The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1866-01-04
BY LAST NIGHTS NAIL.
An Important Internal Revenue De-
eisiOn.
TsEAs. DEP'T, OFT1oz IsTEsstt RryrNUE. !
MaeLlnrt-n De- o. Isas


TaEas. DEP'T, oFTToz IsTEEs1L REvENuE,
Washington, Dec. =, 1885
sIR; The letters Of sdr. Bowers and Mr.
hughes 70 you, and BY you referred 10 me,
have been received. They transmit certain
receipts for coal delivered, and make ineui-
res respecting their lisbiliiy to stamp duty.
By the act Of June SO, 1854, as amended
BY the act Of March 3. 1866, stamp duty
Of two cents IS i'm posed upon each receipt
for the delivery Of property.
Ny. Hughes con lends that it is only the
receipts on the delivery Of property for
transportation that requiFes g stamp; but q
careful examination Of the Law will show
his error.
The phrase " for transportation" occurs
only IN the exception, and was designated
70 Limit the exemptions Of an express COM
pany's receipts to such a. ara given on the
delivery Of any properly for transportation
leaving the receipt Of such & company on
the delivery Of property for any other pur-
pose, subject % the same duty as 4 sim lar
one OF any other person or company.
Neither does the law draw AZ distinction
between the receipts for a small amount and
thEt for large amount Of property The
tact, the eiOre, that a load OF coal is worth
q more than eight dollars does not affect
the question.
A mere consigned memorandum &, direct
the carter where 10 deliver the Goa. would
not, Of course, be subject 10 stamp iuty.
am OF the opinion, however, that II any Of
the forms sent by the aboye-named gentle
men are signed by the party wig receives
the coal, or by any other person f'r him, or
II any mark, memorandum, OF cheek is made
toereon calculated and designed 10 opera c
as an acknowledgment Of the receipt Of the
coal, stamps should be affixed sid cancelled.
Very respectfully,
lSignedl D. c. WHITMAN,
Deputy Commissioner.
c. D. PESsEBAKEE, Kentuckr State Agent,
Washington, D. C..
NV YoRK, Jan. 2-Adv;c5s from Brazil
say commission Of gentlemen from the
Southern States appointed 10 proceed 70
Brazil AID examine into eligibility Tor set
tement by dissatisfied reOels, had returned
to Rio Janerio early in Decent er, from ex-
plOratiOns in the Southern Provinces Of that
Empire, and were fanguine regarding
the resources and capabilities Of the cOun-
try for settlement. There were some Diff
culties in the way, as the Brazilians are not
favOrsbly disposed toward the movemen [,
and ss there is a prospect Of the early abo-
htIon Of slavery throughout Brazil.
Dates 70 the 18th Of November from the
theatre Of war say that the ParagUaysn
army had retreated into the interior among
the mountains where access was difficult
snd their new position behind their de-
fences is said 10 be very strong. The allied
army followed the retreating forces and
were being pushed rward.
Letters from Charleston say: Regulations
for controlling free labor are nearly PEI
fected. A copy Of the contract required be-
tween the freedmen and employers in
South Carolina is publi,hed. The freed
l. l. 4
and tools entrusted TO their care and are re-
quired 10 give assurance Of good faith in the
performance Of their duties.
London papers say that an expedition is
being organized in Prussia for another ex-
ploration OF the Arctic Ocean, with the de-
sign of getting as near Is possible to the
North Pole. Two ships will be provision ed
for three years, and their crews will con
sist Of scientifically educated men from the
Prussian schools.
A dispatch from Toronto says General
Thurston to-day received instructions that
the Government Of the United States will
not permit any more cattle TO enter the
United states from Canada. This prohibi-
tion creates intense feeling, not only among
the Canadians shut out from the American
market but among United States traders
now purchasing in that market. Il is esti-
mated that $4,000 worth Of live stock al
ready purchased in the neighborhoed will
be thus cut of from the market for which
they were intended.
Captain Greenman, late captain Of the in =
fated Constitution, arrived here this even -
ing. He makes the following statement:
The Constitution left Savannah on the
23Iult. Cargo, 725 bales cotton; crew, 80
men. On the 10Th at two a. m, struck on
the outer shoals of Cape Lookout four
hours after the ship was full of water !;
made an effort TO get her of, but was uu-
successful. After remaining on b ard the
wreck until it was thought she would 90 10
pieces, the first small boat was launched,
which was Immediately filled and broke
adrit. The crew at the same time attempt
ed 10 launch other boats, but they were
stove by the sea. The ship was breaking
up very fast, and the only chance now left
was 70 cling 10 pieces Of the wreck or cot
on bales.
Ala a. m. on the 18th the whole side fell
in with q large number Of the crew and pas
sengers, all Of whom were thrown into the
sea. The next sea carried away the fore
castle, on which several others were stand
ing.
The following named passengers were
lost, as near IS can be ascertained:
Miss Land, residence unknown Captain
Sherw, Cd, Of Savannah Capt. French, New
York; Capt. Lane; Mr.. Fitzgerald, Of Sa-
yaunah d. Briggs, Of Philadelphia A.
French, Of steamer Indian River; VIM.
Keyden, Of Hartford. Three other cabin
passengers, one small girl, three Storage
p ssengers aud SIX unknown were saved
he Paris correspondent of the London
Times says that among the articles in the
note Of agreement accepted by Spain, it is
stipulated that the vessels ca ptured from
4. 81 a
handed, aud that, so far as national honor
is concerned, the Chilians are to FIRE the
first gun in salute, which is to be immedi-
stely answered by the Spanish, and 30 on
alternately to the end Of the salute.
WAsHIS0T0S, Jan. L. General Mulford,
former Exchange Commissioner, is endeav-
oring to close the business of his Office,
which, for some time past, has been loo 4ted
at Richmond. He has still on hand about
one thousand unclaimed boxes and pack
ages which were sent 20 our soldiers whilst
prisoners in Libby and Castle Thunder, and
il seems impossible to find the owners.
Gen. MSlford recommends that the goods be
either sold or turned over 10 the FIR edmen's
Bureau, Most Of the packages contain
blankets and clothing.
The Quartermaster-Gen has directed
thstno payments shall! be made to any rail
road in the States lately in rebellion, except
upon the certificate Of the officers charged
with the sale Of military railroad property
therein, that such road has not incurred
any indebtedness 10 the United States, or if
incurred, that its Indebtedness has been dis-
charged in full.
General HoRatd has received intelligence
from 3 variety Of sources that the freedmen
in most Of the Southern States are not dis
posed to labor for their late masters, in con-
sequence Of the inRdequstsness Of the COM
pensation rendered them The agents Of
the Bureau in the So lth have great difficulty
on this sccount with white and black.
Many Of the largest planters absolutely re
fu &c 70 pay their late chattels LIVING wages
for their work. In many instances the as
sistant commissioners have succeeded in
settling these difficulties TO the satisfaction
Of both parties interested, but as q general
thing anarchy aud confusion exist among
both G asses M the South. Wherever the
regu'a tions Of the Bureau are carried out,
the system works well but, unfortunately
for the system, the orders Of the commits
siouers are wholly disregsrded in districts
where there are no United States troops to
-, g,r-a than, aud thara "a Iii he