The Greensborough patriot [May 21, 1863]

              GREENSBOROUGH PATRIOT, *_ \y
Volume XXV. GIIEEN-SBOEOUGH, US". C, M.A.Y 21, 1863. Number
Written for the Patriot. .
MARTYRS
OK sesTHEM mmmu.
B 1 II A II 11 V 11 A L L .
. i after friend dej arts!
Who lias not lost ■ friend?'*
„ into luxurious excise,; not did | ^^\^fM^/th^^J^^
" ever allure j peril and higher rank than the office wlncn ue IBBU
held in the Confederate Army. To have accepted
Capt. HENRY CLAY GOHHELL.
i oetio fancy of classic Greece created
5, .vlfo were endowed with
holy it also angelic creatures,
1 ent virtues of life. The
I were beaut i-tive
charms, personated amia-
:. i | irity, winch, like these beati-for
the mo-1 part foond hand-dn-
Lhal plendid creation without n
• l and cultivated; fora pe
j ever accompanied by these grace;
Such was I1I:.M:V CI.AV GORKI.U..
. I was blessed with rare hoiue-pleas-
. itb sparkled w tb the joys of soeie-
. .. i 1 closed in the splen-
, ■ -
ttalpi
■ †cgal
1 : the purity
... lit: is. the
and afii
- "■ '•
•:.., - i I as I. I
r ed his y
■ † i i alted
lid hi
I i r ex-
The 'iiuw of
ol his mind, lit
r_v by his light step, his
Bofl boy-voice, his bright-i
I hie obedient and plastic heart.
utiful and pure-minded, is a BWeel
tar, or around the winter
arts of all who come
. deep and unabating
..-- the mild radiance of celestial light
ijh cem - a/ a sinfultnrorl I.
• rted to school. Unlike Skaks-v,"
be, "with satchel
rning fac wen) willingly and
to the house of instruction. From a
I issionately fond of books and ad-iiy
in all his studies. Alter he had
the first rudiments of hie education, he
the On igh High .School, where
ludy ol tin ancient languages and
I'I maihematic- ander Mr.
1 . . and Dr. Joseph A. McLean. Be
ge of all his duties as a
i his text-book- for the
idle or the poison-dipt pleasures de-rom
the perusal
. After he
devoted bis time to the
.■y of Stan lard authors,
nuances of Sir Walter
I to wander with Kasselas in the
Abyssinia; to live over the golden
Laila Rookh ; to listen to the stately
linger in the presence of
he brilliant heroine of chivalry: to
Merry Wives of Windsor; to spend an
j . ;. old bachelor at
: I tel ' lri( - :
I iv and learn the
.;: . in the set a\
lit ine rhap lodii
i did he tax the strength of
these fine-printed I
.,; lam]. that he had to
hie studies, abandon the thought
i niself I" the walks of a
m >r.il character was
il lousnes i be-
" the jolly god of laughing pleasures"
him into immoderation by his sparkling beaker. He
gave, too, with r.n open hand to all benevolent and
religious enterprises. His partner told me that Mr.
Gor.ell contributed to every* deserving charity, and
much more largely than was usual for young men,
who, like himself, were justefceginning the world.
But notwithstanding his situation was highly desi-rable,
his business lucrative, and his partnei an ex-cellent
and companionable young man and an ac-complished
druggist, .-till he was not contented,
though thai d tmenl was, perhaps', never
expressed to any save his friend and j urti Hii
.tiondid not Bait lis taste, nor satisfy his inquir-ing
and ambitious mind;—it was continually crav
ing some more intellectual employment. He read.
e\cry newspaper, magazine and book of value, thai
fell into his hands : and still his mind hungered for
more. Often, he would pick up a book in his shop
and become so completely absorbed in its contents,
that he would forget there were recipes to be filled,
or that he wa- not snugly eu-conced in the privacy
of hi •■■■† s( . ly,—hit mind was strugglingto'break
. from the drudgery and monotony ol tiade and
Hi- heart was in literature, and, espe-
.. the sublime and sacred literature of the Holy
BiVe, and thither, through every offered channel,
. 1 continually .tray, seeking its intel-lle
often told his partner, whom
. I, that it was a. cause of deep
.. thai he was unable to complete his
>me a licentiate in theology.
from the shurch one night, after the
.. Smith I upon the subject of
harvest and the fewness of
: to Mr. Porter, that It
iv ninjj I ippinesa of i.is life,
mteoas ham
!ne."
. :.. vlrginia
ntire Southern
I ovasion,«3 the most devoted
• :, wa- the cast-shadow oi com-votu.
n coring begun all over the
a. Our patriotic young men formed a company
of volunteers tinder the style of the " Guilford
Grays" in this county. Mr. Gorrell joined this
company and had the honor to receive the appoint-ment
of Ensign. At the succeeding May-day* cele-bration,
the young ladies oi Edgeworth Female
Seminary prepared a flag and entertainment for this
band of gallant volunteers. Ensign Gorrell was
selected by his comrades in arms to receive the flag
and respond to the presentation speech. The Queen
of Love, iu presenting that beautiful flag, which
she and her fair subjects had made, expressed this
most anxious.and pleasing hope': "Fain would we
have it I ' B; nner of Peace, and have inscribe !
upon its graceful folds, Peace on earth, and good
will to ii in,' for out womanly natures shrink from
the horrors of war and bloodshed. But we have
placed upon it the oak'—fit emblem of the firm,
heroic spirits over which it is to float."' Ensign
ill, in his handsome acceptance speech, m
a noble pledge, which he and others have since gal-lantly
and nobly performed: ••They,"' alluding to
our sires in '70, "have passed iroui the stage of
that office would have taken him out of the line of
promotion altogether. This did not comport with
his lofty but pure ambition, lor
"To th' expanded and aspiringsouL
To be bu- still the thing it long has been,
Is misery, e'en though cnthron'd it were.
Under the cope of high imperial state.
Though every nook and cofoer of the South were*
clouded in gloom and almost in despair by reason of
the unfortunate and disastrous reverses our arms
:. , 1 sustained at Hattoras «nd Koanoke in our State
and at Forts Henry and Donnelson in the west, still
the subioined extract from a letter written by Lieut.
Gorrell, on the 3d of Match, at Camp Potomac, in
that county, shows him to have been sanguine and
hopeful": "Our late reverses have had a fine efect
on our army, and I think will result to our good.
Cepgress seems impressed with the importance of
prompt and active measures ; and the idea of some
commanding General gives great satisfaction as far
as I can hear. For my part, I have no choice, and
as we have several for the President to choose from,
1 leel assured he will make a good selection." Not
only is there a cheerful hopefulness evinced in this
short passage, hut there is evidence of a maDly
spirit not easily broken by misfortunes and of a
thoughtful, philosophical cast of mind. i...
Durinfc the Spring, his regiment was »»ansirred
from that State to the forts below Wilmington in
this State. Ahont that time, Lieut. Gorrell was
promoted to the captaincy of his company, in place
of Capt. Morehead, who had been elected Lieuten-ant-
Colonel of the 45th regiment, N. C. T. While
t iere, they had several exciting excursions down
tiic river, and the forts were, occasionally, fiercely
1 barded by the enemy's vessels which ventured
op the waters: but nothing of moment occurred
while they remained. The cloud of war was gath-ering
in all its blackness and hideousness on the
neck of land which lies between the York and the
James, and thitherward all eyes were turned and
thousands of soldiers were daily marching ant! trans-ported.
The chivalry ol the South was thereto be
confronted by the best drilled men of "the second
grand invading army of the North.
Alter the bloody engagement at the Seven Pines,
and just before the series of brilliant battles in front'
of the Confederate Capital, the huge army of Mc-
C'lelian stretched in a crescent line from near the
Meadow-bridge where his extreme right rested, over
the New-bridge, across the York river railroad west
of Savage's station to a point near the James" River
and south-east of the city. Our army was between
bis and iiic Capital, being similarly shaped, but less
extended on its right and left. Pickets were thrown
fo ward by both armies, and their rifle-pits were, for
the must part, distant a half-a-mile from each other.
i skirmishing was going on day and night, and
many a venturesome soldier was dispatched by the
shrewdest watchers on either side.
On the morning of the-1st day of June, Col. Tew>
whose regiment had been there only a short time,
carried it on picket, on that part of our line imme-diately
north of the Williamsburg road. Directly
in Ironl of t!ie rifle-pits, which his men occupied,
»»&o.
when he was pierced through the head with a ball, j CONFEDERATE TAX BILL. : class, and pay an annual sum ol one hundred;
«dI fell, groaned and died without a struggle."- j That there shall be levied and colleT^ upon j 1-5 'and ,n ca.Ts ^reV.iTrent atoll 'ilSfftS
Woole young martyr! Though the recklessness of j the value or all naval stores, salt, wines andspir.tu- ! OBe 'housand dollar»,-.they shall constitute the fifth
that order will perpetuate with dishonor the name i ?US ."'"T* tobac,co manufactured or unmanufac- class and pay an annual sum of thirty dollars. ET-earthly
action,'and while we pay to their memories j waa M oneu cultivated field, though then fenceless
the grateful tribute o* a sigh, we would again ex- j ,lud trodden down, which extended over a third of a
press ourth inks to their daughters lor tins beauti- i mile t0 a P«ne ,ores< '*■' somewhat low growth, but
ful banner, and a ■ n I iken of our sratitudJi.J-,, we. the dense as a Mexican chaparal. Some three hundred uuittord urays, uu ueru oeneatn Kffgracelul roias - - - - . - , . . 1 of the swampiest parts of it, were the V anK.„J-.f£f>
pits, completely covered and protected by the thick
and light-impenetrable pine tops. The crack and
pledge our lives, our fortunes, and our sacred honor,
and swear for them to live,—them to love,—and, if j
- be,—for them to die." With a graceful elocu-tion,
he hoped thai il would evej he a " Banner of
':,„! he proudlj . d himself upon the
..us Constitution of Washington and his com-iots,
and resolved, on that occasion, to die, n
need be, in defence of thai treat charter-of human
, ■ .• i. • : , ,,„,.„„,„„! infantry, liy me direction of the Commanding
freedom and the inestimable rights euaran
bf it.
smoke of their picket" guns only, had discovered
where their pits were ; but what- was behind the
woods neither our men nor commanders knew. The
presumption was, that the -enemy had formidable
redoubts ami batteries, supported by large bodies of
:
. . - .; his
■ ■ . - ....
:
- . :
■ I
.. ■
_
is for him.
r,l him
r human
ien
' : r. Vv".
aboiil one
.
;
himself somewhat
Bui in conse-
. M r Porter D ; at I hat time Buch an
stifled his employing him
..- tilery of a^lagtierroian
i ei ies of the camera ob-
. a i ate knowl-l
apart nershrp wit b Caj I.
' i that and a confectionary and
:ept up for about twelv<
1 ■ _ both the art ind trade,
hip, Capt. Scot t S]
i with Capt.
■'. pit asant, and that he
•a of inflexible integrity
,-IIK-.-S habits.
ISC ',M ind himself formed
■ . business, under the
rhich continued
. I a high sense of
I endeai ored
.:. and i - i':.a; occu-ei
i n 1 ol life. ■• The counting-
- n ell said, " is a^ruci-rhi
he fully realized, and he
:iid behind the coun
ics ol the New Tes-iiiJ
wrong in that great
in . Li i'..ngs.— in the dCci-iou
of casuistry. He would
ale, if it had known de-
- quality of that kind of
:o the purcha-rs
prcci j ...- he would have
. men like one who
time merely, but for vast eternity.
in all the innocent
The future of our eountrj was, even then, por-tentously
dark; excitement was prevai ig,
atre to circumference ; I i
..aii,. 1 thai the demon of destruction was
■ :' worjj Un the foundations of the very
pillars ol S iti : nor did this btrugglc, which was
• . ,.,;:. md in every conceivable way increased
artifices and frauds of badand designing men |
. as of the Union, stop or in the least
abati until the stars in the spangled banner of the
o: \ i:,.| i. to shoot, here or.e and there one,
in the political firmament, leaving
once glorious circle oi thirty-.
. , rican citizen was wont
ii • and such an exulting
dn wiles were at
. . .. a- at once insur-
; irter ol a century, 'Mr. Gor-ie
' f th" prominent actors
Id V ind uch an ard n(
that p
..:.:. Ell
ig i deep ... I
,,i ..: th tl par! of our line, Col. Tew took five
companies) at 2 o'clock on that afternoon, and, de-ploying
them as skirmishers at a distance of five
apari advanced through the open field and
U the forest. Hi. men gallantly waded
through the deep mud and black water and made
their way cautiously among the thick-studded and
water-tangled pine trees and majestic oaks, ever and
anon passing over tlie bodies of dead and decaying
until they Quslied the Yankee pickets Bquat-ted
}n their damp tifle-pits. Firing upon them and
charging th :n, the daring Carolinians ran them out
and hack to their fortifications. As his men emerged
fro . the forest into a lower growth of while oak
which fringed its eastern side, Col. Tew
discovered, ah MI three hundred yards before him,
frowning upon his men a most formidable crown-battery,
flanked on cither side by smaller batteries.
The central battery was encircled with a deep and
wide ditch full of water, aud that was fearfully
stockaded with sharpened pine stakes; from every
embrasure was he Bullen frown of merciless cannon;
idint • b M i; ground a.l was dark with blue-coated
bee infantry and sharp-shooters, with their
bright rifles and glittering bayonets, swarming up
n, in preserving which &»" th° unexpected contest. Having made a careful
I hi le life In 1851.
... i 1 young man giveth
sorrow of !u art and- ang
Bui ling that the North, by viola!
the Constitution and breaking their plighted faith,
reconnoissance of the enemy's works and perceiving
he w.-.s trying to get his guns into position to
rake them wi'h a destructive fire, Col. Tew withdiew
his forces, having only two of his men wounded or
injured. No reconnoissance could have been mori
had forced separation upon us ami with it a cruel gallantly or Successfully made at that point, or with
., ,, ,, : ression, he "promptly responded to the less injury to tho men employed. All had been
call of Gov Ellis, in April, 1861, and with hh com- effected, which possibly could be by such a party.
pany went to Forl Macon. where he remained for *" «"» M !'"1- Tew returned with his command
several months. Bui supposing thai his company ■"» '^'^ «" "*ult "f his reconnoissance, for
would be confined entirely to garrison duty, and some inexplicabfc reason.-perhaps, on account of
pantii rvice in the field, he with- stupidity of intellect, or the fumes of a- Bacchana-d
ew fn m the Grays and attached*himseH to a vol- l»«"> ***A, or both,—he was ordered to take four
ui t. ■ i rompany of State Troops raised in bis coun- oompanies, pass over the very ground from which he
rst lieutenant.' After had returned, charge and capture those terrible bat-his
company was equip] Mor. tcries, support I by an entire and 1*rge brigade, a
head, : ,owet r to join thing utterly and recklessly impracticable I Bat
,i s. < ; p8, then in V i a true soldier, he marched his men dauntlessly
buttoWa mty over the same ground, charging and running in the
of Hyde. While encamped on the shores of Lake enemy's pickets, and having reached the low white-
Mattamusl t, the beaut) ol which Lieut. G.-rrell oak shrubbery, some three hundred yards' from the
gfeatly admired he thus wrote ol the appears ce of '■-" "•" s, he opened upon them; ordering his men to
the country and the 1 ality of the people:— fire and load lying. This at once drew the fire of
•• Leaving oul the white tents, bristling bayi i e s an I >'•■•■ ■ who were in readiness aud waiting for
. :,• indsmeofthe •Happy YA- them, and a most.terrific, withering and murderous
ley,' in Rasselas,not only in appearance; bul we are fire it was. I pon his -mall force were playing all
cut off from the worl I. and. like that valley, have a the large guns of the central battery with a direct
ime
of the Commanding General who gave it, the glory
of its attempted execution will be fresh and brilliant
When the history of this century is moldy with the
fjrost of ages I" His heroism, as exhibited in death,
has been graphically described by a Yankee corres-pondent
of the New York Tribune, in two short sen-tences:
" In hit hand he held Ai» tirord. The scabbard
and htlt were gone, flung impcluoutlp away in that gal-lant
but vain charge.'"
^ So soon as a telegram reached hesre, announcing
his fall, hi3 father immediately departed for the seat
of war, to ascertain the truth of the report and to
bring his remains, if he had fallen, to his' native
place lor interment. But he was unable to find them,
or to satisfy himself fully, that he was not yet alive
though in the hands of the enemy. Returning, he
awaited further intelligence. Receiving additional
evidence of his death and of the whereabouts of his
coffinless grave", he again went in search of his body.
By the kind assistance of his brother officers, Capt.
Gorrell's body was identified and conveyed by his
doting father to his loved home where that "grief
which cannot speak," was impatiently and anxious
ly expecting his sad coming. And now the dutiful
son, the kind and loving brother, the noble patriot
and soldier, and the meek and consistent Christian.
* * "softly !»•» ••»!' sweetly sleei>>
Low in the ground."'
Camp-life is a searching ordeal of human charac-ter.
Nor is the complaint, which Monius made to
Jupiter, that there is no window to the heart of man,
ever heard there. All the traits of human charac-ter
display themselves without stint and without the
cloak of hypocrisy upon them. In camp are
" Black spirits and white.
Red spirits and grey ;"
and from everything, that is pure and good, there is
an infinitely strong and alluring temptation to that
.jvhich is evil and demoralizing. But the virtuous
and beautiful character of CapV. Gorrell only shone
the more lustiously and steadily by reason of the
seductive afid baneful surroundings. " ^'hen he
cntcredtne army, he did not leave his religion be-hind
him, but carried it into the camp, on the march,
and to the cannon's mouth. An officer, who saw
him when he fell, remarked to a friend upon the spot
where he was killed, that 'no man could have fallen
in the regiment whose death would have been ulore
lamented;—no man could have fallen who was bet-ter
prepared to go.' " Like the gentle, the goou, the
brave, the immortal Gapt. Headlc i Yickars, who lost
his life ina bloody charge at Sebastopol, Capt. Gor-rell
let his light so shine before others, that it might
bless them : he attempted to smooth and beautify the
roughness of the soldier-life for otners as well as
himself,, and i.\'doing good, dealing gently with his
men, and doing his duty as an officer, he won the
affection and out-spoken applause of his men and of
officers of inferior ami superior rank. Of him one
of his own lieutenants said : " The death of no man
in the regiment would be regretted as much as his
is. He was universally popular with officers and
men." And his gallant and distinguished Colonel,
who hath since joined him in the armies of the sky.
thus gracefully communicated to his father the esti-mation
in which he held him: "During.'he whole
war, I have met no young man for whom I have con-ceived
a greater esteem than for Capt. Gorrell, nor
one who Ins impressed me more favorably in every
character and his "conscientious! discnargc of'miry"
rendered him justly a favorite wherever known. In
his death the company and regiment have sustained
a loss second only to that experienced by yourself "
A stranger aud an' enemy found in Capt. Gorrell's
pocket a piece of poetry and some little^ mementos
which are full of interesting significance. Luola'-e
"ca* to arms" is one of the most thrilling a:.d beau
tiful poelie gems, which has appeared since the
Revolution began. Not only does it sparkle of the
Castalian fount, but in it are argument and eloquent
persuasion. In its lines he found the rapt enthusi-asm
of a devotee at the shrine of Freedom; there
he found a spirit of patriotic devotion akin to his
own; there he was reminded of his duty to "the
maidens, the wives and the mothers" of the South ;
there he found an incentive to untiring exertion in
the protection of our rights and our institutions ;
there he heard the unconscious war-prattle of " the
babe in its sweetness" and " the child in its beauty;"
and there the siren song of Liberty plead with Sap-phic
tenderness for " the fame and glory" of the old
North State. But his heart forgot dot its jewels at
home and its idol In the far South in its deep devo-tion
to the cause of his country. Nor was he there
forgotten.' The "lock of hair" aud "the sprig of
cedar" arc mystic signs, that hope was dreaming of
a beautiful future when peace should gladden our
land,—nut that hope is now only of a blissful home
for him in the brighter and belter world. Ho,—
though lost, ho is not forgotten ; the hearts in his
loved homo on earth are even now silently ex-claiming
:
•"Tis difficult to feel that lie is dead.
His presence, like the shadow of a wing
That is just lessening in the upper sky,
Lingers upon us. We can hear his voice,
And for his step we listen, and the eye
Looks for his wonted coming with a strange,
Forgetful earnestness. We cannot fee!
That he will no more come—that from.his cheek
The delicate Hush has faded, and the light
Dead in his soft blue eye, and on his lip
That was so exquisitely pure, the dew
Of the damp grave has fallen ! W ho so loved,
Is left among the living 7 Who hathj walk d
The world with such a winning loveliness,
And on its bright brief journey gather d up
Such treasures of affection ? He was loved
(inly as idols are. He was the pride
Of his familiar sphere—the daily joy
Of all who on his gracefulness might gaze,
And in the light and music of his way,
Have a companion's port ion ■'
DIUD,
"on Monday, March 2d, 1863, at -1 o'clock, p. m.,
JOHN V RODMAN, Esq., at Hob. Roy Farm,
Davidson County,-N. C, after a brief illness, aged
forty-live years and eleven months.
In 184S, he was elected a member of the Legist
tureof New York, and in 1852 was AJdermanol the
of New York. In 1854,
tured, cotton, wool, flour, sugar, molasses, -yiui.
rice, and other agricultural products, held or owned
on the first day of July next, and not necessary for
family consumption for the unexpired portion of the
year eighteen hundied and sixty-three, and of the
growth or production of any year preceding the year
eighteen hundred* and, sixty-three, a tax of eight
per centum ; and on all moneys, bank notes or other
currency on hand, ci on deposit' on the first day of
July next, and on tho value of all credits on which
the interest has not been paid, held or owned by
any person, co-partnership or corporation on the
first day of July next, and not employed in a busi-ness,
the inenme derived from which is taxed under
tbe'provisions of this act there shall be levied and
collected a tax of one per cent : Provided, That all
moneys owned, held, or deposited be>ond the limits
of the Confederate tsates, shill be valued at the i -
rent rate of exchange in Confederat iTreasury o:e-.
and the said tax shall be assessed on I lay of
July next, or as soon thereafter as may be practi-cable,
and be collected on the f.rat day of October
next, or as soon thereafter as may be practicable.
SEC. 2. Every person engaged or intending to
engage in any business named in ihe fifth seetio"i of
this act, shall, within sixty days ait< I
of this act, or at »hc time of beginnii-£ business, nud"
on the first day of January in each year thereat" ir,
register with the district collector, in such form as
the commissioner of taxes shall prescribe, n true ac-count
ot the name and residence oi" each person,
firm, or corporation engaged or. ifitereste I iu the
business, will-• statement of the time for which,
,»nd the place a;>4 manner in which the same is to
be_ conducted, and or all oili, going to aacer-tain
tt.e amount of i:.x upon such business lor the
past or the luttire, ;. wording to the provisions of
ibis act. At the time of such, registry, there shall
be paid to the collector the specific tax for the yeer,
ending on the next thirtyfirtt'of December, and
such other tax as may be due upon sales or receipts
in such business, at the time of such registry, as
herein provided : ami the collector shall give to the
person making such registry a copy thereof, with a
receipt for the amount of tax then paid.
SEC. 8. Any person failing to make the registry,
and to pay the tax required by the preceding sec-tion,
shall, in addition to all other taxes upon his
business nnpo«;dby this ant, pay double lie amount
of tho specific tax on such business, and a like sum
for every thirty days of such failure.
SEC. 4. Except where herein otherwise provided,
there shall be a separate registry and tax for each
business mentioned in the filth section of this act,
and for each place ol conducting the same, but no
tax shall be required for the men storage of goods
at a place other than the registered place of bnsii
Uponevei) change in the place of conducting a regis-tered
business, there shall be a new registry, but no
additional tax shall bo required. Upon the death of
any person conducting a business registered and
taxed as herein required, or upon the transfer of
the business to another, the business shall not be
subjected to any additional tax, but there shall be
a new registry in the name ol" (he person autho:
by law lo continue the business. i
SEC 5. That upon each trade, business or occu-pation
hereinafter named, thjgfollowing taxes shall
be levied aud paid foi the year, ending on the thirty-first
.of December, eighteen'hundred and sixty-three,
and for each and evi ly year thereafter, viz :
I. Bankers shall pay five hnndred dollars Ever]
person shall oe deemed a banker within the mean-ing
of ihis act who keeps a place of business where
credits are opentd in lavor of any person, firm, or
corporation, by the deposit or collection of money
or currency, and by whonialhe same or any part
thereof shall be paid out or remitted upon the draft,
check or order of such creditor; but not to.include
any bank legally authorized to issue notes as circu-lation,
nor agent! for the sale of merchandize for
account of producer! at manufacturers.
II. Auctioneers shall pay fifty dollars and two
and a half per centum on Ihe gross amount of sales
made: Provided, Iu ■ †<er, That on all sales at auc-tion
of stock or secun lies for money, ihe fnx Bhall
be one fjurth ot one per centum on the gl
■mount of sales. . Every person sha.1' be deemed an
•• ...-.hine, r. wilian t'.c meaning or Oils C«i "'
highest or best bidder at pmuiu i.M.»nj, . *».<" *—
si--'" <">.■ »- -
nd a haJfper centum on the grosi
iade. Every pei hose busii occupation
fire avid those of the flauking batteries with an enfi-lading
fire, while live fill regiments of infantry,
with rifles and muskets,-were pitilessly hailing the
lea i. o balls i f death upon iherr unprotected heads.
A little i:: advance of the enemy's rifle pits, ii
world i. : !s a land flowing
with milk and 1 y. an
all hos kind. We ha ii tn,*a few
fan ng live
miles below us. We went down in ii . bul
found no \ aukc.-. aud had to return without' our edge of this shrubbery and fifty yards north ot the
morning sport*.' The cheerful tone of this para- Williamsburg turnpike, the intrepid and chivah-ic
graph shows how much he enjoyed the witching Capt. Gorrell fell in the very opening of those death.
scenery oi thai i il Bection, and how he min- ful volleys. Ofhis conduct on that fearful occasion,
rature with the self-denials Lieut. Hobson thus wrote: "Capt. Gorrell was
andasi^ritiesof th.- - Idier-life. among the foremost ofhis men. He fell in the
After his company lefl Eastern Carolina andjoined thickest oi the light, only a few feet from me. He
his regiment in King George, Virginia, Lieut. Gor- was standing perfectly cool, encouraging his men.
wasfond a the position of regimental quarter- Oneofhismenrt.se p bc-idajum : he ton! him to
asurea of festive occasions; but Epicwualmaaterby CpLTew; but he declined this high com- , take good aim, and had scarcely uttered the Ivord*
6,1, ward in the city of Aew ior«. ... ■• he
was nominated for the Third Congressional Distr.cf
0f New York, but owing to previous engagements,
was compelled fo decline. He introduced the gene-
Vu"' - ZrTclL previous to his removal South,
igh
upon the auctioneers shall be deemed a tax upon Ihe
personal privilege, to be paid by each individual
engaged in the business, and without regard to the
place at which the same is conducted. No tax shall
be required upon auction Bales ma le for dealers in a
business registered and taxed, and at their places ol
business, or upon official sale-; at auction, n adc by
judicial or executive officers, or by persoi d repre-sentatives,
guardian or commitUes.
111.. Wholesale d< tiers in liquors of nny and
every description, including^distilled Bpirits, :■■-
mentCil liquors, and v. nes oi all kinds, shall
two hundred dollars, and five per i mum on the
gross amount of sai< ■ nlade. Every person, ol
than Ihe distiller or brewer, who shall Bell or. offer
for sale, any such liquors or wines, in qnantitii
more than three gallons' at one time, to the same
purchaser, shall he legarded as I
in liquors within the meaninj ict. All per
sons, who shall BeU, or offer for - , any such
liquors or wines, in quantities leei I ■■■• three gal-lons
at one time to the same per all be re*
gatded as a retail dealt* in liquors.
IV Ketail dealers in liquor, including distilled
spirits, ferment. rs and wines of every
Bcription, shall pay one hundred
centum on ihe grossamounl oi all • •'< - '" ■'• ■■
V. Retail dealers shall pay fifty d
an
it isTo sciw.i- off U groceries or any goods
wares, merchandise or other things oi foreign or
domestic production, in lean quantities than a whole
original piece or package at one time, to the -
person, (not including wines, spirituous or malt
liquors.) shall be regarded as a retail dealer un ler
,nia ... ver, That any mechanic,
who shall sell only thi products of the labor of him-self
and his own family shall be exei this
tax.
VI. Wholesale d :al - »hall | I .." : • '
dollars aud two .. I ■ ' alf per cen un
amount of ail sales made. V-^.y I ■ ■" '•■■ v
business or occn;.a^ •-. if i- !" -'
groceries, or an) go . wan , i t
foseign or domesti
original package or piece al one time to the
purchaser, not including wines, spirii
liquors, snail be deem, i as a whole! de dealer un-der
thh act: but, having been registered a
wholesale deal ir, u h person n y also sell, ■•-
;,i.,i. iid, as-a retailer.
VII. Pawnbroker: shall pay two ui ■
lars. Every person, whose bu-*'.
it is to take or receive, by -way of ]
exchange, any goods, wares or men liandisi
kind of personal pt perty whatever, pay-ment
or security of money lent thereon, shall he
deemed a pawnbroker under this act.
VIII. Disti
onthegi ' '
-.. a or co-distills
■ t man -, ■':"
sh-ll be deemt ' ■ undcrthi
stil o fruit, foi ,n ■
U>H shall pay sixty d liars, and al o y cents per
,'. t .„ on the first ten gallons, and *.wo dollars per
ialloncn all Bpirits di illed beyon I intity.
r ,|\ Brewi y one hundred i
twoapd K hall m>on the
salesma --''•■*'
nicnted liqu ira ■■"■ '"" ':'
from malt; w !; «part, , I *«»"■ '
brewer under tin- K - .
X. Hotels, inns,
ery place where food and lodgings or lodgings only
are provided for and furnished travellers, •ojournera
or boarders in view of p.yuifnt therefor, the income
or receipt from which amount to five hundred dol-
«r7«0- lkV,ource. eh»U -• regarded a hotel, inn
or tavern under thii. »ct.
XL That every olac* wh«re food or rerre.hmenU
of any kind are provided for casual visitors and sold
for consumption therein, and every boarding bouea
in which there shall be six boarders or more shall be
denned an eatii g house under this act..
UI. Broken shall pay two hundred dollars. Any
pi r-on whose business it is to purchase and tell
-.coined nu.ney, bank-cotes, or other securi-ties,
for themselves or Others or who deals in ex.
changes relating to. money, shall be deemed a bro-ker
under.thisact.
XIII. Commercial brokers or commission mer-chants
shall pay two hundred dollars, and two and
a half per centum upon all sales made. Any person
or firm, exc.pt one registered as a wholesale dealer
or banker, whose business it is, aa the agent ot oth-ers,
to purchase or yell goods, or.seek orders theie-for
in original or unbroken packages, or produce
itncd by others than the producers, to manage
i ss matters, far the owners of vessels, or for
the shippers or consignors of goods, or whose busi-ness
it is to purchase, rent, hire or sell real estate
or negroes, shall be deemed a commercial broker or
commission merchant under this act.
XIV. Tobacconists shall pay fifty dollars, and
two and a half per centum on gross amount of sales.
Any peison whose business it is to sell, at retail, ci-gars,
snuff, or tobacco in any form, shall be deemed
a tolmccoiiiat under tho, act. But registered whole-s
.le and reta.i dealer*) shall not be taxed as lobao-oonista.
\ V. Tiieatres shall pay live hundred dollars and
five per centum on all receipts, which tax shall be
paid by the owner of the building. Every edifice
used fur the purpose of dramatic representations,
plays, or performances, and not including halls
rented or used occasionally for concerts or theatri •
cal representations, shall bo regarded «s a theatie
r this act. Each circus shall pay one hundred
dollars, and a tax of ten dollars for each exhibition,
which tax shall be paid by the manager thereof.
Every building, tent or space, or area, where feats
of horsemanship or acrobatic sports are exhibited-shall
be regarded as a circus under this act. Jug-giera
and other persons exhibiting shows shall pay
dollar! Kvery person who performs by alight
of baud shall be regarded as a .juggler under this
act: J'roi i'te i That no registry made in one dtate
bo held to authorize^ exhibitions in another
I and but one registry shalPbe required under
this act to authorize exhibitions in any one Stale.
XVI. How ling allies and billiard rooms shall pay
for each alley or billiard table regisler-
(1. which tax shall be paid by tho owner threof.
Every place or building where bowls are thrown or
tulliards played, and open to the public, with or
without price, shall be regarded as a bowling alley
or billiard room respectively under this act.
XVIL Livery stable keepers shall.pay fifty dol-lar-.-
Any person whose occupation or business is
' *- i ki ep horse* foi hire or to let, shall be regarded
j stable keeper under this act.
.Will. Cattle brokers shall pay the sum of fifty
dollars, and two and B half par centum on the gross
■mount af sales nade. Any person whose business
ii i- to buy and sell and deal in cattle, horses, hogs
or sheep, shall he considered a cattle broker.
XIX. Hutehers and bakers shall pay the sum of
fifty dollars, and use per centum on the gross
amount of sales made. Any person wheso business
it is to butcher uud sell, or olivr for s%le in open
market or otherwise, the tlesu of catile. hogs, or
shall be deemed a butcher under this act;
and any person whose business it is to bake and
sell, or offer for sale, bread shall be deemed a baker
under this act."
XX. 1'eddlers shall pay tilty dollars, and two and
a hall per centum on the gross sales. Any person,
except persons engaged in peddling exclusively pe-riodicals,
hook>. newspapers, publisced in the Con-
Irl or religious tiacts. who sells,
or oners to sell, at retail, goods,wares, orother coni-
.-.Jiii«i iniv«lli.." .^VrVrrvfjril uTBeTutrr-pwi-rs'ui i«t i"ie,: in x,Lza ±z!Sl K]« U"-1** ,ui8 M;.r<w."+rT*it™iy'Tfc7MiefwTo (rms or oners to se,lVl,
DK. W. I'. PI till IS PLH.% AMjNTL
",tled in HIGH POINT, N C, where he will
eive his undivided attention to the duties ofhis pro-
StoT Special attention give* «o Obstetrics and
the Diseases of Women and Children. July, ISoO
I , ,-
>rry oe-tavernor.
it ng . all ' a:m"o,ucn^t to
its the first elase,
.■■† hundred do
try*goods, foreign or d< mestic, by one or more
0|1„ ;ual pieces or packages at one time, and to MM
same iu ':°" '"' Pe,'sous aa ■ferraaid, shall pay one
hundred doi •"■ '"'J ,wo "'"' "'* ,,!l" P,r centum on
the gross sales : "na au>" P'",s"" who peddles jewelry
shall pay fifty data,"** a,"i.'wo aml a ,,a" l",r. P.6"-
tuincn il,.- gro- sal. -■† † ";•■ ††"* "P'"". I^ddler.
ghal| | a tax B] -" ""-■ P'i-o..al privilege, to
be paid i v each individual ?»&*•* '" "'« business,
, to place at wh.'ch the same is con-
"\*<V Apothecaries shall pay fifty dollars, and two
centum on the gross amount ol sale.
made. Every person who kcepa a shop or building
wheremediciriba are eomponn 1 of V***** Rr"
oordingw prescriptions of physicians, and iold,
-;„,,,,, unde, this »cl
ihail pay the sum of fifty
, and a haU pel centum on the gross
- made. Any person or persons who
for sale photo] inbrotypes, dagucrreo-
-. or pictures on gUsa, metal, paper, or other
I v the action of light, -hall be regarded a
ber under this act.
XXIII. Lawyers aotnally engaged in practice
Bhall pay! an. I'v-ry p.-rson whose buai-
■ for lee or reward, to prosecute or defend
■††in any court ot record or other judicial tri-banal
of the Cotffed "tea, or ofany State, or
give advice in relation to causes or mat ;crs prrid-lng
therein, shall be deemed to be a lawyer within
the meaning oi this act. , , • . ■
v \iv Physicians, Burgeons and dentists actuai-
.„.,. shall pay fifty dollars. Lvery
person wh - % '"' loc .or
1 reward, to
lies, orpeiWrm surgical operations
t
for the enre ol any bodilj di i iae or-aiung, ahall be
,1 a physician, •urgeon or dentist within ihe
..„,,,„ 'Qisact ..- lieoaae may be , and ihe
u .,.k» i»..ntv-one shall
privilege, to be
"' . .md w thout
paidl in .helms,,,. . '"'"'""j.
. That the p'rrowvibskioAns' of this act a'h, alIlI not
I and snrgssns exclusively en-
COB , t,fty dollars and
,rn on the gross amount o.
.„ who sells at retail contect..,..
„,h.-r eonfeeta, ... any
ted aa a eonfectioam under
A
,,said shall be
•'"':••. aighuenhfdred
iheasses-
. „l such sales
From t!. p.-.L-otthisactto
ive, and at the end of three
Ibintend .I.er.aHer the said
I ai,l MXty ih.ee,
o the assessor ol
sales made as aforesaid,
r should
have annexed thi
i
the gross amount "t snob
' ■†«
Brinetion, in lormo
J10, lOO or more
n. - ",ic '
a cases where said r« •'_'
. lars, and km than tn ■ ':"~ r,\^h
hundred dollar,, they shall consulate the
, by
virtu. aedingonnttot "'".^'V*rsnXer
,:l,)lll,r ,„.,. .«■†time,
'.ui, Secretary of the Treasury sh.ll