davidaulloa/AmericanStories huggingface dataset:
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
The Agricultural Tax.

Kueh doubt exists with both assessors and payers
upon the proper construction Of the to "Leyy AID
ditlonal Taxes" passed by the late Congress. $50
many attendant difficulties" apparent to Mr. Thomr
son Allan, the Commissioner of Taxes in reference TO
the agricultural tar thai in his late instructions to as
SCISSORS he deemed it best settle it preeent
by the Department. but 10 refer it to Congress at its
meeting in May" The wording of the act admits Of
contradictory constructions the stumbling block being
what period which year. the several provisions Of
the act apply to. To come to clearer understanding
upon the subject the first point to settle IL when th
year, whether 1868 or 1884, begins.
Tue beginnir of calendar year on the LIST Jan
Is a mere conventional arrangement That many in
eonvenieuces attend this arrangement is universally
recognized and i. would perhaps be altered but that
Il would cause more confusion than to violate it at will
In times past almost every day of the year has BY some
nation or o.her, been Fixed as the commencement Of
the year. Even now the Turks and Arabs not to speak
of other Eastern Nations do reckon the year from
the lss January. Nor do mora civilized nation,
especially ourselves recognizes any proprety in adhsr
ing in our every day transactions to the lst JAM Il
vas originally Hesthen institution, because Janus,
for whom Numa nsmsd that month, vas bifacsd an
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04

looked bef md behind In New York. house rent is
from Oct &c Oh, and with other transactions a1d
settlements, varying With climate and the custom Of
bu.ints' The LIST July, when thu farmer has usually
disposed Of his surplus produce, and commenced to
gather his growing crop ard make bis calculations for
preparing for the next Is the true New Year Day for
Lin. Toe Fiscal year of some OF our States begins
The lst 0c but that of the United States not ma
ny years ago fixed Tor the lst Of July and in that our
Confederate Government has wisely followed thom.
On the sOsh June closes the Fscal year of 1858 or
1884, 1858 however It may be called aud to that
year belong all the taxes or tithes the payment OF
which falls due within that year. 1t Is scarey possible
to doubt that Congress- of this purposey fixed
the lat june 10 its late act for the payment Of the
additional" axes. By that time the thes of the last
crop will be pretty generally in the hands OF the Gov
ernment but hardly before. Il would clearly be the
greatest injustice to make farmers, in addition to pays
ing the taxes imposed during the Fiscal year 1864
1862 it may be called also pay before that year
expires 10 currency noH all the taxes for the ensuing
year, and wait on the chances of crops tithes and
values most OF which were not planted at the time Of
the passage Of the act, yet with the privilege
Of having the value Of their tthes not deducted"
the act provides bat refunded each several 1.-THE
GENES in The act must clearly mean, then, that it is
an additional" specific, retrospective tax OF per
cent. on all property employed ~ agriculture, from
which "shal be deducted the value Of the tax in kind
derived therefrom as assessed under the law imposing
it, and delivered to the Government
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
ASSESSMENT OF BANK SHARES.
CrFIoE OF COMMISSIONER OF TAIEs,
Richmond. April ID, 1854.

Richmond, April %, 1854. !
To the Editor Of the Wig:
Referring To some editorial remarks in your paper Of
this morning in reference to the Confederate Tax Bill
of 1854 beg leayS in accordance with Jour desire
therein expressed state my authority for saying, in
the instructions OF LIST of March, that bank shares &c.
shall be assessed upon the basis OF their market value
on the II h day OF February 1854. Section of the
act declares shat tho property laid for the
1854 shall be assessed the day OF passage Of the
act" &c. The day of the passage of the act is The II
Febuay 1884, therefore, BY the express terms Of the
Law, the assessment mus. be made that day-that
is as it wedd have bee made on that day bad it been
practicable &C uay 10 have done To shares
as on that day they bs assessed upon the owner,
or person liable to the tax owning controlling them
on that day. and at the market value Of the in the
neghboIhoo where assessed in such currency was
in general use there, &C. at the time Of assessment
That time have shown, declared by the law to be
18th day Of February, 1884.
Be pleased to publish this, and also mmuaoaton
sent you few days since In to the inquiries of
"A Farmer" in reference to the fye-fold penalty for
nOn.delivery of taxes in kind.
Very respectfully,
Your obedent servant,
THOMPSON ALLAN,
Commissioner of Taxes
[Tde reply to "a Farmer" has been, already pub.
lished.-Bd Wig
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04

try aid no. want him to DO Ons expectations were not
unlouaded We see It stated, as IL on su'hory' ''s'
the Secretary Of the Treasury counts among his re
sources $l75 600 900 Of Treasury notes or
vbch he considers himself author zed TO issue-:he
..a ann bei,e calculated as twothirds Of tie smouat
o ote received into the Treasury in payment for four
nsr can't. bonds The words of the law, under which
he claim, this power are as follOws;
Sec : That after the frs. day Of April next ell au-
thOri heretofore given the Secretary of the Treas
urv TO issue Treasury notes tha be, and hereby,
voked provided the Secretary of the Treasury may,
after that time, issue Treasury NOES in such form
be may prescribe payable tEo years alter the rati
6caton Of treaty OF peace With the United States said
new issue 10 be receivable in payment OF all public
dues except export and import dulles, and to be Issued
in exchange for old notes. the rate Of two dollars Of
the new for three dollars Of the old issue, whether SAID
old notes be surroodered for exchange oy tue holders
thereof or be received into The Treasury under the
provisions of this ac'.
Il will be seen from the above that in the first place,
al authority to issue new rotes is annule except such
notes as may be put out in place OF the old ones re-
naming in circulation after the funding in the four per
cents for tax paying purposes For Ii would be clearly
absurd to provide for the absorption Of three hundred
uliOns BY taxation and then permit the Secretary Of
the Treasury to reissue $500 900 Of the amount so
bsorbed That 1t was the intent of the law to get rid
permanently Of the whole amo1nt taken uoby taxation
made clear BY the wording of the Law, which says
distinctly that the new notes to be issued Gin
change fr old notes." This limitation ID peremptory.
The law then goes on to cay that the new notes may
be issued at the rate OF two for three "Whether said old
notes hat Is to say the notes taken in s=ehangs for
new nolee be surrendered for exchange by the hodsis
thereof or be received into the Treasury under the pro-
visions of this ac Hence the notes paid for four
per cent bonds are received into the Treasury under
the provisions of the act, Mr.. Memminger not only
claims right to base new Issue upon them, although
this not in any exchange as contemplated
by the Law, but actually infer from seemingly
authorized statement in journal OF this city intends
70 make use Of these words pretext for putting out
$l75 900 900 more OF new Treasury notes. Thus are
the intentions of Congress to be defeated and the hopes
of the country to be disappointed. Instead of a
currency of $500 900 0O0 which the country very
well bear, we are to have currency of rearly $780,
900, 900, which everybody knows the country cannot
bear. We are to have continuance of high prices,
worthless money, everish speculation, just because the
Congressional plsn not Mr.. MemmiDgers plan; and
because the child must have the moon TO play with,
even if he have 10 upset the theory of gravtaon to
Al
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
pApERS ZOE rRE III.

We learn tAa. papers mailed 10 the army do not
,sah THAR destination because the postage 10 not ana
OannO. in many cases be paid in advance, Or on de-
Everv 70 arm, carriers BY the postmaster. To remedy
the difficulty in regard to the Whig We viii hereafter
prepay the postage at this eoe on papers ordered by
persons in the army, GedCctDg the amount ct postage
from the remittAnces sent
By an ARA cement with the Postmaster at Richmond
We viii mark each paper "paid,' which, BY passing
through the Office here, will be evidence to every other
ofHce that tie postage has been paid here.
Wien no post Office is given, but merely the COM
pAny, regiment, Sc, delay Of day in the Richmond
Pos. Office is unavoidable. Persons in the army order
ing the paper win therefore state the post ohee' ana
va viii change the direction when requested
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
LATER FROM EUROPE.

We have advices from Europe in our United States
files, to the ooh uls. The following is summary
of the ress:
TIE BRIfIsH PARLIANMT-A TEST vorE--rHs ADMINS
TRATIoN SUSTAINED.
Ia the House OF Commons, the 18th instant, Lord
Pamerson said that be could not produce the opinions
of the law officers Of the Grown with respect to the
seizure of the Tuscaloosa They were confidential i'd
vices for the Government and 1t would be objection
able to produce them.
Sir 81. s. Tracey moved that the statement OF the
French Procurer General at the trial Of Greco impica-
ting memt or Of the House and of her Nseetys Gov,
eminent Mr. ans6eld, in the plot to ssas mate the
Emeer of TIE French, deserved the serious consdera
tien Of the House. -
Lord Hamilton seconded the motion, md It was cup
70 ted by Mr.. DIsrssli Mr. Palkingon and other op.
position members
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
FINANCIAL AND COMMERCrAL
oYrIcr or RI. Who, April ., 1864.

0yTIcE OF TIE WHO, April q 1864.
The amount of Treasury notes funded in
various oitss aud towaa of the Confederaoy far a.
reported By telegraph, is about $4,000 600 Tho
amount funded in Richmond il about $50, 900, OOO.-
We we're unable to Ascertain the exact figures TO- day.
The indications are that rot $50 900 900 have
been funded in all the ates east Of the Miss ssippi
From the other side, we of course, lave no returns
Any disappointment in regard 10 the extent of the
funding IL relieved by the red,oon that the public
debt is diminished by the limitation of the funding
There will be less interest to DO paid semi-anI uay and
the unfunded debt being the Treasury notes not con-
vsr;ed into four per eents VIII be taxed third re-
lieying the Government OF the responsibility of redeem.
ing about $2OO,OOOOOO Of Treasury notes.
The closing quotation of gold in New York
the aOh ult. was 1854. The Herald (money artice)
of the 2sih ult. p n says:
Mr.. Rub Treasurer CISCO announces that commencing
with tomorrow he will issue gold certificates TO mer-
chants per cent below tbs IT cs of gold such price
TO be deternir cd and officially nrounced at the Sut-
Treasury each morning These ortdcalessre of course
10 be used in payment OF duties On this or nounce
ment the price OF gold fell from 1850 1859 to ls4t but
subsequently, rallied to l66, at whcn it closed. The
short sales Of golf within toe pls lew days In entici-
patton Of this coup dstd Of the Secretary have been
enormous and the scarcity has been such that @
per cent were ingiy paid to-day fer the use OF
geld for three days.
The Times money article) of the 29th, P.
H., says.
The price of gold to-day Is 1851 q cent, at which
tie Customs demand was supplied at the Treasury
Office whep the importers were not abe to do better
the street, Ia the forenoon the open market was for
Time under this rate that only about one-hird of
the Customs OF the day was se Led in IA Certificates
The price for bills London At the close Of tire Boston
steamer ms'l is l7s q CENT or frsi-ciass bankers.
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04

IRON NEW 0RLEANe.
The steamship Evening Star, from New Orleans, a :
rived at New York on the 2eth ult
The news Is meagre. Banks returned to take the
field early in the week.
"Governorn Michael Hahn called an election for dele.
gates to constitutional Convention TO take place
the 20 b.
"Gov." Hahn has resigned his connection with the
True Della 10 N R Fish,
The "Free ate" Executive Committee have adopted
the follow ng resolution:
- Resoued That the Free State party is uncomptoms-
ogly opposed to assuming any debts contracted by the
the purpose of carrying the against the United
States.
Guerllas were becoming bold in the vicinity of Ba.
ton Rouge and several skrmishes rad taken place be-
tween them and the 4th Wisconsin Infantry. cotton
buyer named Charles zsiger, with $40 900 In "green
backs, had been captured by guerlas.
Two gunboats a,cended Grand river to AROSE,
where heavy engagement was fought last year, and
Destroyed a rebel camp
FROM MKxIoo-IxpuLsIoH OF SANTA ANNA FROM THE
COUNTRY.
The special correspondent of the New York Tribune,
from Matamoras says the treason Of Vdaurh Is iul
confirmed and ever since the rebellion broke out he bss
o,ried large and lucrative trade with The rebels
Cortina, the new Governor of Tamaulipas, has sent
troops against him. while Doblado Is reported to have
marched against him from Sallo, in order to crush
him. Jusez his formally depased him, but has not yet
appointtd successor. An engagement between tie
forces OF Vdsurr and those OF the National Govern
ment looked for with great deal Of interest a. in
voving in s result the course of the National Govern
ment Mexico, and the further operations OF Juarez
From another part of Mexico great Mexican vic
Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-04
LATEST FROM THE UNITED STATES.

We are indebted to the courtesy Of the Exchang,
Bureau for United States papers to the slst ut from
which we make the following summary:
REBEL VICTORY IN TESsRssKE.
despatch from Cairo, the 25th says:
The enemy being reported in force near Union City
Tenn, yesterday morning Gen. Braymen, with force
of 1000 aud battery of artillery, proceeded by
railroad to within ak miles of Union City, when they
learned that COL Hawkins with 400 of the 7th Tennessee
Cavalry had surrendered at II A. NJ after repusing
the rebels who numbered about 600, three times
The men we're all armed and equipped, and had recently
been paid for over years service. The enemy burned
what was combustible about the Notifications, and
marched { # with their prisoners.
Gen. Bfayman proposes the abandonment of such
outposts as Hickman aud Union City, they of no
use 10 the Uaionist and of value at present to the
enemy as means of obtaining supplies.
IMPORTANT FROM ILLISoIs-REBrL RIoF-sxoEssIoxIsrs
ESrRkSoHED.
chicago despatch, of the SOth, says:
A special despatch to the Tribune, dated kaltoop,
Coles county Illinois, last night says that four hundred
men of the Fy-fourth Illinois Regiment leave Charles
ton tonight to attack the Reb who are said to be
three hundred strong, under the command of Sheriff
John g. 0'Hair at Gildays Mills, ten miles northeat
of Charleston. portion Of the Fiity-fourth Regiment
is at MattooD that place also being threatened by the
Two companies Of the Invalid Corps, en- route fer
Springfield have been stopped at Charleston for gar
riaon duty Pockets out all the roads. In the
fight of Monday four OF the Ffy-fourth and one Union
citizen were killed. and COL Mitchell and FIVE priva es
and two Union citizens we're wounded. Tso Rebels
were killed and several wounded.
Charleston is at the junction OF the Illinois Central
and Terre Hauts and Alton Railroads
The Nav York Fleming Post, of the s0th, contains
the following account Of the affair;
number of Secessonlsts came in town to attend
court with gups concealed in their wagons and armed
with pistols. Some soldiers In the Court house yard
were drawn into an say, and general fight occurred
TIE County Sheriff sprang from the Judges stand and
commenced firing pistol at Union men. Major York,
of the Ffty.fourth Illinois regiment was one Of the
FIRST victims.
The Union men, outnumbered at the Courthouse,
ran to the houses and stores for arms They fred
upon from the windows Ten or twelve were wounded.
Oslone MITCHELL of the Fy-fourth regiment, was bad
IL wounded Oliver Sales was killed; James Goodrich
VIM Hart T. O. Jtfseys, aud eeveral soldiers belong
Jog to the Flfty.fouth, were wounded severely The
Fifty fourth regiment arrived in the afternoon, and
formed on the square. Nslson Wells, the man who
The New York herald., 1864-04-07
SERIOUS FIRE IN BusToN.

Loss Three Hundred Thousand Dollars.
BosroS, April 8, 1854.
Shortly after twelve O'Clock last night fire broke out
in Freemasons' ball, which, together with the Winthrop
House, in the same block, vas totally destroyed.
Loss three hundred thousand dollars.
Only the walls Of Freemasons' Hail and the Winthrop
House remain standing this morning
All the guests OF the hotel escaped.
But very little property was saved.
Bosros, April $3.50 P. NJ
The burning Of Free Masons Hall involves an irrepara.
bio loss in the destruction OF archives portraits vaua
BILE relics and resalia belonging the Masonic order
Hardly anything was saved.
The insurance on the building was about ssl 900,
mostly In Boston Offices.
The loss Of Major slsble proprietor Of the Winthrop
House. furniture and fixtures. win reach $50 oOo for
which he insured s26 900, mostly in Springfield Bart.
ford and New York.
The total loss varously estimated at from sl75oos
TO $3.50 900.
Many guests Of the winthrop House lost all their pr
vate property.
The hre Is attributed to an incepdiary.
Freemasons Hall situated the corner OF Bowls.
ton and fremont streets.
The New York herald., 1864-04-07
Italian Oporas
LUCREZIA RnRlIA

II is not often that Lucrezia been produced in
more satisfactory manner than last night All the
leading artists MOI only in good voice. but they
seemed 10 throw their whole force into their seye.
raj roles. hedori always highly dramatic, ex.
celed herself aud called forth almost unlimited applause
Her fine dramatic powers wore perhaps more sue
cessfuly developed while her ddey 10 the work OF the
composer was unexceptionable She took liberties
other eminent artists often do, with the music This
Is peculiarly In Medor and Il is much to be ad.
mired, the more 70 because OF it's rarity. She not
only faithful 70 the author she does not disregard
written correctly rendered.
Mazzoen was positively superb az Gennaro. In the
second act he exhibited intensity OF PASSION add
ton TO his fine singing which called forth loud applause
The trio IN this act-ths gem VI the operawas exqui
sitely sung.
We have been accustomed 70 hear and admire Brisno
10 this role, and, though comparison between him and
Naszosn may be napt, we may draw contrast BETWEEN
nors di erano and erovs roco and divide favUrs
with each There are some who incline 10 the
more elegant and liquid strains OF tho form.
err others who prefer the more robust, firm and
positive style Of the latter. We do not quar-.
rel with the lily because DO not nnd It's delicate
form and perfume the luscious beauty and fragrance Of
the rose we do not reject tie aroma Of the violet be-
casss does not rival that Of the magnolia but, all
events, We may be satisfied with the fact that now
possess two Of the finest tenors have ever had in
this country, hardly excepting Mario
The other artists quito equal 10 their taek last
night Belini WIS exccon voice. aud sang the open.
Ing part OF hs role with considerable rower hle. Sui
ger veceyet much applause for her rendering OF the Brn
disi Tonight the Brooklyn peope viii have oppor-
ty of hearing Lucia. 10 morrow night Faust will be
repeated In New YORK. and Saturday lone will be given
FOR the benefit OF Sgnor Max5olen.
The New York herald., 1864-04-07

A FREE EMIGRATION PRoJEcr-By late
intelligence from Washington we learn
that a plan has been recommended to the
House special Committee on Emigration by
Mr.. Secretary Seward from which the most
beneficial results to the prosperity Of this coun-
try are likely to flow. 1t is to inaugurate
system of free emigration from the agricultural,
mining, manufacturing and other producing
communities Of Europe TO the United States,
the government to assume portion of the ex-
penses Of transportation, with the prospect of
future indemnifcation. The country wants
this influx Of hardy smigrants, not only to cul-
tivate our broad prairiss but to work In our
mines Of precious and the coarser metals now
fast developing themselves in the Great West,
and to keep the machinery Of our great manu-
featuring establishments 10 proper motion.
The mining operations to which We refer are
not those bogus concerns got up by stock
gamblers In Wall street to fleece the unwary,
but the real mines themselves, embedded in
mother earth and in the primitive quarts Of
our almost illimitable metal bearing regions.
We are in need Of q great addition to our
laboring population for che purposes specified;
and when the rebellion 10 over there will be
in the South, in the culture Of cotton, rice,
sugar, corn, hemp, tobacco, and other agricul-
tural products Of the soil, opportunities for the
employment Of at least two millions OF comps-
tent laborers; for probably one-half OF the
present slave population Of four millions will
clay down the shovel and the hoe" forever
before this war is ended, or, at any rate, will
find other fields Of employment The plan Of
Mr.. Secretary Seward should therefore, meet
the earnest consideration Of the special Com
mittee on Emigration. AT oil events the ex-
pertinent Is emincntly worth the trial. and will
not cost the government more than tha expense
The New York herald., 1864-04-07
Obituary.
MAS. CAROLINE KIRKLANp.

Mrs. Caroline Matilda Stansbury kirkland, wire OF Pro-
fcssor Kirkland, Of Hamilton College, died very suddenly
yesterday morning from stroke Of apopioxy. She was
present at the Fair Tuesday evening, In exc client
health and from bed yesterday mcrning apparently
~ well ~ usual About nine O'Clock the III
seized upon her, and she expired in a few
minutes, before an effort could be made TO her
Mrs X. well known in this city az n M st accom-.
psbed teacher, and also writer ot more than usual
brilsncy. Among her contributions 10 tho literature Of
the county may be mentioned "Pefsonal McnYirs on
George Washington" "1he School Girls Garland y
"firesiae Talk In Manners and Morals,p "HoIidays
Abroad, "wes,orn Clearngs, "fo rest lte and other
hehIs meritortous works
The New York herald., 1864-04-07

surxEn CouRr-- Part 1-Oyer and Terminor, Part
2-Nos 1sse, $50, i2l1 1856, 1927 1i4l, OIL, 1900,
1920, leo 13t1 1851 1897 1871 1873 s5l 14oI 1875,
ols, e ss2 1914 42l, 1852, i2ss, 124e 1874, 1897,
b2p, 1895, 6st, 1880.
CouRI or CoMmoE PbsAs~-Part Mos. 2bT 1866, all,
4se, 30e s0s 222 263, go, 100, 4ba 80, le4, 49, 10
Part 2Nos 19s, 10, ste, te, Tia AAA saT. AaS, -,
45l, l24. 90, ass, $40, AlA,