Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1869-06-11

mind, and Prof. McIver was one of its hest
members. He, it may be said in passing.
is the only man now in the present "FacnI-
ty" at all fit to be there, and he will hes (
secure his reputation in North Carolina by
being the first to get ont of it. AS an old
friend said to him last week on first meet
ing with him after many years Prof
McIver [ am sorry, sir, to see you Aege''
Of all the members of the Faculty that I
have ever known at Chapel Hill, DIR. Hub
bard, Prof. Charles Phillips and Prof Hep
burn did more by their intercourse with
the students, by their conversation and
style of teaching, to give them scholarly
tastes, elevate their aims, and inspire them
with generous ambition. AS 70 re7ioi0us
influences, unless boy came to College
with fixed religious principles already i'm
pressed by his mothers hand. there was
not much chance of his receiving them
there. And yet know of one graduate
who, lying on his death bed in far South
ern State, said that he owed ali his religi-
Gus knowledge and the hope that sustained
him then, to the Sunday recitatious OF
DR.. Mitchell and Prof. Phillips. There
were no false lights ever hung out at Chapel
Hill
THE COLLEGE CHAPLAINs.
The religious instruction provided has
always been Of the best. No one will dis
pute this who renebers to have heard in
the College Chapel, Drs. Green, Mitchell,
Albert Shipp, Deems, Wheat, Hubbard Or
Phillips. These preached by turns when
all the village met the students in the
Chapel. And when the four village
churches were built they We're generally
supplied with the best preachers in their
respective denominations. To preach in
Chapel Hill was to preach to critical and
appreciative audiences. With such men as
Thorn and Wilson in the Baptist Church !;
Frost and Ship and Doub in the Metho-
dist the sanity and now sainted Thomas
T. Davis in the Episcopal Church, and DR..
Phillips in the Presby terian, there was as
suredly no lack Of attractiveness in the
church services. That the young men
were not more often impressed, and that
there was greater sobriety and more evil
dences of religious feeling among them,
must be attributed to the want Of early
training at home. All education begins in
the cradle. The first ten years of life are
important years, and the boy whose father
and mother have net warned him against
evil associations and taught him to loathe
i npurIty, and drunkenness, and idieness,
will hardly leave College unstained, Or
without singing and shameful memories
TO haunt his best hours in after years.
From tho Raleigh Standard.
The Esevenue Laxv-GptaI1E3s Of Gsac Public
Treasurer ca gne ReveDue Law
David A jenkins, Esq, Public Treasurer, has
the following opinions On the new
revenue law:
STATE OF North CAROLINA,
TREASURY DEPARTMENT,
Raleigh, June LIST, 1869,
GEO. L. AIKsN, ESQ,
LeaksyiIe, n G.:
DEAR FIR Yo;1rs OF tho 27th ult, Il coived,
You seem TO take a wrong Yi8w Of the working
Of the tax laws, aud vii; endeavor to show il
what your err consists. I viii take as ox4mp pile
the taxes paid by the farmer and the billiard
table owner.
There are three kinds Of taxes under the law:
Fiset. Property tax.
Second. License tax.
Third. Income tax,
15t. The property tax is commanded By the |
constitution, which says that all properly SbCN !
be t1GeG according to Ud5tte.
TAo General asmo'y mas 40 discretion III t;lo |
MATTEL except 10 exempt 2O5 0pe" 1919 Of C8HtTj3G
a. ticles. TAey have actually eIem gtad $500 !
worth. It is this property fax thtt Ii far
mer produce is liable. J. e l.. no his ca hand
lst april. II he SELLS the pro nee and las tno |
money Gu hand, the money IS Liable ~ J43 pT)- !
perry tax. So If he ke5 the lnOney ana buys |
horse, the horse must be taxed, Just 60 |
with the billiard table owner. He must pay On /
Ill his propert, On hand lst Aprjl. His table is
liable to this tax. So If he MAJ profits from
lis t. DE, those profile on hand 1t April arc la
,oem to think, that the profits are not taxed If
there are any On hand list April, whether in |
money, provisions, or what not, they must be |
axed as property, unless exempted under the
5000 clause.
ID. Besides the property tax there is d 'liconse |
JaX. The General assembly has full power over
.hls tax. They may impose 10 or not, as they see
it. They have imposed it on billiard table keep
ers, viz: $50. They nave imposed it merchants,
liquor dealers, tobacco manufacturers and many
others
n this respect favor is very properly shown to
farmers.
Sd. Again there is an Income tax.''-a heavy
one too-two and half per cent on net income. |
This the General Assembly is not bound to i'm
pose but they may if they choose.
IL imposing the income tax. the General AS |
sembly cannot count, IS part OF the income, re-
ceipts from property, which pays property tax. !
Hence 8 farmer pays no income tax (unless he |
has other sources OF mooney because he pays |
Tax on his property. and the receipts from such
property cannot be counted. 50 a blizzard table
owner does not count the receipts from his bust. !
ness, 8 liable to the income tax. But because, i
the receipts cannot be liable TO income tax, they
are not, on that account, exempt from the pro-
perty tax, ii on hand LIST April.
You think q farmer is badly treated under the |
revenue act. have shown you that he is better |
off than merchants. Farmers and merchants
both pay tax on all they have 1st April. Except
5000 of certain articlesl. But the merchant, in
addition to paying much On his property as
the farmer pays on his, for mind you. he pays
the property tax on his merchandise, money pro- !
gi8iong, &c, pays to the sheriff heavy tax on
al his purchases for the next twelve months.
lid not notice your second question, for which l
ask pardon.
think the screws and other apparatus OF a to- !
Oacco manufacturer may be called mechanical
implements. and may be estimated as part OF the
$500 exemption Of course you know that the
case means that only 5000 of ali the articles nam
ed in paragraph S, section IA put together is ex-
ampt.
Very Respectfully,
d. 4. JENKINS,
Public Treasurer.
leakage Spirits.
In reply to letter of tho Goth ultimo,
from NfnssrS Wood ward & WnrthinotOn- |