Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-03-15

packing boxes, nest boxes, match boxes,
whether made of wood or other material !;
wooden be mes, plough-beams, split bottom
chairs, and turned material for the same,
manufactured and saddle-trees made of
wood, and match boxes heretofore made,
on which tax has not been paid; cast iron
hollow-ware, timed, enameled, iapanned,
or galvanized clock trimmings, namely,
clock works, clock pillars, sash fastenings
for clocks winding keys and pendulum
rods clothing or articles of dress not
specially enumerated, made by sewing, for
| the wear OF men, women or children, from
cloths or fabrics on which duty has been
paid coffee mills, coffee grinders and
rOasters, and apple pairing machines, cop
per bottoms for articles used for domestic
and culinary purposes, doors, sash blinds,
frames and sllls, whatever material drain,
gas, and water pipes, inside of wood or ce-
ment frames and handles for saw and back
saws, glue and gelatine of all descriptions
IN solid state glue and cement made
wholly or IN part with fine glue i'll the liquid
state horse rakes, horse powers, tedders
names, scythe shaths, hay-forks, hoes and
portable grinding mills, horse blankets
made from cloth on which a tax or duty has
been paid, licorice and licorlce paste, mag
neSium, lamps, manufactures of lute, .molas-
ses, concentrated slrup or meladO, slrup OF
molasses or sugar, cane juice and clstern
bottoms, OIL naphtha, benzine or gasoline
marking more than seventy degrees Baum's
hydrometer pain-leaf and straw, bleached,
split, prepared, or advanced by being
braided or woven, but not made up in hats,
bonnets, or hoods potatoe hooks. ma
nure and spading forks, pottery OF al
descriptions, including stone, earthen.
brown and yellow earthen, and COM
mon or gray stoneware; pumps, garden
engines and hydraulic rams. rock and root
diggerS and excaVatOrs, root beer and other
small beer, salt, school room seats and
desks, black boards and globes OF all kinds,
sleds, wheelOawows and hand-carts and
fence made of wood: soap, common brown,
in bars, sold for less than seven cents per
pound saws for cotton gins, when used by
the makers in the manufacture OF gins
soles and heel-taps made Of india rubber,
shirt fronts or bOsOms, Wristbands or rufus
for shirts, except those made of paper. spi
raj springs used i'll the manufacture OF fur
niture. stove polish or other manufacture
exclusively OF plumbagO, back saws. stump
machines, potato d1ggers, steel OF all de
scriptionS, whether made from muck, bar,
bloom slabs, drops, or otherwise scythes,
straw or binders boards, and binders cloth:
straw wrapping paper, tlnware, ultramarlne
blue, varnish, wagons, carts, and drayS for
farming or freighting; washing mangles
and wringing machines, zinc wash boards,
spinning and flax wheels, hand-reeIs and
looms, wooden knobs and beehiyes.
During the XVar-Inportnnt Decision b.,
the United States District Court of Texas.
From the Galveston Bulletin,
FEDERAL COURT
The case Of Cochraueetial vs. L. W. Tai
bot, was made Il test case il the Federal
District Court now in session i'll this city,
for the decision Of a grave question grow
ing out of, the late ''onpleasantness, So
called, and the argument Of the point raised,
and upon which the lawyers of course diff
fered radically, occupied the time of the
Court for several days. The question raised
by the pleading was, whether or not inter
est ran on debts owing by residents of the
ConfederaCy to persons residing in the
loyal States during the war Messrs Tur-
ner, Bowers and hancock, counsel for the
defendant, argued against the accrual of
interest during the war, from the following
predicates
\ civil war existed between the inhabi-
tants of the Confederate States and the
United States from May Is, 1861, until the
civil authority of the United States was re-
stored, and that the effect of this war is not
dependent on the question OF the existence
of civil government de fitct0 or dc jurc III |
the insurgent States. The parties to the |
war exercised erights of beligerents under |
the rules of wal All commercial inter |
course between the belligerentsw WAS suspend |
ed during the war, and the payment Of debts
due from residents i'll one belligerent sec
ton to residents in the other was prohibited. |
Interest, though not part of the debt, is
something added to it by way OF damages
the principal being prohibited, the effect
was to abate the interest during the prohib-
ition. These points were ingeniously elab-
grated and ably argued by counsel for de-
fence, Mr.. Morrill,, attorney for plaintiff,
assisted by William Alexander, Esq, made
the following points L. That the Courts
of the United States are bound to regard
the status of nations, as declaredby the Lee
gislative Department Of the Government.
q That by the acts of Congress from 1861
to the present time, the United States have
not recognized the rebellious States as
g alien enemies, but as domestic enemies;
and that the whole tenor of Federal legis-
alton South, such as establishing Courts
md paying judicial officers citizens of the
,o-called Confederacy during the rebellion
shows that the United States regarded the
seeded States as part of the United States.
;. It is historically proved to the Court
hat all property, real and personal, situa-
ed in Texas and owned by persons in the
oval States, was coniscated and as by the
avs of war the Confederacy had the same
light to do this as to take the interest on
notes due from its citizens TO its enemies,
he consequences would be to judicially de-
5ermine all such acts valid. 4. That the
Court historically knows that the only cur
'ency of the Confederacy used in payment
If the interest to the same was its promis-
sorry notes payable when its nationality
,hould have been recognized by the Uni
ed States; and this Court cannot recognize
such supposed payment as of any validity.
Upon the foregoing points presented in
his case and which we have given some
What at length, for the benefit of our legal
friends at a distance, Judge Duval delivered
he subjoined opinion of the Court
In this case there has been interposed
special plea in bar, as against the recovery
# the interest on the notes sued on, accru-
ng between the I'd of March, 1861, and
he Goth of August, 1866, because during
|