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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!