Newspaper Page Text
1: . "Liberty and Union, Now and Forever, One and Inseparable." Daniel Webster. Vol. II. RALEIGH, N. C, SATURDAY, MAY 4, 1867. No. 18. TTDT1P ST AMD A KB. JWlW" J. UOLDEN. " w W. HOLDEN & SON, EDITOKS OP THE STANDARD, SMfe !frfrH"""t f'tvcrtisetKcns. Bates of Subscription : Tri-AVufkly paper, 1 year 6 00 " 6 months 3 50 3 " .. Weekly papr. 1 year It ' 6 months " S " u " 5 copies 1 year. to " 1 " . 2 00 3 10 1 50 1 00 12 00 2 2 00 To tluwe who got up clubs of five or more sub iiribc one copy, gratis, will be furnished. A cross X mark on the paper indicates the ex piration ofthesubscription. ' Rates of Advertising Teu lines or one inch space to constitute a Stl":ire- 1 no One square, one insertion, i w Eaeli subsequent insertion, 50 Liberal deduct urn made, by special contract, to large advertisers. Court advertisements will be charged 25 per cent, higher than the regular rates. Special Notices charged 50 per cent, higher than ordinary advertisements. For advertisements inserted irregularly, 25 per cent higher than usual rates will be charged. No paper In the South has advertising facilities superior to the Stnilai-d. Letters must be addressed to W. W. IIOLDEN & SOX, Ralei-h, X. C. OfflciaL riffs OF THE UNITED STATES, P.nw-J ut the Second Session of the Thirty Sintlt Owynxx. trJtlrh mis begun and held at the City of Washington, in the District vf Cebuhlili. Andrew Jonxsox, President. La Fayette S. Foster, President of the Senate. Sciu yi.er Colfax, Speaker of the House of Kcpreseututives. Public No. 84. As Act to amend existing laws relating to inter mit revenue, and for other purposes. R it enacted by the Senate and JJouseof Pcprescnt atieisof the United Mates of America in Uonyrtss asfiiiMetl, That all acts in relation to the assess ment, return, collection, and payment ot the iu come tax, special tax, and other auuual taxes now liv law required to be performed in the niout!i"of Mav, shall hereafter be performed on the corresponding days in the month of March in each year; all acts required to be performed in the month of June, in relation to the collection, return, and payment of said taxes, shall hereafter be performed on the corresponding days of the month of April of each year: Provided, That on and alter the first dav of September, eighteen hundred and sixty-seven, a tax of two and one hall cents per pound only shall be levied, collect ed, and, and ou any eottou produced within the United States. Sec. 2. And be it further enacted. That apothe caries, butchers, confectioners, aud plumbersand gas-titters, whose annual sales exceed twenty-five thousand dollars, shall pay, in addition to the special tax now required by law, one dollar for every thousand dollars in excess of said twenty five thousaud dollars ; and the taxes on such ex cess shall be assessed and paid in t he manner pro vided in the case of wholesale dealers. Sec. 3. And be it further emu-ted. That in all suits or proceedings arising under the internal revenue laws, to which the United States is par ty, and in all suits or proceedings against a col lector or other officer of the internal revenue, wherein a rfistrict attorney shall appear for the purpose of prosecuting or defending, it shall be the duty of said attorney, iustead ol reporting to the solicitor of the treasur-, immediately at the end of every term of t he court in which said suit or proceeding is or shall be instituted, to for ward to the Commissioner of Internal Revenue a full aud partieularstatement of the condition of all such suits or proceedings appearing upon the docket of said court: Provided, That upon the in stitution of any such suit or proceeding it 6hall be the duty of said attorney to report to said commissioner the full particulars relating to such suit or proceeding ; and it shall be the daty ot the Commissioner of Internal Revenue, (with the approval of the Secretary of the Treasury,) to es tablish such rules and regulations, not inconsist ent with law, lor the observance of revenue offi cers, district attorneys and marshals, respecting suits arising under the internal revenue laws, in which the United States is a party, us may be deemed necessary for the just responsibility of those officers and the prompt collection o all revenues and debts cue aud accruing to the Uui ted States under such laws. Sec. i. And be. it further etiaeted, That the Commissioner of Internal Revenue shall have charge of ail real estate which has been or shall be assigned, set oil, or conveyed, by purchase or otherwise, to the United States, iu payment ol debts arising under the liws relating to internal revenue, and of all trusts created for the use of the United States, in payment of such debts due them; and, with the approval of fhe Secretary of the Treasury, may sell and dispose of, at public vendue, upon not less than twenty days' uotice, lauds assigned or set off to the United States in Payment of such debts, or vested in them by mortgage or other securiety, for the payment of such debts; and in eases where real estate has al ready become the property of the United States by conveyance or otherwise, in payment of or as security lor a debt arising under the laws relating ja. internal revenue, and such debt as shall have Ml'f'tl Ii.iiJ . ti ' ... . . ... Kilmer witn tlje interest thereon, at rue rate of one per centum per month, to the - imi a states, within two years from the date of "t-HUfeiuouor suet, real estattS) ,t ball be law wi,. .r. ' Cu,nmissioi)or of Internal Revenue, . ' , , 'I'Provai ot the Secretary of the Treasu ry, to release by deed, or otherwise convey, such ... ""Ulu me debtor from whom it was tives heirs or otner leKal representa- n,nC;.5V And U u further enacted, That if tiie , lu,l'roi any article upon which a tax is J6 v Ulred.t0 bB Paid by means of a stamp shall tl-Ih S'V .,or re'"ved for sale any such articles 'ittiout the use of the proper stamp, in addition '; '"e Penalties now imposed by law for such sale or removal, it shall be the duty of the proper as inrr?r a"'iistaat assessor, within a period of not u, ,n ," Jwo uars a,ter such removal or sale, mnt . m,011ation as he can obtain, to estl tedtnK a'"."untf the tar which has been omit tor ani" t)iU(1, a,,a to wake aq assessment there uh,torify tlje sam(; the collector; and the ah nsE Proceedings lor collection shall be in npoiun in, . tbo"e ,or tlle collection of taxes Sec ? 'tUreS iind P',0l1c,it8 teUvTlxbe.Ufurther matter, That it shall nue u :i, ... .' . commissioner of Inlernal Keve ue wi.,i, , i u"Jioner oi internal iteve Snie ,rr-:ttljiaem 'lt. PHt, to des- "y" folli.fti T wmsihui assessors in auv i)art ,d,htl'ict tf make assessmeaU in is ,n,! :"chi!0"eetto Strict for all such 'xution ire du-'uPon any specified objects of the o "d."? EUC,1 casu K 8ual c the duty of d'Mi'kt L 'stant assessors of such collection ''i,01v rt,v'-porttt? V."5 MHstw1 "ssessor thus tf' kln5"?ted a 1 n3atters which mfly oorne be ,10r.c'dge relative to any assessments to 0'Ch V.mfn: P-o-tded, That whenever two IraeeJ Tff nct8 or P"rts of districts are em-suehirf--,!"" one cufy it may be lawful for &essineVft .n. SSCSSOr or assessors to make as speeitied t i.w. witl,ll 8"ch county upon such commissi,, fHLts of taxation us he may be by said ,UthcnW'Si,! JJ,oviaed' TUat or le dist't V 'al.1 bu ruturncd to the assessor Sec J" V W lch 8m'h taxe are Payable. Cumui&i'ow-ro'f t" u1h'r mactid That the Jro.vi.fli th s, iiV er,'"i Kevenue, with the ap- Secretary of the Treasury, U Uereoy OfficiaL authorized to pay such sums, not exceeding in the aggregate the amount appropriated therefor, as may in his judgment be deemed necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same in cases where such expenses are not otherwise provided for by law. And for this pnrpose there is hereby ap propriated one hundred thousand dollars, or so much thereof may be necessary, out ot any money iu the treasury not otherwise appropriated. Sec. 8. And be it further ettacte I, That, here after lor any failure to pay any internal revenue tax at the time and in the manner required by law, where such failure creates a liability to pay a penalty often per centum additional upon the amount of tax so due and unpaid, the person or persons so failing or neglecting to pav said tax-. iustead o' ten per centum as aforesaid, shall pay a penalty oi nve per centum, Together with inter est, at the rate of one per centum per month upon said tax from the time the same became due, but no interest for any fraction of a mouth shall be demanded. Sec. 9. And be it further enacted. That the aet entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred aud sixty-four, as subsequently amended, be, aud the same is here by, amended as follows, viz : Thai section twenty-two be amended by strik ing out. after the words, "assistant assessor," aud before the word "actually," the words "four dollars for every day," and" inserting in lieu thereof the words "five dollars for everyday;" and, further, by striking out the following words: "And assistant assessors may be allowed, in the Battlement of their accounts, such sum as fhe Commissioner of Internal Revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such office rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner of Internal Revenue may require, and shall have been audited and approved by the proper officers of the Treasury Department; and assistant as sessors, when employed outside of the town in which they reside, in addition to the compensa tion which they are now allowed by law, shall, during such time so employed, receive one dollar per day." This amendment shall take effect upon compensation for the month of March, eighteen hundred and sixty-seven, and thereatter. That section twenty four be amended by insert ing in the proviso to said section, after the word, "spirits," wherever it occurs, the words "or oth er articles." That section forty be amended by striking out the following words: "That in case a collector shall die, resign, or be removed," and inserting in lieu the following: "That in case of a vacancy occurring in the office of collector by reason of death, of any other cause." That section seventy-three be amended by striking out all after the enacting clause, and in serting in lieu thereof the following: That any person who shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, ordo inr of which a special tax is imposed by law, without payment thereof, as in that behalf re quired, sh;iil, for every such offence, besides be iug liable to the payment ol the tax, be subject to a fine or penalty of not less than ten or more than five hundred" dollars. And if such person shall be a manufacturer of tobacco, sun 11', or ci gars, or a wholesale or retail dealer in liquor, he shall be further liable to imprisonment for a term not less than 6ixty days and not exceeding two years. That section seventy-nine be amended as fol lows : Iu paragraph four, by striking out the fol lowing words: "In quantities of more than three gallons at one and the same time to the same purchaser, or." In paragraph five, by striking out the following words: "In quantities of three gallons or less." In paragraph thirty-one, by ad ding thereto the following: "PrartJed, Tha't no special tax shall be required of any person for the manufacture of butter or cheese." In para graph thirty-two, by inserting alter the words "garden" and before the word "who," the words or traveling on foot aud peddlinsr fruits, vegeta bles, pies, cakes, and confecti nery." That section ninety be amende'd by inserting after the weird "cigars," and before the first pro viso in said section, the words "and all pro ceedings relating to forfeiture and sale of dis tilled spirits shall apply to tobacco, snuff, and cigars." That section ninety-four he amended as fol lows : By striking out in the paragraph relating to gas, the words "and unti' the thirtieth day ol April, eighteen hundred and sixty-seven." By striking out the paragraphs relating to "suirar and sugar refiners," and inserting iu lieu i tuereol the words : "On all sugars produced from the sugar cane, and not from sorghum or imphee, other than those produced by the refiner, a tax of one eent per pound ; "On refined sugars, and on the products of sugar refineries, not including sirtp or molasses, a tax ot two per centum ad valorem : l'ruvided, That every person shall be regarded as a sugar refiner, and pay the taxes required by law, whose business it is to advance the quality and value ol sugar by melting and reerystalization, or by li quoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall by boiling or other process extract su gar from or advance the quality or value of mo lasses, concentrated molasses, "or melado." Also in the paragraph relating to wood screws, by striking out the word "ten" and inserting "five;" a Also by striking out the paragraph relating to "gunpowder," aud inserting iu lieu thereof the following: "On gunpowder, canister powder, five cents per pound; sporting powder in kegs, one cent per pound ; blasting powder, in kegs or casks, one-half cent per pound." Also, by striking out all from the words "ciga rettes or small cigars," in the first paragraph relating to cigars, down to and including the words "twenty per centum ad valorem on the market value thereof," in the last paragraph re lating to cigars, and inserting iu lieu thereof the following : "On cigarettes, cigars, ana r.neroots ot an de scriptions, made of" tobacco or any substitute therefor, live dollars per thousand." That section ninety-four be furtheramended so that in lieu of the taxes now provided by law upon the goods, wares, and merchandise hereiu alter mentioned, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or pro ducer thereof, or removed for consumption or use, or for delivery lor others than agents ot the manufanturor or producer within the United States or Territories thereof, there shall be as sessed, collected, and paid the following taxes, to be paid by the pro iuceror manufacturer there of, that is to say : On boots and shoes, made wholly or in part of India-rubber, two pe.r centum ad valorem ; On hoop-skirts, two per centum ad valorem ; Ou leather of all descriptions, and goat, deer, calf, kid, sheep, horse, hog, and dog skins, tanned or partially tanned, eurried, finished, or in the rough, two and one-half per centum ad valorem. On manufactures exclusively of glass, other than window glass, three per centum ad valo rem. Od manufactures of wool, or of which wool is the chief component material, or the component materia! of chief value, two aud a half per centum ad valorem. That section ninety-fonr be amended by adding to the end of said section the following words : But no tax shall be imposed upon the redyeing or reprinting of cloths or other articles. That section ninety-six be amended by insert ing after the words " and all goods, wares, and merchandise, and articles," and before the words ''made or manufactured from materials," the words " not specially named and taxed, and which arc." That section one hundred and three be amen ded by striking out the word " three " where it occurs In the second proviso and inserting the words "two and a half," and by striking out the words " until the tirtieth day pf April, eighteen hundred and sixty seven." That schedule B. in relation to stamp duties, named in section one hundred and fifty-one, be amended bv striking out of said schedule the words " legal documents," and all thereafter, and inserting In lieu thereof the following: Provided, That the stamp duties imposed by the foregoing schedule (B) on manifests, bills of lading, and passage tickets, shall not apply to steamooats or vessels plying between norts of the United States and ports of British North America : And provi ded further, That all affidavits shall be exempt lrom stamp duty." Also by InsiTtlnz at the end of the last para graph relating to probate of will," the following woraa: jwnutea, inat no stamp either lor pro- JDfficiaL bate of wills, or letters testam-ntaiy, or of admin istration, or on administrator or guardian bond, shall be required when the value of the estate aud effects, real and personal, does not exceed one thousaud dollars: Provided farther, That no stamp tax shall be required upon any papers ne cessary to be used for the collection from the government ot claims by soldiers or their legal representatives of the United States, for pensions, back pay, bounty, or for property lost in the ser vice. The reduction of taxes provided in this section shall take effect on and after March one, eighteen hundred and sixtv-6cven. Sec. 10. And be it furtfier enacted, That the aet amendatory to the act entitled " An act to provide internal revenue to support the govern ment, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, approved July thirteen, eighteen hundred and sixty-six, be amended as follows, viz: That section ten be amended by adding after the word "pupils," in the sixth paragraph of said section, the words " bnt not including distilled spirits, mineral oil, tobacco, snuff, and cigars." Also, by striking out iu the paragraph relating to monuments, alter the word "monuments,'' where it fist occurs, the words "of stone." That section eighteen be amended by adding thereto the following: "Provided, That the ex emption herein shall not apply to tobacco, 6nuff, aud cigars manufactured, or spirits distilled, or petroleum refined, either in or for such schools and colleges." That sect ion nineteen is hereby amended by ad ding the following thereto : "And no suit for the purpose of restrain? the assessment or collection of tax shall be maintained in any court." That section forty-three be amended by strik ing out the last two sentences. Amend section forty eight of the act relating to internal revenue, approved July thirteen, eigh teen hundred and sixty-six, so as to insert in the proviso the word "thirds" alter the word "halves," and before the word " quartess," and also amend it by striking out the words " more than one quarter and not more than one hall shall be accounted one-half," and insert " more than one quarter and not more than one third shall be accounted one-third, and more than one-third and less than one-half shall be accoun ted one-half :" Piwided, That fractional arts of barrels containing more than one quarterj and not more than one-half shall be accounted one half, and pay tax as such until Juue first, eighteen hundred and sixty-seven. Sec. 11. And be it further enacted. That on and alter March first, eighten hundred and sixty-seven in addition to the articles now exempt by law, the articles and products hereinafter enumerated shall be exempt from internal tax, namely; Alcoholic and etherial vegetable extracts, when solid and used soly for medical purposes ; Bale rope, seine's and netting for seines, twine, and lines ol all kinds; Bar, rod, hoop, band, sheet, and plate iron of all descriptions, and iron prepared for the manu facture of streel : Provided, That the exemption aforesaid shall be confined exclusively to said ar ticles in the state and condition specified in the foregoing enumeration, and shall not be con strued as exempting spikes, nails, or any other manufacture of iron "from the taxes now imposed by law ; Brush blocks ; Canned and preserved meats, and shell fish; Carbolic acid and carbolatc of lime, used solely for disinfectants ; Carpet bag and cabar frames; Canned and preserved vegetables and fruits; Casks, chums, barrels, wooden baushes and broom handles, tanks, and kit ts made of wood, including cooperage of all kinds, bungs and plugs, packing boxes, nest boxes, and match box es, whether made ot wood or other materials; wooden names, plough beams, split-bottom chairs, and turned materials tor the same unman ufactured, and saddle trees made of wood, and match boxes heretofore made on which a tax has not been paid ; Castings of iron, copper, or brass made for machinery, ears or scales, and castings made to form a part ol any article upon which, iua finish ed state, a tax is assessed and paid; Cast-'ron hollow ware, and cast-iron hollow ware tinned, enamelled, japanned, or galvanized ; Clock trimmings, namely: Clock work, deck pillars, sash fastenings for clocks, winding keys, verges and pendulum rods ; Clothing or articles of dress not specially enu merated, made by sewing, for ths wear of men, women, or children troin cloths or fabrics ou which a tax or duty has been paid ; Coffee mills,. coffee grinders and roasters, and apple-paring machines ; Copper bottoms foi articles used for domeslic and culinary purposes; Doors, window sash, blinds, frames, and 6ills of whatever material; Drain, gas, and water-pipe made of wood, or cement ; Frames and handles for saws aud buek-saws; Glue and gelatine, of all description, in the solid state. Glue and cement made wholly or in part of alue in the liquid state. Horse-rakes, horse powers, tedders, hames, scythe snaths, hay-forks, hoes, aud portable grin ding mills; Horse-blankets, made from cloth, on which a a tax or duty has been paid ; Licorice and licorice paste; Magnesium lamps ; Manufactures of jute; Molasses, concentrated molasses or melado, sirup of molasses or sugar cane juic. , and eistcru bottoms ; Oil naphtha, benzine, benzolo, or gasoline, marking more than seventy degrees Baumc's hy drometer, the product of the distillation, or re distilation, or refining of crude petroleum, or of crude oil produced by a single distillation of coal, shale, peat, asphaltum, or other bituminous sub stances; Palm-leaf and straw, bleached, split, prepared, or advanced by being braided or woven, but not made up into hats, bonnets, or hoods ; Potato hooks, pitchforks, manure and spading forks ; Pottery-ware of all descriptions, including stone, earthen, brown ano yellow earthen, aud common or gray-stone ware; Rock and root-diggers or excavators ; Root-beer and other small beer : salt ; Soap, common brown, in bars, sold for less than seven cents per pound ; Saws for cotton gins, when used by the maker in the manufacture of gins; Pumps, garden engines, and hydraulic rams; School-room seats aud desks, blackboards, and globes of all kinds ; Sleds, wheelbarrows, and hand-carts, and fence made ol wood ; Soles and heel-taps made of India-rubber or of India-rubber and other materials ; Shirt fronts or bossoms, wristbands or cuffs for shirts, except those madeot paper; Spiraf springs used in the manufacture of fur niture ; Stove polish or other manufacture exclusively of plumbago, buck-saws, stump machines, potato diggers ; - Steel of all descriptions, whether made from muck-bar, blooms, elabs, loops, or otherwise; Scythes; Straw or binder's board and binder's cloth, and straw wrapping paper; Tags tor merchandise and direction of cloth, paper or metal, whether blank or printed ; thim ble skeins and pipe boxes, made of iron ; Tinware f r domestic and culinary purposes ; Ultra-marine blue; Varuisu; Wagons, carts, and drafs made to be used for farming, freighting, or lumber purposes; Washing, mangling, and clot lies-wringing ma chines, zinc whash boards, spinning and flax wheels, hand-reels, hand-looms, wooden knobs and beehives : P,-ovided, That the exemptions aforesaid shall, in all cases, be confined exclusively to said ai ti des in the state and condition specified in the foregoing enumeration, and shall not extend to articles iu any other form, nor to manufacturers from said articles. Sec. 12. And be it furtlur enacted, That there shall be levied, collected, and paid on brandy made from grapes, one dollar per gallon; aud if any person shall knowingly manufacture, com pound, put up, sell or dispose of, or cause to be manufactured, compounded, put up, 6old or dis posed of, or aid or assist therein, any fluid as or for or under or with the name of brandy made from grapes which shall not be really such, he shall, on conviction thereof, be punished for each offence by a fine not exceepingone thousand dol lars, and by imprisonment not exceeding one year, or both said punishments, in the direction of the court, and any such simulated orcompoun ded fluid as aforesaid shall be forfeited to the United States. Sec. 13. And be it further enacted, That the act entitled " Au act to provide internal revenue to support the government, to pay interest on the Official public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, and as subsequently amendtd, be further amended as follows, namely : INCOME. That section one hundred and sixteen be amen ded by striking out all after the enacting clause aud inserting, in lieu thereof, as follows: That there shall be levied, collected, and paid annually upon the gains, profits, and income of every per son residing in the United Slates, or of any citi zen of the United States residiug abroad, whether derived from any kind of property, rents, interest dividends, or salaries, or from any profession, trade, employment, or vocation, carried on in the United States, or elsewhere, or from any other source whatever, a tax of five per centum ou the amount so derived over one thousand dollars and a like tax shall be levied, collected, and paid an nually upon the gains, profits, and income of every business, trade or profession carried on in the United States by persons residing without the United States, and not citizens thereof. And the tax herein provided for shall be assessed, collec ted, and paid upon the gains, profits, and income for the year ending the thirty-first day of Decem ber next preceding the time for levying, collec ting, and paying said tax. That section one hundred and seventeen be amended by striking out all after the enacting clause, and" inserting in lieu thereof, the follow ing : That, in estimating the gams, profits, aud income of any person, there shall be included all income derived from interest upon notes, bonds, and other securities ol the United Stales ; profits realized within the year from sales ot real estate purchased within the year or within two years previous to the year for which income was is) estimated ; Interest received or accrued upon old fall notes, bonds, and mortgages, or other lorms of indebtedness bearing iuteiest, whether paid or not, if good and collectable, less the interest which has become due from said person during the year; the amount of all premium on gold and coupons; the amount of sales of live slock, sugar, wool, butter. cheejsc, pork, beef, mut ton, or other me its, hay and grain, or other veg etable or other productions, being the growth or produce of the estate of such person, not inclu ding any part thereof consumed directly by the family; all other gains, profits, and income de rived' from any 6ource whatever, except the ren tal value of any homestead used or occupied by any person or by his family in his own right or in "the right of his wife; and the share of any person ot the gains and profits ot all companies, whether incorporated or partnership, who would be entitled to the same, if divided, whether di vided or otherwise, except the amount of Income received from institutions or corporations whose officers, as required bylaw, withhold a per cen tum of the dividends made by such institutions, and pay the same to the officer authorized to re ceive the same ; and except that portion of the salary or pay received for services in the civil, military, naval, or other service of the United Statesincluding senators, representatives, and delegates in Congress, from which the tax has beeii deducted. And in addition to one thousand dollars exempt from income tax, as hereinbefore provided, all national, State, county, and muni cipal taxes paid within the year shall be deduc ted from the gains, ptofits, or income of the per son who lias acti'ally paid the same, whether such person be owner, tenant, or mortgager; losses actually sustained during the year arising from fires, shipwreck, or incurred in trade, and debts ascertained to be worthless, but excluding all estimated depreciation of values and losses within the year on sales of real estete purchased two years previous to the year for which income is estimated; the amount actually paid for labor or interest by any person who rents lands or hires to cultivate land", or who conducts any other bus iness from which income is actually derived ; the amount actually paid by any person for the rent of the house or premises occupied as a residence for himself or his family ; the amount paid out for usual or ordinary repairs : Provided, That no deduction shall be "made tor auy amount paid out for new buildings, permanent improvements, or bettermeuts, made to increase the value of any property or estate : And provided, further. That only one deduction of one-thousand dollars shall be ma.ie from the aggregate income of all the members of any family, composed of oue or both parents, and one or more miuor children, or husband and wife; that guardians shall be allow ed to make such deduction in tavor of each aud every ward, except that in case where two or more wards are comprised in one family, and have joint property interest, only one deduction shall be made in their favor: And provided fur ther. That in cases where the salary tir other com pensation paid to any person in the employment or service of the United States shall not exceed the rate of oue thousand dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estima ting annual gains, profits, or income of the per son to whom the same shall have been paid. That section one hundred and eighteen be amended by s triking out all after the enactitig clause and "inserting, in lieu thereof, the follow ing: That it shall be the duty ol all persons or lawful age to make and render a list or return, on or before the day prescribed by law, in such form and manner as may be prescribed by the Commissioners of Internal Revenue, to the assis tant assessor ot the district in which they re side, of the amount of their income gains, and profits, as aforesaid ; and all guardians aud trus tees, executors and administrators, or any person acting in any other fiduciary capacity, shall make and render a list or return, as aforesaid, to the assistant assessor of the district in which such person acting in a fiduciary capacity resides, of the amount of income, gains, and profits of any minor or person for whom they act; and the as sistant assessor shall require every list or return to be verified by the oath or affirmation of the party rendering it, and may increase the amount of any list or return, if be has reason to believe that the same is understated ; and in case any person shall neglect or refuse to make and ren der such list or return, or shall render a false or fraudulent list or return, it shall be the duty of the assessor or the assistant assessor to make such list, according to the best information he can obtain, by the examination of such person, or his books or accounts, or any other evidence, and to add filty per centum as a penalty to the amount of the tax due on such list In all cases of wilful neglect or refusal to make and render a list or return, and, in all cases of a false or fraudulent list or return being rendered, to add oue hun dred per centum, as a penalty, to the amount of tax ascertained to be due, the tax and the addi tions thereto as a penalty to be assessed and col lected in the manner provided for in other cases of willful neglect or refusal to render a list or return, or of rendering a false and fraudulent return : Provided, That any party, in his or her own behalf, or such fiduciary, shall be permitted to declare, under oath or atSrma'ion. the form and manner of which shall be prescribed by the Commissioner ot Internal Revenue, that he or she, or his or her ward or beneficiary, was not possessed of an income of one thousand dollars, liable to be assessed according to the provisions of this aet ; or may declare that he or she has beeu assessed and paid ar income tax elsewhere in the same year, under authority of the United States, upon his or her income, gains, and pro fits, as prescribed by law: and if the assistant as sessor shall be satisfied of the truth of the de claration, 6hall thereupon be exempt from in come tax in the said district ; or if the list or re-. turn of any party shall have been increased by the assistant assessor, Buch party may exhibit his books and accounts, and be permitted to prove and declare, under oath or affirmation, the amount of income liable to be assessed ; but such oaths and evidence shall not be considered as con clusive of the facts, and no deductions claimed in such cases shall be allowed until approved by the assistant assessor. Any person feeling ag grieved by the decision of the assistant assessor in snch cases may appeal to the assessor of the district, and his decision thereon, unless reversed by the Commissioner ot Internal Revenue, shall be final, and the form, time, and manner of pro ceedings a' rail be subject to rules and regula tions to be prescribed by the Commissioner of Internal Revenue: Provided, further. That no penalty shall be assessed upon any person for such neglect or refusal, or for making or render ing a false or fraudulent return, except after reasonable notice of the time and place of hear ing, to be regulated by the Commissioner of In ternal Revenue, so as to give the person charged an opportunity to be heard. That section one hundred and nineteen, be amended by striking out all after the enacting clause and inserting, in lien thereof, the follow ing: That the taxes on incomes herein imposed shall be levied on the first day of March, and be due and payable on or before H e thirtieth day of April, in each year, until and including the year eighteen hundred and "seventy, and no lon ger; and to any snm or sums annually due and unpaid after the tf hjirtieth of April, as aforesaid, Official. and for ten days after notice and demand JJierc of by the collector, there shall be levied in ad dition thereto the sum of five per centum on the amount of taxes unpaid, and interest nt the rate of one per centum per month upon said tax from the time the same became due, as a penalty, ex cept from the estrtes of the deceased, iusane or insolvent persons : Provided, That the tax on in comes for the year eighteen hundred aud sixty six shall be levied on the day this takes effect. That section one hundred and twenty-three be amended by striking out all after the enacting clause and Inserting, in lieu thereof, the follow ing: That there shall be levied, collected, and paid on all salaries of officers, or payments tor services to persons in the civil, military, naval, or other employment or service, ot the United States, including senators and representatives and delegates in Congress, when excepting the rate of one thousand dollars per annum, a tax of five per centum on the excess above the said one thousand dollars ; and it shall be the duty of all paymasters and all disbursing officers, under the government of the United States, or persous in the employ thereof, when making any pay ment to any officers or persons as aforesaid, whose compensation is determined by a fixed salary, or upon settling or adjusting the accounts of such officers or persons to deduct and with hold the aforesaid tax of five per centum; and the pay-roll, receipts, or account of officers or persons paying such tax as aforesaid shall be made to exhibit the fact of snch payment. And it shall be the duty of the accounting officers of the Treasury Department, when auditing the ac counts of any paymaster or disburseing officer, withholding his salary from moneys received by him, or when settling or adjusting the accounts of any such officer, to require evidence that the taxes mentioned in this section have been deduc ted and paid over to the Treasurer of the United States, or other officer authorized to receive the same: Provided, Tuat payments of prize money shall be regarded as income from salaries, and the tax thereon shall be adjusted and collected in like manner: Peovidtd further, That this section shall not apply to payments made to mechanics or laborers employed upon public works : And provided furllier. That in case it should become necessary for showing the true receipts of the government under the operations of this section upon the books of the Treasury Department, the requisite amount may be carried lrom unappro priated moneys in the treasury to the credit of said account; and this section shall take effect upon slavery aud compensation for the month of March, eighteen hundred and sixty-seven. Sec. 14. And be it fin ther enacted. That there shall be levied, collected, and paid on all distilled spirits, upon which no tax has been paid accord ing to law, a tax of two dollars upon each and every proof gallon, to be paid by the distill jr, owner, or any person having possession thereof, and every proprietor and possessor of a still, dis tillery, or distilling apparatus shall be jointly and severally liable for the taxes imposed by law upon the spirits distilled therein ; and the tax shall be a lieu upon the spirits distilled, on the distiller used for distilling the same, with the stills, ves sels, fixtures, and tools therein, and on the lot or tract of" land whereon the said distillery is situ ated, together with any building thereon, fn.m the time said spirits are distilled until the said tax shall be paid : Provided, That the tax upon any spirits distilled and removed from the place where the same were distilled, and not deposited iu bonded warehouse as required by law, shall, at any time, upon knowledge of such fact obtained by" the assessor or assistant assessor of the district w'here snch spirits were distilled, be assessed by him upou the distiller of the same, and certified or returned to the collector, who shall immedi ately demand payment of such tax, aud upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law .- Provided further. That the tax on all spirits shall be collect ed at no lower rate than the basis of first proot, and shall be increased in proportion for any greater strength than the strength ot first proof.' Sec. 15. And be it further enacted. That proof spirit shall be held and taken to be that alcoholic liquor which contains oue-hah'its volume of alco hol of a specific gravity of seven thousand nine hundred and thirty-nine (.79ri9) ten thousandths at. sixty degrees Fahrenheit; and the Secretary of the Treasury is hereby authorized to adopt, procure, and prescribe for use such hydrometers, weighing and gauging instruments, meters, or other means for aseei taing the strength and qual ity of spirits subject to tax, or for the prevention or detection of frauds by distillers of spirits, and to prescribe such rules and regulations as he may deem necessary to insure a uniform and correct system of inspection, weighing, and gauging of spirits subject to tax throughout the United States. And whenever the Secretary oft he Treas ury shall adopt and prescribe for use any meter or meters, it shall be the duty of every owner, agent, or superintendent of a distillery, to make appli cation to the collector of his district for such meter or meters, to be used in his distillery, and the same shall be furnished and attached "to the dis tillery at the expense of the distiller, whose duty it shall be to furnish all the pipes, materials, la bor, and facilities necessary to complete such at tachment in accordance with the regulations of the Commissioner of Internal Revenue, who is hereby further authorized to order and require 6uch changes of or additions to distilling appara tus, connecting pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any ot the stills, tubs, cisterns, pipes, or other vessels such fastenings, locks, or seals as he may deem necessary. And in all sales of spirits here after made, where not otherwise specially agreed, a gallon shall be taken to be a gallon of first proof, according to the foregoing standard set forth and declared lor the inspection and gauging ot spirits throughout the United States. Sec. 16. And be it further enacted. That every person, firm, or corporation who distils or man ufactures spirits or alcohol, or who brews or makes mash, wort, or wash, for distillation or the production of spirits, shall be deemed a dis tiller. And the making or keeping by any per son of grain, mash, wash, wort, or beer, prepared or tit lor distillation, together with the possession by snch person ot a still or other apparatus capa ble of use for distilbng upon the same premises, shall be deemed and taken as presumptive evi dence that such person is a distiller. Sec. 17. And be it further enacted, That here after all distilled spirits, before being removed from the distillery, shall be inspected and ganged by a general inspector of spirits, who shall mark the barrels or packages in the manner required bylaw; and so much of the act approved July thirteen, eighteen hundred and sixty-6ix, as re quires the appointment of an inspector for each distillery established according to law is hereby repealed: Provided, That such other duties as have heretofore been imposed upon inspectors of distilleries may be pertormed by such other duly appointed officers as may be designated by the Commissioner of Internal Revenue. Sec. 18. And be it further enacted, That when ever, in the judgment of the collector, there shall be a general warehouse so located as to be con veniently accessible to a distillery, and in the same collection district, the said collector shall direct all spirits which may be stored iu the bonded warehouse attached to such distillery to be Iranslerred directly to a general bonded ware house ; and all spirits thereafter produced In such distillery shall be removed to a general bonded warehouse within the time and in the manner heretolore required tor the removal to the bonded warehouse attached to the distillery. Sec. 19. And be it further enacted, That no spirits shall be removed iu any cask or package contain ing more than ten gallons from any premises or building in which the same may have been dis tilled, redistilled, rectified, or manufactured, nor from any place or of J storage, at any other time than after sun-rising and before sun-setting, on pain of forfeiture of such spirits, and every person who shall violate this provision shall be liable to a penalty of one hundred dollars for each cask, barrel, or package of spirits removed. Any of ficer of internul revenue may be specially author ized by the Commissioner of Internal Revenue to seize any pioperty which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collec tors of interne! revenue, aud such special author ity shall be limited in respect of time, place, and kind or class of property as the said Commission er inay specify. Sec. 20. And be U further enacted, That it shall be lawful for any iuternal revenue officer to seize and detain any barrels, casks, or packages containing, or supposed to contain, distilled spirits, when such officer has reason to believe the tax imposed by law upon the same has not been paid, or that they are being removed in vio lation of law, and such packages may be detained by such officer in a safe place nntil it can be sat istactorily ascertained by the proper officers whether the articles so seized are liable to be proceeded against for violations of the internal revenue laws. Sec. 21. And be U furtlitr enacted. That when- Official. ever any distilled spirits so found elsewhere than in a bonded warehouse shall be sold or offered for sale at a less price than the tax imposed by law thereon, such selling or offering for sale as afore said shall be taken and deemed as prima facie evideuce that said spirits have not been removed from a bonded warehouse according to law, and that the tax imposed by law on the same has not been paid, and the same shall without further evidence be liable to seizure and forfeiture : Pro vided, That this section shall not apply to spirits sold at public sale by au auctioneer who has paid the special tax as sueh under such rules and reg ulations, and upon snch public notice as may be prescribed by the Commissioner of Internal Rev enne, nor to sales made by judicial or executive officers under the order or decree of any court. Sec. 22. And be it further enacted, That it shall be the duty of every person who empties or draws off, or causes to be emptied or drawn off, distilled spirits or other articles subject by law to tax, from a cask, barrel, or package, beari-g any of the marks or brands required bylaw, or marks intended for or purporting to be, or designed to have the effect of such marks, immediately upon such cask, barrel, or package being emptied, to efface and obliterate said marks or brands ; and any person who shall violate this provision shall be liable to a penalty of ten dollars for each. of fence; and any such cask, barrel, or package, from which said marks are not so effaced and ob literated as herein required, shall be liable to for feiture, aud may be seized by any officer of inter nal revenue wherever found. Sec. 23. And be it further enacted, That in case any bond under which any distilled spirits shall have been withdrawn from a bonded ware house is forfeited by failure to furnish or produce at the proper time the evidence required by law or regulation that the articles named in the bond were duly received aud actually stored in the warehouse or district to hieh they were shipped, or by other breach of the obligation, the obligors in the bond shall pay the total amount of duties upon the articles removed under the bond, to gether with fifty per centum upon that amount, aud the collector of the district in which such bond is or may be given may forthwith distrain from any property, real or' personal, subject to distraint or seizure, belonging to said obligors ; and in case no sueh property can be found, the collector shall immediately forward the bond to the United States district attorney for the proper district for suit, and notice of the breach of the obligation ol any such bond shall be forthwith forwarded by the collector of the district to the Commissioner of Internal Revenue. Sec. 25. And be it further enacted. That the forty-fourth section of the act of July thirteen, eighteen hundred and sixty-six, aforesaid, be amended by adding thereto as follows : Provided, That when any still used or fit for nse in the pro duction of distilled spirits, the same not exceed ing one thousand dollars in value, has been or shall be seized for any violation of the laws rela ting to internal revenue, the same shall not be re leased by the court to the claimant, or any other intervening party, before judgment; and if de clared forfeited, such still shall be so destroyed as to prevent its use for the purpose as aforesaid, and the materials thereof shall be sold as other forfeited property. In case of seizure, as above, of a still exceeding in value the sum of one thou sand dollars, its Mease to the claimant or any other intervening party, before judgment," shall be at the discretion of the court. Sec. 25. And be it further enacted. That the owner, agent, or superintendent of any still, boil er, or other vessel used in the distillation ol spir its, who shall neglect or refuse to make true and exact entry and report of the same, or to do or cause to be done any of the things by law required to be done concerning distilled spirits, shall, in addition to other lines and penalties now by law provided, forfeit for every such neglect or refusal all the spirits made by or for him, and all the ves sels used in making the same, and the stills, boilers, and other vessels used in distillation, and all materials fit for use in distillation fonnd on the premises, together with the sum of five hun dred dollars for each offence, to be recovered with costs of suits, and shall be deemed guilty of a misdemeanor, and be subject to imprisonment for a term not exceeding one year; which sdd spirits, with the vessels containing the same, with !ll the vessels used in making the same, and all said materials, may be seized by the collector and held by him until a. decision shall be had thereon according to law : Provided, That proceedings to enforce said forfeiture shall be commenced by such collector within twenty days after the seiz ure thereof. And the proceedings to enforce said forfeiture of said property shall be in the ruture of a proceeding in rem, in the circuit or district court cf the United States for the district where such seizure is made, or in any other court of competent jurisdiction. Sec. 2ti. And be it further enacted. That if any collector, deputy collector, assessor, assistant as sessor, inspector, district attorney, marshal I, or other officer, agent, oi person charged with the execution or supervision of the execution or t perviswn of the execution ot any of the provisions of this aet, or of the act to which this is amenda tory, shall demand or accept, or attempt to col lect, direetly or indirectly, as payment or gift or otherwise, any sum of money or other property of value lor the compromise, adjustment, or set tlement of any charge or complaint for any viola tion or alleged violation of any of the said pro visions, except as expressly authorized by law so to do, he shall be held to be guilty of a misde meanor, and shall for every sueh offence be liable to indictment and trial in any court of the United States having competent jurisdiction, aud on con viction thereof shall be fined in double the snm or value of the money or property received or demanded, and be imprisoned for a period of not less than one year nor more than ten years. Sec. 27. And be it further enacted, That no distilled spirits which have been forfeited to the government in accordance with law shall be sold for a price less than the amount of the tax re quired thereon by law at the time of such sale. And if the officer having such spirits, in charge shall have been unable, for a period of ninety days, to sell the same for a price equal to the tax, such spirits shall be destroyed, uuder such rules and regulations as the Commissioner of 1 1 ternal Revenue may prescribe. Sec. 28. And be it further enacted, That if any person shall falsely represent himself to be a revenue officer of the United States, and shall in such assumed character demand or receive any money or other article of value from any person for any duty or tax due to the United States, or for any violation or pretended violation of any revenue law of the United States, sueh person shall be deemed guilty ot a felony, and on convic tion thereof shall be liable to a fine of five hun dred dollars, and to imprisonment not less than six months and not exceeding two years, at the discretion of the court. Sec. 29. And be it further enacted. That no per son shall mix for sale naphtha and illuminating oils, or shall knowiugly sell or keep for sale or offer for sale snch mixture, or shall sell or offer for sale oil made from potroleum for illuminat ing purposes, iufiammjable at less temperature or lire test than one hundred and ten degrees Fahrenheit, and any person so doing shall be held to be guilty of a misdemeanor, and on convic tion thereof by indictment or presentment in any court of the United States having competent jurisdiction shall be published by a floe of not less than one hundred dollars nor more than five hundred dollars, and by imprisonment for a term of not less than six months nor more than three years. Sec. 30. And be it further enacted. That if two or more persons conspire either to commit any offence against the laws of the United States, or'to defraud the United States in any manner what ever, and one or more of said parties to said conspiracy shall do any act to effect the object thereof, the parties to said conspiracy shall be deemed guilty of misdemeanor, and on convic tion thereof shall be liable to a penalty of not less than one thousand dollars and not more than ten thousand dollars, and to imprisonment not ex ceeding two years. And when any offence shall be begun in one judicial district of the United States and completed in another, every such of fence shall be deemed to have been committed in either of the said districts, and may be dealt with, inquired of, tried, determined, and punished in cither of the said districts, in the same manner as if it had been actually and wholly committed therein. Sec. 31. And be it further enacted, That all in spectors appointed under the provisions of the act or acts of which this is amendatory shall be required to give bonds, with security, approved by the Secretary of the Treasury or assessor of the district, in a sum not less than five thousand dollars, conditioned for the faithful discharge of the duties of such inspector. Sec. 9. And be it further enacted, That any person who shall sell, give away, or otherwise dispose oi, any empty cigar box or boxes which have be n stamped, without first defacing or destroying such stamps, or shall refill any cigar box without first defacing or destroying such stamp, shall, ou conviction of either offence be liable to a penalty of one hundred dollars or t jOfficial. imprisonment not exceeding sixty days, or both, m the discretion of the court, with the costs of the trial, and it shall be lawful for auy cigar in spector or revenue officer to destroy any empty cigar box npon which a cigar stamp shall be found. Sec. S3. And be it further enacted. That the tonnage duty now imposed on all ships, vessels or steamers engaged in foreign or domestic com merce, shall be levied but once within one year, and when paid by such ship, vessel, or steamer, no further tonnage tax shall be collected within one year from the date of such payment. Sec. 7. And be it further enacted. That all acts or parts of acts inconsistent with this act, and all acts or parts of acts imposing any tax up on advertisements, or the gross receipts of toll roads, are hereby repealed : Provided, That this act shall not be construed to affect any act done, right accrued, or penalty incurred, under former acts, but every such right is hereby saved ; and all suits and prosecutions for acts already done in violation of any former act or acts of Congress relating to the subjects embraced in this act may be commenced or proceeded with in like manner as if this act had not been passed ; and all penal clauses and provisions in existing laws relating to the subjects embraced in this act shall be deem ed applicable thereto. Approved, March 2, 1867. Important to the People. A. W. FRAPS, SEALER IN FUNITCRE, West Side Fayetteville Street, Next to Mulder's Jeioelry Store, and opposite the Market, INVITES ATTENTION FROM CITY AND country to his large and elegant stock of f unit tire, on baud aud to arrive, consisting of complete chamber Setts, Mattrasses of various designs and qualities, suitable for Cottage or Palace. His supply of SOFAS. PARLOR, DINING ROOM aud OFFICE CHAIRS, &c, inc., is not excelled in the State. UNDERTAKING. He respectfully announces that he has added to his other busiress, that of Undertaking, and is now ready to supply those who may require them. Coffins of any desired quality. He has the best material for wood-work elaborate silver plain mountings, plating, etc., and a new HEARSE, ot modern pa tern and finish. He is therefore in con dition to furnish everything requisite lor funeral occasions and will attend to all orders for his ser vices, in this line, with pronititudv. October, 2(5th. 95 1 STATE OF NORTH-CAROLINA, I Wake Coukxt. J Dawsen A. Johnson, ) et al. y Ex Parte. ) Pursuant to Decree of the Court of Equity for the County aforesaid, made in the cause wherein Dawson A. Johnson, et al, ex parte, are Plaintiffs, at Spring Term, A. D., 1807, I shall proceed, on the 24th day of May, A. D., 1867, to sell at public auction to the highest bidder, at the Court House door, the following described property, to wit : A certain lot mentioned iu the pleadings situate upou Wilmington Street in the City of Raleigh, and being parts of lots No's 145 and 161 in the plan of the said City. Terms, $200 in cash, and the residue npon a eredit of 1, 2 and 3 venrs. W. S". MASON, C. and M. in E. April 23, 1807. 13 twtd. -J-OHTED PARTNERSHIP. NOTICE IS HEREBY GIVEN THAT THE Undersigned have formed a limited partner ship in accordance with acts of the Legislature of 1860-'6l entitled "Limited Partnership" Chapter US, for five years, to date from Jan. 1st, 1867, and to terminate Jan. 1st, 1872. The nature of the business to be transacted is a general Wholesale and Commission business in the City of Wilmington. James A. Willard and A. A. Willard, of the City f Wilmington, are the general partnersvLnder the style of '-Willard Brothers." W. H. Willard, of the City ol Raleigh, is the special partner, and as such has contributed and paid into the capital stock the sum of seventy five thousand (75,000,) Dollars in ca6h. JAMES A. WILLARD, ) General A. A. WILLARD. f Pirtners. W. II. WILLARD, Special Iartner. Wilmington, Feb. 25, 1867. 147 tw2mw5m. W. H. THOMPSON, WATCHMAKER & JEWELLER, 24 Fayetteville Street, RALEIGH, IN". C. HAS JUST RETURNED FROM THE NORTH and opened at bis old stand, a splendid variety of Watches, Jewelry, Silver Plated Ware, &c. Repairing done neatly and with dispatch. He has also on hand a fine assortment of CLOCKS. GOLD-PENS, POCKET KNIVES, &c. A choice lot of elegant STATIONERY, also in Store, and many litt e niceties that will repay in spection. Old GOLD and SILVER bought and sold. Feb. 28, 1807. 146 3m. THE RALEIGH .Y4TICML BAA'S. OF , North-Carolina. DIRECTORS : Robt. W. Pulliam, Pendent; W. H. WnXABD, Geo. W. Swepsos, C. P. Memdenhau, W. B. Gui.ick, Cashier. OLD AND SILVER COIN, EXCHANGE, X United States, State and Railroad securities,, bought and 6old. Also, nneurrent money. Agent for the sale of Revenue Stamps. 21 ly JOY, COE & CO., PUBLISHERS' AGENT'S, TRIBUNE BUILDINGS, New York . BROWN'S IRON BUILDING, Philadelphia, are authorised to contract lor advertising in our paper. March, 1867. 148 tf. W. F. HENPEESOU, ATTORNEY AXD COCXSELLOK AT LAW, LEXINGTON, K. C., WILL ATTEND THE COUNTY AND Su perior Courts of Davidson, Davie, Rowan, and Randolph. Business entrusted to him will be promptly and faithfully attended to. Feb. 7, 1867. 137 -tf. WM. H. BERNARD, ADVERTISING AGENT, WILMINGTON, N. C, . TS AUTHORIZED TO CONTRACT FOR AD A VERTISING in the Standard. April 6, 1867. tr. 1ST. STAFFORD, 66 Fulton Street, New York, Manufacturer and Wholesale Dealer in . STENCIL STOCK,. Indelible Ink, Brushes, Zinc Frames,. Bf and German Silver Checks, Key Tags, Steel Kings, Pencil Dies, die, tc. u J3?8end for Circulars. .g ' March 5, 1867. - 14S-iSmw WM. H. TURLIN&T01fv ' Commission and Shipping Merchant, WILMINGTON, N. C, HAVING RESUMED BUSINESS, WILL Bit pleased to serve his old friends and custom ers, and all others fishing business attended to with promptness. '. r .. - r Solicits consignments ot Cotton, Naval Stores. Bacon, Timber, Grain, Ac. E3 Charges made light. Sept. 18, 1866. Mf mVf.