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THE APPEAL FOR 1SS2.
Jn issuing its prospectus for 1832, the AP PEAL has but one promise to make, and that it: a determination to mc ntain its character and rank in the fore-front of American newspapers. The APPEAL it now regarded at one of the tn ttitutiam of the South. lit history for the pott forty-one yean it the history of the dtvelopment Oj 'Southern thouyht. Southern polities, Southern tn duttry and Southern literature, and its tympa thiet and aim tall be the tame m the future. The paper will continue to be the constant reflex the most reliable intelligence obtainable from a'l porta of the wot ,d. It will remain inflexibly Dmoeratic, but iu avaee will be mainly devoted ti newt, the in'eieu of agriculture, bade, t mem, manufacturer, internal improvements, the development of Sour hern resources and all branches of industry. While alwayt on the alert for the latest intelligence, it tn II avoid the mere sensational, and will never pander to vitiated Units. The APPEAL it specially devo'ed to the interests of lennessee and Memphis, its great commercial em porium, and will use its best abilities to promote both. It realizes' that the future empire of this tnmtry lies in the South and West, and will labor to combine the political and business relations oj these two sections in inducing the legislation oj C'jngrces for improving the navigation of the Mis- tatippi river and its tributaries. TBE AIEjMIPIHIS DAILY APPEAL-FRIDAY, MAECH 3. 1SS2. 1ER.MS. Diily one year $10 00 Weekly 1 00 All eommunient:tnis should be aihlrcoscd to GALL A WA Y & KEA T1XG, Memphis, lennessee. smmm appeal I'M 01 Y, J : MlUCH 8, 1882 BEER NT.tTlltlKH. 1 fi. ...;. u-j u. r. Ub ova tinticn give the following lacla: Great Britain ha more brewerie than any other country, he having 26,114 of them, while Germany, ranking next, ha 23,940; the United States, 3293; France, 3100; IJelgium, 2508; Austria Hungary, 2207; Holland, 560, and Ruaala, 460. Similar comparative result are shown in the figures of production, Great Britain leading here, with 49,000,000 hectoliters; Oermany coming next, with 37,000,000, and then following the United . States, with 14, 000,000; Austria Hungary, with 11,000,000; Bslgium, with 8,000,000; France, with 7,000, 000, and Ru-wia, with 3,000,000. In produc tion per head Belgium, instead of Great Britain, heads the lit,with 131 liters for each individual inhabitant; Great Britain is next, producing 140 liters; Germany next, with 83; then come Denmark, with 76; Holland, with 62; the United Slates, with 30; Austria- Hungary, with 29; France, with 20, and Russia, with 4. e CRM A NY AHEAD OF VS. Even Germany is beginning to boast of the success of its Eastern carrying trade, yet Germany has scarcely an outlet oon the sea. The Germans are busy constructing four new steamers, rendered necessary by the active emigration. Sixteen larze steam era run from Bremen in the German Lloyd's line alone, fire in the Kio Janeiro line, and six in the Buenos Ayres line. They pay well, their stock running sixty to one hun dred per cent, aixive par. Why cannot the United States share the liberal profits of the va.it swarm of emigration that comes to us? Because our unfortunate protection system will not allow it. The German government does not interfere with its people buying ship3 where they can buy them cheapest; our system forbids doing so, and thus "pro tects" our commercial rivals in the trade they find so remunerative. Is it possible that our intelligent, keen people can allow this state of things to continue in order that a few monopolists may be able to build up immense fortunes? For they, not the country's treas ury, are the gainers by a system that puts our country at a disadvantage before the world, and has almost banished the Ameri can flag from tho commercial ports of the ocean. It is getting time that our young men, who are free from the narrow spirit that isolates their country from the world's traffic, Bhould make themselves heard in protestation against the unreasonable, inju rious system that is unworthy of a culti vated and reflective people. to tneir existence, inis redaction is a eon fession of wrong, and Bhowg that the Irn-h people had cause for agitation. England has never made any reforms until forced by agitation and demands for tasliee. "The fact that it was necessary at this late day to ac cede to the demands of the oppressed ten antry of Ireland is an absolute and une quivocal acknowledgment of the wrongs that had been suffered to grow up and flour isb. Another point should not be forgotten in this connection, and that is, that this law was advocated and passed by the power of the gov ?rnment party not only through the commons but also through the lords, composed of the aristocracy and representing the prejudice of centuries. From all there facts alone it is silly to eay that Ireland has not wrongs toat should have been righted long ago. To ill'i irate this more clearly, the records of the land courts show that the reductions in the rents alone have been often as much as fifty rx-r cent., and in some cases even more. Oo Thursday of last week the fact was cabled to this country that the sub-eommissioners of the Land Court, sitting in Cork, reduced the rent of Beoce Jones's farms from 82 and 126 to -5f and 86 respectively. Bnce Jones fought bitterly the passage of the law, and hence the conspicuousness of the an nouncement. But the decision of the court enunciates the fact that he has been system atically, for years, forcing his tenants to pay enormously excessive and unjust rents, in the one case of $125 a year, and in the other of $200 a vear above their actual value. It has been another name for robbery, and that of a most cruel and heartless kind. What is true in this one case, is also true of the entire number that have been passed upon by the courts and affirmed on appeal. There can no excuse for these long-continued wrongs in the light of these facts, ao'i they show that they were knowinely committed. i i u' ut ue expected that though this re form has been brought about, that those who are benefitted should throw up their hatB and shout, and bestow benedictions upon these who had oppressed them until, for their own safety, they were compelled to do hat was right. From force of circum stances the people of this country are, and have been, ignorant about the condition political and social, of the people of Ire land, and have in their ignorance con demned the agitation that has been so con tinuous in that country for so many year-. But there should be no excuse for this any longer. They have shown that they were the right in reference to this question, and the student of the political hUtory of the times is fast coming to the conclusion that they are right in their other demand for home rule. The sentiment in England fast centralizing in f ivor of this solution of the Irish question, and not many years will elapse before the world will see Ireland pros perous under her own rule. XLYirrn congress The Senate Still Enraged in the Consid eration of the Chinese Measure, While the House Occupies the Greater Iirt of the Day with the Consular Appro priation Bill. MISSISSIPPI LEGISLATIKE. Number ef Bill aal Resolutions Passed sty Boln Branches. THE FRUTs OF IRISH AUITaTIOa Many a good cause has languished and died for the want of bold and fearless cham pions. Constant agitation, iteration and re iteration are the only means by which error kbu ue prosiraieu ana irutn made trium phant. The blood of the martyrs was the seed of the church, and it is bnly through great tribulation that right prevails. It was by agitation that slavery was abolished. The violence of the mob struck no terror to the men who had undertaken to abolish slavery by agitation. At first the cloud was no larger than a man's hand, but by constant agitation the cloud increased in darkness and blackness until it overshadowed the nation. It was by agitation that the Southern people secured home rulo and freedom from bay onets. There were only thirty Democrats in Ouujjie&s rweutj years ngo. But by standing firm, exposing despotism, corrup tion, toe unconstitutional methods of the .Republican party, the Democrats ascended to power. It is by this agitation that the people of Ireland have freed themselves from many of the burdens which they had so long endured. Many regard the Irish people as a turbulent race, who would be satisfied with nothing but absolute independ ence, this opinion is the offspring of igno rance or prejudice, for never were a people subjected to such wrongs and oppressions, The grievances against which the solid South protested were nothing to compare to the wrongs of the Irish people. The system of laws and customs under which the greater part of the land of Ireland is held by alien proprietors, and by which the life- blood has been drained out of the Irish people, is a cursed and barbarous anachron ism. It is a disgrace to modern civilization, as most English historians and statesmen of the liberal sort have admitted. The recent Land act, considering the sensitiveness of the all-powerful English landed interests on the subject, is a plea of guilty to the charges hurled against England by Irish agitators. The Irish land laws ami the complete in ability of English statesmen to comprehend and satisfy Ireland's just demands have re- ' duced a land that should be one of the most productive and prosperous in Europe to a condition worse than that of a plague stricken province in Kussia. It requires 22,000 regular troops and 12,000 constabulary to keep down insurrection. The troops are paid by the proceeds of British taxes, but the constabulary force is a charge on Ireland. There is some exception to this rule, however, because when the troops are ordered into a town for active service they are billetted on the people and a part of the expense is assessed "against the prop erty of the town. This method makes all the property-holders anxious to prevent any uprising or disturbance, because, unless it is speedily suppressed, the cost will come out of their pockets. The people as a rule fra ternized with the regular soldiers, who are not often called upon for active service, but they hate the constabulary and take every means to annoy them. It is a notable fact that it requires now 34,000 well drilled, effi cient men to maintain British rule, or about three times as many as were sufficient to crush out Emmet's rising in 1803. Ireland has about 19,000 landholders, to a popula tion of about 5,000,000, and one-half of these re perpetual absentees, while there are about 500,000 tenants at will. There are 3700 persons who own 15,600,000 acres of Irish land, or between 4000 and 6000 acres apiece, paying them a rental of $87,800,000 a year. For seven hundred yean the people of Ire land have been agitating to free themselves, "d by this agitation they have recently esured the sweeping reductions so essential Special to the Appeal. J Jackson, . M est, March 2. The Senate passed to its third reading the bill to author ize the use of the agricultural land scrip fund for the purchase of lands as contem plated by the act of Congress donating the same. A bill was passed appropriating $5000 for the Vicksburg Hospital. The immigration and railroad supervision bills as they passed the House are under con sideration. The committee appointed to inquire into the grounds of complaint against the officers of auditor and treasurer, made a report rec ommending the appointment of a commit tee of investigation, stating that though thev have heard nothing which reflects on the in tegrity of those officers, yet it is due to them and to the people that the investigation should be made. A resolution was passed to appoint a com mittee for that purpose and $2500 was ap propriated to pay the cost of the investigation. Bills passed the House: Abolishing the Liquidating Levee Board for ascertaining the outstanding indebtedness of the liquidating levee district, and a conference committee was appointed on the bill to amend the laws for protecting the Mississippi levees. The House passed a bill providing for sub mining to the people a constitutional amend ment for quadrennial elections; also an act to incorporate the Mississippi and Arkansas Railroad Company. - - i- -j'""; LETTEJtt) MOM THE PEOPLE. Y ASHIJ.-r.TON, March 2. Senator Piatt, from ihe Committee on Patents, reported favorably the bill to regulate the practice in patents; also adversely the bill for refund ing of fe- in all cases of void registration of trade marks. raeoaior oawyer, Irom the iommittee on Poslomces,-reported favorablv with amend ment a bill to provide for the payment of the amount due the Burlington, Cedar Kap- ids and -Northern naiiroad Company for the transportation ol United Mates mails. Senator Gorman offered a resolution di recting the poeloiaster-general to transmit statement giving the amount expended during the fiscal year ending June 30. 1881. for special facilities for fat mails, a list of railroad companies receiving the same, the amount paid each companv. the additional service furnished by each company, if any, ana to wnat extent the service has liem ex pedited; also a detailed statement of con tracts made for special fast mail faelities during the present tiscal year to date, the amount to oe paid to each railroad, and the character of the additional service to be performed by each companv. Adopted. Senator Vance offered a resolution recitine the cost ot collecting the internal revenue tax in the Sixth collection district of North Carolina at nearly sixty per cent., being greater than that of any other district in the United State-; that many serious charges agiinat the officials are openly made by the newspapers iwbae, iJ aic geu?rallT believed; providing for the appointment by the president of the senate of a committee ot three to investigate the charges and com plaints, with power to compel the attend ance of witnesses, etc Senater Sherman remarked that as tho rear,. lution was extraordinary and in the natureof an executive order, he supposed it referred to the matter pending in executive session and before the Committee on Finance. He would not object to callintr on the treasury department lor information, but he ra-rtainlr objected to a recital about which the Senate could know nothing. senator ance said be had twice applied for the information he desired: once bv Senate resolution and then by letter to the L4jmmilte on Internal K-venue, and in each instance he had encountered a clear and un mistakable evasion of his demand. The matter had been rjublio. scandal in Wi-fk Carolina for ten years, and as he wanted to set at the truth he would insist upon a vote on the resolution at the earliest moment. ihe matter was laid over under objection. Senator C'oneer. from th Commerce, reported favorably, with amend ments, nouse on i to promote the effi ciency of the life-saving service, and to encourage the savin" of lives from shin. wrecks. The amendments consist nf two mtt. tions of the Senate bill, which provide a pension for two years for the widows and children of keepers and surf men who may lose their lives while in the service, and for the payment of salaries to the keepers and members of the crews durinc the tim nf sickness or disability resulting from wounds r disease contracted in the line of duty. Placed on the calendar. Ihe B-nate took ur the Chinpo. nil! r.,t 9 nator Grover PDoke in innwan ' Senator Farlev reolvin to nr.ints man's in ihe speech of Senator Hoar, minted frnm Senator Morton's minority report in 1876, on the Chinese in California, the concl llsinn nf its author being that this class could only be (irou-ciea irom persecution and outrage by our aivmg thera suffrage and citizenship, their influence as citizens being sufficient to insure their protection. He then asked Senator Hoar to state equarely whether he indorsed this sen timent, aad favored the enfranchisement and naturalization of the Chinese. Senator Hoar re ant. This latter ciurse is aVrsid in A VEKY DEEF 1)1 Y E . !? tVS?b11 J .. JT . - v. uu. uiucr lu lajuceniraie me rate-nxine rower npou some responsible otticer ot the road. The committee alro agreed that all author ity to vary from rates or meet reduced rates of competing lines shall be absolutely with drawn from this line or soliciting agefnt. The general freight agents are to be the only persons vested with the rate-making power. A joint a'ent shall be appointed at every point where any division traiiic is made, and all line or soliciting agents thall be subject to the direction of jaint agents instead of beinz subject to each line, as here tofore. Xo rebate or drawback voucher shall be paid that has the effect of giving a lower rate to the shipper than to ins cuin petitor. 2o time-contracts shall be made under any circumstances. All existing time contracts shall be abr. gited, and division passenger traffic shall be made bet ween Western roads on the same plan as that ex isting between truok-lines. Cvntmmed frowi Fourth page. very tedious and unsatisfactory, and liable to error. tteaisoiouna the warrant account an v. thing but correct, there being $11,079 40 more outstanding than the account showed, viz.: Outstanding October 31st, brfore cor rected, jyz,o vv; glnce corrected, $20,3o4 62. We feel confident that the account is now as correct as it can be made from the data ob tainable at the present time, and if the amount we report as outstanding is incorrect CIGAJt STORE. Tbe statement shows that the store was renu-d to George L. Gravser from April 1, lSiO, to April 1, 1877, two vears, for $450. Before the expiration of his term he died insolvent, leaving a balance unpaid ol $40. Toe store remained vacant for some time after his death, and wa rented to M K Scally, in 1877, ons vear for i 150. Upon the oreaaiog out ot the yellow fever in 157S, he -as one of the first to leave, and npon his arrival in Louisville, was taken with the the error must be in the amount reported to r VP. aiea ,'evm8 b?nce unpaid of the credit of this av,nnt in Mr.V:.ni.. ' .1D" coula not collected, as Baxter CJIICAt.0 TIMUE. Wben and Corn Active Oats Xomlna Provisions la Active Demand. Chicago. March 2. Wheat tn.nW fairly active, bat at times tradi very slowly, and the aggregate business was scarcely up to the averae-e of th r.a f days; the feeling wis weaker, and prices averaged lower, fluctuatinsr fretiuentlv dur ing the session. The decline was occasioned by the quiet tone of forsizn advices, and ih. spring-like weather. The market opened a shade lower, rallied Jc, bnt under free offer ings aectined 1 1 .r April, and 2c for Mav, fluctuated and closed li ; lower fi.r Anril an. I 2jcfor March than the closing yesterday. S-iles ranged at $1 25j(S 1 2ti cash, $1 2UJ&1 27. April, $1 24f?l 2ofMav. Oo call prices were generally lower and sales moderate. Speculation in corn was fair, but trade in the aggregate Was smaller than f,,r several days. Prices on the whole ranire were easy, and dec ined i(S,lc, clnsins comparatively easy at insiJe figures, being jC'lc below the close on 'Change yesterday. The shipping demand was moderate; receipts moderate; snipments lair, hales were at 401Vi40c March, 4344c May. Call prices were but little cbansed. eenerallv a shail Inwi-r ns sales fair for cash. Oats were nearly nominal: tradinc was iuiited in const uuence of thent li,-ini nn ofiVrinjs. Futures were a sha,!.- easier railing being moderate; closed weak and ower. Ou call the nriepa l!t.l changed, with fair sales. OUYrings of pork were ouite free and the emand moderate. Prices receded 30f 40c, losed weak: cash ouiet. lri 5(ir.n; 7r- March, $18 35f513 40. Ou call prices were ower, with small sales. .Lard was iu eiuite active ilemaml n,l .f. erings were liberal. Prices vera weak ...! 10(3il.jc lower, closing comparatively steady at inside figures; cash quiet ;aud sieady at 10.33(S;10.42i:: March in srood rennet in: (3J10 40?. Call prices still further declined, with fair sales. Emigrants are passing through Chatta nooga in large numbers every day. They come principally from western North Caro lina and Virginia, A new operabouse was opened at Colum bia on Monday. It cost $100,000, and is one of the finest and best arranged amusement halls in the State. At Morristown on Monday, two boys, aged respectively thirteen and" fifteen, were handling a gun, when the elder, named Par ker, was shot in the abdomen, sixteen slugs euiering uis oouy. iie cannot live. Fletcher E'nmett. who aided in tno L-;n:r, of John Cooper, a revenue officer, several years sgo, was taken from Knoxville to Al bany, N. Monday, to serve out a term ol twenty years in the United Slates prison. Colonel R. K. Byrd, of Kingston, has on foot a movement to build a narrow gauge railroad from Kingston to Emory Gap, where it will connect with the Cincinnati Southern railway. He says it can be built for $10,000. While Miss Addie T.n.ln ., i.j of Jackson, was crossing the railroad, her dress catight on the track, which threw her down. Just at that time a train r.ime statement June 1, 1874, as we have corrected all errors occurring since that time and some that occurred prior thereto which Mr. Cronin could not have discovered, as the discrepan cies were Deiween tne warrant ana the ree- i ter, the former being out when he made up his statement, and redeemed since then. In some instances we found it necessary to re open accounts that had been closed to correct errors therein. Exhibit F will show the journal entrjea made by us, which were necessary to correct the errors in various ac counts. hen we commenced to check the post- ujEs on me ledger, we were told by the clerk "that we need pay ne attention to the school fund entries, as we had nothing to do with the school fund." He eave us as the reason that the chairman had no control over this lurid, and be only kept these accounts memoranda, givue them n special atten tion, as me vinous revenue othcers re. ported their collections on account of this fund on the same lists, and in the same man ner as all other collections, and the abstracts of the trustee s monthly settlements with the chairman made no distinction between the school fund taxes and the others, and more especially as tbe journal entries were alike for all taxes collected, tbe school fund en tries being interlaced with ethers, we could not usderUand the force of this reasoning ami were not satisfied with this explanation. We also noticed that these accounts were, Kept in me same leager with me others, bnt in the back part bv themselves, to Annul 1. 1SS1 (the date he opened anew set of books). ni wiucn nme, notwithstanding this office had nothing to do with them, lie seems to hive considered them of suffinent impor- tacce to open a separate se-t of books to keep mem. e tnereiore treated the school lund accounts with the same care that we did the others, which resulted in finding and cor- reeling four errors, which threw these ac counts out of balauce $100 12, which was me amount reported short, and a balance sheet of the same taken off Jnly 81, 1881, by the special clerk (appointed by the chair mau to write up the books). We give a cor rect balance sheet of the school-fund ledger, see exhibit G. We think it is due the chair man's clerk, Mr. Malone, to state that in the entire period of time covered by our exam ination, we only found four errors in his poting- and additions ou the eeneral books. We noticed while checking the warrant registers that the chairman drew his salary very irregularly; that whereas, every other officer and employe of the county received a warrant for his salary in full every month, uiose issuea to tne chairman bad no regu larity in d ite or amount. There beine no account opened with him on the ledger, we were at a loss to know how the condition of his account could be ascertained. This caused us to make a re-examination of the warrant registers from January 1, 1874, and list those issued to him on account of salary. On comparing the total amount of this list with the salarv allowed him by the Quarterly Court during tne same period (to November I, J sol.) we iountt a balance in bis favor ot Sli.lSo 25. We also found that, in accordance with the suggestion of the special grand jury, the clerk had, on August 1, 1881, among other accounts, opened one with tbe chairman, cnarging nim with the last few warrants Irawn since that time amounting to $475. tots was entirely useless, as it did not show the state ot tbe account, or make any record of what went before, for the seven and one- halt years that the chairmau had been in office. We have made the necessary entries, charging him with the warrants drawn, and crediting the salary as allowed. For par t culars see exhibit F., No. 18 and 19, journal entries. The committee learning that the county had several pieces of property which were rented to various parties, and that it was the chairman's duty to collect & Co. held a mortgage, or bill of sale, cover ing his entire stock. The store was then vacant till Februarv. 1. 1S79, when it was rented to L Algeo till January 1, 1SS0, at xsu per month, for tbe year 18S0 it was rented for $240, and for 1831 for $2u0. Our entries balance the accounts against Grayser ana ocany. e charge Algeo with the rent to January 1, 1882, but only credit him with all payments prior to October 31, jssi, leaving a balince due ol ?100 In consequence of not being furnished with the vouchers for the statement handed us, we found it necessarv to deviate some what from them in making our jgurcal en tries, we only mikmr such entries as we could verify without the vouchers. This affects Esquire Holeman's account onlv. as we charge him with all discrepancies. " For instance, in his statement is an item to his credit of $1670 47, for warrants redeemed bv him out of monev received for rents. We think it very probable that he is entitled to this credit but did not allow it. as the war rants were not turned over to us to examine. Esquire Holeman states that he received the warrant No. 13'.t(J, for 5250. himseli irom George L. Graysr, in payment of rent of cigarstore, as shown in the statement ot that account, that he canceled it and handed it to his clerk to make proper entries on the regis ter and nle awav. l his he failed to do. as the warrant is missing. We have made au entry on the warrant register of these facts, whith we think willenard against all contin gencies in the future. He also stated that the item of $250 cash received by him from D. F. Goodyear, April 1, 1X75. for rent of store, which we have charged to him at his request, in reality should not be so charged, as he did not get the benetit of the money, but that it was all used in payment for vari ous improvements about the courthouse. But as he had mislaid the bills and nieinor- unia of same he would assume it. For par ticulars of journal entries see exhibit F. In regard to the property for which we failed to get any statement, we Eire below all the information we could obtain from other sources, viz: We find from the trustees' set tlement books that Esquire Holeman has col lected and paid over rents on the property mentioned below: ay 6, 1876 Rent of store-room in Elliott block for April and Mav, collet-ted ot Nick Ilmilh s:oo July 17, ISTii Rent f room tio. 1 in Elliott block, collected of Mck Hoot!) 100 October SO. IsTii-Rent of store-room til Kliiott block, collected irom Arbut-tle t Tucker 2C0 May IS, 1S76 Rent col lifted boon Bub Church. agent mug; boiomuu iookc, in part pavinent execution issued by It. B. Miller, J. "p., tor rent of fourth-story old Chancery court house. Greenlaw building Aprils, 1K7G Rent collected from A. I. husel lor store-room, no. SJ ISeale street, to April 1, JS76 l.-al December 29, 1876 Rent collected fiom A.I. l-.nsel lor store-room Ao. S2 itcale street, for months of KoTetubcr and December, ls7i 90 . - . , . . .1 a zi nnaaefl noo I- 1. 1 . - .- . , 6 I lua p.edinainewasintavorof "Xerribtoi "v ""SS tuem therenu, naturally thought that some record """F a" luirigueiswuore- I 1 I ol t was qnite as willing to admit to suffrage the young Chinamen who last year received LL.D. at Yale College, or the learned and admirable gentlemen who died at Cambridge last week as California persecutors of the Chinese, whom Senator Morton has described as "'fierce and unscrupulous ruffians." Senator Farley, resuming, denied that the people of California had oppressed or mal treated the Chinese, but, without concluding his speech, yielded the floor for executive session. When the doors reopened the Sen ate adjourned. There was a good deal of confusion this corning owing to the members demanding m icwuiuuu 01 tne speaker. The contested election cass nf MnTVill rs. George, of Oregon, was dismissed. A letter from the director of the mint stated.. that from March 1878, to December 1881,' the average monthly cost ot silver niuimn purchased by the treasury was $2, 007,805, and the average amount of coinage $2,290,891. 6 A Matter (Hat Call, Mtronal, rr lave I u-L i. u. Brl f ir." , mmutee oi the tiKsiisa. 1 " "iw: J01MJ.J m ioe cnir,on the To the Editors of the Appeal: cousuiar ana aiptomatic appropriation bill, The people in the neighborhood iu which T.tfhT $AMfine $12' I reside are iu trouble, and I write this hop Ornate ? ' ,he ing to receive some ad vice from vou. or some r.. . , ... one of your intelligent corespondents. Some ...:.7 .rLow" l ?cn J S?e a brief expla- . unilUIl (11 lie viir niu npntriainna n t. k. . I I ., . .i I admiring tocitisensh nounce their foreign allegiance, and who were I An Overton county correspondent writes iui ii lucuurauterana inteingence,and were ,uo American: . "Beiore another crop attached to our government. He would ap- grows people in this upper country will ply the test with reference to character, not suffer unless they have help. Last year's the color of the skin of the applicant. He l'roP was very light, owinir to the rtrnnth 'our m worm iu per barrel ; corn, $1 25 to $150 per bushel; bacon, fifteen cents per pound, etc, through the whole list. The walnut lumber business is being carried on extensively iu this county." Chattanooga Tims; "There is no bessemer plant in Tennessee, none in any Southern fel.a,e- The Lookout Mountain House will b opened for the season April 1st A new iron furnace, turning out sixty to seventy tons of pig iron a dav, ib to be put up at Chattanooga; the plant has arrived. ; c- Murray, near this city, ha from fifty to seventy-live acres in sweet po- mcir yieiu averages iw bushels an acre." .Nashville American: "The state treasurer says that there is between $000,000 and $700 - 000 in the treasury The fight between rival coal-oil companies has reduced the price of oil to ten cenis per gallon The police have constituted themselves an asso ciation for the relief of the widows and or phans of deceased members.' There are now twenty-seven members in the association. these contributed $270 to the widow and orphans of the late Policeman Power Four hundred and fifty arrests were made by the police during February Charles Adams, charged with stealing letters from the mail containing $150, was arrested neir Knoxville on Sunday." time ago rome of the negroes in this commu nity were known to be guilty of numerous violations of law and good order. Four of them were indicted lor cambline. one for carrying a pistol, and one for an assault with a knife with intent to kill. The assault was made upon a white lady, and aha was compelld to fly to her neighbors for protec tion. The facts in these cases were well-known to the attorney-general and perhaps to the iudce of the Criminal Court. The result was the one who was indicted for carrying concealed weapons was found not euiltv. Not cniltv was entered upon the docket in the cases of the four indicted for eamblincr.- when thn evidence of their guilt was positive and eon. elusive, and could have been obtained With out delay. To-day I learn that ihe one in dicted for assault with murderous intent was discharged without trial or the witnesses for the prosecution being summoned. This is the neighborhood where Mr. Kincrose was as saulted and robbed, a robberv attempted upon another, and where Mr. W. B. Youn. a young gentleman ot high moral and social -standing, was knocked down, robbed and shot. Under these facts the neighborhood has obtained a bad rennia. tiou. In many respects this is the mr.st de sirable part of the city, but families will not move into it until this lawlessne?s is sup pressed. A few days asro a eentleman left it with no objection save the one above men tioned. The law against carryice concealed weapons was enacted to snnnress erii.iu on. I should be enforced rigidly against bud char acters, bat under existing circumstances these are the ones who escape. I have nn doubt but that the man who attempted the murder of Mr. Yr.im-. . ite-.io effort could be arrested. Bat what eood would that dc? Xow. Messrs. Editors, in my opinion tbcFe tzcubles will ultimate in the violation ot the law against carrying concealed weapons bv all of t Ue good citizens of the community, and tbe ar rest and speedy execution of highway rob bers without the beneht of clercv. E Pl.t R'BL'S VKUM. asserting that the committee in drafting the measure had endeavored, while not crippling .uc uifiuuiauu service, to sirepgmen the con sular service, by which would be widened the avenues of trade. Mr. Whitthoroo Tenn. in a speech com mended the foreign policy of the admiuis ration of President Garfield and the steps taken by Secretary Blaine to modify the ClaytomBalwer treaty. In the course of the discussion Mr. Orth 1 fnd spoke from the Democratic side of the chamber, and he was frequently interrupted by Messrs. Hewitt N. Y. and Stockslager and Hoiman lud.T, but the subject of the interruptions and the replies thereto were inaudible on the Republican side on account of the great confusion. Tb 9 colloquy between Messrs. Orth an,i Hoiman had reference to the loyalty of the Indiana Democrats during the war, but was cut short by Mr. Kasson Iowa, who claimed the floor, saying that since the war had been carried from Ireland to Indiana, it-was time the House should return to the consideration of the pending bill. Mr. Kasson spoke at some length. Tbe committee soon afterward rose with out action. The Senate amendments to the post route bill were concurred in, and the House adjourned. J GAMBLMG IX 6BAI. EW PCBLICATIOAS. Suit lavolvln ibe Qaeatlon of Liabil ity for Debt In Future Dealings. Detroit, Mich., March 2 suit invnter. i-s uuwtikia eI liability for a grain gambling debt was decid -d in the Circuit Court in this citv yesterday. Tbe facts showed that a note for $4000 had been given in settlement of margins in several wheat transactions, lnis note had been trans ferred to a bank and paid just before matur ing by plaintiff in this case, who was the father of one of the partners of the firm to whom the note was originally given. The Supreme Court of Michigan has decided that where a contract made between parties was based on a rise and fall of a given com modity, without any intension to deliver the article, and mutually so understood, then the law considers it a gambling contract, and will not aid parties to enforce it. Under the state of Ifacts presented the circuit judge charged that, being understood that the firm to whom the note was originally made payable transferred it to the bank for value, without notice before its maturity, the bank, then, became the buna fide uuiuera, auu receivea n I ree irom all taint. The judge further charged that if the jury believed that the plaintiff purchased this 1.1... nf -t,A k.nlr . 1. . I . - The SaU Lake Gatette saysof the polygamy for him, even though he knew that the'eon- Mr. Martin A. Connou-v. a merchant in Oil City, Pa., writes: "I inherited ill-health from m parents, who were both short-lived. My wile is a sickly little woman, and has su tiered coi.s-ider-ably. We have had ochildren. oof whom died m in fancy : the other 2. a bov t,I -i mranf iffa ..,e u girl of 7 years, have always been quite pmiv weak and nckly. Some time ago I read in a medi cal work that spoke oi iron as beine essential to life: that a want of Iron iu the blood waa the principal catiseot ill-health. Shortly afterward I saw an advertiserat nt of Hrnwn's irn Rit... i deicrmined to try it for myself nd family. The result has far ecMed lay greatest anticipation. Myself. Wife and children hare all irrown iT-i. .... end strong. Sores, aches and paius. headaches in ru to common tvery bottle is in my family, trouble us no moie. worm its weight in gold. A Brave Moroi a Woman McsiCAL JofRVAl.: Ludden & Bates; Savannah, Ga. We have received the last number of this elegant Southern periodical, and find it sparkling and charming as usual. Ihe Bibliographer: Stock, London; J. W. Bouton, New York. For those who love books as books, for antiquity, typography, illustrations, binding, etc., this magazine will prove a dUightful monthly visitor. It is on thick, pale, yellow paper and elegantly printed. Blackwood's Magazine, for February: Leonard Scott Publishing Company; New York. This number well sustains the fame of this old Scotch periodical. Among its contents are Helen Faucitt's delightful onakeepearean characters; continuation of 'The Fixed Period;" "Bishop Thirl wall's Letters;" "Penteik," a delicious west of England story, begins; "Komance in Busi ness;" "Electric Pro8re?s;" "Ireland's Fate. Britain's Warning." MossiEfR le Mikistre, from tbe French of Jules Ciaratic: Philadelphia; PetersonA Bros. This is a translation of one of those sprightly etchings from actual life that are just now exciting so much attention in France. The characters are real personages, and the introduction contains a key that tells the reader "who is who." That quick move ment, sharp outlining of personal traits, and conflict and coincidence of character and sit uation which is the great charm of French writers, give animation and interest to this work. IsryavATinsAi. Kevieiv; Sew York; In ternationa! Review Company. The March number of this handsomely printed magazine has a table of ''live questions'' for conients including "Ingersoll as a Keformer," ".K-i- tnetes or Philistine," " isit to Sir Wm. Herschel," "Sociology and tbe Land Ques tion," "South American Republics" "liir.r Th ames," "A Science Based on Assumptions UT7 l ' - ,i .... . .. 1 ' cuiuryo oiaiee, "Xiecent t'oetrv." As a specimen of "protection" fact and Iniric W 'D. Ktlley's article against tree trade is both curious and amusing. Dealrnetlye If nrrirane In Jackson C'vnaly, ark Little Rock. March 2. The Gazette' special from Pine Bluff sava that a rieso. lating hurricane swept over a portion of Jef- erson county on luesoay night, blowing aown tne nouse oi unarue Uutsche and lav leg to waste cabins, houses and fences on the plantation of Mr. J. B. Cores. A number of his tenement houses were blown down and an elderly lady was killed. A church hou-e and Masonic ball, adjoining Mr. Cores's plan tation, were blown down. Great damage was done to the fencing in that neighborhood. fciiiiuu kv'1 up in mat place: "in manv instances Mormons declined to sign the vile document, and politely refused to have any thing to do with the petitions. One lady when requested to sign gave the caller the following answer: 'I have lived in polygamy and I will not sign the nasty document or allow any child of mine to sign it. We ail loathe and despise it, and we don't propose to say over our signatures that we like it. It looks to me as if ihe hour of deliverance for Utah was at hand, and I am glad of it.' There were plenty more grown Mormons who see the hand-writing on the wall, and feel that the iniquitous reign of the priest hood in Utah is over. While the rxrition i goiog thousands ef mothers who compelled their children to sien becanse thev dar do anything else, will be on thir knees pray- "I "r a nappy ueiiverance irom polygamy and better days for Utah. sidrration was illegal. The jury neverthe less returned a verdict lor thedeferVlant. In answer to special questions submitted to them, the jury lound that the plaintiff in this case knew that the note was given for J an megai consideration when he took it, and that he took up and paid the note a few days u .- : til i i . . . J . iu. c iv ien uur, uu mev were not satished that he was the owner of the note. The i ease has been hotly contested, and has ex cited much interest among business men. A Kind Word of AdTice. If you feel yourself growinz weak, yonr health failing, the natural functions of tua body becoming impaired, t ike warning in time; your ystem needs iron, which, when combined with proper vegetable extracta, produces a tonic of rare medicinal effect, such a remedy is Brown a Iron Bitters Buy it of your aru -eist and do not be persuaded to take a substitute far this is the only remedy which giyej permanent strength. It con tains no alcohol, nor does it blarken the teeth. It receives the universal indorsement of clenrymea physicians, druggists, aud all who have used" it. D. Hibbch A Co-'s Old J 73. Sd Collec DiU K- Y,are best, J for 25c. DIvidlaa; tne Traffic X ... -v- r . e . . s.n iukk, jnirea i me joint execu tive committee ot the i. astern and Western railroads met again to-day and decided that a division of the traffic shall be made from the principal cities of the West, and that it shall not only include the terminal lines, but aiso me connections to tne trnnt lines; that the general freight agents of each read on which the traffic originates will be held strictly responsible for the maintenance of I rates, and that nobody else shall have power ' Whisky Xea la Council. CrscissATi, March 2. A meeting of the Western Distillers' Association has been held here, and it has been agreed to reduce the aggregate amount of bushels of masbed 5000 a day. Distillers who cannot make the pro rata reduction on account of having stock in pens, will pay five cents per bn-hel for all mashed above their allowance. The association expires May 1st, bat the execu tive committee is authorized to continue it one month longer. them should be kept, on the books of the county, and asked the chairman's clerk for information in regard to the subject sometime before the examination of the same, and were surprised to be told that there was no rent account on the ledger; but the chairman kept the records of said collec tions on an auxiliary book, and we would be furnbhed with a full and satisfactory state ment and explanation as soon as the chair man could attend to it, but thai we need not worry about it, as the examination would only take ten minutes. He also informed us that the chairman had nsed a part of these rents in payment of his salary, which was the reason for his not drawina- more war. rants for that purpose, atld would fallv ac- CTiuni ior me same in his explanation, V hen we came to the point in onr work where we intended to take up and dispose of this matter, we called upon Mr. Holeman for his statement. He promised to furnish it shortly, and we think he would have done so had he not been sick. WhiJe the chairman s explanation may fully show everything straight, yet we think this rent account snouia nave been sept on the ledger, as it is of as much impor tance as auy other revenue account. When we came to the examination of the work house lessees account, to our surprise we found that it would not agree with the les see reports, covering the period from July 1, 1875, to October 1, 1881, which we found oo hie. Only a lew oi them had been en. tered, we only finding entries that corre sponded with the hrst two (viz.. ro. 1. for twelve months ending July 1, 1876, and No. a, ior six months ending January i, 1877), and one other that did not correspond with any of the reports. We asked the clerk for an explanation, and he gave as his reason for omitting to enter the others, that the chairman having conducted some transactions between the lessees and the county that he was not perfectly conversant with, he concluded to make no further en tries to this account, but the chairman kept the account himself, and could explain it. This was entirely wrong. The county's oookb Annum enow its standing witb every one it nas ousiness WltD, and its ac counts should not be kept in any other way. Exhibit II shows tbe account as we found it, and exhibit F, Nos. 20 and 21, shows the journal entries necessary to correct it. . It will be seen that the three preceding accounts, which are omitted on the books, are necessarily subject to and affected by the chairman's explanation, and cannot be prop erly shown on the books without it. We thought they were of too much importance to pass them over without the chairman's explanation, if it was possible to get it, and therefore decided to leave them to the last moment, hoping that the chairman (who was confined to his bed by sickness) would be able to furni.-h it in season. But owing to Mr. Holeman's protracted illness, and des pairing of obtaining the promised explana tion, we proceeded to compile the most accu rate statement relative to these accounts we were able to arrive at from all the informa tion obtainable from any and every source. This gave us a great amount of unnecessary labor and trouble, and has caused much delay. We had finished this statement and were proceeding to close our report, when, on Monday, the zinn instant, we learneu mat r.squire noieman had come to town and would furnish us with the prom ised statements at once. But on account of his enfeebled condition be was not able to work at it steadily, and it was only at 2 p.m. on the 22J (bat we were handed the largest portion of it, viz.: The account of the work house lessees and the rent account of the United States Court and the, drug and cigar stores, ine remainder, that of the Elliott property and the piece on Second street not being ready, were promised us next mornincr. In anticipation of this, and to save time, two oi me committee worked till alter 11 o clock that night examining the part furnished and getting it into shape to enter on the books. We regret that the rest of this statement has not been furnished us, and we are compelled to close our report without it. The state ment furnished shows the following ac counts, viz.: Total amount collected and paid over ..t;iis We learn that this was not all of the col lections made on the Elliott block ami the Beale street property, but we were unable to get sufficient data to give tbe amount. We also learn that there is a piece of property on Second street, bi-tween Adams and Washing ton streets, rented to Mr. John Dunn. We do not believe the collections on this latter amount to much, but we cannot ascertain anything definite. ' We find that aftercharg- ingto Enquire Holeman's account all the amounts reported by him as collected for reuts, and on account of workhouse lease, prior to Ootober dl, 18S1, which were not turned over to the trustee, there is a balance to his credit, at that date, of $13:18 52. Adding to this ihe $1676 47 of warrants he says be redeemed out of the money collected for rents, and for which he claims a credit, the balance would be 3014 yj. Vie do not mink it at ail probable that the amounts collected and not turned ever to the trustee on the rest of the propeity will reach the first amount, but we recommend that the present chairman give this matter particular attention, and nave it adjusted at the earliest moment. We balanced the books up to snd including Ootober 31, 1881. For balance sheet see exhibit L. recommendation?. J P.. Green, attorney-general, Bartlett Circuit U1UIL Otcen.'l. We find that the clerk keeps judgment account, snd when a party obtains a juumeDt asamst the county, be is credited with it in this account. We do not think this exactly prope', snd ihat it would be better to open an account directly with the party himself, tbe sme as any other indebtedness. We do nit consider it worth while to make any change at present, as we are confident that the juJgments still unsettled will soon be paid, and that it is hardly probable there will be any mere soon. Should there be, however, we etigeat that this change be male. Eighth. We also find that the clerk has npr-nd accr unLs with all the magis trates f the county. We are of the opinion that this is unnecessary, as these ac counts consi.--t simply of a charge of fines. etc., collected by them during the current month, and are credited with the amount of same paid the trustee, as per his receipt. As it seems 10 ue an object to have a record of these collections monthly, this result could be as easily arrived at by keeping a small auxiliary book, to be called "Magistrates' Register" (or any other name chosen), in which each one should have a separate page, where the amount of bis monthly collections would be entered, and when paid to trustee, to be so noted opposite the name. This would not onlv prevent a multiplicity of un important accounts on the ledger, hut would also save numerous journal entries. The only entries then necessarv would be once month, to charge fie trustee and credit revenue account with the total amount collected bv all of them. Xinth The above recommendation will also apply to the account opened with the county ranger, which is of like character and can be treated in like manner. Tenth We recommend that a trial bal ance be taken cfT moulhly or quarterly (as may tie thongut tie.-t), and entered in a regu lar trial-balance book. In making our suggestions as to the books and tbe system of keeping them, we nave endeavored to make them com form as nearly as it was practicable to those of. a business house, and we believe if they are followed the work of the office will be easy and no further trouble experienced. To take care ol the Ik ,ks and papers properly, it will be netes-nry to provide a belter and more secure place to keep them in. The books in daily use are too numerous to be kept in a safe, and sre too valuable to be kept out upon the derks unprotected from fire. We therefore recommend that a vault be con structed and fiited up to keep them iij. If it is impracticable to build one convenient to the rooMis now used as the chairman's office, it would be Letter to move tlieoffice rather than go wuhctit the v.uili. lu tact, we think it the chang; can lie made without disarranging the other otfices too much, it should be moved to the first floor, as we understand the chairman has t) transact a large propor tion of his business with tbe trustee and County Court clerk. W e believe it is not only custoinarv, but necessary for the chair man to have a clerk to keep the books and attend io tee other duties ot theonice. cjucn being the case we cannot see the justice of making him pay tbe clerk out of his own salary. We therefore suggest that be be al lowed a sufficient sum in addition for this purpose. As all the warrants redeemed prior to October 31, 1881, except those noted as missing, have been examined, checked and reported upon by us, we do not see any ad vantage in keeping them longer, therefore we suggest that they be burned. In conclusion, we feel that it is our doty tn say, that during the whole examination Esquire Holeman has ever shown willing.iess to iurnisn us with all in formation, and seem d desirous that the examination shou d be thorough and complete. e here lender him our thanks for many courtesies extended to us. We also thank E-quires Smith anl Moffet for courtesies. All of which is respectfully submitted. EDWARD BOURSE, rhairman. C A S. RIDHtKDSO.V, JOHN J. IifKIV, I A i INK'S. B.4KIG POWDER. POVJDER Absolutely Pure. This powder never Tarien. A marrelof parity, Klrengtb and w holesomeDesfl. More economical than tbe ordlnarr kinds, and cannot be sold in competition wita the multitude rf low-test, short weight, alum or phosphate powders. Sola onlv in ran. HOY At. R KINO POWDFR CO.. Sw York. ;GiKt;Rii. Civil and Mining Engineering In the l? .!' rally r Tlrsjrf Pull coorwe In theme departments bj a 6taiT of six Protestor flatniAfi at-" W- to P O T t vesr t w nt Vlrrl"! IXDEltrtKKKO. J. FLA 11 LIMY & CO. f tJ-iTi.!Jt? M-fS - UNDERTAKERS! 817 and 31S SEC0XD, aHEPFrs. TVJ.l. AS-"OKl MEVT OF at ST A LIC CA8K au3 CAa&a alwmy on band; it Kobe nit Tnu:ra.i--v. nsx.OrrteTs t-v te lcvTspb will receive oar prompt twauon. All Etols. nipwvl O. II. I H7X THOMS, UOEKTAKEB, 217 SECOND TT" JtKPV OD nnlid rv ST., COR. ADAMS. a full etocv nf eAns, Bilti. L 5?0 ISeward. WI will nay the above reward for any case at Jver Comriiemt. riyspet-ja., Sirs, He-adache, lndi- Llver tomnie estie-n. eisnstipatini orCoallvenet we cannot cote with 'e- Vegetable Liver Pills, when the r irec tions are strictly complied with. They are surely. Vegetable, and never lail to (rive sstuiactlon. 8ufrar-coted. Large boxa. containing 38 pi la, 16 oenta. For sale by all drtuorula. Beware of coun terfeits and imitxiiof. The jrenuine manufac tured onlv bv JOHN C. WEST A CO., "The Hill Makers." ial and lsS W. Madison street, Chicago. Free trial pai-katrs sent hy mail, prepaid on re oeipt nl a iVnt suemr Vor aale bv A. ItetiEart. 91 . W.ln ..hw llAMftht. M. H. COOUER 8 CO. K15UFACTUEEKS OF Doors, Sash, Blinds L Moldings ALL KINDS OF DOOR AND WINDOW-FRAMES, Brack eta and Scroll-work, Rough and Dreswd Lomber, Shingles, La Its, etr, 161 to 179 Washington St., Memphis, Temi. Wot1t -.of tmrm emrrr V.WI ft, th Malhniw . n- Irrtyw, rn? KUBKKT HOI'aSEUi. IIOSA. Jt iimte, Nt. lanla. Ha, HOTZE, HOUSSEL & CO. GENERAL SADDLERY & HARNESS, STos. 301-303 Jlnln St., Memphis. THE UNDERSIGNED HAVINn BOUGHT Ol'T TH! STOCK OF FEROrSOV A CO HA.VB formed a copartnership for the Oenai naaulaeture and he at ai1 liar. a.etc. KoHKKT HOt.'fSKLS. HOM4SW HOIZK. Use Lawrence & Martin's T "1 FO'COUCHS, COLDS, SORE THROAT. BRONCHITIS, ASTHMA, PNEJJ vinaumrnws, uiseaset OI IRKOAT, CHEST AND LUNGS. nas aiwavs neen ono or the most Important weapons wielded by the MKDICAL FACri.TY BALSAM OF TOLU CONSUMPTION in its incinipnt ni mivnnee.l 1IIIE.41. John Clark, Jr. &Co's THE WORK HOLS E LESSEES. The statement of tbia account waa to Jan uary 1. lsi, the cloeine pavment beina made Mav 17, 1881 (the lease require! settle menia to tie mane on J.mnarj 1st of each year). We alo charged tbe account with the amount of the three report to October 1, 1881, amounting to $409 15. which are not due tiii January 1, 18tZ. KENT Aoconrr united states xuet- ROOMS. were rented to These rooms were rented to the United States from July 1, 1875, to July 1, 1878, for .uw per annum, ac in is latter date tne rent waa reduced to $1800 per annum, at which it now remains. The statement of this account was made to January 1. 1852. In our entries we charged the rent to th's date, but we orxj credited the acconnt to October 1, lisl, leaving the laat quarter's rent aa due, $450. C. F. COODYXAK'a. IttS 8T0BE. The statement of this account was alas tn January 1, 18a2. The rent commenced Jan- nary 1, J5.S; amount charged for three months, $250. On April 1, 1375, the rent was reduced to $300 per annum, at which it now stands. We charged the r-nt to Jan uary J, lb$2. Oar entries crediting the ac- It being a part of our duty to recommend changes in the books, and the system of keep ing them, it in our judgment we deemed it necessary or beneficial, we therefore Biiggest me iouowiog cuange, viz: EirU. After carefully considering the purpose for which the warrant registers are intended, we think the forms of those now in u.e in the chairman's office could be changed to advantage, and we reapedully submit exhibit J as tbe new form for jury warraiits. ant! ex hibit K as the new form for Quarterly Court warrants, l ne lorm suggested hy us would make the said books a part of the journal, as well as regUlcrs of warrants, snd wo-ild render a larger cumber of entries in the regular journal, required by the present lorms, unnecessary, mis oi itnelt would simplify the work, thereby rendering mis takes less liable, iu addition to the above advantages it would not require as large DooitB as tnose now in use (tne one ior jury warrants would pave just one-half), and would conseouently coct less monev. In our exhibit J, for jury warrant registers, we have inserted the name of "Criminal Court;" the registers for the other courts thould be the same, with the exception of the name of the court. Second. e notice that the dale of issu ance, as well as the date ot receipt. aDoears on the stub of Quarterly Court warrants, but is ouintf-u on tne siuu oi jury warrant?; also, tnat ine name oi tne person, or D;raon?. in whose favor the warrant is made, doe? not appear on eitner until they sil'u the same as a receipt, and that they frenuentlv sign the wrong stub, having nothing to guide them. We therefore recommend that the date of issuance, date of receipt an.l name of payee be given on oMwarraut e-iu'.n. intra. We were surprised to had on the ledger an account opened with Shelhy county, as the books themselves are Shelby county's account; it is tnereiore unnecessary ana complicating to nave another. VVt found that the clerk used it as a eeneral rev enue, expense, interest, and profit and loss ac count (which should appear on the books as separate accounts); also to clow all others. in tact, it was a very Handy and convenient account; it covered so manv, and, like an omnibu', always had room for more. We therefore recommend that it be closed bv profit and loss, and that separate accounts be opened Ior revenue, expens?, interest, etc. Of course, revenue wnuld be the general ac count. Fourth. The special grand jury who ex amined the books, etc., of the various county omcers last summer, in their report to yonr honor dated September 20, 1S81 Bay: "The system of bock keeping proper (covering all their nziaucial opera tions), which we find practical in tnoa'k of the offices, is of a inoitt unsatisfactory end dis jointed character, etc. litis manner of keen ing accounts is totally inadequate to the re quirements ot this countv. and furnishes no comprehensive and intelligent method cf tracing the public revenues through all their cnanneis. neiouna stout me same sys tem practiced in this office, but recently the cleric has uiaue an eliurt to orrect same, and in doing so has opened numerous accounts. We do not think he canght the idea the special grand jury tuggest-.-d, as mcs'. of the new accounts opened are entirely unneces sary, and only s?rve to encumber the books. Among outers ne nas ope-nel a salarv ac count with every ofheer and employe of the county. This wc think unnectssary, as their salaries are paia in mil at tne en.l ot every month, and all salaries should be charged to expense account. Of cr.urse, in case the sal ary of any officer waa not paid in full at the regular time, or he drew it . irregularly, as was the ca-e with the late chairman, an account should be opened with bim. Of tbe new accounts opened, some of them are proper and should be kept eeparatfly, as jail expense, poor khouseexpnse, pesthouse ex pense and expense proper, but weoHectto the manner in which they are kept, as the ciera nuances tnem every month with cross entry, which makes them valueless. jruin. in an.ntion to the account sug gested above, we recommend that the follow ing be opened, viz : Criminal Court. Circuit louri, Bartlett Circuit Court, Chancery Court. Probate Court, County Cjurt, Work- nouse account, rent account, building and improvement account. Sixth. We suggest that, in addition to the salary account-, the following be di.con tinned, believing them unnecessary. We give opposite each the proper account which we think covers the same, viz: Poorhouse building account, building and improve ment; bridge account building and improve ment; Criminal CVurt co-rts. Criminaf Court; Criminal Court jurv warrants, Criminal Court; G. P. if. Turner, attorney general, Criminal C'oort ; A. V aughan. clerk fees. Criminal Court: P. E. Athy, sheriff, Criminal, or other court; inquests account, expense account; p-vi mr- tem examination, expense account; boryicg paupers, expense account; courthouse ex penee, expense account; Circait Oomt jury warrants, Circuit Court; Bartiett Cort jury warrants. Bartlett -Circuit Court: Bartlett Court cost. Bartlett Circuit Court; T. B. Crenshaw, clerk fees, Kartlett Circuit Court; , Ss, BEST r- Six-Cord aeamitthepncroachmeiiuof COI'OHS roi.ns. LUAVr-UITI i U'l 111! 1 Of. 111. T-U . . . -T- nrt Pi'SiAa k i'.nt.its incipiejpt and advanced atat-ps.anil all diseases oi the THKOAT.OHEST , . , ... ,, - v . "c"iwn st, auvamaKeou.Hiy comnniinufu as in tne loi.t1. itiita ana aooUiing Balsamic properties aflord a diffusive stimulant and tonic to build up Ilia sjstem alter tne cough baa been relieved. Quart size bottles, l'rice $1.00. C VII T I O tVf T .P n,ot deceived by dealers who try to palm off Rock and Rya SfZ,firf in place of our TOtU. KiKK A Nil HYE. which is the ON1.Y MfcLHCAi ed article! the eenuine has a Private Die Pmprn-iiu-y stamp on each bottle, which permits it to be sold by liraaauta, Oroeera and lWlera Everywhere, - WITHOUT SPECIAL TAX OR LICENSE. The TOLU, ROCK AND RYE CO., Proprietors, 41 River St., Chicago, 111. Sold at TTholpsale In Memphis by S. M4XSFIELD & CO., at Manufacturer!. Prices. ESTABLISHED 1S49. SPECHT& WALTER WBOIjES A TiTI ' CONFECTIONERS 87 AXD CAXDT MAXrFACTFREItS, Mac! lwon Hfrewt. TVToynr'lal. ttKY IBM K. r. TATS Lat of Bewnett'a Jndlac, HIM Late, FOR TATE SIMPWIK.TaTK of Hennett'a LanSlaa, Mla BROS. THOMAS RTJSSEIX & CO. SOLE AGENTS. Machine or Hand Use COt; "3.030. JG-tQUTgg And Commission Merchants, Nos. 304 and 366 Front St., Memphis, Tenn. T.TIwral ItsiTRnoa Wffmi oil C'-nfclariiiwiiM nf I'ottan. FRESH IMPORTATION o JUST RECEIVED. RHINE WINES from Bmgen-oii-tiie-RIiine, (Flrat Impcrtatlaa from Biases ewer received al Hrrapbia.) CANTliELL & COCHRANE'S GINGER ALE BURKE'S BASS ALE AND GUINNE'S'S STOUT. WE ARE SOLE AE3fTM HERE FOB PRIZE ?IEI)ALN GRANTED AT London, Paris. New TorU, Vienna, I'liilatieipuia, Cincinnati, and Charleston, S. C. FOB MALE BY B. Iiwennteln & Broa. Menken Brothera, Win. Frank k Co. Betarb A Brash. Kahn & Freiiierg, OUeurtelmer A Schwarta Leubrie Broiner.. I. lolrtmitri-A Brother. 'BEST IH THE WORLD? Pa 1-tiA . : - a - '1 IUUIIVIU1iL1U.I UllUllllf e surt to caJi fr the "A iz t Our ' A ts .rroivcr llian C or 1 of cheap S'lk. Every spool measures roc yards,, 'list as marked. Cheap auks measure only 40-eo 10 to yams 1 1 T.f you want a splendid Button-Hole Twist use oar, Vatent puilt Twist. . 1 )-..' W'-1 If The BRAIN'ERD & ARMSTRONG SIUC is being used and recommended by the Dressmakers, and C lonsiacr tneaa me iest ju-iges 11 ine wor-.c.j FOR SALS BV "Vm. FranV & Co., Mempnis, '-risct &. Wilson, Memphis,' W HOI.IiS A LS OTTLT. Lennon & iaie, Memphis. W A pamphlet, giving Rules and Design; r Knitnrjs SHlc Stocking. Mittens. Money Purses. Haoics" Cans and Boots Laces, etc.. will be preventec to any lady buying or Silk or Twist at tbe mbOW HUNYAD1 JANOS NATURAL MINERAL. WATER. wwmww CHAMPAGNE. A LaO. IKAUL.IXE. JAMESJPVLCS pomr.iERY "SEC" IMPORTATION IN 1881, CASES. PEarliME i Champagne Apollinaris, QUEEN OF TABLE WATERS! ALSO, E.&J. BURKE'S OWSC-BREWIXO Lrght-Sparkling INDIA PALE ALE! B.J.SEUES So CO. a. . u ramat, maideai. TUB H. A. lAUa, ttrerrtmrj. The BEST COMPOUND EVER INVENTED FOR WASHING CLOTHING. mi every tbln rite. In Hard or Soft Va I -r, without danger to &brlc or iM" area Labor. Time, and Soap, aauts- Intjly, uul ia of great value to hooarkoepeia. Sul-i by all Grrx-rs but see that rile Coaalm felt are not urged cr-on you. PEARLISE 29 ica omy gate article, and alvaya toe name of JAMES PVIE, -New York. KILLIAMO T.4BI.KN. THE MONARCH HAVING been arpoinied Aernt for the Keasra. J. M. BruiifcWltk A Raike Co.. th. r.,f. crated manufactruera of Billiard Tabiea and 8ar plie. I am prepared to offer Inducements to parties requiring ausrining tn tnis litie. bijJMsr uuui. i Hi RErTK. YOLK no.uuKi.n. Oa receipt cf tfti srt wi;i forward to anr aairca :e cl &t trttrtmnm I'lrarellM. earn bfy.utif'.iliT i.-wortUsd wjta tooDjram or Hum. miEii!!-:uiel frnai Vanity Fair tooanco. Aim, a tma.l s!z, aitb or withom rarui piece, exprealf fi.r iail.es. i';eae ue careful (a airing chipping dlrer'.Kc. A .id ran L. LT. CERj.-fc A CO., 2ifi aad I'lS Weti Set-en in Su, Cincinnati, O. LiffflwFuiiTiiMaiDfift Hons FronU Building Work, Railroad Work, Staitb't Work. Eigiats, Saw-lUin, . 8tm-Pnmp8, Brass Uood. Pipe A- Fittlnea '" ISO o 174 if- - " . f ' a-: - a---4 Ootton-Prrgs, Cotton-Glnn, 6'in-fi earing, PLA!friTI05 W0KK, -r;--r - . j- .. - - ; . . w - - -truii. Si-.-iBw-. "- -" tbe line. .damn Btrcot, - HVtomulilo, X'exxaa.. m-Hcnn ior ('(Ttinci F-M JAIU TOI6I. v. a. wu jtc J.W.Caldwe f a Wm t'AlaJf f rBT70CF88OBa TO F. M. WHIT A CO.! WHOLESALE 6R0CEP.S, Cotton Factors sad Commission Ulerciiams Beniored to 324 Front otreet, ieiuphls, Teuu.