.
$300,000. CAPrt ’ Ar -** w * UOO!
Vilh METROPOLITAN COLLAR COMPANY,
NEW YORK.
SUPERIOR LIXEX PAPER COLLARS.
Manufactured by D. M. Smyth's Patent.
H' K manufacture the
Ivtra BYRON COLLAR,
1 >le Extra HYRON COLLAR,
1 nte tBY RON COLLAR,
i.x i Corrugated BY'RON COLLAR,
K.-.v-v Corrugated BY'RON COLLAR,
\ -r Corrugated BY’RON COLLAR, |
. • -h Enameled BY'RON COLLAR,
. OYHROTEOOLLAR, •
* i ..rrugated GARROTE COIiLAR,
. ■ r Corrugated GAItROTE COLLAR,
* rum the best quality of material to be
found In the country,
iim it to l>e the best and cheapest Col*
Works, 185 Washington street,
NEW Y'ORK.
Ladies’ Ice Cream Saloon
AT ISAACS'.
t I It 1> \A* ‘s Informs the Ladies of Macon that
,U to-will furnish Ice cream at their houses or
- parlor in any quantity, at reasonable prices.
i;> winning refreshments of any kind, such
■» .ante. Wines. Ices, etc., can be furnished on
.. it his private residence on Cherry Street,
p >site tlie Planter's House, as he has made
• arrangements for their reception and ac
.xsum. station.
TAKE ICE CREAM AT ISAACS’.
/ INCH AT IS A A CS'.
DINE AT ISAACS’.
TAKE WINE AT ISAACS’.
<’F.T a GOOD CIOAR AT ISAACS'.
' e Lemonade, Soda Water, r etc.,
At ANY and ALL HOURS
at IN A. A OS’.
PORTER. FAIRFAX & CO.,
Commission Merchants,
and dealers in
('A U\ f.p oDUCEand p ßo y/siOKS,
* s vest Maine street,
iO DISVILLE, KY.
fin*d U,,e 7 1 or ?* rs solicited and promptly
■ and shipped at the lowest market
mar!o-3m
Jttucon Httilj) Journal amft Jtteesenger.
SPRING AND SUMMER
IDK/Y Gi-OOIDS.
JOS. ENGEL,
2d St., Ist Door from Boardman’s,
MACON, QA.,
Has just received a large and well select
ed Stock of
SPRING AND SUMMER GOODS,
SUCH AS
CALICOS,
DELAINS, *
GINGHAMS,
HOMESPUNS,
LINENS,
FANCY GOODS, Ac.
As well as a very large Stock of
READY-MADE. CLOTHING,
SUCH AS,
COATS,
TANTS,
VESTS,
HATS.
BOOTS,
SHOES, &c , &c.
Looking Glasses, Jewelry, Fancy Soaps,
etc., etc.
PISTOLS.
A fine Assortment of Colt’s Repeaters,
COUNTRY MERCHANTS
Are invited to examine my stock be
fore purchasing elsewhere. I am deter
mined not to he undersold.
mar2l-tml3
FOB S-A-LDEL
2 Car Loads CORN,
50 Bbls. IRISH POTATOES,
50 do MEAL,
15 Firkins GOSHEN BUTTER.
Just received and for sale by
J. H. ANDERSON & SON
aprl2-tf
$1,500 TO $2,000 PER YEAR.
WANTED EVERYWHERE,
AGENTS, maleand female, to sell the “Improved
Common Sense Family Sexving Machine,”
price *lß.—This Machine will Stitch, Hem, Fell,
Tuck Bind, Braid, Quilt and Embroider. Every
Machine warranted for three years. Circulars
KKEE. Address, or call at 108, Jefferson st, Louis
ville Ky. BLISS & McEATHRON,
warHy-3m Gen. Agents.
QEORGIA STATE DIRECTORY
For 1866 and 1867.
By CAPT. J. C. BRAIN, of SAVANNAH, GA.
This valuable work of reference will be published
on or about the Ist day of June next, Jt will em
brace the exact location of every business and
professional man in the State ot Georgia, as well
as the private residences in all the cities, and will
be the most extensive and complete directory ever
published. No business man should be without it,
and none should tail to advertise in it, as.it is
doubtless a splendid medium' through which to
communicate with substantial classes throughout
the country. . ~ ... ,
In tiie city of New Y’ork alone, the publisher has
nearly five hundred subscribers, and that list is
dailv on the increase. The price ol subscription is
within the reach of every business man, however
liiqited his means. The advertising terms are like
wise reasonable. „ „ m , ,
Canvasser for city residences, Mr. C. M. Todd.
C'apt. Brain and his General Agent, Mr. Orrie
Lea, of Charleston, may be conferred with at the
Planters’ Hotel each day tor the next week. Mr. J.
H. H. Osborne, of Augusta, is the General Travel
ing Agent.
TERMS FOR ADVERTISING.
One Page.
O »e Half Page... "
One Fourth of a Page.......... is
One Business Card, including a copy of Work... 10
Price of the Work - • - °
Address F. O. Box 212, Savannah Oa. apr2s _ tf
GEORGIA HOME INSURANCE CO,
COLUMBUS, G-^A-
Chartered by the State of Ga. 1859
CAPITAL * : = : $350,000.
JAMES F. BOZEMAN,
President.
Twit above Company continues to take risks on
all fnsuralile in the city of Macon and
vicinitv, on the most liberal terms. Losses
promptly adjusted and paid. BoA jjp MA x,
apr!B-lm Ageut *
TtT ■ AMKS
For the Hiring of Freedmen,
AND
Employing Colored Apprenllees,
FOR SALE AT THE
JOURNAL & MESSENGER OFFICE
i“-
TO II PfOPIE IT UK
*■- ' . -*' **. *< ’****’
SOMETHING FOR EVERYBODY.
Ladies' Wearing Apparel in Great Pro
fusion.
PANIC IN DRY GOODS.
J Invite the attention oi buyers to my Stock of
DRY GOODS,
which is the most extensive that will be offered
here this season. Many novelties can be seen, no
where else to be found, and at prices as cheap. If
not
CHEAPER THAN ANYWHERE ELSE.
PANIC! PANIC! ! PANIC! ! !
In ten days I will offer
SHEETINGS AND SHIRTINGS
30 per cent, cheaiier than present prices, as my or
ders have been flded since I left New York, at the
great
“BREAK-DOWN PRICES”
in these Goods.
NO HUMBUG THIS!
Come and see for yourself, at
S, T. COLEMAN’S,
Opposite J. B. Ross <6 Son,
mch2o-tf Cherry St,
THE
Great English Remedy.
THORN’S
COMPOUND EXTRACT OF
COPAIBA AND SARSAPARILLA,
Has acquired the utmost fame In every part of the
world; it lias been examined, approved of and
sanctioned by the faculty of medicine, and re
commended by the most eminent of the profes
sion.
Asa SURE and SPEEDY cure for all diseases ol
the Bladder, Kidneys, and Uninary Organs of both
sexes.
to secure;
The Genuine
Observe the
LABEI,,«-
Burned on I
And covering'
thebottoinof
Each Pot.
/ CHEMIST, \
/ LONDON \
I JOHN A. T ARRANT 1
1 NEW YORK. I
\ . SOLE AOENT J
Y/L. FOR THE NfJ
X£eq s -r>X
NONE OTHER IS GENUINE.
Observe these precautions and address orders to
TARRANT & CO.,
No. 278 Greenwich Street, New York.
ftW. Sold by J. H. ZEILIN & CO.,
mar27-tf Macon, Ga.
ATTENTION BUYER’S.
HUNT & GORDON,
DRUGGISTS, CHERRY 8T„
ARE receiving large additions to their stock of
Drugs, Med cines, Paints, Oils, Brusties and
fancy articles, al reduced prices.
VARNISHES.
A and extra lot of Coach, Copal and Japan.
B RUS HES .
Paint Brushes, Varnish Brushes, and Sash Tools.
Brandy, Whisky and Wine.
We keep a very superior article for medical pur
poses.
PRESCRIPTIONS
Will have our special CARE.
apr!o-tmay2o HUNT & GORDON.
LATE ARRIVAL.
JUST RECEIVED
AND FOR SALE CHEAP,
200 Cocoa Nuts,
1 Bbl. Filberts,
1 do English Walnuts,
4 Cases Fresh Cove Oysters,
10 Drums Figs,
10 Boxes Prunes,
2 Dozen Jars Brandy Peaches,
1 Bbl. Copperas,
At JONES & BURNETT.
apr26-tf
LINSEED OIL.
300 Gallons just received and for sale by
GEO. T. ROGERS & SONS.
Flour! Flour!! Flour!!!
100 Bbls. Falls Ohio Extra Family Flour,
200 “ Mammoth Cave Extra Flour,
200 “ Falls City Superfine Flour,
Which we offer to the trade as low as the
lowest.
GEO. T. ROGERS & SONS.
apr24-tf
Beef Wanted.
T WISH to purchase fat Beef Cattle for
I et. Any one having such for
well to call on me, as I give the BEST PRICES
persons bringing in beef can find alot on 2d street,
next to Harris & Ross’ Warehouse, where they can
remain free of charge till they
marH-W
Macon, Georgia, Sunday- Morning, May 13, 1806.
CABRIAOES
AND
BUGGIES.
MR. W. W. WOODRUFF,
Os Griffin, Ga.,
Has associated with the
TOMLINSON, DEMAREST CO.,
Manufacturers of Fine
CARRIAGES,
620 BROADWAY, N. Y.
Where they are prepred to furuish by
WHOLESALE AND RETAIL,
Any style of a
CARRIAGE, BUGGY, OR
Plantation Wagon.
MR. WOODRUFF’S long experience In the Car
riage Business at
Griffin and Atlanta, Ga.,
WILT, enable us to give better satisfaction In
filling ORDERS lor good substantial Work—such
as the country demands—than any other House,
and at as low prices, as can possibly be furnished
for CASH. We will keep constantly on hand, the
light
CONCORD BUGGIES,
The same as formerly sold by Mr. Woodruff,and
which became so universally popular all through
the South, as being the best Buggies In use.
Address all orders to
TOMLINSON, DEMAREST CO.,
aprl7-tf 620 Broadway, New York.
SOUTHERN BANK NOTES
AND
Southern Securities
*
Bought and Sold on Commission,
BY
LAWRENCE, BROS. & CO.,
Bankers, No. 16, Wall St. New York.
Money received on Deposite from Banks, Bank
ers, Merchants and others.
Orders In Gold, Government and other Securi
ties Executed at the Regular Stock Exchange, by
a member of the Firm.
CONSIGNMENTS OF COTTON SOLICITED.
DEWITT C. LAWRENCE,
CYRUS J. LAWRENCE,
JOHN R. CECIL.
Wm. A. HALSTEAD.
aprl3-3m
THE STAMP
ON EACH POT
Will also bear
.ftk The Name
of the
PROPRIETOR
and the
United States
Agent.
A CARD.
To the Merchants, Manufacturers,
Capitalists and Enterprising Classes
in the United States.
THE undersigned wishes to engage In business.
He is not, however, one of those happy indi
viduals. where salary is no object. He has work
ed “for nothing” during the war, and he does not
propose to work for nothing any more, but. will
work for money. He is a native and graduate of
Europe, has traveled on business in all the United
States, has lived in New Orleans for several years
and has gained there and everywhere In tha South
quite a number of friends. He prefers doing bet
ter, and knows that he can sell goods anywhere
any other man can sell them. ml wants an t
portuuiiy of making his services equal 10 capital.
Any respectable parties wishing to establish a
business in New Orleans, or extend their trade in
the South or Europe, can secure his services by
making it to his interest and he will make it profit
able to them.
Any one wishing to confer with him can ascer
tain who and what he is, etc., by addressing
G. H. S.,
Care of MaJ. T. A. Burke,
Editor of the Evening Mirror, Macon, Ga.
apr29-tf
NEW FIRM.
WALKER & FLINT,
DEALERS IN
China, Queensware, Glassware, Ac.
WHOLESALE AND RETAIL.
Merchants and the public generally upon ex
amining our Stock will always find a full and com
plete assortment of everything in this line on as
favorable terms as can be afforded.
Call at the old stand of ROWLAND A WALKER,
Mulberry st.. Macon, Ga. apr7-6m
Improved Cotton Gins,
MANUFACTURED BY
DANIEL PRATT,
PRATTVILLE, ALA.,
WHO has had nearly forty years experience in
the business. Has lived all the time amongst
Planter’s. Has visited Oin Houses, put Gins in
operation, and thinks he knows as near as most
any other man, what constitutes a good Gin.
Having been appointed Agents for tne above
Cotton Gins, we would request Planters who de
sire to get his make of Gins, to do us a favor by
sending in their orders, so we may know what size
to have made. If they would pursue this course,
they will not fail to procure their Gins in time.—
All orders directed to G. L. Anderson a Cos., Atlan
ta dpo ’A H efc-co., Eatbnion, Go<x; T.
Walker ACo., Hawkinsville, Geo.; DTI. Adams A
Sons, Augusta, Ga., or to eurselves, wiu receive
prompt attention. H a n DE r.soN A SON.
apr6-dAwlm Agents. Macon. Georgia.
AGENTS WANTED.
AGENTS wanted in every County to sell, by sub
scriuton. the Southern History of the War, by
Edward A. Pollard, (editor of the Richmond
Examiner) Southern Generals their Lives and
Camnaignes. Life of Stonewall Jackson; Raids
and Romances of Morgan Also, an interesting
work entitled, Women of the South, distinguished
iD A^p!y at to e APPLEMAX A RYALL, General
Agents, office on Cherry street, between Fourth
and Fifth, Macon, Ga. .
Persons making application by letter will ad
dress Box 122. Post Office. apr24-3w«
D. C. HODGKINS & SON,
M A iKA'^^iN , £!o, , “ porten ‘ < * “ and
PIBB A-IR/IRIS,
FISHING TACKLE
AND SPORTING ARTICLES
of every description. Mulberry St., below Lanier
House, MACON, GA. aprl9-lm
SYRUP! SYRUP!!
1 C BBLS. EXTRA NO. 1 CANE SYRUP, a very
10 fine article. , .
mayl£? IVed GEO. T A SONS.
i* i. LAWTON.
LAWTON & LAWTON,
Grocers and Produce Merchants,
H AVE constantly on hand a full supply of
CORN,
OATS,
PEAS,
GROUND PEAS,
MEAL, (water ground,)
FLOUR,
HAMS.
BACON.
In fact, everything usually kept by
GROCERS,
except Alcaholic Liquors.
LAWTON & LAWTON.
mayß-tf
DEUGS, MEDICINES, '
CHrEAvrxcA-XjS,
PAINTS, OILS, COLORS, SPICES,
—AND—
F 1 an cy Cw o od n,
For sale wholesale and retail by
L. W. Hunt A CO
MERCHANTS AND PHYSICIANS
Sending us tlielr orders will have them prompt
ly lUled at the lowest market rates.
L. W. HUNT & CO.
PRESCRIPTIONS
Neatly, quickly and accurately compounded at
all hours—day and night.
L. W. HUNT & CO.
Next door to B. A. Wise, Cherry street.
may-4-ts.
Goods at Wholesale.
12 CARBOYS OIL VITRIOL,
12 Bbls. Kerosene Oil,
10 do Turpentine,
40 Cases Concentrated Potash.
10 do Concentrated Ley,
6 do Congress and Empire Water.
Just received and for sale LOW by
MASSENBURG & SON.
XjORILLAKD’S SNUFF,
Sulphur,
Spices,
5,000 Syrenges,
Newcastle Soda,
Carb. Ammonia.
For sale by
MASSENBURG & SON.
may6-tf
CROCKERY, CROCKERY.
ALL KINDS AND QUALITY.
For sale cheap by
J. H. ANDERSOM & SON.
May Celebration.
3 Bbls. Choiee BEEF TONGUES,
500 Lbs. Choice GEORGIA HAMS.
Just received and for sale by
J. H. ANDERSON & SON.
IN STORE.
4 Car Loads CORN,
80 Bbs. FLOUR,
30 Boxes FAMILY SOAP,
25 do ADAMANTINE CANDLES,
15 Bbls. Choice CANE SYRUP,
15 Kpos froah N V RUTTER,
10 Bbls. CRACKERS.
For sale cheap by
J. H. ANDERFON & SON.
apr29-tf
House and Lot for Sale.
A DESIRABLE one-storv frame DWELLING,
containing 3 rooms, 1 itchen, splendid Well of
Water and one and a half acres of Garden, with
first rate Fence around it. For -ale on reasonable
terms. Enquire of VALENTINE KAHN,
corner Cotton Avenue and Plum St.,
may6-6t* at Jacob Russell’s old stand.
LAWS AND JOURNALS.
rpHE contracts for distributing the Laws and
1 Journals of the last and proceeding Legisla- .
turn'will be let to the lowest bidder by Congres
sionaWnot Judicial) Districts, attheState House,
o' Tuesday, the 29th day of May next, at 1. o clock
V Anv sealed bids which ™y be forwarded to
; r q,v mail before that time for distributing the
” in any Congressional District, xvillbecon
-i.l Fredas bfds at the letting out of the contracts.
I-, , i ond securitv will be required for the faith
i'r f performance of the contract within sixty days
Gin? the reception of the bwoks, and the money
will be paid as soon as the work is done. Those
who itcan receive the .books at ihe time of
the letting, and all contractors will be required to
enter upon the work within ten days after the
™nt£a£t\Any one sending a bid by mail, must
accompany it with a certificate of the CI IJW
Mmxerior Court, or Sheriff of the county in which
besides stating that he is a responsible person,
and able to give bond, or such bid will not be con
sidered. JAMES G. MONTGOMERY.
mayt-tUI may 2# State Librarian.
JOURNAL AND MESSENGER.
R. F. LAWTON.
MACON, SUNDAY, MAY 13.
The Income Tax.
Instructions from the Commissioners of In
ternal Revenue for the Preparation of the
Tax Duplicates for the Year 1865—De
ductions Allowed to be made.
The following circular will be read with
interest:
Treasury Department, i
Office of Internal Revenue, [
Washington, April 26, 1866. J
The following instructions should be ob
served in the assessment of the annual
taxes for 1866. They have been prepared
and printed to answer the questionswhich
have been most frequently presented by
revenue officers in their letters to the
Commissioner.
Particular attention is directed to the
few modifications of the rules observed in
the last annual assessment.
Assessors should instruct theirassistants
to call personally upon those who have
not returned their income on the first
Monday in May. Ifanv person is not at
tefafclttta'Und ‘me blank ieft’
This being done, it becomes the duty of
the tax-payers to seek the Assistant As
sessor and deliver his return.
E. A. Rollins,
Commissioner.
INCOME.
1. Farmers will not be required to make
return of produce consumed in their own
immediate families.
2. The farmer’s profits from sales of live
stock are to be found by deducting from
the gross receipts for animals sold, the
purchase money paid for the same. If
animals have been lost during the year by
death or robbery, the purchase money
paid for such animals may be deducted
from the gross income of the farm.
3. No deduction can be made by the
farmer for the value of services rendered
by his minor children, whether he actual
ly pays for such services or not. If his
adult children work for him and receive
compensation for their labor, they are to
be regarded as other hired laborers in de
termining his income.
4. Money paid for labor, except such as
is used or employed in domestic service,
or in the production of articles consumed
in the family of the producer, may be de
ducted.
5. No deduction can be allowed
in any case for the cost of unproductive
labor. If the house servants are employ
ed a portion of the time in productive
labor, such as the making of butter and
cheese for sale, a proportionate amount of
the wages paid them may be deducted.
6. Expenses for ditching and clearing
new land are plainly expenses for perma
nent improvements and not deductible.
7. The whole amount expended for fer
tilizers applied during the year to the
farmer’s lands may be deducted, blit no
deduction is allowed for fertilizers produc
ed on the farm. The cost of seed purchas
ed for sowing or planting may be de
ducted.
8. If a person sells timber standing, the
profits are to be ascertained by estimating
the value of the land after the removal of
the timber, and adding thereto the amount
received for the timber, and from tl\e sum
thus obtained deducting the estimated val
ue of the land on the first day of January,
1862, on the first day of purchase, if pur
chased since that day.
9. "Where no repairs have been made by
the tax payer upon any building owned by
him during the proceeding five years,
nothing can be deducted for repairs made
during the year for which i noouju iu Attl.i* |
mated.
10. A farmer should make return of all
his produce sold within the year, but a
mere executory contract for a sale is not a
sale; delivery, either actual or construc
tive, is essential. The criterion by which
to judge whether a sale is complete or not
is to determine whether the tender still re
tains in that character a right over the
property; if the property were lost or des
troyed, upon which of the parties, in the
absence of any other relation between them
than that of vendor and vendee, would the
loss fall. .
11. Tax payers frequently claim deduc
tions for losses in depreciation in the val
ue of stocks, or other property of a like na
ture. JSTo deduction can in any case be al
lowed for depreciation of value in such
property, until it is actually disposed of
ana a loss realized.
12. Costs of suits and other legal proceed
ings arising from ordinary business are to
be treated as other expenses of such busi
ness and may be deducted from the gross
profits thereof.
s 14. Where physicians are obliged to keep
ahorse for the transaction of business, they
may deduct so much of the expense so
incurred as is fairly referrable to the busi
ness done.
15. Expenses for medical attendance,
store bills, etc., are not proper subjects for
deduction. Expenses of repairs of instru
ments, tools, etc., used in business may be
deduced.
16. Only one deduction of S6OO is allow
ed from the aggregate incomes of all the
members of any family composed of pa
rents and minor children, even though
only one parent may be living. It is not
essential that the children live without
the parents. Husband and wife are re
garded as members of the same family,
though living separately, unless separated
by divorce, or other operation of law, such
as to break up the family relations.
17. If the members of a family have
separate incomes, the returns may be made
separately by the proper parties, and a
ratable proportion of the S6OO decuced
from the income of each. The parent, as
the natural guardian of the minor child,
is required to make return for him. But
where any other guardian or trustee has
been appointed, the return should be made
by the latter. If the minor has no guar
dian or trustee, he shoald make the return
himself, If he refuse or neglect, an inde
j>eudent assessment must be made :is in
other cases, omitting penalty.
20. Rent of a homestead actually paid
may be deduced, but the rental value of
property owned by the tax payers is not a
subject of deduction. Any person claim
ing a deduction on account of expenses
for room rent, must satify the Assessor
that the room or rooms occupied by him
constitute his home, and that he has no
residence elsew’hcre; and this bcingshown,
he may be allowed to deduct what he ac
tually pays for rent of such rooms. "When
rent is included and deducted as an ex
pense of business, it must not again be de
ducted as rent, nor should a person hiring
a house and sub-letting a portion of it be al
lowed to deduct more than the excess of
his payments over his receipts.
21. Among the national, State, county
and municipal taxes deductable from in
•come, are comprised such internal revenue
taxes as have not been included in expen
ses of business, and such municipal taxes
as are assessed ratably upon all the per
sons liable to such assessment. But as
sessments made by municipal authorities
upon the inhabitants of a particular local
ity of a town or a city, on account of so
cial improvements in or upon the streets
adjoining thepremises of such inhabitants,
the same not being assessed ratably, are
not considered as taxes deductable from
income.
22. Marriage fees, gifts from members
of a congregation to their pastor, etc., are
taxable as income when the gifts or dona
tions are in the nature of compensation
for services rendered, whether in accor
dance witli an understanding to that effect
at the time of settlement, or with an an
nual custom.
23. Gifts of money, when clearly not in
the nature of payment for services ren
dered, or other valuable consideration, are
not liable to taxation as income. Amounts
received on life insurance policies, and
daiiuQ'es recovered in actions of tort, are
exempt from income tax.
21. Lawyers and physicians may return
either the actual fees received during the
year. But when the tax payer has here
tofore adopted one method lie cannot now
be allowed to make use of the other.
25. If the manufacturer or dealer has
been in the practice of estimating his an
nual profits by taking inventories of stock,
he should take the cost value of such
stock, unless lie has taken the market
value in making previous returns. Which
ever method lias been adopted by the tax
payer, should l»e adhered to uniformly.
26. If intcreataccrued during the year on
etc., is good and collectable at
the end of the year, it should In* returned
as income, whether actually collected or
not.
27. The fact that income is devoted to
the payment of debts does not release the
same from reliability to income tax.
30. Incomes of persons who died after
Deeemiier 31 are taxuhlc, and should lie re
tullll-ll UV UAUVUtUIOUI ttuillllllffllttiuni, AtlO
also all income which accrued in INR» to
persons who died in that year. Income
which accrued from the estate of such per
sons in 18645, ufter the date of decease,
should be returned by the heirs or other
persons who receive the benefits of the
same.
31. Residents should make ret»>.n in the
district where they reside at the time of
makingthe return. The residence required
under section 116 for the purpose of taxing
income is held to be a residence during the
year for which income is “derive.!.” If
any person subject to income tax resides
abroad, his return should he made in the
district where he last resided.
A guardian should return the income of
his ward in the district where the want re
-32. Citizens of the United States resid
ing abroad arc subject to tax upon tlieiren
tire incomes from all sources whatever;
and the same is true of foreigners residing
hi this country.
33. The term “real estate” includes all
lands, tenements and hereditaments, cor
poreal and incorporeal. Profits on sales
of real estate purchased in a previous year
need not be returned as income, nor can
losses on such sales be deducted therefrom.
34. A lease for a year or for a life is per
sonal estate, and any profits on the sale of
such a leuse are taxable as income for the
year of sale.
35. Where any portion of a legacy ha*
been transferred by the executor to the
legatee, so that the executor in his capaci
ty of guardian or trustee has no longer
any control of the profits arising from
such legacy, the return of such profits as
income must he required of the legatee.
36. The payment of legacy or succession
tax on the bequest of an annuity does not
relieve the annuitant from liability to in
come tax on his annuity.
37. Where an income exeecdes $5,000,
S6OO will be exempt, 4,000 subject to tax at
5 per cent., and the remainder at 10 per
cent.
38. All expenses for insurance upon
property and all actual losses in business
may be deducted from the gross income of
the year. But losses sustained after De
cember 31, 186.'), cannot reduce the income
for the year. Losses incurred in the pros
ecution of one kind of business may l«
deducted from gains in another, but not
from those portions of income derived
from fixed investments, such as bonds,
mortgages, rents, and the like. Assessor*
should also be careful not to allow the d«-
UucGon <>r amounts claimed to have Itcen
lost in business, when in reality thc>'
should be regarded as investments or ex
penditures, as when merchants expend
money in farming or gardening for re
creation or adornment rather than pecunia
ry profit.
89. Dividends from which the tax of five
per cent, h.is been withheld should be re
turned as income, exclusive of the tax
withheld, and after the total tax has been
assessed the amount of tax, withheld may
be deducted therefrom.
40. Coupons on railroad bond* should U*
returned as income for the year in which
they mature, if they are golal and collet
table.
41. Scrip dividends of companies named
sections 120 and 122 are taxable as income
at their nominal value; scrip dividends of
other companies should la* returned at their
market value when received.
SCHEDULE.
1. Gold and silver plate is subject hi tax
if kept to qse, whether afrually used or
not, except as provided in schedule A.
But if plate is permanently kept in bank
or elsewhere for safety, and with no inten
tion to use the same, such plate, isexempt.
2. Pianos, organs, etc., used in churches
public, edifices, are not taxable under sec
tion 100. The term "public edifices’’ is
held to include town nails, public libra
ries, public halls and, also, free schools and
academies which are maintained at public
expense, or are thrown open to the puhlic
free of charge. Private schools or acade
mies, whether incorporated or not, suppor
ted wholly or in part by charging atuition
fee, cannot be considered public edifices
within the mcaningof the act.
Ahoma of Coffee.— The berries of cof
fee, once toasted, lost* every our some
what of their aroma, in consequence of the
influence of the oxygen of the air, which,
owning to the porousness of the roasted
berries, can easily |»enetmte. This per
nicious change may ls*st he avoided bystrcw
ing over the berries—when the roasting
is completed, and while the vessel in
which it has l>een done, is still hot—some
powdered white or brown sugar (half an
ounce to the ]>ound of cnflbc is sufficient. •
The sugar melts immediately, and by well
shaking or turning the roasted quickly,
it spreads over all the Iterries, and gives
oooi. one a tine glaze. ini/ervioua to the at
mosphere. They than have a shining
appehrance, os through covered with var
nish. and they, in consequence, lose their
smell entirely, which however, returns in
a high degree as soon as they are ground.
After tnis operation, they are to lie sha
ken ont rapibly from the roaster and spread
on a cold plate of iron, so that they may
cool as soon as possible. If the hot berries
areallowed to remain heaped togetherthey
begin to sweat, and when the quantity
is large, the heating process by the influ
ence of air increases to such a degree that
at last they take fire spontaneously. The
roasted ami glazed berries should lie kept
in a dry place, tieeause the covering of
sugar attracts moisture. —Baron Lirbig
A few nights ago the Captain of a
ship, lying at a pier in New York, was
aroused by a noise, and saw a man stand
ing ovet him with a revolver, saying if he
moved he was a dead man! The Captain '
lay quiet, and the fellow backed out of the i
room. As soon as he reached thedeck tie ;
Captain sprang from his berth,and seising
his revolver, rushed up stairs. The man j
was just about climbing up the wharf,
when talk fired, shooting nim dead on the]
spot. An examination of the Isklv proved
it to be that of a clerk in the hank where I
the Captain was in the habit of depositing
his funds, and on the day of the attempted
rpbhery had drawn out quite a large sum,
which was known to the clerk, and to ob
tain which, the robbery, which cost him
his life, was attempted.
Vol. LVIII, I>o. 06
Woak Spots Bukiac
It Is not many vwka Am* ik* hihr*
of Culver, Penn A Cos., in thi* «*tv. M n
the immediate mpmaimi of several to
tional 1 tanka in the oil region* nf Penn
sylvania and elsewhere, and just ant ih*
failure nf a Haiti more stork noon Im» la
volved that of the Merchant*’ N*r*u»»l
Bank at Washington and the hew of **«■■'
I four hundred thousand dollar* to the t •••’
ernment, it having been a public 4r|»«
tary. This, we frar, la ooljr the heriantn/
of a long eerie* of similar eipMuo a» I
the first s mptom of the derline of tie
decline of the en2s' system of Mtisasl
hanking, which w«e» originated or Mr
Chase for seltidi and political purpaw
without regard to the good nf the country
That the hanks so const i tut--) are parn
sites upon the Trcaory I* ■nnithtm- sell
from a perusal of the art authorizing their
creation, which confers upon them p-s
niary privileges and exemption* eo.nr*d
by no such institutions snider aoy <*Wr
government in the world; and that ■ >
many cam's they are seed as instrument*
for supporting ami promoting the •pei-sia
lions and credit ©i their stockholder* »•
equally certain from recent developments
They are also gradually hemming wha>
thev were designed to he, namely, a h*t
political power, to be used hy onarrwjw* * •**
jects upon which the public aaowey stnwi
be wasted when there are so many slier
interests which have arlntai open ih*- p"
ernment for support. The iuimt nwv
now paid to n.vt. • >nat t«ank« upon the hnmi*
(Irpoxitel as tie bnito of their rt rental mo
would le much better employed, hr in
stance, in subsidising Ann rt aim steamer*
and so alleviating the niorio attending
immigration to this country from Europe
in ill-prm bled and overcrowded vr**rt«
sailing under alien Macs.
The profits of national hanks are *h»>wt
by the urge dividends wbirh.ia asd ease
they are enabled to pay, onme rtoag a*
high as twenty per cent, her annum; an t
we consider It the duty of Oagn ■■ l» pm
'measure* ft»r the reduction and uttimai*
extinction of the interest an the bonds dr
posited by ttiem with the Troasnry. sm*
from which, as it is, they reap the prtdt
of a double investment. The rottenm-*
which underlie* I lie management of a hwr
imrtion of them foreshadow* thr altiasas ■
fate of the whole. They wl'l eantinwr to
collapse one by one at intervals ulf
publir confidence in them will hr last, the; r
depositors will share ia the porvafknr and
trust, their note* will fall to a tftnrnuni amt
be bought up by spec ulator*, who w»U pee
sent them mr redemption. line torersg
them into liquidation ; and the pet «-h»n
of Mr. Chase will have hern tried ami
found wanting. This general enlhwor mi
not occur until an attempt is made Is rr
->uinc s|wcie payments, hut the props or*
already beginning to give wav. and tb-
Treasury cannot W too emrefui ia the »
lection of its depositories after Ns frmh #i
|s?rience In the case of the Mew hoots Mo
tional Hank at Washlhgtoa.—.Y. f. Wt
oML
United States Oonooltdated Debt
The purpose of coasnlidatlag at Ih
earliest practicable periods, the entire pufr
lic debt, which now bears a Ihmtod sr h»
liable shape, meets a hearty rasposwe fhs
nearly all quarter*. The prepssitl ■ s 4
gradually turning the entire twathnumad
millions into a uniform five percent, net
is generally accepted, though not yet, per
haps, universally so. The except»•■** are
not found at Washington. so twas th>
main purpose is concerned —that of rheap
ening the burden of latereet and sender
ing as nearly uniform as prasitde the tenor
of the public debt of the t*sited *taOm.
that it may tie the earlier extinguished
for wc have reason to believe that •eg)'
Houses of and all turtle* in (’<***». as
well as the Executive, will anite to ptar ■
the nicasure within the grasp sf a practi
cal administration of the notional finance*
The objections thus far made through the
pr<** refer mainly to some of the drtaiie
of the bill prepared at the Treasury and
moved last week hy Mr. Nheroisn la rl»e
Senate. Only one of our t "ity rotempre
rarics lias ventured to rail this five per
cent, measure utopian, on the authority -4
Wall street, ami this, wo pnamasr. wo*
said on a somewhat ex dual re rather than
general consultation of opiatoa. though I*
is fresh in the public recollection that
something of the same sort was need’*
in that quarter against |>>pularviag tie
original mS# loan. It enuid ad he iVs*
thought nml sokl a < ertala porta* ■>( W «U
street. <inly #£»,«*>.*■■* out of five boa
1 1 red millions lual been taken ap all over
the country, unsolicited, by thecoav r«iaa
of grcenl«ack*, when the good *<wk •»
entered upon by the Nuhseri|dtnn Age*'
of the Treasure. On'y one overture had
Ih-cii made from "Wallstreet” torwretary
t'hase for tl.c purchase of the eJS of I*
and that for barely |Tst,«s,«o, or <u*
tenth the grand total, at a dtosownt of tea
per cent, in greenbacks, or » rratsou th«
dollar. Yet the loan was subsequent!*
popularized and distributed to the last .tot
lar, at its face value. In the very mhhd
the exigencies and defrut*, as veil a* vie
torles of the War, And while w» may
a.ld that somewhat similar opposition or
grave •lotibts were expressed io the move
quarter, aluut the close of the war, of .he
7-30 per rent. Popular Inaas, altogether
to the vast sum of sß3B,mfi,ogo, *i are
quite sure that our neighbor assume* too
much in quoting the revival of this 'Wait
street” fueling on thr present MvwtM
On the contrary, we believe that Ihs w'i
the medium of the New York Msrk H. a
very large conversion of the other tw
ties of the United States Clll bo made in
to the consolidated toe per <tti. dork
of the United rotates mm snonasit itratkar
iated and marie ready far distrfbntfan mm
the terms indicated by the Ma now he'nee
Congress.- Acr York Ttmrm.
Dramatic Hermo.x—a mrrespoo l-n
--of the Baptist Journal <Mo gives an mr
count of a dramatic sermon, whirh. though
not quite equal to the fain isn dag i ■ i «r»v
of Burke in the Mouse of Commons, |s r-t
worthy of a place among the Illustrate •
of popular per aching Fits left was. 'Me
tliat is without Kg let kin* met the lot
stone:”
Inst Habhath, ass stepped Into theh- use
of (fori, I heard some one my that he kmi
no fellowship fora rebel in f *nnreh or .<*cnre
coupling a profane word with the term
My blood was chilled in my vsias, and it
above text rushed into my mtml Mkc prun
ing claps of thnader. It wan my wtu
preach on that day; an I determined In
use the text to the mat advantage. • -ml be
ing my helper. I rend a chapter, mn* a
hymn, and prayed. I acme hum my hams
went out and |uwenced ammofemr nme
! pounds* weight. Coming back, I my
stand with the stone in hand. All *y»e
j were fixed on me. Home appeared ta he
frightened; others laid their sash an
their revolvers, preparing for hltk. an
though "death or victory wan lh*w ama»
to, I read aloud, "lie that in without nta
let him cast the first atone,” and rawing
the rock to the top of my head. The peo
ple began to look frightened. Mat I im
roe need **y examining myself by ttn» gold
,en rale, then weighed myself ta the kat
) snee, ami found Pant I wan wanting. •*»*•
'boldly exclaimed, "I am a ataner and a
rebel against the gwssvnanent of my o*4
and king ; I cannot throw thr fan . I ask
pardon of my God. and acknowledge a>y
allegiance to God ia the prsanara and all the
S people.” I then otfared tho etna* h- every
1 man in the house. ksl,l»ajraaanfcsest.
! they nil fall «n their knees, and. »• «"* *
! and team, one solid pettChm wear «p n€»*d
far pardon, ta the gnat King of Kiat* end
I Lord of Lord*. O. how my scad mb'wed
| In the Lord!