DAILY PAPER 310 A YEAR.
"LET OUR JUST CENSURE ATTEND THE TRUE EVENT:
TRI-WEEKLY $7 A YEAR.
BY J. A. SELBY.
COLUMBIA, S. C., TUESDAY MORNING, AUGUST 1, 1865.
VOL. 1.-NO. 105.
' IS FTJI'LIHIIED
D A IL Y AXJ) TR I- WEE KL Y.
BY JULIAN A. SELBY.
TER MS-I X AD V, 1 X C E.
DnilvTaper, six months.$5 00
Tri-Weeklv, " ". 3 50
Weekly, * " " . 2 00
Siriglo'eopics of thc Daily and Tri-\Veckly,
10 cents; ot' tho Weekly, 15 cents. "
Inserted in either thc Daily orTri-Weeklv nt
?1 per square for the first insertion, and 75
cents for each subsequent insertion. In thc
Weekly, $1 :i square.
tf? "Special notices IS couta n line.
The Tax Law.
Tho United States Tax Bill is a sub?
ject of much interest to us all, and ono
upon which most of our citizens have
had very little chance of informing
themselves; hence we publish some of ?
its most important provisions, that ?
p -opio may know what.they will have
< j pay, that they may not hereafter bi; I
annoyed by unnecessary apprchen- ?
"There shall be paid annually upon !
the annual gains, profits and income I
o: every person residing in the United
.States, whether deriyed from any kind !
o;' property, rent.;, interests, dividends 1
or salaries, or iron') any profession, '.
trade, employment or vocation, car
'ried on in the United States or else
?where, or iv? ?ia any .source whatever. ;t!
duty of live per centum on the oxees*
o.er six lum.ired dollars, and not exxi
ceding liv.- thousand dollars, anda
duty i f ten pr ctmturn on til? excess I
over live thousand dollars. And the
duty herein provided for shall bo as?
sessed, collected and paid upon the i
gains, profits and income for the year I
ending the 21st ol' December, next 1
preceding the time for levying, col
lecting and paying said duty."
Tiiis is the most important clause of j
the law; thc one of general appliea- ;
lion for t?V execution of which it is
provided, "That it shall bethe duty!
of all persons of lawfuh age to make!
and reryler a list, in such manner as I
may be prescribed by the Commis- j
sioncr of Internal Revenue, of the
amount of their income, gains or i
profits ?is aforesaid,'* under oath. |
No farmer, manufacturer, mechanic !
or any other person will pay any tax !
lit all on his income, unless it amounts
to six hundred dollars, after deducting ;
, the necessary expenses for carrying on ?
his business. In addition to this, he
is allowed to deduct his house? rout ;
and all taxes he pays to thc General
Government, to the State,torin,ty and
town from his necessary expenses, and
he pays no income tax at all, unions
his income amounts to more than sixj
hundred dollars .alka* these deductions i
are made. * j
In thc event that a man is unable td
pay his taxes, and his property han to
be taken by the Govern., ont ?gents
and sold for that purpose, the law re?
serves to him the following articles.:
''The tools or implements of his trade
or profession, one cow, arms and pro?
visions, household furniture kept for
use. school books and apparel neces?
sary for a family."
In addition to this*, there are many
specified taxes, only a few of which
are of gencxal interest enough to our
citizens to be noticed in a short article
Merchants who sell over twenty-five
thousand dollars pay fifty dpllars tax;
those who sell over one thousand and
under twenty-five, pay ten dollars tax,
and those selling under one thousand
are not taxed.
The tax on liquors moy be cammed
up as follows: Distillers making over
three hundred barrels paya license of
fifty dollars;- making less than three
lmndrOT, pay twenty-five dollars;
tWose making less than one hundred
and fifty barrels of apple or peach
brandy, pay twelve dollars and fifty
cents. <ln addition to this, a tax of
two doll "rs luts to he paid on every
gallon of whiskey, and a tax of one
doPar and fifty cents on every gallon
of blandy, and every retailer of li?
quors m?ot pay hventy-ftve dollars
Lawyers, physicians and dentists
pay ton dollars tux ?ach. Auctioneers
from ten to twenty, according to ?alen,
and one-fourth of one p sr cent, on
amount of sales, Cotton pays two
cents a pound; manufactured tobacco
forty ceht? a pound; snuff forty cents
a pound, and segars ten dollars per
thousand. Carriages and gold watches
from owe to twp dollars each, accord?
ing to value; pianos pay. from two to
four dollars, according to quality.
All railroads and stage routes pay a
tax of two and a half per cent, on the
Dross amount of their receipts, and
ferries pay three per cent. All manu?
facturers of cotton or wool pay a
license of ten dollars and a tax of five
per cent, on the value of goods they
The tax of forty cents ft pound laid?
i on manufactured tobacco was- intend
I ed to be paid by the manufacturer,
i but there is no officer authorized to
j collect it. Hence it euri only be paid
: by those who ship tobacco to other
\ States. The same may be said of the
tax of two cents a pound on cotton.
The foregoing is the present United
States revenue law-as it now exists;
in it there is no tax on lands nt all,
but in thc place thereof a t:ix on the
income of all farmers who clear more
than live hundred dollars a. year.
There is. however, a back tax rm
lands lo be eoUectedTfor one year only,
as the law was repealed af ter one year.
This tax is eighty cents on every hun?
dred dollars worth of land valued by
the 'tax books <jf I860.
[ ll'tl>n't/7i &(<tu'.larfl.
- - -* -?%?
A PAMS ANECDOTE.-M. Legouve.
of the French Academy, tells this
story of his body servant in Paris.
Some years ago he let it be known te
his 1 laker and butcher and grocer thal
he wanted a body servant. He re?
ceived fifty applications a day; noni
of them suited. One.-morning whil?
he was hard at work in his study, it
was abouts o'clock a. m., in winter,
somebody knocked at t-l^e door. Hi
opened it. "I am told you wish aeon
fidential servant, sir." "Yes, ant
you think you are the man I want
you have first -rate recommendations
and lived, I dare say, ten years ii
your last place." "No, sir, I am jus
?mt of jail.' You may imagine th<
astonishment of ff . Lagouve. "Jus
out (if jail!" "Yes. sir. I loved ?
woman who required money; sin
pressed me every day to give her mort
money. I gave her all 1 earned hon
' stly-'twas not enough-I thieved t<
gratify her covetousness. I was av
rested, tried, convicted and sent to th
penitentiary for three years, whicl
expired last Saturday." "Do yoi
think that a recommendation to
place of confidential servant?" "Yes
sir. A man who has lost his characte
by an hour of folly .will be on hi
guard against temptation, and AV?
strive to regain his reputation. B<
sides, 1 know I am at heart an hone
man." There was in thc fellow'ston
such an honest accent, M. Legoiw
took him at once, and has never sine
repented it. The releasedjConviet^n
now thc keys of the house, pays a
the bills, and does all the market-in;
M. Legouve says his ljouseh<?.ld e>
penses are 33JiJ per ci*ft. less tim
they were before.
LATEST EUROPEAN NEWS.-The rt
ported seizure of the pirate Kappi
bannock, at Southampton is, fuls<
The vessel is safely in dock in Live:
Further corresix ?ndence between?
French and British Governments o
the cessation of the American wi
is published. Farl Russell says tl
opinion of the British Government
that ships belonging to the Confed
rate Government and not lawful
transferrable to their owners, befo;
the total cessation of hostilities, mu
be claimed HS public property by tl
Federal Government if found in ar
British territory, and any count
claim must be decided in ordinal
course of law by civil tribunals.
In a despatch to the British Mini
ter at Washington, Karl Bussell sa;
than an enemy'y commissioned shi
of war, cannot, during the contin?an
of Avar.be relieved from risk pf cu
ture and condemnation by any sale <
transfer to neutrals.
The f>ti/tvr, the rebel organ in Lo
don? Ivis suspended publication.
Thc Kal?: of naval vessels at New
York, recently netted the Government
$100,000 more than the vessels were
appraised at. Another large sale will
be made- at Philadelphia during the
first week in August. The aggregate
amount received from sides of vessels
to da4-* is about $1,200,000. .
The receipts of custom, receipts
from the sale of public lands, ami the
internal revenue for the fiscal year
ending June 30, will amount ir? round
numbevs as follows: 67t.',Ot)O.O0U; from
sales ol' lands. ?840.000; internal reve?
The carrying of canes and sword
eanes in the city of Charleston is con?
sidered g milibi ry oSence, and persons
will bi- arrested for the same. Aged
or infirm persons will not be molested
for carrying ernes not loaded or con?
taining sw? >rd>.
' Physicians report eRolera morbus
prevailing in New York to mi unusual
o ?groe: in soin*' quarters, indeed, as a
ri gular epidemic, and in a form, st
line's, (?inte as malignant as Asiatic
The estimated receipt? from the sale
of Government property, rendered of?
no further uso by the lesmination of
the war -horses, mules, wagons. Ac |
-for tiie next ?wo or three months, :
will amout to ?100.000,000.
Isaac Cohen, 12sq., an (?ld merchant
of Charleston, aiyl long ti Director in i
the South-western Railroad Pank, died i
at (..'heraw, S. C., last Friday, after a j
short but severe illness.
The sale of seven-thirties has. been j
so unprecedented that tho whole, of j
the last scries of $?'?00,000.OOfi ha < been '
disposed nf, except about S3'.).OOO,?100. !
A new series is s>-.m expected.
Judah P. Beajsunin, late Secretary :
of .Stal e of th?Confederacy, haAreaeh- j
ed Paris. Ex-<.Khnirterraa.ster-Gcncral
Myers is also in thai city.
It has been suggested that tho site .
of Barnum's Museum won ld* make a j
ca]?ital termini for thc various horse
Mrs. Gen. John Morgan arrived at j
Murfroesboro a day or two since from I
the South. A young.'r brother of the !
General aeeompauied her.
Of the t?l?')(deaths in the city of New .
York, last week, -Jiu wer.' from bowel !
It is reported tl*tt Charles CV< bonnor,
of New York, h ts been ret uned as?',
main counsel for ?left' Dave:. I
The Now-"Orleans Pi,;?/??fi, of tho
25tb ult., speaks very enc< ?liragiugly of ?
crops i:i I ionisiana.
The old Virginia Banks aro now in ;
process of liquidation. lt is thought j
note-holders will not realize <>\<-r liO j
cents on the dollar. ' . t 1
The Secretaiy of thc Treasury is lo :
recommend to Congress tho funding!
of the ] ul 'lie debt.
The wheat crop of Louisiana is very !
large. -The sugar crop is less than '
last year. .
A mill in Lee, Massachusetts, makes j
three miles of paper collars daily. j
Captain Wir/., lately in command of
the Andersonville prison, has been im- i
prisoued?iu the < >ld Capital Prison.
THK Pillowing gentltjiien arc respectfully j
suggested as candidates for the Convention j
te !.?? held in September next:
WADK HAMPTON, '
A. K. TAYI.OI?,
\V. A. II V1?1MS,
J. <;. ? HJJJ'.Jis. J?ly :;i * I
Strayed or Stolon,'
Ifcv ni\ premises, on Sunday i
Bti?li morning, a medium size. Mack mare |
.-..*J??,:.U"J.K: ?.in. saddle murks on her ?
siiixl ?IT i'm.a. A suitable reward will !
be \\\ n For her return to me.
duly 31 -2 .IOIIX G KEEN, j
r?T?K sabseriber. Uiaukfiil 1er past patron- j
I age, would ?iii'onn his friends and tim i
ouldie thal he is still prcpirert to ?'iirnish all !
kinds .d' MIA KS i'AS'1 IMi ia a workmanlike I
manner ?uni with di snatch. ,
.Tn?volm firdgden, nourV?rashingtonst. ?
HAS RESUMED THE
AT HIS ol.U STASI?,
ft? K.YST nw, CHAI?2L?STO?V\ s. c.
t\ yj Partieuhir attention given to thc sale
of Cotton. Flonr. Om?, etc.: and. from !i &
tong experience. !. . f-.-l- con?fVnt of giijrp
f*i'nei-:i) satisfaction. Ju'"'~
Columbia Gas Lig?it Company.
MEETING OF -STOCK120 IBERS.
IN pursuance of tho action ot' thu Boards
ot Directors, a meeting of the Stock-n
holders of COLUMBIA GA? L?OHT COM?
PANY will take pisco on MONDAY, August
7th, at thc auctioi* room cf Jacob Levin,
corner of Assembly and Plain Mree'3, at lu
o'clock. s. OLIN-TALLEY, President.
.TACOS LEVIN, Secretary. July 31 41
The Broad River
HAYING secured two fine DRY BOATS,
?md two crews of the meut experienced ?
I Boatmen on iho?rivcr, offers ifs services to
the publie for transporting FREIGHT be-I
! tween Columbia and Alston. The following ?
I rates havo been adopted: i
I Bacon, per IDO lbs ... .......4 75 j
Corn, per bushel. . '?? ?
I Cotton, per bale. 3 00 i
rodder. " . ....... 2 50 j
I Flour, per barr? 1 .2 Ot) i
h " bag . . ..:.1 00 ;
Other article u, per 1C0 lb ?.1 00 ,
Passengers. 2 00 j
I The bouts will leave Columbia at 0 :i. in., !
j every Monday and Friday; and will leave '
j Ablon at 6 acm., everv'Wedriesday andi
Sunday. Apply to B.*B. SIMONS,
* Air- nt, Columbia.
.W. i>. WALTER, !
Au eut. Nt wherry C. H.
J. VV. ( ALL. J
July 31 :t Agent, in charge of Boats, j
71 EAST BA y. CHARLESTON, S. ' .. ?
"ITT 7TLL give attention to the forwarding
> ? of GOTT? )N to New York and Europe, i
and will receive and forward goods from ,
abroad consigned io parties in the interior
of (his State. Advances mad'' on produce ?
consigned to Arthur Learv, Es.j., New York. .
A full stock of GRO< ?ERIES always on hand I
ami for sale at tho lowest market rates. '
Fay Brothers* SURERIOR FAMILY SOAP, !
in quarter, half and whole bo>ic3, xan be
shipped in any qnantitv at factory prices.
July 81 13* *
I4AR.GE AVI? RKCEXT ARRIVALS" '
LADIES' AM) HEM'S SHOES, !
?"?IF, subscriber ?fterste 1 he public I
a largo and handsome assortment of
.LAD?ES' and GENTLEMEN'S SHOES, :
of the latest styl..s and qualities, al prices !
ranging from ?ne dollar tm,I ft Ch cen ts.per i
pair upwands. Ile is determined to dispose j
of this stock to the salisfuvtion of ill who |
may favor bim with a call. The citizens of
Columbia and surrounding country are re?
spectfully solicited to trail and examine
before purchasing elsewhere. Stofein rear !
of the large College Chanel, Columbia.
LL YAN I ?ELT, j
.Tilly 31 I Siitlcr*25tll Dino. j
'ld Pi ii.te; 1 ?ucl Publisher*.
H. L. Fe?ouze & Oo-7
LAWUV?LIM'Nf:, KT'Uf.VOXB, r.i. :
MANUFACTURER* .,r and desWs in'
evefvdescript.itni of PRINTLKS'-V \
TEl?IAL.froni a No.2 fard t.. an Fight Cy
linder Steam^Press: various colors liroiuvs.
Inks, Varnishes, Oiks, .Vc. .vc. and in fact
evi.-rvtlviiig pertaining to a lir-t class Ijnok,
Job ??nd Newspaper ?ftice. For further par?
ticulars apply to
DF1. IOC- Lafon,
Who can bc lound ai Mrs. J. S. lin wis'bond?
ing ht>use, horner (.'arndell and Marimi sis.
He is also the authorized Agetu locoiitrnet
f< >r Advert isements and Sub> cript.io'ns t, > rho
UlCIIMOND BATTA' TIMES, have..: the
largesi daily circulation nf any newspaper
in thc South" now nearly Ki.coil copies. Mer?
chants and otht rs will consult their interest
by giving nie a call. .Inly 31 3*
THE OB VNGEBVRG^V?? COLUMBIA
SENTIS A CARKIACrE OR
?S?&?'~ ^SPRUNG WAGON to Orange
^^a?S^?hnre ai 3 i?. M. Tuesdays,
Thursdays and Saturdavs,
.making connection with Charleston trains
the following morning.
On?arrival of train on Monday, Wednes?
day and Friday, a vehicle starts for Colum?
bia. For passage apply to J. H. Fowles or
E. Coffin, at the store'of R. M. STOKES,
Plain street. June '2'.?
j-^3r>?. THE subscriber is now
.?/TCS-^^V opening for salt-, at the eofr
|W!Ql=^'rilncr of Bnl? Camden
V\ jgHfeyw?' w?vot'ts> formerly the Upper
-gfagffigftyjaU Uat,ion House, the following
(brushed, B, C and Brown SUGARS, choice
RIO COFFEE, Sperm and Adamantine
CANDLES, S,>da, Butter, Pic Nie, Wine anfl
SCAT.ED and No. 1 HERRINGS.
Family and Toilet SOAPS,
Extra Hvson TEA,
straw Wrapping PAPER,
Nests-Wooden BOWLS and BOXES,
Buckets, Brooms and Baskets,
?Shoe Brushes ami Blacking,
Chocolate, Soda audkFig Blue.
Starch, bwce.fc Oil. Smoked Beef,
Shots. Goat Skins, Assorted racks,
Tobacco, Corn. Bunches Yarn,
Balls'Yam. cmptv G-.ii;i Lag?, \>v
-,1 v R?CHARD CALDWELL.
GERMANIA, "' NIAGARA,
13 ISSUED BY '
H. E. NICHOLS. Agent,
COLUMBIANS. C. =
ONU policy of Insurance, issued by four
companies, which is made to meet tho
necessities of thertm finesa ccmrnuuity, by
scowing, with despatch, large lines o"f In?
surance with reliable Companies, upon
uniform, plain and s imple conditions, there?
by obviating thc necessity of applying to
various separato Offices for Insurance to
tho nniount-they are severally able to accept;
and cf holding numerous separate Policies,
tho conditions and written portions of
which, rarely agree, rendering it di?icult
for the asB?red to become familiar with and
harmonize their various conflicting condi?
By the "conditiona of the Underwriters*
Policy biit one set of papers is required to
prove a loss to the fecvcra] Companies
insuring under it. therein making the ad?
justment simple and expeditious.
The cash assets of each Company i /ming
the Underwriters' Policy ot Insurance ex?
ceed half a million of dollars, making a
socuritv in the aggregate nf throe million
Agent for the Hartford*" .Etna. Home,
Phoenix, International, Metropolitan, Con?
tinental, Merchants, Croton'*'"New England,
City, Washington. North American and
other first claus lire insurance companies,
and .will, in u few days, resume the Lifo
Insurance Brunch for several of the largest
life insurance companies in the United
States. . ?
Agent for the New York Accidental Insur?
ance Companv, insuring Travelers, Railroad
Conductors, ?lxpressmen, Mechanics and
others, against all accidents. The amount
premium being so : mall and tho benefit so
great this Company presents inducements
for all to take ont a. policy. Nc. li edi ?ll
F>.r ci rds, himri biLU and more full c~pi-i
nii-lion. edi Kt our ct?ce, at present st
liryc. '!-, oid stand, uexl Lo Muller & Uer.:. .>
and Kenneth & G'*?: "tores. .
dui* _H. E. NICHOLS, Agent.
A GREAT WAXT SUPPLIED !
STEWS FROM ALL QUARTERS!
?bs[?L), T?'?-3!?ccisiij ?|0f) d??eWj,
'At the Capital of South Carolin?,
o CD HM TX :M IB X Jk.m
- , . S<L '-:
_ -tx*?**!-: I'
THE BMU? PH m$m9
ISSCF.D every morning except Sunda", is
filled with the LATEST NEWS, ibv tele?
graph, mails, ctr..) EDITORIAL, CORRES
PONDF,NCE. MISCELLANY, POETRY,
STORIES, . ic This is the only daily piper
in the State ..m.sid?-ol' the city of Charleston.
The Tri-Weekly Phoenix,
For country circulation, is published every
Tuesday, Thursday and Saturday, and ha;i
all the reading matter of iptergst contained
in th. daily issues.of tis.- week.
A HOME COMPANION.
As' its name indicates, is intended ar, o.
FAMILY' JOURNAL, and is pnblished t vary
Wednesday, lt will contain Eight Pagos,
of Forty Columns. Thc cream ol' tho News,
Miscellany, Tales, etc., oi the Daily, and
Tri-wecklv will bc found in its columns.
THUMS-INVARIABLY IN ADVANCE.
l>;.ily, one year.$lo 00
.. ' three months. ? 00
Tri-Weekly, ono year. .:. 7 O'.)
.? " three months. ?, U O'?
Weekly, one year.4 00
'. three months. I ?5
Advertisements inserted in the Daily ur
Tri-Weekly at il a square fi>r the first in?
sertion, and 75'cents for each subsequent
insertion. Weekly advertisements cl a
sqUftrc every insertion.
such ns HAND-BILLS. CARDS, <
LA KS. SHIN-PLASTERS, ?.'.'.. tJi
prompt iv :>ui itt r< .j>.r.na.>le rate*.
j1 I.--.'1 S J> '.Eli
#July H ' Publisher and Propr:
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