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"LIBERTY JSJXD UNION, NOW AND FOREVER, ONE AND INSEPARABLE.-Daniel Webster.
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25th I860. 68 tf.
YAWS OF THE UNITED STATES.
P.tKsetl -it the Second Session of the Tliirly-sei'eiith
Congress, which wa began and held at the City of
Wasltington, in lui District of Columbia, on
Monday, the second day of December, A. D. 1561,
and mded on Thursday, the nth day of July,
A. D. 1802.
Abraham Lincoln, President. Hannibal Ham
lin, Vice President, aud President of the Sen
ate. Solomon Foote was elected President
of tlie Senate, pro tempore, on the eightenth,
day of Julv, aud continued so to act until the
close of the session. Oalusha A. GiiOW,
Speaker of the House of Representatives.
Chap. XCVIIL concluded.
Sec. 8. And be it further enacted. That at any
tiiue within one year after the said sale by said
commissioners, any person being the owner of
any lot or parcel of ground at the passage of this
act, who 6luill, by sulticieut evidence, prove to
the satisfaction of said board of commissioners
that he or she, alter the passage of this act, has
not taken part iu the present insurrection against
the United States, or iu any manner aided or a
betted the same; and that, by reason of said in
surrection, he or she has been unable to pay said
tax, or redeem said lands from sale within the
time above provided for, the said board of com
missioners may allow him or her further time to
redeem the same, not exceeding two years from
the day of sale ; and for this purpose they may
take the testimony of witnesses, and shall reduce
the same to writing; and the United States, or
any person claiming an interest in said lauds, may
appear and oppose the said application. From
their decision the United States or any party in
interest may appeal to the district eourt of the U
nited States lor said district, which is hereby au
thorized to take jurisdiction of the same, as in
other cases involving the equity of redemption.
And in case said board of commissioners should,
for any cause, cease to act before the expiration
of one year after said sales, the said district court
shall have original jurisdiction of the proceeding
for rcdeniptiou, as herein provided, to take place
before the said board of commissioners.
Sec. 9. And be it further enacted. That in
case where the owners of said lots and parcels of
ground have abandoned the same, and have not
paid the tax thereon as provided for iu the third
section of this act, nor paid the same, nor re
deemed the said land from sale as provided for
in the seventh section of this act, aud the said
board of commissioners shall be satisfied that
said owners Lave lett the same to join the rebel
forces or otherwise to engage iu and abet the re
bellion, adu the same shall have been struck oil' to
the United States at sai.l sale, the said commis
sioners shall, in the name ol the United Stales,
enter upon and take possession of the same, and
may lease the same, together or in parcels, to
any person or persons who are citizens of the U
uiicd States, or may have declared on oath their
intention to become such, until the said rebellion
and insurrection iu said State shall be put down.
aud the civil authority ot the United States essta
blished, aud until the people of said State shall
elect a Legislature and State officers, who shall
take an oath to support the Constitution of the
United States, to be announced by the proclama
tion of the President, and until the lirst day id
March next thereafter, said liases to be iu such
form aud with such security as shall, in the judg
ment of said commissioners, produce to the Unit
ed States the irreatest revenue.
Sic. 10. And be it further enacted. That the
said commissioners shall from time to time make
sueu temporary rules aud regulations, ami insert
such clauses in said leases as shall be just and
proper to secure proper and reasonable employ
ment ana support, at wages or upon snares in t:ie
crop, of such persons and families as may be re
siding upon tiie said parcels of lots of land, which
said rules and regulations are declared to be sub
ject to the approal of the President.
Sec. 11. And be it further enacted. That the
Baid board of commissioners, under the direction
of the President, may be authorized, instead ot
leasing the said lands vested iu the United States
as above provided, to cause the same, or any por
tion thereof, to he subdivided and sold in pan els
not to exceed three hundred and twenty acres to
any one purchaser, at public sale, after giving
due notice thereof, as upon the sale ol other pu
blic lands of the United States, tor sixty days,
and to issue a certiiieare therefor ; and 1:. at, at
any such sale, anv loval citizen of tiie United
States, or any person who shall have declared ou j
oath his intention to become such, or any person i
who shall 1 ave faithfully served as an oliieer, mil-
sician, or private soldier or s 'ilor in the army or i
navy ur marine service or tiie I mtcd fetalis, as a
regular or volunteer, for the terms of 3 months,
may become the purchaser; and it upon sueu
sale any person serving in the army or navy or
marine corps shall pay one-tourth part of tiie pur
chase money, a certificate shall be given him, and
he Bhall have the term of three years in which to
pay the reniaider, either in money or in cert id
eates of indebtedness from the United Statis; and
any citizen of the United States, or any pesson
who shall have declared his intention to become
such, being the head of a family, and residing in
the State or district where said lands are situate,
and not the owner of any other lands, may, un
der such rules as may be established by said board
of commissioners, have the i ight to i nter upon
aud acquire tiie rights of preemption in such
lands as may be unimproved and vested in the
United States, and as may be selected by said
board of commissioners, under the direction of
the President, from time to time, for such pur
pose. Sec. 12. And be it further enacted, That the
proceeds of said leases and sales shall be paid inm
the Treasury of the United States, one fourth of
which shall he paid over to the Governor of said
lands are situated, or his authorized agent, when
such insurrection shall be put down, aud the peo
ple shall elect a Legislature aud State olikers
who shall take an oath to support the Constitu
tion of the United States, and such fact shall bo
proclaimed by the President for the purpose of
reimbursing the loyal citizens of said State, or
such other purpose as said State may direcr; and
one fourth shall also be paid ovei to said State
as a fund to aid in the colonization or emigration
from said State of any free person of African des
cent who may desire to remove therefrom to
Hayti, Liberia, or any other tropical state or co
lony. Sec. 13. And be it further enacted, That in
case the records of assessments and valuation of
the lots of land mentioned In the first section of
this act shall be destroyed, concealed, or lost, so
as not to cmc within the possession of the said
boards of commissioners, they shall be authorized
to take evidence of the same, or to value and as
sess the same in their own judgment upon such
evidence as may appear before them; and no
mistake iu the valuation of the same, or in the
amount of tax thereon, shall, in any niamier
whatevcr, affect the validity of the same or of
any of the proceedings preliminary thereto.
Sec. 14. And be it further enacted, That the;
said tax commissioners shall keep a bock or
books, in which they shall enter or cause to be
entered the amount or quota of said direct tax as
sessed on each tract or parcel of land; which
said amounts shall be distinctly stated iu the ad
vertisement, or notice of sale, together with a
description of the tract to be sold7 and an entry
shall be made in said book, or books, of each
tract sold, together with the name of the purcha
ser, aud the sum for which the same may have
been sold. A transcript or transcripts of said book
or books, duly verified by said commissioners,
and said books when said commission shall ex
pire, shall be tiled in the oflice ol the Secretary of
the Treasury of the United States, and said books
and transcripts, and copies of said books and
transcripts duly certified by the Secretary of the
Treasury, shall be evidence in any court in the
United States. The said commissioners may em
ploy a clerk, whose compensation shall be twelve
hundred dollars per annum.
Sec. 15. And be it further enacted. That the
thirteenth section ol the act of August filth, eigh
teen hundred and sixty one, entitled "An act to
provide increased revenue from imports, to pay
iuterest on the public debt, and for other purpo
ses," shall be so construed as not to exempt from
taxation property above the value of live hundred
dollar, but to exempt from taxation property of
the value of five hundred dollars, or less, owned
by individuals, notwithstanding the provisions of
said act. .
Sec. 16. And be it further enacted, Tbathis
act shall take effect lrom and after its pas
sage. . :
Approved, June, 7, 1862. v
: Chap. CII.
An Act providing for the Selection of Jurors to
- serve in the several Courts in the District of
' Columbia. '
Be it enacted by the Senate and House of Re
presentatives ol the United States of America in
Congress assembled, That it shall be the duty of
the Register of Washington city, aud of the re
spective clerks of the city of Georgetown and the
Levy Court of Washington couuty, iu the Dis
trict of Columbia, withiu one month after the
passage ol this act, and on or before the lirst day
of February in each year thereafter, to make a list
of such ol the white male citizens, tax-payers,
residing within their respective jurisdictions, as
they shall judge best qualified to serve as jurors
iu the courts of the said District, in which lists
may be included, in the discretion of the officer
making the same, the names of such qualified
persons as were on the list of the previous year
but did not serve as jurors, and the lists thus
made by the register aud clerks aforesaid shall be
kept by them, respectively, and be delivered over
to their successors in office.
Sec. 2. And be it further enacted, That the
oflicers aforesaid shall select from the list of the
register of Washington city the names of four
hundred persons, from that of t he clei k of George
town eighty persons, and from that of the clerk
of the levy court forty persons, wnich proportion,
after the year eighteen hundred and sixty-three,
may be varied lrom year to year according to the
increase or decrease of population in the respec
tive jurisdictions, by order of the judges ol the
circuit court of Washington county.
Sec. 3. And be it further enacted, That the
Mayors of the cities of Washington aud George
town, all judicial olficers, salaried oflicers ot the
Government of the United States, commissioners
of police, and those connected with the police or
lire department, counsellors and attorneys at law,
ministers of the gospel aud priests of every de
romination, practicing physicians and surgeons,
keepers of hospitals, asylums, almshouses, or
other eharitab'e institutions created by or under
the laws relating to the District ot Columbia,
captains and masters aud other persons employed
on vessels navigating the waters of said District,
and keepers of public ferries, shall be exempt
from jury duty, and their names shall not be
placed in the list aloressid.
Sec. 4. And be it lurther enacted. That the
names selected from said lists shall be written on
separate and similar pieces of paper, which shall
be so folded or rolled up that the names cannot
be seen, and placed in a box, to be provided by
the register and clerks aforesaid, which box shall
be sealed, aud attcr being tnorougniy 6uaKen,
shall be delivered to the clerk of the circuit court
of Washington county for safe-keeping.
Sec. 5. Aud be it further enacted, That the
said register and clerks, and the clerk of the cir
cuit court, shall, at least ten days before the com
mencement of each term of the circuit or of the
criminal court, meet at the City Hall in Washing
ton citv, aud then and there the clerk of the cir
cuit court shall publicly break the seal of said
box and proceed to draw therelroni the names of
so many persons as are required ; and iftbejlirt
about to be drawn is intended lor service iu the
criminal court, the twenty-three persons whose
names shall be lirst drawn shall constitute the
grand jjry; ami the twenty-six persons whose
iiauics shall next be drawn "shall constitute the
petit jury for that term; but in a capital case
where the said panel shall have been exhausted
by reason of challenge or otherwise, the court
before whom such capital case is pending may, in
its discretion, order additional names to be draw n;
and if all the names in the box shall have been
drawn out and no jury found, the court may ord
er the marshal to summon talesmen until a jury
shall be found. And if a jury be required for the
eiri uil court, the twenty-six persons whose
names shall lirst he drawn shall constitute the
jury lor that term, and the names ot the persons
drawn as aforesaid shall not be again placed in
such box lor the period ol two years. If any
person whose name is so drawn shall have died
or removed from the District, or hi.s become oth
erwise disabled lrom serviug as a juror, the said
register aud clerks shall draw from the box
-thcr name, who shall serve instead; and after
tl. requisite number of" jurors shall have been so
drawn, the said box shall be again sealed and de
livered to the clerk of the circuit court as alorc
suid. Sec. 6. And be it further enacted. That it shall
be the duty of the marshal of the District of
Columbia, lil least live days before the lucetiutrof
the court for which a jury is required, to notify
each person drawn, by serving on him a notice in
writing of his selection as a juror of the court he
is to attend, and of the day and hour he is to ap
pear; which notice shall be given to each juror in
person, or be left at his usual place of residence;
a copy of which notice, with his certificate stat
ing when and in what manner the original was
served, shall be returned by the said marshal to
the court before the commencement of the term
for which the said jurors were drawn.
Sec. 7. And be it further enacted. That in case
either of the oflicers whose duty it is to make
out the lists aforesaid shall neglect or refuse to
act, or in ease eithei of them shall be interested
in any action or proceeding pending in the said
circuit or criminal court, the chief judge of the
circuit court shall appoint a tit and proper person
to discharge the duty instead ; and if the persons
selected as jurors do not attend, the court may
order the marshal to summon other respectable
tax-payers, possessing the other legal qualifica
tions, to supply the' deticiency. And if at any
tune there should not be, by reason of challenge
or otherwise, a sufficient number of jurors to
make up the pauel, the court shall order the mar-
hal to summon as many talesmen as are necessary
for that purpose.
Sec. S. And be it further enacted, That no per
son shall be loinpctcnt to act as a juror unless he
be a citizen of the United States, a resident ol the
District ol Columbia, over twenty-one and under
sixty-five years of age, a gooo and lawful man,
who has never been convicted of a felony or mis
demeanor involving moral turpitude. Aud a
person may be excused by the court from serving
on a jury when, for any reason, his interests or
those of the public will" he materially injured by
his attendance, or when he is a party in any ac
tion or proceeding to be tried or determined by
the. intervention of a jury at the term for which
he may be summoned, or where his own health
or the death or sickness of a member of his family
requires his absence.
Sec. M. And be it further enacted, That if any
officer named in the first section of this act shall
put on the list he is required to make, the name
of any person at his own request, or on the re
quest of any other persot., or shall be gnilty of
any fraud of collusion witli respect to the drawing
of "jurors, he shall be deemed guilty of a misde
meanor, and shall be punished by a fine of not
less than one huudred dojlars, and imprisoned in
the couuty jail not less than sixty days, for each
and every offence. Aud if the clerk ot the circuit
court shall draw from the box a greater number
of names than is required by the court, in accord
ance witli the provisions of this act, or shall put
in said box any name after the same has becu de
livered to him as aforesaid, or shall be guilty of
any fraud or collusion in respect to the drawing
of jurors, he shall be deemed guilty of a misde
meanor, and shall be punished by a line of not
less than one hundred dollars, and be imprisoned
in the county jail not less thau sixty days, for each
and every offence.
Sr.c. 10. And be it further enacted, That if any
person selected as a juror aud duly notified to
attend according to the requirements of this act,
shall, without sufficient cause, neglect to attend
agreeably to such notice, he shall be lined by the
court, in "a sum not exceeding twenty dollars for
every day he shall be absent during the sitting of
Sec 11. And be it further enacted, That the
names on lhe lists specified in the second section
of this act shall be selected, as near as maybe,
from among t he citizens of the several wards of
the cities of Washington and Georgetown, and
the three divisions of the county of Washington
outside the limits of said cities formed by the
Eastern branch of the Potomac River and Rock
Creek, in proportion to the number ot taxable in
habitants residing in said wards and districts,
Approved, June 10, 1802.
An Act making Appropriations for Postal Service
on Post Routes established at the present Ses
sion of Congress.
Be it enacted by the Senate and nouse of Re
presentatives of the United Slates of America in
Congress assembled, That the sum of one hundred
and iilty thousand dollars in hereby appropriated,
out of any money in the Treasury not otherwise
appropriated, for postal service on such mail
routes established by the present Congress as the
Postmaster General may deem necessary and ex
pedient. Approved, June 18, 1862.
An Act to secure Freedom to all Persons within
the Territories of the United States.
Be it enacted by the Senate and House ol
Representatives of the United States of America
in Congress Assembled, That from and after the
passage ot this act there shall be . neither slavery
nor involuntary servitude in any of the Territories
of the United States now existing, or which may
at any time hereafter be formed or acquired by
the United States, otherwise than in punishment
of crimes whereof the party shall have beeu duly
Approved, June 19, 1802.
An Act to change the Location of the Port of
Entry for the Puget Sound Collection District.
Be it enacted by the Senate and House of Rep
resentatives of the United States of America in
Congress assembled. That ficm and after the first
day of October, eighteen hundred and sixty-two,
the port of Port Townsend, in the district of
Puget Sound, in Washingt jn Territory, is hereby
abolished as a port of entry ; and that Port Ange
los be and is hereby established as the port ot
entry and delivery for the said district from and
after the said date.
Approved, June 19, 1802.
An Act to change the Port of Entry for the Dis
trict of Brunswick, Georgia.
Be it enacted by the Senate and House of Rep
resentatives of the United States of America in
Congress assembled, That from and after the first
day of July, eighteen hui dred aud sixty-two, the
port of entry for the district of Brunswick, Geor
gia, shall be Brunswick, and that Darien shall be
abolished as the port of entry.
Sec. 2. And be it further enacted, That there
shall be a deputy collector appointed, according
to law, to reside at Darien, and to exercise such
powers as the Secretary of the Treasury, under
the revenue laws, may prescribe.
Approved, June 20, 1802.
An Act to provide Internal Revenue to support
the Government and to pay Interest ou the
Be it enacted by the Senate and House of Re
pressutatives of the United States of America iu
Congress assembled, That, for the purpose of
superintending the cellection of iuterual duties,
stamp duties, licenses, or taxes imposed by this
act, or which may be hereafter imposed, and of
issessing the same, an oflice is hereby created in
the Treasury Department to be called the oflice of
the Commissioner of Internal Revenue; and the
President of the United States is hereby author
ized to nominate, and, with the advice aud con
sent of the Senate, to appoint, a Commissioner of
Internal Revenue, with an annual salary of four
thousand dollars, who shall be charged, and here
by is charged, under the direction of the Secretary
of the Treasury, with preparing all the instruc
tions, regulations, directions, forms, blanks,
stamps, and licenses, and distributing the same,
or any part thereof, and all other matters pertain
ing to the assessment and collection of the duties,
stump duties, licenses, and taxes, which may be
necessary to carry this act into effect, and with
the general superintendence of his ollice, as afore
said, and shall have authority, and hereby is auth
orized and required, to provide proper and suffici
ent stamps or dies tor expressing and denoting
tiie several stamp duties, or the amount ihercoi
in case of percentage duties, imposed by this act,
aud to alter and renew or replace such stamps
from time to time, as occasion shall require; and
the Secretary of the Treasury may assign to the
office of the Commissioner of Internal Revenue
such number of clerks as he may deem necessary,
or the exigencies of the public service may re
quire, and the privilege of franking all letters
and documents pertaining to the duties ot his
oflice, and of receiving free of postage all such
letters and documents, is hereby extended to said
Sec. 2. And be it further enacted, That, for the
purpose of assessing, levying, and collecting the
duties or taxes hereinafter prescribed by this act,
the President of the United States be, and he is
hereby, authorized to divide, respectively, the
States" and Territories of the United States and
the District of Columbia into convenient collection
districts, and to nominate, and, by and itu the
advice and consent of the Senate, to appoint an
assessor and a collector for each such district,
who shall be residents within the same : Provid
ed, That any of said States and Territories, and
the District of Columbia, may, if the President
shall deem if proper, be erected into and included
in one district: Provided, That the number of
districts in any State shall not exceed the number
of rcpieseutativcs to which such State shall be
entitled in the present Congress, except in such
States as are entitled to an increased representa
tion in the Thirty-Eight Congress, in which
Slates the number of districts shall l.oi exceed
the number of Kepn sentatives to which any such
State may be so entitled: And provided further,
That in the State of California the President may
establish a number of districts not exceeding the
number of Senators and Representatives to which
said State is entitled iu the present Congress.
Sec. 0. And be it fur: her enacted. That each of
the assessors shall divide his district into a con
venient number of assessment districts, subject
to such regulations and limitations as may be
imposed by the Commissioner of Internal Reve
nue, within each of which he shall appoint one
assistant assessor, who shall be resident therein;
and each assessor and assistant assesorso appoint
ed, and accepting the appointment, shall, before
he enters on the duties of his appointment, take
and subscribe, before some competent magistrate,
or some collector, to be appointed by virtue of
this act, (who is hereby empowered to administer
the same,) the following oath or affirmation, to
wit: "I, A B, do swear, or atiirni, (as the case
mav be,) that I will bear true laith and allegiance
to the United States of America, aud will sup
port the Constitution thereof, and that I will, to
the best ot my know ledge, skill, and judgment,
diligently anil faithfully execute the office and
duties of assessor for, (naming the assessment
district,) without lavor or partiality, and that I1
will do equeal right and justice iu every case iu
which I shall act as assessor." And a certificate
of such oath or affirmation shall be delivered to
the collector of the district for which such asses
sor or assistant assessor shall be appointed. And
every assessor or assistant assessor acting in the
said office without having taken the said oath or
alhrmation shall forfeit and pay one hundred
dollars, one moiety thereof to the use of the
United States, aud the other moiety thereof to
him who shall first sue for the same, with costs
Sec. 4. And be it further enacted, That before
any such collector shall enter upon the duties of
his oflice, he shall execute a bond lor such amount
as shall be prescribed by the Coiumisrioner of
Internal Revenue, under the direction ot the
Secretary of the Treasury, with not less than th e
sureties to be approved as sufficient by the Solici
tor of the Treasury, containing the condition that
said collector shall laithlully perform the duties
of his oflice according to law, and shall justly and
faithfully account for and pay over to the United
States, in compliance with the orderor regulations
of the Secretary of the Treasury, all public
moneys which may come into his hands or posses
sion ; which bond shall be filed in the ollice ol the
First. Comptroller of the Treasury. And such
coliectors shall, from time to time, renew,
strengthen, and increase their official bonds, as
the Secretary of the Treasury may direct.
Sec. 5. And be it lurther enacted, That each
collector shall be authorized to appoint, by an
instrument ot writing under his hand, as many
deputies as he may think proper, to be by hiin
compensated for their services, and also to revoke
any such appointmcnt,'giving such notice thereof
as the Commissioner of Internal Revenue shall
prescribe; aud may require bonds or other secu
rities and accept the same from such deputy ; and
each such deputy shall have the like authority, in
every respect, to collect the duties and taxes
levied or assessed within the portion of the dis
trict assigned to him which is by this act vested
in the collector himself; but each collector shall,
iu every respect, be responsible both to the United
States and to individuals, as the case maj' be, lor
all moneys collected, ahd for every act done as
deputy collector by any of his deputies whilst
acting as such, and" for every omission of duty :
Provided, That nothing herein contained shall
prevent any collector from collecting himself the
whole or any prrtof the duties and taxes so asses
sed and payable in his district.
Sec. 6. And be it further enacted, That it shall
be the duty of any person or persons partnerships,
firms, associations, or corporations, made liable
to any duty, license, stamp, or tax imposed by
this act, when not otherwise and differently pro
vided for, on or before the first day of August,
eighteen hundred and sixty-two, and on or before
the first Monday of May in each year thereafter,
and in all other cases before the day of levy, to
make a list or return to the assistant assor of the
district where located, of the ainonnt of annual
income, the articles or objects charged with a
special duty or tax, the quantity of goods, wares,
and merchandise made or sold, and charged with
a specific or ad valorem duty or tax, the several
rates and aggregate amount according to the re
spective provisions of this act, and according to
the forms and regulations to be prescribed by the
Commissioner ol Internal Revenue, under the
discretion of the Secretary of the Treasury, for
which such person or persons, partnerships, firms,
associations or corporations are liable to be asses
sed under and by virt ue of the provisions of this
Sec. 7. And be it further enacted, That the
Instructions, regulations, and directions, as here
inbefore mentioned, shall be binding on each as
sessor and his assistants, and on each collector
and his deputies, in the performance of the duties
enjoined by or under Jiis act: uursnant to wbiih
instructions the said assessors shall, on the first
day of August, eighteen hundred and sixty-two
and on the first Monday of May in each succeed
ing year, and from time to time thereafter, in ac
cordance with this act, direct and cause tiie sev
eral assistant assessors to proceed through every
part of their respective districts, and inquire alter
and concerning all persons being within the as
sessment districts ivhere they respectively reside,
owning, possessing, or having the care or man
agement of any pioperty, goods, wares, and mer
chandise, articles or objects liable to pay any
duty, stamp or tax, including all persons liable
to pay a license duty, under the provisions ot this
act, (by reference as well to any lists of assessment
or collection taken under the laws of the respec
tive States, as to any other records or documents
and by all other lawful v. ays aud means, especial
ly to the written list, schedule, or return requir
ed to be made out and delivered to the assistant
assessor by all persons owning, possessing, or
having the care or management of any property,
as aforesaid, liable to duty or taxation,) and to
value and enumerate the said objects of taxation,
respectively, in the manner prescribed by this act,
aud in eonlOrniity with the regulations and in
structions before mentioned.
Sec. 8. And be it further enacted, That if any
person owning, possessing, or having the care or
management of property, goods, wares, and mer
chandise, articles or objects liable to pay any duty,
tax, or license, shall fail to make and exhibit a
written list when required, as aforesaid, and shall
consent to disclose the particulars of any and all
the property, goods, wares, and merchandise,
articles and object liable to pay any duty or tax,
or any business or occupation liable to pay any
license, as aforesaid, then, and in that case, it
shall be the duty of the officer to make such list,
which, being distinctly read, consented to, and
signed, by the person so owning, possessing, or
having the care and management as aforesaid,
shall be received as the list of such person.
Sec. 9. And be it further enacted, That if any
such person shall deliver or disclose to any asses
sor or assistant assessor appointed in pursuance
of this act, aud requiring a list or lists, as afore
said, any false or fraudulent list or statement,
with intent to defeat or evade the valuation or
enumeration hereby intended to be made, such
person so offending, and being thereof convicted
ou indictment found therefor in any circuit or
district court of the United States held in the
district in which such offence may be committed,
shall be lined iu a sum not exceeding five hundred
dollars, nt the discretion of the court, and shall
pay uil costs ond charges of prosecution; and the
valuation aud enumeration required by this act
shall, iu all such cases, and in ail cases of under
valuation or uudcr statement in such lists or
statements, be made, as aforesaid, upon lists, ac
cording to the form prescribed, to be made out
by the assessors and assistant assoiv, respectively;
which lists the said assessors and assistant asses
sors are hereby authorized and required to make
according to the best inlormatioii they can ob
tain, and for the purpose of making which they
are hereby authorized to enter into and upon all
and singular the premises, respectively ; and from
the valuation aud enumeration so made there shall
be no appeal.
Sec. 10. Aud be it further enacted, That in case
any person shall be absent from his or her place
of residence at the time an assistant assessor shall
call to receive the list of such person, it shall be
the duty of such assistant assessor to leave at the
place of residence of such person, with some per
son of suitable age aud discretion, if such be pre
sent, otherwise to deposit in the nearest post
oflice a written note or memorandum, addressed
to such person, requiring him or her to present
to such assessor the list or lists required by this
act within ten days from the date of such note or
Sec. 11. And be it further enacted, That if any
person, on being notified or required, as aforesaid,
shall refuse or negle'ct to give such list or lists
withiu the time required, as aforesaid, it shall be
the duty of the assessor for the assessment dis
trict within which such person shall reside, and
he is heaeby authorized aud required, to enter in
to aud upon the premises, if it be necessary, of
6Uch persons so refusing or neglecting, and to
make, according to the best information which he
can obtain, and ou his own view aud information,
such lists ot property, goods, wares, and merch
andise, and all articles or objects liable to duty
or taxation, owned or possessed, or under the
care or management of such person, us are re
quired by this act, including the amount, if any,
due for license ; and in case of refusal or neglect
to make such lists, except in cases of sickness,
the assessors shall thereupon add fifty per centum
to the amount of the items thereof; aud the lists,
so made and subscribed by such assessor, shall be
taken and reputed us go.d and sufficient lists of
the persons and property for which snch person
is to be taxed for the purposes of this act ; and
the person so failing or neglecting, unless in case
of sickness or failure to receive the notice, shall,
moreover, forfeit and pay the sum of oue hundred
dollars, except where otherwise provided for, to
be recovered tor the use of the United States,
with costs of suit.
Sec. 12. And be it further enacted, That when
ever there shall be in any aseessment district any
property, goods, wares, aud merchandise, articles
or objects, not owned or possessed by, or under
the care or management of, any person or persons
within tuch district, and liable to he taxed as
aforesaid, and no list of which shall have been
transmitted to the assistant assessor in the man
ner provided by this act, it shall be the duty of
the assistant assessor for such district, and he is
hereby authorized and required, to enter into and
upon the premises where such property is situ
ated, and take such view thereof as may be nec
essary, and to make lists of the same, according
to the form prescribed, which lists, being sub
scribed by the said atsessor, shall be taken and
reputed as good and sufficient lists of such pro- i
perty, goods, wares, and merchandise, articles, or '
objects, as aforesaid, under and for the purposes
of this act.
Sec. 13. And be it further enacted, That the
owners, possessors, or persons having the care or
management of property, goods, ware6, aud mer
chandise, articles or objects, not lying or being
within the assessment district in which they re
side, shall be permitted to make out and deliver
the lists thereof required by this act (provided
the assessment district iu which the said objects
of duty or taxation are situated, is therein dis- I
tiuctly stated) at the time and in the manner pre
scribed to the assistant assessor of the assessment
district wherein such persons reside. And it
shall be the duty of the assistant assessor who i
receives any such list to transmit the same to the
assistant assessor where such objects of taxation
are siturtc, who shall examine such list; and if
he approves the same, he shall return it to the
assistant assessor from whom he received it, with
his approval thereof; and if he fails to approve
the same, he shall make such alterations therein
as he may deem to be just and proper, and snail
then return the said list, with such alterations
therein or additions thereto, to the assistaut as
sessor from whom he received the said list ; and
the assistant assessor, where the person liable to
pay 6uch tax resides, shall proceed in making the
jissessmcnt of the tax upon the list by him so re
Teived, in all respects as if the said list had been
made out by himself
Sec. 14. And be it further enacted, That the
lists aforesaid shail, where not otherwise special
ly provided for, be taken with reference to the
day fixed for that purpose by this act, as afore
said, and where duties accrue at other aud differ
ent times, the lists shall be taken with reference
to the time when said duties become due ; and
the assistant assessors, respectively, after collect
inc the said lists, shall Droceed to arrange the
same, aud to make two general lists, the first of
which shall exhibit, in alphabetical order, the
names of all persons liable to pay any duty, tax,
or license under tills act residing within the as
sessment district, together with the value and
assessment, or enumeration, as the case may re
quire, of the objects liable to duty or taxation
withiu such district for which each such, person
is liable, or for which any firm, company, or cor
poration is liable, with the amount of duty or tax
, , . , , , j i . a i 1 . : i . : .
payauie mereon ; ana iue seeouu list, sntui cauioii,
in alphabetical Order, the names of all persons re
siding out of the collection district, owners of
property within the district, together with the
value and assessment or enumeration thereof, as
the case may be, with the amount of duty or tax
payable thereon as aforesaid. The forms of the
6ald general list shall be devised and prescribed
by the assessor, under the direction of the Com
missioner of Internal Revenue, and lists taken
according to such forms shall be made out by the
assistant assessors and" deli verexl to the assessor
within thirty days after the day fixed by this act
as aforesaid, requiring lists from individuals; or
where duties, licenses, or taxes accrue at other
aud different times, the list shall be delivered
from time to time as they become due. And if
any assistaut assessor shall fail to perforin any
duty assigned by this act within the time pre
scribed by this precept, warrant, or other legal
instructions, not being prevented therefrom by
sickness, or other unavoidable accident, every
such assistant assessor 6hall be discharged from
office, and shall, moreover, forfeit, and pay two
hundred dollars, to be recovered for the use of the
United States, with costs of suit.
To be continued.
Railroads, Steamboats, &c.
QIIANGE OF SCIIED UL,
Raxeigh & Gaston Railroad Co.,
ID CO., )
DLPEKINTEJiDENT S UFFIC
ON AND AFTER SUNDAT, SEPTEMBER
23rd, 1800, Traius on the Raleigh aud Gaston Rail
road will run as follows :
Mail train leaves Raleigh,
Arrives at Weldon,
Mail train leaves Weldon at
Arrives at Raleigh,
Freight train leaves Raleigh at
Arrives at Weldon,
Freight train leaves Weldon at
Arrives at Raleigh
7.45 a. m.
1.00 p. m.
11.00 a. m.
4.45 p. ui.
5.1)0 a. m.
4.30 p. m.
4.00 a. m.
4.00 p. m.
Mail trains connect. North and South, with N.
C. Railroad, P. & W. Railroad, and S. & R. Rail
C2 tf. W. G. LEWIS, Gen. Sup't.
Change of Time.
N AND AFTER SUNDAY, SEPTEMBER
Aid, I860, traius will run as follows :
Mail. Accom. Tr.
Arrive Goldsboro', .
9.40 P.M... 4.30 A. M.
12.01 P. M.. 8.40 "
2.50 A.M. 1.00 "
8.00 " 9.00 P.M.
10.45 1.00 A.M.
1.30 A. M.
2.20 P. M.
10.50 P. M.
1.50 P. M...
5.00 " ....
9.55 " ....
12.52 A. M...
Mail train runs daily.
does not run ou Sunday.
Mail connects with u.
& S. C. Railroad for the Sonth, and with R. & D.
Railroad and with R. & G. R. R. for the North.
Also with the Vv'. & W. and the A. ito N. O. Rail
roads. E. WILKES, Eng. & Sup't.
Sept. 25, IStiO. 81 tf
PACIFIC MAIL STEAMSHIP COJIPANY'S
THROUGH LINE TO CALIFORNIA,
TOUCniXG AT MEXICAN PORTS,
And Carrying the United States Mail.
THROUGH IN TWENTY-TWO DAYS.
SteamiJiips on tlie
Connecting on the Pa
cific icitfi tlie
HENRY CIIAUNCEY, . CONSTITUTION,
NEW YORK, GOLDEN CITY,
OCEAN QUEEN, SACRAMENTO,
NORTHERN LIGHT, GOLDEN AGE,
COSTA RICA, MONTANA,
&c, &c, &c
One of the above Large and Splendid
Steamships will leave Pier No. 42, North
River, foot of Canai Street, at 12 o'clock, noon,
ou the 1st, Hth and 21st of every month,
(except when those dates fall on Sunday, and
then on the preceding Saturday,) for Aspinwall,
connecting, via Panama Railway, with oue of the
Company's Steamships from Panama for San
Francisco, touching at Acapulco.
Departures of 1st and 21st connect at Panama
with Steamers for South Pacific and Central
American Ports. Those of the 1st touch at
A discount of one quarter from steamers' rates
allowed to second cabin and steerage passengers
with families. Also, an allowance of one quarter
on through rates to clergymen and their families,
and school-teachers. Soldiers having honorable
One hundred ponnds baggage allowed to each
adult. Baggage-masters accompany the baggage
through, and attend to ladies and children with
out male protectors. Baggage received on the
dock the day before sailing, from steamboats,
railroads, and passengers who prefer to send
An experienced Surgeon on board. Medicine
and attendance free.
For Passage Tickets, or further information,
apply at the Companj-'s Ticket oflice, on the
Wharf, toot of Canal Street, North River, N. Y.
S. K. HOLMAN, Agent.
July 7, 1860.
A R D
BECAUSE OF AFFL.CTION AND AGE,
which renders me incapable of continuing busi
ness, I now retire from the Book trade, leaving
my entire stock and interest in the hands of
Messrs. Branson & Farrar, except the publication
of the " N. C. Almanac," which I trust will be
received with the same favor as heretofore.
In retiring, I return my sincere thanks for the
very liberal patronage which the public has
chosen to bestow upon me during the last half
century the length of time whfeh I have been
engaged in this State and cheerfully recommend
to mv old friends aud patrons, my successors,
Messrs. Branson fc Farrar, by whom, I am sure
they will be satisfactorily accommodated.
Mr. H. D. Colcy, so well known to the Book
trade and to the public, and so long engaged in
business with me, will be retained as an assistant
in the business of Messrs. Branson & Farrar. He
invites his old friends to call upon him.
HENRY D. TURNER.
BRANSON & FARRAR HAVE CONSUM
MATED arrangements to take charge of the en
tire stock of Books owned by Mr. H. D. Turner,
consisting of valuable English and American
Law Books, and a great variety of Miscellaneous
stock. They will immediately succeed to the old
stand on the corner iear the State House, occu
pied for thirty-three years past by Mr. Turner,
and known as the North-Carolina Book Store.
This is by far the oldest and most popular book
stand in the City. Mr. Colcy, so long Mr. Tur
ner's representative, will stili be found at the
old stand. June 14 tl
Notice of Application to the General
Assembly of North-Carolina for Du
AS EXECUTORS OF TIIE LAST WILL
and testament of Seth Jones, of Wake coun
ty, notice is hereby given that we shall apply to
the General Assembly of North-Carolina, thirty
davs alter date of sitting, and if not then sitting.
at t he lirst session thereaf ter held, for the issue of
duplicate coupon bonds of the State, in place of
those hereinafter specified, and such other relief
against the holders ot them as may be suitable to
protect the estate ot the said Seth Jones.
All of them were registered, as appears by the
books of the Treasury of North-Carolina, and were
stolen about, tue nrst ot aiay, lobo.
Ten bonds, as follows : For oue thousand dol
lars each, numbered respectively lrom 1 to 10,
inclusive, except No. 6, which is in hand. These
bouds were issued the 1st day of Jnly, 1854, run
ning ten years. " bv authority of the Legislature
ol North-Carolina." They were signed by David
e. itETD, wovernor, and countersigned by 1J. w
Cocbts, Public Treasurer.
E. A. CRUDUP, I Etc-tor.
H. W. MONTAGUE, t J!ccutors-
October 5, 1800. 86 SOd.
Ti EMEMBER THAT W. TL fc R. S. TUCK-
XL ER & CO., will sell GOOD GOODS at mod
erate rates lor the Cash. -Aug.
.TtBAKQT rBRlNOTr-BBANDY !
10 CASES PURE FRENCH BRANDY,
SO, gallons Southampton Brandy.
June 2rr-tt. B. P. WILLIAMSON $ CO,
JICHAXGE OF JT. C. BONDS.
STATE OF N. C, TREASURY DEP'T.,
Raleigh, June 27, 1800.
Under the authority of an ordinance of the
Convention, ratified June 10th, 1866, sealed pro
posals will be received by the undersigned until
the first dav of November, 1800, for the exchange
of the principal of any bonds issued by the State,
prior to tlie 20th May, 1801, for certificates ot
stock and other interests held by. the State in
various corporations. The principal of these
Stocks in the following Companies :
North-Carolina Railroad Company, $3,000,000
Raleigh & Gaston Railroad Company, $ 682,500
Atlantic & N. C. Railroad Company, $1,01)0,000
Western N. C. Railroad Company, $1,418,000
Albemarle & Chesapeake Canal Co., $ 350,000
2ud. Bonds, secured by mortgages on the en
tire property of the following corporations:
Wilmington, Charlotte & Rutherford
Railroad Company, $2,000,000
Western Coalfield Railroad Company, $ 000,000
Atlantic & North-Carolina R. R. Co., $181,164 88
The iuterest acquired by the purchaser of the
stock of any corporation will not be greater than
that of the holders of the like amount of the gen
"eral stock of the same corporation.
li a -, , . , , 1 - in li Vitminirtitn Ar. WlilrtT HYlft
Ivilmineton fe Manchester Ikailroad Companies,
and in various banks, are not included in this
Bids at less than the par value of the stocks or
other interests will not be entertained.- Any
premium realized will be applied in payment of
past due coupons of the bonds delivered in ex
change. Copies of the law authorizing the exchange and
more detailed lists of the stocks, &c, will be for
warded by the undersigned to applicants.
It is made my duty to accept those terms
deemed most advantageous to the State, and the
option of rejecting any or all bids is reserved
KEMP P. BATTLE,
June 30 45-wts Public Treasurer.
MR. L. H. KELLOGG HAVING RETIRED
from our firm, tie business will hereafter be con
ducted in the name of EDWARD WHEELER
fc CO. We hereby tender our thanks to the citi
zens of Raleigh and vicinity for past patronage.
KELLOGG, WHEELER & CO.
JT-RESS GOODS, CALICOES, &C. .
WE nAVE JUST OPENED AN ENTIRE
new stock, embracing Grenadines, Muslins, Ging
hams, &o. Also, 3,000 yards Calicoes, of the la
test styles, all of which wc will 6ell cheap. -Call
early and secure bargains.
may 22 8 tf. EDWARD WHEELER & CO
R ANSON & FARRAR
HAVE REMOVED TO THE NORTH-CAROLINA
Book Store, the old and popular Book
stand so long kept by Mr. H. D. Turner, No. 1
Fayetteville Street, Raleigh, on the Corner near
the State House.
Mr. H. D. Turner, who, for thirty-three years
past, has been a large publisher and bookseller,
now i-etires from active business, leaving his
entire stock in our hands.
Tlie stock consists of an extensive selection of
English and American Law Books, besides a great
variety of School and Miscellaneous Books. Mr.
H. D.'Coley, so long Mr. Turner's representative,
will still be found at the old stand.
With this valuable addition to our former ex
tensive stock, we hope very greatly to enlarge
our usefulness to the trade. We will use our
best efforts to secure the continued good will of
our old customers, and those of the North-Carolina
June 14 tf BRANSON & FARRAR.
W. W. WEST,
MUSIC, BOOKS, STATIONERY,
Raleigh. N. C.
July 24, I860. 54 tf
JNSURANCE AGAINST FIRE,
AND THE PERILS OF INLAND TRANS
portation. UNDERWRITER'S AGENCY,
Composed of the Oermania, Hanover, Mogia
and Mc2ibUe Fire Insurance Companies, New
York. Coital over $3,000,000.
JOHN G. WILLIAMS, & CO..
oct 6 tf 10 Agents.
Watson's Photograph Gallery,
RALEIGH, N. C.
PRICES LOWER THAN EVER.
The Sunbeam Art Improving.
GREAT REDUCTION IN THE PRICES OF
Arabrotvpes, Ferreotypes and the larger
size Photoiiraphs. Porcelian pictures made with
all the beauty of an ivory painting. Photographs
of all sizes and styles, plain or colored to nature.
Persons wishing work in my line are invited to
call and examine specimens and be convinced
that there is no use going beyond Raleigh on ac
count of prices or quality of work.
Aug. 8, 1800 28 ly. J. W. WATSON.
J?OR SALE OR RENT.
I DESIRE TO SELL THE POLLOWING
valuable city property :
The John Hutchlns' house in the -Eastern.
Ward, and lot upon which it is situate ; and eight
other smaller houses and lots, being admirable
residences for mechanics, or others.
I propose to sell, and will give from one to
three years' time. ...
Or I will rent any of the above-mentioned
?iroperty. Three of the houses are vacant the
iutchms' house and two others.
JOHN P. H. RU8S,
. Baleigh, N. C.
Sept 18, 1866. , 78 tf
JJOME AGAIN. '
EDWARD WHEELER & CO., HAVE RE
TURNED to their old store,' (formerly occupied
by S..JH; Young) which has been refitted and mod-
ernised, and solicit a call from their friends and
We shall eoon be able to call your auenuon io
anew and desirable stock of Fall and Winter
goods. EDWARD A HEELER & CO.
Raleigh, N. C, Aug. 30, 1866. 70-tf