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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.
Diily one year $10 00
Weekly 1 00
All eommunient:tnis should be aihlrcoscd to
GALL A WA Y & KEA T1XG,
I'M 01 Y, J
: MlUCH 8, 1882
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.
The Senate Still Enraged in the Consid
eration of the Chinese Measure,
House Occupies the Greater Iirt of the
Day with the Consular Appro
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
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
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
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
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
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
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
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
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
ay 6, 1876 Rent of store-room in Elliott
block for April and Mav, collet-ted ot Nick
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,
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
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
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
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
.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
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
Tbe committee soon afterward rose with
out action. The Senate amendments to the
post route bill were concurred in, and the
J GAMBLMG IX 6BAI.
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
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
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
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.
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
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
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
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.
J P.. Green, attorney-general, Bartlett Circuit
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
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
EDWARD BOURSE, rhairman.
C A S. RIDHtKDSO.V,
JOHN J. IifKIV,
I A i INK'S.
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.
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"!
J. FLA 11 LIMY & CO.
f tJ-iTi.!Jt? M-fS -
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
TT" JtKPV OD nnlid
ST., COR. ADAMS.
a full etocv nf eAns, Bilti. L
WI will nay the above reward for any case at
Jver Comriiemt. riyspet-ja., Sirs, He-adache, lndi-
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.
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?
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.
Use Lawrence & Martin's T
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
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-
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
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
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
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
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; ,
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.
WBOIjES A TiTI '
AXD CAXDT MAXrFACTFREItS,
Mac! lwon Hfrewt. TVToynr'lal.
K. r. TATS
Lat of Bewnett'a Jndlac, HIM
of Hennett'a LanSlaa, Mla
THOMAS RTJSSEIX & CO.
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.
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
New TorU, Vienna,
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?
. : - a - '1
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
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
IMPORTATION IN 1881,
B.J.SEUES So CO.
a. . u ramat, maideai.
H. A. lAUa, ttrerrtmrj.
The BEST COMPOUND
EVER INVENTED FOR
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.
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.
i Hi RErTK.
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.
Pipe A- Fittlnea '"
ISO o 174
- " .
' a-: - a---4
-r;--r - . j- .. - - ; . . w -
- -truii. Si-.-iBw-. "- -" tbe line.
.damn Btrcot, - HVtomulilo, X'exxaa..
m-Hcnn ior ('(Ttinci F-M
v. a. wu jtc
f a Wm t'AlaJf f
rBT70CF88OBa TO F. M. WHIT A CO.!
Cotton Factors sad Commission Ulerciiams
Beniored to 324 Front otreet, ieiuphls, Teuu.