BY STOCKTON k CO,
OUR TERMS.
Tbi* following are the rates of Subscription and Ad
vertising in the Constitutionalist :
Wseklt—3 Months $ 75
6 Months 1 50
TERMS FOR ADVERTISEMENTS:
per Square for Ist insertion, and 75 cents for each
additional time.
Special Notices will be charged 25 per cent, on the
above rates.
[From the Richmond Whig.
The Burning of Columbia.
There is a controversy between General Slier
man and General Wade Hampton as to the re
sponsibility for the burning; of Columbia. This
controversy was initiated by General Sherman,
who, in a letter written by him on the subject
to Mr. Benjamin Rawles, of Columbia, denied
his own responsibility for it, aud charged it
upon General Hampton. The correspondence
between General Sherman and Mr. Rawles re
sulted from a petition of the latter to Congress
for compensation for the destruction of ltis
bouse by the Federal army. As soon as Gen
eral Hampton saw this letter in the newspapers
be wrote to Hon. Reverdy Johnson, Senator
from Maryland, denying that any cotton was
fired in Columbia by his order, or that the citi
zens set fire to it, or that any cotton was on fire
when the Federal troops entered the city. On
the contrary, he alleges that he gave a positive
order that no cotton should he burned; that
not a hale was on fire when the Federal troops
entered the city; that General Sherman prom
ised protection to the city, “ and that, in spite
of his solemn promise, he burned the city to
the ground, deliberately, systematically, atro
ciously.” General Hampton asks the appoint
ment by Congress of a commission to investi
gate and report upon the tacts of the case, and
pledges himself to prove his allegations before
“any honest tribunal.” When General Hamp
ton’s letter was read in the Senate, Mr. Sher
man, of Ohio, brother of General Sherman,
professed much amazement and disgust at the
audacity of “ this most impudent rebel” in
writing such a letter, and spoke in slighting
terms of him. Mr. Fessenden was opposed to
receiving or considering the letter. Mr. Con
ness was of the same opinion with Mr. Fessen
den, and added that a man who would attempt
to destroy the Government of the United States
would certainly not hesitate to burn a city.
General Hampton is as lofty and honorable a
man, we will not say as any of the three Se
nators who thus expressed themselves, for that
might he scant praise, but as walks the earth.
As for Mr. Conuess he would not dare, in or
dinary times, to insinuate anything reflecting
upon the distinguished gentleman whose char
acter he now feels himself safe in impugning.
He takes advantage of the present state of
public affairs, and of his official position.' This
is very brave and mauly!' It is, perhaps, natural
that Senator Sherman, the brother of General
Sherman, should evince sensibility, if not re
sentment, in regard to any matter touching that
distinguished officer’s reputation. But we were
not prepared for the unseemly and puerile dis
play he made.
Here is a controversy as to a matter of fact
between two officers of high rank, who made
much reputation during the war. Both of them
are esteemed men of high character and un
impeachable honor. It is not necessary to be
lieve that either would deliberately and know
ingly make a false statement. Like all mortals
they are bolh liable to mistake. One (General
Sherman) charges upon the other (General
Hampton) responsibility for the burning of a
town during the late war. The latter denies it.
Why should he uot deny it, if he is not guilty ?
He goes farther and retorts the charge, and
asks a committee of investigation, pledging
himself to prove to the satisfaction of any
“honest tribunal” that he is not guilty, and that
General Sherman is. Has he not the right to
do all this ? These gentry, who from their
“bomb-proofs” assail him for it, will have to
learn, aud the sooner they learn it the better,
that though the Southern people were defeated
in the late war, by mere dint of an overwhelm
ing numerical superiority, (as five or six to one,)
individual Southerners did not lose their man
hood or their personal rights, and that success
in that war did not give to mere individuals at
the North any right to snub, sneer at, or insult
individuals at the South, nor willthey be allow
ed to do so with impunity. It will be better
for them to be cautious and prudent, and avoid
creating difficulties that may call for future set
tlement. Insults rankle and are not readily
forgotten.
Mr. Conness was pleased to say shat “ a man
who would attempt to destroy the Government
of the United States would certainly not hesi
tate to burn a city ” —meaning that General
Hampton would commit any crime and make
any false statement because he had been what is
called “ a rebel.”
If it were not contemptible, it would be
amusing to see men without the spirit of hares
ensconce themselves behind numbers and rail
at individuals whom man to man they would
not dare encounter.
But, we would like to know at what time the
use of the torch in war came to be Considered
so great a crime that to he charged with it
called for such indignant displays on the part of
the friends of the person accused! The black
ened ruins of fifty Southern towns and villages,
and of thousands of Southern homesteads,
wantonly committed to the flames,attest to this
day the energy and zeal of Federal commanders
n this line of service. Do these officers all
stand disgraced in Northern estimation, as
these senatorial demonstrations imply General
yditrrnan would be if he had burnt Columbia ?
’Ve should like to know. If so, then what is to
he said of the performances of that cockahoop
trooper Sheridan in the Valley of Virginia, and
of the chief under whose direct order he acted,
in so desolating by fire that beautiful district
“ that a crow flying over it would be compelled
to carry his rations ?” The subject is a fruitful
°ae, but for the present we forbear.
(Fro.’.a the Richmond Enquirer.
can advise no more humiliations. The
Northern politicians fought us because they
held that we were still States in the Union. We
yielded to their view of the matter, and pro
posed to act as such, when we are met with an
interminable series of conditions precedent.
In other words, they refuse to recognize our
presence in the Union, after refusing to allow
our departure. It is idle for us to pay price
after price, for what they have never had a right
to withhold, but which they have the power
aud the will to deny after the price is paid, the
same as before. If they are resolved to inflict
thc-ir tyranny upon us, we can at least maintain
°ur dignity and self-rc-speet; and these are
worth more than our rights, for character is
before interest.
The reader doubtless remarked a passage of
ineffable meanness, in the comments published
yesterday, of Senator Sherman on the letter of
Gen. Wade Hampton. Said he :
He writes to this Senate that the State ot
South Carolina is excluded from representation i
‘AUGUSTA, GA., WEDNESDAY MORNING, MAY 16, 1866.
in this body. And why is she excluded ? Be
cause they violated their oath, and have for
yegrs been trying to get out of the Union, and
now that they are beaten and defeated they
whine like whipped curs to get back.
The man Sherman knew that he was speak
ing falsely when he said the Southern people
were “ whining” to get back into the Union ;
and when he compared them to “ curs,” it was
but the snarl of the dog that represents Ohio
in the Senate. The Southern people, when
they yielded the fight, returned, like honest and
honorable men—a character that Sherman does
not know how to appreciate—to the duties of
the Union, from which they had uot been al
lowed to withdraw. One of these duties, as
well as a right, was the election of representa
tives to Congress—a duty which Mr. Lincoln
was very apprehensive they might refuse to
perform. For this loyal and honorable course
they are villitied, as we have seen, by a mau
who would not dare to speak as he did in the
presence of a Southern representative or to the
liice of a Southern gentleman, and who would
sooner jump into a well than say it to Hampton.
If Sherman does not want us in the Union,
why did he not let us go ? Why did he scud
so many to that fight from which he spared his
own carcass, if he did not desire us in the sis
terhood ? And if he did, why does he now rave
against us like a virago, when we appear to
take our places ? It is such creatures as he
that are now exacting conditions of us for re
cognition as members of the Union, after hav
ing so recognized and proclaimed us on every
battle-field from Gettysburg to the Rio Del
Norte!
If the powers that be are resolved to visit
outrage upon us, let it, at least, be without our
further sanction. Let us stand in our tracks,
and upon our rights, and throw upon those who
may deny them all the odium and infamy.—
Such, we believe, is the temper of the Southern
people at this time. We have followed the ig
nis fatuus of reconstruction until we are weary
of floundering in morass and mire. The repre
sentation which would be accorded us even by
those who would allow ns representation atali,
is really no representation. The test oath makes
of it a mere mockery; nay, worse, for it makes
it misrepresentation. Think of Botts or Un
derwood as a representative of Virginia! Infi
nitely do we prefer none , to such as they. Then
surely we have no need further to prostrate
ourselves in the dust, in tedious and doubtful
pursuit of a privilege like that! Let us look
to our cornfields and tobacco patches and work
shops, and leave the reconstructors to come to
their senses. We have eaten our peek of dirt
already.
[From the Richmond Times.
Profiting, no doubt, by .Usop’s account of
the successful assault of a cowardly donkey
upon a dying lion, certain Northern non-com
batants have recently covered themselves with
disgrace in their vain attempts to dishonor
some of the most estimable and chivalrous sol
diers of the late Confederate armies. The first
shameful instance of this sort was the brutal
insults offered to General Edward Johnson,
when he was forced to appear as a witness be
fore the “ military commission,” of which that
heroic vandal and fugitive incendiary, Hunter,
was President. Without the slightest provoca
tion, and in the mere wantonness of secure ma
lice, a few obscure Federal brigadiers yelped at
that battle-scarred, fearless warrior, who treated
his assailants with calm, imperturbable indiffer
ence and contempt, and seemed not to hear
even their impotent calumnies. The recent
vituperation of that Chevalier Bayard of the
South, Wade Hampton, by Senator Sherman,
will place that individual in the eyes of liouor
ble men of all nations in the same category with
Beast Butler.
Persecutions of unprotected women, and in
sults to paroled soldiers, are offenses which
gentlemen and men of courage never forgive.
To us it seems incredible that Sherman the
“General” and Sherman the “Senator” can
be the children ol the same parents. How the
former must blush at the disgrace which has
fallen upon the family, when he reads of the
marvellous valor and prowess exhibited by the
latter in calling Wade Hampton an “ impudent
rebel ” and a “ whining eur.” Place the vitu
perative Senator face to face with Wade Hamp
ton, and he would not for the fame of Grant
and the wealth of Butler venture to call him a
“ whiuiug eur.”
Class Legislation in Congress— ln Con
gross, the following was introduced the other
day;
Mr. Darling presented a petition from the
dealers in leaf tobacco and manufacturers of se
gars in the city of New York, for an increase ot
tariff on imported segars, which was referred to
the Committee on Ways and Means.
As every new industry is started in our coun
try—we mean the country to which the South
erners are colonies—a like demand for special
protection will be made, until the last article of
foreign Importation has been excluded from our
markets, and a free, unencumbered field be left
to our Eastern manufacturers.
Then, having no competition in the purchase
of our agricultural products, they will fix them
selves what prices their own interests will dic
tate, or let the crops of the rich West, North
west and Southwest go to rot on the hands of
the farmers, who, at the same time, will be sad
dled with the payment of the public debt, the
evidences of which, gathered in the hands of
the manufacturers, as their accumulated profit,
will he free from taxation.
How will those great States receive such a
legislation ? Already their corn is found to be
cheaper than coal or wood for fuel, and the ex
actions of the railroad, almost equal to the im
positions practiced here by the Mobile and
Ohio road, have prevented their crops from
seeking the sea border.
What will it be, when the price, ceasing to be
fixed by foreign demand, and settled by an ex
change of merchandises, shall be left to the sole
caprice of the Northern manufacturers? We,
of the South, have no voice in the matter, but
those who fought in person, aud not by merce
naries, will hardly stand such legislation.
[Mobile Times.
The Cotton Crop in Georgia. —For sev
eral days past, we have been engaged in col
lecting ail the information we possibly could,
relative to the prospects of the present growing
cotton crop in onr State. From all our sources
of information, the conclusion has forced itself
upon us, that the result of this year’s planting
will prove to he a most unprofitable one for our
farmers. The crop will turn out to be an ex
ceedingly short one, if the half that has been
reported to us be true —which is, that most of
the seed planted has proved to be imperfect, the
plant itself, after its appearance above ground,
almost invariably failing to take root and sus
tain its growth. On very many plantations,
there will be entire failure; on others, only
partial, some greater, some less. This, with the
experiment of free labor, now being tried in the
State, warrants, we think, the conclusion to
which we have come, that the cotton crop of
Georgia will be an exceedingly small one.
[Atlanta Intelligencer.
Special Pardons—Abandoned and Seized
Property.
The following important news we take from
the Washington correspondence of the New
York Times, under date of the 4tli:
The President sent a message to the House of
Representatives, in answer to a resolution re
questing the names of persons worth more than
$20,000 to whom special pardons have been is
sued, and a statement of the amount of proper
ty which had been seized as belonging to the
enemies of the Government, or as abandoned
property, and returned to those who claimed to
be the original owners.
Accompanying the message is a communica
tion from the Secretary of State, who reports to
the President that of the seven thousand one
hundred and ninety-seven eases of pardons
passed upon by the Attorney General there still
remain in the State Department seven hundred
and seveu cases which, not yet haviug been
finally disposed of, have been stricken from the
accompanying list. The Attorney General, in a
communication to the President, says it does
not appear from the records of his office how
much property, real, personal and mixed, has
been seized and forfeited to the United States
under the act of 1802 as enemies’ property; nor
do they show any property taken from officers
of the United States and returned to the ene
mies of the Government; nor is there anything
in that otfiec in regard to abandoned property.
The list of pardons granted under the Am
nesty Proclamation of the President under the
13th exception is as follows: Georgia, 1,228;
North Carolina, 482; Texas, 269; New Mexico,
1; Mississippi, 765; Louisiana, 142; Alabama,
1,361; South Carolina, 688; Arkansas, 41 ; Mis
souri, 10; Kentucky, 12; Florida, 38; West
Virginia, 48.
_ A communication from the Secretary of the
Treasury says, as to how much property, real,
personal, and mixed has been seized as forfeited
to the United States has been returned to those
who claimed to be the original owners, there is
no information in the Department on the sub
ject as understood from the general and vague
terms of the resolution. It is presumed the
act alluded to is that of July 17, 1862, the exe
cution of which, as he understands, was com
mitted by the President to the Attorney Gen
eral, and so fir as he is advised, the Treasury
( Department lias not undertaken in any case the
enforcement of its several provisions, or to re
lease any property held as forfeited under them
so far as the Department is concerned. The
abandoned or confiscable lands heretofore held
by it were turned over, under the Secretary’s
circular letter of June 27 last, to the Bureau of
Refugees, Freedmen, and Abandoned Lands, hi
accordance with the provisions of the act of
Congress, approved March 3, 1865, aud Exe
cutive orders on the subject, and that no freed
men occupying any of said lands have been dis
placed by any action of the Department at the
request or for the benefit of returning rebels.
The Secretary of War, in his communication
to the President, incloses several reports,
among them one from the Adjutant General’s
Office, saying there are no records therein per
taining to the restoration of property as de
fined m the resolution of inquiry. Quarter
master General Meigs says the railroads cap
turod and held as a military necessity have
been returned to the companies under Execu
tive orders of the Bth of August and the 14th
of October, 1865, and those in the Atlantic
States under orders of the War Department, all
on condition of reorganizing and electing loyal
hoards of directors and giving bonds satisfacto
ry to the Government that they would, within
a reasonable time, pay a fair valuation for the
Government property turned over to said
companies and sold to them on credit. Major
General Delafield, Chief of the Engineer De
partment, says that the Department has caused
no property to he seized under the act of 1862
as enemy’s property, and none lias been taken
from the officers of the Corps of Engineers
and returned to the enemies of the Government
who claimed to be the original owners. The
Department has, however, taken possession of
large tracts of lands and fixtures in both rebel
and loyal States, as a military necessity, and
occupied the game with temporary works,
which, ceasing to be needed or used for offen
sive or defensive purposes, have been disman
tled, and the movable parts sold on account of
the United States, except in eases where the
loyal owners agree to receive the usual build
ings as a discharge of all claims on their part
against the United States for use, damage, &c.,
in which ease their property was returned to
them on this understanding.
The Chief of Ordnance says the records of
his office show only case where captured prop
erty received by the Department has been re
turned to any one. This was machinery cap
tured at Macon, Ga., which has been returned
to the former owners on the application of
Brigadier General J. D. Webster, recommended
by Lieutenant General Grant.
General Howard, of the Freedmen’s Bureau,
gives a list of the property seized under the act
of July 17,1862, and subsequently restored to
former owners. The greater portion of the
property of this character is situated in Vir
ginia, and was formally set apart tor the use of
refugees and freedmen, by a circular. It be
came apparent, however, tfiat much of it had
been improperly seized, and to avoid injustice,
action under the circular was temporarily sus
pended. Fart of this property had been mere
ly libeled. Against part the proceedings had
readied a decree of condemnation and sale. —
Very little, however, was actually sold. On
September 12,1865, Circular No. 15, series of
1865, was issued to govern the action of the
Bureau respecting property. This circular,
originally drafted by the Commissioner, was
submitted to the President, who materially
amended it, and it was promulgated as received
from him.
With respect to property seized under the
act of July 17, 1862, this circular declares that
it shall he regarded as confiscated only after
an actual sale has taken place, and directs
Assistant Commissioners of the Bureau to re
store it when it appears satisfactorily that it has
not been confiscated. Such property has,
therefore, been restored upon proof that pro
ceedings against it had been dismissed in the
United States Courts. The records of the
office do not show whether parties to whom
such property has been restored were con
nected with the army of the so-called Con
federate States, or whether they gave aid or
comfort to the rebellion. General Howard says
the estate of William Aiken, in South Carolina,
was restored by order of Major General Sickles,
commanding the department. Three estates
were surrendered for the reason they were not
actually abandoned. Os the remainder some
were given because very few freedmen were
resident upon them, and those could be more
advantageously located elsewhere. Tiie others
were restored after mutually satisfactory agree
ments had been entered into between the freed
men and the former owners.
All of these place* of property were embraced
in General Sherman’s Field Order No. 15, and
the authority for the action taken by the Bu
reau in respect to them was derived from the
instructions of the President, contained in
General Orders No. 145 from the War Depart
ment, bearing date- October 9, 1865. The "pro
perty held under the act of July, 1862, and the
abandoned property actually allotted to resi
dent freedmen, comprised but a small portion
of the entire amount which the Bureau has
held in its possession. In August, 1865, an ap
plication was received tVom B. B. Lake, of
Tennessee, a former soldier of the rebel army,
who had received a special pardon. His prop
erty was clearly abandoned, and his application
was not granted. An appeal was made to the
President, and on the 16th of August was re
ceived at the Bureau with the following en
dorsement :
Executive Office, August 16, 1865.
Respectfully returned to the Commissioners’
Bureau. R. Fox.
The records of this office show that B. B.
Lake was specially pardoned by the President
on the 27th ult., and was thereby restored to all
rights of property except as to slaves. Not
withstanding this, it is understood the posses
sion of His property is withheld from him. I
have therefore to direct that Gen. Fisk, Assist
ant Commissioner at Nashville, Tenn., be in
structed by the Chief Commissioner of the
Bureau of Freedmen, Ac., to relinquish pos
session of the property of Mr. Lake, held by
him as Assistant Commissioner, Ac., and that
the same tie immediately restored to Mr. Lake,
file same action will be had in all similar eases.
Andrew Johnson,
President ol the United States.
In complying with these definite instructions,
tile Bureftu lias been compelled to part with the
greater portion ot the property once under its
control, except in the very few cases where
property lias been actually sold under the act
of July 19, 1802; and in that portion of South
Carolina and Georgia embraced in the pro
visions of Gen. Sherman’s Field Order No. 15,
its tenure of property has been too uncertain
to justify allotments to freedmen. In addition
to the property seized under the act of 1862,
and abandoned property allotcd to freedmen,
400,000 acres of abandoned land, not allotted to
freedmen, have been restored to former owners.
Recapitulation. —Property seized under the
act of July, 1862, and restored by the Bureau,
15,452 acres; abandoned property allotted to
freedmen, mul restored by the Bureau, 14,652
acres; abandoned propert y not allotted to freed
men, restored by the Bureau, 400,000 acres.—
Total, 430,104 acres.
Our Financial Condition.
The Ist of May public debt statement from
the Treasury Office to-day shows a reduction in
the grand total of $15,956,000,094 since April 1;
tiie funded gold-bearing stock of 1865 increases
$6,000,000; the interest-hearing legal tenders
decrease $7,500,000; the deposits in the Treasu
ry, including $9,000,000 of gold, amount to
$140,534,000, while the easii on hand to pay
them off, amounts to $137,737,000, of which
$76,676,000 in gold. The amount of this gold
belonging absolutely to the Treasury is $07,-
640,000; the amount belonging to depositors*
$9,033,000. The present monthly exhibit is the
most encouraging yet made for the early reduc
tion of the public debt to $2,000,000 to bear in
terest, and tiie bill introduced in the Senate to
day by Mr. Sherman, approved by the adminis
tration of the Treasury, looks to the consolida
tion of all classes of this interest-bearing debt
to tiie uniform rate of five per cent, in gold ; in
other words, to the introduction of United
States five per cent, consols, having thirty years
to run, and to be ultimately extinguished by
the sinking fund of one per cent, a year saved
in the difference between six and five per cent.
The whole reduction since last summer, when
the war reached its maximum, is now $68,092,-
000.
The exact decrease of legal tender notes on
the public debt statement of May 1, since April
1, is, in greenbacks, seven millions five hundred
and eighty-four thousand nine hundred and
thirty-four dollars. In five per cent, legal ten
ders due and paid off, $2,500,000. In compound
legal tenders, $5,000,000. Total, $15,084,934.
Tiie following is a statement of tiie public
debt of the United States on the Ist of May,
1866:
Debt Rearing Coin Interest.
Five per cent, bonds $198,241,100 00
Rix per cent, bonds ofl 867-08 18,313,591 80
Six per cent, bonds 1881 283,744,150 00
Six per cent, five-twenty bonds 685,884,000 00
Total debt bearing coin Interest $1,186,092,841 80
Debt Rearing Currency Interest.
Six per cent, bonds $4,694,(88)00
Temporary loan 131,497,853 62
Certificates of indebtedness 62,620,000 00
One and two year five per cent, notes.. 6,036,900 00
Three year compound interest notes.. 167,012,141 00
Three year seven-thirty notes 816,512,650 00
Total debt bearing currency Interest. .$1,188,313,544 02
National debt not presented for pay
ment $877,729 64
Debt Rearing Interest.
United States notes $415,164,318 00
Fractional currency 28,192,017 .54
Gold certificates of deposit 9,036,420 (8)
rrt Total debt bearing the interest $452,392,755 64
Total debt $2,827,073,871 60
Amount in Treasury.
Coin $76,676,407 02
Currency 61,310,621 80
Total in Treasury $137,987,028 82
Total debt 2,827,670,871 (8)
Amount of debt, less cash in Trca5ury52,689,689,842 78
The foregoing is a correct statement of tiie
public debt, as appears from tiie books and
Treasurer’s returns in the Department on the
Ist of May, 1806.
Hugh McCulloch,
Secretary of the Treasury.
Sumner in his Glory.—A Washington let
ter says: It wag an amusing sight to see Sum
ner enter the Senate this morning, with the
two young heroes to titles, who are now on a
visit to the capital. Since their arrival there
Sumner lias stuck closer to them than a broth
er—closer than a colored brother sticks to the
Freedmen’s Bureau. Such todyisin and Flun
keyistn combined is rarely seen, even in Wash
ington. Down sat the two young gentlemen,
(and quiet, nice young gentlemen they arc,) on
a sofa in the rear of Sumner, while Sumner did
his usfaal deportment, and then took his seat.
Enter, impressively, Sumner’s secretary, and
hands a book and dummy letter to Sumner
Sumner waves the secretary behind him, after
the manner of Podsnap. Visible sensation on
the sofa. Young Englishmen evidently im
pressed. Sherman rises and taikH about the
rinderpest, and tiie slaughter of whole heca
tombs of oxen in England. “Where did you
say?” queries Sumner. “In Great Britain,’'
replies Sherman. “ Oh, aw,” says the satisfied
Stunner, and then turns with a Podsnapian
glance to the young Englishmen, and a patron
izing srnile, which seems to say: “ You—sec—
rny—young—gentlemen—that we are accus
tomed to speak of Great Britain in the Senate
of the United States—though we generally say
England or the English people. You may see
that I wear gaiters ” —indeed, there is no tell
ing how much Sumner’s evident “ tootling” of
Sherrnan for a display before the young English
men meant. It was evident enough to cause a
genera) titter in the galleries, which broke into
a broad smile when Sumner followed Sherman
in a small speech on the rinderpest.
VOL. 24. NO. 20.
The Income Tax—lnstructions to Assessors.
Tiie following instructions have becu issued
by the Internal Revenue Otliee, which should
be observed in the assessment of the annual
taxes of 1860. We give merely what relates to
tiie most important items:
Only one deduction of six hundred dollar* is
allowed from the aggregate incomes of all the
members of any family composed of parents
and minor children, even though only one pa
rent may be living. It is not essential that the
children live with the parents. Husband and
wife are regarded as members ot the same family,
though living separately, unless separated by
divoroa or other operations of law such as to
break up the t uoily relations. If the members
of a family have separate incomes, the returns
may be made separately liy the proper parties
and a .reusable proportion of tiie six hundred
dollars deducted from the income of each. Tiie
parent, as the natural guardian of the minor
child, is required to make return for him ; hut
where any other guardian or trustee lias been
appointed the return should lie made by tiie
latter. Rent of homestead actually paid may
be deducted, hut the rental value of property
owned by the tax-payer is not a subject ot de
duction. Any person claiming a deduction on
account of expenses for room rent must satisly
tiie assessor that the room or rooms occupied
lii’ him constitute his home, and that he has no
residence elsewhere, and this being shown, lie
may be allowed to deduct what lie actually pays
for rent of such rooms. When rent is included
and deducted as an expense of business it must
not again be deducted as rent. Nor should a
person hiring a house and sub-letting a portion
of it be allowed to deduct more than tiie excess
of hie payments over his receipts. Where no
repairs have been made by the taxpayer upon
any building owned by him during the preced
ing live years, nothing can be deducted for re
pairs made during tiie year for which income Is
estimated. Taxpayers frequently claim deduc
tions lor losses in depreciation in the value of
stocks or other property of a like nature. No
deductions can in any case he allowed for div
predation of value oi' such property until it is
actually disposed ot and a loss realized. Costs
of suits and other legal proceedings arising from
ordinary business are to lie treated as other
expenses of such business, and may be deduct
ed from the gross profits thereof. Expenses
for medical attendance, store lulls, Ac., arc not
proper subjects for deduction. Expenses of
repairs of implements, tools, Ac., used in busi
ness, may be deducted.
Among tiie national, State, county mid muni
cipal taxes deductible from incomes are com
prised such internal revenue taxes as have not
been included In expenses of business, ami such
municipal taxes as are assessed ratably upon
all the persons liable to such assessment; but
assessments made by municipal authorities
upon tiie inhabitants of a particular locality of
a town or city on account of special improve
ments in or upon tiie streets adjoining the pre
mises of such inhabitants, tiie same not being
assessed ratably, are not considered as taxes de
ductible from income. If tiie manufacturer
dealer lias been in the practice ot estimating ills
annual profits by taking inventories of stock,
lie should take tiie cost value of such stock, un
less lie has taken the market yalue in making
previous returns. Whichever method lias been
adopted by the taxpayer should tie adhered to
uniformly.
If interest accrued during the year on notes,
bonds, Ac., is good and collectable ut the ''nil
ot the year, It should he returned as income,
whether collected or not. The fact that- in
come is devoted to the payment of debts does
not release tiie same from liability to Income
tax. Residents should make return in the dis
tricts where they reside at the time of making
the return. The residence required, under sec
tion 116, for the purpose of taxing income, is
held to be a residence during the year for which
income is derived. If any person subject to
income tax resides abroad, ills return should be
made in the district where lie last resided. Citi
zens ol the United States residing abroad are
subject to tax upon their entire incomes, from
all sources whatever, and the same is true ol
foreigners residing in tiffs country. The term
real estate includes all lands, tenements and
hereditaments, corporeal and incorporeal. Pro
tits on real estate purchased in a previous year
need not he returned us incomes, nor can losses
on such Bales be deducted therefrom. Where an
income exceeds live thousand dollars, six hun
dred dollars will be exempt, four thousand dol
lars subject to tax at five per cent., and the re
mainder at ten per cent. All expenses for
insurance upon property, and all actual losses
in business may be deducted from the gross in
come of the year. Gold and silver plate is sub
ject to tax it kept for use, whether actually
used or not, except ns provided in schedule A.
If kept in hank, witli no intention to use the
same, sucli plate is exempt.
The National Exfhkss.—Wc had a ride
yesterday evening. The wagons of the Nation
al Express and Transportation Company—six
in number—two drawn by four horses each,
two by two, and two by one—were out, and
with full loads of the handsomest gentlemen in
town, including ourself, drove through the
principal streets. The wagons- arc the hand
somest that ever appeared on tiie streets of At
lanta, the horses are all fine looking animals,
and worked well, and withal, the display was
one calculated to attract the attention of the
public.
After traversing Ihc principal street", the
train drew up In front of the Planters’ Hotel,
when several bottles ofchampagne were popped,
and the “National Express and Mr. Wood
ward, Us gentlemanly Superintendent,” were
proposed. Mr. Woodward being present, re
sponded in a lew appropriate remarks. Three
cheers were then given for the “ National,” and
three for O'Halornn and the Planters’ Hotel,
and the assembly dispersed well satisfied witli
the afternoon’s enjoyment. ~
We arc glad to see that tiie people look with
favor upon this enterprise, and we have not a
doubt that it will iceeive patronage commen
surate with the necessity that exists for its in
auguration.—Atlanta New Dr a.
New York, May s.— Tiie Herald's Havana
correspondent says : Marlin, the Liberal com
mandant at Alrnoa, encountered a lorce of Max
imilian’s troops near Villa del Puerto, and was
defeated, losing three pieces of artillery. Gar
cia’s force was broken up into small bands.—
Thirty-three persons were arrested and tried by
court-martial for uttering sentiments favorable
to Juarez.
Miss Mary A. H. Gay. of Decatur, Ga., re
quests us to acknowledge, in her behalf, the
receipt of three hundred dollars, contributed
by citizens of Macon and vincinity, for thepur
pose of removing tiie Confederate dead from
the battlefield in Franklin, Tennessee, and
interringthem in the cemetery lately dedicated
to that purpose by Col. McGavock.
[ Slacon Jourhal a Messenger.
Gen. Finnegan. —Gen. Finnegan has located
at Fcrnandina, Florida, aud is devoting himself
to developing the future metropolis of that
State.
