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The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

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The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
ZHEaRET.ENU.EL LAW.
Opinions of the Public Treasurer ON the
Revenue Law. a.

Opinions of the Public, Treasurer ON the
Revenue Law. IS. W
David A. jenkins. Esq, Public Treasurer
has delivered the following opinions on the
new revenue law:
STATE OF NORTH CAROLINA,
Treasury DEPARTMENT,
Raleigh, May IL, 1869.
LEWIS GARDNER, ESQ.,. Shelby, ~ c.
SIR: Your letter of 4th inst, to Secretary
of State is referred to me for answer:
Under Section Is, Schedule B. the mer-
chant must make his estimate of the proba-
BILE amount of purchases which will be made
by him during the time for which he wants
license. On this amount he must pay one
fifth of one per cent. If the one fifth of one
per cent. is less than $40, he will pay $40.
He is required within ten days alter Janua-
ry, April, July and October, to deliver
sworn statement of the actual amount of
purchases made by him. in order that the
Sheriff may see whether he made correct
estimate when he first got his license. If it
shall appear that he actually has purchased
more than the estimate, he must pay more
according to the true amount.
Very Respectfully,
D. A. JENKINS,
Public Treasurer.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
STATE OF NORTH CAROLINA,

TREASURY DEPARTMENT,
Raleigh, May 10, 1869.
B. F. BRIGGs, ESQ.,, Sheriff, Wilson, NJ c.
DEAR SIR: 1 answer your questions as I
understand them.
The present Revenue Law does not repeal
the former so as to prevent your collecting
back tares See the proviso to Section 6,
Schedule G, page Is of Revenue Act Hence
you should collect of merchants the taxes
due on their purchases up to April 1st, 1869,
before granting new license.
Sd. The present Revenue Law went into
operation April list, 1869. as you will see on
page Is, Section Z, Schedule c. Hence
merchants should list the estimated amount
of purchases from April LIST, 1869 to April
LIST, 1870, if they expect to do business up to
that time. They should pay one fifth of one
per cent. on such estimates in aduance, as
State taxes.
3D. This estimate should be made for the
qohole gear, Tor time for which the license is
to run) Hence the question whether the
merchant has under estimated or over esti-
mated his purchases, cannot probably arise
until the quarterly statement required on
the LIST April, 1870.
4th. If on making their quarterly state
ment merchants find they have purchased
less than they estimated, the Sheriff cannot
refund. Application must be made to the
County Commissioners, who will, no doubt,
in a proper case, order the amount improper.
ly paid to be refunded.
Very Respectfully,
d. A. JENKINS,
Public Treasurer
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
The Georgia REHABILITATION.

The following card, which we take from
the New York Tribune, is from Messrs. Turn
er and Simms, two of the colored members
who were expelled from the Georgia Legis-
lature. The card fully explains by whom
the murders in Georgia are committed, and
is damning testimony against the Ku Klux
Democracy of that State:
aWe we're we'll acquainted with the Hon.
Joseph Adkins State Senator of Georgia,
who was murdered the other day in Warren
county, and were with him in the constitu-'
tional convention, and the Legislature of
Georgia, until we were outrageously expelled
from our seats. NJ. Adkins was near 20
years OF age, and possessed moral and re-
ligious character which defied the tongue OF
defamation. He was also strict member
of the Baptist Church, and beloved by every
honest man who knew him; man OF ster-
ling integrity, and consistent with his pro-
fession While we know nothing more con-
corning his death than what has been
telegraphed through the country, we are
confident that so much of the rumor circu-
lated by the Associated Press dispatches as.
ascribes the deed to a difficulty about
NOiliuu 10 u bdoC anu tdlScuOOtt.
The same was charged upon the Hon. G. w.
Ashburn and good old Dr. Aver, the former
over 60 and the other over 20 years of age,
who were murdered in the same way. Rape
is invariably charged upon every colored
man who is shot or hung for his politics.
But the truth is, these men have all been
brutally slaughtered because they dared to
be Republicans, and possessed such an
amount of integrity that they defed both
brides and threats. Had they treacherously
deserted their constituents as other men
have done in Georgia, they would be living
to-day.
Mr.. Adkins, with ourselves and other Re-
publicans, was in Washington at the first
session of Congress we explained our con-
dition, and urged the necessity of some
legislation, that would either protect us, or
enable US to protect ourselves. But not
withstanding the earnest entreaties of our
Governor, with that of Republican legisla-
tors of the State, the petition OF the elected
colored members, and memorial OF the State
Convention; Congress adjourned and went
to their homes, and thus have given their
moral influence in favor of the assassination
of the men who have done everything they
could to obey and sustain their laws. God
will send us deliverance at some time. In
Him we trust.
Very truly, H. NJ. TURNER,
J. NJ SIMMS.
New York, May Is, 1869.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
Died,

At Middle Creek, Wake county, on the Esd
day of April, $780, MARY J. RossoN, wife Of
James w. Rosson, in the S1st year of her age
She leaves husband and three little children to
mourn her loss. itsd Fl
In Beaufort, N. c., May 18th, 1859, Julia How
ard, daughter of D. H. L. and Fannie v. Bell,
aged IL years, months and "a days. e.sss
At his residence in Davie county, at 10 O'Clock
P. M, May 10th inst, Mr.. WILLIAMSON HARRIS,
aged 81 years. l}ssF 3
Near Lumberton Bridge, Robson county, on
the 5th inst, Mrs. CHRISTIAN SHAW, In the Goth
year OF her age
At her residence in Rowan county, on the 18th
ultmo Mrs. Rebecca Drake, widow of the late
Major E. D. Drake, aged 70 years.
In Winston on Saturday morning, May 9Th,
MARGARET L. SHoUsE, aged % years.
At her residence near Stantonsburg, Wilson,
county, May 9Th, 1862 Mrs. PENELopE ANDER-
SON, in the 49th year of her age
At the residence of her brother, In Goldsboro',
Samuel R. Street, Thursday evening, the 9th
inst, of consumption, Miss JULIA A. STREET,
aged So years. # 1irf % l3t dtsE
In Alamancc county, May 5th, by II. M. Ray,
ESQ.,, JAMES RINGsTAFF to Mrs. RHoDA RAT.
The age of the bride IS, that of the groom a.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19


THE TROUBLES IN LENoIR CoUNTY.-The
New Berne Times gives a lengthy account
of raid upon the men who have been dis
turbing the peace in Lenoir county; which
we condense. Last Saturday Judge Thomas
issued bench warrants for the arrest of DR..
Samuel A. Bartleson, A. Munroe, Mr.. Toll
lue, VIM. Turnage and John A. Parrott, all
of Lenoir county, for assisting Ashley De-
waugh and James Hines to break Jail in
Kinston last week. These warrants he de-
livered to Sheriff Dennison of Craven county,
with instructions to deliver them to Mr.
Hunter, the new sheriff of Lenoir county, if
he had qualified, to execute and return i'm
mediately. Sheriff Dennison started with
posse of thirty men, and arrived on the field
about O'Clock A. M. Tollue, Monroe and
Turnage could not be found. John P. Ps-
rott was found, but he escaped. Five sf.ots
were fred by unknown parties, tits supposed
as signals; but the persons firing wore not
found Sheriff Hunter went aeplt nine
miles into the country to arrest aJaan named
Cannaday on peace warraps. took him to
town, and received. from. tim bond Of
$1,000 for his appearance at SQUIRT. DR., Bart
Lesson was arrested arecart ed to New Rerne
Everything went. to show what mas been 8,
abundantly pseRed before, that there is il
Lenoir counss band of bad men, who, b,
signs ansaassignals, manage. 70 eve. de the off
GERS esthe.la ,anaicomndt expectations OIL
thsfaw abiding citizens
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
Markets.

Markets. -.
WILMINGTON, May l5-Spirits Turpentine
steady at 4O11. Rosin s2.25 to $6.25. Crude
Turpentine s1.73 to "a. Tar $2.35. ,a-ieci
NEW YORK, May 15.-Cotton less active; sales
$500 bales at 2SA. Flour dull +; superfne $5.95
to $3.50. Wheat dull; white Michigan $1.Ss;
amber western SLIGO. Corn scarce; mixed vest
ern 50 to 80. Whiskey dull at 90. Pork steady.
Lard steady, kettle 1sA to 1871. Naval stores
quiet and firmer. Groceries quiet and steady.
Freights quiet and firm. ~,
Money easy at 5 to 2. In the Bank statement
the decrease in specie about equals the weeks
export. A heavy increase of deposits Is due to
the receipt of bank notes from the interior.
Sterling OK to 81. Gold S9% to ssX. e9's 81
to 21H. Southern securities quiet and un-
changed. ~"
BALTIMORE, May 15.-Cotton steady at %.
Flour dull and irregular. Wheat receipts small,
and prices nominal. Corn firm, white So; yel.
low unchanged. Pork quiet at $Sl so to $S1.75.
Bacon firm, shoulders Az. Lard dull at 10.
Whiskey firm at 90, with light demand. Virgin
las, old 50% 66's IS; sevens So; N. C.'s IS
hid --.r- =
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
INSURANCE COMPANIES.


The law makes no distinction in favor of
Insurance Companies incorporated in Ten
nessee or other Southern States. All COM
panies mot incorporated in this State :"
stand on the same footing.
HOMESTEAD, &C., EXEMPTIONS.
Homestead and personal property ex-
emptions" are not exempt from tax See
the Constitution Article X, Section 2.
The only exemptions are specified in the
"act to provide for the collection of taxes
by the State and by the several counties of
the State on property, polls and income"
section IA page %.
MERCHANTS
Merchants who list their capital for the
property tax and license tax on purchases,
are not bound to pay tax on income derived
from the same property.
INCOMES.
A member of the General Assembly must
estimate his per diem, &C., as part of his
income. GLASS 2, Sec. 1, Schedule A. He
pays also on cash in hand the LIST of April.
MERCHANTS.
Sherifs begin under the new law from
April LIST, 1859, to carry out Section Is of
Schedule B, in relation to merchants.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
STATE OF NORTH CAROLINA,
TREASURY DEPARTMENT.,
Raleigh, May 14th, 1859.

II. A. SPRINGS, ESQ.,, Charlotte, NJ @.
DEAR SIR: Yours of 10th inst. received.
understand the constitution to provide
that no tax payer shall pay tax on income
derived from property, on sohich he himself
pays tares.
do not understand this provision to ex.
empt one tax payer from paying on income
derived indirectly from property on. which
an other party pays tax.
Hence, in my opinion Life Insurance com
panies Incorporated out of the State pay on
their premiums received &C., three per cent,
(the whole tax on the company not to be
less than $4,000. The Agents of the com
panies must pay tax on their net income
over $500, after deducting the proper ex-
pcnses allowed in class 2, pages 2 and of
the Revenue act. &
s Any other construction of the law will
prevent the collection of any income tax
whatever and hence lead to absurdity.
Very Respectfully,
"iYtf'- d. A. JENKINS,
Public Treasurer.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

WAKE FOREST CoLLEeE.-At the COM
mencement june 9th and 10th, says the
Recorder, the Address before the Literary
Societies will be delivered by Rev. ]. c.
Hidden, A. NJ, of Wilmington, N. c.. The
Address before the Alumni Association will
be delivered by B. W. Justice, A. NJ, of
Raleigh, N. C. The Sermon before tile
Senior Glass will be preached by Rev. j. B.
Jeter, D. D., of Richmond, Va.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

SEIZUREs.-The tobacco factories of
Morris & Sons and A. ]. Green & Co, at
Durhams, were seized on Thursday last by
/. J. Young, Collector of the 4th district,
for alleged violations of the internal revenue
law. The factories were closed and turned
over to the custody of j. W. Bucks, deputy
u s. Marshal.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
Halifax, N. c., May 10, 1869.

A fire in Wilmington on the morning of
the 18th instant, destroyed the building
owned by Mrs. McCaleb, on the corner OF
Fifth and Walnut streets, and occupied by
B. Smith as u grocery store. The loss was
not heavy, and was partially covered by in
surance.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

His Excellency Governor Holden has
made the following appointments as
Justices of the Peace: For Brunswick
county, s. F. Williams, for Biaden county,
John B. McClenahan; for Duplin county,
Herald Blackmore.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

ANOTHER FIRE.-We learn from a gen.
ueman just from Person county that on the
18th instant the tobacco factory of G. W.
norwood, Esq. ,,of Roxboro, N. G.. contain
'Hg a large quantity of leaf and manutac-
'u'ea tobacco, was destroyed by fire. The
'O'al loss is estimated at 10000. No in
arance.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

His Excellecy Gov. Holden on yesterday
appointed JAS S. Beatty Justice of the
Peace for Iredell county
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

Judge Watts has sentenced Gus Baker,
Jim Thomas and Geo. Daytime the Wade
Ditcher murderers, to be hung Friday 2Sth
inst, at Halifax Jail.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

Mr.. c. Phelps has been appointed Com
missioner of Wrecks for the 4th Wreck Dis
trict, Carteret county, ~. .zs.4.i
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
STATE OF NORTH CAROLINA,
TREASURY DEPARTMENT,

1hEASUht 0EF
Raleigh. May 18th, 1869.
JNo. L. MOORE, ESQ.,, Shelby, ~ @.
DEAR SIR: Your letter of 7th inst. to
Attorney General Coleman is referred to this
Department for answer.
You are right in supposing that interest
from United States or State bonds not taxed
must he listed as income. So also receipts
of lawyers, physicians &C., from their pro-
fessions, in fact income received in any aoay,
other than from property taxed, must be
listed under this head.
You are also correct in surprising that
merchants pay on their merchandise and
capital on hand the LIST of April. But I do
not think they are bound to pay tax on
the income derived from the use of this
capital, any more than planter pays tax
on income from his lands, mules &C., where
he pays an ad galorem tax on such invest
mentS.
Very Respectfully,
D. A. JENKINS,
Public Treasurer.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

New HANoyER.-His Excellency Gov.
Holden has appointed Dileway Nixon
Justice of the Peace for New Hanover. -
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

DR.. Bartleson, the Kinston man taken to
New Berne last Sunday, is out on bail.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
For tine Standard.
Halifax COunty-Superior Court Death
Sentence-Lawyers In Attendance
Cotton Prospects, &c.

Cotton Prospects,, &c.
MEssRs EDrToRs Halifax court has
come to a close. Judge Watts left yesterday
evening. The State docket consumed the
whole of last week. On Saturday evening
ct 8 o'clock, Gus Baker, Jim Thomas, and
George Johnston, the Wade Ditcher muir
derers, were brought into court, when they
were asked by the Judge to show cause, if
any, why sentence of death should not be
pronounced upon them. No cause being
shown, the Judge pronounced sentence of
death upon them in most solemn and i'm
pressive manner. In conclusion, he said
between the hours of 10 O'Clock NJ and 2
P NJ, on the 2Sth instant, the sheriff will
proceed within the said enclosure to hang
the prisoners at the bar, by the neck until
they are dead, dead, dead" Baker and
Thomas, for the first time, seemed to real
ize their awful situation; while George
Johnston, alias Boykin, has been greatly
distressed ever since lie has been in prison
the second time. The Court House was
densely crowded with both white and color
cd to hear the sentence of death.
Ben Wood was tried for the murder of
William Drewry, and acquitted, the evil
dence not being sufficient to convict him, but
almost every man in the neighborhocd
where the murder was committed, believed
Wood guilty of the crime.
There was large number OF lawyers in
attendance at our Court this and last week
Messrs. Moore, Bragg a, d Bachelor, of
Raleigh; Hon. Asa Biggs, of Edgecombe; P.
H. Winstead, of Berthe; w. w. and r. B.
PEBBLES, of Northampton; Conigland, Ran
som, Day, Whitaker, Clark, Hill and Bur-
ton, of Halifax, ard W. A. jenkins, of War
rem. Oh like to forgot, Josier, the drum
mer for, the Sentinel, was here too. Isn't he
Lawyer9 II so, put him down one from
somewhere, cannot exactly locate him.
Well, Messrs Editors, I Lave told you a
little something about our court, our pris-
oners, our lawyers, and last but not least,
Josier of the Sentinel and now if you will
come down here to Weldon some time next
week we will treat you to the best Rock
MIDDLE you ever partook of, and will tell
you joke on Stone. (who shall be present.
that will make you laugh all the way back
to Raleigh. Let me know when you are
coming.
Old Aunt Aggy Jones, colored, died in
Halifax to-day, aged about 80 years: Aunt
Aggy has long been a great favorite with
the people of Halifax, especially the whites.
The prospect here for cotton this year is
gloomy. The early planting that has come
up is nearly all dead. Some farmers who
have seed are ploughipg up and replanting.
Very few have seed, so they will have to
take the chances for a bad stand. We have
had a good warm rain to-day, which will
help us much. Yours, &C.,
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

His Excellency, Gov. Holden, on yester-
day appointed John g. Skinner Justice of
the Peace for Montgomery county.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

His Excellency Gov. Holden has appoint
ed VIM H. Skies Justice of the Peace for
Bladen county. lll e. 3.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

Ladies are successfully velocipeding in
New Berne. -. hre nj
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

The NORTH CAROLINA DIRECTORY FOR
1S69.-This work, just published by j. A.
Jones. of Raleigh, is greatly enlarged and
improved over any former edition. The
business and professional men ofeach county
are given in regular systematic order, SO
that any county and any man or public es-
Establishment in any county is readily found.
The amount of information in this book is
much greater than can be found anywhere else
in reference to the State. If you would find
the exact location of any church, or pastor,
or lawyer, or physician, or postofice, or COL
lege, or anything else, you have only to ex
anime Branson's Directory. 1t is work
long needed, and which is not surpassed by
one of its kind in any of the States. Send
and get a copy. Price sent per mail $2.s5.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19

THE SALE OF THE WILMINGTON AND
MANCHESTER RAILRoAD.-The sale of the
Wilmington and Manchester Railroad is to
take place on the 23d June next, says the
Augusta Chronicle. The stock in this road
has been for some time past selling for five
cents on the dollar This road is now UNI
der lease to the bondholders for ninety nine
years. 1t is understood that the sale is
merely to effect new organization, and to
perfect titles, as the bondholders now own
large majority of the stock. The chief
owners of the bonds. it is said. are Messrs.
Garrett, j. Edgar Thompson, Hinkley and
others, who now control the Wilmington &
Weldon and connecting lines to Baltimore
and Philadelphia. The parties who will
come into full possession have ample means
to make the road first class in every particu-
lar We look for its extension to Augusta
at no distant day.
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
STATE OF NORTH CAROLINA.

STATE OF NORTH CAROLINA.
TREASURY DEPARTMENT,
Raleigh, May 18Th. 1869.
J. B. MOORE, ESQ.,, Sec'y, &C.,
Richmond, Va,
DEAR SIR: Yours of the 10th instant is
received.
Under our law the counties have rights
of taxation on Insurance Companies The
plan you propose OF accounting directly to
the Public Treasurer, will deprive the coun-
ties Of such right, and only the General
Assembly can authorize it.
Very respectfully,
~ D. A. JENKINS,
Public Treasurer
The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1869-05-19
STATE OF NORTH CAROLINA

TREASURY IMPAIRMENT,
Raleigh. May 14th. 1869.
JOHN NJ. BATEMAN, ESQ.,, Sheriff de-,
Plymouth, ~ c.
DEAR SIR: Yours of 18th inst. received.
l am not surprised at your difficulties in
constituting the present Revenue Law.
Every Revenue act is the product of many
minds.
The present is the resultant of that
originally recommended by me, after being
materially modified by the Code Com
missioners, two Finance committees, and the
impromptu suggestions of members of
both Houses of the General Assembly.
This law, however, is on a par with all
Others since the foundation of the State Gov
eminent.
You will notice, therefore, that schedule
b has some provisions ola novel character
and Others not different from former laws.
With this explanation you will be able to
see clearly your duties under this schedule
1st, Merchants and other dealers not special
ly taxed elsewhere must under section Is
list in a new manner, j. Con the estimated
amount of their purchases from April list,
1869, to April LIST, 1870. unless the license
shall sooner expire. Those taxed under
section 10 pay to the State one fifth of one
per cent mot to be less than $40 on the
amount estimated for the coming year.
fit shall be ascertained on the 1st April
1870 Tor sOoner) that the tax payer has I'M
derestimated, he must pay the per centage
on the excess. If he has over estimated,
he can be relieved by application to the
county commissioners
I'd. The General Assembly has adopted
new plan of taxing merchants and other
dealers, not specially taxed higher per
centage, viz. by requiring them to estimate
their future purchases and pay on such esti-
mate. There is no machinery provided for
taxing past purchases for the year preceding
April 1st, 1869. By the last Revenue law
merchants listed to the lstakers. Now they
must list to the Sheriffs, and pay on their
expected purchases estimated for the coming
gear. Paying therefore an adj ghlorem tax
on their capital invested ana specific
license tax ON their future purchases, they
pay no tax on income derived from their
capital so taxed.
Sd. The persons taxed in sections II and
IL schedule B, (and other sections likewise)
must pay according to the machinery here
tofore In use. That is, on paying the taxes
due by them on their purchases &C., up to
April LIST, 1869, the percentage laid down in
the former law, they will be allowed license
to April LIST, 1870, at which time they must
apply for a new license.
1t must be remembered that the "act for
collecting Revenue, ratified March 18th,
1866, has not been repealed, except so far as
enactments subsequently passed arc incon-
sistent Herewith. Hence you have abundant
powers for enforcing the payment of such
license taxes. Where the provisions of the
late acts are not sufficient you will fall back
on those of the acts of 1866.
Very Respectfully,
d. A. JENKINS,
Public Treasurer.