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T1TL DAILY EVENING TELEGRAPH PHILADELPHIA, WEDNESDAY, APRIL 12, 1871. NATAL C0URT8MART1AL. The Power of Naval Conrts-martlal Th Kentcnrciof DefllliR Paymaster Set A aide by Secretary Ilobeson. The follbwlnjr, Is the fall text of Secre tary Robeson's late order touching late 83n tences of a nay hi court-martial. From It, it appears that a naval court-martial has no power to punish embezzlement by flue and imprisonment, and as the bonds of paymas ters in the navy are only for 1 25, 000. the remedr within the power of the United States is limited to that amount, no matter Low large a sum may be stolen: NAVT DIPAKTMINT, WASHINGTON, March !.. A t a Naval General Court-Martial, convened Oct ), 1870, at the Havy Yard, Washington, D. C, Panned Assistant Paymaster Charles 11. Iockwood of the navy was tried on the charge of "Hcandalous con duct tending to the destruction or god murals" and "rrrabeiinleinent," was found guilty of both charges anil sentenced "to be dismissed from the navy; to be imprisoned for nvc years in iiicn m'ki place of confinement as the Secretary of the Navy niay designate, and to be lined In the sum of 2000." The sentenco In this caso, In common with others of a kindred c haracter wnlch have been tried by the snie court, presents for the consldera tlon of the revising authority some quest ions of very great doubt and diillculfv. It was tried by a court of the highest Dsval authority, who have faithfully endeavored to discharge their duty without preju dice or favor and If they have failed to reach aright conclusion In any particular, It has been by reason of conflicting lvgal provisions and opinion, and In ptirtult of a wise policy which accepted the con struction moot adequate for the punishment of wrong, and left to the revising authority all ques tions of restricting Inferences aud want of power for enforcement. After some hesitation, I have arrived at the con elu, ion that so much of the sentence In this case as Imposes Due and Imprisonment is Illegal and cannot be enforced. The act of July, Ihim, "fur the better government Of the navy," whether giving to naval court H-martlal the power to adjudge tlio punishment f ii ath in certain specified canes further provide, In A'tlcle , that in the particular canes where the fiUshment might have been death, the sentence may e imprisonment for life, or for a term ; and that, in these cases, the sentences may be carried Into execution In the penitentiaries under the control of the United States, or Jthe use of which may have been allowed by the legislatures of the States. This Is the only special provision of law applicable at this tune which specifically confers upon naval courts martial the power of Imprisonment as a punishment, aid g.ves Die use of the civil prisons at the com n.and of the Government for the carrying out of the sentences of naval courts. This provision Is by Its terms confined to certain specified offense of the highest grades. The oilenscs proved in this casi, though of a very serious natnre, affecting the character of the service as well asthelnterebteof the Government, are not among those for the punish ment of which Congress has provided specially In tnls article, lsy every principle of legal cou Htmcllon the specific restrictions of the article re ferred to limit the general powers given to naval tribunals for the punishment of ether offenses not Included under Its provisions, and the words, "Such puulNhment as a court-martial shall ml judge," when afterwards usel in the act, and refer ring to offenses of a lower grade, not within the limits of article six (0), must be held to mean noma legal punishment other than that whleti is, In the provisions of that article, submitted to those of a higher grade. 'J his conclusion seems to me Inevit able. The ruling of the department since the pas sage of the act has generally been In accord nice with It, and, lu a case great Importance, Its propriety was maintained by rny predecessor, against adverse opinion, with a becoming steadfastness. l:ut the same conclusion Is naturally reached on general principles. All the general powers of punishment given ti naval courts-martial are, of course, limited by the power and means legally at the command of the depart ment for their enforcement. They must be held to refer only to such puniHhrnents as are sanctioned by the laws, regulation, and customs of the service, and they can never extend to such as the depart ment has no proper or legal means of executing. In this view the Impossibility of a pecuniary line, as a punishment, It not within the general powers riven to naval courts-martial by the act re ferred to, since neither the ourt nor the department have at their command process or other means of enforcing and collecting It. The sentence of Imprisonment for a term of years by a naval court-martial as a punishment for an offense, for the punishment of which the department has no means of legal imprisonment legally at Its com mand, Is, on the same principles, clearly nugatory. The use of the public prisons for carrying inn exe cution sentences of naval courts-martial Is given only by article six (! of the act before referred to, and la, by the specific restriction of that article, con fined, as I have said, to offenses of the higher grade therein referred to. This use Is not at the command of the department for the punishment of the offenses found In this esse. The only other means of confinement at the com mand of the department is In the confined prison quarters on shipboard, or in some small cells which are provided at the marine barracks in the various navy yards. These are Intended and chiefly used for short terms of punishment for the enforcement of discipline, and for the temporary safe keeping of prisoners held for trial for serious offenses Neces sarily of narrow compass, and not constructed nor Intended for the purposes of long imprisonment, they are neither commodious nor secure, and have not the proper arrangements to make them healthful, beneficial, or humane. While crimi nals of the highest grade, convicted on de liberate trial by Jury, under the carefal pro visions of the criminal law, are guarded In their im prison aient by humane and wise laws, pro- r t H t n n lir unit Punmlntlnil tliolr mvpal manful un4 physical health, and looking to their Improvement and ultimate reiorm, i no not reel tnat imprisonment for long terms In cells like those I have mentioned, on the sentence of a court-martial, under the sum mary processes of military jaw, for the offenses found In this case, is either authorized by law, sanc tioned by custom, or Justified by humanity. The discipline of the naval service must be strict, the tri bunals for Its enforcement must be summary, and their l'gal sentences should be carried Into execu tion without regard to technicalities which do not anect the substantial rights of persons, or the precedents of the service. But In cases of serious question, for offenses not against discipline or mere military In u rwt mIiam t ... fa nii ,Mitt ..I i.ll tniH.fltiif..i A T , ni'CIV kllMV WVfliVUIIOU.VIIIl JlllWillVIIJII, I am unwilling to exercise the discretion Imposed upon me for the execution of such a sentence, the legality of which Is doubtful when enforced by military authority for offenses which may be par sued aud properlv punished by the criminal court or tne country, l he provisions oi me act or jso3, which msy be cited to sustain this sentence, are not. in my opinion, applicable under proper consti tutional construction, and the restrictions of the act Itself to thesa offenses at the tunes when they are found to have been committed. If this were otherwise, the same objection of want of power of proper execution would apply with equal force, since this act makes no provision on mat sunj'tct. mere are other rea sons of a some vv lint technical nature which might seriously embarrass the execution of that part of this sentence which imposes fUe and Imprisonment, but 1 prefer to put my d clslcn ou the broader grounds of lepal authority and proper admlnlHtra tlon. The finding In thU case Is therefore sp;roved, and so much of the sentence ef the court as sen tences the accused to dismissal from the service is approvta aim connnnea ; una so mucn or tne sen tence ss sentences to One aud Imprisonment u dig. vpproveci sou set asine. The cases of Paymaster James H. Glraad and Paymaster William O. Marcy were tried by the same court for offenses of similar character, ami the sentence in eacn memoes, ucsiriea dismisial from the service, a lino and Imprisonment for a term of years. In each of these cases to mncli of the Hen tence of the court as sentences lh accused therein to dismissal from the service Is approved aud con firmed; and so much thereof as sentences them to flue aud Imprisonment Is dUapproved and set aside. At the same court Paymaster Richard Washington was tried upon the charge of ".Scandalous conduct tending to the prejddlce of good morals, good order, and naval discipline" and "embezzlement." aud upon an "additional charge" preferred after the cominen je- mentofMs trial or "neylect of duty." Tim facts developed by the trial of this omcer preseit a case materially different from what the department had been led to auppoMi when the orst charges were framed ; and the c-ourt lia.e found that the uialnaliH. gallon against tlm, that he had converted the publto money imrustea to niiu to bis on use, l not sustained by the proof. The evidence and finding In the csm show the accuse 1 to Lave been guilty of i,vi.;i of duty only, under esteunaiiug l';.i.jtnci-s. The au'encecr cue ani )njnvijwaot u therefore, arid on aocouitt Of tne lMnuiu.tiimu,t, t,,mnu :y by the court, aet acl'to, fci1 ' muhimtttm of d'ainUnitl mitigated to so. sio(j now iiu.t mat pay for aix months, to u.etrjf t liitu u. . pamMier WDllsm G. Mart y and itiux . ..,), . Assistant fayiuMU-r Ci,inR II ti will, In conformity with the :ukmm 4 'luw,!, from this date cease to be officer of ium fit CiKOfcO M. f(t;M, BecfeUy of I Us navy. Approved, U. b. (Jkikt. Vies Kcllogi'a newly-purchased- residence at Cold Bprtn m be called "tiretcntu's Cottage." in the present House of KepreseuUtlves I litre aro eeyenteen ex-Conftderaie ofllcers. FINANCIAL. JAT C00EE & CO., PHILADELPHIA, EW YORK and WASHINOTOl. jay cooke, Mcculloch & co., LONDON, aJf9 Dealers In Government Securities, Special attention given to the Purchase and Sale of Bonds and fc locks ou Commission, at.tbe Hoard of Brokers In this and other cities. INTEREST ALLOWED ON DEPOSITS, COLLECTIONS MADE ON ALL POINTS. UOLD AND bILVEK BOUGHT AND BOL In connection with our London House we aro now prepared to transact a general FOREIGN EXCHANGE BUSINESS, Including Purchase and Sale of Storting Bills, and the issue of Commercial Credits and Travellers' Cir cular Letters, available In any part of the world, and are thus enabled to receive GOLD ON DEPOSIT, and to allow four per cent. Interest in currency thereon. Having direct telegraphic communication with both our New York and Washington Offices, we can offer superior facilities to our customers. RELIABLE RAILROAD BONDS FOR INVEST MENT. Pamphlets and fall information given at our office, S s 8mrp No. 114 S. THIRD Street, Phllada. SPECIAL NOTICE TO INVESTOR. A Choico Security. We are now able to supply a limited amoa of the Calawissa Railroad Company's 7 PER CENT. CONVERTIBLE M0RTGAOE BONDS FREE OF HTATK AND UNITED STATES TAX. They are Issued for the sole purpose of building the extension from MILTON TO WlLMAMrtUT, a distance of 80 miles, and are fuxnrrH bit a lien on thu entire road ef nearly luo miles, fully ejnlpped and aoiiiK a iiuiiriniiiUK ouniiicss. When It Is considered that the entire Indebtedness of the company wld be less than fis.uou per mllo, leaving out their Valuable Coal i'rojerty of 1801) acre, It will be seen at once what an unusual amount oi Sfcnrlty Is attached to these bonds, and they there fore must commend themselves to the most prudent Investors. An additional advantage Is. that the can be converted, at the option of the holder, after IB years, Into the I'referred Stock, at par. iurj aier rum wren coupon IlonQS (a great SaiO. guard, Issued In sums of 1WK) aud fioou. Interest payable Kubrnary and August. rrice vtx ana accrued interest, leaving a good margin for advance. For further Information, apply to D. C. WHARTON SMITH i CO., No. 121 SOUTH TIIIltB 8TIIKET, 1 8S PHILADELPHIA, F O It Six Per Cent. Loan of the City of Wil- liamsport, Penneylvania, Froo of all TaxoN, At 85 and Accrued Interest. These Bonds are made absolutely secure by act of Legislature compelling the city to levy suillolont tax to pay Interest and principal. P. 8. PETERSON & CO., No. 39 S. THIRD STREET, I PHILADELPHIA. 5 PER. CENT. New United States Loan. Agents appointed to receive subscriptions or ex change FOR 5-20 BOrJDS. Books now open and information furnished terms, etc. as ELLIOTT, COLLINS a CO., No. 109 SOUTH Til HID STREET, I8tf PHILADELPHIA. DUNN BROTHERS, HAT! I12 119, Noa. 61 and 53 S. THIRD St. Dealers in Mercantile Paper, Collateral Loans, Government Securities, and Gold. Draw Bills of Exchange on the Union Bank of London.and issue travellers' letters of credit through Messrs. BOWLEtt Bitot fc CO., available In all the cities of Europe. Make Collections on all points. Execute orders for Bonds and Stocks at Board of Brokers. Allow Interest on Deposits, subject to check at sight. 1 1 JOHN S. RUSHTOH I CO.. EAUKEE3 AND BR0KEES. GOLD AND COUPONS WANTED. City Warrants BOUGHT AMD BOLD. No. 60 8outh THIRD Street. Ml PHILADELPHIA. B. K. JAMISON & GO. - BUCCESMOIW TO I. If. ItltULY &c CO, BAHKEKM AN I J DEALBKB IS Gold, Eilver, and Govtrament Bobda At Clotsest Slurltet littles1, V. W. Cor. THIRD and CIIE3HUT Bit rlpeolal attention given to OOMMIKHION ORDKIU9 In New York and Philadelphia block Boards, etc eto 1 84 FINANOIAL. 0 v v I 13 O 1' DE HAVEH & BR0 No. 40 sourn third street, PHILADELPHIA. The Chesapeake and Ohio Railroad, A NW TRUNK LINE FROM THE SEA BOARD TO THE WEsT, Is already completed and la operation from Rich mond to the celebrated White Sulphur Hprlngs, 827 miles, aud there remain but 800 miles now nndor cfiBHtructlon, to complete It to the Western terminus on the Ohio river, BIB miles belowr rittshurg, at the head of reliable and continuous navigation. The completed portion of the road U doing a GOOD LOCAL M 81 NESS, which will be enor mously Increased as It progresses and opens the Ira raeDse mineral riches of Virginia and West VirglnU, w hose coal and Iron are celebrated for their quality and aimndance, and would alone enrich the in-utis of communication which afford tucm access to tlie markets East and Went. The art v aula ires of the Chesapeake and Ohio Rail road ATS A OHEAT EAST AND WEST THUOUGII LINE for the transportation of the heavy freights (will' h constitute the principal part of the Last and Wt st through trsflic) are numerous and Important. L A 8IIOKT KOUTE between the Atlantic Coast and tlie Great est. 8. LOW (1KAHKS. 8. I.K1HT CL KV KS. 4. A UKNIAI. CLIMATE, which admlti of safe, econoiu'cal, and rapid railroad operation through out tne year. r. kast AND WEST TERMINI, at favorable points on tide-wstcr and the Ohio river. . A VEKY LAhUK TUKfJUOII AND LOCAL TJtAFKlC awaUIng Its progress. 7. A COMrAn ATI VKLi LliIIT CAPITAL AND DKI1T, aud consequently a 'Iglit tax upon traillc for payment of intf r hi auu uiviuenos. All 1 luse conditions favor a cheap and economlca. working of the line, which will enstblo the (Jnesa peake and OI.li tonte to do a nroiltaile East and west through business at rates which would not p iy by the more dllllciilt and costly lines, audio control an emrrmtniM HouthmeMem through trale. We are now nutnonea to sen an additional amountof KlhST MOKTMAUE MX I'RU CliNf. COI IJ iiONDS of the company, at tho original price Of VO ond arcrued intercut. The bonds are secured by a mortgage upon the en tire road, franchises, aud property of the company, whku jnow, in ixj .vt ii.u,i r.n kuau ami VOlfK DONE, EM:H.KJjH THE ENTIRE AMOl NT OF THE MOM'UAOE, and which, when completed, will be worth at least f:ti),iKH),uott. A Hinkiufi Fund of lioo.ooa per annum Is provided for their redemption. They are Issued as Coupons or Registered Bonds, and In denominations of WIOO, M200, and 81000, Interest payable Mar and November, In the city of New York. The superior advantages, valuahlo property and franchises, and able and honorable management of the Chesapeake and Ohio Kaliroad Company, rend'-r It one of the most substantial, reliable, and trust worthy corporations In the country, and commend Its securities to the unhesitating conildence of capi talists and Investors. Pamphlets, maps, and full particulars furnished npon application. DE HAVEN & BRO., No. 40 SOUTH THIRD STREET, 8 24 fmwlm ' PHILADELPHIA. VJilmington and Reading Railroad 7 FEZt CUNT. BOXTO8. Free of Taxes. We are now offering a limited amount of the SECOND MOKTUAUE UONDa of this Company At fe2J and Accrued Interest. The Bonds are Issued In SI 003, 8500s, and SIOOOs, 00UP0N8 PAYABLE JANUARY AND JULY. We placed the FIRST MORTGAGE BONDS of this Company at 68 per cent. They are now bringing on the open market 96 per cent. This fact is strong evidence of the standing and credit of this Com pany. The road Is now finished and doing a large and profitable business. WIY1. PAINTER & CO., BANKERS, And Dealers In Government Bcctrfiies, No. 30 South THIRD Street, PHILADELPHIA. 7 Per Cent. Gold Coupons TUB COUPONS OP TBS Huabury and Lew'Uown Kali- road Com jt FIRST MORTGAGE BONDS, due April J, will be paid Free of all Taiei, On and after that date, at the Banking noose of WM. PAINTER & CO., No. 30 BOUTH THIRD STREET, ssatf PHILADELPHIA. COUPONH. the couroNS or the Flff&T MORTGAGE OOTIDS or rns Wilmington and Reading R.R., Due April 1. Will be paid on and after that date at the Banking uouse ci WW. PAINTER & CO. PHILADELPHIA. I M ICt WILLIAM U. UILLES, Treasurer. MNANOIAL. 7-30 GOLD LOAN to mi Northern Pacific Railroad. Rapid Progress of tha Work. The bullrtinpt of the Northern Pacific Railroad (b pun July lst) Is being pushed forward with (treat oergy from ixith extrHinitifS of the Hoe. Several thousand men are employed in Minnesota and on he fa Iflc cast. The grade is nearly completed Sn i!-s westward from Ijue Superior; trains are runninK over isii mm s or nnshed road, and trac lajinn isproitn-SMinn at the rate of one to two miles per oat. Including it purchase of the Ht. Paul and facinc Kad, the JSorthern I'sclflo Com pan v now hrs 413 milea of cmptcd road, and by beptemher next this will be InureaHed to at least 600. A Good Investment. We are now BeHlns-and unhesltatlnfflv recommend. ss a Profitable aud perfectly Mafe Investment, the Hrt Mortyane Land (rantiold liomlsof the North ern Pacific Kaiiroad (ui paiiy. Iheyhaveao tears V run, b-sr bevrn and Thn-e-tenths per cent, gold Interest (more than 8 per cent. currencyViand are secured by first and only rurieaie on the Kntikb KOAD AND ITS Kqll'MKNlS, and Si BO OH 23,000 Acres of Land to every mile of tracK, or f.no Acres for each liooo Ihmd. They are exempt from United HtatesTax; Prluc'pal and Iuttrt-st are payable In (told; Deno minations. Coupous, 10V to Ituou; Keglstered, fioo to f 10,001). Landa for Donds. Northern Paclflo T-80-s are at all times receivable atiKK pbk cent, ahovr I'ak, In exchaiiKe for the Company's Lands, at their lowest cash price. That Is, In addition to their character as a first-class prompt-paying? Railroad security, these bonds are In ellcci Land Warrants hearing a profitable rate of Interest until exchanged for Homesteads, at ten i-ek CKMT. ritlMIVM. Sinking Fund. The Land (Jrant of the Road exceeds Fifty Million Acres, having an average soil of great fertility. In a climate that Is simply unsurpassed. The Trustees of the Mortgaee, Messrs. Jay Cooke and J. Edgar Thomson, are required to devote tho proceeds of all i.sna ernes 10 tne repurchase ana cancellation or the Company's Ilortls. This Immense (Sinking Fund will undoubtedly cancel the principal of the entire Issue of r'UHt Mortgage Honda (now selling) before they fall due. Profitable and Oafo. With their ample security and high rate of Interest, there Is no Investment accessible to the people, which Is more profitable or safe. In view of the Govern ment's expectation soon to call for the surrender of Its outstanding fl per cent. Douds, under the present movement for fuelling the debt at lower Interest, many holdwrs of t inted Htat.es Five-Twenties are exchanging them for Northern Pacific Hcven-Thlr-ttes, thus realizing a handsome profit, aud greatly increasing ineir annual locome. Other Securities Agencies. All marketable Stocks and Bonds will be 'received at their highest enrrent price In exchange for Northers Pacific Seven-Thirties. Exprkshciiakoks on Money or Bonds received, and on Heven-Thlrtles sent In return will be paid hi the Financial Agents. AuKNt'iKH for the sale of this loan are established In nearly every city and Important town throughout the United Htates and (y'auada. Full information, maps, pamphlets, etc., can be obtained on application at any agency, or from the uuderslgnad. JAY COOKE & CO., Philadelphia, New York, Washington, FISCAL AGENTS NORTHERN PACIFIC ILK. CO For sale In Philadelphia by GLENDINNING, DAVIS & CO., No. 43 8. THIHD Street. WM. T. ELBKKT, No. 821 WALNUT fltreet. J. n. TKOTTElt, No. 823 WALNUT Sfreet. WM. PAINT EH & CO., No. 88 South THIRD Street S. M. PALME It & CO., No. M Booth THIRD Streot. D. M. ROBIN8ON & CO., No. 13S South THIRD street SAMUEL WORK, No. 54 South THIRD Street GEOIIGE J. BOYD, No. 18 South THIRD Street HALEY A WILHON, No. 1 South THIRD Street WALLACE & KEKNE, No. 148 booth THIRD Street 8TE11LINO & CO., No. 1 10 South THIRD Street H. H.WILTBANK. . No. 80S WALNUT Street T. A. BIDDLE & CO., No. 8M WALNUT Street M. 8CHULTZ & CO., No. 44 Houth THIRD Street WILLIAM C. MOHOAff A CO., No. SS South THIRD Street BOWEN A FOX, No. 18 MERCHANTS' EZCHANOS. WILLIAM T. CAUTEK, No. 818 WALNUT Street W. H. BBELMEKDINE, No. 10 8. THIRD Street MEGA11Y & TEALE, No. 13 South THIRD Street X7AUU & LADNElt, No. 80 South THIRD Street BIOllEN A CO., No. ISO South THIRD Street JOHN K. WILD MAN, No. 20 South THIRD Street TOWN8END WIIELEN & CO., No. 809 WALNUT Streot P. 8. rKTEBSON & CO., No. 89 Houth THIRD Street B.K. JAMISON AGO., N.W. oornerTHIRD and CHE8NUT. EMORY, BENSON A CO., No. 6 South THIRD Street G. A W. Y. IIEHEKTON, No. S3 S. THIRD Street BAllEEIl BROS A CO., No. S3 South THIRD Street JAMES E. LEW A US A CO., No. S9 8. THIRD Street BULL A NORTH, No. 131 South THIRD Street D. 0. WHARTON SMITH A CO., No. 131 South THIRD reet CHARLES B. KEEN, No. 838 WALNUT Street JNO. S. RUSI1TON A CO., No. 60 South THIRD Street If. F. BACH MAC, No. SS South THIRD Street JACOB E.R1DOWAY. No. M S. THIRD Street W. H. BTEVENHON, No. 3 DOCK Street JOHN MOfeK, JR.. No. SOS WALNUT Street CHARLES T. VKRKES, JR., A CO., No. SO South TU1HD Street SEVENTH NATIONAL I14NK. N. W. cor. yoURTU aud MARKET. I ST Biwfaui FINANOIAL. A RELIABLE Safe Home Investment. TUB Sunbury and lewistown Railroad Company 7 run 022x17. a old First Mortgage Bonds. Intercut Pnynble April and Octo ber, l'ree or Ntate and United Mtate Taxes). We are now offering the balance of the loan of 1,S(H),ooo, which la Sf-cured by a first and only lien n the entire property and franchises of tho Com pany, At 00 and tlie Accrued Intercut Added. The Road is now rapidly approaching completion, with a lartre trade la COAL, IRON, nud LUMUEK. In addition to the passenger travel awaiting the opening of this greatly needud enterprise. The local trade aione Is sufllclently large to sustain the itoad. We have no hesitation In reoom meed lug the Honda as a CHEAP, KHLIABLE, aud SAFE INVEST MKNT. K( r pamphfets, with map, and full information, apply to WM. PAINTER & CO., BANKERS, Dealers In Government Becurltlos, No. 3G South THIRD Street, 11 PHILADELPHIA. 1VJB3W Loan of the United States. SUBSCRIPTIONS TO IHB New O Por Cent. Unltod States Loan Received at onr Office, where all Information wld given as to terms, etc. WIV3. PAINTER & CO. No. 36 8. THIRD Street, PHILADELPHIA. INVESTMENT OOND8 PORTAGE LAKE AND LAKE SUPERIOR SHIP CANAL 10s. Secured by first mortgage on the canal (now completed), and on real estate worth fire tunes tne amount of tne mortgage. KAN8AS CITT, MISSOURI, 10s. DOUGLAS COUNTY, NEBRASKA (Including Omaha), 10s, and other choice Western county and city bonds, yielding good rates of Interest ALLENTOWN CITT CA.) SEVEN PER CENT. SOltOoL BONDS, free frona taxes under the laws or tue state, at par and interest For fall particulars apply to IIOWAIKD IAUL.I.aVUTOnrt 8 8 8m No. 14T South FOURTH 8 tree t ELLIOTT, COLLINS CO., IlAJlULiUM, No. 109 South THIRD Street, MEMBERS OF STOCK AND GOLD EX CHANGES. DEALERS IN MERCANTILE PAPER, GOVERNMENT SECURITIES, GOLD, Etc DRAW BILLSOF EXCHANGE ON THE UNION RANK. UK JUONDON. 8 8 fmwj C30 C30 BANKER. DEPOSIT ACCOUNTS RECEIVED AND INTER EHT ALLOWED ON DAILY BALANCES. ORDE1U PROMPTLY EXECUTED FOR TH1 rVHVHAHS AND SALE OF ALL RtfLXAULB BE CURITIKH. OOLLEtmONS MADE EVERYWHERE. HEAL ESTATE COLLATERAL LOANS NKOQ T1ATED. (S ST Sol Ho. 680 WALNUT St., FMladju LEGAL NOTIOE8. TN THE ORPHANS' COITRT POU THE CITY X AND COUNTY OF riUI.ADKI.rill A. KsUteof WILLIAM C. DICK KNSH 81KTS, dee'd, The Auditor appointed hy the Court tt audit, set tle, and sdjiist the aiKMHint of MARY ANN DICK KNSUEkl H, Administratrix of the estate of WIL LIAM C. DICKENS 11 KETS, deceased, aud to report dlstrlimtion or the balance in the bauds of tne ao. ountant will meet the parties Interested for the purpose of Ms appointment on MONDAY, April 17. 1871, at 8 o'clock P.M., at his Oltlce, No. i'i S. THIRD Street, in tue city 01 I'uua'ieipma. T. HORACE THARP, 4 6 wfmst Auditor. TN THE ORPHANS' COURT FOR TUB CITY X AND COUNTY OK PHILADELPHIA. The Auditor appointed by the Court to audit, settle, and adjust the account of uhkmahu uw,n. guar dian of the person and estate of MARY C Mi (JUI UAN. a minor, and to report distribution of the balance in the hands of the accountant will meet tbe parties Interested for the purpose of his appoint ment, on MONDAY. April 8, at Stf o'clock P. M-, at No. 88 South THIRD Street, la the City or Fhlladel ..I I. K. II Til A If l 8 81 wfmst Auditor. SAXON GREEN. Is Brighter, will not Fade, Costs Less than any other because it win paint twice as mucn surface. MOLD BY AIX DBALEUS IN PAINTS. J. XI. WEEKS & CO., Manufacturer, tf Net 12 1 N. FOURTH Kt , PhlUSelphl. Galvanized Elastic Cable Fencing Dora not "kink" la warm nor "snap" In cold weather. Is cheaper than most wood fences ; orna nentsl and durable: large quantities erected and satisfaction Riven. Send for circulars, or see the leuciug at me uibuujimuih t u. FHIUP & JUbTIGE, No. 14 North FIFTH Street, Phlladelphls Shops SEVENTEENTH and COATES Btreets. COTTON SAIL DUCK AND CANY AS, OF ALl numbers aud brands. Teat, Awntag, Trunk and Wagon-cover Duck. Also, Paper Uanuao turrs' Drier Felts, front Uiirty to Seventyt Uuh-. wiu Faallns, fjELAM. Kft IS CBUitCH HUSSt (CUf UUMtA HIPPINO. POK LIVKKl-OOi, AND OUEKNS1 LiZTOWN Thelnman Line of Royal Hail Dtearaera are appointed to sail as follows t (ity of New York. Wednesday, April 19, st 8 P.M. City of Brussels. Saturday. A phi 9S. at S P. M. City of London, Saturday, April 89. at 1 P. sf. cut of Dublin, Tla HaUJax, Tuesday, May S, at I P M. a'sd each succeeding Batnrdsy and alternats Tues- day. froBn pier No. r North river. RATES OF PA 88 AOS By Hall Steamer Balling every Saturday. Pay atie in gold. t'ayatrie la currency. First Cabin ITB, Steerage 30 To Ixmrtm 80 To London 89 To Halifax 90 1 To Halifax is passengers also forwarded to Antwerp, Rotter, dam, Sweden, Norway, Denmark, eta, at redaoed rates. Tickets can be bought here at moderate rates by persons wishing to send for their friends. For farther lnformatlom apply at tho company's Office. JOHN O. DALE, Agent, No. 15 Broadway, N. T.I Or toOUkNNKI.L A FAULIC, Agents, No. 403 CHEHNUT Street Philadelphia. THE REGULAR STEAMSHIPS ON THE PHI. LADELPUIA AND CHARLESTON STEAM SHIP LINK are ALON B anthorlaed to Issue throng olllsof lading to feiurlor polnu Booth and West la oonnecUon with South Carolina Railroad Company, ALFRED L. TYLER, Vloe-Prealdent So. C. RR. Ca J fjTfK PHILARELPniA AND SOUTHERN SJJLLiiMAIL STEAMSHIP COMPANY'S RE OLLAlt SLMI-MONTULY. LINE TO NEW OR LEANS. La. Tho YAZOO will sail for New Orleans, via Havana. on Tuesday, April in, at 8 A. M. The Juniata win san irom new Orleans, via Havana, on .April THROUGH RILLS of LADING at as low rates as by any other route given to MOBILE, GALVES TON, INDIANOLA. ROCK PORT, LA VACUA, and BRAZOS, and to all points on tbe Mississippi river between New Orleans and St. Louis. Red river freights reshlpped at New Orleans without charge of oommiBslons. WEEKLY LINE TO HAVANNAn, OA. The WYOMINO win sail for Savannah on Satar. day, April 1. at 8 A; M. The PIONEER will sail from Savannah on Sat urday. April 15. tukouoh BiLLNOFLADiNU given to all the principal towns In Georgia, Alabama, Florida, Mis sissippi, Loulslans, Arkansas, and TuHnessee In con nection with the Central Railroad of Georgia, At .antic and Uulf Railroad, and Florida steamers, at aslow rates as by competing lines. SEMI-MONTHLY LINE TO WILMINGTON, N. O. The TONAWANDA will sail for Wilmington oa 'Wcdneslay, April IS, at A. M. Returning, will leave Wilmington Sunday, April Iff, Connects with the Cape Fear River Steamboat Company, the Wilmington and Weldon and North Cprolina Railroads, and tbe Wilmington and Man crfKer Railroad to all Interior points. Freights for Columbia, S. C, aud Augusta, OA, taken via Wilmington at as low rates as by any other route. Insurance effected when requested by shippers. Bills of lading signed at (Jueen street wharf on or before day of sailing. WILLIAM L. JAMES, Oeneral Agent, No. 130 S. THIRD Street. mi NATIONAL mz STEAMSHIP COMPANY. STEAM D1RKOT TO AND FROM NEW YORK. yUEENSTOWN, AND LIVERPOOL. The magnificent Ocean Steamships of this line, sailing regularly every SATURDAY, are among the largest In tlie world, and famous fur the degree of safety, comfort, and speed attained. CA1UN RATES, CURRENCY, f75 and Ifis. first class Excursion Tickets, good for twelve u.onths, f lSu. Early application must be made in order to secure a choice of state-rooma. STEERAGE RATES, CURRENCY, Ontward, tin. Prepaid, $38. Ticket to and from Londonderry and Glasgow at the same low rates. Petsons visiting the old country, or sending for their friends should remember that these steerage rates are s cheaper than several other lines. Rank diafts Issuod for any amount, at lowest rates, gayabie on demand In all parts of England, Ireland, cotland, Wales, and the Continent of Kurope. Apply to WALLER A CO., Agents, Ab. 804 WA LHUT St., just abot Second. Wffrfti, CLYDE'S- STEAM LINES. atrtfll'J km Olllce, No. 18 South WHARVES. PlllLADRLPHIA, RICHMOND AND NORFOLK STKAMS11IP LINE, THROUGH FREIGHT AIR LINE TO THE SOUTH AND WEST. Steamers leave every WE DNB8 DAY and SATUR DAY "at noon," from FIRST WHARF above MAR KET Street. ho bills of lading signed after 13 o'clock on salilnz day. THROUGH RATES to all points In North, an South Carolina, via Seaboard Alr-ltne Railroad, con necting at Portsmouth, and at Lynchburg. Va., Ten nessee, and the West via Virginia and Tennessee Alr-llne, and Richmond and Danville Railroads, Freights HANDLED BUT ONCE and taken at LOW KK HaTES than by any other line. No charge for commissions, dray aire, or any ex pense of transfer. Steamships insure at lowest rates. FREIGHTS RECEIVED DAILY. State-room accommodations for passengers. WM. P. POKTEH, Agent, Rioumond and Clt Point. T. r. CROWELL A CO., Agents, Norfolk. ffift PHILADELPHIA AND CHARLESTON. Sfl'f 'W,.-I'll I LA DELPHI A and CHARLESTON B1AAMSHIP LINK THURSDAY LINE FOR CHARLESTON. The hrst-class Steamship VIRGINIA, Captain Hunter, will sail on Thursday, Aoril 8, at la o'clock, noon, from Pier 8, Nona Wnarves, above Ar h street. Through bills of lading to all principal points Ut South Carolina, Georgia, Florida, etc., etc. . Rates of freight as low as by any other route. For freight or passnge apply on the Plor, aa above. WM. A. COURTNEY, Agent In Charleston. FOR NEW YORK DAILY VIA iDKLA WA HE AND HA RITA N CANAL. ,A I'lif.B ni AABnUAk' l Uffll'lNl, The CHEAPEST aud (J U I OK E.ST water comma nleatlon between Philadelphia aud New York. Sttainrrs leave DAILY from first wharf below MARKET Street, Philadelphia, and fo 'toX WALL buret. New York. THItorOH IN TWENTY-FOUR HOURS. (1 ods forwsrded by all the lines ruunlog out of New York, North, East, and West, free or coiuinla. slon. Kr. Ight received dally and forwarded on aceom uiotiuting terms. JAMES HAND. Agent, No. 119 WALL Street, New York. ...Tfr. NW EXPRESS LINE to ALET JmTi rfiliiili!'w"""i GEORGETOWN, AND w .bJllN0)10N, D. C, Chesapeake aud Delaware final, connecting with Orange and Alexandria Rsllrosd. bttamers leave regularly every SATURDAY at noon, from First Wharf above MARKET Street. Freights received dally. HYDE A TYLER, Agents, Georgetown, D. C. M. KLUR1DGE K CO., Ageuu, Alexandria, Va. jTrr-N DELAWARE AND CHB3APEAKE IS. 1 If-i7? . Triw-nt 1 A T COMPANY. 1 srires towed between Philadelphia. Baltimore, Ilstie-de-Orace, Delaware City, aud Intermediate VaPTAIN JOHN LAUGULIN, Koperlntendent. OFFICE, No. 18 South WHARVES, PHILADELPHIA. WILLIAM pTcLYDE A CO., AGENTS For all the aiove lines, No. 18 SOUTH WHARVES, PhlladolpUia, where further information may be obtained. -cb LORILLARD STEAMSHIP OOMPAJ.Y "'Oil NLW TUUU, BAIUNO TUESDAYS, THURSDAYS, AND BAT. URDAYS AT NOON. INSURANCE ONE-EIGHTH OF ONE FEB CENT. No bill of ladlug or receipt signed for less than fifty cents, and no lusurance effected for less than one dollar premium. prr further particulars and rates apply at Coav pany's oiuce, Pier 88 East river, New York, or to JOHN F. OUL, PIER 19 NORTH WHARVES, N. a EJtUa rau ou small packages Lou, metals' etc . fTis FOH NEW YORE, VIA DELAWARE JJAn-'tid Kurliaii Cauai. on I r 'IM II E TRANSPORTATION COMPANY. Dh-SPATCIi AND SWIJTISI'KK USKX 1 h siesm pr pellers of this couipu luave dally at t M. aud 6 P. M. Through In twenty-four hours. Ooods forwarded to aay polui free of eoramlssloo. FreiBhts taken oa acrowuiodatlng t-rias. Apply t WII UAM M. BAIRD fc (X) , Agents, No. m South DELA WARE Avenue. X :