carolina watchman sk3ii-wkkki.v vol xix vlisiuiiiy n c september 2 1861 number 35 j j bruner itor and proprietor terms in - 1 ' .. i i in '' ti:m.i \ n tax i y 1 spare r iom for th • . bul by omitting all that part pro f i ,; i issue of tn usury nol - iw all thai i ' ;■ ; , i will be well for e iry pei - ! ""' h ' paper for it will !„ ! frequently hi n after : 1 ': *. • ' ' to ii w ■ 1 2 and 3 provi ; | i is i i i . .--. | 1 1 ' i ii ■ . ismy notes i ';: the ral i of i i i ;•-, i ] -,. , ',,.,- '.-'.,•'. ' , | ; a pa j ol , nil : dues except port d u ty on \ | , , „ | -. and for othei , the is mds i i per i *** . 1 1 n i lor tli ■ -:, • i i ill l of lhe • bt and ting th i ,., v ■ l w ir tax sh . | and i : ' i u d r . ' d n value of lhe i ' ' .,.'•-• h . . ': 1 : ' •' 1 1 1 k i n d s ; s 1 a \ ; 1 1 i , ' . . i . i ink stock ; ra md and other coi ,; -' •.'- : in nt iy at iutei esl . or • ''■;::■:.. ill l ll 0 1 tcs and i , nmi.'v : am i ica an i c i*di 01 i or on t in ink elsev ; cal . !, uses , • : • • * ' _' i wal ies gold tin i - ■''>' plate pianos ; and | icasuro cai i i iges : /'■' ■ ; . iw ver thai u hen the taxa 1 . irty li ri i ai ive etuim i ale i of an ol i family is of 3 tli 11 li , ■ ■ id .' - such ' i **. 1 ' .! • 1 ropi : i • xeinpt from taxation uu , r this tn i ; r that i ols and of cl \ oi ls 1 1 itions or as , for the purp '-,• of m li uch iis cor ial ns or a t tis ■■ 1 i'i shall bo ex mpt i tion under this act ; and i ■ i fur ', that all 1 md all propert . state for public | nrt 1 •-• - b ■ 11 ; ix 1 ' . ' ! 1 . "- ' . .). i'hat for tin pun f asccr i pr perty included in the ttb ive - 1 ' he \ alii if an i the ] 1 ■', ith the tax j a t a x d . i •. tppointed one chief e tor who ' be charged with th d il . •■' a e '■ r .■:' . ubj ei lo the i '■ ci tar ol ih i'reasi ■ s lid mil be app inted by the presi n 1 shall hold his for one y ar i'uti iry < two thousand dot i i i gi vi , .'. ith - barge the duties of h int a*i may be pn lib lb sec i'reasury , an d the du ■ his . and to supj 1 it and d the < i be sai i chiel collector - ' appi obal '■ ii of the s i ary 1 t iry appoint 1 tax coilecti r for ti d i s 1 1 i ct , w 1 1 0 i u t \ i t s h a 1 1 cause in a ssmetit '■ < be ma le on first 1 iy .,;' novi tub r next ' he taxable property in his disli ict led in each of the ab ve mention ■! - ol property and t ho pei then ng are in possession thereof and in . : thereto the said tax collector may ul assessors who shall proi igh every part of tlieir respective dis . and alter public notice shall require owning pos — ing or having the caro and management id any property u to the tax aforesaid to deliver written - of tho satii which shall b made in 1 manner as may bo required by the ' colli ctor aud as far as pracl icable formable to those which may !"■ requir ed for th mi purpose under tho author if the respective states ; and the said are authorized lo enter into and ■ all an singular the premises for tho put ioses required by thi act ■. i it any person shall not be pre i to exhibit a written list when required . ' :, ' , e tit to disclo "' the pal'tic 01 taxable properl v hw ned or i • by him or under ins care or manage '. then ii shall be tho dutv of the offi ' '" mako i list which being distinct '} re » * and " nted to shall bo received i ilu li-t of ik-ii person ■ 7 - t'»«t if any | |, n || ( -,.| lv . er '"' disclose lo nny collector or ass ssor appointed in pursuance of this act und ri*qiitritig h list as aforesaid m false or fraudulent li with intent to .!■ feal or '''''" t " valuation or enumeration in t ii tendi 1 to be made such pet ion so ofteii di"s shall bo fined in a sum nol excei ding bvo hundred dollars to be r c ivi red in any court of coinp liction ■ s - a'o person who shall fail to deliver lo tin • - ctor or a - or n lisl ax iblo pri pert al tl.e time prescribed bj him shall b lo n double tax up hi till ins tax il | ,| i-ty il • , |', d by tho collector nr ass ssor and . '" be co li ctcd iii the same in tun r nnd b ih ■ same process as is herein pi . . 13 to 1 ■ i _' 1 1 • tax "* ' ■ '•'■ riielisi hull be inn !> in i ference ' ' ibe i i situation of the p op rt j ' tl 13 ol •' i lobei next an 1 - " in , h onl h i an ! ! -. 1 ! .• i ' liands of i-aclt ' 1 ibo tax uoll dors on ' i ' li 1 d iy of 1 ci mbi'r n xl ; an ! up n ie fi i li tax collector 1 ■■ ' : \ one d ivs m t etisuiiio th sa i irsl i » c ni •:•. i iur in i detenu ill ap " lis r nn lhe said issessmont 11 ■■ 1 ■ h ns for lhe n itic.l 11 of a d ih ix win i such i ix nia have b en ine im ■!. tax ; wl : ■ , sliu fin . . s '•• i th ■ ■ ".. ral tax 1 nllectorssh i ti or b.'l irst d iy of ! hi 11 n \ en r fin nish ' ' the rlii i ■■ ir d the 1 ■ in w hich his disti ,,■■ 1 itu it !. 11 all th i :.' - made ii , ■. •, : . 1 ict and ' ml of the lax tn > aid b such person spc fvin r each h ct of taxation ; ami th , : | , ir sin 1 ite tl i ■ f.iiiii md i u'w ud th led li : i i iv skc 1 1 1 ho said s vera collectoi - first day f mav next pro ' i 1 1 every p rson li ible f ir the lid ' v ' : inioiitil illy due and \\\ ing and he shall previously jive 1 or twenty davs tu one 1 wrsnapei ibl shi i u his disti ■ 1 by in i tal i.s iu al least t iur • in ti '\\ nship u ird or pn cit his h • time and ! i ice at v hi h he vill n '. ll said tax ; and on fa 1 pay tie nil it shall be th : ■' • ■ lie c ' ■ ■ ■ i i -. nl . da the i t day of may aforesaid bj 1 01 1 i s d e p 11 1 . ' co t 1 1 1 1 i a i 1 t a x by d n ss and do of thi ■. i . 1 or 1 f cts of the p rsi nis delii pi nt vnd in ■ . ■ of such ii ■•■ , -- ■ hall be tho duty hargod ivith the colli ct ion ' ■ make 1 ir i • 1 .- to bo 111 uu an ti i-i nut ol the '■' ids or chat lies w hich mat be i trained a copy of n hich signe i j : ' . ''. llcll li !■ !, sll.-l th the owner or j r of . i . hattl s or < ii •'■■-. or at hi icr d *, , ing w ith a note 1 if tho sum tided ti i tie inn • mid place of sal ; ai : the said ollici r ith cans 1 n 1 tion to b ; i v advertised or po^t i ip i i ■.'. i publ t places n ,' 1 to the uf the person whose pi ; . , : l 1 1 1 co u r t - 1 1 o u ■ ' ' • n 11 ty ;' not more than ten m tut w hich notic 1 | ty tho ail dis i i , nod and i h ■ time and place pro ■ i ; , lho sale i reof which i n hall 1 : i ■ less than ten da a from ti ■ d ite of such , tifieatioti and lhe 1 ice propos i tor the sale ii it more than ti u miles distanl i'i 11 th place of tne , it distress : i'ro , ' /, /, i ; . ii in any c ise of distre - for tin pay 111 lit of 1 ixes al i ■ ■ '!, the roods ltles or effects so 1 1 i *•! ill and may be restored to the owner or possessor jf ( ii ,|' ti t ho - ■•','• then of r men i ' ir tender thereof shall be 111 ide lo the propi r officer charged with the collection ol the f u || amount demanded together with such fee for levying and such sum for the neci - sary and reasonable expense of removing and keeping the goods chattli - or eft cts bo distrained us nny bo allowed in like cases by the laws or practice of the state wherein the distress shall have been made ; hut in case of non payment or tender a aforesaid the baid officers shall proceed to sell iho said u r - s i chatties or effects at public auction and shall and may retain from the proceeds of such sale the amount demandable for the use of tho confederate states with the necessary and reasonable expenses of distress and ah and a com mission of five per centum thereon for ins wn use rendering the overplus if any t n . he to the person whose goods chat ,,, , fects shall have been distrained : provided thai it shall not be lawful to make distress of the tools or implements of a ' radeor profession beast of tin plough and farming utensils necessary for ihe cultivation of improved lands arms or such household furniture or apparel a may bo in «■■ ii \ r,,r a family sec 12 thai if the t i assessed on mv re-al i itato shall remain unpaid on the i day of juno n ixt lhe tax collector of tho district wherein the same is situated hall on tho lir-t monday of july thereaf ter procei d lo sell the same or a sufficien cy then of at public auction to the highest bidder to pay said taxes together with twenty pi r centum on the amount of aid taxes and costs of sale : said sale to 1 at the e im house door of tho county or parish win i iu sai 1 r al estate ia sittmti d and il t here shall be m ire than one conn t or parish in n 1 tri :, the aid tax col ■■ • tor is iitithori/.i d to ap oint ■!, putiea to make uich sales in hi name a he cannot attend to i tins if md foi ill ian !- so • il i by said i ; nl . the ,|, : , , herein tifl i l'i i led for li-ill h • \ cuti d b ■ ' ■ tor an ! ', - d . ■;, i le shall i • ' alid whether th real ■ into so sold sed in th name of the li no o n i ol hot hill n dl c-.i the p opei ly shall not be di o as to enab i i • , ,; f part i here lhe whol an mill of the tax costs chat - and commissi i lhe w hoi ■ '!'-.. h pn rt shall be sold an 1 trpl ih ■ ;' in sale tfter sati lying the tax cosi -. cl irges and count , sha paid to 1 he oto m r or 1 ' il repn i itives nr if i or thc , nr refuse i i 1 1 .• ive tho nil then such surplu ' shall in d j isited in the i ■ .■■ \ of tin jon :'•■ 1 r ite si id s to 1 th in id for ti • -" , i the o i ■ r ol ' il f j'1 e-ellt'l lives until he i th -, li 11 make applica , lion therefor to tli - cretary of the treas ury w h o u | ■ , li i p icatioti , shal i 1 > \ . . 1 1 1 1 1 1 1 i ' 1 1 t i . ■ i , i iry can i lhe same to be paid to the applic ml a n 1 if lhe prop rt otfered f n - lie a af t - lid c in not 1 sold t i l li ami unit of tho tax due then ui to ith the said aildil ii iiial t went v . r ceutut ctoi shall pur chase the same in be mlf of lhe i loaf ate states fur the an unit afon said : pro ■'. thai lhe ow in r i t upei inl undenl th pro i ty af it ■ - , ; i before l he same i ,• i , n a ' u illy - id shall bo al ■ lowed 1 pay th amount of the tax there on with an ad li tion of ti n pi r tit urn it the saiin j on tho p i tin nl ■ if w hich tho s de of tli said property sh ill not take place : pri . ' ial tho ow ners r heirs executors . it itors ot hin | : n on tlieir beba ill have lib to t di '.; v lands u i other real prop 1 1 v sol i as aforesaid within two years fi un the time of ride npoi the pa ment to the ctor for the u of the purchasi r his heir or a tgii ••• , ot the iiiioiint paid ijv such purchaser with interest for the il the i ate of twet c ntiiin pi i llll an i iio deed sha i .':'•'< ll in pur stian nl neb sale in ' e of re demptioii shall ha ■ . i ' proui ■ u hen ' ; any land , | other ri al property ii '■ r taxes nnd r the | ill be in the ■ , ,, n ice of the c mfederatc states i ■ and nt t tim ii 1 - til ■ shall have been made tl i i ■ ill have the b i | (•<**,* of t ' ■ j i he i 1 property at an , time ivithin two i ars after the • of his tet in of ■-■ i • ice a nd tho col tor shall render a distinct account of the ehai e'i - incut n d iu oll'ei ing and a ivet lis jtnr for sale sin li pio rty and sh ill pay into t be treasui y lb ■ sut plus it any there ( of the i fon - aid tuldil n ol twenty pi r mi as the e ise tiiiis b ', after d tfraying the chai-o-.'s and in every ca of the . f r al ■ state which shall bo made undi i the a tlhoril \ of this net for tho as sessment and collecting of direct taxes by th e hector or mai shals respectively or their lawful depulii -. ri spi ctively ur by an oilier person ot pel sons iho deeds for the ' state bo sold shall i prepared male executed and proved or acknowledged at th time and times prescribed in this act l v tho collectors r spectively within whose collection district such real estate hall bo situated or in case of their death or re moval from office by their successors on payment of the purchase money or pro ducing a receipt therefor if already paid in such form of law as shall bo authorized and required by lhe laws of tho ' lonfeder ate stat or by the law of the state in which such real estate lies for making executing proving and acknowledging deed of bargain and sale or other convey ances for tho transfer and conveyances ol real estate and for every deed so prepared made executed proved and acknowledged the purchaser or grantee shall pay to the collector tho sum of five dollars for the use of the collector marshal or other per son die tine the sal of the real estate thereby conveyed the commissions bore inafter allowed to each collector shall 1 in full satisfaction of all services rendered by them tho assessors appointed under them shall be entitled to three dollars for every day employed in making li-ts and assessments under this act the number of days being certified by the collector and approved by the chief collector of the state and also live dollars for every hun dred taxable persons contained in the lists a completed by him and delivered to the collector provided that when the owner of any real state is unknown or ia a nun resident of the state or tax district wherein tho same is situated and has no ngpnt resident in said district the assessor shall himself mnko oul a list of such real ■ tate for assessment sbc8 id 1 i 16 in 1 16 provide for keeping separate accounts at tbe treasury 1,1 each subject of taxation collectors to uive bond iv to sign duplicate receipts fcc.j si:c 17 lhe taxes assessed on each pet ii hall he a statutory lien for one } car nj nn all the proportj a that person m preferanco to any other lien ; the said lien t " take from the firsl day nf < ictober to v inch the valuation has relation and the lands an i other property nf anv collec tor shall li bound by statutory lien for five years i'm all moneys received by him tor taxes tho dat of such lien to com i nco troiii the time of his receiving the money sr.c 18 th compensation of the tax ctors hi bo live per cent on the liist ten thousand dollars received and tun and a h ilf per c.iit on all tuns beyond that am it t until the compensation shall reach 800 beyond which no farther compensa t ion hall e paid sec 19 authorizes the secretary to frame instructions to collectors feci sec 20 corporations are intended to be • m braced under the word person used tn this aet ; and whenevi r he capital stock t any corporation is returned by the cor poration itself and the tax paid the stock iu the hands of individuals shall be exempt from tax ; and also all the real estate owned by the corporation and used for curving mi it business and ibe capital stock of all i corporations shall be returned and the tax i i bj lie . ... j i ti tliuuaoolvoe nnd not by the individual stockholders the term merchandize is designed to embrace all goods wares and merchandise held for sale except agricultural products of the country m mey at interest is intended lo include th principal sum of all money h longing lo any person other than a bank i upon which interest is paid or to be paid by tn ■ lel or as the same stands on the [ first day of < letober the term cattle horses and mules i intended to include i such animals a are raised for sale and not such a are raised merely for food and work nn the plantation or farm where they are held the term real estate is inten ded to inclu le all land and states therein and all interests growing thereout inclu ding fi rries bridges mines and the like and m ail cases the actual marketable val ; n - of the property is to be assessed the remainder of the act provides pen i aiti.s for coin if iling the treasury notes and bonds except the following : — si i . 2 t it any state hall on or be fore lhe in ' day of april next pay in the treasury notes of the confederate states or in specie the taxes ass tssed against the citiz ii of such stale less ten p.r centum then in i shall be the duty of tho secre tai of tho rreasury lo notify the same to the several tax c dlecrors of such state and thereupon their authority and duty under this act shall cease — . -» • gen wool — wool issaidtobe an older man than scott — between ;."> and 80 his ferocity which has i increased with hi years is his high est conimednation lie is yet to win his first battle in visiting the vi cinity il magruder he goes to a bad place for victories — rich whig southern guns the charleston mercury mentions a 12-pound rilled cannon made of wrought iron at the foundry of messrs cameron & co in that city and a 32-pound nun rilled at the same establishment in shoe pegs — mr a u.tomlinson bloomington n c has put up a machine to run by steam to make shoe pegs which the south has al ways heretofore been content to buy from the yankees the yankees — wo are permitted to publish the following extract from a letter received by an officer in the con federate army temporarily in richmond from his brother in bal timore dated 2d instant it will repay perusal ; " i was in boston when the news of the rout at manassas was received never in tuy life have i witnessed such a scene as state atreet present ed tho people wept cursed and howled administration papers had led them to beliovo the rebels would as usual beat a precipitate retreat on the appearance of uncle sam's rand army indeed they really were ashamed ofthe south believ ing them a mass of cowardly scoun idrels they could scarcely credit the i news but when every succeeding i despatch only confirmed the pre iviousoner announcing the total rout lof the federals their countenances expressed tho deep emotions perva iding their breasts and utterance was igiven to their feelings in the manner labove written i spent three weeks lin the eastern states and from ac itual observation do not believe it possible for gen scott lo raise the 1400,000 men tho 400,000,000,1 iknow is not to be raised 1 tell you ininetenths of those enlisting do so lonly to save themselves from star vation you may rely on this for ii have been among and talked with ithe people of seven states and know iw hereof i write bull run was a glorious day for the south praise ibe to god for it 1 i tin new orleans battering kam — the same parties who arrived lat new york from the south and ij^ivc the information of gen pillow's movement have also furnished the new york commercial with the fol llowing description of a novel im iplemcnt of war intended to operate i against the blockading fleet i at algiers a formidable instru iment of destruction is being prepar led and was expected to be launched about the 20th the tug boat enoch i'frain built in boston and one of ithe most powerful tugs of her class iii as been converted to a purpose ne iver intended by her builder or by ithe gentleman whose name she bears hie upper portion of tho boat has ibcen covered with railroad iron and iperfectly shielded from the attack of ian ordinary cannonade at the bow la ram has been constructed the bow ihas been built out to the extent of llive feet heavily framed with tlm iber and then covered with heavy iwrought metal i at the extreme end a formidable iniass of iron projects in the form of la knob beneath this knob and be ineath the surface of the water two bstronn grapples have been arranged iso fashioned that upon colliding with la ship the claws will fasten into the iside of the vessel and take a firm ihold protected by these grapples lin a manner not unlike an insect s blance or sting there projects an au bger connected by means of shafting bwith an independent machine on the bboat this instrument is intended ito operate as follows upon the at btachment of the grapples to the side lof the attacked vessel the auger will ibe set in rapid motion and bore its iway into the side wheu one hole ihas been forced through the auger lean be withdrawn and by means of ian independent axle the position will ibe changed so as to operate upon an lother part of the ship thus boring iholes rapidly aud large enough to 1st nk the vessel the boat will have la crew of six men who will be pro itetted beneath the iron roof the pi llot observing the direction through la tube or telescope i no national hymn — a com bmitteo in new york who have been bacting as judges upon the question lof a national hymn have reported i that they received twelve hundred h manuscripts but that no one of them i was considered worthy of the prize they have therefore retired from i their position