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I by JAMES GARDNER.
lof ths War—Curious and Sar'
er of Emmerioa Etheridge
New York Herald. of tUe 3d.j
ashington, D. C.. May 19, 1865.
iavc just receded your letter ot the
5 me, in behaif ol the Washington
eoiphis, to join in a public cele-
Qiversary cf the surrender of that
ral army. You also speak kindly
vs to indues the people ot W eat
isent cheertudy to the restoration
uthonty throughout the South,
bat by meeting you on the occa-
I could be of service to a single
ing cit:sen or truly repentant
coaid contribute to the least ex*
e war and restoring the bless
aer the constitution, i would cer
ut 1 h ave no such faith in my
ire, I shall not go.
r you txpre-s the opinion that,
soual appeal," I might “encour*
reclaim the dislojal." 1 confess
t at such a statement ; and I
inion of yours to nothing but a
•art to comprehend the masterly
•at and good President and :be
vko aid him in shaping and di
, 1 policy of the government.—
lully studied and understood the
of our most God fearing and law* (
at; when you .are more familiar .
ud militarv strategy which, ts i
■♦chief of the Army and Navy of
»s,” he is new displaying; and/
r remember the astonishing sue
i in reclaiming our “misgnid d {
id in conquering our “wayward
1 be amazed if you continue
ersary to “encourage the loyal*’
disloyal " Why “encourage the
•ossibie they need encouragement
en for nearly a year, you have
Federal lines ; wheD every night
it«d lor Hush my baby,’ and u;
Columbia" arouses the peop e
fBB of the great security which is.
properly of the loyal people m
ill the country round that(poiit:*
blow can you or I “encourage the
ir matchless President, the late
ge counsellors and h:s peerless
[mates bare already done and
ich wisdom can suggest, which
itution authorizes, and which the
ia tolerates or approves ? There
for us to do, unless it be to obey
!e President in all Lis wise mca
a glorious peace. True we have
ers and copperheads—silly, brain
are so unwise and unpatriotic as
risdom of our indefatigable Pres
bare any such in Memphis, you
denounce them as in sympathy |
you should send them to their |
tfouth,” or to the Dry Tortugas,
;ood by many to be a place where j
ured with a ’hirst far rifle wbis* ;
irop can be obtained. No good j
complain of tbe conduct ol the t
direct our public affairs. They j
ii io remember that ecJitdiium
t rail rly a high crime—it is a
fff.-.ce new—and nothing saves
»rt d wre*ches but the Christian
tn President. • * *
»r*at»oa with some inspired apos*
aiatiy cry .it Chicago—a place
king and oiLcr worldly armise
wn—the President candidly cou.
vs endeavor nir (he did not state
certain »be ’vill «»♦ the Lord upon :
••’ol : that so so' n as he learned
r e ).* wou d renlv do the will of
ent Inn*. Tie reveiath n came,
due course of man.’’ Judging
:s Witte*:, u &-::ounted this:
o. Virginia and L'<»r.*mra, in
.rviauii, a Tennessee un. Mis*
:ul for :ra .r» wto Lad accepted
noed by the co«:a c.■•.{>:* »..w and
to baiu *l- ves ; tu: tua :n the
is of Virgtot :, •and m that part
eh had cot u en c aseeraU-d to
ilitary occnpa ii. G.n. Butler,
Carolina, Florida, Georgia. Ala
\ Arkansas, Tex .s, n should
n:l tor ilie Uni i: men, women
hu.d our Atricao it-ilow-c.i.zens
-r. And yet ibere are those of
t p-rsuasion’ w&a pr r. as not to
‘t this great master uirukc *-f our
exalieU PfsiOent. S.rs, (.A it
divide the B(*h h u d Qu:*.e the
iot cur camps lorthwith ciowded
myriads of bo.d and ardent re*
« f H ** uur American brethren of
crowned by thou*-,: -i -our
«ur soldiers’ with wt.d cuthu.
irmg night vocal with the songs
i>:nibs and mewimg and puking j
we cot our arms oeeu Victorious
' c the dawn of the negro milie- |
like Genera. !*i. Brayman who
ur vicinity (a- oiivar, Tennes*
ct absurd tiles of spnech which af*
, of u ci u President ex»«
lamj and crrocistt. For instance,
e: March uk ffictr, then in com-
Lw. as ful.ows in regard to
a o» freedom with which our xL
r-eeeing;Prwßident greeted the ad
>ear • • The Icyal man is equally
ie disloyal; in fact, more so; for
ns staves rfouih, or hires them in
;ch be himself serves, while the
Ren to our camps beyond re-
G * r this process ihe rebel bolds
Tying them into a State in which
:c ire**, while the law-abiding citu
reuuniag them m a; State where
io.d them. As it is now, the loy
;nduct o/ these men avail them
f the elevating effects cf tai* svs,
tines and the negroes, Gen. Pray
sensibilities by the use of such
«. -Their expensetothe Govern
aß* ll requires aoldiers to guard
ic*en ana dig in crowded and fi .
ley become debased and demora,-
ase and aemoraliz. the army.”
be resolution. yon shonld adopt
s meeting, there shonld by all
'ensuring Gen. Brayman for the
so insulting to onr fellow aitiz-ns
ent, and so justly calculated to in
wners of ltnnessee w. o hare so
>ed to join the rebels,
s license of speech mast be sup
right have men who do not sup
wise and efficient Administration
>olicy or the conseqnence of it.
tew days I have heard persons in
s capital, which bears tbe sacred
igton, and w hicb tor the present
iur illustrious Chief Magistrate—
invidious distinctions between
? D. Bright, of Indiana, and John
ginia. How my blood “boiled
when, a few days ago, I
ndividual of the Btraightest sect
i discoursing thus: “Jesse D.
na, was expelled from the Senate
lates last year, charged with trea
8. fie then owned a farm and
ucky, and still owns them. He
nesty provided in the so-called
, which passed last July He is
to accompany his family on a trip
Europe, leaving his large proper-
AUGUSTA, GA., WEDNESDAY MORNING*, JULY’I, 1563.
l ties in Indiana and his slaves in Kentucky under
the protection of the law. John M. Botts is just
out of Libby or 6ome other Confederate prison,
where he was incarcerated for his devotion to the
Union and his undying hostility to the so-called
Southern Confederacy. Ten days ago his slaves
were enticed within the lines of our armies in
Virginia. Mr. Botts demanded that they be sur
rendered or returned, and received for answer,
direct from Washington that be had no right to
| them ; that our wise and law abiding President
j had sent them off."
I confess that when I heard this long and com
j plaining rigmarole I wa* indignant at this per*
i son's stupidity. He could not see the wisdom ot
j tte wise policy of our most roble executive. He
was as incorrigible as James L Pettigru, of Houth
: Caroline, who, when be read the trand proclama
tion of the most illustrious successor of Washing
ton, took the oaih of allegiance to ihe Confederate
Government, and offered his private fortune to
the rebeis to aid them in making war upon ‘ihe
irmieaotthe sublimes! nan ot modern tiui s’;
of Nelson, ot Tennessee, w ho, with sous in rebel
captivity published an appeal to the people of tba<
State to’ take up arms against our freedum-loviog
President , of Houston, Henry and others, who
immediately went over to the rebel cause. Away
with all such men. A good Uuion man loves p r
; m. He cures nothing for liberty or property, fume
j o: fortune, considerations or contracts, • fbee or
( opinion. Toe true test is simply this; who is the
, greatest, wisest and.best of mankind? Who is the
i ti rst natural military geDius of the wotld? Wuo
doeth ail things wisely and well? Who shornd
i b? elected President as long as be will accept the
office? I. to all these inquiries the re pondentun'
j swers, wi h a firm uufalteiing voice, Abraham
Lincoln, Esq , he may be set down as a good
Union man, tn to join a “Loyal League,” receive
a contract, accept a commission or office, and to
vote. But if, like Crittenden, ot Kentucky, he is
ever talking about the Constitution uud such
worn out thtmes, he ought not to be trusted for a
moment.
A Union man must have an abundance of fa'th
—faith m the saving grace of our exalted Pies-i*
dent—faith that he will yet prove the political
Moses to lead our armies across the Rappahan
noct—faith that under his leadership, couia be be
induced to take the field, the mighty hosts of
Rebeldom would fliefrom Marys’s Hitland drown
themselves, like “possessed" swine, in tbe adja*
cent stream.
How is recruiting now in West Tennessee *f
Last summer only a few thousand eolisted in our
ranks , but very tew,l believe, in Memphis. You
were so amply protected within, that you forgot,
I fear, the sorrows of those who had not yet had
an opportunity of greeting the fl g which brings
such certain security .to loyal men, women and
children, such inevitable protection to property,
including such trifl ng ortic'es as negroes uud
cotton bales. Hurry up the volunteers. Give the
| lie to those who intimate that TeDDe£seeanH will
| not go into the Gulf States to fight ter their
brethren of African descent,
f True, mi st of ot r citizins have sons,daughters,
; s s ers, fathers or brothers there; but they ough'
[ never to have Set led S 3 far South. Besides,
when you have secured ireedoin to our A rican
j fellow c tiz.ns South ot us, y* u may poss b y
have tba honor of taking uart m carrying the
same boon to a similar class in Tennessee and
Kentucky 1 doubt not <ur noble Presidt n : will,
in due time, adopt suitable means to ascertain the
wilt ot the Lord in this behalf. Indeed, it
to have been made known already to some of the
le-8 r l'ghi?. Last week a grand coaventioa O'
the loyal vwmen of America mbled tu t.e
city ol New York. Each delegate had conceived
(not a baby) an idea; and, under the inspiration
! of the great occasion, they hive commanded our
magnificent President to proclaim freedom
throughout all the ends of the ta th. 1 doubt not,
at the proper time, he wi iso proclaim; and the
twenty thousand troops whica bis Exce lency,
Govern r Andrew Johns' n was recently author*
ized io recruit in Tennessee ( ou havs no <i üb:
enlist* d,, will soon be re. dy for toe g- d work o’
giving practical freedom to on eas aved fehow*
ooun rymen, maie and female, of A‘nc»u descent.
When that time comes, Memphis wilt oe a lovely
city. I s walks and promenades will be illumin
ated by tho smtiing f.ictsand brilliant ey s of’the
graceiul and accomplished sons and daughters
ot Lincoln and Liberty, ot Da; kntssand Dah m y.
True, our otate constitution and laws, like those
of Illinois and other loyal States, will not peffnit
free negroes to come within our States, nor eh-
slaves to remain there; but from
military necessity,« r, as a high official express
es it, * from ihe rx wc-stitjU rei ol the tning,”
they wi.i, no daub: be permuted t<» remain. The
plan recently adopted in South Carolina of *e!l*
ing there the lands of rebels might b« adopted,
and thtreby Memphis might soon become “a
vartegutid city.” Uur white and colored brethren
and bisters might thus furnish an example ot that
‘•freeuoiij and lratern.ty” which so many unouppy
Northern spinsters sincerely regard as the only
means of c .mprom.sing the present un'ortunate
dibtmc ija of color.
j You should by all means pass a resolution in
favor of giving such farms and town hits os are
not needed for our colored brethren to our Chris,
tian frier ds of the North who desire to Lv.- among
their colored friends, particularly to that uume:*
ouaacii respectable class who think ihat both
races will be improved by a cros* ot ihe Anglo-
Saxon upon the pure Guinea. “When this cruel
war is over” Low our Fsalm singing brethren
from the Church of the Puritans would eDjoy a
Confederate farm upon Big Biac», Red Kre.', the
Arkansas oy Ponchartrain! When the rebels are
disarmed, how meek and ’*»wly, dociie aod peni
tent, they will be, while beholding our Northern
brethren’occupying their mansions, and illustrat
ing the beauties of Gen. Banks’ apprentice sys
tem! Wnh what impunity Gen. Builer would
ride from bis plantation on Moon Lake :o bis
ranche on Deer Creek I Then would be made
manifest the abturdny of those copperhead croak
ers who foolishly insist that, while military power
can put down rebellion, moral power alone can
eradicate its consciences and keep it down.
You should byn> means fail to adopt with
wi;d acclamation, mingled with a lew “bully
Hal elujihs,” a resolution severely denunciatory
of those who criticise our military opcrationa,
cr show impatience at the tardy movements Oi
our armies in Stouth Carolina and Virginia. Such
criticism gives the rebels ‘‘aid and comlort,” and
though it may not be felony without the benefit
ol the clergy, is nevertheless, what Mr Polk would
stigmatiii as “moral treason"—a crime which
our noble President and other Whigs were com
peted to “dry up” during the war with M.x.co.
Our present mili‘a*y uiscord is but “harmony
when understood.” Wo are abundantly able l<>
beat the rebels whenever we try. At preient we
have them completely surrounded—crowded into
a small circumie-ence of not le. r * than 6,loomiles.
Our armies are guarding the ou’posts ol this con
tracted i:ne, and every where daring the pusillun
imous butternuts to ub rce the centre, and ths
ragged wretches/’tii* ' the v h.»vo forces
ai Galveston, Pausacola. Hilton
Head, Newbern, Sui^lk—all quiet ou ti e Biack-
Waier-Fortress Monroe, ou me Rippahaoo »ck,
at Baltimore, alon« the lin*» ol tbe Baltimore and
Ohio railroad, in Western Virginia, in K-ju’uc ;y,
Tennessee, Missouri, Fort Smith, ani at Vicks
burg, in tbe very heart of rebe.doin. U>w Kdj
can the rebellion exist when thus circumscribed ?
In addition to ali this, Adjt. Gen. Tnnmas. a na
tive of “My Maryland,*’ and who last year was
charged by the malignant tongue of slander with
being a secessionist and a traitor—following
where such noble mes as Batltr, Brady, Dickio -
son, and other old friends of Breckinridge dare to
iead—is now in the Southwest organizing the
loyal blacks, who, it is understood, are impatiea;
to be led against the barbarous hordes of Lee and
Beauregara. Northern philosophers, women
and divmes, who regard the African as the best
normal representative of the human race, and
those who had seen the s’uidy mastiff quail be
fore the perfume of the skunk, do not believe the
delicate nerves of the rebels will be able to with
stand a bavouet charge from these American soL
diers of African descent, if made when the state
of the thermometer indicates cutaneous activity
and corresponding perspiration. Time, however,
will soon settle this disputed question.
You should further denounce all who complain
of the Army of the Potomac, it has been in no
sense a failure. It has achieved more than any
army in ancient or modern times has accomplished
under similar or equal difficulties. Its bravery is
unquestioned, and injustice is done its generuls.
True, McClellan, under the influence of Northern
Cvtpperheads, aided by such republican fogies as
Ttiurlow Weed, and backtd by the stupid grad*
uates ol West Point, was fast becoming a favor
ite with tbe army and the people, and it was
gravely hinted by some of his bolder adherents
that he mignt be used by the copperhead frater
nity to 6upp)ant our unrivalled President in 18oi.
Beider, Gen. McClellan had cammanded the |
Army o? the Potomac long enough. “Rotation
in office” is a sound political axiom. He has,
therefore, retired, although a favorite with the
brave men he s > long commanded. Gen. Bum
side’s career has been an eminently brilliant one,
and the sa*re may be said of GeD. Hooker, who.
I presume, will soon retire upon the laurels he
has so nobly won.
But in all this there is Birutegy. It is the re
*u;t of that superior genius and wisdom of our
President, who, as Com r » aider in Chief, moves
inferior upon ihe military chessboard with a
skill which excites the admiration of all who are
truly 1 »yal to the admioistratidn. No harm can
re*-uit from all Ibis. We hate an abundance ol
leaders rtady and willing at a moment’s notice
to lead ihe Army of the Potomac to the rebel
capitol. We have in reserve Butler, Pbelps.
Busteed uud Lace, to say nothing of Colonel
d’Uiassy, who, like Mahomet’s coffin, is stilt bus*
pended between tbe heavens and the earth. I
look in vain among the names attached to your
ietter for one which recalls a familiar face, ido
not now remember that I ever had the honor ot a
personal acquaintance with any one of you, ats
though m former times I knew many of the lead
ing citizms ot Memphis, among whom are not a
few who are still ardently in favor of a restora
tion of the Constitution. . I regret to find none
ot them associated with you in the proposed
demonstration. But 1 will indulge no com
plaints.
Wherever cur armies have secured a permanent
foothold in the South, as at Hiiton Head, New
Orleans, Newbe*n, Nashville, and Memphis, tbe
Northern friends < f our most < xcellent President
have supplied us abi ndmily with most disinter
ested men and women, whose oyal tongues are
heard in melodious tonesgw herever we oc
cupy and possess’ a cotion or contraband settie*
meut in ihe Confederate Wilderness. Look at Hil
ton Head, where, the tender maiden and tougher
matron of the North n: ogle upon sisterly terms
with the Palmetto African ladies of South Caroli
na. A b' untiful of iracts and catechisms
will no doubt soon be followed by an improved
lusue of contrabands—not s> white us the pare
Angi), not so black as the normal African- In a
few vetrs they will
Wnlk in beauty like the nigh’,
0: cf udless c'.itn s and starry
And a t that’s *est of dark and b-ight,
Mee: in their aspect and their eye.-.
In North Carolina, Char e? Henry Foster, E«q ,
originally from Maine, and a warm political friend
o Br»ckißridge, Das organ a free labor asso*
cia’icn, ana Gov. Stanley ha« gone back to Cali
fornia m disgust. In Nashville we have a regii'
lar v organized Ab dition society- Its organ is j
the name t<s that ot the Bta*e and Federal Govern- ;
s ent, and the editor, though imported fmm j
abroad, is doing more to pus am tbe glorious Ad
mini t rat ion of President Line la than any native j
cit z?n of toe State cm do or is willing io
do. i'his Abo'ir *c society and this Abolition
newspiptr, although conducted w::h n the
ca ious of the city, ured ting,uo doubt, very much
to i dace rue people of Middle Tennessee to cease
all further opposition to the a He, gentle, and
constitutional rule of distinguished Chief Mag
istrate.
In Memphis the harvest is a tempting one, with
cotton at a dollar per pound and likely contrabands
“lying about loose,” our enterprising Northern
friends who love the Union and wish it preserved
under the guarantees of the Constitution, may
make si “good thing of it.” Already I hear of
several who have farms in Kansas, lowa, Illinois.
Indiana, and other loyal States, which are now
well tilled by negroes who once belonged to the
Union n.en of the South. Facts like these will
tend greatly to the restoration of peace and har
mony, and materially aid in removing tbe p-eju*
dice which thepeopleof the insurrectionary States
have entertained against their Northern kindred.
They now know that the wa»* is not to be so cons
ducted as to deprive them unnecessarily of aay
portion of their property, and they now have
po9iiive pr<.of that B»uthern secessionists
and Northern copperheads, who charged
that she war was to lie finally waged ag3inßt the
South as a sec ion, instead ot the rebel.-: and
their a lies, were guilty ot falsehood. Further
more, there is a large party at the North who
have persistently refused to regard theAlricanas
th* best representative of the hurian race. This
influx of Degrees will do much Io change their
opinions, and by the fame rnthern man
ners and customs will become gr.idu.-l y intro
duced north of tbe Ohio and Po opuc, rendering
our people more homogeneous iut>.-rm*r
times. Thus we will again hecouje a unit-d a 1 d
loving people. The lion and the Luib -ihe con
tractor and tbe contraband—wi| lie dawu to
gether, and then the milienium wfil bare come
Excuse the haste with which I write, and ucc<-pt
assurance of my highest regards.
Very respect uiiy, your ob’t s^v’t,
Eii Ethbeidgk
To J. B. Tomeny, G. D. Johnstn aod othtrs,
Memphis. Ttnn.
J-roTH the Hiuhmond Erquirer.
Analysis of the Confederate Tax Law.
T"i* »*w pe»9*d f •"»?gre*« Apr! 20, 1865, and
coniinues of torce (except ia specified cases) to j
December 81, 1665.
The sections imposing the tex a“e sections ), j
5,7,3,10, 11, 12. By sec. 1 navil stores, salt
wine and spirituous liquore, &iso tobacco, cotton,
wool, fl >ur, sugar, moiaseg, syrup, rice, and other |
agricultural product*, aife t»xed.
On these conditions—lst. If not necer-sary for
fam iy u.-e lor the rest of tbe year 1868. 2d If on
hand July Is*, 1368- 3d. If ihe growth or pro
duction of some year preceding 1863.
The tax is 8 per cen%
Again: AM moneys, bank notes, or other cur
rency on hand or on deposit, and tbe value of all
crediis on which the mw.rebt has Dot been paid,
are taxed on tbe following conditions: Ist, If oq
hand Ist July next. 2d. If not employed in a
business whose income ia taxed. By sec. 16 funds
of hospitals, churches, schooD, Ac, are exempt.'
The tax is 1 per cent.
Both the above taxes are assessed July Ist, and '
payable Oct. 1,1868.
Section 5 provides for taxiDg business, trades, 1
possessions, Ac , as follows :
VOL k 10 No 23
! Per cent, of
Business. Specific Tax. gross sales.
Apothecaries, 50 2%
Auctioneers, oo 2%
Bakers, 50 l
Bankers, 500
Hilliard tables, each, 40
Bo vling alleys, each, 40
Brewers, 100 2%
Brokers, 200—
Butchers, 50 1
Cattle brokers, 50 2>£
Circus—lo per show, and 100
Commercial brokers, or
commission merchants, 2002%
Confectioners, 50 2%
Dentists, 50
Distillers [see belowj, 2®o 20
Doctors, 50
Eating houses or hotels—
rent 10,000, 500
rent 5,000 to 10,000, 300
rent 2 500 to 5,000, 2<»o
rent 1,000 to 2,500, 100
re it 1,000, 30 --
Inns—same.
Jugglers, 50
Lawyers, 50
Liquor dealers, retail, 100 10
“ “ wholesale, 200 5
Livery stables, 50
Merchants, retail,* 50
wholesale, 200 2}\
Pawnbrokers, 200—
Peddlers, retail, 50 2%
“ wholesale, 100 2 %
Photographers, 50
Physicians, 50
Surgeons, 50
Theatres, 600 5
Tabacconisuj. 50 50
Distillers of fruit for ninety days or less pay
S6O specific tax, and 50 cents pef gallon on tbe 1
first ten gallons, and $2 per gallon on all over that
number. i
Section 7. Levies a tax upon salaries—except
| military.or naval salaries.
Salaries not exceeding SI,OOO per annum, no ,
tax.
Over SI,OOO, not exceeding $1,500 per annum, 1
per cent. i
Over $1,500 per annum, 2 per cent. i
Section 8. Levies an income tux. payable Janu
ary 1, for the preceding year.
Income includes, Ist, tbe value of rent of
houses, Ac, in town, occupied by the owner, or i
owned and not rented out; and 2d, the value ol
tbe hire of servants not engaged iq business, or
farms, and so not t&xsd otherwise; and 3d, gross
share of partnership profits ; 4ib, value of beeves
cold, less cost if purchased, and less corn fed to
them, . i
Section 12. From income is excluded, Ist, sal»
aried; 21. dividends on stocks, whan the couipa*
ny pays; 3d, income from products of land, which !
are taxes in kind.
Also, from income derived from rests, is exclu* i
ded the cost cf annual repairs not exceeding 10 :
percent, (from rent of houses, not over 5 per
cent.) .
From inc »me oi Manufacturing or Mining bin*
insss, is included, Ist, the rent, if hot owned by j
the party ; 2J. the cost of labor, tfhired ; 3d, the t
coi»t ol material, purchased uni manufactured. I
From income derived from navigation, ia de*
dtic ed: 18% tbe hire of the vessel, if not owned. 1
2J, Ifcwned, wear and tear, not over tea per •
cent. S’, ! a fjrp*r»9 of rttßliog. t
Theiunoine inciudvs freight for the owners’ t
» account.
From income oa Ship-building. A?., deduct—
-Ist, tbe co.-t cf labor, if hired. 2d, the cost of
materials, if purchased.
The ra ue of ship is includ'd a thi income.
From income of Mutual Insu r ar,ce Company,
the losses paid.
From income on merchandi.-e, or Siie of other
! f rop:r;v, real or personal, deduct: Ist, the .rime
| nfreight Bi, cierk hi;e :■ ao'uuiiy p,.'d.
; 4 r-f U.U', ll house u • t owned.
| From incoroe Irom any other business, deduct:
i Ist, clerk hue. 2d, room i' not owned. 3d,
labor, if hired. 4th, cost of material, other than
machinery.
The iccosne of a foreigner includes on ytbit
made iu this M(U3ty. By section 16, the income
of hospitals, churches, schools, &?., is exempt.
The income being ascertained, the tax is us sols
lows:
If not over ssuo per annum, no tax.
Over SSOO (not over $1,500) 5 per cent.
Over $1,500 (less tiiun $3,000) 5 pe r cent on
$1,500 —10 on,excesß.
Os $3,0C0 (less than $5,000) 10 per cent.
Os $5,000 <less then $10,000) per cent.
Over SIO,OOO, 15 per cent.
Joint htock companies of tbe nett annual earn
ings (sat apart for dividend and rtserved fund)
pay as follows .
If mt earnings do not exceed 10 per ecu’, the
tax is 10 percent ot the Dett e.rmngs.
Over 10 (less than 20) pr r cent.
Over 20,16% per cent.
All the tax levied in 8 etion 8 is payable Janu
ary Ist of each year.
Section 10. Levies a tax on speculative profits
made in 1862, by purchase within Conteder<te
States, and sale (any where,) of flour, corn, oa*s,
hay, nee, sugar, cane, molasses, butter, bacon,
pork, salt, iron, or iron manufactures, cotton
c’oihs. wool-.n c.oths, blankets, bools, sbojs.
This tax is ten per cent., payable July Ist, 1863.
It is for this year only, and does not apply to
regular retail trade. Profits on wheat or meal are
not included.
Section 11. Levies the tithing t; x. This can b -
co lee'ed in kind and used by the Government,
or sold, or the Government can collect i s money
value {^assessed.
From the gross product of land can be reserved,
Ist, of sweet potatoes 50 bushels; 2d, of Irish po*
tntucs 50 bushels ; 3d, of corn 100 bushels, or
wheat produced this year 50 bushels, (but both
com and wheat cannot be reserved tn above quan*
tity); 4th, of peas or beans 20 bushels, or of both
20 oushels.
Government furnishes sacks for grain, and pays
for m Masses barrels, but not for cotton bagging
or r> pe, or tobacco boxes.
A ter above reservations, each farmer or planttr
pays oue-tentb, or 10 per cent, of the products of
toe present year—wheat, com, oats, rye, bock
wneat, rice, potatoes, (sweet or Irish,) cured hay
and fodder, eugar, moiasees (made ot cane), cot
ton. w *ol and tobacco, peas, beans, ground peae,
and by section 12. bacon, at the rale of 60 lbs.
ot cured oacon lor every 100 iba. of pork included
I iu the utue.
I Tbe tithe is to be delivered at a depot, not more
tbau 8 miiee from the place of production. Cot
ton and tobacco to be delivered oy March let, or
n-.xt year: other products within'two months
j atter assessment, to be maie when crop is ready
for market.
I Sectioh 12. Taxes—-ls% pork—(as seen in above
section 11,)—viz: 6J pcuuds of bacon tor 100
p -iinds porx, included in the tithe, i. e. on every
1000 pounds killed. 2J. The value of neat cattle,
nurses and tnul*s, not used in cultivation, and
asses, 1 per cent., payable July Ist. 3d. The
value of beeves killed—(as seen in section 8) —
less cost oi b -e‘, if purchased—and cost of com
led to him goto into income.
ASSESSMENTS.
Such are the taxes levied. To arcertain the
n-cessary facts the following provisions are
i Ht.sde:
1 Sections 2,8, 4,6, provide for tbe registry of all
' persons engaged in tue business taxed in section
I s—viz: A : o'hecaries, auctioneers, brokers, Ac.,
| Ac. They must register within sixty days after
the patßage o! this act—viz: bj June 20, 1863, or
at the time of beginning business; also on Ist
day of January, annually.
The registry gives first the name of the person
or firm. 2d, The res dence. 3d. The place or
places of bueinesß. 4. All facts going to show
the amount of tax, viz : amount of sales of mer
chant er number of exhibitions of a.circus, Ac.
Upon change of business, or upon death or as*
Bignment,a new registry is required.
Failure to register doubles tbe specific tax eve
ry thirty days.
Persons taxed on sales make returns quarterly,
under oath and pay tax thdn accrued.
Sec. 9. Provides for estimating income. This
is done in case of disagreement by arbitration.
It the tax payer falls short of a true estimate by
one-fifth, he pays one*tenth additional income
tax.
Sec. 11. Provides,for assessing value of tithes.
If tfie tax payer and assessor agree, a written
statement is made, signed by both, and two cop*
les of this are made—one for tax payer and one
lor collector. It they disagree the matter is set
tled by arbitration.
Penalties for not delivering produce are provi
ded in this section, viz : 50 per cein. is added to
the assessment with the cost of A:.
A tenant renting land on shares of the crop,
setileß the tithe on the landlord, and is protected
in so doing.
See. 15. Provides forth 3 responsibility offrus
tees’ agents, A;', in making returns and paying
taxes, and indemnifies them in 30 doingi
Sec. 18. Provides for post quartermasters to col*
lect uud receive tithes, and tor their use, or sale
or commutation into money.
In a word, for the administration of the tithes.
Sec. 14. For the duties of assessors and collect-
ors.
Sec. 17. Empowers the Secretary of the Treasu
ry to prescribe rules.
Hec- 18. Determines the duration of the act.
TUB DUTIBS OP TAXPAYERS, TRUSTEES, AGENTS, Ac.
1. Every person included among she profes
sions and trades named in section 5, is required,
Ist, to register; 2nd. to pay specific tax; Bd, to
J>ay tax on sales to date. Tnis ia to be done bv
tune 30th—probably, by July 1, will be deemed in
time, See sections 2,8, 4-
Persons taxed on sales will also make quarterly
returns and quarterly payments—say July 1, Oca
tober 1, January 1, April 1. See section 6.
2. Persons who, on Ist July, 1863, hold cotton,
tobocco, Ac., or other products of years prior to
1863, must estimate their value, and pay the tax
on that ofay—July 1, 1863. alee section 1.
3. Persons who. on Ist July, 1863, hold money
or curr« ncy on hand, or on deposit, or credits on
which interest has not been paid, [unless these
be employed in tome taxed business] must esti
mate their value, and pay tax July 1, 1863. See
section 1.
4. Persoas who made profits by speculation in .
1862, must estima'e und pay tax July 1; 1818.
See section 10.
5. Salaried persona roust estimate salaries, [not
naval or military] and pay tax January 1, 1864.
See section 7.
6. The income tux is to bo estim ited end paid
July 1. 1861 Beesection 8.
7. The planter estimates his tithe when
for market. He delivers within two months alter
estimate, except cotton, tobacco and bacon, de
liverable March 1. Seenctin 11.
8. Tue planter keeps accou it of hogs killed to
March 1, 1564 aid then tie! vers said account
’.hereof, urd pays bacon A!a-» of beeves killed
to November 1, the
givi'ig m teem". Also, oi the value of idle
stock. November 1 tUi tax on which ispaid Jan>
uary l tbereufter.
sums questions cfj.v m* law
In section I—Are “monies and currency” em
ployer! in ux-d business, exempt, as well as
“credit” employed Y* Yes—the exemption ap
plies to both.
A sveond quotion arises, ts to whether this fi.x
or monies, credits, Ac, is limited to the jtar
1563? We think it is so limited.
A t:; r i and very important question cs to
wfjat credits are included in the * xempuon, as
“employed n bu io.-ss hI eady tsx-d.” A mtr*
ci.antV note ju:lt c>u its, arc they € X *Qipt ? 1
to be used when collected in carrying ou mercan
tile business, we think them ♦x^inpt
Bv the value of credits we underarm) p: iacipa;
and i terest ol so vent credits, and the estimated
value of them which the holder believes will rot
be piid in full.
Does the tax. In section 5, upon trades, grest
sale.-*, A-i, exempt the paper from tbe income tax
in section 8 ? Clearly not—both taxes are paid.—
It is supposed the taxes on sales will be provided
for by adding to the price.
In reciion 5, No. B—supposes distiller of fruits
tc* distill large y for others’ use, how will he have
to pay under tfie law ? We think be wiil have to
pay according to rbe whole number of gallons
distilled, and should provide for the tux iu nuking
terms with his customers.
In sec.ion 5, No. 13—do com mission merchants
pay 2% per cent, upon tales of cotton, Ac., for
planter*? No. The tux is on sales of produce con
signed by “others than the produce!a”— produce
refers ty agricultural productions, says the Secre
tary *f the Treasury.
Are all ihe trades, professions, and occupations
mentioned in section 5, to be registered ? Yes, all!
Such register names a business, if no more.
Should a planter, in estimating his income, in*
elude tae value of tbe rent of bis boui-e and of
the hire of household
If ths house be in town, he shouul include rent,
but no otherwise. In regard to hire of negroes,
be should include, in estimating income, the
Vfc ' ue ‘ biro of tho.-e n„t engaged in work
ing the cr’p, or in o*her *ax-d business. If
negroes og engaged partly io household, .and
parily in planting du its, it wou d set m proper to
me l uric the va il' if ihe pjVtia! hire for house
hold work. With most planters ihe matter is
indifferent, as th w ir inc <me not derived Irom ;be
crop, even including such hire, would be under
SSOO, end so not taxed. If a planter has horses,
Ac , used partly in the crop and pjrily as car*
riage horses or for pleasure, it would seem proper
and safe to include in the return of lax, (section
12) a just proportion of their value,
S'» much upon what tbe tax law is. Upon its
policy, we may perhaps comment in another num
ber. Sentinel.
From Mississippi-
We gi\e two letters from our able Jacxson cor
respondent this evening, both of which will b e
louud higaly interesting, it will be seen he
s.pf-akß hopetully ot the condition of things, so far
as Vicksburg in concerned.
A business letter to tbe editors, dated Jackson,
June 22, says: I have nothing of importance to
toll you, with the exception that Pemberton made
the feathers fly Irom the Yankees again last Sat
urday. From ail accouais, to use a common
phrase, “ b- chased ’em up” to the tune of seven
to ten thousand. Chalmers and Ruggks have
whipped out ihe Memphis raiders, and driven
those of ihem that were left howling back from
North Mississippi. Chelmers captured a whole
regiment, except one company.
Our information as to Gen. Johnston’s opera
tions leads us to the opin'oa, that up to the 23d
he had not materially changed his lines from those
we stated he iccupied some days ago, v;z : his
right et Yazoo Ci»y, and bis left nt Bulton’s, on
the Southern railroad west of Jackson. There
were ngrs of aa early movement manifest, but
General J. provokinglr continued reticent as to
the direciien. If he OD y succeeds in getting
from tbe authorities tbe help be asks, tbe cam%
paign will be a short but brilliant one,
Atlanta ApptaL