davidaulloa/AmericanStories huggingface dataset:
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
The Taxes of Farmers.

The following is very important to farmers,
and the decisions have recently been given by
the Commissioner of Internal Revenue at Wash
ington:
j. Farmers will not be required to make re-
turn of produce consumed in their own i'm
mediate families.
2. The farmer's profits from sale of live stock
are to be found by deducting from the gross
receipts for animals sold the purchase money
during the year by death or robbery, the pur
chase money paid for such animals may be de-
Quoted from the gross income Of the farm.
g. No deductions can be made by the farmer
for the value of services rendered by his minor
children, whether he actually pays for such
services or not IF his adult children work for
him and receive compensation for their labor,
thew are to be regarded as other hired laborers
in determining his income
4. Money paid for labor, except such as is
used or employed in domestic service, or in the
production of articles consumed In the family OF
the producer, may be deducted.
5. No deduction can be allowed in any case
for the cost of unproductive labor If house
servants are employed a portion of the time In
productive labor, such as the making of butter
| and cheese for sale, Il proportlOnate amount OF
| the wages paid them may be deducted.
6. Expenses for ditching and cleaning new
land are plainly expenses for permanent i'm
provement, and not deducted.
| 7. The whole amount expended for fertilizers
| applied during the year to the farmers land
| may be deducted, but no deduction is allowed
| for fertilizers produced on the farm. The cost
of seed purchased for sowing and planting may
| be deducted.
8. Ifa person sells timber standing, the profits
| are to be obtained by estimating the value OF
the land after the removal of the timber, and
| from the sum thus obtained, deducting the es-
timated value of the land on the lst day of IAN
uary, 1862. or on the day of purchase since that
date.
9. Where no repairs have been made by the
taxpayer upon any building owned by him
| during the preceding five years, nothing can be
deducted for repairs made during the year for
which his income is estimated.
TO- A farmer should make return OF all his
produce sold within the year, but mere execu-
tory contract for sale is not sale; delivery,
either actual or constructive is essential. The
criterion by which to judge whether a sale is
complete or not is to determine whether the
vendor still retains in that character right over
| the property; if the property were lost or des-
| troyed upon which of the parties, In the absence
of any other relation between them than that OF
| the vendor and vendee, would the loss fall.
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
STAUNTON LYCEUM.

At the adjourned meeting of the Lyceum on
Monday night, the 18th inst, the following ques-
ton was discussed in an interesting and learned
manner:-"Is it probable that the 6 days men
toned in the Mosaic account Of the creation were
natural days of "a hours LENGTH
The following members participated in the dis
cusson:
In the affirmative, DR.. Fauntleroy and Prof.
Pike Powers. In the negative, Mr.. Charles E.
Young, Mr.. Saml Coleman, Prof Hotchkss and
Prof. Hewitt The question was decided in the
affirmative by a vote of - to g.
At the regular meeting, on Friday night last,
the following question was discussed:
us the use of vinous spirituous liquors, ex-
cept for medicinal purposes, immoral? 1t was
debated by the following gentlemen: In the af-
frmative, Mr. Powell Harrison, Prof. Powers,
Mr.. Y. H. Peyton, Rev. Geo. B. Taylor and DR..
G. R. Harris; and in the negative Prof. Hewitt,
Capt. Jas. Bumgardner and Col. Jas. Fl. Skin
ner The question was decided in the affirmative
| by vote of 9 to l.
| The Lyceum will meet on Monday night next,
when the following question will be discussed:
"Have theatrical amusements necessarily an
| immoral tendency"
The time of meeting has been changed from
| Friday to Monday nights.
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
"PHILOMATHESIAN."

The question, us duelling ever justifable,"
was LUMINOSITY andvouminously debated before
the Philomathesian Society last Saturday night
Mr.. A. Moore in the affirmative and appointed
to open the discussion, being unwel, was not pres
ent, so that Mr.. g. W. Turner, in the negative
entertained and edited the Society with very
able and eloquent address. The following gen.
tlemen also participated in the debate in such a
manner as reflected great credit upon their abili-
ty as debaters Messrs. Harrison, Ker, o. Ferrall
and Hanger in the affirmative, and Messrs. Har-
rison, Efinger and Chewing in the negative
The question being submitted to the Society it
was decided in the affirmative by vote of2l to g.
The question for next Saturday night, Should
capital punishment be abolished will be opened
by Messrs Geo. Harrison and A. G. Points
From the known eloquence and established mer-
its of these two gentlemen as debators, very in
teresting time is expected
The Ph1omathesians are now about forty (40)
strong; they are getting along finely, and have
a splendid time generally; this we are glad to
know and happy to witness their rapid growth.
sLong may they wave"
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
Deaths.

EPHRAIM KERR died of pneumonia, the 9th OF
Feb. 1867 aged 81 years and months.
Miss JANE KERR died of dropsy, Feb. 10th,
1867, aged 66 years.
JAMES ALEXANDER, son of Epraim Kerr, died
of pneumonia, Feb 18th, 1867, aged months.
At the residence of her son, Mr. D. A. Picker,
near Centrevllle, In this county, on the night of
January Doth, Mrs. ELIZABETH FLICKER, aged
76 years. She had been consistent member of
the German Reformed Church for So years
On the 18th inst, at the residence of Judge H.
W. Shelley, OF consumption, GEO I. JENKINS,
OF Baltimore, aged 26 years. Mr.. Jenkins was
formerly a member Of the 18th Va. Cavalry
On Friday night, Feb 9Th, at her home near
Mt. Meridian, after illness of four weeks, Miss
LIZZIE FOSTER, eldest daughter of VIM r. and
Mary @. Foster.
How lonely and sad do the bereaved ones feel
when they remember that they shall no more
hear her ringing voice; more behold those
sparkling eyes, that beamed with pleasure at
youths bright ard happy anticipations. Yes,
they shall miss her at morning, and at night.
And though they have the assurance and hope
that all is well with her, whom none knew but to
love, yet, what sadness swelis their hearts, when
they think OF one young and so dear, being
snatched from the embrace of those who loved
and cherished her as the apple of their eye! A
BLOSSOM emblem of purity, has been torn from
the embrace Of life and laid in the cold and silent
tomb. While her body rests in the grave, her
happy spirit has taken its fight to those elysan
fields beyond the confines of death, there to bask
in the sunshine and glory of the redeemed in
heaven, and enjoy that blessed immortality which
has been prepared and reserved for those who
love God land have washed their robes and made
them white in the blood of the Lamb" BLESS
ed are the dead which die in the Lord from hence
forth yea, saith the spirit, that they may rest
from their labors; and their works do follow
them"
Sister, thou vast mild and lovely,
Gentle as the summer breeze,
Pleasant as the air of evening
When it floats among the trees.
Peaceful be thy silent slumber,
Peaceful in the grave so low;
Thou no more wilt join our number,
Thou no more our songs shalt know
Dearest sister, thou hast left us,
Here thy loss we deeply feel,
But It's God that hath bereft us,
He can all our sorrows heal
Yet, again we hope to meet thee,
When the day of life is fled,
Hope in heav'n with joy to greet thee,
Where no farewell tear is she'd"
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
In speaking Of the passage in the House {

In speaking Of the passage in the House of
Representatives of Stevens and Eliots' bills
the Philadelphia Mercury says:
1.-THE fact that such unrighteous and unheard-
of legislation could find controlling majorities to
sustain it, is a lasting disgrace to the American
name, and burlesque on our boasted free and
so-called popular institutions. The fact Of the
men who are guilty of this wrong, and who man.
ifest these tyrannous Observation-Disclosures that
would shame the King of Dahomy or the Gar
of Russia-being the chosen representatives OF
American constituencies and even the pride OF
their political associates and of their party
here is the bitter reflection, the goading thought
that harrows the soul of every true lover of free
dom and of law |"
The EUeaipg Post, whose Radicalism places
its testimony on such point above suspicion,
says of the Republicans in Congress:
"a part Of Them in both Houses, do not
really desire to complete any practical measure
Demonstration. They mean to keep the South
ern States out as long they can, to treat them
as harshly as possible, to force through Con-
gress measures which shall increase instead of
diminishing the divergence between the Presi-
dent and Congress. These men oppose the
Blaine amendment to the military bill, and insist
on the passage of the military bill alone.
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
Relative to Church Property.

The following is a copy of an act passed by
the General Assembly on the 18th instant, to
amend chapter II of the Code of Virginia, in
relation to church property, which will no doubt
interest many Of our readers:
l. Be it enacted, &c., That the ninth section
of chapter seventy-seven of the Code, edition
Of 1867 be amended and re-enacted SO as to
read as follows:
80. The circuit court Of the county or corpo-
ration wherein there may be any parcel Of such
land or the greater part thereof, may on applica-
ton Of the proper authorities Of such congrega-
where there were or are none, or In place OF
former trustees, and change those so appointed
whenever it may seem to the court proper, to
effect or promote the purpose ofthe conveyance,
devise or dedication. And the legal title to
such land for that purpose be vested in the said
trustees, for the time being, and their success
sors. And whereas divisions have occurred in
some churches or religious societies to which
such religious congregations have been attached
and such divisions may hereafter occur, it shall
in any such case be lawful for the communicates
and pew holders and performers over q years
Of age, by vote Of majority of the whole
number as soon as practicable after the passage
OF this act, or wherever such divisions shall oc-
cur, to determine to which branch of the church
or society such congregation shall thereafter be
long, and which determination shall be reported
to the said court and if approved shall be enter
ed on the minutes, and shall be conclusive as
to the title to and control Of any property held
in trust for such congregation, and shall be re-
spected and enforced accordingly in all the courts
Of this Commonwealth. And whereas there
are churches or religious societies, which are
entirely independent in their organization fany
other church or any general society, in which
divisions have occurred or may occur; in case
of divisions in any such independent church or
society, majority of the members thereof emit
tied to vote by its constitution, as existing at
the time of such division, or where such church
or society has no written constitution, entitled
to vote by the ordinary practice or customs Of
such church or society, shall decide the right,
title and control of all property held in trust for
such church or society, or the religious congrega
ton connected. Herewith, and their decision
shall be reported to such court, and ifapproved
by it shall be so entered On the minutes and
shall be final, as to such right of property so
held"
This act shall be in force from its passage.
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
THE AGRICULTURAL SCHOOL FUND.

During the war; Congress passed BILL divi-
ding the proceeds of certain Public Lands among
the States, to be used for the purpose OF endow-
ing an Agricultural School in each State. Vir-
ginia's quota having been accepted by her Leg
islature (Alexandria) in 1864, it remains for
the Fund to receive its direction. and the present
Legislature has the subject in hand.
We notice that Roanoke, Washington, Will
liam and Mary and Richmond Colleges, are all
asking to be put in possession of this Fund, and
that the papers of the State are coming out in ia
vor of one or another candidate. We have paid
little attention to the subject; partly because of
| the number of important topics before the State
and the country, and partly because we have
looked with sort of suspicion upon even the
gifts" of Congress. But still, if the money is to
be had by Virginia for educational purposes let
us by all means take it, and make the best pos
sible disposition oft. We certainly need all the
money that We can get
| If the Fund" coming to Virginia were suffi-
cient, we should think it far better to found a
| dstinctively Agricultural School, rather than to
| engraft one upon any of the existing Colleges,
each of which has-or is supposed to have-some
UNCONVENTIONAL bias. But our impression is that,
from some cause new Institution is out of the
question At all events, it seems to be a foregone
conclusion that one of the existing Colleges will
receive this Fund"
| We are little surprised to see the Colleges SO
anxious for it, the receiving it must neces-
sarily lose its distinctivey literary and denomi-
national character. But that is their look out
They all want it, and the question for the Legs-
lature to decide is, what application of the
Fund" will most promote the interests of Agr-
culture in Virginia
Biased, as it may be, by local attachment, we
would, Of course, vote to give the Fund to
some institution in our beautiful Valley If that
cannot be, then we are free to confess that Rich
mond is our next choice. Certainly the Rich
mond press has presented strong reasons in favor
of that city, and represents that the College there
offers facilities and guarantees that are all that
could be desired
We have no sympathy with the popular preiu-
dice against city location for College Such
location has many advantages, and is really
open to no valid objection. All the great Insti-
tutions of learning in Europe are in large cities
where vast Libraries abound, and eminent liter
airy and scientific men naturally congregate.
Richmond is destined we hope, to be an i'm
pOrtant manufacturing city; it is the seat of great
annual gatherings of Farmers and others; it is
CENTRAL and accessible from all parts ofthe State
on all which accounts it is eminently worthy to
be the location of the new Agricultural and po-
lytechnic school; specially as its vicinity could
furnish rich or poor land on which to experiment
In this latter particular, the Valley would have
to yield the palm, since, as is we'll known oar
country is, like Canaan of old, flowing with milk
and honey
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26

~ By virtue of decree of the Circuit Court
OF Augusta County, rendered at the November
term, 1866 in the case of Thomas Walkers wild
ow &c, as. Thomas Walkers infants, the under
signed having been appointed commissioner fol-
that purpose, Will offer at public auction, on the
First day of March, 1867
on the premises, two parcels of land containing
ONE HUN DRIED ACRES.
The said land lies on Middle River, in Augusta
county, about two miles North of New Hope and
is of the very best quality and in high state OF
cultivation; the other parcel containing about
EIGHTY-FOUR ACRES,
is known as the Givens tract
The improvements consist of an excellent brick
dwelling and good house separate from the
dwelling, good stable and all other necessary
buildings.
TERMS SO much of the purchase money as
will pay the costs of sale, iii hand; the residue
on credit of one, two and three years, with in
terest from day of SALE the purchaser to give
bond with approved personal security, and the
title to be retained as ultimate security
GEORGE S. WALKER
Jan29-tds Commissioner
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
THE 22nd AT THE UNIVERSITY.

The Washington Society of the University of
Va gave their annual intermediate celebration
of the birth day of the father Of his country
George Washlngton-on last Friday. The order
of exercises very interesting, and the atten-
dance of the citizens and friends of this grand old
institution of learning was very large and impo-
sing. Charlottesville was largely and most hand
sonaeLy represented by host of her fair daugh-
tiers. The large and spacious hall of the Univer-
sty, in which the exercises were conducted was
filed to overlooking. About o'clock, 2. M,
the Washington Society was formed in two ranks,
at the head of East Lawn and conducted by the
''Stonewall Band,'' of this place. to the front of
the main building where they halted and came
to the open-order and the Jefferson Society was
then marched from the West Lawn lead by the
Band, through the ranks of the Washington So
ciety into the hall; after they seated the
Wash. Society marched in and took their seats
next came the faculty, who marched in to the
tune of Washington's Grand March, and took
their seats, together with the orators of the occa
sion. Mr.. R. W. Owens, of Nd, then read the
Farewell Address of Washington in a style of
oratory which did great credit to himself and the
school IN which he has been taught. Mr.. A. W.
Perrie also of Md, then delivered most elo-
quent and appropriate speech of about an hour in
length As to the composition and delivery of
Mr.. Ferries speech we cannot speak in too high
terms of praise He elected most hearty APP
plause and bids fair to inscribe his name high on
the scroll of fame The hall was decorated with
evergreens and artificial flowers, in style of
beauty which we have never before Witnessed
the workmanship of our polite and accommoda-
ting host, Mr.. Jaccheri. One of the most promi-
nent attractions in the hall is the splendidly exc
cuted and iife-like copied painting of Raphaeps
school OF Athens, which represents about fifty of
the brightest intellects in the arts and sciences of
the old world, and was executed at cost of $780,
Old Virginia has a right to be proud of this
magnificent institution of learning, where the
minds of her sons, as well as those from other
States, are prepared to sway the destiny of States
and nations. The influence exerted by such
school for our young men must be felt through
out the land for centuries to come There are
about 500 students at the University at this time.
The exercises were concluded by serenade,
given to each of the professors after midnight of
the I'D
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
For the Spectator

MY IRAscIBLE FRIEND "CHIPs. Upon my
word we had no idea that you would take it as a
personal nsinuation when we sent you the ''long-
cared thing" to solve. Never having known
anything Of you, previously, we could not, with
any kind of propriety, have SO complimented you.
Now, however that you have. Kicked SO fu-
rously without any Intentional squirting" hay
ing been administered, we may be pardoned for
claiming the license thus granted us
AS to the ''ertremeIy difficult charade," who
does not think it equally as much so as ''It?'
We have yet to learn, that, when quotation
is made, it is necessary to give the authors name,
or work from whence it was extracted and quo
tations marks also. Y ou may expose our beau if
you wish, and, perhaps, by that means we will
find out who he is.
In conclusion, if you persist in the personal APP
plication of the Charade, we have only to say,
''de gustibus non est disputamduna."
SCHOOL GIRL.
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
Fair DE- Dinner.
IT AIDES MEMORIAL

IL ASSOCIATION.
A FAIR will be held, and a public Dinner
given by the ladies of this association in the town
of Staunton, on the Fourth Monday of March,
1867, with the view of providing further means
for the prosecution of the work in which they
have long been engaged, in which much has been
accomplished, but where very much remains to
be done. 1t needs not to commend this holy
work to the sympathles of our people. An un-
desecrated grave is poor return for the sacrifice
of life; yet, this is all we can now accord Let
this be cheerfully given. Hitherto, the ladies in
the country have had small opportunity of CO.
operating in this work. Money only has been
asked, and, in many instances, this they had not
to spare. Now, contributions are solicited of
such kind that each may bestow something
Everything that can be available in furnishing
the dinner; every article of use or of ornament to
supply the tables Of the Fair will be needed, and
will be of avail in swelling the proceeds Send
flour, meat, poultry, butter, eggs, produce'of all
kinds. Send clothing yarn, socks,-in short,
everything that each one, in his circumstances,
can spare. Send articles of use, where it can be
done, rather than such as are merely ornamental.
Let the ladies in each neighborhood associate and
prepare contribution and send it to the Associ-
alton at Staunton some ten days previous to the
fourth Monday in March, This fair will be kept
open from day to day until all the articles CON
trlbuted are disposed OF. Jan. 22-td
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
cHORV ErLI. FARM and TEMDER

~ LAND FOR SALE.
As administrator, with the will annexed of R.
H. Barton decd, will sell at auction, at McClin-
tocks Mill
On Thursday, the 18th day Of February
that valuable farm known as the Short Hill
Farm" lying in Rockbridge county, on the Short
Hill, and containing about
One Thousand, one Hundred AcTes
There are about 300 acres cleared, which is land
of an excellent quality, Southern exposure, and
very productive, and large number of fruit
trees which never miss a crop. A large portion
OF the cleared land is fine natural meadow land,
producing heavy crops of grass and pasture
Most of the uncleared land is heavily timbered,
and good portion of it excellent tobacco land
There is excellent water power and mill site on
the farm
TERMS Cash in hand sufficient to pay costs
of sale, and for the residue three equal install
ments, the first payment to become due months
from the day of sale, the second eighteen months,
and the third two years, each bond bearing inter-
est from the day of sale. Bonds with good secu-
rity will be required, and the legal title retained
until the purchase money is paid
The sale will be in gross and not by the acre.
w. f. POAGUE, Admir-.
Staunton Spectator, Lynchburg Virginian and
Charlestown Free Press publish once a week till
day of sale and send account, with copy of pa
per- to VIM: f. Poague, Fancy Hill, Rockbridge,
Va.-Ler. Gazette feb 5-tds
Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1867-02-26
L0OOr-S0Ui3a Machine
yIVHE EXCELSIOR DRAG SAW.
ID. BERREY'S PATENT. July 10 l;

This celebrated machine combines greater du-
rability, simplicity and strength, than any other
of the kind now in use. 1t is adapted for cutting
cord wood, stove wood, cooper stuff, single stuff,
&c.
1t has the capacity for cutting from thirty to
forty cords per day; will saw log four feet in
diameter without choking, and works easily with
two or four horses. 1t can be run with any horse
power. The saw-guide is self-operating The
guide controls the saw while entering the log and
also controls saw while going through the log.
We are now manufacturing these machines, for
delivery TO any part of this State. All orders
will receive prompt attention.
For further particulars address the proprietors,
EAKLE & LINN,
Mt. Sidney, Augusta county,
feb 12-tf VIRGINIA