The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1891-09-01

III, NlllCIl have SOICu CIlGI dCU6i1 -
tics as to make them objects Of interest
to visitors at an international EXpOSl-
ton. a letter has been received from
a representative of one of the leading
live stock associations of Germany,
asking for information about the rules
governing the admission of live stock.
The live stock exhibit will probably
open in June, 1898, with a kennel show,
lasting six days followed in August,
September and October by the eXhibi-
ton of horses, cattle, sheep, swine,
poultry, pigeons, etc. Liberal money
premiums, medals and diplomas, which
the Exposition management propose
to offer, have already stimulated a
widespread interest in this exhibit.
AGRICULTURAL CONGRESS-.
The Agricultural and Machinery
buildings will be connected by a periS-
tyie, which will contain a contain a
cOmmOdiOus agricultural and live stock
assembly hall, and also committee
rooms and offices, headquarters for the
various agricultural and live stock
associations and societies. In the
assembly hall lectures will be delivered,
papers read and discussions had on
subjects Of interest to agriculturlsts
and stock-raisrr~, participated IN by
men eminent in these branCh@Sth' Ough-
out the world.
FORESTRY DEPARTMENT.
The Forestry Building will be beau
| tiful structure 200 feet by 500 feet, and
in it will be Installed exhibits showing
| the forest growth of the world,
arranged in the most Interesting and
attractive manner
The classification for this department
embraces wood and timber Ill the
| natural states. and in every known
commercial form of manufacture,
| ornamental woods, timber prepared 70
| resist decay, wood pulp. wOOdenware
forest botany, timber Culturr, forest
management, harvesting Of farm pro
ducts, preparation and manipulation
of lumber, maps, illustration and sta
~tistics. 1t is expected that there will
be one or more complete saw mills in
operation during the Exposition.
! The front of the Forestry Building
will consist Of a long cOlOnnade mao
from the trunks of trees, contributed
by the various States, showing their
representative woods. and also Stats
ties Of the amount of standing timber
in each State respectively
I trust the above will give you a
general idea of what is proposed III the
departments under my charge. If
there is any further information which
you or your Organization may desire,
| will be glad to furnish it.
Trusting that [ may have your co
operation in the work,
lam
Yours very truly,
w. q. BUCHANAN.
Chief, Department Of Agriculture.
In charge Department of Live Stock
and Forestry.
SILVER CERTIFICATES CANNOT
BE TAXED.
Mr.. EDIToR.-O the 9th day Of
July, 1891, | addressed a letter to the
State Treasurer, D. w, Balm, in which
| stated the fact that in listing my
taxes. ON the 10th day Of June last. !
refused to list for taxes two ten-dOIlar
silver certificates that We're in my pos
session on the first Of June, as being
exempt from taxation, and that the
commissioners Of this county had the
matter before them ! cited section
37O1. 5413 Of the Revised Statutes Of
the United States, and asked for his
decision. which he gives in the follow
ing letter:
RALEIGH, \. c., July 81, 1891.
A. L. S1rjjlSOH, Esq, GoidSb0r0, n. c.:
DEAR SIR:-Hours Of the 9th inst.
received. Section 31o1 Of the Revised
Statutes Of the United States says:
All stocks, bonds, treasury notes
and other obligations Of the United
C+a+l~ rl1ll hD ,y-CrNN-+ f4.l,,, T. ,-~4;D.
by or under State or municipal or local
authOrity.'
The Act Of Congress approved Feb
ruary 18th, 1875, defines the foregoing
section as follows:
The words obligation or other
security Of the United States shall be
held to mean all bonds, certificates of
Indebtedness national bank currency,
coupons, United States notes, fractional
notes, certificates of deposit. bills.
checks or drafts for money drawn by
or upon authorized officers of the
United States, stamps and other repre-
~SentativeS Ofvalue, of whatever demon
inatiOn, which have or may be issued
under any act of Congress-"
| answer your inquiry as follows:
If the notes r in the personal pos
session Of the holder or owner on the
first day of June, and not on deposit
to his credit in bank, they re not tax
able.
If, however, they are on deposit in
bank to the credit Of the holder or
owner, they are taxed as solvent credit.
Our Supreme Court has SO decided.
Very respectfully,
d. w. Balm. State Treasurer.
The language Of the above letter is
plain and cannot be misunderstood.
1t is evident that there is no paper cur
rency that is liable for taxes when in
possession Of the owner on the first day
of June in circulation in the United
States, unless it be either State bank