The Sun. — London, England, 1815-11-11 00:00:00

PROPERTY TAX. OnsEnv Artos. continued on the present System.lf 7 1 a.ting real Property, and Profits on Profession.i and Prades, and •a I V• the Manner in trhick tlfuse Ta.res may be made to bear more erietably and less perceinihle to the Public, and mare productit , e to the Revenue. • [Concluded from our Paper of Saturday the 4)11.] SuPposiog the profits on every hundred pounds to be on the average five pounds, though often more o r less, and the duty thereon to be ten per rent the duty on every rive pounds profit would be ten -shillings so that on the di'posal of every hundredanel five pounds-woolt of goods, or, bu siness, or work done to that amount, the duty would be hut ten .shillings,_ which is equal to one shilling for every ten pounds ten shillings ; pence for every five, pounds five or one penny for every seventeen shillings and sixpence. 0r,,0n every hundred pounds the duty 'at 10 per cent. would he nine and sixpence tarthing and one-seventh ; for every ten pounds, elevenpence farthing five-sevenths ; and for every one pound, one penny one-seventh. But from the atikward- Bess of the fractional parts, and the m u ltiplicity and variety of stamps that would be.required, much inconvenience and difficulty would arise, so as almost to. render it inipdssible to apportion the duty (lily on every transaction, innumerable in price and amount ; it, would he adviseable to re gulate it on the most equitable scal.e for the more easy comprehension .of. it, and the greater Nei-. lily of carrying it into effect. If the measure is ereemed eligible, the trifling ti fference that inav at ise in the scale concluded on, cannot prove of any consequence, or be deemed a material ob jection. • Suppose, for example, the following Scale of Duty were to be adopted : • 4 O 1 to 0 5 inclusive 0 0 Of O 5 010 0 0 Of 010 0 15 0 0• 01 015 1 0 0, () I 1 0 S 0 0 9 3 3 0 5 0 0 0 6 5 0 7 0 0 0 9 7 10 0 I 0 10 0— 20 0 ---- 0 4 0 20 o, 30 0 o 5• 0 '3O 0 40 0 0 4, 0 40 0— 50 0 0 5 0 40 0-- CO 0 0 6 0 GC 0 70 0 --0, 7 0 70 0— SO 0 0 8 0 80 0 90 0 ---- 0 9 0 90 0 100 0 010 0 100 0 150 0 `0 `lb 0 150 0 200 0 - 0 .0 • 200 0 2.50 0 1. 5 0 250 0-- 300 0 110 0 '3OO 0 350 0 ---- 1 15 0, -- 350 0 400 0 0 0 -- 400 0 450 0 2 5 0 450 0 500 0 2 10 0 , 509 .0 600 0 3 .0 0 GOO 0 . -- . 700 . 0 310 0 :700 0— Si 0 0 4 0 0 . • 8004 0 900 0 — 7 — 410 0 000- o 0 . --- 5 0 0 •;;-- 1000 . b— 2000 0 10 0 0 -- 2000 o 3000 0 15 0 0 3000 0— . 4000 0 -- 20 0 0 4000 0 5000 0 -- 25 0 0 5000 0 6000 0 -- • au 0 0 • 8000 .0 7000 . 0 55 0 0 7000 0 8000 0 , 40 0 0 SOOO 0 9000 0 --- 45 0 0 9000 0 10,000 0 --'--- 30 0 0 And to on at the rate of 5/..for every 10004 .above ; but this scale might be varied as might be deemed more eligible. It :pay be objected to as unimportant, or frivo lous and vexatious, to tax the profits on any small sums below one pound, but on what principle bet 7 ter to be defended was it determined to draw the line at the sum of two pounds only, on Which a Tteceipt Tax should be paid. I apprehttid that the major part of all merehandize,, particularly ,at ti ties of consuinption and the necessaries of life, nre disposed of; idtimately, by retail; :the profits on %vhich are generally at a much greater rate per cent. on the capital embarked in that trade than can be obtained on the same amount expended in the Wholesale trade, and tberetOrs will create no • • Above injury. It is from the smallness of the duty, that the facility of collecting the revenue is alonc to. be ex pented. A larger duty would only I: ad to . an at tempt at evasion, and without it, many thousands of pounds profit would escape taxation ; fur the retail dealings of some tradesmen and shop-keep ers are so great as to employ several hands, a very suf . :n:l(9.c evidence of the importance of their con cerus, and without such a measure, it would be impassible for the State to derive any revenue, frciu the quick returns, the constant and extensive and most countless circulation of a vast capital I. , raployeu in the retail trade, the profits on which by tile orescnt Act, have hitherto escaped Taxa tion. 'And even with this mode, many thousands most still be lost to the revenue, by the profit on articles sold touter one shilling, and on such others as cannot Well be included in this regn . latiou. It may be observed from this statement, that the profits to the merchants and dealers are ad, mitted to he so very various that, even under the regulations proposed, the duty will be very un equally assessed. It may be further urged, that a ten shilling per cent. profit, cannot always be realized to pay that duty ; and again, it is said, that the last retail dealer the article of con sumption, will throw the hurdle!) of the duty on the consumer. To the fit st 1 reply, that the loss arising front such an inequality of, the . .taxation will more often fall upon the Legislature than ap on him who pays the bill duty, and Which he will not sa . materially feel, as, in'etfect, the per son to whom the merchandiie is transferred is made to repay it. To the second I jitswer, that no merchant would speculate but °wpm) the pros pect of profit, and when he is aware that he will have to pay a duty of ten shilling!. per cent. mtt of the amount produce of the resale, he will be cau tions to make his bargain, so that he: may obtain a profit on,,the . .transaction, exclusive of - re-paying himself that ten shillings.. And to the third, I must o*rve in 'twit, that it is incontrovertibly the effect, that ev'e'ry impost, excise, tax, or duty, in w/Patever Or it levied on . any person or thing, is eventitally a tax upon the cotOtmer. I think, therefore, these objections . arc groundless ) and that, exclusive of some little trouble in the necessity of providing the stamped bills and 'sign ing them in the mode that shall be pointed out, which ritiebt not; aod wilt not Ise tegat'Aeti when it becomes a custom, that the burthen of the 'Tax will •be almost imperceptible, even if at double the rate per cent though the profits should he vs,- rious and trilling on evety transfer. For if one hundred pounds worth of otitis were disposed of to B, and by B to C, and by C to the consumer at 10 per cent. profit to each, it would not make 2-1, per eent.'difference to the latter, equal to sd. only on the pound, about one farthing on,the Since the operation of the present Tax'on Pro &CS,. many tradesmen have frequently admitted that they- have been engaged in transactions to the amount of many, thousands throughout the 'year, and' yet will not allow that any profit whatever has oceure4 to them., It is possible they may hare expelienced many losses, or only one loss in, the course!. of three years, which may counterba lance all their gains within 'the same period,' and WhiCh they are allowed to set off to the very great joss of the State, in their average calculations of profit and-loss. By the present mode of settling accounts, in which transactions for a long or a short period to the amount of many thousands are included, the whale is frequently adjusted and closed by a receipt for a small balance, which' does not require a stamp, or perhaps only one of the least denomination. The measure now recom mended, obviates that loss to the revenue by the duty being obtained at the period of each pecu niary transaction, and -must, exclusive -of all the advantages I have .enumera red . , iircive a great say.:: ing of time, trouble, and'expenee to GoVernmeot, Commissioners, Surveyors, Assessors, Collectors, as well as to those from whom the revenues are now collected. It most'however 'be sheWn, by what means this description of revenue can he collected, rio which account it will 1)e necessary to enumerate - almost •all the several branches of the commercial and trading class, all professions, and of all thoie who derive any income or profit nano any source, ex cept on real or tooded - Property, the inside of utter- -. ing which has ale catty been explained. . An importer of goods frOm'abnistd.on his own account, or as consignee or agent, shall not be able 'to clear them out until the invoice or bill of parcels shall be stamped, or the profit duty paid for, exclusive of the duties on importation, and H every manufacture.rofgoods shall deliver tobiaagent or broker, merchant, trader t or customer, and every agent or broker, consignee, or auctioneer of those goods, and every merchant and dealer, , and every • shopkeeper and disposer of goods and merchan slize of _every -description -whatsoever, in their , transactions with each other; shall deliver, or cause to be delivered with the said goods, - a bill thereof, stamped at the fixed rate per cent., HC c(irding to the amount value, to whomsoever they shall he sold or consigned, and any Bill fiir brokage or -commission, 'or agency, shall he de- : livered on stamped paper in like manner to the respective constituent or employer, and every Shopkeeper shall, 'in like manner; deliver an ad- , Valorem stamped bill to every - one of their cos, tamers, and every-tradesman or • workmate, every handicratismaie or mechanic,. shall deliver in a stamped bill, for work done to' their stistral em ployers ; and alrbankers, ,and money broliers, and discounters of. hills s and-all architects, build ers, surveyors, stewards, agents, attornies, and solicitors, arbitratces, surgeons and apothecaries bills shall be made out on stamped papers also. All inn, tavern; and hotel-keepers bills to their guests,: shall be the same, and all boOk-keepers shall deliver- a bill to persons taking places ; and inn-keepers, and persons licensed to keep post , horses, shall deliver a bill to every traveller hir ing them for the stage or day ; and all _bills for receipts,. for salaries and wages, and..allowances, shall be stamped in like manner ; and every coon:. sel who shall receive a fce on any account what;- ever,-shall deliver a stamped bill to the ,solicitOr i . or other person paying the same ; .and every phy sician shall be compelled to deliver a stamped ceipt- to his patient for the .fee. received., The fanner and tithettran likewise; must not part with any of their produce without accompanying' it with a stamped bill; and even on any exchange of articles, each party must also:exchange it :With a Stamp. And mill persons who shall receive hillifor goods purchased and delivered, or for work done, or on, any account whatsoever,' a i d :being stamped ac cording to its full amount, agreeable to any regu lations that may be adoped, shall, if paid for on the delivery of the said Bills, retain them as their receipts, fur the ,purposes which those bills ex 7 rress, when signed by the parties, or their agenti, clerks and workmen, or servants who received': the aniOttia. And if not paid for, or paid only in part., the bills shall be signed or accepted by the parties to whom they were presented; and return ed to the person who presented them, as 'an ac- . knowledgment of the debt on, such account as the bill expresses it to be ;- ant) whenever paid in lull, they shall be re-delivered to theacceptOrS; countersigned by- the persons who received the amount iii full, as receipts fur the purposes for which the bills were made. - For all rent charges, and all interests of mo ney, 'whether on note, bond, or Mortgage, and all' annuities, pensions, allowances, and other pay ments made • by spersons deriving incomes front their estates,- they may take receipts on stamps of the usual value ; because they arc entitled to • deduct the per centage with which their estates are respectively charged, as the portion to the State' , of those to, whom they-are-payable. So likewise the receipt of-any interest on note, bond, orother wiie, from any other description of parsons, may . be-given on the usual stamp -; because they also cart deduct at-the rate on which their profits, sti' laries, and incomes are charged.- All dividends arising from the funds, or interests, annuities, and pensions, or other Government securities , . . and ail salaries payable in 'the severed depart itients and'ollieei of the State, or by any public body, where the' revenue . on theM can he duly stopped, and repaid. into the :Treasury, may be. , settled according . to the present established rego— latiOns ; but where they 6*:A be stopped, it re . ecipt must -tie- given .for them on a pro rain stamp. Should it be argued that a farmer May take a portion of his own produce for the Mainteoaace of himself and family, by which means no profit duty can accrue to - the revenue, as there grill be rlo sale tl►erco?, t reply, tla t be w►ll tut tc pal• with all other trades►nan, Who will naturally make use of every article in their line of dealing that themselves or fami:ies may requi►e, instead of buying them, the mechanic will work for his use., and every keeper- of -a garden, of pigs and poultry, though not a farmer, will consume what they want in like manlier. ki Hanker, Steward, Arnt, or other person, shall not be Co►upelled to give any receipt on a pro read stamp for cash received on Account of their several constituents, not being a payment due to themselves; for a debt or fur interest, agency, crontnission, and the like ; but it shall be at the peril of the person, on whose account • they receive such 'sums, if they have not given, 'or authorised to be given, the pro rota receipts to the party entitled to them as his acquittances'. So, likewise, it shall be at the peril of .any person re ceiving money of a flanker, or others, by draft or other authority, if a pro rata receipt is not given to them or to the person on whose account the payment is made. Upon the settlement of any account, it shall not be necessary to take a pro rata stamp on the gross amount thereof, where any su►t►s of 'money are included on one side or other of the account, as a receipt or payment on the part 'of another person, on the account of either parties to the said . seitle, ment ; provided a bill stamp on occasion of any item contained therein shall have-been exchanged prior thereto ; but where.a charge is contained in such account, on which no stamped bill of par cels has been exchanged, a pro rata stamp for the difference must be signed on the - settlement, of such account. To enforce a due observance of all regulations on these points, that the just payments of reve nue to the Legislature may not be evaded-the pe nalties must be very severe. All persons selling any articles or doing any business whatever, on failure of tL!ivering to the party to whom the articles are sold, or for whom the business is done, shall be heavily amerced ; and all persons making any purehazes, ,or havi.ng any business done for them, and shall hpt take-a Bill duly stamped, when they.pay for it, or return it accepted it they do not pay for it, shall be liable to the same heavy penalty. If the person, who ought to tender the 'stamped Bill fur acceptance within a given petiOd after the Sale of goods or work is done, shall not 'do it, exclusive Of the penalty on conviction, he Shall also be debarred from claiming . the amount ; and if the purchaser of goods or payer'for work chine shall pay for theta without the Bill is duly stamped, exclusive of the penalty upon convic tion, he shall, within six years after tke transac tion, be liable to pay twice the sum, if above given amount, or ten times the sum, if leis than that given amount : or if, where a party does riot pay the Bill, lie megleets to accept it, except when he disputes the charge, he shall Lie liable to the same penalties and additional Claims. It can only be by the fear of 'a .heavy liability, that evasion can be chccked ; a►nd where the reward is great on information . and conviction, conc4uniat is not to be apprehended. All I►ackney-coachmen, watermen, chaise-driir ers, tolknert;_porter,,day I , dipirers, hired and paid, for work chine in the. eourse - ot the day wider ;certain regulations, shall be exempted from any duty thereon. These are amongSt the regitlations that are de yised to cm-ry such a Systym into eirect ; but which may be qualified, wherever circumstances will admit. I shalt now Conchide'these observations, on, the present system of taxing 'property and -profits on professions and trades, and my view of the man lier in ‘vhich these takes may be made to bear more equitably on every class of society. 'l . have chosen the inedium of a daily Paper to publish them in, on the idea that tilt subject, in which the interests of the State and the Public is so much concerned, is more likely to meet the eye of the generality of . Readers, and excite the madversibus Of the Legislature; and of every thinking man, prior to tißise , discussions, which, sooner or Wei, `I am persuaded, must take piate; and which these observations will assist, • • I have avoided touching upon any other branches of the revenue, not enumerated in thii enquiry, holding ail others as totally unconnected with this part of the system and my firm -persuasion is; that the system I have recommended, under pro per modifications, is capable of producing the most extensive revenue to the State, without any pres sure being felt by the iieliest or poaest individual of the nation. By this mode 'of Obtaining the taxes a t the first hand, the necessity of chinning the house and land.holders, and persons of all oc cupations, by importunate tax-gatherers, is su perseded ; they will never be distressed by being called upon for large sums on their own account, which heretofore. required much 'preparation, and was after, attended with.' greatr. cliff ccclty, some- times incapacity to pay. Where taxes only,whieh they will ever be gulled upon to pay, will he re fundvd to them by their landlords, or their cus tomers : for such . is the operation of the system,• and ,that while the State shall be amply supported by the most productive revenues, derived from property, professions, and . trade, they will be so insensibly collected, that the subject can scarcely perceive that he.is, taxed. CONTRIBUTOR. I2CFAMOUS ItC6:NDIARIEI,.-At an early hour on- Monday morning last, the outhouses of the yard of G. MARSHALL, Esti. Godalining, Surrey, were set on tire by some incendiaries, which commu nicating to a quantity of timber in the yard, was not extinguished until property to the amount of nearly 10001. was destroyed : some waggoners, travellingt6 Porrsinnuth, hail, previous to the fire, observed two wen enter the premises, and strike a light. The villains, however, have not yet been traced. Yesterday . titovning between one and three o'clock,,some villains broke into the shop of Mr. Sw , eetwan,' :botcher, at ken oin4ton. and carried off two, sides of beef and the c,!rcases of two sheep, Which were banging up' in the shop. ',they entered 'th e ters, and it premise* by rem o oving oe of the ststrut-ut appeared they had-a cart to t away their bo. , y, as the itnoression of the wheel* and of the hOr.ses' feet were visible sear the shop. LAW_ iSTTI,:ijAGEgcti • tounT I:S:(l l :tiiaunit, Nor• iO TEIEATPAAI, Str,NEntv. Ttre. KING V. 3. V. BRANDON . . . Mr. ; HuLT - iiitivect for a toll to. show citt4e,•"7l4 the verdict, which hail been entered for the "Pvvrt in this cause, should not he set aside, and enter, for the defendaot ; or wty . it new trial sboeld be granted. This wa3 an information filed hv tll6 torney4;eneral against c defendant, 'eg 'alleged to he due foi• the iLf..nery of tovent'6B,lr: den Theatre. The question turned triton thee ° l ,6 struction of several Acts of Parliament, t ii Chief _Mums, at the trial, was o f • • Watt'. optinon . 0 l e vet ; ‘ s , senery was subject to the dutico, but gav---a• takenby move the Court npon . the several ObjettionS -Counsel.—Mr. contended, that it was sible the dillies could -attach in the presePt The words in the Act of Parlianieut were."l"det: ed .Goods, and the articles 'ettunterated • that head, as liable to. the ditty, were 1 1 .1 , 1 1 ,1; Stuffs, &c. printed, painted, stained; and tj , e r l y ..The argument for the Crown, was, the scenery is painted upon canvas. It is as such, P 3l t i tr e, for anti stuff within the Act. 'The Proprietors; thero:lo must enter their premises at the Excise as•rAy, .printers, &c. and take out licences a ccord' n ; c it t Mr. H. contended, that the (hire did 'not 1 butt ot upon the art of painting upon Sie• t , at I linens printed, painted, stained, anti 'lye`' it.„cesi is to say, upon linens which were in,the of in't . nufacture ; and . which, after sno b pffiltc)cnivif were till known by the name of linens.; f l , of ..in the Market one species of the articlej 'f 0",';',05; k4C,M)IpC 'pf 'printed goods, „or c.oloUte, e - , the linen•still retaining- the substance kkklq . J o t e .of 'thing.-:-etirthe"r, he 'can:ended., tlisj` 11'(1 - word rein ted;• in the Act of Parliament , 'the subsequent words painting, staining,:ko)(,;:liel ling, meant : linens printed, or paint,e(l,Sta h e ie( b' e ioi: dyed, 'so fte• to' have the appearance (i' 'painted. That the descriptive words' "" tre . 4 ', E •otki' • wares., and, merchtunlize ;•the chat wer,.e . styli', &c. and the,gentts e l l s prehended thein all, was pri i nted Tranicts of our Aces . of Parliantenttin tbefliat`blvl •bartius titnes:, could never inteutl,to•cokuPls"ii. 'under this description : scenery auctioneer, not to say lawyer, Classes tinder the desaiptiOti of printed'goods••• printing, prefixed to the specification. of the f•''' • k, distinguiflieti the. class to which they helot'. of to general trade and dealing - ; to tuattutoctierld number andquantity; 'nitil•as the Wortitrstai llui ig, .dyeing slim what was meant by tree v e word pah -} l , i i,c so the word in•intiarg - rxerressed the ine aning ia ail whole, in4l,- the subsequent words. %yore. 11 rtiard against any..ev4sinn of the word prt,' „, - 1 0 . te ll But who ever called seenes.and ipieturcs,l),;,,9 is goods ? They veers diStinct' littses—one vt ' e ' . ; •'•itt " I " manufaetther, the. other-a thing of- . "•,; tr 00- MantlfaCt.tire o the fabric -was • ; the piii"`P t c t;e.tf • fttiniamental ; in the other, the. a rt kV.", i tt al thing, and tut language, 11) es Fesslog iettliTtici.: to' its basig r thvic, btu Dalt -2,•:1)1.' m (kt. •• •:rhe seenet v l fe'l't "c`.- • oir taxen fur it centw - -; / ;, Is t, Ett ,„„ 4 l) liainent upon n---111.01 the-pret , peut 111(iett, - co!titnerct•d •v L•itl) the l ecessi v C the words mere 'the sante in all .i'' e " •- - j•• . tbe" Acts, though • the es e v er( Va 1 :" . • c 1 -\;,41ber 'll.eatres were !bible titis c "' 1 , 1 Y 1 ,7 of the. Any;aj c.. qack• , .../ .14 . )„cts c they must alf,enter their preinbies tit k.h," • ,: t , e r . . awl 'take. ;i'irt liceork " tr' • • tf - , • Prit'ters';- they xvouldire stibiect toil); (I.ool' visits of theßevenue,otlicers • and the!. • 40' , • t.,; , " • lession, which it has beet) the policy ut . nients to elevate 'And honour, woUld be.dc2:: the rank Of •tuartufact firers, and pin' kg"' level as drapers and.dettlers,., , He I 114 known Roman late of speciliPatinit, trout would borrow a forcible ali:Iloge to a• ,0 argument. - By that law, it one slat' bt'iet be.. !untie On the grotind of snot ti er , the h°"' pot/ came the property of .the owner, of the sa il." ' "„i j i itc' t say' the civilians,. if Zeux is us' I. 9 L.peile s be upon my canvas, to whom woulit,t be ti' c long-?—the I:3w adjudged it to belong :it• painter—So, in this case, the superiOritY! tivol art absorbed every con a ideration of ibeP,;`.o',ls 0 1 , which it ...vas wrought. All the regul' t , t rta rer s the numerOus Acts attached' upon inantl.;• r ote; ; bust the l'heatres did not in'div i 3 not sell -they made no 'multiplied copies" lad w rit , the scenery ; -the scenes were Made for r. '.fh e nse, and were not an article of tru t alii 111 ; • Learned-Cottnsel-tin;shed his arguiveut-71),:d a view of all the Acts of ParliameM ; ,,e , l o o tl ot tending, that it could never be the. l a the the Legislature that the duty-should tit"ct,iect de' , p. s ti present case. The Court thought; to - ara ntekk serving very serious consideration) t il i c h it "ti • Rule to spew cause 'in the TerteS it i prayed. to • coAL Nowt)' eR p r ice. I d, Ships at Market. Ships sold. tt) 52 '' p, , t7i Newcastle. . 27i ........ 40_4. Gil. to OM' . ........... ‘ o . ( j• • ct BIRTHS. tbe • Thursday, the 9th inst. at estrribertvell-gro.-1 Mrs. Wernincii, at a son. . .1 4 •14 0- f itt Bruton-Streer, the • Astdl, Esq. M.P. 4a son. We; Es c: MARRIED, Hocken, of Falmouth. - a l t i Leeks, , ra h ' a I lott. Chur ch, u ,da ulg?ilimtne r Aulfllo"s,e • .......,.. On Sunday se'Unight, illitlFS:ildLitiouth, the rev. 11:.1450Prlf; ..--_ i, l r . oc a. , i).e.osfctilaCtirdiyiarNio.sf:its,Csatin:llatii2;nueriyo.taintildan'scohnestl:fr,ttlikiee itiuette..l,-11:hro•ral)ras' ' a 4 . 11 ( 001 1 1, 1 ,e :I o tt itky t r i: l i e l y ; a7, l ; :t , t,,;,ttislorteuvnt:i.Liier,iii,tN.at:7l'..l:(7‘::::.9,.Nl,,,,Bn.,ei p:: ,:t rite ae 0014. in Sjeltita:::,, 1 ,. ' , 1' , LL.D. liector of !...ittiiiton, in thr County of Lincoln, o' lll4. LatelY , at iiidden'hani, neat 11cdford, Mr. Steo'er? , aged 91 ;: forty-seven years Aupalitor of Bed fordshile% wil e • ' oltc::::‘.,,,.k:.:ll',,:::::',."%ii.lniihrurini,ll::•::msoo..:ll.:!::eri(.cktel ,dlll,,:yl:3::,:i.hif.t tio'ikiit:lift:it,i,i:\iln,:tic,f,TC.:alltr.ceita,Cr':l3l2:,:,rral. 11:131t- Co ll ego.—lo awl , •ii .' 0 . ti , ' -Ith .f . r lll5 eS- n i et l6 , f. Til , ..t' (A. , t3 te.• -, • , e . ao e -authorize(' til ~ , t iot Pl . which 1 • • (11()!! . . r t, i( ts la a Y p i p a cl t' ed in lute (tithe Ltnidon Pdp.rs, ;,,,d ' nridge during the F,uring...--(Ca:abridge C-',1"..................../.,__>. i ----------:-- --------------- '-'---- ' . Cf oco' i (INTI(vv ', - --•-- : l'iiiitc , i liv .1. D. t''..ll•;VA,l•ls. • ,0 , ""iiiiiitirs: and 1 ,:,1,;: , !:,:i iiv NV. A. SCIIIIIII.S, of, 1. .. 3 !! i ti ,g. at "In, :•:,,v..0",,,.,;.: N„, I'll, Sitand ; wher e ''''' ' ,:seti' tuelilsb Urderi, .I..ctlyis Cpustlaii.l),&c.Uttat beaclarg :I(t)ll:its,ei,.';lcto,:trtei,pass:i;3ntir.litdii,;_t:ei'iloitiv-elonett. ,:,