Decatur Eagle, Volume 10, Number 8, Decatur, Adams County, 18 May 1866 — Page 1

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VOL, 10.

DECATUR EAGLE, HBUED EVERY FRIDAY MORNING, BY A J. HILL. PUBLISHER AND PROPRIETOR. OFFICE—On Monroe Street in the second »tory of the building, formerly occupied by Jesse Niblick as a Shoe Store. Terms of Subscription: One copy one year, in advance, $1.50 If paid within the year. 9,00 If net paid until O(e year has expired, 2,50 Ej“No paper will be discontinued until all arrerages are paid, except at the option of the publisher Rates of Advertising: One column, one year, SOO,OO One-half column, one year 35,00 One-fourth column one year, 20,00 Less than one fourth column, proportional rates will be charged. Legal Advertisements; One square [the spa-e of ten lines brevier] one insertion, *1,50 Each subsequent insertion. 50 OETNo advertisement will be considered less . than one square; over one square will be court ' tad and charged as two; over two as three,<fcc. LFLocal notices fifteen cents a line for each Insertion. ITT Religious and Educational notices or adverti‘einents,niav he contracted for at lower rates, by application at the office. D" Deaths and Marriages published as news —free. JOB PRINTING. We are prepared to do ill kinds of Plain and Fancy Job Printing, at the most reasonable rates.’ Give us a call, we feel confident that satisfaction can be given.

HOPE LATI.MERS CURLS I'M IS GIFT. A face fresh and bright as a June rose picked before the sun has shone on it; eyes dark and dewy, and fond as a yonng wife’s ought to be, and tender red Ips that quivered with feeling as Hope Latimer hung upon the shoulders of that happy fellow, her husband, and called him all sorts of fond, sweet names, etn phasizing each with a caress that in the t.l 1 courting days would have crazed John Latimer completely, but which, be ing three years married, he received now with appropriate and philosophical resignation everything considered. Said John had just got home from the store, had his tea, and been duly ensconced in the most comfortable easy chair that ever welcomed a man’s weary limbs, and that with even more than the usual tenderness, by his little wife. Hope Latimer’s eyes were just ready to fill with tears as she hovered round him, keeping back of his chair, lest he should see how agitated she was. “John," she said finally, with an arm around his neck, “I want a Christmas present.’’ “Tobe sure, Ptt; you always, get one, don’t you? You wait till Christmas comes, and see!" “I know, John,” with a little sigh, and the solt lips against bis cheek, “you always get me something nice." “And it’s so bo something nice this time; you couldn’t guess what, if you spent all the week between this and Christmas in guessing,” said John, securing the li’tie fingers that were fluttering aliout between his whiskers and his neck tie, and he drew Hope round in front of him.

“Why, Hope, what is this? Upon my word, if you ain't crying.” Hope laughed and dashed her hands across her eyes: “It is nothing,” she said, “only—only —I want something in particular this '* Christmas.” “Well, that’s nothing to cry about; foolish little puss, to cry about a Christmas gilt!” “But I waut something that you won’t be willing to give me, John, dear,” “Try me and see,’ he replied, with a complacent shake of the head. “But you won’t, I know you will say no, when I tell you.” “Try me and see!” wish a firm setting of the manly' lips and a fonder look at wife. Hope crept close into his arms and stele her arms round his neck before she spoke. “I want to take a little child in Bertie’s place!” John’s head went up and his color rose. “In place of Bertie? Oh, Hope!” Hope waited, and slowly drew bis ear back to her soft lips. “Bertits was God’s child, you know, dear. If God had let us keep her, I should never have thought of this, but he saw fit to take her, and to day I have been thinking how many more of God’s children there are left in the world, who are needing the very care and love that we have no Bertie to lavish on.” John was silent, and he looked a grave disapproval. “You know, dear,” Hope went on, her voice trembling, and then getting stronger, “that Dr. Bay said that if Bertie hid lived she would always have been

I lame. There’s a little girl next door, a I year older than Bertie, and she is hurt just as Bertie was, and she hasn’t any [ mother, and they are sending her to the ■ alms-house to morrow—l—l want to take ’her, John* dear; she looks like Bertie, ■ come; let me be a mother to the poor little thing’.” ! “It is impossible—quite imposible, Hope; ask me anything but that,” said John; “1 couldn't bear to see another child in Bertie’s place, and a cripple, too. I don’t ask me that!” The two were silent, Hope crying no longer, but with her dark, soft eyes fixed in tender wistfuluess upon her husband’s faoe Presently Joha began to talk of o’her things, with snJsffort at lightness, and gradually having succeeded in drawing Hope into an apparently interesting chat, he congratulated himself upon having so; easily induced the dear little puss to relinquish her generous but decidedly inconvenient whim. He was deceived, however, in suopo- ; sing that she had relinquished it. The 'next morning as he was leaving she stood on tiptoe to kiss him, and thus holding him, with her tender eyes upon his face, she said: “Bertie would have been a cripple, too if she had lived John, and then, if you and I had both died instead of her—” John looked uneasy. “I should have left money enough to hive taken care of her, thank God!” he said “But something might have hap-1 pened to the monej, too." Hope watched him down the street ' with a heavy heart. She knew before her husband,s prejudices on this point and she had not expected him to yield them readilv. Still she was more dis appointed than she had expected to be at his disapproval. Two months be'ore they had lost a little bahy’ girl. J lin Latimer had suff ered actually in losing the child, but he had his business caies to divert himself wlih, while Hope sat at home, amonj constant reminders of her vanished darling, realizing drearily as the days went by. the emptiness of her arms. In some of those tender charities! , which she sometim-s took upon her I self, ehe chanced upon this little moth-( erless and crippled child ol which she [ had spoken to her husband. The very ; first sight of the child reminding her, as in its look and like misfortune it did of bei own little one, touched her to tears; gradually there grew up in her an eager desire to adopt it, it her husband would only consent. But he did not seem! likely to do that. She could see that he i looked upon the very idea as almost a sacrilege. She found time in the course of the morning to go out to see the orphans, but to her keen disappointment found that it had already gone. “It had been adopted out,” the woman said, and that was all she could learn i I regarding it Gone without even a good bye! She I had grown to love the child so already , that it was almost like losing Bertie over J again, Dropping her veil, she turned away toward home, shedding tears as she went.

John Latimer was tenderer than usual i of his little wife that night when he came home, and all through the week, but I neither alluded to the little orphan. i Christmas day dawned finely, and John loaded his wife with gifts. Always . lavish, he had never contrived for her such pleasant surprises as now. There was a new piano and a set of furs, and the most charming rocking chair, cushioned with crimson velvet; and through the day one thing after another, John all the while watching his wife with a half remorseful look of inquiry. as though he were asking if these did not antone for his denial of her plea ' of a week before. j She understood him, and tried to look satisfied; but her arms were empty and ’ her heart longed for the child. As the evening approached he grew i more and more restless, and presently he drew her away (rota the parlor, up to the nursery, little Bertie’s nursery.— ■ Hope shrank a little, and the tears came into her eyes as they approached it, but John, with his arm round her, drew her on. They entered the childless nursery 'with solemn step and hushed breath. 1 Hope kept it as nearly os passible as it had been when her darling was alive, i There was the little lace folded crib with Bertie’s playthings beside it. There was a little rocking chair near, which Bertie’s potent little form had often pressed, and across the room was a child’s bureau, and a ferriage with Bertie’s hat and cloak open it. John Latimer’s eyes went reverently over each trifle, and then be i turned to Hope. "Could you hear, my love, to ?eean-j other child in Bertie’s place?" “She wouldn't be in Bertie's place .dear,” Hope said gently

“Our Country’s Good shall ever be our Aim—Willing to Praise and not afraid to Blame.” *

’DECATUR, ADAMS COUNTY. INDIANA, MAY 18, 1866,

John took a long breath. “Would it make you so very happy to ’ have that little orphan, Hope? Had you rather have her than any one of those ' presents I have made you to-day?” “You are a good husband, John, and your presents are very beautiful; but—but—you won’t feel hurt dear ” “Not a bit; out with it! Shall I send the presents back where they came from, and give that tit le starvling instead?” “Ah, if you would!” Hope said, and it was evident that she meant it, though she looked half frightened lest she had “hurt John.”

John winced a little, but he bent his head, and kissed her, and then stood softly stroking her hair with his hand. “Why, you don’t love this strange little cripple?" he asked. “Bertie woul I have been a cripple, you know; and she is so gentle and tender, and seems to love me, and would go to no one so readily as to me. Yes, I love her, I think, and I think God moved mv heart toward her, and that he would make it a blessing to us, doing for her as we should like to have some one do by Bertie, it sh > had been left so.” John wine? Ijagain. Hope felt it, and drew his hand down to her lips. “If you care so much about it, Hope—” John began. Hope brightened, and then her countenance (ell again “Never mind, dear, you are ven good, but she's gone now. I hope she's got as good a home as this, that’s all. Shall we go down now?—the door bell rung some time ago." Jhon suffered her to draw him down toward the parlor again, but at the door he paused before opening it, saying, as be turned the sweet face of his wife toward him “And are you sure you had rather have the child than allo! these pretty things?'’ Hope hesitated, but it was easy enough s ring that, she hud. John kissed her again, and opened the door.

In the very centre of the parlor stood the new crimson cushioned rocking chair, and smiling from its depths, stretching up its loving Lands to her. wasthechil—the child that looked like Bertie! If John Latimer had doubted the expediency ot denying his own prejudices for the sake of gratifying his wife in a very laudable matter, he was inclined to yield now, when Hope turned towards him, the child clinging to her, and saying only, “Oh, John,” laid her head up on bis shoulder, and sobbed as she- bad not done belore, since Berties died. He doubted les and less the wisdom of what he had done a 5 the years wen on. Other children came to them in turn—fair and noble children—but never one that was so much a blessing to all the house, as the child that looked like Ber tie!”— Helen Fisher.

The Power ofthe Proideut to make Removals. I Some of the R<-publicans now deny | this power. Some recognize the power i but are for virtually takng it away by l an act of Congress. That the President j possesses the power, was settled under Jackson’s administration, that of the old | patriot, whom the Republicans now so much delight to honor. Indeed, it bad been settl'd before, but was tediscussed, with much greater ability than it can be in the present Congress, on the appointment, by Jackson, ot Mr. Taney, as Secretary of the Treasury. Webster, and his associate intellectual giants of that day, exhausted the question. Webster admitted the existence of the powor.— Congress solemnly re affirmed it. It has 1 been practiced upon ever since, as it had (been before. Republican malice toward Johnson now seeks to go behind that dei cision and the uniform practice of the ‘ Government. Johnson is right on the question, and Congress is revolutionary. II there is no breach between Congress : and the President, why are they so dis-; trustful of him? Why do they seek to wrest from him his lawful powers? The whole question ot power is reviewed in Kent, and other writers on the Ccnetitution.—lnd Herald The Proposed Equalization of Bounties It is ea’imaied at the Fourth Auditor’s office, which has the sole control of the settlemen s of naval accounts, that thirty millions of dollars will be required to equalize the bounties to sailors alone, if :he bill for the equalization of bounties becomes a law. The Second Auditor and Paymaster General believe tnat fifteen years would be required to settle the claims arising under the proposed law. . The business now in the S-cond Auditor’s office is sufficient to keep the present clerical force of three hundred mjyj’ ly employed for five years to * number of claims on f 5 ’ '->* April, was upward' ■■ ’our ! - O< l and sixteen thouse' i e -oer of claims settled dp- " ..as 26,078, while the nu r rc -nd during the same —0 - at forty thousand.

INCOME ANO LICENSE TAXES. > l Circular from the Revenue Commissioner INSTRUCTIONS FOR THE ASSESSMENT. Deductions Allowed from Income, I Treasury Department, I Office of Internal Revenue. > Washington, April 26, 1866 ) ] The following instructions should be , observed in the assessment of the annual I taxes of 1866. They have been nrepared and printed to answer the questions which s have been most frequently presented by revenue ofijeers in their letters to the | Commissioner. , | Particular attention is directed to the I few modifications of the rules observed I ' in the last annual assessment. Assessors should instruct their assist- , ats to call personally upon those who . have not returned their income on the first Monday in May. If any person is' i not at home, the notice on the back of , ' form 24 should be filled out and the blank i left. This being done, it becomes the ' duty of the tax paver to seek the Assist- j ' ant Assessor and deliver his return. E. A R 'lune, Commissioner INCOME 1. Farmers will not be required toi make return of produce consumed in their I own immediate families. 2. The farmers’profits from sales of J live stock are to be found bv deducting! from the gross receipts lor animals sold ■ the purchase money paid for the same ; If animals have been lost during the year. by death or robbery, the purchase money paid for such animals may be deducted from the gross income of the farm. 3. No deduction can be made by the farmer for the value ol services rendered by bis minor children, whether he actllI ally pays for such services or not If his i adult children work for him and receive, 1 compensation for their labor, they are to ! be regarded as other hired laborers in , determining his income. 4. Money paid (or labor, except such as is used or eftployed in domestic ser- [ vice, or in the production of articles con- • sumed in the family of the producer, may , be deducted. 5 No deduction can be allowed in any i 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 tale, • a proportionate amount of the wages paid I them may be deducted. 1 6 Expenses for ditching and clearing I new land are plainly expenses for perma- i i nent improvements, and not deductable. ' I _7. The whole amount expended for I ! fertilizers applied during the year to the ! farmer’s lands may be deducted, but no deductions is allowed for fertilizers produced on the farm. The cost of seed I purchased for sowing or planting may be • deducted. 8 If a person sells timber standing, I the profits are to be asceitained by estiI mating the value of the land after the re- | moval of the timber, and a Iding thereto i the amount received for the timber, and I from the sum thus obtained deducting I the estimated value of the land on the first day of January, 1882, or on the day of purchase, if purchased since that date. 9. Where no repairs have been made by the tax payer upon any building I owned by him during the proceeding five years, nothing can be deducted for re- : pairs made during the year for which income is estimated. 10 A farmer should make return of all bis produce sold within the year, but a mere executory contract for a Bale 'S not , a sale; deliver?, either actual or constiuc- ! ! live, is essential. The criterion by which ’ to judge whether a sale is complete or not I is to determine whether the vendor stilll i > retains in that character a right over the 1| property; if the property were lost or de- [1 stroyed, upon which of the parties, in the J i absence of any other relation between ' them than that of vendor or vendee, j t would the loss fall? t 11. Taxpayers frequently claim deductions for losses from depreciation in < the value of stocks, or other property of i a like nature. No deduction can in any j r case be allowed for depreciation of value , I of such property, until it is actually dis-1 posed ui and a lo aa realized. M 12. Costs of suits and other legal pr* ceedings arising from ordinary are to be treated ns other , such business and may he ’’ -j, the gross profits ther. I. 13. Money r .lute in the ; arinv or new u deducted from ’ i incotn- .eeeived by a substi- ; 1

tn» for >■ j as each, must be returned b; him at .uoome. .. Where physiciens are obliged toKeep a horse, for the transaction of business, they may deduct so much ofthe expense so incurred as is fairly referable to the business done. 15. Expenses for medical attendance, store bills, <fcc., are not proper subjects

for deduction. Expenses of lepairs of 1 implements, tools, <fcc., used in business ’ • may be deducted. j 16. Only one deduction of S6OO is al- ’ ' ‘ lowed from the aggregate incomes of all the members of any family composed of ■ paren's and minor children, even though [one parent only may be living. It is not essential that the children live with the parents. Husband and wife are regarded , as members of the same family, though I living separately, unless separated by di voice, or other operation of law, such as to break up the family relations. 17. If the members of a family Eave , separate incomes, the returns may be I made separately by the proper parties land a ratable portion of the 8600 deduc- j | ted from the income of each. The pa-1 • rent as the natural guardian ol the minor I ! child, is required to make return for him. ! But where any other guardian or trustee I has been appointed, the return should be I made by the latter. If the minor has no 'guardian or trustee, he should makers- ] turn himself. If he refuse or neglect, an 1 independent assessment must be made as ; in other cases, omitting penalty. 18. If a tax payer has a minor child in | the civil service of the Government, rejeeiving a salary, such parent should in [elude in his income return so much of : the salary of his child as is not subject to ■ salary tax I 19. Voluntary contributions to bounty [ funds are not considered as taxes, and j cannot be deducted. 20. Rent of a homestead actually paid ' may be deducted, but the rental value of i property owned by the tax payer is not a j subject of deduction. Any person claiming a deduction on account of expense fur room rent must satisfy the assessor that the room or rooms occupied by him constitute his home, and that he has no resi dence elsewhere, and this being shown, | he may be allowed to deduct what he act- ' ually pays for rent of such rooms. When rent is included ami deducted as an ex ! pense of business, it must not again be deducted as rent, nor should a poison hi ring a house and sub Setting a portion of lit be allowed to deduct more than the excess of his payments over his receipts. 21 Among the national, state, county ’ i and municipal taxes deductible from in- i come are comprised such internal reve- i nue taxes as have not been included in •expenses ofbusiness, and such municipal ; i taxes as are assessed ratably upon all the i I persons liable to such assessment. But < . assessments made by municipal authori 1 I lies upon the inhabitants of a particular i I locality of a town or city on account of l [special improvements in or upon the i ; streets adjoining the pi emises of such in 11 I habitants, the same not being assessed 11 ratably, are not considered as tax=s de- 1 ductible from income. j 22. Marriage fees, gifts from members t l of a congregation to their pastor, &c., t are taxable as income when the gifts or r donations are in the nature of compensa- i tion for services rendered, whether in ac- c cordance with an understanding to that effect at the time of settlement, or with i t an annual custo m. 23. Gifts of money, when clearly not • in the nature of payment of services rendered, or other valuable consideration, 1 are not liable to taxation as income.— ’ t

j Amounts received on life insurance poii- ! cies, and damages recovered in actions of fi rt, are exempt from income tax. 24. Lawyers and physicians may re-1 turn either the actual fees received du- ! ring the year, without regard to the time j when they accrued, or the amount due ] to the business of the year. But when j the tax payer has heretofore adopted one , method, he cannot now be allowed to! ; make use of the other. j 25. If the manufacturer or dealer has i been in the practice of estimating his an- ! nual profits by taking inventories of stock 1 ! he should take the cost value of such 1 stock, unless he has taken the ! value in making previous returns. -V Whichever method has been adopted--the tax payer should be adhered- c i fortnly. I 26. If interest accrued 5a- ; year 1 on notes, bonds, collect- ' ible at the end rJ ' * it should be 1 returned as/-'' er actually collected or n I: hat income is devoted to’' ■*■■■■ j -of debts does not release! 1 .in from liability to income tax. xd- If an inventor sell his invention at . , once for a gross sum, he should return , , as iacome the whole amount, less the ex- I ' penscs actually incurred in perfecting the I invention, or in procuring the patent! right. But no allowance can be made, for the labor or personal expenses of the ! inventor. If be sell only a portion of his right during the year, he may deduct a proportionate amount of such expense. I; 29. Wherever the salary or pay re- , ceived by any person in Government , I employ does not exceed six hundred dol- c lars per annum, or is made up of fees, or I is uncertain or irregular in the amount: t or time, and has not therefore been sub-

Fiject to salary tax, it should be return*! i as income. 30 Incomes of persons who died aft*r [ December 31, are taxable, and should b« 11 returned by executors or administrators and also sll income which accrued in 1865 to persons who died within that year. lacome which accrued from ths estate of such persons in ’865, alter the date of decease, should be returned bv the heirs or other persons who received the benefits of the same. 31 Residents should make return in the district where they reside at the liras of making the return. The residence required under section 116 for the pnrjioss of taxing income is held to be a residence [during the year for which income is “deprived." If any person subject to income [tax resides alrroad, his reiurn should bs made in the district where he last resided. A guardian should return the income of his ward in the district where the ward res’des. 32. Citizens of the United States residing abroad are subject to tax upon their entire incomes from all sources whatever, and the same is true of foreigners residing in this country. 33 The term “real estate” includes all lands, tenements, and hereditaments, corporeal and incorporeal Profits on sales of real estate purchased in a prev;» ous year nerd not be returned as incoma nor can losses on such sales be deducted therefrom. 34. A lease for years or for life is personal (estate, and any profits on the sale !of such a lease are taxable as income for , the year of sale. 35 Where any portion of a legacy has been transferred by the ex-culor to ths legatee, so that the executor in bis capacity of guardian or trustee has no longer eny control of the profits arising ‘rom such legacy, ibe return of such profits as income must be required of ths legatee. 36 The payment of legacy or succession tax on the bequest of an annuity do> * not relieve the annuitant from liability to income tex on his annuity. 37. Where an income exceeds 35,000 8600 will be exempt, 84,000 subject to tax at five per cent., and the rem duder at ten per cent. 38. All expense for insurance upon property and all actual losses in busmens may be deducted from the gr.iga income of the year. But losses sustained after December 31. 1865, cannot reduce the income for the year. Losses incurred in the prosecution of one kind of business may be deducted from gams in another, but not from those portions of income derived from fixed investments, such as bends, mortgages, rents, and the like.— Assessors should also be careful not to allow the deduction of amounts claimed to have been lost in business, when in reality they should be regarded as investments or expenditures, as when merchants expend money in farming or gal dening for recreation or adorment ratlisl than pecuniary profi . 39. Dividends from which the tax M five percent, has been withheld should be returned as income, exclusive ol the tax withheld, and after the total tax hat been assessed the amount of tax withheld

may be deducted therefrom. 40. Coupons on railroad bonds should be returned as income for the year in which they mature, if they are good and i collectable. 41. Scrip dividends of companies i named in sections 120 and 122 are taxa- : blc as income at their nominal value, scrip : dividends ot other companies should> ! returned at their maiket ’time when received. 1. Gold :bject to tax if kept ~-r actually ivedprovided in schefr — -»e is permanently kept t' .1: or .:sewh<Te for sa'ety, and with !n>- inteation to use the same, such plate : ■ exempt. 2 Pianos, organs <fcc , u-ed in churches or public edifices, are not taxable und r section 100. The term “public edifices" is held to include town halls, public libraries, public balls, and the like; also, free schools and academies which are maintained at public expense, or thrown open to the public free of charge, Private schools or academies, whether incorporated or not. supported wholly or in part by charging a tuition fee, cannot be considered public edifices with the meaning of the act. LICENSES. 1. Section 72 requires all application ; for licens to be made in the district where the business is to be carried on. Section 74 requires all licenses except, auctioneers and peddelers’ licenses, to specjiy ths place at which the business is to be done, and the word “place" as hsre used is construed'to mean the premises occupied by the licenses in the prosecution of hie business, whether the place bo a single [CONTTWfXD OS THE VO VETH TAO«.]

NO. 8.