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V. J. YATES, Editor and Pkopjrietor.
Terms of Subcriftion TmtEE Dollars, in advance,
T II E
WILLIAM J. YATES, Editor and Proprietor.
Terms Three Dollars per annum in advance.
AdvfTtisoni'nLs will be inserted at reasonable
rates, r in arc-on lance with contract.
Obittmrv notices of over five lines in length will
bf charged for at advertising rates.
Robert Gibbon, M. D.,
PHVSICIAN AND SUKGEOX.
Office over Smith &, Hammond's Drug Store
i- ix't- on College Street.
.!.,n -M. tHTl
J. P. Mc Combs, M. D.,
0:T, r-i lii.4 profcHsional servi(res to the citize ns of
ni.-tW'iltr :nd snrroundiiig country. All calls, both
niM and day, proiitly attended to.
7fI3ce in Brown's building, up stairs, opposite the
Oet 'JR. 170.
DR. W. H. HOFFMAN,
CHARLOTTE, X. C,
I-. prepared to attend promptly to all calls relating
to iiis profession.
Teeth exlraetcd without pain by tlie use of Nitrous
Oxide Ciita. Siirtsf.ietiu guaranteed.
Otliee at residence, next door to Dewey's Bank.
Mare'a I). 1H71.
M. A. ULANI), Dentist,
(Sun essor to Alexander & Bland.)
All work truaranteed.
Teeth extracted without
.N itrous Oxide Gas."
(Hicein IJnck maiding, opposite the Lharlotte
Feb P., 1371.
SMITH & HAMMOND
Have in Store a Full Stock of Drugs, Medicines,
Ac, which they are ollering at very low prices,
wholesale and retail.
Country Merchants aud others visiting Charlotte
will do well to call and get quotation.
Dr. JOHN H. McADEN,
Wholesale and Retail Druggist,
CHARLOTTE, N. C,
1 1. is on hand a large and well selected stock of PURE
DKLtiS, Chemicals, Patent Medicines, Family
Medicines, Paints, Oils, Varnishes, Dye Stuns,
Fancy and Toilet Article, which he is determined
to sell at the very lowest prices.
Jan 1. 1871.
DR. S. E. BRATTON,
Physician and Surgeon,
Tenders his ProfeHnional sendees to the citizens of
Charlotte and vicinity.
I'lT Office next to Charlotte Hotel.
Residence corner of 3d and Tryon streets.
Feb 1871. 6m
WILSON & BLACK,
Wholesale and Retail Druggists,
Curntr Trade and College Sts., Charlotte.
We now have one of the largest and most com
plete Stocks of
Drugs, Medicines, &c,
l.Vnd everything pertaining to the Drug Business,)
to be found in thin market, which we are offering at
very low prices.
To Physicians and Country Merchants we offer
t-pee'ul inducements. All orders promptly filled.
CHARLOTTE, N. C.
This well-known House having been newly fnr-nisht-d
and refitted in i-verv department, is now open
for the accommodation of the
ZTi" 0 rani busses at the Depot on arrival of Trains.
Jan 21, 1870. H. C. ECCLE3.
A. UrnWELL. F. S. DCWOLFE.
BCJRWELL & DeWOLFE,
.1 T T O li A' i: Y S A T L A Tr,
CHARLOTTE, N. C.
Ollice in tlie Court House, next to the ShcrifF
Oflicv. J m 2, 1871 v
LIXCOLXTOX, X. a
MThis well know.i establishment is still open
and in successful operation for the accommo
dation of the public. The Proprie tor guaran
tees satiifaction to all who may give him a call.
Transportation furnished to the surrounding coun
try oa reasonable term.
B. S. JOHNSON,
Jan4,), 1S71 0m Proprietor.
JOHN T. BUTLER,
Watch and Clock Maker,
AND DEALER IN
JKWF.LRY, FINE WATCHES CLOCKS,
Walch Materials, Spectacles, &c.
Aug 19, 18(57. CHARLOTTE, N. C.
Preserve Your Eyes.
These Lenses, manufactured by the Philadelphia
yptical Institute, are superior to any other Glasses
the market. They confer a briiliancy and dis
biietnesa of vision not found in any other Glass.
They caa be used cuuallv well without tiring or
fati-zninst the e-c
For sale onlv at JOHN T. BUTLER'S
Jewelry Store, Main Street, sole agent in Charlotte,
C. and vieinitv.
. Vt21. 1870.
SADDLE AND HARNESS
The subscriber has opened bis manufactory on
rrade Street, opposite the New Market House, where
he wiir be pleased to sec his old customers and all
others that may want goods in his line of business.
March 13, 1871 y j-M- HOWELL. "
D. SNYDER & SON,
Gun and Lock Smiths
CHARLOTTE, N. c, '
p"alers. Manufacturers and Repairers of all kinds of
una. Rifles, Pistols, Door Locks, Trunk Locks and
Hev-9 of all sizes.
The best of Guns, Rifles, &c, constantly for sale
nr procured to order at prices i-ow down.
tj rt t0 tho new Jol)l,inp Shop to get vour Arms,
"itlesor Sporting Goods, or have your old work
made as good as new.
&hop in Parks' Building near the Public Square.
. DAVID SNYDER,
Ang52, 1870. W. E. SNYDER.
Carolina Apricultural Works,
CHARLOTTE, N. C.
tMiv & ELLYSOX. Provrietors.
the l"". S0p9 re niw at the OKl NttV7 Yard and at
late Foundry of J. M. Howie.
Farm- rnanufacturmg and selling all sort of
anmng ImplemeuU and giving careful attention
' pairing in our line of every description..
COOK & ELLYSON.
-3& Ihev tell the storv of .a TooQ
lawyer who recently married a 'widow ft.li
aslet p in the court-room, and was suddenly
ua.E,.v.i uj, mc iiieiiiioii vi me laav 8 urst
husband's name, by one. of the members of
the bar. Springing to his feet, he exclaim
ed "What ! what! you shan't have her!"
This of course, astonished the court, and he
blushingly explained that he was dreammo-'
aim tiiuuiiUL U
.,.,.1 tl., l . . . o
was coming back
take his wife from
been a good wife.
CASH or CREDIT.
We will sell THE GENUINE PACIFIC GUANO
to our Farmers this season at SIXTY DOLLARS
per ton Cah or SEVENTY DOLLARS per ton,
payable November loth WITHOUT INTEREST,
note and good security required.
This Fertilizer has been well tried by Farmers in
thisFction and is generally pronounced
Equal to the Best, Inferior to none.
Farmers wishing to pay for their Fertilizers in
Cotton to be delivered in the Fall, can be accom
modated. Remember that we offer a premium of ONE
THOUSAND POUNDS of GENUINE PACIFIC
GUANO to the farmer who makes the greatest
amount of Cotton on an acre from the use of Pacific
Guano. BURROUGHS & SPRINGS.
Genuine Rockport Lime,
Fresh Rosendale Cement,
Land Plaster and
For sale by .BURROUGHS & SPRINGS.
March 6, 1871.
A large lot of conntrv Flour on hand and for sale
by STENHOUSE, MACAULAY & CO.
April 10, 1871.
Groceries and Confectioneries.
We beg leave to call the attention of the generous
public to the fact that we are in receipt of, and are
daily receiving a full line of the following goods,
viz : Groceries, Candies, Confectioneries, Tobacco,
Snuff and Cigars, Toys, Musical Instruments, fcc,
which we are prepared to sell as low as any other
house in the City, wholesale or retail. GiVe us a
call. 2 doors West of Brem, Brown & Co., near the
Court House, on Trade Street, Charlotte, N. C.
A. R. N1SBET & BRO.
100 Sacks Rio Coffee, 50 Barrels A, C and extra C
Sugars; Hyson and Black Teas; New Orleans, Dima
rara and Common Molasses ; 40 Tubs Pure and Leaf
Lard; 50 boxes Adamantine Candles; 100 boxes No.
1 Herrings; Mackerel in barrels, half barrels, quarter
barrels and kits ; Soda in barrels and boxes ; Early
Rose and Goodrich Potatoes in barrels ; Spice, Pep
per, Ginger, Nutmegs and Clovos, Buckets, Pails,
Tubs, Brooms and Baskets, Shoe Brushes and Black
ing, Powder and Shot; Washing, Toilet and the
celebrated Tar healing Soaps.
A. R. NISBET & BRO.
Candies and Confectioneries.
Assorted Stick Candies, various colors aivd flavors;
Prize Candies, Shoo Fly, Maidens Blush, Cash Bank
and Specie Bank; 100 Boxes Layer Raisins, in
whole, halves and quarter boxes ; Soda, Sugar and
Lemon Crackers ; Brazil Nuts, Walnuts, Filbuts and
Almonds; Toys of all kinds, Violins and other
Tobacco, Snuti and Cigars of all the
brands at prices to suit customers.
All of the above goods were bought at the lowest
possible figures, expressly for the jobbing trade, and
will be sold cheap.
Merchants and others are specially invited to call
and see us before-buying. -
A. R. NISBET & BRO..
Feb 13, 1871. Trade Street, Charlotte, N. C.
Great Discovery in '
The undersigned, a practical manufacturer, has
for the past 12 years been experimenting with and
compounding LUBRICATING OIL. He has lately
made a new and important discovery in the laws
governing fatty substances, such as OILS, whereby
the gummy matter can be detached from the Oil
and precipitated to the bottom, leaving a perfectly
pure Oil tit for LUBRICATING PURPOSES. He
has applied this discovery to Oils intended for
machinery, and produced an OIL WARRANTED
not to heat or gum, and as durable as the best of
Sperm. The best judges cannot tell it from pare
Sperm either by taste or smell.
Warranted to give satisfaction or returned at my
Refer to L. C. Jones, President Favetteville & Cold
Fields Railroad, Favetteville, N. C. ; Jno. Shaw,
President Beaver Creek Manufacturing .CJompanv,
Favetteville, N. C. ; Col. J. W. Leak, President Great
Falls Manufacturing Company, Rockingham, N. C.
Send for a sample of the Artificial Sperm, and it
will be sent forward free of cost.
HENRY G. HALL,
Feb 13, 1S71 3m Favetteville, N. C.
1871. GARDEN SEED! 1871.
Landreth's Warranted Garden Seed!
A large and fresh supply of these celebrated Seed
have just been received from Philadelphia. Also,
Clover and Orchard Grass.
Call and supply yourself with Catalogue.
KILGORE & CUIiETON,
Jan 16, 1871. Springs' Corner.
J. Y. BRYCE & CO.,
General Commission Merchants,
CHARLOTTE. X. C.
Particular attention paid to the selling of all kinds
of Produce, Cotton and Tobacco.
Highest cash price paid for Cotton.
All orclera from a distance promptly attended
to. J. Y. BRYCE.
March 5, 1869. W. IL BRYCE.
Wholesale and Retail Dealer ik
Groceries and Confectioneries,
Says that he manufactures- better CADY- than any
brought from" the- Nortiicrn - markets; and it win
keep longer, . , . . .
If you don't believe it call and try it.
SKINNER has also on hand a good assortment
of everything usually found in a first cLua home,
CAXD Y of his otcii manu facture,
French Candiea, - Gold Medal Cigars,
Jellies, Nuts, Lord Byron Cigars,
Brandy Peaches, ' .' - ' Good Cigars,
Sugar, Coffee, Black and Green Teas, Cheese, Snuff
of all kinds, Matches, Chewing and Smoking To
bacco, Pipes (Merschaum ancb otlier grades); : Soda,
Spice, Ginger, Pepper, Canned Oysters, Lobsters,
Peaches and Pine Apples; Violins, Guitars, Banjos,
Accordeons, Harmonioms and other mnsican instruments.-
, .. .
If von don't see what vou 'want ask for it, and
you will be apt to get it. . ,
If you want Cakes, &c, for vour weddin? supper
or a party, go to - - CHAS. SKINNERU '
' 24 Tryon Street, (Parks' building)
Feb 27, 1871. CharlottevN.O,
CHARLOTTE, N; C, TTjESDAY', MAY 2, 1671. -V :L : J JtSra tolfme- jj tmk'
. . . Right. H
There is no necessity or excuse for pover
ty, hunger and nakedness 111 this world of
The earth has a capacity for feeding x na!e lierettolOTe published in'ful! the
clothincr comfortahlv mn thnn lAev'ue Act.- A w cannot find e'paeb for
anel clothi i) comfortaol V. morp tbnn tn
thousand - times its present population, and
its fruits are so nearly spontaneous, that
their production becomes merely a pleasant
pastime. There is an evident error some
where in our civilization. Our habits are
too indolent, while our tastes are extrava
gant, and many of our customs frivolous and
loolish in the extreme, to make it nothing
worse. It is recorded, authentically, of
some of the heathen countries, that crime,
poverty, distress and idieness are unkuown,
while education is so general as to include
every individual. .Nevertheless great ef-
forts are . makim
to convert this sortof
heathen to our religion of want and suffer
ing, and this civilization of crime and fash
The sunburnt lad, who to-day stops his
plow to gaze in wondering admiration at the
gay equipage of some (to his mind) more
favored son of fortune, may not suspect it,
but he is nevertheless the real nobleman of
the two, and his reward in the shape of
wealth, honor and contentment awaits him
at the end of his row, while the journey
of the other will end on foot, his way beset
by clamorous creditors and importunate
duns. The youth who toils to-day is surely
laying up for himself a reward against the
day 01 his riper manhood.
Grand Opening this week at
Of a fine assortment of Latlies' Hats, Bonnets,
Flowers, Ribbons, &c
The Ladies are very respectfully invited to call
and examine the same.
Chief Clerk cf Millinery Department.
April 17, 1871.
20 000 P0UKDS WEST'ERN DRY SALT
2,000 Pounds Country Bacon,
Fresh arrival of Charleston Grits,
For sale by R. M. MILLER & SON'S.
April 3, 1871.
See for Yourself
WHO SELLS THE CHEAPEST.
We have a large and well selected stock of Staple
and Fancy DRY GOODS, consisting of Poplin
Robes, Silks, Grenadenes, Morehairs, Percails,
Piquets of all colors ; Lawns, Muslins and all the
Of the season. BARRINGER & "NVULFE.
Ladies' Goat's Hair Shawls, .
Silk Shawls, something new and nice; Ladies' Skirts,
tucked and striped, at
BARRINGER & WOLFE'S.
Hosiery, Gloves and Notions,
In great variety.
Come see for yourself. We prefer others to blow
our horn than to blow ourselves.
BARRINGER & WOLFE.
PARASOLS AND PANS
That are worth- the attention of Ladies.
Gentlemen's Goods for Pants, Coats, Vests, &c,
of all grades, from an 18 cent Cottonade up to a $12
Cloth, at BARRINGER & WOLFE'S.
If you will give us a call we will show you our
Goods. We arc not afraid of competition.
April 3, 1871. BARRINGER & WOLFE.
CHESAPEAKE GUANO, reputation already es
tablished in this section and too well known to re
quire any comment.
ME1 iR YMON ' S AMMONI ATED SUPER
PIIOSPIIATE OF LIME, thoroughly tested by
well known farmers and satisfaction given.
A full supply of the above on hand and.for sale by
STENHOUSE, MACAULAY & CO.
March 20. 1871.
DALLAS M. RIGLER,
No. 5 Granite Row, Charlotte, N. C,
(Next door to Meacham's Boot & Shoe Store,)
Has in Store a large assortment of the following
Candies, Raisins, Jellies, Pickles,
. Crackers of all kind, Cakes,
Figs, Dates and Fruits of all sorts,
Tobacco, Snuff and Segars. Ac,
To which he invites the attention of all who wish
to buy anything in that line.
He is prepared to furnish weddings or parties
with Cakes at short notice,
Oct. 31, 1870. D. M. RIGLER.
Price lieduced to $5 0 per Tony C'asj,
or $55 on Timewith 7 per cent interest
Approved bv Planters generally, and (after analysis)
by Prof. W. C. KERR, State Geologist.
A Full Supply on Hand.
For Pamphlets, containing full particulars and re
commendations of numerous Planters, apply to
DeROSSETT & CO., State Agents,
Wilmington, N. C.
Or to the following Local Agenta:
SANDERS, OATES CO., Charlotte, X. C.
A. F. Bizzell, Laurinburg.
E. R. Liles, Lilesville.
T. D. Winchester, Monroe.
Foster, Holmes & Co., Salisbury.
C. F. Lowe, Lexington.
R. J. Bell & Co., Iligh Point
Leak, Siencer & Co., Rockingham.
Local Agents wanted in every town in the State.
Apply to the State Agents, Wilmington, N. C.
Feb 27, 1871: 8m
ESTABLISHED IX 1857 BY
And he still continues the busi
ness next door to the Court House,
Charlotte, N. C, where you will
find an elegant assortment of
China, Glass and Crockery, at
prices greatly reduced. The stock
comprises every variety of Crock
ery, Plain, White and Fancy,
Gilt China Dinner and Tea Ware,
Bohemian Toilet Setts, Parian Marble I Laid Vases,
Mottoed Cups and Saucers, Terra Cotta Flower Pots,
GLASS WARE, CUT OR PRESSED, .
Fruit and Preserve Stands,. Goblets, Tumblers, Cake
lands. Decanters, Wine Glasses, Wire Hanging
Baskets, erlass lined (a new article).
The target and best assorted stock of Crockery
in this market, and at lower figures than the same
quality of goods can be bought in the City , of
Jan 23. 1871.
Important to Taj-Payers..
Jieyenu&r-Tne .Machinery Act.Xh,
TT 1 , .....
to - Provide for th C!slWtiAn d
Taxes the OIacMnery""Act we give the
following summary of its provisions which
will be found accurate and sfliciently full
for the purposes of tax-payers. We ;orait
those portions only pertaining to the duties
01 sneritta and other officers who -are provided
with the act in full : t ;
bection 1. The township board of trustees 1
t-nau ust the lands oi the fetate on the valua
iionof I8ti9,and shall assess all the' personal
property in their township not exempt by
jfcbis act at the cash value, on the 1st dav of
J Jui,1& nuualI
kjev. . jauu auu reat property means
not only the soil, but all builthugs'and erec
tions thereon, all rights, franchises and as
sessments appurtenant thereto, and all mines
and minerals on or under the surface.
See. 5. The lists shall he given in wjthin
ten days after due notice has been given by
the person charged or his agent. If the per
son liable be a corporation its property may
be given in by the president, cashier, treas
urer or other person appomted-for that pur
pose. See. 6. All real property and all stock,
farming utensils and other personal property
used in connection with the cultivation of a
farm, shall be given in in the towHship in
Ww. . 44 I .... 1 '1 - . .. '
which said property is situated on the tirst
day of J une, and where the line of any
township runs through any resident's land,
the same shall be listed iu the township of
Sec. 7. All other personal property what
ever, including moneys, credits, investments
in bonds, stocks, joint stock companies or
otherwise, and all taxable polls and ail other
subjects liable to. taxation, . except such
franchises and personal property as are here
in specially provided for, shall be given in
in the township in which the person so
charged resides on the first day of June.
The residence of a corporation, partnership
or joint stock association, shall be deemed
to be in the township in which its principal
office or place of business is situated ; if,
however, the corporation, partnership or as
sociation have separate places of business in
more than one township, it shall give in in
each the property or effects therein, but any
body of lands belonging to a corporation,
partnership orassociation, and divided by
township lines, shall be given in in that
township in which the larger part thereof is
. See. 9. The list of taxable property of the
person giving in shall refer to the first day
of June in that year, aud shall state:
1. The quantity of land listed in the town
ship last valuation describing it.
2. Number of horses, mules, jacks, jen
netts, goats, cattle, hogs and sheep, separate
ly, and the value thereof.
3. Estimated value, without specifying
the articles, of farming utensils, tools of me
chanics, household and kitchen furniture,
provisions, arms for muster, wearing apparel
for the use of owner and family, libraries
and scientific instruments.
4. Money on hantl or on deposit. .
5. Amount of solvent credits owing to
the party, whether by bond, note, bill of ex
change, ope.n account or due and payable,
and whether owing by any government, ex
cept bonds of this State or of the United
States, exempt from taxation by law, except
rent accruing for the current year for the
hire of taxable property: If any credit be ;
regarded as not entirely solvent, it shall be
given in at its estimated value; the party j
may deduct from the amount of debts owingr I
to him, the amount owing by him, and the
residue only shall be liable to taxation.
(3. Stocks in any incorporated company or
joint stock association, and their estimated
value; but the stock shall not be taxed if
the company pays a tax.
7. All other personal property whatever,
including therein all musical instruments,
plated and silver ware, and the watches and
jewelry possessed by the party,.-his wife, or
any minor child.
S. The income of the party for the year
next preceding the first day of June in the
current year, with a statement of the source
or sources from which it was derived. From
the amount of the income five hundred dol
lars shall be deducted, and also the amount
derived from any trade, franchise or profes
sion taxed by the laws of this State.
9. If the party be a non-resident of the
county, and owns land therein, it shall state
his address, and may-name any agent resi
dent in the county to whom notices may be
given respecting his taxes.
Sec. 10. Every guardian, executor, ad
ministrator or trustee shall in like manner,
but on a separate list, give in the property
held by him in that capacity ; the value of
the franchise of every railroad, canal, turn
pike, plank road, navigation and banking
company, shall be given by the president or
chief officer of the said several corporations
on the day fixed by this act for the giving
in of taxable property to the Treasurer of
the State, and Bhall be assessed by the aid
Treasurer, the Auditor and the Governor of
the State; and their valuation shall be re
turned to the County Commissioners of any
county in which any part of said roads bf
canals, or navigation works shall be; and
the tax upon such franchise so valued fthall
be the same as upon property of equal value;
and the tax collected in each' county and
township shall be in proportion to the length
of such road, canal or works lving iu such
county or township respectively ; and such
taxes snail be collected as other taxes are
required by law to be. The rolling stock of
every railroad companvyand the vessels em
ployed by any canal or navigation company
1" J9 ca,m or works, shall be valncd w
r . i P -
tne rrancmsf. j
' Sec. 11. Propertiexerript from taxi t tori :
- 1st. The property belonging to the United
States or to this State, or to anv connfv or
incorporated city or town. s -' '
2d." The p'rortTiTongirfg fa' and ' net:
apart and exclusively nsee! for Hie University:-'
ColleWsj- Institnte Academies.' 'the
.unwuKTTrntenmv, vmrr 01 una renows,
Good Templars-and Frietids of Temperance.
enn n ..'AK- - 1 : -
schools for the" education of Vbuth or
support'of' the poor 'or afflicted, " such
I'uin as may oe set apart lor amt apfi
pnaiea to tne exercises oi -divine worsh
the propagation of the gospel, or used
parsonages. ' v '
3d. Such property r.s may be set apart for
errave yards or burial lots, except ' such as
are held with a view to profit or for the pur
pose of speculating in the sale thereof.
4th. Such property-of the State and agri
cultural societies as may be set apart and
used by them for agricultural fairs.
.I 5th. Arras for muster, wean ng apparel
and provisions for the use of the owner and
his family, household and kitchen furniture,
mechanical and 'agricultural implements of
mechanics and farmers, libraries and scien
tific instruments, ; not exceeding in aggre
gate value two hundred dollars ; Provided,
That the exemption from taxation shall not
exceed two hundred dollars in behalf of any
individual tax-payer. ;
6th. Any township Board of Trustees in
any county of the State that fails to allow
the exemptions prescribed in the 'last pre
ceding subdivision, or kuowingly allows any
tax-paver more than is exempted in saii
section, shall be guilty of a misdemeanor.
Sec. 12. The lists shall refer to the first
day of June of the year in which they are
given in, and relate to the quantity, condi
tion and value of the property, and to the
age of the party, in reference to his liabili y
to a poll tax on that day.
Sec. 13. In the year prescribed for the
valuation of the lands, the board shall affix
to the description of each piece of land its
true value in money on the first day of June
in that year, and this value, unK-fa altered
as hereinafter prescribed, shall be annually
fixed to that land until a new valuatiou is
made. Thev-fthall in everv Tear' value the
personal property at its true value. The
valuation found by them they shall affix to
every species of property particularized in
section nine of this act. If any person liable
to be charged with taxes shall refuse to an
swer any question respecting hi taxable
property, he shall be guilty of a misdemeanor,
and on conviction, liable to be punished by
fine or imprisonment, and it snail be the
duty of the board to whom the refusal is
made, to bind over the offender to appear
at the next term of the superior court of the
county, and to report the fact to the solicitor
for the judicial district in order ' that the
offender may be prosecuted. In valuing
the property of railroads and other corpora
tions in which the State is a stockholder,-the
whole property shall be valued, but a part
of 'the valuation shall be deducted propor
tionate to the interest of the State, and the
tax lev ied on the residue only. The tax so
levied, when paid by the corporators, shall
be charged by the corporators on the indi
vidual corporation only, and when any divi
dend shall be declared the dividend to the
State shall exceed that to individual cor
porators by the amount of all taxes previous
ly paid. Stocks or shares in incorporated
companies shall not be taxed when the pro
perty of the company is' taxed. ' '' :
Sec. 17. If any person shall comptain be
fore the commissioners that his property,
either real or personal, has been improperly
valued, or that he is charged with an exces
sive tax, he shall present his claim in writ
ing -and they shall hear any evidence ad
duced by him, and shall summon and ex
amine any ; witness necessary 'for the just
decision of the question. If thev decide
against the complainant they shall also
give judgment against him for the cost 'of
the investigation, but if the' county com
missioners shall find that he has just cause
for complaint they shall direct their clerk
to render a true account thereof, and the
account thus rendered, certified by the
clerk, shall be returned to the auditor, who
shall credit the sheriff with the overcharge
in hia settlement of that year.
Sec. 19.' The county commissioners .shall
insert in the abstract of the tax list for each
township, the description and valuation of
all property not given in, with the name of
the person supposed to be liable-foe the
taxes thereon, and the names of all persons
in each township liable for a poll tax who
failed to give themselves in, and shall
charge all such persons with double the tax
with which they would otherwise be charge
able, unless satisfactory excuse therefor De
Sec. 20. County commissioners may ex
empt from poll tax iu certain cases of pov
erty or infirmity. . - - '..:
Sec. 24. Incase within the interval be
tween two regular periods for the valuation
of land or real. property, any - piece of land
or real property shall become divided in
ownership either .by partition or a sale of a
portion thereof; pr.otnerwise, either of the
part-owners: may at ny time,- upon five
day6 notice to the other part owners, apply
to the township board of trustees for an ap
portionraent .of valuaiiAn.jchich shall be
allowed as may be just, and all personsThayr:
ing tax lists are required .lOLameud tho same
r according to the judgment of said board,, on
xne prouuciion oi a certmep: copy mereoi:
Jh'o'videdTiiiit no amendment made after a
tax on the land has become due shall oper
ate to effect that tax. .
"Sec. 25? If, any valuation of real or -personal
property ndi before tLe lax., tjaereon,
shall, become due. tie property . ahall be-
come destroyed or depreciated py t-r. twenty-
five per cent on its assessed value , otherwise.
than by act of he owner, the party charged
may apply to the'township board of trustees
or tne- county commissioners , as well as to
ujti .ni, i iTniut'u copy DiiueH ymci in
tHe premises If the property was insured J
the amount3 of the insurance "sTiall in such
cdse be considered in altering the valuation. '
In ftkrnjgr; ifjAty 'halrMye in- ';
uwjiu mtmiNijc H.r cc,ih oyer us asacs
sed tatat)6 yaln6, ihe sherifl'of t1vVcounty,; '
J "F " "-" riv 3 ?u .lULvnyner, may,apr
VlY to the ofrarcTonrtis'tees to. alter the val-
M I T
Sec: "2 6.' TTh en taxes maybe paidhendue: '
, All taxes shaU be due on the first Monday."
of August in each 1 year.' -J 'When' i paid," the
sheriff shall note on'lhd tax list against 'thai
name of the party the date of payment and" '
the amount paid." he" shall also 'pfvea rA
snerui Mtuu uoi coneci. tne taxes lor .any
year until he shall bavcf settled 'in full With1
the State and county tre.tsnrer'for the taxes
of the previous year", (if he was the" sheriff;)
Before receiving the tax lists he fthall pro- :
duce the receipts of "the State ahd County
treasurer, (if he was sheriff for the previous
year,) to the clerk , of thV bounty c6'nimis- '
sioners, and in the event the, sherift fail to '
produce the aforesaid ; reccipt'UheV. county
commissioners shall", appoint atax collector
who1 shall give bond ; as required-by the
sheriff to faithfully collect and pay over the
taxes according to law. When the sheriff '
shall collect by ' his! deputies who are not
sworn, or other such jersons, they shall, be
fore the clerk of t he board bf commissioners, '
or before a justice of the peace of the county
take and subscribe au oath, faithfully and
honestly lo account for the same with the
sheriff or other person authorized to receive
theral Said oath'shall be filed and kept on' '
the docket of ther county ' board,, and fo :
fail i re Of any deputy sheriff to ray . over
such tax as he may collect, ho shall be guilty
of a misdemeanor. ' ''"'" ' ' '
Sec. 27. The sheriff in tfersoti i 'or by depu- '
ty shall constantly attend at the courthouse
of his county from the first Monday of Au
gust to the 21st of November ' in each year,
for the purpose of receiving taxe; he shall
also in' like manner attend at ieist one day
after the second' Monday of October at
some plaice in each ' township, of which
twelve days notice shall be given "by adver
tisement at three or more public places in
the township : Provided, That nothing' in
this section shall be construed to prevent
the collecting officer from levying and acll' '
ing after the taxes become due. ; " 1 ' '
Sec. 2 8. The personal property of delin- '
quents to be sold,' or failing that in sufficient
quantity, , then the lands' of delinquents.
-iNoiice of sale to . be given. ;If delinquent
cannot be found, notice to be "given to any
known agent. If no known agent, notice
to be posted at courthouse door, Jbc. Any
person liable for taxes, not having property
in the county where the 'taxes are due, but
having property in another' county, such
property is liable, with ten - per cent addi
Sec. 29. The highest bidder shall be the
purchaser of property sold for taxes.
Sec. 30. The she riff to' buy for the
no other purchaser.
Sec. 31. The ' definqdent' may retain pos
session of property .Tor twelve 'months, after
the sale, within 'which time he may redeem
it by tendering the purchaser' 'the amount
paid for it and twenty-five per cent addi
tionai;theretd;'r: 'f-' v' ; ' . ' '
Sec. Zj." Purchaser to ' claim " title if not
redeem'ed in cighteen'months.
Act ratified 1 st day of April, 1871. ' '
; TJ. S. Navy. , " ' ' ' .
The new Navy . Register for the year 1871
has just been issued from the. Navy Depart-,
ment. It contains the jiames of the admiral
and vice admiral, 12 rear admirals, 25 com
modores, 50 captaios, 89 commanders, 178:
lieutenant comniandejliJUeuteiiautB, 151
masters, 69 ensigns,, 69. midshipmen, 80 sur
geons, 32 passed i as&isaut lirgebns,' 38
sistant surgeon 8.0 'paymasters, ."52. passed
assistaHt paymasters, 29 assistant payinas
tei8, 36 chief engineers 98 first assistant en-
gineeri, 93 second alsistartt engineers, 23
chaplains, 9 professors of . mathematics, 6 '
naval constructors, ,1 assistant naval con-:
st rue tors and 6 civil engineers. .There are .
300 warrant officers, .of whom 46 are boat
swains, .57 gunnery, 39 carpenters, 34 sail
maker;, and 130 mates. . '
The retired and reserved list comprises
20 rear admirals,. 52 commodores, 25 cap
tains, 14 commanders, & lieutenant com
manders, 2 lieu tenants, 6 masters, 2 ensigns;
2 chief engineers, 7 first, assistant engineers, .
10 second assistant engineers, 22 surgeons,
2 passed assistant surgeons, 3 assistant sur
geons, 13 pay masters, 1 passed assistant pay
master, 1 assistant paymafiiv 5 chaplains,
3 naval constructors, a carpenters, 4 gun
ners, ti boatswains, 3 sailmakers and 3 pro
fessors of uiatAjemAtics. r- ,
. '1 he .ilarine, Corps , commanded by J02
officers, exclusive of. a. on the retired IiL .
8ixty-thre naval officers of various grades
have resigned dnrhig'lhear, , 47 have died
and 10" were dsmlsaed?1' tlie volunteer nav v
ibas 13 s OfScers ho vr in" active service. Of
this- bfatich ,1 1 vrefe m u'sf ered out , d uring
the pat year, 8 'were bono'rably dharged,
18 re'Mgud, 1 deserted and' J died, j."",
-..There are fiye fleets, andisome of these
are divided in two squadrons' the whole
employing 40 ''vessels; as follows: .' North
Atlantic, 10 ; South Atlautk-' a"; European,
8; Facincl2;t and sutere are ,
4;veasels oir speciarWrvicc, onejprepanog
for Uie1 South Atlantic fleet "aria 3 are ou'
the Darien surveying expedition, ' The en-
jire navy' consists of 99 Wooden b. vessels, 51
I iron cladsr, yfoZ'i j uil most of which are
cp.oftlef U, atlrlbuted' to the' .
mcmper rrpm uormonaom m mu new -o-
tnei -'.'.'"- j,vj-"tr, nuu iiLHJu uniyi mey
'pro-1 8,1:111 d0 i! t the valuation shall'not be
,ro i nu i uiy .ipprecwuion nas occurreu in
i .' : ' ' ' a .: -i' ...... .
in or 1 voiii:4ueiiee oi improvements made on the
ns property by draining, clearing, building or
ceipt to the parties slating the amount of'
the State and County "tax separately ' and
the dale of the1 'pa v men r": JfWeiVwJ'tThe
I frru. to fVrv.1 aV Mmnir dhAsrtA' ' V r
'Vmanywivcn5:he.hadi'Khougn tQ keep jne
i from Win mug afttr, other people, he