New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-07-25

tai $500 900; President Nathan Powell; Cashier.
ton, New.York; capital el2oOOO; President d. &.
Thomas; Cashier. Isaac j. Gray. The Union National
Bank Of Frenchtown. New Jersey; capital. $4,000
Phoenix National Bank OF Rhode Island capital
$4,000; President. w Is. Spencer Cashier, Henry ID.
Brown. The National City Bank Of New York; CAPT
BENJAMIN Cartwright. The Waterbury National Bank
Of Vermont; capital so00oo; President. Lander
Hutchinsi Cashier. j. X. Fullerton. The National
Unadilla Bank Of New York; capital $50 900; Presi-
dent A. b. Watson; Cashier. CLARK S. Hayes. The
Jersey Shore National Bank Of Pcnusyivanis; capital
s01 rs; President, john a Gamble; Cashier j. J.
capital, elO0O00 President, Henry +. Eames CASHIER.
Edwin G. Allen. The Citizens National
Bank Of Jsfcrsonvills Indiana; President,
The National Bank of the State of New York; Capital.
go 900 ooO President Reuben withers Cashier George
w. Duer The National Fulton County Bank OF Clio.
yersville \. y: Capital $50 600; President. Henry
Churchill; Cashier, John McLaren. First National
Bank OF Fairfield, Iowa. Capital. $4,000; President,
Waikiki SI Naon .I Bank h' of Miasatown Y Capital
sl75,00O: President. VIM. NJ. Graham; Cashier
Charles II. Horton. The Thompson National Bank OF
Crosby; Cashier, WIN. N. Osgood. The Jewott City
National Bank of Connecticut Capital s6oooo Presi
dent. {. c. johnson; Cashier, j. 5; Grant INC FIRST
National Bank Of Council Bluffs, Iowa; Capital, $50
900; President A. l.. Dening; Cashier. NJ. ii !. Dem.
ing: The National Bank OF New;England At East =,
Haddam Conn. Capital. $4,000: President, YIN. H..
Goodspeed; Cashier Thos. Gross, jr.
BREvETED.
The Secretary Of War has breveted the fol
lowing named officers of the Pay Department for faith
full and meritoiious services during the war. viz;
To be Colon,ls-RegulaIs Lieut. Col Hiram Leonard,
Deputy Paynaster eneral Lieut. Col n. w. Brown.
Deputy. PayMas'er General.
TO be Lisatenort Colones-Rogulars: Majors Cary III.
Fry. T. +. Hunt. Samuel Woods. Daniel Mcclure.
Thomas NJ. W inston Robert A. Kinze, q. l.. FcDgcr,
i nayii Ia A ID III. e.. Charles
L. Larned 4. Wright. j. A. Whital. j. l.. NJ. Potter
To be L,u,eaant Coionels aud Additional Pdyngser'-
IL. A. Hutchins. D. L. Eaton. VIM. A. Bueker w; r.
Could A. d. Robinson j. w. Nichols, = NJ Reynolds,
Dwight Bannister Frank n; Fitting, f. Judd. A: V.
Elliott, T. Is. Warner, II. b. Reese. Russell Gerrett j.
II. Kinzie WIN. NJ. Wiley. Thos. Is. Oakley, NJ. T..
Webb Nicholas yedder. ~ G. Sawyer. Roht 7. Odge.
LAWYER Wm IL Jameson p G. ?; f. 'q9n Wo
hail L. G. Usher T. H. Allison 7. u: stanton: jas.
! sheridan. VIM. .Tillman; II. = Walcoti, Y; G.
anna, A. W. Hendricks, Thos j. Wilson. William
miih
INTERESTING TO ARMY OFFICERS.
The following opinion is promulgated
SECOND CONTROLLERS OFFICE, June %, 1863
SIR: The question has been presented whether or not
the three months pay proper granted by the fourth
section OF the act of March D. 1865 xii stat is 70
officers Oh discharge at tie close Of the Is subject
TO the Internal Revenue tax OF per cent, TO be de-
Quoted by the proper discussing officer.
On careful examination Of the law am satisfied
that II must be so deducted.
The l23d section of the act Of June 30 ls6i XIII
Stat. 2e5, enacts tina, there shall be levied col
cced and paid on all salaries 81 officers payments
for srriets In the civil military, naval or other employ
ment or service Of the United states, when
exceeding the rate Of six hundred dollars per annun
duty of five per centum on the excess above the said
| six hundred dollars"
II is clear that this extra pay I. given for military
vice or is given for nothing caprlc!ous and IRA
tono donation OF the pubic money 10 my number OF
individuals cannot be imputed 10 Congress. 1t was Tor
services calamity rendered by the officers ara crate
fully recognized by the country that this payment wa
authorized AID being for services the tax must be de-
dpcted.
IL is aid that il no deduction be made payment
the officers will be obliged return the extra pay Il
the hssessois part OF their income THIS u nis
I take
Thcre Is no legal obligation whatever on the part Of
tie officers return IT, Tie ll1ih section OF the ct
OF June i-Gi that estimating the annual IN
come Of any pcIso there sns DO deducted from such
! civil military naval other service Of the United
States and In returning their several incomes. the
officers by the tclms Of the law. would have an un
doubted night deduct their eIrn pay. which would
thus altogether escape taxiton unless tie five per cent
he retained BY the Iaymssiey:
You arc therefore respectfully requested 10 notify the
Peymasiors ha, In making payments Of the extra pay
allowed by tue ith section OF the Act OF March leb1
The Eve per cent tex imposed on payments Tor scfsi
ccs by the lgl section of the Act OF lns " AcO
must in all case, be deducted.
Al some dsc0rdance OF opinion and practice exist,
this subject would gcst that notice 81 this de
csiOn be given soon your convenience VIII permit
10 which ii viii apply may be properly adjusted. Very
respectfully your obedieni servant
j. VI. BRopnFAD Controller.
Gen. b. W. BURR, Paynastei bcacTal