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4 0 f. tr ,; 7 VOL. XIV. PEREYSBURG, O., FETDAY, APRIL 26. 1SGT, no: m (MM I i ir t s ik -i i i i ' n . till t rcBMnnuB ktkrt rmBAY mornmno bt diiLixncit & Ti.nuo.s. tCrms OF SUBSCRITTiOX. Three months 60 Sis nioaths tt on Ote yeai.. 8 OO TERMS OF ADVERTISING. One nre, one insertion $1 00 K eh subsequent insertion 50 llksiness Csrds.ner snnnm 8 00 Administration, Attachment, Dissolution, Kx- cntnr. Redemption antt Rostl Notices i 00 Msrrisjre Notices 50 Death Notices Free. The apee ncenpieA by ten lines, or less, of this liied type counts one sqnsre. All. Trsnsient anil Legal Advertisements must be pil for In advance to insure pnbliestlon. llf Attorneys are hsi.d Kasrossinm for sll advertisements handed in or authorized by them, and for the publication of nil Sheriff's Sale notices, tkt writs for which they order out. JOB PRINTING. We are proparodto execute all Vinos of Job Work.saeh as Pesters, Sale Rills, Programmes, taritstions, Csrds, Labels, Pamphlets, nil kinds of Blanks, tea., in the most satisfactory manner. The following aro the rates for Sheet Hills : y. Sheet Bills, per 25 ti 00 Vj SO 2 so inn a nn 2S 2 SO .. .. .. 50 on tj inn s sn i inn 5 nn Full sheet ..10ft 8 00 Orderu will be filled nt short notice, and upon the most reasonable terms. 3g I'rintinir of every kind, whether job work or advertising, which is done fur any association, ooietv, public meeting or political party, will be charged to the person or persons ordering the same, who will be held responsible for payment. oBLnGcn & Tin no 3 K, Publishers and Proprietors. " BUSINESS CARDS. B. C. r.3KP.Ur, SURGEON DENTIST, PEIlllVSBl lt, OHIO. l-3fCharjres moderate, and all wnrk warranted. i"0ITice over G. Beach's Store, ou Louisiana Avenue. 4" J. II. REII, Attorney - at Laiv, HAS resumed tho practice of his profession, nt Perrysburg, Ohio, where he will givo prompt attention to all leir.il business entrusted to his care. Office in the Bank building. 7zz WIl.l.UM H. JOKES. JUIN A. SHANNON joes & siiaxxoiv, HEAL ESTATE AGENTS OFFICK OVEtt KltElVS' STORE, ita Perrysburg, Ohio. A. McMAIIAN, (Lato Brevet-Colonel U. S. Volunteers,) Olfiircxx Agont Postoftice Address East Toledo, Ohio. ALI Honest Claims against the Government can be collected. Many of the late officers and soldiers of the army, and kIso widows and heirs of deeoased officers and sohliet s, do not keep well informed of the laws relating to them. All claimants for whom I transact business are promptly informed, by in of any laws nlt'jcting them, t-if No charge made unless claims are successfully prosecuted.. 3 i'izt J. K. Hobo, Fremont. J. M. Hobo, Perrysburg. J. K. & J. M. IIORO, ATTOItHiElS Perrjshurg, O. Office in Baird House. 3jzz oboiige s rn.iiiv, ATTORNEY-AT-LAW, Pkbuyhdurq, 0., WILL attend to all buainessconfided to his care in the several Courts of Ohio. Military Claims will receive particular attention. Also Insurance taken at reasonable rates. Office New Hardware Building. up atuira, cor ner ef Louisiana Avenue and Front street, lzz F. A I. K. IIOUL.ESISECK, Perrysburg, Wood Count)-, O. AtTOBNKYS-AT-LaW j Notaries Public ; Conveyancers; Collecting Agents ; Real Estate Agents having large quantities of wild lands, and many improved farms, lor sale ; Agents to Pay Tuxes, and redeem land gold for taxes Also, to purchase lands and investigate titles. War Claim Agents, To procure the back-pay and bounty due to rel atives of deceased soldiers; To procure ponsions for those entitled to them ; To procure for soldiers liberated from prison, commutation of rations while they were confined, to., Ae. 3zz ROSS & COOK, AGENTS FOR TOR METROPOLITAN INSURANCE CO. Of New Vork Citv. Ratal as low as any good, first-classCompany. Business solicited. Office, corner of Front-street and Louisiana-avenue, Perrysburg. 21) I. r. & s. ii. rmcE, AttoiTieys-at-La-w, Perryiburn Wood Count', O. WE have large quantities of Real Estate for ale ; attend to Tax-paying; also, procure Bounties and Pensions ror Soldiers. All business promptly attended to. Id INSURE 1 IXSUItEl INSURE WITH THE FIREMEN'S INSURANCE COMPANY, of D.tvrox, OHIO. THIS Company has fairly earned the right to solicit the patronage of the citizens of this county, having paid $5,700 in Losses in the County within the last year. Rates as low as any reliable Company, Losses equitably adjusted and prompt ly Pld-j K sH.vNNoy, Perrysburg, 0., 44 General Agent for Northwestern Ohio. J. H. RHEINFAANK, M. D., PHYSICIAN AND SURGEON. OFFICE Oyer the New Drug-Stora of Iuacbo A Champney, nn Louisiana Avenue. At night, will be found lu Room 0, at Nor ton' Exchange Hotel. lOzz JOHN A. SHANNON, Attorney and Counslpllor-at-Law, OFFICE OVER KREI'S" STORE, Perrysburg, Ohio. f3JAttention given to tht collection of Soldiers' Claims. 44l PERRYSBURG MEAT STORE. JOIIW . HOFFMAN HAS removed hii Meat Store to the building re cently occupied by the Hardware Store, on Louisiana Avenue. An excellent quality of Meat II always kept ou band, t J which be inritestbe at tsntionof all lovers of a juicy Roast.or a tender Kteak. ' Perrysburg, November I, 1885, til REAL ESTATE AGENCIES. i okorok wrdphi.l. W. S. RSKHLT wkdoklx a i:m:ui.Y, GENERAL LAND AGENTS, Pcrrjkburr, Wood fount)', Ohio. Will buy and sell Lands, examine titles, pay taxes, re l 'oin Lands sold for taxes, Ac, A". Iff Ollice in tho t'ourt-honse. S7 REAL ESTATE AGENCY fl'MlE undersigned having established a A Kstale Aircncv, at Perry sharer, have fo Real s Urge number of improved Farms and timbered Lands in Wood county, Ohio, among which are the toiinniugi 80 ncr of land in Perrvshurg Township, S inilcs from Perrvsbnrg. I rt acres under cultiva tion, for f 1,600 ; S700 down, balance in 1, 2 and 3 years. A good team, harness nnd wagon will le taken on first pavmenl. KtO nrios io Washington Townihip s good log house, well nnd bearing orchard ; 00 ncres im proved ; balance timber walnut, k, etc. Will sell cither improved SO, or timbered 50, or both : part down, balance in four equal annual payment. SO nrios. 3 miles west of Portage, in Liberty Township, on good rond, nil under cultivation biit 7 acres, orchard of 300 large trees, frame b.n n, log bouse. ao'i nci cs, near P. Avenue Road, 0 miles from Perrv.bnrg, in Lake Township, 4 acres fenced, 2 in apple and 1 in peach orchard, litM nrrt's. on road from New Rochester to West Millgrove, Montgom rv Township, no nw nnd s pt tie and n pt ne, well im; roved nnd good buildings. I li) itcros, 3 miles south of Portage, in Portage Township, on Perrysburg and Findlay Pike, ;")!) ncres improved, new house, line peach nnd npple orchard, good well, shop, ,Ve. Unimproved part well timliered nnd handy to saw-mill. ncres, on corner ot county nnd town road, 7 mitas nw from Van lluren, from Mcl'omb; w li sw J sec 31, town 3, range 10, Huiry Town si i;i i Hi ncres under cultivation, 40 acres lenccd, good young orchard, new frame him.se, log barn. 411 ncres. 4 miles east ot 1 ortage on creoK OanK, se nw yt Portage Township, 7 acres improved, balance well tinibeied nnd near .saw-mill. 40 ncres, 3 miles nw of West Millgrovo, on rond leading thenee to Kostoria, nw ne see 30, Pnrtaire Township, nil under cultivation, large line orchard, good frame house, log barn, splendid well. SO ncres, n nw sec 30, and kw SiV - sec 10, Portage Township, 2 acres improved, good log house 3 miles south of Portage, on Perrysburg and Findlay Pike. 80 noes, in Milton Township, j mile from Mil ton Center, well timbered nn 1 Jj mile from saw mill. ISO ncres, timhered land, in Perrysburg Town ship, near Kast Oregon Road, 0 miles from Toledo. 80 acres, timbered, 4 miles east of Portage, in Portage Township, sw sw and nw sw. Tho undersigned are respectfully soliciting the Agency of Lauds upon the' easy terms of no fee where there is no sale. WED DELL & EBEULY. Pern sburjr, January 1, 1S07. 30 VALUABLE REAL ESTATE FOR SALE. rTMIE undersigned h iving established a Real l''s A tate Agency in Perrysburg, oiler for sale the following Heal Lstate, situated m Wood louutv Ohio: fl In-lots in Perrysburg, with good House, Ram Orchard, Well, Ac. verv desirable. Can be had at a bargain, and on liberal terms. A I'.u iii of 120 acres, in section 10, of Plain Township, under good cultivation, with 3110 ft nil trees, good buildings, nnd well drained. Two miles from Tontogany. All Improved 1'aini of UIO Acres, in sec tinn 31, Plain Township : DO acres under cultiva tion, ami nearlv all under fence; a largo orchard and good well, together it'll a food frame house lino barn. A I' ii rm combining (ii Acres, in same section, all under fence mostlv improved: oieluu'd good barn and large house, with good frame, house in course or construction. The XE. M of the NE. J i of section 23. town 1 north ol range 10 cast, tioou House nnd Orchard All under fence. UN DI ITiOVED LANDS. K i se qr section 35, tp 5, range 11 SO acres N i sw qr sco 3, tp i, range 11 80 acres. fit) Afros, in section 4, (,'ei. M' Township, well timbered with black walnut, white wood, Ac. SO Acres, in section 10, Liberty Township prairie. . 40 Acres, in section 10, Milton Township Lot No. 8. 80 Acres, in section 12, Henry Township finioercd. BOO Acres in section 11, Portage Township heavily timbered. Twelve or fifteen choicoTOWX LOTS, in Per rysnurg. 7Tho above Real Estate will be offered a low rates, ou terms to suit the purchaser. SLKVIN & HUOWN, 4 Real Estate Agents, Perrysbuig, 0. WOOD CO. TIMBER LANDS FOR SALE AT A 1J Alt GAIN ! O I rt ACnES ' Section 0, Jackson Township, -iU adjoining the track of the 1). & M. Rail road, nearly three-fourths of a mile, and neluding I'nriilinin's Slitlion. There is on the place, a Side Track, a Log Hons?, a Log Hani, andau Ar tesinn Well. Price, fl2 00 per ncre. I A ACRES, being the NE. f of Section 7 J OU Town 3, N. of Range 9 E., lying less thnn i of a mile from the truck, nnd yt u mile from Farnhaiu's Station. Price, 10 per ncre. ACRES,bciuglheXV. K f Section 12, m J.f Town 3, N. of Range 8 li., lying mile from the track, nnd a mile Iroin Fni'uhani's Sta tiou. Terms, s cash j balance iu -ne und two years, with interest. A rare chance for a Saw mill or Stave Factory. F. A li. K. nOLLENRECK, 8 Perrysburg, Ohio. BARGAINS INREAL ESTATE For Sale, a nice span of horses 5 years'old. Also a thrashing-maeliiae,'.aod coru-shuller in (jood order. 40 acres of land, n of e V of nw qr, sec 23, in Perrysburg, good logdwclling house, and other improvements. $000, prompt pay, or $700 iu payments. 1(50 acres of land for salo cheap, in Warren county, Illinois. In-lots Nos. 35 and 30 for sale in Philipps' addi tion to Toledo, Ohio ; at a bargain, in payments if desired. Also, a business lot iu Des Moines, Iowa low. 80 acres, u seqrs c 21, Middletou, good laud, at (10 per acre in payments. 80 acres, n i ne qr sec 3d, Webster, ditching paid for, at tlO per acre in payments. 100 acres, nw qr see 20, iu Portage, good land, at $0 per acre in payments. 80 acres, w i sw qr sec 27, in Lake, at a low figure. 80 acres, w sw qr see 5, town 3, range 10, in Henry, at $3 per acre. A number of fine iu-lots for sale cheap iu Per rysburg. Desirable lands iu Laporte and Steuben Cu's, Ind., for sale at a bargain. 300 acres of tax title lauds., iu Wood County, for tale cheap. I will show my lands with pleasure, and in sell ing, will make payments to suit. J. IlICKETTS. Perrysburg, February 8, 1567, 41zi J aS. W. BOSS, ASIIKB COOK, ELBERT 1). BOtS ICOSS & COOK, ABSTRACTS of TITLE. OFFICE : Corner Lonlalann Avenue nnd Front titreel, ferr) kbu ry , Oliiu, TTTE have the only set of Abstract Iionha now in Wood County, containing s complete I M Ell to all Lots and Lauds therein. Certificates of Title given upon reasonable terms. J:ifAUo, Agents for purchasing and sidling Real Estate, jetting up Tax Titles, paying Taxes, Ac, Ac. Business solicited. S7xi A lino Piano for .Sale. INQUIRE at alcMAHAN'S liOOKSTORE, The Castalian Fount. [From Harper's Monthly Magazine.] SLACK A LITTLE. Stack a little I Slack a little, Parlmg wife I Why such breathless baste and hurry All thy life? Slack the vigor of thy striving, Ere too late ; Tell those monsters, Care and Labor, Just to wait. Slack a little 1 Slack a little, llusv hand I Slack thy rubbing nnd thy scrubbing, Urop t'.ie sand ; Minister thy blessings slowly, And the longer Hind Love's thousand precious tendrils All the stronger I Slack a little! Slack a little, Weary feet I 'Tis n thorny road ye'ro trending, Uentli to greet. Slack voor quick nnd fearless stepping, Spare your strength 1 Ye the golden streets of Heaven Slinll tread nt length I Slack a little I Mnck n little, Precious heart I Slack the fervor of thy throbbing lire we part. Tin ill not thus with every sorrow, Anxious ever I Trembling l.ko an Angel Lyro Forever. Strung for high nnd holy themes, Slack thy sorrow : Heaven those rapturous themes may wuVo Perhaps to-morrow I S'nck a little I Time, bow fleeting 1 Slack Ihv wing I To my heart's iong-cherished treasure Let me cling 1 Co to Mn lb, nnd from his chalice Take the pleasure ; Pilfer Wealth, nnd from his palaco Take his treasure. Whv such haste my night to bring? Slack, 0 Time, thy scythe and wiogl Slack Vain n little 1 Slack a little, Heath, O Tenth I thy Mr fo and panting haste, All out of breath 1 she fears not thy npproachilig- Thoti hast no sling I See ! Clasp Slack, 1 hou her! in thy cold embracing I She will sing I O Death! how sure thy loss, wast conquered on the Cross I The New Tax Law. How Internal Revenue is to be Collected This Year. Official Instructions from Commissioner Rollins. The amended Interim! llovenno luw is t ow in operation, nnd (lie following instruc tions til tl io Assessors, issued liy IVitiinis Bioner Kou.txs, will servo as useful guides ti tax payers : TllKAfl BY I)KP.nTHKXT, i Ol I U K OK IxTHItNAI. ReVKNI E, J Washington, March 11, 1S(!7. It is provided by the act of March 2, lsi',7, " that nil acts in relation to the assessment, return, col lection and payment of the income tax. special lax. and other annual taxws beret 'tore bv law required to be pcrfoimcd in the month of May, shall hcre nller lie perloinied on the corresponding ilavs in tho month o( March in each year: all nets required to be performed in ttie mouth of June in relation to the collection, return, nnd payment of said tnxes, shall hereaftor bo performed ou the corresponding days of the month of April of each year." All special taxes lire to he reckoned, ns hereto fore, from the first day of May, or from the lime of commencing the l.ii inoss suLject to tax. t the fnt day of Mav follow ing, nllltottgh the time of assessment is changed as above stated. It is also " provided that tho taxes on income for the year lSiili shall be levied on the day this act takes effect." The following instructions should he observed in the nssessmeiit of tiie iinuunl taxes of 1807. They have been prepared nnd printed to nnswer the questions which have been must frequently presented by revenue ollicers, in their letters to the commissioner. Particular attention is directed to tho modifica tion ol the rules observed iu the last annual assess ment. Assessors should instruct their nssistnnts to call personally upon those who have not returned their income ns required by law. If any person is not nt home, tho notice on the back of form tweuty-fnur should bo filled out, nnd the blank left. This being done, it becomes the duty of tho taxpayer to seek tho assistant assessor anil deliver his return. E. A. ROLLINS, Commissioner. INCOME. 1. Tho fattnei's rnlits from salcR of live ttock are to lie found ly deducting; from the gross receipts fur aniiiials sold lor the piirtliuso money iuid for tiio same. 2. No deduction can bo made liy tlie fanner for tlio value of services rendered by his minor children, whether bo net mil ly pays fo8iich services or not. It his adult children work fur liiui and receive compen sation fi.r their labor, they aro to bo re gaidcd ns other hired laborers in dotonn'tr ing his income, 3. Money paid for 1-ibor, except such as is Useil or employed in domestic, service, or in the production of articles consumed in tho fam.ly of tho producer, may bo de ducted. 4. No deduction can bo allowed in any case lor tho ci tst of unproductive labor. If house borvanlH are employoJ a portion of their time in productive Llor, eiicIi uu tlio makitig of butler and choose for stilo, a pro portionate amount of the wages paid them may be deducted. 0. Expenses for ditching and clearing new laud are plainly expenses for perma nent improvements, and not dedtictablo. G. Tho wliolo amount expended for fer tlzcr3 upplii d dm in the yi ar to the tat iu ei'b lands may bo deduct! d, but no i!lm I no tion is allowed lor letliheis produced on the fill in. Tlio cost of seed pin chased for sowing or planting may be deducted. 7. Km mers will not be required ti mako return of produce consumed in their own iiiinu'diatu families. 8. If a person sells timber standing, the prolits are to bo ascertained by estimating the value of tho land after tlio removal of the timber, and adding thereto the amount received for the timber, and from tho sum this obtained deducting tho estimated vuli'o of the land on tho first day of Jan uary, lbC2, or ou the Hay of purchase, il piitcliusd since that date. 9. A fanner should make return of all his produce sold within Iho year, but a mere executory contract for a solo ; delivery either actual or constructive, is essential. The criterion by which to judge win ther a sa'e is complete or not is to deter mine whether the vender still retains in that character a right over the proporly if the property were lost or destroyed, upon which of the parties, in tho absence ol any other relation between thru than that ol vendor and vendee, would fab the loss. 10. Tnipayfia frequently cla:m deduc tions from the losses of d. precia'iou iu the vahie of stocks or otl;i r pro erty uf a like rutin e. No deduction can in any case be allowed for depreciation of value ol such property until it is actually disposed of und a loss ieaiir..-ii. ll. L'osti) of suits and olber legal pro ceedings arising from ordinary buaineiis are to be treated as other expenses of such business, and may be deducted front the roes profits thereof. 12. Where physio;ans sre obliged loVeep a In-rso for the transaction of In 'lines, the may nodtii't sn much of tho expense so in clined as is fairly referable t the business dune. I. 1. Kxprnres for medical ntlondnnrr, store bills, .Vc, are not proper subject lor deduction. Kxpensi s for trpnirs of imple ments, tools, U., used in business may be deducted. II. If the members of a family have sep urate irconie, the returns may ho made separately by the proper parties, and ft rata ble propoi ti.jn of the SI .000 exempted from Ihe income of each. The parent, as the nat ural guardian of tho minor child, is required Io make return lor him. Hut whore any other liuardiuti or trustee has been ap pointed, the rrtuin shonl I lie made by tho latter. If the minor has no nuaidinn or trustee, be should make return himself. If he n fuse or neglect, an independent as sessment must be unidd as iu other eases, omittitio; penalty. l.V For Ihe purposes of exemption oT one thousand dollars, husband and wile are to be regarded as members of tho same fam ily, though living separate, unless separated by divorce or other operation of law, so ns to break up tho family rotation. Minor chil di en and their parent should bo counted member of the same family, whether liv ing toc'ciher or not. ll. If a taxpayer has t minor child in the service or the government receivincc a sal ary, Mich parent should im hide in bis in come return so much of the salary ol tho child as i not subject to sa'aty lax. 17. Kent of a houieKleai aeiu.illv paid may bo deducted, but tho rental vnluo of properly owned bv the taxpayer is not n subject of deduction ; but whero the lax paver rents a furnished In use. that portion of the rent paid in tonsideiatioti ol the use ol tho fur 1 1 i t tire should not bo allowed as a deduction. Any person c'aituii g ft deduction on no count of expense for loom rent must satisfy the usoskoi that tho room or rooms occu pied by him constitulo his home, and that hohas no residenco ilsowheie, and this iieino; shown, he may bo allowed to deduct what ho actually pays for lont of such rooms, but lie thirj; can bo allowed for rent of furniture or euro of icon B. ben rent is iiu bido I nn I deducted as an expense of business, it must not be again deducted as rent, nor should a pi rson hiring; a house and Htil- leltii g; a portion ot il be adowed to deduct no ro than the excess of his pay m nls over his receipts. lH. Mai r age lees, gifts from members of a congregation to their pastor, &c, aro lax able ns income when Ihe gifts or dona ions are in the natuie of compensation for services ictidoicd, whither iu accordance with an understanding; to thai ellVct at the t ine of sclileinent, or with an annual custom. It), (.lifts of money, when clearly not in the nature ol payment for sot vices rendered, or oth ! valilablo cousiden ation, aro not liahbi to taxation a income. Amounts re ceived ou lilo insurance policies, and daui agi's recovered iu iiclioiisol tort are exempt from income tax. 2(1. Lawyers ai d pli sit inns may return either the ac ual fees recived ditrin:; llm year, w.thout regard to the time v. I en tiny icei lied, or tlio amounts dm; to the business ol the year, tint when tho taxi nyer linn heretofore adopted one method, ho cannot now be allowed to make use ol Iho other, 21. If tlio ni.tnulacturcr or dealer has been in tho practiij ." of estiui iliu his annu al prolits by taking inventories ol stock, he should take tlio cost value of such slock, unless ho lias taken Iho market value in m .king previous returns. Whichever method has boon adopted by Iho taxpayer should be adhered Io uniformly. 22. If interest ncci ued during tho year on tiotes, bonds, &c., is good an I collect able at tho end of tho year, it should be returned as income whether actually col lected or not. 21!. The fact that incotno is devoted to the pnymi nt of dobts does not 1'eleaso the same bom liability to income tax. 21. I fun inventor sell his invention at once for a gross sum, ho should return as incon e tho whole amount, less the expenses actually incurred in perfecting tho iiivin tion, or iu proem ing a pali nt right. Hut no allowance can bo made for tho labor or personal expenses of tlio inventor. If In? sell otilv a portion of his right during the year, ho nay deduct a proportionate amount of sucli expense. 21. Wherever tlio salary or pay received by any person in government employ does not cxciod tho ralo of SI ,000 per ann ini, oris mule up of fo'P, or is uiceitdu or i. regular iu tho amount or time, and has not tin roforo been subjected to salary la.v, il should bo included w;th other taxable incoiiip. Where such stil.ii y exceeds the rate of $1,000 per nn'inin, tho amount of salary from which tho tax has lunti de ducted may ba deduclod from the gross income. 2(1. Incomes of persons December 31 aro taxable, n turned ! executors or who died after an I should ho administrators, anil also all incotno whicl accrued in IMG to persons who died wilhiu that year. In coiik) which accrued from tho estates of such pei'KOtis in 1V()G alter iho da'e of decease should bo returned by the heirs or other persons who received tho bonclil of the Kiituc. 27. HcsidenU should make return in the d strict whero they rcsido at Iho timo of making return. Tlio residence required under section 110 lor the purposn id taxing income is held to be a residence during tho year for which incomo is "derived." If any person subject to income lux resides abroad his return should bo made ill tho distii. t whore bo list resided. 23. Citizens of the United Mates residing abroad ure subject to tax upon their entire incomes from all sources whatever j nnd Ihe some is true of foisigneis residing iu this country. 21). The law provides that abko tt'X shall bo levied, collected and paid upon the gains, prolits and income of every business, trade or profession carried on in tho United Slates by persons residing witlu.nt the United States nnd not citizens thereof. U0. A lease for years or for life is per sonal estate, and any profits on the sale of such a lease are taxal lo us incomo for the year of sale. 31. Whero any portion of a legacy has been transferred by the executor b the legatee, so that the executor iu hi capacity (d guardian or trustee has n longer any coi.tiol of tho profits arising from such legacy, the return of such profits us income uiust bo required of the legatee. 32. The payment of legacy or succession tax on tho bequest of an annuity docs not relieve the annuitant fiom liability to in come lux on his annuity. 3.1. Assessors should bo careful not to allow tho deduction of amounts claimed t have been lost in business) when iu rculny they should be regarded as investments or expenditures, us when merchants expend I money in farming or gardening for rtcrea- null or uooiliiueiil miner inaii pecuniary profit. 31. Whenever icript dividends aro re turnable as Income they should bo returned at their market value. 'do. H is behoved that In many instance,"! in th a assossment of income f r fot mer yea' s person, holding t'nited rMaN- securities have not included the accruing interest in their return ol incomo. Assessor shoul I inquire especially into this subject, and if tho omission has been maiU, tho deficiency should be assessed, but without penally w hen it appear to have been duo to tt mis apprehension of the law. .1(5. The attention of assessors is particu larly called to the terms of the act in lorce. which require to lie included in return ot incomo tho share of any person of the gains and profit ol all companies, whether in corporated or partnership, who would 1)0 entitled to the samo if divided, whether di ided or olhorw ise. SPECIAL TAXES. 1. Section 75 requires all special tax rieeipt (except in case of auctioneers, pro. duce broker, commercial brokers, patent right dealers, photographers, builders, in surance agent and peddlers) to upooiliy the place at which tho business is to be done, and Iho word "place" ns hero Used i con structed to mean tho premises occupied bv tho taxpayer in the prosecution of his busi ness, whether the place bo a single room, in a boil ling containing many rooms, in whether it bo several buildings standing upon tlio san o premises nnd Used for a common pnrpoae. lint theto tuo certain branches ol business which are not restrict ed to such premises, as ii is provided in tho act that lawyers, physician, surgeons, dentists, catlle-ln okers and horse-dealer may do business at any pUeo whatever without being subject to additional special lux. I'ropri tor of circuses, jugglers, ,o . must pay A special tax for each State in which they exhibit. 2. The special tax of dealer must bo as gnsscd upon the basis of all sale made either by tin insi lves or through oilier, except those through other wholesale deal er on eotninission. 3. M innfacl nrer may, without additional liability, sell their wares at Iho place of manufacture, or at their principal otliee, provided no ware nro kept, except us sum 1 los, at such ollice. Hut if ft manufacturer sell at Iho factory, or at his ollice, goods not of his own production, he must pnv tax as a dealer if suoli sales exceed 1,000 annually, and such tax will be assessed up on his sales of such good only, and not upon sales of hi own manufactures. I. Special tax receipts are not transfer at lo, but in caso of removal tho taxpayer is liable to additional lax unless tho (act of removal is registered, as provided in sec tion 7-". 5. The lax required under Iho proviso lo section 7(i for nil or either two of the classes ol business therein named is twenty-five dollar. (i. Tho special lax of a batik should bo assessed upon its chartered capital ; that of a banker upon tho amount of capital used or employed. 7 Whenever n retail dealer i found to have made Rales exceeding $2.1,000, he should bo assessed as a wholesale dealer from the date of his liability as ft retail dealer. The collector should endorse upon his tax receipt tho amount of reassessment paid. 8. The liability to special tax depends iu many cases upon Ihe question whether the parly makes a business of doing tho acts speciliod. Occasional acts do not render person liable lo special lax, but it i not necessary that ihe business should bo his solo business, or even his principal one in, order that ho may bo held fable. If person holds out to the public by adver tisement by word, deeds, or writing, that ho is ready lo transact nny kind ol busi ness subject to special tax, ho must' pay such tax. although Iho busine'is in ipiustion may not bo bin chief or cxclusivo occilpa tion. In the following mimed occupations nnd profession even occasional acts do not appear to be allowed by tho terms of tins law without liability : Wholcsalo and re tail dealers in liquors, lottery-ticket dealots, distillers, brewers, rectifier, coal-oil dis tillers, insurance agents, peddlers, photo graphers, circuses, jugglers, bowliug'nl'eys, proprietors of gift enterprises and lawyers. .9. Wholesale and retail dealer may do business as coulectionei and apothecaries at tho samo place without tho additional special tax. 10. Under tin; act of March 2, 1807, ft re tail liquor dealer may sell liquors in quan tities of nioro than three gallons at one time to tho saipo purchaser without being thereby rendered liablo as a wholesale liquor dealer. 11. Wholesale dealers in liquors may sell liquors nt retail, und both wholcsalo and retail dealers in liquors may sell j,tjier inerchandiso, and may sill liquors to be drunk on (he pro. nines, without payment additional special lax, but all sales must be included in the basis of their special tux us dealers. 12. If tiio sales of n retail denier in liquors exceed S2"i,U0O, be should bo re assessed ns u wlioh'Halo dealer iu liquors Tho collector should enter tlio amount reassessment paid him upon tho tux receipt. 13. Hotel keepers may feed the horses ol their gueuts without paying tax aa livery stable keepers. 11. If a produce, broker's sales exceed S10.000 aiiiiu.illy, bo should bo Heated a commercial broker wr u dealer, us the dsn may be. '). ruddier may buy up prcduco to sill again as peddler without liability os pro. duco brokers. l'roduco brokers cannot peddlo produce from botiso to house with out incurring liubilily us peddlers. 1G. Original or unbroken packages or pieces, n referred to in paragraph 32 of section 7'J, are bold tube pack gos of pieces sold just as they como from tho uuntituc turer, wholesale denier, or importer, with out being broken or divided. 17. Ili'cwers and rectifiers may si II their Illinois at tho brewery or placo of recldication in largo or small quantities, cither to bo drunk on the premise or not, without payment of other special tux. Ihewers and rectifiers may also deliver their liquors upon orders previously received to their regular customers uboiit the country with out payment of special tax as peddlers. 13. Farmers und others who frequently fui nihh food and lodgings to rav I rs f pay should bo taxed as hotel keepers. Vet an occasional act of that kind should not bo constructed us ntidcriug any person liablo to such tsx. I'J. Person engaged inJJ.e busiiie.s of preparing legal papers in support of claims against tho general government, who do not present the claims personally or by letter before tho departments, should be taxed us conveyancers, uiihiss paying spe cial tax as lawyers or special ngenls. 20. 1'ersoiis hoso business it is to sell patent rights should pay tax as patent right dealers, even though they sell only patent right for their own inventions. Assessors will observe that it pu'eut right dealer is subject lo a different special tux from ihut ol u patent agent. 21. Trustees and guardians shonl I not be required lo pay tax as real estate agents for renting or silling property held in trm-t. 22. Kvery person, other than one paying special tax as lawyer or claim agent, who makes it his business or any part of his business to draw doedsj bonds, mol tui?, a a of wills, writ, or other legal paper, or to ex- amino titles to rest rs'ate, who, by adver tisement or rotivrrsntfiMi, or by accepting tho business whenever it is offered, hold himself out to the public ns ready to under take it, is u conveyancer, nnd should be re quired to pay tax n such. i. 1 ho act imposes no special tat upon boarding hotiso keeper ns such. Hotels are open to all who choose to enter, with out pirviou Stipulation, expecting ent-r tainiuent, unless the bouse i lull ; w hile boarding hoi:ses are open only to those who by previous: arrangement have ao quired a right t entertainment at such late of payment n may besgieed upon, 21. i ho special tax of a hotel keeper Is based upon tho annual rent or rental vnbi of that portion ot Ihe picmisos which is actually Used (or betel put pose. Harbor saloon, billiard rooms, ami liquor, cider, an I new spspcr stand are tho usual con comitant of a hoii I, and in assessing the special lax of a hotel keeper, no deduction should be made Iroin lh lent or rental vi luo of tho ntiro premises on account ol any portion thereof leased In tho keepers of such stands, rooms or saloons. When a portion of the premises i leased for ol d inai y stores, such as bat nnd cap, drug, or furnishing stores, n rali.blo pro portion of the amount paid Im tho entire promise may be deducted. The uin thus deducted may be greater or may be less than the amount ol rent paid by the actual occupants ol such stores. 2.'. If any person manufacture in excess of SI, 000 at each of two or mors) places, he should pay a special tax tor each such place. 20. Whero join ti'Vinrn take rl thin-, shoes, c, to their house nnd make litem up there, tlio v should pav a tax as n a inf o iurers.it their niaiiiilaetuie 1 xceod 1 (Mill annually. Under their lax receipt they in i.v employ i liters at the placo l amed therein. 27. All application for pi rniils to hold lotteries, Ac, lor charitable ptirpoprs, Iteo of tax, must be made through the collector of the district, and should lie.tr his iccoui- ii.eudation. 28 S.lling nt wliflWrde ruler tho 22d paragraph ol f-ctinu i'.l is understood lo mean selling to others lo sell again, u ilhnllt reference lo the quantity soul 29. Apiitheciir e, who have paid tho special lax as such, are not required to pay tax a retail dealer in liquor, in conse- quince ol selling or nt ills pens I g upon physicians preset iptiKii tins wines and spirits ollicinal in the United Stales or other iialioii.il Pharmacol o ias, in ottatili tie not exceeding ball a pint of either nt oiio lime, in r exceeding in aggregate cor t Val io tho sum ol Ihreo hundred dollar per niiiium, noi iu consequence of stliing alcohol. 30. When sp'ritous liquors are medicated or mixed with foreign kubstaiicis, but to so flight a degree that they tiro Mill used as beveiages and are sold as such, Ihe special tax of a liquor dealer will be re quired of tho seller. When the mcdicatioi or udinixUuc is carried to such an c.xtoi.l that tho liquor i no longer susceptible of lieing used as a beverage, such tax w ib not be required 31. Dutchcrs whoso sales do not exceed SI. 000 annually and butchers who sell butcher's meat exclusively bv themselves or agents, travi ling from place lo place uio subject to special tax of livu dollar only; but all butchers whose unnilil sales exceed twenty-live thousand dollars nro required to make return of rules, and pay a t ix of one dollar for every thousand did lars, iu tlio maiiliet required of w oletale dealers. 32. Cattle brokers are required to bo assessed ou tho excess of sales over ten thousand dollars in tho samo maimer as wholcsalo dealers. 33. Hnildor and contractors nro not sub ject to special tax in any year iu which they do not construct on contract, nor un less their contracts are in excess of 4f2..ri(IO. 31. A miner may employ ono person in Ihe business mining for coal, silver, &c, without payment ol special tax. 3."i. Tlio liability of poddh'rs and com 'neiciul brokers lo special tax depends up on the acls done, and is not all'ectod by the fact Ihut iho parly is employed by others and is acting merely as uu agent. 30. Watches unit watch chain do not como wilhiu tho definition uf jewelry, and may therefore be sold under tho tax receipt ol a common poddlor. 37. A retail dealer in liquors wishing to close up business may sell out his wliolo slock at one unction side to dillorent. pur- chusei'Sj or may sell tlio wliolo ut pri vate salo to ono pnrch S'-r, without pay ment ot special tax us w holcsalo dealer iu liquors. 38. Kurmers and gardener may sell idl products of their own farms and gardens in the manlier ol peddlers, without payment of special tax lis such. 30. Under the act of March 2, 18C7, no special tax is required of any person for Iho tuaiililact'.iro of butler or cheese. 40. In assessing the special lax upon1 boats, barges, and flats under tho last pro viso to section 103, Ihe capacity is to be determined by the customs adiiiciuiu enient. 41. l'ciHons traveling about tho'coiintiy oh the agents of manufacturers or dea'ors, seeking orders for goods us agents of ono person or linn only, and who uto paid u salary, but receive no commissions what evei , hIiouI I not be required to pay tax as proditcu or commercial brokers. 42. A polhecai it , confectioners, plumbers and gas-lillers, whoso imnual sales exceed twcnly-livo Ihoufand do'lirs, are required to pay, iu addition to tho t-peciul t.iv, one dollar for every IhoiiKunil dniluis of sides in excess of siU twenty-live thousand dollars, the tuxos ou such excess to lo assessed and paid in the manner provided in the Cuo ol wholcsalo dealers. Josh Billings on the Robin Redbreast. III ettist. r The red brcsted robbing is a burd muchly doted onto by seminary girl and potts. ( iHiitloman funnel ii also encni ridge the robbing becos he swalh reth insex when h can't get sno or anything else to est. lint practiklo fai nieiu und Iruit grow ers begin lo don't see it. I wu oiihI a gentleman fannist. I am not us gentle us 1 w as. I go for real firming, making my pile of mannor, nnd raising things lo ea'. 1 uncled to listen for the robbing mat ting 1 iy nnd bis evening carol, but I found out lhal ho singi d only to seduce fem.ii) robbings, and where bo ft five insex ho et quails of chelies, strawbei ricw, currants, ra-lbeiries, and ceteia. nn I then pitch into the mederest barllt tt puiis. I found that fiv fruit crop agreo.1 too well with Mr. robbingHC crop. His wobbling to bis lemail friend at evening didn't pay for his gobbling choice (mi: all day. And so icy friends, when the swete red lirest gets tat on egifspensive prodiick of noi I hei n gai dons, und (lock sou Ihwui d to till unsentimental pot pics, 1 bid hi in u loo without regret. A Day's 1ifkkhknc. The fact of next year beimj a "bap year" has aided .13. 000 to tee ealiiiHle for the lliit'sh Army. That is Ol I day's pay for Ihu loiccl. Selected Miscellany. [From the New York Independent.] Political Beggary. When will the societies "for tho liir; pression of street begging " try their hand upon our politicians! Is that process vnf more respiVtaMe,' because the Street ton whii h it i pi ncticed tuny happen to load to the post-omen or f nstnm-liquse J , U poor man beg for n copper, tho folic tell liiui lo " move on ; " but if a well-dree.d man bold out hi hnml for a place in ths I nited Mle rourt-liouse, be is only - tola move up. We boast that w have sd tile disreputable beggary, while then is not another nation so t orcd Willi, iho dis creet nnd reputable species. I'lio war, to all appeal unce, ha made tho mailer worse, by bringing into tlie hold a new nrmv i f mendicant. Wo boafted of the prompt wav in which tho great army of volunteer wa reabsorbed Ihto tho ratikA f civil life, lleally, it would seem hi if they were now reappearing from tho paths of peace, to del, land tho ollice. Not that il l a worse busines for them than for the civilians ; but wo thought they-, nt loastj had learned belter business. . When wo see the lure specfao.lo of a ('tis gged soldier begging liia way, hat in hand, in a rail w ay car, it gives a sense of degi ftdaticn. Hut it 1 really tint SO d i r nlitig a to see tho daily report in thfl Washington dispalclu s of the phigreH of the tunlest between (iencrnl Cordon, iot instance, nnd Uoneral Doven, uud Major (Munch Howe, and wo know not hoW manT ther ex heioes, great nnd small, for tho petty ollice ol the I . !. inarshalslyp in tins ton." AH these gentlemen were no (ionbt lespcciuhla, though not brilliant, military fhcei,aiid had a cerium dignity of their fio- siiioti when thev wore their country s uni- lotm. Is there no houorul la professional pursuit to which they can now revert, in which (with tiio ndd'ect prestige of their military laurels) they can obtain nn honest living j It is a sh itno ti) subject them Id the degradation of being obliged lo be$ Ihu obsi tpiioiihly for tin humble ollice, en deavoi ing meanwhile to stretch their po " litical conscience to suit Iho President Oft cue side atid t'oiigroh on tho other. Willi n thousand manly and gotierous qil ilitie, we ure yet, as a nut inn, singularly, deficient iu personal delicacy uud a liigli sense of individual honor. Wo complain oT our congressmen as wanting in Self respect, when most ol thcin hud lo begin by laying their st ll rcppct aside iu order to obtniti a i.ominalion. Wo please ourselves with' lacing our feet on the neck of a ptlbl'.b , seivant, and then roprouuh him for not Mantling upright. We denounce our for eign embassadors for cringing before what may bo called the Mct'rackeii of ir'ewnrd'i whip, just as if wo lunl not boon training them to Iho I ash ever sinen they entered public life. Tho reason why Mr. Motley stood erect when Messrs. Ulny and Halo cowtiod was simply because they were profesNioiud politicians, nnd ho wa not: 1 1 is the often-expressed theory of our government ti nt " ollice should neither 1)0 sought tmr declined." Hut iu practice, eveit iu our better constituencies, it is expected thai every man who wishes promotion should push Im il. not wait for it. There nro undoubtedly instances wdiere a man at' tains high political rank by simply gravittit- in; to it without private, w u D-pulling: Clitulcs Sumner's career has iuon a retuai k ublo itaiaicoof this; but there are very few such. That a member of Congress should leave his duties lor a ti ni o to loolt alter his re-election " is taken a a .matter ot couiso. Ou the other haml, that sonsi livelier of personal pride which woulJ lot ever abstain from honors and emoluments) sooner than usA for tho smallest, is a quality which Americans find it very hard to un derstand. It is called haughtiness, over Inslitlioitsi ess, aristocracy, and a dozen oilier hard mime. It is tliiH fastidious seif-rofipctt, rather than any indill'creiicc, which produces among us that aversion to politics which il said to mm k our most cultivated class. Tho evil is not increasing ; hut it is fur too largei Thousand of men now livo a precarious life, in official position, who; ufttl' BUQli fining their manhood to get those places, find thai they would bo boiler off without them. Every gootl Citizen ought to fro wit ou th's insuliuhle eagerness after officoi livery man sets u good example be he sol dier or civilian who hold to his legiti mate business, and refuses to lift a finger for any advancement outside of it. Let a man make himself so plainly servt edble and useful tli.it ho will not seek office ; but office will seek him, if it comes (it all. There is no other way to keep clear of that habit of political mendicity which borders so close on Mendacity that It is hard to kuOw tbeitt apart ut last. Fort Phil Kearney Massacre—An Account by Indians—Horrible Particulars. lurs. Tlie Ilib-na (Montana) tlcttitl,t March. 7th, contain llm following account of the Km t 1'hil Kearney massacre, us furnished to somu while men by Indians, euguged themselves in Iho massacre : Tiny. Iho Sioux, wore uboiit 2.000 slroufj ull wai riors without their lamilies. Reach ing u deep ravilio Hear tho fort, the mailt hotly of Indian were stationed on opposite sitles of the defile, lying close to the ground so as not to ho seen, while they sent a fiinall number of their best riders on it dtlstt up to near the post whero the Government horses ami mules were loose, and Btampeded them. The commander of tho post sent titlt about 'J0 nicy uud ollicers to pursue tho Indians, and recover, if possible; (lid lost stock. The retiring small band of In dians went i-low enough to encourage their puiMtera. and led them into the narrow do lilo, W here hordes of deiuohs v.uiteu to des troy them. ' Tin; trap was successful in every .bar ficiilar. After the little command of troop hid fail ly tillered f he deep canon, the III, di m lining the side of the mountain ott either side raised and fired a volley of ar row and bullets, killing on the spot all but 17 of the oI lier iipd every officer. - ' These 17, 'hough a number w ere wound- ed, ihe Indians say; fought bravely and k lied sotno fifteen or t.veniy of their num ber, among them Iho three principal chiefs, biloro they were shot down. Hut IhCie' was one ot tho bravo boys in blue whom neither their arrows nor bullets would fell,' though be had numberless' wounds. He stood up and fought hand to hand till over whelmed by their tbisiiig vpen him, ami currying hiiu off a prisoner to their Caiiipi where ho w as finally toiturod to death. - The savages siy that aside from the fmee lining the fatal defile, they stationed i00 of their picked young airowera neat" 'ho post, so us to make sure of ill capture in caso tho lioop l eiiiuiiiing within shoul, I I d ti-nt out to the relief of tl cir c uiirud. s. lint this was not done, ttliiioiigli they ctnild plainly hear the tiling from the ihu post. Aiivicks from Montana represelif that the Indians ure confederating in (rest num. , I. -is for a war of extermination, uguinst w I iu.