davidaulloa/AmericanStories huggingface dataset:
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22


Important DeeisiOn-Farmers Income Tax.
The following decision of Commissioner
LEWIS in regard to the method of arriving at
the incomes of farmers for 1864, viii be
read with interest
SIR:-Your letter of March sth, in regard
to including in farmers returns of produce sold
in 1864, that portion of such produce which
was raised in 1868, and taxed as income for
that year, is received. tia
reply, that the Act Of June so, 1864, re-
quires the whole amount of produce sold with
in the year to be returned as income for the
year. The fact that any part of such pro-
duce was raised and taxed as income in any
previous year, does not exempt such produc
from taxation as income for the year when
sold. 1t is true that In cases similar to that
mentioned in your letter, where particular
product is considered, two income taxes will
be obtained from the same income.
But this is an apparent, rather than real
injustice. For, while certain products, lot
raised in 1864, are returned as income for
that year, other products which weTe raised
in that year will be omitted. And taking in
to account all the years in which income has
or will be taxed, by these two methods, the
amount of produce sold in 1852, and which,
having been raised in previous years, was not
taxed, and the amount of produce raised in
the last year of tax and unsold, and therefore
not taxed, viii be greater than the amount of
produce subjected to two income taxes. Al
lowing the aggregate crop to be oman average
the same, year by year, it is evidently just
that the produce taxed each year should
equal in amount that of each other year. And
if, in 1864, only such products are taxed as
were raised and sold in that year, it is plain
that the tax for that year will be assessed up
on only part of q years produce, inasmuch
as the whole ofany crop is seldom sold with
in the year when raised, ~
Suppose, for example, the average income
of A, from the products of his farm, to be
81, 900 and that he uniformly sells certain
proportion of his crop. as one fourth or one
half the same year, and the remainder the
following year, Then if the rule requiring
him to make return of the entire crop raised
had continded in force, A would have sold
three-fourths of crop in 1862, which, hav-
ing been raised IN 1861, would escape taxa
ton. But inasmuch as the yearly product is
the same, the income tax of A is uniform, and
no Injustice appears against either the tax
payer or the Revenue. sssefa saa
And If the present rule, requiring the pro-
duce soldto be returned as income, had pre-
vailed from the first, although A would have
paid tax on three -fourths of the crop Of 1861
yet as like proportion of the last crop viii
escape taxation, it appears again that neither
the taxpayer nor the Revenue is defrauded.
Yet it is plain that under either rule, as in
force for the whole time, or under the change
of one rule for the other, there viii be, and
would have been, cases of hardship, aris-
ing from the fact that farmers do not inform
ly sell or keep on hand fixed proportion of
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

AN exchange in speaking of the manner In
which the news of the fall of Richmond was
transmitted to the country says: When the
splendid victories of Trafalgar or of Water
loo went flying down the high roads from
London to all England's borders in the iau-
relied mail-coaches fly as they might, the
sun rose and set, and rose and set again, long
before the racing horses and the laundering
wheels had kindled their last volieys OF SYM
natbizing cheers which ran before and behind
their course. But on Monday morning one OF
General Grants telegraph operators, sitting in
a room at City Point, pressed little ivory
kev and on the instant all the cities Of the
North. and the villages and the towns from
the James to the Androscoggin, and from the
Atlantic to the Pacific seas, felt the electric
pulse. and before that days sun had left his
last rays on the shores of Oregon, nearly
twenty millions of people were unitedly re-
ioicing that such blow had been struck for
the honor and the honor and the unity of the
nation, and that we were by 80 much the
nearer to the end of this desolating war.
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

Gen. Lees Surrender---The Correspondence.
= The following is the correspondence be-
tween Generals GRANT and LEE, which re-
suited in the surrender of the latter, in the
order in which it took place:
-, CLIFTON HOUSE, Va, April I, 1855.
To Hon. EdVin N. Stanton, Secretary Of VAR
The following correspondence has taken place
between Gen. Lee and myself. There has been no
relaxation in the pursuit during it's tendency.
(signed) U. s. GRANT, Lieut.. Gen.
CLIFTON HOUSE, Va, April7.
To Gen. r. Z. Lee, Commanding G. s. A.:
GENERAL : The result of the last week must con-
vince you of the hopeessness of further resistance
On the part of the army Of Northern Virginia in
this struggle feel that t is so, and regard it "a
my duty to shift from myself the responsibility or
any furtpes effusion of blood, by asking of you
the SURF Il pder of that portion ofthe O. s. A. known
as the arr3py Of Northern Virginia.
FRY respectfully,
Your ob't servant,
n U. s. GRANT, Lieut.. Gen.,
Il Commanding the Armies of the U. s.
April It'll, 1895.
TO 1t. 81. U. S. Grant, Commanding Armies o.
the JxS
GEN II have received your note of this date
Though mo- entirely of the opinion you express
the bo as,e sness of further resistance on the par
of the Ann of Northern Virginia, 1 reciprocal
vopr des;, to avoid useless effusion Of blood, an
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

The PRESIDENT AT RICHMOND special
to the Chicago Tribune says that on Thurs
day the President, accompanied by Mrs. LIN
coin, Senators SUMNER and HARLAN, and 9TH
ers, visited the various objects OF interest in
the city, including the Libby prison, and were
everywhere received with the greatest en-
thusiasm. Nearly all the inhabitants of the
city were in the streets, white and black,
anxious to get sight of the President. The
enthusiastic greeting of the whites was al
most as extnavagant as the blacks. The lat
ter appeared 70 be overwhelmed with JOY,
and gave vent to their feelings in the most
'extravagant manner, even hailing him as the
second Messiah. Some kneeled in the streets
and thanked God that Massa Lincoln had
been sent to deliver them and their children
from worse than Egyptian bondage.
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

eouIu Iv4l, --4----.--- -.-se however, wen
eraI, that I am equally anxious for peace with
yourself and the whole North entertain the same
feeling. The terms upon which peace can be had
are well understood by the south laying down their
arms they will hasten that most desirable event,
save thousands of human lives and millions of dol
lars worth of property not yet destroyed. Sincere
Iy hoping that all our difficulties may be settled
without the loss Of another life, subscribe myself
Very respectfully sc.
U. 8. GRANT, Lit. Gen.
ARRIL 9, 1865.
TO It. Gen. Grant, Commanding q. s. A.:
GENERAL I'll received your note of this morning
on the picket line, whittier had come to meet you
and asoeE tain de nitely what terms we're embraced
In your proposition of yesterday with reference to
the surrender Of this army. now request an in
terview, in accordance with the CT IT contained in
your letter o. yesterday Ter that purpose.
very respectfully your Ob't servant,
s 1855 r. E. ZEE, General.
~ APRIL sFH, 1865.
To Gen. r. E.Lee, Coulmandlgg Confederate States
Armies:
Your note of this date is but this moment, 1850
A. NJ, received, in consequence of my having
passed from the Richmond & Lynchburg road to
the Farmville & Lynehburg road. am at this
writing about four miles west of walters Church
and will push forward to the front for the purpose
of meeting you. Notice sent to me on this road
where you wish the interview to take place will
meet me. Very respectfully, -
st Ha Your ob't servant. sa
+ .-. q. 8. GRANT, 1t. Gen.
APPoMATTox CHURCH, April 9, 1866.
Gen. r. E. Lee, Commanding G. S. A.:
In accordance with the substance OF my letter
II fK.o
surrender of the army Of Northern Virginia on
the following terms, 60 Wit: eA 60
Rolls of all the officers and to be made in
duplicate one copy to be given to an officer de-
signated by me, the other TO be retained by such
officer as you may designate, the officers to give
their individual paroles not to take up arms
against the government OF the United States, I'M
til properly exchanged, and each company or reg
mental commander sign Ike parole for the men
of their commands the arms, artillery and pub
tic property to be parked and stacked and turned
over to the officers appointed by me to receive
them. This viii not embrace the side arms of the
officers, nor their private horses or baggage.
This done, each officer and man viii be allowed to
return to their homes, not TO be disturbed by the
U. s. authorities SO long as they observe their
parole and the laws in force where they may be
siding. ~ r
& Very respectfully, rse
as U. S. GRANT, Lit. Gen.
HEADQUARTERS ARMY OF NORTHERN yIReIsIA,l
April 9, 1865
1T. Gen. o. S. Grant, Commanding o. s.. A:
GES.-I have received your letter OF this date,
containing the terms Of surrender Of the Army of
Northern Virginia as proposed by you As they
are substantially the same those expressed in
your letter of the sth inst, they are accepted 1
will proceed to designate the proper officers to
ry the stipulations into effect.
Very respectfully,
Your obd't serYst,
4. Z. LEE, Gen.
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

THE MAN SrEALER.-It is stated that Ar
GuELLEs, the slave dealer who was seized by
Secretary SEWARD and delivered 70 the Cuban
authorities, has been sentenced to nineteen
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

MADISON, April ~, 1000.
To the Honorable the Legislature:
Four years ago, on the day fixed for adj
journment, the sad news Of the fall of Fort Sum-
ter was transmitted to the Legislature.
To-day, thank God, and next to Him the brave
officers and soldiers of our Army and Navy, I am
permitted to tran smit to you the official intelli-
gence, just received, of the surrender OF Gen. Lee
and his army-the last prop of the rebellion.
Let us rejoice and thank the Ruler Of the Union
for Victory, and the prospects of an honorable
Peace. JAMES 4. LEWIS
The official dispatches, giving account of
LEES surrender, and the correspondence
between him and Genera lRANr, were
read by the clerk and received most enthusi-
asticalIy. On their conclusion, on motion of
Senator WEscoTr the Senate gave three
cheers for Gen. GRANT and the glorious army
under his command.
Senator w. III. CHANDLER then, at III a. M,
in pursuance Of the joint resolution, declared
the Senate adjourned sine die.
In the Assembly Mr.. HADLEY, of Milwaukee
introduced resolutions expressing the thanks
of the assembly to Hon. w. w. FIELD, the
speaker, for the courteous, able, prompt and
impartial manner in which he had discharged
the onerous duties of his position, and tender
ing the thanks of the House to JOHN s. DEAN,
Chief Clerk, and his assistants, for the faith
full and efficient discharge of their duties
These were unanimously adopted. A similar
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

Therefore in the case mentioned in your
letter, the produce returned in 1868, at a
valuation of 81, $50, and sold in 1864 or 50.
600 must also be returned as income for 1864
at $4,000, Very respectfully,
(Signed) JOSEPH J. LEWIS, Commissioner.
GEO. d. COPELAND, ESQ.,,
Assessor 10th Dist, Ind, Goshen, Ind
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22
President pro tenn. W. Il. CHANDLER then
made the following appropriate remarks;

sESAroRs--It only remains for me to return you
thanks for the expression of regard and sstlsiac
ton which YOU have been pleased to tender me
for the manner in which have presided oFsI YOU
del,berations have neither voice nor 9lsposl:
ton to-day to allude to our legislation wnicn ma
locked towards maintaining high ana nonoraDle
No alton for our young and growing state anon 3
the galaxy of states which have united IN snsi. ei
srts 70 maintain the natio nal integrity, ana pre-
serve orr national government tnat mas aleauy
hem dome by our honorable President IN man
mar which could not equal.
AsreEards the legislation which we have consum-
mated looking directly to the interest OF the people
~ the state which we represent, that must ABIDE
the test of time, and the practical application OF
the measures in real life. When We have finally
adiourned this day, and the places that now are
fiIfed by us. know no more perhaps, our work
.amsins the monument of our wisdom and good
Indictment, or the evidence of our failure to meet
and nToperly provide for the exgencies which cal
led for our action. But whether this test shall
determine that our acts have been judicious or
otherwise. we may congratulate ourselves that our
motives aud purposes have been right, and that II
we erred, it has been our judgments and not our
hearts that we're IN error,
Again thanking you for the many marks of re-
gard and the uniform courtesy have received at
your hands, / bid you most cordial farewell.
Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-04-22

and after june 30, 1864, A viii have paid for
1868 an income tax on one entire crop-that
raised in 1852. In 1868 his income tax was
also on the entire crop of the year. In 1854
he will also pay tax on the amount of an en-
tire crop, one fourth of which viii have been
raised in 1864, and the remainder in 1865, but
sold in 1854. The income tax for 1865 will
also be assessed upon the value ofone entire
crop; so that In no year will he be taxed for
an amount greater than the income OF the
year. Yet it will be true that three-fourths
of the crop raised in 1868 will have paid two
income taxes.
And this second tax is due from the fact
that either like proportion of the crop sold
in 1862 escaped taxation because raised in
1861, or the same proportion of the crop of
the last year of tax will escape, because IN.
sold, according as we consider the former rule
or the latter to have prevailed drring the
-. L. rrsrIl
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
N. England Screw Steamship Co,
sEMI.wEEKLY LINE.

~ The splendid and fast 8tssmships
Chess peake, Capt. w. v. snsRwooD,
GENHand frascssla, Capt. H.6nsswoop'
q will until further notice run ~ foi.
Lesye Browns Wharf, Portland, every wsdnss.
day and Saturday ct O'Clock p. n, and Pier
North River. New York,svsry "Wednesday Hnd oater'
fSsS. vessels are lifted up with One secommoda-
lions for psssenger. making thi: tne most speeoy,
Passage, In state Room, $500. Cabin passage,
$500 Meals extra.
Goods forwarded BY this line 10 and nom Montreal,
Quebec, Bangor. Bath, Augusta, Eastport and 81.
John. -| III ID.
Steamer a. early ~ r. n. on the day that they
leave Portland. .i..lf
Ror Freight or Pssssgs apply TO
EMERYA FOX, browns Wharf, Portland.
II. d. CROMWELL COME 30 West Street, New
York.
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
MARRIED.

In this city, Nov. L. by Rev. J. ~ Palmer, Mr. Joseph
Crave. and Mis- Amanda C. Taylor, both of II.
In this city, Nov. Is by Rev. renney, Mr. Ebrdse Goc
al. AMI Miss Lizsie ysIn-y, 18th VI ID. oil. =. .
In mi, city Nov y by Rev. C. W. More, Mr. william u
Written 20 Kennsbunk port, anil Mis- Emily j. Priam OF
Ia S.co Nov ~, by Rev. John Stevens, Mr. u W. Dyei
AMI Mis- Abbe Merrill, both % =
In s.co Nov. % by Rev. J. T. q. Nichol MI Benjamin
n Patrilge AMI Mis- Electra H. Mliken both ~ BuNton
InChariestowu, Mass, Nov. Is by ReyG W. GaniDer Mr
Geo W. Brown q Boston, anil sarah, daughter u y l. pe
nett % Lyman.
In KenDebunk, by Rev. Worth, Mr. James A. Fairfield
and Niss Lizzie NJ. Clark. a..
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
Perry.s Moth and rrocklo lotion

rr Cho~ms o. MoshpAarh (Also oAiird uverspoC. and
Lensi<o q rrvcks, csn very snncyns psxaiAry
laiies q nght compsxsn DC the di~orea 300 she~
plainly ths hos Il Monde than a @aneos eas rey
pAiy mar The b>suty q esher and any psepsrsioa A
yin ectuaiy r-sve thn rsfAssf s1srsss tAs fsfs,s %
csisr Of hs stsa certainly adcsterAknm Dr. fsA
NJ, vhs hAs made disrasrs q ths skin Aspscv hs az
eovrr res~iy ts A>>s dsco,oratioos, which ~ eoe'
Wcopt, lnfAllihss anh hArHl>n. "
rrparsd eely ~ n Q. pKRRY p>vnasscxis, No ~ Bon
ses~ Nov fosk, ssA hr ~ ~ an drsckn psscs ~ P
ScskiA Can hR
PERRYs MOTH AND yRxcxLE LOTION.
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
A Madam Mirncle.

rr,n Oh and young, run rich and poo, noh "s"-'
and lo.iy conc. The Universal ycce 81 Pfa'se %
HALLS 'hosrAnih sIcIIIAN HAIR RENEwER
ID IL psrfct and mrsalou' snsls. ~, vu .,s,S ~ sns
M. al, rrs better dressing than any ia, az,
,s stsens tr.-A, dry and Why han INTO p.sa'ia
s Ir,ss-- Ihli above an the res -ss'rr 1n,1tS
ar .h,rh n rs,t1rv. GRAY HAZE 10 ris oha"isAi
COIOIl
PRESTO, CiiASoE!
,, .,i hair resumes its youthful hsauty
/, dos nos dye The hair, bat strikes al the rt AMI hiis
,ilh pe~ life snd colorins nssitrr
m .l ps take a looT disagrresbe trial, 10 proyge tn
truth q this matter rhe fra application vii do gcsi
80, iii .ee the NATURAL COLOR retaruing every day
spi BEfoRE YoU KNOW 1T,
N. ell gray dold APPEARANCE of the hair win be conc
giving Isce ~ llstrois, shining aud beautiful Locks
Ask &c Halls seian Hair Reurwu other article Is Al
all like Il On effect. You win hnd 10 #t.H
CHEAP 10 RUY, PLEASANT no TRY,
AMI SURE TO DO YOU GOOD.
There many imitaous d. you procure the gen
y. H.
fOr sale by all druggists. 6m3s
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
TO L AID L 3.
Ifyou require reliable remedy to restore YOU use
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a nevsr.faiinx remedy Tor the removal OF oo.truc-
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sent by mali pe.,paif, secure nom observation, on
rccslpt OF Ono Dollar. by DIR. j. BRYAN. Consulting
Physician, ..r"
O. Box, Sp7e. 4t2 broadway, New York.
Agents, New York. y1
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24

At Court OF Probate held at North Berwick, within
and for the County OF York, on the first Tuesday In
November, In the year OF our Lord eighteen hun
bred and sixty-dvc by the Hon. 4 4. bourne,
Judge Of said Court
IN the petition OF Woodbury. @. Gooch, Guardian
" OF Francis a. Mitchell. minor and child Of Dan.
lei Mitchell, late OF kennebunkport, In said coun.
ty, deceased, representing that Francis ii. Mitchell
Is the owner of third part In common OF certain
real estate situated in Biddeford. adjoining land
OF James r. Clark, and more nllly described In said
petition and that II would be for the benefit or said
minor that the should be sod and the proceeds
put out and secured to him interest and that an
advantageous offer for said one-third part OF three
hundred and sixty-sx dollars and sixty.six cents.
has been made by said Clark which 1t s for the In.
tsrest OF said ward to accept and praying Tor license
to sell and convey the same To said Clark
Ordered, That the petitioner give notice thorof to
all persons interested 10 said estate, by causing
copy OF this order to be published three weeks sue
cessively IN tie Unisn r Journai, printed In Bddo'
ford in said county, that they may appear ut Pro-
bate Court to lie held at kennebunk In said county,
on the hrst Tuesday Ia December nsxt at ten OF the
clock in the forenoon aud shew cause. if any they
have. why tile prayer Of said petition should not be
Attest George II. Knowlton, Register.
Attest, George II. Knowltou. Register.
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
Tho Great English Remedy.
SIR JAMES CLARkE's
rRI.EnR ATED FEMALE PILLS

Prepared from prescription of Sir J. Clarke, d.,
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Th,s we'll known medicine Is M imposition, hut .
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structons nom any cause whatever and although
a powerful remedy, 10 contains nothing haruai 70
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Ts Married Ladies
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Full directions In the pamphlet around each pack
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For full particulars get pamphlet, hee' OF the
agent
". b. 81 and 6 postage stsmps enclosed TO any
authorized agent, will insure bottle containing
over 90 pills. by return mail. Sold by all prusgists
JOB MOSES, q cor,isndt st., New York,
yis sole United States Agent.
The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24
IMPORTANT TO FEMALES.
DIR. CHEESE MANS PILLS

The combination OF ingredients In these Pills Is
tbs result &C Q long and extensive practice. They
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Ds CHEESEMAN'S PtLLs was the commencement OF
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Proprietor. sold by druggists generally.
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n. II. Hay a Co. Portlsndi A. Sawyer, Bidde
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The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1865-11-24

Al Court OF Probate held at North Berwick, within
and Tor the county OF York, on the first Tuesday In
November, IN tho year OF our Lord eighteen hun
dred aud sixty-fys, by the Hon. h. L. Bourne,
Judge OF said COurti
MARTHA MASON. widow Of Nicholas Mason, late
MI OF buxton In said county. deceased, having pre-
sented her petition for her dover In SAID estate TO be
assigned and set out 10 her. and that Commissioners
may he appointed for that purpose pursuant TO law
Also her petition for An allowance out or the per
sonal estateo said deceased.
Ordered That the said petitioner give notice TO all
persons interesteby causing copy OF this order 10
be published three weeks successfully In the Unien
a Joarrai printed ut Blddeford In said county, that
they may appear ut Q Probate Court To DO holden
at KernebunE In said County, on the hrst Tuesday oil
December next at ten Of the clock In the forenoon
and shew cause. " any they have, why tho came
81 ould net be allowed.
, Attest, George II. Knowlton, Register.
A true copy.