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Delaware state journal. [volume] (Wilmington, Del.) 1870-1883, July 01, 1870, Image 1

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WILMINGTON. FRIDAY. JULY I. 1870
OFFICKi >
510 Mnrhpt Street, f
HENRY KCKEI.,
Editor nnU Proprietor
NO. 52.
{
VOL. XXXVIIL

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TAX BIT.L
SPEECH OK
KON. THOMAS F. BAYARD,
OF DUI.AWAKF,
United ^tatfs,
IN THF TiF-NATE OF
June 23, 1870.
The:
id«
■ he bill HI.
Mil
Mr. BAYARD said :
Mr. President : In 18tll ibe first lucome
tax under n law ol the United Slates was
levied at 1 lie rate of three per cent,
gains and profits whatsoever, and from wliat
sonree derived. The exemption then
was fOOO. In 1803, I believe, this act
amtudtd and the tax increased to five per
cent
per cent, on all
of income.
There was under that law a new, moil un
just, aud unjustifiable disciiminatiou against
properly per
acainst the measure of property. It was de
fensible
should
ment for the possession of wealth, and tend
ing to deter
all those pursuits which a wise public policy
is disposed to encourage
In 1807 this law
fcAsedly at all ti
sure, and
nil
law
all i
«me» under $5,000 and to ten
over |5,000 in the way
It wui discriminutinn
uo ground upon which la
rest. It was iu effect a punish
from following successfully
again amended, con
enacted
justified only by the press
ing emergencies of the time; ami it was ex
pressly enacted on the 2d ot Mardi, 1867—
"That the
levied
iucomce herein imposed shall he
of March, nud be due and payable
e 30th day of April, iu euch year, until
ihe year 1ST«, aud uo longer "
the 1st day
t * :
the
man
including
This tax theu expired by its
limita
tion. Lection one hundred nud sixteen ot
the same act declared that—
the
by
t lie
if
per
an
this
will
for
ciple,
pro
irom
the
who
titan
ion,
fails
-The
m herein provided for should be paid on
the Met
levying.
fits, and lue
•ding* tlVume
nber next n
nd paying fl
collect!.
easonahle, indeed by a necessary
construction of these two sections ol this art,
no longer collectible
alter the 1st day of Januaiy of the present
year.
The proposition now is that tl.is dead law
shall be revived, without the pretexts for its
continua
for its original passage. It is urged upon
upon tlie Senate
By
the income tax
urged as good reason»
that
that this temporary
measure, enacted as a war measure,
growing out of the necessities of the hour,
shall become a permauent law in this coun
uy. _
iVr* apt*- 1. 1 ".V* • : *'•'1
to continue this tax for the entire year 1870
by a joint resolution, carried through the
lower House of Congress under the opera
lion of the previous question and brought
here to the Senate. It w as called up during
the morning hour, but objected to, and dis
cussed by gentlemen on this tide of the
Chamber, and finally withdrawn,
have a proposition to continue this system
perpetually, at thcTute of three per cent,
upon all incomes in excess ol $2,000, let the
sources ot those incomes be what they may.
Now, sir, the income tax was in Its otigin
and intent a tax upon accumulated property.
I', was a tax upon wealth, which in the
co-.mtry of the origin of this tax consisted
mainly of land. The chief source of wenlih
upon whicli this tax w as then intended to
operate in Ihe country Irom which we have
ia example was the luudcd
ol the community. In this country that
source of taxation and that means of raising
revenue are prohibited, when attempted to
I the pro
that
oi
Hfiei
ance
of
a
Wc
Ith
■li
he enforced upon the princlpl
posed law, by the written ConslitUlif
der which
uiulb section of the fir9t article ot the Con
stitution it is provided that—
Eupposed to live. In die
tarait
"Nu
iipt
•it p
diiecttd
The
are
in
w
try,
And in the eighth sccih
llcle, that—
duties. iiniMiMls. au.l ext
of the s
by
through
lulled
It is plain, therefore that the direct taxes,
to be constitutional, must be in proportion
to population, in the ratio of representation,
which is based upou population.
In the category of direct taxes ia a tax
laud. Wiiatever may he the question ubout
oilier heads of taxation, thoro
doubt that a tax upon land is "a direct" tax
a» much
ZCU. A geueral
•u Id he, in efiett, aud by a pm it y w it h that
reasoning alwttya adopted heretofore in judi
cial tribunals, a tax upou Ihe land ilsell, just
much as a devise or a grant in gloss of
the reuts of land would be held to tie a erant
or devise of the land itself. So tar, then,
this tax can be considered a tax upon the
rents of laud it is a direct tax, and therefore
invalid and prohibited to the leftisJition of
Congress.
That alone, sir, should be a sufficient ob
jection to this measure; and ycl in discuss
ing this question, that point of its collision
of the Constitution of
been glanc
!•
a tax upou the head of the citi
the reuta of laud
to
ot
with the provisi
the United States seems to ha
ed st
hy the honorable chairman of the C
nt Ftnauce. Tint to
reasons why I «lo not assent to a proposition
of this character. •
Under tbe pretence ol being a tax
slightly aud passed by mn
•Hy
milice
of the ciiief
pro
perty, under the operation ot il» exempting
clauses ibis tax iu effect becomes a lax upon
labor. Whether of ttie l ands, or of the
de»,
th
of the bruin, it is still iu (net n tax
upon labor. It is a tax upon the salai iss of
the cleik6 of the Depariments, a tax upon
Upon their annu
Bj* the bases
in themselves in
tiie pennons ot widows .
ities, upon any fixed iuc<
of exemption, which
equitable, proposed by the present bill, four
fifths ol the accumulated wealth of this coun
beyoud the reach of this Ihx of
t
try will p
three per cent. Iu actual eilcct, as
thiok demonstrated by my frieud Irom
Ohio,
[Mr. Thurman,] the tax upou the landloia
for the properly that lie holds will be reud
ily transferred by him to his tenant; and di
rectly and catily the income lax upon the
rich will be paid or repaid to them by tlie
poorer persons to whom llitir propeity i»
let, or Irom whose labor their income is
drawn.
Mr. SHERMAN. I should like to ask my
Itiend a question- We pay an income tax
salar'es. We receive $5,000 a year,
nnd pay a tax of »200, or, uudtr this bill, oi
$120. Ilow can we charge that over to »lie
laboring poor? And so 1 might go through
tlie whole catalogue
Mr. BAYARD. No, Hr; the Senator has
gone just as lar as he can go, I think, hy way
of illustration, aud lie lias taken from ibis
the one icature which cannot be instantly
answered. There the Government
pose this tax. Il is a certain fixed
received, which may he assessed before it
reaches our bands.
V 11
I>
the
tiea
United
by
laws
"and
United
visions
ation
is
does
out
the
be
Mr
lly
in
say
only
them.
what
that
was
and
States
they
that
elusion
have
ces
State
what
remain
States
proper
und
and
who
should
Mr. SHERMAN. I should like to put
another case, if I do not interrupt my friend.
We levy a tax on Government securities ol
fire iiei oiMtf., and «uder this bill of three
per cini., when received by any person
part of his income. I should like to know
how the person who pays that tax will be
able to charge that over to the laboring poor?
Mr. BAYARD. It will give me the great
est pleasute in the world, in the course of a
few moments, to answer my honorable friend
the subject of the tax upon Government
bouda. I think there is a most just and pro
per aud equitable mode ol causing that vast
mass of uccumulated property to hear its
portion ol the public burdeun; aud before I
take my seat 1 shall have a proposition to
make to the Senate, iu which 1 hope I shall
have his concurrence, to secure that most
desirable end.
Mr. THURMAN,
league that his illustration about
will not do at all. He inquires, how can
charge over the tax we pay on our salaries ?
It is not ueceesary to charge it over. It is a
direct tax on labor.
Mr. SHERMAN. It is uot a tax ou the
lahnriDg poor.
Mr. THURMAN. It is a tax on the labor
ing poor, too, with many of us. [Laughter.]
Mr. SHERMAN. Without interrupting
th<3 honorable Senator horn Delaware, 1 was
struck with the force ol the argument of my
colleague; but 1 should like to know how
y bod y who pays a tax on rents, which is
Heeled the year after the rents are paid,
can charge that tux to the laboring poor, to
the man who pays Lite rent.
Mr. BAYARD. Certainly the tax upon
the »alary of a Government officer is not a
tax upon upon accumulated capital; it ia not
a property tax; it is certainly a tax upon It
bor; and therefore is not within the intent
and genius of an income tax, as it was con
sidered in Ute country from which we have
taken it.
This law, therefore, ia delusive, unjust,
I have heretofore, 1 hope, demon
strated, palpably unconstitutional in that It
on laud and not levied in proportion
to I lie number of inhabitants. There are
clauses even ot its exemptions which are ut
telly unjust, intquilublc, indefensible. They
emptions at any late which caunot be
hich this
, tax up
ou Accumulated wealth, because if it has a
just side to it, it is that it is a tax propor
tionate to the amount that each man receives
from the
receives little will | ay but little, and tie who
receives much shall pay in proportion there
to. But the moment you institute this sys
tem ol exemptions you destroy that doc
trine; aud for the purposes of injustice, and
for the purpose of narrowing down the class
ol men upon whom this t»x shall rest, and
to punish them because they arc rich, and
because they are few, you destroy the very
piinciple on which your law affected to rest,
and upon which it had Its sole justification,
which was that it should be a tax relatively
imposed to the amount of income absolutely
enjoyed.
will say to my col
salaries
justified upon the principle upon wli
law is ailecled to he bused, to wit, a
from
thie
we
w,
aga.net
unity; and therefore he who
• gi.i
,ou
u, h
ge
whom
coming
of
vast
most
and
by
all«',
this
perty
and
vast
tion,
fair
the
I
per
debt
posed
bonds
States.
call the attention of the 8enale to
the (act tlmi under thh bill, an-4 I call the at
tention u! my l.ouorable friend, the chair
man of I lie committee to it, incorporated com
panies, railroad», and other
Let
panic» whose
property is represented by capital »lock
directed aud authorized to withhold trom
the etock-nwner the arnouut of tax imposed
by t'us law. Now 1 here state that, under
t lie operation of this law, if any orphan child
if any widow b
per annum, or less, derivable from stock in
an incorporatpd company, as mentioned In
this section of the present act, the company
will withhold the tax upou the whole ol her
income, and not one dollar will be exempted
for ber
Such is the operation of this law. Your
exemptions, false as they are in their prin
ciple, are equally delusive, inequitable, and
unjust in their practical applicaiioD. By the
pro visit»,* ottbis law you absolutely take
irom tjpbsv powona whose little »11 Lj inves
the vety exemption ihat you proclaim to the
world is put there for Ute benefit ol those
who bay» the misfortune of being poorer
titan their neighbors.
1 have declared litis law to be, in my opin
ion, unconstitutional, in violaliou of the
provisions ot the Constituti
States,
fails in
income ol $500 or $1,000
eo
of
per
laws
Irom
all
by
in
ot
aud
the
the
of the United
I have declared It to be a law which
the origlual object and intent for
which such laws were passed, to wit, to tax
accumulated property; because in effect the
burden is so easily, so regularly, so con
ttnnlly transferred to the shoulder» of the
consumer, whom it aflccts to exempt, but
whom in reality it oppresses.
But liiere are other features of this law
that I think must condemn it iu the eyes of
every mau who desires to see that condition
oi moral sentiment in this country which,
Hfiei all, is the best security for the perform
ance ol tlie.r duties by the citizens. De
moralize them, and what is left? You have
safeguard, no hold on them hut the laws
of coercion,the laws of mere force. You do
longer l ave the pledge of good faith from
those whom you rule; but you rely entirely
upon coercive measure» to extract from them
a cold nnd unwilling performance of duty,
which should be rendered with a warm and
ready acquiescence.
Sir, tl.is In
ban becu wt-11 rharactetized
of the best writers on political ecouo
y, Mr. McCullough, to be truly." a tax
honesty and a bounty on perjury and fraud."
The inquisitions into the private attain of
which this law is compelled to resort to
are temptations loo strong for human nat
in the aggregate, too full of causes of resent
ment not to meet with resistance. I ask any
gentleman within the sound of my voice
w hat is hi* practical opinion ol the results
upon the Treasury of this attempt to impose
income tax ? How far has it procured
that return to ihe Treasury which in theory
peeled from it ? Aud theu, when you
■red that question, ask, aud let
every American ask, with sorrow and with
shame, what cost to the people of this coun
try, has attended the refusal to comply with
tlii- tax law ' Sir, there bn» bceu
fruitful some
people ot this
by
I
this
also
have
more
of demoralization to the
try, nothing has so tended
to destroy all sense of truth and moral re
Hpousibility, as the pressure upon the con
sciences ol the people of this country to ,
escape from tho very tax which it is now
sought to perpetuate.
The picture drawn of this tax nnd of the
demoralization which it ha9 produced wna
stated here niest strongly by the hon'frable
Senat
ployed, t liât all ineu were rascals iu the eyes
ot the tax collectors. If so, it is a doctrine
ceita uly new in this country; and I can
assure my honorable friend, it that be true,
that liis law has done
the
iutereat on the I
his phrase) |
mutt continue «t
tax so that he might be caught in the
• net with fishes ot smaller size, and his !
reason for supposing that this was the only j
method hy which we could reach the boud
holder and assess hi» proper sharê ot con- j
tribulion to the public burdens was found in i
the dec'nratiou made by him, that " these !
bonds were exempt irom all taxes except I
may bo levied by the j
people of the Uuited Stales upon all other j
incomes." This was his language, as I •
read Irom the Globe of to-day. Sir, the ,
premises of my honorable friend are errone- .
<>us, and liis conclusions I think must share
the tale of error. There is no such exemp- !
tion for the bonds as beclaimb for them, and
il he cru show me by any act of Congress
where auy such exemption as he professes !
exists I shall he glad to see it.
In 18G2, by the act of February 25, an act 1
which aulhoiized the isme os $500,000,000
ofsix per cent loud*; in the act ot March 3, 1
1863, auihoriziug another loan ol $300,000, '
(KM) of bonds, and an additional one ot $600,
000,0C0 of bond»; and in ihe act of 1864,
authorizing an additional loan of $200,000,000 ;
ttie exemption clause is the »aroe; the fame I
language is used, and I call the attention of
from Ohio iu the phrase lie
to produce it
all others ot which I have knowledge.
an argument of tbe honorable
o which he made refer
, that
th
There
Senator from Ohio
ence again just
must continue
this income lax in order to reach at all tbe
the Income deiivcd fi
public délit; that in order (to
•li tbe bondholder
t
ll.i*
is
oi
it
such iu^t
tax
I>
the honorable Senator to it. The that act
ppovides that "all stocks and other stjun
tiea ol the United States held by individuals,
corporations or associations, wHhloth»
United States, shall he exempt frodmxRtmu
by or under Stale nuthonty." In the other
laws the exemption clause la in these words:
"and all the bonds, Treasury notes,
United States notes issued under the pro
visions of this act shall he exempt Iroiu tax
ation by or under State or municipiul
thorlty."
Mr. SHERMAN. The honorable Senator
is peifeclly correct in aupposing that the ex
ptlon from a discriminating lucome tax
does uot grow out of the old law; it grows
out of the provision in the Constitution of
the United States
be equal.
Mr BAYARD. 1 understand that practi
lly there would
in devising a tax for the occasion,
say that au income tax on the bonds is the
only one that may be levied, because my
ingenuity has never been racked to discovei
whether there be other means ol taxing
them. You may call it an income lax, or
what you will ; hut what 1 menu to say is
that the language by which this exemption
was given to the favored holders of these
securities excludes, by its just construction
and interpretation, the tact that tb» I sitld
States are not to lax them when and how
they see fit. It is an ordinary rule of
atructiou, never doubted or departed from,
that the expression o( one thing is to«
elusion of others; And when in this act you
have expressed the lact that from two sour
ces of power, to wit, rounicipial power and
State power, these bonds shall be exempted,
what have you thereby siguiûed ? Thai they
remain subject to the taxing power which
have not expressed; exempted them
what power is that? Under our Goy
ernmeut but oue; the power of the Uuited
States to tax that property in their just and
proper discretion. That remains undisputed;
und that power I propose to put in force.
The honorable Senator from Ohio said,
and he made this invitation to those of us
who never have believed that this vafct ac
cumulation or properly in this country
should be exempted from its fair share ot the
uutional buideu:
in
by which all taxe» must
he sonic difficulty
do not
"Now, air wheu here i* a property,
from all otter "
thie country
we have complied w
repenl this,
of property, amc
*1,000,000,000 T lt.-kfciM.Hl
will
•unting in
'•vh when
bondhold
when we have the conceded
-ived from the bonde, shall we
w, iu the face of the public cloraor made in
aga.net this exemption, exempt them all Irom the only
be constitutionally levied upon them? If ei
meet popular clamor, not the clamor
dally uew*p»|»ere whose receipts
this cl
our stipulât Iona
every particular,
tax the income de
• gi.i
,ou nn.l
tnanufaclu
arge and productive,
u, h om citiea, or from the Union League, composed of
ge tlemen among the ablest and beet in this couutry,
whom I respect personally, but you will bear clamor
coming from the ma9a of the peoptc, who will
of in1ueti<-e and wrong, aud their voice, although
heard in tho way of petitions, when it co
mighty than the w
' ' ' * 1 1 - '
■ f
of the eea."
This was the language of tho honorable
8cnator ; and to hi» proposition that Ibis
vast amount of property should not escape I
most heartily respond. At Ibe proper time,
and after the various amendments proposed
by the committee have becu acted upou, and
all«', as I trust, the three sections continuing
this income tax upon all persons and pro
perty and upon all Income of every nature
and whencesoever derived, shall have been
stricken out, I »hall then propose that this
vast accumulation of wealth which is put
beyond the reach of all State
tion, shall be called upon to pay it just and
fair proportion of those public expennes
which are iucurred fur Us protection, and to
the existence of which alone it owes its life.
I shall propose, aud I now read for the in
formation, an amendment which at the pro
per time I will offer :
That hereafter there shall be annually deducted aud
retained by the Treasurer of the United ttatea five per
of all moneys payable as interest upou the public
debt of the United fctnU it, the same being hereby im
posed as a tax up.ni the property repr
bonds heretofore issued under the law*
States.
local tixa
nted by the
of the United
This proposition is in direct response to
Committee. I consider that ve
not calf
eo upon to throw a drag-net around all kinds
of propeity in
jected to its due and proper sliare of local
taxation elsewhere, and to its due and pro- i
per share of other taxes imposed by other '
laws of the United Slates and of the several
States. I propo»« to take that portion ol the
property whose escape from taxation isst)
heartily deplored by the honorable Senator
Irom Ohio, and subject it to that due and
proper contiibuiion which the income tax ot
all laxes
intended to embiace. It was a tax upon the
accumulated wealth of the country, and
there that
by bonds for than $2,000,000.000, easily at
tainable, easily measured, and collected
without the cost of a »ingle additional officer
in the Government service. I trust that
when this measure is proposed,
been, in direct response to the suggestions
ot the chairman of the Committee of Fi
nance, it may find favor in tho minds of
those who desire to see collected a proper
aud just public revenue, and yet not violate
those principles both of justice and oi con
stitutional law which have been
vocated by the Senator from Pennsylvania
who preceded me in this debate.
This income
been laboring under for the past eight y
jtbe honorable Senator from
Ohio stated, iu the interest of the bond
holder. It
the debate of yesterday, " a guarantee to
the bondholders that for that time at least
they would have the security of the income
tax." This is the statement ol the ebair
to the
reason why the tax was laid ; aud he stated
further, " That law, which did pledge the
faith of the Government in a certain mea
sure, was to continue the tax until that lime,
louger."
country, which is sub
earth that ever was devised
of wealth stands represented
it lias
ably nd
whirl, th
country boa
of
to
levied
i.i •
language i
, to
of the Committee
Finance
I
find two propositions : first, that
Then
this tax was created in the interest of tho
a guarantee to them ol
their interest upon the public loans; and wc
also find connected with that the proposition
confessedly that it
bond-holder« and
re
huly, all the favor and all the good faith
to , suggested by the acts of Congress at the
time of the creation of this debt have been
most fully performed by the Government of
a temporary tax to
teminate within a specified period. As the
honorable Senator from Ohio stated most
the United States. Sir, the favor to this
class of property-holders has been marked
nnd great. The whole operat
Treasury of the United States and tbe
duct of the finances of this country have
deeu directed in the interest ot that most
favored class of our people The system re
sorted to by the present Secietary ot the
Treasuty since the commencement of this
Administration has beeu —what ? It ba9
been, by buying up these securities at an
cuormous premium, to advance their market ;
price until—what do we now fiud ? Tue i
hoods that were bought at lorty to tixty per |
the I cent, of their par value in gold aro to-day I
| worth more than their par value m gold, or |
«t fully their par value. I believe that
the to-day the market price of the Uuited States
his ! »ix per cent, bonds ot 1881 Is five or tlx per
j cent, beyond their par value in gold,
So, sir, bonds which were bought by this '
j most lavored class at a small sum have. !
in i thanks first to the native wealth, power, and !
! strength of this nation, the fact of its capa- |
I bility to pay all that il ever promised to pay,
the j and superadded to that tho diligent
j the financial comptroller of this nation, have J
I • heeu forced up to aud beyond their par
the , value In gold, äurcly, then, there is nothing
. on their pari to complain of. If a man paid
forty, filly, or sixty dollars, and is able ...
! torn tbal investment, which has paid him
and some ten or twelve per cent, per anuum iu
gold ali the time, uow aguiu into gold at the
! rate of 112 or 113, surety he has nothing to
complain of; for uot only full faith, hut a
act 1 geuerobity exerted at the expense of the in
tereal» of th»» country, have been exercised
3, 1 freely In his behalf.
' The policy adopted by the Treasury nffl.
cial» ol the United Slates has forced thebe
1864, securities to something above their value in
; gold; and yet tbe cry is that a guarantee,
fame I the advantage of which they have fully
of joyed and more, a guarantee that was upon
ot the
it
tbe
of
face temporary only,Vial; now be con
tinued In their behalf forever Sir, I think
there has been no lack of ki -»r to 'hem,
short-handed allowance ot gfiH fetih to
ward them, they bhould he SRii'fied n»W to
their rank with other casse» of the
citizens ol the United States, aul to be dealt
accordion to the
handed justice. I would dea with them
perfect good faith - Hut i would not
exempt them from paying their lair share of
public burdens, nor discriminate in their
lavor against other clasRcs ol inv country
Then, sir, the object of this income
having ceased, other moans for procur
the same amount of pubic revenue
being, as I have atAted, directly a; hand, the
retention of this live per c
no a ire of even
upon the in
terest of the public debt, Le name rate
which it has heeu paying here .»fore, a tax
Imposed directly upon uccumulakd property,
will, 1 tldnk, amply supply the .kficlency
which may be caused to the pub)/- revenus
from the destruction ol this iuconit tax upon
other property.
Sir, it has becu said that there is au opinion
the community more acute,
more wise than that of even tlis wisest
individual in It ; and that il the grea result
called public opinion. M&ny roeu iu the
come to conclusions
irresistibly ;
could give you but lame reasons,.
were pressed individually. Ibis whs
and essence of popular
genre that forma to my mind oi ijjl
feat guides for legislaiiuu. 1
believe that this income tax would u. ve
reached the unpopularity that it has, that it
would be felt to be so injurious to the public
it is felt to he, if its evils were not real
I do not thièk il f
»re able,
nuectly t 1
, for wblrj-, perhap
IUuOU
m
m-W av
called the
iutelii
instead of ima
would be difficult to trace the reasons wbjr
these evils should be felt, and be fell uy tha
poorest man as well as by the most wealthy,
simply lor the causes that I have given here,
the easy method hv which
that arc paid by the landlord
talist in gross may he transferred to Uii de
pendents in detail. The consumer will pay
ot Inst; the poor knout will pay it at last;
aud yon make take Iront the lands ot the
rich landlord what you please, he »imply
au immediate remedy by tacking that
amount to those from whom Ms revenues
derived. Such la the case; such it has
been; such it always will be; and when the
people of this country complain ol the pay
ment of a tax of that bind they know pre
cisely where the shoe pinches, and they
besi can judge of their own »ottering»
under it.
Mr. President, hclieviug, then, that this
tax is, under our written Conetitutioa, for
bidden by the clause which I have retd;
believing it to he an unjust tax in it» r< mit»;
helieviug its discriminations to he ".terly
unjust; believing its exemptions tol%dolu
, lulling to affect lavor»bly those liasses
who appeal most to our sympathies anil
sense of protection—1 mean persoua of a
decent oondition of life with fixed incomes
drawn Irom the stock of incorporaud
panics, who are deprived of all benefit to
this so-called exemption under the present
form of your law, believing Ibis, an Xurtber,
that the demoralization arising from the
pressure upon men either to couceal the
proper amount of their incomes to escape
tax, or upon those who are struggling under
fiaauciai troubles to exaggerate their income
order to gain credit aud delude tlioso to
whom they are indebted; believing it to be
accompanied by inquisitorial features which
tend to creats discontent in the hearts ot the
citizens against the Government under which
they live—all these things justify me in ex
pressing the hope, aûd I certainly shall in
dicate it by my vote, that ibis income tax
may cease to exist as & feature ot American
legislation.
these huideas
and the capl
REMOVAL
— TO —
707 MARKET ST. 707
J, H, SIMMS, M, D„
PRACTICAL*
ORGANIC CHEMIST
!
Has removed his Drug and Pure Family Med
icine Store from the corner of Fourth and
King Streets to
707 MARKET STREET
Above 7th Street, 2d door above i t. Paul's M.
E. Chnroh,
I HAVK ON HAND A FINK STOCK OF
FRESH DRUGS
—ANt>
MEDICINES,
PERFUMERY, IIAIR, TOOTH,
AND OTHER BRUSHES,
TOILET ARTICLES, &c„ &c.
shall
ùellitiaa.

»ly in«
DR. J. SIMMS & SON'S
Pure Family Medicines
t
' e S e * a 3 * e Liver Pills,
.
Anti-Dyspepsia Fowder»,
White Linimeut,
preparation Their great otiiitv win b* a« fa i» .dpn»
riateJin the tutme a* they have in tb«pa»i ihaokfai
for **»« pn'mnngn ao überall v bra towed
5n»[ ne«., i^bopTto m«°n'
my new'
COMPRISING
The White Pulmonic Balsam,
The sr«
Leading Remedy for Curing Ihr
«ad
Lung l'i *•-*»««.
Blood Purifier,
Com. Pennyroyal Piilffl,
Cholera Syrup,
Unequaled Cough Syrup,
Ague Killer,
Hair Tonic,
Anti-Billons Powders, <fcc.
Unwins personally prepat
L'
, . Remedi
I can rally ^narante* them i
with c*
'• y
•nnnl attonti
n tbelr
ni- f>
nnd w
lo*e
... M * '•oaHnunnwof
, No. 107 Market Street.
Raepnetfuliy,
J. H. SIM Mb, M. D.
mbW (m *»p26
PROFESSIONAL CARDS.
J^CVI C. HIM II,
ATTORNEY AT LAW,
SIJTU AND KINO STREETS,
WlLIIINOToN DBL
^AMCKI. M. IIAHRINUTON, JR.,
ATTORNEY AT LAW
(!)
U
0
P
mayl2-tf
Q
ft
AND
SOLICITOR IN CHANCERY,
Exohang» Building, 8th and Market Sts.
WILMINQTON. OKI.
WM. 8. MoCAULLEY,
a
C
ATTOltNEY-AT-LAW,
OFFICE, COC MARKET STREET.
WlliMINUTON. DEI..
J. M. BARR.
ATTORNEY-AT-LAW.
;
.-UHMAL UtUMHNU, ^
«.u. Jkt> Market Street, Wilmington, Del
WM. O. WH1THLEY,
Attorney and CouaseUoi at-Lrw
821 MARKET STREET,
W1LRIINUTON, DEL.
DENTISTRY.
WM, D. NOLEN, DENTIST,
No. 210 West Fourth Street,
Raapactfully iJurtu« hi* friends aud the public that
I still continua*, o practica his profession, aud bas ■»
■ot vie** of a first cl«** Operator fro« Philadel
phia. who will glr* hi*
n5 3 in
he
attention to th# butinera.
Dr. VAN DEVENTER,
DENTAL SURGEON
706 MARKET STREET,
K^Vlftoen year« experience in extracting taatb with
Itrona Oxide Gas.
J. H. PUHL,
JUSTICE OF THE PEACE,
Notary Publlo and General Agent, ^
Office, 305 King St., Odd Fellows Hall,
WILMINGTON, DELAWARE.
JAMES H. SMITH,
CARPENTER ft BUILDER,
Jobbing and Country work attended to.
SHOP 3«venth and Poplar Streets,
fUeUsncs .—«25 East Seventh Street,
WILMINGTON, DEhAWARB.
Late
H. BURK. M. D.
PHYSCIAN AND SURGEON,
Offloe, Sixth tnd Market Street.,
0,.^Brlo,h,r»l * Oo.', Drug »ter*.
WttMlltSIOK, DEL.
sura ABC! OF eiXT* itsist
49* Offloe Boors, 1010 It A. M., S to 5 P. M.
bat been In praetl>-»28 year«, and bai giv
a of a
tha UM iu l
attention to the treatment of d|
a LBERT W. SMITH,
CONVEYANCER AND NOTARY PUBLIC,
No. 730 Market St , Wilmington, Del.
Draws Deed«, Bond«, Mortgage«, Wille
other Leg.
Bav* and »all* Real Batate, and inv
Mortgage*, Ac.
He la Agent for
Ooropanjr, of Philadelphia, a »aft and reliable Company.
Ae Notary and Comrniasioner. he take* AokD«wMge
ment* of Deod*for land in Delaware, Maryland, Penn
sylvania, Ohio, Indiana, Illinois, Michigan. Wisconsin,
Iowa, Tennessee, Vermont, N«w Hampshire,
Penn Mutual Life
leland, ke.
4SP* Persans wishing to Invest in safe seenrMes or
wl Kstata, may find it to their advantage to rail at bl»
8.K.corner 8th A Market ste
au3l
KatMlilIsliiil. 1930.
HERMANN AUREN.».
JOSEPH USING
EISI\C» & AHRENS,
GENERAL
PROVISION DEALERS,
C(LBIBATEh
SUGAR CURED HAMS,
No, 234 TATNALL STEKET,
WILMINGTON, DEL.
HAMS, BUOUI.DBR9, PORK, BACON, LARD,
DRIED BEEP, Ac.
NEW PUBLICATIONS.
TIIC GREAT CAUSE
OF
HUMAN MISERY
A LFCTURE ON THK NATURE, TREATMENT AND
Radical Cure of Somlo*
induced hy
itorrbuca,
Im poten
te Marrt»g-< gen
Fits; Mental and
J. CULVKRWKLL,
ry Kan
• Abuse, Involu
cy, Nervous Debility, and Impediments
orally ; Consumption, Epilepsy, nnd
Physicil Incapacity, 4c.—By HOBT.
.teen Book," 4c.
H. D., Author of
The world-renowned author,
as from
rlence that tbe
elTactoally re
r cordial»,
od eiltet u
, clearly |
awful cooaiqu
of Self-Abuse may
medicine, aud without danger
bougies, instr
itto
pointing
al, by wl
may '
rally.
• o matter what hi
heaply, priv*tel\
a a boon to th..u»
se*l. in • pUio envelope,
•lx cent», or two pc»<sR« '
the publisher*.
Dr. CULVLKWZLL'6 "Marriage Quirt.;" pr.ee
'core hlmsel
• lecture will p
»di
. may
Ipto
a* Pnblhher«,
CI1AB. J C. KLINK dt CO..
1*7 Bowery, New York.
Tost Office Box 4,5 §9
Welcome, Red Cloud !
Tbi* head* ab artiri* in th* Tribune, nnDonndng
approach to Washington ot tbe must murrt*
of the North-W«*t, oo a Peace Muaion Tbe paper Lai
»a» horrifie« over fort Pillow, raem* to tor fed that tUP
Clopp waa tbe toadar In tbe mnsaaern nt Fort Phil Kenr
. If th* people w
tot them r«-*d
of
in
know whit tb«*o IudUu»»re
LITTLE BUCKSHOT.
which eowneacea in the Ntw Yoax Wekbit, No. i-.nnrt
they will feel l«aa »ruifrntby for the 'Nobto Und Meo,"
perchance, to their snvnge «tat*, than il they take them
a* taoty palut* them. j*a-C.w
NEW BOOKS !
AT E S. R. BUTLER'S,
420 MARKET STREET.
Cloth,
42 . o
j Been**,
The Cbrtatmae Ua***,
Honor Brt*ht,
Guilty or Not Guilty.
Robert O mat ho a**,
Mother'* Recompense,
Only n Girl.
Th* Cared Lion,
Helen Gardner,
Bbort Trip Guide to Enrop*.
Life nnd Alon*,
• Vicar of BuUhanipton,
Tha Ln k of Konrin« Camp,
New Book* teealved a* toon ** pabti*h*d.
1 o
I
1 7.'
l ft
1
1 60
1 6
IBILDRRN'B COLORED TOY BOOKS
n
A vnry large assortment and great variety
price*, for sale at E ». R. BUTLER*!*,
Book and Newvyaper »tore, *20 Market Street.
*
flnrps
M J.IÎ.KCJ.Ï,
JWALL PAPER
PM
k
f'-S
M
cK:
Wislsw Shill îspat.
Z
r |116 MARKET STREET,
nglon, Pel
*
0
-.•Ifl " -
m
W ,ä m . ®i
;A
*
:JU
-

d
- ? sf
H
a
ANI) MARKET STREETS,
3d
JOHN R. HOLT,
WALL AND WINDOW llfcnURlTOR.
All the Latest Style* of Wall Papers and. Window Shade*.
PRICES LOWER THAN BEFORE THE WAR.
JOHN E. FROCK,
509 MARKET STREET,
H\3 ADDED TO UI9 STOCK, THE
CHEAPEST LOT
—OF—
HAMBURG EDGINGS AND INSERTIONS,
WHITE FLA ID AND STRIPED MUSLINS.
EVER OFFERED IN THIS STATE.
HOSIERY, TRIMMINGS, SASH RIBBONS AND HANDKERCHIEFS
AT GOLD PRICES.
JOHN E. FROCK,
509 MARKET STREET.
apS ly
G. W. HARLAN.
with J. M. Hatlan.
K. L. U*Yr.j,
< •
A JW «*> » ^
V
Successors to Enooh L. Harlan,
P'
%
*
DEALERS in
LINE GROCERIES. PROVISIONS.
FOREIGN FRUITS,
DOMESTIC FRUIT.
SALT, OILS, TEAS,
GUNNING MATERIAL
IT.'HISG T.V>,KLE,
WOODEN WARE, iw., &c.
aoot
- -
W. would .specially invito
wall a« all
nllo-i of ron«nm*r»
generally to onr .toot
(u«l eonfiioat that era
hide, ai W»
Our Stock of TEAS have been ohosen with great oare,
Aud if
I. will Deed no other
K-ommeaiiA'i 'o. W» (ball endeavor to keep cn
SPORTING MATERIAL,
FOR BOTH GUNNING AND FISHING.
Onr atork of Fine G
r* of •
hate
ompl-te In **rh der -
Haring had ao «•sp.ri
I rearectfnlly sol in
ittM*
-n.
of the patrol
ear, w* hope, by alric
public patron
il.. I,
In the
HARLAN A HAYES,
221 Market Sirecf, Wilmington, Dei.
s'28 ly
N. B —Order* from the Country solicited.
EDWARD MOORE
MARKET
STREET.
223
228
C L 0 T HING.
1870.
SPRING AN L) SUMMER.
FINE RE,\DY-MADE CLOTHING,
FOR GENTS, YOUTHS AND BOYS. .
AT PRICES LOWER THAN EVER
MADE IN SUPERIOR MANNER,
BY WILMINGTON ARTISTS
AND SOLD AT
LESS THAN PHILADELPHIA PRICES.
FULL LINF, OF
CHEVIOTS, CLOTHS,
CASSIMERES AND VESTINGS,|
For Ordor Worli.
1870.
mh22-3m
THE DELAWARE
MUTUAL LIFE INSURANCE COMPANY.
$100,000.00.
G1MIU.MLE CAPITAL;
HOME OFFICE—"Exchange Building" cor. 7.h ana Market Sts.. WLmingtoa, Del.
lb« Pioneer Mutual Company in adopting Bates ot Premiums based oo American cxp°r
Mortality and Iniereut.
Premiums lower than auy other Mutual Company.
Purely Mutual. All the profits divided among the folicy-IIoidere. There
this Company.
All Policies non-forfeiting. Not after two years, bui after the first Annual payment.
All kiuda of Policies iseued. Ordinary Life. Ten Year Plan. Single Payment nud ln«ial
meut. All kinds of Endowment Tables. Keiuro Premium Table. Joint Life Tub> Children'*
Endowment Table.
Premiums Payable ia one Payment, in Kite, Ten, Fifteen or Twenty lovtalment«,
Lite. Payment* received Auoually, Semi-Aunualiy, or Quarterly. All payments requir'd i
Dividend» on tho *• Contribution Plan." It w. 11 be observed that tbe .eduction of
a Dividend in advanck
Tbe Loan feature ih entirely
Company's publ.catious.
MOCaho.iera
u c»b 8
• ruian
•TUB»»
igiual with tbia Com; any—for full rxplanation, tend for tbe
LtA*r
TABI-.E OI* 14Ü.TEÖ.
ib. Company'*
tnirnd promptly (urntohed
Bom* Office, or u> nny
noy in oruj*
D W. MaCLL, M h., CK.cf Meat
JOHN r McLEAR. Ihr * tide v.
OkO.
M M CHILD. Se:reta,
. STONt, VUePf*t4e:t. BKXJ. NtKLDS. Conner
end
» oFFic») Gcn'i A , gl for Deluviarf.
TRUSTERS.
ItOltr. C. FKAIM, (at
John P. MeLnnr,
'i* G. Gibbon*,
b II. .la. k*on.
Uwi* P. Bu-u, M. b
Thom», I». w,
William Canity.
William U. *wlt
, Jr.,
E'lw Brnnhar
*-n'l Baacrofr,
I*
J<ü»n*V.'Eto«?
J*
J
J.
0.4
•in .v IlUto*.
J. tl A lauis
DIRECTORS.
JOHN P Me LEAR,
WILLIAM RUSH.
THOMAS D. WEBB.
aulU tv
WILLIAM CANBY.
ÜKGKUB W. BUSH.
WILLIAM ». HILLES,
EDW. BRING iirUfcT. Jr.. JOHN V HI.-.
WM It. BWIFI.
WM. tl. GIBBONS.
FAM'L BANCRuFT, Jr.
GEO. W. LTONK,
ESTABLISHED 1837.
-yuu.&.l
%
c\>
&
J
DEALEf IN
BUILDING AfD FANCY
HARDWARE,
CARPENTER Ô TOOLS,
Paint,Oils, Glass r &g-. & c -
UOSENDALE CEMENT
304 MARKET STREET.
_WILMINOTON. DEL.
PIANOS. ORGANS,
WATCHES AND CLOCKS.
ET*rsj.
rnm
Ti.
.-teinplstiug the porch*** of «
1» hafor* InTMtfug aaeartalo
best I
and •• • Pl.no
A -kA d»y pureb*M*. it {. advlMbl* u
on* which would be likely to «in MtMhMlea, th.
*t number or y«*r*. Wc hoing Uit ft*i* AnnU for
- • r the celebrated
Prestien & Berwind Pianos,
thoa* .boat to pu
• O*
Action. Brilliant
gin« in tii* mi Id a. and formid.hU In thn
by nuy other Plano
raat
Del**
W <nld call the «pei-ial aU*n
chase tc their rav* '
aud Agraffe, with Imp
the treble
m the market
li.-t
Alaoon baud a general aaaertoent ot
MUSICAL MERCHANDISE
Sheet Music, Violin, Guitar aud Banjo String«, (beet
qualify.) Viol las and Case*, Germai and French
• •run»*, Banjos, Tamtxuur
f ea, Harmonic >ne, ««., he
a good a*t.oi tirent o f Watobe* and Cloeka. Repair
ing of «very description promptly attende J to.
PIANO AKD ORuAN TORINO A SPECIALTY.
J II. IILEIER A CO.,
NO. «10 MARKET STttBKT,
u-yiVCm WUM1.NG10N, DEL
Pluto«. CUr.
. Ei
BOOK IHN DING.
JOHNSTON & BOGIA.
BO »K BINDERS
— AND—
BLANK BOOK
MANUFACTURERS
N o- 420 S hip 1 e y S t r e 1 1*
WILMINGTON DBL.
Orders by ui.il promptly auandud to.
MaXTIX JOHSàXuX.
WILTBEKGjüR'S
FLAVORING extracts
»»».^ equal tn any made. Th*v ar« prepared
I « k'/'urfr l* * " lU ^ k** 11 ' 1 Ù>ia4r
HT A » c yu*r Grocer or Drug>j ut for i WOtergcr'e
mn a
BlLLC W 'S INDIGO BLUE
« ue U.l iri cU
UtuUtgcMKte. 1> win ,o,.,i tuora w*ui thau/bor timet
LA J u dl r
rket, for
i -
A l FRED W
..IbUtuKR'a DRUG 8T0R K ,
No^2.U NORTH SECOND filRJCIT, l'HlL aDELPIJIA
e lorti WiLTHtMii-Mnd BahlgWs
*•
r counterfeit. For iaU by
Grc
rt and Jirujgntj.
Wiltberger's Indelible Ink
W « U be found on tna! to be a eupe
on hand for oalo at r«ht*oaabto
SPICK?, (ion mue UKDICINB», CU
Taptoen, i*m
article. Always
cee. Par« ground
•ad a t I ( *!■ hklns, Kpoug**,
IEl'ltK KO Klt/o DRUG STOKE** "*
MJ ypr t.% Second St., Philadelphia.
. to YOtlNOBIKN.
Just Pvlduhrd, in a Seated Envelope. Price
Su tente.— A Lecture on the Hatora, Treat
meu t *ud Radical Cur« of fcperniatorrh®» nr
ALFKU
'
• I
_ nury halations
KplIep«y*aVd l?i"tf*^5#iiÜi
M U *D.^ author ** 1, Ab ***' **
I '•
i.
By Kc
Book,'
The world
rle.rly ,.r..v.
UM • ■
«•lau
or, in this admirable Lecture,
that the awfnt
In
ui*y P be efflectually
ell
ine. and witbo
dangerous surgical op*
or cord tais, poiot
attec_'
bat his con iUlan may
'■•ply. privately and radically
a Ikkd io thousand* aud tbou
. hv
• lie
this Lecture wt
pro
address, in a'plain
,
J. & J. N. HARMAN,
410 ?J. N ro ? rth 8TREET »
WILMINUTON. DELAWARE.
.....
»f
pniiage stamps
prie* U cent.
"•age
I f. KLINR 4 Co.
127 Bowery, Naw York
t -
. H
pom
OFFICE BOX 4.5 80.
I II N I T I It K and V K NK T1A N BLINDS
' •
F
ARGK
LONG KkTAB
AKk-RoOMfc. Fu
ure ef «very variety and
lioKtuy. Roa«woo4 and W »
•tyle,.
ilabla ft<r l'»rkr, Dlolug-Kootn and Chamber
Furniture to
» U-K« aad vr-tod a*
m Delaware an i all article, .old
»ARKANTKD TO BR A6 &JL
b*t.<
FKRfcKNTKD
BLINDS of tbe most fasbirmabla design
•tlyou band. W« a
P a large
id I
•>
riment of êpriag ,
u.k Main
u*
J. 4 J. N. HARMAN,
Klug fctraet.
y:HlBk ACADEMY,
NEWARK DELAWARE,
PROF. LD'.VaLD 0. P0I.TKK. 4. M.. P&1KC1P4L,
A Ftrot-clats Mathematical, Clagalcal and Scientific
BOARDING SCHOOL
For Lox« nud Young Man, w.ll commette« it* one bus
drei nud Aim Amo tune »«ar
HLPItJlULU 1*«, 1460.
i. * 011(1 for Cireulnr.
For full ibforaini
tyaoiy
PENMANSHIP.
J. *. fcOl L.fr:,
A.A.IIP,U U
)IUIfr .
1
tkacuku or
. b .
uoiuMibf thucliy Th*
H!
ouc«. Turn numb«
Â"cô™ u*7 *"* ** U ^ w,B * 0,r
Joan Ta l aii-L^ifa*!^ 0 *'
„iho wfü. Jl.
ICE ! JCE ! !
PUKE BOSTON ICE.
5hNJ MORRIS,
h nnd &u.g Btrnata.
npl-'tf
your or
*TFIC.
r u.ogu'*.»
iMBtrei
Piles or Eemoirhoidal Tumors
L A.\lih\rniXAL, BL1AÜ.
' A ' N k«i 1 . T JV; V ", f* 0 ;' 1 *!* 1 »- P«»»ratty
tvr.u, w.moul t*in, daagnr, laalru
r
Bl EkDI'

i • A. RcCAXOLkSS, M. D.,
J SPfclSO GARDEN »r . PHILAD'A, FA,
u to over elect \ hundred ot tke bant
.pbia, wfc bare Lmo cared. 4 pr*e~
y * lu lbl * d neuer without
i ..
. tu.** tvarr

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