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8 From the Chronicle A Sentinel. The Cotton Tax BUI. Editor* Chronicle A Sentinel : From the “ House of Representatives, Washington, D. C., April 10th,” there issued a “card from the Hon. A. T. Mclntyre, member of Congress from Georgia,” about the “ Cotton Tax Bill," and addressed to the editors of the Constitution. This card is in reply to an invitation from that paper, after publishing the “ cotton tax bill” which is now pending tha action of Congress, which demands the refunding of certain taxes collected by the Government of the United States on raiv cotton during the years 1865-'67-’8 for the “ zealous support ” of every member and Senator from Georgia and her sister Southern States. The editor, in his comments, says : “ We cannot doubt but the bill will get this support." The object and purport of the “ card" is to inform the editor and commentator that he (A. T. Mclntyre), a member of the House of Representatives from Georgia, cannot give his support to the bill, and pro ceeds to publish his objections to the bill. Now, with all due deference to the legal acumen and sound judgment of this Representative of the South and of Southern interest, I must say that he certainly labors under a misapprehen sion and misconception of the true merits, intent and purport of this bill. So far as I have been advised, and I have had ample opportunities of testing and ascertaining the full intent, scope and animus of those who are engaged in this great and laudable work —l mean the recovery of the money paid by the Cotton States as a tax upon its pro duction—l say that the framers of this bill arc as truly and soundly conjoined and identified with the planting interest as the Hon. A. T. Molntyr" can pos sibly be. Now I must admit that lam not personally acquainted with the Hon. Member from the First Congressional District of Georgi.*, and in this I may l_ ~,M myself unknfwn ; but Ido know, jtnang years , in- living upon the productions of his farm, and the right of which there is none to dispute. He is also a lawyer of very considerable renown and a statesman of the first water, considered worthy to be S laced second on the ticket with Stephen - Douglas, the Little Giant of the West. But while he has given his time and his great talents to the cause and the interest of his country, like his fast friend, Hon. A. H. Stephens, he much prefers the quietude and the indepen dence of “home, sweet home.”! But while he looks out upon his broad acres, waving in the green cereals of Spring and Summer, or in Autumn and Winter time upon the snow white dominions of king cotton, he does not ignore the claims upon the Government of the loom, the spindle, the mechanic arts and all the industries of the country ! The choice made of the Hon. Herschel V. J ohnson-wern ine confradiccntc-an Presi dent of the first Agricultural Congress of the Southern States, is proof con clusive of the stronghold he has upon, and the high appreciation in which he is held by the planting interest. Beside this, his public and private record would forbid suspicion that he would be privy to any arrangement or scheme which was morally wrong and which would work injury and injustice to any man or set of men, much less would he be the prime mover— yea, the head and front in this offending, while his talents are of the highest order, a shining and a beacon light in the pathway of his pil grimage of life, and in whose orbit lesser lights would do well to travel; while his mind is a vast house of useful knowledge, and capable of comprehend ing the entire workings of any measure. His big heart has been too long respond ing to just and holy impulses to delibe rately and with knowledge aforethought devise and concoct a scheme for de frauding any portion of his fellow-citi zens, even a respectable minority of them. Far be it then from him to go before the Court or Congress with the deliberate intention of defrauding a large majority of his countrymen, en red in the very same interest in which too is concerned. A “ producer" himself, having felt in his own pocket the effects of this unjust and burden some exaction, and his legal knowledge satisfying his mind that tie “ tax laic ” was unjust and illegal, he, in common with liis brother “producers, ’’uniteand ask for the refunding of the money thus unjustly and unconstitutionally demand ed and required to be paid. But as Governor Johnson has never been ac cused of selfishness, much less of covet ing that which was his neighbor's, and seeing that the producer was not the only party who had paid this cotton BANNER OF THE SOUTH AND PLANTERS’ JOURNAL. tax, he so frames his bill “that all who have paid this tax shall be- recognized as justly claiming and entitled to its re turn. I, too, am a producer, and while I knew that upon the production of | the Cotton States fell the onus of ] the tax, yet I knew, too, that parties other than producers paid this tax. There were parties in Georgia, and I suppose in all the Cotton States, who had invested large sums of money in cotton during the war, and just after its close, and anterior to the passage of the tax law. In other cases the cotton tax law worked no injury to the producers who had sold their cotton, and received therefor the full market value. Subse quent to this the tax law was passed, and upon this identical cotton the buyer had to pay the tax. To state the case more fully, in 1864 John Jones (a cotton buyer) purchased of John Smith a lot of cotton at the ruling rates, in 1865 Congress passed the tax law, which, in its operation, hunts up this identical lot of cotton still in the possession of John Jones, and requires of him tbe tax, and Jones pays it. Now upon whom does the burden fall here ? Certainly and only upon Jones, not upon Smith, who sold his cotton for its par value and anterior to the passage of the tax law. Now we say that John Smith is not only not entitled to the refunding in this case, but that Smith himself, as an honest man, does not so hold or desire. But Smith continued to grow cotton in 1865, ’66 and ’67, and up on the production of these years is levied this tax, and here the producer and the buyer come in, and in this bill of Governor Johnson, ask Congress to return to them that which was unjustly required of them. Now while tbe bill is pending Congress provides for the return of say seven-tenths of the amount paid to the producers upon whom the burden did actually operate. Is that any reason why the South should loose the other three tenths ; because found out of the pos session of producers ? This bill provides for all who actually paid the tax, noth ing more and nothing less. It says give un to Ceesar the things that are Caesar’s, etc. The producers are entitled to and will get the lion’s share in the division ; and Governor Johnson’s bill so regards it, and tbe amendment which the honorable member from the First Congressional District proposes will not better pro tect the interest of the producer than is already done ; but it will defeat the ends of justice by withholding from other I mg to the requirements of the law, paid the tax, the equal benefits of this wise legislation. Now I will go as far as, Mr. Mclntyre or anybody else in honest-' ly protecting what I believe to be the best interest of agriculture. As I said, I am a tiller of the soil, and my daily breo<\ the product of my own farm. But while doing this and standing up for the rights of my fellow-producers, I cannot and will not ignore the claims of those of my fellow-citizens who are just as much entitled to fair play, good luck and honest restitution as are the producers. Thete is and should be a reciprocity of interest and good feeling between producer and consumer. The producers (particularly in an agricultu ral country) are the bone and the sinew of the land; but then are we not measur ably dependent upon consumers to buy that which we produce? I am satisfied from the character I have had of Mr. Mclntyre that it is his wish and intention to do right, and a second sober judgment up on the* merits of th is bill will satisfy him that the interest of the producer is not only amply protected, but that it was this interest that first prompted and di rected the movement. While this billis perhaps not exactly in alii ts provisions and details as we would have preferred to have had it; yet under all the circum stances and surroundings, it is a wise, dis creet and just demand, which will come as near doing justice to all parties litigant as could have been framed to meet all conflicting views. I have been taught from infancy, that the hardest lessons to teach is the unteachings of false doctrines ! Byron expresses it thus: •‘One heart laid open were a school Which would unteach mankind the lust to shine or rule." Now this bill seeks to reverse past legislation ; asks for the “ correction of error ” in the Congress “ below." While another great poet has said “to err is human," we also know that men are slow to admit that they have erred. Now, of this bill for instance, no doubt our people who are very poor and hard pressed, would have much perferred to have it so framed as to have had the restitution in "greenbacks" instead of “ long-running bonds," for the simple reason that cash to run their farms would have been to them a great saving as against the ruinous rates of the “credit system.” But to use a slang phrase, when we “ can’t get pudding we must take pie. ” I repeat tbe assertion, that this bill was framed in the interest j of the producer , but also to take in and comprehend all bone fide claimants! Men now, in Congress I learn, who were mem bers at the time of the passage of this tax law, and perhaps voted for it,are now go ing to vote for the bill on the ground that they were mistaken as to the effects of the tax. They did not consider it a burden upon the producer, but a second sober judgment has convinced them of their error, and like honest men they will come out boldly in advocacy of re funding the money to all the parties who actually paid the tax, because it was a “direct local tax," levied upon a “lone agricultural product” in its raw state, and consequently worked dis couragement and injury to the planting interest of “one section of the Union." Now while this is the case, that mem bers of Congress from the North, the East, the West, and men of note and high standing, are coming to our aid in the support of this bill as presented, because they see in it only a just de mand and a correction of an error in past legislation (acting upon the motto that “he who never changes his opinion never corrects any of his error”), a mem ber from the South, and to the “manner born,” comes in at the eleventh hour and throws cold water on the whole thing, by proposing to hamper it with an “ amendment ” that will not add one iota to the producers’ interests, while it will take away from this refunding sum several millions of dollars that of a right and in justice should be returned to those out of whose pocket this tax was paid. But after all is said, there is no very great difference practically between Mr. Mclntyre’s position and the drafters and supporters of this bill. For, as I understand it, the only cotton in contro versy is or will be that on hand at the end of the war, and held by buyers who had paid the producers their pnee for the ar ticle. This cotton was subsequently taxed, and the buyer had to suffer the loss. Since the passage of the law to its suspension, on all the sales of cotton, out of the gross sales this and all other taxes were deducted, and consequently was paid by the producers, and to them it should and will be returned; provided this bill passes Congress in its present shape. There may be a few loads of cotton sold upon the street, and for which there may not be in the posses sion of the producers the necessary vouchers, etc. If the producers in these few isolated cases fail to account for or trace up all the cotton upon which he has paid the tax, it is only his misfor tune, and to him only can any blame at tach. j I will here fake leave of Mr. Mcln tyre’s card wit lathis remark, that while his zeal for the interest of the “ producer ” t&reuykth judffincnfj I must call the attention of the honorable member to , the fate of the amnesty bill. As he well knows, that lull passed by a very re spectable majority the House: but when it reached the Senate, this bill, which is a measure of justice, and only justice, to the South, was hampered and killed finally by Mr. Sumner’s amendment. If death was not designed by Mr. Sumner, it was certainly and only a piece of par liamentarism, which was to secure for him in this amendment that which was far dearer to him than the object con templated in the original bill. It was to make this an omnibus bill, in which his pet schemes— his pets—all could take a ride of “ Social Equality ” “away down South in Dixie.” But the effect of the amendment was —it killed the lull / Far be it from me to suppose that Mclntyre ever contem plated such a wish as the defeat of this great measure ; for that is certainly to be regarded a great and wise states manship that proposes to return to the desolated and impoverished South 65,- 000,000 of money tliat justly belongs to her. I honestly believe that nine liun dred and ninety-nine producers out of every one thousand are satisfied with this bill as read, and are not only anxious to have it “pass,” but who will accept it as wise legislation and a pledge of friendship. But in this farewell to Mclntyre, I have just seen an expres sion of opinion from his District, and coming from one of the oldest papers, and a deservedly popular one, I feel authorized to bring this in as a rebutter to Mr. Mclntyre's rejoinder to the bill. It is to lie found in the Savannah Re publican. I will only give a few ex tracts. The Republican says : “From a “ careful examination of ‘ this Sill, it “ seems to cover and proride for all par “ ties interested—planters, freedmen “ factors, shippers, etc.,” and concludes with this : “We shall not stop to no “tiee the representations and complaints “ of letter-writers to the effect that the cotton tax claims have been bought by “ speculators, aid that producers will “get nothing. There are pretty certain *to be outgivings from the enemies of *“L e bill. We have no regard for them. \Ve have no idea that a single claim ' has been bought. No doubt law yers and others have agreed to collect,, if possible, for liberal eon „ S? gent fees J this is all proper. 6 P eo Ple have aright to procure the collection upon any tern's they may << .r r i °P er - We are, therefore, in .. iw-2 s an *' 'we repeat our hope that it will be supported by every man m Congress from the Southern States ” In conclusion, I will only add my testi mony to the words of truth and sober ness above. The bill is a good one, and will, if passed in its present shape, “ se cure substantial justice to the Southern people,” and will unite in the wish ex pressed by the Republican, “ that our this) member in Congress will give it a zealous support:” I have myself mixed a good deal with the people, and heard many discussions upon this tax bill, and I can truthfully say that I have never yet heard of the first sale by any producer of his claim. The South needs more hanking capital, and Georgia says to Congress, pass this bill—give us your “ 40 year 5 per cent, gold bonds,” and we will square accounts with you here, and say thank you too. A Tax-Payer. WALLS AND THEIR COVERINGS. In the old days of wainscots, when every room of any pretensions to ele gance was banded with light or dark wood to a height of three or four feet from the base, it was far easier to ef fectively ornament the portion of wall left uncovered than it is when an un broken surface sweeps, as now, from floor to ceiling. If the pattern which covers this sur face be large and positive, the effect is to lessen the apparent size of the room, and confuse with vulgar repetition. If, on the contrary, it is small and incon spicuous, there is a wearisome effect of monotony displeasing to a trained eye. Even if the paper be of plain tint, and intended merely as a background for pictures, Ac., the effect is enhanced by contrast and breaks in surface. There are various methods to produce this re sult, as for instance : A space corresponding to the ancient wainscot is left to the height of three or four feet above the floor, and filled in with paint or paper of solid color, har monizing or contrasting with that which is used on the upper part of the wall. This is usually topped with a wooden mouldiug to Berve as a “ chairing,” above which the lower tint of plain gray, pearl, green is repeated in sub dued pattern, the surface being broke at top and bottom by a narrow band of contrasting color. Or, again : The paper, which is of any quiet shade, is relieved above and below by a broad band of velvet paper in rich, deep color, which, running also up the comer of the room, frames the large panels. This plan is sometimes carried out very effectively. Another w»y is to paper in three hori zontal bands, the lower being of dark brown, simulating wainscot, the next of plain green or fawn, as background for a line of pictures, and the upper of deli cate, fanciful pattern, finished at the cornice by soft fresco tints. Os these three plans we should recom mend the first to people of moderate means and tastes. It costs no more to paper the lower part of a wall with plain paper than with figured; the strip of moulding at the top adds little to the expense, and the prettiness and effect of the whole is infinitely enhanced by the use of a cheap and simple method. Paint versus paper is a point on which rival housekeepers disagree. Very beau tiful results can certainly be attained by paint, but the real beautiful ones are la borious and usually expensive. Kalso miue, which is a process of water-eolor mg, gives extremely pretty effects, and for ceilings, cornices, or any place not exposed to much nibbing and scraping is sufficiently permanent. The process of sanding paint and painting over the sand produces a depth and richness of color only equalled by velvet paper, and far superior to that in durability. Stenciling on wood, on rough plaster, and on paint, is so cheap and excellent a method of decoration that we wonder it is not more often resorted to. A row of encaustic tiles are often set, in Eng lopd, as a finish at top of wainscoting. Ihese tiles, which are but little used among us, are susceptible of many graceful applications to the ornamenta tion of houses, and we hope the time will come for their fuller introduction on this side of the ocean. The tone of the ceiling should be light er than that of the wall, and the tone of the wall lighter than that of the floor. Attention to this simple law would ob viate the distressing effect occasionally produced in modem houses, when, by reason of the lightness of the carpet and the heaviness of the fresco, the room seems m danger of falling in upon itself and its inhabitants. —“Home and So defy," Scribnei’s for May. At a literary dinner in London, where Thackeray and Angus B. Reach were vis-a vis at table, Tliackarav—who had never be fore met Mr. Reach—addressed him as Mr. Reach —pronouncing the name as its orthog raphy would naturally indicate. “Re-aek sir, lie-ack, if you please. ” said Mr. Reach, who is punctilious upon haring his name pronounced in two syllables, as if spelled Ke-ack. Thackeray of course apologized, and corrected his pronunciation; but in the course of the dessert , he took occasion to hand a plate of fine peaches across the table, a which only he possessed, -Mr. Re-ack, will you take a pe-ack? ” GEORGIA ITEMS. Dr. Lovick Pierce commenced a series of sermons in Rome on Wednesdav night. Mrs. Sabiah Hemphill, aged one hun dred years and twenty-two days, died near Rome on Sunday, 12th. The Gwinnett Herald says Colonel Winn has secured the right of way through the county for the Ocmulgee and North Georgia Railroad Company, and forwarded the books to headquar ters at Macon. On the evening of the 10th, in Rome, a little daughter of Major John H. Dent was burned to death by the upsetting of a kerosene lamp. The hands of the father and mother were badly burned in the effort to save their child* The Columbus Enquirer says : Mr. Herman, who resides a mile above Girard, is turning his attention extensively to the growing of silk worms, he having two rooms of his house literally alive with them. We understand he will send the products to France to silk manufac turers. He also contemplates sending there, this Summer, thousands of the eggs of these insects to be hatched next Spring. This is from the Atlanta Constitution: We have before ns a circular from Capt. Henry Jackson, from which we learn that he will publish an Analytical Index of the Reports of the Supreme Court of Georgia, from the Ist to the 40tli vol ume, inclusive. The price of the work will be 87 50, bound; $6 50, unbound. But a limited number will be printed, and orders in advance would insure re ceipt of copy. Works of this character are indispensable to lawyers, and we have no doubt that Capt. Jackson’s will be decidedly meritorious. On the 6th instant, Mr. Price present ed to Congress the memorial of Governor Smith, praying for the payment of mon ey due by the Government of the United States to the State of Georgia for the Atlantic and Great Western Railway, the property of the State of Georgia, by the authorities of the United States since the war. Also, a bill authorizing the Secretary of the Treasury to pay to the State of Georgia 8300,000, orsuch a sum as may be found due, for the use of said road as above. Both bill and memorial were referred to the Committee on Claims, and ordered to be printed. r SOUTH CAROLINA ITEMS. Mrs. Broadwater, widow of the late Guy Broadwater, died at Edgefield C. H., on Saturday last, after prolonged suffering from an attack of paralysis. Dr. Peake, the School Commissioner of Fairfield county, informs the Winns boro News that he is compelled to close the free schools in that county on the 17th instant. On Friday, the 10th instant, the dwel ling of Mr. Wm. A. Watson, near Dry Creek Church, in Edgefield conn tv was destroyed by fire. The kitchen, barn, smoke house, crib, stables and two other out-houses, with furniture, com and fod der, etc., were also burned. Mr. Wat-, son’s loss is said to be 84,500, with no insurance. The fire is thought to have been accidental. A mule, while being mounted by a colored man, William Scurry, on the plantation of Mr. Walton, near Phillippi Chnrch, Edgefield county, became frightened and ran away, dragging the unfortunate man by one leg, which caught in the gear, a distance of some two hundred yards. Scurrv was so bad ly braised that he lived only about two hours. Curiosities in Rates of Freight. A prominent wholesale dry goods mer chant in this city has all liis goods ship ped from New York via Savannah, through this city to Nashville ; and then from Nashville back to Atlanta ! The freight he pays for this long trans portation and reshipment amounts to less than if shipped to Atlanta. And while the goods were passing through here on their way to Nashville, he offered to pay the whole freights for the grand rounds, if he could have the goods delivered to him here without be ing sent on to Nashville and back, but the local railroad authorities hail no such discretion, and could not accommo date him, but sent the goods forward, and in a few days they were returned here to their final destination, and prop erly delivered. A prominent merchant in .Alabama some twenty or thirty miles from Co lumbus, has all his Western produce shipped from St. Louis, Cincinnati, Louisville, Ac., through his town to Columbus, and then from Columbus back to him. It costs less than if shipped directly to him. We have no object in view in men tioning this matter save only to notice what seems to us to be anomalous in the carrying trade of the countrv. The men who arrange freight schedules doubtless understand their business. We confess frankly that we do not, and therefore have no criticism to make and no suggestions to offer. We only men tion the curious fact.— -Atlanta Sun