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TAX ACT. ACT U> levy and collect a tax for ,e. U of tVe public year* 1852 and J 853, and diereaftev until repealed. Section 1. Beil enacted by the Sen ate mid House ol Representatives of tin State of Georgia, in General Assembly •net, atitl it is hereby enacted by the a i .thorny of the same', That fioni and aft* the passage of this act, all real and per sottal estate w itliin this State, whether owned by individuals or corporations, { resident or non-resident, shall be liable to taxation subject to the exemptions •herein after specified. Sec. 2. Aod be it further enacted, Thai the term ‘real estate* as used in this act, shall be construed to include .land itself, all buildings or other articles erected upon or affix'd to ‘-fie same, all ■nines, minerals, fossils and quarries, in and under the same, etceptmiues belong ’ to the Stale; agd t|je term ‘personal estate’ used in lifts act, shall be construed to include all chattels, moneys, debts due from solvent debtors, whether on note, bill, draft, prdgement, or mortgage, or open accounts, goods, wares and liter’ chandize, capital invested in shipping or Xonnage or capital otherwise invested; negro slaves, pleasure rarriages, public stocks, and stocks in monied corporations; also, such portion of the capital of incor* porated companies liable to taxation on their capit.d as s|ia|l not be invested in real or personal estate, Sec. 3. Anftbe it furliter enacted, That the following property shall be exempted from taxation, ttvivit t all exempted from taxation by the Constitution oftliis Stale, nr under the Constitution of the United States all lands belonging to this slate or \jhe United Stales, every building erect ed for the use of, and by a colledge, incor porated academy or semtnaiy of learning, mei „*y building for public worship, every uis4 jUrl house, court house apd jail, and vast i several lots whereon *UPI buildings ■onl- fidiafed, and all the furniture belong 'tnglo each of iliem, nil books and phil josojjiicnl apparatus, not held as mer (cha/dix**, and for the purpose of sale, ev- Ary roar house, alms house, house of im ? vsry, and any house belonging to any Writable institution, apd the real mid t tonal estate belonging to any eharita ” institution or coopected with the same, jf 1 real and personal fstWß of apy public “Wary and other literary assari.ilions, all * ,H cks owned by the State, anA by liter and charitable institutions; also, all plantation and mechanical tools,aUbouse hold and kitchen fqrnittirenot not above the value of three hundred dollars, jfot held fur the pur|tase nf sale or as meKJ chandix**, all libraries, all poultry, and I two hundred and >|lars value of other projr erty belonging to each lax payer, and also the mutual crops and provisions of jhe citizens oftliis State, and all fire-arms nnd other instruments, and all munitions of war, not held as merchandize, and all wearing apparel of the tax payer and family and the holder or owner of stock in any incorporated Company liable to taxation on its capital, shall not be taxed as an individual for such stock. See. 4. Ami be it further enacted That all lands held under warrants and surveyed, but not granted by the State shall be liable to taxation ill the same manner us if actually granted. Sec. 5. And he it further enacted, That all monied or stock corporations deriving income or profit Iront their cap ital or otherwise, except as before except* cd shall be liable to luxation, Sec. 8. And be it further enacted, That eaolt and every free person of color in this Stale, between the ages nf eighteen and fifty, shall be taxed annually the sum of five dollars. Sec. 7. And be it further enacted, That the sum of five dollars shall be lev ied upon all practitioners ol Law, Phys ic, Dentistry Daguerreain Artists. Sec. 8. A ltd be it further enacted, That each and every male citizen Ire tween the ages of twenty-one and sixty years, shall be taxed annually hereafter, twenty-five cents. Sec. 9. Awl he it further enacted. That the Receiver of the tax returns in each county shall receive all returns to him on oaths of the persons making them and at such valuation as they may affix, and if any person shall (ail to make a re turn or to uffix a value, the receiver shall make such valuation and assess tlie (ax thereon, from the best information in his power to obtain ; and in cases where no return is made, or no valuation made by the person returning, he shall assess a double tax. Sec. 10. And be it further enacted, That it shall be the duty of the Receiver to assess all real and personal estate not returned or not assessed by the person returning the same at the full market value. Sec. 11. And be jt further enacted, That the Receiver of tax returns shall require all persons to give in each and every tract or parcel of land lie or she may own, specifying its location, quality, mid the number acres, if known, and the aggregate value of the buddings, nia* ghienry, toll bridges or ferries on the §9Wt, a classification of the personal es- tate, subject to taxation, as defined in (he second section of this act, specify ing the number of negro slaves, and (heir aggregate value, and the aggregate of all other chattels, moneys, debts due or to become due Irom solvent debtors in whatsoever lorm, and each classification -hall be entered in separate columns. Sec. 12. And be it lurtlier enacted, flits: the Receivers ol tax returns throughout the State, shall administer . Ito each nnd every person giving in bis or her taxable property, the following oath, to wit: “You do solemnly sweqr (or affirm as the case may be) that (lie account whjcli you now give in, is a just and true account of tdl the taxable prop erty which you were possessed of, held or claimed on the first day nf January last, or was interested in or entitled unto either in your own right, or in the right of any other person or persons whatsoev er, as Parent, Guardian. Executor, Ad ministrator, A gent or Trustee, or in any other manner whatever; and that it is not worth more than the valuation you have affixed to it, to the bpsi of your knowledge and belief, so help you God,” Sec. 13. And be jt further enacted, That it shall be the duty of the selveral tax receivers within the Slate to take in all taxnbles hereinbefore enumerated and enter the same in his hook or digest, with the appraised yalue thereof, follow ing the classification specified jit the se - cond and eleven sections and this act, and return a copy of the same, made out in fair nnd legible hand writing, to the Con - , pi roller General, and one to the Clerk of the Inferior Court, and one to the Tax Collector, on or before |(h first day of July in each year, in which digest shall be caref„||y made nut, an abstract, stating each subject of taxation—the a matmt of aggregate value of each—the number of acres of land—number ol slaves—polls, free persons of color, pro fessions, dentist and daguerrean artists. Sec. 14. And be it furtner enacted, That when the Comptroller General shall have received said digest, he is hereby required to examine the same care fully, to detect apy errors therein con* mined, atid having corrected the same, if any shall be found to exist, he shull thf(l foot up each column, and ascertain the aggregate amount of each and all the di gests, and report the same to his Excel lency the Govern r, wIIQ, with the asds|% ance of the Comptroller, shall assess such a rale percept, not exceeding one twelfth of one. per cent, on the entire amount as will raise an amount of revenup, corres ponding to the wants nf the State, and notify the several lax collectors through out the State, ol the rate per cent, so im posed, and the amount to be collected by him in each county. Sic. 15. And be it further enacted, That the amount so required to be as sessed and collected shall not exceed three hundred and seventy-five thousand dollars annually. Sec . 16. And be it further enacted, That the amount of tax to be paid an nually to the State, upon the amount of real and personal estate, taxable under Ibis act, shall be one-twelfth of one per cent., which shall be levied and collected, and accounted for according to the exist ing law s, together with the poll tax and tax on practitioners of law, midicine, free negroes, dentists, and daguerrean artists. Sr. 17. And be it further enacted by the authority aforesaid, That it shall he the duty ol the Comptroller General, w ith the assistance of the Treasurer, after the returns ol taxes have been made by the lax receivers ol the several counties in this (State, to make an estimate ol the sum total of taxes, which will be raised under this act, according to the per rent, assessed, and il it should appear, that the sum total should exceed the amount of taxes required by this act to be raised, then the Comptroller General shall issue his circular directing the lax collectors of this Sla'e to make such deduction in an equal ratio upon every thing taxed, according to value, as will reduce the sum total of taxes as nearly to the amount required by this act to be raised as is pos sible, the Comptroller specifying the per cent, deduction necessary to be made, S ec. 18. And be it further enacted, That the tax receivers and collectors shall receive the same compensation now allowed by law. Sec. 19. And be it further enacted, Dial to nett (he digests as provided for in the seventh section of the act of 1645 for the receivers, the default list shall be deducted from the total amount of the digests, and that all taxes due and payav hie under any of the provisions of this ad, shall he paid in gold and silver or in the bills of specie paying banks of this Slate. See. 20. And be it further enacted, That the fourth and fifth sections of an act passed the 22d of February, eighteen hundred and fifty, to levy and collect a tax for each of the years 1850 and 1851, and thereafter, be and the same are here by continued in full force and effect, sav ing and excepting so much of the fourth section as is in the following words, to wit: not being oyer sixty years nf age or valueless from decrepitude or disease. Sec. 21. And be it further enacted, That nothing in this act shall be so con strued as to releive Banks, Railroads or Agencies of foreign Banks from any special lax lieretulore as?esstd on them or any of them. Sec. 22. And be it further enacted, Teat all laws and parts of Jaws militating against this act except such parts ol the tax acts now in force ip this Slate, as may be necessary to carry out this act, and which are declared in full force, be and i the same are hereby repealed. JAS. A. MKKRIWETER. (Speaker of the House of Repteseatadve* ANDREW J. MILLER. President of the (Senate, Approved,9:h January, 1852. HOWELL COBB, Governor. SUPPLEMENTARY TAX ACT. AN AC I supplementary to an art, en titled an act to levy and collect a tax for the political yeais 1852 ami. 1853, approved January 1 9ib/ 1852. WligßEAp by the fifteenth section of the above entitled act to levy and collect a tax for the political years 1852 and 1853, jt is enacted that the sum of three huntlied and Sr-vPtity-fiive thousand dollars shall be raised fur the support nf the Govern ment of this Stale lor each of said years; and whereas by the fourteenth section of said an, it has been further enacted that U) raise the said sum, for said political years, not more than one-twelfth of one per cent, shall he assessed actual value of all property liable to taxation under the provisions of the above entitled act; and whereas bis Excellency the Governor ol thiqSliile, in a special message madejto the House of Representative*, has expressed his doubts w hether the said stun of three hundred and seventy-five thousand dol lars, necessary for the support ol’ the gov ernment oftliis Slate lor each of the said political years. 1852 and 1553, can be raised by the assessment of only one twelfth of one per cent, on the estimated value of the property subject to taxation under said act, and bath recommended to the General Assembly, as a pecuniary measure, in case the said rate per cent specified in said act shall not be suffieent 1“ raise the said sum for said political years 1852 and 1853, to pass an act sup plementary to said act, authorizing him and the comptroller General, on the re turn by the several taz Receivers of this Slate of the Digest of property subject to taxation under the provisions of said act, and the value of the same, and upon the exnminnaiion and footing up ol said Di gest, it shall satisfactorily appear to them that the said sum of three hundred sod severity-five thousand dollars cannot be raised by the assessment of one twelfth of one per cent on the value returned in 1 said Digest, that they may be authotjted and empowered to increase the said rate percent, so much, and no further, as may be sufficient to raise the said sum ol three hundred and seventy-five thousand dol lars as aforesaind: now therefore, for remedy Whereof, Section lit. Be it enacted by ilip Sen ate and House ol Representatives of the State of Georgia, in General Assembly met, and it is hereby enacted by the au. thoritv of the same, That if, upon the return by the several Tax Receivers of this State, of their respective Digests, containing the property subject to taxa tion, and its value, in pursuance of the provisions as are contained in the said act entitled an act to levy and collect a tax lor the pt litical years 1852 and 1853 it shall appear to his Kxceileucy die Gov ernor and Comptroller General of this Stale upon the examination and footing up of the same, that the said sum of three hundred and sevenly(ive thousand dol lars, necessary for the, support of the Gov ernment of this State for the said political years, cannot be raised by an assessment of one-twelfth of one per rent on the ag gregate value ol bII the properly as re turned by said Digest, and subject to taxati >n, then, in such case, it shall and may be lawful lor his Excellency the Governor and Comptroller General of this Slate, and they are hereby authorized to increase the said rate per cent, specified in said tax act, so much, and no more or further, than will he sufficient to raise the said sum of three hundred and seventy five thousand dollars, necessary for the support of the Government of this State for each of the political years as aforesaid; and thereupon forthwith to issue an order to each of the tax collectors of this Slate, requiring :hetn and each of them to pro ceed and collect and receive of and from each lax payer the amount of his lax at and after the rate per cent so increased, and necessary for the purpose aforesaid. Sec. 2. And be it further enat ted by the authority aforesaid. That when the lax collector of any county shall hereaf ter issue an execution for taxes in arrear, the same shall be directed to all and sin gular the Sheriffs and constables of ibis Stale, and shall be levied by either officer when the tax due does not exceed thirty dollars; but where the tax exceeds that sum, tlie execution shall be levied by the Sheriff alone, and said officers shall be li able to be proceeded against by the rule in their respective courts as is prescribed by law itt relation to other executions. See. 3. And be it further enacted by | the authority aforesaid, That all laws I and parts of laws, militating against this I art be and the same are hereby repealed. Approved January 24, 1852. fggflfcsNwn tSriiTxwfaini THE SOUTH-WEST GEORGIAN, I'/BTrovimooD, Elrroib OGLETHORPE MARCH, 12th, 1852. Agents for the South-West Georgian Spencer Caldwell, Fort Gaines, Ga Jeter A. Houue, near Americus, do. Col. Wm. T. I’ ERKINS, Cuthbert , do. (>. Carithers, Esq. ‘Mhbert, do. Gilbert M. Stokes, Slade, Lee co. do. Dr. W M. M. Stokes, Dooly co. do. M. L. Holman, llrooksriUe, Stnn'rtdo. A. A. I3lakf.lv, Griffin, Pike co. do. John W. Griffin, Grffin, do. J. TANARUS, Mat, Francitville, do. W. J. Parker, Chenubu. Lee Cos., do. A. J. Williams, Agent for Sumter elf! Cullen Webb, Traveler's Rest do. French Haggard, Athens do. Reduction in the terms ot the Soiilti-West Georgian. After (hefirst day oj October the Geor gian will be furnished to subscribers at the following rules: SI,OO fur 6 months, if paid in advance, 125 “ “ if not paid in advance. 2,00 for 12 months if paid in advance, 2,50 “ “ if not paid in advance, Inducements to Clubs. Five Copies 6 months for $4,00 in advance, Ten Copips “ “ “ 7,00 “ Five Copies 12 months “ 8,00 “ Ten Copies “ “ “ 15.00 Fifteen Copies 12 nto. “ 20.00 We have been induced to offer the above terms in order to increase jlie circulation of our paper, and for that purpose we earnstly solicit the co-operation of our friends. If we meet will) sufficient encuragement, we intend getting new material in a few months und enlarging our paper. % E. W. ALLEN, Notary Public, Oglethorpe Georgia, J ILLIJi. The Southern flights Party of Alabama. We see that 1 the Southern Rights Party of Alabama, notwithstanding their recent defeat, refuse positively to renounce their former doctrines, and with a fresh secession declaration they declare their intention to repudiate the revival of old party lutes. They refuse to go into the Baltimore Convention or uniting in any manner with Northern Politicians. Here we find consistency. This party said the same thing last year, and we yet find a disposition manifested by them to stick to it. But how is it w ith the South ern Rights party ol Georgia ? Galled by defeat, they have changed their dress and are now making preparations to take back all they have said about their Nor thern Brethren—shake hands and join in with them in a Convention to nominate a President, and then support hjoi let his views in regard to slavery be what they may. Here we find truly a w ant of con sistency ! Movements for Navigating Flint ftiver. We learn that there is a movement on fool for the purpose ol opening the river above this place, as far up as the “ Old Agency” or what was formerly called Crowell’s Ferry, for the purpose of boat ing down the produce above, to this city. This movement cannot fail to elicit the consideration and co-operation of our citizens as such an enterprise may not only be made profitable, but of a vast a inouut of advantage to otircomnierce. From this place to the “ Old Agency” in Crawford County the Riyer runs through a wide swamp and the current generally is very gentle—thete are no rocks, and the obstructions are fallen trees and drift wood which may be easily removed at trilling expense; thus rendering the river navigable for a small steamer. lit d<e year 1836, the volumes of water ol the Flint nnd Ornmlgee Rivers were measured by .Mr. James R. Flint River was measured at Danville, Sumter County and the Ocmulgee at Macon. The measurement of both riv ers was made in a very dry time in the —■ —~—i — ! * I fall ol the year, when the itreams were ! running from their fountains, and the re sult of the measurements was found that Flint River contained nearly three time* as much water as the Ocnrsulgee. This is sufficient to convince any one that Flint river may be navigated from here to the Agency in Crawlord County or from hereto a. But to mutter more clearly, we will state a few < facts w hich we have just lerned from Mr. Butts, who lias already tried the experi ment. In the year 1830 a small steamer, drawing 22 indies water, called the “Henry Crowell,” was built by Mr. Butts, at Crowell’s Ferry, some 40 or 50 miles above this place. Jt was launch ed, and made some two or three trips to Apalacliacola, and would have continu ed to run the river had not the Govern ment pressed it into service in another di rection. (Mr. Butts, however was well paid lor it.) When Mr. Butt's, boat was completed, he p aced it under the direc tion ol Capt. Blair, who was the only person that could be found who had ever descended the river, and uniter tthe man agemeiii ol this gentleman, the trips to Apalacliacola were made in three days and a half. The above facts are worth considera tion, and when we turn our attention to the large quantity of Cotton that would be shipped to Oglethorpe and sold! if this tiling was accomplished, that would j otherwise go to Macon over the Colum bus and Fort Valley Rail-Road, we leel assured that our citizens will encourage the enterpiise in every possible way they can. We have already received some Cotton from above by the River, but the process is too slow, we want the aid of steam and e have river suitable. Let us get it in operation, and then let us build a Plank Road to Albany, and run a steamer if necessary. This done, and we defy even a combination of pow ers to injure the commerce of Ogle thorpe. THE RUMOR. The Washington correspondent of die Baltimore Patriot reiterates the rumor prevalent in that city, that Louis Napo *LEON is about to ‘ run a lilt against this country,’ and says : The on dil is that lie is dissatLfied with the cession ol Loui-iaua by the great Napoleon to Mr. Jtfleison, and wiili the indemnity paid by Louis Philippe to General Jackson ; that he intends to rake open these old settlements, and demand redress from the present Government of the United States. Mr. Webster was to leave New York, for Washington. The New Yoik Times ol Tuesday morning says : He has received, while here, interest ing dispatches Irom France, as well as from other European capitals; but there is no reason to suppose that his return to Washington is at all hastened by this fact, Mr. Webster is inthe habit of dis patching public business wherever lie may be, when it comes before him. He has with him now, as usual when away from Washington, a sufficient corps nf assistants from the Department lo render its powers essentially locomotive. His celebrated letter to Chevalier Hulsetnaiiii was written during a short sojourn in New Hampshire. Either the French usurper is grossly belied or he is about to set himself up fur a perfect Blue Beard among the nations. He has only been dictator some two months, and we hear of his making ready to pitch into England, Belgium and the Swiss Republic, and now we have intimations of a contemplated rupture with Hie United States. He claims to be the champion of order, and those in this country who’ sustain him, (and we are sorry to admit there are such American presses,) excuse his perjuries and his tieachery to the French Constitution, on the ground that his course was necessary to preserve order and the peace ol the world Fur a devotee of order and peace lie has pursued an exceedingly strange policy, a policy which has not failed to cause a very perceptible flutiering among the cabinets and camps ol Europe. Our impression is that be Rods Inmsell entirely 100 small for bis uncle’s old clothes, and that lie de sires to make up by bluster and reckless ness wltat lie is in deed the ruffian free booter that he is given out to be, it will be a luckey circumstance for the civilized world it he does pick a quarrel with some power (England or the United Stales, fur instance,) capable of thrashing his pnor, glory-blinded subjects into a becoming respect for the established liberties and lorins ol government of other nations, if they have no filed ideas of nor devotion to those of their own. A rare picture. —A Printer amazed at the sight of a dollar. | Spicey Debate Between Rhett and Clemens, The Baltimore Sun contain# the fol lowing sketch ol the acrimonius debate which oc urred in the Senate, on Friday between Messrs. Rhett and Clemens, to which our dispatch of Sunday referred : Mr. Rhett then addressed the Senate in reply to remarks contained in the speech of Mr. Clemens, delivered in the Senate on the 23d of last December. He said the reason whv he had not replied before was his absence from the city, and his not hearing of the speech till on his ar rival here. He read that part of Clem ens’ speech in which he referred to the applause, cheering and encouragement of Sumner, Hale, Chase and Seward, upon the occasion Rhett making his disunion speech, and that there was a sympathy in reason as well as in knavery. This allegation lie would disprove not by a de nial, but by discrediting the witness.— He then called upon Messrs. Sumner and Chase to say whether they had ap plauded or cheered him on that occa sion. Mr. Sumner declared that lie did not approve of die speech. Mr. Chase said that he had approved : that part which defended democratic ! Stale rights ; but entirely disapproved of that which breathed the spirit of disun ion. Mr. Rhett resumed, and said that ev ery one present knew the truth of the matter ; no one had applauded or cheer ed, notwithstanding the Senator had de clared they had He would leave it to the country to decide how lar a man thus discredited could with decency and pro : priety arraign him, or any one * Ise, for inconsistency or crime. He then read from twenty speeches of Mr. Clemens, during the years 49 and 50, which lie maintained contained doc trines and sentiments which any South., ern man could li How and adopt. They were an affii malice of all lie (Rhett) had ever uttered upon the subject ; and now in 1851, the Senator was a Union man— a swallower ol that pill, the compromise, which before, lie bad denoneed as a shame less outrage ; to be submitted to only as an act of itilainy. He then discussed the constitutionality ol the admission of California and the right of secession, replying to the remarks ol Mr. Clemens on these points. He then read a letter Irom some gen tleman in Alabama, which contained statements that Mr. C. was elected to the Senate, by the wliigs, in consequence of his having given a pledge in the whig caucus that he wrtuld support the admin istration of Gen. Taylor. He contend* ed that he had fully discredited the wit ness as lo show he was tint the proper person to arraign here, or any w here else, any man for waul ot honor or consisten cy. REPLY OK MR. CLEMENS. Mr. Clemens attributed to the ignor ance and hliudne-s of the Senator ftom South Carolina the distorted view he had taken of his speech. He never meant, nor did nny one but the Senator suppose tie meant, that the Senators named had made open applause and cheers of the Senator. But after he had dune, they advanced nod shook hands with him.— Me. Rhett denied this. [Mr. Chase upon btiug called upon said llial lie had shook hands with the Senator after his speech.] The Senator slates that he had called him a traitor and a knave ; this also was a forced coil struclion of the speech ; hut now alter all circumstances nt the case, alter his bust., ing over die charge of knavery without taking any notice of it, justified him (Mr. C.) in adding the epithet ol coward to that of traitor and knave. The Senator charged him with having calumniated him. Calumniate him ! It is not in die power of man to cahimi nale him. The Senator got up in the Senate and proclaimed himself a traitor. Who could calumniate such a man ? He never at any time, interfered in the Senator’s private relations ; he fltad de clined an introduction to him. The per sonal relations ot the Senator were be neath his aim. He had read of a dark ness in which vipers crawled among the multitude, hissing, but stingless, He al ways considered die Senator assucb a vi per, constantly hissing but possessing no power t sting. Mr. C. then referred lo the charge of having made a corrupt bargain with the whigs of Alabama to he elected to the Senate, and pronouccd the charge a foul lie, unredeemed and unmitigated by a , single semblance ol truth. Without concluding, he gave way to a motion, and the Senate adjourned till to-, morrow. Things Lost Forever.— Lost wealth may he restored by the wreck of health regained by tempefance. forgotten knowledge restored by study, alienated friendship smoothed into for* getfulness, even forfeited reputation won by penitence and virtue; but who ever looked upon bis vanished hours, recalled his alighted years—stamped them with wisdom, effaced from heaven’s record the fearful blot of wasted time ?