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Weekly national intelligencer. (Washington [D.C.]) 1841-1869, June 11, 1863, Image 4

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Telegraphic announcements heretofore published have
already informed our reader* of the prevalence of con
siderable excitement at Chicago, Illinois, >" consequence
of an attempt by the military authorities to suppress tbe
u-^wspaper of that city calied " The Time*.' The follow*
in< is a copy of the order of Oen. Burnsid? under which
tbe attempt was made :
Headqiaktkks Department ok the Ohio,
Cincinnati, June 1, 1863.
Gknkkal Omukks No. 84
I. Th? tendency of the articles aud opinions habitually
published iu the newspaper known as The New York
World being to cast reproach upou the Government, aud
to weaken its etlorts to suppress the rebellion, by creating
distrust in its war policy, its circulation in time of war is
calculated to exert a pernicious aud treasonable influence,
and is. therefore, prohibited in this department
:i. Postmasters, news agents, and all others will gnrern
themselves by this order, as any person dr-tected in for
warding, selling, or iu any way circulating tbe paper re
ferred to will be promptly arrested aud held for trial.
3. On account of the repeated expression of disloyal and
incendiary aentiments, the publishing of tbe newspaper
known as The Chicago Times is hereby suppressed.
4. Brig. Oen. Jacob Ammen, commanding the district of
Illinois, is charged with tbe execution of the third para
graph of this order.
By command of Major Oen. A. E. Bi knsike:
Lew in Richmond, Lieut. Col. and A A. Oen.
Gen. Ammen having directed Capt. Putnam, command
ing at Camp Douglas, Chicago, to carry the foregoing
order into effect, the latter warned the publisher* ol the
Times in the night of the '2d instant against issuing their
paper the next mornintr, under peuahy ol the seizure of
their establishment by the military. The publishers there
upon applied to Judg* Drummond, of the United States
Circuit Cwurt, for a writ enjoining Capt. Putnam .from
any interference with their business or property ; and after
midnight a writ was issued by Judge Drummond directing
the Captain to take no further steps to execute the order
until the application for a permanent writ could be heard
that day iu opeu court. A tile of soldiers nevertheless took
posaeasioU of the establishment, and after remaiuing for
some time left, but before leaving they agaiu warned the
owDers against issuing their paper.
Iu the mean time the proeedings of the military authori
ties had reached Springfield, the capital of Illinois, where
the State Legislature had convened in special session on
the 2d instant, pursuant to an order adopted at the close I
of its last regular session. On the 3d instant the following
preamble and resolutions were introduced in the House of
Representatives, and, after an exciting debate, were pass
ed, yeas 47, nays 13. They subsequently passed the 8enale
by a strong affirmative vote:
Whereas information has reached this body that an or
der has been issued by Gen. Buruside for the suppression
of the Chicago Times; and whereas such order is indi
rect violation of the Constitution of the United States and
of this State, and destructive to those God-given princi
ples-whose existence and recognition for centuries before
a written Constitution was made have made them as much
a part of our rights as the life w hich sustains us?
Be U resulted by the House of Heyreaentatives, (the Sen
att com urr\n? therein.) That we deuounce the order which
threateus an art so revolutionary and despotic as contrary
to liberty, destructive of good government, and subversive of
constitutional and natural rights, and that, if carried into
effect, we consider it cquivaleut to j the overthrow of our
form of government and the establishment of a military
despotism iu its stead
hesolred, That, in view of the monstrous consequences
which must .inevitably ft >w from such action, if justified
by the General Government, we respectfully, yet firmly,
r< quest the withdrawal of the order in question, and the
disavowal thereof by those in power, as the only course
which can be pursued to re-assure our people that consti
tutional treedom, >o dear to their hearts, has not ceased to
be. The attention of the Governur is called to this in
fringement of popular rights and the invasion of the sove
reignty of the State of Illinois.
The office of the Times, at Chicago, was the centre of
attraction during the whole of Wednesday, the 3d, and at
night a large concourse of people gathered there, in ac
cordance with a call which had been issued in the fore
noon. This meeting, however, as it blocked up the street,
soon adjourned to Court-House Square, where the people
were addressed by gentlemen of both parties. The speeches
counselled the observance of the laws, but denounced the
above order of Gen. Buruside as arbitrary and despotic.
During the afternoon the militia were ordered underarms,
but up to a late hour at night nothing had occurred requir
ing their interposition
Since preparing the foregoing particulars, as communi
cated by telegraph, we have received the Chicago papers,
from wbi<*b we extract all the proceedings io the caae
which will be likely to interest onr readers,
Chicago, (Illinois,) Junk 4, 1*03.
The Times having issued a paper this morning, the mili
tary took possession of the office and remained until even
ing, when a telegram was received by the proprietors from
Gen. Buruside saying that, ns his order suppressing their
circulation had been revoked by the President, they were
at liberty to continue its publication.
LEXiNorow, (Kv ; JiNE 4, 1863.
To the Editor of the. New York World :
' Having been directed by the President of the United
Statea to revoke that part of my order suppressing the
Chicago Times, I have revoked the entire order, and your
paper will be allowed its circulation in this department.
A. E. Bl'RHSIDE, Major General
From the Chicago Pott of June 4th.
In our edition i f yesterday morning we briefly announced
order No. HA of Gen. Burnaide for the suppression ot the
publication of the Time* newspaper of this city. At 11
o'clock A M. on Tuesday the publisher* of that journal
received the following notification :
By Tei.e*.raph prom Headwiaktkrs,
Cincinnati, June 2, I8fi3.
t.dVor of the Chicago Timet:
You are hereby notified that I have issued an order "top
pine the publication of your paper, which order will be
published in the uiorning papers of this city to-day, (Tues
day morning ) You will please govern yourself accord
ingly A. E. Bvrrhioe, Major General.
This was followed at seven o'clock by the following no
tice served up<*n the publishers by a military officer from
Camp Douglas:
Bv TsLCHRArii from Springfield,
Chicago, June 2, 18B3.
To Capt. Jumrg if Putnam, Camp liouglat :
You will enforce tbe following order ot Major General
Bunm.de :
" Cincinnati, June 2, lHt*J
" Oen A mm in 1 have issued an order sir.iprew inn the
CUicivo Tim*#. You will nee that no more publications of it
a?e made, and, if neceaaarv. yon will ta"te military poasea
?loft of the offlc?. A K BrRasinK, Major General.'
J Ammkn. Brigadier General.
It seems that no attention was given these orders, and
the work of preparing the paper for publication proceeded
aa usual. At a later hour the officer from Camp Douglas
took possession of the office, and notified the publishers
that the paper must not issue. This was speedily noised
abroad and the utmost excitement on the part of the
frieuds of that journal was manifested. Loud denuncia
tions and fierce threats were indulged in, and it was openly
declared by outside parties that the paper should issue.
Meanwhile, the publishers proceeded to appeal from
the military to the civil law, and at II o'clock at night,
upon an application properly made, the following informal
and temporary notice was issued by the Hon. Tiiomah
Dri'MMOUd, of the United Htates Circuit Court, and was
served upon the officer in charge :
// S. Circuit Court, Northern Lftilrtcl of I/lmoi* ?Wilhvr
/?' Storey and Annnm? Wordm ri. (len A. E. Burnudr,
(ten Am men, and Jo-men S. Putnam.
WhereHS hii application has been made to nis by bill on the
?ijntv side of tbi* oonit to restrain and enjoin the above
named defendant* from carrying into effect au order of Maj.
Geti. A. K Hnrneila dated June 186.'!, purporting to be
made i y him as an officer acting under the authority of the
United State f .r the suppreiwioj of the publicatun of a
newsraper called the Chi? , Times, and whereaa the ap
Cliaatiou has Wo mads ai so l*t?s an hour that it cannot be
eard befutft 'o morrow now, Dm above named defendauU,
and particularly the ? id CJen Ammen and .las 8 I'utnam,
are hereby di ected and enjoined to xks no ?t?pso measures
t < mrry into effect (be i-aid order of Mai. Gen. Bumside abote
referred to until the appiio itioa can Ixi teaid in opnn court
to-A now and tbey are hereby enjoine) not to aaacn'a the
same Thomas IJkUmmoi?i>, U. H Judge
Ch icago, Jcxk 2,
j Upon the aervioe of thla writ the publisher* iuformed
the oflioerof their purpose to iasue a paper iu the worn
ing, whereupon iLie litter proceeded to < auip Douglas
witli the avowed purpoae to biuiji a tuflicieut military
force to curry out the orders of bis superior officer.
/About half-pad VI the troop* from (Jump Douglas arrived
in front of the buildiug id which the paper wan priritod.
They fouud the doom locked, but obtaiued au eutrauc#, it
| ii said, by breaking iu the door*. 1 hey took possession
{ of the press, " confiscated" all copies of the paper which
: had not beeu sent out of the establishment, and placed a
guard iu the mailing room, 'l'hua matter* stood in the
Early yesterday morning the eveut* of the preceding
night became known, and several hundred person* collected
about the office, and so blocked up that portion of llaudoluh
street that a force of policemen had to be *ent to clear the
sidewalk. Many pernons in the crowd were intensely
excited and talked rapidly, other* were led thither by
curiosity uud did not talk at all, or at least not much. A*
the talking progressed, however, the excitement iucrea*ed,
and was soon funned into a blaze by th? following handbill,
which was posted iu the front wiudow* of the office aud
distributed through the crowd:
All the good loyal citizen* of Chicago, who ure in favor of
free speech aud the freedom of the preiw, hm vuarautied to u*
by the Coustitutiou we love and uphold, are invited to assem
ble, in moss meeting, in front of tlie Chicago Time* office, ou
Wednerday evening, June 3d. 8 o'clock, to take couusel to
gether in regard to the recent iul.iuiou* order of Qen. Burn
side suppressing papers always democratic, and cousetjaeutlj
always loyal. Per order of the Committee.
Tbi* anouymous production had the effect of largely iu
creasing the crowd and adding immensely to the excite
ment, which at any time was rife for outburst in violence,
had any particular object of attack presented itself.
The soldier* remained on guard until about 8 (t'clock,
when they were withdrawn, or at least disappeared from J
public view.
Upon the opening of the Federal Court at lu o'clock
James t. Joy and Wirt Dexter, Eaqs., attorneys for the
publishers, appeared.
r^k' J"Y eaid:_In thli <???? relative to the suppression
ol toe Chicago Times newspaper, I wish to say that we
have not been able to tind the officers, Capt. Putnam and
uen. Am men, upon whom to serve the notice in the case.
So soon as the notice is served upon them, we will come
before the court and ask for au injunction.
Hon. S A. Goodwin, u. S. District Attorney, said:
rrom what passed last night I am induced to say that I do
not appear lor the military authnritiei. However, a Bug-1
gestiou has been made to me that if the parties cannot be
found, in a question of mo grave a nature as this, whether
it would not be well if this motion is to be brought up that
you should deem it Wist* to have your associate on the
bench. \\ bather it may be considered uecessary or not I
do not know. Perhaps the gentlemen ou the other side
would be plea?ed to have the case heard before the whole
Mr. Jov We have no objection. Indeed we shall be
pleased to have all the members present. It is a matter
of immense moment to the circulation of n newspaper. I
am one who approves of its course?very far from it
yet the question invohvd in this cuss is whether a military
officer may or may not stop free speech and discussion upon
y question. I bat question 14 one of luimeuse moment
and 1; your associate can sit we .hall be pleased with the'
arrangement. 1 he exigencies of the case, however, are so
important that the case should be heard at once. If per
sonal rights can be protected by the court it should be
done; but I hope nothing will be done to bring about vio
lence. Any course will be acceptable to us.
DfRl'*'MOND 1 saw an order in the newepapers
yesterday for the suppression of the Times newspMper I
did not know if it was correct. I was not until late that
f enn.g informed that the military authorities had taken
upon themselves to carry the order into effect A' the
same time I was informed that an application would be
made to arrest the action of Gen. Buriiside. It was about
0 clock last evening that the application was presented
to me, which alleged that the proprietors of this newspa
per were ordered to suppress its publication, Ac , and the
interposition of the court was asked to arrest it. The con
sequences of the act of Gen. Burtiside were vast, inasmuch
?k ujtren'',t" ,,f ?ll?the proprietors and the
public, the lights of property-and I thought it the duty
of the court, without determining auy question of right to
the military authorities, to take into consideration that there
of lo Dluch m"re importance involved in
this bill that it was tbeduiy of the court to hear argument
upon it, and that this order should issue I thought it was
nothing more than fair and just to all parties?plaintiffs as
welt as those representing the Government. The court
did not intend in issuing the order that it should s'and as
an injunction. It was not an injunction. The order wa?
? la,t veiling by the judge at chambers. The act of
Congress and the rule of court require that, before auy
special injunction shall issue, notice shall be given, and it
was for that reasou and the exigency was so great that the
order could be issued.
The Judge then advised the counsel to telegraph Judge
Davis to know it he could come here aud hear the case or
he counsel might argue it in Springfield. He would cheer
I.* y do all in hu power to have the esse argued before a
full bench. I bese parties have the same rights as any
other parties, and the court cannot refuse au application
! 1 n hether the bill is n proper one is a matter
that will come up on the hearing. It is an exceedingly
painful ?uhject to me. I may say both personally and pro
tessionally I desire to give every aid and assistance in iny
power to the Government and to the Administration in re
storing the Union, in cementing once more that bond w hich
united us together, hut I have always desired, have al
ways w ished to treit the Government of law hi a Govern
ment of the Constitution, and not as a Government of
room ]' force. [L..ud cheers from every part of the
1 trust there will be no interruption of the court I
personally have contended, and shall always contend, for
',13' ?.f fr? d?>cuasion and the ri?bt of commenting,
f"th #r V"? uuder tb* Constitution, upon the acts
of the officers of the Government. I claimed in a speech
or an addreaf which I once made before the people of
the rn I f f" tb%t r'Kbt thought
the Constitution and the laws guarantied that right As
an officer of the Ooverument. I will seek to maintain that
Government, but 1 believe that the Constitution and the
law. furnish ample means-*,w/,/e to ,uppr^M thl?
rebellion. I believe that the military authorities act under
be laws?under the Constitution. 1 Also believe that when
amoViT.h0"!^? e?ing there are
thTn th -7 ?i ,n.h,,,'t,l,, ?"ay,in batt e, in movement,
SSum T ",ltLority CrnT- And tbeu c0"?e? '? uiar
. tbe Uw ,,f w?r the arm.es
of tbe United States, the President of the United States
the major generals of the United States, act under the
der the'r Jaw;and th? military law is just as much un
precisely " tb? 'RW " thH civi1 law
Before concluding, I should desire that the counsel, who
["P^a''0" l" might ascertain, as tbey
Lrtam th y whether Judge Davis will en
^tam this application, either alone or connected with
C,^Vrrr,i f"rth*r:LThtt wbll? ,h"? may be
we nif.t,^i!l'?nfhPsr0d't^d by HD RCt "f thi' "till
These ?arfie? lT 1 DOt,b!.D* " eTPr ?ained violence.
so far aP. [ T. .w t lH?tbe C(,urt' n"d th? c"?rt,
uroo-rtv Wl11 determine their lights of
P I y* tru*t thnt there will nothing occur in thim
SSJ'J J" h want of confidence'in the
should ki.,1 Ik Sh CTtry 11 11 desirable that we
nr nA . A wb,ther w? '??" under a Government of law
^ ",'ni,ly "f1,orM- A* 1 b?ve already
and I irnit tK I WH ?!*" H Government of law,
and I trust that every citizen of this community aNo rests
und., lb. ,?? Mi?f, ??1 u,?t all,
Tk 1 w" Ul"l"r " of Inw '
The court a<lj.-urned subject to the Judge's call
Unti! a late hour, the marshal ?harg.-,| Wlth the service
of the citation upon Capt Putnam sonld not find that off,
oer. He wm foued, bowexer, about .'1 o'clock P M and
the ciUtiori was served a telegram was sent to Judge
Davis of the IJnite?l States Circuit Court lor Illiu,n?
who, it is understood, will arrive in the city this morning'
Throughout yesterday, in the vicinity of the newspaper
establishment on Randolph street, more or less excitement
prevailed and was kept alive by the frequent l.siie of hand
bills and bulletins from the job department of the concern
cHll^K^.ff ^uT to tic pate violence at the meeting
called by the handbill previously mentioned, the Mayor yes
torday afrern.Kin appointed a large force of spec al police
en to keep order and preserve ihe public peace. These
K m'nU 7" "'ade after consultation with a number
t was wV" pr?U,,nri?t citi*?0*in relation fo the course
c smHtmn L ; rP r i!1;' ,! l h* ProP"sitiou of i.su.ng a p?,
ni-Te"l and wai r I 'b<*. Uj^ting, we understand, was dis
born, and loud and violent denunciations uJ 5 r! .k
jo jjjj. ?WI.
s?*'ssfsgrtsz a
WHO ltf the Wtoad flUtry window, of tltp
n. unced that the meeting would fake place fn 5 , m"*
jquare. 'J be immense crow d gavJTfJlSU and .^
for the square at a rap,d rate, elbowing one anolher n.^l
ing and shoving as though it was a matter of life and death
to get upon the ground at an early moment
Arriving on the square, the speakei. ??d a number of the
prominent gentlemen of the city took their stand upon the
?i ? \ ? V McComas, ??t Virginia, filing
the meeting to order and nominating Samuol M Fuller
mJL ml" J?'1?**Hi ??venty-flve vice presidents
were al-o appomtwl, and a large number of secretaries
Mr. FOLLRR commenced speaking to the assembly, coun
se ling forbearance and no resort to violence, but calling
upon the Democrats to stand firm until the decision of
Ju Ige Drummond should be made, when they could decide
I upon what ooura* of action vu beat to puraua. H# da
I nounred the act of Geu. fiurnsul* in issuing the order, aud
II characterized it as a blow nt live speech aud the liberty
of the press wh.cb the pe* pie could uever submit to. Ax
the same time wo mutt have confidence iu the oourtu, aud
strive to obtaiu redress for the wrongs u,flictcd from tbe
upright judges of tbe land
Qeu. blHCJLBTOH, of (^uincy, cmno forward aud was
tiveted with au enthusiastic rrceptiou. lie apoke of tbe
Democrat* as a law abiding party, who were loiig-aufl'eriug
aud forbearing, enduring indignity aud insult without a
murmur, that tbe welfare of the country might uvt suffer
iu cousequeuce. He appealed to them, by their love of
country, by their respect for the lawa, by their memories
of the paat greatness of our laud, aud for the sake of ita
future, to resort to uo mob violence; to reuiaiu true to the
laat to their principles; to trust in tbe ballot buz and tbe
purity of the court*; aud wheu all failed, v> lien our deaieat
rights were aacriticed, when there waa uo longer a hope
remaining for them to obtain tl.eir rights, it would be time
to reaort to violeuce. The paper that had been suppressed
he said waa au organ repiesentuig their views, aud a stab
at its existence was mi encroachment upon the rights of
tbe reading public. He concluded by again beseeching
his hearers to st&ud shoulder to shoulder in tne maintenance
aud the assertion o! their rights, and put their trust iu the
majesty of tbe law to bring order out of chaos
Ex Lieut. Uov McComas made a speech, advising all
to abide by tbe issue of the court, which would no doubt
be favorable to tbe applicants, aud if the military powers
disregarded the injuuctiou, tbeu it would be time to act.
The right of the press to free speech was one of our most
sacred boons, and we must see that this right is upheld at
all hazards. Loyalty was a good thing wheu we were
fightiug for Qod and liberty ; loyalty wnsa damnable thing
when it meant fightiug iu the cause of despotism and
tyranny. He asked what are we fighting for T Wan it
to maiutain liberty, or was it to subjugate twelve States,
and to have the uame of testing whether we should have a
mongrel race of whites aud negroes ? | Loud cheers."]
He Bpoke of Judge Drumniond as one of tbe most re
[ Bpectable judges of the land, aud counselled his friends to
trust him aud they would not be disappointed. He spoke
of the President, and believed tb ii> be, who, kuew what
human rights were, would respeet the decisiou of the
Speeches were also made by E. G. AsaY, Esq., WlHT
Dexteu, and others.
I he following resolutions were passed amid much
cheering :
The lioenty thousand Loyal Citizens of Illinois, as
stmbled this evening tu consult upon their interests, do
re Mite,
1. I hat law is the bulwark ot liberty; the abrogation
of law is the death of liberty ; the Constitution guaranties
the freedom of speech aud of the press and the rights of
the people peaceably to assemble, aud to petitiou the Gov
ernment for the redress of grievances, Au infringement
of these rights is a blow at the Constitution ; an abroga
tion of these righht is the overthrow of the Constitution,
lie who seeks to abridge or destroy these rights is a traitor
l to law and to liberty. The people of Illinois will forever
demand and insist upon these rights. They will obey the
laws themselves and insist upon a like obedience by all
meu. lhey will seek redress lor grievances through the
forms of law and the tribunals of justice. They will de
maud and insist upon the trial by jury of men not in the
military or naval service, who are charged with crime;
they will demand and insist upon the right to apeak and
print their opinions of men in power and the measures of
those men; they will demaud and insist upon the judg
ment of the civil tribunals upon men or newspapers charged
with the expression of '? disloyal and incendiary sentiments."
, J he inilitary power is ami must remain subordinate
ii !? ^1V'' Power? Military, like civil functionaries, derive
all their powers from the law. 80 far as they act under
the law they must be obeyed. Wheu they exceed the law
their orders and decrees are void.
J. "General Order No. H4," promulgated by General
Buruside, by which the publication of the Chicago Times
is declared to be suppressed, is without warrant of law,
aud should, as we have au abidiug belief that it will, forth
with be rescinded by the President. If the Timet or any
other public journal has exceeded the limits of lawlul dis
cussiou or criticism, the civil tribunals, and they alone, are
the competent and lawful judges of its crime To the
courts ot law it appeals; let the court* and the courts
alone decide its fate.
4. The people of Illiuois are devoted, with their lives
and their fortunes, to the glorious Union of the States
under the Constitution made by our fathers; they will
nacrifice life and fortune, and all but liberty to preierve
that Union; they will cordially sustain the authorises in
all honest and lawful efforts to preserve that Uniou ; but
they will not sacrifice their liberties, though life and for
tune go together. Peaceably, soberly, loyally they will
maiutaiu their liberties, so long as they can thus be maiu
j tamed, but they will have them at every hazard by some
means. '
? AtJl CrPL Putnam, learning that the publishers
111 tended issuing a supplement, arrived from the camp with
forty men and surrounded the office lor the purpose of
suppressing all issues.
In the present excited state of public seutiment in this
city we hare no desire to comment upon facts so well
known Had understood hero. An appenl i* pending in the
courts, and until that appeal is decided it would be pre
sumption to pass judgment upon the naked question of
power. But of the act itself, viewed as a matter of personal
injustice, as an invasion of the freedom of the preas, or as
an act of policy national or pnrtizan, we are free to say
that in our opinion a more oppressive, uuwise, unnecessary,
and indefensible act has Hot been committed in the United
During the day much talk and some idle threats were
indulged in relative to mobbing the office of the Chicago
Tribune. Expressions to this effect coming to the ears of
the stockholders of that concern caused great uneasiness,
aud towards evening the front windows of the establish
ment were barricaded with paper bales, forming a very
substantial breast-work, behind which tbe editors, clerks,
compositors, and pressmen could bold at bay a very consid
erable force of assailants. In addition to these military
precautions, Col Hancock's Home Guards, eight hundred
strong, were ordered under arms with thirty rounds of ball
cartridges. The regiment was held in reserve until a late
hour at night within convenient distance of tbe expected
theatre of hostilities.
80 great, indeed, were the fears for tbe safely of the
Tribune office, that Judge Van Higgins, who is understood
to be one ot the largest stockholders, got together in tbe
circuit court room a secret meeting of prominent Repub
licans to consider what should be donein the premises. A
number of Democrats were called in, the doors were locked,
and the meeting organized at 12 30 P. M. by the appoint
ment of Mayor Sherman (Democrat) to th? chair, and M.
i :Tu'e^ secretary The followiug record
of the proceedings is furnished for publication by the
K' marks were made by Judge Van Iliggins, Hon. Ly
man Trumbull, Isaac N. Arnold, Wm B. Ogdeu, 8. 8
Hayes Jas. F. Joy, A VV. Arringion, 8amuel W. Fuller,
Wirt Dexter, and others.
Hon. Wm. Bv Ogden presented the following resolution
and petition 1
W H CHE as, iii the opinion of this uiee'ing of citizsus rf
all parties, the peace of this cty and StHte, if not the general
welfare of the country, Hre like'? to l?e promoted by the sns
pension or rescinding of the recent order of Oen Hnrtiside
.? !}* 8"PPres?ioii 01 the Chicago TimeH; therefore
Keiolved, 1 nnt upon the grouud of expediency alone such
o our citizens hk concur in this opinion, witbou' regard to
party are hereby recommended to unite in a petition to the
?aiTorder ***' e ^ a?kipg the cu^peuaiou or rescinding of
I he undersigned, iu pursuance of the al>ove resolution,
refp?ctfally pention the Prefideat'a favorable consideration
ami actum iu accordance therewith."
This resolution was unanimously adopted.
On motion the Chair appointed a committee of five to
circulate and obtain signatures to the petition, viz. Messrs.
Wm B Ogden Van H. Higgins, A C. Coventry, Judge
Dickey, and B Beckwith, Esq.
On motion the persons present were reiiues*ed to sign
the petition. '
Senator Trumbull and K presentative Arnold announced
their intention to telegraph the President to give this re
solution his serious and prompt consideration
The committee were directed to send the resolution and
petition by telegraph to the President, and the proceedings
ordered to be published.
The Chicago Tribune of the Mb instant gives a brief ?c
count of a meeting of " Loyal Union Men" which was held
at Court-House Square on the night of the 4th. It ssys
that "although many persons, when they heard of the re
vocation order, left saddened and humiliated, still the ga
thering was an immense one."
Mr. John L. Hani OCK presided, assisted by a number
of vice presidents and secretaries.
Mr. Senator Dooi.iTTLK was the first speaker. In re
gard to the mitter which was immediately before the meet*
ing he said; He believed the exercise of tbe p>?wer in any
part of tbe United States to suppress newspapers is simply
a question of time and necessity. In New Orleans Oen
Butler suppressed newspapers, and even executed a fral
tor. Has anybody found f?ult with that / Inmanypaits
of the North papers have been suppressed, aud justly so.
In my opinion Executive is clothed with dlbcretioii in
the tune of war to do what he deems fit and proper. He
tki 1 .w1".. revoking order. Probably the President
?lots the time baa not yet come when Chicago ahsll be
p mi er inortial law. Hut if any newspaper oppoat ? tbe
enWcmg of the o.-nscription law, or any other order the
, pr"p,,r 10 "ifr' th,,t will he sup
preaaed. and, if need be, martial law proclaimed. We de
?ire, if possible, to have tbe loyal people of tbe North uni
ted ii on* man, and we must bare It practically ao, or it
is of no avail. He regretted tbat there w*i still two poli
tical parties There ??(??mid be but one, and tbat one mil
led with ihr determinati'ii to put d>>wu the rebellion. But
on it la, tbe Preudeut luuat control nil meu of all parties,
and those who oppose tbe Admiuutration will tuner tbo
coiiscqueuces. If the tune couies and it becomes ueueasa
ry, Mr. Lincolu will declare martial law even ill Chicago.
He hoped there would uever be a necessity fur such a mea
sure. He closed by saying be bad spoken frankly his
views, and be hoped be bad spoken tbe true sentiiuenta of
every loyal man.
ttenator Thumbull did uot desire to influence the pas
sious of tbe audience, lie wished to appeal to reason, and
aek tbe people to think soberly and earnestly upon the
great questions tbat agitated tbe country. He would not
heap adjectives of abuse agaiust the enemy, or call men
copperheads or wild beasts, a* such proceeding would uot
conquer the rebellion or put down tbe traitor*. He desir
ed tne people to awear before Heaven tbat they would ne
ver cease iu their devotion to the Union, and uever falter
in tbeir determination to put dowu the rebellion.
Tbe war has now been going on for two years. Many
ate uow opposing the Administration, aud 1 will attempt
to tell you why, and point out some of its mistakes. We
have not learned to live up to Davy Crockett'a motto, " Be
sure >nu me right and then go ahead." No mau is infalli
ble. We must have some reapect for the opinion of others
We have allowed our opponents to make false issuea
They say that tbe Republicans caused the war. I deny it,
hecauxe it is uot true. Tbe Republicans had nothing to do
with the commencement of the war.
.The Constitution protects us all in time of war as well
hs peace. Tbe Constitution expressly give* tbe power to
suppress insurrection and put down re belli-u. There is
no question but tbat a General has authority, but it is a
(junction how far tbat authority extends. There is no war
in Uliuoi?. Have not the people aud th* papers in this
city a right to discuss aud criticise the measures <>l this
war? It is a right which you claim?every oue of you.
There is uot a man of you but baa discussed and criticised
tbe acts of the Administration. There is uot a man who
has not blamed this Qovernment for certain acts, and if
you deny newspapera the light to expreBs their opinions,
then you are subjects of military authority. There is civil
law iu operation here. A newspaper haa been suppressed
iu your city, and it ia claimed that that paper has attempt,
ed to discourage our soldiers, opposed the acts of tbe Ad
ministration, and encouraged resistance to the draft. Now
if that paper is guilty of auch acts its editors could be ar
rested and thrown into prison. The law should be en
[Hete be read from the statute a section fixing the man
ner of proceeding and peualty against all who should op
pose the Government or sympathize with tbe enemy in
time of war. It is tbe same statute and section as were
cited by the Intelligencer in giving the " law of tbe case"
as regards Mr. Vallandigham. j
There is a remedy provided by statute for those who
abuse the right of free speech. And, instead of suppress
ing newspapers' tbat sympathize with tbe enemy, let the
paper go aud t'ake bold of the man who publishes it. Ar
rest him and take him before Judge Diummond to mor
row ; let him sue out a writ of habeas corpus, and my life
upon it tbe President will order tbe proceeding discharged
and hold the prisoner. Ia not this the best way ? [Yes ]
Enforce it iu this city to morrow. Because the President
has revoked the order of Gen. Burnside, it does not follow
tbat tbe man who publishes the paper which is auuoyiug
the Government is discharged from civil proceedings. If
be is guilty he can be arrested to-night and imprisoned.
Do you not think that the civil law is the best after all ' |
Senator Trumbull continued for some time in tbe same
strain, quoting from the statutes to show tbat there was
a remedy against all who are dis!o)al without resortiug to
military law.
The following resolutions were offered and panged unani
mously :
Whereas in the Constitution and the lawn we pos?ess
our only safeguards as citizens, our only rights as freemeu,
and the sole character of our existence as a nation ; and
Wmkkkas an unnatural rebellion is threatening the de
molition of the Constitution and the laws, and is waging a
war to destroy this Government; therefore,
Resolved, That it is the duty of all loyal men t'? stand by
the Government and the constituted authorites?military
as well as civil?until this rebellion is put forever it au
Ki solved, That the Government must be a ded in our
midst by words and acts of loyalty; that those who are not
for it are against it in this struggle.
Resolved, That in whatever form the demands of this
struggle may present themselves, they shall be met by us
cheerfully and devotedly until the laws are vindicated, the
ting maintained, and the power of the Government re
Resolved, That Illinois, as a part of our common coun
try, is engaged in the great struggle for constitutional free
dom and liberty, and is subject to both civil and militiry
law : and that we will sustaiu the President and the con
stituted authorities in the arrest of all person* and the sup ?
pression of all papers which are guilty of violating either
branch of said laws, asking only that persons so arretlrd
ami papers so suppressed shall be tried and judged by the
laies which they have broken, and b'Jore the proper tribunals,
either civil or military, having cognizance of the offence.
The meeting (says the Tr.buue) closed at a late hour,
ttiuid great enthusiasm, and, in pursuance of a motion,
" the immense crowd formed in line, beaded by the Light
Guird Band, and proceeded to the Tribune office and greeted
it with cheer alter cheer. Taree groans were given for
the weak-kneed Republicans."
The same number of the Tribune, whilst denying to its
'contemporary of opposite politics the right freely to criti
cise the acts of public officers,does not hesitate to express
its disapprobation of the act of the President revoking the
order of Gen. Burnside in the disparaging and indignant
teruis so peculiar to the journals of that class of politics.
80 far as regards their own views, they alwaya claim and
exercise the largest liberty. It ia only upon journals of op
posite opinions that they would impose restrictions under
penally of suppreaaion. The following are the paiaagea in
which the Tribune givea expression to ita displeasure at
the Preaident'a just and timely interposition in this case :
?'The order of Gen. Burnside suppressing Jrfl". Davis'
organ, the Chicago Times, is revoked by the President.
That action waa as unexpected as that of Gen Burnside.
The public were expecting neither order. And the anger
of the coppeiheads at the first scarcely equalled the indig
nation of the Unionists at the last. * * *
" The order of revocation was and ia universally felt to
be a moat unf< rtunate blunder. After a loyal and faithful
General in high command was impelled by a stern sense
of duty to his country and bis Government ' to expel the
insidious treason from his lines,' the act ought not to be
repudiated by the President. As the matter stands it is
a triumph of treason, l'he minions of Jeff. Davia have
won a victory by which they will not fail to profit. But
it is not just or propar to lay all the blame on the Presi
dent. His advisers must bear a portion of it, and who
they were the following will show.
[The Tribune here cites the proceedings of Messrs Van
Higgina, Truinbull, Arnold, and othera, which are inserted
above, and then says:]
"Upon the receipt of the above name I despatches, the
President notified Gen. Burnside that Order No. 84 was re
scinded, as the following despatch exphins :
" Lkximut**, (Kv.I Ju?? 4,18?. t.
"(leu Ammin By direction of the Pre-ident of the Uui
ted Hlit'es the "Her nuppt MS?iiig tlie circulation of the Chi
chk'j limes is hereby revoked Take no further action ia the
mutter A K. Bi'rnsidc, Major General.".
" Tlius the matter stands at present. The seceah are
jubilaut, and well they may be, alter thia diaplay of white
leather on the part of the Government. A lit'le bluster of
traitors brougnt a speedy back down. Oh ' for a Gen.
Jsckson while this war lasts, and it would not last long.
"As the organ of Jef! Davis appealed to the United
States court to set aside the order of Gen. Buruside, why
did not the Government wait at least until the opinion of
the court was given before revoking it? If it was the de
termination of the Government not to sustain Burnside,
why did they not let the court say whether the order ahould
stand T if the court decided against Order No. 84 the
Government might then have rescinded it with a good
gra'e But to bark down at the demand of a disloyal,
copperhead ui< b, already dispersed and overawed, ia hu
miliatmg and disgraceful, and is so felt by every friend and
supporter of the Government."
No man in the United States (says a New York contem
porary) occupies a more unequivocal position on the pro
secution of the war for the restoration of the Union than
Archbishop Huoiiks. No man has wielded or doea wield
a greater influence in support of the Government than
Archbishop 11 run km. In a recent address before a class
of St. John's College, at Fordham, the Archbishop took
occa*i< n to say :
" In Greece everybody voted in the Government, and it
wss a kind of popular Government complete. Here that
is impossible; ari I the multitude send deputies to make
their laws and one deputy to administer them according
to the form agreed upon by the nation. They have, how
ever, two privileges?both constitutional. A Government
is one thing, and that is a principle, and that must ever be
sustained. Now, those who administer the Government
are quite another thing. I have seen many administra
tions of this Government. One of the constitutional pri
vilege* to which 1 refer?thattbe Constitution itself makes
pioviston for?for a safety-valve for this numerous people
s, that every four years it is perfectly constitutional to
make a revolution, calmly, quietly?by the votes of the
people. That ia one constitutional privilege. The other
is inherent in the nature of the people and the Govern
ment, that is the right of grumbling."
Maa? ui?-e'ii<gs <y>?ti(iu*< to l>? held nt different place*
iu I lie North to protest a^it'iist the arrest mid bttnuhuieut
of Mr Vallaudi^Lum, aud in viudioatiou geueial'y of the
couatitu'ional privilege of free discussion and a fress pres*.
Iu the newspapers now before ua we find uotices of some
bnlf a dozen such meetings which have been held within the
paat week, to give even u nummary of wbieh would exoeod
the limits of our uimppropriated apaee. It ia auttic eut
to any that their proceedings are of the aauue character aa
the earlier meetings held on the same subject, aeveral of
which we noticed In our iaaue of the ii'id ultimo. We ad
vert to them at thia tiuie only for the purpose of iutrolue
iug to our reader* the following letter* from distinguished
gentlemen holding importaut positions in the aervioe of
their respective Bta'e*?the firat letter being from Qov.
Paiikkk, of New Jersey, to the meeting held on Saturday
laat at Newark, in that State, aud the a< coud from Mr.
Seuator Buckalkw, of Pennsylvania, to the meeting held
on Monday laat at Philadelphia :
Letter from Governor Parker.
Fkerhold, May 1HM.
GKNTi.fc.MKN : Official engagements will not permit me
to be at Newark to-morrow.
My viewa upon the aubject of aibitrary and illegal ar
rest* have heretofore been fully aud emphatically express
ed. Hub equtnt events have confirmed and vtiengtbened
them. The receat arrest < fa citiz >n of Oh'o by mili'ary
authoiity, and hia trial ?nd sentence by a military court,
were arbitrary and illegal acta. The whole proceeding waa
wrong in principle and dangerous in its tendency. The
queition is not whether the sentiments expressed by Mr.
Vallandigham in reference to the war and ita prosecution
were right or wrong, or whether by the expreaaion of
those aeutiments he became amenable to the Uw. The
great question is, whether the tribunal that assumed (o ar
raign hun and dispose of his personal liberty wa? a lawful
tribunal, having jurisdiction of the offence; or, in other
words, whether in a State not occupied by hostile armiei,
where martial law does not exist, and where the courts
are iu undistutbrd operation, a citizen not connected with
the military or naval service can lawfully be spiiited away
at night bj the strong arm of military power, subjected to
the summary proceedings of a secret military curt, and
exiled fiotn hit home.- They who differ from the opinions
expressed by Mr. Vallandigham and they who agree with
h;m are equally interested ia tbe question. If the right of
trial by a jury of his peers in opeu court, iu the presence
of bis accusers, shall be takeu from the citizen, and for it
ahnll be substituted the ex-paite examination of a secret
court-martial, then indeed we will live under military des
potism, aud our boasted liberty be but a Dim*.
The people have the right to assemble aud discuss ques
tions of public policy Without free discussion a republi
can Government cannot long exist. They who are in au
thor. ty are the servants of the people, and should encou
rage rather than repress tbe free expression of opinion.
Otherwise the Government cannot truly represent the peo
p'e. The lunguigi) of Mr. Webster expresses my senti
ments upou tbe right of free discussion better than any
form < f words of my own, aud I theref ore sLu.l adopt his
Ituguage :
" It is the ancient and indubitable prerogative of this pe)- !
pie to cauvans public inda-ures and the merit* of public meu
It ii not to drawn into controversy. It is a* undoubted an
the riKht of breathing the air or walking on the earth. Be
lonuuig to private life as a rinht, it belongs to public life as a
duty, a?d it it) the lar duty I ahull abandon. Tins high <on
H.itutional privilege I shall defa id aud exercise at all timeBv
Ttiis U the crisis of the nation's life. Let no one seek
to bend this question to serve uiere personal or partisan
ends. Candid men of all parties must condemn the ac s
to which allusion has been made. This is the time f >r the
exercise of a lofty patriotism It is our duty to tiansmit
to posterity Ihe free institutions bequeathed by our faheis.
While maintaining the right let ua be calm and dispassion
ate. Let no wrong drive us from the path of duty. Let
us observe every requirement ol Uw.
The protests of the people now being made in every
loyal State should not be m>>taken lor t fbrts to embariass
those who administer the Government, lhey proceed ,
from no such motive. Toe people are loyal to the Goveru- ^
mei.t. They have sacrificed much,.and are prepared t >
make still greater sacrifices to suppre-s the rebellion and
maintain the unity and integrity of the Government. They
love the Union and will not consent to its dUfolution. |
They are not fault fiud-rs. They mak- no factious oppo
sition. With hope long deferred they s ill do not cotnp am
iu regard to matters comparatively immaterial, but ihe
question now engn s-ing the public mind is a vital one, (
Ijing at the found ition of Government, and they would be
degenerate and unworthy their lineage did tiny not protest.
The Union will be of little value if in restoring it we lose
our libert.es. Yours, respectfully,
Joel Parker.
To F. W. L ouard, E<q., and others, Commitee.
Lttltr from Mr. Senator Buckaleio.
Bloomsburo, June 1, lb63.
Deaii Sir : Your letter inviting toe to attend your meet
ing this evening, called with reference to the arreat, mili
tary trial, and exile of Mr. Vallandigham, was delayed in
reaching me. I have only time, before the closing of the
mail, to wr.te a few lines la rep'y
1 approve most heartily the object of your meeting, and
hope it may be successful and exert a wide influence upon
public opinion. Now that pub'ic events present to the
people the q iesiion of liberty as well as of Union, there
ought to be no doubts and no hesitation among th^m as to
the course to be pursued. They must uphold lib >rty and
put down its (oes, and that too without regard to the poor,
pitiful pretext* by which the latter seek to defend or ex
cuse their usurpations.
1 mil, respectfully, yours,
0. R Buckai.ew.
H. NV. DlTMAN, Esq.
Chairman Dem. City Executive Couimitte'.
In pursuance ol a call issued some weeks ago a Conven
tion of the Demi crats of New York in favor of peace was
held on Wi dues lay evening iu and about Cooper Institute,
There were five orka!iizjd githeriugs, the principal one
being h-ld iu ttii Hill of the Institute, and the others iu
fr-nt of ktands erected ab'rtit the adjacent square. An ad
dress and res lutioni urging peace and denouncing the Ad
ministration were adopted. The speeches were int.ne
w.th the resolutions. The speakers were Attorney Geuersl
Wootten, of Delaware ; Fernando Wood, George Francis
Train, Judge Flanders, Hon. Mr. Dinninny, Judge Me
Cunu, A. R. Wood, of Virginia; and Dr. A. Berckman.
and others. But few of the public j turnals approve of the
speeches and resolutioas which signalized this meeting.
Their deficiency is indicated in the following extract from
the Journal of Commerce :
!? we supposed would be the case, the meeting l;tst
night failed e-tirely to prescribe any methols of peace, al
though they decltred in general terms their desire for it
They suggested the novel ilea, wholly arbitrary of course,
of holding two Conventions, <ne in ihe Confederacy and
one in ihe Loyal Slates, hut they did not attempt any out
luie of plain of p- ace or terms of peace. They only re
solve* that the 8- u hern Confederacy ought to hold a Con
vention, a rentlve which they have no power to enforce,
and that the Nor hern Slates ought to hold a separate
Convention, a r. solve that is very sensible in some re
spects, but very senseless in others, sinoa such a Conven
tion w'nuld have no legality for any practical or constitu
tional pur pom. The moment we begin to devise unconsti
tutional plans for ending the war, that moment we shsli be
guilty of the same off-Mice* which the other resolutions of
this b' dy charge on the Administration. It strikes us fiat
in reci mmendii.g a depnriure from the Constitution in thia
manner, and in effect a revolutionary method of settling
our trouble*, Ihe Pe?ce Convention h is vio ated the greet
principle of Democracy, to ' stand by the ConitUution.'
Wo do not belit-ve that the present managers of our public
affairs are able to bring iheiu to a successful issue, and we
have grave doubts wheihor the members of the Peace Con
vention have a much clearer idea of the crisis. On the
contrary, we fear every pioposal to violate the Constitu
tion, from whatever source it comes "
The expedition about to m ve from Minnesota against
the hostile Indians in the Northwest will be quite a formi
dable one. According to the St Paul Press it will con
sist of nine companies of the i)ih and eight companies of
the l?th Minnesota regiments, besides nine companies of
mounted Rangers an I a battery of eight pieoea and one
hundred and thirty men. The train will conliat of three
hundred mule wagons, aix mules to a wagon, and twenty
ambulances. IU route is not made public, but the sup
posed destination of the expedition is Devil's Lake, the
point where the Indians are gathering It is deaigned to
act in conjunction with Gen. Cook, who is to move for
ward from Sioux City. I>wa Low water has somewhat
delated movements, and when the expedit on will start is
a matter of some uncertsinty. G< n. Sibl?y commands it.
Brides the above force for active operations against the
Indian*, troops will be disposed on the frontier so aa to form
a net-worh of defenoes along the border. The interior
line of defenoes commences near the northwestern limit of
settlement at Fort Bipley, and extends along the border of
tb* most western settlements, southward to the Iowa line.
The entire military force that will be left to guard the
frontier during the campaign will be l,0fW men, a?d 700
stand of aims have been distributed among the aetUera for
from ikt Boston Daily Advertiser of June ttth.
It is witji hearty eat lafactiou t lib I we observe the dispo
*11iiui made <if Geu. Bui uaiJe's receut orders of iuterfer
euca wilh I lie press iuiut departuieut. The pamlul ne
cessity for this retract iuu might have beeu prevented, uo
doubt, bad the Governing listened to th-4 warnings of ita
friend-, aud applied the same rule of conduit in the earlier
case, vvtwe the honest z*al of the aaiue officer led him
iuto error. Hut we rejoice that the mistake of moh pro
ceedings has been realized even now, aud that by au act ao
conspicuous as the reversal uf mi order giveo by the Gen
eral commanding a department, the Government baa de
clared ita determiuation to bold back from the arbitrary
though well-meant courae of conduct into which hia mili
tary instincts were leading him and it. Civil liberty ha.
been spared a shook and the Governmfnt haa gained
strergtb Irom ibe teaolution: iu apite of (he virulent char
acter of tue journal temporarily auppreaaed by tbe Gen
eral, wo have uo fear that the cause of the country baa
loat any thing.
From the New York Tribune 0/ June (I/A.
We truat the great majority of considerate and loyal
citizens share the relief and satiafaetion we feel in view of
the President's course in revokiug the order of Gen. Burn
side which directs the suppression of tbe issuea of the
L'hic-igo Times A id we further truat that the zealous
and impulsive minority, who would have had Geo. Burn
aid >'s order sustained, will, on calm reflection, realize and
admit that the PreaiJeut haa taken tbe wiaer aud aafer
Wectnnot, iudeed, harmonize the deciaion of the Ex
ecutive in this case with his action iu regard to Vallandig
bam. Journalists have no special license to commit trea
son; aud Vnllandighaui's aympathy with tbe rebela waa
neither more audacioua nor more mischievous than that of
tbe Timea; yet it ia better to be iuconaistently right than
consistently wrong?better to be right to-day, though
wrong yesterday, than wri ng both days alike. And the
President's action in tbe Times caae will doubtleaa pnt a
stop to '? fantastic tricka" of the latest military pattern,
and enable Gen. Buruside to devote a >me atteutiou to the
armed rebels in hia front as well aa to thoae uuarmeJ onea
who subject him to " a fire in the rear." We beg leave to
assure bim tt at one severe chastisement inflicted on the
f< rmfr will do more than a hundred arrests and aupprea
sious to silence the la' ter? r reuder their sedition harmleaa.
Commissi' ner Lewih, of the Internal Revenue Depart,
uieut, l.as settled a number of important points with re
ference to tbe assessment and collection of the income tax
which are of general interest. They are embraced in the
blowing paragraphs:
TLe income tax must be assessed aud paid in the district
in which the a^wed person resides. The place where a
persou votes, or is entitled to vote, is deemed his resi
dence. When not a voter, the place where tax on per
sonal property is paid is held to be the place of residence.
In cases of limited partnerships, formed with the erudition
that no divideud or division of profits shall be mad* until
the expiration of the partnership, each member of such
firm will be required to return his share of profits arising
from such buritir'SB for the year 186*2, as hid they so desir
ed, a division of the profits could have been made. Gains
or profits realized from the sale of property during the
year 1862, which property was ourchased before the ex
cire law went into effect, should be returned as income for
the year 1862
The executors or administrators of the estates of per
sons wbo d ed in tbe year 1862 should make return of the
income thereof for the year 1862. A merchant's return of
income should cover the business of the year 1862, exclud
ing previous \ears. Uncollected accounts must be esti
mated. Physicians ttnJ lawyers should include actual re
ceipts for services rendered iu 1862, together with an esti
mate of unrealized or contin^st income due to that year.
Dividends aud interests payable in 1862 should be returned
as income tor that year, no matter when declared.
Dividends d rived from gas stock are taxable as income.
Income derived from coal mines must be returned, al
though a tax has been previously paid on the coal pro
duced. No deduction can be made because of the dimi
nished value, actual or supposed, of the coal vein, or bed
by the process of mining. Keut derived from coal minea
is income. Premium paid for life insurance shall not be
allowed as a deduction in statement of income. Pensions
received from the United States Government must be re
turned with other income subject to taxation. Old debta,
formerly considered hopelessly lost, but paid within the
time covered by tbe return of the inoonif>, should be in
cluded in this statement ? Debta considered hopelessly
loat on December 14, 1862, and due to the business of the
year 1862, may be deducted from the profits of business.
If subsequent^ paid, they must be included in the return
for the year iu which paid.
In order to give full effect to the proviso to the ninety
first section of the act of July lat, 1862, respecting tbe
tax on that portion of income derived from United Statea
securities, it is directed that, when income is derived
partly from these and partly from other sources, the $600,
and other allowances made by law, shall be deducted, aa
far as possible, from that portion of income derived from
other sources, and subject to three per eent. tax.
No deduction can be allowed from the taxable ineome
of a merchant for compensation paid for the servioes of a
minor son.
A fa rner, when making return of the total amount of
his farm produce, shull ba allowed to deduct therefrom
tbe subsistence of horses, mules, oxen, and cattle used ex
clusively in the csrryingon of said farm. The term " farm
produce " is construed to include all productions of a farm
of what nature and kind soever.
The account of stock so^d by a farmer since December
31, 1862, should not be included in the present assessment,
but tne pn fit realised tliereby must be accounted for in
his next year's return. .Where he has included in his re
turn produce raised by him and fed in whole or in part to
stock subsequently sold, he must account for tbe gain real
ized by the leeding and selling of said stock. Where he
has not included the produce so fed he must return aa
profits the difference between the value of said stock on
ihe 31st of Deoember, 1801, and the amount realized for
ttem Fertilizers furnished by farmers to maintain tbeir
land io present productive condition will be considered aa
" repairs " in estimating income.
It a planter returns all his farm products he will be
allowed to deduct the actual expense of subsisting and
clothing his slaves.
Interest should be considered as income only when paid,
unless it is collectable and remains unpaid by the consent
or agreement of a creditor.
Losses incurred in the prosecutiou of business are a fair
? ffset to gains derived from business, but not from those
portions of income derived from fixed investments, such
as bonds, mortgages, rents, and tbe like.
Property used in business and furnishing profits, when
destroyed by fire, m?y be restored at the expeose of those
profits to the condition when destroyed. If insured, the
difference between insurance received and amount expend
ed io restoration will be allowed.
Thtt increased value given a new building by permanent
improvements will be charged to capital, not income.
Tbe contingent fund of manufacturing corporations made
up during the year 1862, and not distributed, should not
be returned as psrt of the ineome of the stockholders.
The undistributed earnings of a corporation made pre
vious to September 1, 1862, whether the corporation is re
quired to pay dividends or not, should not be considered
as tbe income of the stockholders ; nor should the corpora
tion be required to make return of said reserved earnings
as trustees, under section ft) of tbe excise law.
The income of literary, scientific, or other charitable in
stitutions, in the hands of trustees or others, is not subject
te taeniae tax.
When a person boards and rents a room or rooma, tbe
rent thereof, in lieu of house, should be deducted from the
amount of income sut ject to taxation.
Losses sustained iu business since December 31, 1862,
will not enter into the income assessment for 1862.
Interest on borrowed capital used in business maybe
deducted from income
Legatees are not required to return their legacies as in
come. There is a special tax on legacies of personal pro
perty in section 111
The income tax is assessed upon tbe actual income of
individuals. Firms, as such, will not make returns.
The profits of a manufacturer from his business are not
exempt from income tax in consequence of bis having paid
the excise tax imposed by law upon articles manufactured
by him.
As bridge, express, telegram, steam and ferry boat
companies of corporations are not authorized by law to
withhold and pay to Government any tax upon interest
paid or dividend declared by tbem, all income of individuals
derived from these sources is liable to income tax.
All persons neglecting or refusing to make return of in
come, excepting in case of sickness, are brought within
tbe penalties prescribed by I Ith section of the act of July
I, 1862, viz: " An addition of fifty per cent, to the amount
ascertsined by the Assistant Assessor upon such informa
tion as he could obtoin, and a penalty of $100 to be
recovered for the United Statea, with costs of suit."
Within a few months past two thousand two hundred
and twenty-five acknowledged enemies of the Government,
by tbeir own confession, sworn to disturb the public peaee,
to prevent tbe execution of the laws, aid to support tbe
rebellion, have been removed from New Orleans.

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