davidaulloa/AmericanStories huggingface dataset:
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

- w. 49, 81 "a
DIR. HAAS, having leased the rooms formerly &C.
cupIed By DIT. Kivett IN Dr. Bray's building, oppo-
specially solicit the citizens Of Evansville and the
surrounding towns and country, to visit hfs rooms
and So the specimens on exhibition, whether they
need t'.o services of Dentist not.
since the Issuing Of his last circular and adyer-
tisement, over q year since, several improvements
hes awaited hizBelf, and allows nothing that will
subseTve the interests Of his patients, TO pase
secured. His facilities are better and establish
nent lArgeT Wit hout doubt, than any other 10 our
State, and equal to any in Eastern cities All those
who need Dental operations performed, and are
pleased With his work, shall be attended to with
The following are the styles Of work manuf7cfur-
ed by him:-Conupuo1s Gum; Block or Cared
Work. T'ulcanits Base; CorsIits; AMBER Gheoplss-
: Nething can excel tie bssuty aud Cleanliness Of
the continuous gum work. 1t is without 8 scam
or CT svce. Cheeks that sunken can be restored
TO nearly their original contour by this style Of
work, and also by the uss Of the ygleanite, Coral
fee, and Amber Base The latter styles, for light
mesa and Aptation to difficult mouths excel any
coils any thing We have eveTsEen.
rs has several ansosi hetios for silevisting pain
when extracting teeth. They are perfectly harm
lees The mort defeats can have them applied
He de~--net sdvertlss anything he cannot DO
nor ezttibit any thing not made 6y himself.
PsrsosT ehoald consult the health and besuty q
their children by having the Dentist direct their
seoond 4eutition, thereby producing symmetry EIt
heaith 70 those Invaluable organs.
IrrszniArity Of children's teeth correc, : SIC
cssEfsHya
Those having deoayed tseth, should eithsr nave
them extracted or filed st {tbe latter If pos
Sibiel Tbs health Of the parties aud the remain
Ing testb demand thiE.
So take plessurss 10 introducing Or. Haas,
ny successor 10 the old in BTRys bFildiag,
hcping he Eill hnd them both pleasant and profit
zble From my intercourse with the Doctor,
arn p1esssf to ind hfrn Of the progressing;
possessing taste and high professional ability and
standing. With this view, Icza with safety
mend hin TO TIE community as skitgl and com
Petsnt 6eztsss. (naasSs) }. KIVEFT.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
Prepared BY


DIR. j. c.. AY il r,
no H@EEEs mass. ..4
Price, 81 per Bottej SIX BOttes ,fore5
Ayers Cherry Pectoral,
has won for itself such a. en0Wn for the cure Of
every variety Of Throat and Lung 0omI laint, that
IL is entirely unnecessary for TO recount the evil
dence OF ts virtues, wherever Il has been employed
A. It has. long been ia constan c ise throughout
people its quslty is kept up TO the best IL has
been, and that it may be relied o. to do for their
relief al it has ever been found TO 90.
Ayers Cathartic Pills,
FOR THE CURE OF
CoiTeness Jaandioe, Dyspepsia Indigestion Dgssery,
Foul Stomach, Erbs{pelas, Headache. Pss hsetHaa-
tfsn4, ErDsious and Skin Diseases Istsr C.ygnL1iaf
Gort, Neuralgia, Dinner Pill, and Jor Purifying
he Blood -
They are sugar-coated, 50 that he most sensi-
tive can take them pleasantly, and they are the
bost aperient In the world for all the purposes Of
family physic y
PRICE 25 CENTS PEE BOX BOXES ron SI.OO.
Great numbers Of Clergymen, Physicians, States
men, and eminent persOnage9 have lent their
names to certify the unparalleled usefulness Of these
remedies, but space hore will not permit the in
ssrtion OF them. The Agents below named furnish
gratis AMERICAN ALMANAC in which they are
given, with also full descriptions Of the above com
plants, and the treatment that should be followed
for thair cure.
Do not be put of By unprincipIod dealers with
other preparations they make more profit on. De-
mand AYERS, aud take no other. The sick want
the best aid there is for them, and they should
have it.
All our remedies are sold wholesale and retail by
Keller 8 White, N. s. Thompson, BORROWER s.
Pearce, LEIGH Osrlstadt, Evansville, and by all
dealers in medicines everywhere.
Wholesale agents, Alien & Co, Cincinnati, and
r. A. Robinson q Co. Louisville.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

They are dealing ia AMI selling Aliens Improved
Steam Gauge, Wrought Iron welded Pipes aud Tue
bling, Hiram HOPKINS Improved Smut Machine,
Stephen Hughes Flour separators, German BOLT
ing Cloth, Gum Elastic Betting, Packing Horo 6Q.s
Of the best kinds Iinplafe, Sheet Irons Block Iins
Pig Iron, Babit Metal, Speltor, lire Brick.
They have every facility Of the best Machinery
and workmen, and win give en- work entrusted 70
promptly, Warrautug their work. and are satisfied
with reasonable prices.
IT, Office and Sale Rooms, No. 90 Main stree &
FOunde y, Boiler Yard aD 2 Machine Shop on Pine
street, between First iocond streets, Evans
vile, Indiana. dscT
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
GREAT FEMALE MEpTCTEE.

GREAT FEMALE MEDICINE.
out these Pills They purify the blood, remove
distractions Of All kinds, cleanse the skin Of all
pimplss audsblOtches, and bring the rich color TO
the pale cheek.
EaS-The Plants aud Herbs Of which tiess Pills
are made, were discovered 10 very surprising way
among tho Tezucans, a tribe Of AbOrigines ia Mex
leo. Get the Almanac Of oar Agent, aud you viii
read with delight the very interesting account it
contains Of tile g Great Medicine " OF the Aztecs
DbssrCs.-THe Mountain Herb Pills are pisGHp tis
a Beq4aifsI Wrapper. Each boz contains 30 Pils and
retlI at = eess per boz. 4 x genuine hare tbe sigH
fssre Of z. j. JUDEON & CO., on each boz.
r. L. Jun SOW s. co.,
s . LIZ PRO p RfET OR g
No. so Leonard Street,
NEW KORK.
CT Agents wanted always-address as above. -6a
EB-Fo- sale il Evansville By Keller White,
LEIGH & CaFlstedt, Thompson, BicrboWer, Pierce
and by our Agents and Merchants IN every town "a
Posey, Gibson, aud Warrick counties.
mas. Ind lEw-ait
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
JUDSON'S
III O UNTAIN HERB PILLS.

III @ UNTAIN HERB PILLS,
Above, we present you with perfect likeness OF
Tezuoo, chief of a trbo Of the straug Aztec Ma
ton, that once ruled Mexico You will find a full
account of him and his people IN our pamphlets
and almanacs-to DO had gratis, from the Agents
Of these pills.
The inventor and manufacturer Of +" Judson's
MOuntoin Herb Pills" has spent the greater part
Of his life in travelling, having visited nearly every
country in the world. He spent six ycnrs
among the Indians OF the Rocky Mountains and OF
Mexico, and it was thus that the - Mountain Herb
Pills " were discovered. A very interesting
count Of his adventures there You will ind in our
Almanac and Pamphlets.
1t is an established fact that all diseases arts
IMPURE BLQ0Dl
The blood is the lifei and when any foreign
healthy matter gets mixed with it, it is dis
tributed to every organ Of the body. Every nerve
feels the poison and all the vital organs quickly
complain. The stomach will not digest tn food
perfectly. The liver ceases 70 secrots iciency
OF bile. The action Of the heart Is Weakencd, and
SO tbs circulation is feeble. The lungs become
clogged with the poisonous matter5 hence cough
and all from a slight impurty ut the fountain
head Of life-the Blood As If you had thrown
some earth, for instance, in a pure spring, from
which ran tiny rIvuleti IN few minutes the
whole course Of the stream becomes disturbed and
discoiored. As quickly does impure blood fly to
every part, and leave its sting behind. All the pas
s8ges become obstruGted and unless the obstruction
is removed, the Imp Of life soon dies out
Those pills not only purify the blood, but regen-
crate all the socretions ofthe body; therefore,
riTaed a
CURE FOR BILIOUS DISEASES,
Liver Complaint, Sick Headache, &c. This dntt-
Bilious Medicine expels from the blood the hidden
seeds of disease, and renders al the fluids and
cretions pure and fluent clearing and resugCtating
the vital organs.
Pleasant indeed, Is IL to us, that we are able 20
place within your reach, a medicine like the
Mountain Herb Pills." that will pass directly 20
the afflicted parts, through the blood and fluids Of
the body, and cause the sufferer to brighten with
the flush Of beauty aud health.
JatdSon's Pills are the Best RsBledy IN ezist
ence for tie loJIo5g1lg Complaints.
B0sveI Complaints, Debility, IntgarA Weakness
Coughs, Female Coalprts, Liner Comp iafIits
Chest Diseases, FegeT &Agas, LOUNGES Of SpiriEs
CostireHes5, headaches, Pile,
Coldss Indigestion, Stone aud GTGgel,
Dgspepsia, IlfRsfza, Secondary Synp-
Diarrk0a, Kffdnaafioa, ionls
DTopsg, +" = . I"
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

G 2 S s j N g re 4 q is.
All styles and prices.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
sHAIsTIAk kaATz..--.' WI glILHtH
KRAFT 81 HEILlMAN.

MANUFACTURES sANDBUILDEKs OF STEAM
- - ENGINES AND BOILERS,
Saw and Grist hIill Machinery, Tobacco 9crew9,
GuIoniing Machiucs, Chine Sugar Cnuc Mills,
Thrasing EIncDimeas escs
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
SHERWOOD HOUSE,, Evansville,
March goth, 1854.

Mr.. ". p Morse
DEAR SIR s--Euclosed fnd $500. I hnd thh1
your Anti Rheumatic Band has removed nay Rhsus
matism. am, respectfully, yours,
T.. 4. BpHWE,
Rp2-I vukVv With J. s. IaaueEH y 90.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

EE-zsyE no TECs.-The Annual Meeting
El7 IF the Stockholders IN the Branch at Evaps-
Vile. Of the Bank of she state Of Indiana, i'll he
held ~ tae BsnsiaE House, ia Evansville, On
Tuesday, Jan. 7tA, 1852 between the hours Of 10
s'o!ock A. II, and O'Clock, P. AZ, when state
ment Of the condition Of the Branch viii be SUBJ
Bittsd, and an cleo oa " z be held for. i've Di-
reotOrs TO serve the ensuing year
Bg order Of the Beard u Directors. r.
SAA'L BAIAKD, Cashier.
ar,ta
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20


Thrasimg Mncbimea, asc,
EVANSVILLE, IT'D.
EvVTE PROPRKETORs or TIE CITY FOUh
II dry beg leave 20 inform their friends aud the
public IN general, thas they are prepared 70 do ala
kinds cf
lfbCHINB AND FINISHING WORK,
aud everything appertuininR 20 she Foundrs busis
ness. They are manufacturing STEAM EsGIHEs AVE
BOILERs of any size aud power required. Saw Mln
Machinery and mil Gearing OF any giEei Diftl-
iery and Mining Machinery, Tobacco Sorrows, Gums
ming Machines Thrashihg Machines, Malt llHs,
Horsepower C0rn-sheilera, N achinery OF an KiDa
mads and repaired. Iron and Brass Casting. q
every description, Iron HOugcfronts Cellar GfaE6a,
DC. Cooking and Heating stoves Of the inteat ifns
proved patterns; Hollow Ware Dog irons 80.
BREWERS, DIGTILLEEE, EEDTLFfEBS, 90
Supplied with every description Of Copper ana
Sheet Iron Work, Brewing Kettles Refrigeration
Attemporators, spargcs, ftillheada and Worms ou
Improved principle ooluEana for Alcohol htlliat
Yeast jugs, Cans, SyphOuss &C.; Copper, Lead and
Iron Pipe; Copper, Brass and Iron Pumps Of every
variety, for beer spirits, oil, d Brass Cocks and
Valves, Steam Whistles, &c.
Workmen Bont 10 all parts % ht up work and DO
repairs on Steam Boilers, Copper and Sheet Iron
Work, &c.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

Infant Hats s G q ps
splendid assortment Of fancy hats snf caps
spring and s1nns styles.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

3 oys Sp orting Hats
OF every description and price
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
deea-s-w Aan.lnl.tra. ) -. vI1l An!!.z..!..
3 - - q = ., 5 q 20

q EssEEs1szS zsk9.7 TO - 8 Sd ESs.-NoticO
aG j. hereby given that the Undersigned has
tsken cut letters OF Administration upon the
estate OF ElizAbeth smith, late Of Eandsr6uFsh
county, Indiana, deeeased AT psraons having
claims sgainst said estate, viii present them IL 9Th
With 6aiy authenticated, for settleuent and all,
persons nds6tsl 10 saul estate Lie required
nlaks immediate payment. Said esasteis supposed
to b= solvent. WATSON BATS,
nov. 23-5ww ars Administrator.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

ENlSFE-ksS, III . EkEEEs szsN1S sSs-
RE ters, whose huseant.s- sons and brothe}s
are serving in the army, e1nnss put inc their
knspsasA more necessary crssauabis 5lfe' than
kw boxes Of H0bL0NAF7s PILLS - ONT
EEbT. They insure health even undsF TIE ez-
ESzprea Of soldiers life. OnIy 20 cents & box or
pot. 10
dec8
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

E1-g.STS EZsfE.z SCI k1'.-IG0 bbIs, s bushels
E2El each; just received for sale by "a --'
S. K. GILBERT Co,
dec3 No. 4 SYCAMORE st.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20
d b q S S q "a 81 s..

Gaps! Caps! Caps
All the leading styles for spring and summer just
received.
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

orkmen sont TO all parts 70 ft up work and DO
.Ts on Steam Boilers, Copper and Sheet Iron
The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-12-20

E[EFR g ssss's, EDsES, RAUsHRs, G5c.
&c We ksEa just ogeoed a large STOCK OF Bonnet
end Trimming Eibtons, Frsbch Flowers, Roses,
PlEnes, Bushes, and Millinery Coo Is generally.
ECGAPEE& q B{gssING
aov39 a asafn st i.
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05
THE ABB BEvILL e. p RE IS.

line on the beach and was reviewed by the
Secretary Of War, Gen. Jamison, by General
Beauregard. the members of the Convention
and Others We had the pleasure on this ooca-
sion of greeting the members of our own dele
CATION, and had the honor of visit from them
at our own quarters.
During the pas. week, we havc had very lit
tie to do. either in tho way of work or drill,
and thus had ample leisure to think Of home
md absent friends. Their visits here. ore Con-
slant reminders of the scenes we bave left, and
the prospect of speedy discharge gives inten.
sity to the home feeling. The weather for
some time past has been delightful. but on yes
teyday, it blew perfect guile oil day, throw
ing the sand in eyes, mouth, and oonfining us
closely to our quarters
During the past week, we have drawn the
arrears of our two months pay-being paid
according to the duties of the military Bill
which are about one third lower than the ar.
my rates.
We are generally in good health.
My last letter, you stated, was received at q
late hour. 1t was sent over to the city by
Monday mornings boat, and should have boen
received on Tuesday. Trusting that this may
have more speedy passage, am,
Yours, truly,
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05
ADDITIONAL DIRECTIONS .
TO TAX COLLECTORS

Returns Of moneys losned' aud moneys at
interest,"" investment in stocks and bonds, &c.,
are TO be made with reference to the yssr end
ing 3lst December, 1860, and must be for the
principal go invested. , ..
The exc emption of the "Bonds and Stocks of
this State. from the tag Of 10 cents per 500
on Moneys Invested In Stocks, &c.," refers
exclusively to the Bonds and Stocks "issuED BY.
the State Of South Carolina. ,sf mg,l.lI
Investments in the Ssoeks only Of The Banks
and Railroad Companies Of this State. are .sx-
empt from Tax the Bo.sds Of such Banks and
corporationsare not included in this exoep.
tiou. - t,stas...; k..af 5-.,a.z g; .s.s ,gfly
yIn.thseass Of Slaves or Lands sold on lst
October, the seller and not the purchaser 10 LA
bic foa the tax the law does not copsider frae-
tons of, day. ,...' ,','' - y','
Returns ofs dogs kept " slaves aud free psr.-
sons of"color must be made with referenes %
LIST October, 1860; thsae returns are not sub.
jses to the local or police assessments. ~
{ Returns eiready rseeivsd, which have not
been. = Aaas ID osd sormity sxish stl,s lay. 81
ascss' ard s5plainsd; should Be
lashsndsd,G oa!j 81 Stit,.ss4<,,s use!
4 April IL 1891. .t,.s;.s., !,
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05
II III II
RICHMOND FACTORY,
Richmond Co., Ga,

TONTINUES t. manufacture WOOLLEN
~ CLOTH ut l24 cents per yard for Plain
and l6 for Twills-fntng every material e1-
cept The Wool. The extensive and constantly
increasing patronage the Factory has enjoyed
for years past. assure the Proprletors that tho
article Of Winter Clothing for Negroes, mado
by them, has not been surpassed hy any Cloth
made North or South.
Recent extensive imp, ovemcnts. and others
now being erected, ennble us TO keep up tho
standard of the Goods, and to secure az early
delivery. ..,s
Planters. CT Others, who may wish to send Us
Wool to be made into Cloth. can send it dirty
or clean-if washed it should be done in cold
water, and done thoroughly. If sent dirty.
charge half cent per yard for washing BURY
wool is not obje ectionable---the burrs arc 70.
moved by machinery. THE NAME OF THE
OWNER SHOULD BE MARKED UPON
EVERY PAKAGE SENT.
~ Wool sent by Railroads in Georgia, Alabama
tennessee, or South Carolina. to the Augusta
Depot, with OWNERS NAME and "Rich-
moad Factory" marked upon it, will he regu.
lariy and promptly received, and the Cloth.
when made. retupned to tho point directed
Each parcel Is made up in the turn received.
We would especially urge upon patrons tho
great necessity Of sending In the Wool as soon
as clipped. II this rule is followed, the parties
ample time. ~ -"
All instructions to Messrs. FLEMING d
ROWLAND, our Agents 10 Augusta, Ga.
A. JOHNSTON,
49,, President Richmond Factory
March 20, 1851, 4s, 3m ..,
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05

BOOKS OF SUBSCRIPTION WILL BE
OPENED FOR $4,000, 900 at the Bank of the
State, in Charleston. on the 18th and 9th days
Of April next between the hours Of a. m.
ands p. m. Five per=een must be paid in
ACssh. at the time of subscription i; and The rs.
maipdsr on or before the first of NAV, interest
to run from the date of such payment. Per.
sops desiring to secure their subscription, may
pay 10 Cash the whole amount and take re-.
csipt for the delivery Of Bonds or Stock. To
equslire the rate Of subscription at all points,
and to enable all persons eonvsnietly 10. sub.
scribe, current Bank notes ofithe place will
be received ct their market value 10, coin. In
case Of an over subscription, preference will
be given first, TO those who pay down their
whole subscription; next to. subscribers Of
$50; next, to subscribers Of f$loo. .Eaa.-st.
F Books of subscription will be opened on the
sane day the, Brsuehss Of the Bank Of the
State, ia Colupbia. Camden and Abbsville
aIso. 81 ths .Ranks II FsvbstY ckeiss,, fair-.
field, ohsfaw, Gsorgetowu and Hamburg, snd
st Gresnvnis: e'lI e1s.s t,yes fiss SID asplI
- RDwARIsFKosT ii os,am;..;oasy.,
saes y ssHhAh9 4sssa ss.s ssrs...s.. a.s..
/ March 2s, 1861. .ssi7iSf'.
sg.i AgDREM s4MONDss 4 comm;,.ie,.rs
y. EMARsHAIL, Tor
20 .wafaHaPARFRR hsJ Js .Asbsyiile, q. Il
April ], ls6i,- at v.s3
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05
from the. London Tfn,es. March al

From the. .Lo,,don Times, March 81
II ia nsoless to disguise the fact that
80 long as the Washington Congress adheres aud
even adds ne,0 restrictions to protective policy,
they give their enemies the best excuse for hoaii-
ty. aud cut Themselves off from the sympathy Of
their friesds. Circumstances have almost In
sensibly taught the Southern States of America
n lesson in political economy which the labors
of Hnskisson and Peel. and the party warfare
of whole generation, barely sufficed to i'm
press on the English mind. The inhabitants
Of a county exclusively devoted TO the growth
OF crop, Tor the production of which it had
unrivalled facilities in it's soil and clmete,
could never be duped by the fallacy which
treats each nation as theoretically self support
ing. The very same law Of nature to which
they owed the practical monopoly of the cot
ton trade could not but occur to them as the
fundamental law of commerce. and they have
never ceased to rebel against the tariff by
which their products and imports are taxed.
ostensibly fort the benefit Of the Union. but, as
they believe to crafty the blind sel6shness of
the North This 10, perhaps, the only point Of
contact bstweentho Issues now pending aud
those.vhieh terminated ia the Wsr Of Inde-
pendsnoe, aud the; destrnetioni of the tea in
Boston hsrbor is likely enough 70! End psral-
lel IN the present year at Charleston or New
Orleans. When the planters hear that Mr.
tLihcoln, who has preserved 10 cautious reti-
cence on other peints, has declared his inten-
tion Of collecting the Cust6trs a. usus), while
tho Federal Legislstars Is ;hprryinr through
kthe Morrill, Tariff hill. imposing ali bnt BRO
Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-04-05
OFFICE OF THE ATTORNEY. GENERAL, }

OFFICE OF THE ATTORNEY. GENERAL
March 20, 1891.
To ". j. Laral, Esq, Acting Comptroiier
General:
SIR: Your note of the sth received yester-
day, proposes some questions in regard to
which find it difficult to come to any satis-
factory conclusion. Much, after all, in the
mattert of tax returns, depends on the deere
tion and conscience of the tax payer.
l. "Sa'dries" apply. I think, to fixed
amounts received annually, or at shorter Pc
riods, for services, other than mental or mere
~ manual. We speak Of the "wages' of Coach
men and Ditchcrs, although engaged by the
year, and paid quarterly; and of the salaries"
Of a Public Officer, Clerk or Schoolmaster.
Overseers gen nerally receive uagcs; but, when
man overloOks, perhaps, three or four planta-
tions, and receives several thousand dollars,
the comp ensation would rice to the dignity OF
salary. ! would take an Overseer's return
either way as he chose to make it. All com.
Pensation for work not comingunder the head
of salary would be '',cages Salaries are taxable
however small. and for the whole amount.
Wages arc taxable only when they exceed $500
years, and then, my opinion, only on the
excess over that amount. Both salary and wa
ges are compensation for the taxpayers owu
services
2. The salaries of fiscal officers are not eremnt
from tax, nor the salaries Of any other offers
than those of the Army and Navy.
o. Wages Of journcymen mechanics, think,
are exempt. under the exception you refer 10.
q. A Tax Collectors commissions, if not sala.
ry, would in its widest sense, come under the
head of wages" or migt be embraced under
the head of employment" The Legislature
meant that all persons, not specially excep.
ted should contribute something from their
ranings; and public officers are specially in
cluded. Though not, in the ordnar sense,
salary, think that Tax Collectors incomes.
would be most appropriately returned under
that head.
g. Notes and obligations give for PROP
ERTY SOLD, WHETHER MERCHANDISE
OR OTHERWISE. if ON TILE or BEAR.
ING INTEREST, would, think. be liable to
taxation, as moneys at interest. Notes given
for merchandise usually have tho interest in.
corporated in the amount, and this should
cor slider as exempting them. and not on eva
sion the law is intended for cases in which the
paper ris in some sort IN inyestm ent
s. Fund not reduced to possession, and from
which no present income is derived are not
within the provisions of this Act. and saca is
the situation generally of amounts in the hands
of Masters and Commissioners The persons
to whom it shall be ultimately decided that
these funds belong are not liable to tax, and
the Masters and Commissioners are certainly
not liable.
Z. Professional income consider as the
amonui which the professional man receives
after the expenses necessarily incident to the
exercse Of his profession have been deducted.
Whether an expense may be considered as ne
cessarily incident, must in great degree de-
pend on the views of the the party who makes
the return.
]. W. HAYNE.
.., .i. Attorney General