The Greensborough patriot [July 30, 1863]

              T^ ~y A \A THE GREENSBOROIMTPATRIOT.
»v
Volume xxv. GEEENSBOKOTJGH, 1ST. C, JULY 30, 1863.
Written for the Patriot.
MARTY
OF
SOUTHERN FREEDOM.
B T 1H B B 1' n A L L .
' Friend after friend departs.'
Who hits not lost a friend?"
enemy's guns. He loved his native South, was
eager to defend her institutions, and only craveo to
perish, if perish he must, on the field where he could
meet a foeman worthy of his steel. His remains
now repose in the graveyard of Mount Pleasant in
the eastern part of the county of Guilford. Blessed,
honored be his name !
THE GUILFORD DIXIE BOYS.
: UA ■! WASHINGTON SIKB8.
:. the field-hospital at "'amp Rhett wasl.ro-r
Tanner, who had charge of it, was
• 11r. himself for duty to our regimental
en too -ick to join their
panii --neral hospital. Of this
num •._■ Bikes.
'• ashington was l-orn in Guilford county,
D the 27th of December, IH'36. He
Mr. Nathan N. Sikes. Mis father is a gen-aeans,
but his son, William, was
igfa to receive a rc-pectablekuowledge
■:.:.age.
Though I i w.i- quick-tempered and of strong will,
-till he had learned to bridle his temper and to
trill, lie lived like one who did not
I it all of life to live. He endeavored always
io act toward his fellow-men with correctness and
•v. He talked freely with me on more
ii i!i it the duties of life, and he
ttlj to know them well, but even to man-tion
and a desire to do them fully and
faithfully Hi was not selfish,—he strove to bless
all within the compass of hia influence.
lemaker by trade and he was an excel-
« orkman for the length of time had been so em-
B t he promptly dropped his awl and his
hi ird ot the threatened invasion of
. by Lincoln's army. He came on with
i as a ri ad was not with us when
Scotland McDowell was de-
J u nd routed
Hi .. own choice an assistant ofMr. Hocady
I artmenl at Camp Rhett, until lie
• it is a difficult position to fill
to all in a company, HO various are
ardare Borne to be suited. He
Idler, and wherever he was
ib red to discharge it consoi-orily.
Hi- v ili from his first confinement.
aer watched him closely, and did all he
. him -.long as he remained under his care
From the day he left for the gen-ngh,
he was not distant from us
n tifty miles, I did not hear of his fate,
ther, the Rev. Mr. Sikes, visited my
the la I ol 0 >er in search of him,—a
i, twomonths. We had made inquiry
ral Manassasasto where he
but could never learn. From this case.it
anl careless a manner
pital department was conducted. Some al-
. for the rude and imperfect
entiri war department ; butstillii
il I have ' slighl labor and trouble to
•<r, from which every ofTi-rl
tin the whereabouts of his men.
. w days at Camp Gilmer, the
efurned to Manassaa and, thence,
pel Court-house, where he learned that
and that he had died there on
epl amber, 18C2, of typhoid fever. He
'■† from that place: "While I weep
over his departure, yet there are two circumstances
First and greatest, 1 trust he was
ad. secondly, he died a martyr ii>
"i liberty and the rights ofhis country.''
ling reflection. We discovered
life inconsistent with such a hope,—
hewn christain, and, unquestionably, a
• i I
• snow OOBLB.
•v the 17th of September, 18C2, we
wen CampCrittenden where the
C'aptS R an.'run and Boyd and my own
n the Manassaa Gap Railroad, to
ai in ight ol Thoroughfare Station in
iam county, \ i , belonging to .Mr. John
The nine other companies of the regi-
■ i thcii 'ini- a mile above us near Broad
inee to the Gap. Our
•I . in compliment of the Hon
n V. Gilmer. The country east of us was hilly,
ed, healthy, and exceedingly picturesque and
I-ii near were we to the I'-ull Hun
. low, deep and cooling, rested
upon ui cDcarapmenl mostof the afternoon. Near
of several wealthy and wor-i_'.
citii eived ..- many of our sick as
i'o their ownhouses and furnished us
whi re i hers were comfortably quarter-nay
of the Gap was the celebrated
iped from the mountain-side
I, inexhaustable, crystal Btream.
rn entrance io the pass and iu it,
i ory, stone building, the
pro] hapman and which he allowed us
nental hospital. Osrow Coble, a
; Mr. William Coble, ol Tarns, who was born in
D the — day of IS—, was lying
i ag about the middle of September.
He ick with the measles and. before he
I, he i<>ok i old and passed into ty.
ai I many .lays with his
■†v ituite imprudently, otherwise
MASK BB0THERS.
"Thy spirit of heroism is stronger than thy
body,' has been fitly and aptly remarked of many a
young man who has gone forth to the tented field
since this war ha9 been waged against the South. Of
none could it have been more truly spoken than of
Mark Brothers. He was not only feebly constituted,
but quite young He was born in Guilford county,
on the 10th of December, 1842, and was, consequent-ly,
only a little turned of his nineteenth year. But
his ardent love of his section and his proud youth-ful
spirit urged him " to action and duty."
His father is a farmer, and reared Mark up to
the life of an agriculturist: but, unlike some parents,
he did not wholly forget, or neglect his son's edu-cation.
Whenever an opportunity offered, Mark
was sent to the public schools, where he learned the
ludimentH of his mother tongue. Though he was
not very far advanced in his studies, had he not
entered the Confederate service, his father designed
keeping him at school, until he became a good Eng-lish
scholar.
Mark was a boy of a most lovely and fascinating
disposition; and his life, like a little rivulet gliding
with silver current noiselessly through a verdant
savanna, moved through the green valley of youth
into the vast ocean of eternity without a ripple or
murmuring sound. He was too amiable, too quiet
and too unobtrusive to have a single enemy, or to
have catjged even a pang of sorrow in a human breast
by reason of his conduct. He was so evenly tem-pered,
i hat he seemed always to be happy. No dis-appointment
could unduly depress him—no good
fortune ever too much elated him. Ilia cheerfulness
danced like a sunbeam; and he went to the discharge
of his swldier-duties with the same joyousness that a
school-boy hies to the play-ground. And notwith-standing
his youth, on occasions when danger threa-tened,
he lost not his self-possession and modest
heroic firmness. At Bull Run and Manassas, he
stari d the molten bolts of death full in the face with-out
apparent fear or quaking.
At length, consumption, that most deceitful of
e irthly maladies, marked him as its victim, though
-he was yet not nineteen years of age by three or
four months' lie lingered for several weeks in
camp; but failing to improve there, the surgeon sent
him to the newly established hospital at Front Royal,
a handsome little town of about fifteen hundred in-habitants
in the bosom of the blue hills west of the
Ridge and near the banks of the Shenandoah where
" The whispering air
Sends inspiration from ilie mountain heights."
There he received the kindest attentions from the
ladies, who vied with each other in their efforts to
alleviate the sufferings of our sick soldiers. But the
gentle nursings of disinterested friendship could not
stay the ravages of that fatal disease. On the night
of the *Jth of October, his father, Mr. Elbridge
Brothers, reached him, but only to witness his re-lease
from his protracted earthly afflictions. On
the second day after his death, Mr. Brothers started
with his sou's remains for North Carolina, and now
his body is returning to its mother earth in the
graveyard of Pleasant Union in the eastern part of
the county which gave him birth. Sleep on, gentle,
heroic soldier-lad'.
J^ \*i ill i\ <
A Carolina, . e
Department Nortb
Adjutant General's Office, (Militia,)
Raleigh, July 16th, 1863 General Order, No. 15.
I. In compliance with an act of the recent Legis-lature.
Commanding Officers of the Militia are order-ed
to enroll as a GUARD FOR HOME DEFENCE
all while male persons not already enrolled in the
service of the Confederate Stales, between the ages
of 18and 50 years, including foreigners not natural-ized
who have been residents of the State for thirty
day before said enrollment.
II. There shall be exempt from the operations of
this order the Covernor, the Judges of the Supreme
and Superior Courts of Law and Equity, Members of
the General Assembly, the Officers of the several
Department of the government. Members ofCongress,
i'ivil and Military Officers of the Confederate gov-ernment
in the State, the Ministers of the Gospel of
the several Religious Denominations of the State,
charged with the duties of such ministry, the high
Sheriff and Clerks of the several Courts of Record,
and the Public Registers in the several Counties.
III. After enrollment, the men enrolled shall be
divided into Companies of not less than seventy-five
men. nor more than one hundred, and shall proceed
to elect their Company Officers. The certificates of
such election will belorwarded to this Office with the
papers ut enrollment, in order that Commissions may
e i -ued.
IV. Officers of the Militia will be enrolled lor
Home Defence, and their Commissions, when called
into service will be suspended only during the period
ol Bucb SIT-, ice
V. Tins order is not intended to interfere with
the enrollment for immediate service, those between
the ages of 40 and 45 years under Order No. 13.
By order of Governor Vance :
DAN'L. G. FOWLE,
5Q-2w Adjutant General.
Uiutaw ity .—Ranway from the subscriber on
the night of 20th instant a negro boy named
BROWN. The boy is by trade a shoe maker. I
hired him I he first of last January of Augustus Holly,
i Bertie county. He is about 25 or 3u years old—
he is very black, spare made, white eyes, and one of
his ankles shows the effects of a serious sprain. He
woikedlast year at Thomasville, and it is probable
that he is lurking around that place or is in the vi-cinity
of Raleigh. Any person apprehending the
negro will be suitably rewarded for so doing.
J. M. HUGHES,
•1w Greensborough, N, C.
(.< i eat Sale
JB Wednesday the V-th, and Friday the 14th of
"' ', ' ' ' . August, 1863, I will sell at public auction for cash
, wouldhave recovered from the (Confederate Money) a large lot of LEAF AND
isle He pulled off a flannel | MAM'I'.,; IT RED TOBACCO,—10 hogsheads of
• • ■†††■■■ ii wearing, a few days ■ '',;" '
gsheads at Madison, and 100 boxes, more or
ight not to have dona
evenil e id been altogether well.
. tin!:'. after bis death.
He su sad, and, at times, his
If I DOl the most active,
On ll e lasl morning ol his life,
with bis physicians. They
thai he was out of danger,
him free from fever, they began to ad-randy
to strengthen him up
Ihi cause which produced his rick-
1— manufactured, and a large quantity of leaf To-bacco
[al Martin -i: Chandler's lactory in Stokes
county. Sale at .Madison the 12th, and at Martin &
Chandler's the 14th August.
69-3w J. M. WEITH.
... cheerful and I iked like he was
bnl to our much surprise,
afternoon, the -1st of
1 of a copious hemorrhage of
ne 1 circumstances
j, he gave '
: whati rex. He could not so
or write. Naturally diffident incite my friends and customers to callaa I intend to
,. . . , ' -rive satisfaction to all who call on me. ESPECIAL
his backwardness and ATn.;.vn,,N (iIVEN TO GARMENT CUTTING.
itured, quiet, retiring. Prices in accordance with the times. Call and see.
A. DILWORTH.
Brinifon lour Hides!—You that want
them tanned cheap. I expe t to tan all hides
[ol the nx species) for one-third, and give the owner
of the hides the privilege to buy the whole when
tanned. I also desire to buy hides at the highest
markel prices. D. P. FOUST.
_ J uly 2 1 59-tf
Ij^aj citevine Arsenal and Armory,
June 20th, 1863.
WANTED,
10 Good Black Smiths.
10 Good Machinists.
S ■ idy employment and good wages will be given.
Apply to Map F. L. CH1LDS,
S6-6w Commanding Officer.
Tailoring.—My Shop is fifty yards north of
Rankin & McLean's old storehouse, where 1
noi was he fond of labor or society. M-tf
■'!' '' fa farmer, and was a j ljjocket-book Found.—Afew days ago
near Buffalo Church,
The owner is
r in ghborhood. ■ JL ' found a pocket-book.
\- . ,,,,8 dutiful and respectful containing a aum of money. The owner is reques-
. . I ted to come lorward, and identify the same, and pay
rue hero on the two occasions in :-. notice. W.P.HUGHES,
our regiment had fronted and breasted the i >9-8w Greensboro' N. C.
Synopsis of Decisions
Made by the Secretary of the Treasury, Under the Tax
Latci.
AUCTIONEBS are Dot liable to pay upon
sales made for a dealer wbo is registered
and taxed and at the place of business of
such dealer. Auctioneers are required, with
this exception to pay a tax of 2J per cent,
on all sales made.
ACCOUNTS.—Open book accounts are to
be taxed according to their true value on
1st July, that the value to be ascertained
by the Assessor in the best manner prac-ticable,
nnder the circumstances of each
case, by the oath of tho tax payer and any
other availrble evidence.
ASSESSORS may be recommended, but
cannot be appointed by District Collectors,
as tho power to appoint such is confined to
State Collectors.
ARTICLES taxed by Sec. 1st—If any ol
the articles taxed by Sec. 1st of the. Tax
Act are sold by any person or firm whoso
business is required to bo registered by
Sec. 5th, the proceeds of such sales will bo
subject to the same tax as that imposed
upon tho sales of other articles by the same
establishment. That is, the payment of
tho ad valorem tax of & per cent, upon such
articles, does not exempt the proceeds of
sale afterwards from the tax of2£ percent,
nnder Sec. 5.
BANKERS.—An insurance company, in
receiving and paying out tho revenues of a
State University, is regarded merely as a
disbursing agent, and not as a banker, and
is, therefore, not subject to tho tax on
bankers.
BONDS—The interest on Confederate
bonds is taxable as income under Sec. 8,
Act 24th April, 1863. (See credits.)
BROKERS are taxed by Sec. 8 upon their
commissions as income.
CATTLE.—B. SeC. 19, the value of all neat
cattle, horses, mules and asses, not used iu
cultivation, is taxed 1 per cent, to bo re-turned
on 1st Novomber, and tax paid on
1st January next.
COTTON.—2NO value is fixed on cotton by
the Department. It is the duty of the per-son
holding the cotton, when ho makes re-turn,
to return it at its true value, according
to quality and tho locality in which it may
be situated, lfjoolowa valuation should
thus be placed upon it, in the estimation of
the Assessor, it will be the duty of that
officer in each particular tax district, to
place such valuo upon it, as tho same quali-ty
of cotton would demand in that market,
under ordinary circumstances of sale. That
is, under circumstances of voluntary and
onforced sale. Tho same rule will apply
to the articles of wool and tobacco, as well
as to every other taxable article. Cotton
of the growth of any year prior to 1863, in
tho hands of manufacturers on 1st July, is
liable to pay a tax of 8 per cent. Manu-facturers
soiling their own fabrics by the
pieee, and other articles, are subject to be
taxed as wholesale dealers. Also, to pay
tax on thoir income—and joint stock com-panies
and corporations to pay certain por-tion
of anual earnings set apart as dividend
and reserve fund, according to tho per
centum yielded on tho capital stock.
Cotton in Confederate States, hypothe-cated
for goods in Europe, is liable to tax
under Sec. 1st. The goods 60 obtained,
that is, their gross sales, are also liable to
1\ per cent, tax when sold in tho Confed-erate
States. If first sold by an auctioneer,
wholesale dealer, or commission merchant,
the procoeds will be chargeable with 21
per cent, tax, and an additional 2j per
cent, will bo paid by tho next person soiling
and so on, until thoy reach tho consumer.
Tho net profits mado by each business,
person, or firm selling thorn, will al60 bo
taxed as income under Sec. 8, if the income
of the seller, from all taxablo sources, exi
coeds §500. Cotton factors are commission
merchants in contemplation of the law.
COMMISSION MERCHANTS and others tax-able
under Soc. 5, Act 24th April, 1853.
The specific tax is for tho year ending Ulst
Dec, 1863; and tho liability to pay the
per centum in gross sales or profits attaches
from and includes the 24th April, 1S63, tho
date of the Act.
CREDITS.—Sec. 1st, taxing credits, is to
be construed in connection with Sec. 8,
taxing incomes. TheBcheme of the law
is to lay an alternative tax of one per cent
on capital, or 5, 10 or 15 per cent, on in-comes.
It is not designed to tax capital
and again the interest; and this is the idea
conveyed by the lnw when speaking of
credits "upon which tho interest has not
been paid." All interest received during
tho year 1863 is subject to income tax, and
no capital tax is, therefore, designed to be
laid upon the credits producing that inter-est.
Tho rule thus' furnished, it follows
that tho ono per cont. tax is not laid on
credits upon which the interest has been
paid and due up to the 1st July; but when
the interest has not been paid, tho tax falls
upon tho capital.
"Value of credits" is construed to mean
tho principal and interest, if not paid, of all
solvent credits, and the estimated value of
credits that the holder will swear aro not
worth the principal and interest. "Credits
employed in a business tho income of which
is taxed under the Act" aro exempt from
tho capital tax of 1 per cent. To be entu
tied to exemption tho credits mutt form
part of and bo exclusively used in carrying
on tho business, and the money derived
from them must also bo so exclusively used
when collected. In case of Confederate
and State bonds and stocks, where the in-terest
is payable at stated periods, and has
been paid up to the last staled period when
it fell due, and the 1st of July intervenes
before the next stated period arrives, the
credit is not taxed as capital, but the whole
interest during the year must bo returned
as income on 1st January next. Credits in-clude
all unliquidated demands, such as
open accounts duo and unpaid, which are
to be taxed according to> their truo value,
at July 1st, 1803.
CURRENCY.—Tho words "other currency"
as used in Sec. 1st are construod to mean
all individual or corporation notes issued :
for circulation and generally received and
used as currency or a medium of trade in
any community in the Confederate States. !
DISTILLERS.—Allpersons.or partnerships
who distil or manufacture spirituous
liquors for sale, are distillers within tho
meaning of Act 8, Sec. 5, Tax Act, and
whether they distil exclusively for tho Gov-ernment
on contract, or for others, aro lia-ble
to the taxes imposed upon distillers by
tho Act.
T
Number 1,860.
Where a person is engaged as a regular
distiller, be is required under Par. VIII,
Sec. 5, to register as such, and to pay the
specific tax ol 8200 and 20 per centum on
the gross sales. He will be authorized to
sell all his spirits without making any
other registry^or paying any other tax
upon sales (always saving and excepting
the tax on net income.) To distill fruit for
ninety days or less is the lesser privilege,
&nd is merged in the greater where a reg-ular
distiller distills fruit; therefore a regu-lar
distiller registered as such has to play
no additional tax for the privilege of dis-tilling
fruit but he may, on the contrary,
under his registration, distil fruit or any-thing
else, and the spirit derived therefrom
when sold is subject to the 20 per cent, on
Us value just like other spirits: But those
who only still fruit for ninety days or less
pay only $50 specific Wx, for tbe timo BO
engaged (not to oxceed ninety days) and
50 cents per gallon for the first ten gallons
and 82 per gallon on all spirits distilled be-yond
that quantity.
DWELLING HOUSES, &O.—Every person
owning houses or building lots in a city,
town or village, if not actually rented to
another, whether occupied by himself or
not, will be required to pay an income tax
upon the estimated annual rent. This does
not apply to uncultivated lands in the
country. Tho Act does not tax the esti-mated
rent of lands not cultivated, or
dwellings or other buildingB not in a city,
town, or village.
EATING HOUSES.—If a steward's hall, or
boarding bouse, for pupils of a school, be-longs
to and inures to the sale use and profit
of tho school, it forms a pa.rt of tho income
of tho school, and is not taxable as an eat-ing
bouse, ^f tho principal of a school, not
being the proprietor, but receiving a stat-ed
salary, keeps a boarding house for pu-pils
on his own account six or more board-ing
with him, then he is deemed to bo the
keeper of an eating house, and taxed ac-cording
to the class of the house to bo de-termined
by tho amount of estimated or
actual annual ront.
GAMBLING HOUSES.—The income and
profits of gambling houses not being ex-empted
by the Act, are subject to their tax.
This docs not legalize or license gambling.
If a tax-payer holds, on the first of July,
a sum ol money, he is bound to return tho
amcunt, and pay thereon a tax of one per
cont. This law does not inquire how he
came to possess it—whether by lawful or
unlawful practices. He may have stolen
it, yet the receipts by the Government of a
tax thereon would not legalize t.ho theft.
INCOME.—Persons returning income,
should return income and profits derived
from every investment of labor, skill, pro-perty
or money, and the income and profits
derived from any source whatever, except
salaries. Tho interest on Confederate bonds
is an income derived from tho investment
of money and therefore is taxable. So is
the interest on interest bearing Treasury
notes. Income from all sources, with the
exceptions specified in the lax act should
be returned the assessor. When a joint
stock company or corporation reserves tho
portion of their annual earnings set apart
as dividend and reserved fund, and pays
the same to tbe collector, as required by
article 0, sec. 8, Tax Act, then the dividend
paid to tho stockholder shall not bo esti-mated
as a part of his income for tho pur-poso
ol taxation. Interest bearing Treasury
Dotes being currency are taxed one percent
by sec. 1. excluding the interest which is
taxed as income.
Income and moneys of schools, colleges,
&c, are exempt; if the teacher is proprie-tor,
tho income and moneys derived by him
from the school are exempt. But if he is
not the proprietor, but employed at a salary
his salary, is not exempt if above 81,000
per annum.
Li6.uuRS sold by commission merchants
for others pay tho same tax as other goods.
But regular wholesale or retail dealers are
prohibited from selling liquors, under their
registration as 6uch, and if they sell liquors,
will have to do so under separate registry,
paying tho tax of five or ten per centum,
as the case may bo.
MANUFACTURERS of saddlery, harness,
&c, and dealers in same, selling artillery
harness to the Government, decided to be
wholesale dealers, and liable to registry and
tax as such.
Manufacturers of all goods, wares, and
merchandize, whether of foreign or"domesi
tic manufacture, are lia"blo to a x of2i
per centum on their sales. There ore, nails,
candles, cotton ar.d woollen goods, cotton
yarns, flour, shoes, boots, hats, clothing,
and other articles of domestic manufacture
are subject to the tax, whether sold by the
manfacturors themselvos on their agents.
Manufacturers of firearms for tho Gov-ernment,
who sell to it under contract, aro
deemed wholesale merchants orjeilers un-der
tho act, and taxed accordingly. The
income derived from tho manufacturing
business is also taxod by sec. 8, Tax Act.
MERCHANTS COMMISSION.—Par. 12, sec.
5, Tax Act, only exempts the sales of agri-cultural
prouuets, when sold by commission
merchants for the producers themselves.—
The sales of negroes, whether sold for the
persons who have raised them, or others,
aro not exempt.
.NAVAL STORES, salt, winos, and all the
other articles enumerated section 1, and
afiicultural products of the growth of any
year preceding tho year 1866, and not nec-essary
for family consumption for tho unex-pired
portion of the year, subject to a tax
of 8 per cent. It is'immatorial in whose
hands they aro found on 1st July ; the per-son
then holding, possessing or controlling
them, is bound to return and pay the tax
on them.
OFFICERS.—Under 39th Section of the
Assessment Act, no person is eligible to any
of tho offices enumerated in tho Act under
tho ago of forty, unless ho comes within
one or tho other of the two classes of per-sons
Darned in tho latter part of the Sec-tion.
Persons under the age of forty, who
have furnished substitutes, and who have
not been disabled in tho military service,
or declared unfit ior military duty by the
proper board, are no', eligible. Neither is
any person under tb.3 ago named eligible
unless he is within one or the other of the
exceptions.
PRODUCE.—The proceeds of the sale of
produce consigned by the producer tocom'
mission merchants, and sold for account of
tbe producer aro not taxed.
RETURNS.—A person owning
property in a State other than that of his
residence must see that it is duly returned
in tbe Tax District where situated ho
may make tba return in person or by
agent, but he cannot make the return to
any officer of another State.
SALARIES of Ministers of the Gospel and
Teachers are taxed under Seo, 7 of the Tax
Act, if they exceed 81,000, unless the min-ister
is employed in the military or naval
service of the Confederate States, in which
case his salary is exempt.
Any person, other than those mentioned
in the exceptions in Sec. 7 receiving two or
more salaries from different sources,
amounting together to more than 81,000
per annum, though each salary may be
less, must return the aggregate and pay
tax thereon.
SLAVES.—The estimated value of the an-nual
hire of all slaves, not engaged in the
cultivation of farms, or some other busi.
ness, the profits of which are taxed as in-come,
is also to be taxed as income. And
this includes all house and body servants,
whether in town or the country, gardeners
cooks, nurses, &c. If negroes be engaged
partly in household and partly in planting
duties, it will be proper to include tho value
of partial hire for household work.
STOCKS and money credits sold by auc-tionneers
are liable to a tax of one-fourth
of one per centum on gross amount of sales.
No tax upon sales of such stocks, &c, when
disposed of at a private sale.
SUGARS impressed in the hands of com-mission
merchants, and tbe price thereof
fixed by commissioners under the impress-ment
laws, are liable to a tax of 2* per cent,
on tho sales thereof tr. tho Government—
such sales, though under impressment, be-ing
legal sales to tho Government. Where
sugars or other property is seized by tho
Government, the sale is Bot effected until
the price thereof is fixed by tho Appraisers
and paid. It is the payment which con-summates
the sale.
TOBACCO.—All tobacco, manufactured or
unmanufactured, grown prior to the year
1863, is taxed 8 per centum, by sec. 1st,
Tax Act. The manufacturer of tobacco is
not considered a producer in the contem-plation
of the law, and commission mer-chants
are liable for the 2i per cent, tax
upon Bales of tobacco for tho manufacturer.
VALUATION OF CREDITS.—Tbe value of
credits means the principle and interest due
to July 1st added—that is, if the credits be
solvent. If they aro not solvent, the tax-payer
will be required to so stato under
oath, and they will be valued according to
tbe best evidence the nature of the case
will admit of by the Assessor. All taxable
subjects, whether capital, property, income
or anything else, must be assessed and val-ued
according to their value in Confederate
Notes. If tho holder of a credit refuses to
endorse his willingness thereon to receive
Confederate Notes in payment of such
credit ho thereby proves that he values it at
a higher rate, and according to tho prov-isions
of Sec. 24, Assessment Act, in that
case it will be the duty of the Assessor to
regard the credit as representing so much
silver or gold and to assess it as be would
silver or gold coin at its regular market
value on 1st of July. If, however, tbe
holder will endorse upon such credit bis
willingness to receive Confederate Notes
in payment, it shall not be taxed at any
higher rate than the amount it may repre-sent
in Confederate Notes.
WOOL produced in 1862 is to be taxed in
kind ; and tho farmer is not priviledged to
commute by paying the estimated value
thereof. The product of wool produced
any year prior to the year 1863, pays a
tax of 8 per cent., ad valorem.
taxable
The Sixth N. O- Eegiment.
Tho Raleigh Progress publishes tho fol-lowing
graphic letter, addressed to Gov.
Vance, by a member of tho thrice glorious
Sixth Regiment. Tho lotter was wrttton
by an officer of the regiment, and a gentlo
man of unquestioned integrity.
IN BIVOUAC NEAR HAGERBTOWN, MD.,
July 8th, 1808.
MY DEAR GOVERNOR :—Excuse the ne-cosity
of writing with pencil and tho famil-iarity
with which I address you but mo-ments
aro precious, and while I am yot
spared I must hasten to perform a sacred
duty to you as tho honored head of North
Carolina, and to her bravo citizen soldiers,
especially those under Maj. Tato's com-mand.
The great reason for this is the
fact that it was North Carolinians only, who
succeeded in entering the enemy's works
at Gettysburg—that our Brigade Comman-der
was slain, and we have no friends who
will tell of our success on tho night of the
2nd July, because all but the 6th Eegiment
failed.
Our Brigadier General Hokc, boing ab-sont—
wounded since the battloof Preder-icksburg
4th May—'Col. Avery was acting
in bis stead. Lt. Col. Webb, absent in
Virginia sick, left Maj. Tate in command
of tho 6th, in the Pennsylvania campaign.
Let me say at once, that we desiro nothing
and wish no notorioty, but we do want tho
glorious band of veterans in this Regiment
to be appreciated and honored at home.—
They are rapidly passing away, but North
Carolina will have reason to point with
pride to their valorous deeds.
On the 1st July the Confederate army
made a general attack en the enemy post-ed
in front of Gettysburg. Of Early's Di-vision,
the Lousiana and Hoke's Brigade
were advanced to charge tho enemy be-hind
fences. It was rapidly dono (as is
our usual fortune, immediately in front,
there was a stone fenco,) and the enemy
were driven before us through the town to
their fortllied hights behind. In thischarge
wc lost a number of gallant offcers and
men, more than the balance of the Brigade,
and captured a battery near the fence. This
battery will be credited to Early's Division,
see if it don't. The Virginia and Georgia
Brigades were held in reserve. Next day,
2nd we were ordered | Loui9inia and N. C.
Brigades) to chargo tho heights. Now it
is proper to state that there aro a series of
hei"hts there, upon which tbe enemy had
been driven from all around. Longstreet
charged on the West face and was repulsed
and our two Brigades were, late in the eve-ning,
ordered to charge tho North front
and after a struggle such as this war has
furnished no parallel, seventy-fivo -No«™
Carolinians of the 6th Regiment, and I-LouisianlanB
of Hay's Brigade scaled tbe
walla and planted the colors of the Oth
North Carolinia and 9th Lousiania on the
guns. It was now fully dark. The enemy
stood with a tenacity never before display-ed
by them, and with br.yonets, clubbed
musket, sword and pistol, and rocks from
the wall ice cleared the highU and silenced the
guns.
In vain did wo »end to the rear for sup-port.
It was manifest that we could not
hold the place without aid, for the enemy
wore massing in all the ravines and ad-joining
heights, and we were there, felly
half a mile from our lines. Finding tbe
enemy were moving up a -line, our small
band of heroes was ordored to fall back
from the orest to a stone-wall on the side
of the hill, where we awaited their coming.
Soon they came over the hill in pursuit,
when again we opened fire on them and
cleared the hill a second time. Very soon
we found they were very numerous in the
fiats in our rear, and now arose the ques-tion
of surrender, or an effort to retreat.
There was a calm-and determined resolve,
never to surrender, and under cover of the
darkness, we were ordered to break and
risk the fire. We did so and lost not a man
in getting out.
On arriving at our lines, we learned, on
inquiry that we had not been supported,
because it was not known that we were in
tho works. Our regiment was tbe only
one in the army of Northern Virginia
which did go in and silence the guns on
those heights, and what is more, if a sup-port
of a brigade had been sent up to as,
the slaughter of A. P. Hill's corps the day
following, would have been saved.
Wo still number 300 .nen. Col. Avery,
a gallant officer, fell in front on the heights
mortally wounded. He died 30 hours af-terwards.
,
This hasty scroll I write to you, as an act
of justice to the men before 1 pass otf, if fall
1 must. Wo will have an engagement here
or nearer the river in a day, or less, per-haps.
This regiment has had a reputation, you
know, as*l I fear no harm that can come
to it while any are left, but it is due to the
noble dead,, HB well as the living, that these
men be noticed in some way. I assure you
this is no sensation or fancy picture. Such
a tight as they mado in front and in the
fortifications has never been equaled. In-side
the wa|ls the enemy were left lying in
great heaps, and almost all with bayonet
wounds, and many with skulls broken with
the breeches of our guns. We left not a
living man on the hills of our enemy.
1 writo this now, for fear I will not have
t>me to write at leisure hereafter. With
your sense of propriety I Deed make no
apology for this lotter. It has no form,
beginning nor ending, but is a simple story
badly told.
All we ask is, don't let old North Caro-lina
be derided while her sons do all the
fighting. All our company officers aro
good, but there are, alan, many vacancies.
Believe mo, over, your obedient servant,
On Saturday evening last, shortly after
tho arrival of tho Iligh Point stage, an al-tercation
took place in tho streets of our
quiet village, between Col. J. Mastin and
Wm. F. Shultz, Esq., growing out of a
newspaper controversy, in which several
other persons became involved. A little
blood was spilt, but no bones wero broken,
when the parties wero separated.
[Salem. Press.
A PERTINF.NT INQUIRY.—Tho Charleston
Courier very pertinently inquires whether
any steps have been taken under tho or*
ders for placing invalid or wounded soldiers
and officers in places of bureau duty or
clorkships, whore they can be as efficient
as those who aro now exempted from the
field by such offices ? Cannot the duties ot
enrolment, taxation, office copying, courts
martial, police guard, hospitals, &c , bo as
well discharged by many persons not fit
for tho field as by others ? .
MARRIED,
On Sunday, 1 Jth Instant, by J. C. Skeen, BsqM
Capt. JOHN LAMER and Miss SAI.LIE PEA-COCK,
daughter of Rev. Asicl 1'eacock, all of Dr.-
vidson county.
DIED,
On the evening of the 3rd instant, of consump-tion,
Miss VASHT1 M. PARKER, daughter of
Jonathan W. and Mary l'aiker, aged 10 years.
" Why should we mourn departed friend",
Or shake at death's alarms .'
Tis hut the voice that Jesus sends,
To cull us to his arms."
Miss C C. Dillard, youngest daughter of the late
Col. Thom#B Uillard, of Somrrn-rvillc, Tennessee,
died at Tliornfield, Henry county, Virginia, on
Sunday morning. 12th July. For a number of yean
before her death, she was a faithful member ol tbe
M. E Church. Let us be comforted with the
thought that death had no sting for her—our gen-tle—
hearted friend, who has gone from us, in the
full bloom of h« beauty. She "has taken our sum-mer
hence." We cannot fully realize that her bright,
sweet face will never again, in this life, be seen la
our midst. Thank Go3, that it is so, for we could
not bear for the full reality to ome crushing down
all at once upon our hearts. Oh. how full ofbi-ternes-
is the thought, mat -he has gone to the grsv-i,
:,i.. 1 will never know llo- deep, h-nrt aching love
thatwe felt for her—the good end true. And oh,
row our heart- sink with sorrow, when we feel that
her glad, sweet voice, will fall no more upon our
listening ears, making, as it always did, munc a.l
around us- lint now, her »weet voice, is making
■weeter still, the-ongs that are heard around the
"great white throne."
" A new harp has been strong, and a new song given
To the breezes that float o'er the gardens of Heaven "
And another'pure. fresh dew-drop has fallen into
I he greai 'river,"' which flows to the "shining sea.
^•nuit MacliineN of a superior quality,
O manufactured and sold by A. DICKSON,
21-tf . Hill-borough. N C.
^tslt ! Salt! ! - '•"'' Sack*B ill ihorovigJhrjr dry,
kj made in October last for sal* by
HIAT1 k BTANTON,
Bl_tf 'ireensborough.
xtracl »f UttWrt. MM! It's Extract
E of Logwood for-sale by
60-y
A. A. WILLAKI;
Greensboro', N *.'.
mtic«.-w. will pay op***; M*Q««
Brass.
inav-&
a. V. OARRKTT.
61-tf
d 1 rain Safk«.—Grain Sacks, 2 bushels ca-
G ,* "y Sir sale by A. A. WILLARD
5,j* Greensboro . N- C
BI,4\K DEEDS, On gO«4 paper, for sale
at the Patriot office. _
{£_tj Ureeasbgri*ugh, N. C
!
.I