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THE >U PBON.'BILOT.v
o.''A x MILLER, - - - •- - Editor.
Ttioutitttpto, Thursday, inarch *l, 1859.
’ - • • * ‘’ ‘ f T
’ ;• Convection. -
In tW Uses/to ’ Leon, published ill, om;
issqq 9 (Jbc. TQtIX >s§& tj*p word f J©Hn”
was substituted as written in
tKo manusoripf:,! The’word' u and ‘
“ contraction for John) loolwfi
so the camposrtbr mis-’
tootTJno.c-xhk;-\vovtT fsr ilie Other;- The line |
•■ v* sc. I’d bead mv kneei likeTiiS Weer.’lr.- *” •
• Propel;names alT'CommiC
mcationafcßhotfld'Otpecially be written-plain. \
■ ?■>??* i
The.£cfci(,iott Os Judge Cal)||ss.
TO IwojikF invite the paf^ciilar-atten-j
tion of our readers to the” .very “able” deci
sion I
at Butir&oultv JiijwijJ? he^esm-nfatihe
decisioEuebvgfif the “grouhd the
td4|^^js^(mt]^institufed’inyaridus|)arts.”
’ of^^ho6fat.eh aJ e • based.- •- - J udge Cafeaniss ;
defciaes, thab’-the Ac|.q£ was repealed
bvVthe act of 1845, amt ’bqnsequently that
? there is no suits in
Jwt’ |i^pisged
• tbe^pfse-pending’ before-him..fix Buffs
Cjtejrfc.’ ..Tlfisiffidrsioii will goverir ghl
la^feaseff.thhi-Have been or may be brought
ii|?fhe, FliatfJudicial Circuit, tintil the
! up, to the * Suprettffi.
.‘•£Jo;i£t as,we.supppse {fiat.
~*X\ .
T.hisfiecisjpiU qslfe /ior"; ntfv comment at
our bands :. it speaks for itself;’ \We shall
txfexcused’ however, we trust, for express
ing the great gratification it has given us.
To employ the language of the learned,
Judge,*/* this 1 decision fioese not turn the
delinquent, tax-payers loose to make false
and partial returns of their taxable proper
ty with impunity. They can be made to
bear their proper share of the burdens of
taxation, and b©-punished likew iso
delinquency.” In additio*
and treble tax which *
last I ‘
a J
b
4
prei.
|jcct‘which affv..
The- impression is.,
that within ninety
will be declared between
ibide and Austria on the otm
one of the Italian States, is urge.*
backed up by France,rthegreatest mil
power in the world ; and the cause of the*
‘quarrel is the alleged encroachments made ]
3>y.A uSlria in Italy. The masses through- j
. out Italy, oppressed And Tendered desper
ate by their unfeeling rulers, including
[Austria among those rulers., also take sides ;
•with Sardinia *, and they long. tor-the .day •;
[when the; first blow shall .be struck, in the t
X-cAuse of Italian'independence,".. .
4 Os fbeitber- irAp
-tbat Eitgiaiid, Prussia, and Russia will re-;
‘main -neuthii iff the threatened conWj
“■though tho opinion is entertainedLbyjffariy<
‘leading statesmen, that -Russia, though ,
neutral now, will in the ot ulie
‘jCLonffict also take part against Austria. .In-
Aitstria, by her-treacherous,.‘Selfish,
, ? 4nfV despotic, course, isola
ted herself and lost-
k civilised.goyernnients. In the mean.tinier
” England and Prussia.afe using their.good
for-.the purpose of settling : tht diffi
s cully, And preventing a resort to arms
” Thgjt'ih.dvowevetv y r but litk.
tie ground dor hope fhar’thhir. “efforts wifr
b crowded -KWh T ost
’ difectlv concerned in the quarrel—^especinl
. Iv Prange and Austrih—contmue their pre
• r. ’>• -j. v -~;£aJ *-d -v :
.. /paratigas for. aclmnsf^in^
• paralleled } and shoifiJ Avarba: the cAce
f
* Iwit -the- other milifary; .powers, including’
England, will eventually be drawn itito it,
. aad that a.conflictsiwilly.ensue
v phakejEurope from. centre to circumference,'‘
• and, like the waves.of the :sea, will extend
to the pemothfet corners of-the earth
- is .the policy ’of the American (ror
.. under .iheee’ cir6umsfance6. It
•is evidently that of unde.yiafing
If the people of the old. wbrld desire to'cut i
each others’ throats, however much we may !
regret tbeir folly, we say let’ them dm if. 1
So long as they leL us alone, we shall lose |
nothing,- aud u
them aione. All .we'ask, if A
war, .tho.myiJege of f
eldthing for
... o r*".
UPt me to r aid in overcoming jsvidc meat
and w as Phc we of the j
South will as cheertuTlyPoduce the cotton
to cover their blood-stained limbs. We
.fear however, if war should come, as come
eve it will, that it will affect to an j
injurious .extent the price of our great sta
ple. This is another reason, in addition to
those we.have urged in another parUof this
day’s issue, why our people should not de
-4,0.0 much'of their energies to the pro
duction of cotton, but-should strive to se- 1
cure an ample provision crop.
V’
; Planting Prospects.
‘• Vy r e have not taken up our pen, good
.'in.dit j e..a^’ ; article about short |
crops,“rustj” or It is too
early:in’ ilm year to lead 1 out that trump, if
e+wh a-game.*. •. We must stay; however, as
faithful chroniclers of passing events, tlrat
the. presept, one of the
most-unf)rq,piti6ub [within dur recollection
for the due. t pfeparat.ion of the land for an
other'erbp’ “ We..may. safely venture the
assertioi>s that of -the* eightyrthree days
•that liayc intervened sfnee the first of Jan-
uary, .there have- been more wet days than
‘dry”ones: ‘The'rains’ have; been unukually
|nd_ immense quantities cii water
rtiavij- ‘fallen, .which’.has not only retarded
of; planters, but hiis caused
nryito .-the land. -In this sec
iidßTant’few farmteiftr'-fiadf ‘commenced the
planting cmii..prev'idfis to the pres
•en ty [wheieas in'former years it was
riilp with many of them to accomplish
th r s .work by this. time. -\V -
; * v The prospects pf the Oat and -Wheat
[•.f jj. **■ 7 *V- • ~y- .O'a; • I'. , ./
crop at/this^time, for an abundant yield,
N-Jf. it-'be ‘not tbo late, we would offer a
suggestioh/td our planting friends. It is
this: do not let the high price‘of cotton
lead you to devote too much of your land
to that glorious weed, and thereby stint
Votir corn crop. ‘ As at present advised, we
‘' , ar that in proportion to the land in cul
br— will be more devoted to
to co™. than there has
As between
ofc the
uld be a
.nt corn
should be
*. ft In the
. ‘ * .uuy have.lpw jirices-for cot
\ priceß for corn ;• and in the
ces for corn and high prices
‘ivcrSiiy of the Sooth.
u-Osence of the Editor (who is at
t Superior Court this week) we adopt
lowing editorial from the Democrat
ic -SAriiK mißish&d at Calhoun, Ga.:
.ri? our issue of the pros
<g| „y.\ye prcSQJK X-p.u r j c ? f t crs the Address of the
6fi.fohrVsit jrof. the Southern Di
-6gp.vcs. p and-'.bespefk)forit an attentive ‘perusal, which
it will most amply repay.” Tho arguments set forth in
this Address,-.Vc irrefutable, and tho doctrine contain
ed therein is most wholesome. We hope every paper
in the South and West will copy this Address (and if
the-North would do so, they would greatly benefit their
readers,) as we request. Welook-upon this
as tho grand, all-important move in the right direction
for the South A A grand Southern University, worthy
thb support of-all the Southern Stated, and challenging
.the admiration-of tho whole world, is what the South
has uceded for tho last half century, and it is mainly to
this want that tho comparative tardiness of the march
in letters at tho South is-attributable. True, ~wo now
have several Colfcgos and some.Univereities at the South
df which.any country might be proud; but only few of
. jihqjn fire of a half, or even quarter of a century’s high
vtrthdrfig and only two or throe that'can bear compari
son? in any respectable degree with tho Oxford, or Cam
bridge Universities. Though wc aro proud to know
•That-many of thorn have sent out into the world a large
number of great men, as well as good ones, and foro
most among these, aro William & Mary Collego, Wil
liamsburg. 3 , (now in ashes, from tho lato disastrous
fire there,! and the University of North Carolina, owing
. perhaps, jbo their, long and well established stand
; ing, thap.greuersuperiorjty. : Several others have, and
da rank high in-this respect,’ and many more of rocent
d.iief arb~esfabltslvcd, perhaps, upon a broader andbot-
than either bf those, but the test of time has ,
‘not rorgiveh them proof of their truly elevated char- I
.acier.fo. the Educational world.. Yet no one, hereto- J
fore.,Jfas been gO'rtdp upon a.plan to meet the peculiar
and-diversified:.'wants of our’’people. This seems to j
ha'AfUioughtfiSlly'an.d prayerfully anticipated all these,
•• upon ‘stieb-a-bsisi* as to render yjc- ■
k r* &ja]£&Osfc .dihtWs ’Sure. c lue pjanf location. the high-
intelligent and’ wealthy denomination
wbq pmt it on foot , and-iis m'any influential friends out
Yuldof it, jwfntdirCcily suid almost unerringly to the
-sumthirtc f.'iimjipjl+atc success.’ •„ Let-every-true* hearted ,
§eyt£srrief prt>vo.himsisJl, or herself, a friend to South- ,
c lending a hel- ‘
pingmand eheouragement to this
tiie egtaiprisc for,the .South,-our oyn beloved
th.V lapd- oTit th"c s ( uu;&£d the, slave,”, ever
sot tahow to Aboli
'itifKiisuii, and dowged European'fdgyiinvfha't jiiia insti
tution of slavery is of itself, pa Bbh'e'y.Upas’ to tho love
ly ttnd rofincdj-plant of high toSca .Intellectual culture,
.ap/i- ih,? iwkgnideentOlive tree of the highest order of
and literary .institutions; and let’ Sewanee
jninitidiately. become \fhat it must -eventually, the Lit
erary Emporium <sf the South, sh& Oxford of America,
the city of leaining ‘.'.setmpQn a hUL” to which the de
votees of E'cienco may ever make regular pilgrimage.
Maltum iii Parvo.v,
p HcnAMikc a leader of The New
Yoilfc JDaig.qcr/icy,-when in a state of in-
a few nights ago, fell and broke
■fyrg neclD” -lie was a member Os Congress
1 **s ■>*. ■ —•vtq p “'J** **■ O
‘duping r tht/Plgrcc Admirimtrati<m.. :L ;’f
’BrecEmridge : i&.
..wiiiture, having abandoned the idea of
♦ ila Washingfen. We be
• she P"'ixio'’ya + ic ofbcinls will I
THE EPSON PI EOT, THURSDAY MORNING, MARCH 24, 1850.
soon abandon the idea of even living in
Washington.
-Hon. Vespasian Ellis is dead, ne was
a prominent member of the Whig and
American parties, and was’ Editor of the
American Organ in its day.
Gen. Wm. T. Haskell, of Tennessee, the
most gifted orator, perhaps, in this coun
try, died a few days ago, in a Lunatic As
ylum, of which he had been an inmate for
a couple of years.
Prentice says the Democracy are worse
off* than the “old physician”—the “sands”
of its life have already run out.
. The Democracy of Tennessee have nom
inated Isham G. Harris for re-election to
the office of Governor of that State. The
Resolution adopted relative to the Federal
Administration is in keeping with that
party. They “approve generally the ideas
contained iu his (Buchanan’s) -messages
and the acts of his Administration.” Set
of demagogues as they : are, they put the
won!-“generally” in the platform to make
fhe’people believe they oppose many of Old
Buck’s schemes..^
Col. Joseph : Bond, of Macon, was killed
in .Dougherty county nearly two weeks
ago, while in the act of caning a Mr.
Brown, on the plantation of a Mr. Bril,
for -whom Brown was overseer. Brown
has been discharged from custody, after an
i m part ial.examinat i on.before three Justices.
Col. John Milledge, of Richmond, is
6poken of as the Opposition candidate for
Congress in Mr. Stephens’ District.
The Wilmington (N. C.) Journal states
that a man who professes to Be wegther
wise, gives it as his opinion that there will
be no rain daring the whole of the month
of May. He says the same thing occurred
during the year 1359, and again in 1539.
The Georgia Baptist Convention will
in Columbus on. Friday before the third
Sabbath in April. We learn from the S.
W. Baptist that an efficient committee of
citizens has been appointed to receive the
delegates at the railroad depots and make
arrangements for their accommodation.
The Baltimore Clipper says, “ it has
frequently been remarked as a singular fact
that whilst ocean steamers built byprivate
enterprise make voyage after voyage with
out damage, there is scarcely a Govern*
raent steamer that makes a voyage without
having to put in somewhere to repair ma
chinery/’ This is not at all singular—ibf
administration pays men to vote, not to
■work.
The Opposition are wide awako in the
Old North State. Conventions are to be |
held in the several Congressional Districts,
when candidates of the right stripe will be
nominated.
The Washington gossipers say there
will be an extra session of Congress.
The “Harmonious Democracy,”
The Democracy of Fulton county held
a meeting in Atlantaon Saturday last, that
is, they were called to order as one meet
ing, but when they adjourned there were
two. The first meeting had gotten about
half through with their proceedings, when
some gentleman called on all tho Broion
men to leave ‘the Hall, which they did, and
held a separate meeting. Two sets of del
egates were appointed to the Milledge-ville
Convention. We are sometimes tempted
to wish that there could be enough offices
to satisfy the appetite of the Democracy—
we wish to see, as the greatest of natural
curiosities , a Democrat who has his fill of
the “loaves and fishes” of office:
THE 4 PROGRESSIVE DEMOCRACY/
It appears the older the Democracy gets {
the more dishonest they become. That par- |
ty held a meeting in New York City “last
week at whiich it was decided that Cuba
“ must and shall be ours.” Senator Brown
of Mississippi, thought that
would be the mixst probable way in which
we should acquire that island. Really,
the Democracy have stolen so much from
the Government of the United States that
thejr now wish to enlarge their business,
% stealing from other Governments.
Hopeand 1 ort r N"E. —It is-amazing in
what unsubstantial indications the san
guine find grounds for hope. Asthe pow
ers of the microscope convert, the green
mould of .some decaying object into ver
dant forests and bowers of bliss, the eye of
youth discovers promise in the evening, of
a cloud, and its buoyant heart dances for
joy at. the broken strain of distant and un
attainable music. To such a degree of
fallacious hope, however, is not that which
hrbrised upon some surer aiifT firmer foun
dation.. Sach, for instance, “as investing
tho-small sum of ten, five, or two and a
half dollars in. Wood, Eddy & Co/s great
legalised lottery. ._Bv fi-wading, either of
TRese amounts to-Wood, Eddy.& Cos., eith
er- at Augusta;. Georgia, or Wilmington, i
TlelaHvnre, the wooer fortune. at |
the shxine of her favors will ihsure a chancy
©}‘.rffShiing'ifhopes in a prize o3f fifty
thousand dalign*, * *
For tlio Upson Filot.
To Castile, of Coviugton.
A Patriol’s grave! why. they are found
All o’er our happy land,
On mountain heights, in valleys dedp,
And on the broad sea’s strand.
Are you a native of this land of Patri
ots and* knoio not where to find one single
grave ? Are they not buried all over this
land of ours P From the snow capped
hills of Maine to the rolling prairies of
Texas, and from the rock bound coast of
the storm tossed Atlantic to where the
waves of the peaceful Pacific save the peb
bled beach, they sleep entombed in free
dom’s soil. And still you wish to know
where sleeps my hero. Why certainly , in
the “Patriot’* grave.” Where are Wash
ington, Warren, Montgomery and a host
of others whose names glitter in burning
capitals on the gilded crest of Fame ?
Sleeping in their graves. Tlun bend your
knee and weep beneath theshadesof Mount
Vernon o’er the grave of your country’s
Father 1 Bend your knee and weep at the
graves of Marion, Schuyler. Sumpter,
Wayne, Putnam, Taylor and
in whose, breasts the fires <
brightly burned. Then ask no more wuere
shops a “Patriot free from care” for,
All o’er this glprii u< laud of curs,
Tho Patriot's grave is found,
By brook, bv rill, iu sleeping vales,
And in the swelling m< u id.
The snow white marble lifts its bead
And heralds forth his fame,
While on it topmost point is toon,
The sleeping patriot’s name.
LEOM.
Emory College, Oxford, Georgia.
For tho Upson Pilot.
Astronomy.
Astronomy is one of the earliest sciences,
and was in a high state of cultivation in
Job’s day. It is also one of ihe most sub
lime—having a tendency to lead the mind
off from mundane things and place it
upon heavenly ones. The pnind is thereby
enabled to take a more enlarged and accu
rate view of the wondrous works bt the
Great Creator.
I cannot believe that if all persons ob
served the beautiful system of those vast
bodies revolving through the heavens ; the
regularity of their motions ; the forces by
which they are kept in their orbits ; th
periscelic time; elipses ; occultatior
the effects resulting from the m a’
of one body to another
they should, that
that created them
Before the days
pqrnicus and Her
divided into const
the planets were
now, gazed with”
ses were noted, ai.
ed. But fixed laws
eru them. But th
einuuuiii.^i
(Newton, Kepler,
sehcl) have dispell’
perstition of igno
covered that th
proper plac<
drops of
laws gov
As ’
ingii
sonK
groe
for
cessar’
toknowK. ,i _.u|c
the Queen ot England hav
ion for the indigent of iliose n?.
Certainly not, since we do not bcloflw to
that class of their subjects. Yet we may
know it-, because we have the means of
communication between those nations ;
whereas, in the other case, it is not neces
sary, and is impossible for us to know, un
less informed by the Great Ruler, which
would be unnecessary, since it in no wise
concerns us. And jf the first parents of those*
bodies were placed upon an equal footing
with ours, they may have been obedicnr,
and consequently have retained their Eden.
Such a God as ours deserves the united
praises of the redeemed of millions of mil
lions of such worlds as the one we inhab
it. The good of every generation, from
Adam to the end of lime,, will be hut a
handfull, to join -the choir of the living
God. The mysterious comet, wheeling
through the endless space of other, becom
ing visible to the inhabitants of tin* earth,-
carries the conviction to the heart of every
beholder, that its Author, is divine. ‘
The science of Astronomy, instead of re
lating tlie Christian religion tends to au
thenticate it. - For the more we learn, of
God the stronger do we believe in Him ;
and the study of this science expands the
mind, strengthens the desire of knowledge
which leads to that perfection, experienced
only by those who have gained entrance
through the pearly gates of Heaven.
And it it be true that the orbit of a well
known comet becomes smaller at each rev
olution around the sun, thus proving the
existence of a “resisting medium,” our
earth may be subjected to the same power,
and finally come in contact with the sun,
and thus be consumed—fnlfiHing the pro
pbecy foretold of it in the volume of. inspi
ration. *-- ALMA.
Upson County, March 16,
Testy Lawyer.—“ What's your business,
mv friend - •
Exile of Erin.—“ Sure, and didn’t Tim
Mulroony’s wife’s husband tell me that yer
honor was wantin’ a boy !”*
. Lawyer.—And do you call yourself a
bov*? u - *’ i----.
jExP
‘^riarl
Important Legal Decision.
IVm. It. Bankston , Clerk Inferior Court of
Butts county, for the use, dec., vs. Alger
non S. Greer. Debt—Butts Superior
Court. March Term, 1859.
This is an action of debt brought by
Win. R. Bankston, Clerk of the Inferior
Court of Butts county, under the direc
tion of said Court, and upon the informa
tion of Joshua Patrick, for the county of
Butts, and said Patrick against Algernon
8. Greer for a false and fraudulent return
of taxable property made by said Greer. —
The declaration alleges that the defendant
has returned his taxable property at aval
uation of $ 19,000, when in truth and in
fact, its true value is $40,000, and the
plaintiff claims to recover ten dollars for
every hundred dollars’ worth of property
st) concealed by the defendant,
j The defendant demurs to the declara
tion on the ground that the cause of ac
: tion therein set forth is not authorized by
any law of this State, or, in other words,
that the Bih section of the tax act of 18v 4,
under which this suit is brought, is not
~ in force, and the quest ion for the Court
to determine is, Is the Bth section of the
j tax act of 18U4 still in three, or has it been
’ repealed by a subsequent statute?
If that section of the act of 1804 is now
i in force, the suit must be sustained ; it it
\ is not in force, there is no law authorizing
| the present action, and the plaintiff must
j be nonsuited.
It is insisted on the part of the plaintiff
i that this question has been.settled and de
; cided by die Supreme Court of this State,
| and the Court is referred to the case of
Pavne vs. Coursey, 20 Geo. Rep. 586.
If it be true that this question has been
decided by the Supreme Court, this Court
is bound by that decision, and must cotir
form to it. The Court feels the highest
respect for the Supreme Judicial Tribunal
! of the State, and will not intentionally dis
regard any of their decisions. But has the
Supreme Court decided the question now
before this Court, in the case of Payne vs.
! Coursey ? By reference to the reported
! decision, it will be seen that the point be
fore the Court was nut made in that case.
The written opinion says :
“By the Bth section of the tax act of
which is perpetuated by subsequent
-> is provided that, ‘lf any person,
or refuse to give
or their taxable
■icted of fraud, or
■ •of, he, she, or
the Ch rk of
nty a line of
5 yal
de ana suo- ,
what j
.ated in
. i the idea
x-paver had first to:
c*t*ninally upon indictment j
j to the amount of the penalty im- j
ised by the act, before suit could be j
brought. “Such, we apprehend, is not the
proper construction of the statute.”
And that is the only point decided in :
the case, viz : Thai it is not necessary that
the delinquent tax-payer should be prose
cuted criminally upon indictment before!
suit can be brought The question wheth- :
, er the Bth section of the act of 1804 is now
in force, or whether it has not been repeal
ed was not made, and the Supreme Court!
have expressed no opinion upon it—and,!
indeed, it only appears inferentially that
they held that section to be in force.
It is, thin, an open question which this ;
Court can entertain without disrespect to j
the Supreme Court, .and without going
counter to one of their decisions. Wh t,
then, is the penalty imposed by the laws
of this State upon those who make a false j
and fraudulent return of their taxable
property ? To determine this question,
we must look to the tax laws. By the tax
act, approved January 9, 1852, and it is j
under that the defendant made a return of j
his taxable property, it is enacted : - . !
“That all laws, and parts of laws, mili
tating against this act except such parts ’
of the Tax Acts now in force in this State j
as may be necessary to carry out this Act, |
and which are declared in full force,, be,
and the same are hereby repealed.”
This section alludes to the penalties ne
cessary to enforce and carry out the Tax,
Acts—-.and it was such parts of. the Tax
Acts then, January. 9, 18.52, in force in
this.St ate as may be necessary for this pur- ■
pose, that were declared to be in full force, j
What parts of the Tax Acts imposing pen- !
alties upon delinquent tax-payers were in
force at that time ?
By the 4th section of the. Tax Act, ap
proved December-26, 1845, it was provi
ded, that, “If auy .person shall fail to make
a return of taxable property, under this j
Act, such person shall be doubly taxed for ■
the*first year; trebly taxed for the second j
year, and.increasing in the same ratio each j
year until a return is made ; and, if any j
person make a false, or partial return, aj
•ouhle tax shall be by, jhe .TiW !
’ of-the Interior jl'ourtof
eticT 1 df I*9rHa? return is iuadc.
on report of such fact to them by the Re- * J
ceiver of tax returns, and at least three
days notice to such persun, by order of the
Justices of said Court.”
By the Bth Sec. of the Act of 1845, it
was enacted, that, “All laws and parts of
laws in relation to taxes, now of force, not
inconsistent with the provisions of this
Act and necessary to carry it fully into ef
fect, be and the same are continued in full
force and effect.”
The Tax Act of 1804 was re-enacted by
tlit’ act of Dec. 23, 184 U, “and declared in
force, for and during the year 1841, and
from thence afterwards umil repealed.”
At the time of the enactment of the
Tax Act of 1545, the Bth Sec. of the act
• of lSt‘4 was in force—was it repealed by
the Act of 1845 ? It was, if it is iucon
; sistjent with the 4th Sec. of the Act of
1845 —both Sections, that of tin* Act ot
ISIH, and that of the Act of 1845 —arc
upon the same subject matter —both pro
vidl penalties against those who fail or re
fuse to make a return of their taxable pro
pelty, and those who make a false or par
tial Vet urn —but the penalties are different
and the penalty of one is inconsistent with
thsk of the other. By the Act ot 1804, a
penalty of. ten dollars for every hundred
dollars’ valuation of property negk-ct&Tto
bo given in, or concealed, is imposed upon
thi* delinquent—by the Act of 1845, per
sons failing to make a return of their tax
able property are liable to be doubly tax
; ed the first year, trebly taxed the second
1 year, and increasing in the same*ratio each
1 year —and for making a false or partial rc-
I turn, a double tax shall bo assessed by tho
’ Justices of the Inferior Court of the conn
! tv in which the talse or partial return is
made.
I The Bth Sec. of the Act of 1804 then
being inconsistent with the 4th Sec. oi the
; Act of 1845, was repealed by the- Act of
i 1845 —unless it be held that the Act of
! 1845 intended to impose a penalty upou
i delinquent tax-payers in addition to the
| one imposed by tho Act of 1804, which
| cannot -be pretended with any approach to
I plausibility —then, the Stb Sec. of the Act
! of 1804 was repealed by the Act of 1845
and was not in force, when the present ad j
! Valorem tax law was enacted in 1852—hut
she 4th Sec. of the Act of 1845 was then i
in force for it was re-enacted by the Act of I
! February 22, 1850, and made of force for |
i the years 1850 and 1851, and for each and
! every year thereafter till repealed—it wa* I
| hot repealed until the ad valorem tax iter,
!of 1852 was enacted—and that (i- laml
‘I such parts of the tax acts then in three in
this State,gnay bs necessary to carry J
vnt i ) p in full force. The 4th
184 J imposing penalties I
e who make a false or partial re
t • taxable property was then iB 9
continued in force by the act I
‘dh See. of the act of 1804 I
force, and consequently fl
a tile act of m
; *tibly that the Bth
losing a penalty m
.ndred dollars’ ■
sealed by those S
ud u len tre I urn of H
j is not in force in
illib \j .4. ic is no law authorizing 9
the recovery, which the plaintiff seeks—A I
nonsuit, is therefore awarded.
And this decision does not turn the de
linquent tax-payers loose to make false 9
and partial returns of their taxable proper
ty with impunity—they can be mode to
bear their proper share of the burdens of I
taxation and bo punished likewise lor tin ; ‘9
delinquency—ln all such cases let the R< - JH
ceivers of lax returns give information to |B
the Justices of the Inferior Courts, w: ,1
are fully authorized to impose a double t;;x
—And a p(nalty which may more (ft u* ■
ally meet such cases, has been pr< video by
the last Legislature, which it is unaeC‘ c s> j
ry now to notice.
E. G. CABAXISS,
Judge Superior Court, If
Seasonable Advice.—“ Like Tr r r - 1
ed oak that has withstood the storm? 188
thunderbolts of centuries, man hi /:- ■ “ Iftf?!
gins to a:e at the extremities. Keen £•■ ■#§
feet warm and dry, and we can snap --ur !BH
finger at disease and doctors. Put <.n nv’ HH
pairs of thick woolen stockings, I.to b-g fl
this to yourself; go to some hones’ - ||d |
Sr. Crispin, and have your measure : fl
for a stout pair of winter boots or sfi-y • I*,
shoes are better for ordinary every. cb. v §r.
use, as they allow the ready escape oi tP fl
odors, while they strengthen the ank;-> O 7 H
accustoming them to depend on thi t.. : I
Avery slight accident is sufficient u> w fl
a sprained ankle to a habitual hoot v.fl
er. Besides, a shoe compresses h-, I
hence admits of a more vigorous cirri-- I
tion of the blood. But, wear boots vie- I
you ride or travel. Give directions. ‘ ; fl
to have no cork or India rubber ala fl
soles, hut to place between the layers -H
the soles, from out to out, a piece of s* I
hemp or tow linen* which has been u j fl
in melted gitch. This is absolutely i-H
pervious to water —does not absorb - H
tide—while we know that cojk doe:-, r.-B
after awhile becomes “soggy” and (lag fl
for weeks. „ When you put them on *- ■
the first time, they will be as easy a- fl
“old shoe,” and you may stand on fl
places for hours with impunity —df ■ 1
Journal of Health.
—A
“My hair is 18 years older than my w ’- fl
kers,” said a lawyer, “and I cannot
my whiskers should turn grey first. ,J fl |
- “ Because you have worked so I
uuu’i-. with.v.lllVjaws*-.han witliyojj** Its—-B I
repTiJcf Brown. * I