Evansville Journal, Volume 17, Evansville, Vanderburgh County, 10 May 1866 — Page 2
T-I1E j EV AN S VIIXE PAIL.Y JOURNAL,, THURSDAY, MAY 10, 1866.
CORRESPONDENCE.
. "Indiana Asbttry University, r JV' ".. ;S : f , May7tn,i86.;
.bailors Journal :
It is well understood, by most
Methodists, that the four Conferences
of Indiana have agreed to donate
great part of the Centenary contribu
tions to this University, and it
proper they should; as it is the only
on they have in the State, and is need
ing help,
Th prompt and cheerful manner in
which ethe people are responding to
' the demand of the institution, has dis-
pelled any fears of its decline
,: iThe citizens of this, place are not
- asleep in this enterprise. On yesterday able addresses were made in the College Chapel by Judge McDonald of ,IndianappJis, Horj John,, Hanna, 'rpr. Bowman and Profv Licfce7 Tdnight there is to be a large meeting, at which CoL Thompson and Col. Ray are expected to speak. The citizens "have pretty well made up their minds f to give $20,000 or $25,000,777 '. j This morning the' students ! me , in theiri ,f specjiye classes; and , in' less rthan an hour; $4,500' was subscribed.. ( Three classes gave $1,000 each. One r.of ipay class left his boarding house and. went to' baching that : he . might give a contribution. Eight others of the class are not worth five dollars in the world,-- They live and are obtaining an education by the swtat of their
own fstofi nnA vet t Tipv hive ' o-Tvpti may be deducted, but the rental value of own iace, ana yet tney nave giyen 1 property-owned by -the .tax-payer isnoi a
coniriDuuons tnat wpuia oe iiDerai ior t .v isruii -uil-
room rent must satisfy the assessor that the room or rooms occupied by him constitute his home, and that he - has no residence elsewhere, and this being shown he may be allowed to deduct what he actually pays for rent of such rooms. When rent Is included and deducted as an expense of busines, it must not again be- deducted as rent, nor should a person hiring a house and sub-letting a portion of it be allowed to deduct more than the excess of his payments over his receipts. . .. j 21. Among the National,-' State County, and municipal taxes deductable from income are comprised of such internal revenue taxes as have not been included in expenses of business, and such municipal taxes as are assessed ratably upon all persons liable to such assessment. But assessments made by municipal authorities upon the inhabitants of a particular locality of a town or city on account of special improvements in or upon the streets adjoining the premises of such inhabitants, the same not being .assessed ratably, are not considered- as taxes deductable from income. i .Y ..'.y:.'. . 22. Marriage fees sifts from members of a congregation to their pastor, &c, are taxable as income when the gifts or donations are in the nature of compensation for ser
vices renaerea, wnetner in accordance with
t the owner of a farm, expecting to ( spend the - vacation in accumulating the money. It is a fact; that those " J f' joung men who have to battle so hard, '"are among the ablest in the, recitation and upon the rostrum.- Twenty years ago a number ' of the U. S. Cabinet flawed wood" through the streets of this place to obtain books to attend the University. The Asbury University looks to the people of Indiana for a present of $500,000, and if the members of the Church and the friends of education are true to themselves we will have it. People of Indiana, will you not help us? Citizens of Evansville, you who have made the enviable record of lib 7
westr Iota
them -thari that of vender and vendee, would the loss fall.
- 11. Tax-pavers f reouentlv claim - deduc-
t nons ior iribsesr-rrom depreciation in the
vaiue 01 stocKs or otner property or a like nature. No deduction can in anv ease be
.allowed, for depreciation., of value .of such.
properly until it is actually disposed or
ana a loss reanzea.s ? s -. . 12. Costs of suits a"nd other leern.1 proceed.
Ings arising from ordinary business are to
oe treated as otner expenses 01. sucn ousiness, and may be deducted from the gross profits thereof. .3 , o 13. Money paid for' a substitute in the army or navy cannot be deducted from income. Money received by a substitute for acting as such must be returned by him as income. 14. Where physicians are obliged to keep a horse for the transaction . or business, they may deduct so much of the expense so incurred as is fairly referable to the business done.' -- - - -' . r . . .-. , 1.1- ExDenReS for mvllrat aftonilonoa
store bills, Ac, are not proper subjects for deduction. .Expenses of repairs of imnlA.
ments, tools, Ac, used in business, may be deducted.
16. Only one deduction nfM is allowed
from the "aererecf inmmps nf .nil th
members of any family composed of parents and minor children, even though one parent onlvmavhe living. It is not
essential that the children live with the parents. Husband and wife are regarded as members of t,h aamn familv. t.hono-h
living separately, unless separated by dl. vorce, or other operation of law, such as to break up the family relations-' ; j
1. 11 tne members 01 a fain lv mvs
separate incomes, the returns may be made separately by the proper parties, and a ratable proportion 6f the $600 deducted from the income of each. The parent, as the natural guardian of the minor child, is
required to make return for him. But
where any other guardian or trustee has
Been appointed, the return should be made by the latter. If the minor has no guar-
or gardening for recreation or adornment rather than pecuniary profit. 89. Dividends from which the tax of five per cent, has been withheld should be returned as income, exclusive: of the tax withheld, and after the total tax has been .assessed, the amount f tax withheld- may be deducted therefrom. 40. Coupons on railroad bonds should be returned as income for the vear in which
they mature, if they ure good and collect-,
ame. , . - . - - . ., , . 41. Scrip dividends of companies named in sections 120,aud 122 are taxable as income at their nominal value; scrip dividends of
otner companies snouia be returned at their market value at the time when received. ,'. : V. j .'. SCHEDULE A. j 1. Gold and silver plate is subject to tax if kept for use, whether actually used or not,'except as provided in schedule A. But if plate is permanently kept in bank or elsewhere for safety, and with no intention to use the same, such plate is exempt.' ' 2. Pianos, organs, &c used In churches or public edifices, are not taxable under sec
tion 100. The term " publieedifices " is held to include town halls, public libraries, nub-
lic balls, and the like; also, free schools and academies which are maintained at public expense, or are thrown open to the public free of charge. Private schools or
academies whether incorporated or nonsupported wholly or in part by charging a tuition fee; cannot be considered public edifices within the meaning of the act.
.S3 S3'
., j LICENSES. , - ! 1. ftpptinn 7'2 rAfinlrAS fill flniilicntioilS for
license to be made in the district where the business is to be carried on. Section 74 requires all licenses, except auctioneers' and peddlers' licenses, to soecifv the place
at which the business is to be done, and-1
the word, " place" as here used is construed to mean the 'premises : occupied by the jicensee in the prosecution of hia business, whether the place be a single room, in t V111 i 1? -I n rr nnnroininiy vi o nr ws-tvmu
dlan ox trustee he should make return i whether it be several Imildings standing
himself. If he refuse or neglect, an indet-
pendent assessment mnst be made as in other cases, omitting pesnalty. - ' 18. If a tax-payer has a minor child in the civil service pf-the- Government, receiving a salary, such parent should include in his income return so much of the salary of his child as is not subject to salary tax. i 19. VolnUtary contributions to bounty funds are not considered as taxes, and can not be deducted.
20. Rent of a homestead actually paid
Important Treasury Circular. j
auie uj taxation as nwimc 4
raivost m Ufa !.. ... ""'"""is IV
fCTPUrcnn'i mrx n.vn.rn f uFVe8 an(i dam-
yxxiAU 1U lAA-rAIJiS. fr "B10M01 l0". are ex
liVerJihHtu"1 ft!f! received during the
j e.ayx ku 1,1 1 C lime wiieii inev accrued, or theamnnntoHn i
of the year. But when the tax-payer has heretofore adopted one method, he cannol now Im nllrtwAH t . . . , :
v maul; ukc ui me otner. : . 25. If the mannfncM.mr rvi J
in the practice of estimating his annual profits bv takin? lnvi,tuL i;?Hft.1
?2Uld taHketh.e value of such stockt'un" less he has taken the market value in mak,lnf Previous returns. Whichever method has been nrlnntoH u" . "feT
should iw d wh ?r"' --paj er
on the same premises and used for a Com
mon -nurnose. - But there are ' certain
1 branches.of business Which are not restric
ted to sum premises, as is provided in the act that - lawyers, physicians, surgeons, dentists, cattle-brokers, and horse-dealers may do business-. at any place whatever under their licenses. J The licenses of pro
duce brokers, commercial brokers, patent-right-dealers, Insurance agents,' photo
graphers, architects,- minders,' plumbers.
and insurance brokers may, In order to
av6id the necessity of frequent transfers.
be drawn in general "terms, "naming .the
county. State or states within which 'the
parties propose to do business. Proprietors
oi circuses, jugglers, arc.,- must nave a sepa
rate license ior eacn Estate. '. , 2. The license of dealers must be assessed
npon the basis of all sales made, including
sales inrougn Droners,. auctioneers,, peti-
diers. and an outer agents. , ; 3L, Manufacturers may. Without other 11
censes, ell their wares at the place of
manulactur or at their principal office, provided no wares are kept for sale at such
oflice. But if a manufacturer sell at his
factory, or at his office, goods not of his own production, he must have license as a dealer if such sales exceed $1,CJ0 annually,
ana nis acaiers license win oe assessed upon his sales of such other goods only, anI
not upon sales or nis own manniactures. 4. Hection 75 is construed to allow all 11
censes to be transterred, either from one
person to another, or from one place to an other, or both.1' ' -
5. The tax required under the proviso t)
section 70 ior a license embracing an or
either two of the classes of business therein named is twenty-five dollars.
6. Front the terms of section 78 it will be
understood that no Iicen.se granted under
tne internal revenue law elves any au
thority to do any act whatever. A license is merely evidence that the licertsee has
paid the tax imposed upon the business carried on by him. - - r . v. .. 1. ,.1. T .1 .A 1
oToUfeMfotfafe1
they may not present the claims personally before the departments. 22. Persons whose business it is to sell patent rights should have license as patent-ri0-ht dealers, even though they sell only patent rights of their own inventions.- As-tte88or8--wtilobservr that-'-- patent-right dealer requires a different license.from that of a patent agent.-:j ?-r . , u-: f 23. Trusteesjind guardians should not be required to taito license as real estate agents for selling or renting property held in trust. 24. Every person, other than one holding a license as lawyer or claim agent, who makes it his business or any part of his business to draw deeds, bonds, mortgages.
wills, writs, or other legal papers, or to examine titles to real estate, who, by advertisement or conversation, or by accepting the business whenever it is offered, holds himself out to the public as ready to undertake it; is a conveyancer, and should be required to take a license as such, t i i . i 25. The act.. Imposes no license upon boarding-house keepers r as such.1 Hotels are open to all who choose- to enter, without previous stipulation, expecting entertainment, unless the house is full;' while boai ling-nouses and boarding-schools are open only to those who by previous arrangement have acquired a right to entertainment at such rate of payment as may be agreed upon. . "-. i.; : 26. An insurance agent is one who is appointed by-an insurance company, and acts for it. " 1 . " - " 27.. An insurance broker negotiates or
procures insurance in behalf of some person or persons other than an Insurance eompany, for -which he receives pf-y, commission, or compensation ; for instance, wersons-whb negotiate or procure insur
ance for the insured, or who solicit appli
cations, &c, ana do insurance ousines ior agents,- for which they receive pay, commission, or compensation, are insurance brokers. : i ( i i..,: ,!.-. i . ffs..-.at ,. 28. If any person manufactures in excess of ?i,000 at each of two or more places, he should have a separate license for each
SUChplace.) jni:.:.lf-H:. j-ij vs'L t'li ' ""'t :
. :29. Where journeymen take- clothing, shoes, &c , to their houses and make them up there they should take license as manufacturers - if their manufactvires . exceed 81,000 annually. Under such license they may employ 1 others at the place named therelmr-i'-fr, r . i-.,,-, ;.-..!,- n 80. All applications- for- pennission to hold lotteries, &c, for charitable pnrposes, free of license or other tax-must bei made through the collector of the district, and should bear his recommendation., . '. '31. Selling at wholesnla under; the '32d
-J paragraph of section 79 is understood to
mean selling to oiners 10 sen again ;witn6ut reference to the quantity sold. ' , '' ' u iSa. Drafting having ceased, peddlers may take license without question as to their enrollment for military duty. ' ; " 33.Appothecaries cannot sell unmixed liouoi-s. (except alcohol.) even though pre
scribed by physicians, without -license as y dealers in liquors. ' 1 ' 'iJ-'-; - in-,, in - S4. When spirituous liquors are medicat- ' ) !
MIIiIRS.
ros.,
Wholesale & Retail Dealers in
i WHEAT, ' ' ;-' ; ':'? 11) IVi". tyitx : i.jf -.; ;; ?!,' f o
; WSIBICTIOAS FOR THE ASSESS
MENT OF TAXES FOB J8f6. ' . . . ' - .-. i. .... ..t.
- ftthfr norimii wh (..j A " I Wlllliiui license! Wlin'psnU o.l .,:i
lost, during the rmrhv i " V " "Y f-T)"1 ie oenentS Of dealers In i..r "" ,
ry. the tarahM mV.-'i i i. . . .' S 'I" i rti,t 1,3'' "tKe: eaiers.
?nSLil. distriXwhereWthenr J-anee 'ft'
can-be" made by the far! resident required T'VJS! I
nf ai-rvit v I ""uci nrouuil HO ior tile niirrww. rf t o r I n I r.t.ili - j 7 - . "--', ivci.ppiB (r
-r. vuucrai dt hwinu lo hoi i. r.ZZ? ."-" add jacKS. lawvers. n.nH ln. ,.nn.
1".,'CBWJuenc"unng the brokers . ' vr y-'n
, T'he following Circular will be read with
interest: ---- . t
I REASUKY department. "i f , t - ?f yic?I' Internal Revenue, , 5- i Washington, April 26, ltesj j
uieiuiiowing instructions should be ob-
, iur?rrment or..the annual
3, tov..wu. a ijCJr ij five ueen prepared and nn -i 1 tjrl tr n v ....... . 1 . u
t r""- ""w5 iuo ouesuons which liave been most frequently presented by
'i"u me upni
wSfSSSS Mt5?J.lon 18 directed to the few
iZZtuZ "i. k"e le ""served in the
toL?J?0??1i lnstract assistants ti,?ri5ay nPn tnos who have not 1 if elr lncorae on the first Monday j4ofyAInvper8on ls not at home. the SiS5eo? tne back of form 24 should be ' and the blank This being ?e'ltbe5mef the duty of tax-pavef il8, A8Sistant Assessor and deUvg
T .- u. IV- A. KGiLINS. ' 1. 1 . .-,;., , Commissioner.
-yj INCOME. I
. V Farmers will not be required to make
, jctui u.i ui jjiouuce consumed in their own immediate familv. . :
' Z The farmer's profl ta from
stock are to be found by deducting from the gross receipts foF animals sold the pur
- ir 1 , L'"e -a"ie. ir an 1
"ip uttve uevn
aeatn or robbei
paid ior sucn from the eross
3. 2o deduction ' merforthe vain
kla .1.51-1
u.g uuum i-uuuren, wnettier he actnallV Py w such service or not If his aduH children work for him and receive m- - ?ai12?;lhf ir labof. they arito D??e-
Kg his income. laoOTers m determin i. MnnAv noU 1 .. l .
tVi o.rT j , Bxcepi sucn as
.i. ""''.'"J 1,1 "uinesuc service, or m the production of articles, consumed in the family of the producer, may be de-
EL X- .3 3 ..... I x . '
- - av ucuuouuu cbii oe anowed in any
caws ior me cost oi unproductive labor. If
uuunc ncryauu are employed a portion Of - the time in productive labor, such as the making of butter and cheese for tale, a pro-
.iijtfc,- cvAuvujui, w tuc wftKt paid tnem may be deducted. -
; ' xpenses for ditching and clearing new land are plainly expenses for permar
ut-iii improvements, and not deductible. 7. The whole amount expended for fertilizers applied during the year to the far- . mer's lands may be deducted, but no dr . duction is allowed for fertilizers produced on the farm. The cost of seed purchased for sowing or planting may be deducted. : If a person sells timber standing, th profits are to be ascertained by estimating the value of the land after the removal ot ' the timber, and adding thereto the amount , received for the timber, and from the sum thus obtained deducting the estimated ..value of the land on the first day of January, 1862, or on the day of the purchase, if purchased since thatxlare. ' 1 t 8. Where no repairs have been made by the tax-payer upon ffny building owned by him - during the preceding five years nothing can be deducted for repairs made nJatetfl Ule-yeajf Ior which Income is esti10. A farmer should make return of all ( Bis produce told within the . year, but a -- mere executory contract for a sale is not a
- "Tisry, eiLner actual or constructs - live, ls essential. The criterion by which to
f ? T"r","uf",8tne year on
notes, bonds. Ac. iavnrui on,. 5..nri5!:,r
t.h end ti', """""-"'"'e at
m inmm. V,'' returned
not.
, . , t - nt: I t l Ul lied whether actually coUected or
V? I Pr.Perso,,,!i1 expenses of tin in IOi$ seH only a portion of his rlrflt . t he year, he may deduct a pi oport amount of such expense.
'27. :TI6 fitsSt that lncomp Is iinvnt w
payment of dehtsdoPH nnt vcJ
from liability to income tax. t
o. ii an inventor saii hia
iVr rl. iri"" reiurn as
t w "ok wjiiouni, less the . Pnvfft.atUlvjnc,u"red. ln Perfecting the
r ..p.n.c mii ue mane ror ,ile , br.r personal expenses of .tin .inventor.
aurinir
'tloilfltl
29. Whenever the ml
by any person in Government employdoei not exceed six hundred doling i X? S
or is made up of fees or ls nnrorVoi I V TaV lnaclne business irregular in (fee amoSt of time inih lffln. even his pri not therefore l,,. chf; .ha order that he may be held lin
it should be rrtnmwl n l,'
30. Incomes Of twrsnna url,, rl ill . . T
cemler 31 are .taxable "and should X rl! turned by executors or .Hminw-;'. --
also all income which accrued in life to persons who died, within that .... , i.
come which accrued from the tt-
in 188.J. after the dat c
aint ofUieiVsalsshotla
return of the sales f of t he previous vear if it shall be found that the
i. , wiucn me license tax has previously been assessed, an assessment should be made for the deficiency at pnee, and returned to the collector uvon the next monthly list. The- assiSTo? 'should judge of the amount of sales, and not be governed entirely by the dealer's returns! iaFP63!8 Prbable that loss will ensue if the tax is not assessed before the end of the year, the assessment may be made sooner. When a wholesale dealer has re? cently commenced business he may bea.1Ihrcngr?16 h-,S Probable henever a llcehsed retail dealer is jJi U$aZe made la exceeding S35.000? he should hs rpasuxH vv'
dealer from the HnTrvX U ' ale
The collector Sho " n7'lS
''?SnfSihe,amount of reassessment. :". i 10. Whenever a liivmu -r,.,,i v.iv. J
certain . limited ammmt VZ.T.
can be transacted is transferred tonother person, the collector at the time of making
uumuuss men aireauv dono thereunder, and such license so tmnsferred will cover transactions in the hands of the second or. subsequent holder eoual to said limited amount, less the -amount or amounts so entered, and no more. P 11, The liability to license-tax depends in many cases upon the question w hether the party makes a business of doing the acts specified Occasional acts do not render a person liable to license-tev il JJ
?ef,ar7 that the business should be his
or even nis principal one,' in
wriKi iiujtie. ij H per-
. ed or mixed with foreign substances,, but to so light a degree that they are still used as beverages and are sold as such, a liquor dealer's license will be ' required by the seller. 'When the medication or admixture is carried to such an extent that t he liquor is no longer susceptible of being used as a beverage, a liquor dealer's license will not be required.- '-;.- - 1 1 --' .'- 35. Butcher whose sales do n exceed 81,000 annually are entitled to license upon payment of i-V Butchers who sell bntclier's meat exclusively by ( hemselves or agents, traveling from place to place, are entitled to license upon payment of $o, regardless of the amount sold. ( r 30. Pei-sons who sell meat at wholesale Are wholesale or retail dealers according to the amountof their sales. By selling at wholesale in this connection is meant selling to be sold again. .- - in. Builders and contractors are not subject to license tax in any year jn which they do not construct or contract, nor unless their contracts are in excess of 2,o00. If a builder commences business in March, and makes a contract amounting to $100,000, he tVVfiVWfeilifbjalnnceQf the
per annum, the proportion for two moiiths is $416. to which is to hn h-i.ii .iV 'f
for each thousand dollars in the contract in excess of i5,000. Tha same law and rulings are applicable to sub-contractors. "
r ""ii niti v clllKIIftv fill. ItaruMi 4
-si b r - M
as t ft
' i.'.S'.i '
AND
a f, A'),t vfM:t.-l ! ''. .IT ,E E.l.
'"CD .'0
14 M f
DRY GOODS.
Schapker, Bussing & Co.,
99 i 'SS , S3
Millinery & Fancy Goods,
-AT-
E
47 & 49 MAIN BTBJ:ETc
i .(!
tr:. 'Jf' Indiana, .
Corner Locust and Canal Sts.
BOOTS AND SHOES;
such persons
cease, should
be
'i Hci me ujiih r no
rs or
son holds out to the public bv'adverti! ment by words, deeds, or wr ItLg. that h is ready to transact umrbij '
reaulrihir license h ...t ...V' l'V,JU"?
therefor, nlthougli the business in quest on may not be his chief or .Vo."An."..n
i---v" -..iCT r.,cn wt-uxionni acts do not fnpPrtl ?be8"owby the terms of "he
... urn iiu uotiw; wnoiesale
39. The liabilitvnf nArJiVToro o',i -
cial brokers to license tax depends upon the f?o?Hne' "?d,ls not, ected by the fact that the partv is emnnvni Vi,r ,f, j,;
acting merely as an agent. 40. Watches iii(l-taipii7.hi .i ,
come within the definition of jewelry and may therefore hfisnlrl n,i. i?. in,a
dler's license. . s "W'""'U"P" .. 41. A retail denlpv In l:nnn, ii.
close up business nuv 9d n L "
stock at one auction sale to different purchasers, or may-sell the whole at private ?ne Purchaser, without license as wholesale dealer in nnnn i
to different persons at private sale in quaniio1ieiie!fedlng t,hr,ee KRllons, he becomes liable to tax as a wholesale dealer in liquors. 4Z Farmers who produce annually butJy??'' charcoal &c, In excess of ?1,000 at one place should take license as
iiwiiuwcmrers. i ney may, however sell all products of thei? own' farms in tne manner of peddlers without peddler's 110ns t J,Persons traveling about the country as theagents of manufacturers or dealers, nnorers fo,r goods M agents of one Pern or firm only, such as salaried clerks ?Lf. L"ilirelb,y tbe month, should not be
brokers - licenses as , commercial . AH parts of decision No.' 139 inconsistent herewith are hereby revoked.
Schapker, Bnsslng & Co.,
jcai jw wiiii-u income is "derived." If
iwh suujcci io income tax resides abroad his return should be made in the district where he last resided. 7
i.,?K"i,2?Il." Income of
.h. """' wnere tne ward re-
32. Citizens of tb TTnitnyi
abroad arestibit iWrir1"'?1
12. Wholesale ftrifl rotnM i , !1 . i
. . - . ... urnicia 1 1 1 ; I V 111 business asconfectioners.apothecarles and tobacconists at t,h uni X 17..";
dltional license. ' r ""u"".ul"-
nir "Wholesale dealers in liquors may ell
chandise. and may 1 11" !'"
5S&ffl
.. luiuiin at, one time tn i same nurchnser ho .h i.i i." ""le lo the
CARRIAGE MAKER. ,,;,.F.;HA3blEBSTEIX,B '
Carriage aiid Wagon
3 XA.IV TJJPvl OTOK Y.
CORNER MXtN STREET AND CANAL.
T 1 1 P linrfoH;f rrt 1 ' L i
ji i ' fc u "ow on nana a splendid assortment of. finished Carriages
.. . . ti,..K iiaur, iney are ot the latest wwIil',"p.??.ve,l r. a"d innde
. ..tii5ci nuuiWWBTa. -LIEht Ifm-lr.
:s?ir.with Stationary and .-Shift-ilso, fancy light Trotting. Bi.g-
the same
this countrv
30. The term "rmil aotA A i
lands tnVf- v,,..1""? same
Ci " .""'vl.'": onts on sales of should
) nnhU ".j 7 i""'us year paid him upon
ioTh.r; r' "vf 5, income nor can 15. Hotel keepers ..l,
ii I ueauciea tlierefrom their irn,Kt vithAi,r i-J norses of 34. A lease for vears nr tnr nr. f.nelr Kuests w lthout liverv-stahl
estate, and any profits on Thl ir""JLM "cen 1 ?
iciwe are taxable a nmmo i -
35. Where any portion of a legacy has been transferred bv the X V,
enter the amount of rV" .
the license.
oif
awnvs Hup-
l.i r..,t. .
gies and Prince Alberts.
I have Buggies gotten np extra strong, for country use. My work is made of the very bt and thoroughly seasoned timber
and ironed with extra refined Iron. I
.' , Large Retail Dealers In i '
- S g & E--' " 0 . n J - , . 11 : ;;; drygoobs i c' I n o ' S o, - a b -. - -
riVl'll;!;! J7. ,t ! ' Mnnftery-FancyGeo'ds,""
:!l " - . '-'-:".'-: :-. !f '-'7."'.- SV;. '.'H;''. i 'ft? i 49 MAIN STREET, ". i:'-'S-u:;- g-rar o"; A'Tef- v.? ' :' -" ", " :!,-:. i - :-' nrP.j.-f, .,, a fr,art,.g,:! .. ,:f: a :-l;g. : . : - "r..-f-: ' ;i - . V, :;! : f .? ; ! z. 1 1 3 !: ? -.'2 ' I - S . ' Evnme...:.... .....,......:...M..I.,diwn. I f S ; -M.yr,,,;,..,,..-: - - 3 ?''.. ..g. I J , ..... . j. ,, ., . ',-' 5? 1 a'-'ST ; - ' " -O :.'..-'): - - . .::-.g-.: S ' r'3: ".. . : : I 1 i I orL Store . rr'.vr;f 'S.,g''5;-AV.ft gf .?. f j ri.lQA'AND'RETAIL." (D -; :'- ' '-; : . . -. 'i ::.:;.t:.?' . -S Odi I-H',M.1 i - "t" S
i .' t ,-i . rj ; ,.. :.t .
U. . . 2 ? fc:;:'':;r:.::.?::-'
s .,!1t J ".i',, a: -S
legatee, so that the xmitnr "n m.L"1
city of guardian or trustee, h'as no longer f ny control of the profits arising from uch Wacy, the return of such profit? aVtacome must bo required of the legatee. s " taVnbtptymenJJ teBacy r succession rSnJi .ue belueft of an annuity does not relieve the annuitant from n.ihim
come tax on his annuity. J Vi; Where an income exceeds $5,000. 100 m ntT'S'000 ub3r ,o fi cent. ' remainder at ten per "rJi1 ePKhses'for Insurance nponprob ddnnti?,JactUvi08Se busineVmay oeaettucted from th m-rui . v
?ieTi losse8 sustained after December dl, looo. cannot. no!tiu v. i . ,
of oMte TT11 ln the Prosecution ?J 2. of bQSiness may be deducted from gains in unnthw hut rv'
52TM?rf lBme emed from fixed In!.
nn.uniBii. i nHPrimrinn rw urnion i i . - , -iiacu
ijudae -whether a sale is complete or not is ZTj.Z? m- mrtgaees, rents,
termlne whether the vn,w .tin. ' . 'r- ' Jssessorj snouia also be
to determine whether the vender stiU re- J tains ir that charter a right over the propert y : If the nronertv uur.
fif' HP,0".111 Parties, in the
mvi'v v vnici reiauon between
careful
fllflA h.
Amrwuntc i..i j . . . v.. i - vl
-""""T nave neen lost ln business., when in. rulll.. th.., .v-i v '
when merits wprndmTn 1
16. If a Drof1titA fr
10,000 annually he should be treated commercial broker or a dealer,1 as the case , 17. Licensed peddlers may buy uo pro(ini to sell again as peddlers. n.-lth'J, "Rpr?Uuce
prod lice brokers. Produce brolrri. i..i!?
peddle produce from house to house with out licenses as peddlers. - vrith-
.- wrwiniu or - unDroken nnr-iroiri-
pieces, as referred to in rai-U.:.?lJ, "I
section 79, are held to be packagesTr pieces
turer: wholesale dealer or importer ' wifT out being broken ordivided. , . '. ,tb 19. Distillers mav sell their ...
distiUeiy. in large or small VSrELe
eiiner 10 ue aranK on the premises or nnT without other license. The same prWiie is allowed to brewers and rectifiers. Disinters, brewers, and rectifiers may alio iVil liver their liquors to their recmU.-L8?..??-
Peddle.1 theuntry without licen
furnish food and lodging to travefe YJr pay should be licensed as hotel-keeper Yet anoccaMiotinl act of thi iri.i Si-:V3:
not be construed as rpmicrin -... u
liable to take license; ""1 person 21. Persons eneaed in tn nn,
prcparins legal papers in mnrt
against the General Gevernment should
..v.c.v7 vuuui agenis, although
no factory wheels, iny wheels being made by hand at the shop, by the best of
.TV 1,w:lrrant a11 my work to give entire (.'(I H.t.lct Kill 111 ...-tir-ir T"i ; .
ing to nurvhase anvthmsr in mrr n ..;,
find it. to their interest to call and examin my stotrk before purchasing elsewhere. I
..f,.. uj iuwri possible cash
7.: HOTELS
American Mouse. JOHN TRAVIS, Proprietor. ;
Water St., between Mi & Sycamore
Free Omnibus running from the D
1$ m
In
pot.
. prl8
.Dr. E. T. Itancio, . ; OFFICE AND DWELLING NO. 24 FIRST , , , STREET. ' -" '' First Door above Walnut. . .. -f mil-Cm
o
o
. -'a s
-M. b P3
ui.
A:
'0
'X' e
a lVew Spring and Snmmer
DRESS GOODS,
RICH MOIRE ANTIQUE SILKS, RICH PLAIN SILKS, ';. RICH REP SILKS, 7 RICH. MANTILLA SILKS, New Spring Sacks, !jI , ' . , ( Black Silk Basquines, 7 ' . , ',. Light Cloth. Talmas',' v , : , . , , Lace Points and Circles,
vi. 1
-s. X .0
p ,:'V.
Fancy CnSSinierM and r'lnnfeliimi Vrcn.h
Twilled Broadcloth. Cloak mid Drfvoj Trim.
minn Punnv nui. nntna t- . , . 1 1
at greatly reduced prices. . , ;s , ;
, 14 and 16 First Street,
' Three doors west of Sherwood House.'
BLACKING.
COAi.
. .- bodiam i'coAi.'aiijraj's.' OFFICE ON 'WATER STREET, BEtween Main and Locust Streets. ' -i A constant supply, and orders promptly filled. nov31
Reduction in priccgi .' i: , :.',' to the basis -of , : ,j . ,.
GOLD AT PAR I OnptnU, To promote an nia . . 1-.
distrfbuUon, the Factory PrteS have bein largely reduced, with extra & discouS for moderate onnnt it !. "'nr wiwcounw
Jil81.0' ?rlcs and 'discounts, adflref v ine street, ('(ncmnnii nvi "
may? dlw tHOS. 8. BliTLKR. A.t