Delaware State journal and statesman., 1863-01-16

NVs hpply 10 ". Anhuultf, Gus Mufket street
The Co partnership heretofore existing b..
tween Charles Smith and Patrick Callahan, nn-
der the firm of Smith & Callahan, has bcen dis
solved Charles Smith is authorized TO settle
up the affairs of the late firm. lie will also
continue The business, at the old stand Market
teet between Sixth and Seventh.
Internal Revenue Decision.
IMPORTANT TO INSURERS AND INSURED.
One of the Insurance Companies of this city
having been of the opinion that the continuation
OF their policies, being dependent upon the pay.
ment Of interest, did not make them liable to be
stamped as renewed policies. the following ques-
tiOn was submitted to the Commissi of In
ternal Revenue by the Assessor Of this District
A Mutual Insurance Company issues a policy
OF Insurance, and takes note therefor. The
continuance OF the obligation of the policy is
made dependent upon the payment Of the in
lerest Of said note, from year TO year. Is not
the payment Of such interest equivalent to II
renewal OF the policy, and does it not make the
policy liable TO be stamped?
The reply OF the Commissioner is as follows
In the case Of Insurance Companies all certi-
hcates of renewal or revival require a policy
stamp.
II interest or deposit notes form the basis OF
an agreement between Insurance Company
aud policy holder, to continue or renew the risk,
then they must be held as taking tho place of u
new policy, 9nl require stamp as such.
Very respectfully.
GE1. S. BouTwRLL Commissioner
JonS P. MCLEAN, Esq,
Assessor, Wilmington, Del
IN REFERENCE TO ASSIGNMENTS.
The Commissioner has alsl written the follow
ing to Mr.. McLear iu reference to stamps on
assignments.
lst No stamp is required upon the ordinary
form of assignment Of Bond and Mortgage. =
~ however, the mortgage contain a guarantee
10 the effect that there is certain amount due
thereon or guarantee of collection, then. the
assignment OF such mortgage, will be held
subject to the tax as an agreement
~ Both the Bond and Mortgage require to
Dc stamped separately with the Mortgage stamp.
GALLANT LITTLE DELAWARE New York
I"aes OF Tuesday, pays the following handsome
com phment 10 our State and the bravery of her
loyal regiments now in the field:
No State in the Union has been more conspicu-
Gus for i's galantry and loyalty, during the
present struggle than the little Border State of
De'aware. When every other Slave State either
"aVered Or broke out into open rebellion. she
stood firm" faithful among the faithless
when, after the attack upon Fort Sumter, IL call
was made for troops, She promptly sent a reei-
inent OF militia to Washington to guard the Ma
ed to The demand Of the President for volunteers
to put down the rebellion
Inc regiment designated upon the Ariay Re-
g's'cr as the "Second Delaware" but more
lnlnllilrly known among the veterans of the Po-
lomac as 9 Me Crdsy Del,fipares" was the first
regiment RAISED in the State for three years or
during the war II has been prominent in eve
~ general engagement Of the Grand Army Of
the Potomac 1t IL commanded by Col. W. p
nm Of in tba ~
Of the National Guard. cool brave mud expe.
rlrnced officer, who possesses the confidence and
Adcill0n OF lnA men, aud will never dihappoint
the hopes of his country.
AZ the hatlles OF Gaines HILL White Oak
Swamp, Peach Orchard Snyages Station, Antie
tam Nnl Ffudericksbnrgh this gallant regiment,
now reduced to about 25O effective men, fought
with yalor and self sacrificing devotion t6nt
won the applause Of the whole army It was
the lnst to leave the heli ut the bloody fight of
Gaines illl and nt Frederickshurgh leu the
charge Of Ipok's Brigade, and laid it's dead
hehrer the rebel works than any other regiment
In this charge, Col. laily was wounded by n
fragment of shell, which struck him in the
breast, fraciuring the collar hone but we are
happy to leHrn that be is rapidly recovering.
nhd that he will soon rejoin the - Crazy Della
wares" which he has 80 often led to glorious
deeds on the field of battle.
I'm NNu"hS' t'Lhs AND SORE THROATs, 90
IN y. Brnghurst X Co., corner Market and SIKH
streets, aud get one Of the numerous remedies
sold by them, such as Ayers Cherry Pectoral.
Jnynes Lxpectorant, Bringhursts Cough Syrup.
Wishart's Tar Cordial, Shenek's Pulmonic Sy-
rufi kiliers, Sinos aud llasson's Compound
syrup Tar Wistar's Lozeuges, Estlack's Dyp.
terra Lozebges, Briughurst's Cough Candy.
Coryz4 Lozenges Pectoral Drops, Tar Drops.
&f', &c. II you have Frosted Feet, use Bring
hursts Kings Mixture or Smiths Ointment or
Il Corns try the "Soft Felt Corn and Buniou
Plaslers" sold by them. L. Brinehurst & Co..
are agents for Delaware for Palmer's (the orig
nal) Dahdeion Collee. OF which they have sold
many thousand pounds in the last year with tbe
sales still increasing 1t is much more whole
some as we'll aa more economical than real coffee.
MONEY LosT Was lost on Sunday last he
tween Brandywine Village and ST. Mary's
Church in this city Pocket Book, containing
TWENTY SEVEN DOLLARS, in notes, 500 of which
was IN u Government note. Whoever will retnrn
It to this office so that the owner "a hard work
ing wOman-can get it,, will receive reward of
hive dollars for their trouble. The money was
the proceeds Of many days and nights Of hard
and anxious labor.
ATTENTION. persons having claims agains,
steamship Crescent will present them to n
Barry IL Water street for payment.
FACTS FoR s.-Throughout the Indian
ana Crimean campaigns, the only medicines
which proved themselves able to cure the worst |
cases OF Dyseniery, Scnrvy and Fever, were |
hoLLowAY's PILLS AND 0INTMRNT. Therefore |
let every Volunteer see that be Is supplied with |
Ihem' Only 20 cents per pot or box. 228 |