Charles City intelligencer. [volume], November 24, 1864, Image 1

About Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866

Image provided by: State Historical Society of Iowa

                
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VOLUME Till.
THE
Cjptlts Ciln Inttlligrnur,
rarrsusnsn STRUT TIN HFDAY
BT A. B. F. HILDRETH,
DITOR AKDmormrrOR.
PRICK, $3,00 A YEAR, IN ADVANCE.
OFFICE IN THE INTELLIGENCER SUIL0IN6,
roRXKR OF
Stlftita ABTD KGLLl ftTltKRTB*
opruriTi priiiM n«jr4Ri.
tksrlet City, Floyd County,
1 w.
3 W.
$3 00]
ft AO
~l~fcqnare7 tl 50
"""f^fc)itareii~| 3 (Ki
*~I Square*.
~~4 Square*,
4 W. 3m 6m 12M
•3 75 I $5 oo *7 tl2
7 50 8 110 1«j ft
i 50 I 10 fio 14 I 21
10 00 I la 1X11 16 -J5
12 50 14 00 l«r
14 0.1 ffi O.1 a*
15
a so so
4 00 I S 00 I"
5 oo in «»j
son 1
lMi
ft 00 I 12 mi
2 oo 15 CIO
Panares.
)f VTnmn,
Odumn.
I CulttWB.
00
IS
00
THKMONT iiorsi:,
Corner of 8th and low*
Street*,
WBUQUE, IOWA.
This House is centrally to the lti»i
new part of the City, anil Pontoftk-c. The
propru tor desirt s to plt-iise all who mny favor
liim with their patronage, and solicits a trial
of tboae visiting the i-ity.
GKO. L. DICKINSON,
Proprietor
N. B. A tint-dam Barter Hbop anl Buth
la| roooM in the house. 17yl
AMERICAN HOTElj,
•mm or EAST WATITK a DrraoiT
MIL H'. Ch'Kt'
W. S. AMOS, l'Uol'KIETOR.
Thin House in UniUe«l in the hi^iuesii part of
the City, convenient to the Cats ami Boat*.
IT OiuniluiN and IU^a^e Wa^on always
on hanil to convey 1'axKeiiKer^ and ilat K*Ke to
and from the lioutsund Curs free of thar^e.
"Win
CARTER HOUSE,
JOB* L. WILCOX PROPRIETOR,
MAI* STRUCT, CKDAE FALLS,
Black tfaui tXiUiJy Iowa.
This HIM.' havina chunked htunlrt, and un
dergone a thorough leliltin^ ami reincHlelinur,
is uow ready for the aceoinmodntioii of the
public. It is situated ill the business part of
Cedar Falls. The proprietor pledget* hiuiM-lf
that no {tnins will be spared to make his
guests comfortable. Stages leave this house
daily for the North, South and West. v.5:3T
STOP AT THK
IOWA CENTRAL HOTEL,
WATERLOO, IOWA.
CWAPMAN & WILLIAMS. Proprietors.
^LTTOliX lb
A€.IRriniger. R. C. Mblger.
G. O. & R. G.HEINIGER,
A O N E Y S A A W
And Solicitors in Chancery,
Dtalcra
iu Ileal
Estate, Exchange, ico.
CIIARLM CITT, rUTD CtH'.tTT, IOWA.
"Will attend to business and practice in the
Supreme and Oistrict Court of Iowa.
Information and goud referoBCC* will be
cheerfully given o« requost. 3Stf
W- B. FAINRISL*. n. o. PBATT.
FAIRFIELD A PRATT,
ATTUHNfiVS AT LAW.
Obrfei City.. Floyd ....
toIM.
Will practise in all the Courts of the 8tftt4
All buHiueMi promptly atteBiied %o.
8TARR k PATTERSON,
Attorneys Counsellors at Lav^
1'ilAKLt.S CITY, I'LUVUCO., IOWA.
|*f Will piiK tice iii Northern Iowa and
^Southern Minnesota. Particular attention
pai to Ci»Ilectkmi, paying tit« s. «onvey-j
laiuiu^, and fuinishiinr abstracts ot title of
[Land*. Office over'Stone Store. 1 vMy
Watches and Jewelry,
B. SAWYER,
Watchmaker and Jeweller,
AT Till
CITY JEWELRY STORE,
|£BAB1BS CITY. A FLOTU tm'XTY. IOW*.
)i ii. Watches, Clock* aui Jewelry r»
I pair
ad in tip-top style. 42
tt
_____
A. B. VAN COTT,
IMPORTVR AMD MAXTFACTrRER I#
Watches, Clocks, Jewelry,
MASONIC JKWKkS,
StlVEB AS I) PLATED WARE, ETC.,
Cor. Bast Wiitar and Wisconsiu Sto.,
MIl.WAt'KtJ WIStoXlUN.
Wainh Tools and Matarialsof «vety duscrip
tion, 14tf
MATS0N & LOOM IS,
IMPORTERS AND HASUhAl'TUREKS^
And Wholesale and Retail Dealers In
Fine Watches, Clocks, Jewelry,
No, 194 East Water Street,
MILWAUKEE, WIS.
n
A. B. F. HILDRETH, EDITOR & PROPRIETOR.
Iowa.
-o-
Any person obtaining Ave subscriber®. and forwardlnir
th« money, shall be furnished with a copy «f the Intelli
fencer fur this nwvk'e so long as tlic number ."hall be
k*pt rood.
Business |"Ttnininc to tho paper can be transacted
with the Publisher any (lay at tho Oflcet of t'uhlii-atHin.
CQmmuuiruti»!i« mriy be addressed to the Editor, who
ilpilHfUy and faithfully r^|« n(l to Ihetn.
TERMS Or ADVERTIfttVQ
|JM U
IK 00 25 00 |~M
Aucvni roil THK iynti.uciKMCEit
8.11. PcltingiM k Co., Newspaper Advertising Agcats,
HS.W Park How. Vcw York.
C. driven. (ieneral Advertising Ageat, Dear
bora Street, Chicago.
BaaiDesi CardK of Ave linen or lex* will be tnierted in
Ihlicolumn for $5.00 |*r annum. For «ach addMloual
ia«,*v*r flTe. one dollar will heeh«reed.
HOTELS.
Miscellaneous Cards,
CARL MERCKEL,
MASI FACTI
11m
or
Tin, Copper, and Sheet Iron Ware,
DEAI.U IN
S O V E S
AND AomrruTRAi. IMI-LKMLNIS,
ALMI FoB SALE,
A laige assortment of Kerosene Lamps, Lamp
Chimneys, Wicks, Shades, &c.
Tin Roofing Executed to Order.
N Old Tin ami Copper Ware Neatly
repaired on short notice.
Shop, next door to Lehmkuhl's new Stone
8tore, Charles City, Flojrd Coonty, Iowa.
November 8,1864. 45
AGRICULTURAL WAREHOUSE.
WASHINGTON BRUBACHER,
DSAI.KK
Iii All Kinds of Farming
I E E N S
A 50
Wagonmaker'a Stock,
WATERLOO IOWA.
I. M. MERTUMAN",
Notary Public k Conveyancer,
FLOYD VILLAGE,
Floyd County, low*.
11. C. INMAX,
MaHle
SURVEYOR,
Rock Fhyd County Town.
Will promptly attend to all luifinewt entrust
ed to bis care, and will furnish Plats when
detirad. 41m6°
SMITH k ATKINSON,
DFAI.KK3 IN
DRUGS, BOOKS,
STAT/OXEkV,
Newspapers, Magazines, $c. 4"C.
CHARLES CITY, IOWA.
Store on Mill Street, pear the Mill. jlf
BCLLAMY, JACOBS
Commission Mcrchaute,
AND ItEAI.CHff IX
U I S
161 South Water St., Chicago.
RUrUKNCF.*.
Qoald 4 Brother. Hmith, lVIlanl ft C&
STEARNS A FORSYTE
Wholesale Grocers,
-AND-
DEALERS IN PRO VISIONS,
1S5 South Water Street,
*. w. STIAKXS, CHICAQO.
STE4KXS,
1, FORSYTH. Uyl
CITY BtXK.-Ti RK
B. M. HAKUER,
WSMJSUI A wn.11 I'LUU IS
Books and Stationery,
9
Music. Instruments, Print and Wrapping
Papers. Pimters' Stmk, Etc.
No. Ill MAIN {STREET, Demurs, IOWA
Depository of the American Tract Society.
ALBERT H. HOVEY,
AKent for
Manufacturers, aiul Dealer in all kinds of
Agricultural Implcments,
ALSO
FIELD, GARDEN AND ILOWElt 8BEDH,
No. 194 1
«ik* Street, Chicago, Illinois.
P. 0. Box 3047. Uyl
A. B. F. HILDRETH,
Notary Public k Conveyancer,
CHARLES CITY,
FI®ydO»un^r, IoiWk,
J. V. SMITH, M. D.,
KCLKCTIC
PJl Y SIC I A N A SI) S UR GEOXt
CNARLK9 CITY, H.OYI) CO., IOWA.
Offieeat the Dru^ & lVsk Store, on Mill Si.
—Residence, near the
School House.
H. C. BRADLEY
k
CO,
WHOI.ISALS DEALERS II
Y A K K E E N O I O N S
lit East Water Street.
USr! MILWAUKKKn
IDA HOUSE,
S. M. WJJt&EX, 1'ROPRIEfm,
WiriKT,.,.., linn Corarr, Iowa.
BLAIR & PERSONS,
WBOLRIALS k RETAIL DI AUBS 111
China, Eai thern k Glass Ware,
SILVER PLATED
Cutlery, Ja|ianued Ware, I^ookiiiK Glasses,
BritaUiiia Waie, Uus Fixtun s, Lumps, &c.
..•» 156 East Water Street,
MILWAUKEE.
WOULLEY & SNYDER,
Htm CITT riOTD corxrr IOWA.
Plows made and repaired,
Cturitgealrontd, and General Jobbity
AMERICAN HOUSE,
COMER or MAIK AiiU HARkkT MTROTV,
ROCK FORD, ILL,
Nearly opposite the Kenosha Depot.
BOW1X A. 111UEUIW, Pnr|rrit»wr.
|Siirsl# ot the Iluuse couveywl to aud fmai tbu OtfS
(TM of vhargt. Aai|iW f'labliug nmrM
Montgomery House,
BY HENRY BAKER,
MAMMA,
CHICKASAW COUNTT,
HEMI HOLD'S
Genuine Preparations.
COMPOUND FLUID EXTRACT BFCHU,
a|"sitiM' ainl Kem-.ly for disease* the Blad
der Kidney*. Urm .'I, an.I I1«»|»~i ?*l Swelling.
This Medirini! Increase* the |ow»'r of IhK'^tNm. and
e*i it' tin- iih-.irlnM.t- lulu Itt'iiItliy action, by which the
watery or calcareoiw deposition*, and all unnatural «n
hrfRB«l u« roliKMl, u well aa sain and In datama
tion.
HKI.Mftm.D'M RKTRMT BICHC.
Kor W«-akin~- .iri-inK Irom K*iv--«s. 1l «lit
il lie
tilled
nation. Ktrh I11.I1-1 1. tH'ii ot Aim
mllowiiiK •vmi't"ni«
ItKli-tprHitmn to ExSHMa,
ls- »f Memory,
Weak N'orves,"
Horror of |iteae,
INmness of Vi-Kiii.
t'niver«:il Ijt~-otn-1»4"
the Mii-c
H(t Ilaii'N.
Uryne-s of theskia.
or Dual
Willi the
.iri-Miu Irom Ksir
I
A** of lYiwnf,
l)ifflcnlt.v of iireathlaf,
Trembliiur.
Watn-rnlni-m,
Tain in tin' Rirk.
Vlii-hifit of ine Body,
Eruptionx HI U»e t'aue,
fallkI Coautenaoee.
Tl«*e mirtwmt, tf aitoweH to ff on, which this EMdl
ehle invarUbly reinovt1*, »non follows
Fmpofmri/, Futility, Epileptic FiU,
one of which th" I'al^-nt may expire.
Who can ay tluti ttn-v are not frvquently MMSl bjr
thl'.-t" Inreflll llsetl.-e|l,"
INSANITY AND CONSUMPTION.
Mirny are aware of the raa.-r of llie !*uftw ih^.hut
Sunt trill eon/en the record* «f the Intone Atyltmi.
iml m' liiiieholy ileaihri hy i-otitiinption bear ara-ile srll
jn-« t- (lie tnitii ol tin- aMertiwi.
Hie i'ii tit'iOi'ii once airii te.l ly nrganir wrakaetis re
|iilre lie kid of 111.MM in. to wtrenKtlKfi and imigiVate
the 'V III,
Which IltfmfxJd' 1 Extract liurhu t'/itwtoMy dM».
A trial will cKi\ inie the ma*t ike tiutl.
FEMALES -F1 IM A IJiS -FEMALES.
In tnanv affections pi-euliar to Females, the
biu.t UiS'hii w ini'-'(ii.»ll«l l.y any other Keniei!y..i» in
(Idoro-i- or Retention. Irre^ulirtty. I' iiiiriilni-."i or slip.
(H-e.sliKi oi rn-tiiniiry nutnui-. I'lcenttiil i»r seir
rhf.li -.Uitc of ili. li. ru- I j-.n li'.ri luin ..r Whiles. Stenl
itjr, ami tor all nonmptnint" Ineidrai tn th' **, win-lie
arming from indlscietais, lialnlt of dUsi|ialsm, in tMe
DECLINE 011 CHANGE OF LIFE.
Take no more Balsam. Mercury or unpleas
ant m-dieine* for nn|i|ea-niit or dansreroiM disease-.
I/elmthjlii'i Extract Ituehu and Improved Roeewath
CURES SECRET DISEASES
In all their t.i^. -. At little expense.
Little or DO i'hmij In diet, V. iiicjtivcutcnee,
AND NO r.XITWI RE.
It causes a freqix'ut rio-rc aii't cive.s Ktnwpth to tin
lata, thereby rt'inov in* ol-tris tNri«. |m*veittlii aiid cur
Bgtiii ttiriv ot the I retlim. uilnyniK |mn and inItiiiii
matieti rri-qiii-ht .11 lli'- i 1 of ill-raw-, ami i-X|ellll!t
ail |Mi-oiHXM. •Ii-«i'el ami wnrnout matter.
Tlioii^and- ii(«.|i ill" I-aii'l- MIHI ti.ne lieeti till vi«titn
tT t.Huu k-. and who h:ive |UI|.I henry fw to he enred o
sls'11 titm-. luttn i.HiHil tiiey Were ill-reived. irt lli.,l
the IIISIN lii-.i.j ilie ii-euf |iowi rl il i-li ni(ifnt-.
h«en drteil n| in th« sy-tetn, U lrmk oH III an »p*ravA
ted lor
III.
k
CO.,
PRODUCE AND
urn I iik
ijm after mairui'jc.
n inilxd-l r.itnrtof Hm-hii (hr all «W*tWmi and
llir i.r.ooi oivuu- wli thcr extetillll ia tuale
nr fem.ile. from whui. vi i i uii-e i^ri^-ituitiiig aud no u .t
tee oi bow loin.'-uuiijltip
IhsiM-e-. ui tlie-e nrn.uis rcnuirt the aid of a dmr
Helml.i.lil'- FMrnrt HIHIHI IS th«* tireatliionlir. .iiel is
eertuin to Imvt tliedesireil t4t«i ill all di-.*«-»« for wlis li
it is reeoiuiiieinliMl. K.vuli-iii-e 1.1 IIm most rt lialil.' ultd
rwponsihli rltarai-ti'r w ill aerni|Hiiiy the niedictuc.
Ptht |1,U0 prr Battle, or tNz for §5,00,
delivered to any addre-s, ser«ir«ly l«ckcrl from ob-ierva
Hon
lie-crile ii|.i..in in-ill communication*.
Cures Gaaratrtd. Advice UraUa.
Addrex- l»il. i i f..r niiurtnatKSi t«»
H. II. lUrmlit,
104 Snail I r11111 -I iM'ii.w lie-tni.t, I'tuiiuieIfitiia
lUl.MIti ill i S .1 I". |.K,
RKLMI*'I.I» IH-nir nii] tvi neenl Warehrxwe.
ttHI BriMidwa), lew Vmk.
jBnrmreqf Omnter/eUt and unprincipled I tender*
whs cudeavtr W dt»|i"-e of tli ir owu .nil other"
articles oo the reputation attained by
Batiatioid'a Ucnnina 1re|iarnttaaa.
Ixtrai-t Ihit lia.
ijiti•*i .-arsapariUa.
InproveU Mi
•OLD BT
ALL DRUGGISTS EVERYWHERE.
Ask for Helmhold's—Take no otli«r.
Cut out ike AdvetUnen*i*.l aud aan4 for tt,
And avoid tmpotHim qmd erpotmrt. 4?yl
HOSTETTERS
CELEBRATED
STOMACH
BITTERS.
jy*ua aad jiower ul Iu#k. urfnin i- Mi.'i a Heralira
uf Wouiti-rlul vftii ul iu diseases of th«
Stomach, Liver aud Bowels,
Care* Py»p*'(»la. liver Com|4aiDl.
IOWA.
Stages leave this House daily Cor the North,
South, East and West.
i(u. H. M. DUNy,
UKALKR Ml
Fashionable Millinery Goods,
Wholenile aud Retail,
ft* It Wiacanita Street. Milwankot.
n«-adai-he, Gneral
Jlebilajr. Ni*r\-miirni'--*, 0riiri*Mi« of !*|,lrl s. hunk
patiou. t'olie, Int.-rin tl.-nt Kr\er-. l'ram|^ aud
fipa-iu^, mid all I'ompla.iil- of rither
ariciuy tr.'Ui Itoil.iy Wi-.tkiiem wUvilier
iuberetrt in the sysrrni or prw!uc«4
liy »JK« ul r«u ci.
thai is not wh'.iii-oine. Rciiia) and aaahMttve
IU It- lut'.rr enler- into the ••tii|«i-il.ini .if llos iKTTI-K'S
iSToM-M UITI'l-Jts. Thi» poptilMT pi *|wiaUMi inutaiu
no in.in r,il ui anv kind, noilruiiiy Ix.tin 11 i i. m. lit In
lirry uxount but it is a eouiliuuinoii at Uie ixuuio ol
rare iialraniK- herb.- uiui iliuu wahtha |Mr*l aad aiiM
•tl ot ait difliiaivt' atanuUuU.
It w well to be forearmed a|taln«t ithewe. and. fir
a» llu liiunoo -y-|i-m can le ir.t.-ilit liuin.iu ine.tiis
a|raiii-t IIWII.MIH•* iti| rnd4"nt1 h) .in un»liolr-oiiu- atmo
|ih» ri iiii|nirt' water mid other e\t ru.ij cause-, i-ti-t
tor's BiMura may bo retted mi u a us. ^'iutnl.
In districts iufi-.-tcd wiUl Fever ant A/nr. It ha* hem
found mUlliiilr as a |rrvelitivr and ii resMtthh-a*a
dy an I tlM)U.lll'ls who re-olt to It tinJel l|i(i|ehell-ii*ll «t
atl iita.k. i-II j.• the s«-i mrp- uinl tln-it-iiti.l- I -lu-f
luil to avail Ihctu-flvtfs of its I'ruieetive i|U«iaie4 ill ad
vaiicr. aremuil hy a rry hrs-l course of this marvelous
HMxt'i'iiii' Krver und Ayim |utj«'iiis. alter ln'iii^ |IIHMI
with iitliliilie I'.r 111..i,tli- III va.li 111.1.1 t.iii !v -.U' l.itei:
Wii U
ul diuiM«rii|s alknloid, are ihH I
Per«ms of li-clil* habit. liabV* to NervwM Attacks,
ol ^Htriu and l'it» «r Uai^u«r. aad pswata and
pariiutiii iil relief fioin the Hitler*. The ti-tmioiiy UB
thw loiut u aiovtuuMcliistvtf,auS Irom buth
The a(i.njr of Hiltoun Otis' i- nnnioiiateiy a^iairy1 hy
a HS*LE DUMI uf tile otiiuuliiiit, and by OLCU-KIUMII rtwiirl
lag to it, the n-lura uf Uie iinnplalnt may hi- |revenkail.
As a (o-neral Tmiie II .stotU r's Hitters prmluee ejR-ets
Vim ii iiel-i lie e\|« rietieeil or witue-se.| In l..ri lie v t.m
BE tully a|.|irei i«l. il, lu CUMM of tmstilutionul Weak
BOss. |"i rinalure I teeny and llelnlity and lH-.re|.(iun|«
•ri-Hi^ irolil Old Ajie. it elert i.-e- the eieeti le HiUuo4He
In III. ronvnlrsceiit stages of all illseAsi* it n|ri at,-* a a
dull*til'lli luv Ifcui&lil. W in li the i-.Wil.-iJ Ibttiire are
elii^ed, it .i|M.'rates to re enforce un.l re-estatilisli tlietn.
Ijmt, but net lcaat.it Is Ttie Only Safe Stmiillant. beluft
EMUiuta4ured froni nmmd and uiwuHKiti* a
uaer
la la. aud
•lllirely ree froin the acid ek-ineiits |re.-oiit iimrr or lun*
Ii all tho ordinary louic* and slomaahica uf tha day.
No family medicine has been so uinveriutlly, and, a
Sav belruly added. l4*nrrlly i«»|.uU»r w ulitL»-luU-llLuviia
portioii of Uie coniQiuuity us Mm-letter s llilters.
ITepared by IH^TETri:!! ASVUT1I,l'itt*burgh. Pa.
by allfir«aMs,flneM«aaism+mpmn tmy
Wisconsin Trunk Manufactory t? «ny for ins or
consumption. in any on- rear, slial
JOHN R. COCTP, empt from duty and all ylieep slni
237 Main 8treet, near Newhnll House,
Milwaukee, Wisconsin.
Manufacturer and
WHOLESALE 4* RETAIL
IKALF.R IS
TRUNKS, VALISES AND CARPET BAGS.
Our VVurVi is excelled 1j- none, and all arti
cles warranted as represented when sold.
Trunks made to or«)er, covered and repaired.
OFFICI A r.
LAWS OF THE UNITED STATES,
f*aaarri at the Mi-.l VmIOII of the Thirty*
Kl((htti Con| reaa.
[PUBLIC—No. 148.]
AH ACT to provide internal revetmc
to support tlic povortiment, to pay
interest on the public debt, and for
otbor purposes.
[oo.VTUWtt.]
BROKERS.
Sec. 99. And l»e it further enacted, That
all brokers, and bankets doing business as
brokers, shall be subject to pay the following
duties and rates of duty upon the sale of mer
chandise, produce, gAd and silver bullion,
foreign exchange, inenrrent nioiu'V. promisso
ry notes, stocks, Isitids, or other sccutiliesns
hereinafter mentioned, and sh all 1-e subject to
all the provisions, where not inapplicable
thereto, for the returns, assessment, collet tion
of the duties, and liens and penalties as are
prescribed for the persons, firms, companies,
or corporations, owning or possessing, or hav
ing the management of railroads, steamlsiats,
and ferry-lioats, that is to say pon all
nles of merchandise, produce, or other gotnls,
one eighth of oue per centum upon all sales
and contracts for sales of stocks and bonds,
one twentietli of one per ivntuin on the ptr
value thereof and of gold and silver bullion
and coin fouign exchange, ptoinis.soty notes
or other securities, one tweutieth of one per
ivntum tm the amount of sin sales, and of
«H contracts for such sales Proridrd, That
any person, lirm, or coni|any not Leiug li
censed as a bioker, or linker, or whoh-sale or
retail denier, who shall sell or ofler to sell any
merchandise, produce, or gold ami silver bul
lion, foreign exchange, iucurreut money,
promissory notes, stocks, Isxids. or other se
curities, not bona tide at the time his own
propeitv, and actually on hand, shall lv lia
ble. in addition to all other penalties provided
in cases, to pay fiity per centum in addi
tion to the foregoing duties and rates of duties
thr NttiK rt t«pi vtlrily, or oilicrwU*
and set forth in schedule A. hereto atiiH-.\-d,
to e [iiid by the |ers'»n or (enons owning,
poss«-ssing. or keeping the same on the firwt
Monday of May iu each year, and the same
shall bo aud remain a lien tberam until puid.
Schedule .1.
Carriage, gig, chaise, ph.Tton, wagoM,
buugy wagon,carryall. tH-kaway,«r
other likn carriage, and any cta
haiktiey ouMti, omnibus, or foisr*
wheeli*I carriage, the body of wlilch
rests upou spiings uf any desiii^*
tion. which lii.ty be kept for use. ft»r
hire, or for passengers, and whirft
shall not be used exclusively iu haa
bandi v ui for the transpoitalion of
merchandise, valm-d at tiitv dollaaa
and not exeeiiling one hundred did
lars. including harness used there
with. each one dollar $1 00
Catriagcs of like description, valued at
above one hundred dollars and imt
ulfove two hundred dollars, cadi,
two dollar*.
Carri ages of like desniption, valued
at als.ve two hnndrcd dolllars Hnd
uot above three bundled dollars,
each, thice dollars S 00
Ohriinges of like description, valued
above llnee hundred dollars aad not
alovc five hundred dollors, each, si*
itollars S SO
i i.ices of like duscription, valued at
above five huudted dollars, each,
ten dollars 10 00
Oil
gold watches, composed wholly
Exceeding twenty and no^hxceeding
forty tons, each, twenty five dollars
Exceeding foity nnd not exceeding
eighty tons, each, fifty dollars.....
Exceeding eighty and not exceeding
one hundred and ten tous, each,
seventy-five dollars
Exceeding one bundled and ten tons,
e tch, one hundred dollars
Billiaid tables, kept for use, ten
lars
lit
11 e^ti.Qliy re
Ktoiiil to heaitli vkiihiti ii few daj s 11\ the usi .-l |{i»ttH
tor e Butori.
TU« wouk aluauah la ra|Mly Uivigucatad a»d the ap
pe«iu restnrod hy thw agreeable loule, ab4 heoce a
work* wmtk'ia in cases «f Msis'i^ui, and l«»« t*m
armed torm- of linli^e-ii..ii Ai line u« a £eii(k- and
|mi 11
le-s ,|,H 11,1,1, I- vt.-il I- 1:1 I Uie lis.-r, al-o 1||\ a
rlaiil leln-ves the t'oiisti|atioii -vi(»-i .in
1 n 11• v in. gular
uf the digestive aud Mtci'flive urgaiw.
Provided, That billiard tables kept
"®hstfoatb l|it Conrst of Cntpirt tahts its ©taj»."
i
theri
Jlieof
bv
OT
in (Kirtof gohl «H gilt, kept for list,
valued at one hundred dollais or
hs each, one dollar 1 00
On gold watt lies, colli|"s .I wholly or
in putt of gold or guilt kept for IIM,
valued at above one hundred dollais,
each, two dollars 00
On pi. uiofortcs, organs, melodions, Of
other parlor intisical iastiuiBemi^
kt pt for use, not iucludinif thuae
placed in churches or public edition,
valuel at not less than one hum l»wd
doll.us and not alaive two huuUrwl
dollars, each, twodollars 9 00
When valued at aliove two hundred
doll era aud not above (bur huudrad
dollais, each, four dollars 4 00
When valued above four hundred (Sal*
laix, each, six dollars S00
On yuchts, ple.isuie or lin ing boat*,
by sail or steam, measuring by cua
toui-house measureiuent tu tons or
less, each, live dollais
Bxeei-ding ten and not exceeding twen
ty tons, cacli, ten dollars.....
ii.gan
6 00
10 00
25 00
amonnt not exceeding forty ouuen
us aforesaid, lelongiug to any one
|H-rsou. plate lx longing to religious
societies, and souveuirs and keep,
sakes actually given and received
Sec.
101.
as
•ueh and not kept for use also,
all
premiums awarded as a token id
merit by any a^iUnltural soci
corporation, or association of per
sons. for any put pose whatever,
shall be exempt from duty.
•LAIGHTKRKD CATTLE, SWINE, AMD
And b« it further enacted. That
there shall le paid by anv |ierson, firm, mm
panv, or acent, or employee thereof, the fol
lowing duties or taxes, that is I I say
On all cattle and calves exceeding three
months old, slaughtered, except when slaugh
tered for tho hides and tallow exclusively,
forty cents per hwid.
(n all cattle and calves under three months
old, slaughtered, flvs cents per head.
On all swiue slaughtered, ten cents ptr
head.
(u all sheep and lambs slaughtered,
CHARLES CITY, FLOYD COUNTY, IOWA, THURSDAY, NOVEMBER 24, 1864.
slaughtered, ant/ cattle, cube*, thtep. himhn, or
nrinr, shall W rcipiirel tm make «nd render a
list within ten days after the first day of each
and every mouth to the assistant assessor of
the district where the slaughtering is done,
statinir the numhpr of cjittlc. c.tlvcs, if any.
the number of swine, it any. luid the nuntlier
of sheep Hnd lauilis. if anv, slaughtered, its
aforesaid, with the several rati it of duly as fix
ed therein in this act, together with the whole
amount thereof, which list shall have annexed
thereto a declaration of said person or jiersons.
agents or employees thereof, as aforesaid, tin
der oath or affirmation, in such manner and
form as may lie prc*erNed hy the CommU
sii'iier of Internal Revenue, that the same is
true and correct, and sh ill. within the time
BHtnr.rs.
See. 10S And be It further eroK^ed, That
every person, firm, company, or corporation i
and in the manner prcscrilied for the payment owner. {Hissessor, or pi-rsn having the care or
uf dutieson manufacture*, pay the full amouiit management as aforesaid, shall liable to
i ot duties Accruing thereon, as aforesaid, to tl e pay a penalty of one thousand dollars for eve
Collector or deputy collector of the district, a*| rv such attempt, to be recovered as provided
aforesaid and in case of default in making, for in this act for the recovery of }ienaltics.
the return or payment of the duties, as afore- i And all provisions of this act in relation to
•aid. the assessment and collection shall be I liens and collections by distraint, not incom-
Inade in the provisions of this act required putihlc herewith, shall apply to thi.s section
and in ease of fraud or evasion, the party of.
fending shall forfeit and pay a penalty of ten
dollars JHT head for any cattle, calves, swine,
sheep, or Iain)* so slaughtered upon which the
duty is fraudulently withheld, evaded, or at
tempted lc evaded and the Commissioner!
of Internal Revenue may prescribe such fur
ther rules and regulations as he may deem
necessary for ascertaining the correct number
of cattle, calves, swine, sheep. And lambs lia
ble to be taxed under the provisions of this
act.
HAILB0AM, RTEAK tlo.VTS, FERRT-BOATS, AXD
W levied, colla ted, and paid a du-
V oue and a half of one per centum upon
groM* receipts of premiums, or assessments
Sr insurance from loss or damage by tire or
the perils of the sea, made by every insur
ance company, whether inland or marine or
iiisiiran -e against loss or damage by lire or hy I „K.
•on, c»ni|siny.
office or doing bus.mss within the I m-
U-d hutea and tliat in the account or return
to lie rendeied, they shall state the amount,
hisnnii. renewfsl. or contmuetl. the gmss
amount of preiniums reviviil and assessments
collected, aud the duties by law accruing
tlieicon for the quarter thcu next preced
ing.
TAESP. iRTS.
Sec- IOC. And IKS it further enActetl, That
y ot ntate there shall tie punt
of live dollars which
count therefor to the Tre isury.
50 OS
T5 00
100 00
dol­
bh-s kept for use as aforesaid, any
thing herein Ul the contrary net.
withstanding.
On plate, of gold, kept for uae,
10 00
for
hiie, and u Min which a license tax
luis lieeti iiu|»scd. shall not be re
quired to pt«y the tux on billiard
ta*
par
ounce, troy, tifty centa
On plate, of silver, kept for IIM, pel
ounce troy, five cents
Prtmded, That silver sptxms or
60
to
plate
of silv«r used by one family to
an
five
Cents |ier head.
Provuifl, '1 hat cattle, not exceeding five In
number, ami calves, swiue, sheep, and lambs,
not exceeding in ail twenty iu number,
and the objects therein etnbraccd.
That
amount of all their receipts i»f every «ltaa:rin-
stape ifmeh or other vehicle: fV««rwW leach month, upon the average amount of
the duty hereby imposed shall sot Ie charged
amount necessarily ex|* nled to keep such
bridge or road iu repair, no tax shall le iui-1
posrd on such receipts l'r"rided. That all i
such persons, comjianics, and cor|K»ratiotis'
shut I have the riirlit to add the duty or tax im- ja
am
ujwiti reifiptb for the tiausportation of (.etsons ,,t- ninety per centum of the cupi
or pn«|iertv. or malls, lietween the 1
n'ted
Suites and any foreign put and any person ^iniiKiiiy, person, and tqiuu any amount id
or a rsons, turns, companies, or eorporatK-ns, ,.in
owning. m«wewmg or haviiiR the etm or man-,
thereto may commence, any
limitations which may exist by law or by
aprtviio-nt with any person or company which
•lay have paid or Is- liable to pay such fare to
tixc coutrar uotwithstanding.
KXl'RF.SS OOMPAKIEa.
She. 1#4. And be it further enacted. That
alriy (tersou. firm. coui|sUiy. or cor potation lur
iug on or doing an express business, shall
lie subject to and pay a dutv of three per con
turn ou the gross amouut of ail the
such expn-ss business.
INSt KAKCt COM TAMES.
Sec
TO..
S OS
ere
And lie .t further enartiiL That
shall
8iK-h
make (,r to u,nfll.r
Iin(fK
or corporation who shall issne
.r
tickets or .t.ntnu ts ol in.tirance agait.st mju-{,)lltain and every such penally, together
ry to persons while travelling by land or w-a- w
UbU Hilh bmmW
IbreTery passport issuei from the ofHce of the| other than is herein provided, isheichyre-'
Secretary of State there shall be paid the «um liealed ProeUeil, That this s
amount
may IK- paid to
any collector appointed under this act, and
his receipt therefor shall !e forwaidcd with
the application for such passport to the otftcc
of the Secietary of State, or any agent ap- tion and
|stinted by him, to lie transmitted by the savings tank haviug no capital sttck, and
C'ouuuissioiK'r of luterual Revenue, there to! whose hti.-iucss is ciutiiiMi to receiving depos
bechaiged to the aciount of such collector. I it* and loaning the same on interest for the
And the collector shall account ft»r all mon- l*netit of the de|»ositors only, aud which do
evs received for passport* in the manner here-: no other business of hauking And provided,
inU fore provitled. and a like amount shall lie! further. That any Iwnk ceasing to issue notes
piid for every pass|ort issued by any luiuister
or consul of the Unitei States, who shall
ac­
TBU.G£AJ OOMPANIES.
8fle. 107. And be it further enayied. That
any person, tirm, totnpany, or corporation
owning or |xiSMS.sing or having the care or
management of nny telegraphic line by which
telegraphic dc*{atches or messages are receiv
ed or transmitted, shall be subject to ainl pay
a duty of five per centum on the gross amount
#f idl receipt* ot' »uch |eison, tuui, u^ut^any,
®r coriHration.
XUEATKHS, urERAS, CIRCVSOI, AK» MISET'MS.
Sec. 108. Ami be it further enacted. That
my |erson, firm or corporation, or the man
ager or agent thereof, owning, conducting,
ttr having the care or management of any the
atre, o|H'tn circus, museum, or other public
exhibition of dramatic or operatic n preHenta
tions, phi s,
IH'rformaiices.
musical eutertain-
tueiils, hats ot lioi teiusiislnp, lu-robatic s|sirts,
or other shows whiih are o|H'tutl to the public
for pay, but not including occasional concerts.
4chotd exhibitions, lectures, or exhibitions ot
Wotks of art, shall Is* subject to arid jjay a du
ty of two per centum on the gross amount of
winy, or corjtoralion tioin such re[trescnta
lions, plavs, JKI lor malice*, exhibitious, shows,
Or musical entertainments
i Seo. 109. Ami be it further enacted, That
liny person, firm, couipuny^or corporation
wniug or possessing, or having the care
management of auy railioad, caual, steam
hoat, ship, Uirge. canal lioat. or other vessel,
ur any ferry, toll-ioad or bridge, as enumera
ted and de»crilted iu section one hundred and
fill receipts derived by such ierson, firm, com pay the collector or deputy collector of the
1) Ili fiiil aril H+m
h«»r own I manner and form to le prescribed from time therenpon the Cmmission "r fimll Rrant a per
shall lie ex- time by the Commissioner of Internal Rev- mit to hold such lottery, i.'fflo, or trift enter
^laufrhtcred enue ttnd shall also pay to the collet tor the prise, and the said sanitary fn'r.
in wbi. stieh catll- sheep, or swine shall U- ten JXT entum as lu-n-inlwfore provided in rv thereto shall he legibly stamped at the
aforesaid, shall pav. in addition, ten per cen
tum on the amount of such duties and addi
tion aud fur any attempt knowingly to
evade the payment of such duties, the said.
BAXKS ASD BAXKIKO.
Sec. 110. Atd l»e it further ifiacti'd, T!iat
there shall lc leviel, collected, and paid a du
ty of one twenty fourth of one per centum
each month upon the average amount of tho
deposits of money, subject to payment hy
check or draft, or represented by ccrtiticaU-s
of deposit or otherwise, whether payable on
demand or at some future day, with any per
son, bank, association, company, or corpora
tion engaged in the htisine4tof Uvnking and
a duty of one twenty-fourth of one per centum
each month as afotesuid. upon the average
amount of the capital of any bank, associa-
n
,,
ownitig or pressing or having the care or the business of Kan king lieyond the
management of any railroad, canal, steamboat, invested in United StAtes bonds and
a duty of one twelfth of one JH centum each
month, upon the average amount of circula
isMied hy any bank, association, corpora-
ship, barge, caintl l*iat. or other vessel, or any
stage coach or otlur vehiele engaged «r em
ployed in the business of transporting passen­|tion
gers or property for hire, or in transmuting
the mails of the United States, or any canal,
the water of which is used for mining purpos
es, shall le subject to and pay a duty of two
and one-half per centum upon the gross re
ceipts of such railroad, canal, steaml»oat, ship,
barge, canal Ixwit. or other vessel, or such
for the p«ltsfihall pay two ectiig only |X'r head, full amount of duties which hav accrued on or 1H iievolent iwwotiation, shai".' he exempt
Sec 102. And l«e it fui ther en.-u ted. That such receipts for the month aforesaid. And from all charge, whether from tax O' license, the salary or pay received for sen ices in the
on and after the day on which lliis act shall in ca^e of neglect or refusal to make said lists' in respcct of such lottery, raffle, or gi.'t enter- rlvll, military, naval, or other service of the
take effect, any person or persons, firms, or or return fot the sjace of ten days after stub prise Profiled, further, 'iliat nothing this Cnfted States, including senators, represent^.
companies, or nircnts or employees thereof, i return should have leen ni ule as aforesaid, section contained shall he colistrued to lc,?al- tives, and delegates in CongTess, altove th®
who shall slaughter for sale, [any cattle, the assessor or assistant ass.-**,,!- shall proceed ize any lottery. i rate of six hundred dollars per annum and
calves, sheep. Iaml»s, or swine.] or who shall to estimate the amount received and the do- Sec! 112. And he It further cnacted. That then shall also 1m deductiil the income derive
W the occupant of an* building or premises lies payable thereon, and shall all thereto each lottery ticket or certificate suppleinenta- i
other ciisesi of ileliuipietiey to make return lor time of sale with the name of the vendor and
UKIKS
ctrtHration,
coeto.
or person en-
tion, coui|Kiny, or|)eison, including as circula
tion all rlilicate che ks and all notes and oth
er obligations calculated or inteudixl tocin tt
laU- or to lie usid as inoney, but not including ",f
that in the vault of the Istnk, or redeemed
and on deposit for said bank ami an addi
tional duty of ene-sixth of ne I*T centum,
), circulation, issued as aforesaid, lieyond
tal of any such Imnk, aswxintion corporation.
n
ot 1hc
|atil.ni l„.Vond the average arnouut
Hit-nl^tU.n that ha.1 Iven issued as
ot Ur Mluoual
tion But wli.-n or capital as afore^aia tor the previous month
such bridge or toll road shall not exceed the i
„f ir, uUltou, ol ut po»u. ami
iU u madt anJ
PISUMI hereby to their rates of tare whenever annexed thereto, ami the oath or i estimate the duties ns hereinlicfore provi
tlicir liability thereto may commence, any I dCfiim.itlMn of such person, or ot* the president i *h-d in other cases oi delinquency and in ease
or aishier of such lunik, OMMK-iatioii, cor|s»ra- "f neghrt or retusal to p-iy the duties, as
tion. or company, in such form and manner aforesaid, tor the space of ten days after said
as mav Ie prcscrilied bv the Commissioner of' duties become due and payable, and have
internal Revenue, tliat the same conUins a
I hereinlvfore ptescrilk'd II|H»II
jof circulation,
ik
f,ir,^.,i,|
tho
ot
deposits,
and
ered iit duplicate hy comp'y with any of the provisiont contain.-d
s
of capital
:Ul for llliy
rcfiUnil or tie-lect
provided in
ty and toifeittucs in other cases provided in
fire insurance ompuny. and by every associa- ||1js the amount of cin ulation, de- jects herein embracetl Pnwided, 'lliat in all
tion or individual engaged in the business of
lIuj mpilHi,
bll!lU u
th
1
aforesaid, in dt fault
,s,im:Uo| i,v
Antics us aforesaid,
iMid a like duty di tll be paid by the jnr |lt. j- |K, jtI Slates iu any court
agent of any toteimi tiisuratice itiiiipany hay- i ,Yinp«'tei.t jurisiliction. And
Uh
the |H-rils of the sea, and b\ every person, g^^m.r ,,r assistant ass^-ssor of the district as Territory, ii shall in lawful tnr the compa
(if,
,r,
U.NJU tj10
^.st information he can'
as the Secretary of the Treasury may pre
senile. shall lu exempt froin any tax upon
•edi vitettlatkw. j,,
VOTTOilUkt
Sec. 11!. And be it furtlm*efmcted, That
every individual iartuerthip, fiim.and associ
ation, U ing propiictois, luanagers, or sgeuts
of lotteries, shall pay a tax of live [er centum
•ti the gross amounts of the receipts from the
tuid business and all person* making such
sales shall, withlu ten days after the first day
of each and every montli, make and render
a list or return iu duplicate to the assistant
assessor of the gross aiin uut of such sales,
made as aforesaid, with the amount of dutv
which has accrued or should accrue thereon
which list shall have annexed thereto a decla
ration. under oath oi alliuualKui, iusuch form
and signed by such officer, agent, or clerk, as
may le prescriU'd by the Commissionert ln
U-nial Revenue, that the same is tl ue and oor
icct, and t/iut the said proprietors, managers,
and agents shall, on or before the twentieth
day of eai band every mouth, as aforesaid,
proper district the amount of the dutv or tax
as aforesaid. And in default of making such
lists or returns, the suid propiictois, manag
ers, and agents, and all other |»ersoiis making
Mich
nJ-
may
be recoveretl
ill cose
of
the dutv herein provl-
f(1 sliall iin,„lSsl
n
ulMn-,|ie circulation
|r j, Immi h, sevcrallr. and the amount of
}iealrl I'rovulotl, Thai tins section shall not
apply to asss iatious which are taxed under
ami by virtue of the ai to provide a nation
al currency, seen red by a pledge of United
States Uinds, ami to provide for the circuia-
nipilal of eatli branch slutll be considered to
lie the amount allotted to such brunch and
so much of an act entitled An act to provide
ways and means for the support of the liovern- J»ers whose average irctilation dis s uot ex
iiient." approved irt three, eighteen hun
dred and sixty-three, as ini|»oso* any tax ou
lianks, their circulation, capital, or de^Misits,
sale*, shall l«e subject to and |ay a pcu-
alty of one thousand dollais, besides the ad
ditions penalties, and forfeiture* iu other ca
se* provided and the saiel proprietors, man
agers, and agents shall, iu default of paying
the said duty or tax at the time herein rcquir-
redemption there* nor to any tcrnal Revenue to prescribe and determine in
.... -'what iistiiet such tax shall
or
chatitable
purposes of assessment and for th* jut|»ose the date of such sale, tinder a petMlty of lift v I canal na'Tijyatioii. of slack water company, ana
of nrnklng Ktu Hrtsc^RfeiUicnt, orAweitrtniinjf tlic I dullarn, to W p*M hy tho voni^r »f each I*it- th^ intereh*1 *ny bonrfs or other eviilfiia*s uf
corructnem of HIK*H return, the
of tery ticket or certificate Huppiomontary there-
any such fn^rson. firm, company, or corpora- K4»M without Uring flmt stamped iw miur^ pi\ny whi. all imvc U n hh'1
tion shall l.e subject to the ins|«Ttion of the said. lax ,'mid, as hereinafter provfde{ als. th«
asseswir or assistant susessor on his demand or Kec. 113. And be it further enacted. That i amount, piiid \.y any person fur the rent of the
request therefor. And in ease of neglect or in addition to all other penalties and forfeit- hom-stead used or» enpied hy himself or his
refusaMo pay the duties, with the addition ures now imposed hy law for the evr^iun of Ii-
sforesHid. when the same have leen aiKvrtain- cense fees or other taxes upon the lottery used or occupied by any jKrson lj, tiis fami
ed for the spttiv of ten days after the same business, any (x-rson who shall hereafter s-ll Iy. in his own right or in th rfght of his wife,
shall liave hei«me payable, the owner, posses-! or dispose o/ any lottery ticket or certificate shall not U' included ani a 'sessod as part
sor, or•_person having the management as snpplementarv thereto, or Hny device in the the income of such person. In estimating the
At)trt?TT«rWFVrf8.
Sec. 114. And !e it further enactetl. That
there shall be levied, collected, and paid by
any jM'rson or persons, firm, orenmpanv. pub
lishing any newspaper, magaxilie, review, or
other literary, scientific, or news publication
isened (leriodically, ou the gross receipts for
all advertisements, or all matters for the in
sertion of which in said news|Kiper or other
publication, as aforesaid, or in extras, supple-i
merits, sheets, or tiv-leaves acx-ompanying the
fro'"
1
1
i
1
the nire or management of any and every such Vr JZ'tT, "a"?? T!
newspap««r or other publication, as aforesaid,
each of such banks, associations, i-orp.rations, 'n this section, or to make and render said age, and alI guardians and trustees, whether
companies, or persons of the assessor of the H*t or return for the sp.u-e of ten days after such trustees are so by virtue of their o0ir as
district in which any such bunk, association, the time when said list or return ought to executors, administrators, or in other fiduciary
rporation. or company may Is' lo«atcd, or have U-en m.tde, asafores.iid, the assistant as- jeajsu-ity, to make a list or return, under oath
pi-rsoti lnity reside, with a doc- scysors of the resjs'ctive districts shall pnxx-i'.d
trne and faithful sUteiiient of the amount .if I persons haviug Oic care or management of i inbcforc mentioucil. stating the sources frotu
circulation, lc|H«sits, ami capitai as afonssdd, said newspapers or publications, as aforesaid, .which said income is derived, whether fiom
subject to a duty as aforesaid, and shall trans- shall pay. in addition thereto, a penalty of any kind of proju-rty, or the purchase and sale
mit th
inissiotio
Commissionei of Internal Kevciiiie the duties withheld, said owners, possessors, or person lect or retusal to make sin return, the
as
to
rt
shall make a list or return on the first day of '™u"nt
January. April. July, and Oetolier of each i t,,r
whi'.h
1
detniinded, s ud owner, ponsesstir, or person or aforesaid, according to the rccpiio-m.-tits hete-
e duplicate of said return to the Com- ten per wntumon th- amount due. And in jof propirty, rent's, interest, dividends, salaries,
tier of Internal Revenue, and within case of fraud or evasion, whereby the revenue or tuuu any profession, trade, employment, or
of, twenty days thereafter shall iuy to the said attempted to W defraudi\l, or the duty v^ation, or otherwise. And iu c.*c of ue« i
saiil amount or persons having the care or management of sor or assistant assessor shall assess tlic amount
said m-wsintpors or other publuati..i.s, nH '.of
afoicsaid. sli ill forfeit and pay a p- nalty of tl.o
nhirn an1 p^vmeut I one thousand dollars for each offence, or for ciwc-s of neglect and refusal to fuinUli lista or '!s,slwn'
llection, not in
1
with, shall apply to this section and the oh
collected, aud to wibat ofliier thereof the oili
cial notices required in that U half shall lie
given, ami of whom payment of such tax shall
IK- demanded Provided, That all taxes on
manufacture, inufactuiing compauus, an 1
Sec. llt. And l»e it further enacted, That
there shall be levied, collected, and paid annu
ally upon the annual gains, profits, or income
of every person residing in the United States,
or of auy citizen of the United States residing
abrojul, whether derived from any kind of
property, rents. Interest*, dividend*, salaries,
or from any profession, trade, employment, or
vocation, carried on in the Unitesd States or
elsewhere, or from oiiy other source whatever,
except as hereinafter mentioned, if such annu
al gains, profits, or income, exceed the sum of
six hundred dollars, a duty of five per centum
ou the excess over six hundred dollars aud not
exceeding five thousand dollars and a duty
of seven and one half of one per oeiitum per
annum on the excess over five thousand dol
lars, and not exceeding ten thousaml dollais
and a duty of ten jn-r centum on the exivss
over ten thousand dollars. And thA duty
hereiu provided for shall be assessed, collec ted,
ami |iuid ufs.n the gains, profits, or income
for the year ending the tliii ty-liist day of L»e
icmU next preceding the time for levying,
collecting, aui paying said duty Provided,
That in.t •uie derived from interest upon notes,
Kinds, and other seemitics of the United
State* shall be included in estimating incomes
under this section Prunded, That ouly one
deduction of six hundred dollars shall be
made from the aggregate incomes of all the
members of any t" uiii!y composed of parents
ami minor ihildren, or husband ami wife, ex
cept in cases where such sc|»arate income shall
be derived from the separate and individual
dro [three] of this act or carrying on or do-1 ed, IK- stihje to and pav a penalty of one
iug an express business or engaged in the thousand dollars, or IK- imprisoned not ex
busiucr* of insurance, as herciubcforc describ cccdiug one year. In all cases of delinquency
ed or owning or having the* care ami msu-1 in making said list, return, or |taymcnt, the
agement of any telegraph line, or owning, assessment* and collections shall he made in
possessing, leasing, ot having the control oi i the Marnier prcscrilied iu the provisions of
management ol any circus, theatre, o|H ia, or this act in relation to manufacture*, articles,
museum, shall withiu twenty days after the: and products Provided, That the managers
cud oi each and eveiy mouth make a list or of any sanitary fair, or of MIIV charitable, lie
rctuiii in duplicate to the assistant assessor ot nevoleut. or religious association, may apply
the district, stating the gross amount ot theii to the collector ot the district ami proc-nt to munici]al taxes, other than the national in
leceipji, rcs|ie*:tively, lor the month next pie-, him proof that the pmc-ccd* of auy content- come tax, lawfully assessed
1 within the year
cthug, which return shall be vuitied by the plated lot!
oath or affirmation of such owner, possessor,1 applied to ....
......
mauager, ugeut, or other proja-r officer, iu the diers, or to bomc other clanitabic use, and gain.-?, profits, ur income is or should be dctiv- the cvllectur, \vhsie the subjctl of Mile bhull ted i
as aforesaid, any such bank, association, cor-1 anv sum fmiidMlently unaccounted for. And returns in the provisions of this act. where seventeen, which land Was Contracted
poration, company, or person so iu default i all provisions in thw att in relation to returns, not otherwise inoi,u,|Miiiiie- anil itic assistant t,v »i„, p,m,i
shall 1h- subject to and |«ay a penalty of two additions, ^nalties, forfeitures, liens, assess- assessor may increase the amount of the list
hundred dollars, besides the additional penal- m.-nts, and col!.-, tion, imt incompatible here- or return, or of any party making such return, I
with, shall apply to this section and the oh- if lie shall be satisfied that the same is under-
ls»i*on or persons, publishing said adver-
-s le- jects herein embrace.1 Pnx-uM, 'lliat in all stated Pr.mded, That any |iarty. iu his or Uavid KlpltJ
«»f cases wheie the late or price of advertising is her own behalf, or as guardian or trustee, as
aiiy
lit. fixed hy any law of the Uiiitwl States, State, aforesaid, shall be permitted to declare, under i nlllllrv.,rilllor i» v \f„4i,
a* or Territory, it shall In lawful f.u the cmpn- oath or affirmation, the f,„,u and manner of jSUmgJr
publishing said adver- which shall be presetiln-d by the Commissioner CWS
which shall
dutv or tax imposed by of Internal Revenue, that he or she was nut i i„ i i
{sissessed of an income of six hundred dollars, i
—.. r- v scril»ed b\ the Cuiuuiiiitiuiict of luteinal hcv- iw» fixed in the sum of five litincln*)!
for cin ulation, nnd which shall deposit in the' manufacturing corporations, shall lie assessed, entie.
tieasury of the United States, iu lawful mon- the tax collected in the district within
ey, the amount of its outstanding circulation, I which the place of nianutacture is located, un
to be tcdeciued at par, under such regulations less otherwise provided.
PRICE, TIIRLE DOLLARS PER ANNUM*
atitin.'on, insurant?, railroad, canal, tumpikei,
indebt^flness of anv 8«ch conxration or com*
family, and the rental "alueof unv homestead
nature thereof, without having first duly oh- annual gains, profits, or income «»t*any person,
tained a license, as hereinliefore mentioned, the interest over and aliove the amo'int of in- Mathews,
shall incur a penalty of tivo hundred dollars terest paid upon all notes, bonds, nd ruutga
for cat and every such offence and any per-I ges, or other forms of indebtedness, benrinjr
son who shall purchase, obtain, or receive uiy interest, whether due and paid or not, if go nl
lotlerv ticket, or ariv policy of numbers, to- and collectable, shall lie included an assessed
kens, certificate, wager, or device, represent- as part of the income of such person for each
iug or intended to represent a lottery ticket or year and tilso all income or gains derived
fractional part thereof, from any JHTSOII not front the purchase and sale of stinks or other
having a license to deal in lottery tickets, as property, real or personal, and the increase!
provided by law, may recover from such j»er- value of live stock, whether sold or on hand,
son of whom the same was purchased, obtain- an 1 the amount of sugar, wotJ* butter, cheese.
ed, or received, at any time within three'pork, beef, mutton, or other meats, hay ami *-roni "1C SCvCra' townships—the result
years thereafter, liefore any court of compe- grain, or other ve-etahlc or other productions i of w.^i'ch CaflTRRS was duly recorded
tent jurisdiction,% sum equal to twice the of the estate of such person sold.' not inclu- I. .. ,,,
amount paid for the same, with just aad legal hng any part thereof unsold or on hand du- |in
ring the year next preceding the thirtv-first of
Deccuilter, shall he included and assessed :u«
paitot the income of sinh person for each
year, and the gains and profits of all compan
ies. whether incorporated or partnership, other
than the companies specified in tliia section,
shall lie included in estimating the annual
giins, profits, or incoincof any [erson entitled
to the same, whether divided ur otherwise
i..n*
i
rv on'i..n#|
same, pay is requir.,1 or recci vJ. a\iuty of 7°" "d, other btistn,^
thM-e per centum and the jerson or persons,
firm or company, owning, possessing, or having u j*™1
U^at Kn* ttc1tInal
u,',i„. n "I'f
ami correct ami snaii aiso, quarteriv. within ..„w v~
ten davs after the time of making said list or v ,T V"'"'" I "ltteu Cor^istmg
return, pay to the colh-ctor or deputy colhR-1-
oi 11 vot VIIS 11 titti iiimiiim III aaia llu- noium.
lies. Ami in case of neglect or refusal to. See. 1
IS. And In* it further enacted. That
tiseiucnts. to atld the
this act to the price of said advertisements,
any law to the contrary notwithstanding ami
that tht! receipts tor advertisements to the ions of this act, or may tlcclare that lie*or she "i i i "_
amount of six hundred dollar* annually, by has been assessed elsewhere in the same year •litUl,
liable to le assessed according to the pro vis-
pub- for. and has paid all income duty, under au-
anv person or pet sons, firm, or comp
lishiug any news|H|X"r, magaKine, re \N-W, v.. U» LUU OUHIH AIM MNUI mere- I I I I I
other literary, scientific, or IICNVS publication, i uisin be exempt froin itivonie tlutv in said dis- UllSiaiU, or liUS been Carried
issued jerioiicnllv. shall lie exempt frotn du- trict or, if the list or return of any lurty
ty Atid jiruvulcd, Jurll.er, That all newspa- shall have been increased by the is»i«t.uil aJ
ceed two thousand copies shall be exempt be permitted to declare, under oath or atliriua-
whenever by this act any license, duty, or tax assessed, and the same, so declared, shall be
of anv descriptiou has been imposed on any 1 received by such assistant assessor as true, luid
jjerstiu or cor|H»rate b»sly, or property of any as the sunt ui»on which duties are to 1k assess-
person, or incorporated oi unincorporated com- od and collected, cxii-pt that the deductions
pany, having more than one place of business, claimed in such awes shall not IH» made or al-j
it shall Ih* lawful for the Commissioner of In- lowed until approved by theassi.tant asaessor.
1-e
assessed aud
ed, shall lie deducted, in addition to six hun- he securities or other evidences of «feM. shilt
•lr!«l dollars, from the gains, profits, or income J« good and valid receipts, to the perin ho!«|
of the person who has actually paid the same, irf( the same, as against any person holding
whether owner, tenant, or mortgagor also Of claiming to hold, poswssioti of suchseciir
ties or otlter evidences of «leht.
[Act to be continued.]
dividends on shares in the capital
st^k of any lwik, trdst company, savings iin-
In estimating dmiuctions from inct.me, as Fuud, appeaixil Urfikrc the Board, and
aforesaid, when anv porson rents buildings, I
made a statement in regard to a mort
gage given by C. Hunn and others to
IJ i i
h"ch
"'^IUO w actually derive,!,
u a
°"1,"raverage
"SUaI
nr ,,n
repairs, not exceeding the paid out
B11
,.i,
year, containing the gross amount of receipts I i ii i i ,f\ preicduig fi\e years,
m^de for any amount paid out for ne
ings, jk-rinantut improvements, or
1
have accrued thereon, and render the same in
duplicate to the assistant assessor of the dis
trict where such uewspaper, magiuine, re
view, or other literary or n. ws publication is i
or mar Ik? published which list or return 1 aihiry nr other compensation pui.
»nv m'rson in the i lnnlovnient or scr\icc o
shall have annexed a declaration, under oath
or affirmation, to in" made according to the
manner and form which may lc from time to
time prescribed bv the Commissioner of Inter-
htiall le ileducte*!, but no deduction shall le
builJ
liettcr-
ments, made to im Tease the value of anv
property or ertntc: Prwided, That in cases
of
L-inp
the I nited Static, shall not exceed the rate of
six Ian idled dollar* per annum, or shall be bv
fei-s, or uncertain or irregular in the amount
I^ riln
it shall l»e the duty of all persons of lawful
or ailii matioii. in such form anil manner as
may IK- pr«•HITilied by the Commissioner of In
ternal Revenue, to tlu assisUuit .issessir of
the distriit in which he resides. the amount
of his or her income, or the inotine of such
minors or pers«ms as may be held in tnist as
his
or her income, and the dutv thereon, in i
same
ni miKr as is provided 'tor in other
1
i-view, or thoritv of the United States, and shall there- i i i
sessor, in manner as aforesiild. such party may ^OWII
from all taxes for advertisements. i tion, the amount of annual income, or the I ..
Set 115. And be it further enactctl. That amount held in trust, is aforesaid, liable to l»e i "iaRC, CXCCUtC and deliver to
but any person nding aggiicved by thedecis-! aml
lorui. time, uud manner ot provcudiugs shall
be subject to rules ami regulatiturs to l»e pre-
Sec. 119. And be it further enacted. That,
On duties ou incomes herein imposed shall lie
levied ou the first day of May. and he due and
[•ayahle oil ui bcfoic the thiith tli day of June
iu each year, until and including the year
eighteen hundred and seventy, and uo longer
and to any sum or sums annually due and un
paid for thiity days alter the thirtieth of June,
as afuicsaid, and ui ten days after demand
thereof by the collector, theie shall be levied,
iu addition thereto, the sum ol ten per centum
on the amount of duties unpaid as a penalty,
except fiom the estates of deceased and insol
vent peisotis. Aud it auy (strson liable to
pay such duty shall neglect or refuse to pay
the same, after such demand, the amount due
Ihhall lie a lieu in favor of the United States
fiom the time it was due until paid, with the
intciest, (eualtics, ami costs that luay accrue
iu addition thereto upou all the probity ami
rights to property belonging to audi person
and iu default uf the ii.iynieut of said duty
aforesaid said lien may be enforced by distraint
U|Kin such pto|ieity, lights to piopcrty, stocks,
securities, aud evidcuccs of debt by whomso
ever holdcu and for this purpose the collect
or, after demands duly given as afoiesaid, shall
issue a warrant, iu form and manner to be
prefectibed by the Commissioner of Internal
Revenue, under the directions of the Secreta
ry of the Treasury, and by sirtuc ot such war
raut there may be levied ou such pio[H.rty,
rights to propcity, stocks, securities, and evi
dences ol debt a further sum, to be fixed and
stated iusuch wauant over and above the said
annual duty, intcre»t, aud penalty for lion
[•ayuient sufficient for the fees, costs,
ami ex|ienses of such levy. And iu
all cases of sale, as aforesaid, the certi-
estate, gains, or labor of the wife or child
And Provided, J'urlhet, That net profits reali/.t-d ficate of such sale by the collector shall vest i
by sales of real estate purchased within the 'u Oie purchaser all riyht, title, aud iutcrest
year for which iuccjine is estimated, shall lie such delinquent in aud to such propeitv, otllCTS,
chargeabL! as income and losses tin sales of .whether the pio|ieity be real or peisotial and 1S64 of tint Diatrict
real estaw purchased within the year, for where the subject t.i niile shall be stocks the
which income is estimated, uliall be deducted certificate of said sale shall be lawtull authori-
from the income of Midi year. ty and uotice the proper corporation, oniipa
Sec. 117. Ami he it further enacted, That 'O i "l" asstH-iatiou to icuord the same tm the
iu estimating the annual gaius, profits, or in- books or records in the same manner as if
come of any person, all national. State, and transit rud or a**igued by ther iiersou or i«arty
holding the same to issue new certificates of
stock thcicloi in lieu oi any oiigmal or prior
latcd lottciy, rattle, oi gilt enterpiise will IK.: U|MU the piojK'ity or souiiesof iuccdiio of any i ccilili'-ates, uuich shall be void whether can- fj,*. THE SUM) lahieii rCPOft w&a adoU^
ppiied to the relief of sick and wounded sol- person, ts aforesaid, tioin whii said annual celled or uot. Aud said certificates ot sale of
NUMBER 47.
PROCEEDINGS
or TUB
BOARD
OF SUPERVISORS,
OF FLOTD CofNTT,
November Session^. 1864.
MONDAT, November 14th.
Board inet at 12 o'clock M. Mem
berw all present, as follows:
Measrs. liillinpn, IJrownell, Chap'
man, Darland, Flint, Cleason, Howard,
Hoed, aud A. L. Collins,
chairman, and J. V. W. Montague,
clerk.
The minutes of the September •ca
sion were read and approved.
On motion, the Board proceeded tt*
open and canvass the election returns-
A
tbc
,.
tion Mook, and on motion
the canvass id' the votefkvr County ofli-
cers was adjourned ontiF the first day
of the next session of the Board ii«
January, in order to roceivc the rctam
of the soldiers' vote.
Mr. Fairfield, attorney fur the School
the School Fund, a prior mortgage oil
the land sucured by said mortgago
having been foreclosed.
On motion of Mr. Mathewt the mat
ter was referred to the Judiciary Com­
mittee, and said committee instructed
to consult with the attorney for tho
School Fund, and report their actiou
forthwith.
A memorial of W, IP. tJaylord, as
sessor of Rock Grove township, reta-
of Messrs. Kecd,
t, ui ul said coininli-
tee were instructed to make a full re
port of the names of all soldiers' fam
ilies to whom relief shall be granted,
and the intnithly amount due each.
A tile of accuuuU preiMJited and
referred to the Committee o» Ac
counts.
The Chairman offered the following*
rcsulutiuii, which ou motion was adojv
ted.
Raotrvtl, That tfte Clerk of the TH»-
frict Court be and lie is hcrebv
author-
ized to JSSUe a certificate of final pay-
as^es- mctlt to Christian Mvers for the
tr
south
h"" of south-east quarter of section
sixteen toxvtisliin
ninotv.fivn
rnniv..
«WI»snip IlinetJ
Olie lVter
1
„.|
tn
loit ot the assistant iu«.eswir in such cases I in
may n||M*iiI U» the IWSMR OF the district, and tucil 8ttlu Clerk HJLUll is#UO tiuiil
his dc-cision thereon shallII*? final and the
U\0,
T.
|j
n
range
Betira and by him assigll-
h.v -in.l i.v Plnlor t»
and
liipUy Us-
signed to .Richard Bumgardner and l»y
l,,Cr to
K-
Matll-
and by said Mathews the interest
®aid land and contract was sold to
said Myers, and the contract not deliv
ered to hiui, and it being shown by af-
ailu It LCUtg shown by af-
fulavit that the original contract isi
... .,
out
of Uie gtatti by ail agent of Buniirard-
VT
the said parties interested
in said land SO contracted shall first
said
Clerk a good aud sufficient bond, con-
dlttolied that they the said parties
SO
interested will hold the School Fund
and
th© officers
having
the Custody
niaiiageincnt of the same hariii-
cei'tiiicate as iifarcsaid, and not otlier-
wise. The
atUOUIlt of the bolld isliall
dollars, and the Clerk shall
approve
the same, and when thh original con
tract is produced the Clerk shall can
cel and deliver said bond to the parties
aforesaid.
On motion the Board adjournal
Tuesday, November 15tk
The Board met at nine o'clock A. If.
Members all present.
The minutes of yesterday's proceed
ings were read aud approved.
A file of accounts on School Fund
suits was presented, and referred to
the Judiciary Committee.
The Judiciary Committed to
whom
was referred the matter uf the School
Fund mortgage of C. llunn and otli
ers, offered tho following resolution,
which on motion was adopted
Resolved, That the Clerk of the Boarjjl
be authorized to assign to Cyrus If,
Eaton, on receiving from said Katoft
two hundred dollars, an interest tt
that amount in the judgment iu favor
Floyd county for the us© of the
Fund vs. Clement lluuu an4
recovered at tllC
county.
.No\
('lllber tei'tf|
Ootttt at Flovd
The Committee on Accounts repflFf*
ed and recommended that the follow
ing accounts be allowed, and that tlt|i
Clerk be authorized to issue warrantflf