davidaulloa/AmericanStories huggingface dataset:
, 1863-01-05

TREASURY DEPARTMENT.,
OFFICE OF INTERNAL REVENUE, Dec. n 1852
Your letter Of the Goth inst, Aas been re-
ceiyed and contents noted
In reply, have to say that the language of
my letter to yon under date of Oct. Dth,
where it says, "your decisions in regard r.
castings used for bridges, buildings and other
permanent structures, taxing THEM LOO per
ton, Is approved d"-could, BY no possible con
structfon, be construed SO as to include car
They are subject to . duty Of three per cent,
as o manufacture "not otherwise provided
for.''
In regard TO manufactures generally, I have
to say tlIat this office has held substantially
that articles manufactured and known to
dealers. In such Or similar articles, as articles
Of traf1lc, and having rs such a commercial
value, independent Of and greater than the
value of the materials used, are to be treated
as manufactures and subject to taxation under
the excise law.
It is not sufficient, however, that an article
should be valuable to particular individual
1t must be known to, dealt III, and be valuable
to many persons, or to class Of dealers or
consumers, in order that 1t may bc considered
IN article Of commerce. For example: If an
Inventor produces Il machine different in its
parts, OF as whole, from any machine previ-
ously or elsewhere known Or used, and in the
construction Of such machine prepares pat
teri or parts thereof, and procurcs castings
theref1Om, such castings could not be taxable
as manufactures, for it cannot be said that
they are known to trade, or that any number
or cliss Of persons arc accustomed to buy or
sell such castings, and consequently they can
not have commercial value, inasmuch Us no
one but the inventor has right to make or
use the articles in question.
The same reasoning would apply, and the
same .ule exist III reg; I'd to article, the use
OF which by the customs of trade was re-
Etrlctcd to one person or Il small number Of
persons. md which, consequently, was not
the subject Of unrestricted purchase aud sale.
This might be true Of parts Of sewing ma
chimes, for Instance, such as are pecul:n- in
their character, and used for the manufacture
OF particular kind Of machine. II, however,
tile part were common to two or more ma
chimes, so that, if offered in market, there
would be purchasers for it, as for other ar
ticles Of commerce, then It would he liable to
taxation.
Cotton machinery, which is in general or
common use il the manufactures Of the coun-.
try, would undoubtedly possess commercial
value, and lie subject to taxation, inas,uucla as
it might be used By many persons engaged in
TINT brunch Of business.
Whenever particular kind of nachiue is
60 we'll known and so generally used, that
manufacturers make provision for supplying
parts Of such machine, the presumption arises
that such parts arc articles Of traffic In the
community, and consequently must be con
sidercd manufacture In themselves.
Very respectfully,
GEO. s. boutwell,, Com'r.
PH1LL1r WADswoRTn, ESQ.,, Assessor First
District, Chicago, Ill.
, 1863-01-05


Mr. Taylor's New Years. Address written
for the Chicago Journal, is in its patriotic
ardor and ycrsifcation SO vastly superior to
the newspaper poetry of the day, that We can
not refrain from transferring portion Of It
to our columns. Here is description Of u
battle that has been rarely exccl1ed even in
the best efforts Of the masters Of the poets
art:
Then the rattlug roll Of the muaketcers.
And the RULED drums aud the ralIyins eheers'
Aaa 6e tbe wps of ffss fire.
And The sjneinc Shot and tho shrieking shell,
And the tpliateiy a are Of ne shattered 1 Y he'll,
AZ thc Erowltng guns by batteries spoke
II eyllablcs dropp'd from the thunder Of COP.
The thIob Of the cloud where the drumnlerboy
And The ragged gaps in the walls Of blue
MEetc the iron surge rolled heavily through,
That the Colonel builds with breath again.
As he cleavea the din with his '9close up, menv'
And the groan torn out from the blacken'd lips,
And the prayer doled Blow with the crimson drips,
And the beamy look In the dying eye,
As nnder the cloud the STARS 20 by!
But his Soul marched on, the Captain said,
For the Boy II Blue can neverbe dead!
And the troopers cit in their saddles all,
AS the statues carved in an ancient hall,
And they watch the "hf1l from their breathless
And their spurs are close to the horses tanks,
And the fingers work, Of the sabre hand
oh. to bid them live. and to make them grand!
And the bugle sounds to the charge at last,
And the jacEefs blue glow rcd as lie they ride. '
And the scabbards too, that clank BY their side,
And .ths the dead soldiers deaden the strokes iron
A. they ga1lop right on Ger the plashy rcd sod;
Right into the cloud all spectral and dim,
P to the ga9ps as5 sad gi
Right s through the dense columns, then fright
Hnrrah! new swath through the harrcst again,
Hnrzah for the Flag: To the battle, amenl
Mr. Taylor closes his brief song with the
following tribute to Illinois, which carries
with it its Own commendation:
ILLINOIS.
WORD for "deed' and for "duty,'+-
Word for "uonor's true beauty
That dSth M make tasm a one In elodious
Let them live il thy life, and be named .'1L1rsoIs
Al. It names royal things,
For It christened red kings,-
It names brave rivera right royal land,
By mountain unriven,
All Harvest and Heaven!
Where the Lord when He blest, left the print of
On tags riddled and rent,
Der rfc1ds Redeemed and hfent,
That word d in its spleadsor T. leading the way;
In the gloom OF the grave,
Stained win nothing but blood it is glowing to-
day!
Give the dead Soldier room,
But oh, seal not hfe tomb
For he'll fall into rank hy that magical name;
Sleep On. Boy in Blue.
And dream the dream through.
Good night to thy form, but good morn to thy
, 1863-01-05
HUNT THAT LIE DOWN.

The lie that the sympathizers will insist
upon, its that which asserts that the Presl-
dent, acting in his civil capacity, has vio-
lated the Constitution and been guilty Of
an act Of gross usurpation in dccreeing the
emancipation Of the slaves Of rebels. The
Presidents friends and the friends Of the
good cause all over this country, must not
let this lie rest They must hunt it down,
expose it, refute it, and make men ashamed,
if any shame is left, in them, to tell it.
They know well enough and will probably
admit, privately, that the President, as
Commander-in-Chi by the authority Of
the Constitution, has the indisputable right
to do that which he has done. But they
hope by confounding his civil and military
functions, and by arguing from the facts Of
peace to the engencies Of war, to establish
what they charge, and finally to overthrow
him-probably to set JEFF. Davis up in his
place. To prevent this, hunt the lie down
hunt it to its hole.
, 1863-01-05
FROM RoSECRANS' ARMY,
Another ss8urprtse.ts
tFron, Our Own Correspondent

tc4Viu OuI OHn correspondent
WATER VALLEY, Mise., Dec. 20, 1862,
Day before yesterday, two companies Of the
Sd Michigan cayalry, in charge Of Capt. Cald-
well OF company L, were sent to the east and
south, distance of twenty miles, upon a
scouting and rcconnoitering expedition. They
found no enemy aud returned quite le1surcly.
when within nine miles Of camp, Just rs they
were rising the crest Of u hill, behind which
there was dark impcnetrablc thicket, they
were greeted with yolley Of muskctry from
twenty-five or thirty men. The battalion
most unaccountably had neglected to throw
out dankers, and we're only preceded By an
ADVANCE guard, Thsc the rebels allowed to
pass without interruption, and the main party
received the whole Of the vol1ey. Private
Benz. Lade Of company N, was killed, and
Lieut.. McEntcr Of the same company NOR
tally wounded. He lived but three hours.
Lieut.. McEnter was accounted brave and
gallant officer, and was universally esteemed
in tile regiment. BE WIS originally from East
Saginaw, Michigan. Besides the above, four
others of company n and one of company F
were wounded. John Ham, shot through the
lungs, seriously and probably mortal; A. D.
Hitchcock, bugler, in head with buck shot:
Frank Monaghan, sergeant; G. Nezele, pri-
vate, and Herman Eldred of company F, resi-
ding at kalamazoo. The rebels yelled as they
fired, and Immediately retired to the brush,
whence they could not be dislodgcd. To-day
4 battalion has been sent out to scour the
country and inhict the EXTREMIST punishment
punishment upon the dastardly murdercrs. 4
am satisfied they will take no prisoners. For
foe who stands up in open field and fights
brayely, VIC have degree Of respect which is
not accorded to the cowardly assassin and
murderer. Against these men the black fiag
is the only banner under which ne should
fight.
Coils. Dickcy and Hitch have been heard
from. It lis said that they have reached Tu-
pel1o, On the Mobile and Ohio Railroad, and
have destroyed a portion Of the track. We
are utterly in the dark as to the results which
have been accomplished, further than above
indicated Before close this letter more
may be learned.
The name Of the soldier Of the 1th Illinois
cavalry who WAS wounded and taken prisoner
at the Moscow ekirmish, as related few days
since, in one Of my letters, and who subse-
quently died, hare just learned to be Clark
Coldon Of company F, I mention this that his
friends in Illinois may be apprised Of his sad
fate
, 1863-01-05
(Ul)tfaoo Gri(nnt,
MONDAY, JANUARY s, 1863.


NEW C0RN EXCHANGE.
The pletcnce Of the JEFF. Davis organ
tlat its "political opinions were the cause
Of its summary ejectment from the Board
Of Trade, is q l4lsehood by which its dis
grace may be':in: part concealed. It was
excluded for:treaaonable aid and comfort to
the enemies Of The. Republic; for its thou
sand inventions Of stories intended to pre-
judicc the loyal cause; and FORTS shameless
abuse Of section Of country that has de-
monstrated its patriotism BY the immcas-
urable sacrifices that.it has made for the
support Of the Constitution and the laws,
The action Of the Board is patriotic and
praiseworthy, well-timed and necessary,
and all loyal corporations in the Northwest
should follow its example.
It is threatened that the little faction that
rallied on Friday to the Times support will
organize another Corn Exchange. Nothing
would suit the loyal men Of the Board bet
ter. Since the war broke out, that body Of
commercial men has contained a few men,
bers who have never concealed the fact
that they are just as disloyal as they dare
be. They are mainly aliens who are here
only for profit, or persons born under the
dominion Of Slavery, and now confess
higher allegiance to it than to the country.
When success has attended the Federal
arms, they have not failed, BY moody ST.
1ence, contracted broWs, and eyes askance,
to show that they were struck in tender
part. When our friends have encountered
defeat, their cxultation has always been
measured by the safety with which they
could indulge it. Making Of themselves a
little cote1ie, the treason that they dared
not avow in public, has been swectly in
dulged in private, and many meeting be-
hind closed doors, in which JEFF Davis was
toasted and his statute crowned with the
wreaths Of victory, attests their cowaraice
and their maliguity. In the public doings
Of the Board which looked towards sus-
tanning the Government, they have borne
only TINT share that due regard for their
business standing and anticipated profits
demanded. A few dollars have been
w1ung out Of them; but they were given
with malcdiction that destroyed the value
Of the gift. Fortunately they are but few
q bakers dozen or less; but they have
made up in persistency and venom all they
lacked in numbers. They have only been
endured because they have been discreet,
and because the right Of free speech with
in the limits which safety to the good
cause has fixed, is right that the Chicago
Board Of Trade will never impeach. We
shall be glad to see them make the expert
ment that their organ threatens. We
should be glad to see the commercial dis
loyalty Of the city gathered into one room,
that we might take heart when VIC counted
the meagre few and compared them with
the body that they left. Let them go
ahead and purge the Board Of every dis
loyal man; and they will have the thanks
Of the public for what they have done.
, 1863-01-05

- -NANAAA AkAAA9 ~SA4&SRo4ANAI VI lAE lA01SHA
Qnd.) Courier, writing Dec, Goth, gives the
following item As an evidence Of Gen, sher-
mans appreciation of Tennessee Democracy:
:. Yesterday some sixteen teams went beyond
TIE lines. They had not got more than three
i1es before the guerillas pounced upon them,
enhd after capturing the teamsters and mules,
and leaving behind the wagons, were of again.
4 good Democratic Quartermaster from Ohio,
one of the true Vallandigham sort, found one
OF the same sort, who lives few miles from
the city. They were charmed with each other,
Their politics agreed cxaetly. After conyers-
ing together for some time the Ohio Demo
crat wanted his new acquaintance to walk up
to Sherman's headquarters and give history
Of the capture Of the mules and teamsters.
The two had a long talk with the General,
who heard their story patiently, and then In.
timated very plainly to the Tennessee Demo
erat that "he ought to have given Informs
ton Of the approach Of the guerillas, who are
doubtless al good Tennessee Democrats, and
as he had failed to do this, the party that was
to go out to obtain reprisals should take all
the mules upon his farm first" The party
went out yesterday accordingly, and brought
in mules and horses more Than enough to
make good the loss. Tennessee Democracy is
evidently at discount with Gen. Sherman.
, 1863-01-05

LORD ERNEST VASE TEMPEST young
nobleman, (thc youngest son Of the Marchion-
ess Of Londonderry, Whose scapegrace freaks
. few years ago, has returned to this country
from America. His lordship has come across
IN sstltng Tessel, which has arrived in the
Downs. Lord Ernest has been serving In the
Federal army under the name of Capt Stew
art; and ruInor has it that he left, or was
cashiered, IN consequence Of q quarrel with
superior officer, whose :" bunkun" ho resent
ed By administering sound thrashing,-E,
g'ish pdper, 49, =
, 1863-01-05

sronded 10. We know that tho needs Of
the commission have never been more
pressing than now. They are tue only
sure and safe agency Of sending relief to
tie hospitals, and arc always promptly on
the battle field, after an engagement, with
every appliance for comfort and cure. 1t
is their earnest desire to be prepared for
the heavy conflicts now impending, and
which cannot long be averted- If they
cannot now fill the requisitions made on
them, what must be their inability when q
battle Of great magnitude shall multiply
the wounds and sufferings, and conse-
quently, the needs Of our brave men, u
hundred fold.
Give then freely, promptly, and largely,
&c who from Sunday to Sunday worship
the Father in your OWL way, in temples
dedicated to him-and so shall re obtain
the blessing Of Him whose golden rule
for cur conduct is, "Do unto sthers as
&c would they should do unto your
, 1863-01-05
TO the Public School until they ate at least si1

~ tne uotie 6S4oui uutA' 1Aty aIe a. 1taaL 6l1
ssa.s Tint xe reeosnise ii tue zn.ro,
Itachtr' journal which should he In the hands
Of eyeEy educator in The State; and that We ear:
Re;clted, That the thanka Of ills Association are.
hereby tenaesed to the mangcrs of the Chicago.
Kenosha and Rocktosd, Chicago and Northwestern,
Loga1sport, Peoria and Burlington. Great Western,
and Chicago and Milwaukee railroads, for their
ltbe9aIity IN reducing the fare on thereeveralroads
to the members Of the Association. l.:
Rtf0}rtd, That VIC feel that vote Of thanks will
poorly express our feelings for the open.hearted
Of Rockford. Their welcome has boon 10 cordial
that we have ceased to regard them a. strangers;
and should we ever be placed In circumstances
similar to theirs, will Try and emulate their cx
ample, that deeds Of kindness may be multiplied
In the world.
The Association then adjourned.
In the evening, according to invitation, the
meml ers Of the Association and Others among
tue invited, participated in grand sociable, ut
the Seminary. The occasion passed off In fine
style, and was q fitting finale to the sessions
Of the AsEocation.
, 1863-01-05
BETWEEN Four AND FIVE THOUSAND M

bET"EES FOUR AND FIVE THOUSAND De-
sERTERs ERsCApTURED.-AN New York letter says:
While tic regiments in part composing the
Banks expedition were cnca,nped in the neigh
bark, several thousand Of the troops deserted
and wandered through the streets disguised
as laborers, stagc-driyers and bar.tendcrs. In
order to capture these runawuys, a detach-
ment Of the 10Th Massachusetts regiment was
to arrest the skcdaddlcrs. The efforts Of this
gl,ard have been crowned with success, and
up to the present time some 1000 or 5000
men have been arrested.
Some Of these dcserters have been brought
to the Park barracks, where they are now
confined in an iron cage which has been n,ade
for their special accommodation, and through
tho bars Of which they can be seen "cleyinr
the bitter cud Of discomfort" They will be
IN few days, whence theywill be sent to join
their various regiments.
, 1863-01-05

TEE PRINCE OF WALEs.-Thc Prince of
Wales htsn't Jet sown his wild oats, he was
in Paris one night recently, on his way to
Lille to meet his sweetheart, and ssput up''at
the Hotel Mirabeau, refusing, SO It is wh1s-
as he was travelling iaeog,:ito. With one Of
his suite, gay boy like himself, hc went in
the evening to one Of the danciu. gardens
lMabil!c). had jolly little supper at the
Mafson Doree with 4 couple Of Duchesscs
they met there. and didn't 60 home until ever
all. Shocking, positively shocking, in the
destined husband Of the loyeliest maiden in
Denmark.
, 1863-01-05

TIE ;IRos-CIAps.-Order have been re-
ceiycd ut Jersey City from Washington to
push forward with oil possible dispatch the
work on the Ericsson battery Weehawken,
that she may be ready for sea at an early kay.
Large gangs Of men are at work on tho vessel
day and night, in order to have her completed
at the earliest possible moment. Tie other
iron~clad vessels building there arc also being
constructed as rapidly as possible. The Ca
manche, intended for the Pacific coast, will be
finished in about four weeks.
, 1863-01-05

= B- Louis Napoleon, rema1ks the Newbury.
yort Hauld, Il, filed with unfriendliness to
the United States, which took him in when
he was stranger, clothed him when he wca
naked, aud fed him when he Vas seady,
worthless Wanderer..
, 1863-01-05

The pursuit after staff officers, not on
stafs, to crafty the troublesome curiosity Of
the Senate, would lead, if persisted in, to
Europe, in the case Of one captain, who Is
probably spending in the cafe Of the Pro-
vincial Brothers, the money he was supposed
to be earning monthly on the Rappahannoek
has led to law office in Cincinnati, and
discovered another captain, in full prnctice at
the bar Of that city, and in the full practice Of
drawing his pay every thirty days! It would
be o mild punishment Of this warrior to
change his name BY act Of Congress, and
have him known hereafter at the bar and In
the army Us Sally Brass.
, 1863-01-05

~ A London letter says IL. D. Russe,,
the Times first correspondent in this countrv'
is publicly defending tho Northern a1my
against the charges of stupidity, fnhumanity,
de-, brought against it by one Col. McMurdo.
Mr.. Russell also goes so far as to defend Gen.
McDowell's conduct at the battle Of Bull
RUE.
, 1863-01-05

I|HE OLDEST SEWING MA
Il CHINE n THE wORL4.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1863-10-27

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The sun. [volume] (New York [N.Y.]) 1833-1916, 1863-10-27


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WANTED.

ITESTlON--OSIf FOR nc LADIES
learned to opetste on VIII sirt wilson. eeviny
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The sun. [volume] (New York [N.Y.]) 1833-1916, 1863-10-27

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The sun. [volume] (New York [N.Y.]) 1833-1916, 1863-10-27

ENEI CHNNtt--tOk SALE, 1liG
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The sun. [volume] (New York [N.Y.]) 1833-1916, 1863-10-27

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