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SOUTHERN BANNER: MARCH 19, 1878. The Revenue Service. SoutlKrn , T _ is lmportanl ■ ■ ■ —— i duty devolving upon Congress than H. H. CARLTON, - Editor, j the thorough investigation and regu- i lation of the revenue and expendi- | tures of our government Especially one copy. One Year $2 oo I is this an important duty so far as onI copy’, Three°Momh8.'.rr. 1 80 | relates to the remaining “ internal Tonus ot Subscription. LEGAL ADVERTISEMENTS. Citation for Letters of Guardianship —$5 00 Citation for Letters of Administration 4 00 Application lor Letters of Dismission Admin istrator - ® J® Appli’tion for Lettered Dismission Guardian 5 25 Application for Leave to Sell Lauds 5 00 Notice to Debtors and Creditors 5 00 Salas Of Land, Ac., per square 0 50 t ales Perishable Property, 10 days, per sq... 1 50 Istray Notices, 30 days — j* 09 Sherft' Sales, per square - - “0 Sheriir Mortgage ft. fa sales per square 5 00 Tax Collector’s Sales, per square- » 00 Foreclosure Mortgage, per square, each 'i i • 1 Exemption Notices (in advance) - * Rule Nisl’s, per square, each time.-... 1 50 Bsa- The Jjhove legal rates corrected by Ordinary of Clarks »unty. Kates of ^vavertlslnaf. Advertisements will be inserted at ONE DOD; LAR per square tor the first insertion, and r lr 1 i CENTS per square for eacli continuance, for any time under one month. For longger periods a lib eral deduction will be made. A square equal to ten lines, solid. Notices in local columu.less than a square,-0 cents a line. ,,1^9 Ex Gov. R. B. Bullock, 1 as been elected Secretary and Treasurer of the Atlanta Cotton Factory, vice M. B. Berry, resigned. Some of the Washington corres pondents of Southern newspapers predict that Congress will not adjourn until August. The Tiirco-Russiau treaty has been published and embraces tweiity-nine articles of agreement. Russia dictates and Turkey now obe\s. After a lapse of nearly a hundred years, General Greene, ot Revolu tionary fame, is to have a monument erected to his memory by the gov ernment. See what the Silver hill is doing for the country. “ There is at this time an unusually great demand at New York for United States bonds, and a large portion of the demand is for four per cents” Mr. Gibson (Democrat) of Louisi ana has introduced a bill in Congress providing a commission to supervise the construction of works for the improvement ot navigation on the Mississippi river. Reports from all parts of the coun try state that business prospects are reviving. Good results no douht of tax|? 4 This we learn is hot a single revenue laws,’’ sinee as now imposed and conducted they have become, in most instances, a most unjust and flagrant outrage upon the people. While we have ever been opposed to this wdiole system of taxation as un wise, unjust, onerous and expensive, as we will endeavor to show in the course of this article, yet onr attention is called thereto, and we induced to notice the subject at tliis particular time, by reason of a most outrageous imposition which has recently been practiced upon one of the citizens of Oconee county by the internal reve nue collector of this district, Mr. D. B. Jackson residing in that coun ty, iuforms us that In 1872 or 1873, (we forget which year) he obtained licenses to distill a portion of his peach crop into brandy, for which he paid the cash, amounting to some thirty odd dollars, and for which he held the collectors receipt. Within the hist month or so, this same col lector made a demand upon Mr. Jackson for, what he termed, a de ficit tax, amounting, with interest at one per cent, per month, to some thirty more dollars, making the whole amount paid hy him something over sixty dollars. Now we would like to know by what infernal law, or what infernal construction of the law this collector had the right to collect a deficit tax out of Mr. Jackson, and then require him to pay an interest thereon of one per cent, a month, for four or five years, when such a claim had never during that time been presented, nor was he aware that he was due any such additional, or deficit tax ? Mr. Jackson, de murred to this claim, when the col lector forced him to pay it by threat ening to levy upon what ever property ho could fiml in his possession or upon his premises. Another ques tion arises just here ; what authority has a revenue collector to levy upon the property of any one, even for the collection of the original or first license the Silver bill and the tending re storation of confidence in business circles. Nine hundred dollars was received at the Treasury Department on Mon day the 11th inst., through the Exec utive Mansion, to lie placed to the credit of the conscience fund. The disgorger failed to sign his name, but he hails from Boston. A bill has been offered in Congress declaring the right of the State to tax bonds issued hy the United States just as the other property of citizens is taxed. Hie bill will not become a law during this session of Congress ; but it is a movement in the right direction and wili ultimately he successful. The people are tired of supporting the Government for the benefit of a few privileged classes. case of such gross and unjust impost tion, but that it is a usual custom or practice with this, as well os other revenue collectors. Certainly such laws, susceptible of such unjust en forcement, should be looked into and reformed or repealed, and such offi cers looked after and be made to answer for their conduct. During the civil war between the North and the South, and in 1861 Congress passed the “internal revenue law ” by which twenty millious of dollars were to he annually raised from direct taxes on houses and lands in eacli of the States and Territories, for the purpose of conducting the war. Subsequently, and to meet the large debt incurred by the war, not only houses and lands were taxed but almost every sort of property and business. Licenses were required Un persons to carry on their professions, evil to the couutry in the manufac ture and use of ardent spirits, yet we are free to state, that in our humble opinion the present system of at tempting to suppress this evil by revenue laws ahd interference on the part of the general government, is not only futile, but attended with the additional evils of a constant violation of the laws and a most unjust expense to the tax-payers of the country. So far experience proves that the system has not in ihe least abated the evil. And again, the whole amouut of revenue arising from license tax, and fines imposed upon violators of t lie law, wo dare sa v, falls far short of the expense of supporting the courts, the numerous assessors, collectors, marshals, and other officers and deputies necessary for carrying out the system, thus imposing an additional tax upon the people, merely for the support of an inaffective and expensive branch of the government, which only serves to furnish positions for innumerable higlily-pnid officials. Then why continue this useless, ex pensive and oppressive system ? There is uo revenue to the govern ment, no abatement of the evil, nor suppression of crime. Then sis an act of justice, as an act of economy and wise public policy, yea, and as a great moral and temperance measure, we would away with the present, and adopt instead, a free, unlicensed sys tem, only requiring of those who saw- fit to distill their grains or fruits inlo whiskies and brandies, To pay, to a proper collecting officer, a tax of 25 cents per gallon. In considering the moral, social and governmental welfare of a free and intelligent peo ple, we should never lose sight of the fact, that it is best for them that they be governed as little as possible, or rather that they govern themselves as much as possible, and that as few officials as possible be allowed to live on the fruits of other people's labor. Let it be remembered that the prin ciple and habit of public economy should be the high duty of govern ment. The handling of public funds often times, is a stiong temptation to men of week moral character and much more demoralizing than the acquire ment of private wealth, iu legiti mate ways. Then the surlier the revenue or public funds, consistent with the general development and necessities of the country, the better, and such arrangements should be made by the government as to reduce public expenses to the lowest point, that republican simplicity, that official honesty ar.d integrity may every where obtajn. The Macon Telegraph speaking of j lra,,u or lmsine ^ tIcc “ is . mortgages, (he race for Governor being made on j nolo ' i ’ bonds, bank-checks, and papers the Independent line, says': We trust j ° f al,nnst every kiiul were invalid it may be many a long day before ! lll, * css *bey had a revenue stamp unless the great Democratic party sliail be I n ! H,n 'hem. Manufacturers had to broken up into*personal factions, and 1 J: D a cer *- a * n per-ceutage ot " hat- such an office as that of our Chief j cver thc ^ nlade * Scarce) y any calling. Magistrate be made the promiscuous scrub race. coal of a Secretary John Sherman still shows his antagonism to the Silver bill, by professing bis inability to carry out the provisions of that measure without further legislation. He wants a commissioner appointed to buy Silver bullion and suggests several difficulties in the way of the practical operations of the now silver law-. The best way for Congress to meet Secretary Sherman on these points, is to request him “ to down and out ” that some one who has the true interest of the couutry and not that tf the bond-holders, at heart may be appointed, and who will justly and fairly carry out the objects for which this law was enacted. trade, profession, or business escaped it, directly or indirectly. Under this system of taxation and in order to carry out the provisions of the internal revenue laws, an immense army of ^officers was created, who, were paid enormous aud most extrav agant salaries and commissions. So oppressive and expensive did this system of taxation prove, that after a few years of struggling endurance most of this cumbrous aud costly ma chinery was abolished. But still this revenue tax is imposed upon much of the products and business of the country, especially in the South. Among these still existing imposi tions, is the revenue tax or license upon all distillations of whiskey, brandy and other alcoholic liquors. Now while we recognize the - great Altogether Too Premature. The following most pertinent para graph appeared in the Waynesboro Expositor of a recent date: With the Constitution, we do not know whether Governor Colquitt de sires a second term, aud that it is too soon even for him to commence thinking about the next election. Should lie, however, do so, it will he in accordance with custom, and we are of the opinion that thcTCacceptability, honesty and efficiency of his adminis tration will induce the people to con sult his wishes in this respect. We entirely agree with the intelli gent observations of our worthy con temporary as to tho character of this discussion ot the gubernatorial suc cession of which we now see so much iu our State exchanges, and that the j agitation of the question as to who shall succeed the jyesent incumbent is altogether too premature and out of place. We will not he so uncharita ble as to suppose that what has already been said about, who is to be the next Governor of Georgia, has been inspired by an unfriendly spirit toward Governor 5 (?61c(uitt. If it litas, we are free and prompt to say, that this is a great blunder on the part of those who are disposed thus to move ia tbisnaattee.fejeai^nsstift them from wliat we know of public sentimetat throughout the State, that the excellent man who now presides over us as Governor was never stronger than he is at the pr?s?nt time.. Our ad vice is’ to adjdhtn dll this’ premature agi tation of the gubernatorial question, and let us join our efforts with those ot Governor Colquitt in his noble w ork of advancing the great interests of onr much loved commonwealth. < 1 .w - Explanatory. The reply of Capt. J. E. Ritch to an article of Mr. Emory Speer’s in the Southern Watchman ot the 5th inst., and which appeared in our last issue as an advertisement, having elicited an unfortunate newspaper controversy, and Capt Ritch having applied to us to publish his reply to Mr. Speer’s ar ticle in the last issue of the Watchman, it is due to him as well as ourselves to state that we have declined to do so. This we have done, not that we desire to do Capt. Ritch the least injustice by denying hint the privelige of the Ban ner in setting himself right before the public, but simply because it is con trary to our rule—and our idea of true journalism, to allow the use of our columns to any one for personal or unpleasant controversy. The University of The South. After the Winter vacation the next session of this institution will begin on Thursday the 14th of March. As our readers are aware, it is situated iu Ten nessee, on the Nashville and Chatta nooga Railroad, eight miles from Cowan Station, and under the control of the Protestant Episcopal Church. It gives us pleasure to note, from the lust catalogue, that the prosperity of this University still continues. In a salubrious climate, with an excellent corps of professors and a fine discipline, it takes rank with the first institutions in the United States. We beg to call tlte attention oLour readers to its pecu liar features drtnad vantages. Daring the past year two hundred and twelve students from all the Southern States have been in attendance. When contrasting the continued prosperity of an institution with no permanent endowment,'as the Univer sity of the South, with the depleted numbers our State University, at which, at the present moment, only about one hundred students attend, we are not entirely satisfied, that the Committee, which was charged by the last Board of Trustees, have as yet arrived at the true source of the rea sons why this should be so. It would, therefore, he well, in our opinion, to bestow further attention to this subject, by ail those interested. It is perfectly incomprehensible why an institution which has so larg" an endowment as our State Univer.-i . should so languish, aud finally be p rmitted to die. In this connection we learn, with pleasure, that a movement is ou foot to ventil ate this whole matter, at the Fall ses sion of the Georgia State Agricultural Society, which is to be held at Athens; and we would suggest that Colonel Frank Schaller, of the University of the South, be invited to address the meeting on this subject. Colonel Schaller is thoroughly acquainted with the working of universities, and would, no doubt, give some most valuable suggestions. We extract the above from the Chronicle <0 Constitutionalist, and agree with the writer, that it is an important inquiry,_ as to why this institution, with no permanent en dowment should so far excel onr rather liberally endowed State Uni versity, in the number of students in attendance. We greatly trust the investigation instituted by the Board of Trustees last summer will result in finding the tine cause of the difficulty with our much loved University, anf. that the sure remedy will at once b< applied. We most cheerfully endorse the suggestion of tiie Chronicle <£• Constitutionalist, that Col. Schaller be requested to address Use Georgia Stale Agricultural Snooty on the subject of Universities and their management, but would amend by suggesting that lie also be requested ! to give bis views on ibis subject to the committee who have the matter directly under advisement. Col. Schaller is certainly very familiar with the management of European Universities, and no doubt would be X- ,T. G. R’USSEL.L,, EDITOR. It is the Phi Kappa’s year to have the presidency of the Moot Parlia ment. There was a bloodless duel between two members of the Senior class last week. Our friend and fellow Phi Kappa, R. D. Calloway, has returned to col lege after a visit home of two weeks durations. • ' • * '*• Order. It is with much pleasure we an nounce the recovery of our brother Phi-Kappa Dupont, who is rapidly convalescing and we hope will soon be able to resume his college duties. The debate last Saturday was very interesting. Nearly all the members of the Society were out, and a large majority participated. The subject was, “Was Socrates moraly wrong in drinking the fatal hemlock.” We notice tlmt the room adjoining Dr. Moll’s in the “ Ivy Building ’’ is being neatly fitted up for General Browne, who will give up his present room to the Minei alogieal Depart ment. Dr. Mell commenced his lectures on parliamentary law last Wednesday. There was a large attendance of the students. There were also present Dr. Lane and Rev. Messrs. Campbell and Hammond. Dr. Mell will lecture every Tuesday, Wednesday and Thursday until further notice. We heartily endorse the remarks that appeared in the Chronicle last week about the repairing the halls of debating societies. The cost of re pairing the Demoslhenian hall is far too much to be borne by the students. We heartily sympathize with our neighbors. Our hall at present, we are glad to say, needs very little work. During the absence of General Browne the seniors have been profit ing by a series of very interesting and instructive lectures from Dr. Tucker on composition. These are delivered in that informal and con versational style of which the Doctor makes such happy use, conveying instruction without weariness, and being profound without dullness. Good order is absolutely necessary for attaining success as a debating society, it not only confers dignity upon our proceedings, but adds in- terest to our debate. It is a fact that can not be denied that those members who take the least interest in the debates, are the ones wl 10 create the greatest disturbances. The mind will find employment and when not engaged in some laudable undertaking it must be engaged in something that is trifling or annoying Let, him who is inclined to be disorderly rffoct. that lie not only dues himself, but all his companions a serious injury. And that he violates that constitution he has promised to uphold, and the requirements of which he has promised to comply with, and we arc sure this will | )C sufficient to deter all true Phi Kappas from breaches of order in the future. Base Ball. We notice with pleasure the popu larity of this manly exercise with the students of the University. Rase ball we believe is a game of purely American origin. But saying noth ing as to its origin or history we would say a word as to its benefits There is no amusement so advanta geous to those who engage in it as base hall. When engaged in with proper spirit it brings into play every muscle of the body.. “ Running the bases” will cause the chest to ex pand—a full supply of fresh, pure air to be taken into the lungs. Hence it is an unsurpassed developer of physique; And it is' not a merely mechanical sport—calling for no exercise of the mental faculties. Coolness, promptness and quickness of decision are indispensable to the successful player. We hope then more attention will be paid to this exercise in the future than has been done in the past. We have no gym nasium for athletic exercise, aud even if we had, this is equally us good. But one club is not enough. We have among us material sufficient for organizing two good clubs. When this is done and good ground selected the rivalry between the two would make this sport most interesting and exciting. Young ladies may now confiden tially expect proposals for a co partnership from enthusiastic seniors. Dr. Mell in remarks on marriage recently, advised all to marry and as soon as possible, and demonstrated very clearly that two can live cheaper than one. These remarks seem to have produced a marked impression as we noticed a handsome young offi cer of the cadets lingered after this class was dismissed, as if lie wished to satisfy himself that be bad not The celebrated Charles James Fox, said to a young man just entering Parliament, that if he desired to be come a great orator and had the genius and feeling from nature, all he had to do was to speak often and learn to think on his feet. In those few words Fox gave the method by which be became the most brilliant debater t lie world ever saw. As some one remarks, his proficiency was gained at the expense of his hearers. Every night, and on every subject, year after year he was upon bis feet, until his thoughts flowed more readi- misunderstood the Dr. and came 1 *. v * n t,ial position than in ar v other, away looking as if he wished be had I do not mean, however, nor do shown this along time ago. j suppose that Fox meant a man — - | was to speak without preparation. Our Demostlienian friends say we I Always devote as much time us nossi- “ would disparage their prosperity by ! blc to thought on your subject, and o;«* own in comparison.” Our friends with something to set the .-m am of do us an injury in this statement, j thought flowing you will find the \\ c distinctly stated when we made ! task of learning to think on your feet a comparison ot the two Societies, j comes easier. that we did it not for the purpose of disparagement but only to show onr own increased prosperity. IIow much our neighbors would suffer, for by comparison it might be considered fulsome iu us to say. They say, “ We had more seniors able to furnish the committee with ^ I:U1 l * ie ^ * ast y ear and ir -ore of others who did not return the many valuable suggestions on this ail important subject. Some two years since he prepared quite an able paper on this subject which was read with much interest throughout the conn- try, auft (fom the interest he is known to feel in onr State University and its success, we feel assured that he would gladly contribute every assis tance in his power towards raising it to that stapda^d. whuiii ..our, whole people- now^so much ^^sire to see it attain. , . » v .i .’. . The Marquis of Hamilton, eldest son of the- Duke of Abcrcorn, took the Order of the Garter to King Humbert of Italy. present session; hence, the differ ence.” It seems from this our friend* are fond cf comparisons. O, consis tency, thy name is man. But in com paring confine yourselves to Repres ent. Ffty years ago we might have been double our friends in numbers. But they “ had more of those who did not return the present session,” this very foieibly reminds us of the boy’s composition on pins, who, enlarging upon their usefulness said many lives had been saved by people not swal lowing them. Our friend’s wish to place cl ifteir lists of members those who have not nor may never return to college. There is one idea which sliouhi be carefully guarded against ami lliat is that practice will enable a m m to speak on a subject about which be knows nothing or to speak on any subject unless bis mind is well stored with information. You might as well expect a stream,in to which no boils or rills, or bidden streamlets find their way, to flow on with full and undiminished current to the sea. If then you would be a great orator or debater open your minds to infor mation from all sources, and at every opportunity, store up the treasures of knowledge for which you will find abundant use. Valentine Baker, formerly colo nel in the British army, and since appointed to an official position in the Turkish army, denies that he either has been relieved of his com mand or resigned. He has simply been furloughed, and his position re mains unchanged.